id	sid	tid	token	lemma	pos
ftr-299	1	1	florida	florida	PROPN
ftr-299	1	2	tax	tax	PROPN
ftr-299	1	3	review	review	PROPN
ftr-299	1	4	florida	florida	PROPN
ftr-299	1	5	tax	tax	NOUN
ftr-299	1	6	review	review	NOUN
ftr-299	1	7	volume	volume	NOUN
ftr-299	1	8	15	15	NUM
ftr-299	1	9	2014	2014	NUM
ftr-299	1	10	number	number	NOUN
ftr-299	1	11	5	5	NUM
ftr-299	1	12	233	233	NUM
ftr-299	1	13	recent	recent	ADJ
ftr-299	1	14	developments	development	NOUN
ftr-299	1	15	in	in	ADP
ftr-299	1	16	federal	federal	ADJ
ftr-299	1	17	income	income	NOUN
ftr-299	1	18	taxation	taxation	NOUN
ftr-299	1	19	:	:	PUNCT
ftr-299	1	20	the	the	DET
ftr-299	1	21	year	year	NOUN
ftr-299	1	22	2013	2013	NUM
ftr-299	1	23	“	"	PUNCT
ftr-299	1	24	recent	recent	ADJ
ftr-299	1	25	developments	development	NOUN
ftr-299	1	26	are	be	AUX
ftr-299	1	27	just	just	ADV
ftr-299	1	28	like	like	ADP
ftr-299	1	29	ancient	ancient	ADJ
ftr-299	1	30	history	history	NOUN
ftr-299	1	31	,	,	PUNCT
ftr-299	1	32	except	except	SCONJ
ftr-299	1	33	they	they	PRON
ftr-299	1	34	happened	happen	VERB
ftr-299	1	35	less	less	ADV
ftr-299	1	36	long	long	ADV
ftr-299	1	37	ago	ago	ADV
ftr-299	1	38	.	.	PUNCT
ftr-299	1	39	”	"	PUNCT
ftr-299	2	1	martin	martin	PROPN
ftr-299	2	2	j.	j.	PROPN
ftr-299	2	3	mcmahon	mcmahon	PROPN
ftr-299	2	4	,	,	PUNCT
ftr-299	2	5	jr	jr	PROPN
ftr-299	2	6	.	.	PROPN
ftr-299	2	7	*	*	PUNCT
ftr-299	2	8	ira	ira	PROPN
ftr-299	2	9	b.	b.	PROPN
ftr-299	2	10	shepard	shepard	PROPN
ftr-299	2	11	*	*	PUNCT
ftr-299	2	12	*	*	PUNCT
ftr-299	2	13	daniel	daniel	PROPN
ftr-299	2	14	l.	l.	PROPN
ftr-299	2	15	simmons	simmons	PROPN
ftr-299	2	16	*	*	PUNCT
ftr-299	2	17	*	*	PUNCT
ftr-299	2	18	*	*	PUNCT
ftr-299	2	19	*	*	PUNCT
ftr-299	2	20	james	james	PROPN
ftr-299	2	21	j.	j.	PROPN
ftr-299	2	22	freeland	freeland	PROPN
ftr-299	2	23	eminent	eminent	ADJ
ftr-299	2	24	scholar	scholar	NOUN
ftr-299	2	25	in	in	ADP
ftr-299	2	26	taxation	taxation	NOUN
ftr-299	2	27	and	and	CCONJ
ftr-299	2	28	professor	professor	NOUN
ftr-299	2	29	of	of	ADP
ftr-299	2	30	law	law	NOUN
ftr-299	2	31	,	,	PUNCT
ftr-299	2	32	university	university	PROPN
ftr-299	2	33	of	of	ADP
ftr-299	2	34	florida	florida	PROPN
ftr-299	2	35	fredric	fredric	PROPN
ftr-299	2	36	g.	g.	PROPN
ftr-299	2	37	levin	levin	PROPN
ftr-299	2	38	college	college	PROPN
ftr-299	2	39	of	of	ADP
ftr-299	2	40	law	law	NOUN
ftr-299	2	41	.	.	PUNCT
ftr-299	3	1	*	*	PUNCT
ftr-299	3	2	*	*	PUNCT
ftr-299	3	3	professor	professor	NOUN
ftr-299	3	4	emeritus	emeritus	NOUN
ftr-299	3	5	,	,	PUNCT
ftr-299	3	6	university	university	PROPN
ftr-299	3	7	of	of	ADP
ftr-299	3	8	houston	houston	PROPN
ftr-299	3	9	law	law	NOUN
ftr-299	3	10	center	center	NOUN
ftr-299	3	11	.	.	PUNCT
ftr-299	4	1	*	*	PUNCT
ftr-299	4	2	*	*	PUNCT
ftr-299	4	3	*	*	PUNCT
ftr-299	4	4	professor	professor	NOUN
ftr-299	4	5	of	of	ADP
ftr-299	4	6	law	law	NOUN
ftr-299	4	7	emeritus	emeritus	NOUN
ftr-299	4	8	,	,	PUNCT
ftr-299	4	9	university	university	PROPN
ftr-299	4	10	of	of	ADP
ftr-299	4	11	california	california	PROPN
ftr-299	4	12	davis	davis	PROPN
ftr-299	4	13	school	school	PROPN
ftr-299	4	14	of	of	ADP
ftr-299	4	15	law	law	NOUN
ftr-299	4	16	.	.	PUNCT
ftr-299	5	1	this	this	DET
ftr-299	5	2	recent	recent	ADJ
ftr-299	5	3	developments	development	NOUN
ftr-299	5	4	outline	outline	NOUN
ftr-299	5	5	discusses	discuss	VERB
ftr-299	5	6	,	,	PUNCT
ftr-299	5	7	and	and	CCONJ
ftr-299	5	8	provides	provide	VERB
ftr-299	5	9	context	context	NOUN
ftr-299	5	10	to	to	PART
ftr-299	5	11	understand	understand	VERB
ftr-299	5	12	the	the	DET
ftr-299	5	13	significance	significance	NOUN
ftr-299	5	14	of	of	ADP
ftr-299	5	15	,	,	PUNCT
ftr-299	5	16	the	the	DET
ftr-299	5	17	most	most	ADV
ftr-299	5	18	important	important	ADJ
ftr-299	5	19	judicial	judicial	ADJ
ftr-299	5	20	decisions	decision	NOUN
ftr-299	5	21	and	and	CCONJ
ftr-299	5	22	administrative	administrative	ADJ
ftr-299	5	23	rulings	ruling	NOUN
ftr-299	5	24	and	and	CCONJ
ftr-299	5	25	regulations	regulation	NOUN
ftr-299	5	26	promulgated	promulgate	VERB
ftr-299	5	27	by	by	ADP
ftr-299	5	28	the	the	DET
ftr-299	5	29	internal	internal	ADJ
ftr-299	5	30	revenue	revenue	NOUN
ftr-299	5	31	service	service	NOUN
ftr-299	5	32	and	and	CCONJ
ftr-299	5	33	treasury	treasury	PROPN
ftr-299	5	34	department	department	PROPN
ftr-299	5	35	during	during	ADP
ftr-299	5	36	the	the	DET
ftr-299	5	37	most	most	ADV
ftr-299	5	38	recent	recent	ADJ
ftr-299	5	39	twelve	twelve	NUM
ftr-299	5	40	months	month	NOUN
ftr-299	5	41	—	—	PUNCT
ftr-299	5	42	and	and	CCONJ
ftr-299	5	43	sometimes	sometimes	ADV
ftr-299	5	44	a	a	DET
ftr-299	5	45	little	little	ADJ
ftr-299	5	46	farther	far	ADV
ftr-299	5	47	back	back	ADV
ftr-299	5	48	in	in	ADP
ftr-299	5	49	time	time	NOUN
ftr-299	5	50	if	if	SCONJ
ftr-299	5	51	we	we	PRON
ftr-299	5	52	find	find	VERB
ftr-299	5	53	the	the	DET
ftr-299	5	54	item	item	NOUN
ftr-299	5	55	particularly	particularly	ADV
ftr-299	5	56	humorous	humorous	ADJ
ftr-299	5	57	or	or	CCONJ
ftr-299	5	58	outrageous	outrageous	ADJ
ftr-299	5	59	.	.	PUNCT
ftr-299	6	1	most	most	ADJ
ftr-299	6	2	treasury	treasury	PROPN
ftr-299	6	3	regulations	regulation	NOUN
ftr-299	6	4	,	,	PUNCT
ftr-299	6	5	however	however	ADV
ftr-299	6	6	,	,	PUNCT
ftr-299	6	7	are	be	AUX
ftr-299	6	8	so	so	ADV
ftr-299	6	9	complex	complex	ADJ
ftr-299	6	10	that	that	SCONJ
ftr-299	6	11	they	they	PRON
ftr-299	6	12	can	can	AUX
ftr-299	6	13	not	not	PART
ftr-299	6	14	be	be	AUX
ftr-299	6	15	discussed	discuss	VERB
ftr-299	6	16	in	in	ADP
ftr-299	6	17	detail	detail	NOUN
ftr-299	6	18	and	and	CCONJ
ftr-299	6	19	,	,	PUNCT
ftr-299	6	20	anyway	anyway	ADV
ftr-299	6	21	,	,	PUNCT
ftr-299	6	22	only	only	ADV
ftr-299	6	23	a	a	DET
ftr-299	6	24	devout	devout	ADJ
ftr-299	6	25	masochist	masochist	NOUN
ftr-299	6	26	would	would	AUX
ftr-299	6	27	read	read	VERB
ftr-299	6	28	them	they	PRON
ftr-299	6	29	all	all	DET
ftr-299	6	30	the	the	DET
ftr-299	6	31	way	way	NOUN
ftr-299	6	32	through	through	ADV
ftr-299	6	33	;	;	PUNCT
ftr-299	6	34	just	just	ADV
ftr-299	6	35	the	the	DET
ftr-299	6	36	basic	basic	ADJ
ftr-299	6	37	topic	topic	NOUN
ftr-299	6	38	and	and	CCONJ
ftr-299	6	39	fundamental	fundamental	ADJ
ftr-299	6	40	principles	principle	NOUN
ftr-299	6	41	are	be	AUX
ftr-299	6	42	highlighted	highlight	VERB
ftr-299	6	43	–	–	PUNCT
ftr-299	6	44	unless	unless	SCONJ
ftr-299	6	45	one	one	NUM
ftr-299	6	46	of	of	ADP
ftr-299	6	47	us	we	PRON
ftr-299	6	48	decides	decide	VERB
ftr-299	6	49	to	to	PART
ftr-299	6	50	go	go	VERB
ftr-299	6	51	nuts	nut	NOUN
ftr-299	6	52	and	and	CCONJ
ftr-299	6	53	spend	spend	VERB
ftr-299	6	54	several	several	ADJ
ftr-299	6	55	pages	page	NOUN
ftr-299	6	56	writing	write	VERB
ftr-299	6	57	one	one	NUM
ftr-299	6	58	up	up	ADP
ftr-299	6	59	.	.	PUNCT
ftr-299	7	1	this	this	PRON
ftr-299	7	2	is	be	AUX
ftr-299	7	3	the	the	DET
ftr-299	7	4	reason	reason	NOUN
ftr-299	7	5	that	that	SCONJ
ftr-299	7	6	the	the	DET
ftr-299	7	7	outline	outline	NOUN
ftr-299	7	8	is	be	AUX
ftr-299	7	9	getting	get	VERB
ftr-299	7	10	to	to	PART
ftr-299	7	11	be	be	AUX
ftr-299	7	12	as	as	ADV
ftr-299	7	13	long	long	ADV
ftr-299	7	14	as	as	SCONJ
ftr-299	7	15	it	it	PRON
ftr-299	7	16	is	be	AUX
ftr-299	7	17	.	.	PUNCT
ftr-299	8	1	amendments	amendment	NOUN
ftr-299	8	2	to	to	ADP
ftr-299	8	3	the	the	DET
ftr-299	8	4	internal	internal	PROPN
ftr-299	8	5	revenue	revenue	NOUN
ftr-299	8	6	code	code	NOUN
ftr-299	8	7	generally	generally	ADV
ftr-299	8	8	are	be	AUX
ftr-299	8	9	not	not	PART
ftr-299	8	10	discussed	discuss	VERB
ftr-299	8	11	except	except	SCONJ
ftr-299	8	12	to	to	ADP
ftr-299	8	13	the	the	DET
ftr-299	8	14	extent	extent	NOUN
ftr-299	8	15	that	that	SCONJ
ftr-299	8	16	(	(	PUNCT
ftr-299	8	17	1	1	X
ftr-299	8	18	)	)	PUNCT
ftr-299	8	19	they	they	PRON
ftr-299	8	20	are	be	AUX
ftr-299	8	21	of	of	ADP
ftr-299	8	22	major	major	ADJ
ftr-299	8	23	significance	significance	NOUN
ftr-299	8	24	,	,	PUNCT
ftr-299	8	25	(	(	PUNCT
ftr-299	8	26	2	2	X
ftr-299	8	27	)	)	PUNCT
ftr-299	8	28	they	they	PRON
ftr-299	8	29	have	have	AUX
ftr-299	8	30	led	lead	VERB
ftr-299	8	31	to	to	ADP
ftr-299	8	32	administrative	administrative	ADJ
ftr-299	8	33	rulings	ruling	NOUN
ftr-299	8	34	and	and	CCONJ
ftr-299	8	35	regulations	regulation	NOUN
ftr-299	8	36	,	,	PUNCT
ftr-299	8	37	(	(	PUNCT
ftr-299	8	38	3	3	X
ftr-299	8	39	)	)	PUNCT
ftr-299	8	40	they	they	PRON
ftr-299	8	41	have	have	AUX
ftr-299	8	42	affected	affect	VERB
ftr-299	8	43	previously	previously	ADV
ftr-299	8	44	issued	issue	VERB
ftr-299	8	45	rulings	ruling	NOUN
ftr-299	8	46	and	and	CCONJ
ftr-299	8	47	regulations	regulation	NOUN
ftr-299	8	48	otherwise	otherwise	ADV
ftr-299	8	49	covered	cover	VERB
ftr-299	8	50	by	by	ADP
ftr-299	8	51	the	the	DET
ftr-299	8	52	outline	outline	NOUN
ftr-299	8	53	,	,	PUNCT
ftr-299	8	54	or	or	CCONJ
ftr-299	8	55	(	(	PUNCT
ftr-299	8	56	4	4	X
ftr-299	8	57	)	)	PUNCT
ftr-299	8	58	they	they	PRON
ftr-299	8	59	provide	provide	VERB
ftr-299	8	60	dan	dan	PROPN
ftr-299	8	61	and	and	CCONJ
ftr-299	8	62	marty	marty	PROPN
ftr-299	8	63	the	the	DET
ftr-299	8	64	opportunity	opportunity	NOUN
ftr-299	8	65	to	to	PART
ftr-299	8	66	mock	mock	VERB
ftr-299	8	67	our	our	PRON
ftr-299	8	68	elected	elect	VERB
ftr-299	8	69	representatives	representative	NOUN
ftr-299	8	70	;	;	PUNCT
ftr-299	8	71	again	again	ADV
ftr-299	8	72	,	,	PUNCT
ftr-299	8	73	sometimes	sometimes	ADV
ftr-299	8	74	at	at	ADV
ftr-299	8	75	least	least	ADJ
ftr-299	8	76	one	one	NUM
ftr-299	8	77	of	of	ADP
ftr-299	8	78	us	we	PRON
ftr-299	8	79	goes	go	VERB
ftr-299	8	80	nuts	nuts	ADJ
ftr-299	8	81	and	and	CCONJ
ftr-299	8	82	writes	write	VERB
ftr-299	8	83	up	up	ADP
ftr-299	8	84	the	the	DET
ftr-299	8	85	most	most	ADV
ftr-299	8	86	trivial	trivial	ADJ
ftr-299	8	87	of	of	ADP
ftr-299	8	88	legislative	legislative	ADJ
ftr-299	8	89	changes	change	NOUN
ftr-299	8	90	.	.	PUNCT
ftr-299	9	1	the	the	DET
ftr-299	9	2	outline	outline	NOUN
ftr-299	9	3	focuses	focus	VERB
ftr-299	9	4	primarily	primarily	ADV
ftr-299	9	5	on	on	ADP
ftr-299	9	6	topics	topic	NOUN
ftr-299	9	7	of	of	ADP
ftr-299	9	8	broad	broad	ADJ
ftr-299	9	9	general	general	ADJ
ftr-299	9	10	interest	interest	NOUN
ftr-299	9	11	(	(	PUNCT
ftr-299	9	12	to	to	ADP
ftr-299	9	13	us	we	PRON
ftr-299	9	14	,	,	PUNCT
ftr-299	9	15	at	at	ADP
ftr-299	9	16	least	least	ADJ
ftr-299	9	17	)	)	PUNCT
ftr-299	9	18	–	–	PUNCT
ftr-299	9	19	income	income	NOUN
ftr-299	9	20	tax	tax	NOUN
ftr-299	9	21	accounting	accounting	NOUN
ftr-299	9	22	rules	rule	NOUN
ftr-299	9	23	,	,	PUNCT
ftr-299	9	24	determination	determination	NOUN
ftr-299	9	25	of	of	ADP
ftr-299	9	26	gross	gross	ADJ
ftr-299	9	27	income	income	NOUN
ftr-299	9	28	,	,	PUNCT
ftr-299	9	29	allowable	allowable	ADJ
ftr-299	9	30	deductions	deduction	NOUN
ftr-299	9	31	,	,	PUNCT
ftr-299	9	32	treatment	treatment	NOUN
ftr-299	9	33	of	of	ADP
ftr-299	9	34	capital	capital	NOUN
ftr-299	9	35	gains	gain	NOUN
ftr-299	9	36	and	and	CCONJ
ftr-299	9	37	losses	loss	NOUN
ftr-299	9	38	,	,	PUNCT
ftr-299	9	39	corporate	corporate	ADJ
ftr-299	9	40	and	and	CCONJ
ftr-299	9	41	partnership	partnership	NOUN
ftr-299	9	42	taxation	taxation	NOUN
ftr-299	9	43	,	,	PUNCT
ftr-299	9	44	exempt	exempt	ADJ
ftr-299	9	45	organizations	organization	NOUN
ftr-299	9	46	,	,	PUNCT
ftr-299	9	47	and	and	CCONJ
ftr-299	9	48	procedure	procedure	NOUN
ftr-299	9	49	and	and	CCONJ
ftr-299	9	50	penalties	penalty	NOUN
ftr-299	9	51	.	.	PUNCT
ftr-299	10	1	it	it	PRON
ftr-299	10	2	deals	deal	VERB
ftr-299	10	3	summarily	summarily	ADV
ftr-299	10	4	with	with	ADP
ftr-299	10	5	qualified	qualified	ADJ
ftr-299	10	6	pension	pension	NOUN
ftr-299	10	7	and	and	CCONJ
ftr-299	10	8	profit	profit	NOUN
ftr-299	10	9	sharing	sharing	NOUN
ftr-299	10	10	plans	plan	NOUN
ftr-299	10	11	,	,	PUNCT
ftr-299	10	12	and	and	CCONJ
ftr-299	10	13	generally	generally	ADV
ftr-299	10	14	does	do	AUX
ftr-299	10	15	not	not	PART
ftr-299	10	16	deal	deal	VERB
ftr-299	10	17	with	with	ADP
ftr-299	10	18	international	international	ADJ
ftr-299	10	19	taxation	taxation	NOUN
ftr-299	10	20	or	or	CCONJ
ftr-299	10	21	specialized	specialized	ADJ
ftr-299	10	22	industries	industry	NOUN
ftr-299	10	23	,	,	PUNCT
ftr-299	10	24	such	such	ADJ
ftr-299	10	25	as	as	ADP
ftr-299	10	26	banking	banking	NOUN
ftr-299	10	27	,	,	PUNCT
ftr-299	10	28	insurance	insurance	NOUN
ftr-299	10	29	,	,	PUNCT
ftr-299	10	30	and	and	CCONJ
ftr-299	10	31	financial	financial	ADJ
ftr-299	10	32	services	service	NOUN
ftr-299	10	33	.	.	PUNCT
ftr-299	11	1	please	please	INTJ
ftr-299	11	2	read	read	VERB
ftr-299	11	3	this	this	DET
ftr-299	11	4	outline	outline	NOUN
ftr-299	11	5	at	at	ADP
ftr-299	11	6	your	your	PRON
ftr-299	11	7	own	own	ADJ
ftr-299	11	8	risk	risk	NOUN
ftr-299	11	9	;	;	PUNCT
ftr-299	11	10	we	we	PRON
ftr-299	11	11	take	take	VERB
ftr-299	11	12	no	no	DET
ftr-299	11	13	responsibility	responsibility	NOUN
ftr-299	11	14	for	for	ADP
ftr-299	11	15	any	any	DET
ftr-299	11	16	misinformation	misinformation	NOUN
ftr-299	11	17	in	in	ADP
ftr-299	11	18	it	it	PRON
ftr-299	11	19	,	,	PUNCT
ftr-299	11	20	whether	whether	SCONJ
ftr-299	11	21	occasioned	occasion	VERB
ftr-299	11	22	by	by	ADP
ftr-299	11	23	our	our	PRON
ftr-299	11	24	advancing	advance	VERB
ftr-299	11	25	ages	age	NOUN
ftr-299	11	26	or	or	CCONJ
ftr-299	11	27	our	our	PRON
ftr-299	11	28	increasing	increase	VERB
ftr-299	11	29	indifference	indifference	NOUN
ftr-299	11	30	as	as	ADP
ftr-299	11	31	to	to	ADP
ftr-299	11	32	whether	whether	SCONJ
ftr-299	11	33	we	we	PRON
ftr-299	11	34	get	get	VERB
ftr-299	11	35	any	any	DET
ftr-299	11	36	particular	particular	ADJ
ftr-299	11	37	item	item	NOUN
ftr-299	11	38	right	right	ADJ
ftr-299	11	39	.	.	PUNCT
ftr-299	12	1	any	any	DET
ftr-299	12	2	mistakes	mistake	NOUN
ftr-299	12	3	in	in	ADP
ftr-299	12	4	this	this	DET
ftr-299	12	5	outline	outline	NOUN
ftr-299	12	6	are	be	AUX
ftr-299	12	7	marty	marty	PROPN
ftr-299	12	8	’s	’s	PART
ftr-299	12	9	responsibility	responsibility	NOUN
ftr-299	12	10	;	;	PUNCT
ftr-299	12	11	any	any	DET
ftr-299	12	12	political	political	ADJ
ftr-299	12	13	bias	bias	NOUN
ftr-299	12	14	or	or	CCONJ
ftr-299	12	15	offensive	offensive	ADJ
ftr-299	12	16	language	language	NOUN
ftr-299	12	17	is	be	AUX
ftr-299	12	18	ira	ira	PROPN
ftr-299	12	19	’s	’s	PART
ftr-299	12	20	;	;	PUNCT
ftr-299	12	21	and	and	CCONJ
ftr-299	12	22	dan	dan	PROPN
ftr-299	12	23	is	be	AUX
ftr-299	12	24	just	just	ADV
ftr-299	12	25	irresponsible	irresponsible	ADJ
ftr-299	12	26	.	.	PUNCT
ftr-299	13	1	bruce	bruce	PROPN
ftr-299	13	2	a.	a.	PROPN
ftr-299	13	3	mcgovern	mcgovern	PROPN
ftr-299	13	4	,	,	PUNCT
ftr-299	13	5	vice	vice	NOUN
ftr-299	13	6	president	president	NOUN
ftr-299	13	7	,	,	PUNCT
ftr-299	13	8	associate	associate	NOUN
ftr-299	13	9	dean	dean	NOUN
ftr-299	13	10	,	,	PUNCT
ftr-299	13	11	and	and	CCONJ
ftr-299	13	12	professor	professor	NOUN
ftr-299	13	13	of	of	ADP
ftr-299	13	14	law	law	NOUN
ftr-299	13	15	,	,	PUNCT
ftr-299	13	16	south	south	PROPN
ftr-299	13	17	texas	texas	PROPN
ftr-299	13	18	college	college	PROPN
ftr-299	13	19	of	of	ADP
ftr-299	13	20	law	law	PROPN
ftr-299	13	21	,	,	PUNCT
ftr-299	13	22	contributed	contribute	VERB
ftr-299	13	23	to	to	ADP
ftr-299	13	24	this	this	DET
ftr-299	13	25	article	article	NOUN
ftr-299	13	26	.	.	PUNCT
ftr-299	14	1	bruce	bruce	PROPN
ftr-299	14	2	’s	’s	PART
ftr-299	14	3	contribution	contribution	NOUN
ftr-299	14	4	is	be	AUX
ftr-299	14	5	(	(	PUNCT
ftr-299	14	6	relative	relative	ADJ
ftr-299	14	7	)	)	PUNCT
ftr-299	14	8	youth	youth	NOUN
ftr-299	14	9	.	.	PUNCT
ftr-299	15	1	234	234	NUM
ftr-299	15	2	florida	florida	PROPN
ftr-299	15	3	tax	tax	NOUN
ftr-299	15	4	review	review	NOUN
ftr-299	15	5	[	[	X
ftr-299	15	6	vol	vol	NOUN
ftr-299	15	7	.	.	PUNCT
ftr-299	16	1	15:5	15:5	NUM
ftr-299	16	2	i.	i.	NOUN
ftr-299	16	3	accounting	accounting	NOUN
ftr-299	16	4	................................................................................	................................................................................	PUNCT
ftr-299	16	5	236	236	NUM
ftr-299	16	6	a.	a.	NOUN
ftr-299	16	7	accounting	accounting	NOUN
ftr-299	16	8	methods	method	NOUN
ftr-299	16	9	.........................................................	.........................................................	PUNCT
ftr-299	16	10	236	236	NUM
ftr-299	16	11	b.	b.	NOUN
ftr-299	16	12	inventories	inventory	NOUN
ftr-299	16	13	........................................................................	........................................................................	PUNCT
ftr-299	16	14	236	236	NUM
ftr-299	16	15	c.	c.	PROPN
ftr-299	16	16	installment	installment	NOUN
ftr-299	16	17	method	method	NOUN
ftr-299	16	18	...........................................................	...........................................................	PUNCT
ftr-299	16	19	236	236	NUM
ftr-299	16	20	d.	d.	PROPN
ftr-299	16	21	year	year	NOUN
ftr-299	16	22	of	of	ADP
ftr-299	16	23	inclusion	inclusion	NOUN
ftr-299	16	24	or	or	CCONJ
ftr-299	16	25	deduction	deduction	NOUN
ftr-299	16	26	.........................................	.........................................	PUNCT
ftr-299	16	27	236	236	NUM
ftr-299	16	28	ii	ii	NOUN
ftr-299	16	29	.	.	PUNCT
ftr-299	17	1	business	business	NOUN
ftr-299	17	2	income	income	NOUN
ftr-299	17	3	and	and	CCONJ
ftr-299	17	4	deductions	deduction	NOUN
ftr-299	17	5	.........................................	.........................................	PUNCT
ftr-299	18	1	238	238	NUM
ftr-299	18	2	a.	a.	NOUN
ftr-299	18	3	income	income	NOUN
ftr-299	18	4	..............................................................................	..............................................................................	PUNCT
ftr-299	18	5	238	238	NUM
ftr-299	18	6	b.	b.	NOUN
ftr-299	18	7	deductible	deductible	ADJ
ftr-299	18	8	expenses	expense	NOUN
ftr-299	18	9	versus	versus	ADP
ftr-299	18	10	capitalization	capitalization	NOUN
ftr-299	18	11	......................	......................	PUNCT
ftr-299	18	12	243	243	NUM
ftr-299	18	13	c.	c.	PROPN
ftr-299	18	14	reasonable	reasonable	ADJ
ftr-299	18	15	compensation	compensation	PROPN
ftr-299	18	16	................................................	................................................	PUNCT
ftr-299	18	17	258	258	NUM
ftr-299	18	18	d.	d.	PROPN
ftr-299	18	19	miscellaneous	miscellaneous	ADJ
ftr-299	18	20	deductions	deduction	NOUN
ftr-299	18	21	................................................	................................................	PUNCT
ftr-299	18	22	261	261	NUM
ftr-299	18	23	e.	e.	PROPN
ftr-299	18	24	depreciation	depreciation	PROPN
ftr-299	18	25	&	&	CCONJ
ftr-299	18	26	amortization	amortization	PROPN
ftr-299	18	27	...........................................	...........................................	PUNCT
ftr-299	18	28	268	268	NUM
ftr-299	18	29	f.	f.	NOUN
ftr-299	18	30	credits	credit	NOUN
ftr-299	18	31	...............................................................................	...............................................................................	PUNCT
ftr-299	19	1	275	275	NUM
ftr-299	19	2	g.	g.	NOUN
ftr-299	19	3	natural	natural	ADJ
ftr-299	19	4	resources	resource	NOUN
ftr-299	19	5	deductions	deduction	NOUN
ftr-299	19	6	&	&	CCONJ
ftr-299	19	7	credits	credit	NOUN
ftr-299	19	8	.........................	.........................	PUNCT
ftr-299	19	9	277	277	NUM
ftr-299	19	10	h.	h.	NOUN
ftr-299	19	11	loss	loss	NOUN
ftr-299	19	12	transactions	transaction	NOUN
ftr-299	19	13	,	,	PUNCT
ftr-299	19	14	bad	bad	ADJ
ftr-299	19	15	debts	debt	NOUN
ftr-299	19	16	,	,	PUNCT
ftr-299	19	17	and	and	CCONJ
ftr-299	19	18	nols	nols	PROPN
ftr-299	19	19	........................	........................	PUNCT
ftr-299	19	20	277	277	NUM
ftr-299	19	21	i.	i.	NOUN
ftr-299	19	22	at	at	ADP
ftr-299	19	23	-	-	PUNCT
ftr-299	19	24	risk	risk	NOUN
ftr-299	19	25	and	and	CCONJ
ftr-299	19	26	passive	passive	ADJ
ftr-299	19	27	activity	activity	NOUN
ftr-299	19	28	losses	loss	NOUN
ftr-299	19	29	................................	................................	PUNCT
ftr-299	19	30	280	280	NUM
ftr-299	19	31	iii	iii	NOUN
ftr-299	19	32	.	.	PUNCT
ftr-299	19	33	investment	investment	NOUN
ftr-299	19	34	gain	gain	NOUN
ftr-299	19	35	and	and	CCONJ
ftr-299	19	36	income	income	NOUN
ftr-299	19	37	.................................................	.................................................	PUNCT
ftr-299	19	38	284	284	NUM
ftr-299	19	39	a.	a.	NOUN
ftr-299	19	40	gains	gain	NOUN
ftr-299	19	41	and	and	CCONJ
ftr-299	19	42	losses	loss	NOUN
ftr-299	19	43	..............................................................	..............................................................	PUNCT
ftr-299	19	44	284	284	NUM
ftr-299	19	45	b.	b.	NOUN
ftr-299	19	46	interest	interest	NOUN
ftr-299	19	47	,	,	PUNCT
ftr-299	19	48	dividends	dividend	NOUN
ftr-299	19	49	,	,	PUNCT
ftr-299	19	50	and	and	CCONJ
ftr-299	19	51	other	other	ADJ
ftr-299	19	52	current	current	ADJ
ftr-299	19	53	income	income	NOUN
ftr-299	19	54	................	................	PUNCT
ftr-299	19	55	286	286	NUM
ftr-299	19	56	c.	c.	NOUN
ftr-299	19	57	profit	profit	NOUN
ftr-299	19	58	-	-	PUNCT
ftr-299	19	59	seeking	seek	VERB
ftr-299	19	60	individual	individual	ADJ
ftr-299	19	61	deductions	deduction	NOUN
ftr-299	19	62	...............................	...............................	PUNCT
ftr-299	19	63	287	287	NUM
ftr-299	19	64	d.	d.	PROPN
ftr-299	19	65	section	section	NOUN
ftr-299	19	66	121	121	NUM
ftr-299	19	67	.......................................................................	.......................................................................	SYM
ftr-299	19	68	287	287	NUM
ftr-299	19	69	e.	e.	PROPN
ftr-299	19	70	section	section	PROPN
ftr-299	19	71	1031	1031	NUM
ftr-299	19	72	.....................................................................	.....................................................................	PUNCT
ftr-299	19	73	287	287	NUM
ftr-299	19	74	f.	f.	PROPN
ftr-299	19	75	section	section	PROPN
ftr-299	19	76	1033	1033	NUM
ftr-299	19	77	.....................................................................	.....................................................................	PUNCT
ftr-299	19	78	290	290	NUM
ftr-299	19	79	g.	g.	NOUN
ftr-299	19	80	section	section	NOUN
ftr-299	19	81	1035	1035	NUM
ftr-299	19	82	.....................................................................	.....................................................................	PUNCT
ftr-299	19	83	291	291	NUM
ftr-299	19	84	h.	h.	PROPN
ftr-299	19	85	miscellaneous	miscellaneous	NOUN
ftr-299	19	86	...................................................................	...................................................................	PUNCT
ftr-299	19	87	291	291	NUM
ftr-299	19	88	iv	iv	NUM
ftr-299	19	89	.	.	PUNCT
ftr-299	19	90	compensation	compensation	NOUN
ftr-299	19	91	issues	issue	NOUN
ftr-299	19	92	................................................................	................................................................	PUNCT
ftr-299	19	93	291	291	NUM
ftr-299	19	94	a.	a.	NOUN
ftr-299	19	95	fringe	fringe	NOUN
ftr-299	19	96	benefits	benefit	NOUN
ftr-299	19	97	..................................................................	..................................................................	PUNCT
ftr-299	19	98	291	291	NUM
ftr-299	19	99	b.	b.	PROPN
ftr-299	19	100	qualified	qualify	VERB
ftr-299	19	101	deferred	defer	VERB
ftr-299	19	102	compensation	compensation	NOUN
ftr-299	19	103	plans	plan	NOUN
ftr-299	19	104	...........................	...........................	PUNCT
ftr-299	19	105	295	295	NUM
ftr-299	19	106	c.	c.	NOUN
ftr-299	19	107	nonqualified	nonqualifie	VERB
ftr-299	19	108	deferred	defer	VERB
ftr-299	19	109	compensation	compensation	NOUN
ftr-299	19	110	,	,	PUNCT
ftr-299	19	111	section	section	NOUN
ftr-299	19	112	83	83	NUM
ftr-299	19	113	,	,	PUNCT
ftr-299	19	114	293and	293and	NUM
ftr-299	19	115	stock	stock	NOUN
ftr-299	19	116	options	option	NOUN
ftr-299	19	117	.......................................................	.......................................................	PUNCT
ftr-299	19	118	295	295	NUM
ftr-299	19	119	d.	d.	PROPN
ftr-299	19	120	individual	individual	PROPN
ftr-299	19	121	retirement	retirement	NOUN
ftr-299	19	122	accounts	account	NOUN
ftr-299	19	123	.......................................	.......................................	PUNCT
ftr-299	19	124	298	298	NUM
ftr-299	19	125	v.	v.	ADP
ftr-299	19	126	personal	personal	ADJ
ftr-299	19	127	income	income	NOUN
ftr-299	19	128	and	and	CCONJ
ftr-299	19	129	deductions	deduction	NOUN
ftr-299	19	130	.......................................	.......................................	PUNCT
ftr-299	19	131	301	301	NUM
ftr-299	19	132	a.	a.	NOUN
ftr-299	19	133	rates	rate	NOUN
ftr-299	19	134	..................................................................................	..................................................................................	PUNCT
ftr-299	19	135	301	301	NUM
ftr-299	19	136	b.	b.	PROPN
ftr-299	19	137	miscellaneous	miscellaneous	ADJ
ftr-299	19	138	income	income	NOUN
ftr-299	19	139	......................................................	......................................................	PUNCT
ftr-299	19	140	312	312	NUM
ftr-299	19	141	c.	c.	PROPN
ftr-299	19	142	hobby	hobby	NOUN
ftr-299	19	143	losses	loss	NOUN
ftr-299	19	144	and	and	CCONJ
ftr-299	19	145	§	§	PROPN
ftr-299	19	146	280a	280a	PROPN
ftr-299	19	147	home	home	NOUN
ftr-299	19	148	office	office	NOUN
ftr-299	19	149	and	and	CCONJ
ftr-299	19	150	vacation	vacation	NOUN
ftr-299	19	151	homes	home	NOUN
ftr-299	19	152	................................................................	................................................................	PUNCT
ftr-299	19	153	318	318	NUM
ftr-299	19	154	d.	d.	NOUN
ftr-299	19	155	deductions	deduction	NOUN
ftr-299	19	156	and	and	CCONJ
ftr-299	19	157	credits	credit	NOUN
ftr-299	19	158	for	for	ADP
ftr-299	19	159	personal	personal	ADJ
ftr-299	19	160	expenses	expense	NOUN
ftr-299	19	161	.................	.................	PUNCT
ftr-299	19	162	320	320	NUM
ftr-299	19	163	e.	e.	PROPN
ftr-299	19	164	divorce	divorce	PROPN
ftr-299	19	165	tax	tax	NOUN
ftr-299	19	166	issues	issue	NOUN
ftr-299	19	167	............................................................	............................................................	PUNCT
ftr-299	19	168	324	324	NUM
ftr-299	19	169	f.	f.	PROPN
ftr-299	19	170	education	education	PROPN
ftr-299	19	171	..........................................................................	..........................................................................	PUNCT
ftr-299	19	172	324	324	NUM
ftr-299	19	173	g.	g.	NOUN
ftr-299	19	174	alternative	alternative	ADJ
ftr-299	19	175	minimum	minimum	ADJ
ftr-299	19	176	tax	tax	NOUN
ftr-299	19	177	................................................	................................................	PUNCT
ftr-299	19	178	324	324	NUM
ftr-299	19	179	vi	vi	NOUN
ftr-299	19	180	.	.	PUNCT
ftr-299	19	181	corporations	corporation	NOUN
ftr-299	19	182	............................................................................	............................................................................	PUNCT
ftr-299	19	183	325	325	NUM
ftr-299	19	184	a.	a.	NOUN
ftr-299	19	185	entity	entity	NOUN
ftr-299	19	186	and	and	CCONJ
ftr-299	19	187	formation	formation	NOUN
ftr-299	19	188	........................................................	........................................................	PUNCT
ftr-299	19	189	325	325	NUM
ftr-299	19	190	b.	b.	NOUN
ftr-299	19	191	distributions	distribution	NOUN
ftr-299	19	192	and	and	CCONJ
ftr-299	19	193	redemptions	redemption	NOUN
ftr-299	19	194	.........................................	.........................................	PUNCT
ftr-299	19	195	327	327	NUM
ftr-299	19	196	c.	c.	NOUN
ftr-299	19	197	liquidations	liquidation	NOUN
ftr-299	19	198	......................................................................	......................................................................	PUNCT
ftr-299	20	1	328	328	NUM
ftr-299	20	2	2014	2014	NUM
ftr-299	20	3	]	]	PUNCT
ftr-299	20	4	recent	recent	ADJ
ftr-299	20	5	developments	development	NOUN
ftr-299	20	6	in	in	ADP
ftr-299	20	7	federal	federal	ADJ
ftr-299	20	8	income	income	NOUN
ftr-299	20	9	taxation	taxation	NOUN
ftr-299	20	10	235	235	NUM
ftr-299	20	11	d.	d.	PROPN
ftr-299	20	12	s	s	PROPN
ftr-299	20	13	corporations	corporation	NOUN
ftr-299	20	14	..................................................................	..................................................................	PUNCT
ftr-299	20	15	329	329	NUM
ftr-299	20	16	e.	e.	NOUN
ftr-299	20	17	mergers	merger	NOUN
ftr-299	20	18	,	,	PUNCT
ftr-299	20	19	acquisitions	acquisition	NOUN
ftr-299	20	20	and	and	CCONJ
ftr-299	20	21	reorganizations	reorganization	NOUN
ftr-299	20	22	.....................	.....................	PUNCT
ftr-299	20	23	333	333	NUM
ftr-299	20	24	f.	f.	PROPN
ftr-299	20	25	corporate	corporate	ADJ
ftr-299	20	26	divisions	division	NOUN
ftr-299	20	27	..........................................................	..........................................................	PUNCT
ftr-299	20	28	333	333	NUM
ftr-299	20	29	g.	g.	NOUN
ftr-299	20	30	affiliated	affiliate	VERB
ftr-299	20	31	corporations	corporation	NOUN
ftr-299	20	32	and	and	CCONJ
ftr-299	20	33	consolidated	consolidated	ADJ
ftr-299	20	34	returns	return	NOUN
ftr-299	20	35	...........	...........	PUNCT
ftr-299	20	36	333	333	NUM
ftr-299	20	37	h.	h.	NOUN
ftr-299	20	38	miscellaneous	miscellaneous	ADJ
ftr-299	20	39	corporate	corporate	ADJ
ftr-299	20	40	issues	issue	NOUN
ftr-299	20	41	........................................	........................................	PUNCT
ftr-299	20	42	340	340	NUM
ftr-299	20	43	vii	vii	PROPN
ftr-299	20	44	.	.	PUNCT
ftr-299	20	45	partnerships	partnership	NOUN
ftr-299	20	46	..............................................................................	..............................................................................	PUNCT
ftr-299	20	47	341	341	NUM
ftr-299	20	48	a.	a.	NOUN
ftr-299	20	49	formation	formation	NOUN
ftr-299	20	50	and	and	CCONJ
ftr-299	20	51	taxable	taxable	ADJ
ftr-299	20	52	years	year	NOUN
ftr-299	20	53	...........................................	...........................................	PUNCT
ftr-299	20	54	341	341	NUM
ftr-299	20	55	b.	b.	NOUN
ftr-299	20	56	allocations	allocation	NOUN
ftr-299	20	57	of	of	ADP
ftr-299	20	58	distributive	distributive	ADJ
ftr-299	20	59	share	share	NOUN
ftr-299	20	60	,	,	PUNCT
ftr-299	20	61	partnership	partnership	NOUN
ftr-299	20	62	debt	debt	NOUN
ftr-299	20	63	,	,	PUNCT
ftr-299	20	64	and	and	CCONJ
ftr-299	20	65	outside	outside	ADP
ftr-299	20	66	basis	basis	NOUN
ftr-299	20	67	..............................................................	..............................................................	PUNCT
ftr-299	20	68	348	348	NUM
ftr-299	20	69	c.	c.	NOUN
ftr-299	20	70	distributions	distribution	NOUN
ftr-299	20	71	and	and	CCONJ
ftr-299	20	72	transactions	transaction	NOUN
ftr-299	20	73	between	between	ADP
ftr-299	20	74	the	the	DET
ftr-299	20	75	partnership	partnership	NOUN
ftr-299	20	76	and	and	CCONJ
ftr-299	20	77	partners	partner	NOUN
ftr-299	20	78	...................................................	...................................................	PUNCT
ftr-299	20	79	352	352	NUM
ftr-299	20	80	d.	d.	NOUN
ftr-299	20	81	sales	sale	NOUN
ftr-299	20	82	of	of	ADP
ftr-299	20	83	partnership	partnership	NOUN
ftr-299	20	84	interests	interest	NOUN
ftr-299	20	85	,	,	PUNCT
ftr-299	20	86	liquidations	liquidation	NOUN
ftr-299	20	87	and	and	CCONJ
ftr-299	20	88	mergers	merger	NOUN
ftr-299	20	89	.............................................................................	.............................................................................	PUNCT
ftr-299	20	90	357	357	NUM
ftr-299	20	91	e.	e.	PROPN
ftr-299	20	92	inside	inside	ADP
ftr-299	20	93	basis	basis	NOUN
ftr-299	20	94	adjustments	adjustment	NOUN
ftr-299	20	95	..................................................	..................................................	PUNCT
ftr-299	20	96	358	358	NUM
ftr-299	20	97	f.	f.	PROPN
ftr-299	20	98	partnership	partnership	PROPN
ftr-299	20	99	audit	audit	NOUN
ftr-299	20	100	rules	rule	VERB
ftr-299	20	101	....................................................	....................................................	PUNCT
ftr-299	21	1	358	358	NUM
ftr-299	21	2	g.	g.	NOUN
ftr-299	21	3	miscellaneous	miscellaneous	ADJ
ftr-299	21	4	...................................................................	...................................................................	PUNCT
ftr-299	21	5	365	365	NUM
ftr-299	21	6	viii	viii	ADJ
ftr-299	21	7	.	.	PUNCT
ftr-299	22	1	tax	tax	NOUN
ftr-299	22	2	shelters	shelter	NOUN
ftr-299	22	3	..............................................................................	..............................................................................	PUNCT
ftr-299	22	4	367	367	NUM
ftr-299	22	5	a.	a.	NOUN
ftr-299	22	6	tax	tax	NOUN
ftr-299	22	7	shelter	shelter	NOUN
ftr-299	22	8	cases	case	NOUN
ftr-299	22	9	and	and	CCONJ
ftr-299	22	10	rulings	ruling	NOUN
ftr-299	22	11	.........................................	.........................................	PUNCT
ftr-299	23	1	367	367	NUM
ftr-299	23	2	b.	b.	PROPN
ftr-299	23	3	identified	identify	VERB
ftr-299	23	4	“	"	PUNCT
ftr-299	23	5	tax	tax	NOUN
ftr-299	23	6	avoidance	avoidance	NOUN
ftr-299	23	7	transactions	transaction	NOUN
ftr-299	23	8	”	"	PUNCT
ftr-299	23	9	............................	............................	PUNCT
ftr-299	23	10	378	378	NUM
ftr-299	23	11	c.	c.	NOUN
ftr-299	23	12	disclosure	disclosure	NOUN
ftr-299	23	13	and	and	CCONJ
ftr-299	23	14	settlement	settlement	NOUN
ftr-299	23	15	.................................................	.................................................	PUNCT
ftr-299	24	1	378	378	NUM
ftr-299	24	2	d.	d.	NOUN
ftr-299	24	3	tax	tax	NOUN
ftr-299	24	4	shelter	shelter	NOUN
ftr-299	24	5	penalties	penalty	NOUN
ftr-299	24	6	,	,	PUNCT
ftr-299	24	7	etc	etc	X
ftr-299	24	8	.	.	X
ftr-299	24	9	.................................................	.................................................	PUNCT
ftr-299	25	1	379	379	NUM
ftr-299	25	2	ix	ix	ADJ
ftr-299	25	3	.	.	PUNCT
ftr-299	26	1	exempt	exempt	ADJ
ftr-299	26	2	organizations	organization	NOUN
ftr-299	26	3	and	and	CCONJ
ftr-299	26	4	chartiable	chartiable	ADJ
ftr-299	26	5	giving	giving	NOUN
ftr-299	26	6	...............	...............	PUNCT
ftr-299	26	7	384	384	NUM
ftr-299	26	8	a.	a.	NOUN
ftr-299	26	9	exempt	exempt	ADJ
ftr-299	26	10	organizations	organization	NOUN
ftr-299	26	11	.......................................................	.......................................................	PUNCT
ftr-299	26	12	384	384	NUM
ftr-299	26	13	b.	b.	PROPN
ftr-299	26	14	charitable	charitable	ADJ
ftr-299	26	15	giving	giving	NOUN
ftr-299	26	16	..............................................................	..............................................................	PUNCT
ftr-299	26	17	393	393	NUM
ftr-299	26	18	x.	x.	NOUN
ftr-299	26	19	tax	tax	NOUN
ftr-299	26	20	procedure	procedure	NOUN
ftr-299	26	21	..........................................................................	..........................................................................	PUNCT
ftr-299	26	22	405	405	NUM
ftr-299	26	23	a.	a.	NOUN
ftr-299	26	24	interest	interest	NOUN
ftr-299	26	25	,	,	PUNCT
ftr-299	26	26	penalties	penalty	NOUN
ftr-299	26	27	,	,	PUNCT
ftr-299	26	28	and	and	CCONJ
ftr-299	26	29	prosecutions	prosecution	NOUN
ftr-299	26	30	.................................	.................................	PUNCT
ftr-299	27	1	405	405	NUM
ftr-299	27	2	b.	b.	NOUN
ftr-299	27	3	discovery	discovery	NOUN
ftr-299	27	4	:	:	PUNCT
ftr-299	27	5	summonses	summons	NOUN
ftr-299	27	6	and	and	CCONJ
ftr-299	27	7	foia	foia	PROPN
ftr-299	27	8	....................................	....................................	PUNCT
ftr-299	28	1	413	413	NUM
ftr-299	28	2	c.	c.	PROPN
ftr-299	28	3	litigation	litigation	NOUN
ftr-299	28	4	costs	cost	VERB
ftr-299	28	5	.................................................................	.................................................................	PUNCT
ftr-299	29	1	417	417	NUM
ftr-299	29	2	d.	d.	PROPN
ftr-299	29	3	statutory	statutory	ADJ
ftr-299	29	4	notice	notice	NOUN
ftr-299	29	5	of	of	ADP
ftr-299	29	6	deficiency	deficiency	NOUN
ftr-299	29	7	.........................................	.........................................	PUNCT
ftr-299	30	1	418	418	NUM
ftr-299	30	2	e.	e.	PROPN
ftr-299	30	3	statute	statute	PROPN
ftr-299	30	4	of	of	ADP
ftr-299	30	5	limitations	limitation	NOUN
ftr-299	30	6	........................................................	........................................................	PUNCT
ftr-299	31	1	419	419	NUM
ftr-299	31	2	f.	f.	NOUN
ftr-299	31	3	liens	lien	NOUN
ftr-299	31	4	and	and	CCONJ
ftr-299	31	5	collections	collection	NOUN
ftr-299	31	6	........................................................	........................................................	PUNCT
ftr-299	32	1	423	423	NUM
ftr-299	32	2	g.	g.	PROPN
ftr-299	32	3	innocent	innocent	ADJ
ftr-299	32	4	spouse	spouse	NOUN
ftr-299	32	5	................................................................	................................................................	PUNCT
ftr-299	32	6	429	429	NUM
ftr-299	32	7	h.	h.	PROPN
ftr-299	32	8	miscellaneous	miscellaneous	NOUN
ftr-299	32	9	...................................................................	...................................................................	PUNCT
ftr-299	32	10	434	434	NUM
ftr-299	32	11	xi	xi	NOUN
ftr-299	32	12	.	.	PUNCT
ftr-299	32	13	withholding	withholding	NOUN
ftr-299	32	14	and	and	CCONJ
ftr-299	32	15	excise	excise	NOUN
ftr-299	32	16	taxes	taxis	NOUN
ftr-299	32	17	............................................	............................................	PUNCT
ftr-299	32	18	436	436	NUM
ftr-299	32	19	a.	a.	NOUN
ftr-299	32	20	employment	employment	NOUN
ftr-299	32	21	taxes	taxis	NOUN
ftr-299	32	22	...........................................................	...........................................................	PUNCT
ftr-299	32	23	436	436	NUM
ftr-299	32	24	b.	b.	NOUN
ftr-299	32	25	self	self	NOUN
ftr-299	32	26	-	-	PUNCT
ftr-299	32	27	employment	employment	NOUN
ftr-299	32	28	taxes	taxis	NOUN
ftr-299	32	29	....................................................	....................................................	PUNCT
ftr-299	32	30	443	443	NUM
ftr-299	32	31	c.	c.	NOUN
ftr-299	32	32	excise	excise	NOUN
ftr-299	32	33	taxes	taxis	NOUN
ftr-299	32	34	.....................................................................	.....................................................................	PUNCT
ftr-299	32	35	443	443	NUM
ftr-299	32	36	xii	xii	NOUN
ftr-299	32	37	.	.	PUNCT
ftr-299	33	1	tax	tax	NOUN
ftr-299	33	2	legislation	legislation	NOUN
ftr-299	33	3	........................................................................	........................................................................	PUNCT
ftr-299	33	4	444	444	NUM
ftr-299	33	5	a.	a.	NOUN
ftr-299	33	6	enacted	enact	VERB
ftr-299	33	7	....................................................................................	....................................................................................	PUNCT
ftr-299	33	8	444	444	NUM
ftr-299	33	9	236	236	NUM
ftr-299	33	10	florida	florida	PROPN
ftr-299	33	11	tax	tax	NOUN
ftr-299	33	12	review	review	NOUN
ftr-299	34	1	[	[	X
ftr-299	34	2	vol	vol	NOUN
ftr-299	34	3	.	.	PUNCT
ftr-299	35	1	15:5	15:5	NUM
ftr-299	35	2	i.	i.	PROPN
ftr-299	35	3	accounting	accounting	PROPN
ftr-299	35	4	a.	a.	PROPN
ftr-299	35	5	accounting	accounting	NOUN
ftr-299	35	6	methods	method	NOUN
ftr-299	35	7	1	1	NUM
ftr-299	35	8	.	.	PUNCT
ftr-299	36	1	yes	yes	INTJ
ftr-299	36	2	,	,	PUNCT
ftr-299	36	3	but	but	CCONJ
ftr-299	36	4	when	when	SCONJ
ftr-299	36	5	is	be	AUX
ftr-299	36	6	the	the	DET
ftr-299	36	7	income	income	NOUN
ftr-299	36	8	recognized	recognize	VERB
ftr-299	36	9	when	when	SCONJ
ftr-299	36	10	,	,	PUNCT
ftr-299	36	11	as	as	SCONJ
ftr-299	36	12	often	often	ADV
ftr-299	36	13	happens	happen	VERB
ftr-299	36	14	,	,	PUNCT
ftr-299	36	15	the	the	DET
ftr-299	36	16	customer	customer	NOUN
ftr-299	36	17	never	never	ADV
ftr-299	36	18	redeems	redeem	VERB
ftr-299	36	19	the	the	DET
ftr-299	36	20	gift	gift	NOUN
ftr-299	36	21	card	card	NOUN
ftr-299	36	22	?	?	PUNCT
ftr-299	37	1	rev	rev	PROPN
ftr-299	37	2	.	.	PROPN
ftr-299	37	3	proc	proc	PROPN
ftr-299	37	4	.	.	PUNCT
ftr-299	38	1	2013	2013	NUM
ftr-299	38	2	-	-	SYM
ftr-299	38	3	29	29	NUM
ftr-299	38	4	,	,	PUNCT
ftr-299	38	5	2013	2013	NUM
ftr-299	38	6	-	-	SYM
ftr-299	38	7	33	33	NUM
ftr-299	38	8	i.r.b	i.r.b	NOUN
ftr-299	38	9	.	.	PUNCT
ftr-299	39	1	141	141	NUM
ftr-299	39	2	(	(	PUNCT
ftr-299	39	3	7/24/13	7/24/13	NUM
ftr-299	39	4	)	)	PUNCT
ftr-299	39	5	.	.	PUNCT
ftr-299	40	1	this	this	DET
ftr-299	40	2	revenue	revenue	NOUN
ftr-299	40	3	procedure	procedure	NOUN
ftr-299	40	4	allows	allow	VERB
ftr-299	40	5	a	a	DET
ftr-299	40	6	taxpayer	taxpayer	NOUN
ftr-299	40	7	to	to	PART
ftr-299	40	8	defer	defer	VERB
ftr-299	40	9	recognizing	recognize	VERB
ftr-299	40	10	in	in	ADP
ftr-299	40	11	gross	gross	ADJ
ftr-299	40	12	income	income	NOUN
ftr-299	40	13	certain	certain	ADJ
ftr-299	40	14	advance	advance	NOUN
ftr-299	40	15	payments	payment	NOUN
ftr-299	40	16	received	receive	VERB
ftr-299	40	17	from	from	ADP
ftr-299	40	18	the	the	DET
ftr-299	40	19	sale	sale	NOUN
ftr-299	40	20	of	of	ADP
ftr-299	40	21	gift	gift	NOUN
ftr-299	40	22	cards	card	NOUN
ftr-299	40	23	that	that	PRON
ftr-299	40	24	are	be	AUX
ftr-299	40	25	redeemable	redeemable	ADJ
ftr-299	40	26	for	for	ADP
ftr-299	40	27	goods	good	NOUN
ftr-299	40	28	or	or	CCONJ
ftr-299	40	29	services	service	NOUN
ftr-299	40	30	by	by	ADP
ftr-299	40	31	an	an	DET
ftr-299	40	32	unrelated	unrelated	ADJ
ftr-299	40	33	entity	entity	NOUN
ftr-299	40	34	.	.	PUNCT
ftr-299	41	1	where	where	SCONJ
ftr-299	41	2	a	a	DET
ftr-299	41	3	gift	gift	NOUN
ftr-299	41	4	card	card	NOUN
ftr-299	41	5	is	be	AUX
ftr-299	41	6	redeemable	redeemable	ADJ
ftr-299	41	7	by	by	ADP
ftr-299	41	8	an	an	DET
ftr-299	41	9	entity	entity	NOUN
ftr-299	41	10	whose	whose	DET
ftr-299	41	11	financial	financial	ADJ
ftr-299	41	12	results	result	NOUN
ftr-299	41	13	are	be	AUX
ftr-299	41	14	not	not	PART
ftr-299	41	15	included	include	VERB
ftr-299	41	16	in	in	ADP
ftr-299	41	17	the	the	DET
ftr-299	41	18	taxpayer	taxpayer	NOUN
ftr-299	41	19	’s	’s	PART
ftr-299	41	20	applicable	applicable	ADJ
ftr-299	41	21	financial	financial	ADJ
ftr-299	41	22	statement	statement	NOUN
ftr-299	41	23	,	,	PUNCT
ftr-299	41	24	the	the	DET
ftr-299	41	25	taxpayer	taxpayer	NOUN
ftr-299	41	26	will	will	AUX
ftr-299	41	27	recognize	recognize	VERB
ftr-299	41	28	the	the	DET
ftr-299	41	29	payment	payment	NOUN
ftr-299	41	30	in	in	ADP
ftr-299	41	31	income	income	NOUN
ftr-299	41	32	to	to	ADP
ftr-299	41	33	the	the	DET
ftr-299	41	34	extent	extent	NOUN
ftr-299	41	35	the	the	DET
ftr-299	41	36	gift	gift	NOUN
ftr-299	41	37	card	card	NOUN
ftr-299	41	38	is	be	AUX
ftr-299	41	39	redeemed	redeem	VERB
ftr-299	41	40	.	.	PUNCT
ftr-299	42	1	for	for	ADP
ftr-299	42	2	a	a	DET
ftr-299	42	3	taxpayer	taxpayer	NOUN
ftr-299	42	4	without	without	ADP
ftr-299	42	5	an	an	DET
ftr-299	42	6	applicable	applicable	ADJ
ftr-299	42	7	financial	financial	ADJ
ftr-299	42	8	statement	statement	NOUN
ftr-299	42	9	,	,	PUNCT
ftr-299	42	10	the	the	DET
ftr-299	42	11	taxpayer	taxpayer	NOUN
ftr-299	42	12	will	will	AUX
ftr-299	42	13	recognize	recognize	VERB
ftr-299	42	14	the	the	DET
ftr-299	42	15	payment	payment	NOUN
ftr-299	42	16	in	in	ADP
ftr-299	42	17	income	income	NOUN
ftr-299	42	18	when	when	SCONJ
ftr-299	42	19	it	it	PRON
ftr-299	42	20	is	be	AUX
ftr-299	42	21	earned	earn	VERB
ftr-299	42	22	,	,	PUNCT
ftr-299	42	23	which	which	PRON
ftr-299	42	24	,	,	PUNCT
ftr-299	42	25	in	in	ADP
ftr-299	42	26	this	this	DET
ftr-299	42	27	situation	situation	NOUN
ftr-299	42	28	,	,	PUNCT
ftr-299	42	29	is	be	AUX
ftr-299	42	30	when	when	SCONJ
ftr-299	42	31	the	the	DET
ftr-299	42	32	gift	gift	NOUN
ftr-299	42	33	card	card	NOUN
ftr-299	42	34	is	be	AUX
ftr-299	42	35	redeemed	redeem	VERB
ftr-299	42	36	.	.	PUNCT
ftr-299	43	1	any	any	DET
ftr-299	43	2	payment	payment	NOUN
ftr-299	43	3	received	receive	VERB
ftr-299	43	4	by	by	ADP
ftr-299	43	5	the	the	DET
ftr-299	43	6	taxpayer	taxpayer	NOUN
ftr-299	43	7	that	that	PRON
ftr-299	43	8	is	be	AUX
ftr-299	43	9	not	not	PART
ftr-299	43	10	recognized	recognize	VERB
ftr-299	43	11	in	in	ADP
ftr-299	43	12	income	income	NOUN
ftr-299	43	13	in	in	ADP
ftr-299	43	14	the	the	DET
ftr-299	43	15	year	year	NOUN
ftr-299	43	16	of	of	ADP
ftr-299	43	17	receipt	receipt	NOUN
ftr-299	43	18	,	,	PUNCT
ftr-299	43	19	must	must	AUX
ftr-299	43	20	be	be	AUX
ftr-299	43	21	recognized	recognize	VERB
ftr-299	43	22	in	in	ADP
ftr-299	43	23	the	the	DET
ftr-299	43	24	subsequent	subsequent	ADJ
ftr-299	43	25	year	year	NOUN
ftr-299	43	26	.	.	PUNCT
ftr-299	44	1	the	the	DET
ftr-299	44	2	revenue	revenue	NOUN
ftr-299	44	3	procedure	procedure	NOUN
ftr-299	44	4	modifies	modify	VERB
ftr-299	44	5	and	and	CCONJ
ftr-299	44	6	clarifies	clarifie	NOUN
ftr-299	44	7	rev	rev	PROPN
ftr-299	44	8	.	.	PROPN
ftr-299	44	9	proc	proc	PROPN
ftr-299	44	10	.	.	PUNCT
ftr-299	45	1	2011	2011	NUM
ftr-299	45	2	-	-	SYM
ftr-299	45	3	18	18	NUM
ftr-299	45	4	,	,	PUNCT
ftr-299	45	5	2011	2011	NUM
ftr-299	45	6	-	-	SYM
ftr-299	45	7	5	5	NUM
ftr-299	45	8	i.r.b	i.r.b	NOUN
ftr-299	45	9	.	.	PUNCT
ftr-299	45	10	443	443	NUM
ftr-299	45	11	,	,	PUNCT
ftr-299	45	12	modifying	modify	VERB
ftr-299	45	13	and	and	CCONJ
ftr-299	45	14	clarifying	clarify	VERB
ftr-299	45	15	rev	rev	PROPN
ftr-299	45	16	.	.	PROPN
ftr-299	45	17	proc	proc	PROPN
ftr-299	45	18	.	.	PUNCT
ftr-299	46	1	2004	2004	NUM
ftr-299	46	2	-	-	SYM
ftr-299	46	3	34	34	NUM
ftr-299	46	4	,	,	PUNCT
ftr-299	46	5	2004	2004	NUM
ftr-299	46	6	-	-	SYM
ftr-299	46	7	1	1	NUM
ftr-299	46	8	c.b	c.b	PROPN
ftr-299	46	9	.	.	PROPN
ftr-299	46	10	991	991	NUM
ftr-299	46	11	.	.	PUNCT
ftr-299	47	1	it	it	PRON
ftr-299	47	2	is	be	AUX
ftr-299	47	3	effective	effective	ADJ
ftr-299	47	4	for	for	ADP
ftr-299	47	5	taxable	taxable	ADJ
ftr-299	47	6	years	year	NOUN
ftr-299	47	7	ending	end	VERB
ftr-299	47	8	on	on	ADP
ftr-299	47	9	or	or	CCONJ
ftr-299	47	10	after	after	ADP
ftr-299	47	11	12/31/10	12/31/10	PROPN
ftr-299	47	12	.	.	PUNCT
ftr-299	47	13	b.	b.	PROPN
ftr-299	47	14	inventories	inventory	NOUN
ftr-299	47	15	there	there	PRON
ftr-299	47	16	were	be	VERB
ftr-299	47	17	no	no	DET
ftr-299	47	18	significant	significant	ADJ
ftr-299	47	19	developments	development	NOUN
ftr-299	47	20	regarding	regard	VERB
ftr-299	47	21	this	this	DET
ftr-299	47	22	topic	topic	NOUN
ftr-299	47	23	during	during	ADP
ftr-299	47	24	2013	2013	NUM
ftr-299	47	25	.	.	PUNCT
ftr-299	48	1	c.	c.	PROPN
ftr-299	48	2	installment	installment	PROPN
ftr-299	48	3	method	method	NOUN
ftr-299	48	4	there	there	PRON
ftr-299	48	5	were	be	VERB
ftr-299	48	6	no	no	DET
ftr-299	48	7	significant	significant	ADJ
ftr-299	48	8	developments	development	NOUN
ftr-299	48	9	regarding	regard	VERB
ftr-299	48	10	this	this	DET
ftr-299	48	11	topic	topic	NOUN
ftr-299	48	12	during	during	ADP
ftr-299	48	13	2013	2013	NUM
ftr-299	48	14	.	.	PUNCT
ftr-299	49	1	d.	d.	PROPN
ftr-299	49	2	year	year	PROPN
ftr-299	49	3	of	of	ADP
ftr-299	49	4	inclusion	inclusion	NOUN
ftr-299	49	5	or	or	CCONJ
ftr-299	49	6	deduction	deduction	NOUN
ftr-299	49	7	1	1	NUM
ftr-299	49	8	.	.	PUNCT
ftr-299	50	1	does	do	AUX
ftr-299	50	2	this	this	DET
ftr-299	50	3	case	case	NOUN
ftr-299	50	4	stand	stand	VERB
ftr-299	50	5	for	for	ADP
ftr-299	50	6	the	the	DET
ftr-299	50	7	proposition	proposition	NOUN
ftr-299	50	8	that	that	SCONJ
ftr-299	50	9	if	if	SCONJ
ftr-299	50	10	you	you	PRON
ftr-299	50	11	care	care	VERB
ftr-299	50	12	enough	enough	ADV
ftr-299	50	13	about	about	ADP
ftr-299	50	14	the	the	DET
ftr-299	50	15	treatment	treatment	NOUN
ftr-299	50	16	of	of	ADP
ftr-299	50	17	a	a	DET
ftr-299	50	18	deduction	deduction	NOUN
ftr-299	50	19	item	item	NOUN
ftr-299	50	20	to	to	PART
ftr-299	50	21	try	try	VERB
ftr-299	50	22	to	to	PART
ftr-299	50	23	change	change	VERB
ftr-299	50	24	your	your	PRON
ftr-299	50	25	accounting	accounting	NOUN
ftr-299	50	26	method	method	NOUN
ftr-299	50	27	regarding	regard	VERB
ftr-299	50	28	the	the	DET
ftr-299	50	29	year	year	NOUN
ftr-299	50	30	of	of	ADP
ftr-299	50	31	deduction	deduction	NOUN
ftr-299	50	32	it	it	PRON
ftr-299	50	33	’s	’	VERB
ftr-299	50	34	“	"	PUNCT
ftr-299	50	35	material	material	NOUN
ftr-299	50	36	”	"	PUNCT
ftr-299	50	37	for	for	ADP
ftr-299	50	38	tax	tax	NOUN
ftr-299	50	39	purposes	purpose	NOUN
ftr-299	50	40	even	even	ADV
ftr-299	50	41	if	if	SCONJ
ftr-299	50	42	it	it	PRON
ftr-299	50	43	’s	’	VERB
ftr-299	50	44	not	not	PART
ftr-299	50	45	“	"	PUNCT
ftr-299	50	46	material	material	NOUN
ftr-299	50	47	”	"	PUNCT
ftr-299	50	48	for	for	ADP
ftr-299	50	49	financial	financial	ADJ
ftr-299	50	50	accounting	accounting	NOUN
ftr-299	50	51	purposes	purpose	NOUN
ftr-299	50	52	?	?	PUNCT
ftr-299	51	1	veco	veco	PROPN
ftr-299	51	2	corp	corp	PROPN
ftr-299	51	3	.	.	PROPN
ftr-299	52	1	v.	v.	PROPN
ftr-299	52	2	commissioner	commissioner	PROPN
ftr-299	52	3	,	,	PUNCT
ftr-299	52	4	141	141	NUM
ftr-299	52	5	t.c	t.c	NOUN
ftr-299	52	6	.	.	PUNCT
ftr-299	53	1	no	no	INTJ
ftr-299	53	2	.	.	NOUN
ftr-299	54	1	14	14	NUM
ftr-299	54	2	(	(	PUNCT
ftr-299	54	3	11/20/13	11/20/13	PROPN
ftr-299	54	4	)	)	PUNCT
ftr-299	54	5	.	.	PUNCT
ftr-299	55	1	the	the	DET
ftr-299	55	2	accrual	accrual	ADJ
ftr-299	55	3	method	method	NOUN
ftr-299	55	4	taxpayer	taxpayer	NOUN
ftr-299	55	5	claimed	claim	VERB
ftr-299	55	6	current	current	ADJ
ftr-299	55	7	expense	expense	NOUN
ftr-299	55	8	deductions	deduction	NOUN
ftr-299	55	9	for	for	ADP
ftr-299	55	10	a	a	DET
ftr-299	55	11	variety	variety	NOUN
ftr-299	55	12	of	of	ADP
ftr-299	55	13	liabilities	liability	NOUN
ftr-299	55	14	under	under	ADP
ftr-299	55	15	a	a	DET
ftr-299	55	16	number	number	NOUN
ftr-299	55	17	of	of	ADP
ftr-299	55	18	contracts	contract	NOUN
ftr-299	55	19	performance	performance	NOUN
ftr-299	55	20	under	under	ADP
ftr-299	55	21	which	which	PRON
ftr-299	55	22	straddled	straddle	VERB
ftr-299	55	23	taxable	taxable	ADJ
ftr-299	55	24	years	year	NOUN
ftr-299	55	25	.	.	PUNCT
ftr-299	56	1	on	on	ADP
ftr-299	56	2	its	its	PRON
ftr-299	56	3	gaap	gaap	NOUN
ftr-299	56	4	financial	financial	NOUN
ftr-299	56	5	it	it	PRON
ftr-299	56	6	accrued	accrue	VERB
ftr-299	56	7	the	the	DET
ftr-299	56	8	deductions	deduction	NOUN
ftr-299	56	9	over	over	ADP
ftr-299	56	10	more	more	ADJ
ftr-299	56	11	than	than	ADP
ftr-299	56	12	one	one	NUM
ftr-299	56	13	year	year	NOUN
ftr-299	56	14	.	.	PUNCT
ftr-299	57	1	the	the	DET
ftr-299	57	2	tax	tax	NOUN
ftr-299	57	3	court	court	NOUN
ftr-299	57	4	(	(	PUNCT
ftr-299	57	5	judge	judge	NOUN
ftr-299	57	6	marvel	marvel	PROPN
ftr-299	57	7	)	)	PUNCT
ftr-299	57	8	first	first	ADV
ftr-299	57	9	held	hold	VERB
ftr-299	57	10	that	that	SCONJ
ftr-299	57	11	the	the	DET
ftr-299	57	12	mere	mere	ADJ
ftr-299	57	13	execution	execution	NOUN
ftr-299	57	14	of	of	ADP
ftr-299	57	15	the	the	DET
ftr-299	57	16	contract	contract	NOUN
ftr-299	57	17	does	do	AUX
ftr-299	57	18	not	not	PART
ftr-299	57	19	necessarily	necessarily	ADV
ftr-299	57	20	establish	establish	VERB
ftr-299	57	21	the	the	DET
ftr-299	57	22	fact	fact	NOUN
ftr-299	57	23	of	of	ADP
ftr-299	57	24	liability	liability	NOUN
ftr-299	57	25	.	.	PUNCT
ftr-299	58	1	however	however	ADV
ftr-299	58	2	,	,	PUNCT
ftr-299	58	3	the	the	DET
ftr-299	58	4	terms	term	NOUN
ftr-299	58	5	of	of	ADP
ftr-299	58	6	the	the	DET
ftr-299	58	7	agreements	agreement	NOUN
ftr-299	58	8	are	be	AUX
ftr-299	58	9	relevant	relevant	ADJ
ftr-299	58	10	in	in	ADP
ftr-299	58	11	deciding	decide	VERB
ftr-299	58	12	whether	whether	SCONJ
ftr-299	58	13	and	and	CCONJ
ftr-299	58	14	2014	2014	NUM
ftr-299	58	15	]	]	X
ftr-299	58	16	recent	recent	ADJ
ftr-299	58	17	developments	development	NOUN
ftr-299	58	18	in	in	ADP
ftr-299	58	19	federal	federal	ADJ
ftr-299	58	20	income	income	NOUN
ftr-299	58	21	taxation	taxation	NOUN
ftr-299	58	22	237	237	NUM
ftr-299	58	23	when	when	SCONJ
ftr-299	58	24	the	the	DET
ftr-299	58	25	liabilities	liability	NOUN
ftr-299	58	26	became	became	AUX
ftr-299	58	27	fixed	fix	VERB
ftr-299	58	28	under	under	ADP
ftr-299	58	29	the	the	DET
ftr-299	58	30	all	all	DET
ftr-299	58	31	events	event	NOUN
ftr-299	58	32	test	test	NOUN
ftr-299	58	33	.	.	PUNCT
ftr-299	59	1	where	where	SCONJ
ftr-299	59	2	the	the	DET
ftr-299	59	3	taxpayer	taxpayer	NOUN
ftr-299	59	4	had	have	AUX
ftr-299	59	5	not	not	PART
ftr-299	59	6	by	by	ADP
ftr-299	59	7	the	the	DET
ftr-299	59	8	end	end	NOUN
ftr-299	59	9	of	of	ADP
ftr-299	59	10	its	its	PRON
ftr-299	59	11	year	year	NOUN
ftr-299	59	12	requested	request	VERB
ftr-299	59	13	that	that	SCONJ
ftr-299	59	14	services	service	NOUN
ftr-299	59	15	be	be	AUX
ftr-299	59	16	performed	perform	VERB
ftr-299	59	17	and	and	CCONJ
ftr-299	59	18	amounts	amount	NOUN
ftr-299	59	19	were	be	AUX
ftr-299	59	20	not	not	PART
ftr-299	59	21	unconditionally	unconditionally	ADV
ftr-299	59	22	due	due	ADJ
ftr-299	59	23	,	,	PUNCT
ftr-299	59	24	the	the	DET
ftr-299	59	25	fact	fact	NOUN
ftr-299	59	26	of	of	ADP
ftr-299	59	27	the	the	DET
ftr-299	59	28	liability	liability	NOUN
ftr-299	59	29	had	have	AUX
ftr-299	59	30	not	not	PART
ftr-299	59	31	been	be	AUX
ftr-299	59	32	established	establish	VERB
ftr-299	59	33	.	.	PUNCT
ftr-299	60	1	furthermore	furthermore	ADV
ftr-299	60	2	,	,	PUNCT
ftr-299	60	3	the	the	DET
ftr-299	60	4	economic	economic	ADJ
ftr-299	60	5	performance	performance	NOUN
ftr-299	60	6	requirement	requirement	NOUN
ftr-299	60	7	of	of	ADP
ftr-299	60	8	§	§	PROPN
ftr-299	60	9	461(h	461(h	PROPN
ftr-299	60	10	)	)	PUNCT
ftr-299	60	11	foreclosed	foreclose	VERB
ftr-299	60	12	certain	certain	ADJ
ftr-299	60	13	deductions	deduction	NOUN
ftr-299	60	14	.	.	PUNCT
ftr-299	61	1	the	the	DET
ftr-299	61	2	taxpayer	taxpayer	NOUN
ftr-299	61	3	conceded	concede	VERB
ftr-299	61	4	that	that	SCONJ
ftr-299	61	5	it	it	PRON
ftr-299	61	6	had	have	AUX
ftr-299	61	7	not	not	PART
ftr-299	61	8	satisfied	satisfy	VERB
ftr-299	61	9	the	the	DET
ftr-299	61	10	3½-month	3½-month	ADJ
ftr-299	61	11	rule	rule	NOUN
ftr-299	61	12	of	of	ADP
ftr-299	61	13	reg	reg	NOUN
ftr-299	61	14	.	.	PUNCT
ftr-299	62	1	§	§	PROPN
ftr-299	62	2	1.461	1.461	NUM
ftr-299	62	3	-	-	SYM
ftr-299	62	4	4(d)(6)(ii	4(d)(6)(ii	NUM
ftr-299	62	5	)	)	PUNCT
ftr-299	62	6	for	for	ADP
ftr-299	62	7	any	any	PRON
ftr-299	62	8	of	of	ADP
ftr-299	62	9	the	the	DET
ftr-299	62	10	deductions	deduction	NOUN
ftr-299	62	11	in	in	ADP
ftr-299	62	12	issue	issue	NOUN
ftr-299	62	13	.	.	PUNCT
ftr-299	63	1	turning	turn	VERB
ftr-299	63	2	to	to	ADP
ftr-299	63	3	the	the	DET
ftr-299	63	4	recurring	recur	VERB
ftr-299	63	5	item	item	NOUN
ftr-299	63	6	exception	exception	NOUN
ftr-299	63	7	in	in	ADP
ftr-299	63	8	§	§	PROPN
ftr-299	63	9	461(h)(3	461(h)(3	NOUN
ftr-299	63	10	)	)	PUNCT
ftr-299	63	11	,	,	PUNCT
ftr-299	63	12	the	the	DET
ftr-299	63	13	irs	irs	PROPN
ftr-299	63	14	argued	argue	VERB
ftr-299	63	15	that	that	SCONJ
ftr-299	63	16	the	the	DET
ftr-299	63	17	taxpayer	taxpayer	NOUN
ftr-299	63	18	failed	fail	VERB
ftr-299	63	19	to	to	PART
ftr-299	63	20	satisfy	satisfy	VERB
ftr-299	63	21	the	the	DET
ftr-299	63	22	economic	economic	ADJ
ftr-299	63	23	performance	performance	NOUN
ftr-299	63	24	requirement	requirement	NOUN
ftr-299	63	25	and	and	CCONJ
ftr-299	63	26	the	the	DET
ftr-299	63	27	materiality	materiality	NOUN
ftr-299	63	28	or	or	CCONJ
ftr-299	63	29	matching	matching	NOUN
ftr-299	63	30	requirement	requirement	NOUN
ftr-299	63	31	of	of	ADP
ftr-299	63	32	the	the	DET
ftr-299	63	33	recurring	recur	VERB
ftr-299	63	34	item	item	NOUN
ftr-299	63	35	exception	exception	NOUN
ftr-299	63	36	for	for	ADP
ftr-299	63	37	all	all	PRON
ftr-299	63	38	of	of	ADP
ftr-299	63	39	the	the	DET
ftr-299	63	40	disputed	dispute	VERB
ftr-299	63	41	deductions	deduction	NOUN
ftr-299	63	42	.	.	PUNCT
ftr-299	64	1	the	the	DET
ftr-299	64	2	taxpayer	taxpayer	NOUN
ftr-299	64	3	’s	’s	PART
ftr-299	64	4	position	position	NOUN
ftr-299	64	5	was	be	AUX
ftr-299	64	6	that	that	DET
ftr-299	64	7	economic	economic	ADJ
ftr-299	64	8	performance	performance	NOUN
ftr-299	64	9	with	with	ADP
ftr-299	64	10	respect	respect	NOUN
ftr-299	64	11	to	to	ADP
ftr-299	64	12	each	each	DET
ftr-299	64	13	expense	expense	NOUN
ftr-299	64	14	item	item	NOUN
ftr-299	64	15	occurred	occur	VERB
ftr-299	64	16	within	within	ADP
ftr-299	64	17	8½	8½	NUM
ftr-299	64	18	months	month	NOUN
ftr-299	64	19	after	after	ADP
ftr-299	64	20	the	the	DET
ftr-299	64	21	close	close	NOUN
ftr-299	64	22	of	of	ADP
ftr-299	64	23	its	its	PRON
ftr-299	64	24	taxable	taxable	ADJ
ftr-299	64	25	year	year	NOUN
ftr-299	64	26	,	,	PUNCT
ftr-299	64	27	as	as	SCONJ
ftr-299	64	28	required	require	VERB
ftr-299	64	29	by	by	ADP
ftr-299	64	30	§	§	PROPN
ftr-299	64	31	461(h)(3)(a)(ii)(ii	461(h)(3)(a)(ii)(ii	PROPN
ftr-299	64	32	)	)	PUNCT
ftr-299	64	33	,	,	PUNCT
ftr-299	64	34	and	and	CCONJ
ftr-299	64	35	that	that	SCONJ
ftr-299	64	36	each	each	DET
ftr-299	64	37	expense	expense	NOUN
ftr-299	64	38	item	item	NOUN
ftr-299	64	39	was	be	AUX
ftr-299	64	40	not	not	PART
ftr-299	64	41	material	material	NOUN
ftr-299	64	42	within	within	ADP
ftr-299	64	43	the	the	DET
ftr-299	64	44	meaning	meaning	NOUN
ftr-299	64	45	of	of	ADP
ftr-299	64	46	§	§	PROPN
ftr-299	64	47	461(h)(3)(a)(iv)(i	461(h)(3)(a)(iv)(i	NUM
ftr-299	64	48	)	)	PUNCT
ftr-299	64	49	.	.	PUNCT
ftr-299	65	1	(	(	PUNCT
ftr-299	65	2	the	the	DET
ftr-299	65	3	taxpayer	taxpayer	NOUN
ftr-299	65	4	conceded	concede	VERB
ftr-299	65	5	that	that	SCONJ
ftr-299	65	6	,	,	PUNCT
ftr-299	65	7	with	with	ADP
ftr-299	65	8	one	one	NUM
ftr-299	65	9	exception	exception	NOUN
ftr-299	65	10	,	,	PUNCT
ftr-299	65	11	it	it	PRON
ftr-299	65	12	had	have	AUX
ftr-299	65	13	not	not	PART
ftr-299	65	14	satisfied	satisfy	VERB
ftr-299	65	15	the	the	DET
ftr-299	65	16	matching	matching	NOUN
ftr-299	65	17	requirement	requirement	NOUN
ftr-299	65	18	for	for	ADP
ftr-299	65	19	any	any	PRON
ftr-299	65	20	of	of	ADP
ftr-299	65	21	the	the	DET
ftr-299	65	22	disputed	dispute	VERB
ftr-299	65	23	deductions	deduction	NOUN
ftr-299	65	24	.	.	PUNCT
ftr-299	65	25	)	)	PUNCT
ftr-299	66	1	section	section	NOUN
ftr-299	66	2	461(h)(3)(b	461(h)(3)(b	PROPN
ftr-299	66	3	)	)	PUNCT
ftr-299	66	4	provides	provide	VERB
ftr-299	66	5	that	that	SCONJ
ftr-299	66	6	the	the	DET
ftr-299	66	7	treatment	treatment	NOUN
ftr-299	66	8	of	of	ADP
ftr-299	66	9	an	an	DET
ftr-299	66	10	item	item	NOUN
ftr-299	66	11	on	on	ADP
ftr-299	66	12	financial	financial	ADJ
ftr-299	66	13	statements	statement	NOUN
ftr-299	66	14	should	should	AUX
ftr-299	66	15	be	be	AUX
ftr-299	66	16	taken	take	VERB
ftr-299	66	17	into	into	ADP
ftr-299	66	18	account	account	NOUN
ftr-299	66	19	in	in	ADP
ftr-299	66	20	determining	determine	VERB
ftr-299	66	21	if	if	SCONJ
ftr-299	66	22	an	an	DET
ftr-299	66	23	item	item	NOUN
ftr-299	66	24	is	be	AUX
ftr-299	66	25	“	"	PUNCT
ftr-299	66	26	material	material	NOUN
ftr-299	66	27	.	.	PUNCT
ftr-299	66	28	”	"	PUNCT
ftr-299	67	1	an	an	DET
ftr-299	67	2	example	example	NOUN
ftr-299	67	3	in	in	ADP
ftr-299	67	4	the	the	DET
ftr-299	67	5	conference	conference	NOUN
ftr-299	67	6	report	report	NOUN
ftr-299	67	7	,	,	PUNCT
ftr-299	67	8	h.r	h.r	PROPN
ftr-299	67	9	.	.	PROPN
ftr-299	67	10	conf	conf	PROPN
ftr-299	67	11	.	.	PUNCT
ftr-299	68	1	rept	rept	NOUN
ftr-299	68	2	.	.	PUNCT
ftr-299	69	1	no	no	INTJ
ftr-299	69	2	.	.	NOUN
ftr-299	70	1	98	98	NUM
ftr-299	70	2	-	-	SYM
ftr-299	70	3	861	861	NUM
ftr-299	70	4	,	,	PUNCT
ftr-299	70	5	at	at	ADP
ftr-299	70	6	874	874	NUM
ftr-299	70	7	(	(	PUNCT
ftr-299	70	8	1984	1984	NUM
ftr-299	70	9	)	)	PUNCT
ftr-299	70	10	,	,	PUNCT
ftr-299	70	11	1984	1984	NUM
ftr-299	70	12	-	-	SYM
ftr-299	70	13	3	3	NUM
ftr-299	70	14	c.b	c.b	PROPN
ftr-299	70	15	.	.	PUNCT
ftr-299	71	1	(	(	PUNCT
ftr-299	71	2	vol	vol	NOUN
ftr-299	71	3	.	.	NOUN
ftr-299	71	4	2	2	NUM
ftr-299	71	5	)	)	PUNCT
ftr-299	71	6	1	1	NUM
ftr-299	71	7	,	,	PUNCT
ftr-299	71	8	128	128	NUM
ftr-299	71	9	,	,	PUNCT
ftr-299	71	10	explains	explain	VERB
ftr-299	71	11	that	that	SCONJ
ftr-299	71	12	if	if	SCONJ
ftr-299	71	13	a	a	DET
ftr-299	71	14	calendar	calendar	NOUN
ftr-299	71	15	-	-	PUNCT
ftr-299	71	16	year	year	NOUN
ftr-299	71	17	taxpayer	taxpayer	NOUN
ftr-299	71	18	enters	enter	VERB
ftr-299	71	19	into	into	ADP
ftr-299	71	20	a	a	DET
ftr-299	71	21	one	one	NUM
ftr-299	71	22	-	-	PUNCT
ftr-299	71	23	year	year	NOUN
ftr-299	71	24	maintenance	maintenance	NOUN
ftr-299	71	25	contract	contract	NOUN
ftr-299	71	26	on	on	ADP
ftr-299	71	27	july	july	PROPN
ftr-299	71	28	1	1	NUM
ftr-299	71	29	,	,	PUNCT
ftr-299	71	30	1985	1985	NUM
ftr-299	71	31	,	,	PUNCT
ftr-299	71	32	and	and	CCONJ
ftr-299	71	33	the	the	DET
ftr-299	71	34	amount	amount	NOUN
ftr-299	71	35	of	of	ADP
ftr-299	71	36	the	the	DET
ftr-299	71	37	expense	expense	NOUN
ftr-299	71	38	is	be	AUX
ftr-299	71	39	prorated	prorate	VERB
ftr-299	71	40	between	between	ADP
ftr-299	71	41	1985	1985	NUM
ftr-299	71	42	and	and	CCONJ
ftr-299	71	43	1986	1986	NUM
ftr-299	71	44	for	for	ADP
ftr-299	71	45	financial	financial	ADJ
ftr-299	71	46	statement	statement	NOUN
ftr-299	71	47	purposes	purpose	NOUN
ftr-299	71	48	,	,	PUNCT
ftr-299	71	49	it	it	PRON
ftr-299	71	50	also	also	ADV
ftr-299	71	51	should	should	AUX
ftr-299	71	52	be	be	AUX
ftr-299	71	53	prorated	prorate	VERB
ftr-299	71	54	for	for	ADP
ftr-299	71	55	tax	tax	NOUN
ftr-299	71	56	purposes	purpose	NOUN
ftr-299	71	57	.	.	PUNCT
ftr-299	72	1	but	but	CCONJ
ftr-299	72	2	if	if	SCONJ
ftr-299	72	3	the	the	DET
ftr-299	72	4	full	full	ADJ
ftr-299	72	5	amount	amount	NOUN
ftr-299	72	6	is	be	AUX
ftr-299	72	7	deducted	deduct	VERB
ftr-299	72	8	in	in	ADP
ftr-299	72	9	1985	1985	NUM
ftr-299	72	10	for	for	ADP
ftr-299	72	11	financial	financial	ADJ
ftr-299	72	12	statement	statement	NOUN
ftr-299	72	13	purposes	purpose	NOUN
ftr-299	72	14	because	because	SCONJ
ftr-299	72	15	it	it	PRON
ftr-299	72	16	is	be	AUX
ftr-299	72	17	not	not	PART
ftr-299	72	18	material	material	ADJ
ftr-299	72	19	under	under	ADP
ftr-299	72	20	generally	generally	ADV
ftr-299	72	21	accepted	accept	VERB
ftr-299	72	22	accounting	accounting	NOUN
ftr-299	72	23	principles	principle	NOUN
ftr-299	72	24	,	,	PUNCT
ftr-299	72	25	it	it	PRON
ftr-299	72	26	may	may	AUX
ftr-299	72	27	(	(	PUNCT
ftr-299	72	28	or	or	CCONJ
ftr-299	72	29	may	may	AUX
ftr-299	72	30	not	not	PART
ftr-299	72	31	)	)	PUNCT
ftr-299	72	32	be	be	AUX
ftr-299	72	33	considered	consider	VERB
ftr-299	72	34	an	an	DET
ftr-299	72	35	immaterial	immaterial	ADJ
ftr-299	72	36	item	item	NOUN
ftr-299	72	37	for	for	ADP
ftr-299	72	38	purposes	purpose	NOUN
ftr-299	72	39	of	of	ADP
ftr-299	72	40	the	the	DET
ftr-299	72	41	exception	exception	NOUN
ftr-299	72	42	.	.	PUNCT
ftr-299	73	1	drawing	draw	VERB
ftr-299	73	2	on	on	ADP
ftr-299	73	3	this	this	DET
ftr-299	73	4	example	example	NOUN
ftr-299	73	5	,	,	PUNCT
ftr-299	73	6	judge	judge	NOUN
ftr-299	73	7	marvel	marvel	PROPN
ftr-299	73	8	concluded	conclude	VERB
ftr-299	73	9	that	that	SCONJ
ftr-299	73	10	the	the	DET
ftr-299	73	11	liabilities	liability	NOUN
ftr-299	73	12	giving	give	VERB
ftr-299	73	13	rise	rise	NOUN
ftr-299	73	14	to	to	ADP
ftr-299	73	15	the	the	DET
ftr-299	73	16	disputed	dispute	VERB
ftr-299	73	17	deductions	deduction	NOUN
ftr-299	73	18	were	be	AUX
ftr-299	73	19	“	"	PUNCT
ftr-299	73	20	material	material	NOUN
ftr-299	73	21	”	"	PUNCT
ftr-299	73	22	because	because	SCONJ
ftr-299	73	23	the	the	DET
ftr-299	73	24	taxpayer	taxpayer	NOUN
ftr-299	73	25	prorated	prorate	VERB
ftr-299	73	26	the	the	DET
ftr-299	73	27	liabilities	liability	NOUN
ftr-299	73	28	between	between	ADP
ftr-299	73	29	two	two	NUM
ftr-299	73	30	years	year	NOUN
ftr-299	73	31	on	on	ADP
ftr-299	73	32	its	its	PRON
ftr-299	73	33	financial	financial	ADJ
ftr-299	73	34	statements	statement	NOUN
ftr-299	73	35	and	and	CCONJ
ftr-299	73	36	took	take	VERB
ftr-299	73	37	an	an	DET
ftr-299	73	38	inconsistent	inconsistent	ADJ
ftr-299	73	39	position	position	NOUN
ftr-299	73	40	with	with	ADP
ftr-299	73	41	respect	respect	NOUN
ftr-299	73	42	to	to	ADP
ftr-299	73	43	the	the	DET
ftr-299	73	44	liabilities	liability	NOUN
ftr-299	73	45	for	for	ADP
ftr-299	73	46	financial	financial	ADJ
ftr-299	73	47	statement	statement	NOUN
ftr-299	73	48	and	and	CCONJ
ftr-299	73	49	tax	tax	NOUN
ftr-299	73	50	reporting	reporting	NOUN
ftr-299	73	51	purposes	purpose	NOUN
ftr-299	73	52	.	.	PUNCT
ftr-299	74	1	furthermore	furthermore	ADV
ftr-299	74	2	,	,	PUNCT
ftr-299	74	3	even	even	ADV
ftr-299	74	4	if	if	SCONJ
ftr-299	74	5	the	the	DET
ftr-299	74	6	amount	amount	NOUN
ftr-299	74	7	of	of	ADP
ftr-299	74	8	the	the	DET
ftr-299	74	9	liabilities	liability	NOUN
ftr-299	74	10	was	be	AUX
ftr-299	74	11	immaterial	immaterial	ADJ
ftr-299	74	12	for	for	ADP
ftr-299	74	13	financial	financial	ADJ
ftr-299	74	14	statement	statement	NOUN
ftr-299	74	15	purposes	purpose	NOUN
ftr-299	74	16	,	,	PUNCT
ftr-299	74	17	under	under	ADP
ftr-299	74	18	reg	reg	NOUN
ftr-299	74	19	.	.	PUNCT
ftr-299	75	1	§	§	PROPN
ftr-299	75	2	1.461	1.461	NUM
ftr-299	75	3	-	-	SYM
ftr-299	75	4	5(b)(4)(iii	5(b)(4)(iii	NUM
ftr-299	75	5	)	)	PUNCT
ftr-299	75	6	“	"	PUNCT
ftr-299	75	7	[	[	X
ftr-299	75	8	a	a	X
ftr-299	75	9	]	]	X
ftr-299	75	10	liability	liability	NOUN
ftr-299	75	11	that	that	PRON
ftr-299	75	12	is	be	AUX
ftr-299	75	13	immaterial	immaterial	ADJ
ftr-299	75	14	for	for	SCONJ
ftr-299	75	15	financial	financial	ADJ
ftr-299	75	16	statement	statement	NOUN
ftr-299	75	17	purposes	purpose	NOUN
ftr-299	75	18	under	under	ADP
ftr-299	75	19	generally	generally	ADV
ftr-299	75	20	accepted	accept	VERB
ftr-299	75	21	accounting	accounting	NOUN
ftr-299	75	22	principles	principle	NOUN
ftr-299	75	23	may	may	AUX
ftr-299	75	24	be	be	AUX
ftr-299	75	25	material	material	NOUN
ftr-299	75	26	”	"	PUNCT
ftr-299	75	27	for	for	ADP
ftr-299	75	28	purposes	purpose	NOUN
ftr-299	75	29	of	of	ADP
ftr-299	75	30	the	the	DET
ftr-299	75	31	recurring	recur	VERB
ftr-299	75	32	item	item	NOUN
ftr-299	75	33	exception	exception	NOUN
ftr-299	75	34	.	.	PUNCT
ftr-299	76	1	“	"	PUNCT
ftr-299	76	2	the	the	DET
ftr-299	76	3	disputed	dispute	VERB
ftr-299	76	4	items	item	NOUN
ftr-299	76	5	resulted	result	VERB
ftr-299	76	6	from	from	ADP
ftr-299	76	7	a	a	DET
ftr-299	76	8	change	change	NOUN
ftr-299	76	9	of	of	ADP
ftr-299	76	10	accounting	accounting	NOUN
ftr-299	76	11	method	method	NOUN
ftr-299	76	12	,	,	PUNCT
ftr-299	76	13	which	which	PRON
ftr-299	76	14	was	be	AUX
ftr-299	76	15	disclosed	disclose	VERB
ftr-299	76	16	on	on	ADP
ftr-299	76	17	petitioner	petitioner	NOUN
ftr-299	76	18	’s	’s	PART
ftr-299	76	19	financial	financial	ADJ
ftr-299	76	20	statement	statement	NOUN
ftr-299	76	21	,	,	PUNCT
ftr-299	76	22	and	and	CCONJ
ftr-299	76	23	the	the	DET
ftr-299	76	24	disputed	dispute	VERB
ftr-299	76	25	items	item	NOUN
ftr-299	76	26	were	be	AUX
ftr-299	76	27	treated	treat	VERB
ftr-299	76	28	inconsistently	inconsistently	ADV
ftr-299	76	29	for	for	ADP
ftr-299	76	30	financial	financial	ADJ
ftr-299	76	31	accounting	accounting	NOUN
ftr-299	76	32	and	and	CCONJ
ftr-299	76	33	tax	tax	NOUN
ftr-299	76	34	reporting	reporting	NOUN
ftr-299	76	35	purposes	purpose	NOUN
ftr-299	76	36	.	.	PUNCT
ftr-299	77	1	in	in	ADP
ftr-299	77	2	addition	addition	NOUN
ftr-299	77	3	,	,	PUNCT
ftr-299	77	4	the	the	DET
ftr-299	77	5	liabilities	liability	NOUN
ftr-299	77	6	giving	give	VERB
ftr-299	77	7	rise	rise	NOUN
ftr-299	77	8	to	to	ADP
ftr-299	77	9	the	the	DET
ftr-299	77	10	deductions	deduction	NOUN
ftr-299	77	11	were	be	AUX
ftr-299	77	12	accrued	accrue	VERB
ftr-299	77	13	over	over	ADP
ftr-299	77	14	more	more	ADJ
ftr-299	77	15	than	than	ADP
ftr-299	77	16	one	one	NUM
ftr-299	77	17	taxable	taxable	ADJ
ftr-299	77	18	year	year	NOUN
ftr-299	77	19	.	.	PUNCT
ftr-299	78	1	under	under	ADP
ftr-299	78	2	these	these	DET
ftr-299	78	3	circumstances	circumstance	NOUN
ftr-299	78	4	,	,	PUNCT
ftr-299	78	5	the	the	DET
ftr-299	78	6	liabilities	liability	NOUN
ftr-299	78	7	generating	generate	VERB
ftr-299	78	8	the	the	DET
ftr-299	78	9	accelerated	accelerated	ADJ
ftr-299	78	10	deductions	deduction	NOUN
ftr-299	78	11	were	be	AUX
ftr-299	78	12	material	material	ADJ
ftr-299	78	13	for	for	ADP
ftr-299	78	14	tax	tax	NOUN
ftr-299	78	15	purposes	purpose	NOUN
ftr-299	78	16	.	.	PUNCT
ftr-299	78	17	”	"	PUNCT
ftr-299	79	1	2	2	NUM
ftr-299	79	2	.	.	PUNCT
ftr-299	79	3	the	the	DET
ftr-299	79	4	irs	irs	PROPN
ftr-299	79	5	continues	continue	VERB
ftr-299	79	6	successfully	successfully	ADV
ftr-299	79	7	to	to	PART
ftr-299	79	8	flex	flex	VERB
ftr-299	79	9	the	the	DET
ftr-299	79	10	awesome	awesome	ADJ
ftr-299	79	11	power	power	NOUN
ftr-299	79	12	of	of	ADP
ftr-299	79	13	§	§	PROPN
ftr-299	79	14	461(h	461(h	PROPN
ftr-299	79	15	)	)	PUNCT
ftr-299	79	16	.	.	PUNCT
ftr-299	80	1	suriel	suriel	PROPN
ftr-299	80	2	v.	v.	PROPN
ftr-299	80	3	commissioner	commissioner	PROPN
ftr-299	80	4	,	,	PUNCT
ftr-299	80	5	141	141	NUM
ftr-299	80	6	t.c	t.c	NOUN
ftr-299	80	7	.	.	PUNCT
ftr-299	81	1	no	no	INTJ
ftr-299	81	2	.	.	NOUN
ftr-299	82	1	16	16	NUM
ftr-299	82	2	(	(	PUNCT
ftr-299	82	3	12/4/13	12/4/13	NUM
ftr-299	82	4	)	)	PUNCT
ftr-299	82	5	.	.	PUNCT
ftr-299	83	1	the	the	DET
ftr-299	83	2	taxpayer	taxpayer	NOUN
ftr-299	83	3	was	be	AUX
ftr-299	83	4	the	the	DET
ftr-299	83	5	sole	sole	ADJ
ftr-299	83	6	shareholder	shareholder	NOUN
ftr-299	83	7	of	of	ADP
ftr-299	83	8	an	an	DET
ftr-299	83	9	accrual	accrual	ADJ
ftr-299	83	10	method	method	NOUN
ftr-299	83	11	s	s	PART
ftr-299	83	12	238	238	NUM
ftr-299	83	13	florida	florida	PROPN
ftr-299	83	14	tax	tax	NOUN
ftr-299	83	15	review	review	NOUN
ftr-299	84	1	[	[	X
ftr-299	84	2	vol	vol	NOUN
ftr-299	84	3	.	.	PUNCT
ftr-299	85	1	15:5	15:5	NUM
ftr-299	85	2	corporation	corporation	NOUN
ftr-299	85	3	that	that	PRON
ftr-299	85	4	was	be	AUX
ftr-299	85	5	a	a	DET
ftr-299	85	6	cigarette	cigarette	NOUN
ftr-299	85	7	importer	importer	NOUN
ftr-299	85	8	.	.	PUNCT
ftr-299	86	1	the	the	DET
ftr-299	86	2	corporation	corporation	NOUN
ftr-299	86	3	settled	settle	VERB
ftr-299	86	4	tobacco	tobacco	NOUN
ftr-299	86	5	related	relate	VERB
ftr-299	86	6	claims	claim	NOUN
ftr-299	86	7	with	with	ADP
ftr-299	86	8	46	46	NUM
ftr-299	86	9	states	state	NOUN
ftr-299	86	10	,	,	PUNCT
ftr-299	86	11	the	the	DET
ftr-299	86	12	district	district	NOUN
ftr-299	86	13	of	of	ADP
ftr-299	86	14	columbia	columbia	PROPN
ftr-299	86	15	,	,	PUNCT
ftr-299	86	16	the	the	DET
ftr-299	86	17	commonwealth	commonwealth	NOUN
ftr-299	86	18	of	of	ADP
ftr-299	86	19	puerto	puerto	PROPN
ftr-299	86	20	rico	rico	PROPN
ftr-299	86	21	,	,	PUNCT
ftr-299	86	22	and	and	CCONJ
ftr-299	86	23	4	4	NUM
ftr-299	86	24	u.s	u.s	PROPN
ftr-299	86	25	.	.	PROPN
ftr-299	86	26	territories	territory	NOUN
ftr-299	86	27	by	by	ADP
ftr-299	86	28	entering	enter	VERB
ftr-299	86	29	into	into	ADP
ftr-299	86	30	the	the	DET
ftr-299	86	31	tobacco	tobacco	NOUN
ftr-299	86	32	master	master	NOUN
ftr-299	86	33	settlement	settlement	NOUN
ftr-299	86	34	agreement	agreement	NOUN
ftr-299	86	35	(	(	PUNCT
ftr-299	86	36	msa	msa	PROPN
ftr-299	86	37	)	)	PUNCT
ftr-299	86	38	.	.	PUNCT
ftr-299	87	1	it	it	PRON
ftr-299	87	2	agreed	agree	VERB
ftr-299	87	3	to	to	PART
ftr-299	87	4	pay	pay	VERB
ftr-299	87	5	$	$	SYM
ftr-299	87	6	242,314,534	242,314,534	NUM
ftr-299	87	7	in	in	ADP
ftr-299	87	8	12	12	NUM
ftr-299	87	9	annual	annual	ADJ
ftr-299	87	10	instalments	instalment	NOUN
ftr-299	87	11	from	from	ADP
ftr-299	87	12	2005	2005	NUM
ftr-299	87	13	through	through	ADP
ftr-299	87	14	2016	2016	NUM
ftr-299	87	15	.	.	PUNCT
ftr-299	88	1	even	even	ADV
ftr-299	88	2	though	though	SCONJ
ftr-299	88	3	none	none	NOUN
ftr-299	88	4	of	of	ADP
ftr-299	88	5	the	the	DET
ftr-299	88	6	amount	amount	NOUN
ftr-299	88	7	was	be	AUX
ftr-299	88	8	paid	pay	VERB
ftr-299	88	9	,	,	PUNCT
ftr-299	88	10	the	the	DET
ftr-299	88	11	corporation	corporation	NOUN
ftr-299	88	12	took	take	VERB
ftr-299	88	13	the	the	DET
ftr-299	88	14	entire	entire	ADJ
ftr-299	88	15	amount	amount	NOUN
ftr-299	88	16	into	into	ADP
ftr-299	88	17	account	account	NOUN
ftr-299	88	18	in	in	ADP
ftr-299	88	19	computing	compute	VERB
ftr-299	88	20	the	the	DET
ftr-299	88	21	cost	cost	NOUN
ftr-299	88	22	of	of	ADP
ftr-299	88	23	goods	good	NOUN
ftr-299	88	24	sold	sell	VERB
ftr-299	88	25	.	.	PUNCT
ftr-299	89	1	it	it	PRON
ftr-299	89	2	also	also	ADV
ftr-299	89	3	deducted	deduct	VERB
ftr-299	89	4	$	$	SYM
ftr-299	89	5	4,661,190	4,661,190	NUM
ftr-299	89	6	as	as	ADP
ftr-299	89	7	interest	interest	NOUN
ftr-299	89	8	owed	owe	VERB
ftr-299	89	9	on	on	ADP
ftr-299	89	10	its	its	PRON
ftr-299	89	11	obligation	obligation	NOUN
ftr-299	89	12	;	;	PUNCT
ftr-299	89	13	none	none	NOUN
ftr-299	89	14	of	of	ADP
ftr-299	89	15	the	the	DET
ftr-299	89	16	interest	interest	NOUN
ftr-299	89	17	was	be	AUX
ftr-299	89	18	paid	pay	VERB
ftr-299	89	19	.	.	PUNCT
ftr-299	90	1	the	the	DET
ftr-299	90	2	irs	irs	PROPN
ftr-299	90	3	disallowed	disallow	VERB
ftr-299	90	4	the	the	DET
ftr-299	90	5	$	$	SYM
ftr-299	90	6	242,314,534	242,314,534	NUM
ftr-299	90	7	deduction	deduction	NOUN
ftr-299	90	8	on	on	ADP
ftr-299	90	9	the	the	DET
ftr-299	90	10	grounds	ground	NOUN
ftr-299	90	11	that	that	SCONJ
ftr-299	90	12	economic	economic	ADJ
ftr-299	90	13	performance	performance	NOUN
ftr-299	90	14	had	have	AUX
ftr-299	90	15	not	not	PART
ftr-299	90	16	yet	yet	ADV
ftr-299	90	17	occurred	occur	VERB
ftr-299	90	18	.	.	PUNCT
ftr-299	91	1	the	the	DET
ftr-299	91	2	irs	irs	PROPN
ftr-299	91	3	’s	’s	PART
ftr-299	91	4	position	position	NOUN
ftr-299	91	5	was	be	AUX
ftr-299	91	6	that	that	SCONJ
ftr-299	91	7	because	because	SCONJ
ftr-299	91	8	the	the	DET
ftr-299	91	9	payments	payment	NOUN
ftr-299	91	10	were	be	AUX
ftr-299	91	11	to	to	ADP
ftr-299	91	12	a	a	DET
ftr-299	91	13	qualified	qualified	ADJ
ftr-299	91	14	settlement	settlement	NOUN
ftr-299	91	15	fund	fund	NOUN
ftr-299	91	16	(	(	PUNCT
ftr-299	91	17	qsf	qsf	PROPN
ftr-299	91	18	)	)	PUNCT
ftr-299	91	19	,	,	PUNCT
ftr-299	91	20	based	base	VERB
ftr-299	91	21	on	on	ADP
ftr-299	91	22	§	§	PROPN
ftr-299	91	23	468b(a	468b(a	NUM
ftr-299	91	24	)	)	PUNCT
ftr-299	91	25	economic	economic	ADJ
ftr-299	91	26	performance	performance	NOUN
ftr-299	91	27	therefore	therefore	ADV
ftr-299	91	28	did	do	AUX
ftr-299	91	29	not	not	PART
ftr-299	91	30	occur	occur	VERB
ftr-299	91	31	until	until	SCONJ
ftr-299	91	32	the	the	DET
ftr-299	91	33	payments	payment	NOUN
ftr-299	91	34	were	be	AUX
ftr-299	91	35	made	make	VERB
ftr-299	91	36	.	.	PUNCT
ftr-299	92	1	(	(	PUNCT
ftr-299	92	2	section	section	NOUN
ftr-299	92	3	468b(a	468b(a	NUM
ftr-299	92	4	)	)	PUNCT
ftr-299	92	5	specifically	specifically	ADV
ftr-299	92	6	provides	provide	VERB
ftr-299	92	7	:	:	PUNCT
ftr-299	92	8	“	"	PUNCT
ftr-299	92	9	for	for	ADP
ftr-299	92	10	purposes	purpose	NOUN
ftr-299	92	11	of	of	ADP
ftr-299	92	12	section	section	NOUN
ftr-299	92	13	461(h	461(h	PROPN
ftr-299	92	14	)	)	PUNCT
ftr-299	92	15	,	,	PUNCT
ftr-299	92	16	economic	economic	ADJ
ftr-299	92	17	performance	performance	NOUN
ftr-299	92	18	shall	shall	AUX
ftr-299	92	19	be	be	AUX
ftr-299	92	20	deemed	deem	VERB
ftr-299	92	21	to	to	PART
ftr-299	92	22	occur	occur	VERB
ftr-299	92	23	as	as	SCONJ
ftr-299	92	24	qualified	qualified	ADJ
ftr-299	92	25	payments	payment	NOUN
ftr-299	92	26	are	be	AUX
ftr-299	92	27	made	make	VERB
ftr-299	92	28	by	by	ADP
ftr-299	92	29	the	the	DET
ftr-299	92	30	taxpayer	taxpayer	NOUN
ftr-299	92	31	to	to	ADP
ftr-299	92	32	a	a	DET
ftr-299	92	33	designated	designate	VERB
ftr-299	92	34	settlement	settlement	NOUN
ftr-299	92	35	fund	fund	NOUN
ftr-299	92	36	.	.	PUNCT
ftr-299	92	37	”	"	PUNCT
ftr-299	93	1	see	see	VERB
ftr-299	93	2	also	also	ADV
ftr-299	93	3	reg	reg	VERB
ftr-299	93	4	.	.	PUNCT
ftr-299	94	1	§	§	PROPN
ftr-299	94	2	1.468b-3(c)(1	1.468b-3(c)(1	NUM
ftr-299	94	3	)	)	PUNCT
ftr-299	94	4	.	.	PUNCT
ftr-299	94	5	)	)	PUNCT
ftr-299	95	1	the	the	DET
ftr-299	95	2	taxpayer	taxpayer	NOUN
ftr-299	95	3	argued	argue	VERB
ftr-299	95	4	that	that	SCONJ
ftr-299	95	5	the	the	DET
ftr-299	95	6	obligation	obligation	NOUN
ftr-299	95	7	arose	arise	VERB
ftr-299	95	8	from	from	ADP
ftr-299	95	9	the	the	DET
ftr-299	95	10	provision	provision	NOUN
ftr-299	95	11	of	of	ADP
ftr-299	95	12	cigarettes	cigarette	NOUN
ftr-299	95	13	to	to	ADP
ftr-299	95	14	the	the	DET
ftr-299	95	15	taxpayer	taxpayer	NOUN
ftr-299	95	16	by	by	ADP
ftr-299	95	17	the	the	DET
ftr-299	95	18	manufacturer	manufacturer	NOUN
ftr-299	95	19	and	and	CCONJ
ftr-299	95	20	that	that	SCONJ
ftr-299	95	21	pursuant	pursuant	VERB
ftr-299	95	22	to	to	ADP
ftr-299	95	23	§	§	PROPN
ftr-299	95	24	461(h)(2)(a)(ii	461(h)(2)(a)(ii	ADJ
ftr-299	95	25	)	)	PUNCT
ftr-299	95	26	economic	economic	ADJ
ftr-299	95	27	performance	performance	NOUN
ftr-299	95	28	therefore	therefore	ADV
ftr-299	95	29	occurred	occur	VERB
ftr-299	95	30	as	as	SCONJ
ftr-299	95	31	the	the	DET
ftr-299	95	32	manufacturer	manufacturer	NOUN
ftr-299	95	33	provided	provide	VERB
ftr-299	95	34	the	the	DET
ftr-299	95	35	cigarettes	cigarette	NOUN
ftr-299	95	36	to	to	ADP
ftr-299	95	37	the	the	DET
ftr-299	95	38	taxpayer	taxpayer	NOUN
ftr-299	95	39	.	.	PUNCT
ftr-299	96	1	the	the	DET
ftr-299	96	2	tax	tax	NOUN
ftr-299	96	3	court	court	NOUN
ftr-299	96	4	(	(	PUNCT
ftr-299	96	5	judge	judge	NOUN
ftr-299	96	6	goeke	goeke	ADJ
ftr-299	96	7	)	)	PUNCT
ftr-299	96	8	agreed	agree	VERB
ftr-299	96	9	with	with	ADP
ftr-299	96	10	the	the	DET
ftr-299	96	11	irs	irs	PROPN
ftr-299	96	12	.	.	PUNCT
ftr-299	97	1	as	as	ADV
ftr-299	97	2	far	far	ADV
ftr-299	97	3	as	as	SCONJ
ftr-299	97	4	the	the	DET
ftr-299	97	5	interest	interest	NOUN
ftr-299	97	6	deduction	deduction	NOUN
ftr-299	97	7	was	be	AUX
ftr-299	97	8	concerned	concern	VERB
ftr-299	97	9	,	,	PUNCT
ftr-299	97	10	judge	judge	NOUN
ftr-299	97	11	goeke	goeke	PROPN
ftr-299	97	12	held	hold	VERB
ftr-299	97	13	that	that	SCONJ
ftr-299	97	14	where	where	SCONJ
ftr-299	97	15	the	the	DET
ftr-299	97	16	interest	interest	NOUN
ftr-299	97	17	is	be	AUX
ftr-299	97	18	owed	owe	VERB
ftr-299	97	19	to	to	ADP
ftr-299	97	20	a	a	DET
ftr-299	97	21	qsf	qsf	NOUN
ftr-299	97	22	,	,	PUNCT
ftr-299	97	23	the	the	DET
ftr-299	97	24	more	more	ADV
ftr-299	97	25	specific	specific	ADJ
ftr-299	97	26	timing	timing	NOUN
ftr-299	97	27	rule	rule	NOUN
ftr-299	97	28	in	in	ADP
ftr-299	97	29	§	§	PROPN
ftr-299	97	30	468b(a	468b(a	NUM
ftr-299	97	31	)	)	PUNCT
ftr-299	97	32	took	take	VERB
ftr-299	97	33	precedence	precedence	NOUN
ftr-299	97	34	over	over	ADP
ftr-299	97	35	the	the	DET
ftr-299	97	36	more	more	ADV
ftr-299	97	37	general	general	ADJ
ftr-299	97	38	timing	timing	NOUN
ftr-299	97	39	rules	rule	NOUN
ftr-299	97	40	in	in	ADP
ftr-299	97	41	§	§	PROPN
ftr-299	97	42	§	§	ADJ
ftr-299	97	43	163(a	163(a	PROPN
ftr-299	97	44	)	)	PUNCT
ftr-299	97	45	and	and	CCONJ
ftr-299	97	46	461(a	461(a	NUM
ftr-299	97	47	)	)	PUNCT
ftr-299	97	48	and	and	CCONJ
ftr-299	97	49	disallowed	disallow	VERB
ftr-299	97	50	the	the	DET
ftr-299	97	51	deduction	deduction	NOUN
ftr-299	97	52	.	.	PUNCT
ftr-299	98	1	ii	ii	PROPN
ftr-299	98	2	.	.	PUNCT
ftr-299	98	3	business	business	NOUN
ftr-299	98	4	income	income	NOUN
ftr-299	98	5	and	and	CCONJ
ftr-299	98	6	deductions	deduction	NOUN
ftr-299	98	7	a.	a.	NOUN
ftr-299	98	8	income	income	PROPN
ftr-299	98	9	1	1	NUM
ftr-299	98	10	.	.	PUNCT
ftr-299	99	1	el	el	PROPN
ftr-299	99	2	niño	niño	PROPN
ftr-299	99	3	has	have	AUX
ftr-299	99	4	not	not	PART
ftr-299	99	5	yet	yet	ADV
ftr-299	99	6	won	win	VERB
ftr-299	99	7	a	a	DET
ftr-299	99	8	major	major	NOUN
ftr-299	99	9	,	,	PUNCT
ftr-299	99	10	but	but	CCONJ
ftr-299	99	11	he	he	PRON
ftr-299	99	12	claims	claim	VERB
ftr-299	99	13	a	a	DET
ftr-299	99	14	partial	partial	ADJ
ftr-299	99	15	victory	victory	NOUN
ftr-299	99	16	in	in	ADP
ftr-299	99	17	the	the	DET
ftr-299	99	18	tax	tax	NOUN
ftr-299	99	19	court	court	NOUN
ftr-299	99	20	.	.	PUNCT
ftr-299	100	1	garcia	garcia	PROPN
ftr-299	100	2	v.	v.	PROPN
ftr-299	100	3	commissioner	commissioner	PROPN
ftr-299	100	4	,	,	PUNCT
ftr-299	100	5	140	140	NUM
ftr-299	100	6	t.c	t.c	PROPN
ftr-299	100	7	.	.	PROPN
ftr-299	100	8	141	141	NUM
ftr-299	100	9	(	(	PUNCT
ftr-299	100	10	3/14/13	3/14/13	NUM
ftr-299	100	11	)	)	PUNCT
ftr-299	100	12	.	.	PUNCT
ftr-299	101	1	professional	professional	ADJ
ftr-299	101	2	golfer	golfer	PROPN
ftr-299	101	3	sergio	sergio	PROPN
ftr-299	101	4	garcia	garcia	PROPN
ftr-299	101	5	,	,	PUNCT
ftr-299	101	6	a	a	DET
ftr-299	101	7	resident	resident	NOUN
ftr-299	101	8	of	of	ADP
ftr-299	101	9	switzerland	switzerland	PROPN
ftr-299	101	10	,	,	PUNCT
ftr-299	101	11	derived	derived	ADJ
ftr-299	101	12	income	income	NOUN
ftr-299	101	13	from	from	ADP
ftr-299	101	14	an	an	DET
ftr-299	101	15	endorsement	endorsement	NOUN
ftr-299	101	16	agreement	agreement	NOUN
ftr-299	101	17	with	with	ADP
ftr-299	101	18	taylormade	taylormade	PROPN
ftr-299	101	19	golf	golf	PROPN
ftr-299	101	20	co.	co.	PROPN
ftr-299	102	1	the	the	DET
ftr-299	102	2	agreement	agreement	NOUN
ftr-299	102	3	required	require	VERB
ftr-299	102	4	garcia	garcia	PROPN
ftr-299	102	5	to	to	PART
ftr-299	102	6	“	"	PUNCT
ftr-299	102	7	exclusively	exclusively	ADV
ftr-299	102	8	wear	wear	VERB
ftr-299	102	9	and	and	CCONJ
ftr-299	102	10	use	use	VERB
ftr-299	102	11	golf	golf	NOUN
ftr-299	102	12	products	product	NOUN
ftr-299	102	13	produced	produce	VERB
ftr-299	102	14	by	by	ADP
ftr-299	102	15	taylormade	taylormade	PROPN
ftr-299	102	16	and	and	CCONJ
ftr-299	102	17	associated	associated	ADJ
ftr-299	102	18	brands	brand	NOUN
ftr-299	102	19	(	(	PUNCT
ftr-299	102	20	taylormade	taylormade	NOUN
ftr-299	102	21	products	product	NOUN
ftr-299	102	22	)	)	PUNCT
ftr-299	102	23	,	,	PUNCT
ftr-299	102	24	and	and	CCONJ
ftr-299	102	25	taylormade	taylormade	PROPN
ftr-299	102	26	.	.	PUNCT
ftr-299	102	27	.	.	PUNCT
ftr-299	102	28	.	.	PUNCT
ftr-299	103	1	receive[d	receive[d	PROPN
ftr-299	103	2	]	]	PUNCT
ftr-299	103	3	the	the	DET
ftr-299	103	4	right	right	NOUN
ftr-299	103	5	to	to	PART
ftr-299	103	6	use	use	VERB
ftr-299	103	7	[	[	PUNCT
ftr-299	103	8	garcia	garcia	PROPN
ftr-299	103	9	’s	’s	PART
ftr-299	103	10	]	]	PUNCT
ftr-299	103	11	image	image	NOUN
ftr-299	103	12	,	,	PUNCT
ftr-299	103	13	likeness	likeness	NOUN
ftr-299	103	14	,	,	PUNCT
ftr-299	103	15	signature	signature	NOUN
ftr-299	103	16	,	,	PUNCT
ftr-299	103	17	voice	voice	NOUN
ftr-299	103	18	,	,	PUNCT
ftr-299	103	19	and	and	CCONJ
ftr-299	103	20	any	any	DET
ftr-299	103	21	other	other	ADJ
ftr-299	103	22	symbols	symbol	NOUN
ftr-299	103	23	associated	associate	VERB
ftr-299	103	24	with	with	ADP
ftr-299	103	25	his	his	PRON
ftr-299	103	26	identity	identity	NOUN
ftr-299	103	27	to	to	PART
ftr-299	103	28	promote	promote	VERB
ftr-299	103	29	taylormade	taylormade	NOUN
ftr-299	103	30	products	product	NOUN
ftr-299	103	31	.	.	PUNCT
ftr-299	103	32	”	"	PUNCT
ftr-299	104	1	garcia	garcia	PROPN
ftr-299	104	2	also	also	ADV
ftr-299	104	3	was	be	AUX
ftr-299	104	4	required	require	VERB
ftr-299	104	5	to	to	PART
ftr-299	104	6	make	make	VERB
ftr-299	104	7	a	a	DET
ftr-299	104	8	specified	specified	ADJ
ftr-299	104	9	number	number	NOUN
ftr-299	104	10	of	of	ADP
ftr-299	104	11	personal	personal	ADJ
ftr-299	104	12	appearances	appearance	NOUN
ftr-299	104	13	and	and	CCONJ
ftr-299	104	14	to	to	PART
ftr-299	104	15	play	play	VERB
ftr-299	104	16	in	in	ADP
ftr-299	104	17	a	a	DET
ftr-299	104	18	specified	specified	ADJ
ftr-299	104	19	number	number	NOUN
ftr-299	104	20	of	of	ADP
ftr-299	104	21	tournaments	tournament	NOUN
ftr-299	104	22	each	each	DET
ftr-299	104	23	year	year	NOUN
ftr-299	104	24	.	.	PUNCT
ftr-299	105	1	an	an	DET
ftr-299	105	2	amendment	amendment	NOUN
ftr-299	105	3	to	to	ADP
ftr-299	105	4	the	the	DET
ftr-299	105	5	endorsement	endorsement	NOUN
ftr-299	105	6	agreement	agreement	NOUN
ftr-299	105	7	allocated	allocate	VERB
ftr-299	105	8	85	85	NUM
ftr-299	105	9	percent	percent	NOUN
ftr-299	105	10	of	of	ADP
ftr-299	105	11	garcia	garcia	PROPN
ftr-299	105	12	’s	’s	PART
ftr-299	105	13	compensation	compensation	NOUN
ftr-299	105	14	to	to	ADP
ftr-299	105	15	royalties	royalty	NOUN
ftr-299	105	16	for	for	ADP
ftr-299	105	17	use	use	NOUN
ftr-299	105	18	of	of	ADP
ftr-299	105	19	his	his	PRON
ftr-299	105	20	image	image	NOUN
ftr-299	105	21	rights	right	NOUN
ftr-299	105	22	and	and	CCONJ
ftr-299	105	23	15	15	NUM
ftr-299	105	24	percent	percent	NOUN
ftr-299	105	25	to	to	ADP
ftr-299	105	26	his	his	PRON
ftr-299	105	27	personal	personal	ADJ
ftr-299	105	28	services	service	NOUN
ftr-299	105	29	.	.	PUNCT
ftr-299	106	1	the	the	DET
ftr-299	106	2	government	government	NOUN
ftr-299	106	3	argued	argue	VERB
ftr-299	106	4	that	that	SCONJ
ftr-299	106	5	the	the	DET
ftr-299	106	6	vast	vast	ADJ
ftr-299	106	7	majority	majority	NOUN
ftr-299	106	8	of	of	ADP
ftr-299	106	9	garcia	garcia	PROPN
ftr-299	106	10	’s	’s	PART
ftr-299	106	11	income	income	NOUN
ftr-299	106	12	was	be	AUX
ftr-299	106	13	attributable	attributable	ADJ
ftr-299	106	14	to	to	ADP
ftr-299	106	15	his	his	PRON
ftr-299	106	16	personal	personal	ADJ
ftr-299	106	17	services	service	NOUN
ftr-299	106	18	.	.	PUNCT
ftr-299	107	1	the	the	DET
ftr-299	107	2	tax	tax	NOUN
ftr-299	107	3	court	court	NOUN
ftr-299	107	4	(	(	PUNCT
ftr-299	107	5	judge	judge	NOUN
ftr-299	107	6	goeke	goeke	ADJ
ftr-299	107	7	)	)	PUNCT
ftr-299	107	8	considered	consider	VERB
ftr-299	107	9	expert	expert	ADJ
ftr-299	107	10	reports	report	NOUN
ftr-299	107	11	submitted	submit	VERB
ftr-299	107	12	2014	2014	NUM
ftr-299	107	13	]	]	PUNCT
ftr-299	107	14	recent	recent	ADJ
ftr-299	107	15	developments	development	NOUN
ftr-299	107	16	in	in	ADP
ftr-299	107	17	federal	federal	ADJ
ftr-299	107	18	income	income	NOUN
ftr-299	107	19	taxation	taxation	NOUN
ftr-299	107	20	239	239	NUM
ftr-299	107	21	by	by	ADP
ftr-299	107	22	the	the	DET
ftr-299	107	23	parties	party	NOUN
ftr-299	107	24	and	and	CCONJ
ftr-299	107	25	judicial	judicial	ADJ
ftr-299	107	26	precedent	precedent	NOUN
ftr-299	107	27	,	,	PUNCT
ftr-299	107	28	including	include	VERB
ftr-299	107	29	a	a	DET
ftr-299	107	30	prior	prior	ADJ
ftr-299	107	31	decision	decision	NOUN
ftr-299	107	32	of	of	ADP
ftr-299	107	33	the	the	DET
ftr-299	107	34	tax	tax	NOUN
ftr-299	107	35	court	court	NOUN
ftr-299	107	36	on	on	ADP
ftr-299	107	37	the	the	DET
ftr-299	107	38	same	same	ADJ
ftr-299	107	39	issue	issue	NOUN
ftr-299	107	40	in	in	ADP
ftr-299	107	41	connection	connection	NOUN
ftr-299	107	42	with	with	ADP
ftr-299	107	43	golfer	golfer	PROPN
ftr-299	107	44	retief	retief	PROPN
ftr-299	107	45	goosen	goosen	PROPN
ftr-299	107	46	’s	’s	PART
ftr-299	107	47	endorsement	endorsement	NOUN
ftr-299	107	48	agreement	agreement	NOUN
ftr-299	107	49	with	with	ADP
ftr-299	107	50	taylormade	taylormade	PROPN
ftr-299	107	51	,	,	PUNCT
ftr-299	107	52	goosen	goosen	PROPN
ftr-299	107	53	v.	v.	PROPN
ftr-299	107	54	commissioner	commissioner	PROPN
ftr-299	107	55	,	,	PUNCT
ftr-299	107	56	136	136	NUM
ftr-299	107	57	t.c	t.c	PROPN
ftr-299	107	58	.	.	PROPN
ftr-299	107	59	547	547	NUM
ftr-299	107	60	(	(	PUNCT
ftr-299	107	61	2011	2011	NUM
ftr-299	107	62	)	)	PUNCT
ftr-299	107	63	(	(	PUNCT
ftr-299	107	64	where	where	SCONJ
ftr-299	107	65	judge	judge	NOUN
ftr-299	107	66	kroupa	kroupa	PROPN
ftr-299	107	67	found	find	VERB
ftr-299	107	68	a	a	DET
ftr-299	107	69	50%-50	50%-50	NUM
ftr-299	107	70	%	%	NOUN
ftr-299	107	71	split	split	NOUN
ftr-299	107	72	)	)	PUNCT
ftr-299	107	73	.	.	PUNCT
ftr-299	108	1	the	the	DET
ftr-299	108	2	court	court	NOUN
ftr-299	108	3	concluded	conclude	VERB
ftr-299	108	4	that	that	SCONJ
ftr-299	108	5	65	65	NUM
ftr-299	108	6	percent	percent	NOUN
ftr-299	108	7	of	of	ADP
ftr-299	108	8	garcia	garcia	PROPN
ftr-299	108	9	’s	’s	PART
ftr-299	108	10	compensation	compensation	NOUN
ftr-299	108	11	was	be	AUX
ftr-299	108	12	royalties	royalty	NOUN
ftr-299	108	13	and	and	CCONJ
ftr-299	108	14	35percent	35percent	NUM
ftr-299	108	15	was	be	AUX
ftr-299	108	16	compensation	compensation	NOUN
ftr-299	108	17	for	for	ADP
ftr-299	108	18	personal	personal	ADJ
ftr-299	108	19	services	service	NOUN
ftr-299	108	20	.	.	PUNCT
ftr-299	109	1	the	the	DET
ftr-299	109	2	court	court	NOUN
ftr-299	109	3	also	also	ADV
ftr-299	109	4	held	hold	VERB
ftr-299	109	5	that	that	SCONJ
ftr-299	109	6	garcia	garcia	PROPN
ftr-299	109	7	’s	’s	PART
ftr-299	109	8	royalty	royalty	NOUN
ftr-299	109	9	income	income	NOUN
ftr-299	109	10	was	be	AUX
ftr-299	109	11	not	not	PART
ftr-299	109	12	,	,	PUNCT
ftr-299	109	13	as	as	SCONJ
ftr-299	109	14	the	the	DET
ftr-299	109	15	government	government	NOUN
ftr-299	109	16	argued	argue	VERB
ftr-299	109	17	,	,	PUNCT
ftr-299	109	18	income	income	NOUN
ftr-299	109	19	derived	derive	VERB
ftr-299	109	20	as	as	ADP
ftr-299	109	21	an	an	DET
ftr-299	109	22	entertainer	entertainer	NOUN
ftr-299	109	23	and	and	CCONJ
ftr-299	109	24	therefore	therefore	ADV
ftr-299	109	25	taxable	taxable	ADJ
ftr-299	109	26	in	in	ADP
ftr-299	109	27	the	the	DET
ftr-299	109	28	united	united	PROPN
ftr-299	109	29	states	states	PROPN
ftr-299	109	30	under	under	ADP
ftr-299	109	31	article	article	NOUN
ftr-299	109	32	17	17	NUM
ftr-299	109	33	of	of	ADP
ftr-299	109	34	the	the	DET
ftr-299	109	35	u.s.-swiss	u.s.-swiss	PROPN
ftr-299	109	36	tax	tax	PROPN
ftr-299	109	37	treaty	treaty	NOUN
ftr-299	109	38	,	,	PUNCT
ftr-299	109	39	but	but	CCONJ
ftr-299	109	40	rather	rather	ADV
ftr-299	109	41	was	be	AUX
ftr-299	109	42	royalty	royalty	NOUN
ftr-299	109	43	income	income	NOUN
ftr-299	109	44	that	that	PRON
ftr-299	109	45	is	be	AUX
ftr-299	109	46	not	not	PART
ftr-299	109	47	taxable	taxable	ADJ
ftr-299	109	48	in	in	ADP
ftr-299	109	49	the	the	DET
ftr-299	109	50	united	united	PROPN
ftr-299	109	51	states	states	PROPN
ftr-299	109	52	under	under	ADP
ftr-299	109	53	article	article	NOUN
ftr-299	109	54	12	12	NUM
ftr-299	109	55	of	of	ADP
ftr-299	109	56	the	the	DET
ftr-299	109	57	treaty	treaty	NOUN
ftr-299	109	58	.	.	PUNCT
ftr-299	110	1	the	the	DET
ftr-299	110	2	court	court	NOUN
ftr-299	110	3	held	hold	VERB
ftr-299	110	4	that	that	SCONJ
ftr-299	110	5	all	all	PRON
ftr-299	110	6	of	of	ADP
ftr-299	110	7	garcia	garcia	PROPN
ftr-299	110	8	’s	’s	PART
ftr-299	110	9	u.s.-source	u.s.-source	ADJ
ftr-299	110	10	personal	personal	PROPN
ftr-299	110	11	service	service	NOUN
ftr-299	110	12	income	income	NOUN
ftr-299	110	13	was	be	AUX
ftr-299	110	14	taxable	taxable	ADJ
ftr-299	110	15	in	in	ADP
ftr-299	110	16	the	the	DET
ftr-299	110	17	united	united	PROPN
ftr-299	110	18	states	states	PROPN
ftr-299	110	19	and	and	CCONJ
ftr-299	110	20	rejected	reject	VERB
ftr-299	110	21	as	as	ADP
ftr-299	110	22	untimely	untimely	ADJ
ftr-299	110	23	garcia	garcia	PROPN
ftr-299	110	24	’s	’s	PART
ftr-299	110	25	argument	argument	NOUN
ftr-299	110	26	,	,	PUNCT
ftr-299	110	27	raised	raise	VERB
ftr-299	110	28	for	for	ADP
ftr-299	110	29	the	the	DET
ftr-299	110	30	first	first	ADJ
ftr-299	110	31	time	time	NOUN
ftr-299	110	32	in	in	ADP
ftr-299	110	33	a	a	DET
ftr-299	110	34	post	post	ADJ
ftr-299	110	35	-	-	ADJ
ftr-299	110	36	trial	trial	ADJ
ftr-299	110	37	brief	brief	NOUN
ftr-299	110	38	,	,	PUNCT
ftr-299	110	39	that	that	SCONJ
ftr-299	110	40	a	a	DET
ftr-299	110	41	portion	portion	NOUN
ftr-299	110	42	of	of	ADP
ftr-299	110	43	his	his	PRON
ftr-299	110	44	service	service	NOUN
ftr-299	110	45	income	income	NOUN
ftr-299	110	46	was	be	AUX
ftr-299	110	47	not	not	PART
ftr-299	110	48	taxable	taxable	ADJ
ftr-299	110	49	in	in	ADP
ftr-299	110	50	the	the	DET
ftr-299	110	51	united	united	PROPN
ftr-299	110	52	states	states	PROPN
ftr-299	110	53	.	.	PUNCT
ftr-299	111	1	2	2	X
ftr-299	111	2	.	.	X
ftr-299	111	3	cash	cash	NOUN
ftr-299	111	4	value	value	NOUN
ftr-299	111	5	life	life	NOUN
ftr-299	111	6	-	-	PUNCT
ftr-299	111	7	insurance	insurance	NOUN
ftr-299	111	8	through	through	ADP
ftr-299	111	9	off	off	ADP
ftr-299	111	10	-	-	PUNCT
ftr-299	111	11	shore	shore	NOUN
ftr-299	111	12	insurance	insurance	NOUN
ftr-299	111	13	companies	company	NOUN
ftr-299	111	14	and	and	CCONJ
ftr-299	111	15	llcs	llcs	PROPN
ftr-299	111	16	do	do	AUX
ftr-299	111	17	n’t	not	PART
ftr-299	111	18	produce	produce	VERB
ftr-299	111	19	deductible	deductible	ADJ
ftr-299	111	20	premiums	premium	NOUN
ftr-299	111	21	.	.	PUNCT
ftr-299	112	1	salty	salty	ADJ
ftr-299	112	2	brine	brine	NOUN
ftr-299	112	3	1	1	NUM
ftr-299	112	4	,	,	PUNCT
ftr-299	112	5	ltd	ltd	PROPN
ftr-299	112	6	.	.	PROPN
ftr-299	113	1	v.	v.	PROPN
ftr-299	113	2	united	united	PROPN
ftr-299	113	3	states	states	PROPN
ftr-299	113	4	,	,	PUNCT
ftr-299	113	5	111	111	NUM
ftr-299	113	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	113	7	,	,	PUNCT
ftr-299	113	8	2013	2013	NUM
ftr-299	113	9	-	-	SYM
ftr-299	113	10	2308	2308	NUM
ftr-299	113	11	(	(	PUNCT
ftr-299	113	12	n.d	n.d	PROPN
ftr-299	113	13	.	.	PROPN
ftr-299	113	14	tex	tex	PROPN
ftr-299	113	15	.	.	PROPN
ftr-299	113	16	5/16/13	5/16/13	NUM
ftr-299	113	17	)	)	PUNCT
ftr-299	113	18	.	.	PUNCT
ftr-299	114	1	in	in	ADP
ftr-299	114	2	a	a	DET
ftr-299	114	3	marketed	market	VERB
ftr-299	114	4	insurance	insurance	NOUN
ftr-299	114	5	tax	tax	NOUN
ftr-299	114	6	shelter	shelter	NOUN
ftr-299	114	7	arrangement	arrangement	NOUN
ftr-299	114	8	that	that	PRON
ftr-299	114	9	even	even	ADV
ftr-299	114	10	jenkens	jenkens	PROPN
ftr-299	114	11	&	&	CCONJ
ftr-299	114	12	gilchrist	gilchrist	PROPN
ftr-299	114	13	would	would	AUX
ftr-299	114	14	not	not	PART
ftr-299	114	15	bless	bless	VERB
ftr-299	114	16	with	with	ADP
ftr-299	114	17	an	an	DET
ftr-299	114	18	opinion	opinion	NOUN
ftr-299	114	19	,	,	PUNCT
ftr-299	114	20	the	the	DET
ftr-299	114	21	court	court	NOUN
ftr-299	114	22	denied	deny	VERB
ftr-299	114	23	§	§	PROPN
ftr-299	114	24	162	162	NUM
ftr-299	114	25	deductions	deduction	NOUN
ftr-299	114	26	for	for	ADP
ftr-299	114	27	premiums	premium	NOUN
ftr-299	114	28	paid	pay	VERB
ftr-299	114	29	for	for	ADP
ftr-299	114	30	business	business	NOUN
ftr-299	114	31	protection	protection	NOUN
ftr-299	114	32	insurance	insurance	NOUN
ftr-299	114	33	issued	issue	VERB
ftr-299	114	34	by	by	ADP
ftr-299	114	35	off	off	ADP
ftr-299	114	36	-	-	PUNCT
ftr-299	114	37	shore	shore	NOUN
ftr-299	114	38	affiliates	affiliate	NOUN
ftr-299	114	39	of	of	ADP
ftr-299	114	40	fidelity	fidelity	PROPN
ftr-299	114	41	and	and	CCONJ
ftr-299	114	42	citadel	citadel	PROPN
ftr-299	114	43	insurance	insurance	NOUN
ftr-299	114	44	companies	company	NOUN
ftr-299	114	45	.	.	PUNCT
ftr-299	115	1	the	the	DET
ftr-299	115	2	policies	policy	NOUN
ftr-299	115	3	included	include	VERB
ftr-299	115	4	cash	cash	NOUN
ftr-299	115	5	value	value	NOUN
ftr-299	115	6	life	life	NOUN
ftr-299	115	7	insurance	insurance	NOUN
ftr-299	115	8	and	and	CCONJ
ftr-299	115	9	related	related	ADJ
ftr-299	115	10	annuities	annuity	NOUN
ftr-299	115	11	that	that	PRON
ftr-299	115	12	the	the	DET
ftr-299	115	13	court	court	NOUN
ftr-299	115	14	found	find	VERB
ftr-299	115	15	did	do	AUX
ftr-299	115	16	not	not	PART
ftr-299	115	17	protect	protect	VERB
ftr-299	115	18	the	the	DET
ftr-299	115	19	business	business	NOUN
ftr-299	115	20	from	from	ADP
ftr-299	115	21	risk	risk	NOUN
ftr-299	115	22	and	and	CCONJ
ftr-299	115	23	merely	merely	ADV
ftr-299	115	24	represented	represent	VERB
ftr-299	115	25	an	an	DET
ftr-299	115	26	attempt	attempt	NOUN
ftr-299	115	27	to	to	PART
ftr-299	115	28	funnel	funnel	VERB
ftr-299	115	29	cash	cash	NOUN
ftr-299	115	30	from	from	ADP
ftr-299	115	31	the	the	DET
ftr-299	115	32	businesses	business	NOUN
ftr-299	115	33	to	to	ADP
ftr-299	115	34	families	family	NOUN
ftr-299	115	35	of	of	ADP
ftr-299	115	36	the	the	DET
ftr-299	115	37	owners	owner	NOUN
ftr-299	115	38	.	.	PUNCT
ftr-299	116	1	section	section	NOUN
ftr-299	116	2	6662	6662	NUM
ftr-299	116	3	penalties	penalty	NOUN
ftr-299	116	4	were	be	AUX
ftr-299	116	5	upheld	uphold	VERB
ftr-299	116	6	.	.	PUNCT
ftr-299	117	1	3	3	X
ftr-299	117	2	.	.	X
ftr-299	117	3	pay	pay	VERB
ftr-299	117	4	me	i	PRON
ftr-299	117	5	now	now	ADV
ftr-299	117	6	or	or	CCONJ
ftr-299	117	7	pay	pay	VERB
ftr-299	117	8	me	i	PRON
ftr-299	117	9	later	later	ADV
ftr-299	117	10	.	.	PUNCT
ftr-299	118	1	the	the	DET
ftr-299	118	2	2009	2009	NUM
ftr-299	118	3	arra	arra	PROPN
ftr-299	118	4	,	,	PUNCT
ftr-299	118	5	§	§	PROPN
ftr-299	118	6	1231(a	1231(a	NUM
ftr-299	118	7	)	)	PUNCT
ftr-299	118	8	,	,	PUNCT
ftr-299	118	9	added	add	VERB
ftr-299	118	10	code	code	NOUN
ftr-299	118	11	§	§	PROPN
ftr-299	118	12	108(i	108(i	PROPN
ftr-299	118	13	)	)	PUNCT
ftr-299	118	14	,	,	PUNCT
ftr-299	118	15	which	which	PRON
ftr-299	118	16	defers	defer	VERB
ftr-299	118	17	and	and	CCONJ
ftr-299	118	18	then	then	ADV
ftr-299	118	19	ratably	ratably	ADV
ftr-299	118	20	includes	include	VERB
ftr-299	118	21	income	income	NOUN
ftr-299	118	22	arising	arise	VERB
ftr-299	118	23	from	from	ADP
ftr-299	118	24	business	business	NOUN
ftr-299	118	25	indebtedness	indebtedness	NOUN
ftr-299	118	26	discharged	discharge	VERB
ftr-299	118	27	by	by	ADP
ftr-299	118	28	the	the	DET
ftr-299	118	29	reacquisition	reacquisition	NOUN
ftr-299	118	30	of	of	ADP
ftr-299	118	31	a	a	DET
ftr-299	118	32	debt	debt	NOUN
ftr-299	118	33	instrument	instrument	NOUN
ftr-299	118	34	.	.	PUNCT
ftr-299	119	1	this	this	DET
ftr-299	119	2	provision	provision	NOUN
ftr-299	119	3	allows	allow	VERB
ftr-299	119	4	a	a	DET
ftr-299	119	5	taxpayer	taxpayer	NOUN
ftr-299	119	6	to	to	PART
ftr-299	119	7	irrevocably	irrevocably	ADV
ftr-299	119	8	elect	elect	VERB
ftr-299	119	9	to	to	PART
ftr-299	119	10	include	include	VERB
ftr-299	119	11	cancellation	cancellation	NOUN
ftr-299	119	12	of	of	ADP
ftr-299	119	13	debt	debt	NOUN
ftr-299	119	14	income	income	NOUN
ftr-299	119	15	realized	realize	VERB
ftr-299	119	16	in	in	ADP
ftr-299	119	17	2009	2009	NUM
ftr-299	119	18	and	and	CCONJ
ftr-299	119	19	2010	2010	NUM
ftr-299	119	20	ratably	ratably	ADV
ftr-299	119	21	over	over	ADP
ftr-299	119	22	five	five	NUM
ftr-299	119	23	tax	tax	NOUN
ftr-299	119	24	years	year	NOUN
ftr-299	119	25	,	,	PUNCT
ftr-299	119	26	rather	rather	ADV
ftr-299	119	27	than	than	ADP
ftr-299	119	28	in	in	ADP
ftr-299	119	29	the	the	DET
ftr-299	119	30	year	year	NOUN
ftr-299	119	31	the	the	DET
ftr-299	119	32	discharge	discharge	NOUN
ftr-299	119	33	occurs	occur	VERB
ftr-299	119	34	,	,	PUNCT
ftr-299	119	35	if	if	SCONJ
ftr-299	119	36	the	the	DET
ftr-299	119	37	debt	debt	NOUN
ftr-299	119	38	was	be	AUX
ftr-299	119	39	issued	issue	VERB
ftr-299	119	40	in	in	ADP
ftr-299	119	41	connection	connection	NOUN
ftr-299	119	42	with	with	ADP
ftr-299	119	43	the	the	DET
ftr-299	119	44	conduct	conduct	NOUN
ftr-299	119	45	of	of	ADP
ftr-299	119	46	a	a	DET
ftr-299	119	47	trade	trade	NOUN
ftr-299	119	48	or	or	CCONJ
ftr-299	119	49	business	business	NOUN
ftr-299	119	50	or	or	CCONJ
ftr-299	119	51	by	by	ADP
ftr-299	119	52	a	a	DET
ftr-299	119	53	corporation	corporation	NOUN
ftr-299	119	54	.	.	PUNCT
ftr-299	120	1	for	for	ADP
ftr-299	120	2	partnerships	partnership	NOUN
ftr-299	120	3	and	and	CCONJ
ftr-299	120	4	s	s	NOUN
ftr-299	120	5	corporations	corporation	NOUN
ftr-299	120	6	,	,	PUNCT
ftr-299	120	7	the	the	DET
ftr-299	120	8	election	election	NOUN
ftr-299	120	9	is	be	AUX
ftr-299	120	10	made	make	VERB
ftr-299	120	11	by	by	ADP
ftr-299	120	12	the	the	DET
ftr-299	120	13	partnership	partnership	NOUN
ftr-299	120	14	or	or	CCONJ
ftr-299	120	15	corporation	corporation	NOUN
ftr-299	120	16	,	,	PUNCT
ftr-299	120	17	not	not	PART
ftr-299	120	18	by	by	ADP
ftr-299	120	19	the	the	DET
ftr-299	120	20	individual	individual	ADJ
ftr-299	120	21	partners	partner	NOUN
ftr-299	120	22	or	or	CCONJ
ftr-299	120	23	shareholders	shareholder	NOUN
ftr-299	120	24	.	.	PUNCT
ftr-299	121	1	i.r.c	i.r.c	NOUN
ftr-299	121	2	.	.	PUNCT
ftr-299	122	1	§	§	PROPN
ftr-299	122	2	108(i)(5)(b)(iii	108(i)(5)(b)(iii	NUM
ftr-299	122	3	)	)	PUNCT
ftr-299	122	4	.	.	PUNCT
ftr-299	123	1	under	under	ADP
ftr-299	123	2	the	the	DET
ftr-299	123	3	§	§	PROPN
ftr-299	123	4	108(i	108(i	PROPN
ftr-299	123	5	)	)	PUNCT
ftr-299	123	6	election	election	NOUN
ftr-299	123	7	,	,	PUNCT
ftr-299	123	8	income	income	NOUN
ftr-299	123	9	from	from	ADP
ftr-299	123	10	a	a	DET
ftr-299	123	11	debt	debt	NOUN
ftr-299	123	12	cancellation	cancellation	NOUN
ftr-299	123	13	in	in	ADP
ftr-299	123	14	2009	2009	NUM
ftr-299	123	15	is	be	AUX
ftr-299	123	16	recognized	recognize	VERB
ftr-299	123	17	beginning	begin	VERB
ftr-299	123	18	in	in	ADP
ftr-299	123	19	the	the	DET
ftr-299	123	20	fifth	fifth	ADJ
ftr-299	123	21	taxable	taxable	ADJ
ftr-299	123	22	year	year	NOUN
ftr-299	123	23	following	follow	VERB
ftr-299	123	24	the	the	DET
ftr-299	123	25	debt	debt	NOUN
ftr-299	123	26	cancellation	cancellation	NOUN
ftr-299	123	27	;	;	PUNCT
ftr-299	123	28	the	the	DET
ftr-299	123	29	income	income	NOUN
ftr-299	123	30	is	be	AUX
ftr-299	123	31	recognized	recognize	VERB
ftr-299	123	32	ratably	ratably	ADV
ftr-299	123	33	in	in	ADP
ftr-299	123	34	each	each	PRON
ftr-299	123	35	of	of	ADP
ftr-299	123	36	2014	2014	NUM
ftr-299	123	37	through	through	ADP
ftr-299	123	38	2018	2018	NUM
ftr-299	123	39	.	.	PUNCT
ftr-299	124	1	income	income	NOUN
ftr-299	124	2	from	from	ADP
ftr-299	124	3	a	a	DET
ftr-299	124	4	debt	debt	NOUN
ftr-299	124	5	cancellation	cancellation	NOUN
ftr-299	124	6	in	in	ADP
ftr-299	124	7	2010	2010	NUM
ftr-299	124	8	is	be	AUX
ftr-299	124	9	recognized	recognize	VERB
ftr-299	124	10	beginning	begin	VERB
ftr-299	124	11	in	in	ADP
ftr-299	124	12	the	the	DET
ftr-299	124	13	fourth	fourth	ADJ
ftr-299	124	14	taxable	taxable	ADJ
ftr-299	124	15	year	year	NOUN
ftr-299	124	16	following	follow	VERB
ftr-299	124	17	the	the	DET
ftr-299	124	18	debt	debt	NOUN
ftr-299	124	19	cancellation	cancellation	NOUN
ftr-299	124	20	;	;	PUNCT
ftr-299	124	21	the	the	DET
ftr-299	124	22	income	income	NOUN
ftr-299	124	23	is	be	AUX
ftr-299	124	24	recognized	recognize	VERB
ftr-299	124	25	ratably	ratably	ADV
ftr-299	124	26	in	in	ADP
ftr-299	124	27	each	each	PRON
ftr-299	124	28	of	of	ADP
ftr-299	124	29	2014	2014	NUM
ftr-299	124	30	through	through	ADP
ftr-299	124	31	2018	2018	NUM
ftr-299	124	32	.	.	PUNCT
ftr-299	125	1	if	if	SCONJ
ftr-299	125	2	a	a	DET
ftr-299	125	3	taxpayer	taxpayer	NOUN
ftr-299	125	4	elects	elect	NOUN
ftr-299	125	5	to	to	PART
ftr-299	125	6	defer	defer	VERB
ftr-299	125	7	debt	debt	NOUN
ftr-299	125	8	cancellation	cancellation	NOUN
ftr-299	125	9	income	income	NOUN
ftr-299	125	10	under	under	ADP
ftr-299	125	11	§	§	PROPN
ftr-299	125	12	108(i	108(i	PROPN
ftr-299	125	13	)	)	PUNCT
ftr-299	125	14	,	,	PUNCT
ftr-299	125	15	the	the	DET
ftr-299	125	16	§	§	PROPN
ftr-299	125	17	108(a	108(a	PROPN
ftr-299	125	18	)	)	PUNCT
ftr-299	125	19	exclusions	exclusion	NOUN
ftr-299	125	20	for	for	ADP
ftr-299	125	21	bankruptcy	bankruptcy	NOUN
ftr-299	125	22	,	,	PUNCT
ftr-299	125	23	insolvency	insolvency	NOUN
ftr-299	125	24	,	,	PUNCT
ftr-299	125	25	qualified	qualified	ADJ
ftr-299	125	26	farm	farm	NOUN
ftr-299	125	27	indebtedness	indebtedness	NOUN
ftr-299	125	28	,	,	PUNCT
ftr-299	125	29	and	and	CCONJ
ftr-299	125	30	240	240	NUM
ftr-299	125	31	florida	florida	PROPN
ftr-299	125	32	tax	tax	NOUN
ftr-299	125	33	review	review	NOUN
ftr-299	126	1	[	[	X
ftr-299	126	2	vol	vol	NOUN
ftr-299	126	3	.	.	PUNCT
ftr-299	127	1	15:5	15:5	NUM
ftr-299	127	2	qualified	qualified	ADJ
ftr-299	127	3	real	real	ADJ
ftr-299	127	4	property	property	NOUN
ftr-299	127	5	business	business	NOUN
ftr-299	127	6	indebtedness	indebtedness	NOUN
ftr-299	127	7	do	do	AUX
ftr-299	127	8	not	not	PART
ftr-299	127	9	apply	apply	VERB
ftr-299	127	10	to	to	ADP
ftr-299	127	11	the	the	DET
ftr-299	127	12	year	year	NOUN
ftr-299	127	13	of	of	ADP
ftr-299	127	14	the	the	DET
ftr-299	127	15	election	election	NOUN
ftr-299	127	16	or	or	CCONJ
ftr-299	127	17	any	any	DET
ftr-299	127	18	subsequent	subsequent	ADJ
ftr-299	127	19	year	year	NOUN
ftr-299	127	20	.	.	PUNCT
ftr-299	128	1	i.r.c	i.r.c	NOUN
ftr-299	128	2	.	.	PUNCT
ftr-299	129	1	§	§	PROPN
ftr-299	129	2	108(i)(5)(c	108(i)(5)(c	NUM
ftr-299	129	3	)	)	PUNCT
ftr-299	129	4	.	.	PUNCT
ftr-299	130	1	thus	thus	ADV
ftr-299	130	2	,	,	PUNCT
ftr-299	130	3	the	the	DET
ftr-299	130	4	election	election	NOUN
ftr-299	130	5	can	can	AUX
ftr-299	130	6	not	not	PART
ftr-299	130	7	be	be	AUX
ftr-299	130	8	used	use	VERB
ftr-299	130	9	to	to	PART
ftr-299	130	10	move	move	VERB
ftr-299	130	11	the	the	DET
ftr-299	130	12	year	year	NOUN
ftr-299	130	13	of	of	ADP
ftr-299	130	14	inclusion	inclusion	NOUN
ftr-299	130	15	to	to	ADP
ftr-299	130	16	a	a	DET
ftr-299	130	17	year	year	NOUN
ftr-299	130	18	in	in	ADP
ftr-299	130	19	which	which	PRON
ftr-299	130	20	it	it	PRON
ftr-299	130	21	is	be	AUX
ftr-299	130	22	expected	expect	VERB
ftr-299	130	23	that	that	SCONJ
ftr-299	130	24	one	one	NUM
ftr-299	130	25	of	of	ADP
ftr-299	130	26	the	the	DET
ftr-299	130	27	exceptions	exception	NOUN
ftr-299	130	28	will	will	AUX
ftr-299	130	29	apply	apply	VERB
ftr-299	130	30	.	.	PUNCT
ftr-299	131	1	once	once	SCONJ
ftr-299	131	2	the	the	DET
ftr-299	131	3	election	election	NOUN
ftr-299	131	4	is	be	AUX
ftr-299	131	5	made	make	VERB
ftr-299	131	6	,	,	PUNCT
ftr-299	131	7	inclusion	inclusion	NOUN
ftr-299	131	8	is	be	AUX
ftr-299	131	9	inevitable	inevitable	ADJ
ftr-299	131	10	;	;	PUNCT
ftr-299	131	11	the	the	DET
ftr-299	131	12	statute	statute	NOUN
ftr-299	131	13	requires	require	VERB
ftr-299	131	14	acceleration	acceleration	NOUN
ftr-299	131	15	of	of	ADP
ftr-299	131	16	inclusion	inclusion	NOUN
ftr-299	131	17	to	to	ADP
ftr-299	131	18	the	the	DET
ftr-299	131	19	taxpayer	taxpayer	NOUN
ftr-299	131	20	’s	’s	PART
ftr-299	131	21	final	final	ADJ
ftr-299	131	22	return	return	NOUN
ftr-299	131	23	in	in	ADP
ftr-299	131	24	the	the	DET
ftr-299	131	25	event	event	NOUN
ftr-299	131	26	of	of	ADP
ftr-299	131	27	the	the	DET
ftr-299	131	28	intervening	intervene	VERB
ftr-299	131	29	death	death	NOUN
ftr-299	131	30	of	of	ADP
ftr-299	131	31	an	an	DET
ftr-299	131	32	individual	individual	NOUN
ftr-299	131	33	or	or	CCONJ
ftr-299	131	34	liquidation	liquidation	NOUN
ftr-299	131	35	or	or	CCONJ
ftr-299	131	36	termination	termination	NOUN
ftr-299	131	37	of	of	ADP
ftr-299	131	38	the	the	DET
ftr-299	131	39	business	business	NOUN
ftr-299	131	40	of	of	ADP
ftr-299	131	41	an	an	DET
ftr-299	131	42	entity	entity	NOUN
ftr-299	131	43	.	.	PUNCT
ftr-299	132	1	§	§	PROPN
ftr-299	132	2	108(i)(5)(d	108(i)(5)(d	PROPN
ftr-299	132	3	)	)	PUNCT
ftr-299	132	4	.	.	PUNCT
ftr-299	133	1	the	the	DET
ftr-299	133	2	acceleration	acceleration	NOUN
ftr-299	133	3	rule	rule	NOUN
ftr-299	133	4	also	also	ADV
ftr-299	133	5	applies	apply	VERB
ftr-299	133	6	in	in	ADP
ftr-299	133	7	the	the	DET
ftr-299	133	8	event	event	NOUN
ftr-299	133	9	of	of	ADP
ftr-299	133	10	the	the	DET
ftr-299	133	11	sale	sale	NOUN
ftr-299	133	12	or	or	CCONJ
ftr-299	133	13	exchange	exchange	NOUN
ftr-299	133	14	or	or	CCONJ
ftr-299	133	15	redemption	redemption	NOUN
ftr-299	133	16	of	of	ADP
ftr-299	133	17	an	an	DET
ftr-299	133	18	interest	interest	NOUN
ftr-299	133	19	in	in	ADP
ftr-299	133	20	a	a	DET
ftr-299	133	21	partnership	partnership	NOUN
ftr-299	133	22	or	or	CCONJ
ftr-299	133	23	s	s	NOUN
ftr-299	133	24	corporation	corporation	NOUN
ftr-299	133	25	by	by	ADP
ftr-299	133	26	a	a	DET
ftr-299	133	27	partner	partner	NOUN
ftr-299	133	28	or	or	CCONJ
ftr-299	133	29	shareholder	shareholder	NOUN
ftr-299	133	30	.	.	PUNCT
ftr-299	134	1	a.	a.	NOUN
ftr-299	135	1	many	many	ADJ
ftr-299	135	2	of	of	ADP
ftr-299	135	3	the	the	DET
ftr-299	135	4	questions	question	NOUN
ftr-299	135	5	have	have	AUX
ftr-299	135	6	been	be	AUX
ftr-299	135	7	answered	answer	VERB
ftr-299	135	8	.	.	PUNCT
ftr-299	136	1	rev	rev	PROPN
ftr-299	136	2	.	.	PROPN
ftr-299	136	3	proc	proc	PROPN
ftr-299	136	4	.	.	PUNCT
ftr-299	137	1	2009	2009	NUM
ftr-299	137	2	-	-	SYM
ftr-299	137	3	37	37	NUM
ftr-299	137	4	,	,	PUNCT
ftr-299	137	5	2009	2009	NUM
ftr-299	137	6	-	-	SYM
ftr-299	137	7	36	36	NUM
ftr-299	137	8	i.r.b	i.r.b	NOUN
ftr-299	137	9	.	.	PUNCT
ftr-299	138	1	309	309	NUM
ftr-299	138	2	(	(	PUNCT
ftr-299	138	3	8/17/09	8/17/09	NUM
ftr-299	138	4	)	)	PUNCT
ftr-299	138	5	.	.	PUNCT
ftr-299	139	1	this	this	DET
ftr-299	139	2	revenue	revenue	NOUN
ftr-299	139	3	procedure	procedure	NOUN
ftr-299	139	4	provides	provide	VERB
ftr-299	139	5	the	the	DET
ftr-299	139	6	exclusive	exclusive	ADJ
ftr-299	139	7	procedure	procedure	NOUN
ftr-299	139	8	for	for	SCONJ
ftr-299	139	9	taxpayers	taxpayer	NOUN
ftr-299	139	10	to	to	PART
ftr-299	139	11	make	make	VERB
ftr-299	139	12	§	§	PROPN
ftr-299	139	13	108(i	108(i	PROPN
ftr-299	139	14	)	)	PUNCT
ftr-299	139	15	elections	election	NOUN
ftr-299	139	16	.	.	PUNCT
ftr-299	140	1	debt	debt	NOUN
ftr-299	140	2	cancellation	cancellation	NOUN
ftr-299	140	3	in	in	ADP
ftr-299	140	4	connection	connection	NOUN
ftr-299	140	5	with	with	ADP
ftr-299	140	6	a	a	DET
ftr-299	140	7	property	property	NOUN
ftr-299	140	8	transfer	transfer	NOUN
ftr-299	140	9	is	be	AUX
ftr-299	140	10	included	include	VERB
ftr-299	140	11	in	in	ADP
ftr-299	140	12	§	§	PROPN
ftr-299	140	13	108(i	108(i	PROPN
ftr-299	140	14	)	)	PUNCT
ftr-299	140	15	.	.	PUNCT
ftr-299	141	1	section	section	NOUN
ftr-299	141	2	4.04(3	4.04(3	NUM
ftr-299	141	3	)	)	PUNCT
ftr-299	141	4	permits	permit	VERB
ftr-299	141	5	partial	partial	ADJ
ftr-299	141	6	elections	election	NOUN
ftr-299	141	7	,	,	PUNCT
ftr-299	141	8	with	with	ADP
ftr-299	141	9	the	the	DET
ftr-299	141	10	partnership	partnership	NOUN
ftr-299	141	11	permitted	permit	VERB
ftr-299	141	12	to	to	PART
ftr-299	141	13	determine	determine	VERB
ftr-299	141	14	“	"	PUNCT
ftr-299	141	15	in	in	ADP
ftr-299	141	16	any	any	DET
ftr-299	141	17	manner	manner	NOUN
ftr-299	141	18	”	"	PUNCT
ftr-299	141	19	the	the	DET
ftr-299	141	20	portion	portion	NOUN
ftr-299	141	21	of	of	ADP
ftr-299	141	22	the	the	DET
ftr-299	141	23	cod	cod	NOUN
ftr-299	141	24	income	income	NOUN
ftr-299	141	25	that	that	PRON
ftr-299	141	26	is	be	AUX
ftr-299	141	27	the	the	DET
ftr-299	141	28	“	"	PUNCT
ftr-299	141	29	deferred	deferred	ADJ
ftr-299	141	30	amount	amount	NOUN
ftr-299	141	31	”	"	PUNCT
ftr-299	141	32	and	and	CCONJ
ftr-299	141	33	the	the	DET
ftr-299	141	34	portion	portion	NOUN
ftr-299	141	35	of	of	ADP
ftr-299	141	36	the	the	DET
ftr-299	141	37	cod	cod	NOUN
ftr-299	141	38	income	income	NOUN
ftr-299	141	39	that	that	PRON
ftr-299	141	40	is	be	AUX
ftr-299	141	41	the	the	DET
ftr-299	141	42	“	"	PUNCT
ftr-299	141	43	included	include	VERB
ftr-299	141	44	amount	amount	NOUN
ftr-299	141	45	”	"	PUNCT
ftr-299	141	46	with	with	ADP
ftr-299	141	47	respect	respect	NOUN
ftr-299	141	48	to	to	ADP
ftr-299	141	49	each	each	DET
ftr-299	141	50	partner	partner	NOUN
ftr-299	141	51	.	.	PUNCT
ftr-299	142	1	section	section	NOUN
ftr-299	142	2	4.11	4.11	NUM
ftr-299	142	3	permits	permit	VERB
ftr-299	142	4	protective	protective	ADJ
ftr-299	142	5	elections	election	NOUN
ftr-299	142	6	where	where	SCONJ
ftr-299	142	7	the	the	DET
ftr-299	142	8	taxpayer	taxpayer	NOUN
ftr-299	142	9	concludes	conclude	VERB
ftr-299	142	10	that	that	SCONJ
ftr-299	142	11	a	a	DET
ftr-299	142	12	particular	particular	ADJ
ftr-299	142	13	transaction	transaction	NOUN
ftr-299	142	14	does	do	AUX
ftr-299	142	15	not	not	PART
ftr-299	142	16	generate	generate	VERB
ftr-299	142	17	cod	cod	NOUN
ftr-299	142	18	income	income	NOUN
ftr-299	142	19	but	but	CCONJ
ftr-299	142	20	fears	fear	NOUN
ftr-299	142	21	that	that	SCONJ
ftr-299	142	22	the	the	DET
ftr-299	142	23	irs	irs	PROPN
ftr-299	142	24	may	may	AUX
ftr-299	142	25	determine	determine	VERB
ftr-299	142	26	otherwise	otherwise	ADV
ftr-299	142	27	.	.	PUNCT
ftr-299	143	1	a	a	DET
ftr-299	143	2	partner	partner	NOUN
ftr-299	143	3	’s	’s	PART
ftr-299	143	4	deferred	defer	VERB
ftr-299	143	5	§	§	PROPN
ftr-299	143	6	752(b	752(b	PROPN
ftr-299	143	7	)	)	PUNCT
ftr-299	143	8	amount	amount	NOUN
ftr-299	143	9	,	,	PUNCT
ftr-299	143	10	arising	arise	VERB
ftr-299	143	11	from	from	ADP
ftr-299	143	12	a	a	DET
ftr-299	143	13	decrease	decrease	NOUN
ftr-299	143	14	in	in	ADP
ftr-299	143	15	his	his	PRON
ftr-299	143	16	share	share	NOUN
ftr-299	143	17	of	of	ADP
ftr-299	143	18	partnership	partnership	NOUN
ftr-299	143	19	liabilities	liability	NOUN
ftr-299	143	20	,	,	PUNCT
ftr-299	143	21	will	will	AUX
ftr-299	143	22	be	be	AUX
ftr-299	143	23	treated	treat	VERB
ftr-299	143	24	as	as	ADP
ftr-299	143	25	a	a	DET
ftr-299	143	26	current	current	ADJ
ftr-299	143	27	distribution	distribution	NOUN
ftr-299	143	28	of	of	ADP
ftr-299	143	29	money	money	NOUN
ftr-299	143	30	in	in	ADP
ftr-299	143	31	the	the	DET
ftr-299	143	32	year	year	NOUN
ftr-299	143	33	that	that	SCONJ
ftr-299	143	34	the	the	DET
ftr-299	143	35	cod	cod	NOUN
ftr-299	143	36	income	income	NOUN
ftr-299	143	37	is	be	AUX
ftr-299	143	38	included	include	VERB
ftr-299	143	39	.	.	PUNCT
ftr-299	144	1	taxpayers	taxpayer	NOUN
ftr-299	144	2	are	be	AUX
ftr-299	144	3	allowed	allow	VERB
ftr-299	144	4	an	an	DET
ftr-299	144	5	automatic	automatic	ADJ
ftr-299	144	6	one	one	NUM
ftr-299	144	7	-	-	PUNCT
ftr-299	144	8	year	year	NOUN
ftr-299	144	9	extension	extension	NOUN
ftr-299	144	10	from	from	ADP
ftr-299	144	11	the	the	DET
ftr-299	144	12	due	due	ADJ
ftr-299	144	13	date	date	NOUN
ftr-299	144	14	to	to	PART
ftr-299	144	15	make	make	VERB
ftr-299	144	16	the	the	DET
ftr-299	144	17	election	election	NOUN
ftr-299	144	18	,	,	PUNCT
ftr-299	144	19	and	and	CCONJ
ftr-299	144	20	taxpayers	taxpayer	NOUN
ftr-299	144	21	who	who	PRON
ftr-299	144	22	made	make	VERB
ftr-299	144	23	elections	election	NOUN
ftr-299	144	24	before	before	ADP
ftr-299	144	25	the	the	DET
ftr-299	144	26	issuance	issuance	NOUN
ftr-299	144	27	of	of	ADP
ftr-299	144	28	the	the	DET
ftr-299	144	29	revenue	revenue	NOUN
ftr-299	144	30	procedure	procedure	NOUN
ftr-299	144	31	will	will	AUX
ftr-299	144	32	be	be	AUX
ftr-299	144	33	given	give	VERB
ftr-299	144	34	until	until	SCONJ
ftr-299	144	35	11/16/09	11/16/09	PROPN
ftr-299	144	36	to	to	PART
ftr-299	144	37	modify	modify	VERB
ftr-299	144	38	(	(	PUNCT
ftr-299	144	39	but	but	CCONJ
ftr-299	144	40	not	not	PART
ftr-299	144	41	revoke	revoke	VERB
ftr-299	144	42	)	)	PUNCT
ftr-299	144	43	their	their	PRON
ftr-299	144	44	existing	exist	VERB
ftr-299	144	45	elections	election	NOUN
ftr-299	144	46	.	.	PUNCT
ftr-299	145	1	corporate	corporate	ADJ
ftr-299	145	2	taxpayers	taxpayer	NOUN
ftr-299	145	3	making	make	VERB
ftr-299	145	4	a	a	DET
ftr-299	145	5	§	§	ADJ
ftr-299	145	6	108(i	108(i	PROPN
ftr-299	145	7	)	)	PUNCT
ftr-299	145	8	election	election	NOUN
ftr-299	145	9	are	be	AUX
ftr-299	145	10	required	require	VERB
ftr-299	145	11	to	to	PART
ftr-299	145	12	increase	increase	VERB
ftr-299	145	13	earnings	earning	NOUN
ftr-299	145	14	and	and	CCONJ
ftr-299	145	15	profits	profit	NOUN
ftr-299	145	16	for	for	ADP
ftr-299	145	17	the	the	DET
ftr-299	145	18	year	year	NOUN
ftr-299	145	19	of	of	ADP
ftr-299	145	20	the	the	DET
ftr-299	145	21	election	election	NOUN
ftr-299	145	22	.	.	PUNCT
ftr-299	146	1	b.	b.	PROPN
ftr-299	146	2	temporary	temporary	ADJ
ftr-299	146	3	regulations	regulation	NOUN
ftr-299	146	4	allocate	allocate	VERB
ftr-299	146	5	deferred	deferred	ADJ
ftr-299	146	6	cancellation	cancellation	NOUN
ftr-299	146	7	of	of	ADP
ftr-299	146	8	debt	debt	NOUN
ftr-299	146	9	income	income	NOUN
ftr-299	146	10	.	.	PUNCT
ftr-299	147	1	t.d	t.d	PROPN
ftr-299	147	2	.	.	PROPN
ftr-299	147	3	9498	9498	NUM
ftr-299	147	4	,	,	PUNCT
ftr-299	147	5	application	application	NOUN
ftr-299	147	6	of	of	ADP
ftr-299	147	7	section	section	NOUN
ftr-299	147	8	108(i	108(i	PROPN
ftr-299	147	9	)	)	PUNCT
ftr-299	147	10	to	to	ADP
ftr-299	147	11	partnerships	partnership	NOUN
ftr-299	147	12	and	and	CCONJ
ftr-299	147	13	s	s	NOUN
ftr-299	147	14	corporations	corporation	NOUN
ftr-299	147	15	,	,	PUNCT
ftr-299	147	16	75	75	NUM
ftr-299	147	17	f.r	f.r	NOUN
ftr-299	147	18	.	.	NOUN
ftr-299	147	19	49380	49380	NUM
ftr-299	147	20	(	(	PUNCT
ftr-299	147	21	8/13/10	8/13/10	NUM
ftr-299	147	22	)	)	PUNCT
ftr-299	147	23	.	.	PUNCT
ftr-299	148	1	section	section	NOUN
ftr-299	148	2	108(i	108(i	PROPN
ftr-299	148	3	)	)	PUNCT
ftr-299	148	4	provides	provide	VERB
ftr-299	148	5	an	an	DET
ftr-299	148	6	election	election	NOUN
ftr-299	148	7	to	to	PART
ftr-299	148	8	include	include	VERB
ftr-299	148	9	cancellation	cancellation	NOUN
ftr-299	148	10	of	of	ADP
ftr-299	148	11	indebtedness	indebtedness	NOUN
ftr-299	148	12	income	income	NOUN
ftr-299	148	13	resulting	result	VERB
ftr-299	148	14	from	from	ADP
ftr-299	148	15	a	a	DET
ftr-299	148	16	reacquisition	reacquisition	NOUN
ftr-299	148	17	(	(	PUNCT
ftr-299	148	18	broadly	broadly	ADV
ftr-299	148	19	defined	define	VERB
ftr-299	148	20	in	in	ADP
ftr-299	148	21	§	§	PROPN
ftr-299	148	22	108(i)(4	108(i)(4	NUM
ftr-299	148	23	)	)	PUNCT
ftr-299	148	24	)	)	PUNCT
ftr-299	148	25	of	of	ADP
ftr-299	148	26	a	a	DET
ftr-299	148	27	debt	debt	NOUN
ftr-299	148	28	instrument	instrument	NOUN
ftr-299	148	29	,	,	PUNCT
ftr-299	148	30	issued	issue	VERB
ftr-299	148	31	by	by	ADP
ftr-299	148	32	a	a	DET
ftr-299	148	33	c	c	NOUN
ftr-299	148	34	corporation	corporation	NOUN
ftr-299	148	35	or	or	CCONJ
ftr-299	148	36	other	other	ADJ
ftr-299	148	37	person	person	NOUN
ftr-299	148	38	engaged	engage	VERB
ftr-299	148	39	in	in	ADP
ftr-299	148	40	a	a	DET
ftr-299	148	41	trade	trade	NOUN
ftr-299	148	42	or	or	CCONJ
ftr-299	148	43	business	business	NOUN
ftr-299	148	44	,	,	PUNCT
ftr-299	148	45	ratably	ratably	ADV
ftr-299	148	46	over	over	ADP
ftr-299	148	47	five	five	NUM
ftr-299	148	48	years	year	NOUN
ftr-299	148	49	beginning	begin	VERB
ftr-299	148	50	with	with	ADP
ftr-299	148	51	the	the	DET
ftr-299	148	52	fifth	fifth	ADJ
ftr-299	148	53	year	year	NOUN
ftr-299	148	54	following	follow	VERB
ftr-299	148	55	reacquisition	reacquisition	NOUN
ftr-299	148	56	occurring	occur	VERB
ftr-299	148	57	in	in	ADP
ftr-299	148	58	2009	2009	NUM
ftr-299	148	59	,	,	PUNCT
ftr-299	148	60	and	and	CCONJ
ftr-299	148	61	the	the	DET
ftr-299	148	62	fourth	fourth	ADJ
ftr-299	148	63	year	year	NOUN
ftr-299	148	64	following	follow	VERB
ftr-299	148	65	reacquisition	reacquisition	NOUN
ftr-299	148	66	in	in	ADP
ftr-299	148	67	2010	2010	NUM
ftr-299	148	68	.	.	PUNCT
ftr-299	149	1	under	under	ADP
ftr-299	149	2	§	§	PROPN
ftr-299	149	3	108(i)(5)(b)(iii	108(i)(5)(b)(iii	NUM
ftr-299	149	4	)	)	PUNCT
ftr-299	149	5	an	an	DET
ftr-299	149	6	election	election	NOUN
ftr-299	149	7	is	be	AUX
ftr-299	149	8	made	make	VERB
ftr-299	149	9	by	by	ADP
ftr-299	149	10	the	the	DET
ftr-299	149	11	partnership	partnership	NOUN
ftr-299	149	12	,	,	PUNCT
ftr-299	149	13	not	not	PART
ftr-299	149	14	the	the	DET
ftr-299	149	15	partners	partner	NOUN
ftr-299	149	16	individually	individually	ADV
ftr-299	149	17	.	.	PUNCT
ftr-299	150	1	section	section	NOUN
ftr-299	150	2	108(i)(6	108(i)(6	NUM
ftr-299	150	3	)	)	PUNCT
ftr-299	150	4	requires	require	VERB
ftr-299	150	5	a	a	DET
ftr-299	150	6	partnership	partnership	NOUN
ftr-299	150	7	to	to	PART
ftr-299	150	8	allocate	allocate	VERB
ftr-299	150	9	the	the	DET
ftr-299	150	10	cod	cod	NOUN
ftr-299	150	11	income	income	NOUN
ftr-299	150	12	to	to	ADP
ftr-299	150	13	partners	partner	NOUN
ftr-299	150	14	according	accord	VERB
ftr-299	150	15	to	to	ADP
ftr-299	150	16	partnership	partnership	NOUN
ftr-299	150	17	share	share	NOUN
ftr-299	150	18	on	on	ADP
ftr-299	150	19	the	the	DET
ftr-299	150	20	day	day	NOUN
ftr-299	150	21	immediately	immediately	ADV
ftr-299	150	22	preceding	precede	VERB
ftr-299	150	23	reacquisition	reacquisition	NOUN
ftr-299	150	24	and	and	CCONJ
ftr-299	150	25	provides	provide	VERB
ftr-299	150	26	that	that	SCONJ
ftr-299	150	27	the	the	DET
ftr-299	150	28	discharge	discharge	NOUN
ftr-299	150	29	will	will	AUX
ftr-299	150	30	not	not	PART
ftr-299	150	31	trigger	trigger	VERB
ftr-299	150	32	2014	2014	NUM
ftr-299	150	33	]	]	PUNCT
ftr-299	150	34	recent	recent	ADJ
ftr-299	150	35	developments	development	NOUN
ftr-299	150	36	in	in	ADP
ftr-299	150	37	federal	federal	ADJ
ftr-299	150	38	income	income	NOUN
ftr-299	150	39	taxation	taxation	NOUN
ftr-299	150	40	241	241	NUM
ftr-299	150	41	§	§	PROPN
ftr-299	150	42	752(b	752(b	PROPN
ftr-299	150	43	)	)	PUNCT
ftr-299	150	44	recognition	recognition	NOUN
ftr-299	150	45	under	under	ADP
ftr-299	150	46	§	§	PROPN
ftr-299	150	47	731	731	NUM
ftr-299	150	48	because	because	SCONJ
ftr-299	150	49	of	of	ADP
ftr-299	150	50	a	a	DET
ftr-299	150	51	reduction	reduction	NOUN
ftr-299	150	52	in	in	ADP
ftr-299	150	53	a	a	DET
ftr-299	150	54	partner	partner	NOUN
ftr-299	150	55	’s	’s	PART
ftr-299	150	56	share	share	NOUN
ftr-299	150	57	of	of	ADP
ftr-299	150	58	partnership	partnership	NOUN
ftr-299	150	59	liabilities	liability	NOUN
ftr-299	150	60	.	.	PUNCT
ftr-299	151	1			NOUN
ftr-299	151	2	temp	temp	NOUN
ftr-299	151	3	.	.	PUNCT
ftr-299	152	1	reg	reg	NOUN
ftr-299	152	2	.	.	PUNCT
ftr-299	153	1	§	§	PROPN
ftr-299	153	2	1.108(i)-2t(d)(1	1.108(i)-2t(d)(1	NUM
ftr-299	153	3	)	)	PUNCT
ftr-299	153	4	provides	provide	VERB
ftr-299	153	5	five	five	NUM
ftr-299	153	6	safe	safe	ADJ
ftr-299	153	7	harbors	harbor	NOUN
ftr-299	153	8	where	where	SCONJ
ftr-299	153	9	debt	debt	NOUN
ftr-299	153	10	instruments	instrument	NOUN
ftr-299	153	11	issued	issue	VERB
ftr-299	153	12	by	by	ADP
ftr-299	153	13	a	a	DET
ftr-299	153	14	partnership	partnership	NOUN
ftr-299	153	15	or	or	CCONJ
ftr-299	153	16	s	s	PROPN
ftr-299	153	17	corporation	corporation	NOUN
ftr-299	153	18	will	will	AUX
ftr-299	153	19	be	be	AUX
ftr-299	153	20	treated	treat	VERB
ftr-299	153	21	as	as	SCONJ
ftr-299	153	22	issued	issue	VERB
ftr-299	153	23	in	in	ADP
ftr-299	153	24	a	a	DET
ftr-299	153	25	trade	trade	NOUN
ftr-299	153	26	or	or	CCONJ
ftr-299	153	27	business	business	NOUN
ftr-299	153	28	:	:	PUNCT
ftr-299	153	29	(	(	PUNCT
ftr-299	153	30	1	1	X
ftr-299	153	31	)	)	PUNCT
ftr-299	153	32	the	the	DET
ftr-299	153	33	gross	gross	ADJ
ftr-299	153	34	fair	fair	ADJ
ftr-299	153	35	market	market	NOUN
ftr-299	153	36	value	value	NOUN
ftr-299	153	37	of	of	ADP
ftr-299	153	38	the	the	DET
ftr-299	153	39	trade	trade	NOUN
ftr-299	153	40	or	or	CCONJ
ftr-299	153	41	business	business	NOUN
ftr-299	153	42	assets	asset	NOUN
ftr-299	153	43	of	of	ADP
ftr-299	153	44	the	the	DET
ftr-299	153	45	partnership	partnership	NOUN
ftr-299	153	46	or	or	CCONJ
ftr-299	153	47	s	s	PROPN
ftr-299	153	48	corporation	corporation	NOUN
ftr-299	153	49	represent	represent	VERB
ftr-299	153	50	at	at	ADV
ftr-299	153	51	least	least	ADV
ftr-299	153	52	80	80	NUM
ftr-299	153	53	percent	percent	NOUN
ftr-299	153	54	of	of	ADP
ftr-299	153	55	the	the	DET
ftr-299	153	56	fair	fair	ADJ
ftr-299	153	57	market	market	NOUN
ftr-299	153	58	value	value	NOUN
ftr-299	153	59	of	of	ADP
ftr-299	153	60	all	all	PRON
ftr-299	153	61	of	of	ADP
ftr-299	153	62	its	its	PRON
ftr-299	153	63	assets	asset	NOUN
ftr-299	153	64	on	on	ADP
ftr-299	153	65	the	the	DET
ftr-299	153	66	date	date	NOUN
ftr-299	153	67	of	of	ADP
ftr-299	153	68	issuance	issuance	NOUN
ftr-299	153	69	,	,	PUNCT
ftr-299	153	70	(	(	PUNCT
ftr-299	153	71	2	2	X
ftr-299	153	72	)	)	PUNCT
ftr-299	153	73	trade	trade	NOUN
ftr-299	153	74	or	or	CCONJ
ftr-299	153	75	business	business	NOUN
ftr-299	153	76	expenses	expense	NOUN
ftr-299	153	77	of	of	ADP
ftr-299	153	78	the	the	DET
ftr-299	153	79	partnership	partnership	NOUN
ftr-299	153	80	or	or	CCONJ
ftr-299	153	81	s	s	PROPN
ftr-299	153	82	corporation	corporation	NOUN
ftr-299	153	83	represent	represent	VERB
ftr-299	153	84	at	at	ADV
ftr-299	153	85	least	least	ADV
ftr-299	153	86	80	80	NUM
ftr-299	153	87	percent	percent	NOUN
ftr-299	153	88	of	of	ADP
ftr-299	153	89	all	all	DET
ftr-299	153	90	expenditures	expenditure	NOUN
ftr-299	153	91	,	,	PUNCT
ftr-299	153	92	(	(	PUNCT
ftr-299	153	93	3	3	X
ftr-299	153	94	)	)	PUNCT
ftr-299	153	95	at	at	ADV
ftr-299	153	96	least	least	ADJ
ftr-299	153	97	95	95	NUM
ftr-299	153	98	percent	percent	NOUN
ftr-299	153	99	of	of	ADP
ftr-299	153	100	the	the	DET
ftr-299	153	101	interest	interest	NOUN
ftr-299	153	102	paid	pay	VERB
ftr-299	153	103	on	on	ADP
ftr-299	153	104	the	the	DET
ftr-299	153	105	debt	debt	NOUN
ftr-299	153	106	instrument	instrument	NOUN
ftr-299	153	107	is	be	AUX
ftr-299	153	108	allocable	allocable	ADJ
ftr-299	153	109	to	to	PART
ftr-299	153	110	trade	trade	VERB
ftr-299	153	111	or	or	CCONJ
ftr-299	153	112	business	business	NOUN
ftr-299	153	113	expenditures	expenditure	NOUN
ftr-299	153	114	under	under	ADP
ftr-299	153	115	the	the	DET
ftr-299	153	116	interest	interest	NOUN
ftr-299	153	117	allocation	allocation	NOUN
ftr-299	153	118	rules	rule	NOUN
ftr-299	153	119	of	of	ADP
ftr-299	153	120	temp	temp	NOUN
ftr-299	153	121	.	.	PUNCT
ftr-299	154	1	reg	reg	NOUN
ftr-299	154	2	.	.	PUNCT
ftr-299	155	1	§	§	PROPN
ftr-299	155	2	1.163	1.163	NUM
ftr-299	155	3	-	-	SYM
ftr-299	155	4	8	8	NUM
ftr-299	155	5	t	t	NOUN
ftr-299	155	6	,	,	PUNCT
ftr-299	155	7	(	(	PUNCT
ftr-299	155	8	4	4	X
ftr-299	155	9	)	)	PUNCT
ftr-299	155	10	at	at	ADV
ftr-299	155	11	least	least	ADJ
ftr-299	155	12	95	95	NUM
ftr-299	155	13	percent	percent	NOUN
ftr-299	155	14	of	of	ADP
ftr-299	155	15	the	the	DET
ftr-299	155	16	proceeds	proceed	NOUN
ftr-299	155	17	from	from	ADP
ftr-299	155	18	the	the	DET
ftr-299	155	19	debt	debt	NOUN
ftr-299	155	20	instrument	instrument	NOUN
ftr-299	155	21	were	be	AUX
ftr-299	155	22	used	use	VERB
ftr-299	155	23	to	to	PART
ftr-299	155	24	acquire	acquire	VERB
ftr-299	155	25	trade	trade	NOUN
ftr-299	155	26	or	or	CCONJ
ftr-299	155	27	business	business	NOUN
ftr-299	155	28	assets	asset	NOUN
ftr-299	155	29	within	within	ADP
ftr-299	155	30	six	six	NUM
ftr-299	155	31	months	month	NOUN
ftr-299	155	32	of	of	ADP
ftr-299	155	33	the	the	DET
ftr-299	155	34	issue	issue	NOUN
ftr-299	155	35	of	of	ADP
ftr-299	155	36	the	the	DET
ftr-299	155	37	debt	debt	NOUN
ftr-299	155	38	,	,	PUNCT
ftr-299	155	39	or	or	CCONJ
ftr-299	155	40	(	(	PUNCT
ftr-299	155	41	5	5	X
ftr-299	155	42	)	)	PUNCT
ftr-299	155	43	the	the	DET
ftr-299	155	44	partnership	partnership	NOUN
ftr-299	155	45	or	or	CCONJ
ftr-299	155	46	s	s	PROPN
ftr-299	155	47	corporation	corporation	NOUN
ftr-299	155	48	issued	issue	VERB
ftr-299	155	49	the	the	DET
ftr-299	155	50	debt	debt	NOUN
ftr-299	155	51	instrument	instrument	NOUN
ftr-299	155	52	to	to	ADP
ftr-299	155	53	the	the	DET
ftr-299	155	54	seller	seller	NOUN
ftr-299	155	55	of	of	ADP
ftr-299	155	56	a	a	DET
ftr-299	155	57	trade	trade	NOUN
ftr-299	155	58	or	or	CCONJ
ftr-299	155	59	business	business	NOUN
ftr-299	155	60	to	to	PART
ftr-299	155	61	acquire	acquire	VERB
ftr-299	155	62	the	the	DET
ftr-299	155	63	trade	trade	NOUN
ftr-299	155	64	or	or	CCONJ
ftr-299	155	65	business	business	NOUN
ftr-299	155	66	.	.	PUNCT
ftr-299	156	1	absent	absent	ADJ
ftr-299	156	2	anchoring	anchoring	NOUN
ftr-299	156	3	in	in	ADP
ftr-299	156	4	one	one	NUM
ftr-299	156	5	of	of	ADP
ftr-299	156	6	the	the	DET
ftr-299	156	7	safe	safe	ADJ
ftr-299	156	8	harbors	harbor	NOUN
ftr-299	156	9	,	,	PUNCT
ftr-299	156	10	qualification	qualification	NOUN
ftr-299	156	11	of	of	ADP
ftr-299	156	12	a	a	DET
ftr-299	156	13	trade	trade	NOUN
ftr-299	156	14	or	or	CCONJ
ftr-299	156	15	business	business	NOUN
ftr-299	156	16	debt	debt	NOUN
ftr-299	156	17	is	be	AUX
ftr-299	156	18	a	a	DET
ftr-299	156	19	matter	matter	NOUN
ftr-299	156	20	of	of	ADP
ftr-299	156	21	facts	fact	NOUN
ftr-299	156	22	and	and	CCONJ
ftr-299	156	23	circumstances	circumstance	NOUN
ftr-299	156	24	.	.	PUNCT
ftr-299	157	1			PRON
ftr-299	158	1	while	while	SCONJ
ftr-299	158	2	§	§	PROPN
ftr-299	158	3	108(i)(5)(b)(iii	108(i)(5)(b)(iii	NUM
ftr-299	158	4	)	)	PUNCT
ftr-299	158	5	requires	require	VERB
ftr-299	158	6	the	the	DET
ftr-299	158	7	election	election	NOUN
ftr-299	158	8	to	to	PART
ftr-299	158	9	be	be	AUX
ftr-299	158	10	made	make	VERB
ftr-299	158	11	at	at	ADP
ftr-299	158	12	the	the	DET
ftr-299	158	13	partnership	partnership	NOUN
ftr-299	158	14	level	level	NOUN
ftr-299	158	15	,	,	PUNCT
ftr-299	158	16	temp	temp	NOUN
ftr-299	158	17	.	.	PUNCT
ftr-299	159	1	reg	reg	PROPN
ftr-299	159	2	.	.	PUNCT
ftr-299	160	1	§	§	PROPN
ftr-299	160	2	1.108(i)-2t(b)(1	1.108(i)-2t(b)(1	NUM
ftr-299	160	3	)	)	PUNCT
ftr-299	160	4	allows	allow	VERB
ftr-299	160	5	the	the	DET
ftr-299	160	6	partnership	partnership	NOUN
ftr-299	160	7	to	to	PART
ftr-299	160	8	allocate	allocate	VERB
ftr-299	160	9	both	both	CCONJ
ftr-299	160	10	deferred	defer	VERB
ftr-299	160	11	and	and	CCONJ
ftr-299	160	12	included	include	VERB
ftr-299	160	13	portions	portion	NOUN
ftr-299	160	14	of	of	ADP
ftr-299	160	15	cod	cod	NOUN
ftr-299	160	16	income	income	NOUN
ftr-299	160	17	to	to	ADP
ftr-299	160	18	the	the	DET
ftr-299	160	19	partners	partner	NOUN
ftr-299	160	20	.	.	PUNCT
ftr-299	161	1	the	the	DET
ftr-299	161	2	temporary	temporary	ADJ
ftr-299	161	3	regulations	regulation	NOUN
ftr-299	161	4	first	first	ADV
ftr-299	161	5	require	require	VERB
ftr-299	161	6	that	that	SCONJ
ftr-299	161	7	cod	cod	NOUN
ftr-299	161	8	income	income	NOUN
ftr-299	161	9	be	be	AUX
ftr-299	161	10	allocated	allocate	VERB
ftr-299	161	11	to	to	ADP
ftr-299	161	12	the	the	DET
ftr-299	161	13	partners	partner	NOUN
ftr-299	161	14	in	in	ADP
ftr-299	161	15	the	the	DET
ftr-299	161	16	partnership	partnership	NOUN
ftr-299	161	17	immediately	immediately	ADV
ftr-299	161	18	before	before	SCONJ
ftr-299	161	19	the	the	DET
ftr-299	161	20	reacquisition	reacquisition	NOUN
ftr-299	161	21	in	in	ADP
ftr-299	161	22	the	the	DET
ftr-299	161	23	manner	manner	NOUN
ftr-299	161	24	the	the	DET
ftr-299	161	25	income	income	NOUN
ftr-299	161	26	would	would	AUX
ftr-299	161	27	be	be	AUX
ftr-299	161	28	included	include	VERB
ftr-299	161	29	in	in	ADP
ftr-299	161	30	distributive	distributive	ADJ
ftr-299	161	31	shares	share	NOUN
ftr-299	161	32	under	under	ADP
ftr-299	161	33	§	§	PROPN
ftr-299	161	34	704	704	NUM
ftr-299	161	35	,	,	PUNCT
ftr-299	161	36	then	then	ADV
ftr-299	161	37	the	the	DET
ftr-299	161	38	partnership	partnership	NOUN
ftr-299	161	39	must	must	AUX
ftr-299	161	40	determine	determine	VERB
ftr-299	161	41	the	the	DET
ftr-299	161	42	amount	amount	NOUN
ftr-299	161	43	of	of	ADP
ftr-299	161	44	cod	cod	NOUN
ftr-299	161	45	income	income	NOUN
ftr-299	161	46	from	from	ADP
ftr-299	161	47	the	the	DET
ftr-299	161	48	applicable	applicable	ADJ
ftr-299	161	49	instrument	instrument	NOUN
ftr-299	161	50	that	that	PRON
ftr-299	161	51	is	be	AUX
ftr-299	161	52	the	the	DET
ftr-299	161	53	deferred	defer	VERB
ftr-299	161	54	amount	amount	NOUN
ftr-299	161	55	includible	includible	NOUN
ftr-299	161	56	in	in	ADP
ftr-299	161	57	the	the	DET
ftr-299	161	58	partner	partner	NOUN
ftr-299	161	59	’s	’s	PART
ftr-299	161	60	share	share	NOUN
ftr-299	161	61	and	and	CCONJ
ftr-299	161	62	the	the	DET
ftr-299	161	63	amount	amount	NOUN
ftr-299	161	64	that	that	PRON
ftr-299	161	65	is	be	AUX
ftr-299	161	66	immediately	immediately	ADV
ftr-299	161	67	includible	includible	ADJ
ftr-299	161	68	.	.	PUNCT
ftr-299	162	1	with	with	ADP
ftr-299	162	2	respect	respect	NOUN
ftr-299	162	3	to	to	ADP
ftr-299	162	4	deferred	defer	VERB
ftr-299	162	5	cod	cod	NOUN
ftr-299	162	6	income	income	NOUN
ftr-299	162	7	of	of	ADP
ftr-299	162	8	an	an	DET
ftr-299	162	9	s	s	NOUN
ftr-299	162	10	corporation	corporation	NOUN
ftr-299	162	11	,	,	PUNCT
ftr-299	162	12	temp	temp	NOUN
ftr-299	162	13	.	.	PUNCT
ftr-299	163	1	reg	reg	PROPN
ftr-299	163	2	.	.	PUNCT
ftr-299	164	1	§	§	PROPN
ftr-299	164	2	1.108(i)-2t(c)(1	1.108(i)-2t(c)(1	NUM
ftr-299	164	3	)	)	PUNCT
ftr-299	164	4	requires	require	VERB
ftr-299	164	5	that	that	SCONJ
ftr-299	164	6	on	on	ADP
ftr-299	164	7	an	an	DET
ftr-299	164	8	election	election	NOUN
ftr-299	164	9	by	by	ADP
ftr-299	164	10	the	the	DET
ftr-299	164	11	s	s	PROPN
ftr-299	164	12	corporation	corporation	NOUN
ftr-299	164	13	,	,	PUNCT
ftr-299	164	14	deferred	deferred	ADJ
ftr-299	164	15	income	income	NOUN
ftr-299	164	16	must	must	AUX
ftr-299	164	17	be	be	AUX
ftr-299	164	18	shared	share	VERB
ftr-299	164	19	pro	pro	ADJ
ftr-299	164	20	rata	rata	NOUN
ftr-299	164	21	on	on	ADP
ftr-299	164	22	the	the	DET
ftr-299	164	23	basis	basis	NOUN
ftr-299	164	24	of	of	ADP
ftr-299	164	25	stock	stock	NOUN
ftr-299	164	26	ownership	ownership	NOUN
ftr-299	164	27	immediately	immediately	ADV
ftr-299	164	28	prior	prior	ADV
ftr-299	164	29	to	to	ADP
ftr-299	164	30	the	the	DET
ftr-299	164	31	reacquisition	reacquisition	NOUN
ftr-299	164	32	.	.	PUNCT
ftr-299	165	1			PROPN
ftr-299	165	2	temp	temp	NOUN
ftr-299	165	3	.	.	PUNCT
ftr-299	166	1	reg	reg	NOUN
ftr-299	166	2	.	.	PUNCT
ftr-299	167	1	§	§	PROPN
ftr-299	167	2	1.108(i)-2t(b)(2	1.108(i)-2t(b)(2	NUM
ftr-299	167	3	)	)	PUNCT
ftr-299	167	4	provides	provide	VERB
ftr-299	167	5	that	that	SCONJ
ftr-299	167	6	a	a	DET
ftr-299	167	7	partner	partner	NOUN
ftr-299	167	8	’s	’s	PART
ftr-299	167	9	basis	basis	NOUN
ftr-299	167	10	is	be	AUX
ftr-299	167	11	not	not	PART
ftr-299	167	12	adjusted	adjust	VERB
ftr-299	167	13	under	under	ADP
ftr-299	167	14	§	§	PROPN
ftr-299	167	15	705(a	705(a	PROPN
ftr-299	167	16	)	)	PUNCT
ftr-299	167	17	to	to	PART
ftr-299	167	18	account	account	VERB
ftr-299	167	19	for	for	ADP
ftr-299	167	20	the	the	DET
ftr-299	167	21	partner	partner	NOUN
ftr-299	167	22	’s	’s	PART
ftr-299	167	23	share	share	NOUN
ftr-299	167	24	of	of	ADP
ftr-299	167	25	partnership	partnership	NOUN
ftr-299	167	26	deferred	defer	VERB
ftr-299	167	27	cod	cod	NOUN
ftr-299	167	28	income	income	NOUN
ftr-299	167	29	until	until	SCONJ
ftr-299	167	30	the	the	DET
ftr-299	167	31	deferred	defer	VERB
ftr-299	167	32	item	item	NOUN
ftr-299	167	33	is	be	AUX
ftr-299	167	34	recognized	recognize	VERB
ftr-299	167	35	by	by	ADP
ftr-299	167	36	the	the	DET
ftr-299	167	37	partner	partner	NOUN
ftr-299	167	38	.	.	PUNCT
ftr-299	168	1	likewise	likewise	ADV
ftr-299	168	2	,	,	PUNCT
ftr-299	168	3	temp	temp	NOUN
ftr-299	168	4	.	.	PUNCT
ftr-299	169	1	reg	reg	PROPN
ftr-299	169	2	.	.	PUNCT
ftr-299	170	1	§	§	PROPN
ftr-299	170	2	1.108(i)-2t(c)(2	1.108(i)-2t(c)(2	NUM
ftr-299	170	3	)	)	PUNCT
ftr-299	170	4	provides	provide	VERB
ftr-299	170	5	that	that	SCONJ
ftr-299	170	6	neither	neither	CCONJ
ftr-299	170	7	an	an	DET
ftr-299	170	8	s	s	NOUN
ftr-299	170	9	corporation	corporation	NOUN
ftr-299	170	10	shareholder	shareholder	NOUN
ftr-299	170	11	’s	’s	PART
ftr-299	170	12	basis	basis	NOUN
ftr-299	170	13	under	under	ADP
ftr-299	170	14	§	§	PROPN
ftr-299	170	15	1367	1367	NUM
ftr-299	170	16	nor	nor	CCONJ
ftr-299	170	17	the	the	DET
ftr-299	170	18	shareholder	shareholder	NOUN
ftr-299	170	19	’s	’s	PART
ftr-299	170	20	accumulated	accumulate	VERB
ftr-299	170	21	adjustment	adjustment	NOUN
ftr-299	170	22	account	account	NOUN
ftr-299	170	23	is	be	AUX
ftr-299	170	24	adjusted	adjust	VERB
ftr-299	170	25	for	for	ADP
ftr-299	170	26	deferred	defer	VERB
ftr-299	170	27	cod	cod	NOUN
ftr-299	170	28	income	income	NOUN
ftr-299	170	29	until	until	SCONJ
ftr-299	170	30	the	the	DET
ftr-299	170	31	shareholder	shareholder	NOUN
ftr-299	170	32	recognizes	recognize	VERB
ftr-299	170	33	the	the	DET
ftr-299	170	34	deferred	deferred	ADJ
ftr-299	170	35	cod	cod	NOUN
ftr-299	170	36	income	income	NOUN
ftr-299	170	37	.	.	PUNCT
ftr-299	171	1			X
ftr-299	172	1	following	follow	VERB
ftr-299	172	2	the	the	DET
ftr-299	172	3	rules	rule	NOUN
ftr-299	172	4	of	of	ADP
ftr-299	172	5	rev	rev	PROPN
ftr-299	172	6	.	.	PROPN
ftr-299	172	7	proc	proc	PROPN
ftr-299	172	8	.	.	PUNCT
ftr-299	173	1	2009	2009	NUM
ftr-299	173	2	37	37	NUM
ftr-299	173	3	,	,	PUNCT
ftr-299	173	4	and	and	CCONJ
ftr-299	173	5	applying	apply	VERB
ftr-299	173	6	the	the	DET
ftr-299	173	7	rules	rule	NOUN
ftr-299	173	8	of	of	ADP
ftr-299	173	9	§	§	PROPN
ftr-299	173	10	108(i)(6	108(i)(6	NUM
ftr-299	173	11	)	)	PUNCT
ftr-299	173	12	,	,	PUNCT
ftr-299	173	13	temp	temp	NOUN
ftr-299	173	14	.	.	PUNCT
ftr-299	174	1	reg	reg	PROPN
ftr-299	174	2	.	.	PUNCT
ftr-299	175	1	§	§	PROPN
ftr-299	175	2	1.108(i)-2t(b)(3	1.108(i)-2t(b)(3	NUM
ftr-299	175	3	)	)	PUNCT
ftr-299	175	4	provides	provide	VERB
ftr-299	175	5	that	that	DET
ftr-299	175	6	reduction	reduction	NOUN
ftr-299	175	7	in	in	ADP
ftr-299	175	8	a	a	DET
ftr-299	175	9	partner	partner	NOUN
ftr-299	175	10	’s	’s	PART
ftr-299	175	11	share	share	NOUN
ftr-299	175	12	of	of	ADP
ftr-299	175	13	partnership	partnership	NOUN
ftr-299	175	14	liabilities	liability	NOUN
ftr-299	175	15	is	be	AUX
ftr-299	175	16	determined	determine	VERB
ftr-299	175	17	under	under	ADP
ftr-299	175	18	§	§	PROPN
ftr-299	175	19	752(b	752(b	PROPN
ftr-299	175	20	)	)	PUNCT
ftr-299	175	21	when	when	SCONJ
ftr-299	175	22	a	a	DET
ftr-299	175	23	debt	debt	NOUN
ftr-299	175	24	instrument	instrument	NOUN
ftr-299	175	25	is	be	AUX
ftr-299	175	26	reacquired	reacquire	VERB
ftr-299	175	27	,	,	PUNCT
ftr-299	175	28	but	but	CCONJ
ftr-299	175	29	that	that	SCONJ
ftr-299	175	30	the	the	DET
ftr-299	175	31	reduction	reduction	NOUN
ftr-299	175	32	in	in	ADP
ftr-299	175	33	liabilities	liability	NOUN
ftr-299	175	34	is	be	AUX
ftr-299	175	35	not	not	PART
ftr-299	175	36	treated	treat	VERB
ftr-299	175	37	as	as	ADP
ftr-299	175	38	a	a	DET
ftr-299	175	39	distribution	distribution	NOUN
ftr-299	175	40	of	of	ADP
ftr-299	175	41	money	money	NOUN
ftr-299	175	42	until	until	SCONJ
ftr-299	175	43	deferred	defer	VERB
ftr-299	175	44	cod	cod	NOUN
ftr-299	175	45	income	income	NOUN
ftr-299	175	46	is	be	AUX
ftr-299	175	47	recognized	recognize	VERB
ftr-299	175	48	by	by	ADP
ftr-299	175	49	the	the	DET
ftr-299	175	50	partner	partner	NOUN
ftr-299	175	51	.	.	PUNCT
ftr-299	176	1	the	the	DET
ftr-299	176	2	temporary	temporary	ADJ
ftr-299	176	3	regulations	regulation	NOUN
ftr-299	176	4	242	242	NUM
ftr-299	176	5	florida	florida	PROPN
ftr-299	176	6	tax	tax	NOUN
ftr-299	176	7	review	review	NOUN
ftr-299	176	8	[	[	X
ftr-299	176	9	vol	vol	NOUN
ftr-299	176	10	.	.	PUNCT
ftr-299	177	1	15:5	15:5	NUM
ftr-299	177	2	provide	provide	VERB
ftr-299	177	3	additional	additional	ADJ
ftr-299	177	4	rules	rule	NOUN
ftr-299	177	5	for	for	ADP
ftr-299	177	6	determining	determine	VERB
ftr-299	177	7	a	a	DET
ftr-299	177	8	partner	partner	NOUN
ftr-299	177	9	’s	’s	PART
ftr-299	177	10	deferred	defer	VERB
ftr-299	177	11	amounts	amount	NOUN
ftr-299	177	12	where	where	SCONJ
ftr-299	177	13	the	the	DET
ftr-299	177	14	partner	partner	NOUN
ftr-299	177	15	would	would	AUX
ftr-299	177	16	recognize	recognize	VERB
ftr-299	177	17	§	§	PROPN
ftr-299	177	18	731	731	NUM
ftr-299	177	19	gain	gain	NOUN
ftr-299	177	20	in	in	ADP
ftr-299	177	21	the	the	DET
ftr-299	177	22	year	year	NOUN
ftr-299	177	23	of	of	ADP
ftr-299	177	24	the	the	DET
ftr-299	177	25	reacquisition	reacquisition	NOUN
ftr-299	177	26	.	.	PUNCT
ftr-299	178	1			PRON
ftr-299	178	2	partners	partner	NOUN
ftr-299	178	3	’	'	PUNCT
ftr-299	178	4	capital	capital	NOUN
ftr-299	178	5	accounts	account	NOUN
ftr-299	178	6	are	be	AUX
ftr-299	178	7	adjusted	adjust	VERB
ftr-299	178	8	as	as	SCONJ
ftr-299	178	9	if	if	SCONJ
ftr-299	178	10	no	no	DET
ftr-299	178	11	§	§	PROPN
ftr-299	178	12	108(i	108(i	PROPN
ftr-299	178	13	)	)	PUNCT
ftr-299	178	14	election	election	NOUN
ftr-299	178	15	were	be	AUX
ftr-299	178	16	made	make	VERB
ftr-299	178	17	.	.	PUNCT
ftr-299	179	1			PROPN
ftr-299	179	2	temp	temp	NOUN
ftr-299	179	3	.	.	PUNCT
ftr-299	180	1	reg	reg	NOUN
ftr-299	180	2	.	.	PUNCT
ftr-299	181	1	§	§	PROPN
ftr-299	181	2	1.108(i)-2t(d)(3	1.108(i)-2t(d)(3	NUM
ftr-299	181	3	)	)	PUNCT
ftr-299	181	4	provides	provide	VERB
ftr-299	181	5	that	that	PRON
ftr-299	181	6	gain	gain	VERB
ftr-299	181	7	attributable	attributable	ADJ
ftr-299	181	8	to	to	ADP
ftr-299	181	9	a	a	DET
ftr-299	181	10	reduction	reduction	NOUN
ftr-299	181	11	in	in	ADP
ftr-299	181	12	a	a	DET
ftr-299	181	13	partner	partner	NOUN
ftr-299	181	14	’s	’s	NOUN
ftr-299	181	15	or	or	CCONJ
ftr-299	181	16	s	s	PROPN
ftr-299	181	17	corporation	corporation	NOUN
ftr-299	181	18	shareholder	shareholder	NOUN
ftr-299	181	19	’s	’s	PART
ftr-299	181	20	amount	amount	NOUN
ftr-299	181	21	at	at	ADP
ftr-299	181	22	-	-	PUNCT
ftr-299	181	23	risk	risk	NOUN
ftr-299	181	24	under	under	ADP
ftr-299	181	25	§	§	PROPN
ftr-299	181	26	465(e	465(e	PROPN
ftr-299	181	27	)	)	PUNCT
ftr-299	181	28	will	will	AUX
ftr-299	181	29	not	not	PART
ftr-299	181	30	be	be	AUX
ftr-299	181	31	taken	take	VERB
ftr-299	181	32	into	into	ADP
ftr-299	181	33	account	account	NOUN
ftr-299	181	34	in	in	ADP
ftr-299	181	35	the	the	DET
ftr-299	181	36	year	year	NOUN
ftr-299	181	37	of	of	ADP
ftr-299	181	38	reacquisition	reacquisition	NOUN
ftr-299	181	39	and	and	CCONJ
ftr-299	181	40	will	will	AUX
ftr-299	181	41	be	be	AUX
ftr-299	181	42	deferred	defer	VERB
ftr-299	181	43	to	to	ADP
ftr-299	181	44	the	the	DET
ftr-299	181	45	date	date	NOUN
ftr-299	181	46	the	the	DET
ftr-299	181	47	cod	cod	NOUN
ftr-299	181	48	income	income	NOUN
ftr-299	181	49	is	be	AUX
ftr-299	181	50	recognized	recognize	VERB
ftr-299	181	51	.	.	PUNCT
ftr-299	182	1			X
ftr-299	182	2	in	in	ADP
ftr-299	182	3	the	the	DET
ftr-299	182	4	case	case	NOUN
ftr-299	182	5	of	of	ADP
ftr-299	182	6	an	an	DET
ftr-299	182	7	acceleration	acceleration	NOUN
ftr-299	182	8	event	event	NOUN
ftr-299	182	9	under	under	ADP
ftr-299	182	10	§	§	PROPN
ftr-299	182	11	108(i)(5)(d	108(i)(5)(d	PROPN
ftr-299	182	12	)	)	PUNCT
ftr-299	182	13	that	that	PRON
ftr-299	182	14	requires	require	VERB
ftr-299	182	15	a	a	DET
ftr-299	182	16	partnership	partnership	NOUN
ftr-299	182	17	or	or	CCONJ
ftr-299	182	18	s	s	PROPN
ftr-299	182	19	corporation	corporation	NOUN
ftr-299	182	20	to	to	PART
ftr-299	182	21	recognize	recognize	VERB
ftr-299	182	22	deferred	deferred	ADJ
ftr-299	182	23	items	item	NOUN
ftr-299	182	24	,	,	PUNCT
ftr-299	182	25	under	under	ADP
ftr-299	182	26	temp	temp	NOUN
ftr-299	182	27	.	.	PUNCT
ftr-299	183	1	reg	reg	NOUN
ftr-299	183	2	.	.	PUNCT
ftr-299	184	1	§	§	PROPN
ftr-299	184	2	1.108(i)-2t(c)(3	1.108(i)-2t(c)(3	NUM
ftr-299	184	3	)	)	PUNCT
ftr-299	184	4	the	the	DET
ftr-299	184	5	partners	partner	NOUN
ftr-299	184	6	or	or	CCONJ
ftr-299	184	7	s	s	PART
ftr-299	184	8	corporation	corporation	NOUN
ftr-299	184	9	shareholders	shareholder	NOUN
ftr-299	184	10	must	must	AUX
ftr-299	184	11	account	account	VERB
ftr-299	184	12	for	for	ADP
ftr-299	184	13	deferred	defer	VERB
ftr-299	184	14	cod	cod	NOUN
ftr-299	184	15	income	income	NOUN
ftr-299	184	16	in	in	ADP
ftr-299	184	17	the	the	DET
ftr-299	184	18	year	year	NOUN
ftr-299	184	19	that	that	SCONJ
ftr-299	184	20	the	the	DET
ftr-299	184	21	accelerating	accelerate	VERB
ftr-299	184	22	event	event	NOUN
ftr-299	184	23	takes	take	VERB
ftr-299	184	24	place	place	NOUN
ftr-299	184	25	.	.	PUNCT
ftr-299	185	1	in	in	ADP
ftr-299	185	2	addition	addition	NOUN
ftr-299	185	3	,	,	PUNCT
ftr-299	185	4	the	the	DET
ftr-299	185	5	temporary	temporary	ADJ
ftr-299	185	6	regulations	regulation	NOUN
ftr-299	185	7	describe	describe	VERB
ftr-299	185	8	various	various	ADJ
ftr-299	185	9	circumstances	circumstance	NOUN
ftr-299	185	10	in	in	ADP
ftr-299	185	11	which	which	PRON
ftr-299	185	12	a	a	DET
ftr-299	185	13	partner	partner	NOUN
ftr-299	185	14	or	or	CCONJ
ftr-299	185	15	s	s	PROPN
ftr-299	185	16	corporation	corporation	NOUN
ftr-299	185	17	shareholder	shareholder	NOUN
ftr-299	185	18	terminates	terminate	VERB
ftr-299	185	19	the	the	DET
ftr-299	185	20	interest	interest	NOUN
ftr-299	185	21	in	in	ADP
ftr-299	185	22	the	the	DET
ftr-299	185	23	entity	entity	NOUN
ftr-299	185	24	that	that	PRON
ftr-299	185	25	will	will	AUX
ftr-299	185	26	require	require	VERB
ftr-299	185	27	acceleration	acceleration	NOUN
ftr-299	185	28	of	of	ADP
ftr-299	185	29	deferred	defer	VERB
ftr-299	185	30	cod	cod	NOUN
ftr-299	185	31	income	income	NOUN
ftr-299	185	32	,	,	PUNCT
ftr-299	185	33	including	include	VERB
ftr-299	185	34	death	death	NOUN
ftr-299	185	35	,	,	PUNCT
ftr-299	185	36	liquidation	liquidation	NOUN
ftr-299	185	37	,	,	PUNCT
ftr-299	185	38	sale	sale	NOUN
ftr-299	185	39	or	or	CCONJ
ftr-299	185	40	exchange	exchange	NOUN
ftr-299	185	41	,	,	PUNCT
ftr-299	185	42	redemption	redemption	NOUN
ftr-299	185	43	,	,	PUNCT
ftr-299	185	44	or	or	CCONJ
ftr-299	185	45	abandonment	abandonment	NOUN
ftr-299	185	46	.	.	PUNCT
ftr-299	186	1			PROPN
ftr-299	186	2	identical	identical	ADJ
ftr-299	186	3	proposed	propose	VERB
ftr-299	186	4	regulations	regulation	NOUN
ftr-299	186	5	were	be	AUX
ftr-299	186	6	issued	issue	VERB
ftr-299	186	7	simultaneously	simultaneously	ADV
ftr-299	186	8	.	.	PUNCT
ftr-299	187	1	reg-144762	reg-144762	NOUN
ftr-299	187	2	-	-	PUNCT
ftr-299	187	3	09	09	NUM
ftr-299	187	4	,	,	PUNCT
ftr-299	187	5	application	application	NOUN
ftr-299	187	6	of	of	ADP
ftr-299	187	7	section	section	NOUN
ftr-299	187	8	108(i	108(i	PROPN
ftr-299	187	9	)	)	PUNCT
ftr-299	187	10	to	to	ADP
ftr-299	187	11	partnerships	partnership	NOUN
ftr-299	187	12	and	and	CCONJ
ftr-299	187	13	s	s	NOUN
ftr-299	187	14	corporations	corporation	NOUN
ftr-299	187	15	,	,	PUNCT
ftr-299	187	16	75	75	NUM
ftr-299	187	17	f.r	f.r	NOUN
ftr-299	187	18	.	.	NOUN
ftr-299	187	19	49427	49427	NUM
ftr-299	187	20	(	(	PUNCT
ftr-299	187	21	8/13/10	8/13/10	NUM
ftr-299	187	22	)	)	PUNCT
ftr-299	187	23	.	.	PUNCT
ftr-299	188	1	c.	c.	PROPN
ftr-299	188	2	significant	significant	ADJ
ftr-299	188	3	guidance	guidance	NOUN
ftr-299	188	4	on	on	ADP
ftr-299	188	5	a	a	DET
ftr-299	188	6	soon	soon	ADV
ftr-299	188	7	to	to	PART
ftr-299	188	8	expire	expire	VERB
ftr-299	188	9	beneficial	beneficial	ADJ
ftr-299	188	10	code	code	NOUN
ftr-299	188	11	section	section	NOUN
ftr-299	188	12	that	that	PRON
ftr-299	188	13	leaves	leave	VERB
ftr-299	188	14	a	a	DET
ftr-299	188	15	nasty	nasty	ADJ
ftr-299	188	16	hangover	hangover	NOUN
ftr-299	188	17	.	.	PUNCT
ftr-299	189	1	t.d	t.d	PROPN
ftr-299	189	2	.	.	PROPN
ftr-299	189	3	9497	9497	NUM
ftr-299	189	4	,	,	PUNCT
ftr-299	189	5	guidance	guidance	NOUN
ftr-299	189	6	regarding	regard	VERB
ftr-299	189	7	deferred	deferred	ADJ
ftr-299	189	8	discharge	discharge	NOUN
ftr-299	189	9	of	of	ADP
ftr-299	189	10	indebtedness	indebtedness	NOUN
ftr-299	189	11	income	income	NOUN
ftr-299	189	12	of	of	ADP
ftr-299	189	13	corporations	corporation	NOUN
ftr-299	189	14	and	and	CCONJ
ftr-299	189	15	deferred	defer	VERB
ftr-299	189	16	original	original	ADJ
ftr-299	189	17	issue	issue	NOUN
ftr-299	189	18	discount	discount	NOUN
ftr-299	189	19	deductions	deduction	NOUN
ftr-299	189	20	,	,	PUNCT
ftr-299	189	21	75	75	NUM
ftr-299	189	22	f.r	f.r	NOUN
ftr-299	189	23	.	.	NOUN
ftr-299	189	24	49394	49394	NUM
ftr-299	189	25	(	(	PUNCT
ftr-299	189	26	8/13/10	8/13/10	NUM
ftr-299	189	27	)	)	PUNCT
ftr-299	189	28	.	.	PUNCT
ftr-299	190	1	the	the	DET
ftr-299	190	2	irs	irs	PROPN
ftr-299	190	3	and	and	CCONJ
ftr-299	190	4	treasury	treasury	PROPN
ftr-299	190	5	have	have	AUX
ftr-299	190	6	promulgated	promulgate	VERB
ftr-299	190	7	temp	temp	NOUN
ftr-299	190	8	.	.	PUNCT
ftr-299	191	1	reg	reg	NOUN
ftr-299	191	2	.	.	PUNCT
ftr-299	192	1	§	§	PROPN
ftr-299	192	2	§	§	PROPN
ftr-299	192	3	1.108(i)-0	1.108(i)-0	PROPN
ftr-299	192	4	t	t	NOUN
ftr-299	192	5	through	through	ADP
ftr-299	192	6	1.108(i)-3	1.108(i)-3	PROPN
ftr-299	192	7	t	t	NOUN
ftr-299	192	8	providing	provide	VERB
ftr-299	192	9	detailed	detailed	ADJ
ftr-299	192	10	rules	rule	NOUN
ftr-299	192	11	for	for	ADP
ftr-299	192	12	c	c	NOUN
ftr-299	192	13	corporations	corporation	NOUN
ftr-299	192	14	regarding	regard	VERB
ftr-299	192	15	the	the	DET
ftr-299	192	16	acceleration	acceleration	NOUN
ftr-299	192	17	of	of	ADP
ftr-299	192	18	deferred	defer	VERB
ftr-299	192	19	cod	cod	NOUN
ftr-299	192	20	income	income	NOUN
ftr-299	192	21	and	and	CCONJ
ftr-299	192	22	deferred	defer	VERB
ftr-299	192	23	oid	oid	NOUN
ftr-299	192	24	deductions	deduction	NOUN
ftr-299	192	25	under	under	ADP
ftr-299	192	26	§	§	PROPN
ftr-299	192	27	108(i)(5)(d	108(i)(5)(d	PROPN
ftr-299	192	28	)	)	PUNCT
ftr-299	192	29	,	,	PUNCT
ftr-299	192	30	and	and	CCONJ
ftr-299	192	31	the	the	DET
ftr-299	192	32	calculation	calculation	NOUN
ftr-299	192	33	of	of	ADP
ftr-299	192	34	earnings	earning	NOUN
ftr-299	192	35	and	and	CCONJ
ftr-299	192	36	profits	profit	NOUN
ftr-299	192	37	as	as	ADP
ftr-299	192	38	a	a	DET
ftr-299	192	39	result	result	NOUN
ftr-299	192	40	of	of	ADP
ftr-299	192	41	an	an	DET
ftr-299	192	42	election	election	NOUN
ftr-299	192	43	under	under	ADP
ftr-299	192	44	§	§	PROPN
ftr-299	192	45	108(i	108(i	PROPN
ftr-299	192	46	)	)	PUNCT
ftr-299	192	47	.	.	PUNCT
ftr-299	193	1	the	the	DET
ftr-299	193	2	regulations	regulation	NOUN
ftr-299	193	3	also	also	ADV
ftr-299	193	4	provide	provide	VERB
ftr-299	193	5	rules	rule	NOUN
ftr-299	193	6	applicable	applicable	ADJ
ftr-299	193	7	to	to	ADP
ftr-299	193	8	all	all	DET
ftr-299	193	9	taxpayers	taxpayer	NOUN
ftr-299	193	10	regarding	regard	VERB
ftr-299	193	11	deferred	defer	VERB
ftr-299	193	12	oid	oid	NOUN
ftr-299	193	13	deductions	deduction	NOUN
ftr-299	193	14	under	under	ADP
ftr-299	193	15	§	§	PROPN
ftr-299	193	16	108(i	108(i	PROPN
ftr-299	193	17	)	)	PUNCT
ftr-299	193	18	as	as	ADP
ftr-299	193	19	a	a	DET
ftr-299	193	20	result	result	NOUN
ftr-299	193	21	of	of	ADP
ftr-299	193	22	a	a	DET
ftr-299	193	23	reacquisition	reacquisition	NOUN
ftr-299	193	24	of	of	ADP
ftr-299	193	25	an	an	DET
ftr-299	193	26	applicable	applicable	ADJ
ftr-299	193	27	debt	debt	NOUN
ftr-299	193	28	instrument	instrument	NOUN
ftr-299	193	29	by	by	ADP
ftr-299	193	30	an	an	DET
ftr-299	193	31	issuer	issuer	NOUN
ftr-299	193	32	or	or	CCONJ
ftr-299	193	33	related	related	ADJ
ftr-299	193	34	party	party	NOUN
ftr-299	193	35	.	.	PUNCT
ftr-299	194	1			PROPN
ftr-299	194	2	identical	identical	ADJ
ftr-299	194	3	proposed	propose	VERB
ftr-299	194	4	regulations	regulation	NOUN
ftr-299	194	5	were	be	AUX
ftr-299	194	6	issued	issue	VERB
ftr-299	194	7	simultaneously	simultaneously	ADV
ftr-299	194	8	.	.	PUNCT
ftr-299	195	1	reg-142800	reg-142800	NOUN
ftr-299	195	2	-	-	PUNCT
ftr-299	195	3	09	09	NUM
ftr-299	195	4	,	,	PUNCT
ftr-299	195	5	guidance	guidance	NOUN
ftr-299	195	6	regarding	regard	VERB
ftr-299	195	7	deferred	deferred	ADJ
ftr-299	195	8	discharge	discharge	NOUN
ftr-299	195	9	of	of	ADP
ftr-299	195	10	indebtedness	indebtedness	NOUN
ftr-299	195	11	income	income	NOUN
ftr-299	195	12	of	of	ADP
ftr-299	195	13	corporations	corporation	NOUN
ftr-299	195	14	and	and	CCONJ
ftr-299	195	15	deferred	defer	VERB
ftr-299	195	16	original	original	ADJ
ftr-299	195	17	issue	issue	NOUN
ftr-299	195	18	discount	discount	NOUN
ftr-299	195	19	deductions	deduction	NOUN
ftr-299	195	20	,	,	PUNCT
ftr-299	195	21	75	75	NUM
ftr-299	195	22	f.r	f.r	NOUN
ftr-299	195	23	.	.	PROPN
ftr-299	195	24	49428	49428	NUM
ftr-299	195	25	(	(	PUNCT
ftr-299	195	26	8/13/10	8/13/10	NUM
ftr-299	195	27	)	)	PUNCT
ftr-299	195	28	.	.	PUNCT
ftr-299	196	1	d.	d.	PROPN
ftr-299	196	2	final	final	ADJ
ftr-299	196	3	guidance	guidance	NOUN
ftr-299	196	4	on	on	ADP
ftr-299	196	5	an	an	DET
ftr-299	196	6	expired	expired	ADJ
ftr-299	196	7	code	code	NOUN
ftr-299	196	8	section	section	NOUN
ftr-299	196	9	.	.	PUNCT
ftr-299	197	1	t.d	t.d	PROPN
ftr-299	197	2	.	.	PROPN
ftr-299	197	3	9622	9622	NUM
ftr-299	197	4	,	,	PUNCT
ftr-299	197	5	guidance	guidance	NOUN
ftr-299	197	6	regarding	regard	VERB
ftr-299	197	7	deferred	deferred	ADJ
ftr-299	197	8	discharge	discharge	NOUN
ftr-299	197	9	of	of	ADP
ftr-299	197	10	indebtedness	indebtedness	NOUN
ftr-299	197	11	income	income	NOUN
ftr-299	197	12	of	of	ADP
ftr-299	197	13	corporations	corporation	NOUN
ftr-299	197	14	and	and	CCONJ
ftr-299	197	15	deferred	defer	VERB
ftr-299	197	16	original	original	ADJ
ftr-299	197	17	issue	issue	NOUN
ftr-299	197	18	discount	discount	NOUN
ftr-299	197	19	deductions	deduction	NOUN
ftr-299	197	20	,	,	PUNCT
ftr-299	197	21	78	78	NUM
ftr-299	197	22	f.r	f.r	NOUN
ftr-299	197	23	.	.	NOUN
ftr-299	197	24	39984	39984	NUM
ftr-299	197	25	(	(	PUNCT
ftr-299	197	26	7/2/13	7/2/13	NUM
ftr-299	197	27	)	)	PUNCT
ftr-299	197	28	.	.	PUNCT
ftr-299	198	1	the	the	DET
ftr-299	198	2	treasury	treasury	PROPN
ftr-299	198	3	department	department	PROPN
ftr-299	198	4	has	have	AUX
ftr-299	198	5	finalized	finalize	VERB
ftr-299	198	6	the	the	DET
ftr-299	198	7	proposed	propose	VERB
ftr-299	198	8	regulations	regulation	NOUN
ftr-299	198	9	(	(	PUNCT
ftr-299	198	10	reg-142800	reg-142800	NOUN
ftr-299	198	11	-	-	PUNCT
ftr-299	198	12	09	09	NUM
ftr-299	198	13	,	,	PUNCT
ftr-299	198	14	75	75	NUM
ftr-299	198	15	f.r	f.r	NOUN
ftr-299	198	16	.	.	PROPN
ftr-299	198	17	49428	49428	NUM
ftr-299	198	18	(	(	PUNCT
ftr-299	198	19	8/13/10	8/13/10	NUM
ftr-299	198	20	)	)	PUNCT
ftr-299	198	21	)	)	PUNCT
ftr-299	198	22	regarding	regard	VERB
ftr-299	198	23	deferred	deferred	ADJ
ftr-299	198	24	2014	2014	NUM
ftr-299	198	25	]	]	PUNCT
ftr-299	198	26	recent	recent	ADJ
ftr-299	198	27	developments	development	NOUN
ftr-299	198	28	in	in	ADP
ftr-299	198	29	federal	federal	ADJ
ftr-299	198	30	income	income	NOUN
ftr-299	198	31	taxation	taxation	NOUN
ftr-299	198	32	243	243	NUM
ftr-299	198	33	cod	cod	NOUN
ftr-299	198	34	income	income	NOUN
ftr-299	198	35	of	of	ADP
ftr-299	198	36	corporations	corporation	NOUN
ftr-299	198	37	and	and	CCONJ
ftr-299	198	38	deferred	defer	VERB
ftr-299	198	39	oid	oid	NOUN
ftr-299	198	40	deductions	deduction	NOUN
ftr-299	198	41	and	and	CCONJ
ftr-299	198	42	replaced	replace	VERB
ftr-299	198	43	the	the	DET
ftr-299	198	44	temporary	temporary	ADJ
ftr-299	198	45	regulations	regulation	NOUN
ftr-299	198	46	promulgated	promulgate	VERB
ftr-299	198	47	in	in	ADP
ftr-299	198	48	t.d	t.d	PROPN
ftr-299	198	49	.	.	PROPN
ftr-299	198	50	9497	9497	NUM
ftr-299	198	51	,	,	PUNCT
ftr-299	198	52	75	75	NUM
ftr-299	198	53	f.r	f.r	NOUN
ftr-299	198	54	.	.	NOUN
ftr-299	198	55	49394	49394	NUM
ftr-299	198	56	(	(	PUNCT
ftr-299	198	57	8/13/10	8/13/10	NUM
ftr-299	198	58	)	)	PUNCT
ftr-299	198	59	,	,	PUNCT
ftr-299	198	60	without	without	ADP
ftr-299	198	61	significant	significant	ADJ
ftr-299	198	62	changes	change	NOUN
ftr-299	198	63	.	.	PUNCT
ftr-299	199	1	e.	e.	PROPN
ftr-299	199	2	more	more	ADV
ftr-299	199	3	final	final	ADJ
ftr-299	199	4	guidance	guidance	NOUN
ftr-299	199	5	on	on	ADP
ftr-299	199	6	an	an	DET
ftr-299	199	7	expired	expired	ADJ
ftr-299	199	8	code	code	NOUN
ftr-299	199	9	section	section	NOUN
ftr-299	199	10	.	.	PUNCT
ftr-299	200	1	t.d	t.d	PROPN
ftr-299	200	2	.	.	PROPN
ftr-299	200	3	9623	9623	NUM
ftr-299	200	4	;	;	PUNCT
ftr-299	200	5	application	application	NOUN
ftr-299	200	6	of	of	ADP
ftr-299	200	7	section	section	NOUN
ftr-299	200	8	108(i	108(i	PROPN
ftr-299	200	9	)	)	PUNCT
ftr-299	200	10	to	to	ADP
ftr-299	200	11	partnerships	partnership	NOUN
ftr-299	200	12	and	and	CCONJ
ftr-299	200	13	s	s	NOUN
ftr-299	200	14	corporations	corporation	NOUN
ftr-299	200	15	78	78	NUM
ftr-299	200	16	f.r	f.r	NOUN
ftr-299	200	17	.	.	PROPN
ftr-299	200	18	39973	39973	NUM
ftr-299	200	19	(	(	PUNCT
ftr-299	200	20	7/2/13	7/2/13	NUM
ftr-299	200	21	)	)	PUNCT
ftr-299	200	22	.	.	PUNCT
ftr-299	201	1	the	the	DET
ftr-299	201	2	treasury	treasury	PROPN
ftr-299	201	3	department	department	PROPN
ftr-299	201	4	has	have	AUX
ftr-299	201	5	finalized	finalize	VERB
ftr-299	201	6	the	the	DET
ftr-299	201	7	proposed	propose	VERB
ftr-299	201	8	regulations	regulation	NOUN
ftr-299	201	9	(	(	PUNCT
ftr-299	201	10	reg-144762	reg-144762	NOUN
ftr-299	201	11	-	-	PUNCT
ftr-299	201	12	09	09	NUM
ftr-299	201	13	,	,	PUNCT
ftr-299	201	14	75	75	NUM
ftr-299	201	15	f.r	f.r	NOUN
ftr-299	201	16	.	.	NOUN
ftr-299	201	17	49427	49427	NUM
ftr-299	201	18	(	(	PUNCT
ftr-299	201	19	8/13/10	8/13/10	NUM
ftr-299	201	20	)	)	PUNCT
ftr-299	201	21	)	)	PUNCT
ftr-299	201	22	regarding	regard	VERB
ftr-299	201	23	application	application	NOUN
ftr-299	201	24	of	of	ADP
ftr-299	201	25	§	§	PROPN
ftr-299	201	26	108(i	108(i	PROPN
ftr-299	201	27	)	)	PUNCT
ftr-299	201	28	to	to	ADP
ftr-299	201	29	partnerships	partnership	NOUN
ftr-299	201	30	and	and	CCONJ
ftr-299	201	31	s	s	NOUN
ftr-299	201	32	corporations	corporation	NOUN
ftr-299	201	33	,	,	PUNCT
ftr-299	201	34	and	and	CCONJ
ftr-299	201	35	has	have	AUX
ftr-299	201	36	replaced	replace	VERB
ftr-299	201	37	the	the	DET
ftr-299	201	38	temporary	temporary	ADJ
ftr-299	201	39	regulations	regulation	NOUN
ftr-299	201	40	promulgated	promulgate	VERB
ftr-299	201	41	in	in	ADP
ftr-299	201	42	t.d	t.d	PROPN
ftr-299	201	43	.	.	PROPN
ftr-299	201	44	9498	9498	NUM
ftr-299	201	45	,	,	PUNCT
ftr-299	201	46	75	75	NUM
ftr-299	201	47	f.r	f.r	NOUN
ftr-299	201	48	.	.	NOUN
ftr-299	201	49	49380	49380	NUM
ftr-299	201	50	(	(	PUNCT
ftr-299	201	51	8/13/10	8/13/10	NUM
ftr-299	201	52	)	)	PUNCT
ftr-299	201	53	,	,	PUNCT
ftr-299	201	54	with	with	ADP
ftr-299	201	55	some	some	DET
ftr-299	201	56	changes	change	NOUN
ftr-299	201	57	.	.	PUNCT
ftr-299	202	1	b.	b.	PROPN
ftr-299	202	2	deductible	deductible	ADJ
ftr-299	202	3	expenses	expense	NOUN
ftr-299	202	4	versus	versus	ADP
ftr-299	202	5	capitalization	capitalization	NOUN
ftr-299	202	6	1	1	NUM
ftr-299	202	7	.	.	PUNCT
ftr-299	202	8	temporary	temporary	ADJ
ftr-299	202	9	and	and	CCONJ
ftr-299	202	10	proposed	propose	VERB
ftr-299	202	11	regulations	regulation	NOUN
ftr-299	202	12	provide	provide	VERB
ftr-299	202	13	extensive	extensive	ADJ
ftr-299	202	14	rules	rule	NOUN
ftr-299	202	15	for	for	ADP
ftr-299	202	16	the	the	DET
ftr-299	202	17	acquisition	acquisition	NOUN
ftr-299	202	18	,	,	PUNCT
ftr-299	202	19	production	production	NOUN
ftr-299	202	20	,	,	PUNCT
ftr-299	202	21	or	or	CCONJ
ftr-299	202	22	improvement	improvement	NOUN
ftr-299	202	23	of	of	ADP
ftr-299	202	24	tangible	tangible	ADJ
ftr-299	202	25	personal	personal	ADJ
ftr-299	202	26	property	property	NOUN
ftr-299	202	27	.	.	PUNCT
ftr-299	203	1	t.d	t.d	PROPN
ftr-299	203	2	.	.	PROPN
ftr-299	203	3	9564	9564	NUM
ftr-299	203	4	,	,	PUNCT
ftr-299	203	5	guidance	guidance	NOUN
ftr-299	203	6	regarding	regard	VERB
ftr-299	203	7	deduction	deduction	NOUN
ftr-299	203	8	and	and	CCONJ
ftr-299	203	9	capitalization	capitalization	NOUN
ftr-299	203	10	of	of	ADP
ftr-299	203	11	expenditures	expenditure	NOUN
ftr-299	203	12	related	relate	VERB
ftr-299	203	13	to	to	ADP
ftr-299	203	14	tangible	tangible	ADJ
ftr-299	203	15	property	property	NOUN
ftr-299	203	16	,	,	PUNCT
ftr-299	203	17	76	76	NUM
ftr-299	203	18	f.r	f.r	PROPN
ftr-299	203	19	.	.	NOUN
ftr-299	203	20	81060	81060	NUM
ftr-299	203	21	(	(	PUNCT
ftr-299	203	22	12/27/11	12/27/11	NUM
ftr-299	203	23	)	)	PUNCT
ftr-299	203	24	,	,	PUNCT
ftr-299	203	25	and	and	CCONJ
ftr-299	203	26	reg-168745	reg-168745	NOUN
ftr-299	203	27	-	-	PUNCT
ftr-299	203	28	03	03	NUM
ftr-299	203	29	,	,	PUNCT
ftr-299	203	30	guidance	guidance	NOUN
ftr-299	203	31	regarding	regard	VERB
ftr-299	203	32	deduction	deduction	NOUN
ftr-299	203	33	and	and	CCONJ
ftr-299	203	34	capitalization	capitalization	NOUN
ftr-299	203	35	of	of	ADP
ftr-299	203	36	expenditures	expenditure	NOUN
ftr-299	203	37	related	relate	VERB
ftr-299	203	38	to	to	ADP
ftr-299	203	39	tangible	tangible	ADJ
ftr-299	203	40	property	property	NOUN
ftr-299	203	41	,	,	PUNCT
ftr-299	203	42	76	76	NUM
ftr-299	203	43	f.r	f.r	NOUN
ftr-299	203	44	.	.	PROPN
ftr-299	203	45	81128	81128	NUM
ftr-299	203	46	(	(	PUNCT
ftr-299	203	47	12/27/11	12/27/11	NUM
ftr-299	203	48	)	)	PUNCT
ftr-299	203	49	.	.	PUNCT
ftr-299	204	1	the	the	DET
ftr-299	204	2	treasury	treasury	PROPN
ftr-299	204	3	department	department	PROPN
ftr-299	204	4	has	have	AUX
ftr-299	204	5	promulgated	promulgate	VERB
ftr-299	204	6	temporary	temporary	ADJ
ftr-299	204	7	regulations	regulation	NOUN
ftr-299	204	8	,	,	PUNCT
ftr-299	204	9	generally	generally	ADV
ftr-299	204	10	effective	effective	ADJ
ftr-299	204	11	for	for	ADP
ftr-299	204	12	tax	tax	NOUN
ftr-299	204	13	years	year	NOUN
ftr-299	204	14	beginning	begin	VERB
ftr-299	204	15	on	on	ADP
ftr-299	204	16	or	or	CCONJ
ftr-299	204	17	after	after	ADP
ftr-299	204	18	1/1/12	1/1/12	NUM
ftr-299	204	19	,	,	PUNCT
ftr-299	204	20	addressing	address	VERB
ftr-299	204	21	capitalization	capitalization	NOUN
ftr-299	204	22	requirements	requirement	NOUN
ftr-299	204	23	for	for	SCONJ
ftr-299	204	24	expenditures	expenditure	NOUN
ftr-299	204	25	to	to	PART
ftr-299	204	26	acquire	acquire	VERB
ftr-299	204	27	and	and	CCONJ
ftr-299	204	28	improve	improve	VERB
ftr-299	204	29	tangible	tangible	ADJ
ftr-299	204	30	property	property	NOUN
ftr-299	204	31	.	.	PUNCT
ftr-299	205	1	a.	a.	NOUN
ftr-299	205	2	irs	irs	PROPN
ftr-299	205	3	specifies	specify	VERB
ftr-299	205	4	the	the	DET
ftr-299	205	5	procedures	procedure	NOUN
ftr-299	205	6	for	for	ADP
ftr-299	205	7	adopting	adopt	VERB
ftr-299	205	8	new	new	ADJ
ftr-299	205	9	accounting	accounting	NOUN
ftr-299	205	10	methods	method	NOUN
ftr-299	205	11	under	under	ADP
ftr-299	205	12	the	the	DET
ftr-299	205	13	temporary	temporary	ADJ
ftr-299	205	14	regulations	regulation	NOUN
ftr-299	205	15	.	.	PUNCT
ftr-299	206	1	rev	rev	PROPN
ftr-299	206	2	.	.	PROPN
ftr-299	206	3	proc	proc	PROPN
ftr-299	206	4	.	.	PUNCT
ftr-299	207	1	2012	2012	NUM
ftr-299	207	2	-	-	SYM
ftr-299	207	3	19	19	NUM
ftr-299	207	4	,	,	PUNCT
ftr-299	207	5	2012	2012	NUM
ftr-299	207	6	-	-	SYM
ftr-299	207	7	14	14	NUM
ftr-299	207	8	i.r.b	i.r.b	NOUN
ftr-299	207	9	.	.	PUNCT
ftr-299	208	1	689	689	NUM
ftr-299	208	2	(	(	PUNCT
ftr-299	208	3	3/7/12	3/7/12	NUM
ftr-299	208	4	)	)	PUNCT
ftr-299	208	5	,	,	PUNCT
ftr-299	208	6	modifying	modify	VERB
ftr-299	208	7	rev	rev	PROPN
ftr-299	208	8	.	.	PROPN
ftr-299	208	9	proc	proc	PROPN
ftr-299	208	10	.	.	PUNCT
ftr-299	209	1	2011	2011	NUM
ftr-299	209	2	-	-	SYM
ftr-299	209	3	14	14	NUM
ftr-299	209	4	,	,	PUNCT
ftr-299	209	5	2011	2011	NUM
ftr-299	209	6	-	-	SYM
ftr-299	209	7	1	1	NUM
ftr-299	209	8	c.b	c.b	PROPN
ftr-299	209	9	.	.	PROPN
ftr-299	209	10	330	330	NUM
ftr-299	209	11	.	.	PUNCT
ftr-299	210	1	the	the	DET
ftr-299	210	2	irs	irs	PROPN
ftr-299	210	3	has	have	AUX
ftr-299	210	4	provided	provide	VERB
ftr-299	210	5	lengthy	lengthy	ADJ
ftr-299	210	6	and	and	CCONJ
ftr-299	210	7	detailed	detailed	ADJ
ftr-299	210	8	rules	rule	NOUN
ftr-299	210	9	regarding	regard	VERB
ftr-299	210	10	automatic	automatic	ADJ
ftr-299	210	11	changes	change	NOUN
ftr-299	210	12	in	in	ADP
ftr-299	210	13	methods	method	NOUN
ftr-299	210	14	of	of	ADP
ftr-299	210	15	accounting	account	VERB
ftr-299	210	16	under	under	ADP
ftr-299	210	17	temp	temp	NOUN
ftr-299	210	18	reg	reg	NOUN
ftr-299	210	19	.	.	PUNCT
ftr-299	211	1	§	§	PROPN
ftr-299	211	2	§	§	PROPN
ftr-299	211	3	1.162	1.162	NUM
ftr-299	211	4	-	-	SYM
ftr-299	211	5	3	3	NUM
ftr-299	211	6	t	t	NOUN
ftr-299	211	7	and	and	CCONJ
ftr-299	211	8	4	4	NUM
ftr-299	211	9	t	t	NOUN
ftr-299	211	10	(	(	PUNCT
ftr-299	211	11	materials	material	NOUN
ftr-299	211	12	and	and	CCONJ
ftr-299	211	13	supplies	supply	NOUN
ftr-299	211	14	)	)	PUNCT
ftr-299	211	15	,	,	PUNCT
ftr-299	211	16	1.263(a)-1	1.263(a)-1	NUM
ftr-299	211	17	t	t	NOUN
ftr-299	211	18	(	(	PUNCT
ftr-299	211	19	capital	capital	NOUN
ftr-299	211	20	expenditures	expenditure	NOUN
ftr-299	211	21	in	in	ADP
ftr-299	211	22	general	general	ADJ
ftr-299	211	23	)	)	PUNCT
ftr-299	211	24	,	,	PUNCT
ftr-299	211	25	1.263(a)-2	1.263(a)-2	PROPN
ftr-299	211	26	t	t	NOUN
ftr-299	211	27	(	(	PUNCT
ftr-299	211	28	transaction	transaction	NOUN
ftr-299	211	29	costs	cost	NOUN
ftr-299	211	30	)	)	PUNCT
ftr-299	211	31	,	,	PUNCT
ftr-299	211	32	and	and	CCONJ
ftr-299	211	33	1.263(a)-3	1.263(a)-3	NUM
ftr-299	211	34	t	t	NOUN
ftr-299	211	35	(	(	PUNCT
ftr-299	211	36	improvements	improvement	NOUN
ftr-299	211	37	)	)	PUNCT
ftr-299	211	38	,	,	PUNCT
ftr-299	211	39	all	all	PRON
ftr-299	211	40	added	add	VERB
ftr-299	211	41	by	by	ADP
ftr-299	211	42	t.d	t.d	PROPN
ftr-299	211	43	.	.	PROPN
ftr-299	211	44	9564	9564	NUM
ftr-299	211	45	,	,	PUNCT
ftr-299	211	46	guidance	guidance	NOUN
ftr-299	211	47	regarding	regard	VERB
ftr-299	211	48	deduction	deduction	NOUN
ftr-299	211	49	and	and	CCONJ
ftr-299	211	50	capitalization	capitalization	NOUN
ftr-299	211	51	of	of	ADP
ftr-299	211	52	expenditures	expenditure	NOUN
ftr-299	211	53	related	relate	VERB
ftr-299	211	54	to	to	ADP
ftr-299	211	55	tangible	tangible	ADJ
ftr-299	211	56	property	property	NOUN
ftr-299	211	57	,	,	PUNCT
ftr-299	211	58	76	76	NUM
ftr-299	211	59	f.r	f.r	PROPN
ftr-299	211	60	.	.	NOUN
ftr-299	211	61	81060	81060	NUM
ftr-299	211	62	(	(	PUNCT
ftr-299	211	63	12/27/11	12/27/11	NUM
ftr-299	211	64	)	)	PUNCT
ftr-299	211	65	.	.	PUNCT
ftr-299	212	1	these	these	DET
ftr-299	212	2	changes	change	NOUN
ftr-299	212	3	are	be	AUX
ftr-299	212	4	for	for	ADP
ftr-299	212	5	taxable	taxable	ADJ
ftr-299	212	6	years	year	NOUN
ftr-299	212	7	beginning	begin	VERB
ftr-299	212	8	on	on	ADP
ftr-299	212	9	or	or	CCONJ
ftr-299	212	10	after	after	ADP
ftr-299	212	11	january	january	PROPN
ftr-299	212	12	1	1	NUM
ftr-299	212	13	,	,	PUNCT
ftr-299	212	14	2012	2012	NUM
ftr-299	212	15	.	.	PUNCT
ftr-299	213	1	b.	b.	PROPN
ftr-299	213	2	lb&i	lb&i	PROPN
ftr-299	213	3	provides	provide	VERB
ftr-299	213	4	guidance	guidance	NOUN
ftr-299	213	5	under	under	ADP
ftr-299	213	6	rev	rev	PROPN
ftr-299	213	7	.	.	PROPN
ftr-299	213	8	proc	proc	PROPN
ftr-299	213	9	.	.	PUNCT
ftr-299	214	1	2012	2012	NUM
ftr-299	214	2	-	-	SYM
ftr-299	214	3	19	19	NUM
ftr-299	214	4	.	.	PUNCT
ftr-299	215	1	lb&i-4	lb&i-4	NOUN
ftr-299	215	2	-	-	PUNCT
ftr-299	215	3	0312	0312	NUM
ftr-299	215	4	-	-	PUNCT
ftr-299	215	5	004	004	NUM
ftr-299	215	6	(	(	PUNCT
ftr-299	215	7	3/15/12	3/15/12	NUM
ftr-299	215	8	)	)	PUNCT
ftr-299	215	9	.	.	PUNCT
ftr-299	216	1	this	this	DET
ftr-299	216	2	directive	directive	NOUN
ftr-299	216	3	to	to	ADP
ftr-299	216	4	the	the	DET
ftr-299	216	5	field	field	NOUN
ftr-299	216	6	applies	apply	VERB
ftr-299	216	7	to	to	ADP
ftr-299	216	8	taxpayers	taxpayer	NOUN
ftr-299	216	9	who	who	PRON
ftr-299	216	10	adopted	adopt	VERB
ftr-299	216	11	a	a	DET
ftr-299	216	12	method	method	NOUN
ftr-299	216	13	of	of	ADP
ftr-299	216	14	accounting	accounting	NOUN
ftr-299	216	15	relating	relate	VERB
ftr-299	216	16	to	to	ADP
ftr-299	216	17	the	the	DET
ftr-299	216	18	conversion	conversion	NOUN
ftr-299	216	19	of	of	ADP
ftr-299	216	20	capitalized	capitalize	VERB
ftr-299	216	21	assets	asset	NOUN
ftr-299	216	22	to	to	PART
ftr-299	216	23	repair	repair	VERB
ftr-299	216	24	expense	expense	NOUN
ftr-299	216	25	under	under	ADP
ftr-299	216	26	§	§	PROPN
ftr-299	216	27	263(a	263(a	NUM
ftr-299	216	28	)	)	PUNCT
ftr-299	216	29	.	.	PUNCT
ftr-299	217	1	c.	c.	PROPN
ftr-299	217	2	have	have	VERB
ftr-299	217	3	your	your	PRON
ftr-299	217	4	clients	client	NOUN
ftr-299	217	5	been	be	AUX
ftr-299	217	6	wasting	waste	VERB
ftr-299	217	7	time	time	NOUN
ftr-299	217	8	trying	try	VERB
ftr-299	217	9	to	to	PART
ftr-299	217	10	comply	comply	VERB
ftr-299	217	11	with	with	ADP
ftr-299	217	12	the	the	DET
ftr-299	217	13	temporary	temporary	ADJ
ftr-299	217	14	regulations	regulation	NOUN
ftr-299	217	15	in	in	ADP
ftr-299	217	16	2012	2012	NUM
ftr-299	217	17	?	?	PUNCT
ftr-299	218	1	yes	yes	INTJ
ftr-299	218	2	,	,	PUNCT
ftr-299	218	3	they	they	PRON
ftr-299	218	4	have	have	VERB
ftr-299	218	5	.	.	PUNCT
ftr-299	219	1	further	further	ADJ
ftr-299	219	2	guidance	guidance	NOUN
ftr-299	219	3	announcing	announce	VERB
ftr-299	219	4	that	that	SCONJ
ftr-299	219	5	pending	pende	VERB
ftr-299	219	6	final	final	ADJ
ftr-299	219	7	regulations	regulation	NOUN
ftr-299	219	8	will	will	AUX
ftr-299	219	9	244	244	NUM
ftr-299	219	10	florida	florida	PROPN
ftr-299	219	11	tax	tax	NOUN
ftr-299	219	12	review	review	NOUN
ftr-299	219	13	[	[	X
ftr-299	219	14	vol	vol	NOUN
ftr-299	219	15	.	.	PUNCT
ftr-299	220	1	15:5	15:5	NUM
ftr-299	220	2	apply	apply	VERB
ftr-299	220	3	only	only	ADV
ftr-299	220	4	in	in	ADP
ftr-299	220	5	years	year	NOUN
ftr-299	220	6	beginning	begin	VERB
ftr-299	220	7	in	in	ADP
ftr-299	220	8	2014	2014	NUM
ftr-299	220	9	and	and	CCONJ
ftr-299	220	10	thereafter	thereafter	ADV
ftr-299	220	11	.	.	PUNCT
ftr-299	221	1	notice	notice	VERB
ftr-299	221	2	2012	2012	NUM
ftr-299	221	3	-	-	SYM
ftr-299	221	4	73	73	NUM
ftr-299	221	5	,	,	PUNCT
ftr-299	221	6	2012	2012	NUM
ftr-299	221	7	-	-	SYM
ftr-299	221	8	51	51	NUM
ftr-299	221	9	i.r.b	i.r.b	NOUN
ftr-299	221	10	.	.	PUNCT
ftr-299	222	1	713	713	NUM
ftr-299	222	2	(	(	PUNCT
ftr-299	222	3	11/20/12	11/20/12	NUM
ftr-299	222	4	)	)	PUNCT
ftr-299	222	5	.	.	PUNCT
ftr-299	223	1	the	the	DET
ftr-299	223	2	irs	irs	PROPN
ftr-299	223	3	announced	announce	VERB
ftr-299	223	4	that	that	SCONJ
ftr-299	223	5	pending	pende	VERB
ftr-299	223	6	final	final	ADJ
ftr-299	223	7	regulations	regulation	NOUN
ftr-299	223	8	will	will	AUX
ftr-299	223	9	apply	apply	VERB
ftr-299	223	10	to	to	ADP
ftr-299	223	11	taxable	taxable	ADJ
ftr-299	223	12	years	year	NOUN
ftr-299	223	13	beginning	begin	VERB
ftr-299	223	14	on	on	ADP
ftr-299	223	15	or	or	CCONJ
ftr-299	223	16	after	after	ADP
ftr-299	223	17	1/1/14	1/1/14	NUM
ftr-299	223	18	,	,	PUNCT
ftr-299	223	19	but	but	CCONJ
ftr-299	223	20	that	that	SCONJ
ftr-299	223	21	taxpayers	taxpayer	NOUN
ftr-299	223	22	will	will	AUX
ftr-299	223	23	be	be	AUX
ftr-299	223	24	permitted	permit	VERB
ftr-299	223	25	to	to	PART
ftr-299	223	26	apply	apply	VERB
ftr-299	223	27	the	the	DET
ftr-299	223	28	final	final	ADJ
ftr-299	223	29	regulations	regulation	NOUN
ftr-299	223	30	to	to	ADP
ftr-299	223	31	taxable	taxable	ADJ
ftr-299	223	32	years	year	NOUN
ftr-299	223	33	beginning	begin	VERB
ftr-299	223	34	on	on	ADP
ftr-299	223	35	or	or	CCONJ
ftr-299	223	36	after	after	ADP
ftr-299	223	37	1/1/12	1/1/12	NUM
ftr-299	223	38	.	.	PUNCT
ftr-299	224	1	the	the	DET
ftr-299	224	2	notice	notice	NOUN
ftr-299	224	3	also	also	ADV
ftr-299	224	4	indicates	indicate	VERB
ftr-299	224	5	that	that	SCONJ
ftr-299	224	6	the	the	DET
ftr-299	224	7	temporary	temporary	ADJ
ftr-299	224	8	regulations	regulation	NOUN
ftr-299	224	9	may	may	AUX
ftr-299	224	10	be	be	AUX
ftr-299	224	11	revised	revise	VERB
ftr-299	224	12	with	with	ADP
ftr-299	224	13	respect	respect	NOUN
ftr-299	224	14	to	to	ADP
ftr-299	224	15	the	the	DET
ftr-299	224	16	de	de	X
ftr-299	224	17	minimis	minimis	NOUN
ftr-299	224	18	rule	rule	NOUN
ftr-299	224	19	of	of	ADP
ftr-299	224	20	§	§	PROPN
ftr-299	224	21	1.263(a)2t(g	1.263(a)2t(g	NUM
ftr-299	224	22	)	)	PUNCT
ftr-299	224	23	;	;	PUNCT
ftr-299	224	24	dispositions	disposition	NOUN
ftr-299	224	25	under	under	ADP
ftr-299	224	26	§	§	PROPN
ftr-299	224	27	§	§	PROPN
ftr-299	224	28	1.168(i)-1	1.168(i)-1	PROPN
ftr-299	224	29	t	t	NOUN
ftr-299	224	30	and	and	CCONJ
ftr-299	224	31	1.168(i)-8	1.168(i)-8	NUM
ftr-299	224	32	t	t	NOUN
ftr-299	224	33	;	;	PUNCT
ftr-299	224	34	and	and	CCONJ
ftr-299	224	35	the	the	DET
ftr-299	224	36	safe	safe	ADJ
ftr-299	224	37	harbor	harbor	NOUN
ftr-299	224	38	for	for	ADP
ftr-299	224	39	routine	routine	ADJ
ftr-299	224	40	maintenance	maintenance	NOUN
ftr-299	224	41	under	under	ADP
ftr-299	224	42	§	§	PROPN
ftr-299	224	43	1.263(a)-3t(g	1.263(a)-3t(g	NUM
ftr-299	224	44	)	)	PUNCT
ftr-299	224	45	.	.	PUNCT
ftr-299	225	1	d.	d.	PROPN
ftr-299	225	2	technical	technical	PROPN
ftr-299	225	3	amendments	amendment	NOUN
ftr-299	225	4	to	to	PART
ftr-299	225	5	revise	revise	VERB
ftr-299	225	6	the	the	DET
ftr-299	225	7	temporary	temporary	ADJ
ftr-299	225	8	regulations	regulation	NOUN
ftr-299	225	9	.	.	PUNCT
ftr-299	226	1	more	more	ADV
ftr-299	226	2	important	important	ADJ
ftr-299	226	3	,	,	PUNCT
ftr-299	226	4	the	the	DET
ftr-299	226	5	effective	effective	ADJ
ftr-299	226	6	date	date	NOUN
ftr-299	226	7	of	of	ADP
ftr-299	226	8	the	the	DET
ftr-299	226	9	12/27/11	12/27/11	PROPN
ftr-299	226	10	temporary	temporary	ADJ
ftr-299	226	11	regulations	regulation	NOUN
ftr-299	226	12	is	be	AUX
ftr-299	226	13	delayed	delay	VERB
ftr-299	226	14	to	to	ADP
ftr-299	226	15	years	year	NOUN
ftr-299	226	16	beginning	begin	VERB
ftr-299	226	17	on	on	ADP
ftr-299	226	18	or	or	CCONJ
ftr-299	226	19	after	after	ADP
ftr-299	226	20	1/1/14	1/1/14	NUM
ftr-299	226	21	,	,	PUNCT
ftr-299	226	22	with	with	ADP
ftr-299	226	23	optional	optional	ADJ
ftr-299	226	24	retroactive	retroactive	ADJ
ftr-299	226	25	applicability	applicability	NOUN
ftr-299	226	26	.	.	PUNCT
ftr-299	227	1	t.d	t.d	PROPN
ftr-299	227	2	.	.	PROPN
ftr-299	227	3	9564	9564	NUM
ftr-299	227	4	,	,	PUNCT
ftr-299	227	5	guidance	guidance	NOUN
ftr-299	227	6	regarding	regard	VERB
ftr-299	227	7	deduction	deduction	NOUN
ftr-299	227	8	and	and	CCONJ
ftr-299	227	9	capitalization	capitalization	NOUN
ftr-299	227	10	of	of	ADP
ftr-299	227	11	expenditures	expenditure	NOUN
ftr-299	227	12	related	relate	VERB
ftr-299	227	13	to	to	ADP
ftr-299	227	14	tangible	tangible	ADJ
ftr-299	227	15	property	property	NOUN
ftr-299	227	16	,	,	PUNCT
ftr-299	228	1	77	77	NUM
ftr-299	228	2	f.r	f.r	NOUN
ftr-299	228	3	.	.	PROPN
ftr-299	228	4	74583	74583	NUM
ftr-299	228	5	(	(	PUNCT
ftr-299	228	6	12/17/12	12/17/12	PROPN
ftr-299	228	7	)	)	PUNCT
ftr-299	228	8	.	.	PUNCT
ftr-299	229	1	these	these	PRON
ftr-299	229	2	include	include	VERB
ftr-299	229	3	the	the	DET
ftr-299	229	4	following	follow	VERB
ftr-299	229	5	explanation	explanation	NOUN
ftr-299	229	6	:	:	PUNCT
ftr-299	229	7	“	"	PUNCT
ftr-299	229	8	[	[	X
ftr-299	229	9	t]he	t]he	ADV
ftr-299	229	10	irs	irs	PROPN
ftr-299	229	11	and	and	CCONJ
ftr-299	229	12	the	the	DET
ftr-299	229	13	treasury	treasury	NOUN
ftr-299	229	14	are	be	AUX
ftr-299	229	15	concerned	concerned	ADJ
ftr-299	229	16	that	that	SCONJ
ftr-299	229	17	taxpayers	taxpayer	NOUN
ftr-299	229	18	are	be	AUX
ftr-299	229	19	expending	expend	VERB
ftr-299	229	20	resources	resource	NOUN
ftr-299	229	21	to	to	PART
ftr-299	229	22	comply	comply	VERB
ftr-299	229	23	with	with	ADP
ftr-299	229	24	temporary	temporary	ADJ
ftr-299	229	25	regulations	regulation	NOUN
ftr-299	229	26	that	that	PRON
ftr-299	229	27	may	may	AUX
ftr-299	229	28	not	not	PART
ftr-299	229	29	be	be	AUX
ftr-299	229	30	consistent	consistent	ADJ
ftr-299	229	31	with	with	ADP
ftr-299	229	32	forthcoming	forthcoming	ADJ
ftr-299	229	33	final	final	ADJ
ftr-299	229	34	regulations	regulation	NOUN
ftr-299	229	35	.	.	PUNCT
ftr-299	229	36	”	"	PUNCT
ftr-299	230	1	e.	e.	PROPN
ftr-299	230	2	an	an	DET
ftr-299	230	3	announcement	announcement	NOUN
ftr-299	230	4	amending	amend	VERB
ftr-299	230	5	regulations	regulation	NOUN
ftr-299	230	6	—	—	PUNCT
ftr-299	230	7	really	really	ADV
ftr-299	230	8	!	!	PUNCT
ftr-299	230	9	!	!	PUNCT
ftr-299	230	10	?	?	PUNCT
ftr-299	230	11	?	?	PUNCT
ftr-299	231	1	announcement	announcement	NOUN
ftr-299	231	2	2013	2013	NUM
ftr-299	231	3	-	-	SYM
ftr-299	231	4	7	7	NUM
ftr-299	231	5	,	,	PUNCT
ftr-299	231	6	2013	2013	NUM
ftr-299	231	7	-	-	SYM
ftr-299	231	8	3	3	NUM
ftr-299	231	9	i.r.b	i.r.b	NOUN
ftr-299	231	10	.	.	PUNCT
ftr-299	232	1	308	308	NUM
ftr-299	232	2	(	(	PUNCT
ftr-299	232	3	1/14/13	1/14/13	NUM
ftr-299	232	4	)	)	PUNCT
ftr-299	232	5	.	.	PUNCT
ftr-299	233	1	this	this	DET
ftr-299	233	2	announcement	announcement	NOUN
ftr-299	233	3	amends	amend	VERB
ftr-299	233	4	the	the	DET
ftr-299	233	5	temporary	temporary	ADJ
ftr-299	233	6	regulations	regulation	NOUN
ftr-299	233	7	(	(	PUNCT
ftr-299	233	8	t.d	t.d	PROPN
ftr-299	233	9	.	.	PROPN
ftr-299	233	10	9564	9564	NUM
ftr-299	233	11	)	)	PUNCT
ftr-299	233	12	,	,	PUNCT
ftr-299	233	13	regarding	regard	VERB
ftr-299	233	14	the	the	DET
ftr-299	233	15	deduction	deduction	NOUN
ftr-299	233	16	and	and	CCONJ
ftr-299	233	17	capitalization	capitalization	NOUN
ftr-299	233	18	of	of	ADP
ftr-299	233	19	expenditures	expenditure	NOUN
ftr-299	233	20	under	under	ADP
ftr-299	233	21	§	§	PROPN
ftr-299	233	22	§	§	ADJ
ftr-299	233	23	162(a	162(a	NOUN
ftr-299	233	24	)	)	PUNCT
ftr-299	233	25	and	and	CCONJ
ftr-299	233	26	263(a	263(a	NUM
ftr-299	233	27	)	)	PUNCT
ftr-299	233	28	relating	relate	VERB
ftr-299	233	29	to	to	ADP
ftr-299	233	30	tangible	tangible	ADJ
ftr-299	233	31	property	property	NOUN
ftr-299	233	32	to	to	PART
ftr-299	233	33	apply	apply	VERB
ftr-299	233	34	the	the	DET
ftr-299	233	35	temporary	temporary	ADJ
ftr-299	233	36	regulations	regulation	NOUN
ftr-299	233	37	to	to	ADP
ftr-299	233	38	taxable	taxable	ADJ
ftr-299	233	39	years	year	NOUN
ftr-299	233	40	beginning	begin	VERB
ftr-299	233	41	on	on	ADP
ftr-299	233	42	or	or	CCONJ
ftr-299	233	43	after	after	ADP
ftr-299	233	44	1/1/14	1/1/14	NUM
ftr-299	233	45	,	,	PUNCT
ftr-299	233	46	while	while	SCONJ
ftr-299	233	47	permitting	permit	VERB
ftr-299	233	48	taxpayers	taxpayer	NOUN
ftr-299	233	49	to	to	PART
ftr-299	233	50	apply	apply	VERB
ftr-299	233	51	the	the	DET
ftr-299	233	52	temporary	temporary	ADJ
ftr-299	233	53	regulations	regulation	NOUN
ftr-299	233	54	for	for	ADP
ftr-299	233	55	taxable	taxable	ADJ
ftr-299	233	56	years	year	NOUN
ftr-299	233	57	beginning	begin	VERB
ftr-299	233	58	on	on	ADP
ftr-299	233	59	or	or	CCONJ
ftr-299	233	60	after	after	ADP
ftr-299	233	61	1/1/12	1/1/12	NUM
ftr-299	233	62	,	,	PUNCT
ftr-299	233	63	and	and	CCONJ
ftr-299	233	64	before	before	ADP
ftr-299	233	65	the	the	DET
ftr-299	233	66	applicability	applicability	NOUN
ftr-299	233	67	date	date	NOUN
ftr-299	233	68	of	of	ADP
ftr-299	233	69	the	the	DET
ftr-299	233	70	final	final	ADJ
ftr-299	233	71	regulations	regulation	NOUN
ftr-299	233	72	.	.	PUNCT
ftr-299	234	1	f.	f.	PROPN
ftr-299	234	2	a	a	DET
ftr-299	234	3	minor	minor	ADJ
ftr-299	234	4	fix	fix	NOUN
ftr-299	234	5	.	.	PUNCT
ftr-299	235	1	announcement	announcement	NOUN
ftr-299	235	2	2013	2013	NUM
ftr-299	235	3	-	-	SYM
ftr-299	235	4	4	4	NUM
ftr-299	235	5	,	,	PUNCT
ftr-299	235	6	20134	20134	NUM
ftr-299	235	7	i.r.b	i.r.b	NOUN
ftr-299	235	8	.	.	PUNCT
ftr-299	236	1	440	440	NUM
ftr-299	236	2	(	(	PUNCT
ftr-299	236	3	1/18/13	1/18/13	NUM
ftr-299	236	4	)	)	PUNCT
ftr-299	236	5	.	.	PUNCT
ftr-299	237	1	the	the	DET
ftr-299	237	2	irs	irs	PROPN
ftr-299	237	3	corrected	correct	VERB
ftr-299	237	4	the	the	DET
ftr-299	237	5	temporary	temporary	ADJ
ftr-299	237	6	regulations	regulation	NOUN
ftr-299	237	7	to	to	PART
ftr-299	237	8	provide	provide	VERB
ftr-299	237	9	in	in	ADP
ftr-299	237	10	§	§	PROPN
ftr-299	237	11	1.168(i)-l(l)(2	1.168(i)-l(l)(2	NUM
ftr-299	237	12	)	)	PUNCT
ftr-299	237	13	rules	rule	NOUN
ftr-299	237	14	for	for	ADP
ftr-299	237	15	making	make	VERB
ftr-299	237	16	general	general	ADJ
ftr-299	237	17	asset	asset	NOUN
ftr-299	237	18	account	account	NOUN
ftr-299	237	19	elections	election	NOUN
ftr-299	237	20	on	on	ADP
ftr-299	237	21	form	form	NOUN
ftr-299	237	22	4562	4562	NUM
ftr-299	237	23	.	.	PUNCT
ftr-299	238	1	the	the	DET
ftr-299	238	2	amendment	amendment	NOUN
ftr-299	238	3	corrects	correct	VERB
ftr-299	238	4	paragraph	paragraph	NOUN
ftr-299	238	5	numbering	numbering	NOUN
ftr-299	238	6	mistakes	mistake	NOUN
ftr-299	238	7	.	.	PUNCT
ftr-299	239	1	g.	g.	PROPN
ftr-299	239	2	finally	finally	ADV
ftr-299	239	3	,	,	PUNCT
ftr-299	239	4	final	final	ADJ
ftr-299	239	5	regulations	regulation	NOUN
ftr-299	239	6	providing	provide	VERB
ftr-299	239	7	extensive	extensive	ADJ
ftr-299	239	8	rules	rule	NOUN
ftr-299	239	9	regarding	regard	VERB
ftr-299	239	10	capitalization	capitalization	NOUN
ftr-299	239	11	of	of	ADP
ftr-299	239	12	expenses	expense	NOUN
ftr-299	239	13	for	for	ADP
ftr-299	239	14	the	the	DET
ftr-299	239	15	acquisition	acquisition	NOUN
ftr-299	239	16	,	,	PUNCT
ftr-299	239	17	production	production	NOUN
ftr-299	239	18	,	,	PUNCT
ftr-299	239	19	or	or	CCONJ
ftr-299	239	20	improvement	improvement	NOUN
ftr-299	239	21	of	of	ADP
ftr-299	239	22	tangible	tangible	ADJ
ftr-299	239	23	personal	personal	ADJ
ftr-299	239	24	property	property	NOUN
ftr-299	239	25	,	,	PUNCT
ftr-299	239	26	and	and	CCONJ
ftr-299	239	27	brightline	brightline	ADJ
ftr-299	239	28	distinction	distinction	NOUN
ftr-299	239	29	of	of	ADP
ftr-299	239	30	deductible	deductible	ADJ
ftr-299	239	31	repairs	repair	NOUN
ftr-299	239	32	.	.	PUNCT
ftr-299	240	1	t.d	t.d	PROPN
ftr-299	240	2	.	.	PROPN
ftr-299	240	3	9636	9636	NUM
ftr-299	240	4	,	,	PUNCT
ftr-299	240	5	guidance	guidance	NOUN
ftr-299	240	6	regarding	regard	VERB
ftr-299	240	7	deduction	deduction	NOUN
ftr-299	240	8	and	and	CCONJ
ftr-299	240	9	capitalization	capitalization	NOUN
ftr-299	240	10	of	of	ADP
ftr-299	240	11	expenditures	expenditure	NOUN
ftr-299	240	12	related	relate	VERB
ftr-299	240	13	to	to	ADP
ftr-299	240	14	tangible	tangible	ADJ
ftr-299	240	15	property	property	NOUN
ftr-299	240	16	,	,	PUNCT
ftr-299	240	17	78	78	NUM
ftr-299	240	18	f.r	f.r	NOUN
ftr-299	240	19	.	.	NOUN
ftr-299	240	20	57686	57686	NUM
ftr-299	240	21	(	(	PUNCT
ftr-299	240	22	9/19/13	9/19/13	NUM
ftr-299	240	23	)	)	PUNCT
ftr-299	240	24	.	.	PUNCT
ftr-299	241	1	the	the	DET
ftr-299	241	2	treasury	treasury	PROPN
ftr-299	241	3	department	department	PROPN
ftr-299	241	4	and	and	CCONJ
ftr-299	241	5	irs	irs	PROPN
ftr-299	241	6	have	have	AUX
ftr-299	241	7	promulgated	promulgate	VERB
ftr-299	241	8	final	final	ADJ
ftr-299	241	9	regulations	regulation	NOUN
ftr-299	241	10	under	under	ADP
ftr-299	241	11	§	§	PROPN
ftr-299	241	12	263(a	263(a	NUM
ftr-299	241	13	)	)	PUNCT
ftr-299	241	14	addressing	address	VERB
ftr-299	241	15	capitalization	capitalization	NOUN
ftr-299	241	16	requirements	requirement	NOUN
ftr-299	241	17	for	for	SCONJ
ftr-299	241	18	expenditures	expenditure	NOUN
ftr-299	241	19	to	to	PART
ftr-299	241	20	acquire	acquire	VERB
ftr-299	241	21	and	and	CCONJ
ftr-299	241	22	improve	improve	VERB
ftr-299	241	23	tangible	tangible	ADJ
ftr-299	241	24	property	property	NOUN
ftr-299	241	25	that	that	PRON
ftr-299	241	26	were	be	AUX
ftr-299	241	27	proposed	propose	VERB
ftr-299	241	28	in	in	ADP
ftr-299	241	29	reg-168745	reg-168745	NOUN
ftr-299	241	30	-	-	PUNCT
ftr-299	241	31	03	03	NUM
ftr-299	241	32	,	,	PUNCT
ftr-299	241	33	guidance	guidance	NOUN
ftr-299	241	34	regarding	regard	VERB
ftr-299	241	35	deduction	deduction	NOUN
ftr-299	241	36	and	and	CCONJ
ftr-299	241	37	capitalization	capitalization	NOUN
ftr-299	241	38	of	of	ADP
ftr-299	241	39	expenditures	expenditure	NOUN
ftr-299	241	40	related	relate	VERB
ftr-299	241	41	to	to	ADP
ftr-299	241	42	tangible	tangible	ADJ
ftr-299	241	43	property	property	NOUN
ftr-299	241	44	,	,	PUNCT
ftr-299	241	45	76	76	NUM
ftr-299	241	46	f.r	f.r	NOUN
ftr-299	241	47	.	.	PROPN
ftr-299	241	48	81128	81128	NUM
ftr-299	241	49	2014	2014	NUM
ftr-299	241	50	]	]	PUNCT
ftr-299	241	51	recent	recent	ADJ
ftr-299	241	52	developments	development	NOUN
ftr-299	241	53	in	in	ADP
ftr-299	241	54	federal	federal	ADJ
ftr-299	241	55	income	income	NOUN
ftr-299	241	56	taxation	taxation	NOUN
ftr-299	241	57	245	245	NUM
ftr-299	241	58	(	(	PUNCT
ftr-299	241	59	12/27/11	12/27/11	NUM
ftr-299	241	60	)	)	PUNCT
ftr-299	241	61	,	,	PUNCT
ftr-299	241	62	and	and	CCONJ
ftr-299	241	63	replacing	replace	VERB
ftr-299	241	64	the	the	DET
ftr-299	241	65	temporary	temporary	ADJ
ftr-299	241	66	regulations	regulation	NOUN
ftr-299	241	67	promulgated	promulgate	VERB
ftr-299	241	68	in	in	ADP
ftr-299	241	69	t.d	t.d	PROPN
ftr-299	241	70	.	.	PROPN
ftr-299	241	71	9564	9564	NUM
ftr-299	241	72	,	,	PUNCT
ftr-299	241	73	guidance	guidance	NOUN
ftr-299	241	74	regarding	regard	VERB
ftr-299	241	75	deduction	deduction	NOUN
ftr-299	241	76	and	and	CCONJ
ftr-299	241	77	capitalization	capitalization	NOUN
ftr-299	241	78	of	of	ADP
ftr-299	241	79	expenditures	expenditure	NOUN
ftr-299	241	80	related	relate	VERB
ftr-299	241	81	to	to	ADP
ftr-299	241	82	tangible	tangible	ADJ
ftr-299	241	83	property	property	NOUN
ftr-299	241	84	,	,	PUNCT
ftr-299	241	85	76	76	NUM
ftr-299	241	86	f.r	f.r	PROPN
ftr-299	241	87	.	.	NOUN
ftr-299	241	88	81060	81060	NUM
ftr-299	241	89	(	(	PUNCT
ftr-299	241	90	12/27/11	12/27/11	NUM
ftr-299	241	91	)	)	PUNCT
ftr-299	241	92	.	.	PUNCT
ftr-299	242	1	1	1	NUM
ftr-299	242	2	the	the	DET
ftr-299	242	3	temporary	temporary	ADJ
ftr-299	242	4	regulations	regulation	NOUN
ftr-299	242	5	originally	originally	ADV
ftr-299	242	6	were	be	AUX
ftr-299	242	7	to	to	PART
ftr-299	242	8	be	be	AUX
ftr-299	242	9	effective	effective	ADJ
ftr-299	242	10	for	for	ADP
ftr-299	242	11	tax	tax	NOUN
ftr-299	242	12	years	year	NOUN
ftr-299	242	13	beginning	begin	VERB
ftr-299	242	14	on	on	ADP
ftr-299	242	15	or	or	CCONJ
ftr-299	242	16	after	after	ADP
ftr-299	242	17	1/1/12	1/1/12	NUM
ftr-299	242	18	,	,	PUNCT
ftr-299	242	19	with	with	ADP
ftr-299	242	20	an	an	DET
ftr-299	242	21	expiration	expiration	NOUN
ftr-299	242	22	date	date	NOUN
ftr-299	242	23	of	of	ADP
ftr-299	242	24	12/23/14	12/23/14	PROPN
ftr-299	242	25	,	,	PUNCT
ftr-299	242	26	but	but	CCONJ
ftr-299	242	27	t.d	t.d	PROPN
ftr-299	242	28	.	.	PROPN
ftr-299	242	29	9564	9564	NUM
ftr-299	242	30	,	,	PUNCT
ftr-299	242	31	guidance	guidance	NOUN
ftr-299	242	32	regarding	regard	VERB
ftr-299	242	33	deduction	deduction	NOUN
ftr-299	242	34	and	and	CCONJ
ftr-299	242	35	capitalization	capitalization	NOUN
ftr-299	242	36	of	of	ADP
ftr-299	242	37	expenditures	expenditure	NOUN
ftr-299	242	38	related	relate	VERB
ftr-299	242	39	to	to	ADP
ftr-299	242	40	tangible	tangible	ADJ
ftr-299	242	41	property	property	NOUN
ftr-299	242	42	,	,	PUNCT
ftr-299	242	43	77	77	NUM
ftr-299	242	44	f.r	f.r	NOUN
ftr-299	242	45	.	.	PROPN
ftr-299	242	46	74583	74583	NUM
ftr-299	242	47	(	(	PUNCT
ftr-299	242	48	12/17/12	12/17/12	PROPN
ftr-299	242	49	)	)	PUNCT
ftr-299	242	50	,	,	PUNCT
ftr-299	242	51	delayed	delay	VERB
ftr-299	242	52	the	the	DET
ftr-299	242	53	effective	effective	ADJ
ftr-299	242	54	date	date	NOUN
ftr-299	242	55	to	to	ADP
ftr-299	242	56	years	year	NOUN
ftr-299	242	57	beginning	begin	VERB
ftr-299	242	58	on	on	ADP
ftr-299	242	59	or	or	CCONJ
ftr-299	242	60	after	after	ADP
ftr-299	242	61	1/1/14	1/1/14	NUM
ftr-299	242	62	,	,	PUNCT
ftr-299	242	63	with	with	ADP
ftr-299	242	64	optional	optional	ADJ
ftr-299	242	65	retroactive	retroactive	ADJ
ftr-299	242	66	applicability	applicability	NOUN
ftr-299	242	67	to	to	ADP
ftr-299	242	68	taxable	taxable	ADJ
ftr-299	242	69	years	year	NOUN
ftr-299	242	70	beginning	begin	VERB
ftr-299	242	71	on	on	ADP
ftr-299	242	72	or	or	CCONJ
ftr-299	242	73	after	after	ADP
ftr-299	242	74	1/1/12	1/1/12	NUM
ftr-299	242	75	.	.	PUNCT
ftr-299	243	1	the	the	DET
ftr-299	243	2	final	final	ADJ
ftr-299	243	3	regulations	regulation	NOUN
ftr-299	243	4	generally	generally	ADV
ftr-299	243	5	are	be	AUX
ftr-299	243	6	effective	effective	ADJ
ftr-299	243	7	for	for	ADP
ftr-299	243	8	taxable	taxable	ADJ
ftr-299	243	9	years	year	NOUN
ftr-299	243	10	beginning	begin	VERB
ftr-299	243	11	on	on	ADP
ftr-299	243	12	or	or	CCONJ
ftr-299	243	13	after	after	ADP
ftr-299	243	14	january	january	PROPN
ftr-299	243	15	1	1	NUM
ftr-299	243	16	,	,	PUNCT
ftr-299	243	17	2014	2014	NUM
ftr-299	243	18	.	.	PUNCT
ftr-299	244	1	the	the	DET
ftr-299	244	2	§	§	PROPN
ftr-299	244	3	263(a	263(a	NUM
ftr-299	244	4	)	)	PUNCT
ftr-299	244	5	regulations	regulation	NOUN
ftr-299	244	6	provide	provide	VERB
ftr-299	244	7	detailed	detailed	ADJ
ftr-299	244	8	capitalization	capitalization	NOUN
ftr-299	244	9	rules	rule	NOUN
ftr-299	244	10	and	and	CCONJ
ftr-299	244	11	several	several	ADJ
ftr-299	244	12	brightline	brightline	NOUN
ftr-299	244	13	standards	standard	NOUN
ftr-299	244	14	under	under	ADP
ftr-299	244	15	§	§	PROPN
ftr-299	244	16	§	§	ADJ
ftr-299	244	17	162(a	162(a	NOUN
ftr-299	244	18	)	)	PUNCT
ftr-299	244	19	and	and	CCONJ
ftr-299	244	20	263(a	263(a	NUM
ftr-299	244	21	)	)	PUNCT
ftr-299	244	22	regarding	regard	VERB
ftr-299	244	23	the	the	DET
ftr-299	244	24	acquisition	acquisition	NOUN
ftr-299	244	25	,	,	PUNCT
ftr-299	244	26	improvement	improvement	NOUN
ftr-299	244	27	or	or	CCONJ
ftr-299	244	28	repair	repair	NOUN
ftr-299	244	29	of	of	ADP
ftr-299	244	30	tangible	tangible	ADJ
ftr-299	244	31	real	real	ADJ
ftr-299	244	32	and	and	CCONJ
ftr-299	244	33	personal	personal	ADJ
ftr-299	244	34	property	property	NOUN
ftr-299	244	35	.	.	PUNCT
ftr-299	245	1	the	the	DET
ftr-299	245	2	2011	2011	NUM
ftr-299	245	3	temporary	temporary	ADJ
ftr-299	245	4	regulations	regulation	NOUN
ftr-299	245	5	also	also	ADV
ftr-299	245	6	revised	revise	VERB
ftr-299	245	7	rules	rule	NOUN
ftr-299	245	8	under	under	ADP
ftr-299	245	9	§	§	PROPN
ftr-299	245	10	168	168	NUM
ftr-299	245	11	regarding	regard	VERB
ftr-299	245	12	disposition	disposition	NOUN
ftr-299	245	13	of	of	ADP
ftr-299	245	14	and	and	CCONJ
ftr-299	245	15	maintenance	maintenance	NOUN
ftr-299	245	16	of	of	ADP
ftr-299	245	17	general	general	ADJ
ftr-299	245	18	asset	asset	NOUN
ftr-299	245	19	accounts	account	VERB
ftr-299	245	20	for	for	ADP
ftr-299	245	21	macrs	macrs	NOUN
ftr-299	245	22	property	property	NOUN
ftr-299	245	23	.	.	PUNCT
ftr-299	246	1	except	except	SCONJ
ftr-299	246	2	for	for	ADP
ftr-299	246	3	reg	reg	NOUN
ftr-299	246	4	.	.	PUNCT
ftr-299	247	1	§	§	PROPN
ftr-299	247	2	1.168(i)-7	1.168(i)-7	NUM
ftr-299	247	3	,	,	PUNCT
ftr-299	247	4	dealing	deal	VERB
ftr-299	247	5	with	with	ADP
ftr-299	247	6	multiple	multiple	ADJ
ftr-299	247	7	asset	asset	NOUN
ftr-299	247	8	accounts	account	NOUN
ftr-299	247	9	,	,	PUNCT
ftr-299	247	10	these	these	DET
ftr-299	247	11	provisions	provision	NOUN
ftr-299	247	12	of	of	ADP
ftr-299	247	13	the	the	DET
ftr-299	247	14	temporary	temporary	ADJ
ftr-299	247	15	regulations	regulation	NOUN
ftr-299	247	16	(	(	PUNCT
ftr-299	247	17	temp	temp	NOUN
ftr-299	247	18	.	.	PUNCT
ftr-299	248	1	regs	regs	PROPN
ftr-299	248	2	.	.	PUNCT
ftr-299	249	1	§	§	PROPN
ftr-299	249	2	§	§	PROPN
ftr-299	249	3	1.168(i)-1	1.168(i)-1	PROPN
ftr-299	249	4	t	t	PROPN
ftr-299	249	5	,	,	PUNCT
ftr-299	249	6	1.168(i)-8	1.168(i)-8	NUM
ftr-299	249	7	t	t	NOUN
ftr-299	249	8	)	)	PUNCT
ftr-299	249	9	,	,	PUNCT
ftr-299	249	10	have	have	AUX
ftr-299	249	11	not	not	PART
ftr-299	249	12	been	be	AUX
ftr-299	249	13	finalized	finalize	VERB
ftr-299	249	14	and	and	CCONJ
ftr-299	249	15	are	be	AUX
ftr-299	249	16	still	still	ADV
ftr-299	249	17	in	in	ADP
ftr-299	249	18	force	force	NOUN
ftr-299	249	19	.	.	PUNCT
ftr-299	250	1	in	in	ADP
ftr-299	250	2	general	general	ADJ
ftr-299	250	3	,	,	PUNCT
ftr-299	250	4	the	the	DET
ftr-299	250	5	§	§	PROPN
ftr-299	250	6	263(a	263(a	NUM
ftr-299	250	7	)	)	PUNCT
ftr-299	250	8	regulations	regulation	NOUN
ftr-299	250	9	adopt	adopt	VERB
ftr-299	250	10	the	the	DET
ftr-299	250	11	provisions	provision	NOUN
ftr-299	250	12	of	of	ADP
ftr-299	250	13	the	the	DET
ftr-299	250	14	2011	2011	NUM
ftr-299	250	15	and	and	CCONJ
ftr-299	250	16	2008	2008	NUM
ftr-299	250	17	proposed	propose	VERB
ftr-299	250	18	regulations	regulation	NOUN
ftr-299	250	19	,	,	PUNCT
ftr-299	250	20	but	but	CCONJ
ftr-299	250	21	with	with	ADP
ftr-299	250	22	multiple	multiple	ADJ
ftr-299	250	23	modifications	modification	NOUN
ftr-299	250	24	,	,	PUNCT
ftr-299	250	25	including	include	VERB
ftr-299	250	26	not	not	PART
ftr-299	250	27	insignificant	insignificant	ADJ
ftr-299	250	28	redesignation	redesignation	NOUN
ftr-299	250	29	of	of	ADP
ftr-299	250	30	subsections	subsection	NOUN
ftr-299	250	31	.	.	PUNCT
ftr-299	251	1	reg	reg	NOUN
ftr-299	251	2	.	.	PUNCT
ftr-299	252	1	§	§	PROPN
ftr-299	252	2	1.263(a)-2	1.263(a)-2	PROPN
ftr-299	252	3	provides	provide	VERB
ftr-299	252	4	rules	rule	NOUN
ftr-299	252	5	for	for	ADP
ftr-299	252	6	amounts	amount	NOUN
ftr-299	252	7	paid	pay	VERB
ftr-299	252	8	for	for	ADP
ftr-299	252	9	the	the	DET
ftr-299	252	10	acquisition	acquisition	NOUN
ftr-299	252	11	or	or	CCONJ
ftr-299	252	12	production	production	NOUN
ftr-299	252	13	of	of	ADP
ftr-299	252	14	tangible	tangible	ADJ
ftr-299	252	15	property	property	NOUN
ftr-299	252	16	,	,	PUNCT
ftr-299	252	17	and	and	CCONJ
ftr-299	252	18	§	§	PROPN
ftr-299	252	19	1.263(a)-3	1.263(a)-3	PROPN
ftr-299	252	20	provides	provide	VERB
ftr-299	252	21	rules	rule	NOUN
ftr-299	252	22	for	for	ADP
ftr-299	252	23	amounts	amount	NOUN
ftr-299	252	24	paid	pay	VERB
ftr-299	252	25	for	for	ADP
ftr-299	252	26	the	the	DET
ftr-299	252	27	improvement	improvement	NOUN
ftr-299	252	28	of	of	ADP
ftr-299	252	29	tangible	tangible	ADJ
ftr-299	252	30	property	property	NOUN
ftr-299	252	31	.	.	PUNCT
ftr-299	253	1	however	however	ADV
ftr-299	253	2	,	,	PUNCT
ftr-299	253	3	these	these	DET
ftr-299	253	4	new	new	ADJ
ftr-299	253	5	regulations	regulation	NOUN
ftr-299	253	6	provide	provide	VERB
ftr-299	253	7	many	many	ADJ
ftr-299	253	8	additional	additional	ADJ
ftr-299	253	9	rules	rule	NOUN
ftr-299	253	10	.	.	PUNCT
ftr-299	254	1	the	the	DET
ftr-299	254	2	final	final	ADJ
ftr-299	254	3	regulations	regulation	NOUN
ftr-299	254	4	define	define	VERB
ftr-299	254	5	material	material	NOUN
ftr-299	254	6	and	and	CCONJ
ftr-299	254	7	supplies	supply	NOUN
ftr-299	254	8	to	to	PART
ftr-299	254	9	treat	treat	VERB
ftr-299	254	10	as	as	ADV
ftr-299	254	11	deductible	deductible	ADJ
ftr-299	254	12	(	(	PUNCT
ftr-299	254	13	1	1	NUM
ftr-299	254	14	)	)	PUNCT
ftr-299	254	15	the	the	DET
ftr-299	254	16	cost	cost	NOUN
ftr-299	254	17	of	of	ADP
ftr-299	254	18	any	any	DET
ftr-299	254	19	property	property	NOUN
ftr-299	254	20	with	with	ADP
ftr-299	254	21	a	a	DET
ftr-299	254	22	useful	useful	ADJ
ftr-299	254	23	life	life	NOUN
ftr-299	254	24	that	that	PRON
ftr-299	254	25	does	do	AUX
ftr-299	254	26	not	not	PART
ftr-299	254	27	exceed	exceed	VERB
ftr-299	254	28	one	one	NUM
ftr-299	254	29	year	year	NOUN
ftr-299	254	30	and	and	CCONJ
ftr-299	254	31	(	(	PUNCT
ftr-299	254	32	2	2	X
ftr-299	254	33	)	)	PUNCT
ftr-299	254	34	any	any	DET
ftr-299	254	35	item	item	NOUN
ftr-299	254	36	that	that	PRON
ftr-299	254	37	costs	cost	VERB
ftr-299	254	38	not	not	PART
ftr-299	254	39	more	more	ADJ
ftr-299	254	40	than	than	ADP
ftr-299	254	41	$	$	SYM
ftr-299	254	42	200	200	NUM
ftr-299	254	43	(	(	PUNCT
ftr-299	254	44	the	the	DET
ftr-299	254	45	temporary	temporary	ADJ
ftr-299	254	46	regulations	regulation	NOUN
ftr-299	254	47	had	have	VERB
ftr-299	254	48	a	a	DET
ftr-299	254	49	$	$	SYM
ftr-299	254	50	100	100	NUM
ftr-299	254	51	ceiling	ceiling	NOUN
ftr-299	254	52	)	)	PUNCT
ftr-299	254	53	.	.	PUNCT
ftr-299	255	1	they	they	PRON
ftr-299	255	2	add	add	VERB
ftr-299	255	3	a	a	DET
ftr-299	255	4	book	book	NOUN
ftr-299	255	5	-	-	PUNCT
ftr-299	255	6	conformity	conformity	NOUN
ftr-299	255	7	de	de	X
ftr-299	255	8	minimis	minimis	NOUN
ftr-299	255	9	rule	rule	NOUN
ftr-299	255	10	,	,	PUNCT
ftr-299	255	11	a	a	DET
ftr-299	255	12	safe	safe	ADJ
ftr-299	255	13	-	-	PUNCT
ftr-299	255	14	harbor	harbor	NOUN
ftr-299	255	15	for	for	ADP
ftr-299	255	16	routine	routine	ADJ
ftr-299	255	17	maintenance	maintenance	NOUN
ftr-299	255	18	,	,	PUNCT
ftr-299	255	19	and	and	CCONJ
ftr-299	255	20	an	an	DET
ftr-299	255	21	optional	optional	ADJ
ftr-299	255	22	simplified	simplified	ADJ
ftr-299	255	23	method	method	NOUN
ftr-299	255	24	for	for	ADP
ftr-299	255	25	regulated	regulated	ADJ
ftr-299	255	26	taxpayers	taxpayer	NOUN
ftr-299	255	27	.	.	PUNCT
ftr-299	256	1	the	the	DET
ftr-299	256	2	regulations	regulation	NOUN
ftr-299	256	3	contain	contain	VERB
ftr-299	256	4	provisions	provision	NOUN
ftr-299	256	5	defining	define	VERB
ftr-299	256	6	a	a	DET
ftr-299	256	7	unit	unit	NOUN
ftr-299	256	8	of	of	ADP
ftr-299	256	9	property	property	NOUN
ftr-299	256	10	as	as	ADP
ftr-299	256	11	a	a	DET
ftr-299	256	12	key	key	ADJ
ftr-299	256	13	concept	concept	NOUN
ftr-299	256	14	and	and	CCONJ
ftr-299	256	15	address	address	NOUN
ftr-299	256	16	capitalization	capitalization	NOUN
ftr-299	256	17	of	of	ADP
ftr-299	256	18	expenditures	expenditure	NOUN
ftr-299	256	19	that	that	PRON
ftr-299	256	20	improve	improve	VERB
ftr-299	256	21	or	or	CCONJ
ftr-299	256	22	restore	restore	VERB
ftr-299	256	23	a	a	DET
ftr-299	256	24	unit	unit	NOUN
ftr-299	256	25	of	of	ADP
ftr-299	256	26	property	property	NOUN
ftr-299	256	27	.	.	PUNCT
ftr-299	257	1	the	the	DET
ftr-299	257	2	final	final	ADJ
ftr-299	257	3	regulations	regulation	NOUN
ftr-299	257	4	do	do	AUX
ftr-299	257	5	not	not	PART
ftr-299	257	6	provide	provide	VERB
ftr-299	257	7	for	for	ADP
ftr-299	257	8	or	or	CCONJ
ftr-299	257	9	authorize	authorize	VERB
ftr-299	257	10	a	a	DET
ftr-299	257	11	detailed	detailed	ADJ
ftr-299	257	12	repair	repair	NOUN
ftr-299	257	13	allowance	allowance	NOUN
ftr-299	257	14	rule	rule	NOUN
ftr-299	257	15	,	,	PUNCT
ftr-299	257	16	and	and	CCONJ
ftr-299	257	17	unlike	unlike	ADP
ftr-299	257	18	the	the	DET
ftr-299	257	19	temporary	temporary	ADJ
ftr-299	257	20	regulations	regulation	NOUN
ftr-299	257	21	do	do	AUX
ftr-299	257	22	not	not	PART
ftr-299	257	23	provide	provide	VERB
ftr-299	257	24	for	for	ADP
ftr-299	257	25	future	future	ADJ
ftr-299	257	26	i.r.b	i.r.b	NOUN
ftr-299	257	27	.	.	PUNCT
ftr-299	258	1	guidance	guidance	NOUN
ftr-299	258	2	regarding	regard	VERB
ftr-299	258	3	industry	industry	NOUN
ftr-299	258	4	-	-	PUNCT
ftr-299	258	5	specific	specific	ADJ
ftr-299	258	6	repair	repair	NOUN
ftr-299	258	7	allowance	allowance	NOUN
ftr-299	258	8	methods	method	NOUN
ftr-299	258	9	.	.	PUNCT
ftr-299	259	1	1	1	X
ftr-299	259	2	.	.	X
ftr-299	259	3	the	the	DET
ftr-299	259	4	temporary	temporary	ADJ
ftr-299	259	5	regulations	regulation	NOUN
ftr-299	259	6	adopt	adopt	VERB
ftr-299	259	7	provisions	provision	NOUN
ftr-299	259	8	of	of	ADP
ftr-299	259	9	regulations	regulation	NOUN
ftr-299	259	10	proposed	propose	VERB
ftr-299	259	11	in	in	ADP
ftr-299	259	12	2008	2008	NUM
ftr-299	259	13	(	(	PUNCT
ftr-299	259	14	reg-168745	reg-168745	NOUN
ftr-299	259	15	-	-	PUNCT
ftr-299	259	16	03	03	NUM
ftr-299	259	17	,	,	PUNCT
ftr-299	259	18	guidance	guidance	NOUN
ftr-299	259	19	regarding	regard	VERB
ftr-299	259	20	deduction	deduction	NOUN
ftr-299	259	21	and	and	CCONJ
ftr-299	259	22	capitalization	capitalization	NOUN
ftr-299	259	23	of	of	ADP
ftr-299	259	24	expenditures	expenditure	NOUN
ftr-299	259	25	related	relate	VERB
ftr-299	259	26	to	to	ADP
ftr-299	259	27	tangible	tangible	ADJ
ftr-299	259	28	property	property	NOUN
ftr-299	259	29	,	,	PUNCT
ftr-299	259	30	73	73	NUM
ftr-299	259	31	f.r	f.r	PROPN
ftr-299	259	32	.	.	PROPN
ftr-299	259	33	12838	12838	NUM
ftr-299	259	34	(	(	PUNCT
ftr-299	259	35	3/7/08	3/7/08	NUM
ftr-299	259	36	)	)	PUNCT
ftr-299	259	37	)	)	PUNCT
ftr-299	259	38	,	,	PUNCT
ftr-299	259	39	which	which	PRON
ftr-299	259	40	were	be	AUX
ftr-299	259	41	in	in	ADP
ftr-299	259	42	turn	turn	NOUN
ftr-299	259	43	based	base	VERB
ftr-299	259	44	on	on	ADP
ftr-299	259	45	a	a	DET
ftr-299	259	46	2006	2006	NUM
ftr-299	259	47	proposal	proposal	NOUN
ftr-299	259	48	that	that	PRON
ftr-299	259	49	was	be	AUX
ftr-299	259	50	substantially	substantially	ADV
ftr-299	259	51	modified	modify	VERB
ftr-299	259	52	by	by	ADP
ftr-299	259	53	the	the	DET
ftr-299	259	54	2008	2008	NUM
ftr-299	259	55	proposed	propose	VERB
ftr-299	259	56	regulations	regulation	NOUN
ftr-299	259	57	(	(	PUNCT
ftr-299	259	58	reg-168745	reg-168745	NOUN
ftr-299	259	59	-	-	PUNCT
ftr-299	259	60	03	03	NUM
ftr-299	259	61	,	,	PUNCT
ftr-299	259	62	guidance	guidance	NOUN
ftr-299	259	63	regarding	regard	VERB
ftr-299	259	64	deduction	deduction	NOUN
ftr-299	259	65	and	and	CCONJ
ftr-299	259	66	capitalization	capitalization	NOUN
ftr-299	259	67	of	of	ADP
ftr-299	259	68	expenditures	expenditure	NOUN
ftr-299	259	69	related	relate	VERB
ftr-299	259	70	to	to	ADP
ftr-299	259	71	tangible	tangible	ADJ
ftr-299	259	72	property	property	NOUN
ftr-299	259	73	,	,	PUNCT
ftr-299	259	74	71	71	NUM
ftr-299	259	75	f.r	f.r	NOUN
ftr-299	259	76	.	.	PROPN
ftr-299	259	77	48590	48590	NUM
ftr-299	259	78	(	(	PUNCT
ftr-299	259	79	8/21/06	8/21/06	NUM
ftr-299	259	80	)	)	PUNCT
ftr-299	259	81	)	)	PUNCT
ftr-299	259	82	.	.	PUNCT
ftr-299	260	1	246	246	NUM
ftr-299	260	2	florida	florida	PROPN
ftr-299	260	3	tax	tax	NOUN
ftr-299	260	4	review	review	NOUN
ftr-299	260	5	[	[	X
ftr-299	260	6	vol	vol	NOUN
ftr-299	260	7	.	.	PUNCT
ftr-299	261	1	15:5	15:5	NUM
ftr-299	261	2			NOUN
ftr-299	261	3	acquisition	acquisition	NOUN
ftr-299	261	4	and	and	CCONJ
ftr-299	261	5	production	production	NOUN
ftr-299	261	6	costs	cost	NOUN
ftr-299	261	7	.	.	PUNCT
ftr-299	262	1	reg	reg	NOUN
ftr-299	262	2	.	.	PUNCT
ftr-299	263	1	§	§	PROPN
ftr-299	263	2	1.263(a)-2	1.263(a)-2	PROPN
ftr-299	263	3	provides	provide	VERB
ftr-299	263	4	that	that	SCONJ
ftr-299	263	5	a	a	DET
ftr-299	263	6	taxpayer	taxpayer	NOUN
ftr-299	263	7	must	must	AUX
ftr-299	263	8	capitalize	capitalize	VERB
ftr-299	263	9	amounts	amount	NOUN
ftr-299	263	10	paid	pay	VERB
ftr-299	263	11	to	to	PART
ftr-299	263	12	acquire	acquire	VERB
ftr-299	263	13	or	or	CCONJ
ftr-299	263	14	produce	produce	VERB
ftr-299	263	15	a	a	DET
ftr-299	263	16	unit	unit	NOUN
ftr-299	263	17	of	of	ADP
ftr-299	263	18	real	real	ADJ
ftr-299	263	19	or	or	CCONJ
ftr-299	263	20	personal	personal	ADJ
ftr-299	263	21	property	property	NOUN
ftr-299	263	22	(	(	PUNCT
ftr-299	263	23	as	as	SCONJ
ftr-299	263	24	determined	determine	VERB
ftr-299	263	25	under	under	ADP
ftr-299	263	26	reg	reg	NOUN
ftr-299	263	27	.	.	PUNCT
ftr-299	264	1	§	§	PROPN
ftr-299	264	2	1.263(a)-3(e	1.263(a)-3(e	NUM
ftr-299	264	3	)	)	PUNCT
ftr-299	264	4	)	)	PUNCT
ftr-299	264	5	,	,	PUNCT
ftr-299	264	6	including	include	VERB
ftr-299	264	7	leasehold	leasehold	NOUN
ftr-299	264	8	improvement	improvement	NOUN
ftr-299	264	9	property	property	NOUN
ftr-299	264	10	,	,	PUNCT
ftr-299	264	11	land	land	NOUN
ftr-299	264	12	and	and	CCONJ
ftr-299	264	13	land	land	NOUN
ftr-299	264	14	improvements	improvement	NOUN
ftr-299	264	15	,	,	PUNCT
ftr-299	264	16	buildings	building	NOUN
ftr-299	264	17	,	,	PUNCT
ftr-299	264	18	machinery	machinery	NOUN
ftr-299	264	19	and	and	CCONJ
ftr-299	264	20	equipment	equipment	NOUN
ftr-299	264	21	,	,	PUNCT
ftr-299	264	22	and	and	CCONJ
ftr-299	264	23	furniture	furniture	NOUN
ftr-299	264	24	and	and	CCONJ
ftr-299	264	25	fixtures	fixture	NOUN
ftr-299	264	26	.	.	PUNCT
ftr-299	265	1	amounts	amount	NOUN
ftr-299	265	2	paid	pay	VERB
ftr-299	265	3	to	to	PART
ftr-299	265	4	create	create	VERB
ftr-299	265	5	intangible	intangible	ADJ
ftr-299	265	6	interests	interest	NOUN
ftr-299	265	7	in	in	ADP
ftr-299	265	8	land	land	NOUN
ftr-299	265	9	are	be	AUX
ftr-299	265	10	treated	treat	VERB
ftr-299	265	11	as	as	ADP
ftr-299	265	12	capital	capital	NOUN
ftr-299	265	13	expenditures	expenditure	NOUN
ftr-299	265	14	.	.	PUNCT
ftr-299	266	1	reg	reg	NOUN
ftr-299	266	2	.	.	PUNCT
ftr-299	267	1	§	§	PROPN
ftr-299	267	2	1.263(a)-1(d)(5	1.263(a)-1(d)(5	NUM
ftr-299	267	3	)	)	PUNCT
ftr-299	267	4	.	.	PUNCT
ftr-299	268	1	amounts	amount	NOUN
ftr-299	268	2	paid	pay	VERB
ftr-299	268	3	for	for	ADP
ftr-299	268	4	work	work	NOUN
ftr-299	268	5	performed	perform	VERB
ftr-299	268	6	on	on	ADP
ftr-299	268	7	a	a	DET
ftr-299	268	8	unit	unit	NOUN
ftr-299	268	9	of	of	ADP
ftr-299	268	10	property	property	NOUN
ftr-299	268	11	prior	prior	ADV
ftr-299	268	12	to	to	ADP
ftr-299	268	13	the	the	DET
ftr-299	268	14	date	date	NOUN
ftr-299	268	15	the	the	DET
ftr-299	268	16	property	property	NOUN
ftr-299	268	17	is	be	AUX
ftr-299	268	18	placed	place	VERB
ftr-299	268	19	in	in	ADP
ftr-299	268	20	service	service	NOUN
ftr-299	268	21	must	must	AUX
ftr-299	268	22	also	also	ADV
ftr-299	268	23	be	be	AUX
ftr-299	268	24	capitalized	capitalize	VERB
ftr-299	268	25	.	.	PUNCT
ftr-299	269	1	reg	reg	NOUN
ftr-299	269	2	.	.	PUNCT
ftr-299	270	1	§	§	PROPN
ftr-299	270	2	1.263(a)-2(d)(1	1.263(a)-2(d)(1	NUM
ftr-299	270	3	)	)	PUNCT
ftr-299	270	4	.	.	PUNCT
ftr-299	271	1	transaction	transaction	NOUN
ftr-299	271	2	costs	cost	NOUN
ftr-299	271	3	to	to	PART
ftr-299	271	4	facilitate	facilitate	VERB
ftr-299	271	5	the	the	DET
ftr-299	271	6	acquisition	acquisition	NOUN
ftr-299	271	7	of	of	ADP
ftr-299	271	8	property	property	NOUN
ftr-299	271	9	are	be	AUX
ftr-299	271	10	expressly	expressly	ADV
ftr-299	271	11	required	require	VERB
ftr-299	271	12	to	to	PART
ftr-299	271	13	be	be	AUX
ftr-299	271	14	capitalized	capitalize	VERB
ftr-299	271	15	,	,	PUNCT
ftr-299	271	16	reg	reg	NOUN
ftr-299	271	17	.	.	PUNCT
ftr-299	272	1	§	§	PROPN
ftr-299	272	2	1.263(a)2(f	1.263(a)2(f	NUM
ftr-299	272	3	)	)	PUNCT
ftr-299	272	4	,	,	PUNCT
ftr-299	272	5	but	but	CCONJ
ftr-299	272	6	facilitative	facilitative	ADJ
ftr-299	272	7	expenditures	expenditure	NOUN
ftr-299	272	8	do	do	AUX
ftr-299	272	9	not	not	PART
ftr-299	272	10	include	include	VERB
ftr-299	272	11	employee	employee	NOUN
ftr-299	272	12	compensation	compensation	NOUN
ftr-299	272	13	or	or	CCONJ
ftr-299	272	14	overhead	overhead	NOUN
ftr-299	272	15	unless	unless	SCONJ
ftr-299	272	16	the	the	DET
ftr-299	272	17	taxpayer	taxpayer	NOUN
ftr-299	272	18	elects	elect	NOUN
ftr-299	272	19	to	to	PART
ftr-299	272	20	capitalize	capitalize	VERB
ftr-299	272	21	such	such	ADJ
ftr-299	272	22	expenditures	expenditure	NOUN
ftr-299	272	23	or	or	CCONJ
ftr-299	272	24	if	if	SCONJ
ftr-299	272	25	capitalization	capitalization	NOUN
ftr-299	272	26	is	be	AUX
ftr-299	272	27	required	require	VERB
ftr-299	272	28	under	under	ADP
ftr-299	272	29	§	§	PROPN
ftr-299	272	30	263a	263a	PROPN
ftr-299	272	31	.	.	PUNCT
ftr-299	273	1	expenditures	expenditure	NOUN
ftr-299	273	2	to	to	PART
ftr-299	273	3	defend	defend	VERB
ftr-299	273	4	or	or	CCONJ
ftr-299	273	5	protect	protect	VERB
ftr-299	273	6	title	title	NOUN
ftr-299	273	7	must	must	AUX
ftr-299	273	8	be	be	AUX
ftr-299	273	9	capitalized	capitalize	VERB
ftr-299	273	10	.	.	PUNCT
ftr-299	274	1	reg	reg	NOUN
ftr-299	274	2	.	.	PUNCT
ftr-299	275	1	§	§	PROPN
ftr-299	275	2	1.263(a)-2(e	1.263(a)-2(e	NUM
ftr-299	275	3	)	)	PUNCT
ftr-299	275	4	.	.	PUNCT
ftr-299	276	1			NOUN
ftr-299	276	2	selling	sell	VERB
ftr-299	276	3	expenses	expense	NOUN
ftr-299	276	4	.	.	PUNCT
ftr-299	277	1	reg	reg	NOUN
ftr-299	277	2	.	.	PUNCT
ftr-299	278	1	§	§	PROPN
ftr-299	278	2	1.263(a)-1(e	1.263(a)-1(e	PROPN
ftr-299	278	3	)	)	PUNCT
ftr-299	278	4	provides	provide	VERB
ftr-299	278	5	for	for	ADP
ftr-299	278	6	the	the	DET
ftr-299	278	7	capitalization	capitalization	NOUN
ftr-299	278	8	of	of	ADP
ftr-299	278	9	selling	sell	VERB
ftr-299	278	10	expenses	expense	NOUN
ftr-299	278	11	as	as	ADP
ftr-299	278	12	an	an	DET
ftr-299	278	13	offset	offset	NOUN
ftr-299	278	14	against	against	ADP
ftr-299	278	15	sales	sale	NOUN
ftr-299	278	16	proceeds	proceed	NOUN
ftr-299	278	17	(	(	PUNCT
ftr-299	278	18	except	except	SCONJ
ftr-299	278	19	in	in	ADP
ftr-299	278	20	the	the	DET
ftr-299	278	21	case	case	NOUN
ftr-299	278	22	of	of	ADP
ftr-299	278	23	dealers	dealer	NOUN
ftr-299	278	24	)	)	PUNCT
ftr-299	278	25	.	.	PUNCT
ftr-299	279	1			NOUN
ftr-299	279	2	materials	material	NOUN
ftr-299	279	3	and	and	CCONJ
ftr-299	279	4	supplies	supply	NOUN
ftr-299	279	5	.	.	PUNCT
ftr-299	280	1	as	as	ADP
ftr-299	280	2	under	under	ADP
ftr-299	280	3	the	the	DET
ftr-299	280	4	prior	prior	ADJ
ftr-299	280	5	rules	rule	NOUN
ftr-299	280	6	,	,	PUNCT
ftr-299	280	7	reg	reg	NOUN
ftr-299	280	8	.	.	PUNCT
ftr-299	281	1	§	§	PROPN
ftr-299	281	2	1.162	1.162	NUM
ftr-299	281	3	-	-	SYM
ftr-299	281	4	3	3	NUM
ftr-299	281	5	allows	allow	VERB
ftr-299	281	6	a	a	DET
ftr-299	281	7	deduction	deduction	NOUN
ftr-299	281	8	for	for	ADP
ftr-299	281	9	incidental	incidental	ADJ
ftr-299	281	10	material	material	NOUN
ftr-299	281	11	and	and	CCONJ
ftr-299	281	12	supplies	supply	NOUN
ftr-299	281	13	in	in	ADP
ftr-299	281	14	the	the	DET
ftr-299	281	15	year	year	NOUN
ftr-299	281	16	an	an	DET
ftr-299	281	17	expenditure	expenditure	NOUN
ftr-299	281	18	is	be	AUX
ftr-299	281	19	made	make	VERB
ftr-299	281	20	.	.	PUNCT
ftr-299	282	1	materials	material	NOUN
ftr-299	282	2	and	and	CCONJ
ftr-299	282	3	supplies	supply	NOUN
ftr-299	282	4	are	be	AUX
ftr-299	282	5	incidental	incidental	ADJ
ftr-299	282	6	when	when	SCONJ
ftr-299	282	7	they	they	PRON
ftr-299	282	8	are	be	AUX
ftr-299	282	9	carried	carry	VERB
ftr-299	282	10	on	on	ADP
ftr-299	282	11	hand	hand	NOUN
ftr-299	282	12	and	and	CCONJ
ftr-299	282	13	for	for	ADP
ftr-299	282	14	which	which	PRON
ftr-299	282	15	no	no	DET
ftr-299	282	16	record	record	NOUN
ftr-299	282	17	of	of	ADP
ftr-299	282	18	consumption	consumption	NOUN
ftr-299	282	19	is	be	AUX
ftr-299	282	20	maintained	maintain	VERB
ftr-299	282	21	or	or	CCONJ
ftr-299	282	22	when	when	SCONJ
ftr-299	282	23	not	not	PART
ftr-299	282	24	carried	carry	VERB
ftr-299	282	25	in	in	ADP
ftr-299	282	26	inventory	inventory	NOUN
ftr-299	282	27	.	.	PUNCT
ftr-299	283	1	a	a	DET
ftr-299	283	2	deduction	deduction	NOUN
ftr-299	283	3	for	for	ADP
ftr-299	283	4	non	non	ADJ
ftr-299	283	5	-	-	ADJ
ftr-299	283	6	incidental	incidental	ADJ
ftr-299	283	7	materials	material	NOUN
ftr-299	283	8	and	and	CCONJ
ftr-299	283	9	supplies	supply	NOUN
ftr-299	283	10	is	be	AUX
ftr-299	283	11	allowed	allow	VERB
ftr-299	283	12	in	in	ADP
ftr-299	283	13	the	the	DET
ftr-299	283	14	year	year	NOUN
ftr-299	283	15	the	the	DET
ftr-299	283	16	property	property	NOUN
ftr-299	283	17	is	be	AUX
ftr-299	283	18	consumed	consume	VERB
ftr-299	283	19	.	.	PUNCT
ftr-299	284	1	materials	material	NOUN
ftr-299	284	2	and	and	CCONJ
ftr-299	284	3	supplies	supply	NOUN
ftr-299	284	4	include	include	VERB
ftr-299	284	5	tangible	tangible	ADJ
ftr-299	284	6	property	property	NOUN
ftr-299	284	7	that	that	PRON
ftr-299	284	8	is	be	AUX
ftr-299	284	9	(	(	PUNCT
ftr-299	284	10	1	1	NUM
ftr-299	284	11	)	)	PUNCT
ftr-299	284	12	a	a	DET
ftr-299	284	13	component	component	NOUN
ftr-299	284	14	acquired	acquire	VERB
ftr-299	284	15	to	to	PART
ftr-299	284	16	repair	repair	VERB
ftr-299	284	17	or	or	CCONJ
ftr-299	284	18	improve	improve	VERB
ftr-299	284	19	a	a	DET
ftr-299	284	20	unit	unit	NOUN
ftr-299	284	21	of	of	ADP
ftr-299	284	22	tangible	tangible	ADJ
ftr-299	284	23	property	property	NOUN
ftr-299	284	24	that	that	PRON
ftr-299	284	25	is	be	AUX
ftr-299	284	26	not	not	PART
ftr-299	284	27	acquired	acquire	VERB
ftr-299	284	28	as	as	ADP
ftr-299	284	29	part	part	NOUN
ftr-299	284	30	of	of	ADP
ftr-299	284	31	a	a	DET
ftr-299	284	32	unit	unit	NOUN
ftr-299	284	33	of	of	ADP
ftr-299	284	34	property	property	NOUN
ftr-299	284	35	,	,	PUNCT
ftr-299	284	36	(	(	PUNCT
ftr-299	284	37	2	2	X
ftr-299	284	38	)	)	PUNCT
ftr-299	284	39	fuel	fuel	NOUN
ftr-299	284	40	,	,	PUNCT
ftr-299	284	41	lubricants	lubricant	NOUN
ftr-299	284	42	,	,	PUNCT
ftr-299	284	43	water	water	NOUN
ftr-299	284	44	and	and	CCONJ
ftr-299	284	45	similar	similar	ADJ
ftr-299	284	46	items	item	NOUN
ftr-299	284	47	that	that	PRON
ftr-299	284	48	are	be	AUX
ftr-299	284	49	reasonably	reasonably	ADV
ftr-299	284	50	expected	expect	VERB
ftr-299	284	51	to	to	PART
ftr-299	284	52	be	be	AUX
ftr-299	284	53	consumed	consume	VERB
ftr-299	284	54	within	within	ADP
ftr-299	284	55	12	12	NUM
ftr-299	284	56	months	month	NOUN
ftr-299	284	57	,	,	PUNCT
ftr-299	284	58	(	(	PUNCT
ftr-299	284	59	3	3	X
ftr-299	284	60	)	)	PUNCT
ftr-299	284	61	tangible	tangible	ADJ
ftr-299	284	62	property	property	NOUN
ftr-299	284	63	that	that	PRON
ftr-299	284	64	is	be	AUX
ftr-299	284	65	a	a	DET
ftr-299	284	66	unit	unit	NOUN
ftr-299	284	67	of	of	ADP
ftr-299	284	68	property	property	NOUN
ftr-299	284	69	with	with	ADP
ftr-299	284	70	(	(	PUNCT
ftr-299	284	71	a	a	X
ftr-299	284	72	)	)	PUNCT
ftr-299	284	73	an	an	DET
ftr-299	284	74	economic	economic	ADJ
ftr-299	284	75	useful	useful	ADJ
ftr-299	284	76	life	life	NOUN
ftr-299	284	77	to	to	ADP
ftr-299	284	78	the	the	DET
ftr-299	284	79	taxpayer	taxpayer	NOUN
ftr-299	284	80	of	of	ADP
ftr-299	284	81	not	not	PART
ftr-299	284	82	more	more	ADJ
ftr-299	284	83	than	than	ADP
ftr-299	284	84	12	12	NUM
ftr-299	284	85	-	-	PUNCT
ftr-299	284	86	months	month	NOUN
ftr-299	284	87	,	,	PUNCT
ftr-299	284	88	or	or	CCONJ
ftr-299	284	89	(	(	PUNCT
ftr-299	284	90	b	b	NOUN
ftr-299	284	91	)	)	PUNCT
ftr-299	284	92	that	that	PRON
ftr-299	284	93	costs	cost	VERB
ftr-299	284	94	not	not	PART
ftr-299	284	95	more	more	ADJ
ftr-299	284	96	than	than	ADP
ftr-299	284	97	$	$	SYM
ftr-299	284	98	200	200	NUM
ftr-299	284	99	(	(	PUNCT
ftr-299	284	100	an	an	DET
ftr-299	284	101	embedded	embed	VERB
ftr-299	284	102	de	de	X
ftr-299	284	103	minimis	minimis	NOUN
ftr-299	284	104	rule	rule	NOUN
ftr-299	284	105	)	)	PUNCT
ftr-299	284	106	,	,	PUNCT
ftr-299	284	107	and	and	CCONJ
ftr-299	284	108	(	(	PUNCT
ftr-299	284	109	4	4	X
ftr-299	284	110	)	)	PUNCT
ftr-299	284	111	certain	certain	ADJ
ftr-299	284	112	rotable	rotable	ADJ
ftr-299	284	113	spare	spare	ADJ
ftr-299	284	114	parts	part	NOUN
ftr-299	284	115	.	.	PUNCT
ftr-299	285	1	reg	reg	NOUN
ftr-299	285	2	.	.	PUNCT
ftr-299	286	1	§	§	PROPN
ftr-299	286	2	1.162	1.162	NUM
ftr-299	286	3	-	-	SYM
ftr-299	286	4	3(c	3(c	NUM
ftr-299	286	5	)	)	PUNCT
ftr-299	286	6	.	.	PUNCT
ftr-299	287	1	unlike	unlike	ADP
ftr-299	287	2	the	the	DET
ftr-299	287	3	temporary	temporary	ADJ
ftr-299	287	4	regulations	regulation	NOUN
ftr-299	287	5	,	,	PUNCT
ftr-299	287	6	which	which	PRON
ftr-299	287	7	allowed	allow	VERB
ftr-299	287	8	taxpayers	taxpayer	NOUN
ftr-299	287	9	to	to	PART
ftr-299	287	10	elect	elect	VERB
ftr-299	287	11	to	to	PART
ftr-299	287	12	capitalize	capitalize	VERB
ftr-299	287	13	the	the	DET
ftr-299	287	14	cost	cost	NOUN
ftr-299	287	15	of	of	ADP
ftr-299	287	16	each	each	DET
ftr-299	287	17	item	item	NOUN
ftr-299	287	18	of	of	ADP
ftr-299	287	19	material	material	NOUN
ftr-299	287	20	or	or	CCONJ
ftr-299	287	21	supply	supply	NOUN
ftr-299	287	22	,	,	PUNCT
ftr-299	287	23	the	the	DET
ftr-299	287	24	final	final	ADJ
ftr-299	287	25	regulations	regulation	NOUN
ftr-299	287	26	allow	allow	VERB
ftr-299	287	27	an	an	DET
ftr-299	287	28	election	election	NOUN
ftr-299	287	29	to	to	PART
ftr-299	287	30	capitalize	capitalize	VERB
ftr-299	287	31	only	only	ADV
ftr-299	287	32	rotable	rotable	ADJ
ftr-299	287	33	,	,	PUNCT
ftr-299	287	34	standby	standby	ADJ
ftr-299	287	35	,	,	PUNCT
ftr-299	287	36	or	or	CCONJ
ftr-299	287	37	temporary	temporary	ADJ
ftr-299	287	38	spare	spare	ADJ
ftr-299	287	39	parts	part	NOUN
ftr-299	287	40	(	(	PUNCT
ftr-299	287	41	as	as	ADV
ftr-299	287	42	defined	define	VERB
ftr-299	287	43	)	)	PUNCT
ftr-299	287	44	.	.	PUNCT
ftr-299	288	1	items	item	NOUN
ftr-299	288	2	used	use	VERB
ftr-299	288	3	in	in	ADP
ftr-299	288	4	the	the	DET
ftr-299	288	5	production	production	NOUN
ftr-299	288	6	of	of	ADP
ftr-299	288	7	other	other	ADJ
ftr-299	288	8	property	property	NOUN
ftr-299	288	9	remain	remain	VERB
ftr-299	288	10	subject	subject	ADJ
ftr-299	288	11	to	to	ADP
ftr-299	288	12	the	the	DET
ftr-299	288	13	uniform	uniform	ADJ
ftr-299	288	14	capitalization	capitalization	NOUN
ftr-299	288	15	rules	rule	NOUN
ftr-299	288	16	of	of	ADP
ftr-299	288	17	§	§	PROPN
ftr-299	288	18	263a	263a	PROPN
ftr-299	288	19	.	.	PUNCT
ftr-299	289	1	reg	reg	NOUN
ftr-299	289	2	.	.	PUNCT
ftr-299	290	1	§	§	PROPN
ftr-299	290	2	1.263a-1(b	1.263a-1(b	PROPN
ftr-299	290	3	)	)	PUNCT
ftr-299	290	4	.	.	PUNCT
ftr-299	291	1	on	on	ADP
ftr-299	291	2	sale	sale	NOUN
ftr-299	291	3	or	or	CCONJ
ftr-299	291	4	disposition	disposition	NOUN
ftr-299	291	5	,	,	PUNCT
ftr-299	291	6	materials	material	NOUN
ftr-299	291	7	and	and	CCONJ
ftr-299	291	8	supplies	supply	NOUN
ftr-299	291	9	are	be	AUX
ftr-299	291	10	not	not	PART
ftr-299	291	11	treated	treat	VERB
ftr-299	291	12	as	as	ADP
ftr-299	291	13	capital	capital	NOUN
ftr-299	291	14	assets	asset	NOUN
ftr-299	291	15	.	.	PUNCT
ftr-299	292	1	reg	reg	NOUN
ftr-299	292	2	.	.	PUNCT
ftr-299	293	1	§	§	PROPN
ftr-299	293	2	1.162	1.162	NUM
ftr-299	293	3	-	-	SYM
ftr-299	293	4	3(g	3(g	NUM
ftr-299	293	5	)	)	PUNCT
ftr-299	293	6	.	.	PUNCT
ftr-299	294	1			X
ftr-299	294	2	rotable	rotable	ADJ
ftr-299	294	3	spare	spare	ADJ
ftr-299	294	4	parts	part	NOUN
ftr-299	294	5	.	.	PUNCT
ftr-299	295	1	rotable	rotable	ADJ
ftr-299	295	2	spare	spare	ADJ
ftr-299	295	3	parts	part	NOUN
ftr-299	295	4	are	be	AUX
ftr-299	295	5	components	component	NOUN
ftr-299	295	6	treated	treat	VERB
ftr-299	295	7	as	as	ADP
ftr-299	295	8	materials	material	NOUN
ftr-299	295	9	and	and	CCONJ
ftr-299	295	10	supplies	supply	NOUN
ftr-299	295	11	that	that	PRON
ftr-299	295	12	are	be	AUX
ftr-299	295	13	installed	instal	VERB
ftr-299	295	14	in	in	ADP
ftr-299	295	15	a	a	DET
ftr-299	295	16	unit	unit	NOUN
ftr-299	295	17	of	of	ADP
ftr-299	295	18	property	property	NOUN
ftr-299	295	19	,	,	PUNCT
ftr-299	295	20	are	be	AUX
ftr-299	295	21	removable	removable	ADJ
ftr-299	295	22	from	from	ADP
ftr-299	295	23	the	the	DET
ftr-299	295	24	unit	unit	NOUN
ftr-299	295	25	of	of	ADP
ftr-299	295	26	property	property	NOUN
ftr-299	295	27	,	,	PUNCT
ftr-299	295	28	and	and	CCONJ
ftr-299	295	29	are	be	AUX
ftr-299	295	30	generally	generally	ADV
ftr-299	295	31	repaired	repair	VERB
ftr-299	295	32	and	and	CCONJ
ftr-299	295	33	improved	improve	VERB
ftr-299	295	34	for	for	ADP
ftr-299	295	35	installation	installation	NOUN
ftr-299	295	36	in	in	ADP
ftr-299	295	37	a	a	DET
ftr-299	295	38	unit	unit	NOUN
ftr-299	295	39	of	of	ADP
ftr-299	295	40	property	property	NOUN
ftr-299	295	41	or	or	CCONJ
ftr-299	295	42	stored	store	VERB
ftr-299	295	43	for	for	ADP
ftr-299	295	44	later	later	ADJ
ftr-299	295	45	use	use	NOUN
ftr-299	295	46	.	.	PUNCT
ftr-299	296	1	the	the	DET
ftr-299	296	2	cost	cost	NOUN
ftr-299	296	3	of	of	ADP
ftr-299	296	4	rotable	rotable	ADJ
ftr-299	296	5	spare	spare	ADJ
ftr-299	296	6	parts	part	NOUN
ftr-299	296	7	is	be	AUX
ftr-299	296	8	deductible	deductible	ADJ
ftr-299	296	9	in	in	ADP
ftr-299	296	10	the	the	DET
ftr-299	296	11	year	year	NOUN
ftr-299	296	12	of	of	ADP
ftr-299	296	13	the	the	DET
ftr-299	296	14	disposition	disposition	NOUN
ftr-299	296	15	of	of	ADP
ftr-299	296	16	the	the	DET
ftr-299	296	17	part	part	NOUN
ftr-299	296	18	.	.	PUNCT
ftr-299	297	1	reg	reg	NOUN
ftr-299	297	2	.	.	PUNCT
ftr-299	298	1	§	§	PROPN
ftr-299	298	2	1.162	1.162	NUM
ftr-299	298	3	-	-	PUNCT
ftr-299	298	4	3(a)(3	3(a)(3	NUM
ftr-299	298	5	)	)	PUNCT
ftr-299	298	6	.	.	PUNCT
ftr-299	299	1	reg	reg	NOUN
ftr-299	299	2	.	.	PUNCT
ftr-299	300	1	§	§	PROPN
ftr-299	300	2	1.162	1.162	NUM
ftr-299	300	3	-	-	SYM
ftr-299	300	4	3(e	3(e	NUM
ftr-299	300	5	)	)	PUNCT
ftr-299	300	6	provides	provide	VERB
ftr-299	300	7	an	an	DET
ftr-299	300	8	elective	elective	ADJ
ftr-299	300	9	optional	optional	ADJ
ftr-299	300	10	2014	2014	NUM
ftr-299	300	11	]	]	PUNCT
ftr-299	300	12	recent	recent	ADJ
ftr-299	300	13	developments	development	NOUN
ftr-299	300	14	in	in	ADP
ftr-299	300	15	federal	federal	ADJ
ftr-299	300	16	income	income	NOUN
ftr-299	300	17	taxation	taxation	NOUN
ftr-299	300	18	247	247	NUM
ftr-299	300	19	method	method	NOUN
ftr-299	300	20	of	of	ADP
ftr-299	300	21	accounting	account	VERB
ftr-299	300	22	for	for	ADP
ftr-299	300	23	the	the	DET
ftr-299	300	24	treatment	treatment	NOUN
ftr-299	300	25	of	of	ADP
ftr-299	300	26	rotable	rotable	ADJ
ftr-299	300	27	and	and	CCONJ
ftr-299	300	28	temporary	temporary	ADJ
ftr-299	300	29	spare	spare	ADJ
ftr-299	300	30	parts	part	NOUN
ftr-299	300	31	under	under	ADP
ftr-299	300	32	which	which	PRON
ftr-299	300	33	(	(	PUNCT
ftr-299	300	34	1	1	X
ftr-299	300	35	)	)	PUNCT
ftr-299	300	36	the	the	DET
ftr-299	300	37	taxpayer	taxpayer	NOUN
ftr-299	300	38	deducts	deduct	VERB
ftr-299	300	39	the	the	DET
ftr-299	300	40	amount	amount	NOUN
ftr-299	300	41	paid	pay	VERB
ftr-299	300	42	for	for	ADP
ftr-299	300	43	the	the	DET
ftr-299	300	44	part	part	NOUN
ftr-299	300	45	in	in	ADP
ftr-299	300	46	the	the	DET
ftr-299	300	47	year	year	NOUN
ftr-299	300	48	the	the	DET
ftr-299	300	49	part	part	NOUN
ftr-299	300	50	is	be	AUX
ftr-299	300	51	first	first	ADV
ftr-299	300	52	installed	instal	VERB
ftr-299	300	53	on	on	ADP
ftr-299	300	54	a	a	DET
ftr-299	300	55	unit	unit	NOUN
ftr-299	300	56	of	of	ADP
ftr-299	300	57	property	property	NOUN
ftr-299	300	58	,	,	PUNCT
ftr-299	300	59	(	(	PUNCT
ftr-299	300	60	2	2	X
ftr-299	300	61	)	)	PUNCT
ftr-299	300	62	in	in	ADP
ftr-299	300	63	each	each	DET
ftr-299	300	64	year	year	NOUN
ftr-299	300	65	the	the	DET
ftr-299	300	66	part	part	NOUN
ftr-299	300	67	is	be	AUX
ftr-299	300	68	removed	remove	VERB
ftr-299	300	69	from	from	ADP
ftr-299	300	70	a	a	DET
ftr-299	300	71	unit	unit	NOUN
ftr-299	300	72	of	of	ADP
ftr-299	300	73	property	property	NOUN
ftr-299	300	74	the	the	DET
ftr-299	300	75	taxpayer	taxpayer	NOUN
ftr-299	300	76	includes	include	VERB
ftr-299	300	77	the	the	DET
ftr-299	300	78	fair	fair	ADJ
ftr-299	300	79	market	market	NOUN
ftr-299	300	80	value	value	NOUN
ftr-299	300	81	of	of	ADP
ftr-299	300	82	the	the	DET
ftr-299	300	83	part	part	NOUN
ftr-299	300	84	in	in	ADP
ftr-299	300	85	gross	gross	ADJ
ftr-299	300	86	income	income	NOUN
ftr-299	300	87	,	,	PUNCT
ftr-299	300	88	(	(	PUNCT
ftr-299	300	89	3	3	X
ftr-299	300	90	)	)	PUNCT
ftr-299	300	91	includes	include	VERB
ftr-299	300	92	in	in	ADP
ftr-299	300	93	the	the	DET
ftr-299	300	94	basis	basis	NOUN
ftr-299	300	95	of	of	ADP
ftr-299	300	96	the	the	DET
ftr-299	300	97	part	part	NOUN
ftr-299	300	98	the	the	DET
ftr-299	300	99	value	value	NOUN
ftr-299	300	100	taken	take	VERB
ftr-299	300	101	into	into	ADP
ftr-299	300	102	income	income	NOUN
ftr-299	300	103	plus	plus	CCONJ
ftr-299	300	104	amounts	amount	NOUN
ftr-299	300	105	paid	pay	VERB
ftr-299	300	106	to	to	PART
ftr-299	300	107	remove	remove	VERB
ftr-299	300	108	the	the	DET
ftr-299	300	109	part	part	NOUN
ftr-299	300	110	,	,	PUNCT
ftr-299	300	111	(	(	PUNCT
ftr-299	300	112	4	4	X
ftr-299	300	113	)	)	PUNCT
ftr-299	300	114	includes	include	VERB
ftr-299	300	115	in	in	ADP
ftr-299	300	116	the	the	DET
ftr-299	300	117	basis	basis	NOUN
ftr-299	300	118	of	of	ADP
ftr-299	300	119	the	the	DET
ftr-299	300	120	part	part	NOUN
ftr-299	300	121	any	any	DET
ftr-299	300	122	amounts	amount	NOUN
ftr-299	300	123	expended	expend	VERB
ftr-299	300	124	to	to	PART
ftr-299	300	125	maintain	maintain	VERB
ftr-299	300	126	the	the	DET
ftr-299	300	127	part	part	NOUN
ftr-299	300	128	,	,	PUNCT
ftr-299	300	129	(	(	PUNCT
ftr-299	300	130	5	5	NUM
ftr-299	300	131	)	)	PUNCT
ftr-299	300	132	then	then	ADV
ftr-299	300	133	deducts	deduct	VERB
ftr-299	300	134	the	the	DET
ftr-299	300	135	basis	basis	NOUN
ftr-299	300	136	and	and	CCONJ
ftr-299	300	137	any	any	DET
ftr-299	300	138	cost	cost	NOUN
ftr-299	300	139	incurred	incur	VERB
ftr-299	300	140	to	to	PART
ftr-299	300	141	reinstall	reinstall	VERB
ftr-299	300	142	the	the	DET
ftr-299	300	143	part	part	NOUN
ftr-299	300	144	in	in	ADP
ftr-299	300	145	a	a	DET
ftr-299	300	146	unit	unit	NOUN
ftr-299	300	147	of	of	ADP
ftr-299	300	148	property	property	NOUN
ftr-299	300	149	,	,	PUNCT
ftr-299	300	150	and	and	CCONJ
ftr-299	300	151	finally	finally	ADV
ftr-299	300	152	(	(	PUNCT
ftr-299	300	153	6	6	X
ftr-299	300	154	)	)	PUNCT
ftr-299	300	155	deducts	deduct	VERB
ftr-299	300	156	the	the	DET
ftr-299	300	157	basis	basis	NOUN
ftr-299	300	158	of	of	ADP
ftr-299	300	159	the	the	DET
ftr-299	300	160	part	part	NOUN
ftr-299	300	161	on	on	ADP
ftr-299	300	162	final	final	ADJ
ftr-299	300	163	disposition	disposition	NOUN
ftr-299	300	164	.	.	PUNCT
ftr-299	301	1			X
ftr-299	301	2	financial	financial	PROPN
ftr-299	301	3	accounting	accounting	PROPN
ftr-299	301	4	de	de	X
ftr-299	301	5	minimis	minimis	NOUN
ftr-299	301	6	rules	rule	NOUN
ftr-299	301	7	.	.	PUNCT
ftr-299	302	1	reg	reg	NOUN
ftr-299	302	2	.	.	PUNCT
ftr-299	303	1	§	§	PROPN
ftr-299	303	2	1.263(a)-1(f)(1	1.263(a)-1(f)(1	NUM
ftr-299	303	3	)	)	PUNCT
ftr-299	303	4	allows	allow	VERB
ftr-299	303	5	a	a	DET
ftr-299	303	6	taxpayer	taxpayer	NOUN
ftr-299	303	7	to	to	PART
ftr-299	303	8	elect	elect	VERB
ftr-299	303	9	to	to	PART
ftr-299	303	10	deduct	deduct	VERB
ftr-299	303	11	expenditures	expenditure	NOUN
ftr-299	303	12	to	to	PART
ftr-299	303	13	acquire	acquire	VERB
ftr-299	303	14	or	or	CCONJ
ftr-299	303	15	produce	produce	VERB
ftr-299	303	16	property	property	NOUN
ftr-299	303	17	(	(	PUNCT
ftr-299	303	18	other	other	ADJ
ftr-299	303	19	than	than	ADP
ftr-299	303	20	land	land	NOUN
ftr-299	303	21	or	or	CCONJ
ftr-299	303	22	property	property	NOUN
ftr-299	303	23	produced	produce	VERB
ftr-299	303	24	for	for	ADP
ftr-299	303	25	resale	resale	NOUN
ftr-299	303	26	)	)	PUNCT
ftr-299	303	27	if	if	SCONJ
ftr-299	303	28	the	the	DET
ftr-299	303	29	taxpayer	taxpayer	NOUN
ftr-299	303	30	expenses	expense	VERB
ftr-299	303	31	the	the	DET
ftr-299	303	32	cost	cost	NOUN
ftr-299	303	33	on	on	ADP
ftr-299	303	34	a	a	DET
ftr-299	303	35	certified	certify	VERB
ftr-299	303	36	audited	audit	VERB
ftr-299	303	37	financial	financial	ADJ
ftr-299	303	38	statement	statement	NOUN
ftr-299	303	39	(	(	PUNCT
ftr-299	303	40	including	include	VERB
ftr-299	303	41	audited	audit	VERB
ftr-299	303	42	financial	financial	ADJ
ftr-299	303	43	statements	statement	NOUN
ftr-299	303	44	prepared	prepare	VERB
ftr-299	303	45	by	by	ADP
ftr-299	303	46	an	an	DET
ftr-299	303	47	independent	independent	ADJ
ftr-299	303	48	cpa	cpa	NOUN
ftr-299	303	49	and	and	CCONJ
ftr-299	303	50	used	use	VERB
ftr-299	303	51	for	for	ADP
ftr-299	303	52	non	non	ADJ
ftr-299	303	53	-	-	ADJ
ftr-299	303	54	tax	tax	ADJ
ftr-299	303	55	purposes	purpose	NOUN
ftr-299	303	56	and	and	CCONJ
ftr-299	303	57	certain	certain	ADJ
ftr-299	303	58	financial	financial	ADJ
ftr-299	303	59	statements	statement	NOUN
ftr-299	303	60	filed	file	VERB
ftr-299	303	61	with	with	ADP
ftr-299	303	62	regulatory	regulatory	ADJ
ftr-299	303	63	agencies	agency	NOUN
ftr-299	303	64	)	)	PUNCT
ftr-299	303	65	pursuant	pursuant	ADJ
ftr-299	303	66	to	to	ADP
ftr-299	303	67	a	a	DET
ftr-299	303	68	written	write	VERB
ftr-299	303	69	accounting	accounting	NOUN
ftr-299	303	70	procedure	procedure	NOUN
ftr-299	303	71	adopted	adopt	VERB
ftr-299	303	72	by	by	ADP
ftr-299	303	73	the	the	DET
ftr-299	303	74	taxpayer	taxpayer	NOUN
ftr-299	303	75	that	that	PRON
ftr-299	303	76	treats	treat	VERB
ftr-299	303	77	as	as	ADP
ftr-299	303	78	expenses	expense	NOUN
ftr-299	303	79	amounts	amount	NOUN
ftr-299	303	80	paid	pay	VERB
ftr-299	303	81	for	for	ADP
ftr-299	303	82	(	(	PUNCT
ftr-299	303	83	1	1	X
ftr-299	303	84	)	)	PUNCT
ftr-299	303	85	property	property	NOUN
ftr-299	303	86	costing	cost	VERB
ftr-299	303	87	less	less	ADJ
ftr-299	303	88	than	than	ADP
ftr-299	303	89	a	a	DET
ftr-299	303	90	specified	specify	VERB
ftr-299	303	91	dollar	dollar	NOUN
ftr-299	303	92	amount	amount	NOUN
ftr-299	303	93	,	,	PUNCT
ftr-299	303	94	or	or	CCONJ
ftr-299	303	95	(	(	PUNCT
ftr-299	303	96	2	2	X
ftr-299	303	97	)	)	PUNCT
ftr-299	303	98	property	property	NOUN
ftr-299	303	99	that	that	PRON
ftr-299	303	100	has	have	VERB
ftr-299	303	101	an	an	DET
ftr-299	303	102	economic	economic	ADJ
ftr-299	303	103	useful	useful	ADJ
ftr-299	303	104	life	life	NOUN
ftr-299	303	105	of	of	ADP
ftr-299	303	106	12	12	NUM
ftr-299	303	107	months	month	NOUN
ftr-299	303	108	or	or	CCONJ
ftr-299	303	109	less	less	ADJ
ftr-299	303	110	,	,	PUNCT
ftr-299	303	111	as	as	ADV
ftr-299	303	112	long	long	ADV
ftr-299	303	113	as	as	SCONJ
ftr-299	303	114	the	the	DET
ftr-299	303	115	amount	amount	NOUN
ftr-299	303	116	per	per	ADP
ftr-299	303	117	invoice	invoice	NOUN
ftr-299	303	118	(	(	PUNCT
ftr-299	303	119	or	or	CCONJ
ftr-299	303	120	item	item	NOUN
ftr-299	303	121	)	)	PUNCT
ftr-299	303	122	does	do	AUX
ftr-299	303	123	not	not	PART
ftr-299	303	124	exceed	exceed	VERB
ftr-299	303	125	$	$	SYM
ftr-299	303	126	5,000	5,000	NUM
ftr-299	303	127	.	.	PUNCT
ftr-299	303	128	2	2	NUM
ftr-299	303	129	notwithstanding	notwithstanding	ADP
ftr-299	303	130	these	these	DET
ftr-299	303	131	de	de	PROPN
ftr-299	303	132	minimis	minimis	NOUN
ftr-299	303	133	rules	rule	NOUN
ftr-299	303	134	,	,	PUNCT
ftr-299	303	135	any	any	DET
ftr-299	303	136	amounts	amount	NOUN
ftr-299	303	137	paid	pay	VERB
ftr-299	303	138	for	for	ADP
ftr-299	303	139	property	property	NOUN
ftr-299	303	140	that	that	PRON
ftr-299	303	141	is	be	AUX
ftr-299	303	142	,	,	PUNCT
ftr-299	303	143	or	or	CCONJ
ftr-299	303	144	is	be	AUX
ftr-299	303	145	intended	intend	VERB
ftr-299	303	146	to	to	PART
ftr-299	303	147	be	be	AUX
ftr-299	303	148	,	,	PUNCT
ftr-299	303	149	incorporated	incorporate	VERB
ftr-299	303	150	into	into	ADP
ftr-299	303	151	inventory	inventory	NOUN
ftr-299	303	152	,	,	PUNCT
ftr-299	303	153	or	or	CCONJ
ftr-299	303	154	that	that	PRON
ftr-299	303	155	will	will	AUX
ftr-299	303	156	be	be	AUX
ftr-299	303	157	used	use	VERB
ftr-299	303	158	to	to	PART
ftr-299	303	159	manufacture	manufacture	VERB
ftr-299	303	160	inventory	inventory	NOUN
ftr-299	303	161	,	,	PUNCT
ftr-299	303	162	must	must	AUX
ftr-299	303	163	be	be	AUX
ftr-299	303	164	capitalized	capitalize	VERB
ftr-299	303	165	pursuant	pursuant	ADV
ftr-299	303	166	to	to	ADP
ftr-299	303	167	§	§	PROPN
ftr-299	303	168	263a	263a	PROPN
ftr-299	303	169	.	.	PUNCT
ftr-299	304	1	property	property	NOUN
ftr-299	304	2	subject	subject	NOUN
ftr-299	304	3	to	to	ADP
ftr-299	304	4	the	the	DET
ftr-299	304	5	de	de	X
ftr-299	304	6	minimis	minimis	NOUN
ftr-299	304	7	rules	rule	NOUN
ftr-299	304	8	can	can	AUX
ftr-299	304	9	not	not	PART
ftr-299	304	10	be	be	AUX
ftr-299	304	11	treated	treat	VERB
ftr-299	304	12	on	on	ADP
ftr-299	304	13	sale	sale	NOUN
ftr-299	304	14	or	or	CCONJ
ftr-299	304	15	other	other	ADJ
ftr-299	304	16	disposition	disposition	NOUN
ftr-299	304	17	as	as	ADP
ftr-299	304	18	a	a	DET
ftr-299	304	19	capital	capital	NOUN
ftr-299	304	20	or	or	CCONJ
ftr-299	304	21	§	§	PROPN
ftr-299	304	22	1231	1231	NUM
ftr-299	304	23	asset	asset	NOUN
ftr-299	304	24	.	.	PUNCT
ftr-299	305	1	a	a	DET
ftr-299	305	2	taxpayer	taxpayer	NOUN
ftr-299	305	3	who	who	PRON
ftr-299	305	4	elects	elect	VERB
ftr-299	305	5	to	to	PART
ftr-299	305	6	apply	apply	VERB
ftr-299	305	7	the	the	DET
ftr-299	305	8	de	de	X
ftr-299	305	9	minimis	minimis	NOUN
ftr-299	305	10	rule	rule	NOUN
ftr-299	305	11	of	of	ADP
ftr-299	305	12	reg	reg	NOUN
ftr-299	305	13	.	.	PUNCT
ftr-299	306	1	§	§	PROPN
ftr-299	306	2	1.263(a)-1(f	1.263(a)-1(f	PROPN
ftr-299	306	3	)	)	PUNCT
ftr-299	306	4	must	must	AUX
ftr-299	306	5	apply	apply	VERB
ftr-299	306	6	the	the	DET
ftr-299	306	7	same	same	ADJ
ftr-299	306	8	de	de	X
ftr-299	306	9	minimis	minimis	NOUN
ftr-299	306	10	rule	rule	NOUN
ftr-299	306	11	to	to	ADP
ftr-299	306	12	materials	material	NOUN
ftr-299	306	13	and	and	CCONJ
ftr-299	306	14	supplies	supply	NOUN
ftr-299	306	15	,	,	PUNCT
ftr-299	306	16	including	include	VERB
ftr-299	306	17	rotable	rotable	ADJ
ftr-299	306	18	spare	spare	ADJ
ftr-299	306	19	parts	part	NOUN
ftr-299	306	20	,	,	PUNCT
ftr-299	306	21	which	which	PRON
ftr-299	306	22	are	be	AUX
ftr-299	306	23	then	then	ADV
ftr-299	306	24	not	not	PART
ftr-299	306	25	treated	treat	VERB
ftr-299	306	26	as	as	ADP
ftr-299	306	27	materials	material	NOUN
ftr-299	306	28	or	or	CCONJ
ftr-299	306	29	supplies	supply	NOUN
ftr-299	306	30	under	under	ADP
ftr-299	306	31	reg	reg	NOUN
ftr-299	306	32	.	.	PUNCT
ftr-299	307	1	§	§	PROPN
ftr-299	307	2	1.162	1.162	NUM
ftr-299	307	3	-	-	SYM
ftr-299	307	4	3	3	NUM
ftr-299	307	5	.	.	PUNCT
ftr-299	307	6			NOUN
ftr-299	307	7	unit	unit	NOUN
ftr-299	307	8	of	of	ADP
ftr-299	307	9	property	property	NOUN
ftr-299	307	10	.	.	PUNCT
ftr-299	308	1	reg	reg	NOUN
ftr-299	308	2	.	.	PUNCT
ftr-299	309	1	§	§	PROPN
ftr-299	309	2	1.263(a)-3(e	1.263(a)-3(e	NUM
ftr-299	309	3	)	)	PUNCT
ftr-299	309	4	.	.	PUNCT
ftr-299	310	1	the	the	DET
ftr-299	310	2	unit	unit	NOUN
ftr-299	310	3	of	of	ADP
ftr-299	310	4	property	property	NOUN
ftr-299	310	5	concept	concept	NOUN
ftr-299	310	6	is	be	AUX
ftr-299	310	7	central	central	ADJ
ftr-299	310	8	to	to	ADP
ftr-299	310	9	the	the	DET
ftr-299	310	10	proposed	propose	VERB
ftr-299	310	11	regulations	regulation	NOUN
ftr-299	310	12	’	'	PUNCT
ftr-299	310	13	requirement	requirement	NOUN
ftr-299	310	14	that	that	SCONJ
ftr-299	310	15	improvements	improvement	NOUN
ftr-299	310	16	to	to	ADP
ftr-299	310	17	a	a	DET
ftr-299	310	18	unit	unit	NOUN
ftr-299	310	19	of	of	ADP
ftr-299	310	20	property	property	NOUN
ftr-299	310	21	must	must	AUX
ftr-299	310	22	be	be	AUX
ftr-299	310	23	capitalized	capitalize	VERB
ftr-299	310	24	.	.	PUNCT
ftr-299	311	1			NOUN
ftr-299	311	2	reg	reg	NOUN
ftr-299	311	3	.	.	PUNCT
ftr-299	312	1	§	§	PROPN
ftr-299	312	2	1.263(a)-3(e)(2	1.263(a)-3(e)(2	NUM
ftr-299	312	3	)	)	PUNCT
ftr-299	312	4	provides	provide	VERB
ftr-299	312	5	that	that	SCONJ
ftr-299	312	6	a	a	DET
ftr-299	312	7	building	building	NOUN
ftr-299	312	8	and	and	CCONJ
ftr-299	312	9	its	its	PRON
ftr-299	312	10	structural	structural	ADJ
ftr-299	312	11	components	component	NOUN
ftr-299	312	12	(	(	PUNCT
ftr-299	312	13	as	as	SCONJ
ftr-299	312	14	defined	define	VERB
ftr-299	312	15	in	in	ADP
ftr-299	312	16	reg	reg	NOUN
ftr-299	312	17	.	.	PUNCT
ftr-299	313	1	§	§	PROPN
ftr-299	313	2	1.48	1.48	NUM
ftr-299	313	3	-	-	SYM
ftr-299	313	4	1(e)(2	1(e)(2	NUM
ftr-299	313	5	)	)	PUNCT
ftr-299	313	6	)	)	PUNCT
ftr-299	313	7	are	be	AUX
ftr-299	313	8	treated	treat	VERB
ftr-299	313	9	as	as	ADP
ftr-299	313	10	a	a	DET
ftr-299	313	11	unit	unit	NOUN
ftr-299	313	12	of	of	ADP
ftr-299	313	13	property	property	NOUN
ftr-299	313	14	.	.	PUNCT
ftr-299	314	1	3	3	NUM
ftr-299	314	2	however	however	ADV
ftr-299	314	3	,	,	PUNCT
ftr-299	314	4	the	the	DET
ftr-299	314	5	improvement	improvement	NOUN
ftr-299	314	6	rules	rule	NOUN
ftr-299	314	7	must	must	AUX
ftr-299	314	8	be	be	AUX
ftr-299	314	9	2	2	NUM
ftr-299	314	10	.	.	PUNCT
ftr-299	315	1	the	the	DET
ftr-299	315	2	$	$	SYM
ftr-299	315	3	5,000	5,000	NUM
ftr-299	315	4	limit	limit	NOUN
ftr-299	315	5	replaces	replace	VERB
ftr-299	315	6	the	the	DET
ftr-299	315	7	limit	limit	NOUN
ftr-299	315	8	in	in	ADP
ftr-299	315	9	the	the	DET
ftr-299	315	10	2011	2011	NUM
ftr-299	315	11	temporary	temporary	ADJ
ftr-299	315	12	regulations	regulation	NOUN
ftr-299	315	13	,	,	PUNCT
ftr-299	315	14	which	which	PRON
ftr-299	315	15	was	be	AUX
ftr-299	315	16	an	an	DET
ftr-299	315	17	aggregate	aggregate	ADJ
ftr-299	315	18	amount	amount	NOUN
ftr-299	315	19	that	that	PRON
ftr-299	315	20	did	do	AUX
ftr-299	315	21	not	not	PART
ftr-299	315	22	exceed	exceed	VERB
ftr-299	315	23	the	the	DET
ftr-299	315	24	lesser	less	ADJ
ftr-299	315	25	of	of	ADP
ftr-299	315	26	0.1	0.1	NUM
ftr-299	315	27	percent	percent	NOUN
ftr-299	315	28	of	of	ADP
ftr-299	315	29	the	the	DET
ftr-299	315	30	taxpayer	taxpayer	NOUN
ftr-299	315	31	’s	’s	PART
ftr-299	315	32	gross	gross	ADJ
ftr-299	315	33	receipts	receipt	NOUN
ftr-299	315	34	or	or	CCONJ
ftr-299	315	35	2	2	NUM
ftr-299	315	36	percent	percent	NOUN
ftr-299	315	37	of	of	ADP
ftr-299	315	38	the	the	DET
ftr-299	315	39	taxpayer	taxpayer	NOUN
ftr-299	315	40	’s	’s	PART
ftr-299	315	41	total	total	ADJ
ftr-299	315	42	depreciation	depreciation	NOUN
ftr-299	315	43	and	and	CCONJ
ftr-299	315	44	amortization	amortization	NOUN
ftr-299	315	45	expense	expense	NOUN
ftr-299	315	46	reflected	reflect	VERB
ftr-299	315	47	in	in	ADP
ftr-299	315	48	its	its	PRON
ftr-299	315	49	financial	financial	ADJ
ftr-299	315	50	statement	statement	NOUN
ftr-299	315	51	;	;	PUNCT
ftr-299	315	52	the	the	DET
ftr-299	315	53	2011	2011	NUM
ftr-299	315	54	temporary	temporary	ADJ
ftr-299	315	55	regulations	regulation	NOUN
ftr-299	315	56	removed	remove	VERB
ftr-299	315	57	a	a	DET
ftr-299	315	58	provision	provision	NOUN
ftr-299	315	59	in	in	ADP
ftr-299	315	60	the	the	DET
ftr-299	315	61	2008	2008	NUM
ftr-299	315	62	proposed	propose	VERB
ftr-299	315	63	regulations	regulation	NOUN
ftr-299	315	64	requiring	require	VERB
ftr-299	315	65	that	that	SCONJ
ftr-299	315	66	the	the	DET
ftr-299	315	67	aggregate	aggregate	ADJ
ftr-299	315	68	amount	amount	NOUN
ftr-299	315	69	deducted	deduct	VERB
ftr-299	315	70	not	not	PART
ftr-299	315	71	materially	materially	ADV
ftr-299	315	72	distort	distort	VERB
ftr-299	315	73	the	the	DET
ftr-299	315	74	taxpayer	taxpayer	NOUN
ftr-299	315	75	’s	’s	PART
ftr-299	315	76	income	income	NOUN
ftr-299	315	77	for	for	ADP
ftr-299	315	78	purposes	purpose	NOUN
ftr-299	315	79	of	of	ADP
ftr-299	315	80	§	§	PROPN
ftr-299	315	81	446	446	NUM
ftr-299	315	82	.	.	NOUN
ftr-299	316	1	3	3	X
ftr-299	316	2	.	.	X
ftr-299	317	1	under	under	ADP
ftr-299	317	2	reg	reg	NOUN
ftr-299	317	3	.	.	PUNCT
ftr-299	318	1	§	§	PROPN
ftr-299	318	2	1.48	1.48	NUM
ftr-299	318	3	-	-	SYM
ftr-299	318	4	1(e)(2	1(e)(2	NUM
ftr-299	318	5	)	)	PUNCT
ftr-299	318	6	,	,	PUNCT
ftr-299	318	7	structural	structural	ADJ
ftr-299	318	8	components	component	NOUN
ftr-299	318	9	of	of	ADP
ftr-299	318	10	a	a	DET
ftr-299	318	11	building	building	NOUN
ftr-299	318	12	include	include	VERB
ftr-299	318	13	such	such	ADJ
ftr-299	318	14	parts	part	NOUN
ftr-299	318	15	of	of	ADP
ftr-299	318	16	a	a	DET
ftr-299	318	17	building	building	NOUN
ftr-299	318	18	as	as	ADP
ftr-299	318	19	walls	wall	NOUN
ftr-299	318	20	,	,	PUNCT
ftr-299	318	21	partitions	partition	NOUN
ftr-299	318	22	,	,	PUNCT
ftr-299	318	23	floors	floor	NOUN
ftr-299	318	24	,	,	PUNCT
ftr-299	318	25	and	and	CCONJ
ftr-299	318	26	ceilings	ceiling	NOUN
ftr-299	318	27	,	,	PUNCT
ftr-299	318	28	as	as	ADV
ftr-299	318	29	well	well	ADV
ftr-299	318	30	as	as	ADP
ftr-299	318	31	any	any	DET
ftr-299	318	32	248	248	NUM
ftr-299	318	33	florida	florida	PROPN
ftr-299	318	34	tax	tax	NOUN
ftr-299	318	35	review	review	NOUN
ftr-299	318	36	[	[	X
ftr-299	318	37	vol	vol	NOUN
ftr-299	318	38	.	.	PUNCT
ftr-299	319	1	15:5	15:5	NUM
ftr-299	319	2	separately	separately	ADV
ftr-299	319	3	applied	apply	VERB
ftr-299	319	4	to	to	ADP
ftr-299	319	5	components	component	NOUN
ftr-299	319	6	of	of	ADP
ftr-299	319	7	a	a	DET
ftr-299	319	8	building	building	NOUN
ftr-299	319	9	including	include	VERB
ftr-299	319	10	heating	heating	NOUN
ftr-299	319	11	,	,	PUNCT
ftr-299	319	12	ventilation	ventilation	NOUN
ftr-299	319	13	and	and	CCONJ
ftr-299	319	14	air	air	NOUN
ftr-299	319	15	conditioning	conditioning	NOUN
ftr-299	319	16	systems	system	NOUN
ftr-299	319	17	,	,	PUNCT
ftr-299	319	18	plumbing	plumbing	NOUN
ftr-299	319	19	systems	system	NOUN
ftr-299	319	20	,	,	PUNCT
ftr-299	319	21	electrical	electrical	ADJ
ftr-299	319	22	systems	system	NOUN
ftr-299	319	23	,	,	PUNCT
ftr-299	319	24	elevators	elevator	NOUN
ftr-299	319	25	and	and	CCONJ
ftr-299	319	26	escalators	escalator	NOUN
ftr-299	319	27	,	,	PUNCT
ftr-299	319	28	fire	fire	NOUN
ftr-299	319	29	protection	protection	NOUN
ftr-299	319	30	and	and	CCONJ
ftr-299	319	31	security	security	NOUN
ftr-299	319	32	systems	system	NOUN
ftr-299	319	33	,	,	PUNCT
ftr-299	319	34	gas	gas	NOUN
ftr-299	319	35	distributions	distribution	NOUN
ftr-299	319	36	systems	system	NOUN
ftr-299	319	37	,	,	PUNCT
ftr-299	319	38	and	and	CCONJ
ftr-299	319	39	other	other	ADJ
ftr-299	319	40	systems	system	NOUN
ftr-299	319	41	identified	identify	VERB
ftr-299	319	42	in	in	ADP
ftr-299	319	43	published	publish	VERB
ftr-299	319	44	guidance	guidance	NOUN
ftr-299	319	45	.	.	PUNCT
ftr-299	320	1	condominium	condominium	NOUN
ftr-299	320	2	units	unit	NOUN
ftr-299	320	3	and	and	CCONJ
ftr-299	320	4	cooperative	cooperative	ADJ
ftr-299	320	5	units	unit	NOUN
ftr-299	320	6	are	be	AUX
ftr-299	320	7	each	each	PRON
ftr-299	320	8	treated	treat	VERB
ftr-299	320	9	for	for	ADP
ftr-299	320	10	the	the	DET
ftr-299	320	11	owner	owner	NOUN
ftr-299	320	12	as	as	ADP
ftr-299	320	13	a	a	DET
ftr-299	320	14	unit	unit	NOUN
ftr-299	320	15	of	of	ADP
ftr-299	320	16	property	property	NOUN
ftr-299	320	17	.	.	PUNCT
ftr-299	321	1	similarly	similarly	ADV
ftr-299	321	2	,	,	PUNCT
ftr-299	321	3	a	a	DET
ftr-299	321	4	leasehold	leasehold	NOUN
ftr-299	321	5	interest	interest	NOUN
ftr-299	321	6	in	in	ADP
ftr-299	321	7	a	a	DET
ftr-299	321	8	portion	portion	NOUN
ftr-299	321	9	of	of	ADP
ftr-299	321	10	a	a	DET
ftr-299	321	11	building	building	NOUN
ftr-299	321	12	is	be	AUX
ftr-299	321	13	treated	treat	VERB
ftr-299	321	14	as	as	ADP
ftr-299	321	15	a	a	DET
ftr-299	321	16	unit	unit	NOUN
ftr-299	321	17	of	of	ADP
ftr-299	321	18	property	property	NOUN
ftr-299	321	19	.	.	PUNCT
ftr-299	322	1			NOUN
ftr-299	322	2	reg	reg	NOUN
ftr-299	322	3	.	.	PUNCT
ftr-299	323	1	§	§	PROPN
ftr-299	323	2	1.263(a)-3(e)(1	1.263(a)-3(e)(1	NUM
ftr-299	323	3	)	)	PUNCT
ftr-299	323	4	defines	define	VERB
ftr-299	323	5	a	a	DET
ftr-299	323	6	unit	unit	NOUN
ftr-299	323	7	of	of	ADP
ftr-299	323	8	property	property	NOUN
ftr-299	323	9	for	for	ADP
ftr-299	323	10	property	property	NOUN
ftr-299	323	11	other	other	ADJ
ftr-299	323	12	than	than	ADP
ftr-299	323	13	buildings	building	NOUN
ftr-299	323	14	as	as	ADP
ftr-299	323	15	including	include	VERB
ftr-299	323	16	all	all	DET
ftr-299	323	17	the	the	DET
ftr-299	323	18	components	component	NOUN
ftr-299	323	19	that	that	PRON
ftr-299	323	20	are	be	AUX
ftr-299	323	21	functionally	functionally	ADV
ftr-299	323	22	interdependent	interdependent	ADJ
ftr-299	323	23	.	.	PUNCT
ftr-299	324	1	components	component	NOUN
ftr-299	324	2	of	of	ADP
ftr-299	324	3	property	property	NOUN
ftr-299	324	4	are	be	AUX
ftr-299	324	5	functionally	functionally	ADV
ftr-299	324	6	interdependent	interdependent	ADJ
ftr-299	324	7	if	if	SCONJ
ftr-299	324	8	the	the	DET
ftr-299	324	9	placing	placing	NOUN
ftr-299	324	10	in	in	ADP
ftr-299	324	11	service	service	NOUN
ftr-299	324	12	of	of	ADP
ftr-299	324	13	one	one	NUM
ftr-299	324	14	component	component	NOUN
ftr-299	324	15	is	be	AUX
ftr-299	324	16	dependent	dependent	ADJ
ftr-299	324	17	on	on	ADP
ftr-299	324	18	the	the	DET
ftr-299	324	19	placing	placing	NOUN
ftr-299	324	20	in	in	ADP
ftr-299	324	21	service	service	NOUN
ftr-299	324	22	of	of	ADP
ftr-299	324	23	the	the	DET
ftr-299	324	24	other	other	ADJ
ftr-299	324	25	component	component	NOUN
ftr-299	324	26	.	.	PUNCT
ftr-299	325	1	however	however	ADV
ftr-299	325	2	,	,	PUNCT
ftr-299	325	3	a	a	DET
ftr-299	325	4	component	component	NOUN
ftr-299	325	5	that	that	PRON
ftr-299	325	6	is	be	AUX
ftr-299	325	7	recorded	record	VERB
ftr-299	325	8	on	on	ADP
ftr-299	325	9	the	the	DET
ftr-299	325	10	taxpayer	taxpayer	NOUN
ftr-299	325	11	’s	’s	PART
ftr-299	325	12	books	book	NOUN
ftr-299	325	13	as	as	ADP
ftr-299	325	14	having	have	VERB
ftr-299	325	15	a	a	DET
ftr-299	325	16	different	different	ADJ
ftr-299	325	17	economic	economic	ADJ
ftr-299	325	18	useful	useful	ADJ
ftr-299	325	19	life	life	NOUN
ftr-299	325	20	or	or	CCONJ
ftr-299	325	21	which	which	PRON
ftr-299	325	22	is	be	AUX
ftr-299	325	23	in	in	ADP
ftr-299	325	24	a	a	DET
ftr-299	325	25	different	different	ADJ
ftr-299	325	26	class	class	NOUN
ftr-299	325	27	of	of	ADP
ftr-299	325	28	property	property	NOUN
ftr-299	325	29	for	for	ADP
ftr-299	325	30	macrs	macrs	NOUN
ftr-299	325	31	depreciation	depreciation	NOUN
ftr-299	325	32	would	would	AUX
ftr-299	325	33	be	be	AUX
ftr-299	325	34	treated	treat	VERB
ftr-299	325	35	as	as	ADP
ftr-299	325	36	a	a	DET
ftr-299	325	37	separate	separate	ADJ
ftr-299	325	38	unit	unit	NOUN
ftr-299	325	39	of	of	ADP
ftr-299	325	40	property	property	NOUN
ftr-299	325	41	.	.	PUNCT
ftr-299	326	1	thus	thus	ADV
ftr-299	326	2	,	,	PUNCT
ftr-299	326	3	for	for	ADP
ftr-299	326	4	example	example	NOUN
ftr-299	326	5	,	,	PUNCT
ftr-299	326	6	all	all	PRON
ftr-299	326	7	of	of	ADP
ftr-299	326	8	the	the	DET
ftr-299	326	9	component	component	NOUN
ftr-299	326	10	parts	part	NOUN
ftr-299	326	11	of	of	ADP
ftr-299	326	12	a	a	DET
ftr-299	326	13	railroad	railroad	NOUN
ftr-299	326	14	locomotive	locomotive	NOUN
ftr-299	326	15	constitute	constitute	VERB
ftr-299	326	16	a	a	DET
ftr-299	326	17	single	single	ADJ
ftr-299	326	18	unit	unit	NOUN
ftr-299	326	19	of	of	ADP
ftr-299	326	20	property	property	NOUN
ftr-299	326	21	,	,	PUNCT
ftr-299	326	22	as	as	SCONJ
ftr-299	326	23	does	do	VERB
ftr-299	326	24	a	a	DET
ftr-299	326	25	truck	truck	NOUN
ftr-299	326	26	trailer	trailer	NOUN
ftr-299	326	27	and	and	CCONJ
ftr-299	326	28	its	its	PRON
ftr-299	326	29	tires	tire	NOUN
ftr-299	326	30	(	(	PUNCT
ftr-299	326	31	unless	unless	SCONJ
ftr-299	326	32	the	the	DET
ftr-299	326	33	taxpayer	taxpayer	NOUN
ftr-299	326	34	’s	’s	PART
ftr-299	326	35	financial	financial	ADJ
ftr-299	326	36	statements	statement	NOUN
ftr-299	326	37	treat	treat	VERB
ftr-299	326	38	them	they	PRON
ftr-299	326	39	as	as	ADP
ftr-299	326	40	separate	separate	ADJ
ftr-299	326	41	property	property	NOUN
ftr-299	326	42	)	)	PUNCT
ftr-299	326	43	.	.	PUNCT
ftr-299	327	1	a	a	DET
ftr-299	327	2	special	special	ADJ
ftr-299	327	3	rule	rule	NOUN
ftr-299	327	4	applies	apply	VERB
ftr-299	327	5	to	to	ADP
ftr-299	327	6	“	"	PUNCT
ftr-299	327	7	plant	plant	VERB
ftr-299	327	8	property	property	NOUN
ftr-299	327	9	,	,	PUNCT
ftr-299	327	10	”	"	PUNCT
ftr-299	327	11	which	which	PRON
ftr-299	327	12	is	be	AUX
ftr-299	327	13	a	a	DET
ftr-299	327	14	functionally	functionally	ADV
ftr-299	327	15	integrated	integrate	VERB
ftr-299	327	16	collection	collection	NOUN
ftr-299	327	17	of	of	ADP
ftr-299	327	18	equipment	equipment	NOUN
ftr-299	327	19	and	and	CCONJ
ftr-299	327	20	machinery	machinery	NOUN
ftr-299	327	21	used	use	VERB
ftr-299	327	22	to	to	PART
ftr-299	327	23	perform	perform	VERB
ftr-299	327	24	an	an	DET
ftr-299	327	25	industrial	industrial	ADJ
ftr-299	327	26	process	process	NOUN
ftr-299	327	27	;	;	PUNCT
ftr-299	327	28	each	each	DET
ftr-299	327	29	component	component	NOUN
ftr-299	327	30	(	(	PUNCT
ftr-299	327	31	or	or	CCONJ
ftr-299	327	32	group	group	NOUN
ftr-299	327	33	of	of	ADP
ftr-299	327	34	components	component	NOUN
ftr-299	327	35	)	)	PUNCT
ftr-299	327	36	that	that	PRON
ftr-299	327	37	performs	perform	VERB
ftr-299	327	38	a	a	DET
ftr-299	327	39	discrete	discrete	ADJ
ftr-299	327	40	and	and	CCONJ
ftr-299	327	41	major	major	ADJ
ftr-299	327	42	function	function	NOUN
ftr-299	327	43	or	or	CCONJ
ftr-299	327	44	operation	operation	NOUN
ftr-299	327	45	within	within	ADP
ftr-299	327	46	the	the	DET
ftr-299	327	47	functionally	functionally	ADV
ftr-299	327	48	interdependent	interdependent	ADJ
ftr-299	327	49	machinery	machinery	NOUN
ftr-299	327	50	or	or	CCONJ
ftr-299	327	51	equipment	equipment	NOUN
ftr-299	327	52	constitutes	constitute	VERB
ftr-299	327	53	a	a	DET
ftr-299	327	54	separate	separate	ADJ
ftr-299	327	55	unit	unit	NOUN
ftr-299	327	56	of	of	ADP
ftr-299	327	57	property	property	NOUN
ftr-299	327	58	.	.	PUNCT
ftr-299	328	1	determinations	determination	NOUN
ftr-299	328	2	of	of	ADP
ftr-299	328	3	a	a	DET
ftr-299	328	4	unit	unit	NOUN
ftr-299	328	5	of	of	ADP
ftr-299	328	6	property	property	NOUN
ftr-299	328	7	with	with	ADP
ftr-299	328	8	respect	respect	NOUN
ftr-299	328	9	to	to	ADP
ftr-299	328	10	network	network	NOUN
ftr-299	328	11	assets	asset	NOUN
ftr-299	328	12	are	be	AUX
ftr-299	328	13	based	base	VERB
ftr-299	328	14	on	on	ADP
ftr-299	328	15	the	the	DET
ftr-299	328	16	taxpayer	taxpayer	NOUN
ftr-299	328	17	’s	’s	PART
ftr-299	328	18	facts	fact	NOUN
ftr-299	328	19	and	and	CCONJ
ftr-299	328	20	circumstances	circumstance	NOUN
ftr-299	328	21	unless	unless	SCONJ
ftr-299	328	22	otherwise	otherwise	ADV
ftr-299	328	23	provided	provide	VERB
ftr-299	328	24	in	in	ADP
ftr-299	328	25	published	publish	VERB
ftr-299	328	26	guidance	guidance	NOUN
ftr-299	328	27	.	.	PUNCT
ftr-299	329	1	network	network	NOUN
ftr-299	329	2	assets	asset	NOUN
ftr-299	329	3	include	include	VERB
ftr-299	329	4	property	property	NOUN
ftr-299	329	5	such	such	ADJ
ftr-299	329	6	as	as	ADP
ftr-299	329	7	railroad	railroad	NOUN
ftr-299	329	8	tracks	track	NOUN
ftr-299	329	9	,	,	PUNCT
ftr-299	329	10	oil	oil	NOUN
ftr-299	329	11	,	,	PUNCT
ftr-299	329	12	gas	gas	NOUN
ftr-299	329	13	,	,	PUNCT
ftr-299	329	14	water	water	NOUN
ftr-299	329	15	and	and	CCONJ
ftr-299	329	16	sewage	sewage	NOUN
ftr-299	329	17	pipelines	pipeline	NOUN
ftr-299	329	18	,	,	PUNCT
ftr-299	329	19	power	power	NOUN
ftr-299	329	20	transmission	transmission	NOUN
ftr-299	329	21	lines	line	NOUN
ftr-299	329	22	,	,	PUNCT
ftr-299	329	23	and	and	CCONJ
ftr-299	329	24	cable	cable	NOUN
ftr-299	329	25	and	and	CCONJ
ftr-299	329	26	telephone	telephone	NOUN
ftr-299	329	27	lines	line	NOUN
ftr-299	329	28	that	that	PRON
ftr-299	329	29	are	be	AUX
ftr-299	329	30	owned	own	VERB
ftr-299	329	31	or	or	CCONJ
ftr-299	329	32	leased	lease	VERB
ftr-299	329	33	by	by	ADP
ftr-299	329	34	taxpayers	taxpayer	NOUN
ftr-299	329	35	in	in	ADP
ftr-299	329	36	those	those	DET
ftr-299	329	37	industries	industry	NOUN
ftr-299	329	38	.	.	PUNCT
ftr-299	330	1			PRON
ftr-299	330	2	capitalization	capitalization	NOUN
ftr-299	330	3	of	of	ADP
ftr-299	330	4	improvements	improvement	NOUN
ftr-299	330	5	.	.	PUNCT
ftr-299	331	1	expenditures	expenditure	NOUN
ftr-299	331	2	to	to	PART
ftr-299	331	3	improve	improve	VERB
ftr-299	331	4	a	a	DET
ftr-299	331	5	unit	unit	NOUN
ftr-299	331	6	of	of	ADP
ftr-299	331	7	property	property	NOUN
ftr-299	331	8	must	must	AUX
ftr-299	331	9	be	be	AUX
ftr-299	331	10	capitalized	capitalize	VERB
ftr-299	331	11	.	.	PUNCT
ftr-299	332	1	reg	reg	NOUN
ftr-299	332	2	.	.	PUNCT
ftr-299	333	1	§	§	PROPN
ftr-299	333	2	1.263(a)-3(d	1.263(a)-3(d	NUM
ftr-299	333	3	)	)	PUNCT
ftr-299	333	4	.	.	PUNCT
ftr-299	334	1	amounts	amount	NOUN
ftr-299	334	2	expended	expend	VERB
ftr-299	334	3	for	for	ADP
ftr-299	334	4	repairs	repair	NOUN
ftr-299	334	5	and	and	CCONJ
ftr-299	334	6	maintenance	maintenance	NOUN
ftr-299	334	7	of	of	ADP
ftr-299	334	8	tangible	tangible	ADJ
ftr-299	334	9	property	property	NOUN
ftr-299	334	10	are	be	AUX
ftr-299	334	11	deductible	deductible	ADJ
ftr-299	334	12	if	if	SCONJ
ftr-299	334	13	they	they	PRON
ftr-299	334	14	are	be	AUX
ftr-299	334	15	not	not	PART
ftr-299	334	16	required	require	VERB
ftr-299	334	17	to	to	PART
ftr-299	334	18	be	be	AUX
ftr-299	334	19	capitalized	capitalize	VERB
ftr-299	334	20	under	under	ADP
ftr-299	334	21	reg	reg	NOUN
ftr-299	334	22	.	.	PUNCT
ftr-299	335	1	§	§	PROPN
ftr-299	335	2	1.263(a)-3	1.263(a)-3	PROPN
ftr-299	335	3	.	.	PUNCT
ftr-299	335	4	reg	reg	NOUN
ftr-299	335	5	.	.	PUNCT
ftr-299	336	1	§	§	PROPN
ftr-299	336	2	1.162	1.162	NUM
ftr-299	336	3	-	-	SYM
ftr-299	336	4	4	4	NUM
ftr-299	336	5	.	.	PUNCT
ftr-299	336	6	expenditures	expenditure	NOUN
ftr-299	336	7	that	that	PRON
ftr-299	336	8	improve	improve	VERB
ftr-299	336	9	tangible	tangible	ADJ
ftr-299	336	10	property	property	NOUN
ftr-299	336	11	and	and	CCONJ
ftr-299	336	12	that	that	PRON
ftr-299	336	13	are	be	AUX
ftr-299	336	14	required	require	VERB
ftr-299	336	15	to	to	PART
ftr-299	336	16	be	be	AUX
ftr-299	336	17	capitalized	capitalize	VERB
ftr-299	336	18	include	include	VERB
ftr-299	336	19	expenditures	expenditure	NOUN
ftr-299	336	20	that	that	SCONJ
ftr-299	336	21	:	:	PUNCT
ftr-299	336	22	permanent	permanent	ADJ
ftr-299	336	23	coverings	covering	NOUN
ftr-299	336	24	therefor	therefor	ADP
ftr-299	336	25	such	such	ADJ
ftr-299	336	26	as	as	ADP
ftr-299	336	27	paneling	paneling	NOUN
ftr-299	336	28	or	or	CCONJ
ftr-299	336	29	tiling	tiling	NOUN
ftr-299	336	30	;	;	PUNCT
ftr-299	336	31	windows	window	NOUN
ftr-299	336	32	and	and	CCONJ
ftr-299	336	33	doors	door	NOUN
ftr-299	336	34	;	;	PUNCT
ftr-299	336	35	all	all	DET
ftr-299	336	36	components	component	NOUN
ftr-299	336	37	(	(	PUNCT
ftr-299	336	38	whether	whether	SCONJ
ftr-299	336	39	in	in	ADV
ftr-299	336	40	,	,	PUNCT
ftr-299	336	41	on	on	ADP
ftr-299	336	42	,	,	PUNCT
ftr-299	336	43	or	or	CCONJ
ftr-299	336	44	adjacent	adjacent	ADJ
ftr-299	336	45	to	to	ADP
ftr-299	336	46	the	the	DET
ftr-299	336	47	building	building	NOUN
ftr-299	336	48	)	)	PUNCT
ftr-299	336	49	of	of	ADP
ftr-299	336	50	a	a	DET
ftr-299	336	51	central	central	ADJ
ftr-299	336	52	air	air	NOUN
ftr-299	336	53	conditioning	conditioning	NOUN
ftr-299	336	54	or	or	CCONJ
ftr-299	336	55	heating	heating	NOUN
ftr-299	336	56	system	system	NOUN
ftr-299	336	57	,	,	PUNCT
ftr-299	336	58	including	include	VERB
ftr-299	336	59	motors	motor	NOUN
ftr-299	336	60	,	,	PUNCT
ftr-299	336	61	compressors	compressor	NOUN
ftr-299	336	62	,	,	PUNCT
ftr-299	336	63	pipes	pipe	NOUN
ftr-299	336	64	and	and	CCONJ
ftr-299	336	65	ducts	duct	NOUN
ftr-299	336	66	;	;	PUNCT
ftr-299	336	67	plumbing	plumbing	NOUN
ftr-299	336	68	and	and	CCONJ
ftr-299	336	69	plumbing	plumbing	NOUN
ftr-299	336	70	fixtures	fixture	NOUN
ftr-299	336	71	,	,	PUNCT
ftr-299	336	72	such	such	ADJ
ftr-299	336	73	as	as	ADP
ftr-299	336	74	sinks	sink	NOUN
ftr-299	336	75	and	and	CCONJ
ftr-299	336	76	bathtubs	bathtub	NOUN
ftr-299	336	77	;	;	PUNCT
ftr-299	336	78	electric	electric	ADJ
ftr-299	336	79	wiring	wiring	NOUN
ftr-299	336	80	and	and	CCONJ
ftr-299	336	81	lighting	lighting	NOUN
ftr-299	336	82	fixtures	fixture	NOUN
ftr-299	336	83	;	;	PUNCT
ftr-299	336	84	chimneys	chimney	NOUN
ftr-299	336	85	;	;	PUNCT
ftr-299	336	86	stairs	stair	NOUN
ftr-299	336	87	,	,	PUNCT
ftr-299	336	88	escalators	escalator	NOUN
ftr-299	336	89	,	,	PUNCT
ftr-299	336	90	and	and	CCONJ
ftr-299	336	91	elevators	elevator	NOUN
ftr-299	336	92	,	,	PUNCT
ftr-299	336	93	including	include	VERB
ftr-299	336	94	all	all	DET
ftr-299	336	95	components	component	NOUN
ftr-299	336	96	thereof	thereof	ADV
ftr-299	336	97	;	;	PUNCT
ftr-299	336	98	sprinkler	sprinkler	NOUN
ftr-299	336	99	systems	system	NOUN
ftr-299	336	100	;	;	PUNCT
ftr-299	336	101	fire	fire	NOUN
ftr-299	336	102	escapes	escape	VERB
ftr-299	336	103	;	;	PUNCT
ftr-299	336	104	and	and	CCONJ
ftr-299	336	105	other	other	ADJ
ftr-299	336	106	components	component	NOUN
ftr-299	336	107	relating	relate	VERB
ftr-299	336	108	to	to	ADP
ftr-299	336	109	the	the	DET
ftr-299	336	110	operation	operation	NOUN
ftr-299	336	111	or	or	CCONJ
ftr-299	336	112	maintenance	maintenance	NOUN
ftr-299	336	113	of	of	ADP
ftr-299	336	114	a	a	DET
ftr-299	336	115	building	building	NOUN
ftr-299	336	116	.	.	PUNCT
ftr-299	337	1	2014	2014	NUM
ftr-299	337	2	]	]	PUNCT
ftr-299	337	3	recent	recent	ADJ
ftr-299	337	4	developments	development	NOUN
ftr-299	337	5	in	in	ADP
ftr-299	337	6	federal	federal	ADJ
ftr-299	337	7	income	income	NOUN
ftr-299	337	8	taxation	taxation	NOUN
ftr-299	337	9	249	249	NUM
ftr-299	337	10	(	(	PUNCT
ftr-299	337	11	1	1	NUM
ftr-299	337	12	)	)	PUNCT
ftr-299	337	13	result	result	NOUN
ftr-299	337	14	in	in	ADP
ftr-299	337	15	a	a	DET
ftr-299	337	16	“	"	PUNCT
ftr-299	337	17	betterment	betterment	NOUN
ftr-299	337	18	”	"	PUNCT
ftr-299	337	19	to	to	ADP
ftr-299	337	20	a	a	DET
ftr-299	337	21	unit	unit	NOUN
ftr-299	337	22	of	of	ADP
ftr-299	337	23	property	property	NOUN
ftr-299	337	24	;	;	PUNCT
ftr-299	337	25	(	(	PUNCT
ftr-299	337	26	2	2	X
ftr-299	337	27	)	)	PUNCT
ftr-299	337	28	restore	restore	VERB
ftr-299	337	29	a	a	DET
ftr-299	337	30	unit	unit	NOUN
ftr-299	337	31	of	of	ADP
ftr-299	337	32	property	property	NOUN
ftr-299	337	33	;	;	PUNCT
ftr-299	337	34	or	or	CCONJ
ftr-299	337	35	(	(	PUNCT
ftr-299	337	36	3	3	X
ftr-299	337	37	)	)	PUNCT
ftr-299	337	38	adapt	adapt	VERB
ftr-299	337	39	the	the	DET
ftr-299	337	40	unit	unit	NOUN
ftr-299	337	41	of	of	ADP
ftr-299	337	42	property	property	NOUN
ftr-299	337	43	to	to	ADP
ftr-299	337	44	a	a	DET
ftr-299	337	45	new	new	ADJ
ftr-299	337	46	or	or	CCONJ
ftr-299	337	47	different	different	ADJ
ftr-299	337	48	use	use	NOUN
ftr-299	337	49	.	.	PUNCT
ftr-299	338	1	reg	reg	NOUN
ftr-299	338	2	.	.	PUNCT
ftr-299	339	1	§	§	PROPN
ftr-299	339	2	1.263(a)-3(f	1.263(a)-3(f	NUM
ftr-299	339	3	)	)	PUNCT
ftr-299	339	4	provides	provide	VERB
ftr-299	339	5	special	special	ADJ
ftr-299	339	6	rules	rule	NOUN
ftr-299	339	7	requiring	require	VERB
ftr-299	339	8	a	a	DET
ftr-299	339	9	lessee	lessee	NOUN
ftr-299	339	10	to	to	PART
ftr-299	339	11	capitalize	capitalize	VERB
ftr-299	339	12	expenditures	expenditure	NOUN
ftr-299	339	13	for	for	ADP
ftr-299	339	14	improvements	improvement	NOUN
ftr-299	339	15	to	to	ADP
ftr-299	339	16	a	a	DET
ftr-299	339	17	unit	unit	NOUN
ftr-299	339	18	of	of	ADP
ftr-299	339	19	leased	lease	VERB
ftr-299	339	20	property	property	NOUN
ftr-299	339	21	.	.	PUNCT
ftr-299	340	1	a	a	DET
ftr-299	340	2	lessor	lessor	NOUN
ftr-299	340	3	is	be	AUX
ftr-299	340	4	required	require	VERB
ftr-299	340	5	to	to	PART
ftr-299	340	6	capitalize	capitalize	VERB
ftr-299	340	7	the	the	DET
ftr-299	340	8	cost	cost	NOUN
ftr-299	340	9	of	of	ADP
ftr-299	340	10	improvements	improvement	NOUN
ftr-299	340	11	to	to	PART
ftr-299	340	12	leased	lease	VERB
ftr-299	340	13	property	property	NOUN
ftr-299	340	14	paid	pay	VERB
ftr-299	340	15	directly	directly	ADV
ftr-299	340	16	or	or	CCONJ
ftr-299	340	17	through	through	ADP
ftr-299	340	18	a	a	DET
ftr-299	340	19	construction	construction	NOUN
ftr-299	340	20	allowance	allowance	NOUN
ftr-299	340	21	to	to	ADP
ftr-299	340	22	the	the	DET
ftr-299	340	23	lessee	lessee	NOUN
ftr-299	340	24	.	.	PUNCT
ftr-299	341	1	(	(	PUNCT
ftr-299	341	2	the	the	DET
ftr-299	341	3	preamble	preamble	NOUN
ftr-299	341	4	to	to	ADP
ftr-299	341	5	the	the	DET
ftr-299	341	6	2011	2011	NUM
ftr-299	341	7	temporary	temporary	ADJ
ftr-299	341	8	regulations	regulation	NOUN
ftr-299	341	9	states	state	VERB
ftr-299	341	10	that	that	SCONJ
ftr-299	341	11	the	the	DET
ftr-299	341	12	recovery	recovery	NOUN
ftr-299	341	13	period	period	NOUN
ftr-299	341	14	for	for	ADP
ftr-299	341	15	an	an	DET
ftr-299	341	16	improvement	improvement	NOUN
ftr-299	341	17	or	or	CCONJ
ftr-299	341	18	addition	addition	NOUN
ftr-299	341	19	to	to	ADP
ftr-299	341	20	the	the	DET
ftr-299	341	21	“	"	PUNCT
ftr-299	341	22	underlying	underlying	ADJ
ftr-299	341	23	property	property	NOUN
ftr-299	341	24	”	"	PUNCT
ftr-299	341	25	begins	begin	VERB
ftr-299	341	26	on	on	ADP
ftr-299	341	27	the	the	DET
ftr-299	341	28	placedin	placedin	VERB
ftr-299	341	29	-	-	PUNCT
ftr-299	341	30	service	service	NOUN
ftr-299	341	31	date	date	NOUN
ftr-299	341	32	of	of	ADP
ftr-299	341	33	the	the	DET
ftr-299	341	34	improvement	improvement	NOUN
ftr-299	341	35	or	or	CCONJ
ftr-299	341	36	addition	addition	NOUN
ftr-299	341	37	.	.	PUNCT
ftr-299	342	1	see	see	VERB
ftr-299	342	2	i.r.c	i.r.c	NOUN
ftr-299	342	3	.	.	PUNCT
ftr-299	343	1	§	§	PROPN
ftr-299	343	2	168(i)(6	168(i)(6	NUM
ftr-299	343	3	)	)	PUNCT
ftr-299	343	4	;	;	PUNCT
ftr-299	343	5	temp	temp	NOUN
ftr-299	343	6	.	.	PUNCT
ftr-299	344	1	reg	reg	PROPN
ftr-299	344	2	.	.	PUNCT
ftr-299	345	1	§	§	PROPN
ftr-299	345	2	1.168(i)-8t(c)(4)(ii)(e	1.168(i)-8t(c)(4)(ii)(e	NUM
ftr-299	345	3	)	)	PUNCT
ftr-299	345	4	.	.	PUNCT
ftr-299	345	5	)	)	PUNCT
ftr-299	346	1			PRON
ftr-299	346	2	betterment	betterment	NOUN
ftr-299	346	3	.	.	PUNCT
ftr-299	347	1	reg	reg	NOUN
ftr-299	347	2	.	.	PUNCT
ftr-299	348	1	§	§	PROPN
ftr-299	348	2	1.263(a)-3(j	1.263(a)-3(j	PROPN
ftr-299	348	3	)	)	PUNCT
ftr-299	348	4	.	.	PUNCT
ftr-299	349	1	an	an	DET
ftr-299	349	2	expenditure	expenditure	NOUN
ftr-299	349	3	must	must	AUX
ftr-299	349	4	be	be	AUX
ftr-299	349	5	capitalized	capitalize	VERB
ftr-299	349	6	if	if	SCONJ
ftr-299	349	7	it	it	PRON
ftr-299	349	8	results	result	VERB
ftr-299	349	9	in	in	ADP
ftr-299	349	10	the	the	DET
ftr-299	349	11	“	"	PUNCT
ftr-299	349	12	betterment	betterment	NOUN
ftr-299	349	13	”	"	PUNCT
ftr-299	349	14	of	of	ADP
ftr-299	349	15	a	a	DET
ftr-299	349	16	unit	unit	NOUN
ftr-299	349	17	of	of	ADP
ftr-299	349	18	property	property	NOUN
ftr-299	349	19	.	.	PUNCT
ftr-299	350	1	an	an	DET
ftr-299	350	2	expenditure	expenditure	NOUN
ftr-299	350	3	meets	meet	VERB
ftr-299	350	4	this	this	DET
ftr-299	350	5	standard	standard	NOUN
ftr-299	350	6	only	only	ADV
ftr-299	350	7	if	if	SCONJ
ftr-299	350	8	it	it	PRON
ftr-299	350	9	—	—	PUNCT
ftr-299	350	10	(	(	PUNCT
ftr-299	350	11	1	1	X
ftr-299	350	12	)	)	PUNCT
ftr-299	350	13	“	"	PUNCT
ftr-299	351	1	[	[	X
ftr-299	351	2	a]meliorates	a]meliorate	VERB
ftr-299	351	3	a	a	DET
ftr-299	351	4	material	material	NOUN
ftr-299	351	5	condition	condition	NOUN
ftr-299	351	6	or	or	CCONJ
ftr-299	351	7	defect	defect	VERB
ftr-299	351	8	that	that	PRON
ftr-299	351	9	either	either	CCONJ
ftr-299	351	10	existed	exist	VERB
ftr-299	351	11	prior	prior	ADV
ftr-299	351	12	to	to	ADP
ftr-299	351	13	the	the	DET
ftr-299	351	14	taxpayer	taxpayer	NOUN
ftr-299	351	15	’s	’s	PART
ftr-299	351	16	acquisition	acquisition	NOUN
ftr-299	351	17	of	of	ADP
ftr-299	351	18	the	the	DET
ftr-299	351	19	unit	unit	NOUN
ftr-299	351	20	of	of	ADP
ftr-299	351	21	property	property	NOUN
ftr-299	351	22	or	or	CCONJ
ftr-299	351	23	arose	arise	VERB
ftr-299	351	24	during	during	ADP
ftr-299	351	25	the	the	DET
ftr-299	351	26	production	production	NOUN
ftr-299	351	27	of	of	ADP
ftr-299	351	28	the	the	DET
ftr-299	351	29	unit	unit	NOUN
ftr-299	351	30	of	of	ADP
ftr-299	351	31	property	property	NOUN
ftr-299	351	32	...	...	PUNCT
ftr-299	351	33	,	,	PUNCT
ftr-299	351	34	”	"	PUNCT
ftr-299	351	35	(	(	PUNCT
ftr-299	351	36	2	2	NUM
ftr-299	351	37	)	)	PUNCT
ftr-299	351	38	“	"	PUNCT
ftr-299	352	1	[	[	X
ftr-299	352	2	r]esults	r]esult	NOUN
ftr-299	352	3	in	in	ADP
ftr-299	352	4	a	a	DET
ftr-299	352	5	material	material	NOUN
ftr-299	352	6	addition	addition	NOUN
ftr-299	352	7	...	...	PUNCT
ftr-299	352	8	to	to	ADP
ftr-299	352	9	the	the	DET
ftr-299	352	10	unit	unit	NOUN
ftr-299	352	11	of	of	ADP
ftr-299	352	12	property	property	NOUN
ftr-299	352	13	,	,	PUNCT
ftr-299	352	14	”	"	PUNCT
ftr-299	352	15	or	or	CCONJ
ftr-299	352	16	(	(	PUNCT
ftr-299	352	17	3	3	NUM
ftr-299	352	18	)	)	PUNCT
ftr-299	352	19	“	"	PUNCT
ftr-299	352	20	[	[	X
ftr-299	352	21	i]s	i]s	ADJ
ftr-299	352	22	reasonably	reasonably	ADV
ftr-299	352	23	expected	expect	VERB
ftr-299	352	24	to	to	PART
ftr-299	352	25	materially	materially	ADV
ftr-299	352	26	increase	increase	VERB
ftr-299	352	27	the	the	DET
ftr-299	352	28	productivity	productivity	NOUN
ftr-299	352	29	,	,	PUNCT
ftr-299	352	30	efficiency	efficiency	NOUN
ftr-299	352	31	,	,	PUNCT
ftr-299	352	32	strength	strength	NOUN
ftr-299	352	33	,	,	PUNCT
ftr-299	352	34	quality	quality	NOUN
ftr-299	352	35	or	or	CCONJ
ftr-299	352	36	output	output	NOUN
ftr-299	352	37	of	of	ADP
ftr-299	352	38	the	the	DET
ftr-299	352	39	unit	unit	NOUN
ftr-299	352	40	of	of	ADP
ftr-299	352	41	property	property	NOUN
ftr-299	352	42	.	.	PUNCT
ftr-299	352	43	”	"	PUNCT
ftr-299	353	1	4	4	NUM
ftr-299	353	2	determination	determination	NOUN
ftr-299	353	3	of	of	ADP
ftr-299	353	4	whether	whether	SCONJ
ftr-299	353	5	an	an	DET
ftr-299	353	6	expenditure	expenditure	NOUN
ftr-299	353	7	results	result	NOUN
ftr-299	353	8	in	in	ADP
ftr-299	353	9	a	a	DET
ftr-299	353	10	betterment	betterment	NOUN
ftr-299	353	11	is	be	AUX
ftr-299	353	12	factual	factual	ADJ
ftr-299	353	13	and	and	CCONJ
ftr-299	353	14	requires	require	VERB
ftr-299	353	15	a	a	DET
ftr-299	353	16	comparison	comparison	NOUN
ftr-299	353	17	of	of	ADP
ftr-299	353	18	the	the	DET
ftr-299	353	19	condition	condition	NOUN
ftr-299	353	20	of	of	ADP
ftr-299	353	21	the	the	DET
ftr-299	353	22	property	property	NOUN
ftr-299	353	23	immediately	immediately	ADV
ftr-299	353	24	prior	prior	ADV
ftr-299	353	25	to	to	ADP
ftr-299	353	26	the	the	DET
ftr-299	353	27	circumstance	circumstance	NOUN
ftr-299	353	28	necessitating	necessitate	VERB
ftr-299	353	29	the	the	DET
ftr-299	353	30	expenditure	expenditure	NOUN
ftr-299	353	31	(	(	PUNCT
ftr-299	353	32	or	or	CCONJ
ftr-299	353	33	the	the	DET
ftr-299	353	34	condition	condition	NOUN
ftr-299	353	35	of	of	ADP
ftr-299	353	36	property	property	NOUN
ftr-299	353	37	the	the	DET
ftr-299	353	38	last	last	ADJ
ftr-299	353	39	time	time	NOUN
ftr-299	353	40	the	the	DET
ftr-299	353	41	taxpayer	taxpayer	NOUN
ftr-299	353	42	corrected	correct	VERB
ftr-299	353	43	for	for	ADP
ftr-299	353	44	normal	normal	ADJ
ftr-299	353	45	wear	wear	NOUN
ftr-299	353	46	and	and	CCONJ
ftr-299	353	47	tear	tear	ADJ
ftr-299	353	48	)	)	PUNCT
ftr-299	353	49	with	with	ADP
ftr-299	353	50	the	the	DET
ftr-299	353	51	condition	condition	NOUN
ftr-299	353	52	of	of	ADP
ftr-299	353	53	the	the	DET
ftr-299	353	54	property	property	NOUN
ftr-299	353	55	after	after	ADP
ftr-299	353	56	the	the	DET
ftr-299	353	57	expenditure	expenditure	NOUN
ftr-299	353	58	.	.	PUNCT
ftr-299	354	1	an	an	DET
ftr-299	354	2	expenditure	expenditure	NOUN
ftr-299	354	3	that	that	PRON
ftr-299	354	4	results	result	VERB
ftr-299	354	5	in	in	ADP
ftr-299	354	6	a	a	DET
ftr-299	354	7	betterment	betterment	NOUN
ftr-299	354	8	of	of	ADP
ftr-299	354	9	a	a	DET
ftr-299	354	10	component	component	NOUN
ftr-299	354	11	of	of	ADP
ftr-299	354	12	a	a	DET
ftr-299	354	13	building	building	NOUN
ftr-299	354	14	is	be	AUX
ftr-299	354	15	treated	treat	VERB
ftr-299	354	16	as	as	ADP
ftr-299	354	17	a	a	DET
ftr-299	354	18	betterment	betterment	NOUN
ftr-299	354	19	to	to	ADP
ftr-299	354	20	the	the	DET
ftr-299	354	21	unit	unit	NOUN
ftr-299	354	22	of	of	ADP
ftr-299	354	23	property	property	NOUN
ftr-299	354	24	consisting	consist	VERB
ftr-299	354	25	of	of	ADP
ftr-299	354	26	the	the	DET
ftr-299	354	27	building	building	NOUN
ftr-299	354	28	and	and	CCONJ
ftr-299	354	29	its	its	PRON
ftr-299	354	30	structural	structural	ADJ
ftr-299	354	31	components	component	NOUN
ftr-299	354	32	.	.	PUNCT
ftr-299	355	1	if	if	SCONJ
ftr-299	355	2	an	an	DET
ftr-299	355	3	expenditure	expenditure	NOUN
ftr-299	355	4	is	be	AUX
ftr-299	355	5	made	make	VERB
ftr-299	355	6	to	to	PART
ftr-299	355	7	counter	counter	VERB
ftr-299	355	8	the	the	DET
ftr-299	355	9	effects	effect	NOUN
ftr-299	355	10	of	of	ADP
ftr-299	355	11	normal	normal	ADJ
ftr-299	355	12	wear	wear	NOUN
ftr-299	355	13	and	and	CCONJ
ftr-299	355	14	tear	tear	NOUN
ftr-299	355	15	,	,	PUNCT
ftr-299	355	16	the	the	DET
ftr-299	355	17	betterment	betterment	NOUN
ftr-299	355	18	determination	determination	NOUN
ftr-299	355	19	is	be	AUX
ftr-299	355	20	made	make	VERB
ftr-299	355	21	by	by	ADP
ftr-299	355	22	comparing	compare	VERB
ftr-299	355	23	the	the	DET
ftr-299	355	24	condition	condition	NOUN
ftr-299	355	25	of	of	ADP
ftr-299	355	26	the	the	DET
ftr-299	355	27	property	property	NOUN
ftr-299	355	28	immediately	immediately	ADV
ftr-299	355	29	after	after	ADP
ftr-299	355	30	the	the	DET
ftr-299	355	31	expenditure	expenditure	NOUN
ftr-299	355	32	with	with	ADP
ftr-299	355	33	its	its	PRON
ftr-299	355	34	condition	condition	NOUN
ftr-299	355	35	after	after	ADP
ftr-299	355	36	the	the	DET
ftr-299	355	37	last	last	ADJ
ftr-299	355	38	time	time	NOUN
ftr-299	355	39	the	the	DET
ftr-299	355	40	taxpayer	taxpayer	NOUN
ftr-299	355	41	corrected	correct	VERB
ftr-299	355	42	the	the	DET
ftr-299	355	43	effects	effect	NOUN
ftr-299	355	44	of	of	ADP
ftr-299	355	45	normal	normal	ADJ
ftr-299	355	46	wear	wear	NOUN
ftr-299	355	47	and	and	CCONJ
ftr-299	355	48	tear	tear	NOUN
ftr-299	355	49	,	,	PUNCT
ftr-299	355	50	or	or	CCONJ
ftr-299	355	51	with	with	ADP
ftr-299	355	52	its	its	PRON
ftr-299	355	53	condition	condition	NOUN
ftr-299	355	54	when	when	SCONJ
ftr-299	355	55	placed	place	VERB
ftr-299	355	56	in	in	ADP
ftr-299	355	57	service	service	NOUN
ftr-299	355	58	by	by	ADP
ftr-299	355	59	the	the	DET
ftr-299	355	60	taxpayer	taxpayer	NOUN
ftr-299	355	61	(	(	PUNCT
ftr-299	355	62	if	if	SCONJ
ftr-299	355	63	the	the	DET
ftr-299	355	64	taxpayer	taxpayer	NOUN
ftr-299	355	65	has	have	AUX
ftr-299	355	66	not	not	PART
ftr-299	355	67	previously	previously	ADV
ftr-299	355	68	corrected	correct	VERB
ftr-299	355	69	the	the	DET
ftr-299	355	70	effects	effect	NOUN
ftr-299	355	71	of	of	ADP
ftr-299	355	72	wear	wear	NOUN
ftr-299	355	73	and	and	CCONJ
ftr-299	355	74	tear	tear	ADJ
ftr-299	355	75	)	)	PUNCT
ftr-299	355	76	.	.	PUNCT
ftr-299	356	1	reg	reg	PROPN
ftr-299	356	2	.	.	PUNCT
ftr-299	357	1	§	§	PROPN
ftr-299	357	2	1.263(a)-3(j)(3)(iii)(b	1.263(a)-3(j)(3)(iii)(b	NUM
ftr-299	357	3	)	)	PUNCT
ftr-299	357	4	.	.	PUNCT
ftr-299	358	1	if	if	SCONJ
ftr-299	358	2	an	an	DET
ftr-299	358	3	expenditure	expenditure	NOUN
ftr-299	358	4	is	be	AUX
ftr-299	358	5	made	make	VERB
ftr-299	358	6	in	in	ADP
ftr-299	358	7	response	response	NOUN
ftr-299	358	8	to	to	ADP
ftr-299	358	9	a	a	DET
ftr-299	358	10	particular	particular	ADJ
ftr-299	358	11	event	event	NOUN
ftr-299	358	12	that	that	PRON
ftr-299	358	13	damaged	damage	VERB
ftr-299	358	14	the	the	DET
ftr-299	358	15	property	property	NOUN
ftr-299	358	16	,	,	PUNCT
ftr-299	358	17	the	the	DET
ftr-299	358	18	betterment	betterment	NOUN
ftr-299	358	19	determination	determination	NOUN
ftr-299	358	20	is	be	AUX
ftr-299	358	21	made	make	VERB
ftr-299	358	22	by	by	ADP
ftr-299	358	23	comparing	compare	VERB
ftr-299	358	24	the	the	DET
ftr-299	358	25	condition	condition	NOUN
ftr-299	358	26	of	of	ADP
ftr-299	358	27	the	the	DET
ftr-299	358	28	property	property	NOUN
ftr-299	358	29	immediately	immediately	ADV
ftr-299	358	30	after	after	ADP
ftr-299	358	31	the	the	DET
ftr-299	358	32	expenditure	expenditure	NOUN
ftr-299	358	33	with	with	ADP
ftr-299	358	34	its	its	PRON
ftr-299	358	35	condition	condition	NOUN
ftr-299	358	36	immediately	immediately	ADV
ftr-299	358	37	before	before	ADP
ftr-299	358	38	the	the	DET
ftr-299	358	39	particular	particular	ADJ
ftr-299	358	40	event	event	NOUN
ftr-299	358	41	.	.	PUNCT
ftr-299	359	1	reg	reg	NOUN
ftr-299	359	2	.	.	PUNCT
ftr-299	360	1	§	§	PROPN
ftr-299	360	2	1.263(a)-3(j)(3)(iii)(c	1.263(a)-3(j)(3)(iii)(c	NUM
ftr-299	360	3	)	)	PUNCT
ftr-299	360	4	.	.	PUNCT
ftr-299	361	1	although	although	SCONJ
ftr-299	361	2	the	the	DET
ftr-299	361	3	2011	2011	NUM
ftr-299	361	4	temporary	temporary	ADJ
ftr-299	361	5	regulations	regulation	NOUN
ftr-299	361	6	provided	provide	VERB
ftr-299	361	7	4	4	NUM
ftr-299	361	8	.	.	PUNCT
ftr-299	362	1	former	former	ADJ
ftr-299	362	2	temp	temp	NOUN
ftr-299	362	3	.	.	PUNCT
ftr-299	363	1	reg	reg	NOUN
ftr-299	363	2	.	.	PUNCT
ftr-299	364	1	§	§	PROPN
ftr-299	364	2	1.263(a)-3(h)(iii	1.263(a)-3(h)(iii	NUM
ftr-299	364	3	)	)	PUNCT
ftr-299	364	4	applied	apply	VERB
ftr-299	364	5	a	a	DET
ftr-299	364	6	different	different	ADJ
ftr-299	364	7	standard	standard	NOUN
ftr-299	364	8	for	for	ADP
ftr-299	364	9	the	the	DET
ftr-299	364	10	third	third	ADJ
ftr-299	364	11	criterion	criterion	NOUN
ftr-299	364	12	,	,	PUNCT
ftr-299	364	13	finding	find	VERB
ftr-299	364	14	a	a	DET
ftr-299	364	15	betterment	betterment	NOUN
ftr-299	364	16	if	if	SCONJ
ftr-299	364	17	the	the	DET
ftr-299	364	18	expenditure	expenditure	NOUN
ftr-299	364	19	“	"	PUNCT
ftr-299	364	20	[	[	X
ftr-299	364	21	r]esults	r]esult	NOUN
ftr-299	364	22	in	in	ADP
ftr-299	364	23	a	a	DET
ftr-299	364	24	material	material	NOUN
ftr-299	364	25	increase	increase	NOUN
ftr-299	364	26	in	in	ADP
ftr-299	364	27	capacity	capacity	NOUN
ftr-299	364	28	...	...	PUNCT
ftr-299	364	29	,	,	PUNCT
ftr-299	364	30	productivity	productivity	NOUN
ftr-299	364	31	,	,	PUNCT
ftr-299	364	32	efficiency	efficiency	NOUN
ftr-299	364	33	,	,	PUNCT
ftr-299	364	34	strength	strength	NOUN
ftr-299	364	35	,	,	PUNCT
ftr-299	364	36	or	or	CCONJ
ftr-299	364	37	quality	quality	NOUN
ftr-299	364	38	of	of	ADP
ftr-299	364	39	the	the	DET
ftr-299	364	40	unit	unit	NOUN
ftr-299	364	41	of	of	ADP
ftr-299	364	42	property	property	NOUN
ftr-299	364	43	or	or	CCONJ
ftr-299	364	44	the	the	DET
ftr-299	364	45	output	output	NOUN
ftr-299	364	46	of	of	ADP
ftr-299	364	47	the	the	DET
ftr-299	364	48	unit	unit	NOUN
ftr-299	364	49	of	of	ADP
ftr-299	364	50	property	property	NOUN
ftr-299	364	51	.	.	PUNCT
ftr-299	364	52	”	"	PUNCT
ftr-299	365	1	250	250	NUM
ftr-299	365	2	florida	florida	PROPN
ftr-299	365	3	tax	tax	NOUN
ftr-299	365	4	review	review	NOUN
ftr-299	365	5	[	[	X
ftr-299	365	6	vol	vol	NOUN
ftr-299	365	7	.	.	PUNCT
ftr-299	366	1	15:5	15:5	NUM
ftr-299	366	2	that	that	SCONJ
ftr-299	366	3	the	the	DET
ftr-299	366	4	betterment	betterment	NOUN
ftr-299	366	5	determination	determination	NOUN
ftr-299	366	6	was	be	AUX
ftr-299	366	7	to	to	PART
ftr-299	366	8	be	be	AUX
ftr-299	366	9	made	make	VERB
ftr-299	366	10	on	on	ADP
ftr-299	366	11	the	the	DET
ftr-299	366	12	basis	basis	NOUN
ftr-299	366	13	of	of	ADP
ftr-299	366	14	“	"	PUNCT
ftr-299	366	15	all	all	DET
ftr-299	366	16	the	the	DET
ftr-299	366	17	facts	fact	NOUN
ftr-299	366	18	and	and	CCONJ
ftr-299	366	19	circumstances	circumstance	NOUN
ftr-299	366	20	,	,	PUNCT
ftr-299	366	21	including	include	VERB
ftr-299	366	22	,	,	PUNCT
ftr-299	366	23	but	but	CCONJ
ftr-299	366	24	not	not	PART
ftr-299	366	25	limited	limit	VERB
ftr-299	366	26	to	to	ADP
ftr-299	366	27	,	,	PUNCT
ftr-299	366	28	the	the	DET
ftr-299	366	29	purpose	purpose	NOUN
ftr-299	366	30	of	of	ADP
ftr-299	366	31	the	the	DET
ftr-299	366	32	expenditure	expenditure	NOUN
ftr-299	366	33	,	,	PUNCT
ftr-299	366	34	the	the	DET
ftr-299	366	35	physical	physical	ADJ
ftr-299	366	36	nature	nature	NOUN
ftr-299	366	37	of	of	ADP
ftr-299	366	38	the	the	DET
ftr-299	366	39	work	work	NOUN
ftr-299	366	40	performed	perform	VERB
ftr-299	366	41	,	,	PUNCT
ftr-299	366	42	the	the	DET
ftr-299	366	43	effect	effect	NOUN
ftr-299	366	44	of	of	ADP
ftr-299	366	45	the	the	DET
ftr-299	366	46	expenditure	expenditure	NOUN
ftr-299	366	47	on	on	ADP
ftr-299	366	48	the	the	DET
ftr-299	366	49	unit	unit	NOUN
ftr-299	366	50	of	of	ADP
ftr-299	366	51	property	property	NOUN
ftr-299	366	52	,	,	PUNCT
ftr-299	366	53	and	and	CCONJ
ftr-299	366	54	the	the	DET
ftr-299	366	55	taxpayer	taxpayer	NOUN
ftr-299	366	56	’s	’s	PART
ftr-299	366	57	treatment	treatment	NOUN
ftr-299	366	58	of	of	ADP
ftr-299	366	59	the	the	DET
ftr-299	366	60	expenditure	expenditure	NOUN
ftr-299	366	61	on	on	ADP
ftr-299	366	62	its	its	PRON
ftr-299	366	63	applicable	applicable	ADJ
ftr-299	366	64	financial	financial	ADJ
ftr-299	366	65	statement	statement	NOUN
ftr-299	366	66	,	,	PUNCT
ftr-299	366	67	”	"	PUNCT
ftr-299	366	68	former	former	ADJ
ftr-299	366	69	temp	temp	NOUN
ftr-299	366	70	.	.	PUNCT
ftr-299	367	1	reg	reg	NOUN
ftr-299	367	2	.	.	PUNCT
ftr-299	368	1	§	§	PROPN
ftr-299	368	2	1.263(a)-3t(h)(3)(i	1.263(a)-3t(h)(3)(i	NUM
ftr-299	368	3	)	)	PUNCT
ftr-299	368	4	,	,	PUNCT
ftr-299	368	5	this	this	DET
ftr-299	368	6	provision	provision	NOUN
ftr-299	368	7	was	be	AUX
ftr-299	368	8	eliminated	eliminate	VERB
ftr-299	368	9	in	in	ADP
ftr-299	368	10	the	the	DET
ftr-299	368	11	final	final	ADJ
ftr-299	368	12	regulations	regulation	NOUN
ftr-299	368	13	;	;	PUNCT
ftr-299	368	14	nevertheless	nevertheless	ADV
ftr-299	368	15	the	the	DET
ftr-299	368	16	preamble	preamble	ADJ
ftr-299	368	17	states	state	NOUN
ftr-299	368	18	that	that	SCONJ
ftr-299	368	19	the	the	DET
ftr-299	368	20	“	"	PUNCT
ftr-299	368	21	irs	irs	PROPN
ftr-299	368	22	and	and	CCONJ
ftr-299	368	23	the	the	DET
ftr-299	368	24	treasury	treasury	PROPN
ftr-299	368	25	department	department	PROPN
ftr-299	368	26	believe	believe	VERB
ftr-299	368	27	that	that	SCONJ
ftr-299	368	28	an	an	DET
ftr-299	368	29	analysis	analysis	NOUN
ftr-299	368	30	of	of	ADP
ftr-299	368	31	a	a	DET
ftr-299	368	32	taxpayer	taxpayer	NOUN
ftr-299	368	33	’s	’s	PART
ftr-299	368	34	particular	particular	ADJ
ftr-299	368	35	facts	fact	NOUN
ftr-299	368	36	and	and	CCONJ
ftr-299	368	37	circumstances	circumstance	NOUN
ftr-299	368	38	is	be	AUX
ftr-299	368	39	implicit	implicit	ADJ
ftr-299	368	40	in	in	ADP
ftr-299	368	41	the	the	DET
ftr-299	368	42	application	application	NOUN
ftr-299	368	43	of	of	ADP
ftr-299	368	44	all	all	DET
ftr-299	368	45	the	the	DET
ftr-299	368	46	final	final	ADJ
ftr-299	368	47	regulations	regulation	NOUN
ftr-299	368	48	governing	govern	VERB
ftr-299	368	49	improvements	improvement	NOUN
ftr-299	368	50	and	and	CCONJ
ftr-299	368	51	need	need	AUX
ftr-299	368	52	not	not	PART
ftr-299	368	53	be	be	AUX
ftr-299	368	54	specifically	specifically	ADV
ftr-299	368	55	provided	provide	VERB
ftr-299	368	56	in	in	ADP
ftr-299	368	57	the	the	DET
ftr-299	368	58	application	application	NOUN
ftr-299	368	59	of	of	ADP
ftr-299	368	60	the	the	DET
ftr-299	368	61	betterment	betterment	NOUN
ftr-299	368	62	rules	rule	NOUN
ftr-299	368	63	.	.	PUNCT
ftr-299	368	64	”	"	PUNCT
ftr-299	369	1			PRON
ftr-299	369	2	restoration	restoration	NOUN
ftr-299	369	3	.	.	PUNCT
ftr-299	370	1	reg	reg	NOUN
ftr-299	370	2	.	.	PUNCT
ftr-299	371	1	§	§	PROPN
ftr-299	371	2	1.263(a)-3(k	1.263(a)-3(k	NUM
ftr-299	371	3	)	)	PUNCT
ftr-299	371	4	.	.	PUNCT
ftr-299	372	1	an	an	DET
ftr-299	372	2	expenditure	expenditure	NOUN
ftr-299	372	3	must	must	AUX
ftr-299	372	4	be	be	AUX
ftr-299	372	5	capitalized	capitalize	VERB
ftr-299	372	6	as	as	ADP
ftr-299	372	7	a	a	DET
ftr-299	372	8	restoration	restoration	NOUN
ftr-299	372	9	if	if	SCONJ
ftr-299	372	10	it	it	PRON
ftr-299	372	11	(	(	PUNCT
ftr-299	372	12	1	1	X
ftr-299	372	13	)	)	PUNCT
ftr-299	372	14	replaces	replace	VERB
ftr-299	372	15	a	a	DET
ftr-299	372	16	component	component	NOUN
ftr-299	372	17	for	for	ADP
ftr-299	372	18	which	which	PRON
ftr-299	372	19	the	the	DET
ftr-299	372	20	taxpayer	taxpayer	NOUN
ftr-299	372	21	has	have	AUX
ftr-299	372	22	deducted	deduct	VERB
ftr-299	372	23	a	a	DET
ftr-299	372	24	loss	loss	NOUN
ftr-299	372	25	,	,	PUNCT
ftr-299	372	26	(	(	PUNCT
ftr-299	372	27	2	2	X
ftr-299	372	28	)	)	PUNCT
ftr-299	372	29	replaces	replace	VERB
ftr-299	372	30	a	a	DET
ftr-299	372	31	component	component	NOUN
ftr-299	372	32	the	the	DET
ftr-299	372	33	adjusted	adjusted	ADJ
ftr-299	372	34	basis	basis	NOUN
ftr-299	372	35	of	of	ADP
ftr-299	372	36	which	which	PRON
ftr-299	372	37	has	have	AUX
ftr-299	372	38	been	be	AUX
ftr-299	372	39	accounted	account	VERB
ftr-299	372	40	for	for	ADP
ftr-299	372	41	in	in	ADP
ftr-299	372	42	realizing	realize	VERB
ftr-299	372	43	gain	gain	NOUN
ftr-299	372	44	or	or	CCONJ
ftr-299	372	45	loss	loss	NOUN
ftr-299	372	46	on	on	ADP
ftr-299	372	47	a	a	DET
ftr-299	372	48	sale	sale	NOUN
ftr-299	372	49	or	or	CCONJ
ftr-299	372	50	exchange	exchange	NOUN
ftr-299	372	51	of	of	ADP
ftr-299	372	52	the	the	DET
ftr-299	372	53	component	component	NOUN
ftr-299	372	54	,	,	PUNCT
ftr-299	372	55	(	(	PUNCT
ftr-299	372	56	3	3	X
ftr-299	372	57	)	)	PUNCT
ftr-299	372	58	repairs	repair	VERB
ftr-299	372	59	damage	damage	NOUN
ftr-299	372	60	for	for	ADP
ftr-299	372	61	which	which	PRON
ftr-299	372	62	the	the	DET
ftr-299	372	63	taxpayer	taxpayer	NOUN
ftr-299	372	64	has	have	AUX
ftr-299	372	65	deducted	deduct	VERB
ftr-299	372	66	a	a	DET
ftr-299	372	67	casualty	casualty	NOUN
ftr-299	372	68	loss	loss	NOUN
ftr-299	372	69	under	under	ADP
ftr-299	372	70	§	§	PROPN
ftr-299	372	71	165	165	NUM
ftr-299	372	72	,	,	PUNCT
ftr-299	372	73	(	(	PUNCT
ftr-299	372	74	4	4	X
ftr-299	372	75	)	)	PUNCT
ftr-299	372	76	returns	return	VERB
ftr-299	372	77	the	the	DET
ftr-299	372	78	property	property	NOUN
ftr-299	372	79	to	to	ADP
ftr-299	372	80	its	its	PRON
ftr-299	372	81	ordinary	ordinary	ADJ
ftr-299	372	82	operating	operating	NOUN
ftr-299	372	83	condition	condition	NOUN
ftr-299	372	84	after	after	SCONJ
ftr-299	372	85	the	the	DET
ftr-299	372	86	property	property	NOUN
ftr-299	372	87	has	have	AUX
ftr-299	372	88	fallen	fall	VERB
ftr-299	372	89	into	into	ADP
ftr-299	372	90	a	a	DET
ftr-299	372	91	state	state	NOUN
ftr-299	372	92	of	of	ADP
ftr-299	372	93	disrepair	disrepair	NOUN
ftr-299	372	94	and	and	CCONJ
ftr-299	372	95	is	be	AUX
ftr-299	372	96	no	no	PRON
ftr-299	372	97	longer	long	ADV
ftr-299	372	98	functional	functional	ADJ
ftr-299	372	99	,	,	PUNCT
ftr-299	372	100	(	(	PUNCT
ftr-299	372	101	5	5	X
ftr-299	372	102	)	)	PUNCT
ftr-299	372	103	results	result	NOUN
ftr-299	372	104	in	in	ADP
ftr-299	372	105	rebuilding	rebuild	VERB
ftr-299	372	106	the	the	DET
ftr-299	372	107	property	property	NOUN
ftr-299	372	108	to	to	ADP
ftr-299	372	109	a	a	DET
ftr-299	372	110	like	like	ADJ
ftr-299	372	111	-	-	PUNCT
ftr-299	372	112	new	new	ADJ
ftr-299	372	113	condition	condition	NOUN
ftr-299	372	114	at	at	ADP
ftr-299	372	115	the	the	DET
ftr-299	372	116	end	end	NOUN
ftr-299	372	117	of	of	ADP
ftr-299	372	118	its	its	PRON
ftr-299	372	119	class	class	NOUN
ftr-299	372	120	life	life	NOUN
ftr-299	372	121	under	under	ADP
ftr-299	372	122	the	the	DET
ftr-299	372	123	§	§	PROPN
ftr-299	372	124	168(g	168(g	PROPN
ftr-299	372	125	)	)	PUNCT
ftr-299	372	126	alternative	alternative	ADJ
ftr-299	372	127	depreciation	depreciation	NOUN
ftr-299	372	128	system	system	NOUN
ftr-299	372	129	,	,	PUNCT
ftr-299	372	130	or	or	CCONJ
ftr-299	372	131	(	(	PUNCT
ftr-299	372	132	6	6	NUM
ftr-299	372	133	)	)	PUNCT
ftr-299	372	134	is	be	AUX
ftr-299	372	135	for	for	ADP
ftr-299	372	136	the	the	DET
ftr-299	372	137	replacement	replacement	NOUN
ftr-299	372	138	of	of	ADP
ftr-299	372	139	a	a	DET
ftr-299	372	140	major	major	ADJ
ftr-299	372	141	component	component	NOUN
ftr-299	372	142	or	or	CCONJ
ftr-299	372	143	structural	structural	ADJ
ftr-299	372	144	part	part	NOUN
ftr-299	372	145	of	of	ADP
ftr-299	372	146	the	the	DET
ftr-299	372	147	unit	unit	NOUN
ftr-299	372	148	of	of	ADP
ftr-299	372	149	property	property	NOUN
ftr-299	372	150	.	.	PUNCT
ftr-299	373	1	expenditures	expenditure	NOUN
ftr-299	373	2	to	to	PART
ftr-299	373	3	repair	repair	VERB
ftr-299	373	4	damage	damage	NOUN
ftr-299	373	5	to	to	ADP
ftr-299	373	6	a	a	DET
ftr-299	373	7	unit	unit	NOUN
ftr-299	373	8	of	of	ADP
ftr-299	373	9	property	property	NOUN
ftr-299	373	10	for	for	ADP
ftr-299	373	11	which	which	PRON
ftr-299	373	12	the	the	DET
ftr-299	373	13	taxpayer	taxpayer	NOUN
ftr-299	373	14	has	have	AUX
ftr-299	373	15	claimed	claim	VERB
ftr-299	373	16	a	a	DET
ftr-299	373	17	casualty	casualty	NOUN
ftr-299	373	18	loss	loss	NOUN
ftr-299	373	19	for	for	ADP
ftr-299	373	20	the	the	DET
ftr-299	373	21	damage	damage	NOUN
ftr-299	373	22	must	must	AUX
ftr-299	373	23	be	be	AUX
ftr-299	373	24	capitalized	capitalize	VERB
ftr-299	373	25	only	only	ADV
ftr-299	373	26	to	to	ADP
ftr-299	373	27	the	the	DET
ftr-299	373	28	extent	extent	NOUN
ftr-299	373	29	that	that	SCONJ
ftr-299	373	30	(	(	PUNCT
ftr-299	373	31	1	1	X
ftr-299	373	32	)	)	PUNCT
ftr-299	373	33	the	the	DET
ftr-299	373	34	basis	basis	NOUN
ftr-299	373	35	of	of	ADP
ftr-299	373	36	the	the	DET
ftr-299	373	37	property	property	NOUN
ftr-299	373	38	for	for	ADP
ftr-299	373	39	which	which	PRON
ftr-299	373	40	a	a	DET
ftr-299	373	41	loss	loss	NOUN
ftr-299	373	42	deduction	deduction	NOUN
ftr-299	373	43	was	be	AUX
ftr-299	373	44	allowed	allow	VERB
ftr-299	373	45	exceeds	exceed	NOUN
ftr-299	373	46	(	(	PUNCT
ftr-299	373	47	2	2	X
ftr-299	373	48	)	)	PUNCT
ftr-299	373	49	the	the	DET
ftr-299	373	50	amounts	amount	NOUN
ftr-299	373	51	paid	pay	VERB
ftr-299	373	52	that	that	PRON
ftr-299	373	53	represent	represent	VERB
ftr-299	373	54	an	an	DET
ftr-299	373	55	improvement	improvement	NOUN
ftr-299	373	56	to	to	ADP
ftr-299	373	57	the	the	DET
ftr-299	373	58	property	property	NOUN
ftr-299	373	59	measured	measure	VERB
ftr-299	373	60	by	by	ADP
ftr-299	373	61	its	its	PRON
ftr-299	373	62	condition	condition	NOUN
ftr-299	373	63	prior	prior	ADV
ftr-299	373	64	to	to	ADP
ftr-299	373	65	the	the	DET
ftr-299	373	66	casualty	casualty	NOUN
ftr-299	373	67	.	.	PUNCT
ftr-299	374	1	reg	reg	NOUN
ftr-299	374	2	.	.	PUNCT
ftr-299	375	1	§	§	PROPN
ftr-299	375	2	1.263(a)-3(k)(4	1.263(a)-3(k)(4	NUM
ftr-299	375	3	)	)	PUNCT
ftr-299	375	4	.	.	PUNCT
ftr-299	376	1	in	in	ADP
ftr-299	376	2	other	other	ADJ
ftr-299	376	3	words	word	NOUN
ftr-299	376	4	,	,	PUNCT
ftr-299	376	5	repair	repair	VERB
ftr-299	376	6	costs	cost	NOUN
ftr-299	376	7	in	in	ADP
ftr-299	376	8	excess	excess	NOUN
ftr-299	376	9	of	of	ADP
ftr-299	376	10	the	the	DET
ftr-299	376	11	casualty	casualty	NOUN
ftr-299	376	12	loss	loss	NOUN
ftr-299	376	13	deduction	deduction	NOUN
ftr-299	376	14	that	that	PRON
ftr-299	376	15	merely	merely	ADV
ftr-299	376	16	restore	restore	VERB
ftr-299	376	17	the	the	DET
ftr-299	376	18	property	property	NOUN
ftr-299	376	19	to	to	ADP
ftr-299	376	20	its	its	PRON
ftr-299	376	21	pre	pre	ADJ
ftr-299	376	22	-	-	ADJ
ftr-299	376	23	casualty	casualty	ADJ
ftr-299	376	24	condition	condition	NOUN
ftr-299	376	25	are	be	AUX
ftr-299	376	26	deductible	deductible	ADJ
ftr-299	376	27	,	,	PUNCT
ftr-299	376	28	but	but	CCONJ
ftr-299	376	29	repair	repair	NOUN
ftr-299	376	30	costs	cost	NOUN
ftr-299	376	31	equal	equal	ADJ
ftr-299	376	32	to	to	ADP
ftr-299	376	33	the	the	DET
ftr-299	376	34	casualty	casualty	NOUN
ftr-299	376	35	loss	loss	NOUN
ftr-299	376	36	must	must	AUX
ftr-299	376	37	be	be	AUX
ftr-299	376	38	capitalized	capitalize	VERB
ftr-299	376	39	.	.	PUNCT
ftr-299	377	1	5	5	NUM
ftr-299	377	2	see	see	VERB
ftr-299	377	3	reg	reg	NOUN
ftr-299	377	4	.	.	PUNCT
ftr-299	378	1	§	§	PROPN
ftr-299	378	2	1.263(a)-3(k)(7	1.263(a)-3(k)(7	NUM
ftr-299	378	3	)	)	PUNCT
ftr-299	378	4	,	,	PUNCT
ftr-299	378	5	exs	exs	PROPN
ftr-299	378	6	.	.	PROPN
ftr-299	379	1	3	3	NUM
ftr-299	379	2	-	-	SYM
ftr-299	379	3	5	5	NUM
ftr-299	379	4	.	.	PUNCT
ftr-299	380	1	whether	whether	SCONJ
ftr-299	380	2	there	there	PRON
ftr-299	380	3	has	have	AUX
ftr-299	380	4	been	be	AUX
ftr-299	380	5	a	a	DET
ftr-299	380	6	replacement	replacement	NOUN
ftr-299	380	7	of	of	ADP
ftr-299	380	8	a	a	DET
ftr-299	380	9	major	major	ADJ
ftr-299	380	10	component	component	NOUN
ftr-299	380	11	or	or	CCONJ
ftr-299	380	12	structural	structural	ADJ
ftr-299	380	13	part	part	NOUN
ftr-299	380	14	is	be	AUX
ftr-299	380	15	determined	determine	VERB
ftr-299	380	16	under	under	ADP
ftr-299	380	17	the	the	DET
ftr-299	380	18	facts	fact	NOUN
ftr-299	380	19	and	and	CCONJ
ftr-299	380	20	circumstances	circumstance	NOUN
ftr-299	380	21	and	and	CCONJ
ftr-299	380	22	includes	include	VERB
ftr-299	380	23	replacement	replacement	NOUN
ftr-299	380	24	of	of	ADP
ftr-299	380	25	a	a	DET
ftr-299	380	26	major	major	ADJ
ftr-299	380	27	component	component	NOUN
ftr-299	380	28	or	or	CCONJ
ftr-299	380	29	structural	structural	ADJ
ftr-299	380	30	part	part	NOUN
ftr-299	380	31	that	that	PRON
ftr-299	380	32	comprises	comprise	VERB
ftr-299	380	33	a	a	DET
ftr-299	380	34	large	large	ADJ
ftr-299	380	35	portion	portion	NOUN
ftr-299	380	36	of	of	ADP
ftr-299	380	37	the	the	DET
ftr-299	380	38	physical	physical	ADJ
ftr-299	380	39	structure	structure	NOUN
ftr-299	380	40	of	of	ADP
ftr-299	380	41	the	the	DET
ftr-299	380	42	unit	unit	NOUN
ftr-299	380	43	of	of	ADP
ftr-299	380	44	property	property	NOUN
ftr-299	380	45	or	or	CCONJ
ftr-299	380	46	that	that	PRON
ftr-299	380	47	performs	perform	VERB
ftr-299	380	48	a	a	DET
ftr-299	380	49	discrete	discrete	ADJ
ftr-299	380	50	and	and	CCONJ
ftr-299	380	51	critical	critical	ADJ
ftr-299	380	52	function	function	NOUN
ftr-299	380	53	in	in	ADP
ftr-299	380	54	the	the	DET
ftr-299	380	55	operation	operation	NOUN
ftr-299	380	56	of	of	ADP
ftr-299	380	57	the	the	DET
ftr-299	380	58	unit	unit	NOUN
ftr-299	380	59	of	of	ADP
ftr-299	380	60	property	property	NOUN
ftr-299	380	61	.	.	PUNCT
ftr-299	381	1	again	again	ADV
ftr-299	381	2	,	,	PUNCT
ftr-299	381	3	the	the	DET
ftr-299	381	4	restoration	restoration	NOUN
ftr-299	381	5	of	of	ADP
ftr-299	381	6	a	a	DET
ftr-299	381	7	component	component	NOUN
ftr-299	381	8	of	of	ADP
ftr-299	381	9	a	a	DET
ftr-299	381	10	building	building	NOUN
ftr-299	381	11	is	be	AUX
ftr-299	381	12	treated	treat	VERB
ftr-299	381	13	as	as	ADP
ftr-299	381	14	a	a	DET
ftr-299	381	15	restoration	restoration	NOUN
ftr-299	381	16	of	of	ADP
ftr-299	381	17	the	the	DET
ftr-299	381	18	unit	unit	NOUN
ftr-299	381	19	of	of	ADP
ftr-299	381	20	property	property	NOUN
ftr-299	381	21	consisting	consist	VERB
ftr-299	381	22	of	of	ADP
ftr-299	381	23	the	the	DET
ftr-299	381	24	building	building	NOUN
ftr-299	381	25	and	and	CCONJ
ftr-299	381	26	its	its	PRON
ftr-299	381	27	structural	structural	ADJ
ftr-299	381	28	components	component	NOUN
ftr-299	381	29	.	.	PUNCT
ftr-299	382	1			X
ftr-299	382	2	new	new	ADJ
ftr-299	382	3	use	use	NOUN
ftr-299	382	4	.	.	PUNCT
ftr-299	383	1	reg	reg	NOUN
ftr-299	383	2	.	.	PUNCT
ftr-299	384	1	§	§	PROPN
ftr-299	384	2	1.263(a)-3(l	1.263(a)-3(l	NUM
ftr-299	384	3	)	)	PUNCT
ftr-299	384	4	.	.	PUNCT
ftr-299	385	1	a	a	DET
ftr-299	385	2	unit	unit	NOUN
ftr-299	385	3	of	of	ADP
ftr-299	385	4	property	property	NOUN
ftr-299	385	5	is	be	AUX
ftr-299	385	6	treated	treat	VERB
ftr-299	385	7	as	as	SCONJ
ftr-299	385	8	adapted	adapt	VERB
ftr-299	385	9	to	to	ADP
ftr-299	385	10	a	a	DET
ftr-299	385	11	new	new	ADJ
ftr-299	385	12	or	or	CCONJ
ftr-299	385	13	different	different	ADJ
ftr-299	385	14	use	use	NOUN
ftr-299	385	15	if	if	SCONJ
ftr-299	385	16	the	the	DET
ftr-299	385	17	adaptation	adaptation	NOUN
ftr-299	385	18	is	be	AUX
ftr-299	385	19	not	not	PART
ftr-299	385	20	consistent	consistent	ADJ
ftr-299	385	21	with	with	ADP
ftr-299	385	22	the	the	DET
ftr-299	385	23	taxpayer	taxpayer	NOUN
ftr-299	385	24	’s	’s	PART
ftr-299	385	25	“	"	PUNCT
ftr-299	385	26	ordinary	ordinary	ADJ
ftr-299	385	27	use	use	NOUN
ftr-299	385	28	of	of	ADP
ftr-299	385	29	the	the	DET
ftr-299	385	30	unit	unit	NOUN
ftr-299	385	31	of	of	ADP
ftr-299	385	32	property	property	NOUN
ftr-299	385	33	at	at	ADP
ftr-299	385	34	the	the	DET
ftr-299	385	35	5	5	NUM
ftr-299	385	36	.	.	PUNCT
ftr-299	386	1	this	this	PRON
ftr-299	386	2	differs	differ	VERB
ftr-299	386	3	from	from	ADP
ftr-299	386	4	the	the	DET
ftr-299	386	5	temporary	temporary	ADJ
ftr-299	386	6	regulations	regulation	NOUN
ftr-299	386	7	under	under	ADP
ftr-299	386	8	which	which	PRON
ftr-299	386	9	the	the	DET
ftr-299	386	10	full	full	ADJ
ftr-299	386	11	amount	amount	NOUN
ftr-299	386	12	of	of	ADP
ftr-299	386	13	the	the	DET
ftr-299	386	14	casualty	casualty	NOUN
ftr-299	386	15	restoration	restoration	NOUN
ftr-299	386	16	costs	cost	NOUN
ftr-299	386	17	would	would	AUX
ftr-299	386	18	have	have	AUX
ftr-299	386	19	been	be	AUX
ftr-299	386	20	subject	subject	ADJ
ftr-299	386	21	to	to	ADP
ftr-299	386	22	capitalization	capitalization	NOUN
ftr-299	386	23	.	.	PUNCT
ftr-299	387	1	2014	2014	NUM
ftr-299	387	2	]	]	PUNCT
ftr-299	387	3	recent	recent	ADJ
ftr-299	387	4	developments	development	NOUN
ftr-299	387	5	in	in	ADP
ftr-299	387	6	federal	federal	ADJ
ftr-299	387	7	income	income	NOUN
ftr-299	387	8	taxation	taxation	NOUN
ftr-299	387	9	251	251	NUM
ftr-299	387	10	time	time	NOUN
ftr-299	387	11	originally	originally	ADV
ftr-299	387	12	placed	place	VERB
ftr-299	387	13	in	in	ADP
ftr-299	387	14	service	service	NOUN
ftr-299	387	15	by	by	ADP
ftr-299	387	16	the	the	DET
ftr-299	387	17	taxpayer	taxpayer	NOUN
ftr-299	387	18	.	.	PUNCT
ftr-299	387	19	”	"	PUNCT
ftr-299	388	1	an	an	DET
ftr-299	388	2	expenditure	expenditure	NOUN
ftr-299	388	3	to	to	PART
ftr-299	388	4	adapt	adapt	VERB
ftr-299	388	5	a	a	DET
ftr-299	388	6	building	building	NOUN
ftr-299	388	7	system	system	NOUN
ftr-299	388	8	to	to	ADP
ftr-299	388	9	a	a	DET
ftr-299	388	10	new	new	ADJ
ftr-299	388	11	use	use	NOUN
ftr-299	388	12	must	must	AUX
ftr-299	388	13	be	be	AUX
ftr-299	388	14	capitalized	capitalize	VERB
ftr-299	388	15	.	.	PUNCT
ftr-299	389	1			NOUN
ftr-299	389	2	removal	removal	NOUN
ftr-299	389	3	costs	cost	NOUN
ftr-299	389	4	.	.	PUNCT
ftr-299	390	1	the	the	DET
ftr-299	390	2	2011	2011	NUM
ftr-299	390	3	temporary	temporary	ADJ
ftr-299	390	4	regulations	regulation	NOUN
ftr-299	390	5	treated	treat	VERB
ftr-299	390	6	component	component	NOUN
ftr-299	390	7	removal	removal	NOUN
ftr-299	390	8	costs	cost	NOUN
ftr-299	390	9	as	as	ADP
ftr-299	390	10	an	an	DET
ftr-299	390	11	indirect	indirect	ADJ
ftr-299	390	12	cost	cost	NOUN
ftr-299	390	13	that	that	PRON
ftr-299	390	14	had	have	VERB
ftr-299	390	15	to	to	PART
ftr-299	390	16	be	be	AUX
ftr-299	390	17	capitalized	capitalize	VERB
ftr-299	390	18	if	if	SCONJ
ftr-299	390	19	the	the	DET
ftr-299	390	20	removal	removal	NOUN
ftr-299	390	21	costs	cost	NOUN
ftr-299	390	22	directly	directly	ADV
ftr-299	390	23	benefited	benefit	VERB
ftr-299	390	24	or	or	CCONJ
ftr-299	390	25	were	be	AUX
ftr-299	390	26	incurred	incur	VERB
ftr-299	390	27	by	by	ADP
ftr-299	390	28	reason	reason	NOUN
ftr-299	390	29	of	of	ADP
ftr-299	390	30	an	an	DET
ftr-299	390	31	improvement	improvement	NOUN
ftr-299	390	32	.	.	PUNCT
ftr-299	391	1	the	the	DET
ftr-299	391	2	final	final	ADJ
ftr-299	391	3	regulations	regulation	NOUN
ftr-299	391	4	have	have	AUX
ftr-299	391	5	changed	change	VERB
ftr-299	391	6	this	this	DET
ftr-299	391	7	rule	rule	NOUN
ftr-299	391	8	.	.	PUNCT
ftr-299	392	1	reg	reg	NOUN
ftr-299	392	2	.	.	PUNCT
ftr-299	393	1	§	§	PROPN
ftr-299	393	2	1.263(a)-3(g)(2	1.263(a)-3(g)(2	NUM
ftr-299	393	3	)	)	PUNCT
ftr-299	393	4	provides	provide	VERB
ftr-299	393	5	that	that	SCONJ
ftr-299	393	6	if	if	SCONJ
ftr-299	393	7	a	a	DET
ftr-299	393	8	taxpayer	taxpayer	NOUN
ftr-299	393	9	disposes	dispose	VERB
ftr-299	393	10	of	of	ADP
ftr-299	393	11	a	a	DET
ftr-299	393	12	depreciable	depreciable	ADJ
ftr-299	393	13	asset	asset	NOUN
ftr-299	393	14	(	(	PUNCT
ftr-299	393	15	including	include	VERB
ftr-299	393	16	a	a	DET
ftr-299	393	17	partial	partial	ADJ
ftr-299	393	18	disposition	disposition	NOUN
ftr-299	393	19	under	under	ADP
ftr-299	393	20	prop	prop	NOUN
ftr-299	393	21	.	.	PUNCT
ftr-299	394	1	reg	reg	PROPN
ftr-299	394	2	.	.	PUNCT
ftr-299	395	1	§	§	PROPN
ftr-299	395	2	1.168(i)-1(e)(2)(ix	1.168(i)-1(e)(2)(ix	NUM
ftr-299	395	3	)	)	PUNCT
ftr-299	395	4	or	or	CCONJ
ftr-299	395	5	prop	prop	NOUN
ftr-299	395	6	.	.	PUNCT
ftr-299	396	1	reg	reg	NOUN
ftr-299	396	2	.	.	PUNCT
ftr-299	397	1	§	§	PROPN
ftr-299	397	2	1.168(i)-8(d	1.168(i)-8(d	NUM
ftr-299	397	3	)	)	PUNCT
ftr-299	397	4	)	)	PUNCT
ftr-299	398	1	and	and	CCONJ
ftr-299	398	2	has	have	AUX
ftr-299	398	3	taken	take	VERB
ftr-299	398	4	into	into	ADP
ftr-299	398	5	account	account	NOUN
ftr-299	398	6	the	the	DET
ftr-299	398	7	adjusted	adjusted	ADJ
ftr-299	398	8	basis	basis	NOUN
ftr-299	398	9	of	of	ADP
ftr-299	398	10	the	the	DET
ftr-299	398	11	asset	asset	NOUN
ftr-299	398	12	or	or	CCONJ
ftr-299	398	13	component	component	NOUN
ftr-299	398	14	of	of	ADP
ftr-299	398	15	the	the	DET
ftr-299	398	16	asset	asset	NOUN
ftr-299	398	17	in	in	ADP
ftr-299	398	18	realizing	realize	VERB
ftr-299	398	19	gain	gain	NOUN
ftr-299	398	20	or	or	CCONJ
ftr-299	398	21	loss	loss	NOUN
ftr-299	398	22	,	,	PUNCT
ftr-299	398	23	the	the	DET
ftr-299	398	24	costs	cost	NOUN
ftr-299	398	25	of	of	ADP
ftr-299	398	26	removing	remove	VERB
ftr-299	398	27	the	the	DET
ftr-299	398	28	asset	asset	NOUN
ftr-299	398	29	or	or	CCONJ
ftr-299	398	30	component	component	NOUN
ftr-299	398	31	are	be	AUX
ftr-299	398	32	not	not	PART
ftr-299	398	33	required	require	VERB
ftr-299	398	34	to	to	PART
ftr-299	398	35	be	be	AUX
ftr-299	398	36	capitalized	capitalize	VERB
ftr-299	398	37	.	.	PUNCT
ftr-299	399	1	if	if	SCONJ
ftr-299	399	2	a	a	DET
ftr-299	399	3	taxpayer	taxpayer	NOUN
ftr-299	399	4	disposes	dispose	VERB
ftr-299	399	5	of	of	ADP
ftr-299	399	6	a	a	DET
ftr-299	399	7	component	component	NOUN
ftr-299	399	8	of	of	ADP
ftr-299	399	9	a	a	DET
ftr-299	399	10	unit	unit	NOUN
ftr-299	399	11	of	of	ADP
ftr-299	399	12	property	property	NOUN
ftr-299	399	13	and	and	CCONJ
ftr-299	399	14	the	the	DET
ftr-299	399	15	disposal	disposal	NOUN
ftr-299	399	16	is	be	AUX
ftr-299	399	17	not	not	PART
ftr-299	399	18	a	a	DET
ftr-299	399	19	disposition	disposition	NOUN
ftr-299	399	20	for	for	ADP
ftr-299	399	21	tax	tax	NOUN
ftr-299	399	22	purposes	purpose	NOUN
ftr-299	399	23	,	,	PUNCT
ftr-299	399	24	then	then	ADV
ftr-299	399	25	the	the	DET
ftr-299	399	26	taxpayer	taxpayer	NOUN
ftr-299	399	27	must	must	AUX
ftr-299	399	28	deduct	deduct	VERB
ftr-299	399	29	or	or	CCONJ
ftr-299	399	30	capitalize	capitalize	VERB
ftr-299	399	31	the	the	DET
ftr-299	399	32	costs	cost	NOUN
ftr-299	399	33	of	of	ADP
ftr-299	399	34	removing	remove	VERB
ftr-299	399	35	the	the	DET
ftr-299	399	36	component	component	NOUN
ftr-299	399	37	based	base	VERB
ftr-299	399	38	on	on	ADP
ftr-299	399	39	whether	whether	SCONJ
ftr-299	399	40	the	the	DET
ftr-299	399	41	removal	removal	NOUN
ftr-299	399	42	costs	cost	VERB
ftr-299	399	43	directly	directly	ADV
ftr-299	399	44	benefit	benefit	VERB
ftr-299	399	45	or	or	CCONJ
ftr-299	399	46	are	be	AUX
ftr-299	399	47	incurred	incur	VERB
ftr-299	399	48	by	by	ADP
ftr-299	399	49	reason	reason	NOUN
ftr-299	399	50	of	of	ADP
ftr-299	399	51	a	a	DET
ftr-299	399	52	repair	repair	NOUN
ftr-299	399	53	to	to	ADP
ftr-299	399	54	the	the	DET
ftr-299	399	55	unit	unit	NOUN
ftr-299	399	56	of	of	ADP
ftr-299	399	57	property	property	NOUN
ftr-299	399	58	or	or	CCONJ
ftr-299	399	59	an	an	DET
ftr-299	399	60	improvement	improvement	NOUN
ftr-299	399	61	to	to	ADP
ftr-299	399	62	the	the	DET
ftr-299	399	63	unit	unit	NOUN
ftr-299	399	64	of	of	ADP
ftr-299	399	65	property	property	NOUN
ftr-299	399	66	.	.	PUNCT
ftr-299	400	1			NOUN
ftr-299	400	2	rehabilitation	rehabilitation	NOUN
ftr-299	400	3	doctrine	doctrine	NOUN
ftr-299	400	4	is	be	AUX
ftr-299	400	5	no	no	PRON
ftr-299	400	6	more	more	ADJ
ftr-299	400	7	.	.	PUNCT
ftr-299	401	1	reg	reg	NOUN
ftr-299	401	2	.	.	PUNCT
ftr-299	402	1	§	§	PROPN
ftr-299	402	2	1.263(a)-3(g)(1	1.263(a)-3(g)(1	NUM
ftr-299	402	3	)	)	PUNCT
ftr-299	402	4	eliminates	eliminate	VERB
ftr-299	402	5	the	the	DET
ftr-299	402	6	judicially	judicially	ADV
ftr-299	402	7	created	create	VERB
ftr-299	402	8	rehabilitation	rehabilitation	NOUN
ftr-299	402	9	doctrine	doctrine	NOUN
ftr-299	402	10	by	by	ADP
ftr-299	402	11	providing	provide	VERB
ftr-299	402	12	that	that	SCONJ
ftr-299	402	13	,	,	PUNCT
ftr-299	402	14	“	"	PUNCT
ftr-299	402	15	[	[	X
ftr-299	402	16	i]ndirect	i]ndirect	NOUN
ftr-299	402	17	costs	cost	NOUN
ftr-299	402	18	that	that	PRON
ftr-299	402	19	do	do	AUX
ftr-299	402	20	not	not	PART
ftr-299	402	21	directly	directly	ADV
ftr-299	402	22	benefit	benefit	VERB
ftr-299	402	23	or	or	CCONJ
ftr-299	402	24	are	be	AUX
ftr-299	402	25	not	not	PART
ftr-299	402	26	incurred	incur	VERB
ftr-299	402	27	by	by	ADP
ftr-299	402	28	reason	reason	NOUN
ftr-299	402	29	of	of	ADP
ftr-299	402	30	an	an	DET
ftr-299	402	31	improvement	improvement	NOUN
ftr-299	402	32	are	be	AUX
ftr-299	402	33	not	not	PART
ftr-299	402	34	required	require	VERB
ftr-299	402	35	to	to	PART
ftr-299	402	36	be	be	AUX
ftr-299	402	37	capitalized	capitalize	VERB
ftr-299	402	38	under	under	ADP
ftr-299	402	39	section	section	NOUN
ftr-299	402	40	263(a	263(a	NUM
ftr-299	402	41	)	)	PUNCT
ftr-299	402	42	,	,	PUNCT
ftr-299	402	43	regardless	regardless	ADV
ftr-299	402	44	of	of	ADP
ftr-299	402	45	whether	whether	SCONJ
ftr-299	402	46	they	they	PRON
ftr-299	402	47	are	be	AUX
ftr-299	402	48	made	make	VERB
ftr-299	402	49	at	at	ADP
ftr-299	402	50	the	the	DET
ftr-299	402	51	same	same	ADJ
ftr-299	402	52	time	time	NOUN
ftr-299	402	53	as	as	ADP
ftr-299	402	54	an	an	DET
ftr-299	402	55	improvement	improvement	NOUN
ftr-299	402	56	.	.	PUNCT
ftr-299	402	57	”	"	PUNCT
ftr-299	403	1	although	although	SCONJ
ftr-299	403	2	the	the	DET
ftr-299	403	3	temporary	temporary	ADJ
ftr-299	403	4	regulations	regulation	NOUN
ftr-299	403	5	specifically	specifically	ADV
ftr-299	403	6	provided	provide	VERB
ftr-299	403	7	that	that	SCONJ
ftr-299	403	8	if	if	SCONJ
ftr-299	403	9	otherwise	otherwise	ADV
ftr-299	403	10	deductible	deductible	ADJ
ftr-299	403	11	repairs	repair	NOUN
ftr-299	403	12	benefit	benefit	VERB
ftr-299	403	13	or	or	CCONJ
ftr-299	403	14	are	be	AUX
ftr-299	403	15	incurred	incur	VERB
ftr-299	403	16	by	by	ADP
ftr-299	403	17	reason	reason	NOUN
ftr-299	403	18	of	of	ADP
ftr-299	403	19	an	an	DET
ftr-299	403	20	improvement	improvement	NOUN
ftr-299	403	21	,	,	PUNCT
ftr-299	403	22	the	the	DET
ftr-299	403	23	cost	cost	NOUN
ftr-299	403	24	of	of	ADP
ftr-299	403	25	the	the	DET
ftr-299	403	26	repairs	repair	NOUN
ftr-299	403	27	had	have	VERB
ftr-299	403	28	to	to	PART
ftr-299	403	29	be	be	AUX
ftr-299	403	30	capitalized	capitalize	VERB
ftr-299	403	31	under	under	ADP
ftr-299	403	32	§	§	PROPN
ftr-299	403	33	263a	263a	PROPN
ftr-299	403	34	,	,	PUNCT
ftr-299	403	35	the	the	DET
ftr-299	403	36	final	final	ADJ
ftr-299	403	37	regulations	regulation	NOUN
ftr-299	403	38	omit	omit	VERB
ftr-299	403	39	this	this	DET
ftr-299	403	40	sentence	sentence	NOUN
ftr-299	403	41	.	.	PUNCT
ftr-299	404	1	however	however	ADV
ftr-299	404	2	,	,	PUNCT
ftr-299	404	3	some	some	DET
ftr-299	404	4	added	add	VERB
ftr-299	404	5	examples	example	NOUN
ftr-299	404	6	illustrate	illustrate	VERB
ftr-299	404	7	when	when	SCONJ
ftr-299	404	8	§	§	PROPN
ftr-299	404	9	263a	263a	PROPN
ftr-299	404	10	requires	require	VERB
ftr-299	404	11	capitalization	capitalization	NOUN
ftr-299	404	12	.	.	PUNCT
ftr-299	405	1			X
ftr-299	405	2	routine	routine	ADJ
ftr-299	405	3	maintenance	maintenance	NOUN
ftr-299	405	4	safe	safe	ADJ
ftr-299	405	5	harbor	harbor	NOUN
ftr-299	405	6	.	.	PUNCT
ftr-299	406	1	reg	reg	NOUN
ftr-299	406	2	.	.	PUNCT
ftr-299	407	1	§	§	PROPN
ftr-299	407	2	1.263(a)-3(i)(1	1.263(a)-3(i)(1	NUM
ftr-299	407	3	)	)	PUNCT
ftr-299	407	4	provides	provide	VERB
ftr-299	407	5	safe	safe	ADJ
ftr-299	407	6	harbor	harbor	NOUN
ftr-299	407	7	rules	rule	NOUN
ftr-299	407	8	for	for	ADP
ftr-299	407	9	routine	routine	ADJ
ftr-299	407	10	maintenance	maintenance	NOUN
ftr-299	407	11	of	of	ADP
ftr-299	407	12	a	a	DET
ftr-299	407	13	unit	unit	NOUN
ftr-299	407	14	of	of	ADP
ftr-299	407	15	property	property	NOUN
ftr-299	407	16	that	that	PRON
ftr-299	407	17	is	be	AUX
ftr-299	407	18	not	not	PART
ftr-299	407	19	treated	treat	VERB
ftr-299	407	20	as	as	ADP
ftr-299	407	21	improving	improve	VERB
ftr-299	407	22	the	the	DET
ftr-299	407	23	property	property	NOUN
ftr-299	407	24	.	.	PUNCT
ftr-299	408	1	for	for	ADP
ftr-299	408	2	property	property	NOUN
ftr-299	408	3	other	other	ADJ
ftr-299	408	4	than	than	ADP
ftr-299	408	5	a	a	DET
ftr-299	408	6	building	building	NOUN
ftr-299	408	7	or	or	CCONJ
ftr-299	408	8	a	a	DET
ftr-299	408	9	structural	structural	ADJ
ftr-299	408	10	component	component	NOUN
ftr-299	408	11	of	of	ADP
ftr-299	408	12	a	a	DET
ftr-299	408	13	building	building	NOUN
ftr-299	408	14	,	,	PUNCT
ftr-299	408	15	routine	routine	ADJ
ftr-299	408	16	maintenance	maintenance	NOUN
ftr-299	408	17	is	be	AUX
ftr-299	408	18	defined	define	VERB
ftr-299	408	19	as	as	ADP
ftr-299	408	20	“	"	PUNCT
ftr-299	408	21	the	the	DET
ftr-299	408	22	recurring	recur	VERB
ftr-299	408	23	activities	activity	NOUN
ftr-299	408	24	that	that	PRON
ftr-299	408	25	a	a	DET
ftr-299	408	26	taxpayer	taxpayer	NOUN
ftr-299	408	27	expects	expect	VERB
ftr-299	408	28	to	to	PART
ftr-299	408	29	perform	perform	VERB
ftr-299	408	30	as	as	ADP
ftr-299	408	31	a	a	DET
ftr-299	408	32	result	result	NOUN
ftr-299	408	33	of	of	ADP
ftr-299	408	34	the	the	DET
ftr-299	408	35	taxpayer	taxpayer	NOUN
ftr-299	408	36	’s	’s	PART
ftr-299	408	37	use	use	NOUN
ftr-299	408	38	of	of	ADP
ftr-299	408	39	the	the	DET
ftr-299	408	40	unit	unit	NOUN
ftr-299	408	41	of	of	ADP
ftr-299	408	42	property	property	NOUN
ftr-299	408	43	to	to	PART
ftr-299	408	44	keep	keep	VERB
ftr-299	408	45	the	the	DET
ftr-299	408	46	unit	unit	NOUN
ftr-299	408	47	of	of	ADP
ftr-299	408	48	property	property	NOUN
ftr-299	408	49	in	in	ADP
ftr-299	408	50	its	its	PRON
ftr-299	408	51	ordinarily	ordinarily	ADV
ftr-299	408	52	efficient	efficient	ADJ
ftr-299	408	53	operating	operating	NOUN
ftr-299	408	54	condition	condition	NOUN
ftr-299	408	55	.	.	PUNCT
ftr-299	408	56	”	"	PUNCT
ftr-299	409	1	reg	reg	NOUN
ftr-299	409	2	.	.	PUNCT
ftr-299	410	1	§	§	PROPN
ftr-299	410	2	1.263(a)-3(i)(1)(ii	1.263(a)-3(i)(1)(ii	NUM
ftr-299	410	3	)	)	PUNCT
ftr-299	410	4	.	.	PUNCT
ftr-299	411	1	examples	example	NOUN
ftr-299	411	2	include	include	VERB
ftr-299	411	3	inspection	inspection	NOUN
ftr-299	411	4	,	,	PUNCT
ftr-299	411	5	cleaning	cleaning	NOUN
ftr-299	411	6	,	,	PUNCT
ftr-299	411	7	and	and	CCONJ
ftr-299	411	8	testing	testing	NOUN
ftr-299	411	9	of	of	ADP
ftr-299	411	10	the	the	DET
ftr-299	411	11	unit	unit	NOUN
ftr-299	411	12	,	,	PUNCT
ftr-299	411	13	and	and	CCONJ
ftr-299	411	14	replacement	replacement	NOUN
ftr-299	411	15	of	of	ADP
ftr-299	411	16	parts	part	NOUN
ftr-299	411	17	of	of	ADP
ftr-299	411	18	the	the	DET
ftr-299	411	19	unit	unit	NOUN
ftr-299	411	20	.	.	PUNCT
ftr-299	412	1	the	the	DET
ftr-299	412	2	safe	safe	ADJ
ftr-299	412	3	harbor	harbor	NOUN
ftr-299	412	4	applies	apply	VERB
ftr-299	412	5	to	to	ADP
ftr-299	412	6	activities	activity	NOUN
ftr-299	412	7	that	that	SCONJ
ftr-299	412	8	the	the	DET
ftr-299	412	9	taxpayer	taxpayer	NOUN
ftr-299	412	10	reasonably	reasonably	ADV
ftr-299	412	11	expects	expect	VERB
ftr-299	412	12	to	to	PART
ftr-299	412	13	perform	perform	VERB
ftr-299	412	14	more	more	ADJ
ftr-299	412	15	than	than	ADP
ftr-299	412	16	once	once	ADV
ftr-299	412	17	during	during	ADP
ftr-299	412	18	the	the	DET
ftr-299	412	19	class	class	NOUN
ftr-299	412	20	life	life	NOUN
ftr-299	412	21	of	of	ADP
ftr-299	412	22	the	the	DET
ftr-299	412	23	property	property	NOUN
ftr-299	412	24	,	,	PUNCT
ftr-299	412	25	as	as	SCONJ
ftr-299	412	26	determined	determine	VERB
ftr-299	412	27	under	under	ADP
ftr-299	412	28	the	the	DET
ftr-299	412	29	macrs	macrs	NOUN
ftr-299	412	30	alternative	alternative	ADJ
ftr-299	412	31	depreciation	depreciation	NOUN
ftr-299	412	32	schedule	schedule	NOUN
ftr-299	412	33	of	of	ADP
ftr-299	412	34	§	§	PROPN
ftr-299	412	35	168(g	168(g	PROPN
ftr-299	412	36	)	)	PUNCT
ftr-299	412	37	.	.	PUNCT
ftr-299	413	1	routine	routine	ADJ
ftr-299	413	2	maintenance	maintenance	NOUN
ftr-299	413	3	includes	include	VERB
ftr-299	413	4	maintenance	maintenance	NOUN
ftr-299	413	5	with	with	ADP
ftr-299	413	6	respect	respect	NOUN
ftr-299	413	7	to	to	ADP
ftr-299	413	8	and	and	CCONJ
ftr-299	413	9	the	the	DET
ftr-299	413	10	use	use	NOUN
ftr-299	413	11	of	of	ADP
ftr-299	413	12	rotable	rotable	ADJ
ftr-299	413	13	spare	spare	ADJ
ftr-299	413	14	parts	part	NOUN
ftr-299	413	15	.	.	PUNCT
ftr-299	414	1	routine	routine	ADJ
ftr-299	414	2	maintenance	maintenance	NOUN
ftr-299	414	3	excludes	exclude	NOUN
ftr-299	414	4	activities	activity	NOUN
ftr-299	414	5	that	that	PRON
ftr-299	414	6	follow	follow	VERB
ftr-299	414	7	a	a	DET
ftr-299	414	8	basis	basis	NOUN
ftr-299	414	9	recovery	recovery	NOUN
ftr-299	414	10	event	event	NOUN
ftr-299	414	11	similar	similar	ADJ
ftr-299	414	12	to	to	ADP
ftr-299	414	13	the	the	DET
ftr-299	414	14	items	item	NOUN
ftr-299	414	15	that	that	PRON
ftr-299	414	16	are	be	AUX
ftr-299	414	17	described	describe	VERB
ftr-299	414	18	as	as	ADP
ftr-299	414	19	restorations	restoration	NOUN
ftr-299	414	20	.	.	PUNCT
ftr-299	415	1			NOUN
ftr-299	415	2	routine	routine	ADJ
ftr-299	415	3	maintenance	maintenance	NOUN
ftr-299	415	4	safe	safe	ADJ
ftr-299	415	5	harbor	harbor	NOUN
ftr-299	415	6	for	for	ADP
ftr-299	415	7	buildings	building	NOUN
ftr-299	415	8	.	.	PUNCT
ftr-299	416	1	the	the	DET
ftr-299	416	2	2011	2011	NUM
ftr-299	416	3	temporary	temporary	ADJ
ftr-299	416	4	regulations	regulation	NOUN
ftr-299	416	5	did	do	AUX
ftr-299	416	6	not	not	PART
ftr-299	416	7	provide	provide	VERB
ftr-299	416	8	a	a	DET
ftr-299	416	9	routine	routine	ADJ
ftr-299	416	10	252	252	NUM
ftr-299	416	11	florida	florida	PROPN
ftr-299	416	12	tax	tax	NOUN
ftr-299	416	13	review	review	NOUN
ftr-299	417	1	[	[	X
ftr-299	417	2	vol	vol	NOUN
ftr-299	417	3	.	.	PUNCT
ftr-299	418	1	15:5	15:5	NUM
ftr-299	418	2	maintenance	maintenance	NOUN
ftr-299	418	3	safe	safe	ADJ
ftr-299	418	4	harbor	harbor	NOUN
ftr-299	418	5	for	for	ADP
ftr-299	418	6	buildings	building	NOUN
ftr-299	418	7	,	,	PUNCT
ftr-299	418	8	but	but	CCONJ
ftr-299	418	9	the	the	DET
ftr-299	418	10	2013	2013	NUM
ftr-299	418	11	final	final	ADJ
ftr-299	418	12	regulations	regulation	NOUN
ftr-299	418	13	provide	provide	VERB
ftr-299	418	14	two	two	NUM
ftr-299	418	15	safe	safe	ADJ
ftr-299	418	16	harbors	harbor	NOUN
ftr-299	418	17	for	for	ADP
ftr-299	418	18	buildings	building	NOUN
ftr-299	418	19	.	.	PUNCT
ftr-299	419	1	for	for	ADP
ftr-299	419	2	buildings	building	NOUN
ftr-299	419	3	and	and	CCONJ
ftr-299	419	4	structural	structural	ADJ
ftr-299	419	5	components	component	NOUN
ftr-299	419	6	of	of	ADP
ftr-299	419	7	building	building	NOUN
ftr-299	419	8	,	,	PUNCT
ftr-299	419	9	routine	routine	ADJ
ftr-299	419	10	maintenance	maintenance	NOUN
ftr-299	419	11	is	be	AUX
ftr-299	419	12	defined	define	VERB
ftr-299	419	13	as	as	ADP
ftr-299	419	14	“	"	PUNCT
ftr-299	419	15	the	the	DET
ftr-299	419	16	recurring	recur	VERB
ftr-299	419	17	activities	activity	NOUN
ftr-299	419	18	that	that	PRON
ftr-299	419	19	a	a	DET
ftr-299	419	20	taxpayer	taxpayer	NOUN
ftr-299	419	21	expects	expect	VERB
ftr-299	419	22	to	to	PART
ftr-299	419	23	perform	perform	VERB
ftr-299	419	24	as	as	ADP
ftr-299	419	25	a	a	DET
ftr-299	419	26	result	result	NOUN
ftr-299	419	27	of	of	ADP
ftr-299	419	28	the	the	DET
ftr-299	419	29	taxpayer	taxpayer	NOUN
ftr-299	419	30	’s	’s	PART
ftr-299	419	31	use	use	NOUN
ftr-299	419	32	of	of	ADP
ftr-299	419	33	any	any	PRON
ftr-299	419	34	of	of	ADP
ftr-299	419	35	the	the	DET
ftr-299	419	36	properties	property	NOUN
ftr-299	419	37	...	...	PUNCT
ftr-299	419	38	to	to	PART
ftr-299	419	39	keep	keep	VERB
ftr-299	419	40	the	the	DET
ftr-299	419	41	building	building	NOUN
ftr-299	419	42	structure	structure	NOUN
ftr-299	419	43	or	or	CCONJ
ftr-299	419	44	each	each	DET
ftr-299	419	45	building	building	NOUN
ftr-299	419	46	system	system	NOUN
ftr-299	419	47	in	in	ADP
ftr-299	419	48	its	its	PRON
ftr-299	419	49	ordinarily	ordinarily	ADV
ftr-299	419	50	efficient	efficient	ADJ
ftr-299	419	51	operating	operating	NOUN
ftr-299	419	52	condition	condition	NOUN
ftr-299	419	53	.	.	PUNCT
ftr-299	419	54	”	"	PUNCT
ftr-299	420	1	reg	reg	NOUN
ftr-299	420	2	.	.	PUNCT
ftr-299	421	1	§	§	PROPN
ftr-299	421	2	1.263(a)-3(i)(1)(ii	1.263(a)-3(i)(1)(ii	NUM
ftr-299	421	3	)	)	PUNCT
ftr-299	421	4	.	.	PUNCT
ftr-299	422	1	examples	example	NOUN
ftr-299	422	2	include	include	VERB
ftr-299	422	3	the	the	DET
ftr-299	422	4	inspection	inspection	NOUN
ftr-299	422	5	,	,	PUNCT
ftr-299	422	6	cleaning	cleaning	NOUN
ftr-299	422	7	,	,	PUNCT
ftr-299	422	8	and	and	CCONJ
ftr-299	422	9	testing	testing	NOUN
ftr-299	422	10	of	of	ADP
ftr-299	422	11	the	the	DET
ftr-299	422	12	building	building	NOUN
ftr-299	422	13	structure	structure	NOUN
ftr-299	422	14	or	or	CCONJ
ftr-299	422	15	each	each	DET
ftr-299	422	16	building	building	NOUN
ftr-299	422	17	system	system	NOUN
ftr-299	422	18	,	,	PUNCT
ftr-299	422	19	and	and	CCONJ
ftr-299	422	20	the	the	DET
ftr-299	422	21	replacement	replacement	NOUN
ftr-299	422	22	of	of	ADP
ftr-299	422	23	damaged	damage	VERB
ftr-299	422	24	or	or	CCONJ
ftr-299	422	25	worn	worn	ADJ
ftr-299	422	26	parts	part	NOUN
ftr-299	422	27	with	with	ADP
ftr-299	422	28	comparable	comparable	ADJ
ftr-299	422	29	and	and	CCONJ
ftr-299	422	30	commercially	commercially	ADV
ftr-299	422	31	available	available	ADJ
ftr-299	422	32	replacement	replacement	NOUN
ftr-299	422	33	parts	part	NOUN
ftr-299	422	34	.	.	PUNCT
ftr-299	423	1	however	however	ADV
ftr-299	423	2	,	,	PUNCT
ftr-299	423	3	the	the	DET
ftr-299	423	4	activities	activity	NOUN
ftr-299	423	5	are	be	AUX
ftr-299	423	6	routine	routine	ADJ
ftr-299	423	7	only	only	ADV
ftr-299	423	8	if	if	SCONJ
ftr-299	423	9	the	the	DET
ftr-299	423	10	taxpayer	taxpayer	NOUN
ftr-299	423	11	reasonably	reasonably	ADV
ftr-299	423	12	expects	expect	VERB
ftr-299	423	13	to	to	PART
ftr-299	423	14	perform	perform	VERB
ftr-299	423	15	the	the	DET
ftr-299	423	16	activities	activity	NOUN
ftr-299	423	17	more	more	ADJ
ftr-299	423	18	than	than	ADP
ftr-299	423	19	once	once	ADV
ftr-299	423	20	during	during	ADP
ftr-299	423	21	the	the	DET
ftr-299	423	22	10	10	NUM
ftr-299	423	23	-	-	PUNCT
ftr-299	423	24	year	year	NOUN
ftr-299	423	25	period	period	NOUN
ftr-299	423	26	beginning	begin	VERB
ftr-299	423	27	at	at	ADP
ftr-299	423	28	the	the	DET
ftr-299	423	29	time	time	NOUN
ftr-299	423	30	the	the	DET
ftr-299	423	31	building	building	NOUN
ftr-299	423	32	structure	structure	NOUN
ftr-299	423	33	or	or	CCONJ
ftr-299	423	34	the	the	DET
ftr-299	423	35	building	building	NOUN
ftr-299	423	36	system	system	NOUN
ftr-299	423	37	upon	upon	SCONJ
ftr-299	423	38	which	which	PRON
ftr-299	423	39	the	the	DET
ftr-299	423	40	routine	routine	ADJ
ftr-299	423	41	maintenance	maintenance	NOUN
ftr-299	423	42	is	be	AUX
ftr-299	423	43	performed	perform	VERB
ftr-299	423	44	is	be	AUX
ftr-299	423	45	placed	place	VERB
ftr-299	423	46	in	in	ADP
ftr-299	423	47	service	service	NOUN
ftr-299	423	48	.	.	PUNCT
ftr-299	424	1	reg	reg	NOUN
ftr-299	424	2	.	.	PUNCT
ftr-299	425	1	§	§	PROPN
ftr-299	425	2	1.263(a)-3(i)(1)(ii	1.263(a)-3(i)(1)(ii	NUM
ftr-299	425	3	)	)	PUNCT
ftr-299	425	4	.	.	PUNCT
ftr-299	426	1			NOUN
ftr-299	426	2	routine	routine	ADJ
ftr-299	426	3	maintenance	maintenance	NOUN
ftr-299	426	4	safe	safe	ADJ
ftr-299	426	5	harbor	harbor	NOUN
ftr-299	426	6	for	for	ADP
ftr-299	426	7	buildings	building	NOUN
ftr-299	426	8	of	of	ADP
ftr-299	426	9	“	"	PUNCT
ftr-299	426	10	qualifying	qualify	VERB
ftr-299	426	11	small	small	ADJ
ftr-299	426	12	taxpayers	taxpayer	NOUN
ftr-299	426	13	.	.	PUNCT
ftr-299	426	14	”	"	PUNCT
ftr-299	427	1	the	the	DET
ftr-299	427	2	2013	2013	NUM
ftr-299	427	3	final	final	ADJ
ftr-299	427	4	regulations	regulation	NOUN
ftr-299	427	5	also	also	ADV
ftr-299	427	6	provide	provide	VERB
ftr-299	427	7	an	an	DET
ftr-299	427	8	additional	additional	ADJ
ftr-299	427	9	safe	safe	ADJ
ftr-299	427	10	harbor	harbor	NOUN
ftr-299	427	11	election	election	NOUN
ftr-299	427	12	for	for	ADP
ftr-299	427	13	building	build	VERB
ftr-299	427	14	property	property	NOUN
ftr-299	427	15	held	hold	VERB
ftr-299	427	16	by	by	ADP
ftr-299	427	17	taxpayers	taxpayer	NOUN
ftr-299	427	18	with	with	ADP
ftr-299	427	19	gross	gross	ADJ
ftr-299	427	20	receipts	receipt	NOUN
ftr-299	427	21	of	of	ADP
ftr-299	427	22	$	$	SYM
ftr-299	427	23	10,000,000	10,000,000	NUM
ftr-299	427	24	or	or	CCONJ
ftr-299	427	25	less	less	ADJ
ftr-299	427	26	(	(	PUNCT
ftr-299	427	27	“	"	PUNCT
ftr-299	427	28	a	a	DET
ftr-299	427	29	qualifying	qualify	VERB
ftr-299	427	30	small	small	ADJ
ftr-299	427	31	taxpayer	taxpayer	NOUN
ftr-299	427	32	”	"	PUNCT
ftr-299	427	33	)	)	PUNCT
ftr-299	427	34	.	.	PUNCT
ftr-299	428	1	reg	reg	NOUN
ftr-299	428	2	.	.	PUNCT
ftr-299	429	1	§	§	PROPN
ftr-299	429	2	1.263(a)-3(h	1.263(a)-3(h	NUM
ftr-299	429	3	)	)	PUNCT
ftr-299	429	4	.	.	PUNCT
ftr-299	430	1	a	a	DET
ftr-299	430	2	qualifying	qualify	VERB
ftr-299	430	3	small	small	ADJ
ftr-299	430	4	taxpayer	taxpayer	NOUN
ftr-299	430	5	may	may	AUX
ftr-299	430	6	elect	elect	VERB
ftr-299	430	7	to	to	PART
ftr-299	430	8	not	not	PART
ftr-299	430	9	apply	apply	VERB
ftr-299	430	10	the	the	DET
ftr-299	430	11	improvement	improvement	NOUN
ftr-299	430	12	rules	rule	NOUN
ftr-299	430	13	to	to	ADP
ftr-299	430	14	an	an	DET
ftr-299	430	15	eligible	eligible	ADJ
ftr-299	430	16	building	building	NOUN
ftr-299	430	17	if	if	SCONJ
ftr-299	430	18	the	the	DET
ftr-299	430	19	total	total	ADJ
ftr-299	430	20	amount	amount	NOUN
ftr-299	430	21	paid	pay	VERB
ftr-299	430	22	during	during	ADP
ftr-299	430	23	the	the	DET
ftr-299	430	24	taxable	taxable	ADJ
ftr-299	430	25	year	year	NOUN
ftr-299	430	26	for	for	ADP
ftr-299	430	27	repairs	repair	NOUN
ftr-299	430	28	,	,	PUNCT
ftr-299	430	29	maintenance	maintenance	NOUN
ftr-299	430	30	,	,	PUNCT
ftr-299	430	31	improvements	improvement	NOUN
ftr-299	430	32	,	,	PUNCT
ftr-299	430	33	and	and	CCONJ
ftr-299	430	34	similar	similar	ADJ
ftr-299	430	35	activities	activity	NOUN
ftr-299	430	36	with	with	ADP
ftr-299	430	37	respect	respect	NOUN
ftr-299	430	38	to	to	ADP
ftr-299	430	39	the	the	DET
ftr-299	430	40	building	building	NOUN
ftr-299	430	41	does	do	AUX
ftr-299	430	42	not	not	PART
ftr-299	430	43	exceed	exceed	VERB
ftr-299	430	44	the	the	DET
ftr-299	430	45	lesser	less	ADJ
ftr-299	430	46	of	of	ADP
ftr-299	430	47	$	$	SYM
ftr-299	430	48	10,000	10,000	NUM
ftr-299	430	49	or	or	CCONJ
ftr-299	430	50	two	two	NUM
ftr-299	430	51	percent	percent	NOUN
ftr-299	430	52	of	of	ADP
ftr-299	430	53	the	the	DET
ftr-299	430	54	unadjusted	unadjusted	ADJ
ftr-299	430	55	basis	basis	NOUN
ftr-299	430	56	of	of	ADP
ftr-299	430	57	the	the	DET
ftr-299	430	58	building	building	NOUN
ftr-299	430	59	.	.	PUNCT
ftr-299	431	1	eligible	eligible	ADJ
ftr-299	431	2	building	building	NOUN
ftr-299	431	3	property	property	NOUN
ftr-299	431	4	includes	include	VERB
ftr-299	431	5	a	a	DET
ftr-299	431	6	building	building	NOUN
ftr-299	431	7	that	that	PRON
ftr-299	431	8	is	be	AUX
ftr-299	431	9	owned	own	VERB
ftr-299	431	10	or	or	CCONJ
ftr-299	431	11	leased	lease	VERB
ftr-299	431	12	by	by	ADP
ftr-299	431	13	the	the	DET
ftr-299	431	14	qualifying	qualifying	NOUN
ftr-299	431	15	taxpayer	taxpayer	NOUN
ftr-299	431	16	,	,	PUNCT
ftr-299	431	17	provided	provide	VERB
ftr-299	431	18	the	the	DET
ftr-299	431	19	unadjusted	unadjusted	ADJ
ftr-299	431	20	basis	basis	NOUN
ftr-299	431	21	of	of	ADP
ftr-299	431	22	the	the	DET
ftr-299	431	23	property	property	NOUN
ftr-299	431	24	is	be	AUX
ftr-299	431	25	$	$	SYM
ftr-299	431	26	1,000,000	1,000,000	NUM
ftr-299	431	27	or	or	CCONJ
ftr-299	431	28	less	less	ADJ
ftr-299	431	29	.	.	PUNCT
ftr-299	432	1			PRON
ftr-299	432	2	repairs	repair	NOUN
ftr-299	432	3	.	.	PUNCT
ftr-299	433	1	reg	reg	NOUN
ftr-299	433	2	.	.	PUNCT
ftr-299	434	1	§	§	PROPN
ftr-299	434	2	1.162	1.162	NUM
ftr-299	434	3	-	-	SYM
ftr-299	434	4	4	4	NUM
ftr-299	434	5	allows	allow	VERB
ftr-299	434	6	as	as	ADP
ftr-299	434	7	a	a	DET
ftr-299	434	8	deductible	deductible	ADJ
ftr-299	434	9	repair	repair	NOUN
ftr-299	434	10	expense	expense	NOUN
ftr-299	434	11	any	any	DET
ftr-299	434	12	costs	cost	NOUN
ftr-299	434	13	that	that	PRON
ftr-299	434	14	are	be	AUX
ftr-299	434	15	not	not	PART
ftr-299	434	16	required	require	VERB
ftr-299	434	17	to	to	PART
ftr-299	434	18	be	be	AUX
ftr-299	434	19	capitalized	capitalize	VERB
ftr-299	434	20	under	under	ADP
ftr-299	434	21	reg	reg	NOUN
ftr-299	434	22	.	.	PUNCT
ftr-299	435	1	§	§	PROPN
ftr-299	435	2	1.263(a)-3	1.263(a)-3	NUM
ftr-299	435	3	.	.	PUNCT
ftr-299	436	1	the	the	DET
ftr-299	436	2	final	final	ADJ
ftr-299	436	3	regulations	regulation	NOUN
ftr-299	436	4	do	do	AUX
ftr-299	436	5	not	not	PART
ftr-299	436	6	provide	provide	VERB
ftr-299	436	7	for	for	ADP
ftr-299	436	8	a	a	DET
ftr-299	436	9	repair	repair	NOUN
ftr-299	436	10	allowance	allowance	NOUN
ftr-299	436	11	.	.	PUNCT
ftr-299	437	1	temp	temp	NOUN
ftr-299	437	2	.	.	PUNCT
ftr-299	438	1	reg	reg	PROPN
ftr-299	438	2	.	.	PUNCT
ftr-299	439	1	§	§	PROPN
ftr-299	439	2	1.263(a)-3t(l	1.263(a)-3t(l	PROPN
ftr-299	439	3	)	)	PUNCT
ftr-299	439	4	provided	provide	VERB
ftr-299	439	5	that	that	SCONJ
ftr-299	439	6	taxpayers	taxpayer	NOUN
ftr-299	439	7	would	would	AUX
ftr-299	439	8	be	be	AUX
ftr-299	439	9	permitted	permit	VERB
ftr-299	439	10	to	to	PART
ftr-299	439	11	use	use	VERB
ftr-299	439	12	a	a	DET
ftr-299	439	13	repair	repair	NOUN
ftr-299	439	14	allowance	allowance	NOUN
ftr-299	439	15	method	method	NOUN
ftr-299	439	16	authorized	authorize	VERB
ftr-299	439	17	by	by	ADP
ftr-299	439	18	published	publish	VERB
ftr-299	439	19	guidance	guidance	NOUN
ftr-299	439	20	in	in	ADP
ftr-299	439	21	the	the	DET
ftr-299	439	22	federal	federal	ADJ
ftr-299	439	23	register	register	NOUN
ftr-299	439	24	or	or	CCONJ
ftr-299	439	25	the	the	DET
ftr-299	439	26	internal	internal	ADJ
ftr-299	439	27	revenue	revenue	NOUN
ftr-299	439	28	bulletin	bulletin	NOUN
ftr-299	439	29	.	.	PUNCT
ftr-299	440	1	this	this	DET
ftr-299	440	2	provision	provision	NOUN
ftr-299	440	3	was	be	AUX
ftr-299	440	4	deleted	delete	VERB
ftr-299	440	5	in	in	ADP
ftr-299	440	6	finalizing	finalize	VERB
ftr-299	440	7	the	the	DET
ftr-299	440	8	regulations	regulation	NOUN
ftr-299	440	9	.	.	PUNCT
ftr-299	441	1			PRON
ftr-299	441	2	examples	example	NOUN
ftr-299	441	3	.	.	PUNCT
ftr-299	442	1	the	the	DET
ftr-299	442	2	regulations	regulation	NOUN
ftr-299	442	3	are	be	AUX
ftr-299	442	4	full	full	ADJ
ftr-299	442	5	of	of	ADP
ftr-299	442	6	examples	example	NOUN
ftr-299	442	7	that	that	PRON
ftr-299	442	8	seem	seem	VERB
ftr-299	442	9	to	to	PART
ftr-299	442	10	cover	cover	VERB
ftr-299	442	11	most	most	ADJ
ftr-299	442	12	of	of	ADP
ftr-299	442	13	the	the	DET
ftr-299	442	14	litigated	litigate	VERB
ftr-299	442	15	cases	case	NOUN
ftr-299	442	16	and	and	CCONJ
ftr-299	442	17	rulings	ruling	NOUN
ftr-299	442	18	addressing	address	VERB
ftr-299	442	19	capitalization	capitalization	NOUN
ftr-299	442	20	versus	versus	ADP
ftr-299	442	21	repair	repair	NOUN
ftr-299	442	22	.	.	PUNCT
ftr-299	443	1	the	the	DET
ftr-299	443	2	examples	example	NOUN
ftr-299	443	3	are	be	AUX
ftr-299	443	4	necessary	necessary	ADJ
ftr-299	443	5	to	to	PART
ftr-299	443	6	understand	understand	VERB
ftr-299	443	7	the	the	DET
ftr-299	443	8	substantive	substantive	ADJ
ftr-299	443	9	provisions	provision	NOUN
ftr-299	443	10	,	,	PUNCT
ftr-299	443	11	which	which	PRON
ftr-299	443	12	,	,	PUNCT
ftr-299	443	13	although	although	SCONJ
ftr-299	443	14	intended	intend	VERB
ftr-299	443	15	to	to	PART
ftr-299	443	16	provide	provide	VERB
ftr-299	443	17	clarity	clarity	NOUN
ftr-299	443	18	,	,	PUNCT
ftr-299	443	19	are	be	AUX
ftr-299	443	20	not	not	PART
ftr-299	443	21	so	so	ADV
ftr-299	443	22	clearly	clearly	ADV
ftr-299	443	23	applied	apply	VERB
ftr-299	443	24	.	.	PUNCT
ftr-299	444	1			X
ftr-299	444	2	effective	effective	ADJ
ftr-299	444	3	dates	date	NOUN
ftr-299	444	4	.	.	PUNCT
ftr-299	445	1	in	in	ADP
ftr-299	445	2	general	general	ADJ
ftr-299	445	3	,	,	PUNCT
ftr-299	445	4	the	the	DET
ftr-299	445	5	final	final	ADJ
ftr-299	445	6	regulations	regulation	NOUN
ftr-299	445	7	apply	apply	VERB
ftr-299	445	8	to	to	ADP
ftr-299	445	9	taxable	taxable	ADJ
ftr-299	445	10	years	year	NOUN
ftr-299	445	11	beginning	begin	VERB
ftr-299	445	12	on	on	ADP
ftr-299	445	13	or	or	CCONJ
ftr-299	445	14	after	after	ADP
ftr-299	445	15	1/1/14	1/1/14	NUM
ftr-299	445	16	.	.	PUNCT
ftr-299	446	1	however	however	ADV
ftr-299	446	2	,	,	PUNCT
ftr-299	446	3	certain	certain	ADJ
ftr-299	446	4	rules	rule	NOUN
ftr-299	446	5	apply	apply	VERB
ftr-299	446	6	only	only	ADV
ftr-299	446	7	to	to	ADP
ftr-299	446	8	amounts	amount	NOUN
ftr-299	446	9	paid	pay	VERB
ftr-299	446	10	or	or	CCONJ
ftr-299	446	11	incurred	incur	VERB
ftr-299	446	12	in	in	ADP
ftr-299	446	13	taxable	taxable	ADJ
ftr-299	446	14	years	year	NOUN
ftr-299	446	15	beginning	begin	VERB
ftr-299	446	16	on	on	ADP
ftr-299	446	17	or	or	CCONJ
ftr-299	446	18	after	after	ADP
ftr-299	446	19	1/1/14	1/1/14	NUM
ftr-299	446	20	.	.	PUNCT
ftr-299	447	1	the	the	DET
ftr-299	447	2	various	various	ADJ
ftr-299	447	3	effective	effective	ADJ
ftr-299	447	4	dates	date	NOUN
ftr-299	447	5	are	be	AUX
ftr-299	447	6	in	in	ADP
ftr-299	447	7	regs	reg	NOUN
ftr-299	447	8	.	.	PUNCT
ftr-299	448	1	§	§	PROPN
ftr-299	448	2	§	§	PROPN
ftr-299	448	3	1.162	1.162	NUM
ftr-299	448	4	-	-	SYM
ftr-299	448	5	3(j	3(j	NUM
ftr-299	448	6	)	)	PUNCT
ftr-299	448	7	,	,	PUNCT
ftr-299	448	8	1.162	1.162	NUM
ftr-299	448	9	-	-	SYM
ftr-299	448	10	4(c	4(c	NUM
ftr-299	448	11	)	)	PUNCT
ftr-299	448	12	,	,	PUNCT
ftr-299	448	13	1.162	1.162	NUM
ftr-299	448	14	-	-	SYM
ftr-299	448	15	11(b)(2	11(b)(2	NUM
ftr-299	448	16	)	)	PUNCT
ftr-299	448	17	,	,	PUNCT
ftr-299	448	18	1.165	1.165	NUM
ftr-299	448	19	-	-	SYM
ftr-299	448	20	2(d	2(d	NUM
ftr-299	448	21	)	)	PUNCT
ftr-299	448	22	,	,	PUNCT
ftr-299	448	23	1.167(a)-4(b	1.167(a)-4(b	NUM
ftr-299	448	24	)	)	PUNCT
ftr-299	448	25	,	,	PUNCT
ftr-299	448	26	2014	2014	NUM
ftr-299	448	27	]	]	PUNCT
ftr-299	448	28	recent	recent	ADJ
ftr-299	448	29	developments	development	NOUN
ftr-299	448	30	in	in	ADP
ftr-299	448	31	federal	federal	ADJ
ftr-299	448	32	income	income	NOUN
ftr-299	448	33	taxation	taxation	NOUN
ftr-299	448	34	253	253	NUM
ftr-299	448	35	1.167(a)-7(f	1.167(a)-7(f	NUM
ftr-299	448	36	)	)	PUNCT
ftr-299	448	37	,	,	PUNCT
ftr-299	448	38	1.167(a)-8(h	1.167(a)-8(h	NUM
ftr-299	448	39	)	)	PUNCT
ftr-299	448	40	,	,	PUNCT
ftr-299	448	41	1.168(i)-7(e	1.168(i)-7(e	PROPN
ftr-299	448	42	)	)	PUNCT
ftr-299	448	43	,	,	PUNCT
ftr-299	448	44	1.263(a)-1(h	1.263(a)-1(h	NUM
ftr-299	448	45	)	)	PUNCT
ftr-299	448	46	,	,	PUNCT
ftr-299	448	47	1.263(a)-2(j	1.263(a)-2(j	NUM
ftr-299	448	48	)	)	PUNCT
ftr-299	448	49	,	,	PUNCT
ftr-299	448	50	1.263(a)-3(r	1.263(a)-3(r	NUM
ftr-299	448	51	)	)	PUNCT
ftr-299	448	52	,	,	PUNCT
ftr-299	448	53	1.263(a)-6(c	1.263(a)-6(c	NUM
ftr-299	448	54	)	)	PUNCT
ftr-299	448	55	,	,	PUNCT
ftr-299	448	56	1.263a-1(l	1.263a-1(l	NUM
ftr-299	448	57	)	)	PUNCT
ftr-299	448	58	,	,	PUNCT
ftr-299	448	59	and	and	CCONJ
ftr-299	448	60	1.1016	1.1016	NUM
ftr-299	448	61	-	-	SYM
ftr-299	448	62	3(j	3(j	NUM
ftr-299	448	63	)	)	PUNCT
ftr-299	448	64	.	.	PUNCT
ftr-299	449	1	2	2	X
ftr-299	449	2	.	.	X
ftr-299	449	3	electricity	electricity	NOUN
ftr-299	449	4	and	and	CCONJ
ftr-299	449	5	hot	hot	ADJ
ftr-299	449	6	air	air	NOUN
ftr-299	449	7	—	—	PUNCT
ftr-299	449	8	the	the	DET
ftr-299	449	9	irs	irs	PROPN
ftr-299	449	10	defines	define	VERB
ftr-299	449	11	unit	unit	NOUN
ftr-299	449	12	of	of	ADP
ftr-299	449	13	property	property	NOUN
ftr-299	449	14	for	for	ADP
ftr-299	449	15	generators	generator	NOUN
ftr-299	449	16	of	of	ADP
ftr-299	449	17	steam	steam	NOUN
ftr-299	449	18	and	and	CCONJ
ftr-299	449	19	electricity	electricity	NOUN
ftr-299	449	20	.	.	PUNCT
ftr-299	450	1	rev	rev	PROPN
ftr-299	450	2	.	.	PROPN
ftr-299	450	3	proc	proc	PROPN
ftr-299	450	4	.	.	PUNCT
ftr-299	451	1	2013	2013	NUM
ftr-299	451	2	-	-	SYM
ftr-299	451	3	24	24	NUM
ftr-299	451	4	,	,	PUNCT
ftr-299	451	5	2013	2013	NUM
ftr-299	451	6	-	-	SYM
ftr-299	451	7	21	21	NUM
ftr-299	451	8	i.r.b	i.r.b	NOUN
ftr-299	451	9	.	.	PUNCT
ftr-299	452	1	1142	1142	NUM
ftr-299	452	2	(	(	PUNCT
ftr-299	452	3	4/30/13	4/30/13	NOUN
ftr-299	452	4	)	)	PUNCT
ftr-299	452	5	.	.	PUNCT
ftr-299	453	1	under	under	ADP
ftr-299	453	2	temp	temp	NOUN
ftr-299	453	3	.	.	PUNCT
ftr-299	454	1	reg	reg	NOUN
ftr-299	454	2	.	.	PUNCT
ftr-299	455	1	§	§	PROPN
ftr-299	455	2	1.263(a)-3	1.263(a)-3	PROPN
ftr-299	455	3	t	t	PROPN
ftr-299	455	4	,	,	PUNCT
ftr-299	455	5	which	which	PRON
ftr-299	455	6	requires	require	VERB
ftr-299	455	7	capitalization	capitalization	NOUN
ftr-299	455	8	of	of	ADP
ftr-299	455	9	expenditures	expenditure	NOUN
ftr-299	455	10	to	to	PART
ftr-299	455	11	improve	improve	VERB
ftr-299	455	12	,	,	PUNCT
ftr-299	455	13	better	well	ADV
ftr-299	455	14	,	,	PUNCT
ftr-299	455	15	or	or	CCONJ
ftr-299	455	16	restore	restore	VERB
ftr-299	455	17	a	a	DET
ftr-299	455	18	unit	unit	NOUN
ftr-299	455	19	of	of	ADP
ftr-299	455	20	property	property	NOUN
ftr-299	455	21	,	,	PUNCT
ftr-299	455	22	interdependent	interdependent	ADJ
ftr-299	455	23	major	major	ADJ
ftr-299	455	24	components	component	NOUN
ftr-299	455	25	are	be	AUX
ftr-299	455	26	treated	treat	VERB
ftr-299	455	27	as	as	ADP
ftr-299	455	28	a	a	DET
ftr-299	455	29	part	part	NOUN
ftr-299	455	30	of	of	ADP
ftr-299	455	31	a	a	DET
ftr-299	455	32	unit	unit	NOUN
ftr-299	455	33	of	of	ADP
ftr-299	455	34	property	property	NOUN
ftr-299	455	35	.	.	PUNCT
ftr-299	456	1	temp	temp	NOUN
ftr-299	456	2	.	.	PUNCT
ftr-299	457	1	reg	reg	PROPN
ftr-299	457	2	.	.	PUNCT
ftr-299	458	1	§	§	PROPN
ftr-299	458	2	1.162	1.162	NUM
ftr-299	458	3	-	-	SYM
ftr-299	458	4	4	4	NUM
ftr-299	458	5	t	t	NOUN
ftr-299	458	6	allows	allow	VERB
ftr-299	458	7	as	as	ADP
ftr-299	458	8	a	a	DET
ftr-299	458	9	deductible	deductible	ADJ
ftr-299	458	10	repair	repair	NOUN
ftr-299	458	11	expense	expense	NOUN
ftr-299	458	12	any	any	DET
ftr-299	458	13	costs	cost	NOUN
ftr-299	458	14	that	that	PRON
ftr-299	458	15	are	be	AUX
ftr-299	458	16	not	not	PART
ftr-299	458	17	required	require	VERB
ftr-299	458	18	to	to	PART
ftr-299	458	19	be	be	AUX
ftr-299	458	20	capitalized	capitalize	VERB
ftr-299	458	21	under	under	ADP
ftr-299	458	22	temp	temp	NOUN
ftr-299	458	23	.	.	PUNCT
ftr-299	459	1	reg	reg	NOUN
ftr-299	459	2	.	.	PUNCT
ftr-299	460	1	§	§	PROPN
ftr-299	460	2	1.263(a)-3	1.263(a)-3	NUM
ftr-299	460	3	t.	t.	NOUN
ftr-299	460	4	in	in	ADP
ftr-299	460	5	the	the	DET
ftr-299	460	6	case	case	NOUN
ftr-299	460	7	of	of	ADP
ftr-299	460	8	power	power	NOUN
ftr-299	460	9	plants	plant	NOUN
ftr-299	460	10	generating	generate	VERB
ftr-299	460	11	steam	steam	NOUN
ftr-299	460	12	or	or	CCONJ
ftr-299	460	13	electricity	electricity	NOUN
ftr-299	460	14	,	,	PUNCT
ftr-299	460	15	the	the	DET
ftr-299	460	16	revenue	revenue	NOUN
ftr-299	460	17	procedure	procedure	NOUN
ftr-299	460	18	provides	provide	VERB
ftr-299	460	19	a	a	DET
ftr-299	460	20	list	list	NOUN
ftr-299	460	21	of	of	ADP
ftr-299	460	22	properties	property	NOUN
ftr-299	460	23	that	that	PRON
ftr-299	460	24	will	will	AUX
ftr-299	460	25	be	be	AUX
ftr-299	460	26	treated	treat	VERB
ftr-299	460	27	,	,	PUNCT
ftr-299	460	28	at	at	ADP
ftr-299	460	29	the	the	DET
ftr-299	460	30	taxpayer	taxpayer	NOUN
ftr-299	460	31	’s	’s	PART
ftr-299	460	32	election	election	NOUN
ftr-299	460	33	,	,	PUNCT
ftr-299	460	34	as	as	ADP
ftr-299	460	35	separate	separate	ADJ
ftr-299	460	36	units	unit	NOUN
ftr-299	460	37	of	of	ADP
ftr-299	460	38	property	property	NOUN
ftr-299	460	39	within	within	ADP
ftr-299	460	40	a	a	DET
ftr-299	460	41	power	power	NOUN
ftr-299	460	42	station	station	NOUN
ftr-299	460	43	and	and	CCONJ
ftr-299	460	44	identifies	identify	VERB
ftr-299	460	45	major	major	ADJ
ftr-299	460	46	components	component	NOUN
ftr-299	460	47	of	of	ADP
ftr-299	460	48	the	the	DET
ftr-299	460	49	units	unit	NOUN
ftr-299	460	50	of	of	ADP
ftr-299	460	51	property	property	NOUN
ftr-299	460	52	.	.	PUNCT
ftr-299	461	1	the	the	DET
ftr-299	461	2	revenue	revenue	NOUN
ftr-299	461	3	procedure	procedure	NOUN
ftr-299	461	4	adds	add	VERB
ftr-299	461	5	that	that	SCONJ
ftr-299	461	6	a	a	DET
ftr-299	461	7	taxpayer	taxpayer	NOUN
ftr-299	461	8	’s	’s	PART
ftr-299	461	9	method	method	NOUN
ftr-299	461	10	for	for	ADP
ftr-299	461	11	determining	determine	VERB
ftr-299	461	12	whether	whether	SCONJ
ftr-299	461	13	an	an	DET
ftr-299	461	14	expenditure	expenditure	NOUN
ftr-299	461	15	must	must	AUX
ftr-299	461	16	be	be	AUX
ftr-299	461	17	capitalized	capitalize	VERB
ftr-299	461	18	or	or	CCONJ
ftr-299	461	19	is	be	AUX
ftr-299	461	20	deductible	deductible	ADJ
ftr-299	461	21	,	,	PUNCT
ftr-299	461	22	including	include	VERB
ftr-299	461	23	the	the	DET
ftr-299	461	24	taxpayer	taxpayer	NOUN
ftr-299	461	25	’s	’s	PART
ftr-299	461	26	definitions	definition	NOUN
ftr-299	461	27	of	of	ADP
ftr-299	461	28	a	a	DET
ftr-299	461	29	unit	unit	NOUN
ftr-299	461	30	of	of	ADP
ftr-299	461	31	property	property	NOUN
ftr-299	461	32	or	or	CCONJ
ftr-299	461	33	major	major	ADJ
ftr-299	461	34	components	component	NOUN
ftr-299	461	35	of	of	ADP
ftr-299	461	36	a	a	DET
ftr-299	461	37	unit	unit	NOUN
ftr-299	461	38	of	of	ADP
ftr-299	461	39	property	property	NOUN
ftr-299	461	40	,	,	PUNCT
ftr-299	461	41	is	be	AUX
ftr-299	461	42	a	a	DET
ftr-299	461	43	method	method	NOUN
ftr-299	461	44	of	of	ADP
ftr-299	461	45	accounting	account	VERB
ftr-299	461	46	under	under	ADP
ftr-299	461	47	§	§	PROPN
ftr-299	461	48	446	446	NUM
ftr-299	461	49	and	and	CCONJ
ftr-299	461	50	will	will	AUX
ftr-299	461	51	be	be	AUX
ftr-299	461	52	subject	subject	ADJ
ftr-299	461	53	to	to	ADP
ftr-299	461	54	§	§	PROPN
ftr-299	461	55	481	481	NUM
ftr-299	461	56	adjustments	adjustment	NOUN
ftr-299	461	57	and	and	CCONJ
ftr-299	461	58	the	the	DET
ftr-299	461	59	automatic	automatic	ADJ
ftr-299	461	60	consent	consent	NOUN
ftr-299	461	61	rules	rule	NOUN
ftr-299	461	62	for	for	ADP
ftr-299	461	63	adopting	adopt	VERB
ftr-299	461	64	the	the	DET
ftr-299	461	65	unit	unit	NOUN
ftr-299	461	66	of	of	ADP
ftr-299	461	67	property	property	NOUN
ftr-299	461	68	definitions	definition	NOUN
ftr-299	461	69	provided	provide	VERB
ftr-299	461	70	in	in	ADP
ftr-299	461	71	appendix	appendix	NOUN
ftr-299	461	72	a	a	PRON
ftr-299	461	73	of	of	ADP
ftr-299	461	74	the	the	DET
ftr-299	461	75	revenue	revenue	NOUN
ftr-299	461	76	procedure	procedure	NOUN
ftr-299	461	77	.	.	PUNCT
ftr-299	462	1	in	in	ADP
ftr-299	462	2	general	general	ADJ
ftr-299	462	3	,	,	PUNCT
ftr-299	462	4	the	the	DET
ftr-299	462	5	appendix	appendix	NOUN
ftr-299	462	6	lists	list	VERB
ftr-299	462	7	numerous	numerous	ADJ
ftr-299	462	8	systems	system	NOUN
ftr-299	462	9	within	within	ADP
ftr-299	462	10	a	a	DET
ftr-299	462	11	generating	generate	VERB
ftr-299	462	12	facility	facility	NOUN
ftr-299	462	13	(	(	PUNCT
ftr-299	462	14	such	such	ADJ
ftr-299	462	15	as	as	ADP
ftr-299	462	16	turbines	turbine	NOUN
ftr-299	462	17	)	)	PUNCT
ftr-299	462	18	as	as	ADP
ftr-299	462	19	separate	separate	ADJ
ftr-299	462	20	units	unit	NOUN
ftr-299	462	21	of	of	ADP
ftr-299	462	22	property	property	NOUN
ftr-299	462	23	and	and	CCONJ
ftr-299	462	24	identifies	identify	VERB
ftr-299	462	25	major	major	ADJ
ftr-299	462	26	components	component	NOUN
ftr-299	462	27	of	of	ADP
ftr-299	462	28	the	the	DET
ftr-299	462	29	units	unit	NOUN
ftr-299	462	30	of	of	ADP
ftr-299	462	31	property	property	NOUN
ftr-299	462	32	.	.	PUNCT
ftr-299	463	1	the	the	DET
ftr-299	463	2	definitions	definition	NOUN
ftr-299	463	3	of	of	ADP
ftr-299	463	4	rev	rev	PROPN
ftr-299	463	5	.	.	PROPN
ftr-299	463	6	proc	proc	PROPN
ftr-299	463	7	.	.	PUNCT
ftr-299	464	1	2013	2013	NUM
ftr-299	464	2	-	-	SYM
ftr-299	464	3	24	24	NUM
ftr-299	464	4	are	be	AUX
ftr-299	464	5	limited	limit	VERB
ftr-299	464	6	to	to	ADP
ftr-299	464	7	determinations	determination	NOUN
ftr-299	464	8	for	for	ADP
ftr-299	464	9	purposes	purpose	NOUN
ftr-299	464	10	of	of	ADP
ftr-299	464	11	the	the	DET
ftr-299	464	12	capitalization	capitalization	NOUN
ftr-299	464	13	/	/	SYM
ftr-299	464	14	repair	repair	NOUN
ftr-299	464	15	rules	rule	NOUN
ftr-299	464	16	and	and	CCONJ
ftr-299	464	17	may	may	AUX
ftr-299	464	18	not	not	PART
ftr-299	464	19	be	be	AUX
ftr-299	464	20	used	use	VERB
ftr-299	464	21	for	for	ADP
ftr-299	464	22	other	other	ADJ
ftr-299	464	23	purposes	purpose	NOUN
ftr-299	464	24	such	such	ADJ
ftr-299	464	25	as	as	ADP
ftr-299	464	26	depreciation	depreciation	NOUN
ftr-299	464	27	.	.	PUNCT
ftr-299	465	1	3	3	X
ftr-299	465	2	.	.	X
ftr-299	465	3	law	law	NOUN
ftr-299	465	4	firm	firm	NOUN
ftr-299	465	5	advances	advance	NOUN
ftr-299	465	6	of	of	ADP
ftr-299	465	7	litigation	litigation	NOUN
ftr-299	465	8	expenses	expense	NOUN
ftr-299	465	9	were	be	AUX
ftr-299	465	10	loans	loan	NOUN
ftr-299	465	11	,	,	PUNCT
ftr-299	465	12	not	not	PART
ftr-299	465	13	deductible	deductible	ADJ
ftr-299	465	14	expenses	expense	NOUN
ftr-299	465	15	.	.	PUNCT
ftr-299	466	1	humphrey	humphrey	PROPN
ftr-299	466	2	,	,	PUNCT
ftr-299	466	3	farrington	farrington	PROPN
ftr-299	466	4	&	&	CCONJ
ftr-299	466	5	mcclain	mcclain	PROPN
ftr-299	466	6	v.	v.	PROPN
ftr-299	466	7	commissioner	commissioner	PROPN
ftr-299	466	8	,	,	PUNCT
ftr-299	466	9	t.c	t.c	PROPN
ftr-299	466	10	.	.	PROPN
ftr-299	466	11	memo	memo	NOUN
ftr-299	466	12	.	.	PUNCT
ftr-299	467	1	2013	2013	NUM
ftr-299	467	2	-	-	SYM
ftr-299	467	3	23	23	NUM
ftr-299	467	4	(	(	PUNCT
ftr-299	467	5	1/17/13	1/17/13	NUM
ftr-299	467	6	)	)	PUNCT
ftr-299	467	7	.	.	PUNCT
ftr-299	468	1	the	the	DET
ftr-299	468	2	cash	cash	NOUN
ftr-299	468	3	method	method	NOUN
ftr-299	468	4	taxpayer	taxpayer	NOUN
ftr-299	468	5	plaintiff	plaintiff	NOUN
ftr-299	468	6	’s	’s	PART
ftr-299	468	7	law	law	NOUN
ftr-299	468	8	firm	firm	NOUN
ftr-299	468	9	maintained	maintain	VERB
ftr-299	468	10	a	a	DET
ftr-299	468	11	classification	classification	NOUN
ftr-299	468	12	system	system	NOUN
ftr-299	468	13	for	for	ADP
ftr-299	468	14	litigation	litigation	NOUN
ftr-299	468	15	costs	cost	NOUN
ftr-299	468	16	advanced	advanced	ADJ
ftr-299	468	17	to	to	ADP
ftr-299	468	18	clients	client	NOUN
ftr-299	468	19	in	in	ADP
ftr-299	468	20	contingent	contingent	ADJ
ftr-299	468	21	fee	fee	NOUN
ftr-299	468	22	cases	case	NOUN
ftr-299	468	23	.	.	PUNCT
ftr-299	469	1	if	if	SCONJ
ftr-299	469	2	the	the	DET
ftr-299	469	3	firm	firm	NOUN
ftr-299	469	4	considered	consider	VERB
ftr-299	469	5	the	the	DET
ftr-299	469	6	likelihood	likelihood	NOUN
ftr-299	469	7	of	of	ADP
ftr-299	469	8	reimbursement	reimbursement	NOUN
ftr-299	469	9	to	to	PART
ftr-299	469	10	be	be	AUX
ftr-299	469	11	high	high	ADJ
ftr-299	469	12	,	,	PUNCT
ftr-299	469	13	the	the	DET
ftr-299	469	14	advanced	advanced	ADJ
ftr-299	469	15	costs	cost	NOUN
ftr-299	469	16	were	be	AUX
ftr-299	469	17	capitalized	capitalize	VERB
ftr-299	469	18	.	.	PUNCT
ftr-299	470	1	in	in	ADP
ftr-299	470	2	riskier	risky	ADJ
ftr-299	470	3	cases	case	NOUN
ftr-299	470	4	where	where	SCONJ
ftr-299	470	5	the	the	DET
ftr-299	470	6	firm	firm	NOUN
ftr-299	470	7	considered	consider	VERB
ftr-299	470	8	the	the	DET
ftr-299	470	9	likelihood	likelihood	NOUN
ftr-299	470	10	of	of	ADP
ftr-299	470	11	reimbursement	reimbursement	NOUN
ftr-299	470	12	to	to	PART
ftr-299	470	13	be	be	AUX
ftr-299	470	14	low	low	ADJ
ftr-299	470	15	,	,	PUNCT
ftr-299	470	16	the	the	DET
ftr-299	470	17	firm	firm	NOUN
ftr-299	470	18	deducted	deduct	VERB
ftr-299	470	19	the	the	DET
ftr-299	470	20	advanced	advanced	ADJ
ftr-299	470	21	expenses	expense	NOUN
ftr-299	470	22	,	,	PUNCT
ftr-299	470	23	and	and	CCONJ
ftr-299	470	24	reported	report	VERB
ftr-299	470	25	reimbursement	reimbursement	NOUN
ftr-299	470	26	as	as	ADP
ftr-299	470	27	income	income	NOUN
ftr-299	470	28	as	as	SCONJ
ftr-299	470	29	advances	advance	NOUN
ftr-299	470	30	were	be	AUX
ftr-299	470	31	repaid	repay	VERB
ftr-299	470	32	.	.	PUNCT
ftr-299	471	1	the	the	DET
ftr-299	471	2	tax	tax	NOUN
ftr-299	471	3	court	court	NOUN
ftr-299	471	4	(	(	PUNCT
ftr-299	471	5	judge	judge	PROPN
ftr-299	471	6	morrison	morrison	PROPN
ftr-299	471	7	)	)	PUNCT
ftr-299	471	8	held	hold	VERB
ftr-299	471	9	that	that	SCONJ
ftr-299	471	10	the	the	DET
ftr-299	471	11	advanced	advanced	ADJ
ftr-299	471	12	litigation	litigation	NOUN
ftr-299	471	13	costs	cost	NOUN
ftr-299	471	14	were	be	AUX
ftr-299	471	15	loans	loan	NOUN
ftr-299	471	16	in	in	ADP
ftr-299	471	17	all	all	DET
ftr-299	471	18	cases	case	NOUN
ftr-299	471	19	,	,	PUNCT
ftr-299	471	20	even	even	ADV
ftr-299	471	21	if	if	SCONJ
ftr-299	471	22	eventual	eventual	ADJ
ftr-299	471	23	recovery	recovery	NOUN
ftr-299	471	24	of	of	ADP
ftr-299	471	25	the	the	DET
ftr-299	471	26	advances	advance	NOUN
ftr-299	471	27	was	be	AUX
ftr-299	471	28	contingent	contingent	ADJ
ftr-299	471	29	,	,	PUNCT
ftr-299	471	30	and	and	CCONJ
ftr-299	471	31	disallowed	disallow	VERB
ftr-299	471	32	the	the	DET
ftr-299	471	33	deductions	deduction	NOUN
ftr-299	471	34	.	.	PUNCT
ftr-299	472	1	the	the	DET
ftr-299	472	2	court	court	NOUN
ftr-299	472	3	found	find	VERB
ftr-299	472	4	that	that	SCONJ
ftr-299	472	5	there	there	PRON
ftr-299	472	6	was	be	VERB
ftr-299	472	7	a	a	DET
ftr-299	472	8	significant	significant	ADJ
ftr-299	472	9	possibility	possibility	NOUN
ftr-299	472	10	of	of	ADP
ftr-299	472	11	reimbursement	reimbursement	NOUN
ftr-299	472	12	,	,	PUNCT
ftr-299	472	13	a	a	DET
ftr-299	472	14	factor	factor	NOUN
ftr-299	472	15	that	that	PRON
ftr-299	472	16	supported	support	VERB
ftr-299	472	17	treating	treat	VERB
ftr-299	472	18	the	the	DET
ftr-299	472	19	advances	advance	NOUN
ftr-299	472	20	as	as	ADP
ftr-299	472	21	loans	loan	NOUN
ftr-299	472	22	.	.	PUNCT
ftr-299	473	1	the	the	DET
ftr-299	473	2	court	court	NOUN
ftr-299	473	3	also	also	ADV
ftr-299	473	4	agreed	agree	VERB
ftr-299	473	5	with	with	ADP
ftr-299	473	6	the	the	DET
ftr-299	473	7	irs	irs	PROPN
ftr-299	473	8	that	that	SCONJ
ftr-299	473	9	the	the	DET
ftr-299	473	10	treatment	treatment	NOUN
ftr-299	473	11	of	of	ADP
ftr-299	473	12	the	the	DET
ftr-299	473	13	advances	advance	NOUN
ftr-299	473	14	as	as	ADP
ftr-299	473	15	loans	loan	NOUN
ftr-299	473	16	was	be	AUX
ftr-299	473	17	a	a	DET
ftr-299	473	18	change	change	NOUN
ftr-299	473	19	in	in	ADP
ftr-299	473	20	the	the	DET
ftr-299	473	21	taxpayer	taxpayer	NOUN
ftr-299	473	22	’s	’s	PART
ftr-299	473	23	method	method	NOUN
ftr-299	473	24	of	of	ADP
ftr-299	473	25	accounting	accounting	NOUN
ftr-299	473	26	,	,	PUNCT
ftr-299	473	27	which	which	PRON
ftr-299	473	28	did	do	AUX
ftr-299	473	29	not	not	PART
ftr-299	473	30	clearly	clearly	ADV
ftr-299	473	31	reflect	reflect	VERB
ftr-299	473	32	income	income	NOUN
ftr-299	473	33	,	,	PUNCT
ftr-299	473	34	and	and	CCONJ
ftr-299	473	35	,	,	PUNCT
ftr-299	473	36	therefore	therefore	ADV
ftr-299	473	37	,	,	PUNCT
ftr-299	473	38	allowed	allow	VERB
ftr-299	473	39	adjustments	adjustment	NOUN
ftr-299	473	40	under	under	ADP
ftr-299	473	41	§	§	PROPN
ftr-299	473	42	481	481	NUM
ftr-299	473	43	with	with	ADP
ftr-299	473	44	respect	respect	NOUN
ftr-299	473	45	to	to	ADP
ftr-299	473	46	prior	prior	ADJ
ftr-299	473	47	years	year	NOUN
ftr-299	473	48	.	.	PUNCT
ftr-299	474	1	nonetheless	nonetheless	ADV
ftr-299	474	2	,	,	PUNCT
ftr-299	474	3	the	the	DET
ftr-299	474	4	court	court	NOUN
ftr-299	474	5	found	find	VERB
ftr-299	474	6	that	that	SCONJ
ftr-299	474	7	the	the	DET
ftr-299	474	8	taxpayer	taxpayer	NOUN
ftr-299	474	9	’s	’s	PART
ftr-299	474	10	classification	classification	NOUN
ftr-299	474	11	method	method	NOUN
ftr-299	474	12	was	be	AUX
ftr-299	474	13	a	a	DET
ftr-299	474	14	reasonable	reasonable	ADJ
ftr-299	474	15	attempt	attempt	NOUN
ftr-299	474	16	to	to	PART
ftr-299	474	17	ascertain	ascertain	VERB
ftr-299	474	18	the	the	DET
ftr-299	474	19	tax	tax	NOUN
ftr-299	474	20	treatment	treatment	NOUN
ftr-299	474	21	of	of	ADP
ftr-299	474	22	advanced	advanced	ADJ
ftr-299	474	23	https://checkpoint.riag.com/app/main/doclinknew?docid=i1320e00def6d64fbb109eb0bb346c19a&srcdocid=t0newsltr%3a650544.1dr7&feature=tnews&lastcpreqid=3129040	https://checkpoint.riag.com/app/main/doclinknew?docid=i1320e00def6d64fbb109eb0bb346c19a&srcdocid=t0newsltr%3a650544.1dr7&feature=tnews&lastcpreqid=3129040	NOUN
ftr-299	474	24	254	254	NUM
ftr-299	474	25	florida	florida	PROPN
ftr-299	474	26	tax	tax	NOUN
ftr-299	474	27	review	review	NOUN
ftr-299	475	1	[	[	X
ftr-299	475	2	vol	vol	NOUN
ftr-299	475	3	.	.	PUNCT
ftr-299	476	1	15:5	15:5	NUM
ftr-299	476	2	expenses	expense	NOUN
ftr-299	476	3	which	which	PRON
ftr-299	476	4	qualified	qualify	VERB
ftr-299	476	5	for	for	ADP
ftr-299	476	6	the	the	DET
ftr-299	476	7	reasonable	reasonable	ADJ
ftr-299	476	8	cause	cause	NOUN
ftr-299	476	9	exception	exception	NOUN
ftr-299	476	10	to	to	ADP
ftr-299	476	11	§	§	PROPN
ftr-299	476	12	6662	6662	NUM
ftr-299	476	13	penalties	penalty	NOUN
ftr-299	476	14	.	.	PUNCT
ftr-299	477	1	4	4	X
ftr-299	477	2	.	.	X
ftr-299	477	3	protecting	protect	VERB
ftr-299	477	4	directors	director	NOUN
ftr-299	477	5	from	from	ADP
ftr-299	477	6	cement	cement	NOUN
ftr-299	477	7	shoes	shoe	NOUN
ftr-299	477	8	in	in	ADP
ftr-299	477	9	a	a	DET
ftr-299	477	10	shareholder	shareholder	NOUN
ftr-299	477	11	class	class	NOUN
ftr-299	477	12	-	-	PUNCT
ftr-299	477	13	action	action	NOUN
ftr-299	477	14	arising	arise	VERB
ftr-299	477	15	from	from	ADP
ftr-299	477	16	a	a	DET
ftr-299	477	17	merger	merger	NOUN
ftr-299	477	18	subject	subject	NOUN
ftr-299	477	19	to	to	ADP
ftr-299	477	20	capitalization	capitalization	NOUN
ftr-299	477	21	.	.	PUNCT
ftr-299	478	1	why	why	SCONJ
ftr-299	478	2	apply	apply	VERB
ftr-299	478	3	modern	modern	ADJ
ftr-299	478	4	regulations	regulation	NOUN
ftr-299	478	5	when	when	SCONJ
ftr-299	478	6	old	old	ADJ
ftr-299	478	7	case	case	NOUN
ftr-299	478	8	law	law	NOUN
ftr-299	478	9	will	will	AUX
ftr-299	478	10	do	do	VERB
ftr-299	478	11	the	the	DET
ftr-299	478	12	trick	trick	NOUN
ftr-299	478	13	?	?	PUNCT
ftr-299	479	1	ash	ash	NOUN
ftr-299	479	2	grove	grove	NOUN
ftr-299	479	3	cement	cement	NOUN
ftr-299	479	4	company	company	PROPN
ftr-299	479	5	v.	v.	PROPN
ftr-299	479	6	united	united	PROPN
ftr-299	479	7	states	states	PROPN
ftr-299	479	8	,	,	PUNCT
ftr-299	479	9	111	111	NUM
ftr-299	479	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	479	11	2013	2013	NUM
ftr-299	479	12	-	-	SYM
ftr-299	479	13	767	767	NUM
ftr-299	479	14	(	(	PUNCT
ftr-299	479	15	d.	d.	PROPN
ftr-299	479	16	kan	kan	PROPN
ftr-299	479	17	.	.	PROPN
ftr-299	479	18	2/6/13	2/6/13	NUM
ftr-299	479	19	)	)	PUNCT
ftr-299	479	20	.	.	PUNCT
ftr-299	480	1	the	the	DET
ftr-299	480	2	taxpayer	taxpayer	NOUN
ftr-299	480	3	settled	settle	VERB
ftr-299	480	4	a	a	DET
ftr-299	480	5	class	class	NOUN
ftr-299	480	6	action	action	NOUN
ftr-299	480	7	lawsuit	lawsuit	NOUN
ftr-299	480	8	by	by	ADP
ftr-299	480	9	minority	minority	NOUN
ftr-299	480	10	shareholders	shareholder	NOUN
ftr-299	480	11	against	against	ADP
ftr-299	480	12	itself	itself	PRON
ftr-299	480	13	and	and	CCONJ
ftr-299	480	14	its	its	PRON
ftr-299	480	15	directors	director	NOUN
ftr-299	480	16	arising	arise	VERB
ftr-299	480	17	out	out	ADP
ftr-299	480	18	the	the	DET
ftr-299	480	19	acquisition	acquisition	NOUN
ftr-299	480	20	of	of	ADP
ftr-299	480	21	another	another	DET
ftr-299	480	22	corporation	corporation	NOUN
ftr-299	480	23	in	in	ADP
ftr-299	480	24	a	a	DET
ftr-299	480	25	reorganization	reorganization	NOUN
ftr-299	480	26	.	.	PUNCT
ftr-299	481	1	the	the	DET
ftr-299	481	2	district	district	NOUN
ftr-299	481	3	court	court	NOUN
ftr-299	481	4	(	(	PUNCT
ftr-299	481	5	judge	judge	PROPN
ftr-299	481	6	murguia	murguia	ADV
ftr-299	481	7	)	)	PUNCT
ftr-299	481	8	granted	grant	VERB
ftr-299	481	9	summary	summary	NOUN
ftr-299	481	10	judgment	judgment	NOUN
ftr-299	481	11	for	for	ADP
ftr-299	481	12	the	the	DET
ftr-299	481	13	government	government	NOUN
ftr-299	481	14	,	,	PUNCT
ftr-299	481	15	holding	hold	VERB
ftr-299	481	16	that	that	SCONJ
ftr-299	481	17	both	both	CCONJ
ftr-299	481	18	the	the	DET
ftr-299	481	19	settlement	settlement	NOUN
ftr-299	481	20	payment	payment	NOUN
ftr-299	481	21	and	and	CCONJ
ftr-299	481	22	litigation	litigation	NOUN
ftr-299	481	23	expenses	expense	NOUN
ftr-299	481	24	incurred	incur	VERB
ftr-299	481	25	by	by	ADP
ftr-299	481	26	the	the	DET
ftr-299	481	27	taxpayer	taxpayer	NOUN
ftr-299	481	28	in	in	ADP
ftr-299	481	29	resolving	resolve	VERB
ftr-299	481	30	the	the	DET
ftr-299	481	31	class	class	NOUN
ftr-299	481	32	action	action	NOUN
ftr-299	481	33	lawsuit	lawsuit	NOUN
ftr-299	481	34	were	be	AUX
ftr-299	481	35	capital	capital	NOUN
ftr-299	481	36	expenditures	expenditure	NOUN
ftr-299	481	37	under	under	ADP
ftr-299	481	38	§	§	PROPN
ftr-299	481	39	263	263	NUM
ftr-299	481	40	.	.	PUNCT
ftr-299	482	1	the	the	DET
ftr-299	482	2	origin	origin	NOUN
ftr-299	482	3	of	of	ADP
ftr-299	482	4	the	the	DET
ftr-299	482	5	claim	claim	NOUN
ftr-299	482	6	for	for	ADP
ftr-299	482	7	which	which	PRON
ftr-299	482	8	the	the	DET
ftr-299	482	9	taxpayer	taxpayer	NOUN
ftr-299	482	10	incurred	incur	VERB
ftr-299	482	11	the	the	DET
ftr-299	482	12	expenses	expense	NOUN
ftr-299	482	13	arose	arise	VERB
ftr-299	482	14	from	from	ADP
ftr-299	482	15	a	a	DET
ftr-299	482	16	capital	capital	NOUN
ftr-299	482	17	transaction	transaction	NOUN
ftr-299	482	18	.	.	PUNCT
ftr-299	483	1	even	even	ADV
ftr-299	483	2	though	though	SCONJ
ftr-299	483	3	the	the	DET
ftr-299	483	4	payments	payment	NOUN
ftr-299	483	5	related	relate	VERB
ftr-299	483	6	to	to	ADP
ftr-299	483	7	the	the	DET
ftr-299	483	8	taxpayer	taxpayer	NOUN
ftr-299	483	9	’s	’s	PART
ftr-299	483	10	2005	2005	NUM
ftr-299	483	11	return	return	NOUN
ftr-299	483	12	,	,	PUNCT
ftr-299	483	13	the	the	DET
ftr-299	483	14	court	court	NOUN
ftr-299	483	15	applied	apply	VERB
ftr-299	483	16	the	the	DET
ftr-299	483	17	case	case	NOUN
ftr-299	483	18	law	law	NOUN
ftr-299	483	19	based	base	VERB
ftr-299	483	20	“	"	PUNCT
ftr-299	483	21	origin	origin	NOUN
ftr-299	483	22	of	of	ADP
ftr-299	483	23	the	the	DET
ftr-299	483	24	claim	claim	NOUN
ftr-299	483	25	”	"	PUNCT
ftr-299	483	26	test	test	NOUN
ftr-299	483	27	,	,	PUNCT
ftr-299	483	28	e.g.	e.g.	ADV
ftr-299	483	29	,	,	PUNCT
ftr-299	483	30	woodward	woodward	PROPN
ftr-299	483	31	v.	v.	PROPN
ftr-299	483	32	commissioner	commissioner	PROPN
ftr-299	483	33	,	,	PUNCT
ftr-299	483	34	397	397	NUM
ftr-299	483	35	u.s	u.s	PROPN
ftr-299	483	36	.	.	PROPN
ftr-299	483	37	572	572	NUM
ftr-299	483	38	(	(	PUNCT
ftr-299	483	39	1970	1970	NUM
ftr-299	483	40	)	)	PUNCT
ftr-299	483	41	,	,	PUNCT
ftr-299	483	42	rather	rather	ADV
ftr-299	483	43	than	than	ADP
ftr-299	483	44	reg	reg	NOUN
ftr-299	483	45	.	.	PUNCT
ftr-299	484	1	§	§	PROPN
ftr-299	484	2	1.263(a)-5	1.263(a)-5	PROPN
ftr-299	484	3	,	,	PUNCT
ftr-299	484	4	which	which	PRON
ftr-299	484	5	was	be	AUX
ftr-299	484	6	promulgated	promulgate	VERB
ftr-299	484	7	in	in	ADP
ftr-299	484	8	2003	2003	NUM
ftr-299	484	9	.	.	PUNCT
ftr-299	485	1	the	the	DET
ftr-299	485	2	court	court	NOUN
ftr-299	485	3	held	hold	VERB
ftr-299	485	4	that	that	SCONJ
ftr-299	485	5	the	the	DET
ftr-299	485	6	litigation	litigation	NOUN
ftr-299	485	7	expenses	expense	NOUN
ftr-299	485	8	arose	arise	VERB
ftr-299	485	9	out	out	ADP
ftr-299	485	10	of	of	ADP
ftr-299	485	11	the	the	DET
ftr-299	485	12	acquisition	acquisition	NOUN
ftr-299	485	13	transactions	transaction	NOUN
ftr-299	485	14	and	and	CCONJ
ftr-299	485	15	were	be	AUX
ftr-299	485	16	thus	thus	ADV
ftr-299	485	17	capital	capital	NOUN
ftr-299	485	18	expenses	expense	NOUN
ftr-299	485	19	under	under	ADP
ftr-299	485	20	the	the	DET
ftr-299	485	21	origin	origin	NOUN
ftr-299	485	22	of	of	ADP
ftr-299	485	23	the	the	DET
ftr-299	485	24	claim	claim	NOUN
ftr-299	485	25	test	test	NOUN
ftr-299	485	26	.	.	PUNCT
ftr-299	486	1	the	the	DET
ftr-299	486	2	court	court	NOUN
ftr-299	486	3	rejected	reject	VERB
ftr-299	486	4	the	the	DET
ftr-299	486	5	taxpayer	taxpayer	NOUN
ftr-299	486	6	’s	’s	PART
ftr-299	486	7	argument	argument	NOUN
ftr-299	486	8	that	that	SCONJ
ftr-299	486	9	expenses	expense	NOUN
ftr-299	486	10	incurred	incur	VERB
ftr-299	486	11	to	to	PART
ftr-299	486	12	indemnify	indemnify	VERB
ftr-299	486	13	directors	director	NOUN
ftr-299	486	14	from	from	ADP
ftr-299	486	15	legal	legal	ADJ
ftr-299	486	16	claims	claim	NOUN
ftr-299	486	17	were	be	AUX
ftr-299	486	18	deductible	deductible	ADJ
ftr-299	486	19	.	.	PUNCT
ftr-299	487	1	the	the	DET
ftr-299	487	2	court	court	NOUN
ftr-299	487	3	pointed	point	VERB
ftr-299	487	4	out	out	ADP
ftr-299	487	5	that	that	SCONJ
ftr-299	487	6	under	under	ADP
ftr-299	487	7	the	the	DET
ftr-299	487	8	taxpayer	taxpayer	NOUN
ftr-299	487	9	’s	’s	PART
ftr-299	487	10	approach	approach	NOUN
ftr-299	487	11	,	,	PUNCT
ftr-299	487	12	“	"	PUNCT
ftr-299	487	13	companies	company	NOUN
ftr-299	487	14	could	could	AUX
ftr-299	487	15	always	always	ADV
ftr-299	487	16	deduct	deduct	VERB
ftr-299	487	17	litigation	litigation	NOUN
ftr-299	487	18	expense	expense	NOUN
ftr-299	487	19	any	any	DET
ftr-299	487	20	time	time	NOUN
ftr-299	487	21	a	a	DET
ftr-299	487	22	director	director	NOUN
ftr-299	487	23	acting	act	VERB
ftr-299	487	24	in	in	ADP
ftr-299	487	25	good	good	ADJ
ftr-299	487	26	faith	faith	NOUN
ftr-299	487	27	is	be	AUX
ftr-299	487	28	sued	sue	VERB
ftr-299	487	29	in	in	ADP
ftr-299	487	30	connection	connection	NOUN
ftr-299	487	31	with	with	ADP
ftr-299	487	32	a	a	DET
ftr-299	487	33	capital	capital	NOUN
ftr-299	487	34	transaction	transaction	NOUN
ftr-299	487	35	so	so	ADV
ftr-299	487	36	long	long	ADV
ftr-299	487	37	as	as	SCONJ
ftr-299	487	38	the	the	DET
ftr-299	487	39	company	company	NOUN
ftr-299	487	40	has	have	VERB
ftr-299	487	41	an	an	DET
ftr-299	487	42	indemnity	indemnity	NOUN
ftr-299	487	43	obligation	obligation	NOUN
ftr-299	487	44	.	.	PUNCT
ftr-299	487	45	”	"	PUNCT
ftr-299	488	1	5	5	NUM
ftr-299	488	2	.	.	PUNCT
ftr-299	488	3	with	with	ADP
ftr-299	488	4	global	global	ADJ
ftr-299	488	5	warming	warming	NOUN
ftr-299	488	6	these	these	DET
ftr-299	488	7	plants	plant	NOUN
ftr-299	488	8	are	be	AUX
ftr-299	488	9	growing	grow	VERB
ftr-299	488	10	faster	fast	ADV
ftr-299	488	11	.	.	PUNCT
ftr-299	489	1	notice	notice	VERB
ftr-299	489	2	2013	2013	NUM
ftr-299	489	3	-	-	SYM
ftr-299	489	4	18	18	NUM
ftr-299	489	5	,	,	PUNCT
ftr-299	489	6	2013	2013	NUM
ftr-299	489	7	-	-	SYM
ftr-299	489	8	14	14	NUM
ftr-299	489	9	i.r.b	i.r.b	NOUN
ftr-299	489	10	.	.	PUNCT
ftr-299	489	11	742	742	NUM
ftr-299	489	12	(	(	PUNCT
ftr-299	489	13	2/19/13	2/19/13	NUM
ftr-299	489	14	)	)	PUNCT
ftr-299	489	15	;	;	PUNCT
ftr-299	489	16	rev	rev	PROPN
ftr-299	489	17	.	.	PROPN
ftr-299	489	18	proc	proc	PROPN
ftr-299	489	19	.	.	PUNCT
ftr-299	490	1	2013	2013	NUM
ftr-299	490	2	-	-	SYM
ftr-299	490	3	20	20	NUM
ftr-299	490	4	,	,	PUNCT
ftr-299	490	5	2013	2013	NUM
ftr-299	490	6	-	-	SYM
ftr-299	490	7	14	14	NUM
ftr-299	490	8	i.r.b	i.r.b	NOUN
ftr-299	490	9	.	.	PUNCT
ftr-299	491	1	744	744	NUM
ftr-299	491	2	(	(	PUNCT
ftr-299	491	3	2/19/13	2/19/13	NUM
ftr-299	491	4	)	)	PUNCT
ftr-299	491	5	.	.	PUNCT
ftr-299	492	1	the	the	DET
ftr-299	492	2	irs	irs	PROPN
ftr-299	492	3	has	have	AUX
ftr-299	492	4	revised	revise	VERB
ftr-299	492	5	the	the	DET
ftr-299	492	6	categories	category	NOUN
ftr-299	492	7	of	of	ADP
ftr-299	492	8	“	"	PUNCT
ftr-299	492	9	berries	berry	NOUN
ftr-299	492	10	”	"	PUNCT
ftr-299	492	11	as	as	ADP
ftr-299	492	12	plants	plant	NOUN
ftr-299	492	13	that	that	PRON
ftr-299	492	14	do	do	AUX
ftr-299	492	15	not	not	PART
ftr-299	492	16	have	have	VERB
ftr-299	492	17	a	a	DET
ftr-299	492	18	pre	pre	ADJ
ftr-299	492	19	-	-	ADJ
ftr-299	492	20	productive	productive	ADJ
ftr-299	492	21	growth	growth	NOUN
ftr-299	492	22	period	period	NOUN
ftr-299	492	23	in	in	ADP
ftr-299	492	24	excess	excess	NOUN
ftr-299	492	25	of	of	ADP
ftr-299	492	26	two	two	NUM
ftr-299	492	27	years	year	NOUN
ftr-299	492	28	to	to	PART
ftr-299	492	29	segregate	segregate	VERB
ftr-299	492	30	blueberry	blueberry	NOUN
ftr-299	492	31	,	,	PUNCT
ftr-299	492	32	blackberry	blackberry	NOUN
ftr-299	492	33	,	,	PUNCT
ftr-299	492	34	and	and	CCONJ
ftr-299	492	35	raspberry	raspberry	NOUN
ftr-299	492	36	plants	plant	NOUN
ftr-299	492	37	,	,	PUNCT
ftr-299	492	38	and	and	CCONJ
ftr-299	492	39	removed	remove	VERB
ftr-299	492	40	papaya	papaya	NOUN
ftr-299	492	41	plants	plant	NOUN
ftr-299	492	42	from	from	ADP
ftr-299	492	43	the	the	DET
ftr-299	492	44	list	list	NOUN
ftr-299	492	45	.	.	PUNCT
ftr-299	493	1	under	under	ADP
ftr-299	493	2	§	§	PROPN
ftr-299	493	3	263a(d)(1	263a(d)(1	NUM
ftr-299	493	4	)	)	PUNCT
ftr-299	493	5	and	and	CCONJ
ftr-299	493	6	reg	reg	NOUN
ftr-299	493	7	.	.	PUNCT
ftr-299	494	1	§	§	PROPN
ftr-299	494	2	1.263a-4(d	1.263a-4(d	PROPN
ftr-299	494	3	)	)	PUNCT
ftr-299	494	4	farmers	farmer	NOUN
ftr-299	494	5	who	who	PRON
ftr-299	494	6	are	be	AUX
ftr-299	494	7	not	not	PART
ftr-299	494	8	required	require	VERB
ftr-299	494	9	to	to	PART
ftr-299	494	10	use	use	VERB
ftr-299	494	11	the	the	DET
ftr-299	494	12	accrual	accrual	ADJ
ftr-299	494	13	method	method	NOUN
ftr-299	494	14	of	of	ADP
ftr-299	494	15	accounting	accounting	NOUN
ftr-299	494	16	(	(	PUNCT
ftr-299	494	17	and	and	CCONJ
ftr-299	494	18	who	who	PRON
ftr-299	494	19	are	be	AUX
ftr-299	494	20	not	not	PART
ftr-299	494	21	tax	tax	NOUN
ftr-299	494	22	shelters	shelter	NOUN
ftr-299	494	23	)	)	PUNCT
ftr-299	494	24	are	be	AUX
ftr-299	494	25	not	not	PART
ftr-299	494	26	required	require	VERB
ftr-299	494	27	to	to	PART
ftr-299	494	28	capitalize	capitalize	VERB
ftr-299	494	29	the	the	DET
ftr-299	494	30	costs	cost	NOUN
ftr-299	494	31	of	of	ADP
ftr-299	494	32	raising	raise	VERB
ftr-299	494	33	animals	animal	NOUN
ftr-299	494	34	or	or	CCONJ
ftr-299	494	35	the	the	DET
ftr-299	494	36	costs	cost	NOUN
ftr-299	494	37	of	of	ADP
ftr-299	494	38	producing	produce	VERB
ftr-299	494	39	plants	plant	NOUN
ftr-299	494	40	with	with	ADP
ftr-299	494	41	a	a	DET
ftr-299	494	42	pre	pre	ADJ
ftr-299	494	43	-	-	ADJ
ftr-299	494	44	productive	productive	ADJ
ftr-299	494	45	period	period	NOUN
ftr-299	494	46	of	of	ADP
ftr-299	494	47	two	two	NUM
ftr-299	494	48	years	year	NOUN
ftr-299	494	49	or	or	CCONJ
ftr-299	494	50	less	less	ADJ
ftr-299	494	51	.	.	PUNCT
ftr-299	495	1	the	the	DET
ftr-299	495	2	irs	irs	PROPN
ftr-299	495	3	maintains	maintain	VERB
ftr-299	495	4	a	a	DET
ftr-299	495	5	list	list	NOUN
ftr-299	495	6	of	of	ADP
ftr-299	495	7	qualifying	qualify	VERB
ftr-299	495	8	plants	plant	NOUN
ftr-299	495	9	based	base	VERB
ftr-299	495	10	on	on	ADP
ftr-299	495	11	the	the	DET
ftr-299	495	12	nationwide	nationwide	ADJ
ftr-299	495	13	pre	pre	ADJ
ftr-299	495	14	-	-	ADJ
ftr-299	495	15	productive	productive	ADJ
ftr-299	495	16	period	period	NOUN
ftr-299	495	17	for	for	ADP
ftr-299	495	18	plants	plant	NOUN
ftr-299	495	19	.	.	PUNCT
ftr-299	496	1	the	the	DET
ftr-299	496	2	accompanying	accompanying	ADJ
ftr-299	496	3	revenue	revenue	NOUN
ftr-299	496	4	procedure	procedure	NOUN
ftr-299	496	5	provides	provide	VERB
ftr-299	496	6	procedures	procedure	NOUN
ftr-299	496	7	for	for	SCONJ
ftr-299	496	8	a	a	DET
ftr-299	496	9	taxpayer	taxpayer	NOUN
ftr-299	496	10	to	to	PART
ftr-299	496	11	obtain	obtain	VERB
ftr-299	496	12	automatic	automatic	ADJ
ftr-299	496	13	consent	consent	NOUN
ftr-299	496	14	to	to	PART
ftr-299	496	15	not	not	PART
ftr-299	496	16	apply	apply	VERB
ftr-299	496	17	§	§	PROPN
ftr-299	496	18	263a	263a	PROPN
ftr-299	496	19	to	to	ADP
ftr-299	496	20	the	the	DET
ftr-299	496	21	production	production	NOUN
ftr-299	496	22	of	of	ADP
ftr-299	496	23	plants	plant	NOUN
ftr-299	496	24	removed	remove	VERB
ftr-299	496	25	from	from	ADP
ftr-299	496	26	the	the	DET
ftr-299	496	27	list	list	NOUN
ftr-299	496	28	of	of	ADP
ftr-299	496	29	plants	plant	NOUN
ftr-299	496	30	that	that	PRON
ftr-299	496	31	have	have	VERB
ftr-299	496	32	a	a	DET
ftr-299	496	33	nationwide	nationwide	ADJ
ftr-299	496	34	weighted	weight	VERB
ftr-299	496	35	average	average	ADJ
ftr-299	496	36	pre	pre	ADJ
ftr-299	496	37	-	-	NOUN
ftr-299	496	38	production	production	ADJ
ftr-299	496	39	period	period	NOUN
ftr-299	496	40	in	in	ADP
ftr-299	496	41	excess	excess	NOUN
ftr-299	496	42	of	of	ADP
ftr-299	496	43	two	two	NUM
ftr-299	496	44	years	year	NOUN
ftr-299	496	45	.	.	PUNCT
ftr-299	497	1	2014	2014	NUM
ftr-299	497	2	]	]	PUNCT
ftr-299	497	3	recent	recent	ADJ
ftr-299	497	4	developments	development	NOUN
ftr-299	497	5	in	in	ADP
ftr-299	497	6	federal	federal	ADJ
ftr-299	497	7	income	income	NOUN
ftr-299	497	8	taxation	taxation	NOUN
ftr-299	497	9	255	255	NUM
ftr-299	497	10	6	6	NUM
ftr-299	497	11	.	.	PUNCT
ftr-299	497	12	research	research	NOUN
ftr-299	497	13	to	to	PART
ftr-299	497	14	eliminate	eliminate	VERB
ftr-299	497	15	uncertainty	uncertainty	NOUN
ftr-299	497	16	is	be	AUX
ftr-299	497	17	deductible	deductible	ADJ
ftr-299	497	18	under	under	ADP
ftr-299	497	19	proposed	propose	VERB
ftr-299	497	20	regulations	regulation	NOUN
ftr-299	497	21	.	.	PUNCT
ftr-299	498	1	what	what	PRON
ftr-299	498	2	about	about	ADP
ftr-299	498	3	the	the	DET
ftr-299	498	4	uncertainty	uncertainty	NOUN
ftr-299	498	5	of	of	ADP
ftr-299	498	6	tax	tax	NOUN
ftr-299	498	7	advice	advice	NOUN
ftr-299	498	8	?	?	PUNCT
ftr-299	498	9	reg-124148	reg-124148	NOUN
ftr-299	498	10	-	-	PUNCT
ftr-299	498	11	05	05	NUM
ftr-299	498	12	,	,	PUNCT
ftr-299	498	13	research	research	NOUN
ftr-299	498	14	expenditures	expenditure	NOUN
ftr-299	498	15	,	,	PUNCT
ftr-299	498	16	78	78	NUM
ftr-299	498	17	f.r	f.r	NOUN
ftr-299	498	18	.	.	NOUN
ftr-299	498	19	54796	54796	NUM
ftr-299	498	20	(	(	PUNCT
ftr-299	498	21	9/6/13	9/6/13	NUM
ftr-299	498	22	)	)	PUNCT
ftr-299	498	23	.	.	PUNCT
ftr-299	499	1	section	section	NOUN
ftr-299	499	2	174	174	NUM
ftr-299	499	3	allows	allow	VERB
ftr-299	499	4	either	either	PRON
ftr-299	499	5	deduction	deduction	NOUN
ftr-299	499	6	or	or	CCONJ
ftr-299	499	7	60	60	NUM
ftr-299	499	8	month	month	NOUN
ftr-299	499	9	amortization	amortization	NOUN
ftr-299	499	10	of	of	ADP
ftr-299	499	11	research	research	NOUN
ftr-299	499	12	and	and	CCONJ
ftr-299	499	13	experimental	experimental	ADJ
ftr-299	499	14	expenditures	expenditure	NOUN
ftr-299	499	15	,	,	PUNCT
ftr-299	499	16	but	but	CCONJ
ftr-299	499	17	under	under	ADP
ftr-299	499	18	§	§	PROPN
ftr-299	499	19	174(c	174(c	PROPN
ftr-299	499	20	)	)	PUNCT
ftr-299	499	21	the	the	DET
ftr-299	499	22	§	§	PROPN
ftr-299	499	23	174	174	NUM
ftr-299	499	24	deduction	deduction	NOUN
ftr-299	499	25	is	be	AUX
ftr-299	499	26	not	not	PART
ftr-299	499	27	applicable	applicable	ADJ
ftr-299	499	28	to	to	ADP
ftr-299	499	29	expenditures	expenditure	NOUN
ftr-299	499	30	for	for	ADP
ftr-299	499	31	the	the	DET
ftr-299	499	32	acquisition	acquisition	NOUN
ftr-299	499	33	or	or	CCONJ
ftr-299	499	34	improvement	improvement	NOUN
ftr-299	499	35	of	of	ADP
ftr-299	499	36	land	land	NOUN
ftr-299	499	37	or	or	CCONJ
ftr-299	499	38	depreciable	depreciable	ADJ
ftr-299	499	39	property	property	NOUN
ftr-299	499	40	.	.	PUNCT
ftr-299	500	1	reg	reg	NOUN
ftr-299	500	2	.	.	PUNCT
ftr-299	501	1	§	§	PROPN
ftr-299	501	2	1.174	1.174	NUM
ftr-299	501	3	-	-	PUNCT
ftr-299	501	4	2(a)(1	2(a)(1	NUM
ftr-299	501	5	)	)	PUNCT
ftr-299	501	6	defines	define	VERB
ftr-299	501	7	research	research	NOUN
ftr-299	501	8	and	and	CCONJ
ftr-299	501	9	experimental	experimental	ADJ
ftr-299	501	10	expenditures	expenditure	NOUN
ftr-299	501	11	as	as	ADP
ftr-299	501	12	expenditures	expenditure	NOUN
ftr-299	501	13	that	that	PRON
ftr-299	501	14	represent	represent	VERB
ftr-299	501	15	“	"	PUNCT
ftr-299	501	16	research	research	NOUN
ftr-299	501	17	and	and	CCONJ
ftr-299	501	18	development	development	NOUN
ftr-299	501	19	costs	cost	NOUN
ftr-299	501	20	in	in	ADP
ftr-299	501	21	the	the	DET
ftr-299	501	22	experimental	experimental	ADJ
ftr-299	501	23	or	or	CCONJ
ftr-299	501	24	laboratory	laboratory	NOUN
ftr-299	501	25	sense	sense	NOUN
ftr-299	501	26	”	"	PUNCT
ftr-299	501	27	and	and	CCONJ
ftr-299	501	28	provides	provide	VERB
ftr-299	501	29	in	in	ADP
ftr-299	501	30	§	§	PROPN
ftr-299	501	31	1.174	1.174	NUM
ftr-299	501	32	-	-	PUNCT
ftr-299	501	33	2(b)(1	2(b)(1	NUM
ftr-299	501	34	)	)	PUNCT
ftr-299	501	35	that	that	SCONJ
ftr-299	501	36	depreciation	depreciation	NOUN
ftr-299	501	37	allowances	allowance	NOUN
ftr-299	501	38	on	on	ADP
ftr-299	501	39	depreciable	depreciable	ADJ
ftr-299	501	40	property	property	NOUN
ftr-299	501	41	used	use	VERB
ftr-299	501	42	in	in	ADP
ftr-299	501	43	research	research	NOUN
ftr-299	501	44	are	be	AUX
ftr-299	501	45	§	§	PROPN
ftr-299	501	46	174	174	NUM
ftr-299	501	47	expenditures	expenditure	NOUN
ftr-299	501	48	.	.	PUNCT
ftr-299	502	1	the	the	DET
ftr-299	502	2	proposed	propose	VERB
ftr-299	502	3	regulations	regulation	NOUN
ftr-299	502	4	would	would	AUX
ftr-299	502	5	provide	provide	VERB
ftr-299	502	6	that	that	SCONJ
ftr-299	502	7	expenditures	expenditure	NOUN
ftr-299	502	8	may	may	AUX
ftr-299	502	9	qualify	qualify	VERB
ftr-299	502	10	under	under	ADP
ftr-299	502	11	§	§	PROPN
ftr-299	502	12	174	174	NUM
ftr-299	502	13	regardless	regardless	ADV
ftr-299	502	14	of	of	ADP
ftr-299	502	15	whether	whether	SCONJ
ftr-299	502	16	a	a	DET
ftr-299	502	17	resulting	result	VERB
ftr-299	502	18	product	product	NOUN
ftr-299	502	19	is	be	AUX
ftr-299	502	20	sold	sell	VERB
ftr-299	502	21	or	or	CCONJ
ftr-299	502	22	used	use	VERB
ftr-299	502	23	in	in	ADP
ftr-299	502	24	the	the	DET
ftr-299	502	25	taxpayer	taxpayer	NOUN
ftr-299	502	26	’s	’s	PART
ftr-299	502	27	trade	trade	NOUN
ftr-299	502	28	or	or	CCONJ
ftr-299	502	29	business	business	NOUN
ftr-299	502	30	and	and	CCONJ
ftr-299	502	31	that	that	SCONJ
ftr-299	502	32	the	the	DET
ftr-299	502	33	depreciable	depreciable	ADJ
ftr-299	502	34	property	property	NOUN
ftr-299	502	35	rule	rule	NOUN
ftr-299	502	36	is	be	AUX
ftr-299	502	37	an	an	DET
ftr-299	502	38	application	application	NOUN
ftr-299	502	39	of	of	ADP
ftr-299	502	40	the	the	DET
ftr-299	502	41	general	general	ADJ
ftr-299	502	42	definition	definition	NOUN
ftr-299	502	43	of	of	ADP
ftr-299	502	44	research	research	NOUN
ftr-299	502	45	and	and	CCONJ
ftr-299	502	46	experimental	experimental	ADJ
ftr-299	502	47	expenditures	expenditure	NOUN
ftr-299	502	48	.	.	PUNCT
ftr-299	503	1			PRON
ftr-299	503	2	prop	prop	NOUN
ftr-299	503	3	.	.	PUNCT
ftr-299	504	1	reg	reg	NOUN
ftr-299	504	2	.	.	PUNCT
ftr-299	505	1	§	§	PROPN
ftr-299	505	2	1.174	1.174	NUM
ftr-299	505	3	-	-	PUNCT
ftr-299	505	4	2(a)(1	2(a)(1	NUM
ftr-299	505	5	)	)	PUNCT
ftr-299	505	6	would	would	AUX
ftr-299	505	7	provide	provide	VERB
ftr-299	505	8	that	that	SCONJ
ftr-299	505	9	the	the	DET
ftr-299	505	10	ultimate	ultimate	ADJ
ftr-299	505	11	success	success	NOUN
ftr-299	505	12	,	,	PUNCT
ftr-299	505	13	failure	failure	NOUN
ftr-299	505	14	,	,	PUNCT
ftr-299	505	15	sale	sale	NOUN
ftr-299	505	16	or	or	CCONJ
ftr-299	505	17	use	use	NOUN
ftr-299	505	18	of	of	ADP
ftr-299	505	19	a	a	DET
ftr-299	505	20	product	product	NOUN
ftr-299	505	21	is	be	AUX
ftr-299	505	22	not	not	PART
ftr-299	505	23	relevant	relevant	ADJ
ftr-299	505	24	to	to	ADP
ftr-299	505	25	a	a	DET
ftr-299	505	26	determination	determination	NOUN
ftr-299	505	27	of	of	ADP
ftr-299	505	28	eligibility	eligibility	NOUN
ftr-299	505	29	of	of	ADP
ftr-299	505	30	expenditures	expenditure	NOUN
ftr-299	505	31	as	as	ADP
ftr-299	505	32	research	research	NOUN
ftr-299	505	33	or	or	CCONJ
ftr-299	505	34	experimental	experimental	ADJ
ftr-299	505	35	expenditures	expenditure	NOUN
ftr-299	505	36	under	under	ADP
ftr-299	505	37	§	§	PROPN
ftr-299	505	38	174	174	NUM
ftr-299	505	39	.	.	PUNCT
ftr-299	506	1			NOUN
ftr-299	506	2	as	as	ADP
ftr-299	506	3	an	an	DET
ftr-299	506	4	application	application	NOUN
ftr-299	506	5	of	of	ADP
ftr-299	506	6	the	the	DET
ftr-299	506	7	general	general	ADJ
ftr-299	506	8	definition	definition	NOUN
ftr-299	506	9	of	of	ADP
ftr-299	506	10	research	research	NOUN
ftr-299	506	11	expenditures	expenditure	NOUN
ftr-299	506	12	,	,	PUNCT
ftr-299	506	13	the	the	DET
ftr-299	506	14	depreciable	depreciable	ADJ
ftr-299	506	15	property	property	NOUN
ftr-299	506	16	rule	rule	NOUN
ftr-299	506	17	should	should	AUX
ftr-299	506	18	not	not	PART
ftr-299	506	19	be	be	AUX
ftr-299	506	20	applied	apply	VERB
ftr-299	506	21	to	to	PART
ftr-299	506	22	exclude	exclude	VERB
ftr-299	506	23	otherwise	otherwise	ADV
ftr-299	506	24	eligible	eligible	ADJ
ftr-299	506	25	expenditures	expenditure	NOUN
ftr-299	506	26	.	.	PUNCT
ftr-299	507	1			X
ftr-299	508	1	under	under	ADP
ftr-299	508	2	reg	reg	NOUN
ftr-299	508	3	.	.	PUNCT
ftr-299	509	1	§	§	PROPN
ftr-299	509	2	1.174-(a)(2	1.174-(a)(2	NUM
ftr-299	509	3	)	)	PUNCT
ftr-299	509	4	research	research	NOUN
ftr-299	509	5	expenditures	expenditure	NOUN
ftr-299	509	6	to	to	PART
ftr-299	509	7	develop	develop	VERB
ftr-299	509	8	a	a	DET
ftr-299	509	9	product	product	NOUN
ftr-299	509	10	include	include	VERB
ftr-299	509	11	development	development	NOUN
ftr-299	509	12	of	of	ADP
ftr-299	509	13	a	a	DET
ftr-299	509	14	pilot	pilot	NOUN
ftr-299	509	15	model	model	NOUN
ftr-299	509	16	.	.	PUNCT
ftr-299	510	1	prop	prop	NOUN
ftr-299	510	2	.	.	PUNCT
ftr-299	511	1	reg	reg	PROPN
ftr-299	511	2	.	.	PUNCT
ftr-299	512	1	§	§	PROPN
ftr-299	512	2	1.174	1.174	NUM
ftr-299	512	3	-	-	PUNCT
ftr-299	512	4	2(a)(4	2(a)(4	NUM
ftr-299	512	5	)	)	PUNCT
ftr-299	512	6	would	would	AUX
ftr-299	512	7	define	define	VERB
ftr-299	512	8	a	a	DET
ftr-299	512	9	pilot	pilot	NOUN
ftr-299	512	10	model	model	NOUN
ftr-299	512	11	as	as	ADP
ftr-299	512	12	“	"	PUNCT
ftr-299	512	13	any	any	DET
ftr-299	512	14	representation	representation	NOUN
ftr-299	512	15	or	or	CCONJ
ftr-299	512	16	model	model	NOUN
ftr-299	512	17	of	of	ADP
ftr-299	512	18	a	a	DET
ftr-299	512	19	product	product	NOUN
ftr-299	512	20	that	that	PRON
ftr-299	512	21	is	be	AUX
ftr-299	512	22	produced	produce	VERB
ftr-299	512	23	to	to	PART
ftr-299	512	24	evaluate	evaluate	VERB
ftr-299	512	25	and	and	CCONJ
ftr-299	512	26	resolve	resolve	VERB
ftr-299	512	27	uncertainty	uncertainty	NOUN
ftr-299	512	28	concerning	concern	VERB
ftr-299	512	29	the	the	DET
ftr-299	512	30	product	product	NOUN
ftr-299	512	31	.	.	PUNCT
ftr-299	512	32	”	"	PUNCT
ftr-299	513	1			PRON
ftr-299	513	2	the	the	DET
ftr-299	513	3	proposed	propose	VERB
ftr-299	513	4	regulations	regulation	NOUN
ftr-299	513	5	would	would	AUX
ftr-299	513	6	amend	amend	VERB
ftr-299	513	7	reg	reg	NOUN
ftr-299	513	8	.	.	PUNCT
ftr-299	514	1	§	§	PROPN
ftr-299	514	2	1.174	1.174	NUM
ftr-299	514	3	-	-	PUNCT
ftr-299	514	4	2(a)(1	2(a)(1	NUM
ftr-299	514	5	)	)	PUNCT
ftr-299	514	6	to	to	PART
ftr-299	514	7	“	"	PUNCT
ftr-299	514	8	clarify	clarify	VERB
ftr-299	514	9	”	"	PUNCT
ftr-299	514	10	that	that	SCONJ
ftr-299	514	11	production	production	NOUN
ftr-299	514	12	costs	cost	NOUN
ftr-299	514	13	after	after	SCONJ
ftr-299	514	14	uncertainty	uncertainty	NOUN
ftr-299	514	15	is	be	AUX
ftr-299	514	16	eliminated	eliminate	VERB
ftr-299	514	17	are	be	AUX
ftr-299	514	18	not	not	PART
ftr-299	514	19	eligible	eligible	ADJ
ftr-299	514	20	under	under	ADP
ftr-299	514	21	§	§	PROPN
ftr-299	514	22	174	174	NUM
ftr-299	514	23	by	by	ADP
ftr-299	514	24	providing	provide	VERB
ftr-299	514	25	that	that	SCONJ
ftr-299	514	26	“	"	PUNCT
ftr-299	514	27	[	[	X
ftr-299	514	28	c]osts	c]ost	NOUN
ftr-299	514	29	may	may	AUX
ftr-299	514	30	be	be	AUX
ftr-299	514	31	eligible	eligible	ADJ
ftr-299	514	32	under	under	ADP
ftr-299	514	33	section	section	NOUN
ftr-299	514	34	174	174	NUM
ftr-299	514	35	if	if	SCONJ
ftr-299	514	36	paid	pay	VERB
ftr-299	514	37	or	or	CCONJ
ftr-299	514	38	incurred	incur	VERB
ftr-299	514	39	after	after	SCONJ
ftr-299	514	40	production	production	NOUN
ftr-299	514	41	begins	begin	VERB
ftr-299	514	42	but	but	CCONJ
ftr-299	514	43	before	before	ADP
ftr-299	514	44	uncertainty	uncertainty	NOUN
ftr-299	514	45	concerning	concern	VERB
ftr-299	514	46	the	the	DET
ftr-299	514	47	development	development	NOUN
ftr-299	514	48	or	or	CCONJ
ftr-299	514	49	improvement	improvement	NOUN
ftr-299	514	50	of	of	ADP
ftr-299	514	51	the	the	DET
ftr-299	514	52	product	product	NOUN
ftr-299	514	53	is	be	AUX
ftr-299	514	54	eliminated	eliminate	VERB
ftr-299	514	55	.	.	PUNCT
ftr-299	514	56	”	"	PUNCT
ftr-299	515	1			DET
ftr-299	515	2	prop	prop	NOUN
ftr-299	515	3	.	.	PUNCT
ftr-299	516	1	reg	reg	NOUN
ftr-299	516	2	.	.	PUNCT
ftr-299	517	1	§	§	PROPN
ftr-299	517	2	1.174	1.174	NUM
ftr-299	517	3	-	-	SYM
ftr-299	517	4	2(a)(5	2(a)(5	NUM
ftr-299	517	5	)	)	PUNCT
ftr-299	517	6	would	would	AUX
ftr-299	517	7	adopt	adopt	VERB
ftr-299	517	8	a	a	DET
ftr-299	517	9	“	"	PUNCT
ftr-299	517	10	shrinking	shrink	VERB
ftr-299	517	11	back	back	ADP
ftr-299	517	12	rule	rule	NOUN
ftr-299	517	13	”	"	PUNCT
ftr-299	517	14	that	that	PRON
ftr-299	517	15	would	would	AUX
ftr-299	517	16	provide	provide	VERB
ftr-299	517	17	that	that	DET
ftr-299	517	18	research	research	NOUN
ftr-299	517	19	and	and	CCONJ
ftr-299	517	20	experimental	experimental	ADJ
ftr-299	517	21	expenditures	expenditure	NOUN
ftr-299	517	22	for	for	ADP
ftr-299	517	23	the	the	DET
ftr-299	517	24	improvement	improvement	NOUN
ftr-299	517	25	of	of	ADP
ftr-299	517	26	a	a	DET
ftr-299	517	27	component	component	NOUN
ftr-299	517	28	of	of	ADP
ftr-299	517	29	a	a	DET
ftr-299	517	30	larger	large	ADJ
ftr-299	517	31	design	design	NOUN
ftr-299	517	32	may	may	AUX
ftr-299	517	33	be	be	AUX
ftr-299	517	34	eligible	eligible	ADJ
ftr-299	517	35	under	under	ADP
ftr-299	517	36	§	§	PROPN
ftr-299	517	37	174	174	NUM
ftr-299	517	38	,	,	PUNCT
ftr-299	517	39	but	but	CCONJ
ftr-299	517	40	uncertainty	uncertainty	NOUN
ftr-299	517	41	with	with	ADP
ftr-299	517	42	respect	respect	NOUN
ftr-299	517	43	to	to	ADP
ftr-299	517	44	a	a	DET
ftr-299	517	45	component	component	NOUN
ftr-299	517	46	does	do	AUX
ftr-299	517	47	not	not	PART
ftr-299	517	48	necessarily	necessarily	ADV
ftr-299	517	49	indicate	indicate	VERB
ftr-299	517	50	uncertainty	uncertainty	NOUN
ftr-299	517	51	with	with	ADP
ftr-299	517	52	respect	respect	NOUN
ftr-299	517	53	to	to	ADP
ftr-299	517	54	the	the	DET
ftr-299	517	55	product	product	NOUN
ftr-299	517	56	as	as	ADP
ftr-299	517	57	a	a	DET
ftr-299	517	58	whole	whole	NOUN
ftr-299	517	59	.	.	PUNCT
ftr-299	517	60			PUNCT
ftr-299	518	1	although	although	SCONJ
ftr-299	518	2	the	the	DET
ftr-299	518	3	proposed	propose	VERB
ftr-299	518	4	regulations	regulation	NOUN
ftr-299	518	5	will	will	AUX
ftr-299	518	6	be	be	AUX
ftr-299	518	7	effective	effective	ADJ
ftr-299	518	8	on	on	ADP
ftr-299	518	9	publication	publication	NOUN
ftr-299	518	10	of	of	ADP
ftr-299	518	11	final	final	ADJ
ftr-299	518	12	regulations	regulation	NOUN
ftr-299	518	13	in	in	ADP
ftr-299	518	14	the	the	DET
ftr-299	518	15	federal	federal	ADJ
ftr-299	518	16	register	register	NOUN
ftr-299	518	17	,	,	PUNCT
ftr-299	518	18	the	the	DET
ftr-299	518	19	proposed	propose	VERB
ftr-299	518	20	regulations	regulation	NOUN
ftr-299	518	21	indicate	indicate	VERB
ftr-299	518	22	that	that	SCONJ
ftr-299	518	23	the	the	DET
ftr-299	518	24	irs	irs	PROPN
ftr-299	518	25	will	will	AUX
ftr-299	518	26	not	not	PART
ftr-299	518	27	challenge	challenge	VERB
ftr-299	518	28	expenditures	expenditure	NOUN
ftr-299	518	29	that	that	PRON
ftr-299	518	30	conform	conform	VERB
ftr-299	518	31	to	to	ADP
ftr-299	518	32	the	the	DET
ftr-299	518	33	proposed	propose	VERB
ftr-299	518	34	regulations	regulation	NOUN
ftr-299	518	35	.	.	PUNCT
ftr-299	519	1	256	256	NUM
ftr-299	519	2	florida	florida	PROPN
ftr-299	519	3	tax	tax	NOUN
ftr-299	519	4	review	review	NOUN
ftr-299	519	5	[	[	X
ftr-299	519	6	vol	vol	NOUN
ftr-299	519	7	.	.	PUNCT
ftr-299	520	1	15:5	15:5	NUM
ftr-299	520	2	7	7	NUM
ftr-299	520	3	.	.	PUNCT
ftr-299	521	1	custom	custom	NOUN
ftr-299	521	2	homes	home	NOUN
ftr-299	521	3	are	be	AUX
ftr-299	521	4	no	no	ADV
ftr-299	521	5	different	different	ADJ
ftr-299	521	6	from	from	ADP
ftr-299	521	7	spec	spec	PROPN
ftr-299	521	8	houses	house	NOUN
ftr-299	521	9	,	,	PUNCT
ftr-299	521	10	both	both	PRON
ftr-299	521	11	are	be	AUX
ftr-299	521	12	subject	subject	ADJ
ftr-299	521	13	to	to	ADP
ftr-299	521	14	the	the	DET
ftr-299	521	15	uniform	uniform	ADJ
ftr-299	521	16	cost	cost	NOUN
ftr-299	521	17	capitalization	capitalization	NOUN
ftr-299	521	18	rules	rule	NOUN
ftr-299	521	19	.	.	PUNCT
ftr-299	522	1	frontier	frontier	NOUN
ftr-299	522	2	custom	custom	NOUN
ftr-299	522	3	builders	builder	NOUN
ftr-299	522	4	,	,	PUNCT
ftr-299	522	5	inc	inc	PROPN
ftr-299	522	6	.	.	PROPN
ftr-299	523	1	v.	v.	PROPN
ftr-299	523	2	commissioner	commissioner	PROPN
ftr-299	523	3	,	,	PUNCT
ftr-299	523	4	t.c	t.c	PROPN
ftr-299	523	5	.	.	PROPN
ftr-299	523	6	memo	memo	NOUN
ftr-299	523	7	.	.	PUNCT
ftr-299	524	1	2013	2013	NUM
ftr-299	524	2	-	-	SYM
ftr-299	524	3	231	231	NUM
ftr-299	524	4	(	(	PUNCT
ftr-299	524	5	9/30/13	9/30/13	NUM
ftr-299	524	6	)	)	PUNCT
ftr-299	524	7	.	.	PUNCT
ftr-299	525	1	the	the	DET
ftr-299	525	2	taxpayer	taxpayer	NOUN
ftr-299	525	3	corporation	corporation	NOUN
ftr-299	525	4	constructed	construct	VERB
ftr-299	525	5	custom	custom	NOUN
ftr-299	525	6	homes	home	NOUN
ftr-299	525	7	.	.	PUNCT
ftr-299	526	1	it	it	PRON
ftr-299	526	2	argued	argue	VERB
ftr-299	526	3	that	that	SCONJ
ftr-299	526	4	its	its	PRON
ftr-299	526	5	business	business	NOUN
ftr-299	526	6	model	model	NOUN
ftr-299	526	7	was	be	AUX
ftr-299	526	8	centered	center	VERB
ftr-299	526	9	around	around	ADP
ftr-299	526	10	sales	sale	NOUN
ftr-299	526	11	and	and	CCONJ
ftr-299	526	12	marketing	marketing	NOUN
ftr-299	526	13	rather	rather	ADV
ftr-299	526	14	than	than	ADP
ftr-299	526	15	production	production	NOUN
ftr-299	526	16	related	relate	VERB
ftr-299	526	17	services	service	NOUN
ftr-299	526	18	and	and	CCONJ
ftr-299	526	19	asserted	assert	VERB
ftr-299	526	20	that	that	SCONJ
ftr-299	526	21	employee	employee	NOUN
ftr-299	526	22	salaries	salary	NOUN
ftr-299	526	23	and	and	CCONJ
ftr-299	526	24	other	other	ADJ
ftr-299	526	25	indirect	indirect	ADJ
ftr-299	526	26	expenses	expense	NOUN
ftr-299	526	27	were	be	AUX
ftr-299	526	28	not	not	PART
ftr-299	526	29	subject	subject	ADJ
ftr-299	526	30	to	to	ADP
ftr-299	526	31	capitalization	capitalization	NOUN
ftr-299	526	32	under	under	ADP
ftr-299	526	33	§	§	PROPN
ftr-299	526	34	263a	263a	PROPN
ftr-299	526	35	.	.	PUNCT
ftr-299	527	1	the	the	DET
ftr-299	527	2	tax	tax	NOUN
ftr-299	527	3	court	court	NOUN
ftr-299	527	4	(	(	PUNCT
ftr-299	527	5	judge	judge	NOUN
ftr-299	527	6	goeke	goeke	ADJ
ftr-299	527	7	)	)	PUNCT
ftr-299	527	8	disagreed	disagree	VERB
ftr-299	527	9	.	.	PUNCT
ftr-299	528	1	the	the	DET
ftr-299	528	2	court	court	NOUN
ftr-299	528	3	stated	state	VERB
ftr-299	528	4	that	that	SCONJ
ftr-299	528	5	the	the	DET
ftr-299	528	6	taxpayer	taxpayer	NOUN
ftr-299	528	7	’s	’s	PART
ftr-299	528	8	creative	creative	ADJ
ftr-299	528	9	design	design	NOUN
ftr-299	528	10	of	of	ADP
ftr-299	528	11	homes	home	NOUN
ftr-299	528	12	“	"	PUNCT
ftr-299	528	13	is	be	AUX
ftr-299	528	14	ancillary	ancillary	ADJ
ftr-299	528	15	to	to	ADP
ftr-299	528	16	the	the	DET
ftr-299	528	17	physical	physical	ADJ
ftr-299	528	18	work	work	NOUN
ftr-299	528	19	and	and	CCONJ
ftr-299	528	20	is	be	AUX
ftr-299	528	21	as	as	ADV
ftr-299	528	22	much	much	ADV
ftr-299	528	23	a	a	DET
ftr-299	528	24	part	part	NOUN
ftr-299	528	25	of	of	ADP
ftr-299	528	26	a	a	DET
ftr-299	528	27	development	development	NOUN
ftr-299	528	28	project	project	NOUN
ftr-299	528	29	as	as	ADP
ftr-299	528	30	digging	dig	VERB
ftr-299	528	31	a	a	DET
ftr-299	528	32	foundation	foundation	NOUN
ftr-299	528	33	or	or	CCONJ
ftr-299	528	34	completing	complete	VERB
ftr-299	528	35	a	a	DET
ftr-299	528	36	structure	structure	NOUN
ftr-299	528	37	’s	’s	PART
ftr-299	528	38	frame	frame	NOUN
ftr-299	528	39	.	.	PUNCT
ftr-299	528	40	”	"	PUNCT
ftr-299	529	1	thus	thus	ADV
ftr-299	529	2	the	the	DET
ftr-299	529	3	court	court	NOUN
ftr-299	529	4	found	find	VERB
ftr-299	529	5	that	that	SCONJ
ftr-299	529	6	the	the	DET
ftr-299	529	7	taxpayer	taxpayer	NOUN
ftr-299	529	8	was	be	AUX
ftr-299	529	9	a	a	DET
ftr-299	529	10	producer	producer	NOUN
ftr-299	529	11	of	of	ADP
ftr-299	529	12	property	property	NOUN
ftr-299	529	13	subject	subject	NOUN
ftr-299	529	14	to	to	ADP
ftr-299	529	15	§	§	PROPN
ftr-299	529	16	263a	263a	PROPN
ftr-299	529	17	’s	’s	PART
ftr-299	529	18	capitalization	capitalization	NOUN
ftr-299	529	19	requirements	requirement	NOUN
ftr-299	529	20	.	.	PUNCT
ftr-299	530	1	the	the	DET
ftr-299	530	2	court	court	NOUN
ftr-299	530	3	also	also	ADV
ftr-299	530	4	held	hold	VERB
ftr-299	530	5	that	that	SCONJ
ftr-299	530	6	the	the	DET
ftr-299	530	7	irs	irs	PROPN
ftr-299	530	8	did	do	AUX
ftr-299	530	9	not	not	PART
ftr-299	530	10	abuse	abuse	VERB
ftr-299	530	11	its	its	PRON
ftr-299	530	12	discretion	discretion	NOUN
ftr-299	530	13	by	by	ADP
ftr-299	530	14	treating	treat	VERB
ftr-299	530	15	the	the	DET
ftr-299	530	16	taxpayer	taxpayer	NOUN
ftr-299	530	17	’s	’s	PART
ftr-299	530	18	deduction	deduction	NOUN
ftr-299	530	19	of	of	ADP
ftr-299	530	20	production	production	NOUN
ftr-299	530	21	expenses	expense	NOUN
ftr-299	530	22	as	as	ADP
ftr-299	530	23	an	an	DET
ftr-299	530	24	accounting	accounting	NOUN
ftr-299	530	25	method	method	NOUN
ftr-299	530	26	and	and	CCONJ
ftr-299	530	27	requiring	require	VERB
ftr-299	530	28	the	the	DET
ftr-299	530	29	taxpayer	taxpayer	NOUN
ftr-299	530	30	to	to	PART
ftr-299	530	31	adopt	adopt	VERB
ftr-299	530	32	the	the	DET
ftr-299	530	33	simplified	simplified	ADJ
ftr-299	530	34	production	production	NOUN
ftr-299	530	35	and	and	CCONJ
ftr-299	530	36	simplified	simplified	ADJ
ftr-299	530	37	service	service	NOUN
ftr-299	530	38	cost	cost	NOUN
ftr-299	530	39	methods	method	NOUN
ftr-299	530	40	of	of	ADP
ftr-299	530	41	accounting	account	VERB
ftr-299	530	42	under	under	ADP
ftr-299	530	43	reg	reg	NOUN
ftr-299	530	44	.	.	PUNCT
ftr-299	531	1	§	§	PROPN
ftr-299	531	2	§	§	PROPN
ftr-299	531	3	1.263a-2(b)(1	1.263a-2(b)(1	NUM
ftr-299	531	4	)	)	PUNCT
ftr-299	531	5	and	and	CCONJ
ftr-299	531	6	1.363a-1(h)(1	1.363a-1(h)(1	NUM
ftr-299	531	7	)	)	PUNCT
ftr-299	531	8	.	.	PUNCT
ftr-299	532	1	the	the	DET
ftr-299	532	2	court	court	NOUN
ftr-299	532	3	required	require	VERB
ftr-299	532	4	an	an	DET
ftr-299	532	5	allocation	allocation	NOUN
ftr-299	532	6	of	of	ADP
ftr-299	532	7	salaries	salary	NOUN
ftr-299	532	8	,	,	PUNCT
ftr-299	532	9	bonuses	bonus	NOUN
ftr-299	532	10	and	and	CCONJ
ftr-299	532	11	other	other	ADJ
ftr-299	532	12	expense	expense	NOUN
ftr-299	532	13	items	item	NOUN
ftr-299	532	14	between	between	ADP
ftr-299	532	15	indirect	indirect	ADJ
ftr-299	532	16	expenses	expense	NOUN
ftr-299	532	17	subject	subject	ADJ
ftr-299	532	18	to	to	ADP
ftr-299	532	19	capitalization	capitalization	NOUN
ftr-299	532	20	and	and	CCONJ
ftr-299	532	21	operating	operating	NOUN
ftr-299	532	22	expenses	expense	NOUN
ftr-299	532	23	currently	currently	ADV
ftr-299	532	24	deductible	deductible	ADJ
ftr-299	532	25	.	.	PUNCT
ftr-299	533	1	8	8	X
ftr-299	533	2	.	.	PUNCT
ftr-299	533	3	tax	tax	NOUN
ftr-299	533	4	expenditures	expenditure	NOUN
ftr-299	533	5	for	for	ADP
ftr-299	533	6	movies	movie	NOUN
ftr-299	533	7	and	and	CCONJ
ftr-299	533	8	television	television	NOUN
ftr-299	533	9	.	.	PUNCT
ftr-299	534	1	the	the	DET
ftr-299	534	2	compromise	compromise	NOUN
ftr-299	534	3	tax	tax	NOUN
ftr-299	534	4	relief	relief	NOUN
ftr-299	534	5	act	act	NOUN
ftr-299	534	6	of	of	ADP
ftr-299	534	7	2010	2010	NUM
ftr-299	534	8	,	,	PUNCT
ftr-299	534	9	§	§	PROPN
ftr-299	534	10	744	744	NUM
ftr-299	534	11	,	,	PUNCT
ftr-299	534	12	extends	extend	VERB
ftr-299	534	13	the	the	DET
ftr-299	534	14	election	election	NOUN
ftr-299	534	15	under	under	ADP
ftr-299	534	16	code	code	NOUN
ftr-299	534	17	§	§	PROPN
ftr-299	534	18	181	181	NUM
ftr-299	534	19	to	to	PART
ftr-299	534	20	expense	expense	VERB
ftr-299	534	21	up	up	ADP
ftr-299	534	22	to	to	PART
ftr-299	534	23	$	$	SYM
ftr-299	534	24	15	15	NUM
ftr-299	534	25	million	million	NUM
ftr-299	534	26	of	of	ADP
ftr-299	534	27	qualified	qualified	ADJ
ftr-299	534	28	film	film	NOUN
ftr-299	534	29	and	and	CCONJ
ftr-299	534	30	television	television	NOUN
ftr-299	534	31	production	production	NOUN
ftr-299	534	32	costs	cost	NOUN
ftr-299	534	33	if	if	SCONJ
ftr-299	534	34	75	75	NUM
ftr-299	534	35	percent	percent	NOUN
ftr-299	534	36	of	of	ADP
ftr-299	534	37	total	total	ADJ
ftr-299	534	38	compensation	compensation	NOUN
ftr-299	534	39	is	be	AUX
ftr-299	534	40	for	for	ADP
ftr-299	534	41	services	service	NOUN
ftr-299	534	42	performed	perform	VERB
ftr-299	534	43	in	in	ADP
ftr-299	534	44	the	the	DET
ftr-299	534	45	u.s	u.s	PROPN
ftr-299	534	46	.	.	PROPN
ftr-299	534	47	the	the	DET
ftr-299	534	48	limit	limit	NOUN
ftr-299	534	49	is	be	AUX
ftr-299	534	50	$	$	SYM
ftr-299	534	51	20	20	NUM
ftr-299	534	52	million	million	NUM
ftr-299	534	53	for	for	ADP
ftr-299	534	54	production	production	NOUN
ftr-299	534	55	costs	cost	NOUN
ftr-299	534	56	incurred	incur	VERB
ftr-299	534	57	in	in	ADP
ftr-299	534	58	lowincome	lowincome	NOUN
ftr-299	534	59	or	or	CCONJ
ftr-299	534	60	distressed	distressed	ADJ
ftr-299	534	61	communities	community	NOUN
ftr-299	534	62	through	through	ADP
ftr-299	534	63	2011	2011	NUM
ftr-299	534	64	.	.	PUNCT
ftr-299	535	1	a.	a.	NOUN
ftr-299	535	2	final	final	PROPN
ftr-299	535	3	regulations	regulation	NOUN
ftr-299	535	4	come	come	VERB
ftr-299	535	5	out	out	ADP
ftr-299	535	6	just	just	ADV
ftr-299	535	7	in	in	ADP
ftr-299	535	8	time	time	NOUN
ftr-299	535	9	for	for	ADP
ftr-299	535	10	the	the	DET
ftr-299	535	11	expiration	expiration	NOUN
ftr-299	535	12	date	date	NOUN
ftr-299	535	13	of	of	ADP
ftr-299	535	14	the	the	DET
ftr-299	535	15	statute	statute	NOUN
ftr-299	535	16	.	.	PUNCT
ftr-299	536	1	t.d	t.d	PROPN
ftr-299	536	2	.	.	PROPN
ftr-299	536	3	9551	9551	NUM
ftr-299	536	4	,	,	PUNCT
ftr-299	536	5	deduction	deduction	NOUN
ftr-299	536	6	for	for	ADP
ftr-299	536	7	qualified	qualified	ADJ
ftr-299	536	8	film	film	NOUN
ftr-299	536	9	and	and	CCONJ
ftr-299	536	10	television	television	NOUN
ftr-299	536	11	production	production	NOUN
ftr-299	536	12	costs	cost	NOUN
ftr-299	536	13	,	,	PUNCT
ftr-299	536	14	76	76	NUM
ftr-299	536	15	f.r	f.r	NOUN
ftr-299	536	16	.	.	PROPN
ftr-299	536	17	60721	60721	NUM
ftr-299	536	18	(	(	PUNCT
ftr-299	536	19	9/30/11	9/30/11	NUM
ftr-299	536	20	)	)	PUNCT
ftr-299	536	21	.	.	PUNCT
ftr-299	537	1	section	section	NOUN
ftr-299	537	2	181	181	NUM
ftr-299	537	3	provides	provide	VERB
ftr-299	537	4	for	for	ADP
ftr-299	537	5	an	an	DET
ftr-299	537	6	election	election	NOUN
ftr-299	537	7	to	to	PART
ftr-299	537	8	deduct	deduct	VERB
ftr-299	537	9	qualified	qualified	ADJ
ftr-299	537	10	film	film	NOUN
ftr-299	537	11	or	or	CCONJ
ftr-299	537	12	television	television	NOUN
ftr-299	537	13	production	production	NOUN
ftr-299	537	14	costs	cost	NOUN
ftr-299	537	15	incurred	incur	VERB
ftr-299	537	16	in	in	ADP
ftr-299	537	17	productions	production	NOUN
ftr-299	537	18	commenced	commence	VERB
ftr-299	537	19	prior	prior	ADV
ftr-299	537	20	to	to	ADP
ftr-299	537	21	1/1/12	1/1/12	NUM
ftr-299	537	22	,	,	PUNCT
ftr-299	537	23	as	as	ADP
ftr-299	537	24	an	an	DET
ftr-299	537	25	expense	expense	NOUN
ftr-299	537	26	not	not	PART
ftr-299	537	27	chargeable	chargeable	ADJ
ftr-299	537	28	to	to	ADP
ftr-299	537	29	capital	capital	NOUN
ftr-299	537	30	account	account	NOUN
ftr-299	537	31	in	in	ADP
ftr-299	537	32	an	an	DET
ftr-299	537	33	amount	amount	NOUN
ftr-299	537	34	up	up	ADP
ftr-299	537	35	to	to	PART
ftr-299	537	36	$	$	SYM
ftr-299	537	37	15	15	NUM
ftr-299	537	38	million	million	NUM
ftr-299	537	39	for	for	ADP
ftr-299	537	40	each	each	DET
ftr-299	537	41	production	production	NOUN
ftr-299	537	42	,	,	PUNCT
ftr-299	537	43	or	or	CCONJ
ftr-299	537	44	$	$	SYM
ftr-299	537	45	20	20	NUM
ftr-299	537	46	million	million	NUM
ftr-299	537	47	for	for	ADP
ftr-299	537	48	production	production	NOUN
ftr-299	537	49	expenses	expense	NOUN
ftr-299	537	50	incurred	incur	VERB
ftr-299	537	51	in	in	ADP
ftr-299	537	52	certain	certain	ADJ
ftr-299	537	53	low	low	ADJ
ftr-299	537	54	income	income	NOUN
ftr-299	537	55	or	or	CCONJ
ftr-299	537	56	distressed	distressed	ADJ
ftr-299	537	57	county	county	NOUN
ftr-299	537	58	areas	area	NOUN
ftr-299	537	59	.	.	PUNCT
ftr-299	538	1	a	a	DET
ftr-299	538	2	production	production	NOUN
ftr-299	538	3	qualifies	qualify	VERB
ftr-299	538	4	for	for	ADP
ftr-299	538	5	the	the	DET
ftr-299	538	6	election	election	NOUN
ftr-299	538	7	if	if	SCONJ
ftr-299	538	8	at	at	ADV
ftr-299	538	9	least	least	ADV
ftr-299	538	10	75	75	NUM
ftr-299	538	11	percent	percent	NOUN
ftr-299	538	12	of	of	ADP
ftr-299	538	13	the	the	DET
ftr-299	538	14	total	total	ADJ
ftr-299	538	15	compensation	compensation	NOUN
ftr-299	538	16	for	for	ADP
ftr-299	538	17	the	the	DET
ftr-299	538	18	production	production	NOUN
ftr-299	538	19	is	be	AUX
ftr-299	538	20	for	for	ADP
ftr-299	538	21	services	service	NOUN
ftr-299	538	22	performed	perform	VERB
ftr-299	538	23	in	in	ADP
ftr-299	538	24	the	the	DET
ftr-299	538	25	united	united	PROPN
ftr-299	538	26	states	states	PROPN
ftr-299	538	27	by	by	ADP
ftr-299	538	28	actors	actor	NOUN
ftr-299	538	29	,	,	PUNCT
ftr-299	538	30	directors	director	NOUN
ftr-299	538	31	,	,	PUNCT
ftr-299	538	32	producers	producer	NOUN
ftr-299	538	33	,	,	PUNCT
ftr-299	538	34	and	and	CCONJ
ftr-299	538	35	production	production	NOUN
ftr-299	538	36	personnel	personnel	NOUN
ftr-299	538	37	.	.	PUNCT
ftr-299	539	1	final	final	ADJ
ftr-299	539	2	regulations	regulation	NOUN
ftr-299	539	3	§	§	PROPN
ftr-299	539	4	§	§	PROPN
ftr-299	539	5	1.181	1.181	NUM
ftr-299	539	6	-	-	SYM
ftr-299	539	7	1	1	NUM
ftr-299	539	8	through	through	ADP
ftr-299	539	9	-6	-6	PROPN
ftr-299	539	10	,	,	PUNCT
ftr-299	539	11	replacing	replace	VERB
ftr-299	539	12	temporary	temporary	ADJ
ftr-299	539	13	and	and	CCONJ
ftr-299	539	14	proposed	propose	VERB
ftr-299	539	15	regulations	regulation	NOUN
ftr-299	539	16	,	,	PUNCT
ftr-299	539	17	clarify	clarify	VERB
ftr-299	539	18	the	the	DET
ftr-299	539	19	owner	owner	NOUN
ftr-299	539	20	of	of	ADP
ftr-299	539	21	production	production	NOUN
ftr-299	539	22	costs	cost	NOUN
ftr-299	539	23	,	,	PUNCT
ftr-299	539	24	the	the	DET
ftr-299	539	25	definition	definition	NOUN
ftr-299	539	26	of	of	ADP
ftr-299	539	27	aggregate	aggregate	ADJ
ftr-299	539	28	production	production	NOUN
ftr-299	539	29	costs	cost	NOUN
ftr-299	539	30	for	for	ADP
ftr-299	539	31	purposes	purpose	NOUN
ftr-299	539	32	of	of	ADP
ftr-299	539	33	the	the	DET
ftr-299	539	34	election	election	NOUN
ftr-299	539	35	and	and	CCONJ
ftr-299	539	36	limitations	limitation	NOUN
ftr-299	539	37	,	,	PUNCT
ftr-299	539	38	and	and	CCONJ
ftr-299	539	39	provisions	provision	NOUN
ftr-299	539	40	applicable	applicable	ADJ
ftr-299	539	41	to	to	ADP
ftr-299	539	42	participations	participation	NOUN
ftr-299	539	43	and	and	CCONJ
ftr-299	539	44	residuals	residual	NOUN
ftr-299	539	45	.	.	PUNCT
ftr-299	540	1	2014	2014	NUM
ftr-299	540	2	]	]	PUNCT
ftr-299	540	3	recent	recent	ADJ
ftr-299	540	4	developments	development	NOUN
ftr-299	540	5	in	in	ADP
ftr-299	540	6	federal	federal	ADJ
ftr-299	540	7	income	income	NOUN
ftr-299	540	8	taxation	taxation	NOUN
ftr-299	540	9	257	257	NUM
ftr-299	540	10	b.	b.	PROPN
ftr-299	540	11	temporary	temporary	ADJ
ftr-299	540	12	and	and	CCONJ
ftr-299	540	13	proposed	propose	VERB
ftr-299	540	14	regulations	regulation	NOUN
ftr-299	540	15	update	update	VERB
ftr-299	540	16	the	the	DET
ftr-299	540	17	rules	rule	NOUN
ftr-299	540	18	.	.	PUNCT
ftr-299	541	1	reg-146297	reg-146297	NOUN
ftr-299	541	2	-	-	PUNCT
ftr-299	541	3	09	09	NUM
ftr-299	541	4	,	,	PUNCT
ftr-299	541	5	deduction	deduction	NOUN
ftr-299	541	6	for	for	ADP
ftr-299	541	7	qualified	qualified	ADJ
ftr-299	541	8	film	film	NOUN
ftr-299	541	9	and	and	CCONJ
ftr-299	541	10	television	television	NOUN
ftr-299	541	11	production	production	NOUN
ftr-299	541	12	costs	cost	NOUN
ftr-299	541	13	,	,	PUNCT
ftr-299	541	14	76	76	NUM
ftr-299	541	15	f.r	f.r	NOUN
ftr-299	541	16	.	.	PROPN
ftr-299	542	1	64879	64879	NUM
ftr-299	542	2	(	(	PUNCT
ftr-299	542	3	10/19/11	10/19/11	NUM
ftr-299	542	4	)	)	PUNCT
ftr-299	542	5	.	.	PUNCT
ftr-299	543	1	the	the	DET
ftr-299	543	2	temporary	temporary	ADJ
ftr-299	543	3	(	(	PUNCT
ftr-299	543	4	temp	temp	NOUN
ftr-299	543	5	.	.	PUNCT
ftr-299	543	6	regs	regs	PROPN
ftr-299	543	7	.	.	PUNCT
ftr-299	544	1	§	§	PROPN
ftr-299	544	2	§	§	PROPN
ftr-299	544	3	1.181	1.181	NUM
ftr-299	544	4	-	-	SYM
ftr-299	544	5	0	0	NUM
ftr-299	544	6	t	t	NOUN
ftr-299	544	7	,	,	PUNCT
ftr-299	544	8	1.181	1.181	NUM
ftr-299	544	9	-	-	SYM
ftr-299	544	10	1	1	NUM
ftr-299	544	11	t	t	NOUN
ftr-299	544	12	)	)	PUNCT
ftr-299	544	13	and	and	CCONJ
ftr-299	544	14	proposed	propose	VERB
ftr-299	544	15	regulations	regulation	NOUN
ftr-299	544	16	clarify	clarify	VERB
ftr-299	544	17	that	that	SCONJ
ftr-299	544	18	the	the	DET
ftr-299	544	19	$	$	SYM
ftr-299	544	20	15	15	NUM
ftr-299	544	21	million	million	NUM
ftr-299	544	22	(	(	PUNCT
ftr-299	544	23	or	or	CCONJ
ftr-299	544	24	$	$	SYM
ftr-299	544	25	20	20	NUM
ftr-299	544	26	million	million	NUM
ftr-299	544	27	)	)	PUNCT
ftr-299	544	28	limitation	limitation	NOUN
ftr-299	544	29	under	under	ADP
ftr-299	544	30	amendments	amendment	NOUN
ftr-299	544	31	to	to	ADP
ftr-299	544	32	§	§	PROPN
ftr-299	544	33	181	181	NUM
ftr-299	544	34	applies	apply	VERB
ftr-299	544	35	to	to	PART
ftr-299	544	36	limit	limit	VERB
ftr-299	544	37	the	the	DET
ftr-299	544	38	aggregate	aggregate	ADJ
ftr-299	544	39	deduction	deduction	NOUN
ftr-299	544	40	for	for	ADP
ftr-299	544	41	production	production	NOUN
ftr-299	544	42	costs	cost	NOUN
ftr-299	544	43	paid	pay	VERB
ftr-299	544	44	or	or	CCONJ
ftr-299	544	45	incurred	incur	VERB
ftr-299	544	46	by	by	ADP
ftr-299	544	47	all	all	DET
ftr-299	544	48	owners	owner	NOUN
ftr-299	544	49	of	of	ADP
ftr-299	544	50	a	a	DET
ftr-299	544	51	qualified	qualified	ADJ
ftr-299	544	52	film	film	NOUN
ftr-299	544	53	or	or	CCONJ
ftr-299	544	54	television	television	NOUN
ftr-299	544	55	production	production	NOUN
ftr-299	544	56	for	for	ADP
ftr-299	544	57	each	each	DET
ftr-299	544	58	qualified	qualified	ADJ
ftr-299	544	59	production	production	NOUN
ftr-299	544	60	,	,	PUNCT
ftr-299	544	61	rather	rather	ADV
ftr-299	544	62	than	than	ADP
ftr-299	544	63	limit	limit	VERB
ftr-299	544	64	the	the	DET
ftr-299	544	65	aggregate	aggregate	ADJ
ftr-299	544	66	production	production	NOUN
ftr-299	544	67	costs	cost	NOUN
ftr-299	544	68	.	.	PUNCT
ftr-299	545	1	c.	c.	NOUN
ftr-299	545	2	and	and	CCONJ
ftr-299	545	3	now	now	ADV
ftr-299	545	4	,	,	PUNCT
ftr-299	545	5	“	"	PUNCT
ftr-299	545	6	final	final	ADJ
ftr-299	545	7	”	"	PUNCT
ftr-299	545	8	final	final	ADJ
ftr-299	545	9	regulations	regulation	NOUN
ftr-299	545	10	after	after	SCONJ
ftr-299	545	11	the	the	DET
ftr-299	545	12	provision	provision	NOUN
ftr-299	545	13	expired	expire	VERB
ftr-299	545	14	.	.	PUNCT
ftr-299	546	1	t.d	t.d	PROPN
ftr-299	546	2	.	.	PROPN
ftr-299	546	3	9603	9603	NUM
ftr-299	546	4	,	,	PUNCT
ftr-299	547	1	deduction	deduction	NOUN
ftr-299	547	2	for	for	ADP
ftr-299	547	3	qualified	qualified	ADJ
ftr-299	547	4	film	film	NOUN
ftr-299	547	5	and	and	CCONJ
ftr-299	547	6	television	television	NOUN
ftr-299	547	7	production	production	NOUN
ftr-299	547	8	costs	cost	NOUN
ftr-299	547	9	,	,	PUNCT
ftr-299	547	10	77	77	NUM
ftr-299	547	11	f.r	f.r	NOUN
ftr-299	547	12	.	.	NOUN
ftr-299	547	13	72923	72923	NUM
ftr-299	547	14	(	(	PUNCT
ftr-299	547	15	12/7/12	12/7/12	NUM
ftr-299	547	16	)	)	PUNCT
ftr-299	547	17	.	.	PUNCT
ftr-299	548	1	the	the	DET
ftr-299	548	2	final	final	ADJ
ftr-299	548	3	regulations	regulation	NOUN
ftr-299	548	4	(	(	PUNCT
ftr-299	548	5	reg	reg	NOUN
ftr-299	548	6	.	.	PUNCT
ftr-299	549	1	§	§	PROPN
ftr-299	549	2	§	§	PROPN
ftr-299	549	3	1.181	1.181	NUM
ftr-299	549	4	-	-	SYM
ftr-299	549	5	0	0	NUM
ftr-299	549	6	,	,	PUNCT
ftr-299	549	7	1.181	1.181	NUM
ftr-299	549	8	-	-	SYM
ftr-299	549	9	1	1	NUM
ftr-299	549	10	)	)	PUNCT
ftr-299	549	11	remove	remove	VERB
ftr-299	549	12	the	the	DET
ftr-299	549	13	temporary	temporary	ADJ
ftr-299	549	14	regulations	regulation	NOUN
ftr-299	549	15	,	,	PUNCT
ftr-299	549	16	and	and	CCONJ
ftr-299	549	17	provide	provide	VERB
ftr-299	549	18	that	that	SCONJ
ftr-299	549	19	whether	whether	SCONJ
ftr-299	549	20	production	production	NOUN
ftr-299	549	21	costs	cost	NOUN
ftr-299	549	22	qualify	qualify	VERB
ftr-299	549	23	for	for	ADP
ftr-299	549	24	preor	preor	NOUN
ftr-299	549	25	post-1/1/08	post-1/1/08	NOUN
ftr-299	549	26	limitations	limitation	NOUN
ftr-299	549	27	,	,	PUNCT
ftr-299	549	28	compensation	compensation	NOUN
ftr-299	549	29	to	to	ADP
ftr-299	549	30	actors	actor	NOUN
ftr-299	549	31	is	be	AUX
ftr-299	549	32	allocated	allocate	VERB
ftr-299	549	33	to	to	ADP
ftr-299	549	34	first	first	ADJ
ftr-299	549	35	unit	unit	NOUN
ftr-299	549	36	principal	principal	ADJ
ftr-299	549	37	photography	photography	NOUN
ftr-299	549	38	.	.	PUNCT
ftr-299	550	1	d.	d.	PROPN
ftr-299	550	2	thank	thank	PROPN
ftr-299	550	3	dodd	dodd	PROPN
ftr-299	550	4	that	that	SCONJ
ftr-299	550	5	special	special	ADJ
ftr-299	550	6	expensing	expense	VERB
ftr-299	550	7	rules	rule	NOUN
ftr-299	550	8	for	for	ADP
ftr-299	550	9	film	film	NOUN
ftr-299	550	10	and	and	CCONJ
ftr-299	550	11	television	television	NOUN
ftr-299	550	12	productions	production	NOUN
ftr-299	550	13	were	be	AUX
ftr-299	550	14	extended	extend	VERB
ftr-299	550	15	to	to	ADP
ftr-299	550	16	2012	2012	NUM
ftr-299	550	17	and	and	CCONJ
ftr-299	550	18	2013	2013	NUM
ftr-299	550	19	.	.	PUNCT
ftr-299	551	1	the	the	DET
ftr-299	551	2	2012	2012	NUM
ftr-299	551	3	taxpayer	taxpayer	NOUN
ftr-299	551	4	relief	relief	NOUN
ftr-299	551	5	(	(	PUNCT
ftr-299	551	6	and	and	CCONJ
ftr-299	551	7	not	not	PART
ftr-299	551	8	so	so	ADV
ftr-299	551	9	grand	grand	ADJ
ftr-299	551	10	compromise	compromise	NOUN
ftr-299	551	11	)	)	PUNCT
ftr-299	551	12	tax	tax	NOUN
ftr-299	551	13	act	act	NOUN
ftr-299	551	14	,	,	PUNCT
ftr-299	551	15	§	§	NOUN
ftr-299	551	16	317	317	NUM
ftr-299	551	17	,	,	PUNCT
ftr-299	551	18	extends	extend	VERB
ftr-299	551	19	through	through	ADP
ftr-299	551	20	the	the	DET
ftr-299	551	21	end	end	NOUN
ftr-299	551	22	of	of	ADP
ftr-299	551	23	2013	2013	NUM
ftr-299	551	24	the	the	DET
ftr-299	551	25	election	election	NOUN
ftr-299	551	26	under	under	ADP
ftr-299	551	27	code	code	NOUN
ftr-299	551	28	§	§	PROPN
ftr-299	551	29	181	181	NUM
ftr-299	551	30	to	to	PART
ftr-299	551	31	expense	expense	VERB
ftr-299	551	32	up	up	ADP
ftr-299	551	33	to	to	PART
ftr-299	551	34	$	$	SYM
ftr-299	551	35	15	15	NUM
ftr-299	551	36	million	million	NUM
ftr-299	551	37	of	of	ADP
ftr-299	551	38	qualified	qualified	ADJ
ftr-299	551	39	film	film	NOUN
ftr-299	551	40	and	and	CCONJ
ftr-299	551	41	television	television	NOUN
ftr-299	551	42	production	production	NOUN
ftr-299	551	43	costs	cost	NOUN
ftr-299	551	44	if	if	SCONJ
ftr-299	551	45	75	75	NUM
ftr-299	551	46	percent	percent	NOUN
ftr-299	551	47	of	of	ADP
ftr-299	551	48	total	total	ADJ
ftr-299	551	49	compensation	compensation	NOUN
ftr-299	551	50	is	be	AUX
ftr-299	551	51	for	for	ADP
ftr-299	551	52	services	service	NOUN
ftr-299	551	53	performed	perform	VERB
ftr-299	551	54	in	in	ADP
ftr-299	551	55	the	the	DET
ftr-299	551	56	u.s	u.s	PROPN
ftr-299	551	57	.	.	PROPN
ftr-299	551	58			PUNCT
ftr-299	552	1	the	the	DET
ftr-299	552	2	limit	limit	NOUN
ftr-299	552	3	is	be	AUX
ftr-299	552	4	$	$	SYM
ftr-299	552	5	20	20	NUM
ftr-299	552	6	million	million	NUM
ftr-299	552	7	for	for	ADP
ftr-299	552	8	production	production	NOUN
ftr-299	552	9	costs	cost	NOUN
ftr-299	552	10	incurred	incur	VERB
ftr-299	552	11	in	in	ADP
ftr-299	552	12	low	low	ADJ
ftr-299	552	13	-	-	PUNCT
ftr-299	552	14	income	income	NOUN
ftr-299	552	15	or	or	CCONJ
ftr-299	552	16	distressed	distressed	ADJ
ftr-299	552	17	communities	community	NOUN
ftr-299	552	18	.	.	PUNCT
ftr-299	553	1	are	be	AUX
ftr-299	553	2	any	any	DET
ftr-299	553	3	members	member	NOUN
ftr-299	553	4	of	of	ADP
ftr-299	553	5	the	the	DET
ftr-299	553	6	film	film	NOUN
ftr-299	553	7	crew	crew	NOUN
ftr-299	553	8	residents	resident	NOUN
ftr-299	553	9	of	of	ADP
ftr-299	553	10	those	those	DET
ftr-299	553	11	communities	community	NOUN
ftr-299	553	12	?	?	PUNCT
ftr-299	554	1	e.	e.	PROPN
ftr-299	555	1	no	no	DET
ftr-299	555	2	deduction	deduction	NOUN
ftr-299	555	3	under	under	ADP
ftr-299	555	4	this	this	DET
ftr-299	555	5	terminated	terminate	VERB
ftr-299	555	6	provision	provision	NOUN
ftr-299	555	7	without	without	ADP
ftr-299	555	8	a	a	DET
ftr-299	555	9	proper	proper	ADJ
ftr-299	555	10	election	election	NOUN
ftr-299	555	11	.	.	PUNCT
ftr-299	556	1	staples	staples	PROPN
ftr-299	556	2	v.	v.	ADP
ftr-299	556	3	commissioner	commissioner	PROPN
ftr-299	556	4	,	,	PUNCT
ftr-299	556	5	t.c	t.c	PROPN
ftr-299	556	6	.	.	PROPN
ftr-299	556	7	memo	memo	NOUN
ftr-299	556	8	2013	2013	NUM
ftr-299	556	9	-	-	SYM
ftr-299	556	10	262	262	NUM
ftr-299	556	11	(	(	PUNCT
ftr-299	556	12	11/18/13	11/18/13	PROPN
ftr-299	556	13	)	)	PUNCT
ftr-299	556	14	.	.	PUNCT
ftr-299	557	1	section	section	NOUN
ftr-299	557	2	181	181	NUM
ftr-299	557	3	allowed	allow	VERB
ftr-299	557	4	a	a	DET
ftr-299	557	5	current	current	ADJ
ftr-299	557	6	deduction	deduction	NOUN
ftr-299	557	7	of	of	ADP
ftr-299	557	8	otherwise	otherwise	ADV
ftr-299	557	9	capital	capital	NOUN
ftr-299	557	10	expenses	expense	NOUN
ftr-299	557	11	incurred	incur	VERB
ftr-299	557	12	for	for	ADP
ftr-299	557	13	u.s	u.s	PROPN
ftr-299	557	14	.	.	PROPN
ftr-299	557	15	production	production	NOUN
ftr-299	557	16	of	of	ADP
ftr-299	557	17	movie	movie	NOUN
ftr-299	557	18	or	or	CCONJ
ftr-299	557	19	television	television	NOUN
ftr-299	557	20	programing	programing	NOUN
ftr-299	557	21	pursuant	pursuant	NOUN
ftr-299	557	22	to	to	ADP
ftr-299	557	23	an	an	DET
ftr-299	557	24	election	election	NOUN
ftr-299	557	25	in	in	ADP
ftr-299	557	26	the	the	DET
ftr-299	557	27	form	form	NOUN
ftr-299	557	28	specified	specify	VERB
ftr-299	557	29	by	by	ADP
ftr-299	557	30	the	the	DET
ftr-299	557	31	irs	irs	PROPN
ftr-299	557	32	.	.	PUNCT
ftr-299	558	1	the	the	DET
ftr-299	558	2	provision	provision	NOUN
ftr-299	558	3	applies	apply	VERB
ftr-299	558	4	to	to	ADP
ftr-299	558	5	production	production	NOUN
ftr-299	558	6	expenses	expense	NOUN
ftr-299	558	7	incurred	incur	VERB
ftr-299	558	8	before	before	ADP
ftr-299	558	9	12/31/13	12/31/13	PROPN
ftr-299	558	10	.	.	PUNCT
ftr-299	559	1	the	the	DET
ftr-299	559	2	taxpayer	taxpayer	NOUN
ftr-299	559	3	,	,	PUNCT
ftr-299	559	4	an	an	DET
ftr-299	559	5	attorney	attorney	NOUN
ftr-299	559	6	,	,	PUNCT
ftr-299	559	7	deducted	deduct	VERB
ftr-299	559	8	research	research	NOUN
ftr-299	559	9	expenses	expense	NOUN
ftr-299	559	10	incurred	incur	VERB
ftr-299	559	11	in	in	ADP
ftr-299	559	12	developing	develop	VERB
ftr-299	559	13	a	a	DET
ftr-299	559	14	series	series	NOUN
ftr-299	559	15	on	on	ADP
ftr-299	559	16	u.s	u.s	PROPN
ftr-299	559	17	.	.	PROPN
ftr-299	559	18	history	history	NOUN
ftr-299	559	19	by	by	ADP
ftr-299	559	20	claiming	claim	VERB
ftr-299	559	21	the	the	DET
ftr-299	559	22	expenses	expense	NOUN
ftr-299	559	23	on	on	ADP
ftr-299	559	24	schedule	schedule	NOUN
ftr-299	559	25	c	c	NOUN
ftr-299	559	26	,	,	PUNCT
ftr-299	559	27	but	but	CCONJ
ftr-299	559	28	failed	fail	VERB
ftr-299	559	29	to	to	PART
ftr-299	559	30	file	file	VERB
ftr-299	559	31	the	the	DET
ftr-299	559	32	form	form	NOUN
ftr-299	559	33	3115	3115	NUM
ftr-299	559	34	required	require	VERB
ftr-299	559	35	by	by	ADP
ftr-299	559	36	temp	temp	NOUN
ftr-299	559	37	.	.	PUNCT
ftr-299	560	1	reg	reg	NOUN
ftr-299	560	2	.	.	PUNCT
ftr-299	561	1	§	§	PROPN
ftr-299	561	2	1.181	1.181	NUM
ftr-299	561	3	-	-	PUNCT
ftr-299	561	4	2t(c)(1	2t(c)(1	NUM
ftr-299	561	5	)	)	PUNCT
ftr-299	561	6	.	.	PUNCT
ftr-299	562	1	although	although	SCONJ
ftr-299	562	2	the	the	DET
ftr-299	562	3	court	court	NOUN
ftr-299	562	4	(	(	PUNCT
ftr-299	562	5	judge	judge	PROPN
ftr-299	562	6	wherry	wherry	PROPN
ftr-299	562	7	)	)	PUNCT
ftr-299	562	8	was	be	AUX
ftr-299	562	9	willing	willing	ADJ
ftr-299	562	10	to	to	PART
ftr-299	562	11	consider	consider	VERB
ftr-299	562	12	the	the	DET
ftr-299	562	13	doctrine	doctrine	NOUN
ftr-299	562	14	of	of	ADP
ftr-299	562	15	substantial	substantial	ADJ
ftr-299	562	16	compliance	compliance	NOUN
ftr-299	562	17	in	in	ADP
ftr-299	562	18	attempting	attempt	VERB
ftr-299	562	19	to	to	PART
ftr-299	562	20	make	make	VERB
ftr-299	562	21	the	the	DET
ftr-299	562	22	§	§	PROPN
ftr-299	562	23	181	181	NUM
ftr-299	562	24	election	election	NOUN
ftr-299	562	25	,	,	PUNCT
ftr-299	562	26	the	the	DET
ftr-299	562	27	court	court	NOUN
ftr-299	562	28	indicated	indicate	VERB
ftr-299	562	29	that	that	SCONJ
ftr-299	562	30	since	since	SCONJ
ftr-299	562	31	the	the	DET
ftr-299	562	32	taxpayer	taxpayer	NOUN
ftr-299	562	33	had	have	AUX
ftr-299	562	34	not	not	PART
ftr-299	562	35	begun	begin	VERB
ftr-299	562	36	principal	principal	ADJ
ftr-299	562	37	photography	photography	NOUN
ftr-299	562	38	in	in	ADP
ftr-299	562	39	the	the	DET
ftr-299	562	40	years	year	NOUN
ftr-299	562	41	at	at	ADP
ftr-299	562	42	issue	issue	NOUN
ftr-299	562	43	,	,	PUNCT
ftr-299	562	44	the	the	DET
ftr-299	562	45	taxpayer	taxpayer	NOUN
ftr-299	562	46	was	be	AUX
ftr-299	562	47	not	not	PART
ftr-299	562	48	entitled	entitle	VERB
ftr-299	562	49	to	to	ADP
ftr-299	562	50	the	the	DET
ftr-299	562	51	deduction	deduction	NOUN
ftr-299	562	52	in	in	ADP
ftr-299	562	53	any	any	DET
ftr-299	562	54	event	event	NOUN
ftr-299	562	55	.	.	PUNCT
ftr-299	563	1	9	9	X
ftr-299	563	2	.	.	PUNCT
ftr-299	563	3	“	"	PUNCT
ftr-299	563	4	candy	candy	NOUN
ftr-299	563	5	,	,	PUNCT
ftr-299	563	6	cigarettes	cigarette	NOUN
ftr-299	563	7	,	,	PUNCT
ftr-299	563	8	and	and	CCONJ
ftr-299	563	9	.	.	PUNCT
ftr-299	563	10	.	.	PUNCT
ftr-299	563	11	.	.	PUNCT
ftr-299	563	12	.	.	PUNCT
ftr-299	564	1	?	?	PUNCT
ftr-299	564	2	”	"	PUNCT
ftr-299	564	3	city	city	NOUN
ftr-299	564	4	line	line	NOUN
ftr-299	564	5	candy	candy	NOUN
ftr-299	564	6	&	&	CCONJ
ftr-299	564	7	tobacco	tobacco	PROPN
ftr-299	564	8	corp	corp	PROPN
ftr-299	564	9	.	.	PROPN
ftr-299	565	1	v.	v.	PROPN
ftr-299	565	2	commissioner	commissioner	PROPN
ftr-299	565	3	,	,	PUNCT
ftr-299	565	4	141	141	NUM
ftr-299	565	5	t.c	t.c	NOUN
ftr-299	565	6	.	.	PUNCT
ftr-299	566	1	no	no	INTJ
ftr-299	566	2	.	.	NOUN
ftr-299	566	3	13	13	NUM
ftr-299	566	4	(	(	PUNCT
ftr-299	566	5	11/19/13	11/19/13	NUM
ftr-299	566	6	)	)	PUNCT
ftr-299	566	7	.	.	PUNCT
ftr-299	567	1	section	section	PROPN
ftr-299	567	2	263a(b)(2)(b	263a(b)(2)(b	PROPN
ftr-299	567	3	)	)	PUNCT
ftr-299	567	4	provides	provide	VERB
ftr-299	567	5	a	a	DET
ftr-299	567	6	small	small	ADJ
ftr-299	567	7	reseller	reseller	NOUN
ftr-299	567	8	exception	exception	NOUN
ftr-299	567	9	to	to	ADP
ftr-299	567	10	the	the	DET
ftr-299	567	11	§	§	PROPN
ftr-299	567	12	263a	263a	PROPN
ftr-299	567	13	uniform	uniform	ADJ
ftr-299	567	14	capitalization	capitalization	NOUN
ftr-299	567	15	rules	rule	NOUN
ftr-299	567	16	,	,	PUNCT
ftr-299	567	17	which	which	PRON
ftr-299	567	18	applies	apply	VERB
ftr-299	567	19	to	to	ADP
ftr-299	567	20	businesses	business	NOUN
ftr-299	567	21	acquiring	acquire	VERB
ftr-299	567	22	goods	good	NOUN
ftr-299	567	23	for	for	ADP
ftr-299	567	24	resale	resale	NOUN
ftr-299	567	25	if	if	SCONJ
ftr-299	567	26	258	258	NUM
ftr-299	567	27	florida	florida	PROPN
ftr-299	567	28	tax	tax	NOUN
ftr-299	567	29	review	review	NOUN
ftr-299	568	1	[	[	X
ftr-299	568	2	vol	vol	NOUN
ftr-299	568	3	.	.	PUNCT
ftr-299	569	1	15:5	15:5	NUM
ftr-299	569	2	the	the	DET
ftr-299	569	3	firm	firm	NOUN
ftr-299	569	4	’s	’s	PART
ftr-299	569	5	average	average	ADJ
ftr-299	569	6	annual	annual	ADJ
ftr-299	569	7	gross	gross	ADJ
ftr-299	569	8	receipts	receipt	NOUN
ftr-299	569	9	for	for	ADP
ftr-299	569	10	the	the	DET
ftr-299	569	11	three	three	NUM
ftr-299	569	12	-	-	PUNCT
ftr-299	569	13	year	year	NOUN
ftr-299	569	14	period	period	NOUN
ftr-299	569	15	immediately	immediately	ADV
ftr-299	569	16	preceding	precede	VERB
ftr-299	569	17	the	the	DET
ftr-299	569	18	taxable	taxable	ADJ
ftr-299	569	19	year	year	NOUN
ftr-299	569	20	do	do	AUX
ftr-299	569	21	not	not	PART
ftr-299	569	22	exceed	exceed	VERB
ftr-299	569	23	$	$	SYM
ftr-299	569	24	10	10	NUM
ftr-299	569	25	million	million	NUM
ftr-299	569	26	.	.	PUNCT
ftr-299	570	1	the	the	DET
ftr-299	570	2	tax	tax	NOUN
ftr-299	570	3	court	court	NOUN
ftr-299	570	4	(	(	PUNCT
ftr-299	570	5	judge	judge	NOUN
ftr-299	570	6	marvel	marvel	PROPN
ftr-299	570	7	)	)	PUNCT
ftr-299	570	8	held	hold	VERB
ftr-299	570	9	that	that	SCONJ
ftr-299	570	10	for	for	ADP
ftr-299	570	11	purposes	purpose	NOUN
ftr-299	570	12	of	of	ADP
ftr-299	570	13	determining	determine	VERB
ftr-299	570	14	eligibility	eligibility	NOUN
ftr-299	570	15	for	for	ADP
ftr-299	570	16	the	the	DET
ftr-299	570	17	§	§	PROPN
ftr-299	570	18	263a(b)(2)(b	263a(b)(2)(b	PROPN
ftr-299	570	19	)	)	PUNCT
ftr-299	570	20	small	small	ADJ
ftr-299	570	21	reseller	reseller	NOUN
ftr-299	570	22	exception	exception	NOUN
ftr-299	570	23	the	the	DET
ftr-299	570	24	gross	gross	ADJ
ftr-299	570	25	receipts	receipt	NOUN
ftr-299	570	26	of	of	ADP
ftr-299	570	27	a	a	DET
ftr-299	570	28	cigarette	cigarette	NOUN
ftr-299	570	29	wholesaler	wholesaler	NOUN
ftr-299	570	30	was	be	AUX
ftr-299	570	31	required	require	VERB
ftr-299	570	32	to	to	PART
ftr-299	570	33	include	include	VERB
ftr-299	570	34	the	the	DET
ftr-299	570	35	entire	entire	ADJ
ftr-299	570	36	sale	sale	NOUN
ftr-299	570	37	proceeds	proceed	NOUN
ftr-299	570	38	from	from	ADP
ftr-299	570	39	the	the	DET
ftr-299	570	40	sale	sale	NOUN
ftr-299	570	41	of	of	ADP
ftr-299	570	42	cigarettes	cigarette	NOUN
ftr-299	570	43	,	,	PUNCT
ftr-299	570	44	including	include	VERB
ftr-299	570	45	the	the	DET
ftr-299	570	46	costs	cost	NOUN
ftr-299	570	47	of	of	ADP
ftr-299	570	48	the	the	DET
ftr-299	570	49	state	state	NOUN
ftr-299	570	50	cigarette	cigarette	NOUN
ftr-299	570	51	tax	tax	NOUN
ftr-299	570	52	stamps	stamp	NOUN
ftr-299	570	53	the	the	DET
ftr-299	570	54	wholesaler	wholesaler	NOUN
ftr-299	570	55	was	be	AUX
ftr-299	570	56	required	require	VERB
ftr-299	570	57	to	to	PART
ftr-299	570	58	purchase	purchase	VERB
ftr-299	570	59	.	.	PUNCT
ftr-299	571	1	as	as	ADP
ftr-299	571	2	a	a	DET
ftr-299	571	3	result	result	NOUN
ftr-299	571	4	,	,	PUNCT
ftr-299	571	5	the	the	DET
ftr-299	571	6	wholesaler	wholesaler	NOUN
ftr-299	571	7	’s	’s	PART
ftr-299	571	8	gross	gross	ADJ
ftr-299	571	9	receipts	receipt	NOUN
ftr-299	571	10	exceeded	exceed	VERB
ftr-299	571	11	the	the	DET
ftr-299	571	12	$	$	SYM
ftr-299	571	13	10	10	NUM
ftr-299	571	14	million	million	NUM
ftr-299	571	15	ceiling	ceiling	NOUN
ftr-299	571	16	.	.	PUNCT
ftr-299	572	1	the	the	DET
ftr-299	572	2	cigarette	cigarette	NOUN
ftr-299	572	3	stamp	stamp	NOUN
ftr-299	572	4	tax	tax	NOUN
ftr-299	572	5	costs	cost	NOUN
ftr-299	572	6	were	be	AUX
ftr-299	572	7	indirect	indirect	ADJ
ftr-299	572	8	costs	cost	NOUN
ftr-299	572	9	under	under	ADP
ftr-299	572	10	reg	reg	NOUN
ftr-299	572	11	.	.	PUNCT
ftr-299	573	1	§	§	PROPN
ftr-299	573	2	1.263a-1(e)(3)(i	1.263a-1(e)(3)(i	NUM
ftr-299	573	3	)	)	PUNCT
ftr-299	573	4	,	,	PUNCT
ftr-299	573	5	properly	properly	ADV
ftr-299	573	6	characterized	characterize	VERB
ftr-299	573	7	as	as	ADP
ftr-299	573	8	handling	handle	VERB
ftr-299	573	9	costs	cost	NOUN
ftr-299	573	10	,	,	PUNCT
ftr-299	573	11	not	not	PART
ftr-299	573	12	selling	sell	VERB
ftr-299	573	13	expenses	expense	NOUN
ftr-299	573	14	,	,	PUNCT
ftr-299	573	15	which	which	PRON
ftr-299	573	16	reg	reg	VERB
ftr-299	573	17	.	.	PUNCT
ftr-299	574	1	§	§	PROPN
ftr-299	574	2	1.263a-1(e)(3)(iii)(a	1.263a-1(e)(3)(iii)(a	NUM
ftr-299	574	3	)	)	PUNCT
ftr-299	574	4	exempts	exempt	VERB
ftr-299	574	5	from	from	ADP
ftr-299	574	6	the	the	DET
ftr-299	574	7	capitalization	capitalization	NOUN
ftr-299	574	8	requirement	requirement	NOUN
ftr-299	574	9	.	.	PUNCT
ftr-299	575	1	c.	c.	PROPN
ftr-299	575	2	reasonable	reasonable	ADJ
ftr-299	575	3	compensation	compensation	PROPN
ftr-299	575	4	1	1	X
ftr-299	575	5	.	.	PUNCT
ftr-299	576	1	you	you	PRON
ftr-299	576	2	can	can	AUX
ftr-299	576	3	save	save	VERB
ftr-299	576	4	the	the	DET
ftr-299	576	5	failing	fail	VERB
ftr-299	576	6	nursing	nursing	NOUN
ftr-299	576	7	home	home	NOUN
ftr-299	576	8	,	,	PUNCT
ftr-299	576	9	but	but	CCONJ
ftr-299	576	10	do	do	AUX
ftr-299	576	11	n’t	not	PART
ftr-299	576	12	pay	pay	VERB
ftr-299	576	13	yourself	yourself	PRON
ftr-299	576	14	too	too	ADV
ftr-299	576	15	much	much	ADJ
ftr-299	576	16	.	.	PUNCT
ftr-299	577	1	thousand	thousand	NUM
ftr-299	577	2	oaks	oak	NOUN
ftr-299	577	3	residential	residential	ADJ
ftr-299	577	4	care	care	NOUN
ftr-299	577	5	home	home	ADV
ftr-299	577	6	i	i	PROPN
ftr-299	577	7	,	,	PUNCT
ftr-299	577	8	inc	inc	PROPN
ftr-299	577	9	.	.	PROPN
ftr-299	578	1	v.	v.	PROPN
ftr-299	578	2	commissioner	commissioner	PROPN
ftr-299	578	3	,	,	PUNCT
ftr-299	578	4	t.c	t.c	PROPN
ftr-299	578	5	.	.	PROPN
ftr-299	578	6	memo	memo	NOUN
ftr-299	578	7	.	.	PUNCT
ftr-299	579	1	2013	2013	NUM
ftr-299	579	2	-	-	SYM
ftr-299	579	3	10	10	NUM
ftr-299	579	4	(	(	PUNCT
ftr-299	579	5	1/14/13	1/14/13	NUM
ftr-299	579	6	)	)	PUNCT
ftr-299	579	7	.	.	PUNCT
ftr-299	580	1	the	the	DET
ftr-299	580	2	husband	husband	NOUN
ftr-299	580	3	and	and	CCONJ
ftr-299	580	4	wife	wife	NOUN
ftr-299	580	5	shareholders	shareholder	NOUN
ftr-299	580	6	(	(	PUNCT
ftr-299	580	7	the	the	DET
ftr-299	580	8	fletchers	fletcher	NOUN
ftr-299	580	9	)	)	PUNCT
ftr-299	580	10	took	take	VERB
ftr-299	580	11	over	over	ADP
ftr-299	580	12	a	a	DET
ftr-299	580	13	failing	fail	VERB
ftr-299	580	14	retirement	retirement	NOUN
ftr-299	580	15	home	home	ADV
ftr-299	580	16	and	and	CCONJ
ftr-299	580	17	turned	turn	VERB
ftr-299	580	18	it	it	PRON
ftr-299	580	19	into	into	ADP
ftr-299	580	20	a	a	DET
ftr-299	580	21	profitable	profitable	ADJ
ftr-299	580	22	operation	operation	NOUN
ftr-299	580	23	.	.	PUNCT
ftr-299	581	1	in	in	ADP
ftr-299	581	2	the	the	DET
ftr-299	581	3	years	year	NOUN
ftr-299	581	4	at	at	ADP
ftr-299	581	5	issue	issue	NOUN
ftr-299	581	6	the	the	DET
ftr-299	581	7	fletchers	fletcher	NOUN
ftr-299	581	8	each	each	PRON
ftr-299	581	9	received	receive	VERB
ftr-299	581	10	approximately	approximately	ADV
ftr-299	581	11	$	$	SYM
ftr-299	581	12	200,000	200,000	NUM
ftr-299	581	13	of	of	ADP
ftr-299	581	14	compensation	compensation	NOUN
ftr-299	581	15	plus	plus	CCONJ
ftr-299	581	16	contributions	contribution	NOUN
ftr-299	581	17	to	to	ADP
ftr-299	581	18	a	a	DET
ftr-299	581	19	defined	define	VERB
ftr-299	581	20	benefit	benefit	NOUN
ftr-299	581	21	plan	plan	NOUN
ftr-299	581	22	for	for	ADP
ftr-299	581	23	each	each	PRON
ftr-299	581	24	of	of	ADP
ftr-299	581	25	approximately	approximately	ADV
ftr-299	581	26	$	$	SYM
ftr-299	581	27	191,000	191,000	NUM
ftr-299	581	28	for	for	ADP
ftr-299	581	29	services	service	NOUN
ftr-299	581	30	respectively	respectively	ADV
ftr-299	581	31	as	as	ADP
ftr-299	581	32	the	the	DET
ftr-299	581	33	overall	overall	ADJ
ftr-299	581	34	manager	manager	NOUN
ftr-299	581	35	and	and	CCONJ
ftr-299	581	36	head	head	NOUN
ftr-299	581	37	nurse	nurse	NOUN
ftr-299	581	38	.	.	PUNCT
ftr-299	582	1	the	the	DET
ftr-299	582	2	tax	tax	NOUN
ftr-299	582	3	court	court	NOUN
ftr-299	582	4	(	(	PUNCT
ftr-299	582	5	judge	judge	PROPN
ftr-299	582	6	wherry	wherry	PROPN
ftr-299	582	7	)	)	PUNCT
ftr-299	582	8	agreed	agree	VERB
ftr-299	582	9	that	that	SCONJ
ftr-299	582	10	the	the	DET
ftr-299	582	11	compensation	compensation	NOUN
ftr-299	582	12	to	to	ADP
ftr-299	582	13	the	the	DET
ftr-299	582	14	taxpayers	taxpayer	NOUN
ftr-299	582	15	was	be	AUX
ftr-299	582	16	catch	catch	NOUN
ftr-299	582	17	-	-	PUNCT
ftr-299	582	18	up	up	ADP
ftr-299	582	19	compensation	compensation	NOUN
ftr-299	582	20	for	for	ADP
ftr-299	582	21	years	year	NOUN
ftr-299	582	22	when	when	SCONJ
ftr-299	582	23	the	the	DET
ftr-299	582	24	corporation	corporation	NOUN
ftr-299	582	25	provided	provide	VERB
ftr-299	582	26	little	little	ADJ
ftr-299	582	27	compensation	compensation	NOUN
ftr-299	582	28	,	,	PUNCT
ftr-299	582	29	that	that	SCONJ
ftr-299	582	30	the	the	DET
ftr-299	582	31	compensation	compensation	NOUN
ftr-299	582	32	levels	level	NOUN
ftr-299	582	33	were	be	AUX
ftr-299	582	34	below	below	ADP
ftr-299	582	35	national	national	ADJ
ftr-299	582	36	norms	norm	NOUN
ftr-299	582	37	,	,	PUNCT
ftr-299	582	38	that	that	SCONJ
ftr-299	582	39	the	the	DET
ftr-299	582	40	corporation	corporation	NOUN
ftr-299	582	41	’s	’s	PART
ftr-299	582	42	cash	cash	NOUN
ftr-299	582	43	-	-	PUNCT
ftr-299	582	44	flow	flow	NOUN
ftr-299	582	45	was	be	AUX
ftr-299	582	46	marginally	marginally	ADV
ftr-299	582	47	sufficient	sufficient	ADJ
ftr-299	582	48	to	to	PART
ftr-299	582	49	pay	pay	VERB
ftr-299	582	50	its	its	PRON
ftr-299	582	51	bills	bill	NOUN
ftr-299	582	52	including	include	VERB
ftr-299	582	53	acquisition	acquisition	NOUN
ftr-299	582	54	indebtedness	indebtedness	NOUN
ftr-299	582	55	,	,	PUNCT
ftr-299	582	56	but	but	CCONJ
ftr-299	582	57	that	that	SCONJ
ftr-299	582	58	the	the	DET
ftr-299	582	59	fletchers	fletcher	NOUN
ftr-299	582	60	as	as	SCONJ
ftr-299	582	61	the	the	DET
ftr-299	582	62	shareholders	shareholder	NOUN
ftr-299	582	63	used	use	VERB
ftr-299	582	64	all	all	PRON
ftr-299	582	65	of	of	ADP
ftr-299	582	66	the	the	DET
ftr-299	582	67	profits	profit	NOUN
ftr-299	582	68	to	to	PART
ftr-299	582	69	pay	pay	VERB
ftr-299	582	70	salaries	salary	NOUN
ftr-299	582	71	and	and	CCONJ
ftr-299	582	72	never	never	ADV
ftr-299	582	73	received	receive	VERB
ftr-299	582	74	a	a	DET
ftr-299	582	75	dividend	dividend	NOUN
ftr-299	582	76	.	.	PUNCT
ftr-299	583	1	the	the	DET
ftr-299	583	2	deciding	decide	VERB
ftr-299	583	3	factor	factor	NOUN
ftr-299	583	4	for	for	ADP
ftr-299	583	5	the	the	DET
ftr-299	583	6	court	court	NOUN
ftr-299	583	7	’s	’s	PART
ftr-299	583	8	holding	hold	VERB
ftr-299	583	9	that	that	SCONJ
ftr-299	583	10	the	the	DET
ftr-299	583	11	compensation	compensation	NOUN
ftr-299	583	12	was	be	AUX
ftr-299	583	13	unreasonable	unreasonable	ADJ
ftr-299	583	14	was	be	AUX
ftr-299	583	15	that	that	SCONJ
ftr-299	583	16	independent	independent	ADJ
ftr-299	583	17	investors	investor	NOUN
ftr-299	583	18	would	would	AUX
ftr-299	583	19	have	have	AUX
ftr-299	583	20	demanded	demand	VERB
ftr-299	583	21	at	at	ADP
ftr-299	583	22	least	least	ADJ
ftr-299	583	23	a	a	DET
ftr-299	583	24	10	10	NUM
ftr-299	583	25	percent	percent	NOUN
ftr-299	583	26	return	return	NOUN
ftr-299	583	27	on	on	ADP
ftr-299	583	28	their	their	PRON
ftr-299	583	29	investment	investment	NOUN
ftr-299	583	30	and	and	CCONJ
ftr-299	583	31	that	that	SCONJ
ftr-299	583	32	the	the	DET
ftr-299	583	33	compensation	compensation	NOUN
ftr-299	583	34	packages	package	NOUN
ftr-299	583	35	“	"	PUNCT
ftr-299	583	36	did	do	AUX
ftr-299	583	37	not	not	PART
ftr-299	583	38	leave	leave	VERB
ftr-299	583	39	enough	enough	ADJ
ftr-299	583	40	of	of	ADP
ftr-299	583	41	the	the	DET
ftr-299	583	42	corporation	corporation	NOUN
ftr-299	583	43	’s	’s	PART
ftr-299	583	44	assets	asset	NOUN
ftr-299	583	45	to	to	PART
ftr-299	583	46	be	be	AUX
ftr-299	583	47	paid	pay	VERB
ftr-299	583	48	back	back	ADV
ftr-299	583	49	to	to	ADP
ftr-299	583	50	the	the	DET
ftr-299	583	51	hypothetical	hypothetical	ADJ
ftr-299	583	52	investor	investor	NOUN
ftr-299	583	53	as	as	ADP
ftr-299	583	54	a	a	DET
ftr-299	583	55	return	return	NOUN
ftr-299	583	56	on	on	ADP
ftr-299	583	57	investment	investment	NOUN
ftr-299	583	58	.	.	PUNCT
ftr-299	583	59	”	"	PUNCT
ftr-299	584	1	the	the	DET
ftr-299	584	2	court	court	NOUN
ftr-299	584	3	also	also	ADV
ftr-299	584	4	held	hold	VERB
ftr-299	584	5	that	that	SCONJ
ftr-299	584	6	compensation	compensation	NOUN
ftr-299	584	7	paid	pay	VERB
ftr-299	584	8	to	to	ADP
ftr-299	584	9	the	the	DET
ftr-299	584	10	fletchers	fletcher	NOUN
ftr-299	584	11	’	'	PUNCT
ftr-299	584	12	daughter	daughter	NOUN
ftr-299	584	13	was	be	AUX
ftr-299	584	14	unreasonable	unreasonable	ADJ
ftr-299	584	15	.	.	PUNCT
ftr-299	585	1	the	the	DET
ftr-299	585	2	court	court	NOUN
ftr-299	585	3	further	far	ADV
ftr-299	585	4	declined	decline	VERB
ftr-299	585	5	the	the	DET
ftr-299	585	6	irs	irs	PROPN
ftr-299	585	7	’s	’s	PART
ftr-299	585	8	invitation	invitation	NOUN
ftr-299	585	9	to	to	PART
ftr-299	585	10	impose	impose	VERB
ftr-299	585	11	additions	addition	NOUN
ftr-299	585	12	to	to	ADP
ftr-299	585	13	tax	tax	VERB
ftr-299	585	14	under	under	ADP
ftr-299	585	15	§	§	PROPN
ftr-299	585	16	6651	6651	NUM
ftr-299	585	17	and	and	CCONJ
ftr-299	585	18	§	§	PROPN
ftr-299	585	19	6662	6662	NUM
ftr-299	585	20	accuracy	accuracy	NOUN
ftr-299	585	21	related	relate	VERB
ftr-299	585	22	penalties	penalty	NOUN
ftr-299	585	23	,	,	PUNCT
ftr-299	585	24	finding	find	VERB
ftr-299	585	25	that	that	SCONJ
ftr-299	585	26	the	the	DET
ftr-299	585	27	taxpayer	taxpayer	NOUN
ftr-299	585	28	reasonably	reasonably	ADV
ftr-299	585	29	relied	rely	VERB
ftr-299	585	30	on	on	ADP
ftr-299	585	31	the	the	DET
ftr-299	585	32	advice	advice	NOUN
ftr-299	585	33	of	of	ADP
ftr-299	585	34	its	its	PRON
ftr-299	585	35	accountant	accountant	NOUN
ftr-299	585	36	(	(	PUNCT
ftr-299	585	37	with	with	ADP
ftr-299	585	38	the	the	DET
ftr-299	585	39	exception	exception	NOUN
ftr-299	585	40	of	of	ADP
ftr-299	585	41	penalties	penalty	NOUN
ftr-299	585	42	related	relate	VERB
ftr-299	585	43	to	to	ADP
ftr-299	585	44	the	the	DET
ftr-299	585	45	compensation	compensation	NOUN
ftr-299	585	46	paid	pay	VERB
ftr-299	585	47	to	to	ADP
ftr-299	585	48	the	the	DET
ftr-299	585	49	fletchers	fletcher	NOUN
ftr-299	585	50	’	'	PUNCT
ftr-299	585	51	daughter	daughter	NOUN
ftr-299	585	52	)	)	PUNCT
ftr-299	585	53	.	.	PUNCT
ftr-299	586	1	a.	a.	NOUN
ftr-299	587	1	and	and	CCONJ
ftr-299	587	2	do	do	AUX
ftr-299	587	3	n’t	not	PART
ftr-299	587	4	press	press	VERB
ftr-299	587	5	your	your	PRON
ftr-299	587	6	luck	luck	NOUN
ftr-299	587	7	by	by	ADP
ftr-299	587	8	seeking	seek	VERB
ftr-299	587	9	costs	cost	NOUN
ftr-299	587	10	as	as	ADP
ftr-299	587	11	a	a	DET
ftr-299	587	12	prevailing	prevail	VERB
ftr-299	587	13	party	party	NOUN
ftr-299	587	14	.	.	PUNCT
ftr-299	588	1	thousand	thousand	NUM
ftr-299	588	2	oaks	oak	NOUN
ftr-299	588	3	residential	residential	ADJ
ftr-299	588	4	care	care	NOUN
ftr-299	588	5	home	home	ADV
ftr-299	588	6	i	i	PROPN
ftr-299	588	7	,	,	PUNCT
ftr-299	588	8	inc	inc	PROPN
ftr-299	588	9	.	.	PROPN
ftr-299	589	1	v.	v.	PROPN
ftr-299	589	2	commissioner	commissioner	PROPN
ftr-299	589	3	,	,	PUNCT
ftr-299	589	4	t.c	t.c	PROPN
ftr-299	589	5	.	.	PROPN
ftr-299	589	6	memo	memo	NOUN
ftr-299	589	7	.	.	PUNCT
ftr-299	590	1	2013	2013	NUM
ftr-299	590	2	-	-	SYM
ftr-299	590	3	156	156	NUM
ftr-299	590	4	(	(	PUNCT
ftr-299	590	5	6/20/13	6/20/13	NUM
ftr-299	590	6	)	)	PUNCT
ftr-299	590	7	.	.	PUNCT
ftr-299	591	1	the	the	DET
ftr-299	591	2	taxpayers	taxpayer	NOUN
ftr-299	591	3	moved	move	VERB
ftr-299	591	4	for	for	ADP
ftr-299	591	5	reasonable	reasonable	ADJ
ftr-299	591	6	administrative	administrative	ADJ
ftr-299	591	7	and	and	CCONJ
ftr-299	591	8	litigation	litigation	NOUN
ftr-299	591	9	costs	cost	NOUN
ftr-299	591	10	pursuant	pursuant	ADJ
ftr-299	591	11	to	to	ADP
ftr-299	591	12	§	§	PROPN
ftr-299	591	13	7430	7430	NUM
ftr-299	591	14	,	,	PUNCT
ftr-299	591	15	which	which	DET
ftr-299	591	16	2014	2014	NUM
ftr-299	591	17	]	]	PUNCT
ftr-299	591	18	recent	recent	ADJ
ftr-299	591	19	developments	development	NOUN
ftr-299	591	20	in	in	ADP
ftr-299	591	21	federal	federal	ADJ
ftr-299	591	22	income	income	NOUN
ftr-299	591	23	taxation	taxation	NOUN
ftr-299	591	24	259	259	NUM
ftr-299	591	25	permits	permit	VERB
ftr-299	591	26	the	the	DET
ftr-299	591	27	award	award	NOUN
ftr-299	591	28	of	of	ADP
ftr-299	591	29	such	such	ADJ
ftr-299	591	30	costs	cost	NOUN
ftr-299	591	31	to	to	ADP
ftr-299	591	32	a	a	DET
ftr-299	591	33	prevailing	prevail	VERB
ftr-299	591	34	party	party	NOUN
ftr-299	591	35	.	.	PUNCT
ftr-299	592	1	the	the	DET
ftr-299	592	2	irs	irs	PROPN
ftr-299	592	3	“	"	PUNCT
ftr-299	592	4	conceded	concede	VERB
ftr-299	592	5	that	that	PRON
ftr-299	592	6	.	.	PUNCT
ftr-299	592	7	.	.	PUNCT
ftr-299	592	8	.	.	PUNCT
ftr-299	593	1	petitioners	petitioner	VERB
ftr-299	593	2	ha[d	ha[d	VERB
ftr-299	593	3	]	]	PUNCT
ftr-299	593	4	‘	'	PUNCT
ftr-299	593	5	substantially	substantially	ADV
ftr-299	593	6	prevailed	prevail	VERB
ftr-299	593	7	with	with	ADP
ftr-299	593	8	respect	respect	NOUN
ftr-299	593	9	to	to	ADP
ftr-299	593	10	the	the	DET
ftr-299	593	11	most	most	ADV
ftr-299	593	12	significant	significant	ADJ
ftr-299	593	13	issues	issue	NOUN
ftr-299	593	14	or	or	CCONJ
ftr-299	593	15	set	set	NOUN
ftr-299	593	16	of	of	ADP
ftr-299	593	17	issues	issue	NOUN
ftr-299	593	18	in	in	ADP
ftr-299	593	19	.	.	PUNCT
ftr-299	593	20	.	.	PUNCT
ftr-299	593	21	.	.	PUNCT
ftr-299	594	1	[	[	X
ftr-299	594	2	their	their	PRON
ftr-299	594	3	]	]	X
ftr-299	594	4	case[s	case[s	X
ftr-299	594	5	]	]	PUNCT
ftr-299	594	6	.	.	PUNCT
ftr-299	594	7	.	.	PUNCT
ftr-299	594	8	.	.	PUNCT
ftr-299	594	9	.	.	PUNCT
ftr-299	594	10	’	'	PUNCT
ftr-299	594	11	”	"	PUNCT
ftr-299	595	1	nevertheless	nevertheless	ADV
ftr-299	595	2	,	,	PUNCT
ftr-299	595	3	the	the	DET
ftr-299	595	4	court	court	NOUN
ftr-299	595	5	(	(	PUNCT
ftr-299	595	6	judge	judge	PROPN
ftr-299	595	7	wherry	wherry	PROPN
ftr-299	595	8	)	)	PUNCT
ftr-299	595	9	denied	deny	VERB
ftr-299	595	10	the	the	DET
ftr-299	595	11	taxpayers	taxpayer	NOUN
ftr-299	595	12	’	’	PART
ftr-299	595	13	motion	motion	NOUN
ftr-299	595	14	on	on	ADP
ftr-299	595	15	the	the	DET
ftr-299	595	16	ground	ground	NOUN
ftr-299	595	17	that	that	SCONJ
ftr-299	595	18	the	the	DET
ftr-299	595	19	position	position	NOUN
ftr-299	595	20	of	of	ADP
ftr-299	595	21	the	the	DET
ftr-299	595	22	irs	irs	PROPN
ftr-299	595	23	in	in	ADP
ftr-299	595	24	the	the	DET
ftr-299	595	25	case	case	NOUN
ftr-299	595	26	was	be	AUX
ftr-299	595	27	reasonable	reasonable	ADJ
ftr-299	595	28	and	and	CCONJ
ftr-299	595	29	substantially	substantially	ADV
ftr-299	595	30	justified	justify	VERB
ftr-299	595	31	.	.	PUNCT
ftr-299	596	1	“	"	PUNCT
ftr-299	596	2	the	the	DET
ftr-299	596	3	testimony	testimony	NOUN
ftr-299	596	4	of	of	ADP
ftr-299	596	5	[	[	PUNCT
ftr-299	596	6	the	the	DET
ftr-299	596	7	irs	irs	PROPN
ftr-299	596	8	’s	’s	PART
ftr-299	596	9	]	]	PUNCT
ftr-299	596	10	expert	expert	NOUN
ftr-299	596	11	,	,	PUNCT
ftr-299	596	12	the	the	DET
ftr-299	596	13	numerous	numerous	ADJ
ftr-299	596	14	factual	factual	ADJ
ftr-299	596	15	issues	issue	NOUN
ftr-299	596	16	surrounding	surround	VERB
ftr-299	596	17	the	the	DET
ftr-299	596	18	decision	decision	NOUN
ftr-299	596	19	,	,	PUNCT
ftr-299	596	20	and	and	CCONJ
ftr-299	596	21	the	the	DET
ftr-299	596	22	total	total	ADJ
ftr-299	596	23	disallowance	disallowance	NOUN
ftr-299	596	24	of	of	ADP
ftr-299	596	25	all	all	DET
ftr-299	596	26	compensation	compensation	NOUN
ftr-299	596	27	paid	pay	VERB
ftr-299	596	28	to	to	ADP
ftr-299	596	29	the	the	DET
ftr-299	596	30	owner	owner	NOUN
ftr-299	596	31	-	-	PUNCT
ftr-299	596	32	employees	employee	NOUN
ftr-299	596	33	’	’	PART
ftr-299	596	34	daughter	daughter	NOUN
ftr-299	596	35	...	...	PUNCT
ftr-299	596	36	demonstrate	demonstrate	VERB
ftr-299	596	37	that	that	SCONJ
ftr-299	596	38	[	[	X
ftr-299	596	39	the	the	DET
ftr-299	596	40	irs	irs	PROPN
ftr-299	596	41	]	]	PUNCT
ftr-299	596	42	acted	act	VERB
ftr-299	596	43	reasonably	reasonably	ADV
ftr-299	596	44	given	give	VERB
ftr-299	596	45	the	the	DET
ftr-299	596	46	facts	fact	NOUN
ftr-299	596	47	and	and	CCONJ
ftr-299	596	48	circumstances	circumstance	NOUN
ftr-299	596	49	.	.	PUNCT
ftr-299	596	50	”	"	PUNCT
ftr-299	597	1	therefore	therefore	ADV
ftr-299	597	2	§	§	PROPN
ftr-299	597	3	7430(c)(4)(b	7430(c)(4)(b	NUM
ftr-299	597	4	)	)	PUNCT
ftr-299	597	5	precluded	preclude	VERB
ftr-299	597	6	awarding	award	VERB
ftr-299	597	7	attorney	attorney	NOUN
ftr-299	597	8	’s	’s	PART
ftr-299	597	9	fees	fee	NOUN
ftr-299	597	10	.	.	PUNCT
ftr-299	598	1	2	2	X
ftr-299	598	2	.	.	X
ftr-299	598	3	irs	irs	PROPN
ftr-299	598	4	experts	expert	NOUN
ftr-299	598	5	prevail	prevail	VERB
ftr-299	598	6	on	on	ADP
ftr-299	598	7	reasonable	reasonable	ADJ
ftr-299	598	8	compensation	compensation	NOUN
ftr-299	598	9	issues	issue	NOUN
ftr-299	598	10	–	–	PUNCT
ftr-299	598	11	surprise	surprise	NOUN
ftr-299	598	12	!	!	PUNCT
ftr-299	599	1	and	and	CCONJ
ftr-299	599	2	the	the	DET
ftr-299	599	3	court	court	NOUN
ftr-299	599	4	found	find	VERB
ftr-299	599	5	taxpayer	taxpayer	NOUN
ftr-299	599	6	’s	’s	PART
ftr-299	599	7	position	position	NOUN
ftr-299	599	8	on	on	ADP
ftr-299	599	9	equitable	equitable	ADJ
ftr-299	599	10	recoupment	recoupment	NOUN
ftr-299	599	11	to	to	PART
ftr-299	599	12	be	be	AUX
ftr-299	599	13	somewhere	somewhere	ADV
ftr-299	599	14	between	between	ADP
ftr-299	599	15	“	"	PUNCT
ftr-299	599	16	dalm	dalm	X
ftr-299	599	17	and	and	CCONJ
ftr-299	599	18	dahmer	dahmer	PROPN
ftr-299	599	19	.	.	PUNCT
ftr-299	599	20	”	"	PUNCT
ftr-299	600	1	k&k	k&k	PROPN
ftr-299	600	2	veterinary	veterinary	ADJ
ftr-299	600	3	supply	supply	NOUN
ftr-299	600	4	,	,	PUNCT
ftr-299	600	5	inc	inc	PROPN
ftr-299	600	6	.	.	PROPN
ftr-299	601	1	v.	v.	PROPN
ftr-299	601	2	commissioner	commissioner	PROPN
ftr-299	601	3	,	,	PUNCT
ftr-299	601	4	t.c	t.c	PROPN
ftr-299	601	5	.	.	PROPN
ftr-299	601	6	memo	memo	NOUN
ftr-299	601	7	.	.	PUNCT
ftr-299	602	1	2013	2013	NUM
ftr-299	602	2	-	-	SYM
ftr-299	602	3	84	84	NUM
ftr-299	602	4	(	(	PUNCT
ftr-299	602	5	3/25/13	3/25/13	NUM
ftr-299	602	6	)	)	PUNCT
ftr-299	602	7	.	.	PUNCT
ftr-299	603	1	the	the	DET
ftr-299	603	2	taxpayer	taxpayer	NOUN
ftr-299	603	3	,	,	PUNCT
ftr-299	603	4	a	a	DET
ftr-299	603	5	wholesaler	wholesaler	NOUN
ftr-299	603	6	of	of	ADP
ftr-299	603	7	animal	animal	NOUN
ftr-299	603	8	health	health	NOUN
ftr-299	603	9	products	product	NOUN
ftr-299	603	10	,	,	PUNCT
ftr-299	603	11	was	be	AUX
ftr-299	603	12	wholly	wholly	ADV
ftr-299	603	13	owned	own	VERB
ftr-299	603	14	by	by	ADP
ftr-299	603	15	john	john	PROPN
ftr-299	603	16	lipsmeyer	lipsmeyer	PROPN
ftr-299	603	17	,	,	PUNCT
ftr-299	603	18	who	who	PRON
ftr-299	603	19	was	be	AUX
ftr-299	603	20	employed	employ	VERB
ftr-299	603	21	as	as	ADP
ftr-299	603	22	its	its	PRON
ftr-299	603	23	chief	chief	ADJ
ftr-299	603	24	executive	executive	NOUN
ftr-299	603	25	and	and	CCONJ
ftr-299	603	26	worked	work	VERB
ftr-299	603	27	as	as	ADP
ftr-299	603	28	a	a	DET
ftr-299	603	29	principal	principal	ADJ
ftr-299	603	30	sales	sale	NOUN
ftr-299	603	31	representative	representative	NOUN
ftr-299	603	32	.	.	PUNCT
ftr-299	604	1	the	the	DET
ftr-299	604	2	taxpayer	taxpayer	NOUN
ftr-299	604	3	employed	employ	VERB
ftr-299	604	4	john	john	PROPN
ftr-299	604	5	’s	’s	PART
ftr-299	604	6	wife	wife	NOUN
ftr-299	604	7	,	,	PUNCT
ftr-299	604	8	melissa	melissa	PROPN
ftr-299	604	9	,	,	PUNCT
ftr-299	604	10	as	as	ADP
ftr-299	604	11	vice	vice	NOUN
ftr-299	604	12	president	president	NOUN
ftr-299	604	13	,	,	PUNCT
ftr-299	604	14	secretary	secretary	NOUN
ftr-299	604	15	and	and	CCONJ
ftr-299	604	16	assistant	assistant	ADJ
ftr-299	604	17	financial	financial	ADJ
ftr-299	604	18	officer	officer	NOUN
ftr-299	604	19	,	,	PUNCT
ftr-299	604	20	john	john	PROPN
ftr-299	604	21	’s	’s	PROPN
ftr-299	604	22	brother	brother	NOUN
ftr-299	604	23	david	david	PROPN
ftr-299	604	24	as	as	ADP
ftr-299	604	25	senior	senior	ADJ
ftr-299	604	26	vice	vice	NOUN
ftr-299	604	27	president	president	NOUN
ftr-299	604	28	of	of	ADP
ftr-299	604	29	sales	sale	NOUN
ftr-299	604	30	,	,	PUNCT
ftr-299	604	31	co	co	ADJ
ftr-299	604	32	-	-	ADJ
ftr-299	604	33	chief	chief	ADJ
ftr-299	604	34	executive	executive	ADJ
ftr-299	604	35	officer	officer	NOUN
ftr-299	604	36	and	and	CCONJ
ftr-299	604	37	cochief	cochief	ADJ
ftr-299	604	38	operative	operative	ADJ
ftr-299	604	39	officer	officer	NOUN
ftr-299	604	40	who	who	PRON
ftr-299	604	41	also	also	ADV
ftr-299	604	42	handled	handle	VERB
ftr-299	604	43	50	50	NUM
ftr-299	604	44	accounts	account	NOUN
ftr-299	604	45	,	,	PUNCT
ftr-299	604	46	and	and	CCONJ
ftr-299	604	47	david	david	PROPN
ftr-299	604	48	’s	’s	PROPN
ftr-299	604	49	daughter	daughter	NOUN
ftr-299	604	50	jennifer	jennifer	PROPN
ftr-299	604	51	as	as	ADP
ftr-299	604	52	the	the	DET
ftr-299	604	53	chief	chief	ADJ
ftr-299	604	54	financial	financial	ADJ
ftr-299	604	55	officer	officer	NOUN
ftr-299	604	56	.	.	PUNCT
ftr-299	605	1	accepting	accept	VERB
ftr-299	605	2	the	the	DET
ftr-299	605	3	irs	irs	PROPN
ftr-299	605	4	expert	expert	NOUN
ftr-299	605	5	’s	’s	PART
ftr-299	605	6	evaluation	evaluation	NOUN
ftr-299	605	7	,	,	PUNCT
ftr-299	605	8	the	the	DET
ftr-299	605	9	tax	tax	NOUN
ftr-299	605	10	court	court	NOUN
ftr-299	605	11	(	(	PUNCT
ftr-299	605	12	judge	judge	PROPN
ftr-299	605	13	cohen	cohen	PROPN
ftr-299	605	14	)	)	PUNCT
ftr-299	605	15	reduced	reduce	VERB
ftr-299	605	16	the	the	DET
ftr-299	605	17	corporation	corporation	NOUN
ftr-299	605	18	’s	’s	PART
ftr-299	605	19	deductions	deduction	NOUN
ftr-299	605	20	for	for	ADP
ftr-299	605	21	compensation	compensation	NOUN
ftr-299	605	22	paid	pay	VERB
ftr-299	605	23	to	to	ADP
ftr-299	605	24	the	the	DET
ftr-299	605	25	sole	sole	ADJ
ftr-299	605	26	shareholder	shareholder	NOUN
ftr-299	605	27	/	/	SYM
ftr-299	605	28	employee	employee	NOUN
ftr-299	605	29	and	and	CCONJ
ftr-299	605	30	related	related	ADJ
ftr-299	605	31	parties	party	NOUN
ftr-299	605	32	.	.	PUNCT
ftr-299	606	1	the	the	DET
ftr-299	606	2	court	court	NOUN
ftr-299	606	3	considered	consider	VERB
ftr-299	606	4	nine	nine	NUM
ftr-299	606	5	factors	factor	NOUN
ftr-299	606	6	in	in	ADP
ftr-299	606	7	evaluating	evaluate	VERB
ftr-299	606	8	reasonable	reasonable	ADJ
ftr-299	606	9	compensation	compensation	NOUN
ftr-299	606	10	.	.	PUNCT
ftr-299	607	1	among	among	ADP
ftr-299	607	2	those	those	DET
ftr-299	607	3	factors	factor	NOUN
ftr-299	607	4	,	,	PUNCT
ftr-299	607	5	the	the	DET
ftr-299	607	6	court	court	NOUN
ftr-299	607	7	determined	determine	VERB
ftr-299	607	8	that	that	SCONJ
ftr-299	607	9	although	although	SCONJ
ftr-299	607	10	john	john	PROPN
ftr-299	607	11	and	and	CCONJ
ftr-299	607	12	david	david	PROPN
ftr-299	607	13	had	have	VERB
ftr-299	607	14	significant	significant	ADJ
ftr-299	607	15	experience	experience	NOUN
ftr-299	607	16	with	with	ADP
ftr-299	607	17	the	the	DET
ftr-299	607	18	corporation	corporation	NOUN
ftr-299	607	19	’s	’s	PART
ftr-299	607	20	operations	operation	NOUN
ftr-299	607	21	and	and	CCONJ
ftr-299	607	22	were	be	AUX
ftr-299	607	23	important	important	ADJ
ftr-299	607	24	to	to	ADP
ftr-299	607	25	its	its	PRON
ftr-299	607	26	success	success	NOUN
ftr-299	607	27	,	,	PUNCT
ftr-299	607	28	the	the	DET
ftr-299	607	29	record	record	NOUN
ftr-299	607	30	did	do	AUX
ftr-299	607	31	not	not	PART
ftr-299	607	32	establish	establish	VERB
ftr-299	607	33	that	that	SCONJ
ftr-299	607	34	either	either	PRON
ftr-299	607	35	of	of	ADP
ftr-299	607	36	them	they	PRON
ftr-299	607	37	was	be	AUX
ftr-299	607	38	the	the	DET
ftr-299	607	39	primary	primary	ADJ
ftr-299	607	40	reason	reason	NOUN
ftr-299	607	41	for	for	ADP
ftr-299	607	42	the	the	DET
ftr-299	607	43	taxpayer	taxpayer	NOUN
ftr-299	607	44	’s	’s	PART
ftr-299	607	45	growth	growth	NOUN
ftr-299	607	46	.	.	PUNCT
ftr-299	608	1	the	the	DET
ftr-299	608	2	court	court	NOUN
ftr-299	608	3	acknowledged	acknowledge	VERB
ftr-299	608	4	jennifer	jennifer	PROPN
ftr-299	608	5	’s	’s	PART
ftr-299	608	6	importance	importance	NOUN
ftr-299	608	7	to	to	ADP
ftr-299	608	8	the	the	DET
ftr-299	608	9	corporation	corporation	NOUN
ftr-299	608	10	’s	’s	PART
ftr-299	608	11	success	success	NOUN
ftr-299	608	12	,	,	PUNCT
ftr-299	608	13	but	but	CCONJ
ftr-299	608	14	stated	state	VERB
ftr-299	608	15	that	that	SCONJ
ftr-299	608	16	the	the	DET
ftr-299	608	17	record	record	NOUN
ftr-299	608	18	fell	fall	VERB
ftr-299	608	19	short	short	ADV
ftr-299	608	20	of	of	ADP
ftr-299	608	21	establishing	establish	VERB
ftr-299	608	22	that	that	SCONJ
ftr-299	608	23	she	she	PRON
ftr-299	608	24	was	be	AUX
ftr-299	608	25	exceptionally	exceptionally	ADV
ftr-299	608	26	qualified	qualified	ADJ
ftr-299	608	27	or	or	CCONJ
ftr-299	608	28	the	the	DET
ftr-299	608	29	primary	primary	ADJ
ftr-299	608	30	reason	reason	NOUN
ftr-299	608	31	for	for	ADP
ftr-299	608	32	the	the	DET
ftr-299	608	33	corporation	corporation	NOUN
ftr-299	608	34	’s	’s	PART
ftr-299	608	35	growth	growth	NOUN
ftr-299	608	36	.	.	PUNCT
ftr-299	609	1	the	the	DET
ftr-299	609	2	court	court	NOUN
ftr-299	609	3	also	also	ADV
ftr-299	609	4	stated	state	VERB
ftr-299	609	5	that	that	SCONJ
ftr-299	609	6	the	the	DET
ftr-299	609	7	record	record	NOUN
ftr-299	609	8	fell	fall	VERB
ftr-299	609	9	“	"	PUNCT
ftr-299	609	10	far	far	ADV
ftr-299	609	11	short	short	ADJ
ftr-299	609	12	”	"	PUNCT
ftr-299	609	13	of	of	ADP
ftr-299	609	14	establishing	establish	VERB
ftr-299	609	15	martha	martha	PROPN
ftr-299	609	16	’s	’s	PART
ftr-299	609	17	exceptional	exceptional	ADJ
ftr-299	609	18	qualification	qualification	NOUN
ftr-299	609	19	or	or	CCONJ
ftr-299	609	20	contribution	contribution	NOUN
ftr-299	609	21	to	to	ADP
ftr-299	609	22	growth	growth	NOUN
ftr-299	609	23	.	.	PUNCT
ftr-299	610	1	rejecting	reject	VERB
ftr-299	610	2	the	the	DET
ftr-299	610	3	taxpayer	taxpayer	NOUN
ftr-299	610	4	’s	’s	PART
ftr-299	610	5	expert	expert	ADJ
ftr-299	610	6	analysis	analysis	NOUN
ftr-299	610	7	,	,	PUNCT
ftr-299	610	8	the	the	DET
ftr-299	610	9	court	court	NOUN
ftr-299	610	10	accepted	accept	VERB
ftr-299	610	11	the	the	DET
ftr-299	610	12	prevailing	prevail	VERB
ftr-299	610	13	salary	salary	NOUN
ftr-299	610	14	comparison	comparison	NOUN
ftr-299	610	15	figures	figure	NOUN
ftr-299	610	16	offered	offer	VERB
ftr-299	610	17	by	by	ADP
ftr-299	610	18	the	the	DET
ftr-299	610	19	irs	irs	PROPN
ftr-299	610	20	expert	expert	NOUN
ftr-299	610	21	and	and	CCONJ
ftr-299	610	22	the	the	DET
ftr-299	610	23	irs	irs	PROPN
ftr-299	610	24	expert	expert	NOUN
ftr-299	610	25	’s	’s	PART
ftr-299	610	26	conclusion	conclusion	NOUN
ftr-299	610	27	of	of	ADP
ftr-299	610	28	reasonable	reasonable	ADJ
ftr-299	610	29	compensation	compensation	NOUN
ftr-299	610	30	from	from	ADP
ftr-299	610	31	comparable	comparable	ADJ
ftr-299	610	32	companies	company	NOUN
ftr-299	610	33	at	at	ADP
ftr-299	610	34	the	the	DET
ftr-299	610	35	75th	75th	ADJ
ftr-299	610	36	percentile	percentile	NOUN
ftr-299	610	37	.	.	PUNCT
ftr-299	611	1			PUNCT
ftr-299	611	2	the	the	DET
ftr-299	611	3	court	court	NOUN
ftr-299	611	4	also	also	ADV
ftr-299	611	5	rejected	reject	VERB
ftr-299	611	6	the	the	DET
ftr-299	611	7	taxpayer	taxpayer	NOUN
ftr-299	611	8	’s	’s	PART
ftr-299	611	9	assertion	assertion	NOUN
ftr-299	611	10	of	of	ADP
ftr-299	611	11	an	an	DET
ftr-299	611	12	“	"	PUNCT
ftr-299	611	13	equitable	equitable	ADJ
ftr-299	611	14	recoupment	recoupment	NOUN
ftr-299	611	15	”	"	PUNCT
ftr-299	611	16	to	to	PART
ftr-299	611	17	reduce	reduce	VERB
ftr-299	611	18	the	the	DET
ftr-299	611	19	corporation	corporation	NOUN
ftr-299	611	20	’s	’s	PART
ftr-299	611	21	tax	tax	NOUN
ftr-299	611	22	liability	liability	NOUN
ftr-299	611	23	by	by	ADP
ftr-299	611	24	the	the	DET
ftr-299	611	25	amount	amount	NOUN
ftr-299	611	26	of	of	ADP
ftr-299	611	27	lower	low	ADJ
ftr-299	611	28	taxes	taxis	NOUN
ftr-299	611	29	payable	payable	ADJ
ftr-299	611	30	by	by	ADP
ftr-299	611	31	shareholders	shareholder	NOUN
ftr-299	611	32	if	if	SCONJ
ftr-299	611	33	the	the	DET
ftr-299	611	34	excess	excess	ADJ
ftr-299	611	35	compensation	compensation	NOUN
ftr-299	611	36	had	have	AUX
ftr-299	611	37	been	be	AUX
ftr-299	611	38	distributed	distribute	VERB
ftr-299	611	39	to	to	ADP
ftr-299	611	40	the	the	DET
ftr-299	611	41	shareholder	shareholder	NOUN
ftr-299	611	42	as	as	ADP
ftr-299	611	43	a	a	DET
ftr-299	611	44	dividend	dividend	NOUN
ftr-299	611	45	rather	rather	ADV
ftr-299	611	46	than	than	ADP
ftr-299	611	47	reported	report	VERB
ftr-299	611	48	by	by	ADP
ftr-299	611	49	them	they	PRON
ftr-299	611	50	as	as	ADP
ftr-299	611	51	compensation	compensation	NOUN
ftr-299	611	52	income	income	NOUN
ftr-299	611	53	.	.	PUNCT
ftr-299	612	1	the	the	DET
ftr-299	612	2	court	court	NOUN
ftr-299	612	3	listed	list	VERB
ftr-299	612	4	four	four	NUM
ftr-299	612	5	elements	element	NOUN
ftr-299	612	6	required	require	VERB
ftr-299	612	7	for	for	ADP
ftr-299	612	8	equitable	equitable	ADJ
ftr-299	612	9	recoupment	recoupment	NOUN
ftr-299	612	10	to	to	PART
ftr-299	612	11	apply	apply	VERB
ftr-299	612	12	:	:	PUNCT
ftr-299	612	13	“	"	PUNCT
ftr-299	612	14	(	(	PUNCT
ftr-299	612	15	1	1	X
ftr-299	612	16	)	)	PUNCT
ftr-299	612	17	the	the	DET
ftr-299	612	18	overpayment	overpayment	NOUN
ftr-299	612	19	or	or	CCONJ
ftr-299	612	20	deficiency	deficiency	NOUN
ftr-299	612	21	for	for	SCONJ
ftr-299	612	22	which	which	DET
ftr-299	612	23	recoupment	recoupment	NOUN
ftr-299	612	24	is	be	AUX
ftr-299	612	25	sought	seek	VERB
ftr-299	612	26	by	by	ADP
ftr-299	612	27	way	way	NOUN
ftr-299	612	28	of	of	ADP
ftr-299	612	29	offset	offset	NOUN
ftr-299	612	30	is	be	AUX
ftr-299	612	31	barred	bar	VERB
ftr-299	612	32	by	by	ADP
ftr-299	612	33	an	an	DET
ftr-299	612	34	expired	expired	ADJ
ftr-299	612	35	period	period	NOUN
ftr-299	612	36	260	260	NUM
ftr-299	612	37	florida	florida	PROPN
ftr-299	612	38	tax	tax	NOUN
ftr-299	612	39	review	review	NOUN
ftr-299	613	1	[	[	X
ftr-299	613	2	vol	vol	NOUN
ftr-299	613	3	.	.	PUNCT
ftr-299	614	1	15:5	15:5	NUM
ftr-299	614	2	of	of	ADP
ftr-299	614	3	limitation	limitation	NOUN
ftr-299	614	4	;	;	PUNCT
ftr-299	614	5	(	(	PUNCT
ftr-299	614	6	2	2	X
ftr-299	614	7	)	)	PUNCT
ftr-299	614	8	the	the	DET
ftr-299	614	9	time	time	NOUN
ftr-299	614	10	-	-	PUNCT
ftr-299	614	11	barred	bar	VERB
ftr-299	614	12	overpayment	overpayment	NOUN
ftr-299	614	13	or	or	CCONJ
ftr-299	614	14	deficiency	deficiency	NOUN
ftr-299	614	15	arose	arise	VERB
ftr-299	614	16	out	out	ADP
ftr-299	614	17	of	of	ADP
ftr-299	614	18	the	the	DET
ftr-299	614	19	same	same	ADJ
ftr-299	614	20	transaction	transaction	NOUN
ftr-299	614	21	,	,	PUNCT
ftr-299	614	22	item	item	NOUN
ftr-299	614	23	,	,	PUNCT
ftr-299	614	24	or	or	CCONJ
ftr-299	614	25	taxable	taxable	ADJ
ftr-299	614	26	event	event	NOUN
ftr-299	614	27	as	as	ADP
ftr-299	614	28	the	the	DET
ftr-299	614	29	overpayment	overpayment	NOUN
ftr-299	614	30	or	or	CCONJ
ftr-299	614	31	deficiency	deficiency	NOUN
ftr-299	614	32	before	before	ADP
ftr-299	614	33	the	the	DET
ftr-299	614	34	court	court	NOUN
ftr-299	614	35	;	;	PUNCT
ftr-299	614	36	(	(	PUNCT
ftr-299	614	37	3	3	X
ftr-299	614	38	)	)	PUNCT
ftr-299	614	39	the	the	DET
ftr-299	614	40	transaction	transaction	NOUN
ftr-299	614	41	,	,	PUNCT
ftr-299	614	42	item	item	NOUN
ftr-299	614	43	,	,	PUNCT
ftr-299	614	44	or	or	CCONJ
ftr-299	614	45	taxable	taxable	ADJ
ftr-299	614	46	event	event	NOUN
ftr-299	614	47	has	have	AUX
ftr-299	614	48	been	be	AUX
ftr-299	614	49	inconsistently	inconsistently	ADV
ftr-299	614	50	subjected	subject	VERB
ftr-299	614	51	to	to	ADP
ftr-299	614	52	two	two	NUM
ftr-299	614	53	taxes	taxis	NOUN
ftr-299	614	54	;	;	PUNCT
ftr-299	614	55	and	and	CCONJ
ftr-299	614	56	(	(	PUNCT
ftr-299	614	57	4	4	X
ftr-299	614	58	)	)	PUNCT
ftr-299	614	59	if	if	SCONJ
ftr-299	614	60	the	the	DET
ftr-299	614	61	transaction	transaction	NOUN
ftr-299	614	62	,	,	PUNCT
ftr-299	614	63	item	item	NOUN
ftr-299	614	64	,	,	PUNCT
ftr-299	614	65	or	or	CCONJ
ftr-299	614	66	taxable	taxable	ADJ
ftr-299	614	67	event	event	NOUN
ftr-299	614	68	involves	involve	VERB
ftr-299	614	69	two	two	NUM
ftr-299	614	70	or	or	CCONJ
ftr-299	614	71	more	more	ADJ
ftr-299	614	72	taxpayers	taxpayer	NOUN
ftr-299	614	73	,	,	PUNCT
ftr-299	614	74	there	there	PRON
ftr-299	614	75	is	be	VERB
ftr-299	614	76	sufficient	sufficient	ADJ
ftr-299	614	77	identity	identity	NOUN
ftr-299	614	78	of	of	ADP
ftr-299	614	79	interest	interest	NOUN
ftr-299	614	80	between	between	ADP
ftr-299	614	81	the	the	DET
ftr-299	614	82	taxpayers	taxpayer	NOUN
ftr-299	614	83	subject	subject	ADJ
ftr-299	614	84	to	to	ADP
ftr-299	614	85	the	the	DET
ftr-299	614	86	two	two	NUM
ftr-299	614	87	taxes	taxis	NOUN
ftr-299	614	88	that	that	PRON
ftr-299	614	89	the	the	DET
ftr-299	614	90	taxpayers	taxpayer	NOUN
ftr-299	614	91	should	should	AUX
ftr-299	614	92	be	be	AUX
ftr-299	614	93	treated	treat	VERB
ftr-299	614	94	as	as	ADP
ftr-299	614	95	one	one	NUM
ftr-299	614	96	.	.	PUNCT
ftr-299	614	97	”	"	PUNCT
ftr-299	615	1	united	united	PROPN
ftr-299	615	2	states	states	PROPN
ftr-299	615	3	v.	v.	ADP
ftr-299	615	4	dalm	dalm	PROPN
ftr-299	615	5	,	,	PUNCT
ftr-299	615	6	494	494	NUM
ftr-299	615	7	u.s	u.s	PROPN
ftr-299	615	8	.	.	PROPN
ftr-299	615	9	596	596	NUM
ftr-299	615	10	(	(	PUNCT
ftr-299	615	11	1990	1990	NUM
ftr-299	615	12	)	)	PUNCT
ftr-299	615	13	.	.	PUNCT
ftr-299	616	1	the	the	DET
ftr-299	616	2	court	court	NOUN
ftr-299	616	3	held	hold	VERB
ftr-299	616	4	that	that	SCONJ
ftr-299	616	5	equitable	equitable	PROPN
ftr-299	616	6	recoupment	recoupment	NOUN
ftr-299	616	7	was	be	AUX
ftr-299	616	8	not	not	PART
ftr-299	616	9	available	available	ADJ
ftr-299	616	10	to	to	ADP
ftr-299	616	11	the	the	DET
ftr-299	616	12	corporation	corporation	NOUN
ftr-299	616	13	because	because	SCONJ
ftr-299	616	14	the	the	DET
ftr-299	616	15	denial	denial	NOUN
ftr-299	616	16	of	of	ADP
ftr-299	616	17	the	the	DET
ftr-299	616	18	corporate	corporate	ADJ
ftr-299	616	19	level	level	NOUN
ftr-299	616	20	deduction	deduction	NOUN
ftr-299	616	21	and	and	CCONJ
ftr-299	616	22	the	the	DET
ftr-299	616	23	tax	tax	NOUN
ftr-299	616	24	on	on	ADP
ftr-299	616	25	dividends	dividend	NOUN
ftr-299	616	26	involved	involve	VERB
ftr-299	616	27	two	two	NUM
ftr-299	616	28	or	or	CCONJ
ftr-299	616	29	more	more	ADJ
ftr-299	616	30	taxpayers	taxpayer	NOUN
ftr-299	616	31	with	with	ADP
ftr-299	616	32	insufficient	insufficient	ADJ
ftr-299	616	33	identity	identity	NOUN
ftr-299	616	34	of	of	ADP
ftr-299	616	35	interest	interest	NOUN
ftr-299	616	36	to	to	PART
ftr-299	616	37	be	be	AUX
ftr-299	616	38	treated	treat	VERB
ftr-299	616	39	as	as	ADP
ftr-299	616	40	a	a	DET
ftr-299	616	41	single	single	ADJ
ftr-299	616	42	taxpayer	taxpayer	NOUN
ftr-299	616	43	.	.	PUNCT
ftr-299	617	1	the	the	DET
ftr-299	617	2	court	court	NOUN
ftr-299	617	3	observed	observe	VERB
ftr-299	617	4	that	that	SCONJ
ftr-299	617	5	a	a	DET
ftr-299	617	6	corporation	corporation	NOUN
ftr-299	617	7	formed	form	VERB
ftr-299	617	8	for	for	ADP
ftr-299	617	9	legitimate	legitimate	ADJ
ftr-299	617	10	business	business	NOUN
ftr-299	617	11	purposes	purpose	NOUN
ftr-299	617	12	and	and	CCONJ
ftr-299	617	13	its	its	PRON
ftr-299	617	14	shareholders	shareholder	NOUN
ftr-299	617	15	are	be	AUX
ftr-299	617	16	separate	separate	ADJ
ftr-299	617	17	entities	entity	NOUN
ftr-299	617	18	.	.	PUNCT
ftr-299	618	1	3	3	X
ftr-299	618	2	.	.	X
ftr-299	618	3	increasing	increase	VERB
ftr-299	618	4	the	the	DET
ftr-299	618	5	value	value	NOUN
ftr-299	618	6	of	of	ADP
ftr-299	618	7	the	the	DET
ftr-299	618	8	company	company	NOUN
ftr-299	618	9	deserves	deserve	VERB
ftr-299	618	10	some	some	DET
ftr-299	618	11	bonus	bonus	NOUN
ftr-299	618	12	,	,	PUNCT
ftr-299	618	13	but	but	CCONJ
ftr-299	618	14	not	not	PART
ftr-299	618	15	all	all	PRON
ftr-299	618	16	of	of	ADP
ftr-299	618	17	it	it	PRON
ftr-299	618	18	.	.	PUNCT
ftr-299	619	1	aries	arie	NOUN
ftr-299	619	2	communications	communications	PROPN
ftr-299	619	3	,	,	PUNCT
ftr-299	619	4	inc	inc	PROPN
ftr-299	619	5	.	.	PROPN
ftr-299	620	1	v.	v.	PROPN
ftr-299	620	2	commissioner	commissioner	PROPN
ftr-299	620	3	,	,	PUNCT
ftr-299	620	4	t.c	t.c	PROPN
ftr-299	620	5	.	.	PROPN
ftr-299	620	6	memo	memo	NOUN
ftr-299	620	7	.	.	PUNCT
ftr-299	621	1	2013	2013	NUM
ftr-299	621	2	-	-	SYM
ftr-299	621	3	97	97	NUM
ftr-299	621	4	(	(	PUNCT
ftr-299	621	5	4/10/13	4/10/13	NUM
ftr-299	621	6	)	)	PUNCT
ftr-299	621	7	.	.	PUNCT
ftr-299	622	1	in	in	ADP
ftr-299	622	2	another	another	DET
ftr-299	622	3	case	case	NOUN
ftr-299	622	4	appealable	appealable	NOUN
ftr-299	622	5	to	to	ADP
ftr-299	622	6	the	the	DET
ftr-299	622	7	ninth	ninth	ADJ
ftr-299	622	8	circuit	circuit	NOUN
ftr-299	622	9	,	,	PUNCT
ftr-299	622	10	the	the	DET
ftr-299	622	11	tax	tax	NOUN
ftr-299	622	12	court	court	NOUN
ftr-299	622	13	(	(	PUNCT
ftr-299	622	14	judge	judge	PROPN
ftr-299	622	15	wherry	wherry	PROPN
ftr-299	622	16	)	)	PUNCT
ftr-299	622	17	applied	apply	VERB
ftr-299	622	18	the	the	DET
ftr-299	622	19	five	five	NUM
ftr-299	622	20	factors	factor	NOUN
ftr-299	622	21	of	of	ADP
ftr-299	622	22	elliotts	elliotts	PROPN
ftr-299	622	23	,	,	PUNCT
ftr-299	622	24	inc	inc	PROPN
ftr-299	622	25	.	.	PROPN
ftr-299	623	1	v.	v.	PROPN
ftr-299	623	2	commissioner	commissioner	NOUN
ftr-299	623	3	,	,	PUNCT
ftr-299	623	4	716	716	NUM
ftr-299	623	5	f.2d	f.2d	NOUN
ftr-299	623	6	1241	1241	NUM
ftr-299	623	7	(	(	PUNCT
ftr-299	623	8	9th	9th	ADJ
ftr-299	623	9	cir	cir	NOUN
ftr-299	623	10	.	.	PROPN
ftr-299	623	11	1983	1983	NUM
ftr-299	623	12	)	)	PUNCT
ftr-299	623	13	,	,	PUNCT
ftr-299	623	14	plus	plus	CCONJ
ftr-299	623	15	additional	additional	ADJ
ftr-299	623	16	consideration	consideration	NOUN
ftr-299	623	17	of	of	ADP
ftr-299	623	18	whether	whether	SCONJ
ftr-299	623	19	an	an	DET
ftr-299	623	20	independent	independent	ADJ
ftr-299	623	21	investor	investor	NOUN
ftr-299	623	22	would	would	AUX
ftr-299	623	23	compensate	compensate	VERB
ftr-299	623	24	the	the	DET
ftr-299	623	25	employee	employee	NOUN
ftr-299	623	26	at	at	ADP
ftr-299	623	27	the	the	DET
ftr-299	623	28	claimed	claim	VERB
ftr-299	623	29	amount	amount	NOUN
ftr-299	623	30	,	,	PUNCT
ftr-299	623	31	to	to	PART
ftr-299	623	32	reduce	reduce	VERB
ftr-299	623	33	the	the	DET
ftr-299	623	34	taxpayer	taxpayer	NOUN
ftr-299	623	35	’s	’s	PART
ftr-299	623	36	corporate	corporate	ADJ
ftr-299	623	37	deduction	deduction	NOUN
ftr-299	623	38	for	for	ADP
ftr-299	623	39	compensation	compensation	NOUN
ftr-299	623	40	to	to	ADP
ftr-299	623	41	its	its	PRON
ftr-299	623	42	sole	sole	ADJ
ftr-299	623	43	shareholder	shareholder	NOUN
ftr-299	623	44	.	.	PUNCT
ftr-299	624	1	the	the	DET
ftr-299	624	2	taxpayer	taxpayer	NOUN
ftr-299	624	3	sold	sell	VERB
ftr-299	624	4	its	its	PRON
ftr-299	624	5	radio	radio	NOUN
ftr-299	624	6	stations	station	NOUN
ftr-299	624	7	in	in	ADP
ftr-299	624	8	the	the	DET
ftr-299	624	9	year	year	NOUN
ftr-299	624	10	at	at	ADP
ftr-299	624	11	issue	issue	NOUN
ftr-299	624	12	for	for	ADP
ftr-299	624	13	a	a	DET
ftr-299	624	14	price	price	NOUN
ftr-299	624	15	that	that	PRON
ftr-299	624	16	was	be	AUX
ftr-299	624	17	$	$	SYM
ftr-299	624	18	6	6	NUM
ftr-299	624	19	million	million	NUM
ftr-299	624	20	higher	high	ADJ
ftr-299	624	21	than	than	ADP
ftr-299	624	22	an	an	DET
ftr-299	624	23	initial	initial	ADJ
ftr-299	624	24	offer	offer	NOUN
ftr-299	624	25	.	.	PUNCT
ftr-299	625	1	the	the	DET
ftr-299	625	2	taxpayer	taxpayer	NOUN
ftr-299	625	3	’s	’s	PART
ftr-299	625	4	development	development	NOUN
ftr-299	625	5	of	of	ADP
ftr-299	625	6	the	the	DET
ftr-299	625	7	stations	station	NOUN
ftr-299	625	8	and	and	CCONJ
ftr-299	625	9	the	the	DET
ftr-299	625	10	higher	high	ADJ
ftr-299	625	11	purchase	purchase	NOUN
ftr-299	625	12	price	price	NOUN
ftr-299	625	13	were	be	AUX
ftr-299	625	14	attributable	attributable	ADJ
ftr-299	625	15	to	to	ADP
ftr-299	625	16	the	the	DET
ftr-299	625	17	efforts	effort	NOUN
ftr-299	625	18	of	of	ADP
ftr-299	625	19	the	the	DET
ftr-299	625	20	shareholder	shareholder	NOUN
ftr-299	625	21	/	/	SYM
ftr-299	625	22	ceo	ceo	PROPN
ftr-299	625	23	,	,	PUNCT
ftr-299	625	24	arthur	arthur	PROPN
ftr-299	625	25	astor	astor	PROPN
ftr-299	625	26	,	,	PUNCT
ftr-299	625	27	who	who	PRON
ftr-299	625	28	received	receive	VERB
ftr-299	625	29	annual	annual	ADJ
ftr-299	625	30	compensation	compensation	NOUN
ftr-299	625	31	plus	plus	CCONJ
ftr-299	625	32	a	a	DET
ftr-299	625	33	bonus	bonus	NOUN
ftr-299	625	34	totaling	total	VERB
ftr-299	625	35	approximately	approximately	ADV
ftr-299	625	36	$	$	SYM
ftr-299	625	37	6.9	6.9	NUM
ftr-299	625	38	million	million	NUM
ftr-299	625	39	.	.	PUNCT
ftr-299	626	1			PUNCT
ftr-299	627	1	the	the	DET
ftr-299	627	2	court	court	NOUN
ftr-299	627	3	concluded	conclude	VERB
ftr-299	627	4	that	that	SCONJ
ftr-299	627	5	astor	astor	PROPN
ftr-299	627	6	was	be	AUX
ftr-299	627	7	the	the	DET
ftr-299	627	8	most	most	ADV
ftr-299	627	9	important	important	ADJ
ftr-299	627	10	employee	employee	NOUN
ftr-299	627	11	of	of	ADP
ftr-299	627	12	the	the	DET
ftr-299	627	13	taxpayer	taxpayer	NOUN
ftr-299	627	14	and	and	CCONJ
ftr-299	627	15	agreed	agree	VERB
ftr-299	627	16	that	that	SCONJ
ftr-299	627	17	compensation	compensation	NOUN
ftr-299	627	18	attributable	attributable	ADJ
ftr-299	627	19	to	to	ADP
ftr-299	627	20	prior	prior	ADJ
ftr-299	627	21	years	year	NOUN
ftr-299	627	22	’	'	PUNCT
ftr-299	627	23	service	service	NOUN
ftr-299	627	24	as	as	SCONJ
ftr-299	627	25	catch	catch	NOUN
ftr-299	627	26	-	-	PUNCT
ftr-299	627	27	up	up	ADP
ftr-299	627	28	compensation	compensation	NOUN
ftr-299	627	29	allowed	allow	VERB
ftr-299	627	30	compensation	compensation	NOUN
ftr-299	627	31	that	that	PRON
ftr-299	627	32	need	need	AUX
ftr-299	627	33	not	not	PART
ftr-299	627	34	be	be	AUX
ftr-299	627	35	reasonable	reasonable	ADJ
ftr-299	627	36	in	in	ADP
ftr-299	627	37	the	the	DET
ftr-299	627	38	year	year	NOUN
ftr-299	627	39	paid	pay	VERB
ftr-299	627	40	.	.	PUNCT
ftr-299	628	1	the	the	DET
ftr-299	628	2	fact	fact	NOUN
ftr-299	628	3	that	that	SCONJ
ftr-299	628	4	astor	astor	PROPN
ftr-299	628	5	played	play	VERB
ftr-299	628	6	a	a	DET
ftr-299	628	7	pivotal	pivotal	ADJ
ftr-299	628	8	role	role	NOUN
ftr-299	628	9	in	in	ADP
ftr-299	628	10	both	both	PRON
ftr-299	628	11	operating	operate	VERB
ftr-299	628	12	the	the	DET
ftr-299	628	13	taxpayer	taxpayer	NOUN
ftr-299	628	14	and	and	CCONJ
ftr-299	628	15	negotiating	negotiate	VERB
ftr-299	628	16	the	the	DET
ftr-299	628	17	higher	high	ADJ
ftr-299	628	18	price	price	NOUN
ftr-299	628	19	for	for	ADP
ftr-299	628	20	the	the	DET
ftr-299	628	21	sale	sale	NOUN
ftr-299	628	22	of	of	ADP
ftr-299	628	23	assets	asset	NOUN
ftr-299	628	24	functioning	function	VERB
ftr-299	628	25	as	as	ADP
ftr-299	628	26	an	an	DET
ftr-299	628	27	employee	employee	NOUN
ftr-299	628	28	of	of	ADP
ftr-299	628	29	the	the	DET
ftr-299	628	30	taxpayer	taxpayer	NOUN
ftr-299	628	31	was	be	AUX
ftr-299	628	32	a	a	DET
ftr-299	628	33	factor	factor	NOUN
ftr-299	628	34	favoring	favor	VERB
ftr-299	628	35	the	the	DET
ftr-299	628	36	taxpayer	taxpayer	NOUN
ftr-299	628	37	’s	’s	PART
ftr-299	628	38	deduction	deduction	NOUN
ftr-299	628	39	of	of	ADP
ftr-299	628	40	the	the	DET
ftr-299	628	41	compensation	compensation	NOUN
ftr-299	628	42	.	.	PUNCT
ftr-299	629	1			PUNCT
ftr-299	630	1	the	the	DET
ftr-299	630	2	court	court	NOUN
ftr-299	630	3	considered	consider	VERB
ftr-299	630	4	the	the	DET
ftr-299	630	5	linear	linear	ADJ
ftr-299	630	6	regression	regression	NOUN
ftr-299	630	7	analysis	analysis	NOUN
ftr-299	630	8	of	of	ADP
ftr-299	630	9	dueling	duel	VERB
ftr-299	630	10	experts	expert	NOUN
ftr-299	630	11	regarding	regard	VERB
ftr-299	630	12	comparison	comparison	NOUN
ftr-299	630	13	with	with	ADP
ftr-299	630	14	salaries	salary	NOUN
ftr-299	630	15	of	of	ADP
ftr-299	630	16	similar	similar	ADJ
ftr-299	630	17	companies	company	NOUN
ftr-299	630	18	,	,	PUNCT
ftr-299	630	19	but	but	CCONJ
ftr-299	630	20	had	have	VERB
ftr-299	630	21	difficulty	difficulty	NOUN
ftr-299	630	22	with	with	ADP
ftr-299	630	23	applying	apply	VERB
ftr-299	630	24	comparisons	comparison	NOUN
ftr-299	630	25	with	with	ADP
ftr-299	630	26	publically	publically	ADV
ftr-299	630	27	held	hold	VERB
ftr-299	630	28	companies	company	NOUN
ftr-299	630	29	.	.	PUNCT
ftr-299	631	1	the	the	DET
ftr-299	631	2	court	court	NOUN
ftr-299	631	3	ultimately	ultimately	ADV
ftr-299	631	4	concluded	conclude	VERB
ftr-299	631	5	that	that	SCONJ
ftr-299	631	6	a	a	DET
ftr-299	631	7	bonus	bonus	NOUN
ftr-299	631	8	equivalent	equivalent	ADJ
ftr-299	631	9	to	to	ADP
ftr-299	631	10	one	one	NUM
ftr-299	631	11	-	-	PUNCT
ftr-299	631	12	third	third	NOUN
ftr-299	631	13	of	of	ADP
ftr-299	631	14	the	the	DET
ftr-299	631	15	negotiated	negotiate	VERB
ftr-299	631	16	increased	increase	VERB
ftr-299	631	17	sales	sale	NOUN
ftr-299	631	18	price	price	NOUN
ftr-299	631	19	was	be	AUX
ftr-299	631	20	reasonable	reasonable	ADJ
ftr-299	631	21	.	.	PUNCT
ftr-299	632	1			PUNCT
ftr-299	633	1	the	the	DET
ftr-299	633	2	court	court	NOUN
ftr-299	633	3	described	describe	VERB
ftr-299	633	4	the	the	DET
ftr-299	633	5	character	character	NOUN
ftr-299	633	6	of	of	ADP
ftr-299	633	7	the	the	DET
ftr-299	633	8	company	company	NOUN
ftr-299	633	9	as	as	ADP
ftr-299	633	10	a	a	DET
ftr-299	633	11	large	large	ADJ
ftr-299	633	12	asset	asset	NOUN
ftr-299	633	13	-	-	PUNCT
ftr-299	633	14	laden	laden	ADJ
ftr-299	633	15	complex	complex	ADJ
ftr-299	633	16	business	business	NOUN
ftr-299	633	17	with	with	ADP
ftr-299	633	18	a	a	DET
ftr-299	633	19	negative	negative	ADJ
ftr-299	633	20	net	net	ADJ
ftr-299	633	21	income	income	NOUN
ftr-299	633	22	and	and	CCONJ
ftr-299	633	23	bleak	bleak	ADJ
ftr-299	633	24	financial	financial	ADJ
ftr-299	633	25	picture	picture	NOUN
ftr-299	633	26	,	,	PUNCT
ftr-299	633	27	a	a	DET
ftr-299	633	28	factor	factor	NOUN
ftr-299	633	29	that	that	PRON
ftr-299	633	30	favored	favor	VERB
ftr-299	633	31	the	the	DET
ftr-299	633	32	irs	irs	PROPN
ftr-299	633	33	evaluation	evaluation	NOUN
ftr-299	633	34	of	of	ADP
ftr-299	633	35	reasonable	reasonable	ADJ
ftr-299	633	36	compensation	compensation	NOUN
ftr-299	633	37	.	.	PUNCT
ftr-299	634	1	2014	2014	NUM
ftr-299	634	2	]	]	PUNCT
ftr-299	634	3	recent	recent	ADJ
ftr-299	634	4	developments	development	NOUN
ftr-299	634	5	in	in	ADP
ftr-299	634	6	federal	federal	ADJ
ftr-299	634	7	income	income	NOUN
ftr-299	634	8	taxation	taxation	NOUN
ftr-299	634	9	261	261	NUM
ftr-299	634	10			NOUN
ftr-299	634	11	the	the	DET
ftr-299	634	12	court	court	NOUN
ftr-299	634	13	indicated	indicate	VERB
ftr-299	634	14	that	that	SCONJ
ftr-299	634	15	astor	astor	PROPN
ftr-299	634	16	’s	’s	PART
ftr-299	634	17	conflict	conflict	NOUN
ftr-299	634	18	of	of	ADP
ftr-299	634	19	interest	interest	NOUN
ftr-299	634	20	in	in	ADP
ftr-299	634	21	protecting	protect	VERB
ftr-299	634	22	the	the	DET
ftr-299	634	23	company	company	NOUN
ftr-299	634	24	as	as	ADP
ftr-299	634	25	a	a	DET
ftr-299	634	26	going	go	VERB
ftr-299	634	27	concern	concern	NOUN
ftr-299	634	28	and	and	CCONJ
ftr-299	634	29	his	his	PRON
ftr-299	634	30	interest	interest	NOUN
ftr-299	634	31	as	as	ADP
ftr-299	634	32	owner	owner	NOUN
ftr-299	634	33	in	in	ADP
ftr-299	634	34	garnering	garner	VERB
ftr-299	634	35	the	the	DET
ftr-299	634	36	highest	high	ADJ
ftr-299	634	37	price	price	NOUN
ftr-299	634	38	for	for	ADP
ftr-299	634	39	the	the	DET
ftr-299	634	40	assets	asset	NOUN
ftr-299	634	41	and	and	CCONJ
ftr-299	634	42	receiving	receive	VERB
ftr-299	634	43	the	the	DET
ftr-299	634	44	reward	reward	NOUN
ftr-299	634	45	as	as	ADP
ftr-299	634	46	deductible	deductible	ADJ
ftr-299	634	47	salary	salary	NOUN
ftr-299	634	48	favored	favor	VERB
ftr-299	634	49	the	the	DET
ftr-299	634	50	irs	irs	PROPN
ftr-299	634	51	.	.	PUNCT
ftr-299	635	1			PUNCT
ftr-299	636	1	the	the	DET
ftr-299	636	2	corporation	corporation	NOUN
ftr-299	636	3	’s	’s	PART
ftr-299	636	4	internal	internal	ADJ
ftr-299	636	5	inconsistency	inconsistency	NOUN
ftr-299	636	6	in	in	ADP
ftr-299	636	7	treatment	treatment	NOUN
ftr-299	636	8	of	of	ADP
ftr-299	636	9	payments	payment	NOUN
ftr-299	636	10	to	to	ADP
ftr-299	636	11	employees	employee	NOUN
ftr-299	636	12	as	as	ADP
ftr-299	636	13	bonuses	bonus	NOUN
ftr-299	636	14	at	at	ADP
ftr-299	636	15	the	the	DET
ftr-299	636	16	end	end	NOUN
ftr-299	636	17	of	of	ADP
ftr-299	636	18	the	the	DET
ftr-299	636	19	year	year	NOUN
ftr-299	636	20	when	when	SCONJ
ftr-299	636	21	it	it	PRON
ftr-299	636	22	could	could	AUX
ftr-299	636	23	predict	predict	VERB
ftr-299	636	24	profits	profit	NOUN
ftr-299	636	25	and	and	CCONJ
ftr-299	636	26	potential	potential	ADJ
ftr-299	636	27	federal	federal	ADJ
ftr-299	636	28	income	income	NOUN
ftr-299	636	29	tax	tax	NOUN
ftr-299	636	30	liability	liability	NOUN
ftr-299	636	31	favored	favor	VERB
ftr-299	636	32	the	the	DET
ftr-299	636	33	irs	irs	PROPN
ftr-299	636	34	.	.	PUNCT
ftr-299	637	1			PROPN
ftr-299	637	2	finally	finally	ADV
ftr-299	637	3	,	,	PUNCT
ftr-299	637	4	as	as	ADP
ftr-299	637	5	a	a	DET
ftr-299	637	6	factor	factor	NOUN
ftr-299	637	7	added	add	VERB
ftr-299	637	8	to	to	ADP
ftr-299	637	9	the	the	DET
ftr-299	637	10	elliotts	elliotts	PROPN
ftr-299	637	11	list	list	NOUN
ftr-299	637	12	,	,	PUNCT
ftr-299	637	13	the	the	DET
ftr-299	637	14	court	court	NOUN
ftr-299	637	15	determined	determine	VERB
ftr-299	637	16	that	that	SCONJ
ftr-299	637	17	since	since	SCONJ
ftr-299	637	18	the	the	DET
ftr-299	637	19	corporation	corporation	NOUN
ftr-299	637	20	retained	retain	VERB
ftr-299	637	21	sufficient	sufficient	ADJ
ftr-299	637	22	earnings	earning	NOUN
ftr-299	637	23	to	to	PART
ftr-299	637	24	satisfy	satisfy	VERB
ftr-299	637	25	an	an	DET
ftr-299	637	26	independent	independent	ADJ
ftr-299	637	27	investor	investor	NOUN
ftr-299	637	28	at	at	ADP
ftr-299	637	29	20	20	NUM
ftr-299	637	30	percent	percent	NOUN
ftr-299	637	31	compound	compound	NOUN
ftr-299	637	32	annual	annual	ADJ
ftr-299	637	33	return	return	NOUN
ftr-299	637	34	on	on	ADP
ftr-299	637	35	equity	equity	NOUN
ftr-299	637	36	,	,	PUNCT
ftr-299	637	37	the	the	DET
ftr-299	637	38	independent	independent	ADJ
ftr-299	637	39	investor	investor	NOUN
ftr-299	637	40	test	test	NOUN
ftr-299	637	41	supported	support	VERB
ftr-299	637	42	the	the	DET
ftr-299	637	43	corporation	corporation	NOUN
ftr-299	637	44	’s	’s	PART
ftr-299	637	45	level	level	NOUN
ftr-299	637	46	of	of	ADP
ftr-299	637	47	compensation	compensation	NOUN
ftr-299	637	48	.	.	PUNCT
ftr-299	638	1			X
ftr-299	638	2	at	at	ADP
ftr-299	638	3	the	the	DET
ftr-299	638	4	end	end	NOUN
ftr-299	638	5	of	of	ADP
ftr-299	638	6	the	the	DET
ftr-299	638	7	day	day	NOUN
ftr-299	638	8	,	,	PUNCT
ftr-299	638	9	the	the	DET
ftr-299	638	10	court	court	NOUN
ftr-299	638	11	determined	determine	VERB
ftr-299	638	12	,	,	PUNCT
ftr-299	638	13	based	base	VERB
ftr-299	638	14	on	on	ADP
ftr-299	638	15	the	the	DET
ftr-299	638	16	experts	expert	NOUN
ftr-299	638	17	’	’	PART
ftr-299	638	18	testimony	testimony	NOUN
ftr-299	638	19	that	that	SCONJ
ftr-299	638	20	astor	astor	PROPN
ftr-299	638	21	’s	’s	PART
ftr-299	638	22	fixed	fix	VERB
ftr-299	638	23	compensation	compensation	NOUN
ftr-299	638	24	was	be	AUX
ftr-299	638	25	underpaid	underpaid	ADJ
ftr-299	638	26	but	but	CCONJ
ftr-299	638	27	the	the	DET
ftr-299	638	28	bonus	bonus	NOUN
ftr-299	638	29	was	be	AUX
ftr-299	638	30	unreasonable	unreasonable	ADJ
ftr-299	638	31	and	and	CCONJ
ftr-299	638	32	allowed	allow	VERB
ftr-299	638	33	a	a	DET
ftr-299	638	34	deduction	deduction	NOUN
ftr-299	638	35	of	of	ADP
ftr-299	638	36	$	$	SYM
ftr-299	638	37	2,660,889	2,660,889	NUM
ftr-299	638	38	.	.	PUNCT
ftr-299	639	1	the	the	DET
ftr-299	639	2	court	court	NOUN
ftr-299	639	3	also	also	ADV
ftr-299	639	4	imposed	impose	VERB
ftr-299	639	5	an	an	DET
ftr-299	639	6	accuracy	accuracy	NOUN
ftr-299	639	7	related	relate	VERB
ftr-299	639	8	penalty	penalty	NOUN
ftr-299	639	9	under	under	ADP
ftr-299	639	10	§	§	PROPN
ftr-299	639	11	6662(a	6662(a	NOUN
ftr-299	639	12	)	)	PUNCT
ftr-299	639	13	finding	find	VERB
ftr-299	639	14	that	that	SCONJ
ftr-299	639	15	the	the	DET
ftr-299	639	16	astor	astor	PROPN
ftr-299	639	17	’s	’s	PART
ftr-299	639	18	conversation	conversation	NOUN
ftr-299	639	19	with	with	ADP
ftr-299	639	20	the	the	DET
ftr-299	639	21	corporation	corporation	NOUN
ftr-299	639	22	’s	’s	PART
ftr-299	639	23	accountants	accountant	NOUN
ftr-299	639	24	was	be	AUX
ftr-299	639	25	not	not	PART
ftr-299	639	26	reasonable	reasonable	ADJ
ftr-299	639	27	reliance	reliance	NOUN
ftr-299	639	28	on	on	ADP
ftr-299	639	29	a	a	DET
ftr-299	639	30	tax	tax	NOUN
ftr-299	639	31	professional	professional	NOUN
ftr-299	639	32	.	.	PUNCT
ftr-299	640	1	d.	d.	PROPN
ftr-299	640	2	miscellaneous	miscellaneous	ADJ
ftr-299	640	3	deductions	deduction	NOUN
ftr-299	640	4	1	1	NUM
ftr-299	640	5	.	.	PUNCT
ftr-299	641	1	irs	irs	PROPN
ftr-299	641	2	values	value	VERB
ftr-299	641	3	noncommercial	noncommercial	ADJ
ftr-299	641	4	flight	flight	NOUN
ftr-299	641	5	.	.	PUNCT
ftr-299	642	1	rev	rev	PROPN
ftr-299	642	2	.	.	PUNCT
ftr-299	643	1	rul	rul	PROPN
ftr-299	643	2	.	.	PUNCT
ftr-299	644	1	201320	201320	NUM
ftr-299	644	2	,	,	PUNCT
ftr-299	644	3	2013	2013	NUM
ftr-299	644	4	-	-	SYM
ftr-299	644	5	40	40	NUM
ftr-299	644	6	i.r.b	i.r.b	NOUN
ftr-299	644	7	.	.	PUNCT
ftr-299	645	1	272	272	NUM
ftr-299	645	2	(	(	PUNCT
ftr-299	645	3	9/26/13	9/26/13	NUM
ftr-299	645	4	)	)	PUNCT
ftr-299	645	5	.	.	PUNCT
ftr-299	646	1	the	the	DET
ftr-299	646	2	value	value	NOUN
ftr-299	646	3	of	of	ADP
ftr-299	646	4	noncommercial	noncommercial	ADJ
ftr-299	646	5	flights	flight	NOUN
ftr-299	646	6	on	on	ADP
ftr-299	646	7	employer	employer	NOUN
ftr-299	646	8	owned	own	VERB
ftr-299	646	9	aircraft	aircraft	NOUN
ftr-299	646	10	is	be	AUX
ftr-299	646	11	determined	determine	VERB
ftr-299	646	12	by	by	ADP
ftr-299	646	13	multiplying	multiply	VERB
ftr-299	646	14	the	the	DET
ftr-299	646	15	cents	cent	NOUN
ftr-299	646	16	-	-	PUNCT
ftr-299	646	17	per	per	ADP
ftr-299	646	18	-	-	PUNCT
ftr-299	646	19	mile	mile	NOUN
ftr-299	646	20	for	for	ADP
ftr-299	646	21	the	the	DET
ftr-299	646	22	applicable	applicable	ADJ
ftr-299	646	23	period	period	NOUN
ftr-299	646	24	by	by	ADP
ftr-299	646	25	the	the	DET
ftr-299	646	26	appropriate	appropriate	ADJ
ftr-299	646	27	aircraft	aircraft	NOUN
ftr-299	646	28	multiple	multiple	NOUN
ftr-299	646	29	and	and	CCONJ
ftr-299	646	30	adding	add	VERB
ftr-299	646	31	the	the	DET
ftr-299	646	32	applicable	applicable	ADJ
ftr-299	646	33	terminal	terminal	ADJ
ftr-299	646	34	charge	charge	NOUN
ftr-299	646	35	.	.	PUNCT
ftr-299	647	1	the	the	DET
ftr-299	647	2	mileage	mileage	NOUN
ftr-299	647	3	rates	rate	NOUN
ftr-299	647	4	for	for	ADP
ftr-299	647	5	the	the	DET
ftr-299	647	6	second	second	ADJ
ftr-299	647	7	half	half	NOUN
ftr-299	647	8	of	of	ADP
ftr-299	647	9	2013	2013	NUM
ftr-299	647	10	are	be	AUX
ftr-299	647	11	$	$	SYM
ftr-299	647	12	0.2654	0.2654	NUM
ftr-299	647	13	per	per	ADP
ftr-299	647	14	mile	mile	NOUN
ftr-299	647	15	up	up	ADP
ftr-299	647	16	to	to	PART
ftr-299	647	17	500	500	NUM
ftr-299	647	18	miles	mile	NOUN
ftr-299	647	19	,	,	PUNCT
ftr-299	647	20	$	$	SYM
ftr-299	647	21	0.2024	0.2024	NUM
ftr-299	647	22	for	for	ADP
ftr-299	647	23	501	501	NUM
ftr-299	647	24	-	-	SYM
ftr-299	647	25	1500	1500	NUM
ftr-299	647	26	miles	mile	NOUN
ftr-299	647	27	,	,	PUNCT
ftr-299	647	28	then	then	ADV
ftr-299	647	29	$	$	SYM
ftr-299	647	30	0.1946	0.1946	NUM
ftr-299	647	31	over	over	ADP
ftr-299	647	32	1500	1500	NUM
ftr-299	647	33	miles	mile	NOUN
ftr-299	647	34	.	.	PUNCT
ftr-299	648	1	the	the	DET
ftr-299	648	2	terminal	terminal	ADJ
ftr-299	648	3	charge	charge	NOUN
ftr-299	648	4	for	for	ADP
ftr-299	648	5	the	the	DET
ftr-299	648	6	second	second	ADJ
ftr-299	648	7	half	half	NOUN
ftr-299	648	8	of	of	ADP
ftr-299	648	9	2013	2013	NUM
ftr-299	648	10	is	be	AUX
ftr-299	648	11	$	$	SYM
ftr-299	648	12	48.53	48.53	NUM
ftr-299	648	13	.	.	PUNCT
ftr-299	649	1	these	these	PRON
ftr-299	649	2	are	be	AUX
ftr-299	649	3	little	little	ADV
ftr-299	649	4	changed	change	VERB
ftr-299	649	5	from	from	ADP
ftr-299	649	6	the	the	DET
ftr-299	649	7	rates	rate	NOUN
ftr-299	649	8	for	for	ADP
ftr-299	649	9	the	the	DET
ftr-299	649	10	first	first	ADJ
ftr-299	649	11	half	half	NOUN
ftr-299	649	12	of	of	ADP
ftr-299	649	13	2013	2013	NUM
ftr-299	649	14	:	:	PUNCT
ftr-299	649	15	$	$	SYM
ftr-299	649	16	0.2655	0.2655	NUM
ftr-299	649	17	per	per	ADP
ftr-299	649	18	mile	mile	NOUN
ftr-299	649	19	up	up	ADP
ftr-299	649	20	to	to	PART
ftr-299	649	21	500	500	NUM
ftr-299	649	22	miles	mile	NOUN
ftr-299	649	23	,	,	PUNCT
ftr-299	649	24	$	$	SYM
ftr-299	649	25	0.2024	0.2024	NUM
ftr-299	649	26	for	for	ADP
ftr-299	649	27	501	501	NUM
ftr-299	649	28	-	-	SYM
ftr-299	649	29	1500	1500	NUM
ftr-299	649	30	miles	mile	NOUN
ftr-299	649	31	,	,	PUNCT
ftr-299	649	32	then	then	ADV
ftr-299	649	33	$	$	SYM
ftr-299	649	34	0.1946	0.1946	NUM
ftr-299	649	35	over	over	ADP
ftr-299	649	36	1500	1500	NUM
ftr-299	649	37	miles	mile	NOUN
ftr-299	649	38	.	.	PUNCT
ftr-299	650	1	the	the	DET
ftr-299	650	2	terminal	terminal	ADJ
ftr-299	650	3	charge	charge	NOUN
ftr-299	650	4	for	for	ADP
ftr-299	650	5	the	the	DET
ftr-299	650	6	first	first	ADJ
ftr-299	650	7	half	half	NOUN
ftr-299	650	8	of	of	ADP
ftr-299	650	9	2013	2013	NUM
ftr-299	650	10	was	be	AUX
ftr-299	650	11	$	$	SYM
ftr-299	650	12	48.54	48.54	NUM
ftr-299	650	13	.	.	PUNCT
ftr-299	651	1	2	2	X
ftr-299	651	2	.	.	X
ftr-299	651	3	really	really	ADV
ftr-299	651	4	bad	bad	ADJ
ftr-299	651	5	timing	timing	NOUN
ftr-299	651	6	in	in	ADP
ftr-299	651	7	the	the	DET
ftr-299	651	8	real	real	ADJ
ftr-299	651	9	estate	estate	NOUN
ftr-299	651	10	appraisal	appraisal	NOUN
ftr-299	651	11	business	business	NOUN
ftr-299	651	12	does	do	AUX
ftr-299	651	13	not	not	PART
ftr-299	651	14	the	the	DET
ftr-299	651	15	debt	debt	NOUN
ftr-299	651	16	make	make	VERB
ftr-299	651	17	bad	bad	ADJ
ftr-299	651	18	.	.	PUNCT
ftr-299	652	1	bishop	bishop	PROPN
ftr-299	652	2	v.	v.	PROPN
ftr-299	652	3	commissioner	commissioner	PROPN
ftr-299	652	4	,	,	PUNCT
ftr-299	652	5	t.c	t.c	PROPN
ftr-299	652	6	.	.	PROPN
ftr-299	652	7	memo	memo	NOUN
ftr-299	652	8	.	.	PUNCT
ftr-299	653	1	2013	2013	NUM
ftr-299	653	2	-	-	SYM
ftr-299	653	3	98	98	NUM
ftr-299	653	4	(	(	PUNCT
ftr-299	653	5	4/10/13	4/10/13	NUM
ftr-299	653	6	)	)	PUNCT
ftr-299	653	7	.	.	PUNCT
ftr-299	654	1	in	in	ADP
ftr-299	654	2	april	april	PROPN
ftr-299	654	3	2006	2006	NUM
ftr-299	654	4	,	,	PUNCT
ftr-299	654	5	shortly	shortly	ADV
ftr-299	654	6	before	before	ADP
ftr-299	654	7	leaving	leave	VERB
ftr-299	654	8	his	his	PRON
ftr-299	654	9	position	position	NOUN
ftr-299	654	10	as	as	ADP
ftr-299	654	11	president	president	NOUN
ftr-299	654	12	of	of	ADP
ftr-299	654	13	impac	impac	PROPN
ftr-299	654	14	mortgage	mortgage	NOUN
ftr-299	654	15	holdings	holdings	PROPN
ftr-299	654	16	,	,	PUNCT
ftr-299	654	17	inc	inc	PROPN
ftr-299	654	18	.	.	PROPN
ftr-299	654	19	,	,	PUNCT
ftr-299	654	20	where	where	SCONJ
ftr-299	654	21	he	he	PRON
ftr-299	654	22	bought	buy	VERB
ftr-299	654	23	and	and	CCONJ
ftr-299	654	24	sold	sell	VERB
ftr-299	654	25	pools	pool	NOUN
ftr-299	654	26	of	of	ADP
ftr-299	654	27	loans	loan	NOUN
ftr-299	654	28	,	,	PUNCT
ftr-299	654	29	the	the	DET
ftr-299	654	30	taxpayer	taxpayer	NOUN
ftr-299	654	31	advanced	advance	VERB
ftr-299	654	32	$	$	SYM
ftr-299	654	33	300,000	300,000	NUM
ftr-299	654	34	(	(	PUNCT
ftr-299	654	35	which	which	PRON
ftr-299	654	36	he	he	PRON
ftr-299	654	37	borrowed	borrow	VERB
ftr-299	654	38	from	from	ADP
ftr-299	654	39	a	a	DET
ftr-299	654	40	commercial	commercial	ADJ
ftr-299	654	41	lender	lender	NOUN
ftr-299	654	42	)	)	PUNCT
ftr-299	654	43	to	to	ADP
ftr-299	654	44	landmark	landmark	PROPN
ftr-299	654	45	equities	equities	PROPN
ftr-299	654	46	group	group	NOUN
ftr-299	654	47	to	to	PART
ftr-299	654	48	assist	assist	VERB
ftr-299	654	49	in	in	ADP
ftr-299	654	50	developing	develop	VERB
ftr-299	654	51	a	a	DET
ftr-299	654	52	public	public	ADJ
ftr-299	654	53	offering	offering	NOUN
ftr-299	654	54	of	of	ADP
ftr-299	654	55	landmark	landmark	PROPN
ftr-299	654	56	.	.	PUNCT
ftr-299	655	1	landmark	landmark	PROPN
ftr-299	655	2	had	have	AUX
ftr-299	655	3	developed	develop	VERB
ftr-299	655	4	an	an	DET
ftr-299	655	5	“	"	PUNCT
ftr-299	655	6	automated	automated	ADJ
ftr-299	655	7	valuation	valuation	NOUN
ftr-299	655	8	model	model	NOUN
ftr-299	655	9	”	"	PUNCT
ftr-299	655	10	product	product	NOUN
ftr-299	655	11	designed	design	VERB
ftr-299	655	12	to	to	PART
ftr-299	655	13	quickly	quickly	ADV
ftr-299	655	14	value	value	VERB
ftr-299	655	15	mortgage	mortgage	NOUN
ftr-299	655	16	loans	loan	NOUN
ftr-299	655	17	for	for	ADP
ftr-299	655	18	investment	investment	NOUN
ftr-299	655	19	banks	bank	NOUN
ftr-299	655	20	by	by	ADP
ftr-299	655	21	aggregating	aggregate	VERB
ftr-299	655	22	title	title	NOUN
ftr-299	655	23	insurance	insurance	NOUN
ftr-299	655	24	information	information	NOUN
ftr-299	655	25	.	.	PUNCT
ftr-299	656	1	the	the	DET
ftr-299	656	2	written	write	VERB
ftr-299	656	3	note	note	NOUN
ftr-299	656	4	required	require	VERB
ftr-299	656	5	monthly	monthly	ADJ
ftr-299	656	6	interest	interest	NOUN
ftr-299	656	7	payments	payment	NOUN
ftr-299	656	8	and	and	CCONJ
ftr-299	656	9	was	be	AUX
ftr-299	656	10	due	due	ADJ
ftr-299	656	11	in	in	ADP
ftr-299	656	12	april	april	PROPN
ftr-299	656	13	2007	2007	NUM
ftr-299	656	14	.	.	PUNCT
ftr-299	657	1	landmark	landmark	PROPN
ftr-299	657	2	failed	fail	VERB
ftr-299	657	3	to	to	PART
ftr-299	657	4	make	make	VERB
ftr-299	657	5	payments	payment	NOUN
ftr-299	657	6	on	on	ADP
ftr-299	657	7	the	the	DET
ftr-299	657	8	note	note	NOUN
ftr-299	657	9	when	when	SCONJ
ftr-299	657	10	due	due	ADJ
ftr-299	657	11	in	in	ADP
ftr-299	657	12	2006	2006	NUM
ftr-299	657	13	.	.	PUNCT
ftr-299	658	1	the	the	DET
ftr-299	658	2	262	262	NUM
ftr-299	658	3	florida	florida	PROPN
ftr-299	658	4	tax	tax	NOUN
ftr-299	658	5	review	review	NOUN
ftr-299	658	6	[	[	X
ftr-299	658	7	vol	vol	NOUN
ftr-299	658	8	.	.	PUNCT
ftr-299	659	1	15:5	15:5	NUM
ftr-299	659	2	taxpayer	taxpayer	NOUN
ftr-299	659	3	indicated	indicate	VERB
ftr-299	659	4	in	in	ADP
ftr-299	659	5	testimony	testimony	NOUN
ftr-299	659	6	that	that	SCONJ
ftr-299	659	7	he	he	PRON
ftr-299	659	8	reviewed	review	VERB
ftr-299	659	9	the	the	DET
ftr-299	659	10	financial	financial	ADJ
ftr-299	659	11	health	health	NOUN
ftr-299	659	12	of	of	ADP
ftr-299	659	13	landmark	landmark	NOUN
ftr-299	659	14	and	and	CCONJ
ftr-299	659	15	concluded	conclude	VERB
ftr-299	659	16	that	that	SCONJ
ftr-299	659	17	it	it	PRON
ftr-299	659	18	should	should	AUX
ftr-299	659	19	have	have	AUX
ftr-299	659	20	been	be	AUX
ftr-299	659	21	able	able	ADJ
ftr-299	659	22	to	to	PART
ftr-299	659	23	pay	pay	VERB
ftr-299	659	24	the	the	DET
ftr-299	659	25	interest	interest	NOUN
ftr-299	659	26	,	,	PUNCT
ftr-299	659	27	even	even	ADV
ftr-299	659	28	though	though	SCONJ
ftr-299	659	29	the	the	DET
ftr-299	659	30	real	real	ADJ
ftr-299	659	31	estate	estate	NOUN
ftr-299	659	32	market	market	NOUN
ftr-299	659	33	was	be	AUX
ftr-299	659	34	showing	show	VERB
ftr-299	659	35	signs	sign	NOUN
ftr-299	659	36	of	of	ADP
ftr-299	659	37	trouble	trouble	NOUN
ftr-299	659	38	in	in	ADP
ftr-299	659	39	2006	2006	NUM
ftr-299	659	40	,	,	PUNCT
ftr-299	659	41	but	but	CCONJ
ftr-299	659	42	that	that	DET
ftr-299	659	43	landmark	landmark	NOUN
ftr-299	659	44	would	would	AUX
ftr-299	659	45	not	not	PART
ftr-299	659	46	be	be	AUX
ftr-299	659	47	able	able	ADJ
ftr-299	659	48	to	to	PART
ftr-299	659	49	pay	pay	VERB
ftr-299	659	50	principal	principal	NOUN
ftr-299	659	51	in	in	ADP
ftr-299	659	52	2006	2006	NUM
ftr-299	659	53	if	if	SCONJ
ftr-299	659	54	the	the	DET
ftr-299	659	55	taxpayer	taxpayer	NOUN
ftr-299	659	56	had	have	AUX
ftr-299	659	57	invoked	invoke	VERB
ftr-299	659	58	an	an	DET
ftr-299	659	59	acceleration	acceleration	NOUN
ftr-299	659	60	clause	clause	NOUN
ftr-299	659	61	in	in	ADP
ftr-299	659	62	the	the	DET
ftr-299	659	63	note	note	NOUN
ftr-299	659	64	on	on	ADP
ftr-299	659	65	default	default	NOUN
ftr-299	659	66	of	of	ADP
ftr-299	659	67	the	the	DET
ftr-299	659	68	interest	interest	NOUN
ftr-299	659	69	payments	payment	NOUN
ftr-299	659	70	.	.	PUNCT
ftr-299	660	1	judge	judge	PROPN
ftr-299	660	2	laro	laro	PROPN
ftr-299	660	3	concluded	conclude	VERB
ftr-299	660	4	that	that	SCONJ
ftr-299	660	5	the	the	DET
ftr-299	660	6	note	note	NOUN
ftr-299	660	7	was	be	AUX
ftr-299	660	8	a	a	DET
ftr-299	660	9	bona	bona	ADJ
ftr-299	660	10	fide	fide	ADJ
ftr-299	660	11	indebtedness	indebtedness	NOUN
ftr-299	660	12	rejecting	reject	VERB
ftr-299	660	13	the	the	DET
ftr-299	660	14	irs	irs	PROPN
ftr-299	660	15	assertion	assertion	NOUN
ftr-299	660	16	that	that	SCONJ
ftr-299	660	17	the	the	DET
ftr-299	660	18	advance	advance	NOUN
ftr-299	660	19	was	be	AUX
ftr-299	660	20	not	not	PART
ftr-299	660	21	a	a	DET
ftr-299	660	22	bona	bona	ADJ
ftr-299	660	23	fide	fide	ADJ
ftr-299	660	24	debt	debt	NOUN
ftr-299	660	25	because	because	SCONJ
ftr-299	660	26	the	the	DET
ftr-299	660	27	note	note	NOUN
ftr-299	660	28	was	be	AUX
ftr-299	660	29	unsecured	unsecured	ADJ
ftr-299	660	30	,	,	PUNCT
ftr-299	660	31	landmark	landmark	NOUN
ftr-299	660	32	was	be	AUX
ftr-299	660	33	unable	unable	ADJ
ftr-299	660	34	to	to	PART
ftr-299	660	35	borrow	borrow	VERB
ftr-299	660	36	from	from	ADP
ftr-299	660	37	a	a	DET
ftr-299	660	38	commercial	commercial	ADJ
ftr-299	660	39	lender	lender	NOUN
ftr-299	660	40	,	,	PUNCT
ftr-299	660	41	and	and	CCONJ
ftr-299	660	42	the	the	DET
ftr-299	660	43	taxpayer	taxpayer	NOUN
ftr-299	660	44	did	do	AUX
ftr-299	660	45	not	not	PART
ftr-299	660	46	demand	demand	VERB
ftr-299	660	47	payment	payment	NOUN
ftr-299	660	48	in	in	ADP
ftr-299	660	49	full	full	ADJ
ftr-299	660	50	when	when	SCONJ
ftr-299	660	51	landmark	landmark	PROPN
ftr-299	660	52	defaulted	default	VERB
ftr-299	660	53	on	on	ADP
ftr-299	660	54	interest	interest	NOUN
ftr-299	660	55	payments	payment	NOUN
ftr-299	660	56	.	.	PUNCT
ftr-299	661	1	the	the	DET
ftr-299	661	2	court	court	NOUN
ftr-299	661	3	determined	determine	VERB
ftr-299	661	4	,	,	PUNCT
ftr-299	661	5	however	however	ADV
ftr-299	661	6	,	,	PUNCT
ftr-299	661	7	that	that	SCONJ
ftr-299	661	8	the	the	DET
ftr-299	661	9	taxpayer	taxpayer	NOUN
ftr-299	661	10	’s	’s	PART
ftr-299	661	11	unsubstantiated	unsubstantiated	ADJ
ftr-299	661	12	testimony	testimony	NOUN
ftr-299	661	13	regarding	regard	VERB
ftr-299	661	14	landmark	landmark	PROPN
ftr-299	661	15	’s	’s	PART
ftr-299	661	16	financial	financial	ADJ
ftr-299	661	17	health	health	NOUN
ftr-299	661	18	was	be	AUX
ftr-299	661	19	insufficient	insufficient	ADJ
ftr-299	661	20	to	to	PART
ftr-299	661	21	carry	carry	VERB
ftr-299	661	22	the	the	DET
ftr-299	661	23	burden	burden	NOUN
ftr-299	661	24	of	of	ADP
ftr-299	661	25	proof	proof	NOUN
ftr-299	661	26	that	that	SCONJ
ftr-299	661	27	the	the	DET
ftr-299	661	28	loan	loan	NOUN
ftr-299	661	29	became	become	VERB
ftr-299	661	30	worthless	worthless	ADJ
ftr-299	661	31	in	in	ADP
ftr-299	661	32	2006	2006	NUM
ftr-299	661	33	.	.	PUNCT
ftr-299	662	1	because	because	SCONJ
ftr-299	662	2	landmark	landmark	NOUN
ftr-299	662	3	remained	remain	VERB
ftr-299	662	4	a	a	DET
ftr-299	662	5	going	go	VERB
ftr-299	662	6	concern	concern	NOUN
ftr-299	662	7	into	into	ADP
ftr-299	662	8	2007	2007	NUM
ftr-299	662	9	,	,	PUNCT
ftr-299	662	10	the	the	DET
ftr-299	662	11	court	court	NOUN
ftr-299	662	12	indicated	indicate	VERB
ftr-299	662	13	that	that	SCONJ
ftr-299	662	14	some	some	DET
ftr-299	662	15	evidence	evidence	NOUN
ftr-299	662	16	of	of	ADP
ftr-299	662	17	landmark	landmark	PROPN
ftr-299	662	18	’s	’s	PART
ftr-299	662	19	ability	ability	NOUN
ftr-299	662	20	or	or	CCONJ
ftr-299	662	21	inability	inability	NOUN
ftr-299	662	22	to	to	PART
ftr-299	662	23	turn	turn	VERB
ftr-299	662	24	the	the	DET
ftr-299	662	25	business	business	NOUN
ftr-299	662	26	around	around	ADV
ftr-299	662	27	and	and	CCONJ
ftr-299	662	28	generate	generate	VERB
ftr-299	662	29	income	income	NOUN
ftr-299	662	30	to	to	PART
ftr-299	662	31	pay	pay	VERB
ftr-299	662	32	the	the	DET
ftr-299	662	33	note	note	NOUN
ftr-299	662	34	was	be	AUX
ftr-299	662	35	crucial	crucial	ADJ
ftr-299	662	36	.	.	PUNCT
ftr-299	663	1	the	the	DET
ftr-299	663	2	court	court	NOUN
ftr-299	663	3	also	also	ADV
ftr-299	663	4	sustained	sustain	VERB
ftr-299	663	5	the	the	DET
ftr-299	663	6	irs	irs	PROPN
ftr-299	663	7	assertion	assertion	NOUN
ftr-299	663	8	of	of	ADP
ftr-299	663	9	§	§	PROPN
ftr-299	663	10	6662(a	6662(a	NOUN
ftr-299	663	11	)	)	PUNCT
ftr-299	663	12	penalties	penalty	NOUN
ftr-299	663	13	indicating	indicate	VERB
ftr-299	663	14	that	that	SCONJ
ftr-299	663	15	the	the	DET
ftr-299	663	16	taxpayer	taxpayer	NOUN
ftr-299	663	17	’s	’s	PART
ftr-299	663	18	failure	failure	NOUN
ftr-299	663	19	to	to	PART
ftr-299	663	20	provide	provide	VERB
ftr-299	663	21	documentary	documentary	ADJ
ftr-299	663	22	evidence	evidence	NOUN
ftr-299	663	23	of	of	ADP
ftr-299	663	24	landmark	landmark	PROPN
ftr-299	663	25	’s	’s	PART
ftr-299	663	26	financial	financial	ADJ
ftr-299	663	27	health	health	NOUN
ftr-299	663	28	to	to	ADP
ftr-299	663	29	the	the	DET
ftr-299	663	30	taxpayer	taxpayer	NOUN
ftr-299	663	31	’s	’s	PART
ftr-299	663	32	cpa	cpa	PROPN
ftr-299	663	33	who	who	PRON
ftr-299	663	34	prepared	prepare	VERB
ftr-299	663	35	the	the	DET
ftr-299	663	36	return	return	NOUN
ftr-299	663	37	claiming	claim	VERB
ftr-299	663	38	the	the	DET
ftr-299	663	39	deduction	deduction	NOUN
ftr-299	663	40	prevented	prevent	VERB
ftr-299	663	41	the	the	DET
ftr-299	663	42	taxpayer	taxpayer	NOUN
ftr-299	663	43	’s	’s	PART
ftr-299	663	44	reasonable	reasonable	ADJ
ftr-299	663	45	reliance	reliance	NOUN
ftr-299	663	46	on	on	ADP
ftr-299	663	47	the	the	DET
ftr-299	663	48	tax	tax	NOUN
ftr-299	663	49	professional	professional	NOUN
ftr-299	663	50	.	.	PUNCT
ftr-299	664	1	3	3	X
ftr-299	664	2	.	.	X
ftr-299	664	3	the	the	DET
ftr-299	664	4	threat	threat	NOUN
ftr-299	664	5	of	of	ADP
ftr-299	664	6	impending	impending	ADJ
ftr-299	664	7	death	death	NOUN
ftr-299	664	8	does	do	AUX
ftr-299	664	9	not	not	PART
ftr-299	664	10	reduce	reduce	VERB
ftr-299	664	11	substantiation	substantiation	NOUN
ftr-299	664	12	requirements	requirement	NOUN
ftr-299	664	13	.	.	PUNCT
ftr-299	665	1	striefel	striefel	PROPN
ftr-299	665	2	v.	v.	ADP
ftr-299	665	3	commissioner	commissioner	PROPN
ftr-299	665	4	,	,	PUNCT
ftr-299	665	5	t.c	t.c	PROPN
ftr-299	665	6	.	.	PROPN
ftr-299	665	7	memo	memo	NOUN
ftr-299	665	8	.	.	PUNCT
ftr-299	666	1	2013102	2013102	NUM
ftr-299	666	2	(	(	PUNCT
ftr-299	666	3	4/11/13	4/11/13	NOUN
ftr-299	666	4	)	)	PUNCT
ftr-299	666	5	.	.	PUNCT
ftr-299	667	1	the	the	DET
ftr-299	667	2	taxpayer	taxpayer	NOUN
ftr-299	667	3	worked	work	VERB
ftr-299	667	4	as	as	ADP
ftr-299	667	5	an	an	DET
ftr-299	667	6	independent	independent	ADJ
ftr-299	667	7	contractor	contractor	NOUN
ftr-299	667	8	performing	perform	VERB
ftr-299	667	9	field	field	NOUN
ftr-299	667	10	engineering	engineering	NOUN
ftr-299	667	11	services	service	NOUN
ftr-299	667	12	for	for	ADP
ftr-299	667	13	an	an	DET
ftr-299	667	14	engineering	engineering	NOUN
ftr-299	667	15	company	company	NOUN
ftr-299	667	16	.	.	PUNCT
ftr-299	668	1	the	the	DET
ftr-299	668	2	taxpayer	taxpayer	NOUN
ftr-299	668	3	’s	’s	PART
ftr-299	668	4	work	work	NOUN
ftr-299	668	5	required	require	VERB
ftr-299	668	6	travel	travel	NOUN
ftr-299	668	7	away	away	ADV
ftr-299	668	8	from	from	ADP
ftr-299	668	9	home	home	NOUN
ftr-299	668	10	.	.	PUNCT
ftr-299	669	1	the	the	DET
ftr-299	669	2	taxpayer	taxpayer	NOUN
ftr-299	669	3	received	receive	VERB
ftr-299	669	4	a	a	DET
ftr-299	669	5	“	"	PUNCT
ftr-299	669	6	traumatic	traumatic	ADJ
ftr-299	669	7	medical	medical	ADJ
ftr-299	669	8	diagnosis	diagnosis	NOUN
ftr-299	669	9	”	"	PUNCT
ftr-299	669	10	and	and	CCONJ
ftr-299	669	11	was	be	AUX
ftr-299	669	12	told	tell	VERB
ftr-299	669	13	that	that	SCONJ
ftr-299	669	14	he	he	PRON
ftr-299	669	15	would	would	AUX
ftr-299	669	16	likely	likely	ADV
ftr-299	669	17	die	die	VERB
ftr-299	669	18	soon	soon	ADV
ftr-299	669	19	.	.	PUNCT
ftr-299	670	1	on	on	ADP
ftr-299	670	2	his	his	PRON
ftr-299	670	3	release	release	NOUN
ftr-299	670	4	from	from	ADP
ftr-299	670	5	the	the	DET
ftr-299	670	6	hospital	hospital	NOUN
ftr-299	670	7	the	the	DET
ftr-299	670	8	taxpayer	taxpayer	NOUN
ftr-299	670	9	destroyed	destroy	VERB
ftr-299	670	10	all	all	PRON
ftr-299	670	11	of	of	ADP
ftr-299	670	12	his	his	PRON
ftr-299	670	13	old	old	ADJ
ftr-299	670	14	business	business	NOUN
ftr-299	670	15	records	record	VERB
ftr-299	670	16	that	that	SCONJ
ftr-299	670	17	he	he	PRON
ftr-299	670	18	kept	keep	VERB
ftr-299	670	19	in	in	ADP
ftr-299	670	20	a	a	DET
ftr-299	670	21	file	file	NOUN
ftr-299	670	22	cabinet	cabinet	NOUN
ftr-299	670	23	.	.	PUNCT
ftr-299	671	1	while	while	SCONJ
ftr-299	671	2	expressing	express	VERB
ftr-299	671	3	some	some	DET
ftr-299	671	4	sympathy	sympathy	NOUN
ftr-299	671	5	regarding	regard	VERB
ftr-299	671	6	the	the	DET
ftr-299	671	7	hospitalization	hospitalization	NOUN
ftr-299	671	8	,	,	PUNCT
ftr-299	671	9	the	the	DET
ftr-299	671	10	tax	tax	NOUN
ftr-299	671	11	court	court	NOUN
ftr-299	671	12	(	(	PUNCT
ftr-299	671	13	judge	judge	NOUN
ftr-299	671	14	kerrigan	kerrigan	PROPN
ftr-299	671	15	)	)	PUNCT
ftr-299	671	16	refused	refuse	VERB
ftr-299	671	17	to	to	PART
ftr-299	671	18	accept	accept	VERB
ftr-299	671	19	the	the	DET
ftr-299	671	20	taxpayer	taxpayer	NOUN
ftr-299	671	21	’s	’s	PART
ftr-299	671	22	testimony	testimony	NOUN
ftr-299	671	23	and	and	CCONJ
ftr-299	671	24	limited	limited	ADJ
ftr-299	671	25	bank	bank	NOUN
ftr-299	671	26	records	record	NOUN
ftr-299	671	27	as	as	ADP
ftr-299	671	28	substantiation	substantiation	NOUN
ftr-299	671	29	for	for	ADP
ftr-299	671	30	automobile	automobile	NOUN
ftr-299	671	31	travel	travel	NOUN
ftr-299	671	32	,	,	PUNCT
ftr-299	671	33	meal	meal	NOUN
ftr-299	671	34	,	,	PUNCT
ftr-299	671	35	and	and	CCONJ
ftr-299	671	36	lodging	lodging	NOUN
ftr-299	671	37	expenses	expense	NOUN
ftr-299	671	38	.	.	PUNCT
ftr-299	672	1	the	the	DET
ftr-299	672	2	court	court	NOUN
ftr-299	672	3	did	do	AUX
ftr-299	672	4	allow	allow	VERB
ftr-299	672	5	deductions	deduction	NOUN
ftr-299	672	6	for	for	ADP
ftr-299	672	7	some	some	DET
ftr-299	672	8	lodging	lodging	NOUN
ftr-299	672	9	expenses	expense	NOUN
ftr-299	672	10	where	where	SCONJ
ftr-299	672	11	the	the	DET
ftr-299	672	12	taxpayer	taxpayer	NOUN
ftr-299	672	13	’s	’s	PART
ftr-299	672	14	bank	bank	PROPN
ftr-299	672	15	records	record	NOUN
ftr-299	672	16	matched	match	VERB
ftr-299	672	17	his	his	PRON
ftr-299	672	18	calendar	calendar	NOUN
ftr-299	672	19	entries	entry	NOUN
ftr-299	672	20	and	and	CCONJ
ftr-299	672	21	allowed	allow	VERB
ftr-299	672	22	deduction	deduction	NOUN
ftr-299	672	23	of	of	ADP
ftr-299	672	24	per	per	ADP
ftr-299	672	25	diem	diem	NOUN
ftr-299	672	26	for	for	ADP
ftr-299	672	27	meals	meal	NOUN
ftr-299	672	28	on	on	ADP
ftr-299	672	29	those	those	DET
ftr-299	672	30	dates	date	NOUN
ftr-299	672	31	.	.	PUNCT
ftr-299	673	1	the	the	DET
ftr-299	673	2	court	court	NOUN
ftr-299	673	3	also	also	ADV
ftr-299	673	4	sustained	sustain	VERB
ftr-299	673	5	a	a	DET
ftr-299	673	6	§	§	PROPN
ftr-299	673	7	6662(a	6662(a	NOUN
ftr-299	673	8	)	)	PUNCT
ftr-299	673	9	accuracy	accuracy	NOUN
ftr-299	673	10	penalty	penalty	NOUN
ftr-299	673	11	stating	state	VERB
ftr-299	673	12	that	that	SCONJ
ftr-299	673	13	,	,	PUNCT
ftr-299	673	14	“	"	PUNCT
ftr-299	673	15	[	[	X
ftr-299	673	16	a]lthough	a]lthough	ADP
ftr-299	673	17	petitioner	petitioner	NOUN
ftr-299	673	18	was	be	AUX
ftr-299	673	19	understandably	understandably	ADV
ftr-299	673	20	upset	upset	ADJ
ftr-299	673	21	at	at	ADP
ftr-299	673	22	the	the	DET
ftr-299	673	23	time	time	NOUN
ftr-299	673	24	,	,	PUNCT
ftr-299	673	25	his	his	PRON
ftr-299	673	26	actions	action	NOUN
ftr-299	673	27	were	be	AUX
ftr-299	673	28	not	not	PART
ftr-299	673	29	justifiable	justifiable	ADJ
ftr-299	673	30	,	,	PUNCT
ftr-299	673	31	reasonable	reasonable	ADJ
ftr-299	673	32	,	,	PUNCT
ftr-299	673	33	or	or	CCONJ
ftr-299	673	34	prudent	prudent	ADJ
ftr-299	673	35	under	under	ADP
ftr-299	673	36	the	the	DET
ftr-299	673	37	circumstances	circumstance	NOUN
ftr-299	673	38	.	.	PUNCT
ftr-299	674	1	we	we	PRON
ftr-299	674	2	find	find	VERB
ftr-299	674	3	that	that	DET
ftr-299	674	4	petitioner	petitioner	NOUN
ftr-299	674	5	acted	act	VERB
ftr-299	674	6	negligently	negligently	ADV
ftr-299	674	7	.	.	PUNCT
ftr-299	674	8	”	"	PUNCT
ftr-299	675	1			PRON
ftr-299	675	2	query	query	VERB
ftr-299	675	3	whether	whether	SCONJ
ftr-299	675	4	his	his	PRON
ftr-299	675	5	doctor	doctor	NOUN
ftr-299	675	6	told	tell	VERB
ftr-299	675	7	him	he	PRON
ftr-299	675	8	to	to	PART
ftr-299	675	9	stop	stop	VERB
ftr-299	675	10	buying	buy	VERB
ftr-299	675	11	green	green	ADJ
ftr-299	675	12	bananas	banana	NOUN
ftr-299	675	13	,	,	PUNCT
ftr-299	675	14	or	or	CCONJ
ftr-299	675	15	merely	merely	ADV
ftr-299	675	16	to	to	PART
ftr-299	675	17	stop	stop	VERB
ftr-299	675	18	taking	take	VERB
ftr-299	675	19	out	out	ADP
ftr-299	675	20	multi	multi	ADJ
ftr-299	675	21	-	-	ADJ
ftr-299	675	22	year	year	ADJ
ftr-299	675	23	magazine	magazine	NOUN
ftr-299	675	24	subscriptions	subscription	NOUN
ftr-299	675	25	?	?	PUNCT
ftr-299	676	1			NOUN
ftr-299	676	2	query	query	NOUN
ftr-299	676	3	whether	whether	SCONJ
ftr-299	676	4	taxpayer	taxpayer	NOUN
ftr-299	676	5	may	may	AUX
ftr-299	676	6	recover	recover	VERB
ftr-299	676	7	for	for	ADP
ftr-299	676	8	physician	physician	NOUN
ftr-299	676	9	malpractice	malpractice	NOUN
ftr-299	676	10	?	?	PUNCT
ftr-299	677	1	2014	2014	NUM
ftr-299	677	2	]	]	PUNCT
ftr-299	678	1	recent	recent	ADJ
ftr-299	678	2	developments	development	NOUN
ftr-299	678	3	in	in	ADP
ftr-299	678	4	federal	federal	ADJ
ftr-299	678	5	income	income	NOUN
ftr-299	678	6	taxation	taxation	NOUN
ftr-299	678	7	263	263	NUM
ftr-299	678	8	4	4	NUM
ftr-299	678	9	.	.	PUNCT
ftr-299	679	1	stock	stock	NOUN
ftr-299	679	2	valuation	valuation	PROPN
ftr-299	679	3	settlement	settlement	NOUN
ftr-299	679	4	produces	produce	VERB
ftr-299	679	5	imputed	impute	VERB
ftr-299	679	6	interest	interest	NOUN
ftr-299	679	7	.	.	PUNCT
ftr-299	680	1	colorcon	colorcon	PROPN
ftr-299	680	2	,	,	PUNCT
ftr-299	680	3	inc	inc	PROPN
ftr-299	680	4	.	.	PROPN
ftr-299	681	1	v.	v.	PROPN
ftr-299	681	2	united	united	PROPN
ftr-299	681	3	states	states	PROPN
ftr-299	681	4	,	,	PUNCT
ftr-299	681	5	110	110	NUM
ftr-299	681	6	fed	feed	VERB
ftr-299	681	7	.	.	PUNCT
ftr-299	682	1	cl	cl	NOUN
ftr-299	682	2	.	.	PUNCT
ftr-299	683	1	650	650	NUM
ftr-299	683	2	(	(	PUNCT
ftr-299	683	3	4/30/13	4/30/13	NOUN
ftr-299	683	4	)	)	PUNCT
ftr-299	683	5	.	.	PUNCT
ftr-299	684	1	to	to	PART
ftr-299	684	2	push	push	VERB
ftr-299	684	3	out	out	ADP
ftr-299	684	4	a	a	DET
ftr-299	684	5	minority	minority	NOUN
ftr-299	684	6	shareholder	shareholder	NOUN
ftr-299	684	7	,	,	PUNCT
ftr-299	684	8	db	db	PROPN
ftr-299	684	9	trust	trust	PROPN
ftr-299	684	10	,	,	PUNCT
ftr-299	684	11	the	the	DET
ftr-299	684	12	taxpayer	taxpayer	NOUN
ftr-299	684	13	undertook	undertake	VERB
ftr-299	684	14	a	a	DET
ftr-299	684	15	short	short	ADJ
ftr-299	684	16	-	-	PUNCT
ftr-299	684	17	form	form	NOUN
ftr-299	684	18	merger	merger	NOUN
ftr-299	684	19	of	of	ADP
ftr-299	684	20	an	an	DET
ftr-299	684	21	84	84	NUM
ftr-299	684	22	percent	percent	NOUN
ftr-299	684	23	owned	own	VERB
ftr-299	684	24	subsidiary	subsidiary	NOUN
ftr-299	684	25	under	under	ADP
ftr-299	684	26	pennsylvania	pennsylvania	PROPN
ftr-299	684	27	law	law	PROPN
ftr-299	684	28	,	,	PUNCT
ftr-299	684	29	which	which	PRON
ftr-299	684	30	did	do	AUX
ftr-299	684	31	not	not	PART
ftr-299	684	32	require	require	VERB
ftr-299	684	33	a	a	DET
ftr-299	684	34	shareholder	shareholder	NOUN
ftr-299	684	35	vote	vote	NOUN
ftr-299	684	36	.	.	PUNCT
ftr-299	685	1	after	after	ADP
ftr-299	685	2	offering	offer	VERB
ftr-299	685	3	the	the	DET
ftr-299	685	4	minority	minority	NOUN
ftr-299	685	5	interest	interest	NOUN
ftr-299	685	6	holder	holder	NOUN
ftr-299	685	7	an	an	DET
ftr-299	685	8	$	$	SYM
ftr-299	685	9	82	82	NUM
ftr-299	685	10	million	million	NUM
ftr-299	685	11	promissory	promissory	NOUN
ftr-299	685	12	note	note	NOUN
ftr-299	685	13	in	in	ADP
ftr-299	685	14	1999	1999	NUM
ftr-299	685	15	at	at	ADP
ftr-299	685	16	the	the	DET
ftr-299	685	17	time	time	NOUN
ftr-299	685	18	of	of	ADP
ftr-299	685	19	the	the	DET
ftr-299	685	20	merger	merger	NOUN
ftr-299	685	21	,	,	PUNCT
ftr-299	685	22	the	the	DET
ftr-299	685	23	taxpayer	taxpayer	NOUN
ftr-299	685	24	in	in	ADP
ftr-299	685	25	2002	2002	NUM
ftr-299	685	26	settled	settle	VERB
ftr-299	685	27	a	a	DET
ftr-299	685	28	suit	suit	NOUN
ftr-299	685	29	claiming	claim	VERB
ftr-299	685	30	dissenter	dissenter	NOUN
ftr-299	685	31	’s	’s	PART
ftr-299	685	32	rights	right	NOUN
ftr-299	685	33	and	and	CCONJ
ftr-299	685	34	other	other	ADJ
ftr-299	685	35	claims	claim	NOUN
ftr-299	685	36	with	with	ADP
ftr-299	685	37	a	a	DET
ftr-299	685	38	payment	payment	NOUN
ftr-299	685	39	of	of	ADP
ftr-299	685	40	$	$	SYM
ftr-299	685	41	191	191	NUM
ftr-299	685	42	million	million	NUM
ftr-299	685	43	.	.	PUNCT
ftr-299	686	1	the	the	DET
ftr-299	686	2	taxpayer	taxpayer	NOUN
ftr-299	686	3	filed	file	VERB
ftr-299	686	4	a	a	DET
ftr-299	686	5	refund	refund	NOUN
ftr-299	686	6	claim	claim	NOUN
ftr-299	686	7	asserting	assert	VERB
ftr-299	686	8	that	that	SCONJ
ftr-299	686	9	$	$	SYM
ftr-299	686	10	31	31	NUM
ftr-299	686	11	million	million	NUM
ftr-299	686	12	of	of	ADP
ftr-299	686	13	the	the	DET
ftr-299	686	14	payment	payment	NOUN
ftr-299	686	15	was	be	AUX
ftr-299	686	16	deductible	deductible	ADJ
ftr-299	686	17	as	as	ADP
ftr-299	686	18	imputed	impute	VERB
ftr-299	686	19	interest	interest	NOUN
ftr-299	686	20	under	under	ADP
ftr-299	686	21	§	§	PROPN
ftr-299	686	22	483	483	NUM
ftr-299	686	23	.	.	PUNCT
ftr-299	687	1	section	section	NOUN
ftr-299	687	2	483	483	NUM
ftr-299	687	3	requires	require	VERB
ftr-299	687	4	a	a	DET
ftr-299	687	5	taxpayer	taxpayer	NOUN
ftr-299	687	6	to	to	PART
ftr-299	687	7	impute	impute	VERB
ftr-299	687	8	unstated	unstated	ADJ
ftr-299	687	9	interest	interest	NOUN
ftr-299	687	10	on	on	ADP
ftr-299	687	11	account	account	NOUN
ftr-299	687	12	of	of	ADP
ftr-299	687	13	a	a	DET
ftr-299	687	14	sale	sale	NOUN
ftr-299	687	15	or	or	CCONJ
ftr-299	687	16	exchange	exchange	NOUN
ftr-299	687	17	of	of	ADP
ftr-299	687	18	property	property	NOUN
ftr-299	687	19	under	under	ADP
ftr-299	687	20	a	a	DET
ftr-299	687	21	contract	contract	NOUN
ftr-299	687	22	under	under	ADP
ftr-299	687	23	which	which	PRON
ftr-299	687	24	some	some	PRON
ftr-299	687	25	or	or	CCONJ
ftr-299	687	26	all	all	PRON
ftr-299	687	27	of	of	ADP
ftr-299	687	28	the	the	DET
ftr-299	687	29	payments	payment	NOUN
ftr-299	687	30	are	be	AUX
ftr-299	687	31	due	due	ADJ
ftr-299	687	32	more	more	ADJ
ftr-299	687	33	than	than	ADP
ftr-299	687	34	one	one	NUM
ftr-299	687	35	year	year	NOUN
ftr-299	687	36	after	after	ADP
ftr-299	687	37	the	the	DET
ftr-299	687	38	sale	sale	NOUN
ftr-299	687	39	or	or	CCONJ
ftr-299	687	40	exchange	exchange	NOUN
ftr-299	687	41	.	.	PUNCT
ftr-299	688	1	the	the	DET
ftr-299	688	2	irs	irs	PROPN
ftr-299	688	3	conceded	concede	VERB
ftr-299	688	4	that	that	SCONJ
ftr-299	688	5	the	the	DET
ftr-299	688	6	1999	1999	NUM
ftr-299	688	7	merger	merger	NOUN
ftr-299	688	8	was	be	AUX
ftr-299	688	9	a	a	DET
ftr-299	688	10	sale	sale	NOUN
ftr-299	688	11	or	or	CCONJ
ftr-299	688	12	exchange	exchange	NOUN
ftr-299	688	13	.	.	PUNCT
ftr-299	689	1	the	the	DET
ftr-299	689	2	irs	irs	PROPN
ftr-299	689	3	argued	argue	VERB
ftr-299	689	4	,	,	PUNCT
ftr-299	689	5	however	however	ADV
ftr-299	689	6	,	,	PUNCT
ftr-299	689	7	that	that	SCONJ
ftr-299	689	8	the	the	DET
ftr-299	689	9	payment	payment	NOUN
ftr-299	689	10	was	be	AUX
ftr-299	689	11	made	make	VERB
ftr-299	689	12	pursuant	pursuant	ADJ
ftr-299	689	13	to	to	ADP
ftr-299	689	14	the	the	DET
ftr-299	689	15	2002	2002	NUM
ftr-299	689	16	settlement	settlement	NOUN
ftr-299	689	17	agreement	agreement	NOUN
ftr-299	689	18	in	in	ADP
ftr-299	689	19	an	an	DET
ftr-299	689	20	action	action	NOUN
ftr-299	689	21	that	that	PRON
ftr-299	689	22	sought	seek	VERB
ftr-299	689	23	to	to	PART
ftr-299	689	24	rescind	rescind	VERB
ftr-299	689	25	that	that	DET
ftr-299	689	26	1999	1999	NUM
ftr-299	689	27	merger	merger	NOUN
ftr-299	689	28	transaction	transaction	NOUN
ftr-299	689	29	,	,	PUNCT
ftr-299	689	30	rather	rather	ADV
ftr-299	689	31	than	than	ADP
ftr-299	689	32	payment	payment	NOUN
ftr-299	689	33	for	for	ADP
ftr-299	689	34	the	the	DET
ftr-299	689	35	stock	stock	NOUN
ftr-299	689	36	in	in	ADP
ftr-299	689	37	1999	1999	NUM
ftr-299	689	38	.	.	PUNCT
ftr-299	690	1	looking	look	VERB
ftr-299	690	2	to	to	ADP
ftr-299	690	3	pennsylvania	pennsylvania	PROPN
ftr-299	690	4	law	law	PROPN
ftr-299	690	5	,	,	PUNCT
ftr-299	690	6	the	the	DET
ftr-299	690	7	court	court	NOUN
ftr-299	690	8	of	of	ADP
ftr-299	690	9	federal	federal	ADJ
ftr-299	690	10	claims	claim	NOUN
ftr-299	690	11	(	(	PUNCT
ftr-299	690	12	judge	judge	NOUN
ftr-299	690	13	firestone	firestone	PROPN
ftr-299	690	14	)	)	PUNCT
ftr-299	690	15	held	hold	VERB
ftr-299	690	16	that	that	SCONJ
ftr-299	690	17	the	the	DET
ftr-299	690	18	1999	1999	NUM
ftr-299	690	19	short	short	ADJ
ftr-299	690	20	-	-	PUNCT
ftr-299	690	21	form	form	NOUN
ftr-299	690	22	merger	merger	NOUN
ftr-299	690	23	transaction	transaction	NOUN
ftr-299	690	24	transferred	transfer	VERB
ftr-299	690	25	property	property	NOUN
ftr-299	690	26	as	as	ADP
ftr-299	690	27	a	a	DET
ftr-299	690	28	matter	matter	NOUN
ftr-299	690	29	of	of	ADP
ftr-299	690	30	law	law	NOUN
ftr-299	690	31	and	and	CCONJ
ftr-299	690	32	that	that	SCONJ
ftr-299	690	33	at	at	ADV
ftr-299	690	34	least	least	ADJ
ftr-299	690	35	a	a	DET
ftr-299	690	36	part	part	NOUN
ftr-299	690	37	of	of	ADP
ftr-299	690	38	the	the	DET
ftr-299	690	39	$	$	SYM
ftr-299	690	40	191	191	NUM
ftr-299	690	41	million	million	NUM
ftr-299	690	42	settlement	settlement	NOUN
ftr-299	690	43	was	be	AUX
ftr-299	690	44	paid	pay	VERB
ftr-299	690	45	for	for	ADP
ftr-299	690	46	the	the	DET
ftr-299	690	47	shares	share	NOUN
ftr-299	690	48	.	.	PUNCT
ftr-299	691	1	granting	grant	VERB
ftr-299	691	2	summary	summary	NOUN
ftr-299	691	3	judgment	judgment	NOUN
ftr-299	691	4	to	to	ADP
ftr-299	691	5	the	the	DET
ftr-299	691	6	taxpayer	taxpayer	NOUN
ftr-299	691	7	,	,	PUNCT
ftr-299	691	8	the	the	DET
ftr-299	691	9	court	court	NOUN
ftr-299	691	10	also	also	ADV
ftr-299	691	11	held	hold	VERB
ftr-299	691	12	that	that	SCONJ
ftr-299	691	13	the	the	DET
ftr-299	691	14	irs	irs	PROPN
ftr-299	691	15	did	do	AUX
ftr-299	691	16	not	not	PART
ftr-299	691	17	raise	raise	VERB
ftr-299	691	18	a	a	DET
ftr-299	691	19	genuine	genuine	ADJ
ftr-299	691	20	factual	factual	ADJ
ftr-299	691	21	dispute	dispute	NOUN
ftr-299	691	22	as	as	ADP
ftr-299	691	23	to	to	ADP
ftr-299	691	24	whether	whether	SCONJ
ftr-299	691	25	any	any	DET
ftr-299	691	26	portion	portion	NOUN
ftr-299	691	27	of	of	ADP
ftr-299	691	28	the	the	DET
ftr-299	691	29	$	$	SYM
ftr-299	691	30	191	191	NUM
ftr-299	691	31	million	million	NUM
ftr-299	691	32	payment	payment	NOUN
ftr-299	691	33	was	be	AUX
ftr-299	691	34	attributable	attributable	ADJ
ftr-299	691	35	to	to	ADP
ftr-299	691	36	other	other	ADJ
ftr-299	691	37	claims	claim	NOUN
ftr-299	691	38	.	.	PUNCT
ftr-299	692	1	5	5	X
ftr-299	692	2	.	.	X
ftr-299	692	3	a	a	DET
ftr-299	692	4	judge	judge	NOUN
ftr-299	692	5	lets	let	VERB
ftr-299	692	6	the	the	DET
ftr-299	692	7	jury	jury	NOUN
ftr-299	692	8	decide	decide	VERB
ftr-299	692	9	how	how	SCONJ
ftr-299	692	10	much	much	ADJ
ftr-299	692	11	of	of	ADP
ftr-299	692	12	$	$	SYM
ftr-299	692	13	126,796,262	126,796,262	NUM
ftr-299	692	14	of	of	ADP
ftr-299	692	15	a	a	DET
ftr-299	692	16	$	$	SYM
ftr-299	692	17	385,147,334	385,147,334	NUM
ftr-299	692	18	settlement	settlement	NOUN
ftr-299	692	19	payment	payment	NOUN
ftr-299	692	20	under	under	ADP
ftr-299	692	21	the	the	DET
ftr-299	692	22	false	false	ADJ
ftr-299	692	23	claims	claim	NOUN
ftr-299	692	24	act	act	NOUN
ftr-299	692	25	is	be	AUX
ftr-299	692	26	compensatory	compensatory	ADJ
ftr-299	692	27	and	and	CCONJ
ftr-299	692	28	how	how	SCONJ
ftr-299	692	29	much	much	ADJ
ftr-299	692	30	is	be	AUX
ftr-299	692	31	a	a	DET
ftr-299	692	32	nondeductible	nondeductible	ADJ
ftr-299	692	33	penalty	penalty	NOUN
ftr-299	692	34	.	.	PUNCT
ftr-299	693	1	fresenius	fresenius	PROPN
ftr-299	693	2	medical	medical	PROPN
ftr-299	693	3	care	care	PROPN
ftr-299	693	4	holdings	holdings	PROPN
ftr-299	693	5	,	,	PUNCT
ftr-299	693	6	inc	inc	PROPN
ftr-299	693	7	.	.	PROPN
ftr-299	693	8	v.	v.	PROPN
ftr-299	693	9	united	united	PROPN
ftr-299	693	10	states	states	PROPN
ftr-299	693	11	,	,	PUNCT
ftr-299	693	12	111	111	NUM
ftr-299	693	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	693	14	2013	2013	NUM
ftr-299	693	15	-	-	SYM
ftr-299	693	16	1938	1938	NUM
ftr-299	693	17	(	(	PUNCT
ftr-299	693	18	d.	d.	PROPN
ftr-299	693	19	mass	mass	PROPN
ftr-299	693	20	.	.	PUNCT
ftr-299	693	21	5/9/13	5/9/13	NUM
ftr-299	693	22	)	)	PUNCT
ftr-299	693	23	.	.	PUNCT
ftr-299	694	1	the	the	DET
ftr-299	694	2	taxpayer	taxpayer	NOUN
ftr-299	694	3	deducted	deduct	VERB
ftr-299	694	4	the	the	DET
ftr-299	694	5	full	full	ADJ
ftr-299	694	6	amount	amount	NOUN
ftr-299	694	7	of	of	ADP
ftr-299	694	8	a	a	DET
ftr-299	694	9	$	$	SYM
ftr-299	694	10	385,147,334	385,147,334	NUM
ftr-299	694	11	settlement	settlement	NOUN
ftr-299	694	12	with	with	ADP
ftr-299	694	13	the	the	DET
ftr-299	694	14	government	government	NOUN
ftr-299	694	15	under	under	ADP
ftr-299	694	16	the	the	DET
ftr-299	694	17	false	false	ADJ
ftr-299	694	18	claims	claim	NOUN
ftr-299	694	19	act	act	NOUN
ftr-299	694	20	(	(	PUNCT
ftr-299	694	21	for	for	ADP
ftr-299	694	22	medicare	medicare	PROPN
ftr-299	694	23	and	and	CCONJ
ftr-299	694	24	medicaid	medicaid	PROPN
ftr-299	694	25	fraud	fraud	PROPN
ftr-299	694	26	)	)	PUNCT
ftr-299	694	27	,	,	PUNCT
ftr-299	694	28	which	which	PRON
ftr-299	694	29	provides	provide	VERB
ftr-299	694	30	for	for	ADP
ftr-299	694	31	a	a	DET
ftr-299	694	32	penalty	penalty	NOUN
ftr-299	694	33	of	of	ADP
ftr-299	694	34	not	not	PART
ftr-299	694	35	less	less	ADJ
ftr-299	694	36	than	than	ADP
ftr-299	694	37	$	$	SYM
ftr-299	694	38	5,000	5,000	NUM
ftr-299	694	39	and	and	CCONJ
ftr-299	694	40	not	not	PART
ftr-299	694	41	more	more	ADJ
ftr-299	694	42	than	than	ADP
ftr-299	694	43	$	$	SYM
ftr-299	694	44	10,000	10,000	NUM
ftr-299	694	45	plus	plus	CCONJ
ftr-299	694	46	three	three	NUM
ftr-299	694	47	times	time	NOUN
ftr-299	694	48	the	the	DET
ftr-299	694	49	amount	amount	NOUN
ftr-299	694	50	of	of	ADP
ftr-299	694	51	damages	damage	NOUN
ftr-299	694	52	the	the	DET
ftr-299	694	53	government	government	NOUN
ftr-299	694	54	sustains	sustain	VERB
ftr-299	694	55	.	.	PUNCT
ftr-299	695	1	the	the	DET
ftr-299	695	2	settlement	settlement	NOUN
ftr-299	695	3	agreement	agreement	NOUN
ftr-299	695	4	was	be	AUX
ftr-299	695	5	silent	silent	ADJ
ftr-299	695	6	regarding	regard	VERB
ftr-299	695	7	the	the	DET
ftr-299	695	8	allocation	allocation	NOUN
ftr-299	695	9	of	of	ADP
ftr-299	695	10	the	the	DET
ftr-299	695	11	payment	payment	NOUN
ftr-299	695	12	between	between	ADP
ftr-299	695	13	compensatory	compensatory	ADJ
ftr-299	695	14	and	and	CCONJ
ftr-299	695	15	punitive	punitive	ADJ
ftr-299	695	16	amounts	amount	NOUN
ftr-299	695	17	,	,	PUNCT
ftr-299	695	18	although	although	SCONJ
ftr-299	695	19	it	it	PRON
ftr-299	695	20	did	do	AUX
ftr-299	695	21	allocate	allocate	VERB
ftr-299	695	22	$	$	SYM
ftr-299	695	23	65,800,555	65,800,555	NUM
ftr-299	695	24	to	to	ADP
ftr-299	695	25	qui	qui	X
ftr-299	695	26	tam	tam	PROPN
ftr-299	695	27	relators	relator	NOUN
ftr-299	695	28	’	'	PUNCT
ftr-299	695	29	awards	award	NOUN
ftr-299	695	30	.	.	PUNCT
ftr-299	696	1	the	the	DET
ftr-299	696	2	agreement	agreement	NOUN
ftr-299	696	3	expressly	expressly	ADV
ftr-299	696	4	disclaimed	disclaim	VERB
ftr-299	696	5	any	any	DET
ftr-299	696	6	resolution	resolution	NOUN
ftr-299	696	7	of	of	ADP
ftr-299	696	8	the	the	DET
ftr-299	696	9	tax	tax	NOUN
ftr-299	696	10	treatment	treatment	NOUN
ftr-299	696	11	of	of	ADP
ftr-299	696	12	the	the	DET
ftr-299	696	13	payment	payment	NOUN
ftr-299	696	14	.	.	PUNCT
ftr-299	697	1	the	the	DET
ftr-299	697	2	irs	irs	PROPN
ftr-299	697	3	allowed	allow	VERB
ftr-299	697	4	a	a	DET
ftr-299	697	5	portion	portion	NOUN
ftr-299	697	6	of	of	ADP
ftr-299	697	7	the	the	DET
ftr-299	697	8	deduction	deduction	NOUN
ftr-299	697	9	but	but	CCONJ
ftr-299	697	10	disallowed	disallow	VERB
ftr-299	697	11	as	as	ADP
ftr-299	697	12	a	a	DET
ftr-299	697	13	fine	fine	ADJ
ftr-299	697	14	or	or	CCONJ
ftr-299	697	15	similar	similar	ADJ
ftr-299	697	16	penalty	penalty	NOUN
ftr-299	697	17	,	,	PUNCT
ftr-299	697	18	which	which	PRON
ftr-299	697	19	is	be	AUX
ftr-299	697	20	nondeductible	nondeductible	ADJ
ftr-299	697	21	under	under	ADP
ftr-299	697	22	§	§	PROPN
ftr-299	697	23	162(f	162(f	PROPN
ftr-299	697	24	)	)	PUNCT
ftr-299	697	25	,	,	PUNCT
ftr-299	697	26	$	$	SYM
ftr-299	697	27	126,796,262	126,796,262	NUM
ftr-299	697	28	of	of	ADP
ftr-299	697	29	the	the	DET
ftr-299	697	30	claimed	claim	VERB
ftr-299	697	31	deduction	deduction	NOUN
ftr-299	697	32	.	.	PUNCT
ftr-299	698	1	the	the	DET
ftr-299	698	2	district	district	NOUN
ftr-299	698	3	court	court	NOUN
ftr-299	698	4	denied	deny	VERB
ftr-299	698	5	cross	cross	NOUN
ftr-299	698	6	motions	motion	NOUN
ftr-299	698	7	for	for	ADP
ftr-299	698	8	summary	summary	NOUN
ftr-299	698	9	judgment	judgment	NOUN
ftr-299	698	10	because	because	SCONJ
ftr-299	698	11	“	"	PUNCT
ftr-299	698	12	real	real	ADJ
ftr-299	698	13	disputes	dispute	NOUN
ftr-299	698	14	remained	remain	VERB
ftr-299	698	15	about	about	ADP
ftr-299	698	16	the	the	DET
ftr-299	698	17	purpose	purpose	NOUN
ftr-299	698	18	of	of	ADP
ftr-299	698	19	the	the	DET
ftr-299	698	20	payments	payment	NOUN
ftr-299	698	21	,	,	PUNCT
ftr-299	698	22	”	"	PUNCT
ftr-299	698	23	and	and	CCONJ
ftr-299	698	24	on	on	ADP
ftr-299	698	25	a	a	DET
ftr-299	698	26	motion	motion	NOUN
ftr-299	698	27	for	for	ADP
ftr-299	698	28	entry	entry	NOUN
ftr-299	698	29	of	of	ADP
ftr-299	698	30	judgment	judgment	NOUN
ftr-299	698	31	held	hold	VERB
ftr-299	698	32	that	that	SCONJ
ftr-299	698	33	the	the	DET
ftr-299	698	34	jury	jury	NOUN
ftr-299	698	35	properly	properly	ADV
ftr-299	698	36	determined	determine	VERB
ftr-299	698	37	that	that	SCONJ
ftr-299	698	38	$	$	SYM
ftr-299	698	39	95,000,000	95,000,000	NUM
ftr-299	698	40	of	of	ADP
ftr-299	698	41	the	the	DET
ftr-299	698	42	disputed	dispute	VERB
ftr-299	698	43	amount	amount	NOUN
ftr-299	698	44	of	of	ADP
ftr-299	698	45	the	the	DET
ftr-299	698	46	settlement	settlement	NOUN
ftr-299	698	47	paid	pay	VERB
ftr-299	698	48	to	to	ADP
ftr-299	698	49	the	the	DET
ftr-299	698	50	government	government	NOUN
ftr-299	698	51	was	be	AUX
ftr-299	698	52	compensatory	compensatory	ADJ
ftr-299	698	53	and	and	CCONJ
ftr-299	698	54	therefore	therefore	ADV
ftr-299	698	55	deductible	deductible	ADJ
ftr-299	698	56	.	.	PUNCT
ftr-299	699	1	the	the	DET
ftr-299	699	2	court	court	NOUN
ftr-299	699	3	explained	explain	VERB
ftr-299	699	4	that	that	SCONJ
ftr-299	699	5	“	"	PUNCT
ftr-299	699	6	a	a	DET
ftr-299	699	7	manifest	manifest	ADJ
ftr-299	699	8	agreement	agreement	NOUN
ftr-299	699	9	is	be	AUX
ftr-299	699	10	not	not	PART
ftr-299	699	11	necessary	necessary	ADJ
ftr-299	699	12	for	for	SCONJ
ftr-299	699	13	[	[	PUNCT
ftr-299	699	14	the	the	DET
ftr-299	699	15	taxpayer	taxpayer	NOUN
ftr-299	699	16	]	]	PUNCT
ftr-299	699	17	to	to	PART
ftr-299	699	18	establish	establish	VERB
ftr-299	699	19	that	that	SCONJ
ftr-299	699	20	all	all	DET
ftr-299	699	21	or	or	CCONJ
ftr-299	699	22	some	some	PRON
ftr-299	699	23	portion	portion	NOUN
ftr-299	699	24	of	of	ADP
ftr-299	699	25	the	the	DET
ftr-299	699	26	payments	payment	NOUN
ftr-299	699	27	at	at	ADP
ftr-299	699	28	issue	issue	NOUN
ftr-299	699	29	were	be	AUX
ftr-299	699	30	made	make	VERB
ftr-299	699	31	in	in	ADP
ftr-299	699	32	264	264	NUM
ftr-299	699	33	florida	florida	PROPN
ftr-299	699	34	tax	tax	NOUN
ftr-299	699	35	review	review	NOUN
ftr-299	700	1	[	[	X
ftr-299	700	2	vol	vol	NOUN
ftr-299	700	3	.	.	PUNCT
ftr-299	701	1	15:5	15:5	NUM
ftr-299	701	2	settlement	settlement	NOUN
ftr-299	701	3	of	of	ADP
ftr-299	701	4	non	non	ADJ
ftr-299	701	5	-	-	ADJ
ftr-299	701	6	punitive	punitive	ADJ
ftr-299	701	7	fca	fca	PROPN
ftr-299	701	8	liability	liability	NOUN
ftr-299	701	9	.	.	PUNCT
ftr-299	701	10	”	"	PUNCT
ftr-299	702	1	it	it	PRON
ftr-299	702	2	concluded	conclude	VERB
ftr-299	702	3	that	that	SCONJ
ftr-299	702	4	“	"	PUNCT
ftr-299	702	5	to	to	PART
ftr-299	702	6	determine	determine	VERB
ftr-299	702	7	whether	whether	SCONJ
ftr-299	702	8	the	the	DET
ftr-299	702	9	payments	payment	NOUN
ftr-299	702	10	made	make	VERB
ftr-299	702	11	by	by	ADP
ftr-299	702	12	[	[	PUNCT
ftr-299	702	13	the	the	DET
ftr-299	702	14	taxpayer	taxpayer	NOUN
ftr-299	702	15	]	]	PUNCT
ftr-299	702	16	to	to	ADP
ftr-299	702	17	the	the	DET
ftr-299	702	18	government	government	NOUN
ftr-299	702	19	in	in	ADP
ftr-299	702	20	excess	excess	NOUN
ftr-299	702	21	of	of	ADP
ftr-299	702	22	the	the	DET
ftr-299	702	23	amount	amount	NOUN
ftr-299	702	24	already	already	ADV
ftr-299	702	25	deemed	deem	VERB
ftr-299	702	26	deductible	deductible	ADJ
ftr-299	702	27	by	by	ADP
ftr-299	702	28	the	the	DET
ftr-299	702	29	irs	irs	PROPN
ftr-299	702	30	were	be	AUX
ftr-299	702	31	compensatory	compensatory	ADJ
ftr-299	702	32	damages	damage	NOUN
ftr-299	702	33	,	,	PUNCT
ftr-299	702	34	it	it	PRON
ftr-299	702	35	was	be	AUX
ftr-299	702	36	necessary	necessary	ADJ
ftr-299	702	37	to	to	PART
ftr-299	702	38	consider	consider	VERB
ftr-299	702	39	both	both	CCONJ
ftr-299	702	40	the	the	DET
ftr-299	702	41	language	language	NOUN
ftr-299	702	42	of	of	ADP
ftr-299	702	43	the	the	DET
ftr-299	702	44	settlement	settlement	NOUN
ftr-299	702	45	agreements	agreement	NOUN
ftr-299	702	46	and	and	CCONJ
ftr-299	702	47	non	non	ADJ
ftr-299	702	48	-	-	ADJ
ftr-299	702	49	contractual	contractual	ADJ
ftr-299	702	50	evidence	evidence	NOUN
ftr-299	702	51	regarding	regard	VERB
ftr-299	702	52	the	the	DET
ftr-299	702	53	purpose	purpose	NOUN
ftr-299	702	54	and	and	CCONJ
ftr-299	702	55	application	application	NOUN
ftr-299	702	56	of	of	ADP
ftr-299	702	57	the	the	DET
ftr-299	702	58	payments	payment	NOUN
ftr-299	702	59	.	.	PUNCT
ftr-299	702	60	”	"	PUNCT
ftr-299	703	1	6	6	NUM
ftr-299	703	2	.	.	PUNCT
ftr-299	704	1	its	its	PRON
ftr-299	704	2	quest	quest	NOUN
ftr-299	704	3	for	for	ADP
ftr-299	704	4	§	§	PROPN
ftr-299	704	5	199	199	NUM
ftr-299	704	6	deductions	deduction	NOUN
ftr-299	704	7	was	be	AUX
ftr-299	704	8	not	not	PART
ftr-299	704	9	to	to	PART
ftr-299	704	10	be	be	AUX
ftr-299	704	11	harried	harry	VERB
ftr-299	704	12	by	by	ADP
ftr-299	704	13	the	the	DET
ftr-299	704	14	irs	irs	PROPN
ftr-299	704	15	.	.	PUNCT
ftr-299	705	1	houdini	houdini	PROPN
ftr-299	705	2	seals	seal	VERB
ftr-299	705	3	a	a	DET
ftr-299	705	4	wine	wine	NOUN
ftr-299	705	5	bottle	bottle	NOUN
ftr-299	705	6	in	in	ADP
ftr-299	705	7	a	a	DET
ftr-299	705	8	basket	basket	NOUN
ftr-299	705	9	and	and	CCONJ
ftr-299	705	10	escapes	escape	VERB
ftr-299	705	11	with	with	ADP
ftr-299	705	12	domestic	domestic	ADJ
ftr-299	705	13	production	production	NOUN
ftr-299	705	14	deductions	deduction	NOUN
ftr-299	705	15	.	.	PUNCT
ftr-299	706	1	united	united	PROPN
ftr-299	706	2	states	states	PROPN
ftr-299	706	3	v.	v.	PROPN
ftr-299	706	4	dean	dean	PROPN
ftr-299	706	5	,	,	PUNCT
ftr-299	706	6	945	945	NUM
ftr-299	706	7	f.	f.	PROPN
ftr-299	706	8	supp	supp	PROPN
ftr-299	706	9	.	.	PUNCT
ftr-299	707	1	2d	2d	PROPN
ftr-299	707	2	1110	1110	NUM
ftr-299	707	3	(	(	PUNCT
ftr-299	707	4	c.d	c.d	PROPN
ftr-299	707	5	.	.	PROPN
ftr-299	707	6	cal	cal	PROPN
ftr-299	707	7	.	.	PUNCT
ftr-299	708	1	5/7/13	5/7/13	NUM
ftr-299	708	2	)	)	PUNCT
ftr-299	708	3	.	.	PUNCT
ftr-299	709	1	the	the	DET
ftr-299	709	2	court	court	NOUN
ftr-299	709	3	granted	grant	VERB
ftr-299	709	4	summary	summary	NOUN
ftr-299	709	5	judgment	judgment	NOUN
ftr-299	709	6	to	to	ADP
ftr-299	709	7	the	the	DET
ftr-299	709	8	taxpayer	taxpayer	NOUN
ftr-299	709	9	in	in	ADP
ftr-299	709	10	the	the	DET
ftr-299	709	11	irs	irs	PROPN
ftr-299	709	12	’s	’s	PART
ftr-299	709	13	§	§	PROPN
ftr-299	709	14	7405	7405	NUM
ftr-299	709	15	suit	suit	NOUN
ftr-299	709	16	to	to	PART
ftr-299	709	17	recover	recover	VERB
ftr-299	709	18	amounts	amount	NOUN
ftr-299	709	19	erroneously	erroneously	ADV
ftr-299	709	20	refunded	refund	VERB
ftr-299	709	21	.	.	PUNCT
ftr-299	710	1	the	the	DET
ftr-299	710	2	irs	irs	PROPN
ftr-299	710	3	had	have	AUX
ftr-299	710	4	granted	grant	VERB
ftr-299	710	5	refunds	refund	NOUN
ftr-299	710	6	to	to	ADP
ftr-299	710	7	the	the	DET
ftr-299	710	8	taxpayer	taxpayer	NOUN
ftr-299	710	9	shareholders	shareholder	NOUN
ftr-299	710	10	of	of	ADP
ftr-299	710	11	an	an	DET
ftr-299	710	12	s	s	NOUN
ftr-299	710	13	corporation	corporation	NOUN
ftr-299	710	14	claiming	claim	VERB
ftr-299	710	15	§	§	PROPN
ftr-299	710	16	199	199	NUM
ftr-299	710	17	deductions	deduction	NOUN
ftr-299	710	18	for	for	ADP
ftr-299	710	19	domestic	domestic	ADJ
ftr-299	710	20	production	production	NOUN
ftr-299	710	21	activities	activity	NOUN
ftr-299	710	22	.	.	PUNCT
ftr-299	711	1	the	the	DET
ftr-299	711	2	s	s	PROPN
ftr-299	711	3	corporation	corporation	NOUN
ftr-299	711	4	,	,	PUNCT
ftr-299	711	5	houdini	houdini	PROPN
ftr-299	711	6	,	,	PUNCT
ftr-299	711	7	inc	inc	PROPN
ftr-299	711	8	.	.	PROPN
ftr-299	711	9	(	(	PUNCT
ftr-299	711	10	“	"	PUNCT
ftr-299	711	11	houdini	houdini	NOUN
ftr-299	711	12	”	"	PUNCT
ftr-299	711	13	)	)	PUNCT
ftr-299	711	14	packages	package	NOUN
ftr-299	711	15	and	and	CCONJ
ftr-299	711	16	markets	market	VERB
ftr-299	711	17	gift	gift	NOUN
ftr-299	711	18	baskets	basket	NOUN
ftr-299	711	19	with	with	ADP
ftr-299	711	20	wine	wine	NOUN
ftr-299	711	21	and	and	CCONJ
ftr-299	711	22	food	food	NOUN
ftr-299	711	23	items	item	NOUN
ftr-299	711	24	.	.	PUNCT
ftr-299	712	1	houdini	houdini	NOUN
ftr-299	712	2	purchases	purchase	NOUN
ftr-299	712	3	baskets	basket	NOUN
ftr-299	712	4	manufactured	manufacture	VERB
ftr-299	712	5	to	to	ADP
ftr-299	712	6	its	its	PRON
ftr-299	712	7	specifications	specification	NOUN
ftr-299	712	8	in	in	ADP
ftr-299	712	9	china	china	PROPN
ftr-299	712	10	,	,	PUNCT
ftr-299	712	11	plus	plus	CCONJ
ftr-299	712	12	fill	fill	NOUN
ftr-299	712	13	materials	material	NOUN
ftr-299	712	14	and	and	CCONJ
ftr-299	712	15	wine	wine	NOUN
ftr-299	712	16	and	and	CCONJ
ftr-299	712	17	food	food	NOUN
ftr-299	712	18	items	item	NOUN
ftr-299	712	19	from	from	ADP
ftr-299	712	20	various	various	ADJ
ftr-299	712	21	suppliers	supplier	NOUN
ftr-299	712	22	.	.	PUNCT
ftr-299	713	1	houdini	houdini	NOUN
ftr-299	713	2	designs	design	NOUN
ftr-299	713	3	and	and	CCONJ
ftr-299	713	4	packages	package	NOUN
ftr-299	713	5	gift	gift	NOUN
ftr-299	713	6	baskets	basket	NOUN
ftr-299	713	7	in	in	ADP
ftr-299	713	8	its	its	PRON
ftr-299	713	9	facilities	facility	NOUN
ftr-299	713	10	in	in	ADP
ftr-299	713	11	california	california	PROPN
ftr-299	713	12	.	.	PUNCT
ftr-299	714	1	section	section	NOUN
ftr-299	714	2	199	199	NUM
ftr-299	714	3	provided	provide	VERB
ftr-299	714	4	a	a	DET
ftr-299	714	5	deduction	deduction	NOUN
ftr-299	714	6	for	for	ADP
ftr-299	714	7	qualified	qualified	ADJ
ftr-299	714	8	production	production	NOUN
ftr-299	714	9	activities	activity	NOUN
ftr-299	714	10	income	income	NOUN
ftr-299	714	11	of	of	ADP
ftr-299	714	12	3	3	NUM
ftr-299	714	13	percent	percent	NOUN
ftr-299	714	14	for	for	ADP
ftr-299	714	15	the	the	DET
ftr-299	714	16	years	year	NOUN
ftr-299	714	17	at	at	ADP
ftr-299	714	18	issue	issue	NOUN
ftr-299	714	19	and	and	CCONJ
ftr-299	714	20	provides	provide	VERB
ftr-299	714	21	a	a	DET
ftr-299	714	22	deduction	deduction	NOUN
ftr-299	714	23	of	of	ADP
ftr-299	714	24	9	9	NUM
ftr-299	714	25	percent	percent	NOUN
ftr-299	714	26	currently	currently	ADV
ftr-299	714	27	.	.	PUNCT
ftr-299	715	1	“	"	PUNCT
ftr-299	715	2	qualified	qualified	ADJ
ftr-299	715	3	production	production	NOUN
ftr-299	715	4	activities	activity	NOUN
ftr-299	715	5	income	income	NOUN
ftr-299	715	6	”	"	PUNCT
ftr-299	715	7	is	be	AUX
ftr-299	715	8	defined	define	VERB
ftr-299	715	9	in	in	ADP
ftr-299	715	10	§	§	PROPN
ftr-299	715	11	199(c)(1	199(c)(1	NUM
ftr-299	715	12	)	)	PUNCT
ftr-299	715	13	as	as	ADP
ftr-299	715	14	the	the	DET
ftr-299	715	15	taxpayer	taxpayer	NOUN
ftr-299	715	16	’s	’s	PART
ftr-299	715	17	“	"	PUNCT
ftr-299	715	18	domestic	domestic	ADJ
ftr-299	715	19	production	production	NOUN
ftr-299	715	20	gross	gross	ADJ
ftr-299	715	21	receipts	receipt	NOUN
ftr-299	715	22	”	"	PUNCT
ftr-299	715	23	(	(	PUNCT
ftr-299	715	24	“	"	PUNCT
ftr-299	715	25	dpgr	dpgr	NOUN
ftr-299	715	26	”	"	PUNCT
ftr-299	715	27	)	)	PUNCT
ftr-299	715	28	minus	minus	CCONJ
ftr-299	715	29	the	the	DET
ftr-299	715	30	related	relate	VERB
ftr-299	715	31	cost	cost	NOUN
ftr-299	715	32	of	of	ADP
ftr-299	715	33	goods	good	NOUN
ftr-299	715	34	sold	sell	VERB
ftr-299	715	35	and	and	CCONJ
ftr-299	715	36	other	other	ADJ
ftr-299	715	37	expenses	expense	NOUN
ftr-299	715	38	,	,	PUNCT
ftr-299	715	39	losses	loss	NOUN
ftr-299	715	40	,	,	PUNCT
ftr-299	715	41	or	or	CCONJ
ftr-299	715	42	deductions	deduction	NOUN
ftr-299	715	43	.	.	PUNCT
ftr-299	716	1	dpgr	dpgr	NOUN
ftr-299	716	2	is	be	AUX
ftr-299	716	3	defined	define	VERB
ftr-299	716	4	,	,	PUNCT
ftr-299	716	5	in	in	ADP
ftr-299	716	6	relevant	relevant	ADJ
ftr-299	716	7	part	part	NOUN
ftr-299	716	8	,	,	PUNCT
ftr-299	716	9	as	as	ADP
ftr-299	716	10	the	the	DET
ftr-299	716	11	taxpayer	taxpayer	NOUN
ftr-299	716	12	’s	’s	PART
ftr-299	716	13	gross	gross	ADJ
ftr-299	716	14	receipts	receipt	NOUN
ftr-299	716	15	derived	derive	VERB
ftr-299	716	16	from	from	ADP
ftr-299	716	17	“	"	PUNCT
ftr-299	716	18	any	any	DET
ftr-299	716	19	lease	lease	NOUN
ftr-299	716	20	,	,	PUNCT
ftr-299	716	21	rental	rental	NOUN
ftr-299	716	22	,	,	PUNCT
ftr-299	716	23	license	license	NOUN
ftr-299	716	24	,	,	PUNCT
ftr-299	716	25	sale	sale	NOUN
ftr-299	716	26	,	,	PUNCT
ftr-299	716	27	exchange	exchange	NOUN
ftr-299	716	28	,	,	PUNCT
ftr-299	716	29	or	or	CCONJ
ftr-299	716	30	other	other	ADJ
ftr-299	716	31	disposition	disposition	NOUN
ftr-299	716	32	of	of	ADP
ftr-299	716	33	...	...	PUNCT
ftr-299	716	34	qualifying	qualify	VERB
ftr-299	716	35	production	production	NOUN
ftr-299	716	36	property	property	NOUN
ftr-299	716	37	which	which	PRON
ftr-299	716	38	was	be	AUX
ftr-299	716	39	manufactured	manufacture	VERB
ftr-299	716	40	,	,	PUNCT
ftr-299	716	41	produced	produce	VERB
ftr-299	716	42	,	,	PUNCT
ftr-299	716	43	grown	grow	VERB
ftr-299	716	44	,	,	PUNCT
ftr-299	716	45	or	or	CCONJ
ftr-299	716	46	extracted	extract	VERB
ftr-299	716	47	by	by	ADP
ftr-299	716	48	the	the	DET
ftr-299	716	49	taxpayer	taxpayer	NOUN
ftr-299	716	50	in	in	ADP
ftr-299	716	51	whole	whole	ADJ
ftr-299	716	52	or	or	CCONJ
ftr-299	716	53	in	in	ADP
ftr-299	716	54	significant	significant	ADJ
ftr-299	716	55	part	part	NOUN
ftr-299	716	56	within	within	ADP
ftr-299	716	57	the	the	DET
ftr-299	716	58	united	united	PROPN
ftr-299	716	59	states	states	PROPN
ftr-299	716	60	.	.	PUNCT
ftr-299	716	61	”	"	PUNCT
ftr-299	717	1	reg	reg	NOUN
ftr-299	717	2	.	.	PUNCT
ftr-299	718	1	§	§	PROPN
ftr-299	718	2	1.199	1.199	NUM
ftr-299	718	3	-	-	SYM
ftr-299	718	4	3(e)(1	3(e)(1	NUM
ftr-299	718	5	)	)	PUNCT
ftr-299	718	6	defines	define	NOUN
ftr-299	718	7	manufacturing	manufacturing	NOUN
ftr-299	718	8	,	,	PUNCT
ftr-299	718	9	etc	etc	X
ftr-299	718	10	.	.	X
ftr-299	719	1	as	as	ADP
ftr-299	719	2	“	"	PUNCT
ftr-299	719	3	manufacturing	manufacturing	NOUN
ftr-299	719	4	,	,	PUNCT
ftr-299	719	5	producing	produce	VERB
ftr-299	719	6	,	,	PUNCT
ftr-299	719	7	growing	grow	VERB
ftr-299	719	8	,	,	PUNCT
ftr-299	719	9	extracting	extract	VERB
ftr-299	719	10	,	,	PUNCT
ftr-299	719	11	installing	installing	NOUN
ftr-299	719	12	,	,	PUNCT
ftr-299	719	13	developing	develop	VERB
ftr-299	719	14	,	,	PUNCT
ftr-299	719	15	improving	improve	VERB
ftr-299	719	16	,	,	PUNCT
ftr-299	719	17	and	and	CCONJ
ftr-299	719	18	creating	create	VERB
ftr-299	719	19	[	[	PUNCT
ftr-299	719	20	qualified	qualified	ADJ
ftr-299	719	21	production	production	NOUN
ftr-299	719	22	property	property	NOUN
ftr-299	719	23	(	(	PUNCT
ftr-299	719	24	“	"	PUNCT
ftr-299	719	25	qpp	qpp	PROPN
ftr-299	719	26	”	"	PUNCT
ftr-299	719	27	)	)	PUNCT
ftr-299	719	28	]	]	PUNCT
ftr-299	719	29	;	;	PUNCT
ftr-299	719	30	making	make	VERB
ftr-299	719	31	qpp	qpp	NOUN
ftr-299	719	32	out	out	ADP
ftr-299	719	33	of	of	ADP
ftr-299	719	34	scrap	scrap	NOUN
ftr-299	719	35	,	,	PUNCT
ftr-299	719	36	salvage	salvage	NOUN
ftr-299	719	37	,	,	PUNCT
ftr-299	719	38	or	or	CCONJ
ftr-299	719	39	junk	junk	NOUN
ftr-299	719	40	material	material	NOUN
ftr-299	719	41	as	as	ADV
ftr-299	719	42	well	well	ADV
ftr-299	719	43	as	as	ADP
ftr-299	719	44	from	from	ADP
ftr-299	719	45	new	new	ADJ
ftr-299	719	46	or	or	CCONJ
ftr-299	719	47	raw	raw	ADJ
ftr-299	719	48	material	material	NOUN
ftr-299	719	49	by	by	ADP
ftr-299	719	50	processing	processing	NOUN
ftr-299	719	51	,	,	PUNCT
ftr-299	719	52	manipulating	manipulate	VERB
ftr-299	719	53	,	,	PUNCT
ftr-299	719	54	refining	refining	NOUN
ftr-299	719	55	,	,	PUNCT
ftr-299	719	56	or	or	CCONJ
ftr-299	719	57	changing	change	VERB
ftr-299	719	58	the	the	DET
ftr-299	719	59	form	form	NOUN
ftr-299	719	60	of	of	ADP
ftr-299	719	61	an	an	DET
ftr-299	719	62	article	article	NOUN
ftr-299	719	63	,	,	PUNCT
ftr-299	719	64	or	or	CCONJ
ftr-299	719	65	by	by	ADP
ftr-299	719	66	combining	combine	VERB
ftr-299	719	67	or	or	CCONJ
ftr-299	719	68	assembling	assemble	VERB
ftr-299	719	69	two	two	NUM
ftr-299	719	70	or	or	CCONJ
ftr-299	719	71	more	more	ADJ
ftr-299	719	72	articles	article	NOUN
ftr-299	719	73	,	,	PUNCT
ftr-299	719	74	”	"	PUNCT
ftr-299	719	75	but	but	CCONJ
ftr-299	719	76	reg	reg	NOUN
ftr-299	719	77	.	.	PUNCT
ftr-299	720	1	§	§	PROPN
ftr-299	720	2	1.199	1.199	NUM
ftr-299	720	3	-	-	SYM
ftr-299	720	4	3(e)(1	3(e)(1	NUM
ftr-299	720	5	)	)	PUNCT
ftr-299	720	6	adds	add	VERB
ftr-299	720	7	that	that	SCONJ
ftr-299	720	8	if	if	SCONJ
ftr-299	720	9	a	a	DET
ftr-299	720	10	taxpayer	taxpayer	NOUN
ftr-299	720	11	“	"	PUNCT
ftr-299	720	12	performs	perform	VERB
ftr-299	720	13	minor	minor	ADJ
ftr-299	720	14	assembly	assembly	NOUN
ftr-299	720	15	of	of	ADP
ftr-299	720	16	qpp	qpp	NOUN
ftr-299	720	17	and	and	CCONJ
ftr-299	720	18	the	the	DET
ftr-299	720	19	taxpayer	taxpayer	NOUN
ftr-299	720	20	engages	engage	VERB
ftr-299	720	21	in	in	ADP
ftr-299	720	22	no	no	DET
ftr-299	720	23	other	other	ADJ
ftr-299	720	24	mpge	mpge	NOUN
ftr-299	721	1	[	[	X
ftr-299	721	2	manufactured	manufacture	VERB
ftr-299	721	3	,	,	PUNCT
ftr-299	721	4	produced	produce	VERB
ftr-299	721	5	,	,	PUNCT
ftr-299	721	6	grown	grow	VERB
ftr-299	721	7	,	,	PUNCT
ftr-299	721	8	or	or	CCONJ
ftr-299	721	9	extracted	extract	VERB
ftr-299	721	10	]	]	PUNCT
ftr-299	721	11	activity	activity	NOUN
ftr-299	721	12	with	with	ADP
ftr-299	721	13	respect	respect	NOUN
ftr-299	721	14	to	to	ADP
ftr-299	721	15	that	that	DET
ftr-299	721	16	qpp	qpp	NOUN
ftr-299	722	1	[	[	X
ftr-299	722	2	qualified	qualified	ADJ
ftr-299	722	3	production	production	NOUN
ftr-299	722	4	property	property	NOUN
ftr-299	722	5	]	]	PUNCT
ftr-299	722	6	,	,	PUNCT
ftr-299	722	7	the	the	DET
ftr-299	722	8	taxpayer	taxpayer	NOUN
ftr-299	722	9	’s	’s	PART
ftr-299	722	10	packaging	packaging	NOUN
ftr-299	722	11	,	,	PUNCT
ftr-299	722	12	repackaging	repackaging	NOUN
ftr-299	722	13	,	,	PUNCT
ftr-299	722	14	labeling	labeling	NOUN
ftr-299	722	15	,	,	PUNCT
ftr-299	722	16	or	or	CCONJ
ftr-299	722	17	minor	minor	ADJ
ftr-299	722	18	assembly	assembly	NOUN
ftr-299	722	19	does	do	AUX
ftr-299	722	20	not	not	PART
ftr-299	722	21	qualify	qualify	VERB
ftr-299	722	22	as	as	ADP
ftr-299	722	23	mpge	mpge	NOUN
ftr-299	722	24	with	with	ADP
ftr-299	722	25	respect	respect	NOUN
ftr-299	722	26	to	to	ADP
ftr-299	722	27	that	that	DET
ftr-299	722	28	qpp	qpp	NOUN
ftr-299	722	29	.	.	PUNCT
ftr-299	722	30	”	"	PUNCT
ftr-299	723	1	the	the	DET
ftr-299	723	2	district	district	NOUN
ftr-299	723	3	court	court	NOUN
ftr-299	723	4	(	(	PUNCT
ftr-299	723	5	judge	judge	PROPN
ftr-299	723	6	selna	selna	PROPN
ftr-299	723	7	)	)	PUNCT
ftr-299	723	8	rejected	reject	VERB
ftr-299	723	9	the	the	DET
ftr-299	723	10	irs	irs	PROPN
ftr-299	723	11	’s	’s	PART
ftr-299	723	12	argument	argument	NOUN
ftr-299	723	13	that	that	SCONJ
ftr-299	723	14	houdini	houdini	PROPN
ftr-299	723	15	’s	’s	PART
ftr-299	723	16	assembling	assemble	VERB
ftr-299	723	17	gift	gift	NOUN
ftr-299	723	18	baskets	basket	NOUN
ftr-299	723	19	was	be	AUX
ftr-299	723	20	merely	merely	ADV
ftr-299	723	21	assembly	assembly	NOUN
ftr-299	723	22	or	or	CCONJ
ftr-299	723	23	packaging	packaging	NOUN
ftr-299	723	24	activity	activity	NOUN
ftr-299	723	25	by	by	ADP
ftr-299	723	26	noting	note	VERB
ftr-299	723	27	that	that	SCONJ
ftr-299	723	28	,	,	PUNCT
ftr-299	723	29	“	"	PUNCT
ftr-299	723	30	houdini	houdini	NOUN
ftr-299	723	31	makes	make	VERB
ftr-299	723	32	products	product	NOUN
ftr-299	723	33	suitable	suitable	ADJ
ftr-299	723	34	for	for	ADP
ftr-299	723	35	use	use	NOUN
ftr-299	723	36	as	as	ADP
ftr-299	723	37	gifts	gift	NOUN
ftr-299	723	38	using	use	VERB
ftr-299	723	39	machinery	machinery	NOUN
ftr-299	723	40	,	,	PUNCT
ftr-299	723	41	according	accord	VERB
ftr-299	723	42	to	to	ADP
ftr-299	723	43	an	an	DET
ftr-299	723	44	organized	organized	ADJ
ftr-299	723	45	plan	plan	NOUN
ftr-299	723	46	and	and	CCONJ
ftr-299	723	47	with	with	ADP
ftr-299	723	48	division	division	NOUN
ftr-299	723	49	of	of	ADP
ftr-299	723	50	labor	labor	NOUN
ftr-299	723	51	.	.	PUNCT
ftr-299	724	1	therefore	therefore	ADV
ftr-299	724	2	,	,	PUNCT
ftr-299	724	3	houdini	houdini	PROPN
ftr-299	724	4	’s	’s	PART
ftr-299	724	5	production	production	NOUN
ftr-299	724	6	process	process	NOUN
ftr-299	724	7	may	may	AUX
ftr-299	724	8	qualify	qualify	VERB
ftr-299	724	9	as	as	ADP
ftr-299	724	10	manufacturing	manufacturing	NOUN
ftr-299	724	11	or	or	CCONJ
ftr-299	724	12	producing	produce	VERB
ftr-299	724	13	.	.	PUNCT
ftr-299	724	14	”	"	PUNCT
ftr-299	725	1	also	also	ADV
ftr-299	725	2	noting	note	VERB
ftr-299	725	3	that	that	SCONJ
ftr-299	725	4	houdini	houdini	PROPN
ftr-299	725	5	’s	’s	PART
ftr-299	725	6	2014	2014	NUM
ftr-299	725	7	]	]	PUNCT
ftr-299	725	8	recent	recent	ADJ
ftr-299	725	9	developments	development	NOUN
ftr-299	725	10	in	in	ADP
ftr-299	725	11	federal	federal	ADJ
ftr-299	725	12	income	income	NOUN
ftr-299	725	13	taxation	taxation	NOUN
ftr-299	725	14	265	265	NUM
ftr-299	725	15	activities	activity	NOUN
ftr-299	725	16	may	may	AUX
ftr-299	725	17	also	also	ADV
ftr-299	725	18	qualify	qualify	VERB
ftr-299	725	19	as	as	ADP
ftr-299	725	20	packaging	package	VERB
ftr-299	725	21	the	the	DET
ftr-299	725	22	court	court	NOUN
ftr-299	725	23	stated	state	VERB
ftr-299	725	24	that	that	SCONJ
ftr-299	725	25	,	,	PUNCT
ftr-299	725	26	houdini	houdini	PROPN
ftr-299	725	27	’s	’s	PART
ftr-299	725	28	“	"	PUNCT
ftr-299	725	29	complex	complex	ADJ
ftr-299	725	30	production	production	NOUN
ftr-299	725	31	process	process	NOUN
ftr-299	725	32	relies	rely	VERB
ftr-299	725	33	on	on	ADP
ftr-299	725	34	both	both	DET
ftr-299	725	35	assembly	assembly	NOUN
ftr-299	725	36	line	line	NOUN
ftr-299	725	37	workers	worker	NOUN
ftr-299	725	38	and	and	CCONJ
ftr-299	725	39	machines	machine	NOUN
ftr-299	725	40	.	.	PUNCT
ftr-299	726	1	the	the	DET
ftr-299	726	2	final	final	ADJ
ftr-299	726	3	products	product	NOUN
ftr-299	726	4	,	,	PUNCT
ftr-299	726	5	gift	gift	NOUN
ftr-299	726	6	baskets	basket	NOUN
ftr-299	726	7	and	and	CCONJ
ftr-299	726	8	gift	gift	NOUN
ftr-299	726	9	towers	tower	NOUN
ftr-299	726	10	,	,	PUNCT
ftr-299	726	11	are	be	AUX
ftr-299	726	12	distinct	distinct	ADJ
ftr-299	726	13	in	in	ADP
ftr-299	726	14	form	form	NOUN
ftr-299	726	15	and	and	CCONJ
ftr-299	726	16	purpose	purpose	NOUN
ftr-299	726	17	from	from	ADP
ftr-299	726	18	the	the	DET
ftr-299	726	19	individual	individual	ADJ
ftr-299	726	20	items	item	NOUN
ftr-299	726	21	inside	inside	ADV
ftr-299	726	22	.	.	PUNCT
ftr-299	727	1	the	the	DET
ftr-299	727	2	individual	individual	ADJ
ftr-299	727	3	items	item	NOUN
ftr-299	727	4	would	would	AUX
ftr-299	727	5	typically	typically	ADV
ftr-299	727	6	be	be	AUX
ftr-299	727	7	purchased	purchase	VERB
ftr-299	727	8	by	by	ADP
ftr-299	727	9	consumers	consumer	NOUN
ftr-299	727	10	as	as	ADP
ftr-299	727	11	ordinary	ordinary	ADJ
ftr-299	727	12	groceries	grocery	NOUN
ftr-299	727	13	.	.	PUNCT
ftr-299	728	1	but	but	CCONJ
ftr-299	728	2	after	after	ADP
ftr-299	728	3	houdini	houdini	PROPN
ftr-299	728	4	’s	’s	PART
ftr-299	728	5	production	production	NOUN
ftr-299	728	6	process	process	NOUN
ftr-299	728	7	,	,	PUNCT
ftr-299	728	8	they	they	PRON
ftr-299	728	9	are	be	AUX
ftr-299	728	10	transformed	transform	VERB
ftr-299	728	11	into	into	ADP
ftr-299	728	12	a	a	DET
ftr-299	728	13	gift	gift	NOUN
ftr-299	728	14	that	that	PRON
ftr-299	728	15	is	be	AUX
ftr-299	728	16	usually	usually	ADV
ftr-299	728	17	given	give	VERB
ftr-299	728	18	during	during	ADP
ftr-299	728	19	the	the	DET
ftr-299	728	20	holiday	holiday	NOUN
ftr-299	728	21	season	season	NOUN
ftr-299	728	22	.	.	PUNCT
ftr-299	728	23	”	"	PUNCT
ftr-299	729	1	the	the	DET
ftr-299	729	2	court	court	NOUN
ftr-299	729	3	refused	refuse	VERB
ftr-299	729	4	to	to	PART
ftr-299	729	5	interpret	interpret	VERB
ftr-299	729	6	reg	reg	NOUN
ftr-299	729	7	.	.	PUNCT
ftr-299	730	1	§	§	PROPN
ftr-299	730	2	1.199	1.199	NUM
ftr-299	730	3	-	-	SYM
ftr-299	730	4	3(e	3(e	NUM
ftr-299	730	5	)	)	PUNCT
ftr-299	730	6	,	,	PUNCT
ftr-299	730	7	ex	ex	NOUN
ftr-299	730	8	.	.	NOUN
ftr-299	730	9	6	6	NUM
ftr-299	730	10	,	,	PUNCT
ftr-299	730	11	indicating	indicate	VERB
ftr-299	730	12	that	that	SCONJ
ftr-299	730	13	customizing	customizing	NOUN
ftr-299	730	14	automobiles	automobile	NOUN
ftr-299	730	15	with	with	ADP
ftr-299	730	16	purchased	purchase	VERB
ftr-299	730	17	parts	part	NOUN
ftr-299	730	18	is	be	AUX
ftr-299	730	19	not	not	PART
ftr-299	730	20	a	a	DET
ftr-299	730	21	manufacturing	manufacturing	NOUN
ftr-299	730	22	or	or	CCONJ
ftr-299	730	23	production	production	NOUN
ftr-299	730	24	activity	activity	NOUN
ftr-299	730	25	,	,	PUNCT
ftr-299	730	26	as	as	ADP
ftr-299	730	27	barring	bar	VERB
ftr-299	730	28	houdini	houdini	NOUN
ftr-299	730	29	’s	’s	PART
ftr-299	730	30	§	§	PROPN
ftr-299	730	31	199	199	NUM
ftr-299	730	32	deduction	deduction	NOUN
ftr-299	730	33	.	.	PUNCT
ftr-299	731	1	a.	a.	NOUN
ftr-299	731	2	direct	direct	ADJ
ftr-299	731	3	mail	mail	NOUN
ftr-299	731	4	is	be	AUX
ftr-299	731	5	not	not	PART
ftr-299	731	6	manufacturing	manufacture	VERB
ftr-299	731	7	,	,	PUNCT
ftr-299	731	8	just	just	ADV
ftr-299	731	9	a	a	DET
ftr-299	731	10	pain	pain	NOUN
ftr-299	731	11	in	in	ADP
ftr-299	731	12	the	the	DET
ftr-299	731	13	mailbox	mailbox	NOUN
ftr-299	731	14	.	.	PUNCT
ftr-299	732	1	advo	advo	PROPN
ftr-299	732	2	,	,	PUNCT
ftr-299	732	3	inc	inc	PROPN
ftr-299	732	4	.	.	PROPN
ftr-299	733	1	v.	v.	PROPN
ftr-299	733	2	commissioner	commissioner	PROPN
ftr-299	733	3	,	,	PUNCT
ftr-299	733	4	141	141	NUM
ftr-299	733	5	t.c	t.c	NOUN
ftr-299	733	6	.	.	PUNCT
ftr-299	734	1	no	no	INTJ
ftr-299	734	2	.	.	NOUN
ftr-299	734	3	9	9	NUM
ftr-299	734	4	(	(	PUNCT
ftr-299	734	5	10/24/13	10/24/13	NUM
ftr-299	734	6	)	)	PUNCT
ftr-299	734	7	.	.	PUNCT
ftr-299	735	1	the	the	DET
ftr-299	735	2	issue	issue	NOUN
ftr-299	735	3	before	before	SCONJ
ftr-299	735	4	the	the	DET
ftr-299	735	5	court	court	NOUN
ftr-299	735	6	was	be	AUX
ftr-299	735	7	the	the	DET
ftr-299	735	8	application	application	NOUN
ftr-299	735	9	of	of	ADP
ftr-299	735	10	the	the	DET
ftr-299	735	11	§	§	PROPN
ftr-299	735	12	199	199	NUM
ftr-299	735	13	domestic	domestic	ADJ
ftr-299	735	14	production	production	NOUN
ftr-299	735	15	deduction	deduction	NOUN
ftr-299	735	16	to	to	ADP
ftr-299	735	17	materials	material	NOUN
ftr-299	735	18	manufactured	manufacture	VERB
ftr-299	735	19	through	through	ADP
ftr-299	735	20	agreements	agreement	NOUN
ftr-299	735	21	with	with	ADP
ftr-299	735	22	contract	contract	NOUN
ftr-299	735	23	manufacturers	manufacturer	NOUN
ftr-299	735	24	.	.	PUNCT
ftr-299	736	1	the	the	DET
ftr-299	736	2	taxpayer	taxpayer	NOUN
ftr-299	736	3	distributed	distribute	VERB
ftr-299	736	4	advertising	advertising	NOUN
ftr-299	736	5	material	material	NOUN
ftr-299	736	6	both	both	CCONJ
ftr-299	736	7	prepared	prepare	VERB
ftr-299	736	8	by	by	ADP
ftr-299	736	9	clients	client	NOUN
ftr-299	736	10	and	and	CCONJ
ftr-299	736	11	developed	develop	VERB
ftr-299	736	12	by	by	ADP
ftr-299	736	13	the	the	DET
ftr-299	736	14	taxpayer	taxpayer	NOUN
ftr-299	736	15	.	.	PUNCT
ftr-299	737	1	taxpayer	taxpayer	PROPN
ftr-299	737	2	developed	develop	VERB
ftr-299	737	3	material	material	NOUN
ftr-299	737	4	was	be	AUX
ftr-299	737	5	printed	print	VERB
ftr-299	737	6	for	for	ADP
ftr-299	737	7	the	the	DET
ftr-299	737	8	taxpayer	taxpayer	NOUN
ftr-299	737	9	by	by	ADP
ftr-299	737	10	third	third	ADJ
ftr-299	737	11	party	party	NOUN
ftr-299	737	12	printers	printer	NOUN
ftr-299	737	13	.	.	PUNCT
ftr-299	738	1	the	the	DET
ftr-299	738	2	taxpayer	taxpayer	NOUN
ftr-299	738	3	claimed	claim	VERB
ftr-299	738	4	the	the	DET
ftr-299	738	5	§	§	PROPN
ftr-299	738	6	199	199	NUM
ftr-299	738	7	domestic	domestic	ADJ
ftr-299	738	8	production	production	NOUN
ftr-299	738	9	deduction	deduction	NOUN
ftr-299	738	10	for	for	ADP
ftr-299	738	11	paper	paper	NOUN
ftr-299	738	12	and	and	CCONJ
ftr-299	738	13	printing	printing	NOUN
ftr-299	738	14	supplies	supply	NOUN
ftr-299	738	15	that	that	PRON
ftr-299	738	16	were	be	AUX
ftr-299	738	17	manufactured	manufacture	VERB
ftr-299	738	18	in	in	ADP
ftr-299	738	19	the	the	DET
ftr-299	738	20	united	united	PROPN
ftr-299	738	21	states	states	PROPN
ftr-299	738	22	.	.	PUNCT
ftr-299	739	1	the	the	DET
ftr-299	739	2	tax	tax	NOUN
ftr-299	739	3	court	court	NOUN
ftr-299	739	4	(	(	PUNCT
ftr-299	739	5	judge	judge	PROPN
ftr-299	739	6	wherry	wherry	PROPN
ftr-299	739	7	)	)	PUNCT
ftr-299	739	8	agreed	agree	VERB
ftr-299	739	9	with	with	ADP
ftr-299	739	10	the	the	DET
ftr-299	739	11	irs	irs	PROPN
ftr-299	739	12	that	that	SCONJ
ftr-299	739	13	the	the	DET
ftr-299	739	14	taxpayer	taxpayer	NOUN
ftr-299	739	15	’s	’s	PART
ftr-299	739	16	gross	gross	ADJ
ftr-299	739	17	receipts	receipt	NOUN
ftr-299	739	18	attributable	attributable	ADJ
ftr-299	739	19	to	to	ADP
ftr-299	739	20	its	its	PRON
ftr-299	739	21	printed	print	VERB
ftr-299	739	22	direct	direct	ADJ
ftr-299	739	23	mail	mail	NOUN
ftr-299	739	24	advertising	advertising	NOUN
ftr-299	739	25	did	do	AUX
ftr-299	739	26	not	not	PART
ftr-299	739	27	qualify	qualify	VERB
ftr-299	739	28	as	as	ADP
ftr-299	739	29	domestic	domestic	ADJ
ftr-299	739	30	production	production	NOUN
ftr-299	739	31	gross	gross	ADJ
ftr-299	739	32	receipts	receipt	NOUN
ftr-299	739	33	.	.	PUNCT
ftr-299	740	1	citing	cite	VERB
ftr-299	740	2	reg	reg	NOUN
ftr-299	740	3	.	.	PUNCT
ftr-299	741	1	§	§	PROPN
ftr-299	741	2	1.199	1.199	NUM
ftr-299	741	3	-	-	SYM
ftr-299	741	4	3(f	3(f	NUM
ftr-299	741	5	)	)	PUNCT
ftr-299	742	1	the	the	DET
ftr-299	742	2	court	court	NOUN
ftr-299	742	3	held	hold	VERB
ftr-299	742	4	that	that	SCONJ
ftr-299	742	5	where	where	SCONJ
ftr-299	742	6	one	one	NUM
ftr-299	742	7	taxpayer	taxpayer	NOUN
ftr-299	742	8	performs	perform	VERB
ftr-299	742	9	qualifying	qualify	VERB
ftr-299	742	10	u.s	u.s	PROPN
ftr-299	742	11	.	.	PROPN
ftr-299	742	12	production	production	NOUN
ftr-299	742	13	activity	activity	NOUN
ftr-299	742	14	with	with	ADP
ftr-299	742	15	another	another	DET
ftr-299	742	16	taxpayer	taxpayer	NOUN
ftr-299	742	17	,	,	PUNCT
ftr-299	742	18	only	only	ADV
ftr-299	742	19	the	the	DET
ftr-299	742	20	taxpayer	taxpayer	NOUN
ftr-299	742	21	that	that	PRON
ftr-299	742	22	has	have	VERB
ftr-299	742	23	the	the	DET
ftr-299	742	24	“	"	PUNCT
ftr-299	742	25	benefits	benefit	NOUN
ftr-299	742	26	and	and	CCONJ
ftr-299	742	27	burdens	burden	NOUN
ftr-299	742	28	”	"	PUNCT
ftr-299	742	29	of	of	ADP
ftr-299	742	30	the	the	DET
ftr-299	742	31	ownership	ownership	NOUN
ftr-299	742	32	of	of	ADP
ftr-299	742	33	qualifying	qualify	VERB
ftr-299	742	34	production	production	NOUN
ftr-299	742	35	property	property	NOUN
ftr-299	742	36	may	may	AUX
ftr-299	742	37	claim	claim	VERB
ftr-299	742	38	the	the	DET
ftr-299	742	39	deduction	deduction	NOUN
ftr-299	742	40	.	.	PUNCT
ftr-299	743	1	applying	apply	VERB
ftr-299	743	2	a	a	DET
ftr-299	743	3	multifactor	multifactor	NOUN
ftr-299	743	4	test	test	NOUN
ftr-299	743	5	to	to	PART
ftr-299	743	6	identify	identify	VERB
ftr-299	743	7	who	who	PRON
ftr-299	743	8	had	have	VERB
ftr-299	743	9	ownership	ownership	NOUN
ftr-299	743	10	of	of	ADP
ftr-299	743	11	the	the	DET
ftr-299	743	12	qualifying	qualifying	NOUN
ftr-299	743	13	property	property	NOUN
ftr-299	743	14	based	base	VERB
ftr-299	743	15	on	on	ADP
ftr-299	743	16	case	case	NOUN
ftr-299	743	17	law	law	NOUN
ftr-299	743	18	and	and	CCONJ
ftr-299	743	19	with	with	ADP
ftr-299	743	20	reference	reference	NOUN
ftr-299	743	21	to	to	ADP
ftr-299	743	22	standards	standard	NOUN
ftr-299	743	23	under	under	ADP
ftr-299	743	24	§	§	PROPN
ftr-299	743	25	936	936	NUM
ftr-299	743	26	the	the	DET
ftr-299	743	27	court	court	NOUN
ftr-299	743	28	concluded	conclude	VERB
ftr-299	743	29	,	,	PUNCT
ftr-299	743	30	among	among	ADP
ftr-299	743	31	other	other	ADJ
ftr-299	743	32	things	thing	NOUN
ftr-299	743	33	,	,	PUNCT
ftr-299	743	34	that	that	DET
ftr-299	743	35	title	title	NOUN
ftr-299	743	36	to	to	ADP
ftr-299	743	37	the	the	DET
ftr-299	743	38	manufactured	manufacture	VERB
ftr-299	743	39	paper	paper	NOUN
ftr-299	743	40	remained	remain	VERB
ftr-299	743	41	with	with	ADP
ftr-299	743	42	the	the	DET
ftr-299	743	43	printers	printer	NOUN
ftr-299	743	44	during	during	ADP
ftr-299	743	45	the	the	DET
ftr-299	743	46	printing	printing	NOUN
ftr-299	743	47	process	process	NOUN
ftr-299	743	48	,	,	PUNCT
ftr-299	743	49	the	the	DET
ftr-299	743	50	contract	contract	NOUN
ftr-299	743	51	called	call	VERB
ftr-299	743	52	for	for	ADP
ftr-299	743	53	“	"	PUNCT
ftr-299	743	54	manufacturing	manufacturing	NOUN
ftr-299	743	55	”	"	PUNCT
ftr-299	743	56	by	by	ADP
ftr-299	743	57	the	the	DET
ftr-299	743	58	printers	printer	NOUN
ftr-299	743	59	,	,	PUNCT
ftr-299	743	60	the	the	DET
ftr-299	743	61	printers	printer	NOUN
ftr-299	743	62	had	have	VERB
ftr-299	743	63	possession	possession	NOUN
ftr-299	743	64	of	of	ADP
ftr-299	743	65	the	the	DET
ftr-299	743	66	manufactured	manufacture	VERB
ftr-299	743	67	material	material	NOUN
ftr-299	743	68	before	before	ADP
ftr-299	743	69	delivery	delivery	NOUN
ftr-299	743	70	to	to	ADP
ftr-299	743	71	the	the	DET
ftr-299	743	72	taxpayer	taxpayer	NOUN
ftr-299	743	73	(	(	PUNCT
ftr-299	743	74	even	even	ADV
ftr-299	743	75	though	though	SCONJ
ftr-299	743	76	the	the	DET
ftr-299	743	77	taxpayer	taxpayer	NOUN
ftr-299	743	78	controlled	control	VERB
ftr-299	743	79	the	the	DET
ftr-299	743	80	process	process	NOUN
ftr-299	743	81	through	through	ADP
ftr-299	743	82	its	its	PRON
ftr-299	743	83	supply	supply	NOUN
ftr-299	743	84	of	of	ADP
ftr-299	743	85	pdf	pdf	NOUN
ftr-299	743	86	and	and	CCONJ
ftr-299	743	87	color	color	NOUN
ftr-299	743	88	files	file	NOUN
ftr-299	743	89	to	to	ADP
ftr-299	743	90	the	the	DET
ftr-299	743	91	printer	printer	NOUN
ftr-299	743	92	)	)	PUNCT
ftr-299	743	93	,	,	PUNCT
ftr-299	743	94	the	the	DET
ftr-299	743	95	printers	printer	NOUN
ftr-299	743	96	bore	bear	VERB
ftr-299	743	97	the	the	DET
ftr-299	743	98	risk	risk	NOUN
ftr-299	743	99	of	of	ADP
ftr-299	743	100	damage	damage	NOUN
ftr-299	743	101	before	before	ADP
ftr-299	743	102	delivery	delivery	NOUN
ftr-299	743	103	of	of	ADP
ftr-299	743	104	the	the	DET
ftr-299	743	105	printed	print	VERB
ftr-299	743	106	material	material	NOUN
ftr-299	743	107	to	to	ADP
ftr-299	743	108	the	the	DET
ftr-299	743	109	taxpayer	taxpayer	NOUN
ftr-299	743	110	,	,	PUNCT
ftr-299	743	111	and	and	CCONJ
ftr-299	743	112	the	the	DET
ftr-299	743	113	printers	printer	NOUN
ftr-299	743	114	bore	bear	VERB
ftr-299	743	115	the	the	DET
ftr-299	743	116	economic	economic	ADJ
ftr-299	743	117	gain	gain	NOUN
ftr-299	743	118	or	or	CCONJ
ftr-299	743	119	loss	loss	NOUN
ftr-299	743	120	on	on	ADP
ftr-299	743	121	the	the	DET
ftr-299	743	122	fixed	fix	VERB
ftr-299	743	123	-	-	PUNCT
ftr-299	743	124	price	price	NOUN
ftr-299	743	125	printing	printing	NOUN
ftr-299	743	126	contracts	contract	NOUN
ftr-299	743	127	.	.	PUNCT
ftr-299	744	1	thus	thus	ADV
ftr-299	744	2	,	,	PUNCT
ftr-299	744	3	the	the	DET
ftr-299	744	4	printers	printer	NOUN
ftr-299	744	5	,	,	PUNCT
ftr-299	744	6	and	and	CCONJ
ftr-299	744	7	not	not	PART
ftr-299	744	8	the	the	DET
ftr-299	744	9	purchaser	purchaser	NOUN
ftr-299	744	10	of	of	ADP
ftr-299	744	11	the	the	DET
ftr-299	744	12	printed	print	VERB
ftr-299	744	13	material	material	NOUN
ftr-299	744	14	,	,	PUNCT
ftr-299	744	15	were	be	AUX
ftr-299	744	16	the	the	DET
ftr-299	744	17	taxpayers	taxpayer	NOUN
ftr-299	744	18	entitled	entitle	VERB
ftr-299	744	19	to	to	ADP
ftr-299	744	20	the	the	DET
ftr-299	744	21	§	§	ADJ
ftr-299	744	22	199	199	NUM
ftr-299	744	23	deduction	deduction	NOUN
ftr-299	744	24	.	.	PUNCT
ftr-299	745	1	7	7	X
ftr-299	745	2	.	.	X
ftr-299	745	3	these	these	DET
ftr-299	745	4	fees	fee	NOUN
ftr-299	745	5	are	be	AUX
ftr-299	745	6	in	in	ADP
ftr-299	745	7	the	the	DET
ftr-299	745	8	bag	bag	NOUN
ftr-299	745	9	for	for	ADP
ftr-299	745	10	the	the	DET
ftr-299	745	11	taxpayer	taxpayer	NOUN
ftr-299	745	12	who	who	PRON
ftr-299	745	13	is	be	AUX
ftr-299	745	14	in	in	ADP
ftr-299	745	15	the	the	DET
ftr-299	745	16	trade	trade	NOUN
ftr-299	745	17	or	or	CCONJ
ftr-299	745	18	business	business	NOUN
ftr-299	745	19	of	of	ADP
ftr-299	745	20	being	be	AUX
ftr-299	745	21	a	a	DET
ftr-299	745	22	whistleblower	whistleblower	NOUN
ftr-299	745	23	.	.	PUNCT
ftr-299	746	1	bagley	bagley	PROPN
ftr-299	746	2	v.	v.	PROPN
ftr-299	746	3	united	united	PROPN
ftr-299	746	4	states	states	PROPN
ftr-299	746	5	,	,	PUNCT
ftr-299	746	6	112	112	NUM
ftr-299	746	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	746	8	2013	2013	NUM
ftr-299	746	9	-	-	SYM
ftr-299	746	10	5602	5602	NUM
ftr-299	746	11	(	(	PUNCT
ftr-299	746	12	c.d	c.d	PROPN
ftr-299	746	13	.	.	PROPN
ftr-299	746	14	cal	cal	PROPN
ftr-299	746	15	.	.	PUNCT
ftr-299	746	16	8/5/13	8/5/13	NUM
ftr-299	746	17	)	)	PUNCT
ftr-299	746	18	.	.	PUNCT
ftr-299	747	1	the	the	DET
ftr-299	747	2	taxpayer	taxpayer	NOUN
ftr-299	747	3	was	be	AUX
ftr-299	747	4	awarded	award	VERB
ftr-299	747	5	$	$	SYM
ftr-299	747	6	27,244,000	27,244,000	NUM
ftr-299	747	7	plus	plus	CCONJ
ftr-299	747	8	statutory	statutory	ADJ
ftr-299	747	9	attorney	attorney	NOUN
ftr-299	747	10	’s	’s	PART
ftr-299	747	11	fees	fee	NOUN
ftr-299	747	12	of	of	ADP
ftr-299	747	13	$	$	SYM
ftr-299	747	14	9,407,295	9,407,295	NUM
ftr-299	747	15	as	as	ADP
ftr-299	747	16	a	a	DET
ftr-299	747	17	relator	relator	NOUN
ftr-299	747	18	in	in	ADP
ftr-299	747	19	a	a	DET
ftr-299	747	20	false	false	ADJ
ftr-299	747	21	claims	claim	NOUN
ftr-299	747	22	act	act	NOUN
ftr-299	747	23	prosecution	prosecution	NOUN
ftr-299	747	24	of	of	ADP
ftr-299	747	25	trw	trw	NOUN
ftr-299	747	26	that	that	PRON
ftr-299	747	27	ultimately	ultimately	ADV
ftr-299	747	28	resulted	result	VERB
ftr-299	747	29	in	in	ADP
ftr-299	747	30	the	the	DET
ftr-299	747	31	recovery	recovery	NOUN
ftr-299	747	32	of	of	ADP
ftr-299	747	33	$	$	SYM
ftr-299	747	34	111	111	NUM
ftr-299	747	35	million	million	NUM
ftr-299	747	36	by	by	ADP
ftr-299	747	37	the	the	DET
ftr-299	747	38	u.s	u.s	PROPN
ftr-299	747	39	.	.	PROPN
ftr-299	747	40	government	government	NOUN
ftr-299	747	41	.	.	PUNCT
ftr-299	748	1	in	in	ADP
ftr-299	748	2	the	the	DET
ftr-299	748	3	taxpayer	taxpayer	NOUN
ftr-299	748	4	’s	’s	PART
ftr-299	748	5	refund	refund	PROPN
ftr-299	748	6	266	266	NUM
ftr-299	748	7	florida	florida	PROPN
ftr-299	748	8	tax	tax	NOUN
ftr-299	748	9	review	review	NOUN
ftr-299	749	1	[	[	X
ftr-299	749	2	vol	vol	NOUN
ftr-299	749	3	.	.	PUNCT
ftr-299	750	1	15:5	15:5	NUM
ftr-299	750	2	suit	suit	NOUN
ftr-299	750	3	the	the	DET
ftr-299	750	4	court	court	NOUN
ftr-299	750	5	concluded	conclude	VERB
ftr-299	750	6	that	that	SCONJ
ftr-299	750	7	the	the	DET
ftr-299	750	8	taxpayer	taxpayer	NOUN
ftr-299	750	9	was	be	AUX
ftr-299	750	10	engaged	engage	VERB
ftr-299	750	11	in	in	ADP
ftr-299	750	12	a	a	DET
ftr-299	750	13	trade	trade	NOUN
ftr-299	750	14	or	or	CCONJ
ftr-299	750	15	business	business	NOUN
ftr-299	750	16	of	of	ADP
ftr-299	750	17	prosecuting	prosecute	VERB
ftr-299	750	18	the	the	DET
ftr-299	750	19	litigation	litigation	NOUN
ftr-299	750	20	and	and	CCONJ
ftr-299	750	21	that	that	SCONJ
ftr-299	750	22	the	the	DET
ftr-299	750	23	attorney	attorney	NOUN
ftr-299	750	24	’s	’s	PART
ftr-299	750	25	fees	fee	NOUN
ftr-299	750	26	were	be	AUX
ftr-299	750	27	deductible	deductible	ADJ
ftr-299	750	28	as	as	ADP
ftr-299	750	29	ordinary	ordinary	ADJ
ftr-299	750	30	and	and	CCONJ
ftr-299	750	31	necessary	necessary	ADJ
ftr-299	750	32	business	business	NOUN
ftr-299	750	33	expenses	expense	NOUN
ftr-299	750	34	under	under	ADP
ftr-299	750	35	§	§	PROPN
ftr-299	750	36	162(a	162(a	PROPN
ftr-299	750	37	)	)	PUNCT
ftr-299	750	38	.	.	PUNCT
ftr-299	751	1	the	the	DET
ftr-299	751	2	taxpayer	taxpayer	NOUN
ftr-299	751	3	was	be	AUX
ftr-299	751	4	actively	actively	ADV
ftr-299	751	5	involved	involve	VERB
ftr-299	751	6	with	with	ADP
ftr-299	751	7	his	his	PRON
ftr-299	751	8	attorneys	attorney	NOUN
ftr-299	751	9	in	in	ADP
ftr-299	751	10	pursuing	pursue	VERB
ftr-299	751	11	the	the	DET
ftr-299	751	12	claim	claim	NOUN
ftr-299	751	13	from	from	ADP
ftr-299	751	14	1993	1993	NUM
ftr-299	751	15	(	(	PUNCT
ftr-299	751	16	when	when	SCONJ
ftr-299	751	17	the	the	DET
ftr-299	751	18	taxpayer	taxpayer	NOUN
ftr-299	751	19	was	be	AUX
ftr-299	751	20	laid	lay	VERB
ftr-299	751	21	off	off	ADP
ftr-299	751	22	by	by	ADP
ftr-299	751	23	trw	trw	PROPN
ftr-299	751	24	)	)	PUNCT
ftr-299	751	25	and	and	CCONJ
ftr-299	751	26	2003	2003	NUM
ftr-299	751	27	,	,	PUNCT
ftr-299	751	28	the	the	DET
ftr-299	751	29	year	year	NOUN
ftr-299	751	30	of	of	ADP
ftr-299	751	31	the	the	DET
ftr-299	751	32	award	award	NOUN
ftr-299	751	33	.	.	PUNCT
ftr-299	752	1	the	the	DET
ftr-299	752	2	court	court	NOUN
ftr-299	752	3	accepted	accept	VERB
ftr-299	752	4	the	the	DET
ftr-299	752	5	taxpayer	taxpayer	NOUN
ftr-299	752	6	’s	’s	PART
ftr-299	752	7	assertion	assertion	NOUN
ftr-299	752	8	that	that	SCONJ
ftr-299	752	9	he	he	PRON
ftr-299	752	10	performed	perform	VERB
ftr-299	752	11	the	the	DET
ftr-299	752	12	services	service	NOUN
ftr-299	752	13	in	in	ADP
ftr-299	752	14	order	order	NOUN
ftr-299	752	15	to	to	PART
ftr-299	752	16	obtain	obtain	VERB
ftr-299	752	17	the	the	DET
ftr-299	752	18	award	award	NOUN
ftr-299	752	19	and	and	CCONJ
ftr-299	752	20	thus	thus	ADV
ftr-299	752	21	had	have	VERB
ftr-299	752	22	a	a	DET
ftr-299	752	23	good	good	ADJ
ftr-299	752	24	faith	faith	NOUN
ftr-299	752	25	expectation	expectation	NOUN
ftr-299	752	26	of	of	ADP
ftr-299	752	27	profit	profit	NOUN
ftr-299	752	28	from	from	ADP
ftr-299	752	29	the	the	DET
ftr-299	752	30	venture	venture	NOUN
ftr-299	752	31	.	.	PUNCT
ftr-299	753	1	the	the	DET
ftr-299	753	2	taxpayer	taxpayer	NOUN
ftr-299	753	3	was	be	AUX
ftr-299	753	4	said	say	VERB
ftr-299	753	5	to	to	PART
ftr-299	753	6	conduct	conduct	VERB
ftr-299	753	7	himself	himself	PRON
ftr-299	753	8	in	in	ADP
ftr-299	753	9	much	much	ADV
ftr-299	753	10	the	the	DET
ftr-299	753	11	same	same	ADJ
ftr-299	753	12	manner	manner	NOUN
ftr-299	753	13	as	as	ADP
ftr-299	753	14	a	a	DET
ftr-299	753	15	lawyer	lawyer	NOUN
ftr-299	753	16	prosecuting	prosecute	VERB
ftr-299	753	17	a	a	DET
ftr-299	753	18	lawsuit	lawsuit	NOUN
ftr-299	753	19	and	and	CCONJ
ftr-299	753	20	the	the	DET
ftr-299	753	21	taxpayer	taxpayer	NOUN
ftr-299	753	22	’s	’s	PART
ftr-299	753	23	expertise	expertise	NOUN
ftr-299	753	24	as	as	ADP
ftr-299	753	25	an	an	DET
ftr-299	753	26	accountant	accountant	NOUN
ftr-299	753	27	with	with	ADP
ftr-299	753	28	knowledge	knowledge	NOUN
ftr-299	753	29	of	of	ADP
ftr-299	753	30	trw	trw	PROPN
ftr-299	753	31	’s	’s	PART
ftr-299	753	32	systems	system	NOUN
ftr-299	753	33	,	,	PUNCT
ftr-299	753	34	procedures	procedure	NOUN
ftr-299	753	35	,	,	PUNCT
ftr-299	753	36	and	and	CCONJ
ftr-299	753	37	where	where	SCONJ
ftr-299	753	38	the	the	DET
ftr-299	753	39	bodies	body	NOUN
ftr-299	753	40	were	be	AUX
ftr-299	753	41	buried	bury	VERB
ftr-299	753	42	,	,	PUNCT
ftr-299	753	43	plus	plus	CCONJ
ftr-299	753	44	his	his	PRON
ftr-299	753	45	expertise	expertise	NOUN
ftr-299	753	46	with	with	ADP
ftr-299	753	47	federal	federal	ADJ
ftr-299	753	48	acquisition	acquisition	NOUN
ftr-299	753	49	regulations	regulation	NOUN
ftr-299	753	50	,	,	PUNCT
ftr-299	753	51	were	be	AUX
ftr-299	753	52	critical	critical	ADJ
ftr-299	753	53	to	to	ADP
ftr-299	753	54	the	the	DET
ftr-299	753	55	government	government	NOUN
ftr-299	753	56	’s	’s	PART
ftr-299	753	57	recovery	recovery	NOUN
ftr-299	753	58	.	.	PUNCT
ftr-299	754	1	the	the	DET
ftr-299	754	2	court	court	NOUN
ftr-299	754	3	observed	observe	VERB
ftr-299	754	4	the	the	DET
ftr-299	754	5	size	size	NOUN
ftr-299	754	6	and	and	CCONJ
ftr-299	754	7	amount	amount	NOUN
ftr-299	754	8	of	of	ADP
ftr-299	754	9	the	the	DET
ftr-299	754	10	fca	fca	PROPN
ftr-299	754	11	award	award	PROPN
ftr-299	754	12	to	to	ADP
ftr-299	754	13	the	the	DET
ftr-299	754	14	taxpayer	taxpayer	NOUN
ftr-299	754	15	“	"	PUNCT
ftr-299	754	16	makes	make	VERB
ftr-299	754	17	it	it	PRON
ftr-299	754	18	clear	clear	ADJ
ftr-299	754	19	that	that	SCONJ
ftr-299	754	20	it	it	PRON
ftr-299	754	21	found	find	VERB
ftr-299	754	22	his	his	PRON
ftr-299	754	23	expertise	expertise	NOUN
ftr-299	754	24	vital	vital	ADJ
ftr-299	754	25	to	to	ADP
ftr-299	754	26	the	the	DET
ftr-299	754	27	prosecution	prosecution	NOUN
ftr-299	754	28	of	of	ADP
ftr-299	754	29	these	these	DET
ftr-299	754	30	claims	claim	NOUN
ftr-299	754	31	.	.	PUNCT
ftr-299	754	32	”	"	PUNCT
ftr-299	755	1	the	the	DET
ftr-299	755	2	fact	fact	NOUN
ftr-299	755	3	that	that	SCONJ
ftr-299	755	4	the	the	DET
ftr-299	755	5	taxpayer	taxpayer	NOUN
ftr-299	755	6	knew	know	VERB
ftr-299	755	7	about	about	ADP
ftr-299	755	8	the	the	DET
ftr-299	755	9	fraudulent	fraudulent	ADJ
ftr-299	755	10	claims	claim	NOUN
ftr-299	755	11	because	because	SCONJ
ftr-299	755	12	he	he	PRON
ftr-299	755	13	participated	participate	VERB
ftr-299	755	14	in	in	ADP
ftr-299	755	15	them	they	PRON
ftr-299	755	16	before	before	SCONJ
ftr-299	755	17	he	he	PRON
ftr-299	755	18	was	be	AUX
ftr-299	755	19	laid	lay	VERB
ftr-299	755	20	off	off	ADP
ftr-299	755	21	provided	provide	VERB
ftr-299	755	22	him	he	PRON
ftr-299	755	23	with	with	ADP
ftr-299	755	24	the	the	DET
ftr-299	755	25	knowledge	knowledge	NOUN
ftr-299	755	26	and	and	CCONJ
ftr-299	755	27	skills	skill	NOUN
ftr-299	755	28	relevant	relevant	ADJ
ftr-299	755	29	to	to	ADP
ftr-299	755	30	the	the	DET
ftr-299	755	31	subsequent	subsequent	ADJ
ftr-299	755	32	trade	trade	NOUN
ftr-299	755	33	or	or	CCONJ
ftr-299	755	34	business	business	NOUN
ftr-299	755	35	.	.	PUNCT
ftr-299	756	1	the	the	DET
ftr-299	756	2	court	court	NOUN
ftr-299	756	3	further	far	ADV
ftr-299	756	4	observed	observe	VERB
ftr-299	756	5	that	that	SCONJ
ftr-299	756	6	the	the	DET
ftr-299	756	7	taxpayer	taxpayer	NOUN
ftr-299	756	8	devoted	devote	VERB
ftr-299	756	9	significant	significant	ADJ
ftr-299	756	10	time	time	NOUN
ftr-299	756	11	and	and	CCONJ
ftr-299	756	12	effort	effort	NOUN
ftr-299	756	13	to	to	ADP
ftr-299	756	14	the	the	DET
ftr-299	756	15	activity	activity	NOUN
ftr-299	756	16	that	that	PRON
ftr-299	756	17	did	do	AUX
ftr-299	756	18	not	not	PART
ftr-299	756	19	have	have	VERB
ftr-299	756	20	recreational	recreational	ADJ
ftr-299	756	21	or	or	CCONJ
ftr-299	756	22	personal	personal	ADJ
ftr-299	756	23	aspects	aspect	NOUN
ftr-299	756	24	,	,	PUNCT
ftr-299	756	25	which	which	PRON
ftr-299	756	26	evidenced	evidence	VERB
ftr-299	756	27	an	an	DET
ftr-299	756	28	intent	intent	NOUN
ftr-299	756	29	to	to	PART
ftr-299	756	30	derive	derive	VERB
ftr-299	756	31	a	a	DET
ftr-299	756	32	profit	profit	NOUN
ftr-299	756	33	.	.	PUNCT
ftr-299	757	1	the	the	DET
ftr-299	757	2	court	court	NOUN
ftr-299	757	3	indicated	indicate	VERB
ftr-299	757	4	that	that	SCONJ
ftr-299	757	5	devoting	devote	VERB
ftr-299	757	6	effort	effort	NOUN
ftr-299	757	7	to	to	ADP
ftr-299	757	8	an	an	DET
ftr-299	757	9	opportunity	opportunity	NOUN
ftr-299	757	10	to	to	PART
ftr-299	757	11	earn	earn	VERB
ftr-299	757	12	a	a	DET
ftr-299	757	13	single	single	ADJ
ftr-299	757	14	substantial	substantial	ADJ
ftr-299	757	15	profit	profit	NOUN
ftr-299	757	16	(	(	PUNCT
ftr-299	757	17	without	without	ADP
ftr-299	757	18	a	a	DET
ftr-299	757	19	history	history	NOUN
ftr-299	757	20	of	of	ADP
ftr-299	757	21	similar	similar	ADJ
ftr-299	757	22	profit	profit	NOUN
ftr-299	757	23	and	and	CCONJ
ftr-299	757	24	loss	loss	NOUN
ftr-299	757	25	activity	activity	NOUN
ftr-299	757	26	)	)	PUNCT
ftr-299	757	27	can	can	AUX
ftr-299	757	28	constitute	constitute	VERB
ftr-299	757	29	a	a	DET
ftr-299	757	30	trade	trade	NOUN
ftr-299	757	31	or	or	CCONJ
ftr-299	757	32	business	business	NOUN
ftr-299	757	33	.	.	PUNCT
ftr-299	758	1	finally	finally	ADV
ftr-299	758	2	,	,	PUNCT
ftr-299	758	3	the	the	DET
ftr-299	758	4	court	court	NOUN
ftr-299	758	5	concluded	conclude	VERB
ftr-299	758	6	that	that	SCONJ
ftr-299	758	7	the	the	DET
ftr-299	758	8	taxpayer	taxpayer	NOUN
ftr-299	758	9	’s	’s	PART
ftr-299	758	10	activities	activity	NOUN
ftr-299	758	11	were	be	AUX
ftr-299	758	12	regular	regular	ADJ
ftr-299	758	13	and	and	CCONJ
ftr-299	758	14	continuous	continuous	ADJ
ftr-299	758	15	in	in	ADP
ftr-299	758	16	pursuit	pursuit	NOUN
ftr-299	758	17	of	of	ADP
ftr-299	758	18	profit	profit	NOUN
ftr-299	758	19	.	.	PUNCT
ftr-299	759	1	[	[	X
ftr-299	759	2	i]t	i]t	NOUN
ftr-299	759	3	is	be	AUX
ftr-299	759	4	indisputable	indisputable	ADJ
ftr-299	759	5	that	that	SCONJ
ftr-299	759	6	bagley	bagley	NOUN
ftr-299	759	7	’s	’s	PART
ftr-299	759	8	activity	activity	NOUN
ftr-299	759	9	as	as	SCONJ
ftr-299	759	10	a	a	DET
ftr-299	759	11	relator	relator	NOUN
ftr-299	759	12	occurred	occur	VERB
ftr-299	759	13	over	over	ADP
ftr-299	759	14	a	a	DET
ftr-299	759	15	substantial	substantial	ADJ
ftr-299	759	16	period	period	NOUN
ftr-299	759	17	of	of	ADP
ftr-299	759	18	time	time	NOUN
ftr-299	759	19	,	,	PUNCT
ftr-299	759	20	and	and	CCONJ
ftr-299	759	21	during	during	ADP
ftr-299	759	22	that	that	DET
ftr-299	759	23	time	time	NOUN
ftr-299	759	24	period	period	NOUN
ftr-299	759	25	,	,	PUNCT
ftr-299	759	26	bagley	bagley	NOUN
ftr-299	759	27	devoted	devote	VERB
ftr-299	759	28	much	much	ADJ
ftr-299	759	29	of	of	ADP
ftr-299	759	30	his	his	PRON
ftr-299	759	31	time	time	NOUN
ftr-299	759	32	and	and	CCONJ
ftr-299	759	33	energy	energy	NOUN
ftr-299	759	34	to	to	ADP
ftr-299	759	35	the	the	DET
ftr-299	759	36	tasks	task	NOUN
ftr-299	759	37	and	and	CCONJ
ftr-299	759	38	responsibilities	responsibility	NOUN
ftr-299	759	39	of	of	ADP
ftr-299	759	40	investigating	investigate	VERB
ftr-299	759	41	and	and	CCONJ
ftr-299	759	42	litigating	litigate	VERB
ftr-299	759	43	the	the	DET
ftr-299	759	44	fca	fca	PROPN
ftr-299	759	45	lawsuit	lawsuit	NOUN
ftr-299	759	46	.	.	PUNCT
ftr-299	760	1	he	he	PRON
ftr-299	760	2	pursued	pursue	VERB
ftr-299	760	3	the	the	DET
ftr-299	760	4	fca	fca	PROPN
ftr-299	760	5	lawsuit	lawsuit	NOUN
ftr-299	760	6	“	"	PUNCT
ftr-299	760	7	full	full	ADJ
ftr-299	760	8	time	time	NOUN
ftr-299	760	9	,	,	PUNCT
ftr-299	760	10	in	in	ADP
ftr-299	760	11	good	good	ADJ
ftr-299	760	12	faith	faith	NOUN
ftr-299	760	13	,	,	PUNCT
ftr-299	760	14	and	and	CCONJ
ftr-299	760	15	with	with	ADP
ftr-299	760	16	regularity	regularity	NOUN
ftr-299	760	17	,	,	PUNCT
ftr-299	760	18	”	"	PUNCT
ftr-299	760	19	by	by	ADP
ftr-299	760	20	performing	perform	VERB
ftr-299	760	21	a	a	DET
ftr-299	760	22	multitude	multitude	NOUN
ftr-299	760	23	of	of	ADP
ftr-299	760	24	tasks	task	NOUN
ftr-299	760	25	:	:	PUNCT
ftr-299	760	26	attending	attend	VERB
ftr-299	760	27	meetings	meeting	NOUN
ftr-299	760	28	,	,	PUNCT
ftr-299	760	29	reviewing	review	VERB
ftr-299	760	30	documents	document	NOUN
ftr-299	760	31	that	that	PRON
ftr-299	760	32	had	have	AUX
ftr-299	760	33	been	be	AUX
ftr-299	760	34	produced	produce	VERB
ftr-299	760	35	,	,	PUNCT
ftr-299	760	36	creating	create	VERB
ftr-299	760	37	and	and	CCONJ
ftr-299	760	38	revising	revise	VERB
ftr-299	760	39	documents	document	NOUN
ftr-299	760	40	(	(	PUNCT
ftr-299	760	41	memoranda	memoranda	X
ftr-299	760	42	,	,	PUNCT
ftr-299	760	43	summaries	summary	NOUN
ftr-299	760	44	,	,	PUNCT
ftr-299	760	45	and	and	CCONJ
ftr-299	760	46	court	court	NOUN
ftr-299	760	47	filings	filing	NOUN
ftr-299	760	48	)	)	PUNCT
ftr-299	760	49	,	,	PUNCT
ftr-299	760	50	doing	do	VERB
ftr-299	760	51	damage	damage	NOUN
ftr-299	760	52	calculations	calculation	NOUN
ftr-299	760	53	,	,	PUNCT
ftr-299	760	54	and	and	CCONJ
ftr-299	760	55	generally	generally	ADV
ftr-299	760	56	assisting	assist	VERB
ftr-299	760	57	his	his	PRON
ftr-299	760	58	attorneys	attorney	NOUN
ftr-299	760	59	and	and	CCONJ
ftr-299	760	60	the	the	DET
ftr-299	760	61	government	government	NOUN
ftr-299	760	62	in	in	ADP
ftr-299	760	63	understanding	understand	VERB
ftr-299	760	64	the	the	DET
ftr-299	760	65	nature	nature	NOUN
ftr-299	760	66	of	of	ADP
ftr-299	760	67	the	the	DET
ftr-299	760	68	fraudulent	fraudulent	ADJ
ftr-299	760	69	claims	claim	NOUN
ftr-299	760	70	and	and	CCONJ
ftr-299	760	71	where	where	SCONJ
ftr-299	760	72	they	they	PRON
ftr-299	760	73	could	could	AUX
ftr-299	760	74	find	find	VERB
ftr-299	760	75	the	the	DET
ftr-299	760	76	documents	document	NOUN
ftr-299	760	77	and	and	CCONJ
ftr-299	760	78	witnesses	witness	NOUN
ftr-299	760	79	necessary	necessary	ADJ
ftr-299	760	80	to	to	PART
ftr-299	760	81	effectively	effectively	ADV
ftr-299	760	82	litigate	litigate	VERB
ftr-299	760	83	the	the	DET
ftr-299	760	84	case	case	NOUN
ftr-299	760	85	.	.	PUNCT
ftr-299	761	1	this	this	PRON
ftr-299	761	2	was	be	AUX
ftr-299	761	3	not	not	PART
ftr-299	761	4	a	a	DET
ftr-299	761	5	hobby	hobby	NOUN
ftr-299	761	6	or	or	CCONJ
ftr-299	761	7	an	an	DET
ftr-299	761	8	activity	activity	NOUN
ftr-299	761	9	bagley	bagley	NOUN
ftr-299	761	10	engaged	engage	VERB
ftr-299	761	11	in	in	ADP
ftr-299	761	12	for	for	ADP
ftr-299	761	13	pleasure	pleasure	NOUN
ftr-299	761	14	or	or	CCONJ
ftr-299	761	15	amusement	amusement	NOUN
ftr-299	761	16	.	.	PUNCT
ftr-299	762	1			PUNCT
ftr-299	762	2	the	the	DET
ftr-299	762	3	court	court	NOUN
ftr-299	762	4	also	also	ADV
ftr-299	762	5	rejected	reject	VERB
ftr-299	762	6	the	the	DET
ftr-299	762	7	irs	irs	PROPN
ftr-299	762	8	’s	’s	PART
ftr-299	762	9	assertion	assertion	NOUN
ftr-299	762	10	that	that	SCONJ
ftr-299	762	11	under	under	ADP
ftr-299	762	12	the	the	DET
ftr-299	762	13	origin	origin	NOUN
ftr-299	762	14	of	of	ADP
ftr-299	762	15	the	the	DET
ftr-299	762	16	claim	claim	NOUN
ftr-299	762	17	test	test	VERB
ftr-299	762	18	the	the	DET
ftr-299	762	19	taxpayer	taxpayer	NOUN
ftr-299	762	20	’s	’s	PART
ftr-299	762	21	award	award	PROPN
ftr-299	762	22	had	have	VERB
ftr-299	762	23	its	its	PRON
ftr-299	762	24	origin	origin	NOUN
ftr-299	762	25	in	in	ADP
ftr-299	762	26	the	the	DET
ftr-299	762	27	taxpayer	taxpayer	NOUN
ftr-299	762	28	’s	’s	PART
ftr-299	762	29	role	role	NOUN
ftr-299	762	30	as	as	ADP
ftr-299	762	31	an	an	DET
ftr-299	762	32	informer	informer	NOUN
ftr-299	762	33	whose	whose	DET
ftr-299	762	34	contribution	contribution	NOUN
ftr-299	762	35	to	to	ADP
ftr-299	762	36	the	the	DET
ftr-299	762	37	qui	qui	X
ftr-299	762	38	tam	tam	PROPN
ftr-299	762	39	action	action	NOUN
ftr-299	762	40	is	be	AUX
ftr-299	762	41	no	no	ADV
ftr-299	762	42	different	different	ADJ
ftr-299	762	43	from	from	ADP
ftr-299	762	44	other	other	ADJ
ftr-299	762	45	types	type	NOUN
ftr-299	762	46	of	of	ADP
ftr-299	762	47	informants	informant	NOUN
ftr-299	762	48	.	.	PUNCT
ftr-299	763	1	the	the	DET
ftr-299	763	2	court	court	NOUN
ftr-299	763	3	concluded	conclude	VERB
ftr-299	763	4	that	that	SCONJ
ftr-299	763	5	2014	2014	NUM
ftr-299	763	6	]	]	PUNCT
ftr-299	763	7	recent	recent	ADJ
ftr-299	763	8	developments	development	NOUN
ftr-299	763	9	in	in	ADP
ftr-299	763	10	federal	federal	ADJ
ftr-299	763	11	income	income	NOUN
ftr-299	763	12	taxation	taxation	NOUN
ftr-299	763	13	267	267	NUM
ftr-299	763	14	the	the	DET
ftr-299	763	15	origin	origin	NOUN
ftr-299	763	16	of	of	ADP
ftr-299	763	17	the	the	DET
ftr-299	763	18	qui	qui	X
ftr-299	763	19	tam	tam	PROPN
ftr-299	763	20	action	action	NOUN
ftr-299	763	21	is	be	AUX
ftr-299	763	22	fraud	fraud	NOUN
ftr-299	763	23	against	against	ADP
ftr-299	763	24	the	the	DET
ftr-299	763	25	government	government	NOUN
ftr-299	763	26	and	and	CCONJ
ftr-299	763	27	indicated	indicate	VERB
ftr-299	763	28	that	that	SCONJ
ftr-299	763	29	the	the	DET
ftr-299	763	30	relator	relator	NOUN
ftr-299	763	31	“	"	PUNCT
ftr-299	763	32	acts	act	VERB
ftr-299	763	33	as	as	ADP
ftr-299	763	34	an	an	DET
ftr-299	763	35	agent	agent	NOUN
ftr-299	763	36	or	or	CCONJ
ftr-299	763	37	private	private	ADJ
ftr-299	763	38	attorney	attorney	NOUN
ftr-299	763	39	general	general	NOUN
ftr-299	763	40	for	for	ADP
ftr-299	763	41	the	the	DET
ftr-299	763	42	government	government	NOUN
ftr-299	763	43	,	,	PUNCT
ftr-299	763	44	and	and	CCONJ
ftr-299	763	45	is	be	AUX
ftr-299	763	46	provided	provide	VERB
ftr-299	763	47	an	an	DET
ftr-299	763	48	award	award	NOUN
ftr-299	763	49	for	for	ADP
ftr-299	763	50	the	the	DET
ftr-299	763	51	‘	'	PUNCT
ftr-299	763	52	information	information	NOUN
ftr-299	763	53	and	and	CCONJ
ftr-299	763	54	services	service	NOUN
ftr-299	763	55	’	'	PUNCT
ftr-299	763	56	provided	provide	VERB
ftr-299	763	57	while	while	SCONJ
ftr-299	763	58	prosecuting	prosecute	VERB
ftr-299	763	59	that	that	DET
ftr-299	763	60	claim	claim	NOUN
ftr-299	763	61	”	"	PUNCT
ftr-299	763	62	and	and	CCONJ
ftr-299	763	63	that	that	SCONJ
ftr-299	763	64	the	the	DET
ftr-299	763	65	taxpayer	taxpayer	NOUN
ftr-299	763	66	’s	’s	PART
ftr-299	763	67	services	service	NOUN
ftr-299	763	68	had	have	VERB
ftr-299	763	69	the	the	DET
ftr-299	763	70	indicia	indicia	NOUN
ftr-299	763	71	of	of	ADP
ftr-299	763	72	a	a	DET
ftr-299	763	73	business	business	NOUN
ftr-299	763	74	enterprise	enterprise	NOUN
ftr-299	763	75	.	.	PUNCT
ftr-299	764	1	8	8	X
ftr-299	764	2	.	.	X
ftr-299	764	3	standard	standard	ADJ
ftr-299	764	4	mileage	mileage	NOUN
ftr-299	764	5	rate	rate	NOUN
ftr-299	764	6	rules	rule	NOUN
ftr-299	764	7	published	publish	VERB
ftr-299	764	8	in	in	ADP
ftr-299	764	9	a	a	DET
ftr-299	764	10	revenue	revenue	NOUN
ftr-299	764	11	procedure	procedure	NOUN
ftr-299	764	12	while	while	SCONJ
ftr-299	764	13	the	the	DET
ftr-299	764	14	amounts	amount	NOUN
ftr-299	764	15	will	will	AUX
ftr-299	764	16	be	be	AUX
ftr-299	764	17	disclosed	disclose	VERB
ftr-299	764	18	in	in	ADP
ftr-299	764	19	a	a	DET
ftr-299	764	20	separate	separate	ADJ
ftr-299	764	21	notice	notice	NOUN
ftr-299	764	22	.	.	PUNCT
ftr-299	765	1	rev	rev	PROPN
ftr-299	765	2	.	.	PROPN
ftr-299	765	3	proc	proc	PROPN
ftr-299	765	4	.	.	PUNCT
ftr-299	766	1	2010	2010	NUM
ftr-299	766	2	-	-	SYM
ftr-299	766	3	51	51	NUM
ftr-299	766	4	,	,	PUNCT
ftr-299	766	5	2010	2010	NUM
ftr-299	766	6	-	-	SYM
ftr-299	766	7	51	51	NUM
ftr-299	766	8	i.r.b	i.r.b	NOUN
ftr-299	766	9	.	.	PUNCT
ftr-299	767	1	883	883	NUM
ftr-299	767	2	(	(	PUNCT
ftr-299	767	3	12/3/10	12/3/10	NUM
ftr-299	767	4	)	)	PUNCT
ftr-299	767	5	.	.	PUNCT
ftr-299	768	1	the	the	DET
ftr-299	768	2	irs	irs	PROPN
ftr-299	768	3	indicated	indicate	VERB
ftr-299	768	4	that	that	SCONJ
ftr-299	768	5	beginning	begin	VERB
ftr-299	768	6	in	in	ADP
ftr-299	768	7	2011	2011	NUM
ftr-299	768	8	it	it	PRON
ftr-299	768	9	will	will	AUX
ftr-299	768	10	publish	publish	VERB
ftr-299	768	11	mileage	mileage	NOUN
ftr-299	768	12	rates	rate	NOUN
ftr-299	768	13	in	in	ADP
ftr-299	768	14	a	a	DET
ftr-299	768	15	separate	separate	ADJ
ftr-299	768	16	annual	annual	ADJ
ftr-299	768	17	notice	notice	NOUN
ftr-299	768	18	.	.	PUNCT
ftr-299	769	1	the	the	DET
ftr-299	769	2	revenue	revenue	NOUN
ftr-299	769	3	procedure	procedure	NOUN
ftr-299	769	4	indicated	indicate	VERB
ftr-299	769	5	that	that	SCONJ
ftr-299	769	6	a	a	DET
ftr-299	769	7	taxpayer	taxpayer	NOUN
ftr-299	769	8	may	may	AUX
ftr-299	769	9	use	use	VERB
ftr-299	769	10	the	the	DET
ftr-299	769	11	business	business	NOUN
ftr-299	769	12	standard	standard	ADJ
ftr-299	769	13	mileage	mileage	NOUN
ftr-299	769	14	rate	rate	NOUN
ftr-299	769	15	to	to	PART
ftr-299	769	16	substantiate	substantiate	VERB
ftr-299	769	17	expenses	expense	NOUN
ftr-299	769	18	for	for	ADP
ftr-299	769	19	business	business	NOUN
ftr-299	769	20	use	use	NOUN
ftr-299	769	21	of	of	ADP
ftr-299	769	22	an	an	DET
ftr-299	769	23	automobile	automobile	NOUN
ftr-299	769	24	in	in	ADP
ftr-299	769	25	lieu	lieu	NOUN
ftr-299	769	26	of	of	ADP
ftr-299	769	27	fixed	fix	VERB
ftr-299	769	28	and	and	CCONJ
ftr-299	769	29	variable	variable	ADJ
ftr-299	769	30	costs	cost	NOUN
ftr-299	769	31	.	.	PUNCT
ftr-299	770	1	parking	parking	NOUN
ftr-299	770	2	fees	fee	NOUN
ftr-299	770	3	and	and	CCONJ
ftr-299	770	4	tolls	toll	NOUN
ftr-299	770	5	are	be	AUX
ftr-299	770	6	deductible	deductible	ADJ
ftr-299	770	7	as	as	ADP
ftr-299	770	8	separate	separate	ADJ
ftr-299	770	9	items	item	NOUN
ftr-299	770	10	.	.	PUNCT
ftr-299	771	1	the	the	DET
ftr-299	771	2	basis	basis	NOUN
ftr-299	771	3	of	of	ADP
ftr-299	771	4	an	an	DET
ftr-299	771	5	automobile	automobile	NOUN
ftr-299	771	6	used	use	VERB
ftr-299	771	7	for	for	ADP
ftr-299	771	8	business	business	NOUN
ftr-299	771	9	is	be	AUX
ftr-299	771	10	reduced	reduce	VERB
ftr-299	771	11	by	by	ADP
ftr-299	771	12	a	a	DET
ftr-299	771	13	per	per	ADP
ftr-299	771	14	-	-	PUNCT
ftr-299	771	15	mile	mile	NOUN
ftr-299	771	16	amount	amount	NOUN
ftr-299	771	17	published	publish	VERB
ftr-299	771	18	in	in	ADP
ftr-299	771	19	the	the	DET
ftr-299	771	20	annual	annual	ADJ
ftr-299	771	21	notice	notice	NOUN
ftr-299	771	22	.	.	PUNCT
ftr-299	772	1	separate	separate	ADJ
ftr-299	772	2	rates	rate	NOUN
ftr-299	772	3	are	be	AUX
ftr-299	772	4	provided	provide	VERB
ftr-299	772	5	both	both	CCONJ
ftr-299	772	6	for	for	ADP
ftr-299	772	7	charitable	charitable	ADJ
ftr-299	772	8	use	use	NOUN
ftr-299	772	9	of	of	ADP
ftr-299	772	10	an	an	DET
ftr-299	772	11	automobile	automobile	NOUN
ftr-299	772	12	and	and	CCONJ
ftr-299	772	13	medical	medical	ADJ
ftr-299	772	14	and	and	CCONJ
ftr-299	772	15	moving	move	VERB
ftr-299	772	16	use	use	NOUN
ftr-299	772	17	of	of	ADP
ftr-299	772	18	an	an	DET
ftr-299	772	19	automobile	automobile	NOUN
ftr-299	772	20	.	.	PUNCT
ftr-299	773	1	the	the	DET
ftr-299	773	2	revenue	revenue	NOUN
ftr-299	773	3	procedure	procedure	NOUN
ftr-299	773	4	also	also	ADV
ftr-299	773	5	provides	provide	VERB
ftr-299	773	6	details	detail	NOUN
ftr-299	773	7	for	for	ADP
ftr-299	773	8	treating	treat	VERB
ftr-299	773	9	as	as	ADV
ftr-299	773	10	substantiated	substantiate	VERB
ftr-299	773	11	a	a	DET
ftr-299	773	12	fixed	fix	VERB
ftr-299	773	13	and	and	CCONJ
ftr-299	773	14	variable	variable	ADJ
ftr-299	773	15	rate	rate	NOUN
ftr-299	773	16	allowance	allowance	NOUN
ftr-299	773	17	for	for	ADP
ftr-299	773	18	expenses	expense	NOUN
ftr-299	773	19	incurred	incur	VERB
ftr-299	773	20	by	by	ADP
ftr-299	773	21	an	an	DET
ftr-299	773	22	employee	employee	NOUN
ftr-299	773	23	in	in	ADP
ftr-299	773	24	driving	drive	VERB
ftr-299	773	25	an	an	DET
ftr-299	773	26	automobile	automobile	NOUN
ftr-299	773	27	owned	own	VERB
ftr-299	773	28	or	or	CCONJ
ftr-299	773	29	leased	lease	VERB
ftr-299	773	30	by	by	ADP
ftr-299	773	31	the	the	DET
ftr-299	773	32	employee	employee	NOUN
ftr-299	773	33	in	in	ADP
ftr-299	773	34	performing	perform	VERB
ftr-299	773	35	services	service	NOUN
ftr-299	773	36	for	for	ADP
ftr-299	773	37	the	the	DET
ftr-299	773	38	employer	employer	NOUN
ftr-299	773	39	.	.	PUNCT
ftr-299	774	1	a.	a.	NOUN
ftr-299	774	2	add	add	VERB
ftr-299	774	3	one	one	NUM
ftr-299	774	4	cent	cent	NOUN
ftr-299	774	5	per	per	ADP
ftr-299	774	6	mile	mile	NOUN
ftr-299	774	7	from	from	ADP
ftr-299	774	8	2012	2012	NUM
ftr-299	774	9	for	for	ADP
ftr-299	774	10	2013	2013	NUM
ftr-299	774	11	(	(	PUNCT
ftr-299	774	12	except	except	SCONJ
ftr-299	774	13	for	for	ADP
ftr-299	774	14	charitable	charitable	ADJ
ftr-299	774	15	service	service	NOUN
ftr-299	774	16	)	)	PUNCT
ftr-299	774	17	.	.	PUNCT
ftr-299	775	1	notice	notice	VERB
ftr-299	775	2	2012	2012	NUM
ftr-299	775	3	-	-	SYM
ftr-299	775	4	72	72	NUM
ftr-299	775	5	,	,	PUNCT
ftr-299	775	6	2012	2012	NUM
ftr-299	775	7	-	-	SYM
ftr-299	775	8	50	50	NUM
ftr-299	775	9	i.r.b	i.r.b	NOUN
ftr-299	775	10	.	.	PUNCT
ftr-299	776	1	673	673	NUM
ftr-299	776	2	(	(	PUNCT
ftr-299	776	3	11/21/12	11/21/12	NUM
ftr-299	776	4	)	)	PUNCT
ftr-299	776	5	.	.	PUNCT
ftr-299	777	1	the	the	DET
ftr-299	777	2	standard	standard	ADJ
ftr-299	777	3	mileage	mileage	NOUN
ftr-299	777	4	rate	rate	NOUN
ftr-299	777	5	for	for	ADP
ftr-299	777	6	business	business	NOUN
ftr-299	777	7	miles	mile	NOUN
ftr-299	777	8	in	in	ADP
ftr-299	777	9	2013	2013	NUM
ftr-299	777	10	goes	go	VERB
ftr-299	777	11	up	up	ADP
ftr-299	777	12	to	to	PART
ftr-299	777	13	56.5	56.5	NUM
ftr-299	777	14	cents	cent	NOUN
ftr-299	777	15	per	per	ADP
ftr-299	777	16	mile	mile	NOUN
ftr-299	777	17	and	and	CCONJ
ftr-299	777	18	the	the	DET
ftr-299	777	19	medical	medical	ADJ
ftr-299	777	20	/	/	SYM
ftr-299	777	21	moving	move	VERB
ftr-299	777	22	rate	rate	NOUN
ftr-299	777	23	goes	go	VERB
ftr-299	777	24	up	up	ADP
ftr-299	777	25	to	to	PART
ftr-299	777	26	24	24	NUM
ftr-299	777	27	cents	cent	NOUN
ftr-299	777	28	per	per	ADP
ftr-299	777	29	mile	mile	NOUN
ftr-299	777	30	.	.	PUNCT
ftr-299	778	1	the	the	DET
ftr-299	778	2	charitable	charitable	ADJ
ftr-299	778	3	mileage	mileage	NOUN
ftr-299	778	4	rate	rate	NOUN
ftr-299	778	5	remains	remain	VERB
ftr-299	778	6	fixed	fix	VERB
ftr-299	778	7	by	by	ADP
ftr-299	778	8	§	§	PROPN
ftr-299	778	9	170(i	170(i	PROPN
ftr-299	778	10	)	)	PUNCT
ftr-299	778	11	at	at	ADP
ftr-299	778	12	14	14	NUM
ftr-299	778	13	cents	cent	NOUN
ftr-299	778	14	.	.	PUNCT
ftr-299	779	1	b.	b.	PROPN
ftr-299	780	1	and	and	CCONJ
ftr-299	780	2	subtract	subtract	VERB
ftr-299	780	3	one	one	NUM
ftr-299	780	4	-	-	PUNCT
ftr-299	780	5	half	half	NOUN
ftr-299	780	6	cent	cent	NOUN
ftr-299	780	7	per	per	ADP
ftr-299	780	8	mile	mile	NOUN
ftr-299	780	9	from	from	ADP
ftr-299	780	10	2013	2013	NUM
ftr-299	780	11	for	for	ADP
ftr-299	780	12	2014	2014	NUM
ftr-299	780	13	(	(	PUNCT
ftr-299	780	14	except	except	SCONJ
ftr-299	780	15	for	for	ADP
ftr-299	780	16	charitable	charitable	ADJ
ftr-299	780	17	service	service	NOUN
ftr-299	780	18	)	)	PUNCT
ftr-299	780	19	.	.	PUNCT
ftr-299	781	1	notice	notice	VERB
ftr-299	781	2	2013	2013	NUM
ftr-299	781	3	-	-	SYM
ftr-299	781	4	80	80	NUM
ftr-299	781	5	,	,	PUNCT
ftr-299	781	6	2013	2013	NUM
ftr-299	781	7	-	-	SYM
ftr-299	781	8	52	52	NUM
ftr-299	781	9	i.r.b	i.r.b	NOUN
ftr-299	781	10	.	.	PUNCT
ftr-299	782	1	821	821	NUM
ftr-299	782	2	(	(	PUNCT
ftr-299	782	3	12/6/13	12/6/13	NUM
ftr-299	782	4	)	)	PUNCT
ftr-299	782	5	.	.	PUNCT
ftr-299	783	1	the	the	DET
ftr-299	783	2	standard	standard	ADJ
ftr-299	783	3	mileage	mileage	NOUN
ftr-299	783	4	rate	rate	NOUN
ftr-299	783	5	for	for	ADP
ftr-299	783	6	business	business	NOUN
ftr-299	783	7	miles	mile	NOUN
ftr-299	783	8	in	in	ADP
ftr-299	783	9	2014	2014	NUM
ftr-299	783	10	goes	go	VERB
ftr-299	783	11	down	down	ADV
ftr-299	783	12	to	to	ADP
ftr-299	783	13	56	56	NUM
ftr-299	783	14	cents	cent	NOUN
ftr-299	783	15	per	per	ADP
ftr-299	783	16	mile	mile	NOUN
ftr-299	783	17	and	and	CCONJ
ftr-299	783	18	the	the	DET
ftr-299	783	19	medical	medical	ADJ
ftr-299	783	20	/	/	SYM
ftr-299	783	21	moving	move	VERB
ftr-299	783	22	rate	rate	NOUN
ftr-299	783	23	goes	go	VERB
ftr-299	783	24	down	down	ADV
ftr-299	783	25	to	to	ADP
ftr-299	783	26	23½	23½	NUM
ftr-299	783	27	cents	cent	NOUN
ftr-299	783	28	per	per	ADP
ftr-299	783	29	mile	mile	NOUN
ftr-299	783	30	.	.	PUNCT
ftr-299	784	1	of	of	ADP
ftr-299	784	2	that	that	DET
ftr-299	784	3	business	business	NOUN
ftr-299	784	4	mileage	mileage	NOUN
ftr-299	784	5	amount	amount	NOUN
ftr-299	784	6	,	,	PUNCT
ftr-299	784	7	22	22	NUM
ftr-299	784	8	cents	cent	NOUN
ftr-299	784	9	is	be	AUX
ftr-299	784	10	treated	treat	VERB
ftr-299	784	11	as	as	ADP
ftr-299	784	12	depreciation	depreciation	NOUN
ftr-299	784	13	for	for	ADP
ftr-299	784	14	purposes	purpose	NOUN
ftr-299	784	15	of	of	ADP
ftr-299	784	16	reducing	reduce	VERB
ftr-299	784	17	basis	basis	NOUN
ftr-299	784	18	.	.	PUNCT
ftr-299	785	1	the	the	DET
ftr-299	785	2	standard	standard	ADJ
ftr-299	785	3	automobile	automobile	NOUN
ftr-299	785	4	cost	cost	NOUN
ftr-299	785	5	for	for	ADP
ftr-299	785	6	purposes	purpose	NOUN
ftr-299	785	7	of	of	ADP
ftr-299	785	8	computing	compute	VERB
ftr-299	785	9	allowances	allowance	NOUN
ftr-299	785	10	under	under	ADP
ftr-299	785	11	a	a	DET
ftr-299	785	12	fixed	fix	VERB
ftr-299	785	13	and	and	CCONJ
ftr-299	785	14	variable	variable	ADJ
ftr-299	785	15	rate	rate	NOUN
ftr-299	785	16	(	(	PUNCT
ftr-299	785	17	favr	favr	ADJ
ftr-299	785	18	)	)	PUNCT
ftr-299	785	19	plan	plan	NOUN
ftr-299	785	20	will	will	AUX
ftr-299	785	21	be	be	AUX
ftr-299	785	22	$	$	SYM
ftr-299	785	23	28,200	28,200	NUM
ftr-299	785	24	,	,	PUNCT
ftr-299	785	25	and	and	CCONJ
ftr-299	785	26	for	for	ADP
ftr-299	785	27	trucks	truck	NOUN
ftr-299	785	28	and	and	CCONJ
ftr-299	785	29	vans	van	NOUN
ftr-299	785	30	,	,	PUNCT
ftr-299	785	31	$	$	SYM
ftr-299	785	32	30,400	30,400	NUM
ftr-299	785	33	.	.	PUNCT
ftr-299	786	1	the	the	DET
ftr-299	786	2	charitable	charitable	ADJ
ftr-299	786	3	mileage	mileage	NOUN
ftr-299	786	4	rate	rate	NOUN
ftr-299	786	5	remains	remain	VERB
ftr-299	786	6	fixed	fix	VERB
ftr-299	786	7	by	by	ADP
ftr-299	786	8	§	§	PROPN
ftr-299	786	9	170(i	170(i	PROPN
ftr-299	786	10	)	)	PUNCT
ftr-299	786	11	at	at	ADP
ftr-299	786	12	14	14	NUM
ftr-299	786	13	cents	cent	NOUN
ftr-299	786	14	.	.	PUNCT
ftr-299	787	1	268	268	NUM
ftr-299	787	2	florida	florida	PROPN
ftr-299	787	3	tax	tax	NOUN
ftr-299	787	4	review	review	NOUN
ftr-299	787	5	[	[	X
ftr-299	787	6	vol	vol	NOUN
ftr-299	787	7	.	.	PUNCT
ftr-299	788	1	15:5	15:5	NUM
ftr-299	788	2	e.	e.	PROPN
ftr-299	788	3	depreciation	depreciation	PROPN
ftr-299	788	4	&	&	CCONJ
ftr-299	788	5	amortization	amortization	PROPN
ftr-299	788	6	1	1	NUM
ftr-299	788	7	.	.	PUNCT
ftr-299	788	8	guidance	guidance	NOUN
ftr-299	788	9	on	on	ADP
ftr-299	788	10	expensing	expense	VERB
ftr-299	788	11	qualified	qualified	ADJ
ftr-299	788	12	real	real	ADJ
ftr-299	788	13	property	property	NOUN
ftr-299	788	14	under	under	ADP
ftr-299	788	15	§	§	PROPN
ftr-299	788	16	179	179	NUM
ftr-299	788	17	–	–	PUNCT
ftr-299	788	18	things	thing	NOUN
ftr-299	788	19	would	would	AUX
ftr-299	788	20	be	be	AUX
ftr-299	788	21	much	much	ADV
ftr-299	788	22	simpler	simple	ADJ
ftr-299	788	23	if	if	SCONJ
ftr-299	788	24	congress	congress	PROPN
ftr-299	788	25	enacted	enact	VERB
ftr-299	788	26	legislation	legislation	NOUN
ftr-299	788	27	in	in	ADP
ftr-299	788	28	a	a	DET
ftr-299	788	29	timely	timely	ADJ
ftr-299	788	30	manner	manner	NOUN
ftr-299	788	31	instead	instead	ADV
ftr-299	788	32	of	of	ADP
ftr-299	788	33	applying	apply	VERB
ftr-299	788	34	rules	rule	NOUN
ftr-299	788	35	retroactively	retroactively	ADV
ftr-299	788	36	.	.	PUNCT
ftr-299	789	1	notice	notice	VERB
ftr-299	789	2	2013	2013	NUM
ftr-299	789	3	-	-	SYM
ftr-299	789	4	59	59	NUM
ftr-299	789	5	,	,	PUNCT
ftr-299	789	6	2013	2013	NUM
ftr-299	789	7	-	-	SYM
ftr-299	789	8	40	40	NUM
ftr-299	789	9	i.r.b	i.r.b	NOUN
ftr-299	789	10	.	.	PUNCT
ftr-299	789	11	297	297	NUM
ftr-299	789	12	(	(	PUNCT
ftr-299	789	13	9/10/13	9/10/13	NUM
ftr-299	789	14	)	)	PUNCT
ftr-299	789	15	.	.	PUNCT
ftr-299	790	1	section	section	NOUN
ftr-299	790	2	179(f	179(f	PROPN
ftr-299	790	3	)	)	PUNCT
ftr-299	790	4	permits	permit	VERB
ftr-299	790	5	a	a	DET
ftr-299	790	6	taxpayer	taxpayer	NOUN
ftr-299	790	7	to	to	PART
ftr-299	790	8	treat	treat	VERB
ftr-299	790	9	“	"	PUNCT
ftr-299	790	10	qualified	qualified	ADJ
ftr-299	790	11	real	real	ADJ
ftr-299	790	12	property	property	NOUN
ftr-299	790	13	”	"	PUNCT
ftr-299	790	14	as	as	ADP
ftr-299	790	15	§	§	PROPN
ftr-299	790	16	179	179	NUM
ftr-299	790	17	property	property	NOUN
ftr-299	790	18	.	.	PUNCT
ftr-299	791	1	accordingly	accordingly	ADV
ftr-299	791	2	,	,	PUNCT
ftr-299	791	3	taxpayers	taxpayer	NOUN
ftr-299	791	4	can	can	AUX
ftr-299	791	5	deduct	deduct	VERB
ftr-299	791	6	the	the	DET
ftr-299	791	7	cost	cost	NOUN
ftr-299	791	8	of	of	ADP
ftr-299	791	9	qualified	qualified	ADJ
ftr-299	791	10	real	real	ADJ
ftr-299	791	11	property	property	NOUN
ftr-299	791	12	in	in	ADP
ftr-299	791	13	the	the	DET
ftr-299	791	14	year	year	NOUN
ftr-299	791	15	it	it	PRON
ftr-299	791	16	is	be	AUX
ftr-299	791	17	placed	place	VERB
ftr-299	791	18	in	in	ADP
ftr-299	791	19	service	service	NOUN
ftr-299	791	20	,	,	PUNCT
ftr-299	791	21	subject	subject	ADJ
ftr-299	791	22	to	to	ADP
ftr-299	791	23	applicable	applicable	ADJ
ftr-299	791	24	limits	limit	NOUN
ftr-299	791	25	.	.	PUNCT
ftr-299	792	1	the	the	DET
ftr-299	792	2	american	american	ADJ
ftr-299	792	3	taxpayer	taxpayer	PROPN
ftr-299	792	4	(	(	PUNCT
ftr-299	792	5	and	and	CCONJ
ftr-299	792	6	not	not	PART
ftr-299	792	7	so	so	ADV
ftr-299	792	8	grand	grand	ADJ
ftr-299	792	9	compromise	compromise	NOUN
ftr-299	792	10	)	)	PUNCT
ftr-299	792	11	relief	relief	NOUN
ftr-299	792	12	act	act	NOUN
ftr-299	792	13	of	of	ADP
ftr-299	792	14	2012	2012	NUM
ftr-299	792	15	extended	extend	VERB
ftr-299	792	16	the	the	DET
ftr-299	792	17	application	application	NOUN
ftr-299	792	18	of	of	ADP
ftr-299	792	19	§	§	PROPN
ftr-299	792	20	179(f	179(f	PROPN
ftr-299	792	21	)	)	PUNCT
ftr-299	792	22	from	from	ADP
ftr-299	792	23	qualified	qualified	ADJ
ftr-299	792	24	real	real	ADJ
ftr-299	792	25	property	property	NOUN
ftr-299	792	26	placed	place	VERB
ftr-299	792	27	in	in	ADP
ftr-299	792	28	service	service	NOUN
ftr-299	792	29	during	during	ADP
ftr-299	792	30	any	any	DET
ftr-299	792	31	taxable	taxable	ADJ
ftr-299	792	32	year	year	NOUN
ftr-299	792	33	beginning	begin	VERB
ftr-299	792	34	in	in	ADP
ftr-299	792	35	2010	2010	NUM
ftr-299	792	36	or	or	CCONJ
ftr-299	792	37	2011	2011	NUM
ftr-299	792	38	to	to	ADP
ftr-299	792	39	qualified	qualified	ADJ
ftr-299	792	40	real	real	ADJ
ftr-299	792	41	property	property	NOUN
ftr-299	792	42	placed	place	VERB
ftr-299	792	43	in	in	ADP
ftr-299	792	44	service	service	NOUN
ftr-299	792	45	during	during	ADP
ftr-299	792	46	any	any	DET
ftr-299	792	47	taxable	taxable	ADJ
ftr-299	792	48	year	year	NOUN
ftr-299	792	49	beginning	begin	VERB
ftr-299	792	50	in	in	ADP
ftr-299	792	51	2010	2010	NUM
ftr-299	792	52	,	,	PUNCT
ftr-299	792	53	2011	2011	NUM
ftr-299	792	54	,	,	PUNCT
ftr-299	792	55	2012	2012	NUM
ftr-299	792	56	or	or	CCONJ
ftr-299	792	57	2013	2013	NUM
ftr-299	792	58	.	.	PUNCT
ftr-299	793	1	although	although	SCONJ
ftr-299	793	2	the	the	DET
ftr-299	793	3	maximum	maximum	ADJ
ftr-299	793	4	cost	cost	NOUN
ftr-299	793	5	of	of	ADP
ftr-299	793	6	§	§	PROPN
ftr-299	793	7	179	179	NUM
ftr-299	793	8	property	property	NOUN
ftr-299	793	9	that	that	PRON
ftr-299	793	10	a	a	DET
ftr-299	793	11	taxpayer	taxpayer	NOUN
ftr-299	793	12	can	can	AUX
ftr-299	793	13	deduct	deduct	VERB
ftr-299	793	14	in	in	ADP
ftr-299	793	15	each	each	PRON
ftr-299	793	16	of	of	ADP
ftr-299	793	17	these	these	DET
ftr-299	793	18	years	year	NOUN
ftr-299	793	19	is	be	AUX
ftr-299	793	20	$	$	SYM
ftr-299	793	21	500,000	500,000	NUM
ftr-299	793	22	under	under	ADP
ftr-299	793	23	§	§	PROPN
ftr-299	793	24	179(b)(1	179(b)(1	NUM
ftr-299	793	25	)	)	PUNCT
ftr-299	793	26	,	,	PUNCT
ftr-299	793	27	not	not	PART
ftr-299	793	28	more	more	ADJ
ftr-299	793	29	than	than	ADP
ftr-299	793	30	$	$	SYM
ftr-299	793	31	250,000	250,000	NUM
ftr-299	793	32	of	of	ADP
ftr-299	793	33	the	the	DET
ftr-299	793	34	taxpayer	taxpayer	NOUN
ftr-299	793	35	’s	’s	PART
ftr-299	793	36	deductions	deduction	NOUN
ftr-299	793	37	in	in	ADP
ftr-299	793	38	each	each	DET
ftr-299	793	39	year	year	NOUN
ftr-299	793	40	can	can	AUX
ftr-299	793	41	be	be	AUX
ftr-299	793	42	attributable	attributable	ADJ
ftr-299	793	43	to	to	ADP
ftr-299	793	44	qualified	qualified	ADJ
ftr-299	793	45	real	real	ADJ
ftr-299	793	46	property	property	NOUN
ftr-299	793	47	.	.	PUNCT
ftr-299	794	1	prior	prior	ADV
ftr-299	794	2	to	to	ADP
ftr-299	794	3	enactment	enactment	NOUN
ftr-299	794	4	of	of	ADP
ftr-299	794	5	the	the	DET
ftr-299	794	6	atra	atra	NOUN
ftr-299	794	7	of	of	ADP
ftr-299	794	8	2012	2012	NUM
ftr-299	794	9	,	,	PUNCT
ftr-299	794	10	§	§	PROPN
ftr-299	794	11	179(f)(4	179(f)(4	NUM
ftr-299	794	12	)	)	PUNCT
ftr-299	794	13	provided	provide	VERB
ftr-299	794	14	that	that	SCONJ
ftr-299	794	15	any	any	DET
ftr-299	794	16	portion	portion	NOUN
ftr-299	794	17	of	of	ADP
ftr-299	794	18	a	a	DET
ftr-299	794	19	taxpayer	taxpayer	NOUN
ftr-299	794	20	’s	’s	PART
ftr-299	794	21	§	§	PROPN
ftr-299	794	22	179	179	NUM
ftr-299	794	23	deduction	deduction	NOUN
ftr-299	794	24	attributable	attributable	ADJ
ftr-299	794	25	to	to	ADP
ftr-299	794	26	qualified	qualified	ADJ
ftr-299	794	27	real	real	ADJ
ftr-299	794	28	property	property	NOUN
ftr-299	794	29	that	that	PRON
ftr-299	794	30	was	be	AUX
ftr-299	794	31	disallowed	disallow	VERB
ftr-299	794	32	by	by	ADP
ftr-299	794	33	the	the	DET
ftr-299	794	34	taxable	taxable	ADJ
ftr-299	794	35	income	income	NOUN
ftr-299	794	36	limitation	limitation	NOUN
ftr-299	794	37	of	of	ADP
ftr-299	794	38	§	§	PROPN
ftr-299	794	39	179(b)(3	179(b)(3	NUM
ftr-299	794	40	)	)	PUNCT
ftr-299	794	41	could	could	AUX
ftr-299	794	42	not	not	PART
ftr-299	794	43	be	be	AUX
ftr-299	794	44	carried	carry	VERB
ftr-299	794	45	over	over	ADP
ftr-299	794	46	to	to	ADP
ftr-299	794	47	any	any	DET
ftr-299	794	48	taxable	taxable	ADJ
ftr-299	794	49	year	year	NOUN
ftr-299	794	50	beginning	begin	VERB
ftr-299	794	51	after	after	ADP
ftr-299	794	52	2011	2011	NUM
ftr-299	794	53	and	and	CCONJ
ftr-299	794	54	required	require	VERB
ftr-299	794	55	that	that	SCONJ
ftr-299	794	56	any	any	DET
ftr-299	794	57	disallowed	disallow	VERB
ftr-299	794	58	portion	portion	NOUN
ftr-299	794	59	remaining	remain	VERB
ftr-299	794	60	after	after	ADP
ftr-299	794	61	2011	2011	NUM
ftr-299	794	62	be	be	AUX
ftr-299	794	63	treated	treat	VERB
ftr-299	794	64	as	as	ADP
ftr-299	794	65	property	property	NOUN
ftr-299	794	66	placed	place	VERB
ftr-299	794	67	in	in	ADP
ftr-299	794	68	service	service	NOUN
ftr-299	794	69	on	on	ADP
ftr-299	794	70	the	the	DET
ftr-299	794	71	first	first	ADJ
ftr-299	794	72	day	day	NOUN
ftr-299	794	73	of	of	ADP
ftr-299	794	74	the	the	DET
ftr-299	794	75	taxpayer	taxpayer	NOUN
ftr-299	794	76	’s	’s	PART
ftr-299	794	77	last	last	ADJ
ftr-299	794	78	taxable	taxable	ADJ
ftr-299	794	79	year	year	NOUN
ftr-299	794	80	beginning	begin	VERB
ftr-299	794	81	in	in	ADP
ftr-299	794	82	2011	2011	NUM
ftr-299	794	83	for	for	ADP
ftr-299	794	84	purposes	purpose	NOUN
ftr-299	794	85	of	of	ADP
ftr-299	794	86	computing	compute	VERB
ftr-299	794	87	depreciation	depreciation	NOUN
ftr-299	794	88	.	.	PUNCT
ftr-299	795	1	the	the	DET
ftr-299	795	2	atra	atra	NOUN
ftr-299	795	3	of	of	ADP
ftr-299	795	4	2012	2012	NUM
ftr-299	795	5	amended	amend	VERB
ftr-299	795	6	§	§	PROPN
ftr-299	795	7	179(f)(4	179(f)(4	NUM
ftr-299	795	8	)	)	PUNCT
ftr-299	795	9	to	to	PART
ftr-299	795	10	provide	provide	VERB
ftr-299	795	11	that	that	SCONJ
ftr-299	795	12	any	any	DET
ftr-299	795	13	portion	portion	NOUN
ftr-299	795	14	of	of	ADP
ftr-299	795	15	a	a	DET
ftr-299	795	16	taxpayer	taxpayer	NOUN
ftr-299	795	17	’s	’s	PART
ftr-299	795	18	§	§	PROPN
ftr-299	795	19	179	179	NUM
ftr-299	795	20	deduction	deduction	NOUN
ftr-299	795	21	attributable	attributable	ADJ
ftr-299	795	22	to	to	ADP
ftr-299	795	23	qualified	qualified	ADJ
ftr-299	795	24	real	real	ADJ
ftr-299	795	25	property	property	NOUN
ftr-299	795	26	that	that	PRON
ftr-299	795	27	is	be	AUX
ftr-299	795	28	disallowed	disallow	VERB
ftr-299	795	29	by	by	ADP
ftr-299	795	30	the	the	DET
ftr-299	795	31	taxable	taxable	ADJ
ftr-299	795	32	income	income	NOUN
ftr-299	795	33	limitation	limitation	NOUN
ftr-299	795	34	of	of	ADP
ftr-299	795	35	§	§	PROPN
ftr-299	795	36	179(b)(3	179(b)(3	NUM
ftr-299	795	37	)	)	PUNCT
ftr-299	795	38	can	can	AUX
ftr-299	795	39	not	not	PART
ftr-299	795	40	be	be	AUX
ftr-299	795	41	carried	carry	VERB
ftr-299	795	42	over	over	ADP
ftr-299	795	43	to	to	ADP
ftr-299	795	44	any	any	DET
ftr-299	795	45	taxable	taxable	ADJ
ftr-299	795	46	year	year	NOUN
ftr-299	795	47	beginning	begin	VERB
ftr-299	795	48	after	after	ADP
ftr-299	795	49	2013	2013	NUM
ftr-299	795	50	.	.	PUNCT
ftr-299	796	1	thus	thus	ADV
ftr-299	796	2	,	,	PUNCT
ftr-299	796	3	taxpayers	taxpayer	NOUN
ftr-299	796	4	may	may	AUX
ftr-299	796	5	be	be	AUX
ftr-299	796	6	entitled	entitle	VERB
ftr-299	796	7	to	to	PART
ftr-299	796	8	carry	carry	VERB
ftr-299	796	9	over	over	ADP
ftr-299	796	10	to	to	ADP
ftr-299	796	11	taxable	taxable	ADJ
ftr-299	796	12	years	year	NOUN
ftr-299	796	13	beginning	begin	VERB
ftr-299	796	14	in	in	ADP
ftr-299	796	15	2012	2012	NUM
ftr-299	796	16	or	or	CCONJ
ftr-299	796	17	2013	2013	NUM
ftr-299	796	18	§	§	PROPN
ftr-299	796	19	179	179	NUM
ftr-299	796	20	deductions	deduction	NOUN
ftr-299	796	21	attributable	attributable	ADJ
ftr-299	796	22	to	to	ADP
ftr-299	796	23	qualified	qualified	ADJ
ftr-299	796	24	real	real	ADJ
ftr-299	796	25	property	property	NOUN
ftr-299	796	26	that	that	PRON
ftr-299	796	27	were	be	AUX
ftr-299	796	28	previously	previously	ADV
ftr-299	796	29	disallowed	disallow	VERB
ftr-299	796	30	and	and	CCONJ
ftr-299	796	31	that	that	SCONJ
ftr-299	796	32	the	the	DET
ftr-299	796	33	taxpayer	taxpayer	NOUN
ftr-299	796	34	is	be	AUX
ftr-299	796	35	currently	currently	ADV
ftr-299	796	36	depreciating	depreciate	VERB
ftr-299	796	37	.	.	PUNCT
ftr-299	797	1			PUNCT
ftr-299	798	1	the	the	DET
ftr-299	798	2	notice	notice	NOUN
ftr-299	798	3	provides	provide	VERB
ftr-299	798	4	that	that	SCONJ
ftr-299	798	5	taxpayers	taxpayer	NOUN
ftr-299	798	6	can	can	AUX
ftr-299	798	7	elect	elect	VERB
ftr-299	798	8	to	to	PART
ftr-299	798	9	deduct	deduct	VERB
ftr-299	798	10	the	the	DET
ftr-299	798	11	cost	cost	NOUN
ftr-299	798	12	of	of	ADP
ftr-299	798	13	qualified	qualified	ADJ
ftr-299	798	14	real	real	ADJ
ftr-299	798	15	property	property	NOUN
ftr-299	798	16	for	for	ADP
ftr-299	798	17	any	any	DET
ftr-299	798	18	taxable	taxable	ADJ
ftr-299	798	19	year	year	NOUN
ftr-299	798	20	beginning	begin	VERB
ftr-299	798	21	in	in	ADP
ftr-299	798	22	2010	2010	NUM
ftr-299	798	23	,	,	PUNCT
ftr-299	798	24	2011	2011	NUM
ftr-299	798	25	,	,	PUNCT
ftr-299	798	26	2012	2012	NUM
ftr-299	798	27	or	or	CCONJ
ftr-299	798	28	2013	2013	NUM
ftr-299	798	29	by	by	ADP
ftr-299	798	30	filing	file	VERB
ftr-299	798	31	an	an	DET
ftr-299	798	32	original	original	ADJ
ftr-299	798	33	or	or	CCONJ
ftr-299	798	34	amended	amend	VERB
ftr-299	798	35	return	return	NOUN
ftr-299	798	36	in	in	ADP
ftr-299	798	37	accordance	accordance	NOUN
ftr-299	798	38	with	with	ADP
ftr-299	798	39	procedures	procedure	NOUN
ftr-299	798	40	similar	similar	ADJ
ftr-299	798	41	to	to	ADP
ftr-299	798	42	those	those	PRON
ftr-299	798	43	in	in	ADP
ftr-299	798	44	reg	reg	NOUN
ftr-299	798	45	.	.	PUNCT
ftr-299	799	1	§	§	PROPN
ftr-299	799	2	1.179	1.179	NUM
ftr-299	799	3	-	-	SYM
ftr-299	799	4	5(c)(2	5(c)(2	NUM
ftr-299	799	5	)	)	PUNCT
ftr-299	799	6	and	and	CCONJ
ftr-299	799	7	section	section	NOUN
ftr-299	799	8	7	7	NUM
ftr-299	799	9	of	of	ADP
ftr-299	799	10	rev	rev	PROPN
ftr-299	799	11	.	.	PROPN
ftr-299	799	12	proc	proc	PROPN
ftr-299	799	13	.	.	PUNCT
ftr-299	799	14	2008	2008	NUM
ftr-299	799	15	-	-	SYM
ftr-299	799	16	54	54	NUM
ftr-299	799	17	,	,	PUNCT
ftr-299	799	18	2008	2008	NUM
ftr-299	799	19	-	-	SYM
ftr-299	799	20	2	2	NUM
ftr-299	799	21	c.b	c.b	PROPN
ftr-299	799	22	.	.	PROPN
ftr-299	799	23	722	722	NUM
ftr-299	799	24	,	,	PUNCT
ftr-299	799	25	725	725	NUM
ftr-299	799	26	,	,	PUNCT
ftr-299	799	27	and	and	CCONJ
ftr-299	799	28	can	can	AUX
ftr-299	799	29	increase	increase	VERB
ftr-299	799	30	a	a	DET
ftr-299	799	31	deduction	deduction	NOUN
ftr-299	799	32	previously	previously	ADV
ftr-299	799	33	taken	take	VERB
ftr-299	799	34	in	in	ADP
ftr-299	799	35	those	those	DET
ftr-299	799	36	years	year	NOUN
ftr-299	799	37	by	by	ADP
ftr-299	799	38	filing	file	VERB
ftr-299	799	39	an	an	DET
ftr-299	799	40	amended	amend	VERB
ftr-299	799	41	return	return	NOUN
ftr-299	799	42	.	.	PUNCT
ftr-299	800	1	an	an	DET
ftr-299	800	2	increase	increase	NOUN
ftr-299	800	3	in	in	ADP
ftr-299	800	4	a	a	DET
ftr-299	800	5	deduction	deduction	NOUN
ftr-299	800	6	taken	take	VERB
ftr-299	800	7	for	for	ADP
ftr-299	800	8	a	a	DET
ftr-299	800	9	prior	prior	ADJ
ftr-299	800	10	tax	tax	NOUN
ftr-299	800	11	year	year	NOUN
ftr-299	800	12	is	be	AUX
ftr-299	800	13	not	not	PART
ftr-299	800	14	deemed	deem	VERB
ftr-299	800	15	to	to	PART
ftr-299	800	16	be	be	AUX
ftr-299	800	17	a	a	DET
ftr-299	800	18	revocation	revocation	NOUN
ftr-299	800	19	of	of	ADP
ftr-299	800	20	the	the	DET
ftr-299	800	21	taxpayer	taxpayer	NOUN
ftr-299	800	22	’s	’s	PART
ftr-299	800	23	§	§	PROPN
ftr-299	800	24	179	179	NUM
ftr-299	800	25	election	election	NOUN
ftr-299	800	26	for	for	ADP
ftr-299	800	27	that	that	DET
ftr-299	800	28	year	year	NOUN
ftr-299	800	29	.	.	PUNCT
ftr-299	801	1			PUNCT
ftr-299	802	1	with	with	ADP
ftr-299	802	2	respect	respect	NOUN
ftr-299	802	3	to	to	ADP
ftr-299	802	4	§	§	PROPN
ftr-299	802	5	179	179	NUM
ftr-299	802	6	deductions	deduction	NOUN
ftr-299	802	7	attributable	attributable	ADJ
ftr-299	802	8	to	to	ADP
ftr-299	802	9	qualified	qualified	ADJ
ftr-299	802	10	real	real	ADJ
ftr-299	802	11	property	property	NOUN
ftr-299	802	12	that	that	PRON
ftr-299	802	13	were	be	AUX
ftr-299	802	14	disallowed	disallow	VERB
ftr-299	802	15	by	by	ADP
ftr-299	802	16	the	the	DET
ftr-299	802	17	taxable	taxable	ADJ
ftr-299	802	18	income	income	NOUN
ftr-299	802	19	limitation	limitation	NOUN
ftr-299	802	20	of	of	ADP
ftr-299	802	21	§	§	PROPN
ftr-299	802	22	179(b)(3	179(b)(3	NUM
ftr-299	802	23	)	)	PUNCT
ftr-299	803	1	and	and	CCONJ
ftr-299	803	2	that	that	SCONJ
ftr-299	803	3	a	a	DET
ftr-299	803	4	taxpayer	taxpayer	NOUN
ftr-299	803	5	currently	currently	ADV
ftr-299	803	6	is	be	AUX
ftr-299	803	7	depreciating	depreciate	VERB
ftr-299	803	8	,	,	PUNCT
ftr-299	803	9	the	the	DET
ftr-299	803	10	notice	notice	NOUN
ftr-299	803	11	provides	provide	VERB
ftr-299	803	12	that	that	SCONJ
ftr-299	803	13	the	the	DET
ftr-299	803	14	taxpayer	taxpayer	NOUN
ftr-299	803	15	can	can	AUX
ftr-299	803	16	continue	continue	VERB
ftr-299	803	17	the	the	DET
ftr-299	803	18	current	current	ADJ
ftr-299	803	19	treatment	treatment	NOUN
ftr-299	803	20	.	.	PUNCT
ftr-299	804	1	alternatively	alternatively	ADV
ftr-299	804	2	,	,	PUNCT
ftr-299	804	3	a	a	DET
ftr-299	804	4	taxpayer	taxpayer	NOUN
ftr-299	804	5	can	can	AUX
ftr-299	804	6	amend	amend	VERB
ftr-299	804	7	the	the	DET
ftr-299	804	8	return	return	NOUN
ftr-299	804	9	for	for	ADP
ftr-299	804	10	the	the	DET
ftr-299	804	11	last	last	ADJ
ftr-299	804	12	taxable	taxable	ADJ
ftr-299	804	13	year	year	NOUN
ftr-299	804	14	beginning	begin	VERB
ftr-299	804	15	in	in	ADP
ftr-299	804	16	2011	2011	NUM
ftr-299	804	17	to	to	PART
ftr-299	804	18	carry	carry	VERB
ftr-299	804	19	over	over	ADP
ftr-299	804	20	the	the	DET
ftr-299	804	21	disallowed	disallow	VERB
ftr-299	804	22	deductions	deduction	NOUN
ftr-299	804	23	to	to	ADP
ftr-299	804	24	taxable	taxable	ADJ
ftr-299	804	25	years	year	NOUN
ftr-299	804	26	2014	2014	NUM
ftr-299	804	27	]	]	PUNCT
ftr-299	804	28	recent	recent	ADJ
ftr-299	804	29	developments	development	NOUN
ftr-299	804	30	in	in	ADP
ftr-299	804	31	federal	federal	ADJ
ftr-299	804	32	income	income	NOUN
ftr-299	804	33	taxation	taxation	NOUN
ftr-299	804	34	269	269	NUM
ftr-299	804	35	beginning	begin	VERB
ftr-299	804	36	in	in	ADP
ftr-299	804	37	2012	2012	NUM
ftr-299	804	38	or	or	CCONJ
ftr-299	804	39	2013	2013	NUM
ftr-299	804	40	,	,	PUNCT
ftr-299	804	41	provided	provide	VERB
ftr-299	804	42	that	that	SCONJ
ftr-299	804	43	the	the	DET
ftr-299	804	44	period	period	NOUN
ftr-299	804	45	of	of	ADP
ftr-299	804	46	limitations	limitation	NOUN
ftr-299	804	47	on	on	ADP
ftr-299	804	48	assessment	assessment	NOUN
ftr-299	804	49	is	be	AUX
ftr-299	804	50	still	still	ADV
ftr-299	804	51	open	open	ADJ
ftr-299	804	52	for	for	ADP
ftr-299	804	53	the	the	DET
ftr-299	804	54	year	year	NOUN
ftr-299	804	55	of	of	ADP
ftr-299	804	56	amendment	amendment	NOUN
ftr-299	804	57	and	and	CCONJ
ftr-299	804	58	all	all	PRON
ftr-299	804	59	affected	affected	ADJ
ftr-299	804	60	succeeding	succeed	VERB
ftr-299	804	61	years	year	NOUN
ftr-299	804	62	.	.	PUNCT
ftr-299	805	1			PUNCT
ftr-299	806	1	the	the	DET
ftr-299	806	2	notice	notice	NOUN
ftr-299	806	3	provides	provide	VERB
ftr-299	806	4	guidance	guidance	NOUN
ftr-299	806	5	on	on	ADP
ftr-299	806	6	allocating	allocate	VERB
ftr-299	806	7	disallowed	disallow	VERB
ftr-299	806	8	deductions	deduction	NOUN
ftr-299	806	9	that	that	PRON
ftr-299	806	10	are	be	AUX
ftr-299	806	11	carried	carry	VERB
ftr-299	806	12	over	over	ADP
ftr-299	806	13	between	between	ADP
ftr-299	806	14	qualified	qualified	ADJ
ftr-299	806	15	real	real	ADJ
ftr-299	806	16	property	property	NOUN
ftr-299	806	17	and	and	CCONJ
ftr-299	806	18	other	other	ADJ
ftr-299	806	19	§	§	PROPN
ftr-299	806	20	179	179	NUM
ftr-299	806	21	property	property	NOUN
ftr-299	806	22	,	,	PUNCT
ftr-299	806	23	and	and	CCONJ
ftr-299	806	24	on	on	ADP
ftr-299	806	25	the	the	DET
ftr-299	806	26	tax	tax	NOUN
ftr-299	806	27	consequences	consequence	NOUN
ftr-299	806	28	of	of	ADP
ftr-299	806	29	dispositions	disposition	NOUN
ftr-299	806	30	and	and	CCONJ
ftr-299	806	31	other	other	ADJ
ftr-299	806	32	transfers	transfer	NOUN
ftr-299	806	33	of	of	ADP
ftr-299	806	34	qualified	qualified	ADJ
ftr-299	806	35	real	real	ADJ
ftr-299	806	36	property	property	NOUN
ftr-299	806	37	,	,	PUNCT
ftr-299	806	38	including	include	VERB
ftr-299	806	39	permitted	permit	VERB
ftr-299	806	40	methodologies	methodology	NOUN
ftr-299	806	41	for	for	ADP
ftr-299	806	42	determining	determine	VERB
ftr-299	806	43	the	the	DET
ftr-299	806	44	extent	extent	NOUN
ftr-299	806	45	to	to	PART
ftr-299	806	46	which	which	DET
ftr-299	806	47	gain	gain	NOUN
ftr-299	806	48	is	be	AUX
ftr-299	806	49	treated	treat	VERB
ftr-299	806	50	as	as	ADP
ftr-299	806	51	ordinary	ordinary	ADJ
ftr-299	806	52	income	income	NOUN
ftr-299	806	53	under	under	ADP
ftr-299	806	54	§	§	PROPN
ftr-299	806	55	1245	1245	NUM
ftr-299	806	56	.	.	PUNCT
ftr-299	807	1	2	2	X
ftr-299	807	2	.	.	X
ftr-299	807	3	new	new	ADJ
ftr-299	807	4	accounting	accounting	NOUN
ftr-299	807	5	and	and	CCONJ
ftr-299	807	6	disposition	disposition	NOUN
ftr-299	807	7	rules	rule	NOUN
ftr-299	807	8	for	for	ADP
ftr-299	807	9	macrs	macrs	NOUN
ftr-299	807	10	property	property	NOUN
ftr-299	807	11	.	.	PUNCT
ftr-299	808	1	t.d	t.d	PROPN
ftr-299	808	2	.	.	PROPN
ftr-299	808	3	9564	9564	NUM
ftr-299	808	4	,	,	PUNCT
ftr-299	808	5	guidance	guidance	NOUN
ftr-299	808	6	regarding	regard	VERB
ftr-299	808	7	deduction	deduction	NOUN
ftr-299	808	8	and	and	CCONJ
ftr-299	808	9	capitalization	capitalization	NOUN
ftr-299	808	10	of	of	ADP
ftr-299	808	11	expenditures	expenditure	NOUN
ftr-299	808	12	related	relate	VERB
ftr-299	808	13	to	to	ADP
ftr-299	808	14	tangible	tangible	ADJ
ftr-299	808	15	property	property	NOUN
ftr-299	808	16	,	,	PUNCT
ftr-299	808	17	76	76	NUM
ftr-299	808	18	f.r	f.r	PROPN
ftr-299	808	19	.	.	NOUN
ftr-299	808	20	81060	81060	NUM
ftr-299	808	21	(	(	PUNCT
ftr-299	808	22	12/27/11	12/27/11	NUM
ftr-299	808	23	)	)	PUNCT
ftr-299	808	24	,	,	PUNCT
ftr-299	808	25	and	and	CCONJ
ftr-299	808	26	reg-168745	reg-168745	NOUN
ftr-299	808	27	-	-	PUNCT
ftr-299	808	28	03	03	NUM
ftr-299	808	29	,	,	PUNCT
ftr-299	808	30	guidance	guidance	NOUN
ftr-299	808	31	regarding	regard	VERB
ftr-299	808	32	deduction	deduction	NOUN
ftr-299	808	33	and	and	CCONJ
ftr-299	808	34	capitalization	capitalization	NOUN
ftr-299	808	35	of	of	ADP
ftr-299	808	36	expenditures	expenditure	NOUN
ftr-299	808	37	related	relate	VERB
ftr-299	808	38	to	to	ADP
ftr-299	808	39	tangible	tangible	ADJ
ftr-299	808	40	property	property	NOUN
ftr-299	808	41	,	,	PUNCT
ftr-299	808	42	76	76	NUM
ftr-299	808	43	f.r	f.r	NOUN
ftr-299	808	44	.	.	PROPN
ftr-299	808	45	81128	81128	NUM
ftr-299	808	46	(	(	PUNCT
ftr-299	808	47	12/27/11	12/27/11	NUM
ftr-299	808	48	)	)	PUNCT
ftr-299	808	49	.	.	PUNCT
ftr-299	809	1	the	the	DET
ftr-299	809	2	capitalization	capitalization	NOUN
ftr-299	809	3	and	and	CCONJ
ftr-299	809	4	repair	repair	NOUN
ftr-299	809	5	regulations	regulation	NOUN
ftr-299	809	6	(	(	PUNCT
ftr-299	809	7	discussed	discuss	VERB
ftr-299	809	8	above	above	ADV
ftr-299	809	9	)	)	PUNCT
ftr-299	809	10	provide	provide	VERB
ftr-299	809	11	significant	significant	ADJ
ftr-299	809	12	new	new	ADJ
ftr-299	809	13	rules	rule	NOUN
ftr-299	809	14	for	for	ADP
ftr-299	809	15	the	the	DET
ftr-299	809	16	maintenance	maintenance	NOUN
ftr-299	809	17	of	of	ADP
ftr-299	809	18	multiple	multiple	ADJ
ftr-299	809	19	asset	asset	NOUN
ftr-299	809	20	accounts	account	NOUN
ftr-299	809	21	and	and	CCONJ
ftr-299	809	22	disposition	disposition	NOUN
ftr-299	809	23	of	of	ADP
ftr-299	809	24	property	property	NOUN
ftr-299	809	25	from	from	ADP
ftr-299	809	26	macrs	macrs	PROPN
ftr-299	809	27	single	single	ADJ
ftr-299	809	28	and	and	CCONJ
ftr-299	809	29	multiple	multiple	ADJ
ftr-299	809	30	asset	asset	NOUN
ftr-299	809	31	accounts	account	NOUN
ftr-299	809	32	.	.	PUNCT
ftr-299	810	1			X
ftr-299	810	2	accounting	account	VERB
ftr-299	810	3	for	for	ADP
ftr-299	810	4	macrs	macrs	NOUN
ftr-299	810	5	property	property	NOUN
ftr-299	810	6	.	.	PUNCT
ftr-299	811	1	consistent	consistent	ADJ
ftr-299	811	2	with	with	ADP
ftr-299	811	3	prior	prior	ADJ
ftr-299	811	4	rules	rule	NOUN
ftr-299	811	5	under	under	ADP
ftr-299	811	6	reg	reg	NOUN
ftr-299	811	7	.	.	PUNCT
ftr-299	812	1	§	§	PROPN
ftr-299	812	2	1.167	1.167	NUM
ftr-299	812	3	-	-	SYM
ftr-299	812	4	7	7	NUM
ftr-299	812	5	,	,	PUNCT
ftr-299	812	6	temp	temp	NOUN
ftr-299	812	7	.	.	PUNCT
ftr-299	813	1	reg	reg	NOUN
ftr-299	813	2	.	.	PUNCT
ftr-299	814	1	§	§	PROPN
ftr-299	814	2	1.168(i)-7	1.168(i)-7	NUM
ftr-299	814	3	t	t	NOUN
ftr-299	814	4	allows	allow	VERB
ftr-299	814	5	taxpayers	taxpayer	NOUN
ftr-299	814	6	to	to	PART
ftr-299	814	7	account	account	VERB
ftr-299	814	8	for	for	ADP
ftr-299	814	9	macrs	macrs	NOUN
ftr-299	814	10	property	property	NOUN
ftr-299	814	11	in	in	ADP
ftr-299	814	12	a	a	DET
ftr-299	814	13	single	single	ADJ
ftr-299	814	14	asset	asset	NOUN
ftr-299	814	15	account	account	NOUN
ftr-299	814	16	or	or	CCONJ
ftr-299	814	17	by	by	ADP
ftr-299	814	18	combining	combine	VERB
ftr-299	814	19	multiple	multiple	ADJ
ftr-299	814	20	assets	asset	NOUN
ftr-299	814	21	in	in	ADP
ftr-299	814	22	a	a	DET
ftr-299	814	23	multiple	multiple	ADJ
ftr-299	814	24	asset	asset	NOUN
ftr-299	814	25	account	account	NOUN
ftr-299	814	26	.	.	PUNCT
ftr-299	815	1	assets	asset	NOUN
ftr-299	815	2	in	in	ADP
ftr-299	815	3	a	a	DET
ftr-299	815	4	multiple	multiple	ADJ
ftr-299	815	5	asset	asset	NOUN
ftr-299	815	6	account	account	NOUN
ftr-299	815	7	must	must	AUX
ftr-299	815	8	have	have	AUX
ftr-299	815	9	been	be	AUX
ftr-299	815	10	placed	place	VERB
ftr-299	815	11	in	in	ADP
ftr-299	815	12	service	service	NOUN
ftr-299	815	13	in	in	ADP
ftr-299	815	14	the	the	DET
ftr-299	815	15	same	same	ADJ
ftr-299	815	16	taxable	taxable	ADJ
ftr-299	815	17	year	year	NOUN
ftr-299	815	18	,	,	PUNCT
ftr-299	815	19	have	have	VERB
ftr-299	815	20	the	the	DET
ftr-299	815	21	same	same	ADJ
ftr-299	815	22	recovery	recovery	NOUN
ftr-299	815	23	period	period	NOUN
ftr-299	815	24	and	and	CCONJ
ftr-299	815	25	convention	convention	NOUN
ftr-299	815	26	.	.	PUNCT
ftr-299	816	1	assets	asset	NOUN
ftr-299	816	2	that	that	PRON
ftr-299	816	3	are	be	AUX
ftr-299	816	4	subject	subject	ADJ
ftr-299	816	5	to	to	ADP
ftr-299	816	6	different	different	ADJ
ftr-299	816	7	recovery	recovery	NOUN
ftr-299	816	8	rules	rule	NOUN
ftr-299	816	9	or	or	CCONJ
ftr-299	816	10	special	special	ADJ
ftr-299	816	11	limitations	limitation	NOUN
ftr-299	816	12	,	,	PUNCT
ftr-299	816	13	such	such	ADJ
ftr-299	816	14	as	as	ADP
ftr-299	816	15	automobiles	automobile	NOUN
ftr-299	816	16	,	,	PUNCT
ftr-299	816	17	assets	asset	NOUN
ftr-299	816	18	subject	subject	ADJ
ftr-299	816	19	to	to	ADP
ftr-299	816	20	additional	additional	ADJ
ftr-299	816	21	first	first	ADJ
ftr-299	816	22	year	year	NOUN
ftr-299	816	23	recovery	recovery	NOUN
ftr-299	816	24	,	,	PUNCT
ftr-299	816	25	or	or	CCONJ
ftr-299	816	26	property	property	NOUN
ftr-299	816	27	used	use	VERB
ftr-299	816	28	partly	partly	ADV
ftr-299	816	29	for	for	ADP
ftr-299	816	30	personal	personal	ADJ
ftr-299	816	31	purposes	purpose	NOUN
ftr-299	816	32	,	,	PUNCT
ftr-299	816	33	may	may	AUX
ftr-299	816	34	not	not	PART
ftr-299	816	35	be	be	AUX
ftr-299	816	36	combined	combine	VERB
ftr-299	816	37	with	with	ADP
ftr-299	816	38	assets	asset	NOUN
ftr-299	816	39	subject	subject	ADJ
ftr-299	816	40	to	to	ADP
ftr-299	816	41	different	different	ADJ
ftr-299	816	42	recovery	recovery	NOUN
ftr-299	816	43	provisions	provision	NOUN
ftr-299	816	44	.	.	PUNCT
ftr-299	817	1	assets	asset	NOUN
ftr-299	817	2	with	with	ADP
ftr-299	817	3	the	the	DET
ftr-299	817	4	same	same	ADJ
ftr-299	817	5	recovery	recovery	NOUN
ftr-299	817	6	periods	period	NOUN
ftr-299	817	7	and	and	CCONJ
ftr-299	817	8	conventions	convention	NOUN
ftr-299	817	9	may	may	AUX
ftr-299	817	10	be	be	AUX
ftr-299	817	11	combined	combine	VERB
ftr-299	817	12	in	in	ADP
ftr-299	817	13	a	a	DET
ftr-299	817	14	multiple	multiple	ADJ
ftr-299	817	15	asset	asset	NOUN
ftr-299	817	16	account	account	NOUN
ftr-299	817	17	even	even	ADV
ftr-299	817	18	if	if	SCONJ
ftr-299	817	19	the	the	DET
ftr-299	817	20	assets	asset	NOUN
ftr-299	817	21	have	have	VERB
ftr-299	817	22	different	different	ADJ
ftr-299	817	23	uses	use	NOUN
ftr-299	817	24	.	.	PUNCT
ftr-299	818	1	in	in	ADP
ftr-299	818	2	addition	addition	NOUN
ftr-299	818	3	,	,	PUNCT
ftr-299	818	4	the	the	DET
ftr-299	818	5	taxpayer	taxpayer	NOUN
ftr-299	818	6	is	be	AUX
ftr-299	818	7	permitted	permit	VERB
ftr-299	818	8	to	to	PART
ftr-299	818	9	use	use	VERB
ftr-299	818	10	as	as	ADV
ftr-299	818	11	many	many	ADJ
ftr-299	818	12	single	single	ADJ
ftr-299	818	13	and	and	CCONJ
ftr-299	818	14	multiple	multiple	ADJ
ftr-299	818	15	asset	asset	NOUN
ftr-299	818	16	accounts	account	NOUN
ftr-299	818	17	as	as	SCONJ
ftr-299	818	18	the	the	DET
ftr-299	818	19	taxpayer	taxpayer	NOUN
ftr-299	818	20	may	may	AUX
ftr-299	818	21	choose	choose	VERB
ftr-299	818	22	.	.	PUNCT
ftr-299	819	1			NOUN
ftr-299	819	2	dispositions	disposition	NOUN
ftr-299	819	3	.	.	PUNCT
ftr-299	820	1	temp	temp	NOUN
ftr-299	820	2	.	.	PUNCT
ftr-299	821	1	reg	reg	PROPN
ftr-299	821	2	.	.	PUNCT
ftr-299	822	1	§	§	PROPN
ftr-299	822	2	1.168(i)8t(d	1.168(i)8t(d	PROPN
ftr-299	822	3	)	)	PUNCT
ftr-299	822	4	defines	define	VERB
ftr-299	822	5	a	a	DET
ftr-299	822	6	disposition	disposition	NOUN
ftr-299	822	7	of	of	ADP
ftr-299	822	8	macrs	macrs	NOUN
ftr-299	822	9	property	property	NOUN
ftr-299	822	10	as	as	ADP
ftr-299	822	11	occurring	occur	VERB
ftr-299	822	12	when	when	SCONJ
ftr-299	822	13	the	the	DET
ftr-299	822	14	asset	asset	NOUN
ftr-299	822	15	is	be	AUX
ftr-299	822	16	transferred	transfer	VERB
ftr-299	822	17	or	or	CCONJ
ftr-299	822	18	permanently	permanently	ADV
ftr-299	822	19	withdrawn	withdraw	VERB
ftr-299	822	20	from	from	ADP
ftr-299	822	21	use	use	NOUN
ftr-299	822	22	in	in	ADP
ftr-299	822	23	the	the	DET
ftr-299	822	24	taxpayer	taxpayer	NOUN
ftr-299	822	25	’s	’s	PART
ftr-299	822	26	trade	trade	NOUN
ftr-299	822	27	or	or	CCONJ
ftr-299	822	28	business	business	NOUN
ftr-299	822	29	or	or	CCONJ
ftr-299	822	30	from	from	ADP
ftr-299	822	31	the	the	DET
ftr-299	822	32	production	production	NOUN
ftr-299	822	33	of	of	ADP
ftr-299	822	34	income	income	NOUN
ftr-299	822	35	.	.	PUNCT
ftr-299	823	1	thus	thus	ADV
ftr-299	823	2	,	,	PUNCT
ftr-299	823	3	a	a	DET
ftr-299	823	4	disposition	disposition	NOUN
ftr-299	823	5	includes	include	VERB
ftr-299	823	6	the	the	DET
ftr-299	823	7	sale	sale	NOUN
ftr-299	823	8	,	,	PUNCT
ftr-299	823	9	exchange	exchange	NOUN
ftr-299	823	10	,	,	PUNCT
ftr-299	823	11	retirement	retirement	NOUN
ftr-299	823	12	,	,	PUNCT
ftr-299	823	13	abandonment	abandonment	NOUN
ftr-299	823	14	,	,	PUNCT
ftr-299	823	15	or	or	CCONJ
ftr-299	823	16	destruction	destruction	NOUN
ftr-299	823	17	of	of	ADP
ftr-299	823	18	an	an	DET
ftr-299	823	19	asset	asset	NOUN
ftr-299	823	20	.	.	PUNCT
ftr-299	824	1	significantly	significantly	ADV
ftr-299	824	2	,	,	PUNCT
ftr-299	824	3	the	the	DET
ftr-299	824	4	definition	definition	NOUN
ftr-299	824	5	of	of	ADP
ftr-299	824	6	disposition	disposition	NOUN
ftr-299	824	7	is	be	AUX
ftr-299	824	8	expanded	expand	VERB
ftr-299	824	9	in	in	ADP
ftr-299	824	10	the	the	DET
ftr-299	824	11	temporary	temporary	ADJ
ftr-299	824	12	regulation	regulation	NOUN
ftr-299	824	13	to	to	PART
ftr-299	824	14	include	include	VERB
ftr-299	824	15	the	the	DET
ftr-299	824	16	retirement	retirement	NOUN
ftr-299	824	17	of	of	ADP
ftr-299	824	18	a	a	DET
ftr-299	824	19	structural	structural	ADJ
ftr-299	824	20	component	component	NOUN
ftr-299	824	21	of	of	ADP
ftr-299	824	22	a	a	DET
ftr-299	824	23	building	building	NOUN
ftr-299	824	24	.	.	PUNCT
ftr-299	825	1			NOUN
ftr-299	825	2	gain	gain	NOUN
ftr-299	825	3	or	or	CCONJ
ftr-299	825	4	loss	loss	NOUN
ftr-299	825	5	.	.	PUNCT
ftr-299	826	1	gain	gain	NOUN
ftr-299	826	2	or	or	CCONJ
ftr-299	826	3	loss	loss	NOUN
ftr-299	826	4	on	on	ADP
ftr-299	826	5	the	the	DET
ftr-299	826	6	sale	sale	NOUN
ftr-299	826	7	,	,	PUNCT
ftr-299	826	8	exchange	exchange	NOUN
ftr-299	826	9	or	or	CCONJ
ftr-299	826	10	conversion	conversion	NOUN
ftr-299	826	11	of	of	ADP
ftr-299	826	12	an	an	DET
ftr-299	826	13	asset	asset	NOUN
ftr-299	826	14	is	be	AUX
ftr-299	826	15	determined	determine	VERB
ftr-299	826	16	under	under	ADP
ftr-299	826	17	applicable	applicable	ADJ
ftr-299	826	18	tax	tax	NOUN
ftr-299	826	19	principles	principle	NOUN
ftr-299	826	20	.	.	PUNCT
ftr-299	827	1	loss	loss	NOUN
ftr-299	827	2	on	on	ADP
ftr-299	827	3	abandonment	abandonment	NOUN
ftr-299	827	4	is	be	AUX
ftr-299	827	5	determined	determine	VERB
ftr-299	827	6	from	from	ADP
ftr-299	827	7	the	the	DET
ftr-299	827	8	“	"	PUNCT
ftr-299	827	9	adjusted	adjusted	ADJ
ftr-299	827	10	depreciable	depreciable	ADJ
ftr-299	827	11	basis	basis	NOUN
ftr-299	827	12	”	"	PUNCT
ftr-299	827	13	of	of	ADP
ftr-299	827	14	the	the	DET
ftr-299	827	15	asset	asset	NOUN
ftr-299	827	16	(	(	PUNCT
ftr-299	827	17	basis	basis	NOUN
ftr-299	827	18	adjusted	adjust	VERB
ftr-299	827	19	for	for	ADP
ftr-299	827	20	depreciation	depreciation	NOUN
ftr-299	827	21	)	)	PUNCT
ftr-299	827	22	.	.	PUNCT
ftr-299	828	1	temp	temp	NOUN
ftr-299	828	2	.	.	PUNCT
ftr-299	829	1	reg	reg	PROPN
ftr-299	829	2	.	.	PUNCT
ftr-299	830	1	§	§	PROPN
ftr-299	830	2	1.168(i)8t(d	1.168(i)8t(d	PROPN
ftr-299	830	3	)	)	PUNCT
ftr-299	830	4	.	.	PUNCT
ftr-299	831	1	recognized	recognize	VERB
ftr-299	831	2	loss	loss	NOUN
ftr-299	831	3	on	on	ADP
ftr-299	831	4	other	other	ADJ
ftr-299	831	5	dispositions	disposition	NOUN
ftr-299	831	6	is	be	AUX
ftr-299	831	7	the	the	DET
ftr-299	831	8	excess	excess	NOUN
ftr-299	831	9	of	of	ADP
ftr-299	831	10	the	the	DET
ftr-299	831	11	adjusted	adjust	VERB
ftr-299	831	12	270	270	NUM
ftr-299	831	13	florida	florida	PROPN
ftr-299	831	14	tax	tax	NOUN
ftr-299	831	15	review	review	NOUN
ftr-299	832	1	[	[	X
ftr-299	832	2	vol	vol	NOUN
ftr-299	832	3	.	.	PUNCT
ftr-299	833	1	15:5	15:5	NUM
ftr-299	833	2	depreciable	depreciable	ADJ
ftr-299	833	3	basis	basis	NOUN
ftr-299	833	4	of	of	ADP
ftr-299	833	5	the	the	DET
ftr-299	833	6	asset	asset	NOUN
ftr-299	833	7	over	over	ADP
ftr-299	833	8	fair	fair	ADJ
ftr-299	833	9	market	market	NOUN
ftr-299	833	10	value	value	NOUN
ftr-299	833	11	.	.	PUNCT
ftr-299	834	1	identification	identification	NOUN
ftr-299	834	2	of	of	ADP
ftr-299	834	3	the	the	DET
ftr-299	834	4	asset	asset	NOUN
ftr-299	834	5	disposed	dispose	VERB
ftr-299	834	6	of	of	ADP
ftr-299	834	7	from	from	ADP
ftr-299	834	8	a	a	DET
ftr-299	834	9	multiple	multiple	ADJ
ftr-299	834	10	asset	asset	NOUN
ftr-299	834	11	account	account	NOUN
ftr-299	834	12	,	,	PUNCT
ftr-299	834	13	and	and	CCONJ
ftr-299	834	14	its	its	PRON
ftr-299	834	15	basis	basis	NOUN
ftr-299	834	16	,	,	PUNCT
ftr-299	834	17	is	be	AUX
ftr-299	834	18	generally	generally	ADV
ftr-299	834	19	determined	determine	VERB
ftr-299	834	20	from	from	ADP
ftr-299	834	21	the	the	DET
ftr-299	834	22	taxpayer	taxpayer	NOUN
ftr-299	834	23	’s	’s	PART
ftr-299	834	24	records	record	NOUN
ftr-299	834	25	.	.	PUNCT
ftr-299	835	1	temp	temp	NOUN
ftr-299	835	2	.	.	PUNCT
ftr-299	836	1	reg	reg	PROPN
ftr-299	836	2	.	.	PUNCT
ftr-299	837	1	§	§	PROPN
ftr-299	837	2	1.168(i)-8t(e	1.168(i)-8t(e	NUM
ftr-299	837	3	)	)	PUNCT
ftr-299	837	4	and	and	CCONJ
ftr-299	837	5	(	(	PUNCT
ftr-299	837	6	f	f	X
ftr-299	837	7	)	)	PUNCT
ftr-299	837	8	.	.	PUNCT
ftr-299	838	1	the	the	DET
ftr-299	838	2	temporary	temporary	ADJ
ftr-299	838	3	regulations	regulation	NOUN
ftr-299	838	4	provide	provide	VERB
ftr-299	838	5	rules	rule	NOUN
ftr-299	838	6	for	for	ADP
ftr-299	838	7	identifying	identify	VERB
ftr-299	838	8	assets	asset	NOUN
ftr-299	838	9	if	if	SCONJ
ftr-299	838	10	the	the	DET
ftr-299	838	11	taxpayer	taxpayer	NOUN
ftr-299	838	12	’s	’s	PART
ftr-299	838	13	records	record	NOUN
ftr-299	838	14	do	do	AUX
ftr-299	838	15	not	not	PART
ftr-299	838	16	do	do	VERB
ftr-299	838	17	so	so	ADV
ftr-299	838	18	;	;	PUNCT
ftr-299	838	19	a	a	DET
ftr-299	838	20	first	first	ADJ
ftr-299	838	21	-	-	PUNCT
ftr-299	838	22	in	in	ADP
ftr-299	838	23	first	first	ADJ
ftr-299	838	24	-	-	PUNCT
ftr-299	838	25	out	out	ADP
ftr-299	838	26	method	method	NOUN
ftr-299	838	27	,	,	PUNCT
ftr-299	838	28	a	a	DET
ftr-299	838	29	modified	modify	VERB
ftr-299	838	30	fifo	fifo	ADJ
ftr-299	838	31	method	method	NOUN
ftr-299	838	32	,	,	PUNCT
ftr-299	838	33	a	a	DET
ftr-299	838	34	mortality	mortality	NOUN
ftr-299	838	35	dispersion	dispersion	NOUN
ftr-299	838	36	table	table	NOUN
ftr-299	838	37	method	method	NOUN
ftr-299	838	38	,	,	PUNCT
ftr-299	838	39	or	or	CCONJ
ftr-299	838	40	any	any	DET
ftr-299	838	41	other	other	ADJ
ftr-299	838	42	method	method	NOUN
ftr-299	838	43	designated	designate	VERB
ftr-299	838	44	by	by	ADP
ftr-299	838	45	the	the	DET
ftr-299	838	46	irs	irs	PROPN
ftr-299	838	47	.	.	PUNCT
ftr-299	839	1	the	the	DET
ftr-299	839	2	asset	asset	NOUN
ftr-299	839	3	can	can	AUX
ftr-299	839	4	not	not	PART
ftr-299	839	5	be	be	AUX
ftr-299	839	6	larger	large	ADJ
ftr-299	839	7	than	than	ADP
ftr-299	839	8	a	a	DET
ftr-299	839	9	unit	unit	NOUN
ftr-299	839	10	of	of	ADP
ftr-299	839	11	property	property	NOUN
ftr-299	839	12	.	.	PUNCT
ftr-299	840	1	in	in	ADP
ftr-299	840	2	case	case	NOUN
ftr-299	840	3	of	of	ADP
ftr-299	840	4	a	a	DET
ftr-299	840	5	disposition	disposition	NOUN
ftr-299	840	6	of	of	ADP
ftr-299	840	7	a	a	DET
ftr-299	840	8	structural	structural	ADJ
ftr-299	840	9	component	component	NOUN
ftr-299	840	10	of	of	ADP
ftr-299	840	11	a	a	DET
ftr-299	840	12	building	building	NOUN
ftr-299	840	13	,	,	PUNCT
ftr-299	840	14	the	the	DET
ftr-299	840	15	structural	structural	ADJ
ftr-299	840	16	component	component	NOUN
ftr-299	840	17	is	be	AUX
ftr-299	840	18	the	the	DET
ftr-299	840	19	asset	asset	NOUN
ftr-299	840	20	disposed	dispose	VERB
ftr-299	840	21	of	of	ADP
ftr-299	840	22	.	.	PUNCT
ftr-299	841	1	an	an	DET
ftr-299	841	2	improvement	improvement	NOUN
ftr-299	841	3	placed	place	VERB
ftr-299	841	4	in	in	ADP
ftr-299	841	5	service	service	NOUN
ftr-299	841	6	after	after	SCONJ
ftr-299	841	7	the	the	DET
ftr-299	841	8	asset	asset	NOUN
ftr-299	841	9	is	be	AUX
ftr-299	841	10	treated	treat	VERB
ftr-299	841	11	as	as	ADP
ftr-299	841	12	a	a	DET
ftr-299	841	13	separate	separate	ADJ
ftr-299	841	14	asset	asset	NOUN
ftr-299	841	15	provided	provide	VERB
ftr-299	841	16	that	that	SCONJ
ftr-299	841	17	it	it	PRON
ftr-299	841	18	is	be	AUX
ftr-299	841	19	not	not	PART
ftr-299	841	20	larger	large	ADJ
ftr-299	841	21	than	than	ADP
ftr-299	841	22	the	the	DET
ftr-299	841	23	unit	unit	NOUN
ftr-299	841	24	of	of	ADP
ftr-299	841	25	property	property	NOUN
ftr-299	841	26	.	.	PUNCT
ftr-299	842	1	temp	temp	NOUN
ftr-299	842	2	.	.	PUNCT
ftr-299	843	1	reg	reg	PROPN
ftr-299	843	2	.	.	PUNCT
ftr-299	844	1	§	§	PROPN
ftr-299	844	2	1.168(i)-8t(c)(4)(ii)(e	1.168(i)-8t(c)(4)(ii)(e	NUM
ftr-299	844	3	)	)	PUNCT
ftr-299	844	4	.	.	PUNCT
ftr-299	845	1	disposition	disposition	NOUN
ftr-299	845	2	of	of	ADP
ftr-299	845	3	an	an	DET
ftr-299	845	4	asset	asset	NOUN
ftr-299	845	5	in	in	ADP
ftr-299	845	6	a	a	DET
ftr-299	845	7	single	single	ADJ
ftr-299	845	8	asset	asset	NOUN
ftr-299	845	9	account	account	NOUN
ftr-299	845	10	terminates	terminate	VERB
ftr-299	845	11	depreciation	depreciation	NOUN
ftr-299	845	12	for	for	ADP
ftr-299	845	13	the	the	DET
ftr-299	845	14	asset	asset	NOUN
ftr-299	845	15	as	as	ADP
ftr-299	845	16	of	of	ADP
ftr-299	845	17	the	the	DET
ftr-299	845	18	time	time	NOUN
ftr-299	845	19	of	of	ADP
ftr-299	845	20	the	the	DET
ftr-299	845	21	disposition	disposition	NOUN
ftr-299	845	22	.	.	PUNCT
ftr-299	846	1	disposition	disposition	NOUN
ftr-299	846	2	of	of	ADP
ftr-299	846	3	an	an	DET
ftr-299	846	4	asset	asset	NOUN
ftr-299	846	5	in	in	ADP
ftr-299	846	6	a	a	DET
ftr-299	846	7	multiple	multiple	ADJ
ftr-299	846	8	asset	asset	NOUN
ftr-299	846	9	account	account	NOUN
ftr-299	846	10	removes	remove	VERB
ftr-299	846	11	the	the	DET
ftr-299	846	12	asset	asset	NOUN
ftr-299	846	13	from	from	ADP
ftr-299	846	14	the	the	DET
ftr-299	846	15	account	account	NOUN
ftr-299	846	16	as	as	ADP
ftr-299	846	17	of	of	ADP
ftr-299	846	18	the	the	DET
ftr-299	846	19	beginning	beginning	NOUN
ftr-299	846	20	of	of	ADP
ftr-299	846	21	the	the	DET
ftr-299	846	22	year	year	NOUN
ftr-299	846	23	of	of	ADP
ftr-299	846	24	disposition	disposition	NOUN
ftr-299	846	25	,	,	PUNCT
ftr-299	846	26	requires	require	VERB
ftr-299	846	27	separate	separate	ADJ
ftr-299	846	28	depreciation	depreciation	NOUN
ftr-299	846	29	for	for	ADP
ftr-299	846	30	the	the	DET
ftr-299	846	31	asset	asset	NOUN
ftr-299	846	32	in	in	ADP
ftr-299	846	33	the	the	DET
ftr-299	846	34	year	year	NOUN
ftr-299	846	35	of	of	ADP
ftr-299	846	36	disposition	disposition	NOUN
ftr-299	846	37	,	,	PUNCT
ftr-299	846	38	and	and	CCONJ
ftr-299	846	39	reduction	reduction	NOUN
ftr-299	846	40	of	of	ADP
ftr-299	846	41	the	the	DET
ftr-299	846	42	depreciation	depreciation	NOUN
ftr-299	846	43	reserve	reserve	NOUN
ftr-299	846	44	of	of	ADP
ftr-299	846	45	the	the	DET
ftr-299	846	46	multiple	multiple	ADJ
ftr-299	846	47	asset	asset	NOUN
ftr-299	846	48	account	account	NOUN
ftr-299	846	49	by	by	ADP
ftr-299	846	50	the	the	DET
ftr-299	846	51	unadjusted	unadjusted	ADJ
ftr-299	846	52	basis	basis	NOUN
ftr-299	846	53	of	of	ADP
ftr-299	846	54	the	the	DET
ftr-299	846	55	disposed	disposed	ADJ
ftr-299	846	56	asset	asset	NOUN
ftr-299	846	57	as	as	ADP
ftr-299	846	58	of	of	ADP
ftr-299	846	59	the	the	DET
ftr-299	846	60	first	first	ADJ
ftr-299	846	61	day	day	NOUN
ftr-299	846	62	of	of	ADP
ftr-299	846	63	the	the	DET
ftr-299	846	64	taxable	taxable	ADJ
ftr-299	846	65	year	year	NOUN
ftr-299	846	66	of	of	ADP
ftr-299	846	67	the	the	DET
ftr-299	846	68	disposition	disposition	NOUN
ftr-299	846	69	.	.	PUNCT
ftr-299	847	1	temp	temp	NOUN
ftr-299	847	2	.	.	PUNCT
ftr-299	848	1	reg	reg	PROPN
ftr-299	848	2	.	.	PUNCT
ftr-299	849	1	§	§	PROPN
ftr-299	849	2	1.168(i)-8t(g	1.168(i)-8t(g	PROPN
ftr-299	849	3	)	)	PUNCT
ftr-299	849	4	.	.	PUNCT
ftr-299	850	1			PROPN
ftr-299	850	2	general	general	ADJ
ftr-299	850	3	asset	asset	NOUN
ftr-299	850	4	accounts	account	NOUN
ftr-299	850	5	.	.	PUNCT
ftr-299	851	1	consistent	consistent	ADJ
ftr-299	851	2	with	with	ADP
ftr-299	851	3	prior	prior	ADJ
ftr-299	851	4	reg	reg	NOUN
ftr-299	851	5	.	.	PUNCT
ftr-299	852	1	§	§	PROPN
ftr-299	852	2	1.168(i)-1	1.168(i)-1	PROPN
ftr-299	852	3	,	,	PUNCT
ftr-299	852	4	the	the	DET
ftr-299	852	5	temporary	temporary	ADJ
ftr-299	852	6	regulations	regulation	NOUN
ftr-299	852	7	provide	provide	VERB
ftr-299	852	8	for	for	ADP
ftr-299	852	9	an	an	DET
ftr-299	852	10	election	election	NOUN
ftr-299	852	11	to	to	ADP
ftr-299	852	12	group	group	NOUN
ftr-299	852	13	assets	asset	NOUN
ftr-299	852	14	into	into	ADP
ftr-299	852	15	one	one	NUM
ftr-299	852	16	or	or	CCONJ
ftr-299	852	17	more	more	ADJ
ftr-299	852	18	general	general	ADJ
ftr-299	852	19	asset	asset	NOUN
ftr-299	852	20	accounts	account	NOUN
ftr-299	852	21	.	.	PUNCT
ftr-299	853	1	temp	temp	NOUN
ftr-299	853	2	.	.	PUNCT
ftr-299	854	1	reg	reg	PROPN
ftr-299	854	2	.	.	PUNCT
ftr-299	855	1	§	§	PROPN
ftr-299	855	2	1.168(i)1t(c)(2	1.168(i)1t(c)(2	NUM
ftr-299	855	3	)	)	PUNCT
ftr-299	855	4	provides	provide	VERB
ftr-299	855	5	for	for	ADP
ftr-299	855	6	grouping	group	VERB
ftr-299	855	7	assets	asset	NOUN
ftr-299	855	8	in	in	ADP
ftr-299	855	9	a	a	DET
ftr-299	855	10	general	general	ADJ
ftr-299	855	11	asset	asset	NOUN
ftr-299	855	12	account	account	NOUN
ftr-299	855	13	as	as	ADV
ftr-299	855	14	long	long	ADV
ftr-299	855	15	as	as	SCONJ
ftr-299	855	16	the	the	DET
ftr-299	855	17	assets	asset	NOUN
ftr-299	855	18	have	have	AUX
ftr-299	855	19	been	be	AUX
ftr-299	855	20	placed	place	VERB
ftr-299	855	21	in	in	ADP
ftr-299	855	22	service	service	NOUN
ftr-299	855	23	in	in	ADP
ftr-299	855	24	the	the	DET
ftr-299	855	25	same	same	ADJ
ftr-299	855	26	taxable	taxable	ADJ
ftr-299	855	27	year	year	NOUN
ftr-299	855	28	and	and	CCONJ
ftr-299	855	29	have	have	VERB
ftr-299	855	30	the	the	DET
ftr-299	855	31	same	same	ADJ
ftr-299	855	32	recovery	recovery	NOUN
ftr-299	855	33	period	period	NOUN
ftr-299	855	34	and	and	CCONJ
ftr-299	855	35	convention	convention	NOUN
ftr-299	855	36	.	.	PUNCT
ftr-299	856	1	assets	asset	NOUN
ftr-299	856	2	that	that	PRON
ftr-299	856	3	are	be	AUX
ftr-299	856	4	subject	subject	ADJ
ftr-299	856	5	to	to	ADP
ftr-299	856	6	different	different	ADJ
ftr-299	856	7	recovery	recovery	NOUN
ftr-299	856	8	rules	rule	NOUN
ftr-299	856	9	or	or	CCONJ
ftr-299	856	10	special	special	ADJ
ftr-299	856	11	limitations	limitation	NOUN
ftr-299	856	12	,	,	PUNCT
ftr-299	856	13	such	such	ADJ
ftr-299	856	14	as	as	ADP
ftr-299	856	15	automobiles	automobile	NOUN
ftr-299	856	16	,	,	PUNCT
ftr-299	856	17	assets	asset	NOUN
ftr-299	856	18	subject	subject	ADJ
ftr-299	856	19	to	to	ADP
ftr-299	856	20	first	first	ADJ
ftr-299	856	21	year	year	NOUN
ftr-299	856	22	recovery	recovery	NOUN
ftr-299	856	23	,	,	PUNCT
ftr-299	856	24	or	or	CCONJ
ftr-299	856	25	property	property	NOUN
ftr-299	856	26	used	use	VERB
ftr-299	856	27	partly	partly	ADV
ftr-299	856	28	for	for	ADP
ftr-299	856	29	personal	personal	ADJ
ftr-299	856	30	purposes	purpose	NOUN
ftr-299	856	31	,	,	PUNCT
ftr-299	856	32	may	may	AUX
ftr-299	856	33	not	not	PART
ftr-299	856	34	be	be	AUX
ftr-299	856	35	combined	combine	VERB
ftr-299	856	36	with	with	ADP
ftr-299	856	37	assets	asset	NOUN
ftr-299	856	38	subject	subject	ADJ
ftr-299	856	39	to	to	ADP
ftr-299	856	40	different	different	ADJ
ftr-299	856	41	recovery	recovery	NOUN
ftr-299	856	42	provisions	provision	NOUN
ftr-299	856	43	.	.	PUNCT
ftr-299	857	1	the	the	DET
ftr-299	857	2	temporary	temporary	ADJ
ftr-299	857	3	regulations	regulation	NOUN
ftr-299	857	4	do	do	AUX
ftr-299	857	5	not	not	PART
ftr-299	857	6	include	include	VERB
ftr-299	857	7	the	the	DET
ftr-299	857	8	requirement	requirement	NOUN
ftr-299	857	9	of	of	ADP
ftr-299	857	10	prior	prior	ADJ
ftr-299	857	11	regulations	regulation	NOUN
ftr-299	857	12	that	that	PRON
ftr-299	857	13	general	general	ADJ
ftr-299	857	14	asset	asset	NOUN
ftr-299	857	15	accounts	account	NOUN
ftr-299	857	16	include	include	VERB
ftr-299	857	17	only	only	ADV
ftr-299	857	18	assets	asset	NOUN
ftr-299	857	19	in	in	ADP
ftr-299	857	20	the	the	DET
ftr-299	857	21	same	same	ADJ
ftr-299	857	22	asset	asset	NOUN
ftr-299	857	23	class	class	NOUN
ftr-299	857	24	.	.	PUNCT
ftr-299	858	1	assets	asset	NOUN
ftr-299	858	2	eligible	eligible	ADJ
ftr-299	858	3	for	for	ADP
ftr-299	858	4	additional	additional	ADJ
ftr-299	858	5	first	first	ADJ
ftr-299	858	6	year	year	NOUN
ftr-299	858	7	depreciation	depreciation	NOUN
ftr-299	858	8	deductions	deduction	NOUN
ftr-299	858	9	must	must	AUX
ftr-299	858	10	be	be	AUX
ftr-299	858	11	grouped	group	VERB
ftr-299	858	12	with	with	ADP
ftr-299	858	13	assets	asset	NOUN
ftr-299	858	14	eligible	eligible	ADJ
ftr-299	858	15	for	for	ADP
ftr-299	858	16	the	the	DET
ftr-299	858	17	same	same	ADJ
ftr-299	858	18	first	first	ADJ
ftr-299	858	19	year	year	NOUN
ftr-299	858	20	depreciation	depreciation	NOUN
ftr-299	858	21	deductions	deduction	NOUN
ftr-299	858	22	and	and	CCONJ
ftr-299	858	23	may	may	AUX
ftr-299	858	24	not	not	PART
ftr-299	858	25	be	be	AUX
ftr-299	858	26	grouped	group	VERB
ftr-299	858	27	with	with	ADP
ftr-299	858	28	assets	asset	NOUN
ftr-299	858	29	not	not	PART
ftr-299	858	30	eligible	eligible	ADJ
ftr-299	858	31	for	for	ADP
ftr-299	858	32	additional	additional	ADJ
ftr-299	858	33	first	first	ADJ
ftr-299	858	34	year	year	NOUN
ftr-299	858	35	depreciation	depreciation	NOUN
ftr-299	858	36	.	.	PUNCT
ftr-299	859	1	temp	temp	NOUN
ftr-299	859	2	.	.	PUNCT
ftr-299	860	1	reg	reg	PROPN
ftr-299	860	2	.	.	PUNCT
ftr-299	861	1	§	§	PROPN
ftr-299	861	2	1.168(i)1t(c)(2)(ii)(d	1.168(i)1t(c)(2)(ii)(d	PROPN
ftr-299	861	3	)	)	PUNCT
ftr-299	861	4	and	and	CCONJ
ftr-299	861	5	(	(	PUNCT
ftr-299	861	6	e	e	NOUN
ftr-299	861	7	)	)	PUNCT
ftr-299	861	8	.	.	PUNCT
ftr-299	862	1	the	the	DET
ftr-299	862	2	temporary	temporary	ADJ
ftr-299	862	3	regulations	regulation	NOUN
ftr-299	862	4	expand	expand	VERB
ftr-299	862	5	existing	exist	VERB
ftr-299	862	6	rules	rule	NOUN
ftr-299	862	7	for	for	ADP
ftr-299	862	8	dispositions	disposition	NOUN
ftr-299	862	9	of	of	ADP
ftr-299	862	10	assets	asset	NOUN
ftr-299	862	11	from	from	ADP
ftr-299	862	12	a	a	DET
ftr-299	862	13	general	general	ADJ
ftr-299	862	14	asset	asset	NOUN
ftr-299	862	15	account	account	NOUN
ftr-299	862	16	to	to	PART
ftr-299	862	17	encompass	encompass	VERB
ftr-299	862	18	as	as	ADP
ftr-299	862	19	a	a	DET
ftr-299	862	20	disposition	disposition	NOUN
ftr-299	862	21	the	the	DET
ftr-299	862	22	retirement	retirement	NOUN
ftr-299	862	23	of	of	ADP
ftr-299	862	24	a	a	DET
ftr-299	862	25	structural	structural	ADJ
ftr-299	862	26	component	component	NOUN
ftr-299	862	27	of	of	ADP
ftr-299	862	28	a	a	DET
ftr-299	862	29	building	building	NOUN
ftr-299	862	30	.	.	PUNCT
ftr-299	863	1	as	as	ADP
ftr-299	863	2	under	under	ADP
ftr-299	863	3	existing	exist	VERB
ftr-299	863	4	rules	rule	NOUN
ftr-299	863	5	,	,	PUNCT
ftr-299	863	6	the	the	DET
ftr-299	863	7	temporary	temporary	ADJ
ftr-299	863	8	regulations	regulation	NOUN
ftr-299	863	9	treat	treat	VERB
ftr-299	863	10	the	the	DET
ftr-299	863	11	basis	basis	NOUN
ftr-299	863	12	of	of	ADP
ftr-299	863	13	any	any	DET
ftr-299	863	14	asset	asset	NOUN
ftr-299	863	15	disposed	dispose	VERB
ftr-299	863	16	of	of	ADP
ftr-299	863	17	from	from	ADP
ftr-299	863	18	a	a	DET
ftr-299	863	19	general	general	ADJ
ftr-299	863	20	asset	asset	NOUN
ftr-299	863	21	account	account	NOUN
ftr-299	863	22	as	as	ADP
ftr-299	863	23	zero	zero	NUM
ftr-299	863	24	,	,	PUNCT
ftr-299	863	25	and	and	CCONJ
ftr-299	863	26	any	any	DET
ftr-299	863	27	amount	amount	NOUN
ftr-299	863	28	realized	realize	VERB
ftr-299	863	29	results	result	NOUN
ftr-299	863	30	in	in	ADP
ftr-299	863	31	ordinary	ordinary	ADJ
ftr-299	863	32	gain	gain	NOUN
ftr-299	863	33	.	.	PUNCT
ftr-299	864	1	the	the	DET
ftr-299	864	2	taxpayer	taxpayer	NOUN
ftr-299	864	3	continues	continue	VERB
ftr-299	864	4	to	to	PART
ftr-299	864	5	deprecate	deprecate	VERB
ftr-299	864	6	assets	asset	NOUN
ftr-299	864	7	in	in	ADP
ftr-299	864	8	the	the	DET
ftr-299	864	9	general	general	ADJ
ftr-299	864	10	asset	asset	NOUN
ftr-299	864	11	account	account	NOUN
ftr-299	864	12	as	as	SCONJ
ftr-299	864	13	if	if	SCONJ
ftr-299	864	14	no	no	DET
ftr-299	864	15	disposition	disposition	NOUN
ftr-299	864	16	occurred	occur	VERB
ftr-299	864	17	.	.	PUNCT
ftr-299	865	1	temp	temp	NOUN
ftr-299	865	2	.	.	PUNCT
ftr-299	866	1	reg	reg	PROPN
ftr-299	866	2	.	.	PUNCT
ftr-299	867	1	§	§	PROPN
ftr-299	867	2	1.168(i)-1t(e)(2	1.168(i)-1t(e)(2	PROPN
ftr-299	867	3	)	)	PUNCT
ftr-299	867	4	.	.	PUNCT
ftr-299	868	1	however	however	ADV
ftr-299	868	2	,	,	PUNCT
ftr-299	868	3	consistent	consistent	ADJ
ftr-299	868	4	with	with	ADP
ftr-299	868	5	existing	exist	VERB
ftr-299	868	6	regulations	regulation	NOUN
ftr-299	868	7	,	,	PUNCT
ftr-299	868	8	the	the	DET
ftr-299	868	9	temporary	temporary	ADJ
ftr-299	868	10	regulations	regulation	NOUN
ftr-299	868	11	allow	allow	VERB
ftr-299	868	12	a	a	DET
ftr-299	868	13	taxpayer	taxpayer	NOUN
ftr-299	868	14	to	to	PART
ftr-299	868	15	elect	elect	VERB
ftr-299	868	16	to	to	PART
ftr-299	868	17	terminate	terminate	VERB
ftr-299	868	18	general	general	ADJ
ftr-299	868	19	asset	asset	NOUN
ftr-299	868	20	account	account	NOUN
ftr-299	868	21	treatment	treatment	NOUN
ftr-299	868	22	on	on	ADP
ftr-299	868	23	disposition	disposition	NOUN
ftr-299	868	24	of	of	ADP
ftr-299	868	25	an	an	DET
ftr-299	868	26	asset	asset	NOUN
ftr-299	868	27	in	in	ADP
ftr-299	868	28	a	a	DET
ftr-299	868	29	qualifying	qualify	VERB
ftr-299	868	30	disposition	disposition	NOUN
ftr-299	868	31	,	,	PUNCT
ftr-299	868	32	in	in	ADP
ftr-299	868	33	which	which	DET
ftr-299	868	34	case	case	NOUN
ftr-299	868	35	gain	gain	NOUN
ftr-299	868	36	or	or	CCONJ
ftr-299	868	37	loss	loss	NOUN
ftr-299	868	38	is	be	AUX
ftr-299	868	39	recognized	recognize	VERB
ftr-299	868	40	under	under	ADP
ftr-299	868	41	the	the	DET
ftr-299	868	42	rules	rule	NOUN
ftr-299	868	43	of	of	ADP
ftr-299	868	44	temp	temp	NOUN
ftr-299	868	45	.	.	PUNCT
ftr-299	869	1	reg	reg	NOUN
ftr-299	869	2	.	.	PUNCT
ftr-299	870	1	§	§	PROPN
ftr-299	870	2	1.168(i)-8	1.168(i)-8	NUM
ftr-299	870	3	t.	t.	NOUN
ftr-299	870	4	the	the	DET
ftr-299	870	5	list	list	NOUN
ftr-299	870	6	of	of	ADP
ftr-299	870	7	qualifying	qualify	VERB
ftr-299	870	8	dispositions	disposition	NOUN
ftr-299	870	9	2014	2014	NUM
ftr-299	870	10	]	]	PUNCT
ftr-299	870	11	recent	recent	ADJ
ftr-299	870	12	developments	development	NOUN
ftr-299	870	13	in	in	ADP
ftr-299	870	14	federal	federal	ADJ
ftr-299	870	15	income	income	NOUN
ftr-299	870	16	taxation	taxation	NOUN
ftr-299	870	17	271	271	NUM
ftr-299	870	18	is	be	AUX
ftr-299	870	19	expanded	expand	VERB
ftr-299	870	20	generally	generally	ADV
ftr-299	870	21	to	to	PART
ftr-299	870	22	include	include	VERB
ftr-299	870	23	any	any	DET
ftr-299	870	24	disposition	disposition	NOUN
ftr-299	870	25	.	.	PUNCT
ftr-299	871	1	temp	temp	NOUN
ftr-299	871	2	.	.	PUNCT
ftr-299	872	1	reg	reg	PROPN
ftr-299	872	2	.	.	PUNCT
ftr-299	873	1	§	§	PROPN
ftr-299	873	2	1.168(i)1t(e)(3	1.168(i)1t(e)(3	NUM
ftr-299	873	3	)	)	PUNCT
ftr-299	873	4	.	.	PUNCT
ftr-299	874	1	in	in	ADP
ftr-299	874	2	addition	addition	NOUN
ftr-299	874	3	,	,	PUNCT
ftr-299	874	4	general	general	ADJ
ftr-299	874	5	asset	asset	NOUN
ftr-299	874	6	accounts	account	NOUN
ftr-299	874	7	are	be	AUX
ftr-299	874	8	terminated	terminate	VERB
ftr-299	874	9	in	in	ADP
ftr-299	874	10	certain	certain	ADJ
ftr-299	874	11	nonrecognition	nonrecognition	NOUN
ftr-299	874	12	dispositions	disposition	NOUN
ftr-299	874	13	and	and	CCONJ
ftr-299	874	14	on	on	ADP
ftr-299	874	15	termination	termination	NOUN
ftr-299	874	16	of	of	ADP
ftr-299	874	17	a	a	DET
ftr-299	874	18	partnership	partnership	NOUN
ftr-299	874	19	under	under	ADP
ftr-299	874	20	§	§	PROPN
ftr-299	874	21	708(b)(1)(b	708(b)(1)(b	PROPN
ftr-299	874	22	)	)	PUNCT
ftr-299	874	23	.	.	PUNCT
ftr-299	875	1	gain	gain	NOUN
ftr-299	875	2	or	or	CCONJ
ftr-299	875	3	loss	loss	NOUN
ftr-299	875	4	may	may	AUX
ftr-299	875	5	also	also	ADV
ftr-299	875	6	be	be	AUX
ftr-299	875	7	recognized	recognize	VERB
ftr-299	875	8	on	on	ADP
ftr-299	875	9	disposition	disposition	NOUN
ftr-299	875	10	of	of	ADP
ftr-299	875	11	all	all	PRON
ftr-299	875	12	of	of	ADP
ftr-299	875	13	the	the	DET
ftr-299	875	14	assets	asset	NOUN
ftr-299	875	15	,	,	PUNCT
ftr-299	875	16	or	or	CCONJ
ftr-299	875	17	the	the	DET
ftr-299	875	18	last	last	ADJ
ftr-299	875	19	asset	asset	NOUN
ftr-299	875	20	,	,	PUNCT
ftr-299	875	21	in	in	ADP
ftr-299	875	22	a	a	DET
ftr-299	875	23	general	general	ADJ
ftr-299	875	24	asset	asset	NOUN
ftr-299	875	25	account	account	NOUN
ftr-299	875	26	.	.	PUNCT
ftr-299	876	1	temp	temp	NOUN
ftr-299	876	2	.	.	PUNCT
ftr-299	877	1	reg	reg	PROPN
ftr-299	877	2	.	.	PUNCT
ftr-299	878	1	§	§	PROPN
ftr-299	878	2	1.168(i)1t(e)(3)(ii	1.168(i)1t(e)(3)(ii	NUM
ftr-299	878	3	)	)	PUNCT
ftr-299	878	4	.	.	PUNCT
ftr-299	879	1	a.	a.	PROPN
ftr-299	879	2	irs	irs	PROPN
ftr-299	879	3	specifies	specify	VERB
ftr-299	879	4	the	the	DET
ftr-299	879	5	procedures	procedure	NOUN
ftr-299	879	6	for	for	ADP
ftr-299	879	7	adopting	adopt	VERB
ftr-299	879	8	new	new	ADJ
ftr-299	879	9	accounting	accounting	NOUN
ftr-299	879	10	methods	method	NOUN
ftr-299	879	11	under	under	ADP
ftr-299	879	12	the	the	DET
ftr-299	879	13	temporary	temporary	ADJ
ftr-299	879	14	regulations	regulation	NOUN
ftr-299	879	15	relating	relate	VERB
ftr-299	879	16	to	to	ADP
ftr-299	879	17	depreciation	depreciation	NOUN
ftr-299	879	18	of	of	ADP
ftr-299	879	19	tangible	tangible	ADJ
ftr-299	879	20	property	property	NOUN
ftr-299	879	21	.	.	PUNCT
ftr-299	880	1	rev	rev	PROPN
ftr-299	880	2	.	.	PROPN
ftr-299	880	3	proc	proc	PROPN
ftr-299	880	4	.	.	PUNCT
ftr-299	881	1	2012	2012	NUM
ftr-299	881	2	-	-	SYM
ftr-299	881	3	20	20	NUM
ftr-299	881	4	,	,	PUNCT
ftr-299	881	5	2012	2012	NUM
ftr-299	881	6	-	-	SYM
ftr-299	881	7	14	14	NUM
ftr-299	881	8	i.r.b	i.r.b	NOUN
ftr-299	881	9	.	.	PUNCT
ftr-299	882	1	700	700	NUM
ftr-299	882	2	(	(	PUNCT
ftr-299	882	3	3/7/12	3/7/12	NUM
ftr-299	882	4	)	)	PUNCT
ftr-299	882	5	,	,	PUNCT
ftr-299	882	6	modifying	modify	VERB
ftr-299	882	7	rev	rev	PROPN
ftr-299	882	8	.	.	PROPN
ftr-299	882	9	proc	proc	PROPN
ftr-299	882	10	.	.	PUNCT
ftr-299	883	1	2011	2011	NUM
ftr-299	883	2	-	-	SYM
ftr-299	883	3	14	14	NUM
ftr-299	883	4	,	,	PUNCT
ftr-299	883	5	2011	2011	NUM
ftr-299	883	6	-	-	SYM
ftr-299	883	7	1	1	NUM
ftr-299	883	8	c.b	c.b	PROPN
ftr-299	883	9	.	.	PROPN
ftr-299	883	10	330	330	NUM
ftr-299	883	11	.	.	PUNCT
ftr-299	884	1	the	the	DET
ftr-299	884	2	irs	irs	PROPN
ftr-299	884	3	has	have	AUX
ftr-299	884	4	provided	provide	VERB
ftr-299	884	5	lengthy	lengthy	ADJ
ftr-299	884	6	and	and	CCONJ
ftr-299	884	7	detailed	detailed	ADJ
ftr-299	884	8	rules	rule	NOUN
ftr-299	884	9	regarding	regard	VERB
ftr-299	884	10	automatic	automatic	ADJ
ftr-299	884	11	changes	change	NOUN
ftr-299	884	12	in	in	ADP
ftr-299	884	13	methods	method	NOUN
ftr-299	884	14	of	of	ADP
ftr-299	884	15	accounting	account	VERB
ftr-299	884	16	under	under	ADP
ftr-299	884	17	temp	temp	NOUN
ftr-299	884	18	.	.	PUNCT
ftr-299	885	1	reg	reg	NOUN
ftr-299	885	2	.	.	PUNCT
ftr-299	886	1	§	§	PROPN
ftr-299	886	2	§	§	PROPN
ftr-299	886	3	1.167(a)-4	1.167(a)-4	PROPN
ftr-299	886	4	t	t	PROPN
ftr-299	886	5	(	(	PUNCT
ftr-299	886	6	amortizing	amortize	VERB
ftr-299	886	7	or	or	CCONJ
ftr-299	886	8	depreciating	depreciate	VERB
ftr-299	886	9	leasehold	leasehold	NOUN
ftr-299	886	10	improvements	improvement	NOUN
ftr-299	886	11	)	)	PUNCT
ftr-299	886	12	,	,	PUNCT
ftr-299	886	13	1.168(i)-1	1.168(i)-1	PROPN
ftr-299	886	14	t	t	X
ftr-299	886	15	(	(	PUNCT
ftr-299	886	16	rules	rule	NOUN
ftr-299	886	17	for	for	ADP
ftr-299	886	18	general	general	ADJ
ftr-299	886	19	asset	asset	NOUN
ftr-299	886	20	accounts	account	NOUN
ftr-299	886	21	)	)	PUNCT
ftr-299	886	22	,	,	PUNCT
ftr-299	886	23	1.168(i)-7	1.168(i)-7	NUM
ftr-299	886	24	t	t	NOUN
ftr-299	886	25	(	(	PUNCT
ftr-299	886	26	accounting	account	VERB
ftr-299	886	27	for	for	ADP
ftr-299	886	28	macrs	macrs	NOUN
ftr-299	886	29	property	property	NOUN
ftr-299	886	30	)	)	PUNCT
ftr-299	886	31	,	,	PUNCT
ftr-299	886	32	and	and	CCONJ
ftr-299	886	33	1.168(i)-8	1.168(i)-8	NUM
ftr-299	886	34	t	t	NOUN
ftr-299	886	35	(	(	PUNCT
ftr-299	886	36	dispositions	disposition	NOUN
ftr-299	886	37	of	of	ADP
ftr-299	886	38	macrs	macrs	NOUN
ftr-299	886	39	property	property	NOUN
ftr-299	886	40	)	)	PUNCT
ftr-299	886	41	,	,	PUNCT
ftr-299	886	42	all	all	PRON
ftr-299	886	43	added	add	VERB
ftr-299	886	44	by	by	ADP
ftr-299	886	45	t.d	t.d	PROPN
ftr-299	886	46	.	.	PROPN
ftr-299	886	47	9564	9564	NUM
ftr-299	886	48	,	,	PUNCT
ftr-299	886	49	guidance	guidance	NOUN
ftr-299	886	50	regarding	regard	VERB
ftr-299	886	51	deduction	deduction	NOUN
ftr-299	886	52	and	and	CCONJ
ftr-299	886	53	capitalization	capitalization	NOUN
ftr-299	886	54	of	of	ADP
ftr-299	886	55	expenditures	expenditure	NOUN
ftr-299	886	56	related	relate	VERB
ftr-299	886	57	to	to	ADP
ftr-299	886	58	tangible	tangible	ADJ
ftr-299	886	59	property	property	NOUN
ftr-299	886	60	,	,	PUNCT
ftr-299	886	61	76	76	NUM
ftr-299	886	62	f.r	f.r	PROPN
ftr-299	886	63	.	.	NOUN
ftr-299	886	64	81060	81060	NUM
ftr-299	886	65	(	(	PUNCT
ftr-299	886	66	12/27/11	12/27/11	NUM
ftr-299	886	67	)	)	PUNCT
ftr-299	886	68	.	.	PUNCT
ftr-299	887	1	the	the	DET
ftr-299	887	2	automatic	automatic	ADJ
ftr-299	887	3	change	change	NOUN
ftr-299	887	4	of	of	ADP
ftr-299	887	5	accounting	accounting	NOUN
ftr-299	887	6	method	method	NOUN
ftr-299	887	7	of	of	ADP
ftr-299	887	8	rev	rev	PROPN
ftr-299	887	9	.	.	PROPN
ftr-299	887	10	proc	proc	PROPN
ftr-299	887	11	.	.	PUNCT
ftr-299	888	1	2011	2011	NUM
ftr-299	888	2	-	-	SYM
ftr-299	888	3	14	14	NUM
ftr-299	888	4	,	,	PUNCT
ftr-299	888	5	2011	2011	NUM
ftr-299	888	6	-	-	SYM
ftr-299	888	7	1	1	NUM
ftr-299	888	8	c.b	c.b	PROPN
ftr-299	888	9	.	.	PROPN
ftr-299	888	10	330	330	NUM
ftr-299	888	11	,	,	PUNCT
ftr-299	888	12	is	be	AUX
ftr-299	888	13	applicable	applicable	ADJ
ftr-299	888	14	to	to	ADP
ftr-299	888	15	property	property	NOUN
ftr-299	888	16	placed	place	VERB
ftr-299	888	17	in	in	ADP
ftr-299	888	18	service	service	NOUN
ftr-299	888	19	in	in	ADP
ftr-299	888	20	a	a	DET
ftr-299	888	21	taxable	taxable	ADJ
ftr-299	888	22	year	year	NOUN
ftr-299	888	23	ending	end	VERB
ftr-299	888	24	after	after	ADP
ftr-299	888	25	12/29/03	12/29/03	PROPN
ftr-299	888	26	.	.	PROPN
ftr-299	889	1	with	with	ADP
ftr-299	889	2	respect	respect	NOUN
ftr-299	889	3	to	to	ADP
ftr-299	889	4	assets	asset	NOUN
ftr-299	889	5	placed	place	VERB
ftr-299	889	6	in	in	ADP
ftr-299	889	7	service	service	NOUN
ftr-299	889	8	in	in	ADP
ftr-299	889	9	a	a	DET
ftr-299	889	10	taxable	taxable	ADJ
ftr-299	889	11	year	year	NOUN
ftr-299	889	12	ending	end	VERB
ftr-299	889	13	before	before	ADP
ftr-299	889	14	12/30/03	12/30/03	PROPN
ftr-299	889	15	,	,	PUNCT
ftr-299	889	16	adopting	adopt	VERB
ftr-299	889	17	the	the	DET
ftr-299	889	18	methods	method	NOUN
ftr-299	889	19	of	of	ADP
ftr-299	889	20	the	the	DET
ftr-299	889	21	temporary	temporary	ADJ
ftr-299	889	22	regulations	regulation	NOUN
ftr-299	889	23	requires	require	VERB
ftr-299	889	24	an	an	DET
ftr-299	889	25	amended	amend	VERB
ftr-299	889	26	return	return	NOUN
ftr-299	889	27	for	for	ADP
ftr-299	889	28	open	open	ADJ
ftr-299	889	29	years	year	NOUN
ftr-299	889	30	including	include	VERB
ftr-299	889	31	the	the	DET
ftr-299	889	32	placed	place	VERB
ftr-299	889	33	in	in	ADP
ftr-299	889	34	service	service	NOUN
ftr-299	889	35	years	year	NOUN
ftr-299	889	36	and	and	CCONJ
ftr-299	889	37	all	all	DET
ftr-299	889	38	subsequent	subsequent	ADJ
ftr-299	889	39	years	year	NOUN
ftr-299	889	40	.	.	PUNCT
ftr-299	890	1	no	no	DET
ftr-299	890	2	§	§	PROPN
ftr-299	890	3	481	481	NUM
ftr-299	890	4	adjustment	adjustment	NOUN
ftr-299	890	5	is	be	AUX
ftr-299	890	6	required	require	VERB
ftr-299	890	7	or	or	CCONJ
ftr-299	890	8	permitted	permit	VERB
ftr-299	890	9	with	with	ADP
ftr-299	890	10	respect	respect	NOUN
ftr-299	890	11	to	to	ADP
ftr-299	890	12	the	the	DET
ftr-299	890	13	amended	amend	VERB
ftr-299	890	14	returns	return	NOUN
ftr-299	890	15	.	.	PUNCT
ftr-299	891	1	b.	b.	PROPN
ftr-299	891	2	lb&i	lb&i	NOUN
ftr-299	891	3	provides	provide	VERB
ftr-299	891	4	guidance	guidance	NOUN
ftr-299	891	5	under	under	ADP
ftr-299	891	6	rev	rev	PROPN
ftr-299	891	7	.	.	PROPN
ftr-299	891	8	proc	proc	PROPN
ftr-299	891	9	.	.	PUNCT
ftr-299	892	1	2012	2012	NUM
ftr-299	892	2	-	-	SYM
ftr-299	892	3	20	20	NUM
ftr-299	892	4	.	.	PUNCT
ftr-299	893	1	lb&i-4	lb&i-4	NOUN
ftr-299	893	2	-	-	PUNCT
ftr-299	893	3	0312	0312	NUM
ftr-299	893	4	-	-	PUNCT
ftr-299	893	5	004	004	NUM
ftr-299	893	6	(	(	PUNCT
ftr-299	893	7	3/15/12	3/15/12	NUM
ftr-299	893	8	)	)	PUNCT
ftr-299	893	9	.	.	PUNCT
ftr-299	894	1	this	this	DET
ftr-299	894	2	directive	directive	NOUN
ftr-299	894	3	to	to	ADP
ftr-299	894	4	the	the	DET
ftr-299	894	5	field	field	NOUN
ftr-299	894	6	applies	apply	VERB
ftr-299	894	7	to	to	ADP
ftr-299	894	8	taxpayers	taxpayer	NOUN
ftr-299	894	9	who	who	PRON
ftr-299	894	10	adopted	adopt	VERB
ftr-299	894	11	a	a	DET
ftr-299	894	12	method	method	NOUN
ftr-299	894	13	of	of	ADP
ftr-299	894	14	accounting	accounting	NOUN
ftr-299	894	15	relating	relate	VERB
ftr-299	894	16	to	to	ADP
ftr-299	894	17	the	the	DET
ftr-299	894	18	conversion	conversion	NOUN
ftr-299	894	19	of	of	ADP
ftr-299	894	20	capitalized	capitalize	VERB
ftr-299	894	21	assets	asset	NOUN
ftr-299	894	22	to	to	PART
ftr-299	894	23	repair	repair	VERB
ftr-299	894	24	expense	expense	NOUN
ftr-299	894	25	under	under	ADP
ftr-299	894	26	§	§	PROPN
ftr-299	894	27	263(a	263(a	NUM
ftr-299	894	28	)	)	PUNCT
ftr-299	894	29	.	.	PUNCT
ftr-299	895	1	c.	c.	PROPN
ftr-299	895	2	have	have	VERB
ftr-299	895	3	your	your	PRON
ftr-299	895	4	clients	client	NOUN
ftr-299	895	5	been	be	AUX
ftr-299	895	6	wasting	waste	VERB
ftr-299	895	7	time	time	NOUN
ftr-299	895	8	trying	try	VERB
ftr-299	895	9	to	to	PART
ftr-299	895	10	comply	comply	VERB
ftr-299	895	11	with	with	ADP
ftr-299	895	12	the	the	DET
ftr-299	895	13	temporary	temporary	ADJ
ftr-299	895	14	regulations	regulation	NOUN
ftr-299	895	15	in	in	ADP
ftr-299	895	16	2012	2012	NUM
ftr-299	895	17	?	?	PUNCT
ftr-299	896	1	yes	yes	INTJ
ftr-299	896	2	,	,	PUNCT
ftr-299	896	3	they	they	PRON
ftr-299	896	4	have	have	VERB
ftr-299	896	5	.	.	PUNCT
ftr-299	897	1	further	further	ADJ
ftr-299	897	2	guidance	guidance	NOUN
ftr-299	897	3	announcing	announce	VERB
ftr-299	897	4	that	that	SCONJ
ftr-299	897	5	pending	pende	VERB
ftr-299	897	6	final	final	ADJ
ftr-299	897	7	regulations	regulation	NOUN
ftr-299	897	8	will	will	AUX
ftr-299	897	9	apply	apply	VERB
ftr-299	897	10	only	only	ADV
ftr-299	897	11	in	in	ADP
ftr-299	897	12	years	year	NOUN
ftr-299	897	13	beginning	begin	VERB
ftr-299	897	14	in	in	ADP
ftr-299	897	15	2014	2014	NUM
ftr-299	897	16	and	and	CCONJ
ftr-299	897	17	thereafter	thereafter	ADV
ftr-299	897	18	.	.	PUNCT
ftr-299	898	1	notice	notice	VERB
ftr-299	898	2	2012	2012	NUM
ftr-299	898	3	-	-	SYM
ftr-299	898	4	73	73	NUM
ftr-299	898	5	,	,	PUNCT
ftr-299	898	6	2012	2012	NUM
ftr-299	898	7	-	-	SYM
ftr-299	898	8	51	51	NUM
ftr-299	898	9	i.r.b	i.r.b	NOUN
ftr-299	898	10	.	.	PUNCT
ftr-299	899	1	713	713	NUM
ftr-299	899	2	(	(	PUNCT
ftr-299	899	3	11/20/12	11/20/12	NUM
ftr-299	899	4	)	)	PUNCT
ftr-299	899	5	.	.	PUNCT
ftr-299	900	1	the	the	DET
ftr-299	900	2	irs	irs	PROPN
ftr-299	900	3	announced	announce	VERB
ftr-299	900	4	that	that	SCONJ
ftr-299	900	5	pending	pende	VERB
ftr-299	900	6	final	final	ADJ
ftr-299	900	7	regulations	regulation	NOUN
ftr-299	900	8	will	will	AUX
ftr-299	900	9	apply	apply	VERB
ftr-299	900	10	to	to	ADP
ftr-299	900	11	taxable	taxable	ADJ
ftr-299	900	12	years	year	NOUN
ftr-299	900	13	beginning	begin	VERB
ftr-299	900	14	on	on	ADP
ftr-299	900	15	or	or	CCONJ
ftr-299	900	16	after	after	ADP
ftr-299	900	17	1/1/14	1/1/14	NUM
ftr-299	900	18	,	,	PUNCT
ftr-299	900	19	but	but	CCONJ
ftr-299	900	20	that	that	SCONJ
ftr-299	900	21	taxpayers	taxpayer	NOUN
ftr-299	900	22	will	will	AUX
ftr-299	900	23	be	be	AUX
ftr-299	900	24	permitted	permit	VERB
ftr-299	900	25	to	to	PART
ftr-299	900	26	apply	apply	VERB
ftr-299	900	27	the	the	DET
ftr-299	900	28	final	final	ADJ
ftr-299	900	29	regulations	regulation	NOUN
ftr-299	900	30	to	to	ADP
ftr-299	900	31	taxable	taxable	ADJ
ftr-299	900	32	years	year	NOUN
ftr-299	900	33	beginning	begin	VERB
ftr-299	900	34	on	on	ADP
ftr-299	900	35	or	or	CCONJ
ftr-299	900	36	after	after	ADP
ftr-299	900	37	1/1/12	1/1/12	NUM
ftr-299	900	38	.	.	PUNCT
ftr-299	901	1	the	the	DET
ftr-299	901	2	notice	notice	NOUN
ftr-299	901	3	also	also	ADV
ftr-299	901	4	indicates	indicate	VERB
ftr-299	901	5	that	that	SCONJ
ftr-299	901	6	the	the	DET
ftr-299	901	7	temporary	temporary	ADJ
ftr-299	901	8	regulations	regulation	NOUN
ftr-299	901	9	may	may	AUX
ftr-299	901	10	be	be	AUX
ftr-299	901	11	revised	revise	VERB
ftr-299	901	12	with	with	ADP
ftr-299	901	13	respect	respect	NOUN
ftr-299	901	14	to	to	ADP
ftr-299	901	15	the	the	DET
ftr-299	901	16	de	de	X
ftr-299	901	17	minimis	minimis	NOUN
ftr-299	901	18	rule	rule	NOUN
ftr-299	901	19	of	of	ADP
ftr-299	901	20	§	§	PROPN
ftr-299	901	21	1.263(a)2t(g	1.263(a)2t(g	NUM
ftr-299	901	22	)	)	PUNCT
ftr-299	901	23	;	;	PUNCT
ftr-299	901	24	dispositions	disposition	NOUN
ftr-299	901	25	under	under	ADP
ftr-299	901	26	§	§	PROPN
ftr-299	901	27	§	§	PROPN
ftr-299	901	28	1.168(i)-1	1.168(i)-1	PROPN
ftr-299	901	29	t	t	NOUN
ftr-299	901	30	and	and	CCONJ
ftr-299	901	31	1.168(i)-8	1.168(i)-8	NUM
ftr-299	901	32	t	t	NOUN
ftr-299	901	33	;	;	PUNCT
ftr-299	901	34	and	and	CCONJ
ftr-299	901	35	the	the	DET
ftr-299	901	36	safe	safe	ADJ
ftr-299	901	37	harbor	harbor	NOUN
ftr-299	901	38	for	for	ADP
ftr-299	901	39	routine	routine	ADJ
ftr-299	901	40	maintenance	maintenance	NOUN
ftr-299	901	41	under	under	ADP
ftr-299	901	42	§	§	PROPN
ftr-299	901	43	1.263(a)-3t(g	1.263(a)-3t(g	NUM
ftr-299	901	44	)	)	PUNCT
ftr-299	901	45	.	.	PUNCT
ftr-299	902	1	d.	d.	PROPN
ftr-299	902	2	technical	technical	PROPN
ftr-299	902	3	amendments	amendment	NOUN
ftr-299	902	4	so	so	ADV
ftr-299	902	5	revise	revise	VERB
ftr-299	902	6	the	the	DET
ftr-299	902	7	temporary	temporary	ADJ
ftr-299	902	8	regulations	regulation	NOUN
ftr-299	902	9	.	.	PUNCT
ftr-299	903	1	more	more	ADV
ftr-299	903	2	important	important	ADJ
ftr-299	903	3	,	,	PUNCT
ftr-299	903	4	the	the	DET
ftr-299	903	5	effective	effective	ADJ
ftr-299	903	6	date	date	NOUN
ftr-299	903	7	of	of	ADP
ftr-299	903	8	the	the	DET
ftr-299	903	9	272	272	NUM
ftr-299	903	10	florida	florida	PROPN
ftr-299	903	11	tax	tax	NOUN
ftr-299	903	12	review	review	NOUN
ftr-299	903	13	[	[	X
ftr-299	903	14	vol	vol	NOUN
ftr-299	903	15	.	.	PUNCT
ftr-299	904	1	15:5	15:5	NUM
ftr-299	904	2	12/27/11	12/27/11	PROPN
ftr-299	904	3	temporary	temporary	ADJ
ftr-299	904	4	regulations	regulation	NOUN
ftr-299	904	5	is	be	AUX
ftr-299	904	6	delayed	delay	VERB
ftr-299	904	7	to	to	ADP
ftr-299	904	8	years	year	NOUN
ftr-299	904	9	beginning	begin	VERB
ftr-299	904	10	on	on	ADP
ftr-299	904	11	or	or	CCONJ
ftr-299	904	12	after	after	ADP
ftr-299	904	13	1/1/14	1/1/14	NUM
ftr-299	904	14	,	,	PUNCT
ftr-299	904	15	with	with	ADP
ftr-299	904	16	optional	optional	ADJ
ftr-299	904	17	retroactive	retroactive	ADJ
ftr-299	904	18	applicability	applicability	NOUN
ftr-299	904	19	.	.	PUNCT
ftr-299	905	1	t.d	t.d	PROPN
ftr-299	905	2	.	.	PROPN
ftr-299	905	3	9564	9564	NUM
ftr-299	905	4	,	,	PUNCT
ftr-299	905	5	guidance	guidance	NOUN
ftr-299	905	6	regarding	regard	VERB
ftr-299	905	7	deduction	deduction	NOUN
ftr-299	905	8	and	and	CCONJ
ftr-299	905	9	capitalization	capitalization	NOUN
ftr-299	905	10	of	of	ADP
ftr-299	905	11	expenditures	expenditure	NOUN
ftr-299	905	12	related	relate	VERB
ftr-299	905	13	to	to	ADP
ftr-299	905	14	tangible	tangible	ADJ
ftr-299	905	15	property	property	NOUN
ftr-299	905	16	,	,	PUNCT
ftr-299	906	1	77	77	NUM
ftr-299	906	2	f.r	f.r	NOUN
ftr-299	906	3	.	.	PROPN
ftr-299	906	4	74583	74583	NUM
ftr-299	906	5	(	(	PUNCT
ftr-299	906	6	12/17/12	12/17/12	PROPN
ftr-299	906	7	)	)	PUNCT
ftr-299	906	8	.	.	PUNCT
ftr-299	907	1	e.	e.	PROPN
ftr-299	907	2	new	new	PROPN
ftr-299	907	3	,	,	PUNCT
ftr-299	907	4	new	new	ADJ
ftr-299	907	5	rules	rule	NOUN
ftr-299	907	6	relating	relate	VERB
ftr-299	907	7	to	to	ADP
ftr-299	907	8	accounting	account	VERB
ftr-299	907	9	for	for	ADP
ftr-299	907	10	macrs	macrs	NOUN
ftr-299	907	11	property	property	NOUN
ftr-299	907	12	.	.	PUNCT
ftr-299	908	1	t.d	t.d	PROPN
ftr-299	908	2	.	.	PROPN
ftr-299	908	3	9636	9636	NUM
ftr-299	908	4	,	,	PUNCT
ftr-299	909	1	guidance	guidance	NOUN
ftr-299	909	2	regarding	regard	VERB
ftr-299	909	3	deduction	deduction	NOUN
ftr-299	909	4	and	and	CCONJ
ftr-299	909	5	capitalization	capitalization	NOUN
ftr-299	909	6	of	of	ADP
ftr-299	909	7	expenditures	expenditure	NOUN
ftr-299	909	8	related	relate	VERB
ftr-299	909	9	to	to	ADP
ftr-299	909	10	tangible	tangible	ADJ
ftr-299	909	11	property	property	NOUN
ftr-299	909	12	,	,	PUNCT
ftr-299	909	13	78	78	NUM
ftr-299	909	14	f.r	f.r	NOUN
ftr-299	909	15	.	.	NOUN
ftr-299	909	16	57686	57686	NUM
ftr-299	909	17	(	(	PUNCT
ftr-299	909	18	9/19/13	9/19/13	NUM
ftr-299	909	19	)	)	PUNCT
ftr-299	909	20	.	.	PUNCT
ftr-299	910	1	the	the	DET
ftr-299	910	2	treasury	treasury	PROPN
ftr-299	910	3	department	department	PROPN
ftr-299	910	4	and	and	CCONJ
ftr-299	910	5	irs	irs	PROPN
ftr-299	910	6	have	have	AUX
ftr-299	910	7	promulgated	promulgate	VERB
ftr-299	910	8	final	final	ADJ
ftr-299	910	9	regulations	regulation	NOUN
ftr-299	910	10	under	under	ADP
ftr-299	910	11	§	§	PROPN
ftr-299	910	12	168	168	NUM
ftr-299	910	13	for	for	ADP
ftr-299	910	14	the	the	DET
ftr-299	910	15	maintenance	maintenance	NOUN
ftr-299	910	16	of	of	ADP
ftr-299	910	17	multiple	multiple	ADJ
ftr-299	910	18	asset	asset	NOUN
ftr-299	910	19	accounts	account	NOUN
ftr-299	910	20	that	that	PRON
ftr-299	910	21	were	be	AUX
ftr-299	910	22	proposed	propose	VERB
ftr-299	910	23	in	in	ADP
ftr-299	910	24	reg-168745	reg-168745	NOUN
ftr-299	910	25	-	-	PUNCT
ftr-299	910	26	03	03	NUM
ftr-299	910	27	,	,	PUNCT
ftr-299	910	28	guidance	guidance	NOUN
ftr-299	910	29	regarding	regard	VERB
ftr-299	910	30	deduction	deduction	NOUN
ftr-299	910	31	and	and	CCONJ
ftr-299	910	32	capitalization	capitalization	NOUN
ftr-299	910	33	of	of	ADP
ftr-299	910	34	expenditures	expenditure	NOUN
ftr-299	910	35	related	relate	VERB
ftr-299	910	36	to	to	ADP
ftr-299	910	37	tangible	tangible	ADJ
ftr-299	910	38	property	property	NOUN
ftr-299	910	39	,	,	PUNCT
ftr-299	910	40	76	76	NUM
ftr-299	910	41	f.r	f.r	NOUN
ftr-299	910	42	.	.	PROPN
ftr-299	910	43	81128	81128	NUM
ftr-299	910	44	(	(	PUNCT
ftr-299	910	45	12/27/11	12/27/11	NUM
ftr-299	910	46	)	)	PUNCT
ftr-299	910	47	,	,	PUNCT
ftr-299	910	48	and	and	CCONJ
ftr-299	910	49	replacing	replace	VERB
ftr-299	910	50	the	the	DET
ftr-299	910	51	temporary	temporary	ADJ
ftr-299	910	52	regulations	regulation	NOUN
ftr-299	910	53	promulgated	promulgate	VERB
ftr-299	910	54	in	in	ADP
ftr-299	910	55	t.d	t.d	PROPN
ftr-299	910	56	.	.	PROPN
ftr-299	910	57	9564	9564	NUM
ftr-299	910	58	,	,	PUNCT
ftr-299	910	59	guidance	guidance	NOUN
ftr-299	910	60	regarding	regard	VERB
ftr-299	910	61	deduction	deduction	NOUN
ftr-299	910	62	and	and	CCONJ
ftr-299	910	63	capitalization	capitalization	NOUN
ftr-299	910	64	of	of	ADP
ftr-299	910	65	expenditures	expenditure	NOUN
ftr-299	910	66	related	relate	VERB
ftr-299	910	67	to	to	ADP
ftr-299	910	68	tangible	tangible	ADJ
ftr-299	910	69	property	property	NOUN
ftr-299	910	70	,	,	PUNCT
ftr-299	910	71	76	76	NUM
ftr-299	910	72	f.r	f.r	PROPN
ftr-299	910	73	.	.	NOUN
ftr-299	910	74	81060	81060	NUM
ftr-299	910	75	(	(	PUNCT
ftr-299	910	76	12/27/11	12/27/11	NUM
ftr-299	910	77	)	)	PUNCT
ftr-299	910	78	.	.	PUNCT
ftr-299	911	1	consistent	consistent	ADJ
ftr-299	911	2	with	with	ADP
ftr-299	911	3	prior	prior	ADJ
ftr-299	911	4	rules	rule	NOUN
ftr-299	911	5	under	under	ADP
ftr-299	911	6	reg	reg	NOUN
ftr-299	911	7	.	.	PUNCT
ftr-299	912	1	§	§	PROPN
ftr-299	912	2	1.167	1.167	NUM
ftr-299	912	3	-	-	SYM
ftr-299	912	4	7	7	NUM
ftr-299	912	5	,	,	PUNCT
ftr-299	912	6	and	and	CCONJ
ftr-299	912	7	temp	temp	NOUN
ftr-299	912	8	.	.	PUNCT
ftr-299	913	1	reg	reg	NOUN
ftr-299	913	2	.	.	PUNCT
ftr-299	914	1	§	§	PROPN
ftr-299	914	2	1.168(i)-7	1.168(i)-7	NUM
ftr-299	914	3	t	t	PROPN
ftr-299	914	4	,	,	PUNCT
ftr-299	914	5	final	final	ADJ
ftr-299	914	6	reg	reg	NOUN
ftr-299	914	7	.	.	PUNCT
ftr-299	915	1	§	§	PROPN
ftr-299	915	2	1.168(i)-7	1.168(i)-7	NUM
ftr-299	915	3	allows	allow	VERB
ftr-299	915	4	taxpayers	taxpayer	NOUN
ftr-299	915	5	to	to	PART
ftr-299	915	6	account	account	VERB
ftr-299	915	7	for	for	ADP
ftr-299	915	8	macrs	macrs	NOUN
ftr-299	915	9	property	property	NOUN
ftr-299	915	10	in	in	ADP
ftr-299	915	11	a	a	DET
ftr-299	915	12	single	single	ADJ
ftr-299	915	13	asset	asset	NOUN
ftr-299	915	14	account	account	NOUN
ftr-299	915	15	or	or	CCONJ
ftr-299	915	16	by	by	ADP
ftr-299	915	17	combining	combine	VERB
ftr-299	915	18	multiple	multiple	ADJ
ftr-299	915	19	assets	asset	NOUN
ftr-299	915	20	in	in	ADP
ftr-299	915	21	a	a	DET
ftr-299	915	22	multiple	multiple	ADJ
ftr-299	915	23	asset	asset	NOUN
ftr-299	915	24	account	account	NOUN
ftr-299	915	25	.	.	PUNCT
ftr-299	916	1	assets	asset	NOUN
ftr-299	916	2	in	in	ADP
ftr-299	916	3	a	a	DET
ftr-299	916	4	multiple	multiple	ADJ
ftr-299	916	5	asset	asset	NOUN
ftr-299	916	6	account	account	NOUN
ftr-299	916	7	must	must	AUX
ftr-299	916	8	have	have	AUX
ftr-299	916	9	been	be	AUX
ftr-299	916	10	placed	place	VERB
ftr-299	916	11	in	in	ADP
ftr-299	916	12	service	service	NOUN
ftr-299	916	13	in	in	ADP
ftr-299	916	14	the	the	DET
ftr-299	916	15	same	same	ADJ
ftr-299	916	16	taxable	taxable	ADJ
ftr-299	916	17	year	year	NOUN
ftr-299	916	18	,	,	PUNCT
ftr-299	916	19	and	and	CCONJ
ftr-299	916	20	have	have	VERB
ftr-299	916	21	the	the	DET
ftr-299	916	22	same	same	ADJ
ftr-299	916	23	recovery	recovery	NOUN
ftr-299	916	24	period	period	NOUN
ftr-299	916	25	and	and	CCONJ
ftr-299	916	26	convention	convention	NOUN
ftr-299	916	27	.	.	PUNCT
ftr-299	917	1	assets	asset	NOUN
ftr-299	917	2	that	that	PRON
ftr-299	917	3	are	be	AUX
ftr-299	917	4	subject	subject	ADJ
ftr-299	917	5	to	to	ADP
ftr-299	917	6	different	different	ADJ
ftr-299	917	7	recovery	recovery	NOUN
ftr-299	917	8	rules	rule	NOUN
ftr-299	917	9	or	or	CCONJ
ftr-299	917	10	special	special	ADJ
ftr-299	917	11	limitations	limitation	NOUN
ftr-299	917	12	,	,	PUNCT
ftr-299	917	13	such	such	ADJ
ftr-299	917	14	as	as	ADP
ftr-299	917	15	automobiles	automobile	NOUN
ftr-299	917	16	,	,	PUNCT
ftr-299	917	17	assets	asset	NOUN
ftr-299	917	18	subject	subject	ADJ
ftr-299	917	19	to	to	ADP
ftr-299	917	20	additional	additional	ADJ
ftr-299	917	21	first	first	ADJ
ftr-299	917	22	year	year	NOUN
ftr-299	917	23	recovery	recovery	NOUN
ftr-299	917	24	,	,	PUNCT
ftr-299	917	25	or	or	CCONJ
ftr-299	917	26	property	property	NOUN
ftr-299	917	27	used	use	VERB
ftr-299	917	28	partly	partly	ADV
ftr-299	917	29	for	for	ADP
ftr-299	917	30	personal	personal	ADJ
ftr-299	917	31	purposes	purpose	NOUN
ftr-299	917	32	,	,	PUNCT
ftr-299	917	33	may	may	AUX
ftr-299	917	34	not	not	PART
ftr-299	917	35	be	be	AUX
ftr-299	917	36	combined	combine	VERB
ftr-299	917	37	with	with	ADP
ftr-299	917	38	assets	asset	NOUN
ftr-299	917	39	subject	subject	ADJ
ftr-299	917	40	to	to	ADP
ftr-299	917	41	different	different	ADJ
ftr-299	917	42	recovery	recovery	NOUN
ftr-299	917	43	provisions	provision	NOUN
ftr-299	917	44	.	.	PUNCT
ftr-299	918	1	assets	asset	NOUN
ftr-299	918	2	with	with	ADP
ftr-299	918	3	the	the	DET
ftr-299	918	4	same	same	ADJ
ftr-299	918	5	recovery	recovery	NOUN
ftr-299	918	6	periods	period	NOUN
ftr-299	918	7	and	and	CCONJ
ftr-299	918	8	conventions	convention	NOUN
ftr-299	918	9	may	may	AUX
ftr-299	918	10	be	be	AUX
ftr-299	918	11	combined	combine	VERB
ftr-299	918	12	in	in	ADP
ftr-299	918	13	a	a	DET
ftr-299	918	14	multiple	multiple	ADJ
ftr-299	918	15	asset	asset	NOUN
ftr-299	918	16	account	account	NOUN
ftr-299	918	17	even	even	ADV
ftr-299	918	18	if	if	SCONJ
ftr-299	918	19	the	the	DET
ftr-299	918	20	assets	asset	NOUN
ftr-299	918	21	have	have	VERB
ftr-299	918	22	different	different	ADJ
ftr-299	918	23	uses	use	NOUN
ftr-299	918	24	.	.	PUNCT
ftr-299	919	1	in	in	ADP
ftr-299	919	2	addition	addition	NOUN
ftr-299	919	3	,	,	PUNCT
ftr-299	919	4	the	the	DET
ftr-299	919	5	taxpayer	taxpayer	NOUN
ftr-299	919	6	is	be	AUX
ftr-299	919	7	permitted	permit	VERB
ftr-299	919	8	to	to	PART
ftr-299	919	9	use	use	VERB
ftr-299	919	10	as	as	ADV
ftr-299	919	11	many	many	ADJ
ftr-299	919	12	single	single	ADJ
ftr-299	919	13	and	and	CCONJ
ftr-299	919	14	multiple	multiple	ADJ
ftr-299	919	15	asset	asset	NOUN
ftr-299	919	16	accounts	account	NOUN
ftr-299	919	17	as	as	SCONJ
ftr-299	919	18	the	the	DET
ftr-299	919	19	taxpayer	taxpayer	NOUN
ftr-299	919	20	may	may	AUX
ftr-299	919	21	choose	choose	VERB
ftr-299	919	22	.	.	PUNCT
ftr-299	920	1	the	the	DET
ftr-299	920	2	new	new	ADJ
ftr-299	920	3	provisions	provision	NOUN
ftr-299	920	4	are	be	AUX
ftr-299	920	5	effective	effective	ADJ
ftr-299	920	6	for	for	ADP
ftr-299	920	7	years	year	NOUN
ftr-299	920	8	beginning	begin	VERB
ftr-299	920	9	after	after	ADP
ftr-299	920	10	1/1/14	1/1/14	NUM
ftr-299	920	11	with	with	ADP
ftr-299	920	12	an	an	DET
ftr-299	920	13	election	election	NOUN
ftr-299	920	14	to	to	PART
ftr-299	920	15	apply	apply	VERB
ftr-299	920	16	them	they	PRON
ftr-299	920	17	retroactively	retroactively	ADV
ftr-299	920	18	to	to	ADP
ftr-299	920	19	years	year	NOUN
ftr-299	920	20	beginning	begin	VERB
ftr-299	920	21	on	on	ADP
ftr-299	920	22	or	or	CCONJ
ftr-299	920	23	after	after	ADP
ftr-299	920	24	1//1/12	1//1/12	NUM
ftr-299	920	25	.	.	PUNCT
ftr-299	921	1	a	a	DET
ftr-299	921	2	taxpayer	taxpayer	NOUN
ftr-299	921	3	may	may	AUX
ftr-299	921	4	choose	choose	VERB
ftr-299	921	5	to	to	PART
ftr-299	921	6	apply	apply	VERB
ftr-299	921	7	temp	temp	NOUN
ftr-299	921	8	.	.	PUNCT
ftr-299	922	1	reg	reg	NOUN
ftr-299	922	2	.	.	PUNCT
ftr-299	923	1	§	§	PROPN
ftr-299	923	2	1.168(i)-7	1.168(i)-7	NUM
ftr-299	923	3	t	t	NOUN
ftr-299	923	4	to	to	ADP
ftr-299	923	5	taxable	taxable	ADJ
ftr-299	923	6	years	year	NOUN
ftr-299	923	7	beginning	begin	VERB
ftr-299	923	8	on	on	ADP
ftr-299	923	9	or	or	CCONJ
ftr-299	923	10	after	after	ADP
ftr-299	923	11	1/1/12	1/1/12	NUM
ftr-299	923	12	,	,	PUNCT
ftr-299	923	13	and	and	CCONJ
ftr-299	923	14	before	before	ADP
ftr-299	923	15	1/1/14	1/1/14	NUM
ftr-299	923	16	.	.	PUNCT
ftr-299	924	1			PROPN
ftr-299	924	2	temp	temp	NOUN
ftr-299	924	3	.	.	PUNCT
ftr-299	925	1	reg	reg	NOUN
ftr-299	925	2	.	.	PUNCT
ftr-299	926	1	§	§	PROPN
ftr-299	926	2	1.168(i)-1t(c	1.168(i)-1t(c	NUM
ftr-299	926	3	)	)	PUNCT
ftr-299	926	4	,	,	PUNCT
ftr-299	926	5	dealing	deal	VERB
ftr-299	926	6	with	with	ADP
ftr-299	926	7	general	general	ADJ
ftr-299	926	8	asset	asset	NOUN
ftr-299	926	9	accounts	account	NOUN
ftr-299	926	10	and	and	CCONJ
ftr-299	926	11	temp	temp	NOUN
ftr-299	926	12	.	.	PUNCT
ftr-299	927	1	reg	reg	NOUN
ftr-299	927	2	.	.	PUNCT
ftr-299	928	1	§	§	PROPN
ftr-299	928	2	1.168(i)-8t(d	1.168(i)-8t(d	NUM
ftr-299	928	3	)	)	PUNCT
ftr-299	928	4	,	,	PUNCT
ftr-299	928	5	dealing	deal	VERB
ftr-299	928	6	with	with	ADP
ftr-299	928	7	dispositions	disposition	NOUN
ftr-299	928	8	,	,	PUNCT
ftr-299	928	9	both	both	PRON
ftr-299	928	10	of	of	ADP
ftr-299	928	11	which	which	PRON
ftr-299	928	12	were	be	AUX
ftr-299	928	13	promulgated	promulgate	VERB
ftr-299	928	14	in	in	ADP
ftr-299	928	15	t.d	t.d	PROPN
ftr-299	928	16	.	.	PROPN
ftr-299	928	17	9564	9564	NUM
ftr-299	928	18	(	(	PUNCT
ftr-299	928	19	12/27/11	12/27/11	NUM
ftr-299	928	20	)	)	PUNCT
ftr-299	928	21	,	,	PUNCT
ftr-299	928	22	and	and	CCONJ
ftr-299	928	23	proposed	propose	VERB
ftr-299	928	24	in	in	ADP
ftr-299	928	25	reg-168745	reg-168745	NOUN
ftr-299	928	26	-	-	SYM
ftr-299	928	27	03	03	NUM
ftr-299	928	28	(	(	PUNCT
ftr-299	928	29	12/27/11	12/27/11	NUM
ftr-299	928	30	)	)	PUNCT
ftr-299	928	31	have	have	AUX
ftr-299	928	32	not	not	PART
ftr-299	928	33	been	be	AUX
ftr-299	928	34	replaced	replace	VERB
ftr-299	928	35	by	by	ADP
ftr-299	928	36	final	final	ADJ
ftr-299	928	37	regulations	regulation	NOUN
ftr-299	928	38	.	.	PUNCT
ftr-299	929	1	3	3	X
ftr-299	929	2	.	.	X
ftr-299	930	1	no	no	DET
ftr-299	930	2	chickening	chickene	VERB
ftr-299	930	3	out	out	ADP
ftr-299	930	4	of	of	ADP
ftr-299	930	5	the	the	DET
ftr-299	930	6	allocation	allocation	NOUN
ftr-299	930	7	agreement	agreement	NOUN
ftr-299	930	8	in	in	ADP
ftr-299	930	9	an	an	DET
ftr-299	930	10	applicable	applicable	ADJ
ftr-299	930	11	asset	asset	NOUN
ftr-299	930	12	acquisition	acquisition	NOUN
ftr-299	930	13	—	—	PUNCT
ftr-299	930	14	even	even	ADV
ftr-299	930	15	after	after	ADP
ftr-299	930	16	a	a	DET
ftr-299	930	17	cost	cost	NOUN
ftr-299	930	18	segregation	segregation	NOUN
ftr-299	930	19	study	study	NOUN
ftr-299	930	20	.	.	PUNCT
ftr-299	931	1	peco	peco	PROPN
ftr-299	931	2	foods	foods	PROPN
ftr-299	931	3	,	,	PUNCT
ftr-299	931	4	inc	inc	PROPN
ftr-299	931	5	.	.	PROPN
ftr-299	932	1	v.	v.	PROPN
ftr-299	932	2	commissioner	commissioner	PROPN
ftr-299	932	3	,	,	PUNCT
ftr-299	932	4	t.c	t.c	PROPN
ftr-299	932	5	.	.	PROPN
ftr-299	932	6	memo	memo	NOUN
ftr-299	932	7	.	.	PUNCT
ftr-299	933	1	2012	2012	NUM
ftr-299	933	2	-	-	SYM
ftr-299	933	3	18	18	NUM
ftr-299	933	4	(	(	PUNCT
ftr-299	933	5	1/17/12	1/17/12	NUM
ftr-299	933	6	)	)	PUNCT
ftr-299	933	7	.	.	PUNCT
ftr-299	934	1	the	the	DET
ftr-299	934	2	taxpayer	taxpayer	NOUN
ftr-299	934	3	entered	enter	VERB
ftr-299	934	4	into	into	ADP
ftr-299	934	5	an	an	DET
ftr-299	934	6	agreement	agreement	NOUN
ftr-299	934	7	with	with	ADP
ftr-299	934	8	the	the	DET
ftr-299	934	9	sellers	seller	NOUN
ftr-299	934	10	of	of	ADP
ftr-299	934	11	two	two	NUM
ftr-299	934	12	poultry	poultry	NOUN
ftr-299	934	13	processing	processing	NOUN
ftr-299	934	14	plants	plant	NOUN
ftr-299	934	15	that	that	PRON
ftr-299	934	16	allocated	allocate	VERB
ftr-299	934	17	a	a	DET
ftr-299	934	18	large	large	ADJ
ftr-299	934	19	portion	portion	NOUN
ftr-299	934	20	of	of	ADP
ftr-299	934	21	the	the	DET
ftr-299	934	22	purchase	purchase	NOUN
ftr-299	934	23	price	price	NOUN
ftr-299	934	24	to	to	ADP
ftr-299	934	25	processing	processing	NOUN
ftr-299	934	26	plants	plant	NOUN
ftr-299	934	27	on	on	ADP
ftr-299	934	28	which	which	PRON
ftr-299	934	29	the	the	DET
ftr-299	934	30	taxpayer	taxpayer	NOUN
ftr-299	934	31	claimed	claim	VERB
ftr-299	934	32	depreciation	depreciation	NOUN
ftr-299	934	33	deductions	deduction	NOUN
ftr-299	934	34	as	as	ADP
ftr-299	934	35	nonresidential	nonresidential	ADJ
ftr-299	934	36	real	real	ADJ
ftr-299	934	37	2014	2014	NUM
ftr-299	934	38	]	]	PUNCT
ftr-299	934	39	recent	recent	ADJ
ftr-299	934	40	developments	development	NOUN
ftr-299	934	41	in	in	ADP
ftr-299	934	42	federal	federal	ADJ
ftr-299	934	43	income	income	NOUN
ftr-299	934	44	taxation	taxation	NOUN
ftr-299	934	45	273	273	NUM
ftr-299	934	46	property	property	NOUN
ftr-299	934	47	with	with	ADP
ftr-299	934	48	a	a	DET
ftr-299	934	49	macrs	macrs	NOUN
ftr-299	934	50	life	life	NOUN
ftr-299	934	51	of	of	ADP
ftr-299	934	52	39	39	NUM
ftr-299	934	53	years	year	NOUN
ftr-299	934	54	.	.	PUNCT
ftr-299	935	1	the	the	DET
ftr-299	935	2	agreements	agreement	NOUN
ftr-299	935	3	separately	separately	ADV
ftr-299	935	4	listed	list	VERB
ftr-299	935	5	agreed	agree	VERB
ftr-299	935	6	-	-	PUNCT
ftr-299	935	7	upon	upon	ADP
ftr-299	935	8	prices	price	NOUN
ftr-299	935	9	for	for	ADP
ftr-299	935	10	land	land	NOUN
ftr-299	935	11	,	,	PUNCT
ftr-299	935	12	buildings	building	NOUN
ftr-299	935	13	,	,	PUNCT
ftr-299	935	14	and	and	CCONJ
ftr-299	935	15	machinery	machinery	NOUN
ftr-299	935	16	and	and	CCONJ
ftr-299	935	17	equipment	equipment	NOUN
ftr-299	935	18	.	.	PUNCT
ftr-299	936	1	subsequently	subsequently	ADV
ftr-299	936	2	,	,	PUNCT
ftr-299	936	3	after	after	ADP
ftr-299	936	4	a	a	DET
ftr-299	936	5	cost	cost	NOUN
ftr-299	936	6	segregation	segregation	NOUN
ftr-299	936	7	study	study	NOUN
ftr-299	936	8	,	,	PUNCT
ftr-299	936	9	the	the	DET
ftr-299	936	10	taxpayer	taxpayer	NOUN
ftr-299	936	11	attempted	attempt	VERB
ftr-299	936	12	to	to	PART
ftr-299	936	13	change	change	VERB
ftr-299	936	14	its	its	PRON
ftr-299	936	15	method	method	NOUN
ftr-299	936	16	of	of	ADP
ftr-299	936	17	accounting	account	VERB
ftr-299	936	18	to	to	PART
ftr-299	936	19	separate	separate	VERB
ftr-299	936	20	out	out	ADP
ftr-299	936	21	components	component	NOUN
ftr-299	936	22	of	of	ADP
ftr-299	936	23	the	the	DET
ftr-299	936	24	buildings	building	NOUN
ftr-299	936	25	as	as	ADP
ftr-299	936	26	equipment	equipment	NOUN
ftr-299	936	27	and	and	CCONJ
ftr-299	936	28	machinery	machinery	NOUN
ftr-299	936	29	and	and	CCONJ
ftr-299	936	30	claim	claim	NOUN
ftr-299	936	31	accelerated	accelerate	VERB
ftr-299	936	32	depreciation	depreciation	NOUN
ftr-299	936	33	on	on	ADP
ftr-299	936	34	the	the	DET
ftr-299	936	35	basis	basis	NOUN
ftr-299	936	36	of	of	ADP
ftr-299	936	37	shorter	short	ADJ
ftr-299	936	38	macrs	macrs	PROPN
ftr-299	936	39	recovery	recovery	NOUN
ftr-299	936	40	periods	period	NOUN
ftr-299	936	41	.	.	PUNCT
ftr-299	937	1	the	the	DET
ftr-299	937	2	tax	tax	NOUN
ftr-299	937	3	court	court	NOUN
ftr-299	937	4	(	(	PUNCT
ftr-299	937	5	judge	judge	PROPN
ftr-299	937	6	laro	laro	PROPN
ftr-299	937	7	)	)	PUNCT
ftr-299	937	8	held	hold	VERB
ftr-299	937	9	that	that	SCONJ
ftr-299	937	10	under	under	ADP
ftr-299	937	11	commissioner	commissioner	PROPN
ftr-299	937	12	v.	v.	ADP
ftr-299	937	13	danielson	danielson	PROPN
ftr-299	937	14	,	,	PUNCT
ftr-299	937	15	378	378	NUM
ftr-299	937	16	f.2d	f.2d	ADP
ftr-299	937	17	771	771	NUM
ftr-299	937	18	,	,	PUNCT
ftr-299	937	19	775	775	NUM
ftr-299	937	20	(	(	PUNCT
ftr-299	937	21	3d	3d	PROPN
ftr-299	937	22	cir	cir	NOUN
ftr-299	937	23	.	.	PROPN
ftr-299	937	24	1967	1967	NUM
ftr-299	937	25	)	)	PUNCT
ftr-299	937	26	,	,	PUNCT
ftr-299	937	27	and	and	CCONJ
ftr-299	937	28	§	§	PROPN
ftr-299	937	29	1060	1060	NUM
ftr-299	937	30	,	,	PUNCT
ftr-299	937	31	unless	unless	SCONJ
ftr-299	937	32	the	the	DET
ftr-299	937	33	taxpayer	taxpayer	NOUN
ftr-299	937	34	could	could	AUX
ftr-299	937	35	show	show	VERB
ftr-299	937	36	fraud	fraud	NOUN
ftr-299	937	37	,	,	PUNCT
ftr-299	937	38	undue	undue	ADJ
ftr-299	937	39	influence	influence	NOUN
ftr-299	937	40	,	,	PUNCT
ftr-299	937	41	duress	duress	NOUN
ftr-299	937	42	,	,	PUNCT
ftr-299	937	43	etc	etc	X
ftr-299	937	44	.	.	X
ftr-299	937	45	,	,	PUNCT
ftr-299	937	46	the	the	DET
ftr-299	937	47	taxpayer	taxpayer	NOUN
ftr-299	937	48	was	be	AUX
ftr-299	937	49	bound	bind	VERB
ftr-299	937	50	by	by	ADP
ftr-299	937	51	the	the	DET
ftr-299	937	52	purchase	purchase	NOUN
ftr-299	937	53	price	price	NOUN
ftr-299	937	54	allocation	allocation	NOUN
ftr-299	937	55	agreement	agreement	NOUN
ftr-299	937	56	.	.	PUNCT
ftr-299	938	1	the	the	DET
ftr-299	938	2	court	court	NOUN
ftr-299	938	3	rejected	reject	VERB
ftr-299	938	4	the	the	DET
ftr-299	938	5	taxpayer	taxpayer	NOUN
ftr-299	938	6	’s	’s	PART
ftr-299	938	7	argument	argument	NOUN
ftr-299	938	8	that	that	SCONJ
ftr-299	938	9	nothing	nothing	PRON
ftr-299	938	10	in	in	ADP
ftr-299	938	11	§	§	PROPN
ftr-299	938	12	1060	1060	NUM
ftr-299	938	13	precluded	preclude	VERB
ftr-299	938	14	the	the	DET
ftr-299	938	15	taxpayer	taxpayer	NOUN
ftr-299	938	16	from	from	ADP
ftr-299	938	17	segregating	segregating	ADJ
ftr-299	938	18	components	component	NOUN
ftr-299	938	19	of	of	ADP
ftr-299	938	20	assets	asset	NOUN
ftr-299	938	21	broadly	broadly	ADV
ftr-299	938	22	described	describe	VERB
ftr-299	938	23	as	as	ADP
ftr-299	938	24	a	a	DET
ftr-299	938	25	production	production	NOUN
ftr-299	938	26	plant	plant	NOUN
ftr-299	938	27	into	into	ADP
ftr-299	938	28	components	component	NOUN
ftr-299	938	29	consisting	consist	VERB
ftr-299	938	30	of	of	ADP
ftr-299	938	31	the	the	DET
ftr-299	938	32	real	real	ADJ
ftr-299	938	33	property	property	NOUN
ftr-299	938	34	and	and	CCONJ
ftr-299	938	35	related	relate	VERB
ftr-299	938	36	equipment	equipment	NOUN
ftr-299	938	37	and	and	CCONJ
ftr-299	938	38	machinery	machinery	NOUN
ftr-299	938	39	.	.	PUNCT
ftr-299	939	1	the	the	DET
ftr-299	939	2	court	court	NOUN
ftr-299	939	3	also	also	ADV
ftr-299	939	4	refused	refuse	VERB
ftr-299	939	5	to	to	PART
ftr-299	939	6	accept	accept	VERB
ftr-299	939	7	the	the	DET
ftr-299	939	8	taxpayer	taxpayer	NOUN
ftr-299	939	9	’s	’s	PART
ftr-299	939	10	assertion	assertion	NOUN
ftr-299	939	11	that	that	SCONJ
ftr-299	939	12	the	the	DET
ftr-299	939	13	agreements	agreement	NOUN
ftr-299	939	14	with	with	ADP
ftr-299	939	15	the	the	DET
ftr-299	939	16	sellers	seller	NOUN
ftr-299	939	17	should	should	AUX
ftr-299	939	18	be	be	AUX
ftr-299	939	19	disregarded	disregard	VERB
ftr-299	939	20	because	because	SCONJ
ftr-299	939	21	the	the	DET
ftr-299	939	22	use	use	NOUN
ftr-299	939	23	of	of	ADP
ftr-299	939	24	the	the	DET
ftr-299	939	25	terms	term	NOUN
ftr-299	939	26	“	"	PUNCT
ftr-299	939	27	processing	processing	NOUN
ftr-299	939	28	plant	plant	NOUN
ftr-299	939	29	building	building	NOUN
ftr-299	939	30	”	"	PUNCT
ftr-299	939	31	and	and	CCONJ
ftr-299	939	32	“	"	PUNCT
ftr-299	939	33	real	real	ADJ
ftr-299	939	34	property	property	NOUN
ftr-299	939	35	improvements	improvement	NOUN
ftr-299	939	36	”	"	PUNCT
ftr-299	939	37	were	be	AUX
ftr-299	939	38	ambiguous	ambiguous	ADJ
ftr-299	939	39	.	.	PUNCT
ftr-299	940	1	finally	finally	ADV
ftr-299	940	2	the	the	DET
ftr-299	940	3	court	court	NOUN
ftr-299	940	4	agreed	agree	VERB
ftr-299	940	5	with	with	ADP
ftr-299	940	6	the	the	DET
ftr-299	940	7	irs	irs	PROPN
ftr-299	940	8	that	that	SCONJ
ftr-299	940	9	the	the	DET
ftr-299	940	10	irs	irs	PROPN
ftr-299	940	11	did	do	AUX
ftr-299	940	12	not	not	PART
ftr-299	940	13	abuse	abuse	VERB
ftr-299	940	14	its	its	PRON
ftr-299	940	15	discretion	discretion	NOUN
ftr-299	940	16	in	in	ADP
ftr-299	940	17	prohibiting	prohibit	VERB
ftr-299	940	18	the	the	DET
ftr-299	940	19	taxpayer	taxpayer	NOUN
ftr-299	940	20	from	from	ADP
ftr-299	940	21	adopting	adopt	VERB
ftr-299	940	22	depreciation	depreciation	NOUN
ftr-299	940	23	schedules	schedule	NOUN
ftr-299	940	24	that	that	PRON
ftr-299	940	25	were	be	AUX
ftr-299	940	26	inconsistent	inconsistent	ADJ
ftr-299	940	27	with	with	ADP
ftr-299	940	28	the	the	DET
ftr-299	940	29	terms	term	NOUN
ftr-299	940	30	of	of	ADP
ftr-299	940	31	the	the	DET
ftr-299	940	32	purchase	purchase	NOUN
ftr-299	940	33	agreements	agreement	NOUN
ftr-299	940	34	.	.	PUNCT
ftr-299	941	1	a.	a.	NOUN
ftr-299	941	2	and	and	CCONJ
ftr-299	941	3	the	the	DET
ftr-299	941	4	court	court	NOUN
ftr-299	941	5	of	of	ADP
ftr-299	941	6	appeals	appeals	PROPN
ftr-299	941	7	plucks	pluck	VERB
ftr-299	941	8	the	the	DET
ftr-299	941	9	taxpayer	taxpayer	NOUN
ftr-299	941	10	too	too	ADV
ftr-299	941	11	.	.	PUNCT
ftr-299	942	1	peco	peco	PROPN
ftr-299	942	2	foods	foods	PROPN
ftr-299	942	3	,	,	PUNCT
ftr-299	942	4	inc	inc	PROPN
ftr-299	942	5	.	.	PROPN
ftr-299	943	1	v.	v.	PROPN
ftr-299	943	2	commissioner	commissioner	PROPN
ftr-299	943	3	,	,	PUNCT
ftr-299	943	4	522	522	NUM
ftr-299	943	5	fed	feed	VERB
ftr-299	943	6	.	.	PUNCT
ftr-299	944	1	appx	appx	PROPN
ftr-299	944	2	.	.	PROPN
ftr-299	945	1	840	840	NUM
ftr-299	945	2	(	(	PUNCT
ftr-299	945	3	11th	11th	ADJ
ftr-299	945	4	cir	cir	NOUN
ftr-299	945	5	.	.	PUNCT
ftr-299	945	6	7/2/13	7/2/13	NUM
ftr-299	945	7	)	)	PUNCT
ftr-299	945	8	.	.	PUNCT
ftr-299	946	1	in	in	ADP
ftr-299	946	2	a	a	DET
ftr-299	946	3	decision	decision	NOUN
ftr-299	946	4	by	by	ADP
ftr-299	946	5	judge	judge	PROPN
ftr-299	946	6	hill	hill	PROPN
ftr-299	946	7	,	,	PUNCT
ftr-299	946	8	the	the	DET
ftr-299	946	9	eleventh	eleventh	ADJ
ftr-299	946	10	circuit	circuit	NOUN
ftr-299	946	11	affirmed	affirm	VERB
ftr-299	946	12	the	the	DET
ftr-299	946	13	tax	tax	NOUN
ftr-299	946	14	court	court	NOUN
ftr-299	946	15	’s	’s	PART
ftr-299	946	16	decision	decision	NOUN
ftr-299	946	17	.	.	PUNCT
ftr-299	947	1	the	the	DET
ftr-299	947	2	court	court	NOUN
ftr-299	947	3	of	of	ADP
ftr-299	947	4	appeals	appeals	PROPN
ftr-299	947	5	noted	note	VERB
ftr-299	947	6	that	that	SCONJ
ftr-299	947	7	(	(	PUNCT
ftr-299	947	8	1	1	X
ftr-299	947	9	)	)	PUNCT
ftr-299	947	10	“	"	PUNCT
ftr-299	947	11	both	both	DET
ftr-299	947	12	agreements	agreement	NOUN
ftr-299	947	13	contain	contain	VERB
ftr-299	947	14	the	the	DET
ftr-299	947	15	statement	statement	NOUN
ftr-299	947	16	that	that	SCONJ
ftr-299	947	17	the	the	DET
ftr-299	947	18	original	original	ADJ
ftr-299	947	19	allocation	allocation	NOUN
ftr-299	947	20	shall	shall	AUX
ftr-299	947	21	be	be	AUX
ftr-299	947	22	used	use	VERB
ftr-299	947	23	‘	'	PUNCT
ftr-299	947	24	for	for	ADP
ftr-299	947	25	all	all	DET
ftr-299	947	26	purposes	purpose	NOUN
ftr-299	947	27	(	(	PUNCT
ftr-299	947	28	including	include	VERB
ftr-299	947	29	financial	financial	ADJ
ftr-299	947	30	accounting	accounting	NOUN
ftr-299	947	31	and	and	CCONJ
ftr-299	947	32	tax	tax	NOUN
ftr-299	947	33	purposes	purpose	NOUN
ftr-299	947	34	)	)	PUNCT
ftr-299	947	35	,	,	PUNCT
ftr-299	947	36	’	'	PUNCT
ftr-299	947	37	”	"	PUNCT
ftr-299	947	38	(	(	PUNCT
ftr-299	947	39	2	2	NUM
ftr-299	947	40	)	)	PUNCT
ftr-299	947	41	“	"	PUNCT
ftr-299	947	42	[	[	X
ftr-299	947	43	t]he	t]he	ADJ
ftr-299	947	44	parties	party	NOUN
ftr-299	947	45	allocated	allocate	VERB
ftr-299	947	46	the	the	DET
ftr-299	947	47	purchase	purchase	NOUN
ftr-299	947	48	price	price	NOUN
ftr-299	947	49	among	among	ADP
ftr-299	947	50	three	three	NUM
ftr-299	947	51	assets	asset	NOUN
ftr-299	947	52	:	:	PUNCT
ftr-299	947	53	‘	'	PUNCT
ftr-299	947	54	real	real	ADJ
ftr-299	947	55	property	property	NOUN
ftr-299	947	56	:	:	PUNCT
ftr-299	947	57	land	land	NOUN
ftr-299	947	58	,	,	PUNCT
ftr-299	947	59	’	'	PUNCT
ftr-299	947	60	‘	'	PUNCT
ftr-299	947	61	real	real	ADJ
ftr-299	947	62	property	property	NOUN
ftr-299	947	63	:	:	PUNCT
ftr-299	947	64	improvements	improvement	NOUN
ftr-299	947	65	,	,	PUNCT
ftr-299	947	66	’	'	PUNCT
ftr-299	947	67	and	and	CCONJ
ftr-299	947	68	‘	'	PUNCT
ftr-299	947	69	machinery	machinery	NOUN
ftr-299	947	70	,	,	PUNCT
ftr-299	947	71	equipment	equipment	NOUN
ftr-299	947	72	,	,	PUNCT
ftr-299	947	73	furnitures	furniture	NOUN
ftr-299	947	74	[	[	X
ftr-299	947	75	sic	sic	ADJ
ftr-299	947	76	]	]	PUNCT
ftr-299	947	77	and	and	CCONJ
ftr-299	947	78	fixtures	fixture	NOUN
ftr-299	947	79	,	,	PUNCT
ftr-299	947	80	’	'	PUNCT
ftr-299	947	81	”	"	PUNCT
ftr-299	947	82	(	(	PUNCT
ftr-299	947	83	3	3	X
ftr-299	947	84	)	)	PUNCT
ftr-299	947	85	peco	peco	NOUN
ftr-299	947	86	intended	intend	VERB
ftr-299	947	87	“	"	PUNCT
ftr-299	947	88	processing	processing	NOUN
ftr-299	947	89	plant	plant	NOUN
ftr-299	947	90	building	building	NOUN
ftr-299	947	91	”	"	PUNCT
ftr-299	947	92	to	to	PART
ftr-299	947	93	be	be	AUX
ftr-299	947	94	treated	treat	VERB
ftr-299	947	95	as	as	ADP
ftr-299	947	96	a	a	DET
ftr-299	947	97	single	single	ADJ
ftr-299	947	98	asset	asset	NOUN
ftr-299	947	99	when	when	SCONJ
ftr-299	947	100	it	it	PRON
ftr-299	947	101	entered	enter	VERB
ftr-299	947	102	into	into	ADP
ftr-299	947	103	the	the	DET
ftr-299	947	104	agreement	agreement	NOUN
ftr-299	947	105	,	,	PUNCT
ftr-299	947	106	and	and	CCONJ
ftr-299	947	107	(	(	PUNCT
ftr-299	947	108	4	4	X
ftr-299	947	109	)	)	PUNCT
ftr-299	947	110	the	the	DET
ftr-299	947	111	term	term	NOUN
ftr-299	947	112	“	"	PUNCT
ftr-299	947	113	processing	processing	NOUN
ftr-299	947	114	plant	plant	NOUN
ftr-299	947	115	building	building	NOUN
ftr-299	947	116	”	"	PUNCT
ftr-299	947	117	in	in	ADP
ftr-299	947	118	the	the	DET
ftr-299	947	119	agreements	agreement	NOUN
ftr-299	947	120	was	be	AUX
ftr-299	947	121	unambiguous	unambiguous	ADJ
ftr-299	947	122	.	.	PUNCT
ftr-299	948	1	4	4	X
ftr-299	948	2	.	.	X
ftr-299	948	3	the	the	DET
ftr-299	948	4	taxpayer	taxpayer	NOUN
ftr-299	948	5	’s	’s	PART
ftr-299	948	6	basis	basis	NOUN
ftr-299	948	7	in	in	ADP
ftr-299	948	8	the	the	DET
ftr-299	948	9	three	three	NUM
ftr-299	948	10	mile	mile	NOUN
ftr-299	948	11	island	island	NOUN
ftr-299	948	12	nuclear	nuclear	ADJ
ftr-299	948	13	power	power	NOUN
ftr-299	948	14	plant	plant	NOUN
ftr-299	948	15	is	be	AUX
ftr-299	948	16	melted	melt	VERB
ftr-299	948	17	away	away	ADV
ftr-299	948	18	by	by	ADP
ftr-299	948	19	the	the	DET
ftr-299	948	20	china	china	PROPN
ftr-299	948	21	syndrome	syndrome	NOUN
ftr-299	948	22	;	;	PUNCT
ftr-299	948	23	nuclear	nuclear	ADJ
ftr-299	948	24	decommissioning	decommissioning	NOUN
ftr-299	948	25	liabilities	liability	NOUN
ftr-299	948	26	are	be	AUX
ftr-299	948	27	not	not	PART
ftr-299	948	28	included	include	VERB
ftr-299	948	29	in	in	ADP
ftr-299	948	30	the	the	DET
ftr-299	948	31	purchaser	purchaser	NOUN
ftr-299	948	32	’s	’s	PART
ftr-299	948	33	basis	basis	NOUN
ftr-299	948	34	until	until	SCONJ
ftr-299	948	35	there	there	PRON
ftr-299	948	36	is	be	VERB
ftr-299	948	37	economic	economic	ADJ
ftr-299	948	38	performance	performance	NOUN
ftr-299	948	39	.	.	PUNCT
ftr-299	949	1	amergen	amergen	PROPN
ftr-299	949	2	energy	energy	PROPN
ftr-299	949	3	co.	co.	PROPN
ftr-299	949	4	v.	v.	PROPN
ftr-299	949	5	united	united	PROPN
ftr-299	949	6	states	states	PROPN
ftr-299	949	7	,	,	PUNCT
ftr-299	949	8	113	113	NUM
ftr-299	949	9	fed	feed	VERB
ftr-299	949	10	.	.	PUNCT
ftr-299	950	1	cl	cl	NOUN
ftr-299	950	2	.	.	PUNCT
ftr-299	951	1	52	52	NUM
ftr-299	951	2	(	(	PUNCT
ftr-299	951	3	10/8/13	10/8/13	NUM
ftr-299	951	4	)	)	PUNCT
ftr-299	951	5	.	.	PUNCT
ftr-299	952	1	the	the	DET
ftr-299	952	2	taxpayer	taxpayer	NOUN
ftr-299	952	3	purchased	purchase	VERB
ftr-299	952	4	three	three	NUM
ftr-299	952	5	nuclear	nuclear	ADJ
ftr-299	952	6	power	power	NOUN
ftr-299	952	7	plants	plant	NOUN
ftr-299	952	8	and	and	CCONJ
ftr-299	952	9	assumed	assume	VERB
ftr-299	952	10	liability	liability	NOUN
ftr-299	952	11	for	for	ADP
ftr-299	952	12	decommissioning	decommissioning	NOUN
ftr-299	952	13	costs	cost	NOUN
ftr-299	952	14	in	in	ADP
ftr-299	952	15	future	future	ADJ
ftr-299	952	16	years	year	NOUN
ftr-299	952	17	.	.	PUNCT
ftr-299	953	1	in	in	ADP
ftr-299	953	2	each	each	DET
ftr-299	953	3	transaction	transaction	NOUN
ftr-299	953	4	,	,	PUNCT
ftr-299	953	5	the	the	DET
ftr-299	953	6	taxpayer	taxpayer	NOUN
ftr-299	953	7	received	receive	VERB
ftr-299	953	8	decommissioning	decommissioning	NOUN
ftr-299	953	9	trust	trust	NOUN
ftr-299	953	10	funds	fund	NOUN
ftr-299	953	11	.	.	PUNCT
ftr-299	954	1	in	in	ADP
ftr-299	954	2	one	one	NUM
ftr-299	954	3	case	case	NOUN
ftr-299	954	4	the	the	DET
ftr-299	954	5	cash	cash	NOUN
ftr-299	954	6	purchase	purchase	NOUN
ftr-299	954	7	price	price	NOUN
ftr-299	954	8	was	be	AUX
ftr-299	954	9	approximately	approximately	ADV
ftr-299	954	10	$	$	SYM
ftr-299	954	11	23,000,000	23,000,000	NUM
ftr-299	954	12	(	(	PUNCT
ftr-299	954	13	plus	plus	CCONJ
ftr-299	954	14	$	$	SYM
ftr-299	954	15	77,000,000	77,000,000	NUM
ftr-299	954	16	in	in	ADP
ftr-299	954	17	five	five	NUM
ftr-299	954	18	annual	annual	ADJ
ftr-299	954	19	installments	installment	NOUN
ftr-299	954	20	for	for	ADP
ftr-299	954	21	nuclear	nuclear	ADJ
ftr-299	954	22	fuel	fuel	NOUN
ftr-299	954	23	)	)	PUNCT
ftr-299	954	24	and	and	CCONJ
ftr-299	954	25	the	the	DET
ftr-299	954	26	liabilities	liability	NOUN
ftr-299	954	27	exceeded	exceed	VERB
ftr-299	954	28	$	$	SYM
ftr-299	954	29	530,000,000	530,000,000	NUM
ftr-299	954	30	;	;	PUNCT
ftr-299	954	31	the	the	DET
ftr-299	954	32	decommissioning	decommissioning	NOUN
ftr-299	954	33	trust	trust	NOUN
ftr-299	954	34	fund	fund	NOUN
ftr-299	954	35	was	be	AUX
ftr-299	954	36	approximately	approximately	ADV
ftr-299	954	37	$	$	SYM
ftr-299	954	38	331,000,000	331,000,000	NUM
ftr-299	954	39	.	.	PUNCT
ftr-299	955	1	in	in	ADP
ftr-299	955	2	a	a	DET
ftr-299	955	3	second	second	ADJ
ftr-299	955	4	transaction	transaction	NOUN
ftr-299	955	5	,	,	PUNCT
ftr-299	955	6	the	the	DET
ftr-299	955	7	cash	cash	NOUN
ftr-299	955	8	price	price	NOUN
ftr-299	955	9	was	be	AUX
ftr-299	955	10	274	274	NUM
ftr-299	955	11	florida	florida	PROPN
ftr-299	955	12	tax	tax	NOUN
ftr-299	955	13	review	review	NOUN
ftr-299	955	14	[	[	X
ftr-299	955	15	vol	vol	NOUN
ftr-299	955	16	.	.	PUNCT
ftr-299	956	1	15:5	15:5	NUM
ftr-299	956	2	approximately	approximately	ADV
ftr-299	956	3	$	$	SYM
ftr-299	956	4	20,000,000	20,000,000	NUM
ftr-299	956	5	and	and	CCONJ
ftr-299	956	6	the	the	DET
ftr-299	956	7	liabilities	liability	NOUN
ftr-299	956	8	exceeded	exceed	VERB
ftr-299	956	9	$	$	SYM
ftr-299	956	10	600,000,000	600,000,000	NUM
ftr-299	956	11	;	;	PUNCT
ftr-299	956	12	the	the	DET
ftr-299	956	13	decommissioning	decommissioning	NOUN
ftr-299	956	14	trust	trust	NOUN
ftr-299	956	15	fund	fund	NOUN
ftr-299	956	16	was	be	AUX
ftr-299	956	17	approximately	approximately	ADV
ftr-299	956	18	$	$	SYM
ftr-299	956	19	235,000,000	235,000,000	NUM
ftr-299	956	20	.	.	PUNCT
ftr-299	957	1	in	in	ADP
ftr-299	957	2	the	the	DET
ftr-299	957	3	third	third	ADJ
ftr-299	957	4	transaction	transaction	NOUN
ftr-299	957	5	,	,	PUNCT
ftr-299	957	6	the	the	DET
ftr-299	957	7	cash	cash	NOUN
ftr-299	957	8	price	price	NOUN
ftr-299	957	9	was	be	AUX
ftr-299	957	10	$	$	SYM
ftr-299	957	11	10,000,000	10,000,000	NUM
ftr-299	957	12	and	and	CCONJ
ftr-299	957	13	the	the	DET
ftr-299	957	14	liabilities	liability	NOUN
ftr-299	957	15	exceeded	exceed	VERB
ftr-299	957	16	$	$	SYM
ftr-299	957	17	550,000,000	550,000,000	NUM
ftr-299	957	18	;	;	PUNCT
ftr-299	957	19	the	the	DET
ftr-299	957	20	decommissioning	decommissioning	NOUN
ftr-299	957	21	trust	trust	NOUN
ftr-299	957	22	fund	fund	NOUN
ftr-299	957	23	was	be	AUX
ftr-299	957	24	approximately	approximately	ADV
ftr-299	957	25	$	$	SYM
ftr-299	957	26	437,000,000	437,000,000	NUM
ftr-299	957	27	.	.	PUNCT
ftr-299	958	1	the	the	DET
ftr-299	958	2	only	only	ADJ
ftr-299	958	3	issue	issue	NOUN
ftr-299	958	4	was	be	AUX
ftr-299	958	5	whether	whether	SCONJ
ftr-299	958	6	amergen	amergen	PRON
ftr-299	958	7	could	could	AUX
ftr-299	958	8	include	include	VERB
ftr-299	958	9	a	a	DET
ftr-299	958	10	portion	portion	NOUN
ftr-299	958	11	of	of	ADP
ftr-299	958	12	the	the	DET
ftr-299	958	13	decommissioning	decommissioning	NOUN
ftr-299	958	14	costs	cost	NOUN
ftr-299	958	15	to	to	PART
ftr-299	958	16	be	be	AUX
ftr-299	958	17	paid	pay	VERB
ftr-299	958	18	in	in	ADP
ftr-299	958	19	the	the	DET
ftr-299	958	20	future	future	NOUN
ftr-299	958	21	in	in	ADP
ftr-299	958	22	the	the	DET
ftr-299	958	23	depreciable	depreciable	ADJ
ftr-299	958	24	cost	cost	NOUN
ftr-299	958	25	basis	basis	NOUN
ftr-299	958	26	of	of	ADP
ftr-299	958	27	the	the	DET
ftr-299	958	28	nuclear	nuclear	ADJ
ftr-299	958	29	power	power	NOUN
ftr-299	958	30	plants	plant	NOUN
ftr-299	958	31	.	.	PUNCT
ftr-299	959	1	the	the	DET
ftr-299	959	2	irs	irs	PROPN
ftr-299	959	3	had	have	AUX
ftr-299	959	4	previously	previously	ADV
ftr-299	959	5	refused	refuse	VERB
ftr-299	959	6	to	to	PART
ftr-299	959	7	give	give	VERB
ftr-299	959	8	amergen	amergen	ADP
ftr-299	959	9	a	a	DET
ftr-299	959	10	private	private	ADJ
ftr-299	959	11	letter	letter	NOUN
ftr-299	959	12	ruling	rule	VERB
ftr-299	959	13	that	that	SCONJ
ftr-299	959	14	it	it	PRON
ftr-299	959	15	could	could	AUX
ftr-299	959	16	take	take	VERB
ftr-299	959	17	into	into	ADP
ftr-299	959	18	account	account	NOUN
ftr-299	959	19	in	in	ADP
ftr-299	959	20	computing	compute	VERB
ftr-299	959	21	the	the	DET
ftr-299	959	22	depreciable	depreciable	ADJ
ftr-299	959	23	cost	cost	NOUN
ftr-299	959	24	basis	basis	NOUN
ftr-299	959	25	of	of	ADP
ftr-299	959	26	the	the	DET
ftr-299	959	27	nuclear	nuclear	ADJ
ftr-299	959	28	power	power	NOUN
ftr-299	959	29	plants	plant	VERB
ftr-299	959	30	the	the	DET
ftr-299	959	31	decommissioning	decommissioning	NOUN
ftr-299	959	32	costs	cost	NOUN
ftr-299	959	33	to	to	PART
ftr-299	959	34	be	be	AUX
ftr-299	959	35	paid	pay	VERB
ftr-299	959	36	in	in	ADP
ftr-299	959	37	the	the	DET
ftr-299	959	38	future	future	NOUN
ftr-299	959	39	.	.	PUNCT
ftr-299	960	1	amergen	amergen	PROPN
ftr-299	960	2	argued	argue	VERB
ftr-299	960	3	that	that	SCONJ
ftr-299	960	4	only	only	ADV
ftr-299	960	5	§	§	PROPN
ftr-299	960	6	1012	1012	NUM
ftr-299	960	7	was	be	AUX
ftr-299	960	8	relevant	relevant	ADJ
ftr-299	960	9	and	and	CCONJ
ftr-299	960	10	that	that	SCONJ
ftr-299	960	11	the	the	DET
ftr-299	960	12	liabilities	liability	NOUN
ftr-299	960	13	could	could	AUX
ftr-299	960	14	be	be	AUX
ftr-299	960	15	taken	take	VERB
ftr-299	960	16	into	into	ADP
ftr-299	960	17	account	account	NOUN
ftr-299	960	18	in	in	ADP
ftr-299	960	19	basis	basis	NOUN
ftr-299	960	20	immediately	immediately	ADV
ftr-299	960	21	.	.	PUNCT
ftr-299	961	1	the	the	DET
ftr-299	961	2	government	government	NOUN
ftr-299	961	3	argued	argue	VERB
ftr-299	961	4	that	that	SCONJ
ftr-299	961	5	the	the	DET
ftr-299	961	6	all	all	DET
ftr-299	961	7	events	event	NOUN
ftr-299	961	8	test	test	NOUN
ftr-299	961	9	of	of	ADP
ftr-299	961	10	§	§	PROPN
ftr-299	961	11	461	461	NUM
ftr-299	961	12	and	and	CCONJ
ftr-299	961	13	the	the	DET
ftr-299	961	14	“	"	PUNCT
ftr-299	961	15	economic	economic	ADJ
ftr-299	961	16	performance	performance	NOUN
ftr-299	961	17	”	"	PUNCT
ftr-299	961	18	test	test	NOUN
ftr-299	961	19	of	of	ADP
ftr-299	961	20	§	§	PROPN
ftr-299	961	21	461(h	461(h	PROPN
ftr-299	961	22	)	)	PUNCT
ftr-299	961	23	controlled	control	VERB
ftr-299	961	24	the	the	DET
ftr-299	961	25	date	date	NOUN
ftr-299	961	26	on	on	ADP
ftr-299	961	27	which	which	PRON
ftr-299	961	28	the	the	DET
ftr-299	961	29	liabilities	liability	NOUN
ftr-299	961	30	could	could	AUX
ftr-299	961	31	be	be	AUX
ftr-299	961	32	taken	take	VERB
ftr-299	961	33	into	into	ADP
ftr-299	961	34	account	account	NOUN
ftr-299	961	35	.	.	PUNCT
ftr-299	962	1	on	on	ADP
ftr-299	962	2	summary	summary	NOUN
ftr-299	962	3	judgment	judgment	NOUN
ftr-299	962	4	,	,	PUNCT
ftr-299	962	5	the	the	DET
ftr-299	962	6	court	court	NOUN
ftr-299	962	7	of	of	ADP
ftr-299	962	8	federal	federal	ADJ
ftr-299	962	9	claims	claim	NOUN
ftr-299	962	10	(	(	PUNCT
ftr-299	962	11	judge	judge	PROPN
ftr-299	962	12	bush	bush	PROPN
ftr-299	962	13	)	)	PUNCT
ftr-299	962	14	held	hold	VERB
ftr-299	962	15	for	for	ADP
ftr-299	962	16	the	the	DET
ftr-299	962	17	government	government	NOUN
ftr-299	962	18	.	.	PUNCT
ftr-299	963	1	the	the	DET
ftr-299	963	2	court	court	NOUN
ftr-299	963	3	reasoned	reason	VERB
ftr-299	963	4	that	that	SCONJ
ftr-299	963	5	the	the	DET
ftr-299	963	6	plain	plain	ADJ
ftr-299	963	7	language	language	NOUN
ftr-299	963	8	of	of	ADP
ftr-299	963	9	§	§	PROPN
ftr-299	963	10	461(h	461(h	PROPN
ftr-299	963	11	)	)	PUNCT
ftr-299	963	12	does	do	AUX
ftr-299	963	13	not	not	PART
ftr-299	963	14	limit	limit	VERB
ftr-299	963	15	its	its	PRON
ftr-299	963	16	application	application	NOUN
ftr-299	963	17	to	to	ADP
ftr-299	963	18	deductions	deduction	NOUN
ftr-299	963	19	,	,	PUNCT
ftr-299	963	20	but	but	CCONJ
ftr-299	963	21	provides	provide	VERB
ftr-299	963	22	that	that	SCONJ
ftr-299	963	23	it	it	PRON
ftr-299	963	24	applies	apply	VERB
ftr-299	963	25	to	to	ADP
ftr-299	963	26	“	"	PUNCT
ftr-299	963	27	any	any	DET
ftr-299	963	28	item	item	NOUN
ftr-299	963	29	.	.	PUNCT
ftr-299	963	30	”	"	PUNCT
ftr-299	964	1	thus	thus	ADV
ftr-299	964	2	,	,	PUNCT
ftr-299	964	3	§	§	PROPN
ftr-299	964	4	461(h	461(h	PROPN
ftr-299	964	5	)	)	PUNCT
ftr-299	964	6	“	"	PUNCT
ftr-299	964	7	is	be	AUX
ftr-299	964	8	of	of	ADP
ftr-299	964	9	general	general	ADJ
ftr-299	964	10	applicability	applicability	NOUN
ftr-299	964	11	,	,	PUNCT
ftr-299	964	12	”	"	PUNCT
ftr-299	964	13	and	and	CCONJ
ftr-299	964	14	applies	apply	VERB
ftr-299	964	15	to	to	PART
ftr-299	964	16	determine	determine	VERB
ftr-299	964	17	when	when	SCONJ
ftr-299	964	18	liabilities	liability	NOUN
ftr-299	964	19	are	be	AUX
ftr-299	964	20	incurred	incur	VERB
ftr-299	964	21	for	for	ADP
ftr-299	964	22	the	the	DET
ftr-299	964	23	purpose	purpose	NOUN
ftr-299	964	24	of	of	ADP
ftr-299	964	25	cost	cost	NOUN
ftr-299	964	26	basis	basis	NOUN
ftr-299	964	27	calculations	calculation	NOUN
ftr-299	964	28	.	.	PUNCT
ftr-299	965	1	the	the	DET
ftr-299	965	2	court	court	NOUN
ftr-299	965	3	’s	’s	PART
ftr-299	965	4	conclusion	conclusion	NOUN
ftr-299	965	5	was	be	AUX
ftr-299	965	6	reinforced	reinforce	VERB
ftr-299	965	7	by	by	ADP
ftr-299	965	8	its	its	PRON
ftr-299	965	9	reading	reading	NOUN
ftr-299	965	10	of	of	ADP
ftr-299	965	11	the	the	DET
ftr-299	965	12	legislative	legislative	ADJ
ftr-299	965	13	history	history	NOUN
ftr-299	965	14	of	of	ADP
ftr-299	965	15	§	§	PROPN
ftr-299	965	16	461(h	461(h	PROPN
ftr-299	965	17	)	)	PUNCT
ftr-299	965	18	in	in	ADP
ftr-299	965	19	h.r	h.r	PROPN
ftr-299	965	20	.	.	PROPN
ftr-299	965	21	rep	rep	PROPN
ftr-299	965	22	.	.	PROPN
ftr-299	965	23	no	no	INTJ
ftr-299	965	24	.	.	NOUN
ftr-299	965	25	98	98	NUM
ftr-299	965	26	-	-	SYM
ftr-299	965	27	432	432	NUM
ftr-299	965	28	,	,	PUNCT
ftr-299	965	29	pt	pt	X
ftr-299	965	30	.	.	PROPN
ftr-299	965	31	2	2	NUM
ftr-299	965	32	,	,	PUNCT
ftr-299	965	33	at	at	ADP
ftr-299	965	34	1254–55	1254–55	PROPN
ftr-299	965	35	(	(	PUNCT
ftr-299	965	36	1984	1984	NUM
ftr-299	965	37	)	)	PUNCT
ftr-299	965	38	,	,	PUNCT
ftr-299	965	39	which	which	PRON
ftr-299	965	40	included	include	VERB
ftr-299	965	41	a	a	DET
ftr-299	965	42	reference	reference	NOUN
ftr-299	965	43	to	to	ADP
ftr-299	965	44	“	"	PUNCT
ftr-299	965	45	capital	capital	NOUN
ftr-299	965	46	items	item	NOUN
ftr-299	965	47	,	,	PUNCT
ftr-299	965	48	”	"	PUNCT
ftr-299	965	49	that	that	SCONJ
ftr-299	965	50	the	the	DET
ftr-299	965	51	court	court	NOUN
ftr-299	965	52	concluded	conclude	VERB
ftr-299	965	53	“	"	PUNCT
ftr-299	965	54	show[ed	show[ed	PROPN
ftr-299	965	55	]	]	PUNCT
ftr-299	965	56	congress	congress	PROPN
ftr-299	965	57	’	'	PUNCT
ftr-299	965	58	concern	concern	NOUN
ftr-299	965	59	with	with	ADP
ftr-299	965	60	the	the	DET
ftr-299	965	61	time	time	NOUN
ftr-299	965	62	value	value	NOUN
ftr-299	965	63	of	of	ADP
ftr-299	965	64	money	money	NOUN
ftr-299	965	65	and	and	CCONJ
ftr-299	965	66	revenue	revenue	NOUN
ftr-299	965	67	losses	loss	NOUN
ftr-299	965	68	due	due	ADJ
ftr-299	965	69	to	to	ADP
ftr-299	965	70	attempts	attempt	NOUN
ftr-299	965	71	by	by	ADP
ftr-299	965	72	taxpayers	taxpayer	NOUN
ftr-299	965	73	to	to	PART
ftr-299	965	74	claim	claim	VERB
ftr-299	965	75	the	the	DET
ftr-299	965	76	premature	premature	ADJ
ftr-299	965	77	accrual	accrual	ADJ
ftr-299	965	78	of	of	ADP
ftr-299	965	79	liabilities	liability	NOUN
ftr-299	965	80	,	,	PUNCT
ftr-299	965	81	as	as	ADV
ftr-299	965	82	well	well	ADV
ftr-299	965	83	as	as	ADP
ftr-299	965	84	with	with	ADP
ftr-299	965	85	the	the	DET
ftr-299	965	86	administrative	administrative	ADJ
ftr-299	965	87	challenges	challenge	NOUN
ftr-299	965	88	of	of	ADP
ftr-299	965	89	providing	provide	VERB
ftr-299	965	90	a	a	DET
ftr-299	965	91	system	system	NOUN
ftr-299	965	92	for	for	ADP
ftr-299	965	93	the	the	DET
ftr-299	965	94	discounted	discount	VERB
ftr-299	965	95	valuation	valuation	NOUN
ftr-299	965	96	of	of	ADP
ftr-299	965	97	liabilities	liability	NOUN
ftr-299	965	98	that	that	PRON
ftr-299	965	99	will	will	AUX
ftr-299	965	100	be	be	AUX
ftr-299	965	101	satisfied	satisfied	ADJ
ftr-299	965	102	in	in	ADP
ftr-299	965	103	the	the	DET
ftr-299	965	104	future	future	NOUN
ftr-299	965	105	.	.	PUNCT
ftr-299	966	1	second	second	ADJ
ftr-299	966	2	,	,	PUNCT
ftr-299	966	3	and	and	CCONJ
ftr-299	966	4	more	more	ADV
ftr-299	966	5	importantly	importantly	ADV
ftr-299	966	6	,	,	PUNCT
ftr-299	966	7	congress	congress	PROPN
ftr-299	966	8	understood	understand	VERB
ftr-299	966	9	that	that	SCONJ
ftr-299	966	10	these	these	DET
ftr-299	966	11	concerns	concern	NOUN
ftr-299	966	12	were	be	AUX
ftr-299	966	13	present	present	ADJ
ftr-299	966	14	not	not	PART
ftr-299	966	15	only	only	ADV
ftr-299	966	16	in	in	ADP
ftr-299	966	17	the	the	DET
ftr-299	966	18	timing	timing	NOUN
ftr-299	966	19	of	of	ADP
ftr-299	966	20	deductions	deduction	NOUN
ftr-299	966	21	for	for	ADP
ftr-299	966	22	expenses	expense	NOUN
ftr-299	966	23	but	but	CCONJ
ftr-299	966	24	also	also	ADV
ftr-299	966	25	in	in	ADP
ftr-299	966	26	the	the	DET
ftr-299	966	27	timing	timing	NOUN
ftr-299	966	28	of	of	ADP
ftr-299	966	29	the	the	DET
ftr-299	966	30	accounting	accounting	NOUN
ftr-299	966	31	of	of	ADP
ftr-299	966	32	liabilities	liability	NOUN
ftr-299	966	33	relevant	relevant	ADJ
ftr-299	966	34	to	to	ADP
ftr-299	966	35	capital	capital	NOUN
ftr-299	966	36	items	item	NOUN
ftr-299	966	37	.	.	PUNCT
ftr-299	966	38	”	"	PUNCT
ftr-299	967	1	furthermore	furthermore	ADV
ftr-299	967	2	,	,	PUNCT
ftr-299	967	3	the	the	DET
ftr-299	967	4	court	court	NOUN
ftr-299	967	5	held	hold	VERB
ftr-299	967	6	that	that	SCONJ
ftr-299	967	7	the	the	DET
ftr-299	967	8	matrix	matrix	NOUN
ftr-299	967	9	of	of	ADP
ftr-299	967	10	applicable	applicable	ADJ
ftr-299	967	11	regulations	regulation	NOUN
ftr-299	967	12	under	under	ADP
ftr-299	967	13	§	§	PROPN
ftr-299	967	14	§	§	PROPN
ftr-299	967	15	263	263	NUM
ftr-299	967	16	,	,	PUNCT
ftr-299	967	17	446	446	NUM
ftr-299	967	18	,	,	PUNCT
ftr-299	967	19	and	and	CCONJ
ftr-299	967	20	461	461	NUM
ftr-299	967	21	–	–	PUNCT
ftr-299	967	22	particularly	particularly	ADV
ftr-299	967	23	reg	reg	ADJ
ftr-299	967	24	.	.	PUNCT
ftr-299	968	1	§	§	PROPN
ftr-299	968	2	1.461	1.461	NUM
ftr-299	968	3	-	-	SYM
ftr-299	968	4	1(a)(2)(i	1(a)(2)(i	NUM
ftr-299	968	5	)	)	PUNCT
ftr-299	968	6	,	,	PUNCT
ftr-299	968	7	which	which	PRON
ftr-299	968	8	requires	require	VERB
ftr-299	968	9	economic	economic	ADJ
ftr-299	968	10	performance	performance	NOUN
ftr-299	968	11	before	before	SCONJ
ftr-299	968	12	an	an	DET
ftr-299	968	13	item	item	NOUN
ftr-299	968	14	is	be	AUX
ftr-299	968	15	includable	includable	ADJ
ftr-299	968	16	in	in	ADP
ftr-299	968	17	basis	basis	NOUN
ftr-299	968	18	–	–	PUNCT
ftr-299	968	19	were	be	AUX
ftr-299	968	20	entitled	entitle	VERB
ftr-299	968	21	to	to	PART
ftr-299	968	22	deference	deference	VERB
ftr-299	968	23	under	under	ADP
ftr-299	968	24	chevron	chevron	PROPN
ftr-299	968	25	u.s.a	u.s.a	PROPN
ftr-299	968	26	.	.	PROPN
ftr-299	968	27	,	,	PUNCT
ftr-299	968	28	inc	inc	PROPN
ftr-299	968	29	.	.	PROPN
ftr-299	969	1	v.	v.	ADP
ftr-299	969	2	natural	natural	ADJ
ftr-299	969	3	resources	resource	NOUN
ftr-299	969	4	defense	defense	PROPN
ftr-299	969	5	council	council	PROPN
ftr-299	969	6	,	,	PUNCT
ftr-299	969	7	inc	inc	PROPN
ftr-299	969	8	.	.	PROPN
ftr-299	969	9	,	,	PUNCT
ftr-299	969	10	467	467	NUM
ftr-299	969	11	u.s	u.s	PROPN
ftr-299	969	12	.	.	PROPN
ftr-299	969	13	837	837	NUM
ftr-299	969	14	(	(	PUNCT
ftr-299	969	15	1984	1984	NUM
ftr-299	969	16	)	)	PUNCT
ftr-299	969	17	,	,	PUNCT
ftr-299	969	18	and	and	CCONJ
ftr-299	969	19	clearly	clearly	ADV
ftr-299	969	20	applied	apply	VERB
ftr-299	969	21	the	the	DET
ftr-299	969	22	threepronged	threepronge	VERB
ftr-299	969	23	test	test	NOUN
ftr-299	969	24	of	of	ADP
ftr-299	969	25	§	§	PROPN
ftr-299	969	26	461	461	NUM
ftr-299	969	27	to	to	PART
ftr-299	969	28	assumed	assume	VERB
ftr-299	969	29	liabilities	liability	NOUN
ftr-299	969	30	for	for	ADP
ftr-299	969	31	purposes	purpose	NOUN
ftr-299	969	32	of	of	ADP
ftr-299	969	33	determining	determine	VERB
ftr-299	969	34	§	§	PROPN
ftr-299	969	35	1012	1012	NUM
ftr-299	969	36	cost	cost	NOUN
ftr-299	969	37	basis	basis	NOUN
ftr-299	969	38	.	.	PUNCT
ftr-299	970	1	finally	finally	ADV
ftr-299	970	2	,	,	PUNCT
ftr-299	970	3	the	the	DET
ftr-299	970	4	court	court	NOUN
ftr-299	970	5	rejected	reject	VERB
ftr-299	970	6	amergen	amergen	PROPN
ftr-299	970	7	’s	’s	PART
ftr-299	970	8	last	last	ADJ
ftr-299	970	9	ditch	ditch	NOUN
ftr-299	970	10	argument	argument	NOUN
ftr-299	970	11	that	that	SCONJ
ftr-299	970	12	economic	economic	ADJ
ftr-299	970	13	performance	performance	NOUN
ftr-299	970	14	had	have	AUX
ftr-299	970	15	occurred	occur	VERB
ftr-299	970	16	at	at	ADP
ftr-299	970	17	the	the	DET
ftr-299	970	18	time	time	NOUN
ftr-299	970	19	the	the	DET
ftr-299	970	20	plants	plant	NOUN
ftr-299	970	21	were	be	AUX
ftr-299	970	22	purchased	purchase	VERB
ftr-299	970	23	because	because	SCONJ
ftr-299	970	24	the	the	DET
ftr-299	970	25	sellers	seller	NOUN
ftr-299	970	26	had	have	AUX
ftr-299	970	27	“	"	PUNCT
ftr-299	970	28	provided	provide	VERB
ftr-299	970	29	property	property	NOUN
ftr-299	970	30	”	"	PUNCT
ftr-299	970	31	to	to	ADP
ftr-299	970	32	it	it	PRON
ftr-299	970	33	and	and	CCONJ
ftr-299	970	34	indicated	indicate	VERB
ftr-299	970	35	that	that	SCONJ
ftr-299	970	36	economic	economic	ADJ
ftr-299	970	37	performance	performance	NOUN
ftr-299	970	38	of	of	ADP
ftr-299	970	39	decommissioning	decommissioning	NOUN
ftr-299	970	40	costs	cost	NOUN
ftr-299	970	41	does	do	AUX
ftr-299	970	42	not	not	PART
ftr-299	970	43	occur	occur	VERB
ftr-299	970	44	before	before	SCONJ
ftr-299	970	45	the	the	DET
ftr-299	970	46	nuclear	nuclear	ADJ
ftr-299	970	47	plants	plant	NOUN
ftr-299	970	48	are	be	AUX
ftr-299	970	49	shut	shut	VERB
ftr-299	970	50	down	down	ADP
ftr-299	970	51	and	and	CCONJ
ftr-299	970	52	decommissioning	decommissioning	NOUN
ftr-299	970	53	costs	cost	NOUN
ftr-299	970	54	are	be	AUX
ftr-299	970	55	incurred	incur	VERB
ftr-299	970	56	.	.	PUNCT
ftr-299	971	1			NOUN
ftr-299	971	2	reg	reg	NOUN
ftr-299	971	3	.	.	PUNCT
ftr-299	972	1	§	§	PROPN
ftr-299	972	2	1.263(a)-1(c)(1	1.263(a)-1(c)(1	NUM
ftr-299	972	3	)	)	PUNCT
ftr-299	972	4	,	,	PUNCT
ftr-299	972	5	as	as	SCONJ
ftr-299	972	6	amended	amend	VERB
ftr-299	972	7	in	in	ADP
ftr-299	972	8	2013	2013	NUM
ftr-299	972	9	,	,	PUNCT
ftr-299	972	10	provides	provide	VERB
ftr-299	972	11	that	that	SCONJ
ftr-299	972	12	“	"	PUNCT
ftr-299	972	13	in	in	ADP
ftr-299	972	14	the	the	DET
ftr-299	972	15	case	case	NOUN
ftr-299	972	16	of	of	ADP
ftr-299	972	17	a	a	DET
ftr-299	972	18	taxpayer	taxpayer	NOUN
ftr-299	972	19	using	use	VERB
ftr-299	972	20	an	an	DET
ftr-299	972	21	accrual	accrual	ADJ
ftr-299	972	22	method	method	NOUN
ftr-299	972	23	of	of	ADP
ftr-299	972	24	accounting	accounting	NOUN
ftr-299	972	25	,	,	PUNCT
ftr-299	972	26	the	the	DET
ftr-299	972	27	terms	term	NOUN
ftr-299	972	28	amount	amount	NOUN
ftr-299	972	29	paid	pay	VERB
ftr-299	972	30	and	and	CCONJ
ftr-299	972	31	payment	payment	NOUN
ftr-299	972	32	mean	mean	VERB
ftr-299	972	33	a	a	DET
ftr-299	972	34	liability	liability	NOUN
ftr-299	972	35	incurred	incur	VERB
ftr-299	972	36	(	(	PUNCT
ftr-299	972	37	within	within	ADP
ftr-299	972	38	the	the	DET
ftr-299	972	39	meaning	meaning	NOUN
ftr-299	972	40	of	of	ADP
ftr-299	972	41	§	§	PROPN
ftr-299	972	42	1.446	1.446	NUM
ftr-299	972	43	-	-	SYM
ftr-299	972	44	1(c)(1)(ii	1(c)(1)(ii	NUM
ftr-299	972	45	)	)	PUNCT
ftr-299	972	46	)	)	PUNCT
ftr-299	972	47	.	.	PUNCT
ftr-299	973	1	a	a	DET
ftr-299	973	2	liability	liability	NOUN
ftr-299	973	3	may	may	AUX
ftr-299	973	4	not	not	PART
ftr-299	973	5	be	be	AUX
ftr-299	973	6	taken	take	VERB
ftr-299	973	7	into	into	ADP
ftr-299	973	8	2014	2014	NUM
ftr-299	973	9	]	]	PUNCT
ftr-299	973	10	recent	recent	ADJ
ftr-299	973	11	developments	development	NOUN
ftr-299	973	12	in	in	ADP
ftr-299	973	13	federal	federal	ADJ
ftr-299	973	14	income	income	NOUN
ftr-299	973	15	taxation	taxation	NOUN
ftr-299	973	16	275	275	NUM
ftr-299	973	17	account	account	NOUN
ftr-299	973	18	under	under	ADP
ftr-299	973	19	this	this	DET
ftr-299	973	20	section	section	NOUN
ftr-299	973	21	prior	prior	ADV
ftr-299	973	22	to	to	ADP
ftr-299	973	23	the	the	DET
ftr-299	973	24	taxable	taxable	ADJ
ftr-299	973	25	year	year	NOUN
ftr-299	973	26	during	during	ADP
ftr-299	973	27	which	which	PRON
ftr-299	973	28	the	the	DET
ftr-299	973	29	liability	liability	NOUN
ftr-299	973	30	is	be	AUX
ftr-299	973	31	incurred	incur	VERB
ftr-299	973	32	.	.	PUNCT
ftr-299	973	33	”	"	PUNCT
ftr-299	974	1	reg	reg	NOUN
ftr-299	974	2	.	.	PUNCT
ftr-299	975	1	§	§	PROPN
ftr-299	975	2	1.446	1.446	NUM
ftr-299	975	3	-	-	SYM
ftr-299	975	4	1(c)(1)(ii	1(c)(1)(ii	NUM
ftr-299	975	5	)	)	PUNCT
ftr-299	975	6	provides	provide	VERB
ftr-299	975	7	that	that	SCONJ
ftr-299	975	8	“	"	PUNCT
ftr-299	975	9	a	a	DET
ftr-299	975	10	liability	liability	NOUN
ftr-299	975	11	is	be	AUX
ftr-299	975	12	incurred	incur	VERB
ftr-299	975	13	,	,	PUNCT
ftr-299	975	14	and	and	CCONJ
ftr-299	975	15	generally	generally	ADV
ftr-299	975	16	is	be	AUX
ftr-299	975	17	taken	take	VERB
ftr-299	975	18	into	into	ADP
ftr-299	975	19	account	account	NOUN
ftr-299	975	20	for	for	ADP
ftr-299	975	21	federal	federal	ADJ
ftr-299	975	22	income	income	NOUN
ftr-299	975	23	tax	tax	NOUN
ftr-299	975	24	purposes	purpose	NOUN
ftr-299	975	25	,	,	PUNCT
ftr-299	975	26	in	in	ADP
ftr-299	975	27	the	the	DET
ftr-299	975	28	taxable	taxable	ADJ
ftr-299	975	29	year	year	NOUN
ftr-299	975	30	in	in	ADP
ftr-299	975	31	which	which	PRON
ftr-299	975	32	all	all	DET
ftr-299	975	33	the	the	DET
ftr-299	975	34	events	event	NOUN
ftr-299	975	35	have	have	AUX
ftr-299	975	36	occurred	occur	VERB
ftr-299	975	37	that	that	PRON
ftr-299	975	38	establish	establish	VERB
ftr-299	975	39	the	the	DET
ftr-299	975	40	fact	fact	NOUN
ftr-299	975	41	of	of	ADP
ftr-299	975	42	the	the	DET
ftr-299	975	43	liability	liability	NOUN
ftr-299	975	44	,	,	PUNCT
ftr-299	975	45	the	the	DET
ftr-299	975	46	amount	amount	NOUN
ftr-299	975	47	of	of	ADP
ftr-299	975	48	the	the	DET
ftr-299	975	49	liability	liability	NOUN
ftr-299	975	50	can	can	AUX
ftr-299	975	51	be	be	AUX
ftr-299	975	52	determined	determine	VERB
ftr-299	975	53	with	with	ADP
ftr-299	975	54	reasonable	reasonable	ADJ
ftr-299	975	55	accuracy	accuracy	NOUN
ftr-299	975	56	,	,	PUNCT
ftr-299	975	57	and	and	CCONJ
ftr-299	975	58	economic	economic	ADJ
ftr-299	975	59	performance	performance	NOUN
ftr-299	975	60	has	have	AUX
ftr-299	975	61	occurred	occur	VERB
ftr-299	975	62	with	with	ADP
ftr-299	975	63	respect	respect	NOUN
ftr-299	975	64	to	to	ADP
ftr-299	975	65	the	the	DET
ftr-299	975	66	liability	liability	NOUN
ftr-299	975	67	.	.	PUNCT
ftr-299	975	68	”	"	PUNCT
ftr-299	976	1	f.	f.	PROPN
ftr-299	976	2	credits	credit	VERB
ftr-299	976	3	1	1	NUM
ftr-299	976	4	.	.	NOUN
ftr-299	976	5	fifty	fifty	NUM
ftr-299	976	6	ways	way	NOUN
ftr-299	976	7	to	to	PART
ftr-299	976	8	determine	determine	VERB
ftr-299	976	9	when	when	SCONJ
ftr-299	976	10	construction	construction	NOUN
ftr-299	976	11	begins	begin	VERB
ftr-299	976	12	.	.	PUNCT
ftr-299	977	1	notice	notice	VERB
ftr-299	977	2	2013	2013	NUM
ftr-299	977	3	-	-	SYM
ftr-299	977	4	29	29	NUM
ftr-299	977	5	,	,	PUNCT
ftr-299	977	6	2013	2013	NUM
ftr-299	977	7	-	-	SYM
ftr-299	977	8	20	20	NUM
ftr-299	977	9	i.r.b	i.r.b	NOUN
ftr-299	977	10	.	.	PUNCT
ftr-299	978	1	1085	1085	NUM
ftr-299	978	2	(	(	PUNCT
ftr-299	978	3	4/15/13	4/15/13	NUM
ftr-299	978	4	)	)	PUNCT
ftr-299	978	5	.	.	PUNCT
ftr-299	979	1	the	the	DET
ftr-299	979	2	american	american	ADJ
ftr-299	979	3	taxpayer	taxpayer	PROPN
ftr-299	979	4	(	(	PUNCT
ftr-299	979	5	and	and	CCONJ
ftr-299	979	6	not	not	PART
ftr-299	979	7	so	so	ADV
ftr-299	979	8	grand	grand	ADJ
ftr-299	979	9	compromise	compromise	NOUN
ftr-299	979	10	)	)	PUNCT
ftr-299	979	11	relief	relief	NOUN
ftr-299	979	12	act	act	NOUN
ftr-299	979	13	of	of	ADP
ftr-299	979	14	2012	2012	NUM
ftr-299	979	15	extended	extend	VERB
ftr-299	979	16	the	the	DET
ftr-299	979	17	renewable	renewable	ADJ
ftr-299	979	18	electricity	electricity	NOUN
ftr-299	979	19	production	production	NOUN
ftr-299	979	20	tax	tax	NOUN
ftr-299	979	21	credit	credit	NOUN
ftr-299	979	22	of	of	ADP
ftr-299	979	23	§	§	PROPN
ftr-299	979	24	45	45	NUM
ftr-299	979	25	and	and	CCONJ
ftr-299	979	26	the	the	DET
ftr-299	979	27	elective	elective	ADJ
ftr-299	979	28	§	§	PROPN
ftr-299	979	29	48	48	NUM
ftr-299	979	30	alternative	alternative	ADJ
ftr-299	979	31	investment	investment	NOUN
ftr-299	979	32	tax	tax	NOUN
ftr-299	979	33	credit	credit	NOUN
ftr-299	979	34	for	for	ADP
ftr-299	979	35	electricity	electricity	NOUN
ftr-299	979	36	produced	produce	VERB
ftr-299	979	37	at	at	ADP
ftr-299	979	38	a	a	DET
ftr-299	979	39	qualified	qualified	ADJ
ftr-299	979	40	facility	facility	NOUN
ftr-299	979	41	if	if	SCONJ
ftr-299	979	42	construction	construction	NOUN
ftr-299	979	43	of	of	ADP
ftr-299	979	44	the	the	DET
ftr-299	979	45	facility	facility	NOUN
ftr-299	979	46	is	be	AUX
ftr-299	979	47	commenced	commence	VERB
ftr-299	979	48	before	before	ADP
ftr-299	979	49	1/1/14	1/1/14	NUM
ftr-299	979	50	.	.	PUNCT
ftr-299	980	1	qualified	qualified	ADJ
ftr-299	980	2	facilities	facility	NOUN
ftr-299	980	3	include	include	VERB
ftr-299	980	4	wind	wind	NOUN
ftr-299	980	5	facilities	facility	NOUN
ftr-299	980	6	,	,	PUNCT
ftr-299	980	7	closed	closed	ADJ
ftr-299	980	8	-	-	PUNCT
ftr-299	980	9	loop	loop	NOUN
ftr-299	980	10	biomass	biomass	NOUN
ftr-299	980	11	facilities	facility	NOUN
ftr-299	980	12	,	,	PUNCT
ftr-299	980	13	open	open	ADJ
ftr-299	980	14	-	-	PUNCT
ftr-299	980	15	loop	loop	NOUN
ftr-299	980	16	biomass	biomass	NOUN
ftr-299	980	17	facilities	facility	NOUN
ftr-299	980	18	,	,	PUNCT
ftr-299	980	19	geothermal	geothermal	ADJ
ftr-299	980	20	facilities	facility	NOUN
ftr-299	980	21	,	,	PUNCT
ftr-299	980	22	landfill	landfill	NOUN
ftr-299	980	23	gas	gas	NOUN
ftr-299	980	24	facilities	facility	NOUN
ftr-299	980	25	,	,	PUNCT
ftr-299	980	26	trash	trash	NOUN
ftr-299	980	27	facilities	facility	NOUN
ftr-299	980	28	,	,	PUNCT
ftr-299	980	29	hydropower	hydropower	NOUN
ftr-299	980	30	facilities	facility	NOUN
ftr-299	980	31	,	,	PUNCT
ftr-299	980	32	and	and	CCONJ
ftr-299	980	33	marine	marine	ADJ
ftr-299	980	34	and	and	CCONJ
ftr-299	980	35	hydrokinetic	hydrokinetic	ADJ
ftr-299	980	36	facilities	facility	NOUN
ftr-299	980	37	.	.	PUNCT
ftr-299	981	1	the	the	DET
ftr-299	981	2	notice	notice	NOUN
ftr-299	981	3	provides	provide	VERB
ftr-299	981	4	that	that	SCONJ
ftr-299	981	5	a	a	DET
ftr-299	981	6	taxpayer	taxpayer	NOUN
ftr-299	981	7	can	can	AUX
ftr-299	981	8	demonstrate	demonstrate	VERB
ftr-299	981	9	that	that	SCONJ
ftr-299	981	10	construction	construction	NOUN
ftr-299	981	11	has	have	AUX
ftr-299	981	12	commenced	commence	VERB
ftr-299	981	13	by	by	ADP
ftr-299	981	14	establishing	establish	VERB
ftr-299	981	15	that	that	SCONJ
ftr-299	981	16	“	"	PUNCT
ftr-299	981	17	physical	physical	ADJ
ftr-299	981	18	work	work	NOUN
ftr-299	981	19	of	of	ADP
ftr-299	981	20	a	a	DET
ftr-299	981	21	significant	significant	ADJ
ftr-299	981	22	nature	nature	NOUN
ftr-299	981	23	”	"	PUNCT
ftr-299	981	24	is	be	AUX
ftr-299	981	25	undertaken	undertake	VERB
ftr-299	981	26	,	,	PUNCT
ftr-299	981	27	or	or	CCONJ
ftr-299	981	28	by	by	ADP
ftr-299	981	29	meeting	meet	VERB
ftr-299	981	30	a	a	DET
ftr-299	981	31	safe	safe	ADJ
ftr-299	981	32	harbor	harbor	NOUN
ftr-299	981	33	that	that	SCONJ
ftr-299	981	34	five	five	NUM
ftr-299	981	35	percent	percent	NOUN
ftr-299	981	36	of	of	ADP
ftr-299	981	37	the	the	DET
ftr-299	981	38	cost	cost	NOUN
ftr-299	981	39	of	of	ADP
ftr-299	981	40	a	a	DET
ftr-299	981	41	project	project	NOUN
ftr-299	981	42	is	be	AUX
ftr-299	981	43	incurred	incur	VERB
ftr-299	981	44	before	before	ADP
ftr-299	981	45	1/1/14	1/1/14	NUM
ftr-299	981	46	.	.	PUNCT
ftr-299	982	1	the	the	DET
ftr-299	982	2	irs	irs	PROPN
ftr-299	982	3	may	may	AUX
ftr-299	982	4	determine	determine	VERB
ftr-299	982	5	that	that	PRON
ftr-299	982	6	construction	construction	NOUN
ftr-299	982	7	has	have	AUX
ftr-299	982	8	not	not	PART
ftr-299	982	9	commenced	commence	VERB
ftr-299	982	10	if	if	SCONJ
ftr-299	982	11	the	the	DET
ftr-299	982	12	taxpayer	taxpayer	NOUN
ftr-299	982	13	does	do	AUX
ftr-299	982	14	not	not	PART
ftr-299	982	15	maintain	maintain	VERB
ftr-299	982	16	a	a	DET
ftr-299	982	17	continuous	continuous	ADJ
ftr-299	982	18	program	program	NOUN
ftr-299	982	19	of	of	ADP
ftr-299	982	20	work	work	NOUN
ftr-299	982	21	.	.	PUNCT
ftr-299	983	1	significant	significant	ADJ
ftr-299	983	2	physical	physical	ADJ
ftr-299	983	3	work	work	NOUN
ftr-299	983	4	includes	include	VERB
ftr-299	983	5	excavating	excavate	VERB
ftr-299	983	6	foundations	foundation	NOUN
ftr-299	983	7	and	and	CCONJ
ftr-299	983	8	the	the	DET
ftr-299	983	9	manufacture	manufacture	NOUN
ftr-299	983	10	of	of	ADP
ftr-299	983	11	components	component	NOUN
ftr-299	983	12	under	under	ADP
ftr-299	983	13	a	a	DET
ftr-299	983	14	binding	bind	VERB
ftr-299	983	15	written	write	VERB
ftr-299	983	16	contract	contract	NOUN
ftr-299	983	17	that	that	PRON
ftr-299	983	18	are	be	AUX
ftr-299	983	19	not	not	PART
ftr-299	983	20	components	component	NOUN
ftr-299	983	21	held	hold	VERB
ftr-299	983	22	in	in	ADP
ftr-299	983	23	inventory	inventory	NOUN
ftr-299	983	24	by	by	ADP
ftr-299	983	25	the	the	DET
ftr-299	983	26	vendor	vendor	NOUN
ftr-299	983	27	.	.	PUNCT
ftr-299	984	1	significant	significant	ADJ
ftr-299	984	2	physical	physical	ADJ
ftr-299	984	3	work	work	NOUN
ftr-299	984	4	includes	include	VERB
ftr-299	984	5	work	work	NOUN
ftr-299	984	6	on	on	ADP
ftr-299	984	7	component	component	NOUN
ftr-299	984	8	parts	part	NOUN
ftr-299	984	9	of	of	ADP
ftr-299	984	10	multiple	multiple	ADJ
ftr-299	984	11	facilities	facility	NOUN
ftr-299	984	12	that	that	PRON
ftr-299	984	13	will	will	AUX
ftr-299	984	14	be	be	AUX
ftr-299	984	15	treated	treat	VERB
ftr-299	984	16	as	as	ADP
ftr-299	984	17	single	single	ADJ
ftr-299	984	18	project	project	NOUN
ftr-299	984	19	that	that	PRON
ftr-299	984	20	are	be	AUX
ftr-299	984	21	integral	integral	ADJ
ftr-299	984	22	to	to	ADP
ftr-299	984	23	the	the	DET
ftr-299	984	24	project	project	NOUN
ftr-299	984	25	,	,	PUNCT
ftr-299	984	26	such	such	ADJ
ftr-299	984	27	as	as	ADP
ftr-299	984	28	roads	road	NOUN
ftr-299	984	29	,	,	PUNCT
ftr-299	984	30	but	but	CCONJ
ftr-299	984	31	not	not	PART
ftr-299	984	32	fences	fence	NOUN
ftr-299	984	33	or	or	CCONJ
ftr-299	984	34	buildings	building	NOUN
ftr-299	984	35	.	.	PUNCT
ftr-299	985	1	significant	significant	ADJ
ftr-299	985	2	physical	physical	ADJ
ftr-299	985	3	work	work	NOUN
ftr-299	985	4	does	do	AUX
ftr-299	985	5	not	not	PART
ftr-299	985	6	include	include	VERB
ftr-299	985	7	preliminary	preliminary	ADJ
ftr-299	985	8	work	work	NOUN
ftr-299	985	9	such	such	ADJ
ftr-299	985	10	as	as	ADP
ftr-299	985	11	planning	planning	NOUN
ftr-299	985	12	,	,	PUNCT
ftr-299	985	13	design	design	NOUN
ftr-299	985	14	or	or	CCONJ
ftr-299	985	15	licensing	licensing	NOUN
ftr-299	985	16	activities	activity	NOUN
ftr-299	985	17	.	.	PUNCT
ftr-299	986	1	the	the	DET
ftr-299	986	2	safe	safe	ADJ
ftr-299	986	3	harbor	harbor	NOUN
ftr-299	986	4	is	be	AUX
ftr-299	986	5	available	available	ADJ
ftr-299	986	6	if	if	SCONJ
ftr-299	986	7	the	the	DET
ftr-299	986	8	taxpayer	taxpayer	NOUN
ftr-299	986	9	incurs	incur	VERB
ftr-299	986	10	five	five	NUM
ftr-299	986	11	percent	percent	NOUN
ftr-299	986	12	or	or	CCONJ
ftr-299	986	13	more	more	ADJ
ftr-299	986	14	of	of	ADP
ftr-299	986	15	the	the	DET
ftr-299	986	16	total	total	ADJ
ftr-299	986	17	cost	cost	NOUN
ftr-299	986	18	of	of	ADP
ftr-299	986	19	a	a	DET
ftr-299	986	20	facility	facility	NOUN
ftr-299	986	21	before	before	ADP
ftr-299	986	22	1/1/14	1/1/14	NUM
ftr-299	986	23	,	,	PUNCT
ftr-299	986	24	and	and	CCONJ
ftr-299	986	25	the	the	DET
ftr-299	986	26	taxpayer	taxpayer	NOUN
ftr-299	986	27	makes	make	VERB
ftr-299	986	28	continuous	continuous	ADJ
ftr-299	986	29	progress	progress	NOUN
ftr-299	986	30	towards	towards	ADP
ftr-299	986	31	completion	completion	NOUN
ftr-299	986	32	of	of	ADP
ftr-299	986	33	the	the	DET
ftr-299	986	34	facility	facility	NOUN
ftr-299	986	35	as	as	SCONJ
ftr-299	986	36	indicated	indicate	VERB
ftr-299	986	37	by	by	ADP
ftr-299	986	38	relevant	relevant	ADJ
ftr-299	986	39	facts	fact	NOUN
ftr-299	986	40	and	and	CCONJ
ftr-299	986	41	circumstances	circumstance	NOUN
ftr-299	986	42	specified	specify	VERB
ftr-299	986	43	in	in	ADP
ftr-299	986	44	the	the	DET
ftr-299	986	45	notice	notice	NOUN
ftr-299	986	46	.	.	PUNCT
ftr-299	987	1			X
ftr-299	987	2	woe	woe	NOUN
ftr-299	987	3	to	to	ADP
ftr-299	987	4	the	the	DET
ftr-299	987	5	taxpayer	taxpayer	NOUN
ftr-299	987	6	who	who	PRON
ftr-299	987	7	incurs	incur	VERB
ftr-299	987	8	cost	cost	NOUN
ftr-299	987	9	overruns	overrun	NOUN
ftr-299	987	10	so	so	SCONJ
ftr-299	987	11	that	that	SCONJ
ftr-299	987	12	the	the	DET
ftr-299	987	13	pre-1/1/14	pre-1/1/14	NOUN
ftr-299	987	14	expenses	expense	NOUN
ftr-299	987	15	do	do	AUX
ftr-299	987	16	not	not	PART
ftr-299	987	17	amount	amount	VERB
ftr-299	987	18	to	to	ADP
ftr-299	987	19	the	the	DET
ftr-299	987	20	requisite	requisite	ADJ
ftr-299	987	21	five	five	NUM
ftr-299	987	22	percent	percent	NOUN
ftr-299	987	23	.	.	PUNCT
ftr-299	988	1	the	the	DET
ftr-299	988	2	safe	safe	ADJ
ftr-299	988	3	harbor	harbor	NOUN
ftr-299	988	4	is	be	AUX
ftr-299	988	5	not	not	PART
ftr-299	988	6	satisfied	satisfied	ADJ
ftr-299	988	7	if	if	SCONJ
ftr-299	988	8	total	total	ADJ
ftr-299	988	9	costs	cost	NOUN
ftr-299	988	10	of	of	ADP
ftr-299	988	11	the	the	DET
ftr-299	988	12	facility	facility	NOUN
ftr-299	988	13	cause	cause	VERB
ftr-299	988	14	the	the	DET
ftr-299	988	15	amount	amount	NOUN
ftr-299	988	16	incurred	incur	VERB
ftr-299	988	17	before	before	ADP
ftr-299	988	18	1/1/14	1/1/14	NUM
ftr-299	988	19	,	,	PUNCT
ftr-299	988	20	to	to	PART
ftr-299	988	21	be	be	AUX
ftr-299	988	22	less	less	ADJ
ftr-299	988	23	than	than	ADP
ftr-299	988	24	five	five	NUM
ftr-299	988	25	percent	percent	NOUN
ftr-299	988	26	of	of	ADP
ftr-299	988	27	total	total	ADJ
ftr-299	988	28	cost	cost	NOUN
ftr-299	988	29	.	.	PUNCT
ftr-299	989	1	however	however	ADV
ftr-299	989	2	,	,	PUNCT
ftr-299	989	3	the	the	DET
ftr-299	989	4	credits	credit	NOUN
ftr-299	989	5	may	may	AUX
ftr-299	989	6	be	be	AUX
ftr-299	989	7	claimed	claim	VERB
ftr-299	989	8	on	on	ADP
ftr-299	989	9	some	some	PRON
ftr-299	989	10	but	but	CCONJ
ftr-299	989	11	not	not	PART
ftr-299	989	12	all	all	PRON
ftr-299	989	13	of	of	ADP
ftr-299	989	14	the	the	DET
ftr-299	989	15	facilities	facility	NOUN
ftr-299	989	16	constituting	constitute	VERB
ftr-299	989	17	a	a	DET
ftr-299	989	18	single	single	ADJ
ftr-299	989	19	project	project	NOUN
ftr-299	989	20	.	.	PUNCT
ftr-299	990	1	2	2	X
ftr-299	990	2	.	.	NUM
ftr-299	990	3	funded	fund	VERB
ftr-299	990	4	versus	versus	ADP
ftr-299	990	5	unfunded	unfunded	ADJ
ftr-299	990	6	research	research	NOUN
ftr-299	990	7	for	for	ADP
ftr-299	990	8	the	the	DET
ftr-299	990	9	§	§	ADJ
ftr-299	990	10	41	41	NUM
ftr-299	990	11	credit	credit	NOUN
ftr-299	990	12	.	.	PUNCT
ftr-299	991	1	geosyntec	geosyntec	NOUN
ftr-299	991	2	consultants	consultants	PROPN
ftr-299	991	3	,	,	PUNCT
ftr-299	991	4	inc	inc	PROPN
ftr-299	991	5	.	.	PROPN
ftr-299	992	1	v.	v.	PROPN
ftr-299	992	2	united	united	PROPN
ftr-299	992	3	states	states	PROPN
ftr-299	992	4	,	,	PUNCT
ftr-299	992	5	112	112	NUM
ftr-299	992	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	992	7	20135488	20135488	NUM
ftr-299	992	8	(	(	PUNCT
ftr-299	992	9	s.d	s.d	PROPN
ftr-299	992	10	.	.	PROPN
ftr-299	992	11	fla	fla	PROPN
ftr-299	992	12	.	.	PUNCT
ftr-299	993	1	4/15/13	4/15/13	NUM
ftr-299	993	2	)	)	PUNCT
ftr-299	993	3	.	.	PUNCT
ftr-299	994	1	a	a	DET
ftr-299	994	2	magistrate	magistrate	ADJ
ftr-299	994	3	judge	judge	NOUN
ftr-299	994	4	granted	grant	VERB
ftr-299	994	5	summary	summary	NOUN
ftr-299	994	6	judgment	judgment	NOUN
ftr-299	994	7	to	to	ADP
ftr-299	994	8	276	276	NUM
ftr-299	994	9	florida	florida	PROPN
ftr-299	994	10	tax	tax	NOUN
ftr-299	994	11	review	review	NOUN
ftr-299	994	12	[	[	X
ftr-299	994	13	vol	vol	NOUN
ftr-299	994	14	.	.	PUNCT
ftr-299	995	1	15:5	15:5	NUM
ftr-299	995	2	the	the	DET
ftr-299	995	3	taxpayer	taxpayer	NOUN
ftr-299	995	4	and	and	CCONJ
ftr-299	995	5	irs	irs	PROPN
ftr-299	995	6	on	on	ADP
ftr-299	995	7	issues	issue	NOUN
ftr-299	995	8	relating	relate	VERB
ftr-299	995	9	to	to	ADP
ftr-299	995	10	whether	whether	SCONJ
ftr-299	995	11	research	research	NOUN
ftr-299	995	12	was	be	AUX
ftr-299	995	13	funded	fund	VERB
ftr-299	995	14	or	or	CCONJ
ftr-299	995	15	unfunded	unfunded	ADJ
ftr-299	995	16	for	for	ADP
ftr-299	995	17	purposes	purpose	NOUN
ftr-299	995	18	of	of	ADP
ftr-299	995	19	the	the	DET
ftr-299	995	20	§	§	PROPN
ftr-299	995	21	41	41	NUM
ftr-299	995	22	20	20	NUM
ftr-299	995	23	percent	percent	NOUN
ftr-299	995	24	credit	credit	NOUN
ftr-299	995	25	for	for	ADP
ftr-299	995	26	increased	increase	VERB
ftr-299	995	27	research	research	NOUN
ftr-299	995	28	expenditures	expenditure	NOUN
ftr-299	995	29	.	.	PUNCT
ftr-299	996	1	under	under	ADP
ftr-299	996	2	§	§	PROPN
ftr-299	996	3	41(d)(4)(h	41(d)(4)(h	NUM
ftr-299	996	4	)	)	PUNCT
ftr-299	996	5	the	the	DET
ftr-299	996	6	research	research	NOUN
ftr-299	996	7	credit	credit	NOUN
ftr-299	996	8	is	be	AUX
ftr-299	996	9	not	not	PART
ftr-299	996	10	available	available	ADJ
ftr-299	996	11	to	to	ADP
ftr-299	996	12	a	a	DET
ftr-299	996	13	taxpayer	taxpayer	NOUN
ftr-299	996	14	if	if	SCONJ
ftr-299	996	15	another	another	DET
ftr-299	996	16	party	party	NOUN
ftr-299	996	17	has	have	AUX
ftr-299	996	18	funded	fund	VERB
ftr-299	996	19	otherwise	otherwise	ADV
ftr-299	996	20	qualifying	qualify	VERB
ftr-299	996	21	research	research	NOUN
ftr-299	996	22	.	.	PUNCT
ftr-299	997	1	reg	reg	NOUN
ftr-299	997	2	.	.	PUNCT
ftr-299	998	1	§	§	PROPN
ftr-299	998	2	1.41	1.41	NUM
ftr-299	998	3	-	-	PUNCT
ftr-299	998	4	4a(d	4a(d	NUM
ftr-299	998	5	)	)	PUNCT
ftr-299	998	6	provides	provide	VERB
ftr-299	998	7	that	that	SCONJ
ftr-299	998	8	,	,	PUNCT
ftr-299	998	9	“	"	PUNCT
ftr-299	998	10	amounts	amount	VERB
ftr-299	998	11	payable	payable	ADJ
ftr-299	998	12	under	under	ADP
ftr-299	998	13	any	any	DET
ftr-299	998	14	agreement	agreement	NOUN
ftr-299	998	15	that	that	PRON
ftr-299	998	16	are	be	AUX
ftr-299	998	17	contingent	contingent	ADJ
ftr-299	998	18	on	on	ADP
ftr-299	998	19	the	the	DET
ftr-299	998	20	success	success	NOUN
ftr-299	998	21	of	of	ADP
ftr-299	998	22	the	the	DET
ftr-299	998	23	research	research	NOUN
ftr-299	998	24	and	and	CCONJ
ftr-299	998	25	thus	thus	ADV
ftr-299	998	26	considered	consider	VERB
ftr-299	998	27	to	to	PART
ftr-299	998	28	be	be	AUX
ftr-299	998	29	paid	pay	VERB
ftr-299	998	30	for	for	ADP
ftr-299	998	31	the	the	DET
ftr-299	998	32	product	product	NOUN
ftr-299	998	33	or	or	CCONJ
ftr-299	998	34	result	result	NOUN
ftr-299	998	35	of	of	ADP
ftr-299	998	36	the	the	DET
ftr-299	998	37	research	research	NOUN
ftr-299	998	38	(	(	PUNCT
ftr-299	998	39	see	see	VERB
ftr-299	998	40	§	§	PROPN
ftr-299	998	41	1.41	1.41	NUM
ftr-299	998	42	-	-	PUNCT
ftr-299	998	43	2(e)(2	2(e)(2	NUM
ftr-299	998	44	)	)	PUNCT
ftr-299	998	45	)	)	PUNCT
ftr-299	998	46	are	be	AUX
ftr-299	998	47	not	not	PART
ftr-299	998	48	treated	treat	VERB
ftr-299	998	49	as	as	ADP
ftr-299	998	50	funding	funding	NOUN
ftr-299	998	51	.	.	PUNCT
ftr-299	999	1	...	...	PUNCT
ftr-299	999	2	”	"	PUNCT
ftr-299	999	3	reg	reg	NOUN
ftr-299	999	4	.	.	PUNCT
ftr-299	1000	1	§	§	PROPN
ftr-299	1000	2	1.41	1.41	NUM
ftr-299	1000	3	-	-	PUNCT
ftr-299	1000	4	4a(d)(1)(iii	4a(d)(1)(iii	NUM
ftr-299	1000	5	)	)	PUNCT
ftr-299	1000	6	provides	provide	VERB
ftr-299	1000	7	that	that	SCONJ
ftr-299	1000	8	an	an	DET
ftr-299	1000	9	expense	expense	NOUN
ftr-299	1000	10	is	be	AUX
ftr-299	1000	11	incurred	incur	VERB
ftr-299	1000	12	for	for	ADP
ftr-299	1000	13	qualified	qualified	ADJ
ftr-299	1000	14	research	research	NOUN
ftr-299	1000	15	under	under	ADP
ftr-299	1000	16	an	an	DET
ftr-299	1000	17	agreement	agreement	NOUN
ftr-299	1000	18	with	with	ADP
ftr-299	1000	19	third	third	ADJ
ftr-299	1000	20	parties	party	NOUN
ftr-299	1000	21	only	only	ADV
ftr-299	1000	22	if	if	SCONJ
ftr-299	1000	23	the	the	DET
ftr-299	1000	24	agreement	agreement	NOUN
ftr-299	1000	25	requires	require	VERB
ftr-299	1000	26	the	the	DET
ftr-299	1000	27	taxpayer	taxpayer	NOUN
ftr-299	1000	28	to	to	PART
ftr-299	1000	29	bear	bear	VERB
ftr-299	1000	30	the	the	DET
ftr-299	1000	31	expense	expense	NOUN
ftr-299	1000	32	even	even	ADV
ftr-299	1000	33	if	if	SCONJ
ftr-299	1000	34	the	the	DET
ftr-299	1000	35	research	research	NOUN
ftr-299	1000	36	is	be	AUX
ftr-299	1000	37	not	not	PART
ftr-299	1000	38	successful	successful	ADJ
ftr-299	1000	39	.	.	PUNCT
ftr-299	1001	1	fairchild	fairchild	PROPN
ftr-299	1001	2	industries	industries	PROPN
ftr-299	1001	3	,	,	PUNCT
ftr-299	1001	4	inc	inc	PROPN
ftr-299	1001	5	.	.	PROPN
ftr-299	1001	6	v.	v.	PROPN
ftr-299	1001	7	u.s	u.s	PROPN
ftr-299	1001	8	.	.	PROPN
ftr-299	1001	9	,	,	PUNCT
ftr-299	1001	10	71	71	NUM
ftr-299	1001	11	f.3d	f.3d	NUM
ftr-299	1001	12	868	868	NUM
ftr-299	1001	13	,	,	PUNCT
ftr-299	1001	14	870	870	NUM
ftr-299	1001	15	(	(	PUNCT
ftr-299	1001	16	fed	fed	PROPN
ftr-299	1001	17	.	.	PUNCT
ftr-299	1001	18	cir	cir	PROPN
ftr-299	1001	19	.	.	PROPN
ftr-299	1001	20	1995	1995	NUM
ftr-299	1001	21	)	)	PUNCT
ftr-299	1001	22	,	,	PUNCT
ftr-299	1001	23	interprets	interpret	VERB
ftr-299	1001	24	these	these	DET
ftr-299	1001	25	regulations	regulation	NOUN
ftr-299	1001	26	to	to	PART
ftr-299	1001	27	allocate	allocate	VERB
ftr-299	1001	28	“	"	PUNCT
ftr-299	1001	29	the	the	DET
ftr-299	1001	30	tax	tax	NOUN
ftr-299	1001	31	credit	credit	NOUN
ftr-299	1001	32	to	to	ADP
ftr-299	1001	33	the	the	DET
ftr-299	1001	34	person	person	NOUN
ftr-299	1001	35	that	that	PRON
ftr-299	1001	36	bears	bear	VERB
ftr-299	1001	37	the	the	DET
ftr-299	1001	38	financial	financial	ADJ
ftr-299	1001	39	risk	risk	NOUN
ftr-299	1001	40	of	of	ADP
ftr-299	1001	41	failure	failure	NOUN
ftr-299	1001	42	of	of	ADP
ftr-299	1001	43	the	the	DET
ftr-299	1001	44	research	research	NOUN
ftr-299	1001	45	to	to	PART
ftr-299	1001	46	produce	produce	VERB
ftr-299	1001	47	the	the	DET
ftr-299	1001	48	desired	desire	VERB
ftr-299	1001	49	product	product	NOUN
ftr-299	1001	50	or	or	CCONJ
ftr-299	1001	51	result	result	VERB
ftr-299	1001	52	.	.	PUNCT
ftr-299	1001	53	”	"	PUNCT
ftr-299	1002	1	the	the	DET
ftr-299	1002	2	magistrate	magistrate	PROPN
ftr-299	1002	3	judge	judge	NOUN
ftr-299	1002	4	held	hold	VERB
ftr-299	1002	5	that	that	SCONJ
ftr-299	1002	6	research	research	NOUN
ftr-299	1002	7	expenditures	expenditure	NOUN
ftr-299	1002	8	incurred	incur	VERB
ftr-299	1002	9	under	under	ADP
ftr-299	1002	10	the	the	DET
ftr-299	1002	11	taxpayer	taxpayer	NOUN
ftr-299	1002	12	’s	’s	PART
ftr-299	1002	13	fixed	fix	VERB
ftr-299	1002	14	price	price	NOUN
ftr-299	1002	15	contracts	contract	NOUN
ftr-299	1002	16	were	be	AUX
ftr-299	1002	17	eligible	eligible	ADJ
ftr-299	1002	18	for	for	ADP
ftr-299	1002	19	the	the	DET
ftr-299	1002	20	research	research	NOUN
ftr-299	1002	21	credit	credit	NOUN
ftr-299	1002	22	,	,	PUNCT
ftr-299	1002	23	and	and	CCONJ
ftr-299	1002	24	that	that	SCONJ
ftr-299	1002	25	the	the	DET
ftr-299	1002	26	research	research	NOUN
ftr-299	1002	27	was	be	AUX
ftr-299	1002	28	not	not	PART
ftr-299	1002	29	subject	subject	ADJ
ftr-299	1002	30	to	to	ADP
ftr-299	1002	31	funded	funded	ADJ
ftr-299	1002	32	contracts	contract	NOUN
ftr-299	1002	33	.	.	PUNCT
ftr-299	1003	1	under	under	ADP
ftr-299	1003	2	those	those	DET
ftr-299	1003	3	contracts	contract	NOUN
ftr-299	1003	4	the	the	DET
ftr-299	1003	5	taxpayer	taxpayer	NOUN
ftr-299	1003	6	was	be	AUX
ftr-299	1003	7	obligated	obligate	VERB
ftr-299	1003	8	to	to	PART
ftr-299	1003	9	perform	perform	VERB
ftr-299	1003	10	environmental	environmental	ADJ
ftr-299	1003	11	clean	clean	ADJ
ftr-299	1003	12	-	-	PUNCT
ftr-299	1003	13	up	up	ADP
ftr-299	1003	14	activities	activity	NOUN
ftr-299	1003	15	for	for	ADP
ftr-299	1003	16	a	a	DET
ftr-299	1003	17	fixed	fix	VERB
ftr-299	1003	18	price	price	NOUN
ftr-299	1003	19	subject	subject	NOUN
ftr-299	1003	20	to	to	ADP
ftr-299	1003	21	approval	approval	NOUN
ftr-299	1003	22	of	of	ADP
ftr-299	1003	23	the	the	DET
ftr-299	1003	24	client	client	NOUN
ftr-299	1003	25	.	.	PUNCT
ftr-299	1004	1	the	the	DET
ftr-299	1004	2	court	court	NOUN
ftr-299	1004	3	observed	observe	VERB
ftr-299	1004	4	that	that	SCONJ
ftr-299	1004	5	,	,	PUNCT
ftr-299	1004	6	“	"	PUNCT
ftr-299	1004	7	the	the	DET
ftr-299	1004	8	nature	nature	NOUN
ftr-299	1004	9	of	of	ADP
ftr-299	1004	10	fixed	fix	VERB
ftr-299	1004	11	-	-	PUNCT
ftr-299	1004	12	price	price	NOUN
ftr-299	1004	13	contracts	contract	NOUN
ftr-299	1004	14	makes	make	VERB
ftr-299	1004	15	them	they	PRON
ftr-299	1004	16	inherently	inherently	ADV
ftr-299	1004	17	risky	risky	ADJ
ftr-299	1004	18	to	to	ADP
ftr-299	1004	19	contractors	contractor	NOUN
ftr-299	1004	20	.	.	PUNCT
ftr-299	1005	1	under	under	ADP
ftr-299	1005	2	these	these	DET
ftr-299	1005	3	types	type	NOUN
ftr-299	1005	4	of	of	ADP
ftr-299	1005	5	contracts	contract	NOUN
ftr-299	1005	6	,	,	PUNCT
ftr-299	1005	7	to	to	ADP
ftr-299	1005	8	the	the	DET
ftr-299	1005	9	extent	extent	NOUN
ftr-299	1005	10	a	a	DET
ftr-299	1005	11	contractor	contractor	NOUN
ftr-299	1005	12	’s	’s	PART
ftr-299	1005	13	performance	performance	NOUN
ftr-299	1005	14	is	be	AUX
ftr-299	1005	15	unsuccessful	unsuccessful	ADJ
ftr-299	1005	16	,	,	PUNCT
ftr-299	1005	17	the	the	DET
ftr-299	1005	18	contractor	contractor	NOUN
ftr-299	1005	19	must	must	AUX
ftr-299	1005	20	remedy	remedy	VERB
ftr-299	1005	21	the	the	DET
ftr-299	1005	22	performance	performance	NOUN
ftr-299	1005	23	without	without	ADP
ftr-299	1005	24	additional	additional	ADJ
ftr-299	1005	25	compensation	compensation	NOUN
ftr-299	1005	26	.	.	PUNCT
ftr-299	1006	1	thus	thus	ADV
ftr-299	1006	2	,	,	PUNCT
ftr-299	1006	3	these	these	DET
ftr-299	1006	4	contracts	contract	NOUN
ftr-299	1006	5	generally	generally	ADV
ftr-299	1006	6	place	place	VERB
ftr-299	1006	7	maximum	maximum	ADJ
ftr-299	1006	8	economic	economic	ADJ
ftr-299	1006	9	risk	risk	NOUN
ftr-299	1006	10	on	on	ADP
ftr-299	1006	11	contractors	contractor	NOUN
ftr-299	1006	12	who	who	PRON
ftr-299	1006	13	ultimately	ultimately	ADV
ftr-299	1006	14	bear	bear	VERB
ftr-299	1006	15	responsibility	responsibility	NOUN
ftr-299	1006	16	for	for	ADP
ftr-299	1006	17	all	all	DET
ftr-299	1006	18	costs	cost	NOUN
ftr-299	1006	19	and	and	CCONJ
ftr-299	1006	20	resulting	result	VERB
ftr-299	1006	21	profit	profit	NOUN
ftr-299	1006	22	or	or	CCONJ
ftr-299	1006	23	loss	loss	NOUN
ftr-299	1006	24	.	.	PUNCT
ftr-299	1006	25	”	"	PUNCT
ftr-299	1007	1	the	the	DET
ftr-299	1007	2	magistrate	magistrate	NOUN
ftr-299	1007	3	judge	judge	NOUN
ftr-299	1007	4	also	also	ADV
ftr-299	1007	5	held	hold	VERB
ftr-299	1007	6	that	that	SCONJ
ftr-299	1007	7	research	research	NOUN
ftr-299	1007	8	performed	perform	VERB
ftr-299	1007	9	under	under	ADP
ftr-299	1007	10	“	"	PUNCT
ftr-299	1007	11	capped	capped	ADJ
ftr-299	1007	12	”	"	PUNCT
ftr-299	1007	13	contracts	contract	NOUN
ftr-299	1007	14	was	be	AUX
ftr-299	1007	15	funded	fund	VERB
ftr-299	1007	16	research	research	NOUN
ftr-299	1007	17	.	.	PUNCT
ftr-299	1008	1	the	the	DET
ftr-299	1008	2	capped	cap	VERB
ftr-299	1008	3	contracts	contract	NOUN
ftr-299	1008	4	provided	provide	VERB
ftr-299	1008	5	for	for	ADP
ftr-299	1008	6	reimbursement	reimbursement	NOUN
ftr-299	1008	7	of	of	ADP
ftr-299	1008	8	costs	cost	NOUN
ftr-299	1008	9	up	up	ADP
ftr-299	1008	10	to	to	ADP
ftr-299	1008	11	a	a	DET
ftr-299	1008	12	capped	cap	VERB
ftr-299	1008	13	amount	amount	NOUN
ftr-299	1008	14	.	.	PUNCT
ftr-299	1009	1	the	the	DET
ftr-299	1009	2	court	court	NOUN
ftr-299	1009	3	indicated	indicate	VERB
ftr-299	1009	4	that	that	SCONJ
ftr-299	1009	5	,	,	PUNCT
ftr-299	1009	6	“	"	PUNCT
ftr-299	1009	7	a	a	DET
ftr-299	1009	8	distinctive	distinctive	ADJ
ftr-299	1009	9	feature	feature	NOUN
ftr-299	1009	10	of	of	ADP
ftr-299	1009	11	the	the	DET
ftr-299	1009	12	capped	cap	VERB
ftr-299	1009	13	contracts	contract	NOUN
ftr-299	1009	14	at	at	ADP
ftr-299	1009	15	issue	issue	NOUN
ftr-299	1009	16	is	be	AUX
ftr-299	1009	17	that	that	SCONJ
ftr-299	1009	18	each	each	DET
ftr-299	1009	19	one	one	NOUN
ftr-299	1009	20	obligates	obligate	VERB
ftr-299	1009	21	the	the	DET
ftr-299	1009	22	client	client	NOUN
ftr-299	1009	23	to	to	PART
ftr-299	1009	24	reimburse	reimburse	VERB
ftr-299	1009	25	[	[	X
ftr-299	1009	26	taxpayer	taxpayer	X
ftr-299	1009	27	]	]	PUNCT
ftr-299	1009	28	for	for	ADP
ftr-299	1009	29	pre	pre	ADJ
ftr-299	1009	30	-	-	ADJ
ftr-299	1009	31	defined	define	VERB
ftr-299	1009	32	tasks	task	NOUN
ftr-299	1009	33	at	at	ADP
ftr-299	1009	34	pre	pre	ADJ
ftr-299	1009	35	-	-	ADJ
ftr-299	1009	36	defined	define	VERB
ftr-299	1009	37	rates	rate	NOUN
ftr-299	1009	38	in	in	ADP
ftr-299	1009	39	accordance	accordance	NOUN
ftr-299	1009	40	with	with	ADP
ftr-299	1009	41	a	a	DET
ftr-299	1009	42	detailed	detailed	ADJ
ftr-299	1009	43	project	project	NOUN
ftr-299	1009	44	budget	budget	NOUN
ftr-299	1009	45	.	.	PUNCT
ftr-299	1009	46	”	"	PUNCT
ftr-299	1010	1	the	the	DET
ftr-299	1010	2	magistrate	magistrate	PROPN
ftr-299	1010	3	judge	judge	NOUN
ftr-299	1010	4	indicated	indicate	VERB
ftr-299	1010	5	that	that	SCONJ
ftr-299	1010	6	the	the	DET
ftr-299	1010	7	capped	cap	VERB
ftr-299	1010	8	contracts	contract	NOUN
ftr-299	1010	9	were	be	AUX
ftr-299	1010	10	similar	similar	ADJ
ftr-299	1010	11	to	to	PART
ftr-299	1010	12	cost	cost	VERB
ftr-299	1010	13	plus	plus	CCONJ
ftr-299	1010	14	contracts	contract	NOUN
ftr-299	1010	15	that	that	PRON
ftr-299	1010	16	placed	place	VERB
ftr-299	1010	17	the	the	DET
ftr-299	1010	18	risk	risk	NOUN
ftr-299	1010	19	of	of	ADP
ftr-299	1010	20	failed	fail	VERB
ftr-299	1010	21	research	research	NOUN
ftr-299	1010	22	on	on	ADP
ftr-299	1010	23	the	the	DET
ftr-299	1010	24	client	client	NOUN
ftr-299	1010	25	,	,	PUNCT
ftr-299	1010	26	and	and	CCONJ
ftr-299	1010	27	thus	thus	ADV
ftr-299	1010	28	were	be	AUX
ftr-299	1010	29	funded	fund	VERB
ftr-299	1010	30	contracts	contract	NOUN
ftr-299	1010	31	that	that	PRON
ftr-299	1010	32	did	do	AUX
ftr-299	1010	33	not	not	PART
ftr-299	1010	34	cause	cause	VERB
ftr-299	1010	35	the	the	DET
ftr-299	1010	36	taxpayer	taxpayer	NOUN
ftr-299	1010	37	to	to	PART
ftr-299	1010	38	incur	incur	VERB
ftr-299	1010	39	research	research	NOUN
ftr-299	1010	40	expenditures	expenditure	NOUN
ftr-299	1010	41	eligible	eligible	ADJ
ftr-299	1010	42	for	for	ADP
ftr-299	1010	43	the	the	DET
ftr-299	1010	44	credit	credit	NOUN
ftr-299	1010	45	.	.	PUNCT
ftr-299	1011	1	3	3	X
ftr-299	1011	2	.	.	X
ftr-299	1011	3	and	and	CCONJ
ftr-299	1011	4	the	the	DET
ftr-299	1011	5	irs	irs	PROPN
ftr-299	1011	6	gets	get	VERB
ftr-299	1011	7	ready	ready	ADJ
ftr-299	1011	8	to	to	PART
ftr-299	1011	9	start	start	VERB
ftr-299	1011	10	administering	administer	VERB
ftr-299	1011	11	national	national	ADJ
ftr-299	1011	12	health	health	PROPN
ftr-299	1011	13	care	care	PROPN
ftr-299	1011	14	.	.	PUNCT
ftr-299	1012	1	reg-113792	reg-113792	NOUN
ftr-299	1012	2	-	-	PUNCT
ftr-299	1012	3	13	13	NUM
ftr-299	1012	4	,	,	PUNCT
ftr-299	1012	5	tax	tax	NOUN
ftr-299	1012	6	credit	credit	NOUN
ftr-299	1012	7	for	for	ADP
ftr-299	1012	8	employee	employee	NOUN
ftr-299	1012	9	health	health	NOUN
ftr-299	1012	10	insurance	insurance	NOUN
ftr-299	1012	11	expenses	expense	NOUN
ftr-299	1012	12	of	of	ADP
ftr-299	1012	13	small	small	ADJ
ftr-299	1012	14	employers	employer	NOUN
ftr-299	1012	15	,	,	PUNCT
ftr-299	1012	16	78	78	NUM
ftr-299	1012	17	f.r	f.r	NOUN
ftr-299	1012	18	.	.	NOUN
ftr-299	1012	19	52719	52719	NUM
ftr-299	1012	20	(	(	PUNCT
ftr-299	1012	21	8/26/13	8/26/13	NUM
ftr-299	1012	22	)	)	PUNCT
ftr-299	1012	23	.	.	PUNCT
ftr-299	1013	1	the	the	DET
ftr-299	1013	2	irs	irs	PROPN
ftr-299	1013	3	and	and	CCONJ
ftr-299	1013	4	treasury	treasury	PROPN
ftr-299	1013	5	have	have	AUX
ftr-299	1013	6	published	publish	VERB
ftr-299	1013	7	prop	prop	NOUN
ftr-299	1013	8	reg	reg	NOUN
ftr-299	1013	9	.	.	PUNCT
ftr-299	1014	1	§	§	PROPN
ftr-299	1014	2	§	§	PROPN
ftr-299	1014	3	1.45r-1	1.45r-1	NUM
ftr-299	1014	4	through	through	ADP
ftr-299	1014	5	1.45r-5	1.45r-5	NUM
ftr-299	1014	6	,	,	PUNCT
ftr-299	1014	7	which	which	PRON
ftr-299	1014	8	provide	provide	VERB
ftr-299	1014	9	comprehensive	comprehensive	ADJ
ftr-299	1014	10	guidance	guidance	NOUN
ftr-299	1014	11	regarding	regard	VERB
ftr-299	1014	12	the	the	DET
ftr-299	1014	13	§	§	PROPN
ftr-299	1014	14	45r	45r	NOUN
ftr-299	1014	15	credit	credit	NOUN
ftr-299	1014	16	,	,	PUNCT
ftr-299	1014	17	enacted	enact	VERB
ftr-299	1014	18	as	as	ADP
ftr-299	1014	19	part	part	NOUN
ftr-299	1014	20	of	of	ADP
ftr-299	1014	21	the	the	DET
ftr-299	1014	22	patient	patient	NOUN
ftr-299	1014	23	protection	protection	NOUN
ftr-299	1014	24	and	and	CCONJ
ftr-299	1014	25	affordable	affordable	ADJ
ftr-299	1014	26	care	care	PROPN
ftr-299	1014	27	act	act	PROPN
ftr-299	1014	28	,	,	PUNCT
ftr-299	1014	29	available	available	ADJ
ftr-299	1014	30	to	to	ADP
ftr-299	1014	31	certain	certain	ADJ
ftr-299	1014	32	small	small	ADJ
ftr-299	1014	33	employers	employer	NOUN
ftr-299	1014	34	that	that	PRON
ftr-299	1014	35	offer	offer	VERB
ftr-299	1014	36	health	health	NOUN
ftr-299	1014	37	insurance	insurance	NOUN
ftr-299	1014	38	coverage	coverage	NOUN
ftr-299	1014	39	to	to	ADP
ftr-299	1014	40	their	their	PRON
ftr-299	1014	41	employees	employee	NOUN
ftr-299	1014	42	.	.	PUNCT
ftr-299	1015	1	the	the	DET
ftr-299	1015	2	regulations	regulation	NOUN
ftr-299	1015	3	are	be	AUX
ftr-299	1015	4	proposed	propose	VERB
ftr-299	1015	5	to	to	PART
ftr-299	1015	6	be	be	AUX
ftr-299	1015	7	effective	effective	ADJ
ftr-299	1015	8	for	for	ADP
ftr-299	1015	9	years	year	NOUN
ftr-299	1015	10	beginning	begin	VERB
ftr-299	1015	11	after	after	ADP
ftr-299	1015	12	12/31/13	12/31/13	PROPN
ftr-299	1015	13	.	.	NOUN
ftr-299	1015	14	2014	2014	NUM
ftr-299	1015	15	]	]	PUNCT
ftr-299	1015	16	recent	recent	ADJ
ftr-299	1015	17	developments	development	NOUN
ftr-299	1015	18	in	in	ADP
ftr-299	1015	19	federal	federal	ADJ
ftr-299	1015	20	income	income	NOUN
ftr-299	1015	21	taxation	taxation	NOUN
ftr-299	1015	22	277	277	NUM
ftr-299	1015	23	however	however	ADV
ftr-299	1015	24	,	,	PUNCT
ftr-299	1015	25	employers	employer	NOUN
ftr-299	1015	26	may	may	AUX
ftr-299	1015	27	rely	rely	VERB
ftr-299	1015	28	on	on	ADP
ftr-299	1015	29	the	the	DET
ftr-299	1015	30	proposed	propose	VERB
ftr-299	1015	31	regulations	regulation	NOUN
ftr-299	1015	32	for	for	ADP
ftr-299	1015	33	years	year	NOUN
ftr-299	1015	34	beginning	begin	VERB
ftr-299	1015	35	after	after	ADP
ftr-299	1015	36	12/31/13	12/31/13	PROPN
ftr-299	1015	37	,	,	PUNCT
ftr-299	1015	38	and	and	CCONJ
ftr-299	1015	39	before	before	ADP
ftr-299	1015	40	12/31/14	12/31/14	PROPN
ftr-299	1015	41	.	.	PUNCT
ftr-299	1015	42	g.	g.	PROPN
ftr-299	1015	43	natural	natural	ADJ
ftr-299	1015	44	resources	resource	NOUN
ftr-299	1015	45	deductions	deduction	NOUN
ftr-299	1015	46	&	&	CCONJ
ftr-299	1015	47	credits	credit	NOUN
ftr-299	1015	48	1	1	NUM
ftr-299	1015	49	.	.	PUNCT
ftr-299	1015	50	hurry	hurry	VERB
ftr-299	1015	51	to	to	PART
ftr-299	1015	52	get	get	VERB
ftr-299	1015	53	in	in	ADP
ftr-299	1015	54	line	line	NOUN
ftr-299	1015	55	for	for	ADP
ftr-299	1015	56	qualified	qualified	ADJ
ftr-299	1015	57	advanced	advanced	ADJ
ftr-299	1015	58	energy	energy	NOUN
ftr-299	1015	59	project	project	NOUN
ftr-299	1015	60	credits	credit	NOUN
ftr-299	1015	61	.	.	PUNCT
ftr-299	1016	1	notice	notice	VERB
ftr-299	1016	2	2013	2013	NUM
ftr-299	1016	3	-	-	SYM
ftr-299	1016	4	12	12	NUM
ftr-299	1016	5	,	,	PUNCT
ftr-299	1016	6	2013	2013	NUM
ftr-299	1016	7	-	-	SYM
ftr-299	1016	8	10	10	NUM
ftr-299	1016	9	i.r.b	i.r.b	NOUN
ftr-299	1016	10	.	.	PUNCT
ftr-299	1017	1	543	543	NUM
ftr-299	1017	2	(	(	PUNCT
ftr-299	1017	3	2/7/13	2/7/13	NUM
ftr-299	1017	4	)	)	PUNCT
ftr-299	1017	5	.	.	PUNCT
ftr-299	1018	1	the	the	DET
ftr-299	1018	2	irs	irs	PROPN
ftr-299	1018	3	has	have	AUX
ftr-299	1018	4	announced	announce	VERB
ftr-299	1018	5	that	that	DET
ftr-299	1018	6	phase	phase	NOUN
ftr-299	1018	7	ii	ii	PROPN
ftr-299	1018	8	of	of	ADP
ftr-299	1018	9	§	§	PROPN
ftr-299	1018	10	48c	48c	NOUN
ftr-299	1018	11	credits	credit	NOUN
ftr-299	1018	12	for	for	ADP
ftr-299	1018	13	establishing	establish	VERB
ftr-299	1018	14	a	a	DET
ftr-299	1018	15	manufacturing	manufacturing	NOUN
ftr-299	1018	16	facility	facility	NOUN
ftr-299	1018	17	to	to	PART
ftr-299	1018	18	produce	produce	VERB
ftr-299	1018	19	advanced	advanced	ADJ
ftr-299	1018	20	energy	energy	NOUN
ftr-299	1018	21	property	property	NOUN
ftr-299	1018	22	will	will	AUX
ftr-299	1018	23	provide	provide	VERB
ftr-299	1018	24	an	an	DET
ftr-299	1018	25	allocation	allocation	NOUN
ftr-299	1018	26	of	of	ADP
ftr-299	1018	27	$	$	SYM
ftr-299	1018	28	150,228,397	150,228,397	NUM
ftr-299	1018	29	of	of	ADP
ftr-299	1018	30	credits	credit	NOUN
ftr-299	1018	31	.	.	PUNCT
ftr-299	1019	1	section	section	NOUN
ftr-299	1019	2	48c(a	48c(a	NUM
ftr-299	1019	3	)	)	PUNCT
ftr-299	1019	4	provides	provide	VERB
ftr-299	1019	5	a	a	DET
ftr-299	1019	6	30	30	NUM
ftr-299	1019	7	percent	percent	NOUN
ftr-299	1019	8	credit	credit	NOUN
ftr-299	1019	9	for	for	ADP
ftr-299	1019	10	investment	investment	NOUN
ftr-299	1019	11	in	in	ADP
ftr-299	1019	12	the	the	DET
ftr-299	1019	13	taxable	taxable	ADJ
ftr-299	1019	14	year	year	NOUN
ftr-299	1019	15	in	in	ADP
ftr-299	1019	16	a	a	DET
ftr-299	1019	17	qualifying	qualify	VERB
ftr-299	1019	18	advanced	advanced	ADJ
ftr-299	1019	19	energy	energy	NOUN
ftr-299	1019	20	project	project	NOUN
ftr-299	1019	21	certified	certify	VERB
ftr-299	1019	22	by	by	ADP
ftr-299	1019	23	the	the	DET
ftr-299	1019	24	irs	irs	PROPN
ftr-299	1019	25	on	on	ADP
ftr-299	1019	26	recommendation	recommendation	NOUN
ftr-299	1019	27	by	by	ADP
ftr-299	1019	28	the	the	DET
ftr-299	1019	29	department	department	NOUN
ftr-299	1019	30	of	of	ADP
ftr-299	1019	31	energy	energy	NOUN
ftr-299	1019	32	.	.	PUNCT
ftr-299	1020	1	the	the	DET
ftr-299	1020	2	maximum	maximum	ADJ
ftr-299	1020	3	credit	credit	NOUN
ftr-299	1020	4	for	for	ADP
ftr-299	1020	5	any	any	DET
ftr-299	1020	6	project	project	NOUN
ftr-299	1020	7	is	be	AUX
ftr-299	1020	8	$	$	SYM
ftr-299	1020	9	30	30	NUM
ftr-299	1020	10	million	million	NUM
ftr-299	1020	11	.	.	PUNCT
ftr-299	1021	1	a	a	DET
ftr-299	1021	2	concept	concept	NOUN
ftr-299	1021	3	paper	paper	NOUN
ftr-299	1021	4	must	must	AUX
ftr-299	1021	5	be	be	AUX
ftr-299	1021	6	submitted	submit	VERB
ftr-299	1021	7	to	to	ADP
ftr-299	1021	8	doe	doe	NOUN
ftr-299	1021	9	(	(	PUNCT
ftr-299	1021	10	electronically	electronically	ADV
ftr-299	1021	11	)	)	PUNCT
ftr-299	1021	12	by	by	ADP
ftr-299	1021	13	4/9/13	4/9/13	NUM
ftr-299	1021	14	.	.	PUNCT
ftr-299	1022	1	if	if	SCONJ
ftr-299	1022	2	invited	invite	VERB
ftr-299	1022	3	by	by	ADP
ftr-299	1022	4	doe	doe	NOUN
ftr-299	1022	5	,	,	PUNCT
ftr-299	1022	6	the	the	DET
ftr-299	1022	7	§	§	PROPN
ftr-299	1022	8	48c	48c	NOUN
ftr-299	1022	9	application	application	NOUN
ftr-299	1022	10	must	must	AUX
ftr-299	1022	11	be	be	AUX
ftr-299	1022	12	submitted	submit	VERB
ftr-299	1022	13	by	by	ADP
ftr-299	1022	14	7/23/13	7/23/13	NUM
ftr-299	1022	15	.	.	PUNCT
ftr-299	1023	1	the	the	DET
ftr-299	1023	2	doe	doe	NOUN
ftr-299	1023	3	will	will	AUX
ftr-299	1023	4	rank	rank	VERB
ftr-299	1023	5	applications	application	NOUN
ftr-299	1023	6	.	.	PUNCT
ftr-299	1024	1	the	the	DET
ftr-299	1024	2	highest	high	ADJ
ftr-299	1024	3	ranked	rank	VERB
ftr-299	1024	4	application	application	NOUN
ftr-299	1024	5	will	will	AUX
ftr-299	1024	6	receive	receive	VERB
ftr-299	1024	7	the	the	DET
ftr-299	1024	8	full	full	ADJ
ftr-299	1024	9	$	$	SYM
ftr-299	1024	10	30	30	NUM
ftr-299	1024	11	million	million	NUM
ftr-299	1024	12	credit	credit	NOUN
ftr-299	1024	13	,	,	PUNCT
ftr-299	1024	14	down	down	ADP
ftr-299	1024	15	the	the	DET
ftr-299	1024	16	list	list	NOUN
ftr-299	1024	17	until	until	SCONJ
ftr-299	1024	18	the	the	DET
ftr-299	1024	19	amount	amount	NOUN
ftr-299	1024	20	of	of	ADP
ftr-299	1024	21	available	available	ADJ
ftr-299	1024	22	credits	credit	NOUN
ftr-299	1024	23	is	be	AUX
ftr-299	1024	24	exhausted	exhaust	VERB
ftr-299	1024	25	.	.	PUNCT
ftr-299	1025	1	h.	h.	NOUN
ftr-299	1025	2	loss	loss	NOUN
ftr-299	1025	3	transactions	transaction	NOUN
ftr-299	1025	4	,	,	PUNCT
ftr-299	1025	5	bad	bad	ADJ
ftr-299	1025	6	debts	debt	NOUN
ftr-299	1025	7	,	,	PUNCT
ftr-299	1025	8	and	and	CCONJ
ftr-299	1025	9	nols	nols	PROPN
ftr-299	1025	10	1	1	NUM
ftr-299	1025	11	.	.	PUNCT
ftr-299	1026	1	should	should	AUX
ftr-299	1026	2	the	the	DET
ftr-299	1026	3	irs	irs	PROPN
ftr-299	1026	4	tighten	tighten	VERB
ftr-299	1026	5	banks	bank	NOUN
ftr-299	1026	6	’	'	PUNCT
ftr-299	1026	7	bad	bad	ADJ
ftr-299	1026	8	debt	debt	NOUN
ftr-299	1026	9	deductions	deduction	NOUN
ftr-299	1026	10	?	?	PUNCT
ftr-299	1027	1	notice	notice	VERB
ftr-299	1027	2	2013	2013	NUM
ftr-299	1027	3	-	-	SYM
ftr-299	1027	4	35	35	NUM
ftr-299	1027	5	,	,	PUNCT
ftr-299	1027	6	2013	2013	NUM
ftr-299	1027	7	-	-	SYM
ftr-299	1027	8	24	24	NUM
ftr-299	1027	9	i.r.b	i.r.b	NOUN
ftr-299	1027	10	.	.	PUNCT
ftr-299	1028	1	1240	1240	NUM
ftr-299	1028	2	(	(	PUNCT
ftr-299	1028	3	5/20/13	5/20/13	NUM
ftr-299	1028	4	)	)	PUNCT
ftr-299	1028	5	.	.	PUNCT
ftr-299	1029	1	the	the	DET
ftr-299	1029	2	irs	irs	PROPN
ftr-299	1029	3	is	be	AUX
ftr-299	1029	4	asking	ask	VERB
ftr-299	1029	5	for	for	ADP
ftr-299	1029	6	comments	comment	NOUN
ftr-299	1029	7	about	about	ADP
ftr-299	1029	8	whether	whether	SCONJ
ftr-299	1029	9	the	the	DET
ftr-299	1029	10	conclusive	conclusive	ADJ
ftr-299	1029	11	presumptions	presumption	NOUN
ftr-299	1029	12	of	of	ADP
ftr-299	1029	13	reg	reg	NOUN
ftr-299	1029	14	.	.	PUNCT
ftr-299	1030	1	§	§	PROPN
ftr-299	1030	2	1.166	1.166	NUM
ftr-299	1030	3	-	-	NUM
ftr-299	1030	4	2(d	2(d	NUM
ftr-299	1030	5	)	)	PUNCT
ftr-299	1030	6	regarding	regard	VERB
ftr-299	1030	7	worthless	worthless	ADJ
ftr-299	1030	8	bad	bad	ADJ
ftr-299	1030	9	debts	debt	NOUN
ftr-299	1030	10	should	should	AUX
ftr-299	1030	11	be	be	AUX
ftr-299	1030	12	revised	revise	VERB
ftr-299	1030	13	in	in	ADP
ftr-299	1030	14	light	light	NOUN
ftr-299	1030	15	of	of	ADP
ftr-299	1030	16	changes	change	NOUN
ftr-299	1030	17	in	in	ADP
ftr-299	1030	18	banking	banking	NOUN
ftr-299	1030	19	regulation	regulation	NOUN
ftr-299	1030	20	.	.	PUNCT
ftr-299	1031	1	reg	reg	NOUN
ftr-299	1031	2	.	.	PUNCT
ftr-299	1032	1	§	§	PROPN
ftr-299	1032	2	§	§	PROPN
ftr-299	1032	3	1.166	1.166	NUM
ftr-299	1032	4	-	-	PUNCT
ftr-299	1032	5	2(d)(1	2(d)(1	NUM
ftr-299	1032	6	)	)	PUNCT
ftr-299	1032	7	and	and	CCONJ
ftr-299	1032	8	(	(	PUNCT
ftr-299	1032	9	3	3	X
ftr-299	1032	10	)	)	PUNCT
ftr-299	1032	11	provide	provide	VERB
ftr-299	1032	12	conclusive	conclusive	ADJ
ftr-299	1032	13	presumptions	presumption	NOUN
ftr-299	1032	14	that	that	SCONJ
ftr-299	1032	15	bank	bank	NOUN
ftr-299	1032	16	’s	’s	PART
ftr-299	1032	17	bad	bad	ADJ
ftr-299	1032	18	debts	debt	NOUN
ftr-299	1032	19	are	be	AUX
ftr-299	1032	20	worthless	worthless	ADJ
ftr-299	1032	21	if	if	SCONJ
ftr-299	1032	22	either	either	CCONJ
ftr-299	1032	23	(	(	PUNCT
ftr-299	1032	24	1	1	X
ftr-299	1032	25	)	)	PUNCT
ftr-299	1032	26	a	a	DET
ftr-299	1032	27	bank	bank	NOUN
ftr-299	1032	28	or	or	CCONJ
ftr-299	1032	29	other	other	ADJ
ftr-299	1032	30	regulated	regulated	ADJ
ftr-299	1032	31	corporation	corporation	NOUN
ftr-299	1032	32	charges	charge	VERB
ftr-299	1032	33	off	off	ADP
ftr-299	1032	34	a	a	DET
ftr-299	1032	35	debt	debt	NOUN
ftr-299	1032	36	in	in	ADP
ftr-299	1032	37	obedience	obedience	NOUN
ftr-299	1032	38	to	to	ADP
ftr-299	1032	39	a	a	DET
ftr-299	1032	40	specific	specific	ADJ
ftr-299	1032	41	order	order	NOUN
ftr-299	1032	42	or	or	CCONJ
ftr-299	1032	43	in	in	ADP
ftr-299	1032	44	conformity	conformity	NOUN
ftr-299	1032	45	with	with	ADP
ftr-299	1032	46	established	establish	VERB
ftr-299	1032	47	polices	police	NOUN
ftr-299	1032	48	of	of	ADP
ftr-299	1032	49	the	the	DET
ftr-299	1032	50	regulatory	regulatory	ADJ
ftr-299	1032	51	authority	authority	NOUN
ftr-299	1032	52	which	which	PRON
ftr-299	1032	53	confirms	confirm	VERB
ftr-299	1032	54	the	the	DET
ftr-299	1032	55	charge	charge	NOUN
ftr-299	1032	56	-	-	PUNCT
ftr-299	1032	57	off	off	NOUN
ftr-299	1032	58	,	,	PUNCT
ftr-299	1032	59	or	or	CCONJ
ftr-299	1032	60	(	(	PUNCT
ftr-299	1032	61	2	2	NUM
ftr-299	1032	62	)	)	PUNCT
ftr-299	1032	63	under	under	ADP
ftr-299	1032	64	the	the	DET
ftr-299	1032	65	book	book	NOUN
ftr-299	1032	66	conformity	conformity	NOUN
ftr-299	1032	67	method	method	NOUN
ftr-299	1032	68	a	a	DET
ftr-299	1032	69	bank	bank	NOUN
ftr-299	1032	70	applies	apply	VERB
ftr-299	1032	71	loan	loan	NOUN
ftr-299	1032	72	loss	loss	NOUN
ftr-299	1032	73	classification	classification	NOUN
ftr-299	1032	74	standards	standard	NOUN
ftr-299	1032	75	that	that	PRON
ftr-299	1032	76	are	be	AUX
ftr-299	1032	77	consistent	consistent	ADJ
ftr-299	1032	78	with	with	ADP
ftr-299	1032	79	regulatory	regulatory	ADJ
ftr-299	1032	80	loan	loan	NOUN
ftr-299	1032	81	loss	loss	NOUN
ftr-299	1032	82	classification	classification	NOUN
ftr-299	1032	83	standards	standard	NOUN
ftr-299	1032	84	of	of	ADP
ftr-299	1032	85	the	the	DET
ftr-299	1032	86	bank	bank	NOUN
ftr-299	1032	87	regulator	regulator	NOUN
ftr-299	1032	88	.	.	PUNCT
ftr-299	1033	1	the	the	DET
ftr-299	1033	2	conclusive	conclusive	ADJ
ftr-299	1033	3	presumptions	presumption	NOUN
ftr-299	1033	4	are	be	AUX
ftr-299	1033	5	based	base	VERB
ftr-299	1033	6	on	on	ADP
ftr-299	1033	7	a	a	DET
ftr-299	1033	8	policy	policy	NOUN
ftr-299	1033	9	that	that	SCONJ
ftr-299	1033	10	there	there	PRON
ftr-299	1033	11	is	be	VERB
ftr-299	1033	12	sufficient	sufficient	ADJ
ftr-299	1033	13	similarity	similarity	NOUN
ftr-299	1033	14	between	between	ADP
ftr-299	1033	15	tax	tax	NOUN
ftr-299	1033	16	standards	standard	NOUN
ftr-299	1033	17	for	for	ADP
ftr-299	1033	18	the	the	DET
ftr-299	1033	19	deduction	deduction	NOUN
ftr-299	1033	20	and	and	CCONJ
ftr-299	1033	21	regulatory	regulatory	ADJ
ftr-299	1033	22	standards	standard	NOUN
ftr-299	1033	23	used	use	VERB
ftr-299	1033	24	to	to	PART
ftr-299	1033	25	identify	identify	VERB
ftr-299	1033	26	a	a	DET
ftr-299	1033	27	loan	loan	NOUN
ftr-299	1033	28	that	that	PRON
ftr-299	1033	29	should	should	AUX
ftr-299	1033	30	be	be	AUX
ftr-299	1033	31	charged	charge	VERB
ftr-299	1033	32	off	off	ADP
ftr-299	1033	33	.	.	PUNCT
ftr-299	1034	1	however	however	ADV
ftr-299	1034	2	,	,	PUNCT
ftr-299	1034	3	in	in	ADP
ftr-299	1034	4	2004	2004	NUM
ftr-299	1034	5	bank	bank	NOUN
ftr-299	1034	6	regulators	regulator	NOUN
ftr-299	1034	7	,	,	PUNCT
ftr-299	1034	8	relying	rely	VERB
ftr-299	1034	9	on	on	ADP
ftr-299	1034	10	fasb	fasb	NOUN
ftr-299	1034	11	pronouncements	pronouncement	NOUN
ftr-299	1034	12	,	,	PUNCT
ftr-299	1034	13	determined	determine	VERB
ftr-299	1034	14	that	that	SCONJ
ftr-299	1034	15	a	a	DET
ftr-299	1034	16	security	security	NOUN
ftr-299	1034	17	is	be	AUX
ftr-299	1034	18	deemed	deem	VERB
ftr-299	1034	19	impaired	impaired	ADJ
ftr-299	1034	20	if	if	SCONJ
ftr-299	1034	21	its	its	PRON
ftr-299	1034	22	fair	fair	ADJ
ftr-299	1034	23	value	value	NOUN
ftr-299	1034	24	is	be	AUX
ftr-299	1034	25	less	less	ADJ
ftr-299	1034	26	than	than	ADP
ftr-299	1034	27	its	its	PRON
ftr-299	1034	28	amortized	amortize	VERB
ftr-299	1034	29	costs	cost	NOUN
ftr-299	1034	30	and	and	CCONJ
ftr-299	1034	31	allowing	allow	VERB
ftr-299	1034	32	a	a	DET
ftr-299	1034	33	charge	charge	NOUN
ftr-299	1034	34	-	-	PUNCT
ftr-299	1034	35	off	off	NOUN
ftr-299	1034	36	if	if	SCONJ
ftr-299	1034	37	the	the	DET
ftr-299	1034	38	difference	difference	NOUN
ftr-299	1034	39	is	be	AUX
ftr-299	1034	40	other	other	ADJ
ftr-299	1034	41	than	than	ADP
ftr-299	1034	42	temporary	temporary	ADJ
ftr-299	1034	43	.	.	PUNCT
ftr-299	1035	1	in	in	ADP
ftr-299	1035	2	addition	addition	NOUN
ftr-299	1035	3	,	,	PUNCT
ftr-299	1035	4	under	under	ADP
ftr-299	1035	5	2009	2009	NUM
ftr-299	1035	6	fasb	fasb	PROPN
ftr-299	1035	7	guidance	guidance	NOUN
ftr-299	1035	8	,	,	PUNCT
ftr-299	1035	9	with	with	ADP
ftr-299	1035	10	respect	respect	NOUN
ftr-299	1035	11	to	to	ADP
ftr-299	1035	12	debt	debt	NOUN
ftr-299	1035	13	held	hold	VERB
ftr-299	1035	14	to	to	ADP
ftr-299	1035	15	maturity	maturity	NOUN
ftr-299	1035	16	the	the	DET
ftr-299	1035	17	portion	portion	NOUN
ftr-299	1035	18	of	of	ADP
ftr-299	1035	19	loss	loss	NOUN
ftr-299	1035	20	related	relate	VERB
ftr-299	1035	21	to	to	ADP
ftr-299	1035	22	credit	credit	NOUN
ftr-299	1035	23	loss	loss	NOUN
ftr-299	1035	24	is	be	AUX
ftr-299	1035	25	recognized	recognize	VERB
ftr-299	1035	26	on	on	ADP
ftr-299	1035	27	the	the	DET
ftr-299	1035	28	income	income	NOUN
ftr-299	1035	29	statement	statement	NOUN
ftr-299	1035	30	while	while	SCONJ
ftr-299	1035	31	loss	loss	NOUN
ftr-299	1035	32	attributable	attributable	ADJ
ftr-299	1035	33	to	to	ADP
ftr-299	1035	34	other	other	ADJ
ftr-299	1035	35	factors	factor	NOUN
ftr-299	1035	36	is	be	AUX
ftr-299	1035	37	reported	report	VERB
ftr-299	1035	38	directly	directly	ADV
ftr-299	1035	39	on	on	ADP
ftr-299	1035	40	the	the	DET
ftr-299	1035	41	balance	balance	NOUN
ftr-299	1035	42	sheet	sheet	NOUN
ftr-299	1035	43	.	.	PUNCT
ftr-299	1036	1	among	among	ADP
ftr-299	1036	2	other	other	ADJ
ftr-299	1036	3	things	thing	NOUN
ftr-299	1036	4	,	,	PUNCT
ftr-299	1036	5	the	the	DET
ftr-299	1036	6	notice	notice	NOUN
ftr-299	1036	7	requests	request	VERB
ftr-299	1036	8	comments	comment	NOUN
ftr-299	1036	9	on	on	ADP
ftr-299	1036	10	whether	whether	SCONJ
ftr-299	1036	11	the	the	DET
ftr-299	1036	12	bank	bank	NOUN
ftr-299	1036	13	regulatory	regulatory	ADJ
ftr-299	1036	14	standards	standard	NOUN
ftr-299	1036	15	are	be	AUX
ftr-299	1036	16	sufficiently	sufficiently	ADV
ftr-299	1036	17	similar	similar	ADJ
ftr-299	1036	18	to	to	ADP
ftr-299	1036	19	worthless	worthless	ADJ
ftr-299	1036	20	bad	bad	ADJ
ftr-299	1036	21	debt	debt	NOUN
ftr-299	1036	22	standards	standard	NOUN
ftr-299	1036	23	under	under	ADP
ftr-299	1036	24	§	§	PROPN
ftr-299	1036	25	166	166	NUM
ftr-299	1036	26	and	and	CCONJ
ftr-299	1036	27	whether	whether	SCONJ
ftr-299	1036	28	the	the	DET
ftr-299	1036	29	conclusive	conclusive	ADJ
ftr-299	1036	30	presumption	presumption	NOUN
ftr-299	1036	31	standards	standard	NOUN
ftr-299	1036	32	should	should	AUX
ftr-299	1036	33	be	be	AUX
ftr-299	1036	34	modified	modify	VERB
ftr-299	1036	35	or	or	CCONJ
ftr-299	1036	36	replaced	replace	VERB
ftr-299	1036	37	.	.	PUNCT
ftr-299	1037	1	278	278	NUM
ftr-299	1037	2	florida	florida	PROPN
ftr-299	1037	3	tax	tax	NOUN
ftr-299	1037	4	review	review	NOUN
ftr-299	1037	5	[	[	X
ftr-299	1037	6	vol	vol	NOUN
ftr-299	1037	7	.	.	PUNCT
ftr-299	1038	1	15:5	15:5	NUM
ftr-299	1038	2	2	2	NUM
ftr-299	1038	3	.	.	PUNCT
ftr-299	1038	4	to	to	PART
ftr-299	1038	5	successfully	successfully	ADV
ftr-299	1038	6	call	call	VERB
ftr-299	1038	7	it	it	PRON
ftr-299	1038	8	a	a	DET
ftr-299	1038	9	loan	loan	NOUN
ftr-299	1038	10	,	,	PUNCT
ftr-299	1038	11	ya	ya	PRON
ftr-299	1038	12	got	get	VERB
ftr-299	1038	13	ta	to	PART
ftr-299	1038	14	prove	prove	VERB
ftr-299	1038	15	that	that	SCONJ
ftr-299	1038	16	ya	ya	PRON
ftr-299	1038	17	expected	expect	VERB
ftr-299	1038	18	to	to	PART
ftr-299	1038	19	be	be	AUX
ftr-299	1038	20	repaid	repay	VERB
ftr-299	1038	21	.	.	PUNCT
ftr-299	1039	1	shaw	shaw	PROPN
ftr-299	1039	2	v.	v.	PROPN
ftr-299	1039	3	commissioner	commissioner	PROPN
ftr-299	1039	4	,	,	PUNCT
ftr-299	1039	5	t.c	t.c	PROPN
ftr-299	1039	6	.	.	PROPN
ftr-299	1039	7	memo	memo	NOUN
ftr-299	1039	8	.	.	PUNCT
ftr-299	1040	1	2013	2013	NUM
ftr-299	1040	2	-	-	SYM
ftr-299	1040	3	170	170	NUM
ftr-299	1040	4	(	(	PUNCT
ftr-299	1040	5	7/24/13	7/24/13	NUM
ftr-299	1040	6	)	)	PUNCT
ftr-299	1040	7	.	.	PUNCT
ftr-299	1041	1	the	the	DET
ftr-299	1041	2	taxpayer	taxpayer	NOUN
ftr-299	1041	3	was	be	AUX
ftr-299	1041	4	the	the	DET
ftr-299	1041	5	bookkeeper	bookkeeper	NOUN
ftr-299	1041	6	and	and	CCONJ
ftr-299	1041	7	chief	chief	ADJ
ftr-299	1041	8	financial	financial	ADJ
ftr-299	1041	9	officer	officer	NOUN
ftr-299	1041	10	of	of	ADP
ftr-299	1041	11	a	a	DET
ftr-299	1041	12	family	family	NOUN
ftr-299	1041	13	corporation	corporation	NOUN
ftr-299	1041	14	owned	own	VERB
ftr-299	1041	15	by	by	ADP
ftr-299	1041	16	herself	herself	PRON
ftr-299	1041	17	,	,	PUNCT
ftr-299	1041	18	her	her	PRON
ftr-299	1041	19	mother	mother	NOUN
ftr-299	1041	20	,	,	PUNCT
ftr-299	1041	21	and	and	CCONJ
ftr-299	1041	22	her	her	PRON
ftr-299	1041	23	siblings	sibling	NOUN
ftr-299	1041	24	.	.	PUNCT
ftr-299	1042	1	she	she	PRON
ftr-299	1042	2	loaned	loan	VERB
ftr-299	1042	3	the	the	DET
ftr-299	1042	4	corporation	corporation	NOUN
ftr-299	1042	5	over	over	ADP
ftr-299	1042	6	$	$	SYM
ftr-299	1042	7	800,000	800,000	NUM
ftr-299	1042	8	under	under	ADP
ftr-299	1042	9	a	a	DET
ftr-299	1042	10	revolving	revolve	VERB
ftr-299	1042	11	line	line	NOUN
ftr-299	1042	12	of	of	ADP
ftr-299	1042	13	credit	credit	NOUN
ftr-299	1042	14	,	,	PUNCT
ftr-299	1042	15	evidenced	evidence	VERB
ftr-299	1042	16	by	by	ADP
ftr-299	1042	17	an	an	DET
ftr-299	1042	18	unsecured	unsecured	ADJ
ftr-299	1042	19	promissory	promissory	NOUN
ftr-299	1042	20	note	note	NOUN
ftr-299	1042	21	,	,	PUNCT
ftr-299	1042	22	with	with	ADP
ftr-299	1042	23	adequate	adequate	ADJ
ftr-299	1042	24	interest	interest	NOUN
ftr-299	1042	25	and	and	CCONJ
ftr-299	1042	26	a	a	DET
ftr-299	1042	27	specified	specified	ADJ
ftr-299	1042	28	due	due	ADJ
ftr-299	1042	29	date	date	NOUN
ftr-299	1042	30	.	.	PUNCT
ftr-299	1043	1	the	the	DET
ftr-299	1043	2	funds	fund	NOUN
ftr-299	1043	3	were	be	AUX
ftr-299	1043	4	to	to	PART
ftr-299	1043	5	be	be	AUX
ftr-299	1043	6	used	use	VERB
ftr-299	1043	7	to	to	PART
ftr-299	1043	8	develop	develop	VERB
ftr-299	1043	9	a	a	DET
ftr-299	1043	10	real	real	ADJ
ftr-299	1043	11	estate	estate	NOUN
ftr-299	1043	12	project	project	NOUN
ftr-299	1043	13	.	.	PUNCT
ftr-299	1044	1	at	at	ADP
ftr-299	1044	2	the	the	DET
ftr-299	1044	3	time	time	NOUN
ftr-299	1044	4	the	the	DET
ftr-299	1044	5	line	line	NOUN
ftr-299	1044	6	of	of	ADP
ftr-299	1044	7	credit	credit	NOUN
ftr-299	1044	8	was	be	AUX
ftr-299	1044	9	established	establish	VERB
ftr-299	1044	10	and	and	CCONJ
ftr-299	1044	11	the	the	DET
ftr-299	1044	12	funds	fund	NOUN
ftr-299	1044	13	were	be	AUX
ftr-299	1044	14	advanced	advanced	ADJ
ftr-299	1044	15	,	,	PUNCT
ftr-299	1044	16	the	the	DET
ftr-299	1044	17	corporation	corporation	NOUN
ftr-299	1044	18	was	be	AUX
ftr-299	1044	19	encountering	encounter	VERB
ftr-299	1044	20	financial	financial	ADJ
ftr-299	1044	21	difficulties	difficulty	NOUN
ftr-299	1044	22	,	,	PUNCT
ftr-299	1044	23	cash	cash	NOUN
ftr-299	1044	24	flow	flow	NOUN
ftr-299	1044	25	was	be	AUX
ftr-299	1044	26	tight	tight	ADJ
ftr-299	1044	27	,	,	PUNCT
ftr-299	1044	28	and	and	CCONJ
ftr-299	1044	29	not	not	PART
ftr-299	1044	30	all	all	DET
ftr-299	1044	31	creditors	creditor	NOUN
ftr-299	1044	32	could	could	AUX
ftr-299	1044	33	be	be	AUX
ftr-299	1044	34	paid	pay	VERB
ftr-299	1044	35	.	.	PUNCT
ftr-299	1045	1	by	by	ADP
ftr-299	1045	2	the	the	DET
ftr-299	1045	3	end	end	NOUN
ftr-299	1045	4	of	of	ADP
ftr-299	1045	5	the	the	DET
ftr-299	1045	6	year	year	NOUN
ftr-299	1045	7	in	in	ADP
ftr-299	1045	8	which	which	PRON
ftr-299	1045	9	the	the	DET
ftr-299	1045	10	funds	fund	NOUN
ftr-299	1045	11	had	have	AUX
ftr-299	1045	12	been	be	AUX
ftr-299	1045	13	advanced	advance	VERB
ftr-299	1045	14	,	,	PUNCT
ftr-299	1045	15	the	the	DET
ftr-299	1045	16	development	development	NOUN
ftr-299	1045	17	project	project	NOUN
ftr-299	1045	18	had	have	AUX
ftr-299	1045	19	been	be	AUX
ftr-299	1045	20	“	"	PUNCT
ftr-299	1045	21	cancelled	cancel	VERB
ftr-299	1045	22	.	.	PUNCT
ftr-299	1045	23	”	"	PUNCT
ftr-299	1046	1	the	the	DET
ftr-299	1046	2	tax	tax	NOUN
ftr-299	1046	3	court	court	NOUN
ftr-299	1046	4	(	(	PUNCT
ftr-299	1046	5	judge	judge	NOUN
ftr-299	1046	6	lauber	lauber	PROPN
ftr-299	1046	7	)	)	PUNCT
ftr-299	1046	8	sustained	sustain	VERB
ftr-299	1046	9	the	the	DET
ftr-299	1046	10	irs	irs	PROPN
ftr-299	1046	11	’s	’s	PART
ftr-299	1046	12	denial	denial	NOUN
ftr-299	1046	13	of	of	ADP
ftr-299	1046	14	a	a	DET
ftr-299	1046	15	worthless	worthless	ADJ
ftr-299	1046	16	debt	debt	NOUN
ftr-299	1046	17	deduction	deduction	NOUN
ftr-299	1046	18	,	,	PUNCT
ftr-299	1046	19	finding	find	VERB
ftr-299	1046	20	that	that	SCONJ
ftr-299	1046	21	there	there	PRON
ftr-299	1046	22	was	be	VERB
ftr-299	1046	23	no	no	DET
ftr-299	1046	24	bona	bona	ADJ
ftr-299	1046	25	fide	fide	ADJ
ftr-299	1046	26	debt	debt	NOUN
ftr-299	1046	27	;	;	PUNCT
ftr-299	1046	28	the	the	DET
ftr-299	1046	29	advances	advance	NOUN
ftr-299	1046	30	either	either	CCONJ
ftr-299	1046	31	constituted	constitute	VERB
ftr-299	1046	32	equity	equity	NOUN
ftr-299	1046	33	or	or	CCONJ
ftr-299	1046	34	were	be	AUX
ftr-299	1046	35	gifts	gift	NOUN
ftr-299	1046	36	to	to	ADP
ftr-299	1046	37	the	the	DET
ftr-299	1046	38	other	other	ADJ
ftr-299	1046	39	family	family	NOUN
ftr-299	1046	40	-	-	PUNCT
ftr-299	1046	41	member	member	NOUN
ftr-299	1046	42	shareholders	shareholder	NOUN
ftr-299	1046	43	.	.	PUNCT
ftr-299	1047	1	the	the	DET
ftr-299	1047	2	taxpayer	taxpayer	NOUN
ftr-299	1047	3	(	(	PUNCT
ftr-299	1047	4	1	1	X
ftr-299	1047	5	)	)	PUNCT
ftr-299	1047	6	presented	present	VERB
ftr-299	1047	7	no	no	DET
ftr-299	1047	8	documentary	documentary	ADJ
ftr-299	1047	9	evidence	evidence	NOUN
ftr-299	1047	10	of	of	ADP
ftr-299	1047	11	the	the	DET
ftr-299	1047	12	corporation	corporation	NOUN
ftr-299	1047	13	’s	’s	PART
ftr-299	1047	14	creditworthiness	creditworthiness	NOUN
ftr-299	1047	15	,	,	PUNCT
ftr-299	1047	16	(	(	PUNCT
ftr-299	1047	17	2	2	X
ftr-299	1047	18	)	)	PUNCT
ftr-299	1047	19	did	do	AUX
ftr-299	1047	20	not	not	PART
ftr-299	1047	21	request	request	VERB
ftr-299	1047	22	collateral	collateral	NOUN
ftr-299	1047	23	despite	despite	SCONJ
ftr-299	1047	24	the	the	DET
ftr-299	1047	25	corporation	corporation	NOUN
ftr-299	1047	26	’s	’s	PART
ftr-299	1047	27	“	"	PUNCT
ftr-299	1047	28	questionable	questionable	ADJ
ftr-299	1047	29	financial	financial	ADJ
ftr-299	1047	30	status	status	NOUN
ftr-299	1047	31	,	,	PUNCT
ftr-299	1047	32	”	"	PUNCT
ftr-299	1047	33	and	and	CCONJ
ftr-299	1047	34	(	(	PUNCT
ftr-299	1047	35	3	3	X
ftr-299	1047	36	)	)	PUNCT
ftr-299	1047	37	did	do	AUX
ftr-299	1047	38	not	not	PART
ftr-299	1047	39	insist	insist	VERB
ftr-299	1047	40	on	on	ADP
ftr-299	1047	41	financial	financial	ADJ
ftr-299	1047	42	covenants	covenant	NOUN
ftr-299	1047	43	that	that	PRON
ftr-299	1047	44	would	would	AUX
ftr-299	1047	45	condition	condition	VERB
ftr-299	1047	46	future	future	ADJ
ftr-299	1047	47	line	line	NOUN
ftr-299	1047	48	-	-	PUNCT
ftr-299	1047	49	of	of	ADP
ftr-299	1047	50	-	-	PUNCT
ftr-299	1047	51	credit	credit	NOUN
ftr-299	1047	52	advances	advance	NOUN
ftr-299	1047	53	on	on	ADP
ftr-299	1047	54	the	the	DET
ftr-299	1047	55	corporation	corporation	NOUN
ftr-299	1047	56	’s	’s	PART
ftr-299	1047	57	adherence	adherence	NOUN
ftr-299	1047	58	to	to	ADP
ftr-299	1047	59	specified	specify	VERB
ftr-299	1047	60	income	income	NOUN
ftr-299	1047	61	,	,	PUNCT
ftr-299	1047	62	net	net	ADJ
ftr-299	1047	63	worth	worth	NOUN
ftr-299	1047	64	,	,	PUNCT
ftr-299	1047	65	or	or	CCONJ
ftr-299	1047	66	debt	debt	NOUN
ftr-299	1047	67	-	-	PUNCT
ftr-299	1047	68	to	to	ADP
ftr-299	1047	69	-	-	PUNCT
ftr-299	1047	70	equity	equity	NOUN
ftr-299	1047	71	benchmarks	benchmark	NOUN
ftr-299	1047	72	.	.	PUNCT
ftr-299	1048	1	the	the	DET
ftr-299	1048	2	taxpayer	taxpayer	NOUN
ftr-299	1048	3	’s	’s	PART
ftr-299	1048	4	“	"	PUNCT
ftr-299	1048	5	behavior	behavior	NOUN
ftr-299	1048	6	over	over	ADP
ftr-299	1048	7	the	the	DET
ftr-299	1048	8	course	course	NOUN
ftr-299	1048	9	of	of	ADP
ftr-299	1048	10	2009	2009	NUM
ftr-299	1048	11	was	be	AUX
ftr-299	1048	12	likewise	likewise	ADV
ftr-299	1048	13	inconsistent	inconsistent	ADJ
ftr-299	1048	14	with	with	ADP
ftr-299	1048	15	what	what	PRON
ftr-299	1048	16	one	one	PRON
ftr-299	1048	17	would	would	AUX
ftr-299	1048	18	expect	expect	VERB
ftr-299	1048	19	from	from	ADP
ftr-299	1048	20	a	a	DET
ftr-299	1048	21	third	third	ADJ
ftr-299	1048	22	-	-	PUNCT
ftr-299	1048	23	party	party	NOUN
ftr-299	1048	24	lender	lender	NOUN
ftr-299	1048	25	.	.	PUNCT
ftr-299	1048	26	”	"	PUNCT
ftr-299	1049	1	as	as	SCONJ
ftr-299	1049	2	the	the	DET
ftr-299	1049	3	corporation	corporation	NOUN
ftr-299	1049	4	’s	’s	PART
ftr-299	1049	5	“	"	PUNCT
ftr-299	1049	6	finances	finance	NOUN
ftr-299	1049	7	became	become	VERB
ftr-299	1049	8	more	more	ADV
ftr-299	1049	9	precarious	precarious	ADJ
ftr-299	1049	10	...	...	PUNCT
ftr-299	1049	11	rather	rather	ADV
ftr-299	1049	12	than	than	ADP
ftr-299	1049	13	moderate	moderate	VERB
ftr-299	1049	14	her	her	PRON
ftr-299	1049	15	advances	advance	NOUN
ftr-299	1049	16	,	,	PUNCT
ftr-299	1049	17	[	[	X
ftr-299	1049	18	the	the	DET
ftr-299	1049	19	taxpayer	taxpayer	NOUN
ftr-299	1049	20	]	]	PUNCT
ftr-299	1049	21	left	leave	VERB
ftr-299	1049	22	the	the	DET
ftr-299	1049	23	spigot	spigot	NOUN
ftr-299	1049	24	open	open	ADJ
ftr-299	1049	25	.	.	PUNCT
ftr-299	1049	26	”	"	PUNCT
ftr-299	1050	1	finally	finally	ADV
ftr-299	1050	2	,	,	PUNCT
ftr-299	1050	3	the	the	DET
ftr-299	1050	4	taxpayer	taxpayer	NOUN
ftr-299	1050	5	made	make	VERB
ftr-299	1050	6	no	no	DET
ftr-299	1050	7	serious	serious	ADJ
ftr-299	1050	8	effort	effort	NOUN
ftr-299	1050	9	to	to	PART
ftr-299	1050	10	obtain	obtain	VERB
ftr-299	1050	11	repayment	repayment	NOUN
ftr-299	1050	12	of	of	ADP
ftr-299	1050	13	the	the	DET
ftr-299	1050	14	advances	advance	NOUN
ftr-299	1050	15	—	—	PUNCT
ftr-299	1050	16	“	"	PUNCT
ftr-299	1050	17	she	she	PRON
ftr-299	1050	18	did	do	AUX
ftr-299	1050	19	not	not	PART
ftr-299	1050	20	send	send	VERB
ftr-299	1050	21	a	a	DET
ftr-299	1050	22	letter	letter	NOUN
ftr-299	1050	23	demanding	demand	VERB
ftr-299	1050	24	payment	payment	NOUN
ftr-299	1050	25	;	;	PUNCT
ftr-299	1050	26	she	she	PRON
ftr-299	1050	27	did	do	AUX
ftr-299	1050	28	not	not	PART
ftr-299	1050	29	contact	contact	VERB
ftr-299	1050	30	an	an	DET
ftr-299	1050	31	attorney	attorney	NOUN
ftr-299	1050	32	;	;	PUNCT
ftr-299	1050	33	and	and	CCONJ
ftr-299	1050	34	she	she	PRON
ftr-299	1050	35	did	do	AUX
ftr-299	1050	36	not	not	PART
ftr-299	1050	37	file	file	VERB
ftr-299	1050	38	suit	suit	NOUN
ftr-299	1050	39	.	.	PUNCT
ftr-299	1050	40	...	...	PUNCT
ftr-299	1051	1	[	[	X
ftr-299	1051	2	a	a	X
ftr-299	1051	3	]	]	X
ftr-299	1051	4	creditor	creditor	NOUN
ftr-299	1051	5	with	with	ADP
ftr-299	1051	6	a	a	DET
ftr-299	1051	7	genuine	genuine	ADJ
ftr-299	1051	8	expectation	expectation	NOUN
ftr-299	1051	9	of	of	ADP
ftr-299	1051	10	repayment	repayment	NOUN
ftr-299	1051	11	would	would	AUX
ftr-299	1051	12	have	have	AUX
ftr-299	1051	13	acted	act	VERB
ftr-299	1051	14	more	more	ADV
ftr-299	1051	15	aggressively	aggressively	ADV
ftr-299	1051	16	.	.	PUNCT
ftr-299	1051	17	”	"	PUNCT
ftr-299	1052	1	finally	finally	ADV
ftr-299	1052	2	,	,	PUNCT
ftr-299	1052	3	assuming	assume	VERB
ftr-299	1052	4	arguendo	arguendo	ADJ
ftr-299	1052	5	that	that	SCONJ
ftr-299	1052	6	the	the	DET
ftr-299	1052	7	advances	advance	NOUN
ftr-299	1052	8	were	be	AUX
ftr-299	1052	9	a	a	DET
ftr-299	1052	10	loan	loan	NOUN
ftr-299	1052	11	,	,	PUNCT
ftr-299	1052	12	the	the	DET
ftr-299	1052	13	taxpayer	taxpayer	NOUN
ftr-299	1052	14	introduced	introduce	VERB
ftr-299	1052	15	no	no	DET
ftr-299	1052	16	evidence	evidence	NOUN
ftr-299	1052	17	of	of	ADP
ftr-299	1052	18	identifiable	identifiable	ADJ
ftr-299	1052	19	events	event	NOUN
ftr-299	1052	20	indicating	indicate	VERB
ftr-299	1052	21	worthlessness	worthlessness	NOUN
ftr-299	1052	22	.	.	PUNCT
ftr-299	1053	1	3	3	X
ftr-299	1053	2	.	.	X
ftr-299	1053	3	texas	texas	PROPN
ftr-299	1053	4	professors	professor	NOUN
ftr-299	1053	5	denied	deny	VERB
ftr-299	1053	6	bad	bad	ADJ
ftr-299	1053	7	debt	debt	NOUN
ftr-299	1053	8	deductions	deduction	NOUN
ftr-299	1053	9	for	for	ADP
ftr-299	1053	10	related	related	ADJ
ftr-299	1053	11	entity	entity	NOUN
ftr-299	1053	12	loans	loan	NOUN
ftr-299	1053	13	.	.	PUNCT
ftr-299	1054	1	herrera	herrera	PROPN
ftr-299	1054	2	v.	v.	PROPN
ftr-299	1054	3	commissioner	commissioner	PROPN
ftr-299	1054	4	,	,	PUNCT
ftr-299	1054	5	t.c	t.c	PROPN
ftr-299	1054	6	.	.	PROPN
ftr-299	1054	7	memo	memo	NOUN
ftr-299	1054	8	.	.	PUNCT
ftr-299	1055	1	2012	2012	NUM
ftr-299	1055	2	-	-	SYM
ftr-299	1055	3	308	308	NUM
ftr-299	1055	4	(	(	PUNCT
ftr-299	1055	5	11/5/12	11/5/12	NUM
ftr-299	1055	6	)	)	PUNCT
ftr-299	1055	7	.	.	PUNCT
ftr-299	1056	1	the	the	DET
ftr-299	1056	2	tax	tax	NOUN
ftr-299	1056	3	court	court	NOUN
ftr-299	1056	4	(	(	PUNCT
ftr-299	1056	5	judge	judge	PROPN
ftr-299	1056	6	wherry	wherry	PROPN
ftr-299	1056	7	)	)	PUNCT
ftr-299	1056	8	denied	deny	VERB
ftr-299	1056	9	business	business	NOUN
ftr-299	1056	10	bad	bad	ADJ
ftr-299	1056	11	debt	debt	NOUN
ftr-299	1056	12	deductions	deduction	NOUN
ftr-299	1056	13	under	under	ADP
ftr-299	1056	14	§	§	PROPN
ftr-299	1056	15	166	166	NUM
ftr-299	1056	16	for	for	ADP
ftr-299	1056	17	advances	advance	NOUN
ftr-299	1056	18	by	by	ADP
ftr-299	1056	19	one	one	NUM
ftr-299	1056	20	llc	llc	NOUN
ftr-299	1056	21	(	(	PUNCT
ftr-299	1056	22	hsa	hsa	PROPN
ftr-299	1056	23	)	)	PUNCT
ftr-299	1056	24	to	to	ADP
ftr-299	1056	25	its	its	PRON
ftr-299	1056	26	sister	sister	NOUN
ftr-299	1056	27	(	(	PUNCT
ftr-299	1056	28	mti	mti	PROPN
ftr-299	1056	29	)	)	PUNCT
ftr-299	1056	30	,	,	PUNCT
ftr-299	1056	31	both	both	PRON
ftr-299	1056	32	of	of	ADP
ftr-299	1056	33	which	which	PRON
ftr-299	1056	34	were	be	AUX
ftr-299	1056	35	owned	own	VERB
ftr-299	1056	36	by	by	ADP
ftr-299	1056	37	two	two	NUM
ftr-299	1056	38	university	university	PROPN
ftr-299	1056	39	of	of	ADP
ftr-299	1056	40	texas	texas	PROPN
ftr-299	1056	41	el	el	PROPN
ftr-299	1056	42	paso	paso	PROPN
ftr-299	1056	43	engineering	engineering	PROPN
ftr-299	1056	44	professors	professor	NOUN
ftr-299	1056	45	who	who	PRON
ftr-299	1056	46	used	use	VERB
ftr-299	1056	47	the	the	DET
ftr-299	1056	48	llcs	llcs	NOUN
ftr-299	1056	49	for	for	ADP
ftr-299	1056	50	consulting	consulting	NOUN
ftr-299	1056	51	and	and	CCONJ
ftr-299	1056	52	metal	metal	NOUN
ftr-299	1056	53	fabrication	fabrication	NOUN
ftr-299	1056	54	activities	activity	NOUN
ftr-299	1056	55	.	.	PUNCT
ftr-299	1057	1	the	the	DET
ftr-299	1057	2	llc	llc	PROPN
ftr-299	1057	3	independently	independently	ADV
ftr-299	1057	4	borrowed	borrow	VERB
ftr-299	1057	5	funds	fund	NOUN
ftr-299	1057	6	in	in	ADP
ftr-299	1057	7	its	its	PRON
ftr-299	1057	8	own	own	ADJ
ftr-299	1057	9	name	name	NOUN
ftr-299	1057	10	that	that	PRON
ftr-299	1057	11	were	be	AUX
ftr-299	1057	12	transferred	transfer	VERB
ftr-299	1057	13	to	to	ADP
ftr-299	1057	14	its	its	PRON
ftr-299	1057	15	related	related	ADJ
ftr-299	1057	16	manufacturing	manufacturing	NOUN
ftr-299	1057	17	entity	entity	NOUN
ftr-299	1057	18	to	to	PART
ftr-299	1057	19	pay	pay	VERB
ftr-299	1057	20	down	down	ADP
ftr-299	1057	21	a	a	DET
ftr-299	1057	22	letter	letter	NOUN
ftr-299	1057	23	of	of	ADP
ftr-299	1057	24	credit	credit	NOUN
ftr-299	1057	25	originally	originally	ADV
ftr-299	1057	26	entered	enter	VERB
ftr-299	1057	27	into	into	ADP
ftr-299	1057	28	by	by	ADP
ftr-299	1057	29	both	both	DET
ftr-299	1057	30	entities	entity	NOUN
ftr-299	1057	31	.	.	PUNCT
ftr-299	1058	1	citing	cite	VERB
ftr-299	1058	2	the	the	DET
ftr-299	1058	3	13	13	NUM
ftr-299	1058	4	factors	factor	NOUN
ftr-299	1058	5	identified	identify	VERB
ftr-299	1058	6	by	by	ADP
ftr-299	1058	7	the	the	DET
ftr-299	1058	8	fifth	fifth	ADJ
ftr-299	1058	9	circuit	circuit	NOUN
ftr-299	1058	10	in	in	ADP
ftr-299	1058	11	texas	texas	PROPN
ftr-299	1058	12	farm	farm	PROPN
ftr-299	1058	13	bureau	bureau	PROPN
ftr-299	1058	14	v.	v.	PROPN
ftr-299	1058	15	united	united	PROPN
ftr-299	1058	16	states	states	PROPN
ftr-299	1058	17	,	,	PUNCT
ftr-299	1058	18	725	725	NUM
ftr-299	1058	19	f.2d	f.2d	ADP
ftr-299	1058	20	307	307	NUM
ftr-299	1058	21	(	(	PUNCT
ftr-299	1058	22	5th	5th	ADJ
ftr-299	1058	23	cir	cir	NOUN
ftr-299	1058	24	.	.	PUNCT
ftr-299	1058	25	1984	1984	NUM
ftr-299	1058	26	)	)	PUNCT
ftr-299	1058	27	,	,	PUNCT
ftr-299	1058	28	the	the	DET
ftr-299	1058	29	court	court	NOUN
ftr-299	1058	30	found	find	VERB
ftr-299	1058	31	that	that	SCONJ
ftr-299	1058	32	advances	advance	NOUN
ftr-299	1058	33	were	be	AUX
ftr-299	1058	34	not	not	PART
ftr-299	1058	35	bona	bona	ADJ
ftr-299	1058	36	fide	fide	ADJ
ftr-299	1058	37	debt	debt	NOUN
ftr-299	1058	38	,	,	PUNCT
ftr-299	1058	39	stressing	stress	VERB
ftr-299	1058	40	the	the	DET
ftr-299	1058	41	lack	lack	NOUN
ftr-299	1058	42	of	of	ADP
ftr-299	1058	43	a	a	DET
ftr-299	1058	44	promissory	promissory	NOUN
ftr-299	1058	45	note	note	NOUN
ftr-299	1058	46	,	,	PUNCT
ftr-299	1058	47	the	the	DET
ftr-299	1058	48	lack	lack	NOUN
ftr-299	1058	49	of	of	ADP
ftr-299	1058	50	a	a	DET
ftr-299	1058	51	definitive	definitive	ADJ
ftr-299	1058	52	maturity	maturity	NOUN
ftr-299	1058	53	date	date	NOUN
ftr-299	1058	54	,	,	PUNCT
ftr-299	1058	55	the	the	DET
ftr-299	1058	56	lack	lack	NOUN
ftr-299	1058	57	of	of	ADP
ftr-299	1058	58	a	a	DET
ftr-299	1058	59	repayment	repayment	NOUN
ftr-299	1058	60	schedule	schedule	NOUN
ftr-299	1058	61	,	,	PUNCT
ftr-299	1058	62	de	de	X
ftr-299	1058	63	facto	facto	X
ftr-299	1058	64	subordination	subordination	NOUN
ftr-299	1058	65	of	of	ADP
ftr-299	1058	66	the	the	DET
ftr-299	1058	67	debt	debt	NOUN
ftr-299	1058	68	to	to	ADP
ftr-299	1058	69	other	other	ADJ
ftr-299	1058	70	creditors	creditor	NOUN
ftr-299	1058	71	,	,	PUNCT
ftr-299	1058	72	the	the	DET
ftr-299	1058	73	2014	2014	NUM
ftr-299	1058	74	]	]	PUNCT
ftr-299	1058	75	recent	recent	ADJ
ftr-299	1058	76	developments	development	NOUN
ftr-299	1058	77	in	in	ADP
ftr-299	1058	78	federal	federal	ADJ
ftr-299	1058	79	income	income	NOUN
ftr-299	1058	80	taxation	taxation	NOUN
ftr-299	1058	81	279	279	NUM
ftr-299	1058	82	absence	absence	NOUN
ftr-299	1058	83	of	of	ADP
ftr-299	1058	84	a	a	DET
ftr-299	1058	85	requirement	requirement	NOUN
ftr-299	1058	86	for	for	ADP
ftr-299	1058	87	security	security	NOUN
ftr-299	1058	88	,	,	PUNCT
ftr-299	1058	89	and	and	CCONJ
ftr-299	1058	90	the	the	DET
ftr-299	1058	91	fact	fact	NOUN
ftr-299	1058	92	that	that	SCONJ
ftr-299	1058	93	the	the	DET
ftr-299	1058	94	source	source	NOUN
ftr-299	1058	95	of	of	ADP
ftr-299	1058	96	payment	payment	NOUN
ftr-299	1058	97	was	be	AUX
ftr-299	1058	98	tied	tie	VERB
ftr-299	1058	99	to	to	ADP
ftr-299	1058	100	the	the	DET
ftr-299	1058	101	fortunes	fortune	NOUN
ftr-299	1058	102	of	of	ADP
ftr-299	1058	103	the	the	DET
ftr-299	1058	104	business	business	NOUN
ftr-299	1058	105	.	.	PUNCT
ftr-299	1059	1	the	the	DET
ftr-299	1059	2	court	court	NOUN
ftr-299	1059	3	stressed	stress	VERB
ftr-299	1059	4	the	the	DET
ftr-299	1059	5	fact	fact	NOUN
ftr-299	1059	6	that	that	SCONJ
ftr-299	1059	7	no	no	DET
ftr-299	1059	8	interest	interest	NOUN
ftr-299	1059	9	was	be	AUX
ftr-299	1059	10	paid	pay	VERB
ftr-299	1059	11	as	as	ADP
ftr-299	1059	12	being	be	AUX
ftr-299	1059	13	particularly	particularly	ADV
ftr-299	1059	14	important	important	ADJ
ftr-299	1059	15	.	.	PUNCT
ftr-299	1060	1	a.	a.	NOUN
ftr-299	1061	1	the	the	DET
ftr-299	1061	2	fifth	fifth	ADJ
ftr-299	1061	3	circuit	circuit	NOUN
ftr-299	1061	4	affirmed	affirm	VERB
ftr-299	1061	5	.	.	PUNCT
ftr-299	1062	1	herrera	herrera	PROPN
ftr-299	1062	2	v.	v.	PROPN
ftr-299	1062	3	commissioner	commissioner	NOUN
ftr-299	1062	4	,	,	PUNCT
ftr-299	1062	5	112	112	NUM
ftr-299	1062	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	1062	7	2013	2013	NUM
ftr-299	1062	8	-	-	SYM
ftr-299	1062	9	6858	6858	NUM
ftr-299	1062	10	(	(	PUNCT
ftr-299	1062	11	5th	5th	ADJ
ftr-299	1062	12	cir	cir	NOUN
ftr-299	1062	13	.	.	PUNCT
ftr-299	1063	1	11/11/13	11/11/13	NUM
ftr-299	1063	2	)	)	PUNCT
ftr-299	1063	3	.	.	PUNCT
ftr-299	1064	1	the	the	DET
ftr-299	1064	2	court	court	NOUN
ftr-299	1064	3	rejected	reject	VERB
ftr-299	1064	4	the	the	DET
ftr-299	1064	5	taxpayer	taxpayer	NOUN
ftr-299	1064	6	’s	’s	PART
ftr-299	1064	7	additional	additional	ADJ
ftr-299	1064	8	argument	argument	NOUN
ftr-299	1064	9	,	,	PUNCT
ftr-299	1064	10	which	which	PRON
ftr-299	1064	11	was	be	AUX
ftr-299	1064	12	not	not	PART
ftr-299	1064	13	addressed	address	VERB
ftr-299	1064	14	by	by	ADP
ftr-299	1064	15	the	the	DET
ftr-299	1064	16	tax	tax	NOUN
ftr-299	1064	17	court	court	NOUN
ftr-299	1064	18	,	,	PUNCT
ftr-299	1064	19	that	that	SCONJ
ftr-299	1064	20	hsa	hsa	PROPN
ftr-299	1064	21	had	have	AUX
ftr-299	1064	22	agreed	agree	VERB
ftr-299	1064	23	to	to	PART
ftr-299	1064	24	substitute	substitute	VERB
ftr-299	1064	25	its	its	PRON
ftr-299	1064	26	own	own	ADJ
ftr-299	1064	27	note	note	NOUN
ftr-299	1064	28	for	for	ADP
ftr-299	1064	29	that	that	PRON
ftr-299	1064	30	of	of	ADP
ftr-299	1064	31	its	its	PRON
ftr-299	1064	32	sister	sister	NOUN
ftr-299	1064	33	entity	entity	NOUN
ftr-299	1064	34	and	and	CCONJ
ftr-299	1064	35	payment	payment	NOUN
ftr-299	1064	36	of	of	ADP
ftr-299	1064	37	the	the	DET
ftr-299	1064	38	debt	debt	NOUN
ftr-299	1064	39	was	be	AUX
ftr-299	1064	40	deductible	deductible	ADJ
ftr-299	1064	41	as	as	ADP
ftr-299	1064	42	a	a	DET
ftr-299	1064	43	business	business	NOUN
ftr-299	1064	44	bad	bad	ADJ
ftr-299	1064	45	debt	debt	NOUN
ftr-299	1064	46	under	under	ADP
ftr-299	1064	47	reg	reg	NOUN
ftr-299	1064	48	.	.	PUNCT
ftr-299	1065	1	§	§	PROPN
ftr-299	1065	2	1.166	1.166	NUM
ftr-299	1065	3	-	-	PUNCT
ftr-299	1065	4	9(e)(2	9(e)(2	NUM
ftr-299	1065	5	)	)	PUNCT
ftr-299	1065	6	,	,	PUNCT
ftr-299	1065	7	which	which	PRON
ftr-299	1065	8	provides	provide	VERB
ftr-299	1065	9	that	that	DET
ftr-299	1065	10	payment	payment	NOUN
ftr-299	1065	11	as	as	ADP
ftr-299	1065	12	a	a	DET
ftr-299	1065	13	guarantor	guarantor	NOUN
ftr-299	1065	14	or	or	CCONJ
ftr-299	1065	15	indemnitor	indemnitor	NOUN
ftr-299	1065	16	under	under	ADP
ftr-299	1065	17	a	a	DET
ftr-299	1065	18	right	right	NOUN
ftr-299	1065	19	of	of	ADP
ftr-299	1065	20	subrogation	subrogation	NOUN
ftr-299	1065	21	constitutes	constitute	VERB
ftr-299	1065	22	a	a	DET
ftr-299	1065	23	business	business	NOUN
ftr-299	1065	24	bad	bad	ADJ
ftr-299	1065	25	debt	debt	NOUN
ftr-299	1065	26	.	.	PUNCT
ftr-299	1066	1	reiterating	reiterate	VERB
ftr-299	1066	2	the	the	DET
ftr-299	1066	3	findings	finding	NOUN
ftr-299	1066	4	of	of	ADP
ftr-299	1066	5	the	the	DET
ftr-299	1066	6	tax	tax	NOUN
ftr-299	1066	7	court	court	NOUN
ftr-299	1066	8	,	,	PUNCT
ftr-299	1066	9	the	the	DET
ftr-299	1066	10	court	court	NOUN
ftr-299	1066	11	indicated	indicate	VERB
ftr-299	1066	12	that	that	SCONJ
ftr-299	1066	13	there	there	PRON
ftr-299	1066	14	was	be	VERB
ftr-299	1066	15	no	no	DET
ftr-299	1066	16	enforceable	enforceable	ADJ
ftr-299	1066	17	duty	duty	NOUN
ftr-299	1066	18	on	on	ADP
ftr-299	1066	19	the	the	DET
ftr-299	1066	20	taxpayer	taxpayer	NOUN
ftr-299	1066	21	to	to	PART
ftr-299	1066	22	make	make	VERB
ftr-299	1066	23	the	the	DET
ftr-299	1066	24	payment	payment	NOUN
ftr-299	1066	25	and	and	CCONJ
ftr-299	1066	26	that	that	SCONJ
ftr-299	1066	27	hsa	hsa	PROPN
ftr-299	1066	28	’s	’s	PART
ftr-299	1066	29	payments	payment	NOUN
ftr-299	1066	30	were	be	AUX
ftr-299	1066	31	on	on	ADP
ftr-299	1066	32	its	its	PRON
ftr-299	1066	33	own	own	ADJ
ftr-299	1066	34	loan	loan	NOUN
ftr-299	1066	35	.	.	PUNCT
ftr-299	1067	1	4	4	X
ftr-299	1067	2	.	.	X
ftr-299	1068	1	it	it	PRON
ftr-299	1068	2	’s	’	VERB
ftr-299	1068	3	now	now	ADV
ftr-299	1068	4	impossible	impossible	ADJ
ftr-299	1068	5	as	as	ADP
ftr-299	1068	6	a	a	DET
ftr-299	1068	7	matter	matter	NOUN
ftr-299	1068	8	of	of	ADP
ftr-299	1068	9	law	law	NOUN
ftr-299	1068	10	to	to	PART
ftr-299	1068	11	abandon	abandon	VERB
ftr-299	1068	12	a	a	DET
ftr-299	1068	13	capital	capital	NOUN
ftr-299	1068	14	asset	asset	NOUN
ftr-299	1068	15	.	.	PUNCT
ftr-299	1069	1	w(h)ither	w(h)ither	VERB
ftr-299	1069	2	the	the	DET
ftr-299	1069	3	“	"	PUNCT
ftr-299	1069	4	sale	sale	NOUN
ftr-299	1069	5	or	or	CCONJ
ftr-299	1069	6	exchange	exchange	NOUN
ftr-299	1069	7	”	"	PUNCT
ftr-299	1069	8	requirement	requirement	NOUN
ftr-299	1069	9	.	.	PUNCT
ftr-299	1070	1	pilgrim	pilgrim	PROPN
ftr-299	1070	2	’s	’s	PART
ftr-299	1070	3	pride	pride	PROPN
ftr-299	1070	4	corp	corp	PROPN
ftr-299	1070	5	.	.	PROPN
ftr-299	1071	1	v.	v.	PROPN
ftr-299	1071	2	commissioner	commissioner	PROPN
ftr-299	1071	3	,	,	PUNCT
ftr-299	1071	4	141	141	NUM
ftr-299	1071	5	t.c	t.c	NOUN
ftr-299	1071	6	.	.	PUNCT
ftr-299	1072	1	no	no	INTJ
ftr-299	1072	2	.	.	NOUN
ftr-299	1073	1	17	17	NUM
ftr-299	1073	2	(	(	PUNCT
ftr-299	1073	3	12/11/13	12/11/13	NUM
ftr-299	1073	4	)	)	PUNCT
ftr-299	1073	5	.	.	PUNCT
ftr-299	1074	1	in	in	ADP
ftr-299	1074	2	1999	1999	NUM
ftr-299	1074	3	,	,	PUNCT
ftr-299	1074	4	the	the	DET
ftr-299	1074	5	taxpayer	taxpayer	NOUN
ftr-299	1074	6	purchased	purchase	VERB
ftr-299	1074	7	certain	certain	ADJ
ftr-299	1074	8	stock	stock	NOUN
ftr-299	1074	9	and	and	CCONJ
ftr-299	1074	10	securities	security	NOUN
ftr-299	1074	11	issued	issue	VERB
ftr-299	1074	12	by	by	ADP
ftr-299	1074	13	southern	southern	ADJ
ftr-299	1074	14	states	state	NOUN
ftr-299	1074	15	cooperative	cooperative	ADJ
ftr-299	1074	16	for	for	ADP
ftr-299	1074	17	$	$	SYM
ftr-299	1074	18	98.6	98.6	NUM
ftr-299	1074	19	million	million	NUM
ftr-299	1074	20	.	.	PUNCT
ftr-299	1075	1	in	in	ADP
ftr-299	1075	2	2004	2004	NUM
ftr-299	1075	3	,	,	PUNCT
ftr-299	1075	4	southern	southern	ADJ
ftr-299	1075	5	states	state	NOUN
ftr-299	1075	6	offered	offer	VERB
ftr-299	1075	7	to	to	PART
ftr-299	1075	8	redeem	redeem	VERB
ftr-299	1075	9	the	the	DET
ftr-299	1075	10	stock	stock	NOUN
ftr-299	1075	11	and	and	CCONJ
ftr-299	1075	12	securities	security	NOUN
ftr-299	1075	13	for	for	ADP
ftr-299	1075	14	less	less	ADJ
ftr-299	1075	15	than	than	SCONJ
ftr-299	1075	16	the	the	DET
ftr-299	1075	17	taxpayer	taxpayer	NOUN
ftr-299	1075	18	had	have	AUX
ftr-299	1075	19	paid	pay	VERB
ftr-299	1075	20	for	for	ADP
ftr-299	1075	21	them	they	PRON
ftr-299	1075	22	.	.	PUNCT
ftr-299	1076	1	the	the	DET
ftr-299	1076	2	taxpayer	taxpayer	NOUN
ftr-299	1076	3	wanted	want	VERB
ftr-299	1076	4	approximately	approximately	ADV
ftr-299	1076	5	$	$	SYM
ftr-299	1076	6	39	39	NUM
ftr-299	1076	7	million	million	NUM
ftr-299	1076	8	,	,	PUNCT
ftr-299	1076	9	but	but	CCONJ
ftr-299	1076	10	southern	southern	ADJ
ftr-299	1076	11	states	state	NOUN
ftr-299	1076	12	was	be	AUX
ftr-299	1076	13	willing	willing	ADJ
ftr-299	1076	14	to	to	PART
ftr-299	1076	15	pay	pay	VERB
ftr-299	1076	16	only	only	ADV
ftr-299	1076	17	$	$	SYM
ftr-299	1076	18	20	20	NUM
ftr-299	1076	19	million	million	NUM
ftr-299	1076	20	.	.	PUNCT
ftr-299	1077	1	the	the	DET
ftr-299	1077	2	negotiations	negotiation	NOUN
ftr-299	1077	3	ended	end	VERB
ftr-299	1077	4	without	without	ADP
ftr-299	1077	5	an	an	DET
ftr-299	1077	6	agreement	agreement	NOUN
ftr-299	1077	7	and	and	CCONJ
ftr-299	1077	8	the	the	DET
ftr-299	1077	9	taxpayer	taxpayer	NOUN
ftr-299	1077	10	“	"	PUNCT
ftr-299	1077	11	abandoned	abandon	VERB
ftr-299	1077	12	”	"	PUNCT
ftr-299	1077	13	the	the	DET
ftr-299	1077	14	securities	security	NOUN
ftr-299	1077	15	and	and	CCONJ
ftr-299	1077	16	claimed	claim	VERB
ftr-299	1077	17	a	a	DET
ftr-299	1077	18	$	$	SYM
ftr-299	1077	19	98.6	98.6	NUM
ftr-299	1077	20	million	million	NUM
ftr-299	1077	21	ordinary	ordinary	ADJ
ftr-299	1077	22	loss	loss	NOUN
ftr-299	1077	23	deduction	deduction	NOUN
ftr-299	1077	24	.	.	PUNCT
ftr-299	1078	1	the	the	DET
ftr-299	1078	2	irs	irs	PROPN
ftr-299	1078	3	disallowed	disallow	VERB
ftr-299	1078	4	the	the	DET
ftr-299	1078	5	ordinary	ordinary	ADJ
ftr-299	1078	6	loss	loss	NOUN
ftr-299	1078	7	deduction	deduction	NOUN
ftr-299	1078	8	and	and	CCONJ
ftr-299	1078	9	treated	treat	VERB
ftr-299	1078	10	the	the	DET
ftr-299	1078	11	loss	loss	NOUN
ftr-299	1078	12	as	as	ADP
ftr-299	1078	13	capital	capital	NOUN
ftr-299	1078	14	.	.	PUNCT
ftr-299	1079	1	the	the	DET
ftr-299	1079	2	tax	tax	NOUN
ftr-299	1079	3	court	court	NOUN
ftr-299	1079	4	(	(	PUNCT
ftr-299	1079	5	judge	judge	PROPN
ftr-299	1079	6	dawson	dawson	PROPN
ftr-299	1079	7	)	)	PUNCT
ftr-299	1079	8	upheld	uphold	VERB
ftr-299	1079	9	the	the	DET
ftr-299	1079	10	irs	irs	PROPN
ftr-299	1079	11	’s	’s	PART
ftr-299	1079	12	position	position	NOUN
ftr-299	1079	13	.	.	PUNCT
ftr-299	1080	1	the	the	DET
ftr-299	1080	2	stock	stock	NOUN
ftr-299	1080	3	and	and	CCONJ
ftr-299	1080	4	securities	security	NOUN
ftr-299	1080	5	were	be	AUX
ftr-299	1080	6	capital	capital	NOUN
ftr-299	1080	7	assets	asset	NOUN
ftr-299	1080	8	and	and	CCONJ
ftr-299	1080	9	§	§	PROPN
ftr-299	1080	10	1234a	1234a	NUM
ftr-299	1080	11	required	require	VERB
ftr-299	1080	12	that	that	SCONJ
ftr-299	1080	13	the	the	DET
ftr-299	1080	14	loss	loss	NOUN
ftr-299	1080	15	be	be	AUX
ftr-299	1080	16	treated	treat	VERB
ftr-299	1080	17	as	as	ADP
ftr-299	1080	18	capital	capital	NOUN
ftr-299	1080	19	.	.	PUNCT
ftr-299	1081	1	section	section	NOUN
ftr-299	1081	2	1234a	1234a	NUM
ftr-299	1081	3	provides	provide	VERB
ftr-299	1081	4	that	that	PRON
ftr-299	1081	5	:	:	PUNCT
ftr-299	1081	6	gain	gain	VERB
ftr-299	1081	7	or	or	CCONJ
ftr-299	1081	8	loss	loss	NOUN
ftr-299	1081	9	attributable	attributable	ADJ
ftr-299	1081	10	to	to	ADP
ftr-299	1081	11	the	the	DET
ftr-299	1081	12	cancellation	cancellation	NOUN
ftr-299	1081	13	,	,	PUNCT
ftr-299	1081	14	lapse	lapse	NOUN
ftr-299	1081	15	,	,	PUNCT
ftr-299	1081	16	expiration	expiration	NOUN
ftr-299	1081	17	,	,	PUNCT
ftr-299	1081	18	or	or	CCONJ
ftr-299	1081	19	other	other	ADJ
ftr-299	1081	20	termination	termination	NOUN
ftr-299	1081	21	of	of	ADP
ftr-299	1081	22	—	—	PUNCT
ftr-299	1081	23	(	(	PUNCT
ftr-299	1081	24	1	1	X
ftr-299	1081	25	)	)	PUNCT
ftr-299	1081	26	a	a	DET
ftr-299	1081	27	right	right	NOUN
ftr-299	1081	28	or	or	CCONJ
ftr-299	1081	29	obligation	obligation	NOUN
ftr-299	1081	30	(	(	PUNCT
ftr-299	1081	31	other	other	ADJ
ftr-299	1081	32	than	than	ADP
ftr-299	1081	33	a	a	DET
ftr-299	1081	34	securities	security	NOUN
ftr-299	1081	35	futures	future	NOUN
ftr-299	1081	36	contract	contract	NOUN
ftr-299	1081	37	,	,	PUNCT
ftr-299	1081	38	as	as	SCONJ
ftr-299	1081	39	defined	define	VERB
ftr-299	1081	40	in	in	ADP
ftr-299	1081	41	section	section	NOUN
ftr-299	1081	42	1234b	1234b	NUM
ftr-299	1081	43	)	)	PUNCT
ftr-299	1081	44	with	with	ADP
ftr-299	1081	45	respect	respect	NOUN
ftr-299	1081	46	to	to	ADP
ftr-299	1081	47	property	property	NOUN
ftr-299	1081	48	which	which	PRON
ftr-299	1081	49	is	be	AUX
ftr-299	1081	50	(	(	PUNCT
ftr-299	1081	51	or	or	CCONJ
ftr-299	1081	52	on	on	ADP
ftr-299	1081	53	acquisition	acquisition	NOUN
ftr-299	1081	54	would	would	AUX
ftr-299	1081	55	be	be	AUX
ftr-299	1081	56	)	)	PUNCT
ftr-299	1081	57	a	a	DET
ftr-299	1081	58	capital	capital	NOUN
ftr-299	1081	59	asset	asset	NOUN
ftr-299	1081	60	in	in	ADP
ftr-299	1081	61	the	the	DET
ftr-299	1081	62	hands	hand	NOUN
ftr-299	1081	63	of	of	ADP
ftr-299	1081	64	the	the	DET
ftr-299	1081	65	taxpayer	taxpayer	NOUN
ftr-299	1081	66	,	,	PUNCT
ftr-299	1081	67	or	or	CCONJ
ftr-299	1081	68	(	(	PUNCT
ftr-299	1081	69	2	2	X
ftr-299	1081	70	)	)	PUNCT
ftr-299	1081	71	a	a	DET
ftr-299	1081	72	section	section	NOUN
ftr-299	1081	73	1256	1256	NUM
ftr-299	1081	74	contract	contract	NOUN
ftr-299	1081	75	(	(	PUNCT
ftr-299	1081	76	as	as	SCONJ
ftr-299	1081	77	defined	define	VERB
ftr-299	1081	78	in	in	ADP
ftr-299	1081	79	section	section	NOUN
ftr-299	1081	80	1256	1256	NUM
ftr-299	1081	81	)	)	PUNCT
ftr-299	1081	82	not	not	PART
ftr-299	1081	83	described	describe	VERB
ftr-299	1081	84	in	in	ADP
ftr-299	1081	85	paragraph	paragraph	NOUN
ftr-299	1081	86	(	(	PUNCT
ftr-299	1081	87	1	1	NUM
ftr-299	1081	88	)	)	PUNCT
ftr-299	1081	89	which	which	PRON
ftr-299	1081	90	is	be	AUX
ftr-299	1081	91	a	a	DET
ftr-299	1081	92	capital	capital	NOUN
ftr-299	1081	93	asset	asset	NOUN
ftr-299	1081	94	in	in	ADP
ftr-299	1081	95	the	the	DET
ftr-299	1081	96	hands	hand	NOUN
ftr-299	1081	97	of	of	ADP
ftr-299	1081	98	the	the	DET
ftr-299	1081	99	taxpayer	taxpayer	NOUN
ftr-299	1081	100	,	,	PUNCT
ftr-299	1081	101	shall	shall	AUX
ftr-299	1081	102	be	be	AUX
ftr-299	1081	103	treated	treat	VERB
ftr-299	1081	104	as	as	ADP
ftr-299	1081	105	gain	gain	NOUN
ftr-299	1081	106	or	or	CCONJ
ftr-299	1081	107	loss	loss	NOUN
ftr-299	1081	108	from	from	ADP
ftr-299	1081	109	the	the	DET
ftr-299	1081	110	sale	sale	NOUN
ftr-299	1081	111	of	of	ADP
ftr-299	1081	112	a	a	DET
ftr-299	1081	113	capital	capital	NOUN
ftr-299	1081	114	asset	asset	NOUN
ftr-299	1081	115	.	.	PUNCT
ftr-299	1082	1	the	the	DET
ftr-299	1082	2	preceding	precede	VERB
ftr-299	1082	3	sentence	sentence	NOUN
ftr-299	1082	4	shall	shall	AUX
ftr-299	1082	5	not	not	PART
ftr-299	1082	6	apply	apply	VERB
ftr-299	1082	7	to	to	ADP
ftr-299	1082	8	the	the	DET
ftr-299	1082	9	retirement	retirement	NOUN
ftr-299	1082	10	of	of	ADP
ftr-299	1082	11	any	any	DET
ftr-299	1082	12	debt	debt	NOUN
ftr-299	1082	13	instrument	instrument	NOUN
ftr-299	1082	14	(	(	PUNCT
ftr-299	1082	15	whether	whether	SCONJ
ftr-299	1082	16	or	or	CCONJ
ftr-299	1082	17	not	not	PART
ftr-299	1082	18	through	through	ADP
ftr-299	1082	19	a	a	DET
ftr-299	1082	20	trust	trust	NOUN
ftr-299	1082	21	or	or	CCONJ
ftr-299	1082	22	other	other	ADJ
ftr-299	1082	23	participation	participation	NOUN
ftr-299	1082	24	arrangement	arrangement	NOUN
ftr-299	1082	25	)	)	PUNCT
ftr-299	1082	26	.	.	PUNCT
ftr-299	1083	1	280	280	NUM
ftr-299	1083	2	florida	florida	PROPN
ftr-299	1083	3	tax	tax	NOUN
ftr-299	1083	4	review	review	NOUN
ftr-299	1083	5	[	[	X
ftr-299	1083	6	vol	vol	NOUN
ftr-299	1083	7	.	.	PUNCT
ftr-299	1084	1	15:5	15:5	NUM
ftr-299	1084	2			DET
ftr-299	1084	3	judge	judge	PROPN
ftr-299	1084	4	dawson	dawson	PROPN
ftr-299	1084	5	reasoned	reason	VERB
ftr-299	1084	6	that	that	SCONJ
ftr-299	1084	7	“	"	PUNCT
ftr-299	1084	8	[	[	X
ftr-299	1084	9	s]hares	s]hare	NOUN
ftr-299	1084	10	of	of	ADP
ftr-299	1084	11	stock	stock	NOUN
ftr-299	1084	12	are	be	AUX
ftr-299	1084	13	intangible	intangible	ADJ
ftr-299	1084	14	interests	interest	NOUN
ftr-299	1084	15	or	or	CCONJ
ftr-299	1084	16	rights	right	NOUN
ftr-299	1084	17	that	that	PRON
ftr-299	1084	18	the	the	DET
ftr-299	1084	19	owner	owner	NOUN
ftr-299	1084	20	has	have	VERB
ftr-299	1084	21	in	in	ADP
ftr-299	1084	22	the	the	DET
ftr-299	1084	23	management	management	NOUN
ftr-299	1084	24	,	,	PUNCT
ftr-299	1084	25	profits	profit	NOUN
ftr-299	1084	26	,	,	PUNCT
ftr-299	1084	27	and	and	CCONJ
ftr-299	1084	28	assets	asset	NOUN
ftr-299	1084	29	of	of	ADP
ftr-299	1084	30	a	a	DET
ftr-299	1084	31	corporation	corporation	NOUN
ftr-299	1084	32	,	,	PUNCT
ftr-299	1084	33	while	while	SCONJ
ftr-299	1084	34	the	the	DET
ftr-299	1084	35	certificate	certificate	NOUN
ftr-299	1084	36	of	of	ADP
ftr-299	1084	37	stock	stock	NOUN
ftr-299	1084	38	is	be	AUX
ftr-299	1084	39	tangible	tangible	ADJ
ftr-299	1084	40	evidence	evidence	NOUN
ftr-299	1084	41	of	of	ADP
ftr-299	1084	42	the	the	DET
ftr-299	1084	43	stock	stock	NOUN
ftr-299	1084	44	ownership	ownership	NOUN
ftr-299	1084	45	of	of	ADP
ftr-299	1084	46	the	the	DET
ftr-299	1084	47	person	person	NOUN
ftr-299	1084	48	designated	designate	VERB
ftr-299	1084	49	therein	therein	ADV
ftr-299	1084	50	and	and	CCONJ
ftr-299	1084	51	of	of	ADP
ftr-299	1084	52	the	the	DET
ftr-299	1084	53	rights	right	NOUN
ftr-299	1084	54	and	and	CCONJ
ftr-299	1084	55	liabilities	liability	NOUN
ftr-299	1084	56	resulting	result	VERB
ftr-299	1084	57	from	from	ADP
ftr-299	1084	58	such	such	ADJ
ftr-299	1084	59	ownership	ownership	NOUN
ftr-299	1084	60	,	,	PUNCT
ftr-299	1084	61	”	"	PUNCT
ftr-299	1084	62	and	and	CCONJ
ftr-299	1084	63	that	that	SCONJ
ftr-299	1084	64	congress	congress	PROPN
ftr-299	1084	65	intended	intend	VERB
ftr-299	1084	66	“	"	PUNCT
ftr-299	1084	67	section	section	NOUN
ftr-299	1084	68	1234a	1234a	NOUN
ftr-299	1084	69	to	to	PART
ftr-299	1084	70	[	[	PUNCT
ftr-299	1084	71	apply	apply	VERB
ftr-299	1084	72	to	to	ADP
ftr-299	1084	73	]	]	PUNCT
ftr-299	1084	74	terminations	termination	NOUN
ftr-299	1084	75	of	of	ADP
ftr-299	1084	76	all	all	DET
ftr-299	1084	77	rights	right	NOUN
ftr-299	1084	78	and	and	CCONJ
ftr-299	1084	79	obligations	obligation	NOUN
ftr-299	1084	80	with	with	ADP
ftr-299	1084	81	respect	respect	NOUN
ftr-299	1084	82	to	to	ADP
ftr-299	1084	83	property	property	NOUN
ftr-299	1084	84	that	that	PRON
ftr-299	1084	85	is	be	AUX
ftr-299	1084	86	a	a	DET
ftr-299	1084	87	capital	capital	NOUN
ftr-299	1084	88	asset	asset	NOUN
ftr-299	1084	89	in	in	ADP
ftr-299	1084	90	the	the	DET
ftr-299	1084	91	hands	hand	NOUN
ftr-299	1084	92	of	of	ADP
ftr-299	1084	93	the	the	DET
ftr-299	1084	94	taxpayer	taxpayer	NOUN
ftr-299	1084	95	or	or	CCONJ
ftr-299	1084	96	would	would	AUX
ftr-299	1084	97	be	be	AUX
ftr-299	1084	98	if	if	SCONJ
ftr-299	1084	99	acquired	acquire	VERB
ftr-299	1084	100	by	by	ADP
ftr-299	1084	101	the	the	DET
ftr-299	1084	102	taxpayer	taxpayer	NOUN
ftr-299	1084	103	,	,	PUNCT
ftr-299	1084	104	including	include	VERB
ftr-299	1084	105	not	not	PART
ftr-299	1084	106	only	only	ADV
ftr-299	1084	107	derivative	derivative	ADJ
ftr-299	1084	108	contract	contract	NOUN
ftr-299	1084	109	rights	right	NOUN
ftr-299	1084	110	but	but	CCONJ
ftr-299	1084	111	also	also	ADV
ftr-299	1084	112	property	property	NOUN
ftr-299	1084	113	rights	right	NOUN
ftr-299	1084	114	arising	arise	VERB
ftr-299	1084	115	from	from	ADP
ftr-299	1084	116	the	the	DET
ftr-299	1084	117	ownership	ownership	NOUN
ftr-299	1084	118	of	of	ADP
ftr-299	1084	119	the	the	DET
ftr-299	1084	120	property	property	NOUN
ftr-299	1084	121	.	.	PUNCT
ftr-299	1084	122	”	"	PUNCT
ftr-299	1085	1			PUNCT
ftr-299	1085	2	the	the	DET
ftr-299	1085	3	court	court	NOUN
ftr-299	1085	4	rejected	reject	VERB
ftr-299	1085	5	the	the	DET
ftr-299	1085	6	taxpayer	taxpayer	NOUN
ftr-299	1085	7	’s	’s	PART
ftr-299	1085	8	argument	argument	NOUN
ftr-299	1085	9	that	that	SCONJ
ftr-299	1085	10	an	an	DET
ftr-299	1085	11	ordinary	ordinary	ADJ
ftr-299	1085	12	loss	loss	NOUN
ftr-299	1085	13	was	be	AUX
ftr-299	1085	14	allowable	allowable	ADJ
ftr-299	1085	15	under	under	ADP
ftr-299	1085	16	reg	reg	NOUN
ftr-299	1085	17	.	.	PUNCT
ftr-299	1086	1	§	§	PROPN
ftr-299	1086	2	1.165	1.165	NUM
ftr-299	1086	3	-	-	SYM
ftr-299	1086	4	2(a	2(a	NUM
ftr-299	1086	5	)	)	PUNCT
ftr-299	1086	6	,	,	PUNCT
ftr-299	1086	7	because	because	SCONJ
ftr-299	1086	8	reg	reg	NOUN
ftr-299	1086	9	.	.	PUNCT
ftr-299	1087	1	§	§	PROPN
ftr-299	1087	2	1.165	1.165	NUM
ftr-299	1087	3	-	-	SYM
ftr-299	1087	4	2(b	2(b	NUM
ftr-299	1087	5	)	)	PUNCT
ftr-299	1087	6	disallowed	disallow	VERB
ftr-299	1087	7	the	the	DET
ftr-299	1087	8	loss	loss	NOUN
ftr-299	1087	9	as	as	SCONJ
ftr-299	1087	10	the	the	DET
ftr-299	1087	11	surrender	surrender	NOUN
ftr-299	1087	12	of	of	ADP
ftr-299	1087	13	the	the	DET
ftr-299	1087	14	stock	stock	NOUN
ftr-299	1087	15	and	and	CCONJ
ftr-299	1087	16	securities	security	NOUN
ftr-299	1087	17	was	be	AUX
ftr-299	1087	18	deemed	deem	VERB
ftr-299	1087	19	to	to	PART
ftr-299	1087	20	be	be	AUX
ftr-299	1087	21	a	a	DET
ftr-299	1087	22	loss	loss	NOUN
ftr-299	1087	23	from	from	ADP
ftr-299	1087	24	a	a	DET
ftr-299	1087	25	sale	sale	NOUN
ftr-299	1087	26	or	or	CCONJ
ftr-299	1087	27	exchange	exchange	NOUN
ftr-299	1087	28	of	of	ADP
ftr-299	1087	29	a	a	DET
ftr-299	1087	30	capital	capital	NOUN
ftr-299	1087	31	asset	asset	NOUN
ftr-299	1087	32	pursuant	pursuant	ADJ
ftr-299	1087	33	to	to	ADP
ftr-299	1087	34	section	section	NOUN
ftr-299	1087	35	1234a	1234a	NUM
ftr-299	1087	36	.	.	PUNCT
ftr-299	1088	1	it	it	PRON
ftr-299	1088	2	also	also	ADV
ftr-299	1088	3	noted	note	VERB
ftr-299	1088	4	that	that	SCONJ
ftr-299	1088	5	rev	rev	PROPN
ftr-299	1088	6	.	.	PROPN
ftr-299	1088	7	rul	rul	NOUN
ftr-299	1088	8	.	.	PUNCT
ftr-299	1089	1	93	93	NUM
ftr-299	1089	2	-	-	SYM
ftr-299	1089	3	80	80	NUM
ftr-299	1089	4	,	,	PUNCT
ftr-299	1089	5	1993	1993	NUM
ftr-299	1089	6	-	-	SYM
ftr-299	1089	7	2	2	NUM
ftr-299	1089	8	c.b	c.b	PROPN
ftr-299	1089	9	.	.	PROPN
ftr-299	1089	10	239	239	NUM
ftr-299	1089	11	,	,	PUNCT
ftr-299	1089	12	which	which	PRON
ftr-299	1089	13	allowed	allow	VERB
ftr-299	1089	14	an	an	DET
ftr-299	1089	15	ordinary	ordinary	ADJ
ftr-299	1089	16	loss	loss	NOUN
ftr-299	1089	17	deduction	deduction	NOUN
ftr-299	1089	18	upon	upon	SCONJ
ftr-299	1089	19	the	the	DET
ftr-299	1089	20	abandonment	abandonment	NOUN
ftr-299	1089	21	of	of	ADP
ftr-299	1089	22	a	a	DET
ftr-299	1089	23	partnership	partnership	NOUN
ftr-299	1089	24	interest	interest	NOUN
ftr-299	1089	25	in	in	ADP
ftr-299	1089	26	a	a	DET
ftr-299	1089	27	partnership	partnership	NOUN
ftr-299	1089	28	that	that	PRON
ftr-299	1089	29	had	have	VERB
ftr-299	1089	30	no	no	DET
ftr-299	1089	31	debt	debt	NOUN
ftr-299	1089	32	,	,	PUNCT
ftr-299	1089	33	was	be	AUX
ftr-299	1089	34	issued	issue	VERB
ftr-299	1089	35	four	four	NUM
ftr-299	1089	36	years	year	NOUN
ftr-299	1089	37	before	before	SCONJ
ftr-299	1089	38	§	§	PROPN
ftr-299	1089	39	1234a	1234a	NUM
ftr-299	1089	40	was	be	AUX
ftr-299	1089	41	amended	amend	VERB
ftr-299	1089	42	in	in	ADP
ftr-299	1089	43	1997	1997	NUM
ftr-299	1089	44	to	to	PART
ftr-299	1089	45	apply	apply	VERB
ftr-299	1089	46	to	to	ADP
ftr-299	1089	47	all	all	DET
ftr-299	1089	48	property	property	NOUN
ftr-299	1089	49	that	that	PRON
ftr-299	1089	50	is	be	AUX
ftr-299	1089	51	(	(	PUNCT
ftr-299	1089	52	or	or	CCONJ
ftr-299	1089	53	would	would	AUX
ftr-299	1089	54	be	be	AUX
ftr-299	1089	55	if	if	SCONJ
ftr-299	1089	56	acquired	acquire	VERB
ftr-299	1089	57	)	)	PUNCT
ftr-299	1089	58	a	a	DET
ftr-299	1089	59	capital	capital	NOUN
ftr-299	1089	60	asset	asset	NOUN
ftr-299	1089	61	in	in	ADP
ftr-299	1089	62	the	the	DET
ftr-299	1089	63	hands	hand	NOUN
ftr-299	1089	64	of	of	ADP
ftr-299	1089	65	the	the	DET
ftr-299	1089	66	taxpayer	taxpayer	NOUN
ftr-299	1089	67	,	,	PUNCT
ftr-299	1089	68	and	and	CCONJ
ftr-299	1089	69	thus	thus	ADV
ftr-299	1089	70	it	it	PRON
ftr-299	1089	71	did	do	AUX
ftr-299	1089	72	not	not	PART
ftr-299	1089	73	carry	carry	VERB
ftr-299	1089	74	any	any	DET
ftr-299	1089	75	weight	weight	NOUN
ftr-299	1089	76	.	.	PUNCT
ftr-299	1090	1	i.	i.	PROPN
ftr-299	1090	2	at	at	ADP
ftr-299	1090	3	-	-	PUNCT
ftr-299	1090	4	risk	risk	NOUN
ftr-299	1090	5	and	and	CCONJ
ftr-299	1090	6	passive	passive	ADJ
ftr-299	1090	7	activity	activity	NOUN
ftr-299	1090	8	losses	loss	NOUN
ftr-299	1090	9	1	1	NUM
ftr-299	1090	10	.	.	PUNCT
ftr-299	1091	1	section	section	NOUN
ftr-299	1091	2	183	183	NUM
ftr-299	1091	3	is	be	AUX
ftr-299	1091	4	a	a	DET
ftr-299	1091	5	more	more	ADV
ftr-299	1091	6	powerful	powerful	ADJ
ftr-299	1091	7	sword	sword	NOUN
ftr-299	1091	8	for	for	ADP
ftr-299	1091	9	the	the	DET
ftr-299	1091	10	irs	irs	PROPN
ftr-299	1091	11	than	than	ADP
ftr-299	1091	12	§	§	PROPN
ftr-299	1091	13	469	469	NUM
ftr-299	1091	14	.	.	PUNCT
ftr-299	1092	1	disallowance	disallowance	NOUN
ftr-299	1092	2	is	be	AUX
ftr-299	1092	3	more	more	ADV
ftr-299	1092	4	powerful	powerful	ADJ
ftr-299	1092	5	than	than	ADP
ftr-299	1092	6	basketing	baskete	VERB
ftr-299	1092	7	.	.	PUNCT
ftr-299	1093	1	pederson	pederson	PROPN
ftr-299	1093	2	v.	v.	PROPN
ftr-299	1093	3	commissioner	commissioner	PROPN
ftr-299	1093	4	,	,	PUNCT
ftr-299	1093	5	t.c	t.c	PROPN
ftr-299	1093	6	.	.	PROPN
ftr-299	1093	7	memo	memo	NOUN
ftr-299	1093	8	.	.	PUNCT
ftr-299	1094	1	2013	2013	NUM
ftr-299	1094	2	-	-	SYM
ftr-299	1094	3	54	54	NUM
ftr-299	1094	4	(	(	PUNCT
ftr-299	1094	5	2/20/13	2/20/13	NUM
ftr-299	1094	6	)	)	PUNCT
ftr-299	1094	7	.	.	PUNCT
ftr-299	1095	1	the	the	DET
ftr-299	1095	2	tax	tax	NOUN
ftr-299	1095	3	court	court	NOUN
ftr-299	1095	4	(	(	PUNCT
ftr-299	1095	5	judge	judge	NOUN
ftr-299	1095	6	goeke	goeke	ADJ
ftr-299	1095	7	)	)	PUNCT
ftr-299	1095	8	upheld	uphold	VERB
ftr-299	1095	9	the	the	DET
ftr-299	1095	10	irs	irs	PROPN
ftr-299	1095	11	’s	’s	PART
ftr-299	1095	12	application	application	NOUN
ftr-299	1095	13	of	of	ADP
ftr-299	1095	14	§	§	PROPN
ftr-299	1095	15	183	183	NUM
ftr-299	1095	16	to	to	ADP
ftr-299	1095	17	disallow	disallow	ADJ
ftr-299	1095	18	losses	loss	NOUN
ftr-299	1095	19	claimed	claim	VERB
ftr-299	1095	20	with	with	ADP
ftr-299	1095	21	respect	respect	NOUN
ftr-299	1095	22	to	to	ADP
ftr-299	1095	23	an	an	DET
ftr-299	1095	24	investment	investment	NOUN
ftr-299	1095	25	in	in	ADP
ftr-299	1095	26	a	a	DET
ftr-299	1095	27	marketed	market	VERB
ftr-299	1095	28	horse	horse	NOUN
ftr-299	1095	29	breeding	breeding	NOUN
ftr-299	1095	30	“	"	PUNCT
ftr-299	1095	31	program	program	NOUN
ftr-299	1095	32	”	"	PUNCT
ftr-299	1095	33	in	in	ADP
ftr-299	1095	34	which	which	PRON
ftr-299	1095	35	the	the	DET
ftr-299	1095	36	taxpayer	taxpayer	NOUN
ftr-299	1095	37	had	have	VERB
ftr-299	1095	38	no	no	DET
ftr-299	1095	39	direct	direct	ADJ
ftr-299	1095	40	involvement	involvement	NOUN
ftr-299	1095	41	.	.	PUNCT
ftr-299	1096	1	the	the	DET
ftr-299	1096	2	taxpayer	taxpayer	NOUN
ftr-299	1096	3	did	do	AUX
ftr-299	1096	4	not	not	PART
ftr-299	1096	5	have	have	VERB
ftr-299	1096	6	a	a	DET
ftr-299	1096	7	goodfaith	goodfaith	NOUN
ftr-299	1096	8	belief	belief	NOUN
ftr-299	1096	9	that	that	SCONJ
ftr-299	1096	10	the	the	DET
ftr-299	1096	11	horse	horse	NOUN
ftr-299	1096	12	breeding	breeding	NOUN
ftr-299	1096	13	activity	activity	NOUN
ftr-299	1096	14	would	would	AUX
ftr-299	1096	15	turn	turn	VERB
ftr-299	1096	16	an	an	DET
ftr-299	1096	17	overall	overall	ADJ
ftr-299	1096	18	profit	profit	NOUN
ftr-299	1096	19	;	;	PUNCT
ftr-299	1096	20	the	the	DET
ftr-299	1096	21	amount	amount	NOUN
ftr-299	1096	22	invested	invest	VERB
ftr-299	1096	23	was	be	AUX
ftr-299	1096	24	based	base	VERB
ftr-299	1096	25	principally	principally	ADV
ftr-299	1096	26	on	on	ADP
ftr-299	1096	27	the	the	DET
ftr-299	1096	28	amount	amount	NOUN
ftr-299	1096	29	necessary	necessary	ADJ
ftr-299	1096	30	to	to	PART
ftr-299	1096	31	produce	produce	VERB
ftr-299	1096	32	the	the	DET
ftr-299	1096	33	desired	desire	VERB
ftr-299	1096	34	tax	tax	NOUN
ftr-299	1096	35	losses	loss	NOUN
ftr-299	1096	36	;	;	PUNCT
ftr-299	1096	37	and	and	CCONJ
ftr-299	1096	38	participation	participation	NOUN
ftr-299	1096	39	in	in	ADP
ftr-299	1096	40	the	the	DET
ftr-299	1096	41	breeding	breeding	NOUN
ftr-299	1096	42	program	program	NOUN
ftr-299	1096	43	was	be	AUX
ftr-299	1096	44	almost	almost	ADV
ftr-299	1096	45	entirely	entirely	ADV
ftr-299	1096	46	motivated	motivate	VERB
ftr-299	1096	47	by	by	ADP
ftr-299	1096	48	tax	tax	NOUN
ftr-299	1096	49	benefits	benefit	NOUN
ftr-299	1096	50	purportedly	purportedly	ADV
ftr-299	1096	51	available	available	ADJ
ftr-299	1096	52	to	to	ADP
ftr-299	1096	53	the	the	DET
ftr-299	1096	54	taxpayer	taxpayer	NOUN
ftr-299	1096	55	through	through	ADP
ftr-299	1096	56	such	such	ADJ
ftr-299	1096	57	participation	participation	NOUN
ftr-299	1096	58	.	.	PUNCT
ftr-299	1097	1	2	2	X
ftr-299	1097	2	.	.	X
ftr-299	1097	3	judge	judge	PROPN
ftr-299	1097	4	morrison	morrison	PROPN
ftr-299	1097	5	finds	find	VERB
ftr-299	1097	6	an	an	DET
ftr-299	1097	7	honest	honest	ADJ
ftr-299	1097	8	taxpayer	taxpayer	NOUN
ftr-299	1097	9	.	.	PUNCT
ftr-299	1098	1	montgomery	montgomery	PROPN
ftr-299	1098	2	v.	v.	PROPN
ftr-299	1098	3	commissioner	commissioner	PROPN
ftr-299	1098	4	,	,	PUNCT
ftr-299	1098	5	t.c	t.c	PROPN
ftr-299	1098	6	.	.	PROPN
ftr-299	1098	7	memo	memo	NOUN
ftr-299	1098	8	.	.	PUNCT
ftr-299	1099	1	2013	2013	NUM
ftr-299	1099	2	-	-	SYM
ftr-299	1099	3	151	151	NUM
ftr-299	1099	4	(	(	PUNCT
ftr-299	1099	5	6/17/13	6/17/13	NUM
ftr-299	1099	6	)	)	PUNCT
ftr-299	1099	7	.	.	PUNCT
ftr-299	1100	1	temp	temp	NOUN
ftr-299	1100	2	.	.	PUNCT
ftr-299	1101	1	reg	reg	PROPN
ftr-299	1101	2	.	.	PUNCT
ftr-299	1102	1	§	§	PROPN
ftr-299	1102	2	1.469	1.469	NUM
ftr-299	1102	3	-	-	NUM
ftr-299	1102	4	5t(f)(4	5t(f)(4	NUM
ftr-299	1102	5	)	)	PUNCT
ftr-299	1102	6	provides	provide	VERB
ftr-299	1102	7	that	that	SCONJ
ftr-299	1102	8	the	the	DET
ftr-299	1102	9	extent	extent	NOUN
ftr-299	1102	10	of	of	ADP
ftr-299	1102	11	an	an	DET
ftr-299	1102	12	individual	individual	NOUN
ftr-299	1102	13	’s	’s	PART
ftr-299	1102	14	participation	participation	NOUN
ftr-299	1102	15	in	in	ADP
ftr-299	1102	16	an	an	DET
ftr-299	1102	17	activity	activity	NOUN
ftr-299	1102	18	may	may	AUX
ftr-299	1102	19	be	be	AUX
ftr-299	1102	20	established	establish	VERB
ftr-299	1102	21	by	by	ADP
ftr-299	1102	22	any	any	DET
ftr-299	1102	23	reasonable	reasonable	ADJ
ftr-299	1102	24	means	mean	NOUN
ftr-299	1102	25	.	.	PUNCT
ftr-299	1103	1	“	"	PUNCT
ftr-299	1103	2	‘	'	PUNCT
ftr-299	1103	3	reasonable	reasonable	ADJ
ftr-299	1103	4	means	mean	NOUN
ftr-299	1103	5	’	'	PUNCT
ftr-299	1103	6	...	...	PUNCT
ftr-299	1103	7	include	include	VERB
ftr-299	1103	8	but	but	CCONJ
ftr-299	1103	9	are	be	AUX
ftr-299	1103	10	not	not	PART
ftr-299	1103	11	limited	limit	VERB
ftr-299	1103	12	to	to	ADP
ftr-299	1103	13	the	the	DET
ftr-299	1103	14	identification	identification	NOUN
ftr-299	1103	15	of	of	ADP
ftr-299	1103	16	services	service	NOUN
ftr-299	1103	17	performed	perform	VERB
ftr-299	1103	18	over	over	ADP
ftr-299	1103	19	a	a	DET
ftr-299	1103	20	period	period	NOUN
ftr-299	1103	21	of	of	ADP
ftr-299	1103	22	time	time	NOUN
ftr-299	1103	23	and	and	CCONJ
ftr-299	1103	24	the	the	DET
ftr-299	1103	25	approximate	approximate	ADJ
ftr-299	1103	26	number	number	NOUN
ftr-299	1103	27	of	of	ADP
ftr-299	1103	28	hours	hour	NOUN
ftr-299	1103	29	spent	spend	VERB
ftr-299	1103	30	performing	perform	VERB
ftr-299	1103	31	such	such	ADJ
ftr-299	1103	32	services	service	NOUN
ftr-299	1103	33	during	during	ADP
ftr-299	1103	34	such	such	ADJ
ftr-299	1103	35	period	period	NOUN
ftr-299	1103	36	,	,	PUNCT
ftr-299	1103	37	based	base	VERB
ftr-299	1103	38	on	on	ADP
ftr-299	1103	39	appointment	appointment	NOUN
ftr-299	1103	40	books	book	NOUN
ftr-299	1103	41	,	,	PUNCT
ftr-299	1103	42	calendars	calendar	NOUN
ftr-299	1103	43	,	,	PUNCT
ftr-299	1103	44	or	or	CCONJ
ftr-299	1103	45	narrative	narrative	NOUN
ftr-299	1103	46	summaries	summary	NOUN
ftr-299	1103	47	.	.	PUNCT
ftr-299	1103	48	”	"	PUNCT
ftr-299	1104	1	however	however	ADV
ftr-299	1104	2	,	,	PUNCT
ftr-299	1104	3	“	"	PUNCT
ftr-299	1104	4	contemporaneous	contemporaneous	ADJ
ftr-299	1104	5	daily	daily	ADJ
ftr-299	1104	6	time	time	NOUN
ftr-299	1104	7	reports	report	NOUN
ftr-299	1104	8	,	,	PUNCT
ftr-299	1104	9	logs	log	NOUN
ftr-299	1104	10	,	,	PUNCT
ftr-299	1104	11	or	or	CCONJ
ftr-299	1104	12	similar	similar	ADJ
ftr-299	1104	13	documents	document	NOUN
ftr-299	1104	14	are	be	AUX
ftr-299	1104	15	not	not	PART
ftr-299	1104	16	required	require	VERB
ftr-299	1104	17	if	if	SCONJ
ftr-299	1104	18	the	the	DET
ftr-299	1104	19	extent	extent	NOUN
ftr-299	1104	20	of	of	ADP
ftr-299	1104	21	such	such	ADJ
ftr-299	1104	22	2014	2014	NUM
ftr-299	1104	23	]	]	X
ftr-299	1104	24	recent	recent	ADJ
ftr-299	1104	25	developments	development	NOUN
ftr-299	1104	26	in	in	ADP
ftr-299	1104	27	federal	federal	ADJ
ftr-299	1104	28	income	income	NOUN
ftr-299	1104	29	taxation	taxation	NOUN
ftr-299	1104	30	281	281	NUM
ftr-299	1104	31	participation	participation	NOUN
ftr-299	1104	32	may	may	AUX
ftr-299	1104	33	be	be	AUX
ftr-299	1104	34	established	establish	VERB
ftr-299	1104	35	by	by	ADP
ftr-299	1104	36	other	other	ADJ
ftr-299	1104	37	reasonable	reasonable	ADJ
ftr-299	1104	38	means	mean	NOUN
ftr-299	1104	39	.	.	PUNCT
ftr-299	1104	40	”	"	PUNCT
ftr-299	1105	1	in	in	ADP
ftr-299	1105	2	the	the	DET
ftr-299	1105	3	instant	instant	ADJ
ftr-299	1105	4	case	case	NOUN
ftr-299	1105	5	,	,	PUNCT
ftr-299	1105	6	however	however	ADV
ftr-299	1105	7	,	,	PUNCT
ftr-299	1105	8	judge	judge	PROPN
ftr-299	1105	9	morrison	morrison	PROPN
ftr-299	1105	10	held	hold	VERB
ftr-299	1105	11	that	that	SCONJ
ftr-299	1105	12	material	material	NOUN
ftr-299	1105	13	participation	participation	NOUN
ftr-299	1105	14	had	have	AUX
ftr-299	1105	15	been	be	AUX
ftr-299	1105	16	established	establish	VERB
ftr-299	1105	17	without	without	ADP
ftr-299	1105	18	any	any	DET
ftr-299	1105	19	such	such	ADJ
ftr-299	1105	20	documentary	documentary	NOUN
ftr-299	1105	21	evidence	evidence	NOUN
ftr-299	1105	22	being	be	AUX
ftr-299	1105	23	introduced	introduce	VERB
ftr-299	1105	24	.	.	PUNCT
ftr-299	1106	1	the	the	DET
ftr-299	1106	2	taxpayers	taxpayer	NOUN
ftr-299	1106	3	established	establish	VERB
ftr-299	1106	4	material	material	NOUN
ftr-299	1106	5	participation	participation	NOUN
ftr-299	1106	6	by	by	ADP
ftr-299	1106	7	their	their	PRON
ftr-299	1106	8	credible	credible	ADJ
ftr-299	1106	9	testimony	testimony	NOUN
ftr-299	1106	10	providing	provide	VERB
ftr-299	1106	11	details	detail	NOUN
ftr-299	1106	12	of	of	ADP
ftr-299	1106	13	the	the	DET
ftr-299	1106	14	nature	nature	NOUN
ftr-299	1106	15	of	of	ADP
ftr-299	1106	16	the	the	DET
ftr-299	1106	17	activities	activity	NOUN
ftr-299	1106	18	they	they	PRON
ftr-299	1106	19	conducted	conduct	VERB
ftr-299	1106	20	in	in	ADP
ftr-299	1106	21	starting	start	VERB
ftr-299	1106	22	and	and	CCONJ
ftr-299	1106	23	managing	manage	VERB
ftr-299	1106	24	a	a	DET
ftr-299	1106	25	business	business	NOUN
ftr-299	1106	26	.	.	PUNCT
ftr-299	1107	1	they	they	PRON
ftr-299	1107	2	founded	found	VERB
ftr-299	1107	3	the	the	DET
ftr-299	1107	4	company	company	NOUN
ftr-299	1107	5	,	,	PUNCT
ftr-299	1107	6	negotiated	negotiate	VERB
ftr-299	1107	7	contracts	contract	NOUN
ftr-299	1107	8	,	,	PUNCT
ftr-299	1107	9	hired	hire	VERB
ftr-299	1107	10	250	250	NUM
ftr-299	1107	11	employees	employee	NOUN
ftr-299	1107	12	,	,	PUNCT
ftr-299	1107	13	and	and	CCONJ
ftr-299	1107	14	conducted	conduct	VERB
ftr-299	1107	15	daily	daily	ADJ
ftr-299	1107	16	business	business	NOUN
ftr-299	1107	17	,	,	PUNCT
ftr-299	1107	18	“	"	PUNCT
ftr-299	1107	19	work[ing	work[e	VERB
ftr-299	1107	20	]	]	PUNCT
ftr-299	1107	21	on	on	ADP
ftr-299	1107	22	the	the	DET
ftr-299	1107	23	business	business	NOUN
ftr-299	1107	24	‘	'	PUNCT
ftr-299	1107	25	day	day	NOUN
ftr-299	1107	26	in	in	ADV
ftr-299	1107	27	and	and	CCONJ
ftr-299	1107	28	day	day	NOUN
ftr-299	1107	29	out	out	ADP
ftr-299	1107	30	.	.	PUNCT
ftr-299	1107	31	’	'	PUNCT
ftr-299	1107	32	”	"	PUNCT
ftr-299	1108	1			NOUN
ftr-299	1108	2	this	this	DET
ftr-299	1108	3	case	case	NOUN
ftr-299	1108	4	is	be	AUX
ftr-299	1108	5	notable	notable	ADJ
ftr-299	1108	6	because	because	SCONJ
ftr-299	1108	7	in	in	ADP
ftr-299	1108	8	most	most	ADJ
ftr-299	1108	9	cases	case	NOUN
ftr-299	1108	10	claims	claim	NOUN
ftr-299	1108	11	of	of	ADP
ftr-299	1108	12	material	material	ADJ
ftr-299	1108	13	participation	participation	NOUN
ftr-299	1108	14	without	without	ADP
ftr-299	1108	15	written	write	VERB
ftr-299	1108	16	documentation	documentation	NOUN
ftr-299	1108	17	fall	fall	VERB
ftr-299	1108	18	on	on	ADP
ftr-299	1108	19	deaf	deaf	ADJ
ftr-299	1108	20	ears	ear	NOUN
ftr-299	1108	21	in	in	ADP
ftr-299	1108	22	the	the	DET
ftr-299	1108	23	courts	court	NOUN
ftr-299	1108	24	.	.	PUNCT
ftr-299	1109	1	see	see	VERB
ftr-299	1109	2	,	,	PUNCT
ftr-299	1109	3	e.g.	e.g.	ADV
ftr-299	1109	4	,	,	PUNCT
ftr-299	1109	5	bailey	bailey	PROPN
ftr-299	1109	6	v.	v.	PROPN
ftr-299	1109	7	commissioner	commissioner	PROPN
ftr-299	1109	8	,	,	PUNCT
ftr-299	1109	9	t.c	t.c	PROPN
ftr-299	1109	10	.	.	PROPN
ftr-299	1109	11	memo	memo	NOUN
ftr-299	1109	12	.	.	PUNCT
ftr-299	1110	1	2001	2001	NUM
ftr-299	1110	2	-	-	SYM
ftr-299	1110	3	296	296	NUM
ftr-299	1110	4	(	(	PUNCT
ftr-299	1110	5	2001	2001	NUM
ftr-299	1110	6	)	)	PUNCT
ftr-299	1110	7	(	(	PUNCT
ftr-299	1110	8	log	log	NOUN
ftr-299	1110	9	book	book	NOUN
ftr-299	1110	10	of	of	ADP
ftr-299	1110	11	visits	visit	NOUN
ftr-299	1110	12	to	to	PART
ftr-299	1110	13	rental	rental	VERB
ftr-299	1110	14	real	real	ADJ
ftr-299	1110	15	estate	estate	NOUN
ftr-299	1110	16	that	that	PRON
ftr-299	1110	17	did	do	AUX
ftr-299	1110	18	not	not	PART
ftr-299	1110	19	include	include	VERB
ftr-299	1110	20	contemporaneous	contemporaneous	ADJ
ftr-299	1110	21	record	record	NOUN
ftr-299	1110	22	of	of	ADP
ftr-299	1110	23	hours	hour	NOUN
ftr-299	1110	24	devoted	devote	VERB
ftr-299	1110	25	to	to	ADP
ftr-299	1110	26	real	real	ADJ
ftr-299	1110	27	estate	estate	NOUN
ftr-299	1110	28	activity	activity	NOUN
ftr-299	1110	29	was	be	AUX
ftr-299	1110	30	not	not	PART
ftr-299	1110	31	sufficient	sufficient	ADJ
ftr-299	1110	32	to	to	PART
ftr-299	1110	33	substantiate	substantiate	VERB
ftr-299	1110	34	that	that	DET
ftr-299	1110	35	taxpayer	taxpayer	NOUN
ftr-299	1110	36	devoted	devote	VERB
ftr-299	1110	37	requisite	requisite	ADJ
ftr-299	1110	38	number	number	NOUN
ftr-299	1110	39	of	of	ADP
ftr-299	1110	40	hours	hour	NOUN
ftr-299	1110	41	to	to	ADP
ftr-299	1110	42	real	real	ADJ
ftr-299	1110	43	estate	estate	NOUN
ftr-299	1110	44	business	business	NOUN
ftr-299	1110	45	;	;	PUNCT
ftr-299	1110	46	uncorroborated	uncorroborated	ADJ
ftr-299	1110	47	estimates	estimate	NOUN
ftr-299	1110	48	of	of	ADP
ftr-299	1110	49	hours	hour	NOUN
ftr-299	1110	50	required	require	VERB
ftr-299	1110	51	to	to	PART
ftr-299	1110	52	perform	perform	VERB
ftr-299	1110	53	activities	activity	NOUN
ftr-299	1110	54	were	be	AUX
ftr-299	1110	55	unreliable	unreliable	ADJ
ftr-299	1110	56	because	because	SCONJ
ftr-299	1110	57	they	they	PRON
ftr-299	1110	58	were	be	AUX
ftr-299	1110	59	prepared	prepare	VERB
ftr-299	1110	60	years	year	NOUN
ftr-299	1110	61	later	later	ADV
ftr-299	1110	62	in	in	ADP
ftr-299	1110	63	anticipation	anticipation	NOUN
ftr-299	1110	64	of	of	ADP
ftr-299	1110	65	litigation	litigation	NOUN
ftr-299	1110	66	)	)	PUNCT
ftr-299	1110	67	;	;	PUNCT
ftr-299	1110	68	d’avanzo	d’avanzo	PROPN
ftr-299	1110	69	v.	v.	ADP
ftr-299	1110	70	united	united	PROPN
ftr-299	1110	71	states	states	PROPN
ftr-299	1110	72	,	,	PUNCT
ftr-299	1110	73	67	67	NUM
ftr-299	1110	74	fed	feed	VERB
ftr-299	1110	75	.	.	PUNCT
ftr-299	1111	1	cl	cl	NOUN
ftr-299	1111	2	.	.	PROPN
ftr-299	1112	1	39	39	NUM
ftr-299	1112	2	(	(	PUNCT
ftr-299	1112	3	2005	2005	NUM
ftr-299	1112	4	)	)	PUNCT
ftr-299	1112	5	(	(	PUNCT
ftr-299	1112	6	taxpayer	taxpayer	NOUN
ftr-299	1112	7	did	do	AUX
ftr-299	1112	8	not	not	PART
ftr-299	1112	9	offer	offer	VERB
ftr-299	1112	10	contemporaneous	contemporaneous	ADJ
ftr-299	1112	11	written	write	VERB
ftr-299	1112	12	record	record	NOUN
ftr-299	1112	13	of	of	ADP
ftr-299	1112	14	number	number	NOUN
ftr-299	1112	15	of	of	ADP
ftr-299	1112	16	hours	hour	NOUN
ftr-299	1112	17	he	he	PRON
ftr-299	1112	18	spent	spend	VERB
ftr-299	1112	19	performing	perform	VERB
ftr-299	1112	20	personal	personal	ADJ
ftr-299	1112	21	services	service	NOUN
ftr-299	1112	22	with	with	ADP
ftr-299	1112	23	respect	respect	NOUN
ftr-299	1112	24	to	to	ADP
ftr-299	1112	25	rental	rental	ADJ
ftr-299	1112	26	properties	property	NOUN
ftr-299	1112	27	;	;	PUNCT
ftr-299	1112	28	noncontemporaneous	noncontemporaneous	ADJ
ftr-299	1112	29	log	log	NOUN
ftr-299	1112	30	book	book	NOUN
ftr-299	1112	31	of	of	ADP
ftr-299	1112	32	hours	hour	NOUN
ftr-299	1112	33	claimed	claim	VERB
ftr-299	1112	34	to	to	PART
ftr-299	1112	35	have	have	AUX
ftr-299	1112	36	been	be	AUX
ftr-299	1112	37	devoted	devote	VERB
ftr-299	1112	38	to	to	ADP
ftr-299	1112	39	real	real	ADJ
ftr-299	1112	40	estate	estate	NOUN
ftr-299	1112	41	activities	activity	NOUN
ftr-299	1112	42	and	and	CCONJ
ftr-299	1112	43	testimony	testimony	NOUN
ftr-299	1112	44	at	at	ADP
ftr-299	1112	45	trial	trial	NOUN
ftr-299	1112	46	,	,	PUNCT
ftr-299	1112	47	alone	alone	ADV
ftr-299	1112	48	,	,	PUNCT
ftr-299	1112	49	are	be	AUX
ftr-299	1112	50	inadequate	inadequate	ADJ
ftr-299	1112	51	evidence	evidence	NOUN
ftr-299	1112	52	to	to	PART
ftr-299	1112	53	establish	establish	VERB
ftr-299	1112	54	that	that	DET
ftr-299	1112	55	taxpayer	taxpayer	NOUN
ftr-299	1112	56	devoted	devote	VERB
ftr-299	1112	57	requisite	requisite	ADJ
ftr-299	1112	58	number	number	NOUN
ftr-299	1112	59	of	of	ADP
ftr-299	1112	60	hours	hour	NOUN
ftr-299	1112	61	to	to	ADP
ftr-299	1112	62	real	real	ADJ
ftr-299	1112	63	estate	estate	NOUN
ftr-299	1112	64	business	business	NOUN
ftr-299	1112	65	activities	activity	NOUN
ftr-299	1112	66	)	)	PUNCT
ftr-299	1112	67	,	,	PUNCT
ftr-299	1112	68	aff’d	aff’d	VERB
ftr-299	1112	69	by	by	ADP
ftr-299	1112	70	order	order	NOUN
ftr-299	1112	71	,	,	PUNCT
ftr-299	1112	72	215	215	NUM
ftr-299	1112	73	fed	feed	VERB
ftr-299	1112	74	.	.	PUNCT
ftr-299	1113	1	appx	appx	PROPN
ftr-299	1113	2	.	.	PROPN
ftr-299	1114	1	996	996	NUM
ftr-299	1114	2	(	(	PUNCT
ftr-299	1114	3	fed	fed	PROPN
ftr-299	1114	4	.	.	PUNCT
ftr-299	1114	5	cir	cir	PROPN
ftr-299	1114	6	.	.	PROPN
ftr-299	1114	7	2007	2007	NUM
ftr-299	1114	8	)	)	PUNCT
ftr-299	1114	9	;	;	PUNCT
ftr-299	1114	10	lee	lee	PROPN
ftr-299	1114	11	v.	v.	PROPN
ftr-299	1114	12	commissioner	commissioner	PROPN
ftr-299	1114	13	,	,	PUNCT
ftr-299	1114	14	t.c	t.c	PROPN
ftr-299	1114	15	.	.	PROPN
ftr-299	1114	16	memo	memo	NOUN
ftr-299	1114	17	.	.	PUNCT
ftr-299	1115	1	2006	2006	NUM
ftr-299	1115	2	-	-	SYM
ftr-299	1115	3	193	193	NUM
ftr-299	1115	4	(	(	PUNCT
ftr-299	1115	5	2006	2006	NUM
ftr-299	1115	6	)	)	PUNCT
ftr-299	1115	7	(	(	PUNCT
ftr-299	1115	8	full	full	ADJ
ftr-299	1115	9	-	-	PUNCT
ftr-299	1115	10	time	time	NOUN
ftr-299	1115	11	physician	physician	NOUN
ftr-299	1115	12	and	and	CCONJ
ftr-299	1115	13	full	full	ADJ
ftr-299	1115	14	-	-	PUNCT
ftr-299	1115	15	time	time	NOUN
ftr-299	1115	16	irs	irs	PROPN
ftr-299	1115	17	employee	employee	NOUN
ftr-299	1115	18	could	could	AUX
ftr-299	1115	19	not	not	PART
ftr-299	1115	20	establish	establish	VERB
ftr-299	1115	21	that	that	SCONJ
ftr-299	1115	22	they	they	PRON
ftr-299	1115	23	worked	work	VERB
ftr-299	1115	24	more	more	ADJ
ftr-299	1115	25	than	than	ADP
ftr-299	1115	26	one	one	NUM
ftr-299	1115	27	half	half	NOUN
ftr-299	1115	28	of	of	ADP
ftr-299	1115	29	their	their	PRON
ftr-299	1115	30	time	time	NOUN
ftr-299	1115	31	in	in	ADP
ftr-299	1115	32	their	their	PRON
ftr-299	1115	33	real	real	ADJ
ftr-299	1115	34	estate	estate	NOUN
ftr-299	1115	35	partnership	partnership	NOUN
ftr-299	1115	36	business	business	NOUN
ftr-299	1115	37	;	;	PUNCT
ftr-299	1115	38	noncontemporaneous	noncontemporaneous	ADJ
ftr-299	1115	39	time	time	NOUN
ftr-299	1115	40	logs	log	NOUN
ftr-299	1115	41	submitted	submit	VERB
ftr-299	1115	42	at	at	ADP
ftr-299	1115	43	trial	trial	NOUN
ftr-299	1115	44	that	that	PRON
ftr-299	1115	45	more	more	ADV
ftr-299	1115	46	than	than	ADP
ftr-299	1115	47	doubled	double	VERB
ftr-299	1115	48	hours	hour	NOUN
ftr-299	1115	49	in	in	ADP
ftr-299	1115	50	log	log	NOUN
ftr-299	1115	51	books	book	NOUN
ftr-299	1115	52	submitted	submit	VERB
ftr-299	1115	53	during	during	ADP
ftr-299	1115	54	audit	audit	NOUN
ftr-299	1115	55	were	be	AUX
ftr-299	1115	56	not	not	PART
ftr-299	1115	57	credible	credible	ADJ
ftr-299	1115	58	)	)	PUNCT
ftr-299	1115	59	;	;	PUNCT
ftr-299	1115	60	goolsby	goolsby	ADJ
ftr-299	1115	61	v.	v.	ADP
ftr-299	1115	62	commissioner	commissioner	PROPN
ftr-299	1115	63	,	,	PUNCT
ftr-299	1115	64	t.c	t.c	PROPN
ftr-299	1115	65	.	.	PROPN
ftr-299	1115	66	memo	memo	NOUN
ftr-299	1115	67	.	.	PUNCT
ftr-299	1116	1	2010	2010	NUM
ftr-299	1116	2	-	-	SYM
ftr-299	1116	3	64	64	NUM
ftr-299	1116	4	(	(	PUNCT
ftr-299	1116	5	2010	2010	NUM
ftr-299	1116	6	)	)	PUNCT
ftr-299	1116	7	(	(	PUNCT
ftr-299	1116	8	activity	activity	NOUN
ftr-299	1116	9	log	log	NOUN
ftr-299	1116	10	purporting	purport	VERB
ftr-299	1116	11	to	to	AUX
ftr-299	1116	12	document	document	NOUN
ftr-299	1116	13	hours	hour	NOUN
ftr-299	1116	14	of	of	ADP
ftr-299	1116	15	management	management	NOUN
ftr-299	1116	16	activity	activity	NOUN
ftr-299	1116	17	was	be	AUX
ftr-299	1116	18	not	not	PART
ftr-299	1116	19	credible	credible	ADJ
ftr-299	1116	20	;	;	PUNCT
ftr-299	1116	21	it	it	PRON
ftr-299	1116	22	was	be	AUX
ftr-299	1116	23	created	create	VERB
ftr-299	1116	24	after	after	SCONJ
ftr-299	1116	25	taxpayer	taxpayer	NOUN
ftr-299	1116	26	’s	’s	PART
ftr-299	1116	27	return	return	NOUN
ftr-299	1116	28	was	be	AUX
ftr-299	1116	29	selected	select	VERB
ftr-299	1116	30	for	for	ADP
ftr-299	1116	31	audit	audit	NOUN
ftr-299	1116	32	and	and	CCONJ
ftr-299	1116	33	solely	solely	ADV
ftr-299	1116	34	for	for	ADP
ftr-299	1116	35	purposes	purpose	NOUN
ftr-299	1116	36	of	of	ADP
ftr-299	1116	37	the	the	DET
ftr-299	1116	38	case	case	NOUN
ftr-299	1116	39	;	;	PUNCT
ftr-299	1116	40	taxpayer	taxpayer	NOUN
ftr-299	1116	41	had	have	VERB
ftr-299	1116	42	no	no	DET
ftr-299	1116	43	contemporaneous	contemporaneous	ADJ
ftr-299	1116	44	records	record	NOUN
ftr-299	1116	45	,	,	PUNCT
ftr-299	1116	46	such	such	ADJ
ftr-299	1116	47	as	as	ADP
ftr-299	1116	48	appointment	appointment	NOUN
ftr-299	1116	49	books	book	NOUN
ftr-299	1116	50	,	,	PUNCT
ftr-299	1116	51	calendars	calendar	NOUN
ftr-299	1116	52	,	,	PUNCT
ftr-299	1116	53	or	or	CCONJ
ftr-299	1116	54	narrative	narrative	NOUN
ftr-299	1116	55	summaries	summary	NOUN
ftr-299	1116	56	to	to	PART
ftr-299	1116	57	support	support	VERB
ftr-299	1116	58	activity	activity	NOUN
ftr-299	1116	59	log	log	NOUN
ftr-299	1116	60	;	;	PUNCT
ftr-299	1116	61	“	"	PUNCT
ftr-299	1116	62	[	[	X
ftr-299	1116	63	i]ncredibly	i]ncredibly	X
ftr-299	1116	64	,	,	PUNCT
ftr-299	1116	65	the	the	DET
ftr-299	1116	66	...	...	PUNCT
ftr-299	1116	67	activity	activity	NOUN
ftr-299	1116	68	log	log	NOUN
ftr-299	1116	69	lists	list	VERB
ftr-299	1116	70	days	day	NOUN
ftr-299	1116	71	during	during	ADP
ftr-299	1116	72	which	which	PRON
ftr-299	1116	73	[	[	PUNCT
ftr-299	1116	74	the	the	DET
ftr-299	1116	75	taxpayer	taxpayer	NOUN
ftr-299	1116	76	]	]	PUNCT
ftr-299	1116	77	allegedly	allegedly	ADV
ftr-299	1116	78	logged	log	VERB
ftr-299	1116	79	more	more	ADJ
ftr-299	1116	80	than	than	ADP
ftr-299	1116	81	24	24	NUM
ftr-299	1116	82	hours	hour	NOUN
ftr-299	1116	83	of	of	ADP
ftr-299	1116	84	work	work	NOUN
ftr-299	1116	85	”	"	PUNCT
ftr-299	1116	86	)	)	PUNCT
ftr-299	1116	87	.	.	PUNCT
ftr-299	1117	1	a.	a.	PROPN
ftr-299	1117	2	a	a	DET
ftr-299	1117	3	“	"	PUNCT
ftr-299	1117	4	ballpark	ballpark	ADJ
ftr-299	1117	5	guesstimate	guesstimate	NOUN
ftr-299	1117	6	”	"	PUNCT
ftr-299	1117	7	does	do	AUX
ftr-299	1117	8	n’t	not	PART
ftr-299	1117	9	let	let	VERB
ftr-299	1117	10	you	you	PRON
ftr-299	1117	11	sing	sing	VERB
ftr-299	1117	12	♬	♬	PROPN
ftr-299	1117	13	♪	♪	PROPN
ftr-299	1117	14	yankee	yankee	PROPN
ftr-299	1117	15	doodle	doodle	VERB
ftr-299	1117	16	dandy	dandy	NOUN
ftr-299	1117	17	♬	♬	PROPN
ftr-299	1117	18	♪	♪	PROPN
ftr-299	1117	19	.	.	PUNCT
ftr-299	1118	1	merino	merino	PROPN
ftr-299	1118	2	v.	v.	ADP
ftr-299	1118	3	commissioner	commissioner	PROPN
ftr-299	1118	4	,	,	PUNCT
ftr-299	1118	5	t.c	t.c	PROPN
ftr-299	1118	6	.	.	PROPN
ftr-299	1118	7	memo	memo	NOUN
ftr-299	1118	8	.	.	PUNCT
ftr-299	1119	1	2013	2013	NUM
ftr-299	1119	2	-	-	SYM
ftr-299	1119	3	167	167	NUM
ftr-299	1119	4	(	(	PUNCT
ftr-299	1119	5	7/16/13	7/16/13	NUM
ftr-299	1119	6	)	)	PUNCT
ftr-299	1119	7	.	.	PUNCT
ftr-299	1120	1	the	the	DET
ftr-299	1120	2	tax	tax	NOUN
ftr-299	1120	3	court	court	NOUN
ftr-299	1120	4	(	(	PUNCT
ftr-299	1120	5	judge	judge	PROPN
ftr-299	1120	6	wherry	wherry	PROPN
ftr-299	1120	7	)	)	PUNCT
ftr-299	1120	8	held	hold	VERB
ftr-299	1120	9	that	that	SCONJ
ftr-299	1120	10	the	the	DET
ftr-299	1120	11	taxpayer	taxpayer	NOUN
ftr-299	1120	12	failed	fail	VERB
ftr-299	1120	13	to	to	PART
ftr-299	1120	14	prove	prove	VERB
ftr-299	1120	15	that	that	SCONJ
ftr-299	1120	16	he	he	PRON
ftr-299	1120	17	was	be	AUX
ftr-299	1120	18	a	a	DET
ftr-299	1120	19	real	real	ADJ
ftr-299	1120	20	estate	estate	NOUN
ftr-299	1120	21	professional	professional	NOUN
ftr-299	1120	22	who	who	PRON
ftr-299	1120	23	materially	materially	ADV
ftr-299	1120	24	participated	participate	VERB
ftr-299	1120	25	in	in	ADP
ftr-299	1120	26	a	a	DET
ftr-299	1120	27	real	real	ADJ
ftr-299	1120	28	property	property	NOUN
ftr-299	1120	29	rental	rental	NOUN
ftr-299	1120	30	activity	activity	NOUN
ftr-299	1120	31	,	,	PUNCT
ftr-299	1120	32	thereby	thereby	ADV
ftr-299	1120	33	escaping	escape	VERB
ftr-299	1120	34	the	the	DET
ftr-299	1120	35	passive	passive	ADJ
ftr-299	1120	36	activity	activity	NOUN
ftr-299	1120	37	loss	loss	NOUN
ftr-299	1120	38	limitations	limitation	NOUN
ftr-299	1120	39	by	by	ADP
ftr-299	1120	40	way	way	NOUN
ftr-299	1120	41	of	of	ADP
ftr-299	1120	42	§	§	PROPN
ftr-299	1120	43	469(c)(7	469(c)(7	PROPN
ftr-299	1120	44	)	)	PUNCT
ftr-299	1120	45	.	.	PUNCT
ftr-299	1121	1	the	the	DET
ftr-299	1121	2	taxpayer	taxpayer	NOUN
ftr-299	1121	3	’s	’s	PART
ftr-299	1121	4	only	only	ADJ
ftr-299	1121	5	evidence	evidence	NOUN
ftr-299	1121	6	was	be	AUX
ftr-299	1121	7	his	his	PRON
ftr-299	1121	8	own	own	ADJ
ftr-299	1121	9	“	"	PUNCT
ftr-299	1121	10	summary	summary	NOUN
ftr-299	1121	11	of	of	ADP
ftr-299	1121	12	hours	hour	NOUN
ftr-299	1121	13	”	"	PUNCT
ftr-299	1121	14	that	that	PRON
ftr-299	1121	15	was	be	AUX
ftr-299	1121	16	prepared	prepare	VERB
ftr-299	1121	17	“	"	PUNCT
ftr-299	1121	18	using	use	VERB
ftr-299	1121	19	his	his	PRON
ftr-299	1121	20	estimates	estimate	NOUN
ftr-299	1121	21	and	and	CCONJ
ftr-299	1121	22	his	his	PRON
ftr-299	1121	23	memory	memory	NOUN
ftr-299	1121	24	as	as	ADP
ftr-299	1121	25	to	to	ADP
ftr-299	1121	26	how	how	SCONJ
ftr-299	1121	27	much	much	ADJ
ftr-299	1121	28	time	time	NOUN
ftr-299	1121	29	he	he	PRON
ftr-299	1121	30	spent	spend	VERB
ftr-299	1121	31	on	on	ADP
ftr-299	1121	32	certain	certain	ADJ
ftr-299	1121	33	tasks	task	NOUN
ftr-299	1121	34	with	with	ADP
ftr-299	1121	35	respect	respect	NOUN
ftr-299	1121	36	to	to	ADP
ftr-299	1121	37	the	the	DET
ftr-299	1121	38	real	real	ADJ
ftr-299	1121	39	estate	estate	NOUN
ftr-299	1121	40	rental	rental	ADJ
ftr-299	1121	41	activity	activity	NOUN
ftr-299	1121	42	.	.	PUNCT
ftr-299	1121	43	”	"	PUNCT
ftr-299	1122	1	it	it	PRON
ftr-299	1122	2	“	"	PUNCT
ftr-299	1122	3	was	be	AUX
ftr-299	1122	4	not	not	PART
ftr-299	1122	5	created	create	VERB
ftr-299	1122	6	from	from	ADP
ftr-299	1122	7	contemporaneous	contemporaneous	ADJ
ftr-299	1122	8	282	282	NUM
ftr-299	1122	9	florida	florida	PROPN
ftr-299	1122	10	tax	tax	NOUN
ftr-299	1122	11	review	review	NOUN
ftr-299	1123	1	[	[	X
ftr-299	1123	2	vol	vol	NOUN
ftr-299	1123	3	.	.	PUNCT
ftr-299	1124	1	15:5	15:5	NUM
ftr-299	1124	2	documentation	documentation	NOUN
ftr-299	1124	3	,	,	PUNCT
ftr-299	1124	4	but	but	CCONJ
ftr-299	1124	5	rather	rather	ADV
ftr-299	1124	6	it	it	PRON
ftr-299	1124	7	[	[	X
ftr-299	1124	8	was	be	AUX
ftr-299	1124	9	]	]	PUNCT
ftr-299	1124	10	a	a	DET
ftr-299	1124	11	postevent	postevent	ADJ
ftr-299	1124	12	reconstruction	reconstruction	NOUN
ftr-299	1124	13	from	from	ADP
ftr-299	1124	14	memory	memory	NOUN
ftr-299	1124	15	,	,	PUNCT
ftr-299	1124	16	”	"	PUNCT
ftr-299	1124	17	that	that	PRON
ftr-299	1124	18	was	be	AUX
ftr-299	1124	19	“	"	PUNCT
ftr-299	1124	20	less	less	ADJ
ftr-299	1124	21	of	of	ADP
ftr-299	1124	22	an	an	DET
ftr-299	1124	23	approximation	approximation	NOUN
ftr-299	1124	24	and	and	CCONJ
ftr-299	1124	25	more	more	ADJ
ftr-299	1124	26	of	of	ADP
ftr-299	1124	27	a	a	DET
ftr-299	1124	28	‘	'	PUNCT
ftr-299	1124	29	ballpark	ballpark	ADJ
ftr-299	1124	30	guesstimate	guesstimate	NOUN
ftr-299	1124	31	.	.	PUNCT
ftr-299	1124	32	’	'	PUNCT
ftr-299	1125	1	”	"	PUNCT
ftr-299	1125	2	b.	b.	PROPN
ftr-299	1125	3	the	the	DET
ftr-299	1125	4	tax	tax	NOUN
ftr-299	1125	5	court	court	NOUN
ftr-299	1125	6	continues	continue	VERB
ftr-299	1125	7	to	to	PART
ftr-299	1125	8	be	be	AUX
ftr-299	1125	9	hardnosed	hardnosed	ADJ
ftr-299	1125	10	regarding	regard	VERB
ftr-299	1125	11	contemporaneous	contemporaneous	ADJ
ftr-299	1125	12	records	record	NOUN
ftr-299	1125	13	of	of	ADP
ftr-299	1125	14	hours	hour	NOUN
ftr-299	1125	15	devoted	devote	VERB
ftr-299	1125	16	to	to	ADP
ftr-299	1125	17	activities	activity	NOUN
ftr-299	1125	18	to	to	PART
ftr-299	1125	19	avoid	avoid	VERB
ftr-299	1125	20	section	section	NOUN
ftr-299	1125	21	469	469	NUM
ftr-299	1125	22	.	.	PUNCT
ftr-299	1126	1	bartlett	bartlett	PROPN
ftr-299	1126	2	v.	v.	PROPN
ftr-299	1126	3	commissioner	commissioner	PROPN
ftr-299	1126	4	,	,	PUNCT
ftr-299	1126	5	t.c	t.c	PROPN
ftr-299	1126	6	.	.	PROPN
ftr-299	1126	7	memo	memo	NOUN
ftr-299	1126	8	2013	2013	NUM
ftr-299	1126	9	-	-	SYM
ftr-299	1126	10	182	182	NUM
ftr-299	1126	11	(	(	PUNCT
ftr-299	1126	12	8/8/13	8/8/13	NUM
ftr-299	1126	13	)	)	PUNCT
ftr-299	1126	14	.	.	PUNCT
ftr-299	1127	1	the	the	DET
ftr-299	1127	2	tax	tax	NOUN
ftr-299	1127	3	court	court	NOUN
ftr-299	1127	4	(	(	PUNCT
ftr-299	1127	5	judge	judge	NOUN
ftr-299	1127	6	kerrigan	kerrigan	PROPN
ftr-299	1127	7	)	)	PUNCT
ftr-299	1127	8	rejected	reject	VERB
ftr-299	1127	9	a	a	DET
ftr-299	1127	10	“	"	PUNCT
ftr-299	1127	11	guesstimate	guesstimate	NOUN
ftr-299	1127	12	”	"	PUNCT
ftr-299	1127	13	of	of	ADP
ftr-299	1127	14	hours	hour	NOUN
ftr-299	1127	15	worked	work	VERB
ftr-299	1127	16	on	on	ADP
ftr-299	1127	17	a	a	DET
ftr-299	1127	18	ranch	ranch	NOUN
ftr-299	1127	19	.	.	PUNCT
ftr-299	1128	1	the	the	DET
ftr-299	1128	2	lack	lack	NOUN
ftr-299	1128	3	of	of	ADP
ftr-299	1128	4	any	any	DET
ftr-299	1128	5	contemporaneous	contemporaneous	ADJ
ftr-299	1128	6	records	record	NOUN
ftr-299	1128	7	or	or	CCONJ
ftr-299	1128	8	other	other	ADJ
ftr-299	1128	9	records	record	NOUN
ftr-299	1128	10	and	and	CCONJ
ftr-299	1128	11	documentation	documentation	NOUN
ftr-299	1128	12	regarding	regard	VERB
ftr-299	1128	13	what	what	PRON
ftr-299	1128	14	the	the	DET
ftr-299	1128	15	taxpayer	taxpayer	NOUN
ftr-299	1128	16	specifically	specifically	ADV
ftr-299	1128	17	did	do	AUX
ftr-299	1128	18	dayto	dayto	NOUN
ftr-299	1128	19	-	-	PUNCT
ftr-299	1128	20	day	day	NOUN
ftr-299	1128	21	and	and	CCONJ
ftr-299	1128	22	how	how	SCONJ
ftr-299	1128	23	much	much	ADJ
ftr-299	1128	24	time	time	NOUN
ftr-299	1128	25	he	he	PRON
ftr-299	1128	26	spent	spend	VERB
ftr-299	1128	27	on	on	ADP
ftr-299	1128	28	matters	matter	NOUN
ftr-299	1128	29	relating	relate	VERB
ftr-299	1128	30	to	to	ADP
ftr-299	1128	31	the	the	DET
ftr-299	1128	32	activity	activity	NOUN
ftr-299	1128	33	was	be	AUX
ftr-299	1128	34	not	not	PART
ftr-299	1128	35	cured	cure	VERB
ftr-299	1128	36	by	by	ADP
ftr-299	1128	37	estimates	estimate	NOUN
ftr-299	1128	38	made	make	VERB
ftr-299	1128	39	years	year	NOUN
ftr-299	1128	40	after	after	ADP
ftr-299	1128	41	the	the	DET
ftr-299	1128	42	fact	fact	NOUN
ftr-299	1128	43	in	in	ADP
ftr-299	1128	44	writing	writing	NOUN
ftr-299	1128	45	or	or	CCONJ
ftr-299	1128	46	by	by	ADP
ftr-299	1128	47	testimony	testimony	NOUN
ftr-299	1128	48	.	.	PUNCT
ftr-299	1129	1	3	3	X
ftr-299	1129	2	.	.	NUM
ftr-299	1129	3	borrowed	borrow	VERB
ftr-299	1129	4	funds	fund	NOUN
ftr-299	1129	5	contributed	contribute	VERB
ftr-299	1129	6	to	to	ADP
ftr-299	1129	7	s	s	PROPN
ftr-299	1129	8	corporation	corporation	NOUN
ftr-299	1129	9	cellular	cellular	ADJ
ftr-299	1129	10	company	company	NOUN
ftr-299	1129	11	were	be	AUX
ftr-299	1129	12	neither	neither	CCONJ
ftr-299	1129	13	at	at	ADP
ftr-299	1129	14	-	-	PUNCT
ftr-299	1129	15	risk	risk	NOUN
ftr-299	1129	16	nor	nor	CCONJ
ftr-299	1129	17	did	do	AUX
ftr-299	1129	18	they	they	PRON
ftr-299	1129	19	create	create	VERB
ftr-299	1129	20	basis	basis	NOUN
ftr-299	1129	21	for	for	ADP
ftr-299	1129	22	loss	loss	NOUN
ftr-299	1129	23	deductions	deduction	NOUN
ftr-299	1129	24	.	.	PUNCT
ftr-299	1130	1	broz	broz	PROPN
ftr-299	1130	2	v.	v.	ADP
ftr-299	1130	3	commissioner	commissioner	NOUN
ftr-299	1130	4	,	,	PUNCT
ftr-299	1130	5	137	137	NUM
ftr-299	1130	6	t.c	t.c	NOUN
ftr-299	1130	7	.	.	PROPN
ftr-299	1130	8	46	46	NUM
ftr-299	1130	9	(	(	PUNCT
ftr-299	1130	10	9/1/11	9/1/11	NUM
ftr-299	1130	11	)	)	PUNCT
ftr-299	1130	12	.	.	PUNCT
ftr-299	1131	1	in	in	ADP
ftr-299	1131	2	a	a	DET
ftr-299	1131	3	structure	structure	NOUN
ftr-299	1131	4	typical	typical	ADJ
ftr-299	1131	5	for	for	ADP
ftr-299	1131	6	the	the	DET
ftr-299	1131	7	industry	industry	NOUN
ftr-299	1131	8	,	,	PUNCT
ftr-299	1131	9	the	the	DET
ftr-299	1131	10	taxpayer	taxpayer	NOUN
ftr-299	1131	11	was	be	AUX
ftr-299	1131	12	the	the	DET
ftr-299	1131	13	shareholder	shareholder	NOUN
ftr-299	1131	14	of	of	ADP
ftr-299	1131	15	two	two	NUM
ftr-299	1131	16	s	s	PART
ftr-299	1131	17	corporations	corporation	NOUN
ftr-299	1131	18	,	,	PUNCT
ftr-299	1131	19	rfb	rfb	PROPN
ftr-299	1131	20	and	and	CCONJ
ftr-299	1131	21	alpine	alpine	PROPN
ftr-299	1131	22	,	,	PUNCT
ftr-299	1131	23	that	that	PRON
ftr-299	1131	24	held	hold	VERB
ftr-299	1131	25	fcc	fcc	PROPN
ftr-299	1131	26	licenses	license	NOUN
ftr-299	1131	27	to	to	PART
ftr-299	1131	28	operate	operate	VERB
ftr-299	1131	29	cellular	cellular	ADJ
ftr-299	1131	30	networks	network	NOUN
ftr-299	1131	31	in	in	ADP
ftr-299	1131	32	rural	rural	ADJ
ftr-299	1131	33	areas	area	NOUN
ftr-299	1131	34	.	.	PUNCT
ftr-299	1132	1	rfb	rfb	PROPN
ftr-299	1132	2	held	hold	VERB
ftr-299	1132	3	licenses	license	NOUN
ftr-299	1132	4	directly	directly	ADV
ftr-299	1132	5	and	and	CCONJ
ftr-299	1132	6	was	be	AUX
ftr-299	1132	7	the	the	DET
ftr-299	1132	8	original	original	ADJ
ftr-299	1132	9	business	business	NOUN
ftr-299	1132	10	.	.	PUNCT
ftr-299	1133	1	alpine	alpine	PROPN
ftr-299	1133	2	and	and	CCONJ
ftr-299	1133	3	alpine	alpine	PROPN
ftr-299	1133	4	llc	llc	PROPN
ftr-299	1133	5	,	,	PUNCT
ftr-299	1133	6	a	a	DET
ftr-299	1133	7	single	single	ADJ
ftr-299	1133	8	member	member	NOUN
ftr-299	1133	9	llc	llc	PROPN
ftr-299	1133	10	owned	own	VERB
ftr-299	1133	11	by	by	ADP
ftr-299	1133	12	the	the	DET
ftr-299	1133	13	taxpayer	taxpayer	NOUN
ftr-299	1133	14	,	,	PUNCT
ftr-299	1133	15	were	be	AUX
ftr-299	1133	16	formed	form	VERB
ftr-299	1133	17	to	to	PART
ftr-299	1133	18	expand	expand	VERB
ftr-299	1133	19	the	the	DET
ftr-299	1133	20	business	business	NOUN
ftr-299	1133	21	.	.	PUNCT
ftr-299	1134	1	additional	additional	ADJ
ftr-299	1134	2	licenses	license	NOUN
ftr-299	1134	3	were	be	AUX
ftr-299	1134	4	obtained	obtain	VERB
ftr-299	1134	5	and	and	CCONJ
ftr-299	1134	6	held	hold	VERB
ftr-299	1134	7	by	by	ADP
ftr-299	1134	8	a	a	DET
ftr-299	1134	9	number	number	NOUN
ftr-299	1134	10	of	of	ADP
ftr-299	1134	11	llcs	llcs	NOUN
ftr-299	1134	12	(	(	PUNCT
ftr-299	1134	13	partnerships	partnership	NOUN
ftr-299	1134	14	)	)	PUNCT
ftr-299	1134	15	that	that	PRON
ftr-299	1134	16	were	be	AUX
ftr-299	1134	17	owned	own	VERB
ftr-299	1134	18	99	99	NUM
ftr-299	1134	19	percent	percent	NOUN
ftr-299	1134	20	by	by	ADP
ftr-299	1134	21	the	the	DET
ftr-299	1134	22	taxpayer	taxpayer	NOUN
ftr-299	1134	23	and	and	CCONJ
ftr-299	1134	24	1	1	NUM
ftr-299	1134	25	percent	percent	NOUN
ftr-299	1134	26	by	by	ADP
ftr-299	1134	27	his	his	PRON
ftr-299	1134	28	brother	brother	NOUN
ftr-299	1134	29	.	.	PUNCT
ftr-299	1135	1	alpine	alpine	PROPN
ftr-299	1135	2	and	and	CCONJ
ftr-299	1135	3	the	the	DET
ftr-299	1135	4	llcs	llcs	NOUN
ftr-299	1135	5	were	be	AUX
ftr-299	1135	6	formed	form	VERB
ftr-299	1135	7	at	at	ADP
ftr-299	1135	8	the	the	DET
ftr-299	1135	9	insistence	insistence	NOUN
ftr-299	1135	10	of	of	ADP
ftr-299	1135	11	creditors	creditor	NOUN
ftr-299	1135	12	to	to	PART
ftr-299	1135	13	isolate	isolate	VERB
ftr-299	1135	14	the	the	DET
ftr-299	1135	15	liabilities	liability	NOUN
ftr-299	1135	16	of	of	ADP
ftr-299	1135	17	the	the	DET
ftr-299	1135	18	thinly	thinly	ADV
ftr-299	1135	19	capitalized	capitalize	VERB
ftr-299	1135	20	expansion	expansion	NOUN
ftr-299	1135	21	.	.	PUNCT
ftr-299	1136	1	rfb	rfb	PROPN
ftr-299	1136	2	owned	own	VERB
ftr-299	1136	3	and	and	CCONJ
ftr-299	1136	4	operated	operate	VERB
ftr-299	1136	5	all	all	PRON
ftr-299	1136	6	of	of	ADP
ftr-299	1136	7	the	the	DET
ftr-299	1136	8	equipment	equipment	NOUN
ftr-299	1136	9	.	.	PUNCT
ftr-299	1137	1	alpine	alpine	PROPN
ftr-299	1137	2	and	and	CCONJ
ftr-299	1137	3	the	the	DET
ftr-299	1137	4	llcs	llcs	NOUN
ftr-299	1137	5	owned	own	VERB
ftr-299	1137	6	only	only	ADV
ftr-299	1137	7	licenses	license	NOUN
ftr-299	1137	8	,	,	PUNCT
ftr-299	1137	9	and	and	CCONJ
ftr-299	1137	10	rfb	rfb	PROPN
ftr-299	1137	11	allocated	allocate	VERB
ftr-299	1137	12	some	some	PRON
ftr-299	1137	13	of	of	ADP
ftr-299	1137	14	its	its	PRON
ftr-299	1137	15	income	income	NOUN
ftr-299	1137	16	to	to	PART
ftr-299	1137	17	alpine	alpine	VERB
ftr-299	1137	18	for	for	ADP
ftr-299	1137	19	use	use	NOUN
ftr-299	1137	20	of	of	ADP
ftr-299	1137	21	the	the	DET
ftr-299	1137	22	licenses	license	NOUN
ftr-299	1137	23	.	.	PUNCT
ftr-299	1138	1	rfb	rfb	PROPN
ftr-299	1138	2	obtained	obtain	VERB
ftr-299	1138	3	financing	financing	NOUN
ftr-299	1138	4	to	to	PART
ftr-299	1138	5	construct	construct	VERB
ftr-299	1138	6	cellular	cellular	ADJ
ftr-299	1138	7	equipment	equipment	NOUN
ftr-299	1138	8	and	and	CCONJ
ftr-299	1138	9	for	for	ADP
ftr-299	1138	10	working	work	VERB
ftr-299	1138	11	capital	capital	NOUN
ftr-299	1138	12	,	,	PUNCT
ftr-299	1138	13	and	and	CCONJ
ftr-299	1138	14	re	re	VERB
ftr-299	1138	15	-	-	VERB
ftr-299	1138	16	lent	lend	VERB
ftr-299	1138	17	some	some	PRON
ftr-299	1138	18	of	of	ADP
ftr-299	1138	19	the	the	DET
ftr-299	1138	20	loan	loan	NOUN
ftr-299	1138	21	proceeds	proceed	NOUN
ftr-299	1138	22	to	to	PART
ftr-299	1138	23	alpine	alpine	VERB
ftr-299	1138	24	.	.	PUNCT
ftr-299	1139	1	alpine	alpine	PROPN
ftr-299	1139	2	and	and	CCONJ
ftr-299	1139	3	the	the	DET
ftr-299	1139	4	taxpayer	taxpayer	NOUN
ftr-299	1139	5	documented	document	VERB
ftr-299	1139	6	the	the	DET
ftr-299	1139	7	loans	loan	NOUN
ftr-299	1139	8	from	from	ADP
ftr-299	1139	9	rfb	rfb	PROPN
ftr-299	1139	10	to	to	PART
ftr-299	1139	11	alpine	alpine	VERB
ftr-299	1139	12	as	as	ADP
ftr-299	1139	13	shareholder	shareholder	NOUN
ftr-299	1139	14	loans	loan	NOUN
ftr-299	1139	15	.	.	PUNCT
ftr-299	1140	1	the	the	DET
ftr-299	1140	2	taxpayer	taxpayer	NOUN
ftr-299	1140	3	pledged	pledge	VERB
ftr-299	1140	4	rfb	rfb	PROPN
ftr-299	1140	5	stock	stock	NOUN
ftr-299	1140	6	for	for	ADP
ftr-299	1140	7	the	the	DET
ftr-299	1140	8	loans	loan	NOUN
ftr-299	1140	9	,	,	PUNCT
ftr-299	1140	10	but	but	CCONJ
ftr-299	1140	11	did	do	AUX
ftr-299	1140	12	not	not	PART
ftr-299	1140	13	guarantee	guarantee	VERB
ftr-299	1140	14	the	the	DET
ftr-299	1140	15	loans	loan	NOUN
ftr-299	1140	16	,	,	PUNCT
ftr-299	1140	17	which	which	PRON
ftr-299	1140	18	were	be	AUX
ftr-299	1140	19	also	also	ADV
ftr-299	1140	20	secured	secure	VERB
ftr-299	1140	21	by	by	ADP
ftr-299	1140	22	corporate	corporate	ADJ
ftr-299	1140	23	assets	asset	NOUN
ftr-299	1140	24	.	.	PUNCT
ftr-299	1141	1			X
ftr-299	1142	1	first	first	ADV
ftr-299	1142	2	,	,	PUNCT
ftr-299	1142	3	for	for	ADP
ftr-299	1142	4	purposes	purpose	NOUN
ftr-299	1142	5	of	of	ADP
ftr-299	1142	6	determining	determine	VERB
ftr-299	1142	7	the	the	DET
ftr-299	1142	8	taxpayer	taxpayer	NOUN
ftr-299	1142	9	’s	’s	PART
ftr-299	1142	10	basis	basis	NOUN
ftr-299	1142	11	in	in	ADP
ftr-299	1142	12	alpine	alpine	NOUN
ftr-299	1142	13	,	,	PUNCT
ftr-299	1142	14	for	for	ADP
ftr-299	1142	15	purposes	purpose	NOUN
ftr-299	1142	16	of	of	ADP
ftr-299	1142	17	applying	apply	VERB
ftr-299	1142	18	the	the	DET
ftr-299	1142	19	§	§	PROPN
ftr-299	1142	20	1366(d	1366(d	NOUN
ftr-299	1142	21	)	)	PUNCT
ftr-299	1142	22	limitation	limitation	NOUN
ftr-299	1142	23	on	on	ADP
ftr-299	1142	24	passed	pass	VERB
ftr-299	1142	25	-	-	PUNCT
ftr-299	1142	26	through	through	ADP
ftr-299	1142	27	losses	loss	NOUN
ftr-299	1142	28	,	,	PUNCT
ftr-299	1142	29	the	the	DET
ftr-299	1142	30	court	court	NOUN
ftr-299	1142	31	(	(	PUNCT
ftr-299	1142	32	judge	judge	PROPN
ftr-299	1142	33	kroupa	kroupa	PROPN
ftr-299	1142	34	)	)	PUNCT
ftr-299	1142	35	held	hold	VERB
ftr-299	1142	36	that	that	SCONJ
ftr-299	1142	37	(	(	PUNCT
ftr-299	1142	38	1	1	X
ftr-299	1142	39	)	)	PUNCT
ftr-299	1142	40	the	the	DET
ftr-299	1142	41	taxpayer	taxpayer	NOUN
ftr-299	1142	42	had	have	AUX
ftr-299	1142	43	not	not	PART
ftr-299	1142	44	established	establish	VERB
ftr-299	1142	45	that	that	SCONJ
ftr-299	1142	46	he	he	PRON
ftr-299	1142	47	had	have	AUX
ftr-299	1142	48	borrowed	borrow	VERB
ftr-299	1142	49	money	money	NOUN
ftr-299	1142	50	from	from	ADP
ftr-299	1142	51	the	the	DET
ftr-299	1142	52	bank	bank	NOUN
ftr-299	1142	53	that	that	PRON
ftr-299	1142	54	he	he	PRON
ftr-299	1142	55	personally	personally	ADV
ftr-299	1142	56	re	re	VERB
ftr-299	1142	57	-	-	VERB
ftr-299	1142	58	lent	lend	VERB
ftr-299	1142	59	to	to	PART
ftr-299	1142	60	alpine	alpine	VERB
ftr-299	1142	61	because	because	SCONJ
ftr-299	1142	62	rfb	rfb	PROPN
ftr-299	1142	63	did	do	AUX
ftr-299	1142	64	not	not	PART
ftr-299	1142	65	advance	advance	VERB
ftr-299	1142	66	the	the	DET
ftr-299	1142	67	funds	fund	NOUN
ftr-299	1142	68	to	to	PART
ftr-299	1142	69	alpine	alpine	VERB
ftr-299	1142	70	on	on	ADP
ftr-299	1142	71	the	the	DET
ftr-299	1142	72	taxpayer	taxpayer	NOUN
ftr-299	1142	73	’s	’s	PART
ftr-299	1142	74	behalf	behalf	NOUN
ftr-299	1142	75	,	,	PUNCT
ftr-299	1142	76	i.e.	i.e.	X
ftr-299	1142	77	,	,	PUNCT
ftr-299	1142	78	the	the	DET
ftr-299	1142	79	loan	loan	NOUN
ftr-299	1142	80	ran	run	VERB
ftr-299	1142	81	directly	directly	ADV
ftr-299	1142	82	from	from	ADP
ftr-299	1142	83	rfb	rfb	PROPN
ftr-299	1142	84	to	to	ADP
ftr-299	1142	85	alpine	alpine	VERB
ftr-299	1142	86	;	;	PUNCT
ftr-299	1142	87	and	and	CCONJ
ftr-299	1142	88	(	(	PUNCT
ftr-299	1142	89	2	2	X
ftr-299	1142	90	)	)	PUNCT
ftr-299	1142	91	the	the	DET
ftr-299	1142	92	taxpayer	taxpayer	NOUN
ftr-299	1142	93	had	have	AUX
ftr-299	1142	94	not	not	PART
ftr-299	1142	95	made	make	VERB
ftr-299	1142	96	any	any	DET
ftr-299	1142	97	“	"	PUNCT
ftr-299	1142	98	economic	economic	ADJ
ftr-299	1142	99	outlay	outlay	NOUN
ftr-299	1142	100	.	.	PUNCT
ftr-299	1142	101	”	"	PUNCT
ftr-299	1143	1	thus	thus	ADV
ftr-299	1143	2	,	,	PUNCT
ftr-299	1143	3	the	the	DET
ftr-299	1143	4	loans	loan	NOUN
ftr-299	1143	5	were	be	AUX
ftr-299	1143	6	not	not	PART
ftr-299	1143	7	included	include	VERB
ftr-299	1143	8	in	in	ADP
ftr-299	1143	9	the	the	DET
ftr-299	1143	10	shareholder	shareholder	NOUN
ftr-299	1143	11	’s	’s	PART
ftr-299	1143	12	basis	basis	NOUN
ftr-299	1143	13	to	to	PART
ftr-299	1143	14	support	support	VERB
ftr-299	1143	15	loss	loss	NOUN
ftr-299	1143	16	deductions	deduction	NOUN
ftr-299	1143	17	.	.	PUNCT
ftr-299	1144	1			NOUN
ftr-299	1145	1	second	second	ADJ
ftr-299	1145	2	,	,	PUNCT
ftr-299	1145	3	for	for	ADP
ftr-299	1145	4	purposes	purpose	NOUN
ftr-299	1145	5	of	of	ADP
ftr-299	1145	6	determining	determine	VERB
ftr-299	1145	7	the	the	DET
ftr-299	1145	8	taxpayer	taxpayer	NOUN
ftr-299	1145	9	’s	’s	PART
ftr-299	1145	10	at	at	ADP
ftr-299	1145	11	-	-	PUNCT
ftr-299	1145	12	risk	risk	NOUN
ftr-299	1145	13	amount	amount	NOUN
ftr-299	1145	14	with	with	ADP
ftr-299	1145	15	respect	respect	NOUN
ftr-299	1145	16	to	to	ADP
ftr-299	1145	17	alpine	alpine	VERB
ftr-299	1145	18	,	,	PUNCT
ftr-299	1145	19	in	in	ADP
ftr-299	1145	20	what	what	PRON
ftr-299	1145	21	was	be	AUX
ftr-299	1145	22	described	describe	VERB
ftr-299	1145	23	as	as	ADP
ftr-299	1145	24	an	an	DET
ftr-299	1145	25	issue	issue	NOUN
ftr-299	1145	26	of	of	ADP
ftr-299	1145	27	first	first	ADJ
ftr-299	1145	28	impression	impression	NOUN
ftr-299	1145	29	,	,	PUNCT
ftr-299	1145	30	the	the	DET
ftr-299	1145	31	court	court	NOUN
ftr-299	1145	32	held	hold	VERB
ftr-299	1145	33	that	that	SCONJ
ftr-299	1145	34	the	the	DET
ftr-299	1145	35	rfb	rfb	PROPN
ftr-299	1145	36	stock	stock	PROPN
ftr-299	1145	37	pledged	pledge	VERB
ftr-299	1145	38	for	for	ADP
ftr-299	1145	39	the	the	DET
ftr-299	1145	40	loans	loan	NOUN
ftr-299	1145	41	represented	represent	VERB
ftr-299	1145	42	pledged	pledge	VERB
ftr-299	1145	43	property	property	NOUN
ftr-299	1145	44	used	use	VERB
ftr-299	1145	45	in	in	ADP
ftr-299	1145	46	the	the	DET
ftr-299	1145	47	business	business	NOUN
ftr-299	1145	48	not	not	PART
ftr-299	1145	49	eligible	eligible	ADJ
ftr-299	1145	50	to	to	PART
ftr-299	1145	51	be	be	AUX
ftr-299	1145	52	treated	treat	VERB
ftr-299	1145	53	as	as	ADP
ftr-299	1145	54	an	an	DET
ftr-299	1145	55	amount	amount	NOUN
ftr-299	1145	56	at	at	ADP
ftr-299	1145	57	-	-	PUNCT
ftr-299	1145	58	risk	risk	NOUN
ftr-299	1145	59	by	by	ADP
ftr-299	1145	60	virtue	virtue	NOUN
ftr-299	1145	61	of	of	ADP
ftr-299	1145	62	§	§	PROPN
ftr-299	1145	63	465(b)(2)(a	465(b)(2)(a	PROPN
ftr-299	1145	64	)	)	PUNCT
ftr-299	1145	65	.	.	PUNCT
ftr-299	1146	1	since	since	SCONJ
ftr-299	1146	2	alpine	alpine	NOUN
ftr-299	1146	3	was	be	AUX
ftr-299	1146	4	formed	form	VERB
ftr-299	1146	5	to	to	PART
ftr-299	1146	6	expand	expand	VERB
ftr-299	1146	7	2014	2014	NUM
ftr-299	1146	8	]	]	PUNCT
ftr-299	1146	9	recent	recent	ADJ
ftr-299	1146	10	developments	development	NOUN
ftr-299	1146	11	in	in	ADP
ftr-299	1146	12	federal	federal	ADJ
ftr-299	1146	13	income	income	NOUN
ftr-299	1146	14	taxation	taxation	NOUN
ftr-299	1146	15	283	283	NUM
ftr-299	1146	16	rfb	rfb	PROPN
ftr-299	1146	17	’s	’s	PART
ftr-299	1146	18	cellular	cellular	ADJ
ftr-299	1146	19	networks	network	NOUN
ftr-299	1146	20	,	,	PUNCT
ftr-299	1146	21	the	the	DET
ftr-299	1146	22	pledged	pledge	VERB
ftr-299	1146	23	rfb	rfb	PROPN
ftr-299	1146	24	stock	stock	NOUN
ftr-299	1146	25	was	be	AUX
ftr-299	1146	26	related	relate	VERB
ftr-299	1146	27	to	to	PART
ftr-299	1146	28	alpine	alpine	VERB
ftr-299	1146	29	’s	’s	PART
ftr-299	1146	30	business	business	NOUN
ftr-299	1146	31	.	.	PUNCT
ftr-299	1147	1	thus	thus	ADV
ftr-299	1147	2	,	,	PUNCT
ftr-299	1147	3	because	because	SCONJ
ftr-299	1147	4	the	the	DET
ftr-299	1147	5	shareholder	shareholder	NOUN
ftr-299	1147	6	did	do	AUX
ftr-299	1147	7	not	not	PART
ftr-299	1147	8	guarantee	guarantee	VERB
ftr-299	1147	9	the	the	DET
ftr-299	1147	10	loans	loan	NOUN
ftr-299	1147	11	to	to	PART
ftr-299	1147	12	alpine	alpine	VERB
ftr-299	1147	13	,	,	PUNCT
ftr-299	1147	14	the	the	DET
ftr-299	1147	15	shareholder	shareholder	NOUN
ftr-299	1147	16	was	be	AUX
ftr-299	1147	17	not	not	PART
ftr-299	1147	18	economically	economically	ADV
ftr-299	1147	19	or	or	CCONJ
ftr-299	1147	20	actually	actually	ADV
ftr-299	1147	21	at	at	ADP
ftr-299	1147	22	-	-	PUNCT
ftr-299	1147	23	risk	risk	NOUN
ftr-299	1147	24	with	with	ADP
ftr-299	1147	25	respect	respect	NOUN
ftr-299	1147	26	to	to	ADP
ftr-299	1147	27	his	his	PRON
ftr-299	1147	28	involvement	involvement	NOUN
ftr-299	1147	29	with	with	ADP
ftr-299	1147	30	alpine	alpine	NOUN
ftr-299	1147	31	.	.	PUNCT
ftr-299	1148	1			PROPN
ftr-299	1148	2	third	third	PROPN
ftr-299	1148	3	,	,	PUNCT
ftr-299	1148	4	the	the	DET
ftr-299	1148	5	court	court	NOUN
ftr-299	1148	6	held	hold	VERB
ftr-299	1148	7	that	that	DET
ftr-299	1148	8	alpine	alpine	NOUN
ftr-299	1148	9	could	could	AUX
ftr-299	1148	10	not	not	PART
ftr-299	1148	11	deduct	deduct	VERB
ftr-299	1148	12	interest	interest	NOUN
ftr-299	1148	13	,	,	PUNCT
ftr-299	1148	14	expenses	expense	NOUN
ftr-299	1148	15	,	,	PUNCT
ftr-299	1148	16	and	and	CCONJ
ftr-299	1148	17	depreciation	depreciation	NOUN
ftr-299	1148	18	during	during	ADP
ftr-299	1148	19	the	the	DET
ftr-299	1148	20	years	year	NOUN
ftr-299	1148	21	at	at	ADP
ftr-299	1148	22	issue	issue	NOUN
ftr-299	1148	23	because	because	SCONJ
ftr-299	1148	24	it	it	PRON
ftr-299	1148	25	was	be	AUX
ftr-299	1148	26	not	not	PART
ftr-299	1148	27	yet	yet	ADV
ftr-299	1148	28	engaged	engage	VERB
ftr-299	1148	29	in	in	ADP
ftr-299	1148	30	an	an	DET
ftr-299	1148	31	active	active	ADJ
ftr-299	1148	32	trade	trade	NOUN
ftr-299	1148	33	or	or	CCONJ
ftr-299	1148	34	business	business	NOUN
ftr-299	1148	35	utilizing	utilize	VERB
ftr-299	1148	36	the	the	DET
ftr-299	1148	37	licenses	license	NOUN
ftr-299	1148	38	it	it	PRON
ftr-299	1148	39	held	hold	VERB
ftr-299	1148	40	.	.	PUNCT
ftr-299	1149	1	the	the	DET
ftr-299	1149	2	court	court	NOUN
ftr-299	1149	3	rejected	reject	VERB
ftr-299	1149	4	the	the	DET
ftr-299	1149	5	taxpayer	taxpayer	NOUN
ftr-299	1149	6	’s	’s	PART
ftr-299	1149	7	argument	argument	NOUN
ftr-299	1149	8	that	that	SCONJ
ftr-299	1149	9	operation	operation	NOUN
ftr-299	1149	10	of	of	ADP
ftr-299	1149	11	cellular	cellular	ADJ
ftr-299	1149	12	networks	network	NOUN
ftr-299	1149	13	by	by	ADP
ftr-299	1149	14	rfb	rfb	PROPN
ftr-299	1149	15	could	could	AUX
ftr-299	1149	16	be	be	AUX
ftr-299	1149	17	attributed	attribute	VERB
ftr-299	1149	18	to	to	ADP
ftr-299	1149	19	alpine	alpine	NOUN
ftr-299	1149	20	.	.	PUNCT
ftr-299	1150	1	acquisition	acquisition	NOUN
ftr-299	1150	2	of	of	ADP
ftr-299	1150	3	licenses	license	NOUN
ftr-299	1150	4	and	and	CCONJ
ftr-299	1150	5	related	relate	VERB
ftr-299	1150	6	equipment	equipment	NOUN
ftr-299	1150	7	was	be	AUX
ftr-299	1150	8	not	not	PART
ftr-299	1150	9	sufficient	sufficient	ADJ
ftr-299	1150	10	to	to	PART
ftr-299	1150	11	establish	establish	VERB
ftr-299	1150	12	alpine	alpine	NOUN
ftr-299	1150	13	as	as	SCONJ
ftr-299	1150	14	engaged	engage	VERB
ftr-299	1150	15	in	in	ADP
ftr-299	1150	16	the	the	DET
ftr-299	1150	17	active	active	ADJ
ftr-299	1150	18	conduct	conduct	NOUN
ftr-299	1150	19	of	of	ADP
ftr-299	1150	20	a	a	DET
ftr-299	1150	21	trade	trade	NOUN
ftr-299	1150	22	or	or	CCONJ
ftr-299	1150	23	business	business	NOUN
ftr-299	1150	24	.	.	PUNCT
ftr-299	1151	1	alpine	alpine	PROPN
ftr-299	1151	2	failed	fail	VERB
ftr-299	1151	3	to	to	PART
ftr-299	1151	4	attach	attach	VERB
ftr-299	1151	5	the	the	DET
ftr-299	1151	6	required	require	VERB
ftr-299	1151	7	statement	statement	NOUN
ftr-299	1151	8	to	to	ADP
ftr-299	1151	9	the	the	DET
ftr-299	1151	10	return	return	NOUN
ftr-299	1151	11	for	for	ADP
ftr-299	1151	12	the	the	DET
ftr-299	1151	13	taxable	taxable	ADJ
ftr-299	1151	14	year	year	NOUN
ftr-299	1151	15	to	to	PART
ftr-299	1151	16	claim	claim	VERB
ftr-299	1151	17	§	§	PROPN
ftr-299	1151	18	195	195	NUM
ftr-299	1151	19	amortization	amortization	NOUN
ftr-299	1151	20	of	of	ADP
ftr-299	1151	21	start	start	NOUN
ftr-299	1151	22	-	-	PUNCT
ftr-299	1151	23	up	up	ADP
ftr-299	1151	24	expenses	expense	NOUN
ftr-299	1151	25	[	[	PUNCT
ftr-299	1151	26	which	which	PRON
ftr-299	1151	27	it	it	PRON
ftr-299	1151	28	could	could	AUX
ftr-299	1151	29	not	not	PART
ftr-299	1151	30	have	have	AUX
ftr-299	1151	31	deducted	deduct	VERB
ftr-299	1151	32	even	even	ADV
ftr-299	1151	33	if	if	SCONJ
ftr-299	1151	34	it	it	PRON
ftr-299	1151	35	had	have	AUX
ftr-299	1151	36	attached	attach	VERB
ftr-299	1151	37	the	the	DET
ftr-299	1151	38	form	form	NOUN
ftr-299	1151	39	because	because	SCONJ
ftr-299	1151	40	it	it	PRON
ftr-299	1151	41	had	have	AUX
ftr-299	1151	42	not	not	PART
ftr-299	1151	43	yet	yet	ADV
ftr-299	1151	44	commenced	commence	VERB
ftr-299	1151	45	business	business	NOUN
ftr-299	1151	46	operations	operation	NOUN
ftr-299	1151	47	]	]	PUNCT
ftr-299	1151	48	.	.	PUNCT
ftr-299	1152	1			PROPN
ftr-299	1153	1	fourth	fourth	ADJ
ftr-299	1153	2	,	,	PUNCT
ftr-299	1153	3	in	in	ADP
ftr-299	1153	4	another	another	DET
ftr-299	1153	5	issue	issue	NOUN
ftr-299	1153	6	that	that	SCONJ
ftr-299	1153	7	the	the	DET
ftr-299	1153	8	court	court	NOUN
ftr-299	1153	9	described	describe	VERB
ftr-299	1153	10	as	as	ADP
ftr-299	1153	11	one	one	NUM
ftr-299	1153	12	of	of	ADP
ftr-299	1153	13	first	first	ADJ
ftr-299	1153	14	impression	impression	NOUN
ftr-299	1153	15	,	,	PUNCT
ftr-299	1153	16	the	the	DET
ftr-299	1153	17	court	court	NOUN
ftr-299	1153	18	concluded	conclude	VERB
ftr-299	1153	19	that	that	SCONJ
ftr-299	1153	20	deductions	deduction	NOUN
ftr-299	1153	21	under	under	ADP
ftr-299	1153	22	§	§	PROPN
ftr-299	1153	23	197	197	NUM
ftr-299	1153	24	for	for	ADP
ftr-299	1153	25	amortization	amortization	NOUN
ftr-299	1153	26	of	of	ADP
ftr-299	1153	27	the	the	DET
ftr-299	1153	28	costs	cost	NOUN
ftr-299	1153	29	of	of	ADP
ftr-299	1153	30	fcc	fcc	PROPN
ftr-299	1153	31	licenses	license	NOUN
ftr-299	1153	32	were	be	AUX
ftr-299	1153	33	not	not	PART
ftr-299	1153	34	available	available	ADJ
ftr-299	1153	35	in	in	ADP
ftr-299	1153	36	years	year	NOUN
ftr-299	1153	37	in	in	ADP
ftr-299	1153	38	which	which	PRON
ftr-299	1153	39	the	the	DET
ftr-299	1153	40	taxpayers	taxpayer	NOUN
ftr-299	1153	41	was	be	AUX
ftr-299	1153	42	not	not	PART
ftr-299	1153	43	yet	yet	ADV
ftr-299	1153	44	engaged	engage	VERB
ftr-299	1153	45	in	in	ADP
ftr-299	1153	46	a	a	DET
ftr-299	1153	47	trade	trade	NOUN
ftr-299	1153	48	or	or	CCONJ
ftr-299	1153	49	business	business	NOUN
ftr-299	1153	50	.	.	PUNCT
ftr-299	1154	1	the	the	DET
ftr-299	1154	2	court	court	NOUN
ftr-299	1154	3	concluded	conclude	VERB
ftr-299	1154	4	that	that	SCONJ
ftr-299	1154	5	the	the	DET
ftr-299	1154	6	language	language	NOUN
ftr-299	1154	7	of	of	ADP
ftr-299	1154	8	§	§	PROPN
ftr-299	1154	9	197	197	NUM
ftr-299	1154	10	that	that	PRON
ftr-299	1154	11	provides	provide	VERB
ftr-299	1154	12	the	the	DET
ftr-299	1154	13	deduction	deduction	NOUN
ftr-299	1154	14	“	"	PUNCT
ftr-299	1154	15	in	in	ADP
ftr-299	1154	16	connection	connection	NOUN
ftr-299	1154	17	with	with	ADP
ftr-299	1154	18	the	the	DET
ftr-299	1154	19	conduct	conduct	NOUN
ftr-299	1154	20	of	of	ADP
ftr-299	1154	21	a	a	DET
ftr-299	1154	22	trade	trade	NOUN
ftr-299	1154	23	or	or	CCONJ
ftr-299	1154	24	business	business	NOUN
ftr-299	1154	25	”	"	PUNCT
ftr-299	1154	26	requires	require	VERB
ftr-299	1154	27	that	that	SCONJ
ftr-299	1154	28	the	the	DET
ftr-299	1154	29	intangibles	intangible	NOUN
ftr-299	1154	30	“	"	PUNCT
ftr-299	1154	31	must	must	AUX
ftr-299	1154	32	be	be	AUX
ftr-299	1154	33	used	use	VERB
ftr-299	1154	34	in	in	ADP
ftr-299	1154	35	connection	connection	NOUN
ftr-299	1154	36	with	with	ADP
ftr-299	1154	37	a	a	DET
ftr-299	1154	38	business	business	NOUN
ftr-299	1154	39	that	that	PRON
ftr-299	1154	40	is	be	AUX
ftr-299	1154	41	being	be	AUX
ftr-299	1154	42	conducted	conduct	VERB
ftr-299	1154	43	.	.	PUNCT
ftr-299	1154	44	”	"	PUNCT
ftr-299	1155	1	a.	a.	NOUN
ftr-299	1155	2	“	"	PUNCT
ftr-299	1155	3	losses	loss	NOUN
ftr-299	1155	4	are	be	AUX
ftr-299	1155	5	not	not	PART
ftr-299	1155	6	tested	test	VERB
ftr-299	1155	7	under	under	ADP
ftr-299	1155	8	the	the	DET
ftr-299	1155	9	at	at	ADP
ftr-299	1155	10	-	-	PUNCT
ftr-299	1155	11	risk	risk	NOUN
ftr-299	1155	12	rules	rule	NOUN
ftr-299	1155	13	until	until	SCONJ
ftr-299	1155	14	the	the	DET
ftr-299	1155	15	shareholder	shareholder	NOUN
ftr-299	1155	16	has	have	VERB
ftr-299	1155	17	sufficient	sufficient	ADJ
ftr-299	1155	18	basis	basis	NOUN
ftr-299	1155	19	to	to	PART
ftr-299	1155	20	deduct	deduct	VERB
ftr-299	1155	21	them	they	PRON
ftr-299	1155	22	.	.	PUNCT
ftr-299	1155	23	”	"	PUNCT
ftr-299	1156	1	broz	broz	PROPN
ftr-299	1156	2	v.	v.	ADP
ftr-299	1156	3	commissioner	commissioner	NOUN
ftr-299	1156	4	,	,	PUNCT
ftr-299	1156	5	727	727	NUM
ftr-299	1156	6	f.3d	f.3d	NUM
ftr-299	1156	7	621	621	NUM
ftr-299	1156	8	(	(	PUNCT
ftr-299	1156	9	6th	6th	ADJ
ftr-299	1156	10	cir	cir	NOUN
ftr-299	1156	11	.	.	PUNCT
ftr-299	1156	12	8/23/13	8/23/13	NUM
ftr-299	1156	13	)	)	PUNCT
ftr-299	1156	14	.	.	PUNCT
ftr-299	1157	1	the	the	DET
ftr-299	1157	2	sixth	sixth	ADJ
ftr-299	1157	3	circuit	circuit	NOUN
ftr-299	1157	4	,	,	PUNCT
ftr-299	1157	5	in	in	ADP
ftr-299	1157	6	an	an	DET
ftr-299	1157	7	opinion	opinion	NOUN
ftr-299	1157	8	by	by	ADP
ftr-299	1157	9	judge	judge	NOUN
ftr-299	1157	10	rogers	rogers	PROPN
ftr-299	1157	11	,	,	PUNCT
ftr-299	1157	12	affirmed	affirm	VERB
ftr-299	1157	13	,	,	PUNCT
ftr-299	1157	14	holding	hold	VERB
ftr-299	1157	15	that	that	SCONJ
ftr-299	1157	16	the	the	DET
ftr-299	1157	17	tax	tax	NOUN
ftr-299	1157	18	court	court	NOUN
ftr-299	1157	19	correctly	correctly	ADV
ftr-299	1157	20	determined	determine	VERB
ftr-299	1157	21	that	that	SCONJ
ftr-299	1157	22	the	the	DET
ftr-299	1157	23	taxpayer	taxpayer	NOUN
ftr-299	1157	24	did	do	AUX
ftr-299	1157	25	not	not	PART
ftr-299	1157	26	have	have	VERB
ftr-299	1157	27	sufficient	sufficient	ADJ
ftr-299	1157	28	basis	basis	NOUN
ftr-299	1157	29	in	in	ADP
ftr-299	1157	30	alpine	alpine	NOUN
ftr-299	1157	31	to	to	PART
ftr-299	1157	32	support	support	VERB
ftr-299	1157	33	the	the	DET
ftr-299	1157	34	claimed	claim	VERB
ftr-299	1157	35	passed	pass	VERB
ftr-299	1157	36	-	-	PUNCT
ftr-299	1157	37	through	through	ADP
ftr-299	1157	38	losses	loss	NOUN
ftr-299	1157	39	.	.	PUNCT
ftr-299	1158	1	the	the	DET
ftr-299	1158	2	court	court	NOUN
ftr-299	1158	3	also	also	ADV
ftr-299	1158	4	upheld	uphold	VERB
ftr-299	1158	5	denial	denial	NOUN
ftr-299	1158	6	of	of	ADP
ftr-299	1158	7	the	the	DET
ftr-299	1158	8	claimed	claim	VERB
ftr-299	1158	9	§	§	PROPN
ftr-299	1158	10	162	162	NUM
ftr-299	1158	11	expenses	expense	NOUN
ftr-299	1158	12	and	and	CCONJ
ftr-299	1158	13	§	§	PROPN
ftr-299	1158	14	197	197	NUM
ftr-299	1158	15	amortization	amortization	NOUN
ftr-299	1158	16	deductions	deduction	NOUN
ftr-299	1158	17	for	for	ADP
ftr-299	1158	18	the	the	DET
ftr-299	1158	19	license	license	NOUN
ftr-299	1158	20	-	-	PUNCT
ftr-299	1158	21	holding	hold	VERB
ftr-299	1158	22	entities	entity	NOUN
ftr-299	1158	23	because	because	SCONJ
ftr-299	1158	24	those	those	DET
ftr-299	1158	25	entities	entity	NOUN
ftr-299	1158	26	were	be	AUX
ftr-299	1158	27	not	not	PART
ftr-299	1158	28	engaged	engage	VERB
ftr-299	1158	29	in	in	ADP
ftr-299	1158	30	an	an	DET
ftr-299	1158	31	active	active	ADJ
ftr-299	1158	32	trade	trade	NOUN
ftr-299	1158	33	or	or	CCONJ
ftr-299	1158	34	business	business	NOUN
ftr-299	1158	35	.	.	PUNCT
ftr-299	1159	1	the	the	DET
ftr-299	1159	2	court	court	NOUN
ftr-299	1159	3	did	do	AUX
ftr-299	1159	4	not	not	PART
ftr-299	1159	5	reach	reach	VERB
ftr-299	1159	6	the	the	DET
ftr-299	1159	7	at	at	ADP
ftr-299	1159	8	-	-	PUNCT
ftr-299	1159	9	risk	risk	NOUN
ftr-299	1159	10	issue	issue	NOUN
ftr-299	1159	11	.	.	PUNCT
ftr-299	1160	1			X
ftr-299	1161	1	with	with	ADP
ftr-299	1161	2	respect	respect	NOUN
ftr-299	1161	3	to	to	ADP
ftr-299	1161	4	the	the	DET
ftr-299	1161	5	§	§	PROPN
ftr-299	1161	6	1366(d	1366(d	PROPN
ftr-299	1161	7	)	)	PUNCT
ftr-299	1161	8	loss	loss	NOUN
ftr-299	1161	9	limitation	limitation	NOUN
ftr-299	1161	10	issue	issue	NOUN
ftr-299	1161	11	,	,	PUNCT
ftr-299	1161	12	the	the	DET
ftr-299	1161	13	sixth	sixth	ADJ
ftr-299	1161	14	circuit	circuit	NOUN
ftr-299	1161	15	found	find	VERB
ftr-299	1161	16	that	that	SCONJ
ftr-299	1161	17	there	there	PRON
ftr-299	1161	18	was	be	VERB
ftr-299	1161	19	no	no	DET
ftr-299	1161	20	evidence	evidence	NOUN
ftr-299	1161	21	that	that	SCONJ
ftr-299	1161	22	at	at	ADP
ftr-299	1161	23	the	the	DET
ftr-299	1161	24	time	time	NOUN
ftr-299	1161	25	the	the	DET
ftr-299	1161	26	loan	loan	NOUN
ftr-299	1161	27	to	to	PART
ftr-299	1161	28	alpine	alpine	NOUN
ftr-299	1161	29	was	be	AUX
ftr-299	1161	30	made	make	VERB
ftr-299	1161	31	the	the	DET
ftr-299	1161	32	debt	debt	NOUN
ftr-299	1161	33	was	be	AUX
ftr-299	1161	34	intended	intend	VERB
ftr-299	1161	35	to	to	PART
ftr-299	1161	36	run	run	VERB
ftr-299	1161	37	directly	directly	ADV
ftr-299	1161	38	from	from	ADP
ftr-299	1161	39	alpine	alpine	NOUN
ftr-299	1161	40	to	to	ADP
ftr-299	1161	41	either	either	CCONJ
ftr-299	1161	42	broz	broz	VERB
ftr-299	1161	43	or	or	CCONJ
ftr-299	1161	44	his	his	PRON
ftr-299	1161	45	wholly	wholly	ADV
ftr-299	1161	46	owned	own	VERB
ftr-299	1161	47	llc	llc	NOUN
ftr-299	1161	48	.	.	PUNCT
ftr-299	1162	1	it	it	PRON
ftr-299	1162	2	was	be	AUX
ftr-299	1162	3	intended	intend	VERB
ftr-299	1162	4	to	to	PART
ftr-299	1162	5	run	run	VERB
ftr-299	1162	6	from	from	ADP
ftr-299	1162	7	alpine	alpine	NOUN
ftr-299	1162	8	to	to	ADP
ftr-299	1162	9	rfb	rfb	PROPN
ftr-299	1162	10	.	.	PUNCT
ftr-299	1163	1	“	"	PUNCT
ftr-299	1163	2	after	after	ADP
ftr-299	1163	3	-	-	PUNCT
ftr-299	1163	4	the	the	DET
ftr-299	1163	5	-	-	PUNCT
ftr-299	1163	6	fact	fact	NOUN
ftr-299	1163	7	reclassification	reclassification	NOUN
ftr-299	1163	8	can	can	AUX
ftr-299	1163	9	not	not	PART
ftr-299	1163	10	satisfy	satisfy	VERB
ftr-299	1163	11	the	the	DET
ftr-299	1163	12	requirement	requirement	NOUN
ftr-299	1163	13	that	that	SCONJ
ftr-299	1163	14	the	the	DET
ftr-299	1163	15	debt	debt	NOUN
ftr-299	1163	16	run	run	VERB
ftr-299	1163	17	directly	directly	ADV
ftr-299	1163	18	from	from	ADP
ftr-299	1163	19	the	the	DET
ftr-299	1163	20	s	s	PROPN
ftr-299	1163	21	corporation	corporation	NOUN
ftr-299	1163	22	to	to	ADP
ftr-299	1163	23	the	the	DET
ftr-299	1163	24	taxpayer	taxpayer	NOUN
ftr-299	1163	25	/	/	SYM
ftr-299	1163	26	shareholder	shareholder	NOUN
ftr-299	1163	27	.	.	PUNCT
ftr-299	1163	28	”	"	PUNCT
ftr-299	1164	1	because	because	SCONJ
ftr-299	1164	2	broz	broz	PROPN
ftr-299	1164	3	had	have	VERB
ftr-299	1164	4	insufficient	insufficient	ADJ
ftr-299	1164	5	basis	basis	NOUN
ftr-299	1164	6	to	to	PART
ftr-299	1164	7	support	support	VERB
ftr-299	1164	8	any	any	DET
ftr-299	1164	9	passed	pass	VERB
ftr-299	1164	10	-	-	PUNCT
ftr-299	1164	11	through	through	ADP
ftr-299	1164	12	loss	loss	NOUN
ftr-299	1164	13	deductions	deduction	NOUN
ftr-299	1164	14	,	,	PUNCT
ftr-299	1164	15	the	the	DET
ftr-299	1164	16	court	court	NOUN
ftr-299	1164	17	did	do	AUX
ftr-299	1164	18	not	not	PART
ftr-299	1164	19	reach	reach	VERB
ftr-299	1164	20	the	the	DET
ftr-299	1164	21	§	§	PROPN
ftr-299	1164	22	465	465	NUM
ftr-299	1164	23	at	at	ADP
ftr-299	1164	24	-	-	PUNCT
ftr-299	1164	25	risk	risk	NOUN
ftr-299	1164	26	issue	issue	NOUN
ftr-299	1164	27	,	,	PUNCT
ftr-299	1164	28	stating	state	VERB
ftr-299	1164	29	that	that	SCONJ
ftr-299	1164	30	“	"	PUNCT
ftr-299	1164	31	losses	loss	NOUN
ftr-299	1164	32	are	be	AUX
ftr-299	1164	33	not	not	PART
ftr-299	1164	34	tested	test	VERB
ftr-299	1164	35	under	under	ADP
ftr-299	1164	36	the	the	DET
ftr-299	1164	37	at	at	ADP
ftr-299	1164	38	-	-	PUNCT
ftr-299	1164	39	risk	risk	NOUN
ftr-299	1164	40	rules	rule	NOUN
ftr-299	1164	41	until	until	SCONJ
ftr-299	1164	42	the	the	DET
ftr-299	1164	43	shareholder	shareholder	NOUN
ftr-299	1164	44	has	have	VERB
ftr-299	1164	45	sufficient	sufficient	ADJ
ftr-299	1164	46	basis	basis	NOUN
ftr-299	1164	47	to	to	PART
ftr-299	1164	48	deduct	deduct	VERB
ftr-299	1164	49	them	they	PRON
ftr-299	1164	50	.	.	PUNCT
ftr-299	1164	51	”	"	PUNCT
ftr-299	1165	1	in	in	ADP
ftr-299	1165	2	dictum	dictum	NOUN
ftr-299	1165	3	that	that	PRON
ftr-299	1165	4	followed	follow	VERB
ftr-299	1165	5	,	,	PUNCT
ftr-299	1165	6	the	the	DET
ftr-299	1165	7	court	court	NOUN
ftr-299	1165	8	noted	note	VERB
ftr-299	1165	9	that	that	SCONJ
ftr-299	1165	10	“	"	PUNCT
ftr-299	1165	11	the	the	DET
ftr-299	1165	12	at	at	ADP
ftr-299	1165	13	-	-	PUNCT
ftr-299	1165	14	risk	risk	NOUN
ftr-299	1165	15	limit	limit	NOUN
ftr-299	1165	16	in	in	ADP
ftr-299	1165	17	§	§	PROPN
ftr-299	1165	18	465	465	NUM
ftr-299	1165	19	and	and	CCONJ
ftr-299	1165	20	the	the	DET
ftr-299	1165	21	basis	basis	NOUN
ftr-299	1165	22	limit	limit	NOUN
ftr-299	1165	23	in	in	ADP
ftr-299	1165	24	§	§	PROPN
ftr-299	1165	25	1366(d	1366(d	NOUN
ftr-299	1165	26	)	)	PUNCT
ftr-299	1165	27	are	be	AUX
ftr-299	1165	28	functionally	functionally	ADV
ftr-299	1165	29	almost	almost	ADV
ftr-299	1165	30	identical	identical	ADJ
ftr-299	1165	31	in	in	ADP
ftr-299	1165	32	the	the	DET
ftr-299	1165	33	s	s	PART
ftr-299	1165	34	corporation	corporation	NOUN
ftr-299	1165	35	context	context	NOUN
ftr-299	1165	36	.	.	PUNCT
ftr-299	1165	37	”	"	PUNCT
ftr-299	1166	1	284	284	NUM
ftr-299	1166	2	florida	florida	PROPN
ftr-299	1166	3	tax	tax	NOUN
ftr-299	1166	4	review	review	NOUN
ftr-299	1166	5	[	[	X
ftr-299	1166	6	vol	vol	NOUN
ftr-299	1166	7	.	.	PUNCT
ftr-299	1167	1	15:5	15:5	NUM
ftr-299	1167	2			NOUN
ftr-299	1167	3	turning	turn	VERB
ftr-299	1167	4	to	to	ADP
ftr-299	1167	5	the	the	DET
ftr-299	1167	6	§	§	PROPN
ftr-299	1167	7	162	162	NUM
ftr-299	1167	8	expense	expense	NOUN
ftr-299	1167	9	deductions	deduction	NOUN
ftr-299	1167	10	,	,	PUNCT
ftr-299	1167	11	the	the	DET
ftr-299	1167	12	court	court	NOUN
ftr-299	1167	13	held	hold	VERB
ftr-299	1167	14	that	that	SCONJ
ftr-299	1167	15	“	"	PUNCT
ftr-299	1167	16	each	each	DET
ftr-299	1167	17	entity	entity	NOUN
ftr-299	1167	18	’s	’s	PART
ftr-299	1167	19	activity	activity	NOUN
ftr-299	1167	20	must	must	AUX
ftr-299	1167	21	be	be	AUX
ftr-299	1167	22	evaluated	evaluate	VERB
ftr-299	1167	23	individually	individually	ADV
ftr-299	1167	24	and	and	CCONJ
ftr-299	1167	25	not	not	PART
ftr-299	1167	26	in	in	ADP
ftr-299	1167	27	conjunction	conjunction	NOUN
ftr-299	1167	28	with	with	ADP
ftr-299	1167	29	any	any	DET
ftr-299	1167	30	other	other	ADJ
ftr-299	1167	31	entity	entity	NOUN
ftr-299	1167	32	.	.	PUNCT
ftr-299	1167	33	”	"	PUNCT
ftr-299	1168	1	thus	thus	ADV
ftr-299	1168	2	,	,	PUNCT
ftr-299	1168	3	alpine	alpine	PROPN
ftr-299	1168	4	’s	’s	PART
ftr-299	1168	5	and	and	CCONJ
ftr-299	1168	6	the	the	DET
ftr-299	1168	7	llc	llc	PROPN
ftr-299	1168	8	’s	’s	PART
ftr-299	1168	9	activities	activity	NOUN
ftr-299	1168	10	could	could	AUX
ftr-299	1168	11	not	not	PART
ftr-299	1168	12	be	be	AUX
ftr-299	1168	13	amalgamated	amalgamate	VERB
ftr-299	1168	14	with	with	ADP
ftr-299	1168	15	rfb	rfb	PROPN
ftr-299	1168	16	’s	’s	PART
ftr-299	1168	17	activities	activity	NOUN
ftr-299	1168	18	.	.	PUNCT
ftr-299	1169	1	viewed	view	VERB
ftr-299	1169	2	individually	individually	ADV
ftr-299	1169	3	,	,	PUNCT
ftr-299	1169	4	neither	neither	CCONJ
ftr-299	1169	5	alpine	alpine	NOUN
ftr-299	1169	6	nor	nor	CCONJ
ftr-299	1169	7	the	the	DET
ftr-299	1169	8	llcs	llcs	NOUN
ftr-299	1169	9	conducted	conduct	VERB
ftr-299	1169	10	any	any	DET
ftr-299	1169	11	business	business	NOUN
ftr-299	1169	12	during	during	ADP
ftr-299	1169	13	the	the	DET
ftr-299	1169	14	year	year	NOUN
ftr-299	1169	15	.	.	PUNCT
ftr-299	1170	1	broz	broz	PROPN
ftr-299	1170	2	chose	choose	VERB
ftr-299	1170	3	to	to	PART
ftr-299	1170	4	employ	employ	VERB
ftr-299	1170	5	separate	separate	ADJ
ftr-299	1170	6	entities	entity	NOUN
ftr-299	1170	7	for	for	ADP
ftr-299	1170	8	a	a	DET
ftr-299	1170	9	business	business	NOUN
ftr-299	1170	10	reason	reason	NOUN
ftr-299	1170	11	and	and	CCONJ
ftr-299	1170	12	could	could	AUX
ftr-299	1170	13	not	not	PART
ftr-299	1170	14	have	have	VERB
ftr-299	1170	15	“	"	PUNCT
ftr-299	1170	16	‘	'	PUNCT
ftr-299	1170	17	the	the	DET
ftr-299	1170	18	best	good	ADJ
ftr-299	1170	19	of	of	ADP
ftr-299	1170	20	both	both	DET
ftr-299	1170	21	worlds	world	NOUN
ftr-299	1170	22	’	'	PUNCT
ftr-299	1170	23	by	by	ADP
ftr-299	1170	24	having	have	VERB
ftr-299	1170	25	the	the	DET
ftr-299	1170	26	alpine	alpine	NOUN
ftr-299	1170	27	entities	entity	NOUN
ftr-299	1170	28	treated	treat	VERB
ftr-299	1170	29	as	as	ADP
ftr-299	1170	30	separate	separate	ADJ
ftr-299	1170	31	for	for	ADP
ftr-299	1170	32	purposes	purpose	NOUN
ftr-299	1170	33	of	of	ADP
ftr-299	1170	34	avoiding	avoid	VERB
ftr-299	1170	35	or	or	CCONJ
ftr-299	1170	36	distinguishing	distinguish	VERB
ftr-299	1170	37	liabilities	liability	NOUN
ftr-299	1170	38	,	,	PUNCT
ftr-299	1170	39	but	but	CCONJ
ftr-299	1170	40	treated	treat	VERB
ftr-299	1170	41	as	as	ADP
ftr-299	1170	42	one	one	NUM
ftr-299	1170	43	entity	entity	NOUN
ftr-299	1170	44	together	together	ADV
ftr-299	1170	45	with	with	ADP
ftr-299	1170	46	rfb	rfb	PROPN
ftr-299	1170	47	for	for	ADP
ftr-299	1170	48	tax	tax	NOUN
ftr-299	1170	49	purposes	purpose	NOUN
ftr-299	1170	50	.	.	PUNCT
ftr-299	1170	51	”	"	PUNCT
ftr-299	1171	1			NOUN
ftr-299	1171	2	finally	finally	ADV
ftr-299	1171	3	,	,	PUNCT
ftr-299	1171	4	turning	turn	VERB
ftr-299	1171	5	to	to	ADP
ftr-299	1171	6	the	the	DET
ftr-299	1171	7	§	§	PROPN
ftr-299	1171	8	197	197	NUM
ftr-299	1171	9	amortization	amortization	NOUN
ftr-299	1171	10	deductions	deduction	NOUN
ftr-299	1171	11	,	,	PUNCT
ftr-299	1171	12	the	the	DET
ftr-299	1171	13	court	court	NOUN
ftr-299	1171	14	held	hold	VERB
ftr-299	1171	15	that	that	SCONJ
ftr-299	1171	16	amortization	amortization	NOUN
ftr-299	1171	17	deductions	deduction	NOUN
ftr-299	1171	18	“	"	PUNCT
ftr-299	1171	19	do	do	AUX
ftr-299	1171	20	not	not	PART
ftr-299	1171	21	begin	begin	VERB
ftr-299	1171	22	upon	upon	SCONJ
ftr-299	1171	23	acquisition	acquisition	NOUN
ftr-299	1171	24	of	of	ADP
ftr-299	1171	25	the	the	DET
ftr-299	1171	26	intangible	intangible	ADJ
ftr-299	1171	27	asset	asset	NOUN
ftr-299	1171	28	if	if	SCONJ
ftr-299	1171	29	the	the	DET
ftr-299	1171	30	intangible	intangible	ADJ
ftr-299	1171	31	asset	asset	NOUN
ftr-299	1171	32	is	be	AUX
ftr-299	1171	33	not	not	PART
ftr-299	1171	34	yet	yet	ADV
ftr-299	1171	35	held	hold	VERB
ftr-299	1171	36	in	in	ADP
ftr-299	1171	37	connection	connection	NOUN
ftr-299	1171	38	with	with	ADP
ftr-299	1171	39	the	the	DET
ftr-299	1171	40	conduct	conduct	NOUN
ftr-299	1171	41	of	of	ADP
ftr-299	1171	42	a	a	DET
ftr-299	1171	43	trade	trade	NOUN
ftr-299	1171	44	or	or	CCONJ
ftr-299	1171	45	business	business	NOUN
ftr-299	1171	46	,	,	PUNCT
ftr-299	1171	47	because	because	SCONJ
ftr-299	1171	48	the	the	DET
ftr-299	1171	49	assets	asset	NOUN
ftr-299	1171	50	are	be	AUX
ftr-299	1171	51	in	in	ADP
ftr-299	1171	52	that	that	DET
ftr-299	1171	53	case	case	NOUN
ftr-299	1171	54	not	not	PART
ftr-299	1171	55	eligible	eligible	ADJ
ftr-299	1171	56	as	as	ADP
ftr-299	1171	57	‘	'	PUNCT
ftr-299	1171	58	amortizable	amortizable	ADJ
ftr-299	1171	59	section	section	NOUN
ftr-299	1171	60	197	197	NUM
ftr-299	1171	61	intangibles	intangible	NOUN
ftr-299	1171	62	.	.	PUNCT
ftr-299	1171	63	’	'	PUNCT
ftr-299	1171	64	”	"	PUNCT
ftr-299	1172	1	the	the	DET
ftr-299	1172	2	court	court	NOUN
ftr-299	1172	3	noted	note	VERB
ftr-299	1172	4	that	that	SCONJ
ftr-299	1172	5	although	although	SCONJ
ftr-299	1172	6	§	§	PROPN
ftr-299	1172	7	197(a	197(a	PROPN
ftr-299	1172	8	)	)	PUNCT
ftr-299	1172	9	provides	provide	VERB
ftr-299	1172	10	that	that	SCONJ
ftr-299	1172	11	the	the	DET
ftr-299	1172	12	deduction	deduction	NOUN
ftr-299	1172	13	is	be	AUX
ftr-299	1172	14	calculated	calculate	VERB
ftr-299	1172	15	beginning	begin	VERB
ftr-299	1172	16	with	with	ADP
ftr-299	1172	17	the	the	DET
ftr-299	1172	18	month	month	NOUN
ftr-299	1172	19	in	in	ADP
ftr-299	1172	20	which	which	PRON
ftr-299	1172	21	the	the	DET
ftr-299	1172	22	intangible	intangible	ADJ
ftr-299	1172	23	asset	asset	NOUN
ftr-299	1172	24	is	be	AUX
ftr-299	1172	25	acquired	acquire	VERB
ftr-299	1172	26	,	,	PUNCT
ftr-299	1172	27	it	it	PRON
ftr-299	1172	28	allows	allow	VERB
ftr-299	1172	29	the	the	DET
ftr-299	1172	30	deduction	deduction	NOUN
ftr-299	1172	31	only	only	ADV
ftr-299	1172	32	for	for	ADP
ftr-299	1172	33	“	"	PUNCT
ftr-299	1172	34	amortizable	amortizable	ADJ
ftr-299	1172	35	section	section	NOUN
ftr-299	1172	36	197	197	NUM
ftr-299	1172	37	intangibles	intangible	NOUN
ftr-299	1172	38	,	,	PUNCT
ftr-299	1172	39	”	"	PUNCT
ftr-299	1172	40	which	which	PRON
ftr-299	1172	41	are	be	AUX
ftr-299	1172	42	defined	define	VERB
ftr-299	1172	43	in	in	ADP
ftr-299	1172	44	§	§	PROPN
ftr-299	1172	45	197(c	197(c	PROPN
ftr-299	1172	46	)	)	PUNCT
ftr-299	1172	47	as	as	ADP
ftr-299	1172	48	intangible	intangible	ADJ
ftr-299	1172	49	assets	asset	NOUN
ftr-299	1172	50	“	"	PUNCT
ftr-299	1172	51	held	hold	VERB
ftr-299	1172	52	in	in	ADP
ftr-299	1172	53	connection	connection	NOUN
ftr-299	1172	54	with	with	ADP
ftr-299	1172	55	the	the	DET
ftr-299	1172	56	conduct	conduct	NOUN
ftr-299	1172	57	of	of	ADP
ftr-299	1172	58	a	a	DET
ftr-299	1172	59	trade	trade	NOUN
ftr-299	1172	60	or	or	CCONJ
ftr-299	1172	61	business	business	NOUN
ftr-299	1172	62	.	.	PUNCT
ftr-299	1172	63	”	"	PUNCT
ftr-299	1173	1	because	because	SCONJ
ftr-299	1173	2	the	the	DET
ftr-299	1173	3	alpine	alpine	NOUN
ftr-299	1173	4	license	license	NOUN
ftr-299	1173	5	-	-	PUNCT
ftr-299	1173	6	holding	hold	VERB
ftr-299	1173	7	entities	entity	NOUN
ftr-299	1173	8	never	never	ADV
ftr-299	1173	9	actually	actually	ADV
ftr-299	1173	10	leased	lease	VERB
ftr-299	1173	11	the	the	DET
ftr-299	1173	12	licenses	license	NOUN
ftr-299	1173	13	to	to	PART
ftr-299	1173	14	broz	broz	VERB
ftr-299	1173	15	’s	’s	PART
ftr-299	1173	16	other	other	ADJ
ftr-299	1173	17	businesses	business	NOUN
ftr-299	1173	18	,	,	PUNCT
ftr-299	1173	19	the	the	DET
ftr-299	1173	20	licenses	license	NOUN
ftr-299	1173	21	were	be	AUX
ftr-299	1173	22	never	never	ADV
ftr-299	1173	23	held	hold	VERB
ftr-299	1173	24	in	in	ADP
ftr-299	1173	25	connection	connection	NOUN
ftr-299	1173	26	with	with	ADP
ftr-299	1173	27	a	a	DET
ftr-299	1173	28	trade	trade	NOUN
ftr-299	1173	29	or	or	CCONJ
ftr-299	1173	30	business	business	NOUN
ftr-299	1173	31	that	that	PRON
ftr-299	1173	32	was	be	AUX
ftr-299	1173	33	actually	actually	ADV
ftr-299	1173	34	being	be	AUX
ftr-299	1173	35	conducted	conduct	VERB
ftr-299	1173	36	.	.	PUNCT
ftr-299	1174	1	thus	thus	ADV
ftr-299	1174	2	,	,	PUNCT
ftr-299	1174	3	the	the	DET
ftr-299	1174	4	licenses	license	NOUN
ftr-299	1174	5	did	do	AUX
ftr-299	1174	6	not	not	PART
ftr-299	1174	7	qualify	qualify	VERB
ftr-299	1174	8	as	as	ADP
ftr-299	1174	9	“	"	PUNCT
ftr-299	1174	10	amortizable	amortizable	ADJ
ftr-299	1174	11	section	section	NOUN
ftr-299	1174	12	197	197	NUM
ftr-299	1174	13	intangibles	intangible	NOUN
ftr-299	1174	14	,	,	PUNCT
ftr-299	1174	15	”	"	PUNCT
ftr-299	1174	16	and	and	CCONJ
ftr-299	1174	17	were	be	AUX
ftr-299	1174	18	ineligible	ineligible	ADJ
ftr-299	1174	19	for	for	ADP
ftr-299	1174	20	amortization	amortization	NOUN
ftr-299	1174	21	deductions	deduction	NOUN
ftr-299	1174	22	.	.	PUNCT
ftr-299	1175	1	iii	iii	X
ftr-299	1175	2	.	.	PUNCT
ftr-299	1175	3	investment	investment	NOUN
ftr-299	1175	4	gain	gain	NOUN
ftr-299	1175	5	and	and	CCONJ
ftr-299	1175	6	income	income	NOUN
ftr-299	1175	7	a.	a.	NOUN
ftr-299	1175	8	gains	gain	NOUN
ftr-299	1175	9	and	and	CCONJ
ftr-299	1175	10	losses	loss	NOUN
ftr-299	1175	11	1	1	NUM
ftr-299	1175	12	.	.	PUNCT
ftr-299	1176	1	what	what	PRON
ftr-299	1176	2	!	!	PUNCT
ftr-299	1177	1	you	you	PRON
ftr-299	1177	2	mean	mean	VERB
ftr-299	1177	3	my	my	PRON
ftr-299	1177	4	money	money	NOUN
ftr-299	1177	5	market	market	NOUN
ftr-299	1177	6	fund	fund	NOUN
ftr-299	1177	7	might	might	AUX
ftr-299	1177	8	lose	lose	VERB
ftr-299	1177	9	money	money	NOUN
ftr-299	1177	10	—	—	PUNCT
ftr-299	1177	11	a	a	DET
ftr-299	1177	12	proposed	propose	VERB
ftr-299	1177	13	de	de	X
ftr-299	1177	14	minimis	minimis	NOUN
ftr-299	1177	15	exception	exception	NOUN
ftr-299	1177	16	from	from	ADP
ftr-299	1177	17	de	de	X
ftr-299	1177	18	mickeymouse	mickeymouse	ADJ
ftr-299	1177	19	wash	wash	NOUN
ftr-299	1177	20	sale	sale	NOUN
ftr-299	1177	21	rules	rule	NOUN
ftr-299	1177	22	for	for	ADP
ftr-299	1177	23	money	money	NOUN
ftr-299	1177	24	market	market	NOUN
ftr-299	1177	25	fund	fund	NOUN
ftr-299	1177	26	losses	loss	NOUN
ftr-299	1177	27	.	.	PUNCT
ftr-299	1178	1	notice	notice	VERB
ftr-299	1178	2	2013	2013	NUM
ftr-299	1178	3	-	-	SYM
ftr-299	1178	4	48	48	NUM
ftr-299	1178	5	,	,	PUNCT
ftr-299	1178	6	2013	2013	NUM
ftr-299	1178	7	-	-	SYM
ftr-299	1178	8	31	31	NUM
ftr-299	1178	9	i.r.b	i.r.b	NOUN
ftr-299	1178	10	.	.	PUNCT
ftr-299	1179	1	120	120	NUM
ftr-299	1179	2	(	(	PUNCT
ftr-299	1179	3	7/3/13	7/3/13	NUM
ftr-299	1179	4	)	)	PUNCT
ftr-299	1179	5	.	.	PUNCT
ftr-299	1180	1	this	this	DET
ftr-299	1180	2	notice	notice	NOUN
ftr-299	1180	3	proposes	propose	VERB
ftr-299	1180	4	a	a	DET
ftr-299	1180	5	revenue	revenue	NOUN
ftr-299	1180	6	procedure	procedure	NOUN
ftr-299	1180	7	that	that	PRON
ftr-299	1180	8	would	would	AUX
ftr-299	1180	9	provide	provide	VERB
ftr-299	1180	10	a	a	DET
ftr-299	1180	11	de	de	X
ftr-299	1180	12	minimis	minimis	NOUN
ftr-299	1180	13	exception	exception	NOUN
ftr-299	1180	14	to	to	ADP
ftr-299	1180	15	the	the	DET
ftr-299	1180	16	§	§	PROPN
ftr-299	1180	17	1091	1091	NUM
ftr-299	1180	18	wash	wash	NOUN
ftr-299	1180	19	sale	sale	NOUN
ftr-299	1180	20	rules	rule	NOUN
ftr-299	1180	21	for	for	ADP
ftr-299	1180	22	certain	certain	ADJ
ftr-299	1180	23	redemptions	redemption	NOUN
ftr-299	1180	24	of	of	ADP
ftr-299	1180	25	shares	share	NOUN
ftr-299	1180	26	of	of	ADP
ftr-299	1180	27	money	money	NOUN
ftr-299	1180	28	market	market	NOUN
ftr-299	1180	29	funds	fund	NOUN
ftr-299	1180	30	that	that	PRON
ftr-299	1180	31	,	,	PUNCT
ftr-299	1180	32	under	under	ADP
ftr-299	1180	33	regulations	regulation	NOUN
ftr-299	1180	34	proposed	propose	VERB
ftr-299	1180	35	by	by	ADP
ftr-299	1180	36	the	the	DET
ftr-299	1180	37	sec	sec	PROPN
ftr-299	1180	38	,	,	PUNCT
ftr-299	1180	39	would	would	AUX
ftr-299	1180	40	no	no	ADV
ftr-299	1180	41	longer	long	ADV
ftr-299	1180	42	maintain	maintain	VERB
ftr-299	1180	43	a	a	DET
ftr-299	1180	44	constant	constant	ADJ
ftr-299	1180	45	share	share	NOUN
ftr-299	1180	46	price	price	NOUN
ftr-299	1180	47	.	.	PUNCT
ftr-299	1181	1	under	under	ADP
ftr-299	1181	2	the	the	DET
ftr-299	1181	3	proposed	propose	VERB
ftr-299	1181	4	revenue	revenue	NOUN
ftr-299	1181	5	procedure	procedure	NOUN
ftr-299	1181	6	,	,	PUNCT
ftr-299	1181	7	if	if	SCONJ
ftr-299	1181	8	a	a	DET
ftr-299	1181	9	taxpayer	taxpayer	NOUN
ftr-299	1181	10	realizes	realize	VERB
ftr-299	1181	11	a	a	DET
ftr-299	1181	12	loss	loss	NOUN
ftr-299	1181	13	upon	upon	SCONJ
ftr-299	1181	14	a	a	DET
ftr-299	1181	15	redemption	redemption	NOUN
ftr-299	1181	16	of	of	ADP
ftr-299	1181	17	shares	share	NOUN
ftr-299	1181	18	in	in	ADP
ftr-299	1181	19	such	such	DET
ftr-299	1181	20	a	a	DET
ftr-299	1181	21	fund	fund	NOUN
ftr-299	1181	22	,	,	PUNCT
ftr-299	1181	23	and	and	CCONJ
ftr-299	1181	24	the	the	DET
ftr-299	1181	25	amount	amount	NOUN
ftr-299	1181	26	of	of	ADP
ftr-299	1181	27	the	the	DET
ftr-299	1181	28	loss	loss	NOUN
ftr-299	1181	29	is	be	AUX
ftr-299	1181	30	not	not	PART
ftr-299	1181	31	more	more	ADJ
ftr-299	1181	32	than	than	ADP
ftr-299	1181	33	0.5	0.5	NUM
ftr-299	1181	34	percent	percent	NOUN
ftr-299	1181	35	of	of	ADP
ftr-299	1181	36	the	the	DET
ftr-299	1181	37	taxpayer	taxpayer	NOUN
ftr-299	1181	38	’s	’s	PART
ftr-299	1181	39	basis	basis	NOUN
ftr-299	1181	40	in	in	ADP
ftr-299	1181	41	the	the	DET
ftr-299	1181	42	shares	share	NOUN
ftr-299	1181	43	,	,	PUNCT
ftr-299	1181	44	the	the	DET
ftr-299	1181	45	irs	irs	PROPN
ftr-299	1181	46	will	will	AUX
ftr-299	1181	47	treat	treat	VERB
ftr-299	1181	48	the	the	DET
ftr-299	1181	49	loss	loss	NOUN
ftr-299	1181	50	as	as	ADP
ftr-299	1181	51	not	not	PART
ftr-299	1181	52	subject	subject	ADJ
ftr-299	1181	53	to	to	ADP
ftr-299	1181	54	§	§	PROPN
ftr-299	1181	55	1091	1091	NUM
ftr-299	1181	56	.	.	PUNCT
ftr-299	1182	1	the	the	DET
ftr-299	1182	2	purpose	purpose	NOUN
ftr-299	1182	3	of	of	ADP
ftr-299	1182	4	the	the	DET
ftr-299	1182	5	de	de	PROPN
ftr-299	1182	6	minimis	minimis	NOUN
ftr-299	1182	7	rules	rule	NOUN
ftr-299	1182	8	is	be	AUX
ftr-299	1182	9	to	to	PART
ftr-299	1182	10	mitigate	mitigate	VERB
ftr-299	1182	11	tax	tax	NOUN
ftr-299	1182	12	compliance	compliance	NOUN
ftr-299	1182	13	burdens	burden	NOUN
ftr-299	1182	14	that	that	PRON
ftr-299	1182	15	may	may	AUX
ftr-299	1182	16	result	result	VERB
ftr-299	1182	17	from	from	ADP
ftr-299	1182	18	the	the	DET
ftr-299	1182	19	changes	change	NOUN
ftr-299	1182	20	in	in	ADP
ftr-299	1182	21	money	money	NOUN
ftr-299	1182	22	market	market	NOUN
ftr-299	1182	23	fund	fund	NOUN
ftr-299	1182	24	redemption	redemption	NOUN
ftr-299	1182	25	prices	price	NOUN
ftr-299	1182	26	.	.	PUNCT
ftr-299	1183	1	if	if	SCONJ
ftr-299	1183	2	the	the	DET
ftr-299	1183	3	sec	sec	PROPN
ftr-299	1183	4	does	do	AUX
ftr-299	1183	5	not	not	PART
ftr-299	1183	6	adopt	adopt	VERB
ftr-299	1183	7	its	its	PRON
ftr-299	1183	8	proposed	propose	VERB
ftr-299	1183	9	rules	rule	NOUN
ftr-299	1183	10	in	in	ADP
ftr-299	1183	11	substantially	substantially	ADV
ftr-299	1183	12	the	the	DET
ftr-299	1183	13	same	same	ADJ
ftr-299	1183	14	form	form	NOUN
ftr-299	1183	15	as	as	SCONJ
ftr-299	1183	16	they	they	PRON
ftr-299	1183	17	have	have	AUX
ftr-299	1183	18	been	be	AUX
ftr-299	1183	19	proposed	propose	VERB
ftr-299	1183	20	,	,	PUNCT
ftr-299	1183	21	the	the	DET
ftr-299	1183	22	revenue	revenue	NOUN
ftr-299	1183	23	2014	2014	NUM
ftr-299	1183	24	]	]	PUNCT
ftr-299	1183	25	recent	recent	ADJ
ftr-299	1183	26	developments	development	NOUN
ftr-299	1183	27	in	in	ADP
ftr-299	1183	28	federal	federal	ADJ
ftr-299	1183	29	income	income	NOUN
ftr-299	1183	30	taxation	taxation	NOUN
ftr-299	1183	31	285	285	NUM
ftr-299	1183	32	procedure	procedure	NOUN
ftr-299	1183	33	proposed	propose	VERB
ftr-299	1183	34	by	by	ADP
ftr-299	1183	35	the	the	DET
ftr-299	1183	36	notice	notice	NOUN
ftr-299	1183	37	might	might	AUX
ftr-299	1183	38	not	not	PART
ftr-299	1183	39	be	be	AUX
ftr-299	1183	40	adopted	adopt	VERB
ftr-299	1183	41	or	or	CCONJ
ftr-299	1183	42	might	might	AUX
ftr-299	1183	43	be	be	AUX
ftr-299	1183	44	adopted	adopt	VERB
ftr-299	1183	45	in	in	ADP
ftr-299	1183	46	a	a	DET
ftr-299	1183	47	materially	materially	ADV
ftr-299	1183	48	modified	modify	VERB
ftr-299	1183	49	form	form	NOUN
ftr-299	1183	50	.	.	PUNCT
ftr-299	1184	1	2	2	X
ftr-299	1184	2	.	.	NUM
ftr-299	1184	3	caught	catch	VERB
ftr-299	1184	4	in	in	ADP
ftr-299	1184	5	the	the	DET
ftr-299	1184	6	zero	zero	NUM
ftr-299	1184	7	basis	basis	NOUN
ftr-299	1184	8	trap	trap	NOUN
ftr-299	1184	9	for	for	ADP
ftr-299	1184	10	lack	lack	NOUN
ftr-299	1184	11	of	of	ADP
ftr-299	1184	12	adequate	adequate	ADJ
ftr-299	1184	13	records	record	NOUN
ftr-299	1184	14	of	of	ADP
ftr-299	1184	15	stock	stock	NOUN
ftr-299	1184	16	purchase	purchase	NOUN
ftr-299	1184	17	price	price	NOUN
ftr-299	1184	18	.	.	PUNCT
ftr-299	1185	1	this	this	DET
ftr-299	1185	2	case	case	NOUN
ftr-299	1185	3	is	be	AUX
ftr-299	1185	4	too	too	ADV
ftr-299	1185	5	bad	bad	ADJ
ftr-299	1185	6	to	to	PART
ftr-299	1185	7	be	be	AUX
ftr-299	1185	8	true	true	ADJ
ftr-299	1185	9	.	.	PUNCT
ftr-299	1186	1	united	united	PROPN
ftr-299	1186	2	states	states	PROPN
ftr-299	1186	3	v.	v.	ADP
ftr-299	1186	4	youngquist	youngquist	NOUN
ftr-299	1186	5	,	,	PUNCT
ftr-299	1186	6	111	111	NUM
ftr-299	1186	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	1186	8	2013	2013	NUM
ftr-299	1186	9	-	-	SYM
ftr-299	1186	10	2293	2293	NUM
ftr-299	1186	11	(	(	PUNCT
ftr-299	1186	12	magistrate	magistrate	VERB
ftr-299	1186	13	d.	d.	PROPN
ftr-299	1186	14	or	or	CCONJ
ftr-299	1186	15	.	.	PUNCT
ftr-299	1187	1	4/17/13	4/17/13	NUM
ftr-299	1187	2	)	)	PUNCT
ftr-299	1187	3	,	,	PUNCT
ftr-299	1187	4	adopted	adopt	VERB
ftr-299	1187	5	by	by	ADP
ftr-299	1187	6	the	the	DET
ftr-299	1187	7	court	court	NOUN
ftr-299	1187	8	,	,	PUNCT
ftr-299	1187	9	111	111	NUM
ftr-299	1187	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	1187	11	2013	2013	NUM
ftr-299	1187	12	-	-	SYM
ftr-299	1187	13	2467	2467	NUM
ftr-299	1187	14	(	(	PUNCT
ftr-299	1187	15	d.	d.	PROPN
ftr-299	1187	16	ore	ore	PROPN
ftr-299	1187	17	.	.	PUNCT
ftr-299	1188	1	6/21/13	6/21/13	NUM
ftr-299	1188	2	)	)	PUNCT
ftr-299	1188	3	.	.	PUNCT
ftr-299	1189	1	the	the	DET
ftr-299	1189	2	district	district	NOUN
ftr-299	1189	3	court	court	NOUN
ftr-299	1189	4	(	(	PUNCT
ftr-299	1189	5	judge	judge	NOUN
ftr-299	1189	6	brown	brown	PROPN
ftr-299	1189	7	)	)	PUNCT
ftr-299	1189	8	adopted	adopt	VERB
ftr-299	1189	9	magistrate	magistrate	ADJ
ftr-299	1189	10	judge	judge	NOUN
ftr-299	1189	11	papak	papak	PROPN
ftr-299	1189	12	’s	’s	PART
ftr-299	1189	13	findings	finding	NOUN
ftr-299	1189	14	and	and	CCONJ
ftr-299	1189	15	recommendations	recommendation	NOUN
ftr-299	1189	16	and	and	CCONJ
ftr-299	1189	17	held	hold	VERB
ftr-299	1189	18	that	that	SCONJ
ftr-299	1189	19	a	a	DET
ftr-299	1189	20	taxpayer	taxpayer	NOUN
ftr-299	1189	21	’s	’s	PART
ftr-299	1189	22	basis	basis	NOUN
ftr-299	1189	23	in	in	ADP
ftr-299	1189	24	stock	stock	NOUN
ftr-299	1189	25	sold	sell	VERB
ftr-299	1189	26	through	through	ADP
ftr-299	1189	27	one	one	NUM
ftr-299	1189	28	of	of	ADP
ftr-299	1189	29	his	his	PRON
ftr-299	1189	30	brokerage	brokerage	NOUN
ftr-299	1189	31	accounts	account	NOUN
ftr-299	1189	32	was	be	AUX
ftr-299	1189	33	zero	zero	NUM
ftr-299	1189	34	because	because	SCONJ
ftr-299	1189	35	the	the	DET
ftr-299	1189	36	taxpayer	taxpayer	NOUN
ftr-299	1189	37	introduced	introduce	VERB
ftr-299	1189	38	no	no	DET
ftr-299	1189	39	evidence	evidence	NOUN
ftr-299	1189	40	of	of	ADP
ftr-299	1189	41	the	the	DET
ftr-299	1189	42	cost	cost	NOUN
ftr-299	1189	43	of	of	ADP
ftr-299	1189	44	any	any	DET
ftr-299	1189	45	particular	particular	ADJ
ftr-299	1189	46	block	block	NOUN
ftr-299	1189	47	of	of	ADP
ftr-299	1189	48	shares	share	NOUN
ftr-299	1189	49	sold	sell	VERB
ftr-299	1189	50	,	,	PUNCT
ftr-299	1189	51	citing	cite	VERB
ftr-299	1189	52	coloman	coloman	NOUN
ftr-299	1189	53	v.	v.	PROPN
ftr-299	1189	54	commissioner	commissioner	PROPN
ftr-299	1189	55	,	,	PUNCT
ftr-299	1189	56	540	540	NUM
ftr-299	1189	57	f.2d	f.2d	NUM
ftr-299	1189	58	427	427	NUM
ftr-299	1189	59	(	(	PUNCT
ftr-299	1189	60	9th	9th	ADJ
ftr-299	1189	61	cir	cir	NOUN
ftr-299	1189	62	.	.	PUNCT
ftr-299	1189	63	1976	1976	NUM
ftr-299	1189	64	)	)	PUNCT
ftr-299	1189	65	.	.	PUNCT
ftr-299	1190	1	the	the	DET
ftr-299	1190	2	taxpayer	taxpayer	NOUN
ftr-299	1190	3	’s	’s	PART
ftr-299	1190	4	evidence	evidence	NOUN
ftr-299	1190	5	of	of	ADP
ftr-299	1190	6	the	the	DET
ftr-299	1190	7	amount	amount	NOUN
ftr-299	1190	8	deposited	deposit	VERB
ftr-299	1190	9	as	as	ADP
ftr-299	1190	10	the	the	DET
ftr-299	1190	11	opening	open	VERB
ftr-299	1190	12	cash	cash	NOUN
ftr-299	1190	13	balance	balance	NOUN
ftr-299	1190	14	of	of	ADP
ftr-299	1190	15	the	the	DET
ftr-299	1190	16	brokerage	brokerage	NOUN
ftr-299	1190	17	account	account	NOUN
ftr-299	1190	18	did	do	AUX
ftr-299	1190	19	not	not	PART
ftr-299	1190	20	suffice	suffice	VERB
ftr-299	1190	21	to	to	PART
ftr-299	1190	22	prove	prove	VERB
ftr-299	1190	23	the	the	DET
ftr-299	1190	24	basis	basis	NOUN
ftr-299	1190	25	of	of	ADP
ftr-299	1190	26	any	any	DET
ftr-299	1190	27	block	block	NOUN
ftr-299	1190	28	of	of	ADP
ftr-299	1190	29	stock	stock	NOUN
ftr-299	1190	30	.	.	PUNCT
ftr-299	1191	1	cohan	cohan	PROPN
ftr-299	1191	2	v.	v.	PROPN
ftr-299	1191	3	commissioner	commissioner	PROPN
ftr-299	1191	4	,	,	PUNCT
ftr-299	1191	5	39	39	NUM
ftr-299	1191	6	f.2d	f.2d	NUM
ftr-299	1191	7	540	540	NUM
ftr-299	1191	8	(	(	PUNCT
ftr-299	1191	9	2d	2d	NUM
ftr-299	1191	10	cir	cir	NOUN
ftr-299	1191	11	.	.	PUNCT
ftr-299	1191	12	1930	1930	NUM
ftr-299	1191	13	)	)	PUNCT
ftr-299	1191	14	,	,	PUNCT
ftr-299	1191	15	did	do	AUX
ftr-299	1191	16	not	not	PART
ftr-299	1191	17	apply	apply	VERB
ftr-299	1191	18	to	to	PART
ftr-299	1191	19	allow	allow	VERB
ftr-299	1191	20	an	an	DET
ftr-299	1191	21	estimate	estimate	NOUN
ftr-299	1191	22	of	of	ADP
ftr-299	1191	23	the	the	DET
ftr-299	1191	24	basis	basis	NOUN
ftr-299	1191	25	of	of	ADP
ftr-299	1191	26	any	any	PRON
ftr-299	1191	27	of	of	ADP
ftr-299	1191	28	the	the	DET
ftr-299	1191	29	shares	share	NOUN
ftr-299	1191	30	because	because	SCONJ
ftr-299	1191	31	no	no	DET
ftr-299	1191	32	authority	authority	NOUN
ftr-299	1191	33	supported	support	VERB
ftr-299	1191	34	an	an	DET
ftr-299	1191	35	“	"	PUNCT
ftr-299	1191	36	aggregate	aggregate	ADJ
ftr-299	1191	37	theory	theory	NOUN
ftr-299	1191	38	of	of	ADP
ftr-299	1191	39	proving	prove	VERB
ftr-299	1191	40	basis	basis	NOUN
ftr-299	1191	41	.	.	PUNCT
ftr-299	1191	42	”	"	PUNCT
ftr-299	1192	1			DET
ftr-299	1192	2	taxpayer	taxpayer	NOUN
ftr-299	1192	3	began	begin	VERB
ftr-299	1192	4	his	his	PRON
ftr-299	1192	5	day	day	NOUN
ftr-299	1192	6	trading	trading	NOUN
ftr-299	1192	7	in	in	ADP
ftr-299	1192	8	the	the	DET
ftr-299	1192	9	brokerage	brokerage	NOUN
ftr-299	1192	10	account	account	NOUN
ftr-299	1192	11	in	in	ADP
ftr-299	1192	12	question	question	NOUN
ftr-299	1192	13	on	on	ADP
ftr-299	1192	14	november	november	PROPN
ftr-299	1192	15	5	5	NUM
ftr-299	1192	16	,	,	PUNCT
ftr-299	1192	17	1996	1996	NUM
ftr-299	1192	18	and	and	CCONJ
ftr-299	1192	19	closed	close	VERB
ftr-299	1192	20	the	the	DET
ftr-299	1192	21	account	account	NOUN
ftr-299	1192	22	on	on	ADP
ftr-299	1192	23	december	december	PROPN
ftr-299	1192	24	20	20	NUM
ftr-299	1192	25	,	,	PUNCT
ftr-299	1192	26	1996	1996	NUM
ftr-299	1192	27	;	;	PUNCT
ftr-299	1192	28	nevertheless	nevertheless	ADV
ftr-299	1192	29	the	the	DET
ftr-299	1192	30	irs	irs	PROPN
ftr-299	1192	31	found	find	VERB
ftr-299	1192	32	,	,	PUNCT
ftr-299	1192	33	and	and	CCONJ
ftr-299	1192	34	the	the	DET
ftr-299	1192	35	court	court	NOUN
ftr-299	1192	36	concluded	conclude	VERB
ftr-299	1192	37	,	,	PUNCT
ftr-299	1192	38	that	that	SCONJ
ftr-299	1192	39	he	he	PRON
ftr-299	1192	40	had	have	VERB
ftr-299	1192	41	$	$	SYM
ftr-299	1192	42	1,456,076	1,456,076	NUM
ftr-299	1192	43	of	of	ADP
ftr-299	1192	44	income	income	NOUN
ftr-299	1192	45	from	from	ADP
ftr-299	1192	46	the	the	DET
ftr-299	1192	47	account	account	NOUN
ftr-299	1192	48	during	during	ADP
ftr-299	1192	49	that	that	DET
ftr-299	1192	50	period	period	NOUN
ftr-299	1192	51	.	.	PUNCT
ftr-299	1193	1	3	3	X
ftr-299	1193	2	.	.	X
ftr-299	1193	3	section	section	NOUN
ftr-299	1193	4	1014	1014	NUM
ftr-299	1193	5	means	mean	VERB
ftr-299	1193	6	what	what	PRON
ftr-299	1193	7	it	it	PRON
ftr-299	1193	8	says	say	VERB
ftr-299	1193	9	.	.	PUNCT
ftr-299	1194	1	lower	low	ADJ
ftr-299	1194	2	estate	estate	NOUN
ftr-299	1194	3	tax	tax	NOUN
ftr-299	1194	4	today	today	NOUN
ftr-299	1194	5	may	may	AUX
ftr-299	1194	6	mean	mean	VERB
ftr-299	1194	7	higher	high	ADJ
ftr-299	1194	8	income	income	NOUN
ftr-299	1194	9	tax	tax	NOUN
ftr-299	1194	10	tomorrow	tomorrow	NOUN
ftr-299	1194	11	.	.	PUNCT
ftr-299	1195	1	van	van	PROPN
ftr-299	1195	2	alen	alen	PROPN
ftr-299	1195	3	v.	v.	PROPN
ftr-299	1195	4	commissioner	commissioner	PROPN
ftr-299	1195	5	,	,	PUNCT
ftr-299	1195	6	t.c	t.c	PROPN
ftr-299	1195	7	.	.	PROPN
ftr-299	1195	8	memo	memo	NOUN
ftr-299	1195	9	.	.	PUNCT
ftr-299	1196	1	2013	2013	NUM
ftr-299	1196	2	-	-	SYM
ftr-299	1196	3	235	235	NUM
ftr-299	1196	4	(	(	PUNCT
ftr-299	1196	5	10/21/13	10/21/13	NUM
ftr-299	1196	6	)	)	PUNCT
ftr-299	1196	7	.	.	PUNCT
ftr-299	1197	1	the	the	DET
ftr-299	1197	2	taxpayers	taxpayer	NOUN
ftr-299	1197	3	were	be	AUX
ftr-299	1197	4	the	the	DET
ftr-299	1197	5	beneficiaries	beneficiary	NOUN
ftr-299	1197	6	of	of	ADP
ftr-299	1197	7	a	a	DET
ftr-299	1197	8	trust	trust	NOUN
ftr-299	1197	9	that	that	PRON
ftr-299	1197	10	was	be	AUX
ftr-299	1197	11	the	the	DET
ftr-299	1197	12	residuary	residuary	ADJ
ftr-299	1197	13	beneficiary	beneficiary	NOUN
ftr-299	1197	14	of	of	ADP
ftr-299	1197	15	a	a	DET
ftr-299	1197	16	decedent	decedent	NOUN
ftr-299	1197	17	’s	’s	PART
ftr-299	1197	18	estate	estate	NOUN
ftr-299	1197	19	.	.	PUNCT
ftr-299	1198	1	the	the	DET
ftr-299	1198	2	estate	estate	NOUN
ftr-299	1198	3	made	make	VERB
ftr-299	1198	4	a	a	DET
ftr-299	1198	5	special	special	ADJ
ftr-299	1198	6	farm	farm	NOUN
ftr-299	1198	7	use	use	NOUN
ftr-299	1198	8	valuation	valuation	NOUN
ftr-299	1198	9	election	election	NOUN
ftr-299	1198	10	under	under	ADP
ftr-299	1198	11	§	§	PROPN
ftr-299	1198	12	2032a	2032a	NUM
ftr-299	1198	13	.	.	PUNCT
ftr-299	1199	1	section	section	NOUN
ftr-299	1199	2	1014	1014	NUM
ftr-299	1199	3	provides	provide	VERB
ftr-299	1199	4	fair	fair	ADJ
ftr-299	1199	5	market	market	NOUN
ftr-299	1199	6	value	value	NOUN
ftr-299	1199	7	at	at	ADP
ftr-299	1199	8	the	the	DET
ftr-299	1199	9	time	time	NOUN
ftr-299	1199	10	of	of	ADP
ftr-299	1199	11	the	the	DET
ftr-299	1199	12	decedent	decedent	NOUN
ftr-299	1199	13	’s	’s	PART
ftr-299	1199	14	death	death	NOUN
ftr-299	1199	15	for	for	ADP
ftr-299	1199	16	heirs	heir	NOUN
ftr-299	1199	17	and	and	CCONJ
ftr-299	1199	18	beneficiaries	beneficiary	NOUN
ftr-299	1199	19	,	,	PUNCT
ftr-299	1199	20	but	but	CCONJ
ftr-299	1199	21	§	§	PROPN
ftr-299	1199	22	1014(b)(3)(a	1014(b)(3)(a	NUM
ftr-299	1199	23	)	)	PUNCT
ftr-299	1199	24	requires	require	VERB
ftr-299	1199	25	use	use	NOUN
ftr-299	1199	26	of	of	ADP
ftr-299	1199	27	the	the	DET
ftr-299	1199	28	estate	estate	NOUN
ftr-299	1199	29	tax	tax	NOUN
ftr-299	1199	30	value	value	NOUN
ftr-299	1199	31	in	in	ADP
ftr-299	1199	32	the	the	DET
ftr-299	1199	33	case	case	NOUN
ftr-299	1199	34	of	of	ADP
ftr-299	1199	35	a	a	DET
ftr-299	1199	36	special	special	ADJ
ftr-299	1199	37	farm	farm	NOUN
ftr-299	1199	38	use	use	NOUN
ftr-299	1199	39	valuation	valuation	NOUN
ftr-299	1199	40	election	election	NOUN
ftr-299	1199	41	under	under	ADP
ftr-299	1199	42	§	§	PROPN
ftr-299	1199	43	2032a	2032a	NOUN
ftr-299	1199	44	,	,	PUNCT
ftr-299	1199	45	which	which	PRON
ftr-299	1199	46	values	value	VERB
ftr-299	1199	47	the	the	DET
ftr-299	1199	48	land	land	NOUN
ftr-299	1199	49	at	at	ADP
ftr-299	1199	50	its	its	PRON
ftr-299	1199	51	then	then	ADV
ftr-299	1199	52	current	current	ADJ
ftr-299	1199	53	use	use	NOUN
ftr-299	1199	54	as	as	ADP
ftr-299	1199	55	agricultural	agricultural	ADJ
ftr-299	1199	56	land	land	NOUN
ftr-299	1199	57	.	.	PUNCT
ftr-299	1200	1	reg	reg	NOUN
ftr-299	1200	2	.	.	PUNCT
ftr-299	1201	1	§	§	PROPN
ftr-299	1201	2	1.1014	1.1014	NUM
ftr-299	1201	3	-	-	SYM
ftr-299	1201	4	3(a	3(a	NUM
ftr-299	1201	5	)	)	PUNCT
ftr-299	1201	6	provides	provide	VERB
ftr-299	1201	7	that	that	SCONJ
ftr-299	1201	8	the	the	DET
ftr-299	1201	9	value	value	NOUN
ftr-299	1201	10	of	of	ADP
ftr-299	1201	11	property	property	NOUN
ftr-299	1201	12	at	at	ADP
ftr-299	1201	13	the	the	DET
ftr-299	1201	14	date	date	NOUN
ftr-299	1201	15	of	of	ADP
ftr-299	1201	16	death	death	NOUN
ftr-299	1201	17	will	will	AUX
ftr-299	1201	18	be	be	AUX
ftr-299	1201	19	the	the	DET
ftr-299	1201	20	value	value	NOUN
ftr-299	1201	21	as	as	SCONJ
ftr-299	1201	22	appraised	appraise	VERB
ftr-299	1201	23	for	for	ADP
ftr-299	1201	24	purposes	purpose	NOUN
ftr-299	1201	25	of	of	ADP
ftr-299	1201	26	the	the	DET
ftr-299	1201	27	federal	federal	ADJ
ftr-299	1201	28	estate	estate	NOUN
ftr-299	1201	29	tax	tax	NOUN
ftr-299	1201	30	or	or	CCONJ
ftr-299	1201	31	the	the	DET
ftr-299	1201	32	alternate	alternate	ADJ
ftr-299	1201	33	value	value	NOUN
ftr-299	1201	34	,	,	PUNCT
ftr-299	1201	35	whichever	whichever	PRON
ftr-299	1201	36	is	be	AUX
ftr-299	1201	37	applicable	applicable	ADJ
ftr-299	1201	38	.	.	PUNCT
ftr-299	1202	1	on	on	ADP
ftr-299	1202	2	the	the	DET
ftr-299	1202	3	sale	sale	NOUN
ftr-299	1202	4	of	of	ADP
ftr-299	1202	5	a	a	DET
ftr-299	1202	6	conservation	conservation	NOUN
ftr-299	1202	7	easement	easement	NOUN
ftr-299	1202	8	on	on	ADP
ftr-299	1202	9	the	the	DET
ftr-299	1202	10	inherited	inherit	VERB
ftr-299	1202	11	ranch	ranch	NOUN
ftr-299	1202	12	land	land	NOUN
ftr-299	1202	13	by	by	ADP
ftr-299	1202	14	the	the	DET
ftr-299	1202	15	trust	trust	NOUN
ftr-299	1202	16	,	,	PUNCT
ftr-299	1202	17	the	the	DET
ftr-299	1202	18	tax	tax	NOUN
ftr-299	1202	19	court	court	NOUN
ftr-299	1202	20	(	(	PUNCT
ftr-299	1202	21	judge	judge	NOUN
ftr-299	1202	22	holmes	holme	NOUN
ftr-299	1202	23	)	)	PUNCT
ftr-299	1202	24	required	require	VERB
ftr-299	1202	25	the	the	DET
ftr-299	1202	26	taxpayers	taxpayer	NOUN
ftr-299	1202	27	to	to	PART
ftr-299	1202	28	compute	compute	VERB
ftr-299	1202	29	their	their	PRON
ftr-299	1202	30	distributive	distributive	ADJ
ftr-299	1202	31	shares	share	NOUN
ftr-299	1202	32	of	of	ADP
ftr-299	1202	33	the	the	DET
ftr-299	1202	34	gain	gain	NOUN
ftr-299	1202	35	using	use	VERB
ftr-299	1202	36	as	as	ADP
ftr-299	1202	37	basis	basis	NOUN
ftr-299	1202	38	the	the	DET
ftr-299	1202	39	lower	low	ADJ
ftr-299	1202	40	estate	estate	NOUN
ftr-299	1202	41	tax	tax	NOUN
ftr-299	1202	42	value	value	NOUN
ftr-299	1202	43	reported	report	VERB
ftr-299	1202	44	under	under	ADP
ftr-299	1202	45	the	the	DET
ftr-299	1202	46	§	§	PROPN
ftr-299	1202	47	2032a	2032a	PROPN
ftr-299	1202	48	election	election	NOUN
ftr-299	1202	49	.	.	PUNCT
ftr-299	1203	1	the	the	DET
ftr-299	1203	2	court	court	NOUN
ftr-299	1203	3	held	hold	VERB
ftr-299	1203	4	that	that	SCONJ
ftr-299	1203	5	the	the	DET
ftr-299	1203	6	taxpayers	taxpayer	NOUN
ftr-299	1203	7	had	have	VERB
ftr-299	1203	8	a	a	DET
ftr-299	1203	9	“	"	PUNCT
ftr-299	1203	10	duty	duty	NOUN
ftr-299	1203	11	of	of	ADP
ftr-299	1203	12	consistency	consistency	NOUN
ftr-299	1203	13	,	,	PUNCT
ftr-299	1203	14	”	"	PUNCT
ftr-299	1203	15	because	because	SCONJ
ftr-299	1203	16	as	as	ADP
ftr-299	1203	17	residuary	residuary	ADJ
ftr-299	1203	18	beneficiaries	beneficiary	NOUN
ftr-299	1203	19	of	of	ADP
ftr-299	1203	20	the	the	DET
ftr-299	1203	21	trust	trust	NOUN
ftr-299	1203	22	,	,	PUNCT
ftr-299	1203	23	they	they	PRON
ftr-299	1203	24	had	have	VERB
ftr-299	1203	25	an	an	DET
ftr-299	1203	26	economic	economic	ADJ
ftr-299	1203	27	interest	interest	NOUN
ftr-299	1203	28	in	in	ADP
ftr-299	1203	29	the	the	DET
ftr-299	1203	30	lower	low	ADJ
ftr-299	1203	31	estate	estate	NOUN
ftr-299	1203	32	tax	tax	NOUN
ftr-299	1203	33	valuation	valuation	NOUN
ftr-299	1203	34	and	and	CCONJ
ftr-299	1203	35	benefitted	benefit	VERB
ftr-299	1203	36	from	from	ADP
ftr-299	1203	37	the	the	DET
ftr-299	1203	38	lower	low	ADJ
ftr-299	1203	39	estate	estate	NOUN
ftr-299	1203	40	tax	tax	NOUN
ftr-299	1203	41	valuation	valuation	NOUN
ftr-299	1203	42	.	.	PUNCT
ftr-299	1204	1	he	he	PRON
ftr-299	1204	2	rejected	reject	VERB
ftr-299	1204	3	their	their	PRON
ftr-299	1204	4	argument	argument	NOUN
ftr-299	1204	5	that	that	SCONJ
ftr-299	1204	6	the	the	DET
ftr-299	1204	7	lower	low	ADJ
ftr-299	1204	8	estate	estate	NOUN
ftr-299	1204	9	tax	tax	NOUN
ftr-299	1204	10	valuation	valuation	NOUN
ftr-299	1204	11	should	should	AUX
ftr-299	1204	12	not	not	PART
ftr-299	1204	13	be	be	AUX
ftr-299	1204	14	used	use	VERB
ftr-299	1204	15	because	because	SCONJ
ftr-299	1204	16	it	it	PRON
ftr-299	1204	17	was	be	AUX
ftr-299	1204	18	erroneous	erroneous	ADJ
ftr-299	1204	19	and	and	CCONJ
ftr-299	1204	20	because	because	SCONJ
ftr-299	1204	21	the	the	DET
ftr-299	1204	22	taxpayers	taxpayer	NOUN
ftr-299	1204	23	did	do	AUX
ftr-299	1204	24	not	not	PART
ftr-299	1204	25	understand	understand	VERB
ftr-299	1204	26	the	the	DET
ftr-299	1204	27	implications	implication	NOUN
ftr-299	1204	28	of	of	ADP
ftr-299	1204	29	the	the	DET
ftr-299	1204	30	reporting	reporting	NOUN
ftr-299	1204	31	position	position	NOUN
ftr-299	1204	32	.	.	PUNCT
ftr-299	1205	1	in	in	ADP
ftr-299	1205	2	addition	addition	NOUN
ftr-299	1205	3	,	,	PUNCT
ftr-299	1205	4	the	the	DET
ftr-299	1205	5	taxpayers	taxpayer	NOUN
ftr-299	1205	6	’	’	PART
ftr-299	1205	7	inconsistency	inconsistency	NOUN
ftr-299	1205	8	led	lead	VERB
ftr-299	1205	9	to	to	AUX
ftr-299	1205	10	accuracy	accuracy	NOUN
ftr-299	1205	11	related	relate	VERB
ftr-299	1205	12	penalties	penalty	NOUN
ftr-299	1205	13	.	.	PUNCT
ftr-299	1206	1	286	286	NUM
ftr-299	1206	2	florida	florida	PROPN
ftr-299	1206	3	tax	tax	NOUN
ftr-299	1206	4	review	review	NOUN
ftr-299	1206	5	[	[	X
ftr-299	1206	6	vol	vol	NOUN
ftr-299	1206	7	.	.	PUNCT
ftr-299	1207	1	15:5	15:5	NUM
ftr-299	1207	2	4	4	NUM
ftr-299	1207	3	.	.	PUNCT
ftr-299	1208	1	you	you	PRON
ftr-299	1208	2	ca	can	AUX
ftr-299	1208	3	n’t	not	PART
ftr-299	1208	4	have	have	VERB
ftr-299	1208	5	your	your	PRON
ftr-299	1208	6	cake	cake	NOUN
ftr-299	1208	7	and	and	CCONJ
ftr-299	1208	8	eat	eat	VERB
ftr-299	1208	9	it	it	PRON
ftr-299	1208	10	too	too	ADV
ftr-299	1208	11	.	.	PUNCT
ftr-299	1209	1	moore	moore	PROPN
ftr-299	1209	2	v.	v.	PROPN
ftr-299	1209	3	commissioner	commissioner	PROPN
ftr-299	1209	4	,	,	PUNCT
ftr-299	1209	5	t.c	t.c	PROPN
ftr-299	1209	6	.	.	PROPN
ftr-299	1209	7	memo	memo	NOUN
ftr-299	1209	8	.	.	PUNCT
ftr-299	1210	1	2013	2013	NUM
ftr-299	1210	2	-	-	SYM
ftr-299	1210	3	249	249	NUM
ftr-299	1210	4	(	(	PUNCT
ftr-299	1210	5	10/30/13	10/30/13	NUM
ftr-299	1210	6	)	)	PUNCT
ftr-299	1210	7	.	.	PUNCT
ftr-299	1211	1	in	in	ADP
ftr-299	1211	2	a	a	DET
ftr-299	1211	3	somewhat	somewhat	ADV
ftr-299	1211	4	convoluted	convoluted	ADJ
ftr-299	1211	5	transaction	transaction	NOUN
ftr-299	1211	6	,	,	PUNCT
ftr-299	1211	7	the	the	DET
ftr-299	1211	8	taxpayer	taxpayer	NOUN
ftr-299	1211	9	purchased	purchase	VERB
ftr-299	1211	10	some	some	DET
ftr-299	1211	11	stock	stock	NOUN
ftr-299	1211	12	of	of	ADP
ftr-299	1211	13	his	his	PRON
ftr-299	1211	14	employer	employer	NOUN
ftr-299	1211	15	s	s	PART
ftr-299	1211	16	corporation	corporation	NOUN
ftr-299	1211	17	from	from	ADP
ftr-299	1211	18	another	another	DET
ftr-299	1211	19	shareholder	shareholder	NOUN
ftr-299	1211	20	and	and	CCONJ
ftr-299	1211	21	paid	pay	VERB
ftr-299	1211	22	for	for	ADP
ftr-299	1211	23	the	the	DET
ftr-299	1211	24	stock	stock	NOUN
ftr-299	1211	25	with	with	ADP
ftr-299	1211	26	a	a	DET
ftr-299	1211	27	promissory	promissory	ADJ
ftr-299	1211	28	note	note	NOUN
ftr-299	1211	29	for	for	ADP
ftr-299	1211	30	approximately	approximately	ADV
ftr-299	1211	31	$	$	SYM
ftr-299	1211	32	5.8	5.8	NUM
ftr-299	1211	33	million	million	NUM
ftr-299	1211	34	.	.	PUNCT
ftr-299	1212	1	the	the	DET
ftr-299	1212	2	taxpayer	taxpayer	NOUN
ftr-299	1212	3	agreed	agree	VERB
ftr-299	1212	4	to	to	ADP
ftr-299	1212	5	the	the	DET
ftr-299	1212	6	purchase	purchase	NOUN
ftr-299	1212	7	price	price	NOUN
ftr-299	1212	8	on	on	ADP
ftr-299	1212	9	the	the	DET
ftr-299	1212	10	basis	basis	NOUN
ftr-299	1212	11	of	of	ADP
ftr-299	1212	12	information	information	NOUN
ftr-299	1212	13	that	that	PRON
ftr-299	1212	14	the	the	DET
ftr-299	1212	15	corporation	corporation	NOUN
ftr-299	1212	16	had	have	AUX
ftr-299	1212	17	provided	provide	VERB
ftr-299	1212	18	to	to	ADP
ftr-299	1212	19	him	he	PRON
ftr-299	1212	20	and	and	CCONJ
ftr-299	1212	21	the	the	DET
ftr-299	1212	22	corporation	corporation	NOUN
ftr-299	1212	23	’s	’s	PART
ftr-299	1212	24	promise	promise	NOUN
ftr-299	1212	25	that	that	SCONJ
ftr-299	1212	26	it	it	PRON
ftr-299	1212	27	would	would	AUX
ftr-299	1212	28	lend	lend	VERB
ftr-299	1212	29	him	he	PRON
ftr-299	1212	30	the	the	DET
ftr-299	1212	31	funds	fund	NOUN
ftr-299	1212	32	for	for	ADP
ftr-299	1212	33	the	the	DET
ftr-299	1212	34	purchase	purchase	NOUN
ftr-299	1212	35	price	price	NOUN
ftr-299	1212	36	.	.	PUNCT
ftr-299	1213	1	to	to	PART
ftr-299	1213	2	settle	settle	VERB
ftr-299	1213	3	a	a	DET
ftr-299	1213	4	suit	suit	NOUN
ftr-299	1213	5	to	to	PART
ftr-299	1213	6	rescind	rescind	VERB
ftr-299	1213	7	the	the	DET
ftr-299	1213	8	loan	loan	NOUN
ftr-299	1213	9	agreement	agreement	NOUN
ftr-299	1213	10	because	because	SCONJ
ftr-299	1213	11	of	of	ADP
ftr-299	1213	12	a	a	DET
ftr-299	1213	13	mutual	mutual	ADJ
ftr-299	1213	14	mistake	mistake	NOUN
ftr-299	1213	15	as	as	ADP
ftr-299	1213	16	to	to	ADP
ftr-299	1213	17	the	the	DET
ftr-299	1213	18	value	value	NOUN
ftr-299	1213	19	of	of	ADP
ftr-299	1213	20	the	the	DET
ftr-299	1213	21	shares	share	NOUN
ftr-299	1213	22	,	,	PUNCT
ftr-299	1213	23	the	the	DET
ftr-299	1213	24	corporation	corporation	NOUN
ftr-299	1213	25	reduced	reduce	VERB
ftr-299	1213	26	the	the	DET
ftr-299	1213	27	debt	debt	NOUN
ftr-299	1213	28	to	to	ADP
ftr-299	1213	29	$	$	SYM
ftr-299	1213	30	1,000,000	1,000,000	NUM
ftr-299	1213	31	.	.	PUNCT
ftr-299	1214	1	when	when	SCONJ
ftr-299	1214	2	the	the	DET
ftr-299	1214	3	taxpayer	taxpayer	NOUN
ftr-299	1214	4	subsequently	subsequently	ADV
ftr-299	1214	5	sold	sell	VERB
ftr-299	1214	6	the	the	DET
ftr-299	1214	7	shares	share	NOUN
ftr-299	1214	8	for	for	ADP
ftr-299	1214	9	$	$	SYM
ftr-299	1214	10	3	3	NUM
ftr-299	1214	11	million	million	NUM
ftr-299	1214	12	,	,	PUNCT
ftr-299	1214	13	the	the	DET
ftr-299	1214	14	question	question	NOUN
ftr-299	1214	15	was	be	AUX
ftr-299	1214	16	the	the	DET
ftr-299	1214	17	taxpayer	taxpayer	NOUN
ftr-299	1214	18	’s	’s	PART
ftr-299	1214	19	initial	initial	ADJ
ftr-299	1214	20	stock	stock	NOUN
ftr-299	1214	21	basis	basis	NOUN
ftr-299	1214	22	,	,	PUNCT
ftr-299	1214	23	before	before	ADP
ftr-299	1214	24	taking	take	VERB
ftr-299	1214	25	into	into	ADP
ftr-299	1214	26	account	account	NOUN
ftr-299	1214	27	§	§	PROPN
ftr-299	1214	28	1367	1367	NUM
ftr-299	1214	29	adjustments	adjustment	NOUN
ftr-299	1214	30	(	(	PUNCT
ftr-299	1214	31	which	which	PRON
ftr-299	1214	32	were	be	AUX
ftr-299	1214	33	to	to	PART
ftr-299	1214	34	be	be	AUX
ftr-299	1214	35	left	leave	VERB
ftr-299	1214	36	to	to	PART
ftr-299	1214	37	rule	rule	VERB
ftr-299	1214	38	155	155	NUM
ftr-299	1214	39	computation	computation	NOUN
ftr-299	1214	40	)	)	PUNCT
ftr-299	1214	41	.	.	PUNCT
ftr-299	1215	1	the	the	DET
ftr-299	1215	2	taxpayer	taxpayer	NOUN
ftr-299	1215	3	reported	report	VERB
ftr-299	1215	4	a	a	DET
ftr-299	1215	5	loss	loss	NOUN
ftr-299	1215	6	of	of	ADP
ftr-299	1215	7	approximately	approximately	ADV
ftr-299	1215	8	$	$	SYM
ftr-299	1215	9	1.5	1.5	NUM
ftr-299	1215	10	million	million	NUM
ftr-299	1215	11	and	and	CCONJ
ftr-299	1215	12	the	the	DET
ftr-299	1215	13	irs	irs	PROPN
ftr-299	1215	14	asserted	assert	VERB
ftr-299	1215	15	a	a	DET
ftr-299	1215	16	deficiency	deficiency	NOUN
ftr-299	1215	17	based	base	VERB
ftr-299	1215	18	on	on	ADP
ftr-299	1215	19	a	a	DET
ftr-299	1215	20	$	$	SYM
ftr-299	1215	21	2	2	NUM
ftr-299	1215	22	million	million	NUM
ftr-299	1215	23	gain	gain	NOUN
ftr-299	1215	24	.	.	PUNCT
ftr-299	1216	1	the	the	DET
ftr-299	1216	2	tax	tax	NOUN
ftr-299	1216	3	court	court	NOUN
ftr-299	1216	4	(	(	PUNCT
ftr-299	1216	5	judge	judge	PROPN
ftr-299	1216	6	thornton	thornton	PROPN
ftr-299	1216	7	)	)	PUNCT
ftr-299	1216	8	sustained	sustain	VERB
ftr-299	1216	9	the	the	DET
ftr-299	1216	10	irs	irs	PROPN
ftr-299	1216	11	’s	’s	PART
ftr-299	1216	12	position	position	NOUN
ftr-299	1216	13	.	.	PUNCT
ftr-299	1217	1	judge	judge	PROPN
ftr-299	1217	2	thornton	thornton	PROPN
ftr-299	1217	3	concluded	conclude	VERB
ftr-299	1217	4	that	that	SCONJ
ftr-299	1217	5	there	there	PRON
ftr-299	1217	6	was	be	VERB
ftr-299	1217	7	no	no	DET
ftr-299	1217	8	“	"	PUNCT
ftr-299	1217	9	absolute	absolute	ADJ
ftr-299	1217	10	indebtedness	indebtedness	NOUN
ftr-299	1217	11	.	.	PUNCT
ftr-299	1217	12	”	"	PUNCT
ftr-299	1218	1	the	the	DET
ftr-299	1218	2	economic	economic	ADJ
ftr-299	1218	3	reality	reality	NOUN
ftr-299	1218	4	of	of	ADP
ftr-299	1218	5	the	the	DET
ftr-299	1218	6	transactions	transaction	NOUN
ftr-299	1218	7	in	in	ADP
ftr-299	1218	8	question	question	NOUN
ftr-299	1218	9	,	,	PUNCT
ftr-299	1218	10	viewed	view	VERB
ftr-299	1218	11	in	in	ADP
ftr-299	1218	12	their	their	PRON
ftr-299	1218	13	totality	totality	NOUN
ftr-299	1218	14	,	,	PUNCT
ftr-299	1218	15	was	be	AUX
ftr-299	1218	16	that	that	SCONJ
ftr-299	1218	17	mr	mr	PROPN
ftr-299	1218	18	.	.	PROPN
ftr-299	1218	19	moore	moore	PROPN
ftr-299	1218	20	agreed	agree	VERB
ftr-299	1218	21	to	to	PART
ftr-299	1218	22	purchase	purchase	VERB
ftr-299	1218	23	mr	mr	PROPN
ftr-299	1218	24	.	.	PROPN
ftr-299	1218	25	baker	baker	PROPN
ftr-299	1218	26	’s	’s	PART
ftr-299	1218	27	ats	ats	PROPN
ftr-299	1218	28	shares	share	NOUN
ftr-299	1218	29	as	as	ADP
ftr-299	1218	30	an	an	DET
ftr-299	1218	31	accommodation	accommodation	NOUN
ftr-299	1218	32	to	to	ADP
ftr-299	1218	33	ats	ats	PROPN
ftr-299	1218	34	,	,	PUNCT
ftr-299	1218	35	with	with	ADP
ftr-299	1218	36	an	an	DET
ftr-299	1218	37	understanding	understanding	NOUN
ftr-299	1218	38	that	that	SCONJ
ftr-299	1218	39	ats	at	NOUN
ftr-299	1218	40	’	'	PUNCT
ftr-299	1218	41	funds	fund	NOUN
ftr-299	1218	42	would	would	AUX
ftr-299	1218	43	be	be	AUX
ftr-299	1218	44	used	use	VERB
ftr-299	1218	45	to	to	PART
ftr-299	1218	46	pay	pay	VERB
ftr-299	1218	47	the	the	DET
ftr-299	1218	48	nominal	nominal	ADJ
ftr-299	1218	49	purchase	purchase	NOUN
ftr-299	1218	50	price	price	NOUN
ftr-299	1218	51	.	.	PUNCT
ftr-299	1219	1	according	accord	VERB
ftr-299	1219	2	to	to	ADP
ftr-299	1219	3	mr	mr	PROPN
ftr-299	1219	4	.	.	PROPN
ftr-299	1219	5	moore	moore	PROPN
ftr-299	1219	6	’s	’s	PART
ftr-299	1219	7	own	own	ADJ
ftr-299	1219	8	allegations	allegation	NOUN
ftr-299	1219	9	in	in	ADP
ftr-299	1219	10	his	his	PRON
ftr-299	1219	11	subsequent	subsequent	ADJ
ftr-299	1219	12	lawsuit	lawsuit	NOUN
ftr-299	1219	13	against	against	ADP
ftr-299	1219	14	ats	ats	PROPN
ftr-299	1219	15	,	,	PUNCT
ftr-299	1219	16	there	there	PRON
ftr-299	1219	17	was	be	VERB
ftr-299	1219	18	no	no	DET
ftr-299	1219	19	expectation	expectation	NOUN
ftr-299	1219	20	that	that	SCONJ
ftr-299	1219	21	he	he	PRON
ftr-299	1219	22	should	should	AUX
ftr-299	1219	23	pay	pay	VERB
ftr-299	1219	24	out	out	ADP
ftr-299	1219	25	of	of	ADP
ftr-299	1219	26	his	his	PRON
ftr-299	1219	27	own	own	ADJ
ftr-299	1219	28	funds	fund	NOUN
ftr-299	1219	29	more	more	ADJ
ftr-299	1219	30	than	than	ADP
ftr-299	1219	31	the	the	DET
ftr-299	1219	32	true	true	ADJ
ftr-299	1219	33	economic	economic	ADJ
ftr-299	1219	34	value	value	NOUN
ftr-299	1219	35	of	of	ADP
ftr-299	1219	36	the	the	DET
ftr-299	1219	37	shares	share	NOUN
ftr-299	1219	38	,	,	PUNCT
ftr-299	1219	39	which	which	PRON
ftr-299	1219	40	both	both	CCONJ
ftr-299	1219	41	he	he	PRON
ftr-299	1219	42	and	and	CCONJ
ftr-299	1219	43	ats	ats	PROPN
ftr-299	1219	44	ultimately	ultimately	ADV
ftr-299	1219	45	agreed	agree	VERB
ftr-299	1219	46	was	be	AUX
ftr-299	1219	47	only	only	ADV
ftr-299	1219	48	$	$	SYM
ftr-299	1219	49	1	1	NUM
ftr-299	1219	50	million	million	NUM
ftr-299	1219	51	.	.	PUNCT
ftr-299	1220	1			PROPN
ftr-299	1220	2	judge	judge	PROPN
ftr-299	1220	3	thornton	thornton	PROPN
ftr-299	1220	4	noted	note	VERB
ftr-299	1220	5	that	that	SCONJ
ftr-299	1220	6	this	this	DET
ftr-299	1220	7	result	result	NOUN
ftr-299	1220	8	was	be	AUX
ftr-299	1220	9	consistent	consistent	ADJ
ftr-299	1220	10	with	with	ADP
ftr-299	1220	11	the	the	DET
ftr-299	1220	12	irs	irs	PROPN
ftr-299	1220	13	’s	’s	PART
ftr-299	1220	14	conclusion	conclusion	NOUN
ftr-299	1220	15	in	in	ADP
ftr-299	1220	16	the	the	DET
ftr-299	1220	17	course	course	NOUN
ftr-299	1220	18	of	of	ADP
ftr-299	1220	19	auditing	audit	VERB
ftr-299	1220	20	the	the	DET
ftr-299	1220	21	taxpayer	taxpayer	NOUN
ftr-299	1220	22	’s	’s	PART
ftr-299	1220	23	return	return	NOUN
ftr-299	1220	24	for	for	ADP
ftr-299	1220	25	the	the	DET
ftr-299	1220	26	year	year	NOUN
ftr-299	1220	27	the	the	DET
ftr-299	1220	28	debt	debt	NOUN
ftr-299	1220	29	was	be	AUX
ftr-299	1220	30	reduced	reduce	VERB
ftr-299	1220	31	to	to	ADP
ftr-299	1220	32	$	$	SYM
ftr-299	1220	33	1	1	NUM
ftr-299	1220	34	million	million	NUM
ftr-299	1220	35	that	that	PRON
ftr-299	1220	36	the	the	DET
ftr-299	1220	37	taxpayer	taxpayer	NOUN
ftr-299	1220	38	had	have	AUX
ftr-299	1220	39	not	not	PART
ftr-299	1220	40	realized	realize	VERB
ftr-299	1220	41	any	any	DET
ftr-299	1220	42	cod	cod	NOUN
ftr-299	1220	43	income	income	NOUN
ftr-299	1220	44	.	.	PUNCT
ftr-299	1221	1	the	the	DET
ftr-299	1221	2	holding	holding	NOUN
ftr-299	1221	3	regarding	regard	VERB
ftr-299	1221	4	basis	basis	NOUN
ftr-299	1221	5	in	in	ADP
ftr-299	1221	6	the	the	DET
ftr-299	1221	7	year	year	NOUN
ftr-299	1221	8	of	of	ADP
ftr-299	1221	9	the	the	DET
ftr-299	1221	10	sale	sale	NOUN
ftr-299	1221	11	produced	produce	VERB
ftr-299	1221	12	symmetry	symmetry	NOUN
ftr-299	1221	13	with	with	ADP
ftr-299	1221	14	the	the	DET
ftr-299	1221	15	earlier	early	ADJ
ftr-299	1221	16	year	year	NOUN
ftr-299	1221	17	.	.	PUNCT
ftr-299	1222	1			PUNCT
ftr-299	1222	2	a	a	DET
ftr-299	1222	3	§	§	PROPN
ftr-299	1222	4	6662	6662	NUM
ftr-299	1222	5	penalty	penalty	NOUN
ftr-299	1222	6	was	be	AUX
ftr-299	1222	7	not	not	PART
ftr-299	1222	8	upheld	uphold	VERB
ftr-299	1222	9	because	because	SCONJ
ftr-299	1222	10	the	the	DET
ftr-299	1222	11	court	court	NOUN
ftr-299	1222	12	found	find	VERB
ftr-299	1222	13	that	that	SCONJ
ftr-299	1222	14	the	the	DET
ftr-299	1222	15	taxpayer	taxpayer	NOUN
ftr-299	1222	16	had	have	AUX
ftr-299	1222	17	reasonably	reasonably	ADV
ftr-299	1222	18	and	and	CCONJ
ftr-299	1222	19	in	in	ADP
ftr-299	1222	20	good	good	ADJ
ftr-299	1222	21	faith	faith	NOUN
ftr-299	1222	22	relied	rely	VERB
ftr-299	1222	23	on	on	ADP
ftr-299	1222	24	his	his	PRON
ftr-299	1222	25	tax	tax	NOUN
ftr-299	1222	26	advisors	advisor	NOUN
ftr-299	1222	27	in	in	ADP
ftr-299	1222	28	taking	take	VERB
ftr-299	1222	29	the	the	DET
ftr-299	1222	30	return	return	NOUN
ftr-299	1222	31	position	position	NOUN
ftr-299	1222	32	.	.	PUNCT
ftr-299	1223	1	b.	b.	PROPN
ftr-299	1223	2	interest	interest	PROPN
ftr-299	1223	3	,	,	PUNCT
ftr-299	1223	4	dividends	dividend	NOUN
ftr-299	1223	5	,	,	PUNCT
ftr-299	1223	6	and	and	CCONJ
ftr-299	1223	7	other	other	ADJ
ftr-299	1223	8	current	current	ADJ
ftr-299	1223	9	income	income	NOUN
ftr-299	1223	10	there	there	PRON
ftr-299	1223	11	were	be	VERB
ftr-299	1223	12	no	no	DET
ftr-299	1223	13	significant	significant	ADJ
ftr-299	1223	14	developments	development	NOUN
ftr-299	1223	15	regarding	regard	VERB
ftr-299	1223	16	this	this	DET
ftr-299	1223	17	topic	topic	NOUN
ftr-299	1223	18	during	during	ADP
ftr-299	1223	19	2013	2013	NUM
ftr-299	1223	20	.	.	PUNCT
ftr-299	1224	1	2014	2014	NUM
ftr-299	1224	2	]	]	PUNCT
ftr-299	1224	3	recent	recent	ADJ
ftr-299	1224	4	developments	development	NOUN
ftr-299	1224	5	in	in	ADP
ftr-299	1224	6	federal	federal	ADJ
ftr-299	1224	7	income	income	NOUN
ftr-299	1224	8	taxation	taxation	NOUN
ftr-299	1224	9	287	287	NUM
ftr-299	1224	10	c.	c.	PROPN
ftr-299	1224	11	profit	profit	NOUN
ftr-299	1224	12	-	-	PUNCT
ftr-299	1224	13	seeking	seek	VERB
ftr-299	1224	14	individual	individual	ADJ
ftr-299	1224	15	deductions	deduction	NOUN
ftr-299	1224	16	there	there	PRON
ftr-299	1224	17	were	be	VERB
ftr-299	1224	18	no	no	DET
ftr-299	1224	19	significant	significant	ADJ
ftr-299	1224	20	developments	development	NOUN
ftr-299	1224	21	regarding	regard	VERB
ftr-299	1224	22	this	this	DET
ftr-299	1224	23	topic	topic	NOUN
ftr-299	1224	24	during	during	ADP
ftr-299	1224	25	2013	2013	NUM
ftr-299	1224	26	.	.	PUNCT
ftr-299	1225	1	d.	d.	PROPN
ftr-299	1225	2	section	section	NOUN
ftr-299	1225	3	121	121	NUM
ftr-299	1225	4	there	there	PRON
ftr-299	1225	5	were	be	VERB
ftr-299	1225	6	no	no	DET
ftr-299	1225	7	significant	significant	ADJ
ftr-299	1225	8	developments	development	NOUN
ftr-299	1225	9	regarding	regard	VERB
ftr-299	1225	10	this	this	DET
ftr-299	1225	11	topic	topic	NOUN
ftr-299	1225	12	during	during	ADP
ftr-299	1225	13	2013	2013	NUM
ftr-299	1225	14	.	.	PUNCT
ftr-299	1226	1	e.	e.	PROPN
ftr-299	1226	2	section	section	PROPN
ftr-299	1226	3	1031	1031	NUM
ftr-299	1226	4	1	1	NUM
ftr-299	1226	5	.	.	PUNCT
ftr-299	1227	1	rental	rental	ADJ
ftr-299	1227	2	property	property	NOUN
ftr-299	1227	3	occupied	occupy	VERB
ftr-299	1227	4	by	by	ADP
ftr-299	1227	5	the	the	DET
ftr-299	1227	6	taxpayer	taxpayer	NOUN
ftr-299	1227	7	’s	’s	PART
ftr-299	1227	8	son	son	NOUN
ftr-299	1227	9	was	be	AUX
ftr-299	1227	10	investment	investment	NOUN
ftr-299	1227	11	property	property	NOUN
ftr-299	1227	12	,	,	PUNCT
ftr-299	1227	13	not	not	PART
ftr-299	1227	14	personal	personal	ADJ
ftr-299	1227	15	-	-	PUNCT
ftr-299	1227	16	use	use	NOUN
ftr-299	1227	17	property	property	NOUN
ftr-299	1227	18	.	.	PUNCT
ftr-299	1228	1	adams	adams	PROPN
ftr-299	1228	2	v.	v.	PROPN
ftr-299	1228	3	commissioner	commissioner	PROPN
ftr-299	1228	4	,	,	PUNCT
ftr-299	1228	5	t.c	t.c	PROPN
ftr-299	1228	6	.	.	PROPN
ftr-299	1228	7	memo	memo	NOUN
ftr-299	1228	8	.	.	PUNCT
ftr-299	1229	1	2013	2013	NUM
ftr-299	1229	2	-	-	SYM
ftr-299	1229	3	7	7	NUM
ftr-299	1229	4	(	(	PUNCT
ftr-299	1229	5	1/10/13	1/10/13	NUM
ftr-299	1229	6	)	)	PUNCT
ftr-299	1229	7	.	.	PUNCT
ftr-299	1230	1	the	the	DET
ftr-299	1230	2	taxpayer	taxpayer	NOUN
ftr-299	1230	3	engaged	engage	VERB
ftr-299	1230	4	in	in	ADP
ftr-299	1230	5	a	a	DET
ftr-299	1230	6	deferred	defer	VERB
ftr-299	1230	7	like	like	ADP
ftr-299	1230	8	-	-	PUNCT
ftr-299	1230	9	kind	kind	NOUN
ftr-299	1230	10	exchange	exchange	NOUN
ftr-299	1230	11	through	through	ADP
ftr-299	1230	12	an	an	DET
ftr-299	1230	13	intermediary	intermediary	NOUN
ftr-299	1230	14	in	in	ADP
ftr-299	1230	15	which	which	PRON
ftr-299	1230	16	he	he	PRON
ftr-299	1230	17	surrendered	surrender	VERB
ftr-299	1230	18	a	a	DET
ftr-299	1230	19	property	property	NOUN
ftr-299	1230	20	held	hold	VERB
ftr-299	1230	21	for	for	ADP
ftr-299	1230	22	rental	rental	NOUN
ftr-299	1230	23	and	and	CCONJ
ftr-299	1230	24	acquired	acquire	VERB
ftr-299	1230	25	a	a	DET
ftr-299	1230	26	new	new	ADJ
ftr-299	1230	27	residential	residential	ADJ
ftr-299	1230	28	property	property	NOUN
ftr-299	1230	29	that	that	PRON
ftr-299	1230	30	was	be	AUX
ftr-299	1230	31	dilapidated	dilapidate	VERB
ftr-299	1230	32	and	and	CCONJ
ftr-299	1230	33	in	in	ADP
ftr-299	1230	34	need	need	NOUN
ftr-299	1230	35	of	of	ADP
ftr-299	1230	36	rehabilitation	rehabilitation	NOUN
ftr-299	1230	37	.	.	PUNCT
ftr-299	1231	1	the	the	DET
ftr-299	1231	2	taxpayer	taxpayer	NOUN
ftr-299	1231	3	and	and	CCONJ
ftr-299	1231	4	his	his	PRON
ftr-299	1231	5	son	son	NOUN
ftr-299	1231	6	entered	enter	VERB
ftr-299	1231	7	into	into	ADP
ftr-299	1231	8	an	an	DET
ftr-299	1231	9	agreement	agreement	NOUN
ftr-299	1231	10	whereby	whereby	SCONJ
ftr-299	1231	11	the	the	DET
ftr-299	1231	12	son	son	NOUN
ftr-299	1231	13	and	and	CCONJ
ftr-299	1231	14	his	his	PRON
ftr-299	1231	15	family	family	NOUN
ftr-299	1231	16	could	could	AUX
ftr-299	1231	17	live	live	VERB
ftr-299	1231	18	in	in	ADP
ftr-299	1231	19	the	the	DET
ftr-299	1231	20	new	new	ADJ
ftr-299	1231	21	house	house	NOUN
ftr-299	1231	22	after	after	ADP
ftr-299	1231	23	renovations	renovation	NOUN
ftr-299	1231	24	.	.	PUNCT
ftr-299	1232	1	the	the	DET
ftr-299	1232	2	son	son	NOUN
ftr-299	1232	3	and	and	CCONJ
ftr-299	1232	4	his	his	PRON
ftr-299	1232	5	family	family	NOUN
ftr-299	1232	6	worked	work	VERB
ftr-299	1232	7	on	on	ADP
ftr-299	1232	8	the	the	DET
ftr-299	1232	9	house	house	NOUN
ftr-299	1232	10	an	an	DET
ftr-299	1232	11	aggregate	aggregate	NOUN
ftr-299	1232	12	of	of	ADP
ftr-299	1232	13	60	60	NUM
ftr-299	1232	14	hours	hour	NOUN
ftr-299	1232	15	per	per	ADP
ftr-299	1232	16	week	week	NOUN
ftr-299	1232	17	for	for	ADP
ftr-299	1232	18	three	three	NUM
ftr-299	1232	19	months	month	NOUN
ftr-299	1232	20	before	before	ADP
ftr-299	1232	21	moving	move	VERB
ftr-299	1232	22	in	in	ADV
ftr-299	1232	23	.	.	PUNCT
ftr-299	1233	1	the	the	DET
ftr-299	1233	2	son	son	NOUN
ftr-299	1233	3	and	and	CCONJ
ftr-299	1233	4	his	his	PRON
ftr-299	1233	5	family	family	NOUN
ftr-299	1233	6	bore	bear	VERB
ftr-299	1233	7	all	all	PRON
ftr-299	1233	8	of	of	ADP
ftr-299	1233	9	the	the	DET
ftr-299	1233	10	rehabilitation	rehabilitation	NOUN
ftr-299	1233	11	expenses	expense	NOUN
ftr-299	1233	12	;	;	PUNCT
ftr-299	1233	13	their	their	PRON
ftr-299	1233	14	services	service	NOUN
ftr-299	1233	15	were	be	AUX
ftr-299	1233	16	worth	worth	ADJ
ftr-299	1233	17	$	$	SYM
ftr-299	1233	18	3,600	3,600	NUM
ftr-299	1233	19	.	.	PUNCT
ftr-299	1234	1	after	after	ADP
ftr-299	1234	2	three	three	NUM
ftr-299	1234	3	months	month	NOUN
ftr-299	1234	4	of	of	ADP
ftr-299	1234	5	work	work	NOUN
ftr-299	1234	6	,	,	PUNCT
ftr-299	1234	7	the	the	DET
ftr-299	1234	8	son	son	NOUN
ftr-299	1234	9	’s	’s	PART
ftr-299	1234	10	family	family	NOUN
ftr-299	1234	11	moved	move	VERB
ftr-299	1234	12	in	in	ADV
ftr-299	1234	13	,	,	PUNCT
ftr-299	1234	14	resided	reside	VERB
ftr-299	1234	15	in	in	ADP
ftr-299	1234	16	the	the	DET
ftr-299	1234	17	house	house	NOUN
ftr-299	1234	18	for	for	ADP
ftr-299	1234	19	three	three	NUM
ftr-299	1234	20	years	year	NOUN
ftr-299	1234	21	,	,	PUNCT
ftr-299	1234	22	and	and	CCONJ
ftr-299	1234	23	paid	pay	VERB
ftr-299	1234	24	rent	rent	NOUN
ftr-299	1234	25	that	that	PRON
ftr-299	1234	26	was	be	AUX
ftr-299	1234	27	a	a	DET
ftr-299	1234	28	few	few	ADJ
ftr-299	1234	29	hundred	hundred	NUM
ftr-299	1234	30	dollars	dollar	NOUN
ftr-299	1234	31	per	per	ADP
ftr-299	1234	32	month	month	NOUN
ftr-299	1234	33	less	less	ADJ
ftr-299	1234	34	than	than	ADP
ftr-299	1234	35	the	the	DET
ftr-299	1234	36	fair	fair	ADJ
ftr-299	1234	37	rental	rental	ADJ
ftr-299	1234	38	value	value	NOUN
ftr-299	1234	39	.	.	PUNCT
ftr-299	1235	1	the	the	DET
ftr-299	1235	2	irs	irs	PROPN
ftr-299	1235	3	took	take	VERB
ftr-299	1235	4	the	the	DET
ftr-299	1235	5	position	position	NOUN
ftr-299	1235	6	that	that	SCONJ
ftr-299	1235	7	the	the	DET
ftr-299	1235	8	transaction	transaction	NOUN
ftr-299	1235	9	was	be	AUX
ftr-299	1235	10	not	not	PART
ftr-299	1235	11	a	a	DET
ftr-299	1235	12	§	§	PROPN
ftr-299	1235	13	1031	1031	NUM
ftr-299	1235	14	like	like	ADP
ftr-299	1235	15	-	-	PUNCT
ftr-299	1235	16	kind	kind	NOUN
ftr-299	1235	17	exchange	exchange	NOUN
ftr-299	1235	18	because	because	SCONJ
ftr-299	1235	19	the	the	DET
ftr-299	1235	20	taxpayer	taxpayer	NOUN
ftr-299	1235	21	acquired	acquire	VERB
ftr-299	1235	22	the	the	DET
ftr-299	1235	23	new	new	ADJ
ftr-299	1235	24	house	house	NOUN
ftr-299	1235	25	for	for	ADP
ftr-299	1235	26	personal	personal	ADJ
ftr-299	1235	27	purposes	purpose	NOUN
ftr-299	1235	28	–	–	PUNCT
ftr-299	1235	29	i.e.	i.e.	X
ftr-299	1235	30	,	,	PUNCT
ftr-299	1235	31	“	"	PUNCT
ftr-299	1235	32	with	with	ADP
ftr-299	1235	33	the	the	DET
ftr-299	1235	34	intention	intention	NOUN
ftr-299	1235	35	of	of	ADP
ftr-299	1235	36	letting	let	VERB
ftr-299	1235	37	his	his	PRON
ftr-299	1235	38	son	son	NOUN
ftr-299	1235	39	and	and	CCONJ
ftr-299	1235	40	family	family	NOUN
ftr-299	1235	41	live	live	VERB
ftr-299	1235	42	there	there	ADV
ftr-299	1235	43	at	at	ADP
ftr-299	1235	44	below	below	ADP
ftr-299	1235	45	market	market	NOUN
ftr-299	1235	46	rent	rent	NOUN
ftr-299	1235	47	”	"	PUNCT
ftr-299	1235	48	–	–	PUNCT
ftr-299	1235	49	and	and	CCONJ
ftr-299	1235	50	that	that	SCONJ
ftr-299	1235	51	the	the	DET
ftr-299	1235	52	taxpayer	taxpayer	NOUN
ftr-299	1235	53	thus	thus	ADV
ftr-299	1235	54	must	must	AUX
ftr-299	1235	55	recognize	recognize	VERB
ftr-299	1235	56	gain	gain	NOUN
ftr-299	1235	57	on	on	ADP
ftr-299	1235	58	the	the	DET
ftr-299	1235	59	sale	sale	NOUN
ftr-299	1235	60	.	.	PUNCT
ftr-299	1236	1	the	the	DET
ftr-299	1236	2	tax	tax	NOUN
ftr-299	1236	3	court	court	NOUN
ftr-299	1236	4	(	(	PUNCT
ftr-299	1236	5	judge	judge	PROPN
ftr-299	1236	6	morrison	morrison	PROPN
ftr-299	1236	7	)	)	PUNCT
ftr-299	1236	8	found	find	VERB
ftr-299	1236	9	that	that	SCONJ
ftr-299	1236	10	the	the	DET
ftr-299	1236	11	taxpayer	taxpayer	NOUN
ftr-299	1236	12	had	have	AUX
ftr-299	1236	13	acquired	acquire	VERB
ftr-299	1236	14	the	the	DET
ftr-299	1236	15	new	new	ADJ
ftr-299	1236	16	house	house	NOUN
ftr-299	1236	17	for	for	ADP
ftr-299	1236	18	investment	investment	NOUN
ftr-299	1236	19	purposes	purpose	NOUN
ftr-299	1236	20	and	and	CCONJ
ftr-299	1236	21	that	that	SCONJ
ftr-299	1236	22	the	the	DET
ftr-299	1236	23	transaction	transaction	NOUN
ftr-299	1236	24	thus	thus	ADV
ftr-299	1236	25	qualified	qualified	ADJ
ftr-299	1236	26	as	as	ADP
ftr-299	1236	27	a	a	DET
ftr-299	1236	28	§	§	PROPN
ftr-299	1236	29	1031	1031	NUM
ftr-299	1236	30	like	like	ADP
ftr-299	1236	31	-	-	PUNCT
ftr-299	1236	32	kind	kind	NOUN
ftr-299	1236	33	exchange	exchange	NOUN
ftr-299	1236	34	.	.	PUNCT
ftr-299	1237	1	furthermore	furthermore	ADV
ftr-299	1237	2	,	,	PUNCT
ftr-299	1237	3	the	the	DET
ftr-299	1237	4	limitations	limitation	NOUN
ftr-299	1237	5	on	on	ADP
ftr-299	1237	6	deductions	deduction	NOUN
ftr-299	1237	7	imposed	impose	VERB
ftr-299	1237	8	by	by	ADP
ftr-299	1237	9	§	§	PROPN
ftr-299	1237	10	280a	280a	NOUN
ftr-299	1237	11	did	do	AUX
ftr-299	1237	12	not	not	PART
ftr-299	1237	13	apply	apply	VERB
ftr-299	1237	14	to	to	ADP
ftr-299	1237	15	the	the	DET
ftr-299	1237	16	new	new	ADJ
ftr-299	1237	17	house	house	NOUN
ftr-299	1237	18	rented	rent	VERB
ftr-299	1237	19	to	to	ADP
ftr-299	1237	20	the	the	DET
ftr-299	1237	21	son	son	NOUN
ftr-299	1237	22	.	.	PUNCT
ftr-299	1238	1	pursuant	pursuant	ADJ
ftr-299	1238	2	to	to	ADP
ftr-299	1238	3	§	§	PROPN
ftr-299	1238	4	280a(d)(2	280a(d)(2	NUM
ftr-299	1238	5	)	)	PUNCT
ftr-299	1238	6	,	,	PUNCT
ftr-299	1238	7	a	a	DET
ftr-299	1238	8	taxpayer	taxpayer	NOUN
ftr-299	1238	9	is	be	AUX
ftr-299	1238	10	treated	treat	VERB
ftr-299	1238	11	as	as	ADP
ftr-299	1238	12	using	use	VERB
ftr-299	1238	13	a	a	DET
ftr-299	1238	14	dwelling	dwelling	ADJ
ftr-299	1238	15	unit	unit	NOUN
ftr-299	1238	16	during	during	ADP
ftr-299	1238	17	the	the	DET
ftr-299	1238	18	taxable	taxable	ADJ
ftr-299	1238	19	year	year	NOUN
ftr-299	1238	20	as	as	ADP
ftr-299	1238	21	a	a	DET
ftr-299	1238	22	residence	residence	NOUN
ftr-299	1238	23	if	if	SCONJ
ftr-299	1238	24	the	the	DET
ftr-299	1238	25	taxpayer	taxpayer	NOUN
ftr-299	1238	26	rents	rent	VERB
ftr-299	1238	27	the	the	DET
ftr-299	1238	28	dwelling	dwelling	ADJ
ftr-299	1238	29	unit	unit	NOUN
ftr-299	1238	30	to	to	ADP
ftr-299	1238	31	a	a	DET
ftr-299	1238	32	family	family	NOUN
ftr-299	1238	33	member	member	NOUN
ftr-299	1238	34	,	,	PUNCT
ftr-299	1238	35	unless	unless	SCONJ
ftr-299	1238	36	the	the	DET
ftr-299	1238	37	taxpayer	taxpayer	NOUN
ftr-299	1238	38	rents	rent	VERB
ftr-299	1238	39	the	the	DET
ftr-299	1238	40	dwelling	dwelling	ADJ
ftr-299	1238	41	unit	unit	NOUN
ftr-299	1238	42	to	to	ADP
ftr-299	1238	43	the	the	DET
ftr-299	1238	44	family	family	NOUN
ftr-299	1238	45	member	member	NOUN
ftr-299	1238	46	“	"	PUNCT
ftr-299	1238	47	at	at	ADP
ftr-299	1238	48	a	a	DET
ftr-299	1238	49	fair	fair	ADJ
ftr-299	1238	50	rental	rental	NOUN
ftr-299	1238	51	”	"	PUNCT
ftr-299	1238	52	and	and	CCONJ
ftr-299	1238	53	for	for	ADP
ftr-299	1238	54	use	use	NOUN
ftr-299	1238	55	as	as	ADP
ftr-299	1238	56	that	that	DET
ftr-299	1238	57	family	family	NOUN
ftr-299	1238	58	member	member	NOUN
ftr-299	1238	59	’s	’s	PART
ftr-299	1238	60	principal	principal	ADJ
ftr-299	1238	61	residence	residence	NOUN
ftr-299	1238	62	.	.	PUNCT
ftr-299	1239	1	the	the	DET
ftr-299	1239	2	son	son	NOUN
ftr-299	1239	3	used	use	VERB
ftr-299	1239	4	the	the	DET
ftr-299	1239	5	residence	residence	NOUN
ftr-299	1239	6	as	as	ADP
ftr-299	1239	7	his	his	PRON
ftr-299	1239	8	principal	principal	ADJ
ftr-299	1239	9	residence	residence	NOUN
ftr-299	1239	10	and	and	CCONJ
ftr-299	1239	11	,	,	PUNCT
ftr-299	1239	12	although	although	SCONJ
ftr-299	1239	13	the	the	DET
ftr-299	1239	14	$	$	SYM
ftr-299	1239	15	1,200	1,200	NUM
ftr-299	1239	16	per	per	ADP
ftr-299	1239	17	month	month	NOUN
ftr-299	1239	18	cash	cash	NOUN
ftr-299	1239	19	rent	rent	NOUN
ftr-299	1239	20	was	be	AUX
ftr-299	1239	21	slightly	slightly	ADV
ftr-299	1239	22	below	below	ADP
ftr-299	1239	23	market	market	NOUN
ftr-299	1239	24	,	,	PUNCT
ftr-299	1239	25	it	it	PRON
ftr-299	1239	26	was	be	AUX
ftr-299	1239	27	fair	fair	ADJ
ftr-299	1239	28	rent	rent	NOUN
ftr-299	1239	29	considering	consider	VERB
ftr-299	1239	30	the	the	DET
ftr-299	1239	31	work	work	NOUN
ftr-299	1239	32	that	that	PRON
ftr-299	1239	33	the	the	DET
ftr-299	1239	34	son	son	NOUN
ftr-299	1239	35	had	have	AUX
ftr-299	1239	36	performed	perform	VERB
ftr-299	1239	37	with	with	ADP
ftr-299	1239	38	respect	respect	NOUN
ftr-299	1239	39	to	to	ADP
ftr-299	1239	40	the	the	DET
ftr-299	1239	41	house	house	NOUN
ftr-299	1239	42	.	.	PUNCT
ftr-299	1240	1	thus	thus	ADV
ftr-299	1240	2	the	the	DET
ftr-299	1240	3	§	§	PROPN
ftr-299	1240	4	280a(a	280a(a	PROPN
ftr-299	1240	5	)	)	PUNCT
ftr-299	1240	6	prohibition	prohibition	NOUN
ftr-299	1240	7	of	of	ADP
ftr-299	1240	8	deductions	deduction	NOUN
ftr-299	1240	9	for	for	ADP
ftr-299	1240	10	dwelling	dwelling	ADJ
ftr-299	1240	11	units	unit	NOUN
ftr-299	1240	12	used	use	VERB
ftr-299	1240	13	as	as	ADP
ftr-299	1240	14	residences	residence	NOUN
ftr-299	1240	15	did	do	AUX
ftr-299	1240	16	not	not	PART
ftr-299	1240	17	apply	apply	VERB
ftr-299	1240	18	.	.	PUNCT
ftr-299	1241	1	288	288	NUM
ftr-299	1241	2	florida	florida	PROPN
ftr-299	1241	3	tax	tax	NOUN
ftr-299	1241	4	review	review	NOUN
ftr-299	1241	5	[	[	X
ftr-299	1241	6	vol	vol	NOUN
ftr-299	1241	7	.	.	PUNCT
ftr-299	1242	1	15:5	15:5	NUM
ftr-299	1242	2	2	2	NUM
ftr-299	1242	3	.	.	PUNCT
ftr-299	1242	4	swapping	swap	VERB
ftr-299	1242	5	both	both	CCONJ
ftr-299	1242	6	a	a	DET
ftr-299	1242	7	personal	personal	ADJ
ftr-299	1242	8	residence	residence	NOUN
ftr-299	1242	9	and	and	CCONJ
ftr-299	1242	10	business	business	NOUN
ftr-299	1242	11	property	property	NOUN
ftr-299	1242	12	for	for	ADP
ftr-299	1242	13	a	a	DET
ftr-299	1242	14	new	new	ADJ
ftr-299	1242	15	personal	personal	ADJ
ftr-299	1242	16	residence	residence	NOUN
ftr-299	1242	17	and	and	CCONJ
ftr-299	1242	18	business	business	NOUN
ftr-299	1242	19	property	property	NOUN
ftr-299	1242	20	invokes	invoke	VERB
ftr-299	1242	21	both	both	PRON
ftr-299	1242	22	§	§	PROPN
ftr-299	1242	23	1031	1031	NUM
ftr-299	1242	24	and	and	CCONJ
ftr-299	1242	25	§	§	PROPN
ftr-299	1242	26	121	121	NUM
ftr-299	1242	27	and	and	CCONJ
ftr-299	1242	28	provides	provide	VERB
ftr-299	1242	29	a	a	DET
ftr-299	1242	30	computational	computational	ADJ
ftr-299	1242	31	challenge	challenge	NOUN
ftr-299	1242	32	.	.	PUNCT
ftr-299	1243	1	yates	yates	PROPN
ftr-299	1243	2	iii	iii	PROPN
ftr-299	1244	1	v.	v.	PROPN
ftr-299	1244	2	commissioner	commissioner	PROPN
ftr-299	1244	3	,	,	PUNCT
ftr-299	1244	4	t.c	t.c	PROPN
ftr-299	1244	5	.	.	PROPN
ftr-299	1244	6	memo	memo	NOUN
ftr-299	1244	7	2013	2013	NUM
ftr-299	1244	8	-	-	SYM
ftr-299	1244	9	28	28	NUM
ftr-299	1244	10	(	(	PUNCT
ftr-299	1244	11	1/24/13	1/24/13	NUM
ftr-299	1244	12	)	)	PUNCT
ftr-299	1244	13	.	.	PUNCT
ftr-299	1245	1	through	through	ADP
ftr-299	1245	2	a	a	DET
ftr-299	1245	3	qualified	qualified	ADJ
ftr-299	1245	4	intermediary	intermediary	NOUN
ftr-299	1245	5	,	,	PUNCT
ftr-299	1245	6	the	the	DET
ftr-299	1245	7	taxpayers	taxpayer	NOUN
ftr-299	1245	8	exchanged	exchange	VERB
ftr-299	1245	9	a	a	DET
ftr-299	1245	10	property	property	NOUN
ftr-299	1245	11	that	that	PRON
ftr-299	1245	12	qualified	qualify	VERB
ftr-299	1245	13	as	as	ADP
ftr-299	1245	14	a	a	DET
ftr-299	1245	15	principal	principal	ADJ
ftr-299	1245	16	residence	residence	NOUN
ftr-299	1245	17	under	under	ADP
ftr-299	1245	18	§	§	PROPN
ftr-299	1245	19	121	121	NUM
ftr-299	1245	20	and	and	CCONJ
ftr-299	1245	21	a	a	DET
ftr-299	1245	22	business	business	NOUN
ftr-299	1245	23	property	property	NOUN
ftr-299	1245	24	for	for	ADP
ftr-299	1245	25	a	a	DET
ftr-299	1245	26	new	new	ADJ
ftr-299	1245	27	principal	principal	ADJ
ftr-299	1245	28	residence	residence	NOUN
ftr-299	1245	29	and	and	CCONJ
ftr-299	1245	30	two	two	NUM
ftr-299	1245	31	business	business	NOUN
ftr-299	1245	32	properties	property	NOUN
ftr-299	1245	33	.	.	PUNCT
ftr-299	1246	1	the	the	DET
ftr-299	1246	2	issues	issue	NOUN
ftr-299	1246	3	in	in	ADP
ftr-299	1246	4	the	the	DET
ftr-299	1246	5	case	case	NOUN
ftr-299	1246	6	dealt	deal	VERB
ftr-299	1246	7	mainly	mainly	ADV
ftr-299	1246	8	with	with	ADP
ftr-299	1246	9	the	the	DET
ftr-299	1246	10	proper	proper	ADJ
ftr-299	1246	11	valuations	valuation	NOUN
ftr-299	1246	12	of	of	ADP
ftr-299	1246	13	the	the	DET
ftr-299	1246	14	properties	property	NOUN
ftr-299	1246	15	,	,	PUNCT
ftr-299	1246	16	which	which	PRON
ftr-299	1246	17	determined	determine	VERB
ftr-299	1246	18	the	the	DET
ftr-299	1246	19	amount	amount	NOUN
ftr-299	1246	20	of	of	ADP
ftr-299	1246	21	gain	gain	NOUN
ftr-299	1246	22	realized	realize	VERB
ftr-299	1246	23	that	that	PRON
ftr-299	1246	24	was	be	AUX
ftr-299	1246	25	not	not	PART
ftr-299	1246	26	sheltered	shelter	VERB
ftr-299	1246	27	by	by	ADP
ftr-299	1246	28	§	§	PROPN
ftr-299	1246	29	1031	1031	NUM
ftr-299	1246	30	;	;	PUNCT
ftr-299	1246	31	and	and	CCONJ
ftr-299	1246	32	there	there	PRON
ftr-299	1246	33	is	be	VERB
ftr-299	1246	34	nothing	nothing	PRON
ftr-299	1246	35	noteworthy	noteworthy	ADJ
ftr-299	1246	36	about	about	ADP
ftr-299	1246	37	the	the	DET
ftr-299	1246	38	valuation	valuation	NOUN
ftr-299	1246	39	determinations	determination	NOUN
ftr-299	1246	40	.	.	PUNCT
ftr-299	1247	1	the	the	DET
ftr-299	1247	2	important	important	ADJ
ftr-299	1247	3	point	point	NOUN
ftr-299	1247	4	of	of	ADP
ftr-299	1247	5	the	the	DET
ftr-299	1247	6	case	case	NOUN
ftr-299	1247	7	is	be	AUX
ftr-299	1247	8	that	that	SCONJ
ftr-299	1247	9	the	the	DET
ftr-299	1247	10	tax	tax	NOUN
ftr-299	1247	11	court	court	NOUN
ftr-299	1247	12	(	(	PUNCT
ftr-299	1247	13	judge	judge	NOUN
ftr-299	1247	14	goeke	goeke	ADJ
ftr-299	1247	15	)	)	PUNCT
ftr-299	1247	16	applied	apply	VERB
ftr-299	1247	17	reg	reg	NOUN
ftr-299	1247	18	.	.	PUNCT
ftr-299	1248	1	§	§	PROPN
ftr-299	1248	2	1.1031(j)-1(a)(1	1.1031(j)-1(a)(1	NUM
ftr-299	1248	3	)	)	PUNCT
ftr-299	1248	4	,	,	PUNCT
ftr-299	1248	5	which	which	PRON
ftr-299	1248	6	provides	provide	VERB
ftr-299	1248	7	that	that	SCONJ
ftr-299	1248	8	where	where	SCONJ
ftr-299	1248	9	multiple	multiple	ADJ
ftr-299	1248	10	properties	property	NOUN
ftr-299	1248	11	are	be	AUX
ftr-299	1248	12	transferred	transfer	VERB
ftr-299	1248	13	in	in	ADP
ftr-299	1248	14	a	a	DET
ftr-299	1248	15	like	like	ADJ
ftr-299	1248	16	-	-	PUNCT
ftr-299	1248	17	kind	kind	NOUN
ftr-299	1248	18	exchange	exchange	NOUN
ftr-299	1248	19	,	,	PUNCT
ftr-299	1248	20	the	the	DET
ftr-299	1248	21	properties	property	NOUN
ftr-299	1248	22	are	be	AUX
ftr-299	1248	23	separated	separate	VERB
ftr-299	1248	24	and	and	CCONJ
ftr-299	1248	25	arranged	arrange	VERB
ftr-299	1248	26	for	for	ADP
ftr-299	1248	27	analysis	analysis	NOUN
ftr-299	1248	28	into	into	ADP
ftr-299	1248	29	“	"	PUNCT
ftr-299	1248	30	exchange	exchange	NOUN
ftr-299	1248	31	groups	group	NOUN
ftr-299	1248	32	”	"	PUNCT
ftr-299	1248	33	based	base	VERB
ftr-299	1248	34	on	on	ADP
ftr-299	1248	35	shared	share	VERB
ftr-299	1248	36	characteristics	characteristic	NOUN
ftr-299	1248	37	.	.	PUNCT
ftr-299	1249	1	a	a	DET
ftr-299	1249	2	“	"	PUNCT
ftr-299	1249	3	residual	residual	ADJ
ftr-299	1249	4	group	group	NOUN
ftr-299	1249	5	”	"	PUNCT
ftr-299	1249	6	is	be	AUX
ftr-299	1249	7	created	create	VERB
ftr-299	1249	8	if	if	SCONJ
ftr-299	1249	9	the	the	DET
ftr-299	1249	10	aggregate	aggregate	ADJ
ftr-299	1249	11	fair	fair	ADJ
ftr-299	1249	12	market	market	NOUN
ftr-299	1249	13	value	value	NOUN
ftr-299	1249	14	of	of	ADP
ftr-299	1249	15	the	the	DET
ftr-299	1249	16	properties	property	NOUN
ftr-299	1249	17	transferred	transfer	VERB
ftr-299	1249	18	in	in	ADP
ftr-299	1249	19	all	all	PRON
ftr-299	1249	20	of	of	ADP
ftr-299	1249	21	the	the	DET
ftr-299	1249	22	exchange	exchange	NOUN
ftr-299	1249	23	groups	group	NOUN
ftr-299	1249	24	qualifying	qualify	VERB
ftr-299	1249	25	for	for	ADP
ftr-299	1249	26	§	§	PROPN
ftr-299	1249	27	1031	1031	NUM
ftr-299	1249	28	treatment	treatment	NOUN
ftr-299	1249	29	differs	differ	VERB
ftr-299	1249	30	from	from	ADP
ftr-299	1249	31	the	the	DET
ftr-299	1249	32	aggregate	aggregate	ADJ
ftr-299	1249	33	fair	fair	ADJ
ftr-299	1249	34	market	market	NOUN
ftr-299	1249	35	value	value	NOUN
ftr-299	1249	36	of	of	ADP
ftr-299	1249	37	the	the	DET
ftr-299	1249	38	properties	property	NOUN
ftr-299	1249	39	received	receive	VERB
ftr-299	1249	40	in	in	ADP
ftr-299	1249	41	all	all	DET
ftr-299	1249	42	the	the	DET
ftr-299	1249	43	exchange	exchange	NOUN
ftr-299	1249	44	groups	group	NOUN
ftr-299	1249	45	.	.	PUNCT
ftr-299	1250	1	both	both	DET
ftr-299	1250	2	residences	residence	NOUN
ftr-299	1250	3	were	be	AUX
ftr-299	1250	4	treated	treat	VERB
ftr-299	1250	5	as	as	ADP
ftr-299	1250	6	part	part	NOUN
ftr-299	1250	7	of	of	ADP
ftr-299	1250	8	the	the	DET
ftr-299	1250	9	residual	residual	ADJ
ftr-299	1250	10	group	group	NOUN
ftr-299	1250	11	,	,	PUNCT
ftr-299	1250	12	with	with	ADP
ftr-299	1250	13	the	the	DET
ftr-299	1250	14	new	new	ADJ
ftr-299	1250	15	residence	residence	NOUN
ftr-299	1250	16	treated	treat	VERB
ftr-299	1250	17	as	as	ADP
ftr-299	1250	18	boot	boot	NOUN
ftr-299	1250	19	,	,	PUNCT
ftr-299	1250	20	but	but	CCONJ
ftr-299	1250	21	§	§	PROPN
ftr-299	1250	22	121	121	NUM
ftr-299	1250	23	applied	apply	VERB
ftr-299	1250	24	to	to	PART
ftr-299	1250	25	provide	provide	VERB
ftr-299	1250	26	nonrecognition	nonrecognition	NOUN
ftr-299	1250	27	(	(	PUNCT
ftr-299	1250	28	for	for	ADP
ftr-299	1250	29	up	up	ADP
ftr-299	1250	30	to	to	PART
ftr-299	1250	31	$	$	SYM
ftr-299	1250	32	500,000	500,000	NUM
ftr-299	1250	33	)	)	PUNCT
ftr-299	1250	34	of	of	ADP
ftr-299	1250	35	gain	gain	NOUN
ftr-299	1250	36	on	on	ADP
ftr-299	1250	37	the	the	DET
ftr-299	1250	38	exchange	exchange	NOUN
ftr-299	1250	39	of	of	ADP
ftr-299	1250	40	the	the	DET
ftr-299	1250	41	old	old	ADJ
ftr-299	1250	42	personal	personal	ADJ
ftr-299	1250	43	residence	residence	NOUN
ftr-299	1250	44	for	for	ADP
ftr-299	1250	45	a	a	DET
ftr-299	1250	46	new	new	ADJ
ftr-299	1250	47	one	one	NUM
ftr-299	1250	48	.	.	PUNCT
ftr-299	1251	1	the	the	DET
ftr-299	1251	2	exact	exact	ADJ
ftr-299	1251	3	computations	computation	NOUN
ftr-299	1251	4	were	be	AUX
ftr-299	1251	5	left	leave	VERB
ftr-299	1251	6	to	to	PART
ftr-299	1251	7	be	be	AUX
ftr-299	1251	8	made	make	VERB
ftr-299	1251	9	under	under	ADP
ftr-299	1251	10	rule	rule	NOUN
ftr-299	1251	11	155	155	NUM
ftr-299	1251	12	.	.	PUNCT
ftr-299	1252	1	3	3	NUM
ftr-299	1252	2	.	.	X
ftr-299	1252	3	tax	tax	NOUN
ftr-299	1252	4	ai	ai	VERB
ftr-299	1252	5	n’t	n’t	ADJ
ftr-299	1252	6	horseshoes	horseshoe	NOUN
ftr-299	1252	7	:	:	PUNCT
ftr-299	1252	8	when	when	SCONJ
ftr-299	1252	9	the	the	DET
ftr-299	1252	10	regulations	regulation	NOUN
ftr-299	1252	11	say	say	VERB
ftr-299	1252	12	thirty	thirty	NUM
ftr-299	1252	13	years	year	NOUN
ftr-299	1252	14	,	,	PUNCT
ftr-299	1252	15	they	they	PRON
ftr-299	1252	16	do	do	AUX
ftr-299	1252	17	n’t	not	PART
ftr-299	1252	18	mean	mean	VERB
ftr-299	1252	19	21	21	NUM
ftr-299	1252	20	years	year	NOUN
ftr-299	1252	21	and	and	CCONJ
ftr-299	1252	22	4	4	NUM
ftr-299	1252	23	months	month	NOUN
ftr-299	1252	24	.	.	PUNCT
ftr-299	1253	1	vip	vip	PROPN
ftr-299	1253	2	’s	’s	PART
ftr-299	1253	3	industries	industries	PROPN
ftr-299	1253	4	inc	inc	PROPN
ftr-299	1253	5	.	.	PROPN
ftr-299	1254	1	v.	v.	PROPN
ftr-299	1254	2	commissioner	commissioner	PROPN
ftr-299	1254	3	,	,	PUNCT
ftr-299	1254	4	t.c	t.c	PROPN
ftr-299	1254	5	.	.	PROPN
ftr-299	1254	6	memo	memo	NOUN
ftr-299	1254	7	2013	2013	NUM
ftr-299	1254	8	-	-	SYM
ftr-299	1254	9	157	157	NUM
ftr-299	1254	10	(	(	PUNCT
ftr-299	1254	11	6/24/13	6/24/13	NUM
ftr-299	1254	12	)	)	PUNCT
ftr-299	1254	13	.	.	PUNCT
ftr-299	1255	1	through	through	ADP
ftr-299	1255	2	a	a	DET
ftr-299	1255	3	qi	qi	NOUN
ftr-299	1255	4	,	,	PUNCT
ftr-299	1255	5	the	the	DET
ftr-299	1255	6	taxpayer	taxpayer	NOUN
ftr-299	1255	7	exchanged	exchange	VERB
ftr-299	1255	8	a	a	DET
ftr-299	1255	9	leasehold	leasehold	NOUN
ftr-299	1255	10	with	with	ADP
ftr-299	1255	11	21	21	NUM
ftr-299	1255	12	years	year	NOUN
ftr-299	1255	13	and	and	CCONJ
ftr-299	1255	14	4	4	NUM
ftr-299	1255	15	months	month	NOUN
ftr-299	1255	16	remaining	remain	VERB
ftr-299	1255	17	for	for	ADP
ftr-299	1255	18	a	a	DET
ftr-299	1255	19	fee	fee	NOUN
ftr-299	1255	20	interest	interest	NOUN
ftr-299	1255	21	in	in	ADP
ftr-299	1255	22	other	other	ADJ
ftr-299	1255	23	real	real	ADJ
ftr-299	1255	24	estate	estate	NOUN
ftr-299	1255	25	.	.	PUNCT
ftr-299	1256	1	the	the	DET
ftr-299	1256	2	only	only	ADJ
ftr-299	1256	3	significant	significant	ADJ
ftr-299	1256	4	issue	issue	NOUN
ftr-299	1256	5	was	be	AUX
ftr-299	1256	6	whether	whether	SCONJ
ftr-299	1256	7	the	the	DET
ftr-299	1256	8	leasehold	leasehold	NOUN
ftr-299	1256	9	and	and	CCONJ
ftr-299	1256	10	fee	fee	NOUN
ftr-299	1256	11	interests	interest	NOUN
ftr-299	1256	12	were	be	AUX
ftr-299	1256	13	like	like	INTJ
ftr-299	1256	14	-	-	PUNCT
ftr-299	1256	15	kind	kind	NOUN
ftr-299	1256	16	under	under	ADP
ftr-299	1256	17	reg	reg	NOUN
ftr-299	1256	18	.	.	PUNCT
ftr-299	1257	1	§	§	PROPN
ftr-299	1257	2	1.1031	1.1031	NUM
ftr-299	1257	3	-	-	SYM
ftr-299	1257	4	1(c	1(c	NUM
ftr-299	1257	5	)	)	PUNCT
ftr-299	1257	6	,	,	PUNCT
ftr-299	1257	7	which	which	PRON
ftr-299	1257	8	states	state	VERB
ftr-299	1257	9	that	that	SCONJ
ftr-299	1257	10	§	§	PROPN
ftr-299	1257	11	1031	1031	NUM
ftr-299	1257	12	nonrecognition	nonrecognition	NOUN
ftr-299	1257	13	can	can	AUX
ftr-299	1257	14	apply	apply	VERB
ftr-299	1257	15	to	to	ADP
ftr-299	1257	16	an	an	DET
ftr-299	1257	17	exchange	exchange	NOUN
ftr-299	1257	18	of	of	ADP
ftr-299	1257	19	a	a	DET
ftr-299	1257	20	leasehold	leasehold	NOUN
ftr-299	1257	21	with	with	ADP
ftr-299	1257	22	30	30	NUM
ftr-299	1257	23	years	year	NOUN
ftr-299	1257	24	or	or	CCONJ
ftr-299	1257	25	more	more	ADJ
ftr-299	1257	26	to	to	PART
ftr-299	1257	27	run	run	VERB
ftr-299	1257	28	for	for	ADP
ftr-299	1257	29	a	a	DET
ftr-299	1257	30	fee	fee	NOUN
ftr-299	1257	31	interest	interest	NOUN
ftr-299	1257	32	.	.	PUNCT
ftr-299	1258	1	applying	apply	VERB
ftr-299	1258	2	may	may	AUX
ftr-299	1258	3	department	department	PROPN
ftr-299	1258	4	stores	stores	PROPN
ftr-299	1258	5	co.	co.	PROPN
ftr-299	1258	6	v.	v.	PROPN
ftr-299	1258	7	commissioner	commissioner	PROPN
ftr-299	1258	8	,	,	PUNCT
ftr-299	1258	9	16	16	NUM
ftr-299	1258	10	t.c	t.c	PROPN
ftr-299	1258	11	.	.	PROPN
ftr-299	1258	12	547	547	NUM
ftr-299	1258	13	(	(	PUNCT
ftr-299	1258	14	1951	1951	NUM
ftr-299	1258	15	)	)	PUNCT
ftr-299	1258	16	,	,	PUNCT
ftr-299	1258	17	which	which	PRON
ftr-299	1258	18	held	hold	VERB
ftr-299	1258	19	that	that	SCONJ
ftr-299	1258	20	a	a	DET
ftr-299	1258	21	20	20	NUM
ftr-299	1258	22	-	-	PUNCT
ftr-299	1258	23	year	year	NOUN
ftr-299	1258	24	leasehold	leasehold	NOUN
ftr-299	1258	25	was	be	AUX
ftr-299	1258	26	not	not	PART
ftr-299	1258	27	like	like	INTJ
ftr-299	1258	28	-	-	PUNCT
ftr-299	1258	29	kind	kind	NOUN
ftr-299	1258	30	to	to	ADP
ftr-299	1258	31	a	a	DET
ftr-299	1258	32	fee	fee	NOUN
ftr-299	1258	33	interest	interest	NOUN
ftr-299	1258	34	,	,	PUNCT
ftr-299	1258	35	judge	judge	NOUN
ftr-299	1258	36	marvel	marvel	PROPN
ftr-299	1258	37	held	hold	VERB
ftr-299	1258	38	that	that	SCONJ
ftr-299	1258	39	the	the	DET
ftr-299	1258	40	exchange	exchange	NOUN
ftr-299	1258	41	of	of	ADP
ftr-299	1258	42	a	a	DET
ftr-299	1258	43	leasehold	leasehold	NOUN
ftr-299	1258	44	with	with	ADP
ftr-299	1258	45	21	21	NUM
ftr-299	1258	46	years	year	NOUN
ftr-299	1258	47	and	and	CCONJ
ftr-299	1258	48	4	4	NUM
ftr-299	1258	49	months	month	NOUN
ftr-299	1258	50	remaining	remain	VERB
ftr-299	1258	51	for	for	ADP
ftr-299	1258	52	a	a	DET
ftr-299	1258	53	fee	fee	NOUN
ftr-299	1258	54	interest	interest	NOUN
ftr-299	1258	55	in	in	ADP
ftr-299	1258	56	other	other	ADJ
ftr-299	1258	57	real	real	ADJ
ftr-299	1258	58	estate	estate	NOUN
ftr-299	1258	59	did	do	AUX
ftr-299	1258	60	not	not	PART
ftr-299	1258	61	qualify	qualify	VERB
ftr-299	1258	62	as	as	ADP
ftr-299	1258	63	a	a	DET
ftr-299	1258	64	like	like	ADJ
ftr-299	1258	65	kind	kind	NOUN
ftr-299	1258	66	exchange	exchange	NOUN
ftr-299	1258	67	.	.	PUNCT
ftr-299	1259	1	4	4	X
ftr-299	1259	2	.	.	X
ftr-299	1259	3	that	that	SCONJ
ftr-299	1259	4	the	the	DET
ftr-299	1259	5	residual	residual	ADJ
ftr-299	1259	6	method	method	NOUN
ftr-299	1259	7	of	of	ADP
ftr-299	1259	8	valuing	value	VERB
ftr-299	1259	9	goodwill	goodwill	NOUN
ftr-299	1259	10	was	be	AUX
ftr-299	1259	11	the	the	DET
ftr-299	1259	12	proper	proper	ADJ
ftr-299	1259	13	method	method	NOUN
ftr-299	1259	14	was	be	AUX
ftr-299	1259	15	a	a	DET
ftr-299	1259	16	slam	slam	NOUN
ftr-299	1259	17	dunk	dunk	NOUN
ftr-299	1259	18	for	for	ADP
ftr-299	1259	19	the	the	DET
ftr-299	1259	20	government	government	NOUN
ftr-299	1259	21	,	,	PUNCT
ftr-299	1259	22	but	but	CCONJ
ftr-299	1259	23	its	its	PRON
ftr-299	1259	24	valuation	valuation	NOUN
ftr-299	1259	25	amount	amount	NOUN
ftr-299	1259	26	bounced	bounce	VERB
ftr-299	1259	27	off	off	ADP
ftr-299	1259	28	the	the	DET
ftr-299	1259	29	rim	rim	NOUN
ftr-299	1259	30	when	when	SCONJ
ftr-299	1259	31	the	the	DET
ftr-299	1259	32	facts	fact	NOUN
ftr-299	1259	33	were	be	AUX
ftr-299	1259	34	analyzed	analyze	VERB
ftr-299	1259	35	by	by	ADP
ftr-299	1259	36	the	the	DET
ftr-299	1259	37	court	court	NOUN
ftr-299	1259	38	.	.	PUNCT
ftr-299	1260	1	deseret	deseret	PROPN
ftr-299	1260	2	management	management	PROPN
ftr-299	1260	3	corp	corp	PROPN
ftr-299	1260	4	.	.	PROPN
ftr-299	1261	1	v.	v.	PROPN
ftr-299	1261	2	united	united	PROPN
ftr-299	1261	3	states	states	PROPN
ftr-299	1261	4	,	,	PUNCT
ftr-299	1261	5	112	112	NUM
ftr-299	1261	6	fed	feed	VERB
ftr-299	1261	7	.	.	PUNCT
ftr-299	1262	1	cl	cl	NOUN
ftr-299	1262	2	.	.	PUNCT
ftr-299	1263	1	438	438	NUM
ftr-299	1263	2	(	(	PUNCT
ftr-299	1263	3	8/22/13	8/22/13	NUM
ftr-299	1263	4	)	)	PUNCT
ftr-299	1263	5	.	.	PUNCT
ftr-299	1264	1	the	the	DET
ftr-299	1264	2	taxpayer	taxpayer	NOUN
ftr-299	1264	3	exchanged	exchange	VERB
ftr-299	1264	4	a	a	DET
ftr-299	1264	5	highly	highly	ADV
ftr-299	1264	6	appreciated	appreciated	ADJ
ftr-299	1264	7	radio	radio	NOUN
ftr-299	1264	8	station	station	NOUN
ftr-299	1264	9	in	in	ADP
ftr-299	1264	10	los	los	PROPN
ftr-299	1264	11	angeles	angeles	PROPN
ftr-299	1264	12	(	(	PUNCT
ftr-299	1264	13	kzla	kzla	NOUN
ftr-299	1264	14	)	)	PUNCT
ftr-299	1264	15	for	for	ADP
ftr-299	1264	16	several	several	ADJ
ftr-299	1264	17	radio	radio	NOUN
ftr-299	1264	18	stations	station	NOUN
ftr-299	1264	19	in	in	ADP
ftr-299	1264	20	st	st	PROPN
ftr-299	1264	21	.	.	PROPN
ftr-299	1264	22	louis	louis	PROPN
ftr-299	1264	23	and	and	CCONJ
ftr-299	1264	24	reported	report	VERB
ftr-299	1264	25	that	that	SCONJ
ftr-299	1264	26	pursuant	pursuant	NOUN
ftr-299	1264	27	to	to	ADP
ftr-299	1264	28	§	§	PROPN
ftr-299	1264	29	1031	1031	NUM
ftr-299	1264	30	no	no	DET
ftr-299	1264	31	gain	gain	NOUN
ftr-299	1264	32	had	have	AUX
ftr-299	1264	33	been	be	AUX
ftr-299	1264	34	recognized	recognize	VERB
ftr-299	1264	35	.	.	PUNCT
ftr-299	1265	1	the	the	DET
ftr-299	1265	2	government	government	NOUN
ftr-299	1265	3	asserted	assert	VERB
ftr-299	1265	4	that	that	SCONJ
ftr-299	1265	5	the	the	DET
ftr-299	1265	6	taxpayer	taxpayer	NOUN
ftr-299	1265	7	was	be	AUX
ftr-299	1265	8	required	require	VERB
ftr-299	1265	9	to	to	PART
ftr-299	1265	10	recognize	recognize	VERB
ftr-299	1265	11	gain	gain	NOUN
ftr-299	1265	12	with	with	ADP
ftr-299	1265	13	respect	respect	NOUN
ftr-299	1265	14	to	to	ADP
ftr-299	1265	15	the	the	DET
ftr-299	1265	16	exchange	exchange	NOUN
ftr-299	1265	17	2014	2014	NUM
ftr-299	1265	18	]	]	PUNCT
ftr-299	1265	19	recent	recent	ADJ
ftr-299	1265	20	developments	development	NOUN
ftr-299	1265	21	in	in	ADP
ftr-299	1265	22	federal	federal	ADJ
ftr-299	1265	23	income	income	NOUN
ftr-299	1265	24	taxation	taxation	NOUN
ftr-299	1265	25	289	289	NUM
ftr-299	1265	26	of	of	ADP
ftr-299	1265	27	kzla	kzla	NOUN
ftr-299	1265	28	’s	’s	PART
ftr-299	1265	29	goodwill	goodwill	NOUN
ftr-299	1265	30	because	because	SCONJ
ftr-299	1265	31	reg	reg	NOUN
ftr-299	1265	32	.	.	PUNCT
ftr-299	1266	1	§	§	PROPN
ftr-299	1266	2	1.1031(a)-2(c)(2	1.1031(a)-2(c)(2	NUM
ftr-299	1266	3	)	)	PUNCT
ftr-299	1266	4	provides	provide	VERB
ftr-299	1266	5	that	that	SCONJ
ftr-299	1266	6	“	"	PUNCT
ftr-299	1266	7	[	[	X
ftr-299	1266	8	t]he	t]he	ADV
ftr-299	1266	9	good	good	ADJ
ftr-299	1266	10	will	will	NOUN
ftr-299	1266	11	or	or	CCONJ
ftr-299	1266	12	going	go	VERB
ftr-299	1266	13	concern	concern	NOUN
ftr-299	1266	14	value	value	NOUN
ftr-299	1266	15	of	of	ADP
ftr-299	1266	16	a	a	DET
ftr-299	1266	17	business	business	NOUN
ftr-299	1266	18	is	be	AUX
ftr-299	1266	19	not	not	PART
ftr-299	1266	20	of	of	ADP
ftr-299	1266	21	a	a	DET
ftr-299	1266	22	like	like	ADJ
ftr-299	1266	23	kind	kind	NOUN
ftr-299	1266	24	to	to	ADP
ftr-299	1266	25	the	the	DET
ftr-299	1266	26	goodwill	goodwill	NOUN
ftr-299	1266	27	or	or	CCONJ
ftr-299	1266	28	going	go	VERB
ftr-299	1266	29	concern	concern	NOUN
ftr-299	1266	30	value	value	NOUN
ftr-299	1266	31	of	of	ADP
ftr-299	1266	32	another	another	DET
ftr-299	1266	33	business	business	NOUN
ftr-299	1266	34	.	.	PUNCT
ftr-299	1266	35	”	"	PUNCT
ftr-299	1267	1	the	the	DET
ftr-299	1267	2	taxpayer	taxpayer	NOUN
ftr-299	1267	3	took	take	VERB
ftr-299	1267	4	the	the	DET
ftr-299	1267	5	positions	position	NOUN
ftr-299	1267	6	that	that	SCONJ
ftr-299	1267	7	(	(	PUNCT
ftr-299	1267	8	1	1	X
ftr-299	1267	9	)	)	PUNCT
ftr-299	1267	10	as	as	ADP
ftr-299	1267	11	a	a	DET
ftr-299	1267	12	matter	matter	NOUN
ftr-299	1267	13	of	of	ADP
ftr-299	1267	14	law	law	NOUN
ftr-299	1267	15	goodwill	goodwill	NOUN
ftr-299	1267	16	never	never	ADV
ftr-299	1267	17	attached	attach	VERB
ftr-299	1267	18	to	to	ADP
ftr-299	1267	19	the	the	DET
ftr-299	1267	20	business	business	NOUN
ftr-299	1267	21	of	of	ADP
ftr-299	1267	22	a	a	DET
ftr-299	1267	23	broadcast	broadcast	NOUN
ftr-299	1267	24	radio	radio	NOUN
ftr-299	1267	25	station	station	NOUN
ftr-299	1267	26	,	,	PUNCT
ftr-299	1267	27	and	and	CCONJ
ftr-299	1267	28	(	(	PUNCT
ftr-299	1267	29	2	2	X
ftr-299	1267	30	)	)	PUNCT
ftr-299	1267	31	if	if	SCONJ
ftr-299	1267	32	goodwill	goodwill	NOUN
ftr-299	1267	33	could	could	AUX
ftr-299	1267	34	attach	attach	VERB
ftr-299	1267	35	to	to	ADP
ftr-299	1267	36	the	the	DET
ftr-299	1267	37	business	business	NOUN
ftr-299	1267	38	of	of	ADP
ftr-299	1267	39	a	a	DET
ftr-299	1267	40	broadcast	broadcast	NOUN
ftr-299	1267	41	radio	radio	NOUN
ftr-299	1267	42	station	station	NOUN
ftr-299	1267	43	,	,	PUNCT
ftr-299	1267	44	on	on	ADP
ftr-299	1267	45	the	the	DET
ftr-299	1267	46	facts	fact	NOUN
ftr-299	1267	47	the	the	DET
ftr-299	1267	48	value	value	NOUN
ftr-299	1267	49	of	of	ADP
ftr-299	1267	50	the	the	DET
ftr-299	1267	51	goodwill	goodwill	NOUN
ftr-299	1267	52	of	of	ADP
ftr-299	1267	53	kzla	kzla	NOUN
ftr-299	1267	54	was	be	AUX
ftr-299	1267	55	zero	zero	NUM
ftr-299	1267	56	.	.	PUNCT
ftr-299	1268	1	the	the	DET
ftr-299	1268	2	parties	party	NOUN
ftr-299	1268	3	agreed	agree	VERB
ftr-299	1268	4	that	that	SCONJ
ftr-299	1268	5	the	the	DET
ftr-299	1268	6	aggregate	aggregate	ADJ
ftr-299	1268	7	value	value	NOUN
ftr-299	1268	8	of	of	ADP
ftr-299	1268	9	the	the	DET
ftr-299	1268	10	exchanged	exchange	VERB
ftr-299	1268	11	property	property	NOUN
ftr-299	1268	12	was	be	AUX
ftr-299	1268	13	$	$	SYM
ftr-299	1268	14	185	185	NUM
ftr-299	1268	15	million	million	NUM
ftr-299	1268	16	and	and	CCONJ
ftr-299	1268	17	stipulated	stipulate	VERB
ftr-299	1268	18	that	that	SCONJ
ftr-299	1268	19	the	the	DET
ftr-299	1268	20	value	value	NOUN
ftr-299	1268	21	of	of	ADP
ftr-299	1268	22	all	all	DET
ftr-299	1268	23	tangible	tangible	ADJ
ftr-299	1268	24	assets	asset	NOUN
ftr-299	1268	25	of	of	ADP
ftr-299	1268	26	kzla	kzla	NOUN
ftr-299	1268	27	was	be	AUX
ftr-299	1268	28	$	$	SYM
ftr-299	1268	29	3,384,637	3,384,637	NUM
ftr-299	1268	30	,	,	PUNCT
ftr-299	1268	31	and	and	CCONJ
ftr-299	1268	32	that	that	SCONJ
ftr-299	1268	33	the	the	DET
ftr-299	1268	34	value	value	NOUN
ftr-299	1268	35	of	of	ADP
ftr-299	1268	36	all	all	DET
ftr-299	1268	37	intangible	intangible	ADJ
ftr-299	1268	38	assets	asset	NOUN
ftr-299	1268	39	of	of	ADP
ftr-299	1268	40	kzla	kzla	NOUN
ftr-299	1268	41	,	,	PUNCT
ftr-299	1268	42	apart	apart	ADV
ftr-299	1268	43	from	from	ADP
ftr-299	1268	44	its	its	PRON
ftr-299	1268	45	fcc	fcc	PROPN
ftr-299	1268	46	license	license	NOUN
ftr-299	1268	47	and	and	CCONJ
ftr-299	1268	48	any	any	DET
ftr-299	1268	49	goodwill	goodwill	NOUN
ftr-299	1268	50	,	,	PUNCT
ftr-299	1268	51	was	be	AUX
ftr-299	1268	52	$	$	SYM
ftr-299	1268	53	4,858,317	4,858,317	NUM
ftr-299	1268	54	.	.	PUNCT
ftr-299	1269	1	the	the	DET
ftr-299	1269	2	taxpayer	taxpayer	NOUN
ftr-299	1269	3	took	take	VERB
ftr-299	1269	4	the	the	DET
ftr-299	1269	5	position	position	NOUN
ftr-299	1269	6	that	that	SCONJ
ftr-299	1269	7	the	the	DET
ftr-299	1269	8	value	value	NOUN
ftr-299	1269	9	of	of	ADP
ftr-299	1269	10	the	the	DET
ftr-299	1269	11	fcc	fcc	PROPN
ftr-299	1269	12	license	license	NOUN
ftr-299	1269	13	was	be	AUX
ftr-299	1269	14	the	the	DET
ftr-299	1269	15	$	$	SYM
ftr-299	1269	16	176,757,046	176,757,046	NUM
ftr-299	1269	17	that	that	PRON
ftr-299	1269	18	remained	remain	VERB
ftr-299	1269	19	after	after	ADP
ftr-299	1269	20	accounting	account	VERB
ftr-299	1269	21	for	for	ADP
ftr-299	1269	22	those	those	DET
ftr-299	1269	23	other	other	ADJ
ftr-299	1269	24	assets	asset	NOUN
ftr-299	1269	25	,	,	PUNCT
ftr-299	1269	26	leaving	leave	VERB
ftr-299	1269	27	nothing	nothing	PRON
ftr-299	1269	28	to	to	PART
ftr-299	1269	29	be	be	AUX
ftr-299	1269	30	assigned	assign	VERB
ftr-299	1269	31	to	to	ADP
ftr-299	1269	32	goodwill	goodwill	NOUN
ftr-299	1269	33	under	under	ADP
ftr-299	1269	34	the	the	DET
ftr-299	1269	35	residual	residual	ADJ
ftr-299	1269	36	method	method	NOUN
ftr-299	1269	37	.	.	PUNCT
ftr-299	1270	1	first	first	ADV
ftr-299	1270	2	,	,	PUNCT
ftr-299	1270	3	the	the	DET
ftr-299	1270	4	court	court	NOUN
ftr-299	1270	5	of	of	ADP
ftr-299	1270	6	federal	federal	ADJ
ftr-299	1270	7	claims	claim	NOUN
ftr-299	1270	8	(	(	PUNCT
ftr-299	1270	9	judge	judge	NOUN
ftr-299	1270	10	allegra	allegra	PROPN
ftr-299	1270	11	)	)	PUNCT
ftr-299	1270	12	rejected	reject	VERB
ftr-299	1270	13	the	the	DET
ftr-299	1270	14	taxpayer	taxpayer	NOUN
ftr-299	1270	15	’s	’s	PART
ftr-299	1270	16	argument	argument	NOUN
ftr-299	1270	17	that	that	SCONJ
ftr-299	1270	18	as	as	ADP
ftr-299	1270	19	a	a	DET
ftr-299	1270	20	matter	matter	NOUN
ftr-299	1270	21	of	of	ADP
ftr-299	1270	22	law	law	NOUN
ftr-299	1270	23	goodwill	goodwill	NOUN
ftr-299	1270	24	never	never	ADV
ftr-299	1270	25	attached	attach	VERB
ftr-299	1270	26	to	to	ADP
ftr-299	1270	27	the	the	DET
ftr-299	1270	28	business	business	NOUN
ftr-299	1270	29	of	of	ADP
ftr-299	1270	30	a	a	DET
ftr-299	1270	31	broadcast	broadcast	NOUN
ftr-299	1270	32	radio	radio	NOUN
ftr-299	1270	33	station	station	NOUN
ftr-299	1270	34	.	.	PUNCT
ftr-299	1271	1	the	the	DET
ftr-299	1271	2	taxpayer	taxpayer	NOUN
ftr-299	1271	3	argued	argue	VERB
ftr-299	1271	4	that	that	SCONJ
ftr-299	1271	5	a	a	DET
ftr-299	1271	6	radio	radio	NOUN
ftr-299	1271	7	station	station	NOUN
ftr-299	1271	8	can	can	AUX
ftr-299	1271	9	never	never	ADV
ftr-299	1271	10	possess	possess	VERB
ftr-299	1271	11	goodwill	goodwill	NOUN
ftr-299	1271	12	because	because	SCONJ
ftr-299	1271	13	audience	audience	NOUN
ftr-299	1271	14	loyalty	loyalty	NOUN
ftr-299	1271	15	is	be	AUX
ftr-299	1271	16	a	a	DET
ftr-299	1271	17	matter	matter	NOUN
ftr-299	1271	18	of	of	ADP
ftr-299	1271	19	format	format	NOUN
ftr-299	1271	20	and	and	CCONJ
ftr-299	1271	21	online	online	ADJ
ftr-299	1271	22	personalities	personality	NOUN
ftr-299	1271	23	.	.	PUNCT
ftr-299	1272	1	judge	judge	PROPN
ftr-299	1272	2	allegra	allegra	PROPN
ftr-299	1272	3	responded	respond	VERB
ftr-299	1272	4	that	that	SCONJ
ftr-299	1272	5	listeners	listener	NOUN
ftr-299	1272	6	might	might	AUX
ftr-299	1272	7	flee	flee	VERB
ftr-299	1272	8	a	a	DET
ftr-299	1272	9	station	station	NOUN
ftr-299	1272	10	that	that	PRON
ftr-299	1272	11	suddenly	suddenly	ADV
ftr-299	1272	12	changes	change	VERB
ftr-299	1272	13	its	its	PRON
ftr-299	1272	14	format	format	NOUN
ftr-299	1272	15	or	or	CCONJ
ftr-299	1272	16	on	on	ADP
ftr-299	1272	17	-	-	PUNCT
ftr-299	1272	18	air	air	NOUN
ftr-299	1272	19	personalities	personality	NOUN
ftr-299	1272	20	,	,	PUNCT
ftr-299	1272	21	however	however	ADV
ftr-299	1272	22	,	,	PUNCT
ftr-299	1272	23	does	do	AUX
ftr-299	1272	24	not	not	PART
ftr-299	1272	25	prove	prove	VERB
ftr-299	1272	26	plaintiff	plaintiff	NOUN
ftr-299	1272	27	’s	’s	PART
ftr-299	1272	28	point	point	NOUN
ftr-299	1272	29	—	—	PUNCT
ftr-299	1272	30	any	any	PRON
ftr-299	1272	31	more	more	ADJ
ftr-299	1272	32	than	than	SCONJ
ftr-299	1272	33	it	it	PRON
ftr-299	1272	34	would	would	AUX
ftr-299	1272	35	be	be	AUX
ftr-299	1272	36	true	true	ADJ
ftr-299	1272	37	to	to	PART
ftr-299	1272	38	say	say	VERB
ftr-299	1272	39	that	that	SCONJ
ftr-299	1272	40	other	other	ADJ
ftr-299	1272	41	types	type	NOUN
ftr-299	1272	42	of	of	ADP
ftr-299	1272	43	businesses	business	NOUN
ftr-299	1272	44	can	can	AUX
ftr-299	1272	45	not	not	PART
ftr-299	1272	46	have	have	VERB
ftr-299	1272	47	goodwill	goodwill	NOUN
ftr-299	1272	48	because	because	SCONJ
ftr-299	1272	49	they	they	PRON
ftr-299	1272	50	would	would	AUX
ftr-299	1272	51	lose	lose	VERB
ftr-299	1272	52	their	their	PRON
ftr-299	1272	53	customers	customer	NOUN
ftr-299	1272	54	if	if	SCONJ
ftr-299	1272	55	they	they	PRON
ftr-299	1272	56	fundamentally	fundamentally	ADV
ftr-299	1272	57	changed	change	VERB
ftr-299	1272	58	their	their	PRON
ftr-299	1272	59	business	business	NOUN
ftr-299	1272	60	plan	plan	NOUN
ftr-299	1272	61	.	.	PUNCT
ftr-299	1273	1	can	can	AUX
ftr-299	1273	2	it	it	PRON
ftr-299	1273	3	be	be	AUX
ftr-299	1273	4	that	that	SCONJ
ftr-299	1273	5	nationally	nationally	ADV
ftr-299	1273	6	-	-	PUNCT
ftr-299	1273	7	recognized	recognize	VERB
ftr-299	1273	8	restaurant	restaurant	NOUN
ftr-299	1273	9	chains	chain	NOUN
ftr-299	1273	10	lack	lack	VERB
ftr-299	1273	11	goodwill	goodwill	NOUN
ftr-299	1273	12	because	because	SCONJ
ftr-299	1273	13	their	their	PRON
ftr-299	1273	14	customers	customer	NOUN
ftr-299	1273	15	might	might	AUX
ftr-299	1273	16	flee	flee	VERB
ftr-299	1273	17	if	if	SCONJ
ftr-299	1273	18	they	they	PRON
ftr-299	1273	19	radically	radically	ADV
ftr-299	1273	20	changed	change	VERB
ftr-299	1273	21	their	their	PRON
ftr-299	1273	22	menus	menu	NOUN
ftr-299	1273	23	;	;	PUNCT
ftr-299	1273	24	or	or	CCONJ
ftr-299	1273	25	that	that	SCONJ
ftr-299	1273	26	sporting	sport	VERB
ftr-299	1273	27	goods	good	NOUN
ftr-299	1273	28	stores	store	NOUN
ftr-299	1273	29	lack	lack	VERB
ftr-299	1273	30	goodwill	goodwill	NOUN
ftr-299	1273	31	because	because	SCONJ
ftr-299	1273	32	they	they	PRON
ftr-299	1273	33	might	might	AUX
ftr-299	1273	34	decide	decide	VERB
ftr-299	1273	35	to	to	PART
ftr-299	1273	36	sell	sell	VERB
ftr-299	1273	37	only	only	ADJ
ftr-299	1273	38	flowers	flower	NOUN
ftr-299	1273	39	;	;	PUNCT
ftr-299	1273	40	or	or	CCONJ
ftr-299	1273	41	that	that	SCONJ
ftr-299	1273	42	familiar	familiar	ADJ
ftr-299	1273	43	chains	chain	NOUN
ftr-299	1273	44	of	of	ADP
ftr-299	1273	45	coffee	coffee	NOUN
ftr-299	1273	46	purveyors	purveyor	NOUN
ftr-299	1273	47	lack	lack	VERB
ftr-299	1273	48	good	good	ADJ
ftr-299	1273	49	will	will	NOUN
ftr-299	1273	50	because	because	SCONJ
ftr-299	1273	51	they	they	PRON
ftr-299	1273	52	would	would	AUX
ftr-299	1273	53	lose	lose	VERB
ftr-299	1273	54	their	their	PRON
ftr-299	1273	55	current	current	ADJ
ftr-299	1273	56	business	business	NOUN
ftr-299	1273	57	if	if	SCONJ
ftr-299	1273	58	they	they	PRON
ftr-299	1273	59	sold	sell	VERB
ftr-299	1273	60	only	only	ADV
ftr-299	1273	61	soda	soda	NOUN
ftr-299	1273	62	?	?	PUNCT
ftr-299	1274	1	one	one	PRON
ftr-299	1274	2	would	would	AUX
ftr-299	1274	3	think	think	VERB
ftr-299	1274	4	not	not	PART
ftr-299	1274	5	.	.	PUNCT
ftr-299	1274	6	...	...	PUNCT
ftr-299	1275	1	put	put	VERB
ftr-299	1275	2	another	another	DET
ftr-299	1275	3	way	way	NOUN
ftr-299	1275	4	,	,	PUNCT
ftr-299	1275	5	whether	whether	SCONJ
ftr-299	1275	6	goodwill	goodwill	NOUN
ftr-299	1275	7	exists	exist	VERB
ftr-299	1275	8	as	as	ADP
ftr-299	1275	9	part	part	NOUN
ftr-299	1275	10	of	of	ADP
ftr-299	1275	11	the	the	DET
ftr-299	1275	12	assets	asset	NOUN
ftr-299	1275	13	acquired	acquire	VERB
ftr-299	1275	14	in	in	ADP
ftr-299	1275	15	a	a	DET
ftr-299	1275	16	transaction	transaction	NOUN
ftr-299	1275	17	can	can	AUX
ftr-299	1275	18	not	not	PART
ftr-299	1275	19	depend	depend	VERB
ftr-299	1275	20	upon	upon	SCONJ
ftr-299	1275	21	whether	whether	SCONJ
ftr-299	1275	22	the	the	DET
ftr-299	1275	23	buyer	buyer	NOUN
ftr-299	1275	24	concludes	conclude	VERB
ftr-299	1275	25	that	that	SCONJ
ftr-299	1275	26	it	it	PRON
ftr-299	1275	27	is	be	AUX
ftr-299	1275	28	in	in	ADP
ftr-299	1275	29	its	its	PRON
ftr-299	1275	30	best	good	ADJ
ftr-299	1275	31	interests	interest	NOUN
ftr-299	1275	32	to	to	PART
ftr-299	1275	33	sustain	sustain	VERB
ftr-299	1275	34	the	the	DET
ftr-299	1275	35	prior	prior	ADJ
ftr-299	1275	36	business	business	NOUN
ftr-299	1275	37	model	model	NOUN
ftr-299	1275	38	—	—	PUNCT
ftr-299	1275	39	that	that	SCONJ
ftr-299	1275	40	the	the	DET
ftr-299	1275	41	prior	prior	ADJ
ftr-299	1275	42	goodwill	goodwill	NOUN
ftr-299	1275	43	must	must	AUX
ftr-299	1275	44	be	be	AUX
ftr-299	1275	45	accounted	account	VERB
ftr-299	1275	46	for	for	ADP
ftr-299	1275	47	if	if	SCONJ
ftr-299	1275	48	the	the	DET
ftr-299	1275	49	prior	prior	ADJ
ftr-299	1275	50	business	business	NOUN
ftr-299	1275	51	model	model	NOUN
ftr-299	1275	52	is	be	AUX
ftr-299	1275	53	maintained	maintain	VERB
ftr-299	1275	54	,	,	PUNCT
ftr-299	1275	55	but	but	CCONJ
ftr-299	1275	56	not	not	PART
ftr-299	1275	57	if	if	SCONJ
ftr-299	1275	58	that	that	DET
ftr-299	1275	59	model	model	NOUN
ftr-299	1275	60	is	be	AUX
ftr-299	1275	61	modified	modify	VERB
ftr-299	1275	62	.	.	PUNCT
ftr-299	1276	1			PRON
ftr-299	1276	2	turning	turn	VERB
ftr-299	1276	3	next	next	ADV
ftr-299	1276	4	to	to	ADP
ftr-299	1276	5	the	the	DET
ftr-299	1276	6	factual	factual	ADJ
ftr-299	1276	7	valuation	valuation	NOUN
ftr-299	1276	8	issue	issue	NOUN
ftr-299	1276	9	,	,	PUNCT
ftr-299	1276	10	judge	judge	PROPN
ftr-299	1276	11	allegra	allegra	PROPN
ftr-299	1276	12	handed	hand	VERB
ftr-299	1276	13	the	the	DET
ftr-299	1276	14	taxpayer	taxpayer	NOUN
ftr-299	1276	15	a	a	DET
ftr-299	1276	16	complete	complete	ADJ
ftr-299	1276	17	victory	victory	NOUN
ftr-299	1276	18	,	,	PUNCT
ftr-299	1276	19	based	base	VERB
ftr-299	1276	20	not	not	PART
ftr-299	1276	21	on	on	ADP
ftr-299	1276	22	the	the	DET
ftr-299	1276	23	taxpayer	taxpayer	NOUN
ftr-299	1276	24	’s	’s	PART
ftr-299	1276	25	expert	expert	PROPN
ftr-299	1276	26	’s	’s	PART
ftr-299	1276	27	report	report	NOUN
ftr-299	1276	28	and	and	CCONJ
ftr-299	1276	29	analysis	analysis	NOUN
ftr-299	1276	30	,	,	PUNCT
ftr-299	1276	31	which	which	PRON
ftr-299	1276	32	he	he	PRON
ftr-299	1276	33	had	have	AUX
ftr-299	1276	34	rejected	reject	VERB
ftr-299	1276	35	but	but	CCONJ
ftr-299	1276	36	by	by	ADP
ftr-299	1276	37	using	use	VERB
ftr-299	1276	38	the	the	DET
ftr-299	1276	39	government	government	NOUN
ftr-299	1276	40	’s	’s	PART
ftr-299	1276	41	expert	expert	NOUN
ftr-299	1276	42	’s	’s	PART
ftr-299	1276	43	methodology	methodology	NOUN
ftr-299	1276	44	,	,	PUNCT
ftr-299	1276	45	modified	modify	VERB
ftr-299	1276	46	to	to	PART
ftr-299	1276	47	correct	correct	VERB
ftr-299	1276	48	what	what	PRON
ftr-299	1276	49	he	he	PRON
ftr-299	1276	50	found	find	VERB
ftr-299	1276	51	to	to	PART
ftr-299	1276	52	be	be	AUX
ftr-299	1276	53	errors	error	NOUN
ftr-299	1276	54	in	in	ADP
ftr-299	1276	55	the	the	DET
ftr-299	1276	56	methodology	methodology	NOUN
ftr-299	1276	57	.	.	PUNCT
ftr-299	1277	1	in	in	ADP
ftr-299	1277	2	the	the	DET
ftr-299	1277	3	end	end	NOUN
ftr-299	1277	4	,	,	PUNCT
ftr-299	1277	5	applying	apply	VERB
ftr-299	1277	6	the	the	DET
ftr-299	1277	7	residual	residual	ADJ
ftr-299	1277	8	valuation	valuation	NOUN
ftr-299	1277	9	method	method	NOUN
ftr-299	1277	10	,	,	PUNCT
ftr-299	1277	11	judge	judge	PROPN
ftr-299	1277	12	allegra	allegra	PROPN
ftr-299	1277	13	concluded	conclude	VERB
ftr-299	1277	14	that	that	SCONJ
ftr-299	1277	15	the	the	DET
ftr-299	1277	16	value	value	NOUN
ftr-299	1277	17	of	of	ADP
ftr-299	1277	18	the	the	DET
ftr-299	1277	19	fcc	fcc	PROPN
ftr-299	1277	20	license	license	NOUN
ftr-299	1277	21	,	,	PUNCT
ftr-299	1277	22	determining	determine	VERB
ftr-299	1277	23	by	by	ADP
ftr-299	1277	24	discounting	discount	VERB
ftr-299	1277	25	the	the	DET
ftr-299	1277	26	expected	expect	VERB
ftr-299	1277	27	net	net	ADJ
ftr-299	1277	28	cash	cash	NOUN
ftr-299	1277	29	flow	flow	NOUN
ftr-299	1277	30	from	from	ADP
ftr-299	1277	31	the	the	DET
ftr-299	1277	32	license	license	NOUN
ftr-299	1277	33	as	as	SCONJ
ftr-299	1277	34	if	if	SCONJ
ftr-299	1277	35	it	it	PRON
ftr-299	1277	36	belonged	belong	VERB
ftr-299	1277	37	to	to	ADP
ftr-299	1277	38	a	a	DET
ftr-299	1277	39	290	290	NUM
ftr-299	1277	40	florida	florida	PROPN
ftr-299	1277	41	tax	tax	NOUN
ftr-299	1277	42	review	review	NOUN
ftr-299	1278	1	[	[	X
ftr-299	1278	2	vol	vol	NOUN
ftr-299	1278	3	.	.	PUNCT
ftr-299	1279	1	15:5	15:5	NUM
ftr-299	1279	2	start	start	VERB
ftr-299	1279	3	-	-	PUNCT
ftr-299	1279	4	up	up	ADP
ftr-299	1279	5	company	company	NOUN
ftr-299	1279	6	,	,	PUNCT
ftr-299	1279	7	was	be	AUX
ftr-299	1279	8	at	at	ADV
ftr-299	1279	9	least	least	ADV
ftr-299	1279	10	$	$	SYM
ftr-299	1279	11	176,757,046	176,757,046	NUM
ftr-299	1279	12	,	,	PUNCT
ftr-299	1279	13	leaving	leave	VERB
ftr-299	1279	14	nothing	nothing	PRON
ftr-299	1279	15	to	to	PART
ftr-299	1279	16	be	be	AUX
ftr-299	1279	17	assigned	assign	VERB
ftr-299	1279	18	to	to	ADP
ftr-299	1279	19	goodwill	goodwill	NOUN
ftr-299	1279	20	.	.	PUNCT
ftr-299	1280	1	5	5	X
ftr-299	1280	2	.	.	X
ftr-299	1280	3	the	the	DET
ftr-299	1280	4	magistrate	magistrate	ADJ
ftr-299	1280	5	judge	judge	NOUN
ftr-299	1280	6	was	be	AUX
ftr-299	1280	7	n’t	not	PART
ftr-299	1280	8	fooled	fool	VERB
ftr-299	1280	9	by	by	ADP
ftr-299	1280	10	the	the	DET
ftr-299	1280	11	disguised	disguise	VERB
ftr-299	1280	12	related	relate	VERB
ftr-299	1280	13	party	party	NOUN
ftr-299	1280	14	exchange	exchange	NOUN
ftr-299	1280	15	.	.	PUNCT
ftr-299	1281	1	north	north	ADJ
ftr-299	1281	2	central	central	PROPN
ftr-299	1281	3	rental	rental	PROPN
ftr-299	1281	4	&	&	CCONJ
ftr-299	1281	5	leasing	leasing	PROPN
ftr-299	1281	6	,	,	PUNCT
ftr-299	1281	7	llc	llc	PROPN
ftr-299	1281	8	v.	v.	PROPN
ftr-299	1281	9	united	united	PROPN
ftr-299	1281	10	states	states	PROPN
ftr-299	1281	11	,	,	PUNCT
ftr-299	1281	12	112	112	NUM
ftr-299	1281	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	1281	14	2013	2013	NUM
ftr-299	1281	15	-	-	SYM
ftr-299	1281	16	7045	7045	NUM
ftr-299	1281	17	(	(	PUNCT
ftr-299	1281	18	d.	d.	PROPN
ftr-299	1281	19	n.d	n.d	PROPN
ftr-299	1281	20	.	.	PROPN
ftr-299	1281	21	9/3/13	9/3/13	NUM
ftr-299	1281	22	)	)	PUNCT
ftr-299	1281	23	.	.	PUNCT
ftr-299	1282	1	north	north	NOUN
ftr-299	1282	2	central	central	PROPN
ftr-299	1282	3	was	be	AUX
ftr-299	1282	4	an	an	DET
ftr-299	1282	5	llc	llc	NOUN
ftr-299	1282	6	taxed	tax	VERB
ftr-299	1282	7	as	as	ADP
ftr-299	1282	8	a	a	DET
ftr-299	1282	9	partnership	partnership	NOUN
ftr-299	1282	10	owned	own	VERB
ftr-299	1282	11	99	99	NUM
ftr-299	1282	12	percent	percent	NOUN
ftr-299	1282	13	by	by	ADP
ftr-299	1282	14	butler	butler	NOUN
ftr-299	1282	15	machinery	machinery	NOUN
ftr-299	1282	16	corporation	corporation	NOUN
ftr-299	1282	17	and	and	CCONJ
ftr-299	1282	18	1	1	NUM
ftr-299	1282	19	percent	percent	NOUN
ftr-299	1282	20	by	by	ADP
ftr-299	1282	21	mr	mr	PROPN
ftr-299	1282	22	.	.	PROPN
ftr-299	1282	23	butler	butler	PROPN
ftr-299	1282	24	personally	personally	ADV
ftr-299	1282	25	.	.	PUNCT
ftr-299	1283	1	butler	butler	PROPN
ftr-299	1283	2	machinery	machinery	NOUN
ftr-299	1283	3	was	be	AUX
ftr-299	1283	4	a	a	DET
ftr-299	1283	5	dealer	dealer	NOUN
ftr-299	1283	6	in	in	ADP
ftr-299	1283	7	heavy	heavy	ADJ
ftr-299	1283	8	equipment	equipment	NOUN
ftr-299	1283	9	and	and	CCONJ
ftr-299	1283	10	north	north	NOUN
ftr-299	1283	11	central	central	NOUN
ftr-299	1283	12	engaged	engage	VERB
ftr-299	1283	13	in	in	ADP
ftr-299	1283	14	equipment	equipment	NOUN
ftr-299	1283	15	leasing	leasing	NOUN
ftr-299	1283	16	.	.	PUNCT
ftr-299	1284	1	north	north	NOUN
ftr-299	1284	2	central	central	ADJ
ftr-299	1284	3	and	and	CCONJ
ftr-299	1284	4	butler	butler	NOUN
ftr-299	1284	5	machinery	machinery	NOUN
ftr-299	1284	6	engaged	engage	VERB
ftr-299	1284	7	in	in	ADP
ftr-299	1284	8	almost	almost	ADV
ftr-299	1284	9	400	400	NUM
ftr-299	1284	10	transactions	transaction	NOUN
ftr-299	1284	11	that	that	PRON
ftr-299	1284	12	it	it	PRON
ftr-299	1284	13	claimed	claim	VERB
ftr-299	1284	14	were	be	AUX
ftr-299	1284	15	entitled	entitle	VERB
ftr-299	1284	16	to	to	ADP
ftr-299	1284	17	§	§	PROPN
ftr-299	1284	18	1031	1031	NUM
ftr-299	1284	19	like	like	ADP
ftr-299	1284	20	-	-	PUNCT
ftr-299	1284	21	kind	kind	NOUN
ftr-299	1284	22	exchange	exchange	NOUN
ftr-299	1284	23	nonrecognition	nonrecognition	NOUN
ftr-299	1284	24	,	,	PUNCT
ftr-299	1284	25	but	but	CCONJ
ftr-299	1284	26	the	the	DET
ftr-299	1284	27	irs	irs	PROPN
ftr-299	1284	28	and	and	CCONJ
ftr-299	1284	29	government	government	NOUN
ftr-299	1284	30	took	take	VERB
ftr-299	1284	31	the	the	DET
ftr-299	1284	32	position	position	NOUN
ftr-299	1284	33	that	that	PRON
ftr-299	1284	34	pursuant	pursuant	VERB
ftr-299	1284	35	to	to	ADP
ftr-299	1284	36	the	the	DET
ftr-299	1284	37	§	§	PROPN
ftr-299	1284	38	1031(f	1031(f	NUM
ftr-299	1284	39	)	)	PUNCT
ftr-299	1284	40	relatedparty	relatedparty	NOUN
ftr-299	1284	41	rules	rule	NOUN
ftr-299	1284	42	,	,	PUNCT
ftr-299	1284	43	§	§	PROPN
ftr-299	1284	44	1031	1031	NUM
ftr-299	1284	45	treatment	treatment	NOUN
ftr-299	1284	46	was	be	AUX
ftr-299	1284	47	not	not	PART
ftr-299	1284	48	available	available	ADJ
ftr-299	1284	49	.	.	PUNCT
ftr-299	1285	1	each	each	PRON
ftr-299	1285	2	of	of	ADP
ftr-299	1285	3	the	the	DET
ftr-299	1285	4	transactions	transaction	NOUN
ftr-299	1285	5	followed	follow	VERB
ftr-299	1285	6	essentially	essentially	ADV
ftr-299	1285	7	the	the	DET
ftr-299	1285	8	same	same	ADJ
ftr-299	1285	9	format	format	NOUN
ftr-299	1285	10	.	.	PUNCT
ftr-299	1286	1	north	north	NOUN
ftr-299	1286	2	central	central	PROPN
ftr-299	1286	3	desired	desire	VERB
ftr-299	1286	4	to	to	PART
ftr-299	1286	5	dispose	dispose	VERB
ftr-299	1286	6	of	of	ADP
ftr-299	1286	7	equipment	equipment	NOUN
ftr-299	1286	8	that	that	PRON
ftr-299	1286	9	it	it	PRON
ftr-299	1286	10	had	have	AUX
ftr-299	1286	11	rented	rent	VERB
ftr-299	1286	12	out	out	ADP
ftr-299	1286	13	for	for	ADP
ftr-299	1286	14	a	a	DET
ftr-299	1286	15	number	number	NOUN
ftr-299	1286	16	of	of	ADP
ftr-299	1286	17	years	year	NOUN
ftr-299	1286	18	(	(	PUNCT
ftr-299	1286	19	and	and	CCONJ
ftr-299	1286	20	which	which	PRON
ftr-299	1286	21	had	have	VERB
ftr-299	1286	22	a	a	DET
ftr-299	1286	23	fair	fair	ADJ
ftr-299	1286	24	market	market	NOUN
ftr-299	1286	25	value	value	NOUN
ftr-299	1286	26	in	in	ADP
ftr-299	1286	27	excess	excess	NOUN
ftr-299	1286	28	of	of	ADP
ftr-299	1286	29	adjusted	adjusted	ADJ
ftr-299	1286	30	basis	basis	NOUN
ftr-299	1286	31	)	)	PUNCT
ftr-299	1286	32	.	.	PUNCT
ftr-299	1287	1	north	north	PROPN
ftr-299	1287	2	central	central	PROPN
ftr-299	1287	3	conveyed	convey	VERB
ftr-299	1287	4	the	the	DET
ftr-299	1287	5	equipment	equipment	NOUN
ftr-299	1287	6	to	to	ADP
ftr-299	1287	7	a	a	DET
ftr-299	1287	8	qi	qi	NOUN
ftr-299	1287	9	.	.	PUNCT
ftr-299	1288	1	the	the	DET
ftr-299	1288	2	qi	qi	PROPN
ftr-299	1288	3	sold	sell	VERB
ftr-299	1288	4	the	the	DET
ftr-299	1288	5	truck	truck	NOUN
ftr-299	1288	6	to	to	ADP
ftr-299	1288	7	the	the	DET
ftr-299	1288	8	unrelated	unrelated	ADJ
ftr-299	1288	9	third	third	ADJ
ftr-299	1288	10	-	-	PUNCT
ftr-299	1288	11	party	party	NOUN
ftr-299	1288	12	customer	customer	NOUN
ftr-299	1288	13	.	.	PUNCT
ftr-299	1289	1	butler	butler	PROPN
ftr-299	1289	2	bought	buy	VERB
ftr-299	1289	3	the	the	DET
ftr-299	1289	4	replacement	replacement	NOUN
ftr-299	1289	5	equipment	equipment	NOUN
ftr-299	1289	6	from	from	ADP
ftr-299	1289	7	caterpillar	caterpillar	NOUN
ftr-299	1289	8	under	under	ADP
ftr-299	1289	9	a	a	DET
ftr-299	1289	10	180	180	NUM
ftr-299	1289	11	day	day	NOUN
ftr-299	1289	12	payment	payment	NOUN
ftr-299	1289	13	plan	plan	NOUN
ftr-299	1289	14	.	.	PUNCT
ftr-299	1290	1	the	the	DET
ftr-299	1290	2	qi	qi	PROPN
ftr-299	1290	3	used	use	VERB
ftr-299	1290	4	the	the	DET
ftr-299	1290	5	cash	cash	NOUN
ftr-299	1290	6	from	from	ADP
ftr-299	1290	7	the	the	DET
ftr-299	1290	8	sale	sale	NOUN
ftr-299	1290	9	of	of	ADP
ftr-299	1290	10	the	the	DET
ftr-299	1290	11	equipment	equipment	NOUN
ftr-299	1290	12	to	to	PART
ftr-299	1290	13	purchase	purchase	VERB
ftr-299	1290	14	the	the	DET
ftr-299	1290	15	replacement	replacement	NOUN
ftr-299	1290	16	property	property	NOUN
ftr-299	1290	17	from	from	ADP
ftr-299	1290	18	butler	butler	NOUN
ftr-299	1290	19	and	and	CCONJ
ftr-299	1290	20	transferred	transfer	VERB
ftr-299	1290	21	the	the	DET
ftr-299	1290	22	replacement	replacement	NOUN
ftr-299	1290	23	property	property	NOUN
ftr-299	1290	24	to	to	ADP
ftr-299	1290	25	north	north	VERB
ftr-299	1290	26	central	central	ADJ
ftr-299	1290	27	.	.	PUNCT
ftr-299	1291	1	north	north	NOUN
ftr-299	1291	2	central	central	PROPN
ftr-299	1291	3	then	then	ADV
ftr-299	1291	4	paid	pay	VERB
ftr-299	1291	5	any	any	DET
ftr-299	1291	6	excess	excess	NOUN
ftr-299	1291	7	of	of	ADP
ftr-299	1291	8	the	the	DET
ftr-299	1291	9	cost	cost	NOUN
ftr-299	1291	10	of	of	ADP
ftr-299	1291	11	the	the	DET
ftr-299	1291	12	replacement	replacement	NOUN
ftr-299	1291	13	property	property	NOUN
ftr-299	1291	14	over	over	ADP
ftr-299	1291	15	the	the	DET
ftr-299	1291	16	sales	sale	NOUN
ftr-299	1291	17	price	price	NOUN
ftr-299	1291	18	of	of	ADP
ftr-299	1291	19	the	the	DET
ftr-299	1291	20	relinquished	relinquished	ADJ
ftr-299	1291	21	property	property	NOUN
ftr-299	1291	22	to	to	PART
ftr-299	1291	23	butler	butler	VERB
ftr-299	1291	24	through	through	ADP
ftr-299	1291	25	adjustment	adjustment	NOUN
ftr-299	1291	26	of	of	ADP
ftr-299	1291	27	an	an	DET
ftr-299	1291	28	intercompany	intercompany	NOUN
ftr-299	1291	29	note	note	NOUN
ftr-299	1291	30	between	between	ADP
ftr-299	1291	31	butler	butler	NOUN
ftr-299	1291	32	and	and	CCONJ
ftr-299	1291	33	north	north	NOUN
ftr-299	1291	34	central	central	ADJ
ftr-299	1291	35	.	.	PUNCT
ftr-299	1292	1	as	as	SCONJ
ftr-299	1292	2	structured	structure	VERB
ftr-299	1292	3	,	,	PUNCT
ftr-299	1292	4	the	the	DET
ftr-299	1292	5	transaction	transaction	NOUN
ftr-299	1292	6	permitted	permit	VERB
ftr-299	1292	7	butler	butler	NOUN
ftr-299	1292	8	to	to	PART
ftr-299	1292	9	hold	hold	VERB
ftr-299	1292	10	the	the	DET
ftr-299	1292	11	cash	cash	NOUN
ftr-299	1292	12	for	for	ADP
ftr-299	1292	13	up	up	ADP
ftr-299	1292	14	to	to	PART
ftr-299	1292	15	six	six	NUM
ftr-299	1292	16	months	month	NOUN
ftr-299	1292	17	until	until	ADP
ftr-299	1292	18	the	the	DET
ftr-299	1292	19	due	due	ADJ
ftr-299	1292	20	date	date	NOUN
ftr-299	1292	21	of	of	ADP
ftr-299	1292	22	the	the	DET
ftr-299	1292	23	caterpillar	caterpillar	ADJ
ftr-299	1292	24	invoice	invoice	NOUN
ftr-299	1292	25	for	for	ADP
ftr-299	1292	26	the	the	DET
ftr-299	1292	27	replacement	replacement	NOUN
ftr-299	1292	28	property	property	NOUN
ftr-299	1292	29	.	.	PUNCT
ftr-299	1293	1	magistrate	magistrate	PROPN
ftr-299	1293	2	judge	judge	PROPN
ftr-299	1293	3	klein	klein	PROPN
ftr-299	1293	4	held	hold	VERB
ftr-299	1293	5	that	that	SCONJ
ftr-299	1293	6	the	the	DET
ftr-299	1293	7	transactions	transaction	NOUN
ftr-299	1293	8	allowed	allow	VERB
ftr-299	1293	9	the	the	DET
ftr-299	1293	10	related	related	ADJ
ftr-299	1293	11	taxpayers	taxpayer	NOUN
ftr-299	1293	12	to	to	PART
ftr-299	1293	13	“	"	PUNCT
ftr-299	1293	14	cash	cash	VERB
ftr-299	1293	15	out	out	ADP
ftr-299	1293	16	”	"	PUNCT
ftr-299	1293	17	–	–	PUNCT
ftr-299	1293	18	albeit	albeit	SCONJ
ftr-299	1293	19	only	only	ADV
ftr-299	1293	20	for	for	ADP
ftr-299	1293	21	six	six	NUM
ftr-299	1293	22	months	month	NOUN
ftr-299	1293	23	–	–	PUNCT
ftr-299	1293	24	low	low	ADJ
ftr-299	1293	25	basis	basis	NOUN
ftr-299	1293	26	property	property	NOUN
ftr-299	1293	27	through	through	ADP
ftr-299	1293	28	basis	basis	NOUN
ftr-299	1293	29	shifting	shift	VERB
ftr-299	1293	30	and	and	CCONJ
ftr-299	1293	31	that	that	SCONJ
ftr-299	1293	32	they	they	PRON
ftr-299	1293	33	were	be	AUX
ftr-299	1293	34	structured	structure	VERB
ftr-299	1293	35	to	to	PART
ftr-299	1293	36	avoid	avoid	VERB
ftr-299	1293	37	the	the	DET
ftr-299	1293	38	limitations	limitation	NOUN
ftr-299	1293	39	of	of	ADP
ftr-299	1293	40	§	§	PROPN
ftr-299	1293	41	1031(f	1031(f	NUM
ftr-299	1293	42	)	)	PUNCT
ftr-299	1293	43	.	.	PUNCT
ftr-299	1294	1	she	she	PRON
ftr-299	1294	2	rejected	reject	VERB
ftr-299	1294	3	north	north	PROPN
ftr-299	1294	4	central	central	NOUN
ftr-299	1294	5	’s	’s	PART
ftr-299	1294	6	claims	claim	NOUN
ftr-299	1294	7	that	that	SCONJ
ftr-299	1294	8	there	there	PRON
ftr-299	1294	9	were	be	VERB
ftr-299	1294	10	nontax	nontax	ADJ
ftr-299	1294	11	business	business	NOUN
ftr-299	1294	12	reasons	reason	NOUN
ftr-299	1294	13	for	for	ADP
ftr-299	1294	14	the	the	DET
ftr-299	1294	15	structure	structure	NOUN
ftr-299	1294	16	of	of	ADP
ftr-299	1294	17	the	the	DET
ftr-299	1294	18	transactions	transaction	NOUN
ftr-299	1294	19	.	.	PUNCT
ftr-299	1295	1	accordingly	accordingly	ADV
ftr-299	1295	2	,	,	PUNCT
ftr-299	1295	3	because	because	SCONJ
ftr-299	1295	4	§	§	PROPN
ftr-299	1295	5	1031(f)(4	1031(f)(4	NUM
ftr-299	1295	6	)	)	PUNCT
ftr-299	1295	7	disqualifies	disqualify	VERB
ftr-299	1295	8	from	from	ADP
ftr-299	1295	9	nonrecognition	nonrecognition	NOUN
ftr-299	1295	10	“	"	PUNCT
ftr-299	1295	11	any	any	DET
ftr-299	1295	12	exchange	exchange	NOUN
ftr-299	1295	13	which	which	PRON
ftr-299	1295	14	is	be	AUX
ftr-299	1295	15	part	part	NOUN
ftr-299	1295	16	of	of	ADP
ftr-299	1295	17	a	a	DET
ftr-299	1295	18	transaction	transaction	NOUN
ftr-299	1295	19	(	(	PUNCT
ftr-299	1295	20	or	or	CCONJ
ftr-299	1295	21	series	series	NOUN
ftr-299	1295	22	of	of	ADP
ftr-299	1295	23	transactions	transaction	NOUN
ftr-299	1295	24	)	)	PUNCT
ftr-299	1295	25	structured	structure	VERB
ftr-299	1295	26	to	to	PART
ftr-299	1295	27	avoid	avoid	VERB
ftr-299	1295	28	the	the	DET
ftr-299	1295	29	purposes	purpose	NOUN
ftr-299	1295	30	of	of	ADP
ftr-299	1295	31	[	[	X
ftr-299	1295	32	§	§	PROPN
ftr-299	1295	33	1031(f	1031(f	NUM
ftr-299	1295	34	)	)	PUNCT
ftr-299	1295	35	]	]	PUNCT
ftr-299	1295	36	,	,	PUNCT
ftr-299	1295	37	”	"	PUNCT
ftr-299	1295	38	the	the	DET
ftr-299	1295	39	transactions	transaction	NOUN
ftr-299	1295	40	were	be	AUX
ftr-299	1295	41	all	all	ADV
ftr-299	1295	42	taxable	taxable	ADJ
ftr-299	1295	43	.	.	PUNCT
ftr-299	1296	1	f.	f.	PROPN
ftr-299	1296	2	section	section	PROPN
ftr-299	1296	3	1033	1033	NUM
ftr-299	1296	4	there	there	PRON
ftr-299	1296	5	were	be	VERB
ftr-299	1296	6	no	no	DET
ftr-299	1296	7	significant	significant	ADJ
ftr-299	1296	8	developments	development	NOUN
ftr-299	1296	9	regarding	regard	VERB
ftr-299	1296	10	this	this	DET
ftr-299	1296	11	topic	topic	NOUN
ftr-299	1296	12	during	during	ADP
ftr-299	1296	13	2013	2013	NUM
ftr-299	1296	14	.	.	PUNCT
ftr-299	1297	1	2014	2014	NUM
ftr-299	1297	2	]	]	PUNCT
ftr-299	1297	3	recent	recent	ADJ
ftr-299	1297	4	developments	development	NOUN
ftr-299	1297	5	in	in	ADP
ftr-299	1297	6	federal	federal	ADJ
ftr-299	1297	7	income	income	NOUN
ftr-299	1297	8	taxation	taxation	NOUN
ftr-299	1297	9	291	291	NUM
ftr-299	1297	10	g.	g.	NOUN
ftr-299	1297	11	section	section	PROPN
ftr-299	1297	12	1035	1035	NUM
ftr-299	1297	13	there	there	PRON
ftr-299	1297	14	were	be	VERB
ftr-299	1297	15	no	no	DET
ftr-299	1297	16	significant	significant	ADJ
ftr-299	1297	17	developments	development	NOUN
ftr-299	1297	18	regarding	regard	VERB
ftr-299	1297	19	this	this	DET
ftr-299	1297	20	topic	topic	NOUN
ftr-299	1297	21	during	during	ADP
ftr-299	1297	22	2013	2013	NUM
ftr-299	1297	23	.	.	PUNCT
ftr-299	1298	1	h.	h.	PROPN
ftr-299	1298	2	miscellaneous	miscellaneous	ADJ
ftr-299	1298	3	1	1	X
ftr-299	1298	4	.	.	PUNCT
ftr-299	1299	1	making	make	VERB
ftr-299	1299	2	the	the	DET
ftr-299	1299	3	straddle	straddle	NOUN
ftr-299	1299	4	rules	rule	NOUN
ftr-299	1299	5	even	even	ADV
ftr-299	1299	6	more	more	ADV
ftr-299	1299	7	complicated	complicated	ADJ
ftr-299	1299	8	—	—	PUNCT
ftr-299	1299	9	retroactively	retroactively	ADV
ftr-299	1299	10	for	for	ADP
ftr-299	1299	11	twelve	twelve	NUM
ftr-299	1299	12	years	year	NOUN
ftr-299	1299	13	.	.	PUNCT
ftr-299	1300	1	t.d	t.d	PROPN
ftr-299	1300	2	.	.	PROPN
ftr-299	1300	3	9635	9635	NUM
ftr-299	1300	4	,	,	PUNCT
ftr-299	1301	1	debt	debt	NOUN
ftr-299	1301	2	that	that	PRON
ftr-299	1301	3	is	be	AUX
ftr-299	1301	4	a	a	DET
ftr-299	1301	5	position	position	NOUN
ftr-299	1301	6	in	in	ADP
ftr-299	1301	7	personal	personal	ADJ
ftr-299	1301	8	property	property	NOUN
ftr-299	1301	9	that	that	PRON
ftr-299	1301	10	is	be	AUX
ftr-299	1301	11	part	part	NOUN
ftr-299	1301	12	of	of	ADP
ftr-299	1301	13	a	a	DET
ftr-299	1301	14	straddle	straddle	NOUN
ftr-299	1301	15	,	,	PUNCT
ftr-299	1301	16	78	78	NUM
ftr-299	1301	17	f.r	f.r	NOUN
ftr-299	1301	18	.	.	PROPN
ftr-299	1301	19	54568	54568	NUM
ftr-299	1301	20	(	(	PUNCT
ftr-299	1301	21	9/5/13	9/5/13	NUM
ftr-299	1301	22	)	)	PUNCT
ftr-299	1301	23	.	.	PUNCT
ftr-299	1302	1	the	the	DET
ftr-299	1302	2	treasury	treasury	NOUN
ftr-299	1302	3	has	have	AUX
ftr-299	1302	4	promulgated	promulgate	VERB
ftr-299	1302	5	temporary	temporary	ADJ
ftr-299	1302	6	regulations	regulation	NOUN
ftr-299	1302	7	to	to	PART
ftr-299	1302	8	provide	provide	VERB
ftr-299	1302	9	guidance	guidance	NOUN
ftr-299	1302	10	under	under	ADP
ftr-299	1302	11	§	§	PROPN
ftr-299	1302	12	1092	1092	NUM
ftr-299	1302	13	regarding	regard	VERB
ftr-299	1302	14	when	when	SCONJ
ftr-299	1302	15	an	an	DET
ftr-299	1302	16	issuer	issuer	NOUN
ftr-299	1302	17	’s	’s	PART
ftr-299	1302	18	obligation	obligation	NOUN
ftr-299	1302	19	under	under	ADP
ftr-299	1302	20	a	a	DET
ftr-299	1302	21	debt	debt	NOUN
ftr-299	1302	22	instrument	instrument	NOUN
ftr-299	1302	23	may	may	AUX
ftr-299	1302	24	be	be	AUX
ftr-299	1302	25	a	a	DET
ftr-299	1302	26	position	position	NOUN
ftr-299	1302	27	in	in	ADP
ftr-299	1302	28	actively	actively	ADV
ftr-299	1302	29	traded	trade	VERB
ftr-299	1302	30	personal	personal	ADJ
ftr-299	1302	31	property	property	NOUN
ftr-299	1302	32	and	and	CCONJ
ftr-299	1302	33	,	,	PUNCT
ftr-299	1302	34	therefore	therefore	ADV
ftr-299	1302	35	,	,	PUNCT
ftr-299	1302	36	may	may	AUX
ftr-299	1302	37	be	be	AUX
ftr-299	1302	38	part	part	NOUN
ftr-299	1302	39	of	of	ADP
ftr-299	1302	40	a	a	DET
ftr-299	1302	41	straddle	straddle	NOUN
ftr-299	1302	42	.	.	PUNCT
ftr-299	1303	1	temp	temp	NOUN
ftr-299	1303	2	.	.	PUNCT
ftr-299	1304	1	reg	reg	PROPN
ftr-299	1304	2	.	.	PUNCT
ftr-299	1305	1	§	§	PROPN
ftr-299	1305	2	1.1092(d)-1t(d	1.1092(d)-1t(d	NUM
ftr-299	1305	3	)	)	PUNCT
ftr-299	1305	4	provides	provide	VERB
ftr-299	1305	5	that	that	SCONJ
ftr-299	1305	6	if	if	SCONJ
ftr-299	1305	7	a	a	DET
ftr-299	1305	8	taxpayer	taxpayer	NOUN
ftr-299	1305	9	is	be	AUX
ftr-299	1305	10	the	the	DET
ftr-299	1305	11	obligor	obligor	NOUN
ftr-299	1305	12	under	under	ADP
ftr-299	1305	13	a	a	DET
ftr-299	1305	14	debt	debt	NOUN
ftr-299	1305	15	instrument	instrument	NOUN
ftr-299	1305	16	one	one	NUM
ftr-299	1305	17	or	or	CCONJ
ftr-299	1305	18	more	more	ADJ
ftr-299	1305	19	payments	payment	NOUN
ftr-299	1305	20	on	on	ADP
ftr-299	1305	21	which	which	PRON
ftr-299	1305	22	are	be	AUX
ftr-299	1305	23	linked	link	VERB
ftr-299	1305	24	to	to	ADP
ftr-299	1305	25	the	the	DET
ftr-299	1305	26	value	value	NOUN
ftr-299	1305	27	of	of	ADP
ftr-299	1305	28	personal	personal	ADJ
ftr-299	1305	29	property	property	NOUN
ftr-299	1305	30	or	or	CCONJ
ftr-299	1305	31	a	a	DET
ftr-299	1305	32	position	position	NOUN
ftr-299	1305	33	with	with	ADP
ftr-299	1305	34	respect	respect	NOUN
ftr-299	1305	35	to	to	ADP
ftr-299	1305	36	personal	personal	ADJ
ftr-299	1305	37	property	property	NOUN
ftr-299	1305	38	,	,	PUNCT
ftr-299	1305	39	then	then	ADV
ftr-299	1305	40	the	the	DET
ftr-299	1305	41	taxpayer	taxpayer	NOUN
ftr-299	1305	42	’s	’s	PART
ftr-299	1305	43	obligation	obligation	NOUN
ftr-299	1305	44	under	under	ADP
ftr-299	1305	45	the	the	DET
ftr-299	1305	46	debt	debt	NOUN
ftr-299	1305	47	instrument	instrument	NOUN
ftr-299	1305	48	is	be	AUX
ftr-299	1305	49	a	a	DET
ftr-299	1305	50	position	position	NOUN
ftr-299	1305	51	with	with	ADP
ftr-299	1305	52	respect	respect	NOUN
ftr-299	1305	53	to	to	ADP
ftr-299	1305	54	personal	personal	ADJ
ftr-299	1305	55	property	property	NOUN
ftr-299	1305	56	and	and	CCONJ
ftr-299	1305	57	may	may	AUX
ftr-299	1305	58	be	be	AUX
ftr-299	1305	59	part	part	NOUN
ftr-299	1305	60	of	of	ADP
ftr-299	1305	61	a	a	DET
ftr-299	1305	62	straddle	straddle	NOUN
ftr-299	1305	63	.	.	PUNCT
ftr-299	1306	1	the	the	DET
ftr-299	1306	2	provision	provision	NOUN
ftr-299	1306	3	applies	apply	VERB
ftr-299	1306	4	to	to	ADP
ftr-299	1306	5	straddles	straddle	NOUN
ftr-299	1306	6	established	establish	VERB
ftr-299	1306	7	on	on	ADP
ftr-299	1306	8	or	or	CCONJ
ftr-299	1306	9	after	after	ADP
ftr-299	1306	10	1/17/01	1/17/01	NUM
ftr-299	1306	11	.	.	PUNCT
ftr-299	1307	1			PUNCT
ftr-299	1307	2	the	the	DET
ftr-299	1307	3	twelve	twelve	NUM
ftr-299	1307	4	year	year	NOUN
ftr-299	1307	5	retroactivity	retroactivity	NOUN
ftr-299	1307	6	is	be	AUX
ftr-299	1307	7	based	base	VERB
ftr-299	1307	8	on	on	ADP
ftr-299	1307	9	the	the	DET
ftr-299	1307	10	fact	fact	NOUN
ftr-299	1307	11	that	that	SCONJ
ftr-299	1307	12	the	the	DET
ftr-299	1307	13	treasury	treasury	NOUN
ftr-299	1307	14	decision	decision	NOUN
ftr-299	1307	15	adopted	adopt	VERB
ftr-299	1307	16	prop	prop	NOUN
ftr-299	1307	17	.	.	PUNCT
ftr-299	1308	1	reg	reg	NOUN
ftr-299	1308	2	.	.	PUNCT
ftr-299	1309	1	§	§	PROPN
ftr-299	1309	2	1.1092(d)-1(d	1.1092(d)-1(d	NUM
ftr-299	1309	3	)	)	PUNCT
ftr-299	1309	4	in	in	ADP
ftr-299	1309	5	the	the	DET
ftr-299	1309	6	form	form	NOUN
ftr-299	1309	7	proposed	propose	VERB
ftr-299	1309	8	on	on	ADP
ftr-299	1309	9	1/18/01	1/18/01	NUM
ftr-299	1309	10	,	,	PUNCT
ftr-299	1309	11	(	(	PUNCT
ftr-299	1309	12	reg-105801	reg-105801	X
ftr-299	1309	13	-	-	PUNCT
ftr-299	1309	14	00	00	NUM
ftr-299	1309	15	)	)	PUNCT
ftr-299	1309	16	.	.	PUNCT
ftr-299	1310	1	iv	iv	X
ftr-299	1310	2	.	.	PUNCT
ftr-299	1310	3	compensation	compensation	NOUN
ftr-299	1310	4	issues	issue	NOUN
ftr-299	1310	5	a.	a.	NOUN
ftr-299	1310	6	fringe	fringe	NOUN
ftr-299	1310	7	benefits	benefit	NOUN
ftr-299	1310	8	1	1	NUM
ftr-299	1310	9	.	.	PUNCT
ftr-299	1311	1	this	this	DET
ftr-299	1311	2	ruling	ruling	NOUN
ftr-299	1311	3	is	be	AUX
ftr-299	1311	4	expressly	expressly	ADV
ftr-299	1311	5	for	for	ADP
ftr-299	1311	6	new	new	ADJ
ftr-299	1311	7	mothers	mother	NOUN
ftr-299	1311	8	.	.	PUNCT
ftr-299	1312	1	announcement	announcement	NOUN
ftr-299	1312	2	2011	2011	NUM
ftr-299	1312	3	-	-	SYM
ftr-299	1312	4	14	14	NUM
ftr-299	1312	5	,	,	PUNCT
ftr-299	1312	6	2011	2011	NUM
ftr-299	1312	7	-	-	SYM
ftr-299	1312	8	9	9	NUM
ftr-299	1312	9	i.r.b	i.r.b	NOUN
ftr-299	1312	10	.	.	PUNCT
ftr-299	1313	1	532	532	NUM
ftr-299	1313	2	(	(	PUNCT
ftr-299	1313	3	2/10/11	2/10/11	NUM
ftr-299	1313	4	)	)	PUNCT
ftr-299	1313	5	.	.	PUNCT
ftr-299	1314	1	this	this	DET
ftr-299	1314	2	announcement	announcement	NOUN
ftr-299	1314	3	held	hold	VERB
ftr-299	1314	4	that	that	SCONJ
ftr-299	1314	5	breast	breast	NOUN
ftr-299	1314	6	pumps	pump	NOUN
ftr-299	1314	7	and	and	CCONJ
ftr-299	1314	8	supplies	supply	NOUN
ftr-299	1314	9	that	that	PRON
ftr-299	1314	10	assist	assist	VERB
ftr-299	1314	11	lactation	lactation	NOUN
ftr-299	1314	12	are	be	AUX
ftr-299	1314	13	medical	medical	ADJ
ftr-299	1314	14	care	care	NOUN
ftr-299	1314	15	under	under	ADP
ftr-299	1314	16	§	§	PROPN
ftr-299	1314	17	213(d	213(d	NOUN
ftr-299	1314	18	)	)	PUNCT
ftr-299	1314	19	because	because	SCONJ
ftr-299	1314	20	“	"	PUNCT
ftr-299	1314	21	they	they	PRON
ftr-299	1314	22	are	be	AUX
ftr-299	1314	23	for	for	ADP
ftr-299	1314	24	the	the	DET
ftr-299	1314	25	purpose	purpose	NOUN
ftr-299	1314	26	of	of	ADP
ftr-299	1314	27	affecting	affect	VERB
ftr-299	1314	28	a	a	DET
ftr-299	1314	29	structure	structure	NOUN
ftr-299	1314	30	of	of	ADP
ftr-299	1314	31	the	the	DET
ftr-299	1314	32	body	body	NOUN
ftr-299	1314	33	of	of	ADP
ftr-299	1314	34	the	the	DET
ftr-299	1314	35	lactating	lactate	VERB
ftr-299	1314	36	woman	woman	NOUN
ftr-299	1314	37	.	.	PUNCT
ftr-299	1314	38	”	"	PUNCT
ftr-299	1315	1	the	the	DET
ftr-299	1315	2	announcement	announcement	NOUN
ftr-299	1315	3	did	do	AUX
ftr-299	1315	4	not	not	PART
ftr-299	1315	5	refer	refer	VERB
ftr-299	1315	6	at	at	ADV
ftr-299	1315	7	all	all	ADV
ftr-299	1315	8	to	to	ADP
ftr-299	1315	9	the	the	DET
ftr-299	1315	10	health	health	NOUN
ftr-299	1315	11	of	of	ADP
ftr-299	1315	12	the	the	DET
ftr-299	1315	13	baby	baby	NOUN
ftr-299	1315	14	.	.	PUNCT
ftr-299	1316	1	a.	a.	NOUN
ftr-299	1316	2	making	make	VERB
ftr-299	1316	3	what	what	PRON
ftr-299	1316	4	was	be	AUX
ftr-299	1316	5	recently	recently	ADV
ftr-299	1316	6	held	hold	VERB
ftr-299	1316	7	to	to	PART
ftr-299	1316	8	be	be	AUX
ftr-299	1316	9	a	a	DET
ftr-299	1316	10	deductible	deductible	ADJ
ftr-299	1316	11	medical	medical	ADJ
ftr-299	1316	12	expense	expense	NOUN
ftr-299	1316	13	into	into	ADP
ftr-299	1316	14	a	a	DET
ftr-299	1316	15	mandatory	mandatory	ADJ
ftr-299	1316	16	freebee	freebee	NOUN
ftr-299	1316	17	.	.	PUNCT
ftr-299	1317	1	a	a	DET
ftr-299	1317	2	new	new	ADJ
ftr-299	1317	3	mandate	mandate	NOUN
ftr-299	1317	4	under	under	ADP
ftr-299	1317	5	obamacare	obamacare	PROPN
ftr-299	1317	6	makes	make	VERB
ftr-299	1317	7	all	all	DET
ftr-299	1317	8	this	this	DET
ftr-299	1317	9	stuff	stuff	NOUN
ftr-299	1317	10	mandatory	mandatory	ADJ
ftr-299	1317	11	for	for	ADP
ftr-299	1317	12	group	group	NOUN
ftr-299	1317	13	plans	plan	NOUN
ftr-299	1317	14	,	,	PUNCT
ftr-299	1317	15	as	as	ADV
ftr-299	1317	16	well	well	ADV
ftr-299	1317	17	as	as	ADP
ftr-299	1317	18	miraculously	miraculously	ADV
ftr-299	1317	19	free	free	ADJ
ftr-299	1317	20	for	for	ADP
ftr-299	1317	21	the	the	DET
ftr-299	1317	22	insureds	insured	NOUN
ftr-299	1317	23	.	.	PUNCT
ftr-299	1318	1	t.d	t.d	PROPN
ftr-299	1318	2	.	.	PROPN
ftr-299	1318	3	9541	9541	NUM
ftr-299	1318	4	,	,	PUNCT
ftr-299	1318	5	group	group	NOUN
ftr-299	1318	6	health	health	NOUN
ftr-299	1318	7	plans	plan	NOUN
ftr-299	1318	8	and	and	CCONJ
ftr-299	1318	9	health	health	NOUN
ftr-299	1318	10	insurance	insurance	NOUN
ftr-299	1318	11	issuers	issuer	NOUN
ftr-299	1318	12	relating	relate	VERB
ftr-299	1318	13	to	to	ADP
ftr-299	1318	14	coverage	coverage	NOUN
ftr-299	1318	15	of	of	ADP
ftr-299	1318	16	preventive	preventive	ADJ
ftr-299	1318	17	services	service	NOUN
ftr-299	1318	18	under	under	ADP
ftr-299	1318	19	the	the	DET
ftr-299	1318	20	patient	patient	NOUN
ftr-299	1318	21	protection	protection	NOUN
ftr-299	1318	22	and	and	CCONJ
ftr-299	1318	23	affordable	affordable	ADJ
ftr-299	1318	24	care	care	PROPN
ftr-299	1318	25	act	act	PROPN
ftr-299	1318	26	,	,	PUNCT
ftr-299	1318	27	76	76	NUM
ftr-299	1318	28	f.r	f.r	NOUN
ftr-299	1318	29	.	.	PROPN
ftr-299	1318	30	46621	46621	NUM
ftr-299	1318	31	(	(	PUNCT
ftr-299	1318	32	8/3/11	8/3/11	NUM
ftr-299	1318	33	)	)	PUNCT
ftr-299	1318	34	.	.	PUNCT
ftr-299	1319	1	temp	temp	NOUN
ftr-299	1319	2	.	.	PUNCT
ftr-299	1320	1	reg	reg	PROPN
ftr-299	1320	2	.	.	PUNCT
ftr-299	1321	1	§	§	PROPN
ftr-299	1321	2	54.9815	54.9815	NUM
ftr-299	1321	3	-	-	PUNCT
ftr-299	1321	4	2713t(a)(1)(iv	2713t(a)(1)(iv	NUM
ftr-299	1321	5	)	)	PUNCT
ftr-299	1321	6	requires	require	VERB
ftr-299	1321	7	coverage	coverage	NOUN
ftr-299	1321	8	by	by	ADP
ftr-299	1321	9	all	all	DET
ftr-299	1321	10	group	group	NOUN
ftr-299	1321	11	plans	plan	NOUN
ftr-299	1321	12	of	of	ADP
ftr-299	1321	13	contraceptive	contraceptive	ADJ
ftr-299	1321	14	,	,	PUNCT
ftr-299	1321	15	breast	breast	NOUN
ftr-299	1321	16	-	-	PUNCT
ftr-299	1321	17	feeding	feeding	NOUN
ftr-299	1321	18	and	and	CCONJ
ftr-299	1321	19	many	many	ADJ
ftr-299	1321	20	other	other	ADJ
ftr-299	1321	21	services	service	NOUN
ftr-299	1321	22	for	for	ADP
ftr-299	1321	23	women	woman	NOUN
ftr-299	1321	24	without	without	ADP
ftr-299	1321	25	co	co	NOUN
ftr-299	1321	26	-	-	NOUN
ftr-299	1321	27	pays	pay	NOUN
ftr-299	1321	28	and	and	CCONJ
ftr-299	1321	29	without	without	ADP
ftr-299	1321	30	deductibles	deductible	NOUN
ftr-299	1321	31	.	.	PUNCT
ftr-299	1322	1	reg-120391	reg-120391	ADJ
ftr-299	1322	2	-	-	PUNCT
ftr-299	1322	3	10	10	NUM
ftr-299	1322	4	,	,	PUNCT
ftr-299	1322	5	group	group	NOUN
ftr-299	1322	6	292	292	NUM
ftr-299	1322	7	florida	florida	PROPN
ftr-299	1322	8	tax	tax	NOUN
ftr-299	1322	9	review	review	NOUN
ftr-299	1323	1	[	[	X
ftr-299	1323	2	vol	vol	NOUN
ftr-299	1323	3	.	.	PUNCT
ftr-299	1324	1	15:5	15:5	NUM
ftr-299	1324	2	health	health	NOUN
ftr-299	1324	3	plans	plan	NOUN
ftr-299	1324	4	and	and	CCONJ
ftr-299	1324	5	health	health	NOUN
ftr-299	1324	6	insurance	insurance	NOUN
ftr-299	1324	7	issuers	issuer	NOUN
ftr-299	1324	8	relating	relate	VERB
ftr-299	1324	9	to	to	ADP
ftr-299	1324	10	coverage	coverage	NOUN
ftr-299	1324	11	of	of	ADP
ftr-299	1324	12	preventive	preventive	ADJ
ftr-299	1324	13	services	service	NOUN
ftr-299	1324	14	under	under	ADP
ftr-299	1324	15	the	the	DET
ftr-299	1324	16	patient	patient	NOUN
ftr-299	1324	17	protection	protection	NOUN
ftr-299	1324	18	and	and	CCONJ
ftr-299	1324	19	affordable	affordable	ADJ
ftr-299	1324	20	care	care	PROPN
ftr-299	1324	21	act	act	PROPN
ftr-299	1324	22	,	,	PUNCT
ftr-299	1324	23	76	76	NUM
ftr-299	1324	24	f.r	f.r	NOUN
ftr-299	1324	25	.	.	PROPN
ftr-299	1324	26	46677	46677	NUM
ftr-299	1324	27	(	(	PUNCT
ftr-299	1324	28	8/3/11	8/3/11	NUM
ftr-299	1324	29	)	)	PUNCT
ftr-299	1324	30	,	,	PUNCT
ftr-299	1324	31	promulgates	promulgate	VERB
ftr-299	1324	32	identical	identical	ADJ
ftr-299	1324	33	proposed	propose	VERB
ftr-299	1324	34	regulations	regulation	NOUN
ftr-299	1324	35	.	.	PUNCT
ftr-299	1325	1	the	the	DET
ftr-299	1325	2	effective	effective	ADJ
ftr-299	1325	3	date	date	NOUN
ftr-299	1325	4	is	be	AUX
ftr-299	1325	5	8/1/12	8/1/12	NUM
ftr-299	1325	6	.	.	PUNCT
ftr-299	1325	7	b.	b.	NOUN
ftr-299	1326	1	“	"	PUNCT
ftr-299	1326	2	[	[	X
ftr-299	1326	3	obama	obama	NOUN
ftr-299	1326	4	says	say	VERB
ftr-299	1326	5	that	that	SCONJ
ftr-299	1326	6	]	]	X
ftr-299	1326	7	your	your	PRON
ftr-299	1326	8	little	little	ADJ
ftr-299	1326	9	[	[	X
ftr-299	1326	10	republican	republican	ADJ
ftr-299	1326	11	]	]	X
ftr-299	1326	12	friends	friend	NOUN
ftr-299	1326	13	are	be	AUX
ftr-299	1326	14	wrong	wrong	ADJ
ftr-299	1326	15	.	.	PUNCT
ftr-299	1326	16	.	.	PUNCT
ftr-299	1326	17	.	.	PUNCT
ftr-299	1326	18	.	.	PUNCT
ftr-299	1327	1	yes	yes	INTJ
ftr-299	1327	2	,	,	PUNCT
ftr-299	1327	3	virginia	virginia	PROPN
ftr-299	1327	4	,	,	PUNCT
ftr-299	1327	5	there	there	PRON
ftr-299	1327	6	is	be	VERB
ftr-299	1327	7	a	a	DET
ftr-299	1327	8	santa	santa	NOUN
ftr-299	1327	9	claus	claus	NOUN
ftr-299	1327	10	.	.	PUNCT
ftr-299	1327	11	”	"	PUNCT
ftr-299	1328	1	6	6	NUM
ftr-299	1328	2	reg-120391	reg-120391	NOUN
ftr-299	1328	3	,	,	PUNCT
ftr-299	1328	4	coverage	coverage	NOUN
ftr-299	1328	5	of	of	ADP
ftr-299	1328	6	certain	certain	ADJ
ftr-299	1328	7	preventive	preventive	ADJ
ftr-299	1328	8	services	service	NOUN
ftr-299	1328	9	under	under	ADP
ftr-299	1328	10	the	the	DET
ftr-299	1328	11	6	6	NUM
ftr-299	1328	12	.	.	PUNCT
ftr-299	1329	1	“	"	PUNCT
ftr-299	1329	2	dear	dear	ADJ
ftr-299	1329	3	editor	editor	NOUN
ftr-299	1329	4	:	:	PUNCT
ftr-299	1329	5	i	i	PRON
ftr-299	1329	6	am	be	AUX
ftr-299	1329	7	8	8	NUM
ftr-299	1329	8	years	year	NOUN
ftr-299	1329	9	old	old	ADJ
ftr-299	1329	10	.	.	PUNCT
ftr-299	1330	1	“	"	PUNCT
ftr-299	1330	2	some	some	PRON
ftr-299	1330	3	of	of	ADP
ftr-299	1330	4	my	my	PRON
ftr-299	1330	5	little	little	ADJ
ftr-299	1330	6	friends	friend	NOUN
ftr-299	1330	7	say	say	VERB
ftr-299	1330	8	there	there	PRON
ftr-299	1330	9	is	be	VERB
ftr-299	1330	10	no	no	DET
ftr-299	1330	11	santa	santa	NOUN
ftr-299	1330	12	claus	claus	NOUN
ftr-299	1330	13	.	.	PUNCT
ftr-299	1331	1	“	"	PUNCT
ftr-299	1331	2	papa	papa	NOUN
ftr-299	1331	3	says	say	VERB
ftr-299	1331	4	,	,	PUNCT
ftr-299	1331	5	‘	'	PUNCT
ftr-299	1331	6	if	if	SCONJ
ftr-299	1331	7	you	you	PRON
ftr-299	1331	8	see	see	VERB
ftr-299	1331	9	it	it	PRON
ftr-299	1331	10	in	in	ADP
ftr-299	1331	11	the	the	DET
ftr-299	1331	12	sun	sun	NOUN
ftr-299	1331	13	it	it	PRON
ftr-299	1331	14	’s	’	VERB
ftr-299	1331	15	so	so	ADV
ftr-299	1331	16	.	.	PUNCT
ftr-299	1331	17	’	'	PUNCT
ftr-299	1332	1	“	"	PUNCT
ftr-299	1332	2	please	please	INTJ
ftr-299	1332	3	tell	tell	VERB
ftr-299	1332	4	me	i	PRON
ftr-299	1332	5	the	the	DET
ftr-299	1332	6	truth	truth	NOUN
ftr-299	1332	7	;	;	PUNCT
ftr-299	1332	8	is	be	AUX
ftr-299	1332	9	there	there	PRON
ftr-299	1332	10	a	a	DET
ftr-299	1332	11	santa	santa	NOUN
ftr-299	1332	12	claus	claus	NOUN
ftr-299	1332	13	?	?	PUNCT
ftr-299	1333	1	“	"	PUNCT
ftr-299	1333	2	virginia	virginia	PROPN
ftr-299	1333	3	o’hanlon	o’hanlon	NOUN
ftr-299	1333	4	.	.	PUNCT
ftr-299	1334	1	“	"	PUNCT
ftr-299	1334	2	115	115	NUM
ftr-299	1334	3	west	west	NOUN
ftr-299	1334	4	ninety	ninety	NUM
ftr-299	1334	5	-	-	PUNCT
ftr-299	1334	6	fifth	fifth	NOUN
ftr-299	1334	7	street	street	NOUN
ftr-299	1334	8	.	.	PUNCT
ftr-299	1334	9	”	"	PUNCT
ftr-299	1335	1	virginia	virginia	PROPN
ftr-299	1335	2	,	,	PUNCT
ftr-299	1335	3	your	your	PRON
ftr-299	1335	4	little	little	ADJ
ftr-299	1335	5	friends	friend	NOUN
ftr-299	1335	6	are	be	AUX
ftr-299	1335	7	wrong	wrong	ADJ
ftr-299	1335	8	.	.	PUNCT
ftr-299	1336	1	they	they	PRON
ftr-299	1336	2	have	have	AUX
ftr-299	1336	3	been	be	AUX
ftr-299	1336	4	affected	affect	VERB
ftr-299	1336	5	by	by	ADP
ftr-299	1336	6	the	the	DET
ftr-299	1336	7	skepticism	skepticism	NOUN
ftr-299	1336	8	of	of	ADP
ftr-299	1336	9	a	a	DET
ftr-299	1336	10	skeptical	skeptical	ADJ
ftr-299	1336	11	age	age	NOUN
ftr-299	1336	12	.	.	PUNCT
ftr-299	1337	1	they	they	PRON
ftr-299	1337	2	do	do	AUX
ftr-299	1337	3	not	not	PART
ftr-299	1337	4	believe	believe	VERB
ftr-299	1337	5	except	except	SCONJ
ftr-299	1337	6	they	they	PRON
ftr-299	1337	7	see	see	VERB
ftr-299	1337	8	.	.	PUNCT
ftr-299	1338	1	they	they	PRON
ftr-299	1338	2	think	think	VERB
ftr-299	1338	3	that	that	SCONJ
ftr-299	1338	4	nothing	nothing	PRON
ftr-299	1338	5	can	can	AUX
ftr-299	1338	6	be	be	AUX
ftr-299	1338	7	which	which	PRON
ftr-299	1338	8	is	be	AUX
ftr-299	1338	9	not	not	PART
ftr-299	1338	10	comprehensible	comprehensible	ADJ
ftr-299	1338	11	by	by	ADP
ftr-299	1338	12	their	their	PRON
ftr-299	1338	13	little	little	ADJ
ftr-299	1338	14	minds	mind	NOUN
ftr-299	1338	15	.	.	PUNCT
ftr-299	1339	1	all	all	DET
ftr-299	1339	2	minds	mind	NOUN
ftr-299	1339	3	,	,	PUNCT
ftr-299	1339	4	virginia	virginia	PROPN
ftr-299	1339	5	,	,	PUNCT
ftr-299	1339	6	whether	whether	SCONJ
ftr-299	1339	7	they	they	PRON
ftr-299	1339	8	be	be	VERB
ftr-299	1339	9	men	man	NOUN
ftr-299	1339	10	’s	’s	PART
ftr-299	1339	11	or	or	CCONJ
ftr-299	1339	12	children	child	NOUN
ftr-299	1339	13	’s	’s	PART
ftr-299	1339	14	,	,	PUNCT
ftr-299	1339	15	are	be	AUX
ftr-299	1339	16	little	little	ADJ
ftr-299	1339	17	.	.	PUNCT
ftr-299	1340	1	in	in	ADP
ftr-299	1340	2	this	this	DET
ftr-299	1340	3	great	great	ADJ
ftr-299	1340	4	universe	universe	NOUN
ftr-299	1340	5	of	of	ADP
ftr-299	1340	6	ours	ours	PRON
ftr-299	1340	7	man	man	NOUN
ftr-299	1340	8	is	be	AUX
ftr-299	1340	9	a	a	DET
ftr-299	1340	10	mere	mere	ADJ
ftr-299	1340	11	insect	insect	NOUN
ftr-299	1340	12	,	,	PUNCT
ftr-299	1340	13	an	an	DET
ftr-299	1340	14	ant	ant	NOUN
ftr-299	1340	15	,	,	PUNCT
ftr-299	1340	16	in	in	ADP
ftr-299	1340	17	his	his	PRON
ftr-299	1340	18	intellect	intellect	NOUN
ftr-299	1340	19	,	,	PUNCT
ftr-299	1340	20	as	as	SCONJ
ftr-299	1340	21	compared	compare	VERB
ftr-299	1340	22	with	with	ADP
ftr-299	1340	23	the	the	DET
ftr-299	1340	24	boundless	boundless	ADJ
ftr-299	1340	25	world	world	NOUN
ftr-299	1340	26	about	about	ADP
ftr-299	1340	27	him	he	PRON
ftr-299	1340	28	,	,	PUNCT
ftr-299	1340	29	as	as	SCONJ
ftr-299	1340	30	measured	measure	VERB
ftr-299	1340	31	by	by	ADP
ftr-299	1340	32	the	the	DET
ftr-299	1340	33	intelligence	intelligence	NOUN
ftr-299	1340	34	capable	capable	ADJ
ftr-299	1340	35	of	of	ADP
ftr-299	1340	36	grasping	grasp	VERB
ftr-299	1340	37	the	the	DET
ftr-299	1340	38	whole	whole	NOUN
ftr-299	1340	39	of	of	ADP
ftr-299	1340	40	truth	truth	NOUN
ftr-299	1340	41	and	and	CCONJ
ftr-299	1340	42	knowledge	knowledge	NOUN
ftr-299	1340	43	.	.	PUNCT
ftr-299	1341	1	yes	yes	INTJ
ftr-299	1341	2	,	,	PUNCT
ftr-299	1341	3	virginia	virginia	PROPN
ftr-299	1341	4	,	,	PUNCT
ftr-299	1341	5	there	there	PRON
ftr-299	1341	6	is	be	VERB
ftr-299	1341	7	a	a	DET
ftr-299	1341	8	santa	santa	NOUN
ftr-299	1341	9	claus	claus	NOUN
ftr-299	1341	10	.	.	PUNCT
ftr-299	1342	1	he	he	PRON
ftr-299	1342	2	exists	exist	VERB
ftr-299	1342	3	as	as	ADV
ftr-299	1342	4	certainly	certainly	ADV
ftr-299	1342	5	as	as	SCONJ
ftr-299	1342	6	love	love	NOUN
ftr-299	1342	7	and	and	CCONJ
ftr-299	1342	8	generosity	generosity	NOUN
ftr-299	1342	9	and	and	CCONJ
ftr-299	1342	10	devotion	devotion	NOUN
ftr-299	1342	11	exist	exist	VERB
ftr-299	1342	12	,	,	PUNCT
ftr-299	1342	13	and	and	CCONJ
ftr-299	1342	14	you	you	PRON
ftr-299	1342	15	know	know	VERB
ftr-299	1342	16	that	that	SCONJ
ftr-299	1342	17	they	they	PRON
ftr-299	1342	18	abound	abound	VERB
ftr-299	1342	19	and	and	CCONJ
ftr-299	1342	20	give	give	VERB
ftr-299	1342	21	to	to	ADP
ftr-299	1342	22	your	your	PRON
ftr-299	1342	23	life	life	NOUN
ftr-299	1342	24	its	its	PRON
ftr-299	1342	25	highest	high	ADJ
ftr-299	1342	26	beauty	beauty	NOUN
ftr-299	1342	27	and	and	CCONJ
ftr-299	1342	28	joy	joy	NOUN
ftr-299	1342	29	.	.	PUNCT
ftr-299	1343	1	alas	alas	INTJ
ftr-299	1343	2	!	!	PUNCT
ftr-299	1344	1	how	how	SCONJ
ftr-299	1344	2	dreary	dreary	ADJ
ftr-299	1344	3	would	would	AUX
ftr-299	1344	4	be	be	AUX
ftr-299	1344	5	the	the	DET
ftr-299	1344	6	world	world	NOUN
ftr-299	1344	7	if	if	SCONJ
ftr-299	1344	8	there	there	PRON
ftr-299	1344	9	were	be	VERB
ftr-299	1344	10	no	no	DET
ftr-299	1344	11	santa	santa	NOUN
ftr-299	1344	12	claus	claus	NOUN
ftr-299	1344	13	.	.	PUNCT
ftr-299	1345	1	it	it	PRON
ftr-299	1345	2	would	would	AUX
ftr-299	1345	3	be	be	AUX
ftr-299	1345	4	as	as	ADV
ftr-299	1345	5	dreary	dreary	ADJ
ftr-299	1345	6	as	as	SCONJ
ftr-299	1345	7	if	if	SCONJ
ftr-299	1345	8	there	there	PRON
ftr-299	1345	9	were	be	VERB
ftr-299	1345	10	no	no	DET
ftr-299	1345	11	virginias	virginia	NOUN
ftr-299	1345	12	.	.	PUNCT
ftr-299	1346	1	there	there	PRON
ftr-299	1346	2	would	would	AUX
ftr-299	1346	3	be	be	AUX
ftr-299	1346	4	no	no	DET
ftr-299	1346	5	childlike	childlike	ADJ
ftr-299	1346	6	faith	faith	NOUN
ftr-299	1346	7	then	then	ADV
ftr-299	1346	8	,	,	PUNCT
ftr-299	1346	9	no	no	DET
ftr-299	1346	10	poetry	poetry	NOUN
ftr-299	1346	11	,	,	PUNCT
ftr-299	1346	12	no	no	DET
ftr-299	1346	13	romance	romance	NOUN
ftr-299	1346	14	to	to	PART
ftr-299	1346	15	make	make	VERB
ftr-299	1346	16	tolerable	tolerable	ADJ
ftr-299	1346	17	this	this	DET
ftr-299	1346	18	existence	existence	NOUN
ftr-299	1346	19	.	.	PUNCT
ftr-299	1347	1	we	we	PRON
ftr-299	1347	2	should	should	AUX
ftr-299	1347	3	have	have	VERB
ftr-299	1347	4	no	no	DET
ftr-299	1347	5	enjoyment	enjoyment	NOUN
ftr-299	1347	6	,	,	PUNCT
ftr-299	1347	7	except	except	SCONJ
ftr-299	1347	8	in	in	ADP
ftr-299	1347	9	sense	sense	NOUN
ftr-299	1347	10	and	and	CCONJ
ftr-299	1347	11	sight	sight	NOUN
ftr-299	1347	12	.	.	PUNCT
ftr-299	1348	1	the	the	DET
ftr-299	1348	2	eternal	eternal	ADJ
ftr-299	1348	3	light	light	NOUN
ftr-299	1348	4	with	with	ADP
ftr-299	1348	5	which	which	PRON
ftr-299	1348	6	childhood	childhood	NOUN
ftr-299	1348	7	fills	fill	VERB
ftr-299	1348	8	the	the	DET
ftr-299	1348	9	world	world	NOUN
ftr-299	1348	10	would	would	AUX
ftr-299	1348	11	be	be	AUX
ftr-299	1348	12	extinguished	extinguish	VERB
ftr-299	1348	13	.	.	PUNCT
ftr-299	1349	1	not	not	PART
ftr-299	1349	2	believe	believe	VERB
ftr-299	1349	3	in	in	ADP
ftr-299	1349	4	santa	santa	NOUN
ftr-299	1349	5	claus	claus	PROPN
ftr-299	1349	6	!	!	PUNCT
ftr-299	1350	1	you	you	PRON
ftr-299	1350	2	might	might	AUX
ftr-299	1350	3	as	as	ADV
ftr-299	1350	4	well	well	ADV
ftr-299	1350	5	not	not	PART
ftr-299	1350	6	believe	believe	VERB
ftr-299	1350	7	in	in	ADP
ftr-299	1350	8	fairies	fairy	NOUN
ftr-299	1350	9	!	!	PUNCT
ftr-299	1351	1	you	you	PRON
ftr-299	1351	2	might	might	AUX
ftr-299	1351	3	get	get	VERB
ftr-299	1351	4	your	your	PRON
ftr-299	1351	5	papa	papa	NOUN
ftr-299	1351	6	to	to	PART
ftr-299	1351	7	hire	hire	VERB
ftr-299	1351	8	men	man	NOUN
ftr-299	1351	9	to	to	PART
ftr-299	1351	10	watch	watch	VERB
ftr-299	1351	11	in	in	ADP
ftr-299	1351	12	all	all	DET
ftr-299	1351	13	the	the	DET
ftr-299	1351	14	chimneys	chimney	NOUN
ftr-299	1351	15	on	on	ADP
ftr-299	1351	16	christmas	christmas	PROPN
ftr-299	1351	17	eve	eve	PROPN
ftr-299	1351	18	to	to	PART
ftr-299	1351	19	catch	catch	VERB
ftr-299	1351	20	santa	santa	PROPN
ftr-299	1351	21	claus	claus	PROPN
ftr-299	1351	22	,	,	PUNCT
ftr-299	1351	23	but	but	CCONJ
ftr-299	1351	24	even	even	ADV
ftr-299	1351	25	if	if	SCONJ
ftr-299	1351	26	they	they	PRON
ftr-299	1351	27	did	do	AUX
ftr-299	1351	28	not	not	PART
ftr-299	1351	29	see	see	VERB
ftr-299	1351	30	santa	santa	NOUN
ftr-299	1351	31	claus	claus	PROPN
ftr-299	1351	32	coming	come	VERB
ftr-299	1351	33	down	down	ADP
ftr-299	1351	34	,	,	PUNCT
ftr-299	1351	35	what	what	PRON
ftr-299	1351	36	would	would	AUX
ftr-299	1351	37	that	that	PRON
ftr-299	1351	38	prove	prove	VERB
ftr-299	1351	39	?	?	PUNCT
ftr-299	1352	1	nobody	nobody	PRON
ftr-299	1352	2	sees	see	VERB
ftr-299	1352	3	santa	santa	NOUN
ftr-299	1352	4	claus	claus	NOUN
ftr-299	1352	5	,	,	PUNCT
ftr-299	1352	6	but	but	CCONJ
ftr-299	1352	7	that	that	PRON
ftr-299	1352	8	is	be	AUX
ftr-299	1352	9	no	no	DET
ftr-299	1352	10	sign	sign	NOUN
ftr-299	1352	11	that	that	SCONJ
ftr-299	1352	12	there	there	PRON
ftr-299	1352	13	is	be	VERB
ftr-299	1352	14	no	no	DET
ftr-299	1352	15	santa	santa	NOUN
ftr-299	1352	16	claus	claus	NOUN
ftr-299	1352	17	.	.	PUNCT
ftr-299	1353	1	the	the	DET
ftr-299	1353	2	most	most	ADV
ftr-299	1353	3	real	real	ADJ
ftr-299	1353	4	things	thing	NOUN
ftr-299	1353	5	in	in	ADP
ftr-299	1353	6	the	the	DET
ftr-299	1353	7	world	world	NOUN
ftr-299	1353	8	are	be	AUX
ftr-299	1353	9	those	those	PRON
ftr-299	1353	10	that	that	PRON
ftr-299	1353	11	neither	neither	CCONJ
ftr-299	1353	12	children	child	NOUN
ftr-299	1353	13	nor	nor	CCONJ
ftr-299	1353	14	men	man	NOUN
ftr-299	1353	15	can	can	AUX
ftr-299	1353	16	see	see	VERB
ftr-299	1353	17	.	.	PUNCT
ftr-299	1354	1	did	do	AUX
ftr-299	1354	2	you	you	PRON
ftr-299	1354	3	ever	ever	ADV
ftr-299	1354	4	see	see	VERB
ftr-299	1354	5	fairies	fairy	NOUN
ftr-299	1354	6	dancing	dance	VERB
ftr-299	1354	7	on	on	ADP
ftr-299	1354	8	the	the	DET
ftr-299	1354	9	lawn	lawn	NOUN
ftr-299	1354	10	?	?	PUNCT
ftr-299	1355	1	of	of	ADV
ftr-299	1355	2	course	course	ADV
ftr-299	1355	3	not	not	PART
ftr-299	1355	4	,	,	PUNCT
ftr-299	1355	5	but	but	CCONJ
ftr-299	1355	6	that	that	PRON
ftr-299	1355	7	’s	’	VERB
ftr-299	1355	8	no	no	DET
ftr-299	1355	9	proof	proof	NOUN
ftr-299	1355	10	that	that	SCONJ
ftr-299	1355	11	they	they	PRON
ftr-299	1355	12	are	be	AUX
ftr-299	1355	13	not	not	PART
ftr-299	1355	14	there	there	ADV
ftr-299	1355	15	.	.	PUNCT
ftr-299	1356	1	nobody	nobody	PRON
ftr-299	1356	2	can	can	AUX
ftr-299	1356	3	conceive	conceive	VERB
ftr-299	1356	4	or	or	CCONJ
ftr-299	1356	5	imagine	imagine	VERB
ftr-299	1356	6	all	all	DET
ftr-299	1356	7	the	the	DET
ftr-299	1356	8	wonders	wonder	NOUN
ftr-299	1356	9	there	there	PRON
ftr-299	1356	10	are	be	VERB
ftr-299	1356	11	unseen	unseen	ADJ
ftr-299	1356	12	and	and	CCONJ
ftr-299	1356	13	unseeable	unseeable	ADJ
ftr-299	1356	14	in	in	ADP
ftr-299	1356	15	the	the	DET
ftr-299	1356	16	world	world	NOUN
ftr-299	1356	17	.	.	PUNCT
ftr-299	1357	1	you	you	PRON
ftr-299	1357	2	may	may	AUX
ftr-299	1357	3	tear	tear	VERB
ftr-299	1357	4	apart	apart	ADV
ftr-299	1357	5	the	the	DET
ftr-299	1357	6	baby	baby	NOUN
ftr-299	1357	7	’s	’s	PART
ftr-299	1357	8	rattle	rattle	NOUN
ftr-299	1357	9	and	and	CCONJ
ftr-299	1357	10	see	see	VERB
ftr-299	1357	11	what	what	PRON
ftr-299	1357	12	makes	make	VERB
ftr-299	1357	13	the	the	DET
ftr-299	1357	14	noise	noise	NOUN
ftr-299	1357	15	inside	inside	ADV
ftr-299	1357	16	,	,	PUNCT
ftr-299	1357	17	but	but	CCONJ
ftr-299	1357	18	there	there	PRON
ftr-299	1357	19	is	be	VERB
ftr-299	1357	20	a	a	DET
ftr-299	1357	21	veil	veil	NOUN
ftr-299	1357	22	covering	cover	VERB
ftr-299	1357	23	the	the	DET
ftr-299	1357	24	unseen	unseen	ADJ
ftr-299	1357	25	world	world	NOUN
ftr-299	1357	26	which	which	DET
ftr-299	1357	27	not	not	PART
ftr-299	1357	28	the	the	DET
ftr-299	1357	29	strongest	strong	ADJ
ftr-299	1357	30	man	man	NOUN
ftr-299	1357	31	,	,	PUNCT
ftr-299	1357	32	nor	nor	CCONJ
ftr-299	1357	33	even	even	ADV
ftr-299	1357	34	the	the	DET
ftr-299	1357	35	united	united	ADJ
ftr-299	1357	36	strength	strength	NOUN
ftr-299	1357	37	of	of	ADP
ftr-299	1357	38	all	all	DET
ftr-299	1357	39	the	the	DET
ftr-299	1357	40	strongest	strong	ADJ
ftr-299	1357	41	men	man	NOUN
ftr-299	1357	42	that	that	PRON
ftr-299	1357	43	ever	ever	ADV
ftr-299	1357	44	lived	live	VERB
ftr-299	1357	45	,	,	PUNCT
ftr-299	1357	46	could	could	AUX
ftr-299	1357	47	tear	tear	VERB
ftr-299	1357	48	apart	apart	ADV
ftr-299	1357	49	.	.	PUNCT
ftr-299	1358	1	only	only	ADV
ftr-299	1358	2	faith	faith	NOUN
ftr-299	1358	3	,	,	PUNCT
ftr-299	1358	4	fancy	fancy	ADJ
ftr-299	1358	5	,	,	PUNCT
ftr-299	1358	6	poetry	poetry	NOUN
ftr-299	1358	7	,	,	PUNCT
ftr-299	1358	8	love	love	NOUN
ftr-299	1358	9	,	,	PUNCT
ftr-299	1358	10	romance	romance	NOUN
ftr-299	1358	11	,	,	PUNCT
ftr-299	1358	12	can	can	AUX
ftr-299	1358	13	push	push	VERB
ftr-299	1358	14	aside	aside	ADV
ftr-299	1358	15	that	that	DET
ftr-299	1358	16	curtain	curtain	NOUN
ftr-299	1358	17	and	and	CCONJ
ftr-299	1358	18	view	view	NOUN
ftr-299	1358	19	and	and	CCONJ
ftr-299	1358	20	picture	picture	VERB
ftr-299	1358	21	the	the	DET
ftr-299	1358	22	supernal	supernal	ADJ
ftr-299	1358	23	beauty	beauty	NOUN
ftr-299	1358	24	and	and	CCONJ
ftr-299	1358	25	glory	glory	NOUN
ftr-299	1358	26	beyond	beyond	ADP
ftr-299	1358	27	.	.	PUNCT
ftr-299	1359	1	is	be	AUX
ftr-299	1359	2	it	it	PRON
ftr-299	1359	3	all	all	PRON
ftr-299	1359	4	real	real	ADJ
ftr-299	1359	5	?	?	PUNCT
ftr-299	1360	1	ah	ah	INTJ
ftr-299	1360	2	,	,	PUNCT
ftr-299	1360	3	virginia	virginia	PROPN
ftr-299	1360	4	,	,	PUNCT
ftr-299	1360	5	in	in	ADP
ftr-299	1360	6	all	all	DET
ftr-299	1360	7	this	this	DET
ftr-299	1360	8	world	world	NOUN
ftr-299	1360	9	there	there	PRON
ftr-299	1360	10	is	be	VERB
ftr-299	1360	11	nothing	nothing	PRON
ftr-299	1360	12	else	else	ADV
ftr-299	1360	13	real	real	ADJ
ftr-299	1360	14	and	and	CCONJ
ftr-299	1360	15	abiding	abide	VERB
ftr-299	1360	16	.	.	PUNCT
ftr-299	1361	1	2014	2014	NUM
ftr-299	1361	2	]	]	PUNCT
ftr-299	1361	3	recent	recent	ADJ
ftr-299	1361	4	developments	development	NOUN
ftr-299	1361	5	in	in	ADP
ftr-299	1361	6	federal	federal	ADJ
ftr-299	1361	7	income	income	NOUN
ftr-299	1361	8	taxation	taxation	NOUN
ftr-299	1361	9	293	293	NUM
ftr-299	1361	10	affordable	affordable	ADJ
ftr-299	1361	11	care	care	NOUN
ftr-299	1361	12	act	act	PROPN
ftr-299	1361	13	,	,	PUNCT
ftr-299	1361	14	78	78	NUM
ftr-299	1361	15	f.r	f.r	NOUN
ftr-299	1361	16	.	.	NOUN
ftr-299	1361	17	8456	8456	NUM
ftr-299	1361	18	(	(	PUNCT
ftr-299	1361	19	2/6/13	2/6/13	NUM
ftr-299	1361	20	)	)	PUNCT
ftr-299	1361	21	.	.	PUNCT
ftr-299	1362	1	these	these	DET
ftr-299	1362	2	proposed	propose	VERB
ftr-299	1362	3	regulations	regulation	NOUN
ftr-299	1362	4	would	would	AUX
ftr-299	1362	5	require	require	VERB
ftr-299	1362	6	that	that	SCONJ
ftr-299	1362	7	insurance	insurance	NOUN
ftr-299	1362	8	companies	company	NOUN
ftr-299	1362	9	for	for	ADP
ftr-299	1362	10	tax	tax	NOUN
ftr-299	1362	11	-	-	PUNCT
ftr-299	1362	12	exempt	exempt	ADJ
ftr-299	1362	13	religious	religious	ADJ
ftr-299	1362	14	organizations	organization	NOUN
ftr-299	1362	15	,	,	PUNCT
ftr-299	1362	16	including	include	VERB
ftr-299	1362	17	hospitals	hospital	NOUN
ftr-299	1362	18	,	,	PUNCT
ftr-299	1362	19	universities	university	NOUN
ftr-299	1362	20	and	and	CCONJ
ftr-299	1362	21	schools	school	NOUN
ftr-299	1362	22	,	,	PUNCT
ftr-299	1362	23	provide	provide	VERB
ftr-299	1362	24	free	free	ADJ
ftr-299	1362	25	contraceptive	contraceptive	ADJ
ftr-299	1362	26	services	service	NOUN
ftr-299	1362	27	to	to	ADP
ftr-299	1362	28	all	all	DET
ftr-299	1362	29	women	woman	NOUN
ftr-299	1362	30	insured	insure	VERB
ftr-299	1362	31	by	by	ADP
ftr-299	1362	32	them	they	PRON
ftr-299	1362	33	(	(	PUNCT
ftr-299	1362	34	including	include	VERB
ftr-299	1362	35	students	student	NOUN
ftr-299	1362	36	at	at	ADP
ftr-299	1362	37	universities	university	NOUN
ftr-299	1362	38	)	)	PUNCT
ftr-299	1362	39	,	,	PUNCT
ftr-299	1362	40	but	but	CCONJ
ftr-299	1362	41	would	would	AUX
ftr-299	1362	42	provide	provide	VERB
ftr-299	1362	43	that	that	SCONJ
ftr-299	1362	44	the	the	DET
ftr-299	1362	45	insurance	insurance	NOUN
ftr-299	1362	46	companies	company	NOUN
ftr-299	1362	47	will	will	AUX
ftr-299	1362	48	be	be	AUX
ftr-299	1362	49	reimbursed	reimburse	VERB
ftr-299	1362	50	for	for	ADP
ftr-299	1362	51	the	the	DET
ftr-299	1362	52	costs	cost	NOUN
ftr-299	1362	53	of	of	ADP
ftr-299	1362	54	individual	individual	ADJ
ftr-299	1362	55	contraceptive	contraceptive	NOUN
ftr-299	1362	56	-	-	PUNCT
ftr-299	1362	57	only	only	ADJ
ftr-299	1362	58	policies	policy	NOUN
ftr-299	1362	59	by	by	ADP
ftr-299	1362	60	the	the	DET
ftr-299	1362	61	government	government	NOUN
ftr-299	1362	62	.	.	PUNCT
ftr-299	1363	1	however	however	ADV
ftr-299	1363	2	,	,	PUNCT
ftr-299	1363	3	hhs	hhs	PROPN
ftr-299	1363	4	secretary	secretary	PROPN
ftr-299	1363	5	sibelius	sibelius	PROPN
ftr-299	1363	6	stated	state	VERB
ftr-299	1363	7	that	that	SCONJ
ftr-299	1363	8	the	the	DET
ftr-299	1363	9	taxpayers	taxpayer	NOUN
ftr-299	1363	10	would	would	AUX
ftr-299	1363	11	not	not	PART
ftr-299	1363	12	pay	pay	VERB
ftr-299	1363	13	for	for	ADP
ftr-299	1363	14	these	these	DET
ftr-299	1363	15	reimbursements	reimbursement	NOUN
ftr-299	1363	16	either	either	ADV
ftr-299	1363	17	.	.	PUNCT
ftr-299	1364	1	thus	thus	ADV
ftr-299	1364	2	,	,	PUNCT
ftr-299	1364	3	services	service	NOUN
ftr-299	1364	4	that	that	PRON
ftr-299	1364	5	cost	cost	VERB
ftr-299	1364	6	$	$	SYM
ftr-299	1364	7	18,000	18,000	NUM
ftr-299	1364	8	per	per	ADP
ftr-299	1364	9	woman	woman	NOUN
ftr-299	1364	10	would	would	AUX
ftr-299	1364	11	become	become	VERB
ftr-299	1364	12	free	free	ADJ
ftr-299	1364	13	under	under	ADP
ftr-299	1364	14	obamacare	obamacare	PROPN
ftr-299	1364	15	.	.	PUNCT
ftr-299	1365	1			PRON
ftr-299	1365	2	such	such	ADJ
ftr-299	1365	3	is	be	AUX
ftr-299	1365	4	the	the	DET
ftr-299	1365	5	magic	magic	ADJ
ftr-299	1365	6	power	power	NOUN
ftr-299	1365	7	of	of	ADP
ftr-299	1365	8	compound	compound	NOUN
ftr-299	1365	9	interest	interest	NOUN
ftr-299	1365	10	.	.	PUNCT
ftr-299	1366	1	c.	c.	NOUN
ftr-299	1367	1	the	the	DET
ftr-299	1367	2	supreme	supreme	PROPN
ftr-299	1367	3	court	court	PROPN
ftr-299	1367	4	will	will	AUX
ftr-299	1367	5	consider	consider	VERB
ftr-299	1367	6	the	the	DET
ftr-299	1367	7	legality	legality	NOUN
ftr-299	1367	8	under	under	ADP
ftr-299	1367	9	the	the	DET
ftr-299	1367	10	religious	religious	ADJ
ftr-299	1367	11	freedom	freedom	NOUN
ftr-299	1367	12	restoration	restoration	NOUN
ftr-299	1367	13	act	act	NOUN
ftr-299	1367	14	of	of	ADP
ftr-299	1367	15	the	the	DET
ftr-299	1367	16	application	application	NOUN
ftr-299	1367	17	of	of	ADP
ftr-299	1367	18	obamacare	obamacare	PROPN
ftr-299	1367	19	’s	’s	PART
ftr-299	1367	20	contraceptive	contraceptive	ADJ
ftr-299	1367	21	mandate	mandate	NOUN
ftr-299	1367	22	to	to	ADP
ftr-299	1367	23	closely	closely	ADV
ftr-299	1367	24	held	hold	VERB
ftr-299	1367	25	businesses	business	NOUN
ftr-299	1367	26	owned	own	VERB
ftr-299	1367	27	by	by	ADP
ftr-299	1367	28	persons	person	NOUN
ftr-299	1367	29	who	who	PRON
ftr-299	1367	30	claim	claim	VERB
ftr-299	1367	31	their	their	PRON
ftr-299	1367	32	christian	christian	ADJ
ftr-299	1367	33	beliefs	belief	NOUN
ftr-299	1367	34	would	would	AUX
ftr-299	1367	35	be	be	AUX
ftr-299	1367	36	violated	violate	VERB
ftr-299	1367	37	by	by	ADP
ftr-299	1367	38	compliance	compliance	NOUN
ftr-299	1367	39	with	with	ADP
ftr-299	1367	40	that	that	DET
ftr-299	1367	41	mandate	mandate	NOUN
ftr-299	1367	42	.	.	PUNCT
ftr-299	1368	1	hobby	hobby	ADJ
ftr-299	1368	2	lobby	lobby	NOUN
ftr-299	1368	3	stores	store	NOUN
ftr-299	1368	4	,	,	PUNCT
ftr-299	1368	5	inc	inc	PROPN
ftr-299	1368	6	.	.	PROPN
ftr-299	1369	1	v.	v.	PROPN
ftr-299	1369	2	sibelius	sibelius	PROPN
ftr-299	1369	3	,	,	PUNCT
ftr-299	1369	4	723	723	NUM
ftr-299	1369	5	f.3d	f.3d	NUM
ftr-299	1369	6	1114	1114	NUM
ftr-299	1369	7	(	(	PUNCT
ftr-299	1369	8	10th	10th	ADJ
ftr-299	1369	9	cir	cir	NOUN
ftr-299	1369	10	.	.	PUNCT
ftr-299	1370	1	6/27/13	6/27/13	NUM
ftr-299	1370	2	)	)	PUNCT
ftr-299	1370	3	(	(	PUNCT
ftr-299	1370	4	en	en	X
ftr-299	1370	5	banc	banc	PROPN
ftr-299	1370	6	)	)	PUNCT
ftr-299	1370	7	,	,	PUNCT
ftr-299	1370	8	cert	cert	NOUN
ftr-299	1370	9	.	.	PUNCT
ftr-299	1371	1	granted	grant	VERB
ftr-299	1371	2	,	,	PUNCT
ftr-299	1371	3	134	134	NUM
ftr-299	1371	4	s.	s.	PROPN
ftr-299	1371	5	ct	ct	PROPN
ftr-299	1371	6	.	.	PROPN
ftr-299	1371	7	678	678	NUM
ftr-299	1371	8	(	(	PUNCT
ftr-299	1371	9	11/26/13	11/26/13	PROPN
ftr-299	1371	10	)	)	PUNCT
ftr-299	1371	11	.	.	PUNCT
ftr-299	1372	1	the	the	DET
ftr-299	1372	2	tenth	tenth	ADJ
ftr-299	1372	3	circuit	circuit	NOUN
ftr-299	1372	4	(	(	PUNCT
ftr-299	1372	5	judge	judge	NOUN
ftr-299	1372	6	tymkovich	tymkovich	PROPN
ftr-299	1372	7	)	)	PUNCT
ftr-299	1372	8	held	hold	VERB
ftr-299	1372	9	that	that	SCONJ
ftr-299	1372	10	the	the	DET
ftr-299	1372	11	religious	religious	ADJ
ftr-299	1372	12	freedom	freedom	NOUN
ftr-299	1372	13	restoration	restoration	NOUN
ftr-299	1372	14	act	act	NOUN
ftr-299	1372	15	(	(	PUNCT
ftr-299	1372	16	p.l	p.l	PROPN
ftr-299	1372	17	.	.	PROPN
ftr-299	1372	18	103	103	NUM
ftr-299	1372	19	-	-	SYM
ftr-299	1372	20	141	141	NUM
ftr-299	1372	21	)	)	PUNCT
ftr-299	1372	22	protects	protect	VERB
ftr-299	1372	23	closely	closely	ADV
ftr-299	1372	24	held	hold	VERB
ftr-299	1372	25	family	family	NOUN
ftr-299	1372	26	businesses	business	NOUN
ftr-299	1372	27	operated	operate	VERB
ftr-299	1372	28	in	in	ADP
ftr-299	1372	29	corporate	corporate	ADJ
ftr-299	1372	30	form	form	NOUN
ftr-299	1372	31	from	from	ADP
ftr-299	1372	32	violating	violate	VERB
ftr-299	1372	33	their	their	PRON
ftr-299	1372	34	owners	owner	NOUN
ftr-299	1372	35	’	'	PUNCT
ftr-299	1372	36	christian	christian	ADJ
ftr-299	1372	37	principles	principle	NOUN
ftr-299	1372	38	by	by	ADP
ftr-299	1372	39	complying	comply	VERB
ftr-299	1372	40	with	with	ADP
ftr-299	1372	41	a	a	DET
ftr-299	1372	42	regulation	regulation	NOUN
ftr-299	1372	43	under	under	ADP
ftr-299	1372	44	the	the	DET
ftr-299	1372	45	ppaca	ppaca	NOUN
ftr-299	1372	46	(	(	PUNCT
ftr-299	1372	47	obamacare	obamacare	PROPN
ftr-299	1372	48	)	)	PUNCT
ftr-299	1372	49	that	that	PRON
ftr-299	1372	50	requires	require	VERB
ftr-299	1372	51	them	they	PRON
ftr-299	1372	52	to	to	PART
ftr-299	1372	53	provide	provide	VERB
ftr-299	1372	54	drugs	drug	NOUN
ftr-299	1372	55	and	and	CCONJ
ftr-299	1372	56	devices	device	NOUN
ftr-299	1372	57	that	that	PRON
ftr-299	1372	58	they	they	PRON
ftr-299	1372	59	believe	believe	VERB
ftr-299	1372	60	are	be	AUX
ftr-299	1372	61	abortifacients	abortifacient	NOUN
ftr-299	1372	62	as	as	ADP
ftr-299	1372	63	part	part	NOUN
ftr-299	1372	64	of	of	ADP
ftr-299	1372	65	their	their	PRON
ftr-299	1372	66	employer	employer	NOUN
ftr-299	1372	67	-	-	PUNCT
ftr-299	1372	68	sponsored	sponsor	VERB
ftr-299	1372	69	health	health	NOUN
ftr-299	1372	70	care	care	NOUN
ftr-299	1372	71	plans	plan	NOUN
ftr-299	1372	72	.	.	PUNCT
ftr-299	1373	1	d.	d.	NOUN
ftr-299	1373	2	“	"	PUNCT
ftr-299	1373	3	white	white	PROPN
ftr-299	1373	4	house	house	PROPN
ftr-299	1373	5	suspends	suspend	VERB
ftr-299	1373	6	[	[	X
ftr-299	1373	7	individual	individual	NOUN
ftr-299	1373	8	]	]	X
ftr-299	1373	9	mandate	mandate	NOUN
ftr-299	1373	10	penalty	penalty	NOUN
ftr-299	1373	11	for	for	ADP
ftr-299	1373	12	those	those	PRON
ftr-299	1373	13	with	with	ADP
ftr-299	1373	14	cancelled	cancel	VERB
ftr-299	1373	15	health	health	NOUN
ftr-299	1373	16	plans	plan	NOUN
ftr-299	1373	17	.	.	PUNCT
ftr-299	1373	18	”	"	PUNCT
ftr-299	1374	1	individuals	individual	NOUN
ftr-299	1374	2	whose	whose	DET
ftr-299	1374	3	health	health	NOUN
ftr-299	1374	4	insurance	insurance	NOUN
ftr-299	1374	5	plans	plan	NOUN
ftr-299	1374	6	were	be	AUX
ftr-299	1374	7	canceled	cancel	VERB
ftr-299	1374	8	by	by	ADP
ftr-299	1374	9	insurers	insurer	NOUN
ftr-299	1374	10	because	because	SCONJ
ftr-299	1374	11	they	they	PRON
ftr-299	1374	12	did	do	AUX
ftr-299	1374	13	not	not	PART
ftr-299	1374	14	meet	meet	VERB
ftr-299	1374	15	the	the	DET
ftr-299	1374	16	requirements	requirement	NOUN
ftr-299	1374	17	of	of	ADP
ftr-299	1374	18	the	the	DET
ftr-299	1374	19	affordable	affordable	ADJ
ftr-299	1374	20	care	care	NOUN
ftr-299	1374	21	act	act	NOUN
ftr-299	1374	22	will	will	AUX
ftr-299	1374	23	be	be	AUX
ftr-299	1374	24	eligible	eligible	ADJ
ftr-299	1374	25	for	for	ADP
ftr-299	1374	26	an	an	DET
ftr-299	1374	27	exemption	exemption	NOUN
ftr-299	1374	28	from	from	ADP
ftr-299	1374	29	the	the	DET
ftr-299	1374	30	individual	individual	ADJ
ftr-299	1374	31	mandate	mandate	NOUN
ftr-299	1374	32	penalty	penalty	NOUN
ftr-299	1374	33	under	under	ADP
ftr-299	1374	34	§	§	PROPN
ftr-299	1374	35	5000a	5000a	NOUN
ftr-299	1374	36	that	that	PRON
ftr-299	1374	37	takes	take	VERB
ftr-299	1374	38	effect	effect	NOUN
ftr-299	1374	39	in	in	ADP
ftr-299	1374	40	2014	2014	NUM
ftr-299	1374	41	,	,	PUNCT
ftr-299	1374	42	the	the	DET
ftr-299	1374	43	department	department	NOUN
ftr-299	1374	44	of	of	ADP
ftr-299	1374	45	health	health	PROPN
ftr-299	1374	46	and	and	CCONJ
ftr-299	1374	47	human	human	PROPN
ftr-299	1374	48	services	service	NOUN
ftr-299	1374	49	said	say	VERB
ftr-299	1374	50	late	late	ADJ
ftr-299	1374	51	december	december	PROPN
ftr-299	1374	52	19	19	NUM
ftr-299	1374	53	.	.	PUNCT
ftr-299	1375	1	(	(	PUNCT
ftr-299	1375	2	2013	2013	NUM
ftr-299	1375	3	tnt	tnt	PROPN
ftr-299	1375	4	246	246	NUM
ftr-299	1375	5	-	-	SYM
ftr-299	1375	6	5	5	NUM
ftr-299	1375	7	,	,	PUNCT
ftr-299	1375	8	12/19/13	12/19/13	PROPN
ftr-299	1375	9	)	)	PUNCT
ftr-299	1375	10	.	.	PUNCT
ftr-299	1376	1	the	the	DET
ftr-299	1376	2	mandate	mandate	NOUN
ftr-299	1376	3	requires	require	VERB
ftr-299	1376	4	everyone	everyone	PRON
ftr-299	1376	5	to	to	PART
ftr-299	1376	6	have	have	VERB
ftr-299	1376	7	health	health	NOUN
ftr-299	1376	8	insurance	insurance	NOUN
ftr-299	1376	9	or	or	CCONJ
ftr-299	1376	10	face	face	VERB
ftr-299	1376	11	a	a	DET
ftr-299	1376	12	tax	tax	NOUN
ftr-299	1376	13	penalty	penalty	NOUN
ftr-299	1376	14	,	,	PUNCT
ftr-299	1376	15	the	the	DET
ftr-299	1376	16	greater	great	ADJ
ftr-299	1376	17	of	of	ADP
ftr-299	1376	18	$	$	SYM
ftr-299	1376	19	95	95	NUM
ftr-299	1376	20	or	or	CCONJ
ftr-299	1376	21	1	1	NUM
ftr-299	1376	22	percent	percent	NOUN
ftr-299	1376	23	of	of	ADP
ftr-299	1376	24	income	income	NOUN
ftr-299	1376	25	in	in	ADP
ftr-299	1376	26	2014	2014	NUM
ftr-299	1376	27	.	.	PUNCT
ftr-299	1377	1	the	the	DET
ftr-299	1377	2	administration	administration	NOUN
ftr-299	1377	3	will	will	AUX
ftr-299	1377	4	also	also	ADV
ftr-299	1377	5	allow	allow	VERB
ftr-299	1377	6	those	those	DET
ftr-299	1377	7	consumers	consumer	NOUN
ftr-299	1377	8	to	to	PART
ftr-299	1377	9	sign	sign	VERB
ftr-299	1377	10	up	up	ADP
ftr-299	1377	11	for	for	ADP
ftr-299	1377	12	catastrophic	catastrophic	ADJ
ftr-299	1377	13	coverage	coverage	NOUN
ftr-299	1377	14	.	.	PUNCT
ftr-299	1378	1	those	those	DET
ftr-299	1378	2	bare	bare	ADJ
ftr-299	1378	3	-	-	PUNCT
ftr-299	1378	4	bones	bone	NOUN
ftr-299	1378	5	plans	plan	NOUN
ftr-299	1378	6	are	be	AUX
ftr-299	1378	7	available	available	ADJ
ftr-299	1378	8	to	to	ADP
ftr-299	1378	9	people	people	NOUN
ftr-299	1378	10	who	who	PRON
ftr-299	1378	11	are	be	AUX
ftr-299	1378	12	under	under	ADP
ftr-299	1378	13	30	30	NUM
ftr-299	1378	14	or	or	CCONJ
ftr-299	1378	15	qualify	qualify	VERB
ftr-299	1378	16	for	for	ADP
ftr-299	1378	17	a	a	DET
ftr-299	1378	18	“	"	PUNCT
ftr-299	1378	19	hardship	hardship	NOUN
ftr-299	1378	20	exemption	exemption	NOUN
ftr-299	1378	21	.	.	PUNCT
ftr-299	1378	22	”	"	PUNCT
ftr-299	1379	1	hhs	hhs	PROPN
ftr-299	1379	2	secretary	secretary	PROPN
ftr-299	1379	3	kathleen	kathleen	PROPN
ftr-299	1379	4	sebelius	sebelius	PROPN
ftr-299	1379	5	said	say	VERB
ftr-299	1379	6	in	in	ADP
ftr-299	1379	7	a	a	DET
ftr-299	1379	8	letter	letter	NOUN
ftr-299	1379	9	to	to	ADP
ftr-299	1379	10	sen	sen	PROPN
ftr-299	1379	11	.	.	PROPN
ftr-299	1379	12	mark	mark	PROPN
ftr-299	1379	13	warner	warner	PROPN
ftr-299	1379	14	,	,	PUNCT
ftr-299	1379	15	d	d	PROPN
ftr-299	1379	16	-	-	PROPN
ftr-299	1379	17	va	va	NOUN
ftr-299	1379	18	.	.	PROPN
ftr-299	1379	19	,	,	PUNCT
ftr-299	1379	20	that	that	SCONJ
ftr-299	1379	21	the	the	DET
ftr-299	1379	22	administration	administration	NOUN
ftr-299	1379	23	is	be	AUX
ftr-299	1379	24	granting	grant	VERB
ftr-299	1379	25	a	a	DET
ftr-299	1379	26	“	"	PUNCT
ftr-299	1379	27	hardship	hardship	NOUN
ftr-299	1379	28	exemption	exemption	NOUN
ftr-299	1379	29	”	"	PUNCT
ftr-299	1379	30	to	to	ADP
ftr-299	1379	31	americans	americans	PROPN
ftr-299	1379	32	whose	whose	DET
ftr-299	1379	33	no	no	DET
ftr-299	1379	34	santa	santa	NOUN
ftr-299	1379	35	claus	claus	NOUN
ftr-299	1379	36	!	!	PUNCT
ftr-299	1380	1	thank	thank	VERB
ftr-299	1380	2	god	god	PROPN
ftr-299	1380	3	!	!	PUNCT
ftr-299	1381	1	he	he	PRON
ftr-299	1381	2	lives	live	VERB
ftr-299	1381	3	,	,	PUNCT
ftr-299	1381	4	and	and	CCONJ
ftr-299	1381	5	he	he	PRON
ftr-299	1381	6	lives	live	VERB
ftr-299	1381	7	forever	forever	ADV
ftr-299	1381	8	.	.	PUNCT
ftr-299	1382	1	a	a	DET
ftr-299	1382	2	thousand	thousand	NUM
ftr-299	1382	3	years	year	NOUN
ftr-299	1382	4	from	from	ADP
ftr-299	1382	5	now	now	ADV
ftr-299	1382	6	,	,	PUNCT
ftr-299	1382	7	virginia	virginia	PROPN
ftr-299	1382	8	,	,	PUNCT
ftr-299	1382	9	nay	nay	PROPN
ftr-299	1382	10	,	,	PUNCT
ftr-299	1382	11	ten	ten	NUM
ftr-299	1382	12	times	time	NOUN
ftr-299	1382	13	ten	ten	NUM
ftr-299	1382	14	thousand	thousand	NUM
ftr-299	1382	15	years	year	NOUN
ftr-299	1382	16	from	from	ADP
ftr-299	1382	17	now	now	ADV
ftr-299	1382	18	,	,	PUNCT
ftr-299	1382	19	he	he	PRON
ftr-299	1382	20	will	will	AUX
ftr-299	1382	21	continue	continue	VERB
ftr-299	1382	22	to	to	PART
ftr-299	1382	23	make	make	VERB
ftr-299	1382	24	glad	glad	ADJ
ftr-299	1382	25	the	the	DET
ftr-299	1382	26	heart	heart	NOUN
ftr-299	1382	27	of	of	ADP
ftr-299	1382	28	childhood	childhood	NOUN
ftr-299	1382	29	.	.	PUNCT
ftr-299	1383	1	(	(	PUNCT
ftr-299	1383	2	the	the	DET
ftr-299	1383	3	[	[	X
ftr-299	1383	4	new	new	PROPN
ftr-299	1383	5	york	york	PROPN
ftr-299	1383	6	]	]	X
ftr-299	1383	7	sun	sun	PROPN
ftr-299	1383	8	,	,	PUNCT
ftr-299	1383	9	9/21/1897	9/21/1897	PROPN
ftr-299	1383	10	,	,	PUNCT
ftr-299	1383	11	p.	p.	NOUN
ftr-299	1383	12	1	1	NUM
ftr-299	1383	13	,	,	PUNCT
ftr-299	1383	14	unsigned	unsigne	VERB
ftr-299	1383	15	,	,	PUNCT
ftr-299	1383	16	by	by	ADP
ftr-299	1383	17	francis	francis	PROPN
ftr-299	1383	18	pharcellus	pharcellus	PROPN
ftr-299	1383	19	church	church	PROPN
ftr-299	1383	20	)	)	PUNCT
ftr-299	1383	21	.	.	PUNCT
ftr-299	1384	1	294	294	NUM
ftr-299	1384	2	florida	florida	PROPN
ftr-299	1384	3	tax	tax	NOUN
ftr-299	1384	4	review	review	NOUN
ftr-299	1384	5	[	[	X
ftr-299	1384	6	vol	vol	NOUN
ftr-299	1384	7	.	.	PUNCT
ftr-299	1385	1	15:5	15:5	NUM
ftr-299	1385	2	plans	plan	NOUN
ftr-299	1385	3	were	be	AUX
ftr-299	1385	4	canceled	cancel	VERB
ftr-299	1385	5	and	and	CCONJ
ftr-299	1385	6	“	"	PUNCT
ftr-299	1385	7	might	might	AUX
ftr-299	1385	8	be	be	AUX
ftr-299	1385	9	having	have	VERB
ftr-299	1385	10	difficulty	difficulty	NOUN
ftr-299	1385	11	”	"	PUNCT
ftr-299	1385	12	paying	pay	VERB
ftr-299	1385	13	for	for	ADP
ftr-299	1385	14	standard	standard	ADJ
ftr-299	1385	15	coverage	coverage	NOUN
ftr-299	1385	16	.	.	PUNCT
ftr-299	1386	1	2	2	X
ftr-299	1386	2	.	.	X
ftr-299	1386	3	you	you	PRON
ftr-299	1386	4	may	may	AUX
ftr-299	1386	5	have	have	VERB
ftr-299	1386	6	trouble	trouble	NOUN
ftr-299	1386	7	with	with	ADP
ftr-299	1386	8	these	these	DET
ftr-299	1386	9	proposed	propose	VERB
ftr-299	1386	10	regulations	regulation	NOUN
ftr-299	1386	11	if	if	SCONJ
ftr-299	1386	12	you	you	PRON
ftr-299	1386	13	do	do	AUX
ftr-299	1386	14	n’t	not	PART
ftr-299	1386	15	know	know	VERB
ftr-299	1386	16	the	the	DET
ftr-299	1386	17	meaning	meaning	NOUN
ftr-299	1386	18	of	of	ADP
ftr-299	1386	19	mv	mv	PROPN
ftr-299	1386	20	,	,	PUNCT
ftr-299	1386	21	ehb	ehb	PROPN
ftr-299	1386	22	,	,	PUNCT
ftr-299	1386	23	has	have	VERB
ftr-299	1386	24	,	,	PUNCT
ftr-299	1386	25	hra	hra	PROPN
ftr-299	1386	26	,	,	PUNCT
ftr-299	1386	27	fpl	fpl	NOUN
ftr-299	1386	28	,	,	PUNCT
ftr-299	1386	29	and	and	CCONJ
ftr-299	1386	30	“	"	PUNCT
ftr-299	1386	31	metal	metal	NOUN
ftr-299	1386	32	level	level	NOUN
ftr-299	1386	33	.	.	PUNCT
ftr-299	1386	34	”	"	PUNCT
ftr-299	1386	35	reg-125398	reg-125398	NOUN
ftr-299	1386	36	-	-	PUNCT
ftr-299	1386	37	12	12	NUM
ftr-299	1386	38	,	,	PUNCT
ftr-299	1386	39	minimum	minimum	ADJ
ftr-299	1386	40	value	value	NOUN
ftr-299	1386	41	of	of	ADP
ftr-299	1386	42	eligible	eligible	ADJ
ftr-299	1386	43	employer	employer	NOUN
ftr-299	1386	44	-	-	PUNCT
ftr-299	1386	45	sponsored	sponsor	VERB
ftr-299	1386	46	plans	plan	NOUN
ftr-299	1386	47	and	and	CCONJ
ftr-299	1386	48	other	other	ADJ
ftr-299	1386	49	rules	rule	NOUN
ftr-299	1386	50	regarding	regard	VERB
ftr-299	1386	51	the	the	DET
ftr-299	1386	52	health	health	NOUN
ftr-299	1386	53	insurance	insurance	NOUN
ftr-299	1386	54	premium	premium	NOUN
ftr-299	1386	55	tax	tax	NOUN
ftr-299	1386	56	credit	credit	NOUN
ftr-299	1386	57	.	.	PUNCT
ftr-299	1387	1	78	78	NUM
ftr-299	1387	2	f.r	f.r	NOUN
ftr-299	1387	3	.	.	NOUN
ftr-299	1387	4	25909	25909	NUM
ftr-299	1387	5	(	(	PUNCT
ftr-299	1387	6	5/3/13	5/3/13	NUM
ftr-299	1387	7	)	)	PUNCT
ftr-299	1387	8	.	.	PUNCT
ftr-299	1388	1	the	the	DET
ftr-299	1388	2	irs	irs	PROPN
ftr-299	1388	3	has	have	AUX
ftr-299	1388	4	issued	issue	VERB
ftr-299	1388	5	proposed	propose	VERB
ftr-299	1388	6	regulations	regulation	NOUN
ftr-299	1388	7	on	on	ADP
ftr-299	1388	8	the	the	DET
ftr-299	1388	9	§	§	PROPN
ftr-299	1388	10	36b	36b	PROPN
ftr-299	1388	11	health	health	NOUN
ftr-299	1388	12	insurance	insurance	NOUN
ftr-299	1388	13	premium	premium	NOUN
ftr-299	1388	14	tax	tax	NOUN
ftr-299	1388	15	credit	credit	NOUN
ftr-299	1388	16	that	that	PRON
ftr-299	1388	17	provide	provide	VERB
ftr-299	1388	18	guidance	guidance	NOUN
ftr-299	1388	19	on	on	ADP
ftr-299	1388	20	determining	determine	VERB
ftr-299	1388	21	whether	whether	SCONJ
ftr-299	1388	22	health	health	NOUN
ftr-299	1388	23	coverage	coverage	NOUN
ftr-299	1388	24	under	under	ADP
ftr-299	1388	25	an	an	DET
ftr-299	1388	26	eligible	eligible	ADJ
ftr-299	1388	27	employer	employer	NOUN
ftr-299	1388	28	-	-	PUNCT
ftr-299	1388	29	sponsored	sponsor	VERB
ftr-299	1388	30	plan	plan	NOUN
ftr-299	1388	31	provides	provide	VERB
ftr-299	1388	32	minimum	minimum	ADJ
ftr-299	1388	33	value	value	NOUN
ftr-299	1388	34	.	.	PUNCT
ftr-299	1389	1	3	3	X
ftr-299	1389	2	.	.	X
ftr-299	1389	3	the	the	DET
ftr-299	1389	4	irs	irs	PROPN
ftr-299	1389	5	provides	provide	VERB
ftr-299	1389	6	guidance	guidance	NOUN
ftr-299	1389	7	on	on	ADP
ftr-299	1389	8	the	the	DET
ftr-299	1389	9	application	application	NOUN
ftr-299	1389	10	of	of	ADP
ftr-299	1389	11	the	the	DET
ftr-299	1389	12	affordable	affordable	ADJ
ftr-299	1389	13	care	care	PROPN
ftr-299	1389	14	act	act	PROPN
ftr-299	1389	15	’s	’s	PART
ftr-299	1389	16	market	market	NOUN
ftr-299	1389	17	reforms	reform	NOUN
ftr-299	1389	18	to	to	ADP
ftr-299	1389	19	hras	hra	NOUN
ftr-299	1389	20	,	,	PUNCT
ftr-299	1389	21	epps	epps	PROPN
ftr-299	1389	22	,	,	PUNCT
ftr-299	1389	23	fsas	fsa	NOUN
ftr-299	1389	24	,	,	PUNCT
ftr-299	1389	25	and	and	CCONJ
ftr-299	1389	26	eaps	eap	VERB
ftr-299	1389	27	—	—	PUNCT
ftr-299	1389	28	it	it	PRON
ftr-299	1389	29	’s	’	VERB
ftr-299	1389	30	the	the	DET
ftr-299	1389	31	bee	bee	PROPN
ftr-299	1389	32	’s	’s	PART
ftr-299	1389	33	knees	knee	NOUN
ftr-299	1389	34	!	!	PUNCT
ftr-299	1390	1	notice	notice	VERB
ftr-299	1390	2	2013	2013	NUM
ftr-299	1390	3	-	-	SYM
ftr-299	1390	4	54	54	NUM
ftr-299	1390	5	,	,	PUNCT
ftr-299	1390	6	2013	2013	NUM
ftr-299	1390	7	-	-	SYM
ftr-299	1390	8	40	40	NUM
ftr-299	1390	9	i.r.b	i.r.b	NOUN
ftr-299	1390	10	.	.	PUNCT
ftr-299	1391	1	287	287	NUM
ftr-299	1391	2	(	(	PUNCT
ftr-299	1391	3	9/13/13	9/13/13	NUM
ftr-299	1391	4	)	)	PUNCT
ftr-299	1391	5	.	.	PUNCT
ftr-299	1392	1	the	the	DET
ftr-299	1392	2	patient	patient	NOUN
ftr-299	1392	3	protection	protection	NOUN
ftr-299	1392	4	and	and	CCONJ
ftr-299	1392	5	affordable	affordable	ADJ
ftr-299	1392	6	care	care	NOUN
ftr-299	1392	7	act	act	PROPN
ftr-299	1392	8	amended	amend	VERB
ftr-299	1392	9	the	the	DET
ftr-299	1392	10	public	public	ADJ
ftr-299	1392	11	health	health	PROPN
ftr-299	1392	12	service	service	PROPN
ftr-299	1392	13	act	act	NOUN
ftr-299	1392	14	to	to	PART
ftr-299	1392	15	implement	implement	VERB
ftr-299	1392	16	certain	certain	ADJ
ftr-299	1392	17	market	market	NOUN
ftr-299	1392	18	reforms	reform	NOUN
ftr-299	1392	19	for	for	ADP
ftr-299	1392	20	group	group	NOUN
ftr-299	1392	21	health	health	NOUN
ftr-299	1392	22	plans	plan	NOUN
ftr-299	1392	23	,	,	PUNCT
ftr-299	1392	24	including	include	VERB
ftr-299	1392	25	requirements	requirement	NOUN
ftr-299	1392	26	that	that	SCONJ
ftr-299	1392	27	:	:	PUNCT
ftr-299	1392	28	(	(	PUNCT
ftr-299	1392	29	1	1	X
ftr-299	1392	30	)	)	PUNCT
ftr-299	1392	31	group	group	NOUN
ftr-299	1392	32	health	health	NOUN
ftr-299	1392	33	plans	plan	NOUN
ftr-299	1392	34	not	not	PART
ftr-299	1392	35	establish	establish	VERB
ftr-299	1392	36	any	any	DET
ftr-299	1392	37	annual	annual	ADJ
ftr-299	1392	38	limit	limit	NOUN
ftr-299	1392	39	on	on	ADP
ftr-299	1392	40	the	the	DET
ftr-299	1392	41	dollar	dollar	NOUN
ftr-299	1392	42	amount	amount	NOUN
ftr-299	1392	43	of	of	ADP
ftr-299	1392	44	benefits	benefit	NOUN
ftr-299	1392	45	for	for	ADP
ftr-299	1392	46	any	any	DET
ftr-299	1392	47	individual	individual	NOUN
ftr-299	1392	48	,	,	PUNCT
ftr-299	1392	49	and	and	CCONJ
ftr-299	1392	50	(	(	PUNCT
ftr-299	1392	51	2	2	X
ftr-299	1392	52	)	)	PUNCT
ftr-299	1392	53	nongrandfathered	nongrandfathered	ADJ
ftr-299	1392	54	group	group	NOUN
ftr-299	1392	55	health	health	NOUN
ftr-299	1392	56	plans	plan	NOUN
ftr-299	1392	57	provide	provide	VERB
ftr-299	1392	58	certain	certain	ADJ
ftr-299	1392	59	preventive	preventive	ADJ
ftr-299	1392	60	services	service	NOUN
ftr-299	1392	61	without	without	ADP
ftr-299	1392	62	imposing	impose	VERB
ftr-299	1392	63	any	any	DET
ftr-299	1392	64	cost	cost	NOUN
ftr-299	1392	65	-	-	PUNCT
ftr-299	1392	66	sharing	share	VERB
ftr-299	1392	67	requirements	requirement	NOUN
ftr-299	1392	68	for	for	ADP
ftr-299	1392	69	the	the	DET
ftr-299	1392	70	services	service	NOUN
ftr-299	1392	71	.	.	PUNCT
ftr-299	1393	1	the	the	DET
ftr-299	1393	2	notice	notice	NOUN
ftr-299	1393	3	provides	provide	VERB
ftr-299	1393	4	guidance	guidance	NOUN
ftr-299	1393	5	,	,	PUNCT
ftr-299	1393	6	in	in	ADP
ftr-299	1393	7	q&a	q&a	PROPN
ftr-299	1393	8	format	format	NOUN
ftr-299	1393	9	,	,	PUNCT
ftr-299	1393	10	on	on	ADP
ftr-299	1393	11	the	the	DET
ftr-299	1393	12	application	application	NOUN
ftr-299	1393	13	of	of	ADP
ftr-299	1393	14	these	these	DET
ftr-299	1393	15	market	market	NOUN
ftr-299	1393	16	reforms	reform	NOUN
ftr-299	1393	17	to	to	ADP
ftr-299	1393	18	:	:	PUNCT
ftr-299	1393	19	(	(	PUNCT
ftr-299	1393	20	1	1	X
ftr-299	1393	21	)	)	PUNCT
ftr-299	1393	22	health	health	NOUN
ftr-299	1393	23	reimbursement	reimbursement	NOUN
ftr-299	1393	24	arrangements	arrangement	NOUN
ftr-299	1393	25	(	(	PUNCT
ftr-299	1393	26	including	include	VERB
ftr-299	1393	27	hras	hra	NOUN
ftr-299	1393	28	integrated	integrate	VERB
ftr-299	1393	29	with	with	ADP
ftr-299	1393	30	group	group	NOUN
ftr-299	1393	31	health	health	NOUN
ftr-299	1393	32	plans	plan	NOUN
ftr-299	1393	33	)	)	PUNCT
ftr-299	1393	34	,	,	PUNCT
ftr-299	1393	35	(	(	PUNCT
ftr-299	1393	36	2	2	X
ftr-299	1393	37	)	)	PUNCT
ftr-299	1393	38	group	group	NOUN
ftr-299	1393	39	health	health	NOUN
ftr-299	1393	40	plans	plan	NOUN
ftr-299	1393	41	under	under	ADP
ftr-299	1393	42	which	which	PRON
ftr-299	1393	43	employers	employer	NOUN
ftr-299	1393	44	reimburse	reimburse	VERB
ftr-299	1393	45	employees	employee	NOUN
ftr-299	1393	46	for	for	ADP
ftr-299	1393	47	premium	premium	NOUN
ftr-299	1393	48	expenses	expense	NOUN
ftr-299	1393	49	incurred	incur	VERB
ftr-299	1393	50	for	for	ADP
ftr-299	1393	51	an	an	DET
ftr-299	1393	52	individual	individual	ADJ
ftr-299	1393	53	health	health	NOUN
ftr-299	1393	54	insurance	insurance	NOUN
ftr-299	1393	55	policy	policy	NOUN
ftr-299	1393	56	(	(	PUNCT
ftr-299	1393	57	referred	refer	VERB
ftr-299	1393	58	to	to	ADP
ftr-299	1393	59	in	in	ADP
ftr-299	1393	60	the	the	DET
ftr-299	1393	61	notice	notice	NOUN
ftr-299	1393	62	as	as	ADP
ftr-299	1393	63	“	"	PUNCT
ftr-299	1393	64	employer	employer	NOUN
ftr-299	1393	65	payment	payment	NOUN
ftr-299	1393	66	plans	plan	NOUN
ftr-299	1393	67	”	"	PUNCT
ftr-299	1393	68	)	)	PUNCT
ftr-299	1393	69	,	,	PUNCT
ftr-299	1393	70	and	and	CCONJ
ftr-299	1393	71	(	(	PUNCT
ftr-299	1393	72	3	3	X
ftr-299	1393	73	)	)	PUNCT
ftr-299	1393	74	health	health	NOUN
ftr-299	1393	75	flexible	flexible	ADJ
ftr-299	1393	76	spending	spending	NOUN
ftr-299	1393	77	arrangements	arrangement	NOUN
ftr-299	1393	78	.	.	PUNCT
ftr-299	1394	1	the	the	DET
ftr-299	1394	2	notice	notice	NOUN
ftr-299	1394	3	also	also	ADV
ftr-299	1394	4	provides	provide	VERB
ftr-299	1394	5	guidance	guidance	NOUN
ftr-299	1394	6	on	on	ADP
ftr-299	1394	7	employee	employee	NOUN
ftr-299	1394	8	assistance	assistance	NOUN
ftr-299	1394	9	programs	program	NOUN
ftr-299	1394	10	and	and	CCONJ
ftr-299	1394	11	on	on	ADP
ftr-299	1394	12	§	§	PROPN
ftr-299	1394	13	125(f)(3	125(f)(3	NUM
ftr-299	1394	14	)	)	PUNCT
ftr-299	1394	15	,	,	PUNCT
ftr-299	1394	16	which	which	PRON
ftr-299	1394	17	generally	generally	ADV
ftr-299	1394	18	provides	provide	VERB
ftr-299	1394	19	that	that	SCONJ
ftr-299	1394	20	a	a	DET
ftr-299	1394	21	qualified	qualified	ADJ
ftr-299	1394	22	health	health	NOUN
ftr-299	1394	23	plan	plan	NOUN
ftr-299	1394	24	offered	offer	VERB
ftr-299	1394	25	through	through	ADP
ftr-299	1394	26	a	a	DET
ftr-299	1394	27	health	health	NOUN
ftr-299	1394	28	insurance	insurance	NOUN
ftr-299	1394	29	exchange	exchange	NOUN
ftr-299	1394	30	established	establish	VERB
ftr-299	1394	31	under	under	ADP
ftr-299	1394	32	the	the	DET
ftr-299	1394	33	affordable	affordable	ADJ
ftr-299	1394	34	care	care	NOUN
ftr-299	1394	35	act	act	NOUN
ftr-299	1394	36	is	be	AUX
ftr-299	1394	37	not	not	PART
ftr-299	1394	38	a	a	DET
ftr-299	1394	39	qualified	qualified	ADJ
ftr-299	1394	40	benefit	benefit	NOUN
ftr-299	1394	41	that	that	PRON
ftr-299	1394	42	can	can	AUX
ftr-299	1394	43	be	be	AUX
ftr-299	1394	44	offered	offer	VERB
ftr-299	1394	45	through	through	ADP
ftr-299	1394	46	a	a	DET
ftr-299	1394	47	cafeteria	cafeteria	NOUN
ftr-299	1394	48	plan	plan	NOUN
ftr-299	1394	49	.	.	PUNCT
ftr-299	1395	1	the	the	DET
ftr-299	1395	2	notice	notice	NOUN
ftr-299	1395	3	applies	apply	VERB
ftr-299	1395	4	for	for	ADP
ftr-299	1395	5	plan	plan	NOUN
ftr-299	1395	6	years	year	NOUN
ftr-299	1395	7	beginning	begin	VERB
ftr-299	1395	8	on	on	ADP
ftr-299	1395	9	and	and	CCONJ
ftr-299	1395	10	after	after	ADP
ftr-299	1395	11	1/1/14	1/1/14	NUM
ftr-299	1395	12	,	,	PUNCT
ftr-299	1395	13	but	but	CCONJ
ftr-299	1395	14	taxpayers	taxpayer	NOUN
ftr-299	1395	15	can	can	AUX
ftr-299	1395	16	apply	apply	VERB
ftr-299	1395	17	the	the	DET
ftr-299	1395	18	guidance	guidance	NOUN
ftr-299	1395	19	provided	provide	VERB
ftr-299	1395	20	in	in	ADP
ftr-299	1395	21	the	the	DET
ftr-299	1395	22	notice	notice	NOUN
ftr-299	1395	23	for	for	ADP
ftr-299	1395	24	all	all	DET
ftr-299	1395	25	prior	prior	ADJ
ftr-299	1395	26	periods	period	NOUN
ftr-299	1395	27	.	.	PUNCT
ftr-299	1396	1	the	the	DET
ftr-299	1396	2	department	department	PROPN
ftr-299	1396	3	of	of	ADP
ftr-299	1396	4	labor	labor	NOUN
ftr-299	1396	5	has	have	AUX
ftr-299	1396	6	issued	issue	VERB
ftr-299	1396	7	guidance	guidance	NOUN
ftr-299	1396	8	in	in	ADP
ftr-299	1396	9	substantially	substantially	ADV
ftr-299	1396	10	identical	identical	ADJ
ftr-299	1396	11	form	form	NOUN
ftr-299	1396	12	(	(	PUNCT
ftr-299	1396	13	technical	technical	ADJ
ftr-299	1396	14	release	release	NOUN
ftr-299	1396	15	2013	2013	NUM
ftr-299	1396	16	-	-	SYM
ftr-299	1396	17	03	03	NUM
ftr-299	1396	18	)	)	PUNCT
ftr-299	1396	19	and	and	CCONJ
ftr-299	1396	20	the	the	DET
ftr-299	1396	21	department	department	NOUN
ftr-299	1396	22	of	of	ADP
ftr-299	1396	23	health	health	PROPN
ftr-299	1396	24	and	and	CCONJ
ftr-299	1396	25	human	human	ADJ
ftr-299	1396	26	services	service	NOUN
ftr-299	1396	27	is	be	AUX
ftr-299	1396	28	issuing	issue	VERB
ftr-299	1396	29	guidance	guidance	NOUN
ftr-299	1396	30	indicating	indicate	VERB
ftr-299	1396	31	that	that	SCONJ
ftr-299	1396	32	it	it	PRON
ftr-299	1396	33	concurs	concur	VERB
ftr-299	1396	34	.	.	PUNCT
ftr-299	1397	1	2014	2014	NUM
ftr-299	1397	2	]	]	PUNCT
ftr-299	1397	3	recent	recent	ADJ
ftr-299	1397	4	developments	development	NOUN
ftr-299	1397	5	in	in	ADP
ftr-299	1397	6	federal	federal	ADJ
ftr-299	1397	7	income	income	NOUN
ftr-299	1397	8	taxation	taxation	PROPN
ftr-299	1397	9	295	295	NUM
ftr-299	1397	10	b.	b.	PROPN
ftr-299	1397	11	qualified	qualify	VERB
ftr-299	1397	12	deferred	defer	VERB
ftr-299	1397	13	compensation	compensation	NOUN
ftr-299	1397	14	plans	plan	NOUN
ftr-299	1397	15	1	1	NUM
ftr-299	1397	16	.	.	PUNCT
ftr-299	1398	1	some	some	DET
ftr-299	1398	2	inflation	inflation	NOUN
ftr-299	1398	3	adjusted	adjust	VERB
ftr-299	1398	4	numbers	number	NOUN
ftr-299	1398	5	for	for	ADP
ftr-299	1398	6	2014	2014	NUM
ftr-299	1398	7	.	.	PUNCT
ftr-299	1399	1	i.r	i.r	PRON
ftr-299	1399	2	.	.	PROPN
ftr-299	1399	3	2013	2013	NUM
ftr-299	1399	4	-	-	SYM
ftr-299	1399	5	86	86	NUM
ftr-299	1399	6	(	(	PUNCT
ftr-299	1399	7	10/31/13	10/31/13	NUM
ftr-299	1399	8	)	)	PUNCT
ftr-299	1399	9	.	.	PUNCT
ftr-299	1400	1			NOUN
ftr-299	1400	2	elective	elective	ADJ
ftr-299	1400	3	deferral	deferral	NOUN
ftr-299	1400	4	in	in	ADP
ftr-299	1400	5	§	§	PROPN
ftr-299	1400	6	§	§	PROPN
ftr-299	1400	7	401(k	401(k	PROPN
ftr-299	1400	8	)	)	PUNCT
ftr-299	1400	9	,	,	PUNCT
ftr-299	1400	10	403(b	403(b	PROPN
ftr-299	1400	11	)	)	PUNCT
ftr-299	1400	12	,	,	PUNCT
ftr-299	1400	13	and	and	CCONJ
ftr-299	1400	14	457	457	NUM
ftr-299	1400	15	plans	plan	NOUN
ftr-299	1400	16	,	,	PUNCT
ftr-299	1400	17	remains	remain	VERB
ftr-299	1400	18	at	at	ADP
ftr-299	1400	19	$	$	SYM
ftr-299	1400	20	17,500	17,500	NUM
ftr-299	1400	21	with	with	ADP
ftr-299	1400	22	a	a	DET
ftr-299	1400	23	catch	catch	NOUN
ftr-299	1400	24	up	up	ADP
ftr-299	1400	25	provision	provision	NOUN
ftr-299	1400	26	for	for	ADP
ftr-299	1400	27	employees	employee	NOUN
ftr-299	1400	28	aged	age	VERB
ftr-299	1400	29	50	50	NUM
ftr-299	1400	30	or	or	CCONJ
ftr-299	1400	31	older	old	ADJ
ftr-299	1400	32	of	of	ADP
ftr-299	1400	33	$	$	SYM
ftr-299	1400	34	5,500	5,500	NUM
ftr-299	1400	35	.	.	PUNCT
ftr-299	1401	1			PUNCT
ftr-299	1402	1	the	the	DET
ftr-299	1402	2	limit	limit	NOUN
ftr-299	1402	3	on	on	ADP
ftr-299	1402	4	contributions	contribution	NOUN
ftr-299	1402	5	to	to	ADP
ftr-299	1402	6	an	an	DET
ftr-299	1402	7	ira	ira	PROPN
ftr-299	1402	8	will	will	AUX
ftr-299	1402	9	be	be	AUX
ftr-299	1402	10	unchanged	unchanged	ADJ
ftr-299	1402	11	at	at	ADP
ftr-299	1402	12	$	$	SYM
ftr-299	1402	13	5,500	5,500	NUM
ftr-299	1402	14	.	.	PUNCT
ftr-299	1403	1	the	the	DET
ftr-299	1403	2	agi	agi	NOUN
ftr-299	1403	3	phase	phase	NOUN
ftr-299	1403	4	out	out	ADP
ftr-299	1403	5	range	range	NOUN
ftr-299	1403	6	for	for	ADP
ftr-299	1403	7	employees	employee	NOUN
ftr-299	1403	8	covered	cover	VERB
ftr-299	1403	9	by	by	ADP
ftr-299	1403	10	a	a	DET
ftr-299	1403	11	workplace	workplace	NOUN
ftr-299	1403	12	retirement	retirement	NOUN
ftr-299	1403	13	plan	plan	NOUN
ftr-299	1403	14	is	be	AUX
ftr-299	1403	15	increased	increase	VERB
ftr-299	1403	16	to	to	ADP
ftr-299	1403	17	$	$	SYM
ftr-299	1403	18	96,000	96,000	NUM
ftr-299	1403	19	and	and	CCONJ
ftr-299	1403	20	to	to	ADP
ftr-299	1403	21	$	$	SYM
ftr-299	1403	22	115,000	115,000	NUM
ftr-299	1403	23	for	for	ADP
ftr-299	1403	24	employees	employee	NOUN
ftr-299	1403	25	not	not	PART
ftr-299	1403	26	covered	cover	VERB
ftr-299	1403	27	by	by	ADP
ftr-299	1403	28	a	a	DET
ftr-299	1403	29	workplace	workplace	NOUN
ftr-299	1403	30	retirement	retirement	NOUN
ftr-299	1403	31	plan	plan	NOUN
ftr-299	1403	32	.	.	PUNCT
ftr-299	1404	1	the	the	DET
ftr-299	1404	2	phase	phase	NOUN
ftr-299	1404	3	-	-	PUNCT
ftr-299	1404	4	out	out	ADP
ftr-299	1404	5	range	range	NOUN
ftr-299	1404	6	for	for	ADP
ftr-299	1404	7	contributions	contribution	NOUN
ftr-299	1404	8	to	to	ADP
ftr-299	1404	9	a	a	DET
ftr-299	1404	10	roth	roth	PROPN
ftr-299	1404	11	ira	ira	PROPN
ftr-299	1404	12	is	be	AUX
ftr-299	1404	13	$	$	SYM
ftr-299	1404	14	181,000	181,000	NUM
ftr-299	1404	15	to	to	PART
ftr-299	1404	16	$	$	SYM
ftr-299	1404	17	191,000	191,000	NUM
ftr-299	1404	18	for	for	ADP
ftr-299	1404	19	married	married	ADJ
ftr-299	1404	20	couples	couple	NOUN
ftr-299	1404	21	filing	file	VERB
ftr-299	1404	22	jointly	jointly	ADV
ftr-299	1404	23	,	,	PUNCT
ftr-299	1404	24	and	and	CCONJ
ftr-299	1404	25	$	$	SYM
ftr-299	1404	26	114,000	114,000	NUM
ftr-299	1404	27	to	to	PART
ftr-299	1404	28	$	$	SYM
ftr-299	1404	29	129,000	129,000	NUM
ftr-299	1404	30	for	for	ADP
ftr-299	1404	31	singles	single	NOUN
ftr-299	1404	32	and	and	CCONJ
ftr-299	1404	33	heads	head	NOUN
ftr-299	1404	34	of	of	ADP
ftr-299	1404	35	household	household	NOUN
ftr-299	1404	36	.	.	PUNCT
ftr-299	1405	1			PUNCT
ftr-299	1405	2	the	the	DET
ftr-299	1405	3	annual	annual	ADJ
ftr-299	1405	4	benefit	benefit	NOUN
ftr-299	1405	5	from	from	ADP
ftr-299	1405	6	a	a	DET
ftr-299	1405	7	defined	define	VERB
ftr-299	1405	8	benefit	benefit	NOUN
ftr-299	1405	9	plan	plan	NOUN
ftr-299	1405	10	under	under	ADP
ftr-299	1405	11	§	§	PROPN
ftr-299	1405	12	415	415	NUM
ftr-299	1405	13	is	be	AUX
ftr-299	1405	14	increased	increase	VERB
ftr-299	1405	15	to	to	ADP
ftr-299	1405	16	$	$	SYM
ftr-299	1405	17	210,000	210,000	NUM
ftr-299	1405	18	.	.	PUNCT
ftr-299	1406	1			PUNCT
ftr-299	1407	1	the	the	DET
ftr-299	1407	2	limit	limit	NOUN
ftr-299	1407	3	for	for	ADP
ftr-299	1407	4	defined	define	VERB
ftr-299	1407	5	contributions	contribution	NOUN
ftr-299	1407	6	plans	plan	NOUN
ftr-299	1407	7	is	be	AUX
ftr-299	1407	8	increased	increase	VERB
ftr-299	1407	9	to	to	ADP
ftr-299	1407	10	$	$	SYM
ftr-299	1407	11	52,000	52,000	NUM
ftr-299	1407	12	.	.	PUNCT
ftr-299	1408	1			PUNCT
ftr-299	1408	2	the	the	DET
ftr-299	1408	3	amount	amount	NOUN
ftr-299	1408	4	of	of	ADP
ftr-299	1408	5	compensation	compensation	NOUN
ftr-299	1408	6	that	that	PRON
ftr-299	1408	7	may	may	AUX
ftr-299	1408	8	be	be	AUX
ftr-299	1408	9	taken	take	VERB
ftr-299	1408	10	into	into	ADP
ftr-299	1408	11	account	account	NOUN
ftr-299	1408	12	for	for	ADP
ftr-299	1408	13	various	various	ADJ
ftr-299	1408	14	plans	plan	NOUN
ftr-299	1408	15	is	be	AUX
ftr-299	1408	16	increased	increase	VERB
ftr-299	1408	17	to	to	ADP
ftr-299	1408	18	$	$	SYM
ftr-299	1408	19	260,000	260,000	NUM
ftr-299	1408	20	,	,	PUNCT
ftr-299	1408	21	and	and	CCONJ
ftr-299	1408	22	$	$	SYM
ftr-299	1408	23	385,000	385,000	NUM
ftr-299	1408	24	for	for	ADP
ftr-299	1408	25	government	government	NOUN
ftr-299	1408	26	plans	plan	NOUN
ftr-299	1408	27	.	.	PUNCT
ftr-299	1409	1	2	2	X
ftr-299	1409	2	.	.	X
ftr-299	1409	3	notice	notice	VERB
ftr-299	1409	4	2014	2014	NUM
ftr-299	1409	5	-	-	SYM
ftr-299	1409	6	5	5	NUM
ftr-299	1409	7	,	,	PUNCT
ftr-299	1409	8	2014	2014	NUM
ftr-299	1409	9	-	-	SYM
ftr-299	1409	10	2	2	NUM
ftr-299	1409	11	i.r.b	i.r.b	NOUN
ftr-299	1409	12	.	.	PUNCT
ftr-299	1409	13	276	276	NUM
ftr-299	1409	14	(	(	PUNCT
ftr-299	1409	15	12/13/13	12/13/13	NUM
ftr-299	1409	16	)	)	PUNCT
ftr-299	1409	17	.	.	PUNCT
ftr-299	1410	1	this	this	DET
ftr-299	1410	2	notice	notice	NOUN
ftr-299	1410	3	provides	provide	VERB
ftr-299	1410	4	temporary	temporary	ADJ
ftr-299	1410	5	nondiscrimination	nondiscrimination	NOUN
ftr-299	1410	6	relief	relief	NOUN
ftr-299	1410	7	for	for	ADP
ftr-299	1410	8	certain	certain	ADJ
ftr-299	1410	9	“	"	PUNCT
ftr-299	1410	10	closed	closed	ADJ
ftr-299	1410	11	”	"	PUNCT
ftr-299	1410	12	defined	define	VERB
ftr-299	1410	13	benefit	benefit	NOUN
ftr-299	1410	14	pension	pension	NOUN
ftr-299	1410	15	plans	plan	NOUN
ftr-299	1410	16	(	(	PUNCT
ftr-299	1410	17	i.e.	i.e.	X
ftr-299	1410	18	,	,	PUNCT
ftr-299	1410	19	those	those	PRON
ftr-299	1410	20	that	that	PRON
ftr-299	1410	21	provide	provide	VERB
ftr-299	1410	22	ongoing	ongoing	ADJ
ftr-299	1410	23	accruals	accrual	NOUN
ftr-299	1410	24	but	but	CCONJ
ftr-299	1410	25	that	that	PRON
ftr-299	1410	26	have	have	AUX
ftr-299	1410	27	been	be	AUX
ftr-299	1410	28	amended	amend	VERB
ftr-299	1410	29	to	to	PART
ftr-299	1410	30	limit	limit	VERB
ftr-299	1410	31	those	those	DET
ftr-299	1410	32	accruals	accrual	NOUN
ftr-299	1410	33	to	to	ADP
ftr-299	1410	34	some	some	PRON
ftr-299	1410	35	or	or	CCONJ
ftr-299	1410	36	all	all	PRON
ftr-299	1410	37	of	of	ADP
ftr-299	1410	38	the	the	DET
ftr-299	1410	39	employees	employee	NOUN
ftr-299	1410	40	who	who	PRON
ftr-299	1410	41	participated	participate	VERB
ftr-299	1410	42	in	in	ADP
ftr-299	1410	43	the	the	DET
ftr-299	1410	44	plan	plan	NOUN
ftr-299	1410	45	on	on	ADP
ftr-299	1410	46	a	a	DET
ftr-299	1410	47	specified	specify	VERB
ftr-299	1410	48	date	date	NOUN
ftr-299	1410	49	)	)	PUNCT
ftr-299	1410	50	.	.	PUNCT
ftr-299	1411	1	typically	typically	ADV
ftr-299	1411	2	,	,	PUNCT
ftr-299	1411	3	new	new	ADJ
ftr-299	1411	4	hires	hire	NOUN
ftr-299	1411	5	are	be	AUX
ftr-299	1411	6	offered	offer	VERB
ftr-299	1411	7	only	only	ADV
ftr-299	1411	8	a	a	DET
ftr-299	1411	9	defined	define	VERB
ftr-299	1411	10	contribution	contribution	NOUN
ftr-299	1411	11	plan	plan	NOUN
ftr-299	1411	12	,	,	PUNCT
ftr-299	1411	13	and	and	CCONJ
ftr-299	1411	14	the	the	DET
ftr-299	1411	15	closed	closed	ADJ
ftr-299	1411	16	defined	define	VERB
ftr-299	1411	17	benefit	benefit	NOUN
ftr-299	1411	18	plan	plan	NOUN
ftr-299	1411	19	has	have	VERB
ftr-299	1411	20	an	an	DET
ftr-299	1411	21	increased	increase	VERB
ftr-299	1411	22	proportion	proportion	NOUN
ftr-299	1411	23	of	of	ADP
ftr-299	1411	24	highly	highly	ADV
ftr-299	1411	25	compensated	compensated	ADJ
ftr-299	1411	26	employees	employee	NOUN
ftr-299	1411	27	.	.	PUNCT
ftr-299	1412	1	c.	c.	PROPN
ftr-299	1412	2	nonqualified	nonqualifie	VERB
ftr-299	1412	3	deferred	defer	VERB
ftr-299	1412	4	compensation	compensation	NOUN
ftr-299	1412	5	,	,	PUNCT
ftr-299	1412	6	section	section	NOUN
ftr-299	1412	7	83	83	NUM
ftr-299	1412	8	,	,	PUNCT
ftr-299	1412	9	and	and	CCONJ
ftr-299	1412	10	stock	stock	NOUN
ftr-299	1412	11	options	option	NOUN
ftr-299	1412	12	1	1	NUM
ftr-299	1412	13	.	.	PUNCT
ftr-299	1413	1	the	the	DET
ftr-299	1413	2	ninth	ninth	ADJ
ftr-299	1413	3	circuit	circuit	NOUN
ftr-299	1413	4	shows	show	VERB
ftr-299	1413	5	the	the	DET
ftr-299	1413	6	irs	irs	PROPN
ftr-299	1413	7	no	no	DET
ftr-299	1413	8	deference	deference	NOUN
ftr-299	1413	9	in	in	ADP
ftr-299	1413	10	its	its	PRON
ftr-299	1413	11	interpretation	interpretation	NOUN
ftr-299	1413	12	of	of	ADP
ftr-299	1413	13	its	its	PRON
ftr-299	1413	14	own	own	ADJ
ftr-299	1413	15	regulations	regulation	NOUN
ftr-299	1413	16	.	.	PUNCT
ftr-299	1414	1	schwab	schwab	PROPN
ftr-299	1414	2	v.	v.	PROPN
ftr-299	1414	3	commissioner	commissioner	PROPN
ftr-299	1414	4	,	,	PUNCT
ftr-299	1414	5	715	715	NUM
ftr-299	1414	6	f.3d	f.3d	NUM
ftr-299	1414	7	1169	1169	NUM
ftr-299	1414	8	(	(	PUNCT
ftr-299	1414	9	9th	9th	ADJ
ftr-299	1414	10	cir	cir	NOUN
ftr-299	1414	11	.	.	PUNCT
ftr-299	1415	1	4/24/13	4/24/13	NUM
ftr-299	1415	2	)	)	PUNCT
ftr-299	1415	3	.	.	PUNCT
ftr-299	1416	1	the	the	DET
ftr-299	1416	2	court	court	NOUN
ftr-299	1416	3	of	of	ADP
ftr-299	1416	4	appeals	appeal	NOUN
ftr-299	1416	5	,	,	PUNCT
ftr-299	1416	6	in	in	ADP
ftr-299	1416	7	an	an	DET
ftr-299	1416	8	opinion	opinion	NOUN
ftr-299	1416	9	by	by	ADP
ftr-299	1416	10	judge	judge	PROPN
ftr-299	1416	11	m.	m.	PROPN
ftr-299	1416	12	smith	smith	PROPN
ftr-299	1416	13	,	,	PUNCT
ftr-299	1416	14	affirmed	affirm	VERB
ftr-299	1416	15	the	the	DET
ftr-299	1416	16	tax	tax	NOUN
ftr-299	1416	17	court	court	NOUN
ftr-299	1416	18	’s	’s	PART
ftr-299	1416	19	decision	decision	NOUN
ftr-299	1416	20	,	,	PUNCT
ftr-299	1416	21	rejecting	reject	VERB
ftr-299	1416	22	the	the	DET
ftr-299	1416	23	government	government	NOUN
ftr-299	1416	24	’s	’s	PART
ftr-299	1416	25	argument	argument	NOUN
ftr-299	1416	26	that	that	SCONJ
ftr-299	1416	27	“	"	PUNCT
ftr-299	1416	28	because	because	SCONJ
ftr-299	1416	29	section	section	NOUN
ftr-299	1416	30	72	72	NUM
ftr-299	1416	31	contemplates	contemplate	VERB
ftr-299	1416	32	the	the	DET
ftr-299	1416	33	‘	'	PUNCT
ftr-299	1416	34	cash	cash	NOUN
ftr-299	1416	35	value	value	NOUN
ftr-299	1416	36	’	'	PUNCT
ftr-299	1416	37	of	of	ADP
ftr-299	1416	38	a	a	DET
ftr-299	1416	39	nonannuity	nonannuity	NOUN
ftr-299	1416	40	‘	'	PUNCT
ftr-299	1416	41	without	without	ADP
ftr-299	1416	42	regard	regard	NOUN
ftr-299	1416	43	to	to	ADP
ftr-299	1416	44	any	any	DET
ftr-299	1416	45	surrender	surrender	NOUN
ftr-299	1416	46	charge	charge	NOUN
ftr-299	1416	47	,	,	PUNCT
ftr-299	1416	48	’	'	PUNCT
ftr-299	1416	49	i.r.c	i.r.c	NOUN
ftr-299	1416	50	.	.	PUNCT
ftr-299	1417	1	§	§	PROPN
ftr-299	1417	2	72(e)(3)(a)(i	72(e)(3)(a)(i	NOUN
ftr-299	1417	3	)	)	PUNCT
ftr-299	1417	4	,	,	PUNCT
ftr-299	1417	5	then	then	ADV
ftr-299	1417	6	section	section	NOUN
ftr-299	1417	7	402(b)(2	402(b)(2	NUM
ftr-299	1417	8	)	)	PUNCT
ftr-299	1417	9	must	must	AUX
ftr-299	1417	10	also	also	ADV
ftr-299	1417	11	apply	apply	VERB
ftr-299	1417	12	without	without	ADP
ftr-299	1417	13	regard	regard	NOUN
ftr-299	1417	14	to	to	ADP
ftr-299	1417	15	any	any	DET
ftr-299	1417	16	surrender	surrender	NOUN
ftr-299	1417	17	charge	charge	NOUN
ftr-299	1417	18	.	.	PUNCT
ftr-299	1417	19	”	"	PUNCT
ftr-299	1418	1	in	in	ADP
ftr-299	1418	2	addition	addition	NOUN
ftr-299	1418	3	to	to	ADP
ftr-299	1418	4	being	be	AUX
ftr-299	1418	5	an	an	DET
ftr-299	1418	6	erroneous	erroneous	ADJ
ftr-299	1418	7	interpretation	interpretation	NOUN
ftr-299	1418	8	of	of	ADP
ftr-299	1418	9	§	§	PROPN
ftr-299	1418	10	72(e)(3)(a	72(e)(3)(a	NOUN
ftr-299	1418	11	)	)	PUNCT
ftr-299	1418	12	,	,	PUNCT
ftr-299	1418	13	the	the	DET
ftr-299	1418	14	government	government	NOUN
ftr-299	1418	15	’s	’s	PART
ftr-299	1418	16	interpretation	interpretation	NOUN
ftr-299	1418	17	of	of	ADP
ftr-299	1418	18	§	§	PROPN
ftr-299	1418	19	402(b)(2	402(b)(2	PROPN
ftr-299	1418	20	)	)	PUNCT
ftr-299	1418	21	would	would	AUX
ftr-299	1418	22	“	"	PUNCT
ftr-299	1418	23	read	read	VERB
ftr-299	1418	24	[	[	X
ftr-299	1418	25	]	]	X
ftr-299	1418	26	the	the	DET
ftr-299	1418	27	phrase	phrase	NOUN
ftr-299	1418	28	‘	'	PUNCT
ftr-299	1418	29	amount	amount	NOUN
ftr-299	1418	30	actually	actually	ADV
ftr-299	1418	31	distributed	distribute	VERB
ftr-299	1418	32	or	or	CCONJ
ftr-299	1418	33	made	make	VERB
ftr-299	1418	34	available	available	ADJ
ftr-299	1418	35	’	'	PUNCT
ftr-299	1418	36	entirely	entirely	ADV
ftr-299	1418	37	out	out	ADP
ftr-299	1418	38	of	of	ADP
ftr-299	1418	39	section	section	NOUN
ftr-299	1418	40	402(b)(2	402(b)(2	NUM
ftr-299	1418	41	)	)	PUNCT
ftr-299	1418	42	.	.	PUNCT
ftr-299	1418	43	”	"	PUNCT
ftr-299	1419	1	the	the	DET
ftr-299	1419	2	court	court	NOUN
ftr-299	1419	3	of	of	ADP
ftr-299	1419	4	appeals	appeal	NOUN
ftr-299	1419	5	also	also	ADV
ftr-299	1419	6	refused	refuse	VERB
ftr-299	1419	7	to	to	PART
ftr-299	1419	8	defer	defer	VERB
ftr-299	1419	9	to	to	ADP
ftr-299	1419	10	the	the	DET
ftr-299	1419	11	government	government	NOUN
ftr-299	1419	12	’s	’s	PART
ftr-299	1419	13	interpretation	interpretation	NOUN
ftr-299	1419	14	of	of	ADP
ftr-299	1419	15	296	296	NUM
ftr-299	1419	16	florida	florida	PROPN
ftr-299	1419	17	tax	tax	NOUN
ftr-299	1419	18	review	review	NOUN
ftr-299	1419	19	[	[	X
ftr-299	1419	20	vol	vol	NOUN
ftr-299	1419	21	.	.	PUNCT
ftr-299	1420	1	15:5	15:5	NUM
ftr-299	1420	2	reg	reg	NOUN
ftr-299	1420	3	.	.	PUNCT
ftr-299	1421	1	§	§	PROPN
ftr-299	1421	2	1.402(b)-1(c	1.402(b)-1(c	PROPN
ftr-299	1421	3	)	)	PUNCT
ftr-299	1421	4	as	as	ADP
ftr-299	1421	5	prohibiting	prohibit	VERB
ftr-299	1421	6	the	the	DET
ftr-299	1421	7	consideration	consideration	NOUN
ftr-299	1421	8	of	of	ADP
ftr-299	1421	9	surrender	surrender	NOUN
ftr-299	1421	10	charges	charge	NOUN
ftr-299	1421	11	in	in	ADP
ftr-299	1421	12	valuing	value	VERB
ftr-299	1421	13	a	a	DET
ftr-299	1421	14	life	life	NOUN
ftr-299	1421	15	insurance	insurance	NOUN
ftr-299	1421	16	policy	policy	NOUN
ftr-299	1421	17	for	for	ADP
ftr-299	1421	18	purposes	purpose	NOUN
ftr-299	1421	19	of	of	ADP
ftr-299	1421	20	§	§	PROPN
ftr-299	1421	21	402(b)(2	402(b)(2	PROPN
ftr-299	1421	22	)	)	PUNCT
ftr-299	1421	23	.	.	PUNCT
ftr-299	1422	1	the	the	DET
ftr-299	1422	2	court	court	NOUN
ftr-299	1422	3	also	also	ADV
ftr-299	1422	4	rejected	reject	VERB
ftr-299	1422	5	the	the	DET
ftr-299	1422	6	government	government	NOUN
ftr-299	1422	7	’s	’s	PART
ftr-299	1422	8	argument	argument	NOUN
ftr-299	1422	9	that	that	PRON
ftr-299	1422	10	surrender	surrender	NOUN
ftr-299	1422	11	charges	charge	NOUN
ftr-299	1422	12	could	could	AUX
ftr-299	1422	13	not	not	PART
ftr-299	1422	14	be	be	AUX
ftr-299	1422	15	considered	consider	VERB
ftr-299	1422	16	under	under	ADP
ftr-299	1422	17	§	§	PROPN
ftr-299	1422	18	402(b	402(b	PROPN
ftr-299	1422	19	)	)	PUNCT
ftr-299	1422	20	because	because	SCONJ
ftr-299	1422	21	in	in	ADP
ftr-299	1422	22	matthies	matthie	NOUN
ftr-299	1422	23	v.	v.	ADP
ftr-299	1422	24	commissioner	commissioner	PROPN
ftr-299	1422	25	,	,	PUNCT
ftr-299	1422	26	134	134	NUM
ftr-299	1422	27	t.c	t.c	NOUN
ftr-299	1422	28	.	.	PROPN
ftr-299	1422	29	141	141	NUM
ftr-299	1422	30	(	(	PUNCT
ftr-299	1422	31	2010	2010	NUM
ftr-299	1422	32	)	)	PUNCT
ftr-299	1422	33	,	,	PUNCT
ftr-299	1422	34	the	the	DET
ftr-299	1422	35	tax	tax	NOUN
ftr-299	1422	36	court	court	NOUN
ftr-299	1422	37	concluded	conclude	VERB
ftr-299	1422	38	that	that	SCONJ
ftr-299	1422	39	,	,	PUNCT
ftr-299	1422	40	under	under	ADP
ftr-299	1422	41	the	the	DET
ftr-299	1422	42	pre-2005	pre-2005	NOUN
ftr-299	1422	43	regulations	regulation	NOUN
ftr-299	1422	44	,	,	PUNCT
ftr-299	1422	45	surrender	surrender	NOUN
ftr-299	1422	46	charges	charge	NOUN
ftr-299	1422	47	should	should	AUX
ftr-299	1422	48	not	not	PART
ftr-299	1422	49	be	be	AUX
ftr-299	1422	50	considered	consider	VERB
ftr-299	1422	51	when	when	SCONJ
ftr-299	1422	52	valuing	value	VERB
ftr-299	1422	53	a	a	DET
ftr-299	1422	54	life	life	NOUN
ftr-299	1422	55	insurance	insurance	NOUN
ftr-299	1422	56	policy	policy	NOUN
ftr-299	1422	57	under	under	ADP
ftr-299	1422	58	§	§	PROPN
ftr-299	1422	59	402(a	402(a	NOUN
ftr-299	1422	60	)	)	PUNCT
ftr-299	1422	61	.	.	PUNCT
ftr-299	1423	1	the	the	DET
ftr-299	1423	2	tax	tax	NOUN
ftr-299	1423	3	court	court	NOUN
ftr-299	1423	4	decided	decide	VERB
ftr-299	1423	5	matthies	matthie	NOUN
ftr-299	1423	6	based	base	VERB
ftr-299	1423	7	on	on	ADP
ftr-299	1423	8	the	the	DET
ftr-299	1423	9	regulation	regulation	NOUN
ftr-299	1423	10	’s	’s	PART
ftr-299	1423	11	requirement	requirement	NOUN
ftr-299	1423	12	to	to	PART
ftr-299	1423	13	account	account	VERB
ftr-299	1423	14	for	for	ADP
ftr-299	1423	15	the	the	DET
ftr-299	1423	16	“	"	PUNCT
ftr-299	1423	17	entire	entire	ADJ
ftr-299	1423	18	cash	cash	NOUN
ftr-299	1423	19	value	value	NOUN
ftr-299	1423	20	”	"	PUNCT
ftr-299	1423	21	of	of	ADP
ftr-299	1423	22	the	the	DET
ftr-299	1423	23	policy	policy	NOUN
ftr-299	1423	24	,	,	PUNCT
ftr-299	1423	25	while	while	SCONJ
ftr-299	1423	26	the	the	DET
ftr-299	1423	27	regulation	regulation	NOUN
ftr-299	1423	28	interpreting	interpret	VERB
ftr-299	1423	29	§	§	PROPN
ftr-299	1423	30	402(b)(2	402(b)(2	NUM
ftr-299	1423	31	)	)	PUNCT
ftr-299	1423	32	contains	contain	VERB
ftr-299	1423	33	no	no	DET
ftr-299	1423	34	such	such	ADJ
ftr-299	1423	35	language	language	NOUN
ftr-299	1423	36	.	.	PUNCT
ftr-299	1424	1	accordingly	accordingly	ADV
ftr-299	1424	2	,	,	PUNCT
ftr-299	1424	3	the	the	DET
ftr-299	1424	4	tax	tax	NOUN
ftr-299	1424	5	court	court	NOUN
ftr-299	1424	6	“	"	PUNCT
ftr-299	1424	7	correctly	correctly	ADV
ftr-299	1424	8	equated	equate	VERB
ftr-299	1424	9	the	the	DET
ftr-299	1424	10	‘	'	PUNCT
ftr-299	1424	11	amount	amount	NOUN
ftr-299	1424	12	’	'	PUNCT
ftr-299	1424	13	in	in	ADP
ftr-299	1424	14	section	section	NOUN
ftr-299	1424	15	402(b)(2	402(b)(2	NUM
ftr-299	1424	16	)	)	PUNCT
ftr-299	1424	17	with	with	ADP
ftr-299	1424	18	the	the	DET
ftr-299	1424	19	fair	fair	ADJ
ftr-299	1424	20	market	market	NOUN
ftr-299	1424	21	value	value	NOUN
ftr-299	1424	22	of	of	ADP
ftr-299	1424	23	the	the	DET
ftr-299	1424	24	policies	policy	NOUN
ftr-299	1424	25	that	that	PRON
ftr-299	1424	26	were	be	AUX
ftr-299	1424	27	actually	actually	ADV
ftr-299	1424	28	distributed	distribute	VERB
ftr-299	1424	29	.	.	PUNCT
ftr-299	1424	30	”	"	PUNCT
ftr-299	1425	1	finally	finally	ADV
ftr-299	1425	2	,	,	PUNCT
ftr-299	1425	3	the	the	DET
ftr-299	1425	4	tax	tax	NOUN
ftr-299	1425	5	court	court	NOUN
ftr-299	1425	6	did	do	AUX
ftr-299	1425	7	not	not	PART
ftr-299	1425	8	err	err	VERB
ftr-299	1425	9	in	in	ADP
ftr-299	1425	10	the	the	DET
ftr-299	1425	11	determination	determination	NOUN
ftr-299	1425	12	of	of	ADP
ftr-299	1425	13	the	the	DET
ftr-299	1425	14	fair	fair	ADJ
ftr-299	1425	15	market	market	NOUN
ftr-299	1425	16	value	value	NOUN
ftr-299	1425	17	of	of	ADP
ftr-299	1425	18	the	the	DET
ftr-299	1425	19	policies	policy	NOUN
ftr-299	1425	20	after	after	ADP
ftr-299	1425	21	taking	take	VERB
ftr-299	1425	22	into	into	ADP
ftr-299	1425	23	account	account	NOUN
ftr-299	1425	24	the	the	DET
ftr-299	1425	25	surrender	surrender	NOUN
ftr-299	1425	26	charges	charge	NOUN
ftr-299	1425	27	.	.	PUNCT
ftr-299	1426	1	2	2	X
ftr-299	1426	2	.	.	X
ftr-299	1426	3	substance	substance	NOUN
ftr-299	1426	4	over	over	ADP
ftr-299	1426	5	form	form	NOUN
ftr-299	1426	6	determines	determine	NOUN
ftr-299	1426	7	that	that	SCONJ
ftr-299	1426	8	an	an	DET
ftr-299	1426	9	option	option	NOUN
ftr-299	1426	10	to	to	PART
ftr-299	1426	11	purchase	purchase	VERB
ftr-299	1426	12	shares	share	NOUN
ftr-299	1426	13	of	of	ADP
ftr-299	1426	14	the	the	DET
ftr-299	1426	15	taxpayer	taxpayer	NOUN
ftr-299	1426	16	’s	’s	PART
ftr-299	1426	17	employer	employer	NOUN
ftr-299	1426	18	was	be	AUX
ftr-299	1426	19	granted	grant	VERB
ftr-299	1426	20	to	to	ADP
ftr-299	1426	21	him	he	PRON
ftr-299	1426	22	by	by	ADP
ftr-299	1426	23	the	the	DET
ftr-299	1426	24	corporation	corporation	NOUN
ftr-299	1426	25	,	,	PUNCT
ftr-299	1426	26	not	not	PART
ftr-299	1426	27	by	by	ADP
ftr-299	1426	28	his	his	PRON
ftr-299	1426	29	ex	ex	NOUN
ftr-299	1426	30	-	-	NOUN
ftr-299	1426	31	wife	wife	NOUN
ftr-299	1426	32	to	to	PART
ftr-299	1426	33	whom	whom	PRON
ftr-299	1426	34	he	he	PRON
ftr-299	1426	35	transferred	transfer	VERB
ftr-299	1426	36	the	the	DET
ftr-299	1426	37	shares	share	NOUN
ftr-299	1426	38	in	in	ADP
ftr-299	1426	39	a	a	DET
ftr-299	1426	40	divorce	divorce	NOUN
ftr-299	1426	41	.	.	PUNCT
ftr-299	1427	1	davis	davis	PROPN
ftr-299	1427	2	v.	v.	PROPN
ftr-299	1427	3	commissioner	commissioner	PROPN
ftr-299	1427	4	,	,	PUNCT
ftr-299	1427	5	716	716	NUM
ftr-299	1427	6	f.3d	f.3d	NUM
ftr-299	1427	7	560	560	NUM
ftr-299	1427	8	(	(	PUNCT
ftr-299	1427	9	11th	11th	ADJ
ftr-299	1427	10	cir	cir	NOUN
ftr-299	1427	11	.	.	PUNCT
ftr-299	1428	1	5/16/13	5/16/13	NUM
ftr-299	1428	2	)	)	PUNCT
ftr-299	1428	3	,	,	PUNCT
ftr-299	1428	4	aff’g	aff’g	PROPN
ftr-299	1428	5	t.c	t.c	PROPN
ftr-299	1428	6	.	.	PROPN
ftr-299	1428	7	memo	memo	NOUN
ftr-299	1428	8	.	.	PUNCT
ftr-299	1429	1	2011	2011	NUM
ftr-299	1429	2	-	-	SYM
ftr-299	1429	3	286	286	NUM
ftr-299	1429	4	.	.	PUNCT
ftr-299	1430	1	in	in	ADP
ftr-299	1430	2	connection	connection	NOUN
ftr-299	1430	3	with	with	ADP
ftr-299	1430	4	the	the	DET
ftr-299	1430	5	taxpayer	taxpayer	NOUN
ftr-299	1430	6	’s	’s	PART
ftr-299	1430	7	divorce	divorce	NOUN
ftr-299	1430	8	,	,	PUNCT
ftr-299	1430	9	he	he	PRON
ftr-299	1430	10	transferred	transfer	VERB
ftr-299	1430	11	one	one	NUM
ftr-299	1430	12	-	-	PUNCT
ftr-299	1430	13	half	half	NOUN
ftr-299	1430	14	of	of	ADP
ftr-299	1430	15	his	his	PRON
ftr-299	1430	16	shares	share	NOUN
ftr-299	1430	17	of	of	ADP
ftr-299	1430	18	a	a	DET
ftr-299	1430	19	family	family	NOUN
ftr-299	1430	20	corporation	corporation	NOUN
ftr-299	1430	21	of	of	ADP
ftr-299	1430	22	which	which	PRON
ftr-299	1430	23	he	he	PRON
ftr-299	1430	24	was	be	AUX
ftr-299	1430	25	a	a	DET
ftr-299	1430	26	shareholder	shareholder	NOUN
ftr-299	1430	27	and	and	CCONJ
ftr-299	1430	28	key	key	ADJ
ftr-299	1430	29	employee	employee	NOUN
ftr-299	1430	30	to	to	ADP
ftr-299	1430	31	his	his	PRON
ftr-299	1430	32	ex	ex	NOUN
ftr-299	1430	33	-	-	NOUN
ftr-299	1430	34	wife	wife	NOUN
ftr-299	1430	35	,	,	PUNCT
ftr-299	1430	36	who	who	PRON
ftr-299	1430	37	granted	grant	VERB
ftr-299	1430	38	him	he	PRON
ftr-299	1430	39	an	an	DET
ftr-299	1430	40	option	option	NOUN
ftr-299	1430	41	to	to	PART
ftr-299	1430	42	purchase	purchase	VERB
ftr-299	1430	43	those	those	DET
ftr-299	1430	44	shares	share	NOUN
ftr-299	1430	45	.	.	PUNCT
ftr-299	1431	1	contemporaneously	contemporaneously	ADV
ftr-299	1431	2	,	,	PUNCT
ftr-299	1431	3	the	the	DET
ftr-299	1431	4	corporation	corporation	NOUN
ftr-299	1431	5	agreed	agree	VERB
ftr-299	1431	6	to	to	PART
ftr-299	1431	7	grant	grant	VERB
ftr-299	1431	8	him	he	PRON
ftr-299	1431	9	an	an	DET
ftr-299	1431	10	option	option	NOUN
ftr-299	1431	11	to	to	PART
ftr-299	1431	12	purchase	purchase	VERB
ftr-299	1431	13	additional	additional	ADJ
ftr-299	1431	14	stock	stock	NOUN
ftr-299	1431	15	in	in	ADP
ftr-299	1431	16	the	the	DET
ftr-299	1431	17	corporation	corporation	NOUN
ftr-299	1431	18	as	as	ADP
ftr-299	1431	19	an	an	DET
ftr-299	1431	20	inducement	inducement	NOUN
ftr-299	1431	21	for	for	SCONJ
ftr-299	1431	22	him	he	PRON
ftr-299	1431	23	to	to	PART
ftr-299	1431	24	continue	continue	VERB
ftr-299	1431	25	his	his	PRON
ftr-299	1431	26	employment	employment	NOUN
ftr-299	1431	27	.	.	PUNCT
ftr-299	1432	1	however	however	ADV
ftr-299	1432	2	,	,	PUNCT
ftr-299	1432	3	instead	instead	ADV
ftr-299	1432	4	of	of	ADP
ftr-299	1432	5	granting	grant	VERB
ftr-299	1432	6	him	he	PRON
ftr-299	1432	7	the	the	DET
ftr-299	1432	8	option	option	NOUN
ftr-299	1432	9	,	,	PUNCT
ftr-299	1432	10	as	as	SCONJ
ftr-299	1432	11	contemplated	contemplate	VERB
ftr-299	1432	12	by	by	ADP
ftr-299	1432	13	the	the	DET
ftr-299	1432	14	parties	party	NOUN
ftr-299	1432	15	all	all	ADV
ftr-299	1432	16	along	along	ADV
ftr-299	1432	17	,	,	PUNCT
ftr-299	1432	18	the	the	DET
ftr-299	1432	19	corporation	corporation	NOUN
ftr-299	1432	20	redeemed	redeem	VERB
ftr-299	1432	21	the	the	DET
ftr-299	1432	22	shares	share	NOUN
ftr-299	1432	23	transferred	transfer	VERB
ftr-299	1432	24	to	to	ADP
ftr-299	1432	25	the	the	DET
ftr-299	1432	26	taxpayer	taxpayer	NOUN
ftr-299	1432	27	’s	’s	PART
ftr-299	1432	28	ex	ex	NOUN
ftr-299	1432	29	-	-	NOUN
ftr-299	1432	30	wife	wife	NOUN
ftr-299	1432	31	and	and	CCONJ
ftr-299	1432	32	assumed	assume	VERB
ftr-299	1432	33	the	the	DET
ftr-299	1432	34	obligation	obligation	NOUN
ftr-299	1432	35	under	under	ADP
ftr-299	1432	36	the	the	DET
ftr-299	1432	37	option	option	NOUN
ftr-299	1432	38	from	from	ADP
ftr-299	1432	39	the	the	DET
ftr-299	1432	40	ex	ex	NOUN
ftr-299	1432	41	-	-	NOUN
ftr-299	1432	42	wife	wife	NOUN
ftr-299	1432	43	to	to	PART
ftr-299	1432	44	permit	permit	VERB
ftr-299	1432	45	the	the	DET
ftr-299	1432	46	taxpayer	taxpayer	NOUN
ftr-299	1432	47	to	to	PART
ftr-299	1432	48	purchase	purchase	VERB
ftr-299	1432	49	the	the	DET
ftr-299	1432	50	shares	share	NOUN
ftr-299	1432	51	from	from	ADP
ftr-299	1432	52	the	the	DET
ftr-299	1432	53	corporation	corporation	NOUN
ftr-299	1432	54	.	.	PUNCT
ftr-299	1433	1	subsequently	subsequently	ADV
ftr-299	1433	2	,	,	PUNCT
ftr-299	1433	3	that	that	DET
ftr-299	1433	4	option	option	NOUN
ftr-299	1433	5	was	be	AUX
ftr-299	1433	6	modified	modify	VERB
ftr-299	1433	7	in	in	ADP
ftr-299	1433	8	several	several	ADJ
ftr-299	1433	9	significant	significant	ADJ
ftr-299	1433	10	respects	respect	NOUN
ftr-299	1433	11	before	before	SCONJ
ftr-299	1433	12	it	it	PRON
ftr-299	1433	13	ultimately	ultimately	ADV
ftr-299	1433	14	was	be	AUX
ftr-299	1433	15	exercised	exercise	VERB
ftr-299	1433	16	.	.	PUNCT
ftr-299	1434	1	the	the	DET
ftr-299	1434	2	taxpayer	taxpayer	NOUN
ftr-299	1434	3	did	do	AUX
ftr-299	1434	4	not	not	PART
ftr-299	1434	5	report	report	VERB
ftr-299	1434	6	income	income	NOUN
ftr-299	1434	7	under	under	ADP
ftr-299	1434	8	§	§	PROPN
ftr-299	1434	9	83(a	83(a	NUM
ftr-299	1434	10	)	)	PUNCT
ftr-299	1434	11	upon	upon	SCONJ
ftr-299	1434	12	exercise	exercise	NOUN
ftr-299	1434	13	of	of	ADP
ftr-299	1434	14	the	the	DET
ftr-299	1434	15	option	option	NOUN
ftr-299	1434	16	,	,	PUNCT
ftr-299	1434	17	but	but	CCONJ
ftr-299	1434	18	the	the	DET
ftr-299	1434	19	corporation	corporation	NOUN
ftr-299	1434	20	claimed	claim	VERB
ftr-299	1434	21	a	a	DET
ftr-299	1434	22	deduction	deduction	NOUN
ftr-299	1434	23	under	under	ADP
ftr-299	1434	24	§	§	PROPN
ftr-299	1434	25	83(h	83(h	NUM
ftr-299	1434	26	)	)	PUNCT
ftr-299	1434	27	.	.	PUNCT
ftr-299	1435	1	the	the	DET
ftr-299	1435	2	eleventh	eleventh	ADJ
ftr-299	1435	3	circuit	circuit	NOUN
ftr-299	1435	4	,	,	PUNCT
ftr-299	1435	5	in	in	ADP
ftr-299	1435	6	an	an	DET
ftr-299	1435	7	opinion	opinion	NOUN
ftr-299	1435	8	by	by	ADP
ftr-299	1435	9	judge	judge	NOUN
ftr-299	1435	10	ripple	ripple	NOUN
ftr-299	1435	11	,	,	PUNCT
ftr-299	1435	12	affirmed	affirm	VERB
ftr-299	1435	13	the	the	DET
ftr-299	1435	14	tax	tax	NOUN
ftr-299	1435	15	court	court	NOUN
ftr-299	1435	16	’s	’s	PART
ftr-299	1435	17	decision	decision	NOUN
ftr-299	1435	18	that	that	SCONJ
ftr-299	1435	19	the	the	DET
ftr-299	1435	20	taxpayer	taxpayer	NOUN
ftr-299	1435	21	was	be	AUX
ftr-299	1435	22	required	require	VERB
ftr-299	1435	23	to	to	PART
ftr-299	1435	24	recognize	recognize	VERB
ftr-299	1435	25	income	income	NOUN
ftr-299	1435	26	under	under	ADP
ftr-299	1435	27	§	§	PROPN
ftr-299	1435	28	83	83	NUM
ftr-299	1435	29	and	and	CCONJ
ftr-299	1435	30	that	that	SCONJ
ftr-299	1435	31	the	the	DET
ftr-299	1435	32	corporation	corporation	NOUN
ftr-299	1435	33	was	be	AUX
ftr-299	1435	34	entitled	entitle	VERB
ftr-299	1435	35	to	to	ADP
ftr-299	1435	36	a	a	DET
ftr-299	1435	37	deduction	deduction	NOUN
ftr-299	1435	38	.	.	PUNCT
ftr-299	1436	1	the	the	DET
ftr-299	1436	2	court	court	NOUN
ftr-299	1436	3	rejected	reject	VERB
ftr-299	1436	4	the	the	DET
ftr-299	1436	5	taxpayer	taxpayer	NOUN
ftr-299	1436	6	’s	’s	PART
ftr-299	1436	7	argument	argument	NOUN
ftr-299	1436	8	that	that	SCONJ
ftr-299	1436	9	because	because	SCONJ
ftr-299	1436	10	the	the	DET
ftr-299	1436	11	option	option	NOUN
ftr-299	1436	12	originally	originally	ADV
ftr-299	1436	13	was	be	AUX
ftr-299	1436	14	granted	grant	VERB
ftr-299	1436	15	to	to	ADP
ftr-299	1436	16	him	he	PRON
ftr-299	1436	17	by	by	ADP
ftr-299	1436	18	his	his	PRON
ftr-299	1436	19	ex	ex	ADJ
ftr-299	1436	20	-	-	ADJ
ftr-299	1436	21	wife	wife	ADJ
ftr-299	1436	22	incident	incident	NOUN
ftr-299	1436	23	to	to	ADP
ftr-299	1436	24	their	their	PRON
ftr-299	1436	25	divorce	divorce	NOUN
ftr-299	1436	26	,	,	PUNCT
ftr-299	1436	27	his	his	PRON
ftr-299	1436	28	exercise	exercise	NOUN
ftr-299	1436	29	of	of	ADP
ftr-299	1436	30	it	it	PRON
ftr-299	1436	31	was	be	AUX
ftr-299	1436	32	shielded	shield	VERB
ftr-299	1436	33	from	from	ADP
ftr-299	1436	34	recognition	recognition	NOUN
ftr-299	1436	35	by	by	ADP
ftr-299	1436	36	§	§	PROPN
ftr-299	1436	37	1041	1041	NUM
ftr-299	1436	38	,	,	PUNCT
ftr-299	1436	39	holding	hold	VERB
ftr-299	1436	40	instead	instead	ADV
ftr-299	1436	41	that	that	SCONJ
ftr-299	1436	42	it	it	PRON
ftr-299	1436	43	was	be	AUX
ftr-299	1436	44	granted	grant	VERB
ftr-299	1436	45	to	to	ADP
ftr-299	1436	46	him	he	PRON
ftr-299	1436	47	in	in	ADP
ftr-299	1436	48	connection	connection	NOUN
ftr-299	1436	49	with	with	ADP
ftr-299	1436	50	his	his	PRON
ftr-299	1436	51	performance	performance	NOUN
ftr-299	1436	52	of	of	ADP
ftr-299	1436	53	services	service	NOUN
ftr-299	1436	54	.	.	PUNCT
ftr-299	1437	1	a	a	DET
ftr-299	1437	2	key	key	ADJ
ftr-299	1437	3	fact	fact	NOUN
ftr-299	1437	4	supporting	support	VERB
ftr-299	1437	5	the	the	DET
ftr-299	1437	6	holding	holding	NOUN
ftr-299	1437	7	was	be	AUX
ftr-299	1437	8	that	that	SCONJ
ftr-299	1437	9	the	the	DET
ftr-299	1437	10	revised	revise	VERB
ftr-299	1437	11	option	option	NOUN
ftr-299	1437	12	from	from	ADP
ftr-299	1437	13	the	the	DET
ftr-299	1437	14	corporation	corporation	NOUN
ftr-299	1437	15	imposed	impose	VERB
ftr-299	1437	16	the	the	DET
ftr-299	1437	17	requirement	requirement	NOUN
ftr-299	1437	18	that	that	SCONJ
ftr-299	1437	19	the	the	DET
ftr-299	1437	20	taxpayer	taxpayer	NOUN
ftr-299	1437	21	notify	notify	VERB
ftr-299	1437	22	the	the	DET
ftr-299	1437	23	corporation	corporation	NOUN
ftr-299	1437	24	in	in	ADP
ftr-299	1437	25	writing	write	VERB
ftr-299	1437	26	if	if	SCONJ
ftr-299	1437	27	he	he	PRON
ftr-299	1437	28	chose	choose	VERB
ftr-299	1437	29	to	to	PART
ftr-299	1437	30	make	make	VERB
ftr-299	1437	31	a	a	DET
ftr-299	1437	32	§	§	ADJ
ftr-299	1437	33	83(b	83(b	NUM
ftr-299	1437	34	)	)	PUNCT
ftr-299	1437	35	election	election	NOUN
ftr-299	1437	36	.	.	PUNCT
ftr-299	1438	1	applying	apply	VERB
ftr-299	1438	2	substance	substance	NOUN
ftr-299	1438	3	over	over	ADP
ftr-299	1438	4	form	form	NOUN
ftr-299	1438	5	,	,	PUNCT
ftr-299	1438	6	the	the	DET
ftr-299	1438	7	court	court	NOUN
ftr-299	1438	8	held	hold	VERB
ftr-299	1438	9	that	that	SCONJ
ftr-299	1438	10	the	the	DET
ftr-299	1438	11	corporation	corporation	NOUN
ftr-299	1438	12	was	be	AUX
ftr-299	1438	13	the	the	DET
ftr-299	1438	14	true	true	ADJ
ftr-299	1438	15	counter	counter	NOUN
ftr-299	1438	16	-	-	NOUN
ftr-299	1438	17	party	party	NOUN
ftr-299	1438	18	to	to	ADP
ftr-299	1438	19	the	the	DET
ftr-299	1438	20	option	option	NOUN
ftr-299	1438	21	granted	grant	VERB
ftr-299	1438	22	by	by	ADP
ftr-299	1438	23	the	the	DET
ftr-299	1438	24	exwife	exwife	NOUN
ftr-299	1438	25	and	and	CCONJ
ftr-299	1438	26	that	that	SCONJ
ftr-299	1438	27	the	the	DET
ftr-299	1438	28	option	option	NOUN
ftr-299	1438	29	from	from	ADP
ftr-299	1438	30	the	the	DET
ftr-299	1438	31	corporation	corporation	NOUN
ftr-299	1438	32	,	,	PUNCT
ftr-299	1438	33	with	with	ADP
ftr-299	1438	34	substantially	substantially	ADV
ftr-299	1438	35	different	different	ADJ
ftr-299	1438	36	2014	2014	NUM
ftr-299	1438	37	]	]	PUNCT
ftr-299	1438	38	recent	recent	ADJ
ftr-299	1438	39	developments	development	NOUN
ftr-299	1438	40	in	in	ADP
ftr-299	1438	41	federal	federal	ADJ
ftr-299	1438	42	income	income	NOUN
ftr-299	1438	43	taxation	taxation	NOUN
ftr-299	1438	44	297	297	NUM
ftr-299	1438	45	rights	right	NOUN
ftr-299	1438	46	than	than	ADP
ftr-299	1438	47	those	those	PRON
ftr-299	1438	48	granted	grant	VERB
ftr-299	1438	49	by	by	ADP
ftr-299	1438	50	the	the	DET
ftr-299	1438	51	ex	ex	NOUN
ftr-299	1438	52	-	-	NOUN
ftr-299	1438	53	wife	wife	NOUN
ftr-299	1438	54	’s	’s	PART
ftr-299	1438	55	option	option	NOUN
ftr-299	1438	56	,	,	PUNCT
ftr-299	1438	57	was	be	AUX
ftr-299	1438	58	a	a	DET
ftr-299	1438	59	different	different	ADJ
ftr-299	1438	60	option	option	NOUN
ftr-299	1438	61	,	,	PUNCT
ftr-299	1438	62	despite	despite	SCONJ
ftr-299	1438	63	being	be	AUX
ftr-299	1438	64	termed	term	VERB
ftr-299	1438	65	an	an	DET
ftr-299	1438	66	“	"	PUNCT
ftr-299	1438	67	amendment	amendment	NOUN
ftr-299	1438	68	”	"	PUNCT
ftr-299	1438	69	of	of	ADP
ftr-299	1438	70	the	the	DET
ftr-299	1438	71	option	option	NOUN
ftr-299	1438	72	from	from	ADP
ftr-299	1438	73	the	the	DET
ftr-299	1438	74	ex	ex	NOUN
ftr-299	1438	75	-	-	NOUN
ftr-299	1438	76	wife	wife	NOUN
ftr-299	1438	77	.	.	PUNCT
ftr-299	1439	1	furthermore	furthermore	ADV
ftr-299	1439	2	,	,	PUNCT
ftr-299	1439	3	the	the	DET
ftr-299	1439	4	court	court	NOUN
ftr-299	1439	5	added	add	VERB
ftr-299	1439	6	that	that	SCONJ
ftr-299	1439	7	had	have	VERB
ftr-299	1439	8	the	the	DET
ftr-299	1439	9	taxpayer	taxpayer	NOUN
ftr-299	1439	10	exercised	exercise	VERB
ftr-299	1439	11	the	the	DET
ftr-299	1439	12	option	option	NOUN
ftr-299	1439	13	granted	grant	VERB
ftr-299	1439	14	by	by	ADP
ftr-299	1439	15	the	the	DET
ftr-299	1439	16	ex	ex	NOUN
ftr-299	1439	17	-	-	NOUN
ftr-299	1439	18	wife	wife	NOUN
ftr-299	1439	19	,	,	PUNCT
ftr-299	1439	20	its	its	PRON
ftr-299	1439	21	exercise	exercise	NOUN
ftr-299	1439	22	would	would	AUX
ftr-299	1439	23	not	not	PART
ftr-299	1439	24	have	have	AUX
ftr-299	1439	25	been	be	AUX
ftr-299	1439	26	governed	govern	VERB
ftr-299	1439	27	by	by	ADP
ftr-299	1439	28	§	§	PROPN
ftr-299	1439	29	1041	1041	NUM
ftr-299	1439	30	,	,	PUNCT
ftr-299	1439	31	because	because	SCONJ
ftr-299	1439	32	§	§	PROPN
ftr-299	1439	33	1041	1041	NUM
ftr-299	1439	34	applied	apply	VERB
ftr-299	1439	35	only	only	ADV
ftr-299	1439	36	to	to	ADP
ftr-299	1439	37	the	the	DET
ftr-299	1439	38	initial	initial	ADJ
ftr-299	1439	39	transfer	transfer	NOUN
ftr-299	1439	40	of	of	ADP
ftr-299	1439	41	stock	stock	NOUN
ftr-299	1439	42	and	and	CCONJ
ftr-299	1439	43	the	the	DET
ftr-299	1439	44	grant	grant	NOUN
ftr-299	1439	45	of	of	ADP
ftr-299	1439	46	the	the	DET
ftr-299	1439	47	option	option	NOUN
ftr-299	1439	48	;	;	PUNCT
ftr-299	1439	49	it	it	PRON
ftr-299	1439	50	does	do	AUX
ftr-299	1439	51	not	not	PART
ftr-299	1439	52	apply	apply	VERB
ftr-299	1439	53	to	to	ADP
ftr-299	1439	54	subsequent	subsequent	ADJ
ftr-299	1439	55	dispositions	disposition	NOUN
ftr-299	1439	56	of	of	ADP
ftr-299	1439	57	property	property	NOUN
ftr-299	1439	58	received	receive	VERB
ftr-299	1439	59	in	in	ADP
ftr-299	1439	60	the	the	DET
ftr-299	1439	61	divorce	divorce	NOUN
ftr-299	1439	62	.	.	PUNCT
ftr-299	1440	1	the	the	DET
ftr-299	1440	2	court	court	NOUN
ftr-299	1440	3	went	go	VERB
ftr-299	1440	4	on	on	ADP
ftr-299	1440	5	to	to	ADP
ftr-299	1440	6	state	state	NOUN
ftr-299	1440	7	that	that	SCONJ
ftr-299	1440	8	the	the	DET
ftr-299	1440	9	exercise	exercise	NOUN
ftr-299	1440	10	in	in	ADP
ftr-299	1440	11	that	that	DET
ftr-299	1440	12	case	case	NOUN
ftr-299	1440	13	still	still	ADV
ftr-299	1440	14	would	would	AUX
ftr-299	1440	15	have	have	AUX
ftr-299	1440	16	produced	produce	VERB
ftr-299	1440	17	ordinary	ordinary	ADJ
ftr-299	1440	18	income	income	NOUN
ftr-299	1440	19	.	.	PUNCT
ftr-299	1441	1	that	that	DET
ftr-299	1441	2	final	final	ADJ
ftr-299	1441	3	conclusion	conclusion	NOUN
ftr-299	1441	4	puzzles	puzzle	VERB
ftr-299	1441	5	us	we	PRON
ftr-299	1441	6	,	,	PUNCT
ftr-299	1441	7	because	because	SCONJ
ftr-299	1441	8	apart	apart	ADV
ftr-299	1441	9	from	from	ADP
ftr-299	1441	10	§	§	PROPN
ftr-299	1441	11	83	83	NUM
ftr-299	1441	12	,	,	PUNCT
ftr-299	1441	13	the	the	DET
ftr-299	1441	14	exercise	exercise	NOUN
ftr-299	1441	15	of	of	ADP
ftr-299	1441	16	an	an	DET
ftr-299	1441	17	option	option	NOUN
ftr-299	1441	18	to	to	PART
ftr-299	1441	19	purchase	purchase	VERB
ftr-299	1441	20	property	property	NOUN
ftr-299	1441	21	,	,	PUNCT
ftr-299	1441	22	even	even	ADV
ftr-299	1441	23	at	at	ADP
ftr-299	1441	24	a	a	DET
ftr-299	1441	25	bargain	bargain	NOUN
ftr-299	1441	26	,	,	PUNCT
ftr-299	1441	27	is	be	AUX
ftr-299	1441	28	not	not	PART
ftr-299	1441	29	a	a	DET
ftr-299	1441	30	realization	realization	NOUN
ftr-299	1441	31	event	event	NOUN
ftr-299	1441	32	.	.	PUNCT
ftr-299	1442	1	but	but	CCONJ
ftr-299	1442	2	not	not	PART
ftr-299	1442	3	to	to	PART
ftr-299	1442	4	worry	worry	VERB
ftr-299	1442	5	,	,	PUNCT
ftr-299	1442	6	the	the	DET
ftr-299	1442	7	court	court	NOUN
ftr-299	1442	8	’s	’s	PART
ftr-299	1442	9	faux	faux	ADJ
ftr-299	1442	10	pas	pas	NOUN
ftr-299	1442	11	was	be	AUX
ftr-299	1442	12	dictum	dictum	NOUN
ftr-299	1442	13	.	.	PUNCT
ftr-299	1443	1	3	3	X
ftr-299	1443	2	.	.	X
ftr-299	1443	3	a	a	DET
ftr-299	1443	4	requirement	requirement	NOUN
ftr-299	1443	5	to	to	PART
ftr-299	1443	6	sell	sell	VERB
ftr-299	1443	7	employer	employer	NOUN
ftr-299	1443	8	stock	stock	NOUN
ftr-299	1443	9	back	back	ADV
ftr-299	1443	10	at	at	ADP
ftr-299	1443	11	a	a	DET
ftr-299	1443	12	discount	discount	NOUN
ftr-299	1443	13	if	if	SCONJ
ftr-299	1443	14	the	the	DET
ftr-299	1443	15	employee	employee	NOUN
ftr-299	1443	16	is	be	AUX
ftr-299	1443	17	sacked	sack	VERB
ftr-299	1443	18	for	for	ADP
ftr-299	1443	19	“	"	PUNCT
ftr-299	1443	20	[	[	X
ftr-299	1443	21	f]ailure	f]ailure	NOUN
ftr-299	1443	22	or	or	CCONJ
ftr-299	1443	23	refusal	refusal	NOUN
ftr-299	1443	24	by	by	ADP
ftr-299	1443	25	employee	employee	NOUN
ftr-299	1443	26	...	...	PUNCT
ftr-299	1443	27	to	to	PART
ftr-299	1443	28	cure	cure	VERB
ftr-299	1443	29	by	by	ADP
ftr-299	1443	30	faithfully	faithfully	ADV
ftr-299	1443	31	and	and	CCONJ
ftr-299	1443	32	diligently	diligently	ADV
ftr-299	1443	33	performing	perform	VERB
ftr-299	1443	34	the	the	DET
ftr-299	1443	35	usual	usual	ADJ
ftr-299	1443	36	and	and	CCONJ
ftr-299	1443	37	customary	customary	ADJ
ftr-299	1443	38	duties	duty	NOUN
ftr-299	1443	39	of	of	ADP
ftr-299	1443	40	his	his	PRON
ftr-299	1443	41	employment	employment	NOUN
ftr-299	1443	42	”	"	PUNCT
ftr-299	1443	43	is	be	AUX
ftr-299	1443	44	a	a	DET
ftr-299	1443	45	substantial	substantial	ADJ
ftr-299	1443	46	risk	risk	NOUN
ftr-299	1443	47	of	of	ADP
ftr-299	1443	48	forfeiture	forfeiture	NOUN
ftr-299	1443	49	.	.	PUNCT
ftr-299	1444	1	austin	austin	PROPN
ftr-299	1444	2	v.	v.	PROPN
ftr-299	1444	3	commissioner	commissioner	PROPN
ftr-299	1444	4	,	,	PUNCT
ftr-299	1444	5	141	141	NUM
ftr-299	1444	6	t.c	t.c	NOUN
ftr-299	1444	7	.	.	PUNCT
ftr-299	1445	1	no	no	INTJ
ftr-299	1445	2	.	.	NOUN
ftr-299	1445	3	18	18	NUM
ftr-299	1445	4	(	(	PUNCT
ftr-299	1445	5	12/16/13	12/16/13	PROPN
ftr-299	1445	6	)	)	PUNCT
ftr-299	1445	7	.	.	PUNCT
ftr-299	1446	1	the	the	DET
ftr-299	1446	2	taxpayers	taxpayer	NOUN
ftr-299	1446	3	received	receive	VERB
ftr-299	1446	4	stock	stock	NOUN
ftr-299	1446	5	in	in	ADP
ftr-299	1446	6	a	a	DET
ftr-299	1446	7	corporation	corporation	NOUN
ftr-299	1446	8	in	in	ADP
ftr-299	1446	9	a	a	DET
ftr-299	1446	10	§	§	PROPN
ftr-299	1446	11	351	351	NUM
ftr-299	1446	12	transaction	transaction	NOUN
ftr-299	1446	13	and	and	CCONJ
ftr-299	1446	14	entered	enter	VERB
ftr-299	1446	15	into	into	ADP
ftr-299	1446	16	employment	employment	NOUN
ftr-299	1446	17	agreement	agreement	NOUN
ftr-299	1446	18	and	and	CCONJ
ftr-299	1446	19	restricted	restrict	VERB
ftr-299	1446	20	stock	stock	NOUN
ftr-299	1446	21	agreements	agreement	NOUN
ftr-299	1446	22	with	with	ADP
ftr-299	1446	23	the	the	DET
ftr-299	1446	24	newly	newly	ADV
ftr-299	1446	25	formed	form	VERB
ftr-299	1446	26	corporation	corporation	NOUN
ftr-299	1446	27	.	.	PUNCT
ftr-299	1447	1	the	the	DET
ftr-299	1447	2	taxpayers	taxpayer	NOUN
ftr-299	1447	3	received	receive	VERB
ftr-299	1447	4	95	95	NUM
ftr-299	1447	5	percent	percent	NOUN
ftr-299	1447	6	of	of	ADP
ftr-299	1447	7	the	the	DET
ftr-299	1447	8	stock	stock	NOUN
ftr-299	1447	9	of	of	ADP
ftr-299	1447	10	the	the	DET
ftr-299	1447	11	corporation	corporation	NOUN
ftr-299	1447	12	and	and	CCONJ
ftr-299	1447	13	an	an	DET
ftr-299	1447	14	esop	esop	NOUN
ftr-299	1447	15	acquired	acquire	VERB
ftr-299	1447	16	5	5	NUM
ftr-299	1447	17	percent	percent	NOUN
ftr-299	1447	18	of	of	ADP
ftr-299	1447	19	the	the	DET
ftr-299	1447	20	stock	stock	NOUN
ftr-299	1447	21	for	for	ADP
ftr-299	1447	22	a	a	DET
ftr-299	1447	23	promissory	promissory	NOUN
ftr-299	1447	24	note	note	NOUN
ftr-299	1447	25	.	.	PUNCT
ftr-299	1448	1	(	(	PUNCT
ftr-299	1448	2	the	the	DET
ftr-299	1448	3	transactions	transaction	NOUN
ftr-299	1448	4	occurred	occur	VERB
ftr-299	1448	5	before	before	ADP
ftr-299	1448	6	the	the	DET
ftr-299	1448	7	enactment	enactment	NOUN
ftr-299	1448	8	of	of	ADP
ftr-299	1448	9	§	§	PROPN
ftr-299	1448	10	409(p	409(p	PROPN
ftr-299	1448	11	)	)	PUNCT
ftr-299	1448	12	in	in	ADP
ftr-299	1448	13	2004	2004	NUM
ftr-299	1448	14	and	and	CCONJ
ftr-299	1448	15	the	the	DET
ftr-299	1448	16	tax	tax	NOUN
ftr-299	1448	17	years	year	NOUN
ftr-299	1448	18	at	at	ADP
ftr-299	1448	19	issue	issue	NOUN
ftr-299	1448	20	were	be	AUX
ftr-299	1448	21	2000	2000	NUM
ftr-299	1448	22	-	-	SYM
ftr-299	1448	23	2003	2003	NUM
ftr-299	1448	24	.	.	PUNCT
ftr-299	1448	25	)	)	PUNCT
ftr-299	1449	1	the	the	DET
ftr-299	1449	2	taxpayers	taxpayer	NOUN
ftr-299	1449	3	collectively	collectively	ADV
ftr-299	1449	4	were	be	AUX
ftr-299	1449	5	the	the	DET
ftr-299	1449	6	entire	entire	ADJ
ftr-299	1449	7	board	board	NOUN
ftr-299	1449	8	of	of	ADP
ftr-299	1449	9	directors	director	NOUN
ftr-299	1449	10	of	of	ADP
ftr-299	1449	11	the	the	DET
ftr-299	1449	12	corporation	corporation	NOUN
ftr-299	1449	13	.	.	PUNCT
ftr-299	1450	1	the	the	DET
ftr-299	1450	2	corporation	corporation	NOUN
ftr-299	1450	3	made	make	VERB
ftr-299	1450	4	an	an	DET
ftr-299	1450	5	s	s	NOUN
ftr-299	1450	6	election	election	NOUN
ftr-299	1450	7	.	.	PUNCT
ftr-299	1451	1	the	the	DET
ftr-299	1451	2	employment	employment	NOUN
ftr-299	1451	3	agreements	agreement	NOUN
ftr-299	1451	4	provided	provide	VERB
ftr-299	1451	5	that	that	SCONJ
ftr-299	1451	6	upon	upon	SCONJ
ftr-299	1451	7	termination	termination	NOUN
ftr-299	1451	8	of	of	ADP
ftr-299	1451	9	employment	employment	NOUN
ftr-299	1451	10	,	,	PUNCT
ftr-299	1451	11	they	they	PRON
ftr-299	1451	12	would	would	AUX
ftr-299	1451	13	receive	receive	VERB
ftr-299	1451	14	less	less	ADJ
ftr-299	1451	15	than	than	ADP
ftr-299	1451	16	the	the	DET
ftr-299	1451	17	full	full	ADJ
ftr-299	1451	18	fair	fair	ADJ
ftr-299	1451	19	market	market	NOUN
ftr-299	1451	20	value	value	NOUN
ftr-299	1451	21	of	of	ADP
ftr-299	1451	22	their	their	PRON
ftr-299	1451	23	s	s	NOUN
ftr-299	1451	24	shares	share	NOUN
ftr-299	1451	25	if	if	SCONJ
ftr-299	1451	26	they	they	PRON
ftr-299	1451	27	were	be	AUX
ftr-299	1451	28	terminated	terminate	VERB
ftr-299	1451	29	“	"	PUNCT
ftr-299	1451	30	for	for	ADP
ftr-299	1451	31	cause	cause	NOUN
ftr-299	1451	32	”	"	PUNCT
ftr-299	1451	33	during	during	ADP
ftr-299	1451	34	the	the	DET
ftr-299	1451	35	initial	initial	ADJ
ftr-299	1451	36	term	term	NOUN
ftr-299	1451	37	of	of	ADP
ftr-299	1451	38	the	the	DET
ftr-299	1451	39	employment	employment	NOUN
ftr-299	1451	40	agreement	agreement	NOUN
ftr-299	1451	41	;	;	PUNCT
ftr-299	1451	42	otherwise	otherwise	ADV
ftr-299	1451	43	on	on	ADP
ftr-299	1451	44	termination	termination	NOUN
ftr-299	1451	45	of	of	ADP
ftr-299	1451	46	employment	employment	NOUN
ftr-299	1451	47	the	the	DET
ftr-299	1451	48	taxpayers	taxpayer	NOUN
ftr-299	1451	49	would	would	AUX
ftr-299	1451	50	receive	receive	VERB
ftr-299	1451	51	in	in	ADP
ftr-299	1451	52	exchange	exchange	NOUN
ftr-299	1451	53	for	for	ADP
ftr-299	1451	54	their	their	PRON
ftr-299	1451	55	stock	stock	NOUN
ftr-299	1451	56	100	100	NUM
ftr-299	1451	57	percent	percent	NOUN
ftr-299	1451	58	of	of	ADP
ftr-299	1451	59	the	the	DET
ftr-299	1451	60	fair	fair	ADJ
ftr-299	1451	61	market	market	NOUN
ftr-299	1451	62	value	value	NOUN
ftr-299	1451	63	,	,	PUNCT
ftr-299	1451	64	determined	determine	VERB
ftr-299	1451	65	by	by	ADP
ftr-299	1451	66	formula	formula	NOUN
ftr-299	1451	67	.	.	PUNCT
ftr-299	1452	1	the	the	DET
ftr-299	1452	2	employment	employment	NOUN
ftr-299	1452	3	agreements	agreement	NOUN
ftr-299	1452	4	defined	define	VERB
ftr-299	1452	5	termination	termination	NOUN
ftr-299	1452	6	“	"	PUNCT
ftr-299	1452	7	for	for	SCONJ
ftr-299	1452	8	cause	cause	NOUN
ftr-299	1452	9	”	"	PUNCT
ftr-299	1452	10	to	to	PART
ftr-299	1452	11	include	include	VERB
ftr-299	1452	12	not	not	PART
ftr-299	1452	13	only	only	ADJ
ftr-299	1452	14	termination	termination	NOUN
ftr-299	1452	15	for	for	ADP
ftr-299	1452	16	“	"	PUNCT
ftr-299	1452	17	[	[	X
ftr-299	1452	18	d]ishonesty	d]ishonesty	ADJ
ftr-299	1452	19	,	,	PUNCT
ftr-299	1452	20	fraud	fraud	NOUN
ftr-299	1452	21	,	,	PUNCT
ftr-299	1452	22	embezzlement	embezzlement	NOUN
ftr-299	1452	23	,	,	PUNCT
ftr-299	1452	24	alcohol	alcohol	NOUN
ftr-299	1452	25	or	or	CCONJ
ftr-299	1452	26	substance	substance	NOUN
ftr-299	1452	27	abuse	abuse	NOUN
ftr-299	1452	28	,	,	PUNCT
ftr-299	1452	29	”	"	PUNCT
ftr-299	1452	30	but	but	CCONJ
ftr-299	1452	31	also	also	ADV
ftr-299	1452	32	termination	termination	VERB
ftr-299	1452	33	upon	upon	SCONJ
ftr-299	1452	34	“	"	PUNCT
ftr-299	1452	35	[	[	X
ftr-299	1452	36	f]ailure	f]ailure	NOUN
ftr-299	1452	37	or	or	CCONJ
ftr-299	1452	38	refusal	refusal	NOUN
ftr-299	1452	39	by	by	ADP
ftr-299	1452	40	employee	employee	NOUN
ftr-299	1452	41	...	...	PUNCT
ftr-299	1452	42	to	to	PART
ftr-299	1452	43	cure	cure	VERB
ftr-299	1452	44	by	by	ADP
ftr-299	1452	45	faithfully	faithfully	ADV
ftr-299	1452	46	and	and	CCONJ
ftr-299	1452	47	diligently	diligently	ADV
ftr-299	1452	48	performing	perform	VERB
ftr-299	1452	49	the	the	DET
ftr-299	1452	50	usual	usual	ADJ
ftr-299	1452	51	and	and	CCONJ
ftr-299	1452	52	customary	customary	ADJ
ftr-299	1452	53	duties	duty	NOUN
ftr-299	1452	54	of	of	ADP
ftr-299	1452	55	his	his	PRON
ftr-299	1452	56	employment	employment	NOUN
ftr-299	1452	57	.	.	PUNCT
ftr-299	1452	58	”	"	PUNCT
ftr-299	1453	1	the	the	DET
ftr-299	1453	2	stock	stock	NOUN
ftr-299	1453	3	certificates	certificate	NOUN
ftr-299	1453	4	were	be	AUX
ftr-299	1453	5	legended	legende	VERB
ftr-299	1453	6	as	as	ADP
ftr-299	1453	7	restricted	restrict	VERB
ftr-299	1453	8	stock	stock	NOUN
ftr-299	1453	9	.	.	PUNCT
ftr-299	1454	1	the	the	DET
ftr-299	1454	2	taxpayers	taxpayer	NOUN
ftr-299	1454	3	took	take	VERB
ftr-299	1454	4	the	the	DET
ftr-299	1454	5	position	position	NOUN
ftr-299	1454	6	that	that	PRON
ftr-299	1454	7	their	their	PRON
ftr-299	1454	8	stock	stock	NOUN
ftr-299	1454	9	was	be	AUX
ftr-299	1454	10	not	not	PART
ftr-299	1454	11	fully	fully	ADV
ftr-299	1454	12	vested	vest	VERB
ftr-299	1454	13	and	and	CCONJ
ftr-299	1454	14	that	that	SCONJ
ftr-299	1454	15	pursuant	pursuant	VERB
ftr-299	1454	16	to	to	ADP
ftr-299	1454	17	reg	reg	PROPN
ftr-299	1454	18	.	.	PUNCT
ftr-299	1455	1	§	§	PROPN
ftr-299	1455	2	1.83	1.83	NUM
ftr-299	1455	3	-	-	SYM
ftr-299	1455	4	1(a)(1	1(a)(1	NUM
ftr-299	1455	5	)	)	PUNCT
ftr-299	1455	6	they	they	PRON
ftr-299	1455	7	were	be	AUX
ftr-299	1455	8	not	not	PART
ftr-299	1455	9	shareholders	shareholder	NOUN
ftr-299	1455	10	,	,	PUNCT
ftr-299	1455	11	with	with	ADP
ftr-299	1455	12	the	the	DET
ftr-299	1455	13	result	result	NOUN
ftr-299	1455	14	that	that	SCONJ
ftr-299	1455	15	all	all	PRON
ftr-299	1455	16	of	of	ADP
ftr-299	1455	17	the	the	DET
ftr-299	1455	18	s	s	PROPN
ftr-299	1455	19	corporation	corporation	NOUN
ftr-299	1455	20	’s	’s	PART
ftr-299	1455	21	income	income	NOUN
ftr-299	1455	22	passed	pass	VERB
ftr-299	1455	23	through	through	ADP
ftr-299	1455	24	to	to	ADP
ftr-299	1455	25	the	the	DET
ftr-299	1455	26	esop	esop	NOUN
ftr-299	1455	27	and	and	CCONJ
ftr-299	1455	28	none	none	NOUN
ftr-299	1455	29	passed	pass	VERB
ftr-299	1455	30	through	through	ADP
ftr-299	1455	31	to	to	ADP
ftr-299	1455	32	them	they	PRON
ftr-299	1455	33	.	.	PUNCT
ftr-299	1456	1	the	the	DET
ftr-299	1456	2	irs	irs	PROPN
ftr-299	1456	3	asserted	assert	VERB
ftr-299	1456	4	deficiencies	deficiency	NOUN
ftr-299	1456	5	based	base	VERB
ftr-299	1456	6	on	on	ADP
ftr-299	1456	7	the	the	DET
ftr-299	1456	8	ground	ground	NOUN
ftr-299	1456	9	that	that	SCONJ
ftr-299	1456	10	the	the	DET
ftr-299	1456	11	stock	stock	NOUN
ftr-299	1456	12	was	be	AUX
ftr-299	1456	13	not	not	PART
ftr-299	1456	14	subject	subject	ADJ
ftr-299	1456	15	to	to	ADP
ftr-299	1456	16	forfeiture	forfeiture	NOUN
ftr-299	1456	17	because	because	SCONJ
ftr-299	1456	18	reg	reg	NOUN
ftr-299	1456	19	.	.	PUNCT
ftr-299	1457	1	§	§	PROPN
ftr-299	1457	2	1.83	1.83	NUM
ftr-299	1457	3	-	-	SYM
ftr-299	1457	4	3(c)(2	3(c)(2	NUM
ftr-299	1457	5	)	)	PUNCT
ftr-299	1457	6	provides	provide	VERB
ftr-299	1457	7	that	that	SCONJ
ftr-299	1457	8	a	a	DET
ftr-299	1457	9	requirement	requirement	NOUN
ftr-299	1457	10	that	that	SCONJ
ftr-299	1457	11	stock	stock	NOUN
ftr-299	1457	12	be	be	AUX
ftr-299	1457	13	forfeited	forfeit	VERB
ftr-299	1457	14	“	"	PUNCT
ftr-299	1457	15	if	if	SCONJ
ftr-299	1457	16	the	the	DET
ftr-299	1457	17	employee	employee	NOUN
ftr-299	1457	18	is	be	AUX
ftr-299	1457	19	discharged	discharge	VERB
ftr-299	1457	20	for	for	ADP
ftr-299	1457	21	cause	cause	NOUN
ftr-299	1457	22	or	or	CCONJ
ftr-299	1457	23	for	for	ADP
ftr-299	1457	24	committing	commit	VERB
ftr-299	1457	25	a	a	DET
ftr-299	1457	26	crime	crime	NOUN
ftr-299	1457	27	will	will	AUX
ftr-299	1457	28	not	not	PART
ftr-299	1457	29	be	be	AUX
ftr-299	1457	30	considered	consider	VERB
ftr-299	1457	31	to	to	PART
ftr-299	1457	32	result	result	VERB
ftr-299	1457	33	in	in	ADP
ftr-299	1457	34	a	a	DET
ftr-299	1457	35	substantial	substantial	ADJ
ftr-299	1457	36	risk	risk	NOUN
ftr-299	1457	37	of	of	ADP
ftr-299	1457	38	forfeiture	forfeiture	NOUN
ftr-299	1457	39	.	.	PUNCT
ftr-299	1457	40	”	"	PUNCT
ftr-299	1458	1	the	the	DET
ftr-299	1458	2	irs	irs	PROPN
ftr-299	1458	3	moved	move	VERB
ftr-299	1458	4	for	for	ADP
ftr-299	1458	5	summary	summary	NOUN
ftr-299	1458	6	judgment	judgment	NOUN
ftr-299	1458	7	that	that	SCONJ
ftr-299	1458	8	the	the	DET
ftr-299	1458	9	stock	stock	NOUN
ftr-299	1458	10	was	be	AUX
ftr-299	1458	11	not	not	PART
ftr-299	1458	12	subject	subject	ADJ
ftr-299	1458	13	to	to	ADP
ftr-299	1458	14	a	a	DET
ftr-299	1458	15	risk	risk	NOUN
ftr-299	1458	16	of	of	ADP
ftr-299	1458	17	forfeiture	forfeiture	NOUN
ftr-299	1458	18	,	,	PUNCT
ftr-299	1458	19	but	but	CCONJ
ftr-299	1458	20	the	the	DET
ftr-299	1458	21	tax	tax	NOUN
ftr-299	1458	22	court	court	NOUN
ftr-299	1458	23	(	(	PUNCT
ftr-299	1458	24	judge	judge	NOUN
ftr-299	1458	25	lauber	lauber	PROPN
ftr-299	1458	26	)	)	PUNCT
ftr-299	1458	27	denied	deny	VERB
ftr-299	1458	28	the	the	DET
ftr-299	1458	29	irs	irs	PROPN
ftr-299	1458	30	’s	’s	PART
ftr-299	1458	31	motion	motion	NOUN
ftr-299	1458	32	.	.	PUNCT
ftr-299	1459	1	298	298	NUM
ftr-299	1459	2	florida	florida	PROPN
ftr-299	1459	3	tax	tax	NOUN
ftr-299	1459	4	review	review	NOUN
ftr-299	1459	5	[	[	X
ftr-299	1459	6	vol	vol	NOUN
ftr-299	1459	7	.	.	PUNCT
ftr-299	1460	1	15:5	15:5	NUM
ftr-299	1460	2	the	the	DET
ftr-299	1460	3	court	court	NOUN
ftr-299	1460	4	held	hold	VERB
ftr-299	1460	5	that	that	SCONJ
ftr-299	1460	6	the	the	DET
ftr-299	1460	7	restricted	restricted	ADJ
ftr-299	1460	8	stock	stock	NOUN
ftr-299	1460	9	agreement	agreement	NOUN
ftr-299	1460	10	and	and	CCONJ
ftr-299	1460	11	employment	employment	NOUN
ftr-299	1460	12	agreement	agreement	NOUN
ftr-299	1460	13	together	together	ADV
ftr-299	1460	14	constituted	constitute	VERB
ftr-299	1460	15	“	"	PUNCT
ftr-299	1460	16	an	an	DET
ftr-299	1460	17	earnout	earnout	NOUN
ftr-299	1460	18	restriction	restriction	NOUN
ftr-299	1460	19	that	that	PRON
ftr-299	1460	20	may	may	AUX
ftr-299	1460	21	give	give	VERB
ftr-299	1460	22	rise	rise	NOUN
ftr-299	1460	23	to	to	ADP
ftr-299	1460	24	a	a	DET
ftr-299	1460	25	‘	'	PUNCT
ftr-299	1460	26	substantial	substantial	ADJ
ftr-299	1460	27	risk	risk	NOUN
ftr-299	1460	28	of	of	ADP
ftr-299	1460	29	forfeiture	forfeiture	NOUN
ftr-299	1460	30	.	.	PUNCT
ftr-299	1460	31	’	'	PUNCT
ftr-299	1460	32	”	"	PUNCT
ftr-299	1461	1	(	(	PUNCT
ftr-299	1461	2	emphasis	emphasis	NOUN
ftr-299	1461	3	added	add	VERB
ftr-299	1461	4	)	)	PUNCT
ftr-299	1461	5	.	.	PUNCT
ftr-299	1462	1	although	although	SCONJ
ftr-299	1462	2	the	the	DET
ftr-299	1462	3	contractual	contractual	ADJ
ftr-299	1462	4	provision	provision	NOUN
ftr-299	1462	5	addressed	address	VERB
ftr-299	1462	6	termination	termination	NOUN
ftr-299	1462	7	“	"	PUNCT
ftr-299	1462	8	for	for	ADP
ftr-299	1462	9	cause	cause	NOUN
ftr-299	1462	10	,	,	PUNCT
ftr-299	1462	11	”	"	PUNCT
ftr-299	1462	12	“	"	PUNCT
ftr-299	1462	13	termination	termination	NOUN
ftr-299	1462	14	upon	upon	SCONJ
ftr-299	1462	15	‘	'	PUNCT
ftr-299	1462	16	[	[	X
ftr-299	1462	17	f]ailure	f]ailure	NOUN
ftr-299	1462	18	or	or	CCONJ
ftr-299	1462	19	refusal	refusal	NOUN
ftr-299	1462	20	by	by	ADP
ftr-299	1462	21	employee	employee	NOUN
ftr-299	1462	22	...	...	PUNCT
ftr-299	1462	23	to	to	PART
ftr-299	1462	24	cure	cure	VERB
ftr-299	1462	25	by	by	ADP
ftr-299	1462	26	faithfully	faithfully	ADV
ftr-299	1462	27	and	and	CCONJ
ftr-299	1462	28	diligently	diligently	ADV
ftr-299	1462	29	performing	perform	VERB
ftr-299	1462	30	the	the	DET
ftr-299	1462	31	usual	usual	ADJ
ftr-299	1462	32	and	and	CCONJ
ftr-299	1462	33	customary	customary	ADJ
ftr-299	1462	34	duties	duty	NOUN
ftr-299	1462	35	of	of	ADP
ftr-299	1462	36	his	his	PRON
ftr-299	1462	37	employment	employment	NOUN
ftr-299	1462	38	’	'	PUNCT
ftr-299	1462	39	falls	fall	VERB
ftr-299	1462	40	outside	outside	ADP
ftr-299	1462	41	the	the	DET
ftr-299	1462	42	scope	scope	NOUN
ftr-299	1462	43	of	of	ADP
ftr-299	1462	44	discharge	discharge	NOUN
ftr-299	1462	45	‘	'	PUNCT
ftr-299	1462	46	for	for	ADP
ftr-299	1462	47	cause	cause	NOUN
ftr-299	1462	48	or	or	CCONJ
ftr-299	1462	49	for	for	ADP
ftr-299	1462	50	committing	commit	VERB
ftr-299	1462	51	a	a	DET
ftr-299	1462	52	crime	crime	NOUN
ftr-299	1462	53	’	'	PUNCT
ftr-299	1462	54	within	within	ADP
ftr-299	1462	55	the	the	DET
ftr-299	1462	56	meaning	meaning	NOUN
ftr-299	1462	57	of	of	ADP
ftr-299	1462	58	[	[	X
ftr-299	1462	59	reg	reg	NOUN
ftr-299	1462	60	.	.	PUNCT
ftr-299	1463	1	§	§	PROPN
ftr-299	1463	2	1.83	1.83	NUM
ftr-299	1463	3	-	-	SYM
ftr-299	1463	4	3(c)(2	3(c)(2	NUM
ftr-299	1463	5	)	)	PUNCT
ftr-299	1463	6	]	]	PUNCT
ftr-299	1463	7	.	.	PUNCT
ftr-299	1463	8	”	"	PUNCT
ftr-299	1463	9	judge	judge	NOUN
ftr-299	1463	10	lauber	lauber	PROPN
ftr-299	1463	11	reasoned	reason	VERB
ftr-299	1463	12	that	that	SCONJ
ftr-299	1463	13	“	"	PUNCT
ftr-299	1463	14	an	an	DET
ftr-299	1463	15	employee	employee	NOUN
ftr-299	1463	16	’s	’s	PART
ftr-299	1463	17	inability	inability	NOUN
ftr-299	1463	18	or	or	CCONJ
ftr-299	1463	19	disinclination	disinclination	NOUN
ftr-299	1463	20	to	to	PART
ftr-299	1463	21	work	work	VERB
ftr-299	1463	22	for	for	ADP
ftr-299	1463	23	the	the	DET
ftr-299	1463	24	agreed	agree	VERB
ftr-299	1463	25	-	-	PUNCT
ftr-299	1463	26	upon	upon	ADP
ftr-299	1463	27	term	term	NOUN
ftr-299	1463	28	of	of	ADP
ftr-299	1463	29	his	his	PRON
ftr-299	1463	30	employment	employment	NOUN
ftr-299	1463	31	contract	contract	NOUN
ftr-299	1463	32	is	be	AUX
ftr-299	1463	33	not	not	PART
ftr-299	1463	34	a	a	DET
ftr-299	1463	35	‘	'	PUNCT
ftr-299	1463	36	remote	remote	ADJ
ftr-299	1463	37	’	'	PUNCT
ftr-299	1463	38	event	event	NOUN
ftr-299	1463	39	that	that	PRON
ftr-299	1463	40	is	be	AUX
ftr-299	1463	41	unlikely	unlikely	ADJ
ftr-299	1463	42	to	to	PART
ftr-299	1463	43	occur	occur	VERB
ftr-299	1463	44	.	.	PUNCT
ftr-299	1463	45	”	"	PUNCT
ftr-299	1464	1	moreover	moreover	ADV
ftr-299	1464	2	,	,	PUNCT
ftr-299	1464	3	a	a	DET
ftr-299	1464	4	finding	finding	NOUN
ftr-299	1464	5	that	that	SCONJ
ftr-299	1464	6	reg	reg	NOUN
ftr-299	1464	7	.	.	PUNCT
ftr-299	1465	1	§	§	PROPN
ftr-299	1465	2	1.83	1.83	NUM
ftr-299	1465	3	-	-	SYM
ftr-299	1465	4	3(c)(2	3(c)(2	NUM
ftr-299	1465	5	)	)	PUNCT
ftr-299	1465	6	“	"	PUNCT
ftr-299	1465	7	precludes	preclude	VERB
ftr-299	1465	8	an	an	DET
ftr-299	1465	9	earnout	earnout	NOUN
ftr-299	1465	10	restriction	restriction	NOUN
ftr-299	1465	11	from	from	ADP
ftr-299	1465	12	creating	create	VERB
ftr-299	1465	13	a	a	DET
ftr-299	1465	14	‘	'	PUNCT
ftr-299	1465	15	substantial	substantial	ADJ
ftr-299	1465	16	risk	risk	NOUN
ftr-299	1465	17	of	of	ADP
ftr-299	1465	18	forfeiture	forfeiture	NOUN
ftr-299	1465	19	’	'	PUNCT
ftr-299	1465	20	would	would	AUX
ftr-299	1465	21	make	make	VERB
ftr-299	1465	22	that	that	DET
ftr-299	1465	23	subparagraph	subparagraph	NOUN
ftr-299	1465	24	of	of	ADP
ftr-299	1465	25	the	the	DET
ftr-299	1465	26	regulation	regulation	NOUN
ftr-299	1465	27	inconsistent	inconsistent	ADJ
ftr-299	1465	28	with	with	ADP
ftr-299	1465	29	the	the	DET
ftr-299	1465	30	statute	statute	NOUN
ftr-299	1465	31	.	.	PUNCT
ftr-299	1465	32	”	"	PUNCT
ftr-299	1466	1			PRON
ftr-299	1466	2	the	the	DET
ftr-299	1466	3	irs	irs	PROPN
ftr-299	1466	4	’s	’s	PART
ftr-299	1466	5	other	other	ADJ
ftr-299	1466	6	arguments	argument	NOUN
ftr-299	1466	7	,	,	PUNCT
ftr-299	1466	8	including	include	VERB
ftr-299	1466	9	that	that	SCONJ
ftr-299	1466	10	the	the	DET
ftr-299	1466	11	taxpayer	taxpayer	NOUN
ftr-299	1466	12	’s	’s	PART
ftr-299	1466	13	stock	stock	NOUN
ftr-299	1466	14	was	be	AUX
ftr-299	1466	15	“	"	PUNCT
ftr-299	1466	16	substantially	substantially	ADV
ftr-299	1466	17	vested	vest	VERB
ftr-299	1466	18	”	"	PUNCT
ftr-299	1466	19	because	because	SCONJ
ftr-299	1466	20	as	as	SCONJ
ftr-299	1466	21	the	the	DET
ftr-299	1466	22	sole	sole	ADJ
ftr-299	1466	23	directors	director	NOUN
ftr-299	1466	24	of	of	ADP
ftr-299	1466	25	the	the	DET
ftr-299	1466	26	corporation	corporation	NOUN
ftr-299	1466	27	they	they	PRON
ftr-299	1466	28	could	could	AUX
ftr-299	1466	29	“	"	PUNCT
ftr-299	1466	30	remove	remove	VERB
ftr-299	1466	31	at	at	ADP
ftr-299	1466	32	will	will	AUX
ftr-299	1466	33	any	any	DET
ftr-299	1466	34	ownership	ownership	NOUN
ftr-299	1466	35	restrictions	restriction	NOUN
ftr-299	1466	36	to	to	PART
ftr-299	1466	37	which	which	PRON
ftr-299	1466	38	their	their	PRON
ftr-299	1466	39	stock	stock	NOUN
ftr-299	1466	40	was	be	AUX
ftr-299	1466	41	subject	subject	ADJ
ftr-299	1466	42	,	,	PUNCT
ftr-299	1466	43	so	so	SCONJ
ftr-299	1466	44	that	that	SCONJ
ftr-299	1466	45	the	the	DET
ftr-299	1466	46	forfeiture	forfeiture	NOUN
ftr-299	1466	47	conditions	condition	NOUN
ftr-299	1466	48	were	be	AUX
ftr-299	1466	49	unlikely	unlikely	ADJ
ftr-299	1466	50	to	to	PART
ftr-299	1466	51	be	be	AUX
ftr-299	1466	52	enforced	enforce	VERB
ftr-299	1466	53	,	,	PUNCT
ftr-299	1466	54	”	"	PUNCT
ftr-299	1466	55	presented	present	VERB
ftr-299	1466	56	issues	issue	NOUN
ftr-299	1466	57	for	for	ADP
ftr-299	1466	58	trial	trial	NOUN
ftr-299	1466	59	.	.	PUNCT
ftr-299	1467	1	d.	d.	PROPN
ftr-299	1467	2	individual	individual	PROPN
ftr-299	1467	3	retirement	retirement	PROPN
ftr-299	1467	4	accounts	account	VERB
ftr-299	1467	5	1	1	NUM
ftr-299	1467	6	.	.	PUNCT
ftr-299	1468	1	their	their	PRON
ftr-299	1468	2	iras	ira	NOUN
ftr-299	1468	3	got	get	AUX
ftr-299	1468	4	flecked	fleck	VERB
ftr-299	1468	5	by	by	ADP
ftr-299	1468	6	a	a	DET
ftr-299	1468	7	prohibited	prohibit	VERB
ftr-299	1468	8	transaction	transaction	NOUN
ftr-299	1468	9	,	,	PUNCT
ftr-299	1468	10	which	which	PRON
ftr-299	1468	11	piqued	pique	VERB
ftr-299	1468	12	the	the	DET
ftr-299	1468	13	interest	interest	NOUN
ftr-299	1468	14	of	of	ADP
ftr-299	1468	15	the	the	DET
ftr-299	1468	16	irs	irs	PROPN
ftr-299	1468	17	.	.	PUNCT
ftr-299	1469	1	peek	peek	PROPN
ftr-299	1469	2	v.	v.	ADP
ftr-299	1469	3	commissioner	commissioner	PROPN
ftr-299	1469	4	,	,	PUNCT
ftr-299	1469	5	140	140	NUM
ftr-299	1469	6	t.c	t.c	PROPN
ftr-299	1469	7	.	.	PUNCT
ftr-299	1470	1	no	no	INTJ
ftr-299	1470	2	.	.	NOUN
ftr-299	1470	3	12	12	NUM
ftr-299	1470	4	(	(	PUNCT
ftr-299	1470	5	5/9/13	5/9/13	NUM
ftr-299	1470	6	)	)	PUNCT
ftr-299	1470	7	.	.	PUNCT
ftr-299	1471	1	two	two	NUM
ftr-299	1471	2	unrelated	unrelated	ADJ
ftr-299	1471	3	taxpayers	taxpayer	NOUN
ftr-299	1471	4	,	,	PUNCT
ftr-299	1471	5	peek	peek	NOUN
ftr-299	1471	6	and	and	CCONJ
ftr-299	1471	7	fleck	fleck	NOUN
ftr-299	1471	8	,	,	PUNCT
ftr-299	1471	9	established	establish	VERB
ftr-299	1471	10	self	self	NOUN
ftr-299	1471	11	-	-	PUNCT
ftr-299	1471	12	directed	direct	VERB
ftr-299	1471	13	iras	ira	NOUN
ftr-299	1471	14	to	to	PART
ftr-299	1471	15	purchase	purchase	VERB
ftr-299	1471	16	a	a	DET
ftr-299	1471	17	business	business	NOUN
ftr-299	1471	18	.	.	PUNCT
ftr-299	1472	1	the	the	DET
ftr-299	1472	2	iras	ira	NOUN
ftr-299	1472	3	were	be	AUX
ftr-299	1472	4	funded	fund	VERB
ftr-299	1472	5	with	with	ADP
ftr-299	1472	6	rollovers	rollover	NOUN
ftr-299	1472	7	from	from	ADP
ftr-299	1472	8	other	other	ADJ
ftr-299	1472	9	iras	ira	NOUN
ftr-299	1472	10	and	and	CCONJ
ftr-299	1472	11	401(k	401(k	NOUN
ftr-299	1472	12	)	)	PUNCT
ftr-299	1472	13	accounts	account	NOUN
ftr-299	1472	14	.	.	PUNCT
ftr-299	1473	1	the	the	DET
ftr-299	1473	2	purchase	purchase	NOUN
ftr-299	1473	3	was	be	AUX
ftr-299	1473	4	accomplished	accomplish	VERB
ftr-299	1473	5	by	by	ADP
ftr-299	1473	6	(	(	PUNCT
ftr-299	1473	7	1	1	NUM
ftr-299	1473	8	)	)	PUNCT
ftr-299	1473	9	peek	peek	NOUN
ftr-299	1473	10	and	and	CCONJ
ftr-299	1473	11	fleck	fleck	NOUN
ftr-299	1473	12	forming	form	VERB
ftr-299	1473	13	a	a	DET
ftr-299	1473	14	new	new	ADJ
ftr-299	1473	15	corporation	corporation	NOUN
ftr-299	1473	16	the	the	DET
ftr-299	1473	17	stock	stock	NOUN
ftr-299	1473	18	of	of	ADP
ftr-299	1473	19	which	which	PRON
ftr-299	1473	20	was	be	AUX
ftr-299	1473	21	issued	issue	VERB
ftr-299	1473	22	to	to	ADP
ftr-299	1473	23	their	their	PRON
ftr-299	1473	24	iras	ira	NOUN
ftr-299	1473	25	for	for	ADP
ftr-299	1473	26	the	the	DET
ftr-299	1473	27	cash	cash	NOUN
ftr-299	1473	28	that	that	PRON
ftr-299	1473	29	had	have	AUX
ftr-299	1473	30	been	be	AUX
ftr-299	1473	31	rolled	roll	VERB
ftr-299	1473	32	into	into	ADP
ftr-299	1473	33	the	the	DET
ftr-299	1473	34	iras	ira	NOUN
ftr-299	1473	35	,	,	PUNCT
ftr-299	1473	36	and	and	CCONJ
ftr-299	1473	37	(	(	PUNCT
ftr-299	1473	38	2	2	X
ftr-299	1473	39	)	)	PUNCT
ftr-299	1473	40	the	the	DET
ftr-299	1473	41	corporation	corporation	NOUN
ftr-299	1473	42	purchasing	purchase	VERB
ftr-299	1473	43	the	the	DET
ftr-299	1473	44	business	business	NOUN
ftr-299	1473	45	assets	asset	NOUN
ftr-299	1473	46	from	from	ADP
ftr-299	1473	47	the	the	DET
ftr-299	1473	48	seller	seller	NOUN
ftr-299	1473	49	for	for	ADP
ftr-299	1473	50	cash	cash	NOUN
ftr-299	1473	51	received	receive	VERB
ftr-299	1473	52	from	from	ADP
ftr-299	1473	53	the	the	DET
ftr-299	1473	54	iras	ira	NOUN
ftr-299	1473	55	,	,	PUNCT
ftr-299	1473	56	proceeds	proceed	VERB
ftr-299	1473	57	from	from	ADP
ftr-299	1473	58	a	a	DET
ftr-299	1473	59	bank	bank	NOUN
ftr-299	1473	60	loan	loan	NOUN
ftr-299	1473	61	,	,	PUNCT
ftr-299	1473	62	and	and	CCONJ
ftr-299	1473	63	the	the	DET
ftr-299	1473	64	corporation	corporation	NOUN
ftr-299	1473	65	’s	’s	PART
ftr-299	1473	66	promissory	promissory	NOUN
ftr-299	1473	67	note	note	NOUN
ftr-299	1473	68	,	,	PUNCT
ftr-299	1473	69	which	which	PRON
ftr-299	1473	70	was	be	AUX
ftr-299	1473	71	guaranteed	guarantee	VERB
ftr-299	1473	72	by	by	ADP
ftr-299	1473	73	peek	peek	NOUN
ftr-299	1473	74	and	and	CCONJ
ftr-299	1473	75	fleck	fleck	NOUN
ftr-299	1473	76	.	.	PUNCT
ftr-299	1474	1	the	the	DET
ftr-299	1474	2	iras	ira	NOUN
ftr-299	1474	3	subsequently	subsequently	ADV
ftr-299	1474	4	sold	sell	VERB
ftr-299	1474	5	the	the	DET
ftr-299	1474	6	stock	stock	NOUN
ftr-299	1474	7	of	of	ADP
ftr-299	1474	8	the	the	DET
ftr-299	1474	9	corporation	corporation	NOUN
ftr-299	1474	10	,	,	PUNCT
ftr-299	1474	11	and	and	CCONJ
ftr-299	1474	12	the	the	DET
ftr-299	1474	13	irs	irs	PROPN
ftr-299	1474	14	asserted	assert	VERB
ftr-299	1474	15	deficiencies	deficiency	NOUN
ftr-299	1474	16	against	against	ADP
ftr-299	1474	17	peek	peek	NOUN
ftr-299	1474	18	and	and	CCONJ
ftr-299	1474	19	fleck	fleck	NOUN
ftr-299	1474	20	on	on	ADP
ftr-299	1474	21	the	the	DET
ftr-299	1474	22	grounds	ground	NOUN
ftr-299	1474	23	that	that	SCONJ
ftr-299	1474	24	the	the	DET
ftr-299	1474	25	iras	ira	NOUN
ftr-299	1474	26	had	have	AUX
ftr-299	1474	27	failed	fail	VERB
ftr-299	1474	28	to	to	PART
ftr-299	1474	29	qualify	qualify	VERB
ftr-299	1474	30	under	under	ADP
ftr-299	1474	31	§	§	PROPN
ftr-299	1474	32	408	408	NUM
ftr-299	1474	33	because	because	SCONJ
ftr-299	1474	34	the	the	DET
ftr-299	1474	35	loan	loan	NOUN
ftr-299	1474	36	guarantees	guarantee	NOUN
ftr-299	1474	37	were	be	AUX
ftr-299	1474	38	prohibited	prohibit	VERB
ftr-299	1474	39	transactions	transaction	NOUN
ftr-299	1474	40	under	under	ADP
ftr-299	1474	41	§	§	PROPN
ftr-299	1474	42	4975	4975	NUM
ftr-299	1474	43	.	.	PUNCT
ftr-299	1475	1	section	section	NOUN
ftr-299	1475	2	408(e)(2)(a	408(e)(2)(a	NUM
ftr-299	1475	3	)	)	PUNCT
ftr-299	1475	4	provides	provide	VERB
ftr-299	1475	5	that	that	SCONJ
ftr-299	1475	6	an	an	DET
ftr-299	1475	7	account	account	NOUN
ftr-299	1475	8	ceases	cease	VERB
ftr-299	1475	9	to	to	PART
ftr-299	1475	10	qualify	qualify	VERB
ftr-299	1475	11	as	as	ADP
ftr-299	1475	12	an	an	DET
ftr-299	1475	13	ira	ira	PROPN
ftr-299	1475	14	if	if	SCONJ
ftr-299	1475	15	“	"	PUNCT
ftr-299	1475	16	the	the	DET
ftr-299	1475	17	individual	individual	NOUN
ftr-299	1475	18	for	for	ADP
ftr-299	1475	19	whose	whose	DET
ftr-299	1475	20	benefit	benefit	NOUN
ftr-299	1475	21	any	any	DET
ftr-299	1475	22	individual	individual	ADJ
ftr-299	1475	23	retirement	retirement	NOUN
ftr-299	1475	24	account	account	NOUN
ftr-299	1475	25	is	be	AUX
ftr-299	1475	26	established	establish	VERB
ftr-299	1475	27	...	...	PUNCT
ftr-299	1475	28	engages	engage	VERB
ftr-299	1475	29	in	in	ADP
ftr-299	1475	30	any	any	DET
ftr-299	1475	31	transaction	transaction	NOUN
ftr-299	1475	32	prohibited	prohibit	VERB
ftr-299	1475	33	by	by	ADP
ftr-299	1475	34	section	section	NOUN
ftr-299	1475	35	4975	4975	NUM
ftr-299	1475	36	.	.	PUNCT
ftr-299	1475	37	”	"	PUNCT
ftr-299	1476	1	section	section	NOUN
ftr-299	1476	2	4975(c)(1)(b	4975(c)(1)(b	NUM
ftr-299	1476	3	)	)	PUNCT
ftr-299	1476	4	prohibits	prohibit	VERB
ftr-299	1476	5	“	"	PUNCT
ftr-299	1476	6	any	any	DET
ftr-299	1476	7	direct	direct	ADJ
ftr-299	1476	8	or	or	CCONJ
ftr-299	1476	9	indirect	indirect	ADJ
ftr-299	1476	10	...	...	PUNCT
ftr-299	1477	1	lending	lending	NOUN
ftr-299	1477	2	of	of	ADP
ftr-299	1477	3	money	money	NOUN
ftr-299	1477	4	or	or	CCONJ
ftr-299	1477	5	other	other	ADJ
ftr-299	1477	6	extension	extension	NOUN
ftr-299	1477	7	of	of	ADP
ftr-299	1477	8	credit	credit	NOUN
ftr-299	1477	9	between	between	ADP
ftr-299	1477	10	a	a	DET
ftr-299	1477	11	[	[	X
ftr-299	1477	12	retirement	retirement	NOUN
ftr-299	1477	13	]	]	X
ftr-299	1477	14	plan	plan	NOUN
ftr-299	1477	15	and	and	CCONJ
ftr-299	1477	16	a	a	DET
ftr-299	1477	17	disqualified	disqualified	ADJ
ftr-299	1477	18	person	person	NOUN
ftr-299	1477	19	.	.	PUNCT
ftr-299	1477	20	”	"	PUNCT
ftr-299	1478	1	the	the	DET
ftr-299	1478	2	taxpayers	taxpayer	NOUN
ftr-299	1478	3	argued	argue	VERB
ftr-299	1478	4	that	that	SCONJ
ftr-299	1478	5	the	the	DET
ftr-299	1478	6	prohibition	prohibition	NOUN
ftr-299	1478	7	applies	apply	VERB
ftr-299	1478	8	only	only	ADV
ftr-299	1478	9	to	to	ADP
ftr-299	1478	10	an	an	DET
ftr-299	1478	11	extension	extension	NOUN
ftr-299	1478	12	of	of	ADP
ftr-299	1478	13	credit	credit	NOUN
ftr-299	1478	14	that	that	PRON
ftr-299	1478	15	,	,	PUNCT
ftr-299	1478	16	whether	whether	SCONJ
ftr-299	1478	17	direct	direct	ADJ
ftr-299	1478	18	(	(	PUNCT
ftr-299	1478	19	like	like	ADP
ftr-299	1478	20	a	a	DET
ftr-299	1478	21	loan	loan	NOUN
ftr-299	1478	22	)	)	PUNCT
ftr-299	1478	23	or	or	CCONJ
ftr-299	1478	24	indirect	indirect	ADJ
ftr-299	1478	25	(	(	PUNCT
ftr-299	1478	26	like	like	ADP
ftr-299	1478	27	a	a	DET
ftr-299	1478	28	loan	loan	NOUN
ftr-299	1478	29	guaranty	guaranty	NOUN
ftr-299	1478	30	)	)	PUNCT
ftr-299	1478	31	,	,	PUNCT
ftr-299	1478	32	is	be	AUX
ftr-299	1478	33	“	"	PUNCT
ftr-299	1478	34	between	between	ADP
ftr-299	1478	35	a	a	DET
ftr-299	1478	36	plan	plan	NOUN
ftr-299	1478	37	and	and	CCONJ
ftr-299	1478	38	a	a	DET
ftr-299	1478	39	disqualified	disqualified	ADJ
ftr-299	1478	40	person	person	NOUN
ftr-299	1478	41	,	,	PUNCT
ftr-299	1478	42	”	"	PUNCT
ftr-299	1478	43	and	and	CCONJ
ftr-299	1478	44	that	that	SCONJ
ftr-299	1478	45	the	the	DET
ftr-299	1478	46	loan	loan	NOUN
ftr-299	1478	47	guaranties	guaranty	NOUN
ftr-299	1478	48	at	at	ADP
ftr-299	1478	49	issue	issue	NOUN
ftr-299	1478	50	were	be	AUX
ftr-299	1478	51	between	between	ADP
ftr-299	1478	52	disqualified	disqualified	ADJ
ftr-299	1478	53	2014	2014	NUM
ftr-299	1478	54	]	]	PUNCT
ftr-299	1478	55	recent	recent	ADJ
ftr-299	1478	56	developments	development	NOUN
ftr-299	1478	57	in	in	ADP
ftr-299	1478	58	federal	federal	ADJ
ftr-299	1478	59	income	income	NOUN
ftr-299	1478	60	taxation	taxation	NOUN
ftr-299	1478	61	299	299	NUM
ftr-299	1478	62	persons	person	NOUN
ftr-299	1478	63	(	(	PUNCT
ftr-299	1478	64	mr	mr	PROPN
ftr-299	1478	65	.	.	PROPN
ftr-299	1478	66	fleck	fleck	PROPN
ftr-299	1478	67	and	and	CCONJ
ftr-299	1478	68	mr	mr	PROPN
ftr-299	1478	69	.	.	PROPN
ftr-299	1478	70	peek	peek	PROPN
ftr-299	1478	71	)	)	PUNCT
ftr-299	1478	72	and	and	CCONJ
ftr-299	1478	73	an	an	DET
ftr-299	1478	74	entity	entity	NOUN
ftr-299	1478	75	other	other	ADJ
ftr-299	1478	76	than	than	ADP
ftr-299	1478	77	the	the	DET
ftr-299	1478	78	plans	plan	NOUN
ftr-299	1478	79	,	,	PUNCT
ftr-299	1478	80	i.e.	i.e.	X
ftr-299	1478	81	,	,	PUNCT
ftr-299	1478	82	the	the	DET
ftr-299	1478	83	corporation	corporation	NOUN
ftr-299	1478	84	that	that	PRON
ftr-299	1478	85	was	be	AUX
ftr-299	1478	86	owned	own	VERB
ftr-299	1478	87	by	by	ADP
ftr-299	1478	88	the	the	DET
ftr-299	1478	89	iras	ira	NOUN
ftr-299	1478	90	,	,	PUNCT
ftr-299	1478	91	rather	rather	ADV
ftr-299	1478	92	than	than	ADP
ftr-299	1478	93	the	the	DET
ftr-299	1478	94	iras	ira	NOUN
ftr-299	1478	95	themselves	themselves	PRON
ftr-299	1478	96	.	.	PUNCT
ftr-299	1479	1	the	the	DET
ftr-299	1479	2	tax	tax	NOUN
ftr-299	1479	3	court	court	NOUN
ftr-299	1479	4	(	(	PUNCT
ftr-299	1479	5	judge	judge	PROPN
ftr-299	1479	6	gustafson	gustafson	PROPN
ftr-299	1479	7	)	)	PUNCT
ftr-299	1479	8	rejected	reject	VERB
ftr-299	1479	9	the	the	DET
ftr-299	1479	10	taxpayer	taxpayer	NOUN
ftr-299	1479	11	’s	’s	PART
ftr-299	1479	12	argument	argument	NOUN
ftr-299	1479	13	and	and	CCONJ
ftr-299	1479	14	upheld	uphold	VERB
ftr-299	1479	15	the	the	DET
ftr-299	1479	16	deficiency	deficiency	NOUN
ftr-299	1479	17	.	.	PUNCT
ftr-299	1480	1	[	[	X
ftr-299	1480	2	the	the	DET
ftr-299	1480	3	taxpayers	taxpayer	NOUN
ftr-299	1480	4	’	'	PUNCT
ftr-299	1480	5	]	]	PUNCT
ftr-299	1480	6	reading	reading	NOUN
ftr-299	1480	7	of	of	ADP
ftr-299	1480	8	the	the	DET
ftr-299	1480	9	statute	statute	NOUN
ftr-299	1480	10	,	,	PUNCT
ftr-299	1480	11	however	however	ADV
ftr-299	1480	12	,	,	PUNCT
ftr-299	1480	13	would	would	AUX
ftr-299	1480	14	rob	rob	VERB
ftr-299	1480	15	it	it	PRON
ftr-299	1480	16	of	of	ADP
ftr-299	1480	17	its	its	PRON
ftr-299	1480	18	intended	intended	ADJ
ftr-299	1480	19	breadth	breadth	NOUN
ftr-299	1480	20	.	.	PUNCT
ftr-299	1481	1	section	section	NOUN
ftr-299	1481	2	4975(c)(1)(b	4975(c)(1)(b	PROPN
ftr-299	1481	3	)	)	PUNCT
ftr-299	1481	4	prohibits	prohibit	VERB
ftr-299	1481	5	“	"	PUNCT
ftr-299	1481	6	any	any	DET
ftr-299	1481	7	direct	direct	ADJ
ftr-299	1481	8	or	or	CCONJ
ftr-299	1481	9	indirect	indirect	ADJ
ftr-299	1481	10	*	*	PUNCT
ftr-299	1481	11	*	*	PUNCT
ftr-299	1481	12	*	*	VERB
ftr-299	1481	13	extension	extension	NOUN
ftr-299	1481	14	of	of	ADP
ftr-299	1481	15	credit	credit	NOUN
ftr-299	1481	16	between	between	ADP
ftr-299	1481	17	a	a	DET
ftr-299	1481	18	plan	plan	NOUN
ftr-299	1481	19	and	and	CCONJ
ftr-299	1481	20	a	a	DET
ftr-299	1481	21	disqualified	disqualified	ADJ
ftr-299	1481	22	person	person	NOUN
ftr-299	1481	23	”	"	PUNCT
ftr-299	1481	24	.	.	PUNCT
ftr-299	1482	1	...	...	PUNCT
ftr-299	1483	1	the	the	DET
ftr-299	1483	2	supreme	supreme	PROPN
ftr-299	1483	3	court	court	PROPN
ftr-299	1483	4	has	have	AUX
ftr-299	1483	5	observed	observe	VERB
ftr-299	1483	6	that	that	SCONJ
ftr-299	1483	7	when	when	SCONJ
ftr-299	1483	8	congress	congress	PROPN
ftr-299	1483	9	used	use	VERB
ftr-299	1483	10	the	the	DET
ftr-299	1483	11	phrase	phrase	NOUN
ftr-299	1483	12	“	"	PUNCT
ftr-299	1483	13	any	any	DET
ftr-299	1483	14	direct	direct	ADJ
ftr-299	1483	15	or	or	CCONJ
ftr-299	1483	16	indirect	indirect	ADJ
ftr-299	1483	17	”	"	PUNCT
ftr-299	1483	18	in	in	ADP
ftr-299	1483	19	section	section	NOUN
ftr-299	1483	20	4975(c)(1	4975(c)(1	NUM
ftr-299	1483	21	)	)	PUNCT
ftr-299	1483	22	,	,	PUNCT
ftr-299	1483	23	it	it	PRON
ftr-299	1483	24	thereby	thereby	ADV
ftr-299	1483	25	employed	employ	VERB
ftr-299	1483	26	“	"	PUNCT
ftr-299	1483	27	broad	broad	ADJ
ftr-299	1483	28	language	language	NOUN
ftr-299	1483	29	”	"	PUNCT
ftr-299	1483	30	and	and	CCONJ
ftr-299	1483	31	showed	show	VERB
ftr-299	1483	32	an	an	DET
ftr-299	1483	33	obvious	obvious	ADJ
ftr-299	1483	34	intention	intention	NOUN
ftr-299	1483	35	to	to	PART
ftr-299	1483	36	“	"	PUNCT
ftr-299	1483	37	prohibit	prohibit	VERB
ftr-299	1483	38	[	[	X
ftr-299	1483	39	]	]	X
ftr-299	1483	40	something	something	PRON
ftr-299	1483	41	more	more	ADJ
ftr-299	1483	42	”	"	PUNCT
ftr-299	1483	43	than	than	SCONJ
ftr-299	1483	44	would	would	AUX
ftr-299	1483	45	be	be	AUX
ftr-299	1483	46	reached	reach	VERB
ftr-299	1483	47	without	without	ADP
ftr-299	1483	48	it	it	PRON
ftr-299	1483	49	.	.	PUNCT
ftr-299	1484	1	commissioner	commissioner	PROPN
ftr-299	1484	2	v.	v.	PROPN
ftr-299	1484	3	keystone	keystone	PROPN
ftr-299	1484	4	consol	consol	PROPN
ftr-299	1484	5	.	.	PUNCT
ftr-299	1485	1	indus	indus	PROPN
ftr-299	1485	2	.	.	PROPN
ftr-299	1485	3	,	,	PUNCT
ftr-299	1485	4	inc	inc	PROPN
ftr-299	1485	5	.	.	PROPN
ftr-299	1485	6	,	,	PUNCT
ftr-299	1485	7	508	508	NUM
ftr-299	1485	8	u.s	u.s	PROPN
ftr-299	1485	9	.	.	PROPN
ftr-299	1485	10	152	152	NUM
ftr-299	1485	11	,	,	PUNCT
ftr-299	1485	12	159	159	NUM
ftr-299	1485	13	-	-	SYM
ftr-299	1485	14	160	160	NUM
ftr-299	1485	15	(	(	PUNCT
ftr-299	1485	16	1993	1993	NUM
ftr-299	1485	17	)	)	PUNCT
ftr-299	1485	18	.	.	PUNCT
ftr-299	1486	1	as	as	SCONJ
ftr-299	1486	2	the	the	DET
ftr-299	1486	3	commissioner	commissioner	NOUN
ftr-299	1486	4	points	point	VERB
ftr-299	1486	5	out	out	ADP
ftr-299	1486	6	,	,	PUNCT
ftr-299	1486	7	if	if	SCONJ
ftr-299	1486	8	the	the	DET
ftr-299	1486	9	statute	statute	NOUN
ftr-299	1486	10	prohibited	prohibit	VERB
ftr-299	1486	11	only	only	ADV
ftr-299	1486	12	a	a	DET
ftr-299	1486	13	loan	loan	NOUN
ftr-299	1486	14	or	or	CCONJ
ftr-299	1486	15	loan	loan	NOUN
ftr-299	1486	16	guaranty	guaranty	NOUN
ftr-299	1486	17	between	between	ADP
ftr-299	1486	18	a	a	DET
ftr-299	1486	19	disqualified	disqualify	VERB
ftr-299	1486	20	person	person	NOUN
ftr-299	1486	21	and	and	CCONJ
ftr-299	1486	22	the	the	DET
ftr-299	1486	23	ira	ira	PROPN
ftr-299	1486	24	itself	itself	PRON
ftr-299	1486	25	,	,	PUNCT
ftr-299	1486	26	then	then	ADV
ftr-299	1486	27	the	the	DET
ftr-299	1486	28	prohibition	prohibition	NOUN
ftr-299	1486	29	could	could	AUX
ftr-299	1486	30	be	be	AUX
ftr-299	1486	31	easily	easily	ADV
ftr-299	1486	32	and	and	CCONJ
ftr-299	1486	33	abusively	abusively	ADV
ftr-299	1486	34	avoided	avoid	VERB
ftr-299	1486	35	simply	simply	ADV
ftr-299	1486	36	by	by	ADP
ftr-299	1486	37	having	have	VERB
ftr-299	1486	38	the	the	DET
ftr-299	1486	39	ira	ira	PROPN
ftr-299	1486	40	create	create	VERB
ftr-299	1486	41	a	a	DET
ftr-299	1486	42	shell	shell	ADJ
ftr-299	1486	43	subsidiary	subsidiary	NOUN
ftr-299	1486	44	to	to	PART
ftr-299	1486	45	whom	whom	PRON
ftr-299	1486	46	the	the	DET
ftr-299	1486	47	disqualified	disqualified	ADJ
ftr-299	1486	48	person	person	NOUN
ftr-299	1486	49	could	could	AUX
ftr-299	1486	50	then	then	ADV
ftr-299	1486	51	make	make	VERB
ftr-299	1486	52	a	a	DET
ftr-299	1486	53	loan	loan	NOUN
ftr-299	1486	54	.	.	PUNCT
ftr-299	1487	1	that	that	PRON
ftr-299	1487	2	,	,	PUNCT
ftr-299	1487	3	however	however	ADV
ftr-299	1487	4	,	,	PUNCT
ftr-299	1487	5	is	be	AUX
ftr-299	1487	6	an	an	DET
ftr-299	1487	7	obvious	obvious	ADJ
ftr-299	1487	8	evasion	evasion	NOUN
ftr-299	1487	9	that	that	PRON
ftr-299	1487	10	congress	congress	PROPN
ftr-299	1487	11	intended	intend	VERB
ftr-299	1487	12	to	to	PART
ftr-299	1487	13	prevent	prevent	VERB
ftr-299	1487	14	by	by	ADP
ftr-299	1487	15	using	use	VERB
ftr-299	1487	16	the	the	DET
ftr-299	1487	17	word	word	NOUN
ftr-299	1487	18	“	"	PUNCT
ftr-299	1487	19	indirect	indirect	ADJ
ftr-299	1487	20	”	"	PUNCT
ftr-299	1487	21	.	.	PUNCT
ftr-299	1488	1	the	the	DET
ftr-299	1488	2	language	language	NOUN
ftr-299	1488	3	of	of	ADP
ftr-299	1488	4	section	section	NOUN
ftr-299	1488	5	4975(c)(1)(b	4975(c)(1)(b	NUM
ftr-299	1488	6	)	)	PUNCT
ftr-299	1488	7	,	,	PUNCT
ftr-299	1488	8	when	when	SCONJ
ftr-299	1488	9	given	give	VERB
ftr-299	1488	10	its	its	PRON
ftr-299	1488	11	obvious	obvious	ADJ
ftr-299	1488	12	and	and	CCONJ
ftr-299	1488	13	intended	intended	ADJ
ftr-299	1488	14	meaning	meaning	NOUN
ftr-299	1488	15	,	,	PUNCT
ftr-299	1488	16	prohibited	prohibit	VERB
ftr-299	1488	17	mr	mr	PROPN
ftr-299	1488	18	.	.	PROPN
ftr-299	1488	19	fleck	fleck	PROPN
ftr-299	1488	20	and	and	CCONJ
ftr-299	1488	21	mr	mr	PROPN
ftr-299	1488	22	.	.	PROPN
ftr-299	1488	23	peek	peek	PROPN
ftr-299	1488	24	from	from	ADP
ftr-299	1488	25	making	make	VERB
ftr-299	1488	26	loans	loan	NOUN
ftr-299	1488	27	or	or	CCONJ
ftr-299	1488	28	loan	loan	NOUN
ftr-299	1488	29	guaranties	guaranty	NOUN
ftr-299	1488	30	either	either	CCONJ
ftr-299	1488	31	directly	directly	ADV
ftr-299	1488	32	to	to	ADP
ftr-299	1488	33	their	their	PRON
ftr-299	1488	34	iras	ira	NOUN
ftr-299	1488	35	or	or	CCONJ
ftr-299	1488	36	indirectly	indirectly	ADV
ftr-299	1488	37	to	to	ADP
ftr-299	1488	38	their	their	PRON
ftr-299	1488	39	iras	ira	NOUN
ftr-299	1488	40	by	by	ADP
ftr-299	1488	41	way	way	NOUN
ftr-299	1488	42	of	of	ADP
ftr-299	1488	43	the	the	DET
ftr-299	1488	44	entity	entity	NOUN
ftr-299	1488	45	owned	own	VERB
ftr-299	1488	46	by	by	ADP
ftr-299	1488	47	the	the	DET
ftr-299	1488	48	iras	ira	NOUN
ftr-299	1488	49	.	.	PUNCT
ftr-299	1489	1			NOUN
ftr-299	1489	2	accuracy	accuracy	NOUN
ftr-299	1489	3	related	relate	VERB
ftr-299	1489	4	penalties	penalty	NOUN
ftr-299	1489	5	were	be	AUX
ftr-299	1489	6	upheld	uphold	VERB
ftr-299	1489	7	.	.	PUNCT
ftr-299	1490	1	2	2	X
ftr-299	1490	2	.	.	PUNCT
ftr-299	1490	3	“	"	PUNCT
ftr-299	1490	4	[	[	X
ftr-299	1490	5	t]his	t]his	X
ftr-299	1490	6	is	be	AUX
ftr-299	1490	7	precisely	precisely	ADV
ftr-299	1490	8	the	the	DET
ftr-299	1490	9	kind	kind	NOUN
ftr-299	1490	10	of	of	ADP
ftr-299	1490	11	self	self	NOUN
ftr-299	1490	12	-	-	PUNCT
ftr-299	1490	13	dealing	dealing	NOUN
ftr-299	1490	14	that	that	DET
ftr-299	1490	15	section	section	NOUN
ftr-299	1490	16	4975	4975	NUM
ftr-299	1490	17	was	be	AUX
ftr-299	1490	18	enacted	enact	VERB
ftr-299	1490	19	to	to	PART
ftr-299	1490	20	prevent	prevent	VERB
ftr-299	1490	21	.	.	PUNCT
ftr-299	1490	22	”	"	PUNCT
ftr-299	1491	1	ellis	ellis	PROPN
ftr-299	1491	2	v.	v.	PROPN
ftr-299	1491	3	commissioner	commissioner	PROPN
ftr-299	1491	4	,	,	PUNCT
ftr-299	1491	5	t.c	t.c	PROPN
ftr-299	1491	6	.	.	PROPN
ftr-299	1491	7	memo	memo	NOUN
ftr-299	1491	8	.	.	PUNCT
ftr-299	1492	1	2013	2013	NUM
ftr-299	1492	2	-	-	SYM
ftr-299	1492	3	245	245	NUM
ftr-299	1492	4	(	(	PUNCT
ftr-299	1492	5	10/29/13	10/29/13	NUM
ftr-299	1492	6	)	)	PUNCT
ftr-299	1492	7	.	.	PUNCT
ftr-299	1493	1	the	the	DET
ftr-299	1493	2	taxpayer	taxpayer	NOUN
ftr-299	1493	3	rolled	roll	VERB
ftr-299	1493	4	-	-	PUNCT
ftr-299	1493	5	over	over	ADP
ftr-299	1493	6	from	from	ADP
ftr-299	1493	7	his	his	PRON
ftr-299	1493	8	401(k	401(k	NOUN
ftr-299	1493	9	)	)	PUNCT
ftr-299	1493	10	account	account	NOUN
ftr-299	1493	11	to	to	ADP
ftr-299	1493	12	a	a	DET
ftr-299	1493	13	self	self	NOUN
ftr-299	1493	14	-	-	PUNCT
ftr-299	1493	15	directed	direct	VERB
ftr-299	1493	16	ira	ira	PROPN
ftr-299	1493	17	approximately	approximately	ADV
ftr-299	1493	18	$	$	SYM
ftr-299	1493	19	320,000	320,000	NUM
ftr-299	1493	20	.	.	PUNCT
ftr-299	1494	1	the	the	DET
ftr-299	1494	2	$	$	SYM
ftr-299	1494	3	320,000	320,000	NUM
ftr-299	1494	4	was	be	AUX
ftr-299	1494	5	promptly	promptly	ADV
ftr-299	1494	6	invested	invest	VERB
ftr-299	1494	7	in	in	ADP
ftr-299	1494	8	a	a	DET
ftr-299	1494	9	newly	newly	ADV
ftr-299	1494	10	-	-	PUNCT
ftr-299	1494	11	formed	form	VERB
ftr-299	1494	12	llc	llc	NOUN
ftr-299	1494	13	(	(	PUNCT
ftr-299	1494	14	which	which	PRON
ftr-299	1494	15	made	make	VERB
ftr-299	1494	16	a	a	DET
ftr-299	1494	17	check	check	VERB
ftr-299	1494	18	-	-	PUNCT
ftr-299	1494	19	the	the	DET
ftr-299	1494	20	-	-	PUNCT
ftr-299	1494	21	box	box	NOUN
ftr-299	1494	22	election	election	NOUN
ftr-299	1494	23	to	to	PART
ftr-299	1494	24	be	be	AUX
ftr-299	1494	25	taxed	tax	VERB
ftr-299	1494	26	as	as	ADP
ftr-299	1494	27	a	a	DET
ftr-299	1494	28	corporation	corporation	NOUN
ftr-299	1494	29	)	)	PUNCT
ftr-299	1494	30	in	in	ADP
ftr-299	1494	31	which	which	PRON
ftr-299	1494	32	it	it	PRON
ftr-299	1494	33	obtained	obtain	VERB
ftr-299	1494	34	a	a	DET
ftr-299	1494	35	98	98	NUM
ftr-299	1494	36	percent	percent	NOUN
ftr-299	1494	37	interest	interest	NOUN
ftr-299	1494	38	,	,	PUNCT
ftr-299	1494	39	with	with	ADP
ftr-299	1494	40	an	an	DET
ftr-299	1494	41	unrelated	unrelated	ADJ
ftr-299	1494	42	party	party	NOUN
ftr-299	1494	43	holding	hold	VERB
ftr-299	1494	44	the	the	DET
ftr-299	1494	45	remaining	remain	VERB
ftr-299	1494	46	2	2	NUM
ftr-299	1494	47	percent	percent	NOUN
ftr-299	1494	48	interest	interest	NOUN
ftr-299	1494	49	.	.	PUNCT
ftr-299	1495	1	during	during	ADP
ftr-299	1495	2	the	the	DET
ftr-299	1495	3	remainder	remainder	NOUN
ftr-299	1495	4	of	of	ADP
ftr-299	1495	5	the	the	DET
ftr-299	1495	6	year	year	NOUN
ftr-299	1495	7	,	,	PUNCT
ftr-299	1495	8	the	the	DET
ftr-299	1495	9	llc	llc	PROPN
ftr-299	1495	10	,	,	PUNCT
ftr-299	1495	11	which	which	PRON
ftr-299	1495	12	was	be	AUX
ftr-299	1495	13	engaged	engage	VERB
ftr-299	1495	14	in	in	ADP
ftr-299	1495	15	the	the	DET
ftr-299	1495	16	used	use	VERB
ftr-299	1495	17	car	car	NOUN
ftr-299	1495	18	business	business	NOUN
ftr-299	1495	19	,	,	PUNCT
ftr-299	1495	20	paid	pay	VERB
ftr-299	1495	21	the	the	DET
ftr-299	1495	22	taxpayer	taxpayer	NOUN
ftr-299	1495	23	approximately	approximately	ADV
ftr-299	1495	24	$	$	SYM
ftr-299	1495	25	10,000	10,000	NUM
ftr-299	1495	26	as	as	ADP
ftr-299	1495	27	compensation	compensation	NOUN
ftr-299	1495	28	for	for	ADP
ftr-299	1495	29	managing	manage	VERB
ftr-299	1495	30	the	the	DET
ftr-299	1495	31	llc	llc	PROPN
ftr-299	1495	32	.	.	PUNCT
ftr-299	1496	1	the	the	DET
ftr-299	1496	2	used	use	VERB
ftr-299	1496	3	-	-	PUNCT
ftr-299	1496	4	car	car	NOUN
ftr-299	1496	5	llc	llc	NOUN
ftr-299	1496	6	also	also	ADV
ftr-299	1496	7	paid	pay	VERB
ftr-299	1496	8	rent	rent	NOUN
ftr-299	1496	9	to	to	ADP
ftr-299	1496	10	another	another	DET
ftr-299	1496	11	llc	llc	NOUN
ftr-299	1496	12	owned	own	VERB
ftr-299	1496	13	by	by	ADP
ftr-299	1496	14	the	the	DET
ftr-299	1496	15	taxpayer	taxpayer	NOUN
ftr-299	1496	16	and	and	CCONJ
ftr-299	1496	17	his	his	PRON
ftr-299	1496	18	family	family	NOUN
ftr-299	1496	19	that	that	PRON
ftr-299	1496	20	owned	own	VERB
ftr-299	1496	21	the	the	DET
ftr-299	1496	22	property	property	NOUN
ftr-299	1496	23	on	on	ADP
ftr-299	1496	24	which	which	PRON
ftr-299	1496	25	the	the	DET
ftr-299	1496	26	used	used	ADJ
ftr-299	1496	27	car	car	NOUN
ftr-299	1496	28	business	business	NOUN
ftr-299	1496	29	was	be	AUX
ftr-299	1496	30	conducted	conduct	VERB
ftr-299	1496	31	.	.	PUNCT
ftr-299	1497	1	the	the	DET
ftr-299	1497	2	tax	tax	NOUN
ftr-299	1497	3	court	court	NOUN
ftr-299	1497	4	(	(	PUNCT
ftr-299	1497	5	judge	judge	PROPN
ftr-299	1497	6	paris	paris	PROPN
ftr-299	1497	7	)	)	PUNCT
ftr-299	1497	8	upheld	uphold	VERB
ftr-299	1497	9	that	that	SCONJ
ftr-299	1497	10	irs	irs	PROPN
ftr-299	1497	11	’s	’s	PART
ftr-299	1497	12	determination	determination	NOUN
ftr-299	1497	13	that	that	SCONJ
ftr-299	1497	14	the	the	DET
ftr-299	1497	15	taxpayer	taxpayer	NOUN
ftr-299	1497	16	had	have	AUX
ftr-299	1497	17	engaged	engage	VERB
ftr-299	1497	18	in	in	ADP
ftr-299	1497	19	a	a	DET
ftr-299	1497	20	transaction	transaction	NOUN
ftr-299	1497	21	with	with	ADP
ftr-299	1497	22	his	his	PRON
ftr-299	1497	23	ira	ira	PROPN
ftr-299	1497	24	that	that	PRON
ftr-299	1497	25	was	be	AUX
ftr-299	1497	26	prohibited	prohibit	VERB
ftr-299	1497	27	under	under	ADP
ftr-299	1497	28	§	§	PROPN
ftr-299	1497	29	4975	4975	NUM
ftr-299	1497	30	.	.	PUNCT
ftr-299	1498	1	section	section	NOUN
ftr-299	1498	2	4975(c	4975(c	AUX
ftr-299	1498	3	)	)	PUNCT
ftr-299	1498	4	prohibited	prohibit	VERB
ftr-299	1498	5	transactions	transaction	NOUN
ftr-299	1498	6	include	include	VERB
ftr-299	1498	7	any	any	DET
ftr-299	1498	8	direct	direct	ADJ
ftr-299	1498	9	or	or	CCONJ
ftr-299	1498	10	indirect	indirect	ADJ
ftr-299	1498	11	:	:	PUNCT
ftr-299	1498	12	(	(	PUNCT
ftr-299	1498	13	1	1	X
ftr-299	1498	14	)	)	PUNCT
ftr-299	1498	15	sale	sale	NOUN
ftr-299	1498	16	or	or	CCONJ
ftr-299	1498	17	exchange	exchange	NOUN
ftr-299	1498	18	,	,	PUNCT
ftr-299	1498	19	or	or	CCONJ
ftr-299	1498	20	leasing	leasing	NOUN
ftr-299	1498	21	,	,	PUNCT
ftr-299	1498	22	of	of	ADP
ftr-299	1498	23	any	any	DET
ftr-299	1498	24	property	property	NOUN
ftr-299	1498	25	between	between	ADP
ftr-299	1498	26	a	a	DET
ftr-299	1498	27	plan	plan	NOUN
ftr-299	1498	28	and	and	CCONJ
ftr-299	1498	29	a	a	DET
ftr-299	1498	30	disqualified	disqualified	ADJ
ftr-299	1498	31	person	person	NOUN
ftr-299	1498	32	;	;	PUNCT
ftr-299	1498	33	(	(	PUNCT
ftr-299	1498	34	2	2	X
ftr-299	1498	35	)	)	PUNCT
ftr-299	1498	36	lending	lending	NOUN
ftr-299	1498	37	of	of	ADP
ftr-299	1498	38	money	money	NOUN
ftr-299	1498	39	or	or	CCONJ
ftr-299	1498	40	300	300	NUM
ftr-299	1498	41	florida	florida	PROPN
ftr-299	1498	42	tax	tax	NOUN
ftr-299	1498	43	review	review	NOUN
ftr-299	1498	44	[	[	X
ftr-299	1498	45	vol	vol	NOUN
ftr-299	1498	46	.	.	PUNCT
ftr-299	1499	1	15:5	15:5	NUM
ftr-299	1499	2	other	other	ADJ
ftr-299	1499	3	extension	extension	NOUN
ftr-299	1499	4	of	of	ADP
ftr-299	1499	5	credit	credit	NOUN
ftr-299	1499	6	between	between	ADP
ftr-299	1499	7	a	a	DET
ftr-299	1499	8	plan	plan	NOUN
ftr-299	1499	9	and	and	CCONJ
ftr-299	1499	10	a	a	DET
ftr-299	1499	11	disqualified	disqualified	ADJ
ftr-299	1499	12	person	person	NOUN
ftr-299	1499	13	;	;	PUNCT
ftr-299	1499	14	(	(	PUNCT
ftr-299	1499	15	3	3	X
ftr-299	1499	16	)	)	PUNCT
ftr-299	1499	17	furnishing	furnishing	NOUN
ftr-299	1499	18	of	of	ADP
ftr-299	1499	19	goods	good	NOUN
ftr-299	1499	20	,	,	PUNCT
ftr-299	1499	21	services	service	NOUN
ftr-299	1499	22	,	,	PUNCT
ftr-299	1499	23	or	or	CCONJ
ftr-299	1499	24	facilities	facility	NOUN
ftr-299	1499	25	between	between	ADP
ftr-299	1499	26	a	a	DET
ftr-299	1499	27	plan	plan	NOUN
ftr-299	1499	28	and	and	CCONJ
ftr-299	1499	29	a	a	DET
ftr-299	1499	30	disqualified	disqualified	ADJ
ftr-299	1499	31	person	person	NOUN
ftr-299	1499	32	;	;	PUNCT
ftr-299	1499	33	(	(	PUNCT
ftr-299	1499	34	4	4	X
ftr-299	1499	35	)	)	PUNCT
ftr-299	1499	36	transfer	transfer	NOUN
ftr-299	1499	37	to	to	ADP
ftr-299	1499	38	,	,	PUNCT
ftr-299	1499	39	or	or	CCONJ
ftr-299	1499	40	use	use	VERB
ftr-299	1499	41	by	by	ADP
ftr-299	1499	42	or	or	CCONJ
ftr-299	1499	43	for	for	ADP
ftr-299	1499	44	the	the	DET
ftr-299	1499	45	benefit	benefit	NOUN
ftr-299	1499	46	of	of	ADP
ftr-299	1499	47	,	,	PUNCT
ftr-299	1499	48	a	a	DET
ftr-299	1499	49	disqualified	disqualify	VERB
ftr-299	1499	50	person	person	NOUN
ftr-299	1499	51	of	of	ADP
ftr-299	1499	52	the	the	DET
ftr-299	1499	53	income	income	NOUN
ftr-299	1499	54	or	or	CCONJ
ftr-299	1499	55	assets	asset	NOUN
ftr-299	1499	56	of	of	ADP
ftr-299	1499	57	a	a	DET
ftr-299	1499	58	plan	plan	NOUN
ftr-299	1499	59	;	;	PUNCT
ftr-299	1499	60	(	(	PUNCT
ftr-299	1499	61	5	5	X
ftr-299	1499	62	)	)	PUNCT
ftr-299	1499	63	act	act	NOUN
ftr-299	1499	64	by	by	ADP
ftr-299	1499	65	a	a	DET
ftr-299	1499	66	disqualified	disqualified	ADJ
ftr-299	1499	67	person	person	NOUN
ftr-299	1499	68	who	who	PRON
ftr-299	1499	69	is	be	AUX
ftr-299	1499	70	a	a	DET
ftr-299	1499	71	fiduciary	fiduciary	ADJ
ftr-299	1499	72	whereby	whereby	SCONJ
ftr-299	1499	73	he	he	PRON
ftr-299	1499	74	deals	deal	VERB
ftr-299	1499	75	with	with	ADP
ftr-299	1499	76	the	the	DET
ftr-299	1499	77	income	income	NOUN
ftr-299	1499	78	or	or	CCONJ
ftr-299	1499	79	assets	asset	NOUN
ftr-299	1499	80	of	of	ADP
ftr-299	1499	81	a	a	DET
ftr-299	1499	82	plan	plan	NOUN
ftr-299	1499	83	in	in	ADP
ftr-299	1499	84	his	his	PRON
ftr-299	1499	85	own	own	ADJ
ftr-299	1499	86	interests	interest	NOUN
ftr-299	1499	87	or	or	CCONJ
ftr-299	1499	88	for	for	ADP
ftr-299	1499	89	his	his	PRON
ftr-299	1499	90	own	own	ADJ
ftr-299	1499	91	account	account	NOUN
ftr-299	1499	92	;	;	PUNCT
ftr-299	1499	93	or	or	CCONJ
ftr-299	1499	94	(	(	PUNCT
ftr-299	1499	95	6	6	X
ftr-299	1499	96	)	)	PUNCT
ftr-299	1499	97	receipt	receipt	NOUN
ftr-299	1499	98	of	of	ADP
ftr-299	1499	99	any	any	DET
ftr-299	1499	100	consideration	consideration	NOUN
ftr-299	1499	101	for	for	ADP
ftr-299	1499	102	his	his	PRON
ftr-299	1499	103	own	own	ADJ
ftr-299	1499	104	personal	personal	ADJ
ftr-299	1499	105	account	account	NOUN
ftr-299	1499	106	by	by	ADP
ftr-299	1499	107	any	any	DET
ftr-299	1499	108	disqualified	disqualify	VERB
ftr-299	1499	109	person	person	NOUN
ftr-299	1499	110	who	who	PRON
ftr-299	1499	111	is	be	AUX
ftr-299	1499	112	a	a	DET
ftr-299	1499	113	fiduciary	fiduciary	NOUN
ftr-299	1499	114	from	from	ADP
ftr-299	1499	115	any	any	DET
ftr-299	1499	116	party	party	NOUN
ftr-299	1499	117	dealing	deal	VERB
ftr-299	1499	118	with	with	ADP
ftr-299	1499	119	the	the	DET
ftr-299	1499	120	plan	plan	NOUN
ftr-299	1499	121	in	in	ADP
ftr-299	1499	122	connection	connection	NOUN
ftr-299	1499	123	with	with	ADP
ftr-299	1499	124	a	a	DET
ftr-299	1499	125	transaction	transaction	NOUN
ftr-299	1499	126	involving	involve	VERB
ftr-299	1499	127	the	the	DET
ftr-299	1499	128	income	income	NOUN
ftr-299	1499	129	or	or	CCONJ
ftr-299	1499	130	assets	asset	NOUN
ftr-299	1499	131	of	of	ADP
ftr-299	1499	132	the	the	DET
ftr-299	1499	133	plan	plan	NOUN
ftr-299	1499	134	.	.	PUNCT
ftr-299	1500	1	because	because	SCONJ
ftr-299	1500	2	the	the	DET
ftr-299	1500	3	taxpayer	taxpayer	NOUN
ftr-299	1500	4	exercised	exercise	VERB
ftr-299	1500	5	control	control	NOUN
ftr-299	1500	6	over	over	ADP
ftr-299	1500	7	the	the	DET
ftr-299	1500	8	ira	ira	PROPN
ftr-299	1500	9	,	,	PUNCT
ftr-299	1500	10	he	he	PRON
ftr-299	1500	11	was	be	AUX
ftr-299	1500	12	a	a	DET
ftr-299	1500	13	disqualified	disqualified	ADJ
ftr-299	1500	14	person	person	NOUN
ftr-299	1500	15	as	as	SCONJ
ftr-299	1500	16	defined	define	VERB
ftr-299	1500	17	in	in	ADP
ftr-299	1500	18	§	§	PROPN
ftr-299	1500	19	4975(e	4975(e	NOUN
ftr-299	1500	20	)	)	PUNCT
ftr-299	1500	21	.	.	PUNCT
ftr-299	1501	1	although	although	SCONJ
ftr-299	1501	2	the	the	DET
ftr-299	1501	3	initial	initial	ADJ
ftr-299	1501	4	investment	investment	NOUN
ftr-299	1501	5	in	in	ADP
ftr-299	1501	6	the	the	DET
ftr-299	1501	7	llc	llc	NOUN
ftr-299	1501	8	was	be	AUX
ftr-299	1501	9	not	not	PART
ftr-299	1501	10	a	a	DET
ftr-299	1501	11	prohibited	prohibit	VERB
ftr-299	1501	12	transaction	transaction	NOUN
ftr-299	1501	13	because	because	SCONJ
ftr-299	1501	14	it	it	PRON
ftr-299	1501	15	had	have	VERB
ftr-299	1501	16	no	no	DET
ftr-299	1501	17	outstanding	outstanding	ADJ
ftr-299	1501	18	owners	owner	NOUN
ftr-299	1501	19	or	or	CCONJ
ftr-299	1501	20	ownership	ownership	NOUN
ftr-299	1501	21	interests	interest	NOUN
ftr-299	1501	22	before	before	ADP
ftr-299	1501	23	the	the	DET
ftr-299	1501	24	initial	initial	ADJ
ftr-299	1501	25	capital	capital	NOUN
ftr-299	1501	26	contribution	contribution	NOUN
ftr-299	1501	27	and	and	CCONJ
ftr-299	1501	28	therefore	therefore	ADV
ftr-299	1501	29	could	could	AUX
ftr-299	1501	30	not	not	PART
ftr-299	1501	31	be	be	AUX
ftr-299	1501	32	a	a	DET
ftr-299	1501	33	disqualified	disqualified	ADJ
ftr-299	1501	34	person	person	NOUN
ftr-299	1501	35	at	at	ADP
ftr-299	1501	36	the	the	DET
ftr-299	1501	37	time	time	NOUN
ftr-299	1501	38	of	of	ADP
ftr-299	1501	39	the	the	DET
ftr-299	1501	40	investment	investment	NOUN
ftr-299	1501	41	,	,	PUNCT
ftr-299	1501	42	the	the	DET
ftr-299	1501	43	taxpayer	taxpayer	NOUN
ftr-299	1501	44	did	do	AUX
ftr-299	1501	45	engage	engage	VERB
ftr-299	1501	46	in	in	ADP
ftr-299	1501	47	a	a	DET
ftr-299	1501	48	prohibited	prohibit	VERB
ftr-299	1501	49	transaction	transaction	NOUN
ftr-299	1501	50	when	when	SCONJ
ftr-299	1501	51	he	he	PRON
ftr-299	1501	52	caused	cause	VERB
ftr-299	1501	53	the	the	DET
ftr-299	1501	54	llc	llc	NOUN
ftr-299	1501	55	to	to	PART
ftr-299	1501	56	pay	pay	VERB
ftr-299	1501	57	him	he	PRON
ftr-299	1501	58	compensation	compensation	NOUN
ftr-299	1501	59	.	.	PUNCT
ftr-299	1502	1	as	as	ADP
ftr-299	1502	2	a	a	DET
ftr-299	1502	3	result	result	NOUN
ftr-299	1502	4	,	,	PUNCT
ftr-299	1502	5	pursuant	pursuant	ADJ
ftr-299	1502	6	to	to	ADP
ftr-299	1502	7	§	§	PROPN
ftr-299	1502	8	408(e)(2)(a	408(e)(2)(a	PROPN
ftr-299	1502	9	)	)	PUNCT
ftr-299	1502	10	,	,	PUNCT
ftr-299	1502	11	the	the	DET
ftr-299	1502	12	ira	ira	PROPN
ftr-299	1502	13	ceased	cease	VERB
ftr-299	1502	14	to	to	PART
ftr-299	1502	15	be	be	AUX
ftr-299	1502	16	qualified	qualified	ADJ
ftr-299	1502	17	as	as	ADP
ftr-299	1502	18	of	of	ADP
ftr-299	1502	19	the	the	DET
ftr-299	1502	20	first	first	ADJ
ftr-299	1502	21	day	day	NOUN
ftr-299	1502	22	of	of	ADP
ftr-299	1502	23	the	the	DET
ftr-299	1502	24	taxable	taxable	ADJ
ftr-299	1502	25	year	year	NOUN
ftr-299	1502	26	and	and	CCONJ
ftr-299	1502	27	pursuant	pursuant	ADJ
ftr-299	1502	28	to	to	ADP
ftr-299	1502	29	§	§	PROPN
ftr-299	1502	30	408(e)(2)(b	408(e)(2)(b	PROPN
ftr-299	1502	31	)	)	PUNCT
ftr-299	1502	32	the	the	DET
ftr-299	1502	33	entire	entire	ADJ
ftr-299	1502	34	amount	amount	NOUN
ftr-299	1502	35	was	be	AUX
ftr-299	1502	36	treated	treat	VERB
ftr-299	1502	37	as	as	ADP
ftr-299	1502	38	distributed	distribute	VERB
ftr-299	1502	39	and	and	CCONJ
ftr-299	1502	40	includable	includable	ADJ
ftr-299	1502	41	in	in	ADP
ftr-299	1502	42	gross	gross	ADJ
ftr-299	1502	43	income	income	NOUN
ftr-299	1502	44	.	.	PUNCT
ftr-299	1503	1	because	because	SCONJ
ftr-299	1503	2	the	the	DET
ftr-299	1503	3	taxpayer	taxpayer	NOUN
ftr-299	1503	4	was	be	AUX
ftr-299	1503	5	not	not	PART
ftr-299	1503	6	59½	59½	NUM
ftr-299	1503	7	as	as	ADP
ftr-299	1503	8	of	of	ADP
ftr-299	1503	9	the	the	DET
ftr-299	1503	10	first	first	ADJ
ftr-299	1503	11	day	day	NOUN
ftr-299	1503	12	of	of	ADP
ftr-299	1503	13	the	the	DET
ftr-299	1503	14	year	year	NOUN
ftr-299	1503	15	,	,	PUNCT
ftr-299	1503	16	the	the	DET
ftr-299	1503	17	10	10	NUM
ftr-299	1503	18	percent	percent	NOUN
ftr-299	1503	19	§	§	PROPN
ftr-299	1503	20	72(t	72(t	NUM
ftr-299	1503	21	)	)	PUNCT
ftr-299	1503	22	penalty	penalty	NOUN
ftr-299	1503	23	applied	apply	VERB
ftr-299	1503	24	.	.	PUNCT
ftr-299	1504	1	and	and	CCONJ
ftr-299	1504	2	for	for	ADP
ftr-299	1504	3	good	good	ADJ
ftr-299	1504	4	measure	measure	NOUN
ftr-299	1504	5	,	,	PUNCT
ftr-299	1504	6	a	a	DET
ftr-299	1504	7	20	20	NUM
ftr-299	1504	8	percent	percent	NOUN
ftr-299	1504	9	§	§	PROPN
ftr-299	1504	10	6662(a	6662(a	NOUN
ftr-299	1504	11	)	)	PUNCT
ftr-299	1504	12	negligence	negligence	NOUN
ftr-299	1504	13	penalty	penalty	NOUN
ftr-299	1504	14	was	be	AUX
ftr-299	1504	15	sustained	sustain	VERB
ftr-299	1504	16	as	as	ADV
ftr-299	1504	17	well	well	ADV
ftr-299	1504	18	.	.	PUNCT
ftr-299	1505	1	3	3	X
ftr-299	1505	2	.	.	X
ftr-299	1505	3	honey	honey	NOUN
ftr-299	1505	4	,	,	PUNCT
ftr-299	1505	5	i	i	PRON
ftr-299	1505	6	shrunk	shrink	VERB
ftr-299	1505	7	the	the	DET
ftr-299	1505	8	iras	ira	NOUN
ftr-299	1505	9	!	!	PUNCT
ftr-299	1506	1	divorce	divorce	NOUN
ftr-299	1506	2	is	be	AUX
ftr-299	1506	3	bad	bad	ADJ
ftr-299	1506	4	enough	enough	ADV
ftr-299	1506	5	without	without	ADP
ftr-299	1506	6	learning	learn	VERB
ftr-299	1506	7	that	that	SCONJ
ftr-299	1506	8	your	your	PRON
ftr-299	1506	9	iras	ira	NOUN
ftr-299	1506	10	have	have	AUX
ftr-299	1506	11	been	be	AUX
ftr-299	1506	12	depleted	deplete	VERB
ftr-299	1506	13	through	through	ADP
ftr-299	1506	14	forged	forge	VERB
ftr-299	1506	15	withdrawals	withdrawal	NOUN
ftr-299	1506	16	and	and	CCONJ
ftr-299	1506	17	that	that	SCONJ
ftr-299	1506	18	the	the	DET
ftr-299	1506	19	irs	irs	PROPN
ftr-299	1506	20	is	be	AUX
ftr-299	1506	21	asserting	assert	VERB
ftr-299	1506	22	a	a	DET
ftr-299	1506	23	deficiency	deficiency	NOUN
ftr-299	1506	24	.	.	PUNCT
ftr-299	1507	1	roberts	roberts	PROPN
ftr-299	1507	2	v.	v.	PROPN
ftr-299	1507	3	commissioner	commissioner	PROPN
ftr-299	1507	4	,	,	PUNCT
ftr-299	1507	5	141	141	NUM
ftr-299	1507	6	t.c	t.c	NOUN
ftr-299	1507	7	.	.	PUNCT
ftr-299	1508	1	no	no	INTJ
ftr-299	1508	2	.	.	NOUN
ftr-299	1508	3	19	19	NUM
ftr-299	1508	4	(	(	PUNCT
ftr-299	1508	5	12/30/13	12/30/13	NUM
ftr-299	1508	6	)	)	PUNCT
ftr-299	1508	7	.	.	PUNCT
ftr-299	1509	1	the	the	DET
ftr-299	1509	2	taxpayer	taxpayer	NOUN
ftr-299	1509	3	and	and	CCONJ
ftr-299	1509	4	his	his	PRON
ftr-299	1509	5	wife	wife	NOUN
ftr-299	1509	6	permanently	permanently	ADV
ftr-299	1509	7	separated	separate	VERB
ftr-299	1509	8	in	in	ADP
ftr-299	1509	9	january	january	PROPN
ftr-299	1509	10	2009	2009	NUM
ftr-299	1509	11	and	and	CCONJ
ftr-299	1509	12	were	be	AUX
ftr-299	1509	13	later	later	ADV
ftr-299	1509	14	divorced	divorce	VERB
ftr-299	1509	15	.	.	PUNCT
ftr-299	1510	1	the	the	DET
ftr-299	1510	2	taxpayer	taxpayer	NOUN
ftr-299	1510	3	maintained	maintain	VERB
ftr-299	1510	4	two	two	NUM
ftr-299	1510	5	iras	ira	NOUN
ftr-299	1510	6	.	.	PUNCT
ftr-299	1511	1	during	during	ADP
ftr-299	1511	2	2008	2008	NUM
ftr-299	1511	3	,	,	PUNCT
ftr-299	1511	4	a	a	DET
ftr-299	1511	5	total	total	NOUN
ftr-299	1511	6	of	of	ADP
ftr-299	1511	7	approximately	approximately	ADV
ftr-299	1511	8	$	$	SYM
ftr-299	1511	9	37,000	37,000	NUM
ftr-299	1511	10	was	be	AUX
ftr-299	1511	11	distributed	distribute	VERB
ftr-299	1511	12	from	from	ADP
ftr-299	1511	13	the	the	DET
ftr-299	1511	14	iras	ira	NOUN
ftr-299	1511	15	.	.	PUNCT
ftr-299	1512	1	the	the	DET
ftr-299	1512	2	distributions	distribution	NOUN
ftr-299	1512	3	were	be	AUX
ftr-299	1512	4	made	make	VERB
ftr-299	1512	5	pursuant	pursuant	ADJ
ftr-299	1512	6	to	to	ADP
ftr-299	1512	7	forged	forge	VERB
ftr-299	1512	8	withdrawal	withdrawal	NOUN
ftr-299	1512	9	requests	request	NOUN
ftr-299	1512	10	and	and	CCONJ
ftr-299	1512	11	the	the	DET
ftr-299	1512	12	checks	check	NOUN
ftr-299	1512	13	representing	represent	VERB
ftr-299	1512	14	those	those	DET
ftr-299	1512	15	distributions	distribution	NOUN
ftr-299	1512	16	were	be	AUX
ftr-299	1512	17	endorsed	endorse	VERB
ftr-299	1512	18	with	with	ADP
ftr-299	1512	19	forged	forge	VERB
ftr-299	1512	20	signatures	signature	NOUN
ftr-299	1512	21	and	and	CCONJ
ftr-299	1512	22	deposited	deposit	VERB
ftr-299	1512	23	in	in	ADP
ftr-299	1512	24	a	a	DET
ftr-299	1512	25	checking	checking	ADJ
ftr-299	1512	26	account	account	NOUN
ftr-299	1512	27	that	that	SCONJ
ftr-299	1512	28	the	the	DET
ftr-299	1512	29	taxpayer	taxpayer	NOUN
ftr-299	1512	30	owned	own	VERB
ftr-299	1512	31	jointly	jointly	ADV
ftr-299	1512	32	with	with	ADP
ftr-299	1512	33	his	his	PRON
ftr-299	1512	34	wife	wife	NOUN
ftr-299	1512	35	,	,	PUNCT
ftr-299	1512	36	but	but	CCONJ
ftr-299	1512	37	which	which	PRON
ftr-299	1512	38	was	be	AUX
ftr-299	1512	39	used	use	VERB
ftr-299	1512	40	exclusively	exclusively	ADV
ftr-299	1512	41	by	by	ADP
ftr-299	1512	42	his	his	PRON
ftr-299	1512	43	wife	wife	NOUN
ftr-299	1512	44	.	.	PUNCT
ftr-299	1513	1	the	the	DET
ftr-299	1513	2	taxpayer	taxpayer	NOUN
ftr-299	1513	3	did	do	AUX
ftr-299	1513	4	not	not	PART
ftr-299	1513	5	know	know	VERB
ftr-299	1513	6	about	about	ADP
ftr-299	1513	7	or	or	CCONJ
ftr-299	1513	8	authorize	authorize	VERB
ftr-299	1513	9	the	the	DET
ftr-299	1513	10	ira	ira	PROPN
ftr-299	1513	11	withdrawals	withdrawal	NOUN
ftr-299	1513	12	at	at	ADP
ftr-299	1513	13	the	the	DET
ftr-299	1513	14	time	time	NOUN
ftr-299	1513	15	they	they	PRON
ftr-299	1513	16	occurred	occur	VERB
ftr-299	1513	17	and	and	CCONJ
ftr-299	1513	18	first	first	ADV
ftr-299	1513	19	learned	learn	VERB
ftr-299	1513	20	of	of	ADP
ftr-299	1513	21	them	they	PRON
ftr-299	1513	22	in	in	ADP
ftr-299	1513	23	2009	2009	NUM
ftr-299	1513	24	,	,	PUNCT
ftr-299	1513	25	when	when	SCONJ
ftr-299	1513	26	he	he	PRON
ftr-299	1513	27	received	receive	VERB
ftr-299	1513	28	forms	form	NOUN
ftr-299	1513	29	1099	1099	NUM
ftr-299	1513	30	-	-	SYM
ftr-299	1513	31	r.	r.	VERB
ftr-299	1513	32	the	the	DET
ftr-299	1513	33	tax	tax	NOUN
ftr-299	1513	34	court	court	NOUN
ftr-299	1513	35	(	(	PUNCT
ftr-299	1513	36	judge	judge	NOUN
ftr-299	1513	37	marvel	marvel	PROPN
ftr-299	1513	38	)	)	PUNCT
ftr-299	1513	39	,	,	PUNCT
ftr-299	1513	40	considering	consider	VERB
ftr-299	1513	41	an	an	DET
ftr-299	1513	42	issue	issue	NOUN
ftr-299	1513	43	of	of	ADP
ftr-299	1513	44	first	first	ADJ
ftr-299	1513	45	impression	impression	NOUN
ftr-299	1513	46	,	,	PUNCT
ftr-299	1513	47	held	hold	VERB
ftr-299	1513	48	that	that	SCONJ
ftr-299	1513	49	the	the	DET
ftr-299	1513	50	distributions	distribution	NOUN
ftr-299	1513	51	were	be	AUX
ftr-299	1513	52	not	not	PART
ftr-299	1513	53	includible	includible	ADJ
ftr-299	1513	54	in	in	ADP
ftr-299	1513	55	the	the	DET
ftr-299	1513	56	taxpayer	taxpayer	NOUN
ftr-299	1513	57	’s	’s	PART
ftr-299	1513	58	gross	gross	ADJ
ftr-299	1513	59	income	income	NOUN
ftr-299	1513	60	under	under	ADP
ftr-299	1513	61	§	§	PROPN
ftr-299	1513	62	408(d)(1	408(d)(1	PROPN
ftr-299	1513	63	)	)	PUNCT
ftr-299	1513	64	,	,	PUNCT
ftr-299	1513	65	which	which	PRON
ftr-299	1513	66	provides	provide	VERB
ftr-299	1513	67	that	that	SCONJ
ftr-299	1513	68	the	the	DET
ftr-299	1513	69	“	"	PUNCT
ftr-299	1513	70	payee	payee	NOUN
ftr-299	1513	71	or	or	CCONJ
ftr-299	1513	72	distributee	distributee	NOUN
ftr-299	1513	73	”	"	PUNCT
ftr-299	1513	74	must	must	AUX
ftr-299	1513	75	include	include	VERB
ftr-299	1513	76	in	in	ADP
ftr-299	1513	77	gross	gross	ADJ
ftr-299	1513	78	income	income	NOUN
ftr-299	1513	79	in	in	ADP
ftr-299	1513	80	the	the	DET
ftr-299	1513	81	manner	manner	NOUN
ftr-299	1513	82	provided	provide	VERB
ftr-299	1513	83	under	under	ADP
ftr-299	1513	84	§	§	PROPN
ftr-299	1513	85	72	72	NUM
ftr-299	1513	86	any	any	DET
ftr-299	1513	87	amount	amount	NOUN
ftr-299	1513	88	paid	pay	VERB
ftr-299	1513	89	or	or	CCONJ
ftr-299	1513	90	distributed	distribute	VERB
ftr-299	1513	91	out	out	ADP
ftr-299	1513	92	of	of	ADP
ftr-299	1513	93	an	an	DET
ftr-299	1513	94	individual	individual	ADJ
ftr-299	1513	95	retirement	retirement	NOUN
ftr-299	1513	96	plan	plan	NOUN
ftr-299	1513	97	.	.	PUNCT
ftr-299	1514	1	the	the	DET
ftr-299	1514	2	court	court	NOUN
ftr-299	1514	3	rejected	reject	VERB
ftr-299	1514	4	the	the	DET
ftr-299	1514	5	government	government	NOUN
ftr-299	1514	6	’s	’s	PART
ftr-299	1514	7	argument	argument	NOUN
ftr-299	1514	8	that	that	SCONJ
ftr-299	1514	9	the	the	DET
ftr-299	1514	10	taxpayer	taxpayer	NOUN
ftr-299	1514	11	was	be	AUX
ftr-299	1514	12	a	a	DET
ftr-299	1514	13	payee	payee	NOUN
ftr-299	1514	14	or	or	CCONJ
ftr-299	1514	15	distributee	distributee	NOUN
ftr-299	1514	16	under	under	ADP
ftr-299	1514	17	bunney	bunney	NOUN
ftr-299	1514	18	v.	v.	PROPN
ftr-299	1514	19	commissioner	commissioner	PROPN
ftr-299	1514	20	,	,	PUNCT
ftr-299	1514	21	114	114	NUM
ftr-299	1514	22	t.c	t.c	PROPN
ftr-299	1514	23	.	.	PROPN
ftr-299	1514	24	259	259	NUM
ftr-299	1514	25	(	(	PUNCT
ftr-299	1514	26	2000	2000	NUM
ftr-299	1514	27	)	)	PUNCT
ftr-299	1514	28	,	,	PUNCT
ftr-299	1514	29	in	in	ADP
ftr-299	1514	30	which	which	PRON
ftr-299	1514	31	the	the	DET
ftr-299	1514	32	court	court	NOUN
ftr-299	1514	33	held	hold	VERB
ftr-299	1514	34	that	that	SCONJ
ftr-299	1514	35	the	the	DET
ftr-299	1514	36	payee	payee	NOUN
ftr-299	1514	37	or	or	CCONJ
ftr-299	1514	38	distributee	distributee	NOUN
ftr-299	1514	39	of	of	ADP
ftr-299	1514	40	an	an	DET
ftr-299	1514	41	ira	ira	PROPN
ftr-299	1514	42	distribution	distribution	NOUN
ftr-299	1514	43	generally	generally	ADV
ftr-299	1514	44	is	be	AUX
ftr-299	1514	45	“	"	PUNCT
ftr-299	1514	46	the	the	DET
ftr-299	1514	47	participant	participant	NOUN
ftr-299	1514	48	or	or	CCONJ
ftr-299	1514	49	beneficiary	beneficiary	NOUN
ftr-299	1514	50	who	who	PRON
ftr-299	1514	51	,	,	PUNCT
ftr-299	1514	52	under	under	ADP
ftr-299	1514	53	2014	2014	NUM
ftr-299	1514	54	]	]	PUNCT
ftr-299	1514	55	recent	recent	ADJ
ftr-299	1514	56	developments	development	NOUN
ftr-299	1514	57	in	in	ADP
ftr-299	1514	58	federal	federal	ADJ
ftr-299	1514	59	income	income	NOUN
ftr-299	1514	60	taxation	taxation	NOUN
ftr-299	1514	61	301	301	NUM
ftr-299	1514	62	the	the	DET
ftr-299	1514	63	plan	plan	NOUN
ftr-299	1514	64	,	,	PUNCT
ftr-299	1514	65	is	be	AUX
ftr-299	1514	66	entitled	entitle	VERB
ftr-299	1514	67	to	to	PART
ftr-299	1514	68	receive	receive	VERB
ftr-299	1514	69	the	the	DET
ftr-299	1514	70	distribution	distribution	NOUN
ftr-299	1514	71	.	.	PUNCT
ftr-299	1514	72	”	"	PUNCT
ftr-299	1515	1	the	the	DET
ftr-299	1515	2	court	court	NOUN
ftr-299	1515	3	reasoned	reason	VERB
ftr-299	1515	4	that	that	SCONJ
ftr-299	1515	5	the	the	DET
ftr-299	1515	6	taxpayer	taxpayer	NOUN
ftr-299	1515	7	was	be	AUX
ftr-299	1515	8	not	not	PART
ftr-299	1515	9	a	a	DET
ftr-299	1515	10	payee	payee	NOUN
ftr-299	1515	11	or	or	CCONJ
ftr-299	1515	12	distributee	distributee	NOUN
ftr-299	1515	13	within	within	ADP
ftr-299	1515	14	the	the	DET
ftr-299	1515	15	meaning	meaning	NOUN
ftr-299	1515	16	of	of	ADP
ftr-299	1515	17	§	§	PROPN
ftr-299	1515	18	408(d)(1	408(d)(1	PROPN
ftr-299	1515	19	)	)	PUNCT
ftr-299	1515	20	because	because	SCONJ
ftr-299	1515	21	“	"	PUNCT
ftr-299	1515	22	he	he	PRON
ftr-299	1515	23	did	do	AUX
ftr-299	1515	24	not	not	PART
ftr-299	1515	25	request	request	VERB
ftr-299	1515	26	,	,	PUNCT
ftr-299	1515	27	receive	receive	VERB
ftr-299	1515	28	,	,	PUNCT
ftr-299	1515	29	or	or	CCONJ
ftr-299	1515	30	benefit	benefit	VERB
ftr-299	1515	31	from	from	ADP
ftr-299	1515	32	the	the	DET
ftr-299	1515	33	ira	ira	PROPN
ftr-299	1515	34	distributions	distribution	NOUN
ftr-299	1515	35	.	.	PUNCT
ftr-299	1515	36	”	"	PUNCT
ftr-299	1516	1	(	(	PUNCT
ftr-299	1516	2	the	the	DET
ftr-299	1516	3	court	court	NOUN
ftr-299	1516	4	found	find	VERB
ftr-299	1516	5	that	that	SCONJ
ftr-299	1516	6	the	the	DET
ftr-299	1516	7	taxpayer	taxpayer	NOUN
ftr-299	1516	8	’s	’s	PART
ftr-299	1516	9	wife	wife	NOUN
ftr-299	1516	10	received	receive	VERB
ftr-299	1516	11	and	and	CCONJ
ftr-299	1516	12	spent	spend	VERB
ftr-299	1516	13	the	the	DET
ftr-299	1516	14	funds	fund	NOUN
ftr-299	1516	15	.	.	PUNCT
ftr-299	1516	16	)	)	PUNCT
ftr-299	1517	1	the	the	DET
ftr-299	1517	2	court	court	NOUN
ftr-299	1517	3	also	also	ADV
ftr-299	1517	4	rejected	reject	VERB
ftr-299	1517	5	the	the	DET
ftr-299	1517	6	government	government	NOUN
ftr-299	1517	7	’s	’s	PART
ftr-299	1517	8	argument	argument	NOUN
ftr-299	1517	9	that	that	SCONJ
ftr-299	1517	10	the	the	DET
ftr-299	1517	11	taxpayer	taxpayer	NOUN
ftr-299	1517	12	was	be	AUX
ftr-299	1517	13	a	a	DET
ftr-299	1517	14	payee	payee	NOUN
ftr-299	1517	15	or	or	CCONJ
ftr-299	1517	16	distributee	distributee	NOUN
ftr-299	1517	17	because	because	SCONJ
ftr-299	1517	18	the	the	DET
ftr-299	1517	19	taxpayer	taxpayer	NOUN
ftr-299	1517	20	ratified	ratify	VERB
ftr-299	1517	21	or	or	CCONJ
ftr-299	1517	22	acquiesced	acquiesce	VERB
ftr-299	1517	23	in	in	ADP
ftr-299	1517	24	the	the	DET
ftr-299	1517	25	ira	ira	PROPN
ftr-299	1517	26	withdrawals	withdrawal	NOUN
ftr-299	1517	27	by	by	ADP
ftr-299	1517	28	:	:	PUNCT
ftr-299	1517	29	(	(	PUNCT
ftr-299	1517	30	1	1	X
ftr-299	1517	31	)	)	PUNCT
ftr-299	1517	32	failing	fail	VERB
ftr-299	1517	33	to	to	PART
ftr-299	1517	34	report	report	VERB
ftr-299	1517	35	the	the	DET
ftr-299	1517	36	forged	forge	VERB
ftr-299	1517	37	signatures	signature	NOUN
ftr-299	1517	38	to	to	ADP
ftr-299	1517	39	the	the	DET
ftr-299	1517	40	financial	financial	ADJ
ftr-299	1517	41	institutions	institution	NOUN
ftr-299	1517	42	in	in	ADP
ftr-299	1517	43	a	a	DET
ftr-299	1517	44	timely	timely	ADJ
ftr-299	1517	45	manner	manner	NOUN
ftr-299	1517	46	or	or	CCONJ
ftr-299	1517	47	make	make	VERB
ftr-299	1517	48	a	a	DET
ftr-299	1517	49	claim	claim	NOUN
ftr-299	1517	50	based	base	VERB
ftr-299	1517	51	on	on	ADP
ftr-299	1517	52	those	those	DET
ftr-299	1517	53	signatures	signature	NOUN
ftr-299	1517	54	,	,	PUNCT
ftr-299	1517	55	and	and	CCONJ
ftr-299	1517	56	(	(	PUNCT
ftr-299	1517	57	2	2	X
ftr-299	1517	58	)	)	PUNCT
ftr-299	1517	59	benefitting	benefit	VERB
ftr-299	1517	60	from	from	ADP
ftr-299	1517	61	the	the	DET
ftr-299	1517	62	withdrawals	withdrawal	NOUN
ftr-299	1517	63	in	in	ADP
ftr-299	1517	64	the	the	DET
ftr-299	1517	65	divorce	divorce	NOUN
ftr-299	1517	66	proceedings	proceeding	NOUN
ftr-299	1517	67	,	,	PUNCT
ftr-299	1517	68	in	in	ADP
ftr-299	1517	69	which	which	PRON
ftr-299	1517	70	the	the	DET
ftr-299	1517	71	division	division	NOUN
ftr-299	1517	72	of	of	ADP
ftr-299	1517	73	assets	asset	NOUN
ftr-299	1517	74	took	take	VERB
ftr-299	1517	75	into	into	ADP
ftr-299	1517	76	account	account	NOUN
ftr-299	1517	77	that	that	SCONJ
ftr-299	1517	78	the	the	DET
ftr-299	1517	79	funds	fund	NOUN
ftr-299	1517	80	went	go	VERB
ftr-299	1517	81	to	to	ADP
ftr-299	1517	82	the	the	DET
ftr-299	1517	83	taxpayer	taxpayer	NOUN
ftr-299	1517	84	’s	’s	PART
ftr-299	1517	85	wife	wife	NOUN
ftr-299	1517	86	.	.	PUNCT
ftr-299	1518	1	any	any	DET
ftr-299	1518	2	ratification	ratification	NOUN
ftr-299	1518	3	or	or	CCONJ
ftr-299	1518	4	acquiescence	acquiescence	NOUN
ftr-299	1518	5	,	,	PUNCT
ftr-299	1518	6	the	the	DET
ftr-299	1518	7	court	court	NOUN
ftr-299	1518	8	reasoned	reason	VERB
ftr-299	1518	9	,	,	PUNCT
ftr-299	1518	10	did	do	AUX
ftr-299	1518	11	not	not	PART
ftr-299	1518	12	take	take	VERB
ftr-299	1518	13	place	place	NOUN
ftr-299	1518	14	until	until	ADP
ftr-299	1518	15	2009	2009	NUM
ftr-299	1518	16	at	at	ADP
ftr-299	1518	17	the	the	DET
ftr-299	1518	18	earliest	early	ADJ
ftr-299	1518	19	,	,	PUNCT
ftr-299	1518	20	and	and	CCONJ
ftr-299	1518	21	therefore	therefore	ADV
ftr-299	1518	22	could	could	AUX
ftr-299	1518	23	not	not	PART
ftr-299	1518	24	affect	affect	VERB
ftr-299	1518	25	whether	whether	SCONJ
ftr-299	1518	26	the	the	DET
ftr-299	1518	27	taxpayer	taxpayer	NOUN
ftr-299	1518	28	was	be	AUX
ftr-299	1518	29	a	a	DET
ftr-299	1518	30	payee	payee	NOUN
ftr-299	1518	31	or	or	CCONJ
ftr-299	1518	32	distributee	distributee	NOUN
ftr-299	1518	33	in	in	ADP
ftr-299	1518	34	2008	2008	NUM
ftr-299	1518	35	,	,	PUNCT
ftr-299	1518	36	the	the	DET
ftr-299	1518	37	year	year	NOUN
ftr-299	1518	38	for	for	ADP
ftr-299	1518	39	which	which	PRON
ftr-299	1518	40	the	the	DET
ftr-299	1518	41	deficiency	deficiency	NOUN
ftr-299	1518	42	was	be	AUX
ftr-299	1518	43	determined	determine	VERB
ftr-299	1518	44	.	.	PUNCT
ftr-299	1519	1	because	because	SCONJ
ftr-299	1519	2	the	the	DET
ftr-299	1519	3	taxpayer	taxpayer	NOUN
ftr-299	1519	4	was	be	AUX
ftr-299	1519	5	not	not	PART
ftr-299	1519	6	subject	subject	ADJ
ftr-299	1519	7	to	to	ADP
ftr-299	1519	8	tax	tax	NOUN
ftr-299	1519	9	on	on	ADP
ftr-299	1519	10	the	the	DET
ftr-299	1519	11	distributions	distribution	NOUN
ftr-299	1519	12	,	,	PUNCT
ftr-299	1519	13	he	he	PRON
ftr-299	1519	14	also	also	ADV
ftr-299	1519	15	was	be	AUX
ftr-299	1519	16	not	not	PART
ftr-299	1519	17	subject	subject	ADJ
ftr-299	1519	18	to	to	ADP
ftr-299	1519	19	the	the	DET
ftr-299	1519	20	10	10	NUM
ftr-299	1519	21	%	%	NOUN
ftr-299	1519	22	penalty	penalty	NOUN
ftr-299	1519	23	tax	tax	NOUN
ftr-299	1519	24	imposed	impose	VERB
ftr-299	1519	25	on	on	ADP
ftr-299	1519	26	early	early	ADJ
ftr-299	1519	27	withdrawals	withdrawal	NOUN
ftr-299	1519	28	by	by	ADP
ftr-299	1519	29	§	§	PROPN
ftr-299	1519	30	72(t	72(t	PROPN
ftr-299	1519	31	)	)	PUNCT
ftr-299	1519	32	.	.	PUNCT
ftr-299	1520	1	the	the	DET
ftr-299	1520	2	court	court	NOUN
ftr-299	1520	3	imposed	impose	VERB
ftr-299	1520	4	the	the	DET
ftr-299	1520	5	§	§	PROPN
ftr-299	1520	6	6662(a	6662(a	NOUN
ftr-299	1520	7	)	)	PUNCT
ftr-299	1520	8	accuracyrelated	accuracyrelate	VERB
ftr-299	1520	9	penalty	penalty	NOUN
ftr-299	1520	10	based	base	VERB
ftr-299	1520	11	on	on	ADP
ftr-299	1520	12	the	the	DET
ftr-299	1520	13	taxpayer	taxpayer	NOUN
ftr-299	1520	14	’s	’s	PART
ftr-299	1520	15	failure	failure	NOUN
ftr-299	1520	16	to	to	PART
ftr-299	1520	17	report	report	VERB
ftr-299	1520	18	interest	interest	NOUN
ftr-299	1520	19	income	income	NOUN
ftr-299	1520	20	unrelated	unrelated	ADJ
ftr-299	1520	21	to	to	ADP
ftr-299	1520	22	the	the	DET
ftr-299	1520	23	iras	ira	NOUN
ftr-299	1520	24	,	,	PUNCT
ftr-299	1520	25	his	his	PRON
ftr-299	1520	26	underreporting	underreporting	NOUN
ftr-299	1520	27	of	of	ADP
ftr-299	1520	28	wage	wage	NOUN
ftr-299	1520	29	income	income	NOUN
ftr-299	1520	30	,	,	PUNCT
ftr-299	1520	31	and	and	CCONJ
ftr-299	1520	32	his	his	PRON
ftr-299	1520	33	filing	filing	NOUN
ftr-299	1520	34	of	of	ADP
ftr-299	1520	35	a	a	DET
ftr-299	1520	36	return	return	NOUN
ftr-299	1520	37	for	for	ADP
ftr-299	1520	38	2008	2008	NUM
ftr-299	1520	39	as	as	ADP
ftr-299	1520	40	a	a	DET
ftr-299	1520	41	single	single	ADJ
ftr-299	1520	42	taxpayer	taxpayer	NOUN
ftr-299	1520	43	despite	despite	SCONJ
ftr-299	1520	44	the	the	DET
ftr-299	1520	45	fact	fact	NOUN
ftr-299	1520	46	that	that	SCONJ
ftr-299	1520	47	he	he	PRON
ftr-299	1520	48	was	be	AUX
ftr-299	1520	49	married	married	ADJ
ftr-299	1520	50	.	.	PUNCT
ftr-299	1521	1	the	the	DET
ftr-299	1521	2	2008	2008	NUM
ftr-299	1521	3	return	return	NOUN
ftr-299	1521	4	,	,	PUNCT
ftr-299	1521	5	which	which	PRON
ftr-299	1521	6	the	the	DET
ftr-299	1521	7	taxpayer	taxpayer	NOUN
ftr-299	1521	8	never	never	ADV
ftr-299	1521	9	saw	see	VERB
ftr-299	1521	10	,	,	PUNCT
ftr-299	1521	11	was	be	AUX
ftr-299	1521	12	prepared	prepare	VERB
ftr-299	1521	13	and	and	CCONJ
ftr-299	1521	14	filed	file	VERB
ftr-299	1521	15	by	by	ADP
ftr-299	1521	16	his	his	PRON
ftr-299	1521	17	wife	wife	NOUN
ftr-299	1521	18	.	.	PUNCT
ftr-299	1522	1	v.	v.	ADP
ftr-299	1522	2	personal	personal	ADJ
ftr-299	1522	3	income	income	NOUN
ftr-299	1522	4	and	and	CCONJ
ftr-299	1522	5	deductions	deduction	NOUN
ftr-299	1522	6	a.	a.	NOUN
ftr-299	1522	7	rates	rate	NOUN
ftr-299	1522	8	1	1	NUM
ftr-299	1522	9	.	.	PUNCT
ftr-299	1523	1	doma	doma	NOUN
ftr-299	1523	2	could	could	AUX
ftr-299	1523	3	be	be	AUX
ftr-299	1523	4	on	on	ADP
ftr-299	1523	5	its	its	PRON
ftr-299	1523	6	way	way	NOUN
ftr-299	1523	7	to	to	ADP
ftr-299	1523	8	the	the	DET
ftr-299	1523	9	supreme	supreme	PROPN
ftr-299	1523	10	court	court	PROPN
ftr-299	1523	11	.	.	PUNCT
ftr-299	1524	1	on	on	ADP
ftr-299	1524	2	the	the	DET
ftr-299	1524	3	other	other	ADJ
ftr-299	1524	4	hand	hand	NOUN
ftr-299	1524	5	,	,	PUNCT
ftr-299	1524	6	might	might	AUX
ftr-299	1524	7	this	this	DET
ftr-299	1524	8	case	case	NOUN
ftr-299	1524	9	lead	lead	VERB
ftr-299	1524	10	to	to	ADP
ftr-299	1524	11	doma	doma	PROPN
ftr-299	1524	12	becoming	become	VERB
ftr-299	1524	13	the	the	DET
ftr-299	1524	14	twenty	twenty	NUM
ftr-299	1524	15	-	-	PUNCT
ftr-299	1524	16	eighth	eighth	ADJ
ftr-299	1524	17	amendment	amendment	NOUN
ftr-299	1524	18	?	?	PUNCT
ftr-299	1525	1	massachusetts	massachusetts	PROPN
ftr-299	1525	2	v.	v.	PROPN
ftr-299	1525	3	united	united	PROPN
ftr-299	1525	4	states	states	PROPN
ftr-299	1525	5	dept	dept	PROPN
ftr-299	1525	6	.	.	PROPN
ftr-299	1525	7	of	of	ADP
ftr-299	1525	8	health	health	PROPN
ftr-299	1525	9	and	and	CCONJ
ftr-299	1525	10	human	human	ADJ
ftr-299	1525	11	services	service	NOUN
ftr-299	1525	12	,	,	PUNCT
ftr-299	1525	13	682	682	NUM
ftr-299	1525	14	f.3d	f.3d	NUM
ftr-299	1525	15	1	1	NUM
ftr-299	1525	16	(	(	PUNCT
ftr-299	1525	17	1st	1st	ADJ
ftr-299	1525	18	cir	cir	NOUN
ftr-299	1525	19	.	.	PUNCT
ftr-299	1526	1	5/31/12	5/31/12	NUM
ftr-299	1526	2	)	)	PUNCT
ftr-299	1527	1	,	,	PUNCT
ftr-299	1527	2	aff’g	aff’g	PROPN
ftr-299	1527	3	gill	gill	PROPN
ftr-299	1527	4	v.	v.	ADP
ftr-299	1527	5	office	office	NOUN
ftr-299	1527	6	of	of	ADP
ftr-299	1527	7	personnel	personnel	NOUN
ftr-299	1527	8	management	management	NOUN
ftr-299	1527	9	,	,	PUNCT
ftr-299	1527	10	699	699	NUM
ftr-299	1527	11	f.	f.	PROPN
ftr-299	1527	12	supp	supp	PROPN
ftr-299	1527	13	.	.	PUNCT
ftr-299	1528	1	2d	2d	PROPN
ftr-299	1528	2	374	374	NUM
ftr-299	1528	3	(	(	PUNCT
ftr-299	1528	4	d.	d.	PROPN
ftr-299	1528	5	mass	mass	PROPN
ftr-299	1528	6	.	.	PUNCT
ftr-299	1529	1	7/8/10	7/8/10	NUM
ftr-299	1529	2	)	)	PUNCT
ftr-299	1529	3	.	.	PUNCT
ftr-299	1530	1	in	in	ADP
ftr-299	1530	2	an	an	DET
ftr-299	1530	3	opinion	opinion	NOUN
ftr-299	1530	4	by	by	ADP
ftr-299	1530	5	judge	judge	PROPN
ftr-299	1530	6	boudin	boudin	PROPN
ftr-299	1530	7	,	,	PUNCT
ftr-299	1530	8	the	the	DET
ftr-299	1530	9	first	first	ADJ
ftr-299	1530	10	circuit	circuit	NOUN
ftr-299	1530	11	held	hold	VERB
ftr-299	1530	12	that	that	SCONJ
ftr-299	1530	13	§	§	PROPN
ftr-299	1530	14	3	3	NUM
ftr-299	1530	15	of	of	ADP
ftr-299	1530	16	the	the	DET
ftr-299	1530	17	defense	defense	NOUN
ftr-299	1530	18	of	of	ADP
ftr-299	1530	19	marriage	marriage	NOUN
ftr-299	1530	20	act	act	NOUN
ftr-299	1530	21	,	,	PUNCT
ftr-299	1530	22	1	1	NUM
ftr-299	1530	23	u.s.c	u.s.c	NOUN
ftr-299	1530	24	.	.	PUNCT
ftr-299	1531	1	§	§	PROPN
ftr-299	1531	2	7	7	NUM
ftr-299	1531	3	,	,	PUNCT
ftr-299	1531	4	which	which	PRON
ftr-299	1531	5	limits	limit	VERB
ftr-299	1531	6	the	the	DET
ftr-299	1531	7	meaning	meaning	NOUN
ftr-299	1531	8	of	of	ADP
ftr-299	1531	9	the	the	DET
ftr-299	1531	10	word	word	NOUN
ftr-299	1531	11	“	"	PUNCT
ftr-299	1531	12	marriage	marriage	NOUN
ftr-299	1531	13	”	"	PUNCT
ftr-299	1531	14	to	to	ADP
ftr-299	1531	15	“	"	PUNCT
ftr-299	1531	16	a	a	DET
ftr-299	1531	17	legal	legal	ADJ
ftr-299	1531	18	union	union	NOUN
ftr-299	1531	19	between	between	ADP
ftr-299	1531	20	one	one	NUM
ftr-299	1531	21	man	man	NOUN
ftr-299	1531	22	and	and	CCONJ
ftr-299	1531	23	one	one	NUM
ftr-299	1531	24	woman	woman	NOUN
ftr-299	1531	25	as	as	ADP
ftr-299	1531	26	husband	husband	NOUN
ftr-299	1531	27	and	and	CCONJ
ftr-299	1531	28	wife	wife	NOUN
ftr-299	1531	29	,	,	PUNCT
ftr-299	1531	30	”	"	PUNCT
ftr-299	1532	1	and	and	CCONJ
ftr-299	1532	2	provides	provide	VERB
ftr-299	1532	3	that	that	SCONJ
ftr-299	1532	4	“	"	PUNCT
ftr-299	1532	5	the	the	DET
ftr-299	1532	6	word	word	NOUN
ftr-299	1532	7	‘	'	PUNCT
ftr-299	1532	8	spouse	spouse	NOUN
ftr-299	1532	9	’	'	PUNCT
ftr-299	1532	10	refers	refer	VERB
ftr-299	1532	11	only	only	ADV
ftr-299	1532	12	to	to	ADP
ftr-299	1532	13	a	a	DET
ftr-299	1532	14	person	person	NOUN
ftr-299	1532	15	of	of	ADP
ftr-299	1532	16	the	the	DET
ftr-299	1532	17	opposite	opposite	ADJ
ftr-299	1532	18	sex	sex	NOUN
ftr-299	1532	19	who	who	PRON
ftr-299	1532	20	is	be	AUX
ftr-299	1532	21	a	a	DET
ftr-299	1532	22	husband	husband	NOUN
ftr-299	1532	23	or	or	CCONJ
ftr-299	1532	24	wife	wife	NOUN
ftr-299	1532	25	”	"	PUNCT
ftr-299	1532	26	for	for	ADP
ftr-299	1532	27	purposes	purpose	NOUN
ftr-299	1532	28	of	of	ADP
ftr-299	1532	29	all	all	DET
ftr-299	1532	30	federal	federal	ADJ
ftr-299	1532	31	laws	law	NOUN
ftr-299	1532	32	is	be	AUX
ftr-299	1532	33	an	an	DET
ftr-299	1532	34	unconstitutional	unconstitutional	ADJ
ftr-299	1532	35	denial	denial	NOUN
ftr-299	1532	36	of	of	ADP
ftr-299	1532	37	equal	equal	ADJ
ftr-299	1532	38	protection	protection	NOUN
ftr-299	1532	39	in	in	ADP
ftr-299	1532	40	violation	violation	NOUN
ftr-299	1532	41	the	the	DET
ftr-299	1532	42	equal	equal	ADJ
ftr-299	1532	43	protection	protection	NOUN
ftr-299	1532	44	principles	principle	NOUN
ftr-299	1532	45	embodied	embody	VERB
ftr-299	1532	46	in	in	ADP
ftr-299	1532	47	the	the	DET
ftr-299	1532	48	due	due	ADJ
ftr-299	1532	49	process	process	NOUN
ftr-299	1532	50	clause	clause	NOUN
ftr-299	1532	51	of	of	ADP
ftr-299	1532	52	the	the	DET
ftr-299	1532	53	fifth	fifth	ADJ
ftr-299	1532	54	amendment	amendment	NOUN
ftr-299	1532	55	.	.	PUNCT
ftr-299	1533	1	joint	joint	ADJ
ftr-299	1533	2	return	return	NOUN
ftr-299	1533	3	filing	file	VERB
ftr-299	1533	4	status	status	NOUN
ftr-299	1533	5	under	under	ADP
ftr-299	1533	6	the	the	DET
ftr-299	1533	7	code	code	NOUN
ftr-299	1533	8	was	be	AUX
ftr-299	1533	9	one	one	NUM
ftr-299	1533	10	of	of	ADP
ftr-299	1533	11	the	the	DET
ftr-299	1533	12	issues	issue	NOUN
ftr-299	1533	13	addressed	address	VERB
ftr-299	1533	14	in	in	ADP
ftr-299	1533	15	the	the	DET
ftr-299	1533	16	case	case	NOUN
ftr-299	1533	17	,	,	PUNCT
ftr-299	1533	18	as	as	ADV
ftr-299	1533	19	well	well	ADV
ftr-299	1533	20	as	as	ADP
ftr-299	1533	21	government	government	NOUN
ftr-299	1533	22	benefits	benefit	NOUN
ftr-299	1533	23	available	available	ADJ
ftr-299	1533	24	to	to	PART
ftr-299	1533	25	married	married	ADJ
ftr-299	1533	26	individuals	individual	NOUN
ftr-299	1533	27	,	,	PUNCT
ftr-299	1533	28	e.g.	e.g.	ADV
ftr-299	1533	29	,	,	PUNCT
ftr-299	1533	30	employee	employee	NOUN
ftr-299	1533	31	health	health	NOUN
ftr-299	1533	32	benefits	benefit	NOUN
ftr-299	1533	33	,	,	PUNCT
ftr-299	1533	34	social	social	ADJ
ftr-299	1533	35	security	security	NOUN
ftr-299	1533	36	benefits	benefit	NOUN
ftr-299	1533	37	.	.	PUNCT
ftr-299	1534	1	the	the	DET
ftr-299	1534	2	court	court	NOUN
ftr-299	1534	3	further	far	ADV
ftr-299	1534	4	ordered	order	VERB
ftr-299	1534	5	:	:	PUNCT
ftr-299	1534	6	302	302	NUM
ftr-299	1534	7	florida	florida	PROPN
ftr-299	1534	8	tax	tax	NOUN
ftr-299	1534	9	review	review	NOUN
ftr-299	1534	10	[	[	X
ftr-299	1534	11	vol	vol	NOUN
ftr-299	1534	12	.	.	PUNCT
ftr-299	1535	1	15:5	15:5	NUM
ftr-299	1535	2	anticipating	anticipate	VERB
ftr-299	1535	3	that	that	SCONJ
ftr-299	1535	4	certiorari	certiorari	NOUN
ftr-299	1535	5	will	will	AUX
ftr-299	1535	6	be	be	AUX
ftr-299	1535	7	sought	seek	VERB
ftr-299	1535	8	and	and	CCONJ
ftr-299	1535	9	that	that	SCONJ
ftr-299	1535	10	supreme	supreme	PROPN
ftr-299	1535	11	court	court	PROPN
ftr-299	1535	12	review	review	NOUN
ftr-299	1535	13	of	of	ADP
ftr-299	1535	14	doma	doma	NOUN
ftr-299	1535	15	is	be	AUX
ftr-299	1535	16	highly	highly	ADV
ftr-299	1535	17	likely	likely	ADJ
ftr-299	1535	18	,	,	PUNCT
ftr-299	1535	19	the	the	DET
ftr-299	1535	20	mandate	mandate	NOUN
ftr-299	1535	21	is	be	AUX
ftr-299	1535	22	stayed	stay	VERB
ftr-299	1535	23	,	,	PUNCT
ftr-299	1535	24	maintaining	maintain	VERB
ftr-299	1535	25	the	the	DET
ftr-299	1535	26	district	district	NOUN
ftr-299	1535	27	court	court	NOUN
ftr-299	1535	28	’s	’s	PART
ftr-299	1535	29	stay	stay	NOUN
ftr-299	1535	30	of	of	ADP
ftr-299	1535	31	its	its	PRON
ftr-299	1535	32	injunctive	injunctive	ADJ
ftr-299	1535	33	judgment	judgment	NOUN
ftr-299	1535	34	,	,	PUNCT
ftr-299	1535	35	pending	pende	VERB
ftr-299	1535	36	further	further	ADJ
ftr-299	1535	37	order	order	NOUN
ftr-299	1535	38	of	of	ADP
ftr-299	1535	39	this	this	DET
ftr-299	1535	40	court	court	NOUN
ftr-299	1535	41	.	.	PUNCT
ftr-299	1536	1	a.	a.	NOUN
ftr-299	1537	1	the	the	DET
ftr-299	1537	2	second	second	ADJ
ftr-299	1537	3	circuit	circuit	NOUN
ftr-299	1537	4	agrees	agree	VERB
ftr-299	1537	5	in	in	ADP
ftr-299	1537	6	a	a	DET
ftr-299	1537	7	split	split	ADJ
ftr-299	1537	8	decision	decision	NOUN
ftr-299	1537	9	.	.	PUNCT
ftr-299	1538	1	windsor	windsor	PROPN
ftr-299	1538	2	v.	v.	PROPN
ftr-299	1538	3	united	united	PROPN
ftr-299	1538	4	states	states	PROPN
ftr-299	1538	5	,	,	PUNCT
ftr-299	1538	6	699	699	NUM
ftr-299	1538	7	f.3d	f.3d	NUM
ftr-299	1538	8	169	169	NUM
ftr-299	1538	9	(	(	PUNCT
ftr-299	1538	10	2d	2d	NUM
ftr-299	1538	11	cir	cir	NOUN
ftr-299	1538	12	.	.	PUNCT
ftr-299	1539	1	10/18/12	10/18/12	NUM
ftr-299	1539	2	)	)	PUNCT
ftr-299	1539	3	(	(	PUNCT
ftr-299	1539	4	2	2	NUM
ftr-299	1539	5	-	-	SYM
ftr-299	1539	6	1	1	NUM
ftr-299	1539	7	)	)	PUNCT
ftr-299	1539	8	,	,	PUNCT
ftr-299	1539	9	cert	cert	NOUN
ftr-299	1539	10	.	.	PUNCT
ftr-299	1540	1	granted	grant	VERB
ftr-299	1540	2	,	,	PUNCT
ftr-299	1540	3	133	133	NUM
ftr-299	1540	4	s.	s.	PROPN
ftr-299	1540	5	ct	ct	PROPN
ftr-299	1540	6	.	.	PROPN
ftr-299	1540	7	786	786	NUM
ftr-299	1540	8	(	(	PUNCT
ftr-299	1540	9	12/7/12	12/7/12	NUM
ftr-299	1540	10	)	)	PUNCT
ftr-299	1540	11	.	.	PUNCT
ftr-299	1541	1	in	in	ADP
ftr-299	1541	2	an	an	DET
ftr-299	1541	3	appeal	appeal	NOUN
ftr-299	1541	4	from	from	ADP
ftr-299	1541	5	a	a	DET
ftr-299	1541	6	grant	grant	NOUN
ftr-299	1541	7	of	of	ADP
ftr-299	1541	8	summary	summary	NOUN
ftr-299	1541	9	judgment	judgment	NOUN
ftr-299	1541	10	in	in	ADP
ftr-299	1541	11	a	a	DET
ftr-299	1541	12	tax	tax	NOUN
ftr-299	1541	13	refund	refund	NOUN
ftr-299	1541	14	suit	suit	NOUN
ftr-299	1541	15	by	by	ADP
ftr-299	1541	16	the	the	DET
ftr-299	1541	17	district	district	NOUN
ftr-299	1541	18	court	court	NOUN
ftr-299	1541	19	for	for	ADP
ftr-299	1541	20	the	the	DET
ftr-299	1541	21	southern	southern	ADJ
ftr-299	1541	22	district	district	NOUN
ftr-299	1541	23	of	of	ADP
ftr-299	1541	24	new	new	PROPN
ftr-299	1541	25	york	york	PROPN
ftr-299	1541	26	,	,	PUNCT
ftr-299	1541	27	the	the	DET
ftr-299	1541	28	second	second	ADJ
ftr-299	1541	29	circuit	circuit	NOUN
ftr-299	1541	30	(	(	PUNCT
ftr-299	1541	31	chief	chief	ADJ
ftr-299	1541	32	judge	judge	NOUN
ftr-299	1541	33	dennis	dennis	PROPN
ftr-299	1541	34	jacobs	jacobs	PROPN
ftr-299	1541	35	)	)	PUNCT
ftr-299	1541	36	affirmed	affirm	VERB
ftr-299	1541	37	the	the	DET
ftr-299	1541	38	grant	grant	NOUN
ftr-299	1541	39	of	of	ADP
ftr-299	1541	40	summary	summary	NOUN
ftr-299	1541	41	judgment	judgment	NOUN
ftr-299	1541	42	to	to	ADP
ftr-299	1541	43	the	the	DET
ftr-299	1541	44	surviving	surviving	NOUN
ftr-299	1541	45	spouse	spouse	NOUN
ftr-299	1541	46	of	of	ADP
ftr-299	1541	47	a	a	DET
ftr-299	1541	48	same	same	ADJ
ftr-299	1541	49	-	-	PUNCT
ftr-299	1541	50	sex	sex	NOUN
ftr-299	1541	51	couple	couple	NOUN
ftr-299	1541	52	that	that	PRON
ftr-299	1541	53	was	be	AUX
ftr-299	1541	54	married	married	ADJ
ftr-299	1541	55	in	in	ADP
ftr-299	1541	56	canada	canada	PROPN
ftr-299	1541	57	in	in	ADP
ftr-299	1541	58	2007	2007	NUM
ftr-299	1541	59	and	and	CCONJ
ftr-299	1541	60	resided	reside	VERB
ftr-299	1541	61	in	in	ADP
ftr-299	1541	62	new	new	PROPN
ftr-299	1541	63	york	york	PROPN
ftr-299	1541	64	at	at	ADP
ftr-299	1541	65	the	the	DET
ftr-299	1541	66	time	time	NOUN
ftr-299	1541	67	of	of	ADP
ftr-299	1541	68	her	her	PRON
ftr-299	1541	69	spouse	spouse	NOUN
ftr-299	1541	70	’s	’s	PART
ftr-299	1541	71	death	death	NOUN
ftr-299	1541	72	in	in	ADP
ftr-299	1541	73	2009	2009	NUM
ftr-299	1541	74	who	who	PRON
ftr-299	1541	75	was	be	AUX
ftr-299	1541	76	denied	deny	VERB
ftr-299	1541	77	the	the	DET
ftr-299	1541	78	benefit	benefit	NOUN
ftr-299	1541	79	of	of	ADP
ftr-299	1541	80	the	the	DET
ftr-299	1541	81	§	§	PROPN
ftr-299	1541	82	2056	2056	NUM
ftr-299	1541	83	marital	marital	ADJ
ftr-299	1541	84	deduction	deduction	NOUN
ftr-299	1541	85	for	for	ADP
ftr-299	1541	86	federal	federal	ADJ
ftr-299	1541	87	estate	estate	NOUN
ftr-299	1541	88	tax	tax	NOUN
ftr-299	1541	89	on	on	ADP
ftr-299	1541	90	the	the	DET
ftr-299	1541	91	ground	ground	NOUN
ftr-299	1541	92	that	that	SCONJ
ftr-299	1541	93	the	the	DET
ftr-299	1541	94	defense	defense	NOUN
ftr-299	1541	95	of	of	ADP
ftr-299	1541	96	marriage	marriage	NOUN
ftr-299	1541	97	act	act	NOUN
ftr-299	1541	98	violated	violate	VERB
ftr-299	1541	99	the	the	DET
ftr-299	1541	100	equal	equal	ADJ
ftr-299	1541	101	protection	protection	NOUN
ftr-299	1541	102	clause	clause	NOUN
ftr-299	1541	103	for	for	ADP
ftr-299	1541	104	want	want	NOUN
ftr-299	1541	105	of	of	ADP
ftr-299	1541	106	a	a	DET
ftr-299	1541	107	rational	rational	ADJ
ftr-299	1541	108	basis	basis	NOUN
ftr-299	1541	109	.	.	PUNCT
ftr-299	1542	1			PUNCT
ftr-299	1542	2	the	the	DET
ftr-299	1542	3	court	court	NOUN
ftr-299	1542	4	concluded	conclude	VERB
ftr-299	1542	5	that	that	SCONJ
ftr-299	1542	6	review	review	NOUN
ftr-299	1542	7	of	of	ADP
ftr-299	1542	8	§	§	PROPN
ftr-299	1542	9	7	7	NUM
ftr-299	1542	10	required	require	VERB
ftr-299	1542	11	heightened	heightened	ADJ
ftr-299	1542	12	scrutiny	scrutiny	NOUN
ftr-299	1542	13	because	because	SCONJ
ftr-299	1542	14	(	(	PUNCT
ftr-299	1542	15	a	a	X
ftr-299	1542	16	)	)	PUNCT
ftr-299	1542	17	homosexuals	homosexual	NOUN
ftr-299	1542	18	as	as	ADP
ftr-299	1542	19	a	a	DET
ftr-299	1542	20	group	group	NOUN
ftr-299	1542	21	have	have	AUX
ftr-299	1542	22	historically	historically	ADV
ftr-299	1542	23	endured	endure	VERB
ftr-299	1542	24	persecution	persecution	NOUN
ftr-299	1542	25	and	and	CCONJ
ftr-299	1542	26	discrimination	discrimination	NOUN
ftr-299	1542	27	;	;	PUNCT
ftr-299	1542	28	(	(	PUNCT
ftr-299	1542	29	b	b	X
ftr-299	1542	30	)	)	PUNCT
ftr-299	1542	31	homosexuality	homosexuality	NOUN
ftr-299	1542	32	has	have	VERB
ftr-299	1542	33	no	no	DET
ftr-299	1542	34	relation	relation	NOUN
ftr-299	1542	35	to	to	PART
ftr-299	1542	36	aptitude	aptitude	VERB
ftr-299	1542	37	or	or	CCONJ
ftr-299	1542	38	ability	ability	NOUN
ftr-299	1542	39	to	to	PART
ftr-299	1542	40	contribute	contribute	VERB
ftr-299	1542	41	to	to	ADP
ftr-299	1542	42	society	society	NOUN
ftr-299	1542	43	;	;	PUNCT
ftr-299	1542	44	(	(	PUNCT
ftr-299	1542	45	c	c	X
ftr-299	1542	46	)	)	PUNCT
ftr-299	1542	47	homosexuals	homosexual	NOUN
ftr-299	1542	48	are	be	AUX
ftr-299	1542	49	a	a	DET
ftr-299	1542	50	discernible	discernible	ADJ
ftr-299	1542	51	group	group	NOUN
ftr-299	1542	52	with	with	ADP
ftr-299	1542	53	non	non	ADJ
ftr-299	1542	54	-	-	ADJ
ftr-299	1542	55	obvious	obvious	ADJ
ftr-299	1542	56	distinguishing	distinguishing	NOUN
ftr-299	1542	57	characteristics	characteristic	NOUN
ftr-299	1542	58	,	,	PUNCT
ftr-299	1542	59	especially	especially	ADV
ftr-299	1542	60	in	in	ADP
ftr-299	1542	61	the	the	DET
ftr-299	1542	62	subset	subset	NOUN
ftr-299	1542	63	of	of	ADP
ftr-299	1542	64	those	those	PRON
ftr-299	1542	65	who	who	PRON
ftr-299	1542	66	enter	enter	VERB
ftr-299	1542	67	same	same	ADJ
ftr-299	1542	68	-	-	PUNCT
ftr-299	1542	69	sex	sex	NOUN
ftr-299	1542	70	marriages	marriage	NOUN
ftr-299	1542	71	;	;	PUNCT
ftr-299	1542	72	and	and	CCONJ
ftr-299	1542	73	(	(	PUNCT
ftr-299	1542	74	d	d	X
ftr-299	1542	75	)	)	PUNCT
ftr-299	1542	76	the	the	DET
ftr-299	1542	77	class	class	NOUN
ftr-299	1542	78	remains	remain	VERB
ftr-299	1542	79	a	a	DET
ftr-299	1542	80	politically	politically	ADV
ftr-299	1542	81	weakened	weaken	VERB
ftr-299	1542	82	minority	minority	NOUN
ftr-299	1542	83	.	.	PUNCT
ftr-299	1543	1	the	the	DET
ftr-299	1543	2	circuit	circuit	NOUN
ftr-299	1543	3	court	court	NOUN
ftr-299	1543	4	further	far	ADV
ftr-299	1543	5	concluded	conclude	VERB
ftr-299	1543	6	that	that	SCONJ
ftr-299	1543	7	the	the	DET
ftr-299	1543	8	class	class	NOUN
ftr-299	1543	9	was	be	AUX
ftr-299	1543	10	quasi	quasi	ADJ
ftr-299	1543	11	-	-	ADJ
ftr-299	1543	12	suspect	suspect	ADJ
ftr-299	1543	13	(	(	PUNCT
ftr-299	1543	14	rather	rather	ADV
ftr-299	1543	15	than	than	ADP
ftr-299	1543	16	suspect	suspect	ADJ
ftr-299	1543	17	)	)	PUNCT
ftr-299	1543	18	based	base	VERB
ftr-299	1543	19	on	on	ADP
ftr-299	1543	20	the	the	DET
ftr-299	1543	21	weight	weight	NOUN
ftr-299	1543	22	of	of	ADP
ftr-299	1543	23	the	the	DET
ftr-299	1543	24	factors	factor	NOUN
ftr-299	1543	25	and	and	CCONJ
ftr-299	1543	26	on	on	ADP
ftr-299	1543	27	analogy	analogy	NOUN
ftr-299	1543	28	to	to	ADP
ftr-299	1543	29	the	the	DET
ftr-299	1543	30	classifications	classification	NOUN
ftr-299	1543	31	recognized	recognize	VERB
ftr-299	1543	32	as	as	ADP
ftr-299	1543	33	suspect	suspect	NOUN
ftr-299	1543	34	and	and	CCONJ
ftr-299	1543	35	quasi	quasi	ADJ
ftr-299	1543	36	-	-	NOUN
ftr-299	1543	37	suspect	suspect	ADJ
ftr-299	1543	38	.	.	PUNCT
ftr-299	1544	1	the	the	DET
ftr-299	1544	2	circuit	circuit	NOUN
ftr-299	1544	3	court	court	NOUN
ftr-299	1544	4	held	hold	VERB
ftr-299	1544	5	that	that	SCONJ
ftr-299	1544	6	the	the	DET
ftr-299	1544	7	rationale	rationale	NOUN
ftr-299	1544	8	premised	premise	VERB
ftr-299	1544	9	on	on	ADP
ftr-299	1544	10	uniformity	uniformity	NOUN
ftr-299	1544	11	was	be	AUX
ftr-299	1544	12	not	not	PART
ftr-299	1544	13	an	an	DET
ftr-299	1544	14	exceedingly	exceedingly	ADV
ftr-299	1544	15	persuasive	persuasive	ADJ
ftr-299	1544	16	justification	justification	NOUN
ftr-299	1544	17	for	for	ADP
ftr-299	1544	18	doma	doma	NOUN
ftr-299	1544	19	,	,	PUNCT
ftr-299	1544	20	and	and	CCONJ
ftr-299	1544	21	that	that	SCONJ
ftr-299	1544	22	doma	doma	NOUN
ftr-299	1544	23	was	be	AUX
ftr-299	1544	24	not	not	PART
ftr-299	1544	25	substantially	substantially	ADV
ftr-299	1544	26	related	relate	VERB
ftr-299	1544	27	to	to	ADP
ftr-299	1544	28	the	the	DET
ftr-299	1544	29	important	important	ADJ
ftr-299	1544	30	government	government	NOUN
ftr-299	1544	31	interest	interest	NOUN
ftr-299	1544	32	of	of	ADP
ftr-299	1544	33	protecting	protect	VERB
ftr-299	1544	34	the	the	DET
ftr-299	1544	35	fisc	fisc	NOUN
ftr-299	1544	36	.	.	PUNCT
ftr-299	1545	1			PROPN
ftr-299	1545	2	judge	judge	PROPN
ftr-299	1545	3	straub	straub	PROPN
ftr-299	1545	4	dissented	dissent	VERB
ftr-299	1545	5	on	on	ADP
ftr-299	1545	6	the	the	DET
ftr-299	1545	7	following	follow	VERB
ftr-299	1545	8	basic	basic	ADJ
ftr-299	1545	9	ground	ground	NOUN
ftr-299	1545	10	:	:	PUNCT
ftr-299	1545	11	the	the	DET
ftr-299	1545	12	majority	majority	NOUN
ftr-299	1545	13	holds	hold	VERB
ftr-299	1545	14	doma	doma	PROPN
ftr-299	1545	15	unconstitutional	unconstitutional	ADJ
ftr-299	1545	16	,	,	PUNCT
ftr-299	1545	17	a	a	DET
ftr-299	1545	18	federal	federal	ADJ
ftr-299	1545	19	law	law	NOUN
ftr-299	1545	20	which	which	PRON
ftr-299	1545	21	formalizes	formalize	VERB
ftr-299	1545	22	the	the	DET
ftr-299	1545	23	understanding	understanding	NOUN
ftr-299	1545	24	of	of	ADP
ftr-299	1545	25	marriage	marriage	NOUN
ftr-299	1545	26	in	in	ADP
ftr-299	1545	27	the	the	DET
ftr-299	1545	28	federal	federal	ADJ
ftr-299	1545	29	context	context	NOUN
ftr-299	1545	30	extant	extant	ADJ
ftr-299	1545	31	in	in	ADP
ftr-299	1545	32	the	the	DET
ftr-299	1545	33	congress	congress	PROPN
ftr-299	1545	34	,	,	PUNCT
ftr-299	1545	35	the	the	DET
ftr-299	1545	36	presidency	presidency	NOUN
ftr-299	1545	37	,	,	PUNCT
ftr-299	1545	38	and	and	CCONJ
ftr-299	1545	39	the	the	DET
ftr-299	1545	40	judiciary	judiciary	NOUN
ftr-299	1545	41	at	at	ADP
ftr-299	1545	42	the	the	DET
ftr-299	1545	43	time	time	NOUN
ftr-299	1545	44	of	of	ADP
ftr-299	1545	45	doma	doma	NOUN
ftr-299	1545	46	’s	’s	PART
ftr-299	1545	47	enactment	enactment	NOUN
ftr-299	1545	48	and	and	CCONJ
ftr-299	1545	49	,	,	PUNCT
ftr-299	1545	50	i	i	PRON
ftr-299	1545	51	daresay	daresay	VERB
ftr-299	1545	52	,	,	PUNCT
ftr-299	1545	53	throughout	throughout	ADP
ftr-299	1545	54	our	our	PRON
ftr-299	1545	55	nation	nation	NOUN
ftr-299	1545	56	’s	’s	PART
ftr-299	1545	57	history	history	NOUN
ftr-299	1545	58	.	.	PUNCT
ftr-299	1546	1	if	if	SCONJ
ftr-299	1546	2	this	this	DET
ftr-299	1546	3	understanding	understanding	NOUN
ftr-299	1546	4	is	be	AUX
ftr-299	1546	5	to	to	PART
ftr-299	1546	6	be	be	AUX
ftr-299	1546	7	changed	change	VERB
ftr-299	1546	8	,	,	PUNCT
ftr-299	1546	9	i	i	PRON
ftr-299	1546	10	believe	believe	VERB
ftr-299	1546	11	it	it	PRON
ftr-299	1546	12	is	be	AUX
ftr-299	1546	13	for	for	SCONJ
ftr-299	1546	14	the	the	DET
ftr-299	1546	15	american	american	ADJ
ftr-299	1546	16	people	people	NOUN
ftr-299	1546	17	to	to	PART
ftr-299	1546	18	do	do	VERB
ftr-299	1546	19	so	so	ADV
ftr-299	1546	20	.	.	PUNCT
ftr-299	1546	21	.	.	PUNCT
ftr-299	1546	22	.	.	PUNCT
ftr-299	1547	1	.	.	PUNCT
ftr-299	1548	1	at	at	ADP
ftr-299	1548	2	bottom	bottom	NOUN
ftr-299	1548	3	,	,	PUNCT
ftr-299	1548	4	the	the	DET
ftr-299	1548	5	issue	issue	NOUN
ftr-299	1548	6	here	here	ADV
ftr-299	1548	7	is	be	AUX
ftr-299	1548	8	marriage	marriage	NOUN
ftr-299	1548	9	at	at	ADP
ftr-299	1548	10	the	the	DET
ftr-299	1548	11	federal	federal	ADJ
ftr-299	1548	12	level	level	NOUN
ftr-299	1548	13	for	for	ADP
ftr-299	1548	14	federal	federal	ADJ
ftr-299	1548	15	purposes	purpose	NOUN
ftr-299	1548	16	,	,	PUNCT
ftr-299	1548	17	and	and	CCONJ
ftr-299	1548	18	not	not	PART
ftr-299	1548	19	other	other	ADJ
ftr-299	1548	20	legitimate	legitimate	ADJ
ftr-299	1548	21	interests	interest	NOUN
ftr-299	1548	22	.	.	PUNCT
ftr-299	1549	1	the	the	DET
ftr-299	1549	2	congress	congress	PROPN
ftr-299	1549	3	and	and	CCONJ
ftr-299	1549	4	the	the	DET
ftr-299	1549	5	president	president	NOUN
ftr-299	1549	6	formalized	formalize	VERB
ftr-299	1549	7	in	in	ADP
ftr-299	1549	8	doma	doma	NOUN
ftr-299	1549	9	,	,	PUNCT
ftr-299	1549	10	for	for	ADP
ftr-299	1549	11	federal	federal	ADJ
ftr-299	1549	12	purposes	purpose	NOUN
ftr-299	1549	13	,	,	PUNCT
ftr-299	1549	14	the	the	DET
ftr-299	1549	15	basic	basic	ADJ
ftr-299	1549	16	human	human	ADJ
ftr-299	1549	17	condition	condition	NOUN
ftr-299	1549	18	of	of	ADP
ftr-299	1549	19	joining	join	VERB
ftr-299	1549	20	a	a	DET
ftr-299	1549	21	man	man	NOUN
ftr-299	1549	22	and	and	CCONJ
ftr-299	1549	23	a	a	DET
ftr-299	1549	24	woman	woman	NOUN
ftr-299	1549	25	in	in	ADP
ftr-299	1549	26	a	a	DET
ftr-299	1549	27	long	long	ADJ
ftr-299	1549	28	-	-	PUNCT
ftr-299	1549	29	term	term	NOUN
ftr-299	1549	30	relationship	relationship	NOUN
ftr-299	1549	31	and	and	CCONJ
ftr-299	1549	32	the	the	DET
ftr-299	1549	33	only	only	ADJ
ftr-299	1549	34	one	one	NUM
ftr-299	1549	35	which	which	PRON
ftr-299	1549	36	is	be	AUX
ftr-299	1549	37	inherently	inherently	ADV
ftr-299	1549	38	capable	capable	ADJ
ftr-299	1549	39	of	of	ADP
ftr-299	1549	40	producing	produce	VERB
ftr-299	1549	41	another	another	DET
ftr-299	1549	42	generation	generation	NOUN
ftr-299	1549	43	2014	2014	NUM
ftr-299	1549	44	]	]	PUNCT
ftr-299	1549	45	recent	recent	ADJ
ftr-299	1549	46	developments	development	NOUN
ftr-299	1549	47	in	in	ADP
ftr-299	1549	48	federal	federal	ADJ
ftr-299	1549	49	income	income	NOUN
ftr-299	1549	50	taxation	taxation	NOUN
ftr-299	1549	51	303	303	NUM
ftr-299	1549	52	of	of	ADP
ftr-299	1549	53	humanity	humanity	NOUN
ftr-299	1549	54	.	.	PUNCT
ftr-299	1550	1	whether	whether	SCONJ
ftr-299	1550	2	that	that	DET
ftr-299	1550	3	understanding	understanding	NOUN
ftr-299	1550	4	is	be	AUX
ftr-299	1550	5	to	to	PART
ftr-299	1550	6	continue	continue	VERB
ftr-299	1550	7	is	be	AUX
ftr-299	1550	8	for	for	SCONJ
ftr-299	1550	9	the	the	DET
ftr-299	1550	10	american	american	ADJ
ftr-299	1550	11	people	people	NOUN
ftr-299	1550	12	to	to	PART
ftr-299	1550	13	decide	decide	VERB
ftr-299	1550	14	via	via	ADP
ftr-299	1550	15	their	their	PRON
ftr-299	1550	16	choices	choice	NOUN
ftr-299	1550	17	in	in	ADP
ftr-299	1550	18	electing	elect	VERB
ftr-299	1550	19	the	the	DET
ftr-299	1550	20	congress	congress	PROPN
ftr-299	1550	21	and	and	CCONJ
ftr-299	1550	22	the	the	DET
ftr-299	1550	23	president	president	NOUN
ftr-299	1550	24	.	.	PUNCT
ftr-299	1551	1	it	it	PRON
ftr-299	1551	2	is	be	AUX
ftr-299	1551	3	not	not	PART
ftr-299	1551	4	for	for	SCONJ
ftr-299	1551	5	the	the	DET
ftr-299	1551	6	judiciary	judiciary	NOUN
ftr-299	1551	7	to	to	PART
ftr-299	1551	8	search	search	VERB
ftr-299	1551	9	for	for	ADP
ftr-299	1551	10	new	new	ADJ
ftr-299	1551	11	standards	standard	NOUN
ftr-299	1551	12	by	by	ADP
ftr-299	1551	13	which	which	PRON
ftr-299	1551	14	to	to	PART
ftr-299	1551	15	negate	negate	VERB
ftr-299	1551	16	a	a	DET
ftr-299	1551	17	rational	rational	ADJ
ftr-299	1551	18	expression	expression	NOUN
ftr-299	1551	19	of	of	ADP
ftr-299	1551	20	the	the	DET
ftr-299	1551	21	nation	nation	NOUN
ftr-299	1551	22	via	via	ADP
ftr-299	1551	23	the	the	DET
ftr-299	1551	24	congress	congress	PROPN
ftr-299	1551	25	.	.	PUNCT
ftr-299	1552	1	b.	b.	PROPN
ftr-299	1552	2	same	same	ADJ
ftr-299	1552	3	-	-	PUNCT
ftr-299	1552	4	sex	sex	NOUN
ftr-299	1552	5	spouses	spouse	NOUN
ftr-299	1552	6	in	in	ADP
ftr-299	1552	7	valid	valid	ADJ
ftr-299	1552	8	marriages	marriage	NOUN
ftr-299	1552	9	now	now	ADV
ftr-299	1552	10	get	get	VERB
ftr-299	1552	11	to	to	PART
ftr-299	1552	12	share	share	VERB
ftr-299	1552	13	in	in	ADP
ftr-299	1552	14	marriage	marriage	NOUN
ftr-299	1552	15	penalties	penalty	NOUN
ftr-299	1552	16	and	and	CCONJ
ftr-299	1552	17	marriage	marriage	NOUN
ftr-299	1552	18	bonuses	bonus	NOUN
ftr-299	1552	19	when	when	SCONJ
ftr-299	1552	20	filing	file	VERB
ftr-299	1552	21	income	income	NOUN
ftr-299	1552	22	tax	tax	NOUN
ftr-299	1552	23	returns	return	NOUN
ftr-299	1552	24	because	because	SCONJ
ftr-299	1552	25	“	"	PUNCT
ftr-299	1552	26	the	the	DET
ftr-299	1552	27	principal	principal	ADJ
ftr-299	1552	28	purpose	purpose	NOUN
ftr-299	1552	29	and	and	CCONJ
ftr-299	1552	30	the	the	DET
ftr-299	1552	31	necessary	necessary	ADJ
ftr-299	1552	32	effect	effect	NOUN
ftr-299	1552	33	of	of	ADP
ftr-299	1552	34	[	[	X
ftr-299	1552	35	doma	doma	NOUN
ftr-299	1552	36	]	]	PUNCT
ftr-299	1552	37	are	be	AUX
ftr-299	1552	38	to	to	PART
ftr-299	1552	39	demean	demean	VERB
ftr-299	1552	40	those	those	DET
ftr-299	1552	41	persons	person	NOUN
ftr-299	1552	42	who	who	PRON
ftr-299	1552	43	are	be	AUX
ftr-299	1552	44	in	in	ADP
ftr-299	1552	45	a	a	DET
ftr-299	1552	46	lawful	lawful	ADJ
ftr-299	1552	47	samesex	samesex	NOUN
ftr-299	1552	48	marriage	marriage	NOUN
ftr-299	1552	49	.	.	PUNCT
ftr-299	1552	50	”	"	PUNCT
ftr-299	1553	1	united	united	PROPN
ftr-299	1553	2	states	states	PROPN
ftr-299	1553	3	v.	v.	ADP
ftr-299	1553	4	windsor	windsor	PROPN
ftr-299	1553	5	,	,	PUNCT
ftr-299	1553	6	133	133	NUM
ftr-299	1553	7	s.	s.	PROPN
ftr-299	1553	8	ct	ct	PROPN
ftr-299	1553	9	.	.	PROPN
ftr-299	1553	10	2675	2675	NUM
ftr-299	1553	11	(	(	PUNCT
ftr-299	1553	12	6/26/13	6/26/13	NUM
ftr-299	1553	13	)	)	PUNCT
ftr-299	1553	14	.	.	PUNCT
ftr-299	1554	1	the	the	DET
ftr-299	1554	2	defense	defense	NOUN
ftr-299	1554	3	of	of	ADP
ftr-299	1554	4	marriage	marriage	NOUN
ftr-299	1554	5	act	act	NOUN
ftr-299	1554	6	(	(	PUNCT
ftr-299	1554	7	doma	doma	NOUN
ftr-299	1554	8	)	)	PUNCT
ftr-299	1554	9	,	,	PUNCT
ftr-299	1554	10	pub	pub	NOUN
ftr-299	1554	11	.	.	PUNCT
ftr-299	1555	1	l.	l.	PROPN
ftr-299	1555	2	no	no	INTJ
ftr-299	1555	3	.	.	PUNCT
ftr-299	1556	1	104–199	104–199	NUM
ftr-299	1556	2	,	,	PUNCT
ftr-299	1556	3	110	110	NUM
ftr-299	1556	4	stat	stat	NOUN
ftr-299	1556	5	.	.	PUNCT
ftr-299	1557	1	2419	2419	NUM
ftr-299	1557	2	(	(	PUNCT
ftr-299	1557	3	1996	1996	NUM
ftr-299	1557	4	)	)	PUNCT
ftr-299	1557	5	,	,	PUNCT
ftr-299	1557	6	defines	define	VERB
ftr-299	1557	7	“	"	PUNCT
ftr-299	1557	8	marriage	marriage	NOUN
ftr-299	1557	9	”	"	PUNCT
ftr-299	1557	10	in	in	ADP
ftr-299	1557	11	any	any	DET
ftr-299	1557	12	act	act	NOUN
ftr-299	1557	13	of	of	ADP
ftr-299	1557	14	congress	congress	PROPN
ftr-299	1557	15	,	,	PUNCT
ftr-299	1557	16	which	which	PRON
ftr-299	1557	17	(	(	PUNCT
ftr-299	1557	18	of	of	ADP
ftr-299	1557	19	course	course	NOUN
ftr-299	1557	20	)	)	PUNCT
ftr-299	1557	21	includes	include	VERB
ftr-299	1557	22	the	the	DET
ftr-299	1557	23	code	code	NOUN
ftr-299	1557	24	,	,	PUNCT
ftr-299	1557	25	as	as	ADP
ftr-299	1557	26	a	a	DET
ftr-299	1557	27	legal	legal	ADJ
ftr-299	1557	28	union	union	NOUN
ftr-299	1557	29	“	"	PUNCT
ftr-299	1557	30	between	between	ADP
ftr-299	1557	31	one	one	NUM
ftr-299	1557	32	man	man	NOUN
ftr-299	1557	33	and	and	CCONJ
ftr-299	1557	34	one	one	NUM
ftr-299	1557	35	woman	woman	NOUN
ftr-299	1557	36	”	"	PUNCT
ftr-299	1557	37	as	as	ADP
ftr-299	1557	38	husband	husband	NOUN
ftr-299	1557	39	and	and	CCONJ
ftr-299	1557	40	wife	wife	NOUN
ftr-299	1557	41	.	.	PUNCT
ftr-299	1558	1	doma	doma	PROPN
ftr-299	1558	2	also	also	ADV
ftr-299	1558	3	defines	define	VERB
ftr-299	1558	4	the	the	DET
ftr-299	1558	5	word	word	NOUN
ftr-299	1558	6	“	"	PUNCT
ftr-299	1558	7	spouse	spouse	NOUN
ftr-299	1558	8	”	"	PUNCT
ftr-299	1558	9	to	to	PART
ftr-299	1558	10	mean	mean	VERB
ftr-299	1558	11	only	only	ADV
ftr-299	1558	12	a	a	DET
ftr-299	1558	13	person	person	NOUN
ftr-299	1558	14	of	of	ADP
ftr-299	1558	15	the	the	DET
ftr-299	1558	16	“	"	PUNCT
ftr-299	1558	17	opposite	opposite	ADJ
ftr-299	1558	18	sex	sex	NOUN
ftr-299	1558	19	”	"	PUNCT
ftr-299	1558	20	who	who	PRON
ftr-299	1558	21	is	be	AUX
ftr-299	1558	22	a	a	DET
ftr-299	1558	23	husband	husband	NOUN
ftr-299	1558	24	or	or	CCONJ
ftr-299	1558	25	wife	wife	NOUN
ftr-299	1558	26	.	.	PUNCT
ftr-299	1559	1	this	this	DET
ftr-299	1559	2	case	case	NOUN
ftr-299	1559	3	involved	involve	VERB
ftr-299	1559	4	whether	whether	SCONJ
ftr-299	1559	5	the	the	DET
ftr-299	1559	6	§	§	PROPN
ftr-299	1559	7	2056	2056	NUM
ftr-299	1559	8	estate	estate	NOUN
ftr-299	1559	9	tax	tax	NOUN
ftr-299	1559	10	marital	marital	ADJ
ftr-299	1559	11	deduction	deduction	NOUN
ftr-299	1559	12	was	be	AUX
ftr-299	1559	13	allowable	allowable	ADJ
ftr-299	1559	14	with	with	ADP
ftr-299	1559	15	respect	respect	NOUN
ftr-299	1559	16	to	to	ADP
ftr-299	1559	17	a	a	DET
ftr-299	1559	18	bequest	bequest	NOUN
ftr-299	1559	19	to	to	ADP
ftr-299	1559	20	a	a	DET
ftr-299	1559	21	same	same	ADJ
ftr-299	1559	22	-	-	PUNCT
ftr-299	1559	23	sex	sex	NOUN
ftr-299	1559	24	spouse	spouse	NOUN
ftr-299	1559	25	whose	whose	DET
ftr-299	1559	26	marriage	marriage	NOUN
ftr-299	1559	27	to	to	ADP
ftr-299	1559	28	the	the	DET
ftr-299	1559	29	decedent	decedent	NOUN
ftr-299	1559	30	was	be	AUX
ftr-299	1559	31	recognized	recognize	VERB
ftr-299	1559	32	under	under	ADP
ftr-299	1559	33	local	local	ADJ
ftr-299	1559	34	law	law	NOUN
ftr-299	1559	35	.	.	PUNCT
ftr-299	1560	1	the	the	DET
ftr-299	1560	2	supreme	supreme	PROPN
ftr-299	1560	3	court	court	PROPN
ftr-299	1560	4	held	hold	VERB
ftr-299	1560	5	that	that	SCONJ
ftr-299	1560	6	§	§	PROPN
ftr-299	1560	7	3	3	NUM
ftr-299	1560	8	of	of	ADP
ftr-299	1560	9	doma	doma	NOUN
ftr-299	1560	10	—	—	PUNCT
ftr-299	1560	11	the	the	DET
ftr-299	1560	12	provision	provision	NOUN
ftr-299	1560	13	that	that	PRON
ftr-299	1560	14	limits	limit	VERB
ftr-299	1560	15	the	the	DET
ftr-299	1560	16	meaning	meaning	NOUN
ftr-299	1560	17	of	of	ADP
ftr-299	1560	18	the	the	DET
ftr-299	1560	19	word	word	NOUN
ftr-299	1560	20	“	"	PUNCT
ftr-299	1560	21	marriage	marriage	NOUN
ftr-299	1560	22	”	"	PUNCT
ftr-299	1560	23	to	to	ADP
ftr-299	1560	24	“	"	PUNCT
ftr-299	1560	25	a	a	DET
ftr-299	1560	26	legal	legal	ADJ
ftr-299	1560	27	union	union	NOUN
ftr-299	1560	28	between	between	ADP
ftr-299	1560	29	one	one	NUM
ftr-299	1560	30	man	man	NOUN
ftr-299	1560	31	and	and	CCONJ
ftr-299	1560	32	one	one	NUM
ftr-299	1560	33	woman	woman	NOUN
ftr-299	1560	34	as	as	ADP
ftr-299	1560	35	husband	husband	NOUN
ftr-299	1560	36	and	and	CCONJ
ftr-299	1560	37	wife	wife	NOUN
ftr-299	1560	38	,	,	PUNCT
ftr-299	1560	39	”	"	PUNCT
ftr-299	1560	40	and	and	CCONJ
ftr-299	1560	41	provides	provide	VERB
ftr-299	1560	42	that	that	SCONJ
ftr-299	1560	43	“	"	PUNCT
ftr-299	1560	44	the	the	DET
ftr-299	1560	45	word	word	NOUN
ftr-299	1560	46	‘	'	PUNCT
ftr-299	1560	47	spouse	spouse	NOUN
ftr-299	1560	48	’	'	PUNCT
ftr-299	1560	49	refers	refer	VERB
ftr-299	1560	50	only	only	ADV
ftr-299	1560	51	to	to	ADP
ftr-299	1560	52	a	a	DET
ftr-299	1560	53	person	person	NOUN
ftr-299	1560	54	of	of	ADP
ftr-299	1560	55	the	the	DET
ftr-299	1560	56	opposite	opposite	ADJ
ftr-299	1560	57	sex	sex	NOUN
ftr-299	1560	58	who	who	PRON
ftr-299	1560	59	is	be	AUX
ftr-299	1560	60	a	a	DET
ftr-299	1560	61	husband	husband	NOUN
ftr-299	1560	62	or	or	CCONJ
ftr-299	1560	63	wife	wife	NOUN
ftr-299	1560	64	”	"	PUNCT
ftr-299	1560	65	—	—	PUNCT
ftr-299	1560	66	is	be	AUX
ftr-299	1560	67	an	an	DET
ftr-299	1560	68	unconstitutional	unconstitutional	ADJ
ftr-299	1560	69	denial	denial	NOUN
ftr-299	1560	70	of	of	ADP
ftr-299	1560	71	equal	equal	ADJ
ftr-299	1560	72	protection	protection	NOUN
ftr-299	1560	73	in	in	ADP
ftr-299	1560	74	violation	violation	NOUN
ftr-299	1560	75	of	of	ADP
ftr-299	1560	76	the	the	DET
ftr-299	1560	77	due	due	ADJ
ftr-299	1560	78	process	process	NOUN
ftr-299	1560	79	clause	clause	NOUN
ftr-299	1560	80	of	of	ADP
ftr-299	1560	81	the	the	DET
ftr-299	1560	82	fifth	fifth	ADJ
ftr-299	1560	83	amendment	amendment	NOUN
ftr-299	1560	84	.	.	PUNCT
ftr-299	1561	1	as	as	ADP
ftr-299	1561	2	a	a	DET
ftr-299	1561	3	result	result	NOUN
ftr-299	1561	4	,	,	PUNCT
ftr-299	1561	5	the	the	DET
ftr-299	1561	6	§	§	PROPN
ftr-299	1561	7	2056	2056	NUM
ftr-299	1561	8	estate	estate	NOUN
ftr-299	1561	9	tax	tax	NOUN
ftr-299	1561	10	marital	marital	ADJ
ftr-299	1561	11	deduction	deduction	NOUN
ftr-299	1561	12	was	be	AUX
ftr-299	1561	13	allowable	allowable	ADJ
ftr-299	1561	14	.	.	PUNCT
ftr-299	1562	1	it	it	PRON
ftr-299	1562	2	follows	follow	VERB
ftr-299	1562	3	that	that	SCONJ
ftr-299	1562	4	for	for	ADP
ftr-299	1562	5	income	income	NOUN
ftr-299	1562	6	tax	tax	NOUN
ftr-299	1562	7	purposes	purpose	NOUN
ftr-299	1562	8	same	same	ADJ
ftr-299	1562	9	-	-	PUNCT
ftr-299	1562	10	sex	sex	NOUN
ftr-299	1562	11	married	married	ADJ
ftr-299	1562	12	couples	couple	NOUN
ftr-299	1562	13	whose	whose	DET
ftr-299	1562	14	marriages	marriage	NOUN
ftr-299	1562	15	are	be	AUX
ftr-299	1562	16	recognized	recognize	VERB
ftr-299	1562	17	by	by	ADP
ftr-299	1562	18	local	local	ADJ
ftr-299	1562	19	law	law	NOUN
ftr-299	1562	20	are	be	AUX
ftr-299	1562	21	eligible	eligible	ADJ
ftr-299	1562	22	to	to	PART
ftr-299	1562	23	file	file	VERB
ftr-299	1562	24	a	a	DET
ftr-299	1562	25	joint	joint	ADJ
ftr-299	1562	26	return	return	NOUN
ftr-299	1562	27	and	and	CCONJ
ftr-299	1562	28	if	if	SCONJ
ftr-299	1562	29	they	they	PRON
ftr-299	1562	30	do	do	AUX
ftr-299	1562	31	not	not	PART
ftr-299	1562	32	file	file	VERB
ftr-299	1562	33	a	a	DET
ftr-299	1562	34	joint	joint	ADJ
ftr-299	1562	35	return	return	NOUN
ftr-299	1562	36	must	must	AUX
ftr-299	1562	37	file	file	VERB
ftr-299	1562	38	as	as	ADP
ftr-299	1562	39	married	married	ADJ
ftr-299	1562	40	filing	filing	NOUN
ftr-299	1562	41	separately	separately	ADV
ftr-299	1562	42	.	.	PUNCT
ftr-299	1563	1			X
ftr-299	1564	1	whether	whether	SCONJ
ftr-299	1564	2	this	this	DET
ftr-299	1564	3	result	result	NOUN
ftr-299	1564	4	applies	apply	VERB
ftr-299	1564	5	to	to	ADP
ftr-299	1564	6	a	a	DET
ftr-299	1564	7	same	same	ADJ
ftr-299	1564	8	sex	sex	NOUN
ftr-299	1564	9	married	married	ADJ
ftr-299	1564	10	couple	couple	NOUN
ftr-299	1564	11	that	that	PRON
ftr-299	1564	12	has	have	AUX
ftr-299	1564	13	moved	move	VERB
ftr-299	1564	14	from	from	ADP
ftr-299	1564	15	a	a	DET
ftr-299	1564	16	state	state	NOUN
ftr-299	1564	17	that	that	PRON
ftr-299	1564	18	recognizes	recognize	VERB
ftr-299	1564	19	same	same	ADJ
ftr-299	1564	20	sex	sex	NOUN
ftr-299	1564	21	marriage	marriage	NOUN
ftr-299	1564	22	to	to	ADP
ftr-299	1564	23	a	a	DET
ftr-299	1564	24	state	state	NOUN
ftr-299	1564	25	that	that	PRON
ftr-299	1564	26	does	do	AUX
ftr-299	1564	27	not	not	PART
ftr-299	1564	28	recognize	recognize	VERB
ftr-299	1564	29	same	same	ADJ
ftr-299	1564	30	sex	sex	NOUN
ftr-299	1564	31	marriage	marriage	NOUN
ftr-299	1564	32	is	be	AUX
ftr-299	1564	33	not	not	PART
ftr-299	1564	34	entirely	entirely	ADV
ftr-299	1564	35	clear	clear	ADJ
ftr-299	1564	36	.	.	PUNCT
ftr-299	1565	1	the	the	DET
ftr-299	1565	2	windsor	windsor	PROPN
ftr-299	1565	3	court	court	NOUN
ftr-299	1565	4	limited	limit	VERB
ftr-299	1565	5	its	its	PRON
ftr-299	1565	6	holding	holding	NOUN
ftr-299	1565	7	to	to	ADP
ftr-299	1565	8	the	the	DET
ftr-299	1565	9	definition	definition	NOUN
ftr-299	1565	10	of	of	ADP
ftr-299	1565	11	marriage	marriage	NOUN
ftr-299	1565	12	in	in	ADP
ftr-299	1565	13	§	§	PROPN
ftr-299	1565	14	3	3	NUM
ftr-299	1565	15	of	of	ADP
ftr-299	1565	16	doma	doma	NOUN
ftr-299	1565	17	and	and	CCONJ
ftr-299	1565	18	did	do	AUX
ftr-299	1565	19	not	not	PART
ftr-299	1565	20	address	address	VERB
ftr-299	1565	21	§	§	PROPN
ftr-299	1565	22	2	2	NUM
ftr-299	1565	23	,	,	PUNCT
ftr-299	1565	24	which	which	PRON
ftr-299	1565	25	allows	allow	VERB
ftr-299	1565	26	states	state	NOUN
ftr-299	1565	27	to	to	PART
ftr-299	1565	28	refuse	refuse	VERB
ftr-299	1565	29	to	to	PART
ftr-299	1565	30	recognize	recognize	VERB
ftr-299	1565	31	same	same	ADJ
ftr-299	1565	32	-	-	PUNCT
ftr-299	1565	33	sex	sex	NOUN
ftr-299	1565	34	marriages	marriage	NOUN
ftr-299	1565	35	from	from	ADP
ftr-299	1565	36	other	other	ADJ
ftr-299	1565	37	states	state	NOUN
ftr-299	1565	38	.	.	PUNCT
ftr-299	1566	1	section	section	NOUN
ftr-299	1566	2	2	2	NUM
ftr-299	1566	3	was	be	AUX
ftr-299	1566	4	not	not	PART
ftr-299	1566	5	challenged	challenge	VERB
ftr-299	1566	6	in	in	ADP
ftr-299	1566	7	windsor	windsor	NOUN
ftr-299	1566	8	.	.	PUNCT
ftr-299	1567	1	some	some	DET
ftr-299	1567	2	clue	clue	NOUN
ftr-299	1567	3	to	to	ADP
ftr-299	1567	4	future	future	ADJ
ftr-299	1567	5	guidance	guidance	NOUN
ftr-299	1567	6	might	might	AUX
ftr-299	1567	7	be	be	AUX
ftr-299	1567	8	found	find	VERB
ftr-299	1567	9	in	in	ADP
ftr-299	1567	10	rev	rev	PROPN
ftr-299	1567	11	.	.	PUNCT
ftr-299	1567	12	rul	rul	PROPN
ftr-299	1567	13	.	.	PUNCT
ftr-299	1568	1	58	58	NUM
ftr-299	1568	2	-	-	SYM
ftr-299	1568	3	66	66	NUM
ftr-299	1568	4	,	,	PUNCT
ftr-299	1568	5	rev	rev	PROPN
ftr-299	1568	6	.	.	PROPN
ftr-299	1568	7	rul	rul	PROPN
ftr-299	1568	8	.	.	PUNCT
ftr-299	1569	1	58	58	NUM
ftr-299	1569	2	-	-	SYM
ftr-299	1569	3	66	66	NUM
ftr-299	1569	4	,	,	PUNCT
ftr-299	1569	5	1958	1958	NUM
ftr-299	1569	6	-	-	SYM
ftr-299	1569	7	1	1	NUM
ftr-299	1569	8	c.b	c.b	PROPN
ftr-299	1569	9	.	.	PROPN
ftr-299	1569	10	60	60	NUM
ftr-299	1569	11	,	,	PUNCT
ftr-299	1569	12	in	in	ADP
ftr-299	1569	13	which	which	PRON
ftr-299	1569	14	the	the	DET
ftr-299	1569	15	irs	irs	PROPN
ftr-299	1569	16	ruled	rule	VERB
ftr-299	1569	17	that	that	SCONJ
ftr-299	1569	18	taxpayers	taxpayer	NOUN
ftr-299	1569	19	who	who	PRON
ftr-299	1569	20	entered	enter	VERB
ftr-299	1569	21	into	into	ADP
ftr-299	1569	22	a	a	DET
ftr-299	1569	23	common	common	ADJ
ftr-299	1569	24	-	-	PUNCT
ftr-299	1569	25	law	law	NOUN
ftr-299	1569	26	marriage	marriage	NOUN
ftr-299	1569	27	in	in	ADP
ftr-299	1569	28	a	a	DET
ftr-299	1569	29	state	state	NOUN
ftr-299	1569	30	that	that	PRON
ftr-299	1569	31	recognized	recognize	VERB
ftr-299	1569	32	common	common	ADJ
ftr-299	1569	33	law	law	NOUN
ftr-299	1569	34	marriage	marriage	NOUN
ftr-299	1569	35	would	would	AUX
ftr-299	1569	36	be	be	AUX
ftr-299	1569	37	treated	treat	VERB
ftr-299	1569	38	as	as	ADV
ftr-299	1569	39	married	marry	VERB
ftr-299	1569	40	for	for	ADP
ftr-299	1569	41	tax	tax	NOUN
ftr-299	1569	42	purposes	purpose	NOUN
ftr-299	1569	43	even	even	ADV
ftr-299	1569	44	if	if	SCONJ
ftr-299	1569	45	they	they	PRON
ftr-299	1569	46	later	later	ADV
ftr-299	1569	47	moved	move	VERB
ftr-299	1569	48	to	to	ADP
ftr-299	1569	49	a	a	DET
ftr-299	1569	50	state	state	NOUN
ftr-299	1569	51	in	in	ADP
ftr-299	1569	52	which	which	PRON
ftr-299	1569	53	a	a	DET
ftr-299	1569	54	ceremony	ceremony	NOUN
ftr-299	1569	55	is	be	AUX
ftr-299	1569	56	required	require	VERB
ftr-299	1569	57	to	to	PART
ftr-299	1569	58	initiate	initiate	VERB
ftr-299	1569	59	the	the	DET
ftr-299	1569	60	marital	marital	ADJ
ftr-299	1569	61	relationship	relationship	NOUN
ftr-299	1569	62	.	.	PUNCT
ftr-299	1570	1			NOUN
ftr-299	1570	2	other	other	ADJ
ftr-299	1570	3	questions	question	NOUN
ftr-299	1570	4	for	for	ADP
ftr-299	1570	5	a	a	DET
ftr-299	1570	6	future	future	ADJ
ftr-299	1570	7	time	time	NOUN
ftr-299	1570	8	include	include	VERB
ftr-299	1570	9	whether	whether	SCONJ
ftr-299	1570	10	same	same	ADJ
ftr-299	1570	11	sex	sex	NOUN
ftr-299	1570	12	spouses	spouse	NOUN
ftr-299	1570	13	can	can	AUX
ftr-299	1570	14	toggle	toggle	VERB
ftr-299	1570	15	into	into	ADP
ftr-299	1570	16	and	and	CCONJ
ftr-299	1570	17	out	out	ADP
ftr-299	1570	18	of	of	ADP
ftr-299	1570	19	marriages	marriage	NOUN
ftr-299	1570	20	when	when	SCONJ
ftr-299	1570	21	they	they	PRON
ftr-299	1570	22	change	change	VERB
ftr-299	1570	23	residence	residence	NOUN
ftr-299	1570	24	and	and	CCONJ
ftr-299	1570	25	whether	whether	SCONJ
ftr-299	1570	26	domestic	domestic	ADJ
ftr-299	1570	27	partnerships	partnership	NOUN
ftr-299	1570	28	in	in	ADP
ftr-299	1570	29	some	some	DET
ftr-299	1570	30	states	state	NOUN
ftr-299	1570	31	that	that	PRON
ftr-299	1570	32	are	be	AUX
ftr-299	1570	33	not	not	PART
ftr-299	1570	34	called	call	VERB
ftr-299	1570	35	marriage	marriage	NOUN
ftr-299	1570	36	will	will	AUX
ftr-299	1570	37	be	be	AUX
ftr-299	1570	38	treated	treat	VERB
ftr-299	1570	39	as	as	ADP
ftr-299	1570	40	marriage	marriage	NOUN
ftr-299	1570	41	under	under	ADP
ftr-299	1570	42	federal	federal	ADJ
ftr-299	1570	43	law	law	NOUN
ftr-299	1570	44	.	.	PUNCT
ftr-299	1571	1	304	304	NUM
ftr-299	1571	2	florida	florida	PROPN
ftr-299	1571	3	tax	tax	NOUN
ftr-299	1571	4	review	review	NOUN
ftr-299	1571	5	[	[	X
ftr-299	1571	6	vol	vol	NOUN
ftr-299	1571	7	.	.	PUNCT
ftr-299	1572	1	15:5	15:5	NUM
ftr-299	1572	2	c.	c.	PROPN
ftr-299	1572	3	shakespeare	shakespeare	PROPN
ftr-299	1572	4	called	call	VERB
ftr-299	1572	5	it	it	PRON
ftr-299	1572	6	“	"	PUNCT
ftr-299	1572	7	the	the	DET
ftr-299	1572	8	merry	merry	ADJ
ftr-299	1572	9	wives	wife	NOUN
ftr-299	1572	10	of	of	ADP
ftr-299	1572	11	windsor	windsor	NOUN
ftr-299	1572	12	.	.	PUNCT
ftr-299	1572	13	”	"	PUNCT
ftr-299	1573	1	and	and	CCONJ
ftr-299	1573	2	the	the	DET
ftr-299	1573	3	irs	irs	PROPN
ftr-299	1573	4	interprets	interpret	VERB
ftr-299	1573	5	windsor	windsor	NOUN
ftr-299	1573	6	broadly	broadly	ADV
ftr-299	1573	7	–	–	PUNCT
ftr-299	1573	8	a	a	DET
ftr-299	1573	9	same	same	ADJ
ftr-299	1573	10	-	-	PUNCT
ftr-299	1573	11	sex	sex	NOUN
ftr-299	1573	12	marriage	marriage	NOUN
ftr-299	1573	13	celebrated	celebrate	VERB
ftr-299	1573	14	under	under	ADP
ftr-299	1573	15	the	the	DET
ftr-299	1573	16	laws	law	NOUN
ftr-299	1573	17	of	of	ADP
ftr-299	1573	18	one	one	NUM
ftr-299	1573	19	state	state	NOUN
ftr-299	1573	20	is	be	AUX
ftr-299	1573	21	a	a	DET
ftr-299	1573	22	federal	federal	ADJ
ftr-299	1573	23	tax	tax	NOUN
ftr-299	1573	24	“	"	PUNCT
ftr-299	1573	25	marriage	marriage	NOUN
ftr-299	1573	26	”	"	PUNCT
ftr-299	1573	27	in	in	ADP
ftr-299	1573	28	every	every	DET
ftr-299	1573	29	state	state	NOUN
ftr-299	1573	30	.	.	PUNCT
ftr-299	1574	1	rev	rev	PROPN
ftr-299	1574	2	.	.	PROPN
ftr-299	1575	1	rul	rul	PROPN
ftr-299	1575	2	.	.	PUNCT
ftr-299	1576	1	2013	2013	NUM
ftr-299	1576	2	-	-	SYM
ftr-299	1576	3	17	17	NUM
ftr-299	1576	4	,	,	PUNCT
ftr-299	1576	5	2013	2013	NUM
ftr-299	1576	6	-	-	SYM
ftr-299	1576	7	38	38	NUM
ftr-299	1576	8	i.r.b	i.r.b	NOUN
ftr-299	1576	9	.	.	PUNCT
ftr-299	1577	1	201	201	NUM
ftr-299	1577	2	(	(	PUNCT
ftr-299	1577	3	8/29/13	8/29/13	NUM
ftr-299	1577	4	)	)	PUNCT
ftr-299	1577	5	.	.	PUNCT
ftr-299	1578	1	in	in	ADP
ftr-299	1578	2	the	the	DET
ftr-299	1578	3	wake	wake	NOUN
ftr-299	1578	4	of	of	ADP
ftr-299	1578	5	united	united	PROPN
ftr-299	1578	6	states	states	PROPN
ftr-299	1578	7	v.	v.	ADP
ftr-299	1578	8	windsor	windsor	PROPN
ftr-299	1578	9	,	,	PUNCT
ftr-299	1578	10	133	133	NUM
ftr-299	1578	11	s.	s.	PROPN
ftr-299	1578	12	ct	ct	PROPN
ftr-299	1578	13	.	.	PROPN
ftr-299	1578	14	2675	2675	NUM
ftr-299	1578	15	(	(	PUNCT
ftr-299	1578	16	2013	2013	NUM
ftr-299	1578	17	)	)	PUNCT
ftr-299	1578	18	,	,	PUNCT
ftr-299	1578	19	the	the	DET
ftr-299	1578	20	irs	irs	PROPN
ftr-299	1578	21	ruled	rule	VERB
ftr-299	1578	22	that	that	SCONJ
ftr-299	1578	23	the	the	DET
ftr-299	1578	24	marital	marital	ADJ
ftr-299	1578	25	status	status	NOUN
ftr-299	1578	26	of	of	ADP
ftr-299	1578	27	individuals	individual	NOUN
ftr-299	1578	28	of	of	ADP
ftr-299	1578	29	the	the	DET
ftr-299	1578	30	same	same	ADJ
ftr-299	1578	31	-	-	PUNCT
ftr-299	1578	32	sex	sex	NOUN
ftr-299	1578	33	who	who	PRON
ftr-299	1578	34	are	be	AUX
ftr-299	1578	35	lawfully	lawfully	ADV
ftr-299	1578	36	married	marry	VERB
ftr-299	1578	37	under	under	ADP
ftr-299	1578	38	the	the	DET
ftr-299	1578	39	laws	law	NOUN
ftr-299	1578	40	of	of	ADP
ftr-299	1578	41	a	a	DET
ftr-299	1578	42	state	state	NOUN
ftr-299	1578	43	that	that	PRON
ftr-299	1578	44	recognizes	recognize	VERB
ftr-299	1578	45	such	such	ADJ
ftr-299	1578	46	marriages	marriage	NOUN
ftr-299	1578	47	will	will	AUX
ftr-299	1578	48	be	be	AUX
ftr-299	1578	49	recognized	recognize	VERB
ftr-299	1578	50	for	for	ADP
ftr-299	1578	51	all	all	DET
ftr-299	1578	52	purposes	purpose	NOUN
ftr-299	1578	53	.	.	PUNCT
ftr-299	1579	1	the	the	DET
ftr-299	1579	2	ruling	ruling	NOUN
ftr-299	1579	3	held	hold	VERB
ftr-299	1579	4	that	that	SCONJ
ftr-299	1579	5	for	for	ADP
ftr-299	1579	6	federal	federal	ADJ
ftr-299	1579	7	tax	tax	NOUN
ftr-299	1579	8	purposes	purpose	NOUN
ftr-299	1579	9	(	(	PUNCT
ftr-299	1579	10	1	1	X
ftr-299	1579	11	)	)	PUNCT
ftr-299	1579	12	the	the	DET
ftr-299	1579	13	terms	term	NOUN
ftr-299	1579	14	“	"	PUNCT
ftr-299	1579	15	spouse	spouse	NOUN
ftr-299	1579	16	,	,	PUNCT
ftr-299	1579	17	”	"	PUNCT
ftr-299	1579	18	“	"	PUNCT
ftr-299	1579	19	husband	husband	NOUN
ftr-299	1579	20	and	and	CCONJ
ftr-299	1579	21	wife	wife	NOUN
ftr-299	1579	22	,	,	PUNCT
ftr-299	1579	23	”	"	PUNCT
ftr-299	1579	24	“	"	PUNCT
ftr-299	1579	25	husband	husband	NOUN
ftr-299	1579	26	,	,	PUNCT
ftr-299	1579	27	”	"	PUNCT
ftr-299	1579	28	and	and	CCONJ
ftr-299	1579	29	“	"	PUNCT
ftr-299	1579	30	wife	wife	NOUN
ftr-299	1579	31	”	"	PUNCT
ftr-299	1579	32	include	include	VERB
ftr-299	1579	33	an	an	DET
ftr-299	1579	34	individual	individual	NOUN
ftr-299	1579	35	married	marry	VERB
ftr-299	1579	36	to	to	ADP
ftr-299	1579	37	a	a	DET
ftr-299	1579	38	person	person	NOUN
ftr-299	1579	39	of	of	ADP
ftr-299	1579	40	the	the	DET
ftr-299	1579	41	same	same	ADJ
ftr-299	1579	42	sex	sex	NOUN
ftr-299	1579	43	if	if	SCONJ
ftr-299	1579	44	the	the	DET
ftr-299	1579	45	individuals	individual	NOUN
ftr-299	1579	46	are	be	AUX
ftr-299	1579	47	lawfully	lawfully	ADV
ftr-299	1579	48	married	marry	VERB
ftr-299	1579	49	under	under	ADP
ftr-299	1579	50	state	state	NOUN
ftr-299	1579	51	law	law	NOUN
ftr-299	1579	52	,	,	PUNCT
ftr-299	1579	53	and	and	CCONJ
ftr-299	1579	54	the	the	DET
ftr-299	1579	55	term	term	NOUN
ftr-299	1579	56	“	"	PUNCT
ftr-299	1579	57	marriage	marriage	NOUN
ftr-299	1579	58	”	"	PUNCT
ftr-299	1579	59	includes	include	VERB
ftr-299	1579	60	such	such	DET
ftr-299	1579	61	a	a	DET
ftr-299	1579	62	marriage	marriage	NOUN
ftr-299	1579	63	between	between	ADP
ftr-299	1579	64	individuals	individual	NOUN
ftr-299	1579	65	of	of	ADP
ftr-299	1579	66	the	the	DET
ftr-299	1579	67	same	same	ADJ
ftr-299	1579	68	sex	sex	NOUN
ftr-299	1579	69	;	;	PUNCT
ftr-299	1579	70	and	and	CCONJ
ftr-299	1579	71	(	(	PUNCT
ftr-299	1579	72	2	2	X
ftr-299	1579	73	)	)	PUNCT
ftr-299	1579	74	a	a	DET
ftr-299	1579	75	marriage	marriage	NOUN
ftr-299	1579	76	of	of	ADP
ftr-299	1579	77	samesex	samesex	NOUN
ftr-299	1579	78	individuals	individual	NOUN
ftr-299	1579	79	that	that	PRON
ftr-299	1579	80	was	be	AUX
ftr-299	1579	81	validly	validly	ADV
ftr-299	1579	82	entered	enter	VERB
ftr-299	1579	83	into	into	ADP
ftr-299	1579	84	in	in	ADP
ftr-299	1579	85	a	a	DET
ftr-299	1579	86	state	state	NOUN
ftr-299	1579	87	whose	whose	DET
ftr-299	1579	88	laws	law	NOUN
ftr-299	1579	89	authorize	authorize	VERB
ftr-299	1579	90	the	the	DET
ftr-299	1579	91	marriage	marriage	NOUN
ftr-299	1579	92	of	of	ADP
ftr-299	1579	93	two	two	NUM
ftr-299	1579	94	individuals	individual	NOUN
ftr-299	1579	95	of	of	ADP
ftr-299	1579	96	the	the	DET
ftr-299	1579	97	same	same	ADJ
ftr-299	1579	98	sex	sex	NOUN
ftr-299	1579	99	will	will	AUX
ftr-299	1579	100	be	be	AUX
ftr-299	1579	101	recognized	recognize	VERB
ftr-299	1579	102	even	even	ADV
ftr-299	1579	103	if	if	SCONJ
ftr-299	1579	104	the	the	DET
ftr-299	1579	105	married	married	ADJ
ftr-299	1579	106	couple	couple	NOUN
ftr-299	1579	107	is	be	AUX
ftr-299	1579	108	domiciled	domicile	VERB
ftr-299	1579	109	in	in	ADP
ftr-299	1579	110	a	a	DET
ftr-299	1579	111	state	state	NOUN
ftr-299	1579	112	that	that	PRON
ftr-299	1579	113	does	do	AUX
ftr-299	1579	114	not	not	PART
ftr-299	1579	115	recognize	recognize	VERB
ftr-299	1579	116	the	the	DET
ftr-299	1579	117	validity	validity	NOUN
ftr-299	1579	118	of	of	ADP
ftr-299	1579	119	same	same	ADJ
ftr-299	1579	120	-	-	PUNCT
ftr-299	1579	121	sex	sex	NOUN
ftr-299	1579	122	marriages	marriage	NOUN
ftr-299	1579	123	.	.	PUNCT
ftr-299	1580	1	however	however	ADV
ftr-299	1580	2	the	the	DET
ftr-299	1580	3	terms	term	NOUN
ftr-299	1580	4	“	"	PUNCT
ftr-299	1580	5	spouse	spouse	NOUN
ftr-299	1580	6	,	,	PUNCT
ftr-299	1580	7	”	"	PUNCT
ftr-299	1580	8	“	"	PUNCT
ftr-299	1580	9	husband	husband	NOUN
ftr-299	1580	10	and	and	CCONJ
ftr-299	1580	11	wife	wife	NOUN
ftr-299	1580	12	,	,	PUNCT
ftr-299	1580	13	”	"	PUNCT
ftr-299	1580	14	“	"	PUNCT
ftr-299	1580	15	husband	husband	NOUN
ftr-299	1580	16	,	,	PUNCT
ftr-299	1580	17	”	"	PUNCT
ftr-299	1580	18	and	and	CCONJ
ftr-299	1580	19	“	"	PUNCT
ftr-299	1580	20	wife	wife	NOUN
ftr-299	1580	21	”	"	PUNCT
ftr-299	1580	22	do	do	AUX
ftr-299	1580	23	not	not	PART
ftr-299	1580	24	include	include	VERB
ftr-299	1580	25	individuals	individual	NOUN
ftr-299	1580	26	(	(	PUNCT
ftr-299	1580	27	whether	whether	SCONJ
ftr-299	1580	28	of	of	ADP
ftr-299	1580	29	the	the	DET
ftr-299	1580	30	opposite	opposite	ADJ
ftr-299	1580	31	sex	sex	NOUN
ftr-299	1580	32	or	or	CCONJ
ftr-299	1580	33	the	the	DET
ftr-299	1580	34	same	same	ADJ
ftr-299	1580	35	sex	sex	NOUN
ftr-299	1580	36	)	)	PUNCT
ftr-299	1580	37	who	who	PRON
ftr-299	1580	38	have	have	AUX
ftr-299	1580	39	entered	enter	VERB
ftr-299	1580	40	into	into	ADP
ftr-299	1580	41	a	a	DET
ftr-299	1580	42	registered	register	VERB
ftr-299	1580	43	domestic	domestic	ADJ
ftr-299	1580	44	partnership	partnership	NOUN
ftr-299	1580	45	,	,	PUNCT
ftr-299	1580	46	civil	civil	ADJ
ftr-299	1580	47	union	union	NOUN
ftr-299	1580	48	,	,	PUNCT
ftr-299	1580	49	or	or	CCONJ
ftr-299	1580	50	other	other	ADJ
ftr-299	1580	51	similar	similar	ADJ
ftr-299	1580	52	formal	formal	ADJ
ftr-299	1580	53	relationship	relationship	NOUN
ftr-299	1580	54	recognized	recognize	VERB
ftr-299	1580	55	under	under	ADP
ftr-299	1580	56	state	state	NOUN
ftr-299	1580	57	law	law	NOUN
ftr-299	1580	58	that	that	PRON
ftr-299	1580	59	is	be	AUX
ftr-299	1580	60	not	not	PART
ftr-299	1580	61	denominated	denominate	VERB
ftr-299	1580	62	as	as	ADP
ftr-299	1580	63	a	a	DET
ftr-299	1580	64	marriage	marriage	NOUN
ftr-299	1580	65	under	under	ADP
ftr-299	1580	66	the	the	DET
ftr-299	1580	67	laws	law	NOUN
ftr-299	1580	68	of	of	ADP
ftr-299	1580	69	that	that	DET
ftr-299	1580	70	state	state	NOUN
ftr-299	1580	71	,	,	PUNCT
ftr-299	1580	72	and	and	CCONJ
ftr-299	1580	73	the	the	DET
ftr-299	1580	74	term	term	NOUN
ftr-299	1580	75	“	"	PUNCT
ftr-299	1580	76	marriage	marriage	NOUN
ftr-299	1580	77	”	"	PUNCT
ftr-299	1580	78	does	do	AUX
ftr-299	1580	79	not	not	PART
ftr-299	1580	80	include	include	VERB
ftr-299	1580	81	such	such	ADJ
ftr-299	1580	82	formal	formal	ADJ
ftr-299	1580	83	relationships	relationship	NOUN
ftr-299	1580	84	.	.	PUNCT
ftr-299	1581	1			NOUN
ftr-299	1581	2	taxpayers	taxpayer	NOUN
ftr-299	1581	3	may	may	AUX
ftr-299	1581	4	file	file	VERB
ftr-299	1581	5	amended	amend	VERB
ftr-299	1581	6	returns	return	NOUN
ftr-299	1581	7	,	,	PUNCT
ftr-299	1581	8	adjusted	adjusted	ADJ
ftr-299	1581	9	returns	return	NOUN
ftr-299	1581	10	,	,	PUNCT
ftr-299	1581	11	or	or	CCONJ
ftr-299	1581	12	claims	claim	NOUN
ftr-299	1581	13	for	for	ADP
ftr-299	1581	14	credit	credit	NOUN
ftr-299	1581	15	or	or	CCONJ
ftr-299	1581	16	refund	refund	VERB
ftr-299	1581	17	for	for	ADP
ftr-299	1581	18	any	any	DET
ftr-299	1581	19	overpayment	overpayment	NOUN
ftr-299	1581	20	of	of	ADP
ftr-299	1581	21	tax	tax	NOUN
ftr-299	1581	22	resulting	result	VERB
ftr-299	1581	23	from	from	ADP
ftr-299	1581	24	this	this	DET
ftr-299	1581	25	ruling	ruling	NOUN
ftr-299	1581	26	if	if	SCONJ
ftr-299	1581	27	the	the	DET
ftr-299	1581	28	statute	statute	NOUN
ftr-299	1581	29	of	of	ADP
ftr-299	1581	30	limitations	limitation	NOUN
ftr-299	1581	31	is	be	AUX
ftr-299	1581	32	open	open	ADJ
ftr-299	1581	33	.	.	PUNCT
ftr-299	1582	1	the	the	DET
ftr-299	1582	2	ruling	ruling	NOUN
ftr-299	1582	3	applies	apply	VERB
ftr-299	1582	4	retroactively	retroactively	ADV
ftr-299	1582	5	with	with	ADP
ftr-299	1582	6	respect	respect	NOUN
ftr-299	1582	7	to	to	ADP
ftr-299	1582	8	any	any	DET
ftr-299	1582	9	employee	employee	NOUN
ftr-299	1582	10	benefit	benefit	NOUN
ftr-299	1582	11	plan	plan	NOUN
ftr-299	1582	12	or	or	CCONJ
ftr-299	1582	13	arrangement	arrangement	NOUN
ftr-299	1582	14	or	or	CCONJ
ftr-299	1582	15	any	any	DET
ftr-299	1582	16	benefit	benefit	NOUN
ftr-299	1582	17	provided	provide	VERB
ftr-299	1582	18	thereunder	thereunder	NOUN
ftr-299	1582	19	for	for	ADP
ftr-299	1582	20	purposes	purpose	NOUN
ftr-299	1582	21	of	of	ADP
ftr-299	1582	22	filing	file	VERB
ftr-299	1582	23	original	original	ADJ
ftr-299	1582	24	returns	return	NOUN
ftr-299	1582	25	,	,	PUNCT
ftr-299	1582	26	amended	amend	VERB
ftr-299	1582	27	returns	return	NOUN
ftr-299	1582	28	,	,	PUNCT
ftr-299	1582	29	adjusted	adjusted	ADJ
ftr-299	1582	30	returns	return	NOUN
ftr-299	1582	31	,	,	PUNCT
ftr-299	1582	32	or	or	CCONJ
ftr-299	1582	33	claims	claim	NOUN
ftr-299	1582	34	for	for	ADP
ftr-299	1582	35	credit	credit	NOUN
ftr-299	1582	36	or	or	CCONJ
ftr-299	1582	37	refund	refund	NOUN
ftr-299	1582	38	of	of	ADP
ftr-299	1582	39	an	an	DET
ftr-299	1582	40	overpayment	overpayment	NOUN
ftr-299	1582	41	of	of	ADP
ftr-299	1582	42	tax	tax	NOUN
ftr-299	1582	43	concerning	concern	VERB
ftr-299	1582	44	employment	employment	NOUN
ftr-299	1582	45	tax	tax	NOUN
ftr-299	1582	46	and	and	CCONJ
ftr-299	1582	47	income	income	NOUN
ftr-299	1582	48	tax	tax	NOUN
ftr-299	1582	49	with	with	ADP
ftr-299	1582	50	respect	respect	NOUN
ftr-299	1582	51	to	to	ADP
ftr-299	1582	52	employer	employer	NOUN
ftr-299	1582	53	-	-	PUNCT
ftr-299	1582	54	provided	provide	VERB
ftr-299	1582	55	health	health	NOUN
ftr-299	1582	56	coverage	coverage	NOUN
ftr-299	1582	57	benefits	benefit	NOUN
ftr-299	1582	58	or	or	CCONJ
ftr-299	1582	59	fringe	fringe	NOUN
ftr-299	1582	60	benefits	benefit	NOUN
ftr-299	1582	61	that	that	PRON
ftr-299	1582	62	were	be	AUX
ftr-299	1582	63	provided	provide	VERB
ftr-299	1582	64	by	by	ADP
ftr-299	1582	65	the	the	DET
ftr-299	1582	66	employer	employer	NOUN
ftr-299	1582	67	and	and	CCONJ
ftr-299	1582	68	are	be	AUX
ftr-299	1582	69	excludable	excludable	ADJ
ftr-299	1582	70	from	from	ADP
ftr-299	1582	71	income	income	NOUN
ftr-299	1582	72	under	under	ADP
ftr-299	1582	73	§	§	PROPN
ftr-299	1582	74	§	§	PROPN
ftr-299	1582	75	106	106	NUM
ftr-299	1582	76	,	,	PUNCT
ftr-299	1582	77	117(d	117(d	PROPN
ftr-299	1582	78	)	)	PUNCT
ftr-299	1582	79	,	,	PUNCT
ftr-299	1582	80	119	119	NUM
ftr-299	1582	81	,	,	PUNCT
ftr-299	1582	82	129	129	NUM
ftr-299	1582	83	,	,	PUNCT
ftr-299	1582	84	or	or	CCONJ
ftr-299	1582	85	132	132	NUM
ftr-299	1582	86	based	base	VERB
ftr-299	1582	87	on	on	ADP
ftr-299	1582	88	an	an	DET
ftr-299	1582	89	individual	individual	NOUN
ftr-299	1582	90	’s	’s	PART
ftr-299	1582	91	marital	marital	ADJ
ftr-299	1582	92	status	status	NOUN
ftr-299	1582	93	.	.	PUNCT
ftr-299	1583	1	d.	d.	PROPN
ftr-299	1583	2	correcting	correct	VERB
ftr-299	1583	3	overpayments	overpayment	NOUN
ftr-299	1583	4	of	of	ADP
ftr-299	1583	5	fica	fica	PROPN
ftr-299	1583	6	taxes	taxis	NOUN
ftr-299	1583	7	and	and	CCONJ
ftr-299	1583	8	income	income	NOUN
ftr-299	1583	9	tax	tax	NOUN
ftr-299	1583	10	withholding	withholding	NOUN
ftr-299	1583	11	resulting	result	VERB
ftr-299	1583	12	from	from	ADP
ftr-299	1583	13	the	the	DET
ftr-299	1583	14	windsor	windsor	NOUN
ftr-299	1583	15	decision	decision	NOUN
ftr-299	1583	16	and	and	CCONJ
ftr-299	1583	17	rev	rev	NOUN
ftr-299	1583	18	.	.	PROPN
ftr-299	1583	19	rul	rul	PROPN
ftr-299	1583	20	.	.	PUNCT
ftr-299	1584	1	2013	2013	NUM
ftr-299	1584	2	-	-	SYM
ftr-299	1584	3	17	17	NUM
ftr-299	1584	4	just	just	ADV
ftr-299	1584	5	got	get	VERB
ftr-299	1584	6	a	a	DET
ftr-299	1584	7	little	little	ADJ
ftr-299	1584	8	easier	easy	ADJ
ftr-299	1584	9	.	.	PUNCT
ftr-299	1585	1	notice	notice	VERB
ftr-299	1585	2	2013	2013	NUM
ftr-299	1585	3	-	-	SYM
ftr-299	1585	4	61	61	NUM
ftr-299	1585	5	,	,	PUNCT
ftr-299	1585	6	2013	2013	NUM
ftr-299	1585	7	-	-	SYM
ftr-299	1585	8	44	44	NUM
ftr-299	1585	9	i.r.b	i.r.b	NOUN
ftr-299	1585	10	.	.	PUNCT
ftr-299	1586	1	432	432	NUM
ftr-299	1586	2	(	(	PUNCT
ftr-299	1586	3	9/23/13	9/23/13	NUM
ftr-299	1586	4	)	)	PUNCT
ftr-299	1586	5	.	.	PUNCT
ftr-299	1587	1	in	in	ADP
ftr-299	1587	2	the	the	DET
ftr-299	1587	3	wake	wake	NOUN
ftr-299	1587	4	of	of	ADP
ftr-299	1587	5	united	united	PROPN
ftr-299	1587	6	states	states	PROPN
ftr-299	1587	7	v.	v.	ADP
ftr-299	1587	8	windsor	windsor	PROPN
ftr-299	1587	9	,	,	PUNCT
ftr-299	1587	10	133	133	NUM
ftr-299	1587	11	s.	s.	PROPN
ftr-299	1587	12	ct	ct	PROPN
ftr-299	1587	13	.	.	PROPN
ftr-299	1587	14	2675	2675	NUM
ftr-299	1587	15	(	(	PUNCT
ftr-299	1587	16	2013	2013	NUM
ftr-299	1587	17	)	)	PUNCT
ftr-299	1587	18	,	,	PUNCT
ftr-299	1587	19	the	the	DET
ftr-299	1587	20	irs	irs	PROPN
ftr-299	1587	21	issued	issue	VERB
ftr-299	1587	22	rev	rev	PROPN
ftr-299	1587	23	.	.	PROPN
ftr-299	1587	24	rul	rul	PROPN
ftr-299	1587	25	.	.	PUNCT
ftr-299	1588	1	2013	2013	NUM
ftr-299	1588	2	-	-	SYM
ftr-299	1588	3	17	17	NUM
ftr-299	1588	4	,	,	PUNCT
ftr-299	1588	5	2013	2013	NUM
ftr-299	1588	6	-	-	SYM
ftr-299	1588	7	38	38	NUM
ftr-299	1588	8	i.r.b	i.r.b	NOUN
ftr-299	1588	9	.	.	PUNCT
ftr-299	1589	1	201	201	NUM
ftr-299	1589	2	(	(	PUNCT
ftr-299	1589	3	8/29/13	8/29/13	NUM
ftr-299	1589	4	)	)	PUNCT
ftr-299	1589	5	,	,	PUNCT
ftr-299	1589	6	discussed	discuss	VERB
ftr-299	1589	7	in	in	ADP
ftr-299	1589	8	section	section	NOUN
ftr-299	1589	9	v.a	v.a	PROPN
ftr-299	1589	10	.	.	PROPN
ftr-299	1589	11	of	of	ADP
ftr-299	1589	12	this	this	DET
ftr-299	1589	13	outline	outline	NOUN
ftr-299	1589	14	,	,	PUNCT
ftr-299	1589	15	in	in	ADP
ftr-299	1589	16	which	which	PRON
ftr-299	1589	17	it	it	PRON
ftr-299	1589	18	ruled	rule	VERB
ftr-299	1589	19	that	that	SCONJ
ftr-299	1589	20	same	same	ADJ
ftr-299	1589	21	-	-	PUNCT
ftr-299	1589	22	sex	sex	NOUN
ftr-299	1589	23	couples	couple	NOUN
ftr-299	1589	24	who	who	PRON
ftr-299	1589	25	are	be	AUX
ftr-299	1589	26	lawfully	lawfully	ADV
ftr-299	1589	27	married	marry	VERB
ftr-299	1589	28	under	under	ADP
ftr-299	1589	29	the	the	DET
ftr-299	1589	30	laws	law	NOUN
ftr-299	1589	31	of	of	ADP
ftr-299	1589	32	a	a	DET
ftr-299	1589	33	state	state	NOUN
ftr-299	1589	34	or	or	CCONJ
ftr-299	1589	35	foreign	foreign	ADJ
ftr-299	1589	36	jurisdiction	jurisdiction	NOUN
ftr-299	1589	37	will	will	AUX
ftr-299	1589	38	be	be	AUX
ftr-299	1589	39	recognized	recognize	VERB
ftr-299	1589	40	as	as	ADP
ftr-299	1589	41	married	married	ADJ
ftr-299	1589	42	for	for	ADP
ftr-299	1589	43	federal	federal	ADJ
ftr-299	1589	44	tax	tax	NOUN
ftr-299	1589	45	purposes	purpose	NOUN
ftr-299	1589	46	.	.	PUNCT
ftr-299	1590	1	rev	rev	PROPN
ftr-299	1590	2	.	.	PROPN
ftr-299	1591	1	rul	rul	PROPN
ftr-299	1591	2	.	.	PUNCT
ftr-299	1591	3	2013	2013	NUM
ftr-299	1591	4	-	-	SYM
ftr-299	1591	5	17	17	NUM
ftr-299	1591	6	permits	permit	VERB
ftr-299	1591	7	taxpayers	taxpayer	NOUN
ftr-299	1591	8	to	to	PART
ftr-299	1591	9	file	file	VERB
ftr-299	1591	10	amended	amend	VERB
ftr-299	1591	11	returns	return	NOUN
ftr-299	1591	12	,	,	PUNCT
ftr-299	1591	13	adjusted	adjusted	ADJ
ftr-299	1591	14	returns	return	NOUN
ftr-299	1591	15	,	,	PUNCT
ftr-299	1591	16	or	or	CCONJ
ftr-299	1591	17	claims	claim	NOUN
ftr-299	1591	18	for	for	ADP
ftr-299	1591	19	credit	credit	NOUN
ftr-299	1591	20	or	or	CCONJ
ftr-299	1591	21	refund	refund	VERB
ftr-299	1591	22	for	for	ADP
ftr-299	1591	23	any	any	DET
ftr-299	1591	24	overpayment	overpayment	NOUN
ftr-299	1591	25	of	of	ADP
ftr-299	1591	26	tax	tax	NOUN
ftr-299	1591	27	resulting	result	VERB
ftr-299	1591	28	from	from	ADP
ftr-299	1591	29	the	the	DET
ftr-299	1591	30	ruling	ruling	NOUN
ftr-299	1591	31	if	if	SCONJ
ftr-299	1591	32	the	the	DET
ftr-299	1591	33	statute	statute	NOUN
ftr-299	1591	34	of	of	ADP
ftr-299	1591	35	limitations	limitation	NOUN
ftr-299	1591	36	is	be	AUX
ftr-299	1591	37	open	open	ADJ
ftr-299	1591	38	.	.	PUNCT
ftr-299	1592	1	the	the	DET
ftr-299	1592	2	notice	notice	NOUN
ftr-299	1592	3	provides	provide	VERB
ftr-299	1592	4	guidance	guidance	NOUN
ftr-299	1592	5	for	for	ADP
ftr-299	1592	6	2014	2014	NUM
ftr-299	1592	7	]	]	PUNCT
ftr-299	1592	8	recent	recent	ADJ
ftr-299	1592	9	developments	development	NOUN
ftr-299	1592	10	in	in	ADP
ftr-299	1592	11	federal	federal	ADJ
ftr-299	1592	12	income	income	NOUN
ftr-299	1592	13	taxation	taxation	NOUN
ftr-299	1592	14	305	305	NUM
ftr-299	1592	15	employers	employer	NOUN
ftr-299	1592	16	and	and	CCONJ
ftr-299	1592	17	employees	employee	NOUN
ftr-299	1592	18	to	to	PART
ftr-299	1592	19	make	make	VERB
ftr-299	1592	20	claims	claim	NOUN
ftr-299	1592	21	for	for	ADP
ftr-299	1592	22	refunds	refund	NOUN
ftr-299	1592	23	or	or	CCONJ
ftr-299	1592	24	adjustments	adjustment	NOUN
ftr-299	1592	25	of	of	ADP
ftr-299	1592	26	overpayments	overpayment	NOUN
ftr-299	1592	27	of	of	ADP
ftr-299	1592	28	fica	fica	PROPN
ftr-299	1592	29	taxes	taxis	NOUN
ftr-299	1592	30	and	and	CCONJ
ftr-299	1592	31	federal	federal	ADJ
ftr-299	1592	32	income	income	NOUN
ftr-299	1592	33	tax	tax	NOUN
ftr-299	1592	34	withholding	withholding	NOUN
ftr-299	1592	35	with	with	ADP
ftr-299	1592	36	respect	respect	NOUN
ftr-299	1592	37	to	to	ADP
ftr-299	1592	38	:	:	PUNCT
ftr-299	1592	39	(	(	PUNCT
ftr-299	1592	40	1	1	X
ftr-299	1592	41	)	)	PUNCT
ftr-299	1592	42	health	health	NOUN
ftr-299	1592	43	coverage	coverage	NOUN
ftr-299	1592	44	benefits	benefit	NOUN
ftr-299	1592	45	or	or	CCONJ
ftr-299	1592	46	fringe	fringe	NOUN
ftr-299	1592	47	benefits	benefit	NOUN
ftr-299	1592	48	provided	provide	VERB
ftr-299	1592	49	by	by	ADP
ftr-299	1592	50	an	an	DET
ftr-299	1592	51	employer	employer	NOUN
ftr-299	1592	52	to	to	ADP
ftr-299	1592	53	a	a	DET
ftr-299	1592	54	same	same	ADJ
ftr-299	1592	55	-	-	PUNCT
ftr-299	1592	56	sex	sex	NOUN
ftr-299	1592	57	spouse	spouse	NOUN
ftr-299	1592	58	that	that	PRON
ftr-299	1592	59	are	be	AUX
ftr-299	1592	60	excludable	excludable	ADJ
ftr-299	1592	61	from	from	ADP
ftr-299	1592	62	income	income	NOUN
ftr-299	1592	63	under	under	ADP
ftr-299	1592	64	§	§	PROPN
ftr-299	1592	65	§	§	PROPN
ftr-299	1592	66	106	106	NUM
ftr-299	1592	67	,	,	PUNCT
ftr-299	1592	68	117(d	117(d	PROPN
ftr-299	1592	69	)	)	PUNCT
ftr-299	1592	70	,	,	PUNCT
ftr-299	1592	71	119	119	NUM
ftr-299	1592	72	,	,	PUNCT
ftr-299	1592	73	129	129	NUM
ftr-299	1592	74	,	,	PUNCT
ftr-299	1592	75	or	or	CCONJ
ftr-299	1592	76	132	132	NUM
ftr-299	1592	77	based	base	VERB
ftr-299	1592	78	on	on	ADP
ftr-299	1592	79	an	an	DET
ftr-299	1592	80	individual	individual	NOUN
ftr-299	1592	81	’s	’s	PART
ftr-299	1592	82	marital	marital	ADJ
ftr-299	1592	83	status	status	NOUN
ftr-299	1592	84	,	,	PUNCT
ftr-299	1592	85	and	and	CCONJ
ftr-299	1592	86	(	(	PUNCT
ftr-299	1592	87	2	2	X
ftr-299	1592	88	)	)	PUNCT
ftr-299	1592	89	remuneration	remuneration	NOUN
ftr-299	1592	90	for	for	ADP
ftr-299	1592	91	services	service	NOUN
ftr-299	1592	92	performed	perform	VERB
ftr-299	1592	93	in	in	ADP
ftr-299	1592	94	the	the	DET
ftr-299	1592	95	employ	employ	NOUN
ftr-299	1592	96	of	of	ADP
ftr-299	1592	97	an	an	DET
ftr-299	1592	98	individual	individual	NOUN
ftr-299	1592	99	’s	’s	PART
ftr-299	1592	100	spouse	spouse	NOUN
ftr-299	1592	101	that	that	PRON
ftr-299	1592	102	are	be	AUX
ftr-299	1592	103	excepted	except	VERB
ftr-299	1592	104	from	from	ADP
ftr-299	1592	105	fica	fica	PROPN
ftr-299	1592	106	tax	tax	PROPN
ftr-299	1592	107	under	under	ADP
ftr-299	1592	108	§	§	PROPN
ftr-299	1592	109	3121(b)(3)(b	3121(b)(3)(b	NUM
ftr-299	1592	110	)	)	PUNCT
ftr-299	1592	111	.	.	PUNCT
ftr-299	1593	1	to	to	PART
ftr-299	1593	2	correct	correct	VERB
ftr-299	1593	3	overpayments	overpayment	NOUN
ftr-299	1593	4	of	of	ADP
ftr-299	1593	5	fica	fica	PROPN
ftr-299	1593	6	taxes	taxis	NOUN
ftr-299	1593	7	,	,	PUNCT
ftr-299	1593	8	employers	employer	NOUN
ftr-299	1593	9	can	can	AUX
ftr-299	1593	10	use	use	VERB
ftr-299	1593	11	the	the	DET
ftr-299	1593	12	regular	regular	ADJ
ftr-299	1593	13	procedures	procedure	NOUN
ftr-299	1593	14	for	for	ADP
ftr-299	1593	15	doing	do	VERB
ftr-299	1593	16	so	so	ADV
ftr-299	1593	17	or	or	CCONJ
ftr-299	1593	18	special	special	ADJ
ftr-299	1593	19	,	,	PUNCT
ftr-299	1593	20	simplified	simplified	ADJ
ftr-299	1593	21	administrative	administrative	ADJ
ftr-299	1593	22	procedures	procedure	NOUN
ftr-299	1593	23	provided	provide	VERB
ftr-299	1593	24	in	in	ADP
ftr-299	1593	25	the	the	DET
ftr-299	1593	26	notice	notice	NOUN
ftr-299	1593	27	for	for	ADP
ftr-299	1593	28	correcting	correct	VERB
ftr-299	1593	29	overpayments	overpayment	NOUN
ftr-299	1593	30	made	make	VERB
ftr-299	1593	31	in	in	ADP
ftr-299	1593	32	2013	2013	NUM
ftr-299	1593	33	or	or	CCONJ
ftr-299	1593	34	in	in	ADP
ftr-299	1593	35	prior	prior	ADJ
ftr-299	1593	36	years	year	NOUN
ftr-299	1593	37	.	.	PUNCT
ftr-299	1594	1	if	if	SCONJ
ftr-299	1594	2	an	an	DET
ftr-299	1594	3	employer	employer	NOUN
ftr-299	1594	4	corrects	correct	NOUN
ftr-299	1594	5	overpayments	overpayment	NOUN
ftr-299	1594	6	of	of	ADP
ftr-299	1594	7	fica	fica	PROPN
ftr-299	1594	8	taxes	taxis	NOUN
ftr-299	1594	9	for	for	ADP
ftr-299	1594	10	prior	prior	ADJ
ftr-299	1594	11	years	year	NOUN
ftr-299	1594	12	,	,	PUNCT
ftr-299	1594	13	the	the	DET
ftr-299	1594	14	usual	usual	ADJ
ftr-299	1594	15	requirements	requirement	NOUN
ftr-299	1594	16	apply	apply	VERB
ftr-299	1594	17	,	,	PUNCT
ftr-299	1594	18	including	include	VERB
ftr-299	1594	19	the	the	DET
ftr-299	1594	20	filing	filing	NOUN
ftr-299	1594	21	of	of	ADP
ftr-299	1594	22	form	form	NOUN
ftr-299	1594	23	w-2c	w-2c	ADJ
ftr-299	1594	24	,	,	PUNCT
ftr-299	1594	25	corrected	correct	VERB
ftr-299	1594	26	wage	wage	NOUN
ftr-299	1594	27	and	and	CCONJ
ftr-299	1594	28	tax	tax	NOUN
ftr-299	1594	29	statement	statement	NOUN
ftr-299	1594	30	.	.	PUNCT
ftr-299	1595	1	employers	employer	NOUN
ftr-299	1595	2	can	can	AUX
ftr-299	1595	3	not	not	PART
ftr-299	1595	4	correct	correct	VERB
ftr-299	1595	5	overpayments	overpayment	NOUN
ftr-299	1595	6	of	of	ADP
ftr-299	1595	7	withheld	withhold	VERB
ftr-299	1595	8	income	income	NOUN
ftr-299	1595	9	tax	tax	NOUN
ftr-299	1595	10	after	after	ADP
ftr-299	1595	11	the	the	DET
ftr-299	1595	12	end	end	NOUN
ftr-299	1595	13	of	of	ADP
ftr-299	1595	14	a	a	DET
ftr-299	1595	15	calendar	calendar	NOUN
ftr-299	1595	16	year	year	NOUN
ftr-299	1595	17	unless	unless	SCONJ
ftr-299	1595	18	the	the	DET
ftr-299	1595	19	overpayment	overpayment	NOUN
ftr-299	1595	20	is	be	AUX
ftr-299	1595	21	attributable	attributable	ADJ
ftr-299	1595	22	to	to	ADP
ftr-299	1595	23	administrative	administrative	ADJ
ftr-299	1595	24	error	error	NOUN
ftr-299	1595	25	.	.	PUNCT
ftr-299	1596	1	accordingly	accordingly	ADV
ftr-299	1596	2	,	,	PUNCT
ftr-299	1596	3	an	an	DET
ftr-299	1596	4	employer	employer	NOUN
ftr-299	1596	5	can	can	AUX
ftr-299	1596	6	use	use	VERB
ftr-299	1596	7	the	the	DET
ftr-299	1596	8	special	special	ADJ
ftr-299	1596	9	administrative	administrative	ADJ
ftr-299	1596	10	procedures	procedure	NOUN
ftr-299	1596	11	to	to	PART
ftr-299	1596	12	correct	correct	VERB
ftr-299	1596	13	overpayments	overpayment	NOUN
ftr-299	1596	14	of	of	ADP
ftr-299	1596	15	income	income	NOUN
ftr-299	1596	16	tax	tax	NOUN
ftr-299	1596	17	withholding	withholding	NOUN
ftr-299	1596	18	only	only	ADV
ftr-299	1596	19	for	for	ADP
ftr-299	1596	20	2013	2013	NUM
ftr-299	1596	21	and	and	CCONJ
ftr-299	1596	22	only	only	ADV
ftr-299	1596	23	by	by	ADP
ftr-299	1596	24	repaying	repay	VERB
ftr-299	1596	25	or	or	CCONJ
ftr-299	1596	26	reimbursing	reimburse	VERB
ftr-299	1596	27	the	the	DET
ftr-299	1596	28	employee	employee	NOUN
ftr-299	1596	29	during	during	ADP
ftr-299	1596	30	2013	2013	NUM
ftr-299	1596	31	for	for	ADP
ftr-299	1596	32	the	the	DET
ftr-299	1596	33	over	over	ADV
ftr-299	1596	34	-	-	PUNCT
ftr-299	1596	35	collected	collect	VERB
ftr-299	1596	36	income	income	NOUN
ftr-299	1596	37	tax	tax	NOUN
ftr-299	1596	38	.	.	PUNCT
ftr-299	1597	1	e.	e.	PROPN
ftr-299	1597	2	same	same	ADJ
ftr-299	1597	3	sex	sex	NOUN
ftr-299	1597	4	marriage	marriage	NOUN
ftr-299	1597	5	fringe	fringe	NOUN
ftr-299	1597	6	benefits	benefit	NOUN
ftr-299	1597	7	.	.	PUNCT
ftr-299	1598	1	notice	notice	VERB
ftr-299	1598	2	2014	2014	NUM
ftr-299	1598	3	-	-	SYM
ftr-299	1598	4	1	1	NUM
ftr-299	1598	5	2014	2014	NUM
ftr-299	1598	6	-	-	SYM
ftr-299	1598	7	2	2	NUM
ftr-299	1598	8	i.r.b	i.r.b	NOUN
ftr-299	1598	9	.	.	PUNCT
ftr-299	1599	1	270	270	NUM
ftr-299	1599	2	(	(	PUNCT
ftr-299	1599	3	12/17/13	12/17/13	PROPN
ftr-299	1599	4	)	)	PUNCT
ftr-299	1599	5	.	.	PUNCT
ftr-299	1600	1	this	this	DET
ftr-299	1600	2	notice	notice	NOUN
ftr-299	1600	3	provides	provide	VERB
ftr-299	1600	4	guidance	guidance	NOUN
ftr-299	1600	5	in	in	ADP
ftr-299	1600	6	q&a	q&a	PROPN
ftr-299	1600	7	format	format	NOUN
ftr-299	1600	8	regarding	regard	VERB
ftr-299	1600	9	the	the	DET
ftr-299	1600	10	application	application	NOUN
ftr-299	1600	11	of	of	ADP
ftr-299	1600	12	§	§	PROPN
ftr-299	1600	13	125	125	NUM
ftr-299	1600	14	cafeteria	cafeteria	NOUN
ftr-299	1600	15	plans	plan	NOUN
ftr-299	1600	16	,	,	PUNCT
ftr-299	1600	17	including	include	VERB
ftr-299	1600	18	health	health	NOUN
ftr-299	1600	19	and	and	CCONJ
ftr-299	1600	20	dependent	dependent	ADJ
ftr-299	1600	21	care	care	NOUN
ftr-299	1600	22	flexible	flexible	ADJ
ftr-299	1600	23	spending	spending	NOUN
ftr-299	1600	24	arrangements	arrangement	NOUN
ftr-299	1600	25	(	(	PUNCT
ftr-299	1600	26	fsas	fsa	NOUN
ftr-299	1600	27	)	)	PUNCT
ftr-299	1600	28	,	,	PUNCT
ftr-299	1600	29	and	and	CCONJ
ftr-299	1600	30	§	§	PROPN
ftr-299	1600	31	223	223	NUM
ftr-299	1600	32	,	,	PUNCT
ftr-299	1600	33	relating	relate	VERB
ftr-299	1600	34	to	to	ADP
ftr-299	1600	35	health	health	NOUN
ftr-299	1600	36	savings	saving	NOUN
ftr-299	1600	37	accounts	account	NOUN
ftr-299	1600	38	(	(	PUNCT
ftr-299	1600	39	hsas	hsa	NOUN
ftr-299	1600	40	)	)	PUNCT
ftr-299	1600	41	,	,	PUNCT
ftr-299	1600	42	to	to	ADP
ftr-299	1600	43	same	same	ADJ
ftr-299	1600	44	-	-	PUNCT
ftr-299	1600	45	sex	sex	NOUN
ftr-299	1600	46	spouses	spouse	NOUN
ftr-299	1600	47	following	follow	VERB
ftr-299	1600	48	united	united	PROPN
ftr-299	1600	49	states	states	PROPN
ftr-299	1600	50	v.	v.	ADP
ftr-299	1600	51	windsor	windsor	PROPN
ftr-299	1600	52	,	,	PUNCT
ftr-299	1600	53	570	570	NUM
ftr-299	1600	54	u.s	u.s	PROPN
ftr-299	1600	55	.	.	PROPN
ftr-299	1600	56	_	_	PUNCT
ftr-299	1601	1	_	_	PUNCT
ftr-299	1602	1	_	_	PUNCT
ftr-299	1602	2	,	,	PUNCT
ftr-299	1602	3	133	133	NUM
ftr-299	1602	4	s.	s.	PROPN
ftr-299	1602	5	ct	ct	PROPN
ftr-299	1602	6	.	.	PROPN
ftr-299	1602	7	2675	2675	NUM
ftr-299	1602	8	(	(	PUNCT
ftr-299	1602	9	2013	2013	NUM
ftr-299	1602	10	)	)	PUNCT
ftr-299	1602	11	,	,	PUNCT
ftr-299	1602	12	and	and	CCONJ
ftr-299	1602	13	rev	rev	PROPN
ftr-299	1602	14	.	.	PROPN
ftr-299	1602	15	rul	rul	PROPN
ftr-299	1602	16	.	.	PUNCT
ftr-299	1603	1	2013	2013	NUM
ftr-299	1603	2	-	-	SYM
ftr-299	1603	3	17	17	NUM
ftr-299	1603	4	,	,	PUNCT
ftr-299	1603	5	2013	2013	NUM
ftr-299	1603	6	-	-	SYM
ftr-299	1603	7	38	38	NUM
ftr-299	1603	8	i.r.b	i.r.b	NOUN
ftr-299	1603	9	.	.	PUNCT
ftr-299	1604	1	201	201	NUM
ftr-299	1604	2	.	.	PUNCT
ftr-299	1605	1	2	2	X
ftr-299	1605	2	.	.	X
ftr-299	1605	3	and	and	CCONJ
ftr-299	1605	4	the	the	DET
ftr-299	1605	5	irs	irs	PROPN
ftr-299	1605	6	starts	start	VERB
ftr-299	1605	7	administering	administer	VERB
ftr-299	1605	8	national	national	ADJ
ftr-299	1605	9	health	health	NOUN
ftr-299	1605	10	care	care	NOUN
ftr-299	1605	11	.	.	PUNCT
ftr-299	1606	1	t.d	t.d	PROPN
ftr-299	1606	2	.	.	PROPN
ftr-299	1606	3	9632	9632	NUM
ftr-299	1606	4	,	,	PUNCT
ftr-299	1606	5	shared	share	VERB
ftr-299	1606	6	responsibility	responsibility	NOUN
ftr-299	1606	7	payment	payment	NOUN
ftr-299	1606	8	for	for	ADP
ftr-299	1606	9	not	not	PART
ftr-299	1606	10	maintaining	maintain	VERB
ftr-299	1606	11	minimum	minimum	ADJ
ftr-299	1606	12	essential	essential	ADJ
ftr-299	1606	13	coverage	coverage	NOUN
ftr-299	1606	14	,	,	PUNCT
ftr-299	1606	15	78	78	NUM
ftr-299	1606	16	f.r	f.r	NOUN
ftr-299	1606	17	.	.	NOUN
ftr-299	1606	18	53646	53646	NUM
ftr-299	1606	19	(	(	PUNCT
ftr-299	1606	20	8/30/13	8/30/13	NUM
ftr-299	1606	21	)	)	PUNCT
ftr-299	1606	22	.	.	PUNCT
ftr-299	1607	1	the	the	DET
ftr-299	1607	2	irs	irs	PROPN
ftr-299	1607	3	and	and	CCONJ
ftr-299	1607	4	treasury	treasury	PROPN
ftr-299	1607	5	have	have	AUX
ftr-299	1607	6	promulgated	promulgate	VERB
ftr-299	1607	7	reg	reg	NOUN
ftr-299	1607	8	.	.	PUNCT
ftr-299	1608	1	§	§	PROPN
ftr-299	1608	2	§	§	PROPN
ftr-299	1608	3	1.5000a-0	1.5000a-0	NUM
ftr-299	1608	4	through	through	ADP
ftr-299	1608	5	1.5000a-5	1.5000a-5	NUM
ftr-299	1608	6	providing	provide	VERB
ftr-299	1608	7	comprehensive	comprehensive	ADJ
ftr-299	1608	8	guidance	guidance	NOUN
ftr-299	1608	9	regarding	regard	VERB
ftr-299	1608	10	the	the	DET
ftr-299	1608	11	requirement	requirement	NOUN
ftr-299	1608	12	to	to	PART
ftr-299	1608	13	maintain	maintain	VERB
ftr-299	1608	14	minimum	minimum	ADJ
ftr-299	1608	15	essential	essential	ADJ
ftr-299	1608	16	coverage	coverage	NOUN
ftr-299	1608	17	under	under	ADP
ftr-299	1608	18	§	§	PROPN
ftr-299	1608	19	5000a	5000a	NUM
ftr-299	1608	20	,	,	PUNCT
ftr-299	1608	21	which	which	PRON
ftr-299	1608	22	was	be	AUX
ftr-299	1608	23	enacted	enact	VERB
ftr-299	1608	24	by	by	ADP
ftr-299	1608	25	the	the	DET
ftr-299	1608	26	patient	patient	NOUN
ftr-299	1608	27	protection	protection	NOUN
ftr-299	1608	28	and	and	CCONJ
ftr-299	1608	29	affordable	affordable	ADJ
ftr-299	1608	30	care	care	NOUN
ftr-299	1608	31	act	act	NOUN
ftr-299	1608	32	and	and	CCONJ
ftr-299	1608	33	the	the	DET
ftr-299	1608	34	health	health	NOUN
ftr-299	1608	35	care	care	NOUN
ftr-299	1608	36	and	and	CCONJ
ftr-299	1608	37	education	education	NOUN
ftr-299	1608	38	reconciliation	reconciliation	NOUN
ftr-299	1608	39	act	act	NOUN
ftr-299	1608	40	of	of	ADP
ftr-299	1608	41	2010	2010	NUM
ftr-299	1608	42	,	,	PUNCT
ftr-299	1608	43	as	as	SCONJ
ftr-299	1608	44	amended	amend	VERB
ftr-299	1608	45	by	by	ADP
ftr-299	1608	46	the	the	DET
ftr-299	1608	47	tricare	tricare	NOUN
ftr-299	1608	48	affirmation	affirmation	PROPN
ftr-299	1608	49	act	act	NOUN
ftr-299	1608	50	and	and	CCONJ
ftr-299	1608	51	public	public	ADJ
ftr-299	1608	52	law	law	NOUN
ftr-299	1608	53	111–173	111–173	NUM
ftr-299	1608	54	.	.	PUNCT
ftr-299	1609	1	the	the	DET
ftr-299	1609	2	regulations	regulation	NOUN
ftr-299	1609	3	provide	provide	VERB
ftr-299	1609	4	guidance	guidance	NOUN
ftr-299	1609	5	to	to	ADP
ftr-299	1609	6	individual	individual	ADJ
ftr-299	1609	7	taxpayers	taxpayer	NOUN
ftr-299	1609	8	on	on	ADP
ftr-299	1609	9	their	their	PRON
ftr-299	1609	10	liability	liability	NOUN
ftr-299	1609	11	under	under	ADP
ftr-299	1609	12	§	§	PROPN
ftr-299	1609	13	5000a	5000a	NOUN
ftr-299	1609	14	for	for	ADP
ftr-299	1609	15	the	the	DET
ftr-299	1609	16	shared	share	VERB
ftr-299	1609	17	responsibility	responsibility	NOUN
ftr-299	1609	18	payment	payment	NOUN
ftr-299	1609	19	for	for	ADP
ftr-299	1609	20	not	not	PART
ftr-299	1609	21	maintaining	maintain	VERB
ftr-299	1609	22	minimum	minimum	ADJ
ftr-299	1609	23	essential	essential	ADJ
ftr-299	1609	24	coverage	coverage	NOUN
ftr-299	1609	25	.	.	PUNCT
ftr-299	1610	1	the	the	DET
ftr-299	1610	2	t.d	t.d	PROPN
ftr-299	1610	3	.	.	PROPN
ftr-299	1610	4	largely	largely	ADV
ftr-299	1610	5	finalizes	finalize	VERB
ftr-299	1610	6	the	the	DET
ftr-299	1610	7	rules	rule	NOUN
ftr-299	1610	8	in	in	ADP
ftr-299	1610	9	reg–148500–12	reg–148500–12	NOUN
ftr-299	1610	10	,	,	PUNCT
ftr-299	1610	11	78	78	NUM
ftr-299	1610	12	f.r	f.r	NOUN
ftr-299	1610	13	.	.	NOUN
ftr-299	1610	14	7314	7314	NUM
ftr-299	1610	15	(	(	PUNCT
ftr-299	1610	16	2/1/13	2/1/13	NUM
ftr-299	1610	17	)	)	PUNCT
ftr-299	1610	18	.	.	PUNCT
ftr-299	1611	1	the	the	DET
ftr-299	1611	2	regulations	regulation	NOUN
ftr-299	1611	3	are	be	AUX
ftr-299	1611	4	effective	effective	ADJ
ftr-299	1611	5	on	on	ADP
ftr-299	1611	6	8/30/13	8/30/13	NUM
ftr-299	1611	7	.	.	PUNCT
ftr-299	1612	1	3	3	X
ftr-299	1612	2	.	.	X
ftr-299	1612	3	net	net	ADJ
ftr-299	1612	4	investment	investment	NOUN
ftr-299	1612	5	income	income	NOUN
ftr-299	1612	6	tax	tax	NOUN
ftr-299	1612	7	of	of	ADP
ftr-299	1612	8	3.8	3.8	NUM
ftr-299	1612	9	percent	percent	NOUN
ftr-299	1612	10	.	.	PUNCT
ftr-299	1613	1	section	section	NOUN
ftr-299	1613	2	1411	1411	NUM
ftr-299	1613	3	of	of	ADP
ftr-299	1613	4	the	the	DET
ftr-299	1613	5	code	code	NOUN
ftr-299	1613	6	,	,	PUNCT
ftr-299	1613	7	added	add	VERB
ftr-299	1613	8	by	by	ADP
ftr-299	1613	9	the	the	DET
ftr-299	1613	10	health	health	NOUN
ftr-299	1613	11	care	care	NOUN
ftr-299	1613	12	and	and	CCONJ
ftr-299	1613	13	education	education	NOUN
ftr-299	1613	14	reconciliation	reconciliation	NOUN
ftr-299	1613	15	act	act	NOUN
ftr-299	1613	16	of	of	ADP
ftr-299	1613	17	2010	2010	NUM
ftr-299	1613	18	,	,	PUNCT
ftr-299	1613	19	imposes	impose	VERB
ftr-299	1613	20	a	a	DET
ftr-299	1613	21	3.8	3.8	NUM
ftr-299	1613	22	percent	percent	NOUN
ftr-299	1613	23	tax	tax	NOUN
ftr-299	1613	24	on	on	ADP
ftr-299	1613	25	the	the	DET
ftr-299	1613	26	net	net	ADJ
ftr-299	1613	27	investment	investment	NOUN
ftr-299	1613	28	income	income	NOUN
ftr-299	1613	29	of	of	ADP
ftr-299	1613	30	306	306	NUM
ftr-299	1613	31	florida	florida	PROPN
ftr-299	1613	32	tax	tax	NOUN
ftr-299	1613	33	review	review	NOUN
ftr-299	1613	34	[	[	X
ftr-299	1613	35	vol	vol	NOUN
ftr-299	1613	36	.	.	PUNCT
ftr-299	1614	1	15:5	15:5	NUM
ftr-299	1614	2	individuals	individual	NOUN
ftr-299	1614	3	,	,	PUNCT
ftr-299	1614	4	estates	estate	NOUN
ftr-299	1614	5	,	,	PUNCT
ftr-299	1614	6	and	and	CCONJ
ftr-299	1614	7	trusts	trust	VERB
ftr-299	1614	8	in	in	ADP
ftr-299	1614	9	taxable	taxable	ADJ
ftr-299	1614	10	years	year	NOUN
ftr-299	1614	11	beginning	begin	VERB
ftr-299	1614	12	after	after	ADP
ftr-299	1614	13	12/31/12	12/31/12	PROPN
ftr-299	1614	14	.	.	PROPN
ftr-299	1614	15	for	for	ADP
ftr-299	1614	16	individuals	individual	NOUN
ftr-299	1614	17	(	(	PUNCT
ftr-299	1614	18	except	except	SCONJ
ftr-299	1614	19	nonresident	nonresident	ADJ
ftr-299	1614	20	aliens	alien	NOUN
ftr-299	1614	21	)	)	PUNCT
ftr-299	1614	22	,	,	PUNCT
ftr-299	1614	23	the	the	DET
ftr-299	1614	24	tax	tax	NOUN
ftr-299	1614	25	applies	apply	VERB
ftr-299	1614	26	only	only	ADV
ftr-299	1614	27	to	to	ADP
ftr-299	1614	28	the	the	DET
ftr-299	1614	29	lesser	less	ADJ
ftr-299	1614	30	of	of	ADP
ftr-299	1614	31	(	(	PUNCT
ftr-299	1614	32	1	1	NUM
ftr-299	1614	33	)	)	PUNCT
ftr-299	1614	34	net	net	ADJ
ftr-299	1614	35	investment	investment	NOUN
ftr-299	1614	36	income	income	NOUN
ftr-299	1614	37	or	or	CCONJ
ftr-299	1614	38	(	(	PUNCT
ftr-299	1614	39	2	2	X
ftr-299	1614	40	)	)	PUNCT
ftr-299	1614	41	the	the	DET
ftr-299	1614	42	excess	excess	NOUN
ftr-299	1614	43	of	of	ADP
ftr-299	1614	44	modified	modify	VERB
ftr-299	1614	45	adjusted	adjust	VERB
ftr-299	1614	46	gross	gross	ADJ
ftr-299	1614	47	income	income	NOUN
ftr-299	1614	48	over	over	ADP
ftr-299	1614	49	a	a	DET
ftr-299	1614	50	threshold	threshold	NOUN
ftr-299	1614	51	amount	amount	NOUN
ftr-299	1614	52	.	.	PUNCT
ftr-299	1615	1	i.r.c	i.r.c	NOUN
ftr-299	1615	2	.	.	PUNCT
ftr-299	1616	1	§	§	PROPN
ftr-299	1616	2	1411(a)(1	1411(a)(1	NUM
ftr-299	1616	3	)	)	PUNCT
ftr-299	1616	4	.	.	PUNCT
ftr-299	1617	1	the	the	DET
ftr-299	1617	2	threshold	threshold	NOUN
ftr-299	1617	3	amount	amount	NOUN
ftr-299	1617	4	is	be	AUX
ftr-299	1617	5	$	$	SYM
ftr-299	1617	6	250,000	250,000	NUM
ftr-299	1617	7	for	for	ADP
ftr-299	1617	8	spouses	spouse	NOUN
ftr-299	1617	9	filing	file	VERB
ftr-299	1617	10	a	a	DET
ftr-299	1617	11	joint	joint	ADJ
ftr-299	1617	12	return	return	NOUN
ftr-299	1617	13	or	or	CCONJ
ftr-299	1617	14	a	a	DET
ftr-299	1617	15	surviving	surviving	NOUN
ftr-299	1617	16	spouse	spouse	NOUN
ftr-299	1617	17	,	,	PUNCT
ftr-299	1617	18	$	$	SYM
ftr-299	1617	19	125,000	125,000	NUM
ftr-299	1617	20	for	for	ADP
ftr-299	1617	21	married	married	ADJ
ftr-299	1617	22	individuals	individual	NOUN
ftr-299	1617	23	filing	file	VERB
ftr-299	1617	24	separate	separate	ADJ
ftr-299	1617	25	returns	return	NOUN
ftr-299	1617	26	,	,	PUNCT
ftr-299	1617	27	and	and	CCONJ
ftr-299	1617	28	$	$	SYM
ftr-299	1617	29	200,000	200,000	NUM
ftr-299	1617	30	for	for	ADP
ftr-299	1617	31	single	single	ADJ
ftr-299	1617	32	taxpayers	taxpayer	NOUN
ftr-299	1617	33	(	(	PUNCT
ftr-299	1617	34	including	include	VERB
ftr-299	1617	35	heads	head	NOUN
ftr-299	1617	36	of	of	ADP
ftr-299	1617	37	household	household	NOUN
ftr-299	1617	38	)	)	PUNCT
ftr-299	1617	39	.	.	PUNCT
ftr-299	1618	1	i.r.c	i.r.c	NOUN
ftr-299	1618	2	.	.	PUNCT
ftr-299	1619	1	§	§	PROPN
ftr-299	1619	2	1411(b	1411(b	NUM
ftr-299	1619	3	)	)	PUNCT
ftr-299	1619	4	.	.	PUNCT
ftr-299	1620	1	these	these	DET
ftr-299	1620	2	threshold	threshold	NOUN
ftr-299	1620	3	amounts	amount	VERB
ftr-299	1620	4	for	for	ADP
ftr-299	1620	5	individuals	individual	NOUN
ftr-299	1620	6	are	be	AUX
ftr-299	1620	7	not	not	PART
ftr-299	1620	8	adjusted	adjust	VERB
ftr-299	1620	9	for	for	ADP
ftr-299	1620	10	inflation	inflation	NOUN
ftr-299	1620	11	.	.	PUNCT
ftr-299	1621	1	modified	modify	VERB
ftr-299	1621	2	adjusted	adjust	VERB
ftr-299	1621	3	gross	gross	ADJ
ftr-299	1621	4	income	income	NOUN
ftr-299	1621	5	is	be	AUX
ftr-299	1621	6	adjusted	adjust	VERB
ftr-299	1621	7	gross	gross	ADJ
ftr-299	1621	8	income	income	NOUN
ftr-299	1621	9	increased	increase	VERB
ftr-299	1621	10	by	by	ADP
ftr-299	1621	11	the	the	DET
ftr-299	1621	12	amount	amount	NOUN
ftr-299	1621	13	of	of	ADP
ftr-299	1621	14	foreign	foreign	ADJ
ftr-299	1621	15	earned	earn	VERB
ftr-299	1621	16	income	income	NOUN
ftr-299	1621	17	excluded	exclude	VERB
ftr-299	1621	18	under	under	ADP
ftr-299	1621	19	§	§	PROPN
ftr-299	1621	20	911(a)(1	911(a)(1	NOUN
ftr-299	1621	21	)	)	PUNCT
ftr-299	1622	1	(	(	PUNCT
ftr-299	1622	2	net	net	NOUN
ftr-299	1622	3	of	of	ADP
ftr-299	1622	4	the	the	DET
ftr-299	1622	5	deductions	deduction	NOUN
ftr-299	1622	6	and	and	CCONJ
ftr-299	1622	7	exclusions	exclusion	NOUN
ftr-299	1622	8	disallowed	disallow	VERB
ftr-299	1622	9	with	with	ADP
ftr-299	1622	10	respect	respect	NOUN
ftr-299	1622	11	to	to	ADP
ftr-299	1622	12	the	the	DET
ftr-299	1622	13	foreign	foreign	ADJ
ftr-299	1622	14	earned	earn	VERB
ftr-299	1622	15	income	income	NOUN
ftr-299	1622	16	)	)	PUNCT
ftr-299	1622	17	.	.	PUNCT
ftr-299	1623	1	i.r.c	i.r.c	NOUN
ftr-299	1623	2	.	.	PUNCT
ftr-299	1624	1	§	§	PROPN
ftr-299	1624	2	1411(d	1411(d	NUM
ftr-299	1624	3	)	)	PUNCT
ftr-299	1624	4	.	.	PUNCT
ftr-299	1625	1	for	for	ADP
ftr-299	1625	2	estates	estate	NOUN
ftr-299	1625	3	and	and	CCONJ
ftr-299	1625	4	trusts	trust	NOUN
ftr-299	1625	5	,	,	PUNCT
ftr-299	1625	6	the	the	DET
ftr-299	1625	7	tax	tax	NOUN
ftr-299	1625	8	is	be	AUX
ftr-299	1625	9	levied	levy	VERB
ftr-299	1625	10	on	on	ADP
ftr-299	1625	11	the	the	DET
ftr-299	1625	12	lesser	less	ADJ
ftr-299	1625	13	of	of	ADP
ftr-299	1625	14	(	(	PUNCT
ftr-299	1625	15	1	1	X
ftr-299	1625	16	)	)	PUNCT
ftr-299	1625	17	undistributed	undistribute	VERB
ftr-299	1625	18	net	net	ADJ
ftr-299	1625	19	investment	investment	NOUN
ftr-299	1625	20	income	income	NOUN
ftr-299	1625	21	,	,	PUNCT
ftr-299	1625	22	or	or	CCONJ
ftr-299	1625	23	(	(	PUNCT
ftr-299	1625	24	2	2	X
ftr-299	1625	25	)	)	PUNCT
ftr-299	1625	26	the	the	DET
ftr-299	1625	27	excess	excess	NOUN
ftr-299	1625	28	of	of	ADP
ftr-299	1625	29	adjusted	adjust	VERB
ftr-299	1625	30	gross	gross	ADJ
ftr-299	1625	31	income	income	NOUN
ftr-299	1625	32	(	(	PUNCT
ftr-299	1625	33	as	as	SCONJ
ftr-299	1625	34	defined	define	VERB
ftr-299	1625	35	in	in	ADP
ftr-299	1625	36	§	§	PROPN
ftr-299	1625	37	67(e	67(e	NUM
ftr-299	1625	38	)	)	PUNCT
ftr-299	1625	39	)	)	PUNCT
ftr-299	1626	1	over	over	ADP
ftr-299	1626	2	the	the	DET
ftr-299	1626	3	dollar	dollar	NOUN
ftr-299	1626	4	amount	amount	NOUN
ftr-299	1626	5	at	at	ADP
ftr-299	1626	6	which	which	PRON
ftr-299	1626	7	the	the	DET
ftr-299	1626	8	highest	high	ADJ
ftr-299	1626	9	income	income	NOUN
ftr-299	1626	10	tax	tax	NOUN
ftr-299	1626	11	bracket	bracket	NOUN
ftr-299	1626	12	applicable	applicable	ADJ
ftr-299	1626	13	to	to	ADP
ftr-299	1626	14	an	an	DET
ftr-299	1626	15	estate	estate	NOUN
ftr-299	1626	16	or	or	CCONJ
ftr-299	1626	17	trust	trust	NOUN
ftr-299	1626	18	begins	begin	VERB
ftr-299	1626	19	for	for	ADP
ftr-299	1626	20	the	the	DET
ftr-299	1626	21	tax	tax	NOUN
ftr-299	1626	22	year	year	NOUN
ftr-299	1626	23	(	(	PUNCT
ftr-299	1626	24	$	$	SYM
ftr-299	1626	25	11,950	11,950	NUM
ftr-299	1626	26	for	for	ADP
ftr-299	1626	27	2013	2013	NUM
ftr-299	1626	28	)	)	PUNCT
ftr-299	1626	29	.	.	PUNCT
ftr-299	1627	1	i.r.c	i.r.c	NOUN
ftr-299	1627	2	.	.	PUNCT
ftr-299	1628	1	§	§	PROPN
ftr-299	1628	2	1411(a)(2	1411(a)(2	NUM
ftr-299	1628	3	)	)	PUNCT
ftr-299	1628	4	.	.	PUNCT
ftr-299	1629	1	the	the	DET
ftr-299	1629	2	tax	tax	NOUN
ftr-299	1629	3	does	do	AUX
ftr-299	1629	4	not	not	PART
ftr-299	1629	5	apply	apply	VERB
ftr-299	1629	6	to	to	ADP
ftr-299	1629	7	a	a	DET
ftr-299	1629	8	trust	trust	NOUN
ftr-299	1629	9	that	that	PRON
ftr-299	1629	10	is	be	AUX
ftr-299	1629	11	tax	tax	NOUN
ftr-299	1629	12	-	-	PUNCT
ftr-299	1629	13	exempt	exempt	ADJ
ftr-299	1629	14	under	under	ADP
ftr-299	1629	15	§	§	PROPN
ftr-299	1629	16	501	501	NUM
ftr-299	1629	17	,	,	PUNCT
ftr-299	1629	18	is	be	AUX
ftr-299	1629	19	a	a	DET
ftr-299	1629	20	charitable	charitable	ADJ
ftr-299	1629	21	remainder	remainder	NOUN
ftr-299	1629	22	trust	trust	NOUN
ftr-299	1629	23	tax	tax	NOUN
ftr-299	1629	24	-	-	PUNCT
ftr-299	1629	25	exempt	exempt	ADJ
ftr-299	1629	26	under	under	ADP
ftr-299	1629	27	§	§	PROPN
ftr-299	1629	28	664	664	NUM
ftr-299	1629	29	,	,	PUNCT
ftr-299	1629	30	or	or	CCONJ
ftr-299	1629	31	all	all	PRON
ftr-299	1629	32	of	of	ADP
ftr-299	1629	33	the	the	DET
ftr-299	1629	34	unexpired	unexpired	ADJ
ftr-299	1629	35	interests	interest	NOUN
ftr-299	1629	36	of	of	ADP
ftr-299	1629	37	which	which	PRON
ftr-299	1629	38	are	be	AUX
ftr-299	1629	39	devoted	devote	VERB
ftr-299	1629	40	to	to	ADP
ftr-299	1629	41	charitable	charitable	ADJ
ftr-299	1629	42	purposes	purpose	NOUN
ftr-299	1629	43	.	.	PUNCT
ftr-299	1630	1	net	net	ADJ
ftr-299	1630	2	investment	investment	NOUN
ftr-299	1630	3	income	income	NOUN
ftr-299	1630	4	is	be	AUX
ftr-299	1630	5	investment	investment	NOUN
ftr-299	1630	6	income	income	NOUN
ftr-299	1630	7	reduced	reduce	VERB
ftr-299	1630	8	by	by	ADP
ftr-299	1630	9	the	the	DET
ftr-299	1630	10	deductions	deduction	NOUN
ftr-299	1630	11	properly	properly	ADV
ftr-299	1630	12	allocable	allocable	ADJ
ftr-299	1630	13	to	to	ADP
ftr-299	1630	14	that	that	DET
ftr-299	1630	15	income	income	NOUN
ftr-299	1630	16	.	.	PUNCT
ftr-299	1631	1	investment	investment	NOUN
ftr-299	1631	2	income	income	NOUN
ftr-299	1631	3	is	be	AUX
ftr-299	1631	4	the	the	DET
ftr-299	1631	5	sum	sum	NOUN
ftr-299	1631	6	of	of	ADP
ftr-299	1631	7	(	(	PUNCT
ftr-299	1631	8	1	1	X
ftr-299	1631	9	)	)	PUNCT
ftr-299	1631	10	gross	gross	ADJ
ftr-299	1631	11	income	income	NOUN
ftr-299	1631	12	from	from	ADP
ftr-299	1631	13	interest	interest	NOUN
ftr-299	1631	14	,	,	PUNCT
ftr-299	1631	15	dividends	dividend	NOUN
ftr-299	1631	16	,	,	PUNCT
ftr-299	1631	17	annuities	annuity	NOUN
ftr-299	1631	18	,	,	PUNCT
ftr-299	1631	19	royalties	royalty	NOUN
ftr-299	1631	20	,	,	PUNCT
ftr-299	1631	21	and	and	CCONJ
ftr-299	1631	22	rents	rent	NOUN
ftr-299	1631	23	(	(	PUNCT
ftr-299	1631	24	other	other	ADJ
ftr-299	1631	25	than	than	ADP
ftr-299	1631	26	income	income	NOUN
ftr-299	1631	27	derived	derive	VERB
ftr-299	1631	28	from	from	ADP
ftr-299	1631	29	any	any	DET
ftr-299	1631	30	trade	trade	NOUN
ftr-299	1631	31	or	or	CCONJ
ftr-299	1631	32	business	business	NOUN
ftr-299	1631	33	to	to	PART
ftr-299	1631	34	which	which	PRON
ftr-299	1631	35	the	the	DET
ftr-299	1631	36	tax	tax	NOUN
ftr-299	1631	37	does	do	AUX
ftr-299	1631	38	not	not	PART
ftr-299	1631	39	apply	apply	VERB
ftr-299	1631	40	)	)	PUNCT
ftr-299	1631	41	,	,	PUNCT
ftr-299	1631	42	(	(	PUNCT
ftr-299	1631	43	2	2	X
ftr-299	1631	44	)	)	PUNCT
ftr-299	1631	45	other	other	ADJ
ftr-299	1631	46	gross	gross	ADJ
ftr-299	1631	47	income	income	NOUN
ftr-299	1631	48	derived	derive	VERB
ftr-299	1631	49	from	from	ADP
ftr-299	1631	50	any	any	DET
ftr-299	1631	51	trade	trade	NOUN
ftr-299	1631	52	or	or	CCONJ
ftr-299	1631	53	business	business	NOUN
ftr-299	1631	54	to	to	PART
ftr-299	1631	55	which	which	PRON
ftr-299	1631	56	the	the	DET
ftr-299	1631	57	tax	tax	NOUN
ftr-299	1631	58	applies	apply	VERB
ftr-299	1631	59	,	,	PUNCT
ftr-299	1631	60	and	and	CCONJ
ftr-299	1631	61	(	(	PUNCT
ftr-299	1631	62	3	3	X
ftr-299	1631	63	)	)	PUNCT
ftr-299	1631	64	net	net	ADJ
ftr-299	1631	65	gain	gain	NOUN
ftr-299	1631	66	(	(	PUNCT
ftr-299	1631	67	to	to	ADP
ftr-299	1631	68	the	the	DET
ftr-299	1631	69	extent	extent	NOUN
ftr-299	1631	70	taken	take	VERB
ftr-299	1631	71	into	into	ADP
ftr-299	1631	72	account	account	NOUN
ftr-299	1631	73	in	in	ADP
ftr-299	1631	74	computing	compute	VERB
ftr-299	1631	75	taxable	taxable	ADJ
ftr-299	1631	76	income	income	NOUN
ftr-299	1631	77	)	)	PUNCT
ftr-299	1631	78	attributable	attributable	ADJ
ftr-299	1631	79	to	to	ADP
ftr-299	1631	80	the	the	DET
ftr-299	1631	81	disposition	disposition	NOUN
ftr-299	1631	82	of	of	ADP
ftr-299	1631	83	property	property	NOUN
ftr-299	1631	84	other	other	ADJ
ftr-299	1631	85	than	than	ADP
ftr-299	1631	86	property	property	NOUN
ftr-299	1631	87	held	hold	VERB
ftr-299	1631	88	in	in	ADP
ftr-299	1631	89	a	a	DET
ftr-299	1631	90	trade	trade	NOUN
ftr-299	1631	91	or	or	CCONJ
ftr-299	1631	92	business	business	NOUN
ftr-299	1631	93	to	to	PART
ftr-299	1631	94	which	which	PRON
ftr-299	1631	95	the	the	DET
ftr-299	1631	96	tax	tax	NOUN
ftr-299	1631	97	does	do	AUX
ftr-299	1631	98	not	not	PART
ftr-299	1631	99	apply	apply	VERB
ftr-299	1631	100	.	.	PUNCT
ftr-299	1632	1	i.r.c	i.r.c	NOUN
ftr-299	1632	2	.	.	PUNCT
ftr-299	1633	1	§	§	PROPN
ftr-299	1633	2	1411(c)(1	1411(c)(1	NUM
ftr-299	1633	3	)	)	PUNCT
ftr-299	1633	4	.	.	PUNCT
ftr-299	1634	1	the	the	DET
ftr-299	1634	2	§	§	PROPN
ftr-299	1634	3	1411	1411	NUM
ftr-299	1634	4	tax	tax	NOUN
ftr-299	1634	5	applies	apply	VERB
ftr-299	1634	6	to	to	ADP
ftr-299	1634	7	trade	trade	NOUN
ftr-299	1634	8	or	or	CCONJ
ftr-299	1634	9	business	business	NOUN
ftr-299	1634	10	income	income	NOUN
ftr-299	1634	11	from	from	ADP
ftr-299	1634	12	(	(	PUNCT
ftr-299	1634	13	1	1	X
ftr-299	1634	14	)	)	PUNCT
ftr-299	1634	15	a	a	DET
ftr-299	1634	16	passive	passive	ADJ
ftr-299	1634	17	activity	activity	NOUN
ftr-299	1634	18	,	,	PUNCT
ftr-299	1634	19	and	and	CCONJ
ftr-299	1634	20	(	(	PUNCT
ftr-299	1634	21	2	2	X
ftr-299	1634	22	)	)	PUNCT
ftr-299	1634	23	trading	trade	VERB
ftr-299	1634	24	financial	financial	ADJ
ftr-299	1634	25	instruments	instrument	NOUN
ftr-299	1634	26	or	or	CCONJ
ftr-299	1634	27	commodities	commodity	NOUN
ftr-299	1634	28	(	(	PUNCT
ftr-299	1634	29	as	as	SCONJ
ftr-299	1634	30	defined	define	VERB
ftr-299	1634	31	in	in	ADP
ftr-299	1634	32	§	§	PROPN
ftr-299	1634	33	475(e)(2	475(e)(2	PROPN
ftr-299	1634	34	)	)	PUNCT
ftr-299	1634	35	)	)	PUNCT
ftr-299	1634	36	.	.	PUNCT
ftr-299	1635	1	i.r.c	i.r.c	NOUN
ftr-299	1635	2	.	.	PUNCT
ftr-299	1636	1	§	§	PROPN
ftr-299	1636	2	1411(c)(2	1411(c)(2	NOUN
ftr-299	1636	3	)	)	PUNCT
ftr-299	1636	4	.	.	PUNCT
ftr-299	1637	1	it	it	PRON
ftr-299	1637	2	does	do	AUX
ftr-299	1637	3	not	not	PART
ftr-299	1637	4	apply	apply	VERB
ftr-299	1637	5	to	to	ADP
ftr-299	1637	6	any	any	DET
ftr-299	1637	7	other	other	ADJ
ftr-299	1637	8	trade	trade	NOUN
ftr-299	1637	9	or	or	CCONJ
ftr-299	1637	10	business	business	NOUN
ftr-299	1637	11	income	income	NOUN
ftr-299	1637	12	.	.	PUNCT
ftr-299	1638	1	however	however	ADV
ftr-299	1638	2	,	,	PUNCT
ftr-299	1638	3	income	income	NOUN
ftr-299	1638	4	on	on	ADP
ftr-299	1638	5	the	the	DET
ftr-299	1638	6	investment	investment	NOUN
ftr-299	1638	7	of	of	ADP
ftr-299	1638	8	working	work	VERB
ftr-299	1638	9	capital	capital	NOUN
ftr-299	1638	10	is	be	AUX
ftr-299	1638	11	not	not	PART
ftr-299	1638	12	treated	treat	VERB
ftr-299	1638	13	as	as	ADP
ftr-299	1638	14	derived	derive	VERB
ftr-299	1638	15	from	from	ADP
ftr-299	1638	16	a	a	DET
ftr-299	1638	17	trade	trade	NOUN
ftr-299	1638	18	or	or	CCONJ
ftr-299	1638	19	business	business	NOUN
ftr-299	1638	20	and	and	CCONJ
ftr-299	1638	21	is	be	AUX
ftr-299	1638	22	subject	subject	ADJ
ftr-299	1638	23	to	to	ADP
ftr-299	1638	24	tax	tax	NOUN
ftr-299	1638	25	under	under	ADP
ftr-299	1638	26	§	§	PROPN
ftr-299	1638	27	1411	1411	NUM
ftr-299	1638	28	.	.	PUNCT
ftr-299	1639	1	i.r.c	i.r.c	NOUN
ftr-299	1639	2	.	.	PUNCT
ftr-299	1640	1	§	§	PROPN
ftr-299	1640	2	1411(c)(3	1411(c)(3	NUM
ftr-299	1640	3	)	)	PUNCT
ftr-299	1640	4	.	.	PUNCT
ftr-299	1641	1	gain	gain	NOUN
ftr-299	1641	2	or	or	CCONJ
ftr-299	1641	3	loss	loss	NOUN
ftr-299	1641	4	from	from	ADP
ftr-299	1641	5	the	the	DET
ftr-299	1641	6	disposition	disposition	NOUN
ftr-299	1641	7	of	of	ADP
ftr-299	1641	8	a	a	DET
ftr-299	1641	9	partnership	partnership	NOUN
ftr-299	1641	10	interest	interest	NOUN
ftr-299	1641	11	or	or	CCONJ
ftr-299	1641	12	stock	stock	NOUN
ftr-299	1641	13	in	in	ADP
ftr-299	1641	14	an	an	DET
ftr-299	1641	15	s	s	NOUN
ftr-299	1641	16	corporation	corporation	NOUN
ftr-299	1641	17	is	be	AUX
ftr-299	1641	18	taken	take	VERB
ftr-299	1641	19	into	into	ADP
ftr-299	1641	20	account	account	NOUN
ftr-299	1641	21	only	only	ADV
ftr-299	1641	22	to	to	ADP
ftr-299	1641	23	the	the	DET
ftr-299	1641	24	extent	extent	NOUN
ftr-299	1641	25	gain	gain	NOUN
ftr-299	1641	26	or	or	CCONJ
ftr-299	1641	27	loss	loss	NOUN
ftr-299	1641	28	would	would	AUX
ftr-299	1641	29	be	be	AUX
ftr-299	1641	30	taken	take	VERB
ftr-299	1641	31	into	into	ADP
ftr-299	1641	32	account	account	NOUN
ftr-299	1641	33	by	by	ADP
ftr-299	1641	34	the	the	DET
ftr-299	1641	35	partner	partner	NOUN
ftr-299	1641	36	or	or	CCONJ
ftr-299	1641	37	shareholder	shareholder	NOUN
ftr-299	1641	38	if	if	SCONJ
ftr-299	1641	39	the	the	DET
ftr-299	1641	40	entity	entity	NOUN
ftr-299	1641	41	had	have	AUX
ftr-299	1641	42	sold	sell	VERB
ftr-299	1641	43	all	all	DET
ftr-299	1641	44	its	its	PRON
ftr-299	1641	45	properties	property	NOUN
ftr-299	1641	46	for	for	ADP
ftr-299	1641	47	fair	fair	ADJ
ftr-299	1641	48	market	market	NOUN
ftr-299	1641	49	value	value	NOUN
ftr-299	1641	50	immediately	immediately	ADV
ftr-299	1641	51	before	before	ADP
ftr-299	1641	52	the	the	DET
ftr-299	1641	53	disposition	disposition	NOUN
ftr-299	1641	54	.	.	PUNCT
ftr-299	1642	1	i.r.c	i.r.c	NOUN
ftr-299	1642	2	.	.	PUNCT
ftr-299	1643	1	§	§	PROPN
ftr-299	1643	2	1411(c)(4	1411(c)(4	NUM
ftr-299	1643	3	)	)	PUNCT
ftr-299	1643	4	.	.	PUNCT
ftr-299	1644	1	thus	thus	ADV
ftr-299	1644	2	the	the	DET
ftr-299	1644	3	transferor	transferor	NOUN
ftr-299	1644	4	partner	partner	NOUN
ftr-299	1644	5	or	or	CCONJ
ftr-299	1644	6	shareholder	shareholder	NOUN
ftr-299	1644	7	takes	take	VERB
ftr-299	1644	8	into	into	ADP
ftr-299	1644	9	account	account	NOUN
ftr-299	1644	10	only	only	ADV
ftr-299	1644	11	the	the	DET
ftr-299	1644	12	net	net	ADJ
ftr-299	1644	13	gain	gain	NOUN
ftr-299	1644	14	or	or	CCONJ
ftr-299	1644	15	loss	loss	NOUN
ftr-299	1644	16	attributable	attributable	ADJ
ftr-299	1644	17	to	to	ADP
ftr-299	1644	18	the	the	DET
ftr-299	1644	19	entity	entity	NOUN
ftr-299	1644	20	’s	’s	PART
ftr-299	1644	21	property	property	NOUN
ftr-299	1644	22	that	that	PRON
ftr-299	1644	23	is	be	AUX
ftr-299	1644	24	not	not	PART
ftr-299	1644	25	attributable	attributable	ADJ
ftr-299	1644	26	to	to	ADP
ftr-299	1644	27	an	an	DET
ftr-299	1644	28	active	active	ADJ
ftr-299	1644	29	trade	trade	NOUN
ftr-299	1644	30	or	or	CCONJ
ftr-299	1644	31	business	business	NOUN
ftr-299	1644	32	.	.	PUNCT
ftr-299	1645	1	investment	investment	NOUN
ftr-299	1645	2	income	income	NOUN
ftr-299	1645	3	does	do	AUX
ftr-299	1645	4	not	not	PART
ftr-299	1645	5	include	include	VERB
ftr-299	1645	6	any	any	DET
ftr-299	1645	7	distributions	distribution	NOUN
ftr-299	1645	8	from	from	ADP
ftr-299	1645	9	a	a	DET
ftr-299	1645	10	qualified	qualified	ADJ
ftr-299	1645	11	retirement	retirement	NOUN
ftr-299	1645	12	plan	plan	NOUN
ftr-299	1645	13	or	or	CCONJ
ftr-299	1645	14	any	any	DET
ftr-299	1645	15	income	income	NOUN
ftr-299	1645	16	subject	subject	ADJ
ftr-299	1645	17	to	to	ADP
ftr-299	1645	18	self	self	NOUN
ftr-299	1645	19	-	-	PUNCT
ftr-299	1645	20	employment	employment	NOUN
ftr-299	1645	21	tax	tax	NOUN
ftr-299	1645	22	.	.	PUNCT
ftr-299	1645	23	i.r.c	i.r.c	NOUN
ftr-299	1645	24	.	.	PUNCT
ftr-299	1646	1	§	§	PROPN
ftr-299	1646	2	1411(c)(5	1411(c)(5	NUM
ftr-299	1646	3	)	)	PUNCT
ftr-299	1646	4	and(6	and(6	NOUN
ftr-299	1646	5	)	)	PUNCT
ftr-299	1646	6	.	.	PUNCT
ftr-299	1647	1	unlike	unlike	ADP
ftr-299	1647	2	self	self	NOUN
ftr-299	1647	3	-	-	PUNCT
ftr-299	1647	4	employment	employment	NOUN
ftr-299	1647	5	taxes	taxis	NOUN
ftr-299	1647	6	,	,	PUNCT
ftr-299	1647	7	no	no	DET
ftr-299	1647	8	part	part	NOUN
ftr-299	1647	9	of	of	ADP
ftr-299	1647	10	the	the	DET
ftr-299	1647	11	§	§	PROPN
ftr-299	1647	12	1411	1411	NUM
ftr-299	1647	13	tax	tax	NOUN
ftr-299	1647	14	is	be	AUX
ftr-299	1647	15	deductible	deductible	ADJ
ftr-299	1647	16	in	in	ADP
ftr-299	1647	17	computing	compute	VERB
ftr-299	1647	18	taxable	taxable	ADJ
ftr-299	1647	19	income	income	NOUN
ftr-299	1647	20	under	under	ADP
ftr-299	1647	21	chapter	chapter	NOUN
ftr-299	1647	22	1	1	NUM
ftr-299	1647	23	.	.	PUNCT
ftr-299	1648	1	the	the	DET
ftr-299	1648	2	tax	tax	NOUN
ftr-299	1648	3	on	on	ADP
ftr-299	1648	4	net	net	ADJ
ftr-299	1648	5	2014	2014	NUM
ftr-299	1648	6	]	]	PUNCT
ftr-299	1648	7	recent	recent	ADJ
ftr-299	1648	8	developments	development	NOUN
ftr-299	1648	9	in	in	ADP
ftr-299	1648	10	federal	federal	ADJ
ftr-299	1648	11	income	income	NOUN
ftr-299	1648	12	taxation	taxation	NOUN
ftr-299	1648	13	307	307	NUM
ftr-299	1648	14	investment	investment	NOUN
ftr-299	1648	15	income	income	NOUN
ftr-299	1648	16	is	be	AUX
ftr-299	1648	17	subject	subject	ADJ
ftr-299	1648	18	to	to	ADP
ftr-299	1648	19	the	the	DET
ftr-299	1648	20	estimated	estimate	VERB
ftr-299	1648	21	tax	tax	NOUN
ftr-299	1648	22	provisions	provision	NOUN
ftr-299	1648	23	.	.	PUNCT
ftr-299	1649	1	i.r.c	i.r.c	NOUN
ftr-299	1649	2	.	.	PUNCT
ftr-299	1650	1	§	§	PROPN
ftr-299	1650	2	6654(a	6654(a	PROPN
ftr-299	1650	3	)	)	PUNCT
ftr-299	1650	4	.	.	PUNCT
ftr-299	1651	1	a.	a.	PROPN
ftr-299	1651	2	final	final	PROPN
ftr-299	1651	3	regulations	regulation	NOUN
ftr-299	1651	4	provide	provide	VERB
ftr-299	1651	5	extensive	extensive	ADJ
ftr-299	1651	6	guidance	guidance	NOUN
ftr-299	1651	7	on	on	ADP
ftr-299	1651	8	the	the	DET
ftr-299	1651	9	§	§	PROPN
ftr-299	1651	10	1411	1411	NUM
ftr-299	1651	11	tax	tax	NOUN
ftr-299	1651	12	on	on	ADP
ftr-299	1651	13	net	net	ADJ
ftr-299	1651	14	investment	investment	NOUN
ftr-299	1651	15	income	income	NOUN
ftr-299	1651	16	.	.	PUNCT
ftr-299	1652	1	t.d	t.d	PROPN
ftr-299	1652	2	.	.	PROPN
ftr-299	1652	3	9644	9644	NUM
ftr-299	1652	4	,	,	PUNCT
ftr-299	1652	5	net	net	ADJ
ftr-299	1652	6	investment	investment	NOUN
ftr-299	1652	7	income	income	NOUN
ftr-299	1652	8	tax	tax	NOUN
ftr-299	1652	9	,	,	PUNCT
ftr-299	1652	10	78	78	NUM
ftr-299	1652	11	f.r	f.r	NOUN
ftr-299	1652	12	.	.	NOUN
ftr-299	1652	13	72394	72394	NUM
ftr-299	1652	14	(	(	PUNCT
ftr-299	1652	15	12/2/13	12/2/13	NUM
ftr-299	1652	16	)	)	PUNCT
ftr-299	1652	17	.	.	PUNCT
ftr-299	1653	1	the	the	DET
ftr-299	1653	2	treasury	treasury	PROPN
ftr-299	1653	3	department	department	PROPN
ftr-299	1653	4	and	and	CCONJ
ftr-299	1653	5	irs	irs	PROPN
ftr-299	1653	6	have	have	AUX
ftr-299	1653	7	issued	issue	VERB
ftr-299	1653	8	final	final	ADJ
ftr-299	1653	9	regulations	regulation	NOUN
ftr-299	1653	10	under	under	ADP
ftr-299	1653	11	§	§	PROPN
ftr-299	1653	12	1411	1411	NUM
ftr-299	1653	13	regarding	regard	VERB
ftr-299	1653	14	the	the	DET
ftr-299	1653	15	3.8	3.8	NUM
ftr-299	1653	16	percent	percent	NOUN
ftr-299	1653	17	tax	tax	NOUN
ftr-299	1653	18	on	on	ADP
ftr-299	1653	19	net	net	ADJ
ftr-299	1653	20	investment	investment	NOUN
ftr-299	1653	21	income	income	NOUN
ftr-299	1653	22	.	.	PUNCT
ftr-299	1654	1	the	the	DET
ftr-299	1654	2	final	final	ADJ
ftr-299	1654	3	regulations	regulation	NOUN
ftr-299	1654	4	generally	generally	ADV
ftr-299	1654	5	follow	follow	VERB
ftr-299	1654	6	,	,	PUNCT
ftr-299	1654	7	but	but	CCONJ
ftr-299	1654	8	make	make	VERB
ftr-299	1654	9	some	some	DET
ftr-299	1654	10	important	important	ADJ
ftr-299	1654	11	changes	change	NOUN
ftr-299	1654	12	to	to	ADP
ftr-299	1654	13	,	,	PUNCT
ftr-299	1654	14	the	the	DET
ftr-299	1654	15	regulations	regulation	NOUN
ftr-299	1654	16	that	that	PRON
ftr-299	1654	17	were	be	AUX
ftr-299	1654	18	proposed	propose	VERB
ftr-299	1654	19	in	in	ADP
ftr-299	1654	20	reg-130507	reg-130507	NOUN
ftr-299	1654	21	-	-	PUNCT
ftr-299	1654	22	11	11	NUM
ftr-299	1654	23	,	,	PUNCT
ftr-299	1654	24	net	net	ADJ
ftr-299	1654	25	investment	investment	NOUN
ftr-299	1654	26	income	income	NOUN
ftr-299	1654	27	tax	tax	NOUN
ftr-299	1654	28	,	,	PUNCT
ftr-299	1654	29	77	77	NUM
ftr-299	1654	30	f.r	f.r	NOUN
ftr-299	1654	31	.	.	PROPN
ftr-299	1654	32	72612	72612	NUM
ftr-299	1654	33	(	(	PUNCT
ftr-299	1654	34	12/5/12	12/5/12	NUM
ftr-299	1654	35	)	)	PUNCT
ftr-299	1654	36	.	.	PUNCT
ftr-299	1655	1	the	the	DET
ftr-299	1655	2	final	final	ADJ
ftr-299	1655	3	regulations	regulation	NOUN
ftr-299	1655	4	generally	generally	ADV
ftr-299	1655	5	are	be	AUX
ftr-299	1655	6	effective	effective	ADJ
ftr-299	1655	7	for	for	ADP
ftr-299	1655	8	tax	tax	NOUN
ftr-299	1655	9	years	year	NOUN
ftr-299	1655	10	beginning	begin	VERB
ftr-299	1655	11	after	after	ADP
ftr-299	1655	12	12/31/13	12/31/13	PROPN
ftr-299	1655	13	.	.	PUNCT
ftr-299	1656	1	however	however	ADV
ftr-299	1656	2	,	,	PUNCT
ftr-299	1656	3	§	§	PROPN
ftr-299	1656	4	1411	1411	NUM
ftr-299	1656	5	is	be	AUX
ftr-299	1656	6	effective	effective	ADJ
ftr-299	1656	7	for	for	ADP
ftr-299	1656	8	tax	tax	NOUN
ftr-299	1656	9	years	year	NOUN
ftr-299	1656	10	beginning	begin	VERB
ftr-299	1656	11	after	after	ADP
ftr-299	1656	12	12/31/12	12/31/12	PROPN
ftr-299	1656	13	.	.	PROPN
ftr-299	1657	1	for	for	ADP
ftr-299	1657	2	tax	tax	NOUN
ftr-299	1657	3	years	year	NOUN
ftr-299	1657	4	beginning	begin	VERB
ftr-299	1657	5	before	before	ADP
ftr-299	1657	6	the	the	DET
ftr-299	1657	7	effective	effective	ADJ
ftr-299	1657	8	date	date	NOUN
ftr-299	1657	9	of	of	ADP
ftr-299	1657	10	the	the	DET
ftr-299	1657	11	final	final	ADJ
ftr-299	1657	12	regulations	regulation	NOUN
ftr-299	1657	13	,	,	PUNCT
ftr-299	1657	14	taxpayers	taxpayer	NOUN
ftr-299	1657	15	may	may	AUX
ftr-299	1657	16	rely	rely	VERB
ftr-299	1657	17	on	on	ADP
ftr-299	1657	18	either	either	CCONJ
ftr-299	1657	19	the	the	DET
ftr-299	1657	20	proposed	propose	VERB
ftr-299	1657	21	regulations	regulation	NOUN
ftr-299	1657	22	or	or	CCONJ
ftr-299	1657	23	the	the	DET
ftr-299	1657	24	final	final	ADJ
ftr-299	1657	25	regulations	regulation	NOUN
ftr-299	1657	26	for	for	ADP
ftr-299	1657	27	purposes	purpose	NOUN
ftr-299	1657	28	of	of	ADP
ftr-299	1657	29	complying	comply	VERB
ftr-299	1657	30	with	with	ADP
ftr-299	1657	31	§	§	PROPN
ftr-299	1657	32	1411	1411	NUM
ftr-299	1657	33	.	.	PUNCT
ftr-299	1658	1	however	however	ADV
ftr-299	1658	2	,	,	PUNCT
ftr-299	1658	3	to	to	ADP
ftr-299	1658	4	the	the	DET
ftr-299	1658	5	extent	extent	NOUN
ftr-299	1658	6	taxpayers	taxpayer	NOUN
ftr-299	1658	7	take	take	VERB
ftr-299	1658	8	a	a	DET
ftr-299	1658	9	position	position	NOUN
ftr-299	1658	10	inconsistent	inconsistent	ADJ
ftr-299	1658	11	with	with	ADP
ftr-299	1658	12	the	the	DET
ftr-299	1658	13	final	final	ADJ
ftr-299	1658	14	regulations	regulation	NOUN
ftr-299	1658	15	that	that	PRON
ftr-299	1658	16	affects	affect	VERB
ftr-299	1658	17	the	the	DET
ftr-299	1658	18	treatment	treatment	NOUN
ftr-299	1658	19	of	of	ADP
ftr-299	1658	20	an	an	DET
ftr-299	1658	21	item	item	NOUN
ftr-299	1658	22	in	in	ADP
ftr-299	1658	23	a	a	DET
ftr-299	1658	24	taxable	taxable	ADJ
ftr-299	1658	25	year	year	NOUN
ftr-299	1658	26	beginning	begin	VERB
ftr-299	1658	27	after	after	ADP
ftr-299	1658	28	12/31/13	12/31/13	PROPN
ftr-299	1658	29	,	,	PUNCT
ftr-299	1658	30	they	they	PRON
ftr-299	1658	31	must	must	AUX
ftr-299	1658	32	make	make	VERB
ftr-299	1658	33	reasonable	reasonable	ADJ
ftr-299	1658	34	adjustments	adjustment	NOUN
ftr-299	1658	35	to	to	PART
ftr-299	1658	36	ensure	ensure	VERB
ftr-299	1658	37	that	that	SCONJ
ftr-299	1658	38	their	their	PRON
ftr-299	1658	39	liability	liability	NOUN
ftr-299	1658	40	for	for	ADP
ftr-299	1658	41	the	the	DET
ftr-299	1658	42	§	§	PROPN
ftr-299	1658	43	1411	1411	NUM
ftr-299	1658	44	tax	tax	NOUN
ftr-299	1658	45	in	in	ADP
ftr-299	1658	46	the	the	DET
ftr-299	1658	47	later	later	ADJ
ftr-299	1658	48	year	year	NOUN
ftr-299	1658	49	is	be	AUX
ftr-299	1658	50	not	not	PART
ftr-299	1658	51	inappropriately	inappropriately	ADV
ftr-299	1658	52	distorted	distort	VERB
ftr-299	1658	53	.	.	PUNCT
ftr-299	1659	1	such	such	ADJ
ftr-299	1659	2	adjustments	adjustment	NOUN
ftr-299	1659	3	might	might	AUX
ftr-299	1659	4	be	be	AUX
ftr-299	1659	5	required	require	VERB
ftr-299	1659	6	,	,	PUNCT
ftr-299	1659	7	for	for	ADP
ftr-299	1659	8	example	example	NOUN
ftr-299	1659	9	,	,	PUNCT
ftr-299	1659	10	to	to	PART
ftr-299	1659	11	ensure	ensure	VERB
ftr-299	1659	12	that	that	SCONJ
ftr-299	1659	13	an	an	DET
ftr-299	1659	14	item	item	NOUN
ftr-299	1659	15	of	of	ADP
ftr-299	1659	16	income	income	NOUN
ftr-299	1659	17	or	or	CCONJ
ftr-299	1659	18	deduction	deduction	NOUN
ftr-299	1659	19	is	be	AUX
ftr-299	1659	20	taken	take	VERB
ftr-299	1659	21	into	into	ADP
ftr-299	1659	22	account	account	NOUN
ftr-299	1659	23	only	only	ADV
ftr-299	1659	24	once	once	ADV
ftr-299	1659	25	in	in	ADP
ftr-299	1659	26	determining	determine	VERB
ftr-299	1659	27	net	net	ADJ
ftr-299	1659	28	investment	investment	NOUN
ftr-299	1659	29	income	income	NOUN
ftr-299	1659	30	.	.	PUNCT
ftr-299	1660	1			X
ftr-299	1660	2	general	general	ADJ
ftr-299	1660	3	provisions	provision	NOUN
ftr-299	1660	4	.	.	PUNCT
ftr-299	1661	1	section	section	NOUN
ftr-299	1661	2	1411	1411	NUM
ftr-299	1661	3	is	be	AUX
ftr-299	1661	4	the	the	DET
ftr-299	1661	5	only	only	ADJ
ftr-299	1661	6	provision	provision	NOUN
ftr-299	1661	7	in	in	ADP
ftr-299	1661	8	chapter	chapter	NOUN
ftr-299	1661	9	2a	2a	NUM
ftr-299	1661	10	of	of	ADP
ftr-299	1661	11	subtitle	subtitle	NOUN
ftr-299	1661	12	a	a	PRON
ftr-299	1661	13	of	of	ADP
ftr-299	1661	14	the	the	DET
ftr-299	1661	15	code	code	NOUN
ftr-299	1661	16	.	.	PUNCT
ftr-299	1662	1	chapter	chapter	NOUN
ftr-299	1662	2	2a	2a	PROPN
ftr-299	1662	3	does	do	AUX
ftr-299	1662	4	not	not	PART
ftr-299	1662	5	contain	contain	VERB
ftr-299	1662	6	any	any	DET
ftr-299	1662	7	other	other	ADJ
ftr-299	1662	8	operational	operational	ADJ
ftr-299	1662	9	or	or	CCONJ
ftr-299	1662	10	definitional	definitional	ADJ
ftr-299	1662	11	provisions	provision	NOUN
ftr-299	1662	12	.	.	PUNCT
ftr-299	1663	1	except	except	SCONJ
ftr-299	1663	2	as	as	ADV
ftr-299	1663	3	otherwise	otherwise	ADV
ftr-299	1663	4	provided	provide	VERB
ftr-299	1663	5	,	,	PUNCT
ftr-299	1663	6	all	all	DET
ftr-299	1663	7	code	code	NOUN
ftr-299	1663	8	provisions	provision	NOUN
ftr-299	1663	9	that	that	PRON
ftr-299	1663	10	apply	apply	VERB
ftr-299	1663	11	for	for	ADP
ftr-299	1663	12	purposes	purpose	NOUN
ftr-299	1663	13	of	of	ADP
ftr-299	1663	14	chapter	chapter	NOUN
ftr-299	1663	15	1	1	NUM
ftr-299	1663	16	in	in	ADP
ftr-299	1663	17	determining	determine	VERB
ftr-299	1663	18	taxable	taxable	ADJ
ftr-299	1663	19	income	income	NOUN
ftr-299	1663	20	as	as	SCONJ
ftr-299	1663	21	defined	define	VERB
ftr-299	1663	22	in	in	ADP
ftr-299	1663	23	§	§	PROPN
ftr-299	1663	24	63(a	63(a	NUM
ftr-299	1663	25	)	)	PUNCT
ftr-299	1663	26	also	also	ADV
ftr-299	1663	27	apply	apply	VERB
ftr-299	1663	28	in	in	ADP
ftr-299	1663	29	determining	determine	VERB
ftr-299	1663	30	the	the	DET
ftr-299	1663	31	tax	tax	NOUN
ftr-299	1663	32	imposed	impose	VERB
ftr-299	1663	33	by	by	ADP
ftr-299	1663	34	§	§	PROPN
ftr-299	1663	35	1411	1411	NUM
ftr-299	1663	36	.	.	PUNCT
ftr-299	1664	1	reg	reg	NOUN
ftr-299	1664	2	.	.	PUNCT
ftr-299	1665	1	§	§	PROPN
ftr-299	1665	2	1.1411	1.1411	NUM
ftr-299	1665	3	-	-	SYM
ftr-299	1665	4	1(a	1(a	NUM
ftr-299	1665	5	)	)	PUNCT
ftr-299	1665	6	.	.	PUNCT
ftr-299	1666	1			PRON
ftr-299	1666	2	application	application	NOUN
ftr-299	1666	3	to	to	ADP
ftr-299	1666	4	individuals	individual	NOUN
ftr-299	1666	5	.	.	PUNCT
ftr-299	1667	1	section	section	NOUN
ftr-299	1667	2	1411	1411	NUM
ftr-299	1667	3	applies	apply	VERB
ftr-299	1667	4	to	to	ADP
ftr-299	1667	5	individuals	individual	NOUN
ftr-299	1667	6	but	but	CCONJ
ftr-299	1667	7	does	do	AUX
ftr-299	1667	8	not	not	PART
ftr-299	1667	9	apply	apply	VERB
ftr-299	1667	10	to	to	ADP
ftr-299	1667	11	nonresident	nonresident	ADJ
ftr-299	1667	12	aliens	alien	NOUN
ftr-299	1667	13	.	.	PUNCT
ftr-299	1668	1	the	the	DET
ftr-299	1668	2	regulations	regulation	NOUN
ftr-299	1668	3	provide	provide	VERB
ftr-299	1668	4	that	that	SCONJ
ftr-299	1668	5	dual	dual	ADJ
ftr-299	1668	6	resident	resident	ADJ
ftr-299	1668	7	taxpayers	taxpayer	NOUN
ftr-299	1668	8	(	(	PUNCT
ftr-299	1668	9	as	as	SCONJ
ftr-299	1668	10	defined	define	VERB
ftr-299	1668	11	in	in	ADP
ftr-299	1668	12	reg	reg	NOUN
ftr-299	1668	13	.	.	PUNCT
ftr-299	1669	1	§	§	PROPN
ftr-299	1669	2	301.7701(b)-7(a)(1	301.7701(b)-7(a)(1	NUM
ftr-299	1669	3	)	)	PUNCT
ftr-299	1669	4	)	)	PUNCT
ftr-299	1669	5	who	who	PRON
ftr-299	1669	6	determine	determine	VERB
ftr-299	1669	7	that	that	SCONJ
ftr-299	1669	8	they	they	PRON
ftr-299	1669	9	are	be	AUX
ftr-299	1669	10	residents	resident	NOUN
ftr-299	1669	11	of	of	ADP
ftr-299	1669	12	a	a	DET
ftr-299	1669	13	foreign	foreign	ADJ
ftr-299	1669	14	country	country	NOUN
ftr-299	1669	15	and	and	CCONJ
ftr-299	1669	16	therefore	therefore	ADV
ftr-299	1669	17	entitled	entitle	VERB
ftr-299	1669	18	to	to	ADP
ftr-299	1669	19	treaty	treaty	NOUN
ftr-299	1669	20	benefits	benefit	NOUN
ftr-299	1669	21	are	be	AUX
ftr-299	1669	22	nonresident	nonresident	ADJ
ftr-299	1669	23	aliens	alien	NOUN
ftr-299	1669	24	for	for	ADP
ftr-299	1669	25	purposes	purpose	NOUN
ftr-299	1669	26	of	of	ADP
ftr-299	1669	27	the	the	DET
ftr-299	1669	28	§	§	PROPN
ftr-299	1669	29	1411	1411	NUM
ftr-299	1669	30	tax	tax	NOUN
ftr-299	1669	31	.	.	PUNCT
ftr-299	1670	1	reg	reg	NOUN
ftr-299	1670	2	.	.	PUNCT
ftr-299	1671	1	§	§	PROPN
ftr-299	1671	2	1.1411	1.1411	NUM
ftr-299	1671	3	-	-	PUNCT
ftr-299	1671	4	2(a)(2)(i	2(a)(2)(i	NUM
ftr-299	1671	5	)	)	PUNCT
ftr-299	1671	6	.	.	PUNCT
ftr-299	1672	1	dual	dual	ADJ
ftr-299	1672	2	status	status	NOUN
ftr-299	1672	3	individuals	individual	NOUN
ftr-299	1672	4	who	who	PRON
ftr-299	1672	5	are	be	AUX
ftr-299	1672	6	nonresident	nonresident	ADJ
ftr-299	1672	7	aliens	alien	NOUN
ftr-299	1672	8	for	for	ADP
ftr-299	1672	9	a	a	DET
ftr-299	1672	10	portion	portion	NOUN
ftr-299	1672	11	of	of	ADP
ftr-299	1672	12	the	the	DET
ftr-299	1672	13	taxable	taxable	ADJ
ftr-299	1672	14	year	year	NOUN
ftr-299	1672	15	are	be	AUX
ftr-299	1672	16	not	not	PART
ftr-299	1672	17	subject	subject	ADJ
ftr-299	1672	18	to	to	ADP
ftr-299	1672	19	the	the	DET
ftr-299	1672	20	§	§	PROPN
ftr-299	1672	21	1411	1411	NUM
ftr-299	1672	22	tax	tax	NOUN
ftr-299	1672	23	for	for	ADP
ftr-299	1672	24	the	the	DET
ftr-299	1672	25	portion	portion	NOUN
ftr-299	1672	26	of	of	ADP
ftr-299	1672	27	the	the	DET
ftr-299	1672	28	year	year	NOUN
ftr-299	1672	29	during	during	ADP
ftr-299	1672	30	which	which	PRON
ftr-299	1672	31	they	they	PRON
ftr-299	1672	32	are	be	AUX
ftr-299	1672	33	nonresident	nonresident	ADJ
ftr-299	1672	34	aliens	alien	NOUN
ftr-299	1672	35	.	.	PUNCT
ftr-299	1673	1	only	only	ADV
ftr-299	1673	2	income	income	NOUN
ftr-299	1673	3	received	receive	VERB
ftr-299	1673	4	during	during	ADP
ftr-299	1673	5	the	the	DET
ftr-299	1673	6	portion	portion	NOUN
ftr-299	1673	7	of	of	ADP
ftr-299	1673	8	the	the	DET
ftr-299	1673	9	year	year	NOUN
ftr-299	1673	10	that	that	SCONJ
ftr-299	1673	11	they	they	PRON
ftr-299	1673	12	are	be	AUX
ftr-299	1673	13	residents	resident	NOUN
ftr-299	1673	14	of	of	ADP
ftr-299	1673	15	the	the	DET
ftr-299	1673	16	u.s	u.s	PROPN
ftr-299	1673	17	.	.	PROPN
ftr-299	1673	18	is	be	AUX
ftr-299	1673	19	subject	subject	ADJ
ftr-299	1673	20	to	to	ADP
ftr-299	1673	21	the	the	DET
ftr-299	1673	22	tax	tax	NOUN
ftr-299	1673	23	.	.	PUNCT
ftr-299	1674	1	reg	reg	NOUN
ftr-299	1674	2	.	.	PUNCT
ftr-299	1675	1	§	§	PROPN
ftr-299	1675	2	1.1411	1.1411	NUM
ftr-299	1675	3	-	-	SYM
ftr-299	1675	4	2(a)(2)(ii	2(a)(2)(ii	NUM
ftr-299	1675	5	)	)	PUNCT
ftr-299	1675	6	.	.	PUNCT
ftr-299	1676	1	special	special	ADJ
ftr-299	1676	2	rules	rule	NOUN
ftr-299	1676	3	apply	apply	VERB
ftr-299	1676	4	to	to	ADP
ftr-299	1676	5	a	a	DET
ftr-299	1676	6	u.s	u.s	PROPN
ftr-299	1676	7	.	.	PROPN
ftr-299	1676	8	citizen	citizen	PROPN
ftr-299	1676	9	or	or	CCONJ
ftr-299	1676	10	resident	resident	NOUN
ftr-299	1676	11	who	who	PRON
ftr-299	1676	12	is	be	AUX
ftr-299	1676	13	married	married	ADJ
ftr-299	1676	14	to	to	ADP
ftr-299	1676	15	a	a	DET
ftr-299	1676	16	nonresident	nonresident	ADJ
ftr-299	1676	17	alien	alien	NOUN
ftr-299	1676	18	.	.	PUNCT
ftr-299	1677	1	reg	reg	NOUN
ftr-299	1677	2	.	.	PUNCT
ftr-299	1678	1	§	§	PROPN
ftr-299	1678	2	1.1411	1.1411	NUM
ftr-299	1678	3	-	-	PUNCT
ftr-299	1678	4	2(a)(2)(iii	2(a)(2)(iii	NUM
ftr-299	1678	5	)	)	PUNCT
ftr-299	1678	6	.	.	PUNCT
ftr-299	1679	1			NOUN
ftr-299	1679	2	application	application	NOUN
ftr-299	1679	3	to	to	ADP
ftr-299	1679	4	estates	estate	NOUN
ftr-299	1679	5	and	and	CCONJ
ftr-299	1679	6	trusts	trust	NOUN
ftr-299	1679	7	.	.	PUNCT
ftr-299	1680	1	as	as	ADP
ftr-299	1680	2	a	a	DET
ftr-299	1680	3	general	general	ADJ
ftr-299	1680	4	rule	rule	NOUN
ftr-299	1680	5	,	,	PUNCT
ftr-299	1680	6	the	the	DET
ftr-299	1680	7	§	§	PROPN
ftr-299	1680	8	1411	1411	NUM
ftr-299	1680	9	tax	tax	NOUN
ftr-299	1680	10	applies	apply	VERB
ftr-299	1680	11	to	to	ADP
ftr-299	1680	12	all	all	DET
ftr-299	1680	13	estates	estate	NOUN
ftr-299	1680	14	and	and	CCONJ
ftr-299	1680	15	trusts	trust	NOUN
ftr-299	1680	16	that	that	PRON
ftr-299	1680	17	are	be	AUX
ftr-299	1680	18	subject	subject	ADJ
ftr-299	1680	19	to	to	ADP
ftr-299	1680	20	the	the	DET
ftr-299	1680	21	provisions	provision	NOUN
ftr-299	1680	22	of	of	ADP
ftr-299	1680	23	part	part	NOUN
ftr-299	1680	24	i	i	PRON
ftr-299	1680	25	of	of	ADP
ftr-299	1680	26	subchapter	subchapter	NOUN
ftr-299	1680	27	j	j	PROPN
ftr-299	1680	28	of	of	ADP
ftr-299	1680	29	chapter	chapter	NOUN
ftr-299	1680	30	1	1	NUM
ftr-299	1680	31	of	of	ADP
ftr-299	1680	32	subtitle	subtitle	NOUN
ftr-299	1680	33	a	a	PRON
ftr-299	1680	34	of	of	ADP
ftr-299	1680	35	the	the	DET
ftr-299	1680	36	code	code	NOUN
ftr-299	1680	37	.	.	PUNCT
ftr-299	1681	1	reg	reg	NOUN
ftr-299	1681	2	.	.	PUNCT
ftr-299	1682	1	§	§	PROPN
ftr-299	1682	2	1.1411	1.1411	NUM
ftr-299	1682	3	-	-	SYM
ftr-299	1682	4	3(a)(1)(i	3(a)(1)(i	NUM
ftr-299	1682	5	)	)	PUNCT
ftr-299	1682	6	.	.	PUNCT
ftr-299	1683	1	accordingly	accordingly	ADV
ftr-299	1683	2	,	,	PUNCT
ftr-299	1683	3	the	the	DET
ftr-299	1683	4	§	§	PROPN
ftr-299	1683	5	1411	1411	NUM
ftr-299	1683	6	tax	tax	NOUN
ftr-299	1683	7	does	do	AUX
ftr-299	1683	8	not	not	PART
ftr-299	1683	9	apply	apply	VERB
ftr-299	1683	10	to	to	ADP
ftr-299	1683	11	trusts	trust	NOUN
ftr-299	1683	12	that	that	PRON
ftr-299	1683	13	are	be	AUX
ftr-299	1683	14	not	not	PART
ftr-299	1683	15	classified	classify	VERB
ftr-299	1683	16	as	as	ADP
ftr-299	1683	17	trusts	trust	NOUN
ftr-299	1683	18	under	under	ADP
ftr-299	1683	19	the	the	DET
ftr-299	1683	20	check	check	VERB
ftr-299	1683	21	-	-	PUNCT
ftr-299	1683	22	the	the	DET
ftr-299	1683	23	-	-	PUNCT
ftr-299	1683	24	box	box	NOUN
ftr-299	1683	25	regulations	regulation	NOUN
ftr-299	1683	26	(	(	PUNCT
ftr-299	1683	27	such	such	ADJ
ftr-299	1683	28	as	as	ADP
ftr-299	1683	29	business	business	NOUN
ftr-299	1683	30	308	308	NUM
ftr-299	1683	31	florida	florida	PROPN
ftr-299	1683	32	tax	tax	NOUN
ftr-299	1683	33	review	review	NOUN
ftr-299	1684	1	[	[	X
ftr-299	1684	2	vol	vol	NOUN
ftr-299	1684	3	.	.	PUNCT
ftr-299	1685	1	15:5	15:5	NUM
ftr-299	1685	2	trusts	trust	NOUN
ftr-299	1685	3	)	)	PUNCT
ftr-299	1685	4	.	.	PUNCT
ftr-299	1686	1	in	in	ADP
ftr-299	1686	2	response	response	NOUN
ftr-299	1686	3	to	to	ADP
ftr-299	1686	4	comments	comment	NOUN
ftr-299	1686	5	on	on	ADP
ftr-299	1686	6	the	the	DET
ftr-299	1686	7	proposed	propose	VERB
ftr-299	1686	8	regulations	regulation	NOUN
ftr-299	1686	9	,	,	PUNCT
ftr-299	1686	10	the	the	DET
ftr-299	1686	11	final	final	ADJ
ftr-299	1686	12	regulations	regulation	NOUN
ftr-299	1686	13	expand	expand	VERB
ftr-299	1686	14	the	the	DET
ftr-299	1686	15	list	list	NOUN
ftr-299	1686	16	of	of	ADP
ftr-299	1686	17	estates	estate	NOUN
ftr-299	1686	18	and	and	CCONJ
ftr-299	1686	19	trusts	trust	NOUN
ftr-299	1686	20	that	that	PRON
ftr-299	1686	21	are	be	AUX
ftr-299	1686	22	specifically	specifically	ADV
ftr-299	1686	23	exempted	exempt	VERB
ftr-299	1686	24	from	from	ADP
ftr-299	1686	25	the	the	DET
ftr-299	1686	26	§	§	PROPN
ftr-299	1686	27	1411	1411	NUM
ftr-299	1686	28	tax	tax	NOUN
ftr-299	1686	29	.	.	PUNCT
ftr-299	1687	1	trusts	trust	NOUN
ftr-299	1687	2	or	or	CCONJ
ftr-299	1687	3	estates	estate	NOUN
ftr-299	1687	4	,	,	PUNCT
ftr-299	1687	5	all	all	PRON
ftr-299	1687	6	of	of	ADP
ftr-299	1687	7	the	the	DET
ftr-299	1687	8	unexpired	unexpired	ADJ
ftr-299	1687	9	interests	interest	NOUN
ftr-299	1687	10	of	of	ADP
ftr-299	1687	11	which	which	PRON
ftr-299	1687	12	are	be	AUX
ftr-299	1687	13	devoted	devote	VERB
ftr-299	1687	14	to	to	ADP
ftr-299	1687	15	charitable	charitable	ADJ
ftr-299	1687	16	purposes	purpose	NOUN
ftr-299	1687	17	,	,	PUNCT
ftr-299	1687	18	are	be	AUX
ftr-299	1687	19	not	not	PART
ftr-299	1687	20	subject	subject	ADJ
ftr-299	1687	21	to	to	ADP
ftr-299	1687	22	the	the	DET
ftr-299	1687	23	§	§	PROPN
ftr-299	1687	24	1411	1411	NUM
ftr-299	1687	25	tax	tax	NOUN
ftr-299	1687	26	.	.	PUNCT
ftr-299	1688	1	reg	reg	NOUN
ftr-299	1688	2	.	.	PUNCT
ftr-299	1689	1	§	§	PROPN
ftr-299	1689	2	1.14113(b)(1)(i	1.14113(b)(1)(i	NUM
ftr-299	1689	3	)	)	PUNCT
ftr-299	1689	4	.	.	PUNCT
ftr-299	1690	1	the	the	DET
ftr-299	1690	2	tax	tax	NOUN
ftr-299	1690	3	also	also	ADV
ftr-299	1690	4	does	do	AUX
ftr-299	1690	5	not	not	PART
ftr-299	1690	6	apply	apply	VERB
ftr-299	1690	7	to	to	ADP
ftr-299	1690	8	trusts	trust	NOUN
ftr-299	1690	9	that	that	PRON
ftr-299	1690	10	are	be	AUX
ftr-299	1690	11	exempt	exempt	ADJ
ftr-299	1690	12	from	from	ADP
ftr-299	1690	13	taxes	taxis	NOUN
ftr-299	1690	14	imposed	impose	VERB
ftr-299	1690	15	by	by	ADP
ftr-299	1690	16	subtitle	subtitle	NOUN
ftr-299	1690	17	a	a	PRON
ftr-299	1690	18	of	of	ADP
ftr-299	1690	19	the	the	DET
ftr-299	1690	20	code	code	NOUN
ftr-299	1690	21	.	.	PUNCT
ftr-299	1691	1	reg	reg	NOUN
ftr-299	1691	2	.	.	PUNCT
ftr-299	1692	1	§	§	PROPN
ftr-299	1692	2	1.1411	1.1411	NUM
ftr-299	1692	3	-	-	SYM
ftr-299	1692	4	3(b)(1)(ii)-(iv	3(b)(1)(ii)-(iv	NUM
ftr-299	1692	5	)	)	PUNCT
ftr-299	1692	6	.	.	PUNCT
ftr-299	1693	1	this	this	PRON
ftr-299	1693	2	is	be	AUX
ftr-299	1693	3	true	true	ADJ
ftr-299	1693	4	even	even	ADV
ftr-299	1693	5	if	if	SCONJ
ftr-299	1693	6	the	the	DET
ftr-299	1693	7	trust	trust	NOUN
ftr-299	1693	8	is	be	AUX
ftr-299	1693	9	subject	subject	ADJ
ftr-299	1693	10	to	to	ADP
ftr-299	1693	11	tax	tax	NOUN
ftr-299	1693	12	on	on	ADP
ftr-299	1693	13	its	its	PRON
ftr-299	1693	14	unrelated	unrelated	ADJ
ftr-299	1693	15	business	business	NOUN
ftr-299	1693	16	taxable	taxable	ADJ
ftr-299	1693	17	income	income	NOUN
ftr-299	1693	18	.	.	PUNCT
ftr-299	1694	1	the	the	DET
ftr-299	1694	2	regulations	regulation	NOUN
ftr-299	1694	3	clarify	clarify	VERB
ftr-299	1694	4	that	that	SCONJ
ftr-299	1694	5	grantor	grantor	NOUN
ftr-299	1694	6	trusts	trust	NOUN
ftr-299	1694	7	are	be	AUX
ftr-299	1694	8	not	not	PART
ftr-299	1694	9	subject	subject	ADJ
ftr-299	1694	10	to	to	ADP
ftr-299	1694	11	the	the	DET
ftr-299	1694	12	tax	tax	NOUN
ftr-299	1694	13	.	.	PUNCT
ftr-299	1695	1	the	the	DET
ftr-299	1695	2	grantor	grantor	NOUN
ftr-299	1695	3	or	or	CCONJ
ftr-299	1695	4	other	other	ADJ
ftr-299	1695	5	person	person	NOUN
ftr-299	1695	6	who	who	PRON
ftr-299	1695	7	takes	take	VERB
ftr-299	1695	8	into	into	ADP
ftr-299	1695	9	account	account	NOUN
ftr-299	1695	10	the	the	DET
ftr-299	1695	11	grantor	grantor	NOUN
ftr-299	1695	12	trust	trust	PROPN
ftr-299	1695	13	’s	’s	PART
ftr-299	1695	14	income	income	NOUN
ftr-299	1695	15	and	and	CCONJ
ftr-299	1695	16	deductions	deduction	NOUN
ftr-299	1695	17	is	be	AUX
ftr-299	1695	18	treated	treat	VERB
ftr-299	1695	19	as	as	ADP
ftr-299	1695	20	receiving	receive	VERB
ftr-299	1695	21	and	and	CCONJ
ftr-299	1695	22	paying	pay	VERB
ftr-299	1695	23	those	those	DET
ftr-299	1695	24	items	item	NOUN
ftr-299	1695	25	directly	directly	ADV
ftr-299	1695	26	for	for	ADP
ftr-299	1695	27	purposes	purpose	NOUN
ftr-299	1695	28	of	of	ADP
ftr-299	1695	29	calculating	calculate	VERB
ftr-299	1695	30	that	that	DET
ftr-299	1695	31	person	person	NOUN
ftr-299	1695	32	’s	’s	PART
ftr-299	1695	33	liability	liability	NOUN
ftr-299	1695	34	for	for	ADP
ftr-299	1695	35	the	the	DET
ftr-299	1695	36	§	§	PROPN
ftr-299	1695	37	1411	1411	NUM
ftr-299	1695	38	tax	tax	NOUN
ftr-299	1695	39	.	.	PUNCT
ftr-299	1696	1	reg	reg	NOUN
ftr-299	1696	2	.	.	PUNCT
ftr-299	1697	1	§	§	PROPN
ftr-299	1697	2	1.1411	1.1411	NUM
ftr-299	1697	3	-	-	SYM
ftr-299	1697	4	3(b)(1)(v	3(b)(1)(v	NUM
ftr-299	1697	5	)	)	PUNCT
ftr-299	1697	6	.	.	PUNCT
ftr-299	1698	1	the	the	DET
ftr-299	1698	2	§	§	PROPN
ftr-299	1698	3	1411	1411	NUM
ftr-299	1698	4	tax	tax	NOUN
ftr-299	1698	5	does	do	AUX
ftr-299	1698	6	not	not	PART
ftr-299	1698	7	apply	apply	VERB
ftr-299	1698	8	to	to	ADP
ftr-299	1698	9	cemetery	cemetery	NOUN
ftr-299	1698	10	perpetual	perpetual	ADJ
ftr-299	1698	11	care	care	NOUN
ftr-299	1698	12	funds	fund	NOUN
ftr-299	1698	13	subject	subject	ADJ
ftr-299	1698	14	to	to	ADP
ftr-299	1698	15	§	§	PROPN
ftr-299	1698	16	642(i	642(i	PROPN
ftr-299	1698	17	)	)	PUNCT
ftr-299	1698	18	,	,	PUNCT
ftr-299	1698	19	alaska	alaska	PROPN
ftr-299	1698	20	native	native	PROPN
ftr-299	1698	21	settlement	settlement	PROPN
ftr-299	1698	22	trusts	trust	VERB
ftr-299	1698	23	that	that	PRON
ftr-299	1698	24	have	have	AUX
ftr-299	1698	25	made	make	VERB
ftr-299	1698	26	an	an	DET
ftr-299	1698	27	election	election	NOUN
ftr-299	1698	28	under	under	ADP
ftr-299	1698	29	§	§	PROPN
ftr-299	1698	30	646	646	NUM
ftr-299	1698	31	,	,	PUNCT
ftr-299	1698	32	or	or	CCONJ
ftr-299	1698	33	foreign	foreign	ADJ
ftr-299	1698	34	estates	estate	NOUN
ftr-299	1698	35	or	or	CCONJ
ftr-299	1698	36	trusts	trust	NOUN
ftr-299	1698	37	,	,	PUNCT
ftr-299	1698	38	but	but	CCONJ
ftr-299	1698	39	special	special	ADJ
ftr-299	1698	40	rules	rule	NOUN
ftr-299	1698	41	apply	apply	VERB
ftr-299	1698	42	to	to	ADP
ftr-299	1698	43	distributions	distribution	NOUN
ftr-299	1698	44	from	from	ADP
ftr-299	1698	45	foreign	foreign	ADJ
ftr-299	1698	46	estates	estate	NOUN
ftr-299	1698	47	or	or	CCONJ
ftr-299	1698	48	trusts	trust	NOUN
ftr-299	1698	49	to	to	ADP
ftr-299	1698	50	u.s	u.s	PROPN
ftr-299	1698	51	.	.	PROPN
ftr-299	1698	52	beneficiaries	beneficiary	NOUN
ftr-299	1698	53	.	.	PUNCT
ftr-299	1699	1	reg	reg	NOUN
ftr-299	1699	2	.	.	PUNCT
ftr-299	1700	1	§	§	PROPN
ftr-299	1700	2	1.1411	1.1411	NUM
ftr-299	1700	3	-	-	SYM
ftr-299	1700	4	3(b)(1)(vi)-(ix	3(b)(1)(vi)-(ix	NUM
ftr-299	1700	5	)	)	PUNCT
ftr-299	1700	6	.	.	PUNCT
ftr-299	1701	1	special	special	ADJ
ftr-299	1701	2	computational	computational	ADJ
ftr-299	1701	3	rules	rule	NOUN
ftr-299	1701	4	apply	apply	VERB
ftr-299	1701	5	to	to	ADP
ftr-299	1701	6	electing	elect	VERB
ftr-299	1701	7	small	small	ADJ
ftr-299	1701	8	business	business	NOUN
ftr-299	1701	9	trusts	trust	NOUN
ftr-299	1701	10	.	.	PUNCT
ftr-299	1702	1	reg	reg	NOUN
ftr-299	1702	2	.	.	PUNCT
ftr-299	1703	1	§	§	PROPN
ftr-299	1703	2	1.1411	1.1411	NUM
ftr-299	1703	3	-	-	PUNCT
ftr-299	1703	4	3(c	3(c	NUM
ftr-299	1703	5	)	)	PUNCT
ftr-299	1703	6	.	.	PUNCT
ftr-299	1704	1	although	although	SCONJ
ftr-299	1704	2	charitable	charitable	ADJ
ftr-299	1704	3	remainder	remainder	NOUN
ftr-299	1704	4	trusts	trust	NOUN
ftr-299	1704	5	are	be	AUX
ftr-299	1704	6	not	not	PART
ftr-299	1704	7	subject	subject	ADJ
ftr-299	1704	8	to	to	ADP
ftr-299	1704	9	the	the	DET
ftr-299	1704	10	tax	tax	NOUN
ftr-299	1704	11	,	,	PUNCT
ftr-299	1704	12	annuity	annuity	NOUN
ftr-299	1704	13	and	and	CCONJ
ftr-299	1704	14	unitrust	unitrust	ADJ
ftr-299	1704	15	distributions	distribution	NOUN
ftr-299	1704	16	may	may	AUX
ftr-299	1704	17	be	be	AUX
ftr-299	1704	18	net	net	ADJ
ftr-299	1704	19	investment	investment	NOUN
ftr-299	1704	20	income	income	NOUN
ftr-299	1704	21	to	to	ADP
ftr-299	1704	22	the	the	DET
ftr-299	1704	23	noncharitable	noncharitable	PROPN
ftr-299	1704	24	beneficiary	beneficiary	NOUN
ftr-299	1704	25	who	who	PRON
ftr-299	1704	26	receives	receive	VERB
ftr-299	1704	27	them	they	PRON
ftr-299	1704	28	.	.	PUNCT
ftr-299	1705	1	reg	reg	NOUN
ftr-299	1705	2	.	.	PUNCT
ftr-299	1706	1	§	§	PROPN
ftr-299	1706	2	1.1411	1.1411	NUM
ftr-299	1706	3	-	-	SYM
ftr-299	1706	4	3(d	3(d	NUM
ftr-299	1706	5	)	)	PUNCT
ftr-299	1706	6	.	.	PUNCT
ftr-299	1707	1			PUNCT
ftr-299	1708	1	the	the	DET
ftr-299	1708	2	regulations	regulation	NOUN
ftr-299	1708	3	provide	provide	VERB
ftr-299	1708	4	detailed	detailed	ADJ
ftr-299	1708	5	rules	rule	NOUN
ftr-299	1708	6	regarding	regard	VERB
ftr-299	1708	7	the	the	DET
ftr-299	1708	8	calculation	calculation	NOUN
ftr-299	1708	9	of	of	ADP
ftr-299	1708	10	an	an	DET
ftr-299	1708	11	estate	estate	NOUN
ftr-299	1708	12	or	or	CCONJ
ftr-299	1708	13	trust	trust	NOUN
ftr-299	1708	14	’s	’s	PART
ftr-299	1708	15	undistributed	undistribute	VERB
ftr-299	1708	16	net	net	ADJ
ftr-299	1708	17	investment	investment	NOUN
ftr-299	1708	18	income	income	NOUN
ftr-299	1708	19	.	.	PUNCT
ftr-299	1709	1	reg	reg	NOUN
ftr-299	1709	2	.	.	PUNCT
ftr-299	1710	1	§	§	PROPN
ftr-299	1710	2	1.1411	1.1411	NUM
ftr-299	1710	3	-	-	PUNCT
ftr-299	1710	4	3(e	3(e	NUM
ftr-299	1710	5	)	)	PUNCT
ftr-299	1710	6	.	.	PUNCT
ftr-299	1711	1	generally	generally	ADV
ftr-299	1711	2	,	,	PUNCT
ftr-299	1711	3	the	the	DET
ftr-299	1711	4	rules	rule	NOUN
ftr-299	1711	5	for	for	ADP
ftr-299	1711	6	calculating	calculate	VERB
ftr-299	1711	7	undistributed	undistributed	ADJ
ftr-299	1711	8	net	net	ADJ
ftr-299	1711	9	investment	investment	NOUN
ftr-299	1711	10	income	income	NOUN
ftr-299	1711	11	are	be	AUX
ftr-299	1711	12	guided	guide	VERB
ftr-299	1711	13	by	by	ADP
ftr-299	1711	14	the	the	DET
ftr-299	1711	15	subchapter	subchapter	NOUN
ftr-299	1711	16	j	j	PROPN
ftr-299	1711	17	concept	concept	NOUN
ftr-299	1711	18	of	of	ADP
ftr-299	1711	19	distributable	distributable	ADJ
ftr-299	1711	20	net	net	ADJ
ftr-299	1711	21	income	income	NOUN
ftr-299	1711	22	,	,	PUNCT
ftr-299	1711	23	which	which	PRON
ftr-299	1711	24	apportions	apportion	VERB
ftr-299	1711	25	income	income	NOUN
ftr-299	1711	26	between	between	ADP
ftr-299	1711	27	the	the	DET
ftr-299	1711	28	trust	trust	NOUN
ftr-299	1711	29	and	and	CCONJ
ftr-299	1711	30	its	its	PRON
ftr-299	1711	31	beneficiaries	beneficiary	NOUN
ftr-299	1711	32	.	.	PUNCT
ftr-299	1712	1			X
ftr-299	1713	1	the	the	DET
ftr-299	1713	2	treasury	treasury	PROPN
ftr-299	1713	3	department	department	PROPN
ftr-299	1713	4	and	and	CCONJ
ftr-299	1713	5	the	the	DET
ftr-299	1713	6	irs	irs	PROPN
ftr-299	1713	7	reserved	reserve	VERB
ftr-299	1713	8	two	two	NUM
ftr-299	1713	9	issues	issue	NOUN
ftr-299	1713	10	related	relate	VERB
ftr-299	1713	11	to	to	ADP
ftr-299	1713	12	estates	estate	NOUN
ftr-299	1713	13	and	and	CCONJ
ftr-299	1713	14	trusts	trust	NOUN
ftr-299	1713	15	for	for	ADP
ftr-299	1713	16	further	further	ADJ
ftr-299	1713	17	study	study	NOUN
ftr-299	1713	18	and	and	CCONJ
ftr-299	1713	19	have	have	AUX
ftr-299	1713	20	requested	request	VERB
ftr-299	1713	21	comments	comment	NOUN
ftr-299	1713	22	on	on	ADP
ftr-299	1713	23	both	both	DET
ftr-299	1713	24	issues	issue	NOUN
ftr-299	1713	25	.	.	PUNCT
ftr-299	1714	1	the	the	DET
ftr-299	1714	2	first	first	ADJ
ftr-299	1714	3	is	be	AUX
ftr-299	1714	4	how	how	SCONJ
ftr-299	1714	5	the	the	DET
ftr-299	1714	6	§	§	PROPN
ftr-299	1714	7	1411	1411	NUM
ftr-299	1714	8	tax	tax	NOUN
ftr-299	1714	9	should	should	AUX
ftr-299	1714	10	apply	apply	VERB
ftr-299	1714	11	to	to	ADP
ftr-299	1714	12	distributions	distribution	NOUN
ftr-299	1714	13	by	by	ADP
ftr-299	1714	14	foreign	foreign	ADJ
ftr-299	1714	15	trusts	trust	NOUN
ftr-299	1714	16	of	of	ADP
ftr-299	1714	17	net	net	ADJ
ftr-299	1714	18	investment	investment	NOUN
ftr-299	1714	19	income	income	NOUN
ftr-299	1714	20	that	that	PRON
ftr-299	1714	21	was	be	AUX
ftr-299	1714	22	accumulated	accumulate	VERB
ftr-299	1714	23	for	for	ADP
ftr-299	1714	24	the	the	DET
ftr-299	1714	25	benefit	benefit	NOUN
ftr-299	1714	26	of	of	ADP
ftr-299	1714	27	u.s	u.s	PROPN
ftr-299	1714	28	.	.	PROPN
ftr-299	1714	29	beneficiaries	beneficiary	NOUN
ftr-299	1714	30	.	.	PUNCT
ftr-299	1715	1	the	the	DET
ftr-299	1715	2	second	second	ADJ
ftr-299	1715	3	issue	issue	NOUN
ftr-299	1715	4	is	be	AUX
ftr-299	1715	5	the	the	DET
ftr-299	1715	6	appropriate	appropriate	ADJ
ftr-299	1715	7	method	method	NOUN
ftr-299	1715	8	of	of	ADP
ftr-299	1715	9	determining	determine	VERB
ftr-299	1715	10	whether	whether	SCONJ
ftr-299	1715	11	an	an	DET
ftr-299	1715	12	estate	estate	NOUN
ftr-299	1715	13	or	or	CCONJ
ftr-299	1715	14	trust	trust	NOUN
ftr-299	1715	15	materially	materially	ADV
ftr-299	1715	16	participates	participate	VERB
ftr-299	1715	17	in	in	ADP
ftr-299	1715	18	an	an	DET
ftr-299	1715	19	activity	activity	NOUN
ftr-299	1715	20	.	.	PUNCT
ftr-299	1716	1	this	this	DET
ftr-299	1716	2	issue	issue	NOUN
ftr-299	1716	3	may	may	AUX
ftr-299	1716	4	be	be	AUX
ftr-299	1716	5	the	the	DET
ftr-299	1716	6	subject	subject	NOUN
ftr-299	1716	7	of	of	ADP
ftr-299	1716	8	a	a	DET
ftr-299	1716	9	separate	separate	ADJ
ftr-299	1716	10	guidance	guidance	NOUN
ftr-299	1716	11	project	project	NOUN
ftr-299	1716	12	under	under	ADP
ftr-299	1716	13	§	§	PROPN
ftr-299	1716	14	469	469	NUM
ftr-299	1716	15	.	.	PUNCT
ftr-299	1717	1			PROPN
ftr-299	1717	2	net	net	ADJ
ftr-299	1717	3	investment	investment	NOUN
ftr-299	1717	4	income	income	NOUN
ftr-299	1717	5	.	.	PUNCT
ftr-299	1718	1	net	net	ADJ
ftr-299	1718	2	investment	investment	NOUN
ftr-299	1718	3	income	income	NOUN
ftr-299	1718	4	is	be	AUX
ftr-299	1718	5	investment	investment	NOUN
ftr-299	1718	6	income	income	NOUN
ftr-299	1718	7	reduced	reduce	VERB
ftr-299	1718	8	by	by	ADP
ftr-299	1718	9	the	the	DET
ftr-299	1718	10	deductions	deduction	NOUN
ftr-299	1718	11	properly	properly	ADV
ftr-299	1718	12	allocable	allocable	ADJ
ftr-299	1718	13	to	to	ADP
ftr-299	1718	14	that	that	DET
ftr-299	1718	15	income	income	NOUN
ftr-299	1718	16	.	.	PUNCT
ftr-299	1719	1	the	the	DET
ftr-299	1719	2	regulations	regulation	NOUN
ftr-299	1719	3	provide	provide	VERB
ftr-299	1719	4	an	an	DET
ftr-299	1719	5	exclusive	exclusive	ADJ
ftr-299	1719	6	list	list	NOUN
ftr-299	1719	7	of	of	ADP
ftr-299	1719	8	deductions	deduction	NOUN
ftr-299	1719	9	that	that	PRON
ftr-299	1719	10	may	may	AUX
ftr-299	1719	11	be	be	AUX
ftr-299	1719	12	properly	properly	ADV
ftr-299	1719	13	allocable	allocable	ADJ
ftr-299	1719	14	deductions	deduction	NOUN
ftr-299	1719	15	and	and	CCONJ
ftr-299	1719	16	provide	provide	VERB
ftr-299	1719	17	authority	authority	NOUN
ftr-299	1719	18	for	for	ADP
ftr-299	1719	19	the	the	DET
ftr-299	1719	20	identification	identification	NOUN
ftr-299	1719	21	of	of	ADP
ftr-299	1719	22	additional	additional	ADJ
ftr-299	1719	23	deductions	deduction	NOUN
ftr-299	1719	24	in	in	ADP
ftr-299	1719	25	published	publish	VERB
ftr-299	1719	26	guidance	guidance	NOUN
ftr-299	1719	27	.	.	PUNCT
ftr-299	1720	1	reg	reg	NOUN
ftr-299	1720	2	.	.	PUNCT
ftr-299	1721	1	§	§	PROPN
ftr-299	1721	2	1.1411	1.1411	NUM
ftr-299	1721	3	-	-	PUNCT
ftr-299	1721	4	4(f	4(f	NUM
ftr-299	1721	5	)	)	PUNCT
ftr-299	1721	6	.	.	PUNCT
ftr-299	1722	1	in	in	ADP
ftr-299	1722	2	response	response	NOUN
ftr-299	1722	3	to	to	ADP
ftr-299	1722	4	comments	comment	NOUN
ftr-299	1722	5	on	on	ADP
ftr-299	1722	6	the	the	DET
ftr-299	1722	7	proposed	propose	VERB
ftr-299	1722	8	regulations	regulation	NOUN
ftr-299	1722	9	,	,	PUNCT
ftr-299	1722	10	the	the	DET
ftr-299	1722	11	final	final	ADJ
ftr-299	1722	12	regulations	regulation	NOUN
ftr-299	1722	13	permit	permit	VERB
ftr-299	1722	14	taxpayers	taxpayer	NOUN
ftr-299	1722	15	to	to	PART
ftr-299	1722	16	treat	treat	VERB
ftr-299	1722	17	a	a	DET
ftr-299	1722	18	portion	portion	NOUN
ftr-299	1722	19	of	of	ADP
ftr-299	1722	20	a	a	DET
ftr-299	1722	21	net	net	ADJ
ftr-299	1722	22	operating	operating	NOUN
ftr-299	1722	23	loss	loss	NOUN
ftr-299	1722	24	deduction	deduction	NOUN
ftr-299	1722	25	as	as	ADP
ftr-299	1722	26	a	a	DET
ftr-299	1722	27	properly	properly	ADV
ftr-299	1722	28	allocable	allocable	ADJ
ftr-299	1722	29	deduction	deduction	NOUN
ftr-299	1722	30	.	.	PUNCT
ftr-299	1723	1	reg	reg	NOUN
ftr-299	1723	2	.	.	PUNCT
ftr-299	1724	1	§	§	PROPN
ftr-299	1724	2	1.1411	1.1411	NUM
ftr-299	1724	3	-	-	SYM
ftr-299	1724	4	4(f)(2)(iv	4(f)(2)(iv	NUM
ftr-299	1724	5	)	)	PUNCT
ftr-299	1724	6	,	,	PUNCT
ftr-299	1724	7	(	(	PUNCT
ftr-299	1724	8	h	h	NOUN
ftr-299	1724	9	)	)	PUNCT
ftr-299	1724	10	.	.	PUNCT
ftr-299	1725	1	net	net	ADJ
ftr-299	1725	2	investment	investment	NOUN
ftr-299	1725	3	income	income	NOUN
ftr-299	1725	4	can	can	AUX
ftr-299	1725	5	not	not	PART
ftr-299	1725	6	be	be	AUX
ftr-299	1725	7	less	less	ADJ
ftr-299	1725	8	than	than	ADP
ftr-299	1725	9	zero	zero	NUM
ftr-299	1725	10	.	.	PUNCT
ftr-299	1726	1	deductions	deduction	NOUN
ftr-299	1726	2	that	that	PRON
ftr-299	1726	3	exceed	exceed	VERB
ftr-299	1726	4	investment	investment	NOUN
ftr-299	1726	5	income	income	NOUN
ftr-299	1726	6	can	can	AUX
ftr-299	1726	7	be	be	AUX
ftr-299	1726	8	carried	carry	VERB
ftr-299	1726	9	forward	forward	ADV
ftr-299	1726	10	only	only	ADV
ftr-299	1726	11	to	to	ADP
ftr-299	1726	12	the	the	DET
ftr-299	1726	13	extent	extent	NOUN
ftr-299	1726	14	provided	provide	VERB
ftr-299	1726	15	in	in	ADP
ftr-299	1726	16	chapter	chapter	NOUN
ftr-299	1726	17	1	1	NUM
ftr-299	1726	18	of	of	ADP
ftr-299	1726	19	the	the	DET
ftr-299	1726	20	code	code	NOUN
ftr-299	1726	21	.	.	PUNCT
ftr-299	1727	1	reg	reg	NOUN
ftr-299	1727	2	.	.	PUNCT
ftr-299	1728	1	§	§	PROPN
ftr-299	1728	2	1.1411	1.1411	NUM
ftr-299	1728	3	-	-	SYM
ftr-299	1728	4	4(f)(1)(ii	4(f)(1)(ii	NUM
ftr-299	1728	5	)	)	PUNCT
ftr-299	1728	6	.	.	PUNCT
ftr-299	1729	1	deductions	deduction	NOUN
ftr-299	1729	2	carried	carry	VERB
ftr-299	1729	3	over	over	ADP
ftr-299	1729	4	to	to	ADP
ftr-299	1729	5	a	a	DET
ftr-299	1729	6	tax	tax	NOUN
ftr-299	1729	7	year	year	NOUN
ftr-299	1729	8	because	because	SCONJ
ftr-299	1729	9	they	they	PRON
ftr-299	1729	10	were	be	AUX
ftr-299	1729	11	suspended	suspend	VERB
ftr-299	1729	12	or	or	CCONJ
ftr-299	1729	13	2014	2014	NUM
ftr-299	1729	14	]	]	PUNCT
ftr-299	1729	15	recent	recent	ADJ
ftr-299	1729	16	developments	development	NOUN
ftr-299	1729	17	in	in	ADP
ftr-299	1729	18	federal	federal	ADJ
ftr-299	1729	19	income	income	NOUN
ftr-299	1729	20	taxation	taxation	NOUN
ftr-299	1729	21	309	309	NUM
ftr-299	1729	22	disallowed	disallow	VERB
ftr-299	1729	23	by	by	ADP
ftr-299	1729	24	other	other	ADJ
ftr-299	1729	25	provisions	provision	NOUN
ftr-299	1729	26	,	,	PUNCT
ftr-299	1729	27	such	such	ADJ
ftr-299	1729	28	as	as	ADP
ftr-299	1729	29	the	the	DET
ftr-299	1729	30	investment	investment	NOUN
ftr-299	1729	31	interest	interest	NOUN
ftr-299	1729	32	,	,	PUNCT
ftr-299	1729	33	basis	basis	NOUN
ftr-299	1729	34	,	,	PUNCT
ftr-299	1729	35	at	at	ADP
ftr-299	1729	36	-	-	PUNCT
ftr-299	1729	37	risk	risk	NOUN
ftr-299	1729	38	,	,	PUNCT
ftr-299	1729	39	or	or	CCONJ
ftr-299	1729	40	passive	passive	ADJ
ftr-299	1729	41	activity	activity	NOUN
ftr-299	1729	42	loss	loss	NOUN
ftr-299	1729	43	limitations	limitation	NOUN
ftr-299	1729	44	,	,	PUNCT
ftr-299	1729	45	and	and	CCONJ
ftr-299	1729	46	allowed	allow	VERB
ftr-299	1729	47	for	for	ADP
ftr-299	1729	48	that	that	DET
ftr-299	1729	49	year	year	NOUN
ftr-299	1729	50	in	in	ADP
ftr-299	1729	51	determining	determine	VERB
ftr-299	1729	52	adjusted	adjust	VERB
ftr-299	1729	53	gross	gross	ADJ
ftr-299	1729	54	income	income	NOUN
ftr-299	1729	55	are	be	AUX
ftr-299	1729	56	also	also	ADV
ftr-299	1729	57	allowed	allow	VERB
ftr-299	1729	58	in	in	ADP
ftr-299	1729	59	determining	determine	VERB
ftr-299	1729	60	net	net	ADJ
ftr-299	1729	61	investment	investment	NOUN
ftr-299	1729	62	income	income	NOUN
ftr-299	1729	63	.	.	PUNCT
ftr-299	1730	1	this	this	PRON
ftr-299	1730	2	is	be	AUX
ftr-299	1730	3	true	true	ADJ
ftr-299	1730	4	regardless	regardless	ADV
ftr-299	1730	5	of	of	ADP
ftr-299	1730	6	whether	whether	SCONJ
ftr-299	1730	7	the	the	DET
ftr-299	1730	8	taxable	taxable	ADJ
ftr-299	1730	9	year	year	NOUN
ftr-299	1730	10	from	from	ADP
ftr-299	1730	11	which	which	PRON
ftr-299	1730	12	the	the	DET
ftr-299	1730	13	deductions	deduction	NOUN
ftr-299	1730	14	are	be	AUX
ftr-299	1730	15	carried	carry	VERB
ftr-299	1730	16	precedes	precede	VERB
ftr-299	1730	17	the	the	DET
ftr-299	1730	18	effective	effective	ADJ
ftr-299	1730	19	date	date	NOUN
ftr-299	1730	20	of	of	ADP
ftr-299	1730	21	§	§	PROPN
ftr-299	1730	22	1411	1411	NUM
ftr-299	1730	23	.	.	PUNCT
ftr-299	1731	1	the	the	DET
ftr-299	1731	2	treasury	treasury	PROPN
ftr-299	1731	3	department	department	PROPN
ftr-299	1731	4	and	and	CCONJ
ftr-299	1731	5	the	the	DET
ftr-299	1731	6	irs	irs	PROPN
ftr-299	1731	7	have	have	AUX
ftr-299	1731	8	issued	issue	VERB
ftr-299	1731	9	proposed	propose	VERB
ftr-299	1731	10	regulations	regulation	NOUN
ftr-299	1731	11	that	that	PRON
ftr-299	1731	12	address	address	VERB
ftr-299	1731	13	issues	issue	NOUN
ftr-299	1731	14	related	relate	VERB
ftr-299	1731	15	to	to	ADP
ftr-299	1731	16	the	the	DET
ftr-299	1731	17	treatment	treatment	NOUN
ftr-299	1731	18	of	of	ADP
ftr-299	1731	19	capital	capital	NOUN
ftr-299	1731	20	loss	loss	NOUN
ftr-299	1731	21	carryforwards	carryforward	NOUN
ftr-299	1731	22	.	.	PUNCT
ftr-299	1732	1	reg-130843	reg-130843	NOUN
ftr-299	1732	2	-	-	PUNCT
ftr-299	1732	3	13	13	NUM
ftr-299	1732	4	,	,	PUNCT
ftr-299	1732	5	net	net	ADJ
ftr-299	1732	6	investment	investment	NOUN
ftr-299	1732	7	income	income	NOUN
ftr-299	1732	8	tax	tax	NOUN
ftr-299	1732	9	,	,	PUNCT
ftr-299	1732	10	78	78	NUM
ftr-299	1732	11	f.r	f.r	NOUN
ftr-299	1732	12	.	.	NOUN
ftr-299	1732	13	72451	72451	NUM
ftr-299	1732	14	(	(	PUNCT
ftr-299	1732	15	12/2/13	12/2/13	NUM
ftr-299	1732	16	)	)	PUNCT
ftr-299	1732	17	.	.	PUNCT
ftr-299	1733	1			PROPN
ftr-299	1734	1	if	if	SCONJ
ftr-299	1734	2	items	item	NOUN
ftr-299	1734	3	of	of	ADP
ftr-299	1734	4	net	net	ADJ
ftr-299	1734	5	investment	investment	NOUN
ftr-299	1734	6	income	income	NOUN
ftr-299	1734	7	(	(	PUNCT
ftr-299	1734	8	including	include	VERB
ftr-299	1734	9	the	the	DET
ftr-299	1734	10	properly	properly	ADV
ftr-299	1734	11	allocable	allocable	ADJ
ftr-299	1734	12	deductions	deduction	NOUN
ftr-299	1734	13	)	)	PUNCT
ftr-299	1734	14	pass	pass	VERB
ftr-299	1734	15	through	through	ADP
ftr-299	1734	16	to	to	ADP
ftr-299	1734	17	an	an	DET
ftr-299	1734	18	individual	individual	ADJ
ftr-299	1734	19	,	,	PUNCT
ftr-299	1734	20	estate	estate	NOUN
ftr-299	1734	21	,	,	PUNCT
ftr-299	1734	22	or	or	CCONJ
ftr-299	1734	23	trust	trust	NOUN
ftr-299	1734	24	from	from	ADP
ftr-299	1734	25	a	a	DET
ftr-299	1734	26	partnership	partnership	NOUN
ftr-299	1734	27	or	or	CCONJ
ftr-299	1734	28	s	s	PROPN
ftr-299	1734	29	corporation	corporation	NOUN
ftr-299	1734	30	,	,	PUNCT
ftr-299	1734	31	the	the	DET
ftr-299	1734	32	allocation	allocation	NOUN
ftr-299	1734	33	of	of	ADP
ftr-299	1734	34	the	the	DET
ftr-299	1734	35	items	item	NOUN
ftr-299	1734	36	must	must	AUX
ftr-299	1734	37	be	be	AUX
ftr-299	1734	38	separately	separately	ADV
ftr-299	1734	39	stated	state	VERB
ftr-299	1734	40	under	under	ADP
ftr-299	1734	41	§	§	PROPN
ftr-299	1734	42	702	702	NUM
ftr-299	1734	43	or	or	CCONJ
ftr-299	1734	44	§	§	PROPN
ftr-299	1734	45	1366	1366	NUM
ftr-299	1734	46	.	.	PUNCT
ftr-299	1735	1	although	although	SCONJ
ftr-299	1735	2	the	the	DET
ftr-299	1735	3	proposed	propose	VERB
ftr-299	1735	4	regulations	regulation	NOUN
ftr-299	1735	5	provided	provide	VERB
ftr-299	1735	6	detailed	detailed	ADJ
ftr-299	1735	7	guidance	guidance	NOUN
ftr-299	1735	8	on	on	ADP
ftr-299	1735	9	determining	determine	VERB
ftr-299	1735	10	the	the	DET
ftr-299	1735	11	net	net	ADJ
ftr-299	1735	12	investment	investment	NOUN
ftr-299	1735	13	income	income	NOUN
ftr-299	1735	14	arising	arise	VERB
ftr-299	1735	15	from	from	ADP
ftr-299	1735	16	the	the	DET
ftr-299	1735	17	disposition	disposition	NOUN
ftr-299	1735	18	of	of	ADP
ftr-299	1735	19	interests	interest	NOUN
ftr-299	1735	20	in	in	ADP
ftr-299	1735	21	partnerships	partnership	NOUN
ftr-299	1735	22	or	or	CCONJ
ftr-299	1735	23	s	s	NOUN
ftr-299	1735	24	corporations	corporation	NOUN
ftr-299	1735	25	,	,	PUNCT
ftr-299	1735	26	the	the	DET
ftr-299	1735	27	treasury	treasury	PROPN
ftr-299	1735	28	department	department	PROPN
ftr-299	1735	29	and	and	CCONJ
ftr-299	1735	30	the	the	DET
ftr-299	1735	31	irs	irs	PROPN
ftr-299	1735	32	did	do	AUX
ftr-299	1735	33	not	not	PART
ftr-299	1735	34	finalize	finalize	VERB
ftr-299	1735	35	this	this	DET
ftr-299	1735	36	guidance	guidance	NOUN
ftr-299	1735	37	and	and	CCONJ
ftr-299	1735	38	instead	instead	ADV
ftr-299	1735	39	issued	issue	VERB
ftr-299	1735	40	a	a	DET
ftr-299	1735	41	new	new	ADJ
ftr-299	1735	42	proposed	propose	VERB
ftr-299	1735	43	regulation	regulation	NOUN
ftr-299	1735	44	that	that	PRON
ftr-299	1735	45	addresses	address	VERB
ftr-299	1735	46	the	the	DET
ftr-299	1735	47	issue	issue	NOUN
ftr-299	1735	48	.	.	PUNCT
ftr-299	1736	1	reg-130843	reg-130843	NOUN
ftr-299	1736	2	-	-	PUNCT
ftr-299	1736	3	13	13	NUM
ftr-299	1736	4	,	,	PUNCT
ftr-299	1736	5	net	net	ADJ
ftr-299	1736	6	investment	investment	NOUN
ftr-299	1736	7	income	income	NOUN
ftr-299	1736	8	tax	tax	NOUN
ftr-299	1736	9	,	,	PUNCT
ftr-299	1736	10	78	78	NUM
ftr-299	1736	11	f.r	f.r	NOUN
ftr-299	1736	12	.	.	NOUN
ftr-299	1736	13	72451	72451	NUM
ftr-299	1736	14	(	(	PUNCT
ftr-299	1736	15	12/2/13	12/2/13	NUM
ftr-299	1736	16	)	)	PUNCT
ftr-299	1736	17	.	.	PUNCT
ftr-299	1737	1			PUNCT
ftr-299	1738	1	because	because	SCONJ
ftr-299	1738	2	trade	trade	NOUN
ftr-299	1738	3	or	or	CCONJ
ftr-299	1738	4	business	business	NOUN
ftr-299	1738	5	income	income	NOUN
ftr-299	1738	6	from	from	ADP
ftr-299	1738	7	a	a	DET
ftr-299	1738	8	passive	passive	ADJ
ftr-299	1738	9	activity	activity	NOUN
ftr-299	1738	10	is	be	AUX
ftr-299	1738	11	net	net	ADJ
ftr-299	1738	12	investment	investment	NOUN
ftr-299	1738	13	income	income	NOUN
ftr-299	1738	14	,	,	PUNCT
ftr-299	1738	15	the	the	DET
ftr-299	1738	16	status	status	NOUN
ftr-299	1738	17	of	of	ADP
ftr-299	1738	18	activities	activity	NOUN
ftr-299	1738	19	as	as	ADP
ftr-299	1738	20	passive	passive	ADJ
ftr-299	1738	21	and	and	CCONJ
ftr-299	1738	22	the	the	DET
ftr-299	1738	23	grouping	grouping	NOUN
ftr-299	1738	24	of	of	ADP
ftr-299	1738	25	activities	activity	NOUN
ftr-299	1738	26	for	for	ADP
ftr-299	1738	27	purposes	purpose	NOUN
ftr-299	1738	28	of	of	ADP
ftr-299	1738	29	the	the	DET
ftr-299	1738	30	passive	passive	ADJ
ftr-299	1738	31	activity	activity	NOUN
ftr-299	1738	32	loss	loss	NOUN
ftr-299	1738	33	rules	rule	NOUN
ftr-299	1738	34	are	be	AUX
ftr-299	1738	35	significant	significant	ADJ
ftr-299	1738	36	.	.	PUNCT
ftr-299	1739	1	the	the	DET
ftr-299	1739	2	regulations	regulation	NOUN
ftr-299	1739	3	provide	provide	VERB
ftr-299	1739	4	individuals	individual	NOUN
ftr-299	1739	5	,	,	PUNCT
ftr-299	1739	6	estates	estate	NOUN
ftr-299	1739	7	,	,	PUNCT
ftr-299	1739	8	and	and	CCONJ
ftr-299	1739	9	trusts	trust	VERB
ftr-299	1739	10	with	with	ADP
ftr-299	1739	11	a	a	DET
ftr-299	1739	12	fresh	fresh	ADJ
ftr-299	1739	13	start	start	NOUN
ftr-299	1739	14	to	to	PART
ftr-299	1739	15	regroup	regroup	VERB
ftr-299	1739	16	activities	activity	NOUN
ftr-299	1739	17	in	in	ADP
ftr-299	1739	18	the	the	DET
ftr-299	1739	19	first	first	ADJ
ftr-299	1739	20	tax	tax	NOUN
ftr-299	1739	21	year	year	NOUN
ftr-299	1739	22	that	that	PRON
ftr-299	1739	23	begins	begin	VERB
ftr-299	1739	24	after	after	ADP
ftr-299	1739	25	12/31/13	12/31/13	PROPN
ftr-299	1739	26	in	in	ADP
ftr-299	1739	27	which	which	PRON
ftr-299	1739	28	§	§	PROPN
ftr-299	1739	29	1411	1411	NUM
ftr-299	1739	30	would	would	AUX
ftr-299	1739	31	apply	apply	VERB
ftr-299	1739	32	to	to	ADP
ftr-299	1739	33	the	the	DET
ftr-299	1739	34	taxpayer	taxpayer	NOUN
ftr-299	1739	35	.	.	PUNCT
ftr-299	1740	1	reg	reg	PROPN
ftr-299	1740	2	.	.	PUNCT
ftr-299	1741	1	§	§	PROPN
ftr-299	1741	2	1.469	1.469	NUM
ftr-299	1741	3	-	-	NUM
ftr-299	1741	4	11(b)(3)(iv	11(b)(3)(iv	NUM
ftr-299	1741	5	)	)	PUNCT
ftr-299	1741	6	.	.	PUNCT
ftr-299	1742	1	regrouping	regrouping	NOUN
ftr-299	1742	2	is	be	AUX
ftr-299	1742	3	permitted	permit	VERB
ftr-299	1742	4	on	on	ADP
ftr-299	1742	5	an	an	DET
ftr-299	1742	6	original	original	ADJ
ftr-299	1742	7	return	return	NOUN
ftr-299	1742	8	or	or	CCONJ
ftr-299	1742	9	on	on	ADP
ftr-299	1742	10	an	an	DET
ftr-299	1742	11	amended	amend	VERB
ftr-299	1742	12	return	return	NOUN
ftr-299	1742	13	if	if	SCONJ
ftr-299	1742	14	changes	change	NOUN
ftr-299	1742	15	on	on	ADP
ftr-299	1742	16	the	the	DET
ftr-299	1742	17	amended	amend	VERB
ftr-299	1742	18	return	return	NOUN
ftr-299	1742	19	cause	cause	VERB
ftr-299	1742	20	the	the	DET
ftr-299	1742	21	taxpayer	taxpayer	NOUN
ftr-299	1742	22	to	to	PART
ftr-299	1742	23	become	become	VERB
ftr-299	1742	24	subject	subject	ADJ
ftr-299	1742	25	to	to	ADP
ftr-299	1742	26	the	the	DET
ftr-299	1742	27	§	§	PROPN
ftr-299	1742	28	1411	1411	NUM
ftr-299	1742	29	tax	tax	NOUN
ftr-299	1742	30	.	.	PUNCT
ftr-299	1743	1	conversely	conversely	ADV
ftr-299	1743	2	,	,	PUNCT
ftr-299	1743	3	if	if	SCONJ
ftr-299	1743	4	a	a	DET
ftr-299	1743	5	taxpayer	taxpayer	NOUN
ftr-299	1743	6	regroups	regroup	VERB
ftr-299	1743	7	activities	activity	NOUN
ftr-299	1743	8	and	and	CCONJ
ftr-299	1743	9	it	it	PRON
ftr-299	1743	10	is	be	AUX
ftr-299	1743	11	subsequently	subsequently	ADV
ftr-299	1743	12	determined	determined	ADJ
ftr-299	1743	13	that	that	SCONJ
ftr-299	1743	14	the	the	DET
ftr-299	1743	15	taxpayer	taxpayer	NOUN
ftr-299	1743	16	is	be	AUX
ftr-299	1743	17	not	not	PART
ftr-299	1743	18	subject	subject	ADJ
ftr-299	1743	19	to	to	ADP
ftr-299	1743	20	the	the	DET
ftr-299	1743	21	§	§	PROPN
ftr-299	1743	22	1411	1411	NUM
ftr-299	1743	23	tax	tax	NOUN
ftr-299	1743	24	for	for	ADP
ftr-299	1743	25	the	the	DET
ftr-299	1743	26	year	year	NOUN
ftr-299	1743	27	during	during	ADP
ftr-299	1743	28	which	which	PRON
ftr-299	1743	29	regrouping	regrouping	NOUN
ftr-299	1743	30	occurred	occur	VERB
ftr-299	1743	31	,	,	PUNCT
ftr-299	1743	32	the	the	DET
ftr-299	1743	33	regrouping	regrouping	NOUN
ftr-299	1743	34	is	be	AUX
ftr-299	1743	35	void	void	ADJ
ftr-299	1743	36	and	and	CCONJ
ftr-299	1743	37	,	,	PUNCT
ftr-299	1743	38	subject	subject	ADJ
ftr-299	1743	39	to	to	ADP
ftr-299	1743	40	limited	limited	ADJ
ftr-299	1743	41	exceptions	exception	NOUN
ftr-299	1743	42	,	,	PUNCT
ftr-299	1743	43	has	have	VERB
ftr-299	1743	44	no	no	DET
ftr-299	1743	45	effect	effect	NOUN
ftr-299	1743	46	for	for	ADP
ftr-299	1743	47	that	that	DET
ftr-299	1743	48	year	year	NOUN
ftr-299	1743	49	and	and	CCONJ
ftr-299	1743	50	all	all	DET
ftr-299	1743	51	future	future	ADJ
ftr-299	1743	52	years	year	NOUN
ftr-299	1743	53	.	.	PUNCT
ftr-299	1744	1	despite	despite	SCONJ
ftr-299	1744	2	comments	comment	NOUN
ftr-299	1744	3	on	on	ADP
ftr-299	1744	4	the	the	DET
ftr-299	1744	5	proposed	propose	VERB
ftr-299	1744	6	regulations	regulation	NOUN
ftr-299	1744	7	that	that	PRON
ftr-299	1744	8	requested	request	VERB
ftr-299	1744	9	the	the	DET
ftr-299	1744	10	change	change	NOUN
ftr-299	1744	11	,	,	PUNCT
ftr-299	1744	12	the	the	DET
ftr-299	1744	13	treasury	treasury	PROPN
ftr-299	1744	14	department	department	PROPN
ftr-299	1744	15	and	and	CCONJ
ftr-299	1744	16	the	the	DET
ftr-299	1744	17	irs	irs	PROPN
ftr-299	1744	18	declined	decline	VERB
ftr-299	1744	19	to	to	PART
ftr-299	1744	20	allow	allow	VERB
ftr-299	1744	21	partnerships	partnership	NOUN
ftr-299	1744	22	and	and	CCONJ
ftr-299	1744	23	s	s	NOUN
ftr-299	1744	24	corporations	corporation	NOUN
ftr-299	1744	25	to	to	PART
ftr-299	1744	26	regroup	regroup	VERB
ftr-299	1744	27	activities	activity	NOUN
ftr-299	1744	28	.	.	PUNCT
ftr-299	1745	1			PUNCT
ftr-299	1746	1	the	the	DET
ftr-299	1746	2	regulations	regulation	NOUN
ftr-299	1746	3	provide	provide	VERB
ftr-299	1746	4	a	a	DET
ftr-299	1746	5	safe	safe	ADJ
ftr-299	1746	6	harbor	harbor	NOUN
ftr-299	1746	7	for	for	ADP
ftr-299	1746	8	real	real	ADJ
ftr-299	1746	9	estate	estate	NOUN
ftr-299	1746	10	professionals	professional	NOUN
ftr-299	1746	11	as	as	SCONJ
ftr-299	1746	12	defined	define	VERB
ftr-299	1746	13	in	in	ADP
ftr-299	1746	14	§	§	PROPN
ftr-299	1746	15	469(c)(7)(b	469(c)(7)(b	PROPN
ftr-299	1746	16	)	)	PUNCT
ftr-299	1746	17	who	who	PRON
ftr-299	1746	18	participate	participate	VERB
ftr-299	1746	19	in	in	ADP
ftr-299	1746	20	rental	rental	ADJ
ftr-299	1746	21	real	real	ADJ
ftr-299	1746	22	estate	estate	NOUN
ftr-299	1746	23	activities	activity	NOUN
ftr-299	1746	24	.	.	PUNCT
ftr-299	1747	1	if	if	SCONJ
ftr-299	1747	2	a	a	DET
ftr-299	1747	3	real	real	ADJ
ftr-299	1747	4	estate	estate	NOUN
ftr-299	1747	5	professional	professional	NOUN
ftr-299	1747	6	participates	participate	VERB
ftr-299	1747	7	in	in	ADP
ftr-299	1747	8	rental	rental	ADJ
ftr-299	1747	9	real	real	ADJ
ftr-299	1747	10	estate	estate	NOUN
ftr-299	1747	11	activities	activity	NOUN
ftr-299	1747	12	for	for	ADP
ftr-299	1747	13	more	more	ADJ
ftr-299	1747	14	than	than	ADP
ftr-299	1747	15	500	500	NUM
ftr-299	1747	16	hours	hour	NOUN
ftr-299	1747	17	during	during	ADP
ftr-299	1747	18	the	the	DET
ftr-299	1747	19	year	year	NOUN
ftr-299	1747	20	(	(	PUNCT
ftr-299	1747	21	or	or	CCONJ
ftr-299	1747	22	has	have	AUX
ftr-299	1747	23	participated	participate	VERB
ftr-299	1747	24	in	in	ADP
ftr-299	1747	25	such	such	ADJ
ftr-299	1747	26	activities	activity	NOUN
ftr-299	1747	27	for	for	ADP
ftr-299	1747	28	more	more	ADJ
ftr-299	1747	29	than	than	ADP
ftr-299	1747	30	500	500	NUM
ftr-299	1747	31	hours	hour	NOUN
ftr-299	1747	32	in	in	ADP
ftr-299	1747	33	any	any	DET
ftr-299	1747	34	five	five	NUM
ftr-299	1747	35	of	of	ADP
ftr-299	1747	36	the	the	DET
ftr-299	1747	37	last	last	ADJ
ftr-299	1747	38	ten	ten	NUM
ftr-299	1747	39	taxable	taxable	ADJ
ftr-299	1747	40	years	year	NOUN
ftr-299	1747	41	)	)	PUNCT
ftr-299	1747	42	,	,	PUNCT
ftr-299	1747	43	then	then	ADV
ftr-299	1747	44	gross	gross	ADJ
ftr-299	1747	45	rental	rental	ADJ
ftr-299	1747	46	income	income	NOUN
ftr-299	1747	47	from	from	ADP
ftr-299	1747	48	the	the	DET
ftr-299	1747	49	rental	rental	ADJ
ftr-299	1747	50	activity	activity	NOUN
ftr-299	1747	51	and	and	CCONJ
ftr-299	1747	52	gain	gain	NOUN
ftr-299	1747	53	or	or	CCONJ
ftr-299	1747	54	loss	loss	NOUN
ftr-299	1747	55	from	from	ADP
ftr-299	1747	56	the	the	DET
ftr-299	1747	57	disposition	disposition	NOUN
ftr-299	1747	58	of	of	ADP
ftr-299	1747	59	property	property	NOUN
ftr-299	1747	60	used	use	VERB
ftr-299	1747	61	in	in	ADP
ftr-299	1747	62	the	the	DET
ftr-299	1747	63	rental	rental	ADJ
ftr-299	1747	64	activity	activity	NOUN
ftr-299	1747	65	is	be	AUX
ftr-299	1747	66	deemed	deem	VERB
ftr-299	1747	67	to	to	PART
ftr-299	1747	68	be	be	AUX
ftr-299	1747	69	derived	derive	VERB
ftr-299	1747	70	in	in	ADP
ftr-299	1747	71	the	the	DET
ftr-299	1747	72	ordinary	ordinary	ADJ
ftr-299	1747	73	course	course	NOUN
ftr-299	1747	74	of	of	ADP
ftr-299	1747	75	a	a	DET
ftr-299	1747	76	trade	trade	NOUN
ftr-299	1747	77	or	or	CCONJ
ftr-299	1747	78	business	business	NOUN
ftr-299	1747	79	.	.	PUNCT
ftr-299	1748	1	reg	reg	NOUN
ftr-299	1748	2	.	.	PUNCT
ftr-299	1749	1	§	§	PROPN
ftr-299	1749	2	1.1411	1.1411	NUM
ftr-299	1749	3	-	-	SYM
ftr-299	1749	4	4(g)(7	4(g)(7	NUM
ftr-299	1749	5	)	)	PUNCT
ftr-299	1749	6	.	.	PUNCT
ftr-299	1750	1	a	a	DET
ftr-299	1750	2	real	real	ADJ
ftr-299	1750	3	estate	estate	NOUN
ftr-299	1750	4	professional	professional	NOUN
ftr-299	1750	5	who	who	PRON
ftr-299	1750	6	meets	meet	VERB
ftr-299	1750	7	the	the	DET
ftr-299	1750	8	500	500	NUM
ftr-299	1750	9	hour	hour	NOUN
ftr-299	1750	10	threshold	threshold	NOUN
ftr-299	1750	11	would	would	AUX
ftr-299	1750	12	be	be	AUX
ftr-299	1750	13	treated	treat	VERB
ftr-299	1750	14	as	as	ADP
ftr-299	1750	15	materially	materially	ADV
ftr-299	1750	16	participating	participate	VERB
ftr-299	1750	17	in	in	ADP
ftr-299	1750	18	the	the	DET
ftr-299	1750	19	rental	rental	ADJ
ftr-299	1750	20	real	real	ADJ
ftr-299	1750	21	estate	estate	NOUN
ftr-299	1750	22	activity	activity	NOUN
ftr-299	1750	23	under	under	ADP
ftr-299	1750	24	reg	reg	NOUN
ftr-299	1750	25	.	.	PUNCT
ftr-299	1751	1	§	§	PROPN
ftr-299	1751	2	1.469	1.469	NUM
ftr-299	1751	3	-	-	NUM
ftr-299	1751	4	5t(a)(1	5t(a)(1	NUM
ftr-299	1751	5	)	)	PUNCT
ftr-299	1751	6	,	,	PUNCT
ftr-299	1751	7	(	(	PUNCT
ftr-299	1751	8	5	5	NUM
ftr-299	1751	9	)	)	PUNCT
ftr-299	1751	10	.	.	PUNCT
ftr-299	1752	1	accordingly	accordingly	ADV
ftr-299	1752	2	,	,	PUNCT
ftr-299	1752	3	the	the	DET
ftr-299	1752	4	effect	effect	NOUN
ftr-299	1752	5	of	of	ADP
ftr-299	1752	6	the	the	DET
ftr-299	1752	7	safe	safe	ADJ
ftr-299	1752	8	harbor	harbor	NOUN
ftr-299	1752	9	is	be	AUX
ftr-299	1752	10	that	that	SCONJ
ftr-299	1752	11	the	the	DET
ftr-299	1752	12	real	real	ADJ
ftr-299	1752	13	estate	estate	NOUN
ftr-299	1752	14	professional	professional	NOUN
ftr-299	1752	15	’s	’s	PART
ftr-299	1752	16	gross	gross	ADJ
ftr-299	1752	17	rental	rental	ADJ
ftr-299	1752	18	income	income	NOUN
ftr-299	1752	19	and	and	CCONJ
ftr-299	1752	20	gain	gain	NOUN
ftr-299	1752	21	or	or	CCONJ
ftr-299	1752	22	loss	loss	NOUN
ftr-299	1752	23	from	from	ADP
ftr-299	1752	24	the	the	DET
ftr-299	1752	25	disposition	disposition	NOUN
ftr-299	1752	26	of	of	ADP
ftr-299	1752	27	property	property	NOUN
ftr-299	1752	28	is	be	AUX
ftr-299	1752	29	not	not	PART
ftr-299	1752	30	included	include	VERB
ftr-299	1752	31	in	in	ADP
ftr-299	1752	32	net	net	ADJ
ftr-299	1752	33	investment	investment	NOUN
ftr-299	1752	34	income	income	NOUN
ftr-299	1752	35	and	and	CCONJ
ftr-299	1752	36	therefore	therefore	ADV
ftr-299	1752	37	is	be	AUX
ftr-299	1752	38	not	not	PART
ftr-299	1752	39	subject	subject	ADJ
ftr-299	1752	40	to	to	ADP
ftr-299	1752	41	the	the	DET
ftr-299	1752	42	§	§	PROPN
ftr-299	1752	43	1411	1411	NUM
ftr-299	1752	44	tax	tax	NOUN
ftr-299	1752	45	.	.	PUNCT
ftr-299	1753	1	a	a	DET
ftr-299	1753	2	real	real	ADJ
ftr-299	1753	3	estate	estate	NOUN
ftr-299	1753	4	310	310	NUM
ftr-299	1753	5	florida	florida	PROPN
ftr-299	1753	6	tax	tax	NOUN
ftr-299	1753	7	review	review	NOUN
ftr-299	1754	1	[	[	X
ftr-299	1754	2	vol	vol	NOUN
ftr-299	1754	3	.	.	PUNCT
ftr-299	1755	1	15:5	15:5	NUM
ftr-299	1755	2	professional	professional	NOUN
ftr-299	1755	3	who	who	PRON
ftr-299	1755	4	fails	fail	VERB
ftr-299	1755	5	to	to	PART
ftr-299	1755	6	satisfy	satisfy	VERB
ftr-299	1755	7	the	the	DET
ftr-299	1755	8	safe	safe	ADJ
ftr-299	1755	9	harbor	harbor	NOUN
ftr-299	1755	10	is	be	AUX
ftr-299	1755	11	not	not	PART
ftr-299	1755	12	precluded	preclude	VERB
ftr-299	1755	13	from	from	ADP
ftr-299	1755	14	establishing	establish	VERB
ftr-299	1755	15	that	that	DET
ftr-299	1755	16	gross	gross	ADJ
ftr-299	1755	17	rental	rental	ADJ
ftr-299	1755	18	income	income	NOUN
ftr-299	1755	19	and	and	CCONJ
ftr-299	1755	20	gain	gain	NOUN
ftr-299	1755	21	or	or	CCONJ
ftr-299	1755	22	loss	loss	NOUN
ftr-299	1755	23	from	from	ADP
ftr-299	1755	24	disposition	disposition	NOUN
ftr-299	1755	25	of	of	ADP
ftr-299	1755	26	property	property	NOUN
ftr-299	1755	27	is	be	AUX
ftr-299	1755	28	not	not	PART
ftr-299	1755	29	included	include	VERB
ftr-299	1755	30	in	in	ADP
ftr-299	1755	31	net	net	ADJ
ftr-299	1755	32	investment	investment	NOUN
ftr-299	1755	33	income	income	NOUN
ftr-299	1755	34	.	.	PUNCT
ftr-299	1756	1			X
ftr-299	1756	2	international	international	ADJ
ftr-299	1756	3	issues	issue	NOUN
ftr-299	1756	4	.	.	PUNCT
ftr-299	1757	1	under	under	ADP
ftr-299	1757	2	§	§	PROPN
ftr-299	1757	3	951(a	951(a	PROPN
ftr-299	1757	4	)	)	PUNCT
ftr-299	1757	5	,	,	PUNCT
ftr-299	1757	6	united	united	PROPN
ftr-299	1757	7	states	states	PROPN
ftr-299	1757	8	shareholders	shareholder	NOUN
ftr-299	1757	9	who	who	PRON
ftr-299	1757	10	own	own	VERB
ftr-299	1757	11	stock	stock	NOUN
ftr-299	1757	12	in	in	ADP
ftr-299	1757	13	a	a	DET
ftr-299	1757	14	controlled	control	VERB
ftr-299	1757	15	foreign	foreign	ADJ
ftr-299	1757	16	corporation	corporation	NOUN
ftr-299	1757	17	on	on	ADP
ftr-299	1757	18	the	the	DET
ftr-299	1757	19	last	last	ADJ
ftr-299	1757	20	day	day	NOUN
ftr-299	1757	21	of	of	ADP
ftr-299	1757	22	the	the	DET
ftr-299	1757	23	corporation	corporation	NOUN
ftr-299	1757	24	’s	’s	PART
ftr-299	1757	25	taxable	taxable	ADJ
ftr-299	1757	26	year	year	NOUN
ftr-299	1757	27	must	must	AUX
ftr-299	1757	28	include	include	VERB
ftr-299	1757	29	in	in	ADP
ftr-299	1757	30	gross	gross	ADJ
ftr-299	1757	31	income	income	NOUN
ftr-299	1757	32	their	their	PRON
ftr-299	1757	33	pro	pro	ADJ
ftr-299	1757	34	rata	rata	ADJ
ftr-299	1757	35	share	share	NOUN
ftr-299	1757	36	of	of	ADP
ftr-299	1757	37	the	the	DET
ftr-299	1757	38	cfc	cfc	NOUN
ftr-299	1757	39	’s	’s	PART
ftr-299	1757	40	subpart	subpart	NOUN
ftr-299	1757	41	f	f	PROPN
ftr-299	1757	42	income	income	NOUN
ftr-299	1757	43	.	.	PUNCT
ftr-299	1758	1	similarly	similarly	ADV
ftr-299	1758	2	,	,	PUNCT
ftr-299	1758	3	united	united	PROPN
ftr-299	1758	4	states	states	PROPN
ftr-299	1758	5	persons	person	NOUN
ftr-299	1758	6	who	who	PRON
ftr-299	1758	7	hold	hold	VERB
ftr-299	1758	8	stock	stock	NOUN
ftr-299	1758	9	of	of	ADP
ftr-299	1758	10	a	a	DET
ftr-299	1758	11	passive	passive	ADJ
ftr-299	1758	12	foreign	foreign	ADJ
ftr-299	1758	13	investment	investment	NOUN
ftr-299	1758	14	company	company	NOUN
ftr-299	1758	15	and	and	CCONJ
ftr-299	1758	16	elect	elect	VERB
ftr-299	1758	17	to	to	PART
ftr-299	1758	18	treat	treat	VERB
ftr-299	1758	19	the	the	DET
ftr-299	1758	20	pfic	pfic	NOUN
ftr-299	1758	21	as	as	ADP
ftr-299	1758	22	a	a	DET
ftr-299	1758	23	qualified	qualified	ADJ
ftr-299	1758	24	electing	elect	VERB
ftr-299	1758	25	fund	fund	NOUN
ftr-299	1758	26	must	must	AUX
ftr-299	1758	27	include	include	VERB
ftr-299	1758	28	in	in	ADP
ftr-299	1758	29	gross	gross	ADJ
ftr-299	1758	30	income	income	NOUN
ftr-299	1758	31	currently	currently	ADV
ftr-299	1758	32	under	under	ADP
ftr-299	1758	33	§	§	PROPN
ftr-299	1758	34	1293	1293	NUM
ftr-299	1758	35	a	a	DET
ftr-299	1758	36	pro	pro	ADJ
ftr-299	1758	37	rata	rata	ADJ
ftr-299	1758	38	share	share	NOUN
ftr-299	1758	39	of	of	ADP
ftr-299	1758	40	the	the	DET
ftr-299	1758	41	pfic	pfic	NOUN
ftr-299	1758	42	’s	’s	PART
ftr-299	1758	43	earnings	earning	NOUN
ftr-299	1758	44	and	and	CCONJ
ftr-299	1758	45	profits	profit	NOUN
ftr-299	1758	46	.	.	PUNCT
ftr-299	1759	1	when	when	SCONJ
ftr-299	1759	2	the	the	DET
ftr-299	1759	3	cfc	cfc	PROPN
ftr-299	1759	4	or	or	CCONJ
ftr-299	1759	5	pfic	pfic	NOUN
ftr-299	1759	6	later	later	ADV
ftr-299	1759	7	distributes	distribute	VERB
ftr-299	1759	8	its	its	PRON
ftr-299	1759	9	earnings	earning	NOUN
ftr-299	1759	10	,	,	PUNCT
ftr-299	1759	11	the	the	DET
ftr-299	1759	12	shareholders	shareholder	NOUN
ftr-299	1759	13	can	can	AUX
ftr-299	1759	14	exclude	exclude	VERB
ftr-299	1759	15	the	the	DET
ftr-299	1759	16	distributions	distribution	NOUN
ftr-299	1759	17	from	from	ADP
ftr-299	1759	18	gross	gross	ADJ
ftr-299	1759	19	income	income	NOUN
ftr-299	1759	20	to	to	ADP
ftr-299	1759	21	the	the	DET
ftr-299	1759	22	extent	extent	NOUN
ftr-299	1759	23	they	they	PRON
ftr-299	1759	24	previously	previously	ADV
ftr-299	1759	25	were	be	AUX
ftr-299	1759	26	taxed	tax	VERB
ftr-299	1759	27	on	on	ADP
ftr-299	1759	28	them	they	PRON
ftr-299	1759	29	.	.	PUNCT
ftr-299	1760	1	these	these	DET
ftr-299	1760	2	income	income	NOUN
ftr-299	1760	3	inclusions	inclusion	NOUN
ftr-299	1760	4	and	and	CCONJ
ftr-299	1760	5	exclusions	exclusion	NOUN
ftr-299	1760	6	result	result	VERB
ftr-299	1760	7	in	in	ADP
ftr-299	1760	8	positive	positive	ADJ
ftr-299	1760	9	and	and	CCONJ
ftr-299	1760	10	negative	negative	ADJ
ftr-299	1760	11	stock	stock	NOUN
ftr-299	1760	12	basis	basis	NOUN
ftr-299	1760	13	adjustments	adjustment	NOUN
ftr-299	1760	14	.	.	PUNCT
ftr-299	1761	1	because	because	SCONJ
ftr-299	1761	2	these	these	DET
ftr-299	1761	3	income	income	NOUN
ftr-299	1761	4	inclusions	inclusion	NOUN
ftr-299	1761	5	are	be	AUX
ftr-299	1761	6	not	not	PART
ftr-299	1761	7	treated	treat	VERB
ftr-299	1761	8	as	as	ADP
ftr-299	1761	9	dividends	dividend	NOUN
ftr-299	1761	10	unless	unless	SCONJ
ftr-299	1761	11	expressly	expressly	ADV
ftr-299	1761	12	provided	provide	VERB
ftr-299	1761	13	for	for	ADP
ftr-299	1761	14	in	in	ADP
ftr-299	1761	15	the	the	DET
ftr-299	1761	16	code	code	NOUN
ftr-299	1761	17	,	,	PUNCT
ftr-299	1761	18	the	the	DET
ftr-299	1761	19	regulations	regulation	NOUN
ftr-299	1761	20	do	do	AUX
ftr-299	1761	21	not	not	PART
ftr-299	1761	22	treat	treat	VERB
ftr-299	1761	23	the	the	DET
ftr-299	1761	24	income	income	NOUN
ftr-299	1761	25	inclusions	inclusion	NOUN
ftr-299	1761	26	as	as	ADP
ftr-299	1761	27	net	net	ADJ
ftr-299	1761	28	investment	investment	NOUN
ftr-299	1761	29	income	income	NOUN
ftr-299	1761	30	for	for	ADP
ftr-299	1761	31	purposes	purpose	NOUN
ftr-299	1761	32	of	of	ADP
ftr-299	1761	33	§	§	PROPN
ftr-299	1761	34	1411	1411	NUM
ftr-299	1761	35	.	.	PUNCT
ftr-299	1762	1	instead	instead	ADV
ftr-299	1762	2	,	,	PUNCT
ftr-299	1762	3	cfc	cfc	PROPN
ftr-299	1762	4	shareholders	shareholder	NOUN
ftr-299	1762	5	and	and	CCONJ
ftr-299	1762	6	pfic	pfic	ADJ
ftr-299	1762	7	shareholders	shareholder	NOUN
ftr-299	1762	8	who	who	PRON
ftr-299	1762	9	have	have	AUX
ftr-299	1762	10	made	make	VERB
ftr-299	1762	11	a	a	DET
ftr-299	1762	12	qualified	qualified	ADJ
ftr-299	1762	13	electing	electing	ADJ
ftr-299	1762	14	fund	fund	NOUN
ftr-299	1762	15	election	election	NOUN
ftr-299	1762	16	must	must	AUX
ftr-299	1762	17	treat	treat	VERB
ftr-299	1762	18	actual	actual	ADJ
ftr-299	1762	19	distributions	distribution	NOUN
ftr-299	1762	20	of	of	ADP
ftr-299	1762	21	previously	previously	ADV
ftr-299	1762	22	taxed	tax	VERB
ftr-299	1762	23	earnings	earning	NOUN
ftr-299	1762	24	as	as	ADP
ftr-299	1762	25	net	net	ADJ
ftr-299	1762	26	investment	investment	NOUN
ftr-299	1762	27	income	income	NOUN
ftr-299	1762	28	.	.	PUNCT
ftr-299	1763	1	reg	reg	NOUN
ftr-299	1763	2	.	.	PUNCT
ftr-299	1764	1	§	§	PROPN
ftr-299	1764	2	1.1411	1.1411	NUM
ftr-299	1764	3	-	-	NUM
ftr-299	1764	4	10(c)(2)(i	10(c)(2)(i	NUM
ftr-299	1764	5	)	)	PUNCT
ftr-299	1764	6	.	.	PUNCT
ftr-299	1765	1	one	one	NUM
ftr-299	1765	2	effect	effect	NOUN
ftr-299	1765	3	of	of	ADP
ftr-299	1765	4	this	this	DET
ftr-299	1765	5	rule	rule	NOUN
ftr-299	1765	6	is	be	AUX
ftr-299	1765	7	that	that	SCONJ
ftr-299	1765	8	a	a	DET
ftr-299	1765	9	cfc	cfc	NOUN
ftr-299	1765	10	or	or	CCONJ
ftr-299	1765	11	pfic	pfic	NOUN
ftr-299	1765	12	shareholder	shareholder	NOUN
ftr-299	1765	13	can	can	AUX
ftr-299	1765	14	have	have	VERB
ftr-299	1765	15	one	one	NUM
ftr-299	1765	16	stock	stock	NOUN
ftr-299	1765	17	basis	basis	NOUN
ftr-299	1765	18	for	for	ADP
ftr-299	1765	19	purposes	purpose	NOUN
ftr-299	1765	20	of	of	ADP
ftr-299	1765	21	chapter	chapter	NOUN
ftr-299	1765	22	1	1	NUM
ftr-299	1765	23	of	of	ADP
ftr-299	1765	24	the	the	DET
ftr-299	1765	25	code	code	NOUN
ftr-299	1765	26	and	and	CCONJ
ftr-299	1765	27	a	a	DET
ftr-299	1765	28	different	different	ADJ
ftr-299	1765	29	stock	stock	NOUN
ftr-299	1765	30	basis	basis	NOUN
ftr-299	1765	31	for	for	ADP
ftr-299	1765	32	purposes	purpose	NOUN
ftr-299	1765	33	of	of	ADP
ftr-299	1765	34	the	the	DET
ftr-299	1765	35	§	§	PROPN
ftr-299	1765	36	1411	1411	NUM
ftr-299	1765	37	tax	tax	NOUN
ftr-299	1765	38	.	.	PUNCT
ftr-299	1766	1	to	to	PART
ftr-299	1766	2	avoid	avoid	VERB
ftr-299	1766	3	these	these	DET
ftr-299	1766	4	complexities	complexity	NOUN
ftr-299	1766	5	,	,	PUNCT
ftr-299	1766	6	the	the	DET
ftr-299	1766	7	regulations	regulation	NOUN
ftr-299	1766	8	allow	allow	VERB
ftr-299	1766	9	a	a	DET
ftr-299	1766	10	taxpayer	taxpayer	NOUN
ftr-299	1766	11	to	to	PART
ftr-299	1766	12	elect	elect	VERB
ftr-299	1766	13	to	to	PART
ftr-299	1766	14	treat	treat	VERB
ftr-299	1766	15	the	the	DET
ftr-299	1766	16	income	income	NOUN
ftr-299	1766	17	inclusions	inclusion	NOUN
ftr-299	1766	18	required	require	VERB
ftr-299	1766	19	by	by	ADP
ftr-299	1766	20	§	§	PROPN
ftr-299	1766	21	951(a	951(a	PROPN
ftr-299	1766	22	)	)	PUNCT
ftr-299	1766	23	and	and	CCONJ
ftr-299	1766	24	§	§	PROPN
ftr-299	1766	25	1293	1293	NUM
ftr-299	1766	26	as	as	ADP
ftr-299	1766	27	net	net	ADJ
ftr-299	1766	28	investment	investment	NOUN
ftr-299	1766	29	income	income	NOUN
ftr-299	1766	30	.	.	PUNCT
ftr-299	1767	1	reg	reg	NOUN
ftr-299	1767	2	.	.	PUNCT
ftr-299	1768	1	§	§	PROPN
ftr-299	1768	2	1.1411	1.1411	NUM
ftr-299	1768	3	-	-	SYM
ftr-299	1768	4	10(g	10(g	NUM
ftr-299	1768	5	)	)	PUNCT
ftr-299	1768	6	.	.	PUNCT
ftr-299	1769	1	in	in	ADP
ftr-299	1769	2	response	response	NOUN
ftr-299	1769	3	to	to	ADP
ftr-299	1769	4	comments	comment	NOUN
ftr-299	1769	5	on	on	ADP
ftr-299	1769	6	the	the	DET
ftr-299	1769	7	proposed	propose	VERB
ftr-299	1769	8	regulations	regulation	NOUN
ftr-299	1769	9	,	,	PUNCT
ftr-299	1769	10	the	the	DET
ftr-299	1769	11	final	final	ADJ
ftr-299	1769	12	regulations	regulation	NOUN
ftr-299	1769	13	allow	allow	VERB
ftr-299	1769	14	taxpayers	taxpayer	NOUN
ftr-299	1769	15	to	to	PART
ftr-299	1769	16	make	make	VERB
ftr-299	1769	17	the	the	DET
ftr-299	1769	18	election	election	NOUN
ftr-299	1769	19	on	on	ADP
ftr-299	1769	20	an	an	DET
ftr-299	1769	21	entity	entity	NOUN
ftr-299	1769	22	-	-	PUNCT
ftr-299	1769	23	by	by	ADP
ftr-299	1769	24	-	-	PUNCT
ftr-299	1769	25	entity	entity	NOUN
ftr-299	1769	26	basis	basis	NOUN
ftr-299	1769	27	.	.	PUNCT
ftr-299	1770	1	the	the	DET
ftr-299	1770	2	proposed	propose	VERB
ftr-299	1770	3	regulations	regulation	NOUN
ftr-299	1770	4	had	have	AUX
ftr-299	1770	5	required	require	VERB
ftr-299	1770	6	the	the	DET
ftr-299	1770	7	election	election	NOUN
ftr-299	1770	8	to	to	PART
ftr-299	1770	9	apply	apply	VERB
ftr-299	1770	10	to	to	ADP
ftr-299	1770	11	all	all	DET
ftr-299	1770	12	cfcs	cfc	NOUN
ftr-299	1770	13	and	and	CCONJ
ftr-299	1770	14	pfics	pfic	NOUN
ftr-299	1770	15	held	hold	VERB
ftr-299	1770	16	by	by	ADP
ftr-299	1770	17	the	the	DET
ftr-299	1770	18	taxpayer	taxpayer	NOUN
ftr-299	1770	19	,	,	PUNCT
ftr-299	1770	20	even	even	ADV
ftr-299	1770	21	if	if	SCONJ
ftr-299	1770	22	acquired	acquire	VERB
ftr-299	1770	23	subsequent	subsequent	ADJ
ftr-299	1770	24	to	to	ADP
ftr-299	1770	25	the	the	DET
ftr-299	1770	26	election	election	NOUN
ftr-299	1770	27	.	.	PUNCT
ftr-299	1771	1	once	once	ADV
ftr-299	1771	2	made	make	VERB
ftr-299	1771	3	,	,	PUNCT
ftr-299	1771	4	the	the	DET
ftr-299	1771	5	election	election	NOUN
ftr-299	1771	6	is	be	AUX
ftr-299	1771	7	irrevocable	irrevocable	ADJ
ftr-299	1771	8	.	.	PUNCT
ftr-299	1772	1			PUNCT
ftr-299	1773	1	the	the	DET
ftr-299	1773	2	§	§	PROPN
ftr-299	1773	3	1411	1411	NUM
ftr-299	1773	4	tax	tax	NOUN
ftr-299	1773	5	can	can	AUX
ftr-299	1773	6	not	not	PART
ftr-299	1773	7	be	be	AUX
ftr-299	1773	8	reduced	reduce	VERB
ftr-299	1773	9	with	with	ADP
ftr-299	1773	10	foreign	foreign	ADJ
ftr-299	1773	11	tax	tax	NOUN
ftr-299	1773	12	credits	credit	NOUN
ftr-299	1773	13	because	because	SCONJ
ftr-299	1773	14	foreign	foreign	ADJ
ftr-299	1773	15	tax	tax	NOUN
ftr-299	1773	16	credits	credit	NOUN
ftr-299	1773	17	reduce	reduce	VERB
ftr-299	1773	18	taxes	taxis	NOUN
ftr-299	1773	19	imposed	impose	VERB
ftr-299	1773	20	by	by	ADP
ftr-299	1773	21	chapter	chapter	NOUN
ftr-299	1773	22	1	1	NUM
ftr-299	1773	23	of	of	ADP
ftr-299	1773	24	the	the	DET
ftr-299	1773	25	code	code	NOUN
ftr-299	1773	26	,	,	PUNCT
ftr-299	1773	27	and	and	CCONJ
ftr-299	1773	28	§	§	PROPN
ftr-299	1773	29	1411	1411	NUM
ftr-299	1773	30	is	be	AUX
ftr-299	1773	31	located	locate	VERB
ftr-299	1773	32	in	in	ADP
ftr-299	1773	33	chapter	chapter	NOUN
ftr-299	1773	34	2a	2a	NUM
ftr-299	1773	35	.	.	PUNCT
ftr-299	1774	1	reg	reg	NOUN
ftr-299	1774	2	.	.	PUNCT
ftr-299	1775	1	§	§	PROPN
ftr-299	1775	2	1.1411	1.1411	NUM
ftr-299	1775	3	-	-	PUNCT
ftr-299	1775	4	1(e	1(e	NUM
ftr-299	1775	5	)	)	PUNCT
ftr-299	1775	6	.	.	PUNCT
ftr-299	1776	1			PROPN
ftr-299	1776	2	see	see	VERB
ftr-299	1776	3	also	also	ADV
ftr-299	1776	4	,	,	PUNCT
ftr-299	1776	5	faqs	faqs	PROPN
ftr-299	1776	6	on	on	ADP
ftr-299	1776	7	the	the	DET
ftr-299	1776	8	net	net	ADJ
ftr-299	1776	9	investment	investment	NOUN
ftr-299	1776	10	income	income	NOUN
ftr-299	1776	11	tax	tax	NOUN
ftr-299	1776	12	,	,	PUNCT
ftr-299	1776	13	originally	originally	ADV
ftr-299	1776	14	released	release	VERB
ftr-299	1776	15	by	by	ADP
ftr-299	1776	16	the	the	DET
ftr-299	1776	17	irs	irs	PROPN
ftr-299	1776	18	on	on	ADP
ftr-299	1776	19	11/29/12	11/29/12	PROPN
ftr-299	1776	20	,	,	PUNCT
ftr-299	1776	21	2012	2012	NUM
ftr-299	1776	22	tnt	tnt	PROPN
ftr-299	1776	23	232	232	NUM
ftr-299	1776	24	-	-	SYM
ftr-299	1776	25	47	47	NUM
ftr-299	1776	26	,	,	PUNCT
ftr-299	1776	27	and	and	CCONJ
ftr-299	1776	28	subsequently	subsequently	ADV
ftr-299	1776	29	updated	update	VERB
ftr-299	1776	30	on	on	ADP
ftr-299	1776	31	the	the	DET
ftr-299	1776	32	irs	irs	PROPN
ftr-299	1776	33	web	web	NOUN
ftr-299	1776	34	site	site	NOUN
ftr-299	1776	35	.	.	PUNCT
ftr-299	1777	1	b.	b.	PROPN
ftr-299	1777	2	proposed	propose	VERB
ftr-299	1777	3	regulations	regulation	NOUN
ftr-299	1777	4	address	address	VERB
ftr-299	1777	5	specific	specific	ADJ
ftr-299	1777	6	issues	issue	NOUN
ftr-299	1777	7	related	relate	VERB
ftr-299	1777	8	to	to	ADP
ftr-299	1777	9	the	the	DET
ftr-299	1777	10	tax	tax	NOUN
ftr-299	1777	11	on	on	ADP
ftr-299	1777	12	net	net	ADJ
ftr-299	1777	13	investment	investment	NOUN
ftr-299	1777	14	income	income	NOUN
ftr-299	1777	15	.	.	PUNCT
ftr-299	1778	1	on	on	ADP
ftr-299	1778	2	11/26/13	11/26/13	PROPN
ftr-299	1778	3	,	,	PUNCT
ftr-299	1778	4	the	the	DET
ftr-299	1778	5	treasury	treasury	PROPN
ftr-299	1778	6	department	department	PROPN
ftr-299	1778	7	issued	issue	VERB
ftr-299	1778	8	proposed	propose	VERB
ftr-299	1778	9	regulations	regulation	NOUN
ftr-299	1778	10	regarding	regard	VERB
ftr-299	1778	11	the	the	DET
ftr-299	1778	12	§	§	PROPN
ftr-299	1778	13	1411	1411	NUM
ftr-299	1778	14	tax	tax	NOUN
ftr-299	1778	15	on	on	ADP
ftr-299	1778	16	net	net	ADJ
ftr-299	1778	17	investment	investment	NOUN
ftr-299	1778	18	income	income	NOUN
ftr-299	1778	19	.	.	PUNCT
ftr-299	1779	1	reg-130843	reg-130843	NOUN
ftr-299	1779	2	-	-	PUNCT
ftr-299	1779	3	13	13	NUM
ftr-299	1779	4	,	,	PUNCT
ftr-299	1779	5	net	net	ADJ
ftr-299	1779	6	investment	investment	NOUN
ftr-299	1779	7	income	income	NOUN
ftr-299	1779	8	tax	tax	NOUN
ftr-299	1779	9	,	,	PUNCT
ftr-299	1779	10	78	78	NUM
ftr-299	1779	11	f.r	f.r	NOUN
ftr-299	1779	12	.	.	NOUN
ftr-299	1779	13	72451	72451	NUM
ftr-299	1779	14	(	(	PUNCT
ftr-299	1779	15	12/2/13	12/2/13	NUM
ftr-299	1779	16	)	)	PUNCT
ftr-299	1779	17	.	.	PUNCT
ftr-299	1780	1	the	the	DET
ftr-299	1780	2	proposed	propose	VERB
ftr-299	1780	3	regulations	regulation	NOUN
ftr-299	1780	4	address	address	VERB
ftr-299	1780	5	discrete	discrete	ADJ
ftr-299	1780	6	issues	issue	NOUN
ftr-299	1780	7	left	leave	VERB
ftr-299	1780	8	open	open	ADJ
ftr-299	1780	9	in	in	ADP
ftr-299	1780	10	the	the	DET
ftr-299	1780	11	final	final	ADJ
ftr-299	1780	12	regulations	regulation	NOUN
ftr-299	1780	13	issued	issue	VERB
ftr-299	1780	14	on	on	ADP
ftr-299	1780	15	the	the	DET
ftr-299	1780	16	same	same	ADJ
ftr-299	1780	17	day	day	NOUN
ftr-299	1780	18	.	.	PUNCT
ftr-299	1781	1	t.d	t.d	PROPN
ftr-299	1781	2	.	.	PROPN
ftr-299	1781	3	9644	9644	NUM
ftr-299	1781	4	,	,	PUNCT
ftr-299	1781	5	net	net	ADJ
ftr-299	1781	6	investment	investment	NOUN
ftr-299	1781	7	income	income	NOUN
ftr-299	1781	8	tax	tax	NOUN
ftr-299	1781	9	,	,	PUNCT
ftr-299	1781	10	78	78	NUM
ftr-299	1781	11	f.r	f.r	NOUN
ftr-299	1781	12	.	.	NOUN
ftr-299	1781	13	72394	72394	NUM
ftr-299	1781	14	(	(	PUNCT
ftr-299	1781	15	12/2/13	12/2/13	NUM
ftr-299	1781	16	)	)	PUNCT
ftr-299	1781	17	.	.	PUNCT
ftr-299	1782	1	the	the	DET
ftr-299	1782	2	proposed	propose	VERB
ftr-299	1782	3	regulations	regulation	NOUN
ftr-299	1782	4	generally	generally	ADV
ftr-299	1782	5	are	be	AUX
ftr-299	1782	6	proposed	propose	VERB
ftr-299	1782	7	to	to	PART
ftr-299	1782	8	be	be	AUX
ftr-299	1782	9	effective	effective	ADJ
ftr-299	1782	10	for	for	ADP
ftr-299	1782	11	tax	tax	NOUN
ftr-299	1782	12	years	year	NOUN
ftr-299	1782	13	beginning	begin	VERB
ftr-299	1782	14	after	after	ADP
ftr-299	1782	15	12/31/13	12/31/13	PROPN
ftr-299	1782	16	.	.	NOUN
ftr-299	1782	17	2014	2014	NUM
ftr-299	1782	18	]	]	PUNCT
ftr-299	1782	19	recent	recent	ADJ
ftr-299	1782	20	developments	development	NOUN
ftr-299	1782	21	in	in	ADP
ftr-299	1782	22	federal	federal	ADJ
ftr-299	1782	23	income	income	NOUN
ftr-299	1782	24	taxation	taxation	NOUN
ftr-299	1782	25	311	311	NUM
ftr-299	1782	26	however	however	ADV
ftr-299	1782	27	,	,	PUNCT
ftr-299	1782	28	§	§	PROPN
ftr-299	1782	29	1411	1411	NUM
ftr-299	1782	30	is	be	AUX
ftr-299	1782	31	effective	effective	ADJ
ftr-299	1782	32	for	for	ADP
ftr-299	1782	33	tax	tax	NOUN
ftr-299	1782	34	years	year	NOUN
ftr-299	1782	35	beginning	begin	VERB
ftr-299	1782	36	after	after	SCONJ
ftr-299	1782	37	12/31/12	12/31/12	PROPN
ftr-299	1782	38	.	.	PUNCT
ftr-299	1782	39	taxpayers	taxpayer	NOUN
ftr-299	1782	40	may	may	AUX
ftr-299	1782	41	rely	rely	VERB
ftr-299	1782	42	on	on	ADP
ftr-299	1782	43	the	the	DET
ftr-299	1782	44	proposed	propose	VERB
ftr-299	1782	45	regulations	regulation	NOUN
ftr-299	1782	46	for	for	ADP
ftr-299	1782	47	purposes	purpose	NOUN
ftr-299	1782	48	of	of	ADP
ftr-299	1782	49	complying	comply	VERB
ftr-299	1782	50	with	with	ADP
ftr-299	1782	51	§	§	PROPN
ftr-299	1782	52	1411	1411	NUM
ftr-299	1782	53	until	until	SCONJ
ftr-299	1782	54	they	they	PRON
ftr-299	1782	55	are	be	AUX
ftr-299	1782	56	issued	issue	VERB
ftr-299	1782	57	as	as	ADP
ftr-299	1782	58	final	final	ADJ
ftr-299	1782	59	regulations	regulation	NOUN
ftr-299	1782	60	.	.	PUNCT
ftr-299	1783	1	some	some	PRON
ftr-299	1783	2	of	of	ADP
ftr-299	1783	3	the	the	DET
ftr-299	1783	4	significant	significant	ADJ
ftr-299	1783	5	topics	topic	NOUN
ftr-299	1783	6	addressed	address	VERB
ftr-299	1783	7	by	by	ADP
ftr-299	1783	8	the	the	DET
ftr-299	1783	9	proposed	propose	VERB
ftr-299	1783	10	regulations	regulation	NOUN
ftr-299	1783	11	are	be	AUX
ftr-299	1783	12	:	:	PUNCT
ftr-299	1783	13			NOUN
ftr-299	1783	14	gain	gain	NOUN
ftr-299	1783	15	or	or	CCONJ
ftr-299	1783	16	loss	loss	NOUN
ftr-299	1783	17	from	from	ADP
ftr-299	1783	18	dispositions	disposition	NOUN
ftr-299	1783	19	of	of	ADP
ftr-299	1783	20	interests	interest	NOUN
ftr-299	1783	21	in	in	ADP
ftr-299	1783	22	partnerships	partnership	NOUN
ftr-299	1783	23	and	and	CCONJ
ftr-299	1783	24	s	s	NOUN
ftr-299	1783	25	corporations	corporation	NOUN
ftr-299	1783	26	.	.	PUNCT
ftr-299	1784	1	gain	gain	VERB
ftr-299	1784	2	or	or	CCONJ
ftr-299	1784	3	loss	loss	NOUN
ftr-299	1784	4	from	from	ADP
ftr-299	1784	5	the	the	DET
ftr-299	1784	6	disposition	disposition	NOUN
ftr-299	1784	7	of	of	ADP
ftr-299	1784	8	a	a	DET
ftr-299	1784	9	partnership	partnership	NOUN
ftr-299	1784	10	interest	interest	NOUN
ftr-299	1784	11	or	or	CCONJ
ftr-299	1784	12	stock	stock	NOUN
ftr-299	1784	13	in	in	ADP
ftr-299	1784	14	an	an	DET
ftr-299	1784	15	s	s	NOUN
ftr-299	1784	16	corporation	corporation	NOUN
ftr-299	1784	17	is	be	AUX
ftr-299	1784	18	treated	treat	VERB
ftr-299	1784	19	as	as	ADP
ftr-299	1784	20	net	net	ADJ
ftr-299	1784	21	investment	investment	NOUN
ftr-299	1784	22	income	income	NOUN
ftr-299	1784	23	only	only	ADV
ftr-299	1784	24	to	to	ADP
ftr-299	1784	25	the	the	DET
ftr-299	1784	26	extent	extent	NOUN
ftr-299	1784	27	gain	gain	NOUN
ftr-299	1784	28	or	or	CCONJ
ftr-299	1784	29	loss	loss	NOUN
ftr-299	1784	30	would	would	AUX
ftr-299	1784	31	be	be	AUX
ftr-299	1784	32	taken	take	VERB
ftr-299	1784	33	into	into	ADP
ftr-299	1784	34	account	account	NOUN
ftr-299	1784	35	by	by	ADP
ftr-299	1784	36	the	the	DET
ftr-299	1784	37	partner	partner	NOUN
ftr-299	1784	38	or	or	CCONJ
ftr-299	1784	39	shareholder	shareholder	NOUN
ftr-299	1784	40	if	if	SCONJ
ftr-299	1784	41	the	the	DET
ftr-299	1784	42	entity	entity	NOUN
ftr-299	1784	43	had	have	AUX
ftr-299	1784	44	sold	sell	VERB
ftr-299	1784	45	all	all	DET
ftr-299	1784	46	its	its	PRON
ftr-299	1784	47	properties	property	NOUN
ftr-299	1784	48	for	for	ADP
ftr-299	1784	49	fair	fair	ADJ
ftr-299	1784	50	market	market	NOUN
ftr-299	1784	51	value	value	NOUN
ftr-299	1784	52	immediately	immediately	ADV
ftr-299	1784	53	before	before	ADP
ftr-299	1784	54	the	the	DET
ftr-299	1784	55	disposition	disposition	NOUN
ftr-299	1784	56	.	.	PUNCT
ftr-299	1785	1	i.r.c	i.r.c	NOUN
ftr-299	1785	2	.	.	PUNCT
ftr-299	1786	1	1411(c)(4	1411(c)(4	NUM
ftr-299	1786	2	)	)	PUNCT
ftr-299	1786	3	.	.	PUNCT
ftr-299	1787	1	the	the	DET
ftr-299	1787	2	proposed	propose	VERB
ftr-299	1787	3	regulations	regulation	NOUN
ftr-299	1787	4	provide	provide	VERB
ftr-299	1787	5	detailed	detailed	ADJ
ftr-299	1787	6	rules	rule	NOUN
ftr-299	1787	7	for	for	ADP
ftr-299	1787	8	determining	determine	VERB
ftr-299	1787	9	the	the	DET
ftr-299	1787	10	transferor	transferor	NOUN
ftr-299	1787	11	partner	partner	NOUN
ftr-299	1787	12	or	or	CCONJ
ftr-299	1787	13	shareholder	shareholder	NOUN
ftr-299	1787	14	’s	’s	PART
ftr-299	1787	15	net	net	ADJ
ftr-299	1787	16	investment	investment	NOUN
ftr-299	1787	17	income	income	NOUN
ftr-299	1787	18	from	from	ADP
ftr-299	1787	19	the	the	DET
ftr-299	1787	20	disposition	disposition	NOUN
ftr-299	1787	21	.	.	PUNCT
ftr-299	1788	1	prop	prop	NOUN
ftr-299	1788	2	.	.	PUNCT
ftr-299	1789	1	reg	reg	PROPN
ftr-299	1789	2	.	.	PUNCT
ftr-299	1790	1	§	§	PROPN
ftr-299	1790	2	1.14117	1.14117	NUM
ftr-299	1790	3	.	.	PUNCT
ftr-299	1791	1	generally	generally	ADV
ftr-299	1791	2	,	,	PUNCT
ftr-299	1791	3	if	if	SCONJ
ftr-299	1791	4	the	the	DET
ftr-299	1791	5	transferor	transferor	NOUN
ftr-299	1791	6	realizes	realize	VERB
ftr-299	1791	7	a	a	DET
ftr-299	1791	8	gain	gain	NOUN
ftr-299	1791	9	from	from	ADP
ftr-299	1791	10	the	the	DET
ftr-299	1791	11	disposition	disposition	NOUN
ftr-299	1791	12	,	,	PUNCT
ftr-299	1791	13	the	the	DET
ftr-299	1791	14	gain	gain	NOUN
ftr-299	1791	15	subject	subject	ADJ
ftr-299	1791	16	to	to	ADP
ftr-299	1791	17	the	the	DET
ftr-299	1791	18	§	§	PROPN
ftr-299	1791	19	1411	1411	NUM
ftr-299	1791	20	tax	tax	NOUN
ftr-299	1791	21	is	be	AUX
ftr-299	1791	22	the	the	DET
ftr-299	1791	23	lesser	less	ADJ
ftr-299	1791	24	of	of	ADP
ftr-299	1791	25	the	the	DET
ftr-299	1791	26	transferor	transferor	NOUN
ftr-299	1791	27	’s	’s	PART
ftr-299	1791	28	recognized	recognize	VERB
ftr-299	1791	29	gain	gain	NOUN
ftr-299	1791	30	or	or	CCONJ
ftr-299	1791	31	the	the	DET
ftr-299	1791	32	transferor	transferor	NOUN
ftr-299	1791	33	’s	’s	PART
ftr-299	1791	34	allocable	allocable	ADJ
ftr-299	1791	35	share	share	NOUN
ftr-299	1791	36	of	of	ADP
ftr-299	1791	37	net	net	ADJ
ftr-299	1791	38	gain	gain	NOUN
ftr-299	1791	39	from	from	ADP
ftr-299	1791	40	a	a	DET
ftr-299	1791	41	deemed	deem	VERB
ftr-299	1791	42	sale	sale	NOUN
ftr-299	1791	43	by	by	ADP
ftr-299	1791	44	the	the	DET
ftr-299	1791	45	partnership	partnership	NOUN
ftr-299	1791	46	or	or	CCONJ
ftr-299	1791	47	s	s	PROPN
ftr-299	1791	48	corporation	corporation	NOUN
ftr-299	1791	49	of	of	ADP
ftr-299	1791	50	property	property	NOUN
ftr-299	1791	51	that	that	PRON
ftr-299	1791	52	would	would	AUX
ftr-299	1791	53	give	give	VERB
ftr-299	1791	54	rise	rise	NOUN
ftr-299	1791	55	to	to	PART
ftr-299	1791	56	gain	gain	VERB
ftr-299	1791	57	or	or	CCONJ
ftr-299	1791	58	loss	loss	NOUN
ftr-299	1791	59	includable	includable	ADJ
ftr-299	1791	60	in	in	ADP
ftr-299	1791	61	determining	determine	VERB
ftr-299	1791	62	the	the	DET
ftr-299	1791	63	transferor	transferor	NOUN
ftr-299	1791	64	’s	’s	PART
ftr-299	1791	65	net	net	ADJ
ftr-299	1791	66	investment	investment	NOUN
ftr-299	1791	67	income	income	NOUN
ftr-299	1791	68	.	.	PUNCT
ftr-299	1792	1	the	the	DET
ftr-299	1792	2	proposed	propose	VERB
ftr-299	1792	3	regulations	regulation	NOUN
ftr-299	1792	4	also	also	ADV
ftr-299	1792	5	provide	provide	VERB
ftr-299	1792	6	an	an	DET
ftr-299	1792	7	optional	optional	ADJ
ftr-299	1792	8	,	,	PUNCT
ftr-299	1792	9	simplified	simplified	ADJ
ftr-299	1792	10	reporting	reporting	NOUN
ftr-299	1792	11	method	method	NOUN
ftr-299	1792	12	that	that	PRON
ftr-299	1792	13	transferors	transferor	VERB
ftr-299	1792	14	who	who	PRON
ftr-299	1792	15	meet	meet	VERB
ftr-299	1792	16	certain	certain	ADJ
ftr-299	1792	17	eligibility	eligibility	NOUN
ftr-299	1792	18	requirements	requirement	NOUN
ftr-299	1792	19	can	can	AUX
ftr-299	1792	20	use	use	VERB
ftr-299	1792	21	instead	instead	ADV
ftr-299	1792	22	of	of	ADP
ftr-299	1792	23	the	the	DET
ftr-299	1792	24	normal	normal	ADJ
ftr-299	1792	25	calculation	calculation	NOUN
ftr-299	1792	26	.	.	PUNCT
ftr-299	1793	1	generally	generally	ADV
ftr-299	1793	2	,	,	PUNCT
ftr-299	1793	3	the	the	DET
ftr-299	1793	4	optional	optional	ADJ
ftr-299	1793	5	,	,	PUNCT
ftr-299	1793	6	simplified	simplified	ADJ
ftr-299	1793	7	method	method	NOUN
ftr-299	1793	8	relies	rely	VERB
ftr-299	1793	9	on	on	ADP
ftr-299	1793	10	historic	historic	ADJ
ftr-299	1793	11	distributive	distributive	ADJ
ftr-299	1793	12	share	share	NOUN
ftr-299	1793	13	amounts	amount	NOUN
ftr-299	1793	14	that	that	SCONJ
ftr-299	1793	15	the	the	DET
ftr-299	1793	16	transferor	transferor	NOUN
ftr-299	1793	17	has	have	AUX
ftr-299	1793	18	received	receive	VERB
ftr-299	1793	19	from	from	ADP
ftr-299	1793	20	the	the	DET
ftr-299	1793	21	partnership	partnership	NOUN
ftr-299	1793	22	or	or	CCONJ
ftr-299	1793	23	s	s	PROPN
ftr-299	1793	24	corporation	corporation	NOUN
ftr-299	1793	25	to	to	PART
ftr-299	1793	26	determine	determine	VERB
ftr-299	1793	27	a	a	DET
ftr-299	1793	28	percentage	percentage	NOUN
ftr-299	1793	29	of	of	ADP
ftr-299	1793	30	the	the	DET
ftr-299	1793	31	firm	firm	NOUN
ftr-299	1793	32	’s	’s	PART
ftr-299	1793	33	assets	asset	NOUN
ftr-299	1793	34	that	that	PRON
ftr-299	1793	35	are	be	AUX
ftr-299	1793	36	passive	passive	ADJ
ftr-299	1793	37	with	with	ADP
ftr-299	1793	38	respect	respect	NOUN
ftr-299	1793	39	to	to	ADP
ftr-299	1793	40	the	the	DET
ftr-299	1793	41	transferor	transferor	NOUN
ftr-299	1793	42	and	and	CCONJ
ftr-299	1793	43	therefore	therefore	ADV
ftr-299	1793	44	would	would	AUX
ftr-299	1793	45	give	give	VERB
ftr-299	1793	46	rise	rise	NOUN
ftr-299	1793	47	to	to	ADP
ftr-299	1793	48	net	net	ADJ
ftr-299	1793	49	investment	investment	NOUN
ftr-299	1793	50	income	income	NOUN
ftr-299	1793	51	.	.	PUNCT
ftr-299	1794	1			PROPN
ftr-299	1794	2	partnership	partnership	NOUN
ftr-299	1794	3	payments	payment	NOUN
ftr-299	1794	4	to	to	ADP
ftr-299	1794	5	partners	partner	NOUN
ftr-299	1794	6	.	.	PUNCT
ftr-299	1795	1	the	the	DET
ftr-299	1795	2	proposed	propose	VERB
ftr-299	1795	3	regulations	regulation	NOUN
ftr-299	1795	4	provide	provide	VERB
ftr-299	1795	5	guidance	guidance	NOUN
ftr-299	1795	6	on	on	ADP
ftr-299	1795	7	the	the	DET
ftr-299	1795	8	treatment	treatment	NOUN
ftr-299	1795	9	of	of	ADP
ftr-299	1795	10	certain	certain	ADJ
ftr-299	1795	11	payments	payment	NOUN
ftr-299	1795	12	from	from	ADP
ftr-299	1795	13	partnerships	partnership	NOUN
ftr-299	1795	14	to	to	ADP
ftr-299	1795	15	partners	partner	NOUN
ftr-299	1795	16	.	.	PUNCT
ftr-299	1796	1	the	the	DET
ftr-299	1796	2	treatment	treatment	NOUN
ftr-299	1796	3	of	of	ADP
ftr-299	1796	4	guaranteed	guarantee	VERB
ftr-299	1796	5	payments	payment	NOUN
ftr-299	1796	6	under	under	ADP
ftr-299	1796	7	§	§	PROPN
ftr-299	1796	8	707(c	707(c	PROPN
ftr-299	1796	9	)	)	PUNCT
ftr-299	1796	10	depends	depend	VERB
ftr-299	1796	11	on	on	ADP
ftr-299	1796	12	whether	whether	SCONJ
ftr-299	1796	13	the	the	DET
ftr-299	1796	14	payments	payment	NOUN
ftr-299	1796	15	are	be	AUX
ftr-299	1796	16	for	for	ADP
ftr-299	1796	17	services	service	NOUN
ftr-299	1796	18	or	or	CCONJ
ftr-299	1796	19	the	the	DET
ftr-299	1796	20	use	use	NOUN
ftr-299	1796	21	of	of	ADP
ftr-299	1796	22	capital	capital	NOUN
ftr-299	1796	23	.	.	PUNCT
ftr-299	1797	1	guaranteed	guarantee	VERB
ftr-299	1797	2	payments	payment	NOUN
ftr-299	1797	3	for	for	ADP
ftr-299	1797	4	the	the	DET
ftr-299	1797	5	use	use	NOUN
ftr-299	1797	6	of	of	ADP
ftr-299	1797	7	capital	capital	NOUN
ftr-299	1797	8	are	be	AUX
ftr-299	1797	9	included	include	VERB
ftr-299	1797	10	in	in	ADP
ftr-299	1797	11	net	net	ADJ
ftr-299	1797	12	investment	investment	NOUN
ftr-299	1797	13	income	income	NOUN
ftr-299	1797	14	;	;	PUNCT
ftr-299	1797	15	guaranteed	guarantee	VERB
ftr-299	1797	16	payments	payment	NOUN
ftr-299	1797	17	for	for	ADP
ftr-299	1797	18	services	service	NOUN
ftr-299	1797	19	are	be	AUX
ftr-299	1797	20	not	not	PART
ftr-299	1797	21	included	include	VERB
ftr-299	1797	22	in	in	ADP
ftr-299	1797	23	net	net	ADJ
ftr-299	1797	24	investment	investment	NOUN
ftr-299	1797	25	income	income	NOUN
ftr-299	1797	26	regardless	regardless	ADV
ftr-299	1797	27	of	of	ADP
ftr-299	1797	28	whether	whether	SCONJ
ftr-299	1797	29	the	the	DET
ftr-299	1797	30	payments	payment	NOUN
ftr-299	1797	31	are	be	AUX
ftr-299	1797	32	subject	subject	ADJ
ftr-299	1797	33	to	to	ADP
ftr-299	1797	34	self	self	NOUN
ftr-299	1797	35	-	-	PUNCT
ftr-299	1797	36	employment	employment	NOUN
ftr-299	1797	37	tax	tax	NOUN
ftr-299	1797	38	.	.	PUNCT
ftr-299	1798	1	prop	prop	NOUN
ftr-299	1798	2	.	.	PUNCT
ftr-299	1799	1	reg	reg	PROPN
ftr-299	1799	2	.	.	PUNCT
ftr-299	1800	1	§	§	PROPN
ftr-299	1800	2	1.1411	1.1411	NUM
ftr-299	1800	3	-	-	SYM
ftr-299	1800	4	4(g)(10	4(g)(10	NUM
ftr-299	1800	5	)	)	PUNCT
ftr-299	1800	6	.	.	PUNCT
ftr-299	1801	1	the	the	DET
ftr-299	1801	2	treatment	treatment	NOUN
ftr-299	1801	3	of	of	ADP
ftr-299	1801	4	payments	payment	NOUN
ftr-299	1801	5	to	to	ADP
ftr-299	1801	6	a	a	DET
ftr-299	1801	7	retiring	retire	VERB
ftr-299	1801	8	partner	partner	NOUN
ftr-299	1801	9	or	or	CCONJ
ftr-299	1801	10	to	to	ADP
ftr-299	1801	11	a	a	DET
ftr-299	1801	12	deceased	deceased	ADJ
ftr-299	1801	13	partner	partner	NOUN
ftr-299	1801	14	’s	’s	PART
ftr-299	1801	15	successor	successor	NOUN
ftr-299	1801	16	in	in	ADP
ftr-299	1801	17	interest	interest	NOUN
ftr-299	1801	18	in	in	ADP
ftr-299	1801	19	liquidation	liquidation	NOUN
ftr-299	1801	20	of	of	ADP
ftr-299	1801	21	the	the	DET
ftr-299	1801	22	partner	partner	NOUN
ftr-299	1801	23	’s	’s	PART
ftr-299	1801	24	entire	entire	ADJ
ftr-299	1801	25	interest	interest	NOUN
ftr-299	1801	26	in	in	ADP
ftr-299	1801	27	the	the	DET
ftr-299	1801	28	partnership	partnership	NOUN
ftr-299	1801	29	is	be	AUX
ftr-299	1801	30	governed	govern	VERB
ftr-299	1801	31	by	by	ADP
ftr-299	1801	32	how	how	SCONJ
ftr-299	1801	33	such	such	ADJ
ftr-299	1801	34	payments	payment	NOUN
ftr-299	1801	35	are	be	AUX
ftr-299	1801	36	categorized	categorize	VERB
ftr-299	1801	37	under	under	ADP
ftr-299	1801	38	§	§	PROPN
ftr-299	1801	39	736	736	NUM
ftr-299	1801	40	.	.	PUNCT
ftr-299	1802	1	thus	thus	ADV
ftr-299	1802	2	,	,	PUNCT
ftr-299	1802	3	payments	payment	NOUN
ftr-299	1802	4	that	that	PRON
ftr-299	1802	5	are	be	AUX
ftr-299	1802	6	treated	treat	VERB
ftr-299	1802	7	under	under	ADP
ftr-299	1802	8	§	§	PROPN
ftr-299	1802	9	736(b	736(b	PROPN
ftr-299	1802	10	)	)	PUNCT
ftr-299	1802	11	as	as	ADP
ftr-299	1802	12	distributions	distribution	NOUN
ftr-299	1802	13	that	that	PRON
ftr-299	1802	14	give	give	VERB
ftr-299	1802	15	rise	rise	NOUN
ftr-299	1802	16	to	to	PART
ftr-299	1802	17	gain	gain	VERB
ftr-299	1802	18	or	or	CCONJ
ftr-299	1802	19	loss	loss	NOUN
ftr-299	1802	20	from	from	ADP
ftr-299	1802	21	the	the	DET
ftr-299	1802	22	sale	sale	NOUN
ftr-299	1802	23	or	or	CCONJ
ftr-299	1802	24	exchange	exchange	NOUN
ftr-299	1802	25	of	of	ADP
ftr-299	1802	26	a	a	DET
ftr-299	1802	27	partnership	partnership	NOUN
ftr-299	1802	28	interest	interest	NOUN
ftr-299	1802	29	are	be	AUX
ftr-299	1802	30	analyzed	analyze	VERB
ftr-299	1802	31	for	for	ADP
ftr-299	1802	32	purposes	purpose	NOUN
ftr-299	1802	33	of	of	ADP
ftr-299	1802	34	§	§	PROPN
ftr-299	1802	35	1411	1411	NUM
ftr-299	1802	36	as	as	ADP
ftr-299	1802	37	gain	gain	NOUN
ftr-299	1802	38	or	or	CCONJ
ftr-299	1802	39	loss	loss	NOUN
ftr-299	1802	40	from	from	ADP
ftr-299	1802	41	the	the	DET
ftr-299	1802	42	disposition	disposition	NOUN
ftr-299	1802	43	of	of	ADP
ftr-299	1802	44	a	a	DET
ftr-299	1802	45	partnership	partnership	NOUN
ftr-299	1802	46	interest	interest	NOUN
ftr-299	1802	47	.	.	PUNCT
ftr-299	1803	1	payments	payment	NOUN
ftr-299	1803	2	that	that	PRON
ftr-299	1803	3	are	be	AUX
ftr-299	1803	4	treated	treat	VERB
ftr-299	1803	5	under	under	ADP
ftr-299	1803	6	§	§	PROPN
ftr-299	1803	7	736(a)(1	736(a)(1	NUM
ftr-299	1803	8	)	)	PUNCT
ftr-299	1803	9	as	as	ADP
ftr-299	1803	10	a	a	DET
ftr-299	1803	11	distributive	distributive	ADJ
ftr-299	1803	12	share	share	NOUN
ftr-299	1803	13	of	of	ADP
ftr-299	1803	14	income	income	NOUN
ftr-299	1803	15	to	to	ADP
ftr-299	1803	16	the	the	DET
ftr-299	1803	17	partner	partner	NOUN
ftr-299	1803	18	are	be	AUX
ftr-299	1803	19	analyzed	analyze	VERB
ftr-299	1803	20	for	for	ADP
ftr-299	1803	21	purposes	purpose	NOUN
ftr-299	1803	22	of	of	ADP
ftr-299	1803	23	§	§	PROPN
ftr-299	1803	24	1411	1411	NUM
ftr-299	1803	25	in	in	ADP
ftr-299	1803	26	the	the	DET
ftr-299	1803	27	same	same	ADJ
ftr-299	1803	28	manner	manner	NOUN
ftr-299	1803	29	as	as	ADP
ftr-299	1803	30	a	a	DET
ftr-299	1803	31	partner	partner	NOUN
ftr-299	1803	32	’s	’s	PART
ftr-299	1803	33	distributive	distributive	ADJ
ftr-299	1803	34	share	share	NOUN
ftr-299	1803	35	of	of	ADP
ftr-299	1803	36	income	income	NOUN
ftr-299	1803	37	,	,	PUNCT
ftr-299	1803	38	and	and	CCONJ
ftr-299	1803	39	payments	payment	NOUN
ftr-299	1803	40	that	that	PRON
ftr-299	1803	41	are	be	AUX
ftr-299	1803	42	treated	treat	VERB
ftr-299	1803	43	under	under	ADP
ftr-299	1803	44	§	§	PROPN
ftr-299	1803	45	736(a)(2	736(a)(2	NUM
ftr-299	1803	46	)	)	PUNCT
ftr-299	1803	47	as	as	ADP
ftr-299	1803	48	guaranteed	guarantee	VERB
ftr-299	1803	49	payments	payment	NOUN
ftr-299	1803	50	are	be	AUX
ftr-299	1803	51	analyzed	analyze	VERB
ftr-299	1803	52	for	for	ADP
ftr-299	1803	53	purposes	purpose	NOUN
ftr-299	1803	54	of	of	ADP
ftr-299	1803	55	§	§	PROPN
ftr-299	1803	56	1411	1411	NUM
ftr-299	1803	57	as	as	ADP
ftr-299	1803	58	guaranteed	guarantee	VERB
ftr-299	1803	59	payments	payment	NOUN
ftr-299	1803	60	.	.	PUNCT
ftr-299	1804	1	prop	prop	NOUN
ftr-299	1804	2	.	.	PUNCT
ftr-299	1805	1	reg	reg	PROPN
ftr-299	1805	2	.	.	PUNCT
ftr-299	1806	1	§	§	PROPN
ftr-299	1806	2	1.1411	1.1411	NUM
ftr-299	1806	3	-	-	SYM
ftr-299	1806	4	4(g)(11	4(g)(11	NUM
ftr-299	1806	5	)	)	PUNCT
ftr-299	1806	6	.	.	PUNCT
ftr-299	1807	1			PROPN
ftr-299	1807	2	capital	capital	NOUN
ftr-299	1807	3	loss	loss	NOUN
ftr-299	1807	4	carryforwards	carryforward	NOUN
ftr-299	1807	5	.	.	PUNCT
ftr-299	1808	1	when	when	SCONJ
ftr-299	1808	2	a	a	DET
ftr-299	1808	3	taxpayer	taxpayer	NOUN
ftr-299	1808	4	determines	determine	VERB
ftr-299	1808	5	net	net	ADJ
ftr-299	1808	6	investment	investment	NOUN
ftr-299	1808	7	income	income	NOUN
ftr-299	1808	8	for	for	ADP
ftr-299	1808	9	a	a	DET
ftr-299	1808	10	taxable	taxable	ADJ
ftr-299	1808	11	year	year	NOUN
ftr-299	1808	12	,	,	PUNCT
ftr-299	1808	13	some	some	DET
ftr-299	1808	14	capital	capital	NOUN
ftr-299	1808	15	losses	loss	NOUN
ftr-299	1808	16	are	be	AUX
ftr-299	1808	17	taken	take	VERB
ftr-299	1808	18	into	into	ADP
ftr-299	1808	19	account	account	NOUN
ftr-299	1808	20	in	in	ADP
ftr-299	1808	21	determining	determine	VERB
ftr-299	1808	22	net	net	ADJ
ftr-299	1808	23	investment	investment	NOUN
ftr-299	1808	24	income	income	NOUN
ftr-299	1808	25	and	and	CCONJ
ftr-299	1808	26	others	other	NOUN
ftr-299	1808	27	312	312	NUM
ftr-299	1808	28	florida	florida	PROPN
ftr-299	1808	29	tax	tax	NOUN
ftr-299	1808	30	review	review	NOUN
ftr-299	1808	31	[	[	X
ftr-299	1808	32	vol	vol	NOUN
ftr-299	1808	33	.	.	PUNCT
ftr-299	1809	1	15:5	15:5	NUM
ftr-299	1809	2	are	be	AUX
ftr-299	1809	3	not	not	PART
ftr-299	1809	4	.	.	PUNCT
ftr-299	1810	1	capital	capital	NOUN
ftr-299	1810	2	losses	loss	NOUN
ftr-299	1810	3	that	that	PRON
ftr-299	1810	4	are	be	AUX
ftr-299	1810	5	not	not	PART
ftr-299	1810	6	taken	take	VERB
ftr-299	1810	7	into	into	ADP
ftr-299	1810	8	account	account	NOUN
ftr-299	1810	9	in	in	ADP
ftr-299	1810	10	determining	determine	VERB
ftr-299	1810	11	a	a	DET
ftr-299	1810	12	taxpayer	taxpayer	NOUN
ftr-299	1810	13	’s	’s	PART
ftr-299	1810	14	net	net	ADJ
ftr-299	1810	15	investment	investment	NOUN
ftr-299	1810	16	income	income	NOUN
ftr-299	1810	17	include	include	VERB
ftr-299	1810	18	:	:	PUNCT
ftr-299	1810	19	(	(	PUNCT
ftr-299	1810	20	1	1	X
ftr-299	1810	21	)	)	PUNCT
ftr-299	1810	22	capital	capital	NOUN
ftr-299	1810	23	losses	loss	NOUN
ftr-299	1810	24	arising	arise	VERB
ftr-299	1810	25	from	from	ADP
ftr-299	1810	26	the	the	DET
ftr-299	1810	27	sale	sale	NOUN
ftr-299	1810	28	or	or	CCONJ
ftr-299	1810	29	disposition	disposition	NOUN
ftr-299	1810	30	of	of	ADP
ftr-299	1810	31	property	property	NOUN
ftr-299	1810	32	used	use	VERB
ftr-299	1810	33	in	in	ADP
ftr-299	1810	34	a	a	DET
ftr-299	1810	35	trade	trade	NOUN
ftr-299	1810	36	or	or	CCONJ
ftr-299	1810	37	business	business	NOUN
ftr-299	1810	38	in	in	ADP
ftr-299	1810	39	which	which	PRON
ftr-299	1810	40	the	the	DET
ftr-299	1810	41	taxpayer	taxpayer	NOUN
ftr-299	1810	42	materially	materially	ADV
ftr-299	1810	43	participates	participate	VERB
ftr-299	1810	44	,	,	PUNCT
ftr-299	1810	45	and	and	CCONJ
ftr-299	1810	46	(	(	PUNCT
ftr-299	1810	47	2	2	X
ftr-299	1810	48	)	)	PUNCT
ftr-299	1810	49	capital	capital	NOUN
ftr-299	1810	50	losses	loss	NOUN
ftr-299	1810	51	from	from	ADP
ftr-299	1810	52	sales	sale	NOUN
ftr-299	1810	53	or	or	CCONJ
ftr-299	1810	54	dispositions	disposition	NOUN
ftr-299	1810	55	of	of	ADP
ftr-299	1810	56	partnership	partnership	NOUN
ftr-299	1810	57	interests	interest	NOUN
ftr-299	1810	58	or	or	CCONJ
ftr-299	1810	59	s	s	NOUN
ftr-299	1810	60	corporation	corporation	NOUN
ftr-299	1810	61	stock	stock	NOUN
ftr-299	1810	62	to	to	ADP
ftr-299	1810	63	the	the	DET
ftr-299	1810	64	extent	extent	NOUN
ftr-299	1810	65	that	that	SCONJ
ftr-299	1810	66	the	the	DET
ftr-299	1810	67	rules	rule	NOUN
ftr-299	1810	68	as	as	ADP
ftr-299	1810	69	to	to	ADP
ftr-299	1810	70	such	such	ADJ
ftr-299	1810	71	sales	sale	NOUN
ftr-299	1810	72	or	or	CCONJ
ftr-299	1810	73	dispositions	disposition	NOUN
ftr-299	1810	74	do	do	AUX
ftr-299	1810	75	not	not	PART
ftr-299	1810	76	treat	treat	VERB
ftr-299	1810	77	the	the	DET
ftr-299	1810	78	losses	loss	NOUN
ftr-299	1810	79	as	as	ADP
ftr-299	1810	80	part	part	NOUN
ftr-299	1810	81	of	of	ADP
ftr-299	1810	82	net	net	ADJ
ftr-299	1810	83	investment	investment	NOUN
ftr-299	1810	84	income	income	NOUN
ftr-299	1810	85	.	.	PUNCT
ftr-299	1811	1	accordingly	accordingly	ADV
ftr-299	1811	2	,	,	PUNCT
ftr-299	1811	3	when	when	SCONJ
ftr-299	1811	4	a	a	DET
ftr-299	1811	5	taxpayer	taxpayer	NOUN
ftr-299	1811	6	carries	carry	VERB
ftr-299	1811	7	forward	forward	ADV
ftr-299	1811	8	capital	capital	NOUN
ftr-299	1811	9	losses	loss	NOUN
ftr-299	1811	10	to	to	ADP
ftr-299	1811	11	a	a	DET
ftr-299	1811	12	later	later	ADJ
ftr-299	1811	13	year	year	NOUN
ftr-299	1811	14	,	,	PUNCT
ftr-299	1811	15	the	the	DET
ftr-299	1811	16	taxpayer	taxpayer	NOUN
ftr-299	1811	17	must	must	AUX
ftr-299	1811	18	identify	identify	VERB
ftr-299	1811	19	what	what	DET
ftr-299	1811	20	portion	portion	NOUN
ftr-299	1811	21	of	of	ADP
ftr-299	1811	22	the	the	DET
ftr-299	1811	23	capital	capital	NOUN
ftr-299	1811	24	loss	loss	NOUN
ftr-299	1811	25	carryforward	carryforward	NOUN
ftr-299	1811	26	should	should	AUX
ftr-299	1811	27	not	not	PART
ftr-299	1811	28	be	be	AUX
ftr-299	1811	29	taken	take	VERB
ftr-299	1811	30	into	into	ADP
ftr-299	1811	31	account	account	NOUN
ftr-299	1811	32	in	in	ADP
ftr-299	1811	33	determining	determine	VERB
ftr-299	1811	34	net	net	ADJ
ftr-299	1811	35	investment	investment	NOUN
ftr-299	1811	36	income	income	NOUN
ftr-299	1811	37	in	in	ADP
ftr-299	1811	38	the	the	DET
ftr-299	1811	39	later	later	ADJ
ftr-299	1811	40	year	year	NOUN
ftr-299	1811	41	.	.	PUNCT
ftr-299	1812	1	the	the	DET
ftr-299	1812	2	proposed	propose	VERB
ftr-299	1812	3	regulations	regulation	NOUN
ftr-299	1812	4	impose	impose	VERB
ftr-299	1812	5	this	this	DET
ftr-299	1812	6	requirement	requirement	NOUN
ftr-299	1812	7	and	and	CCONJ
ftr-299	1812	8	provide	provide	VERB
ftr-299	1812	9	examples	example	NOUN
ftr-299	1812	10	to	to	PART
ftr-299	1812	11	illustrate	illustrate	VERB
ftr-299	1812	12	it	it	PRON
ftr-299	1812	13	.	.	PUNCT
ftr-299	1813	1	prop	prop	NOUN
ftr-299	1813	2	.	.	PUNCT
ftr-299	1814	1	reg	reg	PROPN
ftr-299	1814	2	.	.	PUNCT
ftr-299	1815	1	§	§	PROPN
ftr-299	1815	2	1.1411	1.1411	NUM
ftr-299	1815	3	-	-	SYM
ftr-299	1815	4	4(d)(4)(iii	4(d)(4)(iii	NUM
ftr-299	1815	5	)	)	PUNCT
ftr-299	1815	6	.	.	PUNCT
ftr-299	1816	1			X
ftr-299	1816	2	charitable	charitable	ADJ
ftr-299	1816	3	remainder	remainder	NOUN
ftr-299	1816	4	trusts	trust	NOUN
ftr-299	1816	5	.	.	PUNCT
ftr-299	1817	1	the	the	DET
ftr-299	1817	2	proposed	propose	VERB
ftr-299	1817	3	regulations	regulation	NOUN
ftr-299	1817	4	provide	provide	VERB
ftr-299	1817	5	charitable	charitable	ADJ
ftr-299	1817	6	remainder	remainder	NOUN
ftr-299	1817	7	trusts	trust	NOUN
ftr-299	1817	8	with	with	ADP
ftr-299	1817	9	an	an	DET
ftr-299	1817	10	optional	optional	ADJ
ftr-299	1817	11	,	,	PUNCT
ftr-299	1817	12	simplified	simplified	ADJ
ftr-299	1817	13	method	method	NOUN
ftr-299	1817	14	of	of	ADP
ftr-299	1817	15	tracking	track	VERB
ftr-299	1817	16	a	a	DET
ftr-299	1817	17	beneficiary	beneficiary	NOUN
ftr-299	1817	18	’s	’s	PART
ftr-299	1817	19	net	net	ADJ
ftr-299	1817	20	investment	investment	NOUN
ftr-299	1817	21	income	income	NOUN
ftr-299	1817	22	.	.	PUNCT
ftr-299	1818	1	prop	prop	NOUN
ftr-299	1818	2	.	.	PUNCT
ftr-299	1819	1	reg	reg	PROPN
ftr-299	1819	2	.	.	PUNCT
ftr-299	1820	1	§	§	PROPN
ftr-299	1820	2	1.1411	1.1411	NUM
ftr-299	1820	3	-	-	SYM
ftr-299	1820	4	4(d)(3	4(d)(3	NUM
ftr-299	1820	5	)	)	PUNCT
ftr-299	1820	6	.	.	PUNCT
ftr-299	1821	1	they	they	PRON
ftr-299	1821	2	also	also	ADV
ftr-299	1821	3	provide	provide	VERB
ftr-299	1821	4	guidance	guidance	NOUN
ftr-299	1821	5	for	for	ADP
ftr-299	1821	6	charitable	charitable	ADJ
ftr-299	1821	7	remainder	remainder	NOUN
ftr-299	1821	8	trusts	trust	NOUN
ftr-299	1821	9	that	that	PRON
ftr-299	1821	10	have	have	VERB
ftr-299	1821	11	income	income	NOUN
ftr-299	1821	12	from	from	ADP
ftr-299	1821	13	a	a	DET
ftr-299	1821	14	cfc	cfc	NOUN
ftr-299	1821	15	or	or	CCONJ
ftr-299	1821	16	from	from	ADP
ftr-299	1821	17	a	a	DET
ftr-299	1821	18	pfic	pfic	NOUN
ftr-299	1821	19	that	that	PRON
ftr-299	1821	20	is	be	AUX
ftr-299	1821	21	treated	treat	VERB
ftr-299	1821	22	as	as	ADP
ftr-299	1821	23	a	a	DET
ftr-299	1821	24	qualified	qualified	ADJ
ftr-299	1821	25	electing	electing	ADJ
ftr-299	1821	26	fund	fund	NOUN
ftr-299	1821	27	.	.	PUNCT
ftr-299	1822	1	prop	prop	NOUN
ftr-299	1822	2	.	.	PUNCT
ftr-299	1823	1	reg	reg	PROPN
ftr-299	1823	2	.	.	PUNCT
ftr-299	1824	1	§	§	PROPN
ftr-299	1824	2	1.1411	1.1411	NUM
ftr-299	1824	3	-	-	SYM
ftr-299	1824	4	4(d)(2)(ii	4(d)(2)(ii	NUM
ftr-299	1824	5	)	)	PUNCT
ftr-299	1824	6	.	.	PUNCT
ftr-299	1825	1	b.	b.	PROPN
ftr-299	1825	2	miscellaneous	miscellaneous	ADJ
ftr-299	1825	3	income	income	NOUN
ftr-299	1825	4	1	1	NUM
ftr-299	1825	5	.	.	PUNCT
ftr-299	1826	1	no	no	DET
ftr-299	1826	2	cod	cod	NOUN
ftr-299	1826	3	from	from	ADP
ftr-299	1826	4	collateralized	collateralized	ADJ
ftr-299	1826	5	welfare	welfare	NOUN
ftr-299	1826	6	benefit	benefit	NOUN
ftr-299	1826	7	fund	fund	NOUN
ftr-299	1826	8	borrowing	borrowing	NOUN
ftr-299	1826	9	.	.	PUNCT
ftr-299	1827	1	pinn	pinn	PROPN
ftr-299	1827	2	v.	v.	PROPN
ftr-299	1827	3	commissioner	commissioner	PROPN
ftr-299	1827	4	,	,	PUNCT
ftr-299	1827	5	t.c	t.c	PROPN
ftr-299	1827	6	.	.	PROPN
ftr-299	1827	7	memo	memo	NOUN
ftr-299	1827	8	.	.	PUNCT
ftr-299	1828	1	2013	2013	NUM
ftr-299	1828	2	-	-	SYM
ftr-299	1828	3	45	45	NUM
ftr-299	1828	4	(	(	PUNCT
ftr-299	1828	5	2/11/13	2/11/13	NUM
ftr-299	1828	6	)	)	PUNCT
ftr-299	1828	7	.	.	PUNCT
ftr-299	1829	1	the	the	DET
ftr-299	1829	2	taxpayer	taxpayer	NOUN
ftr-299	1829	3	brothers	brother	NOUN
ftr-299	1829	4	were	be	AUX
ftr-299	1829	5	sole	sole	ADJ
ftr-299	1829	6	-	-	PUNCT
ftr-299	1829	7	shareholders	shareholder	NOUN
ftr-299	1829	8	and	and	CCONJ
ftr-299	1829	9	employees	employee	NOUN
ftr-299	1829	10	of	of	ADP
ftr-299	1829	11	their	their	PRON
ftr-299	1829	12	home	home	NOUN
ftr-299	1829	13	construction	construction	NOUN
ftr-299	1829	14	company	company	NOUN
ftr-299	1829	15	.	.	PUNCT
ftr-299	1830	1	the	the	DET
ftr-299	1830	2	taxpayers	taxpayer	NOUN
ftr-299	1830	3	caused	cause	VERB
ftr-299	1830	4	the	the	DET
ftr-299	1830	5	corporation	corporation	NOUN
ftr-299	1830	6	to	to	PART
ftr-299	1830	7	appoint	appoint	VERB
ftr-299	1830	8	local	local	ADJ
ftr-299	1830	9	707	707	NUM
ftr-299	1830	10	of	of	ADP
ftr-299	1830	11	the	the	DET
ftr-299	1830	12	national	national	ADJ
ftr-299	1830	13	production	production	NOUN
ftr-299	1830	14	workers	worker	NOUN
ftr-299	1830	15	union	union	NOUN
ftr-299	1830	16	(	(	PUNCT
ftr-299	1830	17	of	of	ADP
ftr-299	1830	18	which	which	PRON
ftr-299	1830	19	four	four	NUM
ftr-299	1830	20	office	office	NOUN
ftr-299	1830	21	employees	employee	NOUN
ftr-299	1830	22	became	become	VERB
ftr-299	1830	23	members	member	NOUN
ftr-299	1830	24	)	)	PUNCT
ftr-299	1830	25	to	to	PART
ftr-299	1830	26	facilitate	facilitate	VERB
ftr-299	1830	27	the	the	DET
ftr-299	1830	28	creation	creation	NOUN
ftr-299	1830	29	of	of	ADP
ftr-299	1830	30	an	an	DET
ftr-299	1830	31	employee	employee	NOUN
ftr-299	1830	32	death	death	NOUN
ftr-299	1830	33	benefit	benefit	NOUN
ftr-299	1830	34	arrangement	arrangement	NOUN
ftr-299	1830	35	in	in	ADP
ftr-299	1830	36	which	which	PRON
ftr-299	1830	37	the	the	DET
ftr-299	1830	38	taxpayers	taxpayer	NOUN
ftr-299	1830	39	as	as	ADP
ftr-299	1830	40	owner	owner	NOUN
ftr-299	1830	41	/	/	SYM
ftr-299	1830	42	employees	employee	NOUN
ftr-299	1830	43	were	be	AUX
ftr-299	1830	44	allowed	allow	VERB
ftr-299	1830	45	to	to	PART
ftr-299	1830	46	participate	participate	VERB
ftr-299	1830	47	.	.	PUNCT
ftr-299	1831	1	the	the	DET
ftr-299	1831	2	union	union	NOUN
ftr-299	1831	3	set	set	VERB
ftr-299	1831	4	up	up	ADP
ftr-299	1831	5	the	the	DET
ftr-299	1831	6	american	american	ADJ
ftr-299	1831	7	fund	fund	PROPN
ftr-299	1831	8	as	as	ADP
ftr-299	1831	9	a	a	DET
ftr-299	1831	10	voluntary	voluntary	ADJ
ftr-299	1831	11	employees	employee	NOUN
ftr-299	1831	12	beneficiary	beneficiary	PROPN
ftr-299	1831	13	association	association	PROPN
ftr-299	1831	14	(	(	PUNCT
ftr-299	1831	15	veba	veba	NOUN
ftr-299	1831	16	)	)	PUNCT
ftr-299	1831	17	which	which	PRON
ftr-299	1831	18	provided	provide	VERB
ftr-299	1831	19	a	a	DET
ftr-299	1831	20	trust	trust	NOUN
ftr-299	1831	21	for	for	ADP
ftr-299	1831	22	guaranteed	guarantee	VERB
ftr-299	1831	23	death	death	NOUN
ftr-299	1831	24	benefits	benefit	NOUN
ftr-299	1831	25	.	.	PUNCT
ftr-299	1832	1	the	the	DET
ftr-299	1832	2	trust	trust	NOUN
ftr-299	1832	3	funded	fund	VERB
ftr-299	1832	4	several	several	ADJ
ftr-299	1832	5	million	million	NUM
ftr-299	1832	6	dollars	dollar	NOUN
ftr-299	1832	7	of	of	ADP
ftr-299	1832	8	death	death	NOUN
ftr-299	1832	9	benefits	benefit	NOUN
ftr-299	1832	10	by	by	ADP
ftr-299	1832	11	purchasing	purchase	VERB
ftr-299	1832	12	life	life	NOUN
ftr-299	1832	13	insurance	insurance	NOUN
ftr-299	1832	14	policies	policy	NOUN
ftr-299	1832	15	.	.	PUNCT
ftr-299	1833	1	the	the	DET
ftr-299	1833	2	cost	cost	NOUN
ftr-299	1833	3	was	be	AUX
ftr-299	1833	4	paid	pay	VERB
ftr-299	1833	5	with	with	ADP
ftr-299	1833	6	deductible	deductible	ADJ
ftr-299	1833	7	expenses	expense	NOUN
ftr-299	1833	8	by	by	ADP
ftr-299	1833	9	the	the	DET
ftr-299	1833	10	taxpayers	taxpayer	NOUN
ftr-299	1833	11	’	'	PUNCT
ftr-299	1833	12	corporation	corporation	NOUN
ftr-299	1833	13	.	.	PUNCT
ftr-299	1834	1	each	each	PRON
ftr-299	1834	2	of	of	ADP
ftr-299	1834	3	the	the	DET
ftr-299	1834	4	taxpayers	taxpayer	NOUN
ftr-299	1834	5	then	then	ADV
ftr-299	1834	6	borrowed	borrow	VERB
ftr-299	1834	7	$	$	SYM
ftr-299	1834	8	500,000	500,000	NUM
ftr-299	1834	9	as	as	ADP
ftr-299	1834	10	a	a	DET
ftr-299	1834	11	hardship	hardship	NOUN
ftr-299	1834	12	loan	loan	NOUN
ftr-299	1834	13	,	,	PUNCT
ftr-299	1834	14	justified	justify	VERB
ftr-299	1834	15	by	by	ADP
ftr-299	1834	16	them	they	PRON
ftr-299	1834	17	because	because	SCONJ
ftr-299	1834	18	of	of	ADP
ftr-299	1834	19	unexpected	unexpected	ADJ
ftr-299	1834	20	taxes	taxis	NOUN
ftr-299	1834	21	.	.	PUNCT
ftr-299	1835	1	the	the	DET
ftr-299	1835	2	loans	loan	NOUN
ftr-299	1835	3	were	be	AUX
ftr-299	1835	4	repayable	repayable	ADJ
ftr-299	1835	5	with	with	ADP
ftr-299	1835	6	annual	annual	ADJ
ftr-299	1835	7	$	$	SYM
ftr-299	1835	8	50,000	50,000	NUM
ftr-299	1835	9	quarterly	quarterly	ADJ
ftr-299	1835	10	payments	payment	NOUN
ftr-299	1835	11	plus	plus	CCONJ
ftr-299	1835	12	interest	interest	NOUN
ftr-299	1835	13	,	,	PUNCT
ftr-299	1835	14	or	or	CCONJ
ftr-299	1835	15	as	as	ADP
ftr-299	1835	16	a	a	DET
ftr-299	1835	17	reduction	reduction	NOUN
ftr-299	1835	18	in	in	ADP
ftr-299	1835	19	death	death	NOUN
ftr-299	1835	20	benefits	benefit	NOUN
ftr-299	1835	21	.	.	PUNCT
ftr-299	1836	1	no	no	DET
ftr-299	1836	2	payments	payment	NOUN
ftr-299	1836	3	were	be	AUX
ftr-299	1836	4	made	make	VERB
ftr-299	1836	5	.	.	PUNCT
ftr-299	1837	1	at	at	ADP
ftr-299	1837	2	the	the	DET
ftr-299	1837	3	insistence	insistence	NOUN
ftr-299	1837	4	of	of	ADP
ftr-299	1837	5	its	its	PRON
ftr-299	1837	6	independent	independent	ADJ
ftr-299	1837	7	accountant	accountant	NOUN
ftr-299	1837	8	,	,	PUNCT
ftr-299	1837	9	the	the	DET
ftr-299	1837	10	trust	trust	NOUN
ftr-299	1837	11	reported	report	VERB
ftr-299	1837	12	the	the	DET
ftr-299	1837	13	loans	loan	NOUN
ftr-299	1837	14	in	in	ADP
ftr-299	1837	15	2002	2002	NUM
ftr-299	1837	16	on	on	ADP
ftr-299	1837	17	a	a	DET
ftr-299	1837	18	schedule	schedule	NOUN
ftr-299	1837	19	to	to	ADP
ftr-299	1837	20	its	its	PRON
ftr-299	1837	21	form	form	NOUN
ftr-299	1837	22	5500	5500	NUM
ftr-299	1837	23	as	as	ADP
ftr-299	1837	24	in	in	ADP
ftr-299	1837	25	default	default	NOUN
ftr-299	1837	26	or	or	CCONJ
ftr-299	1837	27	uncollectable	uncollectable	NOUN
ftr-299	1837	28	.	.	PUNCT
ftr-299	1838	1	the	the	DET
ftr-299	1838	2	tax	tax	NOUN
ftr-299	1838	3	court	court	NOUN
ftr-299	1838	4	(	(	PUNCT
ftr-299	1838	5	judge	judge	NOUN
ftr-299	1838	6	holmes	holme	NOUN
ftr-299	1838	7	)	)	PUNCT
ftr-299	1838	8	rejected	reject	VERB
ftr-299	1838	9	the	the	DET
ftr-299	1838	10	irs	irs	PROPN
ftr-299	1838	11	assertion	assertion	NOUN
ftr-299	1838	12	that	that	SCONJ
ftr-299	1838	13	the	the	DET
ftr-299	1838	14	taxpayers	taxpayer	NOUN
ftr-299	1838	15	recognized	recognize	VERB
ftr-299	1838	16	cod	cod	NOUN
ftr-299	1838	17	income	income	NOUN
ftr-299	1838	18	in	in	ADP
ftr-299	1838	19	2002	2002	NUM
ftr-299	1838	20	.	.	PUNCT
ftr-299	1839	1	the	the	DET
ftr-299	1839	2	court	court	NOUN
ftr-299	1839	3	concluded	conclude	VERB
ftr-299	1839	4	that	that	SCONJ
ftr-299	1839	5	the	the	DET
ftr-299	1839	6	loans	loan	NOUN
ftr-299	1839	7	remained	remain	VERB
ftr-299	1839	8	collectable	collectable	ADJ
ftr-299	1839	9	from	from	ADP
ftr-299	1839	10	the	the	DET
ftr-299	1839	11	taxpayers	taxpayer	NOUN
ftr-299	1839	12	’	’	PART
ftr-299	1839	13	death	death	NOUN
ftr-299	1839	14	benefits	benefit	NOUN
ftr-299	1839	15	with	with	ADP
ftr-299	1839	16	the	the	DET
ftr-299	1839	17	insurance	insurance	NOUN
ftr-299	1839	18	policies	policy	NOUN
ftr-299	1839	19	provided	provide	VERB
ftr-299	1839	20	as	as	ADP
ftr-299	1839	21	collateral	collateral	NOUN
ftr-299	1839	22	.	.	PUNCT
ftr-299	1840	1	the	the	DET
ftr-299	1840	2	court	court	NOUN
ftr-299	1840	3	rejected	reject	VERB
ftr-299	1840	4	the	the	DET
ftr-299	1840	5	irs	irs	PROPN
ftr-299	1840	6	argument	argument	NOUN
ftr-299	1840	7	that	that	SCONJ
ftr-299	1840	8	the	the	DET
ftr-299	1840	9	insurance	insurance	NOUN
ftr-299	1840	10	policies	policy	NOUN
ftr-299	1840	11	were	be	AUX
ftr-299	1840	12	insufficient	insufficient	ADJ
ftr-299	1840	13	because	because	SCONJ
ftr-299	1840	14	they	they	PRON
ftr-299	1840	15	were	be	AUX
ftr-299	1840	16	owned	own	VERB
ftr-299	1840	17	by	by	ADP
ftr-299	1840	18	the	the	DET
ftr-299	1840	19	trust	trust	NOUN
ftr-299	1840	20	,	,	PUNCT
ftr-299	1840	21	not	not	PART
ftr-299	1840	22	the	the	DET
ftr-299	1840	23	taxpayers	taxpayer	NOUN
ftr-299	1840	24	.	.	PUNCT
ftr-299	1841	1	the	the	DET
ftr-299	1841	2	court	court	NOUN
ftr-299	1841	3	observed	observe	VERB
ftr-299	1841	4	that	that	SCONJ
ftr-299	1841	5	,	,	PUNCT
ftr-299	1841	6	“	"	PUNCT
ftr-299	1841	7	it	it	PRON
ftr-299	1841	8	follows	follow	VERB
ftr-299	1841	9	that	that	SCONJ
ftr-299	1841	10	if	if	SCONJ
ftr-299	1841	11	a	a	DET
ftr-299	1841	12	reduction	reduction	NOUN
ftr-299	1841	13	in	in	ADP
ftr-299	1841	14	2014	2014	NUM
ftr-299	1841	15	]	]	PUNCT
ftr-299	1841	16	recent	recent	ADJ
ftr-299	1841	17	developments	development	NOUN
ftr-299	1841	18	in	in	ADP
ftr-299	1841	19	federal	federal	ADJ
ftr-299	1841	20	income	income	NOUN
ftr-299	1841	21	taxation	taxation	NOUN
ftr-299	1841	22	313	313	NUM
ftr-299	1841	23	the	the	DET
ftr-299	1841	24	pinns	pinn	NOUN
ftr-299	1841	25	’	'	PUNCT
ftr-299	1841	26	death	death	NOUN
ftr-299	1841	27	benefits	benefit	NOUN
ftr-299	1841	28	or	or	CCONJ
ftr-299	1841	29	capture	capture	NOUN
ftr-299	1841	30	of	of	ADP
ftr-299	1841	31	insurance	insurance	NOUN
ftr-299	1841	32	proceeds	proceed	NOUN
ftr-299	1841	33	owed	owe	VERB
ftr-299	1841	34	(	(	PUNCT
ftr-299	1841	35	in	in	ADP
ftr-299	1841	36	some	some	DET
ftr-299	1841	37	way	way	NOUN
ftr-299	1841	38	)	)	PUNCT
ftr-299	1841	39	to	to	ADP
ftr-299	1841	40	them	they	PRON
ftr-299	1841	41	is	be	AUX
ftr-299	1841	42	an	an	DET
ftr-299	1841	43	adequate	adequate	ADJ
ftr-299	1841	44	alternative	alternative	ADJ
ftr-299	1841	45	form	form	NOUN
ftr-299	1841	46	of	of	ADP
ftr-299	1841	47	repayment	repayment	NOUN
ftr-299	1841	48	,	,	PUNCT
ftr-299	1841	49	there	there	PRON
ftr-299	1841	50	should	should	AUX
ftr-299	1841	51	be	be	AUX
ftr-299	1841	52	no	no	DET
ftr-299	1841	53	cod	cod	NOUN
ftr-299	1841	54	income	income	NOUN
ftr-299	1841	55	just	just	ADV
ftr-299	1841	56	because	because	SCONJ
ftr-299	1841	57	the	the	DET
ftr-299	1841	58	pinns	pinn	NOUN
ftr-299	1841	59	failed	fail	VERB
ftr-299	1841	60	to	to	PART
ftr-299	1841	61	make	make	VERB
ftr-299	1841	62	their	their	PRON
ftr-299	1841	63	quarterly	quarterly	ADJ
ftr-299	1841	64	payments	payment	NOUN
ftr-299	1841	65	—	—	PUNCT
ftr-299	1841	66	any	any	PRON
ftr-299	1841	67	more	more	ADJ
ftr-299	1841	68	than	than	SCONJ
ftr-299	1841	69	we	we	PRON
ftr-299	1841	70	would	would	AUX
ftr-299	1841	71	find	find	VERB
ftr-299	1841	72	cod	cod	NOUN
ftr-299	1841	73	income	income	NOUN
ftr-299	1841	74	only	only	ADV
ftr-299	1841	75	because	because	SCONJ
ftr-299	1841	76	a	a	DET
ftr-299	1841	77	homeowner	homeowner	NOUN
ftr-299	1841	78	stopped	stop	VERB
ftr-299	1841	79	making	make	VERB
ftr-299	1841	80	payments	payment	NOUN
ftr-299	1841	81	on	on	ADP
ftr-299	1841	82	a	a	DET
ftr-299	1841	83	$	$	SYM
ftr-299	1841	84	50,000	50,000	NUM
ftr-299	1841	85	mortgage	mortgage	NOUN
ftr-299	1841	86	secured	secure	VERB
ftr-299	1841	87	by	by	ADP
ftr-299	1841	88	a	a	DET
ftr-299	1841	89	house	house	NOUN
ftr-299	1841	90	worth	worth	ADJ
ftr-299	1841	91	a	a	DET
ftr-299	1841	92	million	million	NUM
ftr-299	1841	93	.	.	PUNCT
ftr-299	1841	94	”	"	PUNCT
ftr-299	1842	1	the	the	DET
ftr-299	1842	2	court	court	NOUN
ftr-299	1842	3	held	hold	VERB
ftr-299	1842	4	further	far	ADV
ftr-299	1842	5	that	that	SCONJ
ftr-299	1842	6	,	,	PUNCT
ftr-299	1842	7	when	when	SCONJ
ftr-299	1842	8	a	a	DET
ftr-299	1842	9	debt	debt	NOUN
ftr-299	1842	10	is	be	AUX
ftr-299	1842	11	collectible	collectible	ADJ
ftr-299	1842	12	and	and	CCONJ
ftr-299	1842	13	fully	fully	ADV
ftr-299	1842	14	secured	secure	VERB
ftr-299	1842	15	(	(	PUNCT
ftr-299	1842	16	where	where	SCONJ
ftr-299	1842	17	the	the	DET
ftr-299	1842	18	fair	fair	ADJ
ftr-299	1842	19	market	market	NOUN
ftr-299	1842	20	value	value	NOUN
ftr-299	1842	21	of	of	ADP
ftr-299	1842	22	the	the	DET
ftr-299	1842	23	collateral	collateral	NOUN
ftr-299	1842	24	exceeds	exceed	VERB
ftr-299	1842	25	the	the	DET
ftr-299	1842	26	loan	loan	NOUN
ftr-299	1842	27	balance	balance	NOUN
ftr-299	1842	28	)	)	PUNCT
ftr-299	1842	29	,	,	PUNCT
ftr-299	1842	30	default	default	NOUN
ftr-299	1842	31	alone	alone	ADV
ftr-299	1842	32	will	will	AUX
ftr-299	1842	33	not	not	PART
ftr-299	1842	34	result	result	VERB
ftr-299	1842	35	in	in	ADP
ftr-299	1842	36	cod	cod	NOUN
ftr-299	1842	37	income	income	NOUN
ftr-299	1842	38	.	.	PUNCT
ftr-299	1843	1	the	the	DET
ftr-299	1843	2	court	court	NOUN
ftr-299	1843	3	also	also	ADV
ftr-299	1843	4	observed	observe	VERB
ftr-299	1843	5	that	that	SCONJ
ftr-299	1843	6	the	the	DET
ftr-299	1843	7	trust	trust	NOUN
ftr-299	1843	8	could	could	AUX
ftr-299	1843	9	collect	collect	VERB
ftr-299	1843	10	the	the	DET
ftr-299	1843	11	full	full	ADJ
ftr-299	1843	12	value	value	NOUN
ftr-299	1843	13	of	of	ADP
ftr-299	1843	14	the	the	DET
ftr-299	1843	15	loans	loan	NOUN
ftr-299	1843	16	with	with	ADP
ftr-299	1843	17	a	a	DET
ftr-299	1843	18	reduction	reduction	NOUN
ftr-299	1843	19	in	in	ADP
ftr-299	1843	20	the	the	DET
ftr-299	1843	21	taxpayers	taxpayer	NOUN
ftr-299	1843	22	’	’	PART
ftr-299	1843	23	death	death	NOUN
ftr-299	1843	24	benefits	benefit	NOUN
ftr-299	1843	25	.	.	PUNCT
ftr-299	1844	1	2	2	X
ftr-299	1844	2	.	.	X
ftr-299	1844	3	the	the	DET
ftr-299	1844	4	irs	irs	PROPN
ftr-299	1844	5	says	say	VERB
ftr-299	1844	6	that	that	SCONJ
ftr-299	1844	7	a	a	DET
ftr-299	1844	8	cut	cut	ADJ
ftr-299	1844	9	scrape	scrape	NOUN
ftr-299	1844	10	or	or	CCONJ
ftr-299	1844	11	bruise	bruise	NOUN
ftr-299	1844	12	is	be	AUX
ftr-299	1844	13	all	all	PRON
ftr-299	1844	14	you	you	PRON
ftr-299	1844	15	need	need	VERB
ftr-299	1844	16	for	for	ADP
ftr-299	1844	17	100	100	NUM
ftr-299	1844	18	percent	percent	NOUN
ftr-299	1844	19	exclusion	exclusion	NOUN
ftr-299	1844	20	under	under	ADP
ftr-299	1844	21	§	§	PROPN
ftr-299	1844	22	104(a)(2	104(a)(2	NUM
ftr-299	1844	23	)	)	PUNCT
ftr-299	1844	24	.	.	PUNCT
ftr-299	1845	1	private	private	ADJ
ftr-299	1845	2	letter	letter	NOUN
ftr-299	1845	3	ruling	rule	VERB
ftr-299	1845	4	201311006	201311006	NUM
ftr-299	1845	5	(	(	PUNCT
ftr-299	1845	6	released	release	VERB
ftr-299	1845	7	3/15/13	3/15/13	NUM
ftr-299	1845	8	)	)	PUNCT
ftr-299	1845	9	.	.	PUNCT
ftr-299	1846	1	this	this	DET
ftr-299	1846	2	ruling	ruling	NOUN
ftr-299	1846	3	dealt	deal	VERB
ftr-299	1846	4	with	with	ADP
ftr-299	1846	5	the	the	DET
ftr-299	1846	6	scope	scope	NOUN
ftr-299	1846	7	of	of	ADP
ftr-299	1846	8	the	the	DET
ftr-299	1846	9	exclusion	exclusion	NOUN
ftr-299	1846	10	for	for	ADP
ftr-299	1846	11	damages	damage	NOUN
ftr-299	1846	12	for	for	ADP
ftr-299	1846	13	physical	physical	ADJ
ftr-299	1846	14	personal	personal	ADJ
ftr-299	1846	15	injury	injury	NOUN
ftr-299	1846	16	under	under	ADP
ftr-299	1846	17	§	§	PROPN
ftr-299	1846	18	104	104	NUM
ftr-299	1846	19	that	that	PRON
ftr-299	1846	20	were	be	AUX
ftr-299	1846	21	paid	pay	VERB
ftr-299	1846	22	out	out	ADP
ftr-299	1846	23	of	of	ADP
ftr-299	1846	24	a	a	DET
ftr-299	1846	25	qualified	qualified	ADJ
ftr-299	1846	26	settlement	settlement	NOUN
ftr-299	1846	27	fund	fund	NOUN
ftr-299	1846	28	.	.	PUNCT
ftr-299	1847	1	it	it	PRON
ftr-299	1847	2	involved	involve	VERB
ftr-299	1847	3	damages	damage	NOUN
ftr-299	1847	4	paid	pay	VERB
ftr-299	1847	5	to	to	ADP
ftr-299	1847	6	victims	victim	NOUN
ftr-299	1847	7	of	of	ADP
ftr-299	1847	8	a	a	DET
ftr-299	1847	9	fire	fire	NOUN
ftr-299	1847	10	and	and	CCONJ
ftr-299	1847	11	close	close	ADJ
ftr-299	1847	12	relatives	relative	NOUN
ftr-299	1847	13	and	and	CCONJ
ftr-299	1847	14	estates	estate	NOUN
ftr-299	1847	15	of	of	ADP
ftr-299	1847	16	deceased	deceased	ADJ
ftr-299	1847	17	victims	victim	NOUN
ftr-299	1847	18	.	.	PUNCT
ftr-299	1848	1	each	each	PRON
ftr-299	1848	2	of	of	ADP
ftr-299	1848	3	the	the	DET
ftr-299	1848	4	victims	victim	NOUN
ftr-299	1848	5	received	receive	VERB
ftr-299	1848	6	damages	damage	NOUN
ftr-299	1848	7	because	because	SCONJ
ftr-299	1848	8	he	he	PRON
ftr-299	1848	9	or	or	CCONJ
ftr-299	1848	10	she	she	PRON
ftr-299	1848	11	either	either	CCONJ
ftr-299	1848	12	suffered	suffer	VERB
ftr-299	1848	13	a	a	DET
ftr-299	1848	14	cut	cut	NOUN
ftr-299	1848	15	,	,	PUNCT
ftr-299	1848	16	scrape	scrape	NOUN
ftr-299	1848	17	,	,	PUNCT
ftr-299	1848	18	bruise	bruise	NOUN
ftr-299	1848	19	,	,	PUNCT
ftr-299	1848	20	or	or	CCONJ
ftr-299	1848	21	other	other	ADJ
ftr-299	1848	22	physical	physical	ADJ
ftr-299	1848	23	injury	injury	NOUN
ftr-299	1848	24	in	in	ADP
ftr-299	1848	25	the	the	DET
ftr-299	1848	26	incident	incident	NOUN
ftr-299	1848	27	,	,	PUNCT
ftr-299	1848	28	or	or	CCONJ
ftr-299	1848	29	inhaled	inhale	VERB
ftr-299	1848	30	thick	thick	ADJ
ftr-299	1848	31	smoke	smoke	NOUN
ftr-299	1848	32	and	and	CCONJ
ftr-299	1848	33	,	,	PUNCT
ftr-299	1848	34	as	as	ADP
ftr-299	1848	35	a	a	DET
ftr-299	1848	36	result	result	NOUN
ftr-299	1848	37	,	,	PUNCT
ftr-299	1848	38	suffered	suffer	VERB
ftr-299	1848	39	smoke	smoke	NOUN
ftr-299	1848	40	inhalation	inhalation	NOUN
ftr-299	1848	41	during	during	ADP
ftr-299	1848	42	the	the	DET
ftr-299	1848	43	fire	fire	NOUN
ftr-299	1848	44	.	.	PUNCT
ftr-299	1849	1	with	with	ADP
ftr-299	1849	2	no	no	DET
ftr-299	1849	3	further	further	ADJ
ftr-299	1849	4	explanation	explanation	NOUN
ftr-299	1849	5	than	than	SCONJ
ftr-299	1849	6	“	"	PUNCT
ftr-299	1849	7	each	each	PRON
ftr-299	1849	8	of	of	ADP
ftr-299	1849	9	the	the	DET
ftr-299	1849	10	victims	victim	NOUN
ftr-299	1849	11	suffered	suffer	VERB
ftr-299	1849	12	a	a	DET
ftr-299	1849	13	personal	personal	ADJ
ftr-299	1849	14	physical	physical	ADJ
ftr-299	1849	15	injury	injury	NOUN
ftr-299	1849	16	or	or	CCONJ
ftr-299	1849	17	physical	physical	ADJ
ftr-299	1849	18	sickness	sickness	NOUN
ftr-299	1849	19	as	as	ADP
ftr-299	1849	20	a	a	DET
ftr-299	1849	21	result	result	NOUN
ftr-299	1849	22	of	of	ADP
ftr-299	1849	23	the	the	DET
ftr-299	1849	24	incident	incident	NOUN
ftr-299	1849	25	,	,	PUNCT
ftr-299	1849	26	”	"	PUNCT
ftr-299	1849	27	the	the	DET
ftr-299	1849	28	irs	irs	PROPN
ftr-299	1849	29	ruled	rule	VERB
ftr-299	1849	30	that	that	SCONJ
ftr-299	1849	31	100	100	NUM
ftr-299	1849	32	percent	percent	NOUN
ftr-299	1849	33	of	of	ADP
ftr-299	1849	34	the	the	DET
ftr-299	1849	35	damages	damage	NOUN
ftr-299	1849	36	were	be	AUX
ftr-299	1849	37	excludable	excludable	ADJ
ftr-299	1849	38	.	.	PUNCT
ftr-299	1850	1	the	the	DET
ftr-299	1850	2	ruling	ruling	NOUN
ftr-299	1850	3	made	make	VERB
ftr-299	1850	4	no	no	DET
ftr-299	1850	5	effort	effort	NOUN
ftr-299	1850	6	to	to	PART
ftr-299	1850	7	separate	separate	VERB
ftr-299	1850	8	damages	damage	NOUN
ftr-299	1850	9	for	for	ADP
ftr-299	1850	10	the	the	DET
ftr-299	1850	11	physical	physical	ADJ
ftr-299	1850	12	injuries	injury	NOUN
ftr-299	1850	13	and	and	CCONJ
ftr-299	1850	14	emotional	emotional	ADJ
ftr-299	1850	15	injuries	injury	NOUN
ftr-299	1850	16	suffered	suffer	VERB
ftr-299	1850	17	by	by	ADP
ftr-299	1850	18	the	the	DET
ftr-299	1850	19	survivors	survivor	NOUN
ftr-299	1850	20	,	,	PUNCT
ftr-299	1850	21	and	and	CCONJ
ftr-299	1850	22	it	it	PRON
ftr-299	1850	23	does	do	AUX
ftr-299	1850	24	not	not	PART
ftr-299	1850	25	mention	mention	VERB
ftr-299	1850	26	punitive	punitive	ADJ
ftr-299	1850	27	damages	damage	NOUN
ftr-299	1850	28	.	.	PUNCT
ftr-299	1851	1	a.	a.	NOUN
ftr-299	1851	2	settling	settle	VERB
ftr-299	1851	3	an	an	DET
ftr-299	1851	4	unfiled	unfiled	ADJ
ftr-299	1851	5	workers	worker	NOUN
ftr-299	1851	6	’	’	PART
ftr-299	1851	7	comp	comp	NOUN
ftr-299	1851	8	claim	claim	NOUN
ftr-299	1851	9	is	be	AUX
ftr-299	1851	10	very	very	ADV
ftr-299	1851	11	taxing	taxing	ADJ
ftr-299	1851	12	.	.	PUNCT
ftr-299	1852	1	simpson	simpson	PROPN
ftr-299	1852	2	v.	v.	PROPN
ftr-299	1852	3	commissioner	commissioner	PROPN
ftr-299	1852	4	,	,	PUNCT
ftr-299	1852	5	141	141	NUM
ftr-299	1852	6	t.c	t.c	NOUN
ftr-299	1852	7	.	.	PUNCT
ftr-299	1853	1	no	no	INTJ
ftr-299	1853	2	.	.	NOUN
ftr-299	1854	1	10	10	NUM
ftr-299	1854	2	(	(	PUNCT
ftr-299	1854	3	10/28/13	10/28/13	NUM
ftr-299	1854	4	)	)	PUNCT
ftr-299	1854	5	.	.	PUNCT
ftr-299	1855	1	the	the	DET
ftr-299	1855	2	taxpayer	taxpayer	NOUN
ftr-299	1855	3	,	,	PUNCT
ftr-299	1855	4	who	who	PRON
ftr-299	1855	5	had	have	AUX
ftr-299	1855	6	been	be	AUX
ftr-299	1855	7	discharged	discharge	VERB
ftr-299	1855	8	by	by	ADP
ftr-299	1855	9	her	her	PRON
ftr-299	1855	10	employer	employer	NOUN
ftr-299	1855	11	,	,	PUNCT
ftr-299	1855	12	settled	settle	VERB
ftr-299	1855	13	a	a	DET
ftr-299	1855	14	suit	suit	NOUN
ftr-299	1855	15	against	against	ADP
ftr-299	1855	16	the	the	DET
ftr-299	1855	17	employer	employer	NOUN
ftr-299	1855	18	and	and	CCONJ
ftr-299	1855	19	received	receive	VERB
ftr-299	1855	20	$	$	SYM
ftr-299	1855	21	262,500	262,500	NUM
ftr-299	1855	22	–	–	PUNCT
ftr-299	1855	23	$	$	SYM
ftr-299	1855	24	12,500	12,500	NUM
ftr-299	1855	25	for	for	ADP
ftr-299	1855	26	lost	lose	VERB
ftr-299	1855	27	wages	wage	NOUN
ftr-299	1855	28	and	and	CCONJ
ftr-299	1855	29	employment	employment	NOUN
ftr-299	1855	30	benefits	benefit	NOUN
ftr-299	1855	31	,	,	PUNCT
ftr-299	1855	32	$	$	SYM
ftr-299	1855	33	98,000	98,000	NUM
ftr-299	1855	34	for	for	ADP
ftr-299	1855	35	“	"	PUNCT
ftr-299	1855	36	emotional	emotional	ADJ
ftr-299	1855	37	distress	distress	NOUN
ftr-299	1855	38	,	,	PUNCT
ftr-299	1855	39	physical	physical	ADJ
ftr-299	1855	40	and	and	CCONJ
ftr-299	1855	41	mental	mental	ADJ
ftr-299	1855	42	disability	disability	NOUN
ftr-299	1855	43	,	,	PUNCT
ftr-299	1855	44	”	"	PUNCT
ftr-299	1855	45	which	which	PRON
ftr-299	1855	46	was	be	AUX
ftr-299	1855	47	based	base	VERB
ftr-299	1855	48	on	on	ADP
ftr-299	1855	49	the	the	DET
ftr-299	1855	50	amount	amount	NOUN
ftr-299	1855	51	she	she	PRON
ftr-299	1855	52	could	could	AUX
ftr-299	1855	53	have	have	AUX
ftr-299	1855	54	received	receive	VERB
ftr-299	1855	55	as	as	ADP
ftr-299	1855	56	workers	worker	NOUN
ftr-299	1855	57	’	'	PUNCT
ftr-299	1855	58	compensation	compensation	NOUN
ftr-299	1855	59	benefits	benefit	NOUN
ftr-299	1855	60	(	(	PUNCT
ftr-299	1855	61	as	as	ADV
ftr-299	1855	62	well	well	ADV
ftr-299	1855	63	as	as	ADP
ftr-299	1855	64	an	an	DET
ftr-299	1855	65	additional	additional	ADJ
ftr-299	1855	66	25	25	NUM
ftr-299	1855	67	%	%	NOUN
ftr-299	1855	68	penalty	penalty	NOUN
ftr-299	1855	69	that	that	PRON
ftr-299	1855	70	could	could	AUX
ftr-299	1855	71	be	be	AUX
ftr-299	1855	72	imposed	impose	VERB
ftr-299	1855	73	on	on	ADP
ftr-299	1855	74	the	the	DET
ftr-299	1855	75	employer	employer	NOUN
ftr-299	1855	76	for	for	ADP
ftr-299	1855	77	failing	fail	VERB
ftr-299	1855	78	to	to	PART
ftr-299	1855	79	advise	advise	VERB
ftr-299	1855	80	her	she	PRON
ftr-299	1855	81	of	of	ADP
ftr-299	1855	82	potential	potential	ADJ
ftr-299	1855	83	workers	worker	NOUN
ftr-299	1855	84	’	'	PUNCT
ftr-299	1855	85	compensation	compensation	NOUN
ftr-299	1855	86	eligibility	eligibility	NOUN
ftr-299	1855	87	and	and	CCONJ
ftr-299	1855	88	benefits	benefit	NOUN
ftr-299	1855	89	)	)	PUNCT
ftr-299	1855	90	if	if	SCONJ
ftr-299	1855	91	she	she	PRON
ftr-299	1855	92	had	have	AUX
ftr-299	1855	93	filed	file	VERB
ftr-299	1855	94	such	such	DET
ftr-299	1855	95	a	a	DET
ftr-299	1855	96	claim	claim	NOUN
ftr-299	1855	97	,	,	PUNCT
ftr-299	1855	98	and	and	CCONJ
ftr-299	1855	99	$	$	SYM
ftr-299	1855	100	152,000	152,000	NUM
ftr-299	1855	101	of	of	ADP
ftr-299	1855	102	attorney	attorney	NOUN
ftr-299	1855	103	’s	’s	PART
ftr-299	1855	104	fees	fee	NOUN
ftr-299	1855	105	and	and	CCONJ
ftr-299	1855	106	costs	cost	NOUN
ftr-299	1855	107	.	.	PUNCT
ftr-299	1856	1	the	the	DET
ftr-299	1856	2	taxpayer	taxpayer	NOUN
ftr-299	1856	3	never	never	ADV
ftr-299	1856	4	filed	file	VERB
ftr-299	1856	5	a	a	DET
ftr-299	1856	6	workers	worker	NOUN
ftr-299	1856	7	’	'	PUNCT
ftr-299	1856	8	compensation	compensation	NOUN
ftr-299	1856	9	claim	claim	NOUN
ftr-299	1856	10	,	,	PUNCT
ftr-299	1856	11	and	and	CCONJ
ftr-299	1856	12	the	the	DET
ftr-299	1856	13	settlement	settlement	NOUN
ftr-299	1856	14	agreement	agreement	NOUN
ftr-299	1856	15	was	be	AUX
ftr-299	1856	16	not	not	PART
ftr-299	1856	17	submitted	submit	VERB
ftr-299	1856	18	to	to	ADP
ftr-299	1856	19	the	the	DET
ftr-299	1856	20	california	california	PROPN
ftr-299	1856	21	workers	workers	PROPN
ftr-299	1856	22	’	'	PUNCT
ftr-299	1856	23	compensation	compensation	NOUN
ftr-299	1856	24	appeals	appeal	NOUN
ftr-299	1856	25	board	board	NOUN
ftr-299	1856	26	(	(	PUNCT
ftr-299	1856	27	wcab	wcab	PROPN
ftr-299	1856	28	)	)	PUNCT
ftr-299	1856	29	for	for	ADP
ftr-299	1856	30	the	the	DET
ftr-299	1856	31	approval	approval	NOUN
ftr-299	1856	32	required	require	VERB
ftr-299	1856	33	under	under	ADP
ftr-299	1856	34	the	the	DET
ftr-299	1856	35	california	california	PROPN
ftr-299	1856	36	labor	labor	PROPN
ftr-299	1856	37	code	code	PROPN
ftr-299	1856	38	.	.	PUNCT
ftr-299	1857	1	the	the	DET
ftr-299	1857	2	tax	tax	NOUN
ftr-299	1857	3	court	court	NOUN
ftr-299	1857	4	(	(	PUNCT
ftr-299	1857	5	judge	judge	PROPN
ftr-299	1857	6	laro	laro	PROPN
ftr-299	1857	7	)	)	PUNCT
ftr-299	1857	8	rejected	reject	VERB
ftr-299	1857	9	the	the	DET
ftr-299	1857	10	taxpayer	taxpayer	NOUN
ftr-299	1857	11	’s	’s	PART
ftr-299	1857	12	argument	argument	NOUN
ftr-299	1857	13	that	that	SCONJ
ftr-299	1857	14	$	$	SYM
ftr-299	1857	15	250,000	250,000	NUM
ftr-299	1857	16	of	of	ADP
ftr-299	1857	17	the	the	DET
ftr-299	1857	18	settlement	settlement	NOUN
ftr-299	1857	19	should	should	AUX
ftr-299	1857	20	be	be	AUX
ftr-299	1857	21	excluded	exclude	VERB
ftr-299	1857	22	under	under	ADP
ftr-299	1857	23	§	§	PROPN
ftr-299	1857	24	104(a)(1	104(a)(1	NUM
ftr-299	1857	25	)	)	PUNCT
ftr-299	1857	26	as	as	ADP
ftr-299	1857	27	worker	worker	NOUN
ftr-299	1857	28	’s	’s	PART
ftr-299	1857	29	compensation	compensation	NOUN
ftr-299	1857	30	,	,	PUNCT
ftr-299	1857	31	reasoning	reason	VERB
ftr-299	1857	32	that	that	SCONJ
ftr-299	1857	33	“	"	PUNCT
ftr-299	1857	34	[	[	X
ftr-299	1857	35	t]he	t]he	X
ftr-299	1857	36	intent	intent	NOUN
ftr-299	1857	37	of	of	ADP
ftr-299	1857	38	the	the	DET
ftr-299	1857	39	parties	party	NOUN
ftr-299	1857	40	to	to	ADP
ftr-299	1857	41	a	a	DET
ftr-299	1857	42	settlement	settlement	NOUN
ftr-299	1857	43	of	of	ADP
ftr-299	1857	44	a	a	DET
ftr-299	1857	45	workers	worker	NOUN
ftr-299	1857	46	’	'	PUNCT
ftr-299	1857	47	compensation	compensation	NOUN
ftr-299	1857	48	claim	claim	NOUN
ftr-299	1857	49	does	do	AUX
ftr-299	1857	50	not	not	PART
ftr-299	1857	51	necessarily	necessarily	ADV
ftr-299	1857	52	mean	mean	VERB
ftr-299	1857	53	that	that	SCONJ
ftr-299	1857	54	the	the	DET
ftr-299	1857	55	payment	payment	NOUN
ftr-299	1857	56	is	be	AUX
ftr-299	1857	57	excludable	excludable	ADJ
ftr-299	1857	58	under	under	ADP
ftr-299	1857	59	section	section	NOUN
ftr-299	1857	60	104(a)(1	104(a)(1	NUM
ftr-299	1857	61	)	)	PUNCT
ftr-299	1857	62	.	.	PUNCT
ftr-299	1857	63	”	"	PUNCT
ftr-299	1858	1	because	because	SCONJ
ftr-299	1858	2	the	the	DET
ftr-299	1858	3	settlement	settlement	NOUN
ftr-299	1858	4	agreement	agreement	NOUN
ftr-299	1858	5	failed	fail	VERB
ftr-299	1858	6	to	to	PART
ftr-299	1858	7	meet	meet	VERB
ftr-299	1858	8	the	the	DET
ftr-299	1858	9	express	express	ADJ
ftr-299	1858	10	314	314	NUM
ftr-299	1858	11	florida	florida	PROPN
ftr-299	1858	12	tax	tax	NOUN
ftr-299	1858	13	review	review	NOUN
ftr-299	1858	14	[	[	X
ftr-299	1858	15	vol	vol	NOUN
ftr-299	1858	16	.	.	PUNCT
ftr-299	1859	1	15:5	15:5	NUM
ftr-299	1859	2	requirement	requirement	NOUN
ftr-299	1859	3	of	of	ADP
ftr-299	1859	4	california	california	PROPN
ftr-299	1859	5	’s	’s	PART
ftr-299	1859	6	workers	workers	PROPN
ftr-299	1859	7	’	'	PUNCT
ftr-299	1859	8	compensation	compensation	NOUN
ftr-299	1859	9	laws	law	NOUN
ftr-299	1859	10	that	that	PRON
ftr-299	1859	11	approval	approval	VERB
ftr-299	1859	12	from	from	ADP
ftr-299	1859	13	the	the	DET
ftr-299	1859	14	wcab	wcab	NOUN
ftr-299	1859	15	be	be	AUX
ftr-299	1859	16	obtained	obtain	VERB
ftr-299	1859	17	,	,	PUNCT
ftr-299	1859	18	payments	payment	NOUN
ftr-299	1859	19	received	receive	VERB
ftr-299	1859	20	under	under	ADP
ftr-299	1859	21	the	the	DET
ftr-299	1859	22	agreement	agreement	NOUN
ftr-299	1859	23	could	could	AUX
ftr-299	1859	24	not	not	PART
ftr-299	1859	25	have	have	AUX
ftr-299	1859	26	been	be	AUX
ftr-299	1859	27	received	receive	VERB
ftr-299	1859	28	under	under	ADP
ftr-299	1859	29	or	or	CCONJ
ftr-299	1859	30	pursuant	pursuant	ADJ
ftr-299	1859	31	to	to	ADP
ftr-299	1859	32	the	the	DET
ftr-299	1859	33	state	state	NOUN
ftr-299	1859	34	’s	’s	PART
ftr-299	1859	35	workers	workers	PROPN
ftr-299	1859	36	’	'	PUNCT
ftr-299	1859	37	compensation	compensation	PROPN
ftr-299	1859	38	act	act	PROPN
ftr-299	1859	39	.	.	PUNCT
ftr-299	1860	1	rather	rather	ADV
ftr-299	1860	2	,	,	PUNCT
ftr-299	1860	3	the	the	DET
ftr-299	1860	4	payments	payment	NOUN
ftr-299	1860	5	were	be	AUX
ftr-299	1860	6	received	receive	VERB
ftr-299	1860	7	under	under	ADP
ftr-299	1860	8	a	a	DET
ftr-299	1860	9	private	private	ADJ
ftr-299	1860	10	contract	contract	NOUN
ftr-299	1860	11	.	.	PUNCT
ftr-299	1861	1	turning	turn	VERB
ftr-299	1861	2	to	to	ADP
ftr-299	1861	3	the	the	DET
ftr-299	1861	4	taxpayer	taxpayer	NOUN
ftr-299	1861	5	’s	’s	PART
ftr-299	1861	6	claim	claim	NOUN
ftr-299	1861	7	that	that	SCONJ
ftr-299	1861	8	§	§	PROPN
ftr-299	1861	9	104(a)(2	104(a)(2	NUM
ftr-299	1861	10	)	)	PUNCT
ftr-299	1861	11	applied	apply	VERB
ftr-299	1861	12	to	to	PART
ftr-299	1861	13	provide	provide	VERB
ftr-299	1861	14	an	an	DET
ftr-299	1861	15	exclusion	exclusion	NOUN
ftr-299	1861	16	,	,	PUNCT
ftr-299	1861	17	the	the	DET
ftr-299	1861	18	court	court	NOUN
ftr-299	1861	19	concluded	conclude	VERB
ftr-299	1861	20	that	that	SCONJ
ftr-299	1861	21	the	the	DET
ftr-299	1861	22	settlement	settlement	NOUN
ftr-299	1861	23	was	be	AUX
ftr-299	1861	24	intended	intend	VERB
ftr-299	1861	25	to	to	PART
ftr-299	1861	26	compensate	compensate	VERB
ftr-299	1861	27	the	the	DET
ftr-299	1861	28	taxpayer	taxpayer	NOUN
ftr-299	1861	29	for	for	ADP
ftr-299	1861	30	both	both	DET
ftr-299	1861	31	“	"	PUNCT
ftr-299	1861	32	physical	physical	ADJ
ftr-299	1861	33	personal	personal	ADJ
ftr-299	1861	34	injuries	injury	NOUN
ftr-299	1861	35	and	and	CCONJ
ftr-299	1861	36	sickness	sickness	NOUN
ftr-299	1861	37	”	"	PUNCT
ftr-299	1861	38	and	and	CCONJ
ftr-299	1861	39	emotional	emotional	ADJ
ftr-299	1861	40	distress	distress	NOUN
ftr-299	1861	41	.	.	PUNCT
ftr-299	1862	1	it	it	PRON
ftr-299	1862	2	took	take	VERB
ftr-299	1862	3	a	a	DET
ftr-299	1862	4	guess	guess	NOUN
ftr-299	1862	5	,	,	PUNCT
ftr-299	1862	6	using	use	VERB
ftr-299	1862	7	its	its	PRON
ftr-299	1862	8	best	good	ADJ
ftr-299	1862	9	judgment	judgment	NOUN
ftr-299	1862	10	,	,	PUNCT
ftr-299	1862	11	at	at	ADP
ftr-299	1862	12	how	how	SCONJ
ftr-299	1862	13	much	much	ADJ
ftr-299	1862	14	was	be	AUX
ftr-299	1862	15	attributable	attributable	ADJ
ftr-299	1862	16	to	to	ADP
ftr-299	1862	17	personal	personal	ADJ
ftr-299	1862	18	physical	physical	ADJ
ftr-299	1862	19	injuries	injury	NOUN
ftr-299	1862	20	and	and	CCONJ
ftr-299	1862	21	sickness	sickness	NOUN
ftr-299	1862	22	;	;	PUNCT
ftr-299	1862	23	because	because	SCONJ
ftr-299	1862	24	the	the	DET
ftr-299	1862	25	record	record	NOUN
ftr-299	1862	26	“	"	PUNCT
ftr-299	1862	27	[	[	X
ftr-299	1862	28	was	be	AUX
ftr-299	1862	29	]	]	PUNCT
ftr-299	1862	30	not	not	PART
ftr-299	1862	31	susceptible	susceptible	ADJ
ftr-299	1862	32	of	of	ADP
ftr-299	1862	33	any	any	DET
ftr-299	1862	34	precisely	precisely	ADV
ftr-299	1862	35	accurate	accurate	ADJ
ftr-299	1862	36	determination	determination	NOUN
ftr-299	1862	37	”	"	PUNCT
ftr-299	1862	38	of	of	ADP
ftr-299	1862	39	the	the	DET
ftr-299	1862	40	extent	extent	NOUN
ftr-299	1862	41	to	to	PART
ftr-299	1862	42	which	which	PRON
ftr-299	1862	43	the	the	DET
ftr-299	1862	44	settlement	settlement	NOUN
ftr-299	1862	45	was	be	AUX
ftr-299	1862	46	attributable	attributable	ADJ
ftr-299	1862	47	to	to	ADP
ftr-299	1862	48	personal	personal	ADJ
ftr-299	1862	49	physical	physical	ADJ
ftr-299	1862	50	injuries	injury	NOUN
ftr-299	1862	51	and	and	CCONJ
ftr-299	1862	52	sickness	sickness	NOUN
ftr-299	1862	53	,	,	PUNCT
ftr-299	1862	54	it	it	PRON
ftr-299	1862	55	found	find	VERB
ftr-299	1862	56	that	that	SCONJ
ftr-299	1862	57	10	10	NUM
ftr-299	1862	58	percent	percent	NOUN
ftr-299	1862	59	of	of	ADP
ftr-299	1862	60	the	the	DET
ftr-299	1862	61	$	$	SYM
ftr-299	1862	62	98,000	98,000	NUM
ftr-299	1862	63	was	be	AUX
ftr-299	1862	64	on	on	ADP
ftr-299	1862	65	account	account	NOUN
ftr-299	1862	66	of	of	ADP
ftr-299	1862	67	those	those	DET
ftr-299	1862	68	physical	physical	ADJ
ftr-299	1862	69	injuries	injury	NOUN
ftr-299	1862	70	and	and	CCONJ
ftr-299	1862	71	physical	physical	ADJ
ftr-299	1862	72	sickness	sickness	NOUN
ftr-299	1862	73	(	(	PUNCT
ftr-299	1862	74	other	other	ADJ
ftr-299	1862	75	than	than	ADP
ftr-299	1862	76	emotional	emotional	ADJ
ftr-299	1862	77	distress	distress	NOUN
ftr-299	1862	78	)	)	PUNCT
ftr-299	1862	79	.	.	PUNCT
ftr-299	1863	1	finally	finally	ADV
ftr-299	1863	2	,	,	PUNCT
ftr-299	1863	3	the	the	DET
ftr-299	1863	4	court	court	NOUN
ftr-299	1863	5	allowed	allow	VERB
ftr-299	1863	6	the	the	DET
ftr-299	1863	7	taxpayer	taxpayer	NOUN
ftr-299	1863	8	to	to	PART
ftr-299	1863	9	deduct	deduct	VERB
ftr-299	1863	10	the	the	DET
ftr-299	1863	11	full	full	ADJ
ftr-299	1863	12	$	$	SYM
ftr-299	1863	13	152,000	152,000	NUM
ftr-299	1863	14	of	of	ADP
ftr-299	1863	15	attorney	attorney	NOUN
ftr-299	1863	16	’s	’s	PART
ftr-299	1863	17	fees	fee	NOUN
ftr-299	1863	18	and	and	CCONJ
ftr-299	1863	19	court	court	NOUN
ftr-299	1863	20	costs	cost	NOUN
ftr-299	1863	21	as	as	ADP
ftr-299	1863	22	an	an	DET
ftr-299	1863	23	above	above	ADP
ftr-299	1863	24	the	the	DET
ftr-299	1863	25	line	line	NOUN
ftr-299	1863	26	deduction	deduction	NOUN
ftr-299	1863	27	under	under	ADP
ftr-299	1863	28	§	§	PROPN
ftr-299	1863	29	62(a)(20	62(a)(20	NUM
ftr-299	1863	30	)	)	PUNCT
ftr-299	1863	31	because	because	SCONJ
ftr-299	1863	32	the	the	DET
ftr-299	1863	33	suit	suit	NOUN
ftr-299	1863	34	that	that	PRON
ftr-299	1863	35	was	be	AUX
ftr-299	1863	36	settled	settle	VERB
ftr-299	1863	37	originally	originally	ADV
ftr-299	1863	38	had	have	AUX
ftr-299	1863	39	been	be	AUX
ftr-299	1863	40	brought	bring	VERB
ftr-299	1863	41	as	as	ADP
ftr-299	1863	42	a	a	DET
ftr-299	1863	43	suit	suit	NOUN
ftr-299	1863	44	for	for	ADP
ftr-299	1863	45	employment	employment	NOUN
ftr-299	1863	46	discrimination	discrimination	NOUN
ftr-299	1863	47	on	on	ADP
ftr-299	1863	48	the	the	DET
ftr-299	1863	49	basis	basis	NOUN
ftr-299	1863	50	of	of	ADP
ftr-299	1863	51	gender	gender	NOUN
ftr-299	1863	52	,	,	PUNCT
ftr-299	1863	53	age	age	NOUN
ftr-299	1863	54	,	,	PUNCT
ftr-299	1863	55	and	and	CCONJ
ftr-299	1863	56	harassment	harassment	NOUN
ftr-299	1863	57	in	in	ADP
ftr-299	1863	58	violation	violation	NOUN
ftr-299	1863	59	of	of	ADP
ftr-299	1863	60	california	california	PROPN
ftr-299	1863	61	law	law	PROPN
ftr-299	1863	62	.	.	PUNCT
ftr-299	1864	1			PROPN
ftr-299	1864	2	compare	compare	NOUN
ftr-299	1864	3	:	:	PUNCT
ftr-299	1864	4	it	it	PRON
ftr-299	1864	5	looks	look	VERB
ftr-299	1864	6	like	like	SCONJ
ftr-299	1864	7	damages	damage	NOUN
ftr-299	1864	8	for	for	ADP
ftr-299	1864	9	physical	physical	ADJ
ftr-299	1864	10	sickness	sickness	NOUN
ftr-299	1864	11	caused	cause	VERB
ftr-299	1864	12	by	by	ADP
ftr-299	1864	13	emotional	emotional	ADJ
ftr-299	1864	14	distress	distress	NOUN
ftr-299	1864	15	can	can	AUX
ftr-299	1864	16	be	be	AUX
ftr-299	1864	17	excluded	exclude	VERB
ftr-299	1864	18	if	if	SCONJ
ftr-299	1864	19	they	they	PRON
ftr-299	1864	20	go	go	VERB
ftr-299	1864	21	beyond	beyond	ADP
ftr-299	1864	22	mere	mere	ADJ
ftr-299	1864	23	symptomatic	symptomatic	ADJ
ftr-299	1864	24	manifestations	manifestation	NOUN
ftr-299	1864	25	of	of	ADP
ftr-299	1864	26	the	the	DET
ftr-299	1864	27	underlying	underlying	ADJ
ftr-299	1864	28	emotional	emotional	ADJ
ftr-299	1864	29	distress	distress	NOUN
ftr-299	1864	30	.	.	PUNCT
ftr-299	1865	1	domeny	domeny	PROPN
ftr-299	1865	2	v.	v.	ADP
ftr-299	1865	3	commissioner	commissioner	PROPN
ftr-299	1865	4	,	,	PUNCT
ftr-299	1865	5	t.c	t.c	PROPN
ftr-299	1865	6	.	.	PROPN
ftr-299	1865	7	memo	memo	NOUN
ftr-299	1865	8	.	.	PUNCT
ftr-299	1866	1	2010	2010	NUM
ftr-299	1866	2	-	-	SYM
ftr-299	1866	3	9	9	NUM
ftr-299	1866	4	(	(	PUNCT
ftr-299	1866	5	1/13/10	1/13/10	NUM
ftr-299	1866	6	)	)	PUNCT
ftr-299	1866	7	.	.	PUNCT
ftr-299	1867	1	the	the	DET
ftr-299	1867	2	taxpayer	taxpayer	NOUN
ftr-299	1867	3	received	receive	VERB
ftr-299	1867	4	approximately	approximately	ADV
ftr-299	1867	5	$	$	SYM
ftr-299	1867	6	33,000	33,000	NUM
ftr-299	1867	7	in	in	ADP
ftr-299	1867	8	settlement	settlement	NOUN
ftr-299	1867	9	of	of	ADP
ftr-299	1867	10	claims	claim	NOUN
ftr-299	1867	11	for	for	ADP
ftr-299	1867	12	wrongful	wrongful	ADJ
ftr-299	1867	13	termination	termination	NOUN
ftr-299	1867	14	of	of	ADP
ftr-299	1867	15	employment	employment	NOUN
ftr-299	1867	16	and	and	CCONJ
ftr-299	1867	17	violations	violation	NOUN
ftr-299	1867	18	of	of	ADP
ftr-299	1867	19	various	various	ADJ
ftr-299	1867	20	civil	civil	ADJ
ftr-299	1867	21	rights	right	NOUN
ftr-299	1867	22	statutes	statute	NOUN
ftr-299	1867	23	.	.	PUNCT
ftr-299	1868	1	the	the	DET
ftr-299	1868	2	taxpayer	taxpayer	NOUN
ftr-299	1868	3	’s	’s	PART
ftr-299	1868	4	former	former	ADJ
ftr-299	1868	5	employer	employer	NOUN
ftr-299	1868	6	paid	pay	VERB
ftr-299	1868	7	approximately	approximately	ADV
ftr-299	1868	8	$	$	SYM
ftr-299	1868	9	8,000	8,000	NUM
ftr-299	1868	10	to	to	ADP
ftr-299	1868	11	her	she	PRON
ftr-299	1868	12	that	that	PRON
ftr-299	1868	13	was	be	AUX
ftr-299	1868	14	reflected	reflect	VERB
ftr-299	1868	15	on	on	ADP
ftr-299	1868	16	a	a	DET
ftr-299	1868	17	form	form	NOUN
ftr-299	1868	18	w-2	w-2	NOUN
ftr-299	1868	19	as	as	ADP
ftr-299	1868	20	employee	employee	NOUN
ftr-299	1868	21	compensation	compensation	NOUN
ftr-299	1868	22	,	,	PUNCT
ftr-299	1868	23	$	$	SYM
ftr-299	1868	24	8,000	8,000	NUM
ftr-299	1868	25	to	to	ADP
ftr-299	1868	26	the	the	DET
ftr-299	1868	27	taxpayer	taxpayer	NOUN
ftr-299	1868	28	’s	’s	PART
ftr-299	1868	29	lawyer	lawyer	NOUN
ftr-299	1868	30	,	,	PUNCT
ftr-299	1868	31	for	for	ADP
ftr-299	1868	32	which	which	PRON
ftr-299	1868	33	no	no	DET
ftr-299	1868	34	information	information	NOUN
ftr-299	1868	35	return	return	NOUN
ftr-299	1868	36	was	be	AUX
ftr-299	1868	37	filed	file	VERB
ftr-299	1868	38	,	,	PUNCT
ftr-299	1868	39	and	and	CCONJ
ftr-299	1868	40	$	$	SYM
ftr-299	1868	41	17,000	17,000	NUM
ftr-299	1868	42	to	to	ADP
ftr-299	1868	43	the	the	DET
ftr-299	1868	44	taxpayer	taxpayer	NOUN
ftr-299	1868	45	that	that	PRON
ftr-299	1868	46	was	be	AUX
ftr-299	1868	47	reflected	reflect	VERB
ftr-299	1868	48	on	on	ADP
ftr-299	1868	49	a	a	DET
ftr-299	1868	50	form	form	NOUN
ftr-299	1868	51	1099	1099	NUM
ftr-299	1868	52	-	-	PUNCT
ftr-299	1868	53	misc	misc	NOUN
ftr-299	1868	54	as	as	ADP
ftr-299	1868	55	“	"	PUNCT
ftr-299	1868	56	nonemployee	nonemployee	ADJ
ftr-299	1868	57	compensation	compensation	NOUN
ftr-299	1868	58	.	.	PUNCT
ftr-299	1868	59	”	"	PUNCT
ftr-299	1869	1	the	the	DET
ftr-299	1869	2	tax	tax	NOUN
ftr-299	1869	3	court	court	NOUN
ftr-299	1869	4	(	(	PUNCT
ftr-299	1869	5	judge	judge	NOUN
ftr-299	1869	6	gerber	gerber	PROPN
ftr-299	1869	7	)	)	PUNCT
ftr-299	1869	8	held	hold	VERB
ftr-299	1869	9	that	that	SCONJ
ftr-299	1869	10	the	the	DET
ftr-299	1869	11	$	$	SYM
ftr-299	1869	12	8,000	8,000	NUM
ftr-299	1869	13	paid	pay	VERB
ftr-299	1869	14	directly	directly	ADV
ftr-299	1869	15	to	to	ADP
ftr-299	1869	16	the	the	DET
ftr-299	1869	17	taxpayer	taxpayer	NOUN
ftr-299	1869	18	was	be	AUX
ftr-299	1869	19	includable	includable	ADJ
ftr-299	1869	20	wage	wage	NOUN
ftr-299	1869	21	compensation	compensation	NOUN
ftr-299	1869	22	,	,	PUNCT
ftr-299	1869	23	and	and	CCONJ
ftr-299	1869	24	the	the	DET
ftr-299	1869	25	remaining	remain	VERB
ftr-299	1869	26	amount	amount	NOUN
ftr-299	1869	27	was	be	AUX
ftr-299	1869	28	excludable	excludable	ADJ
ftr-299	1869	29	under	under	ADP
ftr-299	1869	30	§	§	PROPN
ftr-299	1869	31	104(a)(2	104(a)(2	NUM
ftr-299	1869	32	)	)	PUNCT
ftr-299	1869	33	as	as	ADP
ftr-299	1869	34	damages	damage	NOUN
ftr-299	1869	35	for	for	ADP
ftr-299	1869	36	physical	physical	ADJ
ftr-299	1869	37	injuries	injury	NOUN
ftr-299	1869	38	attributable	attributable	ADJ
ftr-299	1869	39	to	to	ADP
ftr-299	1869	40	exacerbation	exacerbation	NOUN
ftr-299	1869	41	of	of	ADP
ftr-299	1869	42	multiple	multiple	ADJ
ftr-299	1869	43	sclerosis	sclerosis	NOUN
ftr-299	1869	44	caused	cause	VERB
ftr-299	1869	45	by	by	ADP
ftr-299	1869	46	a	a	DET
ftr-299	1869	47	hostile	hostile	ADJ
ftr-299	1869	48	work	work	NOUN
ftr-299	1869	49	environment	environment	NOUN
ftr-299	1869	50	.	.	PUNCT
ftr-299	1870	1	the	the	DET
ftr-299	1870	2	payor	payor	NOUN
ftr-299	1870	3	-	-	PUNCT
ftr-299	1870	4	former	former	ADJ
ftr-299	1870	5	employer	employer	NOUN
ftr-299	1870	6	’s	’s	PART
ftr-299	1870	7	intent	intent	NOUN
ftr-299	1870	8	in	in	ADP
ftr-299	1870	9	settlement	settlement	NOUN
ftr-299	1870	10	of	of	ADP
ftr-299	1870	11	the	the	DET
ftr-299	1870	12	claim	claim	NOUN
ftr-299	1870	13	was	be	AUX
ftr-299	1870	14	evidenced	evidence	VERB
ftr-299	1870	15	by	by	ADP
ftr-299	1870	16	the	the	DET
ftr-299	1870	17	issuance	issuance	NOUN
ftr-299	1870	18	of	of	ADP
ftr-299	1870	19	separate	separate	ADJ
ftr-299	1870	20	checks	check	NOUN
ftr-299	1870	21	and	and	CCONJ
ftr-299	1870	22	different	different	ADJ
ftr-299	1870	23	information	information	NOUN
ftr-299	1870	24	returns	return	NOUN
ftr-299	1870	25	;	;	PUNCT
ftr-299	1870	26	these	these	DET
ftr-299	1870	27	facts	fact	NOUN
ftr-299	1870	28	indicated	indicate	VERB
ftr-299	1870	29	that	that	SCONJ
ftr-299	1870	30	the	the	DET
ftr-299	1870	31	former	former	ADJ
ftr-299	1870	32	employer	employer	NOUN
ftr-299	1870	33	intended	intend	VERB
ftr-299	1870	34	amount	amount	NOUN
ftr-299	1870	35	in	in	ADP
ftr-299	1870	36	excess	excess	NOUN
ftr-299	1870	37	of	of	ADP
ftr-299	1870	38	wages	wage	NOUN
ftr-299	1870	39	due	due	ADJ
ftr-299	1870	40	to	to	PART
ftr-299	1870	41	be	be	AUX
ftr-299	1870	42	in	in	ADP
ftr-299	1870	43	settlement	settlement	NOUN
ftr-299	1870	44	of	of	ADP
ftr-299	1870	45	tort	tort	NOUN
ftr-299	1870	46	claims	claim	NOUN
ftr-299	1870	47	for	for	ADP
ftr-299	1870	48	physical	physical	ADJ
ftr-299	1870	49	injuries	injury	NOUN
ftr-299	1870	50	attributable	attributable	ADJ
ftr-299	1870	51	to	to	ADP
ftr-299	1870	52	the	the	DET
ftr-299	1870	53	exacerbation	exacerbation	NOUN
ftr-299	1870	54	of	of	ADP
ftr-299	1870	55	multiple	multiple	ADJ
ftr-299	1870	56	sclerosis	sclerosis	NOUN
ftr-299	1870	57	.	.	PUNCT
ftr-299	1871	1			PUNCT
ftr-299	1872	1	the	the	DET
ftr-299	1872	2	legislative	legislative	ADJ
ftr-299	1872	3	history	history	NOUN
ftr-299	1872	4	indicates	indicate	VERB
ftr-299	1872	5	that	that	SCONJ
ftr-299	1872	6	physical	physical	ADJ
ftr-299	1872	7	manifestations	manifestation	NOUN
ftr-299	1872	8	of	of	ADP
ftr-299	1872	9	emotional	emotional	ADJ
ftr-299	1872	10	distress	distress	NOUN
ftr-299	1872	11	,	,	PUNCT
ftr-299	1872	12	such	such	ADJ
ftr-299	1872	13	as	as	ADP
ftr-299	1872	14	insomnia	insomnia	NOUN
ftr-299	1872	15	,	,	PUNCT
ftr-299	1872	16	headaches	headache	NOUN
ftr-299	1872	17	,	,	PUNCT
ftr-299	1872	18	and	and	CCONJ
ftr-299	1872	19	stomach	stomach	NOUN
ftr-299	1872	20	disorders	disorder	NOUN
ftr-299	1872	21	,	,	PUNCT
ftr-299	1872	22	are	be	AUX
ftr-299	1872	23	not	not	PART
ftr-299	1872	24	to	to	PART
ftr-299	1872	25	be	be	AUX
ftr-299	1872	26	treated	treat	VERB
ftr-299	1872	27	as	as	ADP
ftr-299	1872	28	physical	physical	ADJ
ftr-299	1872	29	injuries	injury	NOUN
ftr-299	1872	30	.	.	PUNCT
ftr-299	1873	1	h.r	h.r	PROPN
ftr-299	1873	2	.	.	PROPN
ftr-299	1873	3	rep	rep	PROPN
ftr-299	1873	4	.	.	PROPN
ftr-299	1874	1	no	no	INTJ
ftr-299	1874	2	.	.	NOUN
ftr-299	1875	1	737	737	NUM
ftr-299	1875	2	,	,	PUNCT
ftr-299	1875	3	104th	104th	ADJ
ftr-299	1875	4	cong	cong	NOUN
ftr-299	1875	5	.	.	PROPN
ftr-299	1875	6	,	,	PUNCT
ftr-299	1875	7	2d	2d	PROPN
ftr-299	1875	8	sess	sess	NOUN
ftr-299	1875	9	.	.	PUNCT
ftr-299	1876	1	143	143	NUM
ftr-299	1876	2	,	,	PUNCT
ftr-299	1876	3	n.56	n.56	PRON
ftr-299	1876	4	(	(	PUNCT
ftr-299	1876	5	1996	1996	NUM
ftr-299	1876	6	)	)	PUNCT
ftr-299	1876	7	.	.	PUNCT
ftr-299	1877	1			PROPN
ftr-299	1877	2	compare	compare	NOUN
ftr-299	1877	3	:	:	PUNCT
ftr-299	1877	4	having	have	VERB
ftr-299	1877	5	a	a	DET
ftr-299	1877	6	heart	heart	NOUN
ftr-299	1877	7	attack	attack	NOUN
ftr-299	1877	8	can	can	AUX
ftr-299	1877	9	improve	improve	VERB
ftr-299	1877	10	your	your	PRON
ftr-299	1877	11	tax	tax	NOUN
ftr-299	1877	12	health	health	NOUN
ftr-299	1877	13	.	.	PUNCT
ftr-299	1878	1	parkinson	parkinson	PROPN
ftr-299	1878	2	v.	v.	PROPN
ftr-299	1878	3	commissioner	commissioner	PROPN
ftr-299	1878	4	,	,	PUNCT
ftr-299	1878	5	t.c	t.c	PROPN
ftr-299	1878	6	.	.	PROPN
ftr-299	1878	7	memo	memo	NOUN
ftr-299	1878	8	.	.	PUNCT
ftr-299	1879	1	2010	2010	NUM
ftr-299	1879	2	-	-	SYM
ftr-299	1879	3	142	142	NUM
ftr-299	1879	4	2014	2014	NUM
ftr-299	1879	5	]	]	PUNCT
ftr-299	1879	6	recent	recent	ADJ
ftr-299	1879	7	developments	development	NOUN
ftr-299	1879	8	in	in	ADP
ftr-299	1879	9	federal	federal	ADJ
ftr-299	1879	10	income	income	NOUN
ftr-299	1879	11	taxation	taxation	NOUN
ftr-299	1879	12	315	315	NUM
ftr-299	1879	13	(	(	PUNCT
ftr-299	1879	14	6/28/10	6/28/10	NUM
ftr-299	1879	15	)	)	PUNCT
ftr-299	1879	16	.	.	PUNCT
ftr-299	1880	1	the	the	DET
ftr-299	1880	2	tax	tax	NOUN
ftr-299	1880	3	court	court	NOUN
ftr-299	1880	4	(	(	PUNCT
ftr-299	1880	5	judge	judge	PROPN
ftr-299	1880	6	thornton	thornton	PROPN
ftr-299	1880	7	)	)	PUNCT
ftr-299	1880	8	held	hold	VERB
ftr-299	1880	9	that	that	SCONJ
ftr-299	1880	10	one	one	NUM
ftr-299	1880	11	-	-	PUNCT
ftr-299	1880	12	half	half	NOUN
ftr-299	1880	13	of	of	ADP
ftr-299	1880	14	the	the	DET
ftr-299	1880	15	amount	amount	NOUN
ftr-299	1880	16	received	receive	VERB
ftr-299	1880	17	by	by	ADP
ftr-299	1880	18	the	the	DET
ftr-299	1880	19	taxpayer	taxpayer	NOUN
ftr-299	1880	20	in	in	ADP
ftr-299	1880	21	settlement	settlement	NOUN
ftr-299	1880	22	of	of	ADP
ftr-299	1880	23	suit	suit	NOUN
ftr-299	1880	24	for	for	ADP
ftr-299	1880	25	intentional	intentional	ADJ
ftr-299	1880	26	infliction	infliction	NOUN
ftr-299	1880	27	of	of	ADP
ftr-299	1880	28	emotional	emotional	ADJ
ftr-299	1880	29	distress	distress	NOUN
ftr-299	1880	30	was	be	AUX
ftr-299	1880	31	excludable	excludable	ADJ
ftr-299	1880	32	under	under	ADP
ftr-299	1880	33	§	§	PROPN
ftr-299	1880	34	104(a)(2	104(a)(2	NUM
ftr-299	1880	35	)	)	PUNCT
ftr-299	1880	36	,	,	PUNCT
ftr-299	1880	37	because	because	SCONJ
ftr-299	1880	38	the	the	DET
ftr-299	1880	39	payor	payor	NOUN
ftr-299	1880	40	intended	intend	VERB
ftr-299	1880	41	it	it	PRON
ftr-299	1880	42	to	to	PART
ftr-299	1880	43	be	be	AUX
ftr-299	1880	44	compensation	compensation	NOUN
ftr-299	1880	45	for	for	ADP
ftr-299	1880	46	a	a	DET
ftr-299	1880	47	heart	heart	NOUN
ftr-299	1880	48	attack	attack	NOUN
ftr-299	1880	49	suffered	suffer	VERB
ftr-299	1880	50	as	as	ADP
ftr-299	1880	51	a	a	DET
ftr-299	1880	52	result	result	NOUN
ftr-299	1880	53	of	of	ADP
ftr-299	1880	54	the	the	DET
ftr-299	1880	55	emotional	emotional	ADJ
ftr-299	1880	56	distress	distress	NOUN
ftr-299	1880	57	.	.	PUNCT
ftr-299	1881	1	he	he	PRON
ftr-299	1881	2	reasoned	reason	VERB
ftr-299	1881	3	that	that	SCONJ
ftr-299	1881	4	“	"	PUNCT
ftr-299	1881	5	a	a	DET
ftr-299	1881	6	heart	heart	NOUN
ftr-299	1881	7	attack	attack	NOUN
ftr-299	1881	8	and	and	CCONJ
ftr-299	1881	9	its	its	PRON
ftr-299	1881	10	physical	physical	ADJ
ftr-299	1881	11	aftereffects	aftereffect	NOUN
ftr-299	1881	12	constitute	constitute	VERB
ftr-299	1881	13	physical	physical	ADJ
ftr-299	1881	14	injury	injury	NOUN
ftr-299	1881	15	or	or	CCONJ
ftr-299	1881	16	sickness	sickness	NOUN
ftr-299	1881	17	rather	rather	ADV
ftr-299	1881	18	than	than	ADP
ftr-299	1881	19	mere	mere	ADJ
ftr-299	1881	20	subjective	subjective	ADJ
ftr-299	1881	21	sensations	sensation	NOUN
ftr-299	1881	22	or	or	CCONJ
ftr-299	1881	23	symptoms	symptom	NOUN
ftr-299	1881	24	of	of	ADP
ftr-299	1881	25	emotional	emotional	ADJ
ftr-299	1881	26	distress	distress	NOUN
ftr-299	1881	27	.	.	PUNCT
ftr-299	1881	28	”	"	PUNCT
ftr-299	1882	1	the	the	DET
ftr-299	1882	2	other	other	ADJ
ftr-299	1882	3	one	one	NUM
ftr-299	1882	4	-	-	PUNCT
ftr-299	1882	5	half	half	NOUN
ftr-299	1882	6	of	of	ADP
ftr-299	1882	7	the	the	DET
ftr-299	1882	8	settlement	settlement	NOUN
ftr-299	1882	9	was	be	AUX
ftr-299	1882	10	not	not	PART
ftr-299	1882	11	excludable	excludable	ADJ
ftr-299	1882	12	because	because	SCONJ
ftr-299	1882	13	it	it	PRON
ftr-299	1882	14	was	be	AUX
ftr-299	1882	15	compensation	compensation	NOUN
ftr-299	1882	16	for	for	ADP
ftr-299	1882	17	the	the	DET
ftr-299	1882	18	emotional	emotional	ADJ
ftr-299	1882	19	distress	distress	NOUN
ftr-299	1882	20	itself	itself	PRON
ftr-299	1882	21	.	.	PUNCT
ftr-299	1883	1			PROPN
ftr-299	1883	2	compare	compare	PROPN
ftr-299	1883	3	:	:	PUNCT
ftr-299	1883	4	the	the	DET
ftr-299	1883	5	irs	irs	PROPN
ftr-299	1883	6	will	will	AUX
ftr-299	1883	7	treat	treat	VERB
ftr-299	1883	8	innocent	innocent	ADJ
ftr-299	1883	9	ex	ex	NOUN
ftr-299	1883	10	-	-	NOUN
ftr-299	1883	11	cons	con	NOUN
ftr-299	1883	12	better	well	ADV
ftr-299	1883	13	than	than	ADP
ftr-299	1883	14	innocent	innocent	ADJ
ftr-299	1883	15	victims	victim	NOUN
ftr-299	1883	16	of	of	ADP
ftr-299	1883	17	sexual	sexual	ADJ
ftr-299	1883	18	harassment	harassment	NOUN
ftr-299	1883	19	.	.	PUNCT
ftr-299	1884	1	ilm	ilm	NOUN
ftr-299	1884	2	201045023	201045023	NUM
ftr-299	1884	3	,	,	PUNCT
ftr-299	1884	4	tax	tax	NOUN
ftr-299	1884	5	treatment	treatment	NOUN
ftr-299	1884	6	of	of	ADP
ftr-299	1884	7	compensation	compensation	NOUN
ftr-299	1884	8	to	to	PART
ftr-299	1884	9	exonerated	exonerated	ADJ
ftr-299	1884	10	prisoners	prisoner	NOUN
ftr-299	1884	11	(	(	PUNCT
ftr-299	1884	12	11/4/10	11/4/10	NUM
ftr-299	1884	13	,	,	PUNCT
ftr-299	1884	14	released	release	VERB
ftr-299	1884	15	11/12/10	11/12/10	NUM
ftr-299	1884	16	)	)	PUNCT
ftr-299	1884	17	.	.	PUNCT
ftr-299	1885	1	an	an	DET
ftr-299	1885	2	individual	individual	NOUN
ftr-299	1885	3	who	who	PRON
ftr-299	1885	4	was	be	AUX
ftr-299	1885	5	wrongfully	wrongfully	ADV
ftr-299	1885	6	convicted	convict	VERB
ftr-299	1885	7	of	of	ADP
ftr-299	1885	8	a	a	DET
ftr-299	1885	9	crime	crime	NOUN
ftr-299	1885	10	and	and	CCONJ
ftr-299	1885	11	was	be	AUX
ftr-299	1885	12	wrongfully	wrongfully	ADV
ftr-299	1885	13	incarcerated	incarcerate	VERB
ftr-299	1885	14	for	for	ADP
ftr-299	1885	15	several	several	ADJ
ftr-299	1885	16	years	year	NOUN
ftr-299	1885	17	may	may	AUX
ftr-299	1885	18	exclude	exclude	VERB
ftr-299	1885	19	from	from	ADP
ftr-299	1885	20	gross	gross	ADJ
ftr-299	1885	21	income	income	NOUN
ftr-299	1885	22	under	under	ADP
ftr-299	1885	23	§	§	PROPN
ftr-299	1885	24	104(a)(2	104(a)(2	NUM
ftr-299	1885	25	)	)	PUNCT
ftr-299	1885	26	the	the	DET
ftr-299	1885	27	compensation	compensation	NOUN
ftr-299	1885	28	he	he	PRON
ftr-299	1885	29	receives	receive	VERB
ftr-299	1885	30	from	from	ADP
ftr-299	1885	31	the	the	DET
ftr-299	1885	32	state	state	NOUN
ftr-299	1885	33	where	where	SCONJ
ftr-299	1885	34	“	"	PUNCT
ftr-299	1885	35	[	[	X
ftr-299	1885	36	t]he	t]he	ADV
ftr-299	1885	37	individual	individual	ADJ
ftr-299	1885	38	suffered	suffer	VERB
ftr-299	1885	39	physical	physical	ADJ
ftr-299	1885	40	injuries	injury	NOUN
ftr-299	1885	41	and	and	CCONJ
ftr-299	1885	42	physical	physical	ADJ
ftr-299	1885	43	sickness	sickness	NOUN
ftr-299	1885	44	while	while	SCONJ
ftr-299	1885	45	incarcerated	incarcerate	VERB
ftr-299	1885	46	.	.	PUNCT
ftr-299	1885	47	”	"	PUNCT
ftr-299	1886	1	it	it	PRON
ftr-299	1886	2	may	may	AUX
ftr-299	1886	3	have	have	AUX
ftr-299	1886	4	helped	help	VERB
ftr-299	1886	5	the	the	DET
ftr-299	1886	6	result	result	NOUN
ftr-299	1886	7	that	that	SCONJ
ftr-299	1886	8	one	one	NUM
ftr-299	1886	9	of	of	ADP
ftr-299	1886	10	the	the	DET
ftr-299	1886	11	individuals	individual	NOUN
ftr-299	1886	12	involved	involve	VERB
ftr-299	1886	13	,	,	PUNCT
ftr-299	1886	14	while	while	SCONJ
ftr-299	1886	15	meeting	meet	VERB
ftr-299	1886	16	with	with	ADP
ftr-299	1886	17	irs	irs	PROPN
ftr-299	1886	18	officials	official	NOUN
ftr-299	1886	19	,	,	PUNCT
ftr-299	1886	20	suffered	suffer	VERB
ftr-299	1886	21	a	a	DET
ftr-299	1886	22	seizure	seizure	NOUN
ftr-299	1886	23	and	and	CCONJ
ftr-299	1886	24	had	have	VERB
ftr-299	1886	25	to	to	PART
ftr-299	1886	26	be	be	AUX
ftr-299	1886	27	carried	carry	VERB
ftr-299	1886	28	out	out	ADP
ftr-299	1886	29	of	of	ADP
ftr-299	1886	30	the	the	DET
ftr-299	1886	31	room	room	NOUN
ftr-299	1886	32	by	by	ADP
ftr-299	1886	33	paramedics	paramedic	NOUN
ftr-299	1886	34	–	–	PUNCT
ftr-299	1886	35	apparently	apparently	ADV
ftr-299	1886	36	the	the	DET
ftr-299	1886	37	result	result	NOUN
ftr-299	1886	38	of	of	ADP
ftr-299	1886	39	head	head	NOUN
ftr-299	1886	40	injuries	injury	NOUN
ftr-299	1886	41	sustained	sustain	VERB
ftr-299	1886	42	while	while	SCONJ
ftr-299	1886	43	in	in	ADP
ftr-299	1886	44	prison	prison	NOUN
ftr-299	1886	45	.	.	PUNCT
ftr-299	1887	1			PROPN
ftr-299	1887	2	compare	compare	PROPN
ftr-299	1887	3	:	:	PUNCT
ftr-299	1887	4	compensation	compensation	NOUN
ftr-299	1887	5	to	to	ADP
ftr-299	1887	6	victims	victim	NOUN
ftr-299	1887	7	of	of	ADP
ftr-299	1887	8	human	human	ADJ
ftr-299	1887	9	trafficking	trafficking	NOUN
ftr-299	1887	10	is	be	AUX
ftr-299	1887	11	tax	tax	NOUN
ftr-299	1887	12	-	-	PUNCT
ftr-299	1887	13	free	free	ADJ
ftr-299	1887	14	.	.	PUNCT
ftr-299	1888	1	the	the	DET
ftr-299	1888	2	irs	irs	PROPN
ftr-299	1888	3	would	would	AUX
ftr-299	1888	4	have	have	AUX
ftr-299	1888	5	been	be	AUX
ftr-299	1888	6	pilloried	pillory	VERB
ftr-299	1888	7	if	if	SCONJ
ftr-299	1888	8	it	it	PRON
ftr-299	1888	9	had	have	AUX
ftr-299	1888	10	ruled	rule	VERB
ftr-299	1888	11	the	the	DET
ftr-299	1888	12	other	other	ADJ
ftr-299	1888	13	way	way	NOUN
ftr-299	1888	14	.	.	PUNCT
ftr-299	1889	1	notice	notice	VERB
ftr-299	1889	2	2012	2012	NUM
ftr-299	1889	3	-	-	SYM
ftr-299	1889	4	12	12	NUM
ftr-299	1889	5	,	,	PUNCT
ftr-299	1889	6	2012	2012	NUM
ftr-299	1889	7	-	-	SYM
ftr-299	1889	8	6	6	NUM
ftr-299	1889	9	i.r.b	i.r.b	NOUN
ftr-299	1889	10	.	.	PUNCT
ftr-299	1890	1	365	365	NUM
ftr-299	1890	2	(	(	PUNCT
ftr-299	1890	3	1/19/12	1/19/12	NUM
ftr-299	1890	4	)	)	PUNCT
ftr-299	1890	5	.	.	PUNCT
ftr-299	1891	1	mandatory	mandatory	ADJ
ftr-299	1891	2	restitution	restitution	NOUN
ftr-299	1891	3	payments	payment	NOUN
ftr-299	1891	4	awarded	award	VERB
ftr-299	1891	5	under	under	ADP
ftr-299	1891	6	18	18	NUM
ftr-299	1891	7	u.s.c	u.s.c	ADJ
ftr-299	1891	8	.	.	PUNCT
ftr-299	1892	1	§	§	PROPN
ftr-299	1892	2	1593	1593	NUM
ftr-299	1892	3	,	,	PUNCT
ftr-299	1892	4	which	which	PRON
ftr-299	1892	5	criminalizes	criminalize	VERB
ftr-299	1892	6	(	(	PUNCT
ftr-299	1892	7	1	1	X
ftr-299	1892	8	)	)	PUNCT
ftr-299	1892	9	holding	hold	VERB
ftr-299	1892	10	a	a	DET
ftr-299	1892	11	person	person	NOUN
ftr-299	1892	12	to	to	ADP
ftr-299	1892	13	a	a	DET
ftr-299	1892	14	condition	condition	NOUN
ftr-299	1892	15	of	of	ADP
ftr-299	1892	16	peonage	peonage	NOUN
ftr-299	1892	17	;	;	PUNCT
ftr-299	1892	18	(	(	PUNCT
ftr-299	1892	19	2	2	X
ftr-299	1892	20	)	)	PUNCT
ftr-299	1892	21	kidnapping	kidnapping	NOUN
ftr-299	1892	22	or	or	CCONJ
ftr-299	1892	23	carrying	carry	VERB
ftr-299	1892	24	away	away	ADP
ftr-299	1892	25	a	a	DET
ftr-299	1892	26	person	person	NOUN
ftr-299	1892	27	to	to	PART
ftr-299	1892	28	sell	sell	VERB
ftr-299	1892	29	the	the	DET
ftr-299	1892	30	person	person	NOUN
ftr-299	1892	31	into	into	ADP
ftr-299	1892	32	involuntary	involuntary	ADJ
ftr-299	1892	33	servitude	servitude	NOUN
ftr-299	1892	34	or	or	CCONJ
ftr-299	1892	35	to	to	PART
ftr-299	1892	36	be	be	AUX
ftr-299	1892	37	held	hold	VERB
ftr-299	1892	38	as	as	ADP
ftr-299	1892	39	a	a	DET
ftr-299	1892	40	slave	slave	NOUN
ftr-299	1892	41	,	,	PUNCT
ftr-299	1892	42	(	(	PUNCT
ftr-299	1892	43	3	3	X
ftr-299	1892	44	)	)	PUNCT
ftr-299	1892	45	providing	provide	VERB
ftr-299	1892	46	or	or	CCONJ
ftr-299	1892	47	obtaining	obtain	VERB
ftr-299	1892	48	a	a	DET
ftr-299	1892	49	person	person	NOUN
ftr-299	1892	50	’s	’s	PART
ftr-299	1892	51	services	service	NOUN
ftr-299	1892	52	or	or	CCONJ
ftr-299	1892	53	labor	labor	NOUN
ftr-299	1892	54	by	by	ADP
ftr-299	1892	55	actual	actual	ADJ
ftr-299	1892	56	or	or	CCONJ
ftr-299	1892	57	threatened	threaten	VERB
ftr-299	1892	58	use	use	NOUN
ftr-299	1892	59	of	of	ADP
ftr-299	1892	60	certain	certain	ADJ
ftr-299	1892	61	means	mean	NOUN
ftr-299	1892	62	including	include	VERB
ftr-299	1892	63	force	force	NOUN
ftr-299	1892	64	,	,	PUNCT
ftr-299	1892	65	physical	physical	ADJ
ftr-299	1892	66	restraint	restraint	NOUN
ftr-299	1892	67	,	,	PUNCT
ftr-299	1892	68	serious	serious	ADJ
ftr-299	1892	69	harm	harm	NOUN
ftr-299	1892	70	,	,	PUNCT
ftr-299	1892	71	and	and	CCONJ
ftr-299	1892	72	abuse	abuse	NOUN
ftr-299	1892	73	of	of	ADP
ftr-299	1892	74	legal	legal	ADJ
ftr-299	1892	75	process	process	NOUN
ftr-299	1892	76	,	,	PUNCT
ftr-299	1892	77	and	and	CCONJ
ftr-299	1892	78	(	(	PUNCT
ftr-299	1892	79	4	4	X
ftr-299	1892	80	)	)	PUNCT
ftr-299	1892	81	sex	sex	NOUN
ftr-299	1892	82	trafficking	trafficking	NOUN
ftr-299	1892	83	of	of	ADP
ftr-299	1892	84	children	child	NOUN
ftr-299	1892	85	or	or	CCONJ
ftr-299	1892	86	by	by	ADP
ftr-299	1892	87	force	force	NOUN
ftr-299	1892	88	,	,	PUNCT
ftr-299	1892	89	fraud	fraud	NOUN
ftr-299	1892	90	,	,	PUNCT
ftr-299	1892	91	or	or	CCONJ
ftr-299	1892	92	coercion	coercion	NOUN
ftr-299	1892	93	,	,	PUNCT
ftr-299	1892	94	are	be	AUX
ftr-299	1892	95	excluded	exclude	VERB
ftr-299	1892	96	from	from	ADP
ftr-299	1892	97	gross	gross	ADJ
ftr-299	1892	98	income	income	NOUN
ftr-299	1892	99	.	.	PUNCT
ftr-299	1893	1			PUNCT
ftr-299	1894	1	but	but	CCONJ
ftr-299	1894	2	see	see	VERB
ftr-299	1894	3	p.l.r	p.l.r	NOUN
ftr-299	1894	4	.	.	PUNCT
ftr-299	1895	1	200041022	200041022	NUM
ftr-299	1895	2	(	(	PUNCT
ftr-299	1895	3	7/17/00	7/17/00	NUM
ftr-299	1895	4	)	)	PUNCT
ftr-299	1895	5	,	,	PUNCT
ftr-299	1895	6	which	which	PRON
ftr-299	1895	7	required	require	VERB
ftr-299	1895	8	that	that	SCONJ
ftr-299	1895	9	a	a	DET
ftr-299	1895	10	damage	damage	NOUN
ftr-299	1895	11	award	award	NOUN
ftr-299	1895	12	be	be	AUX
ftr-299	1895	13	allocated	allocate	VERB
ftr-299	1895	14	between	between	ADP
ftr-299	1895	15	(	(	PUNCT
ftr-299	1895	16	a	a	PRON
ftr-299	1895	17	)	)	PUNCT
ftr-299	1895	18	damages	damage	NOUN
ftr-299	1895	19	awarded	award	VERB
ftr-299	1895	20	for	for	ADP
ftr-299	1895	21	the	the	DET
ftr-299	1895	22	period	period	NOUN
ftr-299	1895	23	of	of	ADP
ftr-299	1895	24	sexual	sexual	ADJ
ftr-299	1895	25	harassment	harassment	NOUN
ftr-299	1895	26	without	without	ADP
ftr-299	1895	27	observable	observable	ADJ
ftr-299	1895	28	injury	injury	NOUN
ftr-299	1895	29	and	and	CCONJ
ftr-299	1895	30	(	(	PUNCT
ftr-299	1895	31	b	b	NOUN
ftr-299	1895	32	)	)	PUNCT
ftr-299	1895	33	damages	damage	NOUN
ftr-299	1895	34	awarded	award	VERB
ftr-299	1895	35	for	for	ADP
ftr-299	1895	36	the	the	DET
ftr-299	1895	37	period	period	NOUN
ftr-299	1895	38	after	after	ADP
ftr-299	1895	39	an	an	DET
ftr-299	1895	40	incident	incident	NOUN
ftr-299	1895	41	of	of	ADP
ftr-299	1895	42	sexual	sexual	ADJ
ftr-299	1895	43	harassment	harassment	NOUN
ftr-299	1895	44	that	that	PRON
ftr-299	1895	45	resulted	result	VERB
ftr-299	1895	46	in	in	ADP
ftr-299	1895	47	physical	physical	ADJ
ftr-299	1895	48	injury	injury	NOUN
ftr-299	1895	49	occurred	occur	VERB
ftr-299	1895	50	.	.	PUNCT
ftr-299	1896	1	3	3	X
ftr-299	1896	2	.	.	PUNCT
ftr-299	1896	3	“	"	PUNCT
ftr-299	1896	4	neither	neither	CCONJ
ftr-299	1896	5	a	a	DET
ftr-299	1896	6	borrower	borrower	NOUN
ftr-299	1896	7	nor	nor	CCONJ
ftr-299	1896	8	a	a	DET
ftr-299	1896	9	lender	lender	NOUN
ftr-299	1896	10	be	be	AUX
ftr-299	1896	11	,	,	PUNCT
ftr-299	1896	12	for	for	ADP
ftr-299	1896	13	loan	loan	NOUN
ftr-299	1896	14	oft	oft	ADV
ftr-299	1896	15	loses	lose	VERB
ftr-299	1896	16	both	both	DET
ftr-299	1896	17	itself	itself	PRON
ftr-299	1896	18	and	and	CCONJ
ftr-299	1896	19	friend	friend	NOUN
ftr-299	1896	20	,	,	PUNCT
ftr-299	1896	21	”	"	PUNCT
ftr-299	1896	22	and	and	CCONJ
ftr-299	1896	23	a	a	DET
ftr-299	1896	24	loan	loan	NOUN
ftr-299	1896	25	gives	give	VERB
ftr-299	1896	26	rise	rise	NOUN
ftr-299	1896	27	to	to	ADP
ftr-299	1896	28	excludable	excludable	ADJ
ftr-299	1896	29	cod	cod	NOUN
ftr-299	1896	30	income	income	NOUN
ftr-299	1896	31	,	,	PUNCT
ftr-299	1896	32	not	not	PART
ftr-299	1896	33	compensation	compensation	NOUN
ftr-299	1896	34	income	income	NOUN
ftr-299	1896	35	.	.	PUNCT
ftr-299	1897	1	mcallister	mcallister	PROPN
ftr-299	1897	2	v.	v.	PROPN
ftr-299	1897	3	commissioner	commissioner	PROPN
ftr-299	1897	4	,	,	PUNCT
ftr-299	1897	5	t.c	t.c	PROPN
ftr-299	1897	6	.	.	PROPN
ftr-299	1897	7	memo	memo	NOUN
ftr-299	1897	8	.	.	PUNCT
ftr-299	1898	1	2013	2013	NUM
ftr-299	1898	2	-	-	SYM
ftr-299	1898	3	96	96	NUM
ftr-299	1898	4	(	(	PUNCT
ftr-299	1898	5	4/8/13	4/8/13	NOUN
ftr-299	1898	6	)	)	PUNCT
ftr-299	1898	7	.	.	PUNCT
ftr-299	1899	1	during	during	ADP
ftr-299	1899	2	2005	2005	NUM
ftr-299	1899	3	,	,	PUNCT
ftr-299	1899	4	the	the	DET
ftr-299	1899	5	taxpayer	taxpayer	NOUN
ftr-299	1899	6	borrowed	borrow	VERB
ftr-299	1899	7	a	a	DET
ftr-299	1899	8	total	total	NOUN
ftr-299	1899	9	of	of	ADP
ftr-299	1899	10	$	$	SYM
ftr-299	1899	11	78,849	78,849	NUM
ftr-299	1899	12	from	from	ADP
ftr-299	1899	13	his	his	PRON
ftr-299	1899	14	employer	employer	NOUN
ftr-299	1899	15	and	and	CCONJ
ftr-299	1899	16	executed	execute	VERB
ftr-299	1899	17	promissory	promissory	NOUN
ftr-299	1899	18	notes	note	NOUN
ftr-299	1899	19	in	in	ADP
ftr-299	1899	20	favor	favor	NOUN
ftr-299	1899	21	of	of	ADP
ftr-299	1899	22	the	the	DET
ftr-299	1899	23	employer	employer	NOUN
ftr-299	1899	24	.	.	PUNCT
ftr-299	1900	1	the	the	DET
ftr-299	1900	2	promissory	promissory	ADJ
ftr-299	1900	3	notes	note	NOUN
ftr-299	1900	4	,	,	PUNCT
ftr-299	1900	5	which	which	PRON
ftr-299	1900	6	did	do	AUX
ftr-299	1900	7	not	not	PART
ftr-299	1900	8	have	have	VERB
ftr-299	1900	9	repayment	repayment	NOUN
ftr-299	1900	10	dates	date	NOUN
ftr-299	1900	11	and	and	CCONJ
ftr-299	1900	12	did	do	AUX
ftr-299	1900	13	not	not	PART
ftr-299	1900	14	require	require	VERB
ftr-299	1900	15	interest	interest	NOUN
ftr-299	1900	16	payments	payment	NOUN
ftr-299	1900	17	,	,	PUNCT
ftr-299	1900	18	required	require	VERB
ftr-299	1900	19	the	the	DET
ftr-299	1900	20	taxpayer	taxpayer	NOUN
ftr-299	1900	21	to	to	PART
ftr-299	1900	22	repay	repay	VERB
ftr-299	1900	23	the	the	DET
ftr-299	1900	24	loans	loan	NOUN
ftr-299	1900	25	from	from	ADP
ftr-299	1900	26	bonuses	bonus	NOUN
ftr-299	1900	27	he	he	PRON
ftr-299	1900	28	earned	earn	VERB
ftr-299	1900	29	through	through	ADP
ftr-299	1900	30	incentive	incentive	NOUN
ftr-299	1900	31	plans	plan	NOUN
ftr-299	1900	32	that	that	PRON
ftr-299	1900	33	formed	form	VERB
ftr-299	1900	34	part	part	NOUN
ftr-299	1900	35	of	of	ADP
ftr-299	1900	36	his	his	PRON
ftr-299	1900	37	compensation	compensation	NOUN
ftr-299	1900	38	.	.	PUNCT
ftr-299	1901	1	the	the	DET
ftr-299	1901	2	taxpayer	taxpayer	NOUN
ftr-299	1901	3	’s	’s	PART
ftr-299	1901	4	employment	employment	NOUN
ftr-299	1901	5	ended	end	VERB
ftr-299	1901	6	in	in	ADP
ftr-299	1901	7	2007	2007	NUM
ftr-299	1901	8	when	when	SCONJ
ftr-299	1901	9	his	his	PRON
ftr-299	1901	10	employer	employer	NOUN
ftr-299	1901	11	encountered	encounter	VERB
ftr-299	1901	12	financial	financial	ADJ
ftr-299	1901	13	difficulties	difficulty	NOUN
ftr-299	1901	14	.	.	PUNCT
ftr-299	1902	1	the	the	DET
ftr-299	1902	2	taxpayer	taxpayer	NOUN
ftr-299	1902	3	did	do	AUX
ftr-299	1902	4	not	not	PART
ftr-299	1902	5	report	report	VERB
ftr-299	1902	6	any	any	DET
ftr-299	1902	7	316	316	NUM
ftr-299	1902	8	florida	florida	PROPN
ftr-299	1902	9	tax	tax	NOUN
ftr-299	1902	10	review	review	NOUN
ftr-299	1902	11	[	[	X
ftr-299	1902	12	vol	vol	NOUN
ftr-299	1902	13	.	.	PUNCT
ftr-299	1903	1	15:5	15:5	NUM
ftr-299	1903	2	portion	portion	NOUN
ftr-299	1903	3	of	of	ADP
ftr-299	1903	4	the	the	DET
ftr-299	1903	5	$	$	SYM
ftr-299	1903	6	78,849	78,849	NUM
ftr-299	1903	7	as	as	ADP
ftr-299	1903	8	income	income	NOUN
ftr-299	1903	9	on	on	ADP
ftr-299	1903	10	his	his	PRON
ftr-299	1903	11	return	return	NOUN
ftr-299	1903	12	for	for	ADP
ftr-299	1903	13	2007	2007	NUM
ftr-299	1903	14	,	,	PUNCT
ftr-299	1903	15	which	which	PRON
ftr-299	1903	16	he	he	PRON
ftr-299	1903	17	timely	timely	ADV
ftr-299	1903	18	filed	file	VERB
ftr-299	1903	19	in	in	ADP
ftr-299	1903	20	march	march	PROPN
ftr-299	1903	21	2008	2008	NUM
ftr-299	1903	22	.	.	PUNCT
ftr-299	1904	1	the	the	DET
ftr-299	1904	2	employer	employer	NOUN
ftr-299	1904	3	was	be	AUX
ftr-299	1904	4	acquired	acquire	VERB
ftr-299	1904	5	by	by	ADP
ftr-299	1904	6	a	a	DET
ftr-299	1904	7	corporation	corporation	NOUN
ftr-299	1904	8	that	that	PRON
ftr-299	1904	9	issued	issue	VERB
ftr-299	1904	10	to	to	ADP
ftr-299	1904	11	the	the	DET
ftr-299	1904	12	taxpayer	taxpayer	NOUN
ftr-299	1904	13	in	in	ADP
ftr-299	1904	14	may	may	PROPN
ftr-299	1904	15	2008	2008	NUM
ftr-299	1904	16	a	a	DET
ftr-299	1904	17	form	form	NOUN
ftr-299	1904	18	1099	1099	NUM
ftr-299	1904	19	-	-	PUNCT
ftr-299	1904	20	misc	misc	NOUN
ftr-299	1904	21	that	that	PRON
ftr-299	1904	22	reported	report	VERB
ftr-299	1904	23	$	$	SYM
ftr-299	1904	24	78,849	78,849	NUM
ftr-299	1904	25	as	as	ADP
ftr-299	1904	26	nonemployee	nonemployee	ADJ
ftr-299	1904	27	compensation	compensation	NOUN
ftr-299	1904	28	for	for	ADP
ftr-299	1904	29	2007	2007	NUM
ftr-299	1904	30	.	.	PUNCT
ftr-299	1905	1	the	the	DET
ftr-299	1905	2	tax	tax	NOUN
ftr-299	1905	3	court	court	NOUN
ftr-299	1905	4	(	(	PUNCT
ftr-299	1905	5	judge	judge	PROPN
ftr-299	1905	6	morrison	morrison	PROPN
ftr-299	1905	7	)	)	PUNCT
ftr-299	1905	8	rejected	reject	VERB
ftr-299	1905	9	the	the	DET
ftr-299	1905	10	government	government	NOUN
ftr-299	1905	11	’s	’s	PART
ftr-299	1905	12	contention	contention	NOUN
ftr-299	1905	13	that	that	SCONJ
ftr-299	1905	14	the	the	DET
ftr-299	1905	15	taxpayer	taxpayer	NOUN
ftr-299	1905	16	’s	’s	PART
ftr-299	1905	17	employer	employer	NOUN
ftr-299	1905	18	paid	pay	VERB
ftr-299	1905	19	to	to	ADP
ftr-299	1905	20	the	the	DET
ftr-299	1905	21	taxpayer	taxpayer	NOUN
ftr-299	1905	22	in	in	ADP
ftr-299	1905	23	2007	2007	NUM
ftr-299	1905	24	a	a	DET
ftr-299	1905	25	constructive	constructive	ADJ
ftr-299	1905	26	bonus	bonus	NOUN
ftr-299	1905	27	,	,	PUNCT
ftr-299	1905	28	which	which	PRON
ftr-299	1905	29	the	the	DET
ftr-299	1905	30	taxpayer	taxpayer	NOUN
ftr-299	1905	31	used	use	VERB
ftr-299	1905	32	to	to	PART
ftr-299	1905	33	repay	repay	VERB
ftr-299	1905	34	the	the	DET
ftr-299	1905	35	loans	loan	NOUN
ftr-299	1905	36	.	.	PUNCT
ftr-299	1906	1	instead	instead	ADV
ftr-299	1906	2	,	,	PUNCT
ftr-299	1906	3	the	the	DET
ftr-299	1906	4	court	court	NOUN
ftr-299	1906	5	concluded	conclude	VERB
ftr-299	1906	6	that	that	SCONJ
ftr-299	1906	7	the	the	DET
ftr-299	1906	8	taxpayer	taxpayer	NOUN
ftr-299	1906	9	had	have	VERB
ftr-299	1906	10	$	$	SYM
ftr-299	1906	11	78,849	78,849	NUM
ftr-299	1906	12	of	of	ADP
ftr-299	1906	13	cancellation	cancellation	NOUN
ftr-299	1906	14	of	of	ADP
ftr-299	1906	15	indebtedness	indebtedness	NOUN
ftr-299	1906	16	income	income	NOUN
ftr-299	1906	17	in	in	ADP
ftr-299	1906	18	2007	2007	NUM
ftr-299	1906	19	because	because	SCONJ
ftr-299	1906	20	the	the	DET
ftr-299	1906	21	form	form	NOUN
ftr-299	1906	22	1099	1099	NUM
ftr-299	1906	23	-	-	PUNCT
ftr-299	1906	24	misc	misc	NOUN
ftr-299	1906	25	memorialized	memorialize	VERB
ftr-299	1906	26	the	the	DET
ftr-299	1906	27	decision	decision	NOUN
ftr-299	1906	28	of	of	ADP
ftr-299	1906	29	the	the	DET
ftr-299	1906	30	corporation	corporation	NOUN
ftr-299	1906	31	that	that	PRON
ftr-299	1906	32	acquired	acquire	VERB
ftr-299	1906	33	the	the	DET
ftr-299	1906	34	employer	employer	NOUN
ftr-299	1906	35	to	to	PART
ftr-299	1906	36	forgive	forgive	VERB
ftr-299	1906	37	the	the	DET
ftr-299	1906	38	debt	debt	NOUN
ftr-299	1906	39	.	.	PUNCT
ftr-299	1907	1	the	the	DET
ftr-299	1907	2	fact	fact	NOUN
ftr-299	1907	3	that	that	SCONJ
ftr-299	1907	4	the	the	DET
ftr-299	1907	5	form	form	NOUN
ftr-299	1907	6	1099	1099	NUM
ftr-299	1907	7	-	-	PUNCT
ftr-299	1907	8	misc	misc	NOUN
ftr-299	1907	9	classified	classify	VERB
ftr-299	1907	10	the	the	DET
ftr-299	1907	11	income	income	NOUN
ftr-299	1907	12	as	as	ADP
ftr-299	1907	13	nonemployee	nonemployee	ADJ
ftr-299	1907	14	compensation	compensation	NOUN
ftr-299	1907	15	was	be	AUX
ftr-299	1907	16	“	"	PUNCT
ftr-299	1907	17	a	a	DET
ftr-299	1907	18	bookkeeping	bookkeeping	NOUN
ftr-299	1907	19	error	error	NOUN
ftr-299	1907	20	.	.	PUNCT
ftr-299	1907	21	”	"	PUNCT
ftr-299	1908	1	the	the	DET
ftr-299	1908	2	court	court	NOUN
ftr-299	1908	3	also	also	ADV
ftr-299	1908	4	concluded	conclude	VERB
ftr-299	1908	5	that	that	SCONJ
ftr-299	1908	6	,	,	PUNCT
ftr-299	1908	7	immediately	immediately	ADV
ftr-299	1908	8	before	before	ADP
ftr-299	1908	9	the	the	DET
ftr-299	1908	10	discharge	discharge	NOUN
ftr-299	1908	11	of	of	ADP
ftr-299	1908	12	indebtedness	indebtedness	NOUN
ftr-299	1908	13	,	,	PUNCT
ftr-299	1908	14	the	the	DET
ftr-299	1908	15	taxpayer	taxpayer	NOUN
ftr-299	1908	16	was	be	AUX
ftr-299	1908	17	insolvent	insolvent	ADJ
ftr-299	1908	18	in	in	ADP
ftr-299	1908	19	the	the	DET
ftr-299	1908	20	amount	amount	NOUN
ftr-299	1908	21	of	of	ADP
ftr-299	1908	22	$	$	SYM
ftr-299	1908	23	22,641	22,641	NUM
ftr-299	1908	24	and	and	CCONJ
ftr-299	1908	25	therefore	therefore	ADV
ftr-299	1908	26	could	could	AUX
ftr-299	1908	27	exclude	exclude	VERB
ftr-299	1908	28	this	this	DET
ftr-299	1908	29	portion	portion	NOUN
ftr-299	1908	30	of	of	ADP
ftr-299	1908	31	the	the	DET
ftr-299	1908	32	income	income	NOUN
ftr-299	1908	33	under	under	ADP
ftr-299	1908	34	§	§	PROPN
ftr-299	1908	35	108(a)(1)(b	108(a)(1)(b	NUM
ftr-299	1908	36	)	)	PUNCT
ftr-299	1908	37	.	.	PUNCT
ftr-299	1909	1	the	the	DET
ftr-299	1909	2	court	court	NOUN
ftr-299	1909	3	declined	decline	VERB
ftr-299	1909	4	to	to	PART
ftr-299	1909	5	impose	impose	VERB
ftr-299	1909	6	the	the	DET
ftr-299	1909	7	accuracy	accuracy	NOUN
ftr-299	1909	8	-	-	PUNCT
ftr-299	1909	9	related	relate	VERB
ftr-299	1909	10	penalty	penalty	NOUN
ftr-299	1909	11	for	for	ADP
ftr-299	1909	12	a	a	DET
ftr-299	1909	13	substantial	substantial	ADJ
ftr-299	1909	14	understatement	understatement	NOUN
ftr-299	1909	15	of	of	ADP
ftr-299	1909	16	income	income	NOUN
ftr-299	1909	17	tax	tax	NOUN
ftr-299	1909	18	imposed	impose	VERB
ftr-299	1909	19	by	by	ADP
ftr-299	1909	20	§	§	PROPN
ftr-299	1909	21	6662(a	6662(a	NOUN
ftr-299	1909	22	)	)	PUNCT
ftr-299	1909	23	and	and	CCONJ
ftr-299	1909	24	(	(	PUNCT
ftr-299	1909	25	b)(2	b)(2	X
ftr-299	1909	26	)	)	PUNCT
ftr-299	1909	27	.	.	PUNCT
ftr-299	1910	1	the	the	DET
ftr-299	1910	2	court	court	NOUN
ftr-299	1910	3	concluded	conclude	VERB
ftr-299	1910	4	that	that	SCONJ
ftr-299	1910	5	the	the	DET
ftr-299	1910	6	taxpayer	taxpayer	NOUN
ftr-299	1910	7	had	have	VERB
ftr-299	1910	8	reasonable	reasonable	ADJ
ftr-299	1910	9	cause	cause	NOUN
ftr-299	1910	10	for	for	ADP
ftr-299	1910	11	and	and	CCONJ
ftr-299	1910	12	acted	act	VERB
ftr-299	1910	13	in	in	ADP
ftr-299	1910	14	good	good	ADJ
ftr-299	1910	15	faith	faith	NOUN
ftr-299	1910	16	with	with	ADP
ftr-299	1910	17	respect	respect	NOUN
ftr-299	1910	18	to	to	ADP
ftr-299	1910	19	the	the	DET
ftr-299	1910	20	underpayment	underpayment	NOUN
ftr-299	1910	21	and	and	CCONJ
ftr-299	1910	22	therefore	therefore	ADV
ftr-299	1910	23	was	be	AUX
ftr-299	1910	24	not	not	PART
ftr-299	1910	25	liable	liable	ADJ
ftr-299	1910	26	for	for	SCONJ
ftr-299	1910	27	the	the	DET
ftr-299	1910	28	accuracy	accuracy	NOUN
ftr-299	1910	29	-	-	PUNCT
ftr-299	1910	30	related	relate	VERB
ftr-299	1910	31	penalty	penalty	NOUN
ftr-299	1910	32	pursuant	pursuant	ADJ
ftr-299	1910	33	to	to	ADP
ftr-299	1910	34	§	§	PROPN
ftr-299	1910	35	6664(c)(1	6664(c)(1	NUM
ftr-299	1910	36	)	)	PUNCT
ftr-299	1910	37	.	.	PUNCT
ftr-299	1911	1	4	4	X
ftr-299	1911	2	.	.	X
ftr-299	1911	3	equal	equal	ADJ
ftr-299	1911	4	tax	tax	NOUN
ftr-299	1911	5	rights	right	NOUN
ftr-299	1911	6	for	for	ADP
ftr-299	1911	7	nonresident	nonresident	ADJ
ftr-299	1911	8	alien	alien	ADJ
ftr-299	1911	9	gamblers	gambler	NOUN
ftr-299	1911	10	who	who	PRON
ftr-299	1911	11	lose	lose	VERB
ftr-299	1911	12	.	.	PUNCT
ftr-299	1912	1	park	park	PROPN
ftr-299	1912	2	v.	v.	PROPN
ftr-299	1912	3	commissioner	commissioner	PROPN
ftr-299	1912	4	,	,	PUNCT
ftr-299	1912	5	722	722	NUM
ftr-299	1912	6	f.3d	f.3d	NUM
ftr-299	1912	7	384	384	NUM
ftr-299	1912	8	(	(	PUNCT
ftr-299	1912	9	d.c	d.c	PROPN
ftr-299	1912	10	.	.	PROPN
ftr-299	1912	11	cir	cir	PROPN
ftr-299	1912	12	.	.	PUNCT
ftr-299	1913	1	7/9/13	7/9/13	NUM
ftr-299	1913	2	)	)	PUNCT
ftr-299	1914	1	,	,	PUNCT
ftr-299	1914	2	rev’g	rev’g	PROPN
ftr-299	1914	3	136	136	NUM
ftr-299	1914	4	t.c	t.c	PROPN
ftr-299	1914	5	.	.	PROPN
ftr-299	1915	1	569	569	NUM
ftr-299	1915	2	(	(	PUNCT
ftr-299	1915	3	2011	2011	NUM
ftr-299	1915	4	)	)	PUNCT
ftr-299	1915	5	.	.	PUNCT
ftr-299	1916	1	in	in	ADP
ftr-299	1916	2	an	an	DET
ftr-299	1916	3	opinion	opinion	NOUN
ftr-299	1916	4	by	by	ADP
ftr-299	1916	5	judge	judge	PROPN
ftr-299	1916	6	kavanaugh	kavanaugh	PROPN
ftr-299	1916	7	,	,	PUNCT
ftr-299	1916	8	the	the	DET
ftr-299	1916	9	d.c	d.c	PROPN
ftr-299	1916	10	.	.	PROPN
ftr-299	1916	11	circuit	circuit	PROPN
ftr-299	1916	12	held	hold	VERB
ftr-299	1916	13	that	that	SCONJ
ftr-299	1916	14	a	a	DET
ftr-299	1916	15	nonresident	nonresident	ADJ
ftr-299	1916	16	alien	alien	NOUN
ftr-299	1916	17	who	who	PRON
ftr-299	1916	18	has	have	VERB
ftr-299	1916	19	gambling	gambling	NOUN
ftr-299	1916	20	winnings	winning	NOUN
ftr-299	1916	21	in	in	ADP
ftr-299	1916	22	the	the	DET
ftr-299	1916	23	united	united	PROPN
ftr-299	1916	24	states	states	PROPN
ftr-299	1916	25	should	should	AUX
ftr-299	1916	26	be	be	AUX
ftr-299	1916	27	treated	treat	VERB
ftr-299	1916	28	the	the	DET
ftr-299	1916	29	same	same	ADJ
ftr-299	1916	30	as	as	ADP
ftr-299	1916	31	a	a	DET
ftr-299	1916	32	u.s	u.s	PROPN
ftr-299	1916	33	.	.	PROPN
ftr-299	1916	34	citizen	citizen	PROPN
ftr-299	1916	35	and	and	CCONJ
ftr-299	1916	36	should	should	AUX
ftr-299	1916	37	be	be	AUX
ftr-299	1916	38	allowed	allow	VERB
ftr-299	1916	39	to	to	PART
ftr-299	1916	40	subtract	subtract	VERB
ftr-299	1916	41	losses	loss	NOUN
ftr-299	1916	42	from	from	ADP
ftr-299	1916	43	their	their	PRON
ftr-299	1916	44	wins	win	NOUN
ftr-299	1916	45	within	within	ADP
ftr-299	1916	46	a	a	DET
ftr-299	1916	47	gambling	gambling	NOUN
ftr-299	1916	48	session	session	NOUN
ftr-299	1916	49	to	to	PART
ftr-299	1916	50	arrive	arrive	VERB
ftr-299	1916	51	at	at	ADP
ftr-299	1916	52	per	per	ADP
ftr-299	1916	53	-	-	PUNCT
ftr-299	1916	54	session	session	NOUN
ftr-299	1916	55	wins	win	NOUN
ftr-299	1916	56	or	or	CCONJ
ftr-299	1916	57	losses	loss	NOUN
ftr-299	1916	58	.	.	PUNCT
ftr-299	1917	1	the	the	DET
ftr-299	1917	2	court	court	NOUN
ftr-299	1917	3	rejected	reject	VERB
ftr-299	1917	4	the	the	DET
ftr-299	1917	5	irs	irs	PROPN
ftr-299	1917	6	’s	’s	PART
ftr-299	1917	7	argument	argument	NOUN
ftr-299	1917	8	that	that	SCONJ
ftr-299	1917	9	for	for	ADP
ftr-299	1917	10	purposes	purpose	NOUN
ftr-299	1917	11	of	of	ADP
ftr-299	1917	12	§	§	PROPN
ftr-299	1917	13	871	871	NUM
ftr-299	1917	14	,	,	PUNCT
ftr-299	1917	15	which	which	PRON
ftr-299	1917	16	taxes	tax	VERB
ftr-299	1917	17	non	non	ADJ
ftr-299	1917	18	-	-	ADJ
ftr-299	1917	19	resident	resident	ADJ
ftr-299	1917	20	aliens	alien	NOUN
ftr-299	1917	21	for	for	ADP
ftr-299	1917	22	all	all	DET
ftr-299	1917	23	“	"	PUNCT
ftr-299	1917	24	interest	interest	NOUN
ftr-299	1917	25	.	.	PUNCT
ftr-299	1917	26	.	.	PUNCT
ftr-299	1918	1	.	.	PUNCT
ftr-299	1919	1	,	,	PUNCT
ftr-299	1919	2	dividends	dividend	NOUN
ftr-299	1919	3	,	,	PUNCT
ftr-299	1919	4	rents	rent	NOUN
ftr-299	1919	5	,	,	PUNCT
ftr-299	1919	6	salaries	salary	NOUN
ftr-299	1919	7	,	,	PUNCT
ftr-299	1919	8	wages	wage	NOUN
ftr-299	1919	9	,	,	PUNCT
ftr-299	1919	10	premiums	premium	NOUN
ftr-299	1919	11	,	,	PUNCT
ftr-299	1919	12	annuities	annuity	NOUN
ftr-299	1919	13	,	,	PUNCT
ftr-299	1919	14	compensations	compensation	NOUN
ftr-299	1919	15	,	,	PUNCT
ftr-299	1919	16	remunerations	remuneration	NOUN
ftr-299	1919	17	,	,	PUNCT
ftr-299	1919	18	emoluments	emolument	NOUN
ftr-299	1919	19	,	,	PUNCT
ftr-299	1919	20	and	and	CCONJ
ftr-299	1919	21	other	other	ADJ
ftr-299	1919	22	fixed	fix	VERB
ftr-299	1919	23	or	or	CCONJ
ftr-299	1919	24	determinable	determinable	VERB
ftr-299	1919	25	annual	annual	ADJ
ftr-299	1919	26	or	or	CCONJ
ftr-299	1919	27	periodical	periodical	ADJ
ftr-299	1919	28	gains	gain	NOUN
ftr-299	1919	29	,	,	PUNCT
ftr-299	1919	30	profits	profit	NOUN
ftr-299	1919	31	,	,	PUNCT
ftr-299	1919	32	and	and	CCONJ
ftr-299	1919	33	income	income	NOUN
ftr-299	1919	34	”	"	PUNCT
ftr-299	1919	35	received	receive	VERB
ftr-299	1919	36	from	from	ADP
ftr-299	1919	37	sources	source	NOUN
ftr-299	1919	38	in	in	ADP
ftr-299	1919	39	the	the	DET
ftr-299	1919	40	united	united	PROPN
ftr-299	1919	41	states	states	PROPN
ftr-299	1919	42	,	,	PUNCT
ftr-299	1919	43	gambling	gambling	NOUN
ftr-299	1919	44	winnings	winning	NOUN
ftr-299	1919	45	are	be	AUX
ftr-299	1919	46	computed	compute	VERB
ftr-299	1919	47	on	on	ADP
ftr-299	1919	48	a	a	DET
ftr-299	1919	49	per	per	ADJ
ftr-299	1919	50	bet	bet	NOUN
ftr-299	1919	51	rule	rule	NOUN
ftr-299	1919	52	.	.	PUNCT
ftr-299	1920	1	the	the	DET
ftr-299	1920	2	court	court	NOUN
ftr-299	1920	3	quoted	quote	VERB
ftr-299	1920	4	irs	irs	PROPN
ftr-299	1920	5	office	office	NOUN
ftr-299	1920	6	of	of	ADP
ftr-299	1920	7	chief	chief	ADJ
ftr-299	1920	8	counsel	counsel	NOUN
ftr-299	1920	9	memorandum	memorandum	NOUN
ftr-299	1920	10	am2008	am2008	NOUN
ftr-299	1920	11	-	-	PUNCT
ftr-299	1920	12	11	11	NUM
ftr-299	1920	13	(	(	PUNCT
ftr-299	1920	14	2008	2008	NUM
ftr-299	1920	15	)	)	PUNCT
ftr-299	1921	1	[	[	X
ftr-299	1921	2	cca	cca	X
ftr-299	1921	3	2008	2008	NUM
ftr-299	1921	4	-	-	SYM
ftr-299	1921	5	011	011	NUM
ftr-299	1921	6	]	]	PUNCT
ftr-299	1921	7	:	:	PUNCT
ftr-299	1921	8	“	"	PUNCT
ftr-299	1921	9	‘	'	PUNCT
ftr-299	1921	10	we	we	PRON
ftr-299	1921	11	think	think	VERB
ftr-299	1921	12	that	that	SCONJ
ftr-299	1921	13	the	the	DET
ftr-299	1921	14	fluctuating	fluctuating	NOUN
ftr-299	1921	15	wins	win	NOUN
ftr-299	1921	16	and	and	CCONJ
ftr-299	1921	17	losses	loss	NOUN
ftr-299	1921	18	left	leave	VERB
ftr-299	1921	19	in	in	ADP
ftr-299	1921	20	play	play	NOUN
ftr-299	1921	21	are	be	AUX
ftr-299	1921	22	not	not	PART
ftr-299	1921	23	accessions	accession	NOUN
ftr-299	1921	24	to	to	ADP
ftr-299	1921	25	wealth	wealth	NOUN
ftr-299	1921	26	until	until	SCONJ
ftr-299	1921	27	the	the	DET
ftr-299	1921	28	taxpayer	taxpayer	NOUN
ftr-299	1921	29	redeems	redeem	VERB
ftr-299	1921	30	her	her	PRON
ftr-299	1921	31	tokens	token	NOUN
ftr-299	1921	32	and	and	CCONJ
ftr-299	1921	33	can	can	AUX
ftr-299	1921	34	definitively	definitively	ADV
ftr-299	1921	35	calculate	calculate	VERB
ftr-299	1921	36	’	'	PUNCT
ftr-299	1921	37	her	her	PRON
ftr-299	1921	38	net	net	ADJ
ftr-299	1921	39	gains	gain	NOUN
ftr-299	1921	40	.	.	PUNCT
ftr-299	1921	41	...	...	PUNCT
ftr-299	1922	1	because	because	SCONJ
ftr-299	1922	2	gain	gain	NOUN
ftr-299	1922	3	or	or	CCONJ
ftr-299	1922	4	loss	loss	NOUN
ftr-299	1922	5	may	may	AUX
ftr-299	1922	6	be	be	AUX
ftr-299	1922	7	calculated	calculate	VERB
ftr-299	1922	8	over	over	ADP
ftr-299	1922	9	a	a	DET
ftr-299	1922	10	series	series	NOUN
ftr-299	1922	11	of	of	ADP
ftr-299	1922	12	wagers	wager	NOUN
ftr-299	1922	13	,	,	PUNCT
ftr-299	1922	14	a	a	DET
ftr-299	1922	15	‘	'	PUNCT
ftr-299	1922	16	taxpayer	taxpayer	NOUN
ftr-299	1922	17	who	who	PRON
ftr-299	1922	18	plays	play	VERB
ftr-299	1922	19	the	the	DET
ftr-299	1922	20	slot	slot	NOUN
ftr-299	1922	21	machines	machine	NOUN
ftr-299	1922	22	[	[	X
ftr-299	1922	23	]	]	X
ftr-299	1922	24	recognizes	recognize	VERB
ftr-299	1922	25	a	a	DET
ftr-299	1922	26	wagering	wager	VERB
ftr-299	1922	27	gain	gain	NOUN
ftr-299	1922	28	or	or	CCONJ
ftr-299	1922	29	loss	loss	NOUN
ftr-299	1922	30	at	at	ADP
ftr-299	1922	31	the	the	DET
ftr-299	1922	32	time	time	NOUN
ftr-299	1922	33	she	she	PRON
ftr-299	1922	34	redeems	redeem	VERB
ftr-299	1922	35	her	her	PRON
ftr-299	1922	36	tokens	token	NOUN
ftr-299	1922	37	.	.	PUNCT
ftr-299	1922	38	’	'	PUNCT
ftr-299	1923	1	...	...	PUNCT
ftr-299	1923	2	therefore	therefore	ADV
ftr-299	1923	3	,	,	PUNCT
ftr-299	1923	4	u.s	u.s	PROPN
ftr-299	1923	5	.	.	PROPN
ftr-299	1923	6	citizens	citizen	NOUN
ftr-299	1923	7	do	do	AUX
ftr-299	1923	8	not	not	PART
ftr-299	1923	9	‘	'	PUNCT
ftr-299	1923	10	treat	treat	VERB
ftr-299	1923	11	every	every	DET
ftr-299	1923	12	play	play	NOUN
ftr-299	1923	13	or	or	CCONJ
ftr-299	1923	14	wager	wager	NOUN
ftr-299	1923	15	as	as	ADP
ftr-299	1923	16	a	a	DET
ftr-299	1923	17	taxable	taxable	ADJ
ftr-299	1923	18	event	event	NOUN
ftr-299	1923	19	.	.	PUNCT
ftr-299	1923	20	’	'	PUNCT
ftr-299	1924	1	...	...	PUNCT
ftr-299	1925	1	the	the	DET
ftr-299	1925	2	result	result	NOUN
ftr-299	1925	3	is	be	AUX
ftr-299	1925	4	that	that	SCONJ
ftr-299	1925	5	u.s	u.s	PROPN
ftr-299	1925	6	.	.	PROPN
ftr-299	1925	7	citizens	citizen	NOUN
ftr-299	1925	8	can	can	AUX
ftr-299	1925	9	measure	measure	VERB
ftr-299	1925	10	their	their	PRON
ftr-299	1925	11	gambling	gambling	NOUN
ftr-299	1925	12	winnings	winning	NOUN
ftr-299	1925	13	and	and	CCONJ
ftr-299	1925	14	losses	loss	NOUN
ftr-299	1925	15	on	on	ADP
ftr-299	1925	16	a	a	DET
ftr-299	1925	17	per	per	ADP
ftr-299	1925	18	-	-	PUNCT
ftr-299	1925	19	session	session	NOUN
ftr-299	1925	20	basis	basis	NOUN
ftr-299	1925	21	.	.	PUNCT
ftr-299	1925	22	”	"	PUNCT
ftr-299	1926	1	the	the	DET
ftr-299	1926	2	court	court	NOUN
ftr-299	1926	3	cited	cite	VERB
ftr-299	1926	4	shollenberger	shollenberger	NOUN
ftr-299	1926	5	v.	v.	ADP
ftr-299	1926	6	commissioner	commissioner	PROPN
ftr-299	1926	7	,	,	PUNCT
ftr-299	1926	8	t.c	t.c	PROPN
ftr-299	1926	9	.	.	PROPN
ftr-299	1926	10	memo	memo	NOUN
ftr-299	1926	11	.	.	PUNCT
ftr-299	1927	1	2009	2009	NUM
ftr-299	1927	2	-	-	SYM
ftr-299	1927	3	306	306	NUM
ftr-299	1927	4	,	,	PUNCT
ftr-299	1927	5	for	for	ADP
ftr-299	1927	6	that	that	DET
ftr-299	1927	7	same	same	ADJ
ftr-299	1927	8	proposition	proposition	NOUN
ftr-299	1927	9	.	.	PUNCT
ftr-299	1928	1	2014	2014	NUM
ftr-299	1928	2	]	]	PUNCT
ftr-299	1928	3	recent	recent	ADJ
ftr-299	1928	4	developments	development	NOUN
ftr-299	1928	5	in	in	ADP
ftr-299	1928	6	federal	federal	ADJ
ftr-299	1928	7	income	income	NOUN
ftr-299	1928	8	taxation	taxation	NOUN
ftr-299	1928	9	317	317	NUM
ftr-299	1928	10			NOUN
ftr-299	1928	11	the	the	DET
ftr-299	1928	12	tax	tax	NOUN
ftr-299	1928	13	court	court	NOUN
ftr-299	1928	14	(	(	PUNCT
ftr-299	1928	15	judge	judge	PROPN
ftr-299	1928	16	cohen	cohen	PROPN
ftr-299	1928	17	)	)	PUNCT
ftr-299	1928	18	had	have	AUX
ftr-299	1928	19	reasoned	reason	VERB
ftr-299	1928	20	that	that	SCONJ
ftr-299	1928	21	a	a	DET
ftr-299	1928	22	nonresident	nonresident	ADJ
ftr-299	1928	23	alien	alien	NOUN
ftr-299	1928	24	can	can	AUX
ftr-299	1928	25	not	not	PART
ftr-299	1928	26	“	"	PUNCT
ftr-299	1928	27	deduct	deduct	VERB
ftr-299	1928	28	or	or	CCONJ
ftr-299	1928	29	offset	offset	NOUN
ftr-299	1928	30	gambling	gambling	NOUN
ftr-299	1928	31	losses	loss	NOUN
ftr-299	1928	32	against	against	ADP
ftr-299	1928	33	gambling	gambling	NOUN
ftr-299	1928	34	winnings	winning	NOUN
ftr-299	1928	35	,	,	PUNCT
ftr-299	1928	36	”	"	PUNCT
ftr-299	1928	37	in	in	ADP
ftr-299	1928	38	part	part	NOUN
ftr-299	1928	39	because	because	SCONJ
ftr-299	1928	40	for	for	ADP
ftr-299	1928	41	a	a	DET
ftr-299	1928	42	u.s	u.s	PROPN
ftr-299	1928	43	.	.	PROPN
ftr-299	1928	44	citizen	citizen	PROPN
ftr-299	1928	45	,	,	PUNCT
ftr-299	1928	46	the	the	DET
ftr-299	1928	47	deduction	deduction	NOUN
ftr-299	1928	48	for	for	ADP
ftr-299	1928	49	gambling	gambling	NOUN
ftr-299	1928	50	losses	loss	NOUN
ftr-299	1928	51	is	be	AUX
ftr-299	1928	52	an	an	DET
ftr-299	1928	53	itemized	itemize	VERB
ftr-299	1928	54	deduction	deduction	NOUN
ftr-299	1928	55	.	.	PUNCT
ftr-299	1929	1	“	"	PUNCT
ftr-299	1929	2	thus	thus	ADV
ftr-299	1929	3	,	,	PUNCT
ftr-299	1929	4	a	a	DET
ftr-299	1929	5	nonresident	nonresident	ADJ
ftr-299	1929	6	alien	alien	NOUN
ftr-299	1929	7	who	who	PRON
ftr-299	1929	8	is	be	AUX
ftr-299	1929	9	not	not	PART
ftr-299	1929	10	engaged	engage	VERB
ftr-299	1929	11	in	in	ADP
ftr-299	1929	12	gambling	gambling	NOUN
ftr-299	1929	13	as	as	ADP
ftr-299	1929	14	a	a	DET
ftr-299	1929	15	business	business	NOUN
ftr-299	1929	16	within	within	ADP
ftr-299	1929	17	the	the	DET
ftr-299	1929	18	united	united	PROPN
ftr-299	1929	19	states	states	PROPN
ftr-299	1929	20	is	be	AUX
ftr-299	1929	21	subject	subject	ADJ
ftr-299	1929	22	to	to	ADP
ftr-299	1929	23	tax	tax	NOUN
ftr-299	1929	24	under	under	ADP
ftr-299	1929	25	section	section	NOUN
ftr-299	1929	26	871(a)(1	871(a)(1	NOUN
ftr-299	1929	27	)	)	PUNCT
ftr-299	1929	28	on	on	ADP
ftr-299	1929	29	gross	gross	ADJ
ftr-299	1929	30	income	income	NOUN
ftr-299	1929	31	from	from	ADP
ftr-299	1929	32	gambling	gambling	NOUN
ftr-299	1929	33	without	without	ADP
ftr-299	1929	34	a	a	DET
ftr-299	1929	35	deduction	deduction	NOUN
ftr-299	1929	36	for	for	ADP
ftr-299	1929	37	gambling	gambling	NOUN
ftr-299	1929	38	losses	loss	NOUN
ftr-299	1929	39	.	.	PUNCT
ftr-299	1929	40	”	"	PUNCT
ftr-299	1930	1	the	the	DET
ftr-299	1930	2	tax	tax	NOUN
ftr-299	1930	3	court	court	NOUN
ftr-299	1930	4	opinion	opinion	NOUN
ftr-299	1930	5	did	do	AUX
ftr-299	1930	6	not	not	PART
ftr-299	1930	7	address	address	VERB
ftr-299	1930	8	the	the	DET
ftr-299	1930	9	reasoning	reasoning	NOUN
ftr-299	1930	10	of	of	ADP
ftr-299	1930	11	irs	irs	PROPN
ftr-299	1930	12	office	office	NOUN
ftr-299	1930	13	of	of	ADP
ftr-299	1930	14	chief	chief	ADJ
ftr-299	1930	15	counsel	counsel	NOUN
ftr-299	1930	16	memorandum	memorandum	NOUN
ftr-299	1930	17	am2008	am2008	PROPN
ftr-299	1930	18	-	-	PUNCT
ftr-299	1930	19	11	11	NUM
ftr-299	1930	20	,	,	PUNCT
ftr-299	1930	21	4	4	NUM
ftr-299	1930	22	(	(	PUNCT
ftr-299	1930	23	2008	2008	NUM
ftr-299	1930	24	)	)	PUNCT
ftr-299	1930	25	.	.	PUNCT
ftr-299	1931	1	5	5	X
ftr-299	1931	2	.	.	X
ftr-299	1931	3	the	the	DET
ftr-299	1931	4	tax	tax	NOUN
ftr-299	1931	5	court	court	NOUN
ftr-299	1931	6	instructs	instruct	VERB
ftr-299	1931	7	you	you	PRON
ftr-299	1931	8	how	how	SCONJ
ftr-299	1931	9	not	not	PART
ftr-299	1931	10	to	to	PART
ftr-299	1931	11	word	word	VERB
ftr-299	1931	12	discrimination	discrimination	NOUN
ftr-299	1931	13	suit	suit	NOUN
ftr-299	1931	14	settlement	settlement	NOUN
ftr-299	1931	15	agreements	agreement	NOUN
ftr-299	1931	16	.	.	PUNCT
ftr-299	1932	1	molina	molina	PROPN
ftr-299	1932	2	v.	v.	PROPN
ftr-299	1932	3	commissioner	commissioner	PROPN
ftr-299	1932	4	,	,	PUNCT
ftr-299	1932	5	t.c	t.c	PROPN
ftr-299	1932	6	.	.	PROPN
ftr-299	1932	7	memo	memo	NOUN
ftr-299	1932	8	.	.	PUNCT
ftr-299	1933	1	2013	2013	NUM
ftr-299	1933	2	-	-	SYM
ftr-299	1933	3	226	226	NUM
ftr-299	1933	4	(	(	PUNCT
ftr-299	1933	5	9/23/13	9/23/13	NUM
ftr-299	1933	6	)	)	PUNCT
ftr-299	1933	7	.	.	PUNCT
ftr-299	1934	1	in	in	ADP
ftr-299	1934	2	the	the	DET
ftr-299	1934	3	course	course	NOUN
ftr-299	1934	4	of	of	ADP
ftr-299	1934	5	holding	hold	VERB
ftr-299	1934	6	that	that	SCONJ
ftr-299	1934	7	no	no	DET
ftr-299	1934	8	portion	portion	NOUN
ftr-299	1934	9	of	of	ADP
ftr-299	1934	10	the	the	DET
ftr-299	1934	11	proceeds	proceed	NOUN
ftr-299	1934	12	received	receive	VERB
ftr-299	1934	13	from	from	ADP
ftr-299	1934	14	settling	settle	VERB
ftr-299	1934	15	a	a	DET
ftr-299	1934	16	discrimination	discrimination	NOUN
ftr-299	1934	17	claim	claim	NOUN
ftr-299	1934	18	against	against	ADP
ftr-299	1934	19	the	the	DET
ftr-299	1934	20	taxpayer	taxpayer	NOUN
ftr-299	1934	21	’s	’s	PART
ftr-299	1934	22	former	former	ADJ
ftr-299	1934	23	employer	employer	NOUN
ftr-299	1934	24	were	be	AUX
ftr-299	1934	25	excluded	exclude	VERB
ftr-299	1934	26	under	under	ADP
ftr-299	1934	27	§	§	PROPN
ftr-299	1934	28	104(a)(2	104(a)(2	NUM
ftr-299	1934	29	)	)	PUNCT
ftr-299	1934	30	,	,	PUNCT
ftr-299	1934	31	the	the	DET
ftr-299	1934	32	tax	tax	NOUN
ftr-299	1934	33	court	court	NOUN
ftr-299	1934	34	(	(	PUNCT
ftr-299	1934	35	judge	judge	PROPN
ftr-299	1934	36	wells	wells	PROPN
ftr-299	1934	37	)	)	PUNCT
ftr-299	1934	38	observed	observe	VERB
ftr-299	1934	39	that	that	SCONJ
ftr-299	1934	40	“	"	PUNCT
ftr-299	1934	41	the	the	DET
ftr-299	1934	42	nature	nature	NOUN
ftr-299	1934	43	of	of	ADP
ftr-299	1934	44	underlying	underlie	VERB
ftr-299	1934	45	claims	claim	NOUN
ftr-299	1934	46	can	can	AUX
ftr-299	1934	47	not	not	PART
ftr-299	1934	48	be	be	AUX
ftr-299	1934	49	determined	determine	VERB
ftr-299	1934	50	from	from	ADP
ftr-299	1934	51	a	a	DET
ftr-299	1934	52	general	general	ADJ
ftr-299	1934	53	release	release	NOUN
ftr-299	1934	54	that	that	PRON
ftr-299	1934	55	is	be	AUX
ftr-299	1934	56	broad	broad	ADJ
ftr-299	1934	57	and	and	CCONJ
ftr-299	1934	58	inclusive	inclusive	ADJ
ftr-299	1934	59	,	,	PUNCT
ftr-299	1934	60	”	"	PUNCT
ftr-299	1934	61	and	and	CCONJ
ftr-299	1934	62	“	"	PUNCT
ftr-299	1934	63	all	all	DET
ftr-299	1934	64	settlement	settlement	NOUN
ftr-299	1934	65	proceeds	proceed	NOUN
ftr-299	1934	66	are	be	AUX
ftr-299	1934	67	included	include	VERB
ftr-299	1934	68	in	in	ADP
ftr-299	1934	69	gross	gross	ADJ
ftr-299	1934	70	income	income	NOUN
ftr-299	1934	71	where	where	SCONJ
ftr-299	1934	72	there	there	PRON
ftr-299	1934	73	is	be	VERB
ftr-299	1934	74	a	a	DET
ftr-299	1934	75	general	general	ADJ
ftr-299	1934	76	release	release	NOUN
ftr-299	1934	77	but	but	CCONJ
ftr-299	1934	78	no	no	DET
ftr-299	1934	79	allocation	allocation	NOUN
ftr-299	1934	80	of	of	ADP
ftr-299	1934	81	settlement	settlement	NOUN
ftr-299	1934	82	proceeds	proceed	NOUN
ftr-299	1934	83	among	among	ADP
ftr-299	1934	84	various	various	ADJ
ftr-299	1934	85	claims	claim	NOUN
ftr-299	1934	86	.	.	PUNCT
ftr-299	1934	87	”	"	PUNCT
ftr-299	1934	88	6	6	NUM
ftr-299	1934	89	.	.	PUNCT
ftr-299	1934	90	atheists	atheist	NOUN
ftr-299	1934	91	unite	unite	VERB
ftr-299	1934	92	!	!	PUNCT
ftr-299	1935	1	freedom	freedom	NOUN
ftr-299	1935	2	from	from	ADP
ftr-299	1935	3	religion	religion	PROPN
ftr-299	1935	4	foundation	foundation	PROPN
ftr-299	1935	5	,	,	PUNCT
ftr-299	1935	6	inc	inc	PROPN
ftr-299	1935	7	.	.	PROPN
ftr-299	1936	1	v.	v.	PROPN
ftr-299	1936	2	lew	lew	PROPN
ftr-299	1936	3	,	,	PUNCT
ftr-299	1936	4	112	112	NUM
ftr-299	1936	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	1936	6	2013	2013	NUM
ftr-299	1936	7	-	-	SYM
ftr-299	1936	8	7103	7103	NUM
ftr-299	1936	9	(	(	PUNCT
ftr-299	1936	10	w.d	w.d	PROPN
ftr-299	1936	11	.	.	PROPN
ftr-299	1936	12	wisc	wisc	PROPN
ftr-299	1936	13	.	.	PUNCT
ftr-299	1937	1	11/21/13	11/21/13	NUM
ftr-299	1937	2	)	)	PUNCT
ftr-299	1937	3	.	.	PUNCT
ftr-299	1938	1	the	the	DET
ftr-299	1938	2	district	district	NOUN
ftr-299	1938	3	court	court	NOUN
ftr-299	1938	4	for	for	ADP
ftr-299	1938	5	the	the	DET
ftr-299	1938	6	western	western	ADJ
ftr-299	1938	7	district	district	NOUN
ftr-299	1938	8	of	of	ADP
ftr-299	1938	9	wisconsin	wisconsin	PROPN
ftr-299	1938	10	(	(	PUNCT
ftr-299	1938	11	judge	judge	NOUN
ftr-299	1938	12	crabb	crabb	PROPN
ftr-299	1938	13	)	)	PUNCT
ftr-299	1938	14	held	hold	VERB
ftr-299	1938	15	that	that	SCONJ
ftr-299	1938	16	§	§	PROPN
ftr-299	1938	17	107(2	107(2	NUM
ftr-299	1938	18	)	)	PUNCT
ftr-299	1938	19	,	,	PUNCT
ftr-299	1938	20	which	which	PRON
ftr-299	1938	21	excludes	exclude	VERB
ftr-299	1938	22	from	from	ADP
ftr-299	1938	23	gross	gross	ADJ
ftr-299	1938	24	income	income	NOUN
ftr-299	1938	25	a	a	DET
ftr-299	1938	26	minister	minister	NOUN
ftr-299	1938	27	’s	’s	PART
ftr-299	1938	28	“	"	PUNCT
ftr-299	1938	29	rental	rental	ADJ
ftr-299	1938	30	allowance	allowance	NOUN
ftr-299	1938	31	paid	pay	VERB
ftr-299	1938	32	to	to	ADP
ftr-299	1938	33	him	he	PRON
ftr-299	1938	34	as	as	ADP
ftr-299	1938	35	part	part	NOUN
ftr-299	1938	36	of	of	ADP
ftr-299	1938	37	his	his	PRON
ftr-299	1938	38	compensation	compensation	NOUN
ftr-299	1938	39	”	"	PUNCT
ftr-299	1938	40	violates	violate	VERB
ftr-299	1938	41	the	the	DET
ftr-299	1938	42	establishment	establishment	NOUN
ftr-299	1938	43	clause	clause	NOUN
ftr-299	1938	44	of	of	ADP
ftr-299	1938	45	the	the	DET
ftr-299	1938	46	first	first	ADJ
ftr-299	1938	47	amendment	amendment	NOUN
ftr-299	1938	48	.	.	PUNCT
ftr-299	1939	1	the	the	DET
ftr-299	1939	2	court	court	NOUN
ftr-299	1939	3	held	hold	VERB
ftr-299	1939	4	that	that	SCONJ
ftr-299	1939	5	the	the	DET
ftr-299	1939	6	plaintiff	plaintiff	NOUN
ftr-299	1939	7	lacked	lack	VERB
ftr-299	1939	8	standing	stand	VERB
ftr-299	1939	9	to	to	PART
ftr-299	1939	10	challenge	challenge	VERB
ftr-299	1939	11	the	the	DET
ftr-299	1939	12	constitutionality	constitutionality	NOUN
ftr-299	1939	13	of	of	ADP
ftr-299	1939	14	107(1	107(1	NUM
ftr-299	1939	15	)	)	PUNCT
ftr-299	1939	16	,	,	PUNCT
ftr-299	1939	17	which	which	PRON
ftr-299	1939	18	excludes	exclude	VERB
ftr-299	1939	19	the	the	DET
ftr-299	1939	20	rental	rental	ADJ
ftr-299	1939	21	value	value	NOUN
ftr-299	1939	22	of	of	ADP
ftr-299	1939	23	a	a	DET
ftr-299	1939	24	parsonage	parsonage	NOUN
ftr-299	1939	25	provided	provide	VERB
ftr-299	1939	26	in	in	ADP
ftr-299	1939	27	kind	kind	NOUN
ftr-299	1939	28	.	.	PUNCT
ftr-299	1940	1			PRON
ftr-299	1940	2	stay	stay	VERB
ftr-299	1940	3	tuned	tune	VERB
ftr-299	1940	4	.	.	PUNCT
ftr-299	1941	1	this	this	PRON
ftr-299	1941	2	certainly	certainly	ADV
ftr-299	1941	3	is	be	AUX
ftr-299	1941	4	n’t	not	PART
ftr-299	1941	5	the	the	DET
ftr-299	1941	6	end	end	NOUN
ftr-299	1941	7	of	of	ADP
ftr-299	1941	8	the	the	DET
ftr-299	1941	9	story	story	NOUN
ftr-299	1941	10	.	.	PUNCT
ftr-299	1942	1	7	7	X
ftr-299	1942	2	.	.	X
ftr-299	1942	3	national	national	PROPN
ftr-299	1942	4	mortgage	mortgage	PROPN
ftr-299	1942	5	settlement	settlement	NOUN
ftr-299	1942	6	payments	payment	NOUN
ftr-299	1942	7	to	to	ADP
ftr-299	1942	8	homeowners	homeowner	NOUN
ftr-299	1942	9	who	who	PRON
ftr-299	1942	10	got	get	AUX
ftr-299	1942	11	screwed	screw	VERB
ftr-299	1942	12	by	by	ADP
ftr-299	1942	13	their	their	PRON
ftr-299	1942	14	lender	lender	NOUN
ftr-299	1942	15	might	might	AUX
ftr-299	1942	16	or	or	CCONJ
ftr-299	1942	17	might	might	AUX
ftr-299	1942	18	not	not	PART
ftr-299	1942	19	be	be	AUX
ftr-299	1942	20	taxable	taxable	ADJ
ftr-299	1942	21	.	.	PUNCT
ftr-299	1943	1	rev	rev	PROPN
ftr-299	1943	2	.	.	PUNCT
ftr-299	1944	1	rul	rul	PROPN
ftr-299	1944	2	.	.	PUNCT
ftr-299	1944	3	2014	2014	NUM
ftr-299	1944	4	-	-	SYM
ftr-299	1944	5	2	2	NUM
ftr-299	1944	6	,	,	PUNCT
ftr-299	1944	7	2014	2014	NUM
ftr-299	1944	8	-	-	SYM
ftr-299	1944	9	2	2	NUM
ftr-299	1944	10	i.r.b	i.r.b	NOUN
ftr-299	1944	11	.	.	PUNCT
ftr-299	1945	1	255	255	NUM
ftr-299	1946	1	(	(	PUNCT
ftr-299	1946	2	12/18/13	12/18/13	NUM
ftr-299	1946	3	)	)	PUNCT
ftr-299	1946	4	.	.	PUNCT
ftr-299	1947	1	this	this	DET
ftr-299	1947	2	revenue	revenue	NOUN
ftr-299	1947	3	ruling	ruling	NOUN
ftr-299	1947	4	deals	deal	NOUN
ftr-299	1947	5	with	with	ADP
ftr-299	1947	6	the	the	DET
ftr-299	1947	7	tax	tax	NOUN
ftr-299	1947	8	treatment	treatment	NOUN
ftr-299	1947	9	of	of	ADP
ftr-299	1947	10	payments	payment	NOUN
ftr-299	1947	11	received	receive	VERB
ftr-299	1947	12	by	by	ADP
ftr-299	1947	13	homeowners	homeowner	NOUN
ftr-299	1947	14	under	under	ADP
ftr-299	1947	15	the	the	DET
ftr-299	1947	16	national	national	PROPN
ftr-299	1947	17	mortgage	mortgage	PROPN
ftr-299	1947	18	settlement	settlement	NOUN
ftr-299	1947	19	(	(	PUNCT
ftr-299	1947	20	nms	nms	NOUN
ftr-299	1947	21	)	)	PUNCT
ftr-299	1947	22	between	between	ADP
ftr-299	1947	23	the	the	DET
ftr-299	1947	24	government	government	NOUN
ftr-299	1947	25	and	and	CCONJ
ftr-299	1947	26	bank	bank	NOUN
ftr-299	1947	27	mortgage	mortgage	NOUN
ftr-299	1947	28	servicers	servicer	NOUN
ftr-299	1947	29	regarding	regard	VERB
ftr-299	1947	30	mortgage	mortgage	NOUN
ftr-299	1947	31	loan	loan	NOUN
ftr-299	1947	32	servicing	servicing	NOUN
ftr-299	1947	33	and	and	CCONJ
ftr-299	1947	34	foreclosure	foreclosure	NOUN
ftr-299	1947	35	abuses	abuse	NOUN
ftr-299	1947	36	.	.	PUNCT
ftr-299	1948	1	it	it	PRON
ftr-299	1948	2	addresses	address	VERB
ftr-299	1948	3	several	several	ADJ
ftr-299	1948	4	different	different	ADJ
ftr-299	1948	5	situations	situation	NOUN
ftr-299	1948	6	.	.	PUNCT
ftr-299	1949	1	first	first	ADV
ftr-299	1949	2	,	,	PUNCT
ftr-299	1949	3	a	a	DET
ftr-299	1949	4	taxpayer	taxpayer	NOUN
ftr-299	1949	5	who	who	PRON
ftr-299	1949	6	receives	receive	VERB
ftr-299	1949	7	an	an	DET
ftr-299	1949	8	nms	nms	NOUN
ftr-299	1949	9	payment	payment	NOUN
ftr-299	1949	10	as	as	ADP
ftr-299	1949	11	a	a	DET
ftr-299	1949	12	result	result	NOUN
ftr-299	1949	13	of	of	ADP
ftr-299	1949	14	foreclosure	foreclosure	NOUN
ftr-299	1949	15	on	on	ADP
ftr-299	1949	16	the	the	DET
ftr-299	1949	17	taxpayer	taxpayer	NOUN
ftr-299	1949	18	’s	’s	PART
ftr-299	1949	19	principal	principal	ADJ
ftr-299	1949	20	residence	residence	NOUN
ftr-299	1949	21	must	must	AUX
ftr-299	1949	22	include	include	VERB
ftr-299	1949	23	the	the	DET
ftr-299	1949	24	payment	payment	NOUN
ftr-299	1949	25	in	in	ADP
ftr-299	1949	26	the	the	DET
ftr-299	1949	27	amount	amount	NOUN
ftr-299	1949	28	realized	realize	VERB
ftr-299	1949	29	on	on	ADP
ftr-299	1949	30	the	the	DET
ftr-299	1949	31	foreclosure	foreclosure	NOUN
ftr-299	1949	32	,	,	PUNCT
ftr-299	1949	33	but	but	CCONJ
ftr-299	1949	34	the	the	DET
ftr-299	1949	35	taxpayer	taxpayer	NOUN
ftr-299	1949	36	may	may	AUX
ftr-299	1949	37	exclude	exclude	VERB
ftr-299	1949	38	any	any	DET
ftr-299	1949	39	resulting	result	VERB
ftr-299	1949	40	gain	gain	NOUN
ftr-299	1949	41	from	from	ADP
ftr-299	1949	42	gross	gross	ADJ
ftr-299	1949	43	income	income	NOUN
ftr-299	1949	44	to	to	ADP
ftr-299	1949	45	the	the	DET
ftr-299	1949	46	extent	extent	NOUN
ftr-299	1949	47	allowed	allow	VERB
ftr-299	1949	48	under	under	ADP
ftr-299	1949	49	§	§	PROPN
ftr-299	1949	50	121	121	NUM
ftr-299	1949	51	.	.	PUNCT
ftr-299	1950	1	second	second	ADJ
ftr-299	1950	2	,	,	PUNCT
ftr-299	1950	3	if	if	SCONJ
ftr-299	1950	4	the	the	DET
ftr-299	1950	5	property	property	NOUN
ftr-299	1950	6	contained	contain	VERB
ftr-299	1950	7	one	one	NUM
ftr-299	1950	8	or	or	CCONJ
ftr-299	1950	9	more	more	ADV
ftr-299	1950	10	additional	additional	ADJ
ftr-299	1950	11	dwelling	dwelling	ADJ
ftr-299	1950	12	units	unit	NOUN
ftr-299	1950	13	that	that	PRON
ftr-299	1950	14	were	be	AUX
ftr-299	1950	15	not	not	PART
ftr-299	1950	16	used	use	VERB
ftr-299	1950	17	as	as	ADP
ftr-299	1950	18	the	the	DET
ftr-299	1950	19	taxpayer	taxpayer	NOUN
ftr-299	1950	20	’s	’s	PART
ftr-299	1950	21	principal	principal	ADJ
ftr-299	1950	22	residence	residence	NOUN
ftr-299	1950	23	,	,	PUNCT
ftr-299	1950	24	the	the	DET
ftr-299	1950	25	entire	entire	ADJ
ftr-299	1950	26	nms	nms	NOUN
ftr-299	1950	27	payment	payment	NOUN
ftr-299	1950	28	is	be	AUX
ftr-299	1950	29	allocable	allocable	ADJ
ftr-299	1950	30	to	to	ADP
ftr-299	1950	31	the	the	DET
ftr-299	1950	32	portion	portion	NOUN
ftr-299	1950	33	of	of	ADP
ftr-299	1950	34	the	the	DET
ftr-299	1950	35	318	318	NUM
ftr-299	1950	36	florida	florida	PROPN
ftr-299	1950	37	tax	tax	NOUN
ftr-299	1950	38	review	review	NOUN
ftr-299	1951	1	[	[	X
ftr-299	1951	2	vol	vol	NOUN
ftr-299	1951	3	.	.	PUNCT
ftr-299	1952	1	15:5	15:5	NUM
ftr-299	1952	2	property	property	NOUN
ftr-299	1952	3	that	that	PRON
ftr-299	1952	4	the	the	DET
ftr-299	1952	5	taxpayer	taxpayer	NOUN
ftr-299	1952	6	used	use	VERB
ftr-299	1952	7	as	as	ADP
ftr-299	1952	8	a	a	DET
ftr-299	1952	9	principal	principal	ADJ
ftr-299	1952	10	residence	residence	NOUN
ftr-299	1952	11	.	.	PUNCT
ftr-299	1953	1	third	third	ADJ
ftr-299	1953	2	,	,	PUNCT
ftr-299	1953	3	a	a	DET
ftr-299	1953	4	taxpayer	taxpayer	NOUN
ftr-299	1953	5	who	who	PRON
ftr-299	1953	6	receives	receive	VERB
ftr-299	1953	7	any	any	DET
ftr-299	1953	8	portion	portion	NOUN
ftr-299	1953	9	of	of	ADP
ftr-299	1953	10	a	a	DET
ftr-299	1953	11	deceased	deceased	ADJ
ftr-299	1953	12	borrower	borrower	NOUN
ftr-299	1953	13	’s	’s	PART
ftr-299	1953	14	nms	nms	PROPN
ftr-299	1953	15	payment	payment	NOUN
ftr-299	1953	16	stands	stand	VERB
ftr-299	1953	17	in	in	ADP
ftr-299	1953	18	the	the	DET
ftr-299	1953	19	shoes	shoe	NOUN
ftr-299	1953	20	of	of	ADP
ftr-299	1953	21	the	the	DET
ftr-299	1953	22	borrower	borrower	NOUN
ftr-299	1953	23	to	to	PART
ftr-299	1953	24	determine	determine	VERB
ftr-299	1953	25	the	the	DET
ftr-299	1953	26	taxable	taxable	ADJ
ftr-299	1953	27	portion	portion	NOUN
ftr-299	1953	28	,	,	PUNCT
ftr-299	1953	29	if	if	SCONJ
ftr-299	1953	30	any	any	PRON
ftr-299	1953	31	,	,	PUNCT
ftr-299	1953	32	of	of	ADP
ftr-299	1953	33	the	the	DET
ftr-299	1953	34	nms	nms	NOUN
ftr-299	1953	35	payment	payment	NOUN
ftr-299	1953	36	.	.	PUNCT
ftr-299	1954	1	any	any	DET
ftr-299	1954	2	taxable	taxable	ADJ
ftr-299	1954	3	amount	amount	NOUN
ftr-299	1954	4	is	be	AUX
ftr-299	1954	5	income	income	NOUN
ftr-299	1954	6	in	in	ADP
ftr-299	1954	7	respect	respect	NOUN
ftr-299	1954	8	of	of	ADP
ftr-299	1954	9	a	a	DET
ftr-299	1954	10	decedent	decedent	NOUN
ftr-299	1954	11	(	(	PUNCT
ftr-299	1954	12	ird	ird	PROPN
ftr-299	1954	13	)	)	PUNCT
ftr-299	1954	14	under	under	ADP
ftr-299	1954	15	§	§	PROPN
ftr-299	1954	16	691(a	691(a	PROPN
ftr-299	1954	17	)	)	PUNCT
ftr-299	1954	18	.	.	PUNCT
ftr-299	1955	1	c.	c.	PROPN
ftr-299	1955	2	hobby	hobby	PROPN
ftr-299	1955	3	losses	loss	NOUN
ftr-299	1955	4	and	and	CCONJ
ftr-299	1955	5	§	§	PROPN
ftr-299	1955	6	280a	280a	PROPN
ftr-299	1955	7	home	home	NOUN
ftr-299	1955	8	office	office	NOUN
ftr-299	1955	9	and	and	CCONJ
ftr-299	1955	10	vacation	vacation	NOUN
ftr-299	1955	11	homes	home	NOUN
ftr-299	1955	12	1	1	NUM
ftr-299	1955	13	.	.	PUNCT
ftr-299	1956	1	computing	compute	VERB
ftr-299	1956	2	the	the	DET
ftr-299	1956	3	home	home	NOUN
ftr-299	1956	4	office	office	NOUN
ftr-299	1956	5	deduction	deduction	NOUN
ftr-299	1956	6	just	just	ADV
ftr-299	1956	7	got	get	VERB
ftr-299	1956	8	easier	easy	ADJ
ftr-299	1956	9	,	,	PUNCT
ftr-299	1956	10	but	but	CCONJ
ftr-299	1956	11	qualifying	qualify	VERB
ftr-299	1956	12	for	for	ADP
ftr-299	1956	13	it	it	PRON
ftr-299	1956	14	still	still	ADV
ftr-299	1956	15	remains	remain	VERB
ftr-299	1956	16	as	as	ADV
ftr-299	1956	17	difficult	difficult	ADJ
ftr-299	1956	18	as	as	ADP
ftr-299	1956	19	ever	ever	ADV
ftr-299	1956	20	.	.	PUNCT
ftr-299	1957	1	this	this	DET
ftr-299	1957	2	revenue	revenue	NOUN
ftr-299	1957	3	procedure	procedure	NOUN
ftr-299	1957	4	is	be	AUX
ftr-299	1957	5	inadvisable	inadvisable	ADJ
ftr-299	1957	6	unless	unless	SCONJ
ftr-299	1957	7	the	the	DET
ftr-299	1957	8	client	client	NOUN
ftr-299	1957	9	lives	live	VERB
ftr-299	1957	10	in	in	ADP
ftr-299	1957	11	dogpatch	dogpatch	PROPN
ftr-299	1957	12	,	,	PUNCT
ftr-299	1957	13	arkansas	arkansas	PROPN
ftr-299	1957	14	,	,	PUNCT
ftr-299	1957	15	or	or	CCONJ
ftr-299	1957	16	(	(	PUNCT
ftr-299	1957	17	more	more	ADV
ftr-299	1957	18	generally	generally	ADV
ftr-299	1957	19	)	)	PUNCT
ftr-299	1957	20	,	,	PUNCT
ftr-299	1957	21	if	if	SCONJ
ftr-299	1957	22	the	the	DET
ftr-299	1957	23	client	client	NOUN
ftr-299	1957	24	can	can	AUX
ftr-299	1957	25	afford	afford	VERB
ftr-299	1957	26	your	your	PRON
ftr-299	1957	27	fees	fee	NOUN
ftr-299	1957	28	,	,	PUNCT
ftr-299	1957	29	the	the	DET
ftr-299	1957	30	deduction	deduction	NOUN
ftr-299	1957	31	will	will	AUX
ftr-299	1957	32	easily	easily	ADV
ftr-299	1957	33	exceed	exceed	VERB
ftr-299	1957	34	$	$	SYM
ftr-299	1957	35	1,500	1,500	NUM
ftr-299	1957	36	.	.	PUNCT
ftr-299	1958	1	rev	rev	PROPN
ftr-299	1958	2	.	.	PROPN
ftr-299	1958	3	proc	proc	PROPN
ftr-299	1958	4	.	.	PUNCT
ftr-299	1959	1	2013	2013	NUM
ftr-299	1959	2	-	-	SYM
ftr-299	1959	3	13	13	NUM
ftr-299	1959	4	,	,	PUNCT
ftr-299	1959	5	2013	2013	NUM
ftr-299	1959	6	-	-	SYM
ftr-299	1959	7	6	6	NUM
ftr-299	1959	8	i.r.b	i.r.b	NOUN
ftr-299	1959	9	.	.	PUNCT
ftr-299	1960	1	478	478	NUM
ftr-299	1960	2	(	(	PUNCT
ftr-299	1960	3	1/15/13	1/15/13	NUM
ftr-299	1960	4	)	)	PUNCT
ftr-299	1960	5	.	.	PUNCT
ftr-299	1961	1	this	this	DET
ftr-299	1961	2	revenue	revenue	NOUN
ftr-299	1961	3	procedure	procedure	NOUN
ftr-299	1961	4	provides	provide	VERB
ftr-299	1961	5	an	an	DET
ftr-299	1961	6	optional	optional	ADJ
ftr-299	1961	7	safe	safe	ADJ
ftr-299	1961	8	harbor	harbor	NOUN
ftr-299	1961	9	method	method	NOUN
ftr-299	1961	10	that	that	SCONJ
ftr-299	1961	11	taxpayers	taxpayer	NOUN
ftr-299	1961	12	may	may	AUX
ftr-299	1961	13	use	use	VERB
ftr-299	1961	14	to	to	PART
ftr-299	1961	15	determine	determine	VERB
ftr-299	1961	16	the	the	DET
ftr-299	1961	17	amount	amount	NOUN
ftr-299	1961	18	of	of	ADP
ftr-299	1961	19	expenses	expense	NOUN
ftr-299	1961	20	deductible	deductible	ADJ
ftr-299	1961	21	under	under	ADP
ftr-299	1961	22	§	§	PROPN
ftr-299	1961	23	280a	280a	NOUN
ftr-299	1961	24	for	for	ADP
ftr-299	1961	25	business	business	NOUN
ftr-299	1961	26	use	use	NOUN
ftr-299	1961	27	of	of	ADP
ftr-299	1961	28	a	a	DET
ftr-299	1961	29	portion	portion	NOUN
ftr-299	1961	30	of	of	ADP
ftr-299	1961	31	a	a	DET
ftr-299	1961	32	personal	personal	ADJ
ftr-299	1961	33	residence	residence	NOUN
ftr-299	1961	34	,	,	PUNCT
ftr-299	1961	35	i.e.	i.e.	X
ftr-299	1961	36	,	,	PUNCT
ftr-299	1961	37	the	the	DET
ftr-299	1961	38	“	"	PUNCT
ftr-299	1961	39	home	home	NOUN
ftr-299	1961	40	office	office	NOUN
ftr-299	1961	41	deduction	deduction	NOUN
ftr-299	1961	42	,	,	PUNCT
ftr-299	1961	43	”	"	PUNCT
ftr-299	1961	44	in	in	ADP
ftr-299	1961	45	lieu	lieu	NOUN
ftr-299	1961	46	of	of	ADP
ftr-299	1961	47	calculating	calculate	VERB
ftr-299	1961	48	,	,	PUNCT
ftr-299	1961	49	allocating	allocating	NOUN
ftr-299	1961	50	,	,	PUNCT
ftr-299	1961	51	and	and	CCONJ
ftr-299	1961	52	substantiating	substantiating	NOUN
ftr-299	1961	53	of	of	ADP
ftr-299	1961	54	actual	actual	ADJ
ftr-299	1961	55	expenses	expense	NOUN
ftr-299	1961	56	.	.	PUNCT
ftr-299	1962	1	taxpayers	taxpayer	NOUN
ftr-299	1962	2	using	use	VERB
ftr-299	1962	3	the	the	DET
ftr-299	1962	4	safe	safe	ADJ
ftr-299	1962	5	harbor	harbor	NOUN
ftr-299	1962	6	method	method	NOUN
ftr-299	1962	7	must	must	AUX
ftr-299	1962	8	satisfy	satisfy	VERB
ftr-299	1962	9	all	all	DET
ftr-299	1962	10	requirements	requirement	NOUN
ftr-299	1962	11	of	of	ADP
ftr-299	1962	12	§	§	PROPN
ftr-299	1962	13	280a	280a	NOUN
ftr-299	1962	14	for	for	ADP
ftr-299	1962	15	determining	determine	VERB
ftr-299	1962	16	eligibility	eligibility	NOUN
ftr-299	1962	17	to	to	PART
ftr-299	1962	18	claim	claim	VERB
ftr-299	1962	19	a	a	DET
ftr-299	1962	20	deduction	deduction	NOUN
ftr-299	1962	21	.	.	PUNCT
ftr-299	1963	1	under	under	ADP
ftr-299	1963	2	the	the	DET
ftr-299	1963	3	revenue	revenue	NOUN
ftr-299	1963	4	procedure	procedure	NOUN
ftr-299	1963	5	,	,	PUNCT
ftr-299	1963	6	in	in	ADP
ftr-299	1963	7	lieu	lieu	NOUN
ftr-299	1963	8	of	of	ADP
ftr-299	1963	9	depreciation	depreciation	NOUN
ftr-299	1963	10	,	,	PUNCT
ftr-299	1963	11	and	and	CCONJ
ftr-299	1963	12	allocable	allocable	ADJ
ftr-299	1963	13	repairs	repair	NOUN
ftr-299	1963	14	,	,	PUNCT
ftr-299	1963	15	utilities	utility	NOUN
ftr-299	1963	16	,	,	PUNCT
ftr-299	1963	17	and	and	CCONJ
ftr-299	1963	18	insurance	insurance	NOUN
ftr-299	1963	19	,	,	PUNCT
ftr-299	1963	20	a	a	DET
ftr-299	1963	21	taxpayer	taxpayer	NOUN
ftr-299	1963	22	may	may	AUX
ftr-299	1963	23	deduct	deduct	VERB
ftr-299	1963	24	$	$	SYM
ftr-299	1963	25	5	5	NUM
ftr-299	1963	26	per	per	ADP
ftr-299	1963	27	square	square	ADJ
ftr-299	1963	28	foot	foot	NOUN
ftr-299	1963	29	for	for	ADP
ftr-299	1963	30	up	up	ADP
ftr-299	1963	31	to	to	PART
ftr-299	1963	32	300	300	NUM
ftr-299	1963	33	square	square	ADJ
ftr-299	1963	34	feet	foot	NOUN
ftr-299	1963	35	(	(	PUNCT
ftr-299	1963	36	i.e.	i.e.	X
ftr-299	1963	37	,	,	PUNCT
ftr-299	1963	38	a	a	DET
ftr-299	1963	39	maximum	maximum	NOUN
ftr-299	1963	40	of	of	ADP
ftr-299	1963	41	$	$	SYM
ftr-299	1963	42	1,500	1,500	NUM
ftr-299	1963	43	per	per	ADP
ftr-299	1963	44	year	year	NOUN
ftr-299	1963	45	)	)	PUNCT
ftr-299	1963	46	for	for	ADP
ftr-299	1963	47	the	the	DET
ftr-299	1963	48	portion	portion	NOUN
ftr-299	1963	49	of	of	ADP
ftr-299	1963	50	the	the	DET
ftr-299	1963	51	residence	residence	NOUN
ftr-299	1963	52	used	use	VERB
ftr-299	1963	53	exclusively	exclusively	ADV
ftr-299	1963	54	for	for	ADP
ftr-299	1963	55	business	business	NOUN
ftr-299	1963	56	as	as	SCONJ
ftr-299	1963	57	required	require	VERB
ftr-299	1963	58	by	by	ADP
ftr-299	1963	59	§	§	PROPN
ftr-299	1963	60	280a	280a	PROPN
ftr-299	1963	61	.	.	PUNCT
ftr-299	1964	1	a	a	DET
ftr-299	1964	2	taxpayer	taxpayer	NOUN
ftr-299	1964	3	electing	elect	VERB
ftr-299	1964	4	the	the	DET
ftr-299	1964	5	safe	safe	ADJ
ftr-299	1964	6	harbor	harbor	NOUN
ftr-299	1964	7	method	method	NOUN
ftr-299	1964	8	for	for	ADP
ftr-299	1964	9	a	a	DET
ftr-299	1964	10	taxable	taxable	ADJ
ftr-299	1964	11	year	year	NOUN
ftr-299	1964	12	can	can	AUX
ftr-299	1964	13	not	not	PART
ftr-299	1964	14	deduct	deduct	VERB
ftr-299	1964	15	any	any	DET
ftr-299	1964	16	actual	actual	ADJ
ftr-299	1964	17	expenses	expense	NOUN
ftr-299	1964	18	related	relate	VERB
ftr-299	1964	19	to	to	ADP
ftr-299	1964	20	the	the	DET
ftr-299	1964	21	qualified	qualified	ADJ
ftr-299	1964	22	business	business	NOUN
ftr-299	1964	23	use	use	NOUN
ftr-299	1964	24	of	of	ADP
ftr-299	1964	25	that	that	DET
ftr-299	1964	26	home	home	NOUN
ftr-299	1964	27	,	,	PUNCT
ftr-299	1964	28	but	but	CCONJ
ftr-299	1964	29	may	may	AUX
ftr-299	1964	30	deduct	deduct	VERB
ftr-299	1964	31	all	all	PRON
ftr-299	1964	32	of	of	ADP
ftr-299	1964	33	the	the	DET
ftr-299	1964	34	qualified	qualified	ADJ
ftr-299	1964	35	home	home	NOUN
ftr-299	1964	36	mortgage	mortgage	NOUN
ftr-299	1964	37	interest	interest	NOUN
ftr-299	1964	38	and	and	CCONJ
ftr-299	1964	39	real	real	ADJ
ftr-299	1964	40	estate	estate	NOUN
ftr-299	1964	41	taxes	taxis	NOUN
ftr-299	1964	42	,	,	PUNCT
ftr-299	1964	43	as	as	ADV
ftr-299	1964	44	well	well	ADV
ftr-299	1964	45	as	as	ADP
ftr-299	1964	46	any	any	DET
ftr-299	1964	47	allowable	allowable	ADJ
ftr-299	1964	48	casualty	casualty	NOUN
ftr-299	1964	49	losses	loss	NOUN
ftr-299	1964	50	,	,	PUNCT
ftr-299	1964	51	as	as	ADP
ftr-299	1964	52	itemized	itemize	VERB
ftr-299	1964	53	deductions	deduction	NOUN
ftr-299	1964	54	.	.	PUNCT
ftr-299	1965	1	(	(	PUNCT
ftr-299	1965	2	depreciation	depreciation	NOUN
ftr-299	1965	3	for	for	ADP
ftr-299	1965	4	the	the	DET
ftr-299	1965	5	year	year	NOUN
ftr-299	1965	6	is	be	AUX
ftr-299	1965	7	treated	treat	VERB
ftr-299	1965	8	as	as	ADP
ftr-299	1965	9	zero	zero	NUM
ftr-299	1965	10	.	.	PUNCT
ftr-299	1965	11	)	)	PUNCT
ftr-299	1966	1	a	a	DET
ftr-299	1966	2	taxpayer	taxpayer	NOUN
ftr-299	1966	3	using	use	VERB
ftr-299	1966	4	the	the	DET
ftr-299	1966	5	safe	safe	ADJ
ftr-299	1966	6	harbor	harbor	NOUN
ftr-299	1966	7	method	method	NOUN
ftr-299	1966	8	may	may	AUX
ftr-299	1966	9	deduct	deduct	VERB
ftr-299	1966	10	allowable	allowable	ADJ
ftr-299	1966	11	trade	trade	NOUN
ftr-299	1966	12	or	or	CCONJ
ftr-299	1966	13	business	business	NOUN
ftr-299	1966	14	expenses	expense	NOUN
ftr-299	1966	15	unrelated	unrelated	ADJ
ftr-299	1966	16	to	to	ADP
ftr-299	1966	17	the	the	DET
ftr-299	1966	18	qualified	qualified	ADJ
ftr-299	1966	19	business	business	NOUN
ftr-299	1966	20	use	use	NOUN
ftr-299	1966	21	of	of	ADP
ftr-299	1966	22	the	the	DET
ftr-299	1966	23	home	home	NOUN
ftr-299	1966	24	,	,	PUNCT
ftr-299	1966	25	such	such	ADJ
ftr-299	1966	26	as	as	ADP
ftr-299	1966	27	advertising	advertising	NOUN
ftr-299	1966	28	,	,	PUNCT
ftr-299	1966	29	wages	wage	NOUN
ftr-299	1966	30	,	,	PUNCT
ftr-299	1966	31	and	and	CCONJ
ftr-299	1966	32	supplies	supply	NOUN
ftr-299	1966	33	.	.	PUNCT
ftr-299	1967	1	an	an	DET
ftr-299	1967	2	election	election	NOUN
ftr-299	1967	3	for	for	ADP
ftr-299	1967	4	any	any	DET
ftr-299	1967	5	taxable	taxable	ADJ
ftr-299	1967	6	year	year	NOUN
ftr-299	1967	7	is	be	AUX
ftr-299	1967	8	irrevocable	irrevocable	ADJ
ftr-299	1967	9	,	,	PUNCT
ftr-299	1967	10	but	but	CCONJ
ftr-299	1967	11	the	the	DET
ftr-299	1967	12	election	election	NOUN
ftr-299	1967	13	is	be	AUX
ftr-299	1967	14	year	year	NOUN
ftr-299	1967	15	-	-	PUNCT
ftr-299	1967	16	by	by	ADP
ftr-299	1967	17	-	-	PUNCT
ftr-299	1967	18	year	year	NOUN
ftr-299	1967	19	,	,	PUNCT
ftr-299	1967	20	and	and	CCONJ
ftr-299	1967	21	changing	change	VERB
ftr-299	1967	22	from	from	ADP
ftr-299	1967	23	the	the	DET
ftr-299	1967	24	safe	safe	ADJ
ftr-299	1967	25	harbor	harbor	NOUN
ftr-299	1967	26	method	method	NOUN
ftr-299	1967	27	in	in	ADP
ftr-299	1967	28	one	one	NUM
ftr-299	1967	29	year	year	NOUN
ftr-299	1967	30	to	to	ADP
ftr-299	1967	31	actual	actual	ADJ
ftr-299	1967	32	expenses	expense	NOUN
ftr-299	1967	33	in	in	ADP
ftr-299	1967	34	a	a	DET
ftr-299	1967	35	succeeding	succeed	VERB
ftr-299	1967	36	taxable	taxable	ADJ
ftr-299	1967	37	year	year	NOUN
ftr-299	1967	38	,	,	PUNCT
ftr-299	1967	39	or	or	CCONJ
ftr-299	1967	40	vice	vice	NOUN
ftr-299	1967	41	-	-	NOUN
ftr-299	1967	42	versa	versa	ADJ
ftr-299	1967	43	,	,	PUNCT
ftr-299	1967	44	is	be	AUX
ftr-299	1967	45	not	not	PART
ftr-299	1967	46	a	a	DET
ftr-299	1967	47	change	change	NOUN
ftr-299	1967	48	of	of	ADP
ftr-299	1967	49	accounting	accounting	NOUN
ftr-299	1967	50	method	method	NOUN
ftr-299	1967	51	.	.	PUNCT
ftr-299	1968	1	the	the	DET
ftr-299	1968	2	safe	safe	ADJ
ftr-299	1968	3	harbor	harbor	NOUN
ftr-299	1968	4	method	method	NOUN
ftr-299	1968	5	does	do	AUX
ftr-299	1968	6	not	not	PART
ftr-299	1968	7	apply	apply	VERB
ftr-299	1968	8	to	to	ADP
ftr-299	1968	9	an	an	DET
ftr-299	1968	10	employee	employee	NOUN
ftr-299	1968	11	with	with	ADP
ftr-299	1968	12	a	a	DET
ftr-299	1968	13	home	home	NOUN
ftr-299	1968	14	office	office	NOUN
ftr-299	1968	15	if	if	SCONJ
ftr-299	1968	16	the	the	DET
ftr-299	1968	17	employee	employee	NOUN
ftr-299	1968	18	receives	receive	VERB
ftr-299	1968	19	from	from	ADP
ftr-299	1968	20	an	an	DET
ftr-299	1968	21	employer	employer	NOUN
ftr-299	1968	22	advances	advance	NOUN
ftr-299	1968	23	,	,	PUNCT
ftr-299	1968	24	allowances	allowance	NOUN
ftr-299	1968	25	,	,	PUNCT
ftr-299	1968	26	or	or	CCONJ
ftr-299	1968	27	reimbursements	reimbursement	NOUN
ftr-299	1968	28	for	for	ADP
ftr-299	1968	29	expenses	expense	NOUN
ftr-299	1968	30	for	for	ADP
ftr-299	1968	31	the	the	DET
ftr-299	1968	32	business	business	NOUN
ftr-299	1968	33	use	use	NOUN
ftr-299	1968	34	of	of	ADP
ftr-299	1968	35	the	the	DET
ftr-299	1968	36	employee	employee	NOUN
ftr-299	1968	37	’s	’s	PART
ftr-299	1968	38	home	home	NOUN
ftr-299	1968	39	.	.	PUNCT
ftr-299	1969	1	there	there	PRON
ftr-299	1969	2	are	be	VERB
ftr-299	1969	3	other	other	ADJ
ftr-299	1969	4	details	detail	NOUN
ftr-299	1969	5	and	and	CCONJ
ftr-299	1969	6	several	several	ADJ
ftr-299	1969	7	examples	example	NOUN
ftr-299	1969	8	.	.	PUNCT
ftr-299	1970	1			NOUN
ftr-299	1970	2	for	for	ADP
ftr-299	1970	3	one	one	NUM
ftr-299	1970	4	of	of	ADP
ftr-299	1970	5	the	the	DET
ftr-299	1970	6	gotchas	gotcha	NOUN
ftr-299	1970	7	that	that	PRON
ftr-299	1970	8	still	still	ADV
ftr-299	1970	9	remains	remain	VERB
ftr-299	1970	10	,	,	PUNCT
ftr-299	1970	11	see	see	VERB
ftr-299	1970	12	hamacher	hamacher	NOUN
ftr-299	1970	13	v.	v.	PROPN
ftr-299	1970	14	commissioner	commissioner	PROPN
ftr-299	1970	15	,	,	PUNCT
ftr-299	1970	16	94	94	NUM
ftr-299	1970	17	t.c	t.c	PROPN
ftr-299	1970	18	.	.	PROPN
ftr-299	1970	19	348	348	NUM
ftr-299	1970	20	(	(	PUNCT
ftr-299	1970	21	1990	1990	NUM
ftr-299	1970	22	)	)	PUNCT
ftr-299	1970	23	.	.	PUNCT
ftr-299	1971	1	2	2	X
ftr-299	1971	2	.	.	X
ftr-299	1971	3	what	what	PRON
ftr-299	1971	4	the	the	DET
ftr-299	1971	5	taxpayer	taxpayer	NOUN
ftr-299	1971	6	says	say	VERB
ftr-299	1971	7	his	his	PRON
ftr-299	1971	8	tax	tax	NOUN
ftr-299	1971	9	lawyer	lawyer	NOUN
ftr-299	1971	10	said	say	VERB
ftr-299	1971	11	is	be	AUX
ftr-299	1971	12	a	a	DET
ftr-299	1971	13	“	"	PUNCT
ftr-299	1971	14	fair	fair	ADJ
ftr-299	1971	15	”	"	PUNCT
ftr-299	1971	16	price	price	NOUN
ftr-299	1971	17	is	be	AUX
ftr-299	1971	18	not	not	PART
ftr-299	1971	19	probative	probative	ADJ
ftr-299	1971	20	evidence	evidence	NOUN
ftr-299	1971	21	.	.	PUNCT
ftr-299	1972	1	didonato	didonato	PROPN
ftr-299	1972	2	v.	v.	PROPN
ftr-299	1972	3	commissioner	commissioner	PROPN
ftr-299	1972	4	,	,	PUNCT
ftr-299	1972	5	t.c	t.c	PROPN
ftr-299	1972	6	.	.	PROPN
ftr-299	1972	7	2014	2014	NUM
ftr-299	1972	8	]	]	PUNCT
ftr-299	1972	9	recent	recent	ADJ
ftr-299	1972	10	developments	development	NOUN
ftr-299	1972	11	in	in	ADP
ftr-299	1972	12	federal	federal	ADJ
ftr-299	1972	13	income	income	NOUN
ftr-299	1972	14	taxation	taxation	NOUN
ftr-299	1972	15	319	319	NUM
ftr-299	1972	16	memo	memo	NOUN
ftr-299	1972	17	.	.	PUNCT
ftr-299	1973	1	2013	2013	NUM
ftr-299	1973	2	-	-	SYM
ftr-299	1973	3	11	11	NUM
ftr-299	1973	4	(	(	PUNCT
ftr-299	1973	5	1/14/13	1/14/13	NUM
ftr-299	1973	6	)	)	PUNCT
ftr-299	1973	7	.	.	PUNCT
ftr-299	1974	1	among	among	ADP
ftr-299	1974	2	the	the	DET
ftr-299	1974	3	many	many	ADJ
ftr-299	1974	4	issues	issue	NOUN
ftr-299	1974	5	in	in	ADP
ftr-299	1974	6	this	this	DET
ftr-299	1974	7	case	case	NOUN
ftr-299	1974	8	,	,	PUNCT
ftr-299	1974	9	virtually	virtually	ADV
ftr-299	1974	10	all	all	PRON
ftr-299	1974	11	of	of	ADP
ftr-299	1974	12	which	which	PRON
ftr-299	1974	13	went	go	VERB
ftr-299	1974	14	disastrously	disastrously	ADV
ftr-299	1974	15	for	for	ADP
ftr-299	1974	16	the	the	DET
ftr-299	1974	17	taxpayer	taxpayer	NOUN
ftr-299	1974	18	,	,	PUNCT
ftr-299	1974	19	was	be	AUX
ftr-299	1974	20	the	the	DET
ftr-299	1974	21	applicability	applicability	NOUN
ftr-299	1974	22	of	of	ADP
ftr-299	1974	23	the	the	DET
ftr-299	1974	24	§	§	PROPN
ftr-299	1974	25	280a	280a	PROPN
ftr-299	1974	26	limitation	limitation	NOUN
ftr-299	1974	27	on	on	ADP
ftr-299	1974	28	deductions	deduction	NOUN
ftr-299	1974	29	for	for	ADP
ftr-299	1974	30	personal	personal	ADJ
ftr-299	1974	31	residences	residence	NOUN
ftr-299	1974	32	used	use	VERB
ftr-299	1974	33	for	for	ADP
ftr-299	1974	34	mixed	mixed	ADJ
ftr-299	1974	35	business	business	NOUN
ftr-299	1974	36	and	and	CCONJ
ftr-299	1974	37	personal	personal	ADJ
ftr-299	1974	38	purposes	purpose	NOUN
ftr-299	1974	39	.	.	PUNCT
ftr-299	1975	1	the	the	DET
ftr-299	1975	2	taxpayer	taxpayer	NOUN
ftr-299	1975	3	rented	rent	VERB
ftr-299	1975	4	a	a	DET
ftr-299	1975	5	property	property	NOUN
ftr-299	1975	6	to	to	ADP
ftr-299	1975	7	his	his	PRON
ftr-299	1975	8	father	father	NOUN
ftr-299	1975	9	as	as	ADP
ftr-299	1975	10	the	the	DET
ftr-299	1975	11	father	father	NOUN
ftr-299	1975	12	’s	’s	PART
ftr-299	1975	13	principal	principal	ADJ
ftr-299	1975	14	residence	residence	NOUN
ftr-299	1975	15	for	for	ADP
ftr-299	1975	16	the	the	DET
ftr-299	1975	17	entire	entire	ADJ
ftr-299	1975	18	year	year	NOUN
ftr-299	1975	19	in	in	ADP
ftr-299	1975	20	question	question	NOUN
ftr-299	1975	21	.	.	PUNCT
ftr-299	1976	1	notwithstanding	notwithstanding	ADP
ftr-299	1976	2	the	the	DET
ftr-299	1976	3	general	general	ADJ
ftr-299	1976	4	rule	rule	NOUN
ftr-299	1976	5	in	in	ADP
ftr-299	1976	6	§	§	PROPN
ftr-299	1976	7	280a(d	280a(d	NOUN
ftr-299	1976	8	)	)	PUNCT
ftr-299	1976	9	that	that	SCONJ
ftr-299	1976	10	a	a	DET
ftr-299	1976	11	family	family	NOUN
ftr-299	1976	12	member	member	NOUN
ftr-299	1976	13	’s	’s	PART
ftr-299	1976	14	use	use	NOUN
ftr-299	1976	15	of	of	ADP
ftr-299	1976	16	a	a	DET
ftr-299	1976	17	dwelling	dwelling	ADJ
ftr-299	1976	18	unit	unit	NOUN
ftr-299	1976	19	is	be	AUX
ftr-299	1976	20	treated	treat	VERB
ftr-299	1976	21	as	as	ADP
ftr-299	1976	22	personal	personal	ADJ
ftr-299	1976	23	by	by	ADP
ftr-299	1976	24	the	the	DET
ftr-299	1976	25	taxpayer	taxpayer	NOUN
ftr-299	1976	26	,	,	PUNCT
ftr-299	1976	27	§	§	PROPN
ftr-299	1976	28	280(d)(3	280(d)(3	NUM
ftr-299	1976	29	)	)	PUNCT
ftr-299	1976	30	provides	provide	VERB
ftr-299	1976	31	that	that	SCONJ
ftr-299	1976	32	a	a	DET
ftr-299	1976	33	taxpayer	taxpayer	NOUN
ftr-299	1976	34	is	be	AUX
ftr-299	1976	35	not	not	PART
ftr-299	1976	36	treated	treat	VERB
ftr-299	1976	37	as	as	ADP
ftr-299	1976	38	using	use	VERB
ftr-299	1976	39	the	the	DET
ftr-299	1976	40	property	property	NOUN
ftr-299	1976	41	for	for	ADP
ftr-299	1976	42	personal	personal	ADJ
ftr-299	1976	43	purposes	purpose	NOUN
ftr-299	1976	44	for	for	ADP
ftr-299	1976	45	any	any	DET
ftr-299	1976	46	period	period	NOUN
ftr-299	1976	47	for	for	ADP
ftr-299	1976	48	which	which	PRON
ftr-299	1976	49	the	the	DET
ftr-299	1976	50	dwelling	dwelling	ADJ
ftr-299	1976	51	unit	unit	NOUN
ftr-299	1976	52	is	be	AUX
ftr-299	1976	53	rented	rent	VERB
ftr-299	1976	54	to	to	ADP
ftr-299	1976	55	the	the	DET
ftr-299	1976	56	family	family	NOUN
ftr-299	1976	57	member	member	NOUN
ftr-299	1976	58	for	for	ADP
ftr-299	1976	59	use	use	NOUN
ftr-299	1976	60	as	as	ADP
ftr-299	1976	61	the	the	DET
ftr-299	1976	62	family	family	NOUN
ftr-299	1976	63	member	member	NOUN
ftr-299	1976	64	’s	’s	PART
ftr-299	1976	65	principal	principal	ADJ
ftr-299	1976	66	residence	residence	NOUN
ftr-299	1976	67	at	at	ADP
ftr-299	1976	68	a	a	DET
ftr-299	1976	69	fair	fair	ADJ
ftr-299	1976	70	rent	rent	NOUN
ftr-299	1976	71	.	.	PUNCT
ftr-299	1977	1	the	the	DET
ftr-299	1977	2	tax	tax	NOUN
ftr-299	1977	3	court	court	NOUN
ftr-299	1977	4	(	(	PUNCT
ftr-299	1977	5	judge	judge	PROPN
ftr-299	1977	6	laro	laro	PROPN
ftr-299	1977	7	)	)	PUNCT
ftr-299	1977	8	held	hold	VERB
ftr-299	1977	9	that	that	SCONJ
ftr-299	1977	10	the	the	DET
ftr-299	1977	11	taxpayer	taxpayer	NOUN
ftr-299	1977	12	failed	fail	VERB
ftr-299	1977	13	to	to	PART
ftr-299	1977	14	prove	prove	VERB
ftr-299	1977	15	that	that	SCONJ
ftr-299	1977	16	the	the	DET
ftr-299	1977	17	rent	rent	NOUN
ftr-299	1977	18	was	be	AUX
ftr-299	1977	19	“	"	PUNCT
ftr-299	1977	20	fair	fair	ADJ
ftr-299	1977	21	”	"	PUNCT
ftr-299	1977	22	because	because	SCONJ
ftr-299	1977	23	the	the	DET
ftr-299	1977	24	taxpayer	taxpayer	NOUN
ftr-299	1977	25	“	"	PUNCT
ftr-299	1977	26	offered	offer	VERB
ftr-299	1977	27	no	no	DET
ftr-299	1977	28	evidence	evidence	NOUN
ftr-299	1977	29	at	at	ADP
ftr-299	1977	30	trial	trial	NOUN
ftr-299	1977	31	as	as	ADP
ftr-299	1977	32	to	to	ADP
ftr-299	1977	33	the	the	DET
ftr-299	1977	34	fair	fair	ADJ
ftr-299	1977	35	rental	rental	ADJ
ftr-299	1977	36	value	value	NOUN
ftr-299	1977	37	of	of	ADP
ftr-299	1977	38	the	the	DET
ftr-299	1977	39	...	...	PUNCT
ftr-299	1977	40	property	property	NOUN
ftr-299	1977	41	other	other	ADJ
ftr-299	1977	42	than	than	ADP
ftr-299	1977	43	[	[	X
ftr-299	1977	44	his	his	PRON
ftr-299	1977	45	own	own	ADJ
ftr-299	1977	46	]	]	PUNCT
ftr-299	1977	47	testimony	testimony	NOUN
ftr-299	1977	48	that	that	SCONJ
ftr-299	1977	49	the	the	DET
ftr-299	1977	50	amount	amount	NOUN
ftr-299	1977	51	of	of	ADP
ftr-299	1977	52	rent	rent	NOUN
ftr-299	1977	53	to	to	PART
ftr-299	1977	54	be	be	AUX
ftr-299	1977	55	charged	charge	VERB
ftr-299	1977	56	was	be	AUX
ftr-299	1977	57	set	set	VERB
ftr-299	1977	58	by	by	ADP
ftr-299	1977	59	his	his	PRON
ftr-299	1977	60	tax	tax	NOUN
ftr-299	1977	61	attorney	attorney	NOUN
ftr-299	1977	62	and	and	CCONJ
ftr-299	1977	63	,	,	PUNCT
ftr-299	1977	64	in	in	ADP
ftr-299	1977	65	[	[	PUNCT
ftr-299	1977	66	his	his	PRON
ftr-299	1977	67	own	own	ADJ
ftr-299	1977	68	]	]	PUNCT
ftr-299	1977	69	view	view	NOUN
ftr-299	1977	70	,	,	PUNCT
ftr-299	1977	71	the	the	DET
ftr-299	1977	72	rent	rent	NOUN
ftr-299	1977	73	was	be	AUX
ftr-299	1977	74	fair	fair	ADJ
ftr-299	1977	75	by	by	ADP
ftr-299	1977	76	virtue	virtue	NOUN
ftr-299	1977	77	of	of	ADP
ftr-299	1977	78	his	his	PRON
ftr-299	1977	79	belief	belief	NOUN
ftr-299	1977	80	that	that	SCONJ
ftr-299	1977	81	the	the	DET
ftr-299	1977	82	property	property	NOUN
ftr-299	1977	83	was	be	AUX
ftr-299	1977	84	in	in	ADP
ftr-299	1977	85	“	"	PUNCT
ftr-299	1977	86	deplorable	deplorable	ADJ
ftr-299	1977	87	shape	shape	NOUN
ftr-299	1977	88	.	.	PUNCT
ftr-299	1977	89	”	"	PUNCT
ftr-299	1978	1	that	that	PRON
ftr-299	1978	2	testimony	testimony	NOUN
ftr-299	1978	3	alone	alone	ADV
ftr-299	1978	4	was	be	AUX
ftr-299	1978	5	unpersuasive	unpersuasive	ADJ
ftr-299	1978	6	,	,	PUNCT
ftr-299	1978	7	because	because	SCONJ
ftr-299	1978	8	the	the	DET
ftr-299	1978	9	legislative	legislative	ADJ
ftr-299	1978	10	history	history	NOUN
ftr-299	1978	11	makes	make	VERB
ftr-299	1978	12	clear	clear	ADJ
ftr-299	1978	13	that	that	SCONJ
ftr-299	1978	14	the	the	DET
ftr-299	1978	15	fairness	fairness	NOUN
ftr-299	1978	16	component	component	NOUN
ftr-299	1978	17	be	be	AUX
ftr-299	1978	18	determined	determine	VERB
ftr-299	1978	19	on	on	ADP
ftr-299	1978	20	the	the	DET
ftr-299	1978	21	basis	basis	NOUN
ftr-299	1978	22	of	of	ADP
ftr-299	1978	23	comparable	comparable	ADJ
ftr-299	1978	24	rents	rent	NOUN
ftr-299	1978	25	in	in	ADP
ftr-299	1978	26	the	the	DET
ftr-299	1978	27	area	area	NOUN
ftr-299	1978	28	.	.	PUNCT
ftr-299	1979	1	see	see	VERB
ftr-299	1979	2	h.r	h.r	PROPN
ftr-299	1979	3	.	.	PROPN
ftr-299	1979	4	rept	rept	PROPN
ftr-299	1979	5	.	.	PUNCT
ftr-299	1980	1	no	no	INTJ
ftr-299	1980	2	.	.	NOUN
ftr-299	1981	1	97	97	NUM
ftr-299	1981	2	-	-	SYM
ftr-299	1981	3	404	404	NUM
ftr-299	1981	4	,	,	PUNCT
ftr-299	1981	5	at	at	ADP
ftr-299	1981	6	8	8	NUM
ftr-299	1981	7	(	(	PUNCT
ftr-299	1981	8	1981	1981	NUM
ftr-299	1981	9	)	)	PUNCT
ftr-299	1981	10	.	.	PUNCT
ftr-299	1982	1			PROPN
ftr-299	1982	2	see	see	VERB
ftr-299	1982	3	an	an	DET
ftr-299	1982	4	earlier	early	ADJ
ftr-299	1982	5	opinion	opinion	NOUN
ftr-299	1982	6	in	in	ADP
ftr-299	1982	7	this	this	DET
ftr-299	1982	8	case	case	NOUN
ftr-299	1982	9	.	.	PUNCT
ftr-299	1983	1	didonato	didonato	PROPN
ftr-299	1983	2	v.	v.	PROPN
ftr-299	1983	3	commissioner	commissioner	PROPN
ftr-299	1983	4	,	,	PUNCT
ftr-299	1983	5	t.c	t.c	PROPN
ftr-299	1983	6	.	.	PROPN
ftr-299	1983	7	memo	memo	NOUN
ftr-299	1983	8	.	.	PUNCT
ftr-299	1984	1	2011	2011	NUM
ftr-299	1984	2	-	-	SYM
ftr-299	1984	3	153	153	NUM
ftr-299	1984	4	(	(	PUNCT
ftr-299	1984	5	6/29/11	6/29/11	NUM
ftr-299	1984	6	)	)	PUNCT
ftr-299	1984	7	.	.	PUNCT
ftr-299	1985	1	the	the	DET
ftr-299	1985	2	tax	tax	NOUN
ftr-299	1985	3	court	court	NOUN
ftr-299	1985	4	(	(	PUNCT
ftr-299	1985	5	judge	judge	NOUN
ftr-299	1985	6	laro	laro	PROPN
ftr-299	1985	7	)	)	PUNCT
ftr-299	1985	8	denied	deny	VERB
ftr-299	1985	9	a	a	DET
ftr-299	1985	10	2004	2004	NUM
ftr-299	1985	11	charitable	charitable	ADJ
ftr-299	1985	12	contribution	contribution	NOUN
ftr-299	1985	13	deduction	deduction	NOUN
ftr-299	1985	14	on	on	ADP
ftr-299	1985	15	grounds	ground	NOUN
ftr-299	1985	16	of	of	ADP
ftr-299	1985	17	lack	lack	NOUN
ftr-299	1985	18	of	of	ADP
ftr-299	1985	19	substantiation	substantiation	NOUN
ftr-299	1985	20	under	under	ADP
ftr-299	1985	21	§	§	PROPN
ftr-299	1985	22	170(f)(8	170(f)(8	NUM
ftr-299	1985	23	)	)	PUNCT
ftr-299	1985	24	.	.	PUNCT
ftr-299	1986	1	the	the	DET
ftr-299	1986	2	alleged	alleged	ADJ
ftr-299	1986	3	donation	donation	NOUN
ftr-299	1986	4	was	be	AUX
ftr-299	1986	5	memorialized	memorialize	VERB
ftr-299	1986	6	by	by	ADP
ftr-299	1986	7	a	a	DET
ftr-299	1986	8	2004	2004	NUM
ftr-299	1986	9	contract	contract	NOUN
ftr-299	1986	10	between	between	ADP
ftr-299	1986	11	taxpayer	taxpayer	NOUN
ftr-299	1986	12	and	and	CCONJ
ftr-299	1986	13	the	the	DET
ftr-299	1986	14	charitable	charitable	ADJ
ftr-299	1986	15	recipient	recipient	NOUN
ftr-299	1986	16	but	but	CCONJ
ftr-299	1986	17	the	the	DET
ftr-299	1986	18	formal	formal	ADJ
ftr-299	1986	19	transfer	transfer	NOUN
ftr-299	1986	20	did	do	AUX
ftr-299	1986	21	not	not	PART
ftr-299	1986	22	occur	occur	VERB
ftr-299	1986	23	until	until	ADP
ftr-299	1986	24	2006	2006	NUM
ftr-299	1986	25	,	,	PUNCT
ftr-299	1986	26	when	when	SCONJ
ftr-299	1986	27	the	the	DET
ftr-299	1986	28	donation	donation	NOUN
ftr-299	1986	29	was	be	AUX
ftr-299	1986	30	acknowledged	acknowledge	VERB
ftr-299	1986	31	.	.	PUNCT
ftr-299	1987	1	the	the	DET
ftr-299	1987	2	2006	2006	NUM
ftr-299	1987	3	acknowledgment	acknowledgment	NOUN
ftr-299	1987	4	was	be	AUX
ftr-299	1987	5	too	too	ADV
ftr-299	1987	6	late	late	ADJ
ftr-299	1987	7	to	to	PART
ftr-299	1987	8	substantiate	substantiate	VERB
ftr-299	1987	9	a	a	DET
ftr-299	1987	10	2004	2004	NUM
ftr-299	1987	11	deduction	deduction	NOUN
ftr-299	1987	12	because	because	SCONJ
ftr-299	1987	13	it	it	PRON
ftr-299	1987	14	was	be	AUX
ftr-299	1987	15	received	receive	VERB
ftr-299	1987	16	by	by	ADP
ftr-299	1987	17	taxpayer	taxpayer	NOUN
ftr-299	1987	18	after	after	SCONJ
ftr-299	1987	19	his	his	PRON
ftr-299	1987	20	2004	2004	NUM
ftr-299	1987	21	federal	federal	ADJ
ftr-299	1987	22	income	income	NOUN
ftr-299	1987	23	tax	tax	NOUN
ftr-299	1987	24	return	return	NOUN
ftr-299	1987	25	was	be	AUX
ftr-299	1987	26	filed	file	VERB
ftr-299	1987	27	.	.	PUNCT
ftr-299	1988	1	3	3	X
ftr-299	1988	2	.	.	X
ftr-299	1988	3	section	section	NOUN
ftr-299	1988	4	183	183	NUM
ftr-299	1988	5	“	"	PUNCT
ftr-299	1988	6	does	do	AUX
ftr-299	1988	7	not	not	PART
ftr-299	1988	8	apply	apply	VERB
ftr-299	1988	9	only	only	ADV
ftr-299	1988	10	to	to	ADP
ftr-299	1988	11	wealthy	wealthy	ADJ
ftr-299	1988	12	taxpayers	taxpayer	NOUN
ftr-299	1988	13	who	who	PRON
ftr-299	1988	14	engage	engage	VERB
ftr-299	1988	15	in	in	ADP
ftr-299	1988	16	unprofitable	unprofitable	ADJ
ftr-299	1988	17	activities	activity	NOUN
ftr-299	1988	18	to	to	PART
ftr-299	1988	19	create	create	VERB
ftr-299	1988	20	‘	'	PUNCT
ftr-299	1988	21	paper	paper	NOUN
ftr-299	1988	22	’	'	PUNCT
ftr-299	1988	23	losses	loss	NOUN
ftr-299	1988	24	to	to	PART
ftr-299	1988	25	offset	offset	VERB
ftr-299	1988	26	against	against	ADP
ftr-299	1988	27	unrelated	unrelated	ADJ
ftr-299	1988	28	income	income	NOUN
ftr-299	1988	29	.	.	PUNCT
ftr-299	1988	30	”	"	PUNCT
ftr-299	1989	1	rodriguez	rodriguez	PROPN
ftr-299	1989	2	v.	v.	PROPN
ftr-299	1989	3	commissioner	commissioner	PROPN
ftr-299	1989	4	,	,	PUNCT
ftr-299	1989	5	t.c	t.c	PROPN
ftr-299	1989	6	.	.	PROPN
ftr-299	1989	7	memo	memo	NOUN
ftr-299	1989	8	.	.	PUNCT
ftr-299	1990	1	2013	2013	NUM
ftr-299	1990	2	-	-	SYM
ftr-299	1990	3	221	221	NUM
ftr-299	1990	4	(	(	PUNCT
ftr-299	1990	5	9/18/13	9/18/13	NUM
ftr-299	1990	6	)	)	PUNCT
ftr-299	1990	7	.	.	PUNCT
ftr-299	1991	1	the	the	DET
ftr-299	1991	2	facts	fact	NOUN
ftr-299	1991	3	and	and	CCONJ
ftr-299	1991	4	ultimate	ultimate	ADJ
ftr-299	1991	5	holding	holding	NOUN
ftr-299	1991	6	of	of	ADP
ftr-299	1991	7	this	this	DET
ftr-299	1991	8	§	§	PROPN
ftr-299	1991	9	183	183	NUM
ftr-299	1991	10	hobby	hobby	NOUN
ftr-299	1991	11	loss	loss	NOUN
ftr-299	1991	12	case	case	NOUN
ftr-299	1991	13	involving	involve	VERB
ftr-299	1991	14	a	a	DET
ftr-299	1991	15	horse	horse	NOUN
ftr-299	1991	16	breeding	breeding	NOUN
ftr-299	1991	17	activity	activity	NOUN
ftr-299	1991	18	conducted	conduct	VERB
ftr-299	1991	19	by	by	ADP
ftr-299	1991	20	two	two	NUM
ftr-299	1991	21	partners	partner	NOUN
ftr-299	1991	22	that	that	PRON
ftr-299	1991	23	spanned	span	VERB
ftr-299	1991	24	15	15	NUM
ftr-299	1991	25	years	year	NOUN
ftr-299	1991	26	without	without	ADP
ftr-299	1991	27	showing	show	VERB
ftr-299	1991	28	a	a	DET
ftr-299	1991	29	profit	profit	NOUN
ftr-299	1991	30	were	be	AUX
ftr-299	1991	31	unremarkable	unremarkable	ADJ
ftr-299	1991	32	.	.	PUNCT
ftr-299	1992	1	(	(	PUNCT
ftr-299	1992	2	because	because	SCONJ
ftr-299	1992	3	the	the	DET
ftr-299	1992	4	purported	purport	VERB
ftr-299	1992	5	partnership	partnership	NOUN
ftr-299	1992	6	was	be	AUX
ftr-299	1992	7	a	a	DET
ftr-299	1992	8	“	"	PUNCT
ftr-299	1992	9	small	small	ADJ
ftr-299	1992	10	partnership	partnership	NOUN
ftr-299	1992	11	”	"	PUNCT
ftr-299	1992	12	that	that	PRON
ftr-299	1992	13	did	do	AUX
ftr-299	1992	14	not	not	PART
ftr-299	1992	15	elect	elect	VERB
ftr-299	1992	16	to	to	PART
ftr-299	1992	17	have	have	VERB
ftr-299	1992	18	tefra	tefra	NOUN
ftr-299	1992	19	apply	apply	VERB
ftr-299	1992	20	,	,	PUNCT
ftr-299	1992	21	the	the	DET
ftr-299	1992	22	tax	tax	NOUN
ftr-299	1992	23	court	court	NOUN
ftr-299	1992	24	had	have	VERB
ftr-299	1992	25	jurisdiction	jurisdiction	NOUN
ftr-299	1992	26	to	to	PART
ftr-299	1992	27	review	review	VERB
ftr-299	1992	28	in	in	ADP
ftr-299	1992	29	individual	individual	ADJ
ftr-299	1992	30	deficiency	deficiency	NOUN
ftr-299	1992	31	cases	case	NOUN
ftr-299	1992	32	items	item	NOUN
ftr-299	1992	33	otherwise	otherwise	ADV
ftr-299	1992	34	subject	subject	ADJ
ftr-299	1992	35	to	to	ADP
ftr-299	1992	36	partnership	partnership	NOUN
ftr-299	1992	37	-	-	PUNCT
ftr-299	1992	38	level	level	NOUN
ftr-299	1992	39	proceedings	proceeding	NOUN
ftr-299	1992	40	,	,	PUNCT
ftr-299	1992	41	including	include	VERB
ftr-299	1992	42	the	the	DET
ftr-299	1992	43	disputed	dispute	VERB
ftr-299	1992	44	losses	loss	NOUN
ftr-299	1992	45	from	from	ADP
ftr-299	1992	46	the	the	DET
ftr-299	1992	47	horse	horse	NOUN
ftr-299	1992	48	-	-	PUNCT
ftr-299	1992	49	breeding	breeding	NOUN
ftr-299	1992	50	activity	activity	NOUN
ftr-299	1992	51	.	.	PUNCT
ftr-299	1992	52	)	)	PUNCT
ftr-299	1993	1	every	every	DET
ftr-299	1993	2	one	one	NUM
ftr-299	1993	3	of	of	ADP
ftr-299	1993	4	the	the	DET
ftr-299	1993	5	nine	nine	NUM
ftr-299	1993	6	factors	factor	NOUN
ftr-299	1993	7	of	of	ADP
ftr-299	1993	8	reg	reg	NOUN
ftr-299	1993	9	.	.	PUNCT
ftr-299	1994	1	§	§	PROPN
ftr-299	1994	2	1.183	1.183	NUM
ftr-299	1994	3	-	-	NUM
ftr-299	1994	4	2(b	2(b	NUM
ftr-299	1994	5	)	)	PUNCT
ftr-299	1994	6	favored	favor	VERB
ftr-299	1994	7	the	the	DET
ftr-299	1994	8	irs	irs	PROPN
ftr-299	1994	9	.	.	PUNCT
ftr-299	1995	1	however	however	ADV
ftr-299	1995	2	,	,	PUNCT
ftr-299	1995	3	two	two	NUM
ftr-299	1995	4	aspects	aspect	NOUN
ftr-299	1995	5	of	of	ADP
ftr-299	1995	6	the	the	DET
ftr-299	1995	7	case	case	NOUN
ftr-299	1995	8	stand	stand	VERB
ftr-299	1995	9	out	out	ADP
ftr-299	1995	10	.	.	PUNCT
ftr-299	1996	1	first	first	ADV
ftr-299	1996	2	,	,	PUNCT
ftr-299	1996	3	the	the	DET
ftr-299	1996	4	court	court	NOUN
ftr-299	1996	5	(	(	PUNCT
ftr-299	1996	6	judge	judge	PROPN
ftr-299	1996	7	laro	laro	PROPN
ftr-299	1996	8	)	)	PUNCT
ftr-299	1996	9	reiterated	reiterate	VERB
ftr-299	1996	10	that	that	SCONJ
ftr-299	1996	11	§	§	PROPN
ftr-299	1996	12	183	183	NUM
ftr-299	1996	13	“	"	PUNCT
ftr-299	1996	14	does	do	AUX
ftr-299	1996	15	not	not	PART
ftr-299	1996	16	apply	apply	VERB
ftr-299	1996	17	only	only	ADV
ftr-299	1996	18	to	to	ADP
ftr-299	1996	19	wealthy	wealthy	ADJ
ftr-299	1996	20	taxpayers	taxpayer	NOUN
ftr-299	1996	21	who	who	PRON
ftr-299	1996	22	engage	engage	VERB
ftr-299	1996	23	in	in	ADP
ftr-299	1996	24	unprofitable	unprofitable	ADJ
ftr-299	1996	25	activities	activity	NOUN
ftr-299	1996	26	to	to	PART
ftr-299	1996	27	create	create	VERB
ftr-299	1996	28	‘	'	PUNCT
ftr-299	1996	29	paper	paper	NOUN
ftr-299	1996	30	’	'	PUNCT
ftr-299	1996	31	losses	loss	NOUN
ftr-299	1996	32	to	to	PART
ftr-299	1996	33	offset	offset	VERB
ftr-299	1996	34	against	against	ADP
ftr-299	1996	35	unrelated	unrelated	ADJ
ftr-299	1996	36	income	income	NOUN
ftr-299	1996	37	.	.	PUNCT
ftr-299	1996	38	”	"	PUNCT
ftr-299	1997	1	(	(	PUNCT
ftr-299	1997	2	this	this	DET
ftr-299	1997	3	case	case	NOUN
ftr-299	1997	4	involved	involve	VERB
ftr-299	1997	5	middle	middle	ADJ
ftr-299	1997	6	-	-	PUNCT
ftr-299	1997	7	income	income	NOUN
ftr-299	1997	8	wage	wage	NOUN
ftr-299	1997	9	earners	earner	NOUN
ftr-299	1997	10	.	.	PUNCT
ftr-299	1997	11	)	)	PUNCT
ftr-299	1998	1	the	the	DET
ftr-299	1998	2	analysis	analysis	NOUN
ftr-299	1998	3	simply	simply	ADV
ftr-299	1998	4	“	"	PUNCT
ftr-299	1998	5	compares	compare	VERB
ftr-299	1998	6	the	the	DET
ftr-299	1998	7	income	income	NOUN
ftr-299	1998	8	generated	generate	VERB
ftr-299	1998	9	by	by	ADP
ftr-299	1998	10	an	an	DET
ftr-299	1998	11	activity	activity	NOUN
ftr-299	1998	12	with	with	ADP
ftr-299	1998	13	the	the	DET
ftr-299	1998	14	taxpayer	taxpayer	NOUN
ftr-299	1998	15	’s	’s	PART
ftr-299	1998	16	taxable	taxable	ADJ
ftr-299	1998	17	income	income	NOUN
ftr-299	1998	18	from	from	ADP
ftr-299	1998	19	320	320	NUM
ftr-299	1998	20	florida	florida	PROPN
ftr-299	1998	21	tax	tax	NOUN
ftr-299	1998	22	review	review	NOUN
ftr-299	1998	23	[	[	X
ftr-299	1998	24	vol	vol	NOUN
ftr-299	1998	25	.	.	PUNCT
ftr-299	1999	1	15:5	15:5	NUM
ftr-299	1999	2	sources	source	NOUN
ftr-299	1999	3	other	other	ADJ
ftr-299	1999	4	than	than	ADP
ftr-299	1999	5	the	the	DET
ftr-299	1999	6	activity	activity	NOUN
ftr-299	1999	7	and	and	CCONJ
ftr-299	1999	8	quer[ies	quer[ie	NOUN
ftr-299	1999	9	]	]	PUNCT
ftr-299	1999	10	whether	whether	SCONJ
ftr-299	1999	11	the	the	DET
ftr-299	1999	12	taxpayer	taxpayer	NOUN
ftr-299	1999	13	’s	’s	PART
ftr-299	1999	14	ability	ability	NOUN
ftr-299	1999	15	to	to	PART
ftr-299	1999	16	earn	earn	VERB
ftr-299	1999	17	income	income	NOUN
ftr-299	1999	18	elsewhere	elsewhere	ADV
ftr-299	1999	19	allows	allow	VERB
ftr-299	1999	20	her	she	PRON
ftr-299	1999	21	to	to	PART
ftr-299	1999	22	finance	finance	VERB
ftr-299	1999	23	an	an	DET
ftr-299	1999	24	otherwise	otherwise	ADV
ftr-299	1999	25	unprofitable	unprofitable	ADJ
ftr-299	1999	26	activity	activity	NOUN
ftr-299	1999	27	from	from	ADP
ftr-299	1999	28	which	which	PRON
ftr-299	1999	29	she	she	PRON
ftr-299	1999	30	derives	derive	VERB
ftr-299	1999	31	some	some	DET
ftr-299	1999	32	personal	personal	ADJ
ftr-299	1999	33	or	or	CCONJ
ftr-299	1999	34	tax	tax	NOUN
ftr-299	1999	35	benefits	benefit	NOUN
ftr-299	1999	36	.	.	PUNCT
ftr-299	1999	37	”	"	PUNCT
ftr-299	1999	38	between	between	ADP
ftr-299	1999	39	1993	1993	NUM
ftr-299	1999	40	and	and	CCONJ
ftr-299	1999	41	2008	2008	NUM
ftr-299	1999	42	,	,	PUNCT
ftr-299	1999	43	the	the	DET
ftr-299	1999	44	taxpayers	taxpayer	NOUN
ftr-299	1999	45	together	together	ADV
ftr-299	1999	46	had	have	VERB
ftr-299	1999	47	a	a	DET
ftr-299	1999	48	combined	combine	VERB
ftr-299	1999	49	wage	wage	NOUN
ftr-299	1999	50	income	income	NOUN
ftr-299	1999	51	of	of	ADP
ftr-299	1999	52	$	$	SYM
ftr-299	1999	53	1.2	1.2	NUM
ftr-299	1999	54	million	million	NUM
ftr-299	1999	55	.	.	PUNCT
ftr-299	2000	1	the	the	DET
ftr-299	2000	2	horse	horse	NOUN
ftr-299	2000	3	breeding	breeding	NOUN
ftr-299	2000	4	activity	activity	NOUN
ftr-299	2000	5	over	over	ADP
ftr-299	2000	6	that	that	DET
ftr-299	2000	7	period	period	NOUN
ftr-299	2000	8	was	be	AUX
ftr-299	2000	9	less	less	ADJ
ftr-299	2000	10	than	than	ADP
ftr-299	2000	11	$	$	SYM
ftr-299	2000	12	15,000	15,000	NUM
ftr-299	2000	13	,	,	PUNCT
ftr-299	2000	14	but	but	CCONJ
ftr-299	2000	15	it	it	PRON
ftr-299	2000	16	incurred	incur	VERB
ftr-299	2000	17	more	more	ADJ
ftr-299	2000	18	than	than	ADP
ftr-299	2000	19	$	$	SYM
ftr-299	2000	20	1.6	1.6	NUM
ftr-299	2000	21	million	million	NUM
ftr-299	2000	22	in	in	ADP
ftr-299	2000	23	expenses	expense	NOUN
ftr-299	2000	24	.	.	PUNCT
ftr-299	2001	1	the	the	DET
ftr-299	2001	2	taxpayers	taxpayer	NOUN
ftr-299	2001	3	financed	finance	VERB
ftr-299	2001	4	these	these	DET
ftr-299	2001	5	expenses	expense	NOUN
ftr-299	2001	6	using	use	VERB
ftr-299	2001	7	their	their	PRON
ftr-299	2001	8	wage	wage	NOUN
ftr-299	2001	9	income	income	NOUN
ftr-299	2001	10	,	,	PUNCT
ftr-299	2001	11	life	life	NOUN
ftr-299	2001	12	insurance	insurance	NOUN
ftr-299	2001	13	proceeds	proceed	NOUN
ftr-299	2001	14	,	,	PUNCT
ftr-299	2001	15	a	a	DET
ftr-299	2001	16	home	home	NOUN
ftr-299	2001	17	equity	equity	NOUN
ftr-299	2001	18	loan	loan	NOUN
ftr-299	2001	19	,	,	PUNCT
ftr-299	2001	20	and	and	CCONJ
ftr-299	2001	21	personal	personal	ADJ
ftr-299	2001	22	savings	saving	NOUN
ftr-299	2001	23	.	.	PUNCT
ftr-299	2002	1	“	"	PUNCT
ftr-299	2002	2	the	the	DET
ftr-299	2002	3	income	income	NOUN
ftr-299	2002	4	and	and	CCONJ
ftr-299	2002	5	funds	fund	NOUN
ftr-299	2002	6	from	from	ADP
ftr-299	2002	7	these	these	DET
ftr-299	2002	8	other	other	ADJ
ftr-299	2002	9	sources	source	NOUN
ftr-299	2002	10	thus	thus	ADV
ftr-299	2002	11	enabled	enable	VERB
ftr-299	2002	12	petitioners	petitioner	NOUN
ftr-299	2002	13	to	to	PART
ftr-299	2002	14	engage	engage	VERB
ftr-299	2002	15	in	in	ADP
ftr-299	2002	16	their	their	PRON
ftr-299	2002	17	horse	horse	NOUN
ftr-299	2002	18	-	-	PUNCT
ftr-299	2002	19	breeding	breeding	NOUN
ftr-299	2002	20	activity	activity	NOUN
ftr-299	2002	21	that	that	PRON
ftr-299	2002	22	...	...	PUNCT
ftr-299	2002	23	ha[d	ha[d	NOUN
ftr-299	2002	24	]	]	X
ftr-299	2002	25	strong	strong	ADJ
ftr-299	2002	26	personal	personal	ADJ
ftr-299	2002	27	elements	element	NOUN
ftr-299	2002	28	.	.	PUNCT
ftr-299	2002	29	”	"	PUNCT
ftr-299	2003	1	the	the	DET
ftr-299	2003	2	second	second	ADJ
ftr-299	2003	3	significant	significant	ADJ
ftr-299	2003	4	aspect	aspect	NOUN
ftr-299	2003	5	of	of	ADP
ftr-299	2003	6	the	the	DET
ftr-299	2003	7	case	case	NOUN
ftr-299	2003	8	is	be	AUX
ftr-299	2003	9	the	the	DET
ftr-299	2003	10	court	court	NOUN
ftr-299	2003	11	’s	’s	PART
ftr-299	2003	12	observations	observation	NOUN
ftr-299	2003	13	about	about	ADP
ftr-299	2003	14	witnesses	witness	NOUN
ftr-299	2003	15	’	'	PUNCT
ftr-299	2003	16	credibility	credibility	NOUN
ftr-299	2003	17	and	and	CCONJ
ftr-299	2003	18	uncontradicted	uncontradicted	ADJ
ftr-299	2003	19	testimony	testimony	NOUN
ftr-299	2003	20	,	,	PUNCT
ftr-299	2003	21	with	with	ADP
ftr-299	2003	22	respect	respect	NOUN
ftr-299	2003	23	to	to	ADP
ftr-299	2003	24	which	which	PRON
ftr-299	2003	25	the	the	DET
ftr-299	2003	26	court	court	NOUN
ftr-299	2003	27	stated	state	VERB
ftr-299	2003	28	as	as	SCONJ
ftr-299	2003	29	follows	follow	VERB
ftr-299	2003	30	:	:	PUNCT
ftr-299	2003	31	we	we	PRON
ftr-299	2003	32	determine	determine	VERB
ftr-299	2003	33	the	the	DET
ftr-299	2003	34	credibility	credibility	NOUN
ftr-299	2003	35	of	of	ADP
ftr-299	2003	36	each	each	DET
ftr-299	2003	37	witness	witness	NOUN
ftr-299	2003	38	,	,	PUNCT
ftr-299	2003	39	weigh	weigh	VERB
ftr-299	2003	40	each	each	DET
ftr-299	2003	41	piece	piece	NOUN
ftr-299	2003	42	of	of	ADP
ftr-299	2003	43	evidence	evidence	NOUN
ftr-299	2003	44	,	,	PUNCT
ftr-299	2003	45	draw	draw	VERB
ftr-299	2003	46	appropriate	appropriate	ADJ
ftr-299	2003	47	inferences	inference	NOUN
ftr-299	2003	48	,	,	PUNCT
ftr-299	2003	49	and	and	CCONJ
ftr-299	2003	50	choose	choose	VERB
ftr-299	2003	51	between	between	ADP
ftr-299	2003	52	conflicting	conflicting	ADJ
ftr-299	2003	53	inferences	inference	NOUN
ftr-299	2003	54	in	in	ADP
ftr-299	2003	55	finding	find	VERB
ftr-299	2003	56	the	the	DET
ftr-299	2003	57	facts	fact	NOUN
ftr-299	2003	58	of	of	ADP
ftr-299	2003	59	a	a	DET
ftr-299	2003	60	case	case	NOUN
ftr-299	2003	61	.	.	PUNCT
ftr-299	2004	1	the	the	DET
ftr-299	2004	2	mere	mere	ADJ
ftr-299	2004	3	fact	fact	NOUN
ftr-299	2004	4	that	that	SCONJ
ftr-299	2004	5	one	one	NUM
ftr-299	2004	6	party	party	NOUN
ftr-299	2004	7	presents	present	VERB
ftr-299	2004	8	unopposed	unopposed	ADJ
ftr-299	2004	9	testimony	testimony	NOUN
ftr-299	2004	10	does	do	AUX
ftr-299	2004	11	not	not	PART
ftr-299	2004	12	necessarily	necessarily	ADV
ftr-299	2004	13	mean	mean	VERB
ftr-299	2004	14	that	that	SCONJ
ftr-299	2004	15	the	the	DET
ftr-299	2004	16	elicited	elicited	ADJ
ftr-299	2004	17	testimony	testimony	NOUN
ftr-299	2004	18	will	will	AUX
ftr-299	2004	19	result	result	VERB
ftr-299	2004	20	in	in	ADP
ftr-299	2004	21	a	a	DET
ftr-299	2004	22	finding	finding	NOUN
ftr-299	2004	23	of	of	ADP
ftr-299	2004	24	fact	fact	NOUN
ftr-299	2004	25	in	in	ADP
ftr-299	2004	26	that	that	DET
ftr-299	2004	27	party	party	NOUN
ftr-299	2004	28	’s	’s	PART
ftr-299	2004	29	favor	favor	NOUN
ftr-299	2004	30	.	.	PUNCT
ftr-299	2005	1	we	we	PRON
ftr-299	2005	2	will	will	AUX
ftr-299	2005	3	not	not	PART
ftr-299	2005	4	accept	accept	VERB
ftr-299	2005	5	a	a	DET
ftr-299	2005	6	witness	witness	NOUN
ftr-299	2005	7	’	'	PUNCT
ftr-299	2005	8	testimony	testimony	NOUN
ftr-299	2005	9	on	on	ADP
ftr-299	2005	10	its	its	PRON
ftr-299	2005	11	face	face	NOUN
ftr-299	2005	12	if	if	SCONJ
ftr-299	2005	13	we	we	PRON
ftr-299	2005	14	find	find	VERB
ftr-299	2005	15	that	that	SCONJ
ftr-299	2005	16	our	our	PRON
ftr-299	2005	17	impression	impression	NOUN
ftr-299	2005	18	of	of	ADP
ftr-299	2005	19	the	the	DET
ftr-299	2005	20	witness	witness	NOUN
ftr-299	2005	21	coupled	couple	VERB
ftr-299	2005	22	with	with	ADP
ftr-299	2005	23	our	our	PRON
ftr-299	2005	24	review	review	NOUN
ftr-299	2005	25	of	of	ADP
ftr-299	2005	26	the	the	DET
ftr-299	2005	27	credible	credible	ADJ
ftr-299	2005	28	facts	fact	NOUN
ftr-299	2005	29	at	at	ADP
ftr-299	2005	30	hand	hand	NOUN
ftr-299	2005	31	conveys	convey	VERB
ftr-299	2005	32	to	to	ADP
ftr-299	2005	33	us	we	PRON
ftr-299	2005	34	an	an	DET
ftr-299	2005	35	understanding	understanding	NOUN
ftr-299	2005	36	contrary	contrary	ADJ
ftr-299	2005	37	to	to	ADP
ftr-299	2005	38	the	the	DET
ftr-299	2005	39	spoken	spoken	ADJ
ftr-299	2005	40	word	word	NOUN
ftr-299	2005	41	.	.	PUNCT
ftr-299	2006	1			NOUN
ftr-299	2006	2	one	one	NUM
ftr-299	2006	3	witness	witness	NOUN
ftr-299	2006	4	’s	’s	PART
ftr-299	2006	5	testimony	testimony	NOUN
ftr-299	2006	6	was	be	AUX
ftr-299	2006	7	“	"	PUNCT
ftr-299	2006	8	ambiguous	ambiguous	ADJ
ftr-299	2006	9	,	,	PUNCT
ftr-299	2006	10	equivocal	equivocal	ADJ
ftr-299	2006	11	,	,	PUNCT
ftr-299	2006	12	and	and	CCONJ
ftr-299	2006	13	sometimes	sometimes	ADV
ftr-299	2006	14	evasive	evasive	ADJ
ftr-299	2006	15	,	,	PUNCT
ftr-299	2006	16	”	"	PUNCT
ftr-299	2006	17	and	and	CCONJ
ftr-299	2006	18	the	the	DET
ftr-299	2006	19	other	other	ADJ
ftr-299	2006	20	’s	’s	NOUN
ftr-299	2006	21	,	,	PUNCT
ftr-299	2006	22	while	while	SCONJ
ftr-299	2006	23	“	"	PUNCT
ftr-299	2006	24	credible	credible	ADJ
ftr-299	2006	25	”	"	PUNCT
ftr-299	2006	26	was	be	AUX
ftr-299	2006	27	“	"	PUNCT
ftr-299	2006	28	unhelpful	unhelpful	ADJ
ftr-299	2006	29	and	and	CCONJ
ftr-299	2006	30	unreliable	unreliable	ADJ
ftr-299	2006	31	.	.	PUNCT
ftr-299	2006	32	”	"	PUNCT
ftr-299	2007	1	d.	d.	PROPN
ftr-299	2007	2	deductions	deduction	NOUN
ftr-299	2007	3	and	and	CCONJ
ftr-299	2007	4	credits	credit	NOUN
ftr-299	2007	5	for	for	ADP
ftr-299	2007	6	personal	personal	ADJ
ftr-299	2007	7	expenses	expense	NOUN
ftr-299	2007	8	1	1	NUM
ftr-299	2007	9	.	.	PUNCT
ftr-299	2007	10	is	be	AUX
ftr-299	2007	11	this	this	PRON
ftr-299	2007	12	a	a	DET
ftr-299	2007	13	casualty	casualty	NOUN
ftr-299	2007	14	loss	loss	NOUN
ftr-299	2007	15	in	in	ADP
ftr-299	2007	16	limbo	limbo	NOUN
ftr-299	2007	17	?	?	PUNCT
ftr-299	2008	1	alphonso	alphonso	PROPN
ftr-299	2008	2	v.	v.	PROPN
ftr-299	2008	3	commissioner	commissioner	PROPN
ftr-299	2008	4	,	,	PUNCT
ftr-299	2008	5	136	136	NUM
ftr-299	2008	6	t.c	t.c	PROPN
ftr-299	2008	7	.	.	PROPN
ftr-299	2008	8	247	247	NUM
ftr-299	2008	9	(	(	PUNCT
ftr-299	2008	10	3/16/11	3/16/11	NUM
ftr-299	2008	11	)	)	PUNCT
ftr-299	2008	12	.	.	PUNCT
ftr-299	2009	1	the	the	DET
ftr-299	2009	2	taxpayer	taxpayer	NOUN
ftr-299	2009	3	owned	own	VERB
ftr-299	2009	4	stock	stock	NOUN
ftr-299	2009	5	in	in	ADP
ftr-299	2009	6	a	a	DET
ftr-299	2009	7	n.y	n.y	PROPN
ftr-299	2009	8	.	.	PROPN
ftr-299	2009	9	cooperative	cooperative	ADJ
ftr-299	2009	10	housing	housing	NOUN
ftr-299	2009	11	corporation	corporation	NOUN
ftr-299	2009	12	from	from	ADP
ftr-299	2009	13	which	which	PRON
ftr-299	2009	14	she	she	PRON
ftr-299	2009	15	rented	rent	VERB
ftr-299	2009	16	an	an	DET
ftr-299	2009	17	apartment	apartment	NOUN
ftr-299	2009	18	as	as	ADP
ftr-299	2009	19	her	her	PRON
ftr-299	2009	20	personal	personal	ADJ
ftr-299	2009	21	residence	residence	NOUN
ftr-299	2009	22	.	.	PUNCT
ftr-299	2010	1	when	when	SCONJ
ftr-299	2010	2	a	a	DET
ftr-299	2010	3	retaining	retain	VERB
ftr-299	2010	4	wall	wall	NOUN
ftr-299	2010	5	on	on	ADP
ftr-299	2010	6	the	the	DET
ftr-299	2010	7	grounds	ground	NOUN
ftr-299	2010	8	of	of	ADP
ftr-299	2010	9	the	the	DET
ftr-299	2010	10	apartment	apartment	NOUN
ftr-299	2010	11	complex	complex	NOUN
ftr-299	2010	12	collapsed	collapse	VERB
ftr-299	2010	13	,	,	PUNCT
ftr-299	2010	14	the	the	DET
ftr-299	2010	15	corporation	corporation	NOUN
ftr-299	2010	16	levied	levy	VERB
ftr-299	2010	17	an	an	DET
ftr-299	2010	18	assessment	assessment	NOUN
ftr-299	2010	19	for	for	ADP
ftr-299	2010	20	the	the	DET
ftr-299	2010	21	cost	cost	NOUN
ftr-299	2010	22	of	of	ADP
ftr-299	2010	23	repairs	repair	NOUN
ftr-299	2010	24	,	,	PUNCT
ftr-299	2010	25	and	and	CCONJ
ftr-299	2010	26	the	the	DET
ftr-299	2010	27	taxpayer	taxpayer	NOUN
ftr-299	2010	28	paid	pay	VERB
ftr-299	2010	29	$	$	SYM
ftr-299	2010	30	26,390	26,390	NUM
ftr-299	2010	31	,	,	PUNCT
ftr-299	2010	32	with	with	ADP
ftr-299	2010	33	respect	respect	NOUN
ftr-299	2010	34	to	to	ADP
ftr-299	2010	35	which	which	PRON
ftr-299	2010	36	she	she	PRON
ftr-299	2010	37	claimed	claim	VERB
ftr-299	2010	38	a	a	DET
ftr-299	2010	39	casualty	casualty	NOUN
ftr-299	2010	40	loss	loss	NOUN
ftr-299	2010	41	deduction	deduction	NOUN
ftr-299	2010	42	of	of	ADP
ftr-299	2010	43	$	$	SYM
ftr-299	2010	44	23,188	23,188	NUM
ftr-299	2010	45	(	(	PUNCT
ftr-299	2010	46	reflecting	reflect	VERB
ftr-299	2010	47	computational	computational	ADJ
ftr-299	2010	48	limitations	limitation	NOUN
ftr-299	2010	49	in	in	ADP
ftr-299	2010	50	§	§	PROPN
ftr-299	2010	51	163(h	163(h	NOUN
ftr-299	2010	52	)	)	PUNCT
ftr-299	2010	53	)	)	PUNCT
ftr-299	2010	54	.	.	PUNCT
ftr-299	2011	1	the	the	DET
ftr-299	2011	2	irs	irs	PROPN
ftr-299	2011	3	disallowed	disallow	VERB
ftr-299	2011	4	the	the	DET
ftr-299	2011	5	deduction	deduction	NOUN
ftr-299	2011	6	,	,	PUNCT
ftr-299	2011	7	and	and	CCONJ
ftr-299	2011	8	the	the	DET
ftr-299	2011	9	tax	tax	NOUN
ftr-299	2011	10	court	court	NOUN
ftr-299	2011	11	(	(	PUNCT
ftr-299	2011	12	judge	judge	NOUN
ftr-299	2011	13	chiechi	chiechi	PROPN
ftr-299	2011	14	)	)	PUNCT
ftr-299	2011	15	upheld	uphold	VERB
ftr-299	2011	16	the	the	DET
ftr-299	2011	17	disallowance	disallowance	NOUN
ftr-299	2011	18	.	.	PUNCT
ftr-299	2012	1	judge	judge	PROPN
ftr-299	2012	2	chiechi	chiechi	PROPN
ftr-299	2012	3	reasoned	reason	VERB
ftr-299	2012	4	that	that	SCONJ
ftr-299	2012	5	under	under	ADP
ftr-299	2012	6	the	the	DET
ftr-299	2012	7	relevant	relevant	ADJ
ftr-299	2012	8	state	state	NOUN
ftr-299	2012	9	law	law	NOUN
ftr-299	2012	10	and	and	CCONJ
ftr-299	2012	11	controlling	control	VERB
ftr-299	2012	12	legal	legal	ADJ
ftr-299	2012	13	instruments	instrument	NOUN
ftr-299	2012	14	,	,	PUNCT
ftr-299	2012	15	the	the	DET
ftr-299	2012	16	taxpayer	taxpayer	NOUN
ftr-299	2012	17	had	have	VERB
ftr-299	2012	18	no	no	DET
ftr-299	2012	19	property	property	NOUN
ftr-299	2012	20	interest	interest	NOUN
ftr-299	2012	21	in	in	ADP
ftr-299	2012	22	the	the	DET
ftr-299	2012	23	retaining	retain	VERB
ftr-299	2012	24	wall	wall	NOUN
ftr-299	2012	25	,	,	PUNCT
ftr-299	2012	26	which	which	PRON
ftr-299	2012	27	was	be	AUX
ftr-299	2012	28	part	part	NOUN
ftr-299	2012	29	of	of	ADP
ftr-299	2012	30	the	the	DET
ftr-299	2012	31	common	common	ADJ
ftr-299	2012	32	grounds	ground	NOUN
ftr-299	2012	33	—	—	PUNCT
ftr-299	2012	34	nothing	nothing	PRON
ftr-299	2012	35	in	in	ADP
ftr-299	2012	36	the	the	DET
ftr-299	2012	37	lease	lease	NOUN
ftr-299	2012	38	,	,	PUNCT
ftr-299	2012	39	the	the	DET
ftr-299	2012	40	corporation	corporation	NOUN
ftr-299	2012	41	charter	charter	NOUN
ftr-299	2012	42	and	and	CCONJ
ftr-299	2012	43	by	by	ADP
ftr-299	2012	44	-	-	PUNCT
ftr-299	2012	45	laws	law	NOUN
ftr-299	2012	46	,	,	PUNCT
ftr-299	2012	47	or	or	CCONJ
ftr-299	2012	48	any	any	DET
ftr-299	2012	49	other	other	ADJ
ftr-299	2012	50	governing	govern	VERB
ftr-299	2012	51	documents	document	NOUN
ftr-299	2012	52	indicated	indicate	VERB
ftr-299	2012	53	that	that	SCONJ
ftr-299	2012	54	the	the	DET
ftr-299	2012	55	taxpayer	taxpayer	NOUN
ftr-299	2012	56	possessed	possess	VERB
ftr-299	2012	57	a	a	DET
ftr-299	2012	58	leasehold	leasehold	NOUN
ftr-299	2012	59	interest	interest	NOUN
ftr-299	2012	60	,	,	PUNCT
ftr-299	2012	61	an	an	DET
ftr-299	2012	62	easement	easement	NOUN
ftr-299	2012	63	,	,	PUNCT
ftr-299	2012	64	or	or	CCONJ
ftr-299	2012	65	any	any	DET
ftr-299	2012	66	other	other	ADJ
ftr-299	2012	67	property	property	NOUN
ftr-299	2012	68	interest	interest	NOUN
ftr-299	2012	69	in	in	ADP
ftr-299	2012	70	the	the	DET
ftr-299	2012	71	common	common	ADJ
ftr-299	2012	72	grounds	ground	NOUN
ftr-299	2012	73	.	.	PUNCT
ftr-299	2013	1	2014	2014	NUM
ftr-299	2013	2	]	]	PUNCT
ftr-299	2013	3	recent	recent	ADJ
ftr-299	2013	4	developments	development	NOUN
ftr-299	2013	5	in	in	ADP
ftr-299	2013	6	federal	federal	ADJ
ftr-299	2013	7	income	income	NOUN
ftr-299	2013	8	taxation	taxation	NOUN
ftr-299	2013	9	321	321	NUM
ftr-299	2013	10	finally	finally	ADV
ftr-299	2013	11	,	,	PUNCT
ftr-299	2013	12	judge	judge	NOUN
ftr-299	2013	13	chiechi	chiechi	PROPN
ftr-299	2013	14	rejected	reject	VERB
ftr-299	2013	15	the	the	DET
ftr-299	2013	16	taxpayer	taxpayer	NOUN
ftr-299	2013	17	’s	’s	PART
ftr-299	2013	18	argument	argument	NOUN
ftr-299	2013	19	that	that	SCONJ
ftr-299	2013	20	§	§	PROPN
ftr-299	2013	21	216	216	NUM
ftr-299	2013	22	,	,	PUNCT
ftr-299	2013	23	which	which	PRON
ftr-299	2013	24	allows	allow	VERB
ftr-299	2013	25	cooperative	cooperative	ADJ
ftr-299	2013	26	apartment	apartment	NOUN
ftr-299	2013	27	owners	owner	NOUN
ftr-299	2013	28	to	to	PART
ftr-299	2013	29	deduct	deduct	VERB
ftr-299	2013	30	their	their	PRON
ftr-299	2013	31	shares	share	NOUN
ftr-299	2013	32	of	of	ADP
ftr-299	2013	33	the	the	DET
ftr-299	2013	34	real	real	ADJ
ftr-299	2013	35	estate	estate	NOUN
ftr-299	2013	36	taxes	taxis	NOUN
ftr-299	2013	37	and	and	CCONJ
ftr-299	2013	38	mortgage	mortgage	NOUN
ftr-299	2013	39	interest	interest	NOUN
ftr-299	2013	40	paid	pay	VERB
ftr-299	2013	41	by	by	ADP
ftr-299	2013	42	the	the	DET
ftr-299	2013	43	cooperative	cooperative	ADJ
ftr-299	2013	44	corporation	corporation	NOUN
ftr-299	2013	45	,	,	PUNCT
ftr-299	2013	46	should	should	AUX
ftr-299	2013	47	be	be	AUX
ftr-299	2013	48	extended	extend	VERB
ftr-299	2013	49	by	by	ADP
ftr-299	2013	50	judicial	judicial	ADJ
ftr-299	2013	51	interpretation	interpretation	NOUN
ftr-299	2013	52	to	to	ADP
ftr-299	2013	53	casualty	casualty	NOUN
ftr-299	2013	54	losses	loss	NOUN
ftr-299	2013	55	.	.	PUNCT
ftr-299	2014	1	although	although	SCONJ
ftr-299	2014	2	judge	judge	NOUN
ftr-299	2014	3	chiechi	chiechi	PROPN
ftr-299	2014	4	rejected	reject	VERB
ftr-299	2014	5	the	the	DET
ftr-299	2014	6	irs	irs	PROPN
ftr-299	2014	7	’s	’s	PART
ftr-299	2014	8	argument	argument	NOUN
ftr-299	2014	9	that	that	SCONJ
ftr-299	2014	10	the	the	DET
ftr-299	2014	11	absence	absence	NOUN
ftr-299	2014	12	of	of	ADP
ftr-299	2014	13	a	a	DET
ftr-299	2014	14	reference	reference	NOUN
ftr-299	2014	15	to	to	ADP
ftr-299	2014	16	casualty	casualty	NOUN
ftr-299	2014	17	losses	loss	NOUN
ftr-299	2014	18	in	in	ADP
ftr-299	2014	19	§	§	PROPN
ftr-299	2014	20	216	216	NUM
ftr-299	2014	21	conclusively	conclusively	ADV
ftr-299	2014	22	determined	determined	ADJ
ftr-299	2014	23	that	that	SCONJ
ftr-299	2014	24	it	it	PRON
ftr-299	2014	25	did	do	AUX
ftr-299	2014	26	not	not	PART
ftr-299	2014	27	apply	apply	VERB
ftr-299	2014	28	to	to	ADP
ftr-299	2014	29	casualty	casualty	NOUN
ftr-299	2014	30	losses	loss	NOUN
ftr-299	2014	31	,	,	PUNCT
ftr-299	2014	32	after	after	ADP
ftr-299	2014	33	examining	examine	VERB
ftr-299	2014	34	the	the	DET
ftr-299	2014	35	legislative	legislative	ADJ
ftr-299	2014	36	history	history	NOUN
ftr-299	2014	37	she	she	PRON
ftr-299	2014	38	concluded	conclude	VERB
ftr-299	2014	39	that	that	SCONJ
ftr-299	2014	40	congress	congress	PROPN
ftr-299	2014	41	intended	intend	VERB
ftr-299	2014	42	§	§	PROPN
ftr-299	2014	43	216	216	NUM
ftr-299	2014	44	to	to	PART
ftr-299	2014	45	apply	apply	VERB
ftr-299	2014	46	only	only	ADV
ftr-299	2014	47	to	to	ADP
ftr-299	2014	48	interest	interest	NOUN
ftr-299	2014	49	and	and	CCONJ
ftr-299	2014	50	real	real	ADJ
ftr-299	2014	51	estate	estate	NOUN
ftr-299	2014	52	taxes	taxis	NOUN
ftr-299	2014	53	.	.	PUNCT
ftr-299	2015	1	a.	a.	NOUN
ftr-299	2015	2	no	no	PROPN
ftr-299	2015	3	,	,	PUNCT
ftr-299	2015	4	it	it	PRON
ftr-299	2015	5	’s	’	VERB
ftr-299	2015	6	not	not	PART
ftr-299	2015	7	in	in	ADP
ftr-299	2015	8	limbo	limbo	NOUN
ftr-299	2015	9	;	;	PUNCT
ftr-299	2015	10	the	the	DET
ftr-299	2015	11	loss	loss	NOUN
ftr-299	2015	12	is	be	AUX
ftr-299	2015	13	allowed	allow	VERB
ftr-299	2015	14	by	by	ADP
ftr-299	2015	15	the	the	DET
ftr-299	2015	16	second	second	ADJ
ftr-299	2015	17	circuit	circuit	NOUN
ftr-299	2015	18	.	.	PUNCT
ftr-299	2016	1	alphonso	alphonso	PROPN
ftr-299	2016	2	v.	v.	PROPN
ftr-299	2016	3	commissioner	commissioner	PROPN
ftr-299	2016	4	,	,	PUNCT
ftr-299	2016	5	708	708	NUM
ftr-299	2016	6	f.3d	f.3d	NUM
ftr-299	2016	7	344	344	NUM
ftr-299	2016	8	(	(	PUNCT
ftr-299	2016	9	2d	2d	NUM
ftr-299	2016	10	cir	cir	NOUN
ftr-299	2016	11	2/6/13	2/6/13	NUM
ftr-299	2016	12	)	)	PUNCT
ftr-299	2016	13	,	,	PUNCT
ftr-299	2016	14	rev’g	rev’g	PROPN
ftr-299	2016	15	136	136	NUM
ftr-299	2016	16	t.c	t.c	PROPN
ftr-299	2016	17	.	.	PROPN
ftr-299	2016	18	247	247	NUM
ftr-299	2016	19	(	(	PUNCT
ftr-299	2016	20	2011	2011	NUM
ftr-299	2016	21	)	)	PUNCT
ftr-299	2016	22	.	.	PUNCT
ftr-299	2017	1	the	the	DET
ftr-299	2017	2	second	second	ADJ
ftr-299	2017	3	circuit	circuit	NOUN
ftr-299	2017	4	,	,	PUNCT
ftr-299	2017	5	in	in	ADP
ftr-299	2017	6	an	an	DET
ftr-299	2017	7	opinion	opinion	NOUN
ftr-299	2017	8	by	by	ADP
ftr-299	2017	9	judge	judge	PROPN
ftr-299	2017	10	kearse	kearse	PROPN
ftr-299	2017	11	,	,	PUNCT
ftr-299	2017	12	reversed	reverse	VERB
ftr-299	2017	13	the	the	DET
ftr-299	2017	14	tax	tax	NOUN
ftr-299	2017	15	court	court	NOUN
ftr-299	2017	16	’s	’s	PART
ftr-299	2017	17	decision	decision	NOUN
ftr-299	2017	18	.	.	PUNCT
ftr-299	2018	1	the	the	DET
ftr-299	2018	2	court	court	NOUN
ftr-299	2018	3	of	of	ADP
ftr-299	2018	4	appeals	appeals	PROPN
ftr-299	2018	5	concluded	conclude	VERB
ftr-299	2018	6	that	that	SCONJ
ftr-299	2018	7	the	the	DET
ftr-299	2018	8	right	right	NOUN
ftr-299	2018	9	of	of	ADP
ftr-299	2018	10	a	a	DET
ftr-299	2018	11	stockholder	stockholder	NOUN
ftr-299	2018	12	in	in	ADP
ftr-299	2018	13	a	a	DET
ftr-299	2018	14	cooperative	cooperative	ADJ
ftr-299	2018	15	housing	housing	NOUN
ftr-299	2018	16	corporation	corporation	NOUN
ftr-299	2018	17	to	to	PART
ftr-299	2018	18	use	use	VERB
ftr-299	2018	19	the	the	DET
ftr-299	2018	20	grounds	ground	NOUN
ftr-299	2018	21	and	and	CCONJ
ftr-299	2018	22	to	to	PART
ftr-299	2018	23	exclude	exclude	VERB
ftr-299	2018	24	persons	person	NOUN
ftr-299	2018	25	who	who	PRON
ftr-299	2018	26	are	be	AUX
ftr-299	2018	27	not	not	PART
ftr-299	2018	28	tenants	tenant	NOUN
ftr-299	2018	29	or	or	CCONJ
ftr-299	2018	30	the	the	DET
ftr-299	2018	31	guests	guest	NOUN
ftr-299	2018	32	of	of	ADP
ftr-299	2018	33	tenants	tenant	NOUN
ftr-299	2018	34	,	,	PUNCT
ftr-299	2018	35	coupled	couple	VERB
ftr-299	2018	36	with	with	ADP
ftr-299	2018	37	obligations	obligation	NOUN
ftr-299	2018	38	as	as	ADP
ftr-299	2018	39	a	a	DET
ftr-299	2018	40	tenant	tenant	NOUN
ftr-299	2018	41	stockholder	stockholder	NOUN
ftr-299	2018	42	under	under	ADP
ftr-299	2018	43	the	the	DET
ftr-299	2018	44	cooperative	cooperative	ADJ
ftr-299	2018	45	lease	lease	NOUN
ftr-299	2018	46	,	,	PUNCT
ftr-299	2018	47	constituted	constitute	VERB
ftr-299	2018	48	a	a	DET
ftr-299	2018	49	property	property	NOUN
ftr-299	2018	50	interest	interest	NOUN
ftr-299	2018	51	in	in	ADP
ftr-299	2018	52	the	the	DET
ftr-299	2018	53	land	land	NOUN
ftr-299	2018	54	sufficient	sufficient	ADJ
ftr-299	2018	55	to	to	PART
ftr-299	2018	56	entitle	entitle	VERB
ftr-299	2018	57	the	the	DET
ftr-299	2018	58	taxpayer	taxpayer	NOUN
ftr-299	2018	59	to	to	ADP
ftr-299	2018	60	the	the	DET
ftr-299	2018	61	claimed	claim	VERB
ftr-299	2018	62	casualty	casualty	NOUN
ftr-299	2018	63	loss	loss	NOUN
ftr-299	2018	64	deduction	deduction	NOUN
ftr-299	2018	65	.	.	PUNCT
ftr-299	2019	1	2	2	X
ftr-299	2019	2	.	.	X
ftr-299	2019	3	home	home	NOUN
ftr-299	2019	4	mortgage	mortgage	NOUN
ftr-299	2019	5	interest	interest	NOUN
ftr-299	2019	6	is	be	AUX
ftr-299	2019	7	deductible	deductible	ADJ
ftr-299	2019	8	only	only	ADV
ftr-299	2019	9	if	if	SCONJ
ftr-299	2019	10	you	you	PRON
ftr-299	2019	11	actually	actually	ADV
ftr-299	2019	12	pay	pay	VERB
ftr-299	2019	13	it	it	PRON
ftr-299	2019	14	.	.	PUNCT
ftr-299	2020	1	smoker	smoker	PROPN
ftr-299	2020	2	v.	v.	ADP
ftr-299	2020	3	commissioner	commissioner	PROPN
ftr-299	2020	4	,	,	PUNCT
ftr-299	2020	5	t.c	t.c	PROPN
ftr-299	2020	6	.	.	PROPN
ftr-299	2020	7	memo	memo	NOUN
ftr-299	2020	8	.	.	PUNCT
ftr-299	2021	1	2013	2013	NUM
ftr-299	2021	2	-	-	SYM
ftr-299	2021	3	56	56	NUM
ftr-299	2021	4	(	(	PUNCT
ftr-299	2021	5	2/21/13	2/21/13	NUM
ftr-299	2021	6	)	)	PUNCT
ftr-299	2021	7	.	.	PUNCT
ftr-299	2022	1	for	for	ADP
ftr-299	2022	2	the	the	DET
ftr-299	2022	3	years	year	NOUN
ftr-299	2022	4	in	in	ADP
ftr-299	2022	5	question	question	NOUN
ftr-299	2022	6	,	,	PUNCT
ftr-299	2022	7	the	the	DET
ftr-299	2022	8	taxpayer	taxpayer	NOUN
ftr-299	2022	9	paid	pay	VERB
ftr-299	2022	10	over	over	ADP
ftr-299	2022	11	$	$	SYM
ftr-299	2022	12	40,000	40,000	NUM
ftr-299	2022	13	of	of	ADP
ftr-299	2022	14	home	home	NOUN
ftr-299	2022	15	mortgage	mortgage	NOUN
ftr-299	2022	16	interest	interest	NOUN
ftr-299	2022	17	and	and	CCONJ
ftr-299	2022	18	approximately	approximately	ADV
ftr-299	2022	19	$	$	SYM
ftr-299	2022	20	28,000	28,000	NUM
ftr-299	2022	21	of	of	ADP
ftr-299	2022	22	home	home	NOUN
ftr-299	2022	23	mortgage	mortgage	NOUN
ftr-299	2022	24	interest	interest	NOUN
ftr-299	2022	25	was	be	AUX
ftr-299	2022	26	deferred	defer	VERB
ftr-299	2022	27	and	and	CCONJ
ftr-299	2022	28	capitalized	capitalize	VERB
ftr-299	2022	29	into	into	ADP
ftr-299	2022	30	the	the	DET
ftr-299	2022	31	principal	principal	ADJ
ftr-299	2022	32	amount	amount	NOUN
ftr-299	2022	33	.	.	PUNCT
ftr-299	2023	1	although	although	SCONJ
ftr-299	2023	2	the	the	DET
ftr-299	2023	3	statutory	statutory	ADJ
ftr-299	2023	4	language	language	NOUN
ftr-299	2023	5	of	of	ADP
ftr-299	2023	6	§	§	PROPN
ftr-299	2023	7	163(h)(3	163(h)(3	NUM
ftr-299	2023	8	)	)	PUNCT
ftr-299	2023	9	allows	allow	VERB
ftr-299	2023	10	a	a	DET
ftr-299	2023	11	deduction	deduction	NOUN
ftr-299	2023	12	for	for	ADP
ftr-299	2023	13	qualified	qualified	ADJ
ftr-299	2023	14	residence	residence	NOUN
ftr-299	2023	15	interest	interest	NOUN
ftr-299	2023	16	that	that	PRON
ftr-299	2023	17	is	be	AUX
ftr-299	2023	18	“	"	PUNCT
ftr-299	2023	19	paid	pay	VERB
ftr-299	2023	20	or	or	CCONJ
ftr-299	2023	21	accrued	accrue	VERB
ftr-299	2023	22	”	"	PUNCT
ftr-299	2023	23	during	during	ADP
ftr-299	2023	24	the	the	DET
ftr-299	2023	25	taxable	taxable	ADJ
ftr-299	2023	26	year	year	NOUN
ftr-299	2023	27	,	,	PUNCT
ftr-299	2023	28	the	the	DET
ftr-299	2023	29	tax	tax	NOUN
ftr-299	2023	30	court	court	NOUN
ftr-299	2023	31	(	(	PUNCT
ftr-299	2023	32	judge	judge	PROPN
ftr-299	2023	33	laro	laro	PROPN
ftr-299	2023	34	)	)	PUNCT
ftr-299	2023	35	upheld	uphold	VERB
ftr-299	2023	36	the	the	DET
ftr-299	2023	37	denial	denial	NOUN
ftr-299	2023	38	of	of	ADP
ftr-299	2023	39	a	a	DET
ftr-299	2023	40	deduction	deduction	NOUN
ftr-299	2023	41	for	for	ADP
ftr-299	2023	42	the	the	DET
ftr-299	2023	43	accrued	accrue	VERB
ftr-299	2023	44	but	but	CCONJ
ftr-299	2023	45	unpaid	unpaid	ADJ
ftr-299	2023	46	interest	interest	NOUN
ftr-299	2023	47	,	,	PUNCT
ftr-299	2023	48	because	because	SCONJ
ftr-299	2023	49	the	the	DET
ftr-299	2023	50	taxpayer	taxpayer	NOUN
ftr-299	2023	51	was	be	AUX
ftr-299	2023	52	an	an	DET
ftr-299	2023	53	individual	individual	NOUN
ftr-299	2023	54	on	on	ADP
ftr-299	2023	55	the	the	DET
ftr-299	2023	56	cash	cash	NOUN
ftr-299	2023	57	method	method	NOUN
ftr-299	2023	58	—	—	PUNCT
ftr-299	2023	59	which	which	PRON
ftr-299	2023	60	is	be	AUX
ftr-299	2023	61	the	the	DET
ftr-299	2023	62	method	method	NOUN
ftr-299	2023	63	applicable	applicable	ADJ
ftr-299	2023	64	to	to	ADP
ftr-299	2023	65	all	all	DET
ftr-299	2023	66	individuals	individual	NOUN
ftr-299	2023	67	with	with	ADP
ftr-299	2023	68	respect	respect	NOUN
ftr-299	2023	69	to	to	ADP
ftr-299	2023	70	personal	personal	ADJ
ftr-299	2023	71	expenses	expense	NOUN
ftr-299	2023	72	.	.	PUNCT
ftr-299	2024	1	under	under	ADP
ftr-299	2024	2	wellestablished	wellestablished	ADJ
ftr-299	2024	3	precedents	precedent	NOUN
ftr-299	2024	4	,	,	PUNCT
ftr-299	2024	5	a	a	DET
ftr-299	2024	6	cash	cash	NOUN
ftr-299	2024	7	method	method	NOUN
ftr-299	2024	8	taxpayer	taxpayer	NOUN
ftr-299	2024	9	may	may	AUX
ftr-299	2024	10	deduct	deduct	VERB
ftr-299	2024	11	in	in	ADP
ftr-299	2024	12	any	any	DET
ftr-299	2024	13	taxable	taxable	ADJ
ftr-299	2024	14	year	year	NOUN
ftr-299	2024	15	only	only	ADV
ftr-299	2024	16	interest	interest	NOUN
ftr-299	2024	17	actually	actually	ADV
ftr-299	2024	18	paid	pay	VERB
ftr-299	2024	19	during	during	ADP
ftr-299	2024	20	that	that	DET
ftr-299	2024	21	taxable	taxable	ADJ
ftr-299	2024	22	year	year	NOUN
ftr-299	2024	23	.	.	PUNCT
ftr-299	2025	1	the	the	DET
ftr-299	2025	2	accrued	accrue	VERB
ftr-299	2025	3	but	but	CCONJ
ftr-299	2025	4	unpaid	unpaid	ADJ
ftr-299	2025	5	qualified	qualified	ADJ
ftr-299	2025	6	residence	residence	NOUN
ftr-299	2025	7	interest	interest	NOUN
ftr-299	2025	8	would	would	AUX
ftr-299	2025	9	not	not	PART
ftr-299	2025	10	be	be	AUX
ftr-299	2025	11	deductible	deductible	ADJ
ftr-299	2025	12	until	until	SCONJ
ftr-299	2025	13	actually	actually	ADV
ftr-299	2025	14	paid	pay	VERB
ftr-299	2025	15	.	.	PUNCT
ftr-299	2026	1	inasmuch	inasmuch	ADJ
ftr-299	2026	2	as	as	SCONJ
ftr-299	2026	3	no	no	DET
ftr-299	2026	4	evidence	evidence	NOUN
ftr-299	2026	5	was	be	AUX
ftr-299	2026	6	introduced	introduce	VERB
ftr-299	2026	7	to	to	PART
ftr-299	2026	8	show	show	VERB
ftr-299	2026	9	that	that	SCONJ
ftr-299	2026	10	taxpayer	taxpayer	NOUN
ftr-299	2026	11	relied	rely	VERB
ftr-299	2026	12	on	on	ADP
ftr-299	2026	13	professionals	professional	NOUN
ftr-299	2026	14	in	in	ADP
ftr-299	2026	15	preparation	preparation	NOUN
ftr-299	2026	16	of	of	ADP
ftr-299	2026	17	his	his	PRON
ftr-299	2026	18	tax	tax	NOUN
ftr-299	2026	19	return	return	NOUN
ftr-299	2026	20	,	,	PUNCT
ftr-299	2026	21	the	the	DET
ftr-299	2026	22	accuracy	accuracy	NOUN
ftr-299	2026	23	-	-	PUNCT
ftr-299	2026	24	related	relate	VERB
ftr-299	2026	25	penalty	penalty	NOUN
ftr-299	2026	26	was	be	AUX
ftr-299	2026	27	upheld	uphold	VERB
ftr-299	2026	28	.	.	PUNCT
ftr-299	2027	1	a.	a.	PROPN
ftr-299	2027	2	see	see	VERB
ftr-299	2027	3	here	here	ADV
ftr-299	2027	4	,	,	PUNCT
ftr-299	2027	5	mr	mr	PROPN
ftr-299	2027	6	.	.	PROPN
ftr-299	2027	7	&	&	CCONJ
ftr-299	2027	8	mrs	mrs	PROPN
ftr-299	2027	9	.	.	PROPN
ftr-299	2027	10	hargreaves	hargreaves	PROPN
ftr-299	2027	11	!	!	PUNCT
ftr-299	2028	1	hargreaves	hargreaves	PROPN
ftr-299	2028	2	v.	v.	PROPN
ftr-299	2028	3	commissioner	commissioner	PROPN
ftr-299	2028	4	,	,	PUNCT
ftr-299	2028	5	t.c	t.c	PROPN
ftr-299	2028	6	.	.	PROPN
ftr-299	2028	7	summ	summ	PROPN
ftr-299	2028	8	.	.	PUNCT
ftr-299	2029	1	op	op	NOUN
ftr-299	2029	2	.	.	PUNCT
ftr-299	2030	1	2013	2013	NUM
ftr-299	2030	2	-	-	SYM
ftr-299	2030	3	37	37	NUM
ftr-299	2030	4	(	(	PUNCT
ftr-299	2030	5	5/15/13	5/15/13	NUM
ftr-299	2030	6	)	)	PUNCT
ftr-299	2030	7	.	.	PUNCT
ftr-299	2031	1	taxpayers	taxpayer	NOUN
ftr-299	2031	2	purchased	purchase	VERB
ftr-299	2031	3	a	a	DET
ftr-299	2031	4	home	home	NOUN
ftr-299	2031	5	in	in	ADP
ftr-299	2031	6	california	california	PROPN
ftr-299	2031	7	with	with	ADP
ftr-299	2031	8	a	a	DET
ftr-299	2031	9	“	"	PUNCT
ftr-299	2031	10	negative	negative	ADJ
ftr-299	2031	11	amortization	amortization	NOUN
ftr-299	2031	12	loan	loan	NOUN
ftr-299	2031	13	”	"	PUNCT
ftr-299	2031	14	from	from	ADP
ftr-299	2031	15	a	a	DET
ftr-299	2031	16	bank	bank	NOUN
ftr-299	2031	17	.	.	PUNCT
ftr-299	2032	1	for	for	ADP
ftr-299	2032	2	the	the	DET
ftr-299	2032	3	year	year	NOUN
ftr-299	2032	4	2007	2007	NUM
ftr-299	2032	5	,	,	PUNCT
ftr-299	2032	6	they	they	PRON
ftr-299	2032	7	received	receive	VERB
ftr-299	2032	8	a	a	DET
ftr-299	2032	9	substitute	substitute	ADJ
ftr-299	2032	10	form	form	NOUN
ftr-299	2032	11	1098	1098	NUM
ftr-299	2032	12	,	,	PUNCT
ftr-299	2032	13	which	which	PRON
ftr-299	2032	14	characterized	characterize	VERB
ftr-299	2032	15	interest	interest	NOUN
ftr-299	2032	16	as	as	ADP
ftr-299	2032	17	(	(	PUNCT
ftr-299	2032	18	1	1	X
ftr-299	2032	19	)	)	PUNCT
ftr-299	2032	20	gross	gross	ADJ
ftr-299	2032	21	interest	interest	NOUN
ftr-299	2032	22	paid	pay	VERB
ftr-299	2032	23	of	of	ADP
ftr-299	2032	24	$	$	SYM
ftr-299	2032	25	59,554	59,554	NUM
ftr-299	2032	26	;	;	PUNCT
ftr-299	2032	27	(	(	PUNCT
ftr-299	2032	28	2	2	X
ftr-299	2032	29	)	)	PUNCT
ftr-299	2032	30	interest	interest	NOUN
ftr-299	2032	31	shortage	shortage	NOUN
ftr-299	2032	32	of	of	ADP
ftr-299	2032	33	$	$	SYM
ftr-299	2032	34	33,288	33,288	NUM
ftr-299	2032	35	;	;	PUNCT
ftr-299	2032	36	and	and	CCONJ
ftr-299	2032	37	(	(	PUNCT
ftr-299	2032	38	3	3	X
ftr-299	2032	39	)	)	PUNCT
ftr-299	2032	40	net	net	ADJ
ftr-299	2032	41	interest	interest	NOUN
ftr-299	2032	42	paid	pay	VERB
ftr-299	2032	43	of	of	ADP
ftr-299	2032	44	$	$	SYM
ftr-299	2032	45	26,266	26,266	NUM
ftr-299	2032	46	,	,	PUNCT
ftr-299	2032	47	with	with	ADP
ftr-299	2032	48	the	the	DET
ftr-299	2032	49	interest	interest	NOUN
ftr-299	2032	50	shortage	shortage	NOUN
ftr-299	2032	51	added	add	VERB
ftr-299	2032	52	to	to	ADP
ftr-299	2032	53	the	the	DET
ftr-299	2032	54	balance	balance	NOUN
ftr-299	2032	55	of	of	ADP
ftr-299	2032	56	the	the	DET
ftr-299	2032	57	loan	loan	NOUN
ftr-299	2032	58	.	.	PUNCT
ftr-299	2033	1	in	in	ADP
ftr-299	2033	2	their	their	PRON
ftr-299	2033	3	self	self	NOUN
ftr-299	2033	4	-	-	PUNCT
ftr-299	2033	5	prepared	prepare	VERB
ftr-299	2033	6	federal	federal	ADJ
ftr-299	2033	7	income	income	NOUN
ftr-299	2033	8	tax	tax	NOUN
ftr-299	2033	9	return	return	NOUN
ftr-299	2033	10	for	for	ADP
ftr-299	2033	11	2007	2007	NUM
ftr-299	2033	12	,	,	PUNCT
ftr-299	2033	13	they	they	PRON
ftr-299	2033	14	deducted	deduct	VERB
ftr-299	2033	15	the	the	DET
ftr-299	2033	16	gross	gross	ADJ
ftr-299	2033	17	interest	interest	NOUN
ftr-299	2033	18	amount	amount	NOUN
ftr-299	2033	19	.	.	PUNCT
ftr-299	2034	1	the	the	DET
ftr-299	2034	2	tax	tax	NOUN
ftr-299	2034	3	322	322	NUM
ftr-299	2034	4	florida	florida	PROPN
ftr-299	2034	5	tax	tax	NOUN
ftr-299	2034	6	review	review	NOUN
ftr-299	2034	7	[	[	X
ftr-299	2034	8	vol	vol	NOUN
ftr-299	2034	9	.	.	PUNCT
ftr-299	2035	1	15:5	15:5	NUM
ftr-299	2035	2	court	court	NOUN
ftr-299	2035	3	(	(	PUNCT
ftr-299	2035	4	judge	judge	NOUN
ftr-299	2035	5	haines	haine	NOUN
ftr-299	2035	6	)	)	PUNCT
ftr-299	2035	7	in	in	ADP
ftr-299	2035	8	this	this	DET
ftr-299	2035	9	s	s	PART
ftr-299	2035	10	case	case	NOUN
ftr-299	2035	11	held	hold	VERB
ftr-299	2035	12	that	that	SCONJ
ftr-299	2035	13	only	only	ADV
ftr-299	2035	14	the	the	DET
ftr-299	2035	15	net	net	ADJ
ftr-299	2035	16	interest	interest	NOUN
ftr-299	2035	17	was	be	AUX
ftr-299	2035	18	deductible	deductible	ADJ
ftr-299	2035	19	,	,	PUNCT
ftr-299	2035	20	but	but	CCONJ
ftr-299	2035	21	did	do	AUX
ftr-299	2035	22	not	not	PART
ftr-299	2035	23	uphold	uphold	VERB
ftr-299	2035	24	the	the	DET
ftr-299	2035	25	accuracy	accuracy	NOUN
ftr-299	2035	26	-	-	PUNCT
ftr-299	2035	27	related	relate	VERB
ftr-299	2035	28	penalty	penalty	NOUN
ftr-299	2035	29	because	because	SCONJ
ftr-299	2035	30	taxpayer	taxpayer	NOUN
ftr-299	2035	31	husband	husband	NOUN
ftr-299	2035	32	“	"	PUNCT
ftr-299	2035	33	credibly	credibly	ADV
ftr-299	2035	34	testified	testify	VERB
ftr-299	2035	35	that	that	SCONJ
ftr-299	2035	36	he	he	PRON
ftr-299	2035	37	reported	report	VERB
ftr-299	2035	38	the	the	DET
ftr-299	2035	39	interest	interest	NOUN
ftr-299	2035	40	deduction	deduction	NOUN
ftr-299	2035	41	using	use	VERB
ftr-299	2035	42	what	what	PRON
ftr-299	2035	43	he	he	PRON
ftr-299	2035	44	thought	think	VERB
ftr-299	2035	45	the	the	DET
ftr-299	2035	46	form	form	NOUN
ftr-299	2035	47	1098	1098	NUM
ftr-299	2035	48	stated	state	VERB
ftr-299	2035	49	.	.	PUNCT
ftr-299	2035	50	”	"	PUNCT
ftr-299	2036	1	3	3	NUM
ftr-299	2036	2	.	.	X
ftr-299	2037	1	the	the	DET
ftr-299	2037	2	court	court	NOUN
ftr-299	2037	3	of	of	ADP
ftr-299	2037	4	federal	federal	ADJ
ftr-299	2037	5	claims	claim	NOUN
ftr-299	2037	6	rejects	reject	VERB
ftr-299	2037	7	as	as	ADP
ftr-299	2037	8	a	a	DET
ftr-299	2037	9	“	"	PUNCT
ftr-299	2037	10	shibboleth	shibboleth	NOUN
ftr-299	2037	11	”	"	PUNCT
ftr-299	2037	12	7	7	NUM
ftr-299	2037	13	the	the	DET
ftr-299	2037	14	proposition	proposition	NOUN
ftr-299	2037	15	that	that	SCONJ
ftr-299	2037	16	whether	whether	SCONJ
ftr-299	2037	17	a	a	DET
ftr-299	2037	18	“	"	PUNCT
ftr-299	2037	19	theft	theft	NOUN
ftr-299	2037	20	”	"	PUNCT
ftr-299	2037	21	has	have	AUX
ftr-299	2037	22	occurred	occur	VERB
ftr-299	2037	23	,	,	PUNCT
ftr-299	2037	24	for	for	ADP
ftr-299	2037	25	purposes	purpose	NOUN
ftr-299	2037	26	of	of	ADP
ftr-299	2037	27	§	§	PROPN
ftr-299	2037	28	165(c)(3	165(c)(3	NOUN
ftr-299	2037	29	)	)	PUNCT
ftr-299	2037	30	depends	depend	VERB
ftr-299	2037	31	upon	upon	SCONJ
ftr-299	2037	32	whether	whether	SCONJ
ftr-299	2037	33	a	a	DET
ftr-299	2037	34	theft	theft	NOUN
ftr-299	2037	35	has	have	AUX
ftr-299	2037	36	occurred	occur	VERB
ftr-299	2037	37	under	under	ADP
ftr-299	2037	38	state	state	NOUN
ftr-299	2037	39	law	law	NOUN
ftr-299	2037	40	.	.	PUNCT
ftr-299	2038	1	goeller	goeller	PROPN
ftr-299	2038	2	v.	v.	PROPN
ftr-299	2038	3	united	united	PROPN
ftr-299	2038	4	states	states	PROPN
ftr-299	2038	5	,	,	PUNCT
ftr-299	2038	6	109	109	NUM
ftr-299	2038	7	fed	feed	VERB
ftr-299	2038	8	.	.	PUNCT
ftr-299	2039	1	cl	cl	NOUN
ftr-299	2039	2	.	.	PUNCT
ftr-299	2040	1	534	534	NUM
ftr-299	2040	2	(	(	PUNCT
ftr-299	2040	3	3/20/13	3/20/13	NUM
ftr-299	2040	4	)	)	PUNCT
ftr-299	2040	5	.	.	PUNCT
ftr-299	2041	1	the	the	DET
ftr-299	2041	2	court	court	NOUN
ftr-299	2041	3	of	of	ADP
ftr-299	2041	4	federal	federal	ADJ
ftr-299	2041	5	claims	claim	NOUN
ftr-299	2041	6	(	(	PUNCT
ftr-299	2041	7	judge	judge	NOUN
ftr-299	2041	8	allegra	allegra	PROPN
ftr-299	2041	9	)	)	PUNCT
ftr-299	2041	10	denied	deny	VERB
ftr-299	2041	11	both	both	DET
ftr-299	2041	12	the	the	DET
ftr-299	2041	13	taxpayers	taxpayer	NOUN
ftr-299	2041	14	’	'	PUNCT
ftr-299	2041	15	and	and	CCONJ
ftr-299	2041	16	the	the	DET
ftr-299	2041	17	government	government	NOUN
ftr-299	2041	18	’s	’s	PART
ftr-299	2041	19	cross	cross	NOUN
ftr-299	2041	20	-	-	NOUN
ftr-299	2041	21	motions	motion	NOUN
ftr-299	2041	22	for	for	ADP
ftr-299	2041	23	summary	summary	NOUN
ftr-299	2041	24	judgment	judgment	NOUN
ftr-299	2041	25	in	in	ADP
ftr-299	2041	26	a	a	DET
ftr-299	2041	27	refund	refund	NOUN
ftr-299	2041	28	suit	suit	NOUN
ftr-299	2041	29	involving	involve	VERB
ftr-299	2041	30	whether	whether	SCONJ
ftr-299	2041	31	the	the	DET
ftr-299	2041	32	taxpayers	taxpayer	NOUN
ftr-299	2041	33	suffered	suffer	VERB
ftr-299	2041	34	a	a	DET
ftr-299	2041	35	theft	theft	NOUN
ftr-299	2041	36	loss	loss	NOUN
ftr-299	2041	37	deductible	deductible	ADJ
ftr-299	2041	38	under	under	ADP
ftr-299	2041	39	§	§	PROPN
ftr-299	2041	40	165(c)(3	165(c)(3	NOUN
ftr-299	2041	41	)	)	PUNCT
ftr-299	2041	42	as	as	ADP
ftr-299	2041	43	result	result	NOUN
ftr-299	2041	44	of	of	ADP
ftr-299	2041	45	a	a	DET
ftr-299	2041	46	failed	fail	VERB
ftr-299	2041	47	investment	investment	NOUN
ftr-299	2041	48	in	in	ADP
ftr-299	2041	49	a	a	DET
ftr-299	2041	50	real	real	ADJ
ftr-299	2041	51	estate	estate	NOUN
ftr-299	2041	52	business	business	NOUN
ftr-299	2041	53	.	.	PUNCT
ftr-299	2042	1	the	the	DET
ftr-299	2042	2	court	court	NOUN
ftr-299	2042	3	observed	observe	VERB
ftr-299	2042	4	that	that	SCONJ
ftr-299	2042	5	both	both	CCONJ
ftr-299	2042	6	the	the	DET
ftr-299	2042	7	taxpayers	taxpayer	NOUN
ftr-299	2042	8	and	and	CCONJ
ftr-299	2042	9	the	the	DET
ftr-299	2042	10	government	government	NOUN
ftr-299	2042	11	accepted	accept	VERB
ftr-299	2042	12	,	,	PUNCT
ftr-299	2042	13	and	and	CCONJ
ftr-299	2042	14	cited	cite	VERB
ftr-299	2042	15	authority	authority	NOUN
ftr-299	2042	16	for	for	ADP
ftr-299	2042	17	,	,	PUNCT
ftr-299	2042	18	the	the	DET
ftr-299	2042	19	proposition	proposition	NOUN
ftr-299	2042	20	that	that	SCONJ
ftr-299	2042	21	whether	whether	SCONJ
ftr-299	2042	22	a	a	DET
ftr-299	2042	23	“	"	PUNCT
ftr-299	2042	24	theft	theft	NOUN
ftr-299	2042	25	”	"	PUNCT
ftr-299	2042	26	has	have	AUX
ftr-299	2042	27	occurred	occur	VERB
ftr-299	2042	28	,	,	PUNCT
ftr-299	2042	29	for	for	ADP
ftr-299	2042	30	purposes	purpose	NOUN
ftr-299	2042	31	of	of	ADP
ftr-299	2042	32	§	§	PROPN
ftr-299	2042	33	165(c)(3	165(c)(3	NOUN
ftr-299	2042	34	)	)	PUNCT
ftr-299	2042	35	depends	depend	VERB
ftr-299	2042	36	upon	upon	SCONJ
ftr-299	2042	37	whether	whether	SCONJ
ftr-299	2042	38	a	a	DET
ftr-299	2042	39	theft	theft	NOUN
ftr-299	2042	40	has	have	AUX
ftr-299	2042	41	occurred	occur	VERB
ftr-299	2042	42	under	under	ADP
ftr-299	2042	43	state	state	NOUN
ftr-299	2042	44	law	law	NOUN
ftr-299	2042	45	,	,	PUNCT
ftr-299	2042	46	but	but	CCONJ
ftr-299	2042	47	disputed	dispute	VERB
ftr-299	2042	48	whether	whether	SCONJ
ftr-299	2042	49	the	the	DET
ftr-299	2042	50	controlling	control	VERB
ftr-299	2042	51	law	law	NOUN
ftr-299	2042	52	is	be	AUX
ftr-299	2042	53	that	that	PRON
ftr-299	2042	54	of	of	ADP
ftr-299	2042	55	ohio	ohio	PROPN
ftr-299	2042	56	or	or	CCONJ
ftr-299	2042	57	of	of	ADP
ftr-299	2042	58	california	california	PROPN
ftr-299	2042	59	.	.	PUNCT
ftr-299	2043	1	however	however	ADV
ftr-299	2043	2	,	,	PUNCT
ftr-299	2043	3	in	in	ADP
ftr-299	2043	4	denying	deny	VERB
ftr-299	2043	5	the	the	DET
ftr-299	2043	6	motions	motion	NOUN
ftr-299	2043	7	on	on	ADP
ftr-299	2043	8	the	the	DET
ftr-299	2043	9	ground	ground	NOUN
ftr-299	2043	10	that	that	SCONJ
ftr-299	2043	11	there	there	PRON
ftr-299	2043	12	were	be	VERB
ftr-299	2043	13	material	material	ADJ
ftr-299	2043	14	factual	factual	ADJ
ftr-299	2043	15	issues	issue	NOUN
ftr-299	2043	16	to	to	PART
ftr-299	2043	17	be	be	AUX
ftr-299	2043	18	resolved	resolve	VERB
ftr-299	2043	19	by	by	ADP
ftr-299	2043	20	trial	trial	NOUN
ftr-299	2043	21	,	,	PUNCT
ftr-299	2043	22	the	the	DET
ftr-299	2043	23	court	court	NOUN
ftr-299	2043	24	unequivocally	unequivocally	ADV
ftr-299	2043	25	rejected	reject	VERB
ftr-299	2043	26	the	the	DET
ftr-299	2043	27	proposition	proposition	NOUN
ftr-299	2043	28	that	that	SCONJ
ftr-299	2043	29	whether	whether	SCONJ
ftr-299	2043	30	a	a	DET
ftr-299	2043	31	“	"	PUNCT
ftr-299	2043	32	theft	theft	NOUN
ftr-299	2043	33	”	"	PUNCT
ftr-299	2043	34	has	have	AUX
ftr-299	2043	35	occurred	occur	VERB
ftr-299	2043	36	,	,	PUNCT
ftr-299	2043	37	for	for	ADP
ftr-299	2043	38	purposes	purpose	NOUN
ftr-299	2043	39	of	of	ADP
ftr-299	2043	40	§	§	PROPN
ftr-299	2043	41	165(c)(3	165(c)(3	NOUN
ftr-299	2043	42	)	)	PUNCT
ftr-299	2043	43	depends	depend	VERB
ftr-299	2043	44	upon	upon	SCONJ
ftr-299	2043	45	whether	whether	SCONJ
ftr-299	2043	46	a	a	DET
ftr-299	2043	47	theft	theft	NOUN
ftr-299	2043	48	has	have	AUX
ftr-299	2043	49	occurred	occur	VERB
ftr-299	2043	50	under	under	ADP
ftr-299	2043	51	state	state	NOUN
ftr-299	2043	52	law	law	NOUN
ftr-299	2043	53	.	.	PUNCT
ftr-299	2044	1	rather	rather	ADV
ftr-299	2044	2	,	,	PUNCT
ftr-299	2044	3	the	the	DET
ftr-299	2044	4	court	court	NOUN
ftr-299	2044	5	held	hold	VERB
ftr-299	2044	6	that	that	SCONJ
ftr-299	2044	7	there	there	PRON
ftr-299	2044	8	was	be	VERB
ftr-299	2044	9	a	a	DET
ftr-299	2044	10	federal	federal	ADJ
ftr-299	2044	11	tax	tax	NOUN
ftr-299	2044	12	law	law	NOUN
ftr-299	2044	13	concept	concept	NOUN
ftr-299	2044	14	of	of	ADP
ftr-299	2044	15	theft	theft	NOUN
ftr-299	2044	16	based	base	VERB
ftr-299	2044	17	on	on	ADP
ftr-299	2044	18	“	"	PUNCT
ftr-299	2044	19	a	a	DET
ftr-299	2044	20	long	long	ADV
ftr-299	2044	21	-	-	PUNCT
ftr-299	2044	22	standing	stand	VERB
ftr-299	2044	23	and	and	CCONJ
ftr-299	2044	24	well	well	ADV
ftr-299	2044	25	-	-	PUNCT
ftr-299	2044	26	accepted	accept	VERB
ftr-299	2044	27	meaning	meaning	NOUN
ftr-299	2044	28	”	"	PUNCT
ftr-299	2044	29	of	of	ADP
ftr-299	2044	30	the	the	DET
ftr-299	2044	31	term	term	NOUN
ftr-299	2044	32	theft	theft	NOUN
ftr-299	2044	33	found	find	VERB
ftr-299	2044	34	in	in	ADP
ftr-299	2044	35	black	black	PROPN
ftr-299	2044	36	’s	’s	PART
ftr-299	2044	37	law	law	PROPN
ftr-299	2044	38	dictionary	dictionary	NOUN
ftr-299	2044	39	,	,	PUNCT
ftr-299	2044	40	which	which	PRON
ftr-299	2044	41	“	"	PUNCT
ftr-299	2044	42	defines	define	VERB
ftr-299	2044	43	that	that	DET
ftr-299	2044	44	term	term	NOUN
ftr-299	2044	45	as	as	ADP
ftr-299	2044	46	‘	'	PUNCT
ftr-299	2044	47	[	[	X
ftr-299	2044	48	t]he	t]he	ADV
ftr-299	2044	49	fraudulent	fraudulent	ADJ
ftr-299	2044	50	taking	taking	NOUN
ftr-299	2044	51	of	of	ADP
ftr-299	2044	52	corporeal	corporeal	ADJ
ftr-299	2044	53	personal	personal	ADJ
ftr-299	2044	54	property	property	NOUN
ftr-299	2044	55	belonging	belong	VERB
ftr-299	2044	56	to	to	ADP
ftr-299	2044	57	another	another	PRON
ftr-299	2044	58	,	,	PUNCT
ftr-299	2044	59	from	from	ADP
ftr-299	2044	60	his	his	PRON
ftr-299	2044	61	possession	possession	NOUN
ftr-299	2044	62	,	,	PUNCT
ftr-299	2044	63	or	or	CCONJ
ftr-299	2044	64	from	from	ADP
ftr-299	2044	65	the	the	DET
ftr-299	2044	66	possession	possession	NOUN
ftr-299	2044	67	of	of	ADP
ftr-299	2044	68	some	some	DET
ftr-299	2044	69	person	person	NOUN
ftr-299	2044	70	holding	hold	VERB
ftr-299	2044	71	the	the	DET
ftr-299	2044	72	same	same	ADJ
ftr-299	2044	73	for	for	ADP
ftr-299	2044	74	him	he	PRON
ftr-299	2044	75	,	,	PUNCT
ftr-299	2044	76	without	without	ADP
ftr-299	2044	77	his	his	PRON
ftr-299	2044	78	consent	consent	NOUN
ftr-299	2044	79	,	,	PUNCT
ftr-299	2044	80	with	with	ADP
ftr-299	2044	81	intent	intent	NOUN
ftr-299	2044	82	to	to	PART
ftr-299	2044	83	deprive	deprive	VERB
ftr-299	2044	84	the	the	DET
ftr-299	2044	85	owner	owner	NOUN
ftr-299	2044	86	of	of	ADP
ftr-299	2044	87	the	the	DET
ftr-299	2044	88	value	value	NOUN
ftr-299	2044	89	of	of	ADP
ftr-299	2044	90	the	the	DET
ftr-299	2044	91	same	same	ADJ
ftr-299	2044	92	,	,	PUNCT
ftr-299	2044	93	and	and	CCONJ
ftr-299	2044	94	to	to	PART
ftr-299	2044	95	appropriate	appropriate	VERB
ftr-299	2044	96	it	it	PRON
ftr-299	2044	97	to	to	ADP
ftr-299	2044	98	the	the	DET
ftr-299	2044	99	use	use	NOUN
ftr-299	2044	100	or	or	CCONJ
ftr-299	2044	101	benefit	benefit	NOUN
ftr-299	2044	102	of	of	ADP
ftr-299	2044	103	the	the	DET
ftr-299	2044	104	person	person	NOUN
ftr-299	2044	105	taking	take	VERB
ftr-299	2044	106	.	.	PUNCT
ftr-299	2044	107	’	'	PUNCT
ftr-299	2044	108	”	"	PUNCT
ftr-299	2045	1	the	the	DET
ftr-299	2045	2	court	court	NOUN
ftr-299	2045	3	also	also	ADV
ftr-299	2045	4	observed	observe	VERB
ftr-299	2045	5	that	that	SCONJ
ftr-299	2045	6	“	"	PUNCT
ftr-299	2045	7	by	by	ADP
ftr-299	2045	8	the	the	DET
ftr-299	2045	9	time	time	NOUN
ftr-299	2045	10	the	the	DET
ftr-299	2045	11	1954	1954	NUM
ftr-299	2045	12	[	[	X
ftr-299	2045	13	internal	internal	ADJ
ftr-299	2045	14	revenue	revenue	NOUN
ftr-299	2045	15	]	]	X
ftr-299	2045	16	code	code	NOUN
ftr-299	2045	17	was	be	AUX
ftr-299	2045	18	enacted	enact	VERB
ftr-299	2045	19	,	,	PUNCT
ftr-299	2045	20	it	it	PRON
ftr-299	2045	21	also	also	ADV
ftr-299	2045	22	was	be	AUX
ftr-299	2045	23	well	well	ADV
ftr-299	2045	24	-	-	PUNCT
ftr-299	2045	25	accepted	accept	VERB
ftr-299	2045	26	,	,	PUNCT
ftr-299	2045	27	based	base	VERB
ftr-299	2045	28	on	on	ADP
ftr-299	2045	29	black	black	PROPN
ftr-299	2045	30	’s	’s	PART
ftr-299	2045	31	law	law	NOUN
ftr-299	2045	32	dictionary	dictionary	NOUN
ftr-299	2045	33	that	that	SCONJ
ftr-299	2045	34	the	the	DET
ftr-299	2045	35	definition	definition	NOUN
ftr-299	2045	36	of	of	ADP
ftr-299	2045	37	‘	'	PUNCT
ftr-299	2045	38	theft	theft	NOUN
ftr-299	2045	39	’	'	PUNCT
ftr-299	2045	40	includes	include	VERB
ftr-299	2045	41	a	a	DET
ftr-299	2045	42	crime	crime	NOUN
ftr-299	2045	43	in	in	ADP
ftr-299	2045	44	which	which	PRON
ftr-299	2045	45	one	one	NOUN
ftr-299	2045	46	‘	'	PUNCT
ftr-299	2045	47	obtains	obtain	VERB
ftr-299	2045	48	possession	possession	NOUN
ftr-299	2045	49	of	of	ADP
ftr-299	2045	50	property	property	NOUN
ftr-299	2045	51	by	by	ADP
ftr-299	2045	52	lawful	lawful	ADJ
ftr-299	2045	53	means	mean	NOUN
ftr-299	2045	54	and	and	CCONJ
ftr-299	2045	55	thereafter	thereafter	ADV
ftr-299	2045	56	appropriates	appropriate	VERB
ftr-299	2045	57	the	the	DET
ftr-299	2045	58	property	property	NOUN
ftr-299	2045	59	to	to	ADP
ftr-299	2045	60	the	the	DET
ftr-299	2045	61	taker	taker	NOUN
ftr-299	2045	62	’s	’s	PART
ftr-299	2045	63	own	own	ADJ
ftr-299	2045	64	use	use	NOUN
ftr-299	2045	65	.	.	PUNCT
ftr-299	2045	66	’	'	PUNCT
ftr-299	2045	67	”	"	PUNCT
ftr-299	2045	68	furthermore	furthermore	ADV
ftr-299	2045	69	,	,	PUNCT
ftr-299	2045	70	“	"	PUNCT
ftr-299	2045	71	these	these	DET
ftr-299	2045	72	definitions	definition	NOUN
ftr-299	2045	73	of	of	ADP
ftr-299	2045	74	‘	'	PUNCT
ftr-299	2045	75	theft	theft	NOUN
ftr-299	2045	76	’	'	PUNCT
ftr-299	2045	77	are	be	AUX
ftr-299	2045	78	largely	largely	ADV
ftr-299	2045	79	indistinguishable	indistinguishable	ADJ
ftr-299	2045	80	from	from	ADP
ftr-299	2045	81	that	that	PRON
ftr-299	2045	82	employed	employ	VERB
ftr-299	2045	83	in	in	ADP
ftr-299	2045	84	the	the	DET
ftr-299	2045	85	model	model	NOUN
ftr-299	2045	86	penal	penal	PROPN
ftr-299	2045	87	code	code	PROPN
ftr-299	2045	88	,	,	PUNCT
ftr-299	2045	89	which	which	PRON
ftr-299	2045	90	defines	define	VERB
ftr-299	2045	91	a	a	DET
ftr-299	2045	92	‘	'	PUNCT
ftr-299	2045	93	theft	theft	NOUN
ftr-299	2045	94	’	'	PUNCT
ftr-299	2045	95	as	as	ADP
ftr-299	2045	96	occurring	occur	VERB
ftr-299	2045	97	where	where	SCONJ
ftr-299	2045	98	a	a	DET
ftr-299	2045	99	person	person	NOUN
ftr-299	2045	100	‘	'	PUNCT
ftr-299	2045	101	unlawfully	unlawfully	ADV
ftr-299	2045	102	takes	take	VERB
ftr-299	2045	103	,	,	PUNCT
ftr-299	2045	104	or	or	CCONJ
ftr-299	2045	105	exercises	exercise	VERB
ftr-299	2045	106	unlawful	unlawful	ADJ
ftr-299	2045	107	control	control	NOUN
ftr-299	2045	108	over	over	ADP
ftr-299	2045	109	,	,	PUNCT
ftr-299	2045	110	movable	movable	ADJ
ftr-299	2045	111	property	property	NOUN
ftr-299	2045	112	of	of	ADP
ftr-299	2045	113	another	another	PRON
ftr-299	2045	114	with	with	ADP
ftr-299	2045	115	purpose	purpose	NOUN
ftr-299	2045	116	to	to	PART
ftr-299	2045	117	deprive	deprive	VERB
ftr-299	2045	118	him	he	PRON
ftr-299	2045	119	thereof	thereof	ADV
ftr-299	2045	120	.	.	PUNCT
ftr-299	2045	121	’	'	PUNCT
ftr-299	2045	122	...	...	PUNCT
ftr-299	2046	1	this	this	PRON
ftr-299	2046	2	is	be	AUX
ftr-299	2046	3	relevant	relevant	ADJ
ftr-299	2046	4	because	because	SCONJ
ftr-299	2046	5	the	the	DET
ftr-299	2046	6	model	model	NOUN
ftr-299	2046	7	code	code	PROPN
ftr-299	2046	8	’s	’s	PART
ftr-299	2046	9	provisions	provision	NOUN
ftr-299	2046	10	have	have	AUX
ftr-299	2046	11	often	often	ADV
ftr-299	2046	12	been	be	AUX
ftr-299	2046	13	7	7	NUM
ftr-299	2046	14	.	.	PUNCT
ftr-299	2047	1	[	[	X
ftr-299	2047	2	5	5	X
ftr-299	2047	3	]	]	PUNCT
ftr-299	2047	4	the	the	DET
ftr-299	2047	5	gileadites	gileadite	NOUN
ftr-299	2047	6	captured	capture	VERB
ftr-299	2047	7	the	the	DET
ftr-299	2047	8	fords	ford	NOUN
ftr-299	2047	9	of	of	ADP
ftr-299	2047	10	the	the	DET
ftr-299	2047	11	jordan	jordan	PROPN
ftr-299	2047	12	leading	lead	VERB
ftr-299	2047	13	to	to	ADP
ftr-299	2047	14	ephraim	ephraim	PROPN
ftr-299	2047	15	,	,	PUNCT
ftr-299	2047	16	and	and	CCONJ
ftr-299	2047	17	whenever	whenever	SCONJ
ftr-299	2047	18	a	a	DET
ftr-299	2047	19	survivor	survivor	NOUN
ftr-299	2047	20	of	of	ADP
ftr-299	2047	21	ephraim	ephraim	PROPN
ftr-299	2047	22	said	say	VERB
ftr-299	2047	23	,	,	PUNCT
ftr-299	2047	24	“	"	PUNCT
ftr-299	2047	25	let	let	VERB
ftr-299	2047	26	me	i	PRON
ftr-299	2047	27	cross	cross	VERB
ftr-299	2047	28	over	over	ADP
ftr-299	2047	29	,	,	PUNCT
ftr-299	2047	30	”	"	PUNCT
ftr-299	2047	31	the	the	DET
ftr-299	2047	32	men	man	NOUN
ftr-299	2047	33	of	of	ADP
ftr-299	2047	34	gilead	gilead	NOUN
ftr-299	2047	35	asked	ask	VERB
ftr-299	2047	36	him	he	PRON
ftr-299	2047	37	,	,	PUNCT
ftr-299	2047	38	“	"	PUNCT
ftr-299	2047	39	are	be	AUX
ftr-299	2047	40	you	you	PRON
ftr-299	2047	41	an	an	DET
ftr-299	2047	42	ephraimite	ephraimite	NOUN
ftr-299	2047	43	?	?	PUNCT
ftr-299	2047	44	”	"	PUNCT
ftr-299	2047	45	if	if	SCONJ
ftr-299	2047	46	he	he	PRON
ftr-299	2047	47	replied	reply	VERB
ftr-299	2047	48	,	,	PUNCT
ftr-299	2047	49	“	"	PUNCT
ftr-299	2047	50	no	no	INTJ
ftr-299	2047	51	,	,	PUNCT
ftr-299	2047	52	”	"	PUNCT
ftr-299	2048	1	[	[	X
ftr-299	2048	2	6	6	NUM
ftr-299	2048	3	]	]	PUNCT
ftr-299	2048	4	they	they	PRON
ftr-299	2048	5	said	say	VERB
ftr-299	2048	6	,	,	PUNCT
ftr-299	2048	7	“	"	PUNCT
ftr-299	2048	8	all	all	PRON
ftr-299	2048	9	right	right	ADJ
ftr-299	2048	10	,	,	PUNCT
ftr-299	2048	11	say	say	VERB
ftr-299	2048	12	‘	'	PUNCT
ftr-299	2048	13	shibboleth	shibboleth	ADJ
ftr-299	2048	14	.	.	PUNCT
ftr-299	2048	15	’	'	PUNCT
ftr-299	2048	16	”	"	PUNCT
ftr-299	2048	17	if	if	SCONJ
ftr-299	2048	18	he	he	PRON
ftr-299	2048	19	said	say	VERB
ftr-299	2048	20	,	,	PUNCT
ftr-299	2048	21	“	"	PUNCT
ftr-299	2048	22	sibboleth	sibboleth	NOUN
ftr-299	2048	23	,	,	PUNCT
ftr-299	2048	24	”	"	PUNCT
ftr-299	2048	25	because	because	SCONJ
ftr-299	2048	26	he	he	PRON
ftr-299	2048	27	could	could	AUX
ftr-299	2048	28	not	not	PART
ftr-299	2048	29	pronounce	pronounce	VERB
ftr-299	2048	30	the	the	DET
ftr-299	2048	31	word	word	NOUN
ftr-299	2048	32	correctly	correctly	ADV
ftr-299	2048	33	,	,	PUNCT
ftr-299	2048	34	they	they	PRON
ftr-299	2048	35	seized	seize	VERB
ftr-299	2048	36	him	he	PRON
ftr-299	2048	37	and	and	CCONJ
ftr-299	2048	38	killed	kill	VERB
ftr-299	2048	39	him	he	PRON
ftr-299	2048	40	at	at	ADP
ftr-299	2048	41	the	the	DET
ftr-299	2048	42	fords	ford	NOUN
ftr-299	2048	43	of	of	ADP
ftr-299	2048	44	the	the	DET
ftr-299	2048	45	jordan	jordan	PROPN
ftr-299	2048	46	.	.	PUNCT
ftr-299	2049	1	forty	forty	NUM
ftr-299	2049	2	-	-	PUNCT
ftr-299	2049	3	two	two	NUM
ftr-299	2049	4	thousand	thousand	NUM
ftr-299	2049	5	ephraimites	ephraimite	NOUN
ftr-299	2049	6	were	be	AUX
ftr-299	2049	7	killed	kill	VERB
ftr-299	2049	8	at	at	ADP
ftr-299	2049	9	that	that	DET
ftr-299	2049	10	time	time	NOUN
ftr-299	2049	11	.	.	PUNCT
ftr-299	2050	1	(	(	PUNCT
ftr-299	2050	2	judges	judge	NOUN
ftr-299	2050	3	12:5	12:5	NUM
ftr-299	2050	4	-	-	SYM
ftr-299	2050	5	6	6	NUM
ftr-299	2050	6	(	(	PUNCT
ftr-299	2050	7	niv	niv	ADJ
ftr-299	2050	8	)	)	PUNCT
ftr-299	2050	9	.	.	PUNCT
ftr-299	2050	10	)	)	PUNCT
ftr-299	2051	1	2014	2014	NUM
ftr-299	2051	2	]	]	PUNCT
ftr-299	2051	3	recent	recent	ADJ
ftr-299	2051	4	developments	development	NOUN
ftr-299	2051	5	in	in	ADP
ftr-299	2051	6	federal	federal	ADJ
ftr-299	2051	7	income	income	NOUN
ftr-299	2051	8	taxation	taxation	NOUN
ftr-299	2051	9	323	323	NUM
ftr-299	2051	10	employed	employ	VERB
ftr-299	2051	11	in	in	ADP
ftr-299	2051	12	determining	determine	VERB
ftr-299	2051	13	the	the	DET
ftr-299	2051	14	scope	scope	NOUN
ftr-299	2051	15	of	of	ADP
ftr-299	2051	16	an	an	DET
ftr-299	2051	17	offense	offense	NOUN
ftr-299	2051	18	referenced	reference	VERB
ftr-299	2051	19	in	in	ADP
ftr-299	2051	20	a	a	DET
ftr-299	2051	21	federal	federal	ADJ
ftr-299	2051	22	statute	statute	NOUN
ftr-299	2051	23	.	.	PUNCT
ftr-299	2051	24	”	"	PUNCT
ftr-299	2052	1	these	these	DET
ftr-299	2052	2	“	"	PUNCT
ftr-299	2052	3	well	well	ADV
ftr-299	2052	4	-	-	PUNCT
ftr-299	2052	5	accepted	accept	VERB
ftr-299	2052	6	definitions	definition	NOUN
ftr-299	2052	7	of	of	ADP
ftr-299	2052	8	‘	'	PUNCT
ftr-299	2052	9	theft	theft	NOUN
ftr-299	2052	10	’	'	PUNCT
ftr-299	2052	11	”	"	PUNCT
ftr-299	2052	12	thus	thus	ADV
ftr-299	2052	13	render	render	VERB
ftr-299	2052	14	reference	reference	NOUN
ftr-299	2052	15	to	to	ADP
ftr-299	2052	16	state	state	NOUN
ftr-299	2052	17	law	law	NOUN
ftr-299	2052	18	unnecessary	unnecessary	ADJ
ftr-299	2052	19	.	.	PUNCT
ftr-299	2053	1	the	the	DET
ftr-299	2053	2	court	court	NOUN
ftr-299	2053	3	concluded	conclude	VERB
ftr-299	2053	4	that	that	SCONJ
ftr-299	2053	5	“	"	PUNCT
ftr-299	2053	6	where	where	SCONJ
ftr-299	2053	7	a	a	DET
ftr-299	2053	8	federal	federal	ADJ
ftr-299	2053	9	statute	statute	NOUN
ftr-299	2053	10	uses	use	VERB
ftr-299	2053	11	a	a	DET
ftr-299	2053	12	common	common	ADJ
ftr-299	2053	13	-	-	PUNCT
ftr-299	2053	14	law	law	NOUN
ftr-299	2053	15	term	term	NOUN
ftr-299	2053	16	of	of	ADP
ftr-299	2053	17	established	establish	VERB
ftr-299	2053	18	meaning	meaning	NOUN
ftr-299	2053	19	without	without	ADP
ftr-299	2053	20	otherwise	otherwise	ADV
ftr-299	2053	21	defining	define	VERB
ftr-299	2053	22	it	it	PRON
ftr-299	2053	23	,	,	PUNCT
ftr-299	2053	24	the	the	DET
ftr-299	2053	25	practice	practice	NOUN
ftr-299	2053	26	is	be	AUX
ftr-299	2053	27	to	to	PART
ftr-299	2053	28	give	give	VERB
ftr-299	2053	29	that	that	DET
ftr-299	2053	30	term	term	NOUN
ftr-299	2053	31	its	its	PRON
ftr-299	2053	32	common	common	ADJ
ftr-299	2053	33	meaning	meaning	NOUN
ftr-299	2053	34	,	,	PUNCT
ftr-299	2053	35	”	"	PUNCT
ftr-299	2053	36	and	and	CCONJ
ftr-299	2053	37	saw	see	VERB
ftr-299	2053	38	“	"	PUNCT
ftr-299	2053	39	no	no	DET
ftr-299	2053	40	reason	reason	NOUN
ftr-299	2053	41	why	why	SCONJ
ftr-299	2053	42	this	this	DET
ftr-299	2053	43	rule	rule	NOUN
ftr-299	2053	44	ought	ought	AUX
ftr-299	2053	45	not	not	PART
ftr-299	2053	46	apply	apply	VERB
ftr-299	2053	47	to	to	ADP
ftr-299	2053	48	section	section	NOUN
ftr-299	2053	49	165(c)(3	165(c)(3	NOUN
ftr-299	2053	50	)	)	PUNCT
ftr-299	2053	51	.	.	PUNCT
ftr-299	2053	52	”	"	PUNCT
ftr-299	2054	1	nothing	nothing	PRON
ftr-299	2054	2	in	in	ADP
ftr-299	2054	3	the	the	DET
ftr-299	2054	4	statutory	statutory	ADJ
ftr-299	2054	5	language	language	NOUN
ftr-299	2054	6	,	,	PUNCT
ftr-299	2054	7	its	its	PRON
ftr-299	2054	8	legislative	legislative	ADJ
ftr-299	2054	9	history	history	NOUN
ftr-299	2054	10	,	,	PUNCT
ftr-299	2054	11	or	or	CCONJ
ftr-299	2054	12	the	the	DET
ftr-299	2054	13	relevant	relevant	ADJ
ftr-299	2054	14	regulations	regulation	NOUN
ftr-299	2054	15	suggested	suggest	VERB
ftr-299	2054	16	otherwise	otherwise	ADV
ftr-299	2054	17	.	.	PUNCT
ftr-299	2055	1			NOUN
ftr-299	2055	2	for	for	ADP
ftr-299	2055	3	authorities	authority	NOUN
ftr-299	2055	4	holding	hold	VERB
ftr-299	2055	5	that	that	PRON
ftr-299	2055	6	to	to	PART
ftr-299	2055	7	claim	claim	VERB
ftr-299	2055	8	a	a	DET
ftr-299	2055	9	theft	theft	NOUN
ftr-299	2055	10	loss	loss	NOUN
ftr-299	2055	11	,	,	PUNCT
ftr-299	2055	12	the	the	DET
ftr-299	2055	13	taxpayer	taxpayer	NOUN
ftr-299	2055	14	must	must	AUX
ftr-299	2055	15	prove	prove	VERB
ftr-299	2055	16	that	that	SCONJ
ftr-299	2055	17	a	a	DET
ftr-299	2055	18	theft	theft	NOUN
ftr-299	2055	19	occurred	occur	VERB
ftr-299	2055	20	under	under	ADP
ftr-299	2055	21	the	the	DET
ftr-299	2055	22	applicable	applicable	ADJ
ftr-299	2055	23	state	state	NOUN
ftr-299	2055	24	law	law	NOUN
ftr-299	2055	25	,	,	PUNCT
ftr-299	2055	26	see	see	VERB
ftr-299	2055	27	,	,	PUNCT
ftr-299	2055	28	e.g.	e.g.	ADV
ftr-299	2055	29	,	,	PUNCT
ftr-299	2055	30	citron	citron	NOUN
ftr-299	2055	31	v.	v.	PRON
ftr-299	2055	32	commissioner	commissioner	NOUN
ftr-299	2055	33	,	,	PUNCT
ftr-299	2055	34	97	97	NUM
ftr-299	2055	35	t.c	t.c	PROPN
ftr-299	2055	36	.	.	PROPN
ftr-299	2055	37	200	200	NUM
ftr-299	2055	38	(	(	PUNCT
ftr-299	2055	39	1991	1991	NUM
ftr-299	2055	40	)	)	PUNCT
ftr-299	2055	41	(	(	PUNCT
ftr-299	2055	42	mere	mere	ADJ
ftr-299	2055	43	refusal	refusal	NOUN
ftr-299	2055	44	to	to	PART
ftr-299	2055	45	return	return	VERB
ftr-299	2055	46	property	property	NOUN
ftr-299	2055	47	was	be	AUX
ftr-299	2055	48	not	not	PART
ftr-299	2055	49	equivalent	equivalent	ADJ
ftr-299	2055	50	of	of	ADP
ftr-299	2055	51	embezzlement	embezzlement	NOUN
ftr-299	2055	52	under	under	ADP
ftr-299	2055	53	state	state	NOUN
ftr-299	2055	54	law	law	NOUN
ftr-299	2055	55	)	)	PUNCT
ftr-299	2055	56	;	;	PUNCT
ftr-299	2056	1	paine	paine	PROPN
ftr-299	2056	2	v.	v.	PROPN
ftr-299	2056	3	commissioner	commissioner	PROPN
ftr-299	2056	4	,	,	PUNCT
ftr-299	2056	5	63	63	NUM
ftr-299	2056	6	t.c	t.c	PROPN
ftr-299	2056	7	.	.	PROPN
ftr-299	2056	8	736	736	NUM
ftr-299	2056	9	(	(	PUNCT
ftr-299	2056	10	1975	1975	NUM
ftr-299	2056	11	)	)	PUNCT
ftr-299	2056	12	,	,	PUNCT
ftr-299	2056	13	aff’d	aff’d	VERB
ftr-299	2056	14	by	by	ADP
ftr-299	2056	15	order	order	NOUN
ftr-299	2056	16	,	,	PUNCT
ftr-299	2056	17	523	523	NUM
ftr-299	2056	18	f.2d	f.2d	NOUN
ftr-299	2056	19	1053	1053	NUM
ftr-299	2056	20	(	(	PUNCT
ftr-299	2056	21	5th	5th	ADJ
ftr-299	2056	22	cir.1975	cir.1975	NOUN
ftr-299	2056	23	)	)	PUNCT
ftr-299	2056	24	(	(	PUNCT
ftr-299	2056	25	denying	deny	VERB
ftr-299	2056	26	a	a	DET
ftr-299	2056	27	loss	loss	NOUN
ftr-299	2056	28	deduction	deduction	NOUN
ftr-299	2056	29	under	under	ADP
ftr-299	2056	30	§	§	PROPN
ftr-299	2056	31	165(c)(3	165(c)(3	NOUN
ftr-299	2056	32	)	)	PUNCT
ftr-299	2056	33	to	to	ADP
ftr-299	2056	34	an	an	DET
ftr-299	2056	35	investor	investor	NOUN
ftr-299	2056	36	who	who	PRON
ftr-299	2056	37	purchased	purchase	VERB
ftr-299	2056	38	publicly	publicly	ADV
ftr-299	2056	39	traded	trade	VERB
ftr-299	2056	40	stock	stock	NOUN
ftr-299	2056	41	at	at	ADP
ftr-299	2056	42	a	a	DET
ftr-299	2056	43	price	price	NOUN
ftr-299	2056	44	that	that	PRON
ftr-299	2056	45	was	be	AUX
ftr-299	2056	46	inflated	inflate	VERB
ftr-299	2056	47	by	by	ADP
ftr-299	2056	48	fraudulent	fraudulent	ADJ
ftr-299	2056	49	financial	financial	ADJ
ftr-299	2056	50	statements	statement	NOUN
ftr-299	2056	51	;	;	PUNCT
ftr-299	2056	52	no	no	DET
ftr-299	2056	53	“	"	PUNCT
ftr-299	2056	54	theft	theft	NOUN
ftr-299	2056	55	”	"	PUNCT
ftr-299	2056	56	had	have	AUX
ftr-299	2056	57	occurred	occur	VERB
ftr-299	2056	58	under	under	ADP
ftr-299	2056	59	state	state	NOUN
ftr-299	2056	60	law	law	NOUN
ftr-299	2056	61	because	because	SCONJ
ftr-299	2056	62	the	the	DET
ftr-299	2056	63	taxpayer	taxpayer	NOUN
ftr-299	2056	64	failed	fail	VERB
ftr-299	2056	65	to	to	PART
ftr-299	2056	66	prove	prove	VERB
ftr-299	2056	67	a	a	DET
ftr-299	2056	68	causal	causal	ADJ
ftr-299	2056	69	connection	connection	NOUN
ftr-299	2056	70	between	between	ADP
ftr-299	2056	71	the	the	DET
ftr-299	2056	72	misrepresentations	misrepresentation	NOUN
ftr-299	2056	73	and	and	CCONJ
ftr-299	2056	74	the	the	DET
ftr-299	2056	75	loss	loss	NOUN
ftr-299	2056	76	)	)	PUNCT
ftr-299	2056	77	;	;	PUNCT
ftr-299	2057	1	alioto	alioto	PROPN
ftr-299	2057	2	v.	v.	PROPN
ftr-299	2057	3	commissioner	commissioner	PROPN
ftr-299	2057	4	,	,	PUNCT
ftr-299	2057	5	699	699	NUM
ftr-299	2057	6	f.3d	f.3d	NUM
ftr-299	2057	7	948	948	NUM
ftr-299	2057	8	(	(	PUNCT
ftr-299	2057	9	6th	6th	ADJ
ftr-299	2057	10	cir	cir	NOUN
ftr-299	2057	11	.	.	PROPN
ftr-299	2057	12	2012	2012	NUM
ftr-299	2057	13	)	)	PUNCT
ftr-299	2058	1	(	(	PUNCT
ftr-299	2058	2	taxpayer	taxpayer	NOUN
ftr-299	2058	3	failed	fail	VERB
ftr-299	2058	4	to	to	PART
ftr-299	2058	5	demonstrate	demonstrate	VERB
ftr-299	2058	6	that	that	SCONJ
ftr-299	2058	7	investment	investment	NOUN
ftr-299	2058	8	loss	loss	NOUN
ftr-299	2058	9	was	be	AUX
ftr-299	2058	10	due	due	ADJ
ftr-299	2058	11	to	to	ADP
ftr-299	2058	12	false	false	ADJ
ftr-299	2058	13	statements	statement	NOUN
ftr-299	2058	14	that	that	PRON
ftr-299	2058	15	would	would	AUX
ftr-299	2058	16	constitute	constitute	VERB
ftr-299	2058	17	theft	theft	NOUN
ftr-299	2058	18	under	under	ADP
ftr-299	2058	19	relevant	relevant	ADJ
ftr-299	2058	20	state	state	NOUN
ftr-299	2058	21	law	law	NOUN
ftr-299	2058	22	)	)	PUNCT
ftr-299	2058	23	;	;	PUNCT
ftr-299	2058	24	estate	estate	NOUN
ftr-299	2058	25	of	of	ADP
ftr-299	2058	26	meriano	meriano	PROPN
ftr-299	2058	27	v.	v.	PROPN
ftr-299	2058	28	commissioner	commissioner	PROPN
ftr-299	2058	29	,	,	PUNCT
ftr-299	2058	30	142	142	NUM
ftr-299	2058	31	f.3d	f.3d	NUM
ftr-299	2058	32	651	651	NUM
ftr-299	2058	33	(	(	PUNCT
ftr-299	2058	34	3d	3d	NUM
ftr-299	2058	35	cir	cir	NOUN
ftr-299	2058	36	.	.	PROPN
ftr-299	2058	37	1998	1998	NUM
ftr-299	2058	38	)	)	PUNCT
ftr-299	2058	39	(	(	PUNCT
ftr-299	2058	40	estate	estate	NOUN
ftr-299	2058	41	was	be	AUX
ftr-299	2058	42	entitled	entitle	VERB
ftr-299	2058	43	to	to	ADP
ftr-299	2058	44	theft	theft	NOUN
ftr-299	2058	45	loss	loss	NOUN
ftr-299	2058	46	for	for	ADP
ftr-299	2058	47	attorney	attorney	NOUN
ftr-299	2058	48	’s	’s	PART
ftr-299	2058	49	failure	failure	NOUN
ftr-299	2058	50	to	to	PART
ftr-299	2058	51	return	return	VERB
ftr-299	2058	52	excessive	excessive	ADJ
ftr-299	2058	53	amounts	amount	NOUN
ftr-299	2058	54	withdrawn	withdraw	VERB
ftr-299	2058	55	from	from	ADP
ftr-299	2058	56	the	the	DET
ftr-299	2058	57	estate	estate	NOUN
ftr-299	2058	58	because	because	SCONJ
ftr-299	2058	59	a	a	DET
ftr-299	2058	60	theft	theft	NOUN
ftr-299	2058	61	occurred	occur	VERB
ftr-299	2058	62	under	under	ADP
ftr-299	2058	63	state	state	NOUN
ftr-299	2058	64	law	law	NOUN
ftr-299	2058	65	;	;	PUNCT
ftr-299	2058	66	extensive	extensive	ADJ
ftr-299	2058	67	analysis	analysis	NOUN
ftr-299	2058	68	of	of	ADP
ftr-299	2058	69	relevant	relevant	ADJ
ftr-299	2058	70	state	state	NOUN
ftr-299	2058	71	law	law	NOUN
ftr-299	2058	72	)	)	PUNCT
ftr-299	2058	73	;	;	PUNCT
ftr-299	2058	74	bellis	bellis	PROPN
ftr-299	2058	75	v.	v.	PROPN
ftr-299	2058	76	commissioner	commissioner	PROPN
ftr-299	2058	77	,	,	PUNCT
ftr-299	2058	78	540	540	NUM
ftr-299	2058	79	f.2d	f.2d	ADP
ftr-299	2058	80	448	448	NUM
ftr-299	2058	81	(	(	PUNCT
ftr-299	2058	82	9th	9th	ADJ
ftr-299	2058	83	cir	cir	NOUN
ftr-299	2058	84	.	.	PUNCT
ftr-299	2058	85	1976	1976	NUM
ftr-299	2058	86	)	)	PUNCT
ftr-299	2058	87	(	(	PUNCT
ftr-299	2058	88	denying	deny	VERB
ftr-299	2058	89	a	a	DET
ftr-299	2058	90	theft	theft	NOUN
ftr-299	2058	91	loss	loss	NOUN
ftr-299	2058	92	deduction	deduction	NOUN
ftr-299	2058	93	because	because	SCONJ
ftr-299	2058	94	under	under	ADP
ftr-299	2058	95	relevant	relevant	ADJ
ftr-299	2058	96	state	state	NOUN
ftr-299	2058	97	law	law	NOUN
ftr-299	2058	98	no	no	DET
ftr-299	2058	99	theft	theft	NOUN
ftr-299	2058	100	had	have	AUX
ftr-299	2058	101	occurred	occur	VERB
ftr-299	2058	102	)	)	PUNCT
ftr-299	2058	103	.	.	PUNCT
ftr-299	2059	1	4	4	X
ftr-299	2059	2	.	.	X
ftr-299	2059	3	another	another	DET
ftr-299	2059	4	case	case	NOUN
ftr-299	2059	5	where	where	SCONJ
ftr-299	2059	6	married	married	ADJ
ftr-299	2059	7	filing	filing	NOUN
ftr-299	2059	8	separately	separately	ADV
ftr-299	2059	9	significantly	significantly	ADV
ftr-299	2059	10	changes	change	VERB
ftr-299	2059	11	the	the	DET
ftr-299	2059	12	ground	ground	NOUN
ftr-299	2059	13	rules	rule	NOUN
ftr-299	2059	14	.	.	PUNCT
ftr-299	2060	1	field	field	NOUN
ftr-299	2060	2	v.	v.	PROPN
ftr-299	2060	3	commissioner	commissioner	PROPN
ftr-299	2060	4	,	,	PUNCT
ftr-299	2060	5	t.c	t.c	PROPN
ftr-299	2060	6	.	.	PROPN
ftr-299	2060	7	memo	memo	NOUN
ftr-299	2060	8	.	.	PUNCT
ftr-299	2061	1	2013	2013	NUM
ftr-299	2061	2	-	-	SYM
ftr-299	2061	3	111	111	NUM
ftr-299	2061	4	(	(	PUNCT
ftr-299	2061	5	4/18/13	4/18/13	NOUN
ftr-299	2061	6	)	)	PUNCT
ftr-299	2061	7	.	.	PUNCT
ftr-299	2062	1	married	married	ADJ
ftr-299	2062	2	taxpayers	taxpayer	NOUN
ftr-299	2062	3	must	must	AUX
ftr-299	2062	4	file	file	VERB
ftr-299	2062	5	a	a	DET
ftr-299	2062	6	joint	joint	ADJ
ftr-299	2062	7	return	return	NOUN
ftr-299	2062	8	in	in	ADP
ftr-299	2062	9	order	order	NOUN
ftr-299	2062	10	to	to	PART
ftr-299	2062	11	claim	claim	VERB
ftr-299	2062	12	the	the	DET
ftr-299	2062	13	§	§	PROPN
ftr-299	2062	14	26	26	NUM
ftr-299	2062	15	credit	credit	NOUN
ftr-299	2062	16	for	for	ADP
ftr-299	2062	17	adoption	adoption	NOUN
ftr-299	2062	18	expenses	expense	NOUN
ftr-299	2062	19	.	.	PUNCT
ftr-299	2063	1	the	the	DET
ftr-299	2063	2	tax	tax	NOUN
ftr-299	2063	3	court	court	NOUN
ftr-299	2063	4	(	(	PUNCT
ftr-299	2063	5	judge	judge	PROPN
ftr-299	2063	6	thornton	thornton	PROPN
ftr-299	2063	7	)	)	PUNCT
ftr-299	2063	8	held	hold	VERB
ftr-299	2063	9	that	that	SCONJ
ftr-299	2063	10	the	the	DET
ftr-299	2063	11	joint	joint	ADJ
ftr-299	2063	12	filing	filing	NOUN
ftr-299	2063	13	requirement	requirement	NOUN
ftr-299	2063	14	does	do	AUX
ftr-299	2063	15	not	not	PART
ftr-299	2063	16	violate	violate	VERB
ftr-299	2063	17	the	the	DET
ftr-299	2063	18	constitutional	constitutional	ADJ
ftr-299	2063	19	right	right	NOUN
ftr-299	2063	20	to	to	PART
ftr-299	2063	21	equal	equal	VERB
ftr-299	2063	22	protection	protection	NOUN
ftr-299	2063	23	even	even	ADV
ftr-299	2063	24	though	though	SCONJ
ftr-299	2063	25	the	the	DET
ftr-299	2063	26	married	married	ADJ
ftr-299	2063	27	taxpayer	taxpayer	NOUN
ftr-299	2063	28	who	who	PRON
ftr-299	2063	29	filed	file	VERB
ftr-299	2063	30	separately	separately	ADV
ftr-299	2063	31	had	have	AUX
ftr-299	2063	32	adopted	adopt	VERB
ftr-299	2063	33	a	a	DET
ftr-299	2063	34	child	child	NOUN
ftr-299	2063	35	alone	alone	ADV
ftr-299	2063	36	,	,	PUNCT
ftr-299	2063	37	without	without	ADP
ftr-299	2063	38	her	her	PRON
ftr-299	2063	39	husband	husband	NOUN
ftr-299	2063	40	also	also	ADV
ftr-299	2063	41	adopting	adopt	VERB
ftr-299	2063	42	the	the	DET
ftr-299	2063	43	child	child	NOUN
ftr-299	2063	44	.	.	PUNCT
ftr-299	2064	1	5	5	X
ftr-299	2064	2	.	.	X
ftr-299	2064	3	standard	standard	ADJ
ftr-299	2064	4	deduction	deduction	NOUN
ftr-299	2064	5	for	for	ADP
ftr-299	2064	6	2014	2014	NUM
ftr-299	2064	7	.	.	PUNCT
ftr-299	2065	1	rev	rev	PROPN
ftr-299	2065	2	.	.	PROPN
ftr-299	2065	3	proc	proc	PROPN
ftr-299	2065	4	.	.	PROPN
ftr-299	2065	5	,	,	PUNCT
ftr-299	2065	6	2013	2013	NUM
ftr-299	2065	7	-	-	SYM
ftr-299	2065	8	35	35	NUM
ftr-299	2065	9	,	,	PUNCT
ftr-299	2065	10	2013	2013	NUM
ftr-299	2065	11	-	-	SYM
ftr-299	2065	12	47	47	NUM
ftr-299	2065	13	i.r.b	i.r.b	NOUN
ftr-299	2065	14	.	.	PUNCT
ftr-299	2066	1	537	537	NUM
ftr-299	2066	2	(	(	PUNCT
ftr-299	2066	3	10/31/13	10/31/13	NUM
ftr-299	2066	4	)	)	PUNCT
ftr-299	2066	5	.	.	PUNCT
ftr-299	2067	1	the	the	DET
ftr-299	2067	2	standard	standard	ADJ
ftr-299	2067	3	deduction	deduction	NOUN
ftr-299	2067	4	for	for	ADP
ftr-299	2067	5	2014	2014	NUM
ftr-299	2067	6	will	will	AUX
ftr-299	2067	7	be	be	AUX
ftr-299	2067	8	$	$	SYM
ftr-299	2067	9	12,400	12,400	NUM
ftr-299	2067	10	for	for	ADP
ftr-299	2067	11	joint	joint	ADJ
ftr-299	2067	12	returns	return	NOUN
ftr-299	2067	13	and	and	CCONJ
ftr-299	2067	14	surviving	surviving	NOUN
ftr-299	2067	15	spouses	spouse	NOUN
ftr-299	2067	16	,	,	PUNCT
ftr-299	2067	17	$	$	SYM
ftr-299	2067	18	6,200	6,200	NUM
ftr-299	2067	19	for	for	ADP
ftr-299	2067	20	unmarried	unmarried	ADJ
ftr-299	2067	21	individuals	individual	NOUN
ftr-299	2067	22	and	and	CCONJ
ftr-299	2067	23	heads	head	NOUN
ftr-299	2067	24	of	of	ADP
ftr-299	2067	25	households	household	NOUN
ftr-299	2067	26	,	,	PUNCT
ftr-299	2067	27	and	and	CCONJ
ftr-299	2067	28	$	$	SYM
ftr-299	2067	29	6,200	6,200	NUM
ftr-299	2067	30	for	for	ADP
ftr-299	2067	31	married	married	ADJ
ftr-299	2067	32	individuals	individual	NOUN
ftr-299	2067	33	filing	file	VERB
ftr-299	2067	34	separately	separately	ADV
ftr-299	2067	35	.	.	PUNCT
ftr-299	2068	1	6	6	NUM
ftr-299	2068	2	.	.	X
ftr-299	2068	3	long	long	ADJ
ftr-299	2068	4	distance	distance	NOUN
ftr-299	2068	5	to	to	ADP
ftr-299	2068	6	a	a	DET
ftr-299	2068	7	remote	remote	ADJ
ftr-299	2068	8	work	work	NOUN
ftr-299	2068	9	site	site	NOUN
ftr-299	2068	10	is	be	AUX
ftr-299	2068	11	not	not	PART
ftr-299	2068	12	travel	travel	VERB
ftr-299	2068	13	away	away	ADV
ftr-299	2068	14	from	from	ADP
ftr-299	2068	15	home	home	NOUN
ftr-299	2068	16	.	.	PUNCT
ftr-299	2069	1	cor	cor	PROPN
ftr-299	2069	2	v.	v.	PROPN
ftr-299	2069	3	commissioner	commissioner	PROPN
ftr-299	2069	4	,	,	PUNCT
ftr-299	2069	5	t.c	t.c	PROPN
ftr-299	2069	6	.	.	PROPN
ftr-299	2069	7	memo	memo	NOUN
ftr-299	2069	8	.	.	PUNCT
ftr-299	2070	1	2013	2013	NUM
ftr-299	2070	2	-	-	SYM
ftr-299	2070	3	240	240	NUM
ftr-299	2070	4	(	(	PUNCT
ftr-299	2070	5	10/22/13	10/22/13	NUM
ftr-299	2070	6	)	)	PUNCT
ftr-299	2070	7	.	.	PUNCT
ftr-299	2071	1	324	324	NUM
ftr-299	2071	2	florida	florida	PROPN
ftr-299	2071	3	tax	tax	NOUN
ftr-299	2071	4	review	review	NOUN
ftr-299	2071	5	[	[	X
ftr-299	2071	6	vol	vol	NOUN
ftr-299	2071	7	.	.	PUNCT
ftr-299	2072	1	15:5	15:5	NUM
ftr-299	2072	2	the	the	DET
ftr-299	2072	3	taxpayer	taxpayer	NOUN
ftr-299	2072	4	was	be	AUX
ftr-299	2072	5	required	require	VERB
ftr-299	2072	6	to	to	PART
ftr-299	2072	7	commute	commute	VERB
ftr-299	2072	8	daily	daily	ADV
ftr-299	2072	9	from	from	ADP
ftr-299	2072	10	his	his	PRON
ftr-299	2072	11	home	home	NOUN
ftr-299	2072	12	in	in	ADP
ftr-299	2072	13	las	las	PROPN
ftr-299	2072	14	vegas	vegas	PROPN
ftr-299	2072	15	to	to	ADP
ftr-299	2072	16	a	a	DET
ftr-299	2072	17	remote	remote	ADJ
ftr-299	2072	18	test	test	NOUN
ftr-299	2072	19	site	site	NOUN
ftr-299	2072	20	in	in	ADP
ftr-299	2072	21	the	the	DET
ftr-299	2072	22	nevada	nevada	PROPN
ftr-299	2072	23	desert	desert	PROPN
ftr-299	2072	24	not	not	PART
ftr-299	2072	25	served	serve	VERB
ftr-299	2072	26	by	by	ADP
ftr-299	2072	27	public	public	ADJ
ftr-299	2072	28	transportation	transportation	NOUN
ftr-299	2072	29	.	.	PUNCT
ftr-299	2073	1	the	the	DET
ftr-299	2073	2	tax	tax	NOUN
ftr-299	2073	3	court	court	NOUN
ftr-299	2073	4	(	(	PUNCT
ftr-299	2073	5	judge	judge	PROPN
ftr-299	2073	6	cohen	cohen	PROPN
ftr-299	2073	7	)	)	PUNCT
ftr-299	2073	8	rejected	reject	VERB
ftr-299	2073	9	the	the	DET
ftr-299	2073	10	taxpayer	taxpayer	NOUN
ftr-299	2073	11	’s	’s	PART
ftr-299	2073	12	argument	argument	NOUN
ftr-299	2073	13	that	that	SCONJ
ftr-299	2073	14	the	the	DET
ftr-299	2073	15	extraordinary	extraordinary	ADJ
ftr-299	2073	16	commuting	commuting	NOUN
ftr-299	2073	17	expense	expense	NOUN
ftr-299	2073	18	should	should	AUX
ftr-299	2073	19	be	be	AUX
ftr-299	2073	20	allowable	allowable	ADJ
ftr-299	2073	21	as	as	ADP
ftr-299	2073	22	a	a	DET
ftr-299	2073	23	deduction	deduction	NOUN
ftr-299	2073	24	because	because	SCONJ
ftr-299	2073	25	of	of	ADP
ftr-299	2073	26	the	the	DET
ftr-299	2073	27	exceptional	exceptional	ADJ
ftr-299	2073	28	nature	nature	NOUN
ftr-299	2073	29	of	of	ADP
ftr-299	2073	30	the	the	DET
ftr-299	2073	31	commute	commute	NOUN
ftr-299	2073	32	compared	compare	VERB
ftr-299	2073	33	to	to	ADP
ftr-299	2073	34	ordinary	ordinary	ADJ
ftr-299	2073	35	commuting	commuting	NOUN
ftr-299	2073	36	.	.	PUNCT
ftr-299	2074	1	the	the	DET
ftr-299	2074	2	court	court	NOUN
ftr-299	2074	3	cited	cite	VERB
ftr-299	2074	4	the	the	DET
ftr-299	2074	5	general	general	ADJ
ftr-299	2074	6	principle	principle	NOUN
ftr-299	2074	7	that	that	SCONJ
ftr-299	2074	8	travel	travel	NOUN
ftr-299	2074	9	expenses	expense	NOUN
ftr-299	2074	10	going	go	VERB
ftr-299	2074	11	to	to	ADP
ftr-299	2074	12	or	or	CCONJ
ftr-299	2074	13	from	from	ADP
ftr-299	2074	14	work	work	NOUN
ftr-299	2074	15	on	on	ADP
ftr-299	2074	16	a	a	DET
ftr-299	2074	17	daily	daily	ADJ
ftr-299	2074	18	basis	basis	NOUN
ftr-299	2074	19	are	be	AUX
ftr-299	2074	20	not	not	PART
ftr-299	2074	21	ordinary	ordinary	ADJ
ftr-299	2074	22	business	business	NOUN
ftr-299	2074	23	expenses	expense	NOUN
ftr-299	2074	24	.	.	PUNCT
ftr-299	2075	1	e.	e.	PROPN
ftr-299	2075	2	divorce	divorce	PROPN
ftr-299	2075	3	tax	tax	NOUN
ftr-299	2075	4	issues	issue	NOUN
ftr-299	2075	5	1	1	NUM
ftr-299	2075	6	.	.	PUNCT
ftr-299	2076	1	here	here	ADV
ftr-299	2076	2	’s	’	VERB
ftr-299	2076	3	how	how	SCONJ
ftr-299	2076	4	to	to	PART
ftr-299	2076	5	shift	shift	VERB
ftr-299	2076	6	taxation	taxation	NOUN
ftr-299	2076	7	of	of	ADP
ftr-299	2076	8	child	child	NOUN
ftr-299	2076	9	support	support	NOUN
ftr-299	2076	10	payments	payment	NOUN
ftr-299	2076	11	to	to	ADP
ftr-299	2076	12	the	the	DET
ftr-299	2076	13	custodial	custodial	ADJ
ftr-299	2076	14	spouse	spouse	NOUN
ftr-299	2076	15	if	if	SCONJ
ftr-299	2076	16	state	state	NOUN
ftr-299	2076	17	law	law	NOUN
ftr-299	2076	18	allows	allow	VERB
ftr-299	2076	19	it	it	PRON
ftr-299	2076	20	.	.	PUNCT
ftr-299	2077	1	delong	delong	PROPN
ftr-299	2077	2	v.	v.	PROPN
ftr-299	2077	3	commissioner	commissioner	PROPN
ftr-299	2077	4	,	,	PUNCT
ftr-299	2077	5	t.c	t.c	PROPN
ftr-299	2077	6	.	.	PROPN
ftr-299	2077	7	memo	memo	NOUN
ftr-299	2077	8	.	.	PUNCT
ftr-299	2078	1	2013	2013	NUM
ftr-299	2078	2	-	-	SYM
ftr-299	2078	3	70	70	NUM
ftr-299	2078	4	(	(	PUNCT
ftr-299	2078	5	3/11/13	3/11/13	NUM
ftr-299	2078	6	)	)	PUNCT
ftr-299	2078	7	.	.	PUNCT
ftr-299	2079	1	the	the	DET
ftr-299	2079	2	tax	tax	NOUN
ftr-299	2079	3	court	court	NOUN
ftr-299	2079	4	(	(	PUNCT
ftr-299	2079	5	judge	judge	NOUN
ftr-299	2079	6	kroupa	kroupa	PROPN
ftr-299	2079	7	)	)	PUNCT
ftr-299	2079	8	held	hold	VERB
ftr-299	2079	9	that	that	SCONJ
ftr-299	2079	10	an	an	DET
ftr-299	2079	11	unallocated	unallocated	ADJ
ftr-299	2079	12	family	family	NOUN
ftr-299	2079	13	support	support	NOUN
ftr-299	2079	14	allowance	allowance	NOUN
ftr-299	2079	15	that	that	SCONJ
ftr-299	2079	16	under	under	ADP
ftr-299	2079	17	california	california	PROPN
ftr-299	2079	18	law	law	NOUN
ftr-299	2079	19	was	be	AUX
ftr-299	2079	20	intended	intend	VERB
ftr-299	2079	21	to	to	PART
ftr-299	2079	22	provide	provide	VERB
ftr-299	2079	23	both	both	PRON
ftr-299	2079	24	spousal	spousal	NOUN
ftr-299	2079	25	and	and	CCONJ
ftr-299	2079	26	child	child	NOUN
ftr-299	2079	27	support	support	NOUN
ftr-299	2079	28	that	that	PRON
ftr-299	2079	29	terminated	terminate	VERB
ftr-299	2079	30	entirely	entirely	ADV
ftr-299	2079	31	upon	upon	SCONJ
ftr-299	2079	32	the	the	DET
ftr-299	2079	33	death	death	NOUN
ftr-299	2079	34	of	of	ADP
ftr-299	2079	35	the	the	DET
ftr-299	2079	36	custodial	custodial	ADJ
ftr-299	2079	37	payee	payee	NOUN
ftr-299	2079	38	spouse	spouse	NOUN
ftr-299	2079	39	,	,	PUNCT
ftr-299	2079	40	but	but	CCONJ
ftr-299	2079	41	was	be	AUX
ftr-299	2079	42	not	not	PART
ftr-299	2079	43	by	by	ADP
ftr-299	2079	44	its	its	PRON
ftr-299	2079	45	terms	term	NOUN
ftr-299	2079	46	reduced	reduce	VERB
ftr-299	2079	47	upon	upon	SCONJ
ftr-299	2079	48	emancipation	emancipation	NOUN
ftr-299	2079	49	of	of	ADP
ftr-299	2079	50	the	the	DET
ftr-299	2079	51	children	child	NOUN
ftr-299	2079	52	,	,	PUNCT
ftr-299	2079	53	was	be	AUX
ftr-299	2079	54	entirely	entirely	ADV
ftr-299	2079	55	alimony	alimony	NOUN
ftr-299	2079	56	.	.	PUNCT
ftr-299	2080	1	2	2	X
ftr-299	2080	2	.	.	X
ftr-299	2080	3	dueling	duel	VERB
ftr-299	2080	4	lawyers	lawyer	NOUN
ftr-299	2080	5	’	'	PUNCT
ftr-299	2080	6	letters	letter	NOUN
ftr-299	2080	7	do	do	VERB
ftr-299	2080	8	not	not	PART
ftr-299	2080	9	a	a	DET
ftr-299	2080	10	divorce	divorce	NOUN
ftr-299	2080	11	or	or	CCONJ
ftr-299	2080	12	separation	separation	NOUN
ftr-299	2080	13	instrument	instrument	NOUN
ftr-299	2080	14	make	make	NOUN
ftr-299	2080	15	.	.	PUNCT
ftr-299	2081	1	faylor	faylor	PROPN
ftr-299	2081	2	v.	v.	ADP
ftr-299	2081	3	commissioner	commissioner	PROPN
ftr-299	2081	4	,	,	PUNCT
ftr-299	2081	5	t.c	t.c	PROPN
ftr-299	2081	6	.	.	PROPN
ftr-299	2081	7	memo	memo	NOUN
ftr-299	2081	8	.	.	PUNCT
ftr-299	2082	1	2013143	2013143	NUM
ftr-299	2082	2	(	(	PUNCT
ftr-299	2082	3	6/5/13	6/5/13	NUM
ftr-299	2082	4	)	)	PUNCT
ftr-299	2082	5	.	.	PUNCT
ftr-299	2083	1	the	the	DET
ftr-299	2083	2	tax	tax	NOUN
ftr-299	2083	3	court	court	NOUN
ftr-299	2083	4	(	(	PUNCT
ftr-299	2083	5	judge	judge	PROPN
ftr-299	2083	6	vasquez	vasquez	PROPN
ftr-299	2083	7	)	)	PUNCT
ftr-299	2083	8	held	hold	VERB
ftr-299	2083	9	that	that	SCONJ
ftr-299	2083	10	a	a	DET
ftr-299	2083	11	series	series	NOUN
ftr-299	2083	12	of	of	ADP
ftr-299	2083	13	letters	letter	NOUN
ftr-299	2083	14	between	between	ADP
ftr-299	2083	15	divorcing	divorce	VERB
ftr-299	2083	16	spouses	spouse	NOUN
ftr-299	2083	17	’	'	PUNCT
ftr-299	2083	18	lawyers	lawyer	NOUN
ftr-299	2083	19	regarding	regard	VERB
ftr-299	2083	20	temporary	temporary	ADJ
ftr-299	2083	21	support	support	NOUN
ftr-299	2083	22	prior	prior	ADV
ftr-299	2083	23	to	to	ADP
ftr-299	2083	24	the	the	DET
ftr-299	2083	25	entry	entry	NOUN
ftr-299	2083	26	of	of	ADP
ftr-299	2083	27	a	a	DET
ftr-299	2083	28	divorce	divorce	NOUN
ftr-299	2083	29	decree	decree	NOUN
ftr-299	2083	30	did	do	AUX
ftr-299	2083	31	not	not	PART
ftr-299	2083	32	constitute	constitute	VERB
ftr-299	2083	33	a	a	DET
ftr-299	2083	34	divorce	divorce	NOUN
ftr-299	2083	35	or	or	CCONJ
ftr-299	2083	36	separation	separation	NOUN
ftr-299	2083	37	agreement	agreement	NOUN
ftr-299	2083	38	where	where	SCONJ
ftr-299	2083	39	neither	neither	DET
ftr-299	2083	40	spouse	spouse	NOUN
ftr-299	2083	41	signed	sign	VERB
ftr-299	2083	42	two	two	NUM
ftr-299	2083	43	proposed	propose	VERB
ftr-299	2083	44	temporary	temporary	ADJ
ftr-299	2083	45	support	support	NOUN
ftr-299	2083	46	agreements	agreement	NOUN
ftr-299	2083	47	.	.	PUNCT
ftr-299	2084	1	accordingly	accordingly	ADV
ftr-299	2084	2	,	,	PUNCT
ftr-299	2084	3	payments	payment	NOUN
ftr-299	2084	4	by	by	ADP
ftr-299	2084	5	the	the	DET
ftr-299	2084	6	husband	husband	NOUN
ftr-299	2084	7	to	to	ADP
ftr-299	2084	8	the	the	DET
ftr-299	2084	9	wife	wife	NOUN
ftr-299	2084	10	during	during	ADP
ftr-299	2084	11	the	the	DET
ftr-299	2084	12	pendency	pendency	NOUN
ftr-299	2084	13	of	of	ADP
ftr-299	2084	14	the	the	DET
ftr-299	2084	15	divorce	divorce	NOUN
ftr-299	2084	16	were	be	AUX
ftr-299	2084	17	not	not	PART
ftr-299	2084	18	deductible	deductible	ADJ
ftr-299	2084	19	as	as	ADP
ftr-299	2084	20	alimony	alimony	NOUN
ftr-299	2084	21	.	.	PUNCT
ftr-299	2085	1	f.	f.	PROPN
ftr-299	2085	2	education	education	PROPN
ftr-299	2085	3	there	there	PRON
ftr-299	2085	4	were	be	VERB
ftr-299	2085	5	no	no	DET
ftr-299	2085	6	significant	significant	ADJ
ftr-299	2085	7	developments	development	NOUN
ftr-299	2085	8	regarding	regard	VERB
ftr-299	2085	9	this	this	DET
ftr-299	2085	10	topic	topic	NOUN
ftr-299	2085	11	during	during	ADP
ftr-299	2085	12	2013	2013	NUM
ftr-299	2085	13	.	.	PUNCT
ftr-299	2086	1	g.	g.	PROPN
ftr-299	2086	2	alternative	alternative	ADJ
ftr-299	2086	3	minimum	minimum	ADJ
ftr-299	2086	4	tax	tax	NOUN
ftr-299	2086	5	there	there	PRON
ftr-299	2086	6	were	be	VERB
ftr-299	2086	7	no	no	DET
ftr-299	2086	8	significant	significant	ADJ
ftr-299	2086	9	developments	development	NOUN
ftr-299	2086	10	regarding	regard	VERB
ftr-299	2086	11	this	this	DET
ftr-299	2086	12	topic	topic	NOUN
ftr-299	2086	13	during	during	ADP
ftr-299	2086	14	2013	2013	NUM
ftr-299	2086	15	.	.	PUNCT
ftr-299	2087	1	2014	2014	NUM
ftr-299	2087	2	]	]	PUNCT
ftr-299	2087	3	recent	recent	ADJ
ftr-299	2087	4	developments	development	NOUN
ftr-299	2087	5	in	in	ADP
ftr-299	2087	6	federal	federal	ADJ
ftr-299	2087	7	income	income	NOUN
ftr-299	2087	8	taxation	taxation	NOUN
ftr-299	2087	9	325	325	NUM
ftr-299	2087	10	vi	vi	NOUN
ftr-299	2087	11	.	.	PUNCT
ftr-299	2088	1	corporations	corporation	NOUN
ftr-299	2088	2	a.	a.	NOUN
ftr-299	2088	3	entity	entity	NOUN
ftr-299	2088	4	and	and	CCONJ
ftr-299	2088	5	formation	formation	NOUN
ftr-299	2088	6	1	1	NUM
ftr-299	2088	7	.	.	PUNCT
ftr-299	2088	8	saving	save	VERB
ftr-299	2088	9	the	the	DET
ftr-299	2088	10	world	world	NOUN
ftr-299	2088	11	from	from	ADP
ftr-299	2088	12	double	double	ADJ
ftr-299	2088	13	deductions	deduction	NOUN
ftr-299	2088	14	.	.	PUNCT
ftr-299	2089	1	the	the	DET
ftr-299	2089	2	details	detail	NOUN
ftr-299	2089	3	emerge	emerge	VERB
ftr-299	2089	4	only	only	ADV
ftr-299	2089	5	nine	nine	NUM
ftr-299	2089	6	years	year	NOUN
ftr-299	2089	7	after	after	SCONJ
ftr-299	2089	8	congress	congress	PROPN
ftr-299	2089	9	acted	act	VERB
ftr-299	2089	10	.	.	PUNCT
ftr-299	2090	1	t.d	t.d	PROPN
ftr-299	2090	2	.	.	PROPN
ftr-299	2090	3	9633	9633	NUM
ftr-299	2090	4	,	,	PUNCT
ftr-299	2090	5	limitations	limitation	NOUN
ftr-299	2090	6	on	on	ADP
ftr-299	2090	7	duplication	duplication	NOUN
ftr-299	2090	8	of	of	ADP
ftr-299	2090	9	net	net	ADJ
ftr-299	2090	10	built	build	VERB
ftr-299	2090	11	-	-	PUNCT
ftr-299	2090	12	in	in	ADP
ftr-299	2090	13	losses	loss	NOUN
ftr-299	2090	14	,	,	PUNCT
ftr-299	2090	15	78	78	NUM
ftr-299	2090	16	f.r	f.r	NOUN
ftr-299	2090	17	.	.	NOUN
ftr-299	2090	18	54156	54156	NUM
ftr-299	2090	19	(	(	PUNCT
ftr-299	2090	20	9/3/13	9/3/13	NUM
ftr-299	2090	21	)	)	PUNCT
ftr-299	2090	22	.	.	PUNCT
ftr-299	2091	1	the	the	DET
ftr-299	2091	2	treasury	treasury	PROPN
ftr-299	2091	3	department	department	PROPN
ftr-299	2091	4	has	have	AUX
ftr-299	2091	5	promulgated	promulgate	VERB
ftr-299	2091	6	final	final	ADJ
ftr-299	2091	7	regulations	regulation	NOUN
ftr-299	2091	8	,	,	PUNCT
ftr-299	2091	9	reg	reg	NOUN
ftr-299	2091	10	.	.	PUNCT
ftr-299	2092	1	§	§	PROPN
ftr-299	2092	2	1.362	1.362	NUM
ftr-299	2092	3	-	-	SYM
ftr-299	2092	4	4	4	NUM
ftr-299	2092	5	,	,	PUNCT
ftr-299	2092	6	under	under	ADP
ftr-299	2092	7	§	§	PROPN
ftr-299	2092	8	362(e)(2	362(e)(2	NUM
ftr-299	2092	9	)	)	PUNCT
ftr-299	2092	10	,	,	PUNCT
ftr-299	2092	11	which	which	PRON
ftr-299	2092	12	was	be	AUX
ftr-299	2092	13	enacted	enact	VERB
ftr-299	2092	14	in	in	ADP
ftr-299	2092	15	2004	2004	NUM
ftr-299	2092	16	,	,	PUNCT
ftr-299	2092	17	with	with	ADP
ftr-299	2092	18	only	only	ADJ
ftr-299	2092	19	minor	minor	ADJ
ftr-299	2092	20	clarifying	clarify	VERB
ftr-299	2092	21	changes	change	NOUN
ftr-299	2092	22	from	from	ADP
ftr-299	2092	23	the	the	DET
ftr-299	2092	24	proposed	propose	VERB
ftr-299	2092	25	regulations	regulation	NOUN
ftr-299	2092	26	(	(	PUNCT
ftr-299	2092	27	71	71	NUM
ftr-299	2092	28	f.r	f.r	NOUN
ftr-299	2092	29	.	.	PROPN
ftr-299	2092	30	62067	62067	NUM
ftr-299	2092	31	)	)	PUNCT
ftr-299	2092	32	,	,	PUNCT
ftr-299	2092	33	which	which	PRON
ftr-299	2092	34	were	be	AUX
ftr-299	2092	35	published	publish	VERB
ftr-299	2092	36	in	in	ADP
ftr-299	2092	37	2006	2006	NUM
ftr-299	2092	38	.	.	PUNCT
ftr-299	2093	1	section	section	NOUN
ftr-299	2093	2	362(e)(2	362(e)(2	NUM
ftr-299	2093	3	)	)	PUNCT
ftr-299	2093	4	prevents	prevent	VERB
ftr-299	2093	5	taxpayers	taxpayer	NOUN
ftr-299	2093	6	from	from	ADP
ftr-299	2093	7	transmuting	transmute	VERB
ftr-299	2093	8	a	a	DET
ftr-299	2093	9	single	single	ADJ
ftr-299	2093	10	economic	economic	ADJ
ftr-299	2093	11	loss	loss	NOUN
ftr-299	2093	12	into	into	ADP
ftr-299	2093	13	two	two	NUM
ftr-299	2093	14	(	(	PUNCT
ftr-299	2093	15	or	or	CCONJ
ftr-299	2093	16	more	more	ADJ
ftr-299	2093	17	)	)	PUNCT
ftr-299	2093	18	tax	tax	NOUN
ftr-299	2093	19	losses	loss	NOUN
ftr-299	2093	20	by	by	ADP
ftr-299	2093	21	taking	take	VERB
ftr-299	2093	22	advantage	advantage	NOUN
ftr-299	2093	23	of	of	ADP
ftr-299	2093	24	the	the	DET
ftr-299	2093	25	dual	dual	ADJ
ftr-299	2093	26	application	application	NOUN
ftr-299	2093	27	of	of	ADP
ftr-299	2093	28	the	the	DET
ftr-299	2093	29	substituted	substitute	VERB
ftr-299	2093	30	basis	basis	NOUN
ftr-299	2093	31	rules	rule	NOUN
ftr-299	2093	32	in	in	ADP
ftr-299	2093	33	§	§	PROPN
ftr-299	2093	34	358	358	NUM
ftr-299	2093	35	for	for	ADP
ftr-299	2093	36	stock	stock	NOUN
ftr-299	2093	37	received	receive	VERB
ftr-299	2093	38	in	in	ADP
ftr-299	2093	39	a	a	DET
ftr-299	2093	40	§	§	ADJ
ftr-299	2093	41	351	351	NUM
ftr-299	2093	42	transaction	transaction	NOUN
ftr-299	2093	43	and	and	CCONJ
ftr-299	2093	44	in	in	ADP
ftr-299	2093	45	§	§	PROPN
ftr-299	2093	46	362	362	NUM
ftr-299	2093	47	for	for	ADP
ftr-299	2093	48	assets	asset	NOUN
ftr-299	2093	49	transferred	transfer	VERB
ftr-299	2093	50	to	to	ADP
ftr-299	2093	51	a	a	DET
ftr-299	2093	52	corporation	corporation	NOUN
ftr-299	2093	53	in	in	ADP
ftr-299	2093	54	a	a	DET
ftr-299	2093	55	§	§	ADJ
ftr-299	2093	56	351	351	NUM
ftr-299	2093	57	transaction	transaction	NOUN
ftr-299	2093	58	.	.	PUNCT
ftr-299	2094	1	if	if	SCONJ
ftr-299	2094	2	the	the	DET
ftr-299	2094	3	aggregate	aggregate	ADJ
ftr-299	2094	4	basis	basis	NOUN
ftr-299	2094	5	of	of	ADP
ftr-299	2094	6	the	the	DET
ftr-299	2094	7	property	property	NOUN
ftr-299	2094	8	transferred	transfer	VERB
ftr-299	2094	9	to	to	ADP
ftr-299	2094	10	a	a	DET
ftr-299	2094	11	corporation	corporation	NOUN
ftr-299	2094	12	in	in	ADP
ftr-299	2094	13	a	a	DET
ftr-299	2094	14	§	§	PROPN
ftr-299	2094	15	351	351	NUM
ftr-299	2094	16	transaction	transaction	NOUN
ftr-299	2094	17	exceeds	exceed	VERB
ftr-299	2094	18	the	the	DET
ftr-299	2094	19	aggregate	aggregate	ADJ
ftr-299	2094	20	fair	fair	ADJ
ftr-299	2094	21	market	market	NOUN
ftr-299	2094	22	value	value	NOUN
ftr-299	2094	23	,	,	PUNCT
ftr-299	2094	24	the	the	DET
ftr-299	2094	25	aggregate	aggregate	ADJ
ftr-299	2094	26	basis	basis	NOUN
ftr-299	2094	27	of	of	ADP
ftr-299	2094	28	the	the	DET
ftr-299	2094	29	property	property	NOUN
ftr-299	2094	30	must	must	AUX
ftr-299	2094	31	be	be	AUX
ftr-299	2094	32	reduced	reduce	VERB
ftr-299	2094	33	to	to	ADP
ftr-299	2094	34	its	its	PRON
ftr-299	2094	35	fair	fair	ADJ
ftr-299	2094	36	market	market	NOUN
ftr-299	2094	37	value	value	NOUN
ftr-299	2094	38	.	.	PUNCT
ftr-299	2095	1	the	the	DET
ftr-299	2095	2	final	final	ADJ
ftr-299	2095	3	regulations	regulation	NOUN
ftr-299	2095	4	include	include	VERB
ftr-299	2095	5	examples	example	NOUN
ftr-299	2095	6	illustrating	illustrate	VERB
ftr-299	2095	7	the	the	DET
ftr-299	2095	8	application	application	NOUN
ftr-299	2095	9	of	of	ADP
ftr-299	2095	10	§	§	PROPN
ftr-299	2095	11	362(e)(2	362(e)(2	NUM
ftr-299	2095	12	)	)	PUNCT
ftr-299	2095	13	to	to	ADP
ftr-299	2095	14	transactions	transaction	NOUN
ftr-299	2095	15	qualifying	qualify	VERB
ftr-299	2095	16	as	as	ADP
ftr-299	2095	17	both	both	DET
ftr-299	2095	18	§	§	PROPN
ftr-299	2095	19	351	351	NUM
ftr-299	2095	20	transactions	transaction	NOUN
ftr-299	2095	21	and	and	CCONJ
ftr-299	2095	22	reorganizations	reorganization	NOUN
ftr-299	2095	23	,	,	PUNCT
ftr-299	2095	24	as	as	ADV
ftr-299	2095	25	well	well	ADV
ftr-299	2095	26	as	as	ADP
ftr-299	2095	27	an	an	DET
ftr-299	2095	28	example	example	NOUN
ftr-299	2095	29	illustrating	illustrate	VERB
ftr-299	2095	30	the	the	DET
ftr-299	2095	31	nonapplicability	nonapplicability	NOUN
ftr-299	2095	32	of	of	ADP
ftr-299	2095	33	§	§	PROPN
ftr-299	2095	34	362(e)(2	362(e)(2	NUM
ftr-299	2095	35	)	)	PUNCT
ftr-299	2095	36	to	to	PART
ftr-299	2095	37	triangular	triangular	VERB
ftr-299	2095	38	reorganizations	reorganization	NOUN
ftr-299	2095	39	that	that	PRON
ftr-299	2095	40	do	do	AUX
ftr-299	2095	41	not	not	PART
ftr-299	2095	42	include	include	VERB
ftr-299	2095	43	a	a	DET
ftr-299	2095	44	transfer	transfer	NOUN
ftr-299	2095	45	to	to	ADP
ftr-299	2095	46	which	which	PRON
ftr-299	2095	47	§	§	PROPN
ftr-299	2095	48	362(a	362(a	PROPN
ftr-299	2095	49	)	)	PUNCT
ftr-299	2095	50	applies	apply	VERB
ftr-299	2095	51	.	.	PUNCT
ftr-299	2096	1	the	the	DET
ftr-299	2096	2	regulations	regulation	NOUN
ftr-299	2096	3	provide	provide	VERB
ftr-299	2096	4	two	two	NUM
ftr-299	2096	5	exceptions	exception	NOUN
ftr-299	2096	6	to	to	ADP
ftr-299	2096	7	the	the	DET
ftr-299	2096	8	application	application	NOUN
ftr-299	2096	9	of	of	ADP
ftr-299	2096	10	§	§	PROPN
ftr-299	2096	11	362(e)(2	362(e)(2	NUM
ftr-299	2096	12	)	)	PUNCT
ftr-299	2096	13	.	.	PUNCT
ftr-299	2097	1	first	first	ADV
ftr-299	2097	2	,	,	PUNCT
ftr-299	2097	3	a	a	DET
ftr-299	2097	4	transaction	transaction	NOUN
ftr-299	2097	5	will	will	AUX
ftr-299	2097	6	not	not	PART
ftr-299	2097	7	be	be	AUX
ftr-299	2097	8	subject	subject	ADJ
ftr-299	2097	9	to	to	ADP
ftr-299	2097	10	§	§	PROPN
ftr-299	2097	11	362(e)(2	362(e)(2	NUM
ftr-299	2097	12	)	)	PUNCT
ftr-299	2097	13	to	to	ADP
ftr-299	2097	14	the	the	DET
ftr-299	2097	15	extent	extent	NOUN
ftr-299	2097	16	that	that	SCONJ
ftr-299	2097	17	the	the	DET
ftr-299	2097	18	transferor	transferor	NOUN
ftr-299	2097	19	distributes	distribute	VERB
ftr-299	2097	20	the	the	DET
ftr-299	2097	21	stock	stock	NOUN
ftr-299	2097	22	received	receive	VERB
ftr-299	2097	23	in	in	ADP
ftr-299	2097	24	the	the	DET
ftr-299	2097	25	transaction	transaction	NOUN
ftr-299	2097	26	and	and	CCONJ
ftr-299	2097	27	,	,	PUNCT
ftr-299	2097	28	in	in	ADP
ftr-299	2097	29	the	the	DET
ftr-299	2097	30	distribution	distribution	NOUN
ftr-299	2097	31	,	,	PUNCT
ftr-299	2097	32	no	no	DET
ftr-299	2097	33	gain	gain	NOUN
ftr-299	2097	34	or	or	CCONJ
ftr-299	2097	35	loss	loss	NOUN
ftr-299	2097	36	is	be	AUX
ftr-299	2097	37	recognized	recognize	VERB
ftr-299	2097	38	and	and	CCONJ
ftr-299	2097	39	no	no	DET
ftr-299	2097	40	person	person	NOUN
ftr-299	2097	41	takes	take	VERB
ftr-299	2097	42	the	the	DET
ftr-299	2097	43	stock	stock	NOUN
ftr-299	2097	44	or	or	CCONJ
ftr-299	2097	45	other	other	ADJ
ftr-299	2097	46	property	property	NOUN
ftr-299	2097	47	with	with	ADP
ftr-299	2097	48	a	a	DET
ftr-299	2097	49	basis	basis	NOUN
ftr-299	2097	50	determined	determine	VERB
ftr-299	2097	51	by	by	ADP
ftr-299	2097	52	reference	reference	NOUN
ftr-299	2097	53	to	to	ADP
ftr-299	2097	54	the	the	DET
ftr-299	2097	55	transferor	transferor	NOUN
ftr-299	2097	56	’s	’s	PART
ftr-299	2097	57	basis	basis	NOUN
ftr-299	2097	58	in	in	ADP
ftr-299	2097	59	the	the	DET
ftr-299	2097	60	distributed	distribute	VERB
ftr-299	2097	61	stock	stock	NOUN
ftr-299	2097	62	.	.	PUNCT
ftr-299	2098	1	this	this	DET
ftr-299	2098	2	exception	exception	NOUN
ftr-299	2098	3	applies	apply	VERB
ftr-299	2098	4	principally	principally	ADV
ftr-299	2098	5	to	to	ADP
ftr-299	2098	6	distributions	distribution	NOUN
ftr-299	2098	7	subject	subject	ADJ
ftr-299	2098	8	to	to	ADP
ftr-299	2098	9	§	§	NOUN
ftr-299	2098	10	355(a	355(a	NUM
ftr-299	2098	11	)	)	PUNCT
ftr-299	2098	12	.	.	PUNCT
ftr-299	2099	1	in	in	ADP
ftr-299	2099	2	this	this	DET
ftr-299	2099	3	situation	situation	NOUN
ftr-299	2099	4	there	there	PRON
ftr-299	2099	5	is	be	VERB
ftr-299	2099	6	no	no	DET
ftr-299	2099	7	duplicated	duplicate	VERB
ftr-299	2099	8	loss	loss	NOUN
ftr-299	2099	9	that	that	PRON
ftr-299	2099	10	could	could	AUX
ftr-299	2099	11	be	be	AUX
ftr-299	2099	12	recognized	recognize	VERB
ftr-299	2099	13	by	by	ADP
ftr-299	2099	14	any	any	DET
ftr-299	2099	15	taxpayer	taxpayer	NOUN
ftr-299	2099	16	.	.	PUNCT
ftr-299	2100	1	second	second	ADJ
ftr-299	2100	2	,	,	PUNCT
ftr-299	2100	3	a	a	DET
ftr-299	2100	4	transaction	transaction	NOUN
ftr-299	2100	5	will	will	AUX
ftr-299	2100	6	not	not	PART
ftr-299	2100	7	be	be	AUX
ftr-299	2100	8	subject	subject	ADJ
ftr-299	2100	9	to	to	ADP
ftr-299	2100	10	§	§	PROPN
ftr-299	2100	11	362(e)(2	362(e)(2	NUM
ftr-299	2100	12	)	)	PUNCT
ftr-299	2100	13	if	if	SCONJ
ftr-299	2100	14	the	the	DET
ftr-299	2100	15	transaction	transaction	NOUN
ftr-299	2100	16	is	be	AUX
ftr-299	2100	17	between	between	ADP
ftr-299	2100	18	persons	person	NOUN
ftr-299	2100	19	not	not	PART
ftr-299	2100	20	connected	connect	VERB
ftr-299	2100	21	to	to	ADP
ftr-299	2100	22	the	the	DET
ftr-299	2100	23	united	united	PROPN
ftr-299	2100	24	states	states	PROPN
ftr-299	2100	25	,	,	PUNCT
ftr-299	2100	26	the	the	DET
ftr-299	2100	27	transaction	transaction	NOUN
ftr-299	2100	28	does	do	AUX
ftr-299	2100	29	not	not	PART
ftr-299	2100	30	become	become	VERB
ftr-299	2100	31	relevant	relevant	ADJ
ftr-299	2100	32	for	for	ADP
ftr-299	2100	33	federal	federal	ADJ
ftr-299	2100	34	tax	tax	NOUN
ftr-299	2100	35	purposes	purpose	NOUN
ftr-299	2100	36	within	within	ADP
ftr-299	2100	37	two	two	NUM
ftr-299	2100	38	years	year	NOUN
ftr-299	2100	39	of	of	ADP
ftr-299	2100	40	the	the	DET
ftr-299	2100	41	transfer	transfer	NOUN
ftr-299	2100	42	,	,	PUNCT
ftr-299	2100	43	and	and	CCONJ
ftr-299	2100	44	the	the	DET
ftr-299	2100	45	transaction	transaction	NOUN
ftr-299	2100	46	is	be	AUX
ftr-299	2100	47	not	not	PART
ftr-299	2100	48	undertaken	undertake	VERB
ftr-299	2100	49	pursuant	pursuant	ADV
ftr-299	2100	50	to	to	ADP
ftr-299	2100	51	a	a	DET
ftr-299	2100	52	plan	plan	NOUN
ftr-299	2100	53	to	to	PART
ftr-299	2100	54	reduce	reduce	VERB
ftr-299	2100	55	or	or	CCONJ
ftr-299	2100	56	avoid	avoid	VERB
ftr-299	2100	57	federal	federal	ADJ
ftr-299	2100	58	taxes	taxis	NOUN
ftr-299	2100	59	.	.	PUNCT
ftr-299	2101	1	this	this	DET
ftr-299	2101	2	exception	exception	NOUN
ftr-299	2101	3	relates	relate	VERB
ftr-299	2101	4	to	to	ADP
ftr-299	2101	5	transfers	transfer	NOUN
ftr-299	2101	6	between	between	ADP
ftr-299	2101	7	foreign	foreign	ADJ
ftr-299	2101	8	subsidiaries	subsidiary	NOUN
ftr-299	2101	9	.	.	PUNCT
ftr-299	2102	1	the	the	DET
ftr-299	2102	2	assumption	assumption	NOUN
ftr-299	2102	3	of	of	ADP
ftr-299	2102	4	a	a	DET
ftr-299	2102	5	transferor	transferor	NOUN
ftr-299	2102	6	’s	’s	PART
ftr-299	2102	7	liabilities	liability	NOUN
ftr-299	2102	8	by	by	ADP
ftr-299	2102	9	the	the	DET
ftr-299	2102	10	transferee	transferee	NOUN
ftr-299	2102	11	generally	generally	ADV
ftr-299	2102	12	does	do	AUX
ftr-299	2102	13	not	not	PART
ftr-299	2102	14	affect	affect	VERB
ftr-299	2102	15	the	the	DET
ftr-299	2102	16	application	application	NOUN
ftr-299	2102	17	of	of	ADP
ftr-299	2102	18	§	§	PROPN
ftr-299	2102	19	362(e	362(e	PROPN
ftr-299	2102	20	)	)	PUNCT
ftr-299	2102	21	.	.	PUNCT
ftr-299	2103	1	however	however	ADV
ftr-299	2103	2	,	,	PUNCT
ftr-299	2103	3	if	if	SCONJ
ftr-299	2103	4	a	a	DET
ftr-299	2103	5	§	§	PROPN
ftr-299	2103	6	362(e)(2)(c	362(e)(2)(c	NUM
ftr-299	2103	7	)	)	PUNCT
ftr-299	2103	8	election	election	NOUN
ftr-299	2103	9	is	be	AUX
ftr-299	2103	10	made	make	VERB
ftr-299	2103	11	,	,	PUNCT
ftr-299	2103	12	the	the	DET
ftr-299	2103	13	reduction	reduction	NOUN
ftr-299	2103	14	to	to	ADP
ftr-299	2103	15	stock	stock	NOUN
ftr-299	2103	16	basis	basis	NOUN
ftr-299	2103	17	is	be	AUX
ftr-299	2103	18	limited	limit	VERB
ftr-299	2103	19	to	to	ADP
ftr-299	2103	20	the	the	DET
ftr-299	2103	21	amount	amount	NOUN
ftr-299	2103	22	that	that	PRON
ftr-299	2103	23	the	the	DET
ftr-299	2103	24	transferee	transferee	NOUN
ftr-299	2103	25	would	would	AUX
ftr-299	2103	26	otherwise	otherwise	ADV
ftr-299	2103	27	reduce	reduce	VERB
ftr-299	2103	28	its	its	PRON
ftr-299	2103	29	basis	basis	NOUN
ftr-299	2103	30	in	in	ADP
ftr-299	2103	31	the	the	DET
ftr-299	2103	32	transferred	transfer	VERB
ftr-299	2103	33	assets	asset	NOUN
ftr-299	2103	34	.	.	PUNCT
ftr-299	2104	1	this	this	PRON
ftr-299	2104	2	prevents	prevent	VERB
ftr-299	2104	3	the	the	DET
ftr-299	2104	4	reduction	reduction	NOUN
ftr-299	2104	5	of	of	ADP
ftr-299	2104	6	stock	stock	NOUN
ftr-299	2104	7	basis	basis	NOUN
ftr-299	2104	8	attributable	attributable	ADJ
ftr-299	2104	9	to	to	ADP
ftr-299	2104	10	contingent	contingent	ADJ
ftr-299	2104	11	liabilities	liability	NOUN
ftr-299	2104	12	associated	associate	VERB
ftr-299	2104	13	with	with	ADP
ftr-299	2104	14	a	a	DET
ftr-299	2104	15	trade	trade	NOUN
ftr-299	2104	16	or	or	CCONJ
ftr-299	2104	17	business	business	NOUN
ftr-299	2104	18	,	,	PUNCT
ftr-299	2104	19	for	for	ADP
ftr-299	2104	20	which	which	PRON
ftr-299	2104	21	basis	basis	NOUN
ftr-299	2104	22	is	be	AUX
ftr-299	2104	23	specifically	specifically	ADV
ftr-299	2104	24	preserved	preserve	VERB
ftr-299	2104	25	under	under	ADP
ftr-299	2104	26	§	§	PROPN
ftr-299	2104	27	358(h)(2)(a	358(h)(2)(a	PROPN
ftr-299	2104	28	)	)	PUNCT
ftr-299	2104	29	.	.	PUNCT
ftr-299	2105	1	furthermore	furthermore	ADV
ftr-299	2105	2	,	,	PUNCT
ftr-299	2105	3	when	when	SCONJ
ftr-299	2105	4	the	the	DET
ftr-299	2105	5	property	property	NOUN
ftr-299	2105	6	transferred	transfer	VERB
ftr-299	2105	7	is	be	AUX
ftr-299	2105	8	an	an	DET
ftr-299	2105	9	interest	interest	NOUN
ftr-299	2105	10	in	in	ADP
ftr-299	2105	11	a	a	DET
ftr-299	2105	12	partnership	partnership	NOUN
ftr-299	2105	13	with	with	ADP
ftr-299	2105	14	liabilities	liability	NOUN
ftr-299	2105	15	,	,	PUNCT
ftr-299	2105	16	the	the	DET
ftr-299	2105	17	final	final	ADJ
ftr-299	2105	18	regulations	regulation	NOUN
ftr-299	2105	19	provide	provide	VERB
ftr-299	2105	20	that	that	SCONJ
ftr-299	2105	21	the	the	DET
ftr-299	2105	22	value	value	NOUN
ftr-299	2105	23	of	of	ADP
ftr-299	2105	24	a	a	DET
ftr-299	2105	25	partnership	partnership	NOUN
ftr-299	2105	26	interest	interest	NOUN
ftr-299	2105	27	is	be	AUX
ftr-299	2105	28	the	the	DET
ftr-299	2105	29	sum	sum	NOUN
ftr-299	2105	30	of	of	ADP
ftr-299	2105	31	cash	cash	NOUN
ftr-299	2105	32	that	that	PRON
ftr-299	2105	33	the	the	DET
ftr-299	2105	34	transferee	transferee	NOUN
ftr-299	2105	35	would	would	AUX
ftr-299	2105	36	receive	receive	VERB
ftr-299	2105	37	for	for	ADP
ftr-299	2105	38	such	such	ADJ
ftr-299	2105	39	interest	interest	NOUN
ftr-299	2105	40	,	,	PUNCT
ftr-299	2105	41	increased	increase	VERB
ftr-299	2105	42	by	by	ADP
ftr-299	2105	43	any	any	DET
ftr-299	2105	44	reg	reg	NOUN
ftr-299	2105	45	.	.	PUNCT
ftr-299	2106	1	§	§	PROPN
ftr-299	2106	2	1.752	1.752	NUM
ftr-299	2106	3	-	-	SYM
ftr-299	2106	4	1	1	NUM
ftr-299	2106	5	liabilities	liability	NOUN
ftr-299	2106	6	(	(	PUNCT
ftr-299	2106	7	as	as	SCONJ
ftr-299	2106	8	defined	define	VERB
ftr-299	2106	9	in	in	ADP
ftr-299	2106	10	reg	reg	NOUN
ftr-299	2106	11	.	.	PUNCT
ftr-299	2107	1	326	326	NUM
ftr-299	2107	2	florida	florida	PROPN
ftr-299	2107	3	tax	tax	NOUN
ftr-299	2107	4	review	review	NOUN
ftr-299	2107	5	[	[	X
ftr-299	2107	6	vol	vol	NOUN
ftr-299	2107	7	.	.	PUNCT
ftr-299	2108	1	15:5	15:5	NUM
ftr-299	2108	2	§	§	PROPN
ftr-299	2108	3	1.752	1.752	NUM
ftr-299	2108	4	-	-	SYM
ftr-299	2108	5	1(a)(4	1(a)(4	NUM
ftr-299	2108	6	)	)	PUNCT
ftr-299	2108	7	)	)	PUNCT
ftr-299	2108	8	of	of	ADP
ftr-299	2108	9	the	the	DET
ftr-299	2108	10	partnership	partnership	NOUN
ftr-299	2108	11	that	that	PRON
ftr-299	2108	12	are	be	AUX
ftr-299	2108	13	allocated	allocate	VERB
ftr-299	2108	14	to	to	ADP
ftr-299	2108	15	the	the	DET
ftr-299	2108	16	transferee	transferee	NOUN
ftr-299	2108	17	with	with	ADP
ftr-299	2108	18	regard	regard	NOUN
ftr-299	2108	19	to	to	ADP
ftr-299	2108	20	such	such	ADJ
ftr-299	2108	21	transferred	transfer	VERB
ftr-299	2108	22	interest	interest	NOUN
ftr-299	2108	23	under	under	ADP
ftr-299	2108	24	§	§	PROPN
ftr-299	2108	25	752	752	NUM
ftr-299	2108	26	.	.	PUNCT
ftr-299	2109	1	see	see	VERB
ftr-299	2109	2	reg	reg	NOUN
ftr-299	2109	3	.	.	PUNCT
ftr-299	2110	1	§	§	PROPN
ftr-299	2110	2	1.362	1.362	NUM
ftr-299	2110	3	-	-	SYM
ftr-299	2110	4	4(h	4(h	NUM
ftr-299	2110	5	)	)	PUNCT
ftr-299	2110	6	,	,	PUNCT
ftr-299	2110	7	ex	ex	NOUN
ftr-299	2110	8	.	.	PUNCT
ftr-299	2110	9	8(ii	8(ii	NUM
ftr-299	2110	10	)	)	PUNCT
ftr-299	2110	11	.	.	PUNCT
ftr-299	2111	1	finally	finally	ADV
ftr-299	2111	2	,	,	PUNCT
ftr-299	2111	3	reg	reg	PROPN
ftr-299	2111	4	.	.	PUNCT
ftr-299	2112	1	§	§	PROPN
ftr-299	2112	2	1.362	1.362	NUM
ftr-299	2112	3	-	-	PUNCT
ftr-299	2112	4	4(d	4(d	NUM
ftr-299	2112	5	)	)	PUNCT
ftr-299	2112	6	provides	provide	VERB
ftr-299	2112	7	details	detail	NOUN
ftr-299	2112	8	on	on	ADP
ftr-299	2112	9	how	how	SCONJ
ftr-299	2112	10	to	to	PART
ftr-299	2112	11	make	make	VERB
ftr-299	2112	12	the	the	DET
ftr-299	2112	13	§	§	PROPN
ftr-299	2112	14	362(h)(2)(c	362(h)(2)(c	PROPN
ftr-299	2112	15	)	)	PUNCT
ftr-299	2112	16	election	election	NOUN
ftr-299	2112	17	to	to	PART
ftr-299	2112	18	reduce	reduce	VERB
ftr-299	2112	19	the	the	DET
ftr-299	2112	20	transferor	transferor	NOUN
ftr-299	2112	21	’s	’s	PART
ftr-299	2112	22	stock	stock	NOUN
ftr-299	2112	23	basis	basis	NOUN
ftr-299	2112	24	in	in	ADP
ftr-299	2112	25	lieu	lieu	NOUN
ftr-299	2112	26	of	of	ADP
ftr-299	2112	27	the	the	DET
ftr-299	2112	28	corporation	corporation	NOUN
ftr-299	2112	29	reducing	reduce	VERB
ftr-299	2112	30	asset	asset	NOUN
ftr-299	2112	31	basis	basis	NOUN
ftr-299	2112	32	;	;	PUNCT
ftr-299	2112	33	the	the	DET
ftr-299	2112	34	regulations	regulation	NOUN
ftr-299	2112	35	generally	generally	ADV
ftr-299	2112	36	adopt	adopt	VERB
ftr-299	2112	37	the	the	DET
ftr-299	2112	38	rules	rule	NOUN
ftr-299	2112	39	set	set	VERB
ftr-299	2112	40	forth	forth	ADP
ftr-299	2112	41	in	in	ADP
ftr-299	2112	42	notice	notice	NOUN
ftr-299	2112	43	2005	2005	NUM
ftr-299	2112	44	-	-	SYM
ftr-299	2112	45	70	70	NUM
ftr-299	2112	46	,	,	PUNCT
ftr-299	2112	47	2005	2005	NUM
ftr-299	2112	48	-	-	SYM
ftr-299	2112	49	2	2	NUM
ftr-299	2112	50	c.b	c.b	PROPN
ftr-299	2112	51	.	.	PROPN
ftr-299	2112	52	694	694	NUM
ftr-299	2112	53	,	,	PUNCT
ftr-299	2112	54	and	and	CCONJ
ftr-299	2112	55	the	the	DET
ftr-299	2112	56	proposed	propose	VERB
ftr-299	2112	57	regulations	regulation	NOUN
ftr-299	2112	58	,	,	PUNCT
ftr-299	2112	59	but	but	CCONJ
ftr-299	2112	60	expand	expand	VERB
ftr-299	2112	61	those	those	DET
ftr-299	2112	62	rules	rule	NOUN
ftr-299	2112	63	significantly	significantly	ADV
ftr-299	2112	64	.	.	PUNCT
ftr-299	2113	1	a	a	DET
ftr-299	2113	2	§	§	PROPN
ftr-299	2113	3	362(e)(2)(c	362(e)(2)(c	PROPN
ftr-299	2113	4	)	)	PUNCT
ftr-299	2113	5	election	election	NOUN
ftr-299	2113	6	is	be	AUX
ftr-299	2113	7	irrevocable	irrevocable	ADJ
ftr-299	2113	8	.	.	PUNCT
ftr-299	2114	1	it	it	PRON
ftr-299	2114	2	may	may	AUX
ftr-299	2114	3	be	be	AUX
ftr-299	2114	4	made	make	VERB
ftr-299	2114	5	protectively	protectively	ADV
ftr-299	2114	6	and	and	CCONJ
ftr-299	2114	7	will	will	AUX
ftr-299	2114	8	have	have	VERB
ftr-299	2114	9	no	no	DET
ftr-299	2114	10	effect	effect	NOUN
ftr-299	2114	11	to	to	ADP
ftr-299	2114	12	the	the	DET
ftr-299	2114	13	extent	extent	NOUN
ftr-299	2114	14	it	it	PRON
ftr-299	2114	15	is	be	AUX
ftr-299	2114	16	determined	determine	VERB
ftr-299	2114	17	that	that	SCONJ
ftr-299	2114	18	§	§	PROPN
ftr-299	2114	19	362(e)(2	362(e)(2	NUM
ftr-299	2114	20	)	)	PUNCT
ftr-299	2114	21	does	do	AUX
ftr-299	2114	22	not	not	PART
ftr-299	2114	23	apply	apply	VERB
ftr-299	2114	24	.	.	PUNCT
ftr-299	2115	1	for	for	SCONJ
ftr-299	2115	2	an	an	DET
ftr-299	2115	3	election	election	NOUN
ftr-299	2115	4	to	to	PART
ftr-299	2115	5	be	be	AUX
ftr-299	2115	6	effective	effective	ADJ
ftr-299	2115	7	,	,	PUNCT
ftr-299	2115	8	(	(	PUNCT
ftr-299	2115	9	1	1	NUM
ftr-299	2115	10	)	)	PUNCT
ftr-299	2115	11	prior	prior	ADV
ftr-299	2115	12	to	to	ADP
ftr-299	2115	13	filing	file	VERB
ftr-299	2115	14	“	"	PUNCT
ftr-299	2115	15	a	a	DET
ftr-299	2115	16	section	section	NOUN
ftr-299	2115	17	362(e)(2)(c	362(e)(2)(c	NUM
ftr-299	2115	18	)	)	PUNCT
ftr-299	2115	19	statement	statement	NOUN
ftr-299	2115	20	”	"	PUNCT
ftr-299	2115	21	the	the	DET
ftr-299	2115	22	transferor	transferor	NOUN
ftr-299	2115	23	and	and	CCONJ
ftr-299	2115	24	transferee	transferee	NOUN
ftr-299	2115	25	must	must	AUX
ftr-299	2115	26	enter	enter	VERB
ftr-299	2115	27	into	into	ADP
ftr-299	2115	28	a	a	DET
ftr-299	2115	29	written	write	VERB
ftr-299	2115	30	,	,	PUNCT
ftr-299	2115	31	binding	bind	VERB
ftr-299	2115	32	agreement	agreement	NOUN
ftr-299	2115	33	to	to	PART
ftr-299	2115	34	elect	elect	VERB
ftr-299	2115	35	to	to	PART
ftr-299	2115	36	apply	apply	VERB
ftr-299	2115	37	§	§	PROPN
ftr-299	2115	38	362(e)(2)(c	362(e)(2)(c	PROPN
ftr-299	2115	39	,	,	PUNCT
ftr-299	2115	40	and	and	CCONJ
ftr-299	2115	41	(	(	PUNCT
ftr-299	2115	42	2	2	X
ftr-299	2115	43	)	)	PUNCT
ftr-299	2115	44	detailed	detailed	ADJ
ftr-299	2115	45	requirements	requirement	NOUN
ftr-299	2115	46	for	for	ADP
ftr-299	2115	47	filing	file	VERB
ftr-299	2115	48	the	the	DET
ftr-299	2115	49	“	"	PUNCT
ftr-299	2115	50	section	section	NOUN
ftr-299	2115	51	362(e)(2)(c	362(e)(2)(c	NUM
ftr-299	2115	52	)	)	PUNCT
ftr-299	2115	53	statement	statement	NOUN
ftr-299	2115	54	,	,	PUNCT
ftr-299	2115	55	”	"	PUNCT
ftr-299	2115	56	which	which	PRON
ftr-299	2115	57	is	be	AUX
ftr-299	2115	58	required	require	VERB
ftr-299	2115	59	to	to	PART
ftr-299	2115	60	contain	contain	VERB
ftr-299	2115	61	extraordinarily	extraordinarily	ADV
ftr-299	2115	62	detailed	detailed	ADJ
ftr-299	2115	63	information	information	NOUN
ftr-299	2115	64	about	about	ADP
ftr-299	2115	65	the	the	DET
ftr-299	2115	66	transfer	transfer	NOUN
ftr-299	2115	67	,	,	PUNCT
ftr-299	2115	68	must	must	AUX
ftr-299	2115	69	be	be	AUX
ftr-299	2115	70	followed	follow	VERB
ftr-299	2115	71	.	.	PUNCT
ftr-299	2116	1	if	if	SCONJ
ftr-299	2116	2	the	the	DET
ftr-299	2116	3	transferor	transferor	NOUN
ftr-299	2116	4	is	be	AUX
ftr-299	2116	5	a	a	DET
ftr-299	2116	6	person	person	NOUN
ftr-299	2116	7	required	require	VERB
ftr-299	2116	8	to	to	PART
ftr-299	2116	9	file	file	VERB
ftr-299	2116	10	a	a	DET
ftr-299	2116	11	u.s	u.s	PROPN
ftr-299	2116	12	.	.	PROPN
ftr-299	2116	13	return	return	NOUN
ftr-299	2116	14	for	for	ADP
ftr-299	2116	15	the	the	DET
ftr-299	2116	16	year	year	NOUN
ftr-299	2116	17	of	of	ADP
ftr-299	2116	18	the	the	DET
ftr-299	2116	19	transfer	transfer	NOUN
ftr-299	2116	20	,	,	PUNCT
ftr-299	2116	21	the	the	DET
ftr-299	2116	22	transferor	transferor	NOUN
ftr-299	2116	23	must	must	AUX
ftr-299	2116	24	include	include	VERB
ftr-299	2116	25	the	the	DET
ftr-299	2116	26	“	"	PUNCT
ftr-299	2116	27	section	section	NOUN
ftr-299	2116	28	362(e)(2)(c	362(e)(2)(c	NUM
ftr-299	2116	29	)	)	PUNCT
ftr-299	2116	30	statement	statement	NOUN
ftr-299	2116	31	”	"	PUNCT
ftr-299	2116	32	on	on	ADP
ftr-299	2116	33	or	or	CCONJ
ftr-299	2116	34	with	with	ADP
ftr-299	2116	35	its	its	PRON
ftr-299	2116	36	timely	timely	ADV
ftr-299	2116	37	filed	file	VERB
ftr-299	2116	38	(	(	PUNCT
ftr-299	2116	39	including	include	VERB
ftr-299	2116	40	extensions	extension	NOUN
ftr-299	2116	41	)	)	PUNCT
ftr-299	2116	42	original	original	ADJ
ftr-299	2116	43	return	return	NOUN
ftr-299	2116	44	for	for	ADP
ftr-299	2116	45	the	the	DET
ftr-299	2116	46	taxable	taxable	ADJ
ftr-299	2116	47	year	year	NOUN
ftr-299	2116	48	in	in	ADP
ftr-299	2116	49	which	which	PRON
ftr-299	2116	50	the	the	DET
ftr-299	2116	51	transfer	transfer	NOUN
ftr-299	2116	52	occurred	occur	VERB
ftr-299	2116	53	.	.	PUNCT
ftr-299	2117	1	there	there	PRON
ftr-299	2117	2	is	be	VERB
ftr-299	2117	3	a	a	DET
ftr-299	2117	4	long	long	ADJ
ftr-299	2117	5	list	list	NOUN
ftr-299	2117	6	of	of	ADP
ftr-299	2117	7	the	the	DET
ftr-299	2117	8	persons	person	NOUN
ftr-299	2117	9	required	require	VERB
ftr-299	2117	10	to	to	PART
ftr-299	2117	11	file	file	VERB
ftr-299	2117	12	the	the	DET
ftr-299	2117	13	statement	statement	NOUN
ftr-299	2117	14	if	if	SCONJ
ftr-299	2117	15	the	the	DET
ftr-299	2117	16	transferor	transferor	NOUN
ftr-299	2117	17	is	be	AUX
ftr-299	2117	18	not	not	PART
ftr-299	2117	19	required	require	VERB
ftr-299	2117	20	to	to	PART
ftr-299	2117	21	file	file	VERB
ftr-299	2117	22	a	a	DET
ftr-299	2117	23	u.s	u.s	PROPN
ftr-299	2117	24	.	.	PROPN
ftr-299	2117	25	return	return	NOUN
ftr-299	2117	26	for	for	ADP
ftr-299	2117	27	the	the	DET
ftr-299	2117	28	year	year	NOUN
ftr-299	2117	29	of	of	ADP
ftr-299	2117	30	the	the	DET
ftr-299	2117	31	transfer	transfer	NOUN
ftr-299	2117	32	.	.	PUNCT
ftr-299	2118	1	2	2	X
ftr-299	2118	2	.	.	NUM
ftr-299	2118	3	built	build	VERB
ftr-299	2118	4	-	-	PUNCT
ftr-299	2118	5	in	in	ADP
ftr-299	2118	6	losses	loss	NOUN
ftr-299	2118	7	can	can	AUX
ftr-299	2118	8	not	not	PART
ftr-299	2118	9	be	be	AUX
ftr-299	2118	10	“	"	PUNCT
ftr-299	2118	11	imported	import	VERB
ftr-299	2118	12	”	"	PUNCT
ftr-299	2118	13	either	either	CCONJ
ftr-299	2118	14	from	from	ADP
ftr-299	2118	15	offshore	offshore	ADJ
ftr-299	2118	16	or	or	CCONJ
ftr-299	2118	17	from	from	ADP
ftr-299	2118	18	a	a	DET
ftr-299	2118	19	u.s	u.s	PROPN
ftr-299	2118	20	.	.	PROPN
ftr-299	2118	21	tax	tax	NOUN
ftr-299	2118	22	-	-	PUNCT
ftr-299	2118	23	exempt	exempt	ADJ
ftr-299	2118	24	.	.	PUNCT
ftr-299	2119	1	reg-161948	reg-161948	NOUN
ftr-299	2119	2	-	-	PUNCT
ftr-299	2119	3	05	05	NUM
ftr-299	2119	4	,	,	PUNCT
ftr-299	2119	5	limitations	limitation	NOUN
ftr-299	2119	6	on	on	ADP
ftr-299	2119	7	the	the	DET
ftr-299	2119	8	importation	importation	NOUN
ftr-299	2119	9	of	of	ADP
ftr-299	2119	10	net	net	ADJ
ftr-299	2119	11	built	build	VERB
ftr-299	2119	12	-	-	PUNCT
ftr-299	2119	13	in	in	ADP
ftr-299	2119	14	losses	loss	NOUN
ftr-299	2119	15	,	,	PUNCT
ftr-299	2119	16	78	78	NUM
ftr-299	2119	17	f.r	f.r	NOUN
ftr-299	2119	18	.	.	NOUN
ftr-299	2119	19	54971	54971	NUM
ftr-299	2119	20	(	(	PUNCT
ftr-299	2119	21	9/9/13	9/9/13	NUM
ftr-299	2119	22	)	)	PUNCT
ftr-299	2119	23	.	.	PUNCT
ftr-299	2120	1	the	the	DET
ftr-299	2120	2	treasury	treasury	PROPN
ftr-299	2120	3	department	department	PROPN
ftr-299	2120	4	and	and	CCONJ
ftr-299	2120	5	irs	irs	PROPN
ftr-299	2120	6	have	have	AUX
ftr-299	2120	7	published	publish	VERB
ftr-299	2120	8	proposed	propose	VERB
ftr-299	2120	9	regulations	regulation	NOUN
ftr-299	2120	10	under	under	ADP
ftr-299	2120	11	§	§	PROPN
ftr-299	2120	12	§	§	PROPN
ftr-299	2120	13	334(b)(1)(b	334(b)(1)(b	PROPN
ftr-299	2120	14	)	)	PUNCT
ftr-299	2120	15	and	and	CCONJ
ftr-299	2120	16	362(e)(1	362(e)(1	NUM
ftr-299	2120	17	)	)	PUNCT
ftr-299	2120	18	,	,	PUNCT
ftr-299	2120	19	dealing	deal	VERB
ftr-299	2120	20	with	with	ADP
ftr-299	2120	21	the	the	DET
ftr-299	2120	22	importation	importation	NOUN
ftr-299	2120	23	of	of	ADP
ftr-299	2120	24	built	build	VERB
ftr-299	2120	25	-	-	PUNCT
ftr-299	2120	26	in	in	ADP
ftr-299	2120	27	losses	loss	NOUN
ftr-299	2120	28	in	in	ADP
ftr-299	2120	29	§	§	PROPN
ftr-299	2120	30	332	332	NUM
ftr-299	2120	31	subsidiary	subsidiary	NOUN
ftr-299	2120	32	liquidations	liquidation	NOUN
ftr-299	2120	33	and	and	CCONJ
ftr-299	2120	34	§	§	PROPN
ftr-299	2120	35	351	351	NUM
ftr-299	2120	36	transfers	transfer	NOUN
ftr-299	2120	37	.	.	PUNCT
ftr-299	2121	1	(	(	PUNCT
ftr-299	2121	2	these	these	DET
ftr-299	2121	3	regulations	regulation	NOUN
ftr-299	2121	4	do	do	AUX
ftr-299	2121	5	not	not	PART
ftr-299	2121	6	deal	deal	VERB
ftr-299	2121	7	with	with	ADP
ftr-299	2121	8	§	§	PROPN
ftr-299	2121	9	362(e)(2	362(e)(2	NUM
ftr-299	2121	10	)	)	PUNCT
ftr-299	2121	11	;	;	PUNCT
ftr-299	2121	12	reg	reg	NOUN
ftr-299	2121	13	.	.	PUNCT
ftr-299	2122	1	§	§	PROPN
ftr-299	2122	2	1.362	1.362	NUM
ftr-299	2122	3	-	-	SYM
ftr-299	2122	4	4	4	NUM
ftr-299	2122	5	deals	deal	NOUN
ftr-299	2122	6	with	with	ADP
ftr-299	2122	7	§	§	PROPN
ftr-299	2122	8	362(e)(2	362(e)(2	NUM
ftr-299	2122	9	)	)	PUNCT
ftr-299	2122	10	.	.	PUNCT
ftr-299	2122	11	)	)	PUNCT
ftr-299	2123	1	section	section	NOUN
ftr-299	2123	2	362(e)(1	362(e)(1	NUM
ftr-299	2123	3	)	)	PUNCT
ftr-299	2123	4	applies	apply	VERB
ftr-299	2123	5	property	property	NOUN
ftr-299	2123	6	-	-	PUNCT
ftr-299	2123	7	by	by	ADP
ftr-299	2123	8	-	-	PUNCT
ftr-299	2123	9	property	property	NOUN
ftr-299	2123	10	to	to	PART
ftr-299	2123	11	assign	assign	VERB
ftr-299	2123	12	each	each	DET
ftr-299	2123	13	transferred	transfer	VERB
ftr-299	2123	14	property	property	NOUN
ftr-299	2123	15	a	a	DET
ftr-299	2123	16	fair	fair	ADJ
ftr-299	2123	17	market	market	NOUN
ftr-299	2123	18	value	value	NOUN
ftr-299	2123	19	basis	basis	NOUN
ftr-299	2123	20	rather	rather	ADV
ftr-299	2123	21	than	than	ADP
ftr-299	2123	22	the	the	DET
ftr-299	2123	23	normal	normal	ADJ
ftr-299	2123	24	§	§	PROPN
ftr-299	2123	25	362(a	362(a	PROPN
ftr-299	2123	26	)	)	PUNCT
ftr-299	2123	27	transferred	transfer	VERB
ftr-299	2123	28	basis	basis	NOUN
ftr-299	2123	29	,	,	PUNCT
ftr-299	2123	30	if	if	SCONJ
ftr-299	2123	31	(	(	PUNCT
ftr-299	2123	32	1	1	X
ftr-299	2123	33	)	)	PUNCT
ftr-299	2123	34	there	there	PRON
ftr-299	2123	35	is	be	VERB
ftr-299	2123	36	net	net	ADJ
ftr-299	2123	37	built	build	VERB
ftr-299	2123	38	-	-	PUNCT
ftr-299	2123	39	in	in	ADP
ftr-299	2123	40	loss	loss	NOUN
ftr-299	2123	41	in	in	ADP
ftr-299	2123	42	the	the	DET
ftr-299	2123	43	aggregate	aggregate	ADJ
ftr-299	2123	44	transferred	transfer	VERB
ftr-299	2123	45	properties	property	NOUN
ftr-299	2123	46	and	and	CCONJ
ftr-299	2123	47	(	(	PUNCT
ftr-299	2123	48	2	2	X
ftr-299	2123	49	)	)	PUNCT
ftr-299	2123	50	gain	gain	NOUN
ftr-299	2123	51	or	or	CCONJ
ftr-299	2123	52	loss	loss	NOUN
ftr-299	2123	53	realized	realize	VERB
ftr-299	2123	54	by	by	ADP
ftr-299	2123	55	the	the	DET
ftr-299	2123	56	transferor	transferor	NOUN
ftr-299	2123	57	with	with	ADP
ftr-299	2123	58	respect	respect	NOUN
ftr-299	2123	59	to	to	ADP
ftr-299	2123	60	the	the	DET
ftr-299	2123	61	property	property	NOUN
ftr-299	2123	62	was	be	AUX
ftr-299	2123	63	not	not	PART
ftr-299	2123	64	subject	subject	ADJ
ftr-299	2123	65	to	to	ADP
ftr-299	2123	66	u.s	u.s	PROPN
ftr-299	2123	67	.	.	PROPN
ftr-299	2123	68	income	income	NOUN
ftr-299	2123	69	tax	tax	NOUN
ftr-299	2123	70	immediately	immediately	ADV
ftr-299	2123	71	prior	prior	ADV
ftr-299	2123	72	to	to	ADP
ftr-299	2123	73	the	the	DET
ftr-299	2123	74	transfer	transfer	NOUN
ftr-299	2123	75	.	.	PUNCT
ftr-299	2124	1	if	if	SCONJ
ftr-299	2124	2	a	a	DET
ftr-299	2124	3	controlled	control	VERB
ftr-299	2124	4	subsidiary	subsidiary	NOUN
ftr-299	2124	5	is	be	AUX
ftr-299	2124	6	liquidated	liquidate	VERB
ftr-299	2124	7	and	and	CCONJ
ftr-299	2124	8	(	(	PUNCT
ftr-299	2124	9	1	1	X
ftr-299	2124	10	)	)	PUNCT
ftr-299	2124	11	there	there	PRON
ftr-299	2124	12	is	be	VERB
ftr-299	2124	13	net	net	ADJ
ftr-299	2124	14	built	build	VERB
ftr-299	2124	15	-	-	PUNCT
ftr-299	2124	16	in	in	ADP
ftr-299	2124	17	loss	loss	NOUN
ftr-299	2124	18	in	in	ADP
ftr-299	2124	19	the	the	DET
ftr-299	2124	20	aggregate	aggregate	ADJ
ftr-299	2124	21	transferred	transfer	VERB
ftr-299	2124	22	properties	property	NOUN
ftr-299	2124	23	and	and	CCONJ
ftr-299	2124	24	(	(	PUNCT
ftr-299	2124	25	2	2	X
ftr-299	2124	26	)	)	PUNCT
ftr-299	2124	27	gain	gain	NOUN
ftr-299	2124	28	or	or	CCONJ
ftr-299	2124	29	loss	loss	NOUN
ftr-299	2124	30	realized	realize	VERB
ftr-299	2124	31	by	by	ADP
ftr-299	2124	32	the	the	DET
ftr-299	2124	33	transferor	transferor	NOUN
ftr-299	2124	34	with	with	ADP
ftr-299	2124	35	respect	respect	NOUN
ftr-299	2124	36	to	to	ADP
ftr-299	2124	37	the	the	DET
ftr-299	2124	38	property	property	NOUN
ftr-299	2124	39	was	be	AUX
ftr-299	2124	40	not	not	PART
ftr-299	2124	41	subject	subject	ADJ
ftr-299	2124	42	to	to	ADP
ftr-299	2124	43	u.s	u.s	PROPN
ftr-299	2124	44	.	.	PROPN
ftr-299	2124	45	income	income	NOUN
ftr-299	2124	46	tax	tax	NOUN
ftr-299	2124	47	immediately	immediately	ADV
ftr-299	2124	48	prior	prior	ADV
ftr-299	2124	49	to	to	ADP
ftr-299	2124	50	the	the	DET
ftr-299	2124	51	transfer	transfer	NOUN
ftr-299	2124	52	,	,	PUNCT
ftr-299	2124	53	§	§	PROPN
ftr-299	2124	54	334(b)(1)(b	334(b)(1)(b	PROPN
ftr-299	2124	55	)	)	PUNCT
ftr-299	2124	56	provides	provide	VERB
ftr-299	2124	57	the	the	DET
ftr-299	2124	58	parent	parent	NOUN
ftr-299	2124	59	with	with	ADP
ftr-299	2124	60	a	a	DET
ftr-299	2124	61	fair	fair	ADJ
ftr-299	2124	62	market	market	NOUN
ftr-299	2124	63	value	value	NOUN
ftr-299	2124	64	basis	basis	NOUN
ftr-299	2124	65	in	in	ADP
ftr-299	2124	66	properties	property	NOUN
ftr-299	2124	67	received	receive	VERB
ftr-299	2124	68	in	in	ADP
ftr-299	2124	69	the	the	DET
ftr-299	2124	70	liquidation	liquidation	NOUN
ftr-299	2124	71	.	.	PUNCT
ftr-299	2125	1			PRON
ftr-299	2125	2	prop	prop	PROPN
ftr-299	2125	3	.	.	PUNCT
ftr-299	2126	1	reg	reg	NOUN
ftr-299	2126	2	.	.	PUNCT
ftr-299	2127	1	§	§	PROPN
ftr-299	2127	2	1.362	1.362	NUM
ftr-299	2127	3	-	-	SYM
ftr-299	2127	4	3	3	NUM
ftr-299	2127	5	terms	term	NOUN
ftr-299	2127	6	the	the	DET
ftr-299	2127	7	transactions	transaction	NOUN
ftr-299	2127	8	to	to	PART
ftr-299	2127	9	which	which	PRON
ftr-299	2127	10	§	§	PROPN
ftr-299	2127	11	362(e)(1	362(e)(1	NUM
ftr-299	2127	12	)	)	PUNCT
ftr-299	2127	13	applies	apply	VERB
ftr-299	2127	14	“	"	PUNCT
ftr-299	2127	15	loss	loss	NOUN
ftr-299	2127	16	importation	importation	NOUN
ftr-299	2127	17	transactions	transaction	NOUN
ftr-299	2127	18	,	,	PUNCT
ftr-299	2127	19	”	"	PUNCT
ftr-299	2127	20	and	and	CCONJ
ftr-299	2127	21	the	the	DET
ftr-299	2127	22	property	property	NOUN
ftr-299	2127	23	to	to	PART
ftr-299	2127	24	which	which	PRON
ftr-299	2127	25	it	it	PRON
ftr-299	2127	26	applies	apply	VERB
ftr-299	2127	27	“	"	PUNCT
ftr-299	2127	28	loss	loss	NOUN
ftr-299	2127	29	importation	importation	NOUN
ftr-299	2127	30	property	property	NOUN
ftr-299	2127	31	.	.	PUNCT
ftr-299	2127	32	”	"	PUNCT
ftr-299	2128	1	the	the	DET
ftr-299	2128	2	proposed	propose	VERB
ftr-299	2128	3	regulations	regulation	NOUN
ftr-299	2128	4	use	use	VERB
ftr-299	2128	5	a	a	DET
ftr-299	2128	6	hypothetical	hypothetical	ADJ
ftr-299	2128	7	sale	sale	NOUN
ftr-299	2128	8	analysis	analysis	NOUN
ftr-299	2128	9	to	to	PART
ftr-299	2128	10	identify	identify	VERB
ftr-299	2128	11	loss	loss	NOUN
ftr-299	2128	12	importation	importation	NOUN
ftr-299	2128	13	property	property	NOUN
ftr-299	2128	14	.	.	PUNCT
ftr-299	2129	1	the	the	DET
ftr-299	2129	2	proposed	propose	VERB
ftr-299	2129	3	regulations	regulation	NOUN
ftr-299	2129	4	clarify	clarify	VERB
ftr-299	2129	5	that	that	SCONJ
ftr-299	2129	6	§	§	PROPN
ftr-299	2129	7	362(e)(1	362(e)(1	NUM
ftr-299	2129	8	)	)	PUNCT
ftr-299	2129	9	applies	apply	VERB
ftr-299	2129	10	to	to	ADP
ftr-299	2129	11	transfers	transfer	NOUN
ftr-299	2129	12	2014	2014	NUM
ftr-299	2129	13	]	]	PUNCT
ftr-299	2129	14	recent	recent	ADJ
ftr-299	2129	15	developments	development	NOUN
ftr-299	2129	16	in	in	ADP
ftr-299	2129	17	federal	federal	ADJ
ftr-299	2129	18	income	income	NOUN
ftr-299	2129	19	taxation	taxation	NOUN
ftr-299	2129	20	327	327	NUM
ftr-299	2129	21	by	by	ADP
ftr-299	2129	22	u.s	u.s	PROPN
ftr-299	2129	23	.	.	PROPN
ftr-299	2129	24	tax	tax	NOUN
ftr-299	2129	25	-	-	PUNCT
ftr-299	2129	26	exempt	exempt	ADJ
ftr-299	2129	27	organizations	organization	NOUN
ftr-299	2129	28	as	as	ADV
ftr-299	2129	29	well	well	ADV
ftr-299	2129	30	as	as	ADP
ftr-299	2129	31	transfers	transfer	NOUN
ftr-299	2129	32	by	by	ADP
ftr-299	2129	33	foreign	foreign	ADJ
ftr-299	2129	34	persons	person	NOUN
ftr-299	2129	35	.	.	PUNCT
ftr-299	2130	1	the	the	DET
ftr-299	2130	2	proposed	propose	VERB
ftr-299	2130	3	regulations	regulation	NOUN
ftr-299	2130	4	also	also	ADV
ftr-299	2130	5	provide	provide	VERB
ftr-299	2130	6	a	a	DET
ftr-299	2130	7	look	look	NOUN
ftr-299	2130	8	-	-	PUNCT
ftr-299	2130	9	through	through	ADP
ftr-299	2130	10	rule	rule	NOUN
ftr-299	2130	11	for	for	ADP
ftr-299	2130	12	transfers	transfer	NOUN
ftr-299	2130	13	by	by	ADP
ftr-299	2130	14	grantor	grantor	NOUN
ftr-299	2130	15	trusts	trust	NOUN
ftr-299	2130	16	,	,	PUNCT
ftr-299	2130	17	partnerships	partnership	NOUN
ftr-299	2130	18	,	,	PUNCT
ftr-299	2130	19	and	and	CCONJ
ftr-299	2130	20	s	s	VERB
ftr-299	2130	21	corporations	corporation	NOUN
ftr-299	2130	22	,	,	PUNCT
ftr-299	2130	23	and	and	CCONJ
ftr-299	2130	24	in	in	ADP
ftr-299	2130	25	certain	certain	ADJ
ftr-299	2130	26	“	"	PUNCT
ftr-299	2130	27	tax	tax	NOUN
ftr-299	2130	28	-	-	PUNCT
ftr-299	2130	29	avoidance	avoidance	NOUN
ftr-299	2130	30	”	"	PUNCT
ftr-299	2130	31	transactions	transaction	NOUN
ftr-299	2130	32	,	,	PUNCT
ftr-299	2130	33	as	as	ADV
ftr-299	2130	34	well	well	ADV
ftr-299	2130	35	as	as	ADP
ftr-299	2130	36	rules	rule	NOUN
ftr-299	2130	37	dealing	deal	VERB
ftr-299	2130	38	with	with	ADP
ftr-299	2130	39	tiered	tiered	ADJ
ftr-299	2130	40	entities	entity	NOUN
ftr-299	2130	41	.	.	PUNCT
ftr-299	2131	1	the	the	DET
ftr-299	2131	2	proposed	propose	VERB
ftr-299	2131	3	regulations	regulation	NOUN
ftr-299	2131	4	clarify	clarify	VERB
ftr-299	2131	5	that	that	SCONJ
ftr-299	2131	6	whether	whether	SCONJ
ftr-299	2131	7	a	a	DET
ftr-299	2131	8	transaction	transaction	NOUN
ftr-299	2131	9	is	be	AUX
ftr-299	2131	10	a	a	DET
ftr-299	2131	11	loss	loss	NOUN
ftr-299	2131	12	importation	importation	NOUN
ftr-299	2131	13	transaction	transaction	NOUN
ftr-299	2131	14	is	be	AUX
ftr-299	2131	15	determined	determine	VERB
ftr-299	2131	16	with	with	ADP
ftr-299	2131	17	respect	respect	NOUN
ftr-299	2131	18	to	to	ADP
ftr-299	2131	19	the	the	DET
ftr-299	2131	20	aggregate	aggregate	ADJ
ftr-299	2131	21	amount	amount	NOUN
ftr-299	2131	22	of	of	ADP
ftr-299	2131	23	built	build	VERB
ftr-299	2131	24	-	-	PUNCT
ftr-299	2131	25	in	in	ADP
ftr-299	2131	26	gain	gain	NOUN
ftr-299	2131	27	and	and	CCONJ
ftr-299	2131	28	built	build	VERB
ftr-299	2131	29	-	-	PUNCT
ftr-299	2131	30	in	in	ADP
ftr-299	2131	31	loss	loss	NOUN
ftr-299	2131	32	in	in	ADP
ftr-299	2131	33	all	all	DET
ftr-299	2131	34	importation	importation	NOUN
ftr-299	2131	35	property	property	NOUN
ftr-299	2131	36	acquired	acquire	VERB
ftr-299	2131	37	from	from	ADP
ftr-299	2131	38	all	all	DET
ftr-299	2131	39	transferors	transferor	NOUN
ftr-299	2131	40	in	in	ADP
ftr-299	2131	41	the	the	DET
ftr-299	2131	42	transaction	transaction	NOUN
ftr-299	2131	43	,	,	PUNCT
ftr-299	2131	44	unlike	unlike	ADP
ftr-299	2131	45	the	the	DET
ftr-299	2131	46	transferor	transferor	NOUN
ftr-299	2131	47	-	-	PUNCT
ftr-299	2131	48	by	by	ADP
ftr-299	2131	49	-	-	PUNCT
ftr-299	2131	50	transferor	transferor	NOUN
ftr-299	2131	51	approach	approach	NOUN
ftr-299	2131	52	of	of	ADP
ftr-299	2131	53	§	§	PROPN
ftr-299	2131	54	362(e)(2	362(e)(2	NUM
ftr-299	2131	55	)	)	PUNCT
ftr-299	2131	56	.	.	PUNCT
ftr-299	2132	1	detailed	detailed	ADJ
ftr-299	2132	2	basis	basis	NOUN
ftr-299	2132	3	calculation	calculation	NOUN
ftr-299	2132	4	rules	rule	NOUN
ftr-299	2132	5	are	be	AUX
ftr-299	2132	6	specified	specify	VERB
ftr-299	2132	7	.	.	PUNCT
ftr-299	2133	1	the	the	DET
ftr-299	2133	2	proposed	propose	VERB
ftr-299	2133	3	regulations	regulation	NOUN
ftr-299	2133	4	are	be	AUX
ftr-299	2133	5	illustrated	illustrate	VERB
ftr-299	2133	6	by	by	ADP
ftr-299	2133	7	nine	nine	NUM
ftr-299	2133	8	examples	example	NOUN
ftr-299	2133	9	.	.	PUNCT
ftr-299	2134	1	the	the	DET
ftr-299	2134	2	rules	rule	NOUN
ftr-299	2134	3	in	in	ADP
ftr-299	2134	4	prop	prop	NOUN
ftr-299	2134	5	.	.	PUNCT
ftr-299	2135	1	reg.§	reg.§	ADV
ftr-299	2135	2	1.362	1.362	NUM
ftr-299	2135	3	-	-	SYM
ftr-299	2135	4	3	3	NUM
ftr-299	2135	5	will	will	AUX
ftr-299	2135	6	apply	apply	VERB
ftr-299	2135	7	to	to	ADP
ftr-299	2135	8	any	any	DET
ftr-299	2135	9	transaction	transaction	NOUN
ftr-299	2135	10	occurring	occur	VERB
ftr-299	2135	11	on	on	ADP
ftr-299	2135	12	or	or	CCONJ
ftr-299	2135	13	after	after	ADP
ftr-299	2135	14	the	the	DET
ftr-299	2135	15	date	date	NOUN
ftr-299	2135	16	these	these	DET
ftr-299	2135	17	regulations	regulation	NOUN
ftr-299	2135	18	are	be	AUX
ftr-299	2135	19	finalized	finalize	VERB
ftr-299	2135	20	,	,	PUNCT
ftr-299	2135	21	unless	unless	SCONJ
ftr-299	2135	22	effected	effect	VERB
ftr-299	2135	23	pursuant	pursuant	NOUN
ftr-299	2135	24	to	to	ADP
ftr-299	2135	25	a	a	DET
ftr-299	2135	26	binding	bind	VERB
ftr-299	2135	27	agreement	agreement	NOUN
ftr-299	2135	28	that	that	PRON
ftr-299	2135	29	was	be	AUX
ftr-299	2135	30	in	in	ADP
ftr-299	2135	31	effect	effect	NOUN
ftr-299	2135	32	prior	prior	ADV
ftr-299	2135	33	to	to	ADP
ftr-299	2135	34	that	that	DET
ftr-299	2135	35	date	date	NOUN
ftr-299	2135	36	and	and	CCONJ
ftr-299	2135	37	at	at	ADP
ftr-299	2135	38	all	all	DET
ftr-299	2135	39	times	time	NOUN
ftr-299	2135	40	thereafter	thereafter	ADV
ftr-299	2135	41	.	.	PUNCT
ftr-299	2136	1	taxpayers	taxpayer	NOUN
ftr-299	2136	2	may	may	AUX
ftr-299	2136	3	apply	apply	VERB
ftr-299	2136	4	the	the	DET
ftr-299	2136	5	proposed	propose	VERB
ftr-299	2136	6	regulations	regulation	NOUN
ftr-299	2136	7	to	to	ADP
ftr-299	2136	8	transactions	transaction	NOUN
ftr-299	2136	9	occurring	occur	VERB
ftr-299	2136	10	after	after	ADP
ftr-299	2136	11	10/22/04	10/22/04	PROPN
ftr-299	2136	12	–	–	PUNCT
ftr-299	2136	13	almost	almost	ADV
ftr-299	2136	14	9	9	NUM
ftr-299	2136	15	years	year	NOUN
ftr-299	2136	16	retroactively	retroactively	ADV
ftr-299	2136	17	.	.	PUNCT
ftr-299	2137	1			PRON
ftr-299	2137	2	proposed	propose	VERB
ftr-299	2137	3	amendments	amendment	NOUN
ftr-299	2137	4	to	to	ADP
ftr-299	2137	5	reg	reg	NOUN
ftr-299	2137	6	.	.	PUNCT
ftr-299	2138	1	§	§	PROPN
ftr-299	2138	2	1.3341(b	1.3341(b	NUM
ftr-299	2138	3	)	)	PUNCT
ftr-299	2138	4	apply	apply	VERB
ftr-299	2138	5	similar	similar	ADJ
ftr-299	2138	6	rules	rule	NOUN
ftr-299	2138	7	to	to	PART
ftr-299	2138	8	“	"	PUNCT
ftr-299	2138	9	loss	loss	NOUN
ftr-299	2138	10	importation	importation	NOUN
ftr-299	2138	11	transactions	transaction	NOUN
ftr-299	2138	12	,	,	PUNCT
ftr-299	2138	13	”	"	PUNCT
ftr-299	2138	14	and	and	CCONJ
ftr-299	2138	15	“	"	PUNCT
ftr-299	2138	16	loss	loss	NOUN
ftr-299	2138	17	importation	importation	NOUN
ftr-299	2138	18	property	property	NOUN
ftr-299	2138	19	”	"	PUNCT
ftr-299	2138	20	in	in	ADP
ftr-299	2138	21	§	§	PROPN
ftr-299	2138	22	332	332	NUM
ftr-299	2138	23	liquidations	liquidation	NOUN
ftr-299	2138	24	.	.	PUNCT
ftr-299	2139	1	all	all	PRON
ftr-299	2139	2	of	of	ADP
ftr-299	2139	3	the	the	DET
ftr-299	2139	4	examples	example	NOUN
ftr-299	2139	5	deal	deal	VERB
ftr-299	2139	6	with	with	ADP
ftr-299	2139	7	the	the	DET
ftr-299	2139	8	liquidation	liquidation	NOUN
ftr-299	2139	9	of	of	ADP
ftr-299	2139	10	a	a	DET
ftr-299	2139	11	foreign	foreign	ADJ
ftr-299	2139	12	subsidiary	subsidiary	NOUN
ftr-299	2139	13	by	by	ADP
ftr-299	2139	14	a	a	DET
ftr-299	2139	15	u.s	u.s	PROPN
ftr-299	2139	16	.	.	PROPN
ftr-299	2139	17	parent	parent	PROPN
ftr-299	2139	18	.	.	PUNCT
ftr-299	2140	1	b.	b.	PROPN
ftr-299	2140	2	distributions	distribution	NOUN
ftr-299	2140	3	and	and	CCONJ
ftr-299	2140	4	redemptions	redemption	NOUN
ftr-299	2140	5	1	1	NUM
ftr-299	2140	6	.	.	PUNCT
ftr-299	2140	7	leona	leona	PROPN
ftr-299	2140	8	helmsley	helmsley	PROPN
ftr-299	2140	9	,	,	PUNCT
ftr-299	2140	10	eat	eat	VERB
ftr-299	2140	11	your	your	PRON
ftr-299	2140	12	heart	heart	NOUN
ftr-299	2140	13	out	out	ADP
ftr-299	2140	14	!	!	PUNCT
ftr-299	2141	1	welle	welle	PROPN
ftr-299	2141	2	v.	v.	PROPN
ftr-299	2141	3	commissioner	commissioner	PROPN
ftr-299	2141	4	,	,	PUNCT
ftr-299	2141	5	140	140	NUM
ftr-299	2141	6	t.c	t.c	PROPN
ftr-299	2141	7	.	.	PUNCT
ftr-299	2142	1	no	no	INTJ
ftr-299	2142	2	.	.	NOUN
ftr-299	2142	3	19	19	NUM
ftr-299	2142	4	(	(	PUNCT
ftr-299	2142	5	6/27/13	6/27/13	NUM
ftr-299	2142	6	)	)	PUNCT
ftr-299	2142	7	.	.	PUNCT
ftr-299	2143	1	the	the	DET
ftr-299	2143	2	taxpayer	taxpayer	NOUN
ftr-299	2143	3	was	be	AUX
ftr-299	2143	4	the	the	DET
ftr-299	2143	5	sole	sole	ADJ
ftr-299	2143	6	shareholder	shareholder	NOUN
ftr-299	2143	7	of	of	ADP
ftr-299	2143	8	terry	terry	PROPN
ftr-299	2143	9	welle	welle	PROPN
ftr-299	2143	10	construction	construction	PROPN
ftr-299	2143	11	,	,	PUNCT
ftr-299	2143	12	inc	inc	PROPN
ftr-299	2143	13	.	.	PROPN
ftr-299	2143	14	(	(	PUNCT
ftr-299	2143	15	twc	twc	PROPN
ftr-299	2143	16	)	)	PUNCT
ftr-299	2143	17	.	.	PUNCT
ftr-299	2144	1	he	he	PRON
ftr-299	2144	2	used	use	VERB
ftr-299	2144	3	twc	twc	PROPN
ftr-299	2144	4	to	to	PART
ftr-299	2144	5	facilitate	facilitate	VERB
ftr-299	2144	6	the	the	DET
ftr-299	2144	7	construction	construction	NOUN
ftr-299	2144	8	of	of	ADP
ftr-299	2144	9	a	a	DET
ftr-299	2144	10	new	new	ADJ
ftr-299	2144	11	home	home	NOUN
ftr-299	2144	12	for	for	ADP
ftr-299	2144	13	himself	himself	PRON
ftr-299	2144	14	and	and	CCONJ
ftr-299	2144	15	his	his	PRON
ftr-299	2144	16	wife	wife	NOUN
ftr-299	2144	17	.	.	PUNCT
ftr-299	2145	1	to	to	PART
ftr-299	2145	2	keep	keep	VERB
ftr-299	2145	3	track	track	NOUN
ftr-299	2145	4	of	of	ADP
ftr-299	2145	5	material	material	NOUN
ftr-299	2145	6	and	and	CCONJ
ftr-299	2145	7	other	other	ADJ
ftr-299	2145	8	construction	construction	NOUN
ftr-299	2145	9	costs	cost	NOUN
ftr-299	2145	10	,	,	PUNCT
ftr-299	2145	11	the	the	DET
ftr-299	2145	12	taxpayer	taxpayer	NOUN
ftr-299	2145	13	caused	cause	VERB
ftr-299	2145	14	twc	twc	PROPN
ftr-299	2145	15	to	to	PART
ftr-299	2145	16	open	open	VERB
ftr-299	2145	17	a	a	DET
ftr-299	2145	18	“	"	PUNCT
ftr-299	2145	19	cost	cost	NOUN
ftr-299	2145	20	plus	plus	CCONJ
ftr-299	2145	21	”	"	PUNCT
ftr-299	2145	22	job	job	NOUN
ftr-299	2145	23	account	account	NOUN
ftr-299	2145	24	on	on	ADP
ftr-299	2145	25	its	its	PRON
ftr-299	2145	26	books	book	NOUN
ftr-299	2145	27	,	,	PUNCT
ftr-299	2145	28	but	but	CCONJ
ftr-299	2145	29	he	he	PRON
ftr-299	2145	30	personally	personally	ADV
ftr-299	2145	31	acted	act	VERB
ftr-299	2145	32	as	as	ADP
ftr-299	2145	33	the	the	DET
ftr-299	2145	34	general	general	ADJ
ftr-299	2145	35	contractor	contractor	NOUN
ftr-299	2145	36	during	during	ADP
ftr-299	2145	37	construction	construction	NOUN
ftr-299	2145	38	.	.	PUNCT
ftr-299	2146	1	the	the	DET
ftr-299	2146	2	taxpayer	taxpayer	NOUN
ftr-299	2146	3	personally	personally	ADV
ftr-299	2146	4	hired	hire	VERB
ftr-299	2146	5	the	the	DET
ftr-299	2146	6	subcontractors	subcontractor	NOUN
ftr-299	2146	7	and	and	CCONJ
ftr-299	2146	8	ordered	order	VERB
ftr-299	2146	9	building	building	NOUN
ftr-299	2146	10	supplies	supply	NOUN
ftr-299	2146	11	from	from	ADP
ftr-299	2146	12	the	the	DET
ftr-299	2146	13	vendors	vendor	NOUN
ftr-299	2146	14	in	in	ADP
ftr-299	2146	15	twc	twc	PROPN
ftr-299	2146	16	’s	’s	PART
ftr-299	2146	17	name	name	NOUN
ftr-299	2146	18	.	.	PUNCT
ftr-299	2147	1	twc	twc	PROPN
ftr-299	2147	2	kept	keep	VERB
ftr-299	2147	3	track	track	NOUN
ftr-299	2147	4	of	of	ADP
ftr-299	2147	5	construction	construction	NOUN
ftr-299	2147	6	costs	cost	NOUN
ftr-299	2147	7	and	and	CCONJ
ftr-299	2147	8	twc	twc	PROPN
ftr-299	2147	9	’s	’s	PART
ftr-299	2147	10	framing	frame	VERB
ftr-299	2147	11	crew	crew	NOUN
ftr-299	2147	12	framed	frame	VERB
ftr-299	2147	13	the	the	DET
ftr-299	2147	14	home	home	NOUN
ftr-299	2147	15	.	.	PUNCT
ftr-299	2148	1	the	the	DET
ftr-299	2148	2	taxpayer	taxpayer	NOUN
ftr-299	2148	3	reimbursed	reimburse	VERB
ftr-299	2148	4	twc	twc	PROPN
ftr-299	2148	5	for	for	ADP
ftr-299	2148	6	its	its	PRON
ftr-299	2148	7	costs	cost	NOUN
ftr-299	2148	8	,	,	PUNCT
ftr-299	2148	9	including	include	VERB
ftr-299	2148	10	overhead	overhead	NOUN
ftr-299	2148	11	,	,	PUNCT
ftr-299	2148	12	but	but	CCONJ
ftr-299	2148	13	did	do	AUX
ftr-299	2148	14	not	not	PART
ftr-299	2148	15	pay	pay	VERB
ftr-299	2148	16	twc	twc	NOUN
ftr-299	2148	17	an	an	DET
ftr-299	2148	18	amount	amount	NOUN
ftr-299	2148	19	equal	equal	ADJ
ftr-299	2148	20	to	to	ADP
ftr-299	2148	21	the	the	DET
ftr-299	2148	22	profit	profit	NOUN
ftr-299	2148	23	margin	margin	NOUN
ftr-299	2148	24	of	of	ADP
ftr-299	2148	25	6	6	NUM
ftr-299	2148	26	to	to	PART
ftr-299	2148	27	7	7	NUM
ftr-299	2148	28	percent	percent	NOUN
ftr-299	2148	29	that	that	PRON
ftr-299	2148	30	twc	twc	PROPN
ftr-299	2148	31	normally	normally	ADV
ftr-299	2148	32	charged	charge	VERB
ftr-299	2148	33	its	its	PRON
ftr-299	2148	34	customers	customer	NOUN
ftr-299	2148	35	.	.	PUNCT
ftr-299	2149	1	the	the	DET
ftr-299	2149	2	irs	irs	PROPN
ftr-299	2149	3	asserted	assert	VERB
ftr-299	2149	4	that	that	SCONJ
ftr-299	2149	5	the	the	DET
ftr-299	2149	6	taxpayer	taxpayer	NOUN
ftr-299	2149	7	received	receive	VERB
ftr-299	2149	8	a	a	DET
ftr-299	2149	9	constructive	constructive	ADJ
ftr-299	2149	10	dividend	dividend	NOUN
ftr-299	2149	11	from	from	ADP
ftr-299	2149	12	twc	twc	PROPN
ftr-299	2149	13	in	in	ADP
ftr-299	2149	14	an	an	DET
ftr-299	2149	15	amount	amount	NOUN
ftr-299	2149	16	equal	equal	ADJ
ftr-299	2149	17	to	to	ADP
ftr-299	2149	18	twc	twc	PROPN
ftr-299	2149	19	’s	’s	PART
ftr-299	2149	20	forgone	forgo	VERB
ftr-299	2149	21	profit	profit	NOUN
ftr-299	2149	22	.	.	PUNCT
ftr-299	2150	1	the	the	DET
ftr-299	2150	2	irs	irs	PROPN
ftr-299	2150	3	’s	’s	PART
ftr-299	2150	4	theory	theory	NOUN
ftr-299	2150	5	was	be	AUX
ftr-299	2150	6	that	that	DET
ftr-299	2150	7	magnon	magnon	PROPN
ftr-299	2150	8	v.	v.	PROPN
ftr-299	2150	9	commissioner	commissioner	PROPN
ftr-299	2150	10	,	,	PUNCT
ftr-299	2150	11	73	73	NUM
ftr-299	2150	12	t.c	t.c	PROPN
ftr-299	2150	13	.	.	PROPN
ftr-299	2150	14	980	980	NUM
ftr-299	2150	15	(	(	PUNCT
ftr-299	2150	16	1980	1980	NUM
ftr-299	2150	17	)	)	PUNCT
ftr-299	2150	18	,	,	PUNCT
ftr-299	2150	19	which	which	PRON
ftr-299	2150	20	held	hold	VERB
ftr-299	2150	21	that	that	SCONJ
ftr-299	2150	22	a	a	DET
ftr-299	2150	23	shareholder	shareholder	NOUN
ftr-299	2150	24	of	of	ADP
ftr-299	2150	25	a	a	DET
ftr-299	2150	26	corporation	corporation	NOUN
ftr-299	2150	27	received	receive	VERB
ftr-299	2150	28	a	a	DET
ftr-299	2150	29	constructive	constructive	ADJ
ftr-299	2150	30	dividend	dividend	NOUN
ftr-299	2150	31	when	when	SCONJ
ftr-299	2150	32	the	the	DET
ftr-299	2150	33	corporation	corporation	NOUN
ftr-299	2150	34	performed	perform	VERB
ftr-299	2150	35	electrical	electrical	ADJ
ftr-299	2150	36	contracting	contracting	NOUN
ftr-299	2150	37	services	service	NOUN
ftr-299	2150	38	on	on	ADP
ftr-299	2150	39	the	the	DET
ftr-299	2150	40	shareholder	shareholder	NOUN
ftr-299	2150	41	’s	’s	PART
ftr-299	2150	42	personal	personal	ADJ
ftr-299	2150	43	property	property	NOUN
ftr-299	2150	44	primarily	primarily	ADV
ftr-299	2150	45	for	for	ADP
ftr-299	2150	46	the	the	DET
ftr-299	2150	47	shareholder	shareholder	NOUN
ftr-299	2150	48	’s	’s	PART
ftr-299	2150	49	own	own	ADJ
ftr-299	2150	50	benefit	benefit	NOUN
ftr-299	2150	51	and	and	CCONJ
ftr-299	2150	52	without	without	ADP
ftr-299	2150	53	any	any	DET
ftr-299	2150	54	expectation	expectation	NOUN
ftr-299	2150	55	of	of	ADP
ftr-299	2150	56	repayment	repayment	NOUN
ftr-299	2150	57	,	,	PUNCT
ftr-299	2150	58	stood	stand	VERB
ftr-299	2150	59	for	for	ADP
ftr-299	2150	60	the	the	DET
ftr-299	2150	61	proposition	proposition	NOUN
ftr-299	2150	62	that	that	SCONJ
ftr-299	2150	63	the	the	DET
ftr-299	2150	64	amount	amount	NOUN
ftr-299	2150	65	of	of	ADP
ftr-299	2150	66	the	the	DET
ftr-299	2150	67	dividend	dividend	NOUN
ftr-299	2150	68	included	include	VERB
ftr-299	2150	69	not	not	PART
ftr-299	2150	70	only	only	ADV
ftr-299	2150	71	the	the	DET
ftr-299	2150	72	costs	cost	NOUN
ftr-299	2150	73	incurred	incur	VERB
ftr-299	2150	74	by	by	ADP
ftr-299	2150	75	the	the	DET
ftr-299	2150	76	corporation	corporation	NOUN
ftr-299	2150	77	,	,	PUNCT
ftr-299	2150	78	but	but	CCONJ
ftr-299	2150	79	also	also	ADV
ftr-299	2150	80	an	an	DET
ftr-299	2150	81	amount	amount	NOUN
ftr-299	2150	82	equal	equal	ADJ
ftr-299	2150	83	to	to	ADP
ftr-299	2150	84	the	the	DET
ftr-299	2150	85	corporation	corporation	NOUN
ftr-299	2150	86	’s	’s	PART
ftr-299	2150	87	customary	customary	ADJ
ftr-299	2150	88	profit	profit	NOUN
ftr-299	2150	89	margin	margin	NOUN
ftr-299	2150	90	.	.	PUNCT
ftr-299	2151	1	the	the	DET
ftr-299	2151	2	tax	tax	NOUN
ftr-299	2151	3	court	court	NOUN
ftr-299	2151	4	(	(	PUNCT
ftr-299	2151	5	judge	judge	NOUN
ftr-299	2151	6	marvel	marvel	PROPN
ftr-299	2151	7	)	)	PUNCT
ftr-299	2151	8	rejected	reject	VERB
ftr-299	2151	9	the	the	DET
ftr-299	2151	10	irs	irs	PROPN
ftr-299	2151	11	’s	’s	PART
ftr-299	2151	12	claim	claim	NOUN
ftr-299	2151	13	,	,	PUNCT
ftr-299	2151	14	stating	state	VERB
ftr-299	2151	15	that	that	SCONJ
ftr-299	2151	16	in	in	ADP
ftr-299	2151	17	magnon	magnon	NOUN
ftr-299	2151	18	“	"	PUNCT
ftr-299	2151	19	we	we	PRON
ftr-299	2151	20	did	do	AUX
ftr-299	2151	21	not	not	PART
ftr-299	2151	22	hold	hold	VERB
ftr-299	2151	23	,	,	PUNCT
ftr-299	2151	24	and	and	CCONJ
ftr-299	2151	25	the	the	DET
ftr-299	2151	26	commissioner	commissioner	NOUN
ftr-299	2151	27	did	do	AUX
ftr-299	2151	28	not	not	PART
ftr-299	2151	29	assert	assert	VERB
ftr-299	2151	30	,	,	PUNCT
ftr-299	2151	31	that	that	SCONJ
ftr-299	2151	32	the	the	DET
ftr-299	2151	33	constructive	constructive	ADJ
ftr-299	2151	34	dividend	dividend	NOUN
ftr-299	2151	35	the	the	DET
ftr-299	2151	36	328	328	NUM
ftr-299	2151	37	florida	florida	PROPN
ftr-299	2151	38	tax	tax	NOUN
ftr-299	2151	39	review	review	NOUN
ftr-299	2152	1	[	[	X
ftr-299	2152	2	vol	vol	NOUN
ftr-299	2152	3	.	.	PUNCT
ftr-299	2153	1	15:5	15:5	NUM
ftr-299	2153	2	shareholder	shareholder	NOUN
ftr-299	2153	3	received	receive	VERB
ftr-299	2153	4	included	include	VERB
ftr-299	2153	5	an	an	DET
ftr-299	2153	6	amount	amount	NOUN
ftr-299	2153	7	corresponding	correspond	VERB
ftr-299	2153	8	to	to	ADP
ftr-299	2153	9	the	the	DET
ftr-299	2153	10	corporation	corporation	NOUN
ftr-299	2153	11	’s	’s	PART
ftr-299	2153	12	forgone	forgone	ADJ
ftr-299	2153	13	profit	profit	NOUN
ftr-299	2153	14	.	.	PUNCT
ftr-299	2153	15	”	"	PUNCT
ftr-299	2154	1	judge	judge	NOUN
ftr-299	2154	2	marvel	marvel	PROPN
ftr-299	2154	3	held	hold	VERB
ftr-299	2154	4	that	that	SCONJ
ftr-299	2154	5	there	there	PRON
ftr-299	2154	6	was	be	VERB
ftr-299	2154	7	no	no	DET
ftr-299	2154	8	constructive	constructive	ADJ
ftr-299	2154	9	dividend	dividend	NOUN
ftr-299	2154	10	because	because	SCONJ
ftr-299	2154	11	“	"	PUNCT
ftr-299	2154	12	[	[	X
ftr-299	2154	13	a	a	X
ftr-299	2154	14	]	]	X
ftr-299	2154	15	finding	find	VERB
ftr-299	2154	16	that	that	SCONJ
ftr-299	2154	17	a	a	DET
ftr-299	2154	18	shareholder	shareholder	NOUN
ftr-299	2154	19	received	receive	VERB
ftr-299	2154	20	a	a	DET
ftr-299	2154	21	constructive	constructive	ADJ
ftr-299	2154	22	dividend	dividend	NOUN
ftr-299	2154	23	from	from	ADP
ftr-299	2154	24	a	a	DET
ftr-299	2154	25	corporation	corporation	NOUN
ftr-299	2154	26	is	be	AUX
ftr-299	2154	27	only	only	ADV
ftr-299	2154	28	appropriate	appropriate	ADJ
ftr-299	2154	29	where	where	SCONJ
ftr-299	2154	30	‘	'	PUNCT
ftr-299	2154	31	corporate	corporate	ADJ
ftr-299	2154	32	assets	asset	NOUN
ftr-299	2154	33	are	be	AUX
ftr-299	2154	34	diverted	divert	VERB
ftr-299	2154	35	to	to	ADP
ftr-299	2154	36	or	or	CCONJ
ftr-299	2154	37	for	for	ADP
ftr-299	2154	38	the	the	DET
ftr-299	2154	39	benefit	benefit	NOUN
ftr-299	2154	40	of	of	ADP
ftr-299	2154	41	a	a	DET
ftr-299	2154	42	shareholder	shareholder	NOUN
ftr-299	2154	43	,	,	PUNCT
ftr-299	2154	44	’	'	PUNCT
ftr-299	2154	45	”	"	PUNCT
ftr-299	2154	46	and	and	CCONJ
ftr-299	2154	47	that	that	PRON
ftr-299	2154	48	did	do	AUX
ftr-299	2154	49	not	not	PART
ftr-299	2154	50	occur	occur	VERB
ftr-299	2154	51	in	in	ADP
ftr-299	2154	52	this	this	DET
ftr-299	2154	53	case	case	NOUN
ftr-299	2154	54	.	.	PUNCT
ftr-299	2155	1	judge	judge	PROPN
ftr-299	2155	2	marvel	marvel	PROPN
ftr-299	2155	3	concluded	conclude	VERB
ftr-299	2155	4	that	that	SCONJ
ftr-299	2155	5	melvin	melvin	PROPN
ftr-299	2155	6	v.	v.	PROPN
ftr-299	2155	7	commissioner	commissioner	PROPN
ftr-299	2155	8	,	,	PUNCT
ftr-299	2155	9	88	88	NUM
ftr-299	2155	10	t.c	t.c	PROPN
ftr-299	2155	11	.	.	PROPN
ftr-299	2155	12	63	63	NUM
ftr-299	2155	13	(	(	PUNCT
ftr-299	2155	14	1987	1987	NUM
ftr-299	2155	15	)	)	PUNCT
ftr-299	2155	16	,	,	PUNCT
ftr-299	2155	17	aff’d	aff’d	VERB
ftr-299	2155	18	on	on	ADP
ftr-299	2155	19	other	other	ADJ
ftr-299	2155	20	grounds	ground	NOUN
ftr-299	2155	21	,	,	PUNCT
ftr-299	2155	22	894	894	NUM
ftr-299	2155	23	f.2d	f.2d	NOUN
ftr-299	2155	24	1072	1072	NUM
ftr-299	2155	25	(	(	PUNCT
ftr-299	2155	26	9th	9th	ADJ
ftr-299	2155	27	cir.1990	cir.1990	NUM
ftr-299	2155	28	)	)	PUNCT
ftr-299	2155	29	,	,	PUNCT
ftr-299	2155	30	in	in	ADP
ftr-299	2155	31	which	which	PRON
ftr-299	2155	32	the	the	DET
ftr-299	2155	33	rental	rental	NOUN
ftr-299	2155	34	by	by	ADP
ftr-299	2155	35	a	a	DET
ftr-299	2155	36	corporation	corporation	NOUN
ftr-299	2155	37	to	to	ADP
ftr-299	2155	38	its	its	PRON
ftr-299	2155	39	shareholders	shareholder	NOUN
ftr-299	2155	40	for	for	ADP
ftr-299	2155	41	personal	personal	ADJ
ftr-299	2155	42	purposes	purpose	NOUN
ftr-299	2155	43	at	at	ADP
ftr-299	2155	44	a	a	DET
ftr-299	2155	45	rental	rental	ADJ
ftr-299	2155	46	equal	equal	ADJ
ftr-299	2155	47	to	to	ADP
ftr-299	2155	48	the	the	DET
ftr-299	2155	49	corporation	corporation	NOUN
ftr-299	2155	50	’s	’s	PART
ftr-299	2155	51	costs	cost	NOUN
ftr-299	2155	52	with	with	ADP
ftr-299	2155	53	respect	respect	NOUN
ftr-299	2155	54	to	to	ADP
ftr-299	2155	55	the	the	DET
ftr-299	2155	56	vehicles	vehicle	NOUN
ftr-299	2155	57	resulted	result	VERB
ftr-299	2155	58	in	in	ADP
ftr-299	2155	59	a	a	DET
ftr-299	2155	60	dividend	dividend	NOUN
ftr-299	2155	61	equal	equal	ADJ
ftr-299	2155	62	to	to	ADP
ftr-299	2155	63	the	the	DET
ftr-299	2155	64	amount	amount	NOUN
ftr-299	2155	65	by	by	ADP
ftr-299	2155	66	which	which	PRON
ftr-299	2155	67	the	the	DET
ftr-299	2155	68	fair	fair	ADJ
ftr-299	2155	69	rental	rental	ADJ
ftr-299	2155	70	values	value	NOUN
ftr-299	2155	71	of	of	ADP
ftr-299	2155	72	the	the	DET
ftr-299	2155	73	automobiles	automobile	NOUN
ftr-299	2155	74	exceeded	exceed	VERB
ftr-299	2155	75	the	the	DET
ftr-299	2155	76	reimbursements	reimbursement	NOUN
ftr-299	2155	77	paid	pay	VERB
ftr-299	2155	78	to	to	ADP
ftr-299	2155	79	the	the	DET
ftr-299	2155	80	corporation	corporation	NOUN
ftr-299	2155	81	,	,	PUNCT
ftr-299	2155	82	was	be	AUX
ftr-299	2155	83	distinguishable	distinguishable	ADJ
ftr-299	2155	84	.	.	PUNCT
ftr-299	2156	1	judge	judge	PROPN
ftr-299	2156	2	marvel	marvel	PROPN
ftr-299	2156	3	’s	’s	PART
ftr-299	2156	4	reasoning	reasoning	NOUN
ftr-299	2156	5	was	be	AUX
ftr-299	2156	6	as	as	SCONJ
ftr-299	2156	7	follows	follow	VERB
ftr-299	2156	8	:	:	PUNCT
ftr-299	2156	9	twc	twc	PROPN
ftr-299	2156	10	maintained	maintain	VERB
ftr-299	2156	11	its	its	PRON
ftr-299	2156	12	corporate	corporate	ADJ
ftr-299	2156	13	infrastructure	infrastructure	NOUN
ftr-299	2156	14	and	and	CCONJ
ftr-299	2156	15	workforce	workforce	NOUN
ftr-299	2156	16	for	for	ADP
ftr-299	2156	17	business	business	NOUN
ftr-299	2156	18	purposes	purpose	NOUN
ftr-299	2156	19	.	.	PUNCT
ftr-299	2157	1	mr	mr	PROPN
ftr-299	2157	2	.	.	PROPN
ftr-299	2157	3	welle	welle	PROPN
ftr-299	2157	4	’s	’s	PART
ftr-299	2157	5	use	use	NOUN
ftr-299	2157	6	of	of	ADP
ftr-299	2157	7	twc	twc	PROPN
ftr-299	2157	8	during	during	ADP
ftr-299	2157	9	the	the	DET
ftr-299	2157	10	construction	construction	NOUN
ftr-299	2157	11	of	of	ADP
ftr-299	2157	12	petitioners	petitioner	NOUN
ftr-299	2157	13	’	'	PUNCT
ftr-299	2157	14	lakefront	lakefront	NOUN
ftr-299	2157	15	home	home	NOUN
ftr-299	2157	16	was	be	AUX
ftr-299	2157	17	at	at	ADP
ftr-299	2157	18	most	most	ADV
ftr-299	2157	19	incidental	incidental	ADJ
ftr-299	2157	20	to	to	ADP
ftr-299	2157	21	those	those	DET
ftr-299	2157	22	purposes	purpose	NOUN
ftr-299	2157	23	.	.	PUNCT
ftr-299	2158	1	the	the	DET
ftr-299	2158	2	most	most	ADJ
ftr-299	2158	3	that	that	PRON
ftr-299	2158	4	can	can	AUX
ftr-299	2158	5	be	be	AUX
ftr-299	2158	6	said	say	VERB
ftr-299	2158	7	about	about	ADP
ftr-299	2158	8	mr	mr	PROPN
ftr-299	2158	9	.	.	PROPN
ftr-299	2158	10	welle	welle	PROPN
ftr-299	2158	11	’s	’s	PART
ftr-299	2158	12	use	use	NOUN
ftr-299	2158	13	of	of	ADP
ftr-299	2158	14	twc	twc	PROPN
ftr-299	2158	15	is	be	AUX
ftr-299	2158	16	that	that	SCONJ
ftr-299	2158	17	he	he	PRON
ftr-299	2158	18	used	use	VERB
ftr-299	2158	19	the	the	DET
ftr-299	2158	20	corporation	corporation	NOUN
ftr-299	2158	21	as	as	ADP
ftr-299	2158	22	a	a	DET
ftr-299	2158	23	conduit	conduit	NOUN
ftr-299	2158	24	in	in	ADP
ftr-299	2158	25	paying	pay	VERB
ftr-299	2158	26	subcontractors	subcontractor	NOUN
ftr-299	2158	27	and	and	CCONJ
ftr-299	2158	28	vendors	vendor	NOUN
ftr-299	2158	29	and	and	CCONJ
ftr-299	2158	30	that	that	SCONJ
ftr-299	2158	31	he	he	PRON
ftr-299	2158	32	obtained	obtain	VERB
ftr-299	2158	33	some	some	DET
ftr-299	2158	34	limited	limited	ADJ
ftr-299	2158	35	services	service	NOUN
ftr-299	2158	36	from	from	ADP
ftr-299	2158	37	corporate	corporate	ADJ
ftr-299	2158	38	employees	employee	NOUN
ftr-299	2158	39	.	.	PUNCT
ftr-299	2159	1	mr	mr	PROPN
ftr-299	2159	2	.	.	PROPN
ftr-299	2159	3	welle	welle	PROPN
ftr-299	2159	4	fully	fully	ADV
ftr-299	2159	5	reimbursed	reimburse	VERB
ftr-299	2159	6	the	the	DET
ftr-299	2159	7	corporation	corporation	NOUN
ftr-299	2159	8	for	for	ADP
ftr-299	2159	9	all	all	DET
ftr-299	2159	10	costs	cost	NOUN
ftr-299	2159	11	,	,	PUNCT
ftr-299	2159	12	including	include	VERB
ftr-299	2159	13	overhead	overhead	NOUN
ftr-299	2159	14	,	,	PUNCT
ftr-299	2159	15	associated	associate	VERB
ftr-299	2159	16	with	with	ADP
ftr-299	2159	17	those	those	DET
ftr-299	2159	18	services	service	NOUN
ftr-299	2159	19	,	,	PUNCT
ftr-299	2159	20	and	and	CCONJ
ftr-299	2159	21	twc	twc	PROPN
ftr-299	2159	22	did	do	AUX
ftr-299	2159	23	not	not	PART
ftr-299	2159	24	divert	divert	VERB
ftr-299	2159	25	actual	actual	ADJ
ftr-299	2159	26	value	value	NOUN
ftr-299	2159	27	otherwise	otherwise	ADV
ftr-299	2159	28	available	available	ADJ
ftr-299	2159	29	to	to	ADP
ftr-299	2159	30	it	it	PRON
ftr-299	2159	31	by	by	ADP
ftr-299	2159	32	failing	fail	VERB
ftr-299	2159	33	to	to	PART
ftr-299	2159	34	apply	apply	VERB
ftr-299	2159	35	its	its	PRON
ftr-299	2159	36	customary	customary	ADJ
ftr-299	2159	37	profit	profit	NOUN
ftr-299	2159	38	margin	margin	NOUN
ftr-299	2159	39	in	in	ADP
ftr-299	2159	40	determining	determine	VERB
ftr-299	2159	41	the	the	DET
ftr-299	2159	42	amount	amount	NOUN
ftr-299	2159	43	mr	mr	PROPN
ftr-299	2159	44	.	.	PROPN
ftr-299	2159	45	welle	welle	PROPN
ftr-299	2159	46	had	have	VERB
ftr-299	2159	47	to	to	PART
ftr-299	2159	48	reimburse	reimburse	VERB
ftr-299	2159	49	the	the	DET
ftr-299	2159	50	corporation	corporation	NOUN
ftr-299	2159	51	.	.	PUNCT
ftr-299	2160	1	we	we	PRON
ftr-299	2160	2	therefore	therefore	ADV
ftr-299	2160	3	conclude	conclude	VERB
ftr-299	2160	4	that	that	SCONJ
ftr-299	2160	5	this	this	DET
ftr-299	2160	6	arrangement	arrangement	NOUN
ftr-299	2160	7	did	do	AUX
ftr-299	2160	8	not	not	PART
ftr-299	2160	9	operate	operate	VERB
ftr-299	2160	10	as	as	ADP
ftr-299	2160	11	a	a	DET
ftr-299	2160	12	vehicle	vehicle	NOUN
ftr-299	2160	13	for	for	ADP
ftr-299	2160	14	the	the	DET
ftr-299	2160	15	distribution	distribution	NOUN
ftr-299	2160	16	of	of	ADP
ftr-299	2160	17	twc	twc	PROPN
ftr-299	2160	18	’s	’s	PART
ftr-299	2160	19	current	current	ADJ
ftr-299	2160	20	or	or	CCONJ
ftr-299	2160	21	accumulated	accumulate	VERB
ftr-299	2160	22	earnings	earning	NOUN
ftr-299	2160	23	and	and	CCONJ
ftr-299	2160	24	profits	profit	NOUN
ftr-299	2160	25	within	within	ADP
ftr-299	2160	26	the	the	DET
ftr-299	2160	27	meaning	meaning	NOUN
ftr-299	2160	28	of	of	ADP
ftr-299	2160	29	section	section	NOUN
ftr-299	2160	30	316(a	316(a	PROPN
ftr-299	2160	31	)	)	PUNCT
ftr-299	2160	32	.	.	PUNCT
ftr-299	2161	1			X
ftr-299	2161	2	we	we	PRON
ftr-299	2161	3	think	think	VERB
ftr-299	2161	4	the	the	DET
ftr-299	2161	5	result	result	NOUN
ftr-299	2161	6	in	in	ADP
ftr-299	2161	7	this	this	DET
ftr-299	2161	8	case	case	NOUN
ftr-299	2161	9	turns	turn	VERB
ftr-299	2161	10	on	on	ADP
ftr-299	2161	11	the	the	DET
ftr-299	2161	12	fact	fact	NOUN
ftr-299	2161	13	that	that	SCONJ
ftr-299	2161	14	,	,	PUNCT
ftr-299	2161	15	except	except	SCONJ
ftr-299	2161	16	possibly	possibly	ADV
ftr-299	2161	17	with	with	ADP
ftr-299	2161	18	respect	respect	NOUN
ftr-299	2161	19	to	to	ADP
ftr-299	2161	20	the	the	DET
ftr-299	2161	21	use	use	NOUN
ftr-299	2161	22	of	of	ADP
ftr-299	2161	23	twc	twc	PROPN
ftr-299	2161	24	’s	’s	PART
ftr-299	2161	25	framing	frame	VERB
ftr-299	2161	26	crew	crew	NOUN
ftr-299	2161	27	by	by	ADP
ftr-299	2161	28	the	the	DET
ftr-299	2161	29	taxpayer	taxpayer	NOUN
ftr-299	2161	30	,	,	PUNCT
ftr-299	2161	31	nothing	nothing	PRON
ftr-299	2161	32	in	in	ADP
ftr-299	2161	33	the	the	DET
ftr-299	2161	34	facts	fact	NOUN
ftr-299	2161	35	indicates	indicate	VERB
ftr-299	2161	36	that	that	SCONJ
ftr-299	2161	37	the	the	DET
ftr-299	2161	38	taxpayer	taxpayer	NOUN
ftr-299	2161	39	’s	’s	PART
ftr-299	2161	40	use	use	NOUN
ftr-299	2161	41	of	of	ADP
ftr-299	2161	42	twc	twc	PROPN
ftr-299	2161	43	’s	’s	PART
ftr-299	2161	44	services	service	NOUN
ftr-299	2161	45	resulted	result	VERB
ftr-299	2161	46	in	in	ADP
ftr-299	2161	47	twc	twc	PROPN
ftr-299	2161	48	forgoing	forgo	VERB
ftr-299	2161	49	profits	profit	NOUN
ftr-299	2161	50	that	that	PRON
ftr-299	2161	51	could	could	AUX
ftr-299	2161	52	have	have	AUX
ftr-299	2161	53	been	be	AUX
ftr-299	2161	54	earned	earn	VERB
ftr-299	2161	55	from	from	ADP
ftr-299	2161	56	transactions	transaction	NOUN
ftr-299	2161	57	with	with	ADP
ftr-299	2161	58	third	third	ADJ
ftr-299	2161	59	parties	party	NOUN
ftr-299	2161	60	had	have	VERB
ftr-299	2161	61	twc	twc	PROPN
ftr-299	2161	62	not	not	PART
ftr-299	2161	63	been	be	AUX
ftr-299	2161	64	used	use	VERB
ftr-299	2161	65	by	by	ADP
ftr-299	2161	66	the	the	DET
ftr-299	2161	67	taxpayer	taxpayer	NOUN
ftr-299	2161	68	to	to	PART
ftr-299	2161	69	facilitate	facilitate	VERB
ftr-299	2161	70	construction	construction	NOUN
ftr-299	2161	71	of	of	ADP
ftr-299	2161	72	his	his	PRON
ftr-299	2161	73	personal	personal	ADJ
ftr-299	2161	74	residence	residence	NOUN
ftr-299	2161	75	in	in	ADP
ftr-299	2161	76	the	the	DET
ftr-299	2161	77	manner	manner	NOUN
ftr-299	2161	78	he	he	PRON
ftr-299	2161	79	did	do	VERB
ftr-299	2161	80	.	.	PUNCT
ftr-299	2162	1	in	in	ADP
ftr-299	2162	2	other	other	ADJ
ftr-299	2162	3	words	word	NOUN
ftr-299	2162	4	,	,	PUNCT
ftr-299	2162	5	twc	twc	PROPN
ftr-299	2162	6	incurred	incur	VERB
ftr-299	2162	7	no	no	DET
ftr-299	2162	8	opportunity	opportunity	NOUN
ftr-299	2162	9	costs	cost	NOUN
ftr-299	2162	10	.	.	PUNCT
ftr-299	2163	1	had	have	VERB
ftr-299	2163	2	twc	twc	PROPN
ftr-299	2163	3	incurred	incur	VERB
ftr-299	2163	4	opportunity	opportunity	NOUN
ftr-299	2163	5	costs	cost	NOUN
ftr-299	2163	6	,	,	PUNCT
ftr-299	2163	7	the	the	DET
ftr-299	2163	8	result	result	NOUN
ftr-299	2163	9	very	very	ADV
ftr-299	2163	10	well	well	ADV
ftr-299	2163	11	might	might	AUX
ftr-299	2163	12	have	have	AUX
ftr-299	2163	13	been	be	AUX
ftr-299	2163	14	different	different	ADJ
ftr-299	2163	15	.	.	PUNCT
ftr-299	2164	1	c.	c.	NOUN
ftr-299	2164	2	liquidations	liquidation	NOUN
ftr-299	2164	3	there	there	PRON
ftr-299	2164	4	were	be	VERB
ftr-299	2164	5	no	no	DET
ftr-299	2164	6	significant	significant	ADJ
ftr-299	2164	7	developments	development	NOUN
ftr-299	2164	8	regarding	regard	VERB
ftr-299	2164	9	this	this	DET
ftr-299	2164	10	topic	topic	NOUN
ftr-299	2164	11	during	during	ADP
ftr-299	2164	12	2013	2013	NUM
ftr-299	2164	13	.	.	PUNCT
ftr-299	2165	1	2014	2014	NUM
ftr-299	2165	2	]	]	PUNCT
ftr-299	2165	3	recent	recent	ADJ
ftr-299	2165	4	developments	development	NOUN
ftr-299	2165	5	in	in	ADP
ftr-299	2165	6	federal	federal	ADJ
ftr-299	2165	7	income	income	NOUN
ftr-299	2165	8	taxation	taxation	NOUN
ftr-299	2165	9	329	329	NUM
ftr-299	2165	10	d.	d.	PROPN
ftr-299	2165	11	s	s	PROPN
ftr-299	2165	12	corporations	corporation	NOUN
ftr-299	2165	13	1	1	X
ftr-299	2165	14	.	.	NUM
ftr-299	2165	15	realized	realize	VERB
ftr-299	2165	16	but	but	CCONJ
ftr-299	2165	17	unrecognized	unrecognized	ADJ
ftr-299	2165	18	gain	gain	NOUN
ftr-299	2165	19	is	be	AUX
ftr-299	2165	20	not	not	PART
ftr-299	2165	21	tax	tax	NOUN
ftr-299	2165	22	-	-	PUNCT
ftr-299	2165	23	exempt	exempt	ADJ
ftr-299	2165	24	income	income	NOUN
ftr-299	2165	25	.	.	PUNCT
ftr-299	2166	1	ball	ball	PROPN
ftr-299	2166	2	v.	v.	PROPN
ftr-299	2166	3	commissioner	commissioner	PROPN
ftr-299	2166	4	,	,	PUNCT
ftr-299	2166	5	t.c	t.c	PROPN
ftr-299	2166	6	.	.	PROPN
ftr-299	2166	7	memo	memo	NOUN
ftr-299	2166	8	.	.	PUNCT
ftr-299	2167	1	2013	2013	NUM
ftr-299	2167	2	-	-	SYM
ftr-299	2167	3	39	39	NUM
ftr-299	2167	4	(	(	PUNCT
ftr-299	2167	5	2/6/13	2/6/13	NUM
ftr-299	2167	6	)	)	PUNCT
ftr-299	2167	7	.	.	PUNCT
ftr-299	2168	1	the	the	DET
ftr-299	2168	2	taxpayers	taxpayer	NOUN
ftr-299	2168	3	owned	own	VERB
ftr-299	2168	4	stock	stock	NOUN
ftr-299	2168	5	of	of	ADP
ftr-299	2168	6	an	an	DET
ftr-299	2168	7	s	s	NOUN
ftr-299	2168	8	corporation	corporation	NOUN
ftr-299	2168	9	that	that	PRON
ftr-299	2168	10	had	have	VERB
ftr-299	2168	11	a	a	DET
ftr-299	2168	12	wholly	wholly	ADV
ftr-299	2168	13	-	-	PUNCT
ftr-299	2168	14	owned	own	VERB
ftr-299	2168	15	subsidiary	subsidiary	NOUN
ftr-299	2168	16	for	for	ADP
ftr-299	2168	17	which	which	PRON
ftr-299	2168	18	it	it	PRON
ftr-299	2168	19	made	make	VERB
ftr-299	2168	20	a	a	DET
ftr-299	2168	21	qsub	qsub	PROPN
ftr-299	2168	22	election	election	NOUN
ftr-299	2168	23	.	.	PUNCT
ftr-299	2169	1	they	they	PRON
ftr-299	2169	2	argued	argue	VERB
ftr-299	2169	3	that	that	SCONJ
ftr-299	2169	4	the	the	DET
ftr-299	2169	5	basis	basis	NOUN
ftr-299	2169	6	of	of	ADP
ftr-299	2169	7	their	their	PRON
ftr-299	2169	8	s	s	PART
ftr-299	2169	9	corporation	corporation	NOUN
ftr-299	2169	10	stock	stock	NOUN
ftr-299	2169	11	had	have	AUX
ftr-299	2169	12	been	be	AUX
ftr-299	2169	13	increased	increase	VERB
ftr-299	2169	14	by	by	ADP
ftr-299	2169	15	the	the	DET
ftr-299	2169	16	amount	amount	NOUN
ftr-299	2169	17	of	of	ADP
ftr-299	2169	18	built	build	VERB
ftr-299	2169	19	-	-	PUNCT
ftr-299	2169	20	in	in	ADP
ftr-299	2169	21	gain	gain	NOUN
ftr-299	2169	22	on	on	ADP
ftr-299	2169	23	the	the	DET
ftr-299	2169	24	stock	stock	NOUN
ftr-299	2169	25	of	of	ADP
ftr-299	2169	26	the	the	DET
ftr-299	2169	27	qsub	qsub	PROPN
ftr-299	2169	28	that	that	PRON
ftr-299	2169	29	went	go	VERB
ftr-299	2169	30	unrecognized	unrecognized	ADJ
ftr-299	2169	31	pursuant	pursuant	ADV
ftr-299	2169	32	to	to	ADP
ftr-299	2169	33	§	§	PROPN
ftr-299	2169	34	332	332	NUM
ftr-299	2169	35	as	as	ADP
ftr-299	2169	36	a	a	DET
ftr-299	2169	37	result	result	NOUN
ftr-299	2169	38	of	of	ADP
ftr-299	2169	39	the	the	DET
ftr-299	2169	40	qsub	qsub	PROPN
ftr-299	2169	41	election	election	NOUN
ftr-299	2169	42	,	,	PUNCT
ftr-299	2169	43	and	and	CCONJ
ftr-299	2169	44	that	that	SCONJ
ftr-299	2169	45	the	the	DET
ftr-299	2169	46	increased	increase	VERB
ftr-299	2169	47	basis	basis	NOUN
ftr-299	2169	48	supported	support	VERB
ftr-299	2169	49	claimed	claim	VERB
ftr-299	2169	50	passedthrough	passedthrough	NOUN
ftr-299	2169	51	loss	loss	NOUN
ftr-299	2169	52	.	.	PUNCT
ftr-299	2170	1	their	their	PRON
ftr-299	2170	2	position	position	NOUN
ftr-299	2170	3	was	be	AUX
ftr-299	2170	4	based	base	VERB
ftr-299	2170	5	on	on	ADP
ftr-299	2170	6	the	the	DET
ftr-299	2170	7	argument	argument	NOUN
ftr-299	2170	8	that	that	SCONJ
ftr-299	2170	9	the	the	DET
ftr-299	2170	10	unrecognized	unrecognized	ADJ
ftr-299	2170	11	gain	gain	NOUN
ftr-299	2170	12	was	be	AUX
ftr-299	2170	13	tax	tax	NOUN
ftr-299	2170	14	-	-	PUNCT
ftr-299	2170	15	exempt	exempt	ADJ
ftr-299	2170	16	income	income	NOUN
ftr-299	2170	17	that	that	PRON
ftr-299	2170	18	resulted	result	VERB
ftr-299	2170	19	in	in	ADP
ftr-299	2170	20	a	a	DET
ftr-299	2170	21	basis	basis	NOUN
ftr-299	2170	22	increase	increase	NOUN
ftr-299	2170	23	under	under	ADP
ftr-299	2170	24	§	§	PROPN
ftr-299	2170	25	1367(a)(1)(a	1367(a)(1)(a	NUM
ftr-299	2170	26	)	)	PUNCT
ftr-299	2170	27	.	.	PUNCT
ftr-299	2171	1	the	the	DET
ftr-299	2171	2	tax	tax	NOUN
ftr-299	2171	3	court	court	NOUN
ftr-299	2171	4	(	(	PUNCT
ftr-299	2171	5	judge	judge	NOUN
ftr-299	2171	6	kerrigan	kerrigan	PROPN
ftr-299	2171	7	)	)	PUNCT
ftr-299	2171	8	rejected	reject	VERB
ftr-299	2171	9	the	the	DET
ftr-299	2171	10	taxpayer	taxpayer	NOUN
ftr-299	2171	11	’s	’s	PART
ftr-299	2171	12	argument	argument	NOUN
ftr-299	2171	13	,	,	PUNCT
ftr-299	2171	14	and	and	CCONJ
ftr-299	2171	15	held	hold	VERB
ftr-299	2171	16	that	that	SCONJ
ftr-299	2171	17	unrecognized	unrecognized	ADJ
ftr-299	2171	18	gain	gain	NOUN
ftr-299	2171	19	resulting	result	VERB
ftr-299	2171	20	from	from	ADP
ftr-299	2171	21	a	a	DET
ftr-299	2171	22	qsub	qsub	PROPN
ftr-299	2171	23	election	election	NOUN
ftr-299	2171	24	does	do	AUX
ftr-299	2171	25	not	not	PART
ftr-299	2171	26	create	create	VERB
ftr-299	2171	27	an	an	DET
ftr-299	2171	28	item	item	NOUN
ftr-299	2171	29	of	of	ADP
ftr-299	2171	30	income	income	NOUN
ftr-299	2171	31	or	or	CCONJ
ftr-299	2171	32	tax	tax	NOUN
ftr-299	2171	33	-	-	PUNCT
ftr-299	2171	34	exempt	exempt	ADJ
ftr-299	2171	35	income	income	NOUN
ftr-299	2171	36	pursuant	pursuant	ADJ
ftr-299	2171	37	to	to	ADP
ftr-299	2171	38	§	§	PROPN
ftr-299	2171	39	1366(a)(1)(a	1366(a)(1)(a	NUM
ftr-299	2171	40	)	)	PUNCT
ftr-299	2171	41	.	.	PUNCT
ftr-299	2172	1	the	the	DET
ftr-299	2172	2	court	court	NOUN
ftr-299	2172	3	reasoned	reason	VERB
ftr-299	2172	4	that	that	SCONJ
ftr-299	2172	5	nonrecognition	nonrecognition	NOUN
ftr-299	2172	6	rules	rule	NOUN
ftr-299	2172	7	do	do	AUX
ftr-299	2172	8	not	not	PART
ftr-299	2172	9	exempt	exempt	VERB
ftr-299	2172	10	income	income	NOUN
ftr-299	2172	11	from	from	ADP
ftr-299	2172	12	taxation	taxation	NOUN
ftr-299	2172	13	but	but	CCONJ
ftr-299	2172	14	merely	merely	ADV
ftr-299	2172	15	defer	defer	VERB
ftr-299	2172	16	recognition	recognition	NOUN
ftr-299	2172	17	through	through	ADP
ftr-299	2172	18	substituted	substitute	VERB
ftr-299	2172	19	basis	basis	NOUN
ftr-299	2172	20	rules	rule	NOUN
ftr-299	2172	21	.	.	PUNCT
ftr-299	2173	1	2	2	X
ftr-299	2173	2	.	.	X
ftr-299	2173	3	s	s	PART
ftr-299	2173	4	corporation	corporation	NOUN
ftr-299	2173	5	shareholders	shareholder	NOUN
ftr-299	2173	6	are	be	AUX
ftr-299	2173	7	n’t	not	PART
ftr-299	2173	8	allowed	allow	VERB
ftr-299	2173	9	to	to	PART
ftr-299	2173	10	just	just	ADV
ftr-299	2173	11	make	make	VERB
ftr-299	2173	12	up	up	ADP
ftr-299	2173	13	their	their	PRON
ftr-299	2173	14	own	own	ADJ
ftr-299	2173	15	basis	basis	NOUN
ftr-299	2173	16	adjustment	adjustment	NOUN
ftr-299	2173	17	rules	rule	NOUN
ftr-299	2173	18	.	.	PUNCT
ftr-299	2174	1	barnes	barnes	PROPN
ftr-299	2174	2	v.	v.	PROPN
ftr-299	2174	3	commissioner	commissioner	PROPN
ftr-299	2174	4	,	,	PUNCT
ftr-299	2174	5	t.c	t.c	PROPN
ftr-299	2174	6	.	.	PROPN
ftr-299	2174	7	memo	memo	NOUN
ftr-299	2174	8	.	.	PUNCT
ftr-299	2175	1	2012	2012	NUM
ftr-299	2175	2	-	-	SYM
ftr-299	2175	3	80	80	NUM
ftr-299	2175	4	(	(	PUNCT
ftr-299	2175	5	3/21/12	3/21/12	NUM
ftr-299	2175	6	)	)	PUNCT
ftr-299	2175	7	.	.	PUNCT
ftr-299	2176	1	the	the	DET
ftr-299	2176	2	tax	tax	NOUN
ftr-299	2176	3	court	court	NOUN
ftr-299	2176	4	(	(	PUNCT
ftr-299	2176	5	judge	judge	PROPN
ftr-299	2176	6	morrison	morrison	PROPN
ftr-299	2176	7	)	)	PUNCT
ftr-299	2176	8	agreed	agree	VERB
ftr-299	2176	9	with	with	ADP
ftr-299	2176	10	the	the	DET
ftr-299	2176	11	irs	irs	PROPN
ftr-299	2176	12	in	in	ADP
ftr-299	2176	13	holding	hold	VERB
ftr-299	2176	14	—	—	PUNCT
ftr-299	2176	15	unsurprisingly	unsurprisingly	ADV
ftr-299	2176	16	—	—	PUNCT
ftr-299	2176	17	that	that	SCONJ
ftr-299	2176	18	there	there	PRON
ftr-299	2176	19	is	be	VERB
ftr-299	2176	20	no	no	DET
ftr-299	2176	21	upward	upward	ADJ
ftr-299	2176	22	stock	stock	NOUN
ftr-299	2176	23	basis	basis	NOUN
ftr-299	2176	24	adjustment	adjustment	NOUN
ftr-299	2176	25	under	under	ADP
ftr-299	2176	26	§	§	PROPN
ftr-299	2176	27	1367	1367	NUM
ftr-299	2176	28	for	for	ADP
ftr-299	2176	29	amounts	amount	NOUN
ftr-299	2176	30	that	that	PRON
ftr-299	2176	31	are	be	AUX
ftr-299	2176	32	erroneously	erroneously	ADV
ftr-299	2176	33	reported	report	VERB
ftr-299	2176	34	by	by	ADP
ftr-299	2176	35	the	the	DET
ftr-299	2176	36	shareholder	shareholder	NOUN
ftr-299	2176	37	as	as	ADP
ftr-299	2176	38	§	§	PROPN
ftr-299	2176	39	1366	1366	NUM
ftr-299	2176	40	pass	pass	VERB
ftr-299	2176	41	-	-	PUNCT
ftr-299	2176	42	through	through	ADP
ftr-299	2176	43	income	income	NOUN
ftr-299	2176	44	but	but	CCONJ
ftr-299	2176	45	that	that	PRON
ftr-299	2176	46	do	do	AUX
ftr-299	2176	47	not	not	PART
ftr-299	2176	48	correspond	correspond	VERB
ftr-299	2176	49	to	to	ADP
ftr-299	2176	50	,	,	PUNCT
ftr-299	2176	51	but	but	CCONJ
ftr-299	2176	52	exceed	exceed	VERB
ftr-299	2176	53	,	,	PUNCT
ftr-299	2176	54	the	the	DET
ftr-299	2176	55	shareholder	shareholder	NOUN
ftr-299	2176	56	’s	’s	PART
ftr-299	2176	57	actual	actual	ADJ
ftr-299	2176	58	pro	pro	ADJ
ftr-299	2176	59	rata	rata	ADJ
ftr-299	2176	60	share	share	NOUN
ftr-299	2176	61	of	of	ADP
ftr-299	2176	62	pass	pass	VERB
ftr-299	2176	63	-	-	PUNCT
ftr-299	2176	64	through	through	ADP
ftr-299	2176	65	income	income	NOUN
ftr-299	2176	66	.	.	PUNCT
ftr-299	2177	1	likewise	likewise	ADV
ftr-299	2177	2	,	,	PUNCT
ftr-299	2177	3	§	§	PROPN
ftr-299	2177	4	1367(a)(2)(b	1367(a)(2)(b	NUM
ftr-299	2177	5	)	)	PUNCT
ftr-299	2177	6	requires	require	VERB
ftr-299	2177	7	an	an	DET
ftr-299	2177	8	s	s	NOUN
ftr-299	2177	9	corporation	corporation	NOUN
ftr-299	2177	10	shareholder	shareholder	NOUN
ftr-299	2177	11	to	to	PART
ftr-299	2177	12	reduce	reduce	VERB
ftr-299	2177	13	stock	stock	NOUN
ftr-299	2177	14	basis	basis	NOUN
ftr-299	2177	15	by	by	ADP
ftr-299	2177	16	any	any	DET
ftr-299	2177	17	losses	loss	NOUN
ftr-299	2177	18	that	that	PRON
ftr-299	2177	19	the	the	DET
ftr-299	2177	20	shareholder	shareholder	NOUN
ftr-299	2177	21	is	be	AUX
ftr-299	2177	22	required	require	VERB
ftr-299	2177	23	to	to	PART
ftr-299	2177	24	take	take	VERB
ftr-299	2177	25	into	into	ADP
ftr-299	2177	26	account	account	NOUN
ftr-299	2177	27	under	under	ADP
ftr-299	2177	28	§	§	PROPN
ftr-299	2177	29	1366(a)(1)(a	1366(a)(1)(a	NUM
ftr-299	2177	30	)	)	PUNCT
ftr-299	2177	31	,	,	PUNCT
ftr-299	2177	32	even	even	ADV
ftr-299	2177	33	if	if	SCONJ
ftr-299	2177	34	the	the	DET
ftr-299	2177	35	shareholder	shareholder	NOUN
ftr-299	2177	36	does	do	AUX
ftr-299	2177	37	not	not	PART
ftr-299	2177	38	actually	actually	ADV
ftr-299	2177	39	claim	claim	VERB
ftr-299	2177	40	the	the	DET
ftr-299	2177	41	pass	pass	VERB
ftr-299	2177	42	-	-	PUNCT
ftr-299	2177	43	through	through	ADP
ftr-299	2177	44	losses	loss	NOUN
ftr-299	2177	45	on	on	ADP
ftr-299	2177	46	the	the	DET
ftr-299	2177	47	shareholder	shareholder	NOUN
ftr-299	2177	48	’s	’s	PART
ftr-299	2177	49	return	return	NOUN
ftr-299	2177	50	.	.	PUNCT
ftr-299	2178	1	because	because	SCONJ
ftr-299	2178	2	the	the	DET
ftr-299	2178	3	taxpayer	taxpayer	NOUN
ftr-299	2178	4	had	have	AUX
ftr-299	2178	5	reported	report	VERB
ftr-299	2178	6	gain	gain	NOUN
ftr-299	2178	7	rather	rather	ADV
ftr-299	2178	8	than	than	ADP
ftr-299	2178	9	loss	loss	NOUN
ftr-299	2178	10	in	in	ADP
ftr-299	2178	11	a	a	DET
ftr-299	2178	12	prior	prior	ADJ
ftr-299	2178	13	year	year	NOUN
ftr-299	2178	14	in	in	ADP
ftr-299	2178	15	which	which	PRON
ftr-299	2178	16	a	a	DET
ftr-299	2178	17	very	very	ADV
ftr-299	2178	18	large	large	ADJ
ftr-299	2178	19	loss	loss	NOUN
ftr-299	2178	20	had	have	AUX
ftr-299	2178	21	been	be	AUX
ftr-299	2178	22	passed	pass	VERB
ftr-299	2178	23	through	through	ADP
ftr-299	2178	24	,	,	PUNCT
ftr-299	2178	25	the	the	DET
ftr-299	2178	26	shareholder	shareholder	NOUN
ftr-299	2178	27	had	have	VERB
ftr-299	2178	28	no	no	DET
ftr-299	2178	29	basis	basis	NOUN
ftr-299	2178	30	to	to	PART
ftr-299	2178	31	support	support	VERB
ftr-299	2178	32	passed	pass	VERB
ftr-299	2178	33	-	-	PUNCT
ftr-299	2178	34	through	through	ADP
ftr-299	2178	35	losses	loss	NOUN
ftr-299	2178	36	in	in	ADP
ftr-299	2178	37	the	the	DET
ftr-299	2178	38	year	year	NOUN
ftr-299	2178	39	in	in	ADP
ftr-299	2178	40	question	question	NOUN
ftr-299	2178	41	.	.	PUNCT
ftr-299	2179	1	a.	a.	NOUN
ftr-299	2179	2	and	and	CCONJ
ftr-299	2179	3	the	the	DET
ftr-299	2179	4	d.c	d.c	PROPN
ftr-299	2179	5	.	.	PROPN
ftr-299	2179	6	circuit	circuit	PROPN
ftr-299	2179	7	sees	see	VERB
ftr-299	2179	8	it	it	PRON
ftr-299	2179	9	the	the	DET
ftr-299	2179	10	same	same	ADJ
ftr-299	2179	11	way	way	NOUN
ftr-299	2179	12	—	—	PUNCT
ftr-299	2179	13	“	"	PUNCT
ftr-299	2179	14	the	the	DET
ftr-299	2179	15	barneses	barnese	NOUN
ftr-299	2179	16	paid	pay	VERB
ftr-299	2179	17	more	more	ADJ
ftr-299	2179	18	in	in	ADP
ftr-299	2179	19	taxes	taxis	NOUN
ftr-299	2179	20	than	than	SCONJ
ftr-299	2179	21	they	they	PRON
ftr-299	2179	22	owed	owe	VERB
ftr-299	2179	23	.	.	PUNCT
ftr-299	2180	1	but	but	CCONJ
ftr-299	2180	2	so	so	ADV
ftr-299	2180	3	it	it	PRON
ftr-299	2180	4	goes	go	VERB
ftr-299	2180	5	.	.	PUNCT
ftr-299	2180	6	”	"	PUNCT
ftr-299	2181	1	barnes	barnes	PROPN
ftr-299	2181	2	v.	v.	PROPN
ftr-299	2181	3	commissioner	commissioner	PROPN
ftr-299	2181	4	,	,	PUNCT
ftr-299	2181	5	712	712	NUM
ftr-299	2181	6	f.3d	f.3d	NUM
ftr-299	2181	7	581	581	NUM
ftr-299	2181	8	(	(	PUNCT
ftr-299	2181	9	d.c	d.c	PROPN
ftr-299	2181	10	.	.	PROPN
ftr-299	2181	11	cir	cir	PROPN
ftr-299	2181	12	.	.	PUNCT
ftr-299	2181	13	4/5/13	4/5/13	NUM
ftr-299	2181	14	)	)	PUNCT
ftr-299	2181	15	.	.	PUNCT
ftr-299	2182	1	the	the	DET
ftr-299	2182	2	court	court	PROPN
ftr-299	2182	3	of	of	ADP
ftr-299	2182	4	appeals	appeals	PROPN
ftr-299	2182	5	affirmed	affirm	VERB
ftr-299	2182	6	.	.	PUNCT
ftr-299	2183	1	nothing	nothing	PRON
ftr-299	2183	2	in	in	ADP
ftr-299	2183	3	[	[	X
ftr-299	2183	4	sections	section	NOUN
ftr-299	2183	5	1366	1366	NUM
ftr-299	2183	6	and	and	CCONJ
ftr-299	2183	7	1367	1367	NUM
ftr-299	2183	8	]	]	PUNCT
ftr-299	2183	9	suggests	suggest	VERB
ftr-299	2183	10	that	that	SCONJ
ftr-299	2183	11	a	a	DET
ftr-299	2183	12	shareholder	shareholder	NOUN
ftr-299	2183	13	’s	’s	PART
ftr-299	2183	14	basis	basis	NOUN
ftr-299	2183	15	is	be	AUX
ftr-299	2183	16	not	not	PART
ftr-299	2183	17	reduced	reduce	VERB
ftr-299	2183	18	if	if	SCONJ
ftr-299	2183	19	the	the	DET
ftr-299	2183	20	shareholder	shareholder	NOUN
ftr-299	2183	21	fails	fail	VERB
ftr-299	2183	22	to	to	PART
ftr-299	2183	23	take	take	VERB
ftr-299	2183	24	a	a	DET
ftr-299	2183	25	deduction	deduction	NOUN
ftr-299	2183	26	for	for	ADP
ftr-299	2183	27	the	the	DET
ftr-299	2183	28	corporation	corporation	NOUN
ftr-299	2183	29	’s	’s	PART
ftr-299	2183	30	losses	loss	NOUN
ftr-299	2183	31	.	.	PUNCT
ftr-299	2184	1	indeed	indeed	ADV
ftr-299	2184	2	,	,	PUNCT
ftr-299	2184	3	the	the	DET
ftr-299	2184	4	fact	fact	NOUN
ftr-299	2184	5	that	that	SCONJ
ftr-299	2184	6	the	the	DET
ftr-299	2184	7	code	code	NOUN
ftr-299	2184	8	explicitly	explicitly	ADV
ftr-299	2184	9	provides	provide	VERB
ftr-299	2184	10	that	that	SCONJ
ftr-299	2184	11	a	a	DET
ftr-299	2184	12	shareholder	shareholder	NOUN
ftr-299	2184	13	’s	’s	PART
ftr-299	2184	14	basis	basis	NOUN
ftr-299	2184	15	is	be	AUX
ftr-299	2184	16	increased	increase	VERB
ftr-299	2184	17	by	by	ADP
ftr-299	2184	18	corporate	corporate	ADJ
ftr-299	2184	19	income	income	NOUN
ftr-299	2184	20	“	"	PUNCT
ftr-299	2184	21	only	only	ADV
ftr-299	2184	22	to	to	ADP
ftr-299	2184	23	the	the	DET
ftr-299	2184	24	extent	extent	NOUN
ftr-299	2184	25	such	such	ADJ
ftr-299	2184	26	amount	amount	NOUN
ftr-299	2184	27	is	be	AUX
ftr-299	2184	28	included	include	VERB
ftr-299	2184	29	in	in	ADP
ftr-299	2184	30	the	the	DET
ftr-299	2184	31	shareholder	shareholder	NOUN
ftr-299	2184	32	’s	’s	PART
ftr-299	2184	33	gross	gross	ADJ
ftr-299	2184	34	income	income	NOUN
ftr-299	2184	35	on	on	ADP
ftr-299	2184	36	his	his	PRON
ftr-299	2184	37	330	330	NUM
ftr-299	2184	38	florida	florida	PROPN
ftr-299	2184	39	tax	tax	NOUN
ftr-299	2184	40	review	review	NOUN
ftr-299	2185	1	[	[	X
ftr-299	2185	2	vol	vol	NOUN
ftr-299	2185	3	.	.	PUNCT
ftr-299	2186	1	15:5	15:5	NUM
ftr-299	2186	2	return	return	NOUN
ftr-299	2186	3	,	,	PUNCT
ftr-299	2186	4	”	"	PUNCT
ftr-299	2186	5	...	...	PUNCT
ftr-299	2186	6	but	but	CCONJ
ftr-299	2186	7	provides	provide	VERB
ftr-299	2186	8	no	no	DET
ftr-299	2186	9	similar	similar	ADJ
ftr-299	2186	10	exception	exception	NOUN
ftr-299	2186	11	for	for	ADP
ftr-299	2186	12	corporate	corporate	ADJ
ftr-299	2186	13	losses	loss	NOUN
ftr-299	2186	14	,	,	PUNCT
ftr-299	2186	15	militates	militate	VERB
ftr-299	2186	16	against	against	ADP
ftr-299	2186	17	the	the	DET
ftr-299	2186	18	barneses	barnese	NOUN
ftr-299	2186	19	’	'	PUNCT
ftr-299	2186	20	preferred	preferred	ADJ
ftr-299	2186	21	reading	reading	NOUN
ftr-299	2186	22	.	.	PUNCT
ftr-299	2187	1	see	see	VERB
ftr-299	2187	2	russello	russello	PROPN
ftr-299	2187	3	v.	v.	PROPN
ftr-299	2187	4	united	united	PROPN
ftr-299	2187	5	states	states	PROPN
ftr-299	2187	6	,	,	PUNCT
ftr-299	2187	7	464	464	NUM
ftr-299	2187	8	u.s	u.s	PROPN
ftr-299	2187	9	.	.	PROPN
ftr-299	2187	10	16	16	NUM
ftr-299	2187	11	,	,	PUNCT
ftr-299	2187	12	23	23	NUM
ftr-299	2187	13	(	(	PUNCT
ftr-299	2187	14	1983	1983	NUM
ftr-299	2187	15	)	)	PUNCT
ftr-299	2187	16	(	(	PUNCT
ftr-299	2187	17	“	"	PUNCT
ftr-299	2187	18	[	[	X
ftr-299	2187	19	w]here	w]here	PROPN
ftr-299	2187	20	congress	congress	PROPN
ftr-299	2187	21	includes	include	VERB
ftr-299	2187	22	particular	particular	ADJ
ftr-299	2187	23	language	language	NOUN
ftr-299	2187	24	in	in	ADP
ftr-299	2187	25	one	one	NUM
ftr-299	2187	26	section	section	NOUN
ftr-299	2187	27	of	of	ADP
ftr-299	2187	28	a	a	DET
ftr-299	2187	29	statute	statute	NOUN
ftr-299	2187	30	but	but	CCONJ
ftr-299	2187	31	omits	omit	VERB
ftr-299	2187	32	it	it	PRON
ftr-299	2187	33	in	in	ADP
ftr-299	2187	34	another	another	DET
ftr-299	2187	35	section	section	NOUN
ftr-299	2187	36	of	of	ADP
ftr-299	2187	37	the	the	DET
ftr-299	2187	38	same	same	ADJ
ftr-299	2187	39	act	act	NOUN
ftr-299	2187	40	,	,	PUNCT
ftr-299	2187	41	it	it	PRON
ftr-299	2187	42	is	be	AUX
ftr-299	2187	43	generally	generally	ADV
ftr-299	2187	44	presumed	presume	VERB
ftr-299	2187	45	that	that	SCONJ
ftr-299	2187	46	congress	congress	PROPN
ftr-299	2187	47	acts	act	VERB
ftr-299	2187	48	intentionally	intentionally	ADV
ftr-299	2187	49	and	and	CCONJ
ftr-299	2187	50	purposely	purposely	ADV
ftr-299	2187	51	in	in	ADP
ftr-299	2187	52	the	the	DET
ftr-299	2187	53	disparate	disparate	ADJ
ftr-299	2187	54	inclusion	inclusion	NOUN
ftr-299	2187	55	or	or	CCONJ
ftr-299	2187	56	exclusion	exclusion	NOUN
ftr-299	2187	57	.	.	PUNCT
ftr-299	2187	58	”	"	PUNCT
ftr-299	2188	1	(	(	PUNCT
ftr-299	2188	2	internal	internal	ADJ
ftr-299	2188	3	quotation	quotation	NOUN
ftr-299	2188	4	marks	mark	NOUN
ftr-299	2188	5	omitted	omit	VERB
ftr-299	2188	6	)	)	PUNCT
ftr-299	2188	7	)	)	PUNCT
ftr-299	2188	8	.	.	PUNCT
ftr-299	2189	1	this	this	DET
ftr-299	2189	2	difference	difference	NOUN
ftr-299	2189	3	makes	make	VERB
ftr-299	2189	4	sense	sense	NOUN
ftr-299	2189	5	.	.	PUNCT
ftr-299	2190	1	although	although	SCONJ
ftr-299	2190	2	congress	congress	PROPN
ftr-299	2190	3	had	have	VERB
ftr-299	2190	4	every	every	DET
ftr-299	2190	5	reason	reason	NOUN
ftr-299	2190	6	to	to	PART
ftr-299	2190	7	prevent	prevent	VERB
ftr-299	2190	8	taxpayers	taxpayer	NOUN
ftr-299	2190	9	from	from	ADP
ftr-299	2190	10	reaping	reap	VERB
ftr-299	2190	11	a	a	DET
ftr-299	2190	12	double	double	ADJ
ftr-299	2190	13	benefit	benefit	NOUN
ftr-299	2190	14	by	by	ADP
ftr-299	2190	15	failing	fail	VERB
ftr-299	2190	16	to	to	PART
ftr-299	2190	17	report	report	VERB
ftr-299	2190	18	income	income	NOUN
ftr-299	2190	19	while	while	SCONJ
ftr-299	2190	20	still	still	ADV
ftr-299	2190	21	being	be	AUX
ftr-299	2190	22	credited	credit	VERB
ftr-299	2190	23	with	with	ADP
ftr-299	2190	24	an	an	DET
ftr-299	2190	25	increased	increase	VERB
ftr-299	2190	26	basis	basis	NOUN
ftr-299	2190	27	,	,	PUNCT
ftr-299	2190	28	it	it	PRON
ftr-299	2190	29	had	have	VERB
ftr-299	2190	30	no	no	DET
ftr-299	2190	31	reason	reason	NOUN
ftr-299	2190	32	to	to	PART
ftr-299	2190	33	permit	permit	VERB
ftr-299	2190	34	them	they	PRON
ftr-299	2190	35	to	to	PART
ftr-299	2190	36	indefinitely	indefinitely	ADV
ftr-299	2190	37	delay	delay	VERB
ftr-299	2190	38	the	the	DET
ftr-299	2190	39	realization	realization	NOUN
ftr-299	2190	40	of	of	ADP
ftr-299	2190	41	losses	loss	NOUN
ftr-299	2190	42	.	.	PUNCT
ftr-299	2191	1	3	3	X
ftr-299	2191	2	.	.	X
ftr-299	2191	3	the	the	DET
ftr-299	2191	4	third	third	ADJ
ftr-299	2191	5	circuit	circuit	NOUN
ftr-299	2191	6	says	say	VERB
ftr-299	2191	7	that	that	SCONJ
ftr-299	2191	8	qsub	qsub	PROPN
ftr-299	2191	9	status	status	NOUN
ftr-299	2191	10	is	be	AUX
ftr-299	2191	11	n’t	not	PART
ftr-299	2191	12	“	"	PUNCT
ftr-299	2191	13	property	property	NOUN
ftr-299	2191	14	”	"	PUNCT
ftr-299	2191	15	under	under	ADP
ftr-299	2191	16	the	the	DET
ftr-299	2191	17	bankruptcy	bankruptcy	NOUN
ftr-299	2191	18	code	code	NOUN
ftr-299	2191	19	and	and	CCONJ
ftr-299	2191	20	tells	tell	VERB
ftr-299	2191	21	the	the	DET
ftr-299	2191	22	ninth	ninth	ADJ
ftr-299	2191	23	circuit	circuit	NOUN
ftr-299	2191	24	that	that	SCONJ
ftr-299	2191	25	it	it	PRON
ftr-299	2191	26	was	be	AUX
ftr-299	2191	27	all	all	ADV
ftr-299	2191	28	wrong	wrong	ADJ
ftr-299	2191	29	when	when	SCONJ
ftr-299	2191	30	it	it	PRON
ftr-299	2191	31	held	hold	VERB
ftr-299	2191	32	that	that	SCONJ
ftr-299	2191	33	s	s	VERB
ftr-299	2191	34	corporation	corporation	NOUN
ftr-299	2191	35	status	status	NOUN
ftr-299	2191	36	was	be	AUX
ftr-299	2191	37	“	"	PUNCT
ftr-299	2191	38	property	property	NOUN
ftr-299	2191	39	”	"	PUNCT
ftr-299	2191	40	under	under	ADP
ftr-299	2191	41	the	the	DET
ftr-299	2191	42	bankruptcy	bankruptcy	NOUN
ftr-299	2191	43	code	code	NOUN
ftr-299	2191	44	.	.	PUNCT
ftr-299	2192	1	in	in	ADP
ftr-299	2192	2	re	re	ADP
ftr-299	2192	3	the	the	DET
ftr-299	2192	4	majestic	majestic	PROPN
ftr-299	2192	5	star	star	PROPN
ftr-299	2192	6	casino	casino	PROPN
ftr-299	2192	7	,	,	PUNCT
ftr-299	2192	8	llc	llc	PROPN
ftr-299	2192	9	,	,	PUNCT
ftr-299	2192	10	716	716	NUM
ftr-299	2192	11	f.3d	f.3d	NUM
ftr-299	2192	12	736	736	NUM
ftr-299	2192	13	(	(	PUNCT
ftr-299	2192	14	3d	3d	PROPN
ftr-299	2192	15	cir	cir	NOUN
ftr-299	2192	16	.	.	PUNCT
ftr-299	2193	1	5/21/13	5/21/13	NUM
ftr-299	2193	2	)	)	PUNCT
ftr-299	2194	1	,	,	PUNCT
ftr-299	2194	2	rev’g	rev’g	PROPN
ftr-299	2194	3	466	466	NUM
ftr-299	2194	4	b.r	b.r	PROPN
ftr-299	2194	5	.	.	PROPN
ftr-299	2194	6	666	666	NUM
ftr-299	2194	7	(	(	PUNCT
ftr-299	2194	8	bankr	bankr	PROPN
ftr-299	2194	9	.	.	PUNCT
ftr-299	2195	1	d.	d.	PROPN
ftr-299	2195	2	del	del	PROPN
ftr-299	2195	3	.	.	PROPN
ftr-299	2195	4	1/24/12	1/24/12	NUM
ftr-299	2195	5	)	)	PUNCT
ftr-299	2195	6	.	.	PUNCT
ftr-299	2196	1	a	a	DET
ftr-299	2196	2	debtor	debtor	NOUN
ftr-299	2196	3	qsub	qsub	NOUN
ftr-299	2196	4	,	,	PUNCT
ftr-299	2196	5	but	but	CCONJ
ftr-299	2196	6	not	not	PART
ftr-299	2196	7	its	its	PRON
ftr-299	2196	8	parent	parent	NOUN
ftr-299	2196	9	s	s	PART
ftr-299	2196	10	corporation	corporation	NOUN
ftr-299	2196	11	,	,	PUNCT
ftr-299	2196	12	was	be	AUX
ftr-299	2196	13	in	in	ADP
ftr-299	2196	14	bankruptcy	bankruptcy	NOUN
ftr-299	2196	15	.	.	PUNCT
ftr-299	2197	1	after	after	SCONJ
ftr-299	2197	2	the	the	DET
ftr-299	2197	3	bankruptcy	bankruptcy	NOUN
ftr-299	2197	4	petition	petition	NOUN
ftr-299	2197	5	was	be	AUX
ftr-299	2197	6	filed	file	VERB
ftr-299	2197	7	the	the	DET
ftr-299	2197	8	parent	parent	NOUN
ftr-299	2197	9	corporation	corporation	NOUN
ftr-299	2197	10	revoked	revoke	VERB
ftr-299	2197	11	its	its	PRON
ftr-299	2197	12	s	s	NOUN
ftr-299	2197	13	corporation	corporation	NOUN
ftr-299	2197	14	status	status	NOUN
ftr-299	2197	15	,	,	PUNCT
ftr-299	2197	16	which	which	PRON
ftr-299	2197	17	under	under	ADP
ftr-299	2197	18	§	§	PROPN
ftr-299	2197	19	1361(b)(3)(c	1361(b)(3)(c	NUM
ftr-299	2197	20	)	)	PUNCT
ftr-299	2197	21	automatically	automatically	ADV
ftr-299	2197	22	terminated	terminate	VERB
ftr-299	2197	23	the	the	DET
ftr-299	2197	24	debtor	debtor	NOUN
ftr-299	2197	25	-	-	PUNCT
ftr-299	2197	26	subsidiary	subsidiary	NOUN
ftr-299	2197	27	’s	’s	PART
ftr-299	2197	28	qsub	qsub	PROPN
ftr-299	2197	29	status	status	PROPN
ftr-299	2197	30	,	,	PUNCT
ftr-299	2197	31	converting	convert	VERB
ftr-299	2197	32	it	it	PRON
ftr-299	2197	33	into	into	ADP
ftr-299	2197	34	a	a	DET
ftr-299	2197	35	c	c	NOUN
ftr-299	2197	36	corporation	corporation	NOUN
ftr-299	2197	37	.	.	PUNCT
ftr-299	2198	1	the	the	DET
ftr-299	2198	2	bankruptcy	bankruptcy	NOUN
ftr-299	2198	3	court	court	NOUN
ftr-299	2198	4	held	hold	VERB
ftr-299	2198	5	that	that	SCONJ
ftr-299	2198	6	the	the	DET
ftr-299	2198	7	parent	parent	NOUN
ftr-299	2198	8	corporation	corporation	NOUN
ftr-299	2198	9	’s	’s	PART
ftr-299	2198	10	action	action	NOUN
ftr-299	2198	11	that	that	PRON
ftr-299	2198	12	terminated	terminate	VERB
ftr-299	2198	13	pass	pass	NOUN
ftr-299	2198	14	-	-	PUNCT
ftr-299	2198	15	through	through	ADP
ftr-299	2198	16	tax	tax	NOUN
ftr-299	2198	17	benefits	benefit	NOUN
ftr-299	2198	18	that	that	PRON
ftr-299	2198	19	the	the	DET
ftr-299	2198	20	debtor	debtor	NOUN
ftr-299	2198	21	subsidiary	subsidiary	NOUN
ftr-299	2198	22	had	have	AUX
ftr-299	2198	23	enjoyed	enjoy	VERB
ftr-299	2198	24	was	be	AUX
ftr-299	2198	25	a	a	DET
ftr-299	2198	26	voidable	voidable	ADJ
ftr-299	2198	27	transfer	transfer	NOUN
ftr-299	2198	28	of	of	ADP
ftr-299	2198	29	estate	estate	NOUN
ftr-299	2198	30	property	property	NOUN
ftr-299	2198	31	in	in	ADP
ftr-299	2198	32	violation	violation	NOUN
ftr-299	2198	33	of	of	ADP
ftr-299	2198	34	bankruptcy	bankruptcy	NOUN
ftr-299	2198	35	code	code	PROPN
ftr-299	2198	36	§	§	PROPN
ftr-299	2198	37	549	549	NUM
ftr-299	2198	38	.	.	PUNCT
ftr-299	2199	1	the	the	DET
ftr-299	2199	2	debtor	debtor	NOUN
ftr-299	2199	3	’s	’s	PART
ftr-299	2199	4	qsub	qsub	PROPN
ftr-299	2199	5	status	status	NOUN
ftr-299	2199	6	was	be	AUX
ftr-299	2199	7	property	property	NOUN
ftr-299	2199	8	of	of	ADP
ftr-299	2199	9	the	the	DET
ftr-299	2199	10	bankruptcy	bankruptcy	NOUN
ftr-299	2199	11	estate	estate	NOUN
ftr-299	2199	12	,	,	PUNCT
ftr-299	2199	13	and	and	CCONJ
ftr-299	2199	14	as	as	ADP
ftr-299	2199	15	a	a	DET
ftr-299	2199	16	result	result	NOUN
ftr-299	2199	17	of	of	ADP
ftr-299	2199	18	the	the	DET
ftr-299	2199	19	loss	loss	NOUN
ftr-299	2199	20	of	of	ADP
ftr-299	2199	21	that	that	DET
ftr-299	2199	22	status	status	NOUN
ftr-299	2199	23	the	the	DET
ftr-299	2199	24	bankruptcy	bankruptcy	NOUN
ftr-299	2199	25	estate	estate	NOUN
ftr-299	2199	26	was	be	AUX
ftr-299	2199	27	required	require	VERB
ftr-299	2199	28	to	to	ADP
ftr-299	2199	29	,	,	PUNCT
ftr-299	2199	30	and	and	CCONJ
ftr-299	2199	31	did	do	AUX
ftr-299	2199	32	,	,	PUNCT
ftr-299	2199	33	pay	pay	VERB
ftr-299	2199	34	state	state	NOUN
ftr-299	2199	35	income	income	NOUN
ftr-299	2199	36	taxes	taxis	NOUN
ftr-299	2199	37	it	it	PRON
ftr-299	2199	38	would	would	AUX
ftr-299	2199	39	not	not	PART
ftr-299	2199	40	otherwise	otherwise	ADV
ftr-299	2199	41	have	have	AUX
ftr-299	2199	42	been	be	AUX
ftr-299	2199	43	required	require	VERB
ftr-299	2199	44	to	to	PART
ftr-299	2199	45	pay	pay	VERB
ftr-299	2199	46	.	.	PUNCT
ftr-299	2200	1	(	(	PUNCT
ftr-299	2200	2	the	the	DET
ftr-299	2200	3	corporation	corporation	NOUN
ftr-299	2200	4	had	have	AUX
ftr-299	2200	5	not	not	PART
ftr-299	2200	6	paid	pay	VERB
ftr-299	2200	7	any	any	DET
ftr-299	2200	8	federal	federal	ADJ
ftr-299	2200	9	income	income	NOUN
ftr-299	2200	10	taxes	taxis	NOUN
ftr-299	2200	11	,	,	PUNCT
ftr-299	2200	12	but	but	CCONJ
ftr-299	2200	13	the	the	DET
ftr-299	2200	14	irs	irs	PROPN
ftr-299	2200	15	’s	’s	PART
ftr-299	2200	16	claim	claim	NOUN
ftr-299	2200	17	for	for	ADP
ftr-299	2200	18	any	any	DET
ftr-299	2200	19	deficiency	deficiency	NOUN
ftr-299	2200	20	would	would	AUX
ftr-299	2200	21	be	be	AUX
ftr-299	2200	22	affected	affect	VERB
ftr-299	2200	23	,	,	PUNCT
ftr-299	2200	24	so	so	ADV
ftr-299	2200	25	the	the	DET
ftr-299	2200	26	irs	irs	PROPN
ftr-299	2200	27	opposed	oppose	VERB
ftr-299	2200	28	the	the	DET
ftr-299	2200	29	debtor	debtor	NOUN
ftr-299	2200	30	’s	’s	PART
ftr-299	2200	31	argument	argument	NOUN
ftr-299	2200	32	that	that	SCONJ
ftr-299	2200	33	its	its	PRON
ftr-299	2200	34	qsub	qsub	PROPN
ftr-299	2200	35	status	status	NOUN
ftr-299	2200	36	was	be	AUX
ftr-299	2200	37	property	property	NOUN
ftr-299	2200	38	of	of	ADP
ftr-299	2200	39	the	the	DET
ftr-299	2200	40	bankruptcy	bankruptcy	NOUN
ftr-299	2200	41	estate	estate	NOUN
ftr-299	2200	42	.	.	PUNCT
ftr-299	2200	43	)	)	PUNCT
ftr-299	2201	1	accordingly	accordingly	ADV
ftr-299	2201	2	,	,	PUNCT
ftr-299	2201	3	the	the	DET
ftr-299	2201	4	revocation	revocation	NOUN
ftr-299	2201	5	of	of	ADP
ftr-299	2201	6	the	the	DET
ftr-299	2201	7	parent	parent	NOUN
ftr-299	2201	8	’s	’s	PART
ftr-299	2201	9	status	status	NOUN
ftr-299	2201	10	as	as	ADP
ftr-299	2201	11	an	an	DET
ftr-299	2201	12	s	s	NOUN
ftr-299	2201	13	corporation	corporation	NOUN
ftr-299	2201	14	and	and	CCONJ
ftr-299	2201	15	the	the	DET
ftr-299	2201	16	termination	termination	NOUN
ftr-299	2201	17	of	of	ADP
ftr-299	2201	18	the	the	DET
ftr-299	2201	19	debtor	debtor	NOUN
ftr-299	2201	20	’s	’s	PART
ftr-299	2201	21	status	status	NOUN
ftr-299	2201	22	as	as	ADP
ftr-299	2201	23	a	a	DET
ftr-299	2201	24	qsub	qsub	NOUN
ftr-299	2201	25	were	be	AUX
ftr-299	2201	26	held	hold	VERB
ftr-299	2201	27	to	to	PART
ftr-299	2201	28	be	be	AUX
ftr-299	2201	29	“	"	PUNCT
ftr-299	2201	30	void	void	ADJ
ftr-299	2201	31	and	and	CCONJ
ftr-299	2201	32	of	of	ADP
ftr-299	2201	33	no	no	DET
ftr-299	2201	34	effect	effect	NOUN
ftr-299	2201	35	.	.	PUNCT
ftr-299	2201	36	”	"	PUNCT
ftr-299	2202	1	the	the	DET
ftr-299	2202	2	bankruptcy	bankruptcy	NOUN
ftr-299	2202	3	court	court	NOUN
ftr-299	2202	4	relied	rely	VERB
ftr-299	2202	5	on	on	ADP
ftr-299	2202	6	in	in	ADP
ftr-299	2202	7	re	re	PROPN
ftr-299	2202	8	prudential	prudential	PROPN
ftr-299	2202	9	lines	lines	PROPN
ftr-299	2202	10	,	,	PUNCT
ftr-299	2202	11	inc	inc	PROPN
ftr-299	2202	12	.	.	PROPN
ftr-299	2202	13	,	,	PUNCT
ftr-299	2202	14	107	107	NUM
ftr-299	2202	15	b.r	b.r	PROPN
ftr-299	2202	16	.	.	PROPN
ftr-299	2202	17	832	832	NUM
ftr-299	2202	18	(	(	PUNCT
ftr-299	2202	19	bankr	bankr	PROPN
ftr-299	2202	20	.	.	PUNCT
ftr-299	2203	1	s.d.n.y	s.d.n.y	PROPN
ftr-299	2203	2	.	.	PROPN
ftr-299	2203	3	1989	1989	NUM
ftr-299	2203	4	)	)	PUNCT
ftr-299	2203	5	,	,	PUNCT
ftr-299	2203	6	aff’d	aff’d	VERB
ftr-299	2203	7	,	,	PUNCT
ftr-299	2203	8	928	928	NUM
ftr-299	2203	9	f.2d	f.2d	SYM
ftr-299	2203	10	565	565	NUM
ftr-299	2203	11	(	(	PUNCT
ftr-299	2203	12	2d	2d	NUM
ftr-299	2203	13	cir	cir	NOUN
ftr-299	2203	14	.	.	PROPN
ftr-299	2203	15	1991	1991	NUM
ftr-299	2203	16	)	)	PUNCT
ftr-299	2203	17	,	,	PUNCT
ftr-299	2203	18	which	which	PRON
ftr-299	2203	19	held	hold	VERB
ftr-299	2203	20	that	that	SCONJ
ftr-299	2203	21	a	a	DET
ftr-299	2203	22	subsidiary	subsidiary	NOUN
ftr-299	2203	23	’s	’s	PART
ftr-299	2203	24	nol	nol	PROPN
ftr-299	2203	25	carryforward	carryforward	NOUN
ftr-299	2203	26	was	be	AUX
ftr-299	2203	27	property	property	NOUN
ftr-299	2203	28	of	of	ADP
ftr-299	2203	29	the	the	DET
ftr-299	2203	30	subsidiary	subsidiary	NOUN
ftr-299	2203	31	’s	’s	PART
ftr-299	2203	32	bankruptcy	bankruptcy	NOUN
ftr-299	2203	33	estate	estate	NOUN
ftr-299	2203	34	and	and	CCONJ
ftr-299	2203	35	that	that	SCONJ
ftr-299	2203	36	the	the	DET
ftr-299	2203	37	parent	parent	NOUN
ftr-299	2203	38	’s	’s	PART
ftr-299	2203	39	plan	plan	NOUN
ftr-299	2203	40	to	to	PART
ftr-299	2203	41	claim	claim	VERB
ftr-299	2203	42	a	a	DET
ftr-299	2203	43	worthless	worthless	ADJ
ftr-299	2203	44	stock	stock	NOUN
ftr-299	2203	45	deduction	deduction	NOUN
ftr-299	2203	46	,	,	PUNCT
ftr-299	2203	47	which	which	PRON
ftr-299	2203	48	would	would	AUX
ftr-299	2203	49	have	have	AUX
ftr-299	2203	50	eliminated	eliminate	VERB
ftr-299	2203	51	the	the	DET
ftr-299	2203	52	nol	nol	NOUN
ftr-299	2203	53	would	would	AUX
ftr-299	2203	54	violate	violate	VERB
ftr-299	2203	55	the	the	DET
ftr-299	2203	56	automatic	automatic	ADJ
ftr-299	2203	57	stay	stay	NOUN
ftr-299	2203	58	,	,	PUNCT
ftr-299	2203	59	and	and	CCONJ
ftr-299	2203	60	its	its	PRON
ftr-299	2203	61	progeny	progeny	NOUN
ftr-299	2203	62	holding	hold	VERB
ftr-299	2203	63	that	that	PRON
ftr-299	2203	64	s	s	VERB
ftr-299	2203	65	corporation	corporation	NOUN
ftr-299	2203	66	status	status	NOUN
ftr-299	2203	67	is	be	AUX
ftr-299	2203	68	“	"	PUNCT
ftr-299	2203	69	property	property	NOUN
ftr-299	2203	70	”	"	PUNCT
ftr-299	2203	71	and	and	CCONJ
ftr-299	2203	72	that	that	SCONJ
ftr-299	2203	73	the	the	DET
ftr-299	2203	74	termination	termination	NOUN
ftr-299	2203	75	of	of	ADP
ftr-299	2203	76	an	an	DET
ftr-299	2203	77	s	s	NOUN
ftr-299	2203	78	election	election	NOUN
ftr-299	2203	79	can	can	AUX
ftr-299	2203	80	be	be	AUX
ftr-299	2203	81	a	a	DET
ftr-299	2203	82	voidable	voidable	ADJ
ftr-299	2203	83	transfer	transfer	NOUN
ftr-299	2203	84	.	.	PUNCT
ftr-299	2204	1	see	see	VERB
ftr-299	2204	2	in	in	ADP
ftr-299	2204	3	re	re	PROPN
ftr-299	2204	4	bakersfield	bakersfield	PROPN
ftr-299	2204	5	westar	westar	PROPN
ftr-299	2204	6	,	,	PUNCT
ftr-299	2204	7	226	226	NUM
ftr-299	2204	8	b.r	b.r	PROPN
ftr-299	2204	9	.	.	PROPN
ftr-299	2204	10	227	227	NUM
ftr-299	2204	11	(	(	PUNCT
ftr-299	2204	12	b.a.p	b.a.p	NOUN
ftr-299	2204	13	.	.	PUNCT
ftr-299	2205	1	9th	9th	ADJ
ftr-299	2205	2	cir	cir	NOUN
ftr-299	2205	3	.	.	PUNCT
ftr-299	2205	4	1998	1998	NUM
ftr-299	2205	5	)	)	PUNCT
ftr-299	2205	6	;	;	PUNCT
ftr-299	2205	7	in	in	ADP
ftr-299	2205	8	re	re	PROPN
ftr-299	2205	9	frank	frank	PROPN
ftr-299	2205	10	funaro	funaro	PROPN
ftr-299	2205	11	inc	inc	PROPN
ftr-299	2205	12	.	.	PROPN
ftr-299	2205	13	,	,	PUNCT
ftr-299	2205	14	263	263	NUM
ftr-299	2205	15	b.r	b.r	PROPN
ftr-299	2205	16	.	.	PROPN
ftr-299	2205	17	892	892	NUM
ftr-299	2205	18	(	(	PUNCT
ftr-299	2205	19	b.a.p	b.a.p	NOUN
ftr-299	2205	20	.	.	PUNCT
ftr-299	2205	21	8th	8th	ADJ
ftr-299	2205	22	cir	cir	NOUN
ftr-299	2205	23	.	.	PUNCT
ftr-299	2205	24	2001	2001	NUM
ftr-299	2205	25	)	)	PUNCT
ftr-299	2205	26	;	;	PUNCT
ftr-299	2205	27	in	in	ADP
ftr-299	2205	28	re	re	NOUN
ftr-299	2205	29	trans2014	trans2014	NOUN
ftr-299	2205	30	]	]	X
ftr-299	2205	31	recent	recent	ADJ
ftr-299	2205	32	developments	development	NOUN
ftr-299	2205	33	in	in	ADP
ftr-299	2205	34	federal	federal	ADJ
ftr-299	2205	35	income	income	NOUN
ftr-299	2205	36	taxation	taxation	NOUN
ftr-299	2205	37	331	331	NUM
ftr-299	2205	38	lines	line	NOUN
ftr-299	2205	39	w.	w.	PROPN
ftr-299	2205	40	,	,	PUNCT
ftr-299	2205	41	inc	inc	PROPN
ftr-299	2205	42	.	.	PROPN
ftr-299	2205	43	,	,	PUNCT
ftr-299	2205	44	203	203	NUM
ftr-299	2205	45	b.r	b.r	PROPN
ftr-299	2205	46	.	.	PROPN
ftr-299	2205	47	653	653	NUM
ftr-299	2205	48	(	(	PUNCT
ftr-299	2205	49	bankr	bankr	PROPN
ftr-299	2205	50	.	.	PUNCT
ftr-299	2206	1	e.d	e.d	PROPN
ftr-299	2206	2	.	.	PROPN
ftr-299	2206	3	tenn	tenn	PROPN
ftr-299	2206	4	.	.	PROPN
ftr-299	2206	5	1996	1996	NUM
ftr-299	2206	6	)	)	PUNCT
ftr-299	2207	1	;	;	PUNCT
ftr-299	2208	1	in	in	ADP
ftr-299	2208	2	re	re	PROPN
ftr-299	2208	3	cumberland	cumberland	PROPN
ftr-299	2208	4	farms	farms	PROPN
ftr-299	2208	5	,	,	PUNCT
ftr-299	2208	6	inc	inc	PROPN
ftr-299	2208	7	.	.	PROPN
ftr-299	2208	8	,	,	PUNCT
ftr-299	2208	9	162	162	NUM
ftr-299	2208	10	b.r	b.r	PROPN
ftr-299	2208	11	.	.	PROPN
ftr-299	2208	12	62	62	NUM
ftr-299	2208	13	(	(	PUNCT
ftr-299	2208	14	bankr	bankr	PROPN
ftr-299	2208	15	.	.	PUNCT
ftr-299	2209	1	d.	d.	PROPN
ftr-299	2209	2	mass	mass	PROPN
ftr-299	2209	3	.	.	PROPN
ftr-299	2209	4	1993	1993	NUM
ftr-299	2209	5	)	)	PUNCT
ftr-299	2209	6	.	.	PUNCT
ftr-299	2210	1			PUNCT
ftr-299	2211	1	the	the	DET
ftr-299	2211	2	third	third	ADJ
ftr-299	2211	3	circuit	circuit	NOUN
ftr-299	2211	4	in	in	ADP
ftr-299	2211	5	an	an	DET
ftr-299	2211	6	opinion	opinion	NOUN
ftr-299	2211	7	by	by	ADP
ftr-299	2211	8	judge	judge	PROPN
ftr-299	2211	9	jordan	jordan	PROPN
ftr-299	2211	10	,	,	PUNCT
ftr-299	2211	11	reversed	reverse	VERB
ftr-299	2211	12	,	,	PUNCT
ftr-299	2211	13	first	first	ADV
ftr-299	2211	14	finding	finding	NOUN
ftr-299	2211	15	based	base	VERB
ftr-299	2211	16	on	on	ADP
ftr-299	2211	17	nuances	nuance	NOUN
ftr-299	2211	18	of	of	ADP
ftr-299	2211	19	the	the	DET
ftr-299	2211	20	bankruptcy	bankruptcy	NOUN
ftr-299	2211	21	code	code	NOUN
ftr-299	2211	22	,	,	PUNCT
ftr-299	2211	23	that	that	SCONJ
ftr-299	2211	24	the	the	DET
ftr-299	2211	25	internal	internal	ADJ
ftr-299	2211	26	revenue	revenue	NOUN
ftr-299	2211	27	code	code	NOUN
ftr-299	2211	28	,	,	PUNCT
ftr-299	2211	29	rather	rather	ADV
ftr-299	2211	30	than	than	ADP
ftr-299	2211	31	state	state	NOUN
ftr-299	2211	32	law	law	NOUN
ftr-299	2211	33	,	,	PUNCT
ftr-299	2211	34	governs	govern	VERB
ftr-299	2211	35	whether	whether	SCONJ
ftr-299	2211	36	an	an	DET
ftr-299	2211	37	entity	entity	NOUN
ftr-299	2211	38	’s	’s	PART
ftr-299	2211	39	tax	tax	NOUN
ftr-299	2211	40	status	status	NOUN
ftr-299	2211	41	is	be	AUX
ftr-299	2211	42	a	a	DET
ftr-299	2211	43	property	property	NOUN
ftr-299	2211	44	interest	interest	NOUN
ftr-299	2211	45	for	for	ADP
ftr-299	2211	46	purposes	purpose	NOUN
ftr-299	2211	47	of	of	ADP
ftr-299	2211	48	the	the	DET
ftr-299	2211	49	bankruptcy	bankruptcy	NOUN
ftr-299	2211	50	code	code	PROPN
ftr-299	2211	51	.	.	PUNCT
ftr-299	2212	1	the	the	DET
ftr-299	2212	2	court	court	NOUN
ftr-299	2212	3	of	of	ADP
ftr-299	2212	4	appeals	appeals	PROPN
ftr-299	2212	5	concluded	conclude	VERB
ftr-299	2212	6	that	that	SCONJ
ftr-299	2212	7	the	the	DET
ftr-299	2212	8	extension	extension	NOUN
ftr-299	2212	9	of	of	ADP
ftr-299	2212	10	prudential	prudential	ADJ
ftr-299	2212	11	lines	line	NOUN
ftr-299	2212	12	,	,	PUNCT
ftr-299	2212	13	by	by	ADP
ftr-299	2212	14	in	in	ADP
ftr-299	2212	15	re	re	PROPN
ftr-299	2212	16	translines	translines	PROPN
ftr-299	2212	17	west	west	PROPN
ftr-299	2212	18	,	,	PUNCT
ftr-299	2212	19	inc	inc	PROPN
ftr-299	2212	20	.	.	PROPN
ftr-299	2212	21	,	,	PUNCT
ftr-299	2212	22	203	203	NUM
ftr-299	2212	23	b.r	b.r	PROPN
ftr-299	2212	24	.	.	PROPN
ftr-299	2212	25	653	653	NUM
ftr-299	2212	26	(	(	PUNCT
ftr-299	2212	27	bankr	bankr	PROPN
ftr-299	2212	28	.	.	PUNCT
ftr-299	2213	1	e.d	e.d	PROPN
ftr-299	2213	2	.	.	PROPN
ftr-299	2213	3	tenn	tenn	PROPN
ftr-299	2213	4	.	.	PROPN
ftr-299	2213	5	1996	1996	NUM
ftr-299	2213	6	)	)	PUNCT
ftr-299	2213	7	,	,	PUNCT
ftr-299	2213	8	and	and	CCONJ
ftr-299	2213	9	a	a	DET
ftr-299	2213	10	series	series	NOUN
ftr-299	2213	11	of	of	ADP
ftr-299	2213	12	cases	case	NOUN
ftr-299	2213	13	that	that	PRON
ftr-299	2213	14	followed	follow	VERB
ftr-299	2213	15	it	it	PRON
ftr-299	2213	16	,	,	PUNCT
ftr-299	2213	17	which	which	PRON
ftr-299	2213	18	held	hold	VERB
ftr-299	2213	19	that	that	SCONJ
ftr-299	2213	20	a	a	DET
ftr-299	2213	21	corporation	corporation	NOUN
ftr-299	2213	22	’s	’s	PART
ftr-299	2213	23	revocation	revocation	NOUN
ftr-299	2213	24	of	of	ADP
ftr-299	2213	25	its	its	PRON
ftr-299	2213	26	s	s	PART
ftr-299	2213	27	corporation	corporation	NOUN
ftr-299	2213	28	status	status	NOUN
ftr-299	2213	29	prior	prior	ADV
ftr-299	2213	30	to	to	ADP
ftr-299	2213	31	filing	file	VERB
ftr-299	2213	32	for	for	ADP
ftr-299	2213	33	bankruptcy	bankruptcy	NOUN
ftr-299	2213	34	was	be	AUX
ftr-299	2213	35	a	a	DET
ftr-299	2213	36	prepetition	prepetition	NOUN
ftr-299	2213	37	transfer	transfer	NOUN
ftr-299	2213	38	of	of	ADP
ftr-299	2213	39	property	property	NOUN
ftr-299	2213	40	avoidable	avoidable	ADJ
ftr-299	2213	41	by	by	ADP
ftr-299	2213	42	the	the	DET
ftr-299	2213	43	trustee	trustee	NOUN
ftr-299	2213	44	pursuant	pursuant	ADJ
ftr-299	2213	45	to	to	ADP
ftr-299	2213	46	bankruptcy	bankruptcy	PROPN
ftr-299	2213	47	code	code	NOUN
ftr-299	2213	48	§	§	PROPN
ftr-299	2213	49	548	548	NUM
ftr-299	2213	50	was	be	AUX
ftr-299	2213	51	“	"	PUNCT
ftr-299	2213	52	untenable	untenable	ADJ
ftr-299	2213	53	.	.	PUNCT
ftr-299	2213	54	”	"	PUNCT
ftr-299	2214	1	first	first	ADV
ftr-299	2214	2	,	,	PUNCT
ftr-299	2214	3	nols	nols	PROPN
ftr-299	2214	4	are	be	AUX
ftr-299	2214	5	not	not	PART
ftr-299	2214	6	contingent	contingent	ADJ
ftr-299	2214	7	at	at	ADP
ftr-299	2214	8	all	all	ADV
ftr-299	2214	9	;	;	PUNCT
ftr-299	2214	10	a	a	DET
ftr-299	2214	11	bankrupt	bankrupt	ADJ
ftr-299	2214	12	corporate	corporate	ADJ
ftr-299	2214	13	debtor	debtor	NOUN
ftr-299	2214	14	has	have	VERB
ftr-299	2214	15	a	a	DET
ftr-299	2214	16	specific	specific	ADJ
ftr-299	2214	17	amount	amount	NOUN
ftr-299	2214	18	of	of	ADP
ftr-299	2214	19	nol	nol	NOUN
ftr-299	2214	20	at	at	ADP
ftr-299	2214	21	the	the	DET
ftr-299	2214	22	time	time	NOUN
ftr-299	2214	23	of	of	ADP
ftr-299	2214	24	the	the	DET
ftr-299	2214	25	bankruptcy	bankruptcy	NOUN
ftr-299	2214	26	filing	filing	NOUN
ftr-299	2214	27	that	that	PRON
ftr-299	2214	28	are	be	AUX
ftr-299	2214	29	a	a	DET
ftr-299	2214	30	function	function	NOUN
ftr-299	2214	31	of	of	ADP
ftr-299	2214	32	the	the	DET
ftr-299	2214	33	debtor	debtor	NOUN
ftr-299	2214	34	’s	’s	PART
ftr-299	2214	35	operations	operation	NOUN
ftr-299	2214	36	prior	prior	ADV
ftr-299	2214	37	to	to	ADP
ftr-299	2214	38	bankruptcy	bankruptcy	NOUN
ftr-299	2214	39	;	;	PUNCT
ftr-299	2214	40	the	the	DET
ftr-299	2214	41	nols	nol	NOUN
ftr-299	2214	42	“	"	PUNCT
ftr-299	2214	43	are	be	AUX
ftr-299	2214	44	not	not	PART
ftr-299	2214	45	subject	subject	ADJ
ftr-299	2214	46	either	either	ADV
ftr-299	2214	47	to	to	PART
ftr-299	2214	48	revocation	revocation	NOUN
ftr-299	2214	49	by	by	ADP
ftr-299	2214	50	the	the	DET
ftr-299	2214	51	shareholders	shareholder	NOUN
ftr-299	2214	52	or	or	CCONJ
ftr-299	2214	53	termination	termination	NOUN
ftr-299	2214	54	by	by	ADP
ftr-299	2214	55	the	the	DET
ftr-299	2214	56	irs	irs	PROPN
ftr-299	2214	57	.	.	PUNCT
ftr-299	2214	58	”	"	PUNCT
ftr-299	2215	1	in	in	ADP
ftr-299	2215	2	contrast	contrast	NOUN
ftr-299	2215	3	,	,	PUNCT
ftr-299	2215	4	under	under	ADP
ftr-299	2215	5	§	§	PROPN
ftr-299	2215	6	1362	1362	NUM
ftr-299	2215	7	,	,	PUNCT
ftr-299	2215	8	the	the	DET
ftr-299	2215	9	shareholders	shareholder	NOUN
ftr-299	2215	10	of	of	ADP
ftr-299	2215	11	an	an	DET
ftr-299	2215	12	s	s	NOUN
ftr-299	2215	13	corporation	corporation	NOUN
ftr-299	2215	14	can	can	AUX
ftr-299	2215	15	terminate	terminate	VERB
ftr-299	2215	16	its	its	PRON
ftr-299	2215	17	status	status	NOUN
ftr-299	2215	18	at	at	ADP
ftr-299	2215	19	will	will	NOUN
ftr-299	2215	20	,	,	PUNCT
ftr-299	2215	21	“	"	PUNCT
ftr-299	2215	22	regardless	regardless	ADV
ftr-299	2215	23	of	of	ADP
ftr-299	2215	24	how	how	SCONJ
ftr-299	2215	25	long	long	ADV
ftr-299	2215	26	it	it	PRON
ftr-299	2215	27	has	have	AUX
ftr-299	2215	28	been	be	AUX
ftr-299	2215	29	an	an	DET
ftr-299	2215	30	s	s	PROPN
ftr-299	2215	31	-	-	PUNCT
ftr-299	2215	32	corp	corp	PROPN
ftr-299	2215	33	and	and	CCONJ
ftr-299	2215	34	whatever	whatever	PRON
ftr-299	2215	35	its	its	PRON
ftr-299	2215	36	pre	pre	ADJ
ftr-299	2215	37	-	-	NOUN
ftr-299	2215	38	bankruptcy	bankruptcy	NOUN
ftr-299	2215	39	operating	operate	VERB
ftr-299	2215	40	history	history	NOUN
ftr-299	2215	41	has	have	AUX
ftr-299	2215	42	been	be	AUX
ftr-299	2215	43	”	"	PUNCT
ftr-299	2215	44	;	;	PUNCT
ftr-299	2215	45	“	"	PUNCT
ftr-299	2215	46	the	the	DET
ftr-299	2215	47	tax	tax	NOUN
ftr-299	2215	48	status	status	NOUN
ftr-299	2215	49	of	of	ADP
ftr-299	2215	50	the	the	DET
ftr-299	2215	51	entity	entity	NOUN
ftr-299	2215	52	is	be	AUX
ftr-299	2215	53	entirely	entirely	ADV
ftr-299	2215	54	contingent	contingent	ADJ
ftr-299	2215	55	on	on	ADP
ftr-299	2215	56	the	the	DET
ftr-299	2215	57	will	will	NOUN
ftr-299	2215	58	of	of	ADP
ftr-299	2215	59	the	the	DET
ftr-299	2215	60	shareholders	shareholder	NOUN
ftr-299	2215	61	.	.	PUNCT
ftr-299	2215	62	”	"	PUNCT
ftr-299	2216	1	second	second	ADV
ftr-299	2216	2	,	,	PUNCT
ftr-299	2216	3	nols	nols	PROPN
ftr-299	2216	4	have	have	VERB
ftr-299	2216	5	a	a	DET
ftr-299	2216	6	readily	readily	ADV
ftr-299	2216	7	determinable	determinable	ADJ
ftr-299	2216	8	value	value	NOUN
ftr-299	2216	9	that	that	PRON
ftr-299	2216	10	is	be	AUX
ftr-299	2216	11	available	available	ADJ
ftr-299	2216	12	to	to	ADP
ftr-299	2216	13	the	the	DET
ftr-299	2216	14	bankruptcy	bankruptcy	NOUN
ftr-299	2216	15	estate	estate	NOUN
ftr-299	2216	16	,	,	PUNCT
ftr-299	2216	17	either	either	CCONJ
ftr-299	2216	18	as	as	ADP
ftr-299	2216	19	a	a	DET
ftr-299	2216	20	carryback	carryback	NOUN
ftr-299	2216	21	or	or	CCONJ
ftr-299	2216	22	a	a	DET
ftr-299	2216	23	carryforward	carryforward	NOUN
ftr-299	2216	24	against	against	ADP
ftr-299	2216	25	future	future	ADJ
ftr-299	2216	26	earnings	earning	NOUN
ftr-299	2216	27	,	,	PUNCT
ftr-299	2216	28	while	while	SCONJ
ftr-299	2216	29	the	the	DET
ftr-299	2216	30	value	value	NOUN
ftr-299	2216	31	of	of	ADP
ftr-299	2216	32	the	the	DET
ftr-299	2216	33	s	s	PROPN
ftr-299	2216	34	corporation	corporation	NOUN
ftr-299	2216	35	election	election	NOUN
ftr-299	2216	36	is	be	AUX
ftr-299	2216	37	dependent	dependent	ADJ
ftr-299	2216	38	on	on	ADP
ftr-299	2216	39	it	it	PRON
ftr-299	2216	40	not	not	PART
ftr-299	2216	41	being	be	AUX
ftr-299	2216	42	revoked	revoke	VERB
ftr-299	2216	43	and	and	CCONJ
ftr-299	2216	44	the	the	DET
ftr-299	2216	45	amount	amount	NOUN
ftr-299	2216	46	and	and	CCONJ
ftr-299	2216	47	timing	timing	NOUN
ftr-299	2216	48	of	of	ADP
ftr-299	2216	49	future	future	ADJ
ftr-299	2216	50	earnings	earning	NOUN
ftr-299	2216	51	.	.	PUNCT
ftr-299	2217	1	nol	nol	NOUN
ftr-299	2217	2	carryforwards	carryforward	NOUN
ftr-299	2217	3	may	may	AUX
ftr-299	2217	4	be	be	AUX
ftr-299	2217	5	monetized	monetize	VERB
ftr-299	2217	6	while	while	SCONJ
ftr-299	2217	7	s	s	PART
ftr-299	2217	8	corporation	corporation	NOUN
ftr-299	2217	9	status	status	NOUN
ftr-299	2217	10	can	can	AUX
ftr-299	2217	11	not	not	PART
ftr-299	2217	12	.	.	PUNCT
ftr-299	2218	1	third	third	ADJ
ftr-299	2218	2	,	,	PUNCT
ftr-299	2218	3	s	s	PART
ftr-299	2218	4	corporation	corporation	NOUN
ftr-299	2218	5	status	status	NOUN
ftr-299	2218	6	can	can	AUX
ftr-299	2218	7	not	not	PART
ftr-299	2218	8	be	be	AUX
ftr-299	2218	9	a	a	DET
ftr-299	2218	10	property	property	NOUN
ftr-299	2218	11	interest	interest	NOUN
ftr-299	2218	12	because	because	SCONJ
ftr-299	2218	13	s	s	VERB
ftr-299	2218	14	corporation	corporation	NOUN
ftr-299	2218	15	status	status	NOUN
ftr-299	2218	16	can	can	AUX
ftr-299	2218	17	be	be	AUX
ftr-299	2218	18	automatically	automatically	ADV
ftr-299	2218	19	terminated	terminate	VERB
ftr-299	2218	20	in	in	ADP
ftr-299	2218	21	a	a	DET
ftr-299	2218	22	variety	variety	NOUN
ftr-299	2218	23	of	of	ADP
ftr-299	2218	24	manners	manner	NOUN
ftr-299	2218	25	by	by	ADP
ftr-299	2218	26	which	which	PRON
ftr-299	2218	27	the	the	DET
ftr-299	2218	28	corporation	corporation	NOUN
ftr-299	2218	29	can	can	AUX
ftr-299	2218	30	become	become	VERB
ftr-299	2218	31	ineligible	ineligible	ADJ
ftr-299	2218	32	to	to	PART
ftr-299	2218	33	be	be	AUX
ftr-299	2218	34	an	an	DET
ftr-299	2218	35	s	s	NOUN
ftr-299	2218	36	corporation	corporation	NOUN
ftr-299	2218	37	.	.	PUNCT
ftr-299	2219	1	fourth	fourth	ADJ
ftr-299	2219	2	,	,	PUNCT
ftr-299	2219	3	even	even	ADV
ftr-299	2219	4	if	if	SCONJ
ftr-299	2219	5	s	s	NOUN
ftr-299	2219	6	corporation	corporation	NOUN
ftr-299	2219	7	status	status	NOUN
ftr-299	2219	8	had	have	VERB
ftr-299	2219	9	some	some	DET
ftr-299	2219	10	value	value	NOUN
ftr-299	2219	11	to	to	ADP
ftr-299	2219	12	the	the	DET
ftr-299	2219	13	estate	estate	NOUN
ftr-299	2219	14	,	,	PUNCT
ftr-299	2219	15	because	because	SCONJ
ftr-299	2219	16	it	it	PRON
ftr-299	2219	17	allows	allow	VERB
ftr-299	2219	18	the	the	DET
ftr-299	2219	19	debtor	debtor	NOUN
ftr-299	2219	20	corporation	corporation	NOUN
ftr-299	2219	21	to	to	PART
ftr-299	2219	22	“	"	PUNCT
ftr-299	2219	23	place	place	VERB
ftr-299	2219	24	its	its	PRON
ftr-299	2219	25	tax	tax	NOUN
ftr-299	2219	26	liabilities	liability	NOUN
ftr-299	2219	27	on	on	ADP
ftr-299	2219	28	a	a	DET
ftr-299	2219	29	non	non	ADJ
ftr-299	2219	30	-	-	ADJ
ftr-299	2219	31	debtor	debtor	ADJ
ftr-299	2219	32	”	"	PUNCT
ftr-299	2219	33	shareholder	shareholder	NOUN
ftr-299	2219	34	,	,	PUNCT
ftr-299	2219	35	a	a	DET
ftr-299	2219	36	“	"	PUNCT
ftr-299	2219	37	tax	tax	NOUN
ftr-299	2219	38	classification	classification	NOUN
ftr-299	2219	39	over	over	ADP
ftr-299	2219	40	which	which	PRON
ftr-299	2219	41	the	the	DET
ftr-299	2219	42	debtor	debtor	NOUN
ftr-299	2219	43	has	have	VERB
ftr-299	2219	44	no	no	DET
ftr-299	2219	45	control	control	NOUN
ftr-299	2219	46	is	be	AUX
ftr-299	2219	47	not	not	PART
ftr-299	2219	48	a	a	DET
ftr-299	2219	49	‘	'	PUNCT
ftr-299	2219	50	legal	legal	ADJ
ftr-299	2219	51	or	or	CCONJ
ftr-299	2219	52	equitable	equitable	ADJ
ftr-299	2219	53	interest	interest	NOUN
ftr-299	2220	1	[	[	X
ftr-299	2220	2	]	]	X
ftr-299	2220	3	of	of	ADP
ftr-299	2220	4	the	the	DET
ftr-299	2220	5	debtor	debtor	NOUN
ftr-299	2220	6	in	in	ADP
ftr-299	2220	7	property	property	NOUN
ftr-299	2220	8	’	'	PUNCT
ftr-299	2220	9	for	for	ADP
ftr-299	2220	10	purposes	purpose	NOUN
ftr-299	2220	11	of	of	ADP
ftr-299	2220	12	§	§	PROPN
ftr-299	2220	13	541	541	NUM
ftr-299	2221	1	[	[	X
ftr-299	2221	2	of	of	ADP
ftr-299	2221	3	the	the	DET
ftr-299	2221	4	bankruptcy	bankruptcy	NOUN
ftr-299	2221	5	code	code	PROPN
ftr-299	2221	6	]	]	PUNCT
ftr-299	2221	7	.	.	PUNCT
ftr-299	2221	8	”	"	PUNCT
ftr-299	2222	1	finally	finally	ADV
ftr-299	2222	2	,	,	PUNCT
ftr-299	2222	3	to	to	PART
ftr-299	2222	4	allow	allow	VERB
ftr-299	2222	5	all	all	PRON
ftr-299	2222	6	of	of	ADP
ftr-299	2222	7	the	the	DET
ftr-299	2222	8	debtor	debtor	NOUN
ftr-299	2222	9	corporation	corporation	NOUN
ftr-299	2222	10	’s	’s	PART
ftr-299	2222	11	profits	profit	NOUN
ftr-299	2222	12	to	to	PART
ftr-299	2222	13	remain	remain	VERB
ftr-299	2222	14	in	in	ADP
ftr-299	2222	15	the	the	DET
ftr-299	2222	16	bankruptcy	bankruptcy	NOUN
ftr-299	2222	17	estate	estate	NOUN
ftr-299	2222	18	while	while	SCONJ
ftr-299	2222	19	transferring	transfer	VERB
ftr-299	2222	20	the	the	DET
ftr-299	2222	21	tax	tax	NOUN
ftr-299	2222	22	liability	liability	NOUN
ftr-299	2222	23	to	to	ADP
ftr-299	2222	24	the	the	DET
ftr-299	2222	25	nondebtor	nondebtor	NOUN
ftr-299	2222	26	shareholders	shareholder	NOUN
ftr-299	2222	27	would	would	AUX
ftr-299	2222	28	be	be	AUX
ftr-299	2222	29	inequitable	inequitable	ADJ
ftr-299	2222	30	.	.	PUNCT
ftr-299	2223	1	after	after	ADP
ftr-299	2223	2	so	so	ADV
ftr-299	2223	3	reasoning	reason	VERB
ftr-299	2223	4	that	that	SCONJ
ftr-299	2223	5	s	s	VERB
ftr-299	2223	6	corporation	corporation	NOUN
ftr-299	2223	7	status	status	NOUN
ftr-299	2223	8	was	be	AUX
ftr-299	2223	9	not	not	PART
ftr-299	2223	10	“	"	PUNCT
ftr-299	2223	11	property	property	NOUN
ftr-299	2223	12	”	"	PUNCT
ftr-299	2223	13	under	under	ADP
ftr-299	2223	14	the	the	DET
ftr-299	2223	15	bankruptcy	bankruptcy	NOUN
ftr-299	2223	16	code	code	NOUN
ftr-299	2223	17	,	,	PUNCT
ftr-299	2223	18	the	the	DET
ftr-299	2223	19	court	court	NOUN
ftr-299	2223	20	of	of	ADP
ftr-299	2223	21	appeals	appeals	PROPN
ftr-299	2223	22	found	find	VERB
ftr-299	2223	23	that	that	SCONJ
ftr-299	2223	24	“	"	PUNCT
ftr-299	2223	25	qsub	qsub	X
ftr-299	2223	26	status	status	NOUN
ftr-299	2223	27	is	be	AUX
ftr-299	2223	28	an	an	DET
ftr-299	2223	29	a	a	DET
ftr-299	2223	30	fortiori	fortiori	ADJ
ftr-299	2223	31	case	case	NOUN
ftr-299	2223	32	.	.	PUNCT
ftr-299	2223	33	”	"	PUNCT
ftr-299	2224	1	a	a	DET
ftr-299	2224	2	qsub	qsub	PROPN
ftr-299	2224	3	’s	’s	PART
ftr-299	2224	4	continuing	continue	VERB
ftr-299	2224	5	status	status	NOUN
ftr-299	2224	6	as	as	ADP
ftr-299	2224	7	such	such	ADJ
ftr-299	2224	8	is	be	AUX
ftr-299	2224	9	contingent	contingent	ADJ
ftr-299	2224	10	on	on	ADP
ftr-299	2224	11	a	a	DET
ftr-299	2224	12	number	number	NOUN
ftr-299	2224	13	of	of	ADP
ftr-299	2224	14	factors	factor	NOUN
ftr-299	2224	15	entirely	entirely	ADV
ftr-299	2224	16	outside	outside	ADV
ftr-299	2224	17	of	of	ADP
ftr-299	2224	18	the	the	DET
ftr-299	2224	19	qsub	qsub	PROPN
ftr-299	2224	20	’s	’s	PART
ftr-299	2224	21	control	control	NOUN
ftr-299	2224	22	,	,	PUNCT
ftr-299	2224	23	and	and	CCONJ
ftr-299	2224	24	a	a	DET
ftr-299	2224	25	qsub	qsub	NOUN
ftr-299	2224	26	can	can	AUX
ftr-299	2224	27	not	not	PART
ftr-299	2224	28	“	"	PUNCT
ftr-299	2224	29	transfer	transfer	VERB
ftr-299	2224	30	or	or	CCONJ
ftr-299	2224	31	otherwise	otherwise	ADV
ftr-299	2224	32	dispose	dispose	NOUN
ftr-299	2224	33	of	of	ADP
ftr-299	2224	34	its	its	PRON
ftr-299	2224	35	qsub	qsub	PROPN
ftr-299	2224	36	status	status	NOUN
ftr-299	2224	37	.	.	PUNCT
ftr-299	2224	38	”	"	PUNCT
ftr-299	2225	1	thus	thus	ADV
ftr-299	2225	2	,	,	PUNCT
ftr-299	2225	3	qsub	qsub	PROPN
ftr-299	2225	4	status	status	NOUN
ftr-299	2225	5	can	can	AUX
ftr-299	2225	6	not	not	PART
ftr-299	2225	7	be	be	AUX
ftr-299	2225	8	“	"	PUNCT
ftr-299	2225	9	property	property	NOUN
ftr-299	2225	10	.	.	PUNCT
ftr-299	2225	11	”	"	PUNCT
ftr-299	2226	1	furthermore	furthermore	ADV
ftr-299	2226	2	,	,	PUNCT
ftr-299	2226	3	even	even	ADV
ftr-299	2226	4	if	if	SCONJ
ftr-299	2226	5	qsub	qsub	PROPN
ftr-299	2226	6	status	status	NOUN
ftr-299	2226	7	is	be	AUX
ftr-299	2226	8	property	property	NOUN
ftr-299	2226	9	,	,	PUNCT
ftr-299	2226	10	it	it	PRON
ftr-299	2226	11	could	could	AUX
ftr-299	2226	12	not	not	PART
ftr-299	2226	13	be	be	AUX
ftr-299	2226	14	property	property	NOUN
ftr-299	2226	15	of	of	ADP
ftr-299	2226	16	the	the	DET
ftr-299	2226	17	bankruptcy	bankruptcy	NOUN
ftr-299	2226	18	estate	estate	NOUN
ftr-299	2226	19	;	;	PUNCT
ftr-299	2226	20	it	it	PRON
ftr-299	2226	21	would	would	AUX
ftr-299	2226	22	be	be	AUX
ftr-299	2226	23	property	property	NOUN
ftr-299	2226	24	of	of	ADP
ftr-299	2226	25	the	the	DET
ftr-299	2226	26	subsidiary	subsidiary	NOUN
ftr-299	2226	27	’s	’s	PART
ftr-299	2226	28	s	s	PROPN
ftr-299	2226	29	corporation	corporation	NOUN
ftr-299	2226	30	parent	parent	NOUN
ftr-299	2226	31	.	.	PUNCT
ftr-299	2227	1	for	for	ADP
ftr-299	2227	2	tax	tax	NOUN
ftr-299	2227	3	purposes	purpose	NOUN
ftr-299	2227	4	a	a	DET
ftr-299	2227	5	qsub	qsub	NOUN
ftr-299	2227	6	does	do	AUX
ftr-299	2227	7	not	not	PART
ftr-299	2227	8	exist	exist	VERB
ftr-299	2227	9	.	.	PUNCT
ftr-299	2228	1	finally	finally	ADV
ftr-299	2228	2	,	,	PUNCT
ftr-299	2228	3	the	the	DET
ftr-299	2228	4	court	court	NOUN
ftr-299	2228	5	added	add	VERB
ftr-299	2228	6	the	the	DET
ftr-299	2228	7	coup	coup	NOUN
ftr-299	2228	8	-	-	PUNCT
ftr-299	2228	9	de	de	NOUN
ftr-299	2228	10	-	-	NOUN
ftr-299	2228	11	grâce	grâce	X
ftr-299	2228	12	:	:	PUNCT
ftr-299	2228	13	moreover	moreover	ADV
ftr-299	2228	14	,	,	PUNCT
ftr-299	2228	15	allowing	allow	VERB
ftr-299	2228	16	qsub	qsub	PROPN
ftr-299	2228	17	status	status	NOUN
ftr-299	2228	18	to	to	PART
ftr-299	2228	19	be	be	AUX
ftr-299	2228	20	treated	treat	VERB
ftr-299	2228	21	as	as	ADP
ftr-299	2228	22	the	the	DET
ftr-299	2228	23	property	property	NOUN
ftr-299	2228	24	of	of	ADP
ftr-299	2228	25	the	the	DET
ftr-299	2228	26	debtor	debtor	NOUN
ftr-299	2228	27	subsidiary	subsidiary	NOUN
ftr-299	2228	28	rather	rather	ADV
ftr-299	2228	29	than	than	ADP
ftr-299	2228	30	the	the	DET
ftr-299	2228	31	non	non	ADJ
ftr-299	2228	32	-	-	ADJ
ftr-299	2228	33	debtor	debtor	ADJ
ftr-299	2228	34	parent	parent	NOUN
ftr-299	2228	35	,	,	PUNCT
ftr-299	2228	36	as	as	ADP
ftr-299	2228	37	332	332	NUM
ftr-299	2228	38	florida	florida	PROPN
ftr-299	2228	39	tax	tax	NOUN
ftr-299	2228	40	review	review	NOUN
ftr-299	2228	41	[	[	X
ftr-299	2228	42	vol	vol	NOUN
ftr-299	2228	43	.	.	PUNCT
ftr-299	2229	1	15:5	15:5	NUM
ftr-299	2229	2	the	the	DET
ftr-299	2229	3	bankruptcy	bankruptcy	NOUN
ftr-299	2229	4	court	court	NOUN
ftr-299	2229	5	did	do	VERB
ftr-299	2229	6	in	in	ADP
ftr-299	2229	7	this	this	DET
ftr-299	2229	8	case	case	NOUN
ftr-299	2229	9	,	,	PUNCT
ftr-299	2229	10	places	place	VERB
ftr-299	2229	11	remarkable	remarkable	ADJ
ftr-299	2229	12	restrictions	restriction	NOUN
ftr-299	2229	13	on	on	ADP
ftr-299	2229	14	the	the	DET
ftr-299	2229	15	rights	right	NOUN
ftr-299	2229	16	of	of	ADP
ftr-299	2229	17	the	the	DET
ftr-299	2229	18	parent	parent	NOUN
ftr-299	2229	19	,	,	PUNCT
ftr-299	2229	20	restrictions	restriction	NOUN
ftr-299	2229	21	that	that	PRON
ftr-299	2229	22	have	have	VERB
ftr-299	2229	23	no	no	DET
ftr-299	2229	24	foundation	foundation	NOUN
ftr-299	2229	25	in	in	ADP
ftr-299	2229	26	either	either	CCONJ
ftr-299	2229	27	the	the	DET
ftr-299	2229	28	i.r.c	i.r.c	NOUN
ftr-299	2229	29	.	.	PUNCT
ftr-299	2230	1	or	or	CCONJ
ftr-299	2230	2	the	the	DET
ftr-299	2230	3	code	code	NOUN
ftr-299	2230	4	.	.	PUNCT
ftr-299	2231	1	first	first	ADV
ftr-299	2231	2	,	,	PUNCT
ftr-299	2231	3	the	the	DET
ftr-299	2231	4	corporate	corporate	ADJ
ftr-299	2231	5	parent	parent	NOUN
ftr-299	2231	6	loses	lose	VERB
ftr-299	2231	7	not	not	PART
ftr-299	2231	8	only	only	ADV
ftr-299	2231	9	the	the	DET
ftr-299	2231	10	statutory	statutory	ADJ
ftr-299	2231	11	right	right	NOUN
ftr-299	2231	12	to	to	PART
ftr-299	2231	13	terminate	terminate	VERB
ftr-299	2231	14	its	its	PRON
ftr-299	2231	15	subsidiary	subsidiary	NOUN
ftr-299	2231	16	’s	’s	PART
ftr-299	2231	17	qsub	qsub	PROPN
ftr-299	2231	18	election	election	PROPN
ftr-299	2231	19	,	,	PUNCT
ftr-299	2231	20	see	see	VERB
ftr-299	2231	21	i.r.c	i.r.c	NOUN
ftr-299	2231	22	.	.	PUNCT
ftr-299	2232	1	§	§	PROPN
ftr-299	2232	2	1361(b)(3)(b	1361(b)(3)(b	NUM
ftr-299	2232	3	)	)	PUNCT
ftr-299	2232	4	,	,	PUNCT
ftr-299	2232	5	(	(	PUNCT
ftr-299	2232	6	d	d	NOUN
ftr-299	2232	7	)	)	PUNCT
ftr-299	2232	8	,	,	PUNCT
ftr-299	2232	9	but	but	CCONJ
ftr-299	2232	10	also	also	ADV
ftr-299	2232	11	its	its	PRON
ftr-299	2232	12	right	right	NOUN
ftr-299	2232	13	to	to	PART
ftr-299	2232	14	terminate	terminate	VERB
ftr-299	2232	15	its	its	PRON
ftr-299	2232	16	own	own	ADJ
ftr-299	2232	17	scorp	scorp	PROPN
ftr-299	2232	18	election	election	NOUN
ftr-299	2232	19	,	,	PUNCT
ftr-299	2232	20	see	see	VERB
ftr-299	2232	21	i	i	PRON
ftr-299	2232	22	d.	d.	PROPN
ftr-299	2232	23	§	§	PROPN
ftr-299	2232	24	1361(d	1361(d	PUNCT
ftr-299	2232	25	)	)	PUNCT
ftr-299	2232	26	.	.	PUNCT
ftr-299	2233	1	second	second	ADJ
ftr-299	2233	2	,	,	PUNCT
ftr-299	2233	3	the	the	DET
ftr-299	2233	4	corporate	corporate	ADJ
ftr-299	2233	5	parent	parent	NOUN
ftr-299	2233	6	loses	lose	VERB
ftr-299	2233	7	the	the	DET
ftr-299	2233	8	ability	ability	NOUN
ftr-299	2233	9	to	to	PART
ftr-299	2233	10	sell	sell	VERB
ftr-299	2233	11	the	the	DET
ftr-299	2233	12	subsidiary	subsidiary	NOUN
ftr-299	2233	13	’s	’s	PART
ftr-299	2233	14	shares	share	NOUN
ftr-299	2233	15	to	to	ADP
ftr-299	2233	16	any	any	DET
ftr-299	2233	17	purchaser	purchaser	NOUN
ftr-299	2233	18	other	other	ADJ
ftr-299	2233	19	than	than	ADP
ftr-299	2233	20	an	an	DET
ftr-299	2233	21	s	s	PROPN
ftr-299	2233	22	-	-	PUNCT
ftr-299	2233	23	corp	corp	NOUN
ftr-299	2233	24	,	,	PUNCT
ftr-299	2233	25	and	and	CCONJ
ftr-299	2233	26	would	would	AUX
ftr-299	2233	27	then	then	ADV
ftr-299	2233	28	be	be	AUX
ftr-299	2233	29	required	require	VERB
ftr-299	2233	30	to	to	PART
ftr-299	2233	31	sell	sell	VERB
ftr-299	2233	32	100	100	NUM
ftr-299	2233	33	percent	percent	NOUN
ftr-299	2233	34	of	of	ADP
ftr-299	2233	35	the	the	DET
ftr-299	2233	36	shares	share	NOUN
ftr-299	2233	37	,	,	PUNCT
ftr-299	2233	38	because	because	SCONJ
ftr-299	2233	39	any	any	DET
ftr-299	2233	40	other	other	ADJ
ftr-299	2233	41	sale	sale	NOUN
ftr-299	2233	42	would	would	AUX
ftr-299	2233	43	trigger	trigger	VERB
ftr-299	2233	44	the	the	DET
ftr-299	2233	45	loss	loss	NOUN
ftr-299	2233	46	of	of	ADP
ftr-299	2233	47	the	the	DET
ftr-299	2233	48	subsidiary	subsidiary	NOUN
ftr-299	2233	49	’s	’s	PART
ftr-299	2233	50	qsub	qsub	PROPN
ftr-299	2233	51	status	status	PROPN
ftr-299	2233	52	.	.	PUNCT
ftr-299	2234	1	see	see	VERB
ftr-299	2234	2	i	i	PRON
ftr-299	2234	3	d.	d.	PROPN
ftr-299	2234	4	§	§	PROPN
ftr-299	2234	5	1361(b)(3)(b	1361(b)(3)(b	PROPN
ftr-299	2234	6	)	)	PUNCT
ftr-299	2234	7	.	.	PUNCT
ftr-299	2235	1	third	third	ADJ
ftr-299	2235	2	,	,	PUNCT
ftr-299	2235	3	the	the	DET
ftr-299	2235	4	s	s	PROPN
ftr-299	2235	5	-	-	PUNCT
ftr-299	2235	6	corp	corp	NOUN
ftr-299	2235	7	parent	parent	NOUN
ftr-299	2235	8	and	and	CCONJ
ftr-299	2235	9	its	its	PRON
ftr-299	2235	10	shareholders	shareholder	NOUN
ftr-299	2235	11	lose	lose	VERB
ftr-299	2235	12	the	the	DET
ftr-299	2235	13	ability	ability	NOUN
ftr-299	2235	14	to	to	PART
ftr-299	2235	15	sell	sell	VERB
ftr-299	2235	16	the	the	DET
ftr-299	2235	17	parent	parent	NOUN
ftr-299	2235	18	to	to	ADP
ftr-299	2235	19	a	a	DET
ftr-299	2235	20	ccorporation	ccorporation	NOUN
ftr-299	2235	21	,	,	PUNCT
ftr-299	2235	22	partnership	partnership	NOUN
ftr-299	2235	23	,	,	PUNCT
ftr-299	2235	24	or	or	CCONJ
ftr-299	2235	25	other	other	ADJ
ftr-299	2235	26	non	non	ADJ
ftr-299	2235	27	-	-	ADJ
ftr-299	2235	28	s	s	PROPN
ftr-299	2235	29	-	-	PUNCT
ftr-299	2235	30	corp	corp	NOUN
ftr-299	2235	31	entity	entity	NOUN
ftr-299	2235	32	,	,	PUNCT
ftr-299	2235	33	to	to	ADP
ftr-299	2235	34	a	a	DET
ftr-299	2235	35	non	non	ADJ
ftr-299	2235	36	-	-	ADJ
ftr-299	2235	37	resident	resident	ADJ
ftr-299	2235	38	alien	alien	NOUN
ftr-299	2235	39	,	,	PUNCT
ftr-299	2235	40	or	or	CCONJ
ftr-299	2235	41	to	to	ADP
ftr-299	2235	42	more	more	ADJ
ftr-299	2235	43	than	than	ADP
ftr-299	2235	44	100	100	NUM
ftr-299	2235	45	shareholders	shareholder	NOUN
ftr-299	2235	46	,	,	PUNCT
ftr-299	2235	47	because	because	SCONJ
ftr-299	2235	48	any	any	PRON
ftr-299	2235	49	of	of	ADP
ftr-299	2235	50	those	those	DET
ftr-299	2235	51	transactions	transaction	NOUN
ftr-299	2235	52	would	would	AUX
ftr-299	2235	53	also	also	ADV
ftr-299	2235	54	trigger	trigger	VERB
ftr-299	2235	55	the	the	DET
ftr-299	2235	56	loss	loss	NOUN
ftr-299	2235	57	of	of	ADP
ftr-299	2235	58	the	the	DET
ftr-299	2235	59	subsidiary	subsidiary	NOUN
ftr-299	2235	60	’s	’s	PART
ftr-299	2235	61	qsub	qsub	PROPN
ftr-299	2235	62	status	status	PROPN
ftr-299	2235	63	.	.	PUNCT
ftr-299	2236	1	see	see	VERB
ftr-299	2236	2	i	i	PRON
ftr-299	2236	3	d.	d.	PROPN
ftr-299	2236	4	,	,	PUNCT
ftr-299	2236	5	§	§	PROPN
ftr-299	2236	6	1361(b)(1)(b	1361(b)(1)(b	NUM
ftr-299	2236	7	)	)	PUNCT
ftr-299	2236	8	,	,	PUNCT
ftr-299	2236	9	(	(	PUNCT
ftr-299	2236	10	c	c	NOUN
ftr-299	2236	11	)	)	PUNCT
ftr-299	2236	12	,	,	PUNCT
ftr-299	2236	13	(	(	PUNCT
ftr-299	2236	14	a	a	X
ftr-299	2236	15	)	)	PUNCT
ftr-299	2236	16	.	.	PUNCT
ftr-299	2237	1	filing	file	VERB
ftr-299	2237	2	a	a	DET
ftr-299	2237	3	bankruptcy	bankruptcy	NOUN
ftr-299	2237	4	petition	petition	NOUN
ftr-299	2237	5	is	be	AUX
ftr-299	2237	6	not	not	PART
ftr-299	2237	7	supposed	suppose	VERB
ftr-299	2237	8	to	to	PART
ftr-299	2237	9	“	"	PUNCT
ftr-299	2237	10	expand	expand	VERB
ftr-299	2237	11	or	or	CCONJ
ftr-299	2237	12	change	change	VERB
ftr-299	2237	13	a	a	DET
ftr-299	2237	14	debtor	debtor	NOUN
ftr-299	2237	15	’s	’s	PART
ftr-299	2237	16	interest	interest	NOUN
ftr-299	2237	17	in	in	ADP
ftr-299	2237	18	an	an	DET
ftr-299	2237	19	asset	asset	NOUN
ftr-299	2237	20	;	;	PUNCT
ftr-299	2237	21	it	it	PRON
ftr-299	2237	22	merely	merely	ADV
ftr-299	2237	23	changes	change	VERB
ftr-299	2237	24	the	the	DET
ftr-299	2237	25	party	party	NOUN
ftr-299	2237	26	who	who	PRON
ftr-299	2237	27	holds	hold	VERB
ftr-299	2237	28	that	that	DET
ftr-299	2237	29	interest	interest	NOUN
ftr-299	2237	30	.	.	PUNCT
ftr-299	2237	31	”	"	PUNCT
ftr-299	2238	1	in	in	ADP
ftr-299	2238	2	re	re	PROPN
ftr-299	2238	3	saunders	saunder	NOUN
ftr-299	2238	4	,	,	PUNCT
ftr-299	2238	5	969	969	NUM
ftr-299	2238	6	f.2d	f.2d	ADP
ftr-299	2238	7	591	591	NUM
ftr-299	2238	8	,	,	PUNCT
ftr-299	2238	9	593	593	NUM
ftr-299	2238	10	(	(	PUNCT
ftr-299	2238	11	7th	7th	ADJ
ftr-299	2238	12	cir	cir	NOUN
ftr-299	2238	13	.	.	PROPN
ftr-299	2238	14	1992	1992	NUM
ftr-299	2238	15	)	)	PUNCT
ftr-299	2238	16	.	.	PUNCT
ftr-299	2239	1	but	but	CCONJ
ftr-299	2239	2	under	under	ADP
ftr-299	2239	3	the	the	DET
ftr-299	2239	4	bankruptcy	bankruptcy	NOUN
ftr-299	2239	5	court	court	NOUN
ftr-299	2239	6	’s	’s	PART
ftr-299	2239	7	holding	hold	VERB
ftr-299	2239	8	in	in	ADP
ftr-299	2239	9	this	this	DET
ftr-299	2239	10	case	case	NOUN
ftr-299	2239	11	,	,	PUNCT
ftr-299	2239	12	a	a	DET
ftr-299	2239	13	qsub	qsub	NOUN
ftr-299	2239	14	in	in	ADP
ftr-299	2239	15	bankruptcy	bankruptcy	NOUN
ftr-299	2239	16	can	can	AUX
ftr-299	2239	17	stymie	stymie	VERB
ftr-299	2239	18	legitimate	legitimate	ADJ
ftr-299	2239	19	transactions	transaction	NOUN
ftr-299	2239	20	of	of	ADP
ftr-299	2239	21	its	its	PRON
ftr-299	2239	22	parent	parent	NOUN
ftr-299	2239	23	as	as	ADP
ftr-299	2239	24	unauthorized	unauthorized	ADJ
ftr-299	2239	25	transfers	transfer	NOUN
ftr-299	2239	26	of	of	ADP
ftr-299	2239	27	property	property	NOUN
ftr-299	2239	28	of	of	ADP
ftr-299	2239	29	the	the	DET
ftr-299	2239	30	estate	estate	NOUN
ftr-299	2239	31	,	,	PUNCT
ftr-299	2239	32	even	even	ADV
ftr-299	2239	33	though	though	SCONJ
ftr-299	2239	34	the	the	DET
ftr-299	2239	35	qsub	qsub	PROPN
ftr-299	2239	36	would	would	AUX
ftr-299	2239	37	have	have	AUX
ftr-299	2239	38	had	have	VERB
ftr-299	2239	39	no	no	DET
ftr-299	2239	40	right	right	NOUN
ftr-299	2239	41	to	to	PART
ftr-299	2239	42	interfere	interfere	VERB
ftr-299	2239	43	with	with	ADP
ftr-299	2239	44	any	any	PRON
ftr-299	2239	45	of	of	ADP
ftr-299	2239	46	those	those	DET
ftr-299	2239	47	transactions	transaction	NOUN
ftr-299	2239	48	prior	prior	ADV
ftr-299	2239	49	to	to	ADP
ftr-299	2239	50	filing	file	VERB
ftr-299	2239	51	for	for	ADP
ftr-299	2239	52	bankruptcy	bankruptcy	NOUN
ftr-299	2239	53	.	.	PUNCT
ftr-299	2240	1	4	4	X
ftr-299	2240	2	.	.	X
ftr-299	2240	3	another	another	DET
ftr-299	2240	4	taxpayer	taxpayer	NOUN
ftr-299	2240	5	fails	fail	VERB
ftr-299	2240	6	in	in	ADP
ftr-299	2240	7	the	the	DET
ftr-299	2240	8	never	never	ADV
ftr-299	2240	9	-	-	PUNCT
ftr-299	2240	10	ending	end	VERB
ftr-299	2240	11	quest	quest	NOUN
ftr-299	2240	12	for	for	ADP
ftr-299	2240	13	s	s	PROPN
ftr-299	2240	14	corporation	corporation	NOUN
ftr-299	2240	15	debt	debt	NOUN
ftr-299	2240	16	basis	basis	NOUN
ftr-299	2240	17	without	without	ADP
ftr-299	2240	18	an	an	DET
ftr-299	2240	19	economic	economic	ADJ
ftr-299	2240	20	outlay	outlay	NOUN
ftr-299	2240	21	.	.	PUNCT
ftr-299	2241	1	montgomery	montgomery	PROPN
ftr-299	2241	2	v.	v.	PROPN
ftr-299	2241	3	commissioner	commissioner	PROPN
ftr-299	2241	4	,	,	PUNCT
ftr-299	2241	5	t.c	t.c	PROPN
ftr-299	2241	6	.	.	PROPN
ftr-299	2241	7	memo	memo	NOUN
ftr-299	2241	8	.	.	PUNCT
ftr-299	2242	1	2013	2013	NUM
ftr-299	2242	2	-	-	SYM
ftr-299	2242	3	151	151	NUM
ftr-299	2242	4	(	(	PUNCT
ftr-299	2242	5	6/17/13	6/17/13	NUM
ftr-299	2242	6	)	)	PUNCT
ftr-299	2242	7	.	.	PUNCT
ftr-299	2243	1	in	in	ADP
ftr-299	2243	2	2006	2006	NUM
ftr-299	2243	3	,	,	PUNCT
ftr-299	2243	4	the	the	DET
ftr-299	2243	5	taxpayer	taxpayer	NOUN
ftr-299	2243	6	guaranteed	guarantee	VERB
ftr-299	2243	7	a	a	DET
ftr-299	2243	8	loan	loan	NOUN
ftr-299	2243	9	to	to	ADP
ftr-299	2243	10	an	an	DET
ftr-299	2243	11	s	s	NOUN
ftr-299	2243	12	corporation	corporation	NOUN
ftr-299	2243	13	in	in	ADP
ftr-299	2243	14	which	which	PRON
ftr-299	2243	15	he	he	PRON
ftr-299	2243	16	was	be	AUX
ftr-299	2243	17	a	a	DET
ftr-299	2243	18	shareholder	shareholder	NOUN
ftr-299	2243	19	.	.	PUNCT
ftr-299	2244	1	the	the	DET
ftr-299	2244	2	corporation	corporation	NOUN
ftr-299	2244	3	passed	pass	VERB
ftr-299	2244	4	through	through	ADP
ftr-299	2244	5	losses	loss	NOUN
ftr-299	2244	6	to	to	ADP
ftr-299	2244	7	the	the	DET
ftr-299	2244	8	taxpayer	taxpayer	NOUN
ftr-299	2244	9	for	for	ADP
ftr-299	2244	10	2007	2007	NUM
ftr-299	2244	11	in	in	ADP
ftr-299	2244	12	excess	excess	NOUN
ftr-299	2244	13	of	of	ADP
ftr-299	2244	14	the	the	DET
ftr-299	2244	15	taxpayer	taxpayer	NOUN
ftr-299	2244	16	’s	’s	PART
ftr-299	2244	17	basis	basis	NOUN
ftr-299	2244	18	in	in	ADP
ftr-299	2244	19	the	the	DET
ftr-299	2244	20	stock	stock	NOUN
ftr-299	2244	21	and	and	CCONJ
ftr-299	2244	22	loans	loan	NOUN
ftr-299	2244	23	the	the	DET
ftr-299	2244	24	taxpayer	taxpayer	NOUN
ftr-299	2244	25	had	have	AUX
ftr-299	2244	26	made	make	VERB
ftr-299	2244	27	to	to	ADP
ftr-299	2244	28	the	the	DET
ftr-299	2244	29	corporation	corporation	NOUN
ftr-299	2244	30	.	.	PUNCT
ftr-299	2245	1	the	the	DET
ftr-299	2245	2	taxpayer	taxpayer	NOUN
ftr-299	2245	3	claimed	claim	VERB
ftr-299	2245	4	that	that	SCONJ
ftr-299	2245	5	because	because	SCONJ
ftr-299	2245	6	the	the	DET
ftr-299	2245	7	corporation	corporation	NOUN
ftr-299	2245	8	defaulted	default	VERB
ftr-299	2245	9	on	on	ADP
ftr-299	2245	10	the	the	DET
ftr-299	2245	11	loan	loan	NOUN
ftr-299	2245	12	in	in	ADP
ftr-299	2245	13	2008	2008	NUM
ftr-299	2245	14	,	,	PUNCT
ftr-299	2245	15	he	he	PRON
ftr-299	2245	16	defaulted	default	VERB
ftr-299	2245	17	on	on	ADP
ftr-299	2245	18	the	the	DET
ftr-299	2245	19	guarantee	guarantee	NOUN
ftr-299	2245	20	in	in	ADP
ftr-299	2245	21	that	that	DET
ftr-299	2245	22	year	year	NOUN
ftr-299	2245	23	,	,	PUNCT
ftr-299	2245	24	and	and	CCONJ
ftr-299	2245	25	in	in	ADP
ftr-299	2245	26	2009	2009	NUM
ftr-299	2245	27	the	the	DET
ftr-299	2245	28	creditor	creditor	NOUN
ftr-299	2245	29	obtained	obtain	VERB
ftr-299	2245	30	a	a	DET
ftr-299	2245	31	judgment	judgment	NOUN
ftr-299	2245	32	against	against	ADP
ftr-299	2245	33	the	the	DET
ftr-299	2245	34	taxpayer	taxpayer	NOUN
ftr-299	2245	35	for	for	ADP
ftr-299	2245	36	$	$	SYM
ftr-299	2245	37	435,169.54	435,169.54	NUM
ftr-299	2245	38	,	,	PUNCT
ftr-299	2245	39	he	he	PRON
ftr-299	2245	40	should	should	AUX
ftr-299	2245	41	have	have	AUX
ftr-299	2245	42	had	have	VERB
ftr-299	2245	43	a	a	DET
ftr-299	2245	44	basis	basis	NOUN
ftr-299	2245	45	increase	increase	NOUN
ftr-299	2245	46	in	in	ADP
ftr-299	2245	47	that	that	DET
ftr-299	2245	48	amount	amount	NOUN
ftr-299	2245	49	for	for	ADP
ftr-299	2245	50	the	the	DET
ftr-299	2245	51	corporation	corporation	NOUN
ftr-299	2245	52	’s	’s	PART
ftr-299	2245	53	debt	debt	NOUN
ftr-299	2245	54	that	that	PRON
ftr-299	2245	55	he	he	PRON
ftr-299	2245	56	obtained	obtain	VERB
ftr-299	2245	57	through	through	ADP
ftr-299	2245	58	subordination	subordination	NOUN
ftr-299	2245	59	.	.	PUNCT
ftr-299	2246	1	judge	judge	PROPN
ftr-299	2246	2	morrison	morrison	PROPN
ftr-299	2246	3	was	be	AUX
ftr-299	2246	4	unimpressed	unimpressed	ADJ
ftr-299	2246	5	by	by	ADP
ftr-299	2246	6	the	the	DET
ftr-299	2246	7	argument	argument	NOUN
ftr-299	2246	8	.	.	PUNCT
ftr-299	2247	1	“	"	PUNCT
ftr-299	2247	2	[	[	X
ftr-299	2247	3	i]t	i]t	X
ftr-299	2247	4	is	be	AUX
ftr-299	2247	5	the	the	DET
ftr-299	2247	6	payment	payment	NOUN
ftr-299	2247	7	by	by	ADP
ftr-299	2247	8	the	the	DET
ftr-299	2247	9	guarantor	guarantor	NOUN
ftr-299	2247	10	of	of	ADP
ftr-299	2247	11	the	the	DET
ftr-299	2247	12	guaranteed	guarantee	VERB
ftr-299	2247	13	obligation	obligation	NOUN
ftr-299	2247	14	that	that	PRON
ftr-299	2247	15	gives	give	VERB
ftr-299	2247	16	rise	rise	NOUN
ftr-299	2247	17	to	to	ADP
ftr-299	2247	18	indebtedness	indebtedness	NOUN
ftr-299	2247	19	on	on	ADP
ftr-299	2247	20	the	the	DET
ftr-299	2247	21	part	part	NOUN
ftr-299	2247	22	of	of	ADP
ftr-299	2247	23	the	the	DET
ftr-299	2247	24	debtor	debtor	NOUN
ftr-299	2247	25	to	to	ADP
ftr-299	2247	26	the	the	DET
ftr-299	2247	27	guarantor	guarantor	NOUN
ftr-299	2247	28	.	.	PUNCT
ftr-299	2248	1	the	the	DET
ftr-299	2248	2	mere	mere	ADJ
ftr-299	2248	3	fact	fact	NOUN
ftr-299	2248	4	that	that	SCONJ
ftr-299	2248	5	the	the	DET
ftr-299	2248	6	debtor	debtor	NOUN
ftr-299	2248	7	2014	2014	NUM
ftr-299	2248	8	]	]	PUNCT
ftr-299	2248	9	recent	recent	ADJ
ftr-299	2248	10	developments	development	NOUN
ftr-299	2248	11	in	in	ADP
ftr-299	2248	12	federal	federal	ADJ
ftr-299	2248	13	income	income	NOUN
ftr-299	2248	14	taxation	taxation	NOUN
ftr-299	2248	15	333	333	NUM
ftr-299	2248	16	defaults	default	NOUN
ftr-299	2248	17	and	and	CCONJ
ftr-299	2248	18	thereby	thereby	ADV
ftr-299	2248	19	renders	render	VERB
ftr-299	2248	20	the	the	DET
ftr-299	2248	21	guarantor	guarantor	NOUN
ftr-299	2248	22	liable	liable	ADJ
ftr-299	2248	23	is	be	AUX
ftr-299	2248	24	not	not	PART
ftr-299	2248	25	sufficient	sufficient	ADJ
ftr-299	2248	26	.	.	PUNCT
ftr-299	2248	27	”	"	PUNCT
ftr-299	2249	1	[	[	X
ftr-299	2249	2	quoting	quote	VERB
ftr-299	2249	3	from	from	ADP
ftr-299	2249	4	underwood	underwood	PROPN
ftr-299	2249	5	v.	v.	PROPN
ftr-299	2249	6	commissioner	commissioner	PROPN
ftr-299	2249	7	,	,	PUNCT
ftr-299	2249	8	63	63	NUM
ftr-299	2249	9	t.c	t.c	PROPN
ftr-299	2249	10	.	.	PROPN
ftr-299	2249	11	468	468	NUM
ftr-299	2249	12	,	,	PUNCT
ftr-299	2249	13	476	476	NUM
ftr-299	2249	14	(	(	PUNCT
ftr-299	2249	15	1975	1975	NUM
ftr-299	2249	16	)	)	PUNCT
ftr-299	2249	17	,	,	PUNCT
ftr-299	2249	18	aff’d	aff’d	VERB
ftr-299	2249	19	,	,	PUNCT
ftr-299	2249	20	535	535	NUM
ftr-299	2249	21	f.2d	f.2d	NUM
ftr-299	2249	22	309	309	NUM
ftr-299	2249	23	(	(	PUNCT
ftr-299	2249	24	5th	5th	ADJ
ftr-299	2249	25	cir	cir	NOUN
ftr-299	2249	26	.	.	PUNCT
ftr-299	2249	27	1976	1976	NUM
ftr-299	2249	28	)	)	PUNCT
ftr-299	2249	29	]	]	PUNCT
ftr-299	2249	30	.	.	PUNCT
ftr-299	2250	1	patrick	patrick	PROPN
ftr-299	2250	2	montgomery	montgomery	PROPN
ftr-299	2250	3	did	do	AUX
ftr-299	2250	4	not	not	PART
ftr-299	2250	5	make	make	VERB
ftr-299	2250	6	any	any	DET
ftr-299	2250	7	payments	payment	NOUN
ftr-299	2250	8	on	on	ADP
ftr-299	2250	9	the	the	DET
ftr-299	2250	10	suntrust	suntrust	PROPN
ftr-299	2250	11	bank	bank	PROPN
ftr-299	2250	12	loan	loan	NOUN
ftr-299	2250	13	during	during	ADP
ftr-299	2250	14	2007	2007	NUM
ftr-299	2250	15	.	.	PUNCT
ftr-299	2251	1	therefore	therefore	ADV
ftr-299	2251	2	his	his	PRON
ftr-299	2251	3	guarantee	guarantee	NOUN
ftr-299	2251	4	of	of	ADP
ftr-299	2251	5	the	the	DET
ftr-299	2251	6	suntrust	suntrust	PROPN
ftr-299	2251	7	bank	bank	PROPN
ftr-299	2251	8	loan	loan	NOUN
ftr-299	2251	9	did	do	AUX
ftr-299	2251	10	not	not	PART
ftr-299	2251	11	give	give	VERB
ftr-299	2251	12	rise	rise	NOUN
ftr-299	2251	13	to	to	ADP
ftr-299	2251	14	a	a	DET
ftr-299	2251	15	debt	debt	NOUN
ftr-299	2251	16	to	to	ADP
ftr-299	2251	17	him	he	PRON
ftr-299	2251	18	from	from	ADP
ftr-299	2251	19	utility	utility	NOUN
ftr-299	2251	20	design	design	PROPN
ftr-299	2251	21	,	,	PUNCT
ftr-299	2251	22	inc	inc	PROPN
ftr-299	2251	23	.	.	PROPN
ftr-299	2251	24	,	,	PUNCT
ftr-299	2251	25	during	during	ADP
ftr-299	2251	26	2007	2007	NUM
ftr-299	2251	27	.	.	PUNCT
ftr-299	2252	1			NOUN
ftr-299	2252	2	in	in	ADP
ftr-299	2252	3	partial	partial	ADJ
ftr-299	2252	4	solace	solace	NOUN
ftr-299	2252	5	for	for	ADP
ftr-299	2252	6	the	the	DET
ftr-299	2252	7	taxpayer	taxpayer	NOUN
ftr-299	2252	8	,	,	PUNCT
ftr-299	2252	9	at	at	ADP
ftr-299	2252	10	least	least	ADJ
ftr-299	2252	11	no	no	DET
ftr-299	2252	12	§	§	PROPN
ftr-299	2252	13	6662	6662	NUM
ftr-299	2252	14	accuracy	accuracy	NOUN
ftr-299	2252	15	-	-	PUNCT
ftr-299	2252	16	related	relate	VERB
ftr-299	2252	17	penalties	penalty	NOUN
ftr-299	2252	18	were	be	AUX
ftr-299	2252	19	assessed	assess	VERB
ftr-299	2252	20	by	by	ADP
ftr-299	2252	21	the	the	DET
ftr-299	2252	22	irs	irs	PROPN
ftr-299	2252	23	.	.	PUNCT
ftr-299	2253	1	5	5	X
ftr-299	2253	2	.	.	X
ftr-299	2253	3	rev	rev	PROPN
ftr-299	2253	4	.	.	PROPN
ftr-299	2253	5	proc	proc	PROPN
ftr-299	2253	6	.	.	PUNCT
ftr-299	2254	1	spells	spell	VERB
ftr-299	2254	2	relief	relief	NOUN
ftr-299	2254	3	for	for	ADP
ftr-299	2254	4	late	late	ADJ
ftr-299	2254	5	elections	election	NOUN
ftr-299	2254	6	.	.	PUNCT
ftr-299	2255	1	rev	rev	PROPN
ftr-299	2255	2	.	.	PROPN
ftr-299	2255	3	proc	proc	PROPN
ftr-299	2255	4	.	.	PUNCT
ftr-299	2256	1	2013	2013	NUM
ftr-299	2256	2	-	-	SYM
ftr-299	2256	3	30	30	NUM
ftr-299	2256	4	,	,	PUNCT
ftr-299	2256	5	2013	2013	NUM
ftr-299	2256	6	-	-	SYM
ftr-299	2256	7	36	36	NUM
ftr-299	2256	8	i.r.b	i.r.b	NOUN
ftr-299	2256	9	.	.	PUNCT
ftr-299	2257	1	173	173	NUM
ftr-299	2257	2	(	(	PUNCT
ftr-299	2257	3	8/14/13	8/14/13	NUM
ftr-299	2257	4	)	)	PUNCT
ftr-299	2257	5	.	.	PUNCT
ftr-299	2258	1	the	the	DET
ftr-299	2258	2	irs	irs	PROPN
ftr-299	2258	3	has	have	AUX
ftr-299	2258	4	consolidated	consolidate	VERB
ftr-299	2258	5	multiple	multiple	ADJ
ftr-299	2258	6	rulings	ruling	NOUN
ftr-299	2258	7	into	into	ADP
ftr-299	2258	8	a	a	DET
ftr-299	2258	9	single	single	ADJ
ftr-299	2258	10	procedure	procedure	NOUN
ftr-299	2258	11	for	for	ADP
ftr-299	2258	12	requesting	request	VERB
ftr-299	2258	13	relief	relief	NOUN
ftr-299	2258	14	from	from	ADP
ftr-299	2258	15	late	late	ADJ
ftr-299	2258	16	s	s	PART
ftr-299	2258	17	corporation	corporation	NOUN
ftr-299	2258	18	,	,	PUNCT
ftr-299	2258	19	qsst	qsst	ADV
ftr-299	2258	20	and	and	CCONJ
ftr-299	2258	21	qsub	qsub	VERB
ftr-299	2258	22	elections	election	NOUN
ftr-299	2258	23	.	.	PUNCT
ftr-299	2259	1	in	in	ADP
ftr-299	2259	2	general	general	ADJ
ftr-299	2259	3	the	the	DET
ftr-299	2259	4	procedure	procedure	NOUN
ftr-299	2259	5	requires	require	VERB
ftr-299	2259	6	that	that	SCONJ
ftr-299	2259	7	a	a	DET
ftr-299	2259	8	requesting	request	VERB
ftr-299	2259	9	entity	entity	NOUN
ftr-299	2259	10	has	have	VERB
ftr-299	2259	11	reasonable	reasonable	ADJ
ftr-299	2259	12	cause	cause	NOUN
ftr-299	2259	13	for	for	ADP
ftr-299	2259	14	making	make	VERB
ftr-299	2259	15	a	a	DET
ftr-299	2259	16	late	late	ADJ
ftr-299	2259	17	election	election	NOUN
ftr-299	2259	18	and	and	CCONJ
ftr-299	2259	19	has	have	AUX
ftr-299	2259	20	acted	act	VERB
ftr-299	2259	21	diligently	diligently	ADV
ftr-299	2259	22	to	to	PART
ftr-299	2259	23	correct	correct	VERB
ftr-299	2259	24	the	the	DET
ftr-299	2259	25	mistake	mistake	NOUN
ftr-299	2259	26	upon	upon	SCONJ
ftr-299	2259	27	its	its	PRON
ftr-299	2259	28	discovery	discovery	NOUN
ftr-299	2259	29	.	.	PUNCT
ftr-299	2260	1	the	the	DET
ftr-299	2260	2	request	request	NOUN
ftr-299	2260	3	must	must	AUX
ftr-299	2260	4	be	be	AUX
ftr-299	2260	5	made	make	VERB
ftr-299	2260	6	within	within	ADP
ftr-299	2260	7	3	3	NUM
ftr-299	2260	8	years	year	NOUN
ftr-299	2260	9	and	and	CCONJ
ftr-299	2260	10	75	75	NUM
ftr-299	2260	11	days	day	NOUN
ftr-299	2260	12	of	of	ADP
ftr-299	2260	13	the	the	DET
ftr-299	2260	14	effective	effective	ADJ
ftr-299	2260	15	date	date	NOUN
ftr-299	2260	16	of	of	ADP
ftr-299	2260	17	the	the	DET
ftr-299	2260	18	election	election	NOUN
ftr-299	2260	19	.	.	PUNCT
ftr-299	2261	1	e.	e.	PROPN
ftr-299	2261	2	mergers	merger	NOUN
ftr-299	2261	3	,	,	PUNCT
ftr-299	2261	4	acquisitions	acquisition	NOUN
ftr-299	2261	5	and	and	CCONJ
ftr-299	2261	6	reorganizations	reorganization	NOUN
ftr-299	2261	7	there	there	PRON
ftr-299	2261	8	were	be	VERB
ftr-299	2261	9	no	no	DET
ftr-299	2261	10	significant	significant	ADJ
ftr-299	2261	11	developments	development	NOUN
ftr-299	2261	12	regarding	regard	VERB
ftr-299	2261	13	this	this	DET
ftr-299	2261	14	topic	topic	NOUN
ftr-299	2261	15	during	during	ADP
ftr-299	2261	16	2013	2013	NUM
ftr-299	2261	17	.	.	PUNCT
ftr-299	2262	1	f.	f.	PROPN
ftr-299	2262	2	corporate	corporate	ADJ
ftr-299	2262	3	divisions	division	NOUN
ftr-299	2262	4	there	there	PRON
ftr-299	2262	5	were	be	VERB
ftr-299	2262	6	no	no	DET
ftr-299	2262	7	significant	significant	ADJ
ftr-299	2262	8	developments	development	NOUN
ftr-299	2262	9	regarding	regard	VERB
ftr-299	2262	10	this	this	DET
ftr-299	2262	11	topic	topic	NOUN
ftr-299	2262	12	during	during	ADP
ftr-299	2262	13	2013	2013	NUM
ftr-299	2262	14	.	.	PUNCT
ftr-299	2263	1	g.	g.	PROPN
ftr-299	2263	2	affiliated	affiliate	VERB
ftr-299	2263	3	corporations	corporation	NOUN
ftr-299	2263	4	and	and	CCONJ
ftr-299	2263	5	consolidated	consolidated	ADJ
ftr-299	2263	6	returns	return	NOUN
ftr-299	2263	7	1	1	NUM
ftr-299	2263	8	.	.	X
ftr-299	2263	9	twenty	twenty	NUM
ftr-299	2263	10	-	-	PUNCT
ftr-299	2263	11	seven	seven	NUM
ftr-299	2263	12	years	year	NOUN
ftr-299	2263	13	after	after	SCONJ
ftr-299	2263	14	the	the	DET
ftr-299	2263	15	authorizing	authorize	VERB
ftr-299	2263	16	statute	statute	NOUN
ftr-299	2263	17	was	be	AUX
ftr-299	2263	18	enacted	enact	VERB
ftr-299	2263	19	,	,	PUNCT
ftr-299	2263	20	the	the	DET
ftr-299	2263	21	treasury	treasury	NOUN
ftr-299	2263	22	and	and	CCONJ
ftr-299	2263	23	irs	irs	PROPN
ftr-299	2263	24	finalize	finalize	VERB
ftr-299	2263	25	regulations	regulation	NOUN
ftr-299	2263	26	to	to	PART
ftr-299	2263	27	prevent	prevent	VERB
ftr-299	2263	28	triple	triple	ADJ
ftr-299	2263	29	taxation	taxation	NOUN
ftr-299	2263	30	resulting	result	VERB
ftr-299	2263	31	from	from	ADP
ftr-299	2263	32	sales	sale	NOUN
ftr-299	2263	33	,	,	PUNCT
ftr-299	2263	34	exchanges	exchange	NOUN
ftr-299	2263	35	,	,	PUNCT
ftr-299	2263	36	and	and	CCONJ
ftr-299	2263	37	distributions	distribution	NOUN
ftr-299	2263	38	of	of	ADP
ftr-299	2263	39	corporate	corporate	ADJ
ftr-299	2263	40	stock	stock	NOUN
ftr-299	2263	41	resulting	result	VERB
ftr-299	2263	42	from	from	ADP
ftr-299	2263	43	general	general	ADJ
ftr-299	2263	44	utilities	utility	NOUN
ftr-299	2263	45	repeal	repeal	NOUN
ftr-299	2263	46	.	.	PUNCT
ftr-299	2264	1	t.d	t.d	PROPN
ftr-299	2264	2	.	.	PROPN
ftr-299	2264	3	9619	9619	NUM
ftr-299	2264	4	,	,	PUNCT
ftr-299	2264	5	regulations	regulation	NOUN
ftr-299	2264	6	enabling	enable	VERB
ftr-299	2264	7	elections	election	NOUN
ftr-299	2264	8	for	for	ADP
ftr-299	2264	9	certain	certain	ADJ
ftr-299	2264	10	transactions	transaction	NOUN
ftr-299	2264	11	under	under	ADP
ftr-299	2264	12	section	section	NOUN
ftr-299	2264	13	336(e	336(e	PROPN
ftr-299	2264	14	)	)	PUNCT
ftr-299	2264	15	,	,	PUNCT
ftr-299	2264	16	78	78	NUM
ftr-299	2264	17	f.r	f.r	NOUN
ftr-299	2264	18	.	.	NOUN
ftr-299	2264	19	28467	28467	NUM
ftr-299	2264	20	(	(	PUNCT
ftr-299	2264	21	5/15/13	5/15/13	NUM
ftr-299	2264	22	)	)	PUNCT
ftr-299	2264	23	.	.	PUNCT
ftr-299	2265	1	the	the	DET
ftr-299	2265	2	irs	irs	PROPN
ftr-299	2265	3	published	publish	VERB
ftr-299	2265	4	regulations	regulation	NOUN
ftr-299	2265	5	under	under	ADP
ftr-299	2265	6	§	§	PROPN
ftr-299	2265	7	336(e	336(e	PROPN
ftr-299	2265	8	)	)	PUNCT
ftr-299	2265	9	.	.	PUNCT
ftr-299	2266	1	section	section	PROPN
ftr-299	2266	2	336(e	336(e	PROPN
ftr-299	2266	3	)	)	PUNCT
ftr-299	2266	4	,	,	PUNCT
ftr-299	2266	5	enacted	enact	VERB
ftr-299	2266	6	as	as	ADP
ftr-299	2266	7	part	part	NOUN
ftr-299	2266	8	of	of	ADP
ftr-299	2266	9	the	the	DET
ftr-299	2266	10	tra	tra	NOUN
ftr-299	2266	11	1986	1986	NUM
ftr-299	2266	12	repealing	repeal	VERB
ftr-299	2266	13	the	the	DET
ftr-299	2266	14	general	general	ADJ
ftr-299	2266	15	utilities	utility	NOUN
ftr-299	2266	16	doctrine	doctrine	NOUN
ftr-299	2266	17	,	,	PUNCT
ftr-299	2266	18	authorizes	authorize	VERB
ftr-299	2266	19	regulations	regulation	NOUN
ftr-299	2266	20	allowing	allow	VERB
ftr-299	2266	21	a	a	DET
ftr-299	2266	22	corporation	corporation	NOUN
ftr-299	2266	23	that	that	PRON
ftr-299	2266	24	sells	sell	VERB
ftr-299	2266	25	,	,	PUNCT
ftr-299	2266	26	exchanges	exchange	NOUN
ftr-299	2266	27	,	,	PUNCT
ftr-299	2266	28	or	or	CCONJ
ftr-299	2266	29	distributes	distribute	VERB
ftr-299	2266	30	stock	stock	NOUN
ftr-299	2266	31	in	in	ADP
ftr-299	2266	32	another	another	DET
ftr-299	2266	33	corporation	corporation	NOUN
ftr-299	2266	34	(	(	PUNCT
ftr-299	2266	35	target	target	NOUN
ftr-299	2266	36	)	)	PUNCT
ftr-299	2266	37	meeting	meet	VERB
ftr-299	2266	38	the	the	DET
ftr-299	2266	39	requirements	requirement	NOUN
ftr-299	2266	40	of	of	ADP
ftr-299	2266	41	§	§	PROPN
ftr-299	2266	42	1504(a)(2	1504(a)(2	NUM
ftr-299	2266	43	)	)	PUNCT
ftr-299	2266	44	to	to	PART
ftr-299	2266	45	elect	elect	VERB
ftr-299	2266	46	to	to	PART
ftr-299	2266	47	treat	treat	VERB
ftr-299	2266	48	the	the	DET
ftr-299	2266	49	disposition	disposition	NOUN
ftr-299	2266	50	as	as	ADP
ftr-299	2266	51	a	a	DET
ftr-299	2266	52	sale	sale	NOUN
ftr-299	2266	53	of	of	ADP
ftr-299	2266	54	all	all	PRON
ftr-299	2266	55	of	of	ADP
ftr-299	2266	56	target	target	NOUN
ftr-299	2266	57	’s	’s	PART
ftr-299	2266	58	underlying	underlie	VERB
ftr-299	2266	59	assets	asset	NOUN
ftr-299	2266	60	in	in	ADP
ftr-299	2266	61	lieu	lieu	NOUN
ftr-299	2266	62	of	of	ADP
ftr-299	2266	63	treating	treat	VERB
ftr-299	2266	64	it	it	PRON
ftr-299	2266	65	as	as	ADP
ftr-299	2266	66	sale	sale	NOUN
ftr-299	2266	67	,	,	PUNCT
ftr-299	2266	68	exchange	exchange	NOUN
ftr-299	2266	69	,	,	PUNCT
ftr-299	2266	70	or	or	CCONJ
ftr-299	2266	71	distribution	distribution	NOUN
ftr-299	2266	72	of	of	ADP
ftr-299	2266	73	stock	stock	NOUN
ftr-299	2266	74	,	,	PUNCT
ftr-299	2266	75	as	as	ADP
ftr-299	2266	76	under	under	ADP
ftr-299	2266	77	§	§	PROPN
ftr-299	2266	78	338(h)(10	338(h)(10	NUM
ftr-299	2266	79	)	)	PUNCT
ftr-299	2266	80	.	.	PUNCT
ftr-299	2267	1	the	the	DET
ftr-299	2267	2	purpose	purpose	NOUN
ftr-299	2267	3	of	of	ADP
ftr-299	2267	4	a	a	DET
ftr-299	2267	5	§	§	PROPN
ftr-299	2267	6	336(e	336(e	PROPN
ftr-299	2267	7	)	)	PUNCT
ftr-299	2267	8	election	election	NOUN
ftr-299	2267	9	is	be	AUX
ftr-299	2267	10	to	to	PART
ftr-299	2267	11	prevent	prevent	VERB
ftr-299	2267	12	creation	creation	NOUN
ftr-299	2267	13	of	of	ADP
ftr-299	2267	14	a	a	DET
ftr-299	2267	15	triple	triple	ADJ
ftr-299	2267	16	layer	layer	NOUN
ftr-299	2267	17	of	of	ADP
ftr-299	2267	18	taxation	taxation	NOUN
ftr-299	2267	19	—	—	PUNCT
ftr-299	2267	20	one	one	NUM
ftr-299	2267	21	at	at	ADP
ftr-299	2267	22	the	the	DET
ftr-299	2267	23	controlled	control	VERB
ftr-299	2267	24	corporation	corporation	NOUN
ftr-299	2267	25	334	334	NUM
ftr-299	2267	26	florida	florida	PROPN
ftr-299	2267	27	tax	tax	NOUN
ftr-299	2267	28	review	review	NOUN
ftr-299	2267	29	[	[	X
ftr-299	2267	30	vol	vol	NOUN
ftr-299	2267	31	.	.	PUNCT
ftr-299	2268	1	15:5	15:5	NUM
ftr-299	2268	2	level	level	NOUN
ftr-299	2268	3	,	,	PUNCT
ftr-299	2268	4	one	one	NUM
ftr-299	2268	5	at	at	ADP
ftr-299	2268	6	the	the	DET
ftr-299	2268	7	distributing	distribute	VERB
ftr-299	2268	8	corporation	corporation	NOUN
ftr-299	2268	9	level	level	NOUN
ftr-299	2268	10	and	and	CCONJ
ftr-299	2268	11	,	,	PUNCT
ftr-299	2268	12	ultimately	ultimately	ADV
ftr-299	2268	13	,	,	PUNCT
ftr-299	2268	14	one	one	NUM
ftr-299	2268	15	at	at	ADP
ftr-299	2268	16	the	the	DET
ftr-299	2268	17	shareholder	shareholder	NOUN
ftr-299	2268	18	level	level	NOUN
ftr-299	2268	19	.	.	PUNCT
ftr-299	2269	1	reg	reg	NOUN
ftr-299	2269	2	.	.	PUNCT
ftr-299	2270	1	§	§	PROPN
ftr-299	2270	2	§	§	PROPN
ftr-299	2270	3	1.336	1.336	NUM
ftr-299	2270	4	-	-	SYM
ftr-299	2270	5	0	0	NUM
ftr-299	2270	6	through	through	ADP
ftr-299	2270	7	1.336	1.336	NUM
ftr-299	2270	8	-	-	SYM
ftr-299	2270	9	5	5	NUM
ftr-299	2270	10	provide	provide	VERB
ftr-299	2270	11	the	the	DET
ftr-299	2270	12	requirements	requirement	NOUN
ftr-299	2270	13	and	and	CCONJ
ftr-299	2270	14	mechanics	mechanic	NOUN
ftr-299	2270	15	for	for	ADP
ftr-299	2270	16	,	,	PUNCT
ftr-299	2270	17	and	and	CCONJ
ftr-299	2270	18	consequences	consequence	NOUN
ftr-299	2270	19	of	of	ADP
ftr-299	2270	20	,	,	PUNCT
ftr-299	2270	21	treating	treat	VERB
ftr-299	2270	22	a	a	DET
ftr-299	2270	23	stock	stock	NOUN
ftr-299	2270	24	sale	sale	NOUN
ftr-299	2270	25	,	,	PUNCT
ftr-299	2270	26	exchange	exchange	NOUN
ftr-299	2270	27	,	,	PUNCT
ftr-299	2270	28	or	or	CCONJ
ftr-299	2270	29	distribution	distribution	NOUN
ftr-299	2270	30	that	that	PRON
ftr-299	2270	31	would	would	AUX
ftr-299	2270	32	not	not	PART
ftr-299	2270	33	otherwise	otherwise	ADV
ftr-299	2270	34	be	be	AUX
ftr-299	2270	35	eligible	eligible	ADJ
ftr-299	2270	36	for	for	ADP
ftr-299	2270	37	a	a	DET
ftr-299	2270	38	§	§	ADJ
ftr-299	2270	39	338	338	NUM
ftr-299	2270	40	election	election	NOUN
ftr-299	2270	41	,	,	PUNCT
ftr-299	2270	42	as	as	ADP
ftr-299	2270	43	an	an	DET
ftr-299	2270	44	asset	asset	NOUN
ftr-299	2270	45	sale	sale	NOUN
ftr-299	2270	46	under	under	ADP
ftr-299	2270	47	§	§	PROPN
ftr-299	2270	48	336(e	336(e	PROPN
ftr-299	2270	49	)	)	PUNCT
ftr-299	2270	50	.	.	PUNCT
ftr-299	2271	1	under	under	ADP
ftr-299	2271	2	the	the	DET
ftr-299	2271	3	regulations	regulation	NOUN
ftr-299	2271	4	,	,	PUNCT
ftr-299	2271	5	the	the	DET
ftr-299	2271	6	results	result	NOUN
ftr-299	2271	7	of	of	ADP
ftr-299	2271	8	a	a	DET
ftr-299	2271	9	§	§	PROPN
ftr-299	2271	10	336(e	336(e	PROPN
ftr-299	2271	11	)	)	PUNCT
ftr-299	2271	12	election	election	NOUN
ftr-299	2271	13	generally	generally	ADV
ftr-299	2271	14	are	be	AUX
ftr-299	2271	15	the	the	DET
ftr-299	2271	16	same	same	ADJ
ftr-299	2271	17	(	(	PUNCT
ftr-299	2271	18	with	with	ADP
ftr-299	2271	19	certain	certain	ADJ
ftr-299	2271	20	exceptions	exception	NOUN
ftr-299	2271	21	)	)	PUNCT
ftr-299	2271	22	as	as	ADP
ftr-299	2271	23	those	those	PRON
ftr-299	2271	24	of	of	ADP
ftr-299	2271	25	a	a	DET
ftr-299	2271	26	§	§	PROPN
ftr-299	2271	27	338(h)(10	338(h)(10	NUM
ftr-299	2271	28	)	)	PUNCT
ftr-299	2271	29	election	election	NOUN
ftr-299	2271	30	.	.	PUNCT
ftr-299	2272	1	the	the	DET
ftr-299	2272	2	structure	structure	NOUN
ftr-299	2272	3	of	of	ADP
ftr-299	2272	4	the	the	DET
ftr-299	2272	5	regulations	regulation	NOUN
ftr-299	2272	6	resembles	resemble	VERB
ftr-299	2272	7	that	that	PRON
ftr-299	2272	8	of	of	ADP
ftr-299	2272	9	the	the	DET
ftr-299	2272	10	§	§	PROPN
ftr-299	2272	11	338(h)(10	338(h)(10	NUM
ftr-299	2272	12	)	)	PUNCT
ftr-299	2272	13	regulations	regulation	NOUN
ftr-299	2272	14	regarding	regard	VERB
ftr-299	2272	15	the	the	DET
ftr-299	2272	16	allocation	allocation	NOUN
ftr-299	2272	17	of	of	ADP
ftr-299	2272	18	consideration	consideration	NOUN
ftr-299	2272	19	,	,	PUNCT
ftr-299	2272	20	application	application	NOUN
ftr-299	2272	21	of	of	ADP
ftr-299	2272	22	the	the	DET
ftr-299	2272	23	asset	asset	NOUN
ftr-299	2272	24	and	and	CCONJ
ftr-299	2272	25	stock	stock	NOUN
ftr-299	2272	26	consistency	consistency	NOUN
ftr-299	2272	27	rules	rule	NOUN
ftr-299	2272	28	,	,	PUNCT
ftr-299	2272	29	treatment	treatment	NOUN
ftr-299	2272	30	of	of	ADP
ftr-299	2272	31	minority	minority	NOUN
ftr-299	2272	32	shareholders	shareholder	NOUN
ftr-299	2272	33	,	,	PUNCT
ftr-299	2272	34	and	and	CCONJ
ftr-299	2272	35	the	the	DET
ftr-299	2272	36	availability	availability	NOUN
ftr-299	2272	37	of	of	ADP
ftr-299	2272	38	the	the	DET
ftr-299	2272	39	§	§	ADJ
ftr-299	2272	40	453	453	NUM
ftr-299	2272	41	installment	installment	NOUN
ftr-299	2272	42	method	method	NOUN
ftr-299	2272	43	,	,	PUNCT
ftr-299	2272	44	although	although	SCONJ
ftr-299	2272	45	certain	certain	ADJ
ftr-299	2272	46	definitions	definition	NOUN
ftr-299	2272	47	and	and	CCONJ
ftr-299	2272	48	concepts	concept	NOUN
ftr-299	2272	49	differ	differ	VERB
ftr-299	2272	50	to	to	PART
ftr-299	2272	51	reflect	reflect	VERB
ftr-299	2272	52	differences	difference	NOUN
ftr-299	2272	53	between	between	ADP
ftr-299	2272	54	§	§	PROPN
ftr-299	2272	55	336	336	NUM
ftr-299	2272	56	and	and	CCONJ
ftr-299	2272	57	§	§	PROPN
ftr-299	2272	58	338(h)(10	338(h)(10	NUM
ftr-299	2272	59	)	)	PUNCT
ftr-299	2272	60	.	.	PUNCT
ftr-299	2273	1	unlike	unlike	ADP
ftr-299	2273	2	under	under	ADP
ftr-299	2273	3	§	§	PROPN
ftr-299	2273	4	338(h)(10	338(h)(10	NUM
ftr-299	2273	5	)	)	PUNCT
ftr-299	2273	6	,	,	PUNCT
ftr-299	2273	7	however	however	ADV
ftr-299	2273	8	,	,	PUNCT
ftr-299	2273	9	a	a	DET
ftr-299	2273	10	§	§	PROPN
ftr-299	2273	11	336(e	336(e	PROPN
ftr-299	2273	12	)	)	PUNCT
ftr-299	2273	13	election	election	NOUN
ftr-299	2273	14	is	be	AUX
ftr-299	2273	15	a	a	DET
ftr-299	2273	16	unilateral	unilateral	ADJ
ftr-299	2273	17	election	election	NOUN
ftr-299	2273	18	by	by	ADP
ftr-299	2273	19	the	the	DET
ftr-299	2273	20	seller	seller	NOUN
ftr-299	2273	21	.	.	PUNCT
ftr-299	2274	1	a	a	DET
ftr-299	2274	2	transaction	transaction	NOUN
ftr-299	2274	3	that	that	PRON
ftr-299	2274	4	meets	meet	VERB
ftr-299	2274	5	the	the	DET
ftr-299	2274	6	definition	definition	NOUN
ftr-299	2274	7	of	of	ADP
ftr-299	2274	8	both	both	CCONJ
ftr-299	2274	9	a	a	DET
ftr-299	2274	10	qualified	qualified	ADJ
ftr-299	2274	11	stock	stock	NOUN
ftr-299	2274	12	disposition	disposition	NOUN
ftr-299	2274	13	and	and	CCONJ
ftr-299	2274	14	a	a	DET
ftr-299	2274	15	qualified	qualified	ADJ
ftr-299	2274	16	stock	stock	NOUN
ftr-299	2274	17	purchase	purchase	NOUN
ftr-299	2274	18	under	under	ADP
ftr-299	2274	19	§	§	PROPN
ftr-299	2274	20	338(d)(3	338(d)(3	NUM
ftr-299	2274	21	)	)	PUNCT
ftr-299	2274	22	generally	generally	ADV
ftr-299	2274	23	will	will	AUX
ftr-299	2274	24	be	be	AUX
ftr-299	2274	25	treated	treat	VERB
ftr-299	2274	26	only	only	ADV
ftr-299	2274	27	as	as	ADP
ftr-299	2274	28	a	a	DET
ftr-299	2274	29	qualified	qualified	ADJ
ftr-299	2274	30	stock	stock	NOUN
ftr-299	2274	31	purchase	purchase	NOUN
ftr-299	2274	32	and	and	CCONJ
ftr-299	2274	33	does	do	AUX
ftr-299	2274	34	not	not	PART
ftr-299	2274	35	qualify	qualify	VERB
ftr-299	2274	36	for	for	ADP
ftr-299	2274	37	a	a	DET
ftr-299	2274	38	§	§	ADJ
ftr-299	2274	39	336(e	336(e	PROPN
ftr-299	2274	40	)	)	PUNCT
ftr-299	2274	41	election	election	NOUN
ftr-299	2274	42	.	.	PUNCT
ftr-299	2275	1	reg	reg	NOUN
ftr-299	2275	2	.	.	PUNCT
ftr-299	2276	1	§	§	PROPN
ftr-299	2276	2	1.336	1.336	NUM
ftr-299	2276	3	-	-	PUNCT
ftr-299	2276	4	1(b)(6)(ii	1(b)(6)(ii	NUM
ftr-299	2276	5	)	)	PUNCT
ftr-299	2276	6	.	.	PUNCT
ftr-299	2277	1			PROPN
ftr-299	2277	2	general	general	ADJ
ftr-299	2277	3	rules	rule	NOUN
ftr-299	2277	4	.	.	PUNCT
ftr-299	2278	1	a	a	DET
ftr-299	2278	2	qualified	qualified	ADJ
ftr-299	2278	3	stock	stock	NOUN
ftr-299	2278	4	disposition	disposition	NOUN
ftr-299	2278	5	for	for	ADP
ftr-299	2278	6	which	which	PRON
ftr-299	2278	7	a	a	DET
ftr-299	2278	8	§	§	PROPN
ftr-299	2278	9	336(e	336(e	PROPN
ftr-299	2278	10	)	)	PUNCT
ftr-299	2278	11	election	election	NOUN
ftr-299	2278	12	may	may	AUX
ftr-299	2278	13	be	be	AUX
ftr-299	2278	14	made	make	VERB
ftr-299	2278	15	is	be	AUX
ftr-299	2278	16	any	any	DET
ftr-299	2278	17	transaction	transaction	NOUN
ftr-299	2278	18	or	or	CCONJ
ftr-299	2278	19	series	series	NOUN
ftr-299	2278	20	of	of	ADP
ftr-299	2278	21	transactions	transaction	NOUN
ftr-299	2278	22	in	in	ADP
ftr-299	2278	23	which	which	PRON
ftr-299	2278	24	stock	stock	NOUN
ftr-299	2278	25	meeting	meet	VERB
ftr-299	2278	26	the	the	DET
ftr-299	2278	27	requirements	requirement	NOUN
ftr-299	2278	28	of	of	ADP
ftr-299	2278	29	§	§	PROPN
ftr-299	2278	30	1504(a)(2	1504(a)(2	NUM
ftr-299	2278	31	)	)	PUNCT
ftr-299	2278	32	(	(	PUNCT
ftr-299	2278	33	80	80	NUM
ftr-299	2278	34	percent	percent	NOUN
ftr-299	2278	35	of	of	ADP
ftr-299	2278	36	voting	voting	NOUN
ftr-299	2278	37	and	and	CCONJ
ftr-299	2278	38	value	value	NOUN
ftr-299	2278	39	)	)	PUNCT
ftr-299	2278	40	of	of	ADP
ftr-299	2278	41	a	a	DET
ftr-299	2278	42	domestic	domestic	ADJ
ftr-299	2278	43	corporation	corporation	NOUN
ftr-299	2278	44	is	be	AUX
ftr-299	2278	45	either	either	CCONJ
ftr-299	2278	46	sold	sell	VERB
ftr-299	2278	47	,	,	PUNCT
ftr-299	2278	48	exchanged	exchange	VERB
ftr-299	2278	49	,	,	PUNCT
ftr-299	2278	50	or	or	CCONJ
ftr-299	2278	51	distributed	distribute	VERB
ftr-299	2278	52	,	,	PUNCT
ftr-299	2278	53	or	or	CCONJ
ftr-299	2278	54	any	any	DET
ftr-299	2278	55	combination	combination	NOUN
ftr-299	2278	56	thereof	thereof	ADV
ftr-299	2278	57	,	,	PUNCT
ftr-299	2278	58	by	by	ADP
ftr-299	2278	59	another	another	DET
ftr-299	2278	60	domestic	domestic	ADJ
ftr-299	2278	61	corporation	corporation	NOUN
ftr-299	2278	62	or	or	CCONJ
ftr-299	2278	63	the	the	DET
ftr-299	2278	64	shareholders	shareholder	NOUN
ftr-299	2278	65	of	of	ADP
ftr-299	2278	66	an	an	DET
ftr-299	2278	67	s	s	NOUN
ftr-299	2278	68	corporation	corporation	NOUN
ftr-299	2278	69	in	in	ADP
ftr-299	2278	70	a	a	DET
ftr-299	2278	71	disposition	disposition	NOUN
ftr-299	2278	72	(	(	PUNCT
ftr-299	2278	73	as	as	SCONJ
ftr-299	2278	74	defined	define	VERB
ftr-299	2278	75	in	in	ADP
ftr-299	2278	76	reg	reg	NOUN
ftr-299	2278	77	.	.	PUNCT
ftr-299	2279	1	§	§	PROPN
ftr-299	2279	2	1.336	1.336	NUM
ftr-299	2279	3	-	-	SYM
ftr-299	2279	4	1(b)(5	1(b)(5	NUM
ftr-299	2279	5	)	)	PUNCT
ftr-299	2279	6	)	)	PUNCT
ftr-299	2279	7	,	,	PUNCT
ftr-299	2279	8	during	during	ADP
ftr-299	2279	9	the	the	DET
ftr-299	2279	10	12	12	NUM
ftr-299	2279	11	-	-	PUNCT
ftr-299	2279	12	month	month	NOUN
ftr-299	2279	13	disposition	disposition	NOUN
ftr-299	2279	14	period	period	NOUN
ftr-299	2279	15	(	(	PUNCT
ftr-299	2279	16	as	as	SCONJ
ftr-299	2279	17	defined	define	VERB
ftr-299	2279	18	in	in	ADP
ftr-299	2279	19	reg	reg	NOUN
ftr-299	2279	20	.	.	PUNCT
ftr-299	2280	1	§	§	PROPN
ftr-299	2280	2	1.336	1.336	NUM
ftr-299	2280	3	-	-	PUNCT
ftr-299	2280	4	1(b)(7	1(b)(7	NUM
ftr-299	2280	5	)	)	PUNCT
ftr-299	2280	6	)	)	PUNCT
ftr-299	2280	7	.	.	PUNCT
ftr-299	2281	1	(	(	PUNCT
ftr-299	2281	2	all	all	DET
ftr-299	2281	3	members	member	NOUN
ftr-299	2281	4	of	of	ADP
ftr-299	2281	5	a	a	DET
ftr-299	2281	6	consolidated	consolidated	ADJ
ftr-299	2281	7	group	group	NOUN
ftr-299	2281	8	are	be	AUX
ftr-299	2281	9	treated	treat	VERB
ftr-299	2281	10	as	as	ADP
ftr-299	2281	11	a	a	DET
ftr-299	2281	12	single	single	ADJ
ftr-299	2281	13	transferor	transferor	NOUN
ftr-299	2281	14	.	.	PUNCT
ftr-299	2282	1	reg	reg	NOUN
ftr-299	2282	2	.	.	PUNCT
ftr-299	2283	1	§	§	PROPN
ftr-299	2283	2	1.336	1.336	NUM
ftr-299	2283	3	-	-	PUNCT
ftr-299	2283	4	2(g)(2	2(g)(2	NUM
ftr-299	2283	5	)	)	PUNCT
ftr-299	2283	6	)	)	PUNCT
ftr-299	2283	7	.	.	PUNCT
ftr-299	2284	1	stock	stock	NOUN
ftr-299	2284	2	transferred	transfer	VERB
ftr-299	2284	3	to	to	ADP
ftr-299	2284	4	a	a	DET
ftr-299	2284	5	related	related	ADJ
ftr-299	2284	6	party	party	NOUN
ftr-299	2284	7	(	(	PUNCT
ftr-299	2284	8	determined	determine	VERB
ftr-299	2284	9	after	after	ADP
ftr-299	2284	10	the	the	DET
ftr-299	2284	11	transfer	transfer	NOUN
ftr-299	2284	12	)	)	PUNCT
ftr-299	2284	13	is	be	AUX
ftr-299	2284	14	not	not	PART
ftr-299	2284	15	considered	consider	VERB
ftr-299	2284	16	in	in	ADP
ftr-299	2284	17	determining	determine	VERB
ftr-299	2284	18	whether	whether	SCONJ
ftr-299	2284	19	there	there	PRON
ftr-299	2284	20	has	have	AUX
ftr-299	2284	21	been	be	AUX
ftr-299	2284	22	a	a	DET
ftr-299	2284	23	qualified	qualified	ADJ
ftr-299	2284	24	stock	stock	NOUN
ftr-299	2284	25	disposition	disposition	NOUN
ftr-299	2284	26	.	.	PUNCT
ftr-299	2285	1	reg	reg	NOUN
ftr-299	2285	2	.	.	PUNCT
ftr-299	2286	1	§	§	PROPN
ftr-299	2286	2	§	§	PROPN
ftr-299	2286	3	1.336	1.336	NUM
ftr-299	2286	4	-	-	SYM
ftr-299	2286	5	1(b)(5)(i)(c	1(b)(5)(i)(c	NUM
ftr-299	2286	6	)	)	PUNCT
ftr-299	2286	7	and	and	CCONJ
ftr-299	2286	8	1.3361(b)(6)(i	1.3361(b)(6)(i	NUM
ftr-299	2286	9	)	)	PUNCT
ftr-299	2286	10	.	.	PUNCT
ftr-299	2287	1	a	a	DET
ftr-299	2287	2	section	section	NOUN
ftr-299	2287	3	336(e	336(e	NUM
ftr-299	2287	4	)	)	PUNCT
ftr-299	2287	5	election	election	NOUN
ftr-299	2287	6	is	be	AUX
ftr-299	2287	7	available	available	ADJ
ftr-299	2287	8	for	for	ADP
ftr-299	2287	9	qualifying	qualify	VERB
ftr-299	2287	10	dispositions	disposition	NOUN
ftr-299	2287	11	of	of	ADP
ftr-299	2287	12	target	target	NOUN
ftr-299	2287	13	stock	stock	NOUN
ftr-299	2287	14	to	to	ADP
ftr-299	2287	15	non	non	ADJ
ftr-299	2287	16	-	-	ADJ
ftr-299	2287	17	corporate	corporate	ADJ
ftr-299	2287	18	transferees	transferee	NOUN
ftr-299	2287	19	,	,	PUNCT
ftr-299	2287	20	as	as	ADV
ftr-299	2287	21	well	well	ADV
ftr-299	2287	22	as	as	ADP
ftr-299	2287	23	to	to	ADP
ftr-299	2287	24	corporate	corporate	ADJ
ftr-299	2287	25	transferees	transferee	NOUN
ftr-299	2287	26	.	.	PUNCT
ftr-299	2288	1	reg.§	reg.§	ADV
ftr-299	2288	2	1.336	1.336	NUM
ftr-299	2288	3	-	-	SYM
ftr-299	2288	4	1(b)(2	1(b)(2	NUM
ftr-299	2288	5	)	)	PUNCT
ftr-299	2288	6			NOUN
ftr-299	2289	1	because	because	SCONJ
ftr-299	2289	2	the	the	DET
ftr-299	2289	3	regulations	regulation	NOUN
ftr-299	2289	4	require	require	VERB
ftr-299	2289	5	only	only	ADV
ftr-299	2289	6	that	that	SCONJ
ftr-299	2289	7	stock	stock	NOUN
ftr-299	2289	8	meeting	meet	VERB
ftr-299	2289	9	the	the	DET
ftr-299	2289	10	requirements	requirement	NOUN
ftr-299	2289	11	of	of	ADP
ftr-299	2289	12	§	§	PROPN
ftr-299	2289	13	1504(a)(2	1504(a)(2	NUM
ftr-299	2289	14	)	)	PUNCT
ftr-299	2289	15	be	be	AUX
ftr-299	2289	16	transferred	transfer	VERB
ftr-299	2289	17	,	,	PUNCT
ftr-299	2289	18	the	the	DET
ftr-299	2289	19	transferor	transferor	NOUN
ftr-299	2289	20	(	(	PUNCT
ftr-299	2289	21	or	or	CCONJ
ftr-299	2289	22	a	a	DET
ftr-299	2289	23	member	member	NOUN
ftr-299	2289	24	of	of	ADP
ftr-299	2289	25	its	its	PRON
ftr-299	2289	26	consolidated	consolidated	ADJ
ftr-299	2289	27	group	group	NOUN
ftr-299	2289	28	)	)	PUNCT
ftr-299	2289	29	may	may	AUX
ftr-299	2289	30	retain	retain	VERB
ftr-299	2289	31	a	a	DET
ftr-299	2289	32	portion	portion	NOUN
ftr-299	2289	33	of	of	ADP
ftr-299	2289	34	the	the	DET
ftr-299	2289	35	target	target	NOUN
ftr-299	2289	36	stock	stock	NOUN
ftr-299	2289	37	.	.	PUNCT
ftr-299	2290	1	reg	reg	NOUN
ftr-299	2290	2	.	.	PUNCT
ftr-299	2291	1	§	§	PROPN
ftr-299	2291	2	§	§	PROPN
ftr-299	2291	3	1.336	1.336	NUM
ftr-299	2291	4	-	-	PUNCT
ftr-299	2291	5	2(b)(1)(v	2(b)(1)(v	NUM
ftr-299	2291	6	)	)	PUNCT
ftr-299	2291	7	and	and	CCONJ
ftr-299	2291	8	1.336	1.336	NUM
ftr-299	2291	9	-	-	SYM
ftr-299	2291	10	2(b)(2)(iv	2(b)(2)(iv	NUM
ftr-299	2291	11	)	)	PUNCT
ftr-299	2291	12	.	.	PUNCT
ftr-299	2292	1	furthermore	furthermore	ADV
ftr-299	2292	2	,	,	PUNCT
ftr-299	2292	3	the	the	DET
ftr-299	2292	4	regulations	regulation	NOUN
ftr-299	2292	5	allow	allow	VERB
ftr-299	2292	6	amounts	amount	NOUN
ftr-299	2292	7	of	of	ADP
ftr-299	2292	8	target	target	NOUN
ftr-299	2292	9	stock	stock	NOUN
ftr-299	2292	10	transferred	transfer	VERB
ftr-299	2292	11	to	to	ADP
ftr-299	2292	12	different	different	ADJ
ftr-299	2292	13	transferees	transferee	NOUN
ftr-299	2292	14	,	,	PUNCT
ftr-299	2292	15	in	in	ADP
ftr-299	2292	16	different	different	ADJ
ftr-299	2292	17	types	type	NOUN
ftr-299	2292	18	of	of	ADP
ftr-299	2292	19	transactions	transaction	NOUN
ftr-299	2292	20	to	to	PART
ftr-299	2292	21	be	be	AUX
ftr-299	2292	22	aggregated	aggregate	VERB
ftr-299	2292	23	in	in	ADP
ftr-299	2292	24	determining	determine	VERB
ftr-299	2292	25	whether	whether	SCONJ
ftr-299	2292	26	there	there	PRON
ftr-299	2292	27	has	have	AUX
ftr-299	2292	28	been	be	AUX
ftr-299	2292	29	a	a	DET
ftr-299	2292	30	qualified	qualified	ADJ
ftr-299	2292	31	stock	stock	NOUN
ftr-299	2292	32	disposition	disposition	NOUN
ftr-299	2292	33	.	.	PUNCT
ftr-299	2293	1	for	for	ADP
ftr-299	2293	2	example	example	NOUN
ftr-299	2293	3	,	,	PUNCT
ftr-299	2293	4	the	the	DET
ftr-299	2293	5	sale	sale	NOUN
ftr-299	2293	6	of	of	ADP
ftr-299	2293	7	50	50	NUM
ftr-299	2293	8	percent	percent	NOUN
ftr-299	2293	9	of	of	ADP
ftr-299	2293	10	target	target	NOUN
ftr-299	2293	11	’s	’s	PART
ftr-299	2293	12	stock	stock	NOUN
ftr-299	2293	13	to	to	ADP
ftr-299	2293	14	an	an	DET
ftr-299	2293	15	unrelated	unrelated	ADJ
ftr-299	2293	16	person	person	NOUN
ftr-299	2293	17	and	and	CCONJ
ftr-299	2293	18	a	a	DET
ftr-299	2293	19	distribution	distribution	NOUN
ftr-299	2293	20	of	of	ADP
ftr-299	2293	21	another	another	DET
ftr-299	2293	22	30	30	NUM
ftr-299	2293	23	percent	percent	NOUN
ftr-299	2293	24	to	to	ADP
ftr-299	2293	25	its	its	PRON
ftr-299	2293	26	unrelated	unrelated	ADJ
ftr-299	2293	27	shareholders	shareholder	NOUN
ftr-299	2293	28	(	(	PUNCT
ftr-299	2293	29	who	who	PRON
ftr-299	2293	30	might	might	AUX
ftr-299	2293	31	or	or	CCONJ
ftr-299	2293	32	might	might	AUX
ftr-299	2293	33	not	not	PART
ftr-299	2293	34	be	be	AUX
ftr-299	2293	35	the	the	DET
ftr-299	2293	36	purchasers	purchaser	NOUN
ftr-299	2293	37	of	of	ADP
ftr-299	2293	38	the	the	DET
ftr-299	2293	39	50	50	NUM
ftr-299	2293	40	percent	percent	NOUN
ftr-299	2293	41	that	that	PRON
ftr-299	2293	42	was	be	AUX
ftr-299	2293	43	sold	sell	VERB
ftr-299	2293	44	)	)	PUNCT
ftr-299	2293	45	within	within	ADP
ftr-299	2293	46	a	a	DET
ftr-299	2293	47	12	12	NUM
ftr-299	2293	48	-	-	PUNCT
ftr-299	2293	49	month	month	NOUN
ftr-299	2293	50	period	period	NOUN
ftr-299	2293	51	would	would	AUX
ftr-299	2293	52	constitute	constitute	VERB
ftr-299	2293	53	a	a	DET
ftr-299	2293	54	qualified	qualified	ADJ
ftr-299	2293	55	stock	stock	NOUN
ftr-299	2293	56	disposition	disposition	NOUN
ftr-299	2293	57	.	.	PUNCT
ftr-299	2294	1	reg	reg	NOUN
ftr-299	2294	2	.	.	PUNCT
ftr-299	2295	1	§	§	PROPN
ftr-299	2295	2	1.336	1.336	NUM
ftr-299	2295	3	-	-	SYM
ftr-299	2295	4	1(b)(5	1(b)(5	NUM
ftr-299	2295	5	)	)	PUNCT
ftr-299	2295	6	.	.	PUNCT
ftr-299	2296	1			PROPN
ftr-299	2296	2	election	election	NOUN
ftr-299	2296	3	.	.	PUNCT
ftr-299	2297	1	the	the	DET
ftr-299	2297	2	election	election	NOUN
ftr-299	2297	3	is	be	AUX
ftr-299	2297	4	made	make	VERB
ftr-299	2297	5	by	by	ADP
ftr-299	2297	6	the	the	DET
ftr-299	2297	7	seller	seller	NOUN
ftr-299	2297	8	and	and	CCONJ
ftr-299	2297	9	the	the	DET
ftr-299	2297	10	target	target	NOUN
ftr-299	2297	11	by	by	ADP
ftr-299	2297	12	entering	enter	VERB
ftr-299	2297	13	into	into	ADP
ftr-299	2297	14	a	a	DET
ftr-299	2297	15	binding	bind	VERB
ftr-299	2297	16	written	write	VERB
ftr-299	2297	17	agreement	agreement	NOUN
ftr-299	2297	18	before	before	ADP
ftr-299	2297	19	the	the	DET
ftr-299	2297	20	due	due	ADJ
ftr-299	2297	21	2014	2014	NUM
ftr-299	2297	22	]	]	PUNCT
ftr-299	2297	23	recent	recent	ADJ
ftr-299	2297	24	developments	development	NOUN
ftr-299	2297	25	in	in	ADP
ftr-299	2297	26	federal	federal	ADJ
ftr-299	2297	27	income	income	NOUN
ftr-299	2297	28	taxation	taxation	NOUN
ftr-299	2297	29	335	335	NUM
ftr-299	2297	30	date	date	NOUN
ftr-299	2297	31	of	of	ADP
ftr-299	2297	32	the	the	DET
ftr-299	2297	33	tax	tax	NOUN
ftr-299	2297	34	return	return	NOUN
ftr-299	2297	35	for	for	ADP
ftr-299	2297	36	the	the	DET
ftr-299	2297	37	year	year	NOUN
ftr-299	2297	38	of	of	ADP
ftr-299	2297	39	the	the	DET
ftr-299	2297	40	stock	stock	NOUN
ftr-299	2297	41	disposition	disposition	NOUN
ftr-299	2297	42	and	and	CCONJ
ftr-299	2297	43	filing	file	VERB
ftr-299	2297	44	a	a	DET
ftr-299	2297	45	required	require	VERB
ftr-299	2297	46	statement	statement	NOUN
ftr-299	2297	47	of	of	ADP
ftr-299	2297	48	election	election	NOUN
ftr-299	2297	49	with	with	ADP
ftr-299	2297	50	the	the	DET
ftr-299	2297	51	tax	tax	NOUN
ftr-299	2297	52	return	return	NOUN
ftr-299	2297	53	for	for	ADP
ftr-299	2297	54	the	the	DET
ftr-299	2297	55	appropriate	appropriate	ADJ
ftr-299	2297	56	year	year	NOUN
ftr-299	2297	57	.	.	PUNCT
ftr-299	2298	1	the	the	DET
ftr-299	2298	2	consent	consent	NOUN
ftr-299	2298	3	of	of	ADP
ftr-299	2298	4	both	both	DET
ftr-299	2298	5	seller	seller	NOUN
ftr-299	2298	6	and	and	CCONJ
ftr-299	2298	7	the	the	DET
ftr-299	2298	8	target	target	NOUN
ftr-299	2298	9	(	(	PUNCT
ftr-299	2298	10	on	on	ADP
ftr-299	2298	11	behalf	behalf	NOUN
ftr-299	2298	12	of	of	ADP
ftr-299	2298	13	the	the	DET
ftr-299	2298	14	buyer	buyer	NOUN
ftr-299	2298	15	)	)	PUNCT
ftr-299	2298	16	are	be	AUX
ftr-299	2298	17	required	require	VERB
ftr-299	2298	18	to	to	PART
ftr-299	2298	19	avoid	avoid	VERB
ftr-299	2298	20	surprises	surprise	NOUN
ftr-299	2298	21	to	to	ADP
ftr-299	2298	22	the	the	DET
ftr-299	2298	23	buyer	buyer	NOUN
ftr-299	2298	24	.	.	PUNCT
ftr-299	2299	1	an	an	DET
ftr-299	2299	2	election	election	NOUN
ftr-299	2299	3	for	for	ADP
ftr-299	2299	4	an	an	DET
ftr-299	2299	5	s	s	NOUN
ftr-299	2299	6	corporation	corporation	NOUN
ftr-299	2299	7	target	target	NOUN
ftr-299	2299	8	requires	require	VERB
ftr-299	2299	9	a	a	DET
ftr-299	2299	10	binding	bind	VERB
ftr-299	2299	11	written	write	VERB
ftr-299	2299	12	agreement	agreement	NOUN
ftr-299	2299	13	between	between	ADP
ftr-299	2299	14	the	the	DET
ftr-299	2299	15	target	target	NOUN
ftr-299	2299	16	s	s	PART
ftr-299	2299	17	corporation	corporation	NOUN
ftr-299	2299	18	and	and	CCONJ
ftr-299	2299	19	all	all	PRON
ftr-299	2299	20	of	of	ADP
ftr-299	2299	21	the	the	DET
ftr-299	2299	22	s	s	PART
ftr-299	2299	23	corporation	corporation	NOUN
ftr-299	2299	24	shareholders	shareholder	NOUN
ftr-299	2299	25	,	,	PUNCT
ftr-299	2299	26	including	include	VERB
ftr-299	2299	27	shareholders	shareholder	NOUN
ftr-299	2299	28	who	who	PRON
ftr-299	2299	29	do	do	AUX
ftr-299	2299	30	not	not	PART
ftr-299	2299	31	sell	sell	VERB
ftr-299	2299	32	stock	stock	NOUN
ftr-299	2299	33	,	,	PUNCT
ftr-299	2299	34	before	before	ADP
ftr-299	2299	35	the	the	DET
ftr-299	2299	36	due	due	ADJ
ftr-299	2299	37	date	date	NOUN
ftr-299	2299	38	of	of	ADP
ftr-299	2299	39	the	the	DET
ftr-299	2299	40	tax	tax	NOUN
ftr-299	2299	41	return	return	NOUN
ftr-299	2299	42	for	for	ADP
ftr-299	2299	43	the	the	DET
ftr-299	2299	44	year	year	NOUN
ftr-299	2299	45	of	of	ADP
ftr-299	2299	46	the	the	DET
ftr-299	2299	47	stock	stock	NOUN
ftr-299	2299	48	disposition	disposition	NOUN
ftr-299	2299	49	and	and	CCONJ
ftr-299	2299	50	an	an	DET
ftr-299	2299	51	election	election	NOUN
ftr-299	2299	52	statement	statement	NOUN
ftr-299	2299	53	attached	attach	VERB
ftr-299	2299	54	to	to	ADP
ftr-299	2299	55	the	the	DET
ftr-299	2299	56	return	return	NOUN
ftr-299	2299	57	for	for	ADP
ftr-299	2299	58	the	the	DET
ftr-299	2299	59	year	year	NOUN
ftr-299	2299	60	of	of	ADP
ftr-299	2299	61	the	the	DET
ftr-299	2299	62	disposition	disposition	NOUN
ftr-299	2299	63	.	.	PUNCT
ftr-299	2300	1	in	in	ADP
ftr-299	2300	2	both	both	DET
ftr-299	2300	3	cases	case	NOUN
ftr-299	2300	4	,	,	PUNCT
ftr-299	2300	5	the	the	DET
ftr-299	2300	6	target	target	NOUN
ftr-299	2300	7	must	must	AUX
ftr-299	2300	8	retain	retain	VERB
ftr-299	2300	9	a	a	DET
ftr-299	2300	10	copy	copy	NOUN
ftr-299	2300	11	of	of	ADP
ftr-299	2300	12	the	the	DET
ftr-299	2300	13	written	write	VERB
ftr-299	2300	14	agreement	agreement	NOUN
ftr-299	2300	15	.	.	PUNCT
ftr-299	2301	1	if	if	SCONJ
ftr-299	2301	2	the	the	DET
ftr-299	2301	3	seller	seller	NOUN
ftr-299	2301	4	and	and	CCONJ
ftr-299	2301	5	target	target	NOUN
ftr-299	2301	6	are	be	AUX
ftr-299	2301	7	members	member	NOUN
ftr-299	2301	8	of	of	ADP
ftr-299	2301	9	a	a	DET
ftr-299	2301	10	consolidated	consolidated	ADJ
ftr-299	2301	11	group	group	NOUN
ftr-299	2301	12	,	,	PUNCT
ftr-299	2301	13	the	the	DET
ftr-299	2301	14	seller	seller	NOUN
ftr-299	2301	15	and	and	CCONJ
ftr-299	2301	16	target	target	NOUN
ftr-299	2301	17	must	must	AUX
ftr-299	2301	18	enter	enter	VERB
ftr-299	2301	19	into	into	ADP
ftr-299	2301	20	a	a	DET
ftr-299	2301	21	binding	bind	VERB
ftr-299	2301	22	written	write	VERB
ftr-299	2301	23	agreement	agreement	NOUN
ftr-299	2301	24	,	,	PUNCT
ftr-299	2301	25	retained	retain	VERB
ftr-299	2301	26	by	by	ADP
ftr-299	2301	27	the	the	DET
ftr-299	2301	28	parent	parent	NOUN
ftr-299	2301	29	of	of	ADP
ftr-299	2301	30	the	the	DET
ftr-299	2301	31	consolidated	consolidated	ADJ
ftr-299	2301	32	group	group	NOUN
ftr-299	2301	33	,	,	PUNCT
ftr-299	2301	34	and	and	CCONJ
ftr-299	2301	35	the	the	DET
ftr-299	2301	36	common	common	ADJ
ftr-299	2301	37	parent	parent	NOUN
ftr-299	2301	38	of	of	ADP
ftr-299	2301	39	the	the	DET
ftr-299	2301	40	group	group	NOUN
ftr-299	2301	41	must	must	AUX
ftr-299	2301	42	attach	attach	VERB
ftr-299	2301	43	an	an	DET
ftr-299	2301	44	election	election	NOUN
ftr-299	2301	45	statement	statement	NOUN
ftr-299	2301	46	to	to	ADP
ftr-299	2301	47	the	the	DET
ftr-299	2301	48	consolidated	consolidated	ADJ
ftr-299	2301	49	return	return	NOUN
ftr-299	2301	50	for	for	ADP
ftr-299	2301	51	the	the	DET
ftr-299	2301	52	year	year	NOUN
ftr-299	2301	53	of	of	ADP
ftr-299	2301	54	the	the	DET
ftr-299	2301	55	disposition	disposition	NOUN
ftr-299	2301	56	.	.	PUNCT
ftr-299	2302	1	reg	reg	NOUN
ftr-299	2302	2	.	.	PUNCT
ftr-299	2303	1	§	§	PROPN
ftr-299	2303	2	1.336	1.336	NUM
ftr-299	2303	3	-	-	PUNCT
ftr-299	2303	4	2(h	2(h	NUM
ftr-299	2303	5	)	)	PUNCT
ftr-299	2303	6	.	.	PUNCT
ftr-299	2304	1			NOUN
ftr-299	2304	2	sales	sale	NOUN
ftr-299	2304	3	or	or	CCONJ
ftr-299	2304	4	exchanges	exchange	NOUN
ftr-299	2304	5	of	of	ADP
ftr-299	2304	6	target	target	NOUN
ftr-299	2304	7	stock	stock	NOUN
ftr-299	2304	8	.	.	PUNCT
ftr-299	2305	1	in	in	ADP
ftr-299	2305	2	general	general	ADJ
ftr-299	2305	3	,	,	PUNCT
ftr-299	2305	4	if	if	SCONJ
ftr-299	2305	5	a	a	DET
ftr-299	2305	6	seller	seller	NOUN
ftr-299	2305	7	sells	sell	VERB
ftr-299	2305	8	or	or	CCONJ
ftr-299	2305	9	exchanges	exchange	NOUN
ftr-299	2305	10	target	target	VERB
ftr-299	2305	11	stock	stock	NOUN
ftr-299	2305	12	in	in	ADP
ftr-299	2305	13	a	a	DET
ftr-299	2305	14	qualified	qualified	ADJ
ftr-299	2305	15	stock	stock	NOUN
ftr-299	2305	16	disposition	disposition	NOUN
ftr-299	2305	17	,	,	PUNCT
ftr-299	2305	18	the	the	DET
ftr-299	2305	19	treatment	treatment	NOUN
ftr-299	2305	20	of	of	ADP
ftr-299	2305	21	old	old	ADJ
ftr-299	2305	22	target	target	NOUN
ftr-299	2305	23	,	,	PUNCT
ftr-299	2305	24	seller	seller	NOUN
ftr-299	2305	25	,	,	PUNCT
ftr-299	2305	26	and	and	CCONJ
ftr-299	2305	27	purchaser	purchaser	NOUN
ftr-299	2305	28	are	be	AUX
ftr-299	2305	29	similar	similar	ADJ
ftr-299	2305	30	to	to	ADP
ftr-299	2305	31	the	the	DET
ftr-299	2305	32	treatment	treatment	NOUN
ftr-299	2305	33	of	of	ADP
ftr-299	2305	34	old	old	ADJ
ftr-299	2305	35	target	target	NOUN
ftr-299	2305	36	(	(	PUNCT
ftr-299	2305	37	old	old	ADJ
ftr-299	2305	38	t	t	PROPN
ftr-299	2305	39	)	)	PUNCT
ftr-299	2305	40	,	,	PUNCT
ftr-299	2305	41	s	s	X
ftr-299	2305	42	,	,	PUNCT
ftr-299	2305	43	and	and	CCONJ
ftr-299	2305	44	p	p	X
ftr-299	2305	45	under	under	ADP
ftr-299	2305	46	§	§	PROPN
ftr-299	2305	47	338(h)(10	338(h)(10	NUM
ftr-299	2305	48	)	)	PUNCT
ftr-299	2305	49	.	.	PUNCT
ftr-299	2306	1	if	if	SCONJ
ftr-299	2306	2	a	a	DET
ftr-299	2306	3	§	§	PROPN
ftr-299	2306	4	336(e	336(e	PROPN
ftr-299	2306	5	)	)	PUNCT
ftr-299	2306	6	election	election	NOUN
ftr-299	2306	7	is	be	AUX
ftr-299	2306	8	made	make	VERB
ftr-299	2306	9	,	,	PUNCT
ftr-299	2306	10	the	the	DET
ftr-299	2306	11	sale	sale	NOUN
ftr-299	2306	12	or	or	CCONJ
ftr-299	2306	13	exchange	exchange	NOUN
ftr-299	2306	14	of	of	ADP
ftr-299	2306	15	target	target	NOUN
ftr-299	2306	16	stock	stock	NOUN
ftr-299	2306	17	is	be	AUX
ftr-299	2306	18	disregarded	disregarded	ADJ
ftr-299	2306	19	.	.	PUNCT
ftr-299	2307	1	instead	instead	ADV
ftr-299	2307	2	,	,	PUNCT
ftr-299	2307	3	target	target	VERB
ftr-299	2307	4	(	(	PUNCT
ftr-299	2307	5	old	old	ADJ
ftr-299	2307	6	target	target	NOUN
ftr-299	2307	7	)	)	PUNCT
ftr-299	2307	8	is	be	AUX
ftr-299	2307	9	treated	treat	VERB
ftr-299	2307	10	as	as	ADP
ftr-299	2307	11	selling	sell	VERB
ftr-299	2307	12	all	all	PRON
ftr-299	2307	13	of	of	ADP
ftr-299	2307	14	its	its	PRON
ftr-299	2307	15	assets	asset	NOUN
ftr-299	2307	16	to	to	ADP
ftr-299	2307	17	an	an	DET
ftr-299	2307	18	unrelated	unrelated	ADJ
ftr-299	2307	19	corporation	corporation	NOUN
ftr-299	2307	20	in	in	ADP
ftr-299	2307	21	a	a	DET
ftr-299	2307	22	single	single	ADJ
ftr-299	2307	23	transaction	transaction	NOUN
ftr-299	2307	24	at	at	ADP
ftr-299	2307	25	the	the	DET
ftr-299	2307	26	close	close	NOUN
ftr-299	2307	27	of	of	ADP
ftr-299	2307	28	the	the	DET
ftr-299	2307	29	disposition	disposition	NOUN
ftr-299	2307	30	date	date	NOUN
ftr-299	2307	31	(	(	PUNCT
ftr-299	2307	32	the	the	DET
ftr-299	2307	33	deemed	deemed	ADJ
ftr-299	2307	34	asset	asset	NOUN
ftr-299	2307	35	disposition	disposition	NOUN
ftr-299	2307	36	)	)	PUNCT
ftr-299	2307	37	.	.	PUNCT
ftr-299	2308	1	old	old	ADJ
ftr-299	2308	2	target	target	NOUN
ftr-299	2308	3	recognizes	recognize	VERB
ftr-299	2308	4	the	the	DET
ftr-299	2308	5	deemed	deemed	ADJ
ftr-299	2308	6	disposition	disposition	NOUN
ftr-299	2308	7	tax	tax	NOUN
ftr-299	2308	8	consequences	consequence	NOUN
ftr-299	2308	9	from	from	ADP
ftr-299	2308	10	the	the	DET
ftr-299	2308	11	deemed	deemed	ADJ
ftr-299	2308	12	asset	asset	NOUN
ftr-299	2308	13	disposition	disposition	NOUN
ftr-299	2308	14	on	on	ADP
ftr-299	2308	15	the	the	DET
ftr-299	2308	16	disposition	disposition	NOUN
ftr-299	2308	17	date	date	NOUN
ftr-299	2308	18	while	while	SCONJ
ftr-299	2308	19	it	it	PRON
ftr-299	2308	20	is	be	AUX
ftr-299	2308	21	a	a	DET
ftr-299	2308	22	subsidiary	subsidiary	NOUN
ftr-299	2308	23	of	of	ADP
ftr-299	2308	24	seller	seller	NOUN
ftr-299	2308	25	.	.	PUNCT
ftr-299	2309	1	in	in	ADP
ftr-299	2309	2	the	the	DET
ftr-299	2309	3	case	case	NOUN
ftr-299	2309	4	of	of	ADP
ftr-299	2309	5	a	a	DET
ftr-299	2309	6	deemed	deemed	ADJ
ftr-299	2309	7	asset	asset	NOUN
ftr-299	2309	8	sale	sale	NOUN
ftr-299	2309	9	by	by	ADP
ftr-299	2309	10	a	a	DET
ftr-299	2309	11	subchapter	subchapter	NOUN
ftr-299	2309	12	s	s	PART
ftr-299	2309	13	corporation	corporation	NOUN
ftr-299	2309	14	,	,	PUNCT
ftr-299	2309	15	the	the	DET
ftr-299	2309	16	tax	tax	NOUN
ftr-299	2309	17	consequences	consequence	NOUN
ftr-299	2309	18	of	of	ADP
ftr-299	2309	19	the	the	DET
ftr-299	2309	20	deemed	deemed	ADJ
ftr-299	2309	21	asset	asset	NOUN
ftr-299	2309	22	sale	sale	NOUN
ftr-299	2309	23	pass	pass	VERB
ftr-299	2309	24	through	through	ADP
ftr-299	2309	25	to	to	ADP
ftr-299	2309	26	the	the	DET
ftr-299	2309	27	s	s	PART
ftr-299	2309	28	corporation	corporation	NOUN
ftr-299	2309	29	shareholders	shareholder	NOUN
ftr-299	2309	30	.	.	PUNCT
ftr-299	2310	1	see	see	VERB
ftr-299	2310	2	reg	reg	NOUN
ftr-299	2310	3	.	.	PUNCT
ftr-299	2311	1	§	§	PROPN
ftr-299	2311	2	1.336	1.336	NUM
ftr-299	2311	3	-	-	PUNCT
ftr-299	2311	4	2(b)(1)(a	2(b)(1)(a	NUM
ftr-299	2311	5	)	)	PUNCT
ftr-299	2311	6	.	.	PUNCT
ftr-299	2312	1	old	old	ADJ
ftr-299	2312	2	target	target	NOUN
ftr-299	2312	3	is	be	AUX
ftr-299	2312	4	then	then	ADV
ftr-299	2312	5	treated	treat	VERB
ftr-299	2312	6	as	as	ADP
ftr-299	2312	7	liquidating	liquidate	VERB
ftr-299	2312	8	into	into	ADP
ftr-299	2312	9	seller	seller	NOUN
ftr-299	2312	10	which	which	PRON
ftr-299	2312	11	in	in	ADP
ftr-299	2312	12	most	most	ADJ
ftr-299	2312	13	cases	case	NOUN
ftr-299	2312	14	will	will	AUX
ftr-299	2312	15	be	be	AUX
ftr-299	2312	16	treated	treat	VERB
ftr-299	2312	17	as	as	ADP
ftr-299	2312	18	a	a	DET
ftr-299	2312	19	§	§	PROPN
ftr-299	2312	20	332	332	NUM
ftr-299	2312	21	liquidation	liquidation	NOUN
ftr-299	2312	22	to	to	ADP
ftr-299	2312	23	which	which	PRON
ftr-299	2312	24	§	§	PROPN
ftr-299	2312	25	337	337	NUM
ftr-299	2312	26	(	(	PUNCT
ftr-299	2312	27	or	or	CCONJ
ftr-299	2312	28	§	§	PROPN
ftr-299	2312	29	336	336	NUM
ftr-299	2312	30	)	)	PUNCT
ftr-299	2312	31	applies	apply	VERB
ftr-299	2312	32	.	.	PUNCT
ftr-299	2313	1	additionally	additionally	ADV
ftr-299	2313	2	,	,	PUNCT
ftr-299	2313	3	the	the	DET
ftr-299	2313	4	deemed	deemed	ADJ
ftr-299	2313	5	purchase	purchase	NOUN
ftr-299	2313	6	of	of	ADP
ftr-299	2313	7	the	the	DET
ftr-299	2313	8	assets	asset	NOUN
ftr-299	2313	9	of	of	ADP
ftr-299	2313	10	old	old	ADJ
ftr-299	2313	11	target	target	NOUN
ftr-299	2313	12	by	by	ADP
ftr-299	2313	13	new	new	ADJ
ftr-299	2313	14	target	target	NOUN
ftr-299	2313	15	constitutes	constitute	VERB
ftr-299	2313	16	a	a	DET
ftr-299	2313	17	deemed	deemed	ADJ
ftr-299	2313	18	purchase	purchase	NOUN
ftr-299	2313	19	of	of	ADP
ftr-299	2313	20	any	any	DET
ftr-299	2313	21	subsidiary	subsidiary	NOUN
ftr-299	2313	22	stock	stock	NOUN
ftr-299	2313	23	owned	own	VERB
ftr-299	2313	24	by	by	ADP
ftr-299	2313	25	target	target	NOUN
ftr-299	2313	26	,	,	PUNCT
ftr-299	2313	27	and	and	CCONJ
ftr-299	2313	28	a	a	DET
ftr-299	2313	29	§	§	PROPN
ftr-299	2313	30	336(e	336(e	PROPN
ftr-299	2313	31	)	)	PUNCT
ftr-299	2313	32	election	election	NOUN
ftr-299	2313	33	may	may	AUX
ftr-299	2313	34	be	be	AUX
ftr-299	2313	35	made	make	VERB
ftr-299	2313	36	for	for	ADP
ftr-299	2313	37	the	the	DET
ftr-299	2313	38	deemed	deemed	ADJ
ftr-299	2313	39	purchase	purchase	NOUN
ftr-299	2313	40	of	of	ADP
ftr-299	2313	41	the	the	DET
ftr-299	2313	42	stock	stock	NOUN
ftr-299	2313	43	of	of	ADP
ftr-299	2313	44	a	a	DET
ftr-299	2313	45	target	target	NOUN
ftr-299	2313	46	subsidiary	subsidiary	NOUN
ftr-299	2313	47	if	if	SCONJ
ftr-299	2313	48	it	it	PRON
ftr-299	2313	49	constitutes	constitute	VERB
ftr-299	2313	50	a	a	DET
ftr-299	2313	51	qualified	qualified	ADJ
ftr-299	2313	52	stock	stock	NOUN
ftr-299	2313	53	disposition	disposition	NOUN
ftr-299	2313	54	.	.	PUNCT
ftr-299	2314	1	a	a	DET
ftr-299	2314	2	§	§	PROPN
ftr-299	2314	3	336(e	336(e	PROPN
ftr-299	2314	4	)	)	PUNCT
ftr-299	2314	5	election	election	NOUN
ftr-299	2314	6	generally	generally	ADV
ftr-299	2314	7	does	do	AUX
ftr-299	2314	8	not	not	PART
ftr-299	2314	9	affect	affect	VERB
ftr-299	2314	10	the	the	DET
ftr-299	2314	11	tax	tax	NOUN
ftr-299	2314	12	consequences	consequence	NOUN
ftr-299	2314	13	,	,	PUNCT
ftr-299	2314	14	e.g.	e.g.	ADV
ftr-299	2314	15	,	,	PUNCT
ftr-299	2314	16	stock	stock	NOUN
ftr-299	2314	17	basis	basis	NOUN
ftr-299	2314	18	,	,	PUNCT
ftr-299	2314	19	to	to	ADP
ftr-299	2314	20	a	a	DET
ftr-299	2314	21	purchaser	purchaser	NOUN
ftr-299	2314	22	of	of	ADP
ftr-299	2314	23	target	target	NOUN
ftr-299	2314	24	stock	stock	NOUN
ftr-299	2314	25	.	.	PUNCT
ftr-299	2315	1			NOUN
ftr-299	2315	2	distributions	distribution	NOUN
ftr-299	2315	3	of	of	ADP
ftr-299	2315	4	target	target	NOUN
ftr-299	2315	5	stock	stock	NOUN
ftr-299	2315	6	not	not	PART
ftr-299	2315	7	subject	subject	ADJ
ftr-299	2315	8	to	to	ADP
ftr-299	2315	9	§	§	PROPN
ftr-299	2315	10	355	355	NUM
ftr-299	2315	11	.	.	PUNCT
ftr-299	2316	1	a	a	DET
ftr-299	2316	2	§	§	PROPN
ftr-299	2316	3	336(e	336(e	PROPN
ftr-299	2316	4	)	)	PUNCT
ftr-299	2316	5	election	election	NOUN
ftr-299	2316	6	can	can	AUX
ftr-299	2316	7	be	be	AUX
ftr-299	2316	8	made	make	VERB
ftr-299	2316	9	for	for	ADP
ftr-299	2316	10	a	a	DET
ftr-299	2316	11	taxable	taxable	ADJ
ftr-299	2316	12	distribution	distribution	NOUN
ftr-299	2316	13	of	of	ADP
ftr-299	2316	14	target	target	NOUN
ftr-299	2316	15	stock	stock	NOUN
ftr-299	2316	16	(	(	PUNCT
ftr-299	2316	17	e.g.	e.g.	ADV
ftr-299	2316	18	,	,	PUNCT
ftr-299	2316	19	dividend	dividend	NOUN
ftr-299	2316	20	,	,	PUNCT
ftr-299	2316	21	redemption	redemption	NOUN
ftr-299	2316	22	,	,	PUNCT
ftr-299	2316	23	liquidation	liquidation	NOUN
ftr-299	2316	24	)	)	PUNCT
ftr-299	2316	25	,	,	PUNCT
ftr-299	2316	26	but	but	CCONJ
ftr-299	2316	27	the	the	DET
ftr-299	2316	28	election	election	NOUN
ftr-299	2316	29	does	do	AUX
ftr-299	2316	30	not	not	PART
ftr-299	2316	31	affect	affect	VERB
ftr-299	2316	32	the	the	DET
ftr-299	2316	33	tax	tax	NOUN
ftr-299	2316	34	treatment	treatment	NOUN
ftr-299	2316	35	of	of	ADP
ftr-299	2316	36	the	the	DET
ftr-299	2316	37	shareholders	shareholder	NOUN
ftr-299	2316	38	.	.	PUNCT
ftr-299	2317	1	special	special	ADJ
ftr-299	2317	2	rules	rule	NOUN
ftr-299	2317	3	assure	assure	VERB
ftr-299	2317	4	that	that	SCONJ
ftr-299	2317	5	the	the	DET
ftr-299	2317	6	tax	tax	NOUN
ftr-299	2317	7	consequences	consequence	NOUN
ftr-299	2317	8	to	to	ADP
ftr-299	2317	9	a	a	DET
ftr-299	2317	10	distributee	distributee	NOUN
ftr-299	2317	11	are	be	AUX
ftr-299	2317	12	the	the	DET
ftr-299	2317	13	same	same	ADJ
ftr-299	2317	14	as	as	SCONJ
ftr-299	2317	15	if	if	SCONJ
ftr-299	2317	16	no	no	DET
ftr-299	2317	17	§	§	PROPN
ftr-299	2317	18	336(e	336(e	PROPN
ftr-299	2317	19	)	)	PUNCT
ftr-299	2317	20	election	election	NOUN
ftr-299	2317	21	was	be	AUX
ftr-299	2317	22	made	make	VERB
ftr-299	2317	23	.	.	PUNCT
ftr-299	2318	1	if	if	SCONJ
ftr-299	2318	2	a	a	DET
ftr-299	2318	3	distribution	distribution	NOUN
ftr-299	2318	4	is	be	AUX
ftr-299	2318	5	a	a	DET
ftr-299	2318	6	qualified	qualified	ADJ
ftr-299	2318	7	stock	stock	NOUN
ftr-299	2318	8	disposition	disposition	NOUN
ftr-299	2318	9	,	,	PUNCT
ftr-299	2318	10	the	the	DET
ftr-299	2318	11	distributing	distribute	VERB
ftr-299	2318	12	corporation	corporation	NOUN
ftr-299	2318	13	is	be	AUX
ftr-299	2318	14	treated	treat	VERB
ftr-299	2318	15	as	as	ADP
ftr-299	2318	16	purchasing	purchase	VERB
ftr-299	2318	17	from	from	ADP
ftr-299	2318	18	new	new	ADJ
ftr-299	2318	19	target	target	NOUN
ftr-299	2318	20	(	(	PUNCT
ftr-299	2318	21	immediately	immediately	ADV
ftr-299	2318	22	after	after	ADP
ftr-299	2318	23	the	the	DET
ftr-299	2318	24	deemed	deemed	ADJ
ftr-299	2318	25	liquidation	liquidation	NOUN
ftr-299	2318	26	of	of	ADP
ftr-299	2318	27	old	old	ADJ
ftr-299	2318	28	target	target	NOUN
ftr-299	2318	29	)	)	PUNCT
ftr-299	2318	30	the	the	DET
ftr-299	2318	31	amount	amount	NOUN
ftr-299	2318	32	of	of	ADP
ftr-299	2318	33	stock	stock	NOUN
ftr-299	2318	34	distributed	distribute	VERB
ftr-299	2318	35	and	and	CCONJ
ftr-299	2318	36	to	to	PART
ftr-299	2318	37	have	have	AUX
ftr-299	2318	38	distributed	distribute	VERB
ftr-299	2318	39	the	the	DET
ftr-299	2318	40	new	new	ADJ
ftr-299	2318	41	target	target	NOUN
ftr-299	2318	42	stock	stock	NOUN
ftr-299	2318	43	to	to	ADP
ftr-299	2318	44	its	its	PRON
ftr-299	2318	45	shareholders	shareholder	NOUN
ftr-299	2318	46	.	.	PUNCT
ftr-299	2319	1	the	the	DET
ftr-299	2319	2	distributing	distribute	VERB
ftr-299	2319	3	corporation	corporation	NOUN
ftr-299	2319	4	recognizes	recognize	VERB
ftr-299	2319	5	no	no	DET
ftr-299	2319	6	gain	gain	NOUN
ftr-299	2319	7	or	or	CCONJ
ftr-299	2319	8	loss	loss	NOUN
ftr-299	2319	9	on	on	ADP
ftr-299	2319	10	the	the	DET
ftr-299	2319	11	distribution	distribution	NOUN
ftr-299	2319	12	(	(	PUNCT
ftr-299	2319	13	old	old	ADJ
ftr-299	2319	14	target	target	NOUN
ftr-299	2319	15	having	having	AUX
ftr-299	2319	16	recognized	recognize	VERB
ftr-299	2319	17	gain	gain	NOUN
ftr-299	2319	18	on	on	ADP
ftr-299	2319	19	the	the	DET
ftr-299	2319	20	deemed	deemed	ADJ
ftr-299	2319	21	asset	asset	NOUN
ftr-299	2319	22	sale	sale	NOUN
ftr-299	2319	23	)	)	PUNCT
ftr-299	2319	24	.	.	PUNCT
ftr-299	2320	1	reg	reg	NOUN
ftr-299	2320	2	.	.	PUNCT
ftr-299	2321	1	§	§	PROPN
ftr-299	2321	2	1.336	1.336	NUM
ftr-299	2321	3	-	-	SYM
ftr-299	2321	4	2(b)(1)(iv	2(b)(1)(iv	NUM
ftr-299	2321	5	)	)	PUNCT
ftr-299	2321	6	.	.	PUNCT
ftr-299	2322	1	if	if	SCONJ
ftr-299	2322	2	the	the	DET
ftr-299	2322	3	distribution	distribution	NOUN
ftr-299	2322	4	is	be	AUX
ftr-299	2322	5	a	a	DET
ftr-299	2322	6	§	§	ADJ
ftr-299	2322	7	301	301	NUM
ftr-299	2322	8	distribution	distribution	NOUN
ftr-299	2322	9	,	,	PUNCT
ftr-299	2322	10	the	the	DET
ftr-299	2322	11	portion	portion	NOUN
ftr-299	2322	12	that	that	PRON
ftr-299	2322	13	is	be	AUX
ftr-299	2322	14	a	a	DET
ftr-299	2322	15	dividend	dividend	NOUN
ftr-299	2322	16	may	may	AUX
ftr-299	2322	17	be	be	AUX
ftr-299	2322	18	affected	affect	VERB
ftr-299	2322	19	by	by	ADP
ftr-299	2322	20	the	the	DET
ftr-299	2322	21	difference	difference	NOUN
ftr-299	2322	22	336	336	NUM
ftr-299	2322	23	florida	florida	PROPN
ftr-299	2322	24	tax	tax	NOUN
ftr-299	2322	25	review	review	NOUN
ftr-299	2323	1	[	[	X
ftr-299	2323	2	vol	vol	NOUN
ftr-299	2323	3	.	.	PUNCT
ftr-299	2324	1	15:5	15:5	NUM
ftr-299	2324	2	between	between	ADP
ftr-299	2324	3	(	(	PUNCT
ftr-299	2324	4	1	1	X
ftr-299	2324	5	)	)	PUNCT
ftr-299	2324	6	the	the	DET
ftr-299	2324	7	§	§	ADJ
ftr-299	2324	8	311	311	NUM
ftr-299	2324	9	gain	gain	NOUN
ftr-299	2324	10	,	,	PUNCT
ftr-299	2324	11	and	and	CCONJ
ftr-299	2324	12	thus	thus	ADV
ftr-299	2324	13	e&p	e&p	PROPN
ftr-299	2324	14	,	,	PUNCT
ftr-299	2324	15	that	that	PRON
ftr-299	2324	16	would	would	AUX
ftr-299	2324	17	have	have	AUX
ftr-299	2324	18	been	be	AUX
ftr-299	2324	19	recognized	recognize	VERB
ftr-299	2324	20	on	on	ADP
ftr-299	2324	21	a	a	DET
ftr-299	2324	22	stock	stock	NOUN
ftr-299	2324	23	distribution	distribution	NOUN
ftr-299	2324	24	and	and	CCONJ
ftr-299	2324	25	(	(	PUNCT
ftr-299	2324	26	2	2	X
ftr-299	2324	27	)	)	PUNCT
ftr-299	2324	28	the	the	DET
ftr-299	2324	29	gain	gain	NOUN
ftr-299	2324	30	,	,	PUNCT
ftr-299	2324	31	and	and	CCONJ
ftr-299	2324	32	thus	thus	ADV
ftr-299	2324	33	e&p	e&p	PROPN
ftr-299	2324	34	,	,	PUNCT
ftr-299	2324	35	that	that	PRON
ftr-299	2324	36	results	result	VERB
ftr-299	2324	37	from	from	ADP
ftr-299	2324	38	the	the	DET
ftr-299	2324	39	deemed	deemed	ADJ
ftr-299	2324	40	asset	asset	NOUN
ftr-299	2324	41	disposition	disposition	NOUN
ftr-299	2324	42	and	and	CCONJ
ftr-299	2324	43	liquidation	liquidation	NOUN
ftr-299	2324	44	of	of	ADP
ftr-299	2324	45	target	target	NOUN
ftr-299	2324	46	.	.	PUNCT
ftr-299	2325	1	see	see	VERB
ftr-299	2325	2	reg	reg	NOUN
ftr-299	2325	3	.	.	PUNCT
ftr-299	2326	1	§	§	PROPN
ftr-299	2326	2	1.336	1.336	NUM
ftr-299	2326	3	-	-	SYM
ftr-299	2326	4	2(c	2(c	NUM
ftr-299	2326	5	)	)	PUNCT
ftr-299	2326	6	.	.	PUNCT
ftr-299	2327	1	realized	realize	VERB
ftr-299	2327	2	losses	loss	NOUN
ftr-299	2327	3	on	on	ADP
ftr-299	2327	4	the	the	DET
ftr-299	2327	5	deemed	deemed	ADJ
ftr-299	2327	6	asset	asset	NOUN
ftr-299	2327	7	disposition	disposition	NOUN
ftr-299	2327	8	are	be	AUX
ftr-299	2327	9	allowed	allow	VERB
ftr-299	2327	10	to	to	PART
ftr-299	2327	11	offset	offset	VERB
ftr-299	2327	12	realized	realize	VERB
ftr-299	2327	13	gains	gain	NOUN
ftr-299	2327	14	,	,	PUNCT
ftr-299	2327	15	reg	reg	NOUN
ftr-299	2327	16	.	.	PUNCT
ftr-299	2328	1	§	§	PROPN
ftr-299	2328	2	1.336	1.336	NUM
ftr-299	2328	3	-	-	PUNCT
ftr-299	2328	4	2(b)(1)(i)(b)(2)(i	2(b)(1)(i)(b)(2)(i	NUM
ftr-299	2328	5	)	)	PUNCT
ftr-299	2328	6	.	.	PUNCT
ftr-299	2329	1	however	however	ADV
ftr-299	2329	2	,	,	PUNCT
ftr-299	2329	3	the	the	DET
ftr-299	2329	4	regulations	regulation	NOUN
ftr-299	2329	5	disallow	disallow	VERB
ftr-299	2329	6	a	a	DET
ftr-299	2329	7	net	net	ADJ
ftr-299	2329	8	loss	loss	NOUN
ftr-299	2329	9	recognized	recognize	VERB
ftr-299	2329	10	on	on	ADP
ftr-299	2329	11	the	the	DET
ftr-299	2329	12	deemed	deemed	ADJ
ftr-299	2329	13	asset	asset	NOUN
ftr-299	2329	14	disposition	disposition	NOUN
ftr-299	2329	15	in	in	ADP
ftr-299	2329	16	proportion	proportion	NOUN
ftr-299	2329	17	to	to	ADP
ftr-299	2329	18	the	the	DET
ftr-299	2329	19	amount	amount	NOUN
ftr-299	2329	20	of	of	ADP
ftr-299	2329	21	stock	stock	NOUN
ftr-299	2329	22	disposed	dispose	VERB
ftr-299	2329	23	of	of	ADP
ftr-299	2329	24	by	by	ADP
ftr-299	2329	25	the	the	DET
ftr-299	2329	26	seller	seller	NOUN
ftr-299	2329	27	in	in	ADP
ftr-299	2329	28	one	one	NUM
ftr-299	2329	29	or	or	CCONJ
ftr-299	2329	30	more	more	ADJ
ftr-299	2329	31	distributions	distribution	NOUN
ftr-299	2329	32	during	during	ADP
ftr-299	2329	33	the	the	DET
ftr-299	2329	34	12	12	NUM
ftr-299	2329	35	-	-	PUNCT
ftr-299	2329	36	month	month	NOUN
ftr-299	2329	37	disposition	disposition	NOUN
ftr-299	2329	38	period	period	NOUN
ftr-299	2329	39	.	.	PUNCT
ftr-299	2330	1	reg	reg	NOUN
ftr-299	2330	2	.	.	PUNCT
ftr-299	2331	1	§	§	PROPN
ftr-299	2331	2	1.336	1.336	NUM
ftr-299	2331	3	-	-	PUNCT
ftr-299	2331	4	2(b)(1)(i)(b)(2)(ii	2(b)(1)(i)(b)(2)(ii	NUM
ftr-299	2331	5	)	)	PUNCT
ftr-299	2331	6	.	.	PUNCT
ftr-299	2332	1			PROPN
ftr-299	2332	2	section	section	NOUN
ftr-299	2332	3	355	355	NUM
ftr-299	2332	4	distributions	distribution	NOUN
ftr-299	2332	5	.	.	PUNCT
ftr-299	2333	1	the	the	DET
ftr-299	2333	2	regulations	regulation	NOUN
ftr-299	2333	3	allow	allow	VERB
ftr-299	2333	4	a	a	DET
ftr-299	2333	5	corporation	corporation	NOUN
ftr-299	2333	6	that	that	PRON
ftr-299	2333	7	would	would	AUX
ftr-299	2333	8	otherwise	otherwise	ADV
ftr-299	2333	9	recognize	recognize	VERB
ftr-299	2333	10	gain	gain	NOUN
ftr-299	2333	11	with	with	ADP
ftr-299	2333	12	respect	respect	NOUN
ftr-299	2333	13	to	to	ADP
ftr-299	2333	14	a	a	DET
ftr-299	2333	15	qualified	qualified	ADJ
ftr-299	2333	16	stock	stock	NOUN
ftr-299	2333	17	disposition	disposition	NOUN
ftr-299	2333	18	resulting	result	VERB
ftr-299	2333	19	,	,	PUNCT
ftr-299	2333	20	in	in	ADP
ftr-299	2333	21	whole	whole	NOUN
ftr-299	2333	22	or	or	CCONJ
ftr-299	2333	23	in	in	ADP
ftr-299	2333	24	part	part	NOUN
ftr-299	2333	25	,	,	PUNCT
ftr-299	2333	26	from	from	ADP
ftr-299	2333	27	a	a	DET
ftr-299	2333	28	disposition	disposition	NOUN
ftr-299	2333	29	described	describe	VERB
ftr-299	2333	30	in	in	ADP
ftr-299	2333	31	§	§	PROPN
ftr-299	2333	32	355(d)(2	355(d)(2	NUM
ftr-299	2333	33	)	)	PUNCT
ftr-299	2333	34	or	or	CCONJ
ftr-299	2333	35	(	(	PUNCT
ftr-299	2333	36	e)(2	e)(2	NOUN
ftr-299	2333	37	)	)	PUNCT
ftr-299	2333	38	to	to	PART
ftr-299	2333	39	make	make	VERB
ftr-299	2333	40	a	a	DET
ftr-299	2333	41	§	§	ADJ
ftr-299	2333	42	336(e	336(e	PROPN
ftr-299	2333	43	)	)	PUNCT
ftr-299	2333	44	election	election	NOUN
ftr-299	2333	45	.	.	PUNCT
ftr-299	2334	1	however	however	ADV
ftr-299	2334	2	,	,	PUNCT
ftr-299	2334	3	to	to	PART
ftr-299	2334	4	preserve	preserve	VERB
ftr-299	2334	5	the	the	DET
ftr-299	2334	6	e&p	e&p	PROPN
ftr-299	2334	7	allocation	allocation	NOUN
ftr-299	2334	8	consequences	consequence	NOUN
ftr-299	2334	9	of	of	ADP
ftr-299	2334	10	a	a	DET
ftr-299	2334	11	§	§	ADJ
ftr-299	2334	12	355	355	NUM
ftr-299	2334	13	distribution	distribution	NOUN
ftr-299	2334	14	under	under	ADP
ftr-299	2334	15	reg	reg	NOUN
ftr-299	2334	16	.	.	PUNCT
ftr-299	2335	1	§	§	PROPN
ftr-299	2335	2	1.312	1.312	NUM
ftr-299	2335	3	-	-	SYM
ftr-299	2335	4	10	10	NUM
ftr-299	2335	5	,	,	PUNCT
ftr-299	2335	6	the	the	DET
ftr-299	2335	7	regulations	regulation	NOUN
ftr-299	2335	8	provide	provide	VERB
ftr-299	2335	9	special	special	ADJ
ftr-299	2335	10	rules	rule	NOUN
ftr-299	2335	11	.	.	PUNCT
ftr-299	2336	1	old	old	ADJ
ftr-299	2336	2	target	target	NOUN
ftr-299	2336	3	is	be	AUX
ftr-299	2336	4	not	not	PART
ftr-299	2336	5	deemed	deem	VERB
ftr-299	2336	6	to	to	PART
ftr-299	2336	7	liquidate	liquidate	VERB
ftr-299	2336	8	into	into	ADP
ftr-299	2336	9	the	the	DET
ftr-299	2336	10	distributing	distribute	VERB
ftr-299	2336	11	corporation	corporation	NOUN
ftr-299	2336	12	,	,	PUNCT
ftr-299	2336	13	but	but	CCONJ
ftr-299	2336	14	is	be	AUX
ftr-299	2336	15	treated	treat	VERB
ftr-299	2336	16	as	as	ADP
ftr-299	2336	17	acquiring	acquire	VERB
ftr-299	2336	18	all	all	PRON
ftr-299	2336	19	of	of	ADP
ftr-299	2336	20	its	its	PRON
ftr-299	2336	21	assets	asset	NOUN
ftr-299	2336	22	from	from	ADP
ftr-299	2336	23	an	an	DET
ftr-299	2336	24	unrelated	unrelated	ADJ
ftr-299	2336	25	person	person	NOUN
ftr-299	2336	26	and	and	CCONJ
ftr-299	2336	27	the	the	DET
ftr-299	2336	28	distributing	distribute	VERB
ftr-299	2336	29	corporation	corporation	NOUN
ftr-299	2336	30	is	be	AUX
ftr-299	2336	31	treated	treat	VERB
ftr-299	2336	32	as	as	ADP
ftr-299	2336	33	distributing	distribute	VERB
ftr-299	2336	34	the	the	DET
ftr-299	2336	35	stock	stock	NOUN
ftr-299	2336	36	of	of	ADP
ftr-299	2336	37	the	the	DET
ftr-299	2336	38	controlled	control	VERB
ftr-299	2336	39	corporation	corporation	NOUN
ftr-299	2336	40	(	(	PUNCT
ftr-299	2336	41	old	old	ADJ
ftr-299	2336	42	target	target	NOUN
ftr-299	2336	43	)	)	PUNCT
ftr-299	2336	44	to	to	ADP
ftr-299	2336	45	its	its	PRON
ftr-299	2336	46	shareholders	shareholder	NOUN
ftr-299	2336	47	.	.	PUNCT
ftr-299	2337	1	reg	reg	NOUN
ftr-299	2337	2	.	.	PUNCT
ftr-299	2338	1	§	§	PROPN
ftr-299	2338	2	1.336	1.336	NUM
ftr-299	2338	3	-	-	PUNCT
ftr-299	2338	4	2(b)(2)(i)(a	2(b)(2)(i)(a	NUM
ftr-299	2338	5	)	)	PUNCT
ftr-299	2338	6	.	.	PUNCT
ftr-299	2339	1	because	because	SCONJ
ftr-299	2339	2	the	the	DET
ftr-299	2339	3	controlled	control	VERB
ftr-299	2339	4	corporation	corporation	NOUN
ftr-299	2339	5	(	(	PUNCT
ftr-299	2339	6	old	old	ADJ
ftr-299	2339	7	target	target	NOUN
ftr-299	2339	8	)	)	PUNCT
ftr-299	2339	9	is	be	AUX
ftr-299	2339	10	not	not	PART
ftr-299	2339	11	treated	treat	VERB
ftr-299	2339	12	as	as	ADP
ftr-299	2339	13	liquidated	liquidate	VERB
ftr-299	2339	14	,	,	PUNCT
ftr-299	2339	15	it	it	PRON
ftr-299	2339	16	will	will	AUX
ftr-299	2339	17	retain	retain	VERB
ftr-299	2339	18	its	its	PRON
ftr-299	2339	19	tax	tax	NOUN
ftr-299	2339	20	attributes	attribute	NOUN
ftr-299	2339	21	despite	despite	SCONJ
ftr-299	2339	22	the	the	DET
ftr-299	2339	23	§	§	PROPN
ftr-299	2339	24	336(e	336(e	PROPN
ftr-299	2339	25	)	)	PUNCT
ftr-299	2339	26	election	election	NOUN
ftr-299	2339	27	.	.	PUNCT
ftr-299	2340	1	furthermore	furthermore	ADV
ftr-299	2340	2	,	,	PUNCT
ftr-299	2340	3	the	the	DET
ftr-299	2340	4	controlled	control	VERB
ftr-299	2340	5	corporation	corporation	NOUN
ftr-299	2340	6	will	will	AUX
ftr-299	2340	7	take	take	VERB
ftr-299	2340	8	into	into	ADP
ftr-299	2340	9	account	account	NOUN
ftr-299	2340	10	the	the	DET
ftr-299	2340	11	effects	effect	NOUN
ftr-299	2340	12	of	of	ADP
ftr-299	2340	13	the	the	DET
ftr-299	2340	14	deemed	deemed	ADJ
ftr-299	2340	15	asset	asset	NOUN
ftr-299	2340	16	disposition	disposition	NOUN
ftr-299	2340	17	to	to	PART
ftr-299	2340	18	adjust	adjust	VERB
ftr-299	2340	19	its	its	PRON
ftr-299	2340	20	e&p	e&p	PROPN
ftr-299	2340	21	immediately	immediately	ADV
ftr-299	2340	22	before	before	ADP
ftr-299	2340	23	allocating	allocate	VERB
ftr-299	2340	24	e&p	e&p	PROPN
ftr-299	2340	25	pursuant	pursuant	ADV
ftr-299	2340	26	to	to	ADP
ftr-299	2340	27	reg	reg	PROPN
ftr-299	2340	28	.	.	PUNCT
ftr-299	2341	1	§	§	PROPN
ftr-299	2341	2	1.312	1.312	NUM
ftr-299	2341	3	-	-	SYM
ftr-299	2341	4	10	10	NUM
ftr-299	2341	5	.	.	PUNCT
ftr-299	2342	1	reg	reg	NOUN
ftr-299	2342	2	.	.	PUNCT
ftr-299	2343	1	§	§	PROPN
ftr-299	2343	2	1.336	1.336	NUM
ftr-299	2343	3	-	-	PUNCT
ftr-299	2343	4	2(b)(2)(vi	2(b)(2)(vi	NUM
ftr-299	2343	5	)	)	PUNCT
ftr-299	2343	6	.	.	PUNCT
ftr-299	2344	1	net	net	ADJ
ftr-299	2344	2	losses	loss	NOUN
ftr-299	2344	3	from	from	ADP
ftr-299	2344	4	the	the	DET
ftr-299	2344	5	deemed	deemed	ADJ
ftr-299	2344	6	asset	asset	NOUN
ftr-299	2344	7	sale	sale	NOUN
ftr-299	2344	8	will	will	AUX
ftr-299	2344	9	be	be	AUX
ftr-299	2344	10	recognized	recognize	VERB
ftr-299	2344	11	only	only	ADV
ftr-299	2344	12	in	in	ADP
ftr-299	2344	13	relation	relation	NOUN
ftr-299	2344	14	to	to	ADP
ftr-299	2344	15	the	the	DET
ftr-299	2344	16	amount	amount	NOUN
ftr-299	2344	17	of	of	ADP
ftr-299	2344	18	stock	stock	NOUN
ftr-299	2344	19	sold	sell	VERB
ftr-299	2344	20	or	or	CCONJ
ftr-299	2344	21	exchanged	exchange	VERB
ftr-299	2344	22	in	in	ADP
ftr-299	2344	23	the	the	DET
ftr-299	2344	24	qualified	qualified	ADJ
ftr-299	2344	25	stock	stock	NOUN
ftr-299	2344	26	disposition	disposition	NOUN
ftr-299	2344	27	during	during	ADP
ftr-299	2344	28	the	the	DET
ftr-299	2344	29	12	12	NUM
ftr-299	2344	30	-	-	PUNCT
ftr-299	2344	31	month	month	NOUN
ftr-299	2344	32	disposition	disposition	NOUN
ftr-299	2344	33	period	period	NOUN
ftr-299	2344	34	.	.	PUNCT
ftr-299	2345	1	reg	reg	NOUN
ftr-299	2345	2	.	.	PUNCT
ftr-299	2346	1	§	§	PROPN
ftr-299	2346	2	§	§	PROPN
ftr-299	2346	3	1.336	1.336	NUM
ftr-299	2346	4	-	-	PUNCT
ftr-299	2346	5	2(b)(2)(i)(b)(2)(iii	2(b)(2)(i)(b)(2)(iii	NUM
ftr-299	2346	6	)	)	PUNCT
ftr-299	2346	7	.	.	PUNCT
ftr-299	2347	1	however	however	ADV
ftr-299	2347	2	,	,	PUNCT
ftr-299	2347	3	if	if	SCONJ
ftr-299	2347	4	the	the	DET
ftr-299	2347	5	controlled	control	VERB
ftr-299	2347	6	corporation	corporation	NOUN
ftr-299	2347	7	(	(	PUNCT
ftr-299	2347	8	old	old	ADJ
ftr-299	2347	9	target	target	NOUN
ftr-299	2347	10	)	)	PUNCT
ftr-299	2347	11	has	have	VERB
ftr-299	2347	12	any	any	DET
ftr-299	2347	13	subsidiaries	subsidiary	NOUN
ftr-299	2347	14	for	for	ADP
ftr-299	2347	15	which	which	PRON
ftr-299	2347	16	a	a	DET
ftr-299	2347	17	§	§	PROPN
ftr-299	2347	18	336(e	336(e	PROPN
ftr-299	2347	19	)	)	PUNCT
ftr-299	2347	20	election	election	NOUN
ftr-299	2347	21	is	be	AUX
ftr-299	2347	22	made	make	VERB
ftr-299	2347	23	,	,	PUNCT
ftr-299	2347	24	the	the	DET
ftr-299	2347	25	general	general	NOUN
ftr-299	2347	26	deemed	deem	VERB
ftr-299	2347	27	asset	asset	NOUN
ftr-299	2347	28	disposition	disposition	NOUN
ftr-299	2347	29	methodology	methodology	NOUN
ftr-299	2347	30	shall	shall	AUX
ftr-299	2347	31	apply	apply	VERB
ftr-299	2347	32	.	.	PUNCT
ftr-299	2348	1	this	this	PRON
ftr-299	2348	2	prevents	prevent	VERB
ftr-299	2348	3	taxpayers	taxpayer	NOUN
ftr-299	2348	4	from	from	ADP
ftr-299	2348	5	effectively	effectively	ADV
ftr-299	2348	6	electing	elect	VERB
ftr-299	2348	7	whether	whether	SCONJ
ftr-299	2348	8	the	the	DET
ftr-299	2348	9	attributes	attribute	NOUN
ftr-299	2348	10	of	of	ADP
ftr-299	2348	11	the	the	DET
ftr-299	2348	12	lower	low	ADJ
ftr-299	2348	13	tier	tier	NOUN
ftr-299	2348	14	subsidiary	subsidiary	NOUN
ftr-299	2348	15	become	become	VERB
ftr-299	2348	16	those	those	PRON
ftr-299	2348	17	of	of	ADP
ftr-299	2348	18	target	target	NOUN
ftr-299	2348	19	,	,	PUNCT
ftr-299	2348	20	by	by	ADP
ftr-299	2348	21	doing	do	VERB
ftr-299	2348	22	an	an	DET
ftr-299	2348	23	actual	actual	ADJ
ftr-299	2348	24	sale	sale	NOUN
ftr-299	2348	25	of	of	ADP
ftr-299	2348	26	target	target	NOUN
ftr-299	2348	27	subsidiary	subsidiary	NOUN
ftr-299	2348	28	’s	’s	PART
ftr-299	2348	29	assets	asset	NOUN
ftr-299	2348	30	followed	follow	VERB
ftr-299	2348	31	by	by	ADP
ftr-299	2348	32	a	a	DET
ftr-299	2348	33	liquidation	liquidation	NOUN
ftr-299	2348	34	of	of	ADP
ftr-299	2348	35	target	target	NOUN
ftr-299	2348	36	subsidiary	subsidiary	NOUN
ftr-299	2348	37	,	,	PUNCT
ftr-299	2348	38	or	or	CCONJ
ftr-299	2348	39	remain	remain	VERB
ftr-299	2348	40	with	with	ADP
ftr-299	2348	41	target	target	NOUN
ftr-299	2348	42	subsidiary	subsidiary	NOUN
ftr-299	2348	43	,	,	PUNCT
ftr-299	2348	44	by	by	ADP
ftr-299	2348	45	making	make	VERB
ftr-299	2348	46	a	a	DET
ftr-299	2348	47	§	§	PROPN
ftr-299	2348	48	336(e	336(e	PROPN
ftr-299	2348	49	)	)	PUNCT
ftr-299	2348	50	election	election	NOUN
ftr-299	2348	51	for	for	ADP
ftr-299	2348	52	target	target	NOUN
ftr-299	2348	53	subsidiary	subsidiary	NOUN
ftr-299	2348	54	.	.	PUNCT
ftr-299	2349	1			PROPN
ftr-299	2349	2	intragroup	intragroup	PROPN
ftr-299	2349	3	transfers	transfer	NOUN
ftr-299	2349	4	prior	prior	ADV
ftr-299	2349	5	to	to	ADP
ftr-299	2349	6	external	external	ADJ
ftr-299	2349	7	dispositions	disposition	NOUN
ftr-299	2349	8	.	.	PUNCT
ftr-299	2350	1	if	if	SCONJ
ftr-299	2350	2	target	target	NOUN
ftr-299	2350	3	stock	stock	NOUN
ftr-299	2350	4	is	be	AUX
ftr-299	2350	5	transferred	transfer	VERB
ftr-299	2350	6	within	within	ADP
ftr-299	2350	7	an	an	DET
ftr-299	2350	8	affiliated	affiliated	ADJ
ftr-299	2350	9	group	group	NOUN
ftr-299	2350	10	and	and	CCONJ
ftr-299	2350	11	is	be	AUX
ftr-299	2350	12	then	then	ADV
ftr-299	2350	13	transferred	transfer	VERB
ftr-299	2350	14	outside	outside	ADP
ftr-299	2350	15	the	the	DET
ftr-299	2350	16	affiliated	affiliated	ADJ
ftr-299	2350	17	group	group	NOUN
ftr-299	2350	18	,	,	PUNCT
ftr-299	2350	19	a	a	DET
ftr-299	2350	20	§	§	PROPN
ftr-299	2350	21	336(e	336(e	PROPN
ftr-299	2350	22	)	)	PUNCT
ftr-299	2350	23	election	election	NOUN
ftr-299	2350	24	is	be	AUX
ftr-299	2350	25	not	not	PART
ftr-299	2350	26	available	available	ADJ
ftr-299	2350	27	for	for	ADP
ftr-299	2350	28	the	the	DET
ftr-299	2350	29	intragroup	intragroup	NOUN
ftr-299	2350	30	transfer	transfer	NOUN
ftr-299	2350	31	(	(	PUNCT
ftr-299	2350	32	because	because	SCONJ
ftr-299	2350	33	a	a	DET
ftr-299	2350	34	qualified	qualified	ADJ
ftr-299	2350	35	stock	stock	NOUN
ftr-299	2350	36	disposition	disposition	NOUN
ftr-299	2350	37	may	may	AUX
ftr-299	2350	38	not	not	PART
ftr-299	2350	39	be	be	AUX
ftr-299	2350	40	made	make	VERB
ftr-299	2350	41	between	between	ADP
ftr-299	2350	42	related	related	ADJ
ftr-299	2350	43	sellers	seller	NOUN
ftr-299	2350	44	and	and	CCONJ
ftr-299	2350	45	purchasers	purchaser	NOUN
ftr-299	2350	46	)	)	PUNCT
ftr-299	2350	47	.	.	PUNCT
ftr-299	2351	1	even	even	ADV
ftr-299	2351	2	if	if	SCONJ
ftr-299	2351	3	a	a	DET
ftr-299	2351	4	§	§	PROPN
ftr-299	2351	5	336(e	336(e	PROPN
ftr-299	2351	6	)	)	PUNCT
ftr-299	2351	7	election	election	NOUN
ftr-299	2351	8	is	be	AUX
ftr-299	2351	9	made	make	VERB
ftr-299	2351	10	for	for	ADP
ftr-299	2351	11	the	the	DET
ftr-299	2351	12	transfer	transfer	NOUN
ftr-299	2351	13	outside	outside	ADP
ftr-299	2351	14	of	of	ADP
ftr-299	2351	15	the	the	DET
ftr-299	2351	16	group	group	NOUN
ftr-299	2351	17	,	,	PUNCT
ftr-299	2351	18	the	the	DET
ftr-299	2351	19	affiliated	affiliated	ADJ
ftr-299	2351	20	group	group	NOUN
ftr-299	2351	21	would	would	AUX
ftr-299	2351	22	recognize	recognize	VERB
ftr-299	2351	23	gain	gain	VERB
ftr-299	2351	24	both	both	PRON
ftr-299	2351	25	on	on	ADP
ftr-299	2351	26	target	target	NOUN
ftr-299	2351	27	’s	’s	PART
ftr-299	2351	28	assets	asset	NOUN
ftr-299	2351	29	and	and	CCONJ
ftr-299	2351	30	the	the	DET
ftr-299	2351	31	target	target	NOUN
ftr-299	2351	32	stock	stock	NOUN
ftr-299	2351	33	.	.	PUNCT
ftr-299	2352	1	to	to	PART
ftr-299	2352	2	solve	solve	VERB
ftr-299	2352	3	this	this	DET
ftr-299	2352	4	problem	problem	NOUN
ftr-299	2352	5	the	the	DET
ftr-299	2352	6	final	final	ADJ
ftr-299	2352	7	regulations	regulation	NOUN
ftr-299	2352	8	modify	modify	VERB
ftr-299	2352	9	reg	reg	NOUN
ftr-299	2352	10	.	.	PUNCT
ftr-299	2353	1	§	§	PROPN
ftr-299	2353	2	1.1502	1.1502	NUM
ftr-299	2353	3	-	-	SYM
ftr-299	2353	4	13(f)(5)(ii)(c	13(f)(5)(ii)(c	NUM
ftr-299	2353	5	)	)	PUNCT
ftr-299	2353	6	to	to	PART
ftr-299	2353	7	allow	allow	VERB
ftr-299	2353	8	a	a	DET
ftr-299	2353	9	§	§	PROPN
ftr-299	2353	10	1.1502	1.1502	NUM
ftr-299	2353	11	-	-	SYM
ftr-299	2353	12	13(f)(5	13(f)(5	NUM
ftr-299	2353	13	)	)	PUNCT
ftr-299	2353	14	election	election	NOUN
ftr-299	2353	15	to	to	PART
ftr-299	2353	16	treat	treat	VERB
ftr-299	2353	17	the	the	DET
ftr-299	2353	18	deemed	deemed	ADJ
ftr-299	2353	19	liquidation	liquidation	NOUN
ftr-299	2353	20	of	of	ADP
ftr-299	2353	21	target	target	NOUN
ftr-299	2353	22	into	into	ADP
ftr-299	2353	23	the	the	DET
ftr-299	2353	24	seller	seller	NOUN
ftr-299	2353	25	as	as	ADP
ftr-299	2353	26	a	a	DET
ftr-299	2353	27	taxable	taxable	ADJ
ftr-299	2353	28	liquidation	liquidation	NOUN
ftr-299	2353	29	in	in	ADP
ftr-299	2353	30	order	order	NOUN
ftr-299	2353	31	to	to	PART
ftr-299	2353	32	provide	provide	VERB
ftr-299	2353	33	the	the	DET
ftr-299	2353	34	consolidated	consolidated	ADJ
ftr-299	2353	35	group	group	NOUN
ftr-299	2353	36	with	with	ADP
ftr-299	2353	37	a	a	DET
ftr-299	2353	38	stock	stock	NOUN
ftr-299	2353	39	loss	loss	NOUN
ftr-299	2353	40	to	to	PART
ftr-299	2353	41	offset	offset	VERB
ftr-299	2353	42	some	some	PRON
ftr-299	2353	43	,	,	PUNCT
ftr-299	2353	44	if	if	SCONJ
ftr-299	2353	45	not	not	PART
ftr-299	2353	46	all	all	PRON
ftr-299	2353	47	,	,	PUNCT
ftr-299	2353	48	of	of	ADP
ftr-299	2353	49	the	the	DET
ftr-299	2353	50	intragroup	intragroup	NOUN
ftr-299	2353	51	seller	seller	NOUN
ftr-299	2353	52	’s	’s	PART
ftr-299	2353	53	stock	stock	NOUN
ftr-299	2353	54	gain	gain	NOUN
ftr-299	2353	55	from	from	ADP
ftr-299	2353	56	the	the	DET
ftr-299	2353	57	intragroup	intragroup	NOUN
ftr-299	2353	58	transaction	transaction	NOUN
ftr-299	2353	59	.	.	PUNCT
ftr-299	2354	1	reg	reg	NOUN
ftr-299	2354	2	.	.	PUNCT
ftr-299	2355	1	§	§	PROPN
ftr-299	2355	2	1.366	1.366	NUM
ftr-299	2355	3	-	-	SYM
ftr-299	2355	4	2(b)(2)(i)(a)(2	2(b)(2)(i)(a)(2	NUM
ftr-299	2355	5	)	)	PUNCT
ftr-299	2355	6	also	also	ADV
ftr-299	2355	7	provides	provide	VERB
ftr-299	2355	8	that	that	SCONJ
ftr-299	2355	9	in	in	ADP
ftr-299	2355	10	the	the	DET
ftr-299	2355	11	case	case	NOUN
ftr-299	2355	12	of	of	ADP
ftr-299	2355	13	a	a	DET
ftr-299	2355	14	2014	2014	NUM
ftr-299	2355	15	]	]	PUNCT
ftr-299	2355	16	recent	recent	ADJ
ftr-299	2355	17	developments	development	NOUN
ftr-299	2355	18	in	in	ADP
ftr-299	2355	19	federal	federal	ADJ
ftr-299	2355	20	income	income	NOUN
ftr-299	2355	21	taxation	taxation	NOUN
ftr-299	2355	22	337	337	NUM
ftr-299	2355	23	§	§	PROPN
ftr-299	2355	24	355(d)(2	355(d)(2	NUM
ftr-299	2355	25	)	)	PUNCT
ftr-299	2355	26	or	or	CCONJ
ftr-299	2355	27	(	(	PUNCT
ftr-299	2355	28	e)(2	e)(2	NOUN
ftr-299	2355	29	)	)	PUNCT
ftr-299	2355	30	transaction	transaction	NOUN
ftr-299	2355	31	that	that	PRON
ftr-299	2355	32	is	be	AUX
ftr-299	2355	33	preceded	precede	VERB
ftr-299	2355	34	by	by	ADP
ftr-299	2355	35	an	an	DET
ftr-299	2355	36	intragroup	intragroup	NOUN
ftr-299	2355	37	transaction	transaction	NOUN
ftr-299	2355	38	,	,	PUNCT
ftr-299	2355	39	for	for	ADP
ftr-299	2355	40	purposes	purpose	NOUN
ftr-299	2355	41	of	of	ADP
ftr-299	2355	42	the	the	DET
ftr-299	2355	43	§	§	PROPN
ftr-299	2355	44	1.1502	1.1502	NUM
ftr-299	2355	45	-	-	SYM
ftr-299	2355	46	13(f)(5	13(f)(5	NUM
ftr-299	2355	47	)	)	PUNCT
ftr-299	2355	48	election	election	NOUN
ftr-299	2355	49	,	,	PUNCT
ftr-299	2355	50	immediately	immediately	ADV
ftr-299	2355	51	after	after	ADP
ftr-299	2355	52	the	the	DET
ftr-299	2355	53	deemed	deemed	ADJ
ftr-299	2355	54	asset	asset	NOUN
ftr-299	2355	55	disposition	disposition	NOUN
ftr-299	2355	56	of	of	ADP
ftr-299	2355	57	target	target	NOUN
ftr-299	2355	58	’s	’s	PART
ftr-299	2355	59	assets	asset	NOUN
ftr-299	2355	60	,	,	PUNCT
ftr-299	2355	61	target	target	NOUN
ftr-299	2355	62	is	be	AUX
ftr-299	2355	63	deemed	deem	VERB
ftr-299	2355	64	to	to	PART
ftr-299	2355	65	liquidate	liquidate	VERB
ftr-299	2355	66	into	into	ADP
ftr-299	2355	67	seller	seller	NOUN
ftr-299	2355	68	,	,	PUNCT
ftr-299	2355	69	which	which	PRON
ftr-299	2355	70	provides	provide	VERB
ftr-299	2355	71	seller	seller	NOUN
ftr-299	2355	72	with	with	ADP
ftr-299	2355	73	a	a	DET
ftr-299	2355	74	stock	stock	NOUN
ftr-299	2355	75	loss	loss	NOUN
ftr-299	2355	76	that	that	PRON
ftr-299	2355	77	can	can	AUX
ftr-299	2355	78	offset	offset	VERB
ftr-299	2355	79	some	some	PRON
ftr-299	2355	80	or	or	CCONJ
ftr-299	2355	81	all	all	PRON
ftr-299	2355	82	of	of	ADP
ftr-299	2355	83	the	the	DET
ftr-299	2355	84	group	group	NOUN
ftr-299	2355	85	’s	’s	PART
ftr-299	2355	86	intercompany	intercompany	NOUN
ftr-299	2355	87	gain	gain	NOUN
ftr-299	2355	88	on	on	ADP
ftr-299	2355	89	the	the	DET
ftr-299	2355	90	transfer	transfer	NOUN
ftr-299	2355	91	of	of	ADP
ftr-299	2355	92	target	target	NOUN
ftr-299	2355	93	stock	stock	NOUN
ftr-299	2355	94	.	.	PUNCT
ftr-299	2356	1			PROPN
ftr-299	2356	2	aggregate	aggregate	PROPN
ftr-299	2356	3	deemed	deem	VERB
ftr-299	2356	4	asset	asset	NOUN
ftr-299	2356	5	disposition	disposition	NOUN
ftr-299	2356	6	price	price	NOUN
ftr-299	2356	7	(	(	PUNCT
ftr-299	2356	8	adadp	adadp	PROPN
ftr-299	2356	9	)	)	PUNCT
ftr-299	2356	10	and	and	CCONJ
ftr-299	2356	11	adjusted	adjust	VERB
ftr-299	2356	12	grossed	gross	VERB
ftr-299	2356	13	up	up	ADP
ftr-299	2356	14	basis	basis	NOUN
ftr-299	2356	15	(	(	PUNCT
ftr-299	2356	16	agub	agub	ADV
ftr-299	2356	17	)	)	PUNCT
ftr-299	2356	18	.	.	PUNCT
ftr-299	2357	1	to	to	PART
ftr-299	2357	2	calculate	calculate	VERB
ftr-299	2357	3	old	old	ADJ
ftr-299	2357	4	target	target	NOUN
ftr-299	2357	5	’s	’s	PART
ftr-299	2357	6	gain	gain	NOUN
ftr-299	2357	7	under	under	ADP
ftr-299	2357	8	a	a	DET
ftr-299	2357	9	§	§	PROPN
ftr-299	2357	10	336(e	336(e	PROPN
ftr-299	2357	11	)	)	PUNCT
ftr-299	2357	12	election	election	NOUN
ftr-299	2357	13	,	,	PUNCT
ftr-299	2357	14	the	the	DET
ftr-299	2357	15	regulations	regulation	NOUN
ftr-299	2357	16	define	define	VERB
ftr-299	2357	17	a	a	DET
ftr-299	2357	18	new	new	ADJ
ftr-299	2357	19	term	term	NOUN
ftr-299	2357	20	,	,	PUNCT
ftr-299	2357	21	“	"	PUNCT
ftr-299	2357	22	aggregate	aggregate	ADJ
ftr-299	2357	23	deemed	deemed	ADJ
ftr-299	2357	24	asset	asset	NOUN
ftr-299	2357	25	disposition	disposition	NOUN
ftr-299	2357	26	price	price	NOUN
ftr-299	2357	27	”	"	PUNCT
ftr-299	2357	28	(	(	PUNCT
ftr-299	2357	29	adadp	adadp	PROPN
ftr-299	2357	30	)	)	PUNCT
ftr-299	2357	31	.	.	PUNCT
ftr-299	2358	1	new	new	ADJ
ftr-299	2358	2	target	target	NOUN
ftr-299	2358	3	’s	’s	PART
ftr-299	2358	4	asset	asset	NOUN
ftr-299	2358	5	basis	basis	NOUN
ftr-299	2358	6	is	be	AUX
ftr-299	2358	7	determined	determine	VERB
ftr-299	2358	8	with	with	ADP
ftr-299	2358	9	reference	reference	NOUN
ftr-299	2358	10	to	to	ADP
ftr-299	2358	11	adjusted	adjust	VERB
ftr-299	2358	12	grossed	gross	VERB
ftr-299	2358	13	up	up	ADP
ftr-299	2358	14	basis	basis	NOUN
ftr-299	2358	15	(	(	PUNCT
ftr-299	2358	16	agub	agub	ADV
ftr-299	2358	17	)	)	PUNCT
ftr-299	2358	18	,	,	PUNCT
ftr-299	2358	19	as	as	SCONJ
ftr-299	2358	20	used	use	VERB
ftr-299	2358	21	in	in	ADP
ftr-299	2358	22	§	§	PROPN
ftr-299	2358	23	338	338	NUM
ftr-299	2358	24	and	and	CCONJ
ftr-299	2358	25	reg	reg	NOUN
ftr-299	2358	26	.	.	PUNCT
ftr-299	2359	1	§	§	PROPN
ftr-299	2359	2	1.338	1.338	NUM
ftr-299	2359	3	-	-	SYM
ftr-299	2359	4	5	5	NUM
ftr-299	2359	5	.	.	PUNCT
ftr-299	2360	1	under	under	ADP
ftr-299	2360	2	reg	reg	NOUN
ftr-299	2360	3	.	.	PUNCT
ftr-299	2361	1	§	§	PROPN
ftr-299	2361	2	§	§	PROPN
ftr-299	2361	3	1.336	1.336	NUM
ftr-299	2361	4	-	-	SYM
ftr-299	2361	5	3	3	NUM
ftr-299	2361	6	and	and	CCONJ
ftr-299	2361	7	1.336	1.336	NUM
ftr-299	2361	8	-	-	SYM
ftr-299	2361	9	4	4	NUM
ftr-299	2361	10	,	,	PUNCT
ftr-299	2361	11	adadp	adadp	NOUN
ftr-299	2361	12	and	and	CCONJ
ftr-299	2361	13	agub	agub	ADV
ftr-299	2361	14	are	be	AUX
ftr-299	2361	15	determined	determine	VERB
ftr-299	2361	16	similarly	similarly	ADV
ftr-299	2361	17	to	to	ADP
ftr-299	2361	18	the	the	DET
ftr-299	2361	19	way	way	NOUN
ftr-299	2361	20	adsp	adsp	NOUN
ftr-299	2361	21	and	and	CCONJ
ftr-299	2361	22	agub	agub	NOUN
ftr-299	2361	23	are	be	AUX
ftr-299	2361	24	determined	determine	VERB
ftr-299	2361	25	under	under	ADP
ftr-299	2361	26	the	the	DET
ftr-299	2361	27	§	§	ADJ
ftr-299	2361	28	338	338	NUM
ftr-299	2361	29	regulations	regulation	NOUN
ftr-299	2361	30	.	.	PUNCT
ftr-299	2362	1	the	the	DET
ftr-299	2362	2	regulations	regulation	NOUN
ftr-299	2362	3	account	account	VERB
ftr-299	2362	4	for	for	ADP
ftr-299	2362	5	the	the	DET
ftr-299	2362	6	lack	lack	NOUN
ftr-299	2362	7	of	of	ADP
ftr-299	2362	8	an	an	DET
ftr-299	2362	9	actual	actual	ADJ
ftr-299	2362	10	amount	amount	NOUN
ftr-299	2362	11	realized	realize	VERB
ftr-299	2362	12	on	on	ADP
ftr-299	2362	13	a	a	DET
ftr-299	2362	14	stock	stock	NOUN
ftr-299	2362	15	distribution	distribution	NOUN
ftr-299	2362	16	by	by	ADP
ftr-299	2362	17	treating	treat	VERB
ftr-299	2362	18	the	the	DET
ftr-299	2362	19	grossed	gross	VERB
ftr-299	2362	20	-	-	PUNCT
ftr-299	2362	21	up	up	ADP
ftr-299	2362	22	amount	amount	NOUN
ftr-299	2362	23	realized	realize	VERB
ftr-299	2362	24	as	as	ADP
ftr-299	2362	25	including	include	VERB
ftr-299	2362	26	in	in	ADP
ftr-299	2362	27	the	the	DET
ftr-299	2362	28	amount	amount	NOUN
ftr-299	2362	29	realized	realize	VERB
ftr-299	2362	30	the	the	DET
ftr-299	2362	31	fair	fair	ADJ
ftr-299	2362	32	market	market	NOUN
ftr-299	2362	33	value	value	NOUN
ftr-299	2362	34	of	of	ADP
ftr-299	2362	35	distributed	distribute	VERB
ftr-299	2362	36	target	target	NOUN
ftr-299	2362	37	stock	stock	NOUN
ftr-299	2362	38	on	on	ADP
ftr-299	2362	39	the	the	DET
ftr-299	2362	40	date	date	NOUN
ftr-299	2362	41	of	of	ADP
ftr-299	2362	42	distribution	distribution	NOUN
ftr-299	2362	43	.	.	PUNCT
ftr-299	2363	1	reg	reg	NOUN
ftr-299	2363	2	.	.	PUNCT
ftr-299	2364	1	§	§	PROPN
ftr-299	2364	2	1.336	1.336	NUM
ftr-299	2364	3	-	-	SYM
ftr-299	2364	4	3(c)(1)(i)(b	3(c)(1)(i)(b	NUM
ftr-299	2364	5	)	)	PUNCT
ftr-299	2364	6	.	.	PUNCT
ftr-299	2365	1	in	in	ADP
ftr-299	2365	2	addition	addition	NOUN
ftr-299	2365	3	,	,	PUNCT
ftr-299	2365	4	because	because	SCONJ
ftr-299	2365	5	in	in	ADP
ftr-299	2365	6	the	the	DET
ftr-299	2365	7	case	case	NOUN
ftr-299	2365	8	of	of	ADP
ftr-299	2365	9	a	a	DET
ftr-299	2365	10	§	§	PROPN
ftr-299	2365	11	336(e	336(e	PROPN
ftr-299	2365	12	)	)	PUNCT
ftr-299	2365	13	election	election	NOUN
ftr-299	2365	14	(	(	PUNCT
ftr-299	2365	15	unlike	unlike	ADP
ftr-299	2365	16	in	in	ADP
ftr-299	2365	17	the	the	DET
ftr-299	2365	18	case	case	NOUN
ftr-299	2365	19	of	of	ADP
ftr-299	2365	20	a	a	DET
ftr-299	2365	21	§	§	ADJ
ftr-299	2365	22	338	338	NUM
ftr-299	2365	23	election	election	NOUN
ftr-299	2365	24	,	,	PUNCT
ftr-299	2365	25	where	where	SCONJ
ftr-299	2365	26	there	there	PRON
ftr-299	2365	27	is	be	VERB
ftr-299	2365	28	only	only	ADV
ftr-299	2365	29	one	one	NUM
ftr-299	2365	30	purchasing	purchase	VERB
ftr-299	2365	31	corporation	corporation	NOUN
ftr-299	2365	32	and	and	CCONJ
ftr-299	2365	33	it	it	PRON
ftr-299	2365	34	is	be	AUX
ftr-299	2365	35	relatively	relatively	ADV
ftr-299	2365	36	easy	easy	ADJ
ftr-299	2365	37	to	to	PART
ftr-299	2365	38	determine	determine	VERB
ftr-299	2365	39	the	the	DET
ftr-299	2365	40	purchaser	purchaser	NOUN
ftr-299	2365	41	’s	’s	PART
ftr-299	2365	42	basis	basis	NOUN
ftr-299	2365	43	in	in	ADP
ftr-299	2365	44	nonrecently	nonrecently	ADV
ftr-299	2365	45	purchased	purchase	VERB
ftr-299	2365	46	stock	stock	NOUN
ftr-299	2365	47	in	in	ADP
ftr-299	2365	48	order	order	NOUN
ftr-299	2365	49	to	to	PART
ftr-299	2365	50	determine	determine	VERB
ftr-299	2365	51	agub	agub	ADV
ftr-299	2365	52	)	)	PUNCT
ftr-299	2365	53	,	,	PUNCT
ftr-299	2365	54	there	there	PRON
ftr-299	2365	55	can	can	AUX
ftr-299	2365	56	be	be	AUX
ftr-299	2365	57	multiple	multiple	ADJ
ftr-299	2365	58	purchasers	purchaser	NOUN
ftr-299	2365	59	or	or	CCONJ
ftr-299	2365	60	distributees	distributee	NOUN
ftr-299	2365	61	who	who	PRON
ftr-299	2365	62	acquired	acquire	VERB
ftr-299	2365	63	target	target	NOUN
ftr-299	2365	64	stock	stock	NOUN
ftr-299	2365	65	prior	prior	ADV
ftr-299	2365	66	to	to	ADP
ftr-299	2365	67	the	the	DET
ftr-299	2365	68	12	12	NUM
ftr-299	2365	69	-	-	PUNCT
ftr-299	2365	70	month	month	NOUN
ftr-299	2365	71	disposition	disposition	NOUN
ftr-299	2365	72	period	period	NOUN
ftr-299	2365	73	,	,	PUNCT
ftr-299	2365	74	the	the	DET
ftr-299	2365	75	regulations	regulation	NOUN
ftr-299	2365	76	provide	provide	VERB
ftr-299	2365	77	that	that	SCONJ
ftr-299	2365	78	“	"	PUNCT
ftr-299	2365	79	nonrecently	nonrecently	ADV
ftr-299	2365	80	disposed	disposed	ADJ
ftr-299	2365	81	stock	stock	NOUN
ftr-299	2365	82	,	,	PUNCT
ftr-299	2365	83	”	"	PUNCT
ftr-299	2365	84	which	which	PRON
ftr-299	2365	85	has	have	VERB
ftr-299	2365	86	a	a	DET
ftr-299	2365	87	similar	similar	ADJ
ftr-299	2365	88	meaning	meaning	NOUN
ftr-299	2365	89	to	to	ADP
ftr-299	2365	90	the	the	DET
ftr-299	2365	91	term	term	NOUN
ftr-299	2365	92	“	"	PUNCT
ftr-299	2365	93	nonrecently	nonrecently	ADV
ftr-299	2365	94	purchased	purchase	VERB
ftr-299	2365	95	stock	stock	NOUN
ftr-299	2365	96	”	"	PUNCT
ftr-299	2365	97	in	in	ADP
ftr-299	2365	98	§	§	PROPN
ftr-299	2365	99	338(b)(6)(b	338(b)(6)(b	NUM
ftr-299	2365	100	)	)	PUNCT
ftr-299	2365	101	,	,	PUNCT
ftr-299	2365	102	includes	include	VERB
ftr-299	2365	103	only	only	ADJ
ftr-299	2365	104	stock	stock	NOUN
ftr-299	2365	105	in	in	ADP
ftr-299	2365	106	a	a	DET
ftr-299	2365	107	target	target	NOUN
ftr-299	2365	108	corporation	corporation	NOUN
ftr-299	2365	109	held	hold	VERB
ftr-299	2365	110	by	by	ADP
ftr-299	2365	111	a	a	DET
ftr-299	2365	112	purchaser	purchaser	NOUN
ftr-299	2365	113	(	(	PUNCT
ftr-299	2365	114	or	or	CCONJ
ftr-299	2365	115	a	a	DET
ftr-299	2365	116	related	related	ADJ
ftr-299	2365	117	person	person	NOUN
ftr-299	2365	118	)	)	PUNCT
ftr-299	2365	119	who	who	PRON
ftr-299	2365	120	owns	own	VERB
ftr-299	2365	121	(	(	PUNCT
ftr-299	2365	122	with	with	ADP
ftr-299	2365	123	§	§	PROPN
ftr-299	2365	124	318(a	318(a	NUM
ftr-299	2365	125	)	)	PUNCT
ftr-299	2365	126	attribution	attribution	NOUN
ftr-299	2365	127	,	,	PUNCT
ftr-299	2365	128	except	except	SCONJ
ftr-299	2365	129	§	§	PROPN
ftr-299	2365	130	318(a)(4	318(a)(4	NUM
ftr-299	2365	131	)	)	PUNCT
ftr-299	2365	132	)	)	PUNCT
ftr-299	2365	133	,	,	PUNCT
ftr-299	2365	134	at	at	ADV
ftr-299	2365	135	least	least	ADV
ftr-299	2365	136	10	10	NUM
ftr-299	2365	137	percent	percent	NOUN
ftr-299	2365	138	of	of	ADP
ftr-299	2365	139	the	the	DET
ftr-299	2365	140	total	total	ADJ
ftr-299	2365	141	voting	voting	NOUN
ftr-299	2365	142	power	power	NOUN
ftr-299	2365	143	or	or	CCONJ
ftr-299	2365	144	value	value	NOUN
ftr-299	2365	145	of	of	ADP
ftr-299	2365	146	the	the	DET
ftr-299	2365	147	stock	stock	NOUN
ftr-299	2365	148	of	of	ADP
ftr-299	2365	149	target	target	NOUN
ftr-299	2365	150	that	that	PRON
ftr-299	2365	151	is	be	AUX
ftr-299	2365	152	not	not	PART
ftr-299	2365	153	recently	recently	ADV
ftr-299	2365	154	disposed	dispose	VERB
ftr-299	2365	155	stock	stock	NOUN
ftr-299	2365	156	.	.	PUNCT
ftr-299	2366	1	reg	reg	NOUN
ftr-299	2366	2	.	.	PUNCT
ftr-299	2367	1	§	§	PROPN
ftr-299	2367	2	1.336	1.336	NUM
ftr-299	2367	3	-	-	PUNCT
ftr-299	2367	4	1(b)(18	1(b)(18	NUM
ftr-299	2367	5	)	)	PUNCT
ftr-299	2367	6	.	.	PUNCT
ftr-299	2368	1			X
ftr-299	2368	2	new	new	ADJ
ftr-299	2368	3	target	target	NOUN
ftr-299	2368	4	is	be	AUX
ftr-299	2368	5	treated	treat	VERB
ftr-299	2368	6	as	as	ADP
ftr-299	2368	7	acquiring	acquire	VERB
ftr-299	2368	8	all	all	PRON
ftr-299	2368	9	of	of	ADP
ftr-299	2368	10	its	its	PRON
ftr-299	2368	11	assets	asset	NOUN
ftr-299	2368	12	from	from	ADP
ftr-299	2368	13	an	an	DET
ftr-299	2368	14	unrelated	unrelated	ADJ
ftr-299	2368	15	person	person	NOUN
ftr-299	2368	16	in	in	ADP
ftr-299	2368	17	a	a	DET
ftr-299	2368	18	single	single	ADJ
ftr-299	2368	19	transaction	transaction	NOUN
ftr-299	2368	20	at	at	ADP
ftr-299	2368	21	the	the	DET
ftr-299	2368	22	close	close	NOUN
ftr-299	2368	23	of	of	ADP
ftr-299	2368	24	the	the	DET
ftr-299	2368	25	disposition	disposition	NOUN
ftr-299	2368	26	date	date	NOUN
ftr-299	2368	27	,	,	PUNCT
ftr-299	2368	28	but	but	CCONJ
ftr-299	2368	29	before	before	ADP
ftr-299	2368	30	the	the	DET
ftr-299	2368	31	deemed	deemed	ADJ
ftr-299	2368	32	liquidation	liquidation	NOUN
ftr-299	2368	33	(	(	PUNCT
ftr-299	2368	34	or	or	CCONJ
ftr-299	2368	35	,	,	PUNCT
ftr-299	2368	36	in	in	ADP
ftr-299	2368	37	the	the	DET
ftr-299	2368	38	case	case	NOUN
ftr-299	2368	39	of	of	ADP
ftr-299	2368	40	a	a	DET
ftr-299	2368	41	§	§	ADJ
ftr-299	2368	42	355	355	NUM
ftr-299	2368	43	distribution	distribution	NOUN
ftr-299	2368	44	,	,	PUNCT
ftr-299	2368	45	before	before	ADP
ftr-299	2368	46	the	the	DET
ftr-299	2368	47	distribution	distribution	NOUN
ftr-299	2368	48	)	)	PUNCT
ftr-299	2368	49	in	in	ADP
ftr-299	2368	50	exchange	exchange	NOUN
ftr-299	2368	51	for	for	ADP
ftr-299	2368	52	an	an	DET
ftr-299	2368	53	amount	amount	NOUN
ftr-299	2368	54	equal	equal	ADJ
ftr-299	2368	55	to	to	ADP
ftr-299	2368	56	the	the	DET
ftr-299	2368	57	agub	agub	NOUN
ftr-299	2368	58	.	.	PUNCT
ftr-299	2369	1	with	with	ADP
ftr-299	2369	2	certain	certain	ADJ
ftr-299	2369	3	modifications	modification	NOUN
ftr-299	2369	4	,	,	PUNCT
ftr-299	2369	5	reg	reg	NOUN
ftr-299	2369	6	.	.	PUNCT
ftr-299	2370	1	§	§	PROPN
ftr-299	2370	2	1.336	1.336	NUM
ftr-299	2370	3	-	-	SYM
ftr-299	2370	4	4	4	NUM
ftr-299	2370	5	generally	generally	ADV
ftr-299	2370	6	resembles	resemble	VERB
ftr-299	2370	7	reg	reg	NOUN
ftr-299	2370	8	.	.	PUNCT
ftr-299	2371	1	§	§	PROPN
ftr-299	2371	2	1.338	1.338	NUM
ftr-299	2371	3	-	-	SYM
ftr-299	2371	4	5	5	NUM
ftr-299	2371	5	to	to	PART
ftr-299	2371	6	determine	determine	VERB
ftr-299	2371	7	target	target	NOUN
ftr-299	2371	8	’s	’s	PART
ftr-299	2371	9	agub	agub	ADV
ftr-299	2371	10	.	.	PUNCT
ftr-299	2372	1	new	new	ADJ
ftr-299	2372	2	target	target	NOUN
ftr-299	2372	3	allocates	allocate	VERB
ftr-299	2372	4	agub	agub	ADV
ftr-299	2372	5	among	among	ADP
ftr-299	2372	6	its	its	PRON
ftr-299	2372	7	assets	asset	NOUN
ftr-299	2372	8	in	in	ADP
ftr-299	2372	9	the	the	DET
ftr-299	2372	10	same	same	ADJ
ftr-299	2372	11	manner	manner	NOUN
ftr-299	2372	12	as	as	ADP
ftr-299	2372	13	in	in	ADP
ftr-299	2372	14	reg	reg	NOUN
ftr-299	2372	15	.	.	PUNCT
ftr-299	2373	1	§	§	PROPN
ftr-299	2373	2	§	§	PROPN
ftr-299	2373	3	1.338	1.338	NUM
ftr-299	2373	4	-	-	SYM
ftr-299	2373	5	6	6	NUM
ftr-299	2373	6	and	and	CCONJ
ftr-299	2373	7	1.338	1.338	NUM
ftr-299	2373	8	-	-	SYM
ftr-299	2373	9	7	7	NUM
ftr-299	2373	10	.	.	PUNCT
ftr-299	2373	11	reg	reg	NOUN
ftr-299	2373	12	.	.	PUNCT
ftr-299	2374	1	§	§	PROPN
ftr-299	2374	2	§	§	PROPN
ftr-299	2374	3	1.3362(b)(1)(ii	1.3362(b)(1)(ii	NUM
ftr-299	2374	4	)	)	PUNCT
ftr-299	2374	5	and	and	CCONJ
ftr-299	2374	6	1.336	1.336	NUM
ftr-299	2374	7	-	-	SYM
ftr-299	2374	8	2(b)(2)(ii	2(b)(2)(ii	NUM
ftr-299	2374	9	)	)	PUNCT
ftr-299	2374	10	.	.	PUNCT
ftr-299	2375	1			PUNCT
ftr-299	2376	1	any	any	DET
ftr-299	2376	2	stock	stock	NOUN
ftr-299	2376	3	retained	retain	VERB
ftr-299	2376	4	by	by	ADP
ftr-299	2376	5	a	a	DET
ftr-299	2376	6	seller	seller	NOUN
ftr-299	2376	7	(	(	PUNCT
ftr-299	2376	8	or	or	CCONJ
ftr-299	2376	9	a	a	DET
ftr-299	2376	10	member	member	NOUN
ftr-299	2376	11	of	of	ADP
ftr-299	2376	12	its	its	PRON
ftr-299	2376	13	consolidated	consolidated	ADJ
ftr-299	2376	14	group	group	NOUN
ftr-299	2376	15	)	)	PUNCT
ftr-299	2376	16	or	or	CCONJ
ftr-299	2376	17	an	an	DET
ftr-299	2376	18	s	s	NOUN
ftr-299	2376	19	corporation	corporation	NOUN
ftr-299	2376	20	shareholder	shareholder	NOUN
ftr-299	2376	21	is	be	AUX
ftr-299	2376	22	treated	treat	VERB
ftr-299	2376	23	as	as	SCONJ
ftr-299	2376	24	acquired	acquire	VERB
ftr-299	2376	25	by	by	ADP
ftr-299	2376	26	the	the	DET
ftr-299	2376	27	seller	seller	NOUN
ftr-299	2376	28	on	on	ADP
ftr-299	2376	29	the	the	DET
ftr-299	2376	30	day	day	NOUN
ftr-299	2376	31	after	after	ADP
ftr-299	2376	32	the	the	DET
ftr-299	2376	33	disposition	disposition	NOUN
ftr-299	2376	34	date	date	NOUN
ftr-299	2376	35	at	at	ADP
ftr-299	2376	36	its	its	PRON
ftr-299	2376	37	fair	fair	ADJ
ftr-299	2376	38	market	market	NOUN
ftr-299	2376	39	value	value	NOUN
ftr-299	2376	40	,	,	PUNCT
ftr-299	2376	41	which	which	PRON
ftr-299	2376	42	is	be	AUX
ftr-299	2376	43	a	a	DET
ftr-299	2376	44	proportionate	proportionate	ADJ
ftr-299	2376	45	amount	amount	NOUN
ftr-299	2376	46	of	of	ADP
ftr-299	2376	47	the	the	DET
ftr-299	2376	48	grossed	gross	VERB
ftr-299	2376	49	-	-	PUNCT
ftr-299	2376	50	up	up	ADP
ftr-299	2376	51	amount	amount	NOUN
ftr-299	2376	52	realized	realize	VERB
ftr-299	2376	53	on	on	ADP
ftr-299	2376	54	the	the	DET
ftr-299	2376	55	transfer	transfer	NOUN
ftr-299	2376	56	under	under	ADP
ftr-299	2376	57	the	the	DET
ftr-299	2376	58	§	§	PROPN
ftr-299	2376	59	336(e	336(e	PROPN
ftr-299	2376	60	)	)	PUNCT
ftr-299	2376	61	election	election	NOUN
ftr-299	2376	62	.	.	PUNCT
ftr-299	2377	1	reg	reg	NOUN
ftr-299	2377	2	.	.	PUNCT
ftr-299	2378	1	§	§	PROPN
ftr-299	2378	2	§	§	PROPN
ftr-299	2378	3	1.336	1.336	NUM
ftr-299	2378	4	-	-	PUNCT
ftr-299	2378	5	2(b)(1)(v	2(b)(1)(v	NUM
ftr-299	2378	6	)	)	PUNCT
ftr-299	2378	7	and	and	CCONJ
ftr-299	2378	8	1.3362(b)(2)(iv	1.3362(b)(2)(iv	NUM
ftr-299	2378	9	)	)	PUNCT
ftr-299	2378	10	.	.	PUNCT
ftr-299	2379	1	a	a	DET
ftr-299	2379	2	continuing	continue	VERB
ftr-299	2379	3	minority	minority	NOUN
ftr-299	2379	4	shareholder	shareholder	NOUN
ftr-299	2379	5	is	be	AUX
ftr-299	2379	6	generally	generally	ADV
ftr-299	2379	7	unaffected	unaffected	ADJ
ftr-299	2379	8	by	by	ADP
ftr-299	2379	9	the	the	DET
ftr-299	2379	10	§	§	PROPN
ftr-299	2379	11	336(e	336(e	PROPN
ftr-299	2379	12	)	)	PUNCT
ftr-299	2379	13	election	election	NOUN
ftr-299	2379	14	.	.	PUNCT
ftr-299	2380	1	reg	reg	NOUN
ftr-299	2380	2	.	.	PUNCT
ftr-299	2381	1	§	§	PROPN
ftr-299	2381	2	1.336	1.336	NUM
ftr-299	2381	3	-	-	NUM
ftr-299	2381	4	2(d	2(d	NUM
ftr-299	2381	5	)	)	PUNCT
ftr-299	2381	6	.	.	PUNCT
ftr-299	2382	1	338	338	NUM
ftr-299	2382	2	florida	florida	PROPN
ftr-299	2382	3	tax	tax	NOUN
ftr-299	2382	4	review	review	NOUN
ftr-299	2382	5	[	[	X
ftr-299	2382	6	vol	vol	NOUN
ftr-299	2382	7	.	.	PUNCT
ftr-299	2383	1	15:5	15:5	NUM
ftr-299	2383	2			NOUN
ftr-299	2383	3	a	a	DET
ftr-299	2383	4	holder	holder	NOUN
ftr-299	2383	5	of	of	ADP
ftr-299	2383	6	nonrecently	nonrecently	ADV
ftr-299	2383	7	disposed	dispose	VERB
ftr-299	2383	8	stock	stock	NOUN
ftr-299	2383	9	may	may	AUX
ftr-299	2383	10	irrevocably	irrevocably	ADV
ftr-299	2383	11	elect	elect	VERB
ftr-299	2383	12	(	(	PUNCT
ftr-299	2383	13	similarly	similarly	ADV
ftr-299	2383	14	to	to	ADP
ftr-299	2383	15	under	under	ADP
ftr-299	2383	16	§	§	NOUN
ftr-299	2383	17	338	338	NUM
ftr-299	2383	18	)	)	PUNCT
ftr-299	2383	19	to	to	PART
ftr-299	2383	20	treat	treat	VERB
ftr-299	2383	21	the	the	DET
ftr-299	2383	22	nonrecently	nonrecently	ADV
ftr-299	2383	23	disposed	dispose	VERB
ftr-299	2383	24	stock	stock	NOUN
ftr-299	2383	25	as	as	ADP
ftr-299	2383	26	being	be	AUX
ftr-299	2383	27	sold	sell	VERB
ftr-299	2383	28	on	on	ADP
ftr-299	2383	29	the	the	DET
ftr-299	2383	30	disposition	disposition	NOUN
ftr-299	2383	31	date	date	NOUN
ftr-299	2383	32	.	.	PUNCT
ftr-299	2384	1	reg	reg	NOUN
ftr-299	2384	2	.	.	PUNCT
ftr-299	2385	1	§	§	PROPN
ftr-299	2385	2	1.336	1.336	NUM
ftr-299	2385	3	-	-	SYM
ftr-299	2385	4	4(c	4(c	NUM
ftr-299	2385	5	)	)	PUNCT
ftr-299	2385	6	.	.	PUNCT
ftr-299	2386	1	the	the	DET
ftr-299	2386	2	gain	gain	NOUN
ftr-299	2386	3	recognition	recognition	NOUN
ftr-299	2386	4	election	election	NOUN
ftr-299	2386	5	is	be	AUX
ftr-299	2386	6	mandatory	mandatory	ADJ
ftr-299	2386	7	if	if	SCONJ
ftr-299	2386	8	a	a	DET
ftr-299	2386	9	purchaser	purchaser	NOUN
ftr-299	2386	10	owns	own	VERB
ftr-299	2386	11	(	(	PUNCT
ftr-299	2386	12	after	after	ADP
ftr-299	2386	13	applying	apply	VERB
ftr-299	2386	14	§	§	PROPN
ftr-299	2386	15	318(a	318(a	PROPN
ftr-299	2386	16	)	)	PUNCT
ftr-299	2386	17	,	,	PUNCT
ftr-299	2386	18	other	other	ADJ
ftr-299	2386	19	than	than	ADP
ftr-299	2386	20	§	§	PROPN
ftr-299	2386	21	318(a)(4	318(a)(4	NUM
ftr-299	2386	22	)	)	PUNCT
ftr-299	2386	23	)	)	PUNCT
ftr-299	2386	24	80	80	NUM
ftr-299	2386	25	percent	percent	NOUN
ftr-299	2386	26	or	or	CCONJ
ftr-299	2386	27	more	more	ADJ
ftr-299	2386	28	of	of	ADP
ftr-299	2386	29	the	the	DET
ftr-299	2386	30	voting	voting	NOUN
ftr-299	2386	31	power	power	NOUN
ftr-299	2386	32	or	or	CCONJ
ftr-299	2386	33	value	value	NOUN
ftr-299	2386	34	of	of	ADP
ftr-299	2386	35	target	target	NOUN
ftr-299	2386	36	stock	stock	NOUN
ftr-299	2386	37	.	.	PUNCT
ftr-299	2387	1	reg	reg	NOUN
ftr-299	2387	2	.	.	PUNCT
ftr-299	2388	1	§	§	PROPN
ftr-299	2388	2	§	§	PROPN
ftr-299	2388	3	1.336	1.336	NUM
ftr-299	2388	4	-	-	PUNCT
ftr-299	2388	5	1(b)(15	1(b)(15	NUM
ftr-299	2388	6	)	)	PUNCT
ftr-299	2388	7	and	and	CCONJ
ftr-299	2388	8	1.336	1.336	NUM
ftr-299	2388	9	-	-	SYM
ftr-299	2388	10	4(c	4(c	NUM
ftr-299	2388	11	)	)	PUNCT
ftr-299	2388	12	.	.	PUNCT
ftr-299	2389	1			PUNCT
ftr-299	2389	2	a	a	DET
ftr-299	2389	3	taxpayer	taxpayer	NOUN
ftr-299	2389	4	will	will	AUX
ftr-299	2389	5	be	be	AUX
ftr-299	2389	6	allowed	allow	VERB
ftr-299	2389	7	to	to	PART
ftr-299	2389	8	make	make	VERB
ftr-299	2389	9	a	a	DET
ftr-299	2389	10	protective	protective	ADJ
ftr-299	2389	11	§	§	PROPN
ftr-299	2389	12	336(e	336(e	PROPN
ftr-299	2389	13	)	)	PUNCT
ftr-299	2389	14	election	election	NOUN
ftr-299	2389	15	if	if	SCONJ
ftr-299	2389	16	it	it	PRON
ftr-299	2389	17	is	be	AUX
ftr-299	2389	18	unsure	unsure	ADJ
ftr-299	2389	19	whether	whether	SCONJ
ftr-299	2389	20	a	a	DET
ftr-299	2389	21	transaction	transaction	NOUN
ftr-299	2389	22	constitutes	constitute	VERB
ftr-299	2389	23	a	a	DET
ftr-299	2389	24	qualified	qualified	ADJ
ftr-299	2389	25	stock	stock	NOUN
ftr-299	2389	26	disposition	disposition	NOUN
ftr-299	2389	27	,	,	PUNCT
ftr-299	2389	28	e.g.	e.g.	ADV
ftr-299	2389	29	the	the	DET
ftr-299	2389	30	disposition	disposition	NOUN
ftr-299	2389	31	date	date	NOUN
ftr-299	2389	32	is	be	AUX
ftr-299	2389	33	the	the	DET
ftr-299	2389	34	first	first	ADJ
ftr-299	2389	35	day	day	NOUN
ftr-299	2389	36	of	of	ADP
ftr-299	2389	37	the	the	DET
ftr-299	2389	38	12month	12month	ADJ
ftr-299	2389	39	disposition	disposition	NOUN
ftr-299	2389	40	period	period	NOUN
ftr-299	2389	41	that	that	PRON
ftr-299	2389	42	may	may	AUX
ftr-299	2389	43	span	span	VERB
ftr-299	2389	44	two	two	NUM
ftr-299	2389	45	taxable	taxable	ADJ
ftr-299	2389	46	years	year	NOUN
ftr-299	2389	47	.	.	PUNCT
ftr-299	2390	1	a	a	DET
ftr-299	2390	2	protective	protective	ADJ
ftr-299	2390	3	election	election	NOUN
ftr-299	2390	4	will	will	AUX
ftr-299	2390	5	have	have	VERB
ftr-299	2390	6	no	no	DET
ftr-299	2390	7	effect	effect	NOUN
ftr-299	2390	8	if	if	SCONJ
ftr-299	2390	9	the	the	DET
ftr-299	2390	10	transaction	transaction	NOUN
ftr-299	2390	11	does	do	AUX
ftr-299	2390	12	not	not	PART
ftr-299	2390	13	constitute	constitute	VERB
ftr-299	2390	14	a	a	DET
ftr-299	2390	15	qualified	qualified	ADJ
ftr-299	2390	16	stock	stock	NOUN
ftr-299	2390	17	disposition	disposition	NOUN
ftr-299	2390	18	,	,	PUNCT
ftr-299	2390	19	but	but	CCONJ
ftr-299	2390	20	it	it	PRON
ftr-299	2390	21	will	will	AUX
ftr-299	2390	22	otherwise	otherwise	ADV
ftr-299	2390	23	be	be	AUX
ftr-299	2390	24	binding	bind	VERB
ftr-299	2390	25	and	and	CCONJ
ftr-299	2390	26	irrevocable	irrevocable	ADJ
ftr-299	2390	27	.	.	PUNCT
ftr-299	2391	1	reg	reg	NOUN
ftr-299	2391	2	.	.	PUNCT
ftr-299	2392	1	§	§	PROPN
ftr-299	2392	2	1.336	1.336	NUM
ftr-299	2392	3	-	-	SYM
ftr-299	2392	4	2(j	2(j	NUM
ftr-299	2392	5	)	)	PUNCT
ftr-299	2392	6	.	.	PUNCT
ftr-299	2393	1			PROPN
ftr-299	2393	2	correction	correction	NOUN
ftr-299	2393	3	to	to	PART
ftr-299	2393	4	reg	reg	PROPN
ftr-299	2393	5	.	.	PUNCT
ftr-299	2394	1	§	§	PROPN
ftr-299	2394	2	1.338	1.338	NUM
ftr-299	2394	3	-	-	SYM
ftr-299	2394	4	5	5	NUM
ftr-299	2394	5	.	.	PUNCT
ftr-299	2394	6	reg	reg	NOUN
ftr-299	2394	7	.	.	PUNCT
ftr-299	2395	1	§	§	PROPN
ftr-299	2395	2	1.338	1.338	NUM
ftr-299	2395	3	-	-	SYM
ftr-299	2395	4	5(d)(3)(ii	5(d)(3)(ii	NUM
ftr-299	2395	5	)	)	PUNCT
ftr-299	2395	6	is	be	AUX
ftr-299	2395	7	corrected	correct	VERB
ftr-299	2395	8	to	to	PART
ftr-299	2395	9	use	use	VERB
ftr-299	2395	10	the	the	DET
ftr-299	2395	11	grossed	gross	VERB
ftr-299	2395	12	-	-	PUNCT
ftr-299	2395	13	up	up	ADP
ftr-299	2395	14	basis	basis	NOUN
ftr-299	2395	15	of	of	ADP
ftr-299	2395	16	recently	recently	ADV
ftr-299	2395	17	purchased	purchase	VERB
ftr-299	2395	18	stock	stock	NOUN
ftr-299	2395	19	in	in	ADP
ftr-299	2395	20	determining	determine	VERB
ftr-299	2395	21	the	the	DET
ftr-299	2395	22	basis	basis	NOUN
ftr-299	2395	23	amount	amount	NOUN
ftr-299	2395	24	,	,	PUNCT
ftr-299	2395	25	rather	rather	ADV
ftr-299	2395	26	than	than	ADP
ftr-299	2395	27	the	the	DET
ftr-299	2395	28	non	non	ADJ
ftr-299	2395	29	-	-	ADJ
ftr-299	2395	30	grossed	gross	VERB
ftr-299	2395	31	-	-	PUNCT
ftr-299	2395	32	up	up	ADP
ftr-299	2395	33	basis	basis	NOUN
ftr-299	2395	34	.	.	PUNCT
ftr-299	2396	1			X
ftr-299	2396	2	effective	effective	ADJ
ftr-299	2396	3	date	date	NOUN
ftr-299	2396	4	.	.	PUNCT
ftr-299	2397	1	the	the	DET
ftr-299	2397	2	regulations	regulation	NOUN
ftr-299	2397	3	apply	apply	VERB
ftr-299	2397	4	to	to	ADP
ftr-299	2397	5	any	any	DET
ftr-299	2397	6	qualified	qualified	ADJ
ftr-299	2397	7	stock	stock	NOUN
ftr-299	2397	8	disposition	disposition	NOUN
ftr-299	2397	9	for	for	ADP
ftr-299	2397	10	which	which	PRON
ftr-299	2397	11	the	the	DET
ftr-299	2397	12	disposition	disposition	NOUN
ftr-299	2397	13	date	date	NOUN
ftr-299	2397	14	is	be	AUX
ftr-299	2397	15	on	on	ADP
ftr-299	2397	16	or	or	CCONJ
ftr-299	2397	17	after	after	ADP
ftr-299	2397	18	may	may	PROPN
ftr-299	2397	19	15	15	NUM
ftr-299	2397	20	,	,	PUNCT
ftr-299	2397	21	2013	2013	NUM
ftr-299	2397	22	.	.	PUNCT
ftr-299	2398	1	2	2	X
ftr-299	2398	2	.	.	X
ftr-299	2398	3	the	the	DET
ftr-299	2398	4	eleventh	eleventh	ADJ
ftr-299	2398	5	circuit	circuit	NOUN
ftr-299	2398	6	interprets	interpret	VERB
ftr-299	2398	7	a	a	DET
ftr-299	2398	8	tax	tax	NOUN
ftr-299	2398	9	sharing	sharing	NOUN
ftr-299	2398	10	agreement	agreement	NOUN
ftr-299	2398	11	.	.	PUNCT
ftr-299	2399	1	you	you	PRON
ftr-299	2399	2	do	do	AUX
ftr-299	2399	3	n’t	not	PART
ftr-299	2399	4	often	often	ADV
ftr-299	2399	5	see	see	VERB
ftr-299	2399	6	cases	case	NOUN
ftr-299	2399	7	like	like	ADP
ftr-299	2399	8	this	this	PRON
ftr-299	2399	9	.	.	PUNCT
ftr-299	2400	1	zucker	zucker	PROPN
ftr-299	2400	2	v.	v.	PROPN
ftr-299	2400	3	fdic	fdic	PROPN
ftr-299	2400	4	,	,	PUNCT
ftr-299	2400	5	727	727	NUM
ftr-299	2400	6	f.3d	f.3d	NUM
ftr-299	2400	7	1100	1100	NUM
ftr-299	2400	8	(	(	PUNCT
ftr-299	2400	9	11th	11th	ADJ
ftr-299	2400	10	cir	cir	NOUN
ftr-299	2400	11	.	.	PUNCT
ftr-299	2401	1	8/15/13	8/15/13	NUM
ftr-299	2401	2	)	)	PUNCT
ftr-299	2401	3	.	.	PUNCT
ftr-299	2402	1	this	this	DET
ftr-299	2402	2	case	case	NOUN
ftr-299	2402	3	involved	involve	VERB
ftr-299	2402	4	the	the	DET
ftr-299	2402	5	interpretation	interpretation	NOUN
ftr-299	2402	6	of	of	ADP
ftr-299	2402	7	a	a	DET
ftr-299	2402	8	tax	tax	NOUN
ftr-299	2402	9	sharing	sharing	NOUN
ftr-299	2402	10	agreement	agreement	NOUN
ftr-299	2402	11	(	(	PUNCT
ftr-299	2402	12	tsa	tsa	PROPN
ftr-299	2402	13	)	)	PUNCT
ftr-299	2402	14	among	among	ADP
ftr-299	2402	15	members	member	NOUN
ftr-299	2402	16	of	of	ADP
ftr-299	2402	17	a	a	DET
ftr-299	2402	18	consolidated	consolidated	ADJ
ftr-299	2402	19	group	group	NOUN
ftr-299	2402	20	.	.	PUNCT
ftr-299	2403	1	the	the	DET
ftr-299	2403	2	tsa	tsa	PROPN
ftr-299	2403	3	provided	provide	VERB
ftr-299	2403	4	that	that	SCONJ
ftr-299	2403	5	although	although	SCONJ
ftr-299	2403	6	the	the	DET
ftr-299	2403	7	parent	parent	NOUN
ftr-299	2403	8	holding	hold	VERB
ftr-299	2403	9	company	company	NOUN
ftr-299	2403	10	would	would	AUX
ftr-299	2403	11	file	file	VERB
ftr-299	2403	12	the	the	DET
ftr-299	2403	13	group	group	NOUN
ftr-299	2403	14	’s	’s	PART
ftr-299	2403	15	tax	tax	NOUN
ftr-299	2403	16	return	return	NOUN
ftr-299	2403	17	,	,	PUNCT
ftr-299	2403	18	a	a	DET
ftr-299	2403	19	bank	bank	NOUN
ftr-299	2403	20	subsidiary	subsidiary	NOUN
ftr-299	2403	21	would	would	AUX
ftr-299	2403	22	pay	pay	VERB
ftr-299	2403	23	all	all	DET
ftr-299	2403	24	income	income	NOUN
ftr-299	2403	25	taxes	taxis	NOUN
ftr-299	2403	26	for	for	ADP
ftr-299	2403	27	the	the	DET
ftr-299	2403	28	group	group	NOUN
ftr-299	2403	29	and	and	CCONJ
ftr-299	2403	30	receive	receive	VERB
ftr-299	2403	31	contributions	contribution	NOUN
ftr-299	2403	32	from	from	ADP
ftr-299	2403	33	other	other	ADJ
ftr-299	2403	34	members	member	NOUN
ftr-299	2403	35	of	of	ADP
ftr-299	2403	36	the	the	DET
ftr-299	2403	37	group	group	NOUN
ftr-299	2403	38	and	and	CCONJ
ftr-299	2403	39	the	the	DET
ftr-299	2403	40	bank	bank	NOUN
ftr-299	2403	41	would	would	AUX
ftr-299	2403	42	pay	pay	VERB
ftr-299	2403	43	any	any	DET
ftr-299	2403	44	member	member	NOUN
ftr-299	2403	45	of	of	ADP
ftr-299	2403	46	the	the	DET
ftr-299	2403	47	group	group	NOUN
ftr-299	2403	48	that	that	DET
ftr-299	2403	49	member	member	NOUN
ftr-299	2403	50	’s	’s	PART
ftr-299	2403	51	share	share	NOUN
ftr-299	2403	52	of	of	ADP
ftr-299	2403	53	any	any	DET
ftr-299	2403	54	refund	refund	NOUN
ftr-299	2403	55	.	.	PUNCT
ftr-299	2404	1	the	the	DET
ftr-299	2404	2	day	day	NOUN
ftr-299	2404	3	after	after	SCONJ
ftr-299	2404	4	the	the	DET
ftr-299	2404	5	bank	bank	NOUN
ftr-299	2404	6	was	be	AUX
ftr-299	2404	7	closed	close	VERB
ftr-299	2404	8	and	and	CCONJ
ftr-299	2404	9	the	the	DET
ftr-299	2404	10	fdic	fdic	PROPN
ftr-299	2404	11	appointed	appoint	VERB
ftr-299	2404	12	its	its	PRON
ftr-299	2404	13	receiver	receiver	NOUN
ftr-299	2404	14	,	,	PUNCT
ftr-299	2404	15	the	the	DET
ftr-299	2404	16	holding	hold	VERB
ftr-299	2404	17	company	company	NOUN
ftr-299	2404	18	filed	file	VERB
ftr-299	2404	19	for	for	ADP
ftr-299	2404	20	bankruptcy	bankruptcy	NOUN
ftr-299	2404	21	act	act	PROPN
ftr-299	2404	22	chapter	chapter	NOUN
ftr-299	2404	23	11	11	NUM
ftr-299	2404	24	protection	protection	NOUN
ftr-299	2404	25	.	.	PUNCT
ftr-299	2405	1	subsequently	subsequently	ADV
ftr-299	2405	2	,	,	PUNCT
ftr-299	2405	3	the	the	DET
ftr-299	2405	4	holding	hold	VERB
ftr-299	2405	5	company	company	NOUN
ftr-299	2405	6	received	receive	VERB
ftr-299	2405	7	a	a	DET
ftr-299	2405	8	refund	refund	NOUN
ftr-299	2405	9	,	,	PUNCT
ftr-299	2405	10	which	which	PRON
ftr-299	2405	11	it	it	PRON
ftr-299	2405	12	treated	treat	VERB
ftr-299	2405	13	as	as	ADP
ftr-299	2405	14	part	part	NOUN
ftr-299	2405	15	of	of	ADP
ftr-299	2405	16	the	the	DET
ftr-299	2405	17	bankruptcy	bankruptcy	NOUN
ftr-299	2405	18	estate	estate	NOUN
ftr-299	2405	19	rather	rather	ADV
ftr-299	2405	20	than	than	ADP
ftr-299	2405	21	paying	pay	VERB
ftr-299	2405	22	it	it	PRON
ftr-299	2405	23	to	to	ADP
ftr-299	2405	24	the	the	DET
ftr-299	2405	25	fdic	fdic	PROPN
ftr-299	2405	26	(	(	PUNCT
ftr-299	2405	27	as	as	ADP
ftr-299	2405	28	the	the	DET
ftr-299	2405	29	bank	bank	NOUN
ftr-299	2405	30	’s	’s	PART
ftr-299	2405	31	successor	successor	NOUN
ftr-299	2405	32	)	)	PUNCT
ftr-299	2405	33	for	for	ADP
ftr-299	2405	34	distribution	distribution	NOUN
ftr-299	2405	35	pursuant	pursuant	ADJ
ftr-299	2405	36	to	to	ADP
ftr-299	2405	37	the	the	DET
ftr-299	2405	38	tsa	tsa	NOUN
ftr-299	2405	39	.	.	PUNCT
ftr-299	2406	1	the	the	DET
ftr-299	2406	2	eleventh	eleventh	ADJ
ftr-299	2406	3	circuit	circuit	NOUN
ftr-299	2406	4	,	,	PUNCT
ftr-299	2406	5	in	in	ADP
ftr-299	2406	6	an	an	DET
ftr-299	2406	7	opinion	opinion	NOUN
ftr-299	2406	8	by	by	ADP
ftr-299	2406	9	judge	judge	PROPN
ftr-299	2406	10	tjoflat	tjoflat	PROPN
ftr-299	2406	11	,	,	PUNCT
ftr-299	2406	12	reversed	reverse	VERB
ftr-299	2406	13	the	the	DET
ftr-299	2406	14	bankruptcy	bankruptcy	NOUN
ftr-299	2406	15	court	court	NOUN
ftr-299	2406	16	and	and	CCONJ
ftr-299	2406	17	held	hold	VERB
ftr-299	2406	18	that	that	SCONJ
ftr-299	2406	19	the	the	DET
ftr-299	2406	20	refund	refund	NOUN
ftr-299	2406	21	was	be	AUX
ftr-299	2406	22	not	not	PART
ftr-299	2406	23	part	part	NOUN
ftr-299	2406	24	of	of	ADP
ftr-299	2406	25	the	the	DET
ftr-299	2406	26	holding	hold	VERB
ftr-299	2406	27	company	company	NOUN
ftr-299	2406	28	’s	’s	PART
ftr-299	2406	29	bankruptcy	bankruptcy	NOUN
ftr-299	2406	30	estate	estate	NOUN
ftr-299	2406	31	;	;	PUNCT
ftr-299	2406	32	the	the	DET
ftr-299	2406	33	refund	refund	NOUN
ftr-299	2406	34	was	be	AUX
ftr-299	2406	35	to	to	PART
ftr-299	2406	36	be	be	AUX
ftr-299	2406	37	paid	pay	VERB
ftr-299	2406	38	over	over	ADP
ftr-299	2406	39	to	to	ADP
ftr-299	2406	40	the	the	DET
ftr-299	2406	41	fdic	fdic	NOUN
ftr-299	2406	42	for	for	ADP
ftr-299	2406	43	distribution	distribution	NOUN
ftr-299	2406	44	to	to	ADP
ftr-299	2406	45	the	the	DET
ftr-299	2406	46	group	group	NOUN
ftr-299	2406	47	’s	’s	PART
ftr-299	2406	48	members	member	NOUN
ftr-299	2406	49	in	in	ADP
ftr-299	2406	50	accordance	accordance	NOUN
ftr-299	2406	51	with	with	ADP
ftr-299	2406	52	the	the	DET
ftr-299	2406	53	tsa	tsa	NOUN
ftr-299	2406	54	.	.	PUNCT
ftr-299	2407	1	interpreting	interpret	VERB
ftr-299	2407	2	the	the	DET
ftr-299	2407	3	tsa	tsa	NOUN
ftr-299	2407	4	contract	contract	NOUN
ftr-299	2407	5	under	under	ADP
ftr-299	2407	6	the	the	DET
ftr-299	2407	7	controlling	control	VERB
ftr-299	2407	8	delaware	delaware	PROPN
ftr-299	2407	9	law	law	PROPN
ftr-299	2407	10	,	,	PUNCT
ftr-299	2407	11	the	the	DET
ftr-299	2407	12	court	court	NOUN
ftr-299	2407	13	found	find	VERB
ftr-299	2407	14	that	that	SCONJ
ftr-299	2407	15	although	although	SCONJ
ftr-299	2407	16	the	the	DET
ftr-299	2407	17	tsa	tsa	NOUN
ftr-299	2407	18	did	do	AUX
ftr-299	2407	19	not	not	PART
ftr-299	2407	20	contain	contain	VERB
ftr-299	2407	21	a	a	DET
ftr-299	2407	22	provision	provision	NOUN
ftr-299	2407	23	expressly	expressly	ADV
ftr-299	2407	24	requiring	require	VERB
ftr-299	2407	25	the	the	DET
ftr-299	2407	26	holding	hold	VERB
ftr-299	2407	27	company	company	NOUN
ftr-299	2407	28	to	to	PART
ftr-299	2407	29	forward	forward	VERB
ftr-299	2407	30	the	the	DET
ftr-299	2407	31	tax	tax	NOUN
ftr-299	2407	32	refunds	refund	NOUN
ftr-299	2407	33	to	to	ADP
ftr-299	2407	34	the	the	DET
ftr-299	2407	35	bank	bank	NOUN
ftr-299	2407	36	,	,	PUNCT
ftr-299	2407	37	that	that	PRON
ftr-299	2407	38	was	be	AUX
ftr-299	2407	39	what	what	PRON
ftr-299	2407	40	the	the	DET
ftr-299	2407	41	parties	party	NOUN
ftr-299	2407	42	intended	intend	VERB
ftr-299	2407	43	.	.	PUNCT
ftr-299	2408	1	thus	thus	ADV
ftr-299	2408	2	,	,	PUNCT
ftr-299	2408	3	the	the	DET
ftr-299	2408	4	court	court	NOUN
ftr-299	2408	5	concluded	conclude	VERB
ftr-299	2408	6	:	:	PUNCT
ftr-299	2408	7	the	the	DET
ftr-299	2408	8	relationship	relationship	NOUN
ftr-299	2408	9	between	between	ADP
ftr-299	2408	10	the	the	DET
ftr-299	2408	11	holding	hold	VERB
ftr-299	2408	12	company	company	NOUN
ftr-299	2408	13	and	and	CCONJ
ftr-299	2408	14	the	the	DET
ftr-299	2408	15	bank	bank	NOUN
ftr-299	2408	16	is	be	AUX
ftr-299	2408	17	not	not	PART
ftr-299	2408	18	a	a	DET
ftr-299	2408	19	debtor	debtor	NOUN
ftr-299	2408	20	-	-	PUNCT
ftr-299	2408	21	creditor	creditor	NOUN
ftr-299	2408	22	relationship	relationship	NOUN
ftr-299	2408	23	.	.	PUNCT
ftr-299	2409	1	when	when	SCONJ
ftr-299	2409	2	the	the	DET
ftr-299	2409	3	holding	hold	VERB
ftr-299	2409	4	company	company	NOUN
ftr-299	2409	5	received	receive	VERB
ftr-299	2409	6	the	the	DET
ftr-299	2409	7	tax	tax	NOUN
ftr-299	2409	8	refunds	refund	NOUN
ftr-299	2409	9	,	,	PUNCT
ftr-299	2409	10	it	it	PRON
ftr-299	2409	11	held	hold	VERB
ftr-299	2409	12	the	the	DET
ftr-299	2409	13	funds	fund	NOUN
ftr-299	2409	14	intact	intact	ADJ
ftr-299	2409	15	—	—	PUNCT
ftr-299	2409	16	2014	2014	NUM
ftr-299	2409	17	]	]	PUNCT
ftr-299	2409	18	recent	recent	ADJ
ftr-299	2409	19	developments	development	NOUN
ftr-299	2409	20	in	in	ADP
ftr-299	2409	21	federal	federal	ADJ
ftr-299	2409	22	income	income	NOUN
ftr-299	2409	23	taxation	taxation	NOUN
ftr-299	2409	24	339	339	NUM
ftr-299	2409	25	as	as	SCONJ
ftr-299	2409	26	if	if	SCONJ
ftr-299	2409	27	in	in	ADP
ftr-299	2409	28	escrow	escrow	NOUN
ftr-299	2409	29	—	—	PUNCT
ftr-299	2409	30	for	for	ADP
ftr-299	2409	31	the	the	DET
ftr-299	2409	32	benefit	benefit	NOUN
ftr-299	2409	33	of	of	ADP
ftr-299	2409	34	the	the	DET
ftr-299	2409	35	bank	bank	NOUN
ftr-299	2409	36	and	and	CCONJ
ftr-299	2409	37	thus	thus	ADV
ftr-299	2409	38	the	the	DET
ftr-299	2409	39	remaining	remain	VERB
ftr-299	2409	40	members	member	NOUN
ftr-299	2409	41	of	of	ADP
ftr-299	2409	42	the	the	DET
ftr-299	2409	43	consolidated	consolidated	ADJ
ftr-299	2409	44	group	group	NOUN
ftr-299	2409	45	.	.	PUNCT
ftr-299	2410	1	the	the	DET
ftr-299	2410	2	parties	party	NOUN
ftr-299	2410	3	intended	intend	VERB
ftr-299	2410	4	that	that	SCONJ
ftr-299	2410	5	the	the	DET
ftr-299	2410	6	holding	hold	VERB
ftr-299	2410	7	company	company	NOUN
ftr-299	2410	8	would	would	AUX
ftr-299	2410	9	promptly	promptly	ADV
ftr-299	2410	10	forward	forward	ADV
ftr-299	2410	11	the	the	DET
ftr-299	2410	12	refunds	refund	NOUN
ftr-299	2410	13	to	to	ADP
ftr-299	2410	14	the	the	DET
ftr-299	2410	15	bank	bank	NOUN
ftr-299	2410	16	so	so	SCONJ
ftr-299	2410	17	that	that	SCONJ
ftr-299	2410	18	the	the	DET
ftr-299	2410	19	bank	bank	NOUN
ftr-299	2410	20	could	could	AUX
ftr-299	2410	21	,	,	PUNCT
ftr-299	2410	22	in	in	ADP
ftr-299	2410	23	turn	turn	NOUN
ftr-299	2410	24	,	,	PUNCT
ftr-299	2410	25	forward	forward	ADV
ftr-299	2410	26	them	they	PRON
ftr-299	2410	27	on	on	ADP
ftr-299	2410	28	to	to	ADP
ftr-299	2410	29	the	the	DET
ftr-299	2410	30	group	group	NOUN
ftr-299	2410	31	’s	’s	PART
ftr-299	2410	32	members	member	NOUN
ftr-299	2410	33	.	.	PUNCT
ftr-299	2411	1	in	in	ADP
ftr-299	2411	2	the	the	DET
ftr-299	2411	3	bank	bank	NOUN
ftr-299	2411	4	’s	’s	PART
ftr-299	2411	5	hands	hand	NOUN
ftr-299	2411	6	,	,	PUNCT
ftr-299	2411	7	the	the	DET
ftr-299	2411	8	tax	tax	NOUN
ftr-299	2411	9	refunds	refund	NOUN
ftr-299	2411	10	occupied	occupy	VERB
ftr-299	2411	11	the	the	DET
ftr-299	2411	12	same	same	ADJ
ftr-299	2411	13	status	status	NOUN
ftr-299	2411	14	as	as	SCONJ
ftr-299	2411	15	they	they	PRON
ftr-299	2411	16	did	do	VERB
ftr-299	2411	17	in	in	ADP
ftr-299	2411	18	the	the	DET
ftr-299	2411	19	holding	hold	VERB
ftr-299	2411	20	company	company	NOUN
ftr-299	2411	21	’s	’s	PART
ftr-299	2411	22	hands	hand	NOUN
ftr-299	2411	23	—	—	PUNCT
ftr-299	2411	24	they	they	PRON
ftr-299	2411	25	were	be	AUX
ftr-299	2411	26	tax	tax	NOUN
ftr-299	2411	27	refunds	refund	NOUN
ftr-299	2411	28	for	for	ADP
ftr-299	2411	29	distribution	distribution	NOUN
ftr-299	2411	30	in	in	ADP
ftr-299	2411	31	accordance	accordance	NOUN
ftr-299	2411	32	with	with	ADP
ftr-299	2411	33	the	the	DET
ftr-299	2411	34	tsa	tsa	NOUN
ftr-299	2411	35	.	.	PUNCT
ftr-299	2412	1	3	3	X
ftr-299	2412	2	.	.	X
ftr-299	2413	1	the	the	DET
ftr-299	2413	2	tax	tax	NOUN
ftr-299	2413	3	court	court	NOUN
ftr-299	2413	4	invokes	invoke	VERB
ftr-299	2413	5	a	a	DET
ftr-299	2413	6	“	"	PUNCT
ftr-299	2413	7	common	common	ADJ
ftr-299	2413	8	law	law	NOUN
ftr-299	2413	9	”	"	PUNCT
ftr-299	2413	10	doctrine	doctrine	NOUN
ftr-299	2413	11	to	to	PART
ftr-299	2413	12	disallow	disallow	VERB
ftr-299	2413	13	a	a	DET
ftr-299	2413	14	double	double	ADJ
ftr-299	2413	15	deduction	deduction	NOUN
ftr-299	2413	16	for	for	ADP
ftr-299	2413	17	the	the	DET
ftr-299	2413	18	same	same	ADJ
ftr-299	2413	19	economic	economic	ADJ
ftr-299	2413	20	loss	loss	NOUN
ftr-299	2413	21	.	.	PUNCT
ftr-299	2414	1	duquesne	duquesne	PROPN
ftr-299	2414	2	light	light	PROPN
ftr-299	2414	3	holdings	holdings	PROPN
ftr-299	2414	4	,	,	PUNCT
ftr-299	2414	5	inc	inc	PROPN
ftr-299	2414	6	.	.	PROPN
ftr-299	2415	1	v.	v.	PROPN
ftr-299	2415	2	commissioner	commissioner	PROPN
ftr-299	2415	3	,	,	PUNCT
ftr-299	2415	4	t.c	t.c	PROPN
ftr-299	2415	5	.	.	PROPN
ftr-299	2415	6	memo	memo	NOUN
ftr-299	2415	7	.	.	PUNCT
ftr-299	2416	1	2013	2013	NUM
ftr-299	2416	2	-	-	SYM
ftr-299	2416	3	216	216	NUM
ftr-299	2416	4	(	(	PUNCT
ftr-299	2416	5	9/11/13	9/11/13	NUM
ftr-299	2416	6	)	)	PUNCT
ftr-299	2416	7	.	.	PUNCT
ftr-299	2417	1	duquesne	duquesne	PROPN
ftr-299	2417	2	was	be	AUX
ftr-299	2417	3	the	the	DET
ftr-299	2417	4	common	common	ADJ
ftr-299	2417	5	parent	parent	NOUN
ftr-299	2417	6	of	of	ADP
ftr-299	2417	7	a	a	DET
ftr-299	2417	8	consolidated	consolidated	ADJ
ftr-299	2417	9	group	group	NOUN
ftr-299	2417	10	of	of	ADP
ftr-299	2417	11	corporations	corporation	NOUN
ftr-299	2417	12	.	.	PUNCT
ftr-299	2418	1	duquesne	duquesne	PROPN
ftr-299	2418	2	held	hold	VERB
ftr-299	2418	3	1.2	1.2	NUM
ftr-299	2418	4	million	million	NUM
ftr-299	2418	5	shares	share	NOUN
ftr-299	2418	6	of	of	ADP
ftr-299	2418	7	aquasource	aquasource	NOUN
ftr-299	2418	8	,	,	PUNCT
ftr-299	2418	9	which	which	PRON
ftr-299	2418	10	until	until	ADP
ftr-299	2418	11	2001	2001	NUM
ftr-299	2418	12	was	be	AUX
ftr-299	2418	13	a	a	DET
ftr-299	2418	14	wholly	wholly	ADV
ftr-299	2418	15	-	-	PUNCT
ftr-299	2418	16	owned	own	VERB
ftr-299	2418	17	member	member	NOUN
ftr-299	2418	18	of	of	ADP
ftr-299	2418	19	the	the	DET
ftr-299	2418	20	group	group	NOUN
ftr-299	2418	21	.	.	PUNCT
ftr-299	2419	1	in	in	ADP
ftr-299	2419	2	2001	2001	NUM
ftr-299	2419	3	,	,	PUNCT
ftr-299	2419	4	duquesne	duquesne	PROPN
ftr-299	2419	5	sold	sell	VERB
ftr-299	2419	6	50,000	50,000	NUM
ftr-299	2419	7	shares	share	NOUN
ftr-299	2419	8	of	of	ADP
ftr-299	2419	9	aquasource	aquasource	NOUN
ftr-299	2419	10	,	,	PUNCT
ftr-299	2419	11	in	in	ADP
ftr-299	2419	12	which	which	PRON
ftr-299	2419	13	it	it	PRON
ftr-299	2419	14	claimed	claim	VERB
ftr-299	2419	15	to	to	PART
ftr-299	2419	16	have	have	VERB
ftr-299	2419	17	a	a	DET
ftr-299	2419	18	basis	basis	NOUN
ftr-299	2419	19	of	of	ADP
ftr-299	2419	20	$	$	SYM
ftr-299	2419	21	206,402,100	206,402,100	NUM
ftr-299	2419	22	to	to	ADP
ftr-299	2419	23	lehman	lehman	PROPN
ftr-299	2419	24	brothers	brother	NOUN
ftr-299	2419	25	—	—	PUNCT
ftr-299	2419	26	remember	remember	VERB
ftr-299	2419	27	them	they	PRON
ftr-299	2419	28	—	—	PUNCT
ftr-299	2419	29	for	for	ADP
ftr-299	2419	30	$	$	SYM
ftr-299	2419	31	4,000,000	4,000,000	NUM
ftr-299	2419	32	and	and	CCONJ
ftr-299	2419	33	claimed	claim	VERB
ftr-299	2419	34	a	a	DET
ftr-299	2419	35	$	$	SYM
ftr-299	2419	36	202,402,100	202,402,100	NUM
ftr-299	2419	37	capital	capital	NOUN
ftr-299	2419	38	loss	loss	NOUN
ftr-299	2419	39	.	.	PUNCT
ftr-299	2420	1	duquesne	duquesne	PROPN
ftr-299	2420	2	filed	file	VERB
ftr-299	2420	3	an	an	DET
ftr-299	2420	4	application	application	NOUN
ftr-299	2420	5	for	for	ADP
ftr-299	2420	6	tentative	tentative	ADJ
ftr-299	2420	7	refund	refund	NOUN
ftr-299	2420	8	,	,	PUNCT
ftr-299	2420	9	in	in	ADP
ftr-299	2420	10	which	which	PRON
ftr-299	2420	11	it	it	PRON
ftr-299	2420	12	carried	carry	VERB
ftr-299	2420	13	back	back	ADV
ftr-299	2420	14	from	from	ADP
ftr-299	2420	15	2001	2001	NUM
ftr-299	2420	16	$	$	SYM
ftr-299	2420	17	161,640,702	161,640,702	NUM
ftr-299	2420	18	to	to	ADP
ftr-299	2420	19	year	year	NOUN
ftr-299	2420	20	2000	2000	NUM
ftr-299	2420	21	,	,	PUNCT
ftr-299	2420	22	$	$	SYM
ftr-299	2420	23	135,267,183	135,267,183	NUM
ftr-299	2420	24	of	of	ADP
ftr-299	2420	25	which	which	PRON
ftr-299	2420	26	was	be	AUX
ftr-299	2420	27	attributable	attributable	ADJ
ftr-299	2420	28	to	to	ADP
ftr-299	2420	29	the	the	DET
ftr-299	2420	30	2001	2001	NUM
ftr-299	2420	31	stock	stock	NOUN
ftr-299	2420	32	loss	loss	NOUN
ftr-299	2420	33	in	in	ADP
ftr-299	2420	34	question	question	NOUN
ftr-299	2420	35	,	,	PUNCT
ftr-299	2420	36	and	and	CCONJ
ftr-299	2420	37	the	the	DET
ftr-299	2420	38	irs	irs	PROPN
ftr-299	2420	39	paid	pay	VERB
ftr-299	2420	40	a	a	DET
ftr-299	2420	41	tentative	tentative	ADJ
ftr-299	2420	42	refund	refund	NOUN
ftr-299	2420	43	.	.	PUNCT
ftr-299	2421	1	subsequently	subsequently	ADV
ftr-299	2421	2	,	,	PUNCT
ftr-299	2421	3	aquasource	aquasource	PROPN
ftr-299	2421	4	,	,	PUNCT
ftr-299	2421	5	while	while	SCONJ
ftr-299	2421	6	still	still	ADV
ftr-299	2421	7	a	a	DET
ftr-299	2421	8	member	member	NOUN
ftr-299	2421	9	of	of	ADP
ftr-299	2421	10	the	the	DET
ftr-299	2421	11	group	group	NOUN
ftr-299	2421	12	,	,	PUNCT
ftr-299	2421	13	sold	sell	VERB
ftr-299	2421	14	various	various	ADJ
ftr-299	2421	15	assets	asset	NOUN
ftr-299	2421	16	resulting	result	VERB
ftr-299	2421	17	in	in	ADP
ftr-299	2421	18	aggregate	aggregate	ADJ
ftr-299	2421	19	recognized	recognize	VERB
ftr-299	2421	20	losses	loss	NOUN
ftr-299	2421	21	exceeding	exceed	VERB
ftr-299	2421	22	$	$	SYM
ftr-299	2421	23	235,000,000	235,000,000	NUM
ftr-299	2421	24	,	,	PUNCT
ftr-299	2421	25	which	which	PRON
ftr-299	2421	26	were	be	AUX
ftr-299	2421	27	claimed	claim	VERB
ftr-299	2421	28	on	on	ADP
ftr-299	2421	29	duquesne	duquesne	PROPN
ftr-299	2421	30	’s	’s	PART
ftr-299	2421	31	consolidated	consolidated	ADJ
ftr-299	2421	32	return	return	NOUN
ftr-299	2421	33	,	,	PUNCT
ftr-299	2421	34	which	which	PRON
ftr-299	2421	35	were	be	AUX
ftr-299	2421	36	carried	carry	VERB
ftr-299	2421	37	back	back	ADV
ftr-299	2421	38	to	to	ADP
ftr-299	2421	39	2000	2000	NUM
ftr-299	2421	40	.	.	PUNCT
ftr-299	2422	1	the	the	DET
ftr-299	2422	2	irs	irs	PROPN
ftr-299	2422	3	determined	determine	VERB
ftr-299	2422	4	that	that	SCONJ
ftr-299	2422	5	the	the	DET
ftr-299	2422	6	2001	2001	NUM
ftr-299	2422	7	loss	loss	NOUN
ftr-299	2422	8	on	on	ADP
ftr-299	2422	9	the	the	DET
ftr-299	2422	10	disposition	disposition	NOUN
ftr-299	2422	11	of	of	ADP
ftr-299	2422	12	50,000	50,000	NUM
ftr-299	2422	13	shares	share	NOUN
ftr-299	2422	14	of	of	ADP
ftr-299	2422	15	aquasource	aquasource	NOUN
ftr-299	2422	16	stock	stock	NOUN
ftr-299	2422	17	(	(	PUNCT
ftr-299	2422	18	approximately	approximately	ADV
ftr-299	2422	19	4	4	NUM
ftr-299	2422	20	percent	percent	NOUN
ftr-299	2422	21	of	of	ADP
ftr-299	2422	22	the	the	DET
ftr-299	2422	23	stock	stock	NOUN
ftr-299	2422	24	)	)	PUNCT
ftr-299	2422	25	recognized	recognize	VERB
ftr-299	2422	26	by	by	ADP
ftr-299	2422	27	the	the	DET
ftr-299	2422	28	common	common	ADJ
ftr-299	2422	29	parent	parent	NOUN
ftr-299	2422	30	was	be	AUX
ftr-299	2422	31	a	a	DET
ftr-299	2422	32	loss	loss	NOUN
ftr-299	2422	33	attributable	attributable	ADJ
ftr-299	2422	34	to	to	ADP
ftr-299	2422	35	the	the	DET
ftr-299	2422	36	fact	fact	NOUN
ftr-299	2422	37	that	that	SCONJ
ftr-299	2422	38	there	there	PRON
ftr-299	2422	39	was	be	AUX
ftr-299	2422	40	built	build	VERB
ftr-299	2422	41	-	-	PUNCT
ftr-299	2422	42	in	in	ADP
ftr-299	2422	43	loss	loss	NOUN
ftr-299	2422	44	in	in	ADP
ftr-299	2422	45	the	the	DET
ftr-299	2422	46	underlying	underlie	VERB
ftr-299	2422	47	assets	asset	NOUN
ftr-299	2422	48	of	of	ADP
ftr-299	2422	49	aquasource	aquasource	NOUN
ftr-299	2422	50	,	,	PUNCT
ftr-299	2422	51	and	and	CCONJ
ftr-299	2422	52	that	that	SCONJ
ftr-299	2422	53	under	under	ADP
ftr-299	2422	54	the	the	DET
ftr-299	2422	55	doctrine	doctrine	NOUN
ftr-299	2422	56	of	of	ADP
ftr-299	2422	57	charles	charles	PROPN
ftr-299	2422	58	ilfeld	ilfeld	PROPN
ftr-299	2422	59	co.	co.	PROPN
ftr-299	2422	60	v.	v.	PROPN
ftr-299	2422	61	hernandez	hernandez	PROPN
ftr-299	2422	62	,	,	PUNCT
ftr-299	2422	63	292	292	NUM
ftr-299	2422	64	u.s	u.s	PROPN
ftr-299	2422	65	.	.	PROPN
ftr-299	2422	66	62	62	NUM
ftr-299	2422	67	(	(	PUNCT
ftr-299	2422	68	1934	1934	NUM
ftr-299	2422	69	)	)	PUNCT
ftr-299	2422	70	,	,	PUNCT
ftr-299	2422	71	the	the	DET
ftr-299	2422	72	group	group	NOUN
ftr-299	2422	73	was	be	AUX
ftr-299	2422	74	not	not	PART
ftr-299	2422	75	permitted	permit	VERB
ftr-299	2422	76	to	to	PART
ftr-299	2422	77	take	take	VERB
ftr-299	2422	78	the	the	DET
ftr-299	2422	79	duplicative	duplicative	ADJ
ftr-299	2422	80	losses	loss	NOUN
ftr-299	2422	81	upon	upon	SCONJ
ftr-299	2422	82	the	the	DET
ftr-299	2422	83	subsequent	subsequent	ADJ
ftr-299	2422	84	sale	sale	NOUN
ftr-299	2422	85	of	of	ADP
ftr-299	2422	86	the	the	DET
ftr-299	2422	87	underlying	underlie	VERB
ftr-299	2422	88	assets	asset	NOUN
ftr-299	2422	89	that	that	PRON
ftr-299	2422	90	were	be	AUX
ftr-299	2422	91	sold	sell	VERB
ftr-299	2422	92	in	in	ADP
ftr-299	2422	93	2002	2002	NUM
ftr-299	2422	94	.	.	PUNCT
ftr-299	2423	1	the	the	DET
ftr-299	2423	2	tax	tax	NOUN
ftr-299	2423	3	court	court	NOUN
ftr-299	2423	4	(	(	PUNCT
ftr-299	2423	5	judge	judge	NOUN
ftr-299	2423	6	chiechi	chiechi	PROPN
ftr-299	2423	7	)	)	PUNCT
ftr-299	2423	8	upheld	uphold	VERB
ftr-299	2423	9	the	the	DET
ftr-299	2423	10	irs	irs	PROPN
ftr-299	2423	11	’s	’s	PART
ftr-299	2423	12	determination	determination	NOUN
ftr-299	2423	13	,	,	PUNCT
ftr-299	2423	14	relying	rely	VERB
ftr-299	2423	15	in	in	ADP
ftr-299	2423	16	part	part	NOUN
ftr-299	2423	17	on	on	ADP
ftr-299	2423	18	thrifty	thrifty	ADJ
ftr-299	2423	19	oil	oil	NOUN
ftr-299	2423	20	v.	v.	ADP
ftr-299	2423	21	commissioner	commissioner	NOUN
ftr-299	2423	22	,	,	PUNCT
ftr-299	2423	23	139	139	NUM
ftr-299	2423	24	t.c	t.c	PROPN
ftr-299	2423	25	.	.	PROPN
ftr-299	2423	26	198	198	NUM
ftr-299	2423	27	(	(	PUNCT
ftr-299	2423	28	2012	2012	NUM
ftr-299	2423	29	)	)	PUNCT
ftr-299	2423	30	.	.	PUNCT
ftr-299	2424	1	in	in	ADP
ftr-299	2424	2	doing	do	VERB
ftr-299	2424	3	so	so	ADV
ftr-299	2424	4	,	,	PUNCT
ftr-299	2424	5	it	it	PRON
ftr-299	2424	6	held	hold	VERB
ftr-299	2424	7	that	that	SCONJ
ftr-299	2424	8	charles	charles	PROPN
ftr-299	2424	9	ilfeld	ilfeld	PROPN
ftr-299	2424	10	co.	co.	PROPN
ftr-299	2424	11	continues	continue	VERB
ftr-299	2424	12	to	to	PART
ftr-299	2424	13	be	be	AUX
ftr-299	2424	14	“	"	PUNCT
ftr-299	2424	15	a	a	DET
ftr-299	2424	16	vital	vital	ADJ
ftr-299	2424	17	canon	canon	NOUN
ftr-299	2424	18	of	of	ADP
ftr-299	2424	19	statutory	statutory	ADJ
ftr-299	2424	20	construction	construction	NOUN
ftr-299	2424	21	in	in	ADP
ftr-299	2424	22	tax	tax	NOUN
ftr-299	2424	23	law	law	NOUN
ftr-299	2424	24	,	,	PUNCT
ftr-299	2424	25	”	"	PUNCT
ftr-299	2424	26	even	even	ADV
ftr-299	2424	27	after	after	ADP
ftr-299	2424	28	the	the	DET
ftr-299	2424	29	implementation	implementation	NOUN
ftr-299	2424	30	of	of	ADP
ftr-299	2424	31	former	former	ADJ
ftr-299	2424	32	reg	reg	NOUN
ftr-299	2424	33	.	.	PUNCT
ftr-299	2425	1	§	§	PROPN
ftr-299	2425	2	1.1502	1.1502	NUM
ftr-299	2425	3	-	-	SYM
ftr-299	2425	4	32	32	NUM
ftr-299	2425	5	.	.	PUNCT
ftr-299	2426	1	the	the	DET
ftr-299	2426	2	court	court	NOUN
ftr-299	2426	3	rejected	reject	VERB
ftr-299	2426	4	the	the	DET
ftr-299	2426	5	taxpayer	taxpayer	NOUN
ftr-299	2426	6	’s	’s	PART
ftr-299	2426	7	argument	argument	NOUN
ftr-299	2426	8	that	that	PRON
ftr-299	2426	9	rite	rite	VERB
ftr-299	2426	10	aid	aid	PROPN
ftr-299	2426	11	corp	corp	PROPN
ftr-299	2426	12	.	.	PROPN
ftr-299	2427	1	v.	v.	PROPN
ftr-299	2427	2	united	united	PROPN
ftr-299	2427	3	states	states	PROPN
ftr-299	2427	4	,	,	PUNCT
ftr-299	2427	5	255	255	NUM
ftr-299	2427	6	f.3d	f.3d	NUM
ftr-299	2427	7	1357	1357	NUM
ftr-299	2427	8	(	(	PUNCT
ftr-299	2427	9	fed	fed	PROPN
ftr-299	2427	10	.	.	PUNCT
ftr-299	2427	11	cir	cir	PROPN
ftr-299	2427	12	.	.	PROPN
ftr-299	2427	13	2001	2001	NUM
ftr-299	2427	14	)	)	PUNCT
ftr-299	2428	1	,	,	PUNCT
ftr-299	2428	2	supported	support	VERB
ftr-299	2428	3	allowing	allow	VERB
ftr-299	2428	4	the	the	DET
ftr-299	2428	5	deduction	deduction	NOUN
ftr-299	2428	6	,	,	PUNCT
ftr-299	2428	7	and	and	CCONJ
ftr-299	2428	8	that	that	SCONJ
ftr-299	2428	9	the	the	DET
ftr-299	2428	10	disallowance	disallowance	NOUN
ftr-299	2428	11	of	of	ADP
ftr-299	2428	12	double	double	ADJ
ftr-299	2428	13	deductions	deduction	NOUN
ftr-299	2428	14	could	could	AUX
ftr-299	2428	15	be	be	AUX
ftr-299	2428	16	effected	effect	VERB
ftr-299	2428	17	only	only	ADV
ftr-299	2428	18	through	through	ADP
ftr-299	2428	19	the	the	DET
ftr-299	2428	20	promulgation	promulgation	NOUN
ftr-299	2428	21	of	of	ADP
ftr-299	2428	22	valid	valid	ADJ
ftr-299	2428	23	regulations	regulation	NOUN
ftr-299	2428	24	.	.	PUNCT
ftr-299	2429	1	although	although	SCONJ
ftr-299	2429	2	the	the	DET
ftr-299	2429	3	court	court	NOUN
ftr-299	2429	4	acknowledged	acknowledge	VERB
ftr-299	2429	5	that	that	SCONJ
ftr-299	2429	6	former	former	ADJ
ftr-299	2429	7	temp	temp	NOUN
ftr-299	2429	8	.	.	PUNCT
ftr-299	2430	1	reg	reg	NOUN
ftr-299	2430	2	.	.	PUNCT
ftr-299	2431	1	§	§	PROPN
ftr-299	2431	2	1.1502	1.1502	NUM
ftr-299	2431	3	-	-	SYM
ftr-299	2431	4	35	35	NUM
ftr-299	2431	5	t	t	NOUN
ftr-299	2431	6	,	,	PUNCT
ftr-299	2431	7	which	which	PRON
ftr-299	2431	8	was	be	AUX
ftr-299	2431	9	in	in	ADP
ftr-299	2431	10	effect	effect	NOUN
ftr-299	2431	11	for	for	ADP
ftr-299	2431	12	the	the	DET
ftr-299	2431	13	years	year	NOUN
ftr-299	2431	14	in	in	ADP
ftr-299	2431	15	question	question	NOUN
ftr-299	2431	16	,	,	PUNCT
ftr-299	2431	17	did	do	AUX
ftr-299	2431	18	not	not	PART
ftr-299	2431	19	disallow	disallow	VERB
ftr-299	2431	20	the	the	DET
ftr-299	2431	21	losses	loss	NOUN
ftr-299	2431	22	,	,	PUNCT
ftr-299	2431	23	nothing	nothing	PRON
ftr-299	2431	24	prohibited	prohibit	VERB
ftr-299	2431	25	the	the	DET
ftr-299	2431	26	court	court	NOUN
ftr-299	2431	27	from	from	ADP
ftr-299	2431	28	disallowing	disallow	VERB
ftr-299	2431	29	duplicate	duplicate	ADJ
ftr-299	2431	30	deductions	deduction	NOUN
ftr-299	2431	31	for	for	ADP
ftr-299	2431	32	the	the	DET
ftr-299	2431	33	same	same	ADJ
ftr-299	2431	34	economic	economic	ADJ
ftr-299	2431	35	loss	loss	NOUN
ftr-299	2431	36	under	under	ADP
ftr-299	2431	37	charles	charles	PROPN
ftr-299	2431	38	ilfeld	ilfeld	PROPN
ftr-299	2431	39	co.	co.	PROPN
ftr-299	2431	40	finally	finally	ADV
ftr-299	2431	41	,	,	PUNCT
ftr-299	2431	42	the	the	DET
ftr-299	2431	43	court	court	NOUN
ftr-299	2431	44	held	hold	VERB
ftr-299	2431	45	that	that	SCONJ
ftr-299	2431	46	even	even	ADV
ftr-299	2431	47	though	though	SCONJ
ftr-299	2431	48	the	the	DET
ftr-299	2431	49	statute	statute	NOUN
ftr-299	2431	50	of	of	ADP
ftr-299	2431	51	limitations	limitation	NOUN
ftr-299	2431	52	had	have	AUX
ftr-299	2431	53	expired	expire	VERB
ftr-299	2431	54	for	for	ADP
ftr-299	2431	55	2000	2000	NUM
ftr-299	2431	56	–	–	PUNCT
ftr-299	2431	57	the	the	DET
ftr-299	2431	58	year	year	NOUN
ftr-299	2431	59	to	to	PART
ftr-299	2431	60	which	which	PRON
ftr-299	2431	61	losses	loss	NOUN
ftr-299	2431	62	had	have	AUX
ftr-299	2431	63	been	be	AUX
ftr-299	2431	64	carried	carry	VERB
ftr-299	2431	65	340	340	NUM
ftr-299	2431	66	florida	florida	PROPN
ftr-299	2431	67	tax	tax	NOUN
ftr-299	2431	68	review	review	NOUN
ftr-299	2432	1	[	[	X
ftr-299	2432	2	vol	vol	NOUN
ftr-299	2432	3	.	.	PUNCT
ftr-299	2433	1	15:5	15:5	NUM
ftr-299	2433	2	back	back	ADV
ftr-299	2433	3	–	–	PUNCT
ftr-299	2433	4	the	the	DET
ftr-299	2433	5	period	period	NOUN
ftr-299	2433	6	was	be	AUX
ftr-299	2433	7	still	still	ADV
ftr-299	2433	8	open	open	ADJ
ftr-299	2433	9	pursuant	pursuant	ADJ
ftr-299	2433	10	to	to	ADP
ftr-299	2433	11	§	§	PROPN
ftr-299	2433	12	6501(h	6501(h	PUNCT
ftr-299	2433	13	)	)	PUNCT
ftr-299	2433	14	and	and	CCONJ
ftr-299	2433	15	§	§	PROPN
ftr-299	2433	16	6501(k	6501(k	PROPN
ftr-299	2433	17	)	)	PUNCT
ftr-299	2433	18	,	,	PUNCT
ftr-299	2433	19	thereby	thereby	ADV
ftr-299	2433	20	allowing	allow	VERB
ftr-299	2433	21	the	the	DET
ftr-299	2433	22	tentative	tentative	ADJ
ftr-299	2433	23	refund	refund	NOUN
ftr-299	2433	24	to	to	PART
ftr-299	2433	25	be	be	AUX
ftr-299	2433	26	assessable	assessable	ADJ
ftr-299	2433	27	.	.	PUNCT
ftr-299	2434	1	h.	h.	NOUN
ftr-299	2434	2	miscellaneous	miscellaneous	ADJ
ftr-299	2434	3	corporate	corporate	ADJ
ftr-299	2434	4	issues	issue	NOUN
ftr-299	2434	5	1	1	NUM
ftr-299	2434	6	.	.	PUNCT
ftr-299	2435	1	there	there	PRON
ftr-299	2435	2	goes	go	VERB
ftr-299	2435	3	corporate	corporate	ADJ
ftr-299	2435	4	letter	letter	NOUN
ftr-299	2435	5	ruling	rule	VERB
ftr-299	2435	6	practice	practice	NOUN
ftr-299	2435	7	!	!	PUNCT
ftr-299	2436	1	rev	rev	PROPN
ftr-299	2436	2	.	.	PROPN
ftr-299	2436	3	proc	proc	PROPN
ftr-299	2436	4	.	.	PUNCT
ftr-299	2437	1	2013	2013	NUM
ftr-299	2437	2	-	-	SYM
ftr-299	2437	3	32	32	NUM
ftr-299	2437	4	,	,	PUNCT
ftr-299	2437	5	2013	2013	NUM
ftr-299	2437	6	-	-	SYM
ftr-299	2437	7	28	28	NUM
ftr-299	2437	8	i.r.b	i.r.b	NOUN
ftr-299	2437	9	.	.	PUNCT
ftr-299	2438	1	55	55	NUM
ftr-299	2438	2	(	(	PUNCT
ftr-299	2438	3	6/25/13	6/25/13	NOUN
ftr-299	2438	4	)	)	PUNCT
ftr-299	2438	5	,	,	PUNCT
ftr-299	2438	6	modifying	modify	VERB
ftr-299	2438	7	rev	rev	PROPN
ftr-299	2438	8	.	.	PROPN
ftr-299	2438	9	proc	proc	PROPN
ftr-299	2438	10	.	.	PUNCT
ftr-299	2439	1	2013	2013	NUM
ftr-299	2439	2	-	-	SYM
ftr-299	2439	3	1	1	NUM
ftr-299	2439	4	,	,	PUNCT
ftr-299	2439	5	2013	2013	NUM
ftr-299	2439	6	-	-	SYM
ftr-299	2439	7	1	1	NUM
ftr-299	2439	8	i.r.b	i.r.b	NOUN
ftr-299	2439	9	.	.	PUNCT
ftr-299	2440	1	116	116	NUM
ftr-299	2440	2	.	.	PUNCT
ftr-299	2441	1	the	the	DET
ftr-299	2441	2	irs	irs	PROPN
ftr-299	2441	3	will	will	AUX
ftr-299	2441	4	no	no	ADV
ftr-299	2441	5	longer	long	ADV
ftr-299	2441	6	rule	rule	VERB
ftr-299	2441	7	on	on	ADP
ftr-299	2441	8	whether	whether	SCONJ
ftr-299	2441	9	a	a	DET
ftr-299	2441	10	transaction	transaction	NOUN
ftr-299	2441	11	qualifies	qualify	VERB
ftr-299	2441	12	for	for	ADP
ftr-299	2441	13	nonrecognition	nonrecognition	NOUN
ftr-299	2441	14	treatment	treatment	NOUN
ftr-299	2441	15	under	under	ADP
ftr-299	2441	16	§	§	PROPN
ftr-299	2441	17	§	§	PROPN
ftr-299	2441	18	332	332	NUM
ftr-299	2441	19	,	,	PUNCT
ftr-299	2441	20	351	351	NUM
ftr-299	2441	21	,	,	PUNCT
ftr-299	2441	22	355	355	NUM
ftr-299	2441	23	,	,	PUNCT
ftr-299	2441	24	or	or	CCONJ
ftr-299	2441	25	1036	1036	NUM
ftr-299	2441	26	,	,	PUNCT
ftr-299	2441	27	or	or	CCONJ
ftr-299	2441	28	on	on	ADP
ftr-299	2441	29	whether	whether	SCONJ
ftr-299	2441	30	a	a	DET
ftr-299	2441	31	transaction	transaction	NOUN
ftr-299	2441	32	constitutes	constitute	VERB
ftr-299	2441	33	a	a	DET
ftr-299	2441	34	reorganization	reorganization	NOUN
ftr-299	2441	35	within	within	ADP
ftr-299	2441	36	the	the	DET
ftr-299	2441	37	meaning	meaning	NOUN
ftr-299	2441	38	of	of	ADP
ftr-299	2441	39	§	§	PROPN
ftr-299	2441	40	368	368	NUM
ftr-299	2441	41	,	,	PUNCT
ftr-299	2441	42	regardless	regardless	ADV
ftr-299	2441	43	of	of	ADP
ftr-299	2441	44	whether	whether	SCONJ
ftr-299	2441	45	the	the	DET
ftr-299	2441	46	transaction	transaction	NOUN
ftr-299	2441	47	presents	present	VERB
ftr-299	2441	48	a	a	DET
ftr-299	2441	49	significant	significant	ADJ
ftr-299	2441	50	issue	issue	NOUN
ftr-299	2441	51	and	and	CCONJ
ftr-299	2441	52	regardless	regardless	ADV
ftr-299	2441	53	of	of	ADP
ftr-299	2441	54	whether	whether	SCONJ
ftr-299	2441	55	the	the	DET
ftr-299	2441	56	transaction	transaction	NOUN
ftr-299	2441	57	is	be	AUX
ftr-299	2441	58	an	an	DET
ftr-299	2441	59	integral	integral	ADJ
ftr-299	2441	60	part	part	NOUN
ftr-299	2441	61	of	of	ADP
ftr-299	2441	62	a	a	DET
ftr-299	2441	63	larger	large	ADJ
ftr-299	2441	64	transaction	transaction	NOUN
ftr-299	2441	65	that	that	PRON
ftr-299	2441	66	involves	involve	VERB
ftr-299	2441	67	other	other	ADJ
ftr-299	2441	68	issues	issue	NOUN
ftr-299	2441	69	upon	upon	SCONJ
ftr-299	2441	70	which	which	PRON
ftr-299	2441	71	the	the	DET
ftr-299	2441	72	irs	irs	PROPN
ftr-299	2441	73	will	will	AUX
ftr-299	2441	74	rule	rule	VERB
ftr-299	2441	75	.	.	PUNCT
ftr-299	2442	1	however	however	ADV
ftr-299	2442	2	,	,	PUNCT
ftr-299	2442	3	the	the	DET
ftr-299	2442	4	irs	irs	PROPN
ftr-299	2442	5	will	will	AUX
ftr-299	2442	6	rule	rule	VERB
ftr-299	2442	7	on	on	ADP
ftr-299	2442	8	one	one	NUM
ftr-299	2442	9	or	or	CCONJ
ftr-299	2442	10	more	more	ADJ
ftr-299	2442	11	issues	issue	NOUN
ftr-299	2442	12	under	under	ADP
ftr-299	2442	13	those	those	DET
ftr-299	2442	14	sections	section	NOUN
ftr-299	2442	15	to	to	ADP
ftr-299	2442	16	the	the	DET
ftr-299	2442	17	extent	extent	NOUN
ftr-299	2442	18	that	that	SCONJ
ftr-299	2442	19	such	such	ADJ
ftr-299	2442	20	issue	issue	NOUN
ftr-299	2442	21	or	or	CCONJ
ftr-299	2442	22	issues	issue	NOUN
ftr-299	2442	23	are	be	AUX
ftr-299	2442	24	significant	significant	ADJ
ftr-299	2442	25	.	.	PUNCT
ftr-299	2443	1	there	there	PRON
ftr-299	2443	2	is	be	VERB
ftr-299	2443	3	no	no	DET
ftr-299	2443	4	limit	limit	NOUN
ftr-299	2443	5	on	on	ADP
ftr-299	2443	6	the	the	DET
ftr-299	2443	7	number	number	NOUN
ftr-299	2443	8	of	of	ADP
ftr-299	2443	9	significant	significant	ADJ
ftr-299	2443	10	issues	issue	NOUN
ftr-299	2443	11	that	that	PRON
ftr-299	2443	12	may	may	AUX
ftr-299	2443	13	be	be	AUX
ftr-299	2443	14	the	the	DET
ftr-299	2443	15	subject	subject	NOUN
ftr-299	2443	16	of	of	ADP
ftr-299	2443	17	a	a	DET
ftr-299	2443	18	single	single	ADJ
ftr-299	2443	19	letter	letter	NOUN
ftr-299	2443	20	ruling	ruling	NOUN
ftr-299	2443	21	.	.	PUNCT
ftr-299	2444	1	a	a	DET
ftr-299	2444	2	“	"	PUNCT
ftr-299	2444	3	significant	significant	ADJ
ftr-299	2444	4	issue	issue	NOUN
ftr-299	2444	5	is	be	AUX
ftr-299	2444	6	an	an	DET
ftr-299	2444	7	issue	issue	NOUN
ftr-299	2444	8	of	of	ADP
ftr-299	2444	9	law	law	NOUN
ftr-299	2444	10	the	the	DET
ftr-299	2444	11	resolution	resolution	NOUN
ftr-299	2444	12	of	of	ADP
ftr-299	2444	13	which	which	PRON
ftr-299	2444	14	is	be	AUX
ftr-299	2444	15	not	not	PART
ftr-299	2444	16	essentially	essentially	ADV
ftr-299	2444	17	free	free	ADJ
ftr-299	2444	18	from	from	ADP
ftr-299	2444	19	doubt	doubt	NOUN
ftr-299	2444	20	and	and	CCONJ
ftr-299	2444	21	that	that	PRON
ftr-299	2444	22	is	be	AUX
ftr-299	2444	23	germane	germane	ADJ
ftr-299	2444	24	to	to	ADP
ftr-299	2444	25	determining	determine	VERB
ftr-299	2444	26	the	the	DET
ftr-299	2444	27	tax	tax	NOUN
ftr-299	2444	28	consequences	consequence	NOUN
ftr-299	2444	29	of	of	ADP
ftr-299	2444	30	the	the	DET
ftr-299	2444	31	transaction	transaction	NOUN
ftr-299	2444	32	.	.	PUNCT
ftr-299	2444	33	”	"	PUNCT
ftr-299	2445	1	2	2	NUM
ftr-299	2445	2	.	.	PUNCT
ftr-299	2446	1	“	"	PUNCT
ftr-299	2446	2	[	[	X
ftr-299	2446	3	a]doption	a]doption	NOUN
ftr-299	2446	4	of	of	ADP
ftr-299	2446	5	these	these	DET
ftr-299	2446	6	exceptions	exception	NOUN
ftr-299	2446	7	[	[	X
ftr-299	2446	8	to	to	ADP
ftr-299	2446	9	§	§	PROPN
ftr-299	2446	10	382(g	382(g	PROPN
ftr-299	2446	11	)	)	PUNCT
ftr-299	2446	12	]	]	PUNCT
ftr-299	2446	13	is	be	AUX
ftr-299	2446	14	appropriate	appropriate	ADJ
ftr-299	2446	15	because	because	SCONJ
ftr-299	2446	16	these	these	DET
ftr-299	2446	17	transactions	transaction	NOUN
ftr-299	2446	18	do	do	AUX
ftr-299	2446	19	not	not	PART
ftr-299	2446	20	introduce	introduce	VERB
ftr-299	2446	21	new	new	ADJ
ftr-299	2446	22	capital	capital	NOUN
ftr-299	2446	23	into	into	ADP
ftr-299	2446	24	the	the	DET
ftr-299	2446	25	loss	loss	NOUN
ftr-299	2446	26	corporation	corporation	NOUN
ftr-299	2446	27	and	and	CCONJ
ftr-299	2446	28	because	because	SCONJ
ftr-299	2446	29	direct	direct	ADJ
ftr-299	2446	30	or	or	CCONJ
ftr-299	2446	31	indirect	indirect	ADJ
ftr-299	2446	32	ownership	ownership	NOUN
ftr-299	2446	33	of	of	ADP
ftr-299	2446	34	the	the	DET
ftr-299	2446	35	loss	loss	NOUN
ftr-299	2446	36	corporation	corporation	NOUN
ftr-299	2446	37	becomes	become	VERB
ftr-299	2446	38	less	less	ADV
ftr-299	2446	39	concentrated	concentrated	ADJ
ftr-299	2446	40	,	,	PUNCT
ftr-299	2446	41	thus	thus	ADV
ftr-299	2446	42	diminishing	diminish	VERB
ftr-299	2446	43	the	the	DET
ftr-299	2446	44	opportunity	opportunity	NOUN
ftr-299	2446	45	for	for	ADP
ftr-299	2446	46	loss	loss	NOUN
ftr-299	2446	47	trafficking	trafficking	NOUN
ftr-299	2446	48	.	.	PUNCT
ftr-299	2446	49	”	"	PUNCT
ftr-299	2447	1	t.d	t.d	PROPN
ftr-299	2447	2	.	.	PROPN
ftr-299	2447	3	9638	9638	NUM
ftr-299	2447	4	,	,	PUNCT
ftr-299	2447	5	application	application	NOUN
ftr-299	2447	6	of	of	ADP
ftr-299	2447	7	the	the	DET
ftr-299	2447	8	segregation	segregation	NOUN
ftr-299	2447	9	rules	rule	VERB
ftr-299	2447	10	to	to	ADP
ftr-299	2447	11	small	small	ADJ
ftr-299	2447	12	shareholders	shareholder	NOUN
ftr-299	2447	13	,	,	PUNCT
ftr-299	2447	14	78	78	NUM
ftr-299	2447	15	f.r	f.r	NOUN
ftr-299	2447	16	.	.	NOUN
ftr-299	2447	17	62418	62418	NUM
ftr-299	2447	18	(	(	PUNCT
ftr-299	2447	19	10/22/13	10/22/13	NUM
ftr-299	2447	20	)	)	PUNCT
ftr-299	2447	21	.	.	PUNCT
ftr-299	2448	1	the	the	DET
ftr-299	2448	2	treasury	treasury	PROPN
ftr-299	2448	3	department	department	PROPN
ftr-299	2448	4	has	have	AUX
ftr-299	2448	5	promulgated	promulgate	VERB
ftr-299	2448	6	amendments	amendment	NOUN
ftr-299	2448	7	to	to	ADP
ftr-299	2448	8	reg	reg	NOUN
ftr-299	2448	9	.	.	PUNCT
ftr-299	2449	1	§	§	PROPN
ftr-299	2449	2	1.382	1.382	NUM
ftr-299	2449	3	-	-	SYM
ftr-299	2449	4	3	3	NUM
ftr-299	2449	5	(	(	PUNCT
ftr-299	2449	6	proposed	propose	VERB
ftr-299	2449	7	in	in	ADP
ftr-299	2449	8	reg–149625–10	reg–149625–10	NOUN
ftr-299	2449	9	,	,	PUNCT
ftr-299	2449	10	application	application	NOUN
ftr-299	2449	11	of	of	ADP
ftr-299	2449	12	the	the	DET
ftr-299	2449	13	segregation	segregation	NOUN
ftr-299	2449	14	rules	rule	VERB
ftr-299	2449	15	to	to	ADP
ftr-299	2449	16	small	small	ADJ
ftr-299	2449	17	shareholders	shareholder	NOUN
ftr-299	2449	18	,	,	PUNCT
ftr-299	2449	19	76	76	NUM
ftr-299	2449	20	f.r	f.r	NOUN
ftr-299	2449	21	.	.	PROPN
ftr-299	2449	22	72362	72362	NUM
ftr-299	2449	23	(	(	PUNCT
ftr-299	2449	24	11/23/11	11/23/11	NUM
ftr-299	2449	25	)	)	PUNCT
ftr-299	2449	26	)	)	PUNCT
ftr-299	2449	27	.	.	PUNCT
ftr-299	2450	1	the	the	DET
ftr-299	2450	2	amendments	amendment	NOUN
ftr-299	2450	3	to	to	ADP
ftr-299	2450	4	reg	reg	NOUN
ftr-299	2450	5	.	.	PUNCT
ftr-299	2451	1	§	§	PROPN
ftr-299	2451	2	1.382	1.382	NUM
ftr-299	2451	3	-	-	SYM
ftr-299	2451	4	3	3	NUM
ftr-299	2451	5	reduce	reduce	VERB
ftr-299	2451	6	the	the	DET
ftr-299	2451	7	complexity	complexity	NOUN
ftr-299	2451	8	of	of	ADP
ftr-299	2451	9	applying	apply	VERB
ftr-299	2451	10	§	§	PROPN
ftr-299	2451	11	382	382	NUM
ftr-299	2451	12	in	in	ADP
ftr-299	2451	13	tracking	tracking	NOUN
ftr-299	2451	14	transactions	transaction	NOUN
ftr-299	2451	15	involving	involve	VERB
ftr-299	2451	16	small	small	ADJ
ftr-299	2451	17	amounts	amount	NOUN
ftr-299	2451	18	of	of	ADP
ftr-299	2451	19	stock	stock	NOUN
ftr-299	2451	20	of	of	ADP
ftr-299	2451	21	a	a	DET
ftr-299	2451	22	loss	loss	NOUN
ftr-299	2451	23	corporation	corporation	NOUN
ftr-299	2451	24	.	.	PUNCT
ftr-299	2452	1	reg	reg	NOUN
ftr-299	2452	2	.	.	PUNCT
ftr-299	2453	1	§	§	PROPN
ftr-299	2453	2	1.382	1.382	NUM
ftr-299	2453	3	-	-	SYM
ftr-299	2453	4	3	3	NUM
ftr-299	2453	5	provides	provide	VERB
ftr-299	2453	6	that	that	SCONJ
ftr-299	2453	7	all	all	DET
ftr-299	2453	8	shareholders	shareholder	NOUN
ftr-299	2453	9	who	who	PRON
ftr-299	2453	10	do	do	AUX
ftr-299	2453	11	not	not	PART
ftr-299	2453	12	individually	individually	ADV
ftr-299	2453	13	own	own	ADJ
ftr-299	2453	14	5	5	NUM
ftr-299	2453	15	percent	percent	NOUN
ftr-299	2453	16	of	of	ADP
ftr-299	2453	17	a	a	DET
ftr-299	2453	18	loss	loss	NOUN
ftr-299	2453	19	corporation	corporation	NOUN
ftr-299	2453	20	are	be	AUX
ftr-299	2453	21	grouped	group	VERB
ftr-299	2453	22	together	together	ADV
ftr-299	2453	23	and	and	CCONJ
ftr-299	2453	24	treated	treat	VERB
ftr-299	2453	25	as	as	ADP
ftr-299	2453	26	a	a	DET
ftr-299	2453	27	single	single	ADJ
ftr-299	2453	28	“	"	PUNCT
ftr-299	2453	29	public	public	ADJ
ftr-299	2453	30	group	group	NOUN
ftr-299	2453	31	”	"	PUNCT
ftr-299	2453	32	5	5	NUM
ftr-299	2453	33	-	-	PUNCT
ftr-299	2453	34	percent	percent	NOUN
ftr-299	2453	35	shareholder	shareholder	NOUN
ftr-299	2453	36	.	.	PUNCT
ftr-299	2454	1	however	however	ADV
ftr-299	2454	2	,	,	PUNCT
ftr-299	2454	3	temp	temp	NOUN
ftr-299	2454	4	.	.	PUNCT
ftr-299	2455	1	reg	reg	PROPN
ftr-299	2455	2	.	.	PUNCT
ftr-299	2456	1	§	§	PROPN
ftr-299	2456	2	1.382	1.382	NUM
ftr-299	2456	3	-	-	SYM
ftr-299	2456	4	2	2	NUM
ftr-299	2456	5	t	t	NOUN
ftr-299	2456	6	segregates	segregate	VERB
ftr-299	2456	7	into	into	ADP
ftr-299	2456	8	two	two	NUM
ftr-299	2456	9	or	or	CCONJ
ftr-299	2456	10	more	more	ADJ
ftr-299	2456	11	public	public	ADJ
ftr-299	2456	12	groups	group	NOUN
ftr-299	2456	13	any	any	DET
ftr-299	2456	14	public	public	ADJ
ftr-299	2456	15	group	group	NOUN
ftr-299	2456	16	of	of	ADP
ftr-299	2456	17	less	less	ADJ
ftr-299	2456	18	than	than	ADP
ftr-299	2456	19	5	5	NUM
ftr-299	2456	20	percent	percent	NOUN
ftr-299	2456	21	stockholders	stockholder	NOUN
ftr-299	2456	22	that	that	PRON
ftr-299	2456	23	can	can	AUX
ftr-299	2456	24	be	be	AUX
ftr-299	2456	25	separately	separately	ADV
ftr-299	2456	26	identified	identify	VERB
ftr-299	2456	27	as	as	ADP
ftr-299	2456	28	having	having	AUX
ftr-299	2456	29	acquired	acquire	VERB
ftr-299	2456	30	their	their	PRON
ftr-299	2456	31	stock	stock	NOUN
ftr-299	2456	32	in	in	ADP
ftr-299	2456	33	a	a	DET
ftr-299	2456	34	particular	particular	ADJ
ftr-299	2456	35	transaction	transaction	NOUN
ftr-299	2456	36	.	.	PUNCT
ftr-299	2457	1	the	the	DET
ftr-299	2457	2	amendments	amendment	NOUN
ftr-299	2457	3	to	to	ADP
ftr-299	2457	4	the	the	DET
ftr-299	2457	5	regulations	regulation	NOUN
ftr-299	2457	6	provide	provide	VERB
ftr-299	2457	7	that	that	SCONJ
ftr-299	2457	8	the	the	DET
ftr-299	2457	9	segregation	segregation	NOUN
ftr-299	2457	10	rule	rule	NOUN
ftr-299	2457	11	does	do	AUX
ftr-299	2457	12	not	not	PART
ftr-299	2457	13	apply	apply	VERB
ftr-299	2457	14	to	to	ADP
ftr-299	2457	15	transfers	transfer	NOUN
ftr-299	2457	16	of	of	ADP
ftr-299	2457	17	a	a	DET
ftr-299	2457	18	loss	loss	NOUN
ftr-299	2457	19	corporation	corporation	NOUN
ftr-299	2457	20	’s	’s	PART
ftr-299	2457	21	stock	stock	NOUN
ftr-299	2457	22	to	to	ADP
ftr-299	2457	23	non-5	non-5	NOUN
ftr-299	2457	24	-	-	PUNCT
ftr-299	2457	25	percent	percent	NOUN
ftr-299	2457	26	shareholders	shareholder	NOUN
ftr-299	2457	27	by	by	ADP
ftr-299	2457	28	5	5	NUM
ftr-299	2457	29	-	-	PUNCT
ftr-299	2457	30	percent	percent	NOUN
ftr-299	2457	31	shareholders	shareholder	NOUN
ftr-299	2457	32	,	,	PUNCT
ftr-299	2457	33	or	or	CCONJ
ftr-299	2457	34	entities	entity	NOUN
ftr-299	2457	35	that	that	PRON
ftr-299	2457	36	directly	directly	ADV
ftr-299	2457	37	or	or	CCONJ
ftr-299	2457	38	indirectly	indirectly	ADV
ftr-299	2457	39	own	own	ADJ
ftr-299	2457	40	at	at	ADV
ftr-299	2457	41	least	least	ADV
ftr-299	2457	42	5	5	NUM
ftr-299	2457	43	percent	percent	NOUN
ftr-299	2457	44	of	of	ADP
ftr-299	2457	45	a	a	DET
ftr-299	2457	46	loss	loss	NOUN
ftr-299	2457	47	corporation	corporation	NOUN
ftr-299	2457	48	whose	whose	DET
ftr-299	2457	49	owners	owner	NOUN
ftr-299	2457	50	(	(	PUNCT
ftr-299	2457	51	excluding	exclude	VERB
ftr-299	2457	52	those	those	PRON
ftr-299	2457	53	who	who	PRON
ftr-299	2457	54	are	be	AUX
ftr-299	2457	55	5	5	NUM
ftr-299	2457	56	-	-	PUNCT
ftr-299	2457	57	percent	percent	NOUN
ftr-299	2457	58	shareholders	shareholder	NOUN
ftr-299	2457	59	of	of	ADP
ftr-299	2457	60	a	a	DET
ftr-299	2457	61	loss	loss	NOUN
ftr-299	2457	62	corporation	corporation	NOUN
ftr-299	2457	63	)	)	PUNCT
ftr-299	2457	64	own	own	ADJ
ftr-299	2457	65	,	,	PUNCT
ftr-299	2457	66	in	in	ADP
ftr-299	2457	67	the	the	DET
ftr-299	2457	68	aggregate	aggregate	NOUN
ftr-299	2457	69	,	,	PUNCT
ftr-299	2457	70	5	5	NUM
ftr-299	2457	71	percent	percent	NOUN
ftr-299	2457	72	or	or	CCONJ
ftr-299	2457	73	more	more	ADJ
ftr-299	2457	74	of	of	ADP
ftr-299	2457	75	a	a	DET
ftr-299	2457	76	loss	loss	NOUN
ftr-299	2457	77	corporation	corporation	NOUN
ftr-299	2457	78	.	.	PUNCT
ftr-299	2458	1	the	the	DET
ftr-299	2458	2	amendments	amendment	NOUN
ftr-299	2458	3	to	to	ADP
ftr-299	2458	4	the	the	DET
ftr-299	2458	5	regulations	regulation	NOUN
ftr-299	2458	6	also	also	ADV
ftr-299	2458	7	provide	provide	VERB
ftr-299	2458	8	that	that	SCONJ
ftr-299	2458	9	the	the	DET
ftr-299	2458	10	segregation	segregation	NOUN
ftr-299	2458	11	rules	rule	NOUN
ftr-299	2458	12	do	do	AUX
ftr-299	2458	13	not	not	PART
ftr-299	2458	14	apply	apply	VERB
ftr-299	2458	15	to	to	ADP
ftr-299	2458	16	transfers	transfer	NOUN
ftr-299	2458	17	of	of	ADP
ftr-299	2458	18	ownership	ownership	NOUN
ftr-299	2458	19	interests	interest	NOUN
ftr-299	2458	20	in	in	ADP
ftr-299	2458	21	5	5	NUM
ftr-299	2458	22	-	-	PUNCT
ftr-299	2458	23	percent	percent	NOUN
ftr-299	2458	24	entities	entity	NOUN
ftr-299	2458	25	to	to	ADP
ftr-299	2458	26	shareholders	shareholder	NOUN
ftr-299	2458	27	who	who	PRON
ftr-299	2458	28	are	be	AUX
ftr-299	2458	29	not	not	PART
ftr-299	2458	30	themselves	themselves	PRON
ftr-299	2458	31	52014	52014	NUM
ftr-299	2458	32	]	]	X
ftr-299	2458	33	recent	recent	ADJ
ftr-299	2458	34	developments	development	NOUN
ftr-299	2458	35	in	in	ADP
ftr-299	2458	36	federal	federal	ADJ
ftr-299	2458	37	income	income	NOUN
ftr-299	2458	38	taxation	taxation	NOUN
ftr-299	2458	39	341	341	NUM
ftr-299	2458	40	percent	percent	NOUN
ftr-299	2458	41	shareholders	shareholder	NOUN
ftr-299	2458	42	.	.	PUNCT
ftr-299	2459	1	the	the	DET
ftr-299	2459	2	proposed	propose	VERB
ftr-299	2459	3	regulations	regulation	NOUN
ftr-299	2459	4	also	also	ADV
ftr-299	2459	5	provide	provide	VERB
ftr-299	2459	6	a	a	DET
ftr-299	2459	7	special	special	ADJ
ftr-299	2459	8	exception	exception	NOUN
ftr-299	2459	9	under	under	ADP
ftr-299	2459	10	which	which	PRON
ftr-299	2459	11	a	a	DET
ftr-299	2459	12	loss	loss	NOUN
ftr-299	2459	13	corporation	corporation	NOUN
ftr-299	2459	14	may	may	AUX
ftr-299	2459	15	annually	annually	ADV
ftr-299	2459	16	redeem	redeem	VERB
ftr-299	2459	17	10	10	NUM
ftr-299	2459	18	percent	percent	NOUN
ftr-299	2459	19	of	of	ADP
ftr-299	2459	20	the	the	DET
ftr-299	2459	21	value	value	NOUN
ftr-299	2459	22	of	of	ADP
ftr-299	2459	23	its	its	PRON
ftr-299	2459	24	stock	stock	NOUN
ftr-299	2459	25	,	,	PUNCT
ftr-299	2459	26	or	or	CCONJ
ftr-299	2459	27	10	10	NUM
ftr-299	2459	28	percent	percent	NOUN
ftr-299	2459	29	of	of	ADP
ftr-299	2459	30	the	the	DET
ftr-299	2459	31	shares	share	NOUN
ftr-299	2459	32	of	of	ADP
ftr-299	2459	33	a	a	DET
ftr-299	2459	34	particular	particular	ADJ
ftr-299	2459	35	class	class	NOUN
ftr-299	2459	36	of	of	ADP
ftr-299	2459	37	stock	stock	NOUN
ftr-299	2459	38	,	,	PUNCT
ftr-299	2459	39	without	without	ADP
ftr-299	2459	40	triggering	trigger	VERB
ftr-299	2459	41	the	the	DET
ftr-299	2459	42	segregation	segregation	NOUN
ftr-299	2459	43	rules	rule	NOUN
ftr-299	2459	44	and	and	CCONJ
ftr-299	2459	45	the	the	DET
ftr-299	2459	46	creation	creation	NOUN
ftr-299	2459	47	of	of	ADP
ftr-299	2459	48	new	new	ADJ
ftr-299	2459	49	5	5	NUM
ftr-299	2459	50	percent	percent	NOUN
ftr-299	2459	51	groups	group	NOUN
ftr-299	2459	52	.	.	PUNCT
ftr-299	2460	1	this	this	DET
ftr-299	2460	2	redemption	redemption	NOUN
ftr-299	2460	3	rule	rule	NOUN
ftr-299	2460	4	also	also	ADV
ftr-299	2460	5	applies	apply	VERB
ftr-299	2460	6	to	to	ADP
ftr-299	2460	7	redemptions	redemption	NOUN
ftr-299	2460	8	of	of	ADP
ftr-299	2460	9	not	not	PART
ftr-299	2460	10	more	more	ADJ
ftr-299	2460	11	than	than	ADP
ftr-299	2460	12	10	10	NUM
ftr-299	2460	13	percent	percent	NOUN
ftr-299	2460	14	of	of	ADP
ftr-299	2460	15	the	the	DET
ftr-299	2460	16	value	value	NOUN
ftr-299	2460	17	(	(	PUNCT
ftr-299	2460	18	or	or	CCONJ
ftr-299	2460	19	class	class	NOUN
ftr-299	2460	20	of	of	ADP
ftr-299	2460	21	stock	stock	NOUN
ftr-299	2460	22	)	)	PUNCT
ftr-299	2460	23	of	of	ADP
ftr-299	2460	24	an	an	DET
ftr-299	2460	25	entity	entity	NOUN
ftr-299	2460	26	that	that	PRON
ftr-299	2460	27	is	be	AUX
ftr-299	2460	28	a	a	DET
ftr-299	2460	29	5	5	NUM
ftr-299	2460	30	-	-	PUNCT
ftr-299	2460	31	percent	percent	NOUN
ftr-299	2460	32	owner	owner	NOUN
ftr-299	2460	33	of	of	ADP
ftr-299	2460	34	the	the	DET
ftr-299	2460	35	loss	loss	NOUN
ftr-299	2460	36	corporation	corporation	NOUN
ftr-299	2460	37	.	.	PUNCT
ftr-299	2461	1	the	the	DET
ftr-299	2461	2	amendments	amendment	NOUN
ftr-299	2461	3	also	also	ADV
ftr-299	2461	4	extend	extend	VERB
ftr-299	2461	5	the	the	DET
ftr-299	2461	6	10	10	NUM
ftr-299	2461	7	-	-	PUNCT
ftr-299	2461	8	percent	percent	NOUN
ftr-299	2461	9	limitation	limitation	NOUN
ftr-299	2461	10	for	for	ADP
ftr-299	2461	11	the	the	DET
ftr-299	2461	12	application	application	NOUN
ftr-299	2461	13	of	of	ADP
ftr-299	2461	14	the	the	DET
ftr-299	2461	15	small	small	ADJ
ftr-299	2461	16	issuance	issuance	NOUN
ftr-299	2461	17	exception	exception	NOUN
ftr-299	2461	18	to	to	ADP
ftr-299	2461	19	issuances	issuance	NOUN
ftr-299	2461	20	of	of	ADP
ftr-299	2461	21	stock	stock	NOUN
ftr-299	2461	22	by	by	ADP
ftr-299	2461	23	a	a	DET
ftr-299	2461	24	5	5	NUM
ftr-299	2461	25	-	-	PUNCT
ftr-299	2461	26	percent	percent	NOUN
ftr-299	2461	27	entity	entity	NOUN
ftr-299	2461	28	,	,	PUNCT
ftr-299	2461	29	calculated	calculate	VERB
ftr-299	2461	30	by	by	ADP
ftr-299	2461	31	reference	reference	NOUN
ftr-299	2461	32	to	to	ADP
ftr-299	2461	33	the	the	DET
ftr-299	2461	34	value	value	NOUN
ftr-299	2461	35	of	of	ADP
ftr-299	2461	36	the	the	DET
ftr-299	2461	37	stock	stock	NOUN
ftr-299	2461	38	of	of	ADP
ftr-299	2461	39	the	the	DET
ftr-299	2461	40	issuing	issue	VERB
ftr-299	2461	41	entity	entity	NOUN
ftr-299	2461	42	.	.	PUNCT
ftr-299	2462	1	transactions	transaction	NOUN
ftr-299	2462	2	that	that	PRON
ftr-299	2462	3	under	under	ADP
ftr-299	2462	4	the	the	DET
ftr-299	2462	5	prior	prior	ADJ
ftr-299	2462	6	version	version	NOUN
ftr-299	2462	7	of	of	ADP
ftr-299	2462	8	the	the	DET
ftr-299	2462	9	regulations	regulation	NOUN
ftr-299	2462	10	resulted	result	VERB
ftr-299	2462	11	in	in	ADP
ftr-299	2462	12	the	the	DET
ftr-299	2462	13	creation	creation	NOUN
ftr-299	2462	14	of	of	ADP
ftr-299	2462	15	a	a	DET
ftr-299	2462	16	new	new	ADJ
ftr-299	2462	17	public	public	ADJ
ftr-299	2462	18	group	group	NOUN
ftr-299	2462	19	,	,	PUNCT
ftr-299	2462	20	and	and	CCONJ
ftr-299	2462	21	thus	thus	ADV
ftr-299	2462	22	a	a	DET
ftr-299	2462	23	possible	possible	ADJ
ftr-299	2462	24	owner	owner	NOUN
ftr-299	2462	25	shift	shift	NOUN
ftr-299	2462	26	,	,	PUNCT
ftr-299	2462	27	now	now	ADV
ftr-299	2462	28	are	be	AUX
ftr-299	2462	29	simply	simply	ADV
ftr-299	2462	30	folded	fold	VERB
ftr-299	2462	31	into	into	ADP
ftr-299	2462	32	the	the	DET
ftr-299	2462	33	existing	exist	VERB
ftr-299	2462	34	public	public	ADJ
ftr-299	2462	35	groups	group	NOUN
ftr-299	2462	36	,	,	PUNCT
ftr-299	2462	37	thereby	thereby	ADV
ftr-299	2462	38	reducing	reduce	VERB
ftr-299	2462	39	the	the	DET
ftr-299	2462	40	chance	chance	NOUN
ftr-299	2462	41	of	of	ADP
ftr-299	2462	42	an	an	DET
ftr-299	2462	43	ownership	ownership	NOUN
ftr-299	2462	44	change	change	NOUN
ftr-299	2462	45	.	.	PUNCT
ftr-299	2463	1	the	the	DET
ftr-299	2463	2	amendments	amendment	NOUN
ftr-299	2463	3	also	also	ADV
ftr-299	2463	4	add	add	VERB
ftr-299	2463	5	an	an	DET
ftr-299	2463	6	anti	anti	ADJ
ftr-299	2463	7	-	-	ADJ
ftr-299	2463	8	abuse	abuse	ADJ
ftr-299	2463	9	rule	rule	NOUN
ftr-299	2463	10	to	to	ADP
ftr-299	2463	11	the	the	DET
ftr-299	2463	12	small	small	ADJ
ftr-299	2463	13	issuance	issuance	NOUN
ftr-299	2463	14	(	(	PUNCT
ftr-299	2463	15	issuance	issuance	NOUN
ftr-299	2463	16	of	of	ADP
ftr-299	2463	17	stock	stock	NOUN
ftr-299	2463	18	that	that	PRON
ftr-299	2463	19	does	do	AUX
ftr-299	2463	20	not	not	PART
ftr-299	2463	21	exceed	exceed	VERB
ftr-299	2463	22	10	10	NUM
ftr-299	2463	23	percent	percent	NOUN
ftr-299	2463	24	of	of	ADP
ftr-299	2463	25	the	the	DET
ftr-299	2463	26	total	total	ADJ
ftr-299	2463	27	value	value	NOUN
ftr-299	2463	28	(	(	PUNCT
ftr-299	2463	29	or	or	CCONJ
ftr-299	2463	30	10	10	NUM
ftr-299	2463	31	percent	percent	NOUN
ftr-299	2463	32	of	of	ADP
ftr-299	2463	33	the	the	DET
ftr-299	2463	34	class	class	NOUN
ftr-299	2463	35	)	)	PUNCT
ftr-299	2463	36	of	of	ADP
ftr-299	2463	37	the	the	DET
ftr-299	2463	38	corporation	corporation	NOUN
ftr-299	2463	39	’s	’s	PART
ftr-299	2463	40	outstanding	outstanding	ADJ
ftr-299	2463	41	stock	stock	NOUN
ftr-299	2463	42	at	at	ADP
ftr-299	2463	43	the	the	DET
ftr-299	2463	44	beginning	beginning	NOUN
ftr-299	2463	45	of	of	ADP
ftr-299	2463	46	the	the	DET
ftr-299	2463	47	taxable	taxable	ADJ
ftr-299	2463	48	year	year	NOUN
ftr-299	2463	49	)	)	PUNCT
ftr-299	2463	50	exception	exception	NOUN
ftr-299	2463	51	.	.	PUNCT
ftr-299	2464	1	the	the	DET
ftr-299	2464	2	effective	effective	ADJ
ftr-299	2464	3	dates	date	NOUN
ftr-299	2464	4	for	for	ADP
ftr-299	2464	5	various	various	ADJ
ftr-299	2464	6	amendments	amendment	NOUN
ftr-299	2464	7	vary	vary	VERB
ftr-299	2464	8	,	,	PUNCT
ftr-299	2464	9	with	with	ADP
ftr-299	2464	10	some	some	DET
ftr-299	2464	11	effective	effective	ADJ
ftr-299	2464	12	as	as	ADV
ftr-299	2464	13	early	early	ADV
ftr-299	2464	14	as	as	ADP
ftr-299	2464	15	11/4/92	11/4/92	NUM
ftr-299	2464	16	,	,	PUNCT
ftr-299	2464	17	and	and	CCONJ
ftr-299	2464	18	others	other	NOUN
ftr-299	2464	19	effective	effective	ADJ
ftr-299	2464	20	10/22/13	10/22/13	PROPN
ftr-299	2464	21	.	.	PUNCT
ftr-299	2465	1	vii	vii	PROPN
ftr-299	2465	2	.	.	PROPN
ftr-299	2465	3	partnerships	partnership	NOUN
ftr-299	2465	4	a.	a.	NOUN
ftr-299	2465	5	formation	formation	NOUN
ftr-299	2465	6	and	and	CCONJ
ftr-299	2465	7	taxable	taxable	ADJ
ftr-299	2465	8	years	year	NOUN
ftr-299	2465	9	1	1	NUM
ftr-299	2465	10	.	.	PUNCT
ftr-299	2465	11	final	final	ADJ
ftr-299	2465	12	regulations	regulation	NOUN
ftr-299	2465	13	cover	cover	VERB
ftr-299	2465	14	noncompensatory	noncompensatory	ADJ
ftr-299	2465	15	options	option	NOUN
ftr-299	2465	16	on	on	ADP
ftr-299	2465	17	partnership	partnership	NOUN
ftr-299	2465	18	interests	interest	NOUN
ftr-299	2465	19	.	.	PUNCT
ftr-299	2466	1	t.d	t.d	PROPN
ftr-299	2466	2	.	.	PROPN
ftr-299	2466	3	9612	9612	NUM
ftr-299	2466	4	,	,	PUNCT
ftr-299	2467	1	noncompensatory	noncompensatory	ADJ
ftr-299	2467	2	partnership	partnership	NOUN
ftr-299	2467	3	options	option	NOUN
ftr-299	2467	4	,	,	PUNCT
ftr-299	2467	5	78	78	NUM
ftr-299	2467	6	f.r	f.r	NOUN
ftr-299	2467	7	.	.	NOUN
ftr-299	2467	8	7997	7997	NUM
ftr-299	2467	9	(	(	PUNCT
ftr-299	2467	10	2/5/13	2/5/13	NUM
ftr-299	2467	11	)	)	PUNCT
ftr-299	2467	12	.	.	PUNCT
ftr-299	2468	1	final	final	ADJ
ftr-299	2468	2	regulations	regulation	NOUN
ftr-299	2468	3	under	under	ADP
ftr-299	2468	4	§	§	PROPN
ftr-299	2468	5	721	721	NUM
ftr-299	2468	6	generally	generally	ADV
ftr-299	2468	7	provide	provide	VERB
ftr-299	2468	8	for	for	ADP
ftr-299	2468	9	nonrecognition	nonrecognition	NOUN
ftr-299	2468	10	of	of	ADP
ftr-299	2468	11	gain	gain	NOUN
ftr-299	2468	12	or	or	CCONJ
ftr-299	2468	13	loss	loss	NOUN
ftr-299	2468	14	to	to	ADP
ftr-299	2468	15	the	the	DET
ftr-299	2468	16	partnership	partnership	NOUN
ftr-299	2468	17	or	or	CCONJ
ftr-299	2468	18	option	option	NOUN
ftr-299	2468	19	holder	holder	NOUN
ftr-299	2468	20	on	on	ADP
ftr-299	2468	21	the	the	DET
ftr-299	2468	22	exercise	exercise	NOUN
ftr-299	2468	23	of	of	ADP
ftr-299	2468	24	a	a	DET
ftr-299	2468	25	noncompensatory	noncompensatory	ADJ
ftr-299	2468	26	stock	stock	NOUN
ftr-299	2468	27	option	option	NOUN
ftr-299	2468	28	that	that	PRON
ftr-299	2468	29	grants	grant	VERB
ftr-299	2468	30	the	the	DET
ftr-299	2468	31	holder	holder	NOUN
ftr-299	2468	32	the	the	DET
ftr-299	2468	33	right	right	NOUN
ftr-299	2468	34	to	to	PART
ftr-299	2468	35	acquire	acquire	VERB
ftr-299	2468	36	an	an	DET
ftr-299	2468	37	interest	interest	NOUN
ftr-299	2468	38	in	in	ADP
ftr-299	2468	39	the	the	DET
ftr-299	2468	40	issuer	issuer	NOUN
ftr-299	2468	41	(	(	PUNCT
ftr-299	2468	42	defined	define	VERB
ftr-299	2468	43	as	as	ADP
ftr-299	2468	44	an	an	DET
ftr-299	2468	45	option	option	NOUN
ftr-299	2468	46	not	not	PART
ftr-299	2468	47	issued	issue	VERB
ftr-299	2468	48	in	in	ADP
ftr-299	2468	49	connection	connection	NOUN
ftr-299	2468	50	with	with	ADP
ftr-299	2468	51	the	the	DET
ftr-299	2468	52	performance	performance	NOUN
ftr-299	2468	53	of	of	ADP
ftr-299	2468	54	services	service	NOUN
ftr-299	2468	55	)	)	PUNCT
ftr-299	2468	56	on	on	ADP
ftr-299	2468	57	the	the	DET
ftr-299	2468	58	transfer	transfer	NOUN
ftr-299	2468	59	of	of	ADP
ftr-299	2468	60	money	money	NOUN
ftr-299	2468	61	or	or	CCONJ
ftr-299	2468	62	property	property	NOUN
ftr-299	2468	63	to	to	ADP
ftr-299	2468	64	the	the	DET
ftr-299	2468	65	partnership	partnership	NOUN
ftr-299	2468	66	.	.	PUNCT
ftr-299	2469	1	the	the	DET
ftr-299	2469	2	regulations	regulation	NOUN
ftr-299	2469	3	also	also	ADV
ftr-299	2469	4	address	address	VERB
ftr-299	2469	5	the	the	DET
ftr-299	2469	6	maintenance	maintenance	NOUN
ftr-299	2469	7	of	of	ADP
ftr-299	2469	8	partnership	partnership	NOUN
ftr-299	2469	9	capital	capital	NOUN
ftr-299	2469	10	accounts	account	NOUN
ftr-299	2469	11	and	and	CCONJ
ftr-299	2469	12	the	the	DET
ftr-299	2469	13	determination	determination	NOUN
ftr-299	2469	14	of	of	ADP
ftr-299	2469	15	partners	partner	NOUN
ftr-299	2469	16	’	'	PUNCT
ftr-299	2469	17	distributive	distributive	ADJ
ftr-299	2469	18	shares	share	NOUN
ftr-299	2469	19	.	.	PUNCT
ftr-299	2470	1	as	as	ADP
ftr-299	2470	2	a	a	DET
ftr-299	2470	3	brief	brief	ADJ
ftr-299	2470	4	and	and	CCONJ
ftr-299	2470	5	horribly	horribly	ADV
ftr-299	2470	6	incomplete	incomplete	ADJ
ftr-299	2470	7	summary	summary	NOUN
ftr-299	2470	8	of	of	ADP
ftr-299	2470	9	the	the	DET
ftr-299	2470	10	lengthy	lengthy	ADJ
ftr-299	2470	11	regulation−	regulation−	NOUN
ftr-299	2470	12			NOUN
ftr-299	2471	1	the	the	DET
ftr-299	2471	2	regulations	regulation	NOUN
ftr-299	2471	3	provide	provide	VERB
ftr-299	2471	4	that	that	SCONJ
ftr-299	2471	5	§	§	PROPN
ftr-299	2471	6	721	721	NUM
ftr-299	2471	7	does	do	AUX
ftr-299	2471	8	not	not	PART
ftr-299	2471	9	apply	apply	VERB
ftr-299	2471	10	to	to	ADP
ftr-299	2471	11	the	the	DET
ftr-299	2471	12	transfer	transfer	NOUN
ftr-299	2471	13	of	of	ADP
ftr-299	2471	14	property	property	NOUN
ftr-299	2471	15	in	in	ADP
ftr-299	2471	16	exchange	exchange	NOUN
ftr-299	2471	17	for	for	ADP
ftr-299	2471	18	an	an	DET
ftr-299	2471	19	option	option	NOUN
ftr-299	2471	20	or	or	CCONJ
ftr-299	2471	21	the	the	DET
ftr-299	2471	22	satisfaction	satisfaction	NOUN
ftr-299	2471	23	of	of	ADP
ftr-299	2471	24	a	a	DET
ftr-299	2471	25	partnership	partnership	NOUN
ftr-299	2471	26	obligation	obligation	NOUN
ftr-299	2471	27	by	by	ADP
ftr-299	2471	28	issuance	issuance	NOUN
ftr-299	2471	29	of	of	ADP
ftr-299	2471	30	an	an	DET
ftr-299	2471	31	option	option	NOUN
ftr-299	2471	32	.	.	PUNCT
ftr-299	2472	1	the	the	DET
ftr-299	2472	2	transfer	transfer	NOUN
ftr-299	2472	3	or	or	CCONJ
ftr-299	2472	4	satisfaction	satisfaction	NOUN
ftr-299	2472	5	will	will	AUX
ftr-299	2472	6	result	result	VERB
ftr-299	2472	7	in	in	ADP
ftr-299	2472	8	recognition	recognition	NOUN
ftr-299	2472	9	of	of	ADP
ftr-299	2472	10	gain	gain	NOUN
ftr-299	2472	11	or	or	CCONJ
ftr-299	2472	12	loss	loss	NOUN
ftr-299	2472	13	to	to	ADP
ftr-299	2472	14	the	the	DET
ftr-299	2472	15	option	option	NOUN
ftr-299	2472	16	recipient	recipient	NOUN
ftr-299	2472	17	and	and	CCONJ
ftr-299	2472	18	open	open	ADJ
ftr-299	2472	19	transaction	transaction	NOUN
ftr-299	2472	20	treatment	treatment	NOUN
ftr-299	2472	21	with	with	ADP
ftr-299	2472	22	respect	respect	NOUN
ftr-299	2472	23	to	to	ADP
ftr-299	2472	24	the	the	DET
ftr-299	2472	25	partnership	partnership	NOUN
ftr-299	2472	26	.	.	PUNCT
ftr-299	2473	1	the	the	DET
ftr-299	2473	2	regulations	regulation	NOUN
ftr-299	2473	3	do	do	AUX
ftr-299	2473	4	provide	provide	VERB
ftr-299	2473	5	for	for	ADP
ftr-299	2473	6	§	§	PROPN
ftr-299	2473	7	721	721	NUM
ftr-299	2473	8	treatment	treatment	NOUN
ftr-299	2473	9	for	for	ADP
ftr-299	2473	10	the	the	DET
ftr-299	2473	11	receipt	receipt	NOUN
ftr-299	2473	12	of	of	ADP
ftr-299	2473	13	convertible	convertible	ADJ
ftr-299	2473	14	equity	equity	NOUN
ftr-299	2473	15	in	in	ADP
ftr-299	2473	16	exchange	exchange	NOUN
ftr-299	2473	17	for	for	ADP
ftr-299	2473	18	property	property	NOUN
ftr-299	2473	19	.	.	PUNCT
ftr-299	2474	1			PROPN
ftr-299	2474	2	section	section	NOUN
ftr-299	2474	3	721	721	NUM
ftr-299	2474	4	does	do	AUX
ftr-299	2474	5	not	not	PART
ftr-299	2474	6	apply	apply	VERB
ftr-299	2474	7	to	to	ADP
ftr-299	2474	8	the	the	DET
ftr-299	2474	9	issuance	issuance	NOUN
ftr-299	2474	10	of	of	ADP
ftr-299	2474	11	an	an	DET
ftr-299	2474	12	option	option	NOUN
ftr-299	2474	13	for	for	ADP
ftr-299	2474	14	accrued	accrue	VERB
ftr-299	2474	15	but	but	CCONJ
ftr-299	2474	16	unpaid	unpaid	ADJ
ftr-299	2474	17	interest	interest	NOUN
ftr-299	2474	18	,	,	PUNCT
ftr-299	2474	19	interest	interest	NOUN
ftr-299	2474	20	on	on	ADP
ftr-299	2474	21	convertible	convertible	ADJ
ftr-299	2474	22	debt	debt	NOUN
ftr-299	2474	23	,	,	PUNCT
ftr-299	2474	24	rent	rent	NOUN
ftr-299	2474	25	,	,	PUNCT
ftr-299	2474	26	or	or	CCONJ
ftr-299	2474	27	royalties	royalty	NOUN
ftr-299	2474	28	.	.	PUNCT
ftr-299	2475	1	342	342	NUM
ftr-299	2475	2	florida	florida	PROPN
ftr-299	2475	3	tax	tax	NOUN
ftr-299	2475	4	review	review	NOUN
ftr-299	2475	5	[	[	X
ftr-299	2475	6	vol	vol	NOUN
ftr-299	2475	7	.	.	PUNCT
ftr-299	2476	1	15:5	15:5	NUM
ftr-299	2476	2			NOUN
ftr-299	2476	3	the	the	DET
ftr-299	2476	4	nonrecognition	nonrecognition	NOUN
ftr-299	2476	5	rule	rule	NOUN
ftr-299	2476	6	of	of	ADP
ftr-299	2476	7	§	§	PROPN
ftr-299	2476	8	721	721	NUM
ftr-299	2476	9	does	do	AUX
ftr-299	2476	10	not	not	PART
ftr-299	2476	11	apply	apply	VERB
ftr-299	2476	12	to	to	ADP
ftr-299	2476	13	the	the	DET
ftr-299	2476	14	exercise	exercise	NOUN
ftr-299	2476	15	of	of	ADP
ftr-299	2476	16	a	a	DET
ftr-299	2476	17	noncompensatory	noncompensatory	ADJ
ftr-299	2476	18	option	option	NOUN
ftr-299	2476	19	issued	issue	VERB
ftr-299	2476	20	by	by	ADP
ftr-299	2476	21	a	a	DET
ftr-299	2476	22	disregarded	disregarded	ADJ
ftr-299	2476	23	entity	entity	NOUN
ftr-299	2476	24	that	that	PRON
ftr-299	2476	25	would	would	AUX
ftr-299	2476	26	become	become	VERB
ftr-299	2476	27	a	a	DET
ftr-299	2476	28	partnership	partnership	NOUN
ftr-299	2476	29	if	if	SCONJ
ftr-299	2476	30	the	the	DET
ftr-299	2476	31	option	option	NOUN
ftr-299	2476	32	were	be	AUX
ftr-299	2476	33	exercised	exercise	VERB
ftr-299	2476	34	.	.	PUNCT
ftr-299	2477	1			X
ftr-299	2478	1	the	the	DET
ftr-299	2478	2	investment	investment	NOUN
ftr-299	2478	3	partnership	partnership	NOUN
ftr-299	2478	4	rules	rule	NOUN
ftr-299	2478	5	of	of	ADP
ftr-299	2478	6	§	§	PROPN
ftr-299	2478	7	721(b	721(b	PROPN
ftr-299	2478	8	)	)	PUNCT
ftr-299	2478	9	apply	apply	VERB
ftr-299	2478	10	to	to	PART
ftr-299	2478	11	cause	cause	VERB
ftr-299	2478	12	recognition	recognition	NOUN
ftr-299	2478	13	if	if	SCONJ
ftr-299	2478	14	the	the	DET
ftr-299	2478	15	partnership	partnership	NOUN
ftr-299	2478	16	would	would	AUX
ftr-299	2478	17	be	be	AUX
ftr-299	2478	18	treated	treat	VERB
ftr-299	2478	19	as	as	ADP
ftr-299	2478	20	an	an	DET
ftr-299	2478	21	investment	investment	NOUN
ftr-299	2478	22	company	company	NOUN
ftr-299	2478	23	.	.	PUNCT
ftr-299	2479	1			NOUN
ftr-299	2479	2	cash	cash	NOUN
ftr-299	2479	3	settlement	settlement	NOUN
ftr-299	2479	4	of	of	ADP
ftr-299	2479	5	a	a	DET
ftr-299	2479	6	noncompensatory	noncompensatory	ADJ
ftr-299	2479	7	option	option	NOUN
ftr-299	2479	8	is	be	AUX
ftr-299	2479	9	treated	treat	VERB
ftr-299	2479	10	as	as	ADP
ftr-299	2479	11	a	a	DET
ftr-299	2479	12	sale	sale	NOUN
ftr-299	2479	13	or	or	CCONJ
ftr-299	2479	14	exchange	exchange	NOUN
ftr-299	2479	15	of	of	ADP
ftr-299	2479	16	the	the	DET
ftr-299	2479	17	option	option	NOUN
ftr-299	2479	18	under	under	ADP
ftr-299	2479	19	§	§	PROPN
ftr-299	2479	20	1234	1234	NUM
ftr-299	2479	21	rather	rather	ADV
ftr-299	2479	22	than	than	ADP
ftr-299	2479	23	as	as	ADP
ftr-299	2479	24	a	a	DET
ftr-299	2479	25	contribution	contribution	NOUN
ftr-299	2479	26	to	to	ADP
ftr-299	2479	27	a	a	DET
ftr-299	2479	28	partnership	partnership	NOUN
ftr-299	2479	29	.	.	PUNCT
ftr-299	2480	1			PRON
ftr-299	2480	2	lapse	lapse	NOUN
ftr-299	2480	3	of	of	ADP
ftr-299	2480	4	a	a	DET
ftr-299	2480	5	noncompensatory	noncompensatory	ADJ
ftr-299	2480	6	option	option	NOUN
ftr-299	2480	7	is	be	AUX
ftr-299	2480	8	treated	treat	VERB
ftr-299	2480	9	as	as	ADP
ftr-299	2480	10	recognition	recognition	NOUN
ftr-299	2480	11	of	of	ADP
ftr-299	2480	12	gain	gain	NOUN
ftr-299	2480	13	to	to	ADP
ftr-299	2480	14	the	the	DET
ftr-299	2480	15	partnership	partnership	NOUN
ftr-299	2480	16	and	and	CCONJ
ftr-299	2480	17	a	a	DET
ftr-299	2480	18	loss	loss	NOUN
ftr-299	2480	19	to	to	ADP
ftr-299	2480	20	the	the	DET
ftr-299	2480	21	option	option	NOUN
ftr-299	2480	22	holder	holder	NOUN
ftr-299	2480	23	to	to	ADP
ftr-299	2480	24	the	the	DET
ftr-299	2480	25	extent	extent	NOUN
ftr-299	2480	26	of	of	ADP
ftr-299	2480	27	the	the	DET
ftr-299	2480	28	option	option	NOUN
ftr-299	2480	29	premium	premium	NOUN
ftr-299	2480	30	.	.	PUNCT
ftr-299	2481	1	for	for	ADP
ftr-299	2481	2	this	this	DET
ftr-299	2481	3	purpose	purpose	NOUN
ftr-299	2481	4	,	,	PUNCT
ftr-299	2481	5	proposed	propose	VERB
ftr-299	2481	6	regulations	regulation	NOUN
ftr-299	2481	7	under	under	ADP
ftr-299	2481	8	§	§	PROPN
ftr-299	2481	9	1234	1234	NUM
ftr-299	2481	10	would	would	AUX
ftr-299	2481	11	treat	treat	VERB
ftr-299	2481	12	partnership	partnership	NOUN
ftr-299	2481	13	interests	interest	NOUN
ftr-299	2481	14	as	as	ADP
ftr-299	2481	15	securities	security	NOUN
ftr-299	2481	16	for	for	ADP
ftr-299	2481	17	purposes	purpose	NOUN
ftr-299	2481	18	of	of	ADP
ftr-299	2481	19	§	§	PROPN
ftr-299	2481	20	1234	1234	NUM
ftr-299	2481	21	(	(	PUNCT
ftr-299	2481	22	reg-106918	reg-106918	NOUN
ftr-299	2481	23	-	-	PUNCT
ftr-299	2481	24	08	08	NUM
ftr-299	2481	25	,	,	PUNCT
ftr-299	2481	26	treatment	treatment	NOUN
ftr-299	2481	27	of	of	ADP
ftr-299	2481	28	grantor	grantor	NOUN
ftr-299	2481	29	of	of	ADP
ftr-299	2481	30	an	an	DET
ftr-299	2481	31	option	option	NOUN
ftr-299	2481	32	on	on	ADP
ftr-299	2481	33	a	a	DET
ftr-299	2481	34	partnership	partnership	NOUN
ftr-299	2481	35	interest	interest	NOUN
ftr-299	2481	36	,	,	PUNCT
ftr-299	2481	37	78	78	NUM
ftr-299	2481	38	f.r	f.r	SYM
ftr-299	2481	39	.	.	NOUN
ftr-299	2481	40	8060	8060	NUM
ftr-299	2481	41	(	(	PUNCT
ftr-299	2481	42	2/5/13	2/5/13	NUM
ftr-299	2481	43	)	)	PUNCT
ftr-299	2481	44	)	)	PUNCT
ftr-299	2481	45	.	.	PUNCT
ftr-299	2482	1			NOUN
ftr-299	2482	2	redemption	redemption	NOUN
ftr-299	2482	3	of	of	ADP
ftr-299	2482	4	an	an	DET
ftr-299	2482	5	interest	interest	NOUN
ftr-299	2482	6	following	follow	VERB
ftr-299	2482	7	exercise	exercise	NOUN
ftr-299	2482	8	of	of	ADP
ftr-299	2482	9	a	a	DET
ftr-299	2482	10	noncompensatory	noncompensatory	ADJ
ftr-299	2482	11	option	option	NOUN
ftr-299	2482	12	may	may	AUX
ftr-299	2482	13	be	be	AUX
ftr-299	2482	14	treated	treat	VERB
ftr-299	2482	15	as	as	ADP
ftr-299	2482	16	a	a	DET
ftr-299	2482	17	disguised	disguised	ADJ
ftr-299	2482	18	sale	sale	NOUN
ftr-299	2482	19	.	.	PUNCT
ftr-299	2483	1	in	in	ADP
ftr-299	2483	2	addition	addition	NOUN
ftr-299	2483	3	,	,	PUNCT
ftr-299	2483	4	general	general	ADJ
ftr-299	2483	5	tax	tax	NOUN
ftr-299	2483	6	principles	principle	NOUN
ftr-299	2483	7	will	will	AUX
ftr-299	2483	8	apply	apply	VERB
ftr-299	2483	9	to	to	PART
ftr-299	2483	10	determine	determine	VERB
ftr-299	2483	11	the	the	DET
ftr-299	2483	12	nature	nature	NOUN
ftr-299	2483	13	of	of	ADP
ftr-299	2483	14	the	the	DET
ftr-299	2483	15	transaction	transaction	NOUN
ftr-299	2483	16	if	if	SCONJ
ftr-299	2483	17	the	the	DET
ftr-299	2483	18	exercise	exercise	NOUN
ftr-299	2483	19	price	price	NOUN
ftr-299	2483	20	of	of	ADP
ftr-299	2483	21	a	a	DET
ftr-299	2483	22	noncompensatory	noncompensatory	ADJ
ftr-299	2483	23	option	option	NOUN
ftr-299	2483	24	exceeds	exceed	VERB
ftr-299	2483	25	the	the	DET
ftr-299	2483	26	capital	capital	NOUN
ftr-299	2483	27	account	account	NOUN
ftr-299	2483	28	received	receive	VERB
ftr-299	2483	29	by	by	ADP
ftr-299	2483	30	the	the	DET
ftr-299	2483	31	option	option	NOUN
ftr-299	2483	32	holder	holder	NOUN
ftr-299	2483	33	.	.	PUNCT
ftr-299	2484	1			PUNCT
ftr-299	2485	1	the	the	DET
ftr-299	2485	2	regulations	regulation	NOUN
ftr-299	2485	3	permit	permit	VERB
ftr-299	2485	4	revaluation	revaluation	NOUN
ftr-299	2485	5	of	of	ADP
ftr-299	2485	6	partnership	partnership	NOUN
ftr-299	2485	7	capital	capital	NOUN
ftr-299	2485	8	accounts	account	VERB
ftr-299	2485	9	on	on	ADP
ftr-299	2485	10	issuance	issuance	NOUN
ftr-299	2485	11	of	of	ADP
ftr-299	2485	12	a	a	DET
ftr-299	2485	13	noncompensatory	noncompensatory	ADJ
ftr-299	2485	14	option	option	NOUN
ftr-299	2485	15	and	and	CCONJ
ftr-299	2485	16	provide	provide	VERB
ftr-299	2485	17	further	far	ADV
ftr-299	2485	18	that	that	SCONJ
ftr-299	2485	19	any	any	DET
ftr-299	2485	20	revaluation	revaluation	NOUN
ftr-299	2485	21	of	of	ADP
ftr-299	2485	22	partnership	partnership	NOUN
ftr-299	2485	23	capital	capital	NOUN
ftr-299	2485	24	accounts	account	NOUN
ftr-299	2485	25	must	must	AUX
ftr-299	2485	26	take	take	VERB
ftr-299	2485	27	into	into	ADP
ftr-299	2485	28	account	account	NOUN
ftr-299	2485	29	the	the	DET
ftr-299	2485	30	fair	fair	ADJ
ftr-299	2485	31	market	market	NOUN
ftr-299	2485	32	value	value	NOUN
ftr-299	2485	33	of	of	ADP
ftr-299	2485	34	any	any	DET
ftr-299	2485	35	outstanding	outstanding	ADJ
ftr-299	2485	36	noncompensatory	noncompensatory	ADJ
ftr-299	2485	37	options	option	NOUN
ftr-299	2485	38	.	.	PUNCT
ftr-299	2486	1	the	the	DET
ftr-299	2486	2	value	value	NOUN
ftr-299	2486	3	of	of	ADP
ftr-299	2486	4	partnership	partnership	NOUN
ftr-299	2486	5	property	property	NOUN
ftr-299	2486	6	must	must	AUX
ftr-299	2486	7	be	be	AUX
ftr-299	2486	8	adjusted	adjust	VERB
ftr-299	2486	9	to	to	PART
ftr-299	2486	10	reflect	reflect	VERB
ftr-299	2486	11	the	the	DET
ftr-299	2486	12	difference	difference	NOUN
ftr-299	2486	13	(	(	PUNCT
ftr-299	2486	14	if	if	SCONJ
ftr-299	2486	15	any	any	PRON
ftr-299	2486	16	)	)	PUNCT
ftr-299	2486	17	between	between	ADP
ftr-299	2486	18	the	the	DET
ftr-299	2486	19	value	value	NOUN
ftr-299	2486	20	of	of	ADP
ftr-299	2486	21	outstanding	outstanding	ADJ
ftr-299	2486	22	noncompensatory	noncompensatory	ADJ
ftr-299	2486	23	options	option	NOUN
ftr-299	2486	24	and	and	CCONJ
ftr-299	2486	25	the	the	DET
ftr-299	2486	26	amount	amount	NOUN
ftr-299	2486	27	paid	pay	VERB
ftr-299	2486	28	by	by	ADP
ftr-299	2486	29	the	the	DET
ftr-299	2486	30	option	option	NOUN
ftr-299	2486	31	holder	holder	NOUN
ftr-299	2486	32	as	as	ADP
ftr-299	2486	33	consideration	consideration	NOUN
ftr-299	2486	34	for	for	ADP
ftr-299	2486	35	the	the	DET
ftr-299	2486	36	option	option	NOUN
ftr-299	2486	37	.	.	PUNCT
ftr-299	2487	1			PUNCT
ftr-299	2488	1	the	the	DET
ftr-299	2488	2	regulations	regulation	NOUN
ftr-299	2488	3	require	require	VERB
ftr-299	2488	4	corrective	corrective	ADJ
ftr-299	2488	5	allocations	allocation	NOUN
ftr-299	2488	6	to	to	PART
ftr-299	2488	7	account	account	VERB
ftr-299	2488	8	for	for	ADP
ftr-299	2488	9	any	any	DET
ftr-299	2488	10	shift	shift	NOUN
ftr-299	2488	11	in	in	ADP
ftr-299	2488	12	partners	partner	NOUN
ftr-299	2488	13	’	'	PUNCT
ftr-299	2488	14	capital	capital	NOUN
ftr-299	2488	15	accounts	account	NOUN
ftr-299	2488	16	that	that	PRON
ftr-299	2488	17	results	result	VERB
ftr-299	2488	18	from	from	ADP
ftr-299	2488	19	capital	capital	NOUN
ftr-299	2488	20	account	account	NOUN
ftr-299	2488	21	reallocations	reallocation	NOUN
ftr-299	2488	22	pursuant	pursuant	VERB
ftr-299	2488	23	to	to	PART
ftr-299	2488	24	exercise	exercise	VERB
ftr-299	2488	25	of	of	ADP
ftr-299	2488	26	a	a	DET
ftr-299	2488	27	noncompensatory	noncompensatory	ADJ
ftr-299	2488	28	option	option	NOUN
ftr-299	2488	29	.	.	PUNCT
ftr-299	2489	1	corrective	corrective	ADJ
ftr-299	2489	2	allocations	allocation	NOUN
ftr-299	2489	3	to	to	ADP
ftr-299	2489	4	the	the	DET
ftr-299	2489	5	option	option	NOUN
ftr-299	2489	6	holder	holder	NOUN
ftr-299	2489	7	can	can	AUX
ftr-299	2489	8	only	only	ADV
ftr-299	2489	9	include	include	VERB
ftr-299	2489	10	items	item	NOUN
ftr-299	2489	11	properly	properly	ADV
ftr-299	2489	12	allocable	allocable	ADJ
ftr-299	2489	13	to	to	ADP
ftr-299	2489	14	a	a	DET
ftr-299	2489	15	partner	partner	NOUN
ftr-299	2489	16	who	who	PRON
ftr-299	2489	17	suffered	suffer	VERB
ftr-299	2489	18	a	a	DET
ftr-299	2489	19	capital	capital	NOUN
ftr-299	2489	20	account	account	NOUN
ftr-299	2489	21	reduction	reduction	NOUN
ftr-299	2489	22	.	.	PUNCT
ftr-299	2490	1			X
ftr-299	2490	2	noncompensatory	noncompensatory	ADJ
ftr-299	2490	3	options	option	NOUN
ftr-299	2490	4	are	be	AUX
ftr-299	2490	5	generally	generally	ADV
ftr-299	2490	6	not	not	PART
ftr-299	2490	7	characterized	characterize	VERB
ftr-299	2490	8	as	as	ADP
ftr-299	2490	9	partnership	partnership	NOUN
ftr-299	2490	10	equity	equity	NOUN
ftr-299	2490	11	.	.	PUNCT
ftr-299	2491	1	however	however	ADV
ftr-299	2491	2	,	,	PUNCT
ftr-299	2491	3	an	an	DET
ftr-299	2491	4	option	option	NOUN
ftr-299	2491	5	holder	holder	NOUN
ftr-299	2491	6	will	will	AUX
ftr-299	2491	7	be	be	AUX
ftr-299	2491	8	treated	treat	VERB
ftr-299	2491	9	as	as	ADP
ftr-299	2491	10	a	a	DET
ftr-299	2491	11	partner	partner	NOUN
ftr-299	2491	12	if	if	SCONJ
ftr-299	2491	13	the	the	DET
ftr-299	2491	14	option	option	NOUN
ftr-299	2491	15	holder	holder	NOUN
ftr-299	2491	16	’s	’s	PART
ftr-299	2491	17	rights	right	NOUN
ftr-299	2491	18	are	be	AUX
ftr-299	2491	19	“	"	PUNCT
ftr-299	2491	20	substantially	substantially	ADV
ftr-299	2491	21	similar	similar	ADJ
ftr-299	2491	22	”	"	PUNCT
ftr-299	2491	23	to	to	ADP
ftr-299	2491	24	rights	right	NOUN
ftr-299	2491	25	afforded	afford	VERB
ftr-299	2491	26	to	to	ADP
ftr-299	2491	27	a	a	DET
ftr-299	2491	28	partner	partner	NOUN
ftr-299	2491	29	,	,	PUNCT
ftr-299	2491	30	and	and	CCONJ
ftr-299	2491	31	there	there	PRON
ftr-299	2491	32	is	be	VERB
ftr-299	2491	33	a	a	DET
ftr-299	2491	34	strong	strong	ADJ
ftr-299	2491	35	likelihood	likelihood	NOUN
ftr-299	2491	36	that	that	SCONJ
ftr-299	2491	37	the	the	DET
ftr-299	2491	38	failure	failure	NOUN
ftr-299	2491	39	to	to	PART
ftr-299	2491	40	treat	treat	VERB
ftr-299	2491	41	the	the	DET
ftr-299	2491	42	option	option	NOUN
ftr-299	2491	43	holder	holder	NOUN
ftr-299	2491	44	as	as	SCONJ
ftr-299	2491	45	a	a	DET
ftr-299	2491	46	partner	partner	NOUN
ftr-299	2491	47	would	would	AUX
ftr-299	2491	48	result	result	VERB
ftr-299	2491	49	in	in	ADP
ftr-299	2491	50	a	a	DET
ftr-299	2491	51	substantial	substantial	ADJ
ftr-299	2491	52	reduction	reduction	NOUN
ftr-299	2491	53	in	in	ADP
ftr-299	2491	54	the	the	DET
ftr-299	2491	55	present	present	ADJ
ftr-299	2491	56	value	value	NOUN
ftr-299	2491	57	of	of	ADP
ftr-299	2491	58	the	the	DET
ftr-299	2491	59	partners	partner	NOUN
ftr-299	2491	60	’	'	PUNCT
ftr-299	2491	61	and	and	CCONJ
ftr-299	2491	62	option	option	NOUN
ftr-299	2491	63	holder	holder	NOUN
ftr-299	2491	64	’s	’s	PART
ftr-299	2491	65	aggregate	aggregate	ADJ
ftr-299	2491	66	federal	federal	ADJ
ftr-299	2491	67	tax	tax	NOUN
ftr-299	2491	68	liabilities	liability	NOUN
ftr-299	2491	69	under	under	ADP
ftr-299	2491	70	the	the	DET
ftr-299	2491	71	facts	fact	NOUN
ftr-299	2491	72	and	and	CCONJ
ftr-299	2491	73	circumstances	circumstance	NOUN
ftr-299	2491	74	.	.	PUNCT
ftr-299	2492	1	the	the	DET
ftr-299	2492	2	relevant	relevant	ADJ
ftr-299	2492	3	facts	fact	NOUN
ftr-299	2492	4	and	and	CCONJ
ftr-299	2492	5	circumstances	circumstance	NOUN
ftr-299	2492	6	include	include	VERB
ftr-299	2492	7	the	the	DET
ftr-299	2492	8	likelihood	likelihood	NOUN
ftr-299	2492	9	that	that	SCONJ
ftr-299	2492	10	the	the	DET
ftr-299	2492	11	option	option	NOUN
ftr-299	2492	12	would	would	AUX
ftr-299	2492	13	be	be	AUX
ftr-299	2492	14	exercised	exercise	VERB
ftr-299	2492	15	.	.	PUNCT
ftr-299	2493	1	the	the	DET
ftr-299	2493	2	regulations	regulation	NOUN
ftr-299	2493	3	contain	contain	VERB
ftr-299	2493	4	a	a	DET
ftr-299	2493	5	couple	couple	NOUN
ftr-299	2493	6	of	of	ADP
ftr-299	2493	7	safe	safe	ADJ
ftr-299	2493	8	harbors	harbor	NOUN
ftr-299	2493	9	indicating	indicate	VERB
ftr-299	2493	10	that	that	SCONJ
ftr-299	2493	11	an	an	DET
ftr-299	2493	12	option	option	NOUN
ftr-299	2493	13	is	be	AUX
ftr-299	2493	14	not	not	PART
ftr-299	2493	15	reasonably	reasonably	ADV
ftr-299	2493	16	expected	expect	VERB
ftr-299	2493	17	to	to	PART
ftr-299	2493	18	be	be	AUX
ftr-299	2493	19	recognized	recognize	VERB
ftr-299	2493	20	(	(	PUNCT
ftr-299	2493	21	exercisable	exercisable	ADJ
ftr-299	2493	22	more	more	ADJ
ftr-299	2493	23	than	than	ADP
ftr-299	2493	24	24	24	NUM
ftr-299	2493	25	months	month	NOUN
ftr-299	2493	26	after	after	ADP
ftr-299	2493	27	the	the	DET
ftr-299	2493	28	measurement	measurement	NOUN
ftr-299	2493	29	date	date	NOUN
ftr-299	2493	30	with	with	ADP
ftr-299	2493	31	a	a	DET
ftr-299	2493	32	strike	strike	NOUN
ftr-299	2493	33	price	price	NOUN
ftr-299	2493	34	equal	equal	ADJ
ftr-299	2493	35	to	to	ADP
ftr-299	2493	36	or	or	CCONJ
ftr-299	2493	37	greater	great	ADJ
ftr-299	2493	38	than	than	ADP
ftr-299	2493	39	110	110	NUM
ftr-299	2493	40	percent	percent	NOUN
ftr-299	2493	41	of	of	ADP
ftr-299	2493	42	2014	2014	NUM
ftr-299	2493	43	]	]	PUNCT
ftr-299	2493	44	recent	recent	ADJ
ftr-299	2493	45	developments	development	NOUN
ftr-299	2493	46	in	in	ADP
ftr-299	2493	47	federal	federal	ADJ
ftr-299	2493	48	income	income	NOUN
ftr-299	2493	49	taxation	taxation	NOUN
ftr-299	2493	50	343	343	NUM
ftr-299	2493	51	the	the	DET
ftr-299	2493	52	value	value	NOUN
ftr-299	2493	53	of	of	ADP
ftr-299	2493	54	the	the	DET
ftr-299	2493	55	interest	interest	NOUN
ftr-299	2493	56	,	,	PUNCT
ftr-299	2493	57	or	or	CCONJ
ftr-299	2493	58	the	the	DET
ftr-299	2493	59	strike	strike	NOUN
ftr-299	2493	60	price	price	NOUN
ftr-299	2493	61	is	be	AUX
ftr-299	2493	62	equal	equal	ADJ
ftr-299	2493	63	to	to	ADP
ftr-299	2493	64	or	or	CCONJ
ftr-299	2493	65	greater	great	ADJ
ftr-299	2493	66	than	than	ADP
ftr-299	2493	67	fair	fair	ADJ
ftr-299	2493	68	market	market	NOUN
ftr-299	2493	69	value	value	NOUN
ftr-299	2493	70	of	of	ADP
ftr-299	2493	71	the	the	DET
ftr-299	2493	72	interest	interest	NOUN
ftr-299	2493	73	on	on	ADP
ftr-299	2493	74	the	the	DET
ftr-299	2493	75	exercise	exercise	NOUN
ftr-299	2493	76	date	date	NOUN
ftr-299	2493	77	)	)	PUNCT
ftr-299	2493	78	.	.	PUNCT
ftr-299	2494	1	the	the	DET
ftr-299	2494	2	facts	fact	NOUN
ftr-299	2494	3	and	and	CCONJ
ftr-299	2494	4	circumstances	circumstance	NOUN
ftr-299	2494	5	determination	determination	NOUN
ftr-299	2494	6	whether	whether	SCONJ
ftr-299	2494	7	an	an	DET
ftr-299	2494	8	option	option	NOUN
ftr-299	2494	9	holder	holder	NOUN
ftr-299	2494	10	has	have	VERB
ftr-299	2494	11	partner	partner	NOUN
ftr-299	2494	12	attributes	attribute	NOUN
ftr-299	2494	13	includes	include	VERB
ftr-299	2494	14	whether	whether	SCONJ
ftr-299	2494	15	the	the	DET
ftr-299	2494	16	option	option	NOUN
ftr-299	2494	17	holder	holder	NOUN
ftr-299	2494	18	has	have	VERB
ftr-299	2494	19	managerial	managerial	ADJ
ftr-299	2494	20	rights	right	NOUN
ftr-299	2494	21	in	in	ADP
ftr-299	2494	22	the	the	DET
ftr-299	2494	23	partnership	partnership	NOUN
ftr-299	2494	24	and	and	CCONJ
ftr-299	2494	25	rights	right	NOUN
ftr-299	2494	26	to	to	PART
ftr-299	2494	27	share	share	VERB
ftr-299	2494	28	in	in	ADP
ftr-299	2494	29	partnership	partnership	NOUN
ftr-299	2494	30	profits	profit	NOUN
ftr-299	2494	31	through	through	ADP
ftr-299	2494	32	current	current	ADJ
ftr-299	2494	33	and	and	CCONJ
ftr-299	2494	34	liquidating	liquidating	NOUN
ftr-299	2494	35	distributions	distribution	NOUN
ftr-299	2494	36	,	,	PUNCT
ftr-299	2494	37	and	and	CCONJ
ftr-299	2494	38	has	have	VERB
ftr-299	2494	39	partnership	partnership	NOUN
ftr-299	2494	40	obligations	obligation	NOUN
ftr-299	2494	41	.	.	PUNCT
ftr-299	2495	1	2	2	X
ftr-299	2495	2	.	.	X
ftr-299	2495	3	even	even	ADV
ftr-299	2495	4	the	the	DET
ftr-299	2495	5	used	use	VERB
ftr-299	2495	6	car	car	NOUN
ftr-299	2495	7	salesman	salesman	NOUN
ftr-299	2495	8	has	have	VERB
ftr-299	2495	9	to	to	PART
ftr-299	2495	10	provide	provide	VERB
ftr-299	2495	11	evidence	evidence	NOUN
ftr-299	2495	12	of	of	ADP
ftr-299	2495	13	partnership	partnership	NOUN
ftr-299	2495	14	status	status	NOUN
ftr-299	2495	15	.	.	PUNCT
ftr-299	2496	1	azimzadeh	azimzadeh	PROPN
ftr-299	2496	2	v.	v.	PROPN
ftr-299	2496	3	commissioner	commissioner	PROPN
ftr-299	2496	4	,	,	PUNCT
ftr-299	2496	5	t.c	t.c	PROPN
ftr-299	2496	6	.	.	PROPN
ftr-299	2496	7	memo	memo	NOUN
ftr-299	2496	8	.	.	PUNCT
ftr-299	2497	1	2013	2013	NUM
ftr-299	2497	2	-	-	SYM
ftr-299	2497	3	169	169	NUM
ftr-299	2497	4	(	(	PUNCT
ftr-299	2497	5	7/23/13	7/23/13	NUM
ftr-299	2497	6	)	)	PUNCT
ftr-299	2497	7	.	.	PUNCT
ftr-299	2498	1	the	the	DET
ftr-299	2498	2	tax	tax	NOUN
ftr-299	2498	3	court	court	NOUN
ftr-299	2498	4	(	(	PUNCT
ftr-299	2498	5	judge	judge	NOUN
ftr-299	2498	6	holmes	holme	NOUN
ftr-299	2498	7	)	)	PUNCT
ftr-299	2498	8	rejected	reject	VERB
ftr-299	2498	9	the	the	DET
ftr-299	2498	10	taxpayer	taxpayer	NOUN
ftr-299	2498	11	’s	’s	PART
ftr-299	2498	12	assertion	assertion	NOUN
ftr-299	2498	13	that	that	SCONJ
ftr-299	2498	14	his	his	PRON
ftr-299	2498	15	small	small	ADJ
ftr-299	2498	16	california	california	PROPN
ftr-299	2498	17	used	use	VERB
ftr-299	2498	18	car	car	NOUN
ftr-299	2498	19	business	business	NOUN
ftr-299	2498	20	was	be	AUX
ftr-299	2498	21	a	a	DET
ftr-299	2498	22	partnership	partnership	NOUN
ftr-299	2498	23	with	with	ADP
ftr-299	2498	24	a	a	DET
ftr-299	2498	25	person	person	NOUN
ftr-299	2498	26	called	call	VERB
ftr-299	2498	27	barghi	barghi	PROPN
ftr-299	2498	28	,	,	PUNCT
ftr-299	2498	29	who	who	PRON
ftr-299	2498	30	also	also	ADV
ftr-299	2498	31	was	be	AUX
ftr-299	2498	32	in	in	ADP
ftr-299	2498	33	the	the	DET
ftr-299	2498	34	automobile	automobile	NOUN
ftr-299	2498	35	sales	sale	NOUN
ftr-299	2498	36	business	business	NOUN
ftr-299	2498	37	.	.	PUNCT
ftr-299	2499	1	the	the	DET
ftr-299	2499	2	court	court	NOUN
ftr-299	2499	3	indicated	indicate	VERB
ftr-299	2499	4	that	that	SCONJ
ftr-299	2499	5	partnership	partnership	NOUN
ftr-299	2499	6	status	status	NOUN
ftr-299	2499	7	was	be	AUX
ftr-299	2499	8	a	a	DET
ftr-299	2499	9	question	question	NOUN
ftr-299	2499	10	of	of	ADP
ftr-299	2499	11	federal	federal	ADJ
ftr-299	2499	12	tax	tax	NOUN
ftr-299	2499	13	law	law	NOUN
ftr-299	2499	14	,	,	PUNCT
ftr-299	2499	15	regardless	regardless	ADV
ftr-299	2499	16	of	of	ADP
ftr-299	2499	17	whether	whether	SCONJ
ftr-299	2499	18	the	the	DET
ftr-299	2499	19	taxpayers	taxpayer	NOUN
ftr-299	2499	20	formed	form	VERB
ftr-299	2499	21	a	a	DET
ftr-299	2499	22	separate	separate	ADJ
ftr-299	2499	23	state	state	NOUN
ftr-299	2499	24	law	law	NOUN
ftr-299	2499	25	entity	entity	NOUN
ftr-299	2499	26	,	,	PUNCT
ftr-299	2499	27	and	and	CCONJ
ftr-299	2499	28	applied	apply	VERB
ftr-299	2499	29	the	the	DET
ftr-299	2499	30	eight	eight	NUM
ftr-299	2499	31	factors	factor	NOUN
ftr-299	2499	32	of	of	ADP
ftr-299	2499	33	luna	luna	PROPN
ftr-299	2499	34	v.	v.	PROPN
ftr-299	2499	35	commissioner	commissioner	PROPN
ftr-299	2499	36	,	,	PUNCT
ftr-299	2499	37	42	42	NUM
ftr-299	2499	38	t.c	t.c	NOUN
ftr-299	2499	39	.	.	PROPN
ftr-299	2499	40	1067	1067	NUM
ftr-299	2499	41	(	(	PUNCT
ftr-299	2499	42	1964	1964	NUM
ftr-299	2499	43	)	)	PUNCT
ftr-299	2499	44	,	,	PUNCT
ftr-299	2499	45	to	to	PART
ftr-299	2499	46	answer	answer	VERB
ftr-299	2499	47	the	the	DET
ftr-299	2499	48	ultimate	ultimate	ADJ
ftr-299	2499	49	test	test	NOUN
ftr-299	2499	50	of	of	ADP
ftr-299	2499	51	commissioner	commissioner	PROPN
ftr-299	2499	52	v.	v.	PROPN
ftr-299	2499	53	culbertson	culbertson	PROPN
ftr-299	2499	54	,	,	PUNCT
ftr-299	2499	55	337	337	NUM
ftr-299	2499	56	u.s	u.s	PROPN
ftr-299	2499	57	.	.	PROPN
ftr-299	2499	58	733	733	NUM
ftr-299	2499	59	(	(	PUNCT
ftr-299	2499	60	1949	1949	NUM
ftr-299	2499	61	)	)	PUNCT
ftr-299	2499	62	,	,	PUNCT
ftr-299	2499	63	described	describe	VERB
ftr-299	2499	64	as	as	ADP
ftr-299	2499	65	“	"	PUNCT
ftr-299	2499	66	whether	whether	SCONJ
ftr-299	2499	67	the	the	DET
ftr-299	2499	68	parties	party	NOUN
ftr-299	2499	69	intended	intend	VERB
ftr-299	2499	70	to	to	PART
ftr-299	2499	71	,	,	PUNCT
ftr-299	2499	72	and	and	CCONJ
ftr-299	2499	73	did	do	AUX
ftr-299	2499	74	in	in	ADP
ftr-299	2499	75	fact	fact	NOUN
ftr-299	2499	76	,	,	PUNCT
ftr-299	2499	77	join	join	VERB
ftr-299	2499	78	together	together	ADV
ftr-299	2499	79	for	for	ADP
ftr-299	2499	80	the	the	DET
ftr-299	2499	81	present	present	ADJ
ftr-299	2499	82	conduct	conduct	NOUN
ftr-299	2499	83	of	of	ADP
ftr-299	2499	84	an	an	DET
ftr-299	2499	85	undertaking	undertaking	NOUN
ftr-299	2499	86	or	or	CCONJ
ftr-299	2499	87	enterprise	enterprise	NOUN
ftr-299	2499	88	.	.	PUNCT
ftr-299	2499	89	”	"	PUNCT
ftr-299	2500	1	looking	look	VERB
ftr-299	2500	2	to	to	ADP
ftr-299	2500	3	the	the	DET
ftr-299	2500	4	luna	luna	PROPN
ftr-299	2500	5	factors	factor	NOUN
ftr-299	2500	6	the	the	DET
ftr-299	2500	7	court	court	NOUN
ftr-299	2500	8	determined	determine	VERB
ftr-299	2500	9	that	that	SCONJ
ftr-299	2500	10	the	the	DET
ftr-299	2500	11	absence	absence	NOUN
ftr-299	2500	12	of	of	ADP
ftr-299	2500	13	a	a	DET
ftr-299	2500	14	partnership	partnership	NOUN
ftr-299	2500	15	agreement	agreement	NOUN
ftr-299	2500	16	weighed	weigh	VERB
ftr-299	2500	17	against	against	ADP
ftr-299	2500	18	partnership	partnership	NOUN
ftr-299	2500	19	status	status	NOUN
ftr-299	2500	20	,	,	PUNCT
ftr-299	2500	21	the	the	DET
ftr-299	2500	22	lack	lack	NOUN
ftr-299	2500	23	of	of	ADP
ftr-299	2500	24	proof	proof	NOUN
ftr-299	2500	25	regarding	regard	VERB
ftr-299	2500	26	mutual	mutual	ADJ
ftr-299	2500	27	contributions	contribution	NOUN
ftr-299	2500	28	to	to	ADP
ftr-299	2500	29	the	the	DET
ftr-299	2500	30	venture	venture	NOUN
ftr-299	2500	31	was	be	AUX
ftr-299	2500	32	neutral	neutral	ADJ
ftr-299	2500	33	,	,	PUNCT
ftr-299	2500	34	barghi	barghi	PROPN
ftr-299	2500	35	’s	’s	PART
ftr-299	2500	36	authority	authority	NOUN
ftr-299	2500	37	to	to	PART
ftr-299	2500	38	write	write	VERB
ftr-299	2500	39	checks	check	NOUN
ftr-299	2500	40	as	as	ADP
ftr-299	2500	41	control	control	NOUN
ftr-299	2500	42	over	over	ADP
ftr-299	2500	43	income	income	NOUN
ftr-299	2500	44	favored	favor	VERB
ftr-299	2500	45	partnership	partnership	NOUN
ftr-299	2500	46	status	status	NOUN
ftr-299	2500	47	,	,	PUNCT
ftr-299	2500	48	that	that	SCONJ
ftr-299	2500	49	proof	proof	NOUN
ftr-299	2500	50	of	of	ADP
ftr-299	2500	51	the	the	DET
ftr-299	2500	52	nature	nature	NOUN
ftr-299	2500	53	of	of	ADP
ftr-299	2500	54	the	the	DET
ftr-299	2500	55	relationship	relationship	NOUN
ftr-299	2500	56	with	with	ADP
ftr-299	2500	57	barghi	barghi	PROPN
ftr-299	2500	58	as	as	ADP
ftr-299	2500	59	a	a	DET
ftr-299	2500	60	co	co	NOUN
ftr-299	2500	61	-	-	NOUN
ftr-299	2500	62	proprietor	proprietor	NOUN
ftr-299	2500	63	or	or	CCONJ
ftr-299	2500	64	suppler	suppler	NOUN
ftr-299	2500	65	“	"	PUNCT
ftr-299	2500	66	left	leave	VERB
ftr-299	2500	67	only	only	ADV
ftr-299	2500	68	the	the	DET
ftr-299	2500	69	muddiest	muddy	ADJ
ftr-299	2500	70	of	of	ADP
ftr-299	2500	71	tracks	track	NOUN
ftr-299	2500	72	,	,	PUNCT
ftr-299	2500	73	”	"	PUNCT
ftr-299	2500	74	the	the	DET
ftr-299	2500	75	absence	absence	NOUN
ftr-299	2500	76	of	of	ADP
ftr-299	2500	77	k-1s	k-1s	PROPN
ftr-299	2500	78	and	and	CCONJ
ftr-299	2500	79	other	other	ADJ
ftr-299	2500	80	partnership	partnership	NOUN
ftr-299	2500	81	return	return	VERB
ftr-299	2500	82	filings	filing	NOUN
ftr-299	2500	83	,	,	PUNCT
ftr-299	2500	84	the	the	DET
ftr-299	2500	85	absence	absence	NOUN
ftr-299	2500	86	of	of	ADP
ftr-299	2500	87	partnership	partnership	NOUN
ftr-299	2500	88	books	book	NOUN
ftr-299	2500	89	indicating	indicate	VERB
ftr-299	2500	90	barghi	barghi	PROPN
ftr-299	2500	91	’s	’s	PART
ftr-299	2500	92	interest	interest	NOUN
ftr-299	2500	93	in	in	ADP
ftr-299	2500	94	the	the	DET
ftr-299	2500	95	enterprise	enterprise	NOUN
ftr-299	2500	96	,	,	PUNCT
ftr-299	2500	97	weighed	weigh	VERB
ftr-299	2500	98	against	against	ADP
ftr-299	2500	99	partnership	partnership	NOUN
ftr-299	2500	100	status	status	NOUN
ftr-299	2500	101	,	,	PUNCT
ftr-299	2500	102	and	and	CCONJ
ftr-299	2500	103	the	the	DET
ftr-299	2500	104	absence	absence	NOUN
ftr-299	2500	105	of	of	ADP
ftr-299	2500	106	evidence	evidence	NOUN
ftr-299	2500	107	of	of	ADP
ftr-299	2500	108	barghi	barghi	PROPN
ftr-299	2500	109	’s	’s	PART
ftr-299	2500	110	joint	joint	ADJ
ftr-299	2500	111	control	control	NOUN
ftr-299	2500	112	other	other	ADJ
ftr-299	2500	113	than	than	ADP
ftr-299	2500	114	signature	signature	NOUN
ftr-299	2500	115	authority	authority	NOUN
ftr-299	2500	116	on	on	ADP
ftr-299	2500	117	the	the	DET
ftr-299	2500	118	checking	checking	NOUN
ftr-299	2500	119	account	account	NOUN
ftr-299	2500	120	was	be	AUX
ftr-299	2500	121	a	a	DET
ftr-299	2500	122	neutral	neutral	ADJ
ftr-299	2500	123	factor	factor	NOUN
ftr-299	2500	124	.	.	PUNCT
ftr-299	2501	1	thus	thus	ADV
ftr-299	2501	2	,	,	PUNCT
ftr-299	2501	3	only	only	ADV
ftr-299	2501	4	one	one	NUM
ftr-299	2501	5	of	of	ADP
ftr-299	2501	6	the	the	DET
ftr-299	2501	7	luna	luna	PROPN
ftr-299	2501	8	factors	factor	NOUN
ftr-299	2501	9	supported	support	VERB
ftr-299	2501	10	partnership	partnership	NOUN
ftr-299	2501	11	status	status	NOUN
ftr-299	2501	12	while	while	SCONJ
ftr-299	2501	13	the	the	DET
ftr-299	2501	14	rest	rest	NOUN
ftr-299	2501	15	were	be	AUX
ftr-299	2501	16	negative	negative	ADJ
ftr-299	2501	17	or	or	CCONJ
ftr-299	2501	18	neutral	neutral	ADJ
ftr-299	2501	19	.	.	PUNCT
ftr-299	2502	1	the	the	DET
ftr-299	2502	2	partnership	partnership	NOUN
ftr-299	2502	3	went	go	VERB
ftr-299	2502	4	down	down	ADP
ftr-299	2502	5	by	by	ADP
ftr-299	2502	6	the	the	DET
ftr-299	2502	7	count	count	NOUN
ftr-299	2502	8	.	.	PUNCT
ftr-299	2503	1	the	the	DET
ftr-299	2503	2	court	court	NOUN
ftr-299	2503	3	also	also	ADV
ftr-299	2503	4	affirmed	affirm	VERB
ftr-299	2503	5	the	the	DET
ftr-299	2503	6	irs	irs	PROPN
ftr-299	2503	7	’s	’s	PART
ftr-299	2503	8	reconstruction	reconstruction	NOUN
ftr-299	2503	9	of	of	ADP
ftr-299	2503	10	the	the	DET
ftr-299	2503	11	taxpayer	taxpayer	NOUN
ftr-299	2503	12	’s	’s	PART
ftr-299	2503	13	income	income	NOUN
ftr-299	2503	14	from	from	ADP
ftr-299	2503	15	bank	bank	NOUN
ftr-299	2503	16	deposits	deposit	NOUN
ftr-299	2503	17	and	and	CCONJ
ftr-299	2503	18	the	the	DET
ftr-299	2503	19	irs	irs	PROPN
ftr-299	2503	20	’s	’s	PART
ftr-299	2503	21	denial	denial	NOUN
ftr-299	2503	22	of	of	ADP
ftr-299	2503	23	cost	cost	NOUN
ftr-299	2503	24	of	of	ADP
ftr-299	2503	25	goods	good	NOUN
ftr-299	2503	26	sold	sell	VERB
ftr-299	2503	27	and	and	CCONJ
ftr-299	2503	28	other	other	ADJ
ftr-299	2503	29	claims	claim	NOUN
ftr-299	2503	30	.	.	PUNCT
ftr-299	2504	1	3	3	X
ftr-299	2504	2	.	.	X
ftr-299	2504	3	you	you	PRON
ftr-299	2504	4	can	can	AUX
ftr-299	2504	5	be	be	AUX
ftr-299	2504	6	partners	partner	NOUN
ftr-299	2504	7	without	without	ADP
ftr-299	2504	8	realizing	realize	VERB
ftr-299	2504	9	you	you	PRON
ftr-299	2504	10	are	be	AUX
ftr-299	2504	11	.	.	PUNCT
ftr-299	2505	1	and	and	CCONJ
ftr-299	2505	2	if	if	SCONJ
ftr-299	2505	3	it	it	PRON
ftr-299	2505	4	turns	turn	VERB
ftr-299	2505	5	out	out	ADP
ftr-299	2505	6	to	to	PART
ftr-299	2505	7	be	be	AUX
ftr-299	2505	8	to	to	ADP
ftr-299	2505	9	your	your	PRON
ftr-299	2505	10	benefit	benefit	NOUN
ftr-299	2505	11	,	,	PUNCT
ftr-299	2505	12	you	you	PRON
ftr-299	2505	13	can	can	AUX
ftr-299	2505	14	change	change	VERB
ftr-299	2505	15	your	your	PRON
ftr-299	2505	16	tune	tune	NOUN
ftr-299	2505	17	in	in	ADP
ftr-299	2505	18	the	the	DET
ftr-299	2505	19	course	course	NOUN
ftr-299	2505	20	of	of	ADP
ftr-299	2505	21	litigation	litigation	NOUN
ftr-299	2505	22	.	.	PUNCT
ftr-299	2506	1	jimastowlo	jimastowlo	PROPN
ftr-299	2506	2	oil	oil	PROPN
ftr-299	2506	3	,	,	PUNCT
ftr-299	2506	4	llc	llc	PROPN
ftr-299	2506	5	v.	v.	PROPN
ftr-299	2506	6	commissioner	commissioner	PROPN
ftr-299	2506	7	,	,	PUNCT
ftr-299	2506	8	t.c	t.c	PROPN
ftr-299	2506	9	.	.	PROPN
ftr-299	2506	10	memo	memo	NOUN
ftr-299	2506	11	.	.	PUNCT
ftr-299	2507	1	2013	2013	NUM
ftr-299	2507	2	-	-	SYM
ftr-299	2507	3	195	195	NUM
ftr-299	2507	4	(	(	PUNCT
ftr-299	2507	5	8/26/13	8/26/13	NUM
ftr-299	2507	6	)	)	PUNCT
ftr-299	2507	7	.	.	PUNCT
ftr-299	2508	1	the	the	DET
ftr-299	2508	2	taxpayer	taxpayer	PROPN
ftr-299	2508	3	llcs	llcs	PROPN
ftr-299	2508	4	purchased	purchase	VERB
ftr-299	2508	5	percentage	percentage	NOUN
ftr-299	2508	6	working	work	VERB
ftr-299	2508	7	interests	interest	NOUN
ftr-299	2508	8	in	in	ADP
ftr-299	2508	9	oil	oil	NOUN
ftr-299	2508	10	and	and	CCONJ
ftr-299	2508	11	gas	gas	NOUN
ftr-299	2508	12	leaseholds	leasehold	NOUN
ftr-299	2508	13	operated	operate	VERB
ftr-299	2508	14	by	by	ADP
ftr-299	2508	15	energytec	energytec	ADJ
ftr-299	2508	16	on	on	ADP
ftr-299	2508	17	a	a	DET
ftr-299	2508	18	cooperative	cooperative	ADJ
ftr-299	2508	19	basis	basis	NOUN
ftr-299	2508	20	—	—	PUNCT
ftr-299	2508	21	i.e.	i.e.	X
ftr-299	2508	22	,	,	PUNCT
ftr-299	2508	23	as	as	SCONJ
ftr-299	2508	24	an	an	DET
ftr-299	2508	25	economic	economic	ADJ
ftr-299	2508	26	activity	activity	NOUN
ftr-299	2508	27	collectively	collectively	ADV
ftr-299	2508	28	owned	own	VERB
ftr-299	2508	29	and	and	CCONJ
ftr-299	2508	30	cooperatively	cooperatively	ADV
ftr-299	2508	31	exploited	exploit	VERB
ftr-299	2508	32	)	)	PUNCT
ftr-299	2508	33	for	for	ADP
ftr-299	2508	34	the	the	DET
ftr-299	2508	35	working	work	VERB
ftr-299	2508	36	interest	interest	NOUN
ftr-299	2508	37	owners	owner	NOUN
ftr-299	2508	38	—	—	PUNCT
ftr-299	2508	39	but	but	CCONJ
ftr-299	2508	40	there	there	PRON
ftr-299	2508	41	was	be	VERB
ftr-299	2508	42	no	no	DET
ftr-299	2508	43	formal	formal	ADJ
ftr-299	2508	44	written	write	VERB
ftr-299	2508	45	joint	joint	ADJ
ftr-299	2508	46	operating	operating	NOUN
ftr-299	2508	47	agreement	agreement	NOUN
ftr-299	2508	48	executed	execute	VERB
ftr-299	2508	49	by	by	ADP
ftr-299	2508	50	the	the	DET
ftr-299	2508	51	working	work	VERB
ftr-299	2508	52	interest	interest	NOUN
ftr-299	2508	53	owners	owner	NOUN
ftr-299	2508	54	.	.	PUNCT
ftr-299	2509	1	to	to	PART
ftr-299	2509	2	carry	carry	VERB
ftr-299	2509	3	out	out	ADP
ftr-299	2509	4	the	the	DET
ftr-299	2509	5	actual	actual	ADJ
ftr-299	2509	6	operation	operation	NOUN
ftr-299	2509	7	of	of	ADP
ftr-299	2509	8	the	the	DET
ftr-299	2509	9	wells	well	NOUN
ftr-299	2509	10	energytec	energytec	PROPN
ftr-299	2509	11	employed	employ	VERB
ftr-299	2509	12	another	another	DET
ftr-299	2509	13	company	company	NOUN
ftr-299	2509	14	.	.	PUNCT
ftr-299	2510	1	the	the	DET
ftr-299	2510	2	operating	operate	VERB
ftr-299	2510	3	company	company	NOUN
ftr-299	2510	4	was	be	AUX
ftr-299	2510	5	supposed	suppose	VERB
ftr-299	2510	6	to	to	PART
ftr-299	2510	7	collect	collect	VERB
ftr-299	2510	8	oil	oil	NOUN
ftr-299	2510	9	from	from	ADP
ftr-299	2510	10	the	the	DET
ftr-299	2510	11	wells	well	NOUN
ftr-299	2510	12	in	in	ADP
ftr-299	2510	13	tanks	tank	NOUN
ftr-299	2510	14	,	,	PUNCT
ftr-299	2510	15	sell	sell	VERB
ftr-299	2510	16	the	the	DET
ftr-299	2510	17	collected	collect	VERB
ftr-299	2510	18	oil	oil	NOUN
ftr-299	2510	19	,	,	PUNCT
ftr-299	2510	20	offset	offset	VERB
ftr-299	2510	21	operating	operating	NOUN
ftr-299	2510	22	expenses	expense	NOUN
ftr-299	2510	23	against	against	ADP
ftr-299	2510	24	sale	sale	NOUN
ftr-299	2510	25	proceeds	proceed	NOUN
ftr-299	2510	26	,	,	PUNCT
ftr-299	2510	27	and	and	CCONJ
ftr-299	2510	28	344	344	NUM
ftr-299	2510	29	florida	florida	PROPN
ftr-299	2510	30	tax	tax	NOUN
ftr-299	2510	31	review	review	NOUN
ftr-299	2511	1	[	[	X
ftr-299	2511	2	vol	vol	NOUN
ftr-299	2511	3	.	.	PUNCT
ftr-299	2512	1	15:5	15:5	NUM
ftr-299	2512	2	apportion	apportion	NOUN
ftr-299	2512	3	what	what	PRON
ftr-299	2512	4	remained	remain	VERB
ftr-299	2512	5	among	among	ADP
ftr-299	2512	6	the	the	DET
ftr-299	2512	7	working	work	VERB
ftr-299	2512	8	interest	interest	NOUN
ftr-299	2512	9	owners	owner	NOUN
ftr-299	2512	10	in	in	ADP
ftr-299	2512	11	proportion	proportion	NOUN
ftr-299	2512	12	to	to	ADP
ftr-299	2512	13	their	their	PRON
ftr-299	2512	14	percentage	percentage	NOUN
ftr-299	2512	15	interests	interest	NOUN
ftr-299	2512	16	.	.	PUNCT
ftr-299	2513	1	no	no	DET
ftr-299	2513	2	working	work	VERB
ftr-299	2513	3	interest	interest	NOUN
ftr-299	2513	4	owner	owner	NOUN
ftr-299	2513	5	could	could	AUX
ftr-299	2513	6	take	take	VERB
ftr-299	2513	7	in	in	ADV
ftr-299	2513	8	kind	kind	NOUN
ftr-299	2513	9	or	or	CCONJ
ftr-299	2513	10	sell	sell	VERB
ftr-299	2513	11	on	on	ADP
ftr-299	2513	12	its	its	PRON
ftr-299	2513	13	own	own	ADJ
ftr-299	2513	14	its	its	PRON
ftr-299	2513	15	share	share	NOUN
ftr-299	2513	16	of	of	ADP
ftr-299	2513	17	any	any	DET
ftr-299	2513	18	oil	oil	NOUN
ftr-299	2513	19	production	production	NOUN
ftr-299	2513	20	.	.	PUNCT
ftr-299	2514	1	when	when	SCONJ
ftr-299	2514	2	energytec	energytec	ADJ
ftr-299	2514	3	subsequently	subsequently	ADV
ftr-299	2514	4	presented	present	VERB
ftr-299	2514	5	the	the	DET
ftr-299	2514	6	llcs	llcs	NOUN
ftr-299	2514	7	and	and	CCONJ
ftr-299	2514	8	the	the	DET
ftr-299	2514	9	other	other	ADJ
ftr-299	2514	10	working	work	VERB
ftr-299	2514	11	interest	interest	NOUN
ftr-299	2514	12	owners	owner	NOUN
ftr-299	2514	13	in	in	ADP
ftr-299	2514	14	the	the	DET
ftr-299	2514	15	leaseholds	leasehold	NOUN
ftr-299	2514	16	with	with	ADP
ftr-299	2514	17	draft	draft	NOUN
ftr-299	2514	18	joint	joint	ADJ
ftr-299	2514	19	operating	operating	NOUN
ftr-299	2514	20	agreements	agreement	NOUN
ftr-299	2514	21	formally	formally	ADV
ftr-299	2514	22	designating	designate	VERB
ftr-299	2514	23	its	its	PRON
ftr-299	2514	24	wholly	wholly	ADV
ftr-299	2514	25	owned	own	VERB
ftr-299	2514	26	subsidiary	subsidiary	NOUN
ftr-299	2514	27	as	as	ADP
ftr-299	2514	28	operator	operator	NOUN
ftr-299	2514	29	of	of	ADP
ftr-299	2514	30	the	the	DET
ftr-299	2514	31	wells	well	NOUN
ftr-299	2514	32	,	,	PUNCT
ftr-299	2514	33	many	many	ADJ
ftr-299	2514	34	of	of	ADP
ftr-299	2514	35	the	the	DET
ftr-299	2514	36	leasehold	leasehold	NOUN
ftr-299	2514	37	owners	owner	NOUN
ftr-299	2514	38	,	,	PUNCT
ftr-299	2514	39	including	include	VERB
ftr-299	2514	40	the	the	DET
ftr-299	2514	41	llcs	llcs	NOUN
ftr-299	2514	42	,	,	PUNCT
ftr-299	2514	43	would	would	AUX
ftr-299	2514	44	not	not	PART
ftr-299	2514	45	execute	execute	VERB
ftr-299	2514	46	the	the	DET
ftr-299	2514	47	draft	draft	NOUN
ftr-299	2514	48	agreements	agreement	NOUN
ftr-299	2514	49	.	.	PUNCT
ftr-299	2515	1	in	in	ADP
ftr-299	2515	2	actual	actual	ADJ
ftr-299	2515	3	operation	operation	NOUN
ftr-299	2515	4	most	most	ADJ
ftr-299	2515	5	of	of	ADP
ftr-299	2515	6	the	the	DET
ftr-299	2515	7	working	work	VERB
ftr-299	2515	8	interest	interest	NOUN
ftr-299	2515	9	owners	owner	NOUN
ftr-299	2515	10	,	,	PUNCT
ftr-299	2515	11	including	include	VERB
ftr-299	2515	12	the	the	DET
ftr-299	2515	13	llcs	llcs	NOUN
ftr-299	2515	14	,	,	PUNCT
ftr-299	2515	15	initially	initially	ADV
ftr-299	2515	16	received	receive	VERB
ftr-299	2515	17	recurring	recur	VERB
ftr-299	2515	18	payments	payment	NOUN
ftr-299	2515	19	that	that	PRON
ftr-299	2515	20	did	do	AUX
ftr-299	2515	21	not	not	PART
ftr-299	2515	22	vary	vary	VERB
ftr-299	2515	23	with	with	ADP
ftr-299	2515	24	production	production	NOUN
ftr-299	2515	25	,	,	PUNCT
ftr-299	2515	26	oil	oil	NOUN
ftr-299	2515	27	and	and	CCONJ
ftr-299	2515	28	gas	gas	NOUN
ftr-299	2515	29	prices	price	NOUN
ftr-299	2515	30	,	,	PUNCT
ftr-299	2515	31	or	or	CCONJ
ftr-299	2515	32	operating	operating	NOUN
ftr-299	2515	33	expenses	expense	NOUN
ftr-299	2515	34	.	.	PUNCT
ftr-299	2516	1	eventually	eventually	ADV
ftr-299	2516	2	,	,	PUNCT
ftr-299	2516	3	energytec	energytec	PROPN
ftr-299	2516	4	notified	notify	VERB
ftr-299	2516	5	the	the	DET
ftr-299	2516	6	working	work	VERB
ftr-299	2516	7	interest	interest	NOUN
ftr-299	2516	8	owners	owner	NOUN
ftr-299	2516	9	that	that	PRON
ftr-299	2516	10	the	the	DET
ftr-299	2516	11	recurring	recur	VERB
ftr-299	2516	12	payments	payment	NOUN
ftr-299	2516	13	had	have	AUX
ftr-299	2516	14	exceeded	exceed	VERB
ftr-299	2516	15	the	the	DET
ftr-299	2516	16	net	net	ADJ
ftr-299	2516	17	revenue	revenue	NOUN
ftr-299	2516	18	that	that	PRON
ftr-299	2516	19	was	be	AUX
ftr-299	2516	20	due	due	ADJ
ftr-299	2516	21	to	to	ADP
ftr-299	2516	22	them	they	PRON
ftr-299	2516	23	and	and	CCONJ
ftr-299	2516	24	that	that	SCONJ
ftr-299	2516	25	subsequent	subsequent	ADJ
ftr-299	2516	26	revenue	revenue	NOUN
ftr-299	2516	27	distributions	distribution	NOUN
ftr-299	2516	28	would	would	AUX
ftr-299	2516	29	be	be	AUX
ftr-299	2516	30	applied	apply	VERB
ftr-299	2516	31	against	against	ADP
ftr-299	2516	32	the	the	DET
ftr-299	2516	33	outstanding	outstanding	ADJ
ftr-299	2516	34	balance	balance	NOUN
ftr-299	2516	35	due	due	ADP
ftr-299	2516	36	to	to	ADP
ftr-299	2516	37	energytec	energytec	ADJ
ftr-299	2516	38	.	.	PUNCT
ftr-299	2517	1	alternatively	alternatively	ADV
ftr-299	2517	2	,	,	PUNCT
ftr-299	2517	3	the	the	DET
ftr-299	2517	4	affected	affected	ADJ
ftr-299	2517	5	working	work	VERB
ftr-299	2517	6	interest	interest	NOUN
ftr-299	2517	7	owners	owner	NOUN
ftr-299	2517	8	could	could	AUX
ftr-299	2517	9	“	"	PUNCT
ftr-299	2517	10	pay	pay	VERB
ftr-299	2517	11	the	the	DET
ftr-299	2517	12	outstanding	outstanding	ADJ
ftr-299	2517	13	balance	balance	NOUN
ftr-299	2517	14	due	due	ADJ
ftr-299	2517	15	energytec	energytec	ADJ
ftr-299	2517	16	and	and	CCONJ
ftr-299	2517	17	subsequently	subsequently	ADV
ftr-299	2517	18	receive	receive	VERB
ftr-299	2517	19	revenue	revenue	NOUN
ftr-299	2517	20	distributions	distribution	NOUN
ftr-299	2517	21	based	base	VERB
ftr-299	2517	22	upon	upon	SCONJ
ftr-299	2517	23	actual	actual	ADJ
ftr-299	2517	24	revenues	revenue	NOUN
ftr-299	2517	25	less	less	ADV
ftr-299	2517	26	applicable	applicable	ADJ
ftr-299	2517	27	lease	lease	NOUN
ftr-299	2517	28	operating	operating	NOUN
ftr-299	2517	29	expenses	expense	NOUN
ftr-299	2517	30	.	.	PUNCT
ftr-299	2517	31	”	"	PUNCT
ftr-299	2518	1	the	the	DET
ftr-299	2518	2	llcs	llcs	NOUN
ftr-299	2518	3	opted	opt	VERB
ftr-299	2518	4	to	to	PART
ftr-299	2518	5	pay	pay	VERB
ftr-299	2518	6	the	the	DET
ftr-299	2518	7	amount	amount	NOUN
ftr-299	2518	8	due	due	ADJ
ftr-299	2518	9	to	to	ADP
ftr-299	2518	10	energytec	energytec	ADJ
ftr-299	2518	11	.	.	PUNCT
ftr-299	2519	1	the	the	DET
ftr-299	2519	2	issue	issue	NOUN
ftr-299	2519	3	before	before	ADP
ftr-299	2519	4	the	the	DET
ftr-299	2519	5	tax	tax	NOUN
ftr-299	2519	6	court	court	NOUN
ftr-299	2519	7	(	(	PUNCT
ftr-299	2519	8	judge	judge	PROPN
ftr-299	2519	9	halpern	halpern	PROPN
ftr-299	2519	10	)	)	PUNCT
ftr-299	2519	11	was	be	AUX
ftr-299	2519	12	whether	whether	SCONJ
ftr-299	2519	13	the	the	DET
ftr-299	2519	14	informal	informal	ADJ
ftr-299	2519	15	joint	joint	ADJ
ftr-299	2519	16	operating	operating	NOUN
ftr-299	2519	17	agreement	agreement	NOUN
ftr-299	2519	18	was	be	AUX
ftr-299	2519	19	a	a	DET
ftr-299	2519	20	partnership	partnership	NOUN
ftr-299	2519	21	.	.	PUNCT
ftr-299	2520	1	if	if	SCONJ
ftr-299	2520	2	so	so	ADV
ftr-299	2520	3	,	,	PUNCT
ftr-299	2520	4	fpaas	fpaas	NOUN
ftr-299	2520	5	to	to	ADP
ftr-299	2520	6	the	the	DET
ftr-299	2520	7	llcs	llcs	NOUN
ftr-299	2520	8	denying	deny	VERB
ftr-299	2520	9	deductions	deduction	NOUN
ftr-299	2520	10	and	and	CCONJ
ftr-299	2520	11	treating	treat	VERB
ftr-299	2520	12	reported	report	VERB
ftr-299	2520	13	losses	loss	NOUN
ftr-299	2520	14	as	as	ADP
ftr-299	2520	15	passive	passive	ADJ
ftr-299	2520	16	activity	activity	NOUN
ftr-299	2520	17	losses	loss	NOUN
ftr-299	2520	18	under	under	ADP
ftr-299	2520	19	§	§	PROPN
ftr-299	2520	20	469	469	NUM
ftr-299	2520	21	were	be	AUX
ftr-299	2520	22	invalid	invalid	ADJ
ftr-299	2520	23	because	because	SCONJ
ftr-299	2520	24	no	no	DET
ftr-299	2520	25	fpaas	fpaas	NOUN
ftr-299	2520	26	had	have	AUX
ftr-299	2520	27	been	be	AUX
ftr-299	2520	28	issued	issue	VERB
ftr-299	2520	29	with	with	ADP
ftr-299	2520	30	respect	respect	NOUN
ftr-299	2520	31	to	to	ADP
ftr-299	2520	32	the	the	DET
ftr-299	2520	33	joint	joint	ADJ
ftr-299	2520	34	venture	venture	NOUN
ftr-299	2520	35	.	.	PUNCT
ftr-299	2521	1	the	the	DET
ftr-299	2521	2	principle	principle	NOUN
ftr-299	2521	3	...	...	PUNCT
ftr-299	2521	4	that	that	SCONJ
ftr-299	2521	5	[	[	X
ftr-299	2521	6	the	the	DET
ftr-299	2521	7	tax	tax	NOUN
ftr-299	2521	8	court	court	NOUN
ftr-299	2521	9	]	]	PUNCT
ftr-299	2521	10	lack[s	lack[s	PROPN
ftr-299	2521	11	]	]	PUNCT
ftr-299	2521	12	jurisdiction	jurisdiction	NOUN
ftr-299	2521	13	to	to	PART
ftr-299	2521	14	redetermine	redetermine	VERB
ftr-299	2521	15	affected	affect	VERB
ftr-299	2521	16	items	item	NOUN
ftr-299	2521	17	attributable	attributable	ADJ
ftr-299	2521	18	to	to	ADP
ftr-299	2521	19	a	a	DET
ftr-299	2521	20	source	source	NOUN
ftr-299	2521	21	partnership	partnership	NOUN
ftr-299	2521	22	before	before	SCONJ
ftr-299	2521	23	the	the	DET
ftr-299	2521	24	source	source	NOUN
ftr-299	2521	25	partnership	partnership	NOUN
ftr-299	2521	26	-	-	PUNCT
ftr-299	2521	27	level	level	NOUN
ftr-299	2521	28	proceedings	proceeding	NOUN
ftr-299	2521	29	have	have	AUX
ftr-299	2521	30	been	be	AUX
ftr-299	2521	31	completed	complete	VERB
ftr-299	2521	32	,	,	PUNCT
ftr-299	2521	33	applies	apply	VERB
ftr-299	2521	34	even	even	ADV
ftr-299	2521	35	when	when	SCONJ
ftr-299	2521	36	the	the	DET
ftr-299	2521	37	members	member	NOUN
ftr-299	2521	38	of	of	ADP
ftr-299	2521	39	the	the	DET
ftr-299	2521	40	source	source	NOUN
ftr-299	2521	41	partnership	partnership	NOUN
ftr-299	2521	42	have	have	AUX
ftr-299	2521	43	failed	fail	VERB
ftr-299	2521	44	to	to	PART
ftr-299	2521	45	recognize	recognize	VERB
ftr-299	2521	46	that	that	SCONJ
ftr-299	2521	47	they	they	PRON
ftr-299	2521	48	have	have	AUX
ftr-299	2521	49	created	create	VERB
ftr-299	2521	50	a	a	DET
ftr-299	2521	51	separate	separate	ADJ
ftr-299	2521	52	entity	entity	NOUN
ftr-299	2521	53	(	(	PUNCT
ftr-299	2521	54	i.e.	i.e.	X
ftr-299	2521	55	,	,	PUNCT
ftr-299	2521	56	a	a	DET
ftr-299	2521	57	partnership	partnership	NOUN
ftr-299	2521	58	)	)	PUNCT
ftr-299	2521	59	for	for	ADP
ftr-299	2521	60	federal	federal	ADJ
ftr-299	2521	61	income	income	NOUN
ftr-299	2521	62	tax	tax	NOUN
ftr-299	2521	63	purposes	purpose	NOUN
ftr-299	2521	64	and	and	CCONJ
ftr-299	2521	65	have	have	AUX
ftr-299	2521	66	not	not	PART
ftr-299	2521	67	,	,	PUNCT
ftr-299	2521	68	therefore	therefore	ADV
ftr-299	2521	69	,	,	PUNCT
ftr-299	2521	70	filed	file	VERB
ftr-299	2521	71	a	a	DET
ftr-299	2521	72	partnership	partnership	NOUN
ftr-299	2521	73	return	return	NOUN
ftr-299	2521	74	on	on	ADP
ftr-299	2521	75	its	its	PRON
ftr-299	2521	76	behalf	behalf	NOUN
ftr-299	2521	77	,	,	PUNCT
ftr-299	2521	78	and	and	CCONJ
ftr-299	2521	79	the	the	DET
ftr-299	2521	80	commissioner	commissioner	NOUN
ftr-299	2521	81	has	have	AUX
ftr-299	2521	82	neither	neither	CCONJ
ftr-299	2521	83	conducted	conduct	VERB
ftr-299	2521	84	a	a	DET
ftr-299	2521	85	source	source	NOUN
ftr-299	2521	86	partnership	partnership	NOUN
ftr-299	2521	87	-	-	PUNCT
ftr-299	2521	88	level	level	NOUN
ftr-299	2521	89	audit	audit	NOUN
ftr-299	2521	90	nor	nor	CCONJ
ftr-299	2521	91	issued	issue	VERB
ftr-299	2521	92	an	an	DET
ftr-299	2521	93	fpaa	fpaa	NOUN
ftr-299	2521	94	to	to	ADP
ftr-299	2521	95	it	it	PRON
ftr-299	2521	96	.	.	PUNCT
ftr-299	2522	1	judge	judge	PROPN
ftr-299	2522	2	halpern	halpern	PROPN
ftr-299	2522	3	held	hold	VERB
ftr-299	2522	4	that	that	SCONJ
ftr-299	2522	5	the	the	DET
ftr-299	2522	6	joint	joint	ADJ
ftr-299	2522	7	operating	operating	NOUN
ftr-299	2522	8	agreement	agreement	NOUN
ftr-299	2522	9	constituted	constitute	VERB
ftr-299	2522	10	a	a	DET
ftr-299	2522	11	partnership	partnership	NOUN
ftr-299	2522	12	under	under	ADP
ftr-299	2522	13	§	§	PROPN
ftr-299	2522	14	761(a	761(a	PROPN
ftr-299	2522	15	)	)	PUNCT
ftr-299	2522	16	and	and	CCONJ
ftr-299	2522	17	that	that	SCONJ
ftr-299	2522	18	fpaas	fpaas	NOUN
ftr-299	2522	19	issued	issue	VERB
ftr-299	2522	20	to	to	ADP
ftr-299	2522	21	the	the	DET
ftr-299	2522	22	llcs	llcs	NOUN
ftr-299	2522	23	were	be	AUX
ftr-299	2522	24	invalid	invalid	ADJ
ftr-299	2522	25	.	.	PUNCT
ftr-299	2523	1	to	to	PART
ftr-299	2523	2	exploit	exploit	VERB
ftr-299	2523	3	the	the	DET
ftr-299	2523	4	working	work	VERB
ftr-299	2523	5	interests	interest	NOUN
ftr-299	2523	6	,	,	PUNCT
ftr-299	2523	7	the	the	DET
ftr-299	2523	8	co	co	NOUN
ftr-299	2523	9	-	-	NOUN
ftr-299	2523	10	owners	owner	NOUN
ftr-299	2523	11	cooperated	cooperate	VERB
ftr-299	2523	12	,	,	PUNCT
ftr-299	2523	13	with	with	ADP
ftr-299	2523	14	energytec	energytec	ADJ
ftr-299	2523	15	acting	acting	NOUN
ftr-299	2523	16	as	as	ADP
ftr-299	2523	17	common	common	ADJ
ftr-299	2523	18	agent	agent	NOUN
ftr-299	2523	19	operating	operate	VERB
ftr-299	2523	20	the	the	DET
ftr-299	2523	21	wells	well	NOUN
ftr-299	2523	22	for	for	ADP
ftr-299	2523	23	the	the	DET
ftr-299	2523	24	working	work	VERB
ftr-299	2523	25	interest	interest	NOUN
ftr-299	2523	26	owners	owner	NOUN
ftr-299	2523	27	.	.	PUNCT
ftr-299	2524	1	no	no	DET
ftr-299	2524	2	owner	owner	NOUN
ftr-299	2524	3	could	could	AUX
ftr-299	2524	4	take	take	VERB
ftr-299	2524	5	his	his	PRON
ftr-299	2524	6	share	share	NOUN
ftr-299	2524	7	of	of	ADP
ftr-299	2524	8	production	production	NOUN
ftr-299	2524	9	in	in	ADP
ftr-299	2524	10	kind	kind	NOUN
ftr-299	2524	11	or	or	CCONJ
ftr-299	2524	12	sell	sell	VERB
ftr-299	2524	13	it	it	PRON
ftr-299	2524	14	independently	independently	ADV
ftr-299	2524	15	of	of	ADP
ftr-299	2524	16	the	the	DET
ftr-299	2524	17	other	other	ADJ
ftr-299	2524	18	owners	owner	NOUN
ftr-299	2524	19	,	,	PUNCT
ftr-299	2524	20	and	and	CCONJ
ftr-299	2524	21	they	they	PRON
ftr-299	2524	22	were	be	AUX
ftr-299	2524	23	not	not	PART
ftr-299	2524	24	merely	merely	ADV
ftr-299	2524	25	sharing	share	VERB
ftr-299	2524	26	expenses	expense	NOUN
ftr-299	2524	27	.	.	PUNCT
ftr-299	2525	1	they	they	PRON
ftr-299	2525	2	were	be	AUX
ftr-299	2525	3	jointly	jointly	ADV
ftr-299	2525	4	carrying	carry	VERB
ftr-299	2525	5	on	on	ADP
ftr-299	2525	6	a	a	DET
ftr-299	2525	7	trade	trade	NOUN
ftr-299	2525	8	or	or	CCONJ
ftr-299	2525	9	business	business	NOUN
ftr-299	2525	10	and	and	CCONJ
ftr-299	2525	11	dividing	divide	VERB
ftr-299	2525	12	the	the	DET
ftr-299	2525	13	proceeds	proceed	NOUN
ftr-299	2525	14	therefrom	therefrom	NOUN
ftr-299	2525	15	.	.	PUNCT
ftr-299	2526	1	thus	thus	ADV
ftr-299	2526	2	,	,	PUNCT
ftr-299	2526	3	the	the	DET
ftr-299	2526	4	working	work	VERB
ftr-299	2526	5	interest	interest	NOUN
ftr-299	2526	6	owners	owner	NOUN
ftr-299	2526	7	“	"	PUNCT
ftr-299	2526	8	jointly	jointly	ADV
ftr-299	2526	9	carried	carry	VERB
ftr-299	2526	10	on	on	ADP
ftr-299	2526	11	a	a	DET
ftr-299	2526	12	trade	trade	NOUN
ftr-299	2526	13	or	or	CCONJ
ftr-299	2526	14	business	business	NOUN
ftr-299	2526	15	,	,	PUNCT
ftr-299	2526	16	dividing	divide	VERB
ftr-299	2526	17	the	the	DET
ftr-299	2526	18	proceeds	proceed	NOUN
ftr-299	2526	19	therefrom	therefrom	NOUN
ftr-299	2526	20	among	among	ADP
ftr-299	2526	21	themselves	themselves	PRON
ftr-299	2526	22	,	,	PUNCT
ftr-299	2526	23	each	each	DET
ftr-299	2526	24	trade	trade	NOUN
ftr-299	2526	25	or	or	CCONJ
ftr-299	2526	26	business	business	NOUN
ftr-299	2526	27	constituted	constitute	VERB
ftr-299	2526	28	for	for	ADP
ftr-299	2526	29	federal	federal	ADJ
ftr-299	2526	30	tax	tax	NOUN
ftr-299	2526	31	purposes	purpose	NOUN
ftr-299	2526	32	an	an	DET
ftr-299	2526	33	entity	entity	NOUN
ftr-299	2526	34	separate	separate	ADJ
ftr-299	2526	35	from	from	ADP
ftr-299	2526	36	the	the	DET
ftr-299	2526	37	co	co	NOUN
ftr-299	2526	38	-	-	NOUN
ftr-299	2526	39	owners	owner	NOUN
ftr-299	2526	40	of	of	ADP
ftr-299	2526	41	2014	2014	NUM
ftr-299	2526	42	]	]	PUNCT
ftr-299	2526	43	recent	recent	ADJ
ftr-299	2526	44	developments	development	NOUN
ftr-299	2526	45	in	in	ADP
ftr-299	2526	46	federal	federal	ADJ
ftr-299	2526	47	income	income	NOUN
ftr-299	2526	48	taxation	taxation	NOUN
ftr-299	2526	49	345	345	NUM
ftr-299	2526	50	the	the	DET
ftr-299	2526	51	appurtenant	appurtenant	NOUN
ftr-299	2526	52	working	work	VERB
ftr-299	2526	53	interest	interest	NOUN
ftr-299	2526	54	.	.	PUNCT
ftr-299	2526	55	”	"	PUNCT
ftr-299	2527	1	because	because	SCONJ
ftr-299	2527	2	there	there	PRON
ftr-299	2527	3	was	be	VERB
ftr-299	2527	4	no	no	DET
ftr-299	2527	5	argument	argument	NOUN
ftr-299	2527	6	that	that	SCONJ
ftr-299	2527	7	the	the	DET
ftr-299	2527	8	resulting	result	VERB
ftr-299	2527	9	entity	entity	NOUN
ftr-299	2527	10	should	should	AUX
ftr-299	2527	11	be	be	AUX
ftr-299	2527	12	classified	classify	VERB
ftr-299	2527	13	as	as	ADP
ftr-299	2527	14	a	a	DET
ftr-299	2527	15	trust	trust	NOUN
ftr-299	2527	16	(	(	PUNCT
ftr-299	2527	17	or	or	CCONJ
ftr-299	2527	18	otherwise	otherwise	ADV
ftr-299	2527	19	specially	specially	ADV
ftr-299	2527	20	classified	classified	ADJ
ftr-299	2527	21	)	)	PUNCT
ftr-299	2527	22	,	,	PUNCT
ftr-299	2527	23	the	the	DET
ftr-299	2527	24	entity	entity	NOUN
ftr-299	2527	25	must	must	AUX
ftr-299	2527	26	have	have	AUX
ftr-299	2527	27	been	be	AUX
ftr-299	2527	28	classified	classify	VERB
ftr-299	2527	29	as	as	ADP
ftr-299	2527	30	either	either	CCONJ
ftr-299	2527	31	a	a	DET
ftr-299	2527	32	partnership	partnership	NOUN
ftr-299	2527	33	or	or	CCONJ
ftr-299	2527	34	a	a	DET
ftr-299	2527	35	corporation	corporation	NOUN
ftr-299	2527	36	under	under	ADP
ftr-299	2527	37	reg	reg	NOUN
ftr-299	2527	38	.	.	PUNCT
ftr-299	2528	1	§	§	PROPN
ftr-299	2528	2	301.7701	301.7701	NUM
ftr-299	2528	3	-	-	SYM
ftr-299	2528	4	2(a	2(a	NUM
ftr-299	2528	5	)	)	PUNCT
ftr-299	2528	6	,	,	PUNCT
ftr-299	2528	7	and	and	CCONJ
ftr-299	2528	8	because	because	SCONJ
ftr-299	2528	9	it	it	PRON
ftr-299	2528	10	was	be	AUX
ftr-299	2528	11	a	a	DET
ftr-299	2528	12	domestic	domestic	ADJ
ftr-299	2528	13	business	business	NOUN
ftr-299	2528	14	entity	entity	NOUN
ftr-299	2528	15	with	with	ADP
ftr-299	2528	16	more	more	ADJ
ftr-299	2528	17	than	than	ADP
ftr-299	2528	18	two	two	NUM
ftr-299	2528	19	members	member	NOUN
ftr-299	2528	20	that	that	PRON
ftr-299	2528	21	was	be	AUX
ftr-299	2528	22	not	not	PART
ftr-299	2528	23	a	a	DET
ftr-299	2528	24	per	per	X
ftr-299	2528	25	se	se	X
ftr-299	2528	26	corporation	corporation	NOUN
ftr-299	2528	27	(	(	PUNCT
ftr-299	2528	28	and	and	CCONJ
ftr-299	2528	29	did	do	AUX
ftr-299	2528	30	not	not	PART
ftr-299	2528	31	elect	elect	VERB
ftr-299	2528	32	to	to	PART
ftr-299	2528	33	be	be	AUX
ftr-299	2528	34	classified	classify	VERB
ftr-299	2528	35	as	as	ADP
ftr-299	2528	36	a	a	DET
ftr-299	2528	37	corporation	corporation	NOUN
ftr-299	2528	38	)	)	PUNCT
ftr-299	2528	39	,	,	PUNCT
ftr-299	2528	40	it	it	PRON
ftr-299	2528	41	was	be	AUX
ftr-299	2528	42	,	,	PUNCT
ftr-299	2528	43	by	by	ADP
ftr-299	2528	44	default	default	NOUN
ftr-299	2528	45	,	,	PUNCT
ftr-299	2528	46	a	a	DET
ftr-299	2528	47	partnership	partnership	NOUN
ftr-299	2528	48	pursuant	pursuant	ADJ
ftr-299	2528	49	to	to	ADP
ftr-299	2528	50	reg	reg	NOUN
ftr-299	2528	51	.	.	PUNCT
ftr-299	2529	1	§	§	PROPN
ftr-299	2529	2	301.7701	301.7701	NUM
ftr-299	2529	3	-	-	SYM
ftr-299	2529	4	3(a	3(a	NUM
ftr-299	2529	5	)	)	PUNCT
ftr-299	2529	6	and	and	CCONJ
ftr-299	2529	7	(	(	PUNCT
ftr-299	2529	8	b)(1	b)(1	NOUN
ftr-299	2529	9	)	)	PUNCT
ftr-299	2529	10	.	.	PUNCT
ftr-299	2530	1	4	4	X
ftr-299	2530	2	.	.	X
ftr-299	2530	3	section	section	NOUN
ftr-299	2530	4	47	47	NUM
ftr-299	2530	5	historic	historic	ADJ
ftr-299	2530	6	rehabilitation	rehabilitation	NOUN
ftr-299	2530	7	credits	credit	NOUN
ftr-299	2530	8	were	be	AUX
ftr-299	2530	9	allowed	allow	VERB
ftr-299	2530	10	to	to	ADP
ftr-299	2530	11	an	an	DET
ftr-299	2530	12	llc	llc	NOUN
ftr-299	2530	13	(	(	PUNCT
ftr-299	2530	14	taxed	tax	VERB
ftr-299	2530	15	as	as	ADP
ftr-299	2530	16	a	a	DET
ftr-299	2530	17	partnership	partnership	NOUN
ftr-299	2530	18	)	)	PUNCT
ftr-299	2530	19	in	in	ADP
ftr-299	2530	20	which	which	PRON
ftr-299	2530	21	pitney	pitney	NOUN
ftr-299	2530	22	bowes	bowes	NOUN
ftr-299	2530	23	was	be	AUX
ftr-299	2530	24	a	a	DET
ftr-299	2530	25	99.9	99.9	NUM
ftr-299	2530	26	percent	percent	NOUN
ftr-299	2530	27	member	member	NOUN
ftr-299	2530	28	despite	despite	SCONJ
ftr-299	2530	29	an	an	DET
ftr-299	2530	30	irs	irs	PROPN
ftr-299	2530	31	challenge	challenge	NOUN
ftr-299	2530	32	under	under	ADP
ftr-299	2530	33	the	the	DET
ftr-299	2530	34	anti	anti	ADJ
ftr-299	2530	35	-	-	ADJ
ftr-299	2530	36	abuse	abuse	ADJ
ftr-299	2530	37	provisions	provision	NOUN
ftr-299	2530	38	of	of	ADP
ftr-299	2530	39	reg	reg	NOUN
ftr-299	2530	40	.	.	PUNCT
ftr-299	2531	1	§	§	PROPN
ftr-299	2531	2	1.701	1.701	NUM
ftr-299	2531	3	-	-	SYM
ftr-299	2531	4	2	2	NUM
ftr-299	2531	5	,	,	PUNCT
ftr-299	2531	6	but	but	CCONJ
ftr-299	2531	7	it	it	PRON
ftr-299	2531	8	was	be	AUX
ftr-299	2531	9	too	too	ADV
ftr-299	2531	10	late	late	ADJ
ftr-299	2531	11	to	to	PART
ftr-299	2531	12	keep	keep	VERB
ftr-299	2531	13	the	the	DET
ftr-299	2531	14	miss	miss	PROPN
ftr-299	2531	15	america	america	PROPN
ftr-299	2531	16	pageant	pageant	PROPN
ftr-299	2531	17	in	in	ADP
ftr-299	2531	18	atlantic	atlantic	PROPN
ftr-299	2531	19	city	city	PROPN
ftr-299	2531	20	.	.	PUNCT
ftr-299	2532	1	historic	historic	ADJ
ftr-299	2532	2	boardwalk	boardwalk	NOUN
ftr-299	2532	3	hall	hall	NOUN
ftr-299	2532	4	,	,	PUNCT
ftr-299	2532	5	llc	llc	PROPN
ftr-299	2532	6	v.	v.	PROPN
ftr-299	2532	7	commissioner	commissioner	PROPN
ftr-299	2532	8	,	,	PUNCT
ftr-299	2532	9	136	136	NUM
ftr-299	2532	10	t.c	t.c	PROPN
ftr-299	2532	11	.	.	PROPN
ftr-299	2532	12	1	1	NUM
ftr-299	2532	13	(	(	PUNCT
ftr-299	2532	14	1/3/11	1/3/11	NUM
ftr-299	2532	15	)	)	PUNCT
ftr-299	2532	16	.	.	PUNCT
ftr-299	2533	1	the	the	DET
ftr-299	2533	2	tax	tax	NOUN
ftr-299	2533	3	court	court	NOUN
ftr-299	2533	4	(	(	PUNCT
ftr-299	2533	5	judge	judge	NOUN
ftr-299	2533	6	goeke	goeke	ADJ
ftr-299	2533	7	)	)	PUNCT
ftr-299	2533	8	held	hold	VERB
ftr-299	2533	9	that	that	SCONJ
ftr-299	2533	10	the	the	DET
ftr-299	2533	11	ownership	ownership	NOUN
ftr-299	2533	12	interest	interest	NOUN
ftr-299	2533	13	on	on	ADP
ftr-299	2533	14	the	the	DET
ftr-299	2533	15	historic	historic	PROPN
ftr-299	2533	16	east	east	PROPN
ftr-299	2533	17	hall	hall	NOUN
ftr-299	2533	18	of	of	ADP
ftr-299	2533	19	the	the	DET
ftr-299	2533	20	atlantic	atlantic	ADJ
ftr-299	2533	21	city	city	PROPN
ftr-299	2533	22	boardwalk	boardwalk	NOUN
ftr-299	2533	23	hall	hall	NOUN
ftr-299	2533	24	under	under	ADP
ftr-299	2533	25	a	a	DET
ftr-299	2533	26	35	35	NUM
ftr-299	2533	27	-	-	PUNCT
ftr-299	2533	28	year	year	NOUN
ftr-299	2533	29	lease	lease	NOUN
ftr-299	2533	30	belonging	belong	VERB
ftr-299	2533	31	to	to	ADP
ftr-299	2533	32	the	the	DET
ftr-299	2533	33	new	new	PROPN
ftr-299	2533	34	jersey	jersey	PROPN
ftr-299	2533	35	sports	sports	PROPN
ftr-299	2533	36	and	and	CCONJ
ftr-299	2533	37	exposition	exposition	NOUN
ftr-299	2533	38	authority	authority	NOUN
ftr-299	2533	39	could	could	AUX
ftr-299	2533	40	be	be	AUX
ftr-299	2533	41	transferred	transfer	VERB
ftr-299	2533	42	to	to	ADP
ftr-299	2533	43	historic	historic	ADJ
ftr-299	2533	44	boardwalk	boardwalk	NOUN
ftr-299	2533	45	hall	hall	NOUN
ftr-299	2533	46	,	,	PUNCT
ftr-299	2533	47	llc	llc	PROPN
ftr-299	2533	48	,	,	PUNCT
ftr-299	2533	49	in	in	ADP
ftr-299	2533	50	which	which	PRON
ftr-299	2533	51	pitney	pitney	NOUN
ftr-299	2533	52	bowes	bowes	NOUN
ftr-299	2533	53	(	(	PUNCT
ftr-299	2533	54	through	through	ADP
ftr-299	2533	55	a	a	DET
ftr-299	2533	56	subsidiary	subsidiary	NOUN
ftr-299	2533	57	and	and	CCONJ
ftr-299	2533	58	an	an	DET
ftr-299	2533	59	llc	llc	NOUN
ftr-299	2533	60	)	)	PUNCT
ftr-299	2533	61	was	be	AUX
ftr-299	2533	62	the	the	DET
ftr-299	2533	63	99.9	99.9	NUM
ftr-299	2533	64	percent	percent	NOUN
ftr-299	2533	65	member	member	NOUN
ftr-299	2533	66	(	(	PUNCT
ftr-299	2533	67	and	and	CCONJ
ftr-299	2533	68	the	the	DET
ftr-299	2533	69	njsea	njsea	NOUN
ftr-299	2533	70	was	be	AUX
ftr-299	2533	71	the	the	DET
ftr-299	2533	72	0.1	0.1	NUM
ftr-299	2533	73	percent	percent	NOUN
ftr-299	2533	74	member	member	NOUN
ftr-299	2533	75	)	)	PUNCT
ftr-299	2533	76	.	.	PUNCT
ftr-299	2534	1	along	along	ADP
ftr-299	2534	2	with	with	ADP
ftr-299	2534	3	ownership	ownership	NOUN
ftr-299	2534	4	went	go	VERB
ftr-299	2534	5	the	the	DET
ftr-299	2534	6	§	§	PROPN
ftr-299	2534	7	47	47	NUM
ftr-299	2534	8	federal	federal	ADJ
ftr-299	2534	9	tax	tax	NOUN
ftr-299	2534	10	credit	credit	NOUN
ftr-299	2534	11	of	of	ADP
ftr-299	2534	12	20	20	NUM
ftr-299	2534	13	percent	percent	NOUN
ftr-299	2534	14	of	of	ADP
ftr-299	2534	15	the	the	DET
ftr-299	2534	16	qualified	qualified	ADJ
ftr-299	2534	17	rehabilitation	rehabilitation	NOUN
ftr-299	2534	18	expenditures	expenditure	NOUN
ftr-299	2534	19	incurred	incur	VERB
ftr-299	2534	20	in	in	ADP
ftr-299	2534	21	transforming	transform	VERB
ftr-299	2534	22	the	the	DET
ftr-299	2534	23	run	run	VERB
ftr-299	2534	24	-	-	PUNCT
ftr-299	2534	25	down	down	ADP
ftr-299	2534	26	east	east	PROPN
ftr-299	2534	27	hall	hall	NOUN
ftr-299	2534	28	from	from	ADP
ftr-299	2534	29	a	a	DET
ftr-299	2534	30	flatfloor	flatfloor	NOUN
ftr-299	2534	31	convention	convention	NOUN
ftr-299	2534	32	space	space	NOUN
ftr-299	2534	33	to	to	ADP
ftr-299	2534	34	a	a	DET
ftr-299	2534	35	“	"	PUNCT
ftr-299	2534	36	special	special	ADJ
ftr-299	2534	37	events	event	NOUN
ftr-299	2534	38	facility	facility	NOUN
ftr-299	2534	39	”	"	PUNCT
ftr-299	2534	40	that	that	PRON
ftr-299	2534	41	could	could	AUX
ftr-299	2534	42	host	host	NOUN
ftr-299	2534	43	concerts	concert	NOUN
ftr-299	2534	44	,	,	PUNCT
ftr-299	2534	45	sporting	sport	VERB
ftr-299	2534	46	events	event	NOUN
ftr-299	2534	47	,	,	PUNCT
ftr-299	2534	48	and	and	CCONJ
ftr-299	2534	49	other	other	ADJ
ftr-299	2534	50	civic	civic	ADJ
ftr-299	2534	51	events	event	NOUN
ftr-299	2534	52	.	.	PUNCT
ftr-299	2535	1	pitney	pitney	NOUN
ftr-299	2535	2	bowes	bowe	NOUN
ftr-299	2535	3	became	become	VERB
ftr-299	2535	4	the	the	DET
ftr-299	2535	5	99.9	99.9	NUM
ftr-299	2535	6	percent	percent	NOUN
ftr-299	2535	7	member	member	NOUN
ftr-299	2535	8	of	of	ADP
ftr-299	2535	9	historic	historic	ADJ
ftr-299	2535	10	boardwalk	boardwalk	NOUN
ftr-299	2535	11	hall	hall	NOUN
ftr-299	2535	12	,	,	PUNCT
ftr-299	2535	13	llc	llc	PROPN
ftr-299	2535	14	,	,	PUNCT
ftr-299	2535	15	following	follow	VERB
ftr-299	2535	16	an	an	DET
ftr-299	2535	17	offering	offering	NOUN
ftr-299	2535	18	memorandum	memorandum	NOUN
ftr-299	2535	19	sent	send	VERB
ftr-299	2535	20	to	to	ADP
ftr-299	2535	21	nineteen	nineteen	NUM
ftr-299	2535	22	large	large	ADJ
ftr-299	2535	23	corporations	corporation	NOUN
ftr-299	2535	24	,	,	PUNCT
ftr-299	2535	25	which	which	PRON
ftr-299	2535	26	described	describe	VERB
ftr-299	2535	27	the	the	DET
ftr-299	2535	28	transaction	transaction	NOUN
ftr-299	2535	29	as	as	ADP
ftr-299	2535	30	a	a	DET
ftr-299	2535	31	“	"	PUNCT
ftr-299	2535	32	sale	sale	NOUN
ftr-299	2535	33	”	"	PUNCT
ftr-299	2535	34	of	of	ADP
ftr-299	2535	35	tax	tax	NOUN
ftr-299	2535	36	credits	credit	NOUN
ftr-299	2535	37	(	(	PUNCT
ftr-299	2535	38	although	although	SCONJ
ftr-299	2535	39	that	that	DET
ftr-299	2535	40	description	description	NOUN
ftr-299	2535	41	was	be	AUX
ftr-299	2535	42	not	not	PART
ftr-299	2535	43	repeated	repeat	VERB
ftr-299	2535	44	in	in	ADP
ftr-299	2535	45	any	any	PRON
ftr-299	2535	46	of	of	ADP
ftr-299	2535	47	the	the	DET
ftr-299	2535	48	subsequent	subsequent	ADJ
ftr-299	2535	49	documents	document	NOUN
ftr-299	2535	50	relating	relate	VERB
ftr-299	2535	51	to	to	ADP
ftr-299	2535	52	the	the	DET
ftr-299	2535	53	transaction	transaction	NOUN
ftr-299	2535	54	)	)	PUNCT
ftr-299	2535	55	.	.	PUNCT
ftr-299	2536	1	njsea	njsea	PROPN
ftr-299	2536	2	lent	lend	VERB
ftr-299	2536	3	about	about	ADV
ftr-299	2536	4	$	$	SYM
ftr-299	2536	5	57	57	NUM
ftr-299	2536	6	million	million	NUM
ftr-299	2536	7	to	to	ADP
ftr-299	2536	8	historic	historic	ADJ
ftr-299	2536	9	boardwalk	boardwalk	NOUN
ftr-299	2536	10	hall	hall	NOUN
ftr-299	2536	11	.	.	PUNCT
ftr-299	2537	1	and	and	CCONJ
ftr-299	2537	2	pitney	pitney	NOUN
ftr-299	2537	3	bowes	bowe	NOUN
ftr-299	2537	4	made	make	VERB
ftr-299	2537	5	capital	capital	NOUN
ftr-299	2537	6	contributions	contribution	NOUN
ftr-299	2537	7	of	of	ADP
ftr-299	2537	8	more	more	ADJ
ftr-299	2537	9	than	than	ADP
ftr-299	2537	10	$	$	SYM
ftr-299	2537	11	18	18	NUM
ftr-299	2537	12	million	million	NUM
ftr-299	2537	13	to	to	ADP
ftr-299	2537	14	that	that	DET
ftr-299	2537	15	llc	llc	NOUN
ftr-299	2537	16	,	,	PUNCT
ftr-299	2537	17	as	as	ADV
ftr-299	2537	18	well	well	ADV
ftr-299	2537	19	as	as	ADP
ftr-299	2537	20	an	an	DET
ftr-299	2537	21	investor	investor	NOUN
ftr-299	2537	22	loan	loan	NOUN
ftr-299	2537	23	of	of	ADP
ftr-299	2537	24	about	about	ADV
ftr-299	2537	25	$	$	SYM
ftr-299	2537	26	1.2	1.2	NUM
ftr-299	2537	27	million	million	NUM
ftr-299	2537	28	.	.	PUNCT
ftr-299	2538	1	in	in	ADP
ftr-299	2538	2	that	that	DET
ftr-299	2538	3	offering	offer	VERB
ftr-299	2538	4	memorandum	memorandum	NOUN
ftr-299	2538	5	,	,	PUNCT
ftr-299	2538	6	losses	loss	NOUN
ftr-299	2538	7	were	be	AUX
ftr-299	2538	8	projected	project	VERB
ftr-299	2538	9	over	over	ADP
ftr-299	2538	10	the	the	DET
ftr-299	2538	11	first	first	ADJ
ftr-299	2538	12	decade	decade	NOUN
ftr-299	2538	13	of	of	ADP
ftr-299	2538	14	operation	operation	NOUN
ftr-299	2538	15	of	of	ADP
ftr-299	2538	16	east	east	PROPN
ftr-299	2538	17	hall	hall	PROPN
ftr-299	2538	18	.	.	PUNCT
ftr-299	2539	1	the	the	DET
ftr-299	2539	2	irs	irs	PROPN
ftr-299	2539	3	argued	argue	VERB
ftr-299	2539	4	that	that	SCONJ
ftr-299	2539	5	the	the	DET
ftr-299	2539	6	bulk	bulk	NOUN
ftr-299	2539	7	of	of	ADP
ftr-299	2539	8	the	the	DET
ftr-299	2539	9	pitney	pitney	NOUN
ftr-299	2539	10	bowes	bowes	NOUN
ftr-299	2539	11	contributions	contribution	NOUN
ftr-299	2539	12	were	be	AUX
ftr-299	2539	13	paid	pay	VERB
ftr-299	2539	14	out	out	ADP
ftr-299	2539	15	to	to	PART
ftr-299	2539	16	njsea	njsea	VERB
ftr-299	2539	17	as	as	ADP
ftr-299	2539	18	a	a	DET
ftr-299	2539	19	“	"	PUNCT
ftr-299	2539	20	development	development	NOUN
ftr-299	2539	21	fee	fee	NOUN
ftr-299	2539	22	”	"	PUNCT
ftr-299	2539	23	and	and	CCONJ
ftr-299	2539	24	that	that	SCONJ
ftr-299	2539	25	the	the	DET
ftr-299	2539	26	entire	entire	ADJ
ftr-299	2539	27	transaction	transaction	NOUN
ftr-299	2539	28	was	be	AUX
ftr-299	2539	29	a	a	DET
ftr-299	2539	30	sham	sham	NOUN
ftr-299	2539	31	because	because	SCONJ
ftr-299	2539	32	njsea	njsea	PROPN
ftr-299	2539	33	was	be	AUX
ftr-299	2539	34	going	go	VERB
ftr-299	2539	35	to	to	PART
ftr-299	2539	36	develop	develop	VERB
ftr-299	2539	37	east	east	NOUN
ftr-299	2539	38	hall	hall	PROPN
ftr-299	2539	39	regardless	regardless	ADV
ftr-299	2539	40	of	of	ADP
ftr-299	2539	41	whether	whether	SCONJ
ftr-299	2539	42	pitney	pitney	NOUN
ftr-299	2539	43	bowes	bowe	NOUN
ftr-299	2539	44	made	make	VERB
ftr-299	2539	45	its	its	PRON
ftr-299	2539	46	capital	capital	NOUN
ftr-299	2539	47	contributions	contribution	NOUN
ftr-299	2539	48	and	and	CCONJ
ftr-299	2539	49	loan	loan	NOUN
ftr-299	2539	50	.	.	PUNCT
ftr-299	2540	1			PROPN
ftr-299	2540	2	judge	judge	PROPN
ftr-299	2540	3	goeke	goeke	PROPN
ftr-299	2540	4	held	hold	VERB
ftr-299	2540	5	that	that	SCONJ
ftr-299	2540	6	one	one	NUM
ftr-299	2540	7	of	of	ADP
ftr-299	2540	8	the	the	DET
ftr-299	2540	9	purposes	purpose	NOUN
ftr-299	2540	10	of	of	ADP
ftr-299	2540	11	§	§	PROPN
ftr-299	2540	12	47	47	NUM
ftr-299	2540	13	was	be	AUX
ftr-299	2540	14	“	"	PUNCT
ftr-299	2540	15	to	to	PART
ftr-299	2540	16	encourage	encourage	VERB
ftr-299	2540	17	taxpayers	taxpayer	NOUN
ftr-299	2540	18	to	to	PART
ftr-299	2540	19	participate	participate	VERB
ftr-299	2540	20	in	in	ADP
ftr-299	2540	21	what	what	PRON
ftr-299	2540	22	would	would	AUX
ftr-299	2540	23	otherwise	otherwise	ADV
ftr-299	2540	24	be	be	AUX
ftr-299	2540	25	an	an	DET
ftr-299	2540	26	unprofitable	unprofitable	ADJ
ftr-299	2540	27	activity	activity	NOUN
ftr-299	2540	28	,	,	PUNCT
ftr-299	2540	29	”	"	PUNCT
ftr-299	2540	30	and	and	CCONJ
ftr-299	2540	31	the	the	DET
ftr-299	2540	32	rehabilitation	rehabilitation	NOUN
ftr-299	2540	33	of	of	ADP
ftr-299	2540	34	east	east	PROPN
ftr-299	2540	35	hall	hall	PROPN
ftr-299	2540	36	was	be	AUX
ftr-299	2540	37	a	a	DET
ftr-299	2540	38	success	success	NOUN
ftr-299	2540	39	,	,	PUNCT
ftr-299	2540	40	leading	lead	VERB
ftr-299	2540	41	to	to	ADP
ftr-299	2540	42	the	the	DET
ftr-299	2540	43	conclusion	conclusion	NOUN
ftr-299	2540	44	that	that	SCONJ
ftr-299	2540	45	historic	historic	ADJ
ftr-299	2540	46	boardwalk	boardwalk	NOUN
ftr-299	2540	47	had	have	AUX
ftr-299	2540	48	objective	objective	ADJ
ftr-299	2540	49	economic	economic	ADJ
ftr-299	2540	50	substance	substance	NOUN
ftr-299	2540	51	.	.	PUNCT
ftr-299	2541	1	he	he	PRON
ftr-299	2541	2	also	also	ADV
ftr-299	2541	3	held	hold	VERB
ftr-299	2541	4	that	that	SCONJ
ftr-299	2541	5	“	"	PUNCT
ftr-299	2541	6	pitney	pitney	NOUN
ftr-299	2541	7	bowes	bowes	NOUN
ftr-299	2541	8	and	and	CCONJ
ftr-299	2541	9	njsea	njsea	NOUN
ftr-299	2541	10	,	,	PUNCT
ftr-299	2541	11	in	in	ADP
ftr-299	2541	12	good	good	ADJ
ftr-299	2541	13	faith	faith	NOUN
ftr-299	2541	14	and	and	CCONJ
ftr-299	2541	15	acting	act	VERB
ftr-299	2541	16	with	with	ADP
ftr-299	2541	17	a	a	DET
ftr-299	2541	18	business	business	NOUN
ftr-299	2541	19	purpose	purpose	NOUN
ftr-299	2541	20	,	,	PUNCT
ftr-299	2541	21	intended	intend	VERB
ftr-299	2541	22	to	to	PART
ftr-299	2541	23	join	join	VERB
ftr-299	2541	24	together	together	ADV
ftr-299	2541	25	in	in	ADP
ftr-299	2541	26	the	the	DET
ftr-299	2541	27	present	present	ADJ
ftr-299	2541	28	conduct	conduct	NOUN
ftr-299	2541	29	of	of	ADP
ftr-299	2541	30	a	a	DET
ftr-299	2541	31	business	business	NOUN
ftr-299	2541	32	enterprise	enterprise	NOUN
ftr-299	2541	33	”	"	PUNCT
ftr-299	2541	34	and	and	CCONJ
ftr-299	2541	35	that	that	SCONJ
ftr-299	2541	36	while	while	SCONJ
ftr-299	2541	37	the	the	DET
ftr-299	2541	38	offering	offering	NOUN
ftr-299	2541	39	memorandum	memorandum	NOUN
ftr-299	2541	40	used	use	VERB
ftr-299	2541	41	the	the	DET
ftr-299	2541	42	term	term	NOUN
ftr-299	2541	43	“	"	PUNCT
ftr-299	2541	44	sale	sale	NOUN
ftr-299	2541	45	,	,	PUNCT
ftr-299	2541	46	”	"	PUNCT
ftr-299	2541	47	“	"	PUNCT
ftr-299	2541	48	it	it	PRON
ftr-299	2541	49	was	be	AUX
ftr-299	2541	50	used	use	VERB
ftr-299	2541	51	in	in	ADP
ftr-299	2541	52	the	the	DET
ftr-299	2541	53	context	context	NOUN
ftr-299	2541	54	of	of	ADP
ftr-299	2541	55	describing	describe	VERB
ftr-299	2541	56	an	an	DET
ftr-299	2541	57	investment	investment	NOUN
ftr-299	2541	58	transaction	transaction	NOUN
ftr-299	2541	59	.	.	PUNCT
ftr-299	2541	60	”	"	PUNCT
ftr-299	2542	1	finally	finally	ADV
ftr-299	2542	2	,	,	PUNCT
ftr-299	2542	3	judge	judge	NOUN
ftr-299	2542	4	goeke	goeke	ADJ
ftr-299	2542	5	used	use	VERB
ftr-299	2542	6	reg	reg	NOUN
ftr-299	2542	7	.	.	PUNCT
ftr-299	2543	1	§	§	PROPN
ftr-299	2543	2	1.701	1.701	NUM
ftr-299	2543	3	-	-	NUM
ftr-299	2543	4	2(d	2(d	NUM
ftr-299	2543	5	)	)	PUNCT
ftr-299	2543	6	,	,	PUNCT
ftr-299	2543	7	example	example	NOUN
ftr-299	2543	8	(	(	PUNCT
ftr-299	2543	9	6	6	NUM
ftr-299	2543	10	)	)	PUNCT
ftr-299	2543	11	,	,	PUNCT
ftr-299	2543	12	346	346	NUM
ftr-299	2543	13	florida	florida	PROPN
ftr-299	2543	14	tax	tax	NOUN
ftr-299	2543	15	review	review	NOUN
ftr-299	2544	1	[	[	X
ftr-299	2544	2	vol	vol	NOUN
ftr-299	2544	3	.	.	PUNCT
ftr-299	2545	1	15:5	15:5	NUM
ftr-299	2545	2	involving	involve	VERB
ftr-299	2545	3	two	two	NUM
ftr-299	2545	4	high	high	ADJ
ftr-299	2545	5	-	-	PUNCT
ftr-299	2545	6	bracket	bracket	NOUN
ftr-299	2545	7	taxpayers	taxpayer	NOUN
ftr-299	2545	8	who	who	PRON
ftr-299	2545	9	joined	join	VERB
ftr-299	2545	10	with	with	ADP
ftr-299	2545	11	a	a	DET
ftr-299	2545	12	corporation	corporation	NOUN
ftr-299	2545	13	to	to	PART
ftr-299	2545	14	form	form	VERB
ftr-299	2545	15	a	a	DET
ftr-299	2545	16	partnership	partnership	NOUN
ftr-299	2545	17	to	to	PART
ftr-299	2545	18	own	own	VERB
ftr-299	2545	19	and	and	CCONJ
ftr-299	2545	20	operate	operate	VERB
ftr-299	2545	21	a	a	DET
ftr-299	2545	22	building	building	NOUN
ftr-299	2545	23	that	that	PRON
ftr-299	2545	24	qualifies	qualify	VERB
ftr-299	2545	25	for	for	ADP
ftr-299	2545	26	§	§	PROPN
ftr-299	2545	27	42	42	NUM
ftr-299	2545	28	low	low	ADJ
ftr-299	2545	29	-	-	PUNCT
ftr-299	2545	30	income	income	NOUN
ftr-299	2545	31	housing	housing	NOUN
ftr-299	2545	32	credits	credit	NOUN
ftr-299	2545	33	,	,	PUNCT
ftr-299	2545	34	to	to	PART
ftr-299	2545	35	conclude	conclude	VERB
ftr-299	2545	36	that	that	DET
ftr-299	2545	37	reg	reg	NOUN
ftr-299	2545	38	.	.	PUNCT
ftr-299	2546	1	§	§	PROPN
ftr-299	2546	2	1.701	1.701	NUM
ftr-299	2546	3	-	-	SYM
ftr-299	2546	4	2	2	NUM
ftr-299	2546	5	did	do	AUX
ftr-299	2546	6	not	not	PART
ftr-299	2546	7	apply	apply	VERB
ftr-299	2546	8	to	to	ADP
ftr-299	2546	9	the	the	DET
ftr-299	2546	10	historic	historic	ADJ
ftr-299	2546	11	boardwalk	boardwalk	NOUN
ftr-299	2546	12	transaction	transaction	NOUN
ftr-299	2546	13	because	because	SCONJ
ftr-299	2546	14	that	that	DET
ftr-299	2546	15	regulation	regulation	NOUN
ftr-299	2546	16	“	"	PUNCT
ftr-299	2546	17	clearly	clearly	ADV
ftr-299	2546	18	contemplate[s	contemplate[s	ADJ
ftr-299	2546	19	]	]	X
ftr-299	2546	20	a	a	DET
ftr-299	2546	21	situation	situation	NOUN
ftr-299	2546	22	in	in	ADP
ftr-299	2546	23	which	which	PRON
ftr-299	2546	24	a	a	DET
ftr-299	2546	25	partnership	partnership	NOUN
ftr-299	2546	26	is	be	AUX
ftr-299	2546	27	used	use	VERB
ftr-299	2546	28	to	to	PART
ftr-299	2546	29	transfer	transfer	VERB
ftr-299	2546	30	valuable	valuable	ADJ
ftr-299	2546	31	tax	tax	NOUN
ftr-299	2546	32	attributes	attribute	NOUN
ftr-299	2546	33	from	from	ADP
ftr-299	2546	34	an	an	DET
ftr-299	2546	35	entity	entity	NOUN
ftr-299	2546	36	that	that	PRON
ftr-299	2546	37	can	can	AUX
ftr-299	2546	38	not	not	PART
ftr-299	2546	39	use	use	VERB
ftr-299	2546	40	them	they	PRON
ftr-299	2546	41	.	.	PUNCT
ftr-299	2546	42	.	.	PUNCT
ftr-299	2546	43	.	.	PUNCT
ftr-299	2547	1	to	to	ADP
ftr-299	2547	2	[	[	X
ftr-299	2547	3	a	a	DET
ftr-299	2547	4	taxpayer	taxpayer	NOUN
ftr-299	2547	5	]	]	PUNCT
ftr-299	2547	6	who	who	PRON
ftr-299	2547	7	can	can	AUX
ftr-299	2547	8	.	.	PUNCT
ftr-299	2547	9	.	.	PUNCT
ftr-299	2547	10	.	.	PUNCT
ftr-299	2548	1	.	.	PUNCT
ftr-299	2548	2	”	"	PUNCT
ftr-299	2549	1			PRON
ftr-299	2549	2	query	query	VERB
ftr-299	2549	3	whether	whether	SCONJ
ftr-299	2549	4	“	"	PUNCT
ftr-299	2549	5	economic	economic	ADJ
ftr-299	2549	6	substance	substance	NOUN
ftr-299	2549	7	”	"	PUNCT
ftr-299	2549	8	requirements	requirement	NOUN
ftr-299	2549	9	are	be	AUX
ftr-299	2549	10	applicable	applicable	ADJ
ftr-299	2549	11	when	when	SCONJ
ftr-299	2549	12	the	the	DET
ftr-299	2549	13	tax	tax	NOUN
ftr-299	2549	14	benefits	benefit	NOUN
ftr-299	2549	15	take	take	VERB
ftr-299	2549	16	the	the	DET
ftr-299	2549	17	form	form	NOUN
ftr-299	2549	18	of	of	ADP
ftr-299	2549	19	tax	tax	NOUN
ftr-299	2549	20	credits	credit	NOUN
ftr-299	2549	21	enacted	enact	VERB
ftr-299	2549	22	to	to	PART
ftr-299	2549	23	encourage	encourage	VERB
ftr-299	2549	24	specific	specific	ADJ
ftr-299	2549	25	types	type	NOUN
ftr-299	2549	26	of	of	ADP
ftr-299	2549	27	investments	investment	NOUN
ftr-299	2549	28	?	?	PUNCT
ftr-299	2550	1	a.	a.	NOUN
ftr-299	2551	1	“	"	PUNCT
ftr-299	2551	2	‘	'	PUNCT
ftr-299	2551	3	[	[	X
ftr-299	2551	4	t]he	t]he	ADV
ftr-299	2551	5	sharp	sharp	ADJ
ftr-299	2551	6	eyes	eye	NOUN
ftr-299	2551	7	of	of	ADP
ftr-299	2551	8	the	the	DET
ftr-299	2551	9	law	law	NOUN
ftr-299	2551	10	’	'	PUNCT
ftr-299	2551	11	require	require	VERB
ftr-299	2551	12	more	more	ADJ
ftr-299	2551	13	from	from	ADP
ftr-299	2551	14	parties	party	NOUN
ftr-299	2551	15	than	than	ADP
ftr-299	2551	16	just	just	ADV
ftr-299	2551	17	putting	put	VERB
ftr-299	2551	18	on	on	ADP
ftr-299	2551	19	the	the	DET
ftr-299	2551	20	‘	'	PUNCT
ftr-299	2551	21	habiliments	habiliment	NOUN
ftr-299	2551	22	of	of	ADP
ftr-299	2551	23	a	a	DET
ftr-299	2551	24	partnership	partnership	NOUN
ftr-299	2551	25	whenever	whenever	SCONJ
ftr-299	2551	26	it	it	PRON
ftr-299	2551	27	advantages	advantage	VERB
ftr-299	2551	28	them	they	PRON
ftr-299	2551	29	to	to	PART
ftr-299	2551	30	be	be	AUX
ftr-299	2551	31	treated	treat	VERB
ftr-299	2551	32	as	as	ADP
ftr-299	2551	33	partners	partner	NOUN
ftr-299	2551	34	underneath	underneath	ADV
ftr-299	2551	35	.	.	PUNCT
ftr-299	2551	36	’	'	PUNCT
ftr-299	2551	37	...	...	PUNCT
ftr-299	2552	1	indeed	indeed	ADV
ftr-299	2552	2	,	,	PUNCT
ftr-299	2552	3	culbertson	culbertson	PROPN
ftr-299	2552	4	requires	require	VERB
ftr-299	2552	5	that	that	SCONJ
ftr-299	2552	6	a	a	DET
ftr-299	2552	7	partner	partner	NOUN
ftr-299	2552	8	‘	'	PUNCT
ftr-299	2552	9	really	really	ADV
ftr-299	2552	10	and	and	CCONJ
ftr-299	2552	11	truly	truly	ADV
ftr-299	2552	12	intend	intend	VERB
ftr-299	2552	13	[	[	X
ftr-299	2552	14	]	]	X
ftr-299	2552	15	to	to	ADP
ftr-299	2552	16	…	…	PUNCT
ftr-299	2552	17	shar[e	shar[e	NOUN
ftr-299	2552	18	]	]	PUNCT
ftr-299	2552	19	in	in	ADP
ftr-299	2552	20	the	the	DET
ftr-299	2552	21	profits	profit	NOUN
ftr-299	2552	22	and	and	CCONJ
ftr-299	2552	23	losses	loss	NOUN
ftr-299	2552	24	’	'	PUNCT
ftr-299	2552	25	of	of	ADP
ftr-299	2552	26	the	the	DET
ftr-299	2552	27	enterprise	enterprise	NOUN
ftr-299	2552	28	.	.	PUNCT
ftr-299	2552	29	...	...	PUNCT
ftr-299	2553	1	and	and	CCONJ
ftr-299	2553	2	,	,	PUNCT
ftr-299	2553	3	after	after	ADP
ftr-299	2553	4	looking	look	VERB
ftr-299	2553	5	to	to	ADP
ftr-299	2553	6	the	the	DET
ftr-299	2553	7	substance	substance	NOUN
ftr-299	2553	8	of	of	ADP
ftr-299	2553	9	the	the	DET
ftr-299	2553	10	interests	interest	NOUN
ftr-299	2553	11	at	at	ADP
ftr-299	2553	12	play	play	NOUN
ftr-299	2553	13	in	in	ADP
ftr-299	2553	14	this	this	DET
ftr-299	2553	15	case	case	NOUN
ftr-299	2553	16	,	,	PUNCT
ftr-299	2553	17	we	we	PRON
ftr-299	2553	18	conclude	conclude	VERB
ftr-299	2553	19	that	that	SCONJ
ftr-299	2553	20	,	,	PUNCT
ftr-299	2553	21	because	because	SCONJ
ftr-299	2553	22	pitney	pitney	NOUN
ftr-299	2553	23	bowes	bowes	NOUN
ftr-299	2553	24	lacked	lack	VERB
ftr-299	2553	25	a	a	DET
ftr-299	2553	26	meaningful	meaningful	ADJ
ftr-299	2553	27	stake	stake	NOUN
ftr-299	2553	28	in	in	ADP
ftr-299	2553	29	either	either	CCONJ
ftr-299	2553	30	the	the	DET
ftr-299	2553	31	success	success	NOUN
ftr-299	2553	32	or	or	CCONJ
ftr-299	2553	33	failure	failure	NOUN
ftr-299	2553	34	of	of	ADP
ftr-299	2553	35	historic	historic	ADJ
ftr-299	2553	36	boardwalk	boardwalk	NOUN
ftr-299	2553	37	hall	hall	NOUN
ftr-299	2553	38	,	,	PUNCT
ftr-299	2553	39	it	it	PRON
ftr-299	2553	40	was	be	AUX
ftr-299	2553	41	not	not	PART
ftr-299	2553	42	a	a	DET
ftr-299	2553	43	bona	bona	ADJ
ftr-299	2553	44	fide	fide	ADJ
ftr-299	2553	45	partner	partner	NOUN
ftr-299	2553	46	.	.	PUNCT
ftr-299	2553	47	”	"	PUNCT
ftr-299	2554	1	historic	historic	ADJ
ftr-299	2554	2	boardwalk	boardwalk	NOUN
ftr-299	2554	3	hall	hall	PROPN
ftr-299	2554	4	llc	llc	PROPN
ftr-299	2554	5	v.	v.	PROPN
ftr-299	2554	6	commissioner	commissioner	PROPN
ftr-299	2554	7	,	,	PUNCT
ftr-299	2554	8	694	694	NUM
ftr-299	2554	9	f.3d	f.3d	NUM
ftr-299	2554	10	425	425	NUM
ftr-299	2554	11	(	(	PUNCT
ftr-299	2554	12	3d	3d	NUM
ftr-299	2554	13	cir	cir	NOUN
ftr-299	2554	14	.	.	PUNCT
ftr-299	2554	15	8/27/12	8/27/12	NUM
ftr-299	2554	16	)	)	PUNCT
ftr-299	2554	17	,	,	PUNCT
ftr-299	2554	18	cert	cert	PROPN
ftr-299	2554	19	.	.	PUNCT
ftr-299	2554	20	denied	deny	VERB
ftr-299	2554	21	,	,	PUNCT
ftr-299	2554	22	5/28/13	5/28/13	NUM
ftr-299	2554	23	.	.	PUNCT
ftr-299	2555	1	in	in	ADP
ftr-299	2555	2	a	a	DET
ftr-299	2555	3	unanimous	unanimous	ADJ
ftr-299	2555	4	opinion	opinion	NOUN
ftr-299	2555	5	by	by	ADP
ftr-299	2555	6	judge	judge	PROPN
ftr-299	2555	7	jordan	jordan	PROPN
ftr-299	2555	8	,	,	PUNCT
ftr-299	2555	9	the	the	DET
ftr-299	2555	10	third	third	ADJ
ftr-299	2555	11	circuit	circuit	NOUN
ftr-299	2555	12	reversed	reverse	VERB
ftr-299	2555	13	the	the	DET
ftr-299	2555	14	tax	tax	NOUN
ftr-299	2555	15	court	court	NOUN
ftr-299	2555	16	and	and	CCONJ
ftr-299	2555	17	held	hold	VERB
ftr-299	2555	18	that	that	SCONJ
ftr-299	2555	19	pitney	pitney	NOUN
ftr-299	2555	20	bowes	bowes	NOUN
ftr-299	2555	21	was	be	AUX
ftr-299	2555	22	not	not	PART
ftr-299	2555	23	a	a	DET
ftr-299	2555	24	bona	bona	ADJ
ftr-299	2555	25	fide	fide	ADJ
ftr-299	2555	26	partner	partner	NOUN
ftr-299	2555	27	in	in	ADP
ftr-299	2555	28	historic	historic	ADJ
ftr-299	2555	29	boardwalk	boardwalk	NOUN
ftr-299	2555	30	hall	hall	PROPN
ftr-299	2555	31	llc	llc	PROPN
ftr-299	2555	32	.	.	PUNCT
ftr-299	2556	1	the	the	DET
ftr-299	2556	2	court	court	NOUN
ftr-299	2556	3	’s	’s	PART
ftr-299	2556	4	reasoning	reasoning	NOUN
ftr-299	2556	5	was	be	AUX
ftr-299	2556	6	based	base	VERB
ftr-299	2556	7	on	on	ADP
ftr-299	2556	8	the	the	DET
ftr-299	2556	9	culbertson	culbertson	PROPN
ftr-299	2556	10	test	test	NOUN
ftr-299	2557	1	[	[	X
ftr-299	2557	2	commissioner	commissioner	NOUN
ftr-299	2557	3	v.	v.	PROPN
ftr-299	2557	4	culbertson	culbertson	PROPN
ftr-299	2557	5	,	,	PUNCT
ftr-299	2557	6	337	337	NUM
ftr-299	2557	7	u.s	u.s	PROPN
ftr-299	2557	8	.	.	PROPN
ftr-299	2557	9	733	733	NUM
ftr-299	2557	10	(	(	PUNCT
ftr-299	2557	11	1949	1949	NUM
ftr-299	2557	12	)	)	PUNCT
ftr-299	2557	13	]	]	X
ftr-299	2557	14	,	,	PUNCT
ftr-299	2557	15	as	as	SCONJ
ftr-299	2557	16	applied	apply	VERB
ftr-299	2557	17	by	by	ADP
ftr-299	2557	18	the	the	DET
ftr-299	2557	19	second	second	ADJ
ftr-299	2557	20	circuit	circuit	NOUN
ftr-299	2557	21	in	in	ADP
ftr-299	2557	22	tifd	tifd	NOUN
ftr-299	2557	23	iii	iii	NOUN
ftr-299	2557	24	-	-	PUNCT
ftr-299	2557	25	e	e	PROPN
ftr-299	2557	26	,	,	PUNCT
ftr-299	2557	27	inc	inc	PROPN
ftr-299	2557	28	.	.	PROPN
ftr-299	2557	29	v.	v.	PROPN
ftr-299	2557	30	united	united	PROPN
ftr-299	2557	31	states	states	PROPN
ftr-299	2557	32	,	,	PUNCT
ftr-299	2557	33	459	459	NUM
ftr-299	2557	34	f.3d	f.3d	NUM
ftr-299	2557	35	220	220	NUM
ftr-299	2557	36	,	,	PUNCT
ftr-299	2557	37	232	232	NUM
ftr-299	2557	38	(	(	PUNCT
ftr-299	2557	39	2d	2d	NUM
ftr-299	2557	40	cir	cir	NOUN
ftr-299	2557	41	.	.	PUNCT
ftr-299	2558	1	2006	2006	NUM
ftr-299	2558	2	)	)	PUNCT
ftr-299	2559	1	(	(	PUNCT
ftr-299	2559	2	castle	castle	PROPN
ftr-299	2559	3	harbour	harbour	PROPN
ftr-299	2559	4	ii	ii	PROPN
ftr-299	2559	5	)	)	PUNCT
ftr-299	2559	6	,	,	PUNCT
ftr-299	2559	7	to	to	PART
ftr-299	2559	8	find	find	VERB
ftr-299	2559	9	that	that	SCONJ
ftr-299	2559	10	the	the	DET
ftr-299	2559	11	dutch	dutch	ADJ
ftr-299	2559	12	banks	bank	NOUN
ftr-299	2559	13	were	be	AUX
ftr-299	2559	14	not	not	PART
ftr-299	2559	15	partners	partner	NOUN
ftr-299	2559	16	,	,	PUNCT
ftr-299	2559	17	and	and	CCONJ
ftr-299	2559	18	the	the	DET
ftr-299	2559	19	reasoning	reasoning	NOUN
ftr-299	2559	20	of	of	ADP
ftr-299	2559	21	the	the	DET
ftr-299	2559	22	fourth	fourth	ADJ
ftr-299	2559	23	circuit	circuit	NOUN
ftr-299	2559	24	in	in	ADP
ftr-299	2559	25	virginia	virginia	PROPN
ftr-299	2559	26	historic	historic	ADJ
ftr-299	2559	27	tax	tax	NOUN
ftr-299	2559	28	credit	credit	NOUN
ftr-299	2559	29	fund	fund	NOUN
ftr-299	2559	30	2001	2001	NUM
ftr-299	2559	31	lp	lp	PROPN
ftr-299	2559	32	v.	v.	PROPN
ftr-299	2559	33	commissioner	commissioner	NOUN
ftr-299	2559	34	,	,	PUNCT
ftr-299	2559	35	639	639	NUM
ftr-299	2559	36	f.3d	f.3d	NUM
ftr-299	2559	37	129	129	NUM
ftr-299	2559	38	(	(	PUNCT
ftr-299	2559	39	4th	4th	ADJ
ftr-299	2559	40	cir	cir	NOUN
ftr-299	2559	41	.	.	PUNCT
ftr-299	2559	42	2011	2011	NUM
ftr-299	2559	43	)	)	PUNCT
ftr-299	2559	44	,	,	PUNCT
ftr-299	2559	45	to	to	PART
ftr-299	2559	46	find	find	VERB
ftr-299	2559	47	that	that	SCONJ
ftr-299	2559	48	the	the	DET
ftr-299	2559	49	investors	investor	NOUN
ftr-299	2559	50	who	who	PRON
ftr-299	2559	51	acquired	acquire	VERB
ftr-299	2559	52	the	the	DET
ftr-299	2559	53	virginia	virginia	PROPN
ftr-299	2559	54	historic	historic	ADJ
ftr-299	2559	55	rehabilitation	rehabilitation	NOUN
ftr-299	2559	56	credits	credit	NOUN
ftr-299	2559	57	through	through	ADP
ftr-299	2559	58	the	the	DET
ftr-299	2559	59	partnership	partnership	NOUN
ftr-299	2559	60	bore	bear	VERB
ftr-299	2559	61	no	no	DET
ftr-299	2559	62	“	"	PUNCT
ftr-299	2559	63	true	true	ADJ
ftr-299	2559	64	entrepreneurial	entrepreneurial	ADJ
ftr-299	2559	65	risk	risk	NOUN
ftr-299	2559	66	,	,	PUNCT
ftr-299	2559	67	”	"	PUNCT
ftr-299	2559	68	which	which	PRON
ftr-299	2559	69	the	the	DET
ftr-299	2559	70	third	third	ADJ
ftr-299	2559	71	circuit	circuit	NOUN
ftr-299	2559	72	concluded	conclude	VERB
ftr-299	2559	73	was	be	AUX
ftr-299	2559	74	a	a	DET
ftr-299	2559	75	characteristic	characteristic	NOUN
ftr-299	2559	76	of	of	ADP
ftr-299	2559	77	a	a	DET
ftr-299	2559	78	true	true	ADJ
ftr-299	2559	79	partner	partner	NOUN
ftr-299	2559	80	under	under	ADP
ftr-299	2559	81	the	the	DET
ftr-299	2559	82	culbertson	culbertson	PROPN
ftr-299	2559	83	test	test	NOUN
ftr-299	2559	84	.	.	PUNCT
ftr-299	2560	1	the	the	DET
ftr-299	2560	2	third	third	ADJ
ftr-299	2560	3	circuit	circuit	NOUN
ftr-299	2560	4	concluded	conclude	VERB
ftr-299	2560	5	that	that	SCONJ
ftr-299	2560	6	pitney	pitney	NOUN
ftr-299	2560	7	bowes	bowes	NOUN
ftr-299	2560	8	was	be	AUX
ftr-299	2560	9	not	not	PART
ftr-299	2560	10	a	a	DET
ftr-299	2560	11	partner	partner	NOUN
ftr-299	2560	12	because	because	SCONJ
ftr-299	2560	13	,	,	PUNCT
ftr-299	2560	14	based	base	VERB
ftr-299	2560	15	on	on	ADP
ftr-299	2560	16	an	an	DET
ftr-299	2560	17	analysis	analysis	NOUN
ftr-299	2560	18	of	of	ADP
ftr-299	2560	19	the	the	DET
ftr-299	2560	20	facts	fact	NOUN
ftr-299	2560	21	,	,	PUNCT
ftr-299	2560	22	as	as	SCONJ
ftr-299	2560	23	the	the	DET
ftr-299	2560	24	transaction	transaction	NOUN
ftr-299	2560	25	was	be	AUX
ftr-299	2560	26	structured	structure	VERB
ftr-299	2560	27	,	,	PUNCT
ftr-299	2560	28	(	(	PUNCT
ftr-299	2560	29	1	1	X
ftr-299	2560	30	)	)	PUNCT
ftr-299	2560	31	pitney	pitney	NOUN
ftr-299	2560	32	bowes	bowes	NOUN
ftr-299	2560	33	“	"	PUNCT
ftr-299	2560	34	had	have	VERB
ftr-299	2560	35	no	no	DET
ftr-299	2560	36	meaningful	meaningful	ADJ
ftr-299	2560	37	downside	downside	ADJ
ftr-299	2560	38	risk	risk	NOUN
ftr-299	2560	39	because	because	SCONJ
ftr-299	2560	40	it	it	PRON
ftr-299	2560	41	was	be	AUX
ftr-299	2560	42	,	,	PUNCT
ftr-299	2560	43	for	for	ADP
ftr-299	2560	44	all	all	DET
ftr-299	2560	45	intents	intent	NOUN
ftr-299	2560	46	and	and	CCONJ
ftr-299	2560	47	purposes	purpose	NOUN
ftr-299	2560	48	,	,	PUNCT
ftr-299	2560	49	certain	certain	ADJ
ftr-299	2560	50	to	to	PART
ftr-299	2560	51	recoup	recoup	VERB
ftr-299	2560	52	the	the	DET
ftr-299	2560	53	contributions	contribution	NOUN
ftr-299	2560	54	it	it	PRON
ftr-299	2560	55	had	have	AUX
ftr-299	2560	56	made	make	VERB
ftr-299	2560	57	to	to	PART
ftr-299	2560	58	hbh	hbh	VERB
ftr-299	2560	59	and	and	CCONJ
ftr-299	2560	60	to	to	PART
ftr-299	2560	61	receive	receive	VERB
ftr-299	2560	62	the	the	DET
ftr-299	2560	63	primary	primary	ADJ
ftr-299	2560	64	benefit	benefit	NOUN
ftr-299	2560	65	it	it	PRON
ftr-299	2560	66	sought	seek	VERB
ftr-299	2560	67	—	—	PUNCT
ftr-299	2560	68	the	the	DET
ftr-299	2560	69	hrtcs	hrtcs	NOUN
ftr-299	2560	70	or	or	CCONJ
ftr-299	2560	71	their	their	PRON
ftr-299	2560	72	cash	cash	NOUN
ftr-299	2560	73	equivalent	equivalent	NOUN
ftr-299	2560	74	,	,	PUNCT
ftr-299	2560	75	”	"	PUNCT
ftr-299	2560	76	and	and	CCONJ
ftr-299	2560	77	(	(	PUNCT
ftr-299	2560	78	2	2	X
ftr-299	2560	79	)	)	PUNCT
ftr-299	2560	80	pitney	pitney	NOUN
ftr-299	2560	81	bowes	bowes	NOUN
ftr-299	2560	82	’s	’s	PART
ftr-299	2560	83	“	"	PUNCT
ftr-299	2560	84	avoidance	avoidance	NOUN
ftr-299	2560	85	of	of	ADP
ftr-299	2560	86	all	all	DET
ftr-299	2560	87	meaningful	meaningful	ADJ
ftr-299	2560	88	downside	downside	ADJ
ftr-299	2560	89	risk	risk	NOUN
ftr-299	2560	90	in	in	ADP
ftr-299	2560	91	hbh	hbh	PROPN
ftr-299	2560	92	was	be	AUX
ftr-299	2560	93	accompanied	accompany	VERB
ftr-299	2560	94	by	by	ADP
ftr-299	2560	95	a	a	DET
ftr-299	2560	96	dearth	dearth	NOUN
ftr-299	2560	97	of	of	ADP
ftr-299	2560	98	any	any	DET
ftr-299	2560	99	meaningful	meaningful	ADJ
ftr-299	2560	100	upside	upside	ADJ
ftr-299	2560	101	potential	potential	NOUN
ftr-299	2560	102	.	.	PUNCT
ftr-299	2560	103	”	"	PUNCT
ftr-299	2561	1	the	the	DET
ftr-299	2561	2	analysis	analysis	NOUN
ftr-299	2561	3	was	be	AUX
ftr-299	2561	4	highly	highly	ADV
ftr-299	2561	5	factual	factual	ADJ
ftr-299	2561	6	and	and	CCONJ
ftr-299	2561	7	based	base	VERB
ftr-299	2561	8	on	on	ADP
ftr-299	2561	9	substance	substance	NOUN
ftr-299	2561	10	over	over	ADP
ftr-299	2561	11	form	form	NOUN
ftr-299	2561	12	.	.	PUNCT
ftr-299	2562	1	as	as	ADP
ftr-299	2562	2	for	for	ADP
ftr-299	2562	3	downside	downside	ADJ
ftr-299	2562	4	risk	risk	NOUN
ftr-299	2562	5	,	,	PUNCT
ftr-299	2562	6	the	the	DET
ftr-299	2562	7	court	court	NOUN
ftr-299	2562	8	of	of	ADP
ftr-299	2562	9	appeals	appeal	NOUN
ftr-299	2562	10	reversed	reverse	VERB
ftr-299	2562	11	as	as	ADP
ftr-299	2562	12	clearly	clearly	ADV
ftr-299	2562	13	erroneous	erroneous	ADJ
ftr-299	2562	14	the	the	DET
ftr-299	2562	15	tax	tax	NOUN
ftr-299	2562	16	court	court	NOUN
ftr-299	2562	17	’s	’s	PART
ftr-299	2562	18	finding	find	VERB
ftr-299	2562	19	that	that	SCONJ
ftr-299	2562	20	pitney	pitney	NOUN
ftr-299	2562	21	bowes	bowes	NOUN
ftr-299	2562	22	bore	bear	VERB
ftr-299	2562	23	a	a	DET
ftr-299	2562	24	risk	risk	NOUN
ftr-299	2562	25	because	because	SCONJ
ftr-299	2562	26	it	it	PRON
ftr-299	2562	27	might	might	AUX
ftr-299	2562	28	not	not	PART
ftr-299	2562	29	receive	receive	VERB
ftr-299	2562	30	an	an	DET
ftr-299	2562	31	agreed	agree	VERB
ftr-299	2562	32	upon	upon	SCONJ
ftr-299	2562	33	3	3	NUM
ftr-299	2562	34	percent	percent	NOUN
ftr-299	2562	35	preferred	prefer	VERB
ftr-299	2562	36	return	return	NOUN
ftr-299	2562	37	on	on	ADP
ftr-299	2562	38	its	its	PRON
ftr-299	2562	39	contributions	contribution	NOUN
ftr-299	2562	40	to	to	ADP
ftr-299	2562	41	hbh	hbh	PROPN
ftr-299	2562	42	.	.	PUNCT
ftr-299	2563	1	referring	refer	VERB
ftr-299	2563	2	to	to	ADP
ftr-299	2563	3	virginia	virginia	PROPN
ftr-299	2563	4	historic	historic	ADJ
ftr-299	2563	5	tax	tax	NOUN
ftr-299	2563	6	credit	credit	NOUN
ftr-299	2563	7	fund	fund	NOUN
ftr-299	2563	8	,	,	PUNCT
ftr-299	2563	9	the	the	DET
ftr-299	2563	10	third	third	ADJ
ftr-299	2563	11	circuit	circuit	NOUN
ftr-299	2563	12	treated	treat	VERB
ftr-299	2563	13	the	the	DET
ftr-299	2563	14	3	3	NUM
ftr-299	2563	15	percent	percent	NOUN
ftr-299	2563	16	preferred	prefer	VERB
ftr-299	2563	17	return	return	NOUN
ftr-299	2563	18	as	as	ADP
ftr-299	2563	19	a	a	DET
ftr-299	2563	20	2014	2014	NUM
ftr-299	2563	21	]	]	PUNCT
ftr-299	2563	22	recent	recent	ADJ
ftr-299	2563	23	developments	development	NOUN
ftr-299	2563	24	in	in	ADP
ftr-299	2563	25	federal	federal	ADJ
ftr-299	2563	26	income	income	NOUN
ftr-299	2563	27	taxation	taxation	NOUN
ftr-299	2563	28	347	347	NUM
ftr-299	2563	29	“	"	PUNCT
ftr-299	2563	30	return	return	NOUN
ftr-299	2563	31	on	on	ADP
ftr-299	2563	32	investment	investment	NOUN
ftr-299	2563	33	”	"	PUNCT
ftr-299	2563	34	that	that	PRON
ftr-299	2563	35	was	be	AUX
ftr-299	2563	36	not	not	PART
ftr-299	2563	37	a	a	DET
ftr-299	2563	38	“	"	PUNCT
ftr-299	2563	39	share	share	NOUN
ftr-299	2563	40	in	in	ADP
ftr-299	2563	41	partnership	partnership	NOUN
ftr-299	2563	42	profits	profit	NOUN
ftr-299	2563	43	,	,	PUNCT
ftr-299	2563	44	”	"	PUNCT
ftr-299	2563	45	which	which	PRON
ftr-299	2563	46	pointed	point	VERB
ftr-299	2563	47	to	to	ADP
ftr-299	2563	48	the	the	DET
ftr-299	2563	49	conclusion	conclusion	NOUN
ftr-299	2563	50	that	that	SCONJ
ftr-299	2563	51	pitney	pitney	NOUN
ftr-299	2563	52	bowes	bowes	NOUN
ftr-299	2563	53	did	do	AUX
ftr-299	2563	54	not	not	PART
ftr-299	2563	55	face	face	VERB
ftr-299	2563	56	any	any	DET
ftr-299	2563	57	true	true	ADJ
ftr-299	2563	58	entrepreneurial	entrepreneurial	ADJ
ftr-299	2563	59	risk	risk	NOUN
ftr-299	2563	60	.	.	PUNCT
ftr-299	2564	1	as	as	ADP
ftr-299	2564	2	for	for	ADP
ftr-299	2564	3	upside	upside	ADJ
ftr-299	2564	4	potential	potential	NOUN
ftr-299	2564	5	,	,	PUNCT
ftr-299	2564	6	applying	apply	VERB
ftr-299	2564	7	the	the	DET
ftr-299	2564	8	substance	substance	NOUN
ftr-299	2564	9	over	over	ADP
ftr-299	2564	10	form	form	NOUN
ftr-299	2564	11	doctrine	doctrine	NOUN
ftr-299	2564	12	,	,	PUNCT
ftr-299	2564	13	the	the	DET
ftr-299	2564	14	court	court	NOUN
ftr-299	2564	15	concluded	conclude	VERB
ftr-299	2564	16	that	that	SCONJ
ftr-299	2564	17	“	"	PUNCT
ftr-299	2564	18	although	although	SCONJ
ftr-299	2564	19	in	in	ADP
ftr-299	2564	20	form	form	NOUN
ftr-299	2564	21	pb	pb	ADP
ftr-299	2564	22	had	have	VERB
ftr-299	2564	23	the	the	DET
ftr-299	2564	24	potential	potential	NOUN
ftr-299	2564	25	to	to	PART
ftr-299	2564	26	receive	receive	VERB
ftr-299	2564	27	the	the	DET
ftr-299	2564	28	fair	fair	ADJ
ftr-299	2564	29	market	market	NOUN
ftr-299	2564	30	value	value	NOUN
ftr-299	2564	31	of	of	ADP
ftr-299	2564	32	its	its	PRON
ftr-299	2564	33	interest	interest	NOUN
ftr-299	2564	34	.	.	PUNCT
ftr-299	2564	35	.	.	PUNCT
ftr-299	2565	1	.	.	PUNCT
ftr-299	2566	1	in	in	ADP
ftr-299	2566	2	reality	reality	NOUN
ftr-299	2566	3	,	,	PUNCT
ftr-299	2566	4	pb	pb	PRON
ftr-299	2566	5	could	could	AUX
ftr-299	2566	6	never	never	ADV
ftr-299	2566	7	expect	expect	VERB
ftr-299	2566	8	to	to	PART
ftr-299	2566	9	share	share	VERB
ftr-299	2566	10	in	in	ADP
ftr-299	2566	11	any	any	DET
ftr-299	2566	12	upside	upside	NOUN
ftr-299	2566	13	.	.	PUNCT
ftr-299	2566	14	”	"	PUNCT
ftr-299	2567	1	the	the	DET
ftr-299	2567	2	court	court	NOUN
ftr-299	2567	3	noted	note	VERB
ftr-299	2567	4	that	that	SCONJ
ftr-299	2567	5	it	it	PRON
ftr-299	2567	6	was	be	AUX
ftr-299	2567	7	mindful	mindful	ADJ
ftr-299	2567	8	“	"	PUNCT
ftr-299	2567	9	of	of	ADP
ftr-299	2567	10	congress	congress	PROPN
ftr-299	2567	11	’s	’s	PART
ftr-299	2567	12	goal	goal	NOUN
ftr-299	2567	13	of	of	ADP
ftr-299	2567	14	encouraging	encourage	VERB
ftr-299	2567	15	rehabilitation	rehabilitation	NOUN
ftr-299	2567	16	of	of	ADP
ftr-299	2567	17	historic	historic	ADJ
ftr-299	2567	18	buildings	building	NOUN
ftr-299	2567	19	,	,	PUNCT
ftr-299	2567	20	”	"	PUNCT
ftr-299	2567	21	and	and	CCONJ
ftr-299	2567	22	that	that	SCONJ
ftr-299	2567	23	its	its	PRON
ftr-299	2567	24	holding	holding	NOUN
ftr-299	2567	25	might	might	AUX
ftr-299	2567	26	“	"	PUNCT
ftr-299	2567	27	jeopardize	jeopardize	VERB
ftr-299	2567	28	the	the	DET
ftr-299	2567	29	viability	viability	NOUN
ftr-299	2567	30	of	of	ADP
ftr-299	2567	31	future	future	ADJ
ftr-299	2567	32	historic	historic	ADJ
ftr-299	2567	33	rehabilitation	rehabilitation	NOUN
ftr-299	2567	34	projects	project	NOUN
ftr-299	2567	35	,	,	PUNCT
ftr-299	2567	36	”	"	PUNCT
ftr-299	2567	37	but	but	CCONJ
ftr-299	2567	38	the	the	DET
ftr-299	2567	39	court	court	NOUN
ftr-299	2567	40	observed	observe	VERB
ftr-299	2567	41	that	that	SCONJ
ftr-299	2567	42	it	it	PRON
ftr-299	2567	43	was	be	AUX
ftr-299	2567	44	not	not	PART
ftr-299	2567	45	the	the	DET
ftr-299	2567	46	tax	tax	NOUN
ftr-299	2567	47	credit	credit	NOUN
ftr-299	2567	48	provision	provision	NOUN
ftr-299	2567	49	itself	itself	PRON
ftr-299	2567	50	that	that	PRON
ftr-299	2567	51	was	be	AUX
ftr-299	2567	52	under	under	ADP
ftr-299	2567	53	attack	attack	NOUN
ftr-299	2567	54	,	,	PUNCT
ftr-299	2567	55	but	but	CCONJ
ftr-299	2567	56	rather	rather	ADV
ftr-299	2567	57	the	the	DET
ftr-299	2567	58	particular	particular	ADJ
ftr-299	2567	59	transaction	transaction	NOUN
ftr-299	2567	60	transferring	transfer	VERB
ftr-299	2567	61	the	the	DET
ftr-299	2567	62	benefits	benefit	NOUN
ftr-299	2567	63	of	of	ADP
ftr-299	2567	64	the	the	DET
ftr-299	2567	65	credit	credit	NOUN
ftr-299	2567	66	in	in	ADP
ftr-299	2567	67	the	the	DET
ftr-299	2567	68	manner	manner	NOUN
ftr-299	2567	69	that	that	PRON
ftr-299	2567	70	it	it	PRON
ftr-299	2567	71	had	have	VERB
ftr-299	2567	72	.	.	PUNCT
ftr-299	2567	73			PUNCT
ftr-299	2568	1	the	the	DET
ftr-299	2568	2	opinion	opinion	NOUN
ftr-299	2568	3	makes	make	VERB
ftr-299	2568	4	it	it	PRON
ftr-299	2568	5	very	very	ADV
ftr-299	2568	6	clear	clear	ADJ
ftr-299	2568	7	that	that	SCONJ
ftr-299	2568	8	the	the	DET
ftr-299	2568	9	decision	decision	NOUN
ftr-299	2568	10	was	be	AUX
ftr-299	2568	11	based	base	VERB
ftr-299	2568	12	on	on	ADP
ftr-299	2568	13	applying	apply	VERB
ftr-299	2568	14	the	the	DET
ftr-299	2568	15	“	"	PUNCT
ftr-299	2568	16	substance	substance	NOUN
ftr-299	2568	17	over	over	ADP
ftr-299	2568	18	form	form	NOUN
ftr-299	2568	19	”	"	PUNCT
ftr-299	2568	20	doctrine	doctrine	NOUN
ftr-299	2568	21	rather	rather	ADV
ftr-299	2568	22	than	than	ADP
ftr-299	2568	23	the	the	DET
ftr-299	2568	24	“	"	PUNCT
ftr-299	2568	25	economic	economic	ADJ
ftr-299	2568	26	substance	substance	NOUN
ftr-299	2568	27	”	"	PUNCT
ftr-299	2568	28	doctrine	doctrine	NOUN
ftr-299	2568	29	to	to	PART
ftr-299	2568	30	determine	determine	VERB
ftr-299	2568	31	that	that	SCONJ
ftr-299	2568	32	pitney	pitney	NOUN
ftr-299	2568	33	bowes	bowes	NOUN
ftr-299	2568	34	was	be	AUX
ftr-299	2568	35	not	not	PART
ftr-299	2568	36	a	a	DET
ftr-299	2568	37	partner	partner	NOUN
ftr-299	2568	38	.	.	PUNCT
ftr-299	2569	1	b.	b.	PROPN
ftr-299	2570	1	the	the	DET
ftr-299	2570	2	irs	irs	PROPN
ftr-299	2570	3	is	be	AUX
ftr-299	2570	4	gilding	gild	VERB
ftr-299	2570	5	the	the	DET
ftr-299	2570	6	lily	lily	NOUN
ftr-299	2570	7	of	of	ADP
ftr-299	2570	8	its	its	PRON
ftr-299	2570	9	historic	historic	ADJ
ftr-299	2570	10	boardwalk	boardwalk	NOUN
ftr-299	2570	11	victory	victory	NOUN
ftr-299	2570	12	.	.	PUNCT
ftr-299	2571	1	faa	faa	PROPN
ftr-299	2571	2	20124002f	20124002f	NUM
ftr-299	2571	3	,	,	PUNCT
ftr-299	2571	4	2013	2013	NUM
ftr-299	2571	5	tnt	tnt	PROPN
ftr-299	2571	6	41	41	NUM
ftr-299	2571	7	-	-	SYM
ftr-299	2571	8	18	18	NUM
ftr-299	2571	9	(	(	PUNCT
ftr-299	2571	10	dated	date	VERB
ftr-299	2571	11	8/30/12	8/30/12	NOUN
ftr-299	2571	12	;	;	PUNCT
ftr-299	2571	13	released	release	VERB
ftr-299	2571	14	10/5/12	10/5/12	NUM
ftr-299	2571	15	)	)	PUNCT
ftr-299	2571	16	.	.	PUNCT
ftr-299	2572	1	this	this	DET
ftr-299	2572	2	field	field	NOUN
ftr-299	2572	3	attorney	attorney	NOUN
ftr-299	2572	4	advice	advice	NOUN
ftr-299	2572	5	dealt	deal	VERB
ftr-299	2572	6	with	with	ADP
ftr-299	2572	7	whether	whether	SCONJ
ftr-299	2572	8	a	a	DET
ftr-299	2572	9	taxpayer	taxpayer	NOUN
ftr-299	2572	10	was	be	AUX
ftr-299	2572	11	a	a	DET
ftr-299	2572	12	partner	partner	NOUN
ftr-299	2572	13	in	in	ADP
ftr-299	2572	14	a	a	DET
ftr-299	2572	15	partnership	partnership	NOUN
ftr-299	2572	16	that	that	PRON
ftr-299	2572	17	generated	generate	VERB
ftr-299	2572	18	§	§	PROPN
ftr-299	2572	19	47	47	NUM
ftr-299	2572	20	historic	historic	ADJ
ftr-299	2572	21	rehabilitation	rehabilitation	NOUN
ftr-299	2572	22	tax	tax	NOUN
ftr-299	2572	23	credits	credit	NOUN
ftr-299	2572	24	.	.	PUNCT
ftr-299	2573	1	the	the	DET
ftr-299	2573	2	faa	faa	PROPN
ftr-299	2573	3	held	hold	VERB
ftr-299	2573	4	that	that	SCONJ
ftr-299	2573	5	under	under	ADP
ftr-299	2573	6	the	the	DET
ftr-299	2573	7	culbertson	culbertson	PROPN
ftr-299	2573	8	doctrine	doctrine	NOUN
ftr-299	2573	9	,	,	PUNCT
ftr-299	2573	10	as	as	SCONJ
ftr-299	2573	11	applied	apply	VERB
ftr-299	2573	12	in	in	ADP
ftr-299	2573	13	castle	castle	PROPN
ftr-299	2573	14	harbour	harbour	NOUN
ftr-299	2573	15	,	,	PUNCT
ftr-299	2573	16	the	the	DET
ftr-299	2573	17	taxpayer	taxpayer	NOUN
ftr-299	2573	18	was	be	AUX
ftr-299	2573	19	not	not	PART
ftr-299	2573	20	a	a	DET
ftr-299	2573	21	partner	partner	NOUN
ftr-299	2573	22	.	.	PUNCT
ftr-299	2574	1	the	the	DET
ftr-299	2574	2	taxpayer	taxpayer	NOUN
ftr-299	2574	3	had	have	VERB
ftr-299	2574	4	no	no	DET
ftr-299	2574	5	meaningful	meaningful	ADJ
ftr-299	2574	6	downside	downside	ADJ
ftr-299	2574	7	risk	risk	NOUN
ftr-299	2574	8	in	in	ADP
ftr-299	2574	9	that	that	SCONJ
ftr-299	2574	10	it	it	PRON
ftr-299	2574	11	is	be	AUX
ftr-299	2574	12	assured	assure	VERB
ftr-299	2574	13	of	of	ADP
ftr-299	2574	14	receiving	receive	VERB
ftr-299	2574	15	the	the	DET
ftr-299	2574	16	benefit	benefit	NOUN
ftr-299	2574	17	of	of	ADP
ftr-299	2574	18	its	its	PRON
ftr-299	2574	19	bargain	bargain	NOUN
ftr-299	2574	20	,	,	PUNCT
ftr-299	2574	21	and	and	CCONJ
ftr-299	2574	22	it	it	PRON
ftr-299	2574	23	had	have	VERB
ftr-299	2574	24	no	no	DET
ftr-299	2574	25	upside	upside	ADJ
ftr-299	2574	26	potential	potential	NOUN
ftr-299	2574	27	.	.	PUNCT
ftr-299	2575	1	all	all	PRON
ftr-299	2575	2	it	it	PRON
ftr-299	2575	3	could	could	AUX
ftr-299	2575	4	receive	receive	VERB
ftr-299	2575	5	was	be	AUX
ftr-299	2575	6	it	it	PRON
ftr-299	2575	7	specified	specify	VERB
ftr-299	2575	8	priority	priority	NOUN
ftr-299	2575	9	return	return	NOUN
ftr-299	2575	10	.	.	PUNCT
ftr-299	2576	1	alternatively	alternatively	ADV
ftr-299	2576	2	,	,	PUNCT
ftr-299	2576	3	the	the	DET
ftr-299	2576	4	purported	purport	VERB
ftr-299	2576	5	partnership	partnership	NOUN
ftr-299	2576	6	was	be	AUX
ftr-299	2576	7	a	a	DET
ftr-299	2576	8	sham	sham	NOUN
ftr-299	2576	9	;	;	PUNCT
ftr-299	2576	10	it	it	PRON
ftr-299	2576	11	served	serve	VERB
ftr-299	2576	12	no	no	DET
ftr-299	2576	13	business	business	NOUN
ftr-299	2576	14	purpose	purpose	NOUN
ftr-299	2576	15	.	.	PUNCT
ftr-299	2577	1	its	its	PRON
ftr-299	2577	2	only	only	ADJ
ftr-299	2577	3	purpose	purpose	NOUN
ftr-299	2577	4	was	be	AUX
ftr-299	2577	5	to	to	PART
ftr-299	2577	6	effect	effect	VERB
ftr-299	2577	7	a	a	DET
ftr-299	2577	8	sale	sale	NOUN
ftr-299	2577	9	of	of	ADP
ftr-299	2577	10	the	the	DET
ftr-299	2577	11	rehabilitation	rehabilitation	NOUN
ftr-299	2577	12	tax	tax	NOUN
ftr-299	2577	13	credits	credit	NOUN
ftr-299	2577	14	to	to	ADP
ftr-299	2577	15	the	the	DET
ftr-299	2577	16	taxpayer	taxpayer	NOUN
ftr-299	2577	17	.	.	PUNCT
ftr-299	2578	1	sacks	sacks	PROPN
ftr-299	2578	2	v.	v.	ADP
ftr-299	2578	3	commissioner	commissioner	NOUN
ftr-299	2578	4	,	,	PUNCT
ftr-299	2578	5	69	69	NUM
ftr-299	2578	6	f.3d	f.3d	NUM
ftr-299	2578	7	982	982	NUM
ftr-299	2578	8	(	(	PUNCT
ftr-299	2578	9	9th	9th	ADJ
ftr-299	2578	10	cir	cir	NOUN
ftr-299	2578	11	.	.	PROPN
ftr-299	2578	12	1995	1995	NUM
ftr-299	2578	13	)	)	PUNCT
ftr-299	2578	14	,	,	PUNCT
ftr-299	2578	15	which	which	PRON
ftr-299	2578	16	held	hold	VERB
ftr-299	2578	17	that	that	SCONJ
ftr-299	2578	18	a	a	DET
ftr-299	2578	19	sale	sale	NOUN
ftr-299	2578	20	-	-	PUNCT
ftr-299	2578	21	leaseback	leaseback	NOUN
ftr-299	2578	22	transaction	transaction	NOUN
ftr-299	2578	23	involving	involve	VERB
ftr-299	2578	24	solar	solar	ADJ
ftr-299	2578	25	energy	energy	NOUN
ftr-299	2578	26	equipment	equipment	NOUN
ftr-299	2578	27	had	have	VERB
ftr-299	2578	28	economic	economic	ADJ
ftr-299	2578	29	substance	substance	NOUN
ftr-299	2578	30	even	even	ADV
ftr-299	2578	31	though	though	SCONJ
ftr-299	2578	32	the	the	DET
ftr-299	2578	33	investment	investment	NOUN
ftr-299	2578	34	had	have	VERB
ftr-299	2578	35	a	a	DET
ftr-299	2578	36	negative	negative	ADJ
ftr-299	2578	37	rate	rate	NOUN
ftr-299	2578	38	of	of	ADP
ftr-299	2578	39	return	return	NOUN
ftr-299	2578	40	before	before	ADP
ftr-299	2578	41	taking	take	VERB
ftr-299	2578	42	into	into	ADP
ftr-299	2578	43	account	account	NOUN
ftr-299	2578	44	tax	tax	NOUN
ftr-299	2578	45	benefits	benefit	NOUN
ftr-299	2578	46	,	,	PUNCT
ftr-299	2578	47	was	be	AUX
ftr-299	2578	48	distinguished	distinguish	VERB
ftr-299	2578	49	on	on	ADP
ftr-299	2578	50	the	the	DET
ftr-299	2578	51	ground	ground	NOUN
ftr-299	2578	52	that	that	SCONJ
ftr-299	2578	53	the	the	DET
ftr-299	2578	54	transaction	transaction	NOUN
ftr-299	2578	55	at	at	ADP
ftr-299	2578	56	issue	issue	NOUN
ftr-299	2578	57	in	in	ADP
ftr-299	2578	58	sacks	sack	NOUN
ftr-299	2578	59	otherwise	otherwise	ADV
ftr-299	2578	60	had	have	VERB
ftr-299	2578	61	economic	economic	ADJ
ftr-299	2578	62	substance	substance	NOUN
ftr-299	2578	63	in	in	ADP
ftr-299	2578	64	terms	term	NOUN
ftr-299	2578	65	of	of	ADP
ftr-299	2578	66	risk	risk	NOUN
ftr-299	2578	67	and	and	CCONJ
ftr-299	2578	68	reward	reward	NOUN
ftr-299	2578	69	.	.	PUNCT
ftr-299	2579	1	in	in	ADP
ftr-299	2579	2	reaching	reach	VERB
ftr-299	2579	3	the	the	DET
ftr-299	2579	4	conclusion	conclusion	NOUN
ftr-299	2579	5	,	,	PUNCT
ftr-299	2579	6	the	the	DET
ftr-299	2579	7	faa	faa	PROPN
ftr-299	2579	8	states	state	NOUN
ftr-299	2579	9	as	as	SCONJ
ftr-299	2579	10	follows	follow	VERB
ftr-299	2579	11	:	:	PUNCT
ftr-299	2579	12	in	in	ADP
ftr-299	2579	13	any	any	DET
ftr-299	2579	14	event	event	NOUN
ftr-299	2579	15	,	,	PUNCT
ftr-299	2579	16	the	the	DET
ftr-299	2579	17	notion	notion	NOUN
ftr-299	2579	18	that	that	SCONJ
ftr-299	2579	19	a	a	DET
ftr-299	2579	20	court	court	NOUN
ftr-299	2579	21	may	may	AUX
ftr-299	2579	22	consider	consider	VERB
ftr-299	2579	23	tax	tax	NOUN
ftr-299	2579	24	benefits	benefit	NOUN
ftr-299	2579	25	in	in	ADP
ftr-299	2579	26	evaluating	evaluate	VERB
ftr-299	2579	27	the	the	DET
ftr-299	2579	28	economic	economic	ADJ
ftr-299	2579	29	substance	substance	NOUN
ftr-299	2579	30	of	of	ADP
ftr-299	2579	31	a	a	DET
ftr-299	2579	32	transaction	transaction	NOUN
ftr-299	2579	33	involving	involve	VERB
ftr-299	2579	34	—	—	PUNCT
ftr-299	2579	35	or	or	CCONJ
ftr-299	2579	36	of	of	ADP
ftr-299	2579	37	a	a	DET
ftr-299	2579	38	purported	purport	VERB
ftr-299	2579	39	partnership	partnership	NOUN
ftr-299	2579	40	engaged	engage	VERB
ftr-299	2579	41	in	in	ADP
ftr-299	2579	42	—	—	PUNCT
ftr-299	2579	43	tax	tax	NOUN
ftr-299	2579	44	-	-	PUNCT
ftr-299	2579	45	favored	favor	VERB
ftr-299	2579	46	activity	activity	NOUN
ftr-299	2579	47	finds	find	VERB
ftr-299	2579	48	no	no	DET
ftr-299	2579	49	support	support	NOUN
ftr-299	2579	50	apart	apart	ADV
ftr-299	2579	51	from	from	ADP
ftr-299	2579	52	sacks	sack	NOUN
ftr-299	2579	53	.	.	PUNCT
ftr-299	2580	1	two	two	NUM
ftr-299	2580	2	circuits	circuit	NOUN
ftr-299	2580	3	,	,	PUNCT
ftr-299	2580	4	in	in	ADP
ftr-299	2580	5	analyzing	analyze	VERB
ftr-299	2580	6	the	the	DET
ftr-299	2580	7	economic	economic	ADJ
ftr-299	2580	8	substance	substance	NOUN
ftr-299	2580	9	of	of	ADP
ftr-299	2580	10	american	american	ADJ
ftr-299	2580	11	depository	depository	NOUN
ftr-299	2580	12	receipts	receipt	NOUN
ftr-299	2580	13	(	(	PUNCT
ftr-299	2580	14	adr	adr	PROPN
ftr-299	2580	15	)	)	PUNCT
ftr-299	2580	16	transactions	transaction	NOUN
ftr-299	2580	17	,	,	PUNCT
ftr-299	2580	18	determined	determine	VERB
ftr-299	2580	19	that	that	SCONJ
ftr-299	2580	20	it	it	PRON
ftr-299	2580	21	was	be	AUX
ftr-299	2580	22	inappropriate	inappropriate	ADJ
ftr-299	2580	23	to	to	PART
ftr-299	2580	24	deduct	deduct	VERB
ftr-299	2580	25	the	the	DET
ftr-299	2580	26	cost	cost	NOUN
ftr-299	2580	27	of	of	ADP
ftr-299	2580	28	foreseeable	foreseeable	ADJ
ftr-299	2580	29	foreign	foreign	ADJ
ftr-299	2580	30	taxes	taxis	NOUN
ftr-299	2580	31	imposed	impose	VERB
ftr-299	2580	32	on	on	ADP
ftr-299	2580	33	the	the	DET
ftr-299	2580	34	transaction	transaction	NOUN
ftr-299	2580	35	in	in	ADP
ftr-299	2580	36	determining	determine	VERB
ftr-299	2580	37	the	the	DET
ftr-299	2580	38	expected	expected	ADJ
ftr-299	2580	39	pre	pre	ADJ
ftr-299	2580	40	-	-	ADJ
ftr-299	2580	41	tax	tax	ADJ
ftr-299	2580	42	profit	profit	NOUN
ftr-299	2580	43	of	of	ADP
ftr-299	2580	44	the	the	DET
ftr-299	2580	45	transaction	transaction	NOUN
ftr-299	2580	46	.	.	PUNCT
ftr-299	2581	1	see	see	VERB
ftr-299	2581	2	compaq	compaq	PROPN
ftr-299	2581	3	computer	computer	PROPN
ftr-299	2581	4	corp	corp	PROPN
ftr-299	2581	5	.	.	PROPN
ftr-299	2582	1	v.	v.	PROPN
ftr-299	2582	2	commissioner	commissioner	PROPN
ftr-299	2582	3	,	,	PUNCT
ftr-299	2582	4	348	348	NUM
ftr-299	2582	5	florida	florida	PROPN
ftr-299	2582	6	tax	tax	NOUN
ftr-299	2582	7	review	review	NOUN
ftr-299	2583	1	[	[	X
ftr-299	2583	2	vol	vol	NOUN
ftr-299	2583	3	.	.	PUNCT
ftr-299	2584	1	15:5	15:5	NUM
ftr-299	2584	2	277	277	NUM
ftr-299	2584	3	f.3d	f.3d	NUM
ftr-299	2584	4	778	778	NUM
ftr-299	2584	5	(	(	PUNCT
ftr-299	2584	6	5th	5th	ADJ
ftr-299	2584	7	cir	cir	NOUN
ftr-299	2584	8	.	.	PROPN
ftr-299	2584	9	2001	2001	NUM
ftr-299	2584	10	)	)	PUNCT
ftr-299	2584	11	and	and	CCONJ
ftr-299	2584	12	ies	ie	NOUN
ftr-299	2584	13	industries	industry	NOUN
ftr-299	2584	14	,	,	PUNCT
ftr-299	2584	15	inc	inc	PROPN
ftr-299	2584	16	.	.	PROPN
ftr-299	2584	17	v.	v.	PROPN
ftr-299	2584	18	united	united	PROPN
ftr-299	2584	19	states	states	PROPN
ftr-299	2584	20	,	,	PUNCT
ftr-299	2584	21	253	253	NUM
ftr-299	2584	22	f.3d	f.3d	NUM
ftr-299	2584	23	350	350	NUM
ftr-299	2584	24	(	(	PUNCT
ftr-299	2584	25	8th	8th	ADJ
ftr-299	2584	26	cir	cir	NOUN
ftr-299	2584	27	.	.	PUNCT
ftr-299	2584	28	2001	2001	NUM
ftr-299	2584	29	)	)	PUNCT
ftr-299	2584	30	.	.	PUNCT
ftr-299	2585	1	these	these	DET
ftr-299	2585	2	holdings	holding	NOUN
ftr-299	2585	3	address	address	VERB
ftr-299	2585	4	the	the	DET
ftr-299	2585	5	calculation	calculation	NOUN
ftr-299	2585	6	of	of	ADP
ftr-299	2585	7	pre	pre	ADJ
ftr-299	2585	8	-	-	ADJ
ftr-299	2585	9	tax	tax	ADJ
ftr-299	2585	10	profit	profit	NOUN
ftr-299	2585	11	to	to	PART
ftr-299	2585	12	be	be	AUX
ftr-299	2585	13	used	use	VERB
ftr-299	2585	14	in	in	ADP
ftr-299	2585	15	determining	determine	VERB
ftr-299	2585	16	whether	whether	SCONJ
ftr-299	2585	17	transactions	transaction	NOUN
ftr-299	2585	18	resulted	result	VERB
ftr-299	2585	19	in	in	ADP
ftr-299	2585	20	pre	pre	ADJ
ftr-299	2585	21	-	-	ADJ
ftr-299	2585	22	tax	tax	ADJ
ftr-299	2585	23	economic	economic	ADJ
ftr-299	2585	24	losses	loss	NOUN
ftr-299	2585	25	;	;	PUNCT
ftr-299	2585	26	they	they	PRON
ftr-299	2585	27	do	do	AUX
ftr-299	2585	28	not	not	PART
ftr-299	2585	29	stand	stand	VERB
ftr-299	2585	30	for	for	ADP
ftr-299	2585	31	the	the	DET
ftr-299	2585	32	proposition	proposition	NOUN
ftr-299	2585	33	that	that	PRON
ftr-299	2585	34	united	united	PROPN
ftr-299	2585	35	states	states	PROPN
ftr-299	2585	36	tax	tax	NOUN
ftr-299	2585	37	credits	credit	NOUN
ftr-299	2585	38	may	may	AUX
ftr-299	2585	39	serve	serve	VERB
ftr-299	2585	40	as	as	ADP
ftr-299	2585	41	a	a	DET
ftr-299	2585	42	substitute	substitute	NOUN
ftr-299	2585	43	for	for	ADP
ftr-299	2585	44	economic	economic	ADJ
ftr-299	2585	45	profit	profit	NOUN
ftr-299	2585	46	.	.	PUNCT
ftr-299	2586	1	as	as	ADP
ftr-299	2586	2	such	such	ADJ
ftr-299	2586	3	,	,	PUNCT
ftr-299	2586	4	these	these	DET
ftr-299	2586	5	cases	case	NOUN
ftr-299	2586	6	do	do	AUX
ftr-299	2586	7	not	not	PART
ftr-299	2586	8	adopt	adopt	VERB
ftr-299	2586	9	the	the	DET
ftr-299	2586	10	court	court	NOUN
ftr-299	2586	11	’s	’s	PART
ftr-299	2586	12	holding	hold	VERB
ftr-299	2586	13	in	in	ADP
ftr-299	2586	14	sacks	sack	NOUN
ftr-299	2586	15	that	that	PRON
ftr-299	2586	16	a	a	DET
ftr-299	2586	17	court	court	NOUN
ftr-299	2586	18	may	may	AUX
ftr-299	2586	19	consider	consider	VERB
ftr-299	2586	20	tax	tax	NOUN
ftr-299	2586	21	benefits	benefit	NOUN
ftr-299	2586	22	in	in	ADP
ftr-299	2586	23	evaluating	evaluate	VERB
ftr-299	2586	24	the	the	DET
ftr-299	2586	25	economic	economic	ADJ
ftr-299	2586	26	substance	substance	NOUN
ftr-299	2586	27	of	of	ADP
ftr-299	2586	28	a	a	DET
ftr-299	2586	29	transaction	transaction	NOUN
ftr-299	2586	30	involving	involve	VERB
ftr-299	2586	31	—	—	PUNCT
ftr-299	2586	32	or	or	CCONJ
ftr-299	2586	33	of	of	ADP
ftr-299	2586	34	a	a	DET
ftr-299	2586	35	purported	purport	VERB
ftr-299	2586	36	partnership	partnership	NOUN
ftr-299	2586	37	engaged	engage	VERB
ftr-299	2586	38	in	in	ADP
ftr-299	2586	39	—	—	PUNCT
ftr-299	2586	40	tax	tax	NOUN
ftr-299	2586	41	-	-	PUNCT
ftr-299	2586	42	favored	favor	VERB
ftr-299	2586	43	activity	activity	NOUN
ftr-299	2586	44	.	.	PUNCT
ftr-299	2587	1			NOUN
ftr-299	2587	2	this	this	DET
ftr-299	2587	3	position	position	NOUN
ftr-299	2587	4	is	be	AUX
ftr-299	2587	5	absurd	absurd	ADJ
ftr-299	2587	6	because	because	SCONJ
ftr-299	2587	7	the	the	DET
ftr-299	2587	8	purpose	purpose	NOUN
ftr-299	2587	9	of	of	ADP
ftr-299	2587	10	tax	tax	NOUN
ftr-299	2587	11	credits	credit	NOUN
ftr-299	2587	12	is	be	AUX
ftr-299	2587	13	to	to	PART
ftr-299	2587	14	encourage	encourage	VERB
ftr-299	2587	15	taxpayers	taxpayer	NOUN
ftr-299	2587	16	to	to	PART
ftr-299	2587	17	engage	engage	VERB
ftr-299	2587	18	in	in	ADP
ftr-299	2587	19	otherwise	otherwise	ADV
ftr-299	2587	20	unprofitable	unprofitable	ADJ
ftr-299	2587	21	activities	activity	NOUN
ftr-299	2587	22	.	.	PUNCT
ftr-299	2588	1	a	a	DET
ftr-299	2588	2	holding	holding	NOUN
ftr-299	2588	3	that	that	PRON
ftr-299	2588	4	an	an	DET
ftr-299	2588	5	activity	activity	NOUN
ftr-299	2588	6	that	that	PRON
ftr-299	2588	7	is	be	AUX
ftr-299	2588	8	unprofitable	unprofitable	ADJ
ftr-299	2588	9	before	before	ADP
ftr-299	2588	10	taking	take	VERB
ftr-299	2588	11	tax	tax	NOUN
ftr-299	2588	12	credits	credit	NOUN
ftr-299	2588	13	into	into	ADP
ftr-299	2588	14	consideration	consideration	NOUN
ftr-299	2588	15	lacks	lack	VERB
ftr-299	2588	16	economic	economic	ADJ
ftr-299	2588	17	substance	substance	NOUN
ftr-299	2588	18	defeats	defeat	VERB
ftr-299	2588	19	that	that	DET
ftr-299	2588	20	purpose	purpose	NOUN
ftr-299	2588	21	.	.	PUNCT
ftr-299	2589	1	c.	c.	NOUN
ftr-299	2590	1	the	the	DET
ftr-299	2590	2	irs	irs	PROPN
ftr-299	2590	3	now	now	ADV
ftr-299	2590	4	provides	provide	VERB
ftr-299	2590	5	a	a	DET
ftr-299	2590	6	safe	safe	ADJ
ftr-299	2590	7	harbor	harbor	NOUN
ftr-299	2590	8	under	under	ADP
ftr-299	2590	9	which	which	PRON
ftr-299	2590	10	it	it	PRON
ftr-299	2590	11	will	will	AUX
ftr-299	2590	12	not	not	PART
ftr-299	2590	13	use	use	VERB
ftr-299	2590	14	its	its	PRON
ftr-299	2590	15	historic	historic	ADJ
ftr-299	2590	16	boardwalk	boardwalk	NOUN
ftr-299	2590	17	victory	victory	NOUN
ftr-299	2590	18	to	to	PART
ftr-299	2590	19	challenge	challenge	VERB
ftr-299	2590	20	allocations	allocation	NOUN
ftr-299	2590	21	of	of	ADP
ftr-299	2590	22	§	§	PROPN
ftr-299	2590	23	47	47	NUM
ftr-299	2590	24	rehabilitation	rehabilitation	NOUN
ftr-299	2590	25	credits	credit	NOUN
ftr-299	2590	26	to	to	ADP
ftr-299	2590	27	investor	investor	NOUN
ftr-299	2590	28	partners	partner	NOUN
ftr-299	2590	29	.	.	PUNCT
ftr-299	2591	1	rev	rev	PROPN
ftr-299	2591	2	.	.	PROPN
ftr-299	2591	3	proc	proc	PROPN
ftr-299	2591	4	.	.	PUNCT
ftr-299	2592	1	2014	2014	NUM
ftr-299	2592	2	-	-	SYM
ftr-299	2592	3	12	12	NUM
ftr-299	2592	4	,	,	PUNCT
ftr-299	2592	5	2014	2014	NUM
ftr-299	2592	6	-	-	SYM
ftr-299	2592	7	3	3	NUM
ftr-299	2592	8	i.r.b	i.r.b	NOUN
ftr-299	2592	9	.	.	PUNCT
ftr-299	2593	1	415	415	NUM
ftr-299	2593	2	(	(	PUNCT
ftr-299	2593	3	12/31/13	12/31/13	PROPN
ftr-299	2593	4	)	)	PUNCT
ftr-299	2593	5	.	.	PUNCT
ftr-299	2594	1	this	this	DET
ftr-299	2594	2	revenue	revenue	NOUN
ftr-299	2594	3	procedure	procedure	NOUN
ftr-299	2594	4	specifies	specify	VERB
ftr-299	2594	5	the	the	DET
ftr-299	2594	6	conditions	condition	NOUN
ftr-299	2594	7	under	under	ADP
ftr-299	2594	8	which	which	PRON
ftr-299	2594	9	the	the	DET
ftr-299	2594	10	irs	irs	PROPN
ftr-299	2594	11	will	will	AUX
ftr-299	2594	12	not	not	PART
ftr-299	2594	13	challenge	challenge	VERB
ftr-299	2594	14	partnership	partnership	NOUN
ftr-299	2594	15	allocations	allocation	NOUN
ftr-299	2594	16	of	of	ADP
ftr-299	2594	17	§	§	PROPN
ftr-299	2594	18	47	47	NUM
ftr-299	2594	19	rehabilitation	rehabilitation	NOUN
ftr-299	2594	20	credits	credit	NOUN
ftr-299	2594	21	.	.	PUNCT
ftr-299	2595	1	section	section	NOUN
ftr-299	2595	2	4	4	NUM
ftr-299	2595	3	of	of	ADP
ftr-299	2595	4	the	the	DET
ftr-299	2595	5	revenue	revenue	NOUN
ftr-299	2595	6	procedure	procedure	NOUN
ftr-299	2595	7	contains	contain	VERB
ftr-299	2595	8	the	the	DET
ftr-299	2595	9	requirements	requirement	NOUN
ftr-299	2595	10	for	for	ADP
ftr-299	2595	11	the	the	DET
ftr-299	2595	12	safe	safe	ADJ
ftr-299	2595	13	harbor	harbor	NOUN
ftr-299	2595	14	.	.	PUNCT
ftr-299	2596	1	it	it	PRON
ftr-299	2596	2	defines	define	VERB
ftr-299	2596	3	investors	investor	NOUN
ftr-299	2596	4	as	as	ADP
ftr-299	2596	5	partnership	partnership	NOUN
ftr-299	2596	6	partners	partner	NOUN
ftr-299	2596	7	(	(	PUNCT
ftr-299	2596	8	other	other	ADJ
ftr-299	2596	9	than	than	ADP
ftr-299	2596	10	principals	principal	NOUN
ftr-299	2596	11	)	)	PUNCT
ftr-299	2596	12	(	(	PUNCT
ftr-299	2596	13	§	§	NOUN
ftr-299	2596	14	4.01	4.01	NUM
ftr-299	2596	15	)	)	PUNCT
ftr-299	2596	16	;	;	PUNCT
ftr-299	2596	17	provides	provide	VERB
ftr-299	2596	18	for	for	ADP
ftr-299	2596	19	an	an	DET
ftr-299	2596	20	investor	investor	NOUN
ftr-299	2596	21	’s	’s	PART
ftr-299	2596	22	minimum	minimum	PROPN
ftr-299	2596	23	partnership	partnership	NOUN
ftr-299	2596	24	interest	interest	NOUN
ftr-299	2596	25	(	(	PUNCT
ftr-299	2596	26	§	§	NOUN
ftr-299	2596	27	4.02	4.02	NUM
ftr-299	2596	28	)	)	PUNCT
ftr-299	2596	29	;	;	PUNCT
ftr-299	2596	30	provides	provide	VERB
ftr-299	2596	31	for	for	ADP
ftr-299	2596	32	an	an	DET
ftr-299	2596	33	investor	investor	NOUN
ftr-299	2596	34	’s	’s	PART
ftr-299	2596	35	minimum	minimum	ADJ
ftr-299	2596	36	unconditional	unconditional	ADJ
ftr-299	2596	37	contribution	contribution	NOUN
ftr-299	2596	38	of	of	ADP
ftr-299	2596	39	20	20	NUM
ftr-299	2596	40	percent	percent	NOUN
ftr-299	2596	41	of	of	ADP
ftr-299	2596	42	the	the	DET
ftr-299	2596	43	investor	investor	NOUN
ftr-299	2596	44	’s	’s	PART
ftr-299	2596	45	total	total	ADJ
ftr-299	2596	46	expected	expect	VERB
ftr-299	2596	47	capital	capital	NOUN
ftr-299	2596	48	contribution	contribution	NOUN
ftr-299	2596	49	before	before	ADP
ftr-299	2596	50	the	the	DET
ftr-299	2596	51	date	date	NOUN
ftr-299	2596	52	the	the	DET
ftr-299	2596	53	building	building	NOUN
ftr-299	2596	54	is	be	AUX
ftr-299	2596	55	placed	place	VERB
ftr-299	2596	56	in	in	ADP
ftr-299	2596	57	service	service	NOUN
ftr-299	2596	58	(	(	PUNCT
ftr-299	2596	59	§	§	NOUN
ftr-299	2596	60	4.03	4.03	NUM
ftr-299	2596	61	)	)	PUNCT
ftr-299	2596	62	;	;	PUNCT
ftr-299	2596	63	and	and	CCONJ
ftr-299	2596	64	requires	require	VERB
ftr-299	2596	65	that	that	SCONJ
ftr-299	2596	66	at	at	ADV
ftr-299	2596	67	least	least	ADV
ftr-299	2596	68	75	75	NUM
ftr-299	2596	69	percent	percent	NOUN
ftr-299	2596	70	of	of	ADP
ftr-299	2596	71	the	the	DET
ftr-299	2596	72	investor	investor	NOUN
ftr-299	2596	73	’s	’s	PART
ftr-299	2596	74	total	total	ADJ
ftr-299	2596	75	expected	expect	VERB
ftr-299	2596	76	capital	capital	NOUN
ftr-299	2596	77	contribution	contribution	NOUN
ftr-299	2596	78	be	be	AUX
ftr-299	2596	79	fixed	fix	VERB
ftr-299	2596	80	in	in	ADP
ftr-299	2596	81	amount	amount	NOUN
ftr-299	2596	82	before	before	SCONJ
ftr-299	2596	83	the	the	DET
ftr-299	2596	84	building	building	NOUN
ftr-299	2596	85	is	be	AUX
ftr-299	2596	86	placed	place	VERB
ftr-299	2596	87	in	in	ADP
ftr-299	2596	88	service	service	NOUN
ftr-299	2596	89	(	(	PUNCT
ftr-299	2596	90	§	§	NOUN
ftr-299	2596	91	4.04	4.04	NUM
ftr-299	2596	92	)	)	PUNCT
ftr-299	2596	93	.	.	PUNCT
ftr-299	2597	1	b.	b.	PROPN
ftr-299	2597	2	allocations	allocation	NOUN
ftr-299	2597	3	of	of	ADP
ftr-299	2597	4	distributive	distributive	ADJ
ftr-299	2597	5	share	share	NOUN
ftr-299	2597	6	,	,	PUNCT
ftr-299	2597	7	partnership	partnership	NOUN
ftr-299	2597	8	debt	debt	NOUN
ftr-299	2597	9	,	,	PUNCT
ftr-299	2597	10	and	and	CCONJ
ftr-299	2597	11	outside	outside	ADJ
ftr-299	2597	12	basis	basis	NOUN
ftr-299	2597	13	1	1	NUM
ftr-299	2597	14	.	.	PUNCT
ftr-299	2597	15	consistency	consistency	NOUN
ftr-299	2597	16	for	for	ADP
ftr-299	2597	17	small	small	ADJ
ftr-299	2597	18	minds	mind	NOUN
ftr-299	2597	19	–	–	PUNCT
ftr-299	2597	20	allocations	allocation	NOUN
ftr-299	2597	21	to	to	ADP
ftr-299	2597	22	foreign	foreign	ADJ
ftr-299	2597	23	partners	partner	NOUN
ftr-299	2597	24	,	,	PUNCT
ftr-299	2597	25	withholding	withhold	VERB
ftr-299	2597	26	at	at	ADP
ftr-299	2597	27	one	one	NUM
ftr-299	2597	28	rate	rate	NOUN
ftr-299	2597	29	,	,	PUNCT
ftr-299	2597	30	taxable	taxable	ADJ
ftr-299	2597	31	at	at	ADP
ftr-299	2597	32	another	another	PRON
ftr-299	2597	33	.	.	PUNCT
ftr-299	2598	1	ann	ann	PROPN
ftr-299	2598	2	.	.	PROPN
ftr-299	2598	3	201330	201330	NUM
ftr-299	2598	4	,	,	PUNCT
ftr-299	2598	5	2013	2013	NUM
ftr-299	2598	6	-	-	SYM
ftr-299	2598	7	21	21	NUM
ftr-299	2598	8	i.r.b	i.r.b	NOUN
ftr-299	2598	9	.	.	PUNCT
ftr-299	2599	1	1134	1134	NUM
ftr-299	2599	2	(	(	PUNCT
ftr-299	2599	3	4/24/13	4/24/13	NUM
ftr-299	2599	4	)	)	PUNCT
ftr-299	2599	5	.	.	PUNCT
ftr-299	2600	1	partnership	partnership	NOUN
ftr-299	2600	2	income	income	NOUN
ftr-299	2600	3	effectively	effectively	ADV
ftr-299	2600	4	connected	connect	VERB
ftr-299	2600	5	to	to	ADP
ftr-299	2600	6	a	a	DET
ftr-299	2600	7	u.s	u.s	PROPN
ftr-299	2600	8	.	.	PROPN
ftr-299	2600	9	trade	trade	PROPN
ftr-299	2600	10	or	or	CCONJ
ftr-299	2600	11	business	business	NOUN
ftr-299	2600	12	allocable	allocable	ADJ
ftr-299	2600	13	to	to	ADP
ftr-299	2600	14	a	a	DET
ftr-299	2600	15	foreign	foreign	ADJ
ftr-299	2600	16	partner	partner	NOUN
ftr-299	2600	17	is	be	AUX
ftr-299	2600	18	subject	subject	ADJ
ftr-299	2600	19	to	to	ADP
ftr-299	2600	20	withholding	withhold	VERB
ftr-299	2600	21	at	at	ADP
ftr-299	2600	22	the	the	DET
ftr-299	2600	23	highest	high	ADJ
ftr-299	2600	24	rate	rate	NOUN
ftr-299	2600	25	specified	specify	VERB
ftr-299	2600	26	in	in	ADP
ftr-299	2600	27	§	§	PROPN
ftr-299	2600	28	§	§	PROPN
ftr-299	2600	29	1	1	NUM
ftr-299	2600	30	or	or	CCONJ
ftr-299	2600	31	11	11	NUM
ftr-299	2600	32	.	.	PUNCT
ftr-299	2601	1	fiscal	fiscal	ADJ
ftr-299	2601	2	year	year	NOUN
ftr-299	2601	3	partnerships	partnership	NOUN
ftr-299	2601	4	for	for	ADP
ftr-299	2601	5	a	a	DET
ftr-299	2601	6	year	year	NOUN
ftr-299	2601	7	beginning	begin	VERB
ftr-299	2601	8	in	in	ADP
ftr-299	2601	9	2012	2012	NUM
ftr-299	2601	10	must	must	AUX
ftr-299	2601	11	withhold	withhold	VERB
ftr-299	2601	12	at	at	ADP
ftr-299	2601	13	rates	rate	NOUN
ftr-299	2601	14	in	in	ADP
ftr-299	2601	15	effect	effect	NOUN
ftr-299	2601	16	for	for	ADP
ftr-299	2601	17	2012	2012	NUM
ftr-299	2601	18	.	.	PUNCT
ftr-299	2602	1	foreign	foreign	ADJ
ftr-299	2602	2	partners	partner	NOUN
ftr-299	2602	3	who	who	PRON
ftr-299	2602	4	include	include	VERB
ftr-299	2602	5	partnership	partnership	NOUN
ftr-299	2602	6	income	income	NOUN
ftr-299	2602	7	for	for	ADP
ftr-299	2602	8	a	a	DET
ftr-299	2602	9	partnership	partnership	NOUN
ftr-299	2602	10	year	year	NOUN
ftr-299	2602	11	2014	2014	NUM
ftr-299	2602	12	]	]	PUNCT
ftr-299	2602	13	recent	recent	ADJ
ftr-299	2602	14	developments	development	NOUN
ftr-299	2602	15	in	in	ADP
ftr-299	2602	16	federal	federal	ADJ
ftr-299	2602	17	income	income	NOUN
ftr-299	2602	18	taxation	taxation	NOUN
ftr-299	2602	19	349	349	NUM
ftr-299	2602	20	ending	end	VERB
ftr-299	2602	21	in	in	ADP
ftr-299	2602	22	2013	2013	NUM
ftr-299	2602	23	,	,	PUNCT
ftr-299	2602	24	however	however	ADV
ftr-299	2602	25	,	,	PUNCT
ftr-299	2602	26	are	be	AUX
ftr-299	2602	27	subject	subject	ADJ
ftr-299	2602	28	to	to	ADP
ftr-299	2602	29	tax	tax	NOUN
ftr-299	2602	30	at	at	ADP
ftr-299	2602	31	the	the	DET
ftr-299	2602	32	2013	2013	NUM
ftr-299	2602	33	rates	rate	NOUN
ftr-299	2602	34	as	as	SCONJ
ftr-299	2602	35	increased	increase	VERB
ftr-299	2602	36	by	by	ADP
ftr-299	2602	37	the	the	DET
ftr-299	2602	38	american	american	ADJ
ftr-299	2602	39	taxpayer	taxpayer	PROPN
ftr-299	2602	40	(	(	PUNCT
ftr-299	2602	41	and	and	CCONJ
ftr-299	2602	42	not	not	PART
ftr-299	2602	43	so	so	ADV
ftr-299	2602	44	grand	grand	ADJ
ftr-299	2602	45	compromise	compromise	NOUN
ftr-299	2602	46	)	)	PUNCT
ftr-299	2602	47	relief	relief	NOUN
ftr-299	2602	48	act	act	NOUN
ftr-299	2602	49	of	of	ADP
ftr-299	2602	50	2012	2012	NUM
ftr-299	2602	51	.	.	PUNCT
ftr-299	2603	1	2	2	X
ftr-299	2603	2	.	.	PUNCT
ftr-299	2603	3	“	"	PUNCT
ftr-299	2603	4	this	this	PRON
ftr-299	2603	5	appears	appear	VERB
ftr-299	2603	6	to	to	PART
ftr-299	2603	7	be	be	AUX
ftr-299	2603	8	an	an	DET
ftr-299	2603	9	issue	issue	NOUN
ftr-299	2603	10	of	of	ADP
ftr-299	2603	11	first	first	ADJ
ftr-299	2603	12	impression	impression	NOUN
ftr-299	2603	13	as	as	ADP
ftr-299	2603	14	no	no	DET
ftr-299	2603	15	case	case	NOUN
ftr-299	2603	16	has	have	AUX
ftr-299	2603	17	specifically	specifically	ADV
ftr-299	2603	18	decided	decide	VERB
ftr-299	2603	19	whether	whether	SCONJ
ftr-299	2603	20	the	the	DET
ftr-299	2603	21	transferor	transferor	NOUN
ftr-299	2603	22	or	or	CCONJ
ftr-299	2603	23	the	the	DET
ftr-299	2603	24	transferee	transferee	NOUN
ftr-299	2603	25	of	of	ADP
ftr-299	2603	26	a	a	DET
ftr-299	2603	27	nonvested	nonveste	VERB
ftr-299	2603	28	partnership	partnership	NOUN
ftr-299	2603	29	capital	capital	NOUN
ftr-299	2603	30	interest	interest	NOUN
ftr-299	2603	31	must	must	AUX
ftr-299	2603	32	include	include	VERB
ftr-299	2603	33	in	in	ADP
ftr-299	2603	34	gross	gross	ADJ
ftr-299	2603	35	income	income	NOUN
ftr-299	2603	36	the	the	DET
ftr-299	2603	37	undistributed	undistributed	ADJ
ftr-299	2603	38	partnership	partnership	NOUN
ftr-299	2603	39	profit	profit	NOUN
ftr-299	2603	40	or	or	CCONJ
ftr-299	2603	41	loss	loss	NOUN
ftr-299	2603	42	allocations	allocation	NOUN
ftr-299	2603	43	attributable	attributable	ADJ
ftr-299	2603	44	to	to	ADP
ftr-299	2603	45	the	the	DET
ftr-299	2603	46	partnership	partnership	NOUN
ftr-299	2603	47	capital	capital	NOUN
ftr-299	2603	48	interest	interest	NOUN
ftr-299	2603	49	.	.	PUNCT
ftr-299	2603	50	”	"	PUNCT
ftr-299	2604	1	crescent	crescent	NOUN
ftr-299	2604	2	holdings	holding	NOUN
ftr-299	2604	3	,	,	PUNCT
ftr-299	2604	4	llc	llc	PROPN
ftr-299	2604	5	v.	v.	PROPN
ftr-299	2604	6	commissioner	commissioner	PROPN
ftr-299	2604	7	,	,	PUNCT
ftr-299	2604	8	141	141	NUM
ftr-299	2604	9	t.c	t.c	NOUN
ftr-299	2604	10	.	.	PUNCT
ftr-299	2605	1	no	no	INTJ
ftr-299	2605	2	.	.	NOUN
ftr-299	2605	3	15	15	NUM
ftr-299	2605	4	(	(	PUNCT
ftr-299	2605	5	12/2/13	12/2/13	NUM
ftr-299	2605	6	)	)	PUNCT
ftr-299	2605	7	.	.	PUNCT
ftr-299	2606	1	this	this	DET
ftr-299	2606	2	tefra	tefra	PROPN
ftr-299	2606	3	partnership	partnership	NOUN
ftr-299	2606	4	case	case	NOUN
ftr-299	2606	5	addressed	address	VERB
ftr-299	2606	6	the	the	DET
ftr-299	2606	7	treatment	treatment	NOUN
ftr-299	2606	8	of	of	ADP
ftr-299	2606	9	partnership	partnership	NOUN
ftr-299	2606	10	income	income	NOUN
ftr-299	2606	11	recognized	recognize	VERB
ftr-299	2606	12	while	while	SCONJ
ftr-299	2606	13	a	a	DET
ftr-299	2606	14	partner	partner	NOUN
ftr-299	2606	15	held	hold	VERB
ftr-299	2606	16	a	a	DET
ftr-299	2606	17	two	two	NUM
ftr-299	2606	18	percent	percent	NOUN
ftr-299	2606	19	restricted	restrict	VERB
ftr-299	2606	20	membership	membership	NOUN
ftr-299	2606	21	interest	interest	NOUN
ftr-299	2606	22	received	receive	VERB
ftr-299	2606	23	for	for	ADP
ftr-299	2606	24	services	service	NOUN
ftr-299	2606	25	that	that	PRON
ftr-299	2606	26	was	be	AUX
ftr-299	2606	27	forfeitable	forfeitable	ADJ
ftr-299	2606	28	,	,	PUNCT
ftr-299	2606	29	and	and	CCONJ
ftr-299	2606	30	thus	thus	ADV
ftr-299	2606	31	not	not	PART
ftr-299	2606	32	vested	vest	VERB
ftr-299	2606	33	,	,	PUNCT
ftr-299	2606	34	and	and	CCONJ
ftr-299	2606	35	for	for	ADP
ftr-299	2606	36	which	which	PRON
ftr-299	2606	37	no	no	DET
ftr-299	2606	38	§	§	PROPN
ftr-299	2606	39	83(b	83(b	NUM
ftr-299	2606	40	)	)	PUNCT
ftr-299	2606	41	election	election	NOUN
ftr-299	2606	42	had	have	AUX
ftr-299	2606	43	been	be	AUX
ftr-299	2606	44	made	make	VERB
ftr-299	2606	45	.	.	PUNCT
ftr-299	2607	1	an	an	DET
ftr-299	2607	2	individual	individual	ADJ
ftr-299	2607	3	(	(	PUNCT
ftr-299	2607	4	fields	field	NOUN
ftr-299	2607	5	)	)	PUNCT
ftr-299	2607	6	received	receive	VERB
ftr-299	2607	7	a	a	DET
ftr-299	2607	8	two	two	NUM
ftr-299	2607	9	percent	percent	NOUN
ftr-299	2607	10	capital	capital	NOUN
ftr-299	2607	11	interest	interest	NOUN
ftr-299	2607	12	in	in	ADP
ftr-299	2607	13	a	a	DET
ftr-299	2607	14	partnership	partnership	NOUN
ftr-299	2607	15	(	(	PUNCT
ftr-299	2607	16	crescent	crescent	PROPN
ftr-299	2607	17	holdings	holdings	PROPN
ftr-299	2607	18	llc	llc	PROPN
ftr-299	2607	19	)	)	PUNCT
ftr-299	2607	20	as	as	ADP
ftr-299	2607	21	compensation	compensation	NOUN
ftr-299	2607	22	for	for	ADP
ftr-299	2607	23	entering	enter	VERB
ftr-299	2607	24	into	into	ADP
ftr-299	2607	25	a	a	DET
ftr-299	2607	26	contract	contract	NOUN
ftr-299	2607	27	to	to	PART
ftr-299	2607	28	provide	provide	VERB
ftr-299	2607	29	services	service	NOUN
ftr-299	2607	30	to	to	ADP
ftr-299	2607	31	a	a	DET
ftr-299	2607	32	lower	low	ADJ
ftr-299	2607	33	-	-	PUNCT
ftr-299	2607	34	tier	tier	NOUN
ftr-299	2607	35	entity	entity	NOUN
ftr-299	2607	36	(	(	PUNCT
ftr-299	2607	37	crescent	crescent	PROPN
ftr-299	2607	38	resources	resources	PROPN
ftr-299	2607	39	llc	llc	PROPN
ftr-299	2607	40	)	)	PUNCT
ftr-299	2607	41	.	.	PUNCT
ftr-299	2608	1	field	field	PROPN
ftr-299	2608	2	’s	’s	PART
ftr-299	2608	3	membership	membership	NOUN
ftr-299	2608	4	interest	interest	NOUN
ftr-299	2608	5	in	in	ADP
ftr-299	2608	6	crescent	crescent	NOUN
ftr-299	2608	7	holdings	holding	NOUN
ftr-299	2608	8	would	would	AUX
ftr-299	2608	9	be	be	AUX
ftr-299	2608	10	forfeited	forfeit	VERB
ftr-299	2608	11	if	if	SCONJ
ftr-299	2608	12	he	he	PRON
ftr-299	2608	13	terminated	terminate	VERB
ftr-299	2608	14	his	his	PRON
ftr-299	2608	15	employment	employment	NOUN
ftr-299	2608	16	with	with	ADP
ftr-299	2608	17	crescent	crescent	NOUN
ftr-299	2608	18	resources	resource	NOUN
ftr-299	2608	19	before	before	ADP
ftr-299	2608	20	three	three	NUM
ftr-299	2608	21	years	year	NOUN
ftr-299	2608	22	after	after	ADP
ftr-299	2608	23	the	the	DET
ftr-299	2608	24	formation	formation	NOUN
ftr-299	2608	25	of	of	ADP
ftr-299	2608	26	crescent	crescent	NOUN
ftr-299	2608	27	holdings	holding	NOUN
ftr-299	2608	28	.	.	PUNCT
ftr-299	2609	1	his	his	PRON
ftr-299	2609	2	interest	interest	NOUN
ftr-299	2609	3	was	be	AUX
ftr-299	2609	4	nontransferable	nontransferable	ADJ
ftr-299	2609	5	until	until	SCONJ
ftr-299	2609	6	the	the	DET
ftr-299	2609	7	forfeiture	forfeiture	NOUN
ftr-299	2609	8	restrictions	restriction	NOUN
ftr-299	2609	9	lapsed	lapse	VERB
ftr-299	2609	10	.	.	PUNCT
ftr-299	2610	1	he	he	PRON
ftr-299	2610	2	was	be	AUX
ftr-299	2610	3	entitled	entitle	VERB
ftr-299	2610	4	to	to	ADP
ftr-299	2610	5	the	the	DET
ftr-299	2610	6	same	same	ADJ
ftr-299	2610	7	distributions	distribution	NOUN
ftr-299	2610	8	as	as	ADP
ftr-299	2610	9	other	other	ADJ
ftr-299	2610	10	holders	holder	NOUN
ftr-299	2610	11	of	of	ADP
ftr-299	2610	12	member	member	NOUN
ftr-299	2610	13	interests	interest	NOUN
ftr-299	2610	14	and	and	CCONJ
ftr-299	2610	15	that	that	SCONJ
ftr-299	2610	16	any	any	DET
ftr-299	2610	17	distributions	distribution	NOUN
ftr-299	2610	18	he	he	PRON
ftr-299	2610	19	received	receive	VERB
ftr-299	2610	20	were	be	AUX
ftr-299	2610	21	not	not	PART
ftr-299	2610	22	subject	subject	ADJ
ftr-299	2610	23	to	to	ADP
ftr-299	2610	24	forfeiture	forfeiture	NOUN
ftr-299	2610	25	.	.	PUNCT
ftr-299	2611	1	no	no	DET
ftr-299	2611	2	§	§	PROPN
ftr-299	2611	3	83(b	83(b	NUM
ftr-299	2611	4	)	)	PUNCT
ftr-299	2611	5	election	election	NOUN
ftr-299	2611	6	was	be	AUX
ftr-299	2611	7	made	make	VERB
ftr-299	2611	8	.	.	PUNCT
ftr-299	2612	1	crescent	crescent	NOUN
ftr-299	2612	2	holdings	holding	NOUN
ftr-299	2612	3	issued	issue	VERB
ftr-299	2612	4	schedules	schedule	NOUN
ftr-299	2612	5	k-1	k-1	PROPN
ftr-299	2612	6	allocating	allocate	VERB
ftr-299	2612	7	$	$	SYM
ftr-299	2612	8	423,611	423,611	NUM
ftr-299	2612	9	of	of	ADP
ftr-299	2612	10	ordinary	ordinary	ADJ
ftr-299	2612	11	business	business	NOUN
ftr-299	2612	12	income	income	NOUN
ftr-299	2612	13	to	to	ADP
ftr-299	2612	14	fields	field	NOUN
ftr-299	2612	15	for	for	ADP
ftr-299	2612	16	2006	2006	NUM
ftr-299	2612	17	and	and	CCONJ
ftr-299	2612	18	$	$	SYM
ftr-299	2612	19	3,608,218	3,608,218	NUM
ftr-299	2612	20	for	for	ADP
ftr-299	2612	21	2007	2007	NUM
ftr-299	2612	22	as	as	ADP
ftr-299	2612	23	his	his	PRON
ftr-299	2612	24	§	§	PROPN
ftr-299	2612	25	702	702	NUM
ftr-299	2612	26	distributive	distributive	ADJ
ftr-299	2612	27	share	share	NOUN
ftr-299	2612	28	of	of	ADP
ftr-299	2612	29	the	the	DET
ftr-299	2612	30	partnership	partnership	NOUN
ftr-299	2612	31	’s	’s	PART
ftr-299	2612	32	income	income	NOUN
ftr-299	2612	33	.	.	PUNCT
ftr-299	2613	1	no	no	DET
ftr-299	2613	2	distributions	distribution	NOUN
ftr-299	2613	3	were	be	AUX
ftr-299	2613	4	made	make	VERB
ftr-299	2613	5	.	.	PUNCT
ftr-299	2614	1	fields	field	NOUN
ftr-299	2614	2	did	do	AUX
ftr-299	2614	3	not	not	PART
ftr-299	2614	4	believe	believe	VERB
ftr-299	2614	5	that	that	SCONJ
ftr-299	2614	6	the	the	DET
ftr-299	2614	7	schedules	schedule	NOUN
ftr-299	2614	8	k-1	k-1	PROPN
ftr-299	2614	9	were	be	AUX
ftr-299	2614	10	proper	proper	ADJ
ftr-299	2614	11	because	because	SCONJ
ftr-299	2614	12	he	he	PRON
ftr-299	2614	13	did	do	AUX
ftr-299	2614	14	not	not	PART
ftr-299	2614	15	believe	believe	VERB
ftr-299	2614	16	that	that	SCONJ
ftr-299	2614	17	he	he	PRON
ftr-299	2614	18	was	be	AUX
ftr-299	2614	19	a	a	DET
ftr-299	2614	20	partner	partner	NOUN
ftr-299	2614	21	for	for	ADP
ftr-299	2614	22	tax	tax	NOUN
ftr-299	2614	23	purposes	purpose	NOUN
ftr-299	2614	24	.	.	PUNCT
ftr-299	2615	1	fields	field	NOUN
ftr-299	2615	2	argued	argue	VERB
ftr-299	2615	3	that	that	SCONJ
ftr-299	2615	4	§	§	PROPN
ftr-299	2615	5	83	83	NUM
ftr-299	2615	6	applied	apply	VERB
ftr-299	2615	7	to	to	ADP
ftr-299	2615	8	his	his	PRON
ftr-299	2615	9	interest	interest	NOUN
ftr-299	2615	10	in	in	ADP
ftr-299	2615	11	crescent	crescent	NOUN
ftr-299	2615	12	holdings	holding	NOUN
ftr-299	2615	13	and	and	CCONJ
ftr-299	2615	14	because	because	SCONJ
ftr-299	2615	15	his	his	PRON
ftr-299	2615	16	right	right	NOUN
ftr-299	2615	17	to	to	ADP
ftr-299	2615	18	the	the	DET
ftr-299	2615	19	interest	interest	NOUN
ftr-299	2615	20	never	never	ADV
ftr-299	2615	21	vested	vest	VERB
ftr-299	2615	22	,	,	PUNCT
ftr-299	2615	23	he	he	PRON
ftr-299	2615	24	was	be	AUX
ftr-299	2615	25	not	not	PART
ftr-299	2615	26	the	the	DET
ftr-299	2615	27	owner	owner	NOUN
ftr-299	2615	28	of	of	ADP
ftr-299	2615	29	the	the	DET
ftr-299	2615	30	interest	interest	NOUN
ftr-299	2615	31	under	under	ADP
ftr-299	2615	32	reg	reg	NOUN
ftr-299	2615	33	.	.	PUNCT
ftr-299	2616	1	§	§	PROPN
ftr-299	2616	2	1.83	1.83	NUM
ftr-299	2616	3	-	-	PUNCT
ftr-299	2616	4	1(a)(1	1(a)(1	NUM
ftr-299	2616	5	)	)	PUNCT
ftr-299	2616	6	and	and	CCONJ
ftr-299	2616	7	should	should	AUX
ftr-299	2616	8	not	not	PART
ftr-299	2616	9	be	be	AUX
ftr-299	2616	10	allocated	allocate	VERB
ftr-299	2616	11	any	any	DET
ftr-299	2616	12	partnership	partnership	NOUN
ftr-299	2616	13	profits	profit	NOUN
ftr-299	2616	14	or	or	CCONJ
ftr-299	2616	15	losses	loss	NOUN
ftr-299	2616	16	attributable	attributable	ADJ
ftr-299	2616	17	to	to	ADP
ftr-299	2616	18	the	the	DET
ftr-299	2616	19	interest	interest	NOUN
ftr-299	2616	20	for	for	ADP
ftr-299	2616	21	the	the	DET
ftr-299	2616	22	years	year	NOUN
ftr-299	2616	23	at	at	ADP
ftr-299	2616	24	issue	issue	NOUN
ftr-299	2616	25	.	.	PUNCT
ftr-299	2617	1	the	the	DET
ftr-299	2617	2	partnership	partnership	NOUN
ftr-299	2617	3	argued	argue	VERB
ftr-299	2617	4	that	that	SCONJ
ftr-299	2617	5	§	§	PROPN
ftr-299	2617	6	83	83	NUM
ftr-299	2617	7	did	do	AUX
ftr-299	2617	8	not	not	PART
ftr-299	2617	9	apply	apply	VERB
ftr-299	2617	10	to	to	ADP
ftr-299	2617	11	fields	field	NOUN
ftr-299	2617	12	’	'	PUNCT
ftr-299	2617	13	interest	interest	NOUN
ftr-299	2617	14	because	because	SCONJ
ftr-299	2617	15	it	it	PRON
ftr-299	2617	16	was	be	AUX
ftr-299	2617	17	a	a	DET
ftr-299	2617	18	profits	profit	NOUN
ftr-299	2617	19	-	-	PUNCT
ftr-299	2617	20	only	only	ADV
ftr-299	2617	21	interest	interest	NOUN
ftr-299	2617	22	and	and	CCONJ
ftr-299	2617	23	that	that	SCONJ
ftr-299	2617	24	under	under	ADP
ftr-299	2617	25	rev	rev	PROPN
ftr-299	2617	26	.	.	PROPN
ftr-299	2617	27	proc	proc	PROPN
ftr-299	2617	28	.	.	PUNCT
ftr-299	2617	29	9327	9327	NUM
ftr-299	2617	30	,	,	PUNCT
ftr-299	2617	31	1993	1993	NUM
ftr-299	2617	32	-	-	SYM
ftr-299	2617	33	2	2	NUM
ftr-299	2617	34	c.b	c.b	PROPN
ftr-299	2617	35	.	.	PROPN
ftr-299	2617	36	343	343	NUM
ftr-299	2617	37	,	,	PUNCT
ftr-299	2617	38	fields	field	NOUN
ftr-299	2617	39	was	be	AUX
ftr-299	2617	40	liable	liable	ADJ
ftr-299	2617	41	for	for	ADP
ftr-299	2617	42	tax	tax	NOUN
ftr-299	2617	43	on	on	ADP
ftr-299	2617	44	his	his	PRON
ftr-299	2617	45	share	share	NOUN
ftr-299	2617	46	of	of	ADP
ftr-299	2617	47	the	the	DET
ftr-299	2617	48	undistributed	undistributed	ADJ
ftr-299	2617	49	profits	profit	NOUN
ftr-299	2617	50	of	of	ADP
ftr-299	2617	51	crescent	crescent	NOUN
ftr-299	2617	52	holdings	holding	NOUN
ftr-299	2617	53	for	for	ADP
ftr-299	2617	54	the	the	DET
ftr-299	2617	55	years	year	NOUN
ftr-299	2617	56	at	at	ADP
ftr-299	2617	57	issue	issue	NOUN
ftr-299	2617	58	.	.	PUNCT
ftr-299	2618	1	alternatively	alternatively	ADV
ftr-299	2618	2	,	,	PUNCT
ftr-299	2618	3	the	the	DET
ftr-299	2618	4	partnership	partnership	NOUN
ftr-299	2618	5	argued	argue	VERB
ftr-299	2618	6	that	that	SCONJ
ftr-299	2618	7	if	if	SCONJ
ftr-299	2618	8	rev	rev	X
ftr-299	2618	9	.	.	PROPN
ftr-299	2618	10	proc	proc	PROPN
ftr-299	2618	11	.	.	PUNCT
ftr-299	2619	1	93	93	NUM
ftr-299	2619	2	-	-	SYM
ftr-299	2619	3	27	27	NUM
ftr-299	2619	4	did	do	AUX
ftr-299	2619	5	not	not	PART
ftr-299	2619	6	apply	apply	VERB
ftr-299	2619	7	,	,	PUNCT
ftr-299	2619	8	then	then	ADV
ftr-299	2619	9	reg	reg	PROPN
ftr-299	2619	10	.	.	PUNCT
ftr-299	2620	1	§	§	PROPN
ftr-299	2620	2	1.721	1.721	NUM
ftr-299	2620	3	-	-	SYM
ftr-299	2620	4	1(b)(1	1(b)(1	NUM
ftr-299	2620	5	)	)	PUNCT
ftr-299	2620	6	controlled	control	VERB
ftr-299	2620	7	and	and	CCONJ
ftr-299	2620	8	fields	field	NOUN
ftr-299	2620	9	thus	thus	ADV
ftr-299	2620	10	was	be	AUX
ftr-299	2620	11	the	the	DET
ftr-299	2620	12	owner	owner	NOUN
ftr-299	2620	13	of	of	ADP
ftr-299	2620	14	the	the	DET
ftr-299	2620	15	interest	interest	NOUN
ftr-299	2620	16	.	.	PUNCT
ftr-299	2621	1	the	the	DET
ftr-299	2621	2	irs	irs	PROPN
ftr-299	2621	3	argued	argue	VERB
ftr-299	2621	4	that	that	SCONJ
ftr-299	2621	5	rev	rev	PROPN
ftr-299	2621	6	.	.	PROPN
ftr-299	2621	7	proc	proc	PROPN
ftr-299	2621	8	.	.	PUNCT
ftr-299	2622	1	93	93	NUM
ftr-299	2622	2	-	-	SYM
ftr-299	2622	3	27	27	NUM
ftr-299	2622	4	and	and	CCONJ
ftr-299	2622	5	rev	rev	PROPN
ftr-299	2622	6	.	.	PROPN
ftr-299	2622	7	proc	proc	PROPN
ftr-299	2622	8	.	.	PUNCT
ftr-299	2623	1	2001	2001	NUM
ftr-299	2623	2	-	-	SYM
ftr-299	2623	3	43	43	NUM
ftr-299	2623	4	,	,	PUNCT
ftr-299	2623	5	2001	2001	NUM
ftr-299	2623	6	-	-	SYM
ftr-299	2623	7	2	2	NUM
ftr-299	2623	8	c.b	c.b	PROPN
ftr-299	2623	9	.	.	PROPN
ftr-299	2623	10	191	191	NUM
ftr-299	2623	11	,	,	PUNCT
ftr-299	2623	12	apply	apply	VERB
ftr-299	2623	13	only	only	ADV
ftr-299	2623	14	to	to	PART
ftr-299	2623	15	partnership	partnership	NOUN
ftr-299	2623	16	profits	profit	NOUN
ftr-299	2623	17	interests	interest	NOUN
ftr-299	2623	18	and	and	CCONJ
ftr-299	2623	19	are	be	AUX
ftr-299	2623	20	inapplicable	inapplicable	ADJ
ftr-299	2623	21	to	to	ADP
ftr-299	2623	22	a	a	DET
ftr-299	2623	23	partnership	partnership	NOUN
ftr-299	2623	24	capital	capital	NOUN
ftr-299	2623	25	interest	interest	NOUN
ftr-299	2623	26	,	,	PUNCT
ftr-299	2623	27	and	and	CCONJ
ftr-299	2623	28	that	that	SCONJ
ftr-299	2623	29	fields	field	NOUN
ftr-299	2623	30	’	'	PUNCT
ftr-299	2623	31	interest	interest	NOUN
ftr-299	2623	32	in	in	ADP
ftr-299	2623	33	crescent	crescent	NOUN
ftr-299	2623	34	holdings	holding	NOUN
ftr-299	2623	35	was	be	AUX
ftr-299	2623	36	a	a	DET
ftr-299	2623	37	capital	capital	NOUN
ftr-299	2623	38	interest	interest	NOUN
ftr-299	2623	39	.	.	PUNCT
ftr-299	2624	1	the	the	DET
ftr-299	2624	2	irs	irs	PROPN
ftr-299	2624	3	’s	’s	PART
ftr-299	2624	4	position	position	NOUN
ftr-299	2624	5	was	be	AUX
ftr-299	2624	6	that	that	DET
ftr-299	2624	7	field	field	NOUN
ftr-299	2624	8	’s	’s	PART
ftr-299	2624	9	capital	capital	NOUN
ftr-299	2624	10	interest	interest	NOUN
ftr-299	2624	11	was	be	AUX
ftr-299	2624	12	subject	subject	ADJ
ftr-299	2624	13	to	to	ADP
ftr-299	2624	14	§	§	PROPN
ftr-299	2624	15	83	83	NUM
ftr-299	2624	16	and	and	CCONJ
ftr-299	2625	1	that	that	SCONJ
ftr-299	2625	2	because	because	SCONJ
ftr-299	2625	3	under	under	ADP
ftr-299	2625	4	reg	reg	NOUN
ftr-299	2625	5	.	.	PUNCT
ftr-299	2626	1	§	§	PROPN
ftr-299	2626	2	1.831(a)(1	1.831(a)(1	NUM
ftr-299	2626	3	)	)	PUNCT
ftr-299	2626	4	he	he	PRON
ftr-299	2626	5	was	be	AUX
ftr-299	2626	6	not	not	PART
ftr-299	2626	7	the	the	DET
ftr-299	2626	8	owner	owner	NOUN
ftr-299	2626	9	of	of	ADP
ftr-299	2626	10	the	the	DET
ftr-299	2626	11	interest	interest	NOUN
ftr-299	2626	12	,	,	PUNCT
ftr-299	2626	13	no	no	DET
ftr-299	2626	14	profit	profit	NOUN
ftr-299	2626	15	or	or	CCONJ
ftr-299	2626	16	loss	loss	NOUN
ftr-299	2626	17	should	should	AUX
ftr-299	2626	18	have	have	AUX
ftr-299	2626	19	been	be	AUX
ftr-299	2626	20	allocated	allocate	VERB
ftr-299	2626	21	to	to	ADP
ftr-299	2626	22	him	he	PRON
ftr-299	2626	23	for	for	ADP
ftr-299	2626	24	the	the	DET
ftr-299	2626	25	years	year	NOUN
ftr-299	2626	26	at	at	ADP
ftr-299	2626	27	issue	issue	NOUN
ftr-299	2626	28	.	.	PUNCT
ftr-299	2627	1	the	the	DET
ftr-299	2627	2	tax	tax	NOUN
ftr-299	2627	3	court	court	NOUN
ftr-299	2627	4	(	(	PUNCT
ftr-299	2627	5	judge	judge	PROPN
ftr-299	2627	6	ruwe	ruwe	PROPN
ftr-299	2627	7	)	)	PUNCT
ftr-299	2627	8	held	hold	VERB
ftr-299	2627	9	for	for	ADP
ftr-299	2627	10	fields	field	NOUN
ftr-299	2627	11	and	and	CCONJ
ftr-299	2627	12	the	the	DET
ftr-299	2627	13	irs	irs	PROPN
ftr-299	2627	14	on	on	ADP
ftr-299	2627	15	all	all	DET
ftr-299	2627	16	counts	count	NOUN
ftr-299	2627	17	.	.	PUNCT
ftr-299	2628	1	350	350	NUM
ftr-299	2628	2	florida	florida	PROPN
ftr-299	2628	3	tax	tax	NOUN
ftr-299	2628	4	review	review	NOUN
ftr-299	2628	5	[	[	X
ftr-299	2628	6	vol	vol	NOUN
ftr-299	2628	7	.	.	PUNCT
ftr-299	2629	1	15:5	15:5	NUM
ftr-299	2629	2			NOUN
ftr-299	2629	3	first	first	ADJ
ftr-299	2629	4	,	,	PUNCT
ftr-299	2629	5	the	the	DET
ftr-299	2629	6	court	court	NOUN
ftr-299	2629	7	held	hold	VERB
ftr-299	2629	8	that	that	SCONJ
ftr-299	2629	9	fields	field	NOUN
ftr-299	2629	10	’	'	PUNCT
ftr-299	2629	11	interest	interest	NOUN
ftr-299	2629	12	was	be	AUX
ftr-299	2629	13	a	a	DET
ftr-299	2629	14	capital	capital	NOUN
ftr-299	2629	15	interest	interest	NOUN
ftr-299	2629	16	,	,	PUNCT
ftr-299	2629	17	not	not	PART
ftr-299	2629	18	a	a	DET
ftr-299	2629	19	profits	profit	NOUN
ftr-299	2629	20	interest	interest	NOUN
ftr-299	2629	21	.	.	PUNCT
ftr-299	2630	1	under	under	ADP
ftr-299	2630	2	rev	rev	PROPN
ftr-299	2630	3	.	.	PROPN
ftr-299	2630	4	proc	proc	PROPN
ftr-299	2630	5	.	.	PUNCT
ftr-299	2631	1	93	93	NUM
ftr-299	2631	2	-	-	SYM
ftr-299	2631	3	27	27	NUM
ftr-299	2631	4	,	,	PUNCT
ftr-299	2631	5	a	a	DET
ftr-299	2631	6	capital	capital	NOUN
ftr-299	2631	7	interest	interest	NOUN
ftr-299	2631	8	is	be	AUX
ftr-299	2631	9	“	"	PUNCT
ftr-299	2631	10	an	an	DET
ftr-299	2631	11	interest	interest	NOUN
ftr-299	2631	12	that	that	PRON
ftr-299	2631	13	would	would	AUX
ftr-299	2631	14	give	give	VERB
ftr-299	2631	15	the	the	DET
ftr-299	2631	16	holder	holder	NOUN
ftr-299	2631	17	a	a	DET
ftr-299	2631	18	share	share	NOUN
ftr-299	2631	19	of	of	ADP
ftr-299	2631	20	the	the	DET
ftr-299	2631	21	proceeds	proceed	NOUN
ftr-299	2631	22	if	if	SCONJ
ftr-299	2631	23	the	the	DET
ftr-299	2631	24	partnership	partnership	NOUN
ftr-299	2631	25	’s	’s	PART
ftr-299	2631	26	assets	asset	NOUN
ftr-299	2631	27	were	be	AUX
ftr-299	2631	28	sold	sell	VERB
ftr-299	2631	29	at	at	ADP
ftr-299	2631	30	fair	fair	ADJ
ftr-299	2631	31	market	market	NOUN
ftr-299	2631	32	value	value	NOUN
ftr-299	2631	33	and	and	CCONJ
ftr-299	2631	34	then	then	ADV
ftr-299	2631	35	the	the	DET
ftr-299	2631	36	proceeds	proceed	NOUN
ftr-299	2631	37	were	be	AUX
ftr-299	2631	38	distributed	distribute	VERB
ftr-299	2631	39	in	in	ADP
ftr-299	2631	40	a	a	DET
ftr-299	2631	41	complete	complete	ADJ
ftr-299	2631	42	liquidation	liquidation	NOUN
ftr-299	2631	43	of	of	ADP
ftr-299	2631	44	the	the	DET
ftr-299	2631	45	partnership	partnership	NOUN
ftr-299	2631	46	.	.	PUNCT
ftr-299	2631	47	”	"	PUNCT
ftr-299	2632	1	under	under	ADP
ftr-299	2632	2	the	the	DET
ftr-299	2632	3	contractual	contractual	ADJ
ftr-299	2632	4	terms	term	NOUN
ftr-299	2632	5	of	of	ADP
ftr-299	2632	6	the	the	DET
ftr-299	2632	7	crescent	crescent	NOUN
ftr-299	2632	8	holding	holding	PROPN
ftr-299	2632	9	llc	llc	PROPN
ftr-299	2632	10	agreement	agreement	NOUN
ftr-299	2632	11	,	,	PUNCT
ftr-299	2632	12	absent	absent	ADJ
ftr-299	2632	13	“	"	PUNCT
ftr-299	2632	14	priority	priority	NOUN
ftr-299	2632	15	capital	capital	NOUN
ftr-299	2632	16	contributions	contribution	NOUN
ftr-299	2632	17	,	,	PUNCT
ftr-299	2632	18	”	"	PUNCT
ftr-299	2632	19	of	of	ADP
ftr-299	2632	20	which	which	PRON
ftr-299	2632	21	there	there	PRON
ftr-299	2632	22	were	be	VERB
ftr-299	2632	23	none	none	NOUN
ftr-299	2632	24	,	,	PUNCT
ftr-299	2632	25	the	the	DET
ftr-299	2632	26	llc	llc	PROPN
ftr-299	2632	27	members	member	NOUN
ftr-299	2632	28	were	be	AUX
ftr-299	2632	29	entitled	entitle	VERB
ftr-299	2632	30	to	to	PART
ftr-299	2632	31	receive	receive	VERB
ftr-299	2632	32	liquidating	liquidating	NOUN
ftr-299	2632	33	distributions	distribution	NOUN
ftr-299	2632	34	equal	equal	ADJ
ftr-299	2632	35	to	to	ADP
ftr-299	2632	36	their	their	PRON
ftr-299	2632	37	percentage	percentage	NOUN
ftr-299	2632	38	interests	interest	NOUN
ftr-299	2632	39	.	.	PUNCT
ftr-299	2633	1	thus	thus	ADV
ftr-299	2633	2	,	,	PUNCT
ftr-299	2633	3	the	the	DET
ftr-299	2633	4	fact	fact	NOUN
ftr-299	2633	5	that	that	SCONJ
ftr-299	2633	6	fields	field	NOUN
ftr-299	2633	7	did	do	AUX
ftr-299	2633	8	not	not	PART
ftr-299	2633	9	have	have	AUX
ftr-299	2633	10	any	any	DET
ftr-299	2633	11	initial	initial	ADJ
ftr-299	2633	12	capital	capital	NOUN
ftr-299	2633	13	account	account	NOUN
ftr-299	2633	14	did	do	AUX
ftr-299	2633	15	not	not	PART
ftr-299	2633	16	mean	mean	VERB
ftr-299	2633	17	that	that	SCONJ
ftr-299	2633	18	he	he	PRON
ftr-299	2633	19	did	do	AUX
ftr-299	2633	20	not	not	PART
ftr-299	2633	21	have	have	VERB
ftr-299	2633	22	a	a	DET
ftr-299	2633	23	capital	capital	NOUN
ftr-299	2633	24	interest	interest	NOUN
ftr-299	2633	25	.	.	PUNCT
ftr-299	2634	1	if	if	SCONJ
ftr-299	2634	2	crescent	crescent	NOUN
ftr-299	2634	3	holdings	holding	NOUN
ftr-299	2634	4	had	have	AUX
ftr-299	2634	5	liquidated	liquidate	VERB
ftr-299	2634	6	immediately	immediately	ADV
ftr-299	2634	7	after	after	SCONJ
ftr-299	2634	8	fields	field	NOUN
ftr-299	2634	9	received	receive	VERB
ftr-299	2634	10	his	his	PRON
ftr-299	2634	11	interest	interest	NOUN
ftr-299	2634	12	,	,	PUNCT
ftr-299	2634	13	he	he	PRON
ftr-299	2634	14	would	would	AUX
ftr-299	2634	15	have	have	AUX
ftr-299	2634	16	received	receive	VERB
ftr-299	2634	17	a	a	DET
ftr-299	2634	18	share	share	NOUN
ftr-299	2634	19	of	of	ADP
ftr-299	2634	20	the	the	DET
ftr-299	2634	21	proceeds	proceed	NOUN
ftr-299	2634	22	.	.	PUNCT
ftr-299	2635	1	thus	thus	ADV
ftr-299	2635	2	,	,	PUNCT
ftr-299	2635	3	rev	rev	PROPN
ftr-299	2635	4	.	.	PROPN
ftr-299	2635	5	proc	proc	PROPN
ftr-299	2635	6	.	.	PUNCT
ftr-299	2636	1	2001	2001	NUM
ftr-299	2636	2	-	-	SYM
ftr-299	2636	3	43	43	NUM
ftr-299	2636	4	and	and	CCONJ
ftr-299	2636	5	rev	rev	PROPN
ftr-299	2636	6	.	.	PROPN
ftr-299	2636	7	proc	proc	PROPN
ftr-299	2636	8	.	.	PUNCT
ftr-299	2637	1	93	93	NUM
ftr-299	2637	2	-	-	SYM
ftr-299	2637	3	27	27	NUM
ftr-299	2637	4	were	be	AUX
ftr-299	2637	5	not	not	PART
ftr-299	2637	6	applicable	applicable	ADJ
ftr-299	2637	7	.	.	PUNCT
ftr-299	2638	1			PROPN
ftr-299	2638	2	second	second	ADJ
ftr-299	2638	3	,	,	PUNCT
ftr-299	2638	4	the	the	DET
ftr-299	2638	5	court	court	NOUN
ftr-299	2638	6	held	hold	VERB
ftr-299	2638	7	that	that	SCONJ
ftr-299	2638	8	a	a	DET
ftr-299	2638	9	partnership	partnership	NOUN
ftr-299	2638	10	capital	capital	NOUN
ftr-299	2638	11	interest	interest	NOUN
ftr-299	2638	12	is	be	AUX
ftr-299	2638	13	“	"	PUNCT
ftr-299	2638	14	property	property	NOUN
ftr-299	2638	15	”	"	PUNCT
ftr-299	2638	16	for	for	ADP
ftr-299	2638	17	purposes	purpose	NOUN
ftr-299	2638	18	of	of	ADP
ftr-299	2638	19	§	§	PROPN
ftr-299	2638	20	83	83	NUM
ftr-299	2638	21	,	,	PUNCT
ftr-299	2638	22	citing	cite	VERB
ftr-299	2638	23	larson	larson	PROPN
ftr-299	2638	24	v.	v.	PROPN
ftr-299	2638	25	commissioner	commissioner	PROPN
ftr-299	2638	26	,	,	PUNCT
ftr-299	2638	27	t.c	t.c	PROPN
ftr-299	2638	28	.	.	PROPN
ftr-299	2638	29	memo	memo	NOUN
ftr-299	2638	30	.	.	PUNCT
ftr-299	2639	1	1988	1988	NUM
ftr-299	2639	2	-	-	SYM
ftr-299	2639	3	387	387	NUM
ftr-299	2639	4	and	and	CCONJ
ftr-299	2639	5	campbell	campbell	PROPN
ftr-299	2639	6	v.	v.	PROPN
ftr-299	2639	7	commissioner	commissioner	PROPN
ftr-299	2639	8	,	,	PUNCT
ftr-299	2639	9	t.c	t.c	PROPN
ftr-299	2639	10	.	.	PROPN
ftr-299	2639	11	memo	memo	NOUN
ftr-299	2639	12	.	.	PUNCT
ftr-299	2640	1	1990	1990	NUM
ftr-299	2640	2	-	-	SYM
ftr-299	2640	3	162	162	NUM
ftr-299	2640	4	,	,	PUNCT
ftr-299	2640	5	aff’d	aff’d	VERB
ftr-299	2640	6	in	in	ADP
ftr-299	2640	7	part	part	NOUN
ftr-299	2640	8	,	,	PUNCT
ftr-299	2640	9	rev’d	rev’d	NOUN
ftr-299	2640	10	in	in	ADP
ftr-299	2640	11	part	part	NOUN
ftr-299	2640	12	on	on	ADP
ftr-299	2640	13	other	other	ADJ
ftr-299	2640	14	grounds	ground	NOUN
ftr-299	2640	15	,	,	PUNCT
ftr-299	2640	16	943	943	NUM
ftr-299	2640	17	f.2d	f.2d	SYM
ftr-299	2640	18	815	815	NUM
ftr-299	2640	19	(	(	PUNCT
ftr-299	2640	20	8th	8th	ADJ
ftr-299	2640	21	cir	cir	NOUN
ftr-299	2640	22	.	.	PROPN
ftr-299	2640	23	1991	1991	NUM
ftr-299	2640	24	)	)	PUNCT
ftr-299	2640	25	,	,	PUNCT
ftr-299	2640	26	and	and	CCONJ
ftr-299	2640	27	reg	reg	NOUN
ftr-299	2640	28	.	.	PUNCT
ftr-299	2641	1	§	§	PROPN
ftr-299	2641	2	1.83	1.83	NUM
ftr-299	2641	3	-	-	PUNCT
ftr-299	2641	4	1(a)(1	1(a)(1	NUM
ftr-299	2641	5	)	)	PUNCT
ftr-299	2641	6	applied	apply	VERB
ftr-299	2641	7	to	to	ADP
ftr-299	2641	8	fields	field	NOUN
ftr-299	2641	9	’	'	PUNCT
ftr-299	2641	10	interest	interest	NOUN
ftr-299	2641	11	in	in	ADP
ftr-299	2641	12	crescent	crescent	NOUN
ftr-299	2641	13	holdings	holding	NOUN
ftr-299	2641	14	.	.	PUNCT
ftr-299	2642	1	reg	reg	NOUN
ftr-299	2642	2	.	.	PUNCT
ftr-299	2643	1	§	§	PROPN
ftr-299	2643	2	1.83	1.83	NUM
ftr-299	2643	3	-	-	PUNCT
ftr-299	2643	4	1(a)(1	1(a)(1	NUM
ftr-299	2643	5	)	)	PUNCT
ftr-299	2643	6	provides	provide	VERB
ftr-299	2643	7	that	that	SCONJ
ftr-299	2643	8	“	"	PUNCT
ftr-299	2643	9	[	[	X
ftr-299	2643	10	u]ntil	u]ntil	ADP
ftr-299	2643	11	such	such	ADJ
ftr-299	2643	12	property	property	NOUN
ftr-299	2643	13	becomes	becomes	AUX
ftr-299	2643	14	substantially	substantially	ADV
ftr-299	2643	15	vested	vest	VERB
ftr-299	2643	16	,	,	PUNCT
ftr-299	2643	17	the	the	DET
ftr-299	2643	18	transferor	transferor	NOUN
ftr-299	2643	19	shall	shall	AUX
ftr-299	2643	20	be	be	AUX
ftr-299	2643	21	regarded	regard	VERB
ftr-299	2643	22	as	as	ADP
ftr-299	2643	23	the	the	DET
ftr-299	2643	24	owner	owner	NOUN
ftr-299	2643	25	of	of	ADP
ftr-299	2643	26	such	such	ADJ
ftr-299	2643	27	property	property	NOUN
ftr-299	2643	28	.	.	PUNCT
ftr-299	2643	29	”	"	PUNCT
ftr-299	2644	1	the	the	DET
ftr-299	2644	2	court	court	NOUN
ftr-299	2644	3	rejected	reject	VERB
ftr-299	2644	4	the	the	DET
ftr-299	2644	5	argument	argument	NOUN
ftr-299	2644	6	that	that	SCONJ
ftr-299	2644	7	the	the	DET
ftr-299	2644	8	absence	absence	NOUN
ftr-299	2644	9	of	of	ADP
ftr-299	2644	10	a	a	DET
ftr-299	2644	11	reference	reference	NOUN
ftr-299	2644	12	to	to	ADP
ftr-299	2644	13	partnership	partnership	NOUN
ftr-299	2644	14	interests	interest	NOUN
ftr-299	2644	15	in	in	ADP
ftr-299	2644	16	the	the	DET
ftr-299	2644	17	legislative	legislative	ADJ
ftr-299	2644	18	history	history	NOUN
ftr-299	2644	19	of	of	ADP
ftr-299	2644	20	§	§	PROPN
ftr-299	2644	21	83	83	NUM
ftr-299	2644	22	indicated	indicate	VERB
ftr-299	2644	23	that	that	SCONJ
ftr-299	2644	24	congress	congress	PROPN
ftr-299	2644	25	did	do	AUX
ftr-299	2644	26	not	not	PART
ftr-299	2644	27	intend	intend	VERB
ftr-299	2644	28	§	§	PROPN
ftr-299	2644	29	83	83	NUM
ftr-299	2644	30	to	to	PART
ftr-299	2644	31	apply	apply	VERB
ftr-299	2644	32	to	to	ADP
ftr-299	2644	33	partnership	partnership	NOUN
ftr-299	2644	34	interests	interest	NOUN
ftr-299	2644	35	.	.	PUNCT
ftr-299	2645	1			PROPN
ftr-299	2645	2	third	third	PROPN
ftr-299	2645	3	,	,	PUNCT
ftr-299	2645	4	the	the	DET
ftr-299	2645	5	court	court	NOUN
ftr-299	2645	6	held	hold	VERB
ftr-299	2645	7	that	that	SCONJ
ftr-299	2645	8	although	although	SCONJ
ftr-299	2645	9	neither	neither	PRON
ftr-299	2645	10	§	§	PROPN
ftr-299	2645	11	83	83	NUM
ftr-299	2645	12	nor	nor	CCONJ
ftr-299	2645	13	reg	reg	NOUN
ftr-299	2645	14	.	.	PUNCT
ftr-299	2646	1	§	§	PROPN
ftr-299	2646	2	1.83	1.83	NUM
ftr-299	2646	3	-	-	PUNCT
ftr-299	2646	4	1(a)(1	1(a)(1	NUM
ftr-299	2646	5	)	)	PUNCT
ftr-299	2646	6	specifically	specifically	ADV
ftr-299	2646	7	addressed	address	VERB
ftr-299	2646	8	the	the	DET
ftr-299	2646	9	issue	issue	NOUN
ftr-299	2646	10	,	,	PUNCT
ftr-299	2646	11	the	the	DET
ftr-299	2646	12	transferee	transferee	NOUN
ftr-299	2646	13	of	of	ADP
ftr-299	2646	14	a	a	DET
ftr-299	2646	15	nonvested	nonveste	VERB
ftr-299	2646	16	partnership	partnership	NOUN
ftr-299	2646	17	capital	capital	NOUN
ftr-299	2646	18	interest	interest	NOUN
ftr-299	2646	19	does	do	AUX
ftr-299	2646	20	not	not	PART
ftr-299	2646	21	recognize	recognize	VERB
ftr-299	2646	22	in	in	ADP
ftr-299	2646	23	income	income	NOUN
ftr-299	2646	24	the	the	DET
ftr-299	2646	25	undistributed	undistributed	ADJ
ftr-299	2646	26	partnership	partnership	NOUN
ftr-299	2646	27	profit	profit	NOUN
ftr-299	2646	28	or	or	CCONJ
ftr-299	2646	29	loss	loss	NOUN
ftr-299	2646	30	allocations	allocation	NOUN
ftr-299	2646	31	attributable	attributable	ADJ
ftr-299	2646	32	to	to	ADP
ftr-299	2646	33	that	that	DET
ftr-299	2646	34	interest	interest	NOUN
ftr-299	2646	35	.	.	PUNCT
ftr-299	2647	1	in	in	ADP
ftr-299	2647	2	this	this	DET
ftr-299	2647	3	case	case	NOUN
ftr-299	2647	4	fields	field	NOUN
ftr-299	2647	5	’	'	PUNCT
ftr-299	2647	6	right	right	NOUN
ftr-299	2647	7	to	to	PART
ftr-299	2647	8	receive	receive	VERB
ftr-299	2647	9	the	the	DET
ftr-299	2647	10	undistributed	undistributed	ADJ
ftr-299	2647	11	income	income	NOUN
ftr-299	2647	12	allocations	allocation	NOUN
ftr-299	2647	13	attributable	attributable	ADJ
ftr-299	2647	14	to	to	ADP
ftr-299	2647	15	the	the	DET
ftr-299	2647	16	interest	interest	NOUN
ftr-299	2647	17	was	be	AUX
ftr-299	2647	18	subject	subject	ADJ
ftr-299	2647	19	to	to	ADP
ftr-299	2647	20	the	the	DET
ftr-299	2647	21	same	same	ADJ
ftr-299	2647	22	substantial	substantial	ADJ
ftr-299	2647	23	risk	risk	NOUN
ftr-299	2647	24	of	of	ADP
ftr-299	2647	25	forfeiture	forfeiture	NOUN
ftr-299	2647	26	as	as	ADP
ftr-299	2647	27	his	his	PRON
ftr-299	2647	28	right	right	NOUN
ftr-299	2647	29	to	to	ADP
ftr-299	2647	30	the	the	DET
ftr-299	2647	31	partnership	partnership	NOUN
ftr-299	2647	32	interest	interest	NOUN
ftr-299	2647	33	itself	itself	PRON
ftr-299	2647	34	;	;	PUNCT
ftr-299	2647	35	if	if	SCONJ
ftr-299	2647	36	he	he	PRON
ftr-299	2647	37	forfeited	forfeit	VERB
ftr-299	2647	38	his	his	PRON
ftr-299	2647	39	right	right	NOUN
ftr-299	2647	40	to	to	ADP
ftr-299	2647	41	the	the	DET
ftr-299	2647	42	interest	interest	NOUN
ftr-299	2647	43	,	,	PUNCT
ftr-299	2647	44	then	then	ADV
ftr-299	2647	45	he	he	PRON
ftr-299	2647	46	would	would	AUX
ftr-299	2647	47	also	also	ADV
ftr-299	2647	48	forfeit	forfeit	VERB
ftr-299	2647	49	his	his	PRON
ftr-299	2647	50	right	right	NOUN
ftr-299	2647	51	to	to	PART
ftr-299	2647	52	receive	receive	VERB
ftr-299	2647	53	any	any	DET
ftr-299	2647	54	benefit	benefit	NOUN
ftr-299	2647	55	from	from	ADP
ftr-299	2647	56	the	the	DET
ftr-299	2647	57	undistributed	undistributed	ADJ
ftr-299	2647	58	income	income	NOUN
ftr-299	2647	59	allocations	allocation	NOUN
ftr-299	2647	60	.	.	PUNCT
ftr-299	2648	1	the	the	DET
ftr-299	2648	2	undistributed	undistributed	ADJ
ftr-299	2648	3	income	income	NOUN
ftr-299	2648	4	allocations	allocation	NOUN
ftr-299	2648	5	were	be	AUX
ftr-299	2648	6	subject	subject	ADJ
ftr-299	2648	7	to	to	ADP
ftr-299	2648	8	the	the	DET
ftr-299	2648	9	same	same	ADJ
ftr-299	2648	10	substantial	substantial	ADJ
ftr-299	2648	11	risk	risk	NOUN
ftr-299	2648	12	of	of	ADP
ftr-299	2648	13	forfeiture	forfeiture	NOUN
ftr-299	2648	14	as	as	ADP
ftr-299	2648	15	the	the	DET
ftr-299	2648	16	two	two	NUM
ftr-299	2648	17	percent	percent	NOUN
ftr-299	2648	18	interest	interest	NOUN
ftr-299	2648	19	in	in	ADP
ftr-299	2648	20	crescent	crescent	NOUN
ftr-299	2648	21	holdings	holding	NOUN
ftr-299	2648	22	.	.	PUNCT
ftr-299	2649	1	the	the	DET
ftr-299	2649	2	court	court	NOUN
ftr-299	2649	3	noted	note	VERB
ftr-299	2649	4	that	that	SCONJ
ftr-299	2649	5	had	have	AUX
ftr-299	2649	6	fields	field	NOUN
ftr-299	2649	7	continued	continue	VERB
ftr-299	2649	8	his	his	PRON
ftr-299	2649	9	employment	employment	NOUN
ftr-299	2649	10	until	until	SCONJ
ftr-299	2649	11	the	the	DET
ftr-299	2649	12	interest	interest	NOUN
ftr-299	2649	13	vested	vest	VERB
ftr-299	2649	14	,	,	PUNCT
ftr-299	2649	15	the	the	DET
ftr-299	2649	16	fair	fair	ADJ
ftr-299	2649	17	market	market	NOUN
ftr-299	2649	18	value	value	NOUN
ftr-299	2649	19	of	of	ADP
ftr-299	2649	20	the	the	DET
ftr-299	2649	21	interest	interest	NOUN
ftr-299	2649	22	includable	includable	ADJ
ftr-299	2649	23	in	in	ADP
ftr-299	2649	24	gross	gross	ADJ
ftr-299	2649	25	income	income	NOUN
ftr-299	2649	26	at	at	ADP
ftr-299	2649	27	that	that	DET
ftr-299	2649	28	time	time	NOUN
ftr-299	2649	29	would	would	AUX
ftr-299	2649	30	have	have	AUX
ftr-299	2649	31	included	include	VERB
ftr-299	2649	32	the	the	DET
ftr-299	2649	33	undistributed	undistributed	ADJ
ftr-299	2649	34	income	income	NOUN
ftr-299	2649	35	.	.	PUNCT
ftr-299	2650	1			X
ftr-299	2651	1	fourth	fourth	ADJ
ftr-299	2651	2	,	,	PUNCT
ftr-299	2651	3	the	the	DET
ftr-299	2651	4	court	court	NOUN
ftr-299	2651	5	held	hold	VERB
ftr-299	2651	6	that	that	SCONJ
ftr-299	2651	7	under	under	ADP
ftr-299	2651	8	reg	reg	NOUN
ftr-299	2651	9	.	.	PUNCT
ftr-299	2652	1	§	§	PROPN
ftr-299	2652	2	1.83	1.83	NUM
ftr-299	2652	3	-	-	PUNCT
ftr-299	2652	4	1(a)(1	1(a)(1	NUM
ftr-299	2652	5	)	)	PUNCT
ftr-299	2652	6	undistributed	undistributed	ADJ
ftr-299	2652	7	partnership	partnership	NOUN
ftr-299	2652	8	allocations	allocation	NOUN
ftr-299	2652	9	attributable	attributable	ADJ
ftr-299	2652	10	to	to	ADP
ftr-299	2652	11	a	a	DET
ftr-299	2652	12	nonvested	nonveste	VERB
ftr-299	2652	13	partnership	partnership	NOUN
ftr-299	2652	14	capital	capital	NOUN
ftr-299	2652	15	interest	interest	NOUN
ftr-299	2652	16	are	be	AUX
ftr-299	2652	17	included	include	VERB
ftr-299	2652	18	in	in	ADP
ftr-299	2652	19	the	the	DET
ftr-299	2652	20	gross	gross	ADJ
ftr-299	2652	21	income	income	NOUN
ftr-299	2652	22	of	of	ADP
ftr-299	2652	23	the	the	DET
ftr-299	2652	24	transferor	transferor	NOUN
ftr-299	2652	25	.	.	PUNCT
ftr-299	2653	1	based	base	VERB
ftr-299	2653	2	on	on	ADP
ftr-299	2653	3	the	the	DET
ftr-299	2653	4	contractual	contractual	ADJ
ftr-299	2653	5	provisions	provision	NOUN
ftr-299	2653	6	regarding	regard	VERB
ftr-299	2653	7	the	the	DET
ftr-299	2653	8	formation	formation	NOUN
ftr-299	2653	9	of	of	ADP
ftr-299	2653	10	the	the	DET
ftr-299	2653	11	two	two	NUM
ftr-299	2653	12	llcs	llcs	NOUN
ftr-299	2653	13	,	,	PUNCT
ftr-299	2653	14	crescent	crescent	NOUN
ftr-299	2653	15	holdings	holding	NOUN
ftr-299	2653	16	was	be	AUX
ftr-299	2653	17	the	the	DET
ftr-299	2653	18	transferor	transferor	NOUN
ftr-299	2653	19	.	.	PUNCT
ftr-299	2654	1	accordingly	accordingly	ADV
ftr-299	2654	2	,	,	PUNCT
ftr-299	2654	3	the	the	DET
ftr-299	2654	4	profits	profit	NOUN
ftr-299	2654	5	and	and	CCONJ
ftr-299	2654	6	losses	loss	NOUN
ftr-299	2654	7	attributable	attributable	ADJ
ftr-299	2654	8	to	to	ADP
ftr-299	2654	9	the	the	DET
ftr-299	2654	10	forfeitable	forfeitable	ADJ
ftr-299	2654	11	two	two	NUM
ftr-299	2654	12	percent	percent	NOUN
ftr-299	2654	13	interest	interest	NOUN
ftr-299	2654	14	should	should	AUX
ftr-299	2654	15	be	be	AUX
ftr-299	2654	16	allocated	allocate	VERB
ftr-299	2654	17	to	to	ADP
ftr-299	2654	18	the	the	DET
ftr-299	2654	19	other	other	ADJ
ftr-299	2654	20	llc	llc	PROPN
ftr-299	2654	21	members	member	NOUN
ftr-299	2654	22	(	(	PUNCT
ftr-299	2654	23	partners	partner	NOUN
ftr-299	2654	24	)	)	PUNCT
ftr-299	2654	25	in	in	ADP
ftr-299	2654	26	accordance	accordance	NOUN
ftr-299	2654	27	with	with	ADP
ftr-299	2654	28	their	their	PRON
ftr-299	2654	29	distributive	distributive	ADJ
ftr-299	2654	30	shares	share	NOUN
ftr-299	2654	31	(	(	PUNCT
ftr-299	2654	32	which	which	PRON
ftr-299	2654	33	in	in	ADP
ftr-299	2654	34	this	this	DET
ftr-299	2654	35	case	case	NOUN
ftr-299	2654	36	were	be	AUX
ftr-299	2654	37	pro	pro	ADJ
ftr-299	2654	38	rata	rata	ADJ
ftr-299	2654	39	to	to	ADP
ftr-299	2654	40	their	their	PRON
ftr-299	2654	41	percentage	percentage	NOUN
ftr-299	2654	42	interests	interest	NOUN
ftr-299	2654	43	)	)	PUNCT
ftr-299	2654	44	.	.	PUNCT
ftr-299	2655	1	2014	2014	NUM
ftr-299	2655	2	]	]	PUNCT
ftr-299	2655	3	recent	recent	ADJ
ftr-299	2655	4	developments	development	NOUN
ftr-299	2655	5	in	in	ADP
ftr-299	2655	6	federal	federal	ADJ
ftr-299	2655	7	income	income	NOUN
ftr-299	2655	8	taxation	taxation	NOUN
ftr-299	2655	9	351	351	NUM
ftr-299	2655	10	3	3	NUM
ftr-299	2655	11	.	.	PUNCT
ftr-299	2655	12	proposed	propose	VERB
ftr-299	2655	13	regulations	regulation	NOUN
ftr-299	2655	14	allocate	allocate	VERB
ftr-299	2655	15	liabilities	liability	NOUN
ftr-299	2655	16	among	among	ADP
ftr-299	2655	17	multiple	multiple	ADJ
ftr-299	2655	18	parties	party	NOUN
ftr-299	2655	19	and	and	CCONJ
ftr-299	2655	20	among	among	ADP
ftr-299	2655	21	related	related	ADJ
ftr-299	2655	22	parties	party	NOUN
ftr-299	2655	23	.	.	PUNCT
ftr-299	2656	1	reg-136984	reg-136984	NOUN
ftr-299	2656	2	-	-	PUNCT
ftr-299	2656	3	12	12	NUM
ftr-299	2656	4	,	,	PUNCT
ftr-299	2656	5	section	section	NOUN
ftr-299	2656	6	752	752	NUM
ftr-299	2656	7	and	and	CCONJ
ftr-299	2656	8	related	relate	VERB
ftr-299	2656	9	party	party	NOUN
ftr-299	2656	10	rules	rule	NOUN
ftr-299	2656	11	,	,	PUNCT
ftr-299	2656	12	78	78	NUM
ftr-299	2656	13	f.r	f.r	NOUN
ftr-299	2656	14	.	.	NOUN
ftr-299	2656	15	76092	76092	NUM
ftr-299	2656	16	(	(	PUNCT
ftr-299	2656	17	12/16/13	12/16/13	NUM
ftr-299	2656	18	)	)	PUNCT
ftr-299	2656	19	.	.	PUNCT
ftr-299	2657	1	the	the	DET
ftr-299	2657	2	irs	irs	PROPN
ftr-299	2657	3	has	have	AUX
ftr-299	2657	4	proposed	propose	VERB
ftr-299	2657	5	regulations	regulation	NOUN
ftr-299	2657	6	to	to	PART
ftr-299	2657	7	address	address	VERB
ftr-299	2657	8	allocation	allocation	NOUN
ftr-299	2657	9	of	of	ADP
ftr-299	2657	10	the	the	DET
ftr-299	2657	11	risk	risk	NOUN
ftr-299	2657	12	of	of	ADP
ftr-299	2657	13	economic	economic	ADJ
ftr-299	2657	14	loss	loss	NOUN
ftr-299	2657	15	for	for	ADP
ftr-299	2657	16	purposes	purpose	NOUN
ftr-299	2657	17	of	of	ADP
ftr-299	2657	18	allocating	allocate	VERB
ftr-299	2657	19	partnership	partnership	NOUN
ftr-299	2657	20	liabilities	liability	NOUN
ftr-299	2657	21	to	to	ADP
ftr-299	2657	22	a	a	DET
ftr-299	2657	23	partner	partner	NOUN
ftr-299	2657	24	’s	’s	PART
ftr-299	2657	25	basis	basis	NOUN
ftr-299	2657	26	.	.	PUNCT
ftr-299	2658	1	under	under	ADP
ftr-299	2658	2	reg	reg	NOUN
ftr-299	2658	3	.	.	PUNCT
ftr-299	2659	1	§	§	PROPN
ftr-299	2659	2	1.752	1.752	NUM
ftr-299	2659	3	-	-	SYM
ftr-299	2659	4	2(a	2(a	NUM
ftr-299	2659	5	)	)	PUNCT
ftr-299	2659	6	a	a	DET
ftr-299	2659	7	partner	partner	NOUN
ftr-299	2659	8	is	be	AUX
ftr-299	2659	9	allocated	allocate	VERB
ftr-299	2659	10	a	a	DET
ftr-299	2659	11	share	share	NOUN
ftr-299	2659	12	of	of	ADP
ftr-299	2659	13	recourse	recourse	NOUN
ftr-299	2659	14	liability	liability	NOUN
ftr-299	2659	15	to	to	ADP
ftr-299	2659	16	the	the	DET
ftr-299	2659	17	extent	extent	NOUN
ftr-299	2659	18	that	that	SCONJ
ftr-299	2659	19	the	the	DET
ftr-299	2659	20	partner	partner	NOUN
ftr-299	2659	21	or	or	CCONJ
ftr-299	2659	22	a	a	DET
ftr-299	2659	23	related	related	ADJ
ftr-299	2659	24	person	person	NOUN
ftr-299	2659	25	bears	bear	VERB
ftr-299	2659	26	the	the	DET
ftr-299	2659	27	economic	economic	ADJ
ftr-299	2659	28	risk	risk	NOUN
ftr-299	2659	29	of	of	ADP
ftr-299	2659	30	loss	loss	NOUN
ftr-299	2659	31	.	.	PUNCT
ftr-299	2660	1	a	a	DET
ftr-299	2660	2	liability	liability	NOUN
ftr-299	2660	3	is	be	AUX
ftr-299	2660	4	nonrecourse	nonrecourse	ADJ
ftr-299	2660	5	when	when	SCONJ
ftr-299	2660	6	no	no	DET
ftr-299	2660	7	partner	partner	NOUN
ftr-299	2660	8	or	or	CCONJ
ftr-299	2660	9	related	related	ADJ
ftr-299	2660	10	person	person	NOUN
ftr-299	2660	11	bears	bear	VERB
ftr-299	2660	12	an	an	DET
ftr-299	2660	13	economic	economic	ADJ
ftr-299	2660	14	risk	risk	NOUN
ftr-299	2660	15	of	of	ADP
ftr-299	2660	16	loss	loss	NOUN
ftr-299	2660	17	.	.	PUNCT
ftr-299	2661	1			X
ftr-299	2662	1	multiple	multiple	ADJ
ftr-299	2662	2	parties	party	NOUN
ftr-299	2662	3	under	under	ADP
ftr-299	2662	4	prop	prop	NOUN
ftr-299	2662	5	.	.	PUNCT
ftr-299	2663	1	reg	reg	NOUN
ftr-299	2663	2	.	.	PUNCT
ftr-299	2664	1	§	§	PROPN
ftr-299	2664	2	1.752	1.752	NUM
ftr-299	2664	3	-	-	SYM
ftr-299	2664	4	2(a)(2	2(a)(2	NOUN
ftr-299	2664	5	)	)	PUNCT
ftr-299	2664	6	where	where	SCONJ
ftr-299	2664	7	multiple	multiple	ADJ
ftr-299	2664	8	partners	partner	NOUN
ftr-299	2664	9	bear	bear	VERB
ftr-299	2664	10	the	the	DET
ftr-299	2664	11	economic	economic	ADJ
ftr-299	2664	12	risk	risk	NOUN
ftr-299	2664	13	of	of	ADP
ftr-299	2664	14	loss	loss	NOUN
ftr-299	2664	15	with	with	ADP
ftr-299	2664	16	respect	respect	NOUN
ftr-299	2664	17	to	to	ADP
ftr-299	2664	18	the	the	DET
ftr-299	2664	19	same	same	ADJ
ftr-299	2664	20	liability	liability	NOUN
ftr-299	2664	21	,	,	PUNCT
ftr-299	2664	22	the	the	DET
ftr-299	2664	23	amount	amount	NOUN
ftr-299	2664	24	of	of	ADP
ftr-299	2664	25	the	the	DET
ftr-299	2664	26	liability	liability	NOUN
ftr-299	2664	27	will	will	AUX
ftr-299	2664	28	be	be	AUX
ftr-299	2664	29	taken	take	VERB
ftr-299	2664	30	into	into	ADP
ftr-299	2664	31	account	account	NOUN
ftr-299	2664	32	only	only	ADV
ftr-299	2664	33	once	once	ADV
ftr-299	2664	34	,	,	PUNCT
ftr-299	2664	35	and	and	CCONJ
ftr-299	2664	36	if	if	SCONJ
ftr-299	2664	37	the	the	DET
ftr-299	2664	38	total	total	ADJ
ftr-299	2664	39	amount	amount	NOUN
ftr-299	2664	40	of	of	ADP
ftr-299	2664	41	liability	liability	NOUN
ftr-299	2664	42	borne	bear	VERB
ftr-299	2664	43	by	by	ADP
ftr-299	2664	44	the	the	DET
ftr-299	2664	45	partners	partner	NOUN
ftr-299	2664	46	exceeds	exceed	VERB
ftr-299	2664	47	the	the	DET
ftr-299	2664	48	amount	amount	NOUN
ftr-299	2664	49	of	of	ADP
ftr-299	2664	50	the	the	DET
ftr-299	2664	51	liability	liability	NOUN
ftr-299	2664	52	,	,	PUNCT
ftr-299	2664	53	the	the	DET
ftr-299	2664	54	economic	economic	ADJ
ftr-299	2664	55	risk	risk	NOUN
ftr-299	2664	56	of	of	ADP
ftr-299	2664	57	loss	loss	NOUN
ftr-299	2664	58	to	to	PART
ftr-299	2664	59	be	be	AUX
ftr-299	2664	60	borne	bear	VERB
ftr-299	2664	61	by	by	ADP
ftr-299	2664	62	each	each	DET
ftr-299	2664	63	partner	partner	NOUN
ftr-299	2664	64	would	would	AUX
ftr-299	2664	65	be	be	AUX
ftr-299	2664	66	determined	determine	VERB
ftr-299	2664	67	by	by	ADP
ftr-299	2664	68	multiplying	multiply	VERB
ftr-299	2664	69	the	the	DET
ftr-299	2664	70	amount	amount	NOUN
ftr-299	2664	71	of	of	ADP
ftr-299	2664	72	the	the	DET
ftr-299	2664	73	liability	liability	NOUN
ftr-299	2664	74	by	by	ADP
ftr-299	2664	75	a	a	DET
ftr-299	2664	76	fraction	fraction	NOUN
ftr-299	2664	77	determined	determine	VERB
ftr-299	2664	78	by	by	ADP
ftr-299	2664	79	dividing	divide	VERB
ftr-299	2664	80	the	the	DET
ftr-299	2664	81	amount	amount	NOUN
ftr-299	2664	82	of	of	ADP
ftr-299	2664	83	the	the	DET
ftr-299	2664	84	economic	economic	ADJ
ftr-299	2664	85	risk	risk	NOUN
ftr-299	2664	86	of	of	ADP
ftr-299	2664	87	loss	loss	NOUN
ftr-299	2664	88	of	of	ADP
ftr-299	2664	89	a	a	DET
ftr-299	2664	90	partner	partner	NOUN
ftr-299	2664	91	over	over	ADP
ftr-299	2664	92	the	the	DET
ftr-299	2664	93	sum	sum	NOUN
ftr-299	2664	94	of	of	ADP
ftr-299	2664	95	the	the	DET
ftr-299	2664	96	amount	amount	NOUN
ftr-299	2664	97	of	of	ADP
ftr-299	2664	98	loss	loss	NOUN
ftr-299	2664	99	borne	bear	VERB
ftr-299	2664	100	by	by	ADP
ftr-299	2664	101	all	all	DET
ftr-299	2664	102	partners	partner	NOUN
ftr-299	2664	103	.	.	PUNCT
ftr-299	2665	1	thus	thus	ADV
ftr-299	2665	2	,	,	PUNCT
ftr-299	2665	3	as	as	SCONJ
ftr-299	2665	4	illustrated	illustrate	VERB
ftr-299	2665	5	by	by	ADP
ftr-299	2665	6	an	an	DET
ftr-299	2665	7	example	example	NOUN
ftr-299	2665	8	in	in	ADP
ftr-299	2665	9	the	the	DET
ftr-299	2665	10	proposed	propose	VERB
ftr-299	2665	11	regulations	regulation	NOUN
ftr-299	2665	12	,	,	PUNCT
ftr-299	2665	13	where	where	SCONJ
ftr-299	2665	14	partner	partner	NOUN
ftr-299	2665	15	a	a	DET
ftr-299	2665	16	guarantees	guarantee	VERB
ftr-299	2665	17	the	the	DET
ftr-299	2665	18	full	full	ADJ
ftr-299	2665	19	$	$	SYM
ftr-299	2665	20	1,000	1,000	NUM
ftr-299	2665	21	of	of	ADP
ftr-299	2665	22	a	a	DET
ftr-299	2665	23	bank	bank	NOUN
ftr-299	2665	24	loan	loan	NOUN
ftr-299	2665	25	to	to	ADP
ftr-299	2665	26	the	the	DET
ftr-299	2665	27	ab	ab	PROPN
ftr-299	2665	28	partnership	partnership	NOUN
ftr-299	2665	29	and	and	CCONJ
ftr-299	2665	30	partner	partner	PROPN
ftr-299	2665	31	b	b	PROPN
ftr-299	2665	32	guarantees	guarantee	VERB
ftr-299	2665	33	$	$	SYM
ftr-299	2665	34	500	500	NUM
ftr-299	2665	35	of	of	ADP
ftr-299	2665	36	the	the	DET
ftr-299	2665	37	liability	liability	NOUN
ftr-299	2665	38	,	,	PUNCT
ftr-299	2665	39	the	the	DET
ftr-299	2665	40	amount	amount	NOUN
ftr-299	2665	41	of	of	ADP
ftr-299	2665	42	the	the	DET
ftr-299	2665	43	liability	liability	NOUN
ftr-299	2665	44	allocable	allocable	ADJ
ftr-299	2665	45	to	to	ADP
ftr-299	2665	46	a	a	PRON
ftr-299	2665	47	is	be	AUX
ftr-299	2665	48	$	$	SYM
ftr-299	2665	49	667	667	NUM
ftr-299	2665	50	(	(	PUNCT
ftr-299	2665	51	$	$	SYM
ftr-299	2665	52	1,000	1,000	NUM
ftr-299	2665	53	×	×	NOUN
ftr-299	2665	54	$	$	SYM
ftr-299	2665	55	1,000/$1,500	1,000/$1,500	NUM
ftr-299	2665	56	)	)	PUNCT
ftr-299	2665	57	and	and	CCONJ
ftr-299	2665	58	the	the	DET
ftr-299	2665	59	amount	amount	NOUN
ftr-299	2665	60	of	of	ADP
ftr-299	2665	61	the	the	DET
ftr-299	2665	62	liability	liability	NOUN
ftr-299	2665	63	allocable	allocable	ADJ
ftr-299	2665	64	to	to	ADP
ftr-299	2665	65	b	b	PROPN
ftr-299	2665	66	is	be	AUX
ftr-299	2665	67	$	$	SYM
ftr-299	2665	68	333	333	NUM
ftr-299	2665	69	(	(	PUNCT
ftr-299	2665	70	$	$	SYM
ftr-299	2665	71	1,000	1,000	NUM
ftr-299	2665	72	×	×	NOUN
ftr-299	2665	73	$	$	SYM
ftr-299	2665	74	500/$1,500	500/$1,500	NUM
ftr-299	2665	75	)	)	PUNCT
ftr-299	2665	76	.	.	PUNCT
ftr-299	2666	1	prop	prop	NOUN
ftr-299	2666	2	.	.	PUNCT
ftr-299	2667	1	reg	reg	PROPN
ftr-299	2667	2	.	.	PUNCT
ftr-299	2668	1	§	§	PROPN
ftr-299	2668	2	1.752	1.752	NUM
ftr-299	2668	3	-	-	SYM
ftr-299	2668	4	2(i	2(i	NUM
ftr-299	2668	5	)	)	PUNCT
ftr-299	2668	6	would	would	AUX
ftr-299	2668	7	be	be	AUX
ftr-299	2668	8	amended	amend	VERB
ftr-299	2668	9	to	to	PART
ftr-299	2668	10	provide	provide	VERB
ftr-299	2668	11	that	that	SCONJ
ftr-299	2668	12	where	where	SCONJ
ftr-299	2668	13	a	a	DET
ftr-299	2668	14	liability	liability	NOUN
ftr-299	2668	15	of	of	ADP
ftr-299	2668	16	a	a	DET
ftr-299	2668	17	lower	low	ADJ
ftr-299	2668	18	-	-	PUNCT
ftr-299	2668	19	tier	tier	NOUN
ftr-299	2668	20	partnership	partnership	NOUN
ftr-299	2668	21	is	be	AUX
ftr-299	2668	22	allocated	allocate	VERB
ftr-299	2668	23	both	both	PRON
ftr-299	2668	24	to	to	ADP
ftr-299	2668	25	the	the	DET
ftr-299	2668	26	upper	upper	ADJ
ftr-299	2668	27	-	-	PUNCT
ftr-299	2668	28	tier	tier	NOUN
ftr-299	2668	29	partnership	partnership	NOUN
ftr-299	2668	30	and	and	CCONJ
ftr-299	2668	31	to	to	ADP
ftr-299	2668	32	a	a	DET
ftr-299	2668	33	partner	partner	NOUN
ftr-299	2668	34	who	who	PRON
ftr-299	2668	35	bears	bear	VERB
ftr-299	2668	36	economic	economic	ADJ
ftr-299	2668	37	risk	risk	NOUN
ftr-299	2668	38	of	of	ADP
ftr-299	2668	39	loss	loss	NOUN
ftr-299	2668	40	as	as	ADP
ftr-299	2668	41	a	a	DET
ftr-299	2668	42	partner	partner	NOUN
ftr-299	2668	43	in	in	ADP
ftr-299	2668	44	both	both	CCONJ
ftr-299	2668	45	the	the	DET
ftr-299	2668	46	upper	upper	ADJ
ftr-299	2668	47	-	-	PUNCT
ftr-299	2668	48	tier	tier	NOUN
ftr-299	2668	49	and	and	CCONJ
ftr-299	2668	50	lower	low	ADJ
ftr-299	2668	51	-	-	PUNCT
ftr-299	2668	52	tier	tier	NOUN
ftr-299	2668	53	partnerships	partnership	NOUN
ftr-299	2668	54	,	,	PUNCT
ftr-299	2668	55	the	the	DET
ftr-299	2668	56	basis	basis	NOUN
ftr-299	2668	57	resulting	result	VERB
ftr-299	2668	58	from	from	ADP
ftr-299	2668	59	such	such	DET
ftr-299	2668	60	a	a	DET
ftr-299	2668	61	liability	liability	NOUN
ftr-299	2668	62	will	will	AUX
ftr-299	2668	63	be	be	AUX
ftr-299	2668	64	allocated	allocate	VERB
ftr-299	2668	65	directly	directly	ADV
ftr-299	2668	66	to	to	ADP
ftr-299	2668	67	the	the	DET
ftr-299	2668	68	partner	partner	NOUN
ftr-299	2668	69	of	of	ADP
ftr-299	2668	70	the	the	DET
ftr-299	2668	71	lower	low	ADJ
ftr-299	2668	72	-	-	PUNCT
ftr-299	2668	73	tier	tier	NOUN
ftr-299	2668	74	partnership	partnership	NOUN
ftr-299	2668	75	rather	rather	ADV
ftr-299	2668	76	than	than	ADP
ftr-299	2668	77	to	to	ADP
ftr-299	2668	78	the	the	DET
ftr-299	2668	79	upper	upper	ADJ
ftr-299	2668	80	-	-	PUNCT
ftr-299	2668	81	tier	tier	NOUN
ftr-299	2668	82	partnership	partnership	NOUN
ftr-299	2668	83	.	.	PUNCT
ftr-299	2669	1			X
ftr-299	2669	2	related	relate	VERB
ftr-299	2669	3	persons	person	NOUN
ftr-299	2669	4	under	under	ADP
ftr-299	2669	5	reg	reg	NOUN
ftr-299	2669	6	.	.	PUNCT
ftr-299	2670	1	§	§	PROPN
ftr-299	2670	2	1.7044(b)(1	1.7044(b)(1	NUM
ftr-299	2670	3	)	)	PUNCT
ftr-299	2670	4	an	an	DET
ftr-299	2670	5	individual	individual	NOUN
ftr-299	2670	6	and	and	CCONJ
ftr-299	2670	7	a	a	DET
ftr-299	2670	8	corporation	corporation	NOUN
ftr-299	2670	9	are	be	AUX
ftr-299	2670	10	treated	treat	VERB
ftr-299	2670	11	as	as	ADP
ftr-299	2670	12	related	relate	VERB
ftr-299	2670	13	persons	person	NOUN
ftr-299	2670	14	if	if	SCONJ
ftr-299	2670	15	the	the	DET
ftr-299	2670	16	individual	individual	NOUN
ftr-299	2670	17	is	be	AUX
ftr-299	2670	18	an	an	DET
ftr-299	2670	19	80	80	NUM
ftr-299	2670	20	percent	percent	NOUN
ftr-299	2670	21	or	or	CCONJ
ftr-299	2670	22	greater	great	ADJ
ftr-299	2670	23	shareholder	shareholder	NOUN
ftr-299	2670	24	.	.	PUNCT
ftr-299	2671	1	where	where	SCONJ
ftr-299	2671	2	the	the	DET
ftr-299	2671	3	corporation	corporation	NOUN
ftr-299	2671	4	is	be	AUX
ftr-299	2671	5	a	a	DET
ftr-299	2671	6	lender	lender	NOUN
ftr-299	2671	7	to	to	ADP
ftr-299	2671	8	a	a	DET
ftr-299	2671	9	partnership	partnership	NOUN
ftr-299	2671	10	or	or	CCONJ
ftr-299	2671	11	has	have	VERB
ftr-299	2671	12	a	a	DET
ftr-299	2671	13	payment	payment	NOUN
ftr-299	2671	14	obligation	obligation	NOUN
ftr-299	2671	15	with	with	ADP
ftr-299	2671	16	respect	respect	NOUN
ftr-299	2671	17	to	to	ADP
ftr-299	2671	18	a	a	DET
ftr-299	2671	19	partnership	partnership	NOUN
ftr-299	2671	20	liability	liability	NOUN
ftr-299	2671	21	,	,	PUNCT
ftr-299	2671	22	prop	prop	NOUN
ftr-299	2671	23	.	.	PUNCT
ftr-299	2672	1	reg	reg	PROPN
ftr-299	2672	2	.	.	PUNCT
ftr-299	2673	1	§	§	PROPN
ftr-299	2673	2	1.752	1.752	NUM
ftr-299	2673	3	-	-	SYM
ftr-299	2673	4	4(b)(1)(iv	4(b)(1)(iv	NUM
ftr-299	2673	5	)	)	PUNCT
ftr-299	2673	6	would	would	AUX
ftr-299	2673	7	disregard	disregard	VERB
ftr-299	2673	8	the	the	DET
ftr-299	2673	9	application	application	NOUN
ftr-299	2673	10	of	of	ADP
ftr-299	2673	11	§	§	PROPN
ftr-299	2673	12	267(c)(1	267(c)(1	NUM
ftr-299	2673	13	)	)	PUNCT
ftr-299	2673	14	that	that	PRON
ftr-299	2673	15	provides	provide	VERB
ftr-299	2673	16	that	that	SCONJ
ftr-299	2673	17	stock	stock	NOUN
ftr-299	2673	18	owned	own	VERB
ftr-299	2673	19	by	by	ADP
ftr-299	2673	20	a	a	DET
ftr-299	2673	21	partnership	partnership	NOUN
ftr-299	2673	22	is	be	AUX
ftr-299	2673	23	treated	treat	VERB
ftr-299	2673	24	as	as	ADP
ftr-299	2673	25	owned	own	VERB
ftr-299	2673	26	proportionately	proportionately	ADV
ftr-299	2673	27	by	by	ADP
ftr-299	2673	28	its	its	PRON
ftr-299	2673	29	partners	partner	NOUN
ftr-299	2673	30	.	.	PUNCT
ftr-299	2674	1	as	as	ADP
ftr-299	2674	2	a	a	DET
ftr-299	2674	3	result	result	NOUN
ftr-299	2674	4	,	,	PUNCT
ftr-299	2674	5	a	a	DET
ftr-299	2674	6	partner	partner	NOUN
ftr-299	2674	7	in	in	ADP
ftr-299	2674	8	a	a	DET
ftr-299	2674	9	partnership	partnership	NOUN
ftr-299	2674	10	that	that	PRON
ftr-299	2674	11	owns	own	VERB
ftr-299	2674	12	80	80	NUM
ftr-299	2674	13	percent	percent	NOUN
ftr-299	2674	14	of	of	ADP
ftr-299	2674	15	the	the	DET
ftr-299	2674	16	stock	stock	NOUN
ftr-299	2674	17	of	of	ADP
ftr-299	2674	18	the	the	DET
ftr-299	2674	19	corporate	corporate	ADJ
ftr-299	2674	20	lender	lender	NOUN
ftr-299	2674	21	will	will	AUX
ftr-299	2674	22	not	not	PART
ftr-299	2674	23	be	be	AUX
ftr-299	2674	24	treated	treat	VERB
ftr-299	2674	25	as	as	ADP
ftr-299	2674	26	related	relate	VERB
ftr-299	2674	27	to	to	ADP
ftr-299	2674	28	the	the	DET
ftr-299	2674	29	corporation	corporation	NOUN
ftr-299	2674	30	that	that	PRON
ftr-299	2674	31	bears	bear	VERB
ftr-299	2674	32	the	the	DET
ftr-299	2674	33	economic	economic	ADJ
ftr-299	2674	34	risk	risk	NOUN
ftr-299	2674	35	of	of	ADP
ftr-299	2674	36	loss	loss	NOUN
ftr-299	2674	37	.	.	PUNCT
ftr-299	2675	1	prop	prop	NOUN
ftr-299	2675	2	.	.	PUNCT
ftr-299	2676	1	reg	reg	PROPN
ftr-299	2676	2	.	.	PUNCT
ftr-299	2677	1	§	§	PROPN
ftr-299	2677	2	1.752	1.752	NUM
ftr-299	2677	3	-	-	SYM
ftr-299	2677	4	4(b)(2	4(b)(2	NUM
ftr-299	2677	5	)	)	PUNCT
ftr-299	2677	6	would	would	AUX
ftr-299	2677	7	provide	provide	VERB
ftr-299	2677	8	that	that	SCONJ
ftr-299	2677	9	if	if	SCONJ
ftr-299	2677	10	a	a	DET
ftr-299	2677	11	person	person	NOUN
ftr-299	2677	12	who	who	PRON
ftr-299	2677	13	is	be	AUX
ftr-299	2677	14	a	a	DET
ftr-299	2677	15	lender	lender	NOUN
ftr-299	2677	16	or	or	CCONJ
ftr-299	2677	17	has	have	VERB
ftr-299	2677	18	a	a	DET
ftr-299	2677	19	payment	payment	NOUN
ftr-299	2677	20	obligation	obligation	NOUN
ftr-299	2677	21	for	for	ADP
ftr-299	2677	22	a	a	DET
ftr-299	2677	23	partnership	partnership	NOUN
ftr-299	2677	24	liability	liability	NOUN
ftr-299	2677	25	is	be	AUX
ftr-299	2677	26	related	relate	VERB
ftr-299	2677	27	to	to	ADP
ftr-299	2677	28	more	more	ADJ
ftr-299	2677	29	than	than	ADP
ftr-299	2677	30	one	one	NUM
ftr-299	2677	31	partner	partner	NOUN
ftr-299	2677	32	,	,	PUNCT
ftr-299	2677	33	the	the	DET
ftr-299	2677	34	liability	liability	NOUN
ftr-299	2677	35	will	will	AUX
ftr-299	2677	36	be	be	AUX
ftr-299	2677	37	shared	share	VERB
ftr-299	2677	38	equally	equally	ADV
ftr-299	2677	39	among	among	ADP
ftr-299	2677	40	the	the	DET
ftr-299	2677	41	related	relate	VERB
ftr-299	2677	42	partners	partner	NOUN
ftr-299	2677	43	.	.	PUNCT
ftr-299	2678	1	this	this	DET
ftr-299	2678	2	rule	rule	NOUN
ftr-299	2678	3	revises	revise	VERB
ftr-299	2678	4	the	the	DET
ftr-299	2678	5	existing	exist	VERB
ftr-299	2678	6	provision	provision	NOUN
ftr-299	2678	7	that	that	PRON
ftr-299	2678	8	allocates	allocate	VERB
ftr-299	2678	9	the	the	DET
ftr-299	2678	10	liability	liability	NOUN
ftr-299	2678	11	to	to	ADP
ftr-299	2678	12	the	the	DET
ftr-299	2678	13	partner	partner	NOUN
ftr-299	2678	14	with	with	ADP
ftr-299	2678	15	the	the	DET
ftr-299	2678	16	highest	high	ADJ
ftr-299	2678	17	percentage	percentage	NOUN
ftr-299	2678	18	of	of	ADP
ftr-299	2678	19	related	related	ADJ
ftr-299	2678	20	ownership	ownership	NOUN
ftr-299	2678	21	.	.	PUNCT
ftr-299	2679	1	in	in	ADP
ftr-299	2679	2	addition	addition	NOUN
ftr-299	2679	3	,	,	PUNCT
ftr-299	2679	4	the	the	DET
ftr-299	2679	5	rule	rule	NOUN
ftr-299	2679	6	of	of	ADP
ftr-299	2679	7	reg	reg	NOUN
ftr-299	2679	8	.	.	PUNCT
ftr-299	2680	1	§	§	PROPN
ftr-299	2680	2	1.752	1.752	NUM
ftr-299	2680	3	-	-	SYM
ftr-299	2680	4	4(b)(2)(iii	4(b)(2)(iii	NUM
ftr-299	2680	5	)	)	PUNCT
ftr-299	2680	6	,	,	PUNCT
ftr-299	2680	7	which	which	PRON
ftr-299	2680	8	provides	provide	VERB
ftr-299	2680	9	that	that	SCONJ
ftr-299	2680	10	persons	person	NOUN
ftr-299	2680	11	owning	own	VERB
ftr-299	2680	12	interests	interest	NOUN
ftr-299	2680	13	in	in	ADP
ftr-299	2680	14	the	the	DET
ftr-299	2680	15	same	same	ADJ
ftr-299	2680	16	partnership	partnership	NOUN
ftr-299	2680	17	are	be	AUX
ftr-299	2680	18	not	not	PART
ftr-299	2680	19	treated	treat	VERB
ftr-299	2680	20	as	as	ADP
ftr-299	2680	21	related	relate	VERB
ftr-299	2680	22	persons	person	NOUN
ftr-299	2680	23	for	for	ADP
ftr-299	2680	24	purposes	purpose	NOUN
ftr-299	2680	25	of	of	ADP
ftr-299	2680	26	determining	determine	VERB
ftr-299	2680	27	economic	economic	ADJ
ftr-299	2680	28	risk	risk	NOUN
ftr-299	2680	29	for	for	ADP
ftr-299	2680	30	partnership	partnership	NOUN
ftr-299	2680	31	liabilities	liability	NOUN
ftr-299	2680	32	would	would	AUX
ftr-299	2680	33	be	be	AUX
ftr-299	2680	34	modified	modify	VERB
ftr-299	2680	35	to	to	PART
ftr-299	2680	36	apply	apply	VERB
ftr-299	2680	37	only	only	ADV
ftr-299	2680	38	to	to	ADP
ftr-299	2680	39	persons	person	NOUN
ftr-299	2680	40	who	who	PRON
ftr-299	2680	41	bear	bear	VERB
ftr-299	2680	42	the	the	DET
ftr-299	2680	43	economic	economic	ADJ
ftr-299	2680	44	352	352	NUM
ftr-299	2680	45	florida	florida	PROPN
ftr-299	2680	46	tax	tax	NOUN
ftr-299	2680	47	review	review	NOUN
ftr-299	2681	1	[	[	X
ftr-299	2681	2	vol	vol	NOUN
ftr-299	2681	3	.	.	PUNCT
ftr-299	2682	1	15:5	15:5	NUM
ftr-299	2682	2	risk	risk	NOUN
ftr-299	2682	3	for	for	ADP
ftr-299	2682	4	a	a	DET
ftr-299	2682	5	liability	liability	NOUN
ftr-299	2682	6	as	as	ADP
ftr-299	2682	7	a	a	DET
ftr-299	2682	8	lender	lender	NOUN
ftr-299	2682	9	or	or	CCONJ
ftr-299	2682	10	have	have	VERB
ftr-299	2682	11	a	a	DET
ftr-299	2682	12	payment	payment	NOUN
ftr-299	2682	13	obligation	obligation	NOUN
ftr-299	2682	14	for	for	ADP
ftr-299	2682	15	the	the	DET
ftr-299	2682	16	partnership	partnership	NOUN
ftr-299	2682	17	liability	liability	NOUN
ftr-299	2682	18	.	.	PUNCT
ftr-299	2683	1			PUNCT
ftr-299	2684	1	the	the	DET
ftr-299	2684	2	proposed	propose	VERB
ftr-299	2684	3	regulations	regulation	NOUN
ftr-299	2684	4	are	be	AUX
ftr-299	2684	5	to	to	PART
ftr-299	2684	6	be	be	AUX
ftr-299	2684	7	effective	effective	ADJ
ftr-299	2684	8	on	on	ADP
ftr-299	2684	9	the	the	DET
ftr-299	2684	10	date	date	NOUN
ftr-299	2684	11	final	final	ADJ
ftr-299	2684	12	regulations	regulation	NOUN
ftr-299	2684	13	are	be	AUX
ftr-299	2684	14	published	publish	VERB
ftr-299	2684	15	in	in	ADP
ftr-299	2684	16	the	the	DET
ftr-299	2684	17	federal	federal	ADJ
ftr-299	2684	18	register	register	NOUN
ftr-299	2684	19	.	.	PUNCT
ftr-299	2685	1	c.	c.	NOUN
ftr-299	2685	2	distributions	distribution	NOUN
ftr-299	2685	3	and	and	CCONJ
ftr-299	2685	4	transactions	transaction	NOUN
ftr-299	2685	5	between	between	ADP
ftr-299	2685	6	the	the	DET
ftr-299	2685	7	partnership	partnership	NOUN
ftr-299	2685	8	and	and	CCONJ
ftr-299	2685	9	partners	partner	NOUN
ftr-299	2685	10	1	1	X
ftr-299	2685	11	.	.	PUNCT
ftr-299	2686	1	dad	dad	NOUN
ftr-299	2686	2	follows	follow	VERB
ftr-299	2686	3	the	the	DET
ftr-299	2686	4	son	son	NOUN
ftr-299	2686	5	of	of	ADP
ftr-299	2686	6	boss	boss	NOUN
ftr-299	2686	7	into	into	ADP
ftr-299	2686	8	the	the	DET
ftr-299	2686	9	tax	tax	NOUN
ftr-299	2686	10	shelter	shelter	NOUN
ftr-299	2686	11	abyss	abyss	NOUN
ftr-299	2686	12	.	.	PUNCT
ftr-299	2687	1	superior	superior	ADJ
ftr-299	2687	2	trading	trading	NOUN
ftr-299	2687	3	,	,	PUNCT
ftr-299	2687	4	llc	llc	PROPN
ftr-299	2687	5	v.	v.	PROPN
ftr-299	2687	6	commissioner	commissioner	PROPN
ftr-299	2687	7	,	,	PUNCT
ftr-299	2687	8	137	137	NUM
ftr-299	2687	9	t.c	t.c	NOUN
ftr-299	2687	10	.	.	PROPN
ftr-299	2687	11	70	70	NUM
ftr-299	2687	12	(	(	PUNCT
ftr-299	2687	13	9/1/11	9/1/11	NUM
ftr-299	2687	14	)	)	PUNCT
ftr-299	2687	15	.	.	PUNCT
ftr-299	2688	1	this	this	DET
ftr-299	2688	2	case	case	NOUN
ftr-299	2688	3	involved	involve	VERB
ftr-299	2688	4	a	a	DET
ftr-299	2688	5	so	so	ADV
ftr-299	2688	6	-	-	PUNCT
ftr-299	2688	7	called	call	VERB
ftr-299	2688	8	distressed	distressed	ADJ
ftr-299	2688	9	asset	asset	NOUN
ftr-299	2688	10	/	/	SYM
ftr-299	2688	11	debt	debt	NOUN
ftr-299	2688	12	(	(	PUNCT
ftr-299	2688	13	dad	dad	NOUN
ftr-299	2688	14	)	)	PUNCT
ftr-299	2688	15	tax	tax	NOUN
ftr-299	2688	16	shelter	shelter	NOUN
ftr-299	2688	17	structure	structure	NOUN
ftr-299	2688	18	created	create	VERB
ftr-299	2688	19	by	by	ADP
ftr-299	2688	20	john	john	PROPN
ftr-299	2688	21	rogers	rogers	PROPN
ftr-299	2688	22	,	,	PUNCT
ftr-299	2688	23	tax	tax	NOUN
ftr-299	2688	24	lawyer	lawyer	NOUN
ftr-299	2688	25	and	and	CCONJ
ftr-299	2688	26	purported	purport	VERB
ftr-299	2688	27	international	international	ADJ
ftr-299	2688	28	finance	finance	NOUN
ftr-299	2688	29	expert	expert	NOUN
ftr-299	2688	30	.	.	PUNCT
ftr-299	2689	1	the	the	DET
ftr-299	2689	2	tax	tax	NOUN
ftr-299	2689	3	court	court	NOUN
ftr-299	2689	4	(	(	PUNCT
ftr-299	2689	5	judge	judge	PROPN
ftr-299	2689	6	wherry	wherry	PROPN
ftr-299	2689	7	)	)	PUNCT
ftr-299	2689	8	described	describe	VERB
ftr-299	2689	9	the	the	DET
ftr-299	2689	10	structure	structure	NOUN
ftr-299	2689	11	by	by	ADP
ftr-299	2689	12	noting	note	VERB
ftr-299	2689	13	that	that	SCONJ
ftr-299	2689	14	,	,	PUNCT
ftr-299	2689	15	“	"	PUNCT
ftr-299	2689	16	true	true	ADJ
ftr-299	2689	17	to	to	ADP
ftr-299	2689	18	the	the	DET
ftr-299	2689	19	poet	poet	NOUN
ftr-299	2689	20	’s	’s	PART
ftr-299	2689	21	sentiment	sentiment	NOUN
ftr-299	2689	22	that	that	SCONJ
ftr-299	2689	23	‘	'	PUNCT
ftr-299	2689	24	the	the	DET
ftr-299	2689	25	child	child	NOUN
ftr-299	2689	26	is	be	AUX
ftr-299	2689	27	father	father	NOUN
ftr-299	2689	28	of	of	ADP
ftr-299	2689	29	the	the	DET
ftr-299	2689	30	man	man	NOUN
ftr-299	2689	31	’	'	PUNCT
ftr-299	2689	32	,	,	PUNCT
ftr-299	2689	33	the	the	DET
ftr-299	2689	34	dad	dad	NOUN
ftr-299	2689	35	deal	deal	NOUN
ftr-299	2689	36	seems	seem	VERB
ftr-299	2689	37	to	to	PART
ftr-299	2689	38	be	be	AUX
ftr-299	2689	39	considerably	considerably	ADV
ftr-299	2689	40	more	more	ADV
ftr-299	2689	41	attenuated	attenuated	ADJ
ftr-299	2689	42	in	in	ADP
ftr-299	2689	43	its	its	PRON
ftr-299	2689	44	scope	scope	NOUN
ftr-299	2689	45	,	,	PUNCT
ftr-299	2689	46	and	and	CCONJ
ftr-299	2689	47	far	far	ADV
ftr-299	2689	48	less	less	ADV
ftr-299	2689	49	brazen	brazen	ADJ
ftr-299	2689	50	in	in	ADP
ftr-299	2689	51	its	its	PRON
ftr-299	2689	52	reach	reach	NOUN
ftr-299	2689	53	,	,	PUNCT
ftr-299	2689	54	than	than	ADP
ftr-299	2689	55	the	the	DET
ftr-299	2689	56	son	son	NOUN
ftr-299	2689	57	of	of	ADP
ftr-299	2689	58	boss	boss	NOUN
ftr-299	2689	59	transaction	transaction	NOUN
ftr-299	2689	60	.	.	PUNCT
ftr-299	2689	61	”	"	PUNCT
ftr-299	2690	1	at	at	ADP
ftr-299	2690	2	the	the	DET
ftr-299	2690	3	top	top	NOUN
ftr-299	2690	4	of	of	ADP
ftr-299	2690	5	rogers	roger	NOUN
ftr-299	2690	6	’	'	PUNCT
ftr-299	2690	7	pyramid	pyramid	PROPN
ftr-299	2690	8	,	,	PUNCT
ftr-299	2690	9	warwick	warwick	PROPN
ftr-299	2690	10	trading	trading	PROPN
ftr-299	2690	11	,	,	PUNCT
ftr-299	2690	12	llc	llc	PROPN
ftr-299	2690	13	acquired	acquire	VERB
ftr-299	2690	14	uncollectable	uncollectable	ADJ
ftr-299	2690	15	receivables	receivable	NOUN
ftr-299	2690	16	from	from	ADP
ftr-299	2690	17	a	a	DET
ftr-299	2690	18	bankrupt	bankrupt	ADJ
ftr-299	2690	19	brazilian	brazilian	ADJ
ftr-299	2690	20	retailer	retailer	NOUN
ftr-299	2690	21	under	under	ADP
ftr-299	2690	22	a	a	DET
ftr-299	2690	23	contribution	contribution	NOUN
ftr-299	2690	24	arrangement	arrangement	NOUN
ftr-299	2690	25	.	.	PUNCT
ftr-299	2691	1	warwick	warwick	PROPN
ftr-299	2691	2	claimed	claim	VERB
ftr-299	2691	3	a	a	DET
ftr-299	2691	4	transferred	transfer	VERB
ftr-299	2691	5	basis	basis	NOUN
ftr-299	2691	6	in	in	ADP
ftr-299	2691	7	the	the	DET
ftr-299	2691	8	receivables	receivables	NOUN
ftr-299	2691	9	equal	equal	ADJ
ftr-299	2691	10	to	to	ADP
ftr-299	2691	11	their	their	PRON
ftr-299	2691	12	face	face	NOUN
ftr-299	2691	13	value	value	NOUN
ftr-299	2691	14	under	under	ADP
ftr-299	2691	15	§	§	PROPN
ftr-299	2691	16	723	723	NUM
ftr-299	2691	17	.	.	PUNCT
ftr-299	2692	1	the	the	DET
ftr-299	2692	2	receivables	receivables	NOUN
ftr-299	2692	3	were	be	AUX
ftr-299	2692	4	then	then	ADV
ftr-299	2692	5	contributed	contribute	VERB
ftr-299	2692	6	through	through	ADP
ftr-299	2692	7	multiple	multiple	ADJ
ftr-299	2692	8	tiers	tier	NOUN
ftr-299	2692	9	of	of	ADP
ftr-299	2692	10	trading	trading	NOUN
ftr-299	2692	11	companies	company	NOUN
ftr-299	2692	12	,	,	PUNCT
ftr-299	2692	13	interests	interest	NOUN
ftr-299	2692	14	in	in	ADP
ftr-299	2692	15	which	which	PRON
ftr-299	2692	16	were	be	AUX
ftr-299	2692	17	sold	sell	VERB
ftr-299	2692	18	to	to	ADP
ftr-299	2692	19	individual	individual	ADJ
ftr-299	2692	20	investors	investor	NOUN
ftr-299	2692	21	.	.	PUNCT
ftr-299	2693	1	not	not	PART
ftr-299	2693	2	long	long	ADV
ftr-299	2693	3	after	after	ADP
ftr-299	2693	4	the	the	DET
ftr-299	2693	5	contribution	contribution	NOUN
ftr-299	2693	6	transaction	transaction	NOUN
ftr-299	2693	7	,	,	PUNCT
ftr-299	2693	8	the	the	DET
ftr-299	2693	9	interest	interest	NOUN
ftr-299	2693	10	of	of	ADP
ftr-299	2693	11	the	the	DET
ftr-299	2693	12	brazilian	brazilian	ADJ
ftr-299	2693	13	retailer	retailer	NOUN
ftr-299	2693	14	in	in	ADP
ftr-299	2693	15	warwick	warwick	PROPN
ftr-299	2693	16	was	be	AUX
ftr-299	2693	17	redeemed	redeem	VERB
ftr-299	2693	18	,	,	PUNCT
ftr-299	2693	19	but	but	CCONJ
ftr-299	2693	20	no	no	DET
ftr-299	2693	21	§	§	PROPN
ftr-299	2693	22	754	754	NUM
ftr-299	2693	23	election	election	NOUN
ftr-299	2693	24	to	to	PART
ftr-299	2693	25	adjust	adjust	VERB
ftr-299	2693	26	basis	basis	NOUN
ftr-299	2693	27	under	under	ADP
ftr-299	2693	28	§	§	PROPN
ftr-299	2693	29	743(b	743(b	PROPN
ftr-299	2693	30	)	)	PUNCT
ftr-299	2693	31	was	be	AUX
ftr-299	2693	32	made	make	VERB
ftr-299	2693	33	.	.	PUNCT
ftr-299	2694	1	ultimately	ultimately	ADV
ftr-299	2694	2	the	the	DET
ftr-299	2694	3	individual	individual	ADJ
ftr-299	2694	4	investors	investor	NOUN
ftr-299	2694	5	claimed	claim	VERB
ftr-299	2694	6	loss	loss	NOUN
ftr-299	2694	7	deductions	deduction	NOUN
ftr-299	2694	8	though	though	SCONJ
ftr-299	2694	9	their	their	PRON
ftr-299	2694	10	interests	interest	NOUN
ftr-299	2694	11	in	in	ADP
ftr-299	2694	12	the	the	DET
ftr-299	2694	13	trading	trading	NOUN
ftr-299	2694	14	company	company	NOUN
ftr-299	2694	15	partnerships	partnership	NOUN
ftr-299	2694	16	as	as	SCONJ
ftr-299	2694	17	the	the	DET
ftr-299	2694	18	receivables	receivables	NOUN
ftr-299	2694	19	were	be	AUX
ftr-299	2694	20	liquidated	liquidate	VERB
ftr-299	2694	21	at	at	ADP
ftr-299	2694	22	their	their	PRON
ftr-299	2694	23	depreciated	depreciate	VERB
ftr-299	2694	24	value	value	NOUN
ftr-299	2694	25	through	through	ADP
ftr-299	2694	26	an	an	DET
ftr-299	2694	27	accommodating	accommodate	VERB
ftr-299	2694	28	party	party	NOUN
ftr-299	2694	29	.	.	PUNCT
ftr-299	2695	1	these	these	DET
ftr-299	2695	2	transactions	transaction	NOUN
ftr-299	2695	3	occurred	occur	VERB
ftr-299	2695	4	before	before	ADP
ftr-299	2695	5	the	the	DET
ftr-299	2695	6	october	october	PROPN
ftr-299	2695	7	2004	2004	NUM
ftr-299	2695	8	revisions	revision	NOUN
ftr-299	2695	9	to	to	ADP
ftr-299	2695	10	§	§	PROPN
ftr-299	2695	11	§	§	PROPN
ftr-299	2695	12	704(c	704(c	PROPN
ftr-299	2695	13	)	)	PUNCT
ftr-299	2695	14	,	,	PUNCT
ftr-299	2695	15	734	734	NUM
ftr-299	2695	16	and	and	CCONJ
ftr-299	2695	17	743	743	NUM
ftr-299	2695	18	(	(	PUNCT
ftr-299	2695	19	requiring	require	VERB
ftr-299	2695	20	allocations	allocation	NOUN
ftr-299	2695	21	of	of	ADP
ftr-299	2695	22	built	build	VERB
ftr-299	2695	23	-	-	PUNCT
ftr-299	2695	24	in	in	ADP
ftr-299	2695	25	loss	loss	NOUN
ftr-299	2695	26	only	only	ADV
ftr-299	2695	27	to	to	ADP
ftr-299	2695	28	the	the	DET
ftr-299	2695	29	contributing	contribute	VERB
ftr-299	2695	30	party	party	NOUN
ftr-299	2695	31	,	,	PUNCT
ftr-299	2695	32	limiting	limit	VERB
ftr-299	2695	33	basis	basis	NOUN
ftr-299	2695	34	to	to	ADP
ftr-299	2695	35	fmv	fmv	NOUN
ftr-299	2695	36	at	at	ADP
ftr-299	2695	37	the	the	DET
ftr-299	2695	38	time	time	NOUN
ftr-299	2695	39	of	of	ADP
ftr-299	2695	40	contribution	contribution	NOUN
ftr-299	2695	41	,	,	PUNCT
ftr-299	2695	42	and	and	CCONJ
ftr-299	2695	43	requiring	require	VERB
ftr-299	2695	44	mandatory	mandatory	ADJ
ftr-299	2695	45	basis	basis	NOUN
ftr-299	2695	46	adjustments	adjustment	NOUN
ftr-299	2695	47	on	on	ADP
ftr-299	2695	48	distributions	distribution	NOUN
ftr-299	2695	49	involving	involve	VERB
ftr-299	2695	50	substantial	substantial	ADJ
ftr-299	2695	51	basis	basis	NOUN
ftr-299	2695	52	reductions	reduction	NOUN
ftr-299	2695	53	)	)	PUNCT
ftr-299	2695	54	.	.	PUNCT
ftr-299	2696	1	the	the	DET
ftr-299	2696	2	court	court	NOUN
ftr-299	2696	3	found	find	VERB
ftr-299	2696	4	multiple	multiple	ADJ
ftr-299	2696	5	grounds	ground	NOUN
ftr-299	2696	6	on	on	ADP
ftr-299	2696	7	which	which	PRON
ftr-299	2696	8	to	to	PART
ftr-299	2696	9	undo	undo	VERB
ftr-299	2696	10	these	these	DET
ftr-299	2696	11	transactions	transaction	NOUN
ftr-299	2696	12	.	.	PUNCT
ftr-299	2697	1			X
ftr-299	2698	1	first	first	ADV
ftr-299	2698	2	,	,	PUNCT
ftr-299	2698	3	the	the	DET
ftr-299	2698	4	court	court	NOUN
ftr-299	2698	5	held	hold	VERB
ftr-299	2698	6	that	that	SCONJ
ftr-299	2698	7	the	the	DET
ftr-299	2698	8	original	original	ADJ
ftr-299	2698	9	contribution	contribution	NOUN
ftr-299	2698	10	of	of	ADP
ftr-299	2698	11	the	the	DET
ftr-299	2698	12	receivables	receivables	NOUN
ftr-299	2698	13	was	be	AUX
ftr-299	2698	14	not	not	PART
ftr-299	2698	15	a	a	DET
ftr-299	2698	16	partnership	partnership	NOUN
ftr-299	2698	17	transaction	transaction	NOUN
ftr-299	2698	18	under	under	ADP
ftr-299	2698	19	§	§	PROPN
ftr-299	2698	20	721	721	NUM
ftr-299	2698	21	with	with	ADP
ftr-299	2698	22	§	§	PROPN
ftr-299	2698	23	723	723	NUM
ftr-299	2698	24	transferred	transfer	VERB
ftr-299	2698	25	basis	basis	NOUN
ftr-299	2698	26	,	,	PUNCT
ftr-299	2698	27	but	but	CCONJ
ftr-299	2698	28	was	be	AUX
ftr-299	2698	29	instead	instead	ADV
ftr-299	2698	30	a	a	DET
ftr-299	2698	31	sale	sale	NOUN
ftr-299	2698	32	.	.	PUNCT
ftr-299	2699	1	the	the	DET
ftr-299	2699	2	court	court	NOUN
ftr-299	2699	3	concluded	conclude	VERB
ftr-299	2699	4	that	that	SCONJ
ftr-299	2699	5	the	the	DET
ftr-299	2699	6	brazilian	brazilian	ADJ
ftr-299	2699	7	retailer	retailer	NOUN
ftr-299	2699	8	was	be	AUX
ftr-299	2699	9	never	never	ADV
ftr-299	2699	10	a	a	DET
ftr-299	2699	11	partner	partner	NOUN
ftr-299	2699	12	in	in	ADP
ftr-299	2699	13	a	a	DET
ftr-299	2699	14	partnership	partnership	NOUN
ftr-299	2699	15	with	with	ADP
ftr-299	2699	16	a	a	DET
ftr-299	2699	17	joint	joint	ADJ
ftr-299	2699	18	-	-	PUNCT
ftr-299	2699	19	profit	profit	NOUN
ftr-299	2699	20	motive	motive	NOUN
ftr-299	2699	21	,	,	PUNCT
ftr-299	2699	22	and	and	CCONJ
ftr-299	2699	23	thus	thus	ADV
ftr-299	2699	24	the	the	DET
ftr-299	2699	25	transfer	transfer	NOUN
ftr-299	2699	26	of	of	ADP
ftr-299	2699	27	the	the	DET
ftr-299	2699	28	receivables	receivables	NOUN
ftr-299	2699	29	in	in	ADP
ftr-299	2699	30	the	the	DET
ftr-299	2699	31	initial	initial	ADJ
ftr-299	2699	32	transaction	transaction	NOUN
ftr-299	2699	33	was	be	AUX
ftr-299	2699	34	not	not	PART
ftr-299	2699	35	a	a	DET
ftr-299	2699	36	§	§	PROPN
ftr-299	2699	37	721	721	NUM
ftr-299	2699	38	contribution	contribution	NOUN
ftr-299	2699	39	to	to	ADP
ftr-299	2699	40	a	a	DET
ftr-299	2699	41	partnership	partnership	NOUN
ftr-299	2699	42	.	.	PUNCT
ftr-299	2700	1			PUNCT
ftr-299	2701	1	the	the	DET
ftr-299	2701	2	brazilian	brazilian	ADJ
ftr-299	2701	3	retailer	retailer	NOUN
ftr-299	2701	4	’s	’s	PART
ftr-299	2701	5	receipt	receipt	NOUN
ftr-299	2701	6	of	of	ADP
ftr-299	2701	7	money	money	NOUN
ftr-299	2701	8	within	within	ADP
ftr-299	2701	9	two	two	NUM
ftr-299	2701	10	years	year	NOUN
ftr-299	2701	11	of	of	ADP
ftr-299	2701	12	the	the	DET
ftr-299	2701	13	transfer	transfer	NOUN
ftr-299	2701	14	of	of	ADP
ftr-299	2701	15	the	the	DET
ftr-299	2701	16	receivables	receivables	NOUN
ftr-299	2701	17	supported	support	VERB
ftr-299	2701	18	recharacterization	recharacterization	NOUN
ftr-299	2701	19	of	of	ADP
ftr-299	2701	20	the	the	DET
ftr-299	2701	21	transaction	transaction	NOUN
ftr-299	2701	22	as	as	ADP
ftr-299	2701	23	a	a	DET
ftr-299	2701	24	sale	sale	NOUN
ftr-299	2701	25	under	under	ADP
ftr-299	2701	26	§	§	PROPN
ftr-299	2701	27	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-299	2701	28	)	)	PUNCT
ftr-299	2701	29	.	.	PUNCT
ftr-299	2702	1	https://checkpoint.riag.com/getdoc?docid=iadvtcr:322.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=iadvtcr:322.1&pinpnt=	PROPN
ftr-299	2702	2	2014	2014	NUM
ftr-299	2702	3	]	]	PUNCT
ftr-299	2702	4	recent	recent	ADJ
ftr-299	2702	5	developments	development	NOUN
ftr-299	2702	6	in	in	ADP
ftr-299	2702	7	federal	federal	ADJ
ftr-299	2702	8	income	income	NOUN
ftr-299	2702	9	taxation	taxation	NOUN
ftr-299	2702	10	353	353	NUM
ftr-299	2702	11			NOUN
ftr-299	2702	12	from	from	ADP
ftr-299	2702	13	the	the	DET
ftr-299	2702	14	brazilian	brazilian	ADJ
ftr-299	2702	15	retailer	retailer	NOUN
ftr-299	2702	16	’s	’s	PART
ftr-299	2702	17	financial	financial	ADJ
ftr-299	2702	18	statements	statement	NOUN
ftr-299	2702	19	the	the	DET
ftr-299	2702	20	court	court	NOUN
ftr-299	2702	21	found	find	VERB
ftr-299	2702	22	that	that	SCONJ
ftr-299	2702	23	the	the	DET
ftr-299	2702	24	receivables	receivables	NOUN
ftr-299	2702	25	had	have	VERB
ftr-299	2702	26	a	a	DET
ftr-299	2702	27	zero	zero	NUM
ftr-299	2702	28	basis	basis	NOUN
ftr-299	2702	29	at	at	ADP
ftr-299	2702	30	the	the	DET
ftr-299	2702	31	time	time	NOUN
ftr-299	2702	32	of	of	ADP
ftr-299	2702	33	the	the	DET
ftr-299	2702	34	contribution	contribution	NOUN
ftr-299	2702	35	in	in	ADP
ftr-299	2702	36	any	any	DET
ftr-299	2702	37	event	event	NOUN
ftr-299	2702	38	.	.	PUNCT
ftr-299	2703	1			NOUN
ftr-299	2704	1	and	and	CCONJ
ftr-299	2704	2	if	if	SCONJ
ftr-299	2704	3	that	that	PRON
ftr-299	2704	4	was	be	AUX
ftr-299	2704	5	not	not	PART
ftr-299	2704	6	enough	enough	ADJ
ftr-299	2704	7	,	,	PUNCT
ftr-299	2704	8	the	the	DET
ftr-299	2704	9	court	court	NOUN
ftr-299	2704	10	collapsed	collapse	VERB
ftr-299	2704	11	the	the	DET
ftr-299	2704	12	transaction	transaction	NOUN
ftr-299	2704	13	under	under	ADP
ftr-299	2704	14	the	the	DET
ftr-299	2704	15	step	step	NOUN
ftr-299	2704	16	-	-	PUNCT
ftr-299	2704	17	transaction	transaction	NOUN
ftr-299	2704	18	doctrine	doctrine	NOUN
ftr-299	2704	19	into	into	ADP
ftr-299	2704	20	a	a	DET
ftr-299	2704	21	single	single	ADJ
ftr-299	2704	22	transaction	transaction	NOUN
ftr-299	2704	23	that	that	PRON
ftr-299	2704	24	consisted	consist	VERB
ftr-299	2704	25	of	of	ADP
ftr-299	2704	26	a	a	DET
ftr-299	2704	27	sale	sale	NOUN
ftr-299	2704	28	of	of	ADP
ftr-299	2704	29	the	the	DET
ftr-299	2704	30	receivables	receivables	NOUN
ftr-299	2704	31	for	for	ADP
ftr-299	2704	32	the	the	DET
ftr-299	2704	33	amount	amount	NOUN
ftr-299	2704	34	of	of	ADP
ftr-299	2704	35	cash	cash	NOUN
ftr-299	2704	36	payments	payment	NOUN
ftr-299	2704	37	eventually	eventually	ADV
ftr-299	2704	38	made	make	VERB
ftr-299	2704	39	to	to	ADP
ftr-299	2704	40	the	the	DET
ftr-299	2704	41	brazilian	brazilian	ADJ
ftr-299	2704	42	retailer	retailer	NOUN
ftr-299	2704	43	on	on	ADP
ftr-299	2704	44	redemption	redemption	NOUN
ftr-299	2704	45	of	of	ADP
ftr-299	2704	46	its	its	PRON
ftr-299	2704	47	interest	interest	NOUN
ftr-299	2704	48	.	.	PUNCT
ftr-299	2705	1	thus	thus	ADV
ftr-299	2705	2	,	,	PUNCT
ftr-299	2705	3	warwick	warwick	PROPN
ftr-299	2705	4	’s	’s	PART
ftr-299	2705	5	basis	basis	NOUN
ftr-299	2705	6	in	in	ADP
ftr-299	2705	7	the	the	DET
ftr-299	2705	8	receivables	receivables	NOUN
ftr-299	2705	9	was	be	AUX
ftr-299	2705	10	no	no	ADV
ftr-299	2705	11	higher	high	ADJ
ftr-299	2705	12	than	than	ADP
ftr-299	2705	13	the	the	DET
ftr-299	2705	14	cash	cash	NOUN
ftr-299	2705	15	payment	payment	NOUN
ftr-299	2705	16	,	,	PUNCT
ftr-299	2705	17	which	which	PRON
ftr-299	2705	18	the	the	DET
ftr-299	2705	19	taxpayer	taxpayer	NOUN
ftr-299	2705	20	failed	fail	VERB
ftr-299	2705	21	to	to	PART
ftr-299	2705	22	substantiate	substantiate	VERB
ftr-299	2705	23	,	,	PUNCT
ftr-299	2705	24	resulting	result	VERB
ftr-299	2705	25	in	in	ADP
ftr-299	2705	26	a	a	DET
ftr-299	2705	27	zero	zero	NUM
ftr-299	2705	28	basis	basis	NOUN
ftr-299	2705	29	.	.	PUNCT
ftr-299	2706	1			NOUN
ftr-299	2706	2	interestingly	interestingly	ADV
ftr-299	2706	3	,	,	PUNCT
ftr-299	2706	4	the	the	DET
ftr-299	2706	5	court	court	NOUN
ftr-299	2706	6	concluded	conclude	VERB
ftr-299	2706	7	that	that	SCONJ
ftr-299	2706	8	it	it	PRON
ftr-299	2706	9	was	be	AUX
ftr-299	2706	10	not	not	PART
ftr-299	2706	11	necessary	necessary	ADJ
ftr-299	2706	12	to	to	PART
ftr-299	2706	13	address	address	VERB
ftr-299	2706	14	the	the	DET
ftr-299	2706	15	broad	broad	ADJ
ftr-299	2706	16	judicial	judicial	ADJ
ftr-299	2706	17	economic	economic	ADJ
ftr-299	2706	18	substance	substance	NOUN
ftr-299	2706	19	doctrine	doctrine	NOUN
ftr-299	2706	20	that	that	SCONJ
ftr-299	2706	21	other	other	ADJ
ftr-299	2706	22	courts	court	NOUN
ftr-299	2706	23	had	have	AUX
ftr-299	2706	24	used	use	VERB
ftr-299	2706	25	to	to	PART
ftr-299	2706	26	disallow	disallow	VERB
ftr-299	2706	27	the	the	DET
ftr-299	2706	28	tax	tax	NOUN
ftr-299	2706	29	benefits	benefit	NOUN
ftr-299	2706	30	of	of	ADP
ftr-299	2706	31	the	the	DET
ftr-299	2706	32	son	son	NOUN
ftr-299	2706	33	-	-	PUNCT
ftr-299	2706	34	of	of	ADP
ftr-299	2706	35	-	-	PUNCT
ftr-299	2706	36	boss	boss	NOUN
ftr-299	2706	37	cases	case	NOUN
ftr-299	2706	38	.	.	PUNCT
ftr-299	2707	1	the	the	DET
ftr-299	2707	2	court	court	NOUN
ftr-299	2707	3	said	say	VERB
ftr-299	2707	4	that	that	SCONJ
ftr-299	2707	5	,	,	PUNCT
ftr-299	2707	6	“	"	PUNCT
ftr-299	2707	7	because	because	SCONJ
ftr-299	2707	8	of	of	ADP
ftr-299	2707	9	a	a	DET
ftr-299	2707	10	dad	dad	NOUN
ftr-299	2707	11	deal	deal	NOUN
ftr-299	2707	12	’s	’s	PART
ftr-299	2707	13	comparatively	comparatively	ADV
ftr-299	2707	14	modest	modest	ADJ
ftr-299	2707	15	grab	grab	NOUN
ftr-299	2707	16	and	and	CCONJ
ftr-299	2707	17	highly	highly	ADV
ftr-299	2707	18	stylized	stylized	ADJ
ftr-299	2707	19	garb	garb	NOUN
ftr-299	2707	20	,	,	PUNCT
ftr-299	2707	21	we	we	PRON
ftr-299	2707	22	can	can	AUX
ftr-299	2707	23	safely	safely	ADV
ftr-299	2707	24	address	address	VERB
ftr-299	2707	25	its	its	PRON
ftr-299	2707	26	sought	seek	VERB
ftr-299	2707	27	-	-	PUNCT
ftr-299	2707	28	after	after	NOUN
ftr-299	2707	29	tax	tax	NOUN
ftr-299	2707	30	characterization	characterization	NOUN
ftr-299	2707	31	without	without	ADP
ftr-299	2707	32	resorting	resort	VERB
ftr-299	2707	33	to	to	ADP
ftr-299	2707	34	sweeping	sweeping	ADJ
ftr-299	2707	35	economic	economic	ADJ
ftr-299	2707	36	substance	substance	NOUN
ftr-299	2707	37	arguments	argument	NOUN
ftr-299	2707	38	”	"	PUNCT
ftr-299	2707	39	and	and	CCONJ
ftr-299	2707	40	added	add	VERB
ftr-299	2707	41	that	that	SCONJ
ftr-299	2707	42	,	,	PUNCT
ftr-299	2707	43	“	"	PUNCT
ftr-299	2707	44	we	we	PRON
ftr-299	2707	45	need	need	AUX
ftr-299	2707	46	only	only	ADV
ftr-299	2707	47	look	look	VERB
ftr-299	2707	48	at	at	ADP
ftr-299	2707	49	the	the	DET
ftr-299	2707	50	substance	substance	NOUN
ftr-299	2707	51	lurking	lurk	VERB
ftr-299	2707	52	behind	behind	ADP
ftr-299	2707	53	the	the	DET
ftr-299	2707	54	posited	posit	VERB
ftr-299	2707	55	form	form	NOUN
ftr-299	2707	56	,	,	PUNCT
ftr-299	2707	57	and	and	CCONJ
ftr-299	2707	58	where	where	SCONJ
ftr-299	2707	59	appropriate	appropriate	ADJ
ftr-299	2707	60	,	,	PUNCT
ftr-299	2707	61	step	step	VERB
ftr-299	2707	62	together	together	ADV
ftr-299	2707	63	artificially	artificially	ADV
ftr-299	2707	64	separated	separate	VERB
ftr-299	2707	65	transactions	transaction	NOUN
ftr-299	2707	66	,	,	PUNCT
ftr-299	2707	67	to	to	PART
ftr-299	2707	68	get	get	VERB
ftr-299	2707	69	to	to	ADP
ftr-299	2707	70	the	the	DET
ftr-299	2707	71	proper	proper	ADJ
ftr-299	2707	72	tax	tax	NOUN
ftr-299	2707	73	characterization	characterization	NOUN
ftr-299	2707	74	.	.	PUNCT
ftr-299	2707	75	”	"	PUNCT
ftr-299	2708	1			PRON
ftr-299	2708	2	all	all	PRON
ftr-299	2708	3	of	of	ADP
ftr-299	2708	4	that	that	PRON
ftr-299	2708	5	was	be	AUX
ftr-299	2708	6	followed	follow	VERB
ftr-299	2708	7	by	by	ADP
ftr-299	2708	8	an	an	DET
ftr-299	2708	9	accuracyrelated	accuracyrelate	VERB
ftr-299	2708	10	penalty	penalty	NOUN
ftr-299	2708	11	under	under	ADP
ftr-299	2708	12	§	§	PROPN
ftr-299	2708	13	6662	6662	NUM
ftr-299	2708	14	.	.	PUNCT
ftr-299	2709	1	a.	a.	NOUN
ftr-299	2710	1	the	the	DET
ftr-299	2710	2	seventh	seventh	ADJ
ftr-299	2710	3	circuit	circuit	NOUN
ftr-299	2710	4	goes	go	VERB
ftr-299	2710	5	back	back	ADV
ftr-299	2710	6	to	to	ADP
ftr-299	2710	7	the	the	DET
ftr-299	2710	8	generic	generic	ADJ
ftr-299	2710	9	economic	economic	ADJ
ftr-299	2710	10	substance	substance	NOUN
ftr-299	2710	11	doctrine	doctrine	NOUN
ftr-299	2710	12	and	and	CCONJ
ftr-299	2710	13	addresses	address	VERB
ftr-299	2710	14	the	the	DET
ftr-299	2710	15	penalties	penalty	NOUN
ftr-299	2710	16	.	.	PUNCT
ftr-299	2711	1	superior	superior	ADJ
ftr-299	2711	2	trading	trading	NOUN
ftr-299	2711	3	,	,	PUNCT
ftr-299	2711	4	llc	llc	PROPN
ftr-299	2711	5	v.	v.	PROPN
ftr-299	2711	6	commissioner	commissioner	PROPN
ftr-299	2711	7	,	,	PUNCT
ftr-299	2711	8	728	728	NUM
ftr-299	2711	9	f.3d	f.3d	NUM
ftr-299	2711	10	676	676	NUM
ftr-299	2711	11	(	(	PUNCT
ftr-299	2711	12	7th	7th	ADJ
ftr-299	2711	13	cir	cir	NOUN
ftr-299	2711	14	.	.	PUNCT
ftr-299	2711	15	8/26/13	8/26/13	NUM
ftr-299	2711	16	)	)	PUNCT
ftr-299	2711	17	.	.	PUNCT
ftr-299	2712	1	rather	rather	ADV
ftr-299	2712	2	than	than	SCONJ
ftr-299	2712	3	focus	focus	VERB
ftr-299	2712	4	on	on	ADP
ftr-299	2712	5	the	the	DET
ftr-299	2712	6	technical	technical	ADJ
ftr-299	2712	7	application	application	NOUN
ftr-299	2712	8	of	of	ADP
ftr-299	2712	9	the	the	DET
ftr-299	2712	10	partnership	partnership	NOUN
ftr-299	2712	11	provisions	provision	NOUN
ftr-299	2712	12	,	,	PUNCT
ftr-299	2712	13	with	with	ADP
ftr-299	2712	14	a	a	DET
ftr-299	2712	15	generic	generic	ADJ
ftr-299	2712	16	tax	tax	NOUN
ftr-299	2712	17	shelter	shelter	NOUN
ftr-299	2712	18	analysis	analysis	NOUN
ftr-299	2712	19	,	,	PUNCT
ftr-299	2712	20	judge	judge	NOUN
ftr-299	2712	21	posner	posner	NOUN
ftr-299	2712	22	stated	state	VERB
ftr-299	2712	23	flat	flat	ADJ
ftr-299	2712	24	out	out	ADV
ftr-299	2712	25	that	that	SCONJ
ftr-299	2712	26	the	the	DET
ftr-299	2712	27	partnership	partnership	NOUN
ftr-299	2712	28	was	be	AUX
ftr-299	2712	29	a	a	DET
ftr-299	2712	30	sham	sham	NOUN
ftr-299	2712	31	and	and	CCONJ
ftr-299	2712	32	said	say	VERB
ftr-299	2712	33	that	that	SCONJ
ftr-299	2712	34	,	,	PUNCT
ftr-299	2712	35	“	"	PUNCT
ftr-299	2712	36	if	if	SCONJ
ftr-299	2712	37	the	the	DET
ftr-299	2712	38	only	only	ADJ
ftr-299	2712	39	aim	aim	NOUN
ftr-299	2712	40	and	and	CCONJ
ftr-299	2712	41	effect	effect	NOUN
ftr-299	2712	42	are	be	AUX
ftr-299	2712	43	to	to	PART
ftr-299	2712	44	beat	beat	VERB
ftr-299	2712	45	taxes	taxis	NOUN
ftr-299	2712	46	,	,	PUNCT
ftr-299	2712	47	the	the	DET
ftr-299	2712	48	partnership	partnership	NOUN
ftr-299	2712	49	is	be	AUX
ftr-299	2712	50	disregarded	disregard	VERB
ftr-299	2712	51	for	for	ADP
ftr-299	2712	52	tax	tax	NOUN
ftr-299	2712	53	purposes	purpose	NOUN
ftr-299	2712	54	.	.	PUNCT
ftr-299	2712	55	”	"	PUNCT
ftr-299	2713	1	the	the	DET
ftr-299	2713	2	court	court	NOUN
ftr-299	2713	3	’s	’s	PART
ftr-299	2713	4	opinion	opinion	NOUN
ftr-299	2713	5	is	be	AUX
ftr-299	2713	6	interesting	interesting	ADJ
ftr-299	2713	7	for	for	ADP
ftr-299	2713	8	its	its	PRON
ftr-299	2713	9	holding	holding	NOUN
ftr-299	2713	10	on	on	ADP
ftr-299	2713	11	the	the	DET
ftr-299	2713	12	§	§	PROPN
ftr-299	2713	13	6662	6662	NUM
ftr-299	2713	14	40	40	NUM
ftr-299	2713	15	percent	percent	NOUN
ftr-299	2713	16	gross	gross	ADJ
ftr-299	2713	17	valuation	valuation	NOUN
ftr-299	2713	18	misstatement	misstatement	NOUN
ftr-299	2713	19	penalty	penalty	NOUN
ftr-299	2713	20	.	.	PUNCT
ftr-299	2714	1	the	the	DET
ftr-299	2714	2	seventh	seventh	ADJ
ftr-299	2714	3	circuit	circuit	NOUN
ftr-299	2714	4	joined	join	VERB
ftr-299	2714	5	the	the	DET
ftr-299	2714	6	majority	majority	NOUN
ftr-299	2714	7	view	view	NOUN
ftr-299	2714	8	that	that	SCONJ
ftr-299	2714	9	“	"	PUNCT
ftr-299	2714	10	a	a	DET
ftr-299	2714	11	taxpayer	taxpayer	NOUN
ftr-299	2714	12	who	who	PRON
ftr-299	2714	13	overstates	overstate	VERB
ftr-299	2714	14	basis	basis	NOUN
ftr-299	2714	15	and	and	CCONJ
ftr-299	2714	16	participates	participate	VERB
ftr-299	2714	17	in	in	ADP
ftr-299	2714	18	sham	sham	ADJ
ftr-299	2714	19	transactions	transaction	NOUN
ftr-299	2714	20	,	,	PUNCT
ftr-299	2714	21	as	as	ADP
ftr-299	2714	22	in	in	ADP
ftr-299	2714	23	this	this	DET
ftr-299	2714	24	case	case	NOUN
ftr-299	2714	25	,	,	PUNCT
ftr-299	2714	26	should	should	AUX
ftr-299	2714	27	be	be	AUX
ftr-299	2714	28	punished	punish	VERB
ftr-299	2714	29	at	at	ADP
ftr-299	2714	30	least	least	ADJ
ftr-299	2714	31	as	as	ADV
ftr-299	2714	32	severely	severely	ADV
ftr-299	2714	33	as	as	ADP
ftr-299	2714	34	one	one	NUM
ftr-299	2714	35	who	who	PRON
ftr-299	2714	36	does	do	VERB
ftr-299	2714	37	only	only	ADV
ftr-299	2714	38	the	the	DET
ftr-299	2714	39	former	former	ADJ
ftr-299	2714	40	.	.	PUNCT
ftr-299	2714	41	”	"	PUNCT
ftr-299	2715	1	the	the	DET
ftr-299	2715	2	minority	minority	NOUN
ftr-299	2715	3	view	view	NOUN
ftr-299	2715	4	was	be	AUX
ftr-299	2715	5	that	that	SCONJ
ftr-299	2715	6	the	the	DET
ftr-299	2715	7	gross	gross	ADJ
ftr-299	2715	8	valuation	valuation	NOUN
ftr-299	2715	9	penalty	penalty	NOUN
ftr-299	2715	10	applied	apply	VERB
ftr-299	2715	11	only	only	ADV
ftr-299	2715	12	applicable	applicable	ADJ
ftr-299	2715	13	to	to	ADP
ftr-299	2715	14	an	an	DET
ftr-299	2715	15	overstatement	overstatement	NOUN
ftr-299	2715	16	of	of	ADP
ftr-299	2715	17	value	value	NOUN
ftr-299	2715	18	and	and	CCONJ
ftr-299	2715	19	thus	thus	ADV
ftr-299	2715	20	was	be	AUX
ftr-299	2715	21	not	not	PART
ftr-299	2715	22	applicable	applicable	ADJ
ftr-299	2715	23	to	to	ADP
ftr-299	2715	24	deficiencies	deficiency	NOUN
ftr-299	2715	25	attributable	attributable	ADJ
ftr-299	2715	26	to	to	ADP
ftr-299	2715	27	transactions	transaction	NOUN
ftr-299	2715	28	that	that	PRON
ftr-299	2715	29	lack	lack	VERB
ftr-299	2715	30	economic	economic	ADJ
ftr-299	2715	31	substance	substance	NOUN
ftr-299	2715	32	.	.	PUNCT
ftr-299	2716	1	as	as	SCONJ
ftr-299	2716	2	discussed	discuss	VERB
ftr-299	2716	3	in	in	ADP
ftr-299	2716	4	section	section	NOUN
ftr-299	2716	5	viii.d	viii.d	PROPN
ftr-299	2716	6	.	.	PUNCT
ftr-299	2717	1	of	of	ADP
ftr-299	2717	2	this	this	DET
ftr-299	2717	3	outline	outline	NOUN
ftr-299	2717	4	,	,	PUNCT
ftr-299	2717	5	in	in	ADP
ftr-299	2717	6	woods	wood	NOUN
ftr-299	2717	7	v.	v.	ADP
ftr-299	2717	8	united	united	PROPN
ftr-299	2717	9	states	states	PROPN
ftr-299	2717	10	,	,	PUNCT
ftr-299	2717	11	134	134	NUM
ftr-299	2717	12	s.	s.	PROPN
ftr-299	2717	13	ct	ct	PROPN
ftr-299	2717	14	.	.	PROPN
ftr-299	2717	15	557	557	NUM
ftr-299	2717	16	(	(	PUNCT
ftr-299	2717	17	12/3/130	12/3/130	NUM
ftr-299	2717	18	)	)	PUNCT
ftr-299	2717	19	,	,	PUNCT
ftr-299	2717	20	rev’g	rev’g	PROPN
ftr-299	2717	21	471	471	NUM
ftr-299	2717	22	fed	fed	PROPN
ftr-299	2717	23	.	.	PUNCT
ftr-299	2718	1	appx	appx	PROPN
ftr-299	2718	2	.	.	PROPN
ftr-299	2718	3	320	320	NUM
ftr-299	2718	4	(	(	PUNCT
ftr-299	2718	5	5th	5th	ADJ
ftr-299	2718	6	cir	cir	NOUN
ftr-299	2718	7	.	.	PUNCT
ftr-299	2718	8	6/6/12	6/6/12	NUM
ftr-299	2718	9	)	)	PUNCT
ftr-299	2718	10	,	,	PUNCT
ftr-299	2718	11	the	the	DET
ftr-299	2718	12	supreme	supreme	PROPN
ftr-299	2718	13	court	court	PROPN
ftr-299	2718	14	resolved	resolve	VERB
ftr-299	2718	15	the	the	DET
ftr-299	2718	16	conflict	conflict	NOUN
ftr-299	2718	17	among	among	ADP
ftr-299	2718	18	the	the	DET
ftr-299	2718	19	circuits	circuit	NOUN
ftr-299	2718	20	.	.	PUNCT
ftr-299	2719	1			X
ftr-299	2719	2	in	in	ADP
ftr-299	2719	3	a	a	DET
ftr-299	2719	4	warning	warning	NOUN
ftr-299	2719	5	that	that	PRON
ftr-299	2719	6	might	might	AUX
ftr-299	2719	7	be	be	AUX
ftr-299	2719	8	applicable	applicable	ADJ
ftr-299	2719	9	to	to	ADP
ftr-299	2719	10	our	our	PRON
ftr-299	2719	11	headlines	headline	NOUN
ftr-299	2719	12	,	,	PUNCT
ftr-299	2719	13	judge	judge	NOUN
ftr-299	2719	14	posner	posner	NOUN
ftr-299	2719	15	also	also	ADV
ftr-299	2719	16	chided	chide	VERB
ftr-299	2719	17	the	the	DET
ftr-299	2719	18	tax	tax	NOUN
ftr-299	2719	19	court	court	NOUN
ftr-299	2719	20	by	by	ADP
ftr-299	2719	21	saying	say	VERB
ftr-299	2719	22	in	in	ADP
ftr-299	2719	23	a	a	DET
ftr-299	2719	24	parenthetical	parenthetical	NOUN
ftr-299	2719	25	,	,	PUNCT
ftr-299	2719	26	“	"	PUNCT
ftr-299	2719	27	we	we	PRON
ftr-299	2719	28	note	note	VERB
ftr-299	2719	29	with	with	ADP
ftr-299	2719	30	disapproval	disapproval	NOUN
ftr-299	2719	31	the	the	DET
ftr-299	2719	32	loquacity	loquacity	NOUN
ftr-299	2719	33	of	of	ADP
ftr-299	2719	34	,	,	PUNCT
ftr-299	2719	35	and	and	CCONJ
ftr-299	2719	36	lame	lame	ADJ
ftr-299	2719	37	attempts	attempt	NOUN
ftr-299	2719	38	at	at	ADP
ftr-299	2719	39	humor	humor	NOUN
ftr-299	2719	40	in	in	ADP
ftr-299	2719	41	,	,	PUNCT
ftr-299	2719	42	the	the	DET
ftr-299	2719	43	tax	tax	NOUN
ftr-299	2719	44	court	court	NOUN
ftr-299	2719	45	’s	’s	PART
ftr-299	2719	46	opinion	opinion	NOUN
ftr-299	2719	47	,	,	PUNCT
ftr-299	2719	48	which	which	PRON
ftr-299	2719	49	include	include	VERB
ftr-299	2719	50	making	make	VERB
ftr-299	2719	51	fun	fun	NOUN
ftr-299	2719	52	of	of	ADP
ftr-299	2719	53	rogers	roger	NOUN
ftr-299	2719	54	’	'	PUNCT
ftr-299	2719	55	name	name	NOUN
ftr-299	2719	56	,	,	PUNCT
ftr-299	2719	57	as	as	ADP
ftr-299	2719	58	in	in	ADP
ftr-299	2719	59	the	the	DET
ftr-299	2719	60	section	section	NOUN
ftr-299	2719	61	title	title	NOUN
ftr-299	2719	62	‘	'	PUNCT
ftr-299	2719	63	mr	mr	PROPN
ftr-299	2719	64	.	.	PROPN
ftr-299	2719	65	rogers	rogers	PROPN
ftr-299	2719	66	’	'	PUNCT
ftr-299	2719	67	neighborhood	neighborhood	NOUN
ftr-299	2719	68	.	.	PUNCT
ftr-299	2719	69	’	'	PUNCT
ftr-299	2719	70	”	"	PUNCT
ftr-299	2720	1	354	354	NUM
ftr-299	2720	2	florida	florida	PROPN
ftr-299	2720	3	tax	tax	NOUN
ftr-299	2720	4	review	review	NOUN
ftr-299	2720	5	[	[	X
ftr-299	2720	6	vol	vol	NOUN
ftr-299	2720	7	.	.	PUNCT
ftr-299	2721	1	15:5	15:5	NUM
ftr-299	2721	2	b.	b.	NOUN
ftr-299	2721	3	and	and	CCONJ
ftr-299	2721	4	the	the	DET
ftr-299	2721	5	money	money	NOUN
ftr-299	2721	6	hidden	hide	VERB
ftr-299	2721	7	in	in	ADP
ftr-299	2721	8	mr	mr	PROPN
ftr-299	2721	9	.	.	PROPN
ftr-299	2721	10	rogers	rogers	PROPN
ftr-299	2721	11	’	'	PUNCT
ftr-299	2721	12	house	house	PROPN
ftr-299	2721	13	is	be	AUX
ftr-299	2721	14	taxable	taxable	ADJ
ftr-299	2721	15	to	to	ADP
ftr-299	2721	16	him	he	PRON
ftr-299	2721	17	.	.	PUNCT
ftr-299	2722	1	rogers	rogers	PROPN
ftr-299	2722	2	v.	v.	PROPN
ftr-299	2722	3	commissioner	commissioner	PROPN
ftr-299	2722	4	,	,	PUNCT
ftr-299	2722	5	728	728	NUM
ftr-299	2722	6	f.3d	f.3d	NUM
ftr-299	2722	7	673	673	NUM
ftr-299	2722	8	(	(	PUNCT
ftr-299	2722	9	7th	7th	ADJ
ftr-299	2722	10	cir	cir	NOUN
ftr-299	2722	11	.	.	PUNCT
ftr-299	2722	12	8/26/13	8/26/13	NUM
ftr-299	2722	13	)	)	PUNCT
ftr-299	2722	14	.	.	PUNCT
ftr-299	2723	1	john	john	PROPN
ftr-299	2723	2	rogers	rogers	PROPN
ftr-299	2723	3	,	,	PUNCT
ftr-299	2723	4	the	the	DET
ftr-299	2723	5	promoter	promoter	NOUN
ftr-299	2723	6	of	of	ADP
ftr-299	2723	7	the	the	DET
ftr-299	2723	8	dad	dad	NOUN
ftr-299	2723	9	shelter	shelter	NOUN
ftr-299	2723	10	in	in	ADP
ftr-299	2723	11	superior	superior	ADJ
ftr-299	2723	12	trading	trading	NOUN
ftr-299	2723	13	,	,	PUNCT
ftr-299	2723	14	was	be	AUX
ftr-299	2723	15	the	the	DET
ftr-299	2723	16	sole	sole	ADJ
ftr-299	2723	17	shareholder	shareholder	NOUN
ftr-299	2723	18	of	of	ADP
ftr-299	2723	19	an	an	DET
ftr-299	2723	20	s	s	NOUN
ftr-299	2723	21	corporation	corporation	NOUN
ftr-299	2723	22	,	,	PUNCT
ftr-299	2723	23	portfolio	portfolio	NOUN
ftr-299	2723	24	properties	property	NOUN
ftr-299	2723	25	,	,	PUNCT
ftr-299	2723	26	inc	inc	PROPN
ftr-299	2723	27	.	.	PROPN
ftr-299	2723	28	(	(	PUNCT
ftr-299	2723	29	ppi	ppi	NOUN
ftr-299	2723	30	)	)	PUNCT
ftr-299	2723	31	,	,	PUNCT
ftr-299	2723	32	which	which	PRON
ftr-299	2723	33	received	receive	VERB
ftr-299	2723	34	$	$	SYM
ftr-299	2723	35	2.4	2.4	NUM
ftr-299	2723	36	million	million	NUM
ftr-299	2723	37	in	in	ADP
ftr-299	2723	38	payments	payment	NOUN
ftr-299	2723	39	from	from	ADP
ftr-299	2723	40	investors	investor	NOUN
ftr-299	2723	41	in	in	ADP
ftr-299	2723	42	the	the	DET
ftr-299	2723	43	dad	dad	NOUN
ftr-299	2723	44	shelter	shelter	NOUN
ftr-299	2723	45	.	.	PUNCT
ftr-299	2724	1	of	of	ADP
ftr-299	2724	2	that	that	DET
ftr-299	2724	3	money	money	NOUN
ftr-299	2724	4	,	,	PUNCT
ftr-299	2724	5	$	$	SYM
ftr-299	2724	6	1.2	1.2	NUM
ftr-299	2724	7	million	million	NUM
ftr-299	2724	8	was	be	AUX
ftr-299	2724	9	transferred	transfer	VERB
ftr-299	2724	10	to	to	ADP
ftr-299	2724	11	the	the	DET
ftr-299	2724	12	llc	llc	NOUN
ftr-299	2724	13	that	that	PRON
ftr-299	2724	14	was	be	AUX
ftr-299	2724	15	the	the	DET
ftr-299	2724	16	general	general	ADJ
ftr-299	2724	17	partner	partner	NOUN
ftr-299	2724	18	in	in	ADP
ftr-299	2724	19	the	the	DET
ftr-299	2724	20	shelter	shelter	NOUN
ftr-299	2724	21	as	as	ADP
ftr-299	2724	22	the	the	DET
ftr-299	2724	23	purchase	purchase	NOUN
ftr-299	2724	24	price	price	NOUN
ftr-299	2724	25	for	for	ADP
ftr-299	2724	26	the	the	DET
ftr-299	2724	27	depreciated	depreciate	VERB
ftr-299	2724	28	receivables	receivables	NOUN
ftr-299	2724	29	used	use	VERB
ftr-299	2724	30	in	in	ADP
ftr-299	2724	31	the	the	DET
ftr-299	2724	32	shelter	shelter	NOUN
ftr-299	2724	33	.	.	PUNCT
ftr-299	2725	1	rogers	rogers	PROPN
ftr-299	2725	2	argued	argue	VERB
ftr-299	2725	3	that	that	SCONJ
ftr-299	2725	4	the	the	DET
ftr-299	2725	5	full	full	ADJ
ftr-299	2725	6	$	$	SYM
ftr-299	2725	7	2.4	2.4	NUM
ftr-299	2725	8	million	million	NUM
ftr-299	2725	9	was	be	AUX
ftr-299	2725	10	held	hold	VERB
ftr-299	2725	11	in	in	ADP
ftr-299	2725	12	trust	trust	NOUN
ftr-299	2725	13	for	for	ADP
ftr-299	2725	14	the	the	DET
ftr-299	2725	15	shelter	shelter	NOUN
ftr-299	2725	16	partnership	partnership	PROPN
ftr-299	2725	17	,	,	PUNCT
ftr-299	2725	18	warwick	warwick	PROPN
ftr-299	2725	19	.	.	PUNCT
ftr-299	2726	1	the	the	DET
ftr-299	2726	2	seventh	seventh	ADJ
ftr-299	2726	3	circuit	circuit	NOUN
ftr-299	2726	4	(	(	PUNCT
ftr-299	2726	5	judge	judge	NOUN
ftr-299	2726	6	posner	posner	NOUN
ftr-299	2726	7	)	)	PUNCT
ftr-299	2726	8	agreed	agree	VERB
ftr-299	2726	9	that	that	SCONJ
ftr-299	2726	10	the	the	DET
ftr-299	2726	11	money	money	NOUN
ftr-299	2726	12	actually	actually	ADV
ftr-299	2726	13	transferred	transfer	VERB
ftr-299	2726	14	to	to	ADP
ftr-299	2726	15	warwick	warwick	PROPN
ftr-299	2726	16	was	be	AUX
ftr-299	2726	17	received	receive	VERB
ftr-299	2726	18	by	by	ADP
ftr-299	2726	19	ppi	ppi	PRON
ftr-299	2726	20	impressed	impressed	ADJ
ftr-299	2726	21	with	with	ADP
ftr-299	2726	22	a	a	DET
ftr-299	2726	23	fiduciary	fiduciary	ADJ
ftr-299	2726	24	obligation	obligation	NOUN
ftr-299	2726	25	and	and	CCONJ
ftr-299	2726	26	therefore	therefore	ADV
ftr-299	2726	27	not	not	PART
ftr-299	2726	28	taxable	taxable	ADJ
ftr-299	2726	29	to	to	ADP
ftr-299	2726	30	ppi	ppi	PROPN
ftr-299	2726	31	.	.	PUNCT
ftr-299	2727	1	however	however	ADV
ftr-299	2727	2	,	,	PUNCT
ftr-299	2727	3	the	the	DET
ftr-299	2727	4	court	court	NOUN
ftr-299	2727	5	stated	state	VERB
ftr-299	2727	6	that	that	SCONJ
ftr-299	2727	7	the	the	DET
ftr-299	2727	8	tax	tax	NOUN
ftr-299	2727	9	court	court	NOUN
ftr-299	2727	10	was	be	AUX
ftr-299	2727	11	not	not	PART
ftr-299	2727	12	required	require	VERB
ftr-299	2727	13	to	to	PART
ftr-299	2727	14	believe	believe	VERB
ftr-299	2727	15	rogers	roger	NOUN
ftr-299	2727	16	’	'	PUNCT
ftr-299	2727	17	testimony	testimony	NOUN
ftr-299	2727	18	that	that	SCONJ
ftr-299	2727	19	the	the	DET
ftr-299	2727	20	funds	fund	NOUN
ftr-299	2727	21	not	not	PART
ftr-299	2727	22	transferred	transfer	VERB
ftr-299	2727	23	to	to	ADP
ftr-299	2727	24	warwick	warwick	PROPN
ftr-299	2727	25	were	be	AUX
ftr-299	2727	26	held	hold	VERB
ftr-299	2727	27	in	in	ADP
ftr-299	2727	28	trust	trust	NOUN
ftr-299	2727	29	.	.	PUNCT
ftr-299	2728	1	the	the	DET
ftr-299	2728	2	tax	tax	NOUN
ftr-299	2728	3	court	court	NOUN
ftr-299	2728	4	’s	’s	PART
ftr-299	2728	5	conclusion	conclusion	NOUN
ftr-299	2728	6	was	be	AUX
ftr-299	2728	7	bolstered	bolster	VERB
ftr-299	2728	8	by	by	ADP
ftr-299	2728	9	the	the	DET
ftr-299	2728	10	fact	fact	NOUN
ftr-299	2728	11	that	that	SCONJ
ftr-299	2728	12	a	a	DET
ftr-299	2728	13	portion	portion	NOUN
ftr-299	2728	14	of	of	ADP
ftr-299	2728	15	the	the	DET
ftr-299	2728	16	funds	fund	NOUN
ftr-299	2728	17	was	be	AUX
ftr-299	2728	18	distributed	distribute	VERB
ftr-299	2728	19	to	to	ADP
ftr-299	2728	20	rogers	rogers	PROPN
ftr-299	2728	21	.	.	PUNCT
ftr-299	2729	1	judge	judge	PROPN
ftr-299	2729	2	posner	posner	PROPN
ftr-299	2729	3	also	also	ADV
ftr-299	2729	4	remarked	remark	VERB
ftr-299	2729	5	on	on	ADP
ftr-299	2729	6	the	the	DET
ftr-299	2729	7	“	"	PUNCT
ftr-299	2729	8	minuteness	minuteness	NOUN
ftr-299	2729	9	”	"	PUNCT
ftr-299	2729	10	of	of	ADP
ftr-299	2729	11	the	the	DET
ftr-299	2729	12	$	$	SYM
ftr-299	2729	13	500	500	NUM
ftr-299	2729	14	§	§	PROPN
ftr-299	2729	15	6662	6662	NUM
ftr-299	2729	16	penalty	penalty	NOUN
ftr-299	2729	17	imposed	impose	VERB
ftr-299	2729	18	on	on	ADP
ftr-299	2729	19	rogers	roger	NOUN
ftr-299	2729	20	’	'	PUNCT
ftr-299	2729	21	$	$	SYM
ftr-299	2729	22	269,107	269,107	NUM
ftr-299	2729	23	tax	tax	NOUN
ftr-299	2729	24	deficiency	deficiency	NOUN
ftr-299	2729	25	.	.	PUNCT
ftr-299	2730	1	c.	c.	NOUN
ftr-299	2731	1	the	the	DET
ftr-299	2731	2	tax	tax	NOUN
ftr-299	2731	3	court	court	NOUN
ftr-299	2731	4	again	again	ADV
ftr-299	2731	5	finds	find	VERB
ftr-299	2731	6	a	a	DET
ftr-299	2731	7	disguised	disguised	ADJ
ftr-299	2731	8	sale	sale	NOUN
ftr-299	2731	9	in	in	ADP
ftr-299	2731	10	the	the	DET
ftr-299	2731	11	dad	dad	NOUN
ftr-299	2731	12	transaction	transaction	NOUN
ftr-299	2731	13	.	.	PUNCT
ftr-299	2732	1	buyuk	buyuk	PROPN
ftr-299	2732	2	l.l.c	l.l.c	PROPN
ftr-299	2732	3	.	.	PUNCT
ftr-299	2733	1	v.	v.	PROPN
ftr-299	2733	2	commissioner	commissioner	PROPN
ftr-299	2733	3	,	,	PUNCT
ftr-299	2733	4	t.c	t.c	PROPN
ftr-299	2733	5	.	.	PROPN
ftr-299	2733	6	memo	memo	NOUN
ftr-299	2733	7	.	.	PUNCT
ftr-299	2734	1	2013	2013	NUM
ftr-299	2734	2	-	-	SYM
ftr-299	2734	3	253	253	NUM
ftr-299	2734	4	(	(	PUNCT
ftr-299	2734	5	11/6/13	11/6/13	NUM
ftr-299	2734	6	)	)	PUNCT
ftr-299	2734	7	.	.	PUNCT
ftr-299	2735	1	judge	judge	PROPN
ftr-299	2735	2	laro	laro	PROPN
ftr-299	2735	3	held	hold	VERB
ftr-299	2735	4	that	that	SCONJ
ftr-299	2735	5	the	the	DET
ftr-299	2735	6	dad	dad	NOUN
ftr-299	2735	7	(	(	PUNCT
ftr-299	2735	8	distressed	distressed	ADJ
ftr-299	2735	9	debt	debt	NOUN
ftr-299	2735	10	structure	structure	NOUN
ftr-299	2735	11	)	)	PUNCT
ftr-299	2735	12	marketed	market	VERB
ftr-299	2735	13	by	by	ADP
ftr-299	2735	14	bdo	bdo	NOUN
ftr-299	2735	15	seidman	seidman	PROPN
ftr-299	2735	16	failed	fail	VERB
ftr-299	2735	17	to	to	PART
ftr-299	2735	18	provide	provide	VERB
ftr-299	2735	19	its	its	PRON
ftr-299	2735	20	promised	promise	VERB
ftr-299	2735	21	basis	basis	NOUN
ftr-299	2735	22	step	step	NOUN
ftr-299	2735	23	up	up	ADP
ftr-299	2735	24	under	under	ADP
ftr-299	2735	25	alternative	alternative	ADJ
ftr-299	2735	26	holdings	holding	NOUN
ftr-299	2735	27	that	that	PRON
ftr-299	2735	28	the	the	DET
ftr-299	2735	29	acquisition	acquisition	NOUN
ftr-299	2735	30	of	of	ADP
ftr-299	2735	31	high	high	ADJ
ftr-299	2735	32	–	–	PUNCT
ftr-299	2735	33	basis	basis	NOUN
ftr-299	2735	34	,	,	PUNCT
ftr-299	2735	35	low	low	ADJ
ftr-299	2735	36	-	-	PUNCT
ftr-299	2735	37	value	value	NOUN
ftr-299	2735	38	receivables	receivables	NOUN
ftr-299	2735	39	was	be	AUX
ftr-299	2735	40	a	a	DET
ftr-299	2735	41	disguised	disguised	ADJ
ftr-299	2735	42	sale	sale	NOUN
ftr-299	2735	43	under	under	ADP
ftr-299	2735	44	§	§	PROPN
ftr-299	2735	45	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-299	2735	46	)	)	PUNCT
ftr-299	2735	47	,	,	PUNCT
ftr-299	2735	48	the	the	DET
ftr-299	2735	49	transaction	transaction	NOUN
ftr-299	2735	50	was	be	AUX
ftr-299	2735	51	in	in	ADP
ftr-299	2735	52	substance	substance	NOUN
ftr-299	2735	53	an	an	DET
ftr-299	2735	54	installment	installment	NOUN
ftr-299	2735	55	sale	sale	NOUN
ftr-299	2735	56	of	of	ADP
ftr-299	2735	57	the	the	DET
ftr-299	2735	58	receivables	receivables	NOUN
ftr-299	2735	59	,	,	PUNCT
ftr-299	2735	60	and	and	CCONJ
ftr-299	2735	61	the	the	DET
ftr-299	2735	62	transaction	transaction	NOUN
ftr-299	2735	63	lacked	lack	VERB
ftr-299	2735	64	economic	economic	ADJ
ftr-299	2735	65	substance	substance	NOUN
ftr-299	2735	66	.	.	PUNCT
ftr-299	2736	1	under	under	ADP
ftr-299	2736	2	the	the	DET
ftr-299	2736	3	dad	dad	NOUN
ftr-299	2736	4	structure	structure	VERB
ftr-299	2736	5	a	a	DET
ftr-299	2736	6	russian	russian	ADJ
ftr-299	2736	7	utility	utility	NOUN
ftr-299	2736	8	company	company	NOUN
ftr-299	2736	9	,	,	PUNCT
ftr-299	2736	10	saratov	saratov	PROPN
ftr-299	2736	11	,	,	PUNCT
ftr-299	2736	12	transferred	transfer	VERB
ftr-299	2736	13	distressed	distressed	ADJ
ftr-299	2736	14	receivables	receivables	NOUN
ftr-299	2736	15	to	to	ADP
ftr-299	2736	16	an	an	DET
ftr-299	2736	17	llc	llc	NOUN
ftr-299	2736	18	formed	form	VERB
ftr-299	2736	19	with	with	ADP
ftr-299	2736	20	gramercy	gramercy	PROPN
ftr-299	2736	21	advisors	advisors	PROPN
ftr-299	2736	22	llc	llc	PROPN
ftr-299	2736	23	in	in	ADP
ftr-299	2736	24	exchange	exchange	NOUN
ftr-299	2736	25	for	for	ADP
ftr-299	2736	26	a	a	DET
ftr-299	2736	27	partnership	partnership	NOUN
ftr-299	2736	28	interest	interest	NOUN
ftr-299	2736	29	in	in	ADP
ftr-299	2736	30	the	the	DET
ftr-299	2736	31	llc	llc	PROPN
ftr-299	2736	32	.	.	PUNCT
ftr-299	2737	1	this	this	DET
ftr-299	2737	2	master	master	PROPN
ftr-299	2737	3	llc	llc	PROPN
ftr-299	2737	4	then	then	ADV
ftr-299	2737	5	transferred	transfer	VERB
ftr-299	2737	6	its	its	PRON
ftr-299	2737	7	interest	interest	NOUN
ftr-299	2737	8	in	in	ADP
ftr-299	2737	9	the	the	DET
ftr-299	2737	10	receivables	receivables	NOUN
ftr-299	2737	11	to	to	ADP
ftr-299	2737	12	a	a	DET
ftr-299	2737	13	second	second	ADJ
ftr-299	2737	14	llc	llc	NOUN
ftr-299	2737	15	in	in	ADP
ftr-299	2737	16	exchange	exchange	NOUN
ftr-299	2737	17	for	for	ADP
ftr-299	2737	18	a	a	DET
ftr-299	2737	19	membership	membership	NOUN
ftr-299	2737	20	interest	interest	NOUN
ftr-299	2737	21	in	in	ADP
ftr-299	2737	22	the	the	DET
ftr-299	2737	23	second	second	ADJ
ftr-299	2737	24	llc	llc	PROPN
ftr-299	2737	25	.	.	PUNCT
ftr-299	2738	1	gramercy	gramercy	PROPN
ftr-299	2738	2	was	be	AUX
ftr-299	2738	3	a	a	DET
ftr-299	2738	4	one	one	NUM
ftr-299	2738	5	percent	percent	NOUN
ftr-299	2738	6	member	member	NOUN
ftr-299	2738	7	of	of	ADP
ftr-299	2738	8	the	the	DET
ftr-299	2738	9	second	second	ADJ
ftr-299	2738	10	llc	llc	PROPN
ftr-299	2738	11	.	.	PUNCT
ftr-299	2739	1	the	the	DET
ftr-299	2739	2	tax	tax	NOUN
ftr-299	2739	3	shelter	shelter	NOUN
ftr-299	2739	4	investor	investor	NOUN
ftr-299	2739	5	would	would	AUX
ftr-299	2739	6	acquire	acquire	VERB
ftr-299	2739	7	a	a	DET
ftr-299	2739	8	90	90	NUM
ftr-299	2739	9	percent	percent	NOUN
ftr-299	2739	10	interest	interest	NOUN
ftr-299	2739	11	in	in	ADP
ftr-299	2739	12	the	the	DET
ftr-299	2739	13	second	second	ADJ
ftr-299	2739	14	llc	llc	NOUN
ftr-299	2739	15	for	for	ADP
ftr-299	2739	16	cash	cash	NOUN
ftr-299	2739	17	.	.	PUNCT
ftr-299	2740	1	after	after	ADP
ftr-299	2740	2	the	the	DET
ftr-299	2740	3	cash	cash	NOUN
ftr-299	2740	4	contribution	contribution	NOUN
ftr-299	2740	5	the	the	DET
ftr-299	2740	6	russian	russian	ADJ
ftr-299	2740	7	company	company	NOUN
ftr-299	2740	8	was	be	AUX
ftr-299	2740	9	redeemed	redeem	VERB
ftr-299	2740	10	from	from	ADP
ftr-299	2740	11	the	the	DET
ftr-299	2740	12	master	master	NOUN
ftr-299	2740	13	llc	llc	NOUN
ftr-299	2740	14	for	for	ADP
ftr-299	2740	15	cash	cash	NOUN
ftr-299	2740	16	.	.	PUNCT
ftr-299	2741	1	the	the	DET
ftr-299	2741	2	second	second	ADJ
ftr-299	2741	3	level	level	NOUN
ftr-299	2741	4	llc	llc	NOUN
ftr-299	2741	5	would	would	AUX
ftr-299	2741	6	transfer	transfer	VERB
ftr-299	2741	7	the	the	DET
ftr-299	2741	8	receivables	receivables	NOUN
ftr-299	2741	9	to	to	ADP
ftr-299	2741	10	a	a	DET
ftr-299	2741	11	third	third	ADJ
ftr-299	2741	12	level	level	NOUN
ftr-299	2741	13	llc	llc	NOUN
ftr-299	2741	14	for	for	ADP
ftr-299	2741	15	a	a	DET
ftr-299	2741	16	99	99	NUM
ftr-299	2741	17	percent	percent	NOUN
ftr-299	2741	18	interest	interest	NOUN
ftr-299	2741	19	in	in	ADP
ftr-299	2741	20	that	that	DET
ftr-299	2741	21	entity	entity	NOUN
ftr-299	2741	22	.	.	PUNCT
ftr-299	2742	1	the	the	DET
ftr-299	2742	2	third	third	ADJ
ftr-299	2742	3	level	level	NOUN
ftr-299	2742	4	llc	llc	NOUN
ftr-299	2742	5	would	would	AUX
ftr-299	2742	6	then	then	ADV
ftr-299	2742	7	exchange	exchange	VERB
ftr-299	2742	8	the	the	DET
ftr-299	2742	9	receivables	receivables	NOUN
ftr-299	2742	10	for	for	ADP
ftr-299	2742	11	interests	interest	NOUN
ftr-299	2742	12	in	in	ADP
ftr-299	2742	13	other	other	ADJ
ftr-299	2742	14	gramercy	gramercy	NOUN
ftr-299	2742	15	assets	asset	NOUN
ftr-299	2742	16	and	and	CCONJ
ftr-299	2742	17	claim	claim	VERB
ftr-299	2742	18	a	a	DET
ftr-299	2742	19	loss	loss	NOUN
ftr-299	2742	20	,	,	PUNCT
ftr-299	2742	21	which	which	PRON
ftr-299	2742	22	was	be	AUX
ftr-299	2742	23	passed	pass	VERB
ftr-299	2742	24	through	through	ADP
ftr-299	2742	25	to	to	ADP
ftr-299	2742	26	the	the	DET
ftr-299	2742	27	tax	tax	NOUN
ftr-299	2742	28	shelter	shelter	NOUN
ftr-299	2742	29	investor	investor	NOUN
ftr-299	2742	30	.	.	PUNCT
ftr-299	2743	1			X
ftr-299	2743	2	section	section	NOUN
ftr-299	2743	3	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-299	2743	4	)	)	PUNCT
ftr-299	2743	5	.	.	PUNCT
ftr-299	2744	1	as	as	SCONJ
ftr-299	2744	2	it	it	PRON
ftr-299	2744	3	held	hold	VERB
ftr-299	2744	4	in	in	ADP
ftr-299	2744	5	superior	superior	ADJ
ftr-299	2744	6	trading	trading	NOUN
ftr-299	2744	7	llc	llc	PROPN
ftr-299	2744	8	v.	v.	PROPN
ftr-299	2744	9	commissioner	commissioner	PROPN
ftr-299	2744	10	,	,	PUNCT
ftr-299	2744	11	137	137	NUM
ftr-299	2744	12	t.c	t.c	NOUN
ftr-299	2744	13	.	.	PROPN
ftr-299	2744	14	70	70	NUM
ftr-299	2744	15	(	(	PUNCT
ftr-299	2744	16	2011	2011	NUM
ftr-299	2744	17	)	)	PUNCT
ftr-299	2744	18	,	,	PUNCT
ftr-299	2744	19	aff’d	aff’d	VERB
ftr-299	2744	20	,	,	PUNCT
ftr-299	2744	21	728	728	NUM
ftr-299	2744	22	f.3d	f.3d	NUM
ftr-299	2744	23	676	676	NUM
ftr-299	2744	24	(	(	PUNCT
ftr-299	2744	25	7th	7th	ADJ
ftr-299	2744	26	cir	cir	NOUN
ftr-299	2744	27	.	.	PUNCT
ftr-299	2745	1	8/26/13	8/26/13	NUM
ftr-299	2745	2	)	)	PUNCT
ftr-299	2745	3	,	,	PUNCT
ftr-299	2745	4	the	the	DET
ftr-299	2745	5	court	court	NOUN
ftr-299	2745	6	concluded	conclude	VERB
ftr-299	2745	7	that	that	SCONJ
ftr-299	2745	8	the	the	DET
ftr-299	2745	9	transfer	transfer	NOUN
ftr-299	2745	10	of	of	ADP
ftr-299	2745	11	receivables	receivables	NOUN
ftr-299	2745	12	by	by	ADP
ftr-299	2745	13	the	the	DET
ftr-299	2745	14	russian	russian	ADJ
ftr-299	2745	15	company	company	NOUN
ftr-299	2745	16	to	to	ADP
ftr-299	2745	17	the	the	DET
ftr-299	2745	18	master	master	PROPN
ftr-299	2745	19	llc	llc	PROPN
ftr-299	2745	20	was	be	AUX
ftr-299	2745	21	a	a	DET
ftr-299	2745	22	transfer	transfer	NOUN
ftr-299	2745	23	of	of	ADP
ftr-299	2745	24	property	property	NOUN
ftr-299	2745	25	followed	follow	VERB
ftr-299	2745	26	by	by	ADP
ftr-299	2745	27	the	the	DET
ftr-299	2745	28	related	relate	VERB
ftr-299	2745	29	distribution	distribution	NOUN
ftr-299	2745	30	of	of	ADP
ftr-299	2745	31	cash	cash	NOUN
ftr-299	2745	32	treated	treat	VERB
ftr-299	2745	33	as	as	ADP
ftr-299	2745	34	a	a	DET
ftr-299	2745	35	disguised	disguised	ADJ
ftr-299	2745	36	sale	sale	NOUN
ftr-299	2745	37	under	under	ADP
ftr-299	2745	38	§	§	PROPN
ftr-299	2745	39	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-299	2745	40	)	)	PUNCT
ftr-299	2745	41	.	.	PUNCT
ftr-299	2746	1	this	this	PRON
ftr-299	2746	2	resulted	result	VERB
ftr-299	2746	3	in	in	ADP
ftr-299	2746	4	a	a	DET
ftr-299	2746	5	basis	basis	NOUN
ftr-299	2746	6	for	for	ADP
ftr-299	2746	7	the	the	DET
ftr-299	2746	8	receivables	receivables	NOUN
ftr-299	2746	9	in	in	ADP
ftr-299	2746	10	the	the	DET
ftr-299	2746	11	llc	llc	PROPN
ftr-299	2746	12	equivalent	equivalent	NOUN
ftr-299	2746	13	to	to	ADP
ftr-299	2746	14	the	the	DET
ftr-299	2746	15	cash	cash	NOUN
ftr-299	2746	16	2014	2014	NUM
ftr-299	2746	17	]	]	PUNCT
ftr-299	2746	18	recent	recent	ADJ
ftr-299	2746	19	developments	development	NOUN
ftr-299	2746	20	in	in	ADP
ftr-299	2746	21	federal	federal	ADJ
ftr-299	2746	22	income	income	NOUN
ftr-299	2746	23	taxation	taxation	NOUN
ftr-299	2746	24	355	355	NUM
ftr-299	2746	25	distributed	distribute	VERB
ftr-299	2746	26	to	to	ADP
ftr-299	2746	27	the	the	DET
ftr-299	2746	28	russian	russian	ADJ
ftr-299	2746	29	company	company	NOUN
ftr-299	2746	30	rather	rather	ADV
ftr-299	2746	31	than	than	ADP
ftr-299	2746	32	the	the	DET
ftr-299	2746	33	company	company	NOUN
ftr-299	2746	34	’s	’s	PART
ftr-299	2746	35	higher	high	ADJ
ftr-299	2746	36	basis	basis	NOUN
ftr-299	2746	37	.	.	PUNCT
ftr-299	2747	1	the	the	DET
ftr-299	2747	2	court	court	NOUN
ftr-299	2747	3	cited	cite	VERB
ftr-299	2747	4	the	the	DET
ftr-299	2747	5	two	two	NUM
ftr-299	2747	6	-	-	PUNCT
ftr-299	2747	7	year	year	NOUN
ftr-299	2747	8	presumption	presumption	NOUN
ftr-299	2747	9	of	of	ADP
ftr-299	2747	10	reg	reg	NOUN
ftr-299	2747	11	.	.	PUNCT
ftr-299	2748	1	§	§	PROPN
ftr-299	2748	2	1.707	1.707	NUM
ftr-299	2748	3	-	-	SYM
ftr-299	2748	4	3(c	3(c	NUM
ftr-299	2748	5	)	)	PUNCT
ftr-299	2748	6	,	,	PUNCT
ftr-299	2748	7	which	which	PRON
ftr-299	2748	8	the	the	DET
ftr-299	2748	9	taxpayer	taxpayer	NOUN
ftr-299	2748	10	failed	fail	VERB
ftr-299	2748	11	to	to	PART
ftr-299	2748	12	overcome	overcome	VERB
ftr-299	2748	13	.	.	PUNCT
ftr-299	2749	1	the	the	DET
ftr-299	2749	2	court	court	NOUN
ftr-299	2749	3	also	also	ADV
ftr-299	2749	4	indicated	indicate	VERB
ftr-299	2749	5	that	that	SCONJ
ftr-299	2749	6	the	the	DET
ftr-299	2749	7	contribution	contribution	NOUN
ftr-299	2749	8	and	and	CCONJ
ftr-299	2749	9	cash	cash	NOUN
ftr-299	2749	10	distribution	distribution	NOUN
ftr-299	2749	11	were	be	AUX
ftr-299	2749	12	“	"	PUNCT
ftr-299	2749	13	reciprocal	reciprocal	ADJ
ftr-299	2749	14	transfers	transfer	NOUN
ftr-299	2749	15	.	.	PUNCT
ftr-299	2749	16	”	"	PUNCT
ftr-299	2750	1	further	far	ADV
ftr-299	2750	2	,	,	PUNCT
ftr-299	2750	3	the	the	DET
ftr-299	2750	4	court	court	NOUN
ftr-299	2750	5	found	find	VERB
ftr-299	2750	6	that	that	SCONJ
ftr-299	2750	7	the	the	DET
ftr-299	2750	8	receivables	receivables	NOUN
ftr-299	2750	9	were	be	AUX
ftr-299	2750	10	not	not	PART
ftr-299	2750	11	at	at	ADP
ftr-299	2750	12	risk	risk	NOUN
ftr-299	2750	13	in	in	ADP
ftr-299	2750	14	the	the	DET
ftr-299	2750	15	master	master	NOUN
ftr-299	2750	16	llc	llc	PROPN
ftr-299	2750	17	and	and	CCONJ
ftr-299	2750	18	the	the	DET
ftr-299	2750	19	cash	cash	NOUN
ftr-299	2750	20	transfers	transfer	NOUN
ftr-299	2750	21	to	to	ADP
ftr-299	2750	22	the	the	DET
ftr-299	2750	23	russian	russian	ADJ
ftr-299	2750	24	company	company	NOUN
ftr-299	2750	25	bore	bear	VERB
ftr-299	2750	26	no	no	DET
ftr-299	2750	27	relationship	relationship	NOUN
ftr-299	2750	28	to	to	ADP
ftr-299	2750	29	the	the	DET
ftr-299	2750	30	entrepreneurial	entrepreneurial	ADJ
ftr-299	2750	31	risks	risk	NOUN
ftr-299	2750	32	of	of	ADP
ftr-299	2750	33	the	the	DET
ftr-299	2750	34	partnership	partnership	NOUN
ftr-299	2750	35	operations	operation	NOUN
ftr-299	2750	36	.	.	PUNCT
ftr-299	2751	1	the	the	DET
ftr-299	2751	2	court	court	NOUN
ftr-299	2751	3	also	also	ADV
ftr-299	2751	4	pointed	point	VERB
ftr-299	2751	5	out	out	ADP
ftr-299	2751	6	that	that	SCONJ
ftr-299	2751	7	the	the	DET
ftr-299	2751	8	collection	collection	NOUN
ftr-299	2751	9	of	of	ADP
ftr-299	2751	10	the	the	DET
ftr-299	2751	11	receivables	receivables	NOUN
ftr-299	2751	12	was	be	AUX
ftr-299	2751	13	reassigned	reassign	VERB
ftr-299	2751	14	to	to	ADP
ftr-299	2751	15	the	the	DET
ftr-299	2751	16	russian	russian	ADJ
ftr-299	2751	17	company	company	NOUN
ftr-299	2751	18	so	so	SCONJ
ftr-299	2751	19	that	that	SCONJ
ftr-299	2751	20	gramercy	gramercy	PROPN
ftr-299	2751	21	’s	’s	PART
ftr-299	2751	22	lack	lack	NOUN
ftr-299	2751	23	of	of	ADP
ftr-299	2751	24	due	due	ADJ
ftr-299	2751	25	diligence	diligence	NOUN
ftr-299	2751	26	with	with	ADP
ftr-299	2751	27	respect	respect	NOUN
ftr-299	2751	28	to	to	ADP
ftr-299	2751	29	the	the	DET
ftr-299	2751	30	collectability	collectability	NOUN
ftr-299	2751	31	of	of	ADP
ftr-299	2751	32	the	the	DET
ftr-299	2751	33	receivables	receivables	NOUN
ftr-299	2751	34	indicated	indicate	VERB
ftr-299	2751	35	that	that	SCONJ
ftr-299	2751	36	gramercy	gramercy	PROPN
ftr-299	2751	37	was	be	AUX
ftr-299	2751	38	never	never	ADV
ftr-299	2751	39	serious	serious	ADJ
ftr-299	2751	40	about	about	ADP
ftr-299	2751	41	collecting	collect	VERB
ftr-299	2751	42	in	in	ADP
ftr-299	2751	43	order	order	NOUN
ftr-299	2751	44	to	to	PART
ftr-299	2751	45	derive	derive	VERB
ftr-299	2751	46	a	a	DET
ftr-299	2751	47	joint	joint	ADJ
ftr-299	2751	48	profit	profit	NOUN
ftr-299	2751	49	on	on	ADP
ftr-299	2751	50	the	the	DET
ftr-299	2751	51	transaction	transaction	NOUN
ftr-299	2751	52	.	.	PUNCT
ftr-299	2752	1	rather	rather	ADV
ftr-299	2752	2	than	than	ADP
ftr-299	2752	3	conducting	conduct	VERB
ftr-299	2752	4	a	a	DET
ftr-299	2752	5	detailed	detailed	ADJ
ftr-299	2752	6	analysis	analysis	NOUN
ftr-299	2752	7	of	of	ADP
ftr-299	2752	8	the	the	DET
ftr-299	2752	9	10	10	NUM
ftr-299	2752	10	facts	fact	NOUN
ftr-299	2752	11	and	and	CCONJ
ftr-299	2752	12	circumstances	circumstance	NOUN
ftr-299	2752	13	enumerated	enumerate	VERB
ftr-299	2752	14	in	in	ADP
ftr-299	2752	15	reg	reg	NOUN
ftr-299	2752	16	.	.	PUNCT
ftr-299	2753	1	§	§	PROPN
ftr-299	2753	2	1.707	1.707	NUM
ftr-299	2753	3	-	-	SYM
ftr-299	2753	4	3(f	3(f	NUM
ftr-299	2753	5	)	)	PUNCT
ftr-299	2754	1	,	,	PUNCT
ftr-299	2754	2	the	the	DET
ftr-299	2754	3	court	court	NOUN
ftr-299	2754	4	stated	state	VERB
ftr-299	2754	5	that	that	SCONJ
ftr-299	2754	6	,	,	PUNCT
ftr-299	2754	7	“	"	PUNCT
ftr-299	2754	8	the	the	DET
ftr-299	2754	9	crucial	crucial	ADJ
ftr-299	2754	10	and	and	CCONJ
ftr-299	2754	11	common	common	ADJ
ftr-299	2754	12	theme	theme	NOUN
ftr-299	2754	13	to	to	PART
ftr-299	2754	14	be	be	AUX
ftr-299	2754	15	gleaned	glean	VERB
ftr-299	2754	16	from	from	ADP
ftr-299	2754	17	the	the	DET
ftr-299	2754	18	10	10	NUM
ftr-299	2754	19	facts	fact	NOUN
ftr-299	2754	20	and	and	CCONJ
ftr-299	2754	21	circumstances	circumstance	NOUN
ftr-299	2754	22	in	in	ADP
ftr-299	2754	23	the	the	DET
ftr-299	2754	24	regulations	regulation	NOUN
ftr-299	2754	25	and	and	CCONJ
ftr-299	2754	26	their	their	PRON
ftr-299	2754	27	examples	example	NOUN
ftr-299	2754	28	is	be	AUX
ftr-299	2754	29	that	that	SCONJ
ftr-299	2754	30	if	if	SCONJ
ftr-299	2754	31	,	,	PUNCT
ftr-299	2754	32	at	at	ADP
ftr-299	2754	33	the	the	DET
ftr-299	2754	34	time	time	NOUN
ftr-299	2754	35	of	of	ADP
ftr-299	2754	36	the	the	DET
ftr-299	2754	37	earlier	early	ADJ
ftr-299	2754	38	transfer	transfer	NOUN
ftr-299	2754	39	,	,	PUNCT
ftr-299	2754	40	it	it	PRON
ftr-299	2754	41	was	be	AUX
ftr-299	2754	42	reasonably	reasonably	ADV
ftr-299	2754	43	certain	certain	ADJ
ftr-299	2754	44	that	that	SCONJ
ftr-299	2754	45	the	the	DET
ftr-299	2754	46	transferor	transferor	NOUN
ftr-299	2754	47	would	would	AUX
ftr-299	2754	48	receive	receive	VERB
ftr-299	2754	49	cash	cash	NOUN
ftr-299	2754	50	or	or	CCONJ
ftr-299	2754	51	other	other	ADJ
ftr-299	2754	52	consideration	consideration	NOUN
ftr-299	2754	53	for	for	ADP
ftr-299	2754	54	the	the	DET
ftr-299	2754	55	property	property	NOUN
ftr-299	2754	56	transferred	transfer	VERB
ftr-299	2754	57	of	of	ADP
ftr-299	2754	58	an	an	DET
ftr-299	2754	59	amount	amount	NOUN
ftr-299	2754	60	determinable	determinable	ADJ
ftr-299	2754	61	with	with	ADP
ftr-299	2754	62	reasonably	reasonably	ADV
ftr-299	2754	63	certainty	certainty	NOUN
ftr-299	2754	64	,	,	PUNCT
ftr-299	2754	65	the	the	DET
ftr-299	2754	66	related	related	ADJ
ftr-299	2754	67	transfers	transfer	NOUN
ftr-299	2754	68	will	will	AUX
ftr-299	2754	69	be	be	AUX
ftr-299	2754	70	reclassified	reclassify	VERB
ftr-299	2754	71	as	as	ADP
ftr-299	2754	72	a	a	DET
ftr-299	2754	73	sale	sale	NOUN
ftr-299	2754	74	.	.	PUNCT
ftr-299	2754	75	”	"	PUNCT
ftr-299	2755	1			DET
ftr-299	2755	2	substance	substance	NOUN
ftr-299	2755	3	over	over	ADP
ftr-299	2755	4	form	form	NOUN
ftr-299	2755	5	and	and	CCONJ
ftr-299	2755	6	step	step	NOUN
ftr-299	2755	7	transaction	transaction	NOUN
ftr-299	2755	8	.	.	PUNCT
ftr-299	2756	1	using	use	VERB
ftr-299	2756	2	a	a	DET
ftr-299	2756	3	similar	similar	ADJ
ftr-299	2756	4	analysis	analysis	NOUN
ftr-299	2756	5	the	the	DET
ftr-299	2756	6	court	court	NOUN
ftr-299	2756	7	held	hold	VERB
ftr-299	2756	8	that	that	SCONJ
ftr-299	2756	9	the	the	DET
ftr-299	2756	10	substance	substance	NOUN
ftr-299	2756	11	of	of	ADP
ftr-299	2756	12	the	the	DET
ftr-299	2756	13	whole	whole	ADJ
ftr-299	2756	14	transaction	transaction	NOUN
ftr-299	2756	15	,	,	PUNCT
ftr-299	2756	16	including	include	VERB
ftr-299	2756	17	the	the	DET
ftr-299	2756	18	contribution	contribution	NOUN
ftr-299	2756	19	and	and	CCONJ
ftr-299	2756	20	distribution	distribution	NOUN
ftr-299	2756	21	of	of	ADP
ftr-299	2756	22	cash	cash	NOUN
ftr-299	2756	23	,	,	PUNCT
ftr-299	2756	24	was	be	AUX
ftr-299	2756	25	an	an	DET
ftr-299	2756	26	installment	installment	NOUN
ftr-299	2756	27	sale	sale	NOUN
ftr-299	2756	28	of	of	ADP
ftr-299	2756	29	the	the	DET
ftr-299	2756	30	receivables	receivables	NOUN
ftr-299	2756	31	.	.	PUNCT
ftr-299	2757	1	the	the	DET
ftr-299	2757	2	court	court	NOUN
ftr-299	2757	3	stated	state	VERB
ftr-299	2757	4	,	,	PUNCT
ftr-299	2757	5	“	"	PUNCT
ftr-299	2757	6	[	[	X
ftr-299	2757	7	t]he	t]he	ADV
ftr-299	2757	8	amount	amount	NOUN
ftr-299	2757	9	of	of	ADP
ftr-299	2757	10	cash	cash	NOUN
ftr-299	2757	11	saratov	saratov	NOUN
ftr-299	2757	12	would	would	AUX
ftr-299	2757	13	receive	receive	VERB
ftr-299	2757	14	was	be	AUX
ftr-299	2757	15	already	already	ADV
ftr-299	2757	16	determined	determine	VERB
ftr-299	2757	17	at	at	ADP
ftr-299	2757	18	the	the	DET
ftr-299	2757	19	time	time	NOUN
ftr-299	2757	20	of	of	ADP
ftr-299	2757	21	the	the	DET
ftr-299	2757	22	initial	initial	ADJ
ftr-299	2757	23	transfer	transfer	NOUN
ftr-299	2757	24	.	.	PUNCT
ftr-299	2758	1	it	it	PRON
ftr-299	2758	2	was	be	AUX
ftr-299	2758	3	virtually	virtually	ADV
ftr-299	2758	4	certain	certain	ADJ
ftr-299	2758	5	from	from	ADP
ftr-299	2758	6	the	the	DET
ftr-299	2758	7	outset	outset	NOUN
ftr-299	2758	8	that	that	SCONJ
ftr-299	2758	9	bdo	bdo	NOUN
ftr-299	2758	10	would	would	AUX
ftr-299	2758	11	be	be	AUX
ftr-299	2758	12	able	able	ADJ
ftr-299	2758	13	to	to	PART
ftr-299	2758	14	collect	collect	VERB
ftr-299	2758	15	sufficient	sufficient	ADJ
ftr-299	2758	16	money	money	NOUN
ftr-299	2758	17	from	from	ADP
ftr-299	2758	18	buyers	buyer	NOUN
ftr-299	2758	19	interested	interested	ADJ
ftr-299	2758	20	in	in	ADP
ftr-299	2758	21	the	the	DET
ftr-299	2758	22	tax	tax	NOUN
ftr-299	2758	23	attributes	attribute	NOUN
ftr-299	2758	24	of	of	ADP
ftr-299	2758	25	the	the	DET
ftr-299	2758	26	receivables	receivables	NOUN
ftr-299	2758	27	to	to	PART
ftr-299	2758	28	fund	fund	VERB
ftr-299	2758	29	the	the	DET
ftr-299	2758	30	promised	promise	VERB
ftr-299	2758	31	consideration	consideration	NOUN
ftr-299	2758	32	to	to	ADP
ftr-299	2758	33	saratov	saratov	PROPN
ftr-299	2758	34	.	.	PUNCT
ftr-299	2759	1	thus	thus	ADV
ftr-299	2759	2	,	,	PUNCT
ftr-299	2759	3	the	the	DET
ftr-299	2759	4	overall	overall	ADJ
ftr-299	2759	5	transaction	transaction	NOUN
ftr-299	2759	6	was	be	AUX
ftr-299	2759	7	in	in	ADP
ftr-299	2759	8	substance	substance	NOUN
ftr-299	2759	9	an	an	DET
ftr-299	2759	10	installment	installment	NOUN
ftr-299	2759	11	sale	sale	NOUN
ftr-299	2759	12	of	of	ADP
ftr-299	2759	13	the	the	DET
ftr-299	2759	14	receivables	receivables	NOUN
ftr-299	2759	15	.	.	PUNCT
ftr-299	2759	16	”	"	PUNCT
ftr-299	2760	1	the	the	DET
ftr-299	2760	2	court	court	NOUN
ftr-299	2760	3	found	find	VERB
ftr-299	2760	4	that	that	SCONJ
ftr-299	2760	5	the	the	DET
ftr-299	2760	6	various	various	ADJ
ftr-299	2760	7	steps	step	NOUN
ftr-299	2760	8	could	could	AUX
ftr-299	2760	9	be	be	AUX
ftr-299	2760	10	collapsed	collapse	VERB
ftr-299	2760	11	into	into	ADP
ftr-299	2760	12	a	a	DET
ftr-299	2760	13	single	single	ADJ
ftr-299	2760	14	transaction	transaction	NOUN
ftr-299	2760	15	under	under	ADP
ftr-299	2760	16	the	the	DET
ftr-299	2760	17	end	end	NOUN
ftr-299	2760	18	result	result	NOUN
ftr-299	2760	19	test	test	NOUN
ftr-299	2760	20	and	and	CCONJ
ftr-299	2760	21	the	the	DET
ftr-299	2760	22	interdependence	interdependence	NOUN
ftr-299	2760	23	test	test	NOUN
ftr-299	2760	24	.	.	PUNCT
ftr-299	2761	1			X
ftr-299	2761	2	economic	economic	ADJ
ftr-299	2761	3	substance	substance	NOUN
ftr-299	2761	4	.	.	PUNCT
ftr-299	2762	1	consistent	consistent	ADJ
ftr-299	2762	2	with	with	ADP
ftr-299	2762	3	the	the	DET
ftr-299	2762	4	seventh	seventh	ADJ
ftr-299	2762	5	circuit	circuit	NOUN
ftr-299	2762	6	’s	’s	PART
ftr-299	2762	7	holding	holding	NOUN
ftr-299	2762	8	in	in	ADP
ftr-299	2762	9	superior	superior	ADJ
ftr-299	2762	10	trading	trading	NOUN
ftr-299	2762	11	,	,	PUNCT
ftr-299	2762	12	the	the	DET
ftr-299	2762	13	court	court	NOUN
ftr-299	2762	14	concluded	conclude	VERB
ftr-299	2762	15	that	that	SCONJ
ftr-299	2762	16	the	the	DET
ftr-299	2762	17	transaction	transaction	NOUN
ftr-299	2762	18	lacked	lack	VERB
ftr-299	2762	19	economic	economic	ADJ
ftr-299	2762	20	substance	substance	NOUN
ftr-299	2762	21	under	under	ADP
ftr-299	2762	22	both	both	CCONJ
ftr-299	2762	23	the	the	DET
ftr-299	2762	24	objective	objective	ADJ
ftr-299	2762	25	test	test	NOUN
ftr-299	2762	26	(	(	PUNCT
ftr-299	2762	27	a	a	DET
ftr-299	2762	28	transaction	transaction	NOUN
ftr-299	2762	29	has	have	AUX
ftr-299	2762	30	economic	economic	ADJ
ftr-299	2762	31	substance	substance	NOUN
ftr-299	2762	32	for	for	ADP
ftr-299	2762	33	federal	federal	ADJ
ftr-299	2762	34	income	income	NOUN
ftr-299	2762	35	tax	tax	NOUN
ftr-299	2762	36	purposes	purpose	NOUN
ftr-299	2762	37	if	if	SCONJ
ftr-299	2762	38	the	the	DET
ftr-299	2762	39	transaction	transaction	NOUN
ftr-299	2762	40	offers	offer	VERB
ftr-299	2762	41	a	a	DET
ftr-299	2762	42	reasonable	reasonable	ADJ
ftr-299	2762	43	opportunity	opportunity	NOUN
ftr-299	2762	44	for	for	ADP
ftr-299	2762	45	pretax	pretax	ADJ
ftr-299	2762	46	profit	profit	NOUN
ftr-299	2762	47	)	)	PUNCT
ftr-299	2762	48	and	and	CCONJ
ftr-299	2762	49	the	the	DET
ftr-299	2762	50	subjective	subjective	ADJ
ftr-299	2762	51	test	test	NOUN
ftr-299	2762	52	(	(	PUNCT
ftr-299	2762	53	whether	whether	SCONJ
ftr-299	2762	54	the	the	DET
ftr-299	2762	55	taxpayer	taxpayer	NOUN
ftr-299	2762	56	has	have	VERB
ftr-299	2762	57	subjective	subjective	ADJ
ftr-299	2762	58	nontax	nontax	ADJ
ftr-299	2762	59	reasons	reason	NOUN
ftr-299	2762	60	for	for	ADP
ftr-299	2762	61	entering	enter	VERB
ftr-299	2762	62	into	into	ADP
ftr-299	2762	63	the	the	DET
ftr-299	2762	64	transaction	transaction	NOUN
ftr-299	2762	65	and	and	CCONJ
ftr-299	2762	66	whether	whether	SCONJ
ftr-299	2762	67	the	the	DET
ftr-299	2762	68	taxpayer	taxpayer	NOUN
ftr-299	2762	69	has	have	VERB
ftr-299	2762	70	a	a	DET
ftr-299	2762	71	legitimate	legitimate	ADJ
ftr-299	2762	72	profit	profit	NOUN
ftr-299	2762	73	motive	motive	NOUN
ftr-299	2762	74	for	for	ADP
ftr-299	2762	75	doing	do	VERB
ftr-299	2762	76	so	so	ADV
ftr-299	2762	77	)	)	PUNCT
ftr-299	2762	78	.	.	PUNCT
ftr-299	2763	1	based	base	VERB
ftr-299	2763	2	on	on	ADP
ftr-299	2763	3	testimony	testimony	NOUN
ftr-299	2763	4	of	of	ADP
ftr-299	2763	5	expert	expert	NOUN
ftr-299	2763	6	witnesses	witness	NOUN
ftr-299	2763	7	the	the	DET
ftr-299	2763	8	court	court	NOUN
ftr-299	2763	9	held	hold	VERB
ftr-299	2763	10	that	that	SCONJ
ftr-299	2763	11	there	there	PRON
ftr-299	2763	12	was	be	VERB
ftr-299	2763	13	no	no	DET
ftr-299	2763	14	realistic	realistic	ADJ
ftr-299	2763	15	possibility	possibility	NOUN
ftr-299	2763	16	for	for	SCONJ
ftr-299	2763	17	the	the	DET
ftr-299	2763	18	transaction	transaction	NOUN
ftr-299	2763	19	to	to	PART
ftr-299	2763	20	break	break	VERB
ftr-299	2763	21	even	even	ADV
ftr-299	2763	22	absent	absent	ADJ
ftr-299	2763	23	tax	tax	NOUN
ftr-299	2763	24	benefits	benefit	NOUN
ftr-299	2763	25	.	.	PUNCT
ftr-299	2764	1	in	in	ADP
ftr-299	2764	2	addition	addition	NOUN
ftr-299	2764	3	,	,	PUNCT
ftr-299	2764	4	the	the	DET
ftr-299	2764	5	court	court	NOUN
ftr-299	2764	6	held	hold	VERB
ftr-299	2764	7	that	that	SCONJ
ftr-299	2764	8	the	the	DET
ftr-299	2764	9	taxpayers	taxpayer	NOUN
ftr-299	2764	10	did	do	AUX
ftr-299	2764	11	not	not	PART
ftr-299	2764	12	show	show	VERB
ftr-299	2764	13	any	any	DET
ftr-299	2764	14	valid	valid	ADJ
ftr-299	2764	15	business	business	NOUN
ftr-299	2764	16	purpose	purpose	NOUN
ftr-299	2764	17	for	for	ADP
ftr-299	2764	18	engaging	engage	VERB
ftr-299	2764	19	in	in	ADP
ftr-299	2764	20	the	the	DET
ftr-299	2764	21	transaction	transaction	NOUN
ftr-299	2764	22	,	,	PUNCT
ftr-299	2764	23	based	base	VERB
ftr-299	2764	24	in	in	ADP
ftr-299	2764	25	part	part	NOUN
ftr-299	2764	26	on	on	ADP
ftr-299	2764	27	the	the	DET
ftr-299	2764	28	absence	absence	NOUN
ftr-299	2764	29	of	of	ADP
ftr-299	2764	30	any	any	DET
ftr-299	2764	31	due	due	ADJ
ftr-299	2764	32	diligence	diligence	NOUN
ftr-299	2764	33	with	with	ADP
ftr-299	2764	34	respect	respect	NOUN
ftr-299	2764	35	to	to	ADP
ftr-299	2764	36	collecting	collect	VERB
ftr-299	2764	37	the	the	DET
ftr-299	2764	38	receivables	receivables	NOUN
ftr-299	2764	39	and	and	CCONJ
ftr-299	2764	40	transferring	transfer	VERB
ftr-299	2764	41	the	the	DET
ftr-299	2764	42	funds	fund	NOUN
ftr-299	2764	43	to	to	ADP
ftr-299	2764	44	the	the	DET
ftr-299	2764	45	u.s	u.s	PROPN
ftr-299	2764	46	.	.	PROPN
ftr-299	2764	47	master	master	PROPN
ftr-299	2764	48	llc	llc	PROPN
ftr-299	2764	49	.	.	PUNCT
ftr-299	2765	1			PUNCT
ftr-299	2766	1	the	the	DET
ftr-299	2766	2	court	court	NOUN
ftr-299	2766	3	sustained	sustain	VERB
ftr-299	2766	4	§	§	PROPN
ftr-299	2766	5	6662(a	6662(a	NOUN
ftr-299	2766	6	)	)	PUNCT
ftr-299	2767	1	and	and	CCONJ
ftr-299	2767	2	(	(	PUNCT
ftr-299	2767	3	b	b	NOUN
ftr-299	2767	4	)	)	PUNCT
ftr-299	2767	5	accuracy	accuracy	NOUN
ftr-299	2767	6	and	and	CCONJ
ftr-299	2767	7	substantial	substantial	ADJ
ftr-299	2767	8	valuation	valuation	NOUN
ftr-299	2767	9	misstatement	misstatement	NOUN
ftr-299	2767	10	penalties	penalty	NOUN
ftr-299	2767	11	.	.	PUNCT
ftr-299	2768	1	356	356	NUM
ftr-299	2768	2	florida	florida	PROPN
ftr-299	2768	3	tax	tax	NOUN
ftr-299	2768	4	review	review	NOUN
ftr-299	2768	5	[	[	X
ftr-299	2768	6	vol	vol	NOUN
ftr-299	2768	7	.	.	PUNCT
ftr-299	2769	1	15:5	15:5	NUM
ftr-299	2769	2	2	2	NUM
ftr-299	2769	3	.	.	PUNCT
ftr-299	2770	1	it	it	PRON
ftr-299	2770	2	’s	’	VERB
ftr-299	2770	3	difficult	difficult	ADJ
ftr-299	2770	4	to	to	PART
ftr-299	2770	5	claim	claim	VERB
ftr-299	2770	6	you	you	PRON
ftr-299	2770	7	are	be	AUX
ftr-299	2770	8	not	not	PART
ftr-299	2770	9	a	a	DET
ftr-299	2770	10	partner	partner	NOUN
ftr-299	2770	11	when	when	SCONJ
ftr-299	2770	12	you	you	PRON
ftr-299	2770	13	agree	agree	VERB
ftr-299	2770	14	in	in	ADP
ftr-299	2770	15	writing	writing	NOUN
ftr-299	2770	16	to	to	PART
ftr-299	2770	17	receive	receive	VERB
ftr-299	2770	18	a	a	DET
ftr-299	2770	19	k-1	k-1	PROPN
ftr-299	2770	20	.	.	PUNCT
ftr-299	2771	1	cahill	cahill	PROPN
ftr-299	2771	2	v.	v.	PROPN
ftr-299	2771	3	commissioner	commissioner	PROPN
ftr-299	2771	4	,	,	PUNCT
ftr-299	2771	5	t.c	t.c	PROPN
ftr-299	2771	6	.	.	PROPN
ftr-299	2771	7	memo	memo	NOUN
ftr-299	2771	8	.	.	PUNCT
ftr-299	2772	1	2013	2013	NUM
ftr-299	2772	2	-	-	SYM
ftr-299	2772	3	220	220	NUM
ftr-299	2772	4	(	(	PUNCT
ftr-299	2772	5	9/18/13	9/18/13	NUM
ftr-299	2772	6	)	)	PUNCT
ftr-299	2772	7	.	.	PUNCT
ftr-299	2773	1	the	the	DET
ftr-299	2773	2	taxpayer	taxpayer	NOUN
ftr-299	2773	3	entered	enter	VERB
ftr-299	2773	4	into	into	ADP
ftr-299	2773	5	a	a	DET
ftr-299	2773	6	convoluted	convoluted	ADJ
ftr-299	2773	7	memorandum	memorandum	NOUN
ftr-299	2773	8	agreement	agreement	NOUN
ftr-299	2773	9	with	with	ADP
ftr-299	2773	10	a	a	DET
ftr-299	2773	11	partnership	partnership	NOUN
ftr-299	2773	12	(	(	PUNCT
ftr-299	2773	13	fc	fc	INTJ
ftr-299	2773	14	)	)	PUNCT
ftr-299	2773	15	that	that	PRON
ftr-299	2773	16	provided	provide	VERB
ftr-299	2773	17	the	the	DET
ftr-299	2773	18	taxpayer	taxpayer	NOUN
ftr-299	2773	19	with	with	ADP
ftr-299	2773	20	cash	cash	NOUN
ftr-299	2773	21	payments	payment	NOUN
ftr-299	2773	22	—	—	PUNCT
ftr-299	2773	23	termed	term	VERB
ftr-299	2773	24	a	a	DET
ftr-299	2773	25	“	"	PUNCT
ftr-299	2773	26	drawdown	drawdown	NOUN
ftr-299	2773	27	”	"	PUNCT
ftr-299	2773	28	—	—	PUNCT
ftr-299	2773	29	aggregating	aggregate	VERB
ftr-299	2773	30	to	to	ADP
ftr-299	2773	31	$	$	SYM
ftr-299	2773	32	175,000	175,000	NUM
ftr-299	2773	33	.	.	PUNCT
ftr-299	2774	1	the	the	DET
ftr-299	2774	2	agreement	agreement	NOUN
ftr-299	2774	3	required	require	VERB
ftr-299	2774	4	the	the	DET
ftr-299	2774	5	taxpayer	taxpayer	NOUN
ftr-299	2774	6	to	to	PART
ftr-299	2774	7	repay	repay	VERB
ftr-299	2774	8	the	the	DET
ftr-299	2774	9	“	"	PUNCT
ftr-299	2774	10	drawdown	drawdown	NOUN
ftr-299	2774	11	”	"	PUNCT
ftr-299	2774	12	out	out	ADP
ftr-299	2774	13	of	of	ADP
ftr-299	2774	14	future	future	ADJ
ftr-299	2774	15	income	income	NOUN
ftr-299	2774	16	of	of	ADP
ftr-299	2774	17	the	the	DET
ftr-299	2774	18	venture	venture	NOUN
ftr-299	2774	19	that	that	PRON
ftr-299	2774	20	was	be	AUX
ftr-299	2774	21	allocated	allocate	VERB
ftr-299	2774	22	to	to	ADP
ftr-299	2774	23	him	he	PRON
ftr-299	2774	24	and	and	CCONJ
ftr-299	2774	25	that	that	SCONJ
ftr-299	2774	26	outstanding	outstanding	ADJ
ftr-299	2774	27	balances	balance	NOUN
ftr-299	2774	28	would	would	AUX
ftr-299	2774	29	bear	bear	VERB
ftr-299	2774	30	interest	interest	NOUN
ftr-299	2774	31	,	,	PUNCT
ftr-299	2774	32	while	while	SCONJ
ftr-299	2774	33	also	also	ADV
ftr-299	2774	34	specifically	specifically	ADV
ftr-299	2774	35	providing	provide	VERB
ftr-299	2774	36	that	that	PRON
ftr-299	2774	37	fc	fc	PROPN
ftr-299	2774	38	,	,	PUNCT
ftr-299	2774	39	which	which	PRON
ftr-299	2774	40	changed	change	VERB
ftr-299	2774	41	its	its	PRON
ftr-299	2774	42	name	name	NOUN
ftr-299	2774	43	to	to	ADP
ftr-299	2774	44	cfc	cfc	PROPN
ftr-299	2774	45	,	,	PUNCT
ftr-299	2774	46	would	would	AUX
ftr-299	2774	47	report	report	VERB
ftr-299	2774	48	any	any	DET
ftr-299	2774	49	draws	draw	NOUN
ftr-299	2774	50	on	on	ADP
ftr-299	2774	51	a	a	DET
ftr-299	2774	52	schedule	schedule	NOUN
ftr-299	2774	53	k-1	k-1	PROPN
ftr-299	2774	54	,	,	PUNCT
ftr-299	2774	55	partner	partner	NOUN
ftr-299	2774	56	’s	’s	PART
ftr-299	2774	57	share	share	NOUN
ftr-299	2774	58	of	of	ADP
ftr-299	2774	59	income	income	NOUN
ftr-299	2774	60	,	,	PUNCT
ftr-299	2774	61	deductions	deduction	NOUN
ftr-299	2774	62	,	,	PUNCT
ftr-299	2774	63	credits	credit	NOUN
ftr-299	2774	64	,	,	PUNCT
ftr-299	2774	65	etc	etc	X
ftr-299	2774	66	.	.	X
ftr-299	2774	67	,	,	PUNCT
ftr-299	2774	68	or	or	CCONJ
ftr-299	2774	69	a	a	DET
ftr-299	2774	70	form	form	NOUN
ftr-299	2774	71	1099	1099	NUM
ftr-299	2774	72	-	-	PUNCT
ftr-299	2774	73	misc	misc	NOUN
ftr-299	2774	74	,	,	PUNCT
ftr-299	2774	75	miscellaneous	miscellaneous	ADJ
ftr-299	2774	76	income	income	NOUN
ftr-299	2774	77	.	.	PUNCT
ftr-299	2775	1	however	however	ADV
ftr-299	2775	2	,	,	PUNCT
ftr-299	2775	3	under	under	ADP
ftr-299	2775	4	a	a	DET
ftr-299	2775	5	formula	formula	NOUN
ftr-299	2775	6	provided	provide	VERB
ftr-299	2775	7	by	by	ADP
ftr-299	2775	8	the	the	DET
ftr-299	2775	9	terms	term	NOUN
ftr-299	2775	10	of	of	ADP
ftr-299	2775	11	the	the	DET
ftr-299	2775	12	agreement	agreement	NOUN
ftr-299	2775	13	,	,	PUNCT
ftr-299	2775	14	$	$	SYM
ftr-299	2775	15	125,000	125,000	NUM
ftr-299	2775	16	of	of	ADP
ftr-299	2775	17	the	the	DET
ftr-299	2775	18	drawdown	drawdown	NOUN
ftr-299	2775	19	was	be	AUX
ftr-299	2775	20	not	not	PART
ftr-299	2775	21	subject	subject	ADJ
ftr-299	2775	22	to	to	ADP
ftr-299	2775	23	repayment	repayment	NOUN
ftr-299	2775	24	.	.	PUNCT
ftr-299	2776	1	cfc	cfc	PROPN
ftr-299	2776	2	reported	report	VERB
ftr-299	2776	3	the	the	DET
ftr-299	2776	4	$	$	SYM
ftr-299	2776	5	175,000	175,000	NUM
ftr-299	2776	6	paid	pay	VERB
ftr-299	2776	7	to	to	ADP
ftr-299	2776	8	the	the	DET
ftr-299	2776	9	taxpayer	taxpayer	NOUN
ftr-299	2776	10	as	as	ADP
ftr-299	2776	11	a	a	DET
ftr-299	2776	12	guaranteed	guarantee	VERB
ftr-299	2776	13	payment	payment	NOUN
ftr-299	2776	14	to	to	ADP
ftr-299	2776	15	a	a	DET
ftr-299	2776	16	partner	partner	NOUN
ftr-299	2776	17	and	and	CCONJ
ftr-299	2776	18	issued	issue	VERB
ftr-299	2776	19	a	a	DET
ftr-299	2776	20	schedule	schedule	NOUN
ftr-299	2776	21	k-1	k-1	PROPN
ftr-299	2776	22	reporting	report	VERB
ftr-299	2776	23	a	a	DET
ftr-299	2776	24	guaranteed	guarantee	VERB
ftr-299	2776	25	payment	payment	NOUN
ftr-299	2776	26	of	of	ADP
ftr-299	2776	27	$	$	SYM
ftr-299	2776	28	175,000	175,000	NUM
ftr-299	2776	29	.	.	PUNCT
ftr-299	2777	1	eventually	eventually	ADV
ftr-299	2777	2	,	,	PUNCT
ftr-299	2777	3	the	the	DET
ftr-299	2777	4	relationship	relationship	NOUN
ftr-299	2777	5	soured	sour	VERB
ftr-299	2777	6	and	and	CCONJ
ftr-299	2777	7	the	the	DET
ftr-299	2777	8	taxpayer	taxpayer	NOUN
ftr-299	2777	9	refused	refuse	VERB
ftr-299	2777	10	to	to	PART
ftr-299	2777	11	sign	sign	VERB
ftr-299	2777	12	a	a	DET
ftr-299	2777	13	formal	formal	ADJ
ftr-299	2777	14	partnership	partnership	NOUN
ftr-299	2777	15	agreement	agreement	NOUN
ftr-299	2777	16	.	.	PUNCT
ftr-299	2778	1	the	the	DET
ftr-299	2778	2	taxpayer	taxpayer	NOUN
ftr-299	2778	3	did	do	AUX
ftr-299	2778	4	not	not	PART
ftr-299	2778	5	report	report	VERB
ftr-299	2778	6	any	any	PRON
ftr-299	2778	7	of	of	ADP
ftr-299	2778	8	the	the	DET
ftr-299	2778	9	$	$	SYM
ftr-299	2778	10	175,000	175,000	NUM
ftr-299	2778	11	,	,	PUNCT
ftr-299	2778	12	and	and	CCONJ
ftr-299	2778	13	the	the	DET
ftr-299	2778	14	irs	irs	PROPN
ftr-299	2778	15	asserted	assert	VERB
ftr-299	2778	16	a	a	DET
ftr-299	2778	17	deficiency	deficiency	NOUN
ftr-299	2778	18	.	.	PUNCT
ftr-299	2779	1	the	the	DET
ftr-299	2779	2	tax	tax	NOUN
ftr-299	2779	3	court	court	NOUN
ftr-299	2779	4	(	(	PUNCT
ftr-299	2779	5	judge	judge	NOUN
ftr-299	2779	6	kerrigan	kerrigan	PROPN
ftr-299	2779	7	)	)	PUNCT
ftr-299	2779	8	upheld	uphold	VERB
ftr-299	2779	9	the	the	DET
ftr-299	2779	10	deficiency	deficiency	NOUN
ftr-299	2779	11	,	,	PUNCT
ftr-299	2779	12	rejecting	reject	VERB
ftr-299	2779	13	the	the	DET
ftr-299	2779	14	taxpayer	taxpayer	NOUN
ftr-299	2779	15	’s	’s	PART
ftr-299	2779	16	arguments	argument	NOUN
ftr-299	2779	17	that	that	SCONJ
ftr-299	2779	18	he	he	PRON
ftr-299	2779	19	was	be	AUX
ftr-299	2779	20	not	not	PART
ftr-299	2779	21	partner	partner	NOUN
ftr-299	2779	22	and	and	CCONJ
ftr-299	2779	23	that	that	SCONJ
ftr-299	2779	24	the	the	DET
ftr-299	2779	25	$	$	SYM
ftr-299	2779	26	175,000	175,000	NUM
ftr-299	2779	27	was	be	AUX
ftr-299	2779	28	received	receive	VERB
ftr-299	2779	29	as	as	ADP
ftr-299	2779	30	a	a	DET
ftr-299	2779	31	loan	loan	NOUN
ftr-299	2779	32	.	.	PUNCT
ftr-299	2780	1	even	even	ADV
ftr-299	2780	2	though	though	SCONJ
ftr-299	2780	3	the	the	DET
ftr-299	2780	4	taxpayer	taxpayer	NOUN
ftr-299	2780	5	never	never	ADV
ftr-299	2780	6	signed	sign	VERB
ftr-299	2780	7	the	the	DET
ftr-299	2780	8	formal	formal	ADJ
ftr-299	2780	9	partnership	partnership	NOUN
ftr-299	2780	10	agreement	agreement	NOUN
ftr-299	2780	11	,	,	PUNCT
ftr-299	2780	12	the	the	DET
ftr-299	2780	13	memorandum	memorandum	NOUN
ftr-299	2780	14	provided	provide	VERB
ftr-299	2780	15	the	the	DET
ftr-299	2780	16	mechanism	mechanism	NOUN
ftr-299	2780	17	under	under	ADP
ftr-299	2780	18	which	which	PRON
ftr-299	2780	19	he	he	PRON
ftr-299	2780	20	would	would	AUX
ftr-299	2780	21	share	share	VERB
ftr-299	2780	22	in	in	ADP
ftr-299	2780	23	the	the	DET
ftr-299	2780	24	profits	profit	NOUN
ftr-299	2780	25	of	of	ADP
ftr-299	2780	26	fc	fc	PROPN
ftr-299	2780	27	/	/	SYM
ftr-299	2780	28	cfc	cfc	PROPN
ftr-299	2780	29	and	and	CCONJ
ftr-299	2780	30	specifically	specifically	ADV
ftr-299	2780	31	provided	provide	VERB
ftr-299	2780	32	that	that	SCONJ
ftr-299	2780	33	fc	fc	PROPN
ftr-299	2780	34	/	/	SYM
ftr-299	2780	35	cfc	cfc	PROPN
ftr-299	2780	36	would	would	AUX
ftr-299	2780	37	issue	issue	VERB
ftr-299	2780	38	petitioner	petitioner	NOUN
ftr-299	2780	39	a	a	DET
ftr-299	2780	40	form	form	NOUN
ftr-299	2780	41	1099	1099	NUM
ftr-299	2780	42	-	-	PUNCT
ftr-299	2780	43	misc	misc	NOUN
ftr-299	2780	44	or	or	CCONJ
ftr-299	2780	45	a	a	DET
ftr-299	2780	46	schedule	schedule	NOUN
ftr-299	2780	47	k-1	k-1	PROPN
ftr-299	2780	48	with	with	ADP
ftr-299	2780	49	respect	respect	NOUN
ftr-299	2780	50	to	to	ADP
ftr-299	2780	51	any	any	DET
ftr-299	2780	52	money	money	NOUN
ftr-299	2780	53	he	he	PRON
ftr-299	2780	54	received	receive	VERB
ftr-299	2780	55	,	,	PUNCT
ftr-299	2780	56	and	and	CCONJ
ftr-299	2780	57	there	there	PRON
ftr-299	2780	58	was	be	VERB
ftr-299	2780	59	no	no	DET
ftr-299	2780	60	evidence	evidence	NOUN
ftr-299	2780	61	that	that	SCONJ
ftr-299	2780	62	he	he	PRON
ftr-299	2780	63	ever	ever	ADV
ftr-299	2780	64	objected	object	VERB
ftr-299	2780	65	to	to	ADP
ftr-299	2780	66	receiving	receive	VERB
ftr-299	2780	67	a	a	DET
ftr-299	2780	68	schedule	schedule	NOUN
ftr-299	2780	69	k-1	k-1	PROPN
ftr-299	2780	70	on	on	ADP
ftr-299	2780	71	the	the	DET
ftr-299	2780	72	grounds	ground	NOUN
ftr-299	2780	73	that	that	SCONJ
ftr-299	2780	74	he	he	PRON
ftr-299	2780	75	was	be	AUX
ftr-299	2780	76	not	not	PART
ftr-299	2780	77	a	a	DET
ftr-299	2780	78	partner	partner	NOUN
ftr-299	2780	79	.	.	PUNCT
ftr-299	2781	1	finally	finally	ADV
ftr-299	2781	2	,	,	PUNCT
ftr-299	2781	3	that	that	SCONJ
ftr-299	2781	4	fc	fc	PROPN
ftr-299	2781	5	changed	change	VERB
ftr-299	2781	6	its	its	PRON
ftr-299	2781	7	name	name	NOUN
ftr-299	2781	8	to	to	ADP
ftr-299	2781	9	cfc	cfc	PROPN
ftr-299	2781	10	evidenced	evidence	VERB
ftr-299	2781	11	that	that	SCONJ
ftr-299	2781	12	he	he	PRON
ftr-299	2781	13	was	be	AUX
ftr-299	2781	14	a	a	DET
ftr-299	2781	15	partner	partner	NOUN
ftr-299	2781	16	(	(	PUNCT
ftr-299	2781	17	the	the	DET
ftr-299	2781	18	other	other	ADJ
ftr-299	2781	19	partners	partner	NOUN
ftr-299	2781	20	’	’	PART
ftr-299	2781	21	names	name	NOUN
ftr-299	2781	22	being	be	AUX
ftr-299	2781	23	christie	christie	NOUN
ftr-299	2781	24	and	and	CCONJ
ftr-299	2781	25	friemann	friemann	NOUN
ftr-299	2781	26	)	)	PUNCT
ftr-299	2781	27	.	.	PUNCT
ftr-299	2782	1	of	of	ADP
ftr-299	2782	2	the	the	DET
ftr-299	2782	3	$	$	SYM
ftr-299	2782	4	175,000	175,000	NUM
ftr-299	2782	5	,	,	PUNCT
ftr-299	2782	6	$	$	SYM
ftr-299	2782	7	125,000	125,000	NUM
ftr-299	2782	8	was	be	AUX
ftr-299	2782	9	unquestionably	unquestionably	ADV
ftr-299	2782	10	a	a	DET
ftr-299	2782	11	§	§	PROPN
ftr-299	2782	12	707(c	707(c	PROPN
ftr-299	2782	13	)	)	PUNCT
ftr-299	2782	14	guaranteed	guarantee	VERB
ftr-299	2782	15	payment	payment	NOUN
ftr-299	2782	16	because	because	SCONJ
ftr-299	2782	17	under	under	ADP
ftr-299	2782	18	the	the	DET
ftr-299	2782	19	terms	term	NOUN
ftr-299	2782	20	of	of	ADP
ftr-299	2782	21	the	the	DET
ftr-299	2782	22	agreement	agreement	NOUN
ftr-299	2782	23	,	,	PUNCT
ftr-299	2782	24	that	that	DET
ftr-299	2782	25	amount	amount	NOUN
ftr-299	2782	26	would	would	AUX
ftr-299	2782	27	have	have	AUX
ftr-299	2782	28	been	be	AUX
ftr-299	2782	29	paid	pay	VERB
ftr-299	2782	30	to	to	ADP
ftr-299	2782	31	the	the	DET
ftr-299	2782	32	taxpayer	taxpayer	NOUN
ftr-299	2782	33	even	even	ADV
ftr-299	2782	34	if	if	SCONJ
ftr-299	2782	35	had	have	AUX
ftr-299	2782	36	been	be	AUX
ftr-299	2782	37	an	an	DET
ftr-299	2782	38	employee	employee	NOUN
ftr-299	2782	39	;	;	PUNCT
ftr-299	2782	40	that	that	DET
ftr-299	2782	41	amount	amount	NOUN
ftr-299	2782	42	was	be	AUX
ftr-299	2782	43	earned	earn	VERB
ftr-299	2782	44	by	by	ADP
ftr-299	2782	45	fc	fc	PROPN
ftr-299	2782	46	/	/	SYM
ftr-299	2782	47	cfc	cfc	PROPN
ftr-299	2782	48	pursuant	pursuant	ADJ
ftr-299	2782	49	to	to	ADP
ftr-299	2782	50	a	a	DET
ftr-299	2782	51	flat	flat	ADJ
ftr-299	2782	52	fee	fee	NOUN
ftr-299	2782	53	(	(	PUNCT
ftr-299	2782	54	plus	plus	CCONJ
ftr-299	2782	55	expenses	expense	NOUN
ftr-299	2782	56	)	)	PUNCT
ftr-299	2782	57	contract	contract	NOUN
ftr-299	2782	58	with	with	ADP
ftr-299	2782	59	a	a	DET
ftr-299	2782	60	third	third	ADJ
ftr-299	2782	61	-	-	PUNCT
ftr-299	2782	62	party	party	NOUN
ftr-299	2782	63	that	that	PRON
ftr-299	2782	64	called	call	VERB
ftr-299	2782	65	for	for	ADP
ftr-299	2782	66	the	the	DET
ftr-299	2782	67	taxpayer	taxpayer	NOUN
ftr-299	2782	68	’s	’s	PART
ftr-299	2782	69	services	service	NOUN
ftr-299	2782	70	and	and	CCONJ
ftr-299	2782	71	under	under	ADP
ftr-299	2782	72	the	the	DET
ftr-299	2782	73	terms	term	NOUN
ftr-299	2782	74	of	of	ADP
ftr-299	2782	75	the	the	DET
ftr-299	2782	76	fc	fc	PROPN
ftr-299	2782	77	/	/	SYM
ftr-299	2782	78	cfc	cfc	PROPN
ftr-299	2782	79	agreement	agreement	NOUN
ftr-299	2782	80	the	the	DET
ftr-299	2782	81	gross	gross	ADJ
ftr-299	2782	82	amount	amount	NOUN
ftr-299	2782	83	of	of	ADP
ftr-299	2782	84	the	the	DET
ftr-299	2782	85	fee	fee	NOUN
ftr-299	2782	86	was	be	AUX
ftr-299	2782	87	to	to	PART
ftr-299	2782	88	be	be	AUX
ftr-299	2782	89	allocated	allocate	VERB
ftr-299	2782	90	directly	directly	ADV
ftr-299	2782	91	to	to	ADP
ftr-299	2782	92	the	the	DET
ftr-299	2782	93	taxpayer	taxpayer	NOUN
ftr-299	2782	94	.	.	PUNCT
ftr-299	2783	1	the	the	DET
ftr-299	2783	2	remaining	remain	VERB
ftr-299	2783	3	$	$	SYM
ftr-299	2783	4	50,000	50,000	NUM
ftr-299	2783	5	was	be	AUX
ftr-299	2783	6	not	not	PART
ftr-299	2783	7	a	a	DET
ftr-299	2783	8	loan	loan	NOUN
ftr-299	2783	9	because	because	SCONJ
ftr-299	2783	10	no	no	DET
ftr-299	2783	11	agreement	agreement	NOUN
ftr-299	2783	12	provided	provide	VERB
ftr-299	2783	13	any	any	DET
ftr-299	2783	14	definite	definite	ADJ
ftr-299	2783	15	date	date	NOUN
ftr-299	2783	16	of	of	ADP
ftr-299	2783	17	repayment	repayment	NOUN
ftr-299	2783	18	or	or	CCONJ
ftr-299	2783	19	a	a	DET
ftr-299	2783	20	manner	manner	NOUN
ftr-299	2783	21	of	of	ADP
ftr-299	2783	22	repayment	repayment	NOUN
ftr-299	2783	23	other	other	ADJ
ftr-299	2783	24	than	than	ADP
ftr-299	2783	25	from	from	ADP
ftr-299	2783	26	future	future	ADJ
ftr-299	2783	27	fc	fc	PROPN
ftr-299	2783	28	/	/	SYM
ftr-299	2783	29	cfc	cfc	PROPN
ftr-299	2783	30	income	income	NOUN
ftr-299	2783	31	allocated	allocate	VERB
ftr-299	2783	32	to	to	ADP
ftr-299	2783	33	the	the	DET
ftr-299	2783	34	taxpayer	taxpayer	NOUN
ftr-299	2783	35	.	.	PUNCT
ftr-299	2784	1	furthermore	furthermore	ADV
ftr-299	2784	2	,	,	PUNCT
ftr-299	2784	3	the	the	DET
ftr-299	2784	4	memorandum	memorandum	NOUN
ftr-299	2784	5	agreement	agreement	NOUN
ftr-299	2784	6	expressly	expressly	ADV
ftr-299	2784	7	stated	state	VERB
ftr-299	2784	8	that	that	SCONJ
ftr-299	2784	9	any	any	DET
ftr-299	2784	10	draws	draw	NOUN
ftr-299	2784	11	would	would	AUX
ftr-299	2784	12	be	be	AUX
ftr-299	2784	13	considered	consider	VERB
ftr-299	2784	14	income	income	NOUN
ftr-299	2784	15	to	to	ADP
ftr-299	2784	16	the	the	DET
ftr-299	2784	17	taxpayer	taxpayer	NOUN
ftr-299	2784	18	.	.	PUNCT
ftr-299	2785	1	the	the	DET
ftr-299	2785	2	taxpayer	taxpayer	NOUN
ftr-299	2785	3	also	also	ADV
ftr-299	2785	4	lost	lose	VERB
ftr-299	2785	5	on	on	ADP
ftr-299	2785	6	a	a	DET
ftr-299	2785	7	variety	variety	NOUN
ftr-299	2785	8	of	of	ADP
ftr-299	2785	9	other	other	ADJ
ftr-299	2785	10	issues	issue	NOUN
ftr-299	2785	11	,	,	PUNCT
ftr-299	2785	12	none	none	NOUN
ftr-299	2785	13	of	of	ADP
ftr-299	2785	14	which	which	PRON
ftr-299	2785	15	presented	present	VERB
ftr-299	2785	16	any	any	DET
ftr-299	2785	17	interesting	interesting	ADJ
ftr-299	2785	18	points	point	NOUN
ftr-299	2785	19	.	.	PUNCT
ftr-299	2786	1	a	a	DET
ftr-299	2786	2	§	§	PROPN
ftr-299	2786	3	6662(a	6662(a	NOUN
ftr-299	2786	4	)	)	PUNCT
ftr-299	2786	5	negligence	negligence	NOUN
ftr-299	2786	6	penalty	penalty	NOUN
ftr-299	2786	7	was	be	AUX
ftr-299	2786	8	upheld	uphold	VERB
ftr-299	2786	9	.	.	PUNCT
ftr-299	2787	1	2014	2014	NUM
ftr-299	2787	2	]	]	PUNCT
ftr-299	2787	3	recent	recent	ADJ
ftr-299	2787	4	developments	development	NOUN
ftr-299	2787	5	in	in	ADP
ftr-299	2787	6	federal	federal	ADJ
ftr-299	2787	7	income	income	NOUN
ftr-299	2787	8	taxation	taxation	NOUN
ftr-299	2787	9	357	357	NUM
ftr-299	2787	10	d.	d.	PROPN
ftr-299	2787	11	sales	sale	NOUN
ftr-299	2787	12	of	of	ADP
ftr-299	2787	13	partnership	partnership	NOUN
ftr-299	2787	14	interests	interest	NOUN
ftr-299	2787	15	,	,	PUNCT
ftr-299	2787	16	liquidations	liquidation	NOUN
ftr-299	2787	17	and	and	CCONJ
ftr-299	2787	18	mergers	merger	NOUN
ftr-299	2787	19	1	1	NUM
ftr-299	2787	20	.	.	PUNCT
ftr-299	2788	1	no	no	DET
ftr-299	2788	2	bingo	bingo	NOUN
ftr-299	2788	3	for	for	ADP
ftr-299	2788	4	mingo	mingo	PROPN
ftr-299	2788	5	!	!	PUNCT
ftr-299	2789	1	former	former	ADJ
ftr-299	2789	2	pwc	pwc	PROPN
ftr-299	2789	3	consultant	consultant	NOUN
ftr-299	2789	4	was	be	AUX
ftr-299	2789	5	required	require	VERB
ftr-299	2789	6	to	to	PART
ftr-299	2789	7	recognize	recognize	VERB
ftr-299	2789	8	ordinary	ordinary	ADJ
ftr-299	2789	9	income	income	NOUN
ftr-299	2789	10	attributable	attributable	ADJ
ftr-299	2789	11	to	to	ADP
ftr-299	2789	12	her	her	PRON
ftr-299	2789	13	interest	interest	NOUN
ftr-299	2789	14	in	in	ADP
ftr-299	2789	15	partnership	partnership	NOUN
ftr-299	2789	16	unrealized	unrealized	ADJ
ftr-299	2789	17	receivables	receivables	NOUN
ftr-299	2789	18	on	on	ADP
ftr-299	2789	19	her	her	PRON
ftr-299	2789	20	receipt	receipt	NOUN
ftr-299	2789	21	of	of	ADP
ftr-299	2789	22	convertible	convertible	ADJ
ftr-299	2789	23	promissory	promissory	ADJ
ftr-299	2789	24	notes	note	NOUN
ftr-299	2789	25	in	in	ADP
ftr-299	2789	26	connection	connection	NOUN
ftr-299	2789	27	with	with	ADP
ftr-299	2789	28	the	the	DET
ftr-299	2789	29	sale	sale	NOUN
ftr-299	2789	30	of	of	ADP
ftr-299	2789	31	the	the	DET
ftr-299	2789	32	pwc	pwc	PROPN
ftr-299	2789	33	consulting	consulting	NOUN
ftr-299	2789	34	business	business	NOUN
ftr-299	2789	35	to	to	ADP
ftr-299	2789	36	ibm	ibm	PROPN
ftr-299	2789	37	.	.	PUNCT
ftr-299	2790	1	mingo	mingo	PROPN
ftr-299	2790	2	v.	v.	PROPN
ftr-299	2790	3	commissioner	commissioner	PROPN
ftr-299	2790	4	,	,	PUNCT
ftr-299	2790	5	t.c	t.c	PROPN
ftr-299	2790	6	.	.	PROPN
ftr-299	2790	7	memo	memo	NOUN
ftr-299	2790	8	.	.	PUNCT
ftr-299	2791	1	2013	2013	NUM
ftr-299	2791	2	-	-	SYM
ftr-299	2791	3	149	149	NUM
ftr-299	2791	4	(	(	PUNCT
ftr-299	2791	5	6/12/13	6/12/13	NUM
ftr-299	2791	6	)	)	PUNCT
ftr-299	2791	7	.	.	PUNCT
ftr-299	2792	1	the	the	DET
ftr-299	2792	2	taxpayer	taxpayer	NOUN
ftr-299	2792	3	was	be	AUX
ftr-299	2792	4	a	a	DET
ftr-299	2792	5	partner	partner	NOUN
ftr-299	2792	6	in	in	ADP
ftr-299	2792	7	the	the	DET
ftr-299	2792	8	management	management	NOUN
ftr-299	2792	9	consulting	consulting	NOUN
ftr-299	2792	10	and	and	CCONJ
ftr-299	2792	11	technology	technology	NOUN
ftr-299	2792	12	services	service	NOUN
ftr-299	2792	13	business	business	NOUN
ftr-299	2792	14	(	(	PUNCT
ftr-299	2792	15	consulting	consulting	NOUN
ftr-299	2792	16	business	business	NOUN
ftr-299	2792	17	)	)	PUNCT
ftr-299	2792	18	of	of	ADP
ftr-299	2792	19	pwc	pwc	PROPN
ftr-299	2792	20	until	until	SCONJ
ftr-299	2792	21	pwc	pwc	PROPN
ftr-299	2792	22	sold	sell	VERB
ftr-299	2792	23	its	its	PRON
ftr-299	2792	24	consulting	consulting	NOUN
ftr-299	2792	25	business	business	NOUN
ftr-299	2792	26	to	to	ADP
ftr-299	2792	27	ibm	ibm	PROPN
ftr-299	2792	28	.	.	PUNCT
ftr-299	2793	1	the	the	DET
ftr-299	2793	2	sale	sale	NOUN
ftr-299	2793	3	was	be	AUX
ftr-299	2793	4	structured	structure	VERB
ftr-299	2793	5	by	by	ADP
ftr-299	2793	6	pwc	pwc	NOUN
ftr-299	2793	7	transferring	transfer	VERB
ftr-299	2793	8	its	its	PRON
ftr-299	2793	9	consulting	consulting	NOUN
ftr-299	2793	10	business	business	NOUN
ftr-299	2793	11	to	to	ADP
ftr-299	2793	12	a	a	DET
ftr-299	2793	13	newly	newly	ADV
ftr-299	2793	14	formed	form	VERB
ftr-299	2793	15	partnership	partnership	NOUN
ftr-299	2793	16	,	,	PUNCT
ftr-299	2793	17	pwcc	pwcc	NOUN
ftr-299	2793	18	,	,	PUNCT
ftr-299	2793	19	the	the	DET
ftr-299	2793	20	partners	partner	NOUN
ftr-299	2793	21	of	of	ADP
ftr-299	2793	22	which	which	PRON
ftr-299	2793	23	were	be	AUX
ftr-299	2793	24	subsidiaries	subsidiary	NOUN
ftr-299	2793	25	of	of	ADP
ftr-299	2793	26	pwc	pwc	NOUN
ftr-299	2793	27	.	.	PUNCT
ftr-299	2794	1	among	among	ADP
ftr-299	2794	2	the	the	DET
ftr-299	2794	3	assets	asset	NOUN
ftr-299	2794	4	pwc	pwc	NOUN
ftr-299	2794	5	transferred	transfer	VERB
ftr-299	2794	6	to	to	ADP
ftr-299	2794	7	pwcc	pwcc	NOUN
ftr-299	2794	8	were	be	AUX
ftr-299	2794	9	its	its	PRON
ftr-299	2794	10	consulting	consulting	NOUN
ftr-299	2794	11	business	business	NOUN
ftr-299	2794	12	’	'	PUNCT
ftr-299	2794	13	uncollected	uncollected	ADJ
ftr-299	2794	14	accounts	account	NOUN
ftr-299	2794	15	receivable	receivable	ADJ
ftr-299	2794	16	for	for	ADP
ftr-299	2794	17	services	service	NOUN
ftr-299	2794	18	it	it	PRON
ftr-299	2794	19	had	have	AUX
ftr-299	2794	20	previously	previously	ADV
ftr-299	2794	21	rendered	render	VERB
ftr-299	2794	22	(	(	PUNCT
ftr-299	2794	23	unrealized	unrealized	ADJ
ftr-299	2794	24	receivables	receivables	NOUN
ftr-299	2794	25	)	)	PUNCT
ftr-299	2794	26	.	.	PUNCT
ftr-299	2795	1	pwc	pwc	PROPN
ftr-299	2795	2	then	then	ADV
ftr-299	2795	3	transferred	transfer	VERB
ftr-299	2795	4	to	to	ADP
ftr-299	2795	5	each	each	PRON
ftr-299	2795	6	of	of	ADP
ftr-299	2795	7	the	the	DET
ftr-299	2795	8	417	417	NUM
ftr-299	2795	9	consulting	consulting	NOUN
ftr-299	2795	10	partners	partner	NOUN
ftr-299	2795	11	an	an	DET
ftr-299	2795	12	interest	interest	NOUN
ftr-299	2795	13	in	in	ADP
ftr-299	2795	14	pwcc	pwcc	NOUN
ftr-299	2795	15	and	and	CCONJ
ftr-299	2795	16	cash	cash	NOUN
ftr-299	2795	17	in	in	ADP
ftr-299	2795	18	exchange	exchange	NOUN
ftr-299	2795	19	for	for	ADP
ftr-299	2795	20	the	the	DET
ftr-299	2795	21	partner	partner	NOUN
ftr-299	2795	22	’s	’s	PART
ftr-299	2795	23	interest	interest	NOUN
ftr-299	2795	24	in	in	ADP
ftr-299	2795	25	pwc	pwc	PROPN
ftr-299	2795	26	.	.	PUNCT
ftr-299	2796	1	the	the	DET
ftr-299	2796	2	taxpayer	taxpayer	NOUN
ftr-299	2796	3	was	be	AUX
ftr-299	2796	4	one	one	NUM
ftr-299	2796	5	of	of	ADP
ftr-299	2796	6	the	the	DET
ftr-299	2796	7	partners	partner	NOUN
ftr-299	2796	8	who	who	PRON
ftr-299	2796	9	received	receive	VERB
ftr-299	2796	10	a	a	DET
ftr-299	2796	11	partnership	partnership	NOUN
ftr-299	2796	12	interest	interest	NOUN
ftr-299	2796	13	in	in	ADP
ftr-299	2796	14	pwcc	pwcc	NOUN
ftr-299	2796	15	and	and	CCONJ
ftr-299	2796	16	cash	cash	NOUN
ftr-299	2796	17	from	from	ADP
ftr-299	2796	18	pwc	pwc	NOUN
ftr-299	2796	19	in	in	ADP
ftr-299	2796	20	exchange	exchange	NOUN
ftr-299	2796	21	for	for	ADP
ftr-299	2796	22	her	her	PRON
ftr-299	2796	23	partnership	partnership	NOUN
ftr-299	2796	24	interest	interest	NOUN
ftr-299	2796	25	in	in	ADP
ftr-299	2796	26	pwc	pwc	PROPN
ftr-299	2796	27	.	.	PUNCT
ftr-299	2797	1	then	then	ADV
ftr-299	2797	2	the	the	DET
ftr-299	2797	3	pwc	pwc	PROPN
ftr-299	2797	4	subsidiaries	subsidiary	NOUN
ftr-299	2797	5	sold	sell	VERB
ftr-299	2797	6	their	their	PRON
ftr-299	2797	7	interests	interest	NOUN
ftr-299	2797	8	in	in	ADP
ftr-299	2797	9	pwcc	pwcc	NOUN
ftr-299	2797	10	to	to	ADP
ftr-299	2797	11	ibm	ibm	PROPN
ftr-299	2797	12	,	,	PUNCT
ftr-299	2797	13	and	and	CCONJ
ftr-299	2797	14	the	the	DET
ftr-299	2797	15	417	417	NUM
ftr-299	2797	16	consulting	consult	VERB
ftr-299	2797	17	partners	partner	NOUN
ftr-299	2797	18	sold	sell	VERB
ftr-299	2797	19	their	their	PRON
ftr-299	2797	20	interests	interest	NOUN
ftr-299	2797	21	in	in	ADP
ftr-299	2797	22	pwcc	pwcc	NOUN
ftr-299	2797	23	to	to	ADP
ftr-299	2797	24	ibm	ibm	PROPN
ftr-299	2797	25	in	in	ADP
ftr-299	2797	26	exchange	exchange	NOUN
ftr-299	2797	27	for	for	ADP
ftr-299	2797	28	convertible	convertible	ADJ
ftr-299	2797	29	promissory	promissory	ADJ
ftr-299	2797	30	notes	note	NOUN
ftr-299	2797	31	.	.	PUNCT
ftr-299	2798	1	the	the	DET
ftr-299	2798	2	value	value	NOUN
ftr-299	2798	3	of	of	ADP
ftr-299	2798	4	the	the	DET
ftr-299	2798	5	taxpayer	taxpayer	NOUN
ftr-299	2798	6	’s	’s	PART
ftr-299	2798	7	partnership	partnership	NOUN
ftr-299	2798	8	interest	interest	NOUN
ftr-299	2798	9	in	in	ADP
ftr-299	2798	10	pwcc	pwcc	NOUN
ftr-299	2798	11	was	be	AUX
ftr-299	2798	12	$	$	SYM
ftr-299	2798	13	832,090	832,090	NUM
ftr-299	2798	14	,	,	PUNCT
ftr-299	2798	15	of	of	ADP
ftr-299	2798	16	which	which	PRON
ftr-299	2798	17	$	$	SYM
ftr-299	2798	18	126,240	126,240	NUM
ftr-299	2798	19	was	be	AUX
ftr-299	2798	20	attributable	attributable	ADJ
ftr-299	2798	21	to	to	ADP
ftr-299	2798	22	her	her	PRON
ftr-299	2798	23	interest	interest	NOUN
ftr-299	2798	24	in	in	ADP
ftr-299	2798	25	partnership	partnership	NOUN
ftr-299	2798	26	unrealized	unrealize	VERB
ftr-299	2798	27	receivables	receivable	NOUN
ftr-299	2798	28	,	,	PUNCT
ftr-299	2798	29	which	which	PRON
ftr-299	2798	30	were	be	AUX
ftr-299	2798	31	uncollected	uncollecte	VERB
ftr-299	2798	32	accounts	account	NOUN
ftr-299	2798	33	receivable	receivable	ADJ
ftr-299	2798	34	for	for	ADP
ftr-299	2798	35	services	service	NOUN
ftr-299	2798	36	.	.	PUNCT
ftr-299	2799	1	the	the	DET
ftr-299	2799	2	taxpayer	taxpayer	NOUN
ftr-299	2799	3	reported	report	VERB
ftr-299	2799	4	her	her	PRON
ftr-299	2799	5	entire	entire	ADJ
ftr-299	2799	6	gain	gain	NOUN
ftr-299	2799	7	on	on	ADP
ftr-299	2799	8	the	the	DET
ftr-299	2799	9	sale	sale	NOUN
ftr-299	2799	10	under	under	ADP
ftr-299	2799	11	the	the	DET
ftr-299	2799	12	§	§	ADJ
ftr-299	2799	13	453	453	NUM
ftr-299	2799	14	installment	installment	NOUN
ftr-299	2799	15	method	method	NOUN
ftr-299	2799	16	,	,	PUNCT
ftr-299	2799	17	but	but	CCONJ
ftr-299	2799	18	the	the	DET
ftr-299	2799	19	irs	irs	PROPN
ftr-299	2799	20	asserted	assert	VERB
ftr-299	2799	21	a	a	DET
ftr-299	2799	22	deficiency	deficiency	NOUN
ftr-299	2799	23	on	on	ADP
ftr-299	2799	24	the	the	DET
ftr-299	2799	25	ground	ground	NOUN
ftr-299	2799	26	that	that	SCONJ
ftr-299	2799	27	the	the	DET
ftr-299	2799	28	gain	gain	NOUN
ftr-299	2799	29	on	on	ADP
ftr-299	2799	30	the	the	DET
ftr-299	2799	31	§	§	PROPN
ftr-299	2799	32	751(c	751(c	PROPN
ftr-299	2799	33	)	)	PUNCT
ftr-299	2799	34	unrealized	unrealized	ADJ
ftr-299	2799	35	receivables	receivables	NOUN
ftr-299	2799	36	was	be	AUX
ftr-299	2799	37	not	not	PART
ftr-299	2799	38	eligible	eligible	ADJ
ftr-299	2799	39	for	for	ADP
ftr-299	2799	40	installment	installment	NOUN
ftr-299	2799	41	reporting	reporting	NOUN
ftr-299	2799	42	.	.	PUNCT
ftr-299	2800	1	the	the	DET
ftr-299	2800	2	tax	tax	NOUN
ftr-299	2800	3	court	court	NOUN
ftr-299	2800	4	(	(	PUNCT
ftr-299	2800	5	judge	judge	PROPN
ftr-299	2800	6	paris	paris	PROPN
ftr-299	2800	7	)	)	PUNCT
ftr-299	2800	8	held	hold	VERB
ftr-299	2800	9	that	that	SCONJ
ftr-299	2800	10	§	§	PROPN
ftr-299	2800	11	453	453	NUM
ftr-299	2800	12	installment	installment	NOUN
ftr-299	2800	13	reporting	reporting	NOUN
ftr-299	2800	14	is	be	AUX
ftr-299	2800	15	not	not	PART
ftr-299	2800	16	available	available	ADJ
ftr-299	2800	17	for	for	ADP
ftr-299	2800	18	gains	gain	NOUN
ftr-299	2800	19	attributable	attributable	ADJ
ftr-299	2800	20	to	to	ADP
ftr-299	2800	21	§	§	PROPN
ftr-299	2800	22	751(c	751(c	PROPN
ftr-299	2800	23	)	)	PUNCT
ftr-299	2800	24	unrealized	unrealized	ADJ
ftr-299	2800	25	receivables	receivables	NOUN
ftr-299	2800	26	that	that	PRON
ftr-299	2800	27	represent	represent	VERB
ftr-299	2800	28	uncollected	uncollected	ADJ
ftr-299	2800	29	cash	cash	NOUN
ftr-299	2800	30	-	-	PUNCT
ftr-299	2800	31	method	method	NOUN
ftr-299	2800	32	accounts	account	NOUN
ftr-299	2800	33	receivable	receivable	ADJ
ftr-299	2800	34	for	for	ADP
ftr-299	2800	35	services	service	NOUN
ftr-299	2800	36	.	.	PUNCT
ftr-299	2801	1	the	the	DET
ftr-299	2801	2	court	court	NOUN
ftr-299	2801	3	relied	rely	VERB
ftr-299	2801	4	on	on	ADP
ftr-299	2801	5	sorensen	sorensen	PROPN
ftr-299	2801	6	v.	v.	PROPN
ftr-299	2801	7	commissioner	commissioner	PROPN
ftr-299	2801	8	,	,	PUNCT
ftr-299	2801	9	22	22	NUM
ftr-299	2801	10	t.c	t.c	PROPN
ftr-299	2801	11	.	.	PROPN
ftr-299	2801	12	321	321	NUM
ftr-299	2801	13	(	(	PUNCT
ftr-299	2801	14	1954	1954	NUM
ftr-299	2801	15	)	)	PUNCT
ftr-299	2801	16	,	,	PUNCT
ftr-299	2801	17	which	which	PRON
ftr-299	2801	18	held	hold	VERB
ftr-299	2801	19	that	that	SCONJ
ftr-299	2801	20	installment	installment	NOUN
ftr-299	2801	21	reporting	reporting	NOUN
ftr-299	2801	22	was	be	AUX
ftr-299	2801	23	not	not	PART
ftr-299	2801	24	available	available	ADJ
ftr-299	2801	25	with	with	ADP
ftr-299	2801	26	respect	respect	NOUN
ftr-299	2801	27	to	to	ADP
ftr-299	2801	28	the	the	DET
ftr-299	2801	29	sale	sale	NOUN
ftr-299	2801	30	of	of	ADP
ftr-299	2801	31	options	option	NOUN
ftr-299	2801	32	to	to	PART
ftr-299	2801	33	purchase	purchase	VERB
ftr-299	2801	34	stock	stock	NOUN
ftr-299	2801	35	that	that	PRON
ftr-299	2801	36	had	have	AUX
ftr-299	2801	37	been	be	AUX
ftr-299	2801	38	granted	grant	VERB
ftr-299	2801	39	as	as	ADP
ftr-299	2801	40	compensation	compensation	NOUN
ftr-299	2801	41	for	for	ADP
ftr-299	2801	42	the	the	DET
ftr-299	2801	43	taxpayer	taxpayer	NOUN
ftr-299	2801	44	’s	’s	PART
ftr-299	2801	45	services	service	NOUN
ftr-299	2801	46	,	,	PUNCT
ftr-299	2801	47	because	because	SCONJ
ftr-299	2801	48	“	"	PUNCT
ftr-299	2801	49	[	[	X
ftr-299	2801	50	t]he	t]he	ADJ
ftr-299	2801	51	provisions	provision	NOUN
ftr-299	2801	52	of	of	ADP
ftr-299	2801	53	section	section	NOUN
ftr-299	2801	54	[	[	X
ftr-299	2801	55	453	453	NUM
ftr-299	2801	56	]	]	PUNCT
ftr-299	2801	57	relate	relate	VERB
ftr-299	2801	58	only	only	ADV
ftr-299	2801	59	to	to	ADP
ftr-299	2801	60	the	the	DET
ftr-299	2801	61	reporting	reporting	NOUN
ftr-299	2801	62	of	of	ADP
ftr-299	2801	63	income	income	NOUN
ftr-299	2801	64	arising	arise	VERB
ftr-299	2801	65	from	from	ADP
ftr-299	2801	66	the	the	DET
ftr-299	2801	67	sale	sale	NOUN
ftr-299	2801	68	of	of	ADP
ftr-299	2801	69	property	property	NOUN
ftr-299	2801	70	on	on	ADP
ftr-299	2801	71	the	the	DET
ftr-299	2801	72	installment	installment	ADJ
ftr-299	2801	73	basis	basis	NOUN
ftr-299	2801	74	.	.	PUNCT
ftr-299	2802	1	those	those	DET
ftr-299	2802	2	provisions	provision	NOUN
ftr-299	2802	3	do	do	VERB
ftr-299	2802	4	not	not	PART
ftr-299	2802	5	in	in	ADP
ftr-299	2802	6	anywise	anywise	ADJ
ftr-299	2802	7	purport	purport	NOUN
ftr-299	2802	8	to	to	PART
ftr-299	2802	9	relate	relate	VERB
ftr-299	2802	10	to	to	ADP
ftr-299	2802	11	the	the	DET
ftr-299	2802	12	reporting	reporting	NOUN
ftr-299	2802	13	of	of	ADP
ftr-299	2802	14	income	income	NOUN
ftr-299	2802	15	arising	arise	VERB
ftr-299	2802	16	by	by	ADP
ftr-299	2802	17	way	way	NOUN
ftr-299	2802	18	of	of	ADP
ftr-299	2802	19	compensation	compensation	NOUN
ftr-299	2802	20	for	for	ADP
ftr-299	2802	21	services	service	NOUN
ftr-299	2802	22	.	.	PUNCT
ftr-299	2802	23	”	"	PUNCT
ftr-299	2803	1			NOUN
ftr-299	2803	2	furthermore	furthermore	ADV
ftr-299	2803	3	,	,	PUNCT
ftr-299	2803	4	the	the	DET
ftr-299	2803	5	irs	irs	PROPN
ftr-299	2803	6	’s	’s	PART
ftr-299	2803	7	determination	determination	NOUN
ftr-299	2803	8	that	that	SCONJ
ftr-299	2803	9	the	the	DET
ftr-299	2803	10	gain	gain	NOUN
ftr-299	2803	11	attributable	attributable	ADJ
ftr-299	2803	12	to	to	ADP
ftr-299	2803	13	the	the	DET
ftr-299	2803	14	unrealized	unrealized	ADJ
ftr-299	2803	15	receivables	receivables	NOUN
ftr-299	2803	16	was	be	AUX
ftr-299	2803	17	not	not	PART
ftr-299	2803	18	eligible	eligible	ADJ
ftr-299	2803	19	for	for	ADP
ftr-299	2803	20	§	§	PROPN
ftr-299	2803	21	453	453	NUM
ftr-299	2803	22	installment	installment	NOUN
ftr-299	2803	23	sale	sale	NOUN
ftr-299	2803	24	reporting	reporting	NOUN
ftr-299	2803	25	,	,	PUNCT
ftr-299	2803	26	after	after	SCONJ
ftr-299	2803	27	the	the	DET
ftr-299	2803	28	taxpayer	taxpayer	NOUN
ftr-299	2803	29	had	have	AUX
ftr-299	2803	30	reported	report	VERB
ftr-299	2803	31	on	on	ADP
ftr-299	2803	32	the	the	DET
ftr-299	2803	33	installment	installment	NOUN
ftr-299	2803	34	method	method	NOUN
ftr-299	2803	35	,	,	PUNCT
ftr-299	2803	36	was	be	AUX
ftr-299	2803	37	a	a	DET
ftr-299	2803	38	change	change	NOUN
ftr-299	2803	39	of	of	ADP
ftr-299	2803	40	accounting	accounting	NOUN
ftr-299	2803	41	method	method	NOUN
ftr-299	2803	42	subject	subject	ADJ
ftr-299	2803	43	to	to	ADP
ftr-299	2803	44	§	§	PROPN
ftr-299	2803	45	481(a	481(a	PROPN
ftr-299	2803	46	)	)	PUNCT
ftr-299	2803	47	.	.	PUNCT
ftr-299	2804	1	as	as	ADP
ftr-299	2804	2	a	a	DET
ftr-299	2804	3	result	result	NOUN
ftr-299	2804	4	the	the	DET
ftr-299	2804	5	court	court	NOUN
ftr-299	2804	6	sustained	sustain	VERB
ftr-299	2804	7	the	the	DET
ftr-299	2804	8	irs	irs	PROPN
ftr-299	2804	9	’s	’s	PART
ftr-299	2804	10	adjustment	adjustment	NOUN
ftr-299	2804	11	for	for	ADP
ftr-299	2804	12	the	the	DET
ftr-299	2804	13	year	year	NOUN
ftr-299	2804	14	2003	2003	NUM
ftr-299	2804	15	,	,	PUNCT
ftr-299	2804	16	the	the	DET
ftr-299	2804	17	year	year	NOUN
ftr-299	2804	18	the	the	DET
ftr-299	2804	19	irs	irs	PROPN
ftr-299	2804	20	initiated	initiate	VERB
ftr-299	2804	21	the	the	DET
ftr-299	2804	22	change	change	NOUN
ftr-299	2804	23	,	,	PUNCT
ftr-299	2804	24	even	even	ADV
ftr-299	2804	25	though	though	SCONJ
ftr-299	2804	26	the	the	DET
ftr-299	2804	27	gain	gain	NOUN
ftr-299	2804	28	properly	properly	ADV
ftr-299	2804	29	was	be	AUX
ftr-299	2804	30	reportable	reportable	ADJ
ftr-299	2804	31	in	in	ADP
ftr-299	2804	32	2002	2002	NUM
ftr-299	2804	33	,	,	PUNCT
ftr-299	2804	34	the	the	DET
ftr-299	2804	35	358	358	NUM
ftr-299	2804	36	florida	florida	PROPN
ftr-299	2804	37	tax	tax	NOUN
ftr-299	2804	38	review	review	NOUN
ftr-299	2804	39	[	[	X
ftr-299	2804	40	vol	vol	NOUN
ftr-299	2804	41	.	.	PUNCT
ftr-299	2805	1	15:5	15:5	NUM
ftr-299	2805	2	year	year	NOUN
ftr-299	2805	3	of	of	ADP
ftr-299	2805	4	the	the	DET
ftr-299	2805	5	sale	sale	NOUN
ftr-299	2805	6	.	.	PUNCT
ftr-299	2806	1	the	the	DET
ftr-299	2806	2	court	court	NOUN
ftr-299	2806	3	cited	cite	VERB
ftr-299	2806	4	bosamia	bosamia	PROPN
ftr-299	2806	5	v.	v.	ADP
ftr-299	2806	6	commissioner	commissioner	NOUN
ftr-299	2806	7	,	,	PUNCT
ftr-299	2806	8	661	661	NUM
ftr-299	2806	9	f.3d	f.3d	NUM
ftr-299	2806	10	250	250	NUM
ftr-299	2806	11	(	(	PUNCT
ftr-299	2806	12	5th	5th	ADJ
ftr-299	2806	13	cir	cir	NOUN
ftr-299	2806	14	.	.	PUNCT
ftr-299	2806	15	2011	2011	NUM
ftr-299	2806	16	)	)	PUNCT
ftr-299	2806	17	,	,	PUNCT
ftr-299	2806	18	aff’g	aff’g	PROPN
ftr-299	2806	19	t.c	t.c	PROPN
ftr-299	2806	20	.	.	PROPN
ftr-299	2806	21	memo	memo	NOUN
ftr-299	2806	22	.	.	PUNCT
ftr-299	2807	1	2010	2010	NUM
ftr-299	2807	2	-	-	SYM
ftr-299	2807	3	218	218	NUM
ftr-299	2807	4	,	,	PUNCT
ftr-299	2807	5	for	for	ADP
ftr-299	2807	6	the	the	DET
ftr-299	2807	7	principle	principle	NOUN
ftr-299	2807	8	that	that	SCONJ
ftr-299	2807	9	a	a	DET
ftr-299	2807	10	§	§	PROPN
ftr-299	2807	11	481(a	481(a	PROPN
ftr-299	2807	12	)	)	PUNCT
ftr-299	2807	13	adjustment	adjustment	NOUN
ftr-299	2807	14	may	may	AUX
ftr-299	2807	15	include	include	VERB
ftr-299	2807	16	amounts	amount	NOUN
ftr-299	2807	17	attributable	attributable	ADJ
ftr-299	2807	18	to	to	ADP
ftr-299	2807	19	tax	tax	NOUN
ftr-299	2807	20	years	year	NOUN
ftr-299	2807	21	outside	outside	ADP
ftr-299	2807	22	the	the	DET
ftr-299	2807	23	statute	statute	NOUN
ftr-299	2807	24	of	of	ADP
ftr-299	2807	25	limitations	limitation	NOUN
ftr-299	2807	26	on	on	ADP
ftr-299	2807	27	assessments	assessment	NOUN
ftr-299	2807	28	.	.	PUNCT
ftr-299	2808	1			PUNCT
ftr-299	2808	2	finally	finally	ADV
ftr-299	2808	3	,	,	PUNCT
ftr-299	2808	4	because	because	SCONJ
ftr-299	2808	5	the	the	DET
ftr-299	2808	6	taxpayer	taxpayer	NOUN
ftr-299	2808	7	was	be	AUX
ftr-299	2808	8	required	require	VERB
ftr-299	2808	9	to	to	PART
ftr-299	2808	10	recognize	recognize	VERB
ftr-299	2808	11	$	$	SYM
ftr-299	2808	12	126,240	126,240	NUM
ftr-299	2808	13	of	of	ADP
ftr-299	2808	14	ordinary	ordinary	ADJ
ftr-299	2808	15	income	income	NOUN
ftr-299	2808	16	relating	relate	VERB
ftr-299	2808	17	to	to	ADP
ftr-299	2808	18	partnership	partnership	NOUN
ftr-299	2808	19	unrealized	unrealized	ADJ
ftr-299	2808	20	receivables	receivables	NOUN
ftr-299	2808	21	in	in	ADP
ftr-299	2808	22	2003	2003	NUM
ftr-299	2808	23	,	,	PUNCT
ftr-299	2808	24	the	the	DET
ftr-299	2808	25	taxpayer	taxpayer	NOUN
ftr-299	2808	26	was	be	AUX
ftr-299	2808	27	entitled	entitle	VERB
ftr-299	2808	28	to	to	PART
ftr-299	2808	29	increase	increase	VERB
ftr-299	2808	30	the	the	DET
ftr-299	2808	31	basis	basis	NOUN
ftr-299	2808	32	of	of	ADP
ftr-299	2808	33	the	the	DET
ftr-299	2808	34	note	note	NOUN
ftr-299	2808	35	by	by	ADP
ftr-299	2808	36	that	that	DET
ftr-299	2808	37	amount	amount	NOUN
ftr-299	2808	38	,	,	PUNCT
ftr-299	2808	39	which	which	PRON
ftr-299	2808	40	reduced	reduce	VERB
ftr-299	2808	41	the	the	DET
ftr-299	2808	42	reported	report	VERB
ftr-299	2808	43	long	long	ADJ
ftr-299	2808	44	-	-	PUNCT
ftr-299	2808	45	term	term	NOUN
ftr-299	2808	46	capital	capital	NOUN
ftr-299	2808	47	gain	gain	NOUN
ftr-299	2808	48	for	for	ADP
ftr-299	2808	49	the	the	DET
ftr-299	2808	50	year	year	NOUN
ftr-299	2808	51	in	in	ADP
ftr-299	2808	52	which	which	PRON
ftr-299	2808	53	the	the	DET
ftr-299	2808	54	note	note	NOUN
ftr-299	2808	55	was	be	AUX
ftr-299	2808	56	satisfied	satisfied	ADJ
ftr-299	2808	57	by	by	ADP
ftr-299	2808	58	conversion	conversion	NOUN
ftr-299	2808	59	into	into	ADP
ftr-299	2808	60	ibm	ibm	PROPN
ftr-299	2808	61	stock	stock	NOUN
ftr-299	2808	62	.	.	PUNCT
ftr-299	2809	1	2	2	X
ftr-299	2809	2	.	.	X
ftr-299	2809	3	a	a	DET
ftr-299	2809	4	partnership	partnership	NOUN
ftr-299	2809	5	termination	termination	NOUN
ftr-299	2809	6	is	be	AUX
ftr-299	2809	7	only	only	ADV
ftr-299	2809	8	a	a	DET
ftr-299	2809	9	termination	termination	NOUN
ftr-299	2809	10	for	for	ADP
ftr-299	2809	11	some	some	DET
ftr-299	2809	12	purposes	purpose	NOUN
ftr-299	2809	13	.	.	PUNCT
ftr-299	2810	1	reg-126285	reg-126285	PROPN
ftr-299	2810	2	-	-	PUNCT
ftr-299	2810	3	12	12	NUM
ftr-299	2810	4	.	.	PUNCT
ftr-299	2811	1	partnerships	partnership	NOUN
ftr-299	2811	2	;	;	PUNCT
ftr-299	2811	3	start	start	VERB
ftr-299	2811	4	-	-	PUNCT
ftr-299	2811	5	up	up	ADP
ftr-299	2811	6	expenditures	expenditure	NOUN
ftr-299	2811	7	;	;	PUNCT
ftr-299	2811	8	organization	organization	NOUN
ftr-299	2811	9	and	and	CCONJ
ftr-299	2811	10	syndication	syndication	NOUN
ftr-299	2811	11	fees	fee	NOUN
ftr-299	2811	12	,	,	PUNCT
ftr-299	2811	13	78	78	NUM
ftr-299	2811	14	f.r	f.r	NOUN
ftr-299	2811	15	.	.	NOUN
ftr-299	2811	16	73753	73753	NUM
ftr-299	2811	17	(	(	PUNCT
ftr-299	2811	18	12/9/13	12/9/13	NUM
ftr-299	2811	19	)	)	PUNCT
ftr-299	2811	20	.	.	PUNCT
ftr-299	2812	1	proposed	propose	VERB
ftr-299	2812	2	amendments	amendment	NOUN
ftr-299	2812	3	to	to	ADP
ftr-299	2812	4	reg	reg	NOUN
ftr-299	2812	5	.	.	PUNCT
ftr-299	2813	1	§	§	PROPN
ftr-299	2813	2	§	§	PROPN
ftr-299	2813	3	1.195	1.195	NUM
ftr-299	2813	4	-	-	SYM
ftr-299	2813	5	2(a	2(a	NUM
ftr-299	2813	6	)	)	PUNCT
ftr-299	2813	7	,	,	PUNCT
ftr-299	2813	8	1.708	1.708	NUM
ftr-299	2813	9	-	-	SYM
ftr-299	2813	10	1(b)(6	1(b)(6	NUM
ftr-299	2813	11	)	)	PUNCT
ftr-299	2813	12	,	,	PUNCT
ftr-299	2813	13	and	and	CCONJ
ftr-299	2813	14	1.709	1.709	NUM
ftr-299	2813	15	-	-	SYM
ftr-299	2813	16	1(b)(3	1(b)(3	NUM
ftr-299	2813	17	)	)	PUNCT
ftr-299	2813	18	would	would	AUX
ftr-299	2813	19	provide	provide	VERB
ftr-299	2813	20	that	that	PRON
ftr-299	2813	21	on	on	ADP
ftr-299	2813	22	a	a	DET
ftr-299	2813	23	technical	technical	ADJ
ftr-299	2813	24	termination	termination	NOUN
ftr-299	2813	25	of	of	ADP
ftr-299	2813	26	a	a	DET
ftr-299	2813	27	partnership	partnership	NOUN
ftr-299	2813	28	under	under	ADP
ftr-299	2813	29	§	§	PROPN
ftr-299	2813	30	708(b)(1)(b	708(b)(1)(b	PROPN
ftr-299	2813	31	)	)	PUNCT
ftr-299	2813	32	caused	cause	VERB
ftr-299	2813	33	by	by	ADP
ftr-299	2813	34	a	a	DET
ftr-299	2813	35	sale	sale	NOUN
ftr-299	2813	36	or	or	CCONJ
ftr-299	2813	37	exchange	exchange	NOUN
ftr-299	2813	38	of	of	ADP
ftr-299	2813	39	50	50	NUM
ftr-299	2813	40	percent	percent	NOUN
ftr-299	2813	41	or	or	CCONJ
ftr-299	2813	42	more	more	ADJ
ftr-299	2813	43	of	of	ADP
ftr-299	2813	44	partnership	partnership	NOUN
ftr-299	2813	45	interests	interest	NOUN
ftr-299	2813	46	within	within	ADP
ftr-299	2813	47	a	a	DET
ftr-299	2813	48	12	12	NUM
ftr-299	2813	49	-	-	PUNCT
ftr-299	2813	50	month	month	NOUN
ftr-299	2813	51	period	period	NOUN
ftr-299	2813	52	,	,	PUNCT
ftr-299	2813	53	the	the	DET
ftr-299	2813	54	new	new	ADJ
ftr-299	2813	55	partnership	partnership	NOUN
ftr-299	2813	56	deemed	deem	VERB
ftr-299	2813	57	to	to	PART
ftr-299	2813	58	be	be	AUX
ftr-299	2813	59	formed	form	VERB
ftr-299	2813	60	as	as	ADP
ftr-299	2813	61	a	a	DET
ftr-299	2813	62	continuation	continuation	NOUN
ftr-299	2813	63	of	of	ADP
ftr-299	2813	64	the	the	DET
ftr-299	2813	65	terminated	terminate	VERB
ftr-299	2813	66	partnership	partnership	NOUN
ftr-299	2813	67	under	under	ADP
ftr-299	2813	68	reg	reg	NOUN
ftr-299	2813	69	.	.	PUNCT
ftr-299	2814	1	§	§	PROPN
ftr-299	2814	2	1.708	1.708	NUM
ftr-299	2814	3	-	-	SYM
ftr-299	2814	4	1(b)(4	1(b)(4	NUM
ftr-299	2814	5	)	)	PUNCT
ftr-299	2814	6	,	,	PUNCT
ftr-299	2814	7	would	would	AUX
ftr-299	2814	8	continue	continue	VERB
ftr-299	2814	9	to	to	PART
ftr-299	2814	10	amortize	amortize	VERB
ftr-299	2814	11	§	§	PROPN
ftr-299	2814	12	195	195	NUM
ftr-299	2814	13	start	start	VERB
ftr-299	2814	14	-	-	PUNCT
ftr-299	2814	15	up	up	NOUN
ftr-299	2814	16	expenses	expense	NOUN
ftr-299	2814	17	and	and	CCONJ
ftr-299	2814	18	§	§	PROPN
ftr-299	2814	19	709	709	NUM
ftr-299	2814	20	organization	organization	NOUN
ftr-299	2814	21	expenses	expense	NOUN
ftr-299	2814	22	using	use	VERB
ftr-299	2814	23	the	the	DET
ftr-299	2814	24	same	same	ADJ
ftr-299	2814	25	amortization	amortization	NOUN
ftr-299	2814	26	period	period	NOUN
ftr-299	2814	27	adopted	adopt	VERB
ftr-299	2814	28	by	by	ADP
ftr-299	2814	29	the	the	DET
ftr-299	2814	30	terminated	terminate	VERB
ftr-299	2814	31	partnership	partnership	NOUN
ftr-299	2814	32	.	.	PUNCT
ftr-299	2815	1	the	the	DET
ftr-299	2815	2	proposed	propose	VERB
ftr-299	2815	3	regulation	regulation	NOUN
ftr-299	2815	4	clarifies	clarify	VERB
ftr-299	2815	5	that	that	SCONJ
ftr-299	2815	6	the	the	DET
ftr-299	2815	7	terminated	terminate	VERB
ftr-299	2815	8	partnership	partnership	NOUN
ftr-299	2815	9	may	may	AUX
ftr-299	2815	10	not	not	PART
ftr-299	2815	11	claim	claim	VERB
ftr-299	2815	12	a	a	DET
ftr-299	2815	13	§	§	ADJ
ftr-299	2815	14	165	165	NUM
ftr-299	2815	15	loss	loss	NOUN
ftr-299	2815	16	deduction	deduction	NOUN
ftr-299	2815	17	for	for	ADP
ftr-299	2815	18	any	any	DET
ftr-299	2815	19	unamortized	unamortized	ADJ
ftr-299	2815	20	start	start	NOUN
ftr-299	2815	21	-	-	PUNCT
ftr-299	2815	22	up	up	NOUN
ftr-299	2815	23	or	or	CCONJ
ftr-299	2815	24	organization	organization	NOUN
ftr-299	2815	25	expenses	expense	NOUN
ftr-299	2815	26	.	.	PUNCT
ftr-299	2816	1	the	the	DET
ftr-299	2816	2	irs	irs	PROPN
ftr-299	2816	3	reasoned	reason	VERB
ftr-299	2816	4	in	in	ADP
ftr-299	2816	5	the	the	DET
ftr-299	2816	6	preamble	preamble	NOUN
ftr-299	2816	7	that	that	SCONJ
ftr-299	2816	8	the	the	DET
ftr-299	2816	9	technical	technical	ADJ
ftr-299	2816	10	termination	termination	NOUN
ftr-299	2816	11	of	of	ADP
ftr-299	2816	12	a	a	DET
ftr-299	2816	13	partnership	partnership	NOUN
ftr-299	2816	14	under	under	ADP
ftr-299	2816	15	§	§	PROPN
ftr-299	2816	16	708(b)(1)(b	708(b)(1)(b	PROPN
ftr-299	2816	17	)	)	PUNCT
ftr-299	2816	18	is	be	AUX
ftr-299	2816	19	not	not	PART
ftr-299	2816	20	a	a	DET
ftr-299	2816	21	cessation	cessation	NOUN
ftr-299	2816	22	of	of	ADP
ftr-299	2816	23	the	the	DET
ftr-299	2816	24	trade	trade	NOUN
ftr-299	2816	25	or	or	CCONJ
ftr-299	2816	26	business	business	NOUN
ftr-299	2816	27	to	to	PART
ftr-299	2816	28	which	which	PRON
ftr-299	2816	29	the	the	DET
ftr-299	2816	30	start	start	VERB
ftr-299	2816	31	-	-	PUNCT
ftr-299	2816	32	up	up	NOUN
ftr-299	2816	33	and	and	CCONJ
ftr-299	2816	34	organizational	organizational	ADJ
ftr-299	2816	35	expenses	expense	NOUN
ftr-299	2816	36	relate	relate	VERB
ftr-299	2816	37	.	.	PUNCT
ftr-299	2817	1	the	the	DET
ftr-299	2817	2	preamble	preamble	NOUN
ftr-299	2817	3	also	also	ADV
ftr-299	2817	4	points	point	VERB
ftr-299	2817	5	out	out	ADP
ftr-299	2817	6	that	that	SCONJ
ftr-299	2817	7	this	this	DET
ftr-299	2817	8	treatment	treatment	NOUN
ftr-299	2817	9	is	be	AUX
ftr-299	2817	10	consistent	consistent	ADJ
ftr-299	2817	11	with	with	ADP
ftr-299	2817	12	the	the	DET
ftr-299	2817	13	amortization	amortization	NOUN
ftr-299	2817	14	of	of	ADP
ftr-299	2817	15	§	§	PROPN
ftr-299	2817	16	197	197	NUM
ftr-299	2817	17	intangibles	intangible	NOUN
ftr-299	2817	18	to	to	ADP
ftr-299	2817	19	the	the	DET
ftr-299	2817	20	extent	extent	NOUN
ftr-299	2817	21	of	of	ADP
ftr-299	2817	22	the	the	DET
ftr-299	2817	23	transferor	transferor	NOUN
ftr-299	2817	24	’s	’s	PART
ftr-299	2817	25	adjusted	adjusted	ADJ
ftr-299	2817	26	basis	basis	NOUN
ftr-299	2817	27	,	,	PUNCT
ftr-299	2817	28	which	which	PRON
ftr-299	2817	29	continues	continue	VERB
ftr-299	2817	30	in	in	ADP
ftr-299	2817	31	the	the	DET
ftr-299	2817	32	new	new	ADJ
ftr-299	2817	33	partnership	partnership	NOUN
ftr-299	2817	34	over	over	ADP
ftr-299	2817	35	the	the	DET
ftr-299	2817	36	remainder	remainder	NOUN
ftr-299	2817	37	of	of	ADP
ftr-299	2817	38	the	the	DET
ftr-299	2817	39	transferor	transferor	NOUN
ftr-299	2817	40	’s	’s	PART
ftr-299	2817	41	15	15	NUM
ftr-299	2817	42	-	-	PUNCT
ftr-299	2817	43	year	year	NOUN
ftr-299	2817	44	amortization	amortization	NOUN
ftr-299	2817	45	period	period	NOUN
ftr-299	2817	46	.	.	PUNCT
ftr-299	2818	1	when	when	SCONJ
ftr-299	2818	2	final	final	ADJ
ftr-299	2818	3	,	,	PUNCT
ftr-299	2818	4	the	the	DET
ftr-299	2818	5	regulations	regulation	NOUN
ftr-299	2818	6	will	will	AUX
ftr-299	2818	7	be	be	AUX
ftr-299	2818	8	applied	apply	VERB
ftr-299	2818	9	to	to	ADP
ftr-299	2818	10	technical	technical	ADJ
ftr-299	2818	11	terminations	termination	NOUN
ftr-299	2818	12	that	that	PRON
ftr-299	2818	13	occur	occur	VERB
ftr-299	2818	14	after	after	ADP
ftr-299	2818	15	12/9/13	12/9/13	NUM
ftr-299	2818	16	.	.	PUNCT
ftr-299	2819	1	e.	e.	PROPN
ftr-299	2819	2	inside	inside	ADJ
ftr-299	2819	3	basis	basis	NOUN
ftr-299	2819	4	adjustments	adjustment	NOUN
ftr-299	2819	5	there	there	PRON
ftr-299	2819	6	were	be	VERB
ftr-299	2819	7	no	no	DET
ftr-299	2819	8	significant	significant	ADJ
ftr-299	2819	9	developments	development	NOUN
ftr-299	2819	10	regarding	regard	VERB
ftr-299	2819	11	this	this	DET
ftr-299	2819	12	topic	topic	NOUN
ftr-299	2819	13	during	during	ADP
ftr-299	2819	14	2013	2013	NUM
ftr-299	2819	15	.	.	PUNCT
ftr-299	2820	1	f.	f.	PROPN
ftr-299	2820	2	partnership	partnership	PROPN
ftr-299	2820	3	audit	audit	PROPN
ftr-299	2820	4	rules	rule	VERB
ftr-299	2820	5	1	1	NUM
ftr-299	2820	6	.	.	PUNCT
ftr-299	2820	7	penalties	penalty	NOUN
ftr-299	2820	8	assessed	assess	VERB
ftr-299	2820	9	on	on	ADP
ftr-299	2820	10	outside	outside	ADJ
ftr-299	2820	11	basis	basis	NOUN
ftr-299	2820	12	adjustments	adjustment	NOUN
ftr-299	2820	13	are	be	AUX
ftr-299	2820	14	not	not	PART
ftr-299	2820	15	a	a	DET
ftr-299	2820	16	partnership	partnership	NOUN
ftr-299	2820	17	item	item	NOUN
ftr-299	2820	18	.	.	PUNCT
ftr-299	2821	1	arbitrage	arbitrage	NOUN
ftr-299	2821	2	trading	trading	NOUN
ftr-299	2821	3	,	,	PUNCT
ftr-299	2821	4	llc	llc	PROPN
ftr-299	2821	5	v.	v.	PROPN
ftr-299	2821	6	united	united	PROPN
ftr-299	2821	7	states	states	PROPN
ftr-299	2821	8	,	,	PUNCT
ftr-299	2821	9	108	108	NUM
ftr-299	2821	10	fed	feed	VERB
ftr-299	2821	11	.	.	PUNCT
ftr-299	2822	1	cl	cl	NOUN
ftr-299	2822	2	.	.	PUNCT
ftr-299	2823	1	588	588	NUM
ftr-299	2823	2	(	(	PUNCT
ftr-299	2823	3	1/30/13	1/30/13	NUM
ftr-299	2823	4	)	)	PUNCT
ftr-299	2823	5	.	.	PUNCT
ftr-299	2824	1	following	follow	VERB
ftr-299	2824	2	petaluma	petaluma	PROPN
ftr-299	2824	3	fx	fx	PROPN
ftr-299	2824	4	partners	partner	NOUN
ftr-299	2824	5	,	,	PUNCT
ftr-299	2824	6	and	and	CCONJ
ftr-299	2824	7	tigers	tiger	NOUN
ftr-299	2824	8	eye	eye	NOUN
ftr-299	2824	9	trading	trading	PROPN
ftr-299	2824	10	llc	llc	PROPN
ftr-299	2824	11	,	,	PUNCT
ftr-299	2824	12	the	the	DET
ftr-299	2824	13	court	court	NOUN
ftr-299	2824	14	of	of	ADP
ftr-299	2824	15	federal	federal	ADJ
ftr-299	2824	16	claims	claim	NOUN
ftr-299	2824	17	held	hold	VERB
ftr-299	2824	18	in	in	ADP
ftr-299	2824	19	this	this	DET
ftr-299	2824	20	son	son	NOUN
ftr-299	2824	21	of	of	ADP
ftr-299	2824	22	boss	boss	NOUN
ftr-299	2824	23	tefra	tefra	PROPN
ftr-299	2824	24	proceeding	proceeding	NOUN
ftr-299	2824	25	that	that	SCONJ
ftr-299	2824	26	the	the	DET
ftr-299	2824	27	court	court	NOUN
ftr-299	2824	28	lacked	lack	VERB
ftr-299	2824	29	jurisdiction	jurisdiction	NOUN
ftr-299	2824	30	to	to	PART
ftr-299	2824	31	consider	consider	VERB
ftr-299	2824	32	the	the	DET
ftr-299	2824	33	application	application	NOUN
ftr-299	2824	34	2014	2014	NUM
ftr-299	2824	35	]	]	PUNCT
ftr-299	2825	1	recent	recent	ADJ
ftr-299	2825	2	developments	development	NOUN
ftr-299	2825	3	in	in	ADP
ftr-299	2825	4	federal	federal	ADJ
ftr-299	2825	5	income	income	NOUN
ftr-299	2825	6	taxation	taxation	NOUN
ftr-299	2825	7	359	359	NUM
ftr-299	2825	8	§	§	PROPN
ftr-299	2825	9	6662	6662	NUM
ftr-299	2825	10	accuracy	accuracy	NOUN
ftr-299	2825	11	related	relate	VERB
ftr-299	2825	12	penalties	penalty	NOUN
ftr-299	2825	13	on	on	ADP
ftr-299	2825	14	adjustments	adjustment	NOUN
ftr-299	2825	15	to	to	ADP
ftr-299	2825	16	the	the	DET
ftr-299	2825	17	taxpayer	taxpayer	NOUN
ftr-299	2825	18	’s	’s	PART
ftr-299	2825	19	outside	outside	ADJ
ftr-299	2825	20	basis	basis	NOUN
ftr-299	2825	21	,	,	PUNCT
ftr-299	2825	22	which	which	PRON
ftr-299	2825	23	is	be	AUX
ftr-299	2825	24	an	an	DET
ftr-299	2825	25	affected	affected	ADJ
ftr-299	2825	26	item	item	NOUN
ftr-299	2825	27	in	in	ADP
ftr-299	2825	28	the	the	DET
ftr-299	2825	29	partnership	partnership	NOUN
ftr-299	2825	30	proceeding	proceeding	NOUN
ftr-299	2825	31	.	.	PUNCT
ftr-299	2826	1	the	the	DET
ftr-299	2826	2	court	court	NOUN
ftr-299	2826	3	further	far	ADV
ftr-299	2826	4	held	hold	VERB
ftr-299	2826	5	that	that	SCONJ
ftr-299	2826	6	it	it	PRON
ftr-299	2826	7	had	have	VERB
ftr-299	2826	8	jurisdiction	jurisdiction	NOUN
ftr-299	2826	9	to	to	PART
ftr-299	2826	10	consider	consider	VERB
ftr-299	2826	11	accuracy	accuracy	NOUN
ftr-299	2826	12	related	relate	VERB
ftr-299	2826	13	penalties	penalty	NOUN
ftr-299	2826	14	related	relate	VERB
ftr-299	2826	15	to	to	ADP
ftr-299	2826	16	adjustment	adjustment	NOUN
ftr-299	2826	17	of	of	ADP
ftr-299	2826	18	the	the	DET
ftr-299	2826	19	disregarded	disregarded	ADJ
ftr-299	2826	20	partnership	partnership	NOUN
ftr-299	2826	21	’s	’s	PART
ftr-299	2826	22	losses	loss	NOUN
ftr-299	2826	23	and	and	CCONJ
ftr-299	2826	24	other	other	ADJ
ftr-299	2826	25	deductions	deduction	NOUN
ftr-299	2826	26	.	.	PUNCT
ftr-299	2827	1	2	2	X
ftr-299	2827	2	.	.	X
ftr-299	2827	3	rely	rely	VERB
ftr-299	2827	4	on	on	ADP
ftr-299	2827	5	the	the	DET
ftr-299	2827	6	irs	irs	PROPN
ftr-299	2827	7	for	for	ADP
ftr-299	2827	8	legal	legal	ADJ
ftr-299	2827	9	advice	advice	NOUN
ftr-299	2827	10	,	,	PUNCT
ftr-299	2827	11	you	you	PRON
ftr-299	2827	12	lose	lose	VERB
ftr-299	2827	13	.	.	PUNCT
ftr-299	2828	1	kearney	kearney	PROPN
ftr-299	2828	2	partners	partners	PROPN
ftr-299	2828	3	fund	fund	PROPN
ftr-299	2828	4	,	,	PUNCT
ftr-299	2828	5	llc	llc	PROPN
ftr-299	2828	6	v.	v.	PROPN
ftr-299	2828	7	united	united	PROPN
ftr-299	2828	8	states	states	PROPN
ftr-299	2828	9	,	,	PUNCT
ftr-299	2828	10	111	111	NUM
ftr-299	2828	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	2828	12	2013	2013	NUM
ftr-299	2828	13	-	-	SYM
ftr-299	2828	14	1408	1408	NUM
ftr-299	2828	15	(	(	PUNCT
ftr-299	2828	16	m.d	m.d	PROPN
ftr-299	2828	17	.	.	PROPN
ftr-299	2828	18	fla	fla	PROPN
ftr-299	2828	19	.	.	PUNCT
ftr-299	2829	1	3/27/13	3/27/13	NUM
ftr-299	2829	2	)	)	PUNCT
ftr-299	2829	3	,	,	PUNCT
ftr-299	2829	4	reconsideration	reconsideration	NOUN
ftr-299	2829	5	denied	deny	VERB
ftr-299	2829	6	,	,	PUNCT
ftr-299	2829	7	111	111	NUM
ftr-299	2829	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	2829	9	2013	2013	NUM
ftr-299	2829	10	-	-	SYM
ftr-299	2829	11	2043	2043	NUM
ftr-299	2829	12	(	(	PUNCT
ftr-299	2829	13	m.d	m.d	PROPN
ftr-299	2829	14	.	.	PROPN
ftr-299	2829	15	fla	fla	PROPN
ftr-299	2829	16	.	.	PUNCT
ftr-299	2830	1	5/20/13	5/20/13	NUM
ftr-299	2830	2	)	)	PUNCT
ftr-299	2830	3	.	.	PUNCT
ftr-299	2831	1	the	the	DET
ftr-299	2831	2	taxpayer	taxpayer	NOUN
ftr-299	2831	3	invested	invest	VERB
ftr-299	2831	4	in	in	ADP
ftr-299	2831	5	a	a	DET
ftr-299	2831	6	tax	tax	NOUN
ftr-299	2831	7	shelter	shelter	NOUN
ftr-299	2831	8	scheme	scheme	NOUN
ftr-299	2831	9	called	call	VERB
ftr-299	2831	10	“	"	PUNCT
ftr-299	2831	11	family	family	NOUN
ftr-299	2831	12	office	office	NOUN
ftr-299	2831	13	customized	customize	VERB
ftr-299	2831	14	”	"	PUNCT
ftr-299	2831	15	(	(	PUNCT
ftr-299	2831	16	focus	focus	NOUN
ftr-299	2831	17	)	)	PUNCT
ftr-299	2831	18	program	program	NOUN
ftr-299	2831	19	”	"	PUNCT
ftr-299	2831	20	by	by	ADP
ftr-299	2831	21	acquiring	acquire	VERB
ftr-299	2831	22	a	a	DET
ftr-299	2831	23	direct	direct	ADJ
ftr-299	2831	24	interest	interest	NOUN
ftr-299	2831	25	in	in	ADP
ftr-299	2831	26	an	an	DET
ftr-299	2831	27	llc	llc	NOUN
ftr-299	2831	28	called	call	VERB
ftr-299	2831	29	nebraska	nebraska	PROPN
ftr-299	2831	30	partners	partner	NOUN
ftr-299	2831	31	,	,	PUNCT
ftr-299	2831	32	which	which	PRON
ftr-299	2831	33	included	include	VERB
ftr-299	2831	34	indirect	indirect	ADJ
ftr-299	2831	35	interests	interest	NOUN
ftr-299	2831	36	in	in	ADP
ftr-299	2831	37	lincoln	lincoln	PROPN
ftr-299	2831	38	partners	partner	NOUN
ftr-299	2831	39	llc	llc	PROPN
ftr-299	2831	40	owned	own	VERB
ftr-299	2831	41	99	99	NUM
ftr-299	2831	42	%	%	NOUN
ftr-299	2831	43	by	by	ADP
ftr-299	2831	44	nebraska	nebraska	PROPN
ftr-299	2831	45	,	,	PUNCT
ftr-299	2831	46	and	and	CCONJ
ftr-299	2831	47	kearney	kearney	PROPN
ftr-299	2831	48	partners	partners	PROPN
ftr-299	2831	49	llc	llc	PROPN
ftr-299	2831	50	,	,	PUNCT
ftr-299	2831	51	owned	own	VERB
ftr-299	2831	52	99	99	NUM
ftr-299	2831	53	%	%	NOUN
ftr-299	2831	54	by	by	ADP
ftr-299	2831	55	lincoln	lincoln	PROPN
ftr-299	2831	56	.	.	PUNCT
ftr-299	2832	1	on	on	ADP
ftr-299	2832	2	initiation	initiation	NOUN
ftr-299	2832	3	of	of	ADP
ftr-299	2832	4	a	a	DET
ftr-299	2832	5	tefra	tefra	ADJ
ftr-299	2832	6	audit	audit	NOUN
ftr-299	2832	7	procedure	procedure	NOUN
ftr-299	2832	8	(	(	PUNCT
ftr-299	2832	9	which	which	PRON
ftr-299	2832	10	the	the	DET
ftr-299	2832	11	court	court	NOUN
ftr-299	2832	12	referred	refer	VERB
ftr-299	2832	13	to	to	ADP
ftr-299	2832	14	as	as	ADP
ftr-299	2832	15	“	"	PUNCT
ftr-299	2832	16	terfa	terfa	NOUN
ftr-299	2832	17	”	"	PUNCT
ftr-299	2832	18	)	)	PUNCT
ftr-299	2832	19	,	,	PUNCT
ftr-299	2832	20	the	the	DET
ftr-299	2832	21	irs	irs	PROPN
ftr-299	2832	22	mailed	mail	VERB
ftr-299	2832	23	the	the	DET
ftr-299	2832	24	required	require	VERB
ftr-299	2832	25	notice	notice	NOUN
ftr-299	2832	26	of	of	ADP
ftr-299	2832	27	beginning	beginning	NOUN
ftr-299	2832	28	of	of	ADP
ftr-299	2832	29	administrative	administrative	ADJ
ftr-299	2832	30	proceedings	proceeding	NOUN
ftr-299	2832	31	(	(	PUNCT
ftr-299	2832	32	nbap	nbap	ADV
ftr-299	2832	33	)	)	PUNCT
ftr-299	2832	34	to	to	ADP
ftr-299	2832	35	the	the	DET
ftr-299	2832	36	partnerships	partnership	NOUN
ftr-299	2832	37	but	but	CCONJ
ftr-299	2832	38	not	not	PART
ftr-299	2832	39	to	to	ADP
ftr-299	2832	40	the	the	DET
ftr-299	2832	41	partners	partner	NOUN
ftr-299	2832	42	.	.	PUNCT
ftr-299	2833	1	section	section	NOUN
ftr-299	2833	2	6223(a	6223(a	NOUN
ftr-299	2833	3	)	)	PUNCT
ftr-299	2833	4	requires	require	VERB
ftr-299	2833	5	notice	notice	NOUN
ftr-299	2833	6	of	of	ADP
ftr-299	2833	7	initiation	initiation	NOUN
ftr-299	2833	8	of	of	ADP
ftr-299	2833	9	an	an	DET
ftr-299	2833	10	audit	audit	NOUN
ftr-299	2833	11	at	at	ADP
ftr-299	2833	12	least	least	ADV
ftr-299	2833	13	120	120	NUM
ftr-299	2833	14	days	day	NOUN
ftr-299	2833	15	before	before	ADP
ftr-299	2833	16	issuance	issuance	NOUN
ftr-299	2833	17	of	of	ADP
ftr-299	2833	18	a	a	DET
ftr-299	2833	19	final	final	ADJ
ftr-299	2833	20	partnership	partnership	NOUN
ftr-299	2833	21	administrative	administrative	ADJ
ftr-299	2833	22	adjustments	adjustment	NOUN
ftr-299	2833	23	(	(	PUNCT
ftr-299	2833	24	fpaa	fpaa	PROPN
ftr-299	2833	25	)	)	PUNCT
ftr-299	2833	26	to	to	ADP
ftr-299	2833	27	partners	partner	NOUN
ftr-299	2833	28	whose	whose	DET
ftr-299	2833	29	names	name	NOUN
ftr-299	2833	30	and	and	CCONJ
ftr-299	2833	31	addresses	address	NOUN
ftr-299	2833	32	are	be	AUX
ftr-299	2833	33	furnished	furnish	VERB
ftr-299	2833	34	to	to	ADP
ftr-299	2833	35	the	the	DET
ftr-299	2833	36	irs	irs	PROPN
ftr-299	2833	37	.	.	PUNCT
ftr-299	2834	1	section	section	PROPN
ftr-299	2834	2	6223(e	6223(e	PUNCT
ftr-299	2834	3	)	)	PUNCT
ftr-299	2834	4	allows	allow	VERB
ftr-299	2834	5	a	a	DET
ftr-299	2834	6	partner	partner	NOUN
ftr-299	2834	7	who	who	PRON
ftr-299	2834	8	was	be	AUX
ftr-299	2834	9	not	not	PART
ftr-299	2834	10	provided	provide	VERB
ftr-299	2834	11	a	a	DET
ftr-299	2834	12	required	require	VERB
ftr-299	2834	13	notice	notice	NOUN
ftr-299	2834	14	to	to	PART
ftr-299	2834	15	opt	opt	VERB
ftr-299	2834	16	-	-	PUNCT
ftr-299	2834	17	out	out	NOUN
ftr-299	2834	18	of	of	ADP
ftr-299	2834	19	the	the	DET
ftr-299	2834	20	partnership	partnership	NOUN
ftr-299	2834	21	proceeding	proceeding	NOUN
ftr-299	2834	22	.	.	PUNCT
ftr-299	2835	1	in	in	ADP
ftr-299	2835	2	issuing	issue	VERB
ftr-299	2835	3	its	its	PRON
ftr-299	2835	4	fpaa	fpaa	NOUN
ftr-299	2835	5	to	to	ADP
ftr-299	2835	6	kearney	kearney	PROPN
ftr-299	2835	7	partners	partners	PROPN
ftr-299	2835	8	,	,	PUNCT
ftr-299	2835	9	the	the	DET
ftr-299	2835	10	irs	irs	PROPN
ftr-299	2835	11	attached	attach	VERB
ftr-299	2835	12	a	a	DET
ftr-299	2835	13	cover	cover	NOUN
ftr-299	2835	14	letter	letter	NOUN
ftr-299	2835	15	indicating	indicate	VERB
ftr-299	2835	16	that	that	SCONJ
ftr-299	2835	17	since	since	SCONJ
ftr-299	2835	18	the	the	DET
ftr-299	2835	19	taxpayer	taxpayer	NOUN
ftr-299	2835	20	had	have	AUX
ftr-299	2835	21	not	not	PART
ftr-299	2835	22	been	be	AUX
ftr-299	2835	23	issued	issue	VERB
ftr-299	2835	24	an	an	DET
ftr-299	2835	25	nbap	nbap	NOUN
ftr-299	2835	26	the	the	DET
ftr-299	2835	27	taxpayer	taxpayer	NOUN
ftr-299	2835	28	was	be	AUX
ftr-299	2835	29	entitled	entitle	VERB
ftr-299	2835	30	to	to	PART
ftr-299	2835	31	opt	opt	VERB
ftr-299	2835	32	-	-	PUNCT
ftr-299	2835	33	out	out	NOUN
ftr-299	2835	34	of	of	ADP
ftr-299	2835	35	the	the	DET
ftr-299	2835	36	partnership	partnership	NOUN
ftr-299	2835	37	proceeding	proceeding	NOUN
ftr-299	2835	38	,	,	PUNCT
ftr-299	2835	39	which	which	PRON
ftr-299	2835	40	he	he	PRON
ftr-299	2835	41	elected	elect	VERB
ftr-299	2835	42	to	to	PART
ftr-299	2835	43	do	do	VERB
ftr-299	2835	44	.	.	PUNCT
ftr-299	2836	1	however	however	ADV
ftr-299	2836	2	,	,	PUNCT
ftr-299	2836	3	shortly	shortly	ADV
ftr-299	2836	4	after	after	SCONJ
ftr-299	2836	5	the	the	DET
ftr-299	2836	6	taxpayer	taxpayer	NOUN
ftr-299	2836	7	notified	notify	VERB
ftr-299	2836	8	the	the	DET
ftr-299	2836	9	irs	irs	PROPN
ftr-299	2836	10	of	of	ADP
ftr-299	2836	11	his	his	PRON
ftr-299	2836	12	election	election	NOUN
ftr-299	2836	13	to	to	ADP
ftr-299	2836	14	optout	optout	NOUN
ftr-299	2836	15	,	,	PUNCT
ftr-299	2836	16	the	the	DET
ftr-299	2836	17	irs	irs	PROPN
ftr-299	2836	18	sent	send	VERB
ftr-299	2836	19	a	a	DET
ftr-299	2836	20	letter	letter	NOUN
ftr-299	2836	21	to	to	ADP
ftr-299	2836	22	the	the	DET
ftr-299	2836	23	taxpayer	taxpayer	NOUN
ftr-299	2836	24	indicating	indicate	VERB
ftr-299	2836	25	that	that	SCONJ
ftr-299	2836	26	it	it	PRON
ftr-299	2836	27	erred	err	VERB
ftr-299	2836	28	in	in	ADP
ftr-299	2836	29	informing	inform	VERB
ftr-299	2836	30	the	the	DET
ftr-299	2836	31	taxpayer	taxpayer	NOUN
ftr-299	2836	32	of	of	ADP
ftr-299	2836	33	an	an	DET
ftr-299	2836	34	election	election	NOUN
ftr-299	2836	35	to	to	PART
ftr-299	2836	36	opt	opt	VERB
ftr-299	2836	37	-	-	PUNCT
ftr-299	2836	38	out	out	ADP
ftr-299	2836	39	because	because	SCONJ
ftr-299	2836	40	the	the	DET
ftr-299	2836	41	taxpayer	taxpayer	NOUN
ftr-299	2836	42	was	be	AUX
ftr-299	2836	43	not	not	PART
ftr-299	2836	44	directly	directly	ADV
ftr-299	2836	45	entitled	entitle	VERB
ftr-299	2836	46	to	to	ADP
ftr-299	2836	47	an	an	DET
ftr-299	2836	48	nbap	nbap	NOUN
ftr-299	2836	49	in	in	ADP
ftr-299	2836	50	the	the	DET
ftr-299	2836	51	first	first	ADJ
ftr-299	2836	52	instance	instance	NOUN
ftr-299	2836	53	.	.	PUNCT
ftr-299	2837	1	the	the	DET
ftr-299	2837	2	taxpayer	taxpayer	NOUN
ftr-299	2837	3	’s	’s	PART
ftr-299	2837	4	petition	petition	NOUN
ftr-299	2837	5	to	to	ADP
ftr-299	2837	6	the	the	DET
ftr-299	2837	7	tax	tax	NOUN
ftr-299	2837	8	court	court	NOUN
ftr-299	2837	9	following	follow	VERB
ftr-299	2837	10	a	a	DET
ftr-299	2837	11	separately	separately	ADV
ftr-299	2837	12	issued	issue	VERB
ftr-299	2837	13	notice	notice	NOUN
ftr-299	2837	14	of	of	ADP
ftr-299	2837	15	deficiency	deficiency	NOUN
ftr-299	2837	16	was	be	AUX
ftr-299	2837	17	dismissed	dismiss	VERB
ftr-299	2837	18	for	for	ADP
ftr-299	2837	19	lack	lack	NOUN
ftr-299	2837	20	of	of	ADP
ftr-299	2837	21	jurisdiction	jurisdiction	NOUN
ftr-299	2837	22	but	but	CCONJ
ftr-299	2837	23	the	the	DET
ftr-299	2837	24	basis	basis	NOUN
ftr-299	2837	25	for	for	ADP
ftr-299	2837	26	the	the	DET
ftr-299	2837	27	decision	decision	NOUN
ftr-299	2837	28	was	be	AUX
ftr-299	2837	29	not	not	PART
ftr-299	2837	30	specified	specify	VERB
ftr-299	2837	31	.	.	PUNCT
ftr-299	2838	1	the	the	DET
ftr-299	2838	2	district	district	NOUN
ftr-299	2838	3	court	court	NOUN
ftr-299	2838	4	rejected	reject	VERB
ftr-299	2838	5	the	the	DET
ftr-299	2838	6	taxpayer	taxpayer	NOUN
ftr-299	2838	7	’s	’s	PART
ftr-299	2838	8	motion	motion	NOUN
ftr-299	2838	9	that	that	SCONJ
ftr-299	2838	10	the	the	DET
ftr-299	2838	11	court	court	NOUN
ftr-299	2838	12	lacked	lack	VERB
ftr-299	2838	13	jurisdiction	jurisdiction	NOUN
ftr-299	2838	14	over	over	ADP
ftr-299	2838	15	the	the	DET
ftr-299	2838	16	taxpayer	taxpayer	NOUN
ftr-299	2838	17	in	in	ADP
ftr-299	2838	18	the	the	DET
ftr-299	2838	19	partnership	partnership	NOUN
ftr-299	2838	20	proceeding	proceeding	NOUN
ftr-299	2838	21	because	because	SCONJ
ftr-299	2838	22	of	of	ADP
ftr-299	2838	23	the	the	DET
ftr-299	2838	24	taxpayer	taxpayer	NOUN
ftr-299	2838	25	’s	’s	PART
ftr-299	2838	26	election	election	NOUN
ftr-299	2838	27	to	to	PART
ftr-299	2838	28	opt	opt	VERB
ftr-299	2838	29	-	-	PUNCT
ftr-299	2838	30	out	out	NOUN
ftr-299	2838	31	.	.	PUNCT
ftr-299	2839	1	first	first	ADV
ftr-299	2839	2	,	,	PUNCT
ftr-299	2839	3	the	the	DET
ftr-299	2839	4	court	court	NOUN
ftr-299	2839	5	rejected	reject	VERB
ftr-299	2839	6	the	the	DET
ftr-299	2839	7	taxpayer	taxpayer	NOUN
ftr-299	2839	8	’s	’s	PART
ftr-299	2839	9	argument	argument	NOUN
ftr-299	2839	10	that	that	SCONJ
ftr-299	2839	11	the	the	DET
ftr-299	2839	12	irs	irs	PROPN
ftr-299	2839	13	was	be	AUX
ftr-299	2839	14	collaterally	collaterally	ADV
ftr-299	2839	15	estopped	estop	VERB
ftr-299	2839	16	from	from	ADP
ftr-299	2839	17	asserting	assert	VERB
ftr-299	2839	18	jurisdiction	jurisdiction	NOUN
ftr-299	2839	19	in	in	ADP
ftr-299	2839	20	the	the	DET
ftr-299	2839	21	partnership	partnership	NOUN
ftr-299	2839	22	proceeding	proceeding	NOUN
ftr-299	2839	23	.	.	PUNCT
ftr-299	2840	1	the	the	DET
ftr-299	2840	2	court	court	NOUN
ftr-299	2840	3	concluded	conclude	VERB
ftr-299	2840	4	that	that	SCONJ
ftr-299	2840	5	since	since	SCONJ
ftr-299	2840	6	the	the	DET
ftr-299	2840	7	basis	basis	NOUN
ftr-299	2840	8	for	for	ADP
ftr-299	2840	9	the	the	DET
ftr-299	2840	10	tax	tax	NOUN
ftr-299	2840	11	court	court	NOUN
ftr-299	2840	12	’s	’s	PART
ftr-299	2840	13	determination	determination	NOUN
ftr-299	2840	14	that	that	SCONJ
ftr-299	2840	15	it	it	PRON
ftr-299	2840	16	lacked	lack	VERB
ftr-299	2840	17	jurisdiction	jurisdiction	NOUN
ftr-299	2840	18	over	over	ADP
ftr-299	2840	19	the	the	DET
ftr-299	2840	20	notice	notice	NOUN
ftr-299	2840	21	of	of	ADP
ftr-299	2840	22	deficiency	deficiency	NOUN
ftr-299	2840	23	issued	issue	VERB
ftr-299	2840	24	to	to	ADP
ftr-299	2840	25	the	the	DET
ftr-299	2840	26	taxpayer	taxpayer	NOUN
ftr-299	2840	27	was	be	AUX
ftr-299	2840	28	not	not	PART
ftr-299	2840	29	clear	clear	ADJ
ftr-299	2840	30	,	,	PUNCT
ftr-299	2840	31	the	the	DET
ftr-299	2840	32	issue	issue	NOUN
ftr-299	2840	33	was	be	AUX
ftr-299	2840	34	not	not	PART
ftr-299	2840	35	fully	fully	ADV
ftr-299	2840	36	litigated	litigate	VERB
ftr-299	2840	37	in	in	ADP
ftr-299	2840	38	the	the	DET
ftr-299	2840	39	tax	tax	NOUN
ftr-299	2840	40	court	court	NOUN
ftr-299	2840	41	and	and	CCONJ
ftr-299	2840	42	,	,	PUNCT
ftr-299	2840	43	therefore	therefore	ADV
ftr-299	2840	44	,	,	PUNCT
ftr-299	2840	45	collateral	collateral	ADJ
ftr-299	2840	46	estoppel	estoppel	NOUN
ftr-299	2840	47	did	do	AUX
ftr-299	2840	48	not	not	PART
ftr-299	2840	49	apply	apply	VERB
ftr-299	2840	50	.	.	PUNCT
ftr-299	2841	1	the	the	DET
ftr-299	2841	2	court	court	NOUN
ftr-299	2841	3	then	then	ADV
ftr-299	2841	4	found	find	VERB
ftr-299	2841	5	that	that	SCONJ
ftr-299	2841	6	the	the	DET
ftr-299	2841	7	taxpayer	taxpayer	NOUN
ftr-299	2841	8	was	be	AUX
ftr-299	2841	9	not	not	PART
ftr-299	2841	10	initially	initially	ADV
ftr-299	2841	11	entitled	entitle	VERB
ftr-299	2841	12	to	to	PART
ftr-299	2841	13	receive	receive	VERB
ftr-299	2841	14	an	an	DET
ftr-299	2841	15	nbap	nbap	NOUN
ftr-299	2841	16	because	because	SCONJ
ftr-299	2841	17	the	the	DET
ftr-299	2841	18	partnership	partnership	NOUN
ftr-299	2841	19	failed	fail	VERB
ftr-299	2841	20	either	either	CCONJ
ftr-299	2841	21	to	to	PART
ftr-299	2841	22	provide	provide	VERB
ftr-299	2841	23	the	the	DET
ftr-299	2841	24	names	name	NOUN
ftr-299	2841	25	and	and	CCONJ
ftr-299	2841	26	addresses	address	NOUN
ftr-299	2841	27	of	of	ADP
ftr-299	2841	28	partners	partner	NOUN
ftr-299	2841	29	on	on	ADP
ftr-299	2841	30	a	a	DET
ftr-299	2841	31	partnership	partnership	NOUN
ftr-299	2841	32	return	return	NOUN
ftr-299	2841	33	or	or	CCONJ
ftr-299	2841	34	by	by	ADP
ftr-299	2841	35	separate	separate	ADJ
ftr-299	2841	36	statement	statement	NOUN
ftr-299	2841	37	as	as	SCONJ
ftr-299	2841	38	required	require	VERB
ftr-299	2841	39	by	by	ADP
ftr-299	2841	40	§	§	PROPN
ftr-299	2841	41	6223(c	6223(c	NOUN
ftr-299	2841	42	)	)	PUNCT
ftr-299	2841	43	.	.	PUNCT
ftr-299	2842	1	further	far	ADV
ftr-299	2842	2	,	,	PUNCT
ftr-299	2842	3	the	the	DET
ftr-299	2842	4	court	court	NOUN
ftr-299	2842	5	held	hold	VERB
ftr-299	2842	6	that	that	SCONJ
ftr-299	2842	7	the	the	DET
ftr-299	2842	8	irs	irs	PROPN
ftr-299	2842	9	is	be	AUX
ftr-299	2842	10	not	not	PART
ftr-299	2842	11	required	require	VERB
ftr-299	2842	12	to	to	PART
ftr-299	2842	13	search	search	VERB
ftr-299	2842	14	its	its	PRON
ftr-299	2842	15	records	record	NOUN
ftr-299	2842	16	for	for	ADP
ftr-299	2842	17	other	other	ADJ
ftr-299	2842	18	information	information	NOUN
ftr-299	2842	19	that	that	PRON
ftr-299	2842	20	may	may	AUX
ftr-299	2842	21	be	be	AUX
ftr-299	2842	22	available	available	ADJ
ftr-299	2842	23	to	to	ADP
ftr-299	2842	24	it	it	PRON
ftr-299	2842	25	that	that	PRON
ftr-299	2842	26	identifies	identify	VERB
ftr-299	2842	27	the	the	DET
ftr-299	2842	28	names	name	NOUN
ftr-299	2842	29	and	and	CCONJ
ftr-299	2842	30	addresses	address	NOUN
ftr-299	2842	31	of	of	ADP
ftr-299	2842	32	partners	partner	NOUN
ftr-299	2842	33	.	.	PUNCT
ftr-299	2843	1	that	that	PRON
ftr-299	2843	2	applies	apply	VERB
ftr-299	2843	3	even	even	ADV
ftr-299	2843	4	if	if	SCONJ
ftr-299	2843	5	the	the	DET
ftr-299	2843	6	irs	irs	PROPN
ftr-299	2843	7	is	be	AUX
ftr-299	2843	8	360	360	NUM
ftr-299	2843	9	florida	florida	PROPN
ftr-299	2843	10	tax	tax	NOUN
ftr-299	2843	11	review	review	NOUN
ftr-299	2844	1	[	[	X
ftr-299	2844	2	vol	vol	NOUN
ftr-299	2844	3	.	.	PUNCT
ftr-299	2845	1	15:5	15:5	NUM
ftr-299	2845	2	aware	aware	ADJ
ftr-299	2845	3	of	of	ADP
ftr-299	2845	4	the	the	DET
ftr-299	2845	5	partner	partner	NOUN
ftr-299	2845	6	’s	’s	PART
ftr-299	2845	7	identity	identity	NOUN
ftr-299	2845	8	.	.	PUNCT
ftr-299	2846	1	finally	finally	ADV
ftr-299	2846	2	,	,	PUNCT
ftr-299	2846	3	the	the	DET
ftr-299	2846	4	court	court	NOUN
ftr-299	2846	5	indicated	indicate	VERB
ftr-299	2846	6	that	that	SCONJ
ftr-299	2846	7	,	,	PUNCT
ftr-299	2846	8	“	"	PUNCT
ftr-299	2846	9	while	while	SCONJ
ftr-299	2846	10	the	the	DET
ftr-299	2846	11	agency	agency	NOUN
ftr-299	2846	12	’s	’s	PART
ftr-299	2846	13	error	error	NOUN
ftr-299	2846	14	(	(	PUNCT
ftr-299	2846	15	subsequently	subsequently	ADV
ftr-299	2846	16	rescinded	rescind	VERB
ftr-299	2846	17	)	)	PUNCT
ftr-299	2846	18	is	be	AUX
ftr-299	2846	19	regrettable	regrettable	ADJ
ftr-299	2846	20	to	to	ADP
ftr-299	2846	21	the	the	DET
ftr-299	2846	22	extent	extent	NOUN
ftr-299	2846	23	it	it	PRON
ftr-299	2846	24	muddied	muddy	VERB
ftr-299	2846	25	the	the	DET
ftr-299	2846	26	waters	water	NOUN
ftr-299	2846	27	,	,	PUNCT
ftr-299	2846	28	it	it	PRON
ftr-299	2846	29	does	do	AUX
ftr-299	2846	30	not	not	PART
ftr-299	2846	31	alter	alter	VERB
ftr-299	2846	32	the	the	DET
ftr-299	2846	33	fact	fact	NOUN
ftr-299	2846	34	that	that	SCONJ
ftr-299	2846	35	there	there	PRON
ftr-299	2846	36	was	be	VERB
ftr-299	2846	37	no	no	DET
ftr-299	2846	38	legal	legal	ADJ
ftr-299	2846	39	obligation	obligation	NOUN
ftr-299	2846	40	to	to	PART
ftr-299	2846	41	provide	provide	VERB
ftr-299	2846	42	the	the	DET
ftr-299	2846	43	nbap	nbap	NOUN
ftr-299	2846	44	to	to	ADP
ftr-299	2846	45	[	[	X
ftr-299	2846	46	the	the	DET
ftr-299	2846	47	taxpayer	taxpayer	NOUN
ftr-299	2846	48	]	]	PUNCT
ftr-299	2846	49	in	in	ADP
ftr-299	2846	50	the	the	DET
ftr-299	2846	51	first	first	ADJ
ftr-299	2846	52	place	place	NOUN
ftr-299	2846	53	and	and	CCONJ
ftr-299	2846	54	the	the	DET
ftr-299	2846	55	letter	letter	NOUN
ftr-299	2846	56	to	to	ADP
ftr-299	2846	57	the	the	DET
ftr-299	2846	58	contrary	contrary	NOUN
ftr-299	2846	59	does	do	AUX
ftr-299	2846	60	not	not	PART
ftr-299	2846	61	change	change	VERB
ftr-299	2846	62	that	that	DET
ftr-299	2846	63	circumstance	circumstance	NOUN
ftr-299	2846	64	.	.	PUNCT
ftr-299	2846	65	”	"	PUNCT
ftr-299	2847	1	a.	a.	NOUN
ftr-299	2847	2	strike	strike	NOUN
ftr-299	2847	3	two	two	NUM
ftr-299	2847	4	,	,	PUNCT
ftr-299	2847	5	same	same	ADJ
ftr-299	2847	6	partner	partner	NOUN
ftr-299	2847	7	,	,	PUNCT
ftr-299	2847	8	different	different	ADJ
ftr-299	2847	9	argument	argument	NOUN
ftr-299	2847	10	.	.	PUNCT
ftr-299	2848	1	kearney	kearney	PROPN
ftr-299	2848	2	partners	partners	PROPN
ftr-299	2848	3	fund	fund	PROPN
ftr-299	2848	4	,	,	PUNCT
ftr-299	2848	5	llc	llc	PROPN
ftr-299	2848	6	v.	v.	PROPN
ftr-299	2848	7	united	united	PROPN
ftr-299	2848	8	states	states	PROPN
ftr-299	2848	9	,	,	PUNCT
ftr-299	2848	10	111	111	NUM
ftr-299	2848	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	2848	12	2013	2013	NUM
ftr-299	2848	13	-	-	SYM
ftr-299	2848	14	1789	1789	NUM
ftr-299	2848	15	(	(	PUNCT
ftr-299	2848	16	m.d	m.d	PROPN
ftr-299	2848	17	.	.	PROPN
ftr-299	2848	18	fla	fla	PROPN
ftr-299	2848	19	.	.	PUNCT
ftr-299	2849	1	4/25/13	4/25/13	NUM
ftr-299	2849	2	)	)	PUNCT
ftr-299	2849	3	.	.	PUNCT
ftr-299	2850	1	in	in	ADP
ftr-299	2850	2	this	this	DET
ftr-299	2850	3	action	action	NOUN
ftr-299	2850	4	the	the	DET
ftr-299	2850	5	court	court	NOUN
ftr-299	2850	6	denied	deny	VERB
ftr-299	2850	7	summary	summary	NOUN
ftr-299	2850	8	judgment	judgment	NOUN
ftr-299	2850	9	motions	motion	NOUN
ftr-299	2850	10	by	by	ADP
ftr-299	2850	11	the	the	DET
ftr-299	2850	12	partnerships	partnership	NOUN
ftr-299	2850	13	and	and	CCONJ
ftr-299	2850	14	the	the	DET
ftr-299	2850	15	99	99	NUM
ftr-299	2850	16	percent	percent	NOUN
ftr-299	2850	17	partner	partner	NOUN
ftr-299	2850	18	challenging	challenge	VERB
ftr-299	2850	19	irs	irs	PROPN
ftr-299	2850	20	assertions	assertion	NOUN
ftr-299	2850	21	that	that	SCONJ
ftr-299	2850	22	the	the	DET
ftr-299	2850	23	focus	focus	NOUN
ftr-299	2850	24	investment	investment	NOUN
ftr-299	2850	25	lacked	lack	VERB
ftr-299	2850	26	economic	economic	ADJ
ftr-299	2850	27	substance	substance	NOUN
ftr-299	2850	28	so	so	SCONJ
ftr-299	2850	29	that	that	SCONJ
ftr-299	2850	30	all	all	PRON
ftr-299	2850	31	of	of	ADP
ftr-299	2850	32	the	the	DET
ftr-299	2850	33	gains	gain	NOUN
ftr-299	2850	34	and	and	CCONJ
ftr-299	2850	35	losses	loss	NOUN
ftr-299	2850	36	emanating	emanate	VERB
ftr-299	2850	37	from	from	ADP
ftr-299	2850	38	the	the	DET
ftr-299	2850	39	tax	tax	NOUN
ftr-299	2850	40	shelter	shelter	NOUN
ftr-299	2850	41	should	should	AUX
ftr-299	2850	42	be	be	AUX
ftr-299	2850	43	disregarded	disregard	VERB
ftr-299	2850	44	and	and	CCONJ
ftr-299	2850	45	alternatively	alternatively	ADV
ftr-299	2850	46	that	that	SCONJ
ftr-299	2850	47	if	if	SCONJ
ftr-299	2850	48	the	the	DET
ftr-299	2850	49	losses	loss	NOUN
ftr-299	2850	50	allocated	allocate	VERB
ftr-299	2850	51	to	to	ADP
ftr-299	2850	52	the	the	DET
ftr-299	2850	53	partner	partner	NOUN
ftr-299	2850	54	are	be	AUX
ftr-299	2850	55	respected	respect	VERB
ftr-299	2850	56	then	then	ADV
ftr-299	2850	57	under	under	ADP
ftr-299	2850	58	the	the	DET
ftr-299	2850	59	step	step	NOUN
ftr-299	2850	60	transaction	transaction	NOUN
ftr-299	2850	61	doctrine	doctrine	NOUN
ftr-299	2850	62	gains	gain	NOUN
ftr-299	2850	63	recognized	recognize	VERB
ftr-299	2850	64	before	before	SCONJ
ftr-299	2850	65	the	the	DET
ftr-299	2850	66	partner	partner	NOUN
ftr-299	2850	67	acquired	acquire	VERB
ftr-299	2850	68	his	his	PRON
ftr-299	2850	69	interest	interest	NOUN
ftr-299	2850	70	should	should	AUX
ftr-299	2850	71	also	also	ADV
ftr-299	2850	72	be	be	AUX
ftr-299	2850	73	allocated	allocate	VERB
ftr-299	2850	74	to	to	ADP
ftr-299	2850	75	the	the	DET
ftr-299	2850	76	partner	partner	NOUN
ftr-299	2850	77	.	.	PUNCT
ftr-299	2851	1	the	the	DET
ftr-299	2851	2	transaction	transaction	NOUN
ftr-299	2851	3	involved	involve	VERB
ftr-299	2851	4	offsetting	offset	VERB
ftr-299	2851	5	straddle	straddle	NOUN
ftr-299	2851	6	gains	gain	NOUN
ftr-299	2851	7	allocated	allocate	VERB
ftr-299	2851	8	to	to	ADP
ftr-299	2851	9	one	one	NUM
ftr-299	2851	10	owner	owner	NOUN
ftr-299	2851	11	(	(	PUNCT
ftr-299	2851	12	and	and	CCONJ
ftr-299	2851	13	eliminated	eliminate	VERB
ftr-299	2851	14	on	on	ADP
ftr-299	2851	15	the	the	DET
ftr-299	2851	16	owner	owner	NOUN
ftr-299	2851	17	’s	’s	PART
ftr-299	2851	18	return	return	NOUN
ftr-299	2851	19	)	)	PUNCT
ftr-299	2851	20	and	and	CCONJ
ftr-299	2851	21	losses	loss	NOUN
ftr-299	2851	22	,	,	PUNCT
ftr-299	2851	23	allocated	allocate	VERB
ftr-299	2851	24	to	to	ADP
ftr-299	2851	25	the	the	DET
ftr-299	2851	26	later	later	ADV
ftr-299	2851	27	acquiring	acquire	VERB
ftr-299	2851	28	partner	partner	NOUN
ftr-299	2851	29	.	.	PUNCT
ftr-299	2852	1	the	the	DET
ftr-299	2852	2	court	court	NOUN
ftr-299	2852	3	noted	note	VERB
ftr-299	2852	4	that	that	SCONJ
ftr-299	2852	5	both	both	DET
ftr-299	2852	6	irs	irs	PROPN
ftr-299	2852	7	positions	position	NOUN
ftr-299	2852	8	are	be	AUX
ftr-299	2852	9	predicated	predicate	VERB
ftr-299	2852	10	on	on	ADP
ftr-299	2852	11	the	the	DET
ftr-299	2852	12	conclusion	conclusion	NOUN
ftr-299	2852	13	that	that	SCONJ
ftr-299	2852	14	focus	focus	NOUN
ftr-299	2852	15	is	be	AUX
ftr-299	2852	16	an	an	DET
ftr-299	2852	17	abusive	abusive	ADJ
ftr-299	2852	18	tax	tax	NOUN
ftr-299	2852	19	shelter	shelter	NOUN
ftr-299	2852	20	and	and	CCONJ
ftr-299	2852	21	observed	observe	VERB
ftr-299	2852	22	that	that	SCONJ
ftr-299	2852	23	both	both	CCONJ
ftr-299	2852	24	the	the	DET
ftr-299	2852	25	economic	economic	ADJ
ftr-299	2852	26	substance	substance	NOUN
ftr-299	2852	27	doctrine	doctrine	NOUN
ftr-299	2852	28	and	and	CCONJ
ftr-299	2852	29	the	the	DET
ftr-299	2852	30	step	step	NOUN
ftr-299	2852	31	transaction	transaction	NOUN
ftr-299	2852	32	theory	theory	NOUN
ftr-299	2852	33	have	have	AUX
ftr-299	2852	34	been	be	AUX
ftr-299	2852	35	applied	apply	VERB
ftr-299	2852	36	to	to	PART
ftr-299	2852	37	give	give	VERB
ftr-299	2852	38	effect	effect	NOUN
ftr-299	2852	39	to	to	ADP
ftr-299	2852	40	both	both	CCONJ
ftr-299	2852	41	the	the	DET
ftr-299	2852	42	cost	cost	NOUN
ftr-299	2852	43	and	and	CCONJ
ftr-299	2852	44	income	income	NOUN
ftr-299	2852	45	functions	function	NOUN
ftr-299	2852	46	of	of	ADP
ftr-299	2852	47	a	a	DET
ftr-299	2852	48	transaction	transaction	NOUN
ftr-299	2852	49	or	or	CCONJ
ftr-299	2852	50	to	to	ADP
ftr-299	2852	51	neither	neither	PRON
ftr-299	2852	52	.	.	PUNCT
ftr-299	2853	1	the	the	DET
ftr-299	2853	2	court	court	NOUN
ftr-299	2853	3	concluded	conclude	VERB
ftr-299	2853	4	that	that	SCONJ
ftr-299	2853	5	the	the	DET
ftr-299	2853	6	irs	irs	PROPN
ftr-299	2853	7	offered	offer	VERB
ftr-299	2853	8	sufficient	sufficient	ADJ
ftr-299	2853	9	evidence	evidence	NOUN
ftr-299	2853	10	to	to	PART
ftr-299	2853	11	create	create	VERB
ftr-299	2853	12	a	a	DET
ftr-299	2853	13	material	material	NOUN
ftr-299	2853	14	issue	issue	NOUN
ftr-299	2853	15	over	over	ADP
ftr-299	2853	16	whether	whether	SCONJ
ftr-299	2853	17	the	the	DET
ftr-299	2853	18	99	99	NUM
ftr-299	2853	19	percent	percent	NOUN
ftr-299	2853	20	partner	partner	NOUN
ftr-299	2853	21	intended	intend	VERB
ftr-299	2853	22	to	to	PART
ftr-299	2853	23	benefit	benefit	VERB
ftr-299	2853	24	from	from	ADP
ftr-299	2853	25	the	the	DET
ftr-299	2853	26	inception	inception	NOUN
ftr-299	2853	27	of	of	ADP
ftr-299	2853	28	the	the	DET
ftr-299	2853	29	transaction	transaction	NOUN
ftr-299	2853	30	and	and	CCONJ
ftr-299	2853	31	that	that	SCONJ
ftr-299	2853	32	the	the	DET
ftr-299	2853	33	losses	loss	NOUN
ftr-299	2853	34	were	be	AUX
ftr-299	2853	35	generated	generate	VERB
ftr-299	2853	36	through	through	ADP
ftr-299	2853	37	an	an	DET
ftr-299	2853	38	interrelated	interrelated	ADJ
ftr-299	2853	39	series	series	NOUN
ftr-299	2853	40	of	of	ADP
ftr-299	2853	41	transactions	transaction	NOUN
ftr-299	2853	42	.	.	PUNCT
ftr-299	2854	1	further	far	ADV
ftr-299	2854	2	,	,	PUNCT
ftr-299	2854	3	citing	cite	VERB
ftr-299	2854	4	the	the	DET
ftr-299	2854	5	partnership	partnership	NOUN
ftr-299	2854	6	anti	anti	ADJ
ftr-299	2854	7	-	-	ADJ
ftr-299	2854	8	abuse	abuse	ADJ
ftr-299	2854	9	rule	rule	NOUN
ftr-299	2854	10	of	of	ADP
ftr-299	2854	11	reg	reg	NOUN
ftr-299	2854	12	.	.	PUNCT
ftr-299	2855	1	§	§	PROPN
ftr-299	2855	2	1.701	1.701	NUM
ftr-299	2855	3	-	-	SYM
ftr-299	2855	4	2	2	NUM
ftr-299	2855	5	as	as	ADP
ftr-299	2855	6	a	a	DET
ftr-299	2855	7	complement	complement	NOUN
ftr-299	2855	8	to	to	ADP
ftr-299	2855	9	the	the	DET
ftr-299	2855	10	economic	economic	ADJ
ftr-299	2855	11	substance	substance	NOUN
ftr-299	2855	12	doctrine	doctrine	NOUN
ftr-299	2855	13	,	,	PUNCT
ftr-299	2855	14	the	the	DET
ftr-299	2855	15	court	court	NOUN
ftr-299	2855	16	indicated	indicate	VERB
ftr-299	2855	17	that	that	SCONJ
ftr-299	2855	18	the	the	DET
ftr-299	2855	19	irs	irs	PROPN
ftr-299	2855	20	may	may	AUX
ftr-299	2855	21	disregard	disregard	VERB
ftr-299	2855	22	the	the	DET
ftr-299	2855	23	entire	entire	ADJ
ftr-299	2855	24	transaction	transaction	NOUN
ftr-299	2855	25	.	.	PUNCT
ftr-299	2856	1	b.	b.	PROPN
ftr-299	2856	2	and	and	CCONJ
ftr-299	2856	3	a	a	DET
ftr-299	2856	4	win	win	NOUN
ftr-299	2856	5	for	for	ADP
ftr-299	2856	6	the	the	DET
ftr-299	2856	7	taxpayer	taxpayer	NOUN
ftr-299	2856	8	in	in	ADP
ftr-299	2856	9	another	another	DET
ftr-299	2856	10	court	court	NOUN
ftr-299	2856	11	on	on	ADP
ftr-299	2856	12	an	an	DET
ftr-299	2856	13	earlier	early	ADJ
ftr-299	2856	14	date	date	NOUN
ftr-299	2856	15	.	.	PUNCT
ftr-299	2857	1	kearney	kearney	PROPN
ftr-299	2857	2	partners	partners	PROPN
ftr-299	2857	3	fund	fund	PROPN
ftr-299	2857	4	,	,	PUNCT
ftr-299	2857	5	llc	llc	PROPN
ftr-299	2857	6	v.	v.	PROPN
ftr-299	2857	7	united	united	PROPN
ftr-299	2857	8	states	states	PROPN
ftr-299	2857	9	,	,	PUNCT
ftr-299	2857	10	111	111	NUM
ftr-299	2857	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	2857	12	2013	2013	NUM
ftr-299	2857	13	-	-	SYM
ftr-299	2857	14	1780	1780	NUM
ftr-299	2857	15	(	(	PUNCT
ftr-299	2857	16	n.j	n.j	PROPN
ftr-299	2857	17	.	.	PROPN
ftr-299	2857	18	7/13/12	7/13/12	NUM
ftr-299	2857	19	)	)	PUNCT
ftr-299	2857	20	.	.	PUNCT
ftr-299	2858	1	a	a	DET
ftr-299	2858	2	magistrate	magistrate	ADJ
ftr-299	2858	3	judge	judge	NOUN
ftr-299	2858	4	denied	deny	VERB
ftr-299	2858	5	the	the	DET
ftr-299	2858	6	irs	irs	PROPN
ftr-299	2858	7	’s	’s	PART
ftr-299	2858	8	motion	motion	NOUN
ftr-299	2858	9	to	to	PART
ftr-299	2858	10	compel	compel	VERB
ftr-299	2858	11	production	production	NOUN
ftr-299	2858	12	of	of	ADP
ftr-299	2858	13	documents	document	NOUN
ftr-299	2858	14	reflecting	reflect	VERB
ftr-299	2858	15	communications	communication	NOUN
ftr-299	2858	16	between	between	ADP
ftr-299	2858	17	the	the	DET
ftr-299	2858	18	99	99	NUM
ftr-299	2858	19	percent	percent	NOUN
ftr-299	2858	20	partner	partner	NOUN
ftr-299	2858	21	and	and	CCONJ
ftr-299	2858	22	rabner	rabner	NOUN
ftr-299	2858	23	,	,	PUNCT
ftr-299	2858	24	allcorn	allcorn	ADV
ftr-299	2858	25	,	,	PUNCT
ftr-299	2858	26	baumgart	baumgart	PROPN
ftr-299	2858	27	&	&	CCONJ
ftr-299	2858	28	ben	ben	PROPN
ftr-299	2858	29	-	-	PROPN
ftr-299	2858	30	asher	asher	PROPN
ftr-299	2858	31	,	,	PUNCT
ftr-299	2858	32	p.c	p.c	PROPN
ftr-299	2858	33	.	.	PROPN
ftr-299	2859	1	the	the	DET
ftr-299	2859	2	court	court	NOUN
ftr-299	2859	3	concluded	conclude	VERB
ftr-299	2859	4	that	that	SCONJ
ftr-299	2859	5	the	the	DET
ftr-299	2859	6	documents	document	NOUN
ftr-299	2859	7	were	be	AUX
ftr-299	2859	8	protected	protect	VERB
ftr-299	2859	9	by	by	ADP
ftr-299	2859	10	the	the	DET
ftr-299	2859	11	attorneyclient	attorneyclient	NOUN
ftr-299	2859	12	privilege	privilege	NOUN
ftr-299	2859	13	and	and	CCONJ
ftr-299	2859	14	rejected	reject	VERB
ftr-299	2859	15	the	the	DET
ftr-299	2859	16	irs	irs	PROPN
ftr-299	2859	17	’s	’s	PART
ftr-299	2859	18	argument	argument	NOUN
ftr-299	2859	19	that	that	SCONJ
ftr-299	2859	20	the	the	DET
ftr-299	2859	21	firm	firm	NOUN
ftr-299	2859	22	was	be	AUX
ftr-299	2859	23	providing	provide	VERB
ftr-299	2859	24	financial	financial	ADJ
ftr-299	2859	25	advice	advice	NOUN
ftr-299	2859	26	after	after	ADP
ftr-299	2859	27	an	an	PRON
ftr-299	2859	28	in	in	ADP
ftr-299	2859	29	camera	camera	NOUN
ftr-299	2859	30	review	review	NOUN
ftr-299	2859	31	.	.	PUNCT
ftr-299	2860	1	the	the	DET
ftr-299	2860	2	court	court	NOUN
ftr-299	2860	3	found	find	VERB
ftr-299	2860	4	that	that	SCONJ
ftr-299	2860	5	the	the	DET
ftr-299	2860	6	attorney	attorney	NOUN
ftr-299	2860	7	was	be	AUX
ftr-299	2860	8	providing	provide	VERB
ftr-299	2860	9	legal	legal	ADJ
ftr-299	2860	10	and	and	CCONJ
ftr-299	2860	11	tax	tax	NOUN
ftr-299	2860	12	advice	advice	NOUN
ftr-299	2860	13	.	.	PUNCT
ftr-299	2861	1	the	the	DET
ftr-299	2861	2	court	court	NOUN
ftr-299	2861	3	also	also	ADV
ftr-299	2861	4	held	hold	VERB
ftr-299	2861	5	that	that	SCONJ
ftr-299	2861	6	even	even	ADV
ftr-299	2861	7	if	if	SCONJ
ftr-299	2861	8	the	the	DET
ftr-299	2861	9	partner	partner	NOUN
ftr-299	2861	10	were	be	AUX
ftr-299	2861	11	a	a	DET
ftr-299	2861	12	party	party	NOUN
ftr-299	2861	13	in	in	ADP
ftr-299	2861	14	the	the	DET
ftr-299	2861	15	florida	florida	PROPN
ftr-299	2861	16	tefra	tefra	PROPN
ftr-299	2861	17	litigation	litigation	PROPN
ftr-299	2861	18	,	,	PUNCT
ftr-299	2861	19	the	the	DET
ftr-299	2861	20	partner	partner	NOUN
ftr-299	2861	21	did	do	AUX
ftr-299	2861	22	not	not	PART
ftr-299	2861	23	waive	waive	VERB
ftr-299	2861	24	the	the	DET
ftr-299	2861	25	attorney	attorney	NOUN
ftr-299	2861	26	-	-	PUNCT
ftr-299	2861	27	client	client	NOUN
ftr-299	2861	28	privilege	privilege	NOUN
ftr-299	2861	29	by	by	ADP
ftr-299	2861	30	intending	intend	VERB
ftr-299	2861	31	to	to	PART
ftr-299	2861	32	call	call	VERB
ftr-299	2861	33	the	the	DET
ftr-299	2861	34	attorney	attorney	NOUN
ftr-299	2861	35	as	as	ADP
ftr-299	2861	36	a	a	DET
ftr-299	2861	37	witness	witness	NOUN
ftr-299	2861	38	in	in	ADP
ftr-299	2861	39	that	that	DET
ftr-299	2861	40	matter	matter	NOUN
ftr-299	2861	41	because	because	SCONJ
ftr-299	2861	42	the	the	DET
ftr-299	2861	43	partner	partner	NOUN
ftr-299	2861	44	would	would	AUX
ftr-299	2861	45	not	not	PART
ftr-299	2861	46	rely	rely	VERB
ftr-299	2861	47	on	on	ADP
ftr-299	2861	48	the	the	DET
ftr-299	2861	49	attorney	attorney	NOUN
ftr-299	2861	50	’s	’s	PART
ftr-299	2861	51	advice	advice	NOUN
ftr-299	2861	52	in	in	ADP
ftr-299	2861	53	that	that	DET
ftr-299	2861	54	case	case	NOUN
ftr-299	2861	55	.	.	PUNCT
ftr-299	2862	1	the	the	DET
ftr-299	2862	2	court	court	NOUN
ftr-299	2862	3	also	also	ADV
ftr-299	2862	4	held	hold	VERB
ftr-299	2862	5	that	that	SCONJ
ftr-299	2862	6	the	the	DET
ftr-299	2862	7	documents	document	NOUN
ftr-299	2862	8	were	be	AUX
ftr-299	2862	9	prepared	prepare	VERB
ftr-299	2862	10	in	in	ADP
ftr-299	2862	11	2014	2014	NUM
ftr-299	2862	12	]	]	PUNCT
ftr-299	2862	13	recent	recent	ADJ
ftr-299	2862	14	developments	development	NOUN
ftr-299	2862	15	in	in	ADP
ftr-299	2862	16	federal	federal	ADJ
ftr-299	2862	17	income	income	NOUN
ftr-299	2862	18	taxation	taxation	NOUN
ftr-299	2862	19	361	361	NUM
ftr-299	2862	20	anticipation	anticipation	NOUN
ftr-299	2862	21	of	of	ADP
ftr-299	2862	22	litigation	litigation	NOUN
ftr-299	2862	23	because	because	SCONJ
ftr-299	2862	24	of	of	ADP
ftr-299	2862	25	the	the	DET
ftr-299	2862	26	aggressive	aggressive	ADJ
ftr-299	2862	27	nature	nature	NOUN
ftr-299	2862	28	of	of	ADP
ftr-299	2862	29	the	the	DET
ftr-299	2862	30	tax	tax	NOUN
ftr-299	2862	31	shelter	shelter	NOUN
ftr-299	2862	32	program	program	NOUN
ftr-299	2862	33	.	.	PUNCT
ftr-299	2863	1	c.	c.	NOUN
ftr-299	2863	2	and	and	CCONJ
ftr-299	2863	3	a	a	DET
ftr-299	2863	4	partial	partial	ADJ
ftr-299	2863	5	loss	loss	NOUN
ftr-299	2863	6	and	and	CCONJ
ftr-299	2863	7	partial	partial	ADJ
ftr-299	2863	8	win	win	NOUN
ftr-299	2863	9	for	for	ADP
ftr-299	2863	10	the	the	DET
ftr-299	2863	11	taxpayer	taxpayer	NOUN
ftr-299	2863	12	who	who	PRON
ftr-299	2863	13	seems	seem	VERB
ftr-299	2863	14	to	to	PART
ftr-299	2863	15	have	have	VERB
ftr-299	2863	16	unlimited	unlimited	ADJ
ftr-299	2863	17	attorney	attorney	NOUN
ftr-299	2863	18	fee	fee	NOUN
ftr-299	2863	19	resources	resource	NOUN
ftr-299	2863	20	for	for	ADP
ftr-299	2863	21	pretrial	pretrial	ADJ
ftr-299	2863	22	motions	motion	NOUN
ftr-299	2863	23	.	.	PUNCT
ftr-299	2864	1	kearney	kearney	PROPN
ftr-299	2864	2	partners	partners	PROPN
ftr-299	2864	3	fund	fund	PROPN
ftr-299	2864	4	,	,	PUNCT
ftr-299	2864	5	llc	llc	PROPN
ftr-299	2864	6	v.	v.	PROPN
ftr-299	2864	7	united	united	PROPN
ftr-299	2864	8	states	states	PROPN
ftr-299	2864	9	,	,	PUNCT
ftr-299	2864	10	111	111	NUM
ftr-299	2864	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	2864	12	2013	2013	NUM
ftr-299	2864	13	-	-	SYM
ftr-299	2864	14	1963	1963	NUM
ftr-299	2864	15	(	(	PUNCT
ftr-299	2864	16	m.d	m.d	PROPN
ftr-299	2864	17	.	.	PROPN
ftr-299	2864	18	fla	fla	PROPN
ftr-299	2864	19	.	.	PUNCT
ftr-299	2865	1	5/10/13	5/10/13	NUM
ftr-299	2865	2	)	)	PUNCT
ftr-299	2865	3	.	.	PUNCT
ftr-299	2866	1	in	in	ADP
ftr-299	2866	2	this	this	DET
ftr-299	2866	3	round	round	NOUN
ftr-299	2866	4	the	the	DET
ftr-299	2866	5	court	court	NOUN
ftr-299	2866	6	denied	deny	VERB
ftr-299	2866	7	the	the	DET
ftr-299	2866	8	taxpayer	taxpayer	NOUN
ftr-299	2866	9	’s	’s	PART
ftr-299	2866	10	objection	objection	NOUN
ftr-299	2866	11	to	to	ADP
ftr-299	2866	12	a	a	DET
ftr-299	2866	13	magistrate	magistrate	NOUN
ftr-299	2866	14	’s	’s	PART
ftr-299	2866	15	ruling	ruling	NOUN
ftr-299	2866	16	that	that	SCONJ
ftr-299	2866	17	certain	certain	ADJ
ftr-299	2866	18	documents	document	NOUN
ftr-299	2866	19	sought	seek	VERB
ftr-299	2866	20	by	by	ADP
ftr-299	2866	21	the	the	DET
ftr-299	2866	22	taxpayer	taxpayer	NOUN
ftr-299	2866	23	from	from	ADP
ftr-299	2866	24	the	the	DET
ftr-299	2866	25	irs	irs	PROPN
ftr-299	2866	26	were	be	AUX
ftr-299	2866	27	protected	protect	VERB
ftr-299	2866	28	under	under	ADP
ftr-299	2866	29	the	the	DET
ftr-299	2866	30	“	"	PUNCT
ftr-299	2866	31	deliberative	deliberative	ADJ
ftr-299	2866	32	process	process	NOUN
ftr-299	2866	33	privilege	privilege	NOUN
ftr-299	2866	34	.	.	PUNCT
ftr-299	2866	35	”	"	PUNCT
ftr-299	2867	1	the	the	DET
ftr-299	2867	2	privilege	privilege	NOUN
ftr-299	2867	3	attaches	attach	VERB
ftr-299	2867	4	to	to	ADP
ftr-299	2867	5	documents	document	NOUN
ftr-299	2867	6	that	that	PRON
ftr-299	2867	7	precede	precede	VERB
ftr-299	2867	8	an	an	DET
ftr-299	2867	9	agency	agency	NOUN
ftr-299	2867	10	’s	’s	PART
ftr-299	2867	11	final	final	ADJ
ftr-299	2867	12	determination	determination	NOUN
ftr-299	2867	13	or	or	CCONJ
ftr-299	2867	14	outcome	outcome	VERB
ftr-299	2867	15	on	on	ADP
ftr-299	2867	16	a	a	DET
ftr-299	2867	17	policy	policy	NOUN
ftr-299	2867	18	or	or	CCONJ
ftr-299	2867	19	legal	legal	ADJ
ftr-299	2867	20	matter	matter	NOUN
ftr-299	2867	21	and	and	CCONJ
ftr-299	2867	22	which	which	PRON
ftr-299	2867	23	reflect	reflect	VERB
ftr-299	2867	24	the	the	DET
ftr-299	2867	25	give	give	VERB
ftr-299	2867	26	-	-	PUNCT
ftr-299	2867	27	and	and	CCONJ
ftr-299	2867	28	-	-	PUNCT
ftr-299	2867	29	take	take	NOUN
ftr-299	2867	30	of	of	ADP
ftr-299	2867	31	the	the	DET
ftr-299	2867	32	consultative	consultative	ADJ
ftr-299	2867	33	process	process	NOUN
ftr-299	2867	34	that	that	PRON
ftr-299	2867	35	is	be	AUX
ftr-299	2867	36	antecedent	antecedent	ADJ
ftr-299	2867	37	to	to	ADP
ftr-299	2867	38	final	final	ADJ
ftr-299	2867	39	agency	agency	NOUN
ftr-299	2867	40	action	action	NOUN
ftr-299	2867	41	.	.	PUNCT
ftr-299	2868	1	after	after	ADP
ftr-299	2868	2	in	in	ADP
ftr-299	2868	3	in	in	ADP
ftr-299	2868	4	camera	camera	NOUN
ftr-299	2868	5	review	review	NOUN
ftr-299	2868	6	of	of	ADP
ftr-299	2868	7	the	the	DET
ftr-299	2868	8	requested	request	VERB
ftr-299	2868	9	documents	document	NOUN
ftr-299	2868	10	,	,	PUNCT
ftr-299	2868	11	the	the	DET
ftr-299	2868	12	court	court	NOUN
ftr-299	2868	13	found	find	VERB
ftr-299	2868	14	that	that	SCONJ
ftr-299	2868	15	all	all	PRON
ftr-299	2868	16	of	of	ADP
ftr-299	2868	17	the	the	DET
ftr-299	2868	18	documents	document	NOUN
ftr-299	2868	19	,	,	PUNCT
ftr-299	2868	20	except	except	SCONJ
ftr-299	2868	21	one	one	NUM
ftr-299	2868	22	,	,	PUNCT
ftr-299	2868	23	were	be	AUX
ftr-299	2868	24	subject	subject	ADJ
ftr-299	2868	25	to	to	ADP
ftr-299	2868	26	the	the	DET
ftr-299	2868	27	privilege	privilege	NOUN
ftr-299	2868	28	reflecting	reflect	VERB
ftr-299	2868	29	inter	inter	ADJ
ftr-299	2868	30	-	-	ADJ
ftr-299	2868	31	agency	agency	ADJ
ftr-299	2868	32	opinions	opinion	NOUN
ftr-299	2868	33	and	and	CCONJ
ftr-299	2868	34	recommendations	recommendation	NOUN
ftr-299	2868	35	of	of	ADP
ftr-299	2868	36	irs	irs	PROPN
ftr-299	2868	37	investigators	investigator	NOUN
ftr-299	2868	38	,	,	PUNCT
ftr-299	2868	39	examiners	examiner	NOUN
ftr-299	2868	40	and	and	CCONJ
ftr-299	2868	41	counsel	counsel	NOUN
ftr-299	2868	42	at	at	ADP
ftr-299	2868	43	the	the	DET
ftr-299	2868	44	office	office	NOUN
ftr-299	2868	45	of	of	ADP
ftr-299	2868	46	chief	chief	ADJ
ftr-299	2868	47	counsel	counsel	NOUN
ftr-299	2868	48	that	that	PRON
ftr-299	2868	49	preceded	precede	VERB
ftr-299	2868	50	the	the	DET
ftr-299	2868	51	irs	irs	PROPN
ftr-299	2868	52	’s	’s	PART
ftr-299	2868	53	final	final	ADJ
ftr-299	2868	54	determination	determination	NOUN
ftr-299	2868	55	of	of	ADP
ftr-299	2868	56	the	the	DET
ftr-299	2868	57	taxpayer	taxpayer	NOUN
ftr-299	2868	58	’s	’s	PART
ftr-299	2868	59	tax	tax	NOUN
ftr-299	2868	60	obligations	obligation	NOUN
ftr-299	2868	61	concerning	concern	VERB
ftr-299	2868	62	the	the	DET
ftr-299	2868	63	focus	focus	NOUN
ftr-299	2868	64	partnerships	partnership	NOUN
ftr-299	2868	65	and	and	CCONJ
ftr-299	2868	66	application	application	NOUN
ftr-299	2868	67	of	of	ADP
ftr-299	2868	68	accuracy	accuracy	NOUN
ftr-299	2868	69	related	relate	VERB
ftr-299	2868	70	penalties	penalty	NOUN
ftr-299	2868	71	.	.	PUNCT
ftr-299	2869	1	the	the	DET
ftr-299	2869	2	court	court	NOUN
ftr-299	2869	3	rejected	reject	VERB
ftr-299	2869	4	the	the	DET
ftr-299	2869	5	taxpayer	taxpayer	NOUN
ftr-299	2869	6	’s	’s	PART
ftr-299	2869	7	argument	argument	NOUN
ftr-299	2869	8	that	that	SCONJ
ftr-299	2869	9	lower	low	ADJ
ftr-299	2869	10	-	-	PUNCT
ftr-299	2869	11	level	level	NOUN
ftr-299	2869	12	determinations	determination	NOUN
ftr-299	2869	13	relating	relate	VERB
ftr-299	2869	14	to	to	ADP
ftr-299	2869	15	tax	tax	NOUN
ftr-299	2869	16	-	-	PUNCT
ftr-299	2869	17	return	return	NOUN
ftr-299	2869	18	examinations	examination	NOUN
ftr-299	2869	19	were	be	AUX
ftr-299	2869	20	not	not	PART
ftr-299	2869	21	subject	subject	ADJ
ftr-299	2869	22	to	to	ADP
ftr-299	2869	23	the	the	DET
ftr-299	2869	24	privilege	privilege	NOUN
ftr-299	2869	25	,	,	PUNCT
ftr-299	2869	26	noting	note	VERB
ftr-299	2869	27	that	that	SCONJ
ftr-299	2869	28	the	the	DET
ftr-299	2869	29	entire	entire	ADJ
ftr-299	2869	30	body	body	NOUN
ftr-299	2869	31	of	of	ADP
ftr-299	2869	32	work	work	NOUN
ftr-299	2869	33	of	of	ADP
ftr-299	2869	34	auditors	auditor	NOUN
ftr-299	2869	35	are	be	AUX
ftr-299	2869	36	subject	subject	ADJ
ftr-299	2869	37	to	to	ADP
ftr-299	2869	38	the	the	DET
ftr-299	2869	39	deliberative	deliberative	ADJ
ftr-299	2869	40	process	process	NOUN
ftr-299	2869	41	privilege	privilege	NOUN
ftr-299	2869	42	.	.	PUNCT
ftr-299	2870	1	however	however	ADV
ftr-299	2870	2	,	,	PUNCT
ftr-299	2870	3	a	a	DET
ftr-299	2870	4	legal	legal	ADJ
ftr-299	2870	5	memorandum	memorandum	NOUN
ftr-299	2870	6	written	write	VERB
ftr-299	2870	7	by	by	ADP
ftr-299	2870	8	debra	debra	PROPN
ftr-299	2870	9	butler	butler	PROPN
ftr-299	2870	10	,	,	PUNCT
ftr-299	2870	11	associate	associate	ADJ
ftr-299	2870	12	chief	chief	ADJ
ftr-299	2870	13	counsel	counsel	NOUN
ftr-299	2870	14	procedure	procedure	NOUN
ftr-299	2870	15	and	and	CCONJ
ftr-299	2870	16	administration	administration	NOUN
ftr-299	2870	17	,	,	PUNCT
ftr-299	2870	18	in	in	ADP
ftr-299	2870	19	response	response	NOUN
ftr-299	2870	20	to	to	ADP
ftr-299	2870	21	a	a	DET
ftr-299	2870	22	request	request	NOUN
ftr-299	2870	23	for	for	ADP
ftr-299	2870	24	assistance	assistance	NOUN
ftr-299	2870	25	as	as	ADP
ftr-299	2870	26	to	to	ADP
ftr-299	2870	27	whether	whether	SCONJ
ftr-299	2870	28	accuracy	accuracy	NOUN
ftr-299	2870	29	related	related	ADJ
ftr-299	2870	30	penalties	penalty	NOUN
ftr-299	2870	31	could	could	AUX
ftr-299	2870	32	be	be	AUX
ftr-299	2870	33	imposed	impose	VERB
ftr-299	2870	34	on	on	ADP
ftr-299	2870	35	taxpayers	taxpayer	NOUN
ftr-299	2870	36	notwithstanding	notwithstanding	ADP
ftr-299	2870	37	their	their	PRON
ftr-299	2870	38	disclosure	disclosure	NOUN
ftr-299	2870	39	of	of	ADP
ftr-299	2870	40	participation	participation	NOUN
ftr-299	2870	41	in	in	ADP
ftr-299	2870	42	the	the	DET
ftr-299	2870	43	focus	focus	NOUN
ftr-299	2870	44	partnerships	partnership	NOUN
ftr-299	2870	45	,	,	PUNCT
ftr-299	2870	46	was	be	AUX
ftr-299	2870	47	described	describe	VERB
ftr-299	2870	48	by	by	ADP
ftr-299	2870	49	the	the	DET
ftr-299	2870	50	court	court	NOUN
ftr-299	2870	51	as	as	ADP
ftr-299	2870	52	the	the	DET
ftr-299	2870	53	type	type	NOUN
ftr-299	2870	54	of	of	ADP
ftr-299	2870	55	legal	legal	ADJ
ftr-299	2870	56	document	document	NOUN
ftr-299	2870	57	relied	rely	VERB
ftr-299	2870	58	upon	upon	SCONJ
ftr-299	2870	59	by	by	ADP
ftr-299	2870	60	recipients	recipient	NOUN
ftr-299	2870	61	as	as	ADP
ftr-299	2870	62	statements	statement	NOUN
ftr-299	2870	63	of	of	ADP
ftr-299	2870	64	law	law	NOUN
ftr-299	2870	65	and	and	CCONJ
ftr-299	2870	66	public	public	ADJ
ftr-299	2870	67	policy	policy	NOUN
ftr-299	2870	68	that	that	PRON
ftr-299	2870	69	are	be	AUX
ftr-299	2870	70	not	not	PART
ftr-299	2870	71	pre	pre	ADJ
ftr-299	2870	72	-	-	ADJ
ftr-299	2870	73	decisional	decisional	ADJ
ftr-299	2870	74	and	and	CCONJ
ftr-299	2870	75	therefore	therefore	ADV
ftr-299	2870	76	not	not	PART
ftr-299	2870	77	subject	subject	VERB
ftr-299	2870	78	to	to	ADP
ftr-299	2870	79	the	the	DET
ftr-299	2870	80	privilege	privilege	NOUN
ftr-299	2870	81	.	.	PUNCT
ftr-299	2871	1	the	the	DET
ftr-299	2871	2	court	court	NOUN
ftr-299	2871	3	cited	cite	VERB
ftr-299	2871	4	tax	tax	NOUN
ftr-299	2871	5	analysts	analyst	NOUN
ftr-299	2871	6	v.	v.	ADP
ftr-299	2871	7	internal	internal	ADJ
ftr-299	2871	8	revenue	revenue	NOUN
ftr-299	2871	9	service	service	NOUN
ftr-299	2871	10	,	,	PUNCT
ftr-299	2871	11	117	117	NUM
ftr-299	2871	12	f.3d	f.3d	NUM
ftr-299	2871	13	607	607	NUM
ftr-299	2871	14	(	(	PUNCT
ftr-299	2871	15	d.c	d.c	PROPN
ftr-299	2871	16	.	.	PROPN
ftr-299	2871	17	cir	cir	PROPN
ftr-299	2871	18	.	.	PROPN
ftr-299	2871	19	1997	1997	NUM
ftr-299	2871	20	)	)	PUNCT
ftr-299	2871	21	holding	hold	VERB
ftr-299	2871	22	that	that	DET
ftr-299	2871	23	field	field	NOUN
ftr-299	2871	24	service	service	NOUN
ftr-299	2871	25	advice	advice	NOUN
ftr-299	2871	26	memoranda	memoranda	NOUN
ftr-299	2871	27	could	could	AUX
ftr-299	2871	28	not	not	PART
ftr-299	2871	29	be	be	AUX
ftr-299	2871	30	viewed	view	VERB
ftr-299	2871	31	as	as	ADP
ftr-299	2871	32	pre	pre	ADJ
ftr-299	2871	33	-	-	ADJ
ftr-299	2871	34	decisional	decisional	ADJ
ftr-299	2871	35	because	because	SCONJ
ftr-299	2871	36	the	the	DET
ftr-299	2871	37	documents	document	NOUN
ftr-299	2871	38	represented	represent	VERB
ftr-299	2871	39	statements	statement	NOUN
ftr-299	2871	40	of	of	ADP
ftr-299	2871	41	the	the	DET
ftr-299	2871	42	agency	agency	NOUN
ftr-299	2871	43	’s	’s	PART
ftr-299	2871	44	legal	legal	ADJ
ftr-299	2871	45	position	position	NOUN
ftr-299	2871	46	.	.	PUNCT
ftr-299	2872	1	the	the	DET
ftr-299	2872	2	court	court	NOUN
ftr-299	2872	3	described	describe	VERB
ftr-299	2872	4	the	the	DET
ftr-299	2872	5	document	document	NOUN
ftr-299	2872	6	as	as	SCONJ
ftr-299	2872	7	follows	follow	VERB
ftr-299	2872	8	:	:	PUNCT
ftr-299	2872	9	similarly	similarly	ADV
ftr-299	2872	10	,	,	PUNCT
ftr-299	2872	11	the	the	DET
ftr-299	2872	12	memorandum	memorandum	NOUN
ftr-299	2872	13	here	here	ADV
ftr-299	2872	14	reflects	reflect	VERB
ftr-299	2872	15	the	the	DET
ftr-299	2872	16	office	office	NOUN
ftr-299	2872	17	of	of	ADP
ftr-299	2872	18	the	the	DET
ftr-299	2872	19	chief	chief	ADJ
ftr-299	2872	20	counsel	counsel	NOUN
ftr-299	2872	21	’s	’s	PART
ftr-299	2872	22	statements	statement	NOUN
ftr-299	2872	23	of	of	ADP
ftr-299	2872	24	law	law	NOUN
ftr-299	2872	25	and	and	CCONJ
ftr-299	2872	26	assessments	assessment	NOUN
ftr-299	2872	27	of	of	ADP
ftr-299	2872	28	plaintiffs	plaintiff	NOUN
ftr-299	2872	29	’	'	PUNCT
ftr-299	2872	30	tax	tax	NOUN
ftr-299	2872	31	obligations	obligation	NOUN
ftr-299	2872	32	.	.	PUNCT
ftr-299	2873	1	the	the	DET
ftr-299	2873	2	opinion	opinion	NOUN
ftr-299	2873	3	appears	appear	VERB
ftr-299	2873	4	to	to	PART
ftr-299	2873	5	be	be	AUX
ftr-299	2873	6	in	in	ADP
ftr-299	2873	7	its	its	PRON
ftr-299	2873	8	final	final	ADJ
ftr-299	2873	9	form	form	NOUN
ftr-299	2873	10	,	,	PUNCT
ftr-299	2873	11	with	with	ADP
ftr-299	2873	12	no	no	DET
ftr-299	2873	13	visible	visible	ADJ
ftr-299	2873	14	marks	mark	NOUN
ftr-299	2873	15	or	or	CCONJ
ftr-299	2873	16	edits	edit	NOUN
ftr-299	2873	17	.	.	PUNCT
ftr-299	2874	1	the	the	DET
ftr-299	2874	2	tone	tone	NOUN
ftr-299	2874	3	of	of	ADP
ftr-299	2874	4	the	the	DET
ftr-299	2874	5	document	document	NOUN
ftr-299	2874	6	is	be	AUX
ftr-299	2874	7	impersonal	impersonal	ADJ
ftr-299	2874	8	with	with	ADP
ftr-299	2874	9	distinct	distinct	ADJ
ftr-299	2874	10	conclusion	conclusion	NOUN
ftr-299	2874	11	,	,	PUNCT
ftr-299	2874	12	facts	fact	NOUN
ftr-299	2874	13	,	,	PUNCT
ftr-299	2874	14	and	and	CCONJ
ftr-299	2874	15	law	law	NOUN
ftr-299	2874	16	and	and	CCONJ
ftr-299	2874	17	analysis	analysis	NOUN
ftr-299	2874	18	sections	section	NOUN
ftr-299	2874	19	.	.	PUNCT
ftr-299	2875	1	although	although	SCONJ
ftr-299	2875	2	the	the	DET
ftr-299	2875	3	memorandum	memorandum	NOUN
ftr-299	2875	4	indicates	indicate	VERB
ftr-299	2875	5	that	that	SCONJ
ftr-299	2875	6	it	it	PRON
ftr-299	2875	7	may	may	AUX
ftr-299	2875	8	not	not	PART
ftr-299	2875	9	be	be	AUX
ftr-299	2875	10	used	use	VERB
ftr-299	2875	11	or	or	CCONJ
ftr-299	2875	12	cited	cite	VERB
ftr-299	2875	13	as	as	ADP
ftr-299	2875	14	precedent	precedent	NOUN
ftr-299	2875	15	,	,	PUNCT
ftr-299	2875	16	the	the	DET
ftr-299	2875	17	document	document	NOUN
ftr-299	2875	18	is	be	AUX
ftr-299	2875	19	a	a	DET
ftr-299	2875	20	representation	representation	NOUN
ftr-299	2875	21	of	of	ADP
ftr-299	2875	22	the	the	DET
ftr-299	2875	23	irs	irs	PROPN
ftr-299	2875	24	’s	’s	PART
ftr-299	2875	25	legal	legal	ADJ
ftr-299	2875	26	position	position	NOUN
ftr-299	2875	27	in	in	ADP
ftr-299	2875	28	this	this	DET
ftr-299	2875	29	case	case	NOUN
ftr-299	2875	30	.	.	PUNCT
ftr-299	2876	1	and	and	CCONJ
ftr-299	2876	2	even	even	ADV
ftr-299	2876	3	if	if	SCONJ
ftr-299	2876	4	the	the	DET
ftr-299	2876	5	document	document	NOUN
ftr-299	2876	6	precedes	precede	VERB
ftr-299	2876	7	the	the	DET
ftr-299	2876	8	irs	irs	PROPN
ftr-299	2876	9	’s	’s	PART
ftr-299	2876	10	final	final	ADJ
ftr-299	2876	11	362	362	NUM
ftr-299	2876	12	florida	florida	PROPN
ftr-299	2876	13	tax	tax	NOUN
ftr-299	2876	14	review	review	NOUN
ftr-299	2877	1	[	[	X
ftr-299	2877	2	vol	vol	NOUN
ftr-299	2877	3	.	.	PUNCT
ftr-299	2878	1	15:5	15:5	NUM
ftr-299	2878	2	decisions	decision	NOUN
ftr-299	2878	3	in	in	ADP
ftr-299	2878	4	plaintiffs	plaintiff	NOUN
ftr-299	2878	5	’	'	PUNCT
ftr-299	2878	6	case	case	NOUN
ftr-299	2878	7	,	,	PUNCT
ftr-299	2878	8	there	there	PRON
ftr-299	2878	9	is	be	VERB
ftr-299	2878	10	no	no	DET
ftr-299	2878	11	indication	indication	NOUN
ftr-299	2878	12	that	that	SCONJ
ftr-299	2878	13	it	it	PRON
ftr-299	2878	14	precedes	precede	VERB
ftr-299	2878	15	the	the	DET
ftr-299	2878	16	agency	agency	NOUN
ftr-299	2878	17	’s	’s	PART
ftr-299	2878	18	final	final	ADJ
ftr-299	2878	19	legal	legal	ADJ
ftr-299	2878	20	position	position	NOUN
ftr-299	2878	21	.	.	PUNCT
ftr-299	2879	1			PUNCT
ftr-299	2879	2	the	the	DET
ftr-299	2879	3	court	court	NOUN
ftr-299	2879	4	also	also	ADV
ftr-299	2879	5	found	find	VERB
ftr-299	2879	6	that	that	SCONJ
ftr-299	2879	7	although	although	SCONJ
ftr-299	2879	8	the	the	DET
ftr-299	2879	9	memorandum	memorandum	NOUN
ftr-299	2879	10	was	be	AUX
ftr-299	2879	11	subject	subject	ADJ
ftr-299	2879	12	to	to	ADP
ftr-299	2879	13	the	the	DET
ftr-299	2879	14	attorney	attorney	NOUN
ftr-299	2879	15	-	-	PUNCT
ftr-299	2879	16	client	client	NOUN
ftr-299	2879	17	privilege	privilege	NOUN
ftr-299	2879	18	,	,	PUNCT
ftr-299	2879	19	it	it	PRON
ftr-299	2879	20	should	should	AUX
ftr-299	2879	21	be	be	AUX
ftr-299	2879	22	produced	produce	VERB
ftr-299	2879	23	because	because	SCONJ
ftr-299	2879	24	it	it	PRON
ftr-299	2879	25	reflects	reflect	VERB
ftr-299	2879	26	the	the	DET
ftr-299	2879	27	irs	irs	PROPN
ftr-299	2879	28	’s	’s	PART
ftr-299	2879	29	final	final	ADJ
ftr-299	2879	30	legal	legal	ADJ
ftr-299	2879	31	position	position	NOUN
ftr-299	2879	32	regarding	regard	VERB
ftr-299	2879	33	the	the	DET
ftr-299	2879	34	taxpayer	taxpayer	NOUN
ftr-299	2879	35	’s	’s	PART
ftr-299	2879	36	tax	tax	NOUN
ftr-299	2879	37	obligations	obligation	NOUN
ftr-299	2879	38	.	.	PUNCT
ftr-299	2880	1	the	the	DET
ftr-299	2880	2	court	court	NOUN
ftr-299	2880	3	also	also	ADV
ftr-299	2880	4	upheld	uphold	VERB
ftr-299	2880	5	the	the	DET
ftr-299	2880	6	magistrate	magistrate	NOUN
ftr-299	2880	7	’s	’s	PART
ftr-299	2880	8	ruling	ruling	NOUN
ftr-299	2880	9	that	that	SCONJ
ftr-299	2880	10	other	other	ADJ
ftr-299	2880	11	documents	document	NOUN
ftr-299	2880	12	from	from	ADP
ftr-299	2880	13	an	an	DET
ftr-299	2880	14	attorney	attorney	NOUN
ftr-299	2880	15	in	in	ADP
ftr-299	2880	16	the	the	DET
ftr-299	2880	17	office	office	NOUN
ftr-299	2880	18	of	of	ADP
ftr-299	2880	19	chief	chief	ADJ
ftr-299	2880	20	counsel	counsel	NOUN
ftr-299	2880	21	advising	advise	VERB
ftr-299	2880	22	revenue	revenue	NOUN
ftr-299	2880	23	agents	agent	NOUN
ftr-299	2880	24	were	be	AUX
ftr-299	2880	25	not	not	PART
ftr-299	2880	26	protected	protect	VERB
ftr-299	2880	27	by	by	ADP
ftr-299	2880	28	the	the	DET
ftr-299	2880	29	attorney	attorney	NOUN
ftr-299	2880	30	-	-	PUNCT
ftr-299	2880	31	client	client	NOUN
ftr-299	2880	32	privilege	privilege	NOUN
ftr-299	2880	33	and	and	CCONJ
ftr-299	2880	34	subject	subject	NOUN
ftr-299	2880	35	to	to	ADP
ftr-299	2880	36	disclosure	disclosure	NOUN
ftr-299	2880	37	.	.	PUNCT
ftr-299	2881	1	the	the	DET
ftr-299	2881	2	court	court	NOUN
ftr-299	2881	3	indicated	indicate	VERB
ftr-299	2881	4	that	that	SCONJ
ftr-299	2881	5	it	it	PRON
ftr-299	2881	6	was	be	AUX
ftr-299	2881	7	unable	unable	ADJ
ftr-299	2881	8	to	to	PART
ftr-299	2881	9	ascertain	ascertain	VERB
ftr-299	2881	10	whether	whether	SCONJ
ftr-299	2881	11	the	the	DET
ftr-299	2881	12	attorney	attorney	NOUN
ftr-299	2881	13	conducted	conduct	VERB
ftr-299	2881	14	factual	factual	ADJ
ftr-299	2881	15	and	and	CCONJ
ftr-299	2881	16	legal	legal	ADJ
ftr-299	2881	17	analysis	analysis	NOUN
ftr-299	2881	18	as	as	ADP
ftr-299	2881	19	counsel	counsel	NOUN
ftr-299	2881	20	to	to	ADP
ftr-299	2881	21	the	the	DET
ftr-299	2881	22	revenue	revenue	NOUN
ftr-299	2881	23	agents	agent	NOUN
ftr-299	2881	24	or	or	CCONJ
ftr-299	2881	25	as	as	ADP
ftr-299	2881	26	one	one	NUM
ftr-299	2881	27	of	of	ADP
ftr-299	2881	28	the	the	DET
ftr-299	2881	29	revenue	revenue	NOUN
ftr-299	2881	30	agents	agent	NOUN
ftr-299	2881	31	,	,	PUNCT
ftr-299	2881	32	and	and	CCONJ
ftr-299	2881	33	that	that	SCONJ
ftr-299	2881	34	the	the	DET
ftr-299	2881	35	irs	irs	PROPN
ftr-299	2881	36	thus	thus	ADV
ftr-299	2881	37	failed	fail	VERB
ftr-299	2881	38	to	to	PART
ftr-299	2881	39	meet	meet	VERB
ftr-299	2881	40	its	its	PRON
ftr-299	2881	41	burden	burden	NOUN
ftr-299	2881	42	of	of	ADP
ftr-299	2881	43	identifying	identify	VERB
ftr-299	2881	44	the	the	DET
ftr-299	2881	45	underlying	underlie	VERB
ftr-299	2881	46	facts	fact	NOUN
ftr-299	2881	47	demonstrating	demonstrate	VERB
ftr-299	2881	48	the	the	DET
ftr-299	2881	49	existence	existence	NOUN
ftr-299	2881	50	of	of	ADP
ftr-299	2881	51	the	the	DET
ftr-299	2881	52	privilege	privilege	NOUN
ftr-299	2881	53	.	.	PUNCT
ftr-299	2882	1	d.	d.	PROPN
ftr-299	2882	2	and	and	CCONJ
ftr-299	2882	3	the	the	DET
ftr-299	2882	4	waiver	waiver	NOUN
ftr-299	2882	5	of	of	ADP
ftr-299	2882	6	penalties	penalty	NOUN
ftr-299	2882	7	raises	raise	VERB
ftr-299	2882	8	issues	issue	NOUN
ftr-299	2882	9	that	that	PRON
ftr-299	2882	10	may	may	AUX
ftr-299	2882	11	or	or	CCONJ
ftr-299	2882	12	may	may	AUX
ftr-299	2882	13	not	not	PART
ftr-299	2882	14	be	be	AUX
ftr-299	2882	15	considered	consider	VERB
ftr-299	2882	16	in	in	ADP
ftr-299	2882	17	the	the	DET
ftr-299	2882	18	partnership	partnership	NOUN
ftr-299	2882	19	proceeding	proceeding	NOUN
ftr-299	2882	20	.	.	PUNCT
ftr-299	2883	1	kearney	kearney	PROPN
ftr-299	2883	2	partners	partners	PROPN
ftr-299	2883	3	fund	fund	PROPN
ftr-299	2883	4	,	,	PUNCT
ftr-299	2883	5	llc	llc	PROPN
ftr-299	2883	6	v.	v.	PROPN
ftr-299	2883	7	united	united	PROPN
ftr-299	2883	8	states	states	PROPN
ftr-299	2883	9	,	,	PUNCT
ftr-299	2883	10	946	946	NUM
ftr-299	2883	11	f.	f.	PROPN
ftr-299	2883	12	supp	supp	PROPN
ftr-299	2883	13	.	.	PUNCT
ftr-299	2884	1	2d	2d	NUM
ftr-299	2884	2	1302	1302	NUM
ftr-299	2884	3	(	(	PUNCT
ftr-299	2884	4	m.d	m.d	PROPN
ftr-299	2884	5	.	.	PROPN
ftr-299	2884	6	fla	fla	PROPN
ftr-299	2884	7	.	.	PUNCT
ftr-299	2885	1	5/22/13	5/22/13	NUM
ftr-299	2885	2	)	)	PUNCT
ftr-299	2885	3	.	.	PUNCT
ftr-299	2886	1	in	in	ADP
ftr-299	2886	2	this	this	DET
ftr-299	2886	3	decision	decision	NOUN
ftr-299	2886	4	the	the	DET
ftr-299	2886	5	court	court	NOUN
ftr-299	2886	6	determined	determine	VERB
ftr-299	2886	7	that	that	SCONJ
ftr-299	2886	8	it	it	PRON
ftr-299	2886	9	had	have	VERB
ftr-299	2886	10	jurisdiction	jurisdiction	NOUN
ftr-299	2886	11	to	to	PART
ftr-299	2886	12	determine	determine	VERB
ftr-299	2886	13	under	under	ADP
ftr-299	2886	14	ann	ann	PROPN
ftr-299	2886	15	.	.	PROPN
ftr-299	2886	16	2002	2002	NUM
ftr-299	2886	17	-	-	SYM
ftr-299	2886	18	2	2	NUM
ftr-299	2886	19	,	,	PUNCT
ftr-299	2886	20	2002	2002	NUM
ftr-299	2886	21	-	-	SYM
ftr-299	2886	22	1	1	NUM
ftr-299	2886	23	c.b	c.b	PROPN
ftr-299	2886	24	.	.	PROPN
ftr-299	2886	25	304	304	NUM
ftr-299	2886	26	,	,	PUNCT
ftr-299	2886	27	whether	whether	SCONJ
ftr-299	2886	28	voluntary	voluntary	ADJ
ftr-299	2886	29	disclosure	disclosure	NOUN
ftr-299	2886	30	filed	file	VERB
ftr-299	2886	31	by	by	ADP
ftr-299	2886	32	the	the	DET
ftr-299	2886	33	partner	partner	NOUN
ftr-299	2886	34	entitled	entitle	VERB
ftr-299	2886	35	him	he	PRON
ftr-299	2886	36	to	to	ADP
ftr-299	2886	37	waiver	waiver	NOUN
ftr-299	2886	38	of	of	ADP
ftr-299	2886	39	accuracy	accuracy	NOUN
ftr-299	2886	40	related	relate	VERB
ftr-299	2886	41	penalties	penalty	NOUN
ftr-299	2886	42	under	under	ADP
ftr-299	2886	43	the	the	DET
ftr-299	2886	44	terms	term	NOUN
ftr-299	2886	45	of	of	ADP
ftr-299	2886	46	the	the	DET
ftr-299	2886	47	announcement	announcement	NOUN
ftr-299	2886	48	.	.	PUNCT
ftr-299	2887	1	the	the	DET
ftr-299	2887	2	court	court	NOUN
ftr-299	2887	3	held	hold	VERB
ftr-299	2887	4	that	that	SCONJ
ftr-299	2887	5	since	since	SCONJ
ftr-299	2887	6	the	the	DET
ftr-299	2887	7	announcement	announcement	NOUN
ftr-299	2887	8	consists	consist	VERB
ftr-299	2887	9	of	of	ADP
ftr-299	2887	10	an	an	DET
ftr-299	2887	11	agency	agency	NOUN
ftr-299	2887	12	directive	directive	NOUN
ftr-299	2887	13	designed	design	VERB
ftr-299	2887	14	to	to	PART
ftr-299	2887	15	confer	confer	VERB
ftr-299	2887	16	important	important	ADJ
ftr-299	2887	17	benefits	benefit	NOUN
ftr-299	2887	18	to	to	ADP
ftr-299	2887	19	taxpayers	taxpayer	NOUN
ftr-299	2887	20	who	who	PRON
ftr-299	2887	21	disclose	disclose	VERB
ftr-299	2887	22	their	their	PRON
ftr-299	2887	23	involvement	involvement	NOUN
ftr-299	2887	24	in	in	ADP
ftr-299	2887	25	tax	tax	NOUN
ftr-299	2887	26	shelters	shelter	NOUN
ftr-299	2887	27	in	in	ADP
ftr-299	2887	28	exchange	exchange	NOUN
ftr-299	2887	29	for	for	ADP
ftr-299	2887	30	the	the	DET
ftr-299	2887	31	waiver	waiver	NOUN
ftr-299	2887	32	of	of	ADP
ftr-299	2887	33	penalties	penalty	NOUN
ftr-299	2887	34	,	,	PUNCT
ftr-299	2887	35	the	the	DET
ftr-299	2887	36	thrust	thrust	NOUN
ftr-299	2887	37	of	of	ADP
ftr-299	2887	38	the	the	DET
ftr-299	2887	39	announcement	announcement	NOUN
ftr-299	2887	40	was	be	AUX
ftr-299	2887	41	to	to	PART
ftr-299	2887	42	provide	provide	VERB
ftr-299	2887	43	a	a	DET
ftr-299	2887	44	benefit	benefit	NOUN
ftr-299	2887	45	to	to	ADP
ftr-299	2887	46	taxpayers	taxpayer	NOUN
ftr-299	2887	47	,	,	PUNCT
ftr-299	2887	48	not	not	PART
ftr-299	2887	49	to	to	PART
ftr-299	2887	50	internally	internally	ADV
ftr-299	2887	51	regulate	regulate	VERB
ftr-299	2887	52	irs	irs	PROPN
ftr-299	2887	53	affairs	affair	NOUN
ftr-299	2887	54	.	.	PUNCT
ftr-299	2888	1	in	in	ADP
ftr-299	2888	2	addition	addition	NOUN
ftr-299	2888	3	,	,	PUNCT
ftr-299	2888	4	the	the	DET
ftr-299	2888	5	specific	specific	ADJ
ftr-299	2888	6	procedures	procedure	NOUN
ftr-299	2888	7	and	and	CCONJ
ftr-299	2888	8	requirements	requirement	NOUN
ftr-299	2888	9	enumerated	enumerate	VERB
ftr-299	2888	10	in	in	ADP
ftr-299	2888	11	the	the	DET
ftr-299	2888	12	announcement	announcement	NOUN
ftr-299	2888	13	provided	provide	VERB
ftr-299	2888	14	the	the	DET
ftr-299	2888	15	necessary	necessary	ADJ
ftr-299	2888	16	law	law	NOUN
ftr-299	2888	17	to	to	PART
ftr-299	2888	18	evaluate	evaluate	VERB
ftr-299	2888	19	the	the	DET
ftr-299	2888	20	taxpayer	taxpayer	NOUN
ftr-299	2888	21	’s	’s	PART
ftr-299	2888	22	eligibility	eligibility	NOUN
ftr-299	2888	23	for	for	ADP
ftr-299	2888	24	penalty	penalty	NOUN
ftr-299	2888	25	waiver	waiver	NOUN
ftr-299	2888	26	.	.	PUNCT
ftr-299	2889	1	thus	thus	ADV
ftr-299	2889	2	,	,	PUNCT
ftr-299	2889	3	the	the	DET
ftr-299	2889	4	court	court	NOUN
ftr-299	2889	5	determined	determine	VERB
ftr-299	2889	6	that	that	SCONJ
ftr-299	2889	7	it	it	PRON
ftr-299	2889	8	may	may	AUX
ftr-299	2889	9	review	review	VERB
ftr-299	2889	10	whether	whether	SCONJ
ftr-299	2889	11	the	the	DET
ftr-299	2889	12	taxpayer	taxpayer	NOUN
ftr-299	2889	13	’s	’s	PART
ftr-299	2889	14	voluntary	voluntary	ADJ
ftr-299	2889	15	disclosure	disclosure	NOUN
ftr-299	2889	16	satisfied	satisfy	VERB
ftr-299	2889	17	the	the	DET
ftr-299	2889	18	announcement	announcement	NOUN
ftr-299	2889	19	’s	’s	PART
ftr-299	2889	20	requirements	requirement	NOUN
ftr-299	2889	21	.	.	PUNCT
ftr-299	2890	1	in	in	ADP
ftr-299	2890	2	addition	addition	NOUN
ftr-299	2890	3	,	,	PUNCT
ftr-299	2890	4	however	however	ADV
ftr-299	2890	5	,	,	PUNCT
ftr-299	2890	6	the	the	DET
ftr-299	2890	7	court	court	NOUN
ftr-299	2890	8	considered	consider	VERB
ftr-299	2890	9	whether	whether	SCONJ
ftr-299	2890	10	the	the	DET
ftr-299	2890	11	penalty	penalty	NOUN
ftr-299	2890	12	provisions	provision	NOUN
ftr-299	2890	13	were	be	AUX
ftr-299	2890	14	subject	subject	ADJ
ftr-299	2890	15	to	to	ADP
ftr-299	2890	16	review	review	NOUN
ftr-299	2890	17	in	in	ADP
ftr-299	2890	18	the	the	DET
ftr-299	2890	19	partnership	partnership	NOUN
ftr-299	2890	20	level	level	NOUN
ftr-299	2890	21	proceeding	proceeding	NOUN
ftr-299	2890	22	,	,	PUNCT
ftr-299	2890	23	or	or	CCONJ
ftr-299	2890	24	whether	whether	SCONJ
ftr-299	2890	25	it	it	PRON
ftr-299	2890	26	lacked	lack	VERB
ftr-299	2890	27	subject	subject	NOUN
ftr-299	2890	28	matter	matter	NOUN
ftr-299	2890	29	jurisdiction	jurisdiction	NOUN
ftr-299	2890	30	to	to	PART
ftr-299	2890	31	determine	determine	VERB
ftr-299	2890	32	the	the	DET
ftr-299	2890	33	penalty	penalty	NOUN
ftr-299	2890	34	as	as	ADP
ftr-299	2890	35	a	a	DET
ftr-299	2890	36	partner	partner	NOUN
ftr-299	2890	37	item	item	NOUN
ftr-299	2890	38	.	.	PUNCT
ftr-299	2891	1	that	that	DET
ftr-299	2891	2	question	question	NOUN
ftr-299	2891	3	turned	turn	VERB
ftr-299	2891	4	on	on	ADP
ftr-299	2891	5	whether	whether	SCONJ
ftr-299	2891	6	the	the	DET
ftr-299	2891	7	partner	partner	NOUN
ftr-299	2891	8	who	who	PRON
ftr-299	2891	9	provided	provide	VERB
ftr-299	2891	10	the	the	DET
ftr-299	2891	11	disclosure	disclosure	NOUN
ftr-299	2891	12	had	have	VERB
ftr-299	2891	13	authority	authority	NOUN
ftr-299	2891	14	under	under	ADP
ftr-299	2891	15	the	the	DET
ftr-299	2891	16	llc	llc	NOUN
ftr-299	2891	17	agreements	agreement	NOUN
ftr-299	2891	18	to	to	PART
ftr-299	2891	19	disclose	disclose	VERB
ftr-299	2891	20	on	on	ADP
ftr-299	2891	21	behalf	behalf	NOUN
ftr-299	2891	22	of	of	ADP
ftr-299	2891	23	the	the	DET
ftr-299	2891	24	partnership	partnership	NOUN
ftr-299	2891	25	so	so	SCONJ
ftr-299	2891	26	that	that	SCONJ
ftr-299	2891	27	the	the	DET
ftr-299	2891	28	disclosure	disclosure	NOUN
ftr-299	2891	29	was	be	AUX
ftr-299	2891	30	a	a	DET
ftr-299	2891	31	partnership	partnership	NOUN
ftr-299	2891	32	matter	matter	NOUN
ftr-299	2891	33	.	.	PUNCT
ftr-299	2892	1	the	the	DET
ftr-299	2892	2	court	court	NOUN
ftr-299	2892	3	determined	determine	VERB
ftr-299	2892	4	that	that	SCONJ
ftr-299	2892	5	question	question	NOUN
ftr-299	2892	6	depended	depend	VERB
ftr-299	2892	7	on	on	ADP
ftr-299	2892	8	a	a	DET
ftr-299	2892	9	showing	showing	NOUN
ftr-299	2892	10	of	of	ADP
ftr-299	2892	11	facts	fact	NOUN
ftr-299	2892	12	not	not	PART
ftr-299	2892	13	in	in	ADP
ftr-299	2892	14	the	the	DET
ftr-299	2892	15	record	record	NOUN
ftr-299	2892	16	on	on	ADP
ftr-299	2892	17	summary	summary	NOUN
ftr-299	2892	18	judgment	judgment	NOUN
ftr-299	2892	19	and	and	CCONJ
ftr-299	2892	20	thus	thus	ADV
ftr-299	2892	21	denied	deny	VERB
ftr-299	2892	22	summary	summary	NOUN
ftr-299	2892	23	judgment	judgment	NOUN
ftr-299	2892	24	on	on	ADP
ftr-299	2892	25	the	the	DET
ftr-299	2892	26	penalty	penalty	NOUN
ftr-299	2892	27	issue	issue	NOUN
ftr-299	2892	28	.	.	PUNCT
ftr-299	2893	1			PUNCT
ftr-299	2893	2	the	the	DET
ftr-299	2893	3	court	court	NOUN
ftr-299	2893	4	also	also	ADV
ftr-299	2893	5	held	hold	VERB
ftr-299	2893	6	that	that	SCONJ
ftr-299	2893	7	it	it	PRON
ftr-299	2893	8	did	do	AUX
ftr-299	2893	9	not	not	PART
ftr-299	2893	10	have	have	VERB
ftr-299	2893	11	jurisdiction	jurisdiction	NOUN
ftr-299	2893	12	to	to	PART
ftr-299	2893	13	review	review	VERB
ftr-299	2893	14	whether	whether	SCONJ
ftr-299	2893	15	the	the	DET
ftr-299	2893	16	irs	irs	PROPN
ftr-299	2893	17	followed	follow	VERB
ftr-299	2893	18	its	its	PRON
ftr-299	2893	19	own	own	ADJ
ftr-299	2893	20	internal	internal	ADJ
ftr-299	2893	21	procedures	procedure	NOUN
ftr-299	2893	22	for	for	ADP
ftr-299	2893	23	reviewing	review	VERB
ftr-299	2893	24	penalty	penalty	NOUN
ftr-299	2893	25	waivers	waiver	NOUN
ftr-299	2893	26	,	,	PUNCT
ftr-299	2893	27	as	as	SCONJ
ftr-299	2893	28	the	the	DET
ftr-299	2893	29	irs	irs	PROPN
ftr-299	2893	30	internal	internal	ADJ
ftr-299	2893	31	memorandum	memorandum	NOUN
ftr-299	2893	32	requiring	require	VERB
ftr-299	2893	33	approval	approval	NOUN
ftr-299	2893	34	of	of	ADP
ftr-299	2893	35	the	the	DET
ftr-299	2893	36	director	director	NOUN
ftr-299	2893	37	of	of	ADP
ftr-299	2893	38	field	field	NOUN
ftr-299	2893	39	operations	operation	NOUN
ftr-299	2893	40	for	for	ADP
ftr-299	2893	41	penalties	penalty	NOUN
ftr-299	2893	42	,	,	PUNCT
ftr-299	2893	43	which	which	PRON
ftr-299	2893	44	were	be	AUX
ftr-299	2893	45	determined	determine	VERB
ftr-299	2893	46	at	at	ADP
ftr-299	2893	47	the	the	DET
ftr-299	2893	48	office	office	NOUN
ftr-299	2893	49	of	of	ADP
ftr-299	2893	50	chief	chief	ADJ
ftr-299	2893	51	counsel	counsel	NOUN
ftr-299	2893	52	instead	instead	ADV
ftr-299	2893	53	,	,	PUNCT
ftr-299	2893	54	represented	represent	VERB
ftr-299	2893	55	internal	internal	ADJ
ftr-299	2893	56	general	general	ADJ
ftr-299	2893	57	statements	statement	NOUN
ftr-299	2893	58	of	of	ADP
ftr-299	2893	59	policy	policy	NOUN
ftr-299	2893	60	and	and	CCONJ
ftr-299	2893	61	rules	rule	NOUN
ftr-299	2893	62	governing	govern	VERB
ftr-299	2893	63	internal	internal	ADJ
ftr-299	2893	64	agency	agency	NOUN
ftr-299	2893	65	operations	operation	NOUN
ftr-299	2893	66	that	that	PRON
ftr-299	2893	67	do	do	AUX
ftr-299	2893	68	not	not	PART
ftr-299	2893	69	have	have	VERB
ftr-299	2893	70	the	the	DET
ftr-299	2893	71	force	force	NOUN
ftr-299	2893	72	of	of	ADP
ftr-299	2893	73	law	law	NOUN
ftr-299	2893	74	and	and	CCONJ
ftr-299	2893	75	,	,	PUNCT
ftr-299	2893	76	therefore	therefore	ADV
ftr-299	2893	77	,	,	PUNCT
ftr-299	2893	78	are	be	AUX
ftr-299	2893	79	not	not	PART
ftr-299	2893	80	binding	bind	VERB
ftr-299	2893	81	on	on	ADP
ftr-299	2893	82	the	the	DET
ftr-299	2893	83	agency	agency	NOUN
ftr-299	2893	84	.	.	PUNCT
ftr-299	2894	1	2014	2014	NUM
ftr-299	2894	2	]	]	PUNCT
ftr-299	2894	3	recent	recent	ADJ
ftr-299	2894	4	developments	development	NOUN
ftr-299	2894	5	in	in	ADP
ftr-299	2894	6	federal	federal	ADJ
ftr-299	2894	7	income	income	NOUN
ftr-299	2894	8	taxation	taxation	NOUN
ftr-299	2894	9	363	363	NUM
ftr-299	2894	10	3	3	NUM
ftr-299	2894	11	.	.	PUNCT
ftr-299	2895	1	wise	wise	ADJ
ftr-299	2895	2	guys	guy	NOUN
ftr-299	2895	3	respond	respond	VERB
ftr-299	2895	4	to	to	ADP
ftr-299	2895	5	the	the	DET
ftr-299	2895	6	wrong	wrong	ADJ
ftr-299	2895	7	notice	notice	NOUN
ftr-299	2895	8	,	,	PUNCT
ftr-299	2895	9	it	it	PRON
ftr-299	2895	10	’s	’	VERB
ftr-299	2895	11	their	their	PRON
ftr-299	2895	12	problem	problem	NOUN
ftr-299	2895	13	even	even	ADV
ftr-299	2895	14	though	though	SCONJ
ftr-299	2895	15	the	the	DET
ftr-299	2895	16	irs	irs	PROPN
ftr-299	2895	17	made	make	VERB
ftr-299	2895	18	the	the	DET
ftr-299	2895	19	mistake	mistake	NOUN
ftr-299	2895	20	.	.	PUNCT
ftr-299	2896	1	wise	wise	ADJ
ftr-299	2896	2	guys	guy	NOUN
ftr-299	2896	3	holdings	holding	NOUN
ftr-299	2896	4	,	,	PUNCT
ftr-299	2896	5	llc	llc	PROPN
ftr-299	2896	6	v.	v.	PROPN
ftr-299	2896	7	commissioner	commissioner	PROPN
ftr-299	2896	8	,	,	PUNCT
ftr-299	2896	9	140	140	NUM
ftr-299	2896	10	t.c	t.c	PROPN
ftr-299	2896	11	.	.	PROPN
ftr-299	2896	12	193	193	NUM
ftr-299	2896	13	(	(	PUNCT
ftr-299	2896	14	4/22/13	4/22/13	NUM
ftr-299	2896	15	)	)	PUNCT
ftr-299	2896	16	.	.	PUNCT
ftr-299	2897	1	the	the	DET
ftr-299	2897	2	irs	irs	PROPN
ftr-299	2897	3	mailed	mail	VERB
ftr-299	2897	4	a	a	DET
ftr-299	2897	5	fpaa	fpaa	NOUN
ftr-299	2897	6	to	to	ADP
ftr-299	2897	7	the	the	DET
ftr-299	2897	8	tax	tax	NOUN
ftr-299	2897	9	matters	matter	NOUN
ftr-299	2897	10	partner	partner	NOUN
ftr-299	2897	11	from	from	ADP
ftr-299	2897	12	one	one	NUM
ftr-299	2897	13	office	office	NOUN
ftr-299	2897	14	,	,	PUNCT
ftr-299	2897	15	and	and	CCONJ
ftr-299	2897	16	nine	nine	NUM
ftr-299	2897	17	months	month	NOUN
ftr-299	2897	18	later	later	ADV
ftr-299	2897	19	sent	send	VERB
ftr-299	2897	20	a	a	DET
ftr-299	2897	21	second	second	ADJ
ftr-299	2897	22	notice	notice	NOUN
ftr-299	2897	23	from	from	ADP
ftr-299	2897	24	a	a	DET
ftr-299	2897	25	different	different	ADJ
ftr-299	2897	26	office	office	NOUN
ftr-299	2897	27	.	.	PUNCT
ftr-299	2898	1	the	the	DET
ftr-299	2898	2	first	first	ADJ
ftr-299	2898	3	and	and	CCONJ
ftr-299	2898	4	second	second	ADJ
ftr-299	2898	5	fpaas	fpaas	NOUN
ftr-299	2898	6	were	be	AUX
ftr-299	2898	7	similar	similar	ADJ
ftr-299	2898	8	in	in	ADP
ftr-299	2898	9	content	content	NOUN
ftr-299	2898	10	,	,	PUNCT
ftr-299	2898	11	set	set	VERB
ftr-299	2898	12	forth	forth	ADP
ftr-299	2898	13	the	the	DET
ftr-299	2898	14	same	same	ADJ
ftr-299	2898	15	adjustments	adjustment	NOUN
ftr-299	2898	16	,	,	PUNCT
ftr-299	2898	17	but	but	CCONJ
ftr-299	2898	18	contained	contain	VERB
ftr-299	2898	19	different	different	ADJ
ftr-299	2898	20	contact	contact	NOUN
ftr-299	2898	21	information	information	NOUN
ftr-299	2898	22	for	for	ADP
ftr-299	2898	23	the	the	DET
ftr-299	2898	24	irs	irs	PROPN
ftr-299	2898	25	.	.	PUNCT
ftr-299	2899	1	after	after	SCONJ
ftr-299	2899	2	the	the	DET
ftr-299	2899	3	deadline	deadline	NOUN
ftr-299	2899	4	for	for	ADP
ftr-299	2899	5	challenging	challenge	VERB
ftr-299	2899	6	the	the	DET
ftr-299	2899	7	first	first	ADJ
ftr-299	2899	8	fpaa	fpaa	NOUN
ftr-299	2899	9	had	have	AUX
ftr-299	2899	10	expired	expire	VERB
ftr-299	2899	11	,	,	PUNCT
ftr-299	2899	12	the	the	DET
ftr-299	2899	13	taxpayer	taxpayer	NOUN
ftr-299	2899	14	filed	file	VERB
ftr-299	2899	15	a	a	DET
ftr-299	2899	16	petition	petition	NOUN
ftr-299	2899	17	in	in	ADP
ftr-299	2899	18	response	response	NOUN
ftr-299	2899	19	to	to	ADP
ftr-299	2899	20	the	the	DET
ftr-299	2899	21	second	second	ADJ
ftr-299	2899	22	fpaa	fpaa	NOUN
ftr-299	2899	23	.	.	PUNCT
ftr-299	2900	1	too	too	ADV
ftr-299	2900	2	bad	bad	ADJ
ftr-299	2900	3	says	say	VERB
ftr-299	2900	4	the	the	DET
ftr-299	2900	5	court	court	NOUN
ftr-299	2900	6	(	(	PUNCT
ftr-299	2900	7	judge	judge	PROPN
ftr-299	2900	8	thornton	thornton	PROPN
ftr-299	2900	9	)	)	PUNCT
ftr-299	2900	10	.	.	PUNCT
ftr-299	2901	1	section	section	NOUN
ftr-299	2901	2	6223(f	6223(f	NOUN
ftr-299	2901	3	)	)	PUNCT
ftr-299	2901	4	provides	provide	VERB
ftr-299	2901	5	that	that	SCONJ
ftr-299	2901	6	,	,	PUNCT
ftr-299	2901	7	“	"	PUNCT
ftr-299	2901	8	if	if	SCONJ
ftr-299	2901	9	the	the	DET
ftr-299	2901	10	secretary	secretary	NOUN
ftr-299	2901	11	mails	mail	VERB
ftr-299	2901	12	a	a	DET
ftr-299	2901	13	notice	notice	NOUN
ftr-299	2901	14	of	of	ADP
ftr-299	2901	15	final	final	ADJ
ftr-299	2901	16	partnership	partnership	NOUN
ftr-299	2901	17	administrative	administrative	ADJ
ftr-299	2901	18	adjustment	adjustment	NOUN
ftr-299	2901	19	for	for	ADP
ftr-299	2901	20	a	a	DET
ftr-299	2901	21	partnership	partnership	NOUN
ftr-299	2901	22	taxable	taxable	ADJ
ftr-299	2901	23	year	year	NOUN
ftr-299	2901	24	with	with	ADP
ftr-299	2901	25	respect	respect	NOUN
ftr-299	2901	26	to	to	ADP
ftr-299	2901	27	a	a	DET
ftr-299	2901	28	partner	partner	NOUN
ftr-299	2901	29	,	,	PUNCT
ftr-299	2901	30	the	the	DET
ftr-299	2901	31	secretary	secretary	NOUN
ftr-299	2901	32	may	may	AUX
ftr-299	2901	33	not	not	PART
ftr-299	2901	34	mail	mail	VERB
ftr-299	2901	35	another	another	DET
ftr-299	2901	36	such	such	ADJ
ftr-299	2901	37	notice	notice	NOUN
ftr-299	2901	38	to	to	ADP
ftr-299	2901	39	such	such	ADJ
ftr-299	2901	40	partner	partner	NOUN
ftr-299	2901	41	with	with	ADP
ftr-299	2901	42	respect	respect	NOUN
ftr-299	2901	43	to	to	ADP
ftr-299	2901	44	the	the	DET
ftr-299	2901	45	same	same	ADJ
ftr-299	2901	46	taxable	taxable	ADJ
ftr-299	2901	47	year	year	NOUN
ftr-299	2901	48	of	of	ADP
ftr-299	2901	49	the	the	DET
ftr-299	2901	50	same	same	ADJ
ftr-299	2901	51	partnership	partnership	NOUN
ftr-299	2901	52	in	in	ADP
ftr-299	2901	53	the	the	DET
ftr-299	2901	54	absence	absence	NOUN
ftr-299	2901	55	of	of	ADP
ftr-299	2901	56	a	a	DET
ftr-299	2901	57	showing	showing	NOUN
ftr-299	2901	58	of	of	ADP
ftr-299	2901	59	fraud	fraud	NOUN
ftr-299	2901	60	,	,	PUNCT
ftr-299	2901	61	malfeasance	malfeasance	NOUN
ftr-299	2901	62	,	,	PUNCT
ftr-299	2901	63	or	or	CCONJ
ftr-299	2901	64	misrepresentation	misrepresentation	NOUN
ftr-299	2901	65	of	of	ADP
ftr-299	2901	66	a	a	DET
ftr-299	2901	67	material	material	ADJ
ftr-299	2901	68	fact	fact	NOUN
ftr-299	2901	69	.	.	PUNCT
ftr-299	2901	70	”	"	PUNCT
ftr-299	2902	1	thus	thus	ADV
ftr-299	2902	2	,	,	PUNCT
ftr-299	2902	3	concluded	conclude	VERB
ftr-299	2902	4	the	the	DET
ftr-299	2902	5	court	court	NOUN
ftr-299	2902	6	,	,	PUNCT
ftr-299	2902	7	the	the	DET
ftr-299	2902	8	second	second	ADJ
ftr-299	2902	9	fpaa	fpaa	NOUN
ftr-299	2902	10	is	be	AUX
ftr-299	2902	11	invalid	invalid	ADJ
ftr-299	2902	12	and	and	CCONJ
ftr-299	2902	13	the	the	DET
ftr-299	2902	14	taxpayer	taxpayer	NOUN
ftr-299	2902	15	failed	fail	VERB
ftr-299	2902	16	to	to	PART
ftr-299	2902	17	file	file	VERB
ftr-299	2902	18	a	a	DET
ftr-299	2902	19	timely	timely	ADJ
ftr-299	2902	20	petition	petition	NOUN
ftr-299	2902	21	in	in	ADP
ftr-299	2902	22	response	response	NOUN
ftr-299	2902	23	to	to	ADP
ftr-299	2902	24	the	the	DET
ftr-299	2902	25	first	first	ADJ
ftr-299	2902	26	fpaa	fpaa	NOUN
ftr-299	2902	27	.	.	PUNCT
ftr-299	2903	1	reasoning	reason	VERB
ftr-299	2903	2	from	from	ADP
ftr-299	2903	3	cases	case	NOUN
ftr-299	2903	4	considering	consider	VERB
ftr-299	2903	5	a	a	DET
ftr-299	2903	6	statutory	statutory	ADJ
ftr-299	2903	7	notice	notice	NOUN
ftr-299	2903	8	of	of	ADP
ftr-299	2903	9	deficiency	deficiency	NOUN
ftr-299	2903	10	,	,	PUNCT
ftr-299	2903	11	the	the	DET
ftr-299	2903	12	court	court	NOUN
ftr-299	2903	13	indicated	indicate	VERB
ftr-299	2903	14	that	that	SCONJ
ftr-299	2903	15	the	the	DET
ftr-299	2903	16	tax	tax	NOUN
ftr-299	2903	17	court	court	NOUN
ftr-299	2903	18	’s	’s	PART
ftr-299	2903	19	jurisdiction	jurisdiction	NOUN
ftr-299	2903	20	proceeds	proceed	VERB
ftr-299	2903	21	from	from	ADP
ftr-299	2903	22	a	a	DET
ftr-299	2903	23	valid	valid	ADJ
ftr-299	2903	24	petition	petition	NOUN
ftr-299	2903	25	,	,	PUNCT
ftr-299	2903	26	which	which	PRON
ftr-299	2903	27	must	must	AUX
ftr-299	2903	28	be	be	AUX
ftr-299	2903	29	filed	file	VERB
ftr-299	2903	30	from	from	ADP
ftr-299	2903	31	a	a	DET
ftr-299	2903	32	valid	valid	ADJ
ftr-299	2903	33	statutory	statutory	ADJ
ftr-299	2903	34	notice	notice	NOUN
ftr-299	2903	35	(	(	PUNCT
ftr-299	2903	36	citing	cite	VERB
ftr-299	2903	37	stamm	stamm	PROPN
ftr-299	2903	38	int’l	int’l	PROPN
ftr-299	2903	39	corp	corp	PROPN
ftr-299	2903	40	.	.	PROPN
ftr-299	2904	1	v.	v.	PROPN
ftr-299	2904	2	commissioner	commissioner	PROPN
ftr-299	2904	3	,	,	PUNCT
ftr-299	2904	4	84	84	NUM
ftr-299	2904	5	t.c	t.c	PROPN
ftr-299	2904	6	.	.	PROPN
ftr-299	2904	7	248	248	NUM
ftr-299	2904	8	,	,	PUNCT
ftr-299	2904	9	252	252	NUM
ftr-299	2904	10	(	(	PUNCT
ftr-299	2904	11	1985	1985	NUM
ftr-299	2904	12	)	)	PUNCT
ftr-299	2904	13	)	)	PUNCT
ftr-299	2904	14	.	.	PUNCT
ftr-299	2905	1	the	the	DET
ftr-299	2905	2	court	court	NOUN
ftr-299	2905	3	also	also	ADV
ftr-299	2905	4	indicated	indicate	VERB
ftr-299	2905	5	that	that	SCONJ
ftr-299	2905	6	it	it	PRON
ftr-299	2905	7	does	do	AUX
ftr-299	2905	8	not	not	PART
ftr-299	2905	9	have	have	VERB
ftr-299	2905	10	authority	authority	NOUN
ftr-299	2905	11	to	to	PART
ftr-299	2905	12	apply	apply	VERB
ftr-299	2905	13	equitable	equitable	ADJ
ftr-299	2905	14	principles	principle	NOUN
ftr-299	2905	15	such	such	ADJ
ftr-299	2905	16	as	as	ADP
ftr-299	2905	17	estoppel	estoppel	NOUN
ftr-299	2905	18	to	to	PART
ftr-299	2905	19	acquire	acquire	VERB
ftr-299	2905	20	jurisdiction	jurisdiction	NOUN
ftr-299	2905	21	.	.	PUNCT
ftr-299	2906	1	4	4	X
ftr-299	2906	2	.	.	X
ftr-299	2906	3	the	the	DET
ftr-299	2906	4	irs	irs	PROPN
ftr-299	2906	5	does	do	AUX
ftr-299	2906	6	n’t	not	PART
ftr-299	2906	7	have	have	VERB
ftr-299	2906	8	to	to	PART
ftr-299	2906	9	search	search	VERB
ftr-299	2906	10	for	for	ADP
ftr-299	2906	11	the	the	DET
ftr-299	2906	12	addresses	address	NOUN
ftr-299	2906	13	of	of	ADP
ftr-299	2906	14	notice	notice	NOUN
ftr-299	2906	15	partners	partner	NOUN
ftr-299	2906	16	.	.	PUNCT
ftr-299	2907	1	taurus	taurus	PROPN
ftr-299	2907	2	fx	fx	PROPN
ftr-299	2907	3	partners	partner	NOUN
ftr-299	2907	4	,	,	PUNCT
ftr-299	2907	5	llc	llc	PROPN
ftr-299	2907	6	v.	v.	PROPN
ftr-299	2907	7	commissioner	commissioner	PROPN
ftr-299	2907	8	,	,	PUNCT
ftr-299	2907	9	t.c	t.c	PROPN
ftr-299	2907	10	.	.	PROPN
ftr-299	2907	11	memo	memo	NOUN
ftr-299	2907	12	.	.	PUNCT
ftr-299	2908	1	2013	2013	NUM
ftr-299	2908	2	-	-	SYM
ftr-299	2908	3	168	168	NUM
ftr-299	2908	4	(	(	PUNCT
ftr-299	2908	5	7/22/13	7/22/13	NUM
ftr-299	2908	6	)	)	PUNCT
ftr-299	2908	7	.	.	PUNCT
ftr-299	2909	1	bricolage	bricolage	NOUN
ftr-299	2909	2	capital	capital	NOUN
ftr-299	2909	3	,	,	PUNCT
ftr-299	2909	4	llc	llc	PROPN
ftr-299	2909	5	was	be	AUX
ftr-299	2909	6	the	the	DET
ftr-299	2909	7	tax	tax	NOUN
ftr-299	2909	8	matters	matter	NOUN
ftr-299	2909	9	partner	partner	NOUN
ftr-299	2909	10	(	(	PUNCT
ftr-299	2909	11	tmp	tmp	NOUN
ftr-299	2909	12	)	)	PUNCT
ftr-299	2909	13	and	and	CCONJ
ftr-299	2909	14	fx	fx	PROPN
ftr-299	2909	15	trading	trading	PROPN
ftr-299	2909	16	co.	co.	PROPN
ftr-299	2909	17	,	,	PUNCT
ftr-299	2909	18	llc	llc	PROPN
ftr-299	2909	19	was	be	AUX
ftr-299	2909	20	a	a	DET
ftr-299	2909	21	notice	notice	NOUN
ftr-299	2909	22	partner	partner	NOUN
ftr-299	2909	23	of	of	ADP
ftr-299	2909	24	taurus	taurus	PROPN
ftr-299	2909	25	fx	fx	PROPN
ftr-299	2909	26	partners	partners	PROPN
ftr-299	2909	27	llc	llc	PROPN
ftr-299	2909	28	.	.	PUNCT
ftr-299	2910	1	richard	richard	PROPN
ftr-299	2910	2	postma	postma	PROPN
ftr-299	2910	3	was	be	AUX
ftr-299	2910	4	the	the	DET
ftr-299	2910	5	sole	sole	ADJ
ftr-299	2910	6	member	member	NOUN
ftr-299	2910	7	of	of	ADP
ftr-299	2910	8	fx	fx	PROPN
ftr-299	2910	9	trading	trading	PROPN
ftr-299	2910	10	co.	co.	PROPN
ftr-299	2910	11	,	,	PUNCT
ftr-299	2910	12	which	which	PRON
ftr-299	2910	13	was	be	AUX
ftr-299	2910	14	thereby	thereby	ADV
ftr-299	2910	15	a	a	DET
ftr-299	2910	16	disregarded	disregarded	ADJ
ftr-299	2910	17	entity	entity	NOUN
ftr-299	2910	18	.	.	PUNCT
ftr-299	2911	1	the	the	DET
ftr-299	2911	2	irs	irs	PROPN
ftr-299	2911	3	sent	send	VERB
ftr-299	2911	4	both	both	CCONJ
ftr-299	2911	5	the	the	DET
ftr-299	2911	6	notice	notice	NOUN
ftr-299	2911	7	of	of	ADP
ftr-299	2911	8	beginning	beginning	NOUN
ftr-299	2911	9	of	of	ADP
ftr-299	2911	10	administrative	administrative	ADJ
ftr-299	2911	11	proceeding	proceeding	NOUN
ftr-299	2911	12	and	and	CCONJ
ftr-299	2911	13	the	the	DET
ftr-299	2911	14	notice	notice	NOUN
ftr-299	2911	15	of	of	ADP
ftr-299	2911	16	final	final	ADJ
ftr-299	2911	17	partnership	partnership	NOUN
ftr-299	2911	18	administrative	administrative	ADJ
ftr-299	2911	19	adjustment	adjustment	NOUN
ftr-299	2911	20	(	(	PUNCT
ftr-299	2911	21	fpaa	fpaa	PROPN
ftr-299	2911	22	)	)	PUNCT
ftr-299	2911	23	to	to	ADP
ftr-299	2911	24	the	the	DET
ftr-299	2911	25	tax	tax	NOUN
ftr-299	2911	26	matters	matter	NOUN
ftr-299	2911	27	partner	partner	NOUN
ftr-299	2911	28	and	and	CCONJ
ftr-299	2911	29	the	the	DET
ftr-299	2911	30	notice	notice	NOUN
ftr-299	2911	31	partner	partner	NOUN
ftr-299	2911	32	,	,	PUNCT
ftr-299	2911	33	plus	plus	CCONJ
ftr-299	2911	34	postma	postma	NOUN
ftr-299	2911	35	,	,	PUNCT
ftr-299	2911	36	to	to	ADP
ftr-299	2911	37	the	the	DET
ftr-299	2911	38	addresses	address	NOUN
ftr-299	2911	39	shown	show	VERB
ftr-299	2911	40	on	on	ADP
ftr-299	2911	41	the	the	DET
ftr-299	2911	42	partnership	partnership	NOUN
ftr-299	2911	43	’s	’s	PART
ftr-299	2911	44	2000	2000	NUM
ftr-299	2911	45	return	return	NOUN
ftr-299	2911	46	,	,	PUNCT
ftr-299	2911	47	the	the	DET
ftr-299	2911	48	year	year	NOUN
ftr-299	2911	49	under	under	ADP
ftr-299	2911	50	review	review	NOUN
ftr-299	2911	51	.	.	PUNCT
ftr-299	2912	1	postma	postma	PROPN
ftr-299	2912	2	filed	file	VERB
ftr-299	2912	3	a	a	DET
ftr-299	2912	4	petition	petition	NOUN
ftr-299	2912	5	with	with	ADP
ftr-299	2912	6	the	the	DET
ftr-299	2912	7	tax	tax	NOUN
ftr-299	2912	8	court	court	NOUN
ftr-299	2912	9	as	as	ADP
ftr-299	2912	10	a	a	DET
ftr-299	2912	11	partner	partner	NOUN
ftr-299	2912	12	other	other	ADJ
ftr-299	2912	13	than	than	ADP
ftr-299	2912	14	the	the	DET
ftr-299	2912	15	tmp	tmp	NOUN
ftr-299	2912	16	after	after	ADP
ftr-299	2912	17	the	the	DET
ftr-299	2912	18	150	150	NUM
ftr-299	2912	19	day	day	NOUN
ftr-299	2912	20	period	period	NOUN
ftr-299	2912	21	for	for	ADP
ftr-299	2912	22	filing	filing	NOUN
ftr-299	2912	23	had	have	AUX
ftr-299	2912	24	expired	expire	VERB
ftr-299	2912	25	.	.	PUNCT
ftr-299	2913	1	the	the	DET
ftr-299	2913	2	court	court	NOUN
ftr-299	2913	3	(	(	PUNCT
ftr-299	2913	4	judge	judge	NOUN
ftr-299	2913	5	buch	buch	PROPN
ftr-299	2913	6	)	)	PUNCT
ftr-299	2913	7	rejected	reject	VERB
ftr-299	2913	8	postma	postma	NOUN
ftr-299	2913	9	’s	’s	PART
ftr-299	2913	10	assertion	assertion	NOUN
ftr-299	2913	11	that	that	SCONJ
ftr-299	2913	12	the	the	DET
ftr-299	2913	13	fpaa	fpaa	NOUN
ftr-299	2913	14	was	be	AUX
ftr-299	2913	15	invalid	invalid	ADJ
ftr-299	2913	16	because	because	SCONJ
ftr-299	2913	17	the	the	DET
ftr-299	2913	18	irs	irs	PROPN
ftr-299	2913	19	did	do	AUX
ftr-299	2913	20	not	not	PART
ftr-299	2913	21	mail	mail	VERB
ftr-299	2913	22	the	the	DET
ftr-299	2913	23	notices	notice	NOUN
ftr-299	2913	24	to	to	ADP
ftr-299	2913	25	the	the	DET
ftr-299	2913	26	addresses	address	NOUN
ftr-299	2913	27	shown	show	VERB
ftr-299	2913	28	on	on	ADP
ftr-299	2913	29	the	the	DET
ftr-299	2913	30	partnership	partnership	NOUN
ftr-299	2913	31	’s	’s	PART
ftr-299	2913	32	2001	2001	NUM
ftr-299	2913	33	return	return	NOUN
ftr-299	2913	34	,	,	PUNCT
ftr-299	2913	35	the	the	DET
ftr-299	2913	36	partner	partner	NOUN
ftr-299	2913	37	’s	’s	PART
ftr-299	2913	38	last	last	ADJ
ftr-299	2913	39	known	know	VERB
ftr-299	2913	40	address	address	NOUN
ftr-299	2913	41	,	,	PUNCT
ftr-299	2913	42	which	which	PRON
ftr-299	2913	43	was	be	AUX
ftr-299	2913	44	different	different	ADJ
ftr-299	2913	45	than	than	ADP
ftr-299	2913	46	the	the	DET
ftr-299	2913	47	addresses	address	NOUN
ftr-299	2913	48	on	on	ADP
ftr-299	2913	49	the	the	DET
ftr-299	2913	50	2000	2000	NUM
ftr-299	2913	51	return	return	NOUN
ftr-299	2913	52	subject	subject	ADJ
ftr-299	2913	53	to	to	ADP
ftr-299	2913	54	the	the	DET
ftr-299	2913	55	audit	audit	NOUN
ftr-299	2913	56	.	.	PUNCT
ftr-299	2914	1	section	section	NOUN
ftr-299	2914	2	6223(c)(1	6223(c)(1	NOUN
ftr-299	2914	3	)	)	PUNCT
ftr-299	2914	4	provides	provide	VERB
ftr-299	2914	5	that	that	SCONJ
ftr-299	2914	6	the	the	DET
ftr-299	2914	7	irs	irs	PROPN
ftr-299	2914	8	“	"	PUNCT
ftr-299	2914	9	shall	shall	AUX
ftr-299	2914	10	use	use	VERB
ftr-299	2914	11	the	the	DET
ftr-299	2914	12	names	name	NOUN
ftr-299	2914	13	,	,	PUNCT
ftr-299	2914	14	addresses	address	NOUN
ftr-299	2914	15	,	,	PUNCT
ftr-299	2914	16	and	and	CCONJ
ftr-299	2914	17	profits	profit	VERB
ftr-299	2914	18	interest	interest	NOUN
ftr-299	2914	19	shown	show	VERB
ftr-299	2914	20	on	on	ADP
ftr-299	2914	21	the	the	DET
ftr-299	2914	22	partnership	partnership	NOUN
ftr-299	2914	23	return	return	NOUN
ftr-299	2914	24	”	"	PUNCT
ftr-299	2914	25	and	and	CCONJ
ftr-299	2914	26	§	§	PROPN
ftr-299	2914	27	6223(c)(2	6223(c)(2	NUM
ftr-299	2914	28	)	)	PUNCT
ftr-299	2914	29	provides	provide	VERB
ftr-299	2914	30	that	that	SCONJ
ftr-299	2914	31	the	the	DET
ftr-299	2914	32	irs	irs	PROPN
ftr-299	2914	33	shall	shall	AUX
ftr-299	2914	34	use	use	VERB
ftr-299	2914	35	such	such	ADJ
ftr-299	2914	36	additional	additional	ADJ
ftr-299	2914	37	information	information	NOUN
ftr-299	2914	38	furnished	furnish	VERB
ftr-299	2914	39	to	to	ADP
ftr-299	2914	40	it	it	PRON
ftr-299	2914	41	under	under	ADP
ftr-299	2914	42	regulations	regulation	NOUN
ftr-299	2914	43	.	.	PUNCT
ftr-299	2915	1	temp	temp	NOUN
ftr-299	2915	2	.	.	PUNCT
ftr-299	2916	1	reg	reg	NOUN
ftr-299	2916	2	.	.	PUNCT
ftr-299	2917	1	§	§	PROPN
ftr-299	2917	2	301.6223(c)-1t(a	301.6223(c)-1t(a	NUM
ftr-299	2917	3	)	)	PUNCT
ftr-299	2917	4	required	require	VERB
ftr-299	2917	5	a	a	DET
ftr-299	2917	6	written	write	VERB
ftr-299	2917	7	statement	statement	NOUN
ftr-299	2917	8	to	to	ADP
ftr-299	2917	9	the	the	DET
ftr-299	2917	10	service	service	NOUN
ftr-299	2917	11	center	center	NOUN
ftr-299	2917	12	where	where	SCONJ
ftr-299	2917	13	the	the	DET
ftr-299	2917	14	partnership	partnership	NOUN
ftr-299	2917	15	return	return	NOUN
ftr-299	2917	16	was	be	AUX
ftr-299	2917	17	filed	file	VERB
ftr-299	2917	18	that	that	PRON
ftr-299	2917	19	identified	identify	VERB
ftr-299	2917	20	the	the	DET
ftr-299	2917	21	partners	partner	NOUN
ftr-299	2917	22	,	,	PUNCT
ftr-299	2917	23	the	the	DET
ftr-299	2917	24	years	year	NOUN
ftr-299	2917	25	involved	involve	VERB
ftr-299	2917	26	,	,	PUNCT
ftr-299	2917	27	and	and	CCONJ
ftr-299	2917	28	provided	provide	VERB
ftr-299	2917	29	addresses	address	NOUN
ftr-299	2917	30	.	.	PUNCT
ftr-299	2918	1	the	the	DET
ftr-299	2918	2	court	court	NOUN
ftr-299	2918	3	held	hold	VERB
ftr-299	2918	4	that	that	SCONJ
ftr-299	2918	5	in	in	ADP
ftr-299	2918	6	the	the	DET
ftr-299	2918	7	absence	absence	NOUN
ftr-299	2918	8	of	of	ADP
ftr-299	2918	9	the	the	DET
ftr-299	2918	10	364	364	NUM
ftr-299	2918	11	florida	florida	PROPN
ftr-299	2918	12	tax	tax	NOUN
ftr-299	2918	13	review	review	NOUN
ftr-299	2918	14	[	[	X
ftr-299	2918	15	vol	vol	NOUN
ftr-299	2918	16	.	.	PUNCT
ftr-299	2919	1	15:5	15:5	NUM
ftr-299	2919	2	notice	notice	NOUN
ftr-299	2919	3	required	require	VERB
ftr-299	2919	4	by	by	ADP
ftr-299	2919	5	the	the	DET
ftr-299	2919	6	regulations	regulation	NOUN
ftr-299	2919	7	,	,	PUNCT
ftr-299	2919	8	it	it	PRON
ftr-299	2919	9	was	be	AUX
ftr-299	2919	10	sufficient	sufficient	ADJ
ftr-299	2919	11	for	for	SCONJ
ftr-299	2919	12	the	the	DET
ftr-299	2919	13	irs	irs	PROPN
ftr-299	2919	14	to	to	PART
ftr-299	2919	15	mail	mail	VERB
ftr-299	2919	16	the	the	DET
ftr-299	2919	17	fpaa	fpaa	NOUN
ftr-299	2919	18	to	to	ADP
ftr-299	2919	19	the	the	DET
ftr-299	2919	20	tax	tax	NOUN
ftr-299	2919	21	matters	matter	NOUN
ftr-299	2919	22	partner	partner	NOUN
ftr-299	2919	23	and	and	CCONJ
ftr-299	2919	24	the	the	DET
ftr-299	2919	25	notice	notice	NOUN
ftr-299	2919	26	partner	partner	NOUN
ftr-299	2919	27	at	at	ADP
ftr-299	2919	28	the	the	DET
ftr-299	2919	29	addresses	address	NOUN
ftr-299	2919	30	shown	show	VERB
ftr-299	2919	31	on	on	ADP
ftr-299	2919	32	the	the	DET
ftr-299	2919	33	partnership	partnership	NOUN
ftr-299	2919	34	’s	’s	PART
ftr-299	2919	35	2000	2000	NUM
ftr-299	2919	36	return	return	NOUN
ftr-299	2919	37	,	,	PUNCT
ftr-299	2919	38	notwithstanding	notwithstanding	ADP
ftr-299	2919	39	the	the	DET
ftr-299	2919	40	fact	fact	NOUN
ftr-299	2919	41	that	that	SCONJ
ftr-299	2919	42	the	the	DET
ftr-299	2919	43	partnership	partnership	NOUN
ftr-299	2919	44	’s	’s	PART
ftr-299	2919	45	2001	2001	NUM
ftr-299	2919	46	return	return	NOUN
ftr-299	2919	47	had	have	AUX
ftr-299	2919	48	different	different	ADJ
ftr-299	2919	49	addresses	address	NOUN
ftr-299	2919	50	.	.	PUNCT
ftr-299	2920	1	the	the	DET
ftr-299	2920	2	court	court	NOUN
ftr-299	2920	3	stated	state	VERB
ftr-299	2920	4	that	that	SCONJ
ftr-299	2920	5	,	,	PUNCT
ftr-299	2920	6	“	"	PUNCT
ftr-299	2920	7	[	[	X
ftr-299	2920	8	a]lthough	a]lthough	SCONJ
ftr-299	2920	9	the	the	DET
ftr-299	2920	10	commissioner	commissioner	NOUN
ftr-299	2920	11	may	may	AUX
ftr-299	2920	12	use	use	VERB
ftr-299	2920	13	other	other	ADJ
ftr-299	2920	14	information	information	NOUN
ftr-299	2920	15	in	in	ADP
ftr-299	2920	16	its	its	PRON
ftr-299	2920	17	possession	possession	NOUN
ftr-299	2920	18	,	,	PUNCT
ftr-299	2920	19	he	he	PRON
ftr-299	2920	20	is	be	AUX
ftr-299	2920	21	not	not	PART
ftr-299	2920	22	obligated	obligate	VERB
ftr-299	2920	23	to	to	PART
ftr-299	2920	24	search	search	VERB
ftr-299	2920	25	his	his	PRON
ftr-299	2920	26	records	record	NOUN
ftr-299	2920	27	for	for	ADP
ftr-299	2920	28	information	information	NOUN
ftr-299	2920	29	that	that	PRON
ftr-299	2920	30	is	be	AUX
ftr-299	2920	31	not	not	PART
ftr-299	2920	32	expressly	expressly	ADV
ftr-299	2920	33	furnished	furnish	VERB
ftr-299	2920	34	on	on	ADP
ftr-299	2920	35	the	the	DET
ftr-299	2920	36	2000	2000	NUM
ftr-299	2920	37	return	return	NOUN
ftr-299	2920	38	or	or	CCONJ
ftr-299	2920	39	pursuant	pursuant	ADJ
ftr-299	2920	40	to	to	ADP
ftr-299	2920	41	the	the	DET
ftr-299	2920	42	regulations	regulation	NOUN
ftr-299	2920	43	,	,	PUNCT
ftr-299	2920	44	”	"	PUNCT
ftr-299	2920	45	citing	cite	VERB
ftr-299	2920	46	temp	temp	NOUN
ftr-299	2920	47	.	.	PUNCT
ftr-299	2921	1	reg	reg	NOUN
ftr-299	2921	2	.	.	PUNCT
ftr-299	2922	1	§	§	PROPN
ftr-299	2922	2	301.6223(c)-1t(f	301.6223(c)-1t(f	PROPN
ftr-299	2922	3	)	)	PUNCT
ftr-299	2922	4	.	.	PUNCT
ftr-299	2923	1	the	the	DET
ftr-299	2923	2	court	court	NOUN
ftr-299	2923	3	also	also	ADV
ftr-299	2923	4	rejected	reject	VERB
ftr-299	2923	5	postma	postma	NOUN
ftr-299	2923	6	’s	’s	PART
ftr-299	2923	7	argument	argument	NOUN
ftr-299	2923	8	that	that	SCONJ
ftr-299	2923	9	he	he	PRON
ftr-299	2923	10	should	should	AUX
ftr-299	2923	11	have	have	AUX
ftr-299	2923	12	received	receive	VERB
ftr-299	2923	13	a	a	DET
ftr-299	2923	14	copy	copy	NOUN
ftr-299	2923	15	of	of	ADP
ftr-299	2923	16	the	the	DET
ftr-299	2923	17	fpaa	fpaa	NOUN
ftr-299	2923	18	as	as	ADP
ftr-299	2923	19	a	a	DET
ftr-299	2923	20	notice	notice	NOUN
ftr-299	2923	21	partner	partner	NOUN
ftr-299	2923	22	.	.	PUNCT
ftr-299	2924	1	the	the	DET
ftr-299	2924	2	court	court	NOUN
ftr-299	2924	3	indicated	indicate	VERB
ftr-299	2924	4	that	that	SCONJ
ftr-299	2924	5	postma	postma	NOUN
ftr-299	2924	6	was	be	AUX
ftr-299	2924	7	not	not	PART
ftr-299	2924	8	identified	identify	VERB
ftr-299	2924	9	as	as	ADP
ftr-299	2924	10	an	an	DET
ftr-299	2924	11	indirect	indirect	ADJ
ftr-299	2924	12	partner	partner	NOUN
ftr-299	2924	13	in	in	ADP
ftr-299	2924	14	a	a	DET
ftr-299	2924	15	statement	statement	NOUN
ftr-299	2924	16	to	to	ADP
ftr-299	2924	17	the	the	DET
ftr-299	2924	18	irs	irs	PROPN
ftr-299	2924	19	as	as	SCONJ
ftr-299	2924	20	required	require	VERB
ftr-299	2924	21	by	by	ADP
ftr-299	2924	22	temp	temp	NOUN
ftr-299	2924	23	.	.	PUNCT
ftr-299	2925	1	reg	reg	NOUN
ftr-299	2925	2	.	.	PUNCT
ftr-299	2926	1	§	§	PROPN
ftr-299	2926	2	301.6623(c)-1	301.6623(c)-1	NOUN
ftr-299	2926	3	t	t	PROPN
ftr-299	2926	4	,	,	PUNCT
ftr-299	2926	5	even	even	ADV
ftr-299	2926	6	though	though	SCONJ
ftr-299	2926	7	postma	postma	NOUN
ftr-299	2926	8	was	be	AUX
ftr-299	2926	9	named	name	VERB
ftr-299	2926	10	on	on	ADP
ftr-299	2926	11	the	the	DET
ftr-299	2926	12	schedule	schedule	NOUN
ftr-299	2926	13	k-1	k-1	PROPN
ftr-299	2926	14	as	as	ADP
ftr-299	2926	15	the	the	DET
ftr-299	2926	16	contact	contact	NOUN
ftr-299	2926	17	person	person	NOUN
ftr-299	2926	18	for	for	ADP
ftr-299	2926	19	fx	fx	NOUN
ftr-299	2926	20	trading	trading	NOUN
ftr-299	2926	21	,	,	PUNCT
ftr-299	2926	22	the	the	DET
ftr-299	2926	23	disregarded	disregarded	ADJ
ftr-299	2926	24	entity	entity	NOUN
ftr-299	2926	25	in	in	ADP
ftr-299	2926	26	which	which	PRON
ftr-299	2926	27	postma	postma	NOUN
ftr-299	2926	28	was	be	AUX
ftr-299	2926	29	the	the	DET
ftr-299	2926	30	sole	sole	ADJ
ftr-299	2926	31	member	member	NOUN
ftr-299	2926	32	.	.	PUNCT
ftr-299	2927	1	the	the	DET
ftr-299	2927	2	court	court	NOUN
ftr-299	2927	3	indicated	indicate	VERB
ftr-299	2927	4	that	that	SCONJ
ftr-299	2927	5	the	the	DET
ftr-299	2927	6	language	language	NOUN
ftr-299	2927	7	of	of	ADP
ftr-299	2927	8	temp	temp	NOUN
ftr-299	2927	9	.	.	PUNCT
ftr-299	2928	1	reg	reg	NOUN
ftr-299	2928	2	.	.	PUNCT
ftr-299	2929	1	§	§	PROPN
ftr-299	2929	2	301.6223(c)-1t(f	301.6223(c)-1t(f	PROPN
ftr-299	2929	3	)	)	PUNCT
ftr-299	2929	4	,	,	PUNCT
ftr-299	2929	5	which	which	PRON
ftr-299	2929	6	provides	provide	VERB
ftr-299	2929	7	that	that	SCONJ
ftr-299	2929	8	the	the	DET
ftr-299	2929	9	irs	irs	PROPN
ftr-299	2929	10	“	"	PUNCT
ftr-299	2929	11	may	may	AUX
ftr-299	2929	12	use	use	VERB
ftr-299	2929	13	other	other	ADJ
ftr-299	2929	14	information	information	NOUN
ftr-299	2929	15	in	in	ADP
ftr-299	2929	16	its	its	PRON
ftr-299	2929	17	possession	possession	NOUN
ftr-299	2929	18	,	,	PUNCT
ftr-299	2929	19	”	"	PUNCT
ftr-299	2929	20	does	do	AUX
ftr-299	2929	21	not	not	PART
ftr-299	2929	22	create	create	VERB
ftr-299	2929	23	an	an	DET
ftr-299	2929	24	obligation	obligation	NOUN
ftr-299	2929	25	on	on	ADP
ftr-299	2929	26	the	the	DET
ftr-299	2929	27	irs	irs	PROPN
ftr-299	2929	28	to	to	PART
ftr-299	2929	29	search	search	VERB
ftr-299	2929	30	its	its	PRON
ftr-299	2929	31	records	record	NOUN
ftr-299	2929	32	for	for	ADP
ftr-299	2929	33	information	information	NOUN
ftr-299	2929	34	not	not	PART
ftr-299	2929	35	expressly	expressly	ADV
ftr-299	2929	36	provided	provide	VERB
ftr-299	2929	37	under	under	ADP
ftr-299	2929	38	the	the	DET
ftr-299	2929	39	regulations	regulation	NOUN
ftr-299	2929	40	.	.	PUNCT
ftr-299	2930	1	the	the	DET
ftr-299	2930	2	court	court	NOUN
ftr-299	2930	3	ultimately	ultimately	ADV
ftr-299	2930	4	held	hold	VERB
ftr-299	2930	5	that	that	SCONJ
ftr-299	2930	6	the	the	DET
ftr-299	2930	7	fpaa	fpaa	NOUN
ftr-299	2930	8	was	be	AUX
ftr-299	2930	9	valid	valid	ADJ
ftr-299	2930	10	and	and	CCONJ
ftr-299	2930	11	that	that	SCONJ
ftr-299	2930	12	the	the	DET
ftr-299	2930	13	court	court	NOUN
ftr-299	2930	14	lacked	lack	VERB
ftr-299	2930	15	jurisdiction	jurisdiction	NOUN
ftr-299	2930	16	to	to	PART
ftr-299	2930	17	hear	hear	VERB
ftr-299	2930	18	the	the	DET
ftr-299	2930	19	case	case	NOUN
ftr-299	2930	20	because	because	SCONJ
ftr-299	2930	21	postma	postma	NOUN
ftr-299	2930	22	’s	’s	PART
ftr-299	2930	23	petition	petition	NOUN
ftr-299	2930	24	was	be	AUX
ftr-299	2930	25	filed	file	VERB
ftr-299	2930	26	more	more	ADJ
ftr-299	2930	27	than	than	ADP
ftr-299	2930	28	150	150	NUM
ftr-299	2930	29	days	day	NOUN
ftr-299	2930	30	after	after	SCONJ
ftr-299	2930	31	the	the	DET
ftr-299	2930	32	fpaa	fpaa	NOUN
ftr-299	2930	33	was	be	AUX
ftr-299	2930	34	issued	issue	VERB
ftr-299	2930	35	to	to	ADP
ftr-299	2930	36	the	the	DET
ftr-299	2930	37	tmp	tmp	NOUN
ftr-299	2930	38	.	.	PROPN
ftr-299	2930	39	5	5	NUM
ftr-299	2930	40	.	.	PUNCT
ftr-299	2930	41	the	the	DET
ftr-299	2930	42	grantor	grantor	NOUN
ftr-299	2930	43	of	of	ADP
ftr-299	2930	44	a	a	DET
ftr-299	2930	45	trust	trust	NOUN
ftr-299	2930	46	is	be	AUX
ftr-299	2930	47	not	not	PART
ftr-299	2930	48	a	a	DET
ftr-299	2930	49	partner	partner	NOUN
ftr-299	2930	50	under	under	ADP
ftr-299	2930	51	tefra	tefra	NOUN
ftr-299	2930	52	audit	audit	NOUN
ftr-299	2930	53	rules	rule	NOUN
ftr-299	2930	54	.	.	PUNCT
ftr-299	2931	1	sugarloaf	sugarloaf	PROPN
ftr-299	2931	2	fund	fund	PROPN
ftr-299	2931	3	,	,	PUNCT
ftr-299	2931	4	llc	llc	PROPN
ftr-299	2931	5	,	,	PUNCT
ftr-299	2931	6	jetstream	jetstream	PROPN
ftr-299	2931	7	business	business	PROPN
ftr-299	2931	8	limited	limit	VERB
ftr-299	2931	9	v.	v.	PROPN
ftr-299	2931	10	commissioner	commissioner	NOUN
ftr-299	2931	11	,	,	PUNCT
ftr-299	2931	12	141	141	NUM
ftr-299	2931	13	t.c	t.c	NOUN
ftr-299	2931	14	.	.	PUNCT
ftr-299	2932	1	no	no	INTJ
ftr-299	2932	2	.	.	NOUN
ftr-299	2932	3	4	4	NUM
ftr-299	2932	4	(	(	PUNCT
ftr-299	2932	5	9/5/13	9/5/13	NUM
ftr-299	2932	6	)	)	PUNCT
ftr-299	2932	7	.	.	PUNCT
ftr-299	2933	1	this	this	DET
ftr-299	2933	2	tefra	tefra	PROPN
ftr-299	2933	3	audit	audit	NOUN
ftr-299	2933	4	case	case	NOUN
ftr-299	2933	5	is	be	AUX
ftr-299	2933	6	an	an	DET
ftr-299	2933	7	offshoot	offshoot	NOUN
ftr-299	2933	8	of	of	ADP
ftr-299	2933	9	the	the	DET
ftr-299	2933	10	john	john	PROPN
ftr-299	2933	11	rogers	rogers	PROPN
ftr-299	2933	12	depreciated	depreciate	VERB
ftr-299	2933	13	asset	asset	NOUN
ftr-299	2933	14	/	/	SYM
ftr-299	2933	15	debt	debt	NOUN
ftr-299	2933	16	(	(	PUNCT
ftr-299	2933	17	dad	dad	NOUN
ftr-299	2933	18	)	)	PUNCT
ftr-299	2933	19	tax	tax	NOUN
ftr-299	2933	20	shelter	shelter	NOUN
ftr-299	2933	21	rejected	reject	VERB
ftr-299	2933	22	by	by	ADP
ftr-299	2933	23	the	the	DET
ftr-299	2933	24	courts	court	NOUN
ftr-299	2933	25	in	in	ADP
ftr-299	2933	26	superior	superior	ADJ
ftr-299	2933	27	trading	trading	NOUN
ftr-299	2933	28	(	(	PUNCT
ftr-299	2933	29	discussed	discuss	VERB
ftr-299	2933	30	in	in	ADP
ftr-299	2933	31	part	part	NOUN
ftr-299	2933	32	c	c	NOUN
ftr-299	2933	33	of	of	ADP
ftr-299	2933	34	this	this	DET
ftr-299	2933	35	section	section	NOUN
ftr-299	2933	36	)	)	PUNCT
ftr-299	2933	37	.	.	PUNCT
ftr-299	2934	1	in	in	ADP
ftr-299	2934	2	the	the	DET
ftr-299	2934	3	dad	dad	NOUN
ftr-299	2934	4	shelter	shelter	NOUN
ftr-299	2934	5	,	,	PUNCT
ftr-299	2934	6	sugarloaf	sugarloaf	PROPN
ftr-299	2934	7	llc	llc	PROPN
ftr-299	2934	8	transferred	transfer	VERB
ftr-299	2934	9	depressed	depressed	ADJ
ftr-299	2934	10	brazilian	brazilian	ADJ
ftr-299	2934	11	receivables	receivables	NOUN
ftr-299	2934	12	to	to	ADP
ftr-299	2934	13	main	main	ADJ
ftr-299	2934	14	trust	trust	NOUN
ftr-299	2934	15	(	(	PUNCT
ftr-299	2934	16	an	an	DET
ftr-299	2934	17	illinois	illinois	PROPN
ftr-299	2934	18	common	common	ADJ
ftr-299	2934	19	law	law	PROPN
ftr-299	2934	20	business	business	NOUN
ftr-299	2934	21	trust	trust	PROPN
ftr-299	2934	22	)	)	PUNCT
ftr-299	2934	23	which	which	PRON
ftr-299	2934	24	in	in	ADP
ftr-299	2934	25	turn	turn	NOUN
ftr-299	2934	26	allocated	allocate	VERB
ftr-299	2934	27	the	the	DET
ftr-299	2934	28	receivables	receivables	NOUN
ftr-299	2934	29	to	to	ADP
ftr-299	2934	30	a	a	DET
ftr-299	2934	31	sub	sub	NOUN
ftr-299	2934	32	-	-	NOUN
ftr-299	2934	33	trust	trust	NOUN
ftr-299	2934	34	.	.	PUNCT
ftr-299	2935	1	the	the	DET
ftr-299	2935	2	taxpayer	taxpayer	NOUN
ftr-299	2935	3	elmes	elme	NOUN
ftr-299	2935	4	(	(	PUNCT
ftr-299	2935	5	who	who	PRON
ftr-299	2935	6	was	be	AUX
ftr-299	2935	7	represented	represent	VERB
ftr-299	2935	8	by	by	ADP
ftr-299	2935	9	rogers	roger	NOUN
ftr-299	2935	10	)	)	PUNCT
ftr-299	2935	11	transferred	transfer	VERB
ftr-299	2935	12	cash	cash	NOUN
ftr-299	2935	13	to	to	ADP
ftr-299	2935	14	the	the	DET
ftr-299	2935	15	main	main	ADJ
ftr-299	2935	16	trust	trust	NOUN
ftr-299	2935	17	for	for	ADP
ftr-299	2935	18	the	the	DET
ftr-299	2935	19	entire	entire	ADJ
ftr-299	2935	20	interest	interest	NOUN
ftr-299	2935	21	in	in	ADP
ftr-299	2935	22	sub	sub	NOUN
ftr-299	2935	23	-	-	NOUN
ftr-299	2935	24	trust	trust	NOUN
ftr-299	2935	25	.	.	PUNCT
ftr-299	2936	1	elmes	elme	NOUN
ftr-299	2936	2	claimed	claim	VERB
ftr-299	2936	3	a	a	DET
ftr-299	2936	4	§	§	PROPN
ftr-299	2936	5	166	166	NUM
ftr-299	2936	6	bad	bad	ADJ
ftr-299	2936	7	debt	debt	NOUN
ftr-299	2936	8	deduction	deduction	NOUN
ftr-299	2936	9	for	for	ADP
ftr-299	2936	10	the	the	DET
ftr-299	2936	11	receivables	receivables	NOUN
ftr-299	2936	12	.	.	PUNCT
ftr-299	2937	1	the	the	DET
ftr-299	2937	2	deduction	deduction	NOUN
ftr-299	2937	3	depended	depend	VERB
ftr-299	2937	4	upon	upon	SCONJ
ftr-299	2937	5	the	the	DET
ftr-299	2937	6	transferred	transfer	VERB
ftr-299	2937	7	basis	basis	NOUN
ftr-299	2937	8	of	of	ADP
ftr-299	2937	9	the	the	DET
ftr-299	2937	10	receivables	receivables	NOUN
ftr-299	2937	11	from	from	ADP
ftr-299	2937	12	sugarloaf	sugarloaf	NOUN
ftr-299	2937	13	.	.	PUNCT
ftr-299	2938	1	the	the	DET
ftr-299	2938	2	tax	tax	NOUN
ftr-299	2938	3	court	court	NOUN
ftr-299	2938	4	(	(	PUNCT
ftr-299	2938	5	judge	judge	PROPN
ftr-299	2938	6	wherry	wherry	PROPN
ftr-299	2938	7	)	)	PUNCT
ftr-299	2938	8	rejected	reject	VERB
ftr-299	2938	9	elmes	elme	NOUN
ftr-299	2938	10	’s	’s	PART
ftr-299	2938	11	assertion	assertion	NOUN
ftr-299	2938	12	that	that	SCONJ
ftr-299	2938	13	he	he	PRON
ftr-299	2938	14	was	be	AUX
ftr-299	2938	15	a	a	DET
ftr-299	2938	16	partner	partner	NOUN
ftr-299	2938	17	in	in	ADP
ftr-299	2938	18	sugarloaf	sugarloaf	NOUN
ftr-299	2938	19	because	because	SCONJ
ftr-299	2938	20	his	his	PRON
ftr-299	2938	21	basis	basis	NOUN
ftr-299	2938	22	in	in	ADP
ftr-299	2938	23	the	the	DET
ftr-299	2938	24	receivables	receivables	NOUN
ftr-299	2938	25	was	be	AUX
ftr-299	2938	26	dependent	dependent	ADJ
ftr-299	2938	27	on	on	ADP
ftr-299	2938	28	sugarloaf	sugarloaf	NOUN
ftr-299	2938	29	’s	’s	PART
ftr-299	2938	30	basis	basis	NOUN
ftr-299	2938	31	.	.	PUNCT
ftr-299	2939	1	for	for	ADP
ftr-299	2939	2	purposes	purpose	NOUN
ftr-299	2939	3	of	of	ADP
ftr-299	2939	4	participating	participate	VERB
ftr-299	2939	5	in	in	ADP
ftr-299	2939	6	a	a	DET
ftr-299	2939	7	tefra	tefra	ADJ
ftr-299	2939	8	proceeding	proceeding	NOUN
ftr-299	2939	9	,	,	PUNCT
ftr-299	2939	10	a	a	DET
ftr-299	2939	11	partner	partner	NOUN
ftr-299	2939	12	is	be	AUX
ftr-299	2939	13	defined	define	VERB
ftr-299	2939	14	in	in	ADP
ftr-299	2939	15	§	§	PROPN
ftr-299	2939	16	6231(a)(2	6231(a)(2	NUM
ftr-299	2939	17	)	)	PUNCT
ftr-299	2939	18	as	as	ADP
ftr-299	2939	19	“	"	PUNCT
ftr-299	2939	20	any	any	DET
ftr-299	2939	21	other	other	ADJ
ftr-299	2939	22	person	person	NOUN
ftr-299	2939	23	whose	whose	DET
ftr-299	2939	24	income	income	NOUN
ftr-299	2939	25	tax	tax	NOUN
ftr-299	2939	26	liability	liability	NOUN
ftr-299	2939	27	*	*	PUNCT
ftr-299	2939	28	*	*	PUNCT
ftr-299	2939	29	*	*	PUNCT
ftr-299	2939	30	is	be	AUX
ftr-299	2939	31	determined	determine	VERB
ftr-299	2939	32	in	in	ADP
ftr-299	2939	33	whole	whole	NOUN
ftr-299	2939	34	or	or	CCONJ
ftr-299	2939	35	in	in	ADP
ftr-299	2939	36	part	part	NOUN
ftr-299	2939	37	by	by	ADP
ftr-299	2939	38	taking	take	VERB
ftr-299	2939	39	into	into	ADP
ftr-299	2939	40	account	account	NOUN
ftr-299	2939	41	directly	directly	ADV
ftr-299	2939	42	or	or	CCONJ
ftr-299	2939	43	indirectly	indirectly	ADV
ftr-299	2939	44	partnership	partnership	NOUN
ftr-299	2939	45	items	item	NOUN
ftr-299	2939	46	of	of	ADP
ftr-299	2939	47	the	the	DET
ftr-299	2939	48	partnership	partnership	NOUN
ftr-299	2939	49	.	.	PUNCT
ftr-299	2939	50	”	"	PUNCT
ftr-299	2940	1	partners	partner	NOUN
ftr-299	2940	2	also	also	ADV
ftr-299	2940	3	include	include	VERB
ftr-299	2940	4	indirect	indirect	ADJ
ftr-299	2940	5	partners	partner	NOUN
ftr-299	2940	6	,	,	PUNCT
ftr-299	2940	7	defined	define	VERB
ftr-299	2940	8	by	by	ADP
ftr-299	2940	9	§	§	PROPN
ftr-299	2940	10	6231(a)(10	6231(a)(10	PROPN
ftr-299	2940	11	)	)	PUNCT
ftr-299	2940	12	to	to	PART
ftr-299	2940	13	include	include	VERB
ftr-299	2940	14	“	"	PUNCT
ftr-299	2940	15	person[s	person[	NOUN
ftr-299	2940	16	]	]	PUNCT
ftr-299	2940	17	holding	hold	VERB
ftr-299	2940	18	an	an	DET
ftr-299	2940	19	interest	interest	NOUN
ftr-299	2940	20	in	in	ADP
ftr-299	2940	21	a	a	DET
ftr-299	2940	22	partnership	partnership	NOUN
ftr-299	2940	23	through	through	ADP
ftr-299	2940	24	1	1	NUM
ftr-299	2940	25	or	or	CCONJ
ftr-299	2940	26	more	more	ADJ
ftr-299	2940	27	pass	pass	VERB
ftr-299	2940	28	-	-	PUNCT
ftr-299	2940	29	thru	thru	NOUN
ftr-299	2940	30	partners	partner	NOUN
ftr-299	2940	31	.	.	PUNCT
ftr-299	2940	32	”	"	PUNCT
ftr-299	2941	1	the	the	DET
ftr-299	2941	2	court	court	NOUN
ftr-299	2941	3	concluded	conclude	VERB
ftr-299	2941	4	that	that	SCONJ
ftr-299	2941	5	elmes	elme	NOUN
ftr-299	2941	6	’s	’s	PART
ftr-299	2941	7	sub	sub	NOUN
ftr-299	2941	8	-	-	NOUN
ftr-299	2941	9	trust	trust	NOUN
ftr-299	2941	10	had	have	VERB
ftr-299	2941	11	no	no	DET
ftr-299	2941	12	interest	interest	NOUN
ftr-299	2941	13	in	in	ADP
ftr-299	2941	14	the	the	DET
ftr-299	2941	15	sugarloaf	sugarloaf	PROPN
ftr-299	2941	16	partnership	partnership	NOUN
ftr-299	2941	17	.	.	PUNCT
ftr-299	2942	1	the	the	DET
ftr-299	2942	2	court	court	NOUN
ftr-299	2942	3	also	also	ADV
ftr-299	2942	4	concluded	conclude	VERB
ftr-299	2942	5	that	that	SCONJ
ftr-299	2942	6	a	a	DET
ftr-299	2942	7	trust	trust	NOUN
ftr-299	2942	8	is	be	AUX
ftr-299	2942	9	not	not	PART
ftr-299	2942	10	necessarily	necessarily	ADV
ftr-299	2942	11	a	a	DET
ftr-299	2942	12	partner	partner	NOUN
ftr-299	2942	13	merely	merely	ADV
ftr-299	2942	14	because	because	SCONJ
ftr-299	2942	15	the	the	DET
ftr-299	2942	16	trust	trust	NOUN
ftr-299	2942	17	2014	2014	NUM
ftr-299	2942	18	]	]	PUNCT
ftr-299	2942	19	recent	recent	ADJ
ftr-299	2942	20	developments	development	NOUN
ftr-299	2942	21	in	in	ADP
ftr-299	2942	22	federal	federal	ADJ
ftr-299	2942	23	income	income	NOUN
ftr-299	2942	24	taxation	taxation	NOUN
ftr-299	2942	25	365	365	NUM
ftr-299	2942	26	received	receive	VERB
ftr-299	2942	27	assets	asset	NOUN
ftr-299	2942	28	from	from	ADP
ftr-299	2942	29	the	the	DET
ftr-299	2942	30	partnership	partnership	NOUN
ftr-299	2942	31	.	.	PUNCT
ftr-299	2943	1	the	the	DET
ftr-299	2943	2	court	court	NOUN
ftr-299	2943	3	indicated	indicate	VERB
ftr-299	2943	4	that	that	SCONJ
ftr-299	2943	5	the	the	DET
ftr-299	2943	6	fact	fact	NOUN
ftr-299	2943	7	that	that	SCONJ
ftr-299	2943	8	assets	asset	NOUN
ftr-299	2943	9	were	be	AUX
ftr-299	2943	10	transferred	transfer	VERB
ftr-299	2943	11	to	to	ADP
ftr-299	2943	12	the	the	DET
ftr-299	2943	13	trusts	trust	NOUN
ftr-299	2943	14	did	do	AUX
ftr-299	2943	15	not	not	PART
ftr-299	2943	16	depend	depend	VERB
ftr-299	2943	17	upon	upon	SCONJ
ftr-299	2943	18	any	any	DET
ftr-299	2943	19	legal	legal	ADJ
ftr-299	2943	20	relationship	relationship	NOUN
ftr-299	2943	21	among	among	ADP
ftr-299	2943	22	elmes	elme	NOUN
ftr-299	2943	23	,	,	PUNCT
ftr-299	2943	24	the	the	DET
ftr-299	2943	25	trusts	trust	NOUN
ftr-299	2943	26	and	and	CCONJ
ftr-299	2943	27	the	the	DET
ftr-299	2943	28	partnership	partnership	NOUN
ftr-299	2943	29	.	.	PUNCT
ftr-299	2944	1	the	the	DET
ftr-299	2944	2	court	court	NOUN
ftr-299	2944	3	distinguished	distinguish	VERB
ftr-299	2944	4	the	the	DET
ftr-299	2944	5	relationship	relationship	NOUN
ftr-299	2944	6	of	of	ADP
ftr-299	2944	7	other	other	ADJ
ftr-299	2944	8	investors	investor	NOUN
ftr-299	2944	9	in	in	ADP
ftr-299	2944	10	the	the	DET
ftr-299	2944	11	dad	dad	NOUN
ftr-299	2944	12	shelter	shelter	NOUN
ftr-299	2944	13	,	,	PUNCT
ftr-299	2944	14	noting	note	VERB
ftr-299	2944	15	that	that	SCONJ
ftr-299	2944	16	in	in	ADP
ftr-299	2944	17	other	other	ADJ
ftr-299	2944	18	cases	case	NOUN
ftr-299	2944	19	before	before	ADP
ftr-299	2944	20	the	the	DET
ftr-299	2944	21	court	court	NOUN
ftr-299	2944	22	each	each	PRON
ftr-299	2944	23	of	of	ADP
ftr-299	2944	24	those	those	DET
ftr-299	2944	25	investors	investor	NOUN
ftr-299	2944	26	owned	own	VERB
ftr-299	2944	27	an	an	DET
ftr-299	2944	28	interest	interest	NOUN
ftr-299	2944	29	in	in	ADP
ftr-299	2944	30	a	a	DET
ftr-299	2944	31	trading	trading	NOUN
ftr-299	2944	32	company	company	NOUN
ftr-299	2944	33	through	through	ADP
ftr-299	2944	34	one	one	NUM
ftr-299	2944	35	or	or	CCONJ
ftr-299	2944	36	more	more	ADJ
ftr-299	2944	37	pass	pass	VERB
ftr-299	2944	38	-	-	PUNCT
ftr-299	2944	39	through	through	ADP
ftr-299	2944	40	partners	partner	NOUN
ftr-299	2944	41	.	.	PUNCT
ftr-299	2945	1	6	6	NUM
ftr-299	2945	2	.	.	NOUN
ftr-299	2945	3	thirty	thirty	NUM
ftr-299	2945	4	years	year	NOUN
ftr-299	2945	5	after	after	ADP
ftr-299	2945	6	investing	invest	VERB
ftr-299	2945	7	in	in	ADP
ftr-299	2945	8	a	a	DET
ftr-299	2945	9	tax	tax	NOUN
ftr-299	2945	10	shelter	shelter	NOUN
ftr-299	2945	11	,	,	PUNCT
ftr-299	2945	12	the	the	DET
ftr-299	2945	13	taxpayers	taxpayer	NOUN
ftr-299	2945	14	find	find	VERB
ftr-299	2945	15	no	no	DET
ftr-299	2945	16	help	help	NOUN
ftr-299	2945	17	from	from	ADP
ftr-299	2945	18	the	the	DET
ftr-299	2945	19	courts	court	NOUN
ftr-299	2945	20	.	.	PUNCT
ftr-299	2946	1	acute	acute	PROPN
ftr-299	2946	2	care	care	PROPN
ftr-299	2946	3	specialists	specialists	PROPN
ftr-299	2946	4	ii	ii	PROPN
ftr-299	2946	5	v.	v.	PROPN
ftr-299	2946	6	united	united	PROPN
ftr-299	2946	7	states	states	PROPN
ftr-299	2946	8	,	,	PUNCT
ftr-299	2946	9	727	727	NUM
ftr-299	2946	10	f.3d	f.3d	NUM
ftr-299	2946	11	802	802	NUM
ftr-299	2946	12	(	(	PUNCT
ftr-299	2946	13	7th	7th	ADJ
ftr-299	2946	14	cir	cir	NOUN
ftr-299	2946	15	.	.	PUNCT
ftr-299	2947	1	8/22/13	8/22/13	NUM
ftr-299	2947	2	)	)	PUNCT
ftr-299	2947	3	.	.	PUNCT
ftr-299	2948	1	in	in	ADP
ftr-299	2948	2	the	the	DET
ftr-299	2948	3	mid-1980	mid-1980	NOUN
ftr-299	2948	4	’s	’s	PART
ftr-299	2948	5	the	the	DET
ftr-299	2948	6	taxpayers	taxpayer	NOUN
ftr-299	2948	7	invested	invest	VERB
ftr-299	2948	8	in	in	ADP
ftr-299	2948	9	tax	tax	NOUN
ftr-299	2948	10	shelters	shelter	NOUN
ftr-299	2948	11	created	create	VERB
ftr-299	2948	12	by	by	ADP
ftr-299	2948	13	american	american	ADJ
ftr-299	2948	14	agri	agri	PROPN
ftr-299	2948	15	-	-	PUNCT
ftr-299	2948	16	corp	corp	PROPN
ftr-299	2948	17	.	.	PROPN
ftr-299	2948	18	which	which	PRON
ftr-299	2948	19	were	be	AUX
ftr-299	2948	20	found	find	VERB
ftr-299	2948	21	by	by	ADP
ftr-299	2948	22	the	the	DET
ftr-299	2948	23	tax	tax	NOUN
ftr-299	2948	24	court	court	NOUN
ftr-299	2948	25	in	in	ADP
ftr-299	2948	26	a	a	DET
ftr-299	2948	27	partnership	partnership	NOUN
ftr-299	2948	28	proceeding	proceed	VERB
ftr-299	2948	29	to	to	PART
ftr-299	2948	30	lack	lack	VERB
ftr-299	2948	31	economic	economic	ADJ
ftr-299	2948	32	substance	substance	NOUN
ftr-299	2948	33	and	and	CCONJ
ftr-299	2948	34	amount	amount	NOUN
ftr-299	2948	35	to	to	ADP
ftr-299	2948	36	nothing	nothing	PRON
ftr-299	2948	37	more	more	ADJ
ftr-299	2948	38	than	than	ADP
ftr-299	2948	39	tax	tax	NOUN
ftr-299	2948	40	-	-	PUNCT
ftr-299	2948	41	avoidance	avoidance	NOUN
ftr-299	2948	42	schemes	scheme	NOUN
ftr-299	2948	43	,	,	PUNCT
ftr-299	2948	44	with	with	ADP
ftr-299	2948	45	appropriate	appropriate	ADJ
ftr-299	2948	46	penalties	penalty	NOUN
ftr-299	2948	47	.	.	PUNCT
ftr-299	2949	1	the	the	DET
ftr-299	2949	2	taxpayers	taxpayer	NOUN
ftr-299	2949	3	filed	file	VERB
ftr-299	2949	4	suit	suit	NOUN
ftr-299	2949	5	in	in	ADP
ftr-299	2949	6	the	the	DET
ftr-299	2949	7	district	district	NOUN
ftr-299	2949	8	court	court	NOUN
ftr-299	2949	9	challenging	challenging	ADJ
ftr-299	2949	10	deficiency	deficiency	NOUN
ftr-299	2949	11	assessments	assessment	NOUN
ftr-299	2949	12	resulting	result	VERB
ftr-299	2949	13	from	from	ADP
ftr-299	2949	14	the	the	DET
ftr-299	2949	15	partnership	partnership	NOUN
ftr-299	2949	16	proceeding	proceeding	NOUN
ftr-299	2949	17	.	.	PUNCT
ftr-299	2950	1	the	the	DET
ftr-299	2950	2	court	court	NOUN
ftr-299	2950	3	affirmed	affirm	VERB
ftr-299	2950	4	district	district	PROPN
ftr-299	2950	5	court	court	NOUN
ftr-299	2950	6	holdings	holding	NOUN
ftr-299	2950	7	that	that	PRON
ftr-299	2950	8	it	it	PRON
ftr-299	2950	9	lacked	lack	VERB
ftr-299	2950	10	subject	subject	NOUN
ftr-299	2950	11	matter	matter	NOUN
ftr-299	2950	12	jurisdiction	jurisdiction	NOUN
ftr-299	2950	13	because	because	SCONJ
ftr-299	2950	14	the	the	DET
ftr-299	2950	15	taxpayers	taxpayer	NOUN
ftr-299	2950	16	’	’	PART
ftr-299	2950	17	assertions	assertion	NOUN
ftr-299	2950	18	regarding	regard	VERB
ftr-299	2950	19	statutes	statute	NOUN
ftr-299	2950	20	of	of	ADP
ftr-299	2950	21	limitations	limitation	NOUN
ftr-299	2950	22	and	and	CCONJ
ftr-299	2950	23	penalties	penalty	NOUN
ftr-299	2950	24	were	be	AUX
ftr-299	2950	25	partnership	partnership	NOUN
ftr-299	2950	26	-	-	PUNCT
ftr-299	2950	27	level	level	NOUN
ftr-299	2950	28	determinations	determination	NOUN
ftr-299	2950	29	.	.	PUNCT
ftr-299	2951	1	g.	g.	PROPN
ftr-299	2951	2	miscellaneous	miscellaneous	ADJ
ftr-299	2951	3	1	1	NUM
ftr-299	2951	4	.	.	PUNCT
ftr-299	2952	1	the	the	DET
ftr-299	2952	2	first	first	ADJ
ftr-299	2952	3	circuit	circuit	NOUN
ftr-299	2952	4	intrudes	intrude	VERB
ftr-299	2952	5	on	on	ADP
ftr-299	2952	6	tax	tax	NOUN
ftr-299	2952	7	law	law	NOUN
ftr-299	2952	8	in	in	ADP
ftr-299	2952	9	an	an	DET
ftr-299	2952	10	erisa	erisa	NOUN
ftr-299	2952	11	case	case	NOUN
ftr-299	2952	12	between	between	ADP
ftr-299	2952	13	private	private	ADJ
ftr-299	2952	14	litigants	litigant	NOUN
ftr-299	2952	15	and	and	CCONJ
ftr-299	2952	16	may	may	AUX
ftr-299	2952	17	resolve	resolve	VERB
ftr-299	2952	18	carried	carry	VERB
ftr-299	2952	19	interest	interest	NOUN
ftr-299	2952	20	issues	issue	NOUN
ftr-299	2952	21	.	.	PUNCT
ftr-299	2953	1	sun	sun	NOUN
ftr-299	2953	2	capital	capital	PROPN
ftr-299	2953	3	partners	partners	PROPN
ftr-299	2953	4	iii	iii	PROPN
ftr-299	2953	5	,	,	PUNCT
ftr-299	2953	6	l.p	l.p	PROPN
ftr-299	2953	7	.	.	PROPN
ftr-299	2953	8	v.	v.	ADP
ftr-299	2953	9	new	new	PROPN
ftr-299	2953	10	england	england	PROPN
ftr-299	2953	11	teamsters	teamsters	PROPN
ftr-299	2953	12	and	and	CCONJ
ftr-299	2953	13	trucking	trucking	NOUN
ftr-299	2953	14	industry	industry	NOUN
ftr-299	2953	15	pension	pension	NOUN
ftr-299	2953	16	fund	fund	NOUN
ftr-299	2953	17	,	,	PUNCT
ftr-299	2953	18	724	724	NUM
ftr-299	2953	19	f.3d	f.3d	NUM
ftr-299	2953	20	129	129	NUM
ftr-299	2953	21	(	(	PUNCT
ftr-299	2953	22	1st	1st	ADJ
ftr-299	2953	23	cir	cir	NOUN
ftr-299	2953	24	.	.	PUNCT
ftr-299	2954	1	7/24/13	7/24/13	NUM
ftr-299	2954	2	)	)	PUNCT
ftr-299	2954	3	.	.	PUNCT
ftr-299	2955	1	in	in	ADP
ftr-299	2955	2	an	an	DET
ftr-299	2955	3	erisa	erisa	NOUN
ftr-299	2955	4	case	case	NOUN
ftr-299	2955	5	two	two	NUM
ftr-299	2955	6	private	private	ADJ
ftr-299	2955	7	equity	equity	NOUN
ftr-299	2955	8	funds	fund	NOUN
ftr-299	2955	9	organized	organize	VERB
ftr-299	2955	10	as	as	ADP
ftr-299	2955	11	limited	limited	ADJ
ftr-299	2955	12	partnerships	partnership	NOUN
ftr-299	2955	13	sought	seek	VERB
ftr-299	2955	14	to	to	PART
ftr-299	2955	15	withdraw	withdraw	VERB
ftr-299	2955	16	from	from	ADP
ftr-299	2955	17	liability	liability	NOUN
ftr-299	2955	18	for	for	ADP
ftr-299	2955	19	contributions	contribution	NOUN
ftr-299	2955	20	to	to	ADP
ftr-299	2955	21	the	the	DET
ftr-299	2955	22	teamsters	teamster	NOUN
ftr-299	2955	23	multi	multi	ADJ
ftr-299	2955	24	-	-	ADJ
ftr-299	2955	25	employer	employer	ADJ
ftr-299	2955	26	plans	plan	NOUN
ftr-299	2955	27	on	on	ADP
ftr-299	2955	28	the	the	DET
ftr-299	2955	29	grounds	ground	NOUN
ftr-299	2955	30	that	that	SCONJ
ftr-299	2955	31	the	the	DET
ftr-299	2955	32	funds	fund	NOUN
ftr-299	2955	33	were	be	AUX
ftr-299	2955	34	merely	merely	ADV
ftr-299	2955	35	passive	passive	ADJ
ftr-299	2955	36	investors	investor	NOUN
ftr-299	2955	37	in	in	ADP
ftr-299	2955	38	a	a	DET
ftr-299	2955	39	bankrupt	bankrupt	ADJ
ftr-299	2955	40	company	company	NOUN
ftr-299	2955	41	owned	own	VERB
ftr-299	2955	42	by	by	ADP
ftr-299	2955	43	one	one	NUM
ftr-299	2955	44	of	of	ADP
ftr-299	2955	45	the	the	DET
ftr-299	2955	46	funds	fund	NOUN
ftr-299	2955	47	.	.	PUNCT
ftr-299	2956	1	in	in	ADP
ftr-299	2956	2	a	a	DET
ftr-299	2956	3	decision	decision	NOUN
ftr-299	2956	4	that	that	PRON
ftr-299	2956	5	could	could	AUX
ftr-299	2956	6	have	have	VERB
ftr-299	2956	7	implications	implication	NOUN
ftr-299	2956	8	for	for	ADP
ftr-299	2956	9	application	application	NOUN
ftr-299	2956	10	of	of	ADP
ftr-299	2956	11	tax	tax	NOUN
ftr-299	2956	12	principles	principle	NOUN
ftr-299	2956	13	,	,	PUNCT
ftr-299	2956	14	the	the	DET
ftr-299	2956	15	court	court	NOUN
ftr-299	2956	16	affirmed	affirm	VERB
ftr-299	2956	17	summary	summary	NOUN
ftr-299	2956	18	judgment	judgment	NOUN
ftr-299	2956	19	that	that	SCONJ
ftr-299	2956	20	at	at	ADV
ftr-299	2956	21	least	least	ADJ
ftr-299	2956	22	one	one	NUM
ftr-299	2956	23	of	of	ADP
ftr-299	2956	24	the	the	DET
ftr-299	2956	25	funds	fund	NOUN
ftr-299	2956	26	was	be	AUX
ftr-299	2956	27	not	not	PART
ftr-299	2956	28	merely	merely	ADV
ftr-299	2956	29	a	a	DET
ftr-299	2956	30	passive	passive	ADJ
ftr-299	2956	31	investor	investor	NOUN
ftr-299	2956	32	in	in	ADP
ftr-299	2956	33	the	the	DET
ftr-299	2956	34	bankrupt	bankrupt	ADJ
ftr-299	2956	35	portfolio	portfolio	NOUN
ftr-299	2956	36	company	company	NOUN
ftr-299	2956	37	.	.	PUNCT
ftr-299	2957	1	under	under	ADP
ftr-299	2957	2	the	the	DET
ftr-299	2957	3	multiemployer	multiemployer	NOUN
ftr-299	2957	4	pension	pension	NOUN
ftr-299	2957	5	plan	plan	PROPN
ftr-299	2957	6	amendment	amendment	PROPN
ftr-299	2957	7	act	act	NOUN
ftr-299	2957	8	of	of	ADP
ftr-299	2957	9	1990	1990	NUM
ftr-299	2957	10	(	(	PUNCT
ftr-299	2957	11	29	29	NUM
ftr-299	2957	12	u.s.c	u.s.c	ADJ
ftr-299	2957	13	.	.	PUNCT
ftr-299	2958	1	§	§	PROPN
ftr-299	2958	2	1381	1381	NUM
ftr-299	2958	3	et	et	NOUN
ftr-299	2958	4	.	.	PUNCT
ftr-299	2958	5	seq	seq	PROPN
ftr-299	2958	6	.	.	PUNCT
ftr-299	2958	7	)	)	PUNCT
ftr-299	2959	1	(	(	PUNCT
ftr-299	2959	2	mpaa	mpaa	PROPN
ftr-299	2959	3	)	)	PUNCT
ftr-299	2959	4	all	all	DET
ftr-299	2959	5	employees	employee	NOUN
ftr-299	2959	6	of	of	ADP
ftr-299	2959	7	trades	trade	NOUN
ftr-299	2959	8	or	or	CCONJ
ftr-299	2959	9	businesses	business	NOUN
ftr-299	2959	10	that	that	PRON
ftr-299	2959	11	are	be	AUX
ftr-299	2959	12	under	under	ADP
ftr-299	2959	13	common	common	ADJ
ftr-299	2959	14	control	control	NOUN
ftr-299	2959	15	are	be	AUX
ftr-299	2959	16	treated	treat	VERB
ftr-299	2959	17	as	as	SCONJ
ftr-299	2959	18	employed	employ	VERB
ftr-299	2959	19	by	by	ADP
ftr-299	2959	20	a	a	DET
ftr-299	2959	21	single	single	ADJ
ftr-299	2959	22	employer	employer	NOUN
ftr-299	2959	23	that	that	PRON
ftr-299	2959	24	becomes	become	VERB
ftr-299	2959	25	liable	liable	ADJ
ftr-299	2959	26	for	for	ADP
ftr-299	2959	27	obligations	obligation	NOUN
ftr-299	2959	28	under	under	ADP
ftr-299	2959	29	defined	define	VERB
ftr-299	2959	30	benefit	benefit	NOUN
ftr-299	2959	31	plans	plan	NOUN
ftr-299	2959	32	.	.	PUNCT
ftr-299	2960	1	applying	apply	VERB
ftr-299	2960	2	the	the	DET
ftr-299	2960	3	principles	principle	NOUN
ftr-299	2960	4	of	of	ADP
ftr-299	2960	5	commissioner	commissioner	NOUN
ftr-299	2960	6	v.	v.	ADP
ftr-299	2960	7	groetzinger	groetzinger	PROPN
ftr-299	2960	8	,	,	PUNCT
ftr-299	2960	9	480	480	NUM
ftr-299	2960	10	u.s	u.s	PROPN
ftr-299	2960	11	.	.	PROPN
ftr-299	2960	12	23	23	NUM
ftr-299	2960	13	(	(	PUNCT
ftr-299	2960	14	1987	1987	NUM
ftr-299	2960	15	)	)	PUNCT
ftr-299	2960	16	,	,	PUNCT
ftr-299	2960	17	the	the	DET
ftr-299	2960	18	court	court	NOUN
ftr-299	2960	19	concluded	conclude	VERB
ftr-299	2960	20	that	that	SCONJ
ftr-299	2960	21	the	the	DET
ftr-299	2960	22	private	private	ADJ
ftr-299	2960	23	equity	equity	NOUN
ftr-299	2960	24	fund	fund	NOUN
ftr-299	2960	25	was	be	AUX
ftr-299	2960	26	in	in	ADP
ftr-299	2960	27	the	the	DET
ftr-299	2960	28	trade	trade	NOUN
ftr-299	2960	29	or	or	CCONJ
ftr-299	2960	30	business	business	NOUN
ftr-299	2960	31	of	of	ADP
ftr-299	2960	32	developing	develop	VERB
ftr-299	2960	33	companies	company	NOUN
ftr-299	2960	34	and	and	CCONJ
ftr-299	2960	35	selling	sell	VERB
ftr-299	2960	36	them	they	PRON
ftr-299	2960	37	at	at	ADP
ftr-299	2960	38	a	a	DET
ftr-299	2960	39	profit	profit	NOUN
ftr-299	2960	40	.	.	PUNCT
ftr-299	2961	1	along	along	ADP
ftr-299	2961	2	the	the	DET
ftr-299	2961	3	way	way	NOUN
ftr-299	2961	4	the	the	DET
ftr-299	2961	5	court	court	NOUN
ftr-299	2961	6	rejected	reject	VERB
ftr-299	2961	7	the	the	DET
ftr-299	2961	8	equity	equity	NOUN
ftr-299	2961	9	funds	fund	NOUN
ftr-299	2961	10	’	'	PUNCT
ftr-299	2961	11	argument	argument	NOUN
ftr-299	2961	12	that	that	SCONJ
ftr-299	2961	13	investing	investing	NOUN
ftr-299	2961	14	was	be	AUX
ftr-299	2961	15	not	not	PART
ftr-299	2961	16	a	a	DET
ftr-299	2961	17	trade	trade	NOUN
ftr-299	2961	18	or	or	CCONJ
ftr-299	2961	19	business	business	NOUN
ftr-299	2961	20	under	under	ADP
ftr-299	2961	21	either	either	CCONJ
ftr-299	2961	22	higgins	higgins	PROPN
ftr-299	2961	23	v.	v.	PROPN
ftr-299	2961	24	commissioner	commissioner	PROPN
ftr-299	2961	25	,	,	PUNCT
ftr-299	2962	1	312	312	NUM
ftr-299	2962	2	u.s	u.s	PROPN
ftr-299	2962	3	.	.	PROPN
ftr-299	2962	4	212	212	NUM
ftr-299	2962	5	(	(	PUNCT
ftr-299	2962	6	1941	1941	NUM
ftr-299	2962	7	)	)	PUNCT
ftr-299	2962	8	,	,	PUNCT
ftr-299	2962	9	or	or	CCONJ
ftr-299	2962	10	whipple	whipple	PROPN
ftr-299	2962	11	v.	v.	PROPN
ftr-299	2962	12	commissioner	commissioner	PROPN
ftr-299	2962	13	,	,	PUNCT
ftr-299	2962	14	373	373	NUM
ftr-299	2962	15	u.s	u.s	PROPN
ftr-299	2962	16	.	.	PROPN
ftr-299	2962	17	193	193	NUM
ftr-299	2962	18	(	(	PUNCT
ftr-299	2962	19	1963	1963	NUM
ftr-299	2962	20	)	)	PUNCT
ftr-299	2962	21	.	.	PUNCT
ftr-299	2963	1	the	the	DET
ftr-299	2963	2	court	court	NOUN
ftr-299	2963	3	distinguished	distinguish	VERB
ftr-299	2963	4	higgins	higgins	PROPN
ftr-299	2963	5	by	by	ADP
ftr-299	2963	6	indicating	indicate	VERB
ftr-299	2963	7	that	that	SCONJ
ftr-299	2963	8	the	the	DET
ftr-299	2963	9	taxpayer	taxpayer	NOUN
ftr-299	2963	10	in	in	ADP
ftr-299	2963	11	that	that	DET
ftr-299	2963	12	case	case	NOUN
ftr-299	2963	13	was	be	AUX
ftr-299	2963	14	not	not	PART
ftr-299	2963	15	engaged	engage	VERB
ftr-299	2963	16	in	in	ADP
ftr-299	2963	17	the	the	DET
ftr-299	2963	18	management	management	NOUN
ftr-299	2963	19	of	of	ADP
ftr-299	2963	20	the	the	DET
ftr-299	2963	21	companies	company	NOUN
ftr-299	2963	22	represented	represent	VERB
ftr-299	2963	23	in	in	ADP
ftr-299	2963	24	the	the	DET
ftr-299	2963	25	taxpayer	taxpayer	NOUN
ftr-299	2963	26	’s	’s	PART
ftr-299	2963	27	investment	investment	NOUN
ftr-299	2963	28	portfolio	portfolio	NOUN
ftr-299	2963	29	.	.	PUNCT
ftr-299	2964	1	the	the	DET
ftr-299	2964	2	court	court	NOUN
ftr-299	2964	3	concluded	conclude	VERB
ftr-299	2964	4	that	that	SCONJ
ftr-299	2964	5	whipple	whipple	PROPN
ftr-299	2964	6	did	do	AUX
ftr-299	2964	7	not	not	PART
ftr-299	2964	8	366	366	NUM
ftr-299	2964	9	florida	florida	PROPN
ftr-299	2964	10	tax	tax	NOUN
ftr-299	2964	11	review	review	NOUN
ftr-299	2964	12	[	[	X
ftr-299	2964	13	vol	vol	NOUN
ftr-299	2964	14	.	.	PUNCT
ftr-299	2965	1	15:5	15:5	NUM
ftr-299	2965	2	bar	bar	NOUN
ftr-299	2965	3	trade	trade	NOUN
ftr-299	2965	4	or	or	CCONJ
ftr-299	2965	5	business	business	NOUN
ftr-299	2965	6	status	status	NOUN
ftr-299	2965	7	because	because	SCONJ
ftr-299	2965	8	,	,	PUNCT
ftr-299	2965	9	paraphrasing	paraphrase	VERB
ftr-299	2965	10	the	the	DET
ftr-299	2965	11	language	language	NOUN
ftr-299	2965	12	of	of	ADP
ftr-299	2965	13	whipple	whipple	PROPN
ftr-299	2965	14	,	,	PUNCT
ftr-299	2965	15	the	the	DET
ftr-299	2965	16	funds	fund	NOUN
ftr-299	2965	17	“	"	PUNCT
ftr-299	2965	18	did	do	AUX
ftr-299	2965	19	not	not	PART
ftr-299	2965	20	simply	simply	ADV
ftr-299	2965	21	devote	devote	VERB
ftr-299	2965	22	time	time	NOUN
ftr-299	2965	23	or	or	CCONJ
ftr-299	2965	24	energy	energy	NOUN
ftr-299	2965	25	to	to	ADP
ftr-299	2965	26	[	[	X
ftr-299	2965	27	the	the	DET
ftr-299	2965	28	bankrupt	bankrupt	ADJ
ftr-299	2965	29	company	company	NOUN
ftr-299	2965	30	]	]	PUNCT
ftr-299	2965	31	‘	'	PUNCT
ftr-299	2965	32	without	without	ADP
ftr-299	2965	33	more	more	ADJ
ftr-299	2965	34	.	.	PUNCT
ftr-299	2965	35	’	'	PUNCT
ftr-299	2966	1	rather	rather	ADV
ftr-299	2966	2	they	they	PRON
ftr-299	2966	3	were	be	AUX
ftr-299	2966	4	able	able	ADJ
ftr-299	2966	5	to	to	PART
ftr-299	2966	6	funnel	funnel	VERB
ftr-299	2966	7	management	management	NOUN
ftr-299	2966	8	and	and	CCONJ
ftr-299	2966	9	consulting	consulting	NOUN
ftr-299	2966	10	fees	fee	NOUN
ftr-299	2966	11	to	to	ADP
ftr-299	2966	12	[	[	X
ftr-299	2966	13	the	the	DET
ftr-299	2966	14	fund	fund	NOUN
ftr-299	2966	15	’s	’s	PART
ftr-299	2966	16	]	]	PUNCT
ftr-299	2966	17	general	general	ADJ
ftr-299	2966	18	partner	partner	NOUN
ftr-299	2966	19	and	and	CCONJ
ftr-299	2966	20	its	its	PRON
ftr-299	2966	21	subsidiary	subsidiary	NOUN
ftr-299	2966	22	.	.	PUNCT
ftr-299	2966	23	”	"	PUNCT
ftr-299	2967	1	quoting	quote	VERB
ftr-299	2967	2	from	from	ADP
ftr-299	2967	3	rosenthal	rosenthal	NOUN
ftr-299	2967	4	,	,	PUNCT
ftr-299	2967	5	“	"	PUNCT
ftr-299	2967	6	taxing	tax	VERB
ftr-299	2967	7	private	private	ADJ
ftr-299	2967	8	equity	equity	NOUN
ftr-299	2967	9	funds	fund	NOUN
ftr-299	2967	10	as	as	ADP
ftr-299	2967	11	corporate	corporate	ADJ
ftr-299	2967	12	developers	developer	NOUN
ftr-299	2967	13	,	,	PUNCT
ftr-299	2967	14	”	"	PUNCT
ftr-299	2967	15	tax	tax	NOUN
ftr-299	2967	16	notes	note	NOUN
ftr-299	2967	17	,	,	PUNCT
ftr-299	2967	18	jan	jan	PROPN
ftr-299	2967	19	.	.	PROPN
ftr-299	2967	20	21	21	NUM
ftr-299	2967	21	,	,	PUNCT
ftr-299	2967	22	2013	2013	NUM
ftr-299	2967	23	at	at	ADP
ftr-299	2967	24	361	361	NUM
ftr-299	2967	25	,	,	PUNCT
ftr-299	2967	26	the	the	DET
ftr-299	2967	27	court	court	NOUN
ftr-299	2967	28	stated	state	VERB
ftr-299	2967	29	that	that	SCONJ
ftr-299	2967	30	,	,	PUNCT
ftr-299	2967	31	“	"	PUNCT
ftr-299	2967	32	[	[	X
ftr-299	2967	33	p]rivate	p]rivate	ADJ
ftr-299	2967	34	equity	equity	NOUN
ftr-299	2967	35	funds	fund	NOUN
ftr-299	2967	36	are	be	AUX
ftr-299	2967	37	active	active	ADJ
ftr-299	2967	38	enough	enough	ADV
ftr-299	2967	39	to	to	PART
ftr-299	2967	40	be	be	AUX
ftr-299	2967	41	in	in	ADP
ftr-299	2967	42	a	a	DET
ftr-299	2967	43	trade	trade	NOUN
ftr-299	2967	44	or	or	CCONJ
ftr-299	2967	45	business	business	NOUN
ftr-299	2967	46	.	.	PUNCT
ftr-299	2967	47	”	"	PUNCT
ftr-299	2968	1			PRON
ftr-299	2968	2	while	while	SCONJ
ftr-299	2968	3	the	the	DET
ftr-299	2968	4	court	court	NOUN
ftr-299	2968	5	was	be	AUX
ftr-299	2968	6	clear	clear	ADJ
ftr-299	2968	7	that	that	SCONJ
ftr-299	2968	8	it	it	PRON
ftr-299	2968	9	based	base	VERB
ftr-299	2968	10	its	its	PRON
ftr-299	2968	11	opinion	opinion	NOUN
ftr-299	2968	12	on	on	ADP
ftr-299	2968	13	its	its	PRON
ftr-299	2968	14	independent	independent	ADJ
ftr-299	2968	15	interpretation	interpretation	NOUN
ftr-299	2968	16	of	of	ADP
ftr-299	2968	17	the	the	DET
ftr-299	2968	18	mpaa	mpaa	PROPN
ftr-299	2968	19	,	,	PUNCT
ftr-299	2968	20	the	the	DET
ftr-299	2968	21	court	court	NOUN
ftr-299	2968	22	deferred	defer	VERB
ftr-299	2968	23	under	under	ADP
ftr-299	2968	24	the	the	DET
ftr-299	2968	25	standard	standard	NOUN
ftr-299	2968	26	of	of	ADP
ftr-299	2968	27	skidmore	skidmore	PROPN
ftr-299	2968	28	v.	v.	ADP
ftr-299	2968	29	swift	swift	PROPN
ftr-299	2968	30	,	,	PUNCT
ftr-299	2968	31	323	323	NUM
ftr-299	2968	32	u.s	u.s	PROPN
ftr-299	2968	33	.	.	PROPN
ftr-299	2968	34	134	134	NUM
ftr-299	2968	35	(	(	PUNCT
ftr-299	2968	36	1944	1944	NUM
ftr-299	2968	37	)	)	PUNCT
ftr-299	2968	38	(	(	PUNCT
ftr-299	2968	39	the	the	DET
ftr-299	2968	40	weight	weight	NOUN
ftr-299	2968	41	of	of	ADP
ftr-299	2968	42	the	the	DET
ftr-299	2968	43	agency	agency	NOUN
ftr-299	2968	44	opinion	opinion	NOUN
ftr-299	2968	45	depends	depend	VERB
ftr-299	2968	46	upon	upon	SCONJ
ftr-299	2968	47	its	its	PRON
ftr-299	2968	48	thoroughness	thoroughness	NOUN
ftr-299	2968	49	and	and	CCONJ
ftr-299	2968	50	validity	validity	NOUN
ftr-299	2968	51	of	of	ADP
ftr-299	2968	52	its	its	PRON
ftr-299	2968	53	reasoning	reasoning	NOUN
ftr-299	2968	54	)	)	PUNCT
ftr-299	2968	55	,	,	PUNCT
ftr-299	2968	56	to	to	ADP
ftr-299	2968	57	a	a	DET
ftr-299	2968	58	2007	2007	NUM
ftr-299	2968	59	pbgc	pbgc	PROPN
ftr-299	2968	60	letter	letter	NOUN
ftr-299	2968	61	concluding	conclude	VERB
ftr-299	2968	62	that	that	SCONJ
ftr-299	2968	63	an	an	DET
ftr-299	2968	64	equity	equity	NOUN
ftr-299	2968	65	fund	fund	NOUN
ftr-299	2968	66	was	be	AUX
ftr-299	2968	67	engaged	engage	VERB
ftr-299	2968	68	in	in	ADP
ftr-299	2968	69	a	a	DET
ftr-299	2968	70	trade	trade	NOUN
ftr-299	2968	71	or	or	CCONJ
ftr-299	2968	72	business	business	NOUN
ftr-299	2968	73	under	under	ADP
ftr-299	2968	74	the	the	DET
ftr-299	2968	75	groetzinger	groetzinger	NOUN
ftr-299	2968	76	two	two	NUM
ftr-299	2968	77	-	-	PUNCT
ftr-299	2968	78	part	part	NOUN
ftr-299	2968	79	test	test	NOUN
ftr-299	2968	80	based	base	VERB
ftr-299	2968	81	on	on	ADP
ftr-299	2968	82	findings	finding	NOUN
ftr-299	2968	83	that	that	SCONJ
ftr-299	2968	84	the	the	DET
ftr-299	2968	85	fund	fund	NOUN
ftr-299	2968	86	was	be	AUX
ftr-299	2968	87	engaged	engage	VERB
ftr-299	2968	88	in	in	ADP
ftr-299	2968	89	an	an	DET
ftr-299	2968	90	activity	activity	NOUN
ftr-299	2968	91	with	with	ADP
ftr-299	2968	92	the	the	DET
ftr-299	2968	93	primary	primary	ADJ
ftr-299	2968	94	purpose	purpose	NOUN
ftr-299	2968	95	of	of	ADP
ftr-299	2968	96	income	income	NOUN
ftr-299	2968	97	or	or	CCONJ
ftr-299	2968	98	profit	profit	NOUN
ftr-299	2968	99	and	and	CCONJ
ftr-299	2968	100	that	that	SCONJ
ftr-299	2968	101	it	it	PRON
ftr-299	2968	102	conducted	conduct	VERB
ftr-299	2968	103	that	that	SCONJ
ftr-299	2968	104	activity	activity	NOUN
ftr-299	2968	105	with	with	ADP
ftr-299	2968	106	continuity	continuity	NOUN
ftr-299	2968	107	and	and	CCONJ
ftr-299	2968	108	regularity	regularity	NOUN
ftr-299	2968	109	.	.	PUNCT
ftr-299	2969	1	the	the	DET
ftr-299	2969	2	ppgc	ppgc	ADJ
ftr-299	2969	3	letter	letter	NOUN
ftr-299	2969	4	indicated	indicate	VERB
ftr-299	2969	5	that	that	SCONJ
ftr-299	2969	6	the	the	DET
ftr-299	2969	7	size	size	NOUN
ftr-299	2969	8	of	of	ADP
ftr-299	2969	9	the	the	DET
ftr-299	2969	10	fund	fund	NOUN
ftr-299	2969	11	involved	involve	VERB
ftr-299	2969	12	in	in	ADP
ftr-299	2969	13	the	the	DET
ftr-299	2969	14	ruling	ruling	NOUN
ftr-299	2969	15	,	,	PUNCT
ftr-299	2969	16	the	the	DET
ftr-299	2969	17	size	size	NOUN
ftr-299	2969	18	of	of	ADP
ftr-299	2969	19	its	its	PRON
ftr-299	2969	20	profits	profit	NOUN
ftr-299	2969	21	,	,	PUNCT
ftr-299	2969	22	and	and	CCONJ
ftr-299	2969	23	the	the	DET
ftr-299	2969	24	management	management	NOUN
ftr-299	2969	25	fees	fee	NOUN
ftr-299	2969	26	paid	pay	VERB
ftr-299	2969	27	to	to	ADP
ftr-299	2969	28	the	the	DET
ftr-299	2969	29	general	general	ADJ
ftr-299	2969	30	partner	partner	NOUN
ftr-299	2969	31	of	of	ADP
ftr-299	2969	32	the	the	DET
ftr-299	2969	33	fund	fund	NOUN
ftr-299	2969	34	established	establish	VERB
ftr-299	2969	35	the	the	DET
ftr-299	2969	36	requisite	requisite	ADJ
ftr-299	2969	37	continuity	continuity	NOUN
ftr-299	2969	38	and	and	CCONJ
ftr-299	2969	39	regularity	regularity	NOUN
ftr-299	2969	40	.	.	PUNCT
ftr-299	2970	1			PUNCT
ftr-299	2970	2	the	the	DET
ftr-299	2970	3	court	court	NOUN
ftr-299	2970	4	rejected	reject	VERB
ftr-299	2970	5	the	the	DET
ftr-299	2970	6	equity	equity	NOUN
ftr-299	2970	7	funds	fund	NOUN
ftr-299	2970	8	’	'	PUNCT
ftr-299	2970	9	assertion	assertion	NOUN
ftr-299	2970	10	that	that	SCONJ
ftr-299	2970	11	the	the	DET
ftr-299	2970	12	phrase	phrase	NOUN
ftr-299	2970	13	“	"	PUNCT
ftr-299	2970	14	trade	trade	NOUN
ftr-299	2970	15	or	or	CCONJ
ftr-299	2970	16	business	business	NOUN
ftr-299	2970	17	”	"	PUNCT
ftr-299	2970	18	must	must	AUX
ftr-299	2970	19	have	have	AUX
ftr-299	2970	20	a	a	DET
ftr-299	2970	21	uniform	uniform	ADJ
ftr-299	2970	22	interpretation	interpretation	NOUN
ftr-299	2970	23	across	across	ADP
ftr-299	2970	24	federal	federal	ADJ
ftr-299	2970	25	statutes	statute	NOUN
ftr-299	2970	26	in	in	ADP
ftr-299	2970	27	the	the	DET
ftr-299	2970	28	context	context	NOUN
ftr-299	2970	29	of	of	ADP
ftr-299	2970	30	the	the	DET
ftr-299	2970	31	application	application	NOUN
ftr-299	2970	32	of	of	ADP
ftr-299	2970	33	higgins	higgins	PROPN
ftr-299	2970	34	and	and	CCONJ
ftr-299	2970	35	whipple	whipple	PROPN
ftr-299	2970	36	.	.	PUNCT
ftr-299	2971	1	nonetheless	nonetheless	ADV
ftr-299	2971	2	,	,	PUNCT
ftr-299	2971	3	the	the	DET
ftr-299	2971	4	court	court	NOUN
ftr-299	2971	5	found	find	VERB
ftr-299	2971	6	no	no	DET
ftr-299	2971	7	inconsistency	inconsistency	NOUN
ftr-299	2971	8	in	in	ADP
ftr-299	2971	9	its	its	PRON
ftr-299	2971	10	interpretation	interpretation	NOUN
ftr-299	2971	11	of	of	ADP
ftr-299	2971	12	trade	trade	NOUN
ftr-299	2971	13	or	or	CCONJ
ftr-299	2971	14	business	business	NOUN
ftr-299	2971	15	under	under	ADP
ftr-299	2971	16	those	those	DET
ftr-299	2971	17	cases	case	NOUN
ftr-299	2971	18	and	and	CCONJ
ftr-299	2971	19	groetzinger	groetzinger	NOUN
ftr-299	2971	20	,	,	PUNCT
ftr-299	2971	21	which	which	PRON
ftr-299	2971	22	leaves	leave	VERB
ftr-299	2971	23	wide	wide	ADV
ftr-299	2971	24	open	open	ADJ
ftr-299	2971	25	the	the	DET
ftr-299	2971	26	possibility	possibility	NOUN
ftr-299	2971	27	that	that	SCONJ
ftr-299	2971	28	fees	fee	NOUN
ftr-299	2971	29	and	and	CCONJ
ftr-299	2971	30	the	the	DET
ftr-299	2971	31	profits	profit	NOUN
ftr-299	2971	32	interests	interest	NOUN
ftr-299	2971	33	of	of	ADP
ftr-299	2971	34	an	an	DET
ftr-299	2971	35	equity	equity	NOUN
ftr-299	2971	36	fund	fund	NOUN
ftr-299	2971	37	represent	represent	VERB
ftr-299	2971	38	ordinary	ordinary	ADJ
ftr-299	2971	39	income	income	NOUN
ftr-299	2971	40	derived	derive	VERB
ftr-299	2971	41	from	from	ADP
ftr-299	2971	42	services	service	NOUN
ftr-299	2971	43	in	in	ADP
ftr-299	2971	44	the	the	DET
ftr-299	2971	45	trade	trade	NOUN
ftr-299	2971	46	or	or	CCONJ
ftr-299	2971	47	business	business	NOUN
ftr-299	2971	48	of	of	ADP
ftr-299	2971	49	acquiring	acquire	VERB
ftr-299	2971	50	and	and	CCONJ
ftr-299	2971	51	managing	manage	VERB
ftr-299	2971	52	business	business	NOUN
ftr-299	2971	53	operations	operation	NOUN
ftr-299	2971	54	.	.	PUNCT
ftr-299	2972	1	2	2	X
ftr-299	2972	2	.	.	X
ftr-299	2972	3	hiding	hide	VERB
ftr-299	2972	4	abusive	abusive	ADJ
ftr-299	2972	5	shelter	shelter	NOUN
ftr-299	2972	6	transactions	transaction	NOUN
ftr-299	2972	7	behind	behind	ADP
ftr-299	2972	8	disregarded	disregarded	ADJ
ftr-299	2972	9	entities	entity	NOUN
ftr-299	2972	10	makes	make	VERB
ftr-299	2972	11	the	the	DET
ftr-299	2972	12	indirect	indirect	ADJ
ftr-299	2972	13	partner	partner	NOUN
ftr-299	2972	14	an	an	DET
ftr-299	2972	15	unidentified	unidentified	ADJ
ftr-299	2972	16	partner	partner	NOUN
ftr-299	2972	17	for	for	ADP
ftr-299	2972	18	statute	statute	NOUN
ftr-299	2972	19	of	of	ADP
ftr-299	2972	20	limitations	limitation	NOUN
ftr-299	2972	21	purposes	purpose	NOUN
ftr-299	2972	22	.	.	PUNCT
ftr-299	2973	1	gaughf	gaughf	ADJ
ftr-299	2973	2	properties	property	NOUN
ftr-299	2973	3	l.p	l.p	PROPN
ftr-299	2973	4	.	.	PROPN
ftr-299	2973	5	v.	v.	PROPN
ftr-299	2973	6	commissioner	commissioner	PROPN
ftr-299	2973	7	,	,	PUNCT
ftr-299	2973	8	139	139	NUM
ftr-299	2973	9	t.c	t.c	PROPN
ftr-299	2973	10	.	.	PROPN
ftr-299	2973	11	219	219	NUM
ftr-299	2973	12	(	(	PUNCT
ftr-299	2973	13	9/10/12	9/10/12	NUM
ftr-299	2973	14	)	)	PUNCT
ftr-299	2973	15	.	.	PUNCT
ftr-299	2974	1	the	the	DET
ftr-299	2974	2	taxpayers	taxpayer	NOUN
ftr-299	2974	3	invested	invest	VERB
ftr-299	2974	4	in	in	ADP
ftr-299	2974	5	kpmg	kpmg	PROPN
ftr-299	2974	6	/	/	SYM
ftr-299	2974	7	jenkens	jenkens	PROPN
ftr-299	2974	8	&	&	CCONJ
ftr-299	2974	9	gilchrist	gilchrist	PROPN
ftr-299	2974	10	currency	currency	NOUN
ftr-299	2974	11	options	option	NOUN
ftr-299	2974	12	tax	tax	NOUN
ftr-299	2974	13	shelters	shelter	NOUN
ftr-299	2974	14	through	through	ADP
ftr-299	2974	15	a	a	DET
ftr-299	2974	16	partnership	partnership	NOUN
ftr-299	2974	17	consisting	consist	VERB
ftr-299	2974	18	of	of	ADP
ftr-299	2974	19	two	two	NUM
ftr-299	2974	20	disregarded	disregarded	ADJ
ftr-299	2974	21	llcs	llcs	NOUN
ftr-299	2974	22	and	and	CCONJ
ftr-299	2974	23	a	a	DET
ftr-299	2974	24	wholly	wholly	ADV
ftr-299	2974	25	owned	own	VERB
ftr-299	2974	26	corporation	corporation	NOUN
ftr-299	2974	27	.	.	PUNCT
ftr-299	2975	1	after	after	SCONJ
ftr-299	2975	2	the	the	DET
ftr-299	2975	3	irs	irs	PROPN
ftr-299	2975	4	caught	catch	VERB
ftr-299	2975	5	up	up	ADP
ftr-299	2975	6	with	with	ADP
ftr-299	2975	7	the	the	DET
ftr-299	2975	8	taxpayers	taxpayer	NOUN
ftr-299	2975	9	from	from	ADP
ftr-299	2975	10	information	information	NOUN
ftr-299	2975	11	obtained	obtain	VERB
ftr-299	2975	12	through	through	ADP
ftr-299	2975	13	a	a	DET
ftr-299	2975	14	john	john	PROPN
ftr-299	2975	15	doe	doe	PROPN
ftr-299	2975	16	summons	summon	NOUN
ftr-299	2975	17	issued	issue	VERB
ftr-299	2975	18	to	to	ADP
ftr-299	2975	19	jenkens	jenkens	PROPN
ftr-299	2975	20	&	&	CCONJ
ftr-299	2975	21	gilchrist	gilchrist	PROPN
ftr-299	2975	22	,	,	PUNCT
ftr-299	2975	23	the	the	DET
ftr-299	2975	24	irs	irs	PROPN
ftr-299	2975	25	asserted	assert	VERB
ftr-299	2975	26	that	that	SCONJ
ftr-299	2975	27	the	the	DET
ftr-299	2975	28	statute	statute	NOUN
ftr-299	2975	29	of	of	ADP
ftr-299	2975	30	limitations	limitation	NOUN
ftr-299	2975	31	remained	remain	VERB
ftr-299	2975	32	open	open	ADJ
ftr-299	2975	33	with	with	ADP
ftr-299	2975	34	respect	respect	NOUN
ftr-299	2975	35	to	to	ADP
ftr-299	2975	36	the	the	DET
ftr-299	2975	37	taxpayers	taxpayer	NOUN
ftr-299	2975	38	under	under	ADP
ftr-299	2975	39	§	§	PROPN
ftr-299	2975	40	6229(e	6229(e	PROPN
ftr-299	2975	41	)	)	PUNCT
ftr-299	2975	42	,	,	PUNCT
ftr-299	2975	43	which	which	PRON
ftr-299	2975	44	extends	extend	VERB
ftr-299	2975	45	the	the	DET
ftr-299	2975	46	limitation	limitation	NOUN
ftr-299	2975	47	period	period	NOUN
ftr-299	2975	48	for	for	ADP
ftr-299	2975	49	one	one	NUM
ftr-299	2975	50	year	year	NOUN
ftr-299	2975	51	after	after	SCONJ
ftr-299	2975	52	the	the	DET
ftr-299	2975	53	name	name	NOUN
ftr-299	2975	54	and	and	CCONJ
ftr-299	2975	55	address	address	NOUN
ftr-299	2975	56	of	of	ADP
ftr-299	2975	57	a	a	DET
ftr-299	2975	58	partner	partner	NOUN
ftr-299	2975	59	is	be	AUX
ftr-299	2975	60	furnished	furnish	VERB
ftr-299	2975	61	to	to	ADP
ftr-299	2975	62	the	the	DET
ftr-299	2975	63	irs	irs	PROPN
ftr-299	2975	64	where	where	SCONJ
ftr-299	2975	65	(	(	PUNCT
ftr-299	2975	66	1	1	X
ftr-299	2975	67	)	)	PUNCT
ftr-299	2975	68	the	the	DET
ftr-299	2975	69	name	name	NOUN
ftr-299	2975	70	address	address	NOUN
ftr-299	2975	71	and	and	CCONJ
ftr-299	2975	72	tin	tin	NOUN
ftr-299	2975	73	of	of	ADP
ftr-299	2975	74	the	the	DET
ftr-299	2975	75	partner	partner	NOUN
ftr-299	2975	76	is	be	AUX
ftr-299	2975	77	not	not	PART
ftr-299	2975	78	“	"	PUNCT
ftr-299	2975	79	furnished	furnish	VERB
ftr-299	2975	80	”	"	PUNCT
ftr-299	2975	81	on	on	ADP
ftr-299	2975	82	the	the	DET
ftr-299	2975	83	partnership	partnership	NOUN
ftr-299	2975	84	return	return	NOUN
ftr-299	2975	85	and	and	CCONJ
ftr-299	2975	86	the	the	DET
ftr-299	2975	87	irs	irs	PROPN
ftr-299	2975	88	has	have	AUX
ftr-299	2975	89	sent	send	VERB
ftr-299	2975	90	notice	notice	NOUN
ftr-299	2975	91	of	of	ADP
ftr-299	2975	92	an	an	DET
ftr-299	2975	93	fpaa	fpaa	NOUN
ftr-299	2975	94	within	within	ADP
ftr-299	2975	95	the	the	DET
ftr-299	2975	96	statute	statute	NOUN
ftr-299	2975	97	of	of	ADP
ftr-299	2975	98	limitations	limitation	NOUN
ftr-299	2975	99	,	,	PUNCT
ftr-299	2975	100	or	or	CCONJ
ftr-299	2975	101	(	(	PUNCT
ftr-299	2975	102	2	2	X
ftr-299	2975	103	)	)	PUNCT
ftr-299	2975	104	the	the	DET
ftr-299	2975	105	taxpayer	taxpayer	NOUN
ftr-299	2975	106	has	have	AUX
ftr-299	2975	107	taken	take	VERB
ftr-299	2975	108	an	an	DET
ftr-299	2975	109	inconsistent	inconsistent	ADJ
ftr-299	2975	110	position	position	NOUN
ftr-299	2975	111	and	and	CCONJ
ftr-299	2975	112	fails	fail	VERB
ftr-299	2975	113	to	to	PART
ftr-299	2975	114	provide	provide	VERB
ftr-299	2975	115	the	the	DET
ftr-299	2975	116	notice	notice	NOUN
ftr-299	2975	117	required	require	VERB
ftr-299	2975	118	by	by	ADP
ftr-299	2975	119	§	§	PROPN
ftr-299	2975	120	6222(b	6222(b	NUM
ftr-299	2975	121	)	)	PUNCT
ftr-299	2975	122	.	.	PUNCT
ftr-299	2976	1	the	the	DET
ftr-299	2976	2	tax	tax	NOUN
ftr-299	2976	3	court	court	NOUN
ftr-299	2976	4	(	(	PUNCT
ftr-299	2976	5	judge	judge	NOUN
ftr-299	2976	6	goeke	goeke	ADJ
ftr-299	2976	7	)	)	PUNCT
ftr-299	2976	8	held	hold	VERB
ftr-299	2976	9	that	that	SCONJ
ftr-299	2976	10	the	the	DET
ftr-299	2976	11	statute	statute	NOUN
ftr-299	2976	12	remained	remain	VERB
ftr-299	2976	13	open	open	ADJ
ftr-299	2976	14	under	under	ADP
ftr-299	2976	15	both	both	DET
ftr-299	2976	16	provisions	provision	NOUN
ftr-299	2976	17	.	.	PUNCT
ftr-299	2977	1	following	follow	VERB
ftr-299	2977	2	the	the	DET
ftr-299	2977	3	holding	holding	NOUN
ftr-299	2977	4	2014	2014	NUM
ftr-299	2977	5	]	]	PUNCT
ftr-299	2977	6	recent	recent	ADJ
ftr-299	2977	7	developments	development	NOUN
ftr-299	2977	8	in	in	ADP
ftr-299	2977	9	federal	federal	ADJ
ftr-299	2977	10	income	income	NOUN
ftr-299	2977	11	taxation	taxation	NOUN
ftr-299	2977	12	367	367	NUM
ftr-299	2977	13	in	in	ADP
ftr-299	2977	14	costello	costello	PROPN
ftr-299	2977	15	v.	v.	PROPN
ftr-299	2977	16	united	united	PROPN
ftr-299	2977	17	states	states	PROPN
ftr-299	2977	18	,	,	PUNCT
ftr-299	2977	19	765	765	NUM
ftr-299	2977	20	f.	f.	PROPN
ftr-299	2977	21	supp	supp	PROPN
ftr-299	2977	22	.	.	PUNCT
ftr-299	2978	1	1003	1003	NUM
ftr-299	2978	2	(	(	PUNCT
ftr-299	2978	3	c.d	c.d	PROPN
ftr-299	2978	4	.	.	PROPN
ftr-299	2978	5	cal	cal	PROPN
ftr-299	2978	6	.	.	PUNCT
ftr-299	2978	7	1991	1991	NUM
ftr-299	2978	8	)	)	PUNCT
ftr-299	2978	9	,	,	PUNCT
ftr-299	2978	10	the	the	DET
ftr-299	2978	11	court	court	NOUN
ftr-299	2978	12	held	hold	VERB
ftr-299	2978	13	that	that	SCONJ
ftr-299	2978	14	,	,	PUNCT
ftr-299	2978	15	although	although	SCONJ
ftr-299	2978	16	schedule	schedule	NOUN
ftr-299	2978	17	k-1s	k-1	NOUN
ftr-299	2978	18	are	be	AUX
ftr-299	2978	19	required	require	VERB
ftr-299	2978	20	only	only	ADV
ftr-299	2978	21	for	for	ADP
ftr-299	2978	22	direct	direct	ADJ
ftr-299	2978	23	partners	partner	NOUN
ftr-299	2978	24	,	,	PUNCT
ftr-299	2978	25	an	an	DET
ftr-299	2978	26	indirect	indirect	ADJ
ftr-299	2978	27	partner	partner	NOUN
ftr-299	2978	28	who	who	PRON
ftr-299	2978	29	is	be	AUX
ftr-299	2978	30	not	not	PART
ftr-299	2978	31	identified	identify	VERB
ftr-299	2978	32	on	on	ADP
ftr-299	2978	33	a	a	DET
ftr-299	2978	34	partnership	partnership	NOUN
ftr-299	2978	35	return	return	NOUN
ftr-299	2978	36	remains	remain	VERB
ftr-299	2978	37	an	an	DET
ftr-299	2978	38	“	"	PUNCT
ftr-299	2978	39	unidentified	unidentified	ADJ
ftr-299	2978	40	partner	partner	NOUN
ftr-299	2978	41	”	"	PUNCT
ftr-299	2978	42	for	for	ADP
ftr-299	2978	43	purposes	purpose	NOUN
ftr-299	2978	44	of	of	ADP
ftr-299	2978	45	§	§	PROPN
ftr-299	2978	46	6229(e)(1	6229(e)(1	NUM
ftr-299	2978	47	)	)	PUNCT
ftr-299	2978	48	.	.	PUNCT
ftr-299	2979	1	the	the	DET
ftr-299	2979	2	court	court	NOUN
ftr-299	2979	3	rejected	reject	VERB
ftr-299	2979	4	the	the	DET
ftr-299	2979	5	taxpayer	taxpayer	NOUN
ftr-299	2979	6	’s	’s	PART
ftr-299	2979	7	argument	argument	NOUN
ftr-299	2979	8	that	that	SCONJ
ftr-299	2979	9	because	because	SCONJ
ftr-299	2979	10	the	the	DET
ftr-299	2979	11	irs	irs	PROPN
ftr-299	2979	12	was	be	AUX
ftr-299	2979	13	in	in	ADP
ftr-299	2979	14	possession	possession	NOUN
ftr-299	2979	15	of	of	ADP
ftr-299	2979	16	identifying	identify	VERB
ftr-299	2979	17	information	information	NOUN
ftr-299	2979	18	from	from	ADP
ftr-299	2979	19	applications	application	NOUN
ftr-299	2979	20	for	for	ADP
ftr-299	2979	21	taxpayer	taxpayer	NOUN
ftr-299	2979	22	identification	identification	NOUN
ftr-299	2979	23	numbers	number	NOUN
ftr-299	2979	24	for	for	ADP
ftr-299	2979	25	the	the	DET
ftr-299	2979	26	disregarded	disregarded	ADJ
ftr-299	2979	27	entities	entity	NOUN
ftr-299	2979	28	(	(	PUNCT
ftr-299	2979	29	forms	form	NOUN
ftr-299	2979	30	ss-4	ss-4	NOUN
ftr-299	2979	31	)	)	PUNCT
ftr-299	2979	32	and	and	CCONJ
ftr-299	2979	33	information	information	NOUN
ftr-299	2979	34	from	from	ADP
ftr-299	2979	35	jenkens	jenkens	PROPN
ftr-299	2979	36	and	and	CCONJ
ftr-299	2979	37	gilchrist	gilchrist	PROPN
ftr-299	2979	38	and	and	CCONJ
ftr-299	2979	39	kpmg	kpmg	PROPN
ftr-299	2979	40	john	john	PROPN
ftr-299	2979	41	doe	doe	PROPN
ftr-299	2979	42	summonses	summons	NOUN
ftr-299	2979	43	more	more	ADJ
ftr-299	2979	44	than	than	ADP
ftr-299	2979	45	one	one	NUM
ftr-299	2979	46	year	year	NOUN
ftr-299	2979	47	before	before	ADP
ftr-299	2979	48	issuing	issue	VERB
ftr-299	2979	49	assessment	assessment	NOUN
ftr-299	2979	50	notices	notice	NOUN
ftr-299	2979	51	.	.	PUNCT
ftr-299	2980	1	the	the	DET
ftr-299	2980	2	court	court	NOUN
ftr-299	2980	3	upheld	uphold	VERB
ftr-299	2980	4	the	the	DET
ftr-299	2980	5	validity	validity	NOUN
ftr-299	2980	6	of	of	ADP
ftr-299	2980	7	requirements	requirement	NOUN
ftr-299	2980	8	in	in	ADP
ftr-299	2980	9	temp	temp	NOUN
ftr-299	2980	10	.	.	PUNCT
ftr-299	2981	1	reg	reg	NOUN
ftr-299	2981	2	.	.	PUNCT
ftr-299	2982	1	§	§	PROPN
ftr-299	2982	2	301.6223(c)-1	301.6223(c)-1	NOUN
ftr-299	2982	3	t	t	NOUN
ftr-299	2982	4	that	that	DET
ftr-299	2982	5	information	information	NOUN
ftr-299	2982	6	be	be	AUX
ftr-299	2982	7	“	"	PUNCT
ftr-299	2982	8	filed	file	VERB
ftr-299	2982	9	”	"	PUNCT
ftr-299	2982	10	with	with	ADP
ftr-299	2982	11	the	the	DET
ftr-299	2982	12	irs	irs	PROPN
ftr-299	2982	13	at	at	ADP
ftr-299	2982	14	the	the	DET
ftr-299	2982	15	service	service	NOUN
ftr-299	2982	16	center	center	NOUN
ftr-299	2982	17	where	where	SCONJ
ftr-299	2982	18	the	the	DET
ftr-299	2982	19	taxpayer	taxpayer	NOUN
ftr-299	2982	20	’s	’s	PART
ftr-299	2982	21	returns	return	NOUN
ftr-299	2982	22	are	be	AUX
ftr-299	2982	23	filed	file	VERB
ftr-299	2982	24	and	and	CCONJ
ftr-299	2982	25	that	that	SCONJ
ftr-299	2982	26	the	the	DET
ftr-299	2982	27	identifying	identify	VERB
ftr-299	2982	28	information	information	NOUN
ftr-299	2982	29	be	be	AUX
ftr-299	2982	30	specific	specific	ADJ
ftr-299	2982	31	.	.	PUNCT
ftr-299	2983	1	the	the	DET
ftr-299	2983	2	court	court	NOUN
ftr-299	2983	3	interpreted	interpret	VERB
ftr-299	2983	4	§	§	PROPN
ftr-299	2983	5	6229(e	6229(e	PROPN
ftr-299	2983	6	)	)	PUNCT
ftr-299	2983	7	’s	’s	PART
ftr-299	2983	8	use	use	NOUN
ftr-299	2983	9	of	of	ADP
ftr-299	2983	10	term	term	NOUN
ftr-299	2983	11	“	"	PUNCT
ftr-299	2983	12	furnished	furnish	VERB
ftr-299	2983	13	”	"	PUNCT
ftr-299	2983	14	as	as	ADP
ftr-299	2983	15	sufficiently	sufficiently	ADV
ftr-299	2983	16	close	close	ADJ
ftr-299	2983	17	to	to	ADP
ftr-299	2983	18	the	the	DET
ftr-299	2983	19	filing	filing	NOUN
ftr-299	2983	20	requirement	requirement	NOUN
ftr-299	2983	21	of	of	ADP
ftr-299	2983	22	the	the	DET
ftr-299	2983	23	temporary	temporary	ADJ
ftr-299	2983	24	regulations	regulation	NOUN
ftr-299	2983	25	to	to	PART
ftr-299	2983	26	indicate	indicate	VERB
ftr-299	2983	27	that	that	SCONJ
ftr-299	2983	28	the	the	DET
ftr-299	2983	29	regulation	regulation	NOUN
ftr-299	2983	30	was	be	AUX
ftr-299	2983	31	a	a	DET
ftr-299	2983	32	valid	valid	ADJ
ftr-299	2983	33	exercise	exercise	NOUN
ftr-299	2983	34	of	of	ADP
ftr-299	2983	35	administrative	administrative	ADJ
ftr-299	2983	36	authority	authority	NOUN
ftr-299	2983	37	under	under	ADP
ftr-299	2983	38	chevron	chevron	NOUN
ftr-299	2983	39	,	,	PUNCT
ftr-299	2983	40	u.s.a	u.s.a	PROPN
ftr-299	2983	41	.	.	PROPN
ftr-299	2983	42	,	,	PUNCT
ftr-299	2983	43	inc	inc	PROPN
ftr-299	2983	44	.	.	PROPN
ftr-299	2983	45	v.	v.	ADP
ftr-299	2983	46	natural	natural	ADJ
ftr-299	2983	47	res	re	NOUN
ftr-299	2983	48	.	.	PUNCT
ftr-299	2984	1	def	def	PROPN
ftr-299	2984	2	.	.	PROPN
ftr-299	2984	3	council	council	PROPN
ftr-299	2984	4	,	,	PUNCT
ftr-299	2984	5	inc	inc	PROPN
ftr-299	2984	6	.	.	PROPN
ftr-299	2984	7	,	,	PUNCT
ftr-299	2984	8	467	467	NUM
ftr-299	2984	9	u.s	u.s	PROPN
ftr-299	2984	10	.	.	PROPN
ftr-299	2984	11	837	837	NUM
ftr-299	2984	12	(	(	PUNCT
ftr-299	2984	13	1984	1984	NUM
ftr-299	2984	14	)	)	PUNCT
ftr-299	2984	15	and	and	CCONJ
ftr-299	2984	16	§	§	PROPN
ftr-299	2984	17	7805(a	7805(a	NUM
ftr-299	2984	18	)	)	PUNCT
ftr-299	2984	19	.	.	PUNCT
ftr-299	2985	1			PUNCT
ftr-299	2986	1	the	the	DET
ftr-299	2986	2	court	court	NOUN
ftr-299	2986	3	also	also	ADV
ftr-299	2986	4	held	hold	VERB
ftr-299	2986	5	that	that	SCONJ
ftr-299	2986	6	the	the	DET
ftr-299	2986	7	taxpayer	taxpayer	NOUN
ftr-299	2986	8	took	take	VERB
ftr-299	2986	9	an	an	DET
ftr-299	2986	10	inconsistent	inconsistent	ADJ
ftr-299	2986	11	position	position	NOUN
ftr-299	2986	12	on	on	ADP
ftr-299	2986	13	returns	return	NOUN
ftr-299	2986	14	reporting	report	VERB
ftr-299	2986	15	the	the	DET
ftr-299	2986	16	partnership	partnership	NOUN
ftr-299	2986	17	transactions	transaction	NOUN
ftr-299	2986	18	because	because	SCONJ
ftr-299	2986	19	of	of	ADP
ftr-299	2986	20	the	the	DET
ftr-299	2986	21	way	way	NOUN
ftr-299	2986	22	the	the	DET
ftr-299	2986	23	partnership	partnership	NOUN
ftr-299	2986	24	netted	net	VERB
ftr-299	2986	25	contributions	contribution	NOUN
ftr-299	2986	26	of	of	ADP
ftr-299	2986	27	long	long	ADJ
ftr-299	2986	28	and	and	CCONJ
ftr-299	2986	29	short	short	ADJ
ftr-299	2986	30	options	option	NOUN
ftr-299	2986	31	which	which	PRON
ftr-299	2986	32	the	the	DET
ftr-299	2986	33	taxpayer	taxpayer	NOUN
ftr-299	2986	34	reported	report	VERB
ftr-299	2986	35	separately	separately	ADV
ftr-299	2986	36	in	in	ADP
ftr-299	2986	37	claiming	claim	VERB
ftr-299	2986	38	basis	basis	NOUN
ftr-299	2986	39	increases	increase	NOUN
ftr-299	2986	40	.	.	PUNCT
ftr-299	2987	1	as	as	ADP
ftr-299	2987	2	a	a	DET
ftr-299	2987	3	result	result	NOUN
ftr-299	2987	4	,	,	PUNCT
ftr-299	2987	5	the	the	DET
ftr-299	2987	6	taxpayer	taxpayer	NOUN
ftr-299	2987	7	was	be	AUX
ftr-299	2987	8	found	find	VERB
ftr-299	2987	9	to	to	PART
ftr-299	2987	10	have	have	AUX
ftr-299	2987	11	failed	fail	VERB
ftr-299	2987	12	to	to	PART
ftr-299	2987	13	provide	provide	VERB
ftr-299	2987	14	the	the	DET
ftr-299	2987	15	statement	statement	NOUN
ftr-299	2987	16	required	require	VERB
ftr-299	2987	17	by	by	ADP
ftr-299	2987	18	§	§	PROPN
ftr-299	2987	19	6222(b	6222(b	NUM
ftr-299	2987	20	)	)	PUNCT
ftr-299	2987	21	thereby	thereby	ADV
ftr-299	2987	22	extending	extend	VERB
ftr-299	2987	23	the	the	DET
ftr-299	2987	24	statute	statute	NOUN
ftr-299	2987	25	of	of	ADP
ftr-299	2987	26	limitations	limitation	NOUN
ftr-299	2987	27	under	under	ADP
ftr-299	2987	28	§	§	PROPN
ftr-299	2987	29	6229(e)(2	6229(e)(2	NOUN
ftr-299	2987	30	)	)	PUNCT
ftr-299	2987	31	.	.	PUNCT
ftr-299	2988	1			PUNCT
ftr-299	2989	1	the	the	DET
ftr-299	2989	2	court	court	NOUN
ftr-299	2989	3	also	also	ADV
ftr-299	2989	4	rejected	reject	VERB
ftr-299	2989	5	the	the	DET
ftr-299	2989	6	taxpayer	taxpayer	NOUN
ftr-299	2989	7	’s	’s	PART
ftr-299	2989	8	arguments	argument	NOUN
ftr-299	2989	9	that	that	SCONJ
ftr-299	2989	10	the	the	DET
ftr-299	2989	11	irs	irs	PROPN
ftr-299	2989	12	was	be	AUX
ftr-299	2989	13	estopped	estop	VERB
ftr-299	2989	14	from	from	ADP
ftr-299	2989	15	assessing	assess	VERB
ftr-299	2989	16	a	a	DET
ftr-299	2989	17	deficiency	deficiency	NOUN
ftr-299	2989	18	because	because	SCONJ
ftr-299	2989	19	of	of	ADP
ftr-299	2989	20	(	(	PUNCT
ftr-299	2989	21	1	1	X
ftr-299	2989	22	)	)	PUNCT
ftr-299	2989	23	irs	irs	PROPN
ftr-299	2989	24	delays	delay	NOUN
ftr-299	2989	25	in	in	ADP
ftr-299	2989	26	issuing	issue	VERB
ftr-299	2989	27	notice	notice	NOUN
ftr-299	2989	28	2000	2000	NUM
ftr-299	2989	29	-	-	SYM
ftr-299	2989	30	44	44	NUM
ftr-299	2989	31	,	,	PUNCT
ftr-299	2989	32	2000	2000	NUM
ftr-299	2989	33	-	-	SYM
ftr-299	2989	34	2	2	NUM
ftr-299	2989	35	c.b	c.b	PROPN
ftr-299	2989	36	.	.	PROPN
ftr-299	2989	37	255	255	NUM
ftr-299	2989	38	(	(	PUNCT
ftr-299	2989	39	notifying	notify	VERB
ftr-299	2989	40	taxpayers	taxpayer	NOUN
ftr-299	2989	41	of	of	ADP
ftr-299	2989	42	the	the	DET
ftr-299	2989	43	issues	issue	NOUN
ftr-299	2989	44	raised	raise	VERB
ftr-299	2989	45	by	by	ADP
ftr-299	2989	46	the	the	DET
ftr-299	2989	47	shelter	shelter	NOUN
ftr-299	2989	48	transaction	transaction	NOUN
ftr-299	2989	49	)	)	PUNCT
ftr-299	2989	50	;	;	PUNCT
ftr-299	2989	51	(	(	PUNCT
ftr-299	2989	52	2	2	X
ftr-299	2989	53	)	)	PUNCT
ftr-299	2989	54	because	because	SCONJ
ftr-299	2989	55	of	of	ADP
ftr-299	2989	56	the	the	DET
ftr-299	2989	57	long	long	ADJ
ftr-299	2989	58	period	period	NOUN
ftr-299	2989	59	before	before	SCONJ
ftr-299	2989	60	the	the	DET
ftr-299	2989	61	irs	irs	PROPN
ftr-299	2989	62	issued	issue	VERB
ftr-299	2989	63	an	an	DET
ftr-299	2989	64	fpaa	fpaa	NOUN
ftr-299	2989	65	to	to	ADP
ftr-299	2989	66	the	the	DET
ftr-299	2989	67	taxpayer	taxpayer	NOUN
ftr-299	2989	68	’s	’s	PART
ftr-299	2989	69	partnership	partnership	NOUN
ftr-299	2989	70	;	;	PUNCT
ftr-299	2989	71	or	or	CCONJ
ftr-299	2989	72	(	(	PUNCT
ftr-299	2989	73	3	3	NUM
ftr-299	2989	74	)	)	PUNCT
ftr-299	2989	75	because	because	SCONJ
ftr-299	2989	76	the	the	DET
ftr-299	2989	77	irs	irs	PROPN
ftr-299	2989	78	had	have	AUX
ftr-299	2989	79	withheld	withhold	VERB
ftr-299	2989	80	and	and	CCONJ
ftr-299	2989	81	destroyed	destroy	VERB
ftr-299	2989	82	evidence	evidence	NOUN
ftr-299	2989	83	or	or	CCONJ
ftr-299	2989	84	placed	place	VERB
ftr-299	2989	85	witnesses	witness	NOUN
ftr-299	2989	86	beyond	beyond	ADP
ftr-299	2989	87	the	the	DET
ftr-299	2989	88	reach	reach	NOUN
ftr-299	2989	89	of	of	ADP
ftr-299	2989	90	the	the	DET
ftr-299	2989	91	taxpayer	taxpayer	NOUN
ftr-299	2989	92	because	because	SCONJ
ftr-299	2989	93	of	of	ADP
ftr-299	2989	94	criminal	criminal	ADJ
ftr-299	2989	95	investigations	investigation	NOUN
ftr-299	2989	96	.	.	PUNCT
ftr-299	2990	1	a.	a.	PROPN
ftr-299	2990	2	affirmed	affirm	VERB
ftr-299	2990	3	by	by	ADP
ftr-299	2990	4	the	the	DET
ftr-299	2990	5	d.c	d.c	PROPN
ftr-299	2990	6	.	.	PROPN
ftr-299	2990	7	circuit	circuit	PROPN
ftr-299	2990	8	.	.	PUNCT
ftr-299	2991	1	gaughf	gaughf	ADJ
ftr-299	2991	2	properties	property	NOUN
ftr-299	2991	3	l.p	l.p	PROPN
ftr-299	2991	4	.	.	PROPN
ftr-299	2991	5	v.	v.	PROPN
ftr-299	2991	6	commissioner	commissioner	NOUN
ftr-299	2991	7	,	,	PUNCT
ftr-299	2991	8	738	738	NUM
ftr-299	2991	9	f.3d	f.3d	NUM
ftr-299	2991	10	415	415	NUM
ftr-299	2991	11	(	(	PUNCT
ftr-299	2991	12	d.c	d.c	PROPN
ftr-299	2991	13	.	.	PROPN
ftr-299	2991	14	cir	cir	PROPN
ftr-299	2991	15	.	.	PUNCT
ftr-299	2992	1	12/27/13	12/27/13	NUM
ftr-299	2992	2	)	)	PUNCT
ftr-299	2992	3	,	,	PUNCT
ftr-299	2992	4	aff’g	aff’g	PROPN
ftr-299	2992	5	139	139	NUM
ftr-299	2992	6	t.c	t.c	PROPN
ftr-299	2992	7	.	.	PROPN
ftr-299	2992	8	219	219	NUM
ftr-299	2992	9	(	(	PUNCT
ftr-299	2992	10	9/10/12	9/10/12	NUM
ftr-299	2992	11	)	)	PUNCT
ftr-299	2992	12	.	.	PUNCT
ftr-299	2993	1	in	in	ADP
ftr-299	2993	2	an	an	DET
ftr-299	2993	3	interlocutory	interlocutory	NOUN
ftr-299	2993	4	appeal	appeal	NOUN
ftr-299	2993	5	,	,	PUNCT
ftr-299	2993	6	the	the	DET
ftr-299	2993	7	d.c	d.c	PROPN
ftr-299	2993	8	.	.	PROPN
ftr-299	2993	9	circuit	circuit	PROPN
ftr-299	2993	10	(	(	PUNCT
ftr-299	2993	11	judge	judge	PROPN
ftr-299	2993	12	henderson	henderson	PROPN
ftr-299	2993	13	)	)	PUNCT
ftr-299	2993	14	affirmed	affirm	VERB
ftr-299	2993	15	the	the	DET
ftr-299	2993	16	tax	tax	NOUN
ftr-299	2993	17	court	court	NOUN
ftr-299	2993	18	and	and	CCONJ
ftr-299	2993	19	held	hold	VERB
ftr-299	2993	20	that	that	SCONJ
ftr-299	2993	21	the	the	DET
ftr-299	2993	22	gaughfs	gaughfs	NOUN
ftr-299	2993	23	were	be	AUX
ftr-299	2993	24	“	"	PUNCT
ftr-299	2993	25	unidentified	unidentified	ADJ
ftr-299	2993	26	partners	partner	NOUN
ftr-299	2993	27	”	"	PUNCT
ftr-299	2993	28	who	who	PRON
ftr-299	2993	29	took	take	VERB
ftr-299	2993	30	positions	position	NOUN
ftr-299	2993	31	on	on	ADP
ftr-299	2993	32	their	their	PRON
ftr-299	2993	33	own	own	ADJ
ftr-299	2993	34	tax	tax	NOUN
ftr-299	2993	35	returns	return	NOUN
ftr-299	2993	36	that	that	PRON
ftr-299	2993	37	were	be	AUX
ftr-299	2993	38	inconsistent	inconsistent	ADJ
ftr-299	2993	39	with	with	ADP
ftr-299	2993	40	those	those	PRON
ftr-299	2993	41	of	of	ADP
ftr-299	2993	42	the	the	DET
ftr-299	2993	43	partnership	partnership	NOUN
ftr-299	2993	44	in	in	ADP
ftr-299	2993	45	its	its	PRON
ftr-299	2993	46	returns	return	NOUN
ftr-299	2993	47	.	.	PUNCT
ftr-299	2994	1	viii	viii	PROPN
ftr-299	2994	2	.	.	PUNCT
ftr-299	2995	1	tax	tax	NOUN
ftr-299	2995	2	shelters	shelter	NOUN
ftr-299	2995	3	a.	a.	NOUN
ftr-299	2995	4	tax	tax	NOUN
ftr-299	2995	5	shelter	shelter	NOUN
ftr-299	2995	6	cases	case	NOUN
ftr-299	2995	7	and	and	CCONJ
ftr-299	2995	8	rulings	ruling	NOUN
ftr-299	2995	9	1	1	NUM
ftr-299	2995	10	.	.	PUNCT
ftr-299	2995	11	had	have	VERB
ftr-299	2995	12	this	this	DET
ftr-299	2995	13	opinion	opinion	NOUN
ftr-299	2995	14	been	be	AUX
ftr-299	2995	15	issued	issue	VERB
ftr-299	2995	16	on	on	ADP
ftr-299	2995	17	october	october	PROPN
ftr-299	2995	18	25th	25th	NOUN
ftr-299	2995	19	,	,	PUNCT
ftr-299	2995	20	the	the	DET
ftr-299	2995	21	taxpayer	taxpayer	NOUN
ftr-299	2995	22	might	might	AUX
ftr-299	2995	23	have	have	AUX
ftr-299	2995	24	had	have	VERB
ftr-299	2995	25	a	a	DET
ftr-299	2995	26	chance	chance	NOUN
ftr-299	2995	27	.	.	PUNCT
ftr-299	2996	1	however	however	ADV
ftr-299	2996	2	,	,	PUNCT
ftr-299	2996	3	the	the	DET
ftr-299	2996	4	opinion	opinion	NOUN
ftr-299	2996	5	was	be	AUX
ftr-299	2996	6	issued	issue	VERB
ftr-299	2996	7	on	on	ADP
ftr-299	2996	8	march	march	PROPN
ftr-299	2996	9	14th	14th	NUM
ftr-299	2996	10	,	,	PUNCT
ftr-299	2996	11	so	so	CCONJ
ftr-299	2996	12	success	success	NOUN
ftr-299	2996	13	was	be	AUX
ftr-299	2996	14	not	not	PART
ftr-299	2996	15	in	in	ADP
ftr-299	2996	16	the	the	DET
ftr-299	2996	17	cards	card	NOUN
ftr-299	2996	18	.	.	PUNCT
ftr-299	2997	1	crispin	crispin	PROPN
ftr-299	2997	2	v.	v.	ADP
ftr-299	2997	3	368	368	NUM
ftr-299	2997	4	florida	florida	PROPN
ftr-299	2997	5	tax	tax	NOUN
ftr-299	2997	6	review	review	NOUN
ftr-299	2997	7	[	[	X
ftr-299	2997	8	vol	vol	NOUN
ftr-299	2997	9	.	.	PUNCT
ftr-299	2998	1	15:5	15:5	NUM
ftr-299	2998	2	commissioner	commissioner	NOUN
ftr-299	2998	3	,	,	PUNCT
ftr-299	2998	4	t.c	t.c	PROPN
ftr-299	2998	5	.	.	PROPN
ftr-299	2998	6	memo	memo	NOUN
ftr-299	2998	7	.	.	PUNCT
ftr-299	2999	1	2012	2012	NUM
ftr-299	2999	2	-	-	SYM
ftr-299	2999	3	70	70	NUM
ftr-299	2999	4	(	(	PUNCT
ftr-299	2999	5	3/14/12	3/14/12	NUM
ftr-299	2999	6	)	)	PUNCT
ftr-299	2999	7	,	,	PUNCT
ftr-299	2999	8	on	on	ADP
ftr-299	2999	9	appeal	appeal	NOUN
ftr-299	2999	10	to	to	ADP
ftr-299	2999	11	the	the	DET
ftr-299	2999	12	third	third	ADJ
ftr-299	2999	13	circuit	circuit	NOUN
ftr-299	2999	14	.	.	PUNCT
ftr-299	3000	1	the	the	DET
ftr-299	3000	2	taxpayer	taxpayer	NOUN
ftr-299	3000	3	,	,	PUNCT
ftr-299	3000	4	an	an	DET
ftr-299	3000	5	experienced	experienced	ADJ
ftr-299	3000	6	cpa	cpa	NOUN
ftr-299	3000	7	,	,	PUNCT
ftr-299	3000	8	entered	enter	VERB
ftr-299	3000	9	into	into	ADP
ftr-299	3000	10	a	a	DET
ftr-299	3000	11	cards	card	NOUN
ftr-299	3000	12	transaction	transaction	NOUN
ftr-299	3000	13	in	in	ADP
ftr-299	3000	14	2001	2001	NUM
ftr-299	3000	15	to	to	PART
ftr-299	3000	16	shield	shield	VERB
ftr-299	3000	17	about	about	ADV
ftr-299	3000	18	$	$	SYM
ftr-299	3000	19	7	7	NUM
ftr-299	3000	20	million	million	NUM
ftr-299	3000	21	of	of	ADP
ftr-299	3000	22	shared	share	VERB
ftr-299	3000	23	fees	fee	NOUN
ftr-299	3000	24	(	(	PUNCT
ftr-299	3000	25	ordinary	ordinary	ADJ
ftr-299	3000	26	)	)	PUNCT
ftr-299	3000	27	income	income	NOUN
ftr-299	3000	28	from	from	ADP
ftr-299	3000	29	his	his	PRON
ftr-299	3000	30	wholly	wholly	ADV
ftr-299	3000	31	owned	own	VERB
ftr-299	3000	32	s	s	NOUN
ftr-299	3000	33	corporation	corporation	NOUN
ftr-299	3000	34	that	that	PRON
ftr-299	3000	35	engaged	engage	VERB
ftr-299	3000	36	in	in	ADP
ftr-299	3000	37	a	a	DET
ftr-299	3000	38	business	business	NOUN
ftr-299	3000	39	related	relate	VERB
ftr-299	3000	40	to	to	ADP
ftr-299	3000	41	a	a	DET
ftr-299	3000	42	pool	pool	NOUN
ftr-299	3000	43	of	of	ADP
ftr-299	3000	44	collateralized	collateralized	ADJ
ftr-299	3000	45	mortgage	mortgage	NOUN
ftr-299	3000	46	obligations	obligation	NOUN
ftr-299	3000	47	.	.	PUNCT
ftr-299	3001	1	the	the	DET
ftr-299	3001	2	promoter	promoter	NOUN
ftr-299	3001	3	was	be	AUX
ftr-299	3001	4	a	a	DET
ftr-299	3001	5	longtime	longtime	ADJ
ftr-299	3001	6	friend	friend	NOUN
ftr-299	3001	7	who	who	PRON
ftr-299	3001	8	did	do	AUX
ftr-299	3001	9	not	not	PART
ftr-299	3001	10	charge	charge	VERB
ftr-299	3001	11	the	the	DET
ftr-299	3001	12	taxpayer	taxpayer	NOUN
ftr-299	3001	13	any	any	DET
ftr-299	3001	14	fee	fee	NOUN
ftr-299	3001	15	to	to	PART
ftr-299	3001	16	participate	participate	VERB
ftr-299	3001	17	in	in	ADP
ftr-299	3001	18	the	the	DET
ftr-299	3001	19	cards	card	NOUN
ftr-299	3001	20	transaction	transaction	NOUN
ftr-299	3001	21	.	.	PUNCT
ftr-299	3002	1	the	the	DET
ftr-299	3002	2	tax	tax	NOUN
ftr-299	3002	3	court	court	NOUN
ftr-299	3002	4	(	(	PUNCT
ftr-299	3002	5	judge	judge	NOUN
ftr-299	3002	6	kroupa	kroupa	PROPN
ftr-299	3002	7	)	)	PUNCT
ftr-299	3002	8	held	hold	VERB
ftr-299	3002	9	that	that	SCONJ
ftr-299	3002	10	the	the	DET
ftr-299	3002	11	transaction	transaction	NOUN
ftr-299	3002	12	lacked	lack	VERB
ftr-299	3002	13	economic	economic	ADJ
ftr-299	3002	14	substance	substance	NOUN
ftr-299	3002	15	because	because	SCONJ
ftr-299	3002	16	it	it	PRON
ftr-299	3002	17	lacked	lack	VERB
ftr-299	3002	18	business	business	NOUN
ftr-299	3002	19	purpose	purpose	NOUN
ftr-299	3002	20	and	and	CCONJ
ftr-299	3002	21	profit	profit	NOUN
ftr-299	3002	22	expectation	expectation	NOUN
ftr-299	3002	23	,	,	PUNCT
ftr-299	3002	24	stating	state	VERB
ftr-299	3002	25	,	,	PUNCT
ftr-299	3002	26	“	"	PUNCT
ftr-299	3002	27	[	[	X
ftr-299	3002	28	w]e	w]e	NOUN
ftr-299	3002	29	have	have	AUX
ftr-299	3002	30	consistently	consistently	ADV
ftr-299	3002	31	held	hold	VERB
ftr-299	3002	32	that	that	SCONJ
ftr-299	3002	33	cards	card	NOUN
ftr-299	3002	34	transactions	transaction	NOUN
ftr-299	3002	35	lack	lack	VERB
ftr-299	3002	36	economic	economic	ADJ
ftr-299	3002	37	substance	substance	NOUN
ftr-299	3002	38	,	,	PUNCT
ftr-299	3002	39	”	"	PUNCT
ftr-299	3002	40	and	and	CCONJ
ftr-299	3002	41	noting	note	VERB
ftr-299	3002	42	that	that	SCONJ
ftr-299	3002	43	an	an	DET
ftr-299	3002	44	appeal	appeal	NOUN
ftr-299	3002	45	in	in	ADP
ftr-299	3002	46	this	this	DET
ftr-299	3002	47	case	case	NOUN
ftr-299	3002	48	lies	lie	VERB
ftr-299	3002	49	in	in	ADP
ftr-299	3002	50	the	the	DET
ftr-299	3002	51	third	third	ADJ
ftr-299	3002	52	circuit	circuit	NOUN
ftr-299	3002	53	,	,	PUNCT
ftr-299	3002	54	which	which	PRON
ftr-299	3002	55	decided	decide	VERB
ftr-299	3002	56	acm	acm	PROPN
ftr-299	3002	57	p’ship	p’ship	PROPN
ftr-299	3002	58	v.	v.	PROPN
ftr-299	3002	59	commissioner	commissioner	NOUN
ftr-299	3002	60	,	,	PUNCT
ftr-299	3002	61	157	157	NUM
ftr-299	3002	62	f.3d	f.3d	NUM
ftr-299	3002	63	231	231	NUM
ftr-299	3002	64	(	(	PUNCT
ftr-299	3002	65	3d	3d	NUM
ftr-299	3002	66	cir	cir	NOUN
ftr-299	3002	67	.	.	PUNCT
ftr-299	3002	68	1998	1998	NUM
ftr-299	3002	69	)	)	PUNCT
ftr-299	3002	70	.	.	PUNCT
ftr-299	3003	1			PROPN
ftr-299	3003	2	judge	judge	PROPN
ftr-299	3003	3	kroupa	kroupa	PROPN
ftr-299	3003	4	also	also	ADV
ftr-299	3003	5	upheld	uphold	VERB
ftr-299	3003	6	the	the	DET
ftr-299	3003	7	40	40	NUM
ftr-299	3003	8	percent	percent	NOUN
ftr-299	3003	9	gross	gross	ADJ
ftr-299	3003	10	valuation	valuation	PROPN
ftr-299	3003	11	misstatement	misstatement	NOUN
ftr-299	3003	12	accuracy	accuracy	NOUN
ftr-299	3003	13	-	-	PUNCT
ftr-299	3003	14	related	relate	VERB
ftr-299	3003	15	penalty	penalty	NOUN
ftr-299	3003	16	.	.	PUNCT
ftr-299	3004	1	the	the	DET
ftr-299	3004	2	tax	tax	NOUN
ftr-299	3004	3	opinion	opinion	NOUN
ftr-299	3004	4	the	the	DET
ftr-299	3004	5	taxpayer	taxpayer	NOUN
ftr-299	3004	6	received	receive	VERB
ftr-299	3004	7	from	from	ADP
ftr-299	3004	8	his	his	PRON
ftr-299	3004	9	advisors	advisor	NOUN
ftr-299	3004	10	relied	rely	VERB
ftr-299	3004	11	on	on	ADP
ftr-299	3004	12	“	"	PUNCT
ftr-299	3004	13	false	false	ADJ
ftr-299	3004	14	representations	representation	NOUN
ftr-299	3004	15	[	[	X
ftr-299	3004	16	the	the	DET
ftr-299	3004	17	taxpayer	taxpayer	NOUN
ftr-299	3004	18	]	]	PUNCT
ftr-299	3004	19	made	make	VERB
ftr-299	3004	20	,	,	PUNCT
ftr-299	3004	21	”	"	PUNCT
ftr-299	3004	22	including	include	VERB
ftr-299	3004	23	that	that	SCONJ
ftr-299	3004	24	he	he	PRON
ftr-299	3004	25	had	have	AUX
ftr-299	3004	26	a	a	DET
ftr-299	3004	27	business	business	NOUN
ftr-299	3004	28	purpose	purpose	NOUN
ftr-299	3004	29	for	for	ADP
ftr-299	3004	30	entering	enter	VERB
ftr-299	3004	31	into	into	ADP
ftr-299	3004	32	the	the	DET
ftr-299	3004	33	cards	card	NOUN
ftr-299	3004	34	transaction	transaction	NOUN
ftr-299	3004	35	and	and	CCONJ
ftr-299	3004	36	that	that	SCONJ
ftr-299	3004	37	he	he	PRON
ftr-299	3004	38	anticipated	anticipate	VERB
ftr-299	3004	39	earning	earn	VERB
ftr-299	3004	40	a	a	DET
ftr-299	3004	41	profit	profit	NOUN
ftr-299	3004	42	,	,	PUNCT
ftr-299	3004	43	absent	absent	ADJ
ftr-299	3004	44	tax	tax	NOUN
ftr-299	3004	45	benefits	benefit	NOUN
ftr-299	3004	46	,	,	PUNCT
ftr-299	3004	47	from	from	ADP
ftr-299	3004	48	the	the	DET
ftr-299	3004	49	cards	card	NOUN
ftr-299	3004	50	transaction	transaction	NOUN
ftr-299	3004	51	,	,	PUNCT
ftr-299	3004	52	which	which	PRON
ftr-299	3004	53	were	be	AUX
ftr-299	3004	54	“	"	PUNCT
ftr-299	3004	55	material	material	NOUN
ftr-299	3004	56	to	to	ADP
ftr-299	3004	57	the	the	DET
ftr-299	3004	58	conclusions	conclusion	NOUN
ftr-299	3004	59	reached	reach	VERB
ftr-299	3004	60	in	in	ADP
ftr-299	3004	61	the	the	DET
ftr-299	3004	62	tax	tax	NOUN
ftr-299	3004	63	opinion	opinion	NOUN
ftr-299	3004	64	.	.	PUNCT
ftr-299	3004	65	”	"	PUNCT
ftr-299	3005	1	furthermore	furthermore	ADV
ftr-299	3005	2	,	,	PUNCT
ftr-299	3005	3	the	the	DET
ftr-299	3005	4	taxpayer	taxpayer	NOUN
ftr-299	3005	5	had	have	AUX
ftr-299	3005	6	not	not	PART
ftr-299	3005	7	actually	actually	ADV
ftr-299	3005	8	relied	rely	VERB
ftr-299	3005	9	on	on	ADP
ftr-299	3005	10	the	the	DET
ftr-299	3005	11	opinion	opinion	NOUN
ftr-299	3005	12	.	.	PUNCT
ftr-299	3006	1	a.	a.	NOUN
ftr-299	3007	1	this	this	DET
ftr-299	3007	2	opinion	opinion	NOUN
ftr-299	3007	3	was	be	AUX
ftr-299	3007	4	issued	issue	VERB
ftr-299	3007	5	on	on	ADP
ftr-299	3007	6	february	february	PROPN
ftr-299	3007	7	25th	25th	NOUN
ftr-299	3007	8	and	and	CCONJ
ftr-299	3007	9	amended	amend	VERB
ftr-299	3007	10	on	on	ADP
ftr-299	3007	11	march	march	PROPN
ftr-299	3007	12	19th	19th	NOUN
ftr-299	3007	13	so	so	SCONJ
ftr-299	3007	14	the	the	DET
ftr-299	3007	15	taxpayer	taxpayer	NOUN
ftr-299	3007	16	was	be	AUX
ftr-299	3007	17	again	again	ADV
ftr-299	3007	18	out	out	ADP
ftr-299	3007	19	of	of	ADP
ftr-299	3007	20	luck	luck	NOUN
ftr-299	3007	21	.	.	PUNCT
ftr-299	3008	1	crispin	crispin	PROPN
ftr-299	3008	2	v.	v.	PROPN
ftr-299	3008	3	commissioner	commissioner	PROPN
ftr-299	3008	4	,	,	PUNCT
ftr-299	3008	5	708	708	NUM
ftr-299	3008	6	f.3d	f.3d	NUM
ftr-299	3008	7	507	507	NUM
ftr-299	3008	8	(	(	PUNCT
ftr-299	3008	9	3d	3d	NUM
ftr-299	3008	10	cir	cir	NOUN
ftr-299	3008	11	.	.	PUNCT
ftr-299	3009	1	2/25/13	2/25/13	NUM
ftr-299	3009	2	)	)	PUNCT
ftr-299	3009	3	,	,	PUNCT
ftr-299	3009	4	amended	amend	VERB
ftr-299	3009	5	by	by	ADP
ftr-299	3009	6	2013	2013	NUM
ftr-299	3009	7	u.s	u.s	PROPN
ftr-299	3009	8	.	.	PROPN
ftr-299	3009	9	app	app	PROPN
ftr-299	3009	10	.	.	PROPN
ftr-299	3009	11	lexis	lexis	PROPN
ftr-299	3009	12	5341	5341	NUM
ftr-299	3009	13	(	(	PUNCT
ftr-299	3009	14	3d	3d	PROPN
ftr-299	3009	15	cir	cir	NOUN
ftr-299	3009	16	.	.	PUNCT
ftr-299	3010	1	3/19/13	3/19/13	NUM
ftr-299	3010	2	)	)	PUNCT
ftr-299	3010	3	.	.	PUNCT
ftr-299	3011	1	the	the	DET
ftr-299	3011	2	third	third	ADJ
ftr-299	3011	3	circuit	circuit	NOUN
ftr-299	3011	4	(	(	PUNCT
ftr-299	3011	5	judge	judge	PROPN
ftr-299	3011	6	jordan	jordan	PROPN
ftr-299	3011	7	)	)	PUNCT
ftr-299	3011	8	upheld	uphold	VERB
ftr-299	3011	9	the	the	DET
ftr-299	3011	10	tax	tax	NOUN
ftr-299	3011	11	court	court	NOUN
ftr-299	3011	12	determination	determination	NOUN
ftr-299	3011	13	that	that	SCONJ
ftr-299	3011	14	the	the	DET
ftr-299	3011	15	cards	card	NOUN
ftr-299	3011	16	transaction	transaction	NOUN
ftr-299	3011	17	failed	fail	VERB
ftr-299	3011	18	both	both	CCONJ
ftr-299	3011	19	the	the	DET
ftr-299	3011	20	objective	objective	ADJ
ftr-299	3011	21	and	and	CCONJ
ftr-299	3011	22	subjective	subjective	ADJ
ftr-299	3011	23	tests	test	NOUN
ftr-299	3011	24	for	for	ADP
ftr-299	3011	25	economic	economic	ADJ
ftr-299	3011	26	substance	substance	NOUN
ftr-299	3011	27	.	.	PUNCT
ftr-299	3012	1	the	the	DET
ftr-299	3012	2	third	third	ADJ
ftr-299	3012	3	circuit	circuit	NOUN
ftr-299	3012	4	further	far	ADV
ftr-299	3012	5	found	find	VERB
ftr-299	3012	6	that	that	SCONJ
ftr-299	3012	7	the	the	DET
ftr-299	3012	8	tax	tax	NOUN
ftr-299	3012	9	court	court	NOUN
ftr-299	3012	10	did	do	AUX
ftr-299	3012	11	not	not	PART
ftr-299	3012	12	abuse	abuse	VERB
ftr-299	3012	13	its	its	PRON
ftr-299	3012	14	discretion	discretion	NOUN
ftr-299	3012	15	in	in	ADP
ftr-299	3012	16	deciding	decide	VERB
ftr-299	3012	17	not	not	PART
ftr-299	3012	18	to	to	PART
ftr-299	3012	19	credit	credit	VERB
ftr-299	3012	20	either	either	CCONJ
ftr-299	3012	21	taxpayer	taxpayer	NOUN
ftr-299	3012	22	’s	’s	PART
ftr-299	3012	23	evidence	evidence	NOUN
ftr-299	3012	24	as	as	ADP
ftr-299	3012	25	to	to	ADP
ftr-299	3012	26	business	business	NOUN
ftr-299	3012	27	purpose	purpose	NOUN
ftr-299	3012	28	[	[	X
ftr-299	3012	29	in	in	SCONJ
ftr-299	3012	30	that	that	SCONJ
ftr-299	3012	31	he	he	PRON
ftr-299	3012	32	approached	approach	VERB
ftr-299	3012	33	the	the	DET
ftr-299	3012	34	lender	lender	NOUN
ftr-299	3012	35	to	to	PART
ftr-299	3012	36	substitute	substitute	VERB
ftr-299	3012	37	aircraft	aircraft	NOUN
ftr-299	3012	38	for	for	ADP
ftr-299	3012	39	cash	cash	NOUN
ftr-299	3012	40	as	as	ADP
ftr-299	3012	41	collateral	collateral	NOUN
ftr-299	3012	42	]	]	PUNCT
ftr-299	3012	43	or	or	CCONJ
ftr-299	3012	44	the	the	DET
ftr-299	3012	45	expert	expert	NOUN
ftr-299	3012	46	opinion	opinion	NOUN
ftr-299	3012	47	by	by	ADP
ftr-299	3012	48	taxpayer	taxpayer	PROPN
ftr-299	3012	49	’s	’s	PART
ftr-299	3012	50	expert	expert	NOUN
ftr-299	3012	51	[	[	X
ftr-299	3012	52	in	in	ADP
ftr-299	3012	53	that	that	DET
ftr-299	3012	54	potential	potential	ADJ
ftr-299	3012	55	profit	profit	NOUN
ftr-299	3012	56	could	could	AUX
ftr-299	3012	57	be	be	AUX
ftr-299	3012	58	generated	generate	VERB
ftr-299	3012	59	by	by	ADP
ftr-299	3012	60	using	use	VERB
ftr-299	3012	61	the	the	DET
ftr-299	3012	62	cards	card	NOUN
ftr-299	3012	63	loan	loan	NOUN
ftr-299	3012	64	proceeds	proceed	NOUN
ftr-299	3012	65	to	to	PART
ftr-299	3012	66	purchase	purchase	VERB
ftr-299	3012	67	aircraft	aircraft	NOUN
ftr-299	3012	68	]	]	PUNCT
ftr-299	3012	69	.	.	PUNCT
ftr-299	3013	1	the	the	DET
ftr-299	3013	2	penalty	penalty	NOUN
ftr-299	3013	3	issue	issue	NOUN
ftr-299	3013	4	was	be	AUX
ftr-299	3013	5	decided	decide	VERB
ftr-299	3013	6	against	against	ADP
ftr-299	3013	7	taxpayer	taxpayer	NOUN
ftr-299	3013	8	,	,	PUNCT
ftr-299	3013	9	following	follow	VERB
ftr-299	3013	10	gustashaw	gustashaw	NOUN
ftr-299	3013	11	v.	v.	PROPN
ftr-299	3013	12	commissioner	commissioner	NOUN
ftr-299	3013	13	,	,	PUNCT
ftr-299	3013	14	696	696	NUM
ftr-299	3013	15	f.3d	f.3d	NUM
ftr-299	3013	16	1124	1124	NUM
ftr-299	3013	17	(	(	PUNCT
ftr-299	3013	18	11th	11th	ADJ
ftr-299	3013	19	cir	cir	NOUN
ftr-299	3013	20	.	.	PUNCT
ftr-299	3014	1	9/28/12	9/28/12	NUM
ftr-299	3014	2	)	)	PUNCT
ftr-299	3014	3	.	.	PUNCT
ftr-299	3015	1			PROPN
ftr-299	3015	2	judge	judge	PROPN
ftr-299	3015	3	jordan	jordan	PROPN
ftr-299	3015	4	concluded	conclude	VERB
ftr-299	3015	5	:	:	PUNCT
ftr-299	3015	6	“	"	PUNCT
ftr-299	3015	7	when	when	SCONJ
ftr-299	3015	8	,	,	PUNCT
ftr-299	3015	9	as	as	ADP
ftr-299	3015	10	here	here	ADV
ftr-299	3015	11	,	,	PUNCT
ftr-299	3015	12	a	a	DET
ftr-299	3015	13	taxpayer	taxpayer	NOUN
ftr-299	3015	14	is	be	AUX
ftr-299	3015	15	presented	present	VERB
ftr-299	3015	16	with	with	ADP
ftr-299	3015	17	what	what	PRON
ftr-299	3015	18	would	would	AUX
ftr-299	3015	19	appear	appear	VERB
ftr-299	3015	20	to	to	PART
ftr-299	3015	21	be	be	AUX
ftr-299	3015	22	a	a	DET
ftr-299	3015	23	fabulous	fabulous	ADJ
ftr-299	3015	24	opportunity	opportunity	NOUN
ftr-299	3015	25	to	to	PART
ftr-299	3015	26	avoid	avoid	VERB
ftr-299	3015	27	tax	tax	NOUN
ftr-299	3015	28	obligations	obligation	NOUN
ftr-299	3015	29	,	,	PUNCT
ftr-299	3015	30	he	he	PRON
ftr-299	3015	31	should	should	AUX
ftr-299	3015	32	recognize	recognize	VERB
ftr-299	3015	33	that	that	SCONJ
ftr-299	3015	34	he	he	PRON
ftr-299	3015	35	proceeds	proceed	VERB
ftr-299	3015	36	at	at	ADP
ftr-299	3015	37	his	his	PRON
ftr-299	3015	38	own	own	ADJ
ftr-299	3015	39	peril	peril	NOUN
ftr-299	3015	40	.	.	PUNCT
ftr-299	3015	41	”	"	PUNCT
ftr-299	3016	1	neonatology	neonatology	PROPN
ftr-299	3016	2	assocs	assocs	PROPN
ftr-299	3016	3	.	.	PROPN
ftr-299	3016	4	,	,	PUNCT
ftr-299	3016	5	299	299	NUM
ftr-299	3016	6	f.3d	f.3d	NUM
ftr-299	3016	7	at	at	ADP
ftr-299	3016	8	234	234	NUM
ftr-299	3016	9	.	.	PUNCT
ftr-299	3017	1	crispin	crispin	PROPN
ftr-299	3017	2	gambled	gamble	VERB
ftr-299	3017	3	at	at	ADP
ftr-299	3017	4	cards	card	NOUN
ftr-299	3017	5	and	and	CCONJ
ftr-299	3017	6	lost	lose	VERB
ftr-299	3017	7	,	,	PUNCT
ftr-299	3017	8	and	and	CCONJ
ftr-299	3017	9	he	he	PRON
ftr-299	3017	10	is	be	AUX
ftr-299	3017	11	liable	liable	ADJ
ftr-299	3017	12	for	for	ADP
ftr-299	3017	13	both	both	CCONJ
ftr-299	3017	14	the	the	DET
ftr-299	3017	15	underpayment	underpayment	NOUN
ftr-299	3017	16	of	of	ADP
ftr-299	3017	17	his	his	PRON
ftr-299	3017	18	taxes	taxis	NOUN
ftr-299	3017	19	and	and	CCONJ
ftr-299	3017	20	the	the	DET
ftr-299	3017	21	accuracy	accuracy	NOUN
ftr-299	3017	22	-	-	PUNCT
ftr-299	3017	23	related	relate	VERB
ftr-299	3017	24	penalty	penalty	NOUN
ftr-299	3017	25	as	as	SCONJ
ftr-299	3017	26	determined	determine	VERB
ftr-299	3017	27	by	by	ADP
ftr-299	3017	28	the	the	DET
ftr-299	3017	29	commissioner	commissioner	NOUN
ftr-299	3017	30	.	.	PUNCT
ftr-299	3018	1	2014	2014	NUM
ftr-299	3018	2	]	]	PUNCT
ftr-299	3018	3	recent	recent	ADJ
ftr-299	3018	4	developments	development	NOUN
ftr-299	3018	5	in	in	ADP
ftr-299	3018	6	federal	federal	ADJ
ftr-299	3018	7	income	income	NOUN
ftr-299	3018	8	taxation	taxation	NOUN
ftr-299	3018	9	369	369	NUM
ftr-299	3018	10	2	2	NUM
ftr-299	3018	11	.	.	PUNCT
ftr-299	3019	1	taxpayer	taxpayer	NOUN
ftr-299	3019	2	victory	victory	NOUN
ftr-299	3019	3	in	in	ADP
ftr-299	3019	4	the	the	DET
ftr-299	3019	5	court	court	NOUN
ftr-299	3019	6	of	of	ADP
ftr-299	3019	7	federal	federal	ADJ
ftr-299	3019	8	claims	claim	NOUN
ftr-299	3019	9	in	in	ADP
ftr-299	3019	10	a	a	DET
ftr-299	3019	11	lease	lease	NOUN
ftr-299	3019	12	-	-	PUNCT
ftr-299	3019	13	in	in	NOUN
ftr-299	3019	14	,	,	PUNCT
ftr-299	3019	15	lease	lease	NOUN
ftr-299	3019	16	-	-	PUNCT
ftr-299	3019	17	out	out	NOUN
ftr-299	3019	18	(	(	PUNCT
ftr-299	3019	19	lilo	lilo	ADJ
ftr-299	3019	20	)	)	PUNCT
ftr-299	3019	21	transaction	transaction	NOUN
ftr-299	3019	22	with	with	ADP
ftr-299	3019	23	a	a	DET
ftr-299	3019	24	dutch	dutch	ADJ
ftr-299	3019	25	utility	utility	NOUN
ftr-299	3019	26	.	.	PUNCT
ftr-299	3020	1	on	on	ADP
ftr-299	3020	2	appeal	appeal	NOUN
ftr-299	3020	3	,	,	PUNCT
ftr-299	3020	4	the	the	DET
ftr-299	3020	5	taxpayer	taxpayer	NOUN
ftr-299	3020	6	is	be	AUX
ftr-299	3020	7	likely	likely	ADJ
ftr-299	3020	8	to	to	PART
ftr-299	3020	9	hit	hit	VERB
ftr-299	3020	10	a	a	DET
ftr-299	3020	11	dutch	dutch	ADJ
ftr-299	3020	12	wall	wall	NOUN
ftr-299	3020	13	,	,	PUNCT
ftr-299	3020	14	i.e.	i.e.	X
ftr-299	3020	15	,	,	PUNCT
ftr-299	3020	16	a	a	DET
ftr-299	3020	17	[	[	X
ftr-299	3020	18	timothy	timothy	X
ftr-299	3020	19	]	]	X
ftr-299	3020	20	dyk	dyk	PROPN
ftr-299	3020	21	.	.	PUNCT
ftr-299	3021	1	consolidated	consolidated	PROPN
ftr-299	3021	2	edison	edison	PROPN
ftr-299	3021	3	co.	co.	PROPN
ftr-299	3021	4	of	of	ADP
ftr-299	3021	5	new	new	PROPN
ftr-299	3021	6	york	york	PROPN
ftr-299	3021	7	v.	v.	PROPN
ftr-299	3021	8	united	united	PROPN
ftr-299	3021	9	states	states	PROPN
ftr-299	3021	10	,	,	PUNCT
ftr-299	3021	11	90	90	NUM
ftr-299	3021	12	fed	feed	VERB
ftr-299	3021	13	.	.	PUNCT
ftr-299	3022	1	cl	cl	NOUN
ftr-299	3022	2	.	.	PUNCT
ftr-299	3023	1	228	228	NUM
ftr-299	3023	2	(	(	PUNCT
ftr-299	3023	3	10/21/09	10/21/09	NUM
ftr-299	3023	4	)	)	PUNCT
ftr-299	3023	5	.	.	PUNCT
ftr-299	3024	1	the	the	DET
ftr-299	3024	2	court	court	NOUN
ftr-299	3024	3	of	of	ADP
ftr-299	3024	4	federal	federal	ADJ
ftr-299	3024	5	claims	claim	NOUN
ftr-299	3024	6	(	(	PUNCT
ftr-299	3024	7	judge	judge	NOUN
ftr-299	3024	8	horn	horn	NOUN
ftr-299	3024	9	)	)	PUNCT
ftr-299	3024	10	,	,	PUNCT
ftr-299	3024	11	in	in	ADP
ftr-299	3024	12	a	a	DET
ftr-299	3024	13	long	long	ADJ
ftr-299	3024	14	and	and	CCONJ
ftr-299	3024	15	detailed	detailed	ADJ
ftr-299	3024	16	opinion	opinion	NOUN
ftr-299	3024	17	,	,	PUNCT
ftr-299	3024	18	held	hold	VERB
ftr-299	3024	19	that	that	SCONJ
ftr-299	3024	20	,	,	PUNCT
ftr-299	3024	21	under	under	ADP
ftr-299	3024	22	the	the	DET
ftr-299	3024	23	particular	particular	ADJ
ftr-299	3024	24	facts	fact	NOUN
ftr-299	3024	25	of	of	ADP
ftr-299	3024	26	this	this	DET
ftr-299	3024	27	case	case	NOUN
ftr-299	3024	28	,	,	PUNCT
ftr-299	3024	29	the	the	DET
ftr-299	3024	30	lilo	lilo	ADJ
ftr-299	3024	31	transaction	transaction	NOUN
ftr-299	3024	32	taxpayer	taxpayer	NOUN
ftr-299	3024	33	entered	enter	VERB
ftr-299	3024	34	into	into	ADP
ftr-299	3024	35	with	with	ADP
ftr-299	3024	36	a	a	DET
ftr-299	3024	37	dutch	dutch	ADJ
ftr-299	3024	38	utility	utility	NOUN
ftr-299	3024	39	had	have	VERB
ftr-299	3024	40	economic	economic	ADJ
ftr-299	3024	41	substance	substance	NOUN
ftr-299	3024	42	,	,	PUNCT
ftr-299	3024	43	i.e.	i.e.	X
ftr-299	3024	44	,	,	PUNCT
ftr-299	3024	45	that	that	SCONJ
ftr-299	3024	46	no	no	DET
ftr-299	3024	47	decision	decision	NOUN
ftr-299	3024	48	as	as	ADP
ftr-299	3024	49	to	to	ADP
ftr-299	3024	50	whether	whether	SCONJ
ftr-299	3024	51	particular	particular	ADJ
ftr-299	3024	52	options	option	NOUN
ftr-299	3024	53	would	would	AUX
ftr-299	3024	54	be	be	AUX
ftr-299	3024	55	exercised	exercise	VERB
ftr-299	3024	56	was	be	AUX
ftr-299	3024	57	“	"	PUNCT
ftr-299	3024	58	pre	pre	ADJ
ftr-299	3024	59	-	-	ADJ
ftr-299	3024	60	ordained	ordained	ADJ
ftr-299	3024	61	”	"	PUNCT
ftr-299	3024	62	and	and	CCONJ
ftr-299	3024	63	that	that	SCONJ
ftr-299	3024	64	taxpayer	taxpayer	NOUN
ftr-299	3024	65	“	"	PUNCT
ftr-299	3024	66	bore	bear	VERB
ftr-299	3024	67	the	the	DET
ftr-299	3024	68	burdens	burden	NOUN
ftr-299	3024	69	and	and	CCONJ
ftr-299	3024	70	benefits	benefit	NOUN
ftr-299	3024	71	of	of	ADP
ftr-299	3024	72	ownership	ownership	NOUN
ftr-299	3024	73	.	.	PUNCT
ftr-299	3024	74	”	"	PUNCT
ftr-299	3025	1	in	in	ADP
ftr-299	3025	2	finding	find	VERB
ftr-299	3025	3	that	that	SCONJ
ftr-299	3025	4	taxpayer	taxpayer	NOUN
ftr-299	3025	5	had	have	AUX
ftr-299	3025	6	shown	show	VERB
ftr-299	3025	7	that	that	SCONJ
ftr-299	3025	8	the	the	DET
ftr-299	3025	9	transaction	transaction	NOUN
ftr-299	3025	10	was	be	AUX
ftr-299	3025	11	a	a	DET
ftr-299	3025	12	true	true	ADJ
ftr-299	3025	13	lease	lease	NOUN
ftr-299	3025	14	and	and	CCONJ
ftr-299	3025	15	should	should	AUX
ftr-299	3025	16	be	be	AUX
ftr-299	3025	17	respected	respect	VERB
ftr-299	3025	18	,	,	PUNCT
ftr-299	3025	19	she	she	PRON
ftr-299	3025	20	distinguished	distinguish	VERB
ftr-299	3025	21	factually	factually	ADV
ftr-299	3025	22	other	other	ADJ
ftr-299	3025	23	lilo	lilo	ADJ
ftr-299	3025	24	cases	case	NOUN
ftr-299	3025	25	decided	decide	VERB
ftr-299	3025	26	for	for	ADP
ftr-299	3025	27	the	the	DET
ftr-299	3025	28	government	government	NOUN
ftr-299	3025	29	,	,	PUNCT
ftr-299	3025	30	such	such	ADJ
ftr-299	3025	31	as	as	ADP
ftr-299	3025	32	bb	bb	PROPN
ftr-299	3025	33	&	&	CCONJ
ftr-299	3025	34	t	t	PROPN
ftr-299	3025	35	corporation	corporation	PROPN
ftr-299	3025	36	v.	v.	PROPN
ftr-299	3025	37	united	united	PROPN
ftr-299	3025	38	states	states	PROPN
ftr-299	3025	39	,	,	PUNCT
ftr-299	3025	40	523	523	NUM
ftr-299	3025	41	f.3d	f.3d	NUM
ftr-299	3025	42	461	461	NUM
ftr-299	3025	43	(	(	PUNCT
ftr-299	3025	44	4th	4th	ADJ
ftr-299	3025	45	cir	cir	NOUN
ftr-299	3025	46	.	.	PROPN
ftr-299	3025	47	2008	2008	NUM
ftr-299	3025	48	)	)	PUNCT
ftr-299	3025	49	,	,	PUNCT
ftr-299	3025	50	and	and	CCONJ
ftr-299	3025	51	awg	awg	PROPN
ftr-299	3025	52	leasing	leasing	NOUN
ftr-299	3025	53	trust	trust	PROPN
ftr-299	3025	54	v.	v.	ADP
ftr-299	3025	55	united	united	PROPN
ftr-299	3025	56	states	states	PROPN
ftr-299	3025	57	,	,	PUNCT
ftr-299	3025	58	592	592	NUM
ftr-299	3025	59	f.	f.	PROPN
ftr-299	3025	60	supp	supp	PROPN
ftr-299	3025	61	.	.	PUNCT
ftr-299	3026	1	2d	2d	PROPN
ftr-299	3026	2	953	953	NUM
ftr-299	3026	3	(	(	PUNCT
ftr-299	3026	4	n.d	n.d	PROPN
ftr-299	3026	5	.	.	PROPN
ftr-299	3026	6	ohio	ohio	PROPN
ftr-299	3026	7	2008	2008	NUM
ftr-299	3026	8	)	)	PUNCT
ftr-299	3026	9	.	.	PUNCT
ftr-299	3027	1			X
ftr-299	3027	2	a	a	DET
ftr-299	3027	3	large	large	ADJ
ftr-299	3027	4	portion	portion	NOUN
ftr-299	3027	5	of	of	ADP
ftr-299	3027	6	the	the	DET
ftr-299	3027	7	opinion	opinion	NOUN
ftr-299	3027	8	consists	consist	VERB
ftr-299	3027	9	of	of	ADP
ftr-299	3027	10	judge	judge	NOUN
ftr-299	3027	11	horn	horn	PROPN
ftr-299	3027	12	’s	’s	PART
ftr-299	3027	13	analysis	analysis	NOUN
ftr-299	3027	14	of	of	ADP
ftr-299	3027	15	the	the	DET
ftr-299	3027	16	expert	expert	ADJ
ftr-299	3027	17	evidence	evidence	NOUN
ftr-299	3027	18	,	,	PUNCT
ftr-299	3027	19	with	with	ADP
ftr-299	3027	20	pointed	pointed	ADJ
ftr-299	3027	21	criticism	criticism	NOUN
ftr-299	3027	22	of	of	ADP
ftr-299	3027	23	one	one	NUM
ftr-299	3027	24	expert	expert	NOUN
ftr-299	3027	25	who	who	PRON
ftr-299	3027	26	“	"	PUNCT
ftr-299	3027	27	failed	fail	VERB
ftr-299	3027	28	to	to	PART
ftr-299	3027	29	conduct	conduct	VERB
ftr-299	3027	30	in	in	ADP
ftr-299	3027	31	-	-	PUNCT
ftr-299	3027	32	depth	depth	NOUN
ftr-299	3027	33	studies	study	NOUN
ftr-299	3027	34	of	of	ADP
ftr-299	3027	35	the	the	DET
ftr-299	3027	36	…	…	PUNCT
ftr-299	3027	37	[	[	X
ftr-299	3027	38	t]ransaction	t]ransaction	NOUN
ftr-299	3027	39	and	and	CCONJ
ftr-299	3027	40	gave	give	VERB
ftr-299	3027	41	almost	almost	ADV
ftr-299	3027	42	automatic	automatic	ADJ
ftr-299	3027	43	and	and	CCONJ
ftr-299	3027	44	generalized	generalized	ADJ
ftr-299	3027	45	conclusions	conclusion	NOUN
ftr-299	3027	46	on	on	ADP
ftr-299	3027	47	the	the	DET
ftr-299	3027	48	flaws	flaw	NOUN
ftr-299	3027	49	of	of	ADP
ftr-299	3027	50	lilo	lilo	ADJ
ftr-299	3027	51	and	and	CCONJ
ftr-299	3027	52	silo	silo	VERB
ftr-299	3027	53	transactions	transaction	NOUN
ftr-299	3027	54	for	for	ADP
ftr-299	3027	55	tax	tax	NOUN
ftr-299	3027	56	purposes	purpose	NOUN
ftr-299	3027	57	.	.	PUNCT
ftr-299	3027	58	”	"	PUNCT
ftr-299	3028	1			PRON
ftr-299	3028	2	alleged	allege	VERB
ftr-299	3028	3	“	"	PUNCT
ftr-299	3028	4	spoliation	spoliation	NOUN
ftr-299	3028	5	of	of	ADP
ftr-299	3028	6	evidence	evidence	NOUN
ftr-299	3028	7	”	"	PUNCT
ftr-299	3028	8	in	in	ADP
ftr-299	3028	9	2000	2000	NUM
ftr-299	3028	10	by	by	ADP
ftr-299	3028	11	reason	reason	NOUN
ftr-299	3028	12	of	of	ADP
ftr-299	3028	13	a	a	DET
ftr-299	3028	14	switch	switch	NOUN
ftr-299	3028	15	in	in	ADP
ftr-299	3028	16	e	e	NOUN
ftr-299	3028	17	-	-	NOUN
ftr-299	3028	18	mail	mail	NOUN
ftr-299	3028	19	systems	system	NOUN
ftr-299	3028	20	without	without	ADP
ftr-299	3028	21	preserving	preserve	VERB
ftr-299	3028	22	all	all	PRON
ftr-299	3028	23	of	of	ADP
ftr-299	3028	24	the	the	DET
ftr-299	3028	25	thenexisting	thenexisting	NOUN
ftr-299	3028	26	e	e	NOUN
ftr-299	3028	27	-	-	NOUN
ftr-299	3028	28	mails	mail	NOUN
ftr-299	3028	29	,	,	PUNCT
ftr-299	3028	30	and	and	CCONJ
ftr-299	3028	31	the	the	DET
ftr-299	3028	32	desire	desire	NOUN
ftr-299	3028	33	to	to	PART
ftr-299	3028	34	protect	protect	VERB
ftr-299	3028	35	1997	1997	NUM
ftr-299	3028	36	memoranda	memorandum	NOUN
ftr-299	3028	37	as	as	ADP
ftr-299	3028	38	work	work	NOUN
ftr-299	3028	39	product	product	NOUN
ftr-299	3028	40	,	,	PUNCT
ftr-299	3028	41	came	come	VERB
ftr-299	3028	42	into	into	ADP
ftr-299	3028	43	conflict	conflict	NOUN
ftr-299	3028	44	with	with	ADP
ftr-299	3028	45	a	a	DET
ftr-299	3028	46	bad	bad	ADJ
ftr-299	3028	47	result	result	NOUN
ftr-299	3028	48	for	for	ADP
ftr-299	3028	49	the	the	DET
ftr-299	3028	50	credibility	credibility	NOUN
ftr-299	3028	51	of	of	ADP
ftr-299	3028	52	an	an	DET
ftr-299	3028	53	in	in	ADP
ftr-299	3028	54	-	-	PUNCT
ftr-299	3028	55	house	house	NOUN
ftr-299	3028	56	lawyer	lawyer	NOUN
ftr-299	3028	57	.	.	PUNCT
ftr-299	3029	1	(	(	PUNCT
ftr-299	3029	2	“	"	PUNCT
ftr-299	3029	3	he	he	PRON
ftr-299	3029	4	was	be	AUX
ftr-299	3029	5	considered	consider	VERB
ftr-299	3029	6	by	by	ADP
ftr-299	3029	7	the	the	DET
ftr-299	3029	8	court	court	NOUN
ftr-299	3029	9	an	an	DET
ftr-299	3029	10	unreliable	unreliable	ADJ
ftr-299	3029	11	witness	witness	NOUN
ftr-299	3029	12	,	,	PUNCT
ftr-299	3029	13	perhaps	perhaps	ADV
ftr-299	3029	14	willing	willing	ADJ
ftr-299	3029	15	to	to	PART
ftr-299	3029	16	write	write	VERB
ftr-299	3029	17	or	or	CCONJ
ftr-299	3029	18	say	say	VERB
ftr-299	3029	19	whatever	whatever	PRON
ftr-299	3029	20	he	he	PRON
ftr-299	3029	21	thought	think	VERB
ftr-299	3029	22	would	would	AUX
ftr-299	3029	23	assist	assist	VERB
ftr-299	3029	24	his	his	PRON
ftr-299	3029	25	then	then	ADV
ftr-299	3029	26	current	current	ADJ
ftr-299	3029	27	assignment	assignment	NOUN
ftr-299	3029	28	.	.	PUNCT
ftr-299	3029	29	”	"	PUNCT
ftr-299	3029	30	)	)	PUNCT
ftr-299	3030	1	the	the	DET
ftr-299	3030	2	court	court	NOUN
ftr-299	3030	3	found	find	VERB
ftr-299	3030	4	that	that	SCONJ
ftr-299	3030	5	litigation	litigation	NOUN
ftr-299	3030	6	was	be	AUX
ftr-299	3030	7	not	not	PART
ftr-299	3030	8	reasonably	reasonably	ADV
ftr-299	3030	9	anticipated	anticipate	VERB
ftr-299	3030	10	until	until	ADP
ftr-299	3030	11	2002	2002	NUM
ftr-299	3030	12	at	at	ADP
ftr-299	3030	13	the	the	DET
ftr-299	3030	14	earliest	early	ADJ
ftr-299	3030	15	because	because	SCONJ
ftr-299	3030	16	negotiations	negotiation	NOUN
ftr-299	3030	17	in	in	ADP
ftr-299	3030	18	connection	connection	NOUN
ftr-299	3030	19	with	with	ADP
ftr-299	3030	20	the	the	DET
ftr-299	3030	21	irs	irs	PROPN
ftr-299	3030	22	audit	audit	NOUN
ftr-299	3030	23	were	be	AUX
ftr-299	3030	24	ongoing	ongoing	ADJ
ftr-299	3030	25	until	until	ADP
ftr-299	3030	26	at	at	ADP
ftr-299	3030	27	least	least	ADJ
ftr-299	3030	28	that	that	DET
ftr-299	3030	29	year	year	NOUN
ftr-299	3030	30	.	.	PUNCT
ftr-299	3031	1	the	the	DET
ftr-299	3031	2	1997	1997	NUM
ftr-299	3031	3	memoranda	memoranda	NOUN
ftr-299	3031	4	were	be	AUX
ftr-299	3031	5	ordered	order	VERB
ftr-299	3031	6	disclosed	disclose	VERB
ftr-299	3031	7	.	.	PUNCT
ftr-299	3032	1	a.	a.	NOUN
ftr-299	3033	1	and	and	CCONJ
ftr-299	3033	2	,	,	PUNCT
ftr-299	3033	3	indeed	indeed	ADV
ftr-299	3033	4	,	,	PUNCT
ftr-299	3033	5	as	as	SCONJ
ftr-299	3033	6	expected	expect	VERB
ftr-299	3033	7	,	,	PUNCT
ftr-299	3033	8	the	the	DET
ftr-299	3033	9	shelter	shelter	NOUN
ftr-299	3033	10	crashes	crash	VERB
ftr-299	3033	11	against	against	ADP
ftr-299	3033	12	the	the	DET
ftr-299	3033	13	dutch	dutch	ADJ
ftr-299	3033	14	wall	wall	NOUN
ftr-299	3033	15	in	in	ADP
ftr-299	3033	16	the	the	DET
ftr-299	3033	17	form	form	NOUN
ftr-299	3033	18	of	of	ADP
ftr-299	3033	19	judge	judge	PROPN
ftr-299	3033	20	timothy	timothy	PROPN
ftr-299	3033	21	dyk	dyk	PROPN
ftr-299	3033	22	!	!	PUNCT
ftr-299	3034	1	consolidated	consolidated	PROPN
ftr-299	3034	2	edison	edison	PROPN
ftr-299	3034	3	co.	co.	PROPN
ftr-299	3034	4	of	of	ADP
ftr-299	3034	5	new	new	PROPN
ftr-299	3034	6	york	york	PROPN
ftr-299	3034	7	,	,	PUNCT
ftr-299	3034	8	inc	inc	PROPN
ftr-299	3034	9	.	.	PROPN
ftr-299	3035	1	v.	v.	PROPN
ftr-299	3035	2	united	united	PROPN
ftr-299	3035	3	states	states	PROPN
ftr-299	3035	4	,	,	PUNCT
ftr-299	3035	5	703	703	NUM
ftr-299	3035	6	f.3d	f.3d	NUM
ftr-299	3035	7	1367	1367	NUM
ftr-299	3035	8	(	(	PUNCT
ftr-299	3035	9	fed	fed	PROPN
ftr-299	3035	10	.	.	PUNCT
ftr-299	3035	11	cir	cir	PROPN
ftr-299	3035	12	.	.	PUNCT
ftr-299	3036	1	1/9/13	1/9/13	NUM
ftr-299	3036	2	)	)	PUNCT
ftr-299	3036	3	.	.	PUNCT
ftr-299	3037	1	in	in	ADP
ftr-299	3037	2	an	an	DET
ftr-299	3037	3	opinion	opinion	NOUN
ftr-299	3037	4	by	by	ADP
ftr-299	3037	5	judge	judge	PROPN
ftr-299	3037	6	dyk	dyk	PROPN
ftr-299	3037	7	,	,	PUNCT
ftr-299	3037	8	the	the	DET
ftr-299	3037	9	federal	federal	ADJ
ftr-299	3037	10	circuit	circuit	NOUN
ftr-299	3037	11	reversed	reverse	VERB
ftr-299	3037	12	judge	judge	NOUN
ftr-299	3037	13	horn	horn	NOUN
ftr-299	3037	14	.	.	PUNCT
ftr-299	3038	1	the	the	DET
ftr-299	3038	2	court	court	NOUN
ftr-299	3038	3	applied	apply	VERB
ftr-299	3038	4	the	the	DET
ftr-299	3038	5	substance	substance	NOUN
ftr-299	3038	6	-	-	PUNCT
ftr-299	3038	7	over	over	ADP
ftr-299	3038	8	-	-	PUNCT
ftr-299	3038	9	form	form	NOUN
ftr-299	3038	10	doctrine	doctrine	NOUN
ftr-299	3038	11	under	under	ADP
ftr-299	3038	12	its	its	PRON
ftr-299	3038	13	decision	decision	NOUN
ftr-299	3038	14	in	in	ADP
ftr-299	3038	15	wells	wells	PROPN
ftr-299	3038	16	fargo	fargo	PROPN
ftr-299	3038	17	&	&	CCONJ
ftr-299	3038	18	co.	co.	PROPN
ftr-299	3039	1	v.	v.	PROPN
ftr-299	3039	2	united	united	PROPN
ftr-299	3039	3	states	states	PROPN
ftr-299	3039	4	,	,	PUNCT
ftr-299	3039	5	641	641	NUM
ftr-299	3039	6	f.3d	f.3d	NUM
ftr-299	3039	7	1319	1319	NUM
ftr-299	3039	8	(	(	PUNCT
ftr-299	3039	9	fed	fed	PROPN
ftr-299	3039	10	.	.	PUNCT
ftr-299	3039	11	cir	cir	PROPN
ftr-299	3039	12	.	.	PROPN
ftr-299	3039	13	2011	2011	NUM
ftr-299	3039	14	)	)	PUNCT
ftr-299	3040	1	,	,	PUNCT
ftr-299	3040	2	to	to	PART
ftr-299	3040	3	disallow	disallow	VERB
ftr-299	3040	4	coned	coned	PROPN
ftr-299	3040	5	’s	’s	PART
ftr-299	3040	6	claimed	claim	VERB
ftr-299	3040	7	deductions	deduction	NOUN
ftr-299	3040	8	for	for	ADP
ftr-299	3040	9	rent	rent	NOUN
ftr-299	3040	10	and	and	CCONJ
ftr-299	3040	11	interest	interest	NOUN
ftr-299	3040	12	.	.	PUNCT
ftr-299	3041	1	because	because	SCONJ
ftr-299	3041	2	there	there	PRON
ftr-299	3041	3	was	be	VERB
ftr-299	3041	4	a	a	DET
ftr-299	3041	5	reasonable	reasonable	ADJ
ftr-299	3041	6	likelihood	likelihood	NOUN
ftr-299	3041	7	that	that	SCONJ
ftr-299	3041	8	the	the	DET
ftr-299	3041	9	tax	tax	NOUN
ftr-299	3041	10	-	-	PUNCT
ftr-299	3041	11	indifferent	indifferent	ADJ
ftr-299	3041	12	entity	entity	NOUN
ftr-299	3041	13	in	in	ADP
ftr-299	3041	14	the	the	DET
ftr-299	3041	15	lilo	lilo	ADJ
ftr-299	3041	16	transaction	transaction	NOUN
ftr-299	3041	17	(	(	PUNCT
ftr-299	3041	18	the	the	DET
ftr-299	3041	19	lessor	lessor	NOUN
ftr-299	3041	20	of	of	ADP
ftr-299	3041	21	the	the	DET
ftr-299	3041	22	master	master	NOUN
ftr-299	3041	23	lease	lease	NOUN
ftr-299	3041	24	)	)	PUNCT
ftr-299	3041	25	would	would	AUX
ftr-299	3041	26	exercise	exercise	VERB
ftr-299	3041	27	its	its	PRON
ftr-299	3041	28	purchase	purchase	NOUN
ftr-299	3041	29	option	option	NOUN
ftr-299	3041	30	at	at	ADP
ftr-299	3041	31	the	the	DET
ftr-299	3041	32	conclusion	conclusion	NOUN
ftr-299	3041	33	of	of	ADP
ftr-299	3041	34	the	the	DET
ftr-299	3041	35	coned	cone	VERB
ftr-299	3041	36	sublease	sublease	NOUN
ftr-299	3041	37	,	,	PUNCT
ftr-299	3041	38	the	the	DET
ftr-299	3041	39	master	master	NOUN
ftr-299	3041	40	lease	lease	NOUN
ftr-299	3041	41	was	be	AUX
ftr-299	3041	42	illusory	illusory	ADJ
ftr-299	3041	43	.	.	PUNCT
ftr-299	3042	1	therefore	therefore	ADV
ftr-299	3042	2	,	,	PUNCT
ftr-299	3042	3	the	the	DET
ftr-299	3042	4	lilo	lilo	ADJ
ftr-299	3042	5	transaction	transaction	NOUN
ftr-299	3042	6	did	do	AUX
ftr-299	3042	7	not	not	PART
ftr-299	3042	8	constitute	constitute	VERB
ftr-299	3042	9	a	a	DET
ftr-299	3042	10	true	true	ADJ
ftr-299	3042	11	lease	lease	NOUN
ftr-299	3042	12	and	and	CCONJ
ftr-299	3042	13	coned	cone	VERB
ftr-299	3042	14	’s	’s	PART
ftr-299	3042	15	rent	rent	NOUN
ftr-299	3042	16	deductions	deduction	NOUN
ftr-299	3042	17	were	be	AUX
ftr-299	3042	18	disallowed	disallow	VERB
ftr-299	3042	19	.	.	PUNCT
ftr-299	3043	1	the	the	DET
ftr-299	3043	2	interest	interest	NOUN
ftr-299	3043	3	deductions	deduction	NOUN
ftr-299	3043	4	were	be	AUX
ftr-299	3043	5	disallowed	disallow	VERB
ftr-299	3043	6	because	because	SCONJ
ftr-299	3043	7	the	the	DET
ftr-299	3043	8	loan	loan	NOUN
ftr-299	3043	9	proceeds	proceed	NOUN
ftr-299	3043	10	effectively	effectively	ADV
ftr-299	3043	11	remained	remain	VERB
ftr-299	3043	12	in	in	ADP
ftr-299	3043	13	an	an	DET
ftr-299	3043	14	account	account	NOUN
ftr-299	3043	15	to	to	PART
ftr-299	3043	16	satisfy	satisfy	VERB
ftr-299	3043	17	coned	cone	VERB
ftr-299	3043	18	’s	’s	PART
ftr-299	3043	19	loan	loan	NOUN
ftr-299	3043	20	obligation	obligation	NOUN
ftr-299	3043	21	to	to	ADP
ftr-299	3043	22	the	the	DET
ftr-299	3043	23	lender	lender	NOUN
ftr-299	3043	24	;	;	PUNCT
ftr-299	3043	25	coned	cone	VERB
ftr-299	3043	26	did	do	AUX
ftr-299	3043	27	not	not	PART
ftr-299	3043	28	have	have	VERB
ftr-299	3043	29	the	the	DET
ftr-299	3043	30	use	use	NOUN
ftr-299	3043	31	of	of	ADP
ftr-299	3043	32	the	the	DET
ftr-299	3043	33	funds	fund	NOUN
ftr-299	3043	34	.	.	PUNCT
ftr-299	3044	1	therefore	therefore	ADV
ftr-299	3044	2	,	,	PUNCT
ftr-299	3044	3	there	there	PRON
ftr-299	3044	4	was	be	VERB
ftr-299	3044	5	no	no	DET
ftr-299	3044	6	genuine	genuine	ADJ
ftr-299	3044	7	indebtedness	indebtedness	NOUN
ftr-299	3044	8	.	.	PUNCT
ftr-299	3045	1	the	the	DET
ftr-299	3045	2	case	case	NOUN
ftr-299	3045	3	was	be	AUX
ftr-299	3045	4	370	370	NUM
ftr-299	3045	5	florida	florida	PROPN
ftr-299	3045	6	tax	tax	NOUN
ftr-299	3045	7	review	review	NOUN
ftr-299	3045	8	[	[	X
ftr-299	3045	9	vol	vol	NOUN
ftr-299	3045	10	.	.	PUNCT
ftr-299	3046	1	15:5	15:5	NUM
ftr-299	3046	2	remanded	remand	VERB
ftr-299	3046	3	to	to	ADP
ftr-299	3046	4	the	the	DET
ftr-299	3046	5	court	court	NOUN
ftr-299	3046	6	of	of	ADP
ftr-299	3046	7	federal	federal	ADJ
ftr-299	3046	8	claims	claim	NOUN
ftr-299	3046	9	for	for	ADP
ftr-299	3046	10	the	the	DET
ftr-299	3046	11	limited	limited	ADJ
ftr-299	3046	12	purpose	purpose	NOUN
ftr-299	3046	13	of	of	ADP
ftr-299	3046	14	determining	determine	VERB
ftr-299	3046	15	only	only	ADV
ftr-299	3046	16	the	the	DET
ftr-299	3046	17	refund	refund	NOUN
ftr-299	3046	18	of	of	ADP
ftr-299	3046	19	previously	previously	ADV
ftr-299	3046	20	paid	pay	VERB
ftr-299	3046	21	interest	interest	NOUN
ftr-299	3046	22	coned	cone	VERB
ftr-299	3046	23	might	might	AUX
ftr-299	3046	24	be	be	AUX
ftr-299	3046	25	entitled	entitle	VERB
ftr-299	3046	26	to	to	PART
ftr-299	3046	27	receive	receive	VERB
ftr-299	3046	28	.	.	PUNCT
ftr-299	3047	1			PRON
ftr-299	3047	2	while	while	SCONJ
ftr-299	3047	3	judge	judge	NOUN
ftr-299	3047	4	horn	horn	PROPN
ftr-299	3047	5	failed	fail	VERB
ftr-299	3047	6	to	to	PART
ftr-299	3047	7	stick	stick	VERB
ftr-299	3047	8	her	her	PRON
ftr-299	3047	9	finger	finger	NOUN
ftr-299	3047	10	into	into	ADP
ftr-299	3047	11	the	the	DET
ftr-299	3047	12	dike	dike	NOUN
ftr-299	3047	13	belonging	belong	VERB
ftr-299	3047	14	to	to	ADP
ftr-299	3047	15	the	the	DET
ftr-299	3047	16	dutch	dutch	ADJ
ftr-299	3047	17	utility	utility	NOUN
ftr-299	3047	18	,	,	PUNCT
ftr-299	3047	19	judge	judge	PROPN
ftr-299	3047	20	dyk	dyk	PROPN
ftr-299	3047	21	shoved	shove	VERB
ftr-299	3047	22	his	his	PRON
ftr-299	3047	23	thumb	thumb	NOUN
ftr-299	3047	24	all	all	DET
ftr-299	3047	25	the	the	DET
ftr-299	3047	26	way	way	NOUN
ftr-299	3047	27	into	into	ADP
ftr-299	3047	28	judge	judge	NOUN
ftr-299	3047	29	horn	horn	NOUN
ftr-299	3047	30	.	.	PUNCT
ftr-299	3048	1	in	in	ADP
ftr-299	3048	2	so	so	ADV
ftr-299	3048	3	doing	do	VERB
ftr-299	3048	4	,	,	PUNCT
ftr-299	3048	5	he	he	PRON
ftr-299	3048	6	also	also	ADV
ftr-299	3048	7	trashed	trash	VERB
ftr-299	3048	8	the	the	DET
ftr-299	3048	9	deloitte	deloitte	PROPN
ftr-299	3048	10	&	&	CCONJ
ftr-299	3048	11	touche	touche	PROPN
ftr-299	3048	12	appraisal	appraisal	NOUN
ftr-299	3048	13	report	report	NOUN
ftr-299	3048	14	relied	rely	VERB
ftr-299	3048	15	upon	upon	SCONJ
ftr-299	3048	16	by	by	ADP
ftr-299	3048	17	coned	cone	VERB
ftr-299	3048	18	.	.	PUNCT
ftr-299	3049	1	3	3	X
ftr-299	3049	2	.	.	X
ftr-299	3049	3	a	a	DET
ftr-299	3049	4	tax	tax	NOUN
ftr-299	3049	5	court	court	NOUN
ftr-299	3049	6	judge	judge	NOUN
ftr-299	3049	7	sees	see	VERB
ftr-299	3049	8	a	a	DET
ftr-299	3049	9	midcoast	midcoast	NOUN
ftr-299	3049	10	deal	deal	NOUN
ftr-299	3049	11	as	as	ADP
ftr-299	3049	12	immune	immune	ADJ
ftr-299	3049	13	from	from	ADP
ftr-299	3049	14	transferee	transferee	PROPN
ftr-299	3049	15	liability	liability	NOUN
ftr-299	3049	16	.	.	PUNCT
ftr-299	3050	1	frank	frank	PROPN
ftr-299	3050	2	sawyer	sawyer	PROPN
ftr-299	3050	3	trust	trust	PROPN
ftr-299	3050	4	of	of	ADP
ftr-299	3050	5	may	may	PROPN
ftr-299	3050	6	1992	1992	NUM
ftr-299	3050	7	v.	v.	ADP
ftr-299	3050	8	commissioner	commissioner	PROPN
ftr-299	3050	9	,	,	PUNCT
ftr-299	3050	10	t.c	t.c	PROPN
ftr-299	3050	11	.	.	PROPN
ftr-299	3050	12	memo	memo	NOUN
ftr-299	3050	13	.	.	PUNCT
ftr-299	3051	1	2011	2011	NUM
ftr-299	3051	2	-	-	SYM
ftr-299	3051	3	298	298	NUM
ftr-299	3051	4	(	(	PUNCT
ftr-299	3051	5	12/27/11	12/27/11	NUM
ftr-299	3051	6	)	)	PUNCT
ftr-299	3051	7	.	.	PUNCT
ftr-299	3052	1	the	the	DET
ftr-299	3052	2	tax	tax	NOUN
ftr-299	3052	3	court	court	NOUN
ftr-299	3052	4	(	(	PUNCT
ftr-299	3052	5	judge	judge	NOUN
ftr-299	3052	6	goeke	goeke	PROPN
ftr-299	3052	7	)	)	PUNCT
ftr-299	3052	8	refused	refuse	VERB
ftr-299	3052	9	to	to	PART
ftr-299	3052	10	uphold	uphold	VERB
ftr-299	3052	11	transferee	transferee	PROPN
ftr-299	3052	12	liability	liability	NOUN
ftr-299	3052	13	against	against	ADP
ftr-299	3052	14	the	the	DET
ftr-299	3052	15	shareholders	shareholder	NOUN
ftr-299	3052	16	of	of	ADP
ftr-299	3052	17	a	a	DET
ftr-299	3052	18	corporation	corporation	NOUN
ftr-299	3052	19	who	who	PRON
ftr-299	3052	20	sold	sell	VERB
ftr-299	3052	21	the	the	DET
ftr-299	3052	22	stock	stock	NOUN
ftr-299	3052	23	of	of	ADP
ftr-299	3052	24	the	the	DET
ftr-299	3052	25	corporation	corporation	NOUN
ftr-299	3052	26	engaged	engage	VERB
ftr-299	3052	27	to	to	ADP
ftr-299	3052	28	a	a	DET
ftr-299	3052	29	midco	midco	ADJ
ftr-299	3052	30	(	(	PUNCT
ftr-299	3052	31	fortrend	fortrend	NOUN
ftr-299	3052	32	,	,	PUNCT
ftr-299	3052	33	which	which	PRON
ftr-299	3052	34	was	be	AUX
ftr-299	3052	35	brought	bring	VERB
ftr-299	3052	36	into	into	ADP
ftr-299	3052	37	the	the	DET
ftr-299	3052	38	deal	deal	NOUN
ftr-299	3052	39	by	by	ADP
ftr-299	3052	40	the	the	DET
ftr-299	3052	41	infamous	infamous	ADJ
ftr-299	3052	42	midcoast	midcoast	NOUN
ftr-299	3052	43	to	to	PART
ftr-299	3052	44	provide	provide	VERB
ftr-299	3052	45	financing	financing	NOUN
ftr-299	3052	46	)	)	PUNCT
ftr-299	3052	47	after	after	ADP
ftr-299	3052	48	an	an	DET
ftr-299	3052	49	asset	asset	NOUN
ftr-299	3052	50	sale	sale	NOUN
ftr-299	3052	51	.	.	PUNCT
ftr-299	3053	1	he	he	PRON
ftr-299	3053	2	found	find	VERB
ftr-299	3053	3	that	that	SCONJ
ftr-299	3053	4	the	the	DET
ftr-299	3053	5	shareholders	shareholder	NOUN
ftr-299	3053	6	knew	know	VERB
ftr-299	3053	7	little	little	ADJ
ftr-299	3053	8	about	about	ADP
ftr-299	3053	9	the	the	DET
ftr-299	3053	10	mechanics	mechanic	NOUN
ftr-299	3053	11	of	of	ADP
ftr-299	3053	12	the	the	DET
ftr-299	3053	13	transaction	transaction	NOUN
ftr-299	3053	14	and	and	CCONJ
ftr-299	3053	15	exercised	exercise	VERB
ftr-299	3053	16	due	due	ADJ
ftr-299	3053	17	diligence	diligence	NOUN
ftr-299	3053	18	.	.	PUNCT
ftr-299	3054	1	the	the	DET
ftr-299	3054	2	trust	trust	NOUN
ftr-299	3054	3	representatives	representative	NOUN
ftr-299	3054	4	believed	believe	VERB
ftr-299	3054	5	fortrend	fortrend	ADJ
ftr-299	3054	6	’s	’s	PART
ftr-299	3054	7	attorneys	attorney	NOUN
ftr-299	3054	8	to	to	PART
ftr-299	3054	9	be	be	AUX
ftr-299	3054	10	from	from	ADP
ftr-299	3054	11	prestigious	prestigious	ADJ
ftr-299	3054	12	and	and	CCONJ
ftr-299	3054	13	reputable	reputable	ADJ
ftr-299	3054	14	law	law	NOUN
ftr-299	3054	15	firms	firm	NOUN
ftr-299	3054	16	.	.	PUNCT
ftr-299	3055	1	they	they	PRON
ftr-299	3055	2	assumed	assume	VERB
ftr-299	3055	3	that	that	SCONJ
ftr-299	3055	4	fortrend	fortrend	NOUN
ftr-299	3055	5	must	must	AUX
ftr-299	3055	6	have	have	AUX
ftr-299	3055	7	had	have	VERB
ftr-299	3055	8	some	some	DET
ftr-299	3055	9	method	method	NOUN
ftr-299	3055	10	of	of	ADP
ftr-299	3055	11	offsetting	offset	VERB
ftr-299	3055	12	the	the	DET
ftr-299	3055	13	taxable	taxable	ADJ
ftr-299	3055	14	gains	gain	NOUN
ftr-299	3055	15	within	within	ADP
ftr-299	3055	16	the	the	DET
ftr-299	3055	17	corporations	corporation	NOUN
ftr-299	3055	18	.	.	PUNCT
ftr-299	3056	1	they	they	PRON
ftr-299	3056	2	performed	perform	VERB
ftr-299	3056	3	due	due	ADJ
ftr-299	3056	4	diligence	diligence	NOUN
ftr-299	3056	5	with	with	ADP
ftr-299	3056	6	respect	respect	NOUN
ftr-299	3056	7	to	to	ADP
ftr-299	3056	8	fortrend	fortrend	NOUN
ftr-299	3056	9	to	to	PART
ftr-299	3056	10	ensure	ensure	VERB
ftr-299	3056	11	that	that	DET
ftr-299	3056	12	fortrend	fortrend	NOUN
ftr-299	3056	13	was	be	AUX
ftr-299	3056	14	not	not	PART
ftr-299	3056	15	a	a	DET
ftr-299	3056	16	scam	scam	NOUN
ftr-299	3056	17	operation	operation	NOUN
ftr-299	3056	18	and	and	CCONJ
ftr-299	3056	19	that	that	DET
ftr-299	3056	20	fortrend	fortrend	NOUN
ftr-299	3056	21	had	have	VERB
ftr-299	3056	22	the	the	DET
ftr-299	3056	23	financial	financial	ADJ
ftr-299	3056	24	capacity	capacity	NOUN
ftr-299	3056	25	to	to	PART
ftr-299	3056	26	purchase	purchase	VERB
ftr-299	3056	27	the	the	DET
ftr-299	3056	28	stock	stock	NOUN
ftr-299	3056	29	.	.	PUNCT
ftr-299	3057	1	the	the	DET
ftr-299	3057	2	trust	trust	NOUN
ftr-299	3057	3	representatives	representative	NOUN
ftr-299	3057	4	believed	believe	VERB
ftr-299	3057	5	fortrend	fortrend	PROPN
ftr-299	3057	6	assumed	assume	VERB
ftr-299	3057	7	the	the	DET
ftr-299	3057	8	risk	risk	NOUN
ftr-299	3057	9	of	of	ADP
ftr-299	3057	10	overpaying	overpay	VERB
ftr-299	3057	11	for	for	ADP
ftr-299	3057	12	the	the	DET
ftr-299	3057	13	taxi	taxi	NOUN
ftr-299	3057	14	corporations	corporation	NOUN
ftr-299	3057	15	if	if	SCONJ
ftr-299	3057	16	they	they	PRON
ftr-299	3057	17	did	do	AUX
ftr-299	3057	18	not	not	PART
ftr-299	3057	19	have	have	VERB
ftr-299	3057	20	a	a	DET
ftr-299	3057	21	legal	legal	ADJ
ftr-299	3057	22	way	way	NOUN
ftr-299	3057	23	for	for	ADP
ftr-299	3057	24	offsetting	offset	VERB
ftr-299	3057	25	or	or	CCONJ
ftr-299	3057	26	reducing	reduce	VERB
ftr-299	3057	27	the	the	DET
ftr-299	3057	28	tax	tax	NOUN
ftr-299	3057	29	liabilities	liability	NOUN
ftr-299	3057	30	.	.	PUNCT
ftr-299	3058	1			NOUN
ftr-299	3058	2	judge	judge	PROPN
ftr-299	3058	3	goeke	goeke	ADJ
ftr-299	3058	4	applied	apply	VERB
ftr-299	3058	5	state	state	NOUN
ftr-299	3058	6	fraudulent	fraudulent	ADJ
ftr-299	3058	7	conveyance	conveyance	NOUN
ftr-299	3058	8	law	law	NOUN
ftr-299	3058	9	to	to	PART
ftr-299	3058	10	determine	determine	VERB
ftr-299	3058	11	whether	whether	SCONJ
ftr-299	3058	12	the	the	DET
ftr-299	3058	13	transactions	transaction	NOUN
ftr-299	3058	14	should	should	AUX
ftr-299	3058	15	be	be	AUX
ftr-299	3058	16	collapsed	collapse	VERB
ftr-299	3058	17	and	and	CCONJ
ftr-299	3058	18	concluded	conclude	VERB
ftr-299	3058	19	that	that	SCONJ
ftr-299	3058	20	they	they	PRON
ftr-299	3058	21	should	should	AUX
ftr-299	3058	22	not	not	PART
ftr-299	3058	23	,	,	PUNCT
ftr-299	3058	24	because	because	SCONJ
ftr-299	3058	25	the	the	DET
ftr-299	3058	26	irs	irs	PROPN
ftr-299	3058	27	,	,	PUNCT
ftr-299	3058	28	which	which	PRON
ftr-299	3058	29	has	have	VERB
ftr-299	3058	30	the	the	DET
ftr-299	3058	31	burden	burden	NOUN
ftr-299	3058	32	of	of	ADP
ftr-299	3058	33	proof	proof	NOUN
ftr-299	3058	34	in	in	ADP
ftr-299	3058	35	transferee	transferee	PROPN
ftr-299	3058	36	liability	liability	NOUN
ftr-299	3058	37	cases	case	NOUN
ftr-299	3058	38	,	,	PUNCT
ftr-299	3058	39	did	do	AUX
ftr-299	3058	40	not	not	PART
ftr-299	3058	41	prove	prove	VERB
ftr-299	3058	42	that	that	SCONJ
ftr-299	3058	43	“	"	PUNCT
ftr-299	3058	44	the	the	DET
ftr-299	3058	45	purported	purport	VERB
ftr-299	3058	46	transferee	transferee	NOUN
ftr-299	3058	47	had	have	VERB
ftr-299	3058	48	either	either	CCONJ
ftr-299	3058	49	actual	actual	ADJ
ftr-299	3058	50	or	or	CCONJ
ftr-299	3058	51	constructive	constructive	ADJ
ftr-299	3058	52	knowledge	knowledge	NOUN
ftr-299	3058	53	of	of	ADP
ftr-299	3058	54	the	the	DET
ftr-299	3058	55	entire	entire	ADJ
ftr-299	3058	56	scheme	scheme	NOUN
ftr-299	3058	57	.	.	PUNCT
ftr-299	3058	58	”	"	PUNCT
ftr-299	3059	1	because	because	SCONJ
ftr-299	3059	2	in	in	ADP
ftr-299	3059	3	this	this	DET
ftr-299	3059	4	case	case	NOUN
ftr-299	3059	5	the	the	DET
ftr-299	3059	6	transaction	transaction	NOUN
ftr-299	3059	7	was	be	AUX
ftr-299	3059	8	structured	structure	VERB
ftr-299	3059	9	in	in	ADP
ftr-299	3059	10	such	such	DET
ftr-299	3059	11	a	a	DET
ftr-299	3059	12	manner	manner	NOUN
ftr-299	3059	13	that	that	SCONJ
ftr-299	3059	14	the	the	DET
ftr-299	3059	15	corporation	corporation	NOUN
ftr-299	3059	16	never	never	ADV
ftr-299	3059	17	made	make	VERB
ftr-299	3059	18	any	any	DET
ftr-299	3059	19	payments	payment	NOUN
ftr-299	3059	20	to	to	ADP
ftr-299	3059	21	the	the	DET
ftr-299	3059	22	shareholders	shareholder	NOUN
ftr-299	3059	23	,	,	PUNCT
ftr-299	3059	24	there	there	PRON
ftr-299	3059	25	was	be	VERB
ftr-299	3059	26	no	no	DET
ftr-299	3059	27	actual	actual	ADJ
ftr-299	3059	28	or	or	CCONJ
ftr-299	3059	29	constructive	constructive	ADJ
ftr-299	3059	30	fraudulent	fraudulent	ADJ
ftr-299	3059	31	transfer	transfer	NOUN
ftr-299	3059	32	to	to	ADP
ftr-299	3059	33	the	the	DET
ftr-299	3059	34	shareholders	shareholder	NOUN
ftr-299	3059	35	.	.	PUNCT
ftr-299	3060	1	finally	finally	ADV
ftr-299	3060	2	,	,	PUNCT
ftr-299	3060	3	turning	turn	VERB
ftr-299	3060	4	to	to	ADP
ftr-299	3060	5	federal	federal	ADJ
ftr-299	3060	6	tax	tax	NOUN
ftr-299	3060	7	law	law	NOUN
ftr-299	3060	8	,	,	PUNCT
ftr-299	3060	9	judge	judge	NOUN
ftr-299	3060	10	goeke	goeke	PROPN
ftr-299	3060	11	held	hold	VERB
ftr-299	3060	12	that	that	SCONJ
ftr-299	3060	13	“	"	PUNCT
ftr-299	3060	14	substance	substance	NOUN
ftr-299	3060	15	over	over	ADP
ftr-299	3060	16	form	form	NOUN
ftr-299	3060	17	and	and	CCONJ
ftr-299	3060	18	its	its	PRON
ftr-299	3060	19	related	related	ADJ
ftr-299	3060	20	doctrines	doctrine	NOUN
ftr-299	3060	21	[	[	X
ftr-299	3060	22	were	be	AUX
ftr-299	3060	23	]	]	PUNCT
ftr-299	3060	24	not	not	PART
ftr-299	3060	25	applicable	applicable	ADJ
ftr-299	3060	26	,	,	PUNCT
ftr-299	3060	27	”	"	PUNCT
ftr-299	3060	28	because	because	SCONJ
ftr-299	3060	29	the	the	DET
ftr-299	3060	30	transaction	transaction	NOUN
ftr-299	3060	31	was	be	AUX
ftr-299	3060	32	an	an	DET
ftr-299	3060	33	arm	arm	NOUN
ftr-299	3060	34	’s	’s	PART
ftr-299	3060	35	length	length	NOUN
ftr-299	3060	36	stock	stock	NOUN
ftr-299	3060	37	sale	sale	NOUN
ftr-299	3060	38	between	between	ADP
ftr-299	3060	39	the	the	DET
ftr-299	3060	40	shareholders	shareholder	NOUN
ftr-299	3060	41	and	and	CCONJ
ftr-299	3060	42	a	a	DET
ftr-299	3060	43	purchaser	purchaser	NOUN
ftr-299	3060	44	in	in	ADP
ftr-299	3060	45	which	which	PRON
ftr-299	3060	46	the	the	DET
ftr-299	3060	47	parties	party	NOUN
ftr-299	3060	48	agreed	agree	VERB
ftr-299	3060	49	that	that	SCONJ
ftr-299	3060	50	the	the	DET
ftr-299	3060	51	purchaser	purchaser	NOUN
ftr-299	3060	52	would	would	AUX
ftr-299	3060	53	be	be	AUX
ftr-299	3060	54	responsible	responsible	ADJ
ftr-299	3060	55	for	for	ADP
ftr-299	3060	56	reporting	report	VERB
ftr-299	3060	57	and	and	CCONJ
ftr-299	3060	58	paying	pay	VERB
ftr-299	3060	59	the	the	DET
ftr-299	3060	60	corporation	corporation	NOUN
ftr-299	3060	61	’s	’s	PART
ftr-299	3060	62	income	income	NOUN
ftr-299	3060	63	taxes	taxis	NOUN
ftr-299	3060	64	.	.	PUNCT
ftr-299	3061	1	“	"	PUNCT
ftr-299	3061	2	there	there	PRON
ftr-299	3061	3	was	be	VERB
ftr-299	3061	4	no	no	DET
ftr-299	3061	5	preconceived	preconceived	ADJ
ftr-299	3061	6	plan	plan	NOUN
ftr-299	3061	7	to	to	PART
ftr-299	3061	8	avoid	avoid	VERB
ftr-299	3061	9	taxation	taxation	NOUN
ftr-299	3061	10	...	...	PUNCT
ftr-299	3061	11	.	.	PUNCT
ftr-299	3061	12	”	"	PUNCT
ftr-299	3062	1	judge	judge	PROPN
ftr-299	3062	2	goeke	goeke	PROPN
ftr-299	3062	3	distinguished	distinguish	VERB
ftr-299	3062	4	feldman	feldman	PROPN
ftr-299	3063	1	v.	v.	PROPN
ftr-299	3063	2	commissioner	commissioner	PROPN
ftr-299	3063	3	,	,	PUNCT
ftr-299	3063	4	t.c	t.c	PROPN
ftr-299	3063	5	.	.	PROPN
ftr-299	3063	6	memo	memo	NOUN
ftr-299	3063	7	.	.	PUNCT
ftr-299	3064	1	2011	2011	NUM
ftr-299	3064	2	-	-	SYM
ftr-299	3064	3	297	297	NUM
ftr-299	3064	4	(	(	PUNCT
ftr-299	3064	5	2011	2011	NUM
ftr-299	3064	6	)	)	PUNCT
ftr-299	3064	7	,	,	PUNCT
ftr-299	3064	8	because	because	SCONJ
ftr-299	3064	9	in	in	ADP
ftr-299	3064	10	that	that	DET
ftr-299	3064	11	case	case	NOUN
ftr-299	3064	12	“	"	PUNCT
ftr-299	3064	13	[	[	X
ftr-299	3064	14	i]t	i]t	PRON
ftr-299	3064	15	was	be	AUX
ftr-299	3064	16	‘	'	PUNCT
ftr-299	3064	17	absolutely	absolutely	ADV
ftr-299	3064	18	clear	clear	ADJ
ftr-299	3064	19	’	'	PUNCT
ftr-299	3064	20	that	that	SCONJ
ftr-299	3064	21	the	the	DET
ftr-299	3064	22	taxpayer	taxpayer	NOUN
ftr-299	3064	23	was	be	AUX
ftr-299	3064	24	aware	aware	ADJ
ftr-299	3064	25	the	the	DET
ftr-299	3064	26	stock	stock	NOUN
ftr-299	3064	27	purchaser	purchaser	NOUN
ftr-299	3064	28	had	have	VERB
ftr-299	3064	29	no	no	DET
ftr-299	3064	30	intention	intention	NOUN
ftr-299	3064	31	of	of	ADP
ftr-299	3064	32	ever	ever	ADV
ftr-299	3064	33	paying	pay	VERB
ftr-299	3064	34	the	the	DET
ftr-299	3064	35	tax	tax	NOUN
ftr-299	3064	36	liabilities	liability	NOUN
ftr-299	3065	1	[	[	X
ftr-299	3065	2	and	and	CCONJ
ftr-299	3065	3	]	]	PUNCT
ftr-299	3065	4	the	the	DET
ftr-299	3065	5	taxpayer	taxpayer	NOUN
ftr-299	3065	6	did	do	AUX
ftr-299	3065	7	not	not	PART
ftr-299	3065	8	conduct	conduct	VERB
ftr-299	3065	9	thorough	thorough	ADJ
ftr-299	3065	10	due	due	ADJ
ftr-299	3065	11	diligence	diligence	NOUN
ftr-299	3065	12	of	of	ADP
ftr-299	3065	13	the	the	DET
ftr-299	3065	14	stock	stock	NOUN
ftr-299	3065	15	purchaser	purchaser	NOUN
ftr-299	3065	16	...	...	PUNCT
ftr-299	3065	17	.	.	PUNCT
ftr-299	3065	18	”	"	PUNCT
ftr-299	3066	1	2014	2014	NUM
ftr-299	3066	2	]	]	PUNCT
ftr-299	3066	3	recent	recent	ADJ
ftr-299	3066	4	developments	development	NOUN
ftr-299	3066	5	in	in	ADP
ftr-299	3066	6	federal	federal	ADJ
ftr-299	3066	7	income	income	NOUN
ftr-299	3066	8	taxation	taxation	NOUN
ftr-299	3066	9	371	371	NUM
ftr-299	3066	10	a.	a.	NOUN
ftr-299	3066	11	but	but	CCONJ
ftr-299	3066	12	the	the	DET
ftr-299	3066	13	first	first	ADJ
ftr-299	3066	14	circuit	circuit	NOUN
ftr-299	3066	15	says	say	VERB
ftr-299	3066	16	judge	judge	PROPN
ftr-299	3066	17	goeke	goeke	PROPN
ftr-299	3066	18	misunderstood	misunderstood	PROPN
ftr-299	3066	19	massachusetts	massachusetts	PROPN
ftr-299	3066	20	law	law	PROPN
ftr-299	3066	21	and	and	CCONJ
ftr-299	3066	22	tells	tell	VERB
ftr-299	3066	23	him	he	PRON
ftr-299	3066	24	to	to	PART
ftr-299	3066	25	try	try	VERB
ftr-299	3066	26	a	a	DET
ftr-299	3066	27	different	different	ADJ
ftr-299	3066	28	analysis	analysis	NOUN
ftr-299	3066	29	.	.	PUNCT
ftr-299	3067	1	frank	frank	PROPN
ftr-299	3067	2	sawyer	sawyer	PROPN
ftr-299	3067	3	trust	trust	PROPN
ftr-299	3067	4	of	of	ADP
ftr-299	3067	5	may	may	PROPN
ftr-299	3067	6	1992	1992	NUM
ftr-299	3067	7	v.	v.	ADP
ftr-299	3067	8	commissioner	commissioner	NOUN
ftr-299	3067	9	,	,	PUNCT
ftr-299	3067	10	712	712	NUM
ftr-299	3067	11	f.3d	f.3d	NUM
ftr-299	3067	12	597	597	NUM
ftr-299	3067	13	(	(	PUNCT
ftr-299	3067	14	3/29/13	3/29/13	NUM
ftr-299	3067	15	)	)	PUNCT
ftr-299	3067	16	.	.	PUNCT
ftr-299	3068	1	the	the	DET
ftr-299	3068	2	first	first	ADJ
ftr-299	3068	3	circuit	circuit	NOUN
ftr-299	3068	4	,	,	PUNCT
ftr-299	3068	5	in	in	ADP
ftr-299	3068	6	an	an	DET
ftr-299	3068	7	opinion	opinion	NOUN
ftr-299	3068	8	by	by	ADP
ftr-299	3068	9	judge	judge	PROPN
ftr-299	3068	10	lynch	lynch	PROPN
ftr-299	3068	11	,	,	PUNCT
ftr-299	3068	12	vacated	vacate	VERB
ftr-299	3068	13	and	and	CCONJ
ftr-299	3068	14	remanded	remand	VERB
ftr-299	3068	15	the	the	DET
ftr-299	3068	16	tax	tax	NOUN
ftr-299	3068	17	court	court	NOUN
ftr-299	3068	18	’s	’s	PART
ftr-299	3068	19	decision	decision	NOUN
ftr-299	3068	20	.	.	PUNCT
ftr-299	3069	1	the	the	DET
ftr-299	3069	2	court	court	NOUN
ftr-299	3069	3	of	of	ADP
ftr-299	3069	4	appeals	appeal	NOUN
ftr-299	3069	5	held	hold	VERB
ftr-299	3069	6	that	that	SCONJ
ftr-299	3069	7	the	the	DET
ftr-299	3069	8	tax	tax	NOUN
ftr-299	3069	9	court	court	NOUN
ftr-299	3069	10	correctly	correctly	ADV
ftr-299	3069	11	looked	look	VERB
ftr-299	3069	12	to	to	ADP
ftr-299	3069	13	massachusetts	massachusetts	PROPN
ftr-299	3069	14	law	law	PROPN
ftr-299	3069	15	to	to	PART
ftr-299	3069	16	determine	determine	VERB
ftr-299	3069	17	whether	whether	SCONJ
ftr-299	3069	18	the	the	DET
ftr-299	3069	19	trust	trust	NOUN
ftr-299	3069	20	could	could	AUX
ftr-299	3069	21	be	be	AUX
ftr-299	3069	22	held	hold	VERB
ftr-299	3069	23	liable	liable	ADJ
ftr-299	3069	24	for	for	ADP
ftr-299	3069	25	the	the	DET
ftr-299	3069	26	corporations	corporation	NOUN
ftr-299	3069	27	’	'	PUNCT
ftr-299	3069	28	taxes	taxis	NOUN
ftr-299	3069	29	and	and	CCONJ
ftr-299	3069	30	penalties	penalty	NOUN
ftr-299	3069	31	,	,	PUNCT
ftr-299	3069	32	rejecting	reject	VERB
ftr-299	3069	33	the	the	DET
ftr-299	3069	34	irs	irs	PROPN
ftr-299	3069	35	’s	’s	PART
ftr-299	3069	36	argument	argument	NOUN
ftr-299	3069	37	that	that	SCONJ
ftr-299	3069	38	the	the	DET
ftr-299	3069	39	tax	tax	NOUN
ftr-299	3069	40	court	court	NOUN
ftr-299	3069	41	should	should	AUX
ftr-299	3069	42	have	have	AUX
ftr-299	3069	43	applied	apply	VERB
ftr-299	3069	44	the	the	DET
ftr-299	3069	45	federal	federal	ADJ
ftr-299	3069	46	tax	tax	NOUN
ftr-299	3069	47	substance	substance	NOUN
ftr-299	3069	48	-	-	PUNCT
ftr-299	3069	49	over	over	ADP
ftr-299	3069	50	-	-	PUNCT
ftr-299	3069	51	form	form	NOUN
ftr-299	3069	52	doctrine	doctrine	NOUN
ftr-299	3069	53	to	to	PART
ftr-299	3069	54	determine	determine	VERB
ftr-299	3069	55	whether	whether	SCONJ
ftr-299	3069	56	the	the	DET
ftr-299	3069	57	trust	trust	NOUN
ftr-299	3069	58	should	should	AUX
ftr-299	3069	59	be	be	AUX
ftr-299	3069	60	considered	consider	VERB
ftr-299	3069	61	a	a	DET
ftr-299	3069	62	“	"	PUNCT
ftr-299	3069	63	transferee	transferee	NOUN
ftr-299	3069	64	”	"	PUNCT
ftr-299	3069	65	of	of	ADP
ftr-299	3069	66	the	the	DET
ftr-299	3069	67	four	four	NUM
ftr-299	3069	68	corporations	corporation	NOUN
ftr-299	3069	69	’	'	PUNCT
ftr-299	3069	70	assets	asset	NOUN
ftr-299	3069	71	.	.	PUNCT
ftr-299	3070	1	however	however	ADV
ftr-299	3070	2	,	,	PUNCT
ftr-299	3070	3	the	the	DET
ftr-299	3070	4	court	court	NOUN
ftr-299	3070	5	of	of	ADP
ftr-299	3070	6	appeals	appeal	NOUN
ftr-299	3070	7	held	hold	VERB
ftr-299	3070	8	that	that	SCONJ
ftr-299	3070	9	the	the	DET
ftr-299	3070	10	tax	tax	NOUN
ftr-299	3070	11	court	court	NOUN
ftr-299	3070	12	erred	err	VERB
ftr-299	3070	13	in	in	ADP
ftr-299	3070	14	construing	construe	VERB
ftr-299	3070	15	massachusetts	massachusetts	PROPN
ftr-299	3070	16	fraudulent	fraudulent	ADJ
ftr-299	3070	17	transfer	transfer	NOUN
ftr-299	3070	18	law	law	NOUN
ftr-299	3070	19	(	(	PUNCT
ftr-299	3070	20	which	which	PRON
ftr-299	3070	21	is	be	AUX
ftr-299	3070	22	the	the	DET
ftr-299	3070	23	uniform	uniform	ADJ
ftr-299	3070	24	fraudulent	fraudulent	ADJ
ftr-299	3070	25	transfer	transfer	NOUN
ftr-299	3070	26	act	act	NOUN
ftr-299	3070	27	)	)	PUNCT
ftr-299	3070	28	to	to	PART
ftr-299	3070	29	require	require	VERB
ftr-299	3070	30	,	,	PUNCT
ftr-299	3070	31	as	as	ADP
ftr-299	3070	32	a	a	DET
ftr-299	3070	33	prerequisite	prerequisite	NOUN
ftr-299	3070	34	for	for	ADP
ftr-299	3070	35	the	the	DET
ftr-299	3070	36	trust	trust	NOUN
ftr-299	3070	37	’s	’s	PART
ftr-299	3070	38	liability	liability	NOUN
ftr-299	3070	39	,	,	PUNCT
ftr-299	3070	40	either	either	CCONJ
ftr-299	3070	41	(	(	PUNCT
ftr-299	3070	42	1	1	X
ftr-299	3070	43	)	)	PUNCT
ftr-299	3070	44	that	that	SCONJ
ftr-299	3070	45	the	the	DET
ftr-299	3070	46	trust	trust	NOUN
ftr-299	3070	47	knew	know	VERB
ftr-299	3070	48	of	of	ADP
ftr-299	3070	49	the	the	DET
ftr-299	3070	50	new	new	ADJ
ftr-299	3070	51	shareholders	shareholder	NOUN
ftr-299	3070	52	’	'	PUNCT
ftr-299	3070	53	scheme	scheme	NOUN
ftr-299	3070	54	or	or	CCONJ
ftr-299	3070	55	(	(	PUNCT
ftr-299	3070	56	2	2	NUM
ftr-299	3070	57	)	)	PUNCT
ftr-299	3070	58	that	that	SCONJ
ftr-299	3070	59	the	the	DET
ftr-299	3070	60	corporations	corporation	NOUN
ftr-299	3070	61	transferred	transfer	VERB
ftr-299	3070	62	assets	asset	NOUN
ftr-299	3070	63	directly	directly	ADV
ftr-299	3070	64	to	to	ADP
ftr-299	3070	65	the	the	DET
ftr-299	3070	66	trust	trust	NOUN
ftr-299	3070	67	.	.	PUNCT
ftr-299	3071	1	the	the	DET
ftr-299	3071	2	irs	irs	PROPN
ftr-299	3071	3	had	have	AUX
ftr-299	3071	4	presented	present	VERB
ftr-299	3071	5	evidence	evidence	NOUN
ftr-299	3071	6	of	of	ADP
ftr-299	3071	7	fraudulent	fraudulent	ADJ
ftr-299	3071	8	transfers	transfer	NOUN
ftr-299	3071	9	from	from	ADP
ftr-299	3071	10	the	the	DET
ftr-299	3071	11	four	four	NUM
ftr-299	3071	12	corporations	corporation	NOUN
ftr-299	3071	13	to	to	ADP
ftr-299	3071	14	the	the	DET
ftr-299	3071	15	midco	midco	ADJ
ftr-299	3071	16	entities	entity	NOUN
ftr-299	3071	17	,	,	PUNCT
ftr-299	3071	18	and	and	CCONJ
ftr-299	3071	19	the	the	DET
ftr-299	3071	20	midco	midco	ADJ
ftr-299	3071	21	entities	entity	NOUN
ftr-299	3071	22	purchased	purchase	VERB
ftr-299	3071	23	the	the	DET
ftr-299	3071	24	four	four	NUM
ftr-299	3071	25	corporations	corporation	NOUN
ftr-299	3071	26	from	from	ADP
ftr-299	3071	27	the	the	DET
ftr-299	3071	28	trust	trust	NOUN
ftr-299	3071	29	.	.	PUNCT
ftr-299	3072	1	the	the	DET
ftr-299	3072	2	court	court	PROPN
ftr-299	3072	3	of	of	ADP
ftr-299	3072	4	appeals	appeals	PROPN
ftr-299	3072	5	concluded	conclude	VERB
ftr-299	3072	6	that	that	SCONJ
ftr-299	3072	7	if	if	SCONJ
ftr-299	3072	8	on	on	ADP
ftr-299	3072	9	remand	remand	NOUN
ftr-299	3072	10	the	the	DET
ftr-299	3072	11	tax	tax	NOUN
ftr-299	3072	12	court	court	NOUN
ftr-299	3072	13	were	be	AUX
ftr-299	3072	14	to	to	PART
ftr-299	3072	15	find	find	VERB
ftr-299	3072	16	that	that	SCONJ
ftr-299	3072	17	at	at	ADP
ftr-299	3072	18	the	the	DET
ftr-299	3072	19	time	time	NOUN
ftr-299	3072	20	of	of	ADP
ftr-299	3072	21	the	the	DET
ftr-299	3072	22	purchases	purchase	NOUN
ftr-299	3072	23	,	,	PUNCT
ftr-299	3072	24	the	the	DET
ftr-299	3072	25	assets	asset	NOUN
ftr-299	3072	26	of	of	ADP
ftr-299	3072	27	these	these	DET
ftr-299	3072	28	midco	midco	ADJ
ftr-299	3072	29	entities	entity	NOUN
ftr-299	3072	30	were	be	AUX
ftr-299	3072	31	unreasonably	unreasonably	ADV
ftr-299	3072	32	small	small	ADJ
ftr-299	3072	33	in	in	ADP
ftr-299	3072	34	light	light	NOUN
ftr-299	3072	35	of	of	ADP
ftr-299	3072	36	their	their	PRON
ftr-299	3072	37	liabilities	liability	NOUN
ftr-299	3072	38	and	and	CCONJ
ftr-299	3072	39	that	that	SCONJ
ftr-299	3072	40	the	the	DET
ftr-299	3072	41	midco	midco	ADJ
ftr-299	3072	42	entities	entity	NOUN
ftr-299	3072	43	did	do	AUX
ftr-299	3072	44	not	not	PART
ftr-299	3072	45	receive	receive	VERB
ftr-299	3072	46	reasonably	reasonably	ADV
ftr-299	3072	47	equivalent	equivalent	ADJ
ftr-299	3072	48	value	value	NOUN
ftr-299	3072	49	in	in	ADP
ftr-299	3072	50	exchange	exchange	NOUN
ftr-299	3072	51	for	for	ADP
ftr-299	3072	52	the	the	DET
ftr-299	3072	53	purchase	purchase	NOUN
ftr-299	3072	54	prices	price	NOUN
ftr-299	3072	55	,	,	PUNCT
ftr-299	3072	56	then	then	ADV
ftr-299	3072	57	the	the	DET
ftr-299	3072	58	trust	trust	NOUN
ftr-299	3072	59	could	could	AUX
ftr-299	3072	60	be	be	AUX
ftr-299	3072	61	held	hold	VERB
ftr-299	3072	62	liable	liable	ADJ
ftr-299	3072	63	for	for	ADP
ftr-299	3072	64	taxes	taxis	NOUN
ftr-299	3072	65	and	and	CCONJ
ftr-299	3072	66	penalties	penalty	NOUN
ftr-299	3072	67	assessed	assess	VERB
ftr-299	3072	68	upon	upon	SCONJ
ftr-299	3072	69	the	the	DET
ftr-299	3072	70	four	four	NUM
ftr-299	3072	71	corporations	corporation	NOUN
ftr-299	3072	72	regardless	regardless	ADV
ftr-299	3072	73	of	of	ADP
ftr-299	3072	74	whether	whether	SCONJ
ftr-299	3072	75	it	it	PRON
ftr-299	3072	76	had	have	AUX
ftr-299	3072	77	any	any	DET
ftr-299	3072	78	knowledge	knowledge	NOUN
ftr-299	3072	79	of	of	ADP
ftr-299	3072	80	the	the	DET
ftr-299	3072	81	new	new	ADJ
ftr-299	3072	82	shareholders	shareholder	NOUN
ftr-299	3072	83	’	'	PUNCT
ftr-299	3072	84	scheme	scheme	NOUN
ftr-299	3072	85	.	.	PUNCT
ftr-299	3073	1	b.	b.	NOUN
ftr-299	3074	1	uh	uh	INTJ
ftr-299	3074	2	oh	oh	INTJ
ftr-299	3074	3	,	,	PUNCT
ftr-299	3074	4	it	it	PRON
ftr-299	3074	5	’s	’	VERB
ftr-299	3074	6	midco	midco	ADJ
ftr-299	3074	7	!	!	PUNCT
ftr-299	3075	1	the	the	DET
ftr-299	3075	2	second	second	ADJ
ftr-299	3075	3	circuit	circuit	NOUN
ftr-299	3075	4	says	say	VERB
ftr-299	3075	5	taxpayers	taxpayer	NOUN
ftr-299	3075	6	ca	can	AUX
ftr-299	3075	7	n’t	not	PART
ftr-299	3075	8	act	act	VERB
ftr-299	3075	9	like	like	ADP
ftr-299	3075	10	the	the	DET
ftr-299	3075	11	three	three	NUM
ftr-299	3075	12	monkeys	monkey	NOUN
ftr-299	3075	13	.	.	PUNCT
ftr-299	3076	1	diebold	diebold	PROPN
ftr-299	3076	2	foundation	foundation	PROPN
ftr-299	3076	3	,	,	PUNCT
ftr-299	3076	4	inc	inc	PROPN
ftr-299	3076	5	.	.	PROPN
ftr-299	3076	6	commissioner	commissioner	PROPN
ftr-299	3076	7	,	,	PUNCT
ftr-299	3076	8	736	736	NUM
ftr-299	3076	9	f.3d	f.3d	NUM
ftr-299	3076	10	172	172	NUM
ftr-299	3076	11	(	(	PUNCT
ftr-299	3076	12	2d	2d	NUM
ftr-299	3076	13	cir	cir	NOUN
ftr-299	3076	14	.	.	PUNCT
ftr-299	3077	1	11/14/13	11/14/13	NUM
ftr-299	3077	2	)	)	PUNCT
ftr-299	3077	3	,	,	PUNCT
ftr-299	3077	4	vacating	vacate	VERB
ftr-299	3077	5	and	and	CCONJ
ftr-299	3077	6	remanding	remand	VERB
ftr-299	3077	7	salus	salus	PROPN
ftr-299	3077	8	mundi	mundi	PROPN
ftr-299	3077	9	foundation	foundation	PROPN
ftr-299	3078	1	v.	v.	PROPN
ftr-299	3078	2	commissioner	commissioner	PROPN
ftr-299	3078	3	,	,	PUNCT
ftr-299	3078	4	t.c	t.c	PROPN
ftr-299	3078	5	.	.	PROPN
ftr-299	3078	6	memo	memo	NOUN
ftr-299	3078	7	.	.	PUNCT
ftr-299	3079	1	2012	2012	NUM
ftr-299	3079	2	-	-	SYM
ftr-299	3079	3	61	61	NUM
ftr-299	3079	4	.	.	PUNCT
ftr-299	3080	1	the	the	DET
ftr-299	3080	2	second	second	ADJ
ftr-299	3080	3	circuit	circuit	NOUN
ftr-299	3080	4	,	,	PUNCT
ftr-299	3080	5	in	in	ADP
ftr-299	3080	6	an	an	DET
ftr-299	3080	7	opinion	opinion	NOUN
ftr-299	3080	8	by	by	ADP
ftr-299	3080	9	judge	judge	NOUN
ftr-299	3080	10	poller	poller	NOUN
ftr-299	3080	11	,	,	PUNCT
ftr-299	3080	12	vacated	vacate	VERB
ftr-299	3080	13	a	a	DET
ftr-299	3080	14	tax	tax	NOUN
ftr-299	3080	15	court	court	NOUN
ftr-299	3080	16	decision	decision	NOUN
ftr-299	3080	17	holding	hold	VERB
ftr-299	3080	18	that	that	SCONJ
ftr-299	3080	19	the	the	DET
ftr-299	3080	20	shareholders	shareholder	NOUN
ftr-299	3080	21	of	of	ADP
ftr-299	3080	22	a	a	DET
ftr-299	3080	23	corporation	corporation	NOUN
ftr-299	3080	24	,	,	PUNCT
ftr-299	3080	25	and	and	CCONJ
ftr-299	3080	26	a	a	DET
ftr-299	3080	27	transferee	transferee	NOUN
ftr-299	3080	28	of	of	ADP
ftr-299	3080	29	a	a	DET
ftr-299	3080	30	shareholder	shareholder	NOUN
ftr-299	3080	31	,	,	PUNCT
ftr-299	3080	32	that	that	PRON
ftr-299	3080	33	sold	sell	VERB
ftr-299	3080	34	stock	stock	NOUN
ftr-299	3080	35	in	in	ADP
ftr-299	3080	36	a	a	DET
ftr-299	3080	37	midco	midco	ADJ
ftr-299	3080	38	transaction	transaction	NOUN
ftr-299	3080	39	were	be	AUX
ftr-299	3080	40	subject	subject	ADJ
ftr-299	3080	41	to	to	ADP
ftr-299	3080	42	§	§	PROPN
ftr-299	3080	43	6901	6901	NUM
ftr-299	3080	44	transferee	transferee	NOUN
ftr-299	3080	45	liability	liability	NOUN
ftr-299	3080	46	for	for	ADP
ftr-299	3080	47	the	the	DET
ftr-299	3080	48	corporate	corporate	ADJ
ftr-299	3080	49	level	level	NOUN
ftr-299	3080	50	taxes	taxis	NOUN
ftr-299	3080	51	that	that	PRON
ftr-299	3080	52	were	be	AUX
ftr-299	3080	53	avoided	avoid	VERB
ftr-299	3080	54	.	.	PUNCT
ftr-299	3081	1	as	as	ADP
ftr-299	3081	2	an	an	DET
ftr-299	3081	3	initial	initial	ADJ
ftr-299	3081	4	matter	matter	NOUN
ftr-299	3081	5	,	,	PUNCT
ftr-299	3081	6	the	the	DET
ftr-299	3081	7	second	second	ADJ
ftr-299	3081	8	circuit	circuit	NOUN
ftr-299	3081	9	overruled	overrule	VERB
ftr-299	3081	10	its	its	PRON
ftr-299	3081	11	holding	holding	NOUN
ftr-299	3081	12	in	in	ADP
ftr-299	3081	13	bausch	bausch	PROPN
ftr-299	3081	14	&	&	CCONJ
ftr-299	3081	15	lomb	lomb	PROPN
ftr-299	3081	16	inc	inc	PROPN
ftr-299	3081	17	.	.	PROPN
ftr-299	3082	1	v.	v.	PROPN
ftr-299	3082	2	commissioner	commissioner	PROPN
ftr-299	3082	3	,	,	PUNCT
ftr-299	3082	4	933	933	NUM
ftr-299	3082	5	f.2d	f.2d	NOUN
ftr-299	3082	6	1084	1084	NUM
ftr-299	3082	7	(	(	PUNCT
ftr-299	3082	8	2d	2d	NUM
ftr-299	3082	9	cir	cir	NOUN
ftr-299	3082	10	.	.	PROPN
ftr-299	3082	11	1991	1991	NUM
ftr-299	3082	12	)	)	PUNCT
ftr-299	3083	1	that	that	SCONJ
ftr-299	3083	2	mixed	mixed	ADJ
ftr-299	3083	3	questions	question	NOUN
ftr-299	3083	4	of	of	ADP
ftr-299	3083	5	law	law	NOUN
ftr-299	3083	6	and	and	CCONJ
ftr-299	3083	7	fact	fact	NOUN
ftr-299	3083	8	are	be	AUX
ftr-299	3083	9	reviewed	review	VERB
ftr-299	3083	10	under	under	ADP
ftr-299	3083	11	a	a	DET
ftr-299	3083	12	clearly	clearly	ADV
ftr-299	3083	13	erroneous	erroneous	ADJ
ftr-299	3083	14	standard	standard	NOUN
ftr-299	3083	15	when	when	SCONJ
ftr-299	3083	16	reviewing	review	VERB
ftr-299	3083	17	a	a	DET
ftr-299	3083	18	tax	tax	NOUN
ftr-299	3083	19	court	court	NOUN
ftr-299	3083	20	decision	decision	NOUN
ftr-299	3083	21	,	,	PUNCT
ftr-299	3083	22	and	and	CCONJ
ftr-299	3083	23	held	hold	VERB
ftr-299	3083	24	that	that	PRON
ftr-299	3083	25	tax	tax	NOUN
ftr-299	3083	26	court	court	NOUN
ftr-299	3083	27	fact	fact	NOUN
ftr-299	3083	28	findings	finding	NOUN
ftr-299	3083	29	are	be	AUX
ftr-299	3083	30	reviewed	review	VERB
ftr-299	3083	31	for	for	ADP
ftr-299	3083	32	clear	clear	ADJ
ftr-299	3083	33	error	error	NOUN
ftr-299	3083	34	,	,	PUNCT
ftr-299	3083	35	“	"	PUNCT
ftr-299	3083	36	but	but	CCONJ
ftr-299	3083	37	that	that	SCONJ
ftr-299	3083	38	mixed	mixed	ADJ
ftr-299	3083	39	questions	question	NOUN
ftr-299	3083	40	of	of	ADP
ftr-299	3083	41	law	law	NOUN
ftr-299	3083	42	and	and	CCONJ
ftr-299	3083	43	fact	fact	NOUN
ftr-299	3083	44	are	be	AUX
ftr-299	3083	45	reviewed	review	VERB
ftr-299	3083	46	de	de	ADP
ftr-299	3083	47	novo	novo	NOUN
ftr-299	3083	48	,	,	PUNCT
ftr-299	3083	49	to	to	ADP
ftr-299	3083	50	the	the	DET
ftr-299	3083	51	extent	extent	NOUN
ftr-299	3083	52	that	that	SCONJ
ftr-299	3083	53	the	the	DET
ftr-299	3083	54	alleged	allege	VERB
ftr-299	3083	55	error	error	NOUN
ftr-299	3083	56	is	be	AUX
ftr-299	3083	57	in	in	ADP
ftr-299	3083	58	the	the	DET
ftr-299	3083	59	misunderstanding	misunderstanding	NOUN
ftr-299	3083	60	of	of	ADP
ftr-299	3083	61	a	a	DET
ftr-299	3083	62	legal	legal	ADJ
ftr-299	3083	63	standard	standard	NOUN
ftr-299	3083	64	.	.	PUNCT
ftr-299	3083	65	”	"	PUNCT
ftr-299	3084	1	the	the	DET
ftr-299	3084	2	tax	tax	NOUN
ftr-299	3084	3	court	court	NOUN
ftr-299	3084	4	had	have	AUX
ftr-299	3084	5	held	hold	VERB
ftr-299	3084	6	that	that	SCONJ
ftr-299	3084	7	because	because	SCONJ
ftr-299	3084	8	there	there	PRON
ftr-299	3084	9	was	be	VERB
ftr-299	3084	10	no	no	DET
ftr-299	3084	11	conveyance	conveyance	NOUN
ftr-299	3084	12	from	from	ADP
ftr-299	3084	13	the	the	DET
ftr-299	3084	14	corporation	corporation	NOUN
ftr-299	3084	15	to	to	ADP
ftr-299	3084	16	the	the	DET
ftr-299	3084	17	shareholders	shareholder	NOUN
ftr-299	3084	18	,	,	PUNCT
ftr-299	3084	19	under	under	ADP
ftr-299	3084	20	the	the	DET
ftr-299	3084	21	relevant	relevant	ADJ
ftr-299	3084	22	state	state	NOUN
ftr-299	3084	23	fraudulent	fraudulent	ADJ
ftr-299	3084	24	conveyance	conveyance	NOUN
ftr-299	3084	25	law	law	NOUN
ftr-299	3084	26	(	(	PUNCT
ftr-299	3084	27	new	new	PROPN
ftr-299	3084	28	york	york	PROPN
ftr-299	3084	29	,	,	PUNCT
ftr-299	3084	30	nyufca	nyufca	PROPN
ftr-299	3084	31	)	)	PUNCT
ftr-299	3084	32	there	there	PRON
ftr-299	3084	33	was	be	VERB
ftr-299	3084	34	no	no	DET
ftr-299	3084	35	state	state	NOUN
ftr-299	3084	36	law	law	NOUN
ftr-299	3084	37	liability	liability	NOUN
ftr-299	3084	38	in	in	ADP
ftr-299	3084	39	law	law	NOUN
ftr-299	3084	40	or	or	CCONJ
ftr-299	3084	41	equity	equity	NOUN
ftr-299	3084	42	,	,	PUNCT
ftr-299	3084	43	and	and	CCONJ
ftr-299	3084	44	thus	thus	ADV
ftr-299	3084	45	the	the	DET
ftr-299	3084	46	successor	successor	NOUN
ftr-299	3084	47	foundations	foundation	NOUN
ftr-299	3084	48	were	be	AUX
ftr-299	3084	49	not	not	PART
ftr-299	3084	50	liable	liable	ADJ
ftr-299	3084	51	as	as	ADP
ftr-299	3084	52	transferees	transferee	NOUN
ftr-299	3084	53	.	.	PUNCT
ftr-299	3085	1	the	the	DET
ftr-299	3085	2	tax	tax	NOUN
ftr-299	3085	3	court	court	NOUN
ftr-299	3085	4	did	do	AUX
ftr-299	3085	5	not	not	PART
ftr-299	3085	6	address	address	VERB
ftr-299	3085	7	federal	federal	ADJ
ftr-299	3085	8	law	law	NOUN
ftr-299	3085	9	,	,	PUNCT
ftr-299	3085	10	but	but	CCONJ
ftr-299	3085	11	concluded	conclude	VERB
ftr-299	3085	12	that	that	SCONJ
ftr-299	3085	13	372	372	NUM
ftr-299	3085	14	florida	florida	PROPN
ftr-299	3085	15	tax	tax	NOUN
ftr-299	3085	16	review	review	NOUN
ftr-299	3085	17	[	[	X
ftr-299	3085	18	vol	vol	NOUN
ftr-299	3085	19	.	.	PUNCT
ftr-299	3085	20	15:5	15:5	NUM
ftr-299	3085	21	because	because	SCONJ
ftr-299	3085	22	there	there	PRON
ftr-299	3085	23	was	be	VERB
ftr-299	3085	24	no	no	DET
ftr-299	3085	25	state	state	NOUN
ftr-299	3085	26	law	law	NOUN
ftr-299	3085	27	liability	liability	NOUN
ftr-299	3085	28	,	,	PUNCT
ftr-299	3085	29	it	it	PRON
ftr-299	3085	30	was	be	AUX
ftr-299	3085	31	immaterial	immaterial	ADJ
ftr-299	3085	32	to	to	ADP
ftr-299	3085	33	the	the	DET
ftr-299	3085	34	outcome	outcome	NOUN
ftr-299	3085	35	of	of	ADP
ftr-299	3085	36	the	the	DET
ftr-299	3085	37	case	case	NOUN
ftr-299	3085	38	if	if	SCONJ
ftr-299	3085	39	the	the	DET
ftr-299	3085	40	shareholder	shareholder	NOUN
ftr-299	3085	41	was	be	AUX
ftr-299	3085	42	a	a	DET
ftr-299	3085	43	transferee	transferee	NOUN
ftr-299	3085	44	under	under	ADP
ftr-299	3085	45	the	the	DET
ftr-299	3085	46	terms	term	NOUN
ftr-299	3085	47	of	of	ADP
ftr-299	3085	48	§	§	PROPN
ftr-299	3085	49	6901	6901	NUM
ftr-299	3085	50	.	.	PUNCT
ftr-299	3086	1	the	the	DET
ftr-299	3086	2	second	second	ADJ
ftr-299	3086	3	circuit	circuit	NOUN
ftr-299	3086	4	concluded	conclude	VERB
ftr-299	3086	5	that	that	SCONJ
ftr-299	3086	6	the	the	DET
ftr-299	3086	7	two	two	NUM
ftr-299	3086	8	prongs	prong	NOUN
ftr-299	3086	9	of	of	ADP
ftr-299	3086	10	§	§	PROPN
ftr-299	3086	11	6901	6901	NUM
ftr-299	3086	12	are	be	AUX
ftr-299	3086	13	independent	independent	ADJ
ftr-299	3086	14	and	and	CCONJ
ftr-299	3086	15	that	that	SCONJ
ftr-299	3086	16	the	the	DET
ftr-299	3086	17	tax	tax	NOUN
ftr-299	3086	18	court	court	NOUN
ftr-299	3086	19	did	do	AUX
ftr-299	3086	20	not	not	PART
ftr-299	3086	21	err	err	VERB
ftr-299	3086	22	by	by	ADP
ftr-299	3086	23	only	only	ADV
ftr-299	3086	24	addressing	address	VERB
ftr-299	3086	25	the	the	DET
ftr-299	3086	26	liability	liability	NOUN
ftr-299	3086	27	prong	prong	NOUN
ftr-299	3086	28	.	.	PUNCT
ftr-299	3087	1	section	section	NOUN
ftr-299	3087	2	6901	6901	NUM
ftr-299	3087	3	exists	exist	VERB
ftr-299	3087	4	only	only	ADV
ftr-299	3087	5	if	if	SCONJ
ftr-299	3087	6	:	:	PUNCT
ftr-299	3087	7	(	(	PUNCT
ftr-299	3087	8	1	1	X
ftr-299	3087	9	)	)	PUNCT
ftr-299	3087	10	the	the	DET
ftr-299	3087	11	party	party	NOUN
ftr-299	3087	12	is	be	AUX
ftr-299	3087	13	a	a	DET
ftr-299	3087	14	transferee	transferee	NOUN
ftr-299	3087	15	under	under	ADP
ftr-299	3087	16	§	§	PROPN
ftr-299	3087	17	6901	6901	NUM
ftr-299	3087	18	,	,	PUNCT
ftr-299	3087	19	and	and	CCONJ
ftr-299	3087	20	(	(	PUNCT
ftr-299	3087	21	2	2	X
ftr-299	3087	22	)	)	PUNCT
ftr-299	3087	23	the	the	DET
ftr-299	3087	24	party	party	NOUN
ftr-299	3087	25	is	be	AUX
ftr-299	3087	26	subject	subject	ADJ
ftr-299	3087	27	to	to	ADP
ftr-299	3087	28	liability	liability	NOUN
ftr-299	3087	29	at	at	ADP
ftr-299	3087	30	law	law	NOUN
ftr-299	3087	31	or	or	CCONJ
ftr-299	3087	32	in	in	ADP
ftr-299	3087	33	equity	equity	NOUN
ftr-299	3087	34	.	.	PUNCT
ftr-299	3088	1	federal	federal	ADJ
ftr-299	3088	2	tax	tax	NOUN
ftr-299	3088	3	law	law	NOUN
ftr-299	3088	4	controls	control	VERB
ftr-299	3088	5	the	the	DET
ftr-299	3088	6	first	first	ADJ
ftr-299	3088	7	prong	prong	NOUN
ftr-299	3088	8	,	,	PUNCT
ftr-299	3088	9	while	while	SCONJ
ftr-299	3088	10	the	the	DET
ftr-299	3088	11	second	second	ADJ
ftr-299	3088	12	prong	prong	NOUN
ftr-299	3088	13	is	be	AUX
ftr-299	3088	14	determined	determine	VERB
ftr-299	3088	15	by	by	ADP
ftr-299	3088	16	the	the	DET
ftr-299	3088	17	applicable	applicable	ADJ
ftr-299	3088	18	state	state	NOUN
ftr-299	3088	19	law	law	NOUN
ftr-299	3088	20	.	.	PUNCT
ftr-299	3089	1	if	if	SCONJ
ftr-299	3089	2	there	there	PRON
ftr-299	3089	3	was	be	VERB
ftr-299	3089	4	not	not	PART
ftr-299	3089	5	a	a	DET
ftr-299	3089	6	“	"	PUNCT
ftr-299	3089	7	conveyance	conveyance	NOUN
ftr-299	3089	8	”	"	PUNCT
ftr-299	3089	9	under	under	ADP
ftr-299	3089	10	state	state	NOUN
ftr-299	3089	11	law	law	NOUN
ftr-299	3089	12	,	,	PUNCT
ftr-299	3089	13	it	it	PRON
ftr-299	3089	14	did	do	AUX
ftr-299	3089	15	not	not	PART
ftr-299	3089	16	matter	matter	VERB
ftr-299	3089	17	whether	whether	SCONJ
ftr-299	3089	18	or	or	CCONJ
ftr-299	3089	19	not	not	PART
ftr-299	3089	20	the	the	DET
ftr-299	3089	21	selling	sell	VERB
ftr-299	3089	22	shareholder	shareholder	NOUN
ftr-299	3089	23	was	be	AUX
ftr-299	3089	24	a	a	DET
ftr-299	3089	25	“	"	PUNCT
ftr-299	3089	26	transferee	transferee	NOUN
ftr-299	3089	27	”	"	PUNCT
ftr-299	3089	28	as	as	SCONJ
ftr-299	3089	29	defined	define	VERB
ftr-299	3089	30	by	by	ADP
ftr-299	3089	31	§	§	PROPN
ftr-299	3089	32	6901(h	6901(h	PUNCT
ftr-299	3089	33	)	)	PUNCT
ftr-299	3089	34	.	.	PUNCT
ftr-299	3090	1	but	but	CCONJ
ftr-299	3090	2	then	then	ADV
ftr-299	3090	3	the	the	DET
ftr-299	3090	4	second	second	ADJ
ftr-299	3090	5	circuit	circuit	NOUN
ftr-299	3090	6	differed	differ	VERB
ftr-299	3090	7	with	with	ADP
ftr-299	3090	8	the	the	DET
ftr-299	3090	9	tax	tax	NOUN
ftr-299	3090	10	court	court	NOUN
ftr-299	3090	11	and	and	CCONJ
ftr-299	3090	12	held	hold	VERB
ftr-299	3090	13	that	that	PRON
ftr-299	3090	14	state	state	NOUN
ftr-299	3090	15	law	law	NOUN
ftr-299	3090	16	transferee	transferee	PROPN
ftr-299	3090	17	liability	liability	NOUN
ftr-299	3090	18	might	might	AUX
ftr-299	3090	19	have	have	AUX
ftr-299	3090	20	existed	exist	VERB
ftr-299	3090	21	.	.	PUNCT
ftr-299	3091	1	under	under	ADP
ftr-299	3091	2	the	the	DET
ftr-299	3091	3	nyufca	nyufca	ADJ
ftr-299	3091	4	“	"	PUNCT
ftr-299	3091	5	[	[	X
ftr-299	3091	6	i]t	i]t	X
ftr-299	3091	7	is	be	AUX
ftr-299	3091	8	well	well	ADV
ftr-299	3091	9	established	establish	VERB
ftr-299	3091	10	that	that	SCONJ
ftr-299	3091	11	multilateral	multilateral	ADJ
ftr-299	3091	12	transactions	transaction	NOUN
ftr-299	3091	13	may	may	AUX
ftr-299	3091	14	under	under	ADP
ftr-299	3091	15	appropriate	appropriate	ADJ
ftr-299	3091	16	circumstances	circumstance	NOUN
ftr-299	3091	17	be	be	AUX
ftr-299	3091	18	’	'	PUNCT
ftr-299	3091	19	collapsed	collapse	VERB
ftr-299	3091	20	’	'	PUNCT
ftr-299	3091	21	”	"	PUNCT
ftr-299	3091	22	and	and	CCONJ
ftr-299	3091	23	treated	treat	VERB
ftr-299	3091	24	as	as	ADP
ftr-299	3091	25	phases	phase	NOUN
ftr-299	3091	26	of	of	ADP
ftr-299	3091	27	a	a	DET
ftr-299	3091	28	single	single	ADJ
ftr-299	3091	29	transaction	transaction	NOUN
ftr-299	3091	30	for	for	ADP
ftr-299	3091	31	analysis	analysis	NOUN
ftr-299	3091	32	.	.	PUNCT
ftr-299	3091	33	”	"	PUNCT
ftr-299	3092	1	under	under	ADP
ftr-299	3092	2	new	new	PROPN
ftr-299	3092	3	york	york	PROPN
ftr-299	3092	4	law	law	NOUN
ftr-299	3092	5	,	,	PUNCT
ftr-299	3092	6	a	a	DET
ftr-299	3092	7	transaction	transaction	NOUN
ftr-299	3092	8	can	can	AUX
ftr-299	3092	9	be	be	AUX
ftr-299	3092	10	collapsed	collapse	VERB
ftr-299	3092	11	if	if	SCONJ
ftr-299	3092	12	(	(	PUNCT
ftr-299	3092	13	1	1	X
ftr-299	3092	14	)	)	PUNCT
ftr-299	3092	15	the	the	DET
ftr-299	3092	16	consideration	consideration	NOUN
ftr-299	3092	17	received	receive	VERB
ftr-299	3092	18	from	from	ADP
ftr-299	3092	19	the	the	DET
ftr-299	3092	20	first	first	ADJ
ftr-299	3092	21	transferee	transferee	NOUN
ftr-299	3092	22	[	[	X
ftr-299	3092	23	is	be	AUX
ftr-299	3092	24	]	]	PUNCT
ftr-299	3092	25	“	"	PUNCT
ftr-299	3092	26	reconveyed	reconveye	VERB
ftr-299	3092	27	by	by	ADP
ftr-299	3092	28	the	the	DET
ftr-299	3092	29	[	[	X
ftr-299	3092	30	party	party	NOUN
ftr-299	3092	31	owing	owe	VERB
ftr-299	3092	32	the	the	DET
ftr-299	3092	33	liability	liability	NOUN
ftr-299	3092	34	]	]	PUNCT
ftr-299	3092	35	for	for	ADP
ftr-299	3092	36	less	less	ADJ
ftr-299	3092	37	than	than	ADP
ftr-299	3092	38	fair	fair	ADJ
ftr-299	3092	39	consideration	consideration	NOUN
ftr-299	3092	40	or	or	CCONJ
ftr-299	3092	41	with	with	ADP
ftr-299	3092	42	an	an	DET
ftr-299	3092	43	actual	actual	ADJ
ftr-299	3092	44	intent	intent	NOUN
ftr-299	3092	45	to	to	PART
ftr-299	3092	46	defraud	defraud	VERB
ftr-299	3092	47	creditors	creditor	NOUN
ftr-299	3092	48	,	,	PUNCT
ftr-299	3092	49	”	"	PUNCT
ftr-299	3092	50	and	and	CCONJ
ftr-299	3092	51	“	"	PUNCT
ftr-299	3092	52	the	the	DET
ftr-299	3092	53	transferee	transferee	NOUN
ftr-299	3092	54	in	in	ADP
ftr-299	3092	55	the	the	DET
ftr-299	3092	56	leg	leg	NOUN
ftr-299	3092	57	of	of	ADP
ftr-299	3092	58	the	the	DET
ftr-299	3092	59	transaction	transaction	NOUN
ftr-299	3092	60	sought	seek	VERB
ftr-299	3092	61	to	to	PART
ftr-299	3092	62	be	be	AUX
ftr-299	3092	63	voided	void	VERB
ftr-299	3092	64	[	[	X
ftr-299	3092	65	has	have	AUX
ftr-299	3092	66	]	]	X
ftr-299	3092	67	actual	actual	ADJ
ftr-299	3092	68	or	or	CCONJ
ftr-299	3092	69	constructive	constructive	ADJ
ftr-299	3092	70	knowledge	knowledge	NOUN
ftr-299	3092	71	of	of	ADP
ftr-299	3092	72	the	the	DET
ftr-299	3092	73	entire	entire	ADJ
ftr-299	3092	74	scheme	scheme	NOUN
ftr-299	3092	75	that	that	PRON
ftr-299	3092	76	renders	render	VERB
ftr-299	3092	77	her	her	PRON
ftr-299	3092	78	exchange	exchange	NOUN
ftr-299	3092	79	with	with	ADP
ftr-299	3092	80	the	the	DET
ftr-299	3092	81	debtor	debtor	NOUN
ftr-299	3092	82	fraudulent	fraudulent	ADJ
ftr-299	3092	83	.	.	PUNCT
ftr-299	3092	84	”	"	PUNCT
ftr-299	3093	1	the	the	DET
ftr-299	3093	2	second	second	ADJ
ftr-299	3093	3	circuit	circuit	NOUN
ftr-299	3093	4	found	find	VERB
ftr-299	3093	5	that	that	SCONJ
ftr-299	3093	6	it	it	PRON
ftr-299	3093	7	was	be	AUX
ftr-299	3093	8	clear	clear	ADJ
ftr-299	3093	9	that	that	SCONJ
ftr-299	3093	10	the	the	DET
ftr-299	3093	11	first	first	ADJ
ftr-299	3093	12	element	element	NOUN
ftr-299	3093	13	had	have	AUX
ftr-299	3093	14	been	be	AUX
ftr-299	3093	15	met	meet	VERB
ftr-299	3093	16	and	and	CCONJ
ftr-299	3093	17	that	that	SCONJ
ftr-299	3093	18	the	the	DET
ftr-299	3093	19	crucial	crucial	ADJ
ftr-299	3093	20	issue	issue	NOUN
ftr-299	3093	21	was	be	AUX
ftr-299	3093	22	whether	whether	SCONJ
ftr-299	3093	23	the	the	DET
ftr-299	3093	24	shareholders	shareholder	NOUN
ftr-299	3093	25	had	have	VERB
ftr-299	3093	26	“	"	PUNCT
ftr-299	3093	27	actual	actual	ADJ
ftr-299	3093	28	or	or	CCONJ
ftr-299	3093	29	constructive	constructive	ADJ
ftr-299	3093	30	knowledge	knowledge	NOUN
ftr-299	3093	31	of	of	ADP
ftr-299	3093	32	the	the	DET
ftr-299	3093	33	entire	entire	ADJ
ftr-299	3093	34	scheme	scheme	NOUN
ftr-299	3093	35	that	that	PRON
ftr-299	3093	36	renders	render	VERB
ftr-299	3093	37	[	[	X
ftr-299	3093	38	the	the	DET
ftr-299	3093	39	]	]	X
ftr-299	3093	40	exchange	exchange	NOUN
ftr-299	3093	41	...	...	PUNCT
ftr-299	3093	42	fraudulent	fraudulent	ADJ
ftr-299	3093	43	.	.	PUNCT
ftr-299	3093	44	”	"	PUNCT
ftr-299	3094	1	in	in	ADP
ftr-299	3094	2	this	this	DET
ftr-299	3094	3	respect	respect	NOUN
ftr-299	3094	4	the	the	DET
ftr-299	3094	5	second	second	ADJ
ftr-299	3094	6	circuit	circuit	NOUN
ftr-299	3094	7	held	hold	VERB
ftr-299	3094	8	that	that	SCONJ
ftr-299	3094	9	the	the	DET
ftr-299	3094	10	shareholders	shareholder	NOUN
ftr-299	3094	11	had	have	VERB
ftr-299	3094	12	such	such	ADJ
ftr-299	3094	13	constructive	constructive	ADJ
ftr-299	3094	14	knowledge	knowledge	NOUN
ftr-299	3094	15	.	.	PUNCT
ftr-299	3095	1	[	[	X
ftr-299	3095	2	w]e	w]e	NOUN
ftr-299	3095	3	must	must	AUX
ftr-299	3095	4	now	now	ADV
ftr-299	3095	5	assess	assess	VERB
ftr-299	3095	6	whether	whether	SCONJ
ftr-299	3095	7	the	the	DET
ftr-299	3095	8	shareholders	shareholder	NOUN
ftr-299	3095	9	had	have	VERB
ftr-299	3095	10	actual	actual	ADJ
ftr-299	3095	11	or	or	CCONJ
ftr-299	3095	12	constructive	constructive	ADJ
ftr-299	3095	13	knowledge	knowledge	NOUN
ftr-299	3095	14	of	of	ADP
ftr-299	3095	15	the	the	DET
ftr-299	3095	16	entire	entire	ADJ
ftr-299	3095	17	scheme	scheme	NOUN
ftr-299	3095	18	.	.	PUNCT
ftr-299	3096	1	the	the	DET
ftr-299	3096	2	tax	tax	NOUN
ftr-299	3096	3	court	court	NOUN
ftr-299	3096	4	concluded	conclude	VERB
ftr-299	3096	5	they	they	PRON
ftr-299	3096	6	did	do	VERB
ftr-299	3096	7	not	not	PART
ftr-299	3096	8	.	.	PUNCT
ftr-299	3097	1	this	this	DET
ftr-299	3097	2	assessment	assessment	NOUN
ftr-299	3097	3	is	be	AUX
ftr-299	3097	4	a	a	DET
ftr-299	3097	5	mixed	mixed	ADJ
ftr-299	3097	6	question	question	NOUN
ftr-299	3097	7	of	of	ADP
ftr-299	3097	8	law	law	NOUN
ftr-299	3097	9	and	and	CCONJ
ftr-299	3097	10	fact	fact	NOUN
ftr-299	3097	11	,	,	PUNCT
ftr-299	3097	12	assessing	assess	VERB
ftr-299	3097	13	whether	whether	SCONJ
ftr-299	3097	14	based	base	VERB
ftr-299	3097	15	upon	upon	SCONJ
ftr-299	3097	16	the	the	DET
ftr-299	3097	17	facts	fact	NOUN
ftr-299	3097	18	as	as	SCONJ
ftr-299	3097	19	determined	determine	VERB
ftr-299	3097	20	by	by	ADP
ftr-299	3097	21	the	the	DET
ftr-299	3097	22	tax	tax	NOUN
ftr-299	3097	23	court	court	NOUN
ftr-299	3097	24	,	,	PUNCT
ftr-299	3097	25	the	the	DET
ftr-299	3097	26	shareholders	shareholder	NOUN
ftr-299	3097	27	had	have	VERB
ftr-299	3097	28	constructive	constructive	ADJ
ftr-299	3097	29	or	or	CCONJ
ftr-299	3097	30	actual	actual	ADJ
ftr-299	3097	31	knowledge	knowledge	NOUN
ftr-299	3097	32	as	as	ADP
ftr-299	3097	33	a	a	DET
ftr-299	3097	34	matter	matter	NOUN
ftr-299	3097	35	of	of	ADP
ftr-299	3097	36	law	law	NOUN
ftr-299	3097	37	.	.	PUNCT
ftr-299	3098	1	therefore	therefore	ADV
ftr-299	3098	2	,	,	PUNCT
ftr-299	3098	3	we	we	PRON
ftr-299	3098	4	review	review	VERB
ftr-299	3098	5	de	de	ADV
ftr-299	3098	6	novo	novo	PROPN
ftr-299	3098	7	the	the	DET
ftr-299	3098	8	tax	tax	NOUN
ftr-299	3098	9	court	court	NOUN
ftr-299	3098	10	’s	’s	PART
ftr-299	3098	11	determination	determination	NOUN
ftr-299	3098	12	that	that	SCONJ
ftr-299	3098	13	the	the	DET
ftr-299	3098	14	shareholders	shareholder	NOUN
ftr-299	3098	15	did	do	AUX
ftr-299	3098	16	not	not	PART
ftr-299	3098	17	have	have	AUX
ftr-299	3098	18	constructive	constructive	ADJ
ftr-299	3098	19	knowledge	knowledge	NOUN
ftr-299	3098	20	,	,	PUNCT
ftr-299	3098	21	but	but	CCONJ
ftr-299	3098	22	review	review	NOUN
ftr-299	3098	23	for	for	ADP
ftr-299	3098	24	clear	clear	ADJ
ftr-299	3098	25	error	error	NOUN
ftr-299	3098	26	the	the	DET
ftr-299	3098	27	factual	factual	ADJ
ftr-299	3098	28	findings	finding	NOUN
ftr-299	3098	29	that	that	PRON
ftr-299	3098	30	underpin	underpin	VERB
ftr-299	3098	31	the	the	DET
ftr-299	3098	32	determination	determination	NOUN
ftr-299	3098	33	.	.	PUNCT
ftr-299	3099	1	concluding	conclude	VERB
ftr-299	3099	2	that	that	SCONJ
ftr-299	3099	3	a	a	DET
ftr-299	3099	4	party	party	NOUN
ftr-299	3099	5	had	have	VERB
ftr-299	3099	6	constructive	constructive	ADJ
ftr-299	3099	7	knowledge	knowledge	NOUN
ftr-299	3099	8	does	do	AUX
ftr-299	3099	9	not	not	PART
ftr-299	3099	10	require	require	VERB
ftr-299	3099	11	a	a	DET
ftr-299	3099	12	showing	showing	NOUN
ftr-299	3099	13	that	that	SCONJ
ftr-299	3099	14	the	the	DET
ftr-299	3099	15	party	party	NOUN
ftr-299	3099	16	had	have	AUX
ftr-299	3099	17	actual	actual	ADJ
ftr-299	3099	18	knowledge	knowledge	NOUN
ftr-299	3099	19	of	of	ADP
ftr-299	3099	20	a	a	DET
ftr-299	3099	21	scheme	scheme	NOUN
ftr-299	3099	22	;	;	PUNCT
ftr-299	3099	23	rather	rather	ADV
ftr-299	3099	24	,	,	PUNCT
ftr-299	3099	25	it	it	PRON
ftr-299	3099	26	is	be	AUX
ftr-299	3099	27	sufficient	sufficient	ADJ
ftr-299	3099	28	if	if	SCONJ
ftr-299	3099	29	,	,	PUNCT
ftr-299	3099	30	based	base	VERB
ftr-299	3099	31	upon	upon	SCONJ
ftr-299	3099	32	the	the	DET
ftr-299	3099	33	surrounding	surround	VERB
ftr-299	3099	34	circumstances	circumstance	NOUN
ftr-299	3099	35	,	,	PUNCT
ftr-299	3099	36	they	they	PRON
ftr-299	3099	37	“	"	PUNCT
ftr-299	3099	38	should	should	AUX
ftr-299	3099	39	have	have	AUX
ftr-299	3099	40	known	know	VERB
ftr-299	3099	41	”	"	PUNCT
ftr-299	3099	42	about	about	ADP
ftr-299	3099	43	the	the	DET
ftr-299	3099	44	entire	entire	ADJ
ftr-299	3099	45	scheme	scheme	NOUN
ftr-299	3099	46	.	.	PUNCT
ftr-299	3100	1	hbe	hbe	AUX
ftr-299	3100	2	leasing	lease	VERB
ftr-299	3100	3	,	,	PUNCT
ftr-299	3100	4	48	48	NUM
ftr-299	3100	5	f.3d	f.3d	NUM
ftr-299	3100	6	at	at	ADP
ftr-299	3100	7	636	636	NUM
ftr-299	3100	8	(	(	PUNCT
ftr-299	3100	9	internal	internal	ADJ
ftr-299	3100	10	quotation	quotation	NOUN
ftr-299	3100	11	marks	mark	NOUN
ftr-299	3100	12	omitted	omit	VERB
ftr-299	3100	13	)	)	PUNCT
ftr-299	3100	14	.	.	PUNCT
ftr-299	3101	1	constructive	constructive	ADJ
ftr-299	3101	2	knowledge	knowledge	NOUN
ftr-299	3101	3	in	in	ADP
ftr-299	3101	4	this	this	DET
ftr-299	3101	5	context	context	NOUN
ftr-299	3101	6	also	also	ADV
ftr-299	3101	7	includes	include	VERB
ftr-299	3101	8	“	"	PUNCT
ftr-299	3101	9	inquiry	inquiry	NOUN
ftr-299	3101	10	knowledge”—that	knowledge”—that	PUNCT
ftr-299	3101	11	is	be	AUX
ftr-299	3101	12	,	,	PUNCT
ftr-299	3101	13	where	where	SCONJ
ftr-299	3101	14	transferees	transferee	NOUN
ftr-299	3101	15	“	"	PUNCT
ftr-299	3101	16	were	be	AUX
ftr-299	3101	17	aware	aware	ADJ
ftr-299	3101	18	of	of	ADP
ftr-299	3101	19	circumstances	circumstance	NOUN
ftr-299	3101	20	that	that	PRON
ftr-299	3101	21	should	should	AUX
ftr-299	3101	22	2014	2014	NUM
ftr-299	3101	23	]	]	PUNCT
ftr-299	3101	24	recent	recent	ADJ
ftr-299	3101	25	developments	development	NOUN
ftr-299	3101	26	in	in	ADP
ftr-299	3101	27	federal	federal	ADJ
ftr-299	3101	28	income	income	NOUN
ftr-299	3101	29	taxation	taxation	NOUN
ftr-299	3101	30	373	373	NUM
ftr-299	3101	31	have	have	AUX
ftr-299	3101	32	led	lead	VERB
ftr-299	3101	33	them	they	PRON
ftr-299	3101	34	to	to	PART
ftr-299	3101	35	inquire	inquire	VERB
ftr-299	3101	36	further	far	ADV
ftr-299	3101	37	into	into	ADP
ftr-299	3101	38	the	the	DET
ftr-299	3101	39	circumstances	circumstance	NOUN
ftr-299	3101	40	of	of	ADP
ftr-299	3101	41	the	the	DET
ftr-299	3101	42	transaction	transaction	NOUN
ftr-299	3101	43	,	,	PUNCT
ftr-299	3101	44	but	but	CCONJ
ftr-299	3101	45	...	...	PUNCT
ftr-299	3101	46	failed	fail	VERB
ftr-299	3101	47	to	to	PART
ftr-299	3101	48	make	make	VERB
ftr-299	3101	49	such	such	ADJ
ftr-299	3101	50	inquiry	inquiry	NOUN
ftr-299	3101	51	.	.	PUNCT
ftr-299	3101	52	.	.	PUNCT
ftr-299	3101	53	.	.	PUNCT
ftr-299	3101	54	.	.	PUNCT
ftr-299	3102	1	the	the	DET
ftr-299	3102	2	tax	tax	NOUN
ftr-299	3102	3	court	court	NOUN
ftr-299	3102	4	did	do	AUX
ftr-299	3102	5	not	not	PART
ftr-299	3102	6	sufficiently	sufficiently	ADV
ftr-299	3102	7	address	address	VERB
ftr-299	3102	8	the	the	DET
ftr-299	3102	9	totality	totality	NOUN
ftr-299	3102	10	of	of	ADP
ftr-299	3102	11	the	the	DET
ftr-299	3102	12	circumstances	circumstance	NOUN
ftr-299	3102	13	from	from	ADP
ftr-299	3102	14	all	all	PRON
ftr-299	3102	15	of	of	ADP
ftr-299	3102	16	the	the	DET
ftr-299	3102	17	facts	fact	NOUN
ftr-299	3102	18	,	,	PUNCT
ftr-299	3102	19	which	which	PRON
ftr-299	3102	20	that	that	DET
ftr-299	3102	21	court	court	NOUN
ftr-299	3102	22	had	have	AUX
ftr-299	3102	23	already	already	ADV
ftr-299	3102	24	laid	lay	VERB
ftr-299	3102	25	out	out	ADP
ftr-299	3102	26	itself	itself	PRON
ftr-299	3102	27	.	.	PUNCT
ftr-299	3102	28	...	...	PUNCT
ftr-299	3103	1	[	[	X
ftr-299	3103	2	i]t	i]t	NOUN
ftr-299	3103	3	is	be	AUX
ftr-299	3103	4	of	of	ADP
ftr-299	3103	5	great	great	ADJ
ftr-299	3103	6	import	import	NOUN
ftr-299	3103	7	that	that	SCONJ
ftr-299	3103	8	the	the	DET
ftr-299	3103	9	shareholders	shareholder	NOUN
ftr-299	3103	10	recognized	recognize	VERB
ftr-299	3103	11	the	the	DET
ftr-299	3103	12	“	"	PUNCT
ftr-299	3103	13	problem	problem	NOUN
ftr-299	3103	14	”	"	PUNCT
ftr-299	3103	15	of	of	ADP
ftr-299	3103	16	the	the	DET
ftr-299	3103	17	tax	tax	NOUN
ftr-299	3103	18	liability	liability	NOUN
ftr-299	3103	19	arising	arise	VERB
ftr-299	3103	20	from	from	ADP
ftr-299	3103	21	the	the	DET
ftr-299	3103	22	built	build	VERB
ftr-299	3103	23	-	-	PUNCT
ftr-299	3103	24	in	in	ADP
ftr-299	3103	25	gains	gain	NOUN
ftr-299	3103	26	on	on	ADP
ftr-299	3103	27	the	the	DET
ftr-299	3103	28	assets	asset	NOUN
ftr-299	3103	29	...	...	PUNCT
ftr-299	3103	30	.	.	PUNCT
ftr-299	3104	1	the	the	DET
ftr-299	3104	2	shareholders	shareholder	NOUN
ftr-299	3104	3	specifically	specifically	ADV
ftr-299	3104	4	sought	seek	VERB
ftr-299	3104	5	out	out	ADP
ftr-299	3104	6	parties	party	NOUN
ftr-299	3104	7	that	that	PRON
ftr-299	3104	8	could	could	AUX
ftr-299	3104	9	help	help	VERB
ftr-299	3104	10	them	they	PRON
ftr-299	3104	11	avoid	avoid	VERB
ftr-299	3104	12	the	the	DET
ftr-299	3104	13	tax	tax	NOUN
ftr-299	3104	14	liability	liability	NOUN
ftr-299	3104	15	inherent	inherent	ADJ
ftr-299	3104	16	in	in	ADP
ftr-299	3104	17	a	a	DET
ftr-299	3104	18	c	c	PROPN
ftr-299	3104	19	corp	corp	PROPN
ftr-299	3104	20	holding	hold	VERB
ftr-299	3104	21	appreciated	appreciated	ADJ
ftr-299	3104	22	assets	asset	NOUN
ftr-299	3104	23	.	.	PUNCT
ftr-299	3104	24	...	...	PUNCT
ftr-299	3105	1	the	the	DET
ftr-299	3105	2	parties	party	NOUN
ftr-299	3105	3	to	to	ADP
ftr-299	3105	4	this	this	DET
ftr-299	3105	5	transaction	transaction	NOUN
ftr-299	3105	6	were	be	AUX
ftr-299	3105	7	extremely	extremely	ADV
ftr-299	3105	8	sophisticated	sophisticated	ADJ
ftr-299	3105	9	actors	actor	NOUN
ftr-299	3105	10	,	,	PUNCT
ftr-299	3105	11	deploying	deploy	VERB
ftr-299	3105	12	a	a	DET
ftr-299	3105	13	stable	stable	NOUN
ftr-299	3105	14	of	of	ADP
ftr-299	3105	15	tax	tax	NOUN
ftr-299	3105	16	attorneys	attorney	NOUN
ftr-299	3105	17	from	from	ADP
ftr-299	3105	18	two	two	NUM
ftr-299	3105	19	different	different	ADJ
ftr-299	3105	20	firms	firm	NOUN
ftr-299	3105	21	in	in	ADP
ftr-299	3105	22	order	order	NOUN
ftr-299	3105	23	to	to	PART
ftr-299	3105	24	limit	limit	VERB
ftr-299	3105	25	their	their	PRON
ftr-299	3105	26	tax	tax	NOUN
ftr-299	3105	27	liabilities	liability	NOUN
ftr-299	3105	28	.	.	PUNCT
ftr-299	3106	1	...	...	PUNCT
ftr-299	3106	2	considering	consider	VERB
ftr-299	3106	3	their	their	PRON
ftr-299	3106	4	sophistication	sophistication	NOUN
ftr-299	3106	5	,	,	PUNCT
ftr-299	3106	6	their	their	PRON
ftr-299	3106	7	negotiations	negotiation	NOUN
ftr-299	3106	8	with	with	ADP
ftr-299	3106	9	multiple	multiple	ADJ
ftr-299	3106	10	partners	partner	NOUN
ftr-299	3106	11	to	to	PART
ftr-299	3106	12	structure	structure	VERB
ftr-299	3106	13	the	the	DET
ftr-299	3106	14	deal	deal	NOUN
ftr-299	3106	15	,	,	PUNCT
ftr-299	3106	16	their	their	PRON
ftr-299	3106	17	recognition	recognition	NOUN
ftr-299	3106	18	of	of	ADP
ftr-299	3106	19	the	the	DET
ftr-299	3106	20	fact	fact	NOUN
ftr-299	3106	21	that	that	SCONJ
ftr-299	3106	22	the	the	DET
ftr-299	3106	23	amount	amount	NOUN
ftr-299	3106	24	of	of	ADP
ftr-299	3106	25	money	money	NOUN
ftr-299	3106	26	they	they	PRON
ftr-299	3106	27	would	would	AUX
ftr-299	3106	28	ultimately	ultimately	ADV
ftr-299	3106	29	receive	receive	VERB
ftr-299	3106	30	for	for	ADP
ftr-299	3106	31	an	an	DET
ftr-299	3106	32	asset	asset	NOUN
ftr-299	3106	33	or	or	CCONJ
ftr-299	3106	34	stock	stock	NOUN
ftr-299	3106	35	sale	sale	NOUN
ftr-299	3106	36	would	would	AUX
ftr-299	3106	37	be	be	AUX
ftr-299	3106	38	reduced	reduce	VERB
ftr-299	3106	39	based	base	VERB
ftr-299	3106	40	on	on	ADP
ftr-299	3106	41	the	the	DET
ftr-299	3106	42	need	need	NOUN
ftr-299	3106	43	to	to	PART
ftr-299	3106	44	pay	pay	VERB
ftr-299	3106	45	the	the	DET
ftr-299	3106	46	c	c	PROPN
ftr-299	3106	47	corp	corp	PROPN
ftr-299	3106	48	tax	tax	PROPN
ftr-299	3106	49	liability	liability	NOUN
ftr-299	3106	50	,	,	PUNCT
ftr-299	3106	51	and	and	CCONJ
ftr-299	3106	52	the	the	DET
ftr-299	3106	53	huge	huge	ADJ
ftr-299	3106	54	amount	amount	NOUN
ftr-299	3106	55	of	of	ADP
ftr-299	3106	56	money	money	NOUN
ftr-299	3106	57	involved	involve	VERB
ftr-299	3106	58	,	,	PUNCT
ftr-299	3106	59	among	among	ADP
ftr-299	3106	60	other	other	ADJ
ftr-299	3106	61	things	thing	NOUN
ftr-299	3106	62	,	,	PUNCT
ftr-299	3106	63	it	it	PRON
ftr-299	3106	64	is	be	AUX
ftr-299	3106	65	obvious	obvious	ADJ
ftr-299	3106	66	that	that	SCONJ
ftr-299	3106	67	the	the	DET
ftr-299	3106	68	parties	party	NOUN
ftr-299	3106	69	knew	know	VERB
ftr-299	3106	70	,	,	PUNCT
ftr-299	3106	71	or	or	CCONJ
ftr-299	3106	72	at	at	ADP
ftr-299	3106	73	least	least	ADJ
ftr-299	3106	74	should	should	AUX
ftr-299	3106	75	have	have	AUX
ftr-299	3106	76	known	know	VERB
ftr-299	3106	77	but	but	CCONJ
ftr-299	3106	78	for	for	ADP
ftr-299	3106	79	active	active	ADJ
ftr-299	3106	80	avoidance	avoidance	NOUN
ftr-299	3106	81	,	,	PUNCT
ftr-299	3106	82	that	that	SCONJ
ftr-299	3106	83	the	the	DET
ftr-299	3106	84	entire	entire	ADJ
ftr-299	3106	85	scheme	scheme	NOUN
ftr-299	3106	86	was	be	AUX
ftr-299	3106	87	fraudulent	fraudulent	ADJ
ftr-299	3106	88	and	and	CCONJ
ftr-299	3106	89	would	would	AUX
ftr-299	3106	90	have	have	AUX
ftr-299	3106	91	left	leave	VERB
ftr-299	3106	92	double	double	ADJ
ftr-299	3106	93	d	d	NOUN
ftr-299	3106	94	unable	unable	ADJ
ftr-299	3106	95	to	to	PART
ftr-299	3106	96	pay	pay	VERB
ftr-299	3106	97	its	its	PRON
ftr-299	3106	98	tax	tax	NOUN
ftr-299	3106	99	liability	liability	NOUN
ftr-299	3106	100	.	.	PUNCT
ftr-299	3106	101	.	.	PUNCT
ftr-299	3106	102	.	.	PUNCT
ftr-299	3107	1	.	.	PUNCT
ftr-299	3108	1	to	to	PART
ftr-299	3108	2	conclude	conclude	VERB
ftr-299	3108	3	that	that	SCONJ
ftr-299	3108	4	these	these	DET
ftr-299	3108	5	circumstances	circumstance	NOUN
ftr-299	3108	6	did	do	AUX
ftr-299	3108	7	not	not	PART
ftr-299	3108	8	constitute	constitute	VERB
ftr-299	3108	9	constructive	constructive	ADJ
ftr-299	3108	10	knowledge	knowledge	NOUN
ftr-299	3108	11	would	would	AUX
ftr-299	3108	12	do	do	VERB
ftr-299	3108	13	away	away	ADV
ftr-299	3108	14	with	with	ADP
ftr-299	3108	15	the	the	DET
ftr-299	3108	16	distinction	distinction	NOUN
ftr-299	3108	17	between	between	ADP
ftr-299	3108	18	actual	actual	ADJ
ftr-299	3108	19	and	and	CCONJ
ftr-299	3108	20	constructive	constructive	ADJ
ftr-299	3108	21	knowledge	knowledge	NOUN
ftr-299	3108	22	,	,	PUNCT
ftr-299	3108	23	and	and	CCONJ
ftr-299	3108	24	,	,	PUNCT
ftr-299	3108	25	at	at	ADP
ftr-299	3108	26	times	time	NOUN
ftr-299	3108	27	,	,	PUNCT
ftr-299	3108	28	the	the	DET
ftr-299	3108	29	tax	tax	NOUN
ftr-299	3108	30	court	court	NOUN
ftr-299	3108	31	’s	’s	PART
ftr-299	3108	32	opinion	opinion	NOUN
ftr-299	3108	33	seems	seem	VERB
ftr-299	3108	34	to	to	PART
ftr-299	3108	35	directly	directly	ADV
ftr-299	3108	36	make	make	VERB
ftr-299	3108	37	this	this	DET
ftr-299	3108	38	mistake	mistake	NOUN
ftr-299	3108	39	.	.	PUNCT
ftr-299	3109	1	the	the	DET
ftr-299	3109	2	facts	fact	NOUN
ftr-299	3109	3	in	in	ADP
ftr-299	3109	4	this	this	DET
ftr-299	3109	5	case	case	NOUN
ftr-299	3109	6	strongly	strongly	ADV
ftr-299	3109	7	suggest	suggest	VERB
ftr-299	3109	8	that	that	SCONJ
ftr-299	3109	9	the	the	DET
ftr-299	3109	10	parties	party	NOUN
ftr-299	3109	11	actually	actually	ADV
ftr-299	3109	12	knew	know	VERB
ftr-299	3109	13	that	that	SCONJ
ftr-299	3109	14	tax	tax	NOUN
ftr-299	3109	15	liability	liability	NOUN
ftr-299	3109	16	would	would	AUX
ftr-299	3109	17	be	be	AUX
ftr-299	3109	18	illegitimately	illegitimately	ADV
ftr-299	3109	19	avoided	avoid	VERB
ftr-299	3109	20	,	,	PUNCT
ftr-299	3109	21	and	and	CCONJ
ftr-299	3109	22	in	in	ADP
ftr-299	3109	23	any	any	DET
ftr-299	3109	24	event	event	NOUN
ftr-299	3109	25	,	,	PUNCT
ftr-299	3109	26	as	as	ADP
ftr-299	3109	27	a	a	DET
ftr-299	3109	28	matter	matter	NOUN
ftr-299	3109	29	of	of	ADP
ftr-299	3109	30	law	law	NOUN
ftr-299	3109	31	,	,	PUNCT
ftr-299	3109	32	plainly	plainly	ADV
ftr-299	3109	33	demonstrate	demonstrate	VERB
ftr-299	3109	34	that	that	SCONJ
ftr-299	3109	35	the	the	DET
ftr-299	3109	36	parties	party	NOUN
ftr-299	3109	37	“	"	PUNCT
ftr-299	3109	38	should	should	AUX
ftr-299	3109	39	have	have	AUX
ftr-299	3109	40	known	know	VERB
ftr-299	3109	41	”	"	PUNCT
ftr-299	3109	42	that	that	SCONJ
ftr-299	3109	43	this	this	PRON
ftr-299	3109	44	was	be	AUX
ftr-299	3109	45	a	a	DET
ftr-299	3109	46	fraudulent	fraudulent	ADJ
ftr-299	3109	47	scheme	scheme	NOUN
ftr-299	3109	48	,	,	PUNCT
ftr-299	3109	49	designed	design	VERB
ftr-299	3109	50	to	to	PART
ftr-299	3109	51	let	let	VERB
ftr-299	3109	52	both	both	DET
ftr-299	3109	53	buyer	buyer	NOUN
ftr-299	3109	54	of	of	ADP
ftr-299	3109	55	the	the	DET
ftr-299	3109	56	assets	asset	NOUN
ftr-299	3109	57	and	and	CCONJ
ftr-299	3109	58	seller	seller	NOUN
ftr-299	3109	59	of	of	ADP
ftr-299	3109	60	the	the	DET
ftr-299	3109	61	stock	stock	NOUN
ftr-299	3109	62	avoid	avoid	VERB
ftr-299	3109	63	the	the	DET
ftr-299	3109	64	tax	tax	NOUN
ftr-299	3109	65	liability	liability	NOUN
ftr-299	3109	66	inherent	inherent	ADJ
ftr-299	3109	67	in	in	ADP
ftr-299	3109	68	a	a	DET
ftr-299	3109	69	c	c	PROPN
ftr-299	3109	70	corp	corp	PROPN
ftr-299	3109	71	holding	hold	VERB
ftr-299	3109	72	appreciated	appreciated	ADJ
ftr-299	3109	73	assets	asset	NOUN
ftr-299	3109	74	and	and	CCONJ
ftr-299	3109	75	leave	leave	VERB
ftr-299	3109	76	the	the	DET
ftr-299	3109	77	former	former	ADJ
ftr-299	3109	78	shell	shell	NOUN
ftr-299	3109	79	of	of	ADP
ftr-299	3109	80	the	the	DET
ftr-299	3109	81	corporation	corporation	NOUN
ftr-299	3109	82	,	,	PUNCT
ftr-299	3109	83	now	now	ADV
ftr-299	3109	84	held	hold	VERB
ftr-299	3109	85	by	by	ADP
ftr-299	3109	86	a	a	DET
ftr-299	3109	87	midco	midco	ADJ
ftr-299	3109	88	,	,	PUNCT
ftr-299	3109	89	without	without	SCONJ
ftr-299	3109	90	assets	asset	NOUN
ftr-299	3109	91	to	to	PART
ftr-299	3109	92	satisfy	satisfy	VERB
ftr-299	3109	93	that	that	DET
ftr-299	3109	94	liability	liability	NOUN
ftr-299	3109	95	.	.	PUNCT
ftr-299	3109	96			PUNCT
ftr-299	3110	1	because	because	SCONJ
ftr-299	3110	2	the	the	DET
ftr-299	3110	3	tax	tax	NOUN
ftr-299	3110	4	court	court	NOUN
ftr-299	3110	5	had	have	AUX
ftr-299	3110	6	determined	determine	VERB
ftr-299	3110	7	that	that	SCONJ
ftr-299	3110	8	there	there	PRON
ftr-299	3110	9	was	be	VERB
ftr-299	3110	10	no	no	DET
ftr-299	3110	11	state	state	NOUN
ftr-299	3110	12	law	law	NOUN
ftr-299	3110	13	liability	liability	NOUN
ftr-299	3110	14	,	,	PUNCT
ftr-299	3110	15	it	it	PRON
ftr-299	3110	16	did	do	AUX
ftr-299	3110	17	not	not	PART
ftr-299	3110	18	consider	consider	VERB
ftr-299	3110	19	the	the	DET
ftr-299	3110	20	other	other	ADJ
ftr-299	3110	21	questions	question	NOUN
ftr-299	3110	22	determinative	determinative	ADJ
ftr-299	3110	23	to	to	ADP
ftr-299	3110	24	the	the	DET
ftr-299	3110	25	case	case	NOUN
ftr-299	3110	26	.	.	PUNCT
ftr-299	3111	1	accordingly	accordingly	ADV
ftr-299	3111	2	,	,	PUNCT
ftr-299	3111	3	the	the	DET
ftr-299	3111	4	second	second	ADJ
ftr-299	3111	5	circuit	circuit	NOUN
ftr-299	3111	6	remanded	remand	VERB
ftr-299	3111	7	to	to	ADP
ftr-299	3111	8	the	the	DET
ftr-299	3111	9	tax	tax	NOUN
ftr-299	3111	10	court	court	NOUN
ftr-299	3111	11	to	to	PART
ftr-299	3111	12	determine	determine	VERB
ftr-299	3111	13	whether	whether	SCONJ
ftr-299	3111	14	the	the	DET
ftr-299	3111	15	shareholders	shareholder	NOUN
ftr-299	3111	16	were	be	AUX
ftr-299	3111	17	transferees	transferee	NOUN
ftr-299	3111	18	under	under	ADP
ftr-299	3111	19	§	§	PROPN
ftr-299	3111	20	6901	6901	NUM
ftr-299	3111	21	and	and	CCONJ
ftr-299	3111	22	to	to	PART
ftr-299	3111	23	resolve	resolve	VERB
ftr-299	3111	24	other	other	ADJ
ftr-299	3111	25	procedural	procedural	ADJ
ftr-299	3111	26	issues	issue	NOUN
ftr-299	3111	27	.	.	PUNCT
ftr-299	3112	1	4	4	X
ftr-299	3112	2	.	.	NOUN
ftr-299	3112	3	welfare	welfare	NOUN
ftr-299	3112	4	for	for	ADP
ftr-299	3112	5	tax	tax	NOUN
ftr-299	3112	6	litigators	litigator	NOUN
ftr-299	3112	7	—	—	PUNCT
ftr-299	3112	8	another	another	DET
ftr-299	3112	9	generic	generic	ADJ
ftr-299	3112	10	tax	tax	NOUN
ftr-299	3112	11	shelter	shelter	NOUN
ftr-299	3112	12	litigated	litigate	VERB
ftr-299	3112	13	to	to	ADP
ftr-299	3112	14	the	the	DET
ftr-299	3112	15	bitter	bitter	ADJ
ftr-299	3112	16	end	end	NOUN
ftr-299	3112	17	.	.	PUNCT
ftr-299	3113	1	nevada	nevada	PROPN
ftr-299	3113	2	partners	partners	PROPN
ftr-299	3113	3	fund	fund	PROPN
ftr-299	3113	4	,	,	PUNCT
ftr-299	3113	5	l.l.c	l.l.c	NOUN
ftr-299	3113	6	.	.	PUNCT
ftr-299	3114	1	v.	v.	PROPN
ftr-299	3114	2	united	united	PROPN
ftr-299	3114	3	states	states	PROPN
ftr-299	3114	4	,	,	PUNCT
ftr-299	3114	5	720	720	NUM
ftr-299	3114	6	f.3d	f.3d	NUM
ftr-299	3114	7	594	594	NUM
ftr-299	3114	8	(	(	PUNCT
ftr-299	3114	9	5th	5th	ADJ
ftr-299	3114	10	cir	cir	NOUN
ftr-299	3114	11	.	.	PUNCT
ftr-299	3115	1	6/24/13	6/24/13	NUM
ftr-299	3115	2	)	)	PUNCT
ftr-299	3115	3	,	,	PUNCT
ftr-299	3115	4	vacated	vacate	VERB
ftr-299	3115	5	and	and	CCONJ
ftr-299	3115	6	remanded	remand	VERB
ftr-299	3115	7	for	for	ADP
ftr-299	3115	8	374	374	NUM
ftr-299	3115	9	florida	florida	PROPN
ftr-299	3115	10	tax	tax	NOUN
ftr-299	3115	11	review	review	NOUN
ftr-299	3116	1	[	[	X
ftr-299	3116	2	vol	vol	NOUN
ftr-299	3116	3	.	.	PUNCT
ftr-299	3117	1	15:5	15:5	NUM
ftr-299	3117	2	reconsideration	reconsideration	NOUN
ftr-299	3117	3	,	,	PUNCT
ftr-299	3117	4	134	134	NUM
ftr-299	3117	5	s.	s.	PROPN
ftr-299	3117	6	ct	ct	PROPN
ftr-299	3117	7	.	.	PROPN
ftr-299	3118	1	903	903	NUM
ftr-299	3118	2	(	(	PUNCT
ftr-299	3118	3	2014	2014	NUM
ftr-299	3118	4	)	)	PUNCT
ftr-299	3118	5	.	.	PUNCT
ftr-299	3119	1	the	the	DET
ftr-299	3119	2	fifth	fifth	ADJ
ftr-299	3119	3	circuit	circuit	NOUN
ftr-299	3119	4	in	in	ADP
ftr-299	3119	5	an	an	DET
ftr-299	3119	6	opinion	opinion	NOUN
ftr-299	3119	7	by	by	ADP
ftr-299	3119	8	judge	judge	PROPN
ftr-299	3119	9	dennis	dennis	PROPN
ftr-299	3119	10	,	,	PUNCT
ftr-299	3119	11	affirmed	affirm	VERB
ftr-299	3119	12	a	a	DET
ftr-299	3119	13	district	district	NOUN
ftr-299	3119	14	court	court	NOUN
ftr-299	3119	15	decision	decision	NOUN
ftr-299	3119	16	,	,	PUNCT
ftr-299	3119	17	714	714	NUM
ftr-299	3119	18	f.	f.	PROPN
ftr-299	3119	19	supp	supp	PROPN
ftr-299	3119	20	.	.	PUNCT
ftr-299	3120	1	2d	2d	NOUN
ftr-299	3120	2	598	598	NUM
ftr-299	3120	3	(	(	PUNCT
ftr-299	3120	4	s.d	s.d	PROPN
ftr-299	3120	5	.	.	PROPN
ftr-299	3120	6	miss	miss	PROPN
ftr-299	3120	7	.	.	PUNCT
ftr-299	3121	1	2010	2010	NUM
ftr-299	3121	2	)	)	PUNCT
ftr-299	3121	3	,	,	PUNCT
ftr-299	3121	4	denying	deny	VERB
ftr-299	3121	5	the	the	DET
ftr-299	3121	6	taxpayer	taxpayer	NOUN
ftr-299	3121	7	’s	’s	PART
ftr-299	3121	8	deduction	deduction	NOUN
ftr-299	3121	9	for	for	ADP
ftr-299	3121	10	losses	loss	NOUN
ftr-299	3121	11	purportedly	purportedly	ADV
ftr-299	3121	12	generated	generate	VERB
ftr-299	3121	13	by	by	ADP
ftr-299	3121	14	a	a	DET
ftr-299	3121	15	kpmg	kpmg	PROPN
ftr-299	3121	16	focus	focus	NOUN
ftr-299	3121	17	tax	tax	NOUN
ftr-299	3121	18	shelter	shelter	NOUN
ftr-299	3121	19	transaction	transaction	NOUN
ftr-299	3121	20	.	.	PUNCT
ftr-299	3122	1	the	the	DET
ftr-299	3122	2	shelter	shelter	NOUN
ftr-299	3122	3	involved	involve	VERB
ftr-299	3122	4	three	three	NUM
ftr-299	3122	5	tiers	tier	NOUN
ftr-299	3122	6	of	of	ADP
ftr-299	3122	7	partnerships	partnership	NOUN
ftr-299	3122	8	and	and	CCONJ
ftr-299	3122	9	foreign	foreign	ADJ
ftr-299	3122	10	currency	currency	NOUN
ftr-299	3122	11	transaction	transaction	NOUN
ftr-299	3122	12	straddles	straddle	VERB
ftr-299	3122	13	that	that	PRON
ftr-299	3122	14	produced	produce	VERB
ftr-299	3122	15	offsetting	offset	VERB
ftr-299	3122	16	economic	economic	ADJ
ftr-299	3122	17	gains	gain	NOUN
ftr-299	3122	18	and	and	CCONJ
ftr-299	3122	19	losses	loss	NOUN
ftr-299	3122	20	.	.	PUNCT
ftr-299	3123	1	a	a	DET
ftr-299	3123	2	transitory	transitory	ADJ
ftr-299	3123	3	partner	partner	NOUN
ftr-299	3123	4	would	would	AUX
ftr-299	3123	5	recognize	recognize	VERB
ftr-299	3123	6	the	the	DET
ftr-299	3123	7	gains	gain	NOUN
ftr-299	3123	8	while	while	SCONJ
ftr-299	3123	9	the	the	DET
ftr-299	3123	10	taxpayer	taxpayer	NOUN
ftr-299	3123	11	would	would	AUX
ftr-299	3123	12	recognize	recognize	VERB
ftr-299	3123	13	the	the	DET
ftr-299	3123	14	losses	loss	NOUN
ftr-299	3123	15	through	through	ADP
ftr-299	3123	16	an	an	DET
ftr-299	3123	17	inflated	inflated	ADJ
ftr-299	3123	18	partnership	partnership	NOUN
ftr-299	3123	19	basis	basis	NOUN
ftr-299	3123	20	.	.	PUNCT
ftr-299	3124	1	the	the	DET
ftr-299	3124	2	transaction	transaction	NOUN
ftr-299	3124	3	was	be	AUX
ftr-299	3124	4	substantially	substantially	ADV
ftr-299	3124	5	similar	similar	ADJ
ftr-299	3124	6	to	to	ADP
ftr-299	3124	7	the	the	DET
ftr-299	3124	8	listed	list	VERB
ftr-299	3124	9	transaction	transaction	NOUN
ftr-299	3124	10	described	describe	VERB
ftr-299	3124	11	in	in	ADP
ftr-299	3124	12	notice	notice	NOUN
ftr-299	3124	13	2000	2000	NUM
ftr-299	3124	14	-	-	SYM
ftr-299	3124	15	44	44	NUM
ftr-299	3124	16	,	,	PUNCT
ftr-299	3124	17	2000	2000	NUM
ftr-299	3124	18	-	-	SYM
ftr-299	3124	19	2	2	NUM
ftr-299	3124	20	c.b	c.b	PROPN
ftr-299	3124	21	.	.	PROPN
ftr-299	3124	22	255	255	NUM
ftr-299	3124	23	.	.	PUNCT
ftr-299	3125	1	the	the	DET
ftr-299	3125	2	court	court	NOUN
ftr-299	3125	3	of	of	ADP
ftr-299	3125	4	appeals	appeals	PROPN
ftr-299	3125	5	concluded	conclude	VERB
ftr-299	3125	6	that	that	SCONJ
ftr-299	3125	7	the	the	DET
ftr-299	3125	8	district	district	NOUN
ftr-299	3125	9	court	court	NOUN
ftr-299	3125	10	“	"	PUNCT
ftr-299	3125	11	did	do	AUX
ftr-299	3125	12	not	not	PART
ftr-299	3125	13	err	err	VERB
ftr-299	3125	14	legally	legally	ADV
ftr-299	3125	15	or	or	CCONJ
ftr-299	3125	16	factually	factually	ADV
ftr-299	3125	17	in	in	ADP
ftr-299	3125	18	determining	determine	VERB
ftr-299	3125	19	that	that	SCONJ
ftr-299	3125	20	the	the	DET
ftr-299	3125	21	partnerships	partnership	NOUN
ftr-299	3125	22	failed	fail	VERB
ftr-299	3125	23	to	to	PART
ftr-299	3125	24	meet	meet	VERB
ftr-299	3125	25	their	their	PRON
ftr-299	3125	26	burden	burden	NOUN
ftr-299	3125	27	of	of	ADP
ftr-299	3125	28	proving	prove	VERB
ftr-299	3125	29	that	that	SCONJ
ftr-299	3125	30	the	the	DET
ftr-299	3125	31	transactions	transaction	NOUN
ftr-299	3125	32	giving	give	VERB
ftr-299	3125	33	rise	rise	NOUN
ftr-299	3125	34	to	to	ADP
ftr-299	3125	35	the	the	DET
ftr-299	3125	36	$	$	SYM
ftr-299	3125	37	18	18	NUM
ftr-299	3125	38	million	million	NUM
ftr-299	3125	39	tax	tax	NOUN
ftr-299	3125	40	loss	loss	NOUN
ftr-299	3125	41	in	in	ADP
ftr-299	3125	42	question	question	NOUN
ftr-299	3125	43	had	have	VERB
ftr-299	3125	44	economic	economic	ADJ
ftr-299	3125	45	substance	substance	NOUN
ftr-299	3125	46	.	.	PUNCT
ftr-299	3125	47	”	"	PUNCT
ftr-299	3126	1	the	the	DET
ftr-299	3126	2	district	district	NOUN
ftr-299	3126	3	court	court	NOUN
ftr-299	3126	4	correctly	correctly	ADV
ftr-299	3126	5	held	hold	VERB
ftr-299	3126	6	that	that	SCONJ
ftr-299	3126	7	the	the	DET
ftr-299	3126	8	transactions	transaction	NOUN
ftr-299	3126	9	“	"	PUNCT
ftr-299	3126	10	served	serve	VERB
ftr-299	3126	11	no	no	DET
ftr-299	3126	12	other	other	ADJ
ftr-299	3126	13	purpose	purpose	NOUN
ftr-299	3126	14	than	than	SCONJ
ftr-299	3126	15	to	to	PART
ftr-299	3126	16	provide	provide	VERB
ftr-299	3126	17	the	the	DET
ftr-299	3126	18	structure	structure	NOUN
ftr-299	3126	19	through	through	ADP
ftr-299	3126	20	which	which	PRON
ftr-299	3126	21	williams	williams	PROPN
ftr-299	3126	22	could	could	AUX
ftr-299	3126	23	enjoy	enjoy	VERB
ftr-299	3126	24	the	the	DET
ftr-299	3126	25	reduction	reduction	NOUN
ftr-299	3126	26	of	of	ADP
ftr-299	3126	27	his	his	PRON
ftr-299	3126	28	tax	tax	NOUN
ftr-299	3126	29	burden	burden	NOUN
ftr-299	3126	30	for	for	ADP
ftr-299	3126	31	that	that	DET
ftr-299	3126	32	year	year	NOUN
ftr-299	3126	33	.	.	PUNCT
ftr-299	3126	34	”	"	PUNCT
ftr-299	3127	1	that	that	SCONJ
ftr-299	3127	2	in	in	ADP
ftr-299	3127	3	subsequent	subsequent	ADJ
ftr-299	3127	4	years	year	NOUN
ftr-299	3127	5	the	the	DET
ftr-299	3127	6	taxpayer	taxpayer	NOUN
ftr-299	3127	7	made	make	VERB
ftr-299	3127	8	significant	significant	ADJ
ftr-299	3127	9	profits	profit	NOUN
ftr-299	3127	10	from	from	ADP
ftr-299	3127	11	currency	currency	NOUN
ftr-299	3127	12	transactions	transaction	NOUN
ftr-299	3127	13	and	and	CCONJ
ftr-299	3127	14	other	other	ADJ
ftr-299	3127	15	investments	investment	NOUN
ftr-299	3127	16	effected	effect	VERB
ftr-299	3127	17	through	through	ADP
ftr-299	3127	18	the	the	DET
ftr-299	3127	19	tax	tax	NOUN
ftr-299	3127	20	shelter	shelter	NOUN
ftr-299	3127	21	promoter	promoter	NOUN
ftr-299	3127	22	was	be	AUX
ftr-299	3127	23	not	not	PART
ftr-299	3127	24	relevant	relevant	ADJ
ftr-299	3127	25	;	;	PUNCT
ftr-299	3127	26	the	the	DET
ftr-299	3127	27	later	later	ADJ
ftr-299	3127	28	year	year	NOUN
ftr-299	3127	29	’s	’s	PART
ftr-299	3127	30	transactions	transaction	NOUN
ftr-299	3127	31	were	be	AUX
ftr-299	3127	32	separate	separate	ADJ
ftr-299	3127	33	transactions	transaction	NOUN
ftr-299	3127	34	.	.	PUNCT
ftr-299	3128	1	a	a	DET
ftr-299	3128	2	§	§	PROPN
ftr-299	3128	3	6662	6662	NUM
ftr-299	3128	4	negligence	negligence	NOUN
ftr-299	3128	5	penalty	penalty	NOUN
ftr-299	3128	6	was	be	AUX
ftr-299	3128	7	upheld	uphold	VERB
ftr-299	3128	8	notwithstanding	notwithstanding	ADP
ftr-299	3128	9	that	that	SCONJ
ftr-299	3128	10	arnold	arnold	PROPN
ftr-299	3128	11	&	&	CCONJ
ftr-299	3128	12	porter	porter	PROPN
ftr-299	3128	13	had	have	AUX
ftr-299	3128	14	issued	issue	VERB
ftr-299	3128	15	an	an	DET
ftr-299	3128	16	opinion	opinion	NOUN
ftr-299	3128	17	that	that	SCONJ
ftr-299	3128	18	the	the	DET
ftr-299	3128	19	losses	loss	NOUN
ftr-299	3128	20	“	"	PUNCT
ftr-299	3128	21	more	more	ADV
ftr-299	3128	22	likely	likely	ADJ
ftr-299	3128	23	than	than	SCONJ
ftr-299	3128	24	not	not	PART
ftr-299	3128	25	”	"	PUNCT
ftr-299	3128	26	would	would	AUX
ftr-299	3128	27	be	be	AUX
ftr-299	3128	28	allowable	allowable	ADJ
ftr-299	3128	29	.	.	PUNCT
ftr-299	3129	1	the	the	DET
ftr-299	3129	2	taxpayer	taxpayer	PROPN
ftr-299	3129	3	,	,	PUNCT
ftr-299	3129	4	williams	williams	PROPN
ftr-299	3129	5	,	,	PUNCT
ftr-299	3129	6	was	be	AUX
ftr-299	3129	7	not	not	PART
ftr-299	3129	8	a	a	DET
ftr-299	3129	9	partner	partner	NOUN
ftr-299	3129	10	at	at	ADP
ftr-299	3129	11	the	the	DET
ftr-299	3129	12	time	time	NOUN
ftr-299	3129	13	the	the	DET
ftr-299	3129	14	opinion	opinion	NOUN
ftr-299	3129	15	letter	letter	NOUN
ftr-299	3129	16	was	be	AUX
ftr-299	3129	17	issued	issue	VERB
ftr-299	3129	18	.	.	PUNCT
ftr-299	3130	1	furthermore	furthermore	ADV
ftr-299	3130	2	,	,	PUNCT
ftr-299	3130	3	“	"	PUNCT
ftr-299	3130	4	the	the	DET
ftr-299	3130	5	partnerships	partnership	NOUN
ftr-299	3130	6	could	could	AUX
ftr-299	3130	7	not	not	PART
ftr-299	3130	8	reasonably	reasonably	ADV
ftr-299	3130	9	rely	rely	VERB
ftr-299	3130	10	on	on	ADP
ftr-299	3130	11	arnold	arnold	PROPN
ftr-299	3130	12	&	&	CCONJ
ftr-299	3130	13	porter	porter	PROPN
ftr-299	3130	14	’s	’s	PART
ftr-299	3130	15	tax	tax	NOUN
ftr-299	3130	16	opinions	opinion	NOUN
ftr-299	3130	17	in	in	ADP
ftr-299	3130	18	good	good	ADJ
ftr-299	3130	19	faith	faith	NOUN
ftr-299	3130	20	because	because	SCONJ
ftr-299	3130	21	williams	williams	PROPN
ftr-299	3130	22	and	and	CCONJ
ftr-299	3130	23	the	the	DET
ftr-299	3130	24	partnerships	partnership	NOUN
ftr-299	3130	25	failed	fail	VERB
ftr-299	3130	26	to	to	PART
ftr-299	3130	27	prove	prove	VERB
ftr-299	3130	28	by	by	ADP
ftr-299	3130	29	a	a	DET
ftr-299	3130	30	preponderance	preponderance	NOUN
ftr-299	3130	31	of	of	ADP
ftr-299	3130	32	the	the	DET
ftr-299	3130	33	evidence	evidence	NOUN
ftr-299	3130	34	that	that	SCONJ
ftr-299	3130	35	they	they	PRON
ftr-299	3130	36	supplied	supply	VERB
ftr-299	3130	37	the	the	DET
ftr-299	3130	38	professional	professional	NOUN
ftr-299	3130	39	with	with	ADP
ftr-299	3130	40	all	all	DET
ftr-299	3130	41	pertinent	pertinent	ADJ
ftr-299	3130	42	information	information	NOUN
ftr-299	3130	43	necessary	necessary	ADJ
ftr-299	3130	44	to	to	PART
ftr-299	3130	45	assess	assess	VERB
ftr-299	3130	46	the	the	DET
ftr-299	3130	47	purpose	purpose	NOUN
ftr-299	3130	48	and	and	CCONJ
ftr-299	3130	49	elements	element	NOUN
ftr-299	3130	50	of	of	ADP
ftr-299	3130	51	the	the	DET
ftr-299	3130	52	transactions	transaction	NOUN
ftr-299	3130	53	at	at	ADP
ftr-299	3130	54	issue	issue	NOUN
ftr-299	3130	55	as	as	SCONJ
ftr-299	3130	56	they	they	PRON
ftr-299	3130	57	were	be	AUX
ftr-299	3130	58	actually	actually	ADV
ftr-299	3130	59	effectuated	effectuate	VERB
ftr-299	3130	60	.	.	PUNCT
ftr-299	3130	61	”	"	PUNCT
ftr-299	3131	1	5	5	NUM
ftr-299	3131	2	.	.	X
ftr-299	3132	1	you	you	PRON
ftr-299	3132	2	say	say	VERB
ftr-299	3132	3	silo	silo	NOUN
ftr-299	3132	4	/	/	SYM
ftr-299	3132	5	lilo	lilo	ADJ
ftr-299	3132	6	,	,	PUNCT
ftr-299	3132	7	but	but	CCONJ
ftr-299	3132	8	the	the	DET
ftr-299	3132	9	courts	court	NOUN
ftr-299	3132	10	keep	keep	VERB
ftr-299	3132	11	singing	singe	VERB
ftr-299	3132	12	bye	bye	INTJ
ftr-299	3132	13	-	-	ADJ
ftr-299	3132	14	bye	bye	INTJ
ftr-299	3132	15	tax	tax	NOUN
ftr-299	3132	16	benefits	benefit	NOUN
ftr-299	3132	17	.	.	PUNCT
ftr-299	3133	1	john	john	PROPN
ftr-299	3133	2	hancock	hancock	PROPN
ftr-299	3133	3	life	life	PROPN
ftr-299	3133	4	insurance	insurance	PROPN
ftr-299	3133	5	company	company	PROPN
ftr-299	3133	6	v.	v.	PROPN
ftr-299	3133	7	commissioner	commissioner	PROPN
ftr-299	3133	8	,	,	PUNCT
ftr-299	3133	9	141	141	NUM
ftr-299	3133	10	t.c	t.c	NOUN
ftr-299	3133	11	.	.	PUNCT
ftr-299	3134	1	no	no	INTJ
ftr-299	3134	2	.	.	NOUN
ftr-299	3134	3	1	1	NUM
ftr-299	3134	4	(	(	PUNCT
ftr-299	3134	5	8/5/13	8/5/13	NUM
ftr-299	3134	6	)	)	PUNCT
ftr-299	3134	7	.	.	PUNCT
ftr-299	3135	1	this	this	DET
ftr-299	3135	2	case	case	NOUN
ftr-299	3135	3	was	be	AUX
ftr-299	3135	4	the	the	DET
ftr-299	3135	5	first	first	ADJ
ftr-299	3135	6	silo	silo	NOUN
ftr-299	3135	7	/	/	SYM
ftr-299	3135	8	lilo	lilo	NOUN
ftr-299	3135	9	transaction	transaction	NOUN
ftr-299	3135	10	to	to	PART
ftr-299	3135	11	come	come	VERB
ftr-299	3135	12	before	before	ADP
ftr-299	3135	13	the	the	DET
ftr-299	3135	14	tax	tax	NOUN
ftr-299	3135	15	court	court	NOUN
ftr-299	3135	16	.	.	PUNCT
ftr-299	3136	1	after	after	ADP
ftr-299	3136	2	detailed	detailed	ADJ
ftr-299	3136	3	fact	fact	NOUN
ftr-299	3136	4	findings	finding	NOUN
ftr-299	3136	5	and	and	CCONJ
ftr-299	3136	6	an	an	DET
ftr-299	3136	7	examination	examination	NOUN
ftr-299	3136	8	of	of	ADP
ftr-299	3136	9	the	the	DET
ftr-299	3136	10	various	various	ADJ
ftr-299	3136	11	courts	court	NOUN
ftr-299	3136	12	of	of	ADP
ftr-299	3136	13	appeals	appeal	NOUN
ftr-299	3136	14	opinions	opinion	NOUN
ftr-299	3136	15	in	in	ADP
ftr-299	3136	16	earlier	early	ADJ
ftr-299	3136	17	silo	silo	NOUN
ftr-299	3136	18	/	/	SYM
ftr-299	3136	19	lilo	lilo	ADJ
ftr-299	3136	20	cases	case	NOUN
ftr-299	3136	21	,	,	PUNCT
ftr-299	3136	22	the	the	DET
ftr-299	3136	23	tax	tax	NOUN
ftr-299	3136	24	court	court	NOUN
ftr-299	3136	25	(	(	PUNCT
ftr-299	3136	26	judge	judge	NOUN
ftr-299	3136	27	haines	haine	NOUN
ftr-299	3136	28	)	)	PUNCT
ftr-299	3136	29	held	hold	VERB
ftr-299	3136	30	for	for	ADP
ftr-299	3136	31	the	the	DET
ftr-299	3136	32	irs	irs	PROPN
ftr-299	3136	33	.	.	PUNCT
ftr-299	3137	1	in	in	ADP
ftr-299	3137	2	each	each	PRON
ftr-299	3137	3	of	of	ADP
ftr-299	3137	4	four	four	NUM
ftr-299	3137	5	different	different	ADJ
ftr-299	3137	6	transactions	transaction	NOUN
ftr-299	3137	7	,	,	PUNCT
ftr-299	3137	8	the	the	DET
ftr-299	3137	9	substance	substance	NOUN
ftr-299	3137	10	of	of	ADP
ftr-299	3137	11	the	the	DET
ftr-299	3137	12	transaction	transaction	NOUN
ftr-299	3137	13	was	be	AUX
ftr-299	3137	14	not	not	PART
ftr-299	3137	15	consistent	consistent	ADJ
ftr-299	3137	16	with	with	ADP
ftr-299	3137	17	its	its	PRON
ftr-299	3137	18	form	form	NOUN
ftr-299	3137	19	.	.	PUNCT
ftr-299	3138	1	there	there	PRON
ftr-299	3138	2	was	be	VERB
ftr-299	3138	3	only	only	ADV
ftr-299	3138	4	de	de	X
ftr-299	3138	5	minimis	minimis	NOUN
ftr-299	3138	6	risk	risk	NOUN
ftr-299	3138	7	to	to	ADP
ftr-299	3138	8	the	the	DET
ftr-299	3138	9	taxpayer	taxpayer	NOUN
ftr-299	3138	10	and	and	CCONJ
ftr-299	3138	11	the	the	DET
ftr-299	3138	12	terms	term	NOUN
ftr-299	3138	13	of	of	ADP
ftr-299	3138	14	the	the	DET
ftr-299	3138	15	agreements	agreement	NOUN
ftr-299	3138	16	assured	assure	VERB
ftr-299	3138	17	that	that	SCONJ
ftr-299	3138	18	the	the	DET
ftr-299	3138	19	taxpayer	taxpayer	NOUN
ftr-299	3138	20	would	would	AUX
ftr-299	3138	21	receive	receive	VERB
ftr-299	3138	22	its	its	PRON
ftr-299	3138	23	expected	expect	VERB
ftr-299	3138	24	return	return	NOUN
ftr-299	3138	25	on	on	ADP
ftr-299	3138	26	its	its	PRON
ftr-299	3138	27	equity	equity	NOUN
ftr-299	3138	28	investments	investment	NOUN
ftr-299	3138	29	.	.	PUNCT
ftr-299	3139	1	the	the	DET
ftr-299	3139	2	tax	tax	NOUN
ftr-299	3139	3	court	court	NOUN
ftr-299	3139	4	stated	state	VERB
ftr-299	3139	5	:	:	PUNCT
ftr-299	3139	6	this	this	DET
ftr-299	3139	7	guaranteed	guarantee	VERB
ftr-299	3139	8	return	return	NOUN
ftr-299	3139	9	is	be	AUX
ftr-299	3139	10	not	not	PART
ftr-299	3139	11	indicative	indicative	ADJ
ftr-299	3139	12	of	of	ADP
ftr-299	3139	13	a	a	DET
ftr-299	3139	14	leasehold	leasehold	NOUN
ftr-299	3139	15	or	or	CCONJ
ftr-299	3139	16	ownership	ownership	NOUN
ftr-299	3139	17	interest	interest	NOUN
ftr-299	3139	18	.	.	PUNCT
ftr-299	3140	1	rather	rather	ADV
ftr-299	3140	2	,	,	PUNCT
ftr-299	3140	3	it	it	PRON
ftr-299	3140	4	is	be	AUX
ftr-299	3140	5	reflective	reflective	ADJ
ftr-299	3140	6	of	of	ADP
ftr-299	3140	7	what	what	PRON
ftr-299	3140	8	is	be	AUX
ftr-299	3140	9	better	well	ADV
ftr-299	3140	10	described	describe	VERB
ftr-299	3140	11	as	as	ADP
ftr-299	3140	12	a	a	DET
ftr-299	3140	13	very	very	ADV
ftr-299	3140	14	intricate	intricate	ADJ
ftr-299	3140	15	loan	loan	NOUN
ftr-299	3140	16	from	from	ADP
ftr-299	3140	17	john	john	PROPN
ftr-299	3140	18	hancock	hancock	PROPN
ftr-299	3140	19	to	to	ADP
ftr-299	3140	20	the	the	DET
ftr-299	3140	21	lessee	lessee	NOUN
ftr-299	3140	22	counterparties	counterpartie	NOUN
ftr-299	3140	23	.	.	PUNCT
ftr-299	3141	1	2014	2014	NUM
ftr-299	3141	2	]	]	PUNCT
ftr-299	3141	3	recent	recent	ADJ
ftr-299	3141	4	developments	development	NOUN
ftr-299	3141	5	in	in	ADP
ftr-299	3141	6	federal	federal	ADJ
ftr-299	3141	7	income	income	NOUN
ftr-299	3141	8	taxation	taxation	NOUN
ftr-299	3141	9	375	375	NUM
ftr-299	3141	10			NOUN
ftr-299	3141	11	thus	thus	ADV
ftr-299	3141	12	–	–	PUNCT
ftr-299	3141	13	even	even	ADV
ftr-299	3141	14	though	though	SCONJ
ftr-299	3141	15	the	the	DET
ftr-299	3141	16	court	court	NOUN
ftr-299	3141	17	did	do	AUX
ftr-299	3141	18	find	find	VERB
ftr-299	3141	19	that	that	SCONJ
ftr-299	3141	20	the	the	DET
ftr-299	3141	21	transactions	transaction	NOUN
ftr-299	3141	22	had	have	VERB
ftr-299	3141	23	economic	economic	ADJ
ftr-299	3141	24	substance	substance	NOUN
ftr-299	3141	25	–	–	PUNCT
ftr-299	3141	26	because	because	SCONJ
ftr-299	3141	27	the	the	DET
ftr-299	3141	28	taxpayer	taxpayer	NOUN
ftr-299	3141	29	was	be	AUX
ftr-299	3141	30	in	in	ADP
ftr-299	3141	31	substance	substance	NOUN
ftr-299	3141	32	a	a	DET
ftr-299	3141	33	lender	lender	NOUN
ftr-299	3141	34	,	,	PUNCT
ftr-299	3141	35	its	its	PRON
ftr-299	3141	36	claimed	claim	VERB
ftr-299	3141	37	deductions	deduction	NOUN
ftr-299	3141	38	for	for	ADP
ftr-299	3141	39	rent	rent	NOUN
ftr-299	3141	40	,	,	PUNCT
ftr-299	3141	41	interest	interest	NOUN
ftr-299	3141	42	and	and	CCONJ
ftr-299	3141	43	depreciation	depreciation	NOUN
ftr-299	3141	44	were	be	AUX
ftr-299	3141	45	disallowed	disallow	VERB
ftr-299	3141	46	.	.	PUNCT
ftr-299	3142	1	6	6	NUM
ftr-299	3142	2	.	.	X
ftr-299	3142	3	another	another	DET
ftr-299	3142	4	tax	tax	NOUN
ftr-299	3142	5	shelter	shelter	NOUN
ftr-299	3142	6	strategy	strategy	NOUN
ftr-299	3142	7	bites	bite	NOUN
ftr-299	3142	8	the	the	DET
ftr-299	3142	9	dust	dust	NOUN
ftr-299	3142	10	−	−	NOUN
ftr-299	3142	11	is	be	AUX
ftr-299	3142	12	n’t	not	PART
ftr-299	3142	13	it	it	PRON
ftr-299	3142	14	about	about	ADP
ftr-299	3142	15	time	time	NOUN
ftr-299	3142	16	for	for	ADP
ftr-299	3142	17	frivolous	frivolous	ADJ
ftr-299	3142	18	litigation	litigation	NOUN
ftr-299	3142	19	penalties	penalty	NOUN
ftr-299	3142	20	to	to	PART
ftr-299	3142	21	start	start	VERB
ftr-299	3142	22	being	be	AUX
ftr-299	3142	23	assessed	assess	VERB
ftr-299	3142	24	against	against	ADP
ftr-299	3142	25	big	big	ADJ
ftr-299	3142	26	corporations	corporation	NOUN
ftr-299	3142	27	for	for	ADP
ftr-299	3142	28	this	this	DET
ftr-299	3142	29	detritus	detritus	NOUN
ftr-299	3142	30	(	(	PUNCT
ftr-299	3142	31	a	a	DET
ftr-299	3142	32	more	more	ADV
ftr-299	3142	33	polite	polite	ADJ
ftr-299	3142	34	word	word	NOUN
ftr-299	3142	35	than	than	SCONJ
ftr-299	3142	36	some	some	PRON
ftr-299	3142	37	of	of	ADP
ftr-299	3142	38	us	we	PRON
ftr-299	3142	39	would	would	AUX
ftr-299	3142	40	use	use	VERB
ftr-299	3142	41	)	)	PUNCT
ftr-299	3142	42	?	?	PUNCT
ftr-299	3143	1	wfc	wfc	PROPN
ftr-299	3143	2	holdings	holdings	PROPN
ftr-299	3143	3	corp	corp	PROPN
ftr-299	3143	4	.	.	PROPN
ftr-299	3143	5	v.	v.	PROPN
ftr-299	3143	6	united	united	PROPN
ftr-299	3143	7	states	states	PROPN
ftr-299	3143	8	,	,	PUNCT
ftr-299	3143	9	728	728	NUM
ftr-299	3143	10	f.3d	f.3d	NUM
ftr-299	3143	11	736	736	NUM
ftr-299	3143	12	(	(	PUNCT
ftr-299	3143	13	8th	8th	ADJ
ftr-299	3143	14	cir	cir	NOUN
ftr-299	3143	15	.	.	PUNCT
ftr-299	3144	1	8/22/13	8/22/13	NUM
ftr-299	3144	2	)	)	PUNCT
ftr-299	3144	3	.	.	PUNCT
ftr-299	3145	1	the	the	DET
ftr-299	3145	2	court	court	NOUN
ftr-299	3145	3	affirmed	affirm	VERB
ftr-299	3145	4	a	a	DET
ftr-299	3145	5	district	district	NOUN
ftr-299	3145	6	court	court	NOUN
ftr-299	3145	7	ruling	ruling	NOUN
ftr-299	3145	8	that	that	SCONJ
ftr-299	3145	9	a	a	DET
ftr-299	3145	10	kpmg	kpmg	PROPN
ftr-299	3145	11	contingent	contingent	NOUN
ftr-299	3145	12	liability	liability	NOUN
ftr-299	3145	13	tax	tax	NOUN
ftr-299	3145	14	reduction	reduction	NOUN
ftr-299	3145	15	strategy	strategy	NOUN
ftr-299	3145	16	sold	sell	VERB
ftr-299	3145	17	to	to	ADP
ftr-299	3145	18	wells	wells	PROPN
ftr-299	3145	19	fargo	fargo	PROPN
ftr-299	3145	20	bank	bank	PROPN
ftr-299	3145	21	failed	fail	VERB
ftr-299	3145	22	to	to	PART
ftr-299	3145	23	produce	produce	VERB
ftr-299	3145	24	claimed	claim	VERB
ftr-299	3145	25	capital	capital	NOUN
ftr-299	3145	26	loss	loss	NOUN
ftr-299	3145	27	deductions	deduction	NOUN
ftr-299	3145	28	because	because	SCONJ
ftr-299	3145	29	the	the	DET
ftr-299	3145	30	transaction	transaction	NOUN
ftr-299	3145	31	lacked	lack	VERB
ftr-299	3145	32	economic	economic	ADJ
ftr-299	3145	33	substance	substance	NOUN
ftr-299	3145	34	.	.	PUNCT
ftr-299	3146	1	7	7	X
ftr-299	3146	2	.	.	X
ftr-299	3146	3	the	the	DET
ftr-299	3146	4	stars	star	NOUN
ftr-299	3146	5	are	be	AUX
ftr-299	3146	6	blacked	black	VERB
ftr-299	3146	7	out	out	ADP
ftr-299	3146	8	by	by	ADP
ftr-299	3146	9	the	the	DET
ftr-299	3146	10	economic	economic	ADJ
ftr-299	3146	11	substance	substance	NOUN
ftr-299	3146	12	doctrine	doctrine	NOUN
ftr-299	3146	13	.	.	PUNCT
ftr-299	3147	1	bank	bank	PROPN
ftr-299	3147	2	of	of	ADP
ftr-299	3147	3	new	new	PROPN
ftr-299	3147	4	york	york	PROPN
ftr-299	3147	5	mellon	mellon	PROPN
ftr-299	3147	6	corp	corp	PROPN
ftr-299	3147	7	.	.	PROPN
ftr-299	3147	8	v.	v.	PROPN
ftr-299	3147	9	commissioner	commissioner	PROPN
ftr-299	3147	10	,	,	PUNCT
ftr-299	3147	11	140	140	NUM
ftr-299	3147	12	t.c	t.c	PROPN
ftr-299	3147	13	.	.	PROPN
ftr-299	3147	14	15	15	NUM
ftr-299	3147	15	(	(	PUNCT
ftr-299	3147	16	2/11/13	2/11/13	NUM
ftr-299	3147	17	)	)	PUNCT
ftr-299	3147	18	.	.	PUNCT
ftr-299	3148	1	in	in	ADP
ftr-299	3148	2	a	a	DET
ftr-299	3148	3	case	case	NOUN
ftr-299	3148	4	described	describe	VERB
ftr-299	3148	5	as	as	ADP
ftr-299	3148	6	a	a	DET
ftr-299	3148	7	case	case	NOUN
ftr-299	3148	8	of	of	ADP
ftr-299	3148	9	first	first	ADJ
ftr-299	3148	10	impression	impression	NOUN
ftr-299	3148	11	in	in	ADP
ftr-299	3148	12	the	the	DET
ftr-299	3148	13	tax	tax	NOUN
ftr-299	3148	14	court	court	NOUN
ftr-299	3148	15	,	,	PUNCT
ftr-299	3148	16	the	the	DET
ftr-299	3148	17	court	court	NOUN
ftr-299	3148	18	(	(	PUNCT
ftr-299	3148	19	judge	judge	PROPN
ftr-299	3148	20	kroupa	kroupa	PROPN
ftr-299	3148	21	)	)	PUNCT
ftr-299	3148	22	denied	deny	VERB
ftr-299	3148	23	the	the	DET
ftr-299	3148	24	taxpayer	taxpayer	NOUN
ftr-299	3148	25	’s	’s	PART
ftr-299	3148	26	claimed	claim	VERB
ftr-299	3148	27	foreign	foreign	ADJ
ftr-299	3148	28	tax	tax	NOUN
ftr-299	3148	29	credits	credit	NOUN
ftr-299	3148	30	and	and	CCONJ
ftr-299	3148	31	other	other	ADJ
ftr-299	3148	32	tax	tax	NOUN
ftr-299	3148	33	benefits	benefit	NOUN
ftr-299	3148	34	artificially	artificially	ADV
ftr-299	3148	35	generated	generate	VERB
ftr-299	3148	36	through	through	ADP
ftr-299	3148	37	a	a	DET
ftr-299	3148	38	“	"	PUNCT
ftr-299	3148	39	stars	star	NOUN
ftr-299	3148	40	”	"	PUNCT
ftr-299	3148	41	taxshelter	taxshelter	NOUN
ftr-299	3148	42	transaction	transaction	NOUN
ftr-299	3148	43	developed	develop	VERB
ftr-299	3148	44	and	and	CCONJ
ftr-299	3148	45	marketed	market	VERB
ftr-299	3148	46	by	by	ADP
ftr-299	3148	47	kpmg	kpmg	PROPN
ftr-299	3148	48	.	.	PUNCT
ftr-299	3149	1	the	the	DET
ftr-299	3149	2	transaction	transaction	NOUN
ftr-299	3149	3	that	that	PRON
ftr-299	3149	4	generated	generate	VERB
ftr-299	3149	5	the	the	DET
ftr-299	3149	6	purported	purport	VERB
ftr-299	3149	7	foreign	foreign	ADJ
ftr-299	3149	8	tax	tax	NOUN
ftr-299	3149	9	credit	credit	NOUN
ftr-299	3149	10	lacked	lack	VERB
ftr-299	3149	11	economic	economic	ADJ
ftr-299	3149	12	substance	substance	NOUN
ftr-299	3149	13	.	.	PUNCT
ftr-299	3150	1	the	the	DET
ftr-299	3150	2	taxpayer	taxpayer	NOUN
ftr-299	3150	3	’s	’s	PART
ftr-299	3150	4	control	control	NOUN
ftr-299	3150	5	and	and	CCONJ
ftr-299	3150	6	management	management	NOUN
ftr-299	3150	7	over	over	ADP
ftr-299	3150	8	the	the	DET
ftr-299	3150	9	transferred	transfer	VERB
ftr-299	3150	10	assets	asset	NOUN
ftr-299	3150	11	did	do	AUX
ftr-299	3150	12	not	not	PART
ftr-299	3150	13	materially	materially	ADV
ftr-299	3150	14	change	change	VERB
ftr-299	3150	15	as	as	ADP
ftr-299	3150	16	a	a	DET
ftr-299	3150	17	result	result	NOUN
ftr-299	3150	18	of	of	ADP
ftr-299	3150	19	the	the	DET
ftr-299	3150	20	transaction	transaction	NOUN
ftr-299	3150	21	and	and	CCONJ
ftr-299	3150	22	the	the	DET
ftr-299	3150	23	stars	star	NOUN
ftr-299	3150	24	structure	structure	NOUN
ftr-299	3150	25	had	have	VERB
ftr-299	3150	26	no	no	DET
ftr-299	3150	27	effect	effect	NOUN
ftr-299	3150	28	on	on	ADP
ftr-299	3150	29	the	the	DET
ftr-299	3150	30	income	income	NOUN
ftr-299	3150	31	stream	stream	NOUN
ftr-299	3150	32	generated	generate	VERB
ftr-299	3150	33	by	by	ADP
ftr-299	3150	34	the	the	DET
ftr-299	3150	35	assets	asset	NOUN
ftr-299	3150	36	;	;	PUNCT
ftr-299	3150	37	the	the	DET
ftr-299	3150	38	assets	asset	NOUN
ftr-299	3150	39	would	would	AUX
ftr-299	3150	40	have	have	AUX
ftr-299	3150	41	generated	generate	VERB
ftr-299	3150	42	the	the	DET
ftr-299	3150	43	same	same	ADJ
ftr-299	3150	44	income	income	NOUN
ftr-299	3150	45	regardless	regardless	ADV
ftr-299	3150	46	of	of	ADP
ftr-299	3150	47	being	be	AUX
ftr-299	3150	48	transferred	transfer	VERB
ftr-299	3150	49	.	.	PUNCT
ftr-299	3151	1	“	"	PUNCT
ftr-299	3151	2	thus	thus	ADV
ftr-299	3151	3	,	,	PUNCT
ftr-299	3151	4	income	income	NOUN
ftr-299	3151	5	from	from	ADP
ftr-299	3151	6	the	the	DET
ftr-299	3151	7	stars	star	NOUN
ftr-299	3151	8	assets	asset	NOUN
ftr-299	3151	9	was	be	AUX
ftr-299	3151	10	not	not	PART
ftr-299	3151	11	an	an	DET
ftr-299	3151	12	incremental	incremental	ADJ
ftr-299	3151	13	benefit	benefit	NOUN
ftr-299	3151	14	of	of	ADP
ftr-299	3151	15	stars	star	NOUN
ftr-299	3151	16	.	.	PUNCT
ftr-299	3151	17	”	"	PUNCT
ftr-299	3152	1	the	the	DET
ftr-299	3152	2	court	court	NOUN
ftr-299	3152	3	rejected	reject	VERB
ftr-299	3152	4	the	the	DET
ftr-299	3152	5	taxpayer	taxpayer	NOUN
ftr-299	3152	6	’s	’s	PART
ftr-299	3152	7	argument	argument	NOUN
ftr-299	3152	8	that	that	SCONJ
ftr-299	3152	9	the	the	DET
ftr-299	3152	10	stars	star	NOUN
ftr-299	3152	11	structure	structure	NOUN
ftr-299	3152	12	was	be	AUX
ftr-299	3152	13	security	security	NOUN
ftr-299	3152	14	for	for	ADP
ftr-299	3152	15	a	a	DET
ftr-299	3152	16	loan	loan	NOUN
ftr-299	3152	17	from	from	ADP
ftr-299	3152	18	barclays	barclay	NOUN
ftr-299	3152	19	bank	bank	NOUN
ftr-299	3152	20	,	,	PUNCT
ftr-299	3152	21	finding	find	VERB
ftr-299	3152	22	that	that	SCONJ
ftr-299	3152	23	the	the	DET
ftr-299	3152	24	loan	loan	NOUN
ftr-299	3152	25	proceeds	proceed	NOUN
ftr-299	3152	26	were	be	AUX
ftr-299	3152	27	not	not	PART
ftr-299	3152	28	used	use	VERB
ftr-299	3152	29	to	to	PART
ftr-299	3152	30	purchase	purchase	VERB
ftr-299	3152	31	the	the	DET
ftr-299	3152	32	stars	star	NOUN
ftr-299	3152	33	assets	asset	NOUN
ftr-299	3152	34	and	and	CCONJ
ftr-299	3152	35	that	that	SCONJ
ftr-299	3152	36	the	the	DET
ftr-299	3152	37	loan	loan	NOUN
ftr-299	3152	38	was	be	AUX
ftr-299	3152	39	adequately	adequately	ADV
ftr-299	3152	40	secured	secure	VERB
ftr-299	3152	41	by	by	ADP
ftr-299	3152	42	other	other	ADJ
ftr-299	3152	43	assets	asset	NOUN
ftr-299	3152	44	.	.	PUNCT
ftr-299	3153	1	thus	thus	ADV
ftr-299	3153	2	the	the	DET
ftr-299	3153	3	loan	loan	NOUN
ftr-299	3153	4	was	be	AUX
ftr-299	3153	5	a	a	DET
ftr-299	3153	6	separate	separate	ADJ
ftr-299	3153	7	transaction	transaction	NOUN
ftr-299	3153	8	from	from	ADP
ftr-299	3153	9	the	the	DET
ftr-299	3153	10	stars	star	NOUN
ftr-299	3153	11	transaction	transaction	NOUN
ftr-299	3153	12	,	,	PUNCT
ftr-299	3153	13	which	which	PRON
ftr-299	3153	14	standing	stand	VERB
ftr-299	3153	15	by	by	ADP
ftr-299	3153	16	itself	itself	PRON
ftr-299	3153	17	lacked	lack	VERB
ftr-299	3153	18	economic	economic	ADJ
ftr-299	3153	19	substance	substance	NOUN
ftr-299	3153	20	.	.	PUNCT
ftr-299	3154	1	furthermore	furthermore	ADV
ftr-299	3154	2	,	,	PUNCT
ftr-299	3154	3	the	the	DET
ftr-299	3154	4	stars	star	NOUN
ftr-299	3154	5	transaction	transaction	NOUN
ftr-299	3154	6	still	still	ADV
ftr-299	3154	7	lacked	lack	VERB
ftr-299	3154	8	economic	economic	ADJ
ftr-299	3154	9	substance	substance	NOUN
ftr-299	3154	10	even	even	ADV
ftr-299	3154	11	if	if	SCONJ
ftr-299	3154	12	the	the	DET
ftr-299	3154	13	stars	star	NOUN
ftr-299	3154	14	structure	structure	NOUN
ftr-299	3154	15	and	and	CCONJ
ftr-299	3154	16	the	the	DET
ftr-299	3154	17	loan	loan	NOUN
ftr-299	3154	18	were	be	AUX
ftr-299	3154	19	evaluated	evaluate	VERB
ftr-299	3154	20	as	as	ADP
ftr-299	3154	21	an	an	DET
ftr-299	3154	22	integrated	integrated	ADJ
ftr-299	3154	23	transaction	transaction	NOUN
ftr-299	3154	24	.	.	PUNCT
ftr-299	3155	1	the	the	DET
ftr-299	3155	2	stars	star	NOUN
ftr-299	3155	3	transaction	transaction	NOUN
ftr-299	3155	4	was	be	AUX
ftr-299	3155	5	a	a	DET
ftr-299	3155	6	complicated	complicated	ADJ
ftr-299	3155	7	scheme	scheme	NOUN
ftr-299	3155	8	centered	center	VERB
ftr-299	3155	9	around	around	ADP
ftr-299	3155	10	arbitraging	arbitrage	VERB
ftr-299	3155	11	domestic	domestic	ADJ
ftr-299	3155	12	and	and	CCONJ
ftr-299	3155	13	foreign	foreign	ADJ
ftr-299	3155	14	tax	tax	NOUN
ftr-299	3155	15	law	law	NOUN
ftr-299	3155	16	inconsistencies	inconsistency	NOUN
ftr-299	3155	17	.	.	PUNCT
ftr-299	3156	1	the	the	DET
ftr-299	3156	2	u.k	u.k	PROPN
ftr-299	3156	3	.	.	PROPN
ftr-299	3156	4	taxes	taxis	NOUN
ftr-299	3156	5	at	at	ADP
ftr-299	3156	6	issue	issue	NOUN
ftr-299	3156	7	did	do	AUX
ftr-299	3156	8	not	not	PART
ftr-299	3156	9	arise	arise	VERB
ftr-299	3156	10	from	from	ADP
ftr-299	3156	11	any	any	DET
ftr-299	3156	12	substantive	substantive	ADJ
ftr-299	3156	13	foreign	foreign	ADJ
ftr-299	3156	14	activity	activity	NOUN
ftr-299	3156	15	.	.	PUNCT
ftr-299	3157	1	indeed	indeed	ADV
ftr-299	3157	2	,	,	PUNCT
ftr-299	3157	3	they	they	PRON
ftr-299	3157	4	were	be	AUX
ftr-299	3157	5	produced	produce	VERB
ftr-299	3157	6	through	through	ADP
ftr-299	3157	7	pre	pre	ADJ
ftr-299	3157	8	-	-	ADJ
ftr-299	3157	9	arranged	arranged	ADJ
ftr-299	3157	10	circular	circular	ADJ
ftr-299	3157	11	flows	flow	NOUN
ftr-299	3157	12	from	from	ADP
ftr-299	3157	13	assets	asset	NOUN
ftr-299	3157	14	held	hold	VERB
ftr-299	3157	15	,	,	PUNCT
ftr-299	3157	16	controlled	control	VERB
ftr-299	3157	17	and	and	CCONJ
ftr-299	3157	18	managed	manage	VERB
ftr-299	3157	19	within	within	ADP
ftr-299	3157	20	the	the	DET
ftr-299	3157	21	united	united	PROPN
ftr-299	3157	22	states	states	PROPN
ftr-299	3157	23	.	.	PUNCT
ftr-299	3158	1	we	we	PRON
ftr-299	3158	2	conclude	conclude	VERB
ftr-299	3158	3	that	that	SCONJ
ftr-299	3158	4	congress	congress	PROPN
ftr-299	3158	5	did	do	AUX
ftr-299	3158	6	not	not	PART
ftr-299	3158	7	intend	intend	VERB
ftr-299	3158	8	to	to	PART
ftr-299	3158	9	provide	provide	VERB
ftr-299	3158	10	foreign	foreign	ADJ
ftr-299	3158	11	tax	tax	NOUN
ftr-299	3158	12	credits	credit	NOUN
ftr-299	3158	13	for	for	ADP
ftr-299	3158	14	transactions	transaction	NOUN
ftr-299	3158	15	such	such	ADJ
ftr-299	3158	16	as	as	ADP
ftr-299	3158	17	stars	star	NOUN
ftr-299	3158	18	.	.	PUNCT
ftr-299	3159	1	376	376	NUM
ftr-299	3159	2	florida	florida	PROPN
ftr-299	3159	3	tax	tax	PROPN
ftr-299	3159	4	review	review	NOUN
ftr-299	3159	5	[	[	X
ftr-299	3159	6	vol	vol	NOUN
ftr-299	3159	7	.	.	PUNCT
ftr-299	3160	1	15:5	15:5	NUM
ftr-299	3160	2			NOUN
ftr-299	3160	3	finally	finally	ADV
ftr-299	3160	4	,	,	PUNCT
ftr-299	3160	5	the	the	DET
ftr-299	3160	6	claimed	claim	VERB
ftr-299	3160	7	transactional	transactional	ADJ
ftr-299	3160	8	expenses	expense	NOUN
ftr-299	3160	9	,	,	PUNCT
ftr-299	3160	10	the	the	DET
ftr-299	3160	11	zero	zero	NUM
ftr-299	3160	12	coupon	coupon	NOUN
ftr-299	3160	13	swap	swap	NOUN
ftr-299	3160	14	interest	interest	NOUN
ftr-299	3160	15	expense	expense	NOUN
ftr-299	3160	16	,	,	PUNCT
ftr-299	3160	17	and	and	CCONJ
ftr-299	3160	18	the	the	DET
ftr-299	3160	19	u.k	u.k	PROPN
ftr-299	3160	20	.	.	PROPN
ftr-299	3160	21	taxes	taxis	NOUN
ftr-299	3160	22	that	that	PRON
ftr-299	3160	23	were	be	AUX
ftr-299	3160	24	incurred	incur	VERB
ftr-299	3160	25	in	in	ADP
ftr-299	3160	26	furtherance	furtherance	NOUN
ftr-299	3160	27	of	of	ADP
ftr-299	3160	28	the	the	DET
ftr-299	3160	29	stars	star	NOUN
ftr-299	3160	30	transaction	transaction	NOUN
ftr-299	3160	31	were	be	AUX
ftr-299	3160	32	not	not	PART
ftr-299	3160	33	deductible	deductible	ADJ
ftr-299	3160	34	.	.	PUNCT
ftr-299	3161	1	“	"	PUNCT
ftr-299	3161	2	expenses	expense	NOUN
ftr-299	3161	3	incurred	incur	VERB
ftr-299	3161	4	in	in	ADP
ftr-299	3161	5	furtherance	furtherance	NOUN
ftr-299	3161	6	of	of	ADP
ftr-299	3161	7	a	a	DET
ftr-299	3161	8	transaction	transaction	NOUN
ftr-299	3161	9	that	that	PRON
ftr-299	3161	10	is	be	AUX
ftr-299	3161	11	disregarded	disregard	VERB
ftr-299	3161	12	for	for	ADP
ftr-299	3161	13	a	a	DET
ftr-299	3161	14	lack	lack	NOUN
ftr-299	3161	15	of	of	ADP
ftr-299	3161	16	economic	economic	ADJ
ftr-299	3161	17	substance	substance	NOUN
ftr-299	3161	18	are	be	AUX
ftr-299	3161	19	not	not	PART
ftr-299	3161	20	deductible	deductible	ADJ
ftr-299	3161	21	.	.	PUNCT
ftr-299	3161	22	”	"	PUNCT
ftr-299	3162	1	a.	a.	NOUN
ftr-299	3163	1	but	but	CCONJ
ftr-299	3163	2	on	on	ADP
ftr-299	3163	3	reconsideration	reconsideration	NOUN
ftr-299	3163	4	,	,	PUNCT
ftr-299	3163	5	the	the	DET
ftr-299	3163	6	taxpayer	taxpayer	NOUN
ftr-299	3163	7	wins	win	VERB
ftr-299	3163	8	a	a	DET
ftr-299	3163	9	skirmish	skirmish	NOUN
ftr-299	3163	10	after	after	SCONJ
ftr-299	3163	11	the	the	DET
ftr-299	3163	12	major	major	ADJ
ftr-299	3163	13	battle	battle	NOUN
ftr-299	3163	14	is	be	AUX
ftr-299	3163	15	over	over	ADV
ftr-299	3163	16	.	.	PUNCT
ftr-299	3164	1	bank	bank	PROPN
ftr-299	3164	2	of	of	ADP
ftr-299	3164	3	new	new	PROPN
ftr-299	3164	4	york	york	PROPN
ftr-299	3164	5	mellon	mellon	PROPN
ftr-299	3164	6	corp	corp	PROPN
ftr-299	3164	7	.	.	PROPN
ftr-299	3164	8	v.	v.	PROPN
ftr-299	3164	9	commissioner	commissioner	PROPN
ftr-299	3164	10	,	,	PUNCT
ftr-299	3164	11	t.c	t.c	PROPN
ftr-299	3164	12	.	.	PROPN
ftr-299	3164	13	memo	memo	NOUN
ftr-299	3164	14	.	.	PUNCT
ftr-299	3165	1	2013	2013	NUM
ftr-299	3165	2	-	-	SYM
ftr-299	3165	3	225	225	NUM
ftr-299	3165	4	(	(	PUNCT
ftr-299	3165	5	9/23/13	9/23/13	NUM
ftr-299	3165	6	)	)	PUNCT
ftr-299	3165	7	.	.	PUNCT
ftr-299	3166	1	the	the	DET
ftr-299	3166	2	tax	tax	NOUN
ftr-299	3166	3	court	court	NOUN
ftr-299	3166	4	(	(	PUNCT
ftr-299	3166	5	judge	judge	NOUN
ftr-299	3166	6	kroupa	kroupa	NOUN
ftr-299	3166	7	)	)	PUNCT
ftr-299	3166	8	granted	grant	VERB
ftr-299	3166	9	the	the	DET
ftr-299	3166	10	taxpayer	taxpayer	NOUN
ftr-299	3166	11	’s	’s	PART
ftr-299	3166	12	motion	motion	NOUN
ftr-299	3166	13	for	for	ADP
ftr-299	3166	14	reconsideration	reconsideration	NOUN
ftr-299	3166	15	of	of	ADP
ftr-299	3166	16	its	its	PRON
ftr-299	3166	17	decision	decision	NOUN
ftr-299	3166	18	,	,	PUNCT
ftr-299	3166	19	140	140	NUM
ftr-299	3166	20	t.c	t.c	PROPN
ftr-299	3166	21	.	.	PROPN
ftr-299	3166	22	15	15	NUM
ftr-299	3166	23	(	(	PUNCT
ftr-299	3166	24	2/11/13	2/11/13	NUM
ftr-299	3166	25	)	)	PUNCT
ftr-299	3166	26	,	,	PUNCT
ftr-299	3166	27	which	which	PRON
ftr-299	3166	28	disallowed	disallow	VERB
ftr-299	3166	29	the	the	DET
ftr-299	3166	30	taxpayer	taxpayer	NOUN
ftr-299	3166	31	’s	’s	PART
ftr-299	3166	32	claimed	claim	VERB
ftr-299	3166	33	stars	star	NOUN
ftr-299	3166	34	tax	tax	NOUN
ftr-299	3166	35	shelter	shelter	NOUN
ftr-299	3166	36	deductions	deduction	NOUN
ftr-299	3166	37	,	,	PUNCT
ftr-299	3166	38	but	but	CCONJ
ftr-299	3166	39	only	only	ADV
ftr-299	3166	40	with	with	ADP
ftr-299	3166	41	respect	respect	NOUN
ftr-299	3166	42	to	to	ADP
ftr-299	3166	43	the	the	DET
ftr-299	3166	44	disallowance	disallowance	NOUN
ftr-299	3166	45	in	in	ADP
ftr-299	3166	46	the	the	DET
ftr-299	3166	47	earlier	early	ADJ
ftr-299	3166	48	decision	decision	NOUN
ftr-299	3166	49	of	of	ADP
ftr-299	3166	50	interest	interest	NOUN
ftr-299	3166	51	deductions	deduction	NOUN
ftr-299	3166	52	with	with	ADP
ftr-299	3166	53	respect	respect	NOUN
ftr-299	3166	54	to	to	ADP
ftr-299	3166	55	a	a	DET
ftr-299	3166	56	loan	loan	NOUN
ftr-299	3166	57	incurred	incur	VERB
ftr-299	3166	58	as	as	ADP
ftr-299	3166	59	part	part	NOUN
ftr-299	3166	60	of	of	ADP
ftr-299	3166	61	the	the	DET
ftr-299	3166	62	stars	star	NOUN
ftr-299	3166	63	transaction	transaction	NOUN
ftr-299	3166	64	.	.	PUNCT
ftr-299	3167	1	in	in	ADP
ftr-299	3167	2	the	the	DET
ftr-299	3167	3	earlier	early	ADV
ftr-299	3167	4	proceeding	proceed	VERB
ftr-299	3167	5	the	the	DET
ftr-299	3167	6	taxpayer	taxpayer	NOUN
ftr-299	3167	7	maintained	maintain	VERB
ftr-299	3167	8	that	that	SCONJ
ftr-299	3167	9	it	it	PRON
ftr-299	3167	10	did	do	AUX
ftr-299	3167	11	not	not	PART
ftr-299	3167	12	deduct	deduct	VERB
ftr-299	3167	13	interest	interest	NOUN
ftr-299	3167	14	on	on	ADP
ftr-299	3167	15	the	the	DET
ftr-299	3167	16	loan	loan	NOUN
ftr-299	3167	17	because	because	SCONJ
ftr-299	3167	18	it	it	PRON
ftr-299	3167	19	argued	argue	VERB
ftr-299	3167	20	that	that	SCONJ
ftr-299	3167	21	the	the	DET
ftr-299	3167	22	loan	loan	NOUN
ftr-299	3167	23	interest	interest	NOUN
ftr-299	3167	24	and	and	CCONJ
ftr-299	3167	25	the	the	DET
ftr-299	3167	26	spread	spread	NOUN
ftr-299	3167	27	should	should	AUX
ftr-299	3167	28	be	be	AUX
ftr-299	3167	29	treated	treat	VERB
ftr-299	3167	30	as	as	SCONJ
ftr-299	3167	31	though	though	SCONJ
ftr-299	3167	32	they	they	PRON
ftr-299	3167	33	were	be	AUX
ftr-299	3167	34	paid	pay	VERB
ftr-299	3167	35	under	under	ADP
ftr-299	3167	36	an	an	DET
ftr-299	3167	37	integrated	integrate	VERB
ftr-299	3167	38	contract	contract	NOUN
ftr-299	3167	39	.	.	PUNCT
ftr-299	3168	1	the	the	DET
ftr-299	3168	2	tax	tax	NOUN
ftr-299	3168	3	court	court	NOUN
ftr-299	3168	4	bifurcated	bifurcate	VERB
ftr-299	3168	5	the	the	DET
ftr-299	3168	6	stars	star	NOUN
ftr-299	3168	7	transaction	transaction	NOUN
ftr-299	3168	8	into	into	ADP
ftr-299	3168	9	the	the	DET
ftr-299	3168	10	loan	loan	NOUN
ftr-299	3168	11	and	and	CCONJ
ftr-299	3168	12	the	the	DET
ftr-299	3168	13	stars	star	NOUN
ftr-299	3168	14	structure	structure	NOUN
ftr-299	3168	15	,	,	PUNCT
ftr-299	3168	16	and	and	CCONJ
ftr-299	3168	17	found	find	VERB
ftr-299	3168	18	that	that	SCONJ
ftr-299	3168	19	the	the	DET
ftr-299	3168	20	loan	loan	NOUN
ftr-299	3168	21	proceeds	proceed	NOUN
ftr-299	3168	22	were	be	AUX
ftr-299	3168	23	available	available	ADJ
ftr-299	3168	24	for	for	ADP
ftr-299	3168	25	the	the	DET
ftr-299	3168	26	taxpayer	taxpayer	NOUN
ftr-299	3168	27	’s	’s	PART
ftr-299	3168	28	use	use	NOUN
ftr-299	3168	29	throughout	throughout	ADP
ftr-299	3168	30	the	the	DET
ftr-299	3168	31	stars	star	NOUN
ftr-299	3168	32	transaction	transaction	NOUN
ftr-299	3168	33	.	.	PUNCT
ftr-299	3169	1	based	base	VERB
ftr-299	3169	2	on	on	ADP
ftr-299	3169	3	this	this	DET
ftr-299	3169	4	finding	find	VERB
ftr-299	3169	5	the	the	DET
ftr-299	3169	6	taxpayer	taxpayer	NOUN
ftr-299	3169	7	argued	argue	VERB
ftr-299	3169	8	that	that	SCONJ
ftr-299	3169	9	an	an	DET
ftr-299	3169	10	interest	interest	NOUN
ftr-299	3169	11	deduction	deduction	NOUN
ftr-299	3169	12	should	should	AUX
ftr-299	3169	13	be	be	AUX
ftr-299	3169	14	allowed	allow	VERB
ftr-299	3169	15	,	,	PUNCT
ftr-299	3169	16	reasoning	reason	VERB
ftr-299	3169	17	that	that	SCONJ
ftr-299	3169	18	the	the	DET
ftr-299	3169	19	loan	loan	NOUN
ftr-299	3169	20	was	be	AUX
ftr-299	3169	21	not	not	PART
ftr-299	3169	22	necessary	necessary	ADJ
ftr-299	3169	23	for	for	SCONJ
ftr-299	3169	24	the	the	DET
ftr-299	3169	25	stars	star	NOUN
ftr-299	3169	26	structure	structure	NOUN
ftr-299	3169	27	to	to	PART
ftr-299	3169	28	produce	produce	VERB
ftr-299	3169	29	the	the	DET
ftr-299	3169	30	disallowed	disallow	VERB
ftr-299	3169	31	foreign	foreign	ADJ
ftr-299	3169	32	tax	tax	NOUN
ftr-299	3169	33	credits	credit	NOUN
ftr-299	3169	34	,	,	PUNCT
ftr-299	3169	35	and	and	CCONJ
ftr-299	3169	36	thus	thus	ADV
ftr-299	3169	37	loan	loan	NOUN
ftr-299	3169	38	served	serve	VERB
ftr-299	3169	39	a	a	DET
ftr-299	3169	40	purpose	purpose	NOUN
ftr-299	3169	41	beyond	beyond	ADP
ftr-299	3169	42	the	the	DET
ftr-299	3169	43	creation	creation	NOUN
ftr-299	3169	44	of	of	ADP
ftr-299	3169	45	tax	tax	NOUN
ftr-299	3169	46	benefits	benefit	NOUN
ftr-299	3169	47	.	.	PUNCT
ftr-299	3170	1	the	the	DET
ftr-299	3170	2	court	court	NOUN
ftr-299	3170	3	agreed	agree	VERB
ftr-299	3170	4	with	with	ADP
ftr-299	3170	5	this	this	DET
ftr-299	3170	6	argument	argument	NOUN
ftr-299	3170	7	and	and	CCONJ
ftr-299	3170	8	allowed	allow	VERB
ftr-299	3170	9	the	the	DET
ftr-299	3170	10	deduction	deduction	NOUN
ftr-299	3170	11	.	.	PUNCT
ftr-299	3171	1	b.	b.	PROPN
ftr-299	3172	1	another	another	DET
ftr-299	3172	2	stars	star	NOUN
ftr-299	3172	3	deal	deal	NOUN
ftr-299	3172	4	is	be	AUX
ftr-299	3172	5	rejected	reject	VERB
ftr-299	3172	6	completely	completely	ADV
ftr-299	3172	7	.	.	PUNCT
ftr-299	3173	1	salem	salem	PROPN
ftr-299	3173	2	financial	financial	PROPN
ftr-299	3173	3	,	,	PUNCT
ftr-299	3173	4	inc	inc	PROPN
ftr-299	3173	5	.	.	PROPN
ftr-299	3174	1	v.	v.	PROPN
ftr-299	3174	2	united	united	PROPN
ftr-299	3174	3	states	states	PROPN
ftr-299	3174	4	,	,	PUNCT
ftr-299	3174	5	112	112	NUM
ftr-299	3174	6	fed	feed	VERB
ftr-299	3174	7	.	.	PUNCT
ftr-299	3175	1	cl	cl	NOUN
ftr-299	3175	2	.	.	PUNCT
ftr-299	3176	1	543	543	NUM
ftr-299	3176	2	(	(	PUNCT
ftr-299	3176	3	9/20/13	9/20/13	NUM
ftr-299	3176	4	)	)	PUNCT
ftr-299	3176	5	.	.	PUNCT
ftr-299	3177	1	the	the	DET
ftr-299	3177	2	court	court	NOUN
ftr-299	3177	3	of	of	ADP
ftr-299	3177	4	federal	federal	ADJ
ftr-299	3177	5	claims	claim	NOUN
ftr-299	3177	6	(	(	PUNCT
ftr-299	3177	7	judge	judge	NOUN
ftr-299	3177	8	wheeler	wheeler	NOUN
ftr-299	3177	9	)	)	PUNCT
ftr-299	3177	10	–	–	PUNCT
ftr-299	3177	11	in	in	ADP
ftr-299	3177	12	a	a	DET
ftr-299	3177	13	very	very	ADV
ftr-299	3177	14	loooong	loooong	ADJ
ftr-299	3177	15	opinion	opinion	NOUN
ftr-299	3177	16	–	–	PUNCT
ftr-299	3177	17	concluded	conclude	VERB
ftr-299	3177	18	that	that	SCONJ
ftr-299	3177	19	“	"	PUNCT
ftr-299	3177	20	[	[	X
ftr-299	3177	21	n]o	n]o	X
ftr-299	3177	22	aspect	aspect	NOUN
ftr-299	3177	23	of	of	ADP
ftr-299	3177	24	the	the	DET
ftr-299	3177	25	stars	star	NOUN
ftr-299	3177	26	transaction	transaction	NOUN
ftr-299	3177	27	has	have	VERB
ftr-299	3177	28	any	any	DET
ftr-299	3177	29	economic	economic	ADJ
ftr-299	3177	30	reality	reality	NOUN
ftr-299	3177	31	.	.	PUNCT
ftr-299	3177	32	”	"	PUNCT
ftr-299	3178	1	furthermore	furthermore	ADV
ftr-299	3178	2	,	,	PUNCT
ftr-299	3178	3	because	because	SCONJ
ftr-299	3178	4	the	the	DET
ftr-299	3178	5	taxpayer	taxpayer	NOUN
ftr-299	3178	6	“	"	PUNCT
ftr-299	3178	7	was	be	AUX
ftr-299	3178	8	engaged	engage	VERB
ftr-299	3178	9	in	in	ADP
ftr-299	3178	10	an	an	DET
ftr-299	3178	11	economically	economically	ADV
ftr-299	3178	12	meaningless	meaningless	ADJ
ftr-299	3178	13	tax	tax	NOUN
ftr-299	3178	14	shelter	shelter	NOUN
ftr-299	3178	15	...	...	PUNCT
ftr-299	3178	16	the	the	DET
ftr-299	3178	17	negligence	negligence	NOUN
ftr-299	3178	18	accuracy	accuracy	NOUN
ftr-299	3178	19	-	-	PUNCT
ftr-299	3178	20	related	relate	VERB
ftr-299	3178	21	penalty	penalty	NOUN
ftr-299	3178	22	of	of	ADP
ftr-299	3178	23	§	§	PROPN
ftr-299	3178	24	6662(b)(1	6662(b)(1	NOUN
ftr-299	3178	25	)	)	PUNCT
ftr-299	3178	26	and	and	CCONJ
ftr-299	3178	27	the	the	DET
ftr-299	3178	28	substantial	substantial	ADJ
ftr-299	3178	29	understatement	understatement	ADJ
ftr-299	3178	30	accuracy	accuracy	NOUN
ftr-299	3178	31	-	-	PUNCT
ftr-299	3178	32	related	relate	VERB
ftr-299	3178	33	penalty	penalty	NOUN
ftr-299	3178	34	of	of	ADP
ftr-299	3178	35	§	§	PROPN
ftr-299	3178	36	6662(b)(2	6662(b)(2	NUM
ftr-299	3178	37	)	)	PUNCT
ftr-299	3178	38	apply	apply	VERB
ftr-299	3178	39	,	,	PUNCT
ftr-299	3178	40	and	and	CCONJ
ftr-299	3178	41	that	that	SCONJ
ftr-299	3178	42	the	the	DET
ftr-299	3178	43	defenses	defense	NOUN
ftr-299	3178	44	of	of	ADP
ftr-299	3178	45	reasonable	reasonable	ADJ
ftr-299	3178	46	basis	basis	NOUN
ftr-299	3178	47	,	,	PUNCT
ftr-299	3178	48	substantial	substantial	ADJ
ftr-299	3178	49	authority	authority	NOUN
ftr-299	3178	50	,	,	PUNCT
ftr-299	3178	51	and	and	CCONJ
ftr-299	3178	52	reasonable	reasonable	ADJ
ftr-299	3178	53	cause	cause	NOUN
ftr-299	3178	54	and	and	CCONJ
ftr-299	3178	55	good	good	ADJ
ftr-299	3178	56	faith	faith	NOUN
ftr-299	3178	57	are	be	AUX
ftr-299	3178	58	not	not	PART
ftr-299	3178	59	available	available	ADJ
ftr-299	3178	60	[	[	X
ftr-299	3178	61	to	to	ADP
ftr-299	3178	62	the	the	DET
ftr-299	3178	63	taxpayer	taxpayer	NOUN
ftr-299	3178	64	]	]	PUNCT
ftr-299	3178	65	.	.	PUNCT
ftr-299	3178	66	”	"	PUNCT
ftr-299	3179	1	c.	c.	NOUN
ftr-299	3179	2	but	but	CCONJ
ftr-299	3179	3	a	a	DET
ftr-299	3179	4	different	different	ADJ
ftr-299	3179	5	court	court	NOUN
ftr-299	3179	6	–	–	PUNCT
ftr-299	3179	7	with	with	ADP
ftr-299	3179	8	a	a	DET
ftr-299	3179	9	judge	judge	NOUN
ftr-299	3179	10	of	of	ADP
ftr-299	3179	11	irish	irish	ADJ
ftr-299	3179	12	descent	descent	NOUN
ftr-299	3179	13	–	–	PUNCT
ftr-299	3179	14	sees	see	VERB
ftr-299	3179	15	the	the	DET
ftr-299	3179	16	stars	star	NOUN
ftr-299	3179	17	deal	deal	VERB
ftr-299	3179	18	and	and	CCONJ
ftr-299	3179	19	grants	grant	VERB
ftr-299	3179	20	partial	partial	ADJ
ftr-299	3179	21	summary	summary	NOUN
ftr-299	3179	22	judgment	judgment	NOUN
ftr-299	3179	23	for	for	ADP
ftr-299	3179	24	the	the	DET
ftr-299	3179	25	taxpayer	taxpayer	NOUN
ftr-299	3179	26	;	;	PUNCT
ftr-299	3179	27	only	only	ADV
ftr-299	3179	28	the	the	DET
ftr-299	3179	29	shadow	shadow	NOUN
ftr-299	3179	30	[	[	X
ftr-299	3179	31	and	and	CCONJ
ftr-299	3179	32	the	the	DET
ftr-299	3179	33	first	first	ADJ
ftr-299	3179	34	circuit	circuit	NOUN
ftr-299	3179	35	]	]	PUNCT
ftr-299	3179	36	knows	know	VERB
ftr-299	3179	37	what	what	PRON
ftr-299	3179	38	comes	come	VERB
ftr-299	3179	39	next	next	ADV
ftr-299	3179	40	.	.	PUNCT
ftr-299	3180	1	santander	santander	NOUN
ftr-299	3180	2	holdings	holding	NOUN
ftr-299	3180	3	u.s.a	u.s.a	PROPN
ftr-299	3180	4	.	.	PUNCT
ftr-299	3181	1	v.	v.	PROPN
ftr-299	3181	2	united	united	PROPN
ftr-299	3181	3	states	states	PROPN
ftr-299	3181	4	,	,	PUNCT
ftr-299	3181	5	112	112	NUM
ftr-299	3181	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	3181	7	2013	2013	NUM
ftr-299	3181	8	-	-	SYM
ftr-299	3181	9	6530	6530	NUM
ftr-299	3181	10	(	(	PUNCT
ftr-299	3181	11	d.	d.	PROPN
ftr-299	3181	12	mass	mass	PROPN
ftr-299	3181	13	.	.	PUNCT
ftr-299	3182	1	10/17/13	10/17/13	NUM
ftr-299	3182	2	)	)	PUNCT
ftr-299	3182	3	.	.	PUNCT
ftr-299	3183	1	a	a	DET
ftr-299	3183	2	key	key	ADJ
ftr-299	3183	3	element	element	NOUN
ftr-299	3183	4	in	in	ADP
ftr-299	3183	5	whether	whether	SCONJ
ftr-299	3183	6	a	a	DET
ftr-299	3183	7	stars	star	NOUN
ftr-299	3183	8	transaction	transaction	NOUN
ftr-299	3183	9	has	have	AUX
ftr-299	3183	10	a	a	DET
ftr-299	3183	11	reasonable	reasonable	ADJ
ftr-299	3183	12	prospect	prospect	NOUN
ftr-299	3183	13	for	for	ADP
ftr-299	3183	14	profit	profit	NOUN
ftr-299	3183	15	,	,	PUNCT
ftr-299	3183	16	and	and	CCONJ
ftr-299	3183	17	thus	thus	ADV
ftr-299	3183	18	might	might	AUX
ftr-299	3183	19	not	not	PART
ftr-299	3183	20	run	run	VERB
ftr-299	3183	21	afoul	afoul	ADV
ftr-299	3183	22	of	of	ADP
ftr-299	3183	23	the	the	DET
ftr-299	3183	24	economic	economic	ADJ
ftr-299	3183	25	substance	substance	NOUN
ftr-299	3183	26	doctrine	doctrine	NOUN
ftr-299	3183	27	,	,	PUNCT
ftr-299	3183	28	is	be	AUX
ftr-299	3183	29	whether	whether	SCONJ
ftr-299	3183	30	the	the	DET
ftr-299	3183	31	payment	payment	NOUN
ftr-299	3183	32	from	from	ADP
ftr-299	3183	33	barclays	barclay	NOUN
ftr-299	3183	34	2014	2014	NUM
ftr-299	3183	35	]	]	PUNCT
ftr-299	3183	36	recent	recent	ADJ
ftr-299	3183	37	developments	development	NOUN
ftr-299	3183	38	in	in	ADP
ftr-299	3183	39	federal	federal	ADJ
ftr-299	3183	40	income	income	NOUN
ftr-299	3183	41	taxation	taxation	NOUN
ftr-299	3183	42	377	377	NUM
ftr-299	3183	43	(	(	PUNCT
ftr-299	3183	44	the	the	DET
ftr-299	3183	45	counterparty	counterparty	NOUN
ftr-299	3183	46	)	)	PUNCT
ftr-299	3183	47	to	to	ADP
ftr-299	3183	48	the	the	DET
ftr-299	3183	49	taxpayer	taxpayer	NOUN
ftr-299	3183	50	of	of	ADP
ftr-299	3183	51	an	an	DET
ftr-299	3183	52	amount	amount	NOUN
ftr-299	3183	53	equal	equal	ADJ
ftr-299	3183	54	to	to	ADP
ftr-299	3183	55	one	one	NUM
ftr-299	3183	56	-	-	PUNCT
ftr-299	3183	57	half	half	NOUN
ftr-299	3183	58	of	of	ADP
ftr-299	3183	59	the	the	DET
ftr-299	3183	60	u.k	u.k	PROPN
ftr-299	3183	61	.	.	PROPN
ftr-299	3183	62	taxes	taxis	NOUN
ftr-299	3183	63	paid	pay	VERB
ftr-299	3183	64	by	by	ADP
ftr-299	3183	65	the	the	DET
ftr-299	3183	66	taxpayer	taxpayer	NOUN
ftr-299	3183	67	effectively	effectively	ADV
ftr-299	3183	68	reduced	reduce	VERB
ftr-299	3183	69	the	the	DET
ftr-299	3183	70	taxpayer	taxpayer	NOUN
ftr-299	3183	71	’s	’s	PART
ftr-299	3183	72	payment	payment	NOUN
ftr-299	3183	73	of	of	ADP
ftr-299	3183	74	the	the	DET
ftr-299	3183	75	u.k	u.k	PROPN
ftr-299	3183	76	.	.	PROPN
ftr-299	3183	77	taxes	taxis	NOUN
ftr-299	3183	78	as	as	ADP
ftr-299	3183	79	a	a	DET
ftr-299	3183	80	rebate	rebate	NOUN
ftr-299	3183	81	.	.	PUNCT
ftr-299	3184	1	(	(	PUNCT
ftr-299	3184	2	we	we	PRON
ftr-299	3184	3	will	will	AUX
ftr-299	3184	4	not	not	PART
ftr-299	3184	5	go	go	VERB
ftr-299	3184	6	into	into	ADP
ftr-299	3184	7	the	the	DET
ftr-299	3184	8	details	detail	NOUN
ftr-299	3184	9	of	of	ADP
ftr-299	3184	10	the	the	DET
ftr-299	3184	11	economic	economic	ADJ
ftr-299	3184	12	analysis	analysis	NOUN
ftr-299	3184	13	.	.	PUNCT
ftr-299	3184	14	)	)	PUNCT
ftr-299	3185	1	suffice	suffice	VERB
ftr-299	3185	2	it	it	PRON
ftr-299	3185	3	to	to	PART
ftr-299	3185	4	say	say	VERB
ftr-299	3185	5	that	that	SCONJ
ftr-299	3185	6	the	the	DET
ftr-299	3185	7	government	government	NOUN
ftr-299	3185	8	’s	’s	PART
ftr-299	3185	9	position	position	NOUN
ftr-299	3185	10	was	be	AUX
ftr-299	3185	11	that	that	SCONJ
ftr-299	3185	12	“	"	PUNCT
ftr-299	3185	13	the	the	DET
ftr-299	3185	14	barclays	barclay	NOUN
ftr-299	3185	15	payment	payment	NOUN
ftr-299	3185	16	was	be	AUX
ftr-299	3185	17	not	not	PART
ftr-299	3185	18	‘	'	PUNCT
ftr-299	3185	19	in	in	ADP
ftr-299	3185	20	substance	substance	NOUN
ftr-299	3185	21	’	'	PUNCT
ftr-299	3185	22	a	a	DET
ftr-299	3185	23	payment	payment	NOUN
ftr-299	3185	24	by	by	ADP
ftr-299	3185	25	barclays	barclay	NOUN
ftr-299	3185	26	at	at	ADV
ftr-299	3185	27	all	all	ADV
ftr-299	3185	28	,	,	PUNCT
ftr-299	3185	29	but	but	CCONJ
ftr-299	3185	30	rather	rather	ADV
ftr-299	3185	31	it	it	PRON
ftr-299	3185	32	was	be	AUX
ftr-299	3185	33	‘	'	PUNCT
ftr-299	3185	34	effectively	effectively	ADV
ftr-299	3185	35	’	'	PUNCT
ftr-299	3185	36	a	a	DET
ftr-299	3185	37	rebate	rebate	NOUN
ftr-299	3185	38	of	of	ADP
ftr-299	3185	39	taxes	taxis	NOUN
ftr-299	3185	40	originating	originate	VERB
ftr-299	3185	41	from	from	ADP
ftr-299	3185	42	the	the	DET
ftr-299	3185	43	u.k	u.k	PROPN
ftr-299	3185	44	.	.	PROPN
ftr-299	3185	45	tax	tax	NOUN
ftr-299	3185	46	authorities	authority	NOUN
ftr-299	3185	47	.	.	PUNCT
ftr-299	3186	1	the	the	DET
ftr-299	3186	2	theory	theory	NOUN
ftr-299	3186	3	is	be	AUX
ftr-299	3186	4	that	that	SCONJ
ftr-299	3186	5	barclays	barclay	NOUN
ftr-299	3186	6	was	be	AUX
ftr-299	3186	7	only	only	ADV
ftr-299	3186	8	able	able	ADJ
ftr-299	3186	9	to	to	PART
ftr-299	3186	10	make	make	VERB
ftr-299	3186	11	the	the	DET
ftr-299	3186	12	payment	payment	NOUN
ftr-299	3186	13	because	because	SCONJ
ftr-299	3186	14	of	of	ADP
ftr-299	3186	15	the	the	DET
ftr-299	3186	16	tax	tax	NOUN
ftr-299	3186	17	credits	credit	NOUN
ftr-299	3186	18	it	it	PRON
ftr-299	3186	19	had	have	AUX
ftr-299	3186	20	received	receive	VERB
ftr-299	3186	21	from	from	ADP
ftr-299	3186	22	the	the	DET
ftr-299	3186	23	u.k	u.k	PROPN
ftr-299	3186	24	.	.	PUNCT
ftr-299	3186	25	”	"	PUNCT
ftr-299	3187	1	the	the	DET
ftr-299	3187	2	district	district	NOUN
ftr-299	3187	3	court	court	NOUN
ftr-299	3187	4	(	(	PUNCT
ftr-299	3187	5	judge	judge	PROPN
ftr-299	3187	6	o’toole	o’toole	PROPN
ftr-299	3187	7	)	)	PUNCT
ftr-299	3187	8	found	find	VERB
ftr-299	3187	9	the	the	DET
ftr-299	3187	10	government	government	NOUN
ftr-299	3187	11	’s	’s	PART
ftr-299	3187	12	argument	argument	NOUN
ftr-299	3187	13	on	on	ADP
ftr-299	3187	14	this	this	DET
ftr-299	3187	15	point	point	NOUN
ftr-299	3187	16	“	"	PUNCT
ftr-299	3187	17	wholly	wholly	ADV
ftr-299	3187	18	unconvincing	unconvincing	ADJ
ftr-299	3187	19	,	,	PUNCT
ftr-299	3187	20	”	"	PUNCT
ftr-299	3187	21	and	and	CCONJ
ftr-299	3187	22	held	hold	VERB
ftr-299	3187	23	that	that	SCONJ
ftr-299	3187	24	the	the	DET
ftr-299	3187	25	barclays	barclay	NOUN
ftr-299	3187	26	payment	payment	NOUN
ftr-299	3187	27	was	be	AUX
ftr-299	3187	28	not	not	PART
ftr-299	3187	29	in	in	ADP
ftr-299	3187	30	any	any	DET
ftr-299	3187	31	way	way	NOUN
ftr-299	3187	32	a	a	DET
ftr-299	3187	33	rebate	rebate	NOUN
ftr-299	3187	34	to	to	ADP
ftr-299	3187	35	the	the	DET
ftr-299	3187	36	taxpayer	taxpayer	NOUN
ftr-299	3187	37	of	of	ADP
ftr-299	3187	38	u.k	u.k	PROPN
ftr-299	3187	39	.	.	PROPN
ftr-299	3187	40	taxes	taxis	NOUN
ftr-299	3187	41	,	,	PUNCT
ftr-299	3187	42	citing	cite	VERB
ftr-299	3187	43	.	.	PUNCT
ftr-299	3188	1	reg	reg	NOUN
ftr-299	3188	2	.	.	PUNCT
ftr-299	3189	1	§	§	PROPN
ftr-299	3189	2	1.901	1.901	NUM
ftr-299	3189	3	-	-	SYM
ftr-299	3189	4	2(f)(2	2(f)(2	NUM
ftr-299	3189	5	)	)	PUNCT
ftr-299	3189	6	,	,	PUNCT
ftr-299	3189	7	which	which	PRON
ftr-299	3189	8	provides	provide	VERB
ftr-299	3189	9	:	:	PUNCT
ftr-299	3189	10	“	"	PUNCT
ftr-299	3189	11	tax	tax	NOUN
ftr-299	3189	12	is	be	AUX
ftr-299	3189	13	considered	consider	VERB
ftr-299	3189	14	paid	pay	VERB
ftr-299	3189	15	by	by	ADP
ftr-299	3189	16	the	the	DET
ftr-299	3189	17	taxpayer	taxpayer	NOUN
ftr-299	3189	18	even	even	ADV
ftr-299	3189	19	if	if	SCONJ
ftr-299	3189	20	another	another	DET
ftr-299	3189	21	party	party	NOUN
ftr-299	3189	22	to	to	ADP
ftr-299	3189	23	a	a	DET
ftr-299	3189	24	direct	direct	ADJ
ftr-299	3189	25	or	or	CCONJ
ftr-299	3189	26	indirect	indirect	ADJ
ftr-299	3189	27	transaction	transaction	NOUN
ftr-299	3189	28	with	with	ADP
ftr-299	3189	29	the	the	DET
ftr-299	3189	30	taxpayer	taxpayer	NOUN
ftr-299	3189	31	agrees	agree	VERB
ftr-299	3189	32	,	,	PUNCT
ftr-299	3189	33	as	as	ADP
ftr-299	3189	34	a	a	DET
ftr-299	3189	35	part	part	NOUN
ftr-299	3189	36	of	of	ADP
ftr-299	3189	37	the	the	DET
ftr-299	3189	38	transaction	transaction	NOUN
ftr-299	3189	39	,	,	PUNCT
ftr-299	3189	40	to	to	PART
ftr-299	3189	41	assume	assume	VERB
ftr-299	3189	42	the	the	DET
ftr-299	3189	43	taxpayer	taxpayer	NOUN
ftr-299	3189	44	’s	’s	PART
ftr-299	3189	45	foreign	foreign	ADJ
ftr-299	3189	46	tax	tax	NOUN
ftr-299	3189	47	liability	liability	NOUN
ftr-299	3189	48	.	.	PUNCT
ftr-299	3189	49	”	"	PUNCT
ftr-299	3190	1	accordingly	accordingly	ADV
ftr-299	3190	2	,	,	PUNCT
ftr-299	3190	3	he	he	PRON
ftr-299	3190	4	ruled	rule	VERB
ftr-299	3190	5	that	that	SCONJ
ftr-299	3190	6	the	the	DET
ftr-299	3190	7	barclays	barclay	NOUN
ftr-299	3190	8	payment	payment	NOUN
ftr-299	3190	9	to	to	ADP
ftr-299	3190	10	the	the	DET
ftr-299	3190	11	taxpayer	taxpayer	NOUN
ftr-299	3190	12	“	"	PUNCT
ftr-299	3190	13	should	should	AUX
ftr-299	3190	14	be	be	AUX
ftr-299	3190	15	accounted	account	VERB
ftr-299	3190	16	for	for	ADP
ftr-299	3190	17	as	as	ADP
ftr-299	3190	18	revenue	revenue	NOUN
ftr-299	3190	19	to	to	ADP
ftr-299	3190	20	[	[	X
ftr-299	3190	21	the	the	DET
ftr-299	3190	22	taxpayer	taxpayer	NOUN
ftr-299	3190	23	]	]	PUNCT
ftr-299	3190	24	in	in	ADP
ftr-299	3190	25	assessing	assess	VERB
ftr-299	3190	26	whether	whether	SCONJ
ftr-299	3190	27	[	[	X
ftr-299	3190	28	the	the	DET
ftr-299	3190	29	taxpayer	taxpayer	NOUN
ftr-299	3190	30	]	]	PUNCT
ftr-299	3190	31	had	have	VERB
ftr-299	3190	32	a	a	DET
ftr-299	3190	33	reasonable	reasonable	ADJ
ftr-299	3190	34	prospect	prospect	NOUN
ftr-299	3190	35	of	of	ADP
ftr-299	3190	36	profit	profit	NOUN
ftr-299	3190	37	in	in	ADP
ftr-299	3190	38	the	the	DET
ftr-299	3190	39	transaction	transaction	NOUN
ftr-299	3190	40	.	.	PUNCT
ftr-299	3190	41	”	"	PUNCT
ftr-299	3191	1	he	he	PRON
ftr-299	3191	2	also	also	ADV
ftr-299	3191	3	rejected	reject	VERB
ftr-299	3191	4	the	the	DET
ftr-299	3191	5	government	government	NOUN
ftr-299	3191	6	’s	’s	PART
ftr-299	3191	7	argument	argument	NOUN
ftr-299	3191	8	that	that	SCONJ
ftr-299	3191	9	the	the	DET
ftr-299	3191	10	entire	entire	ADJ
ftr-299	3191	11	transaction	transaction	NOUN
ftr-299	3191	12	was	be	AUX
ftr-299	3191	13	a	a	DET
ftr-299	3191	14	“	"	PUNCT
ftr-299	3191	15	sham	sham	NOUN
ftr-299	3191	16	”	"	PUNCT
ftr-299	3191	17	“	"	PUNCT
ftr-299	3191	18	concocted	concoct	VERB
ftr-299	3191	19	to	to	PART
ftr-299	3191	20	manufacture	manufacture	VERB
ftr-299	3191	21	a	a	DET
ftr-299	3191	22	bogus	bogus	ADJ
ftr-299	3191	23	foreign	foreign	ADJ
ftr-299	3191	24	tax	tax	NOUN
ftr-299	3191	25	credit	credit	NOUN
ftr-299	3191	26	,	,	PUNCT
ftr-299	3191	27	”	"	PUNCT
ftr-299	3191	28	because	because	SCONJ
ftr-299	3191	29	he	he	PRON
ftr-299	3191	30	found	find	VERB
ftr-299	3191	31	that	that	DET
ftr-299	3191	32	argument	argument	NOUN
ftr-299	3191	33	to	to	PART
ftr-299	3191	34	be	be	AUX
ftr-299	3191	35	foreclosed	foreclose	VERB
ftr-299	3191	36	by	by	ADP
ftr-299	3191	37	his	his	PRON
ftr-299	3191	38	finding	finding	NOUN
ftr-299	3191	39	that	that	SCONJ
ftr-299	3191	40	“	"	PUNCT
ftr-299	3191	41	[	[	X
ftr-299	3191	42	i]f	i]f	ADP
ftr-299	3191	43	the	the	DET
ftr-299	3191	44	barclays	barclay	NOUN
ftr-299	3191	45	payment	payment	NOUN
ftr-299	3191	46	is	be	AUX
ftr-299	3191	47	included	include	VERB
ftr-299	3191	48	in	in	ADP
ftr-299	3191	49	the	the	DET
ftr-299	3191	50	calculation	calculation	NOUN
ftr-299	3191	51	of	of	ADP
ftr-299	3191	52	pre	pre	ADJ
ftr-299	3191	53	-	-	ADJ
ftr-299	3191	54	tax	tax	ADJ
ftr-299	3191	55	profitability	profitability	NOUN
ftr-299	3191	56	,	,	PUNCT
ftr-299	3191	57	then	then	ADV
ftr-299	3191	58	there	there	PRON
ftr-299	3191	59	was	be	VERB
ftr-299	3191	60	a	a	DET
ftr-299	3191	61	reasonable	reasonable	ADJ
ftr-299	3191	62	prospect	prospect	NOUN
ftr-299	3191	63	of	of	ADP
ftr-299	3191	64	profit	profit	NOUN
ftr-299	3191	65	as	as	ADP
ftr-299	3191	66	to	to	ADP
ftr-299	3191	67	the	the	DET
ftr-299	3191	68	trust	trust	NOUN
ftr-299	3191	69	transaction	transaction	NOUN
ftr-299	3191	70	,	,	PUNCT
ftr-299	3191	71	giving	give	VERB
ftr-299	3191	72	it	it	PRON
ftr-299	3191	73	economic	economic	ADJ
ftr-299	3191	74	substance	substance	NOUN
ftr-299	3191	75	.	.	PUNCT
ftr-299	3191	76	”	"	PUNCT
ftr-299	3192	1	finally	finally	ADV
ftr-299	3192	2	,	,	PUNCT
ftr-299	3192	3	judge	judge	PROPN
ftr-299	3192	4	o’toole	o’toole	PROPN
ftr-299	3192	5	concluded	conclude	VERB
ftr-299	3192	6	that	that	SCONJ
ftr-299	3192	7	under	under	ADP
ftr-299	3192	8	first	first	ADJ
ftr-299	3192	9	circuit	circuit	NOUN
ftr-299	3192	10	precedent	precedent	NOUN
ftr-299	3192	11	,	,	PUNCT
ftr-299	3192	12	if	if	SCONJ
ftr-299	3192	13	a	a	DET
ftr-299	3192	14	transaction	transaction	NOUN
ftr-299	3192	15	that	that	PRON
ftr-299	3192	16	had	have	VERB
ftr-299	3192	17	“	"	PUNCT
ftr-299	3192	18	objective	objective	ADJ
ftr-299	3192	19	economic	economic	ADJ
ftr-299	3192	20	substance	substance	NOUN
ftr-299	3192	21	,	,	PUNCT
ftr-299	3192	22	”	"	PUNCT
ftr-299	3192	23	the	the	DET
ftr-299	3192	24	economic	economic	ADJ
ftr-299	3192	25	substance	substance	NOUN
ftr-299	3192	26	doctrine	doctrine	NOUN
ftr-299	3192	27	could	could	AUX
ftr-299	3192	28	not	not	PART
ftr-299	3192	29	be	be	AUX
ftr-299	3192	30	applied	apply	VERB
ftr-299	3192	31	to	to	PART
ftr-299	3192	32	deny	deny	VERB
ftr-299	3192	33	the	the	DET
ftr-299	3192	34	tax	tax	NOUN
ftr-299	3192	35	benefits	benefit	NOUN
ftr-299	3192	36	of	of	ADP
ftr-299	3192	37	the	the	DET
ftr-299	3192	38	transaction	transaction	NOUN
ftr-299	3192	39	on	on	ADP
ftr-299	3192	40	“	"	PUNCT
ftr-299	3192	41	subjective	subjective	ADJ
ftr-299	3192	42	”	"	PUNCT
ftr-299	3192	43	grounds	ground	NOUN
ftr-299	3192	44	,	,	PUNCT
ftr-299	3192	45	although	although	SCONJ
ftr-299	3192	46	he	he	PRON
ftr-299	3192	47	acknowledged	acknowledge	VERB
ftr-299	3192	48	that	that	SCONJ
ftr-299	3192	49	the	the	DET
ftr-299	3192	50	first	first	ADJ
ftr-299	3192	51	circuit	circuit	NOUN
ftr-299	3192	52	might	might	AUX
ftr-299	3192	53	revisit	revisit	VERB
ftr-299	3192	54	the	the	DET
ftr-299	3192	55	issue	issue	NOUN
ftr-299	3192	56	and	and	CCONJ
ftr-299	3192	57	“	"	PUNCT
ftr-299	3192	58	would	would	AUX
ftr-299	3192	59	perhaps	perhaps	ADV
ftr-299	3192	60	move	move	VERB
ftr-299	3192	61	a	a	DET
ftr-299	3192	62	bit	bit	NOUN
ftr-299	3192	63	away	away	ADV
ftr-299	3192	64	from	from	ADP
ftr-299	3192	65	a	a	DET
ftr-299	3192	66	rigid	rigid	ADJ
ftr-299	3192	67	‘	'	PUNCT
ftr-299	3192	68	objective	objective	ADJ
ftr-299	3192	69	only	only	ADJ
ftr-299	3192	70	’	'	PUNCT
ftr-299	3192	71	test	test	NOUN
ftr-299	3192	72	to	to	ADP
ftr-299	3192	73	one	one	NUM
ftr-299	3192	74	that	that	PRON
ftr-299	3192	75	is	be	AUX
ftr-299	3192	76	primarily	primarily	ADV
ftr-299	3192	77	objective	objective	ADJ
ftr-299	3192	78	but	but	CCONJ
ftr-299	3192	79	has	have	VERB
ftr-299	3192	80	room	room	NOUN
ftr-299	3192	81	for	for	ADP
ftr-299	3192	82	consideration	consideration	NOUN
ftr-299	3192	83	of	of	ADP
ftr-299	3192	84	subjective	subjective	ADJ
ftr-299	3192	85	factors	factor	NOUN
ftr-299	3192	86	where	where	SCONJ
ftr-299	3192	87	necessary	necessary	ADJ
ftr-299	3192	88	or	or	CCONJ
ftr-299	3192	89	appropriate	appropriate	ADJ
ftr-299	3192	90	.	.	PUNCT
ftr-299	3192	91	”	"	PUNCT
ftr-299	3193	1	8	8	NUM
ftr-299	3193	2	.	.	PUNCT
ftr-299	3194	1	the	the	DET
ftr-299	3194	2	mighty	mighty	ADJ
ftr-299	3194	3	sword	sword	NOUN
ftr-299	3194	4	of	of	ADP
ftr-299	3194	5	economic	economic	ADJ
ftr-299	3194	6	substance	substance	NOUN
ftr-299	3194	7	strikes	strike	VERB
ftr-299	3194	8	down	down	ADP
ftr-299	3194	9	yet	yet	ADV
ftr-299	3194	10	another	another	DET
ftr-299	3194	11	tax	tax	NOUN
ftr-299	3194	12	shelter	shelter	NOUN
ftr-299	3194	13	.	.	PUNCT
ftr-299	3195	1	this	this	PRON
ftr-299	3195	2	is	be	AUX
ftr-299	3195	3	getting	get	VERB
ftr-299	3195	4	to	to	PART
ftr-299	3195	5	be	be	AUX
ftr-299	3195	6	really	really	ADV
ftr-299	3195	7	old	old	ADJ
ftr-299	3195	8	news	news	NOUN
ftr-299	3195	9	.	.	PUNCT
ftr-299	3196	1	blum	blum	PROPN
ftr-299	3196	2	v.	v.	PROPN
ftr-299	3196	3	commissioner	commissioner	PROPN
ftr-299	3196	4	,	,	PUNCT
ftr-299	3196	5	737	737	NUM
ftr-299	3196	6	f.3d	f.3d	NUM
ftr-299	3196	7	1303	1303	NUM
ftr-299	3196	8	(	(	PUNCT
ftr-299	3196	9	10th	10th	ADJ
ftr-299	3196	10	cir	cir	NOUN
ftr-299	3196	11	.	.	PUNCT
ftr-299	3197	1	12/18/13	12/18/13	NUM
ftr-299	3197	2	)	)	PUNCT
ftr-299	3197	3	.	.	PUNCT
ftr-299	3198	1	the	the	DET
ftr-299	3198	2	taxpayer	taxpayer	NOUN
ftr-299	3198	3	sold	sell	VERB
ftr-299	3198	4	a	a	DET
ftr-299	3198	5	business	business	NOUN
ftr-299	3198	6	and	and	CCONJ
ftr-299	3198	7	recognized	recognize	VERB
ftr-299	3198	8	a	a	DET
ftr-299	3198	9	capital	capital	NOUN
ftr-299	3198	10	gain	gain	NOUN
ftr-299	3198	11	of	of	ADP
ftr-299	3198	12	approximately	approximately	ADV
ftr-299	3198	13	$	$	SYM
ftr-299	3198	14	45	45	NUM
ftr-299	3198	15	million	million	NUM
ftr-299	3198	16	.	.	PUNCT
ftr-299	3199	1	kpmg	kpmg	PROPN
ftr-299	3199	2	,	,	PUNCT
ftr-299	3199	3	which	which	PRON
ftr-299	3199	4	had	have	AUX
ftr-299	3199	5	already	already	ADV
ftr-299	3199	6	been	be	AUX
ftr-299	3199	7	preparing	prepare	VERB
ftr-299	3199	8	the	the	DET
ftr-299	3199	9	taxpayer	taxpayer	NOUN
ftr-299	3199	10	’s	’s	PART
ftr-299	3199	11	tax	tax	NOUN
ftr-299	3199	12	returns	return	NOUN
ftr-299	3199	13	for	for	ADP
ftr-299	3199	14	a	a	DET
ftr-299	3199	15	few	few	ADJ
ftr-299	3199	16	years	year	NOUN
ftr-299	3199	17	,	,	PUNCT
ftr-299	3199	18	then	then	ADV
ftr-299	3199	19	sold	sell	VERB
ftr-299	3199	20	him	he	PRON
ftr-299	3199	21	an	an	DET
ftr-299	3199	22	opis	opis	ADJ
ftr-299	3199	23	tax	tax	NOUN
ftr-299	3199	24	shelter	shelter	NOUN
ftr-299	3199	25	to	to	PART
ftr-299	3199	26	reduce	reduce	VERB
ftr-299	3199	27	his	his	PRON
ftr-299	3199	28	taxes	taxis	NOUN
ftr-299	3199	29	.	.	PUNCT
ftr-299	3200	1	the	the	DET
ftr-299	3200	2	tenth	tenth	ADJ
ftr-299	3200	3	circuit	circuit	NOUN
ftr-299	3200	4	was	be	AUX
ftr-299	3200	5	unconcerned	unconcerned	ADJ
ftr-299	3200	6	with	with	ADP
ftr-299	3200	7	the	the	DET
ftr-299	3200	8	technical	technical	ADJ
ftr-299	3200	9	mechanics	mechanic	NOUN
ftr-299	3200	10	of	of	ADP
ftr-299	3200	11	the	the	DET
ftr-299	3200	12	transaction	transaction	NOUN
ftr-299	3200	13	and	and	CCONJ
ftr-299	3200	14	described	describe	VERB
ftr-299	3200	15	the	the	DET
ftr-299	3200	16	deal	deal	NOUN
ftr-299	3200	17	as	as	SCONJ
ftr-299	3200	18	follows	follow	VERB
ftr-299	3200	19	:	:	PUNCT
ftr-299	3200	20	the	the	DET
ftr-299	3200	21	opis	opis	PROPN
ftr-299	3200	22	shelter	shelter	NOUN
ftr-299	3200	23	is	be	AUX
ftr-299	3200	24	designed	design	VERB
ftr-299	3200	25	to	to	PART
ftr-299	3200	26	create	create	VERB
ftr-299	3200	27	large	large	ADJ
ftr-299	3200	28	,	,	PUNCT
ftr-299	3200	29	artificial	artificial	ADJ
ftr-299	3200	30	losses	loss	NOUN
ftr-299	3200	31	for	for	ADP
ftr-299	3200	32	taxpayers	taxpayer	NOUN
ftr-299	3200	33	by	by	ADP
ftr-299	3200	34	allowing	allow	VERB
ftr-299	3200	35	them	they	PRON
ftr-299	3200	36	to	to	PART
ftr-299	3200	37	claim	claim	VERB
ftr-299	3200	38	a	a	DET
ftr-299	3200	39	large	large	ADJ
ftr-299	3200	40	basis	basis	NOUN
ftr-299	3200	41	in	in	ADP
ftr-299	3200	42	certain	certain	ADJ
ftr-299	3200	43	assets	asset	NOUN
ftr-299	3200	44	.	.	PUNCT
ftr-299	3201	1	these	these	DET
ftr-299	3201	2	artificial	artificial	ADJ
ftr-299	3201	3	losses	loss	NOUN
ftr-299	3201	4	offset	offset	VERB
ftr-299	3201	5	actual	actual	ADJ
ftr-299	3201	6	capital	capital	NOUN
ftr-299	3201	7	gains	gain	NOUN
ftr-299	3201	8	,	,	PUNCT
ftr-299	3201	9	reducing	reduce	VERB
ftr-299	3201	10	the	the	DET
ftr-299	3201	11	tax	tax	NOUN
ftr-299	3201	12	liability	liability	NOUN
ftr-299	3201	13	of	of	ADP
ftr-299	3201	14	the	the	DET
ftr-299	3201	15	participating	participate	VERB
ftr-299	3201	16	taxpayer	taxpayer	NOUN
ftr-299	3201	17	.	.	PUNCT
ftr-299	3202	1	...	...	PUNCT
ftr-299	3203	1	there	there	PRON
ftr-299	3203	2	are	be	VERB
ftr-299	3203	3	technical	technical	ADJ
ftr-299	3203	4	rules	rule	NOUN
ftr-299	3203	5	that	that	PRON
ftr-299	3203	6	allow	allow	VERB
ftr-299	3203	7	certain	certain	ADJ
ftr-299	3203	8	related	related	ADJ
ftr-299	3203	9	parties	party	NOUN
ftr-299	3203	10	378	378	NUM
ftr-299	3203	11	florida	florida	PROPN
ftr-299	3203	12	tax	tax	NOUN
ftr-299	3203	13	review	review	NOUN
ftr-299	3203	14	[	[	X
ftr-299	3203	15	vol	vol	NOUN
ftr-299	3203	16	.	.	PUNCT
ftr-299	3204	1	15:5	15:5	NUM
ftr-299	3204	2	in	in	ADP
ftr-299	3204	3	a	a	DET
ftr-299	3204	4	financial	financial	ADJ
ftr-299	3204	5	transaction	transaction	NOUN
ftr-299	3204	6	to	to	PART
ftr-299	3204	7	claim	claim	VERB
ftr-299	3204	8	a	a	DET
ftr-299	3204	9	basis	basis	NOUN
ftr-299	3204	10	that	that	SCONJ
ftr-299	3204	11	,	,	PUNCT
ftr-299	3204	12	in	in	ADP
ftr-299	3204	13	reality	reality	NOUN
ftr-299	3204	14	,	,	PUNCT
ftr-299	3204	15	does	do	AUX
ftr-299	3204	16	not	not	PART
ftr-299	3204	17	reflect	reflect	VERB
ftr-299	3204	18	the	the	DET
ftr-299	3204	19	amount	amount	NOUN
ftr-299	3204	20	that	that	PRON
ftr-299	3204	21	the	the	DET
ftr-299	3204	22	party	party	NOUN
ftr-299	3204	23	paid	pay	VERB
ftr-299	3204	24	for	for	ADP
ftr-299	3204	25	the	the	DET
ftr-299	3204	26	asset	asset	NOUN
ftr-299	3204	27	.	.	PUNCT
ftr-299	3205	1	in	in	ADP
ftr-299	3205	2	fact	fact	NOUN
ftr-299	3205	3	,	,	PUNCT
ftr-299	3205	4	the	the	DET
ftr-299	3205	5	party	party	NOUN
ftr-299	3205	6	might	might	AUX
ftr-299	3205	7	not	not	PART
ftr-299	3205	8	have	have	AUX
ftr-299	3205	9	actually	actually	ADV
ftr-299	3205	10	purchased	purchase	VERB
ftr-299	3205	11	the	the	DET
ftr-299	3205	12	asset	asset	NOUN
ftr-299	3205	13	at	at	ADV
ftr-299	3205	14	all	all	ADV
ftr-299	3205	15	.	.	PUNCT
ftr-299	3206	1	opis	opis	PROPN
ftr-299	3206	2	took	take	VERB
ftr-299	3206	3	advantage	advantage	NOUN
ftr-299	3206	4	of	of	ADP
ftr-299	3206	5	this	this	DET
ftr-299	3206	6	technical	technical	ADJ
ftr-299	3206	7	rule	rule	NOUN
ftr-299	3206	8	to	to	PART
ftr-299	3206	9	allow	allow	VERB
ftr-299	3206	10	clients	client	NOUN
ftr-299	3206	11	to	to	PART
ftr-299	3206	12	pay	pay	VERB
ftr-299	3206	13	a	a	DET
ftr-299	3206	14	relatively	relatively	ADV
ftr-299	3206	15	small	small	ADJ
ftr-299	3206	16	amount	amount	NOUN
ftr-299	3206	17	of	of	ADP
ftr-299	3206	18	money	money	NOUN
ftr-299	3206	19	in	in	ADP
ftr-299	3206	20	order	order	NOUN
ftr-299	3206	21	to	to	PART
ftr-299	3206	22	claim	claim	VERB
ftr-299	3206	23	a	a	DET
ftr-299	3206	24	disproportionately	disproportionately	ADV
ftr-299	3206	25	large	large	ADJ
ftr-299	3206	26	basis	basis	NOUN
ftr-299	3206	27	and	and	CCONJ
ftr-299	3206	28	to	to	PART
ftr-299	3206	29	use	use	VERB
ftr-299	3206	30	that	that	DET
ftr-299	3206	31	basis	basis	NOUN
ftr-299	3206	32	to	to	PART
ftr-299	3206	33	shelter	shelter	VERB
ftr-299	3206	34	their	their	PRON
ftr-299	3206	35	own	own	ADJ
ftr-299	3206	36	otherwise	otherwise	ADV
ftr-299	3206	37	taxable	taxable	ADJ
ftr-299	3206	38	income	income	NOUN
ftr-299	3206	39	.	.	PUNCT
ftr-299	3207	1	see	see	VERB
ftr-299	3207	2	generally	generally	ADV
ftr-299	3207	3	staff	staff	NOUN
ftr-299	3207	4	of	of	ADP
ftr-299	3207	5	s.	s.	PROPN
ftr-299	3207	6	comm	comm	PROPN
ftr-299	3207	7	.	.	PUNCT
ftr-299	3208	1	on	on	ADP
ftr-299	3208	2	gov’t	gov’t	NUM
ftr-299	3208	3	affairs	affair	NOUN
ftr-299	3208	4	,	,	PUNCT
ftr-299	3208	5	permanent	permanent	ADJ
ftr-299	3208	6	subcomm	subcomm	NOUN
ftr-299	3208	7	.	.	PUNCT
ftr-299	3209	1	on	on	ADP
ftr-299	3209	2	investigations	investigation	NOUN
ftr-299	3209	3	,	,	PUNCT
ftr-299	3209	4	108th	108th	ADJ
ftr-299	3209	5	cong	cong	NOUN
ftr-299	3209	6	.	.	PROPN
ftr-299	3209	7	,	,	PUNCT
ftr-299	3209	8	rep	rep	PROPN
ftr-299	3209	9	.	.	PROPN
ftr-299	3209	10	on	on	ADP
ftr-299	3209	11	u.s	u.s	PROPN
ftr-299	3209	12	.	.	PROPN
ftr-299	3209	13	tax	tax	NOUN
ftr-299	3209	14	shelter	shelter	NOUN
ftr-299	3209	15	industry	industry	NOUN
ftr-299	3209	16	5	5	NUM
ftr-299	3209	17	-	-	SYM
ftr-299	3209	18	10	10	NUM
ftr-299	3209	19	,	,	PUNCT
ftr-299	3209	20	28	28	NUM
ftr-299	3209	21	(	(	PUNCT
ftr-299	3209	22	comm	comm	NOUN
ftr-299	3209	23	.	.	PUNCT
ftr-299	3210	1	print	print	NOUN
ftr-299	3210	2	2003	2003	NUM
ftr-299	3210	3	)	)	PUNCT
ftr-299	3211	1	[	[	X
ftr-299	3211	2	hereinafter	hereinafter	NOUN
ftr-299	3211	3	senate	senate	PROPN
ftr-299	3211	4	report	report	PROPN
ftr-299	3211	5	]	]	PUNCT
ftr-299	3211	6	.	.	PUNCT
ftr-299	3212	1	individual	individual	ADJ
ftr-299	3212	2	components	component	NOUN
ftr-299	3212	3	of	of	ADP
ftr-299	3212	4	this	this	DET
ftr-299	3212	5	transaction	transaction	NOUN
ftr-299	3212	6	presented	present	VERB
ftr-299	3212	7	the	the	DET
ftr-299	3212	8	possibility	possibility	NOUN
ftr-299	3212	9	of	of	ADP
ftr-299	3212	10	profit	profit	NOUN
ftr-299	3212	11	.	.	PUNCT
ftr-299	3213	1	no	no	DET
ftr-299	3213	2	one	one	NOUN
ftr-299	3213	3	,	,	PUNCT
ftr-299	3213	4	however	however	ADV
ftr-299	3213	5	,	,	PUNCT
ftr-299	3213	6	argues	argue	VERB
ftr-299	3213	7	that	that	SCONJ
ftr-299	3213	8	profits	profit	NOUN
ftr-299	3213	9	were	be	AUX
ftr-299	3213	10	likely	likely	ADJ
ftr-299	3213	11	.	.	PUNCT
ftr-299	3214	1	indeed	indeed	ADV
ftr-299	3214	2	,	,	PUNCT
ftr-299	3214	3	while	while	SCONJ
ftr-299	3214	4	the	the	DET
ftr-299	3214	5	parties	party	NOUN
ftr-299	3214	6	dispute	dispute	VERB
ftr-299	3214	7	the	the	DET
ftr-299	3214	8	method	method	NOUN
ftr-299	3214	9	used	use	VERB
ftr-299	3214	10	to	to	PART
ftr-299	3214	11	calculate	calculate	VERB
ftr-299	3214	12	the	the	DET
ftr-299	3214	13	likelihood	likelihood	NOUN
ftr-299	3214	14	of	of	ADP
ftr-299	3214	15	profit	profit	NOUN
ftr-299	3214	16	,	,	PUNCT
ftr-299	3214	17	both	both	PRON
ftr-299	3214	18	agree	agree	VERB
ftr-299	3214	19	profits	profit	NOUN
ftr-299	3214	20	were	be	AUX
ftr-299	3214	21	unlikely	unlikely	ADJ
ftr-299	3214	22	.	.	PUNCT
ftr-299	3215	1	rather	rather	ADV
ftr-299	3215	2	,	,	PUNCT
ftr-299	3215	3	according	accord	VERB
ftr-299	3215	4	to	to	ADP
ftr-299	3215	5	mr	mr	PROPN
ftr-299	3215	6	.	.	PROPN
ftr-299	3215	7	blum	blum	PROPN
ftr-299	3215	8	,	,	PUNCT
ftr-299	3215	9	the	the	DET
ftr-299	3215	10	small	small	ADJ
ftr-299	3215	11	chance	chance	NOUN
ftr-299	3215	12	of	of	ADP
ftr-299	3215	13	huge	huge	ADJ
ftr-299	3215	14	profits	profit	NOUN
ftr-299	3215	15	justified	justify	VERB
ftr-299	3215	16	the	the	DET
ftr-299	3215	17	risk	risk	NOUN
ftr-299	3215	18	of	of	ADP
ftr-299	3215	19	such	such	DET
ftr-299	3215	20	an	an	DET
ftr-299	3215	21	investment	investment	NOUN
ftr-299	3215	22	.	.	PUNCT
ftr-299	3216	1			PUNCT
ftr-299	3217	1	the	the	DET
ftr-299	3217	2	court	court	NOUN
ftr-299	3217	3	concluded	conclude	VERB
ftr-299	3217	4	as	as	SCONJ
ftr-299	3217	5	follows	follow	VERB
ftr-299	3217	6	:	:	PUNCT
ftr-299	3217	7	we	we	PRON
ftr-299	3217	8	are	be	AUX
ftr-299	3217	9	unconvinced	unconvinced	ADJ
ftr-299	3217	10	[	[	X
ftr-299	3217	11	that	that	SCONJ
ftr-299	3217	12	mr	mr	PROPN
ftr-299	3217	13	.	.	PROPN
ftr-299	3217	14	blum	blum	PROPN
ftr-299	3217	15	lacked	lack	VERB
ftr-299	3217	16	the	the	DET
ftr-299	3217	17	subjective	subjective	ADJ
ftr-299	3217	18	motivation	motivation	NOUN
ftr-299	3217	19	to	to	PART
ftr-299	3217	20	generate	generate	VERB
ftr-299	3217	21	a	a	DET
ftr-299	3217	22	profit	profit	NOUN
ftr-299	3217	23	from	from	ADP
ftr-299	3217	24	opis	opis	PROPN
ftr-299	3217	25	]	]	PUNCT
ftr-299	3217	26	and	and	CCONJ
ftr-299	3217	27	find	find	VERB
ftr-299	3217	28	ourselves	ourselves	PRON
ftr-299	3217	29	arriving	arrive	VERB
ftr-299	3217	30	at	at	ADP
ftr-299	3217	31	the	the	DET
ftr-299	3217	32	same	same	ADJ
ftr-299	3217	33	conclusion	conclusion	NOUN
ftr-299	3217	34	arrived	arrive	VERB
ftr-299	3217	35	at	at	ADP
ftr-299	3217	36	by	by	ADP
ftr-299	3217	37	the	the	DET
ftr-299	3217	38	irs	irs	PROPN
ftr-299	3217	39	,	,	PUNCT
ftr-299	3217	40	the	the	DET
ftr-299	3217	41	u.s	u.s	PROPN
ftr-299	3217	42	.	.	PROPN
ftr-299	3217	43	senate	senate	PROPN
ftr-299	3217	44	committee	committee	PROPN
ftr-299	3217	45	on	on	ADP
ftr-299	3217	46	governmental	governmental	ADJ
ftr-299	3217	47	affairs	affair	NOUN
ftr-299	3217	48	,	,	PUNCT
ftr-299	3217	49	and	and	CCONJ
ftr-299	3217	50	the	the	DET
ftr-299	3217	51	tax	tax	NOUN
ftr-299	3217	52	court	court	NOUN
ftr-299	3217	53	.	.	PUNCT
ftr-299	3218	1	the	the	DET
ftr-299	3218	2	opis	opis	PROPN
ftr-299	3218	3	transaction	transaction	NOUN
ftr-299	3218	4	in	in	ADP
ftr-299	3218	5	this	this	DET
ftr-299	3218	6	case	case	NOUN
ftr-299	3218	7	was	be	AUX
ftr-299	3218	8	a	a	DET
ftr-299	3218	9	sham	sham	NOUN
ftr-299	3218	10	designed	design	VERB
ftr-299	3218	11	to	to	PART
ftr-299	3218	12	reduce	reduce	VERB
ftr-299	3218	13	mr	mr	PROPN
ftr-299	3218	14	.	.	PROPN
ftr-299	3218	15	blum	blum	PROPN
ftr-299	3218	16	’s	’s	PART
ftr-299	3218	17	tax	tax	NOUN
ftr-299	3218	18	liability	liability	NOUN
ftr-299	3218	19	,	,	PUNCT
ftr-299	3218	20	and	and	CCONJ
ftr-299	3218	21	it	it	PRON
ftr-299	3218	22	lacked	lack	VERB
ftr-299	3218	23	any	any	DET
ftr-299	3218	24	reasonable	reasonable	ADJ
ftr-299	3218	25	probability	probability	NOUN
ftr-299	3218	26	of	of	ADP
ftr-299	3218	27	generating	generate	VERB
ftr-299	3218	28	a	a	DET
ftr-299	3218	29	profit	profit	NOUN
ftr-299	3218	30	.	.	PUNCT
ftr-299	3219	1			X
ftr-299	3219	2	a	a	DET
ftr-299	3219	3	gross	gross	ADJ
ftr-299	3219	4	misvaluation	misvaluation	NOUN
ftr-299	3219	5	penalty	penalty	NOUN
ftr-299	3219	6	,	,	PUNCT
ftr-299	3219	7	as	as	ADV
ftr-299	3219	8	well	well	ADV
ftr-299	3219	9	as	as	ADP
ftr-299	3219	10	a	a	DET
ftr-299	3219	11	negligence	negligence	NOUN
ftr-299	3219	12	penalty	penalty	NOUN
ftr-299	3219	13	,	,	PUNCT
ftr-299	3219	14	was	be	AUX
ftr-299	3219	15	upheld	uphold	VERB
ftr-299	3219	16	.	.	PUNCT
ftr-299	3220	1	“	"	PUNCT
ftr-299	3220	2	mr	mr	PROPN
ftr-299	3220	3	.	.	PROPN
ftr-299	3220	4	blum	blum	PROPN
ftr-299	3220	5	still	still	ADV
ftr-299	3220	6	relied	rely	VERB
ftr-299	3220	7	on	on	ADP
ftr-299	3220	8	a	a	DET
ftr-299	3220	9	company	company	NOUN
ftr-299	3220	10	that	that	PRON
ftr-299	3220	11	was	be	AUX
ftr-299	3220	12	not	not	PART
ftr-299	3220	13	independent	independent	ADJ
ftr-299	3220	14	,	,	PUNCT
ftr-299	3220	15	he	he	PRON
ftr-299	3220	16	signed	sign	VERB
ftr-299	3220	17	an	an	DET
ftr-299	3220	18	opinion	opinion	NOUN
ftr-299	3220	19	letter	letter	NOUN
ftr-299	3220	20	that	that	PRON
ftr-299	3220	21	he	he	PRON
ftr-299	3220	22	knew	know	VERB
ftr-299	3220	23	or	or	CCONJ
ftr-299	3220	24	should	should	AUX
ftr-299	3220	25	have	have	AUX
ftr-299	3220	26	known	know	VERB
ftr-299	3220	27	contained	contain	VERB
ftr-299	3220	28	a	a	DET
ftr-299	3220	29	material	material	NOUN
ftr-299	3220	30	misrepresentation	misrepresentation	NOUN
ftr-299	3220	31	,	,	PUNCT
ftr-299	3220	32	and	and	CCONJ
ftr-299	3220	33	he	he	PRON
ftr-299	3220	34	claims	claim	VERB
ftr-299	3220	35	to	to	PART
ftr-299	3220	36	have	have	AUX
ftr-299	3220	37	relied	rely	VERB
ftr-299	3220	38	on	on	ADP
ftr-299	3220	39	advice	advice	NOUN
ftr-299	3220	40	that	that	PRON
ftr-299	3220	41	he	he	PRON
ftr-299	3220	42	did	do	AUX
ftr-299	3220	43	n’t	not	PART
ftr-299	3220	44	receive	receive	VERB
ftr-299	3220	45	until	until	SCONJ
ftr-299	3220	46	after	after	SCONJ
ftr-299	3220	47	he	he	PRON
ftr-299	3220	48	filed	file	VERB
ftr-299	3220	49	his	his	PRON
ftr-299	3220	50	taxes	taxis	NOUN
ftr-299	3220	51	.	.	PUNCT
ftr-299	3220	52	”	"	PUNCT
ftr-299	3221	1	b.	b.	PROPN
ftr-299	3221	2	identified	identify	VERB
ftr-299	3221	3	“	"	PUNCT
ftr-299	3221	4	tax	tax	NOUN
ftr-299	3221	5	avoidance	avoidance	NOUN
ftr-299	3221	6	transactions	transaction	NOUN
ftr-299	3221	7	”	"	PUNCT
ftr-299	3221	8	there	there	PRON
ftr-299	3221	9	were	be	VERB
ftr-299	3221	10	no	no	DET
ftr-299	3221	11	significant	significant	ADJ
ftr-299	3221	12	developments	development	NOUN
ftr-299	3221	13	regarding	regard	VERB
ftr-299	3221	14	this	this	DET
ftr-299	3221	15	topic	topic	NOUN
ftr-299	3221	16	during	during	ADP
ftr-299	3221	17	2013	2013	NUM
ftr-299	3221	18	.	.	PUNCT
ftr-299	3222	1	c.	c.	NOUN
ftr-299	3222	2	disclosure	disclosure	PROPN
ftr-299	3222	3	and	and	CCONJ
ftr-299	3222	4	settlement	settlement	NOUN
ftr-299	3222	5	there	there	PRON
ftr-299	3222	6	were	be	VERB
ftr-299	3222	7	no	no	DET
ftr-299	3222	8	significant	significant	ADJ
ftr-299	3222	9	developments	development	NOUN
ftr-299	3222	10	regarding	regard	VERB
ftr-299	3222	11	this	this	DET
ftr-299	3222	12	topic	topic	NOUN
ftr-299	3222	13	during	during	ADP
ftr-299	3222	14	2013	2013	NUM
ftr-299	3222	15	.	.	PUNCT
ftr-299	3223	1	2014	2014	NUM
ftr-299	3223	2	]	]	PUNCT
ftr-299	3223	3	recent	recent	ADJ
ftr-299	3223	4	developments	development	NOUN
ftr-299	3223	5	in	in	ADP
ftr-299	3223	6	federal	federal	ADJ
ftr-299	3223	7	income	income	NOUN
ftr-299	3223	8	taxation	taxation	NOUN
ftr-299	3223	9	379	379	NUM
ftr-299	3223	10	d.	d.	PROPN
ftr-299	3223	11	tax	tax	NOUN
ftr-299	3223	12	shelter	shelter	NOUN
ftr-299	3223	13	penalties	penalty	NOUN
ftr-299	3223	14	,	,	PUNCT
ftr-299	3223	15	etc	etc	X
ftr-299	3223	16	.	.	X
ftr-299	3223	17	1	1	X
ftr-299	3223	18	.	.	X
ftr-299	3224	1	the	the	DET
ftr-299	3224	2	tax	tax	NOUN
ftr-299	3224	3	court	court	NOUN
ftr-299	3224	4	now	now	ADV
ftr-299	3224	5	agrees	agree	VERB
ftr-299	3224	6	with	with	ADP
ftr-299	3224	7	the	the	DET
ftr-299	3224	8	majority	majority	NOUN
ftr-299	3224	9	of	of	ADP
ftr-299	3224	10	circuits	circuit	NOUN
ftr-299	3224	11	on	on	ADP
ftr-299	3224	12	the	the	DET
ftr-299	3224	13	40	40	NUM
ftr-299	3224	14	percent	percent	NOUN
ftr-299	3224	15	gross	gross	ADJ
ftr-299	3224	16	valuation	valuation	NOUN
ftr-299	3224	17	overstatement	overstatement	ADJ
ftr-299	3224	18	penalty	penalty	NOUN
ftr-299	3224	19	,	,	PUNCT
ftr-299	3224	20	leaving	leave	VERB
ftr-299	3224	21	the	the	DET
ftr-299	3224	22	fifth	fifth	ADJ
ftr-299	3224	23	and	and	CCONJ
ftr-299	3224	24	ninth	ninth	ADJ
ftr-299	3224	25	circuits	circuit	NOUN
ftr-299	3224	26	standing	stand	VERB
ftr-299	3224	27	alone	alone	ADV
ftr-299	3224	28	together	together	ADV
ftr-299	3224	29	.	.	PUNCT
ftr-299	3225	1	ahg	ahg	PROPN
ftr-299	3225	2	investments	investments	PROPN
ftr-299	3225	3	llc	llc	PROPN
ftr-299	3225	4	v.	v.	PROPN
ftr-299	3225	5	commissioner	commissioner	PROPN
ftr-299	3225	6	,	,	PUNCT
ftr-299	3225	7	140	140	NUM
ftr-299	3225	8	t.c	t.c	PROPN
ftr-299	3225	9	.	.	PROPN
ftr-299	3225	10	73	73	NUM
ftr-299	3225	11	(	(	PUNCT
ftr-299	3225	12	3/14/13	3/14/13	NUM
ftr-299	3225	13	)	)	PUNCT
ftr-299	3225	14	.	.	PUNCT
ftr-299	3226	1	in	in	ADP
ftr-299	3226	2	a	a	DET
ftr-299	3226	3	unanimous	unanimous	ADJ
ftr-299	3226	4	reviewed	review	VERB
ftr-299	3226	5	opinion	opinion	NOUN
ftr-299	3226	6	by	by	ADP
ftr-299	3226	7	judge	judge	NOUN
ftr-299	3226	8	goeke	goeke	ADJ
ftr-299	3226	9	,	,	PUNCT
ftr-299	3226	10	the	the	DET
ftr-299	3226	11	tax	tax	NOUN
ftr-299	3226	12	court	court	NOUN
ftr-299	3226	13	overruled	overrule	VERB
ftr-299	3226	14	its	its	PRON
ftr-299	3226	15	prior	prior	ADJ
ftr-299	3226	16	decisions	decision	NOUN
ftr-299	3226	17	in	in	ADP
ftr-299	3226	18	todd	todd	PROPN
ftr-299	3226	19	v.	v.	PROPN
ftr-299	3226	20	commissioner	commissioner	PROPN
ftr-299	3226	21	,	,	PUNCT
ftr-299	3226	22	89	89	NUM
ftr-299	3226	23	t.c	t.c	PROPN
ftr-299	3226	24	.	.	PROPN
ftr-299	3226	25	912	912	NUM
ftr-299	3226	26	(	(	PUNCT
ftr-299	3226	27	1987	1987	NUM
ftr-299	3226	28	)	)	PUNCT
ftr-299	3226	29	,	,	PUNCT
ftr-299	3226	30	aff’d	aff’d	VERB
ftr-299	3226	31	,	,	PUNCT
ftr-299	3226	32	862	862	NUM
ftr-299	3226	33	f.2d	f.2d	X
ftr-299	3226	34	540	540	NUM
ftr-299	3226	35	(	(	PUNCT
ftr-299	3226	36	5th	5th	ADJ
ftr-299	3226	37	cir	cir	NOUN
ftr-299	3226	38	.	.	PUNCT
ftr-299	3226	39	1988	1988	NUM
ftr-299	3226	40	)	)	PUNCT
ftr-299	3226	41	,	,	PUNCT
ftr-299	3226	42	and	and	CCONJ
ftr-299	3226	43	mccrary	mccrary	PROPN
ftr-299	3226	44	v.	v.	PROPN
ftr-299	3226	45	commissioner	commissioner	PROPN
ftr-299	3226	46	,	,	PUNCT
ftr-299	3226	47	92	92	NUM
ftr-299	3226	48	t.c	t.c	PROPN
ftr-299	3226	49	.	.	PROPN
ftr-299	3226	50	827	827	NUM
ftr-299	3226	51	(	(	PUNCT
ftr-299	3226	52	1989	1989	NUM
ftr-299	3226	53	)	)	PUNCT
ftr-299	3226	54	,	,	PUNCT
ftr-299	3226	55	and	and	CCONJ
ftr-299	3226	56	held	hold	VERB
ftr-299	3226	57	that	that	SCONJ
ftr-299	3226	58	a	a	DET
ftr-299	3226	59	taxpayer	taxpayer	NOUN
ftr-299	3226	60	may	may	AUX
ftr-299	3226	61	not	not	PART
ftr-299	3226	62	avoid	avoid	VERB
ftr-299	3226	63	a	a	DET
ftr-299	3226	64	40	40	NUM
ftr-299	3226	65	percent	percent	NOUN
ftr-299	3226	66	gross	gross	ADJ
ftr-299	3226	67	valuation	valuation	NOUN
ftr-299	3226	68	misstatement	misstatement	NOUN
ftr-299	3226	69	penalty	penalty	NOUN
ftr-299	3226	70	under	under	ADP
ftr-299	3226	71	§	§	PROPN
ftr-299	3226	72	6662(h	6662(h	NUM
ftr-299	3226	73	)	)	PUNCT
ftr-299	3226	74	by	by	ADP
ftr-299	3226	75	conceding	concede	VERB
ftr-299	3226	76	a	a	DET
ftr-299	3226	77	deduction	deduction	NOUN
ftr-299	3226	78	or	or	CCONJ
ftr-299	3226	79	credit	credit	NOUN
ftr-299	3226	80	on	on	ADP
ftr-299	3226	81	grounds	ground	NOUN
ftr-299	3226	82	unrelated	unrelated	ADJ
ftr-299	3226	83	to	to	ADP
ftr-299	3226	84	value	value	NOUN
ftr-299	3226	85	or	or	CCONJ
ftr-299	3226	86	basis	basis	NOUN
ftr-299	3226	87	of	of	ADP
ftr-299	3226	88	property	property	NOUN
ftr-299	3226	89	.	.	PUNCT
ftr-299	3227	1	the	the	DET
ftr-299	3227	2	tax	tax	NOUN
ftr-299	3227	3	court	court	NOUN
ftr-299	3227	4	was	be	AUX
ftr-299	3227	5	persuaded	persuade	VERB
ftr-299	3227	6	that	that	SCONJ
ftr-299	3227	7	in	in	ADP
ftr-299	3227	8	its	its	PRON
ftr-299	3227	9	earlier	early	ADJ
ftr-299	3227	10	cases	case	NOUN
ftr-299	3227	11	it	it	PRON
ftr-299	3227	12	had	have	AUX
ftr-299	3227	13	misinterpreted	misinterpret	VERB
ftr-299	3227	14	a	a	DET
ftr-299	3227	15	passage	passage	NOUN
ftr-299	3227	16	in	in	ADP
ftr-299	3227	17	the	the	DET
ftr-299	3227	18	general	general	ADJ
ftr-299	3227	19	explanation	explanation	NOUN
ftr-299	3227	20	of	of	ADP
ftr-299	3227	21	the	the	DET
ftr-299	3227	22	economic	economic	ADJ
ftr-299	3227	23	recovery	recovery	NOUN
ftr-299	3227	24	tax	tax	NOUN
ftr-299	3227	25	act	act	NOUN
ftr-299	3227	26	of	of	ADP
ftr-299	3227	27	1981	1981	NUM
ftr-299	3227	28	,	,	PUNCT
ftr-299	3227	29	which	which	PRON
ftr-299	3227	30	stated	state	VERB
ftr-299	3227	31	“	"	PUNCT
ftr-299	3227	32	the	the	DET
ftr-299	3227	33	portion	portion	NOUN
ftr-299	3227	34	of	of	ADP
ftr-299	3227	35	a	a	DET
ftr-299	3227	36	tax	tax	NOUN
ftr-299	3227	37	underpayment	underpayment	NOUN
ftr-299	3227	38	that	that	PRON
ftr-299	3227	39	is	be	AUX
ftr-299	3227	40	attributable	attributable	ADJ
ftr-299	3227	41	to	to	ADP
ftr-299	3227	42	a	a	DET
ftr-299	3227	43	valuation	valuation	NOUN
ftr-299	3227	44	overstatement	overstatement	NOUN
ftr-299	3227	45	will	will	AUX
ftr-299	3227	46	be	be	AUX
ftr-299	3227	47	determined	determine	VERB
ftr-299	3227	48	after	after	ADP
ftr-299	3227	49	taking	take	VERB
ftr-299	3227	50	into	into	ADP
ftr-299	3227	51	account	account	NOUN
ftr-299	3227	52	any	any	DET
ftr-299	3227	53	other	other	ADJ
ftr-299	3227	54	proper	proper	ADJ
ftr-299	3227	55	adjustments	adjustment	NOUN
ftr-299	3227	56	to	to	ADP
ftr-299	3227	57	tax	tax	NOUN
ftr-299	3227	58	liability	liability	NOUN
ftr-299	3227	59	.	.	PUNCT
ftr-299	3228	1	thus	thus	ADV
ftr-299	3228	2	,	,	PUNCT
ftr-299	3228	3	the	the	DET
ftr-299	3228	4	underpayment	underpayment	NOUN
ftr-299	3228	5	resulting	result	VERB
ftr-299	3228	6	from	from	ADP
ftr-299	3228	7	a	a	DET
ftr-299	3228	8	valuation	valuation	NOUN
ftr-299	3228	9	overstatement	overstatement	NOUN
ftr-299	3228	10	will	will	AUX
ftr-299	3228	11	be	be	AUX
ftr-299	3228	12	determined	determine	VERB
ftr-299	3228	13	by	by	ADP
ftr-299	3228	14	comparing	compare	VERB
ftr-299	3228	15	the	the	DET
ftr-299	3228	16	taxpayer	taxpayer	NOUN
ftr-299	3228	17	’s	’s	PART
ftr-299	3228	18	(	(	PUNCT
ftr-299	3228	19	1	1	NUM
ftr-299	3228	20	)	)	PUNCT
ftr-299	3228	21	actual	actual	ADJ
ftr-299	3228	22	tax	tax	NOUN
ftr-299	3228	23	liability	liability	NOUN
ftr-299	3228	24	(	(	PUNCT
ftr-299	3228	25	i.e.	i.e.	X
ftr-299	3228	26	,	,	PUNCT
ftr-299	3228	27	the	the	DET
ftr-299	3228	28	tax	tax	NOUN
ftr-299	3228	29	liability	liability	NOUN
ftr-299	3228	30	that	that	PRON
ftr-299	3228	31	results	result	VERB
ftr-299	3228	32	from	from	ADP
ftr-299	3228	33	a	a	DET
ftr-299	3228	34	proper	proper	ADJ
ftr-299	3228	35	valuation	valuation	NOUN
ftr-299	3228	36	and	and	CCONJ
ftr-299	3228	37	which	which	PRON
ftr-299	3228	38	takes	take	VERB
ftr-299	3228	39	into	into	ADP
ftr-299	3228	40	account	account	NOUN
ftr-299	3228	41	any	any	DET
ftr-299	3228	42	other	other	ADJ
ftr-299	3228	43	proper	proper	ADJ
ftr-299	3228	44	adjustments	adjustment	NOUN
ftr-299	3228	45	)	)	PUNCT
ftr-299	3228	46	with	with	ADP
ftr-299	3228	47	(	(	PUNCT
ftr-299	3228	48	2	2	X
ftr-299	3228	49	)	)	PUNCT
ftr-299	3228	50	actual	actual	ADJ
ftr-299	3228	51	tax	tax	NOUN
ftr-299	3228	52	liability	liability	NOUN
ftr-299	3228	53	as	as	SCONJ
ftr-299	3228	54	reduced	reduce	VERB
ftr-299	3228	55	by	by	ADP
ftr-299	3228	56	taking	take	VERB
ftr-299	3228	57	into	into	ADP
ftr-299	3228	58	account	account	NOUN
ftr-299	3228	59	the	the	DET
ftr-299	3228	60	valuation	valuation	NOUN
ftr-299	3228	61	overstatement	overstatement	NOUN
ftr-299	3228	62	.	.	PUNCT
ftr-299	3229	1	the	the	DET
ftr-299	3229	2	difference	difference	NOUN
ftr-299	3229	3	between	between	ADP
ftr-299	3229	4	these	these	DET
ftr-299	3229	5	two	two	NUM
ftr-299	3229	6	amounts	amount	NOUN
ftr-299	3229	7	will	will	AUX
ftr-299	3229	8	be	be	AUX
ftr-299	3229	9	the	the	DET
ftr-299	3229	10	underpayment	underpayment	NOUN
ftr-299	3229	11	that	that	PRON
ftr-299	3229	12	is	be	AUX
ftr-299	3229	13	attributable	attributable	ADJ
ftr-299	3229	14	to	to	ADP
ftr-299	3229	15	the	the	DET
ftr-299	3229	16	valuation	valuation	NOUN
ftr-299	3229	17	overstatement	overstatement	NOUN
ftr-299	3229	18	.	.	PUNCT
ftr-299	3229	19	”	"	PUNCT
ftr-299	3230	1	upon	upon	SCONJ
ftr-299	3230	2	reconsidering	reconsider	VERB
ftr-299	3230	3	the	the	DET
ftr-299	3230	4	issue	issue	NOUN
ftr-299	3230	5	in	in	ADP
ftr-299	3230	6	ahg	ahg	PROPN
ftr-299	3230	7	investments	investment	NOUN
ftr-299	3230	8	,	,	PUNCT
ftr-299	3230	9	the	the	DET
ftr-299	3230	10	tax	tax	NOUN
ftr-299	3230	11	court	court	NOUN
ftr-299	3230	12	quoted	quote	VERB
ftr-299	3230	13	with	with	ADP
ftr-299	3230	14	approval	approval	NOUN
ftr-299	3230	15	the	the	DET
ftr-299	3230	16	federal	federal	ADJ
ftr-299	3230	17	circuit	circuit	NOUN
ftr-299	3230	18	opinion	opinion	NOUN
ftr-299	3230	19	in	in	ADP
ftr-299	3230	20	alpha	alpha	PROPN
ftr-299	3230	21	i	i	PROPN
ftr-299	3230	22	,	,	PUNCT
ftr-299	3230	23	l.p	l.p	PROPN
ftr-299	3230	24	.	.	PROPN
ftr-299	3230	25	v.	v.	PROPN
ftr-299	3230	26	united	united	PROPN
ftr-299	3230	27	states	states	PROPN
ftr-299	3230	28	,	,	PUNCT
ftr-299	3230	29	682	682	NUM
ftr-299	3230	30	f.3d	f.3d	NUM
ftr-299	3230	31	1009	1009	NUM
ftr-299	3230	32	(	(	PUNCT
ftr-299	3230	33	fed	fed	PROPN
ftr-299	3230	34	.	.	PUNCT
ftr-299	3230	35	cir	cir	PROPN
ftr-299	3230	36	.	.	PROPN
ftr-299	3230	37	2012	2012	NUM
ftr-299	3230	38	)	)	PUNCT
ftr-299	3230	39	,	,	PUNCT
ftr-299	3230	40	which	which	PRON
ftr-299	3230	41	stated	state	VERB
ftr-299	3230	42	:	:	PUNCT
ftr-299	3230	43	the	the	DET
ftr-299	3230	44	blue	blue	ADJ
ftr-299	3230	45	book	book	NOUN
ftr-299	3230	46	,	,	PUNCT
ftr-299	3230	47	in	in	ADP
ftr-299	3230	48	sum	sum	NOUN
ftr-299	3230	49	,	,	PUNCT
ftr-299	3230	50	offers	offer	VERB
ftr-299	3230	51	the	the	DET
ftr-299	3230	52	unremarkable	unremarkable	ADJ
ftr-299	3230	53	proposition	proposition	NOUN
ftr-299	3230	54	that	that	SCONJ
ftr-299	3230	55	,	,	PUNCT
ftr-299	3230	56	when	when	SCONJ
ftr-299	3230	57	the	the	DET
ftr-299	3230	58	irs	irs	PROPN
ftr-299	3230	59	disallows	disallow	VERB
ftr-299	3230	60	two	two	NUM
ftr-299	3230	61	different	different	ADJ
ftr-299	3230	62	deductions	deduction	NOUN
ftr-299	3230	63	,	,	PUNCT
ftr-299	3230	64	but	but	CCONJ
ftr-299	3230	65	only	only	ADV
ftr-299	3230	66	one	one	NUM
ftr-299	3230	67	disallowance	disallowance	NOUN
ftr-299	3230	68	is	be	AUX
ftr-299	3230	69	based	base	VERB
ftr-299	3230	70	on	on	ADP
ftr-299	3230	71	a	a	DET
ftr-299	3230	72	valuation	valuation	NOUN
ftr-299	3230	73	misstatement	misstatement	NOUN
ftr-299	3230	74	,	,	PUNCT
ftr-299	3230	75	the	the	DET
ftr-299	3230	76	valuation	valuation	NOUN
ftr-299	3230	77	misstatement	misstatement	NOUN
ftr-299	3230	78	penalty	penalty	NOUN
ftr-299	3230	79	should	should	AUX
ftr-299	3230	80	apply	apply	VERB
ftr-299	3230	81	only	only	ADV
ftr-299	3230	82	to	to	ADP
ftr-299	3230	83	the	the	DET
ftr-299	3230	84	deduction	deduction	NOUN
ftr-299	3230	85	taken	take	VERB
ftr-299	3230	86	on	on	ADP
ftr-299	3230	87	the	the	DET
ftr-299	3230	88	valuation	valuation	NOUN
ftr-299	3230	89	misstatement	misstatement	NOUN
ftr-299	3230	90	,	,	PUNCT
ftr-299	3230	91	not	not	PART
ftr-299	3230	92	the	the	DET
ftr-299	3230	93	other	other	ADJ
ftr-299	3230	94	deduction	deduction	NOUN
ftr-299	3230	95	,	,	PUNCT
ftr-299	3230	96	which	which	PRON
ftr-299	3230	97	is	be	AUX
ftr-299	3230	98	unrelated	unrelated	ADJ
ftr-299	3230	99	to	to	ADP
ftr-299	3230	100	valuation	valuation	NOUN
ftr-299	3230	101	misstatement	misstatement	NOUN
ftr-299	3230	102	.	.	PUNCT
ftr-299	3231	1	the	the	DET
ftr-299	3231	2	court	court	NOUN
ftr-299	3231	3	in	in	ADP
ftr-299	3231	4	todd	todd	PROPN
ftr-299	3231	5	mistakenly	mistakenly	ADV
ftr-299	3231	6	applied	apply	VERB
ftr-299	3231	7	that	that	SCONJ
ftr-299	3231	8	simple	simple	ADJ
ftr-299	3231	9	rule	rule	NOUN
ftr-299	3231	10	to	to	ADP
ftr-299	3231	11	a	a	DET
ftr-299	3231	12	situation	situation	NOUN
ftr-299	3231	13	in	in	ADP
ftr-299	3231	14	which	which	PRON
ftr-299	3231	15	the	the	DET
ftr-299	3231	16	same	same	ADJ
ftr-299	3231	17	deduction	deduction	NOUN
ftr-299	3231	18	is	be	AUX
ftr-299	3231	19	disallowed	disallow	VERB
ftr-299	3231	20	based	base	VERB
ftr-299	3231	21	on	on	ADP
ftr-299	3231	22	both	both	DET
ftr-299	3231	23	valuation	valuation	NOUN
ftr-299	3231	24	misstatement	misstatement	NOUN
ftr-299	3231	25	-	-	PUNCT
ftr-299	3231	26	and	and	CCONJ
ftr-299	3231	27	non	non	ADJ
ftr-299	3231	28	-	-	ADJ
ftr-299	3231	29	valuationmisstatement	valuationmisstatement	ADJ
ftr-299	3231	30	theories	theory	NOUN
ftr-299	3231	31	.	.	PUNCT
ftr-299	3232	1			X
ftr-299	3232	2	the	the	DET
ftr-299	3232	3	tax	tax	NOUN
ftr-299	3232	4	court	court	NOUN
ftr-299	3232	5	holding	hold	VERB
ftr-299	3232	6	in	in	ADP
ftr-299	3232	7	ahg	ahg	PROPN
ftr-299	3232	8	investments	investment	NOUN
ftr-299	3232	9	follows	follow	VERB
ftr-299	3232	10	the	the	DET
ftr-299	3232	11	rule	rule	NOUN
ftr-299	3232	12	adopted	adopt	VERB
ftr-299	3232	13	by	by	ADP
ftr-299	3232	14	the	the	DET
ftr-299	3232	15	majority	majority	NOUN
ftr-299	3232	16	of	of	ADP
ftr-299	3232	17	the	the	DET
ftr-299	3232	18	circuit	circuit	NOUN
ftr-299	3232	19	courts	court	NOUN
ftr-299	3232	20	of	of	ADP
ftr-299	3232	21	appeal	appeal	NOUN
ftr-299	3232	22	.	.	PUNCT
ftr-299	3233	1	see	see	VERB
ftr-299	3233	2	,	,	PUNCT
ftr-299	3233	3	e.g.	e.g.	ADV
ftr-299	3233	4	,	,	PUNCT
ftr-299	3233	5	fidelity	fidelity	PROPN
ftr-299	3233	6	international	international	PROPN
ftr-299	3233	7	currency	currency	PROPN
ftr-299	3233	8	advisor	advisor	NOUN
ftr-299	3233	9	a	a	DET
ftr-299	3233	10	fund	fund	NOUN
ftr-299	3233	11	llc	llc	PROPN
ftr-299	3233	12	v.	v.	PROPN
ftr-299	3233	13	united	united	PROPN
ftr-299	3233	14	states	states	PROPN
ftr-299	3233	15	,	,	PUNCT
ftr-299	3233	16	661	661	NUM
ftr-299	3233	17	f.3d	f.3d	NUM
ftr-299	3233	18	667	667	NUM
ftr-299	3233	19	(	(	PUNCT
ftr-299	3233	20	1st	1st	ADJ
ftr-299	3233	21	cir	cir	NOUN
ftr-299	3233	22	.	.	PUNCT
ftr-299	3233	23	2011	2011	NUM
ftr-299	3233	24	)	)	PUNCT
ftr-299	3233	25	;	;	PUNCT
ftr-299	3234	1	alpha	alpha	NOUN
ftr-299	3234	2	i	i	PRON
ftr-299	3234	3	lp	lp	PROPN
ftr-299	3234	4	v.	v.	ADP
ftr-299	3234	5	united	united	PROPN
ftr-299	3234	6	states	states	PROPN
ftr-299	3234	7	,	,	PUNCT
ftr-299	3234	8	682	682	NUM
ftr-299	3234	9	f.3d	f.3d	NUM
ftr-299	3234	10	1009	1009	NUM
ftr-299	3234	11	(	(	PUNCT
ftr-299	3234	12	fed	fed	PROPN
ftr-299	3234	13	.	.	PUNCT
ftr-299	3234	14	cir	cir	PROPN
ftr-299	3234	15	.	.	PROPN
ftr-299	3234	16	2012	2012	NUM
ftr-299	3234	17	)	)	PUNCT
ftr-299	3234	18	;	;	PUNCT
ftr-299	3234	19	and	and	CCONJ
ftr-299	3234	20	gustashaw	gustashaw	NOUN
ftr-299	3234	21	v.	v.	PROPN
ftr-299	3234	22	commissioner	commissioner	NOUN
ftr-299	3234	23	,	,	PUNCT
ftr-299	3234	24	696	696	NUM
ftr-299	3234	25	f.3d	f.3d	NUM
ftr-299	3234	26	1124	1124	NUM
ftr-299	3234	27	(	(	PUNCT
ftr-299	3234	28	11th	11th	ADJ
ftr-299	3234	29	cir	cir	NOUN
ftr-299	3234	30	.	.	PROPN
ftr-299	3234	31	2012	2012	NUM
ftr-299	3234	32	)	)	PUNCT
ftr-299	3234	33	.	.	PUNCT
ftr-299	3235	1	the	the	DET
ftr-299	3235	2	fifth	fifth	ADJ
ftr-299	3235	3	circuit	circuit	NOUN
ftr-299	3235	4	and	and	CCONJ
ftr-299	3235	5	ninth	ninth	ADJ
ftr-299	3235	6	circuit	circuit	NOUN
ftr-299	3235	7	follow	follow	VERB
ftr-299	3235	8	the	the	DET
ftr-299	3235	9	rule	rule	NOUN
ftr-299	3235	10	that	that	SCONJ
ftr-299	3235	11	the	the	DET
ftr-299	3235	12	tax	tax	NOUN
ftr-299	3235	13	court	court	NOUN
ftr-299	3235	14	established	establish	VERB
ftr-299	3235	15	in	in	ADP
ftr-299	3235	16	todd	todd	NOUN
ftr-299	3235	17	but	but	CCONJ
ftr-299	3235	18	repudiated	repudiate	VERB
ftr-299	3235	19	in	in	ADP
ftr-299	3235	20	ahg	ahg	PROPN
ftr-299	3235	21	investments	investments	PROPN
ftr-299	3235	22	llc	llc	PROPN
ftr-299	3235	23	.	.	PUNCT
ftr-299	3236	1	see	see	VERB
ftr-299	3236	2	380	380	NUM
ftr-299	3236	3	florida	florida	PROPN
ftr-299	3236	4	tax	tax	NOUN
ftr-299	3236	5	review	review	NOUN
ftr-299	3237	1	[	[	X
ftr-299	3237	2	vol	vol	NOUN
ftr-299	3237	3	.	.	PUNCT
ftr-299	3238	1	15:5	15:5	NUM
ftr-299	3238	2	todd	todd	PROPN
ftr-299	3238	3	v.	v.	PROPN
ftr-299	3238	4	commissioner	commissioner	PROPN
ftr-299	3238	5	,	,	PUNCT
ftr-299	3238	6	862	862	NUM
ftr-299	3238	7	f.2d	f.2d	X
ftr-299	3238	8	540	540	NUM
ftr-299	3238	9	(	(	PUNCT
ftr-299	3238	10	5th	5th	ADJ
ftr-299	3238	11	cir	cir	NOUN
ftr-299	3238	12	.	.	PUNCT
ftr-299	3238	13	1988	1988	NUM
ftr-299	3238	14	)	)	PUNCT
ftr-299	3238	15	;	;	PUNCT
ftr-299	3238	16	gainer	gainer	PROPN
ftr-299	3238	17	v.	v.	PROPN
ftr-299	3238	18	commissioner	commissioner	PROPN
ftr-299	3238	19	,	,	PUNCT
ftr-299	3238	20	893	893	NUM
ftr-299	3238	21	f.2d	f.2d	ADP
ftr-299	3238	22	225	225	NUM
ftr-299	3238	23	(	(	PUNCT
ftr-299	3238	24	9th	9th	ADJ
ftr-299	3238	25	cir	cir	NOUN
ftr-299	3238	26	.	.	PUNCT
ftr-299	3238	27	1990	1990	NUM
ftr-299	3238	28	)	)	PUNCT
ftr-299	3238	29	.	.	PUNCT
ftr-299	3239	1	a.	a.	PROPN
ftr-299	3240	1	the	the	DET
ftr-299	3240	2	supreme	supreme	PROPN
ftr-299	3240	3	court	court	PROPN
ftr-299	3240	4	will	will	AUX
ftr-299	3240	5	take	take	VERB
ftr-299	3240	6	up	up	ADP
ftr-299	3240	7	the	the	DET
ftr-299	3240	8	conflict	conflict	NOUN
ftr-299	3240	9	between	between	ADP
ftr-299	3240	10	the	the	DET
ftr-299	3240	11	fifth	fifth	ADJ
ftr-299	3240	12	and	and	CCONJ
ftr-299	3240	13	ninth	ninth	ADJ
ftr-299	3240	14	circuits	circuit	NOUN
ftr-299	3240	15	,	,	PUNCT
ftr-299	3240	16	on	on	ADP
ftr-299	3240	17	the	the	DET
ftr-299	3240	18	one	one	NUM
ftr-299	3240	19	hand	hand	NOUN
ftr-299	3240	20	,	,	PUNCT
ftr-299	3240	21	and	and	CCONJ
ftr-299	3240	22	the	the	DET
ftr-299	3240	23	tax	tax	NOUN
ftr-299	3240	24	court	court	NOUN
ftr-299	3240	25	and	and	CCONJ
ftr-299	3240	26	the	the	DET
ftr-299	3240	27	other	other	ADJ
ftr-299	3240	28	circuits	circuit	NOUN
ftr-299	3240	29	,	,	PUNCT
ftr-299	3240	30	on	on	ADP
ftr-299	3240	31	the	the	DET
ftr-299	3240	32	other	other	ADJ
ftr-299	3240	33	hand	hand	NOUN
ftr-299	3240	34	.	.	PUNCT
ftr-299	3241	1	woods	wood	NOUN
ftr-299	3241	2	v.	v.	ADP
ftr-299	3241	3	united	united	PROPN
ftr-299	3241	4	states	states	PROPN
ftr-299	3241	5	,	,	PUNCT
ftr-299	3241	6	471	471	NUM
ftr-299	3241	7	fed	fed	PROPN
ftr-299	3241	8	.	.	PUNCT
ftr-299	3242	1	appx	appx	PROPN
ftr-299	3242	2	.	.	PROPN
ftr-299	3242	3	320	320	NUM
ftr-299	3242	4	(	(	PUNCT
ftr-299	3242	5	5th	5th	ADJ
ftr-299	3242	6	cir	cir	NOUN
ftr-299	3242	7	.	.	PUNCT
ftr-299	3242	8	6/6/12	6/6/12	NUM
ftr-299	3242	9	)	)	PUNCT
ftr-299	3242	10	,	,	PUNCT
ftr-299	3242	11	rev’d	rev’d	NOUN
ftr-299	3242	12	,	,	PUNCT
ftr-299	3242	13	134	134	NUM
ftr-299	3242	14	s.	s.	PROPN
ftr-299	3242	15	ct	ct	PROPN
ftr-299	3242	16	.	.	PROPN
ftr-299	3242	17	557	557	NUM
ftr-299	3242	18	(	(	PUNCT
ftr-299	3242	19	12/3/13	12/3/13	NUM
ftr-299	3242	20	)	)	PUNCT
ftr-299	3242	21	.	.	PUNCT
ftr-299	3243	1	this	this	DET
ftr-299	3243	2	case	case	NOUN
ftr-299	3243	3	presented	present	VERB
ftr-299	3243	4	the	the	DET
ftr-299	3243	5	issue	issue	NOUN
ftr-299	3243	6	of	of	ADP
ftr-299	3243	7	the	the	DET
ftr-299	3243	8	applicability	applicability	NOUN
ftr-299	3243	9	of	of	ADP
ftr-299	3243	10	the	the	DET
ftr-299	3243	11	valuation	valuation	NOUN
ftr-299	3243	12	overstatement	overstatement	ADJ
ftr-299	3243	13	penalty	penalty	NOUN
ftr-299	3243	14	,	,	PUNCT
ftr-299	3243	15	more	more	ADV
ftr-299	3243	16	specifically	specifically	ADV
ftr-299	3243	17	whether	whether	SCONJ
ftr-299	3243	18	tax	tax	NOUN
ftr-299	3243	19	underpayments	underpayment	NOUN
ftr-299	3243	20	are	be	AUX
ftr-299	3243	21	“	"	PUNCT
ftr-299	3243	22	attributable	attributable	ADJ
ftr-299	3243	23	to	to	ADP
ftr-299	3243	24	”	"	PUNCT
ftr-299	3243	25	overstatements	overstatement	NOUN
ftr-299	3243	26	of	of	ADP
ftr-299	3243	27	basis	basis	NOUN
ftr-299	3243	28	when	when	SCONJ
ftr-299	3243	29	the	the	DET
ftr-299	3243	30	inflated	inflated	ADJ
ftr-299	3243	31	basis	basis	NOUN
ftr-299	3243	32	claim	claim	NOUN
ftr-299	3243	33	has	have	AUX
ftr-299	3243	34	been	be	AUX
ftr-299	3243	35	disallowed	disallow	VERB
ftr-299	3243	36	based	base	VERB
ftr-299	3243	37	on	on	ADP
ftr-299	3243	38	a	a	DET
ftr-299	3243	39	finding	finding	NOUN
ftr-299	3243	40	that	that	SCONJ
ftr-299	3243	41	the	the	DET
ftr-299	3243	42	underlying	underlie	VERB
ftr-299	3243	43	transactions	transaction	NOUN
ftr-299	3243	44	lacked	lack	VERB
ftr-299	3243	45	economic	economic	ADJ
ftr-299	3243	46	substance	substance	NOUN
ftr-299	3243	47	.	.	PUNCT
ftr-299	3244	1	the	the	DET
ftr-299	3244	2	fifth	fifth	ADJ
ftr-299	3244	3	circuit	circuit	NOUN
ftr-299	3244	4	in	in	ADP
ftr-299	3244	5	a	a	DET
ftr-299	3244	6	per	per	X
ftr-299	3244	7	curiam	curiam	NOUN
ftr-299	3244	8	opinion	opinion	NOUN
ftr-299	3244	9	held	hold	VERB
ftr-299	3244	10	that	that	SCONJ
ftr-299	3244	11	the	the	DET
ftr-299	3244	12	issue	issue	NOUN
ftr-299	3244	13	was	be	AUX
ftr-299	3244	14	well	well	ADV
ftr-299	3244	15	-	-	PUNCT
ftr-299	3244	16	settled	settle	VERB
ftr-299	3244	17	and	and	CCONJ
ftr-299	3244	18	required	require	VERB
ftr-299	3244	19	no	no	DET
ftr-299	3244	20	discussion	discussion	NOUN
ftr-299	3244	21	in	in	ADP
ftr-299	3244	22	light	light	NOUN
ftr-299	3244	23	of	of	ADP
ftr-299	3244	24	bemont	bemont	NOUN
ftr-299	3244	25	invs	invs	PROPN
ftr-299	3244	26	.	.	PROPN
ftr-299	3244	27	,	,	PUNCT
ftr-299	3244	28	l.l.c	l.l.c	PROPN
ftr-299	3244	29	.	.	PUNCT
ftr-299	3245	1	v.	v.	PROPN
ftr-299	3245	2	united	united	PROPN
ftr-299	3245	3	states	states	PROPN
ftr-299	3245	4	,	,	PUNCT
ftr-299	3245	5	679	679	NUM
ftr-299	3245	6	f.3d	f.3d	NUM
ftr-299	3245	7	339	339	NUM
ftr-299	3245	8	(	(	PUNCT
ftr-299	3245	9	5th	5th	ADJ
ftr-299	3245	10	cir	cir	NOUN
ftr-299	3245	11	.	.	PUNCT
ftr-299	3245	12	4/26/12	4/26/12	PROPN
ftr-299	3245	13	)	)	PUNCT
ftr-299	3245	14	;	;	PUNCT
ftr-299	3245	15	heasley	heasley	PROPN
ftr-299	3245	16	v.	v.	PROPN
ftr-299	3245	17	commissioner	commissioner	PROPN
ftr-299	3245	18	,	,	PUNCT
ftr-299	3245	19	902	902	NUM
ftr-299	3245	20	f.2d	f.2d	NUM
ftr-299	3245	21	382	382	NUM
ftr-299	3245	22	(	(	PUNCT
ftr-299	3245	23	5th	5th	ADJ
ftr-299	3245	24	cir	cir	NOUN
ftr-299	3245	25	.	.	PUNCT
ftr-299	3245	26	1990	1990	NUM
ftr-299	3245	27	)	)	PUNCT
ftr-299	3245	28	;	;	PUNCT
ftr-299	3245	29	and	and	CCONJ
ftr-299	3245	30	todd	todd	PROPN
ftr-299	3245	31	v.	v.	PROPN
ftr-299	3245	32	commissioner	commissioner	PROPN
ftr-299	3245	33	,	,	PUNCT
ftr-299	3245	34	862	862	NUM
ftr-299	3245	35	f.2d	f.2d	X
ftr-299	3245	36	540	540	NUM
ftr-299	3245	37	(	(	PUNCT
ftr-299	3245	38	5th	5th	ADJ
ftr-299	3245	39	cir	cir	NOUN
ftr-299	3245	40	.	.	PUNCT
ftr-299	3245	41	1988	1988	NUM
ftr-299	3245	42	)	)	PUNCT
ftr-299	3245	43	.	.	PUNCT
ftr-299	3246	1	the	the	DET
ftr-299	3246	2	court	court	NOUN
ftr-299	3246	3	also	also	ADV
ftr-299	3246	4	added	add	VERB
ftr-299	3246	5	a	a	DET
ftr-299	3246	6	second	second	ADJ
ftr-299	3246	7	question	question	NOUN
ftr-299	3246	8	for	for	SCONJ
ftr-299	3246	9	the	the	DET
ftr-299	3246	10	parties	party	NOUN
ftr-299	3246	11	to	to	PART
ftr-299	3246	12	brief	brief	VERB
ftr-299	3246	13	:	:	PUNCT
ftr-299	3246	14	“	"	PUNCT
ftr-299	3246	15	whether	whether	SCONJ
ftr-299	3246	16	the	the	DET
ftr-299	3246	17	district	district	NOUN
ftr-299	3246	18	court	court	NOUN
ftr-299	3246	19	had	have	VERB
ftr-299	3246	20	jurisdiction	jurisdiction	NOUN
ftr-299	3246	21	in	in	ADP
ftr-299	3246	22	this	this	DET
ftr-299	3246	23	case	case	NOUN
ftr-299	3246	24	under	under	ADP
ftr-299	3246	25	26	26	NUM
ftr-299	3246	26	u.s.c	u.s.c	ADJ
ftr-299	3246	27	.	.	PUNCT
ftr-299	3247	1	§	§	PROPN
ftr-299	3247	2	6226	6226	NUM
ftr-299	3247	3	to	to	PART
ftr-299	3247	4	consider	consider	VERB
ftr-299	3247	5	the	the	DET
ftr-299	3247	6	substantial	substantial	ADJ
ftr-299	3247	7	valuation	valuation	NOUN
ftr-299	3247	8	misstatement	misstatement	NOUN
ftr-299	3247	9	penalty	penalty	NOUN
ftr-299	3247	10	.	.	PUNCT
ftr-299	3247	11	”	"	PUNCT
ftr-299	3248	1	this	this	DET
ftr-299	3248	2	issue	issue	NOUN
ftr-299	3248	3	involves	involve	VERB
ftr-299	3248	4	the	the	DET
ftr-299	3248	5	general	general	ADJ
ftr-299	3248	6	question	question	NOUN
ftr-299	3248	7	under	under	ADP
ftr-299	3248	8	tefra	tefra	NOUN
ftr-299	3248	9	of	of	ADP
ftr-299	3248	10	which	which	PRON
ftr-299	3248	11	issues	issue	NOUN
ftr-299	3248	12	are	be	AUX
ftr-299	3248	13	to	to	PART
ftr-299	3248	14	be	be	AUX
ftr-299	3248	15	resolved	resolve	VERB
ftr-299	3248	16	in	in	ADP
ftr-299	3248	17	a	a	DET
ftr-299	3248	18	partner	partner	NOUN
ftr-299	3248	19	-	-	PUNCT
ftr-299	3248	20	level	level	NOUN
ftr-299	3248	21	proceeding	proceeding	NOUN
ftr-299	3248	22	and	and	CCONJ
ftr-299	3248	23	which	which	PRON
ftr-299	3248	24	should	should	AUX
ftr-299	3248	25	be	be	AUX
ftr-299	3248	26	resolved	resolve	VERB
ftr-299	3248	27	at	at	ADP
ftr-299	3248	28	the	the	DET
ftr-299	3248	29	partnership	partnership	NOUN
ftr-299	3248	30	level	level	NOUN
ftr-299	3248	31	.	.	PUNCT
ftr-299	3249	1			X
ftr-299	3250	1	any	any	DET
ftr-299	3250	2	supreme	supreme	PROPN
ftr-299	3250	3	court	court	NOUN
ftr-299	3250	4	resolution	resolution	NOUN
ftr-299	3250	5	of	of	ADP
ftr-299	3250	6	the	the	DET
ftr-299	3250	7	40percent	40percent	ADJ
ftr-299	3250	8	-	-	PUNCT
ftr-299	3250	9	penalty	penalty	NOUN
ftr-299	3250	10	issue	issue	NOUN
ftr-299	3250	11	will	will	AUX
ftr-299	3250	12	be	be	AUX
ftr-299	3250	13	less	less	ADV
ftr-299	3250	14	important	important	ADJ
ftr-299	3250	15	for	for	ADP
ftr-299	3250	16	years	year	NOUN
ftr-299	3250	17	governed	govern	VERB
ftr-299	3250	18	by	by	ADP
ftr-299	3250	19	§	§	PROPN
ftr-299	3250	20	7701(o	7701(o	PROPN
ftr-299	3250	21	)	)	PUNCT
ftr-299	3250	22	,	,	PUNCT
ftr-299	3250	23	which	which	PRON
ftr-299	3250	24	provides	provide	VERB
ftr-299	3250	25	for	for	ADP
ftr-299	3250	26	a	a	DET
ftr-299	3250	27	40	40	NUM
ftr-299	3250	28	-	-	PUNCT
ftr-299	3250	29	percent	percent	NOUN
ftr-299	3250	30	penalty	penalty	NOUN
ftr-299	3250	31	on	on	ADP
ftr-299	3250	32	transactions	transaction	NOUN
ftr-299	3250	33	lacking	lack	VERB
ftr-299	3250	34	economic	economic	ADJ
ftr-299	3250	35	substance	substance	NOUN
ftr-299	3250	36	.	.	PUNCT
ftr-299	3251	1	b.	b.	VERB
ftr-299	3252	1	the	the	DET
ftr-299	3252	2	seventh	seventh	ADJ
ftr-299	3252	3	circuit	circuit	NOUN
ftr-299	3252	4	joins	join	VERB
ftr-299	3252	5	the	the	DET
ftr-299	3252	6	majority	majority	NOUN
ftr-299	3252	7	.	.	PUNCT
ftr-299	3253	1	superior	superior	ADJ
ftr-299	3253	2	trading	trading	NOUN
ftr-299	3253	3	,	,	PUNCT
ftr-299	3253	4	llc	llc	PROPN
ftr-299	3253	5	v.	v.	PROPN
ftr-299	3253	6	commissioner	commissioner	PROPN
ftr-299	3253	7	,	,	PUNCT
ftr-299	3253	8	728	728	NUM
ftr-299	3253	9	f.3d	f.3d	NUM
ftr-299	3253	10	676	676	NUM
ftr-299	3253	11	(	(	PUNCT
ftr-299	3253	12	7th	7th	ADJ
ftr-299	3253	13	cir	cir	NOUN
ftr-299	3253	14	.	.	PUNCT
ftr-299	3253	15	8/26/13	8/26/13	NUM
ftr-299	3253	16	)	)	PUNCT
ftr-299	3253	17	.	.	PUNCT
ftr-299	3254	1	in	in	ADP
ftr-299	3254	2	an	an	DET
ftr-299	3254	3	opinion	opinion	NOUN
ftr-299	3254	4	by	by	ADP
ftr-299	3254	5	judge	judge	NOUN
ftr-299	3254	6	posner	posner	NOUN
ftr-299	3254	7	the	the	DET
ftr-299	3254	8	seventh	seventh	ADJ
ftr-299	3254	9	circuit	circuit	NOUN
ftr-299	3254	10	applied	apply	VERB
ftr-299	3254	11	the	the	DET
ftr-299	3254	12	40	40	NUM
ftr-299	3254	13	percent	percent	NOUN
ftr-299	3254	14	gross	gross	ADJ
ftr-299	3254	15	valuation	valuation	NOUN
ftr-299	3254	16	misstatement	misstatement	NOUN
ftr-299	3254	17	penalty	penalty	NOUN
ftr-299	3254	18	to	to	ADP
ftr-299	3254	19	a	a	DET
ftr-299	3254	20	partnership	partnership	NOUN
ftr-299	3254	21	tax	tax	NOUN
ftr-299	3254	22	shelter	shelter	NOUN
ftr-299	3254	23	disregarded	disregard	VERB
ftr-299	3254	24	under	under	ADP
ftr-299	3254	25	the	the	DET
ftr-299	3254	26	economic	economic	ADJ
ftr-299	3254	27	substance	substance	NOUN
ftr-299	3254	28	doctrine	doctrine	NOUN
ftr-299	3254	29	.	.	PUNCT
ftr-299	3255	1	the	the	DET
ftr-299	3255	2	court	court	NOUN
ftr-299	3255	3	opined	opine	VERB
ftr-299	3255	4	that	that	SCONJ
ftr-299	3255	5	“	"	PUNCT
ftr-299	3255	6	a	a	DET
ftr-299	3255	7	taxpayer	taxpayer	NOUN
ftr-299	3255	8	who	who	PRON
ftr-299	3255	9	overstates	overstate	VERB
ftr-299	3255	10	basis	basis	NOUN
ftr-299	3255	11	and	and	CCONJ
ftr-299	3255	12	participates	participate	VERB
ftr-299	3255	13	in	in	ADP
ftr-299	3255	14	sham	sham	ADJ
ftr-299	3255	15	transactions	transaction	NOUN
ftr-299	3255	16	,	,	PUNCT
ftr-299	3255	17	as	as	ADP
ftr-299	3255	18	in	in	ADP
ftr-299	3255	19	this	this	DET
ftr-299	3255	20	case	case	NOUN
ftr-299	3255	21	,	,	PUNCT
ftr-299	3255	22	should	should	AUX
ftr-299	3255	23	be	be	AUX
ftr-299	3255	24	punished	punish	VERB
ftr-299	3255	25	at	at	ADP
ftr-299	3255	26	least	least	ADJ
ftr-299	3255	27	as	as	ADV
ftr-299	3255	28	severely	severely	ADV
ftr-299	3255	29	as	as	ADP
ftr-299	3255	30	one	one	NUM
ftr-299	3255	31	who	who	PRON
ftr-299	3255	32	does	do	VERB
ftr-299	3255	33	only	only	ADV
ftr-299	3255	34	the	the	DET
ftr-299	3255	35	former	former	ADJ
ftr-299	3255	36	.	.	PUNCT
ftr-299	3255	37	”	"	PUNCT
ftr-299	3256	1	2	2	NUM
ftr-299	3256	2	.	.	X
ftr-299	3256	3	the	the	DET
ftr-299	3256	4	supreme	supreme	PROPN
ftr-299	3256	5	court	court	PROPN
ftr-299	3256	6	[	[	X
ftr-299	3256	7	unnecessarily	unnecessarily	ADV
ftr-299	3256	8	?	?	PUNCT
ftr-299	3256	9	]	]	PUNCT
ftr-299	3256	10	addresses	address	VERB
ftr-299	3256	11	an	an	DET
ftr-299	3256	12	issue	issue	NOUN
ftr-299	3256	13	of	of	ADP
ftr-299	3256	14	statutory	statutory	ADJ
ftr-299	3256	15	interpretation	interpretation	NOUN
ftr-299	3256	16	that	that	PRON
ftr-299	3256	17	has	have	VERB
ftr-299	3256	18	implications	implication	NOUN
ftr-299	3256	19	far	far	ADV
ftr-299	3256	20	beyond	beyond	ADP
ftr-299	3256	21	the	the	DET
ftr-299	3256	22	specific	specific	ADJ
ftr-299	3256	23	context	context	NOUN
ftr-299	3256	24	of	of	ADP
ftr-299	3256	25	the	the	DET
ftr-299	3256	26	case	case	NOUN
ftr-299	3256	27	.	.	PUNCT
ftr-299	3257	1	united	united	PROPN
ftr-299	3257	2	states	states	PROPN
ftr-299	3257	3	v.	v.	ADP
ftr-299	3257	4	woods	wood	NOUN
ftr-299	3257	5	,	,	PUNCT
ftr-299	3257	6	134	134	NUM
ftr-299	3257	7	s.	s.	PROPN
ftr-299	3257	8	ct	ct	PROPN
ftr-299	3257	9	.	.	PROPN
ftr-299	3257	10	557	557	NUM
ftr-299	3257	11	(	(	PUNCT
ftr-299	3257	12	12/3/13	12/3/13	NUM
ftr-299	3257	13	)	)	PUNCT
ftr-299	3257	14	.	.	PUNCT
ftr-299	3258	1	in	in	ADP
ftr-299	3258	2	a	a	DET
ftr-299	3258	3	unanimous	unanimous	ADJ
ftr-299	3258	4	opinion	opinion	NOUN
ftr-299	3258	5	by	by	ADP
ftr-299	3258	6	justice	justice	PROPN
ftr-299	3258	7	scalia	scalia	PROPN
ftr-299	3258	8	,	,	PUNCT
ftr-299	3258	9	the	the	DET
ftr-299	3258	10	court	court	NOUN
ftr-299	3258	11	held	hold	VERB
ftr-299	3258	12	(	(	PUNCT
ftr-299	3258	13	1	1	NUM
ftr-299	3258	14	)	)	PUNCT
ftr-299	3258	15	that	that	PRON
ftr-299	3258	16	pursuant	pursuant	VERB
ftr-299	3258	17	to	to	ADP
ftr-299	3258	18	§	§	PROPN
ftr-299	3258	19	6226(f	6226(f	PROPN
ftr-299	3258	20	)	)	PUNCT
ftr-299	3258	21	,	,	PUNCT
ftr-299	3258	22	which	which	PRON
ftr-299	3258	23	provides	provide	VERB
ftr-299	3258	24	that	that	SCONJ
ftr-299	3258	25	a	a	DET
ftr-299	3258	26	court	court	NOUN
ftr-299	3258	27	in	in	ADP
ftr-299	3258	28	partnership	partnership	NOUN
ftr-299	3258	29	-	-	PUNCT
ftr-299	3258	30	level	level	NOUN
ftr-299	3258	31	tefra	tefra	NOUN
ftr-299	3258	32	proceeding	proceeding	NOUN
ftr-299	3258	33	has	have	VERB
ftr-299	3258	34	jurisdiction	jurisdiction	NOUN
ftr-299	3258	35	to	to	PART
ftr-299	3258	36	determine	determine	VERB
ftr-299	3258	37	“	"	PUNCT
ftr-299	3258	38	the	the	DET
ftr-299	3258	39	applicability	applicability	NOUN
ftr-299	3258	40	of	of	ADP
ftr-299	3258	41	any	any	DET
ftr-299	3258	42	penalty	penalty	NOUN
ftr-299	3258	43	.	.	PUNCT
ftr-299	3258	44	.	.	PUNCT
ftr-299	3259	1	.	.	PUNCT
ftr-299	3260	1	which	which	PRON
ftr-299	3260	2	relates	relate	VERB
ftr-299	3260	3	to	to	ADP
ftr-299	3260	4	an	an	DET
ftr-299	3260	5	adjustment	adjustment	NOUN
ftr-299	3260	6	to	to	ADP
ftr-299	3260	7	a	a	DET
ftr-299	3260	8	partnership	partnership	NOUN
ftr-299	3260	9	item	item	NOUN
ftr-299	3260	10	,	,	PUNCT
ftr-299	3260	11	”	"	PUNCT
ftr-299	3260	12	the	the	DET
ftr-299	3260	13	applicability	applicability	NOUN
ftr-299	3260	14	of	of	ADP
ftr-299	3260	15	the	the	DET
ftr-299	3260	16	§	§	PROPN
ftr-299	3260	17	6662(b)(3	6662(b)(3	NUM
ftr-299	3260	18	)	)	PUNCT
ftr-299	3260	19	valuation	valuation	NOUN
ftr-299	3260	20	overstatement	overstatement	ADJ
ftr-299	3260	21	penalty	penalty	NOUN
ftr-299	3260	22	could	could	AUX
ftr-299	3260	23	be	be	AUX
ftr-299	3260	24	determined	determine	VERB
ftr-299	3260	25	at	at	ADP
ftr-299	3260	26	the	the	DET
ftr-299	3260	27	partnership	partnership	NOUN
ftr-299	3260	28	level	level	NOUN
ftr-299	3260	29	,	,	PUNCT
ftr-299	3260	30	and	and	CCONJ
ftr-299	3260	31	(	(	PUNCT
ftr-299	3260	32	2	2	X
ftr-299	3260	33	)	)	PUNCT
ftr-299	3260	34	that	that	SCONJ
ftr-299	3260	35	the	the	DET
ftr-299	3260	36	§	§	PROPN
ftr-299	3260	37	6662(b)(3	6662(b)(3	NUM
ftr-299	3260	38	)	)	PUNCT
ftr-299	3260	39	valuation	valuation	NOUN
ftr-299	3260	40	2014	2014	NUM
ftr-299	3260	41	]	]	PUNCT
ftr-299	3260	42	recent	recent	ADJ
ftr-299	3260	43	developments	development	NOUN
ftr-299	3260	44	in	in	ADP
ftr-299	3260	45	federal	federal	ADJ
ftr-299	3260	46	income	income	NOUN
ftr-299	3260	47	taxation	taxation	NOUN
ftr-299	3260	48	381	381	NUM
ftr-299	3260	49	overstatement	overstatement	ADJ
ftr-299	3260	50	penalty	penalty	NOUN
ftr-299	3260	51	applies	apply	VERB
ftr-299	3260	52	to	to	ADP
ftr-299	3260	53	an	an	DET
ftr-299	3260	54	underpayment	underpayment	NOUN
ftr-299	3260	55	resulting	result	VERB
ftr-299	3260	56	from	from	ADP
ftr-299	3260	57	a	a	DET
ftr-299	3260	58	basisinflating	basisinflate	VERB
ftr-299	3260	59	transaction	transaction	NOUN
ftr-299	3260	60	that	that	PRON
ftr-299	3260	61	is	be	AUX
ftr-299	3260	62	disregarded	disregard	VERB
ftr-299	3260	63	for	for	ADP
ftr-299	3260	64	lack	lack	NOUN
ftr-299	3260	65	of	of	ADP
ftr-299	3260	66	economic	economic	ADJ
ftr-299	3260	67	substance	substance	NOUN
ftr-299	3260	68	.	.	PUNCT
ftr-299	3261	1			X
ftr-299	3261	2	on	on	ADP
ftr-299	3261	3	the	the	DET
ftr-299	3261	4	jurisdictional	jurisdictional	ADJ
ftr-299	3261	5	issue	issue	NOUN
ftr-299	3261	6	,	,	PUNCT
ftr-299	3261	7	the	the	DET
ftr-299	3261	8	court	court	NOUN
ftr-299	3261	9	noted	note	VERB
ftr-299	3261	10	that	that	SCONJ
ftr-299	3261	11	the	the	DET
ftr-299	3261	12	tefra	tefra	PROPN
ftr-299	3261	13	partnership	partnership	NOUN
ftr-299	3261	14	-	-	PUNCT
ftr-299	3261	15	level	level	NOUN
ftr-299	3261	16	determination	determination	NOUN
ftr-299	3261	17	maybe	maybe	ADV
ftr-299	3261	18	be	be	AUX
ftr-299	3261	19	provisional	provisional	ADJ
ftr-299	3261	20	,	,	PUNCT
ftr-299	3261	21	stating	state	VERB
ftr-299	3261	22	that	that	SCONJ
ftr-299	3261	23	:	:	PUNCT
ftr-299	3261	24	tefra	tefra	PROPN
ftr-299	3261	25	gives	give	VERB
ftr-299	3261	26	courts	court	NOUN
ftr-299	3261	27	in	in	ADP
ftr-299	3261	28	partnership	partnership	NOUN
ftr-299	3261	29	-	-	PUNCT
ftr-299	3261	30	level	level	NOUN
ftr-299	3261	31	proceedings	proceeding	NOUN
ftr-299	3261	32	jurisdiction	jurisdiction	NOUN
ftr-299	3261	33	to	to	PART
ftr-299	3261	34	determine	determine	VERB
ftr-299	3261	35	the	the	DET
ftr-299	3261	36	applicability	applicability	NOUN
ftr-299	3261	37	of	of	ADP
ftr-299	3261	38	any	any	DET
ftr-299	3261	39	penalty	penalty	NOUN
ftr-299	3261	40	that	that	PRON
ftr-299	3261	41	could	could	AUX
ftr-299	3261	42	result	result	VERB
ftr-299	3261	43	from	from	ADP
ftr-299	3261	44	an	an	DET
ftr-299	3261	45	adjustment	adjustment	NOUN
ftr-299	3261	46	to	to	ADP
ftr-299	3261	47	a	a	DET
ftr-299	3261	48	partnership	partnership	NOUN
ftr-299	3261	49	item	item	NOUN
ftr-299	3261	50	,	,	PUNCT
ftr-299	3261	51	even	even	ADV
ftr-299	3261	52	if	if	SCONJ
ftr-299	3261	53	imposing	impose	VERB
ftr-299	3261	54	the	the	DET
ftr-299	3261	55	penalty	penalty	NOUN
ftr-299	3261	56	would	would	AUX
ftr-299	3261	57	also	also	ADV
ftr-299	3261	58	require	require	VERB
ftr-299	3261	59	determining	determine	VERB
ftr-299	3261	60	affected	affected	ADJ
ftr-299	3261	61	or	or	CCONJ
ftr-299	3261	62	non	non	ADJ
ftr-299	3261	63	-	-	ADJ
ftr-299	3261	64	partnership	partnership	ADJ
ftr-299	3261	65	items	item	NOUN
ftr-299	3261	66	such	such	ADJ
ftr-299	3261	67	as	as	ADP
ftr-299	3261	68	outside	outside	ADJ
ftr-299	3261	69	basis	basis	NOUN
ftr-299	3261	70	.	.	PUNCT
ftr-299	3262	1	the	the	DET
ftr-299	3262	2	partnership	partnership	NOUN
ftr-299	3262	3	level	level	NOUN
ftr-299	3262	4	applicability	applicability	NOUN
ftr-299	3262	5	determination	determination	NOUN
ftr-299	3262	6	,	,	PUNCT
ftr-299	3262	7	we	we	PRON
ftr-299	3262	8	stress	stress	VERB
ftr-299	3262	9	,	,	PUNCT
ftr-299	3262	10	is	be	AUX
ftr-299	3262	11	provisional	provisional	ADJ
ftr-299	3262	12	:	:	PUNCT
ftr-299	3262	13	the	the	DET
ftr-299	3262	14	court	court	NOUN
ftr-299	3262	15	may	may	AUX
ftr-299	3262	16	decide	decide	VERB
ftr-299	3262	17	only	only	ADV
ftr-299	3262	18	whether	whether	SCONJ
ftr-299	3262	19	adjustments	adjustment	NOUN
ftr-299	3262	20	properly	properly	ADV
ftr-299	3262	21	made	make	VERB
ftr-299	3262	22	at	at	ADP
ftr-299	3262	23	the	the	DET
ftr-299	3262	24	partnership	partnership	NOUN
ftr-299	3262	25	level	level	NOUN
ftr-299	3262	26	have	have	VERB
ftr-299	3262	27	the	the	DET
ftr-299	3262	28	potential	potential	NOUN
ftr-299	3262	29	to	to	PART
ftr-299	3262	30	trigger	trigger	VERB
ftr-299	3262	31	the	the	DET
ftr-299	3262	32	penalty	penalty	NOUN
ftr-299	3262	33	.	.	PUNCT
ftr-299	3263	1	each	each	DET
ftr-299	3263	2	partner	partner	NOUN
ftr-299	3263	3	remains	remain	VERB
ftr-299	3263	4	free	free	ADJ
ftr-299	3263	5	to	to	PART
ftr-299	3263	6	raise	raise	VERB
ftr-299	3263	7	,	,	PUNCT
ftr-299	3263	8	in	in	ADP
ftr-299	3263	9	subsequent	subsequent	ADJ
ftr-299	3263	10	,	,	PUNCT
ftr-299	3263	11	partner	partner	NOUN
ftr-299	3263	12	-	-	PUNCT
ftr-299	3263	13	level	level	NOUN
ftr-299	3263	14	proceedings	proceeding	NOUN
ftr-299	3263	15	,	,	PUNCT
ftr-299	3263	16	any	any	DET
ftr-299	3263	17	reasons	reason	NOUN
ftr-299	3263	18	why	why	SCONJ
ftr-299	3263	19	the	the	DET
ftr-299	3263	20	penalty	penalty	NOUN
ftr-299	3263	21	may	may	AUX
ftr-299	3263	22	not	not	PART
ftr-299	3263	23	be	be	AUX
ftr-299	3263	24	imposed	impose	VERB
ftr-299	3263	25	on	on	ADP
ftr-299	3263	26	him	he	PRON
ftr-299	3263	27	specifically	specifically	ADV
ftr-299	3263	28	.	.	PUNCT
ftr-299	3264	1			PRON
ftr-299	3265	1	turning	turn	VERB
ftr-299	3265	2	to	to	ADP
ftr-299	3265	3	the	the	DET
ftr-299	3265	4	substantive	substantive	ADJ
ftr-299	3265	5	issue	issue	NOUN
ftr-299	3265	6	,	,	PUNCT
ftr-299	3265	7	justice	justice	PROPN
ftr-299	3265	8	scalia	scalia	PROPN
ftr-299	3265	9	wrote	write	VERB
ftr-299	3265	10	that	that	SCONJ
ftr-299	3265	11	“	"	PUNCT
ftr-299	3265	12	[	[	X
ftr-299	3265	13	t]he	t]he	X
ftr-299	3265	14	penalty	penalty	NOUN
ftr-299	3265	15	’s	’s	PART
ftr-299	3265	16	plain	plain	ADJ
ftr-299	3265	17	language	language	NOUN
ftr-299	3265	18	makes	make	VERB
ftr-299	3265	19	it	it	PRON
ftr-299	3265	20	applicable	applicable	ADJ
ftr-299	3265	21	here	here	ADV
ftr-299	3265	22	.	.	PUNCT
ftr-299	3265	23	”	"	PUNCT
ftr-299	3266	1	for	for	ADP
ftr-299	3266	2	the	the	DET
ftr-299	3266	3	year	year	NOUN
ftr-299	3266	4	at	at	ADP
ftr-299	3266	5	issue	issue	NOUN
ftr-299	3266	6	,	,	PUNCT
ftr-299	3266	7	§	§	PROPN
ftr-299	3266	8	6662(e)(1)(a	6662(e)(1)(a	NUM
ftr-299	3266	9	)	)	PUNCT
ftr-299	3266	10	provides	provide	VERB
ftr-299	3266	11	that	that	SCONJ
ftr-299	3266	12	“	"	PUNCT
ftr-299	3266	13	there	there	PRON
ftr-299	3266	14	is	be	VERB
ftr-299	3266	15	a	a	DET
ftr-299	3266	16	substantial	substantial	ADJ
ftr-299	3266	17	valuation	valuation	NOUN
ftr-299	3266	18	misstatement	misstatement	NOUN
ftr-299	3266	19	under	under	ADP
ftr-299	3266	20	chapter	chapter	NOUN
ftr-299	3266	21	1	1	NUM
ftr-299	3266	22	if	if	SCONJ
ftr-299	3266	23	.	.	PUNCT
ftr-299	3266	24	.	.	PUNCT
ftr-299	3266	25	.	.	PUNCT
ftr-299	3267	1	the	the	DET
ftr-299	3267	2	value	value	NOUN
ftr-299	3267	3	of	of	ADP
ftr-299	3267	4	any	any	DET
ftr-299	3267	5	property	property	NOUN
ftr-299	3267	6	(	(	PUNCT
ftr-299	3267	7	or	or	CCONJ
ftr-299	3267	8	the	the	DET
ftr-299	3267	9	adjusted	adjusted	ADJ
ftr-299	3267	10	basis	basis	NOUN
ftr-299	3267	11	of	of	ADP
ftr-299	3267	12	any	any	DET
ftr-299	3267	13	property	property	NOUN
ftr-299	3267	14	)	)	PUNCT
ftr-299	3267	15	claimed	claim	VERB
ftr-299	3267	16	on	on	ADP
ftr-299	3267	17	any	any	DET
ftr-299	3267	18	return	return	NOUN
ftr-299	3267	19	of	of	ADP
ftr-299	3267	20	tax	tax	NOUN
ftr-299	3267	21	imposed	impose	VERB
ftr-299	3267	22	by	by	ADP
ftr-299	3267	23	chapter	chapter	NOUN
ftr-299	3267	24	1	1	NUM
ftr-299	3267	25	is	be	AUX
ftr-299	3267	26	200	200	NUM
ftr-299	3267	27	percent	percent	NOUN
ftr-299	3267	28	or	or	CCONJ
ftr-299	3267	29	more	more	ADJ
ftr-299	3267	30	of	of	ADP
ftr-299	3267	31	the	the	DET
ftr-299	3267	32	amount	amount	NOUN
ftr-299	3267	33	determined	determine	VERB
ftr-299	3267	34	to	to	PART
ftr-299	3267	35	be	be	AUX
ftr-299	3267	36	the	the	DET
ftr-299	3267	37	correct	correct	ADJ
ftr-299	3267	38	amount	amount	NOUN
ftr-299	3267	39	of	of	ADP
ftr-299	3267	40	such	such	ADJ
ftr-299	3267	41	valuation	valuation	NOUN
ftr-299	3267	42	or	or	CCONJ
ftr-299	3267	43	adjusted	adjust	VERB
ftr-299	3267	44	basis	basis	NOUN
ftr-299	3267	45	(	(	PUNCT
ftr-299	3267	46	as	as	SCONJ
ftr-299	3267	47	the	the	DET
ftr-299	3267	48	case	case	NOUN
ftr-299	3267	49	may	may	AUX
ftr-299	3267	50	be	be	AUX
ftr-299	3267	51	)	)	PUNCT
ftr-299	3267	52	.	.	PUNCT
ftr-299	3267	53	”	"	PUNCT
ftr-299	3268	1	(	(	PUNCT
ftr-299	3268	2	section	section	NOUN
ftr-299	3268	3	6662(e)(1)(a	6662(e)(1)(a	NUM
ftr-299	3268	4	)	)	PUNCT
ftr-299	3268	5	now	now	ADV
ftr-299	3268	6	has	have	VERB
ftr-299	3268	7	a	a	DET
ftr-299	3268	8	150	150	NUM
ftr-299	3268	9	percent	percent	NOUN
ftr-299	3268	10	threshold	threshold	NOUN
ftr-299	3268	11	.	.	PUNCT
ftr-299	3268	12	)	)	PUNCT
ftr-299	3269	1	[	[	X
ftr-299	3269	2	t]he	t]he	ADV
ftr-299	3269	3	cobra	cobra	NOUN
ftr-299	3269	4	transactions	transaction	NOUN
ftr-299	3269	5	were	be	AUX
ftr-299	3269	6	designed	design	VERB
ftr-299	3269	7	to	to	PART
ftr-299	3269	8	generate	generate	VERB
ftr-299	3269	9	losses	loss	NOUN
ftr-299	3269	10	by	by	ADP
ftr-299	3269	11	enabling	enable	VERB
ftr-299	3269	12	the	the	DET
ftr-299	3269	13	partners	partner	NOUN
ftr-299	3269	14	to	to	PART
ftr-299	3269	15	claim	claim	VERB
ftr-299	3269	16	a	a	DET
ftr-299	3269	17	high	high	ADJ
ftr-299	3269	18	outside	outside	ADJ
ftr-299	3269	19	basis	basis	NOUN
ftr-299	3269	20	in	in	ADP
ftr-299	3269	21	the	the	DET
ftr-299	3269	22	partnerships	partnership	NOUN
ftr-299	3269	23	.	.	PUNCT
ftr-299	3270	1	but	but	CCONJ
ftr-299	3270	2	once	once	ADV
ftr-299	3270	3	the	the	DET
ftr-299	3270	4	partnerships	partnership	NOUN
ftr-299	3270	5	were	be	AUX
ftr-299	3270	6	deemed	deem	VERB
ftr-299	3270	7	not	not	PART
ftr-299	3270	8	to	to	PART
ftr-299	3270	9	exist	exist	VERB
ftr-299	3270	10	for	for	ADP
ftr-299	3270	11	tax	tax	NOUN
ftr-299	3270	12	purposes	purpose	NOUN
ftr-299	3270	13	,	,	PUNCT
ftr-299	3270	14	no	no	DET
ftr-299	3270	15	partner	partner	NOUN
ftr-299	3270	16	could	could	AUX
ftr-299	3270	17	legitimately	legitimately	ADV
ftr-299	3270	18	claim	claim	VERB
ftr-299	3270	19	an	an	DET
ftr-299	3270	20	outside	outside	ADJ
ftr-299	3270	21	basis	basis	NOUN
ftr-299	3270	22	greater	great	ADJ
ftr-299	3270	23	than	than	ADP
ftr-299	3270	24	zero	zero	NUM
ftr-299	3270	25	.	.	PUNCT
ftr-299	3271	1	accordingly	accordingly	ADV
ftr-299	3271	2	,	,	PUNCT
ftr-299	3271	3	if	if	SCONJ
ftr-299	3271	4	a	a	DET
ftr-299	3271	5	partner	partner	NOUN
ftr-299	3271	6	used	use	VERB
ftr-299	3271	7	an	an	DET
ftr-299	3271	8	outside	outside	ADJ
ftr-299	3271	9	basis	basis	NOUN
ftr-299	3271	10	figure	figure	NOUN
ftr-299	3271	11	greater	great	ADJ
ftr-299	3271	12	than	than	ADP
ftr-299	3271	13	zero	zero	NUM
ftr-299	3271	14	to	to	PART
ftr-299	3271	15	claim	claim	VERB
ftr-299	3271	16	losses	loss	NOUN
ftr-299	3271	17	on	on	ADP
ftr-299	3271	18	his	his	PRON
ftr-299	3271	19	tax	tax	NOUN
ftr-299	3271	20	return	return	NOUN
ftr-299	3271	21	,	,	PUNCT
ftr-299	3271	22	and	and	CCONJ
ftr-299	3271	23	if	if	SCONJ
ftr-299	3271	24	deducting	deduct	VERB
ftr-299	3271	25	those	those	DET
ftr-299	3271	26	losses	loss	NOUN
ftr-299	3271	27	caused	cause	VERB
ftr-299	3271	28	the	the	DET
ftr-299	3271	29	partner	partner	NOUN
ftr-299	3271	30	to	to	PART
ftr-299	3271	31	underpay	underpay	VERB
ftr-299	3271	32	his	his	PRON
ftr-299	3271	33	taxes	taxis	NOUN
ftr-299	3271	34	,	,	PUNCT
ftr-299	3271	35	then	then	ADV
ftr-299	3271	36	the	the	DET
ftr-299	3271	37	resulting	result	VERB
ftr-299	3271	38	underpayment	underpayment	NOUN
ftr-299	3271	39	would	would	AUX
ftr-299	3271	40	be	be	AUX
ftr-299	3271	41	“	"	PUNCT
ftr-299	3271	42	attributable	attributable	ADJ
ftr-299	3271	43	to	to	ADP
ftr-299	3271	44	”	"	PUNCT
ftr-299	3271	45	the	the	DET
ftr-299	3271	46	partner	partner	NOUN
ftr-299	3271	47	’s	’	VERB
ftr-299	3271	48	having	having	AUX
ftr-299	3271	49	claimed	claim	VERB
ftr-299	3271	50	an	an	DET
ftr-299	3271	51	“	"	PUNCT
ftr-299	3271	52	adjusted	adjusted	ADJ
ftr-299	3271	53	basis	basis	NOUN
ftr-299	3271	54	”	"	PUNCT
ftr-299	3271	55	in	in	ADP
ftr-299	3271	56	the	the	DET
ftr-299	3271	57	partnerships	partnership	NOUN
ftr-299	3271	58	that	that	PRON
ftr-299	3271	59	exceeded	exceed	VERB
ftr-299	3271	60	“	"	PUNCT
ftr-299	3271	61	the	the	DET
ftr-299	3271	62	correct	correct	ADJ
ftr-299	3271	63	amount	amount	NOUN
ftr-299	3271	64	of	of	ADP
ftr-299	3271	65	such	such	ADJ
ftr-299	3271	66	.	.	PUNCT
ftr-299	3271	67	.	.	PUNCT
ftr-299	3272	1	.	.	PUNCT
ftr-299	3273	1	adjusted	adjust	VERB
ftr-299	3273	2	basis	basis	NOUN
ftr-299	3273	3	.	.	PUNCT
ftr-299	3273	4	”	"	PUNCT
ftr-299	3274	1			PRON
ftr-299	3274	2	justice	justice	PROPN
ftr-299	3274	3	scalia	scalia	PROPN
ftr-299	3274	4	rejected	reject	VERB
ftr-299	3274	5	the	the	DET
ftr-299	3274	6	taxpayer	taxpayer	NOUN
ftr-299	3274	7	’s	’s	PART
ftr-299	3274	8	argument	argument	NOUN
ftr-299	3274	9	that	that	SCONJ
ftr-299	3274	10	the	the	DET
ftr-299	3274	11	valuation	valuation	NOUN
ftr-299	3274	12	misstatement	misstatement	NOUN
ftr-299	3274	13	had	have	AUX
ftr-299	3274	14	to	to	PART
ftr-299	3274	15	be	be	AUX
ftr-299	3274	16	a	a	DET
ftr-299	3274	17	“	"	PUNCT
ftr-299	3274	18	factual	factual	ADJ
ftr-299	3274	19	”	"	PUNCT
ftr-299	3274	20	one	one	NUM
ftr-299	3274	21	that	that	PRON
ftr-299	3274	22	excluded	exclude	VERB
ftr-299	3274	23	threshold	threshold	NOUN
ftr-299	3274	24	legal	legal	ADJ
ftr-299	3274	25	determinations	determination	NOUN
ftr-299	3274	26	,	,	PUNCT
ftr-299	3274	27	and	and	CCONJ
ftr-299	3274	28	held	hold	VERB
ftr-299	3274	29	that	that	SCONJ
ftr-299	3274	30	“	"	PUNCT
ftr-299	3274	31	the	the	DET
ftr-299	3274	32	valuationmisstatement	valuationmisstatement	PROPN
ftr-299	3274	33	penalty	penalty	NOUN
ftr-299	3274	34	encompasses	encompass	VERB
ftr-299	3274	35	legal	legal	ADJ
ftr-299	3274	36	as	as	ADV
ftr-299	3274	37	well	well	ADV
ftr-299	3274	38	as	as	ADP
ftr-299	3274	39	factual	factual	ADJ
ftr-299	3274	40	misstatements	misstatement	NOUN
ftr-299	3274	41	of	of	ADP
ftr-299	3274	42	adjusted	adjusted	ADJ
ftr-299	3274	43	basis	basis	NOUN
ftr-299	3274	44	.	.	PUNCT
ftr-299	3274	45	”	"	PUNCT
ftr-299	3275	1	he	he	PRON
ftr-299	3275	2	noted	note	VERB
ftr-299	3275	3	that	that	SCONJ
ftr-299	3275	4	the	the	DET
ftr-299	3275	5	holding	holding	NOUN
ftr-299	3275	6	did	do	AUX
ftr-299	3275	7	not	not	PART
ftr-299	3275	8	render	render	VERB
ftr-299	3275	9	superfluous	superfluous	ADJ
ftr-299	3275	10	the	the	DET
ftr-299	3275	11	§	§	PROPN
ftr-299	3275	12	6662(b)(6	6662(b)(6	NOUN
ftr-299	3275	13	)	)	PUNCT
ftr-299	3275	14	penalty	penalty	NOUN
ftr-299	3275	15	for	for	ADP
ftr-299	3275	16	transactions	transaction	NOUN
ftr-299	3275	17	lacking	lack	VERB
ftr-299	3275	18	in	in	ADP
ftr-299	3275	19	economic	economic	ADJ
ftr-299	3275	20	substance	substance	NOUN
ftr-299	3275	21	that	that	PRON
ftr-299	3275	22	was	be	AUX
ftr-299	3275	23	enacted	enact	VERB
ftr-299	3275	24	in	in	ADP
ftr-299	3275	25	2010	2010	NUM
ftr-299	3275	26	.	.	PUNCT
ftr-299	3276	1	“	"	PUNCT
ftr-299	3276	2	the	the	DET
ftr-299	3276	3	new	new	ADJ
ftr-299	3276	4	penalty	penalty	NOUN
ftr-299	3276	5	covers	cover	VERB
ftr-299	3276	6	all	all	DET
ftr-299	3276	7	sham	sham	ADJ
ftr-299	3276	8	transactions	transaction	NOUN
ftr-299	3276	9	,	,	PUNCT
ftr-299	3276	10	including	include	VERB
ftr-299	3276	11	those	those	DET
ftr-299	3276	12	382	382	NUM
ftr-299	3276	13	florida	florida	PROPN
ftr-299	3276	14	tax	tax	NOUN
ftr-299	3276	15	review	review	NOUN
ftr-299	3276	16	[	[	X
ftr-299	3276	17	vol	vol	NOUN
ftr-299	3276	18	.	.	PUNCT
ftr-299	3277	1	15:5	15:5	NUM
ftr-299	3277	2	that	that	PRON
ftr-299	3277	3	do	do	AUX
ftr-299	3277	4	not	not	PART
ftr-299	3277	5	cause	cause	VERB
ftr-299	3277	6	the	the	DET
ftr-299	3277	7	taxpayer	taxpayer	NOUN
ftr-299	3277	8	to	to	PART
ftr-299	3277	9	misrepresent	misrepresent	VERB
ftr-299	3277	10	value	value	NOUN
ftr-299	3277	11	or	or	CCONJ
ftr-299	3277	12	basis	basis	NOUN
ftr-299	3277	13	;	;	PUNCT
ftr-299	3277	14	thus	thus	ADV
ftr-299	3277	15	,	,	PUNCT
ftr-299	3277	16	it	it	PRON
ftr-299	3277	17	can	can	AUX
ftr-299	3277	18	apply	apply	VERB
ftr-299	3277	19	in	in	ADP
ftr-299	3277	20	situations	situation	NOUN
ftr-299	3277	21	where	where	SCONJ
ftr-299	3277	22	the	the	DET
ftr-299	3277	23	valuation	valuation	NOUN
ftr-299	3277	24	misstatement	misstatement	NOUN
ftr-299	3277	25	penalty	penalty	NOUN
ftr-299	3277	26	can	can	AUX
ftr-299	3277	27	not	not	PART
ftr-299	3277	28	.	.	PUNCT
ftr-299	3277	29	”	"	PUNCT
ftr-299	3278	1			PRON
ftr-299	3278	2	finally	finally	ADV
ftr-299	3278	3	,	,	PUNCT
ftr-299	3278	4	justice	justice	PROPN
ftr-299	3278	5	scalia	scalia	PROPN
ftr-299	3278	6	went	go	VERB
ftr-299	3278	7	out	out	ADP
ftr-299	3278	8	of	of	ADP
ftr-299	3278	9	his	his	PRON
ftr-299	3278	10	way	way	NOUN
ftr-299	3278	11	to	to	PART
ftr-299	3278	12	trash	trash	VERB
ftr-299	3278	13	the	the	DET
ftr-299	3278	14	taxpayer	taxpayer	NOUN
ftr-299	3278	15	’s	’s	PART
ftr-299	3278	16	reliance	reliance	NOUN
ftr-299	3278	17	on	on	ADP
ftr-299	3278	18	the	the	DET
ftr-299	3278	19	bluebook	bluebook	NOUN
ftr-299	3278	20	for	for	ADP
ftr-299	3278	21	the	the	DET
ftr-299	3278	22	economic	economic	ADJ
ftr-299	3278	23	recovery	recovery	NOUN
ftr-299	3278	24	tax	tax	NOUN
ftr-299	3278	25	act	act	NOUN
ftr-299	3278	26	of	of	ADP
ftr-299	3278	27	1981	1981	NUM
ftr-299	3278	28	,	,	PUNCT
ftr-299	3278	29	which	which	PRON
ftr-299	3278	30	explained	explain	VERB
ftr-299	3278	31	in	in	ADP
ftr-299	3278	32	part	part	NOUN
ftr-299	3278	33	the	the	DET
ftr-299	3278	34	scope	scope	NOUN
ftr-299	3278	35	of	of	ADP
ftr-299	3278	36	the	the	DET
ftr-299	3278	37	valuation	valuation	NOUN
ftr-299	3278	38	misstatement	misstatement	NOUN
ftr-299	3278	39	penalty	penalty	NOUN
ftr-299	3278	40	.	.	PUNCT
ftr-299	3279	1	although	although	SCONJ
ftr-299	3279	2	he	he	PRON
ftr-299	3279	3	found	find	VERB
ftr-299	3279	4	the	the	DET
ftr-299	3279	5	particular	particular	ADJ
ftr-299	3279	6	language	language	NOUN
ftr-299	3279	7	in	in	ADP
ftr-299	3279	8	the	the	DET
ftr-299	3279	9	bluebook	bluebook	NOUN
ftr-299	3279	10	to	to	PART
ftr-299	3279	11	which	which	PRON
ftr-299	3279	12	the	the	DET
ftr-299	3279	13	taxpayer	taxpayer	NOUN
ftr-299	3279	14	had	have	AUX
ftr-299	3279	15	pointed	point	VERB
ftr-299	3279	16	to	to	PART
ftr-299	3279	17	be	be	AUX
ftr-299	3279	18	unpersuasive	unpersuasive	ADJ
ftr-299	3279	19	,	,	PUNCT
ftr-299	3279	20	he	he	PRON
ftr-299	3279	21	generally	generally	ADV
ftr-299	3279	22	disparaged	disparage	VERB
ftr-299	3279	23	reliance	reliance	NOUN
ftr-299	3279	24	on	on	ADP
ftr-299	3279	25	the	the	DET
ftr-299	3279	26	bluebook	bluebook	NOUN
ftr-299	3279	27	for	for	ADP
ftr-299	3279	28	anything	anything	PRON
ftr-299	3279	29	more	more	ADJ
ftr-299	3279	30	than	than	ADP
ftr-299	3279	31	its	its	PRON
ftr-299	3279	32	persuasive	persuasive	ADJ
ftr-299	3279	33	power	power	NOUN
ftr-299	3279	34	.	.	PUNCT
ftr-299	3280	1	blue	blue	ADJ
ftr-299	3280	2	books	book	NOUN
ftr-299	3280	3	are	be	AUX
ftr-299	3280	4	prepared	prepare	VERB
ftr-299	3280	5	by	by	ADP
ftr-299	3280	6	the	the	DET
ftr-299	3280	7	staff	staff	NOUN
ftr-299	3280	8	of	of	ADP
ftr-299	3280	9	the	the	DET
ftr-299	3280	10	joint	joint	ADJ
ftr-299	3280	11	committee	committee	NOUN
ftr-299	3280	12	on	on	ADP
ftr-299	3280	13	taxation	taxation	NOUN
ftr-299	3280	14	as	as	ADP
ftr-299	3280	15	commentaries	commentary	NOUN
ftr-299	3280	16	on	on	ADP
ftr-299	3280	17	recently	recently	ADV
ftr-299	3280	18	passed	pass	VERB
ftr-299	3280	19	tax	tax	NOUN
ftr-299	3280	20	laws	law	NOUN
ftr-299	3280	21	.	.	PUNCT
ftr-299	3281	1	they	they	PRON
ftr-299	3281	2	are	be	AUX
ftr-299	3281	3	“	"	PUNCT
ftr-299	3281	4	written	write	VERB
ftr-299	3281	5	after	after	ADP
ftr-299	3281	6	passage	passage	NOUN
ftr-299	3281	7	of	of	ADP
ftr-299	3281	8	the	the	DET
ftr-299	3281	9	legislation	legislation	NOUN
ftr-299	3281	10	and	and	CCONJ
ftr-299	3281	11	therefore	therefore	ADV
ftr-299	3281	12	d[o	d[o	ADJ
ftr-299	3281	13	]	]	PUNCT
ftr-299	3281	14	not	not	PART
ftr-299	3281	15	inform	inform	VERB
ftr-299	3281	16	the	the	DET
ftr-299	3281	17	decisions	decision	NOUN
ftr-299	3281	18	of	of	ADP
ftr-299	3281	19	the	the	DET
ftr-299	3281	20	members	member	NOUN
ftr-299	3281	21	of	of	ADP
ftr-299	3281	22	congress	congress	PROPN
ftr-299	3281	23	who	who	PRON
ftr-299	3281	24	vot[e	vot[e	PROPN
ftr-299	3281	25	]	]	PUNCT
ftr-299	3281	26	in	in	ADP
ftr-299	3281	27	favor	favor	NOUN
ftr-299	3281	28	of	of	ADP
ftr-299	3281	29	the	the	DET
ftr-299	3281	30	[	[	X
ftr-299	3281	31	law	law	NOUN
ftr-299	3281	32	]	]	PUNCT
ftr-299	3281	33	.	.	PUNCT
ftr-299	3281	34	”	"	PUNCT
ftr-299	3282	1	flood	flood	PROPN
ftr-299	3282	2	v.	v.	PROPN
ftr-299	3282	3	united	united	PROPN
ftr-299	3282	4	states	states	PROPN
ftr-299	3282	5	,	,	PUNCT
ftr-299	3282	6	33	33	NUM
ftr-299	3282	7	f.3d	f.3d	NUM
ftr-299	3282	8	1174	1174	NUM
ftr-299	3282	9	,	,	PUNCT
ftr-299	3282	10	1178	1178	NUM
ftr-299	3282	11	(	(	PUNCT
ftr-299	3282	12	ca9	ca9	NOUN
ftr-299	3282	13	1994	1994	NUM
ftr-299	3282	14	)	)	PUNCT
ftr-299	3282	15	.	.	PUNCT
ftr-299	3283	1	we	we	PRON
ftr-299	3283	2	have	have	AUX
ftr-299	3283	3	held	hold	VERB
ftr-299	3283	4	that	that	SCONJ
ftr-299	3283	5	such	such	ADJ
ftr-299	3283	6	“	"	PUNCT
ftr-299	3283	7	[	[	PUNCT
ftr-299	3283	8	p]ost	p]ost	ADJ
ftr-299	3283	9	-	-	PUNCT
ftr-299	3283	10	enactment	enactment	NOUN
ftr-299	3283	11	legislative	legislative	ADJ
ftr-299	3283	12	history	history	NOUN
ftr-299	3283	13	(	(	PUNCT
ftr-299	3283	14	a	a	DET
ftr-299	3283	15	contradiction	contradiction	NOUN
ftr-299	3283	16	in	in	ADP
ftr-299	3283	17	terms	term	NOUN
ftr-299	3283	18	)	)	PUNCT
ftr-299	3283	19	is	be	AUX
ftr-299	3283	20	not	not	PART
ftr-299	3283	21	a	a	DET
ftr-299	3283	22	legitimate	legitimate	ADJ
ftr-299	3283	23	tool	tool	NOUN
ftr-299	3283	24	of	of	ADP
ftr-299	3283	25	statutory	statutory	ADJ
ftr-299	3283	26	interpretation	interpretation	NOUN
ftr-299	3283	27	.	.	PUNCT
ftr-299	3283	28	”	"	PUNCT
ftr-299	3284	1	bruesewitz	bruesewitz	PROPN
ftr-299	3284	2	v.	v.	ADP
ftr-299	3284	3	wyeth	wyeth	PROPN
ftr-299	3284	4	llc	llc	PROPN
ftr-299	3284	5	,	,	PUNCT
ftr-299	3284	6	562	562	NUM
ftr-299	3284	7	u.	u.	NOUN
ftr-299	3284	8	s.	s.	PROPN
ftr-299	3285	1	_	_	PUNCT
ftr-299	3286	1	_	_	PUNCT
ftr-299	3287	1	_	_	PUNCT
ftr-299	3287	2	,	,	PUNCT
ftr-299	3288	1	_	_	PUNCT
ftr-299	3289	1	_	_	PUNCT
ftr-299	3290	1	_	_	PUNCT
ftr-299	3290	2	(	(	PUNCT
ftr-299	3290	3	2011	2011	NUM
ftr-299	3290	4	)	)	PUNCT
ftr-299	3290	5	(	(	PUNCT
ftr-299	3290	6	slip	slip	VERB
ftr-299	3290	7	op	op	NOUN
ftr-299	3290	8	.	.	PUNCT
ftr-299	3291	1	at	at	ADP
ftr-299	3291	2	17	17	NUM
ftr-299	3291	3	-	-	SYM
ftr-299	3291	4	18	18	NUM
ftr-299	3291	5	)	)	PUNCT
ftr-299	3291	6	;	;	PUNCT
ftr-299	3291	7	accord	accord	NOUN
ftr-299	3291	8	,	,	PUNCT
ftr-299	3291	9	federal	federal	ADJ
ftr-299	3291	10	nat	nat	PROPN
ftr-299	3291	11	.	.	PUNCT
ftr-299	3292	1	mortgage	mortgage	PROPN
ftr-299	3292	2	assn	assn	PROPN
ftr-299	3292	3	.	.	PUNCT
ftr-299	3293	1	v.	v.	PROPN
ftr-299	3293	2	united	united	PROPN
ftr-299	3293	3	states	states	PROPN
ftr-299	3293	4	,	,	PUNCT
ftr-299	3293	5	379	379	NUM
ftr-299	3293	6	f.3d	f.3d	NUM
ftr-299	3293	7	1303	1303	NUM
ftr-299	3293	8	,	,	PUNCT
ftr-299	3293	9	1309	1309	NUM
ftr-299	3293	10	(	(	PUNCT
ftr-299	3293	11	ca	can	AUX
ftr-299	3293	12	fed	feed	VERB
ftr-299	3293	13	.	.	PUNCT
ftr-299	3293	14	2004	2004	NUM
ftr-299	3293	15	)	)	PUNCT
ftr-299	3294	1	(	(	PUNCT
ftr-299	3294	2	dismissing	dismiss	VERB
ftr-299	3294	3	blue	blue	ADJ
ftr-299	3294	4	book	book	NOUN
ftr-299	3294	5	as	as	ADP
ftr-299	3294	6	“	"	PUNCT
ftr-299	3294	7	a	a	DET
ftr-299	3294	8	post	post	ADJ
ftr-299	3294	9	-	-	ADJ
ftr-299	3294	10	enactment	enactment	ADJ
ftr-299	3294	11	explanation	explanation	NOUN
ftr-299	3294	12	”	"	PUNCT
ftr-299	3294	13	)	)	PUNCT
ftr-299	3294	14	.	.	PUNCT
ftr-299	3295	1	while	while	SCONJ
ftr-299	3295	2	we	we	PRON
ftr-299	3295	3	have	have	AUX
ftr-299	3295	4	relied	rely	VERB
ftr-299	3295	5	on	on	ADP
ftr-299	3295	6	similar	similar	ADJ
ftr-299	3295	7	documents	document	NOUN
ftr-299	3295	8	in	in	ADP
ftr-299	3295	9	the	the	DET
ftr-299	3295	10	past	past	NOUN
ftr-299	3295	11	,	,	PUNCT
ftr-299	3295	12	see	see	VERB
ftr-299	3295	13	fpc	fpc	PROPN
ftr-299	3295	14	v.	v.	ADP
ftr-299	3295	15	memphis	memphis	PROPN
ftr-299	3295	16	light	light	ADJ
ftr-299	3295	17	,	,	PUNCT
ftr-299	3295	18	gas	gas	NOUN
ftr-299	3295	19	&	&	CCONJ
ftr-299	3295	20	water	water	PROPN
ftr-299	3295	21	div	div	PROPN
ftr-299	3295	22	.	.	PROPN
ftr-299	3295	23	,	,	PUNCT
ftr-299	3295	24	411	411	NUM
ftr-299	3295	25	u.s	u.s	PROPN
ftr-299	3295	26	.	.	PROPN
ftr-299	3295	27	458	458	NUM
ftr-299	3295	28	,	,	PUNCT
ftr-299	3295	29	471	471	NUM
ftr-299	3295	30	-	-	SYM
ftr-299	3295	31	472	472	NUM
ftr-299	3295	32	(	(	PUNCT
ftr-299	3295	33	1973	1973	NUM
ftr-299	3295	34	)	)	PUNCT
ftr-299	3295	35	,	,	PUNCT
ftr-299	3295	36	our	our	PRON
ftr-299	3295	37	more	more	ADV
ftr-299	3295	38	recent	recent	ADJ
ftr-299	3295	39	precedents	precedent	NOUN
ftr-299	3295	40	disapprove	disapprove	VERB
ftr-299	3295	41	of	of	ADP
ftr-299	3295	42	that	that	DET
ftr-299	3295	43	practice	practice	NOUN
ftr-299	3295	44	.	.	PUNCT
ftr-299	3296	1	of	of	ADP
ftr-299	3296	2	course	course	ADV
ftr-299	3296	3	the	the	DET
ftr-299	3296	4	blue	blue	ADJ
ftr-299	3296	5	book	book	NOUN
ftr-299	3296	6	,	,	PUNCT
ftr-299	3296	7	like	like	ADP
ftr-299	3296	8	a	a	DET
ftr-299	3296	9	law	law	NOUN
ftr-299	3296	10	review	review	NOUN
ftr-299	3296	11	article	article	NOUN
ftr-299	3296	12	,	,	PUNCT
ftr-299	3296	13	may	may	AUX
ftr-299	3296	14	be	be	AUX
ftr-299	3296	15	relevant	relevant	ADJ
ftr-299	3296	16	to	to	ADP
ftr-299	3296	17	the	the	DET
ftr-299	3296	18	extent	extent	NOUN
ftr-299	3296	19	it	it	PRON
ftr-299	3296	20	is	be	AUX
ftr-299	3296	21	persuasive	persuasive	ADJ
ftr-299	3296	22	.	.	PUNCT
ftr-299	3297	1	but	but	CCONJ
ftr-299	3297	2	the	the	DET
ftr-299	3297	3	passage	passage	NOUN
ftr-299	3297	4	at	at	ADP
ftr-299	3297	5	issue	issue	NOUN
ftr-299	3297	6	here	here	ADV
ftr-299	3297	7	does	do	AUX
ftr-299	3297	8	not	not	PART
ftr-299	3297	9	persuade	persuade	VERB
ftr-299	3297	10	.	.	PUNCT
ftr-299	3298	1	it	it	PRON
ftr-299	3298	2	concerns	concern	VERB
ftr-299	3298	3	a	a	DET
ftr-299	3298	4	situation	situation	NOUN
ftr-299	3298	5	quite	quite	ADV
ftr-299	3298	6	different	different	ADJ
ftr-299	3298	7	from	from	ADP
ftr-299	3298	8	the	the	DET
ftr-299	3298	9	one	one	NOUN
ftr-299	3298	10	we	we	PRON
ftr-299	3298	11	confront	confront	VERB
ftr-299	3298	12	:	:	PUNCT
ftr-299	3298	13	two	two	NUM
ftr-299	3298	14	separate	separate	ADJ
ftr-299	3298	15	,	,	PUNCT
ftr-299	3298	16	non	non	ADJ
ftr-299	3298	17	overlapping	overlap	VERB
ftr-299	3298	18	underpayments	underpayment	NOUN
ftr-299	3298	19	,	,	PUNCT
ftr-299	3298	20	only	only	ADV
ftr-299	3298	21	one	one	NUM
ftr-299	3298	22	of	of	ADP
ftr-299	3298	23	which	which	PRON
ftr-299	3298	24	is	be	AUX
ftr-299	3298	25	attributable	attributable	ADJ
ftr-299	3298	26	to	to	ADP
ftr-299	3298	27	a	a	DET
ftr-299	3298	28	valuation	valuation	NOUN
ftr-299	3298	29	misstatement	misstatement	NOUN
ftr-299	3298	30	.	.	PUNCT
ftr-299	3299	1			X
ftr-299	3300	1	this	this	DET
ftr-299	3300	2	discussion	discussion	NOUN
ftr-299	3300	3	of	of	ADP
ftr-299	3300	4	the	the	DET
ftr-299	3300	5	bluebook	bluebook	NOUN
ftr-299	3300	6	in	in	ADP
ftr-299	3300	7	the	the	DET
ftr-299	3300	8	text	text	NOUN
ftr-299	3300	9	of	of	ADP
ftr-299	3300	10	the	the	DET
ftr-299	3300	11	opinion	opinion	NOUN
ftr-299	3300	12	is	be	AUX
ftr-299	3300	13	particularly	particularly	ADV
ftr-299	3300	14	notable	notable	ADJ
ftr-299	3300	15	because	because	SCONJ
ftr-299	3300	16	justice	justice	PROPN
ftr-299	3300	17	scalia	scalia	PROPN
ftr-299	3300	18	dismissed	dismiss	VERB
ftr-299	3300	19	in	in	ADP
ftr-299	3300	20	a	a	DET
ftr-299	3300	21	footnote	footnote	NOUN
ftr-299	3300	22	the	the	DET
ftr-299	3300	23	taxpayer	taxpayer	NOUN
ftr-299	3300	24	’s	’s	PART
ftr-299	3300	25	arguments	argument	NOUN
ftr-299	3300	26	based	base	VERB
ftr-299	3300	27	on	on	ADP
ftr-299	3300	28	legislative	legislative	ADJ
ftr-299	3300	29	history	history	NOUN
ftr-299	3300	30	.	.	PUNCT
ftr-299	3301	1	“	"	PUNCT
ftr-299	3301	2	whether	whether	SCONJ
ftr-299	3301	3	or	or	CCONJ
ftr-299	3301	4	not	not	PART
ftr-299	3301	5	legislative	legislative	ADJ
ftr-299	3301	6	history	history	NOUN
ftr-299	3301	7	is	be	AUX
ftr-299	3301	8	ever	ever	ADV
ftr-299	3301	9	relevant	relevant	ADJ
ftr-299	3301	10	,	,	PUNCT
ftr-299	3301	11	it	it	PRON
ftr-299	3301	12	need	need	AUX
ftr-299	3301	13	not	not	PART
ftr-299	3301	14	be	be	AUX
ftr-299	3301	15	consulted	consult	VERB
ftr-299	3301	16	when	when	SCONJ
ftr-299	3301	17	,	,	PUNCT
ftr-299	3301	18	as	as	ADP
ftr-299	3301	19	here	here	ADV
ftr-299	3301	20	,	,	PUNCT
ftr-299	3301	21	the	the	DET
ftr-299	3301	22	statutory	statutory	ADJ
ftr-299	3301	23	text	text	NOUN
ftr-299	3301	24	is	be	AUX
ftr-299	3301	25	unambiguous	unambiguous	ADJ
ftr-299	3301	26	.	.	PUNCT
ftr-299	3301	27	”	"	PUNCT
ftr-299	3302	1	3	3	NUM
ftr-299	3302	2	.	.	X
ftr-299	3302	3	a	a	DET
ftr-299	3302	4	total	total	ADJ
ftr-299	3302	5	loss	loss	NOUN
ftr-299	3302	6	for	for	ADP
ftr-299	3302	7	this	this	DET
ftr-299	3302	8	taxpayer	taxpayer	NOUN
ftr-299	3302	9	was	be	AUX
ftr-299	3302	10	in	in	ADP
ftr-299	3302	11	the	the	DET
ftr-299	3302	12	cards	card	NOUN
ftr-299	3302	13	.	.	PUNCT
ftr-299	3303	1	kerman	kerman	PROPN
ftr-299	3303	2	v.	v.	PROPN
ftr-299	3303	3	commissioner	commissioner	PROPN
ftr-299	3303	4	,	,	PUNCT
ftr-299	3303	5	713	713	NUM
ftr-299	3303	6	f.3d	f.3d	NUM
ftr-299	3303	7	849	849	NUM
ftr-299	3303	8	(	(	PUNCT
ftr-299	3303	9	6th	6th	ADJ
ftr-299	3303	10	cir	cir	NOUN
ftr-299	3303	11	.	.	PUNCT
ftr-299	3304	1	4/8/13	4/8/13	NUM
ftr-299	3304	2	)	)	PUNCT
ftr-299	3304	3	,	,	PUNCT
ftr-299	3304	4	cert	cert	PROPN
ftr-299	3304	5	.	.	PUNCT
ftr-299	3305	1	denied	deny	VERB
ftr-299	3305	2	,	,	PUNCT
ftr-299	3305	3	2014	2014	NUM
ftr-299	3305	4	wl	wl	NOUN
ftr-299	3305	5	102428	102428	NUM
ftr-299	3305	6	,	,	PUNCT
ftr-299	3305	7	(	(	PUNCT
ftr-299	3305	8	1/13/14	1/13/14	NUM
ftr-299	3305	9	)	)	PUNCT
ftr-299	3305	10	.	.	PUNCT
ftr-299	3306	1	the	the	DET
ftr-299	3306	2	sixth	sixth	ADJ
ftr-299	3306	3	circuit	circuit	NOUN
ftr-299	3306	4	(	(	PUNCT
ftr-299	3306	5	judge	judge	PROPN
ftr-299	3306	6	ludington	ludington	PROPN
ftr-299	3306	7	)	)	PUNCT
ftr-299	3306	8	decided	decide	VERB
ftr-299	3306	9	the	the	DET
ftr-299	3306	10	substantive	substantive	ADJ
ftr-299	3306	11	issues	issue	NOUN
ftr-299	3306	12	in	in	ADP
ftr-299	3306	13	favor	favor	NOUN
ftr-299	3306	14	of	of	ADP
ftr-299	3306	15	the	the	DET
ftr-299	3306	16	government	government	NOUN
ftr-299	3306	17	,	,	PUNCT
ftr-299	3306	18	and	and	CCONJ
ftr-299	3306	19	the	the	DET
ftr-299	3306	20	40	40	NUM
ftr-299	3306	21	percent	percent	NOUN
ftr-299	3306	22	valuation	valuation	NOUN
ftr-299	3306	23	overstatement	overstatement	ADJ
ftr-299	3306	24	penalty	penalty	NOUN
ftr-299	3306	25	was	be	AUX
ftr-299	3306	26	applied	apply	VERB
ftr-299	3306	27	.	.	PUNCT
ftr-299	3307	1	2014	2014	NUM
ftr-299	3307	2	]	]	PUNCT
ftr-299	3307	3	recent	recent	ADJ
ftr-299	3307	4	developments	development	NOUN
ftr-299	3307	5	in	in	ADP
ftr-299	3307	6	federal	federal	ADJ
ftr-299	3307	7	income	income	NOUN
ftr-299	3307	8	taxation	taxation	NOUN
ftr-299	3307	9	383	383	NUM
ftr-299	3307	10	4	4	NUM
ftr-299	3307	11	.	.	PUNCT
ftr-299	3308	1	even	even	ADV
ftr-299	3308	2	if	if	SCONJ
ftr-299	3308	3	krause	krause	NOUN
ftr-299	3308	4	is	be	AUX
ftr-299	3308	5	sour	sour	ADJ
ftr-299	3308	6	,	,	PUNCT
ftr-299	3308	7	partners	partner	NOUN
ftr-299	3308	8	are	be	AUX
ftr-299	3308	9	still	still	ADV
ftr-299	3308	10	liable	liable	ADJ
ftr-299	3308	11	for	for	ADP
ftr-299	3308	12	increased	increase	VERB
ftr-299	3308	13	interest	interest	NOUN
ftr-299	3308	14	on	on	ADP
ftr-299	3308	15	substantial	substantial	ADJ
ftr-299	3308	16	underpayments	underpayment	NOUN
ftr-299	3308	17	attributable	attributable	ADJ
ftr-299	3308	18	to	to	ADP
ftr-299	3308	19	tax	tax	NOUN
ftr-299	3308	20	motivated	motivated	ADJ
ftr-299	3308	21	transactions	transaction	NOUN
ftr-299	3308	22	.	.	PUNCT
ftr-299	3309	1	bush	bush	PROPN
ftr-299	3309	2	v.	v.	PROPN
ftr-299	3309	3	united	united	PROPN
ftr-299	3309	4	states	states	PROPN
ftr-299	3309	5	,	,	PUNCT
ftr-299	3309	6	717	717	NUM
ftr-299	3309	7	f.3d	f.3d	NUM
ftr-299	3309	8	920	920	NUM
ftr-299	3309	9	(	(	PUNCT
ftr-299	3309	10	fed	fed	PROPN
ftr-299	3309	11	.	.	PUNCT
ftr-299	3309	12	cir	cir	PROPN
ftr-299	3309	13	.	.	PUNCT
ftr-299	3310	1	5/30/13	5/30/13	NUM
ftr-299	3310	2	)	)	PUNCT
ftr-299	3310	3	.	.	PUNCT
ftr-299	3311	1	in	in	ADP
ftr-299	3311	2	an	an	DET
ftr-299	3311	3	opinion	opinion	NOUN
ftr-299	3311	4	by	by	ADP
ftr-299	3311	5	judge	judge	PROPN
ftr-299	3311	6	newman	newman	PROPN
ftr-299	3311	7	,	,	PUNCT
ftr-299	3311	8	the	the	DET
ftr-299	3311	9	court	court	NOUN
ftr-299	3311	10	of	of	ADP
ftr-299	3311	11	appeals	appeal	NOUN
ftr-299	3311	12	affirmed	affirm	VERB
ftr-299	3311	13	the	the	DET
ftr-299	3311	14	court	court	NOUN
ftr-299	3311	15	of	of	ADP
ftr-299	3311	16	federal	federal	ADJ
ftr-299	3311	17	claims	claim	NOUN
ftr-299	3311	18	,	,	PUNCT
ftr-299	3311	19	which	which	PRON
ftr-299	3311	20	dismissed	dismiss	VERB
ftr-299	3311	21	the	the	DET
ftr-299	3311	22	suit	suit	NOUN
ftr-299	3311	23	under	under	ADP
ftr-299	3311	24	§	§	PROPN
ftr-299	3311	25	7422(h	7422(h	NUM
ftr-299	3311	26	)	)	PUNCT
ftr-299	3311	27	on	on	ADP
ftr-299	3311	28	the	the	DET
ftr-299	3311	29	basis	basis	NOUN
ftr-299	3311	30	that	that	SCONJ
ftr-299	3311	31	it	it	PRON
ftr-299	3311	32	lacked	lack	VERB
ftr-299	3311	33	jurisdiction	jurisdiction	NOUN
ftr-299	3311	34	under	under	ADP
ftr-299	3311	35	the	the	DET
ftr-299	3311	36	tefra	tefra	ADJ
ftr-299	3311	37	audit	audit	NOUN
ftr-299	3311	38	rules	rule	NOUN
ftr-299	3311	39	.	.	PUNCT
ftr-299	3312	1	bush	bush	PROPN
ftr-299	3312	2	v.	v.	PROPN
ftr-299	3312	3	united	united	PROPN
ftr-299	3312	4	states	states	PROPN
ftr-299	3312	5	,	,	PUNCT
ftr-299	3312	6	101	101	NUM
ftr-299	3312	7	fed	fed	PROPN
ftr-299	3312	8	.	.	PUNCT
ftr-299	3313	1	cl	cl	NOUN
ftr-299	3313	2	.	.	PUNCT
ftr-299	3314	1	791	791	NUM
ftr-299	3314	2	(	(	PUNCT
ftr-299	3314	3	11/14/11	11/14/11	NUM
ftr-299	3314	4	)	)	PUNCT
ftr-299	3314	5	.	.	PUNCT
ftr-299	3315	1	the	the	DET
ftr-299	3315	2	taxpayers	taxpayer	NOUN
ftr-299	3315	3	,	,	PUNCT
ftr-299	3315	4	who	who	PRON
ftr-299	3315	5	were	be	AUX
ftr-299	3315	6	partners	partner	NOUN
ftr-299	3315	7	of	of	ADP
ftr-299	3315	8	the	the	DET
ftr-299	3315	9	denver	denver	PROPN
ftr-299	3315	10	-	-	PUNCT
ftr-299	3315	11	based	base	VERB
ftr-299	3315	12	dillon	dillon	PROPN
ftr-299	3315	13	oil	oil	PROPN
ftr-299	3315	14	technology	technology	PROPN
ftr-299	3315	15	partnership	partnership	NOUN
ftr-299	3315	16	,	,	PUNCT
ftr-299	3315	17	challenged	challenge	VERB
ftr-299	3315	18	the	the	DET
ftr-299	3315	19	irs	irs	PROPN
ftr-299	3315	20	’s	’s	PART
ftr-299	3315	21	assessment	assessment	NOUN
ftr-299	3315	22	of	of	ADP
ftr-299	3315	23	enhanced	enhanced	ADJ
ftr-299	3315	24	interest	interest	NOUN
ftr-299	3315	25	for	for	ADP
ftr-299	3315	26	tax	tax	NOUN
ftr-299	3315	27	years	year	NOUN
ftr-299	3315	28	1983	1983	NUM
ftr-299	3315	29	and	and	CCONJ
ftr-299	3315	30	1984	1984	NUM
ftr-299	3315	31	pursuant	pursuant	NOUN
ftr-299	3315	32	to	to	ADP
ftr-299	3315	33	former	former	ADJ
ftr-299	3315	34	§	§	PROPN
ftr-299	3315	35	6621(c	6621(c	NOUN
ftr-299	3315	36	)	)	PUNCT
ftr-299	3315	37	.	.	PUNCT
ftr-299	3316	1	former	former	ADJ
ftr-299	3316	2	§	§	PROPN
ftr-299	3316	3	6621(c	6621(c	NOUN
ftr-299	3316	4	)	)	PUNCT
ftr-299	3316	5	imposed	impose	VERB
ftr-299	3316	6	an	an	DET
ftr-299	3316	7	increased	increase	VERB
ftr-299	3316	8	rate	rate	NOUN
ftr-299	3316	9	of	of	ADP
ftr-299	3316	10	interest	interest	NOUN
ftr-299	3316	11	“	"	PUNCT
ftr-299	3316	12	with	with	ADP
ftr-299	3316	13	respect	respect	NOUN
ftr-299	3316	14	to	to	ADP
ftr-299	3316	15	any	any	DET
ftr-299	3316	16	substantial	substantial	ADJ
ftr-299	3316	17	underpayment	underpayment	ADJ
ftr-299	3316	18	attributable	attributable	ADJ
ftr-299	3316	19	to	to	ADP
ftr-299	3316	20	tax	tax	NOUN
ftr-299	3316	21	motivated	motivated	ADJ
ftr-299	3316	22	transactions	transaction	NOUN
ftr-299	3316	23	.	.	PUNCT
ftr-299	3316	24	”	"	PUNCT
ftr-299	3317	1	the	the	DET
ftr-299	3317	2	irs	irs	PROPN
ftr-299	3317	3	had	have	AUX
ftr-299	3317	4	issued	issue	VERB
ftr-299	3317	5	fpaas	fpaas	NOUN
ftr-299	3317	6	to	to	ADP
ftr-299	3317	7	dillon	dillon	PROPN
ftr-299	3317	8	oil	oil	NOUN
ftr-299	3317	9	for	for	ADP
ftr-299	3317	10	tax	tax	NOUN
ftr-299	3317	11	years	year	NOUN
ftr-299	3317	12	1983	1983	NUM
ftr-299	3317	13	and	and	CCONJ
ftr-299	3317	14	1984	1984	NUM
ftr-299	3317	15	and	and	CCONJ
ftr-299	3317	16	to	to	ADP
ftr-299	3317	17	other	other	ADJ
ftr-299	3317	18	similarly	similarly	ADV
ftr-299	3317	19	situated	situate	VERB
ftr-299	3317	20	denver	denver	PROPN
ftr-299	3317	21	-	-	PUNCT
ftr-299	3317	22	based	base	VERB
ftr-299	3317	23	partnerships	partnership	NOUN
ftr-299	3317	24	disallowing	disallow	VERB
ftr-299	3317	25	losses	loss	NOUN
ftr-299	3317	26	of	of	ADP
ftr-299	3317	27	the	the	DET
ftr-299	3317	28	partnerships	partnership	NOUN
ftr-299	3317	29	.	.	PUNCT
ftr-299	3318	1	dillon	dillon	PROPN
ftr-299	3318	2	oil	oil	PROPN
ftr-299	3318	3	and	and	CCONJ
ftr-299	3318	4	the	the	DET
ftr-299	3318	5	other	other	ADJ
ftr-299	3318	6	partnerships	partnership	NOUN
ftr-299	3318	7	filed	file	VERB
ftr-299	3318	8	petitions	petition	NOUN
ftr-299	3318	9	in	in	ADP
ftr-299	3318	10	the	the	DET
ftr-299	3318	11	tax	tax	NOUN
ftr-299	3318	12	court	court	NOUN
ftr-299	3318	13	.	.	PUNCT
ftr-299	3319	1	the	the	DET
ftr-299	3319	2	tax	tax	NOUN
ftr-299	3319	3	court	court	NOUN
ftr-299	3319	4	proceedings	proceeding	NOUN
ftr-299	3319	5	were	be	AUX
ftr-299	3319	6	stayed	stay	VERB
ftr-299	3319	7	pending	pende	VERB
ftr-299	3319	8	resolution	resolution	NOUN
ftr-299	3319	9	of	of	ADP
ftr-299	3319	10	krause	krause	PROPN
ftr-299	3319	11	v.	v.	PROPN
ftr-299	3319	12	commissioner	commissioner	PROPN
ftr-299	3319	13	,	,	PUNCT
ftr-299	3319	14	99	99	NUM
ftr-299	3319	15	t.c	t.c	PROPN
ftr-299	3319	16	.	.	PROPN
ftr-299	3319	17	132	132	NUM
ftr-299	3319	18	(	(	PUNCT
ftr-299	3319	19	1992	1992	NUM
ftr-299	3319	20	)	)	PUNCT
ftr-299	3319	21	,	,	PUNCT
ftr-299	3319	22	which	which	PRON
ftr-299	3319	23	was	be	AUX
ftr-299	3319	24	a	a	DET
ftr-299	3319	25	test	test	NOUN
ftr-299	3319	26	case	case	NOUN
ftr-299	3319	27	for	for	ADP
ftr-299	3319	28	over	over	ADP
ftr-299	3319	29	2,000	2,000	NUM
ftr-299	3319	30	related	relate	VERB
ftr-299	3319	31	cases	case	NOUN
ftr-299	3319	32	.	.	PUNCT
ftr-299	3320	1	in	in	ADP
ftr-299	3320	2	krause	krause	NOUN
ftr-299	3320	3	,	,	PUNCT
ftr-299	3320	4	the	the	DET
ftr-299	3320	5	tax	tax	NOUN
ftr-299	3320	6	court	court	NOUN
ftr-299	3320	7	disallowed	disallow	VERB
ftr-299	3320	8	losses	loss	NOUN
ftr-299	3320	9	of	of	ADP
ftr-299	3320	10	the	the	DET
ftr-299	3320	11	partnerships	partnership	NOUN
ftr-299	3320	12	under	under	ADP
ftr-299	3320	13	§	§	PROPN
ftr-299	3320	14	183	183	NUM
ftr-299	3320	15	because	because	SCONJ
ftr-299	3320	16	the	the	DET
ftr-299	3320	17	partnerships	partnership	NOUN
ftr-299	3320	18	’	'	PUNCT
ftr-299	3320	19	activities	activity	NOUN
ftr-299	3320	20	lacked	lack	VERB
ftr-299	3320	21	profit	profit	NOUN
ftr-299	3320	22	objectives	objective	NOUN
ftr-299	3320	23	and	and	CCONJ
ftr-299	3320	24	upheld	uphold	VERB
ftr-299	3320	25	the	the	DET
ftr-299	3320	26	imposition	imposition	NOUN
ftr-299	3320	27	of	of	ADP
ftr-299	3320	28	increased	increase	VERB
ftr-299	3320	29	interest	interest	NOUN
ftr-299	3320	30	under	under	ADP
ftr-299	3320	31	former	former	ADJ
ftr-299	3320	32	§	§	PROPN
ftr-299	3320	33	6621(c	6621(c	NOUN
ftr-299	3320	34	)	)	PUNCT
ftr-299	3320	35	.	.	PUNCT
ftr-299	3321	1	after	after	ADP
ftr-299	3321	2	the	the	DET
ftr-299	3321	3	krause	krause	NOUN
ftr-299	3321	4	decision	decision	NOUN
ftr-299	3321	5	,	,	PUNCT
ftr-299	3321	6	several	several	ADJ
ftr-299	3321	7	partnerships	partnership	NOUN
ftr-299	3321	8	in	in	ADP
ftr-299	3321	9	the	the	DET
ftr-299	3321	10	tax	tax	NOUN
ftr-299	3321	11	court	court	NOUN
ftr-299	3321	12	proceeding	proceeding	NOUN
ftr-299	3321	13	involving	involve	VERB
ftr-299	3321	14	dillon	dillon	PROPN
ftr-299	3321	15	oil	oil	NOUN
ftr-299	3321	16	moved	move	VERB
ftr-299	3321	17	to	to	PART
ftr-299	3321	18	compel	compel	VERB
ftr-299	3321	19	the	the	DET
ftr-299	3321	20	irs	irs	PROPN
ftr-299	3321	21	to	to	PART
ftr-299	3321	22	settle	settle	VERB
ftr-299	3321	23	based	base	VERB
ftr-299	3321	24	on	on	ADP
ftr-299	3321	25	terms	term	NOUN
ftr-299	3321	26	to	to	PART
ftr-299	3321	27	which	which	PRON
ftr-299	3321	28	the	the	DET
ftr-299	3321	29	irs	irs	PROPN
ftr-299	3321	30	had	have	AUX
ftr-299	3321	31	agreed	agree	VERB
ftr-299	3321	32	in	in	ADP
ftr-299	3321	33	some	some	DET
ftr-299	3321	34	cases	case	NOUN
ftr-299	3321	35	prior	prior	ADV
ftr-299	3321	36	to	to	ADP
ftr-299	3321	37	the	the	DET
ftr-299	3321	38	krause	krause	NOUN
ftr-299	3321	39	decision	decision	NOUN
ftr-299	3321	40	.	.	PUNCT
ftr-299	3322	1	these	these	DET
ftr-299	3322	2	terms	term	NOUN
ftr-299	3322	3	allowed	allow	VERB
ftr-299	3322	4	the	the	DET
ftr-299	3322	5	partnerships	partnership	NOUN
ftr-299	3322	6	to	to	PART
ftr-299	3322	7	take	take	VERB
ftr-299	3322	8	deductions	deduction	NOUN
ftr-299	3322	9	up	up	ADP
ftr-299	3322	10	to	to	ADP
ftr-299	3322	11	the	the	DET
ftr-299	3322	12	amount	amount	NOUN
ftr-299	3322	13	of	of	ADP
ftr-299	3322	14	cash	cash	NOUN
ftr-299	3322	15	invested	invest	VERB
ftr-299	3322	16	and	and	CCONJ
ftr-299	3322	17	imposed	impose	VERB
ftr-299	3322	18	no	no	DET
ftr-299	3322	19	penalties	penalty	NOUN
ftr-299	3322	20	other	other	ADJ
ftr-299	3322	21	than	than	ADP
ftr-299	3322	22	increased	increase	VERB
ftr-299	3322	23	interest	interest	NOUN
ftr-299	3322	24	under	under	ADP
ftr-299	3322	25	former	former	ADJ
ftr-299	3322	26	§	§	PROPN
ftr-299	3322	27	6621(c	6621(c	NOUN
ftr-299	3322	28	)	)	PUNCT
ftr-299	3322	29	(	(	PUNCT
ftr-299	3322	30	or	or	CCONJ
ftr-299	3322	31	its	its	PRON
ftr-299	3322	32	predecessor	predecessor	NOUN
ftr-299	3322	33	provision	provision	NOUN
ftr-299	3322	34	)	)	PUNCT
ftr-299	3322	35	.	.	PUNCT
ftr-299	3323	1	(	(	PUNCT
ftr-299	3323	2	after	after	ADP
ftr-299	3323	3	krause	krause	NOUN
ftr-299	3323	4	,	,	PUNCT
ftr-299	3323	5	the	the	DET
ftr-299	3323	6	irs	irs	PROPN
ftr-299	3323	7	settled	settle	VERB
ftr-299	3323	8	by	by	ADP
ftr-299	3323	9	disallowing	disallow	VERB
ftr-299	3323	10	all	all	DET
ftr-299	3323	11	deductions	deduction	NOUN
ftr-299	3323	12	and	and	CCONJ
ftr-299	3323	13	imposing	impose	VERB
ftr-299	3323	14	increased	increased	ADJ
ftr-299	3323	15	interest	interest	NOUN
ftr-299	3323	16	.	.	PUNCT
ftr-299	3323	17	)	)	PUNCT
ftr-299	3324	1	the	the	DET
ftr-299	3324	2	tax	tax	NOUN
ftr-299	3324	3	court	court	NOUN
ftr-299	3324	4	denied	deny	VERB
ftr-299	3324	5	these	these	DET
ftr-299	3324	6	motions	motion	NOUN
ftr-299	3324	7	and	and	CCONJ
ftr-299	3324	8	noted	note	VERB
ftr-299	3324	9	that	that	SCONJ
ftr-299	3324	10	it	it	PRON
ftr-299	3324	11	previously	previously	ADV
ftr-299	3324	12	had	have	AUX
ftr-299	3324	13	concluded	conclude	VERB
ftr-299	3324	14	that	that	SCONJ
ftr-299	3324	15	partners	partner	NOUN
ftr-299	3324	16	who	who	PRON
ftr-299	3324	17	had	have	AUX
ftr-299	3324	18	not	not	PART
ftr-299	3324	19	settled	settle	VERB
ftr-299	3324	20	with	with	ADP
ftr-299	3324	21	the	the	DET
ftr-299	3324	22	irs	irs	PROPN
ftr-299	3324	23	prior	prior	ADV
ftr-299	3324	24	to	to	ADP
ftr-299	3324	25	krause	krause	NOUN
ftr-299	3324	26	were	be	AUX
ftr-299	3324	27	bound	bind	VERB
ftr-299	3324	28	by	by	ADP
ftr-299	3324	29	the	the	DET
ftr-299	3324	30	krause	krause	NOUN
ftr-299	3324	31	decision	decision	NOUN
ftr-299	3324	32	.	.	PUNCT
ftr-299	3325	1	vulcan	vulcan	NOUN
ftr-299	3325	2	oil	oil	NOUN
ftr-299	3325	3	tech	tech	NOUN
ftr-299	3325	4	.	.	PUNCT
ftr-299	3326	1	partners	partner	NOUN
ftr-299	3326	2	v.	v.	ADP
ftr-299	3326	3	commissioner	commissioner	PROPN
ftr-299	3326	4	,	,	PUNCT
ftr-299	3326	5	110	110	NUM
ftr-299	3326	6	t.c	t.c	PROPN
ftr-299	3326	7	.	.	PROPN
ftr-299	3326	8	153	153	NUM
ftr-299	3326	9	,	,	PUNCT
ftr-299	3326	10	154	154	NUM
ftr-299	3326	11	-	-	SYM
ftr-299	3326	12	55	55	NUM
ftr-299	3326	13	(	(	PUNCT
ftr-299	3326	14	1998	1998	NUM
ftr-299	3326	15	)	)	PUNCT
ftr-299	3326	16	.	.	PUNCT
ftr-299	3327	1	the	the	DET
ftr-299	3327	2	tax	tax	NOUN
ftr-299	3327	3	court	court	NOUN
ftr-299	3327	4	proceedings	proceeding	NOUN
ftr-299	3327	5	involving	involve	VERB
ftr-299	3327	6	dillon	dillon	PROPN
ftr-299	3327	7	oil	oil	NOUN
ftr-299	3327	8	ultimately	ultimately	ADV
ftr-299	3327	9	were	be	AUX
ftr-299	3327	10	dismissed	dismiss	VERB
ftr-299	3327	11	for	for	ADP
ftr-299	3327	12	lack	lack	NOUN
ftr-299	3327	13	of	of	ADP
ftr-299	3327	14	prosecution	prosecution	NOUN
ftr-299	3327	15	,	,	PUNCT
ftr-299	3327	16	and	and	CCONJ
ftr-299	3327	17	the	the	DET
ftr-299	3327	18	dillon	dillon	PROPN
ftr-299	3327	19	oil	oil	NOUN
ftr-299	3327	20	partners	partner	NOUN
ftr-299	3327	21	did	do	AUX
ftr-299	3327	22	not	not	PART
ftr-299	3327	23	appeal	appeal	VERB
ftr-299	3327	24	the	the	DET
ftr-299	3327	25	dismissal	dismissal	NOUN
ftr-299	3327	26	.	.	PUNCT
ftr-299	3328	1	the	the	DET
ftr-299	3328	2	irs	irs	PROPN
ftr-299	3328	3	later	later	ADV
ftr-299	3328	4	sent	send	VERB
ftr-299	3328	5	form	form	NOUN
ftr-299	3328	6	4549a	4549a	NUM
ftr-299	3328	7	to	to	ADP
ftr-299	3328	8	the	the	DET
ftr-299	3328	9	dillon	dillon	PROPN
ftr-299	3328	10	oil	oil	NOUN
ftr-299	3328	11	partners	partner	NOUN
ftr-299	3328	12	informing	inform	VERB
ftr-299	3328	13	them	they	PRON
ftr-299	3328	14	that	that	SCONJ
ftr-299	3328	15	they	they	PRON
ftr-299	3328	16	would	would	AUX
ftr-299	3328	17	be	be	AUX
ftr-299	3328	18	assessed	assess	VERB
ftr-299	3328	19	increased	increased	ADJ
ftr-299	3328	20	interest	interest	NOUN
ftr-299	3328	21	under	under	ADP
ftr-299	3328	22	former	former	ADJ
ftr-299	3328	23	§	§	PROPN
ftr-299	3328	24	6621(c	6621(c	NOUN
ftr-299	3328	25	)	)	PUNCT
ftr-299	3328	26	.	.	PUNCT
ftr-299	3329	1	the	the	DET
ftr-299	3329	2	dillon	dillon	PROPN
ftr-299	3329	3	oil	oil	NOUN
ftr-299	3329	4	partners	partner	NOUN
ftr-299	3329	5	paid	pay	VERB
ftr-299	3329	6	the	the	DET
ftr-299	3329	7	interest	interest	NOUN
ftr-299	3329	8	and	and	CCONJ
ftr-299	3329	9	brought	bring	VERB
ftr-299	3329	10	a	a	DET
ftr-299	3329	11	refund	refund	NOUN
ftr-299	3329	12	action	action	NOUN
ftr-299	3329	13	in	in	ADP
ftr-299	3329	14	the	the	DET
ftr-299	3329	15	court	court	NOUN
ftr-299	3329	16	of	of	ADP
ftr-299	3329	17	federal	federal	ADJ
ftr-299	3329	18	claims	claim	NOUN
ftr-299	3329	19	,	,	PUNCT
ftr-299	3329	20	in	in	ADP
ftr-299	3329	21	which	which	PRON
ftr-299	3329	22	they	they	PRON
ftr-299	3329	23	argued	argue	VERB
ftr-299	3329	24	that	that	SCONJ
ftr-299	3329	25	the	the	DET
ftr-299	3329	26	krause	krause	NOUN
ftr-299	3329	27	decision	decision	NOUN
ftr-299	3329	28	was	be	AUX
ftr-299	3329	29	“	"	PUNCT
ftr-299	3329	30	wrong	wrong	ADJ
ftr-299	3329	31	as	as	ADP
ftr-299	3329	32	a	a	DET
ftr-299	3329	33	matter	matter	NOUN
ftr-299	3329	34	of	of	ADP
ftr-299	3329	35	law	law	NOUN
ftr-299	3329	36	”	"	PUNCT
ftr-299	3329	37	and	and	CCONJ
ftr-299	3329	38	that	that	SCONJ
ftr-299	3329	39	they	they	PRON
ftr-299	3329	40	were	be	AUX
ftr-299	3329	41	not	not	PART
ftr-299	3329	42	bound	bind	VERB
ftr-299	3329	43	by	by	ADP
ftr-299	3329	44	it	it	PRON
ftr-299	3329	45	.	.	PUNCT
ftr-299	3330	1	they	they	PRON
ftr-299	3330	2	noted	note	VERB
ftr-299	3330	3	that	that	SCONJ
ftr-299	3330	4	the	the	DET
ftr-299	3330	5	fifth	fifth	ADJ
ftr-299	3330	6	circuit	circuit	NOUN
ftr-299	3330	7	,	,	PUNCT
ftr-299	3330	8	in	in	ADP
ftr-299	3330	9	a	a	DET
ftr-299	3330	10	separate	separate	ADJ
ftr-299	3330	11	proceeding	proceeding	NOUN
ftr-299	3330	12	involving	involve	VERB
ftr-299	3330	13	other	other	ADJ
ftr-299	3330	14	partnerships	partnership	NOUN
ftr-299	3330	15	,	,	PUNCT
ftr-299	3330	16	had	have	AUX
ftr-299	3330	17	held	hold	VERB
ftr-299	3330	18	(	(	PUNCT
ftr-299	3330	19	contrary	contrary	ADJ
ftr-299	3330	20	to	to	ADP
ftr-299	3330	21	other	other	ADJ
ftr-299	3330	22	circuits	circuit	NOUN
ftr-299	3330	23	)	)	PUNCT
ftr-299	3330	24	that	that	SCONJ
ftr-299	3330	25	the	the	DET
ftr-299	3330	26	tax	tax	NOUN
ftr-299	3330	27	court	court	NOUN
ftr-299	3330	28	in	in	ADP
ftr-299	3330	29	krause	krause	PROPN
ftr-299	3330	30	had	have	AUX
ftr-299	3330	31	erred	err	VERB
ftr-299	3330	32	in	in	ADP
ftr-299	3330	33	imposing	impose	VERB
ftr-299	3330	34	increased	increase	VERB
ftr-299	3330	35	interest	interest	NOUN
ftr-299	3330	36	pursuant	pursuant	ADJ
ftr-299	3330	37	to	to	ADP
ftr-299	3330	38	former	former	ADJ
ftr-299	3330	39	§	§	PROPN
ftr-299	3330	40	6621(c	6621(c	NOUN
ftr-299	3330	41	)	)	PUNCT
ftr-299	3330	42	because	because	SCONJ
ftr-299	3330	43	the	the	DET
ftr-299	3330	44	regulations	regulation	NOUN
ftr-299	3330	45	under	under	ADP
ftr-299	3330	46	that	that	DET
ftr-299	3330	47	provision	provision	NOUN
ftr-299	3330	48	permitted	permit	VERB
ftr-299	3330	49	increased	increase	VERB
ftr-299	3330	50	interest	interest	NOUN
ftr-299	3330	51	when	when	SCONJ
ftr-299	3330	52	losses	loss	NOUN
ftr-299	3330	53	were	be	AUX
ftr-299	3330	54	“	"	PUNCT
ftr-299	3330	55	disallowed	disallow	VERB
ftr-299	3330	56	for	for	ADP
ftr-299	3330	57	any	any	DET
ftr-299	3330	58	period	period	NOUN
ftr-299	3330	59	under	under	ADP
ftr-299	3330	60	section	section	NOUN
ftr-299	3330	61	183	183	NUM
ftr-299	3330	62	,	,	PUNCT
ftr-299	3330	63	”	"	PUNCT
ftr-299	3330	64	and	and	CCONJ
ftr-299	3330	65	the	the	DET
ftr-299	3330	66	deductions	deduction	NOUN
ftr-299	3330	67	in	in	ADP
ftr-299	3330	68	krause	krause	NOUN
ftr-299	3330	69	were	be	AUX
ftr-299	3330	70	not	not	PART
ftr-299	3330	71	in	in	ADP
ftr-299	3330	72	fact	fact	NOUN
ftr-299	3330	73	disallowed	disallow	VERB
ftr-299	3330	74	under	under	ADP
ftr-299	3330	75	§	§	PROPN
ftr-299	3330	76	183	183	NUM
ftr-299	3330	77	,	,	PUNCT
ftr-299	3330	78	which	which	PRON
ftr-299	3330	79	by	by	ADP
ftr-299	3330	80	its	its	PRON
ftr-299	3330	81	terms	term	NOUN
ftr-299	3330	82	applies	apply	VERB
ftr-299	3330	83	to	to	ADP
ftr-299	3330	84	activities	activity	NOUN
ftr-299	3330	85	engaged	engage	VERB
ftr-299	3330	86	in	in	ADP
ftr-299	3330	87	by	by	ADP
ftr-299	3330	88	individuals	individual	NOUN
ftr-299	3330	89	and	and	CCONJ
ftr-299	3330	90	s	s	VERB
ftr-299	3330	91	corporations	corporation	NOUN
ftr-299	3330	92	.	.	PUNCT
ftr-299	3331	1	copeland	copeland	PROPN
ftr-299	3331	2	v.	v.	ADP
ftr-299	3331	3	384	384	NUM
ftr-299	3331	4	florida	florida	PROPN
ftr-299	3331	5	tax	tax	NOUN
ftr-299	3331	6	review	review	NOUN
ftr-299	3332	1	[	[	X
ftr-299	3332	2	vol	vol	NOUN
ftr-299	3332	3	.	.	PUNCT
ftr-299	3333	1	15:5	15:5	NUM
ftr-299	3333	2	commissioner	commissioner	NOUN
ftr-299	3333	3	,	,	PUNCT
ftr-299	3333	4	290	290	NUM
ftr-299	3333	5	f.3d	f.3d	NUM
ftr-299	3333	6	326	326	NUM
ftr-299	3333	7	(	(	PUNCT
ftr-299	3333	8	5th	5th	ADJ
ftr-299	3333	9	cir	cir	NOUN
ftr-299	3333	10	.	.	PUNCT
ftr-299	3333	11	2002	2002	NUM
ftr-299	3333	12	)	)	PUNCT
ftr-299	3333	13	.	.	PUNCT
ftr-299	3334	1	the	the	DET
ftr-299	3334	2	federal	federal	ADJ
ftr-299	3334	3	circuit	circuit	NOUN
ftr-299	3334	4	rejected	reject	VERB
ftr-299	3334	5	the	the	DET
ftr-299	3334	6	taxpayers	taxpayer	NOUN
ftr-299	3334	7	’	’	PART
ftr-299	3334	8	arguments	argument	NOUN
ftr-299	3334	9	and	and	CCONJ
ftr-299	3334	10	agreed	agree	VERB
ftr-299	3334	11	with	with	ADP
ftr-299	3334	12	the	the	DET
ftr-299	3334	13	court	court	NOUN
ftr-299	3334	14	of	of	ADP
ftr-299	3334	15	federal	federal	ADJ
ftr-299	3334	16	claims	claim	NOUN
ftr-299	3334	17	that	that	SCONJ
ftr-299	3334	18	the	the	DET
ftr-299	3334	19	dillon	dillon	PROPN
ftr-299	3334	20	oil	oil	NOUN
ftr-299	3334	21	partners	partner	NOUN
ftr-299	3334	22	were	be	AUX
ftr-299	3334	23	bound	bind	VERB
ftr-299	3334	24	by	by	ADP
ftr-299	3334	25	the	the	DET
ftr-299	3334	26	krause	krause	NOUN
ftr-299	3334	27	decision	decision	NOUN
ftr-299	3334	28	,	,	PUNCT
ftr-299	3334	29	including	include	VERB
ftr-299	3334	30	its	its	PRON
ftr-299	3334	31	conclusion	conclusion	NOUN
ftr-299	3334	32	regarding	regard	VERB
ftr-299	3334	33	the	the	DET
ftr-299	3334	34	imposition	imposition	NOUN
ftr-299	3334	35	of	of	ADP
ftr-299	3334	36	increased	increase	VERB
ftr-299	3334	37	interest	interest	NOUN
ftr-299	3334	38	under	under	ADP
ftr-299	3334	39	former	former	ADJ
ftr-299	3334	40	§	§	PROPN
ftr-299	3334	41	6621(c	6621(c	NOUN
ftr-299	3334	42	)	)	PUNCT
ftr-299	3334	43	.	.	PUNCT
ftr-299	3335	1	the	the	DET
ftr-299	3335	2	court	court	NOUN
ftr-299	3335	3	reasoned	reason	VERB
ftr-299	3335	4	that	that	SCONJ
ftr-299	3335	5	the	the	DET
ftr-299	3335	6	dillon	dillon	PROPN
ftr-299	3335	7	oil	oil	NOUN
ftr-299	3335	8	partners	partner	NOUN
ftr-299	3335	9	lost	lose	VERB
ftr-299	3335	10	their	their	PRON
ftr-299	3335	11	opportunity	opportunity	NOUN
ftr-299	3335	12	to	to	PART
ftr-299	3335	13	challenge	challenge	VERB
ftr-299	3335	14	krause	krause	NOUN
ftr-299	3335	15	when	when	SCONJ
ftr-299	3335	16	their	their	PRON
ftr-299	3335	17	tax	tax	NOUN
ftr-299	3335	18	court	court	NOUN
ftr-299	3335	19	proceeding	proceeding	NOUN
ftr-299	3335	20	was	be	AUX
ftr-299	3335	21	dismissed	dismiss	VERB
ftr-299	3335	22	for	for	ADP
ftr-299	3335	23	lack	lack	NOUN
ftr-299	3335	24	of	of	ADP
ftr-299	3335	25	prosecution	prosecution	NOUN
ftr-299	3335	26	.	.	PUNCT
ftr-299	3336	1	to	to	PART
ftr-299	3336	2	set	set	VERB
ftr-299	3336	3	aside	aside	ADP
ftr-299	3336	4	the	the	DET
ftr-299	3336	5	irs	irs	PROPN
ftr-299	3336	6	’s	’s	PART
ftr-299	3336	7	imposition	imposition	NOUN
ftr-299	3336	8	of	of	ADP
ftr-299	3336	9	increased	increase	VERB
ftr-299	3336	10	interest	interest	NOUN
ftr-299	3336	11	for	for	ADP
ftr-299	3336	12	tax	tax	NOUN
ftr-299	3336	13	motivated	motivate	VERB
ftr-299	3336	14	transactions	transaction	NOUN
ftr-299	3336	15	,	,	PUNCT
ftr-299	3336	16	the	the	DET
ftr-299	3336	17	court	court	NOUN
ftr-299	3336	18	stated	state	VERB
ftr-299	3336	19	,	,	PUNCT
ftr-299	3336	20	would	would	AUX
ftr-299	3336	21	require	require	VERB
ftr-299	3336	22	relitigating	relitigate	VERB
ftr-299	3336	23	the	the	DET
ftr-299	3336	24	tax	tax	NOUN
ftr-299	3336	25	court	court	NOUN
ftr-299	3336	26	’s	’s	PART
ftr-299	3336	27	decision	decision	NOUN
ftr-299	3336	28	to	to	PART
ftr-299	3336	29	bind	bind	VERB
ftr-299	3336	30	dillon	dillon	PROPN
ftr-299	3336	31	oil	oil	NOUN
ftr-299	3336	32	to	to	ADP
ftr-299	3336	33	the	the	DET
ftr-299	3336	34	krause	krause	NOUN
ftr-299	3336	35	decision	decision	NOUN
ftr-299	3336	36	.	.	PUNCT
ftr-299	3337	1	the	the	DET
ftr-299	3337	2	court	court	NOUN
ftr-299	3337	3	concluded	conclude	VERB
ftr-299	3337	4	that	that	SCONJ
ftr-299	3337	5	whether	whether	SCONJ
ftr-299	3337	6	the	the	DET
ftr-299	3337	7	dillon	dillon	PROPN
ftr-299	3337	8	oil	oil	PROPN
ftr-299	3337	9	partnership	partnership	NOUN
ftr-299	3337	10	is	be	AUX
ftr-299	3337	11	bound	bind	VERB
ftr-299	3337	12	by	by	ADP
ftr-299	3337	13	krause	krause	NOUN
ftr-299	3337	14	is	be	AUX
ftr-299	3337	15	a	a	DET
ftr-299	3337	16	partnership	partnership	NOUN
ftr-299	3337	17	level	level	NOUN
ftr-299	3337	18	issue	issue	NOUN
ftr-299	3337	19	that	that	PRON
ftr-299	3337	20	must	must	AUX
ftr-299	3337	21	be	be	AUX
ftr-299	3337	22	determined	determine	VERB
ftr-299	3337	23	at	at	ADP
ftr-299	3337	24	the	the	DET
ftr-299	3337	25	partnership	partnership	NOUN
ftr-299	3337	26	level	level	NOUN
ftr-299	3337	27	rather	rather	ADV
ftr-299	3337	28	than	than	ADP
ftr-299	3337	29	at	at	ADP
ftr-299	3337	30	the	the	DET
ftr-299	3337	31	partner	partner	NOUN
ftr-299	3337	32	level	level	NOUN
ftr-299	3337	33	.	.	PUNCT
ftr-299	3338	1	ix	ix	ADJ
ftr-299	3338	2	.	.	PUNCT
ftr-299	3339	1	exempt	exempt	ADJ
ftr-299	3339	2	organizations	organization	NOUN
ftr-299	3339	3	and	and	CCONJ
ftr-299	3339	4	charitable	charitable	ADJ
ftr-299	3339	5	giving	give	VERB
ftr-299	3339	6	a.	a.	NOUN
ftr-299	3339	7	exempt	exempt	ADJ
ftr-299	3339	8	organizations	organization	NOUN
ftr-299	3339	9	1	1	NUM
ftr-299	3339	10	.	.	PUNCT
ftr-299	3340	1	hock	hock	NOUN
ftr-299	3340	2	mir	mir	PROPN
ftr-299	3340	3	nicht	nicht	PROPN
ftr-299	3340	4	kein	kein	PROPN
ftr-299	3340	5	chna	chna	PROPN
ftr-299	3340	6	!	!	PUNCT
ftr-299	3341	1	8	8	NUM
ftr-299	3341	2	reg-10649912	reg-10649912	NOUN
ftr-299	3341	3	,	,	PUNCT
ftr-299	3341	4	community	community	NOUN
ftr-299	3341	5	health	health	NOUN
ftr-299	3341	6	needs	need	VERB
ftr-299	3341	7	assessments	assessment	NOUN
ftr-299	3341	8	for	for	ADP
ftr-299	3341	9	charitable	charitable	ADJ
ftr-299	3341	10	hospitals	hospital	NOUN
ftr-299	3341	11	,	,	PUNCT
ftr-299	3341	12	78	78	NUM
ftr-299	3341	13	f.r	f.r	NOUN
ftr-299	3341	14	.	.	NOUN
ftr-299	3341	15	20523	20523	NUM
ftr-299	3341	16	(	(	PUNCT
ftr-299	3341	17	4/5/13	4/5/13	NUM
ftr-299	3341	18	)	)	PUNCT
ftr-299	3341	19	.	.	PUNCT
ftr-299	3342	1	these	these	DET
ftr-299	3342	2	proposed	propose	VERB
ftr-299	3342	3	amendments	amendment	NOUN
ftr-299	3342	4	to	to	ADP
ftr-299	3342	5	reg	reg	NOUN
ftr-299	3342	6	.	.	PUNCT
ftr-299	3343	1	§	§	PROPN
ftr-299	3343	2	§	§	PROPN
ftr-299	3343	3	1.509(r)-1	1.509(r)-1	NUM
ftr-299	3343	4	through	through	ADP
ftr-299	3343	5	7	7	NUM
ftr-299	3343	6	provide	provide	VERB
ftr-299	3343	7	detailed	detailed	ADJ
ftr-299	3343	8	guidance	guidance	NOUN
ftr-299	3343	9	to	to	ADP
ftr-299	3343	10	charitable	charitable	ADJ
ftr-299	3343	11	hospital	hospital	NOUN
ftr-299	3343	12	organizations	organization	NOUN
ftr-299	3343	13	on	on	ADP
ftr-299	3343	14	the	the	DET
ftr-299	3343	15	community	community	NOUN
ftr-299	3343	16	health	health	NOUN
ftr-299	3343	17	needs	need	VERB
ftr-299	3343	18	assessment	assessment	NOUN
ftr-299	3343	19	(	(	PUNCT
ftr-299	3343	20	chna	chna	NOUN
ftr-299	3343	21	)	)	PUNCT
ftr-299	3343	22	requirements	requirement	NOUN
ftr-299	3343	23	,	,	PUNCT
ftr-299	3343	24	and	and	CCONJ
ftr-299	3343	25	related	related	ADJ
ftr-299	3343	26	excise	excise	NOUN
ftr-299	3343	27	tax	tax	NOUN
ftr-299	3343	28	and	and	CCONJ
ftr-299	3343	29	reporting	report	VERB
ftr-299	3343	30	obligations	obligation	NOUN
ftr-299	3343	31	,	,	PUNCT
ftr-299	3343	32	enacted	enact	VERB
ftr-299	3343	33	as	as	ADP
ftr-299	3343	34	part	part	NOUN
ftr-299	3343	35	of	of	ADP
ftr-299	3343	36	the	the	DET
ftr-299	3343	37	patient	patient	NOUN
ftr-299	3343	38	protection	protection	NOUN
ftr-299	3343	39	and	and	CCONJ
ftr-299	3343	40	affordable	affordable	ADJ
ftr-299	3343	41	care	care	NOUN
ftr-299	3343	42	act	act	NOUN
ftr-299	3343	43	of	of	ADP
ftr-299	3343	44	2010	2010	NUM
ftr-299	3343	45	.	.	PUNCT
ftr-299	3344	1			PRON
ftr-299	3344	2	each	each	DET
ftr-299	3344	3	§	§	PROPN
ftr-299	3344	4	501(c)(3	501(c)(3	NUM
ftr-299	3344	5	)	)	PUNCT
ftr-299	3344	6	hospital	hospital	NOUN
ftr-299	3344	7	organization	organization	NOUN
ftr-299	3344	8	is	be	AUX
ftr-299	3344	9	required	require	VERB
ftr-299	3344	10	to	to	PART
ftr-299	3344	11	meet	meet	VERB
ftr-299	3344	12	four	four	NUM
ftr-299	3344	13	general	general	ADJ
ftr-299	3344	14	requirements	requirement	NOUN
ftr-299	3344	15	on	on	ADP
ftr-299	3344	16	a	a	DET
ftr-299	3344	17	facility	facility	NOUN
ftr-299	3344	18	-	-	PUNCT
ftr-299	3344	19	by	by	ADP
ftr-299	3344	20	-	-	PUNCT
ftr-299	3344	21	facility	facility	NOUN
ftr-299	3344	22	basis	basis	NOUN
ftr-299	3344	23	:	:	PUNCT
ftr-299	3344	24	-establish	-establish	PROPN
ftr-299	3344	25	written	write	VERB
ftr-299	3344	26	financial	financial	ADJ
ftr-299	3344	27	assistance	assistance	NOUN
ftr-299	3344	28	and	and	CCONJ
ftr-299	3344	29	emergency	emergency	NOUN
ftr-299	3344	30	medical	medical	ADJ
ftr-299	3344	31	care	care	NOUN
ftr-299	3344	32	policies	policy	NOUN
ftr-299	3344	33	;	;	PUNCT
ftr-299	3344	34	-limit	-limit	NOUN
ftr-299	3344	35	amounts	amount	NOUN
ftr-299	3344	36	charged	charge	VERB
ftr-299	3344	37	for	for	ADP
ftr-299	3344	38	emergency	emergency	NOUN
ftr-299	3344	39	or	or	CCONJ
ftr-299	3344	40	other	other	ADJ
ftr-299	3344	41	medically	medically	ADV
ftr-299	3344	42	necessary	necessary	ADJ
ftr-299	3344	43	care	care	NOUN
ftr-299	3344	44	to	to	ADP
ftr-299	3344	45	individuals	individual	NOUN
ftr-299	3344	46	eligible	eligible	ADJ
ftr-299	3344	47	for	for	ADP
ftr-299	3344	48	assistance	assistance	NOUN
ftr-299	3344	49	under	under	ADP
ftr-299	3344	50	the	the	DET
ftr-299	3344	51	hospital	hospital	NOUN
ftr-299	3344	52	’s	’s	PART
ftr-299	3344	53	financial	financial	ADJ
ftr-299	3344	54	assistance	assistance	NOUN
ftr-299	3344	55	policy	policy	NOUN
ftr-299	3344	56	;	;	PUNCT
ftr-299	3344	57	-make	-make	VERB
ftr-299	3344	58	reasonable	reasonable	ADJ
ftr-299	3344	59	efforts	effort	NOUN
ftr-299	3344	60	to	to	PART
ftr-299	3344	61	determine	determine	VERB
ftr-299	3344	62	whether	whether	SCONJ
ftr-299	3344	63	an	an	DET
ftr-299	3344	64	individual	individual	NOUN
ftr-299	3344	65	is	be	AUX
ftr-299	3344	66	eligible	eligible	ADJ
ftr-299	3344	67	for	for	ADP
ftr-299	3344	68	assistance	assistance	NOUN
ftr-299	3344	69	under	under	ADP
ftr-299	3344	70	the	the	DET
ftr-299	3344	71	hospital	hospital	NOUN
ftr-299	3344	72	’s	’s	PART
ftr-299	3344	73	financial	financial	ADJ
ftr-299	3344	74	assistance	assistance	NOUN
ftr-299	3344	75	policy	policy	NOUN
ftr-299	3344	76	before	before	ADP
ftr-299	3344	77	engaging	engage	VERB
ftr-299	3344	78	in	in	ADP
ftr-299	3344	79	extraordinary	extraordinary	ADJ
ftr-299	3344	80	collection	collection	NOUN
ftr-299	3344	81	actions	action	NOUN
ftr-299	3344	82	against	against	ADP
ftr-299	3344	83	the	the	DET
ftr-299	3344	84	individual	individual	NOUN
ftr-299	3344	85	;	;	PUNCT
ftr-299	3344	86	and	and	CCONJ
ftr-299	3344	87	-conduct	-conduct	VERB
ftr-299	3344	88	a	a	DET
ftr-299	3344	89	community	community	NOUN
ftr-299	3344	90	health	health	NOUN
ftr-299	3344	91	needs	need	NOUN
ftr-299	3344	92	assessment	assessment	NOUN
ftr-299	3344	93	(	(	PUNCT
ftr-299	3344	94	chna	chna	NOUN
ftr-299	3344	95	)	)	PUNCT
ftr-299	3344	96	and	and	CCONJ
ftr-299	3344	97	adopt	adopt	VERB
ftr-299	3344	98	an	an	DET
ftr-299	3344	99	implementation	implementation	NOUN
ftr-299	3344	100	strategy	strategy	NOUN
ftr-299	3344	101	at	at	ADP
ftr-299	3344	102	least	least	ADJ
ftr-299	3344	103	once	once	ADV
ftr-299	3344	104	every	every	DET
ftr-299	3344	105	three	three	NUM
ftr-299	3344	106	years	year	NOUN
ftr-299	3344	107	.	.	PUNCT
ftr-299	3345	1	(	(	PUNCT
ftr-299	3345	2	these	these	DET
ftr-299	3345	3	chna	chna	NOUN
ftr-299	3345	4	requirements	requirement	NOUN
ftr-299	3345	5	are	be	AUX
ftr-299	3345	6	effective	effective	ADJ
ftr-299	3345	7	for	for	ADP
ftr-299	3345	8	tax	tax	NOUN
ftr-299	3345	9	years	year	NOUN
ftr-299	3345	10	beginning	begin	VERB
ftr-299	3345	11	after	after	ADP
ftr-299	3345	12	3/23/12	3/23/12	PROPN
ftr-299	3345	13	.	.	PUNCT
ftr-299	3345	14	)	)	PUNCT
ftr-299	3346	1	8	8	NUM
ftr-299	3346	2	.	.	PUNCT
ftr-299	3347	1	or	or	CCONJ
ftr-299	3347	2	,	,	PUNCT
ftr-299	3347	3	chinik	chinik	X
ftr-299	3347	4	.	.	PUNCT
ftr-299	3348	1	literally	literally	ADV
ftr-299	3348	2	,	,	PUNCT
ftr-299	3348	3	“	"	PUNCT
ftr-299	3348	4	do	do	AUX
ftr-299	3348	5	n’t	not	PART
ftr-299	3348	6	knock	knock	VERB
ftr-299	3348	7	my	my	PRON
ftr-299	3348	8	teakettle	teakettle	NOUN
ftr-299	3348	9	!	!	PUNCT
ftr-299	3348	10	”	"	PUNCT
ftr-299	3349	1	or	or	CCONJ
ftr-299	3349	2	,	,	PUNCT
ftr-299	3349	3	“	"	PUNCT
ftr-299	3349	4	stop	stop	VERB
ftr-299	3349	5	bothering	bother	VERB
ftr-299	3349	6	me	i	PRON
ftr-299	3349	7	!	!	PUNCT
ftr-299	3349	8	”	"	PUNCT
ftr-299	3350	1	2014	2014	NUM
ftr-299	3350	2	]	]	PUNCT
ftr-299	3350	3	recent	recent	ADJ
ftr-299	3350	4	developments	development	NOUN
ftr-299	3350	5	in	in	ADP
ftr-299	3350	6	federal	federal	ADJ
ftr-299	3350	7	income	income	NOUN
ftr-299	3350	8	taxation	taxation	NOUN
ftr-299	3350	9	385	385	NUM
ftr-299	3350	10	2	2	NUM
ftr-299	3350	11	.	.	PUNCT
ftr-299	3351	1	the	the	DET
ftr-299	3351	2	aba	aba	PROPN
ftr-299	3351	3	loses	lose	VERB
ftr-299	3351	4	another	another	DET
ftr-299	3351	5	tax	tax	NOUN
ftr-299	3351	6	case	case	NOUN
ftr-299	3351	7	.	.	PUNCT
ftr-299	3352	1	aba	aba	PROPN
ftr-299	3352	2	retirement	retirement	NOUN
ftr-299	3352	3	funds	fund	NOUN
ftr-299	3352	4	v.	v.	ADP
ftr-299	3352	5	united	united	PROPN
ftr-299	3352	6	states	states	PROPN
ftr-299	3352	7	,	,	PUNCT
ftr-299	3352	8	111	111	NUM
ftr-299	3352	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	3352	10	2013	2013	NUM
ftr-299	3352	11	-	-	SYM
ftr-299	3352	12	1815	1815	NUM
ftr-299	3352	13	(	(	PUNCT
ftr-299	3352	14	n.d	n.d	PROPN
ftr-299	3352	15	.	.	PROPN
ftr-299	3352	16	ill	ill	PROPN
ftr-299	3352	17	.	.	PUNCT
ftr-299	3353	1	4/25/13	4/25/13	NUM
ftr-299	3353	2	)	)	PUNCT
ftr-299	3353	3	.	.	PUNCT
ftr-299	3354	1	the	the	DET
ftr-299	3354	2	district	district	NOUN
ftr-299	3354	3	court	court	NOUN
ftr-299	3354	4	held	hold	VERB
ftr-299	3354	5	that	that	SCONJ
ftr-299	3354	6	the	the	DET
ftr-299	3354	7	aba	aba	PROPN
ftr-299	3354	8	retirement	retirement	NOUN
ftr-299	3354	9	funds	fund	NOUN
ftr-299	3354	10	(	(	PUNCT
ftr-299	3354	11	formerly	formerly	ADV
ftr-299	3354	12	known	know	VERB
ftr-299	3354	13	as	as	ADP
ftr-299	3354	14	the	the	DET
ftr-299	3354	15	american	american	PROPN
ftr-299	3354	16	bar	bar	PROPN
ftr-299	3354	17	retirement	retirement	PROPN
ftr-299	3354	18	association	association	PROPN
ftr-299	3354	19	)	)	PUNCT
ftr-299	3354	20	,	,	PUNCT
ftr-299	3354	21	a	a	DET
ftr-299	3354	22	not	not	PART
ftr-299	3354	23	-	-	PUNCT
ftr-299	3354	24	for	for	ADP
ftr-299	3354	25	-	-	PUNCT
ftr-299	3354	26	profit	profit	NOUN
ftr-299	3354	27	corporation	corporation	NOUN
ftr-299	3354	28	that	that	PRON
ftr-299	3354	29	creates	create	VERB
ftr-299	3354	30	and	and	CCONJ
ftr-299	3354	31	maintains	maintain	VERB
ftr-299	3354	32	irs	irs	PROPN
ftr-299	3354	33	-	-	PUNCT
ftr-299	3354	34	approved	approve	VERB
ftr-299	3354	35	master	master	NOUN
ftr-299	3354	36	tax	tax	NOUN
ftr-299	3354	37	-	-	PUNCT
ftr-299	3354	38	qualified	qualified	ADJ
ftr-299	3354	39	retirement	retirement	NOUN
ftr-299	3354	40	plans	plan	NOUN
ftr-299	3354	41	for	for	ADP
ftr-299	3354	42	adoption	adoption	NOUN
ftr-299	3354	43	by	by	ADP
ftr-299	3354	44	lawyers	lawyer	NOUN
ftr-299	3354	45	and	and	CCONJ
ftr-299	3354	46	law	law	NOUN
ftr-299	3354	47	firms	firm	NOUN
ftr-299	3354	48	,	,	PUNCT
ftr-299	3354	49	does	do	AUX
ftr-299	3354	50	not	not	PART
ftr-299	3354	51	qualify	qualify	VERB
ftr-299	3354	52	as	as	ADP
ftr-299	3354	53	a	a	DET
ftr-299	3354	54	tax	tax	NOUN
ftr-299	3354	55	-	-	PUNCT
ftr-299	3354	56	exempt	exempt	ADJ
ftr-299	3354	57	“	"	PUNCT
ftr-299	3354	58	business	business	NOUN
ftr-299	3354	59	league	league	NOUN
ftr-299	3354	60	”	"	PUNCT
ftr-299	3354	61	under	under	ADP
ftr-299	3354	62	§	§	PROPN
ftr-299	3354	63	501(c)(6	501(c)(6	NUM
ftr-299	3354	64	)	)	PUNCT
ftr-299	3354	65	.	.	PUNCT
ftr-299	3355	1	to	to	PART
ftr-299	3355	2	be	be	AUX
ftr-299	3355	3	a	a	DET
ftr-299	3355	4	tax	tax	NOUN
ftr-299	3355	5	exempt	exempt	ADJ
ftr-299	3355	6	business	business	NOUN
ftr-299	3355	7	league	league	NOUN
ftr-299	3355	8	,	,	PUNCT
ftr-299	3355	9	reg	reg	PROPN
ftr-299	3355	10	.	.	PUNCT
ftr-299	3356	1	§	§	PROPN
ftr-299	3356	2	1.501(c)(6)-1	1.501(c)(6)-1	PROPN
ftr-299	3356	3	requires	require	VERB
ftr-299	3356	4	that	that	SCONJ
ftr-299	3356	5	an	an	DET
ftr-299	3356	6	organization	organization	NOUN
ftr-299	3356	7	be	be	AUX
ftr-299	3356	8	(	(	PUNCT
ftr-299	3356	9	1	1	NUM
ftr-299	3356	10	)	)	PUNCT
ftr-299	3356	11	of	of	ADP
ftr-299	3356	12	persons	person	NOUN
ftr-299	3356	13	having	have	VERB
ftr-299	3356	14	a	a	DET
ftr-299	3356	15	common	common	ADJ
ftr-299	3356	16	business	business	NOUN
ftr-299	3356	17	interest	interest	NOUN
ftr-299	3356	18	;	;	PUNCT
ftr-299	3356	19	(	(	PUNCT
ftr-299	3356	20	2	2	X
ftr-299	3356	21	)	)	PUNCT
ftr-299	3356	22	whose	whose	DET
ftr-299	3356	23	purpose	purpose	NOUN
ftr-299	3356	24	is	be	AUX
ftr-299	3356	25	to	to	PART
ftr-299	3356	26	promote	promote	VERB
ftr-299	3356	27	the	the	DET
ftr-299	3356	28	common	common	ADJ
ftr-299	3356	29	business	business	NOUN
ftr-299	3356	30	interest	interest	NOUN
ftr-299	3356	31	;	;	PUNCT
ftr-299	3356	32	(	(	PUNCT
ftr-299	3356	33	3	3	X
ftr-299	3356	34	)	)	PUNCT
ftr-299	3356	35	not	not	PART
ftr-299	3356	36	organized	organize	VERB
ftr-299	3356	37	for	for	ADP
ftr-299	3356	38	profit	profit	NOUN
ftr-299	3356	39	;	;	PUNCT
ftr-299	3356	40	(	(	PUNCT
ftr-299	3356	41	4	4	X
ftr-299	3356	42	)	)	PUNCT
ftr-299	3356	43	that	that	PRON
ftr-299	3356	44	does	do	AUX
ftr-299	3356	45	not	not	PART
ftr-299	3356	46	engage	engage	VERB
ftr-299	3356	47	in	in	ADP
ftr-299	3356	48	a	a	DET
ftr-299	3356	49	regular	regular	ADJ
ftr-299	3356	50	business	business	NOUN
ftr-299	3356	51	of	of	ADP
ftr-299	3356	52	a	a	DET
ftr-299	3356	53	kind	kind	NOUN
ftr-299	3356	54	ordinarily	ordinarily	ADV
ftr-299	3356	55	conducted	conduct	VERB
ftr-299	3356	56	for	for	ADP
ftr-299	3356	57	profit	profit	NOUN
ftr-299	3356	58	;	;	PUNCT
ftr-299	3356	59	(	(	PUNCT
ftr-299	3356	60	5	5	X
ftr-299	3356	61	)	)	PUNCT
ftr-299	3356	62	whose	whose	DET
ftr-299	3356	63	activities	activity	NOUN
ftr-299	3356	64	are	be	AUX
ftr-299	3356	65	directed	direct	VERB
ftr-299	3356	66	to	to	ADP
ftr-299	3356	67	the	the	DET
ftr-299	3356	68	improvement	improvement	NOUN
ftr-299	3356	69	of	of	ADP
ftr-299	3356	70	business	business	NOUN
ftr-299	3356	71	conditions	condition	NOUN
ftr-299	3356	72	at	at	ADP
ftr-299	3356	73	one	one	NUM
ftr-299	3356	74	or	or	CCONJ
ftr-299	3356	75	more	more	ADJ
ftr-299	3356	76	lines	line	NOUN
ftr-299	3356	77	of	of	ADP
ftr-299	3356	78	a	a	DET
ftr-299	3356	79	business	business	NOUN
ftr-299	3356	80	as	as	SCONJ
ftr-299	3356	81	distinguished	distinguish	VERB
ftr-299	3356	82	from	from	ADP
ftr-299	3356	83	the	the	DET
ftr-299	3356	84	performance	performance	NOUN
ftr-299	3356	85	of	of	ADP
ftr-299	3356	86	particular	particular	ADJ
ftr-299	3356	87	services	service	NOUN
ftr-299	3356	88	for	for	ADP
ftr-299	3356	89	individual	individual	ADJ
ftr-299	3356	90	persons	person	NOUN
ftr-299	3356	91	;	;	PUNCT
ftr-299	3356	92	and	and	CCONJ
ftr-299	3356	93	(	(	PUNCT
ftr-299	3356	94	6	6	NUM
ftr-299	3356	95	)	)	PUNCT
ftr-299	3356	96	of	of	ADP
ftr-299	3356	97	the	the	DET
ftr-299	3356	98	same	same	ADJ
ftr-299	3356	99	general	general	ADJ
ftr-299	3356	100	class	class	NOUN
ftr-299	3356	101	as	as	ADP
ftr-299	3356	102	a	a	DET
ftr-299	3356	103	chamber	chamber	NOUN
ftr-299	3356	104	of	of	ADP
ftr-299	3356	105	commerce	commerce	PROPN
ftr-299	3356	106	or	or	CCONJ
ftr-299	3356	107	a	a	DET
ftr-299	3356	108	board	board	NOUN
ftr-299	3356	109	of	of	ADP
ftr-299	3356	110	trade	trade	NOUN
ftr-299	3356	111	.	.	PUNCT
ftr-299	3357	1	the	the	DET
ftr-299	3357	2	court	court	NOUN
ftr-299	3357	3	found	find	VERB
ftr-299	3357	4	that	that	SCONJ
ftr-299	3357	5	aba	aba	PROPN
ftr-299	3357	6	retirement	retirement	NOUN
ftr-299	3357	7	funds	fund	NOUN
ftr-299	3357	8	was	be	AUX
ftr-299	3357	9	engaged	engage	VERB
ftr-299	3357	10	in	in	ADP
ftr-299	3357	11	a	a	DET
ftr-299	3357	12	business	business	NOUN
ftr-299	3357	13	generally	generally	ADV
ftr-299	3357	14	carried	carry	VERB
ftr-299	3357	15	on	on	ADP
ftr-299	3357	16	for	for	ADP
ftr-299	3357	17	profit	profit	NOUN
ftr-299	3357	18	.	.	PUNCT
ftr-299	3358	1	it	it	PRON
ftr-299	3358	2	competed	compete	VERB
ftr-299	3358	3	with	with	ADP
ftr-299	3358	4	other	other	ADJ
ftr-299	3358	5	retirement	retirement	NOUN
ftr-299	3358	6	funds	fund	NOUN
ftr-299	3358	7	,	,	PUNCT
ftr-299	3358	8	and	and	CCONJ
ftr-299	3358	9	it	it	PRON
ftr-299	3358	10	“	"	PUNCT
ftr-299	3358	11	sought	seek	VERB
ftr-299	3358	12	market	market	NOUN
ftr-299	3358	13	share	share	NOUN
ftr-299	3358	14	,	,	PUNCT
ftr-299	3358	15	not	not	PART
ftr-299	3358	16	market	market	NOUN
ftr-299	3358	17	welfare	welfare	NOUN
ftr-299	3358	18	.	.	PUNCT
ftr-299	3358	19	”	"	PUNCT
ftr-299	3359	1	the	the	DET
ftr-299	3359	2	fees	fee	NOUN
ftr-299	3359	3	for	for	ADP
ftr-299	3359	4	its	its	PRON
ftr-299	3359	5	services	service	NOUN
ftr-299	3359	6	were	be	AUX
ftr-299	3359	7	paid	pay	VERB
ftr-299	3359	8	by	by	ADP
ftr-299	3359	9	individuals	individual	NOUN
ftr-299	3359	10	in	in	ADP
ftr-299	3359	11	proportion	proportion	NOUN
ftr-299	3359	12	to	to	ADP
ftr-299	3359	13	the	the	DET
ftr-299	3359	14	benefits	benefit	NOUN
ftr-299	3359	15	they	they	PRON
ftr-299	3359	16	derived	derive	VERB
ftr-299	3359	17	from	from	ADP
ftr-299	3359	18	those	those	DET
ftr-299	3359	19	services	service	NOUN
ftr-299	3359	20	.	.	PUNCT
ftr-299	3360	1	most	most	ADV
ftr-299	3360	2	significantly	significantly	ADV
ftr-299	3360	3	,	,	PUNCT
ftr-299	3360	4	the	the	DET
ftr-299	3360	5	court	court	NOUN
ftr-299	3360	6	found	find	VERB
ftr-299	3360	7	that	that	SCONJ
ftr-299	3360	8	its	its	PRON
ftr-299	3360	9	activities	activity	NOUN
ftr-299	3360	10	were	be	AUX
ftr-299	3360	11	directed	direct	VERB
ftr-299	3360	12	principally	principally	ADV
ftr-299	3360	13	to	to	ADP
ftr-299	3360	14	individual	individual	ADJ
ftr-299	3360	15	lawyers	lawyer	NOUN
ftr-299	3360	16	and	and	CCONJ
ftr-299	3360	17	law	law	NOUN
ftr-299	3360	18	firms	firm	NOUN
ftr-299	3360	19	rather	rather	ADV
ftr-299	3360	20	than	than	ADP
ftr-299	3360	21	to	to	ADP
ftr-299	3360	22	promoting	promote	VERB
ftr-299	3360	23	the	the	DET
ftr-299	3360	24	well	well	ADV
ftr-299	3360	25	-	-	PUNCT
ftr-299	3360	26	being	being	NOUN
ftr-299	3360	27	of	of	ADP
ftr-299	3360	28	the	the	DET
ftr-299	3360	29	legal	legal	ADJ
ftr-299	3360	30	profession	profession	NOUN
ftr-299	3360	31	generally	generally	ADV
ftr-299	3360	32	:	:	PUNCT
ftr-299	3360	33	“	"	PUNCT
ftr-299	3360	34	the	the	DET
ftr-299	3360	35	requirement	requirement	NOUN
ftr-299	3360	36	to	to	PART
ftr-299	3360	37	promote	promote	VERB
ftr-299	3360	38	the	the	DET
ftr-299	3360	39	welfare	welfare	NOUN
ftr-299	3360	40	of	of	ADP
ftr-299	3360	41	the	the	DET
ftr-299	3360	42	general	general	ADJ
ftr-299	3360	43	industry	industry	NOUN
ftr-299	3360	44	surely	surely	ADV
ftr-299	3360	45	demands	demand	VERB
ftr-299	3360	46	more	more	ADJ
ftr-299	3360	47	than	than	ADP
ftr-299	3360	48	offering	offer	VERB
ftr-299	3360	49	goods	good	NOUN
ftr-299	3360	50	or	or	CCONJ
ftr-299	3360	51	services	service	NOUN
ftr-299	3360	52	that	that	PRON
ftr-299	3360	53	may	may	AUX
ftr-299	3360	54	enhance	enhance	VERB
ftr-299	3360	55	the	the	DET
ftr-299	3360	56	individual	individual	ADJ
ftr-299	3360	57	practices	practice	NOUN
ftr-299	3360	58	of	of	ADP
ftr-299	3360	59	the	the	DET
ftr-299	3360	60	attorneys	attorney	NOUN
ftr-299	3360	61	who	who	PRON
ftr-299	3360	62	purchase	purchase	VERB
ftr-299	3360	63	them	they	PRON
ftr-299	3360	64	.	.	PUNCT
ftr-299	3360	65	”	"	PUNCT
ftr-299	3361	1			PRON
ftr-299	3362	1	although	although	SCONJ
ftr-299	3362	2	the	the	DET
ftr-299	3362	3	aba	aba	PROPN
ftr-299	3362	4	lost	lose	VERB
ftr-299	3362	5	in	in	ADP
ftr-299	3362	6	the	the	DET
ftr-299	3362	7	supreme	supreme	PROPN
ftr-299	3362	8	court	court	PROPN
ftr-299	3362	9	,	,	PUNCT
ftr-299	3362	10	united	united	PROPN
ftr-299	3362	11	states	states	PROPN
ftr-299	3362	12	v.	v.	ADP
ftr-299	3362	13	american	american	PROPN
ftr-299	3362	14	bar	bar	PROPN
ftr-299	3362	15	endowment	endowment	NOUN
ftr-299	3362	16	,	,	PUNCT
ftr-299	3362	17	477	477	NUM
ftr-299	3362	18	u.s	u.s	PROPN
ftr-299	3362	19	.	.	PROPN
ftr-299	3362	20	105	105	NUM
ftr-299	3362	21	(	(	PUNCT
ftr-299	3362	22	1986	1986	NUM
ftr-299	3362	23	)	)	PUNCT
ftr-299	3362	24	(	(	PUNCT
ftr-299	3362	25	american	american	PROPN
ftr-299	3362	26	bar	bar	PROPN
ftr-299	3362	27	endowment	endowment	NOUN
ftr-299	3362	28	’s	’s	PART
ftr-299	3362	29	income	income	NOUN
ftr-299	3362	30	from	from	ADP
ftr-299	3362	31	life	life	NOUN
ftr-299	3362	32	insurance	insurance	NOUN
ftr-299	3362	33	policy	policy	NOUN
ftr-299	3362	34	dividends	dividend	NOUN
ftr-299	3362	35	retained	retain	VERB
ftr-299	3362	36	represent	represent	VERB
ftr-299	3362	37	profits	profit	NOUN
ftr-299	3362	38	from	from	ADP
ftr-299	3362	39	the	the	DET
ftr-299	3362	40	insurance	insurance	NOUN
ftr-299	3362	41	program	program	NOUN
ftr-299	3362	42	rather	rather	ADV
ftr-299	3362	43	than	than	ADP
ftr-299	3362	44	charitable	charitable	ADJ
ftr-299	3362	45	donations	donation	NOUN
ftr-299	3362	46	from	from	ADP
ftr-299	3362	47	your	your	PRON
ftr-299	3362	48	members	member	NOUN
ftr-299	3362	49	.	.	PUNCT
ftr-299	3363	1	the	the	DET
ftr-299	3363	2	court	court	NOUN
ftr-299	3363	3	further	far	ADV
ftr-299	3363	4	stated	state	VERB
ftr-299	3363	5	that	that	SCONJ
ftr-299	3363	6	if	if	SCONJ
ftr-299	3363	7	the	the	DET
ftr-299	3363	8	members	member	NOUN
ftr-299	3363	9	were	be	AUX
ftr-299	3363	10	given	give	VERB
ftr-299	3363	11	a	a	DET
ftr-299	3363	12	choice	choice	NOUN
ftr-299	3363	13	between	between	ADP
ftr-299	3363	14	allowing	allow	VERB
ftr-299	3363	15	the	the	DET
ftr-299	3363	16	american	american	PROPN
ftr-299	3363	17	bar	bar	PROPN
ftr-299	3363	18	endowment	endowment	NOUN
ftr-299	3363	19	to	to	PART
ftr-299	3363	20	retain	retain	VERB
ftr-299	3363	21	the	the	DET
ftr-299	3363	22	dividends	dividend	NOUN
ftr-299	3363	23	and	and	CCONJ
ftr-299	3363	24	having	have	VERB
ftr-299	3363	25	the	the	DET
ftr-299	3363	26	dividends	dividend	NOUN
ftr-299	3363	27	refunded	refund	VERB
ftr-299	3363	28	to	to	ADP
ftr-299	3363	29	them	they	PRON
ftr-299	3363	30	,	,	PUNCT
ftr-299	3363	31	then	then	ADV
ftr-299	3363	32	the	the	DET
ftr-299	3363	33	dividends	dividend	NOUN
ftr-299	3363	34	retained	retain	VERB
ftr-299	3363	35	might	might	AUX
ftr-299	3363	36	constitute	constitute	VERB
ftr-299	3363	37	charitable	charitable	ADJ
ftr-299	3363	38	donations	donation	NOUN
ftr-299	3363	39	rather	rather	ADV
ftr-299	3363	40	than	than	ADP
ftr-299	3363	41	unrelated	unrelated	ADJ
ftr-299	3363	42	business	business	NOUN
ftr-299	3363	43	income	income	NOUN
ftr-299	3363	44	.	.	PUNCT
ftr-299	3363	45	)	)	PUNCT
ftr-299	3363	46	,	,	PUNCT
ftr-299	3363	47	it	it	PRON
ftr-299	3363	48	changed	change	VERB
ftr-299	3363	49	its	its	PRON
ftr-299	3363	50	insurance	insurance	NOUN
ftr-299	3363	51	arrangements	arrangement	NOUN
ftr-299	3363	52	to	to	PART
ftr-299	3363	53	achieve	achieve	VERB
ftr-299	3363	54	the	the	DET
ftr-299	3363	55	same	same	ADJ
ftr-299	3363	56	result	result	NOUN
ftr-299	3363	57	by	by	ADP
ftr-299	3363	58	permitting	permit	VERB
ftr-299	3363	59	cash	cash	NOUN
ftr-299	3363	60	refunds	refund	NOUN
ftr-299	3363	61	to	to	ADP
ftr-299	3363	62	policyholders	policyholder	NOUN
ftr-299	3363	63	who	who	PRON
ftr-299	3363	64	claimed	claim	VERB
ftr-299	3363	65	them	they	PRON
ftr-299	3363	66	in	in	ADP
ftr-299	3363	67	writing	writing	NOUN
ftr-299	3363	68	each	each	DET
ftr-299	3363	69	year	year	NOUN
ftr-299	3363	70	,	,	PUNCT
ftr-299	3363	71	p.l.r	p.l.r	NOUN
ftr-299	3363	72	.	.	PUNCT
ftr-299	3363	73	8725056	8725056	NUM
ftr-299	3363	74	(	(	PUNCT
ftr-299	3363	75	3/25/87	3/25/87	NUM
ftr-299	3363	76	)	)	PUNCT
ftr-299	3363	77	.	.	PUNCT
ftr-299	3364	1	3	3	X
ftr-299	3364	2	.	.	X
ftr-299	3364	3	will	will	AUX
ftr-299	3364	4	superman	superman	VERB
ftr-299	3364	5	9	9	NUM
ftr-299	3364	6	arrive	arrive	NOUN
ftr-299	3364	7	in	in	ADP
ftr-299	3364	8	time	time	NOUN
ftr-299	3364	9	to	to	PART
ftr-299	3364	10	share	share	VERB
ftr-299	3364	11	an	an	DET
ftr-299	3364	12	aperitif	aperitif	NOUN
ftr-299	3364	13	with	with	ADP
ftr-299	3364	14	lois	lois	PROPN
ftr-299	3364	15	lerner	lerner	PROPN
ftr-299	3364	16	?	?	PUNCT
ftr-299	3365	1	not	not	PART
ftr-299	3365	2	before	before	SCONJ
ftr-299	3365	3	she	she	PRON
ftr-299	3365	4	took	take	VERB
ftr-299	3365	5	the	the	DET
ftr-299	3365	6	entire	entire	ADJ
ftr-299	3365	7	fifth	fifth	NOUN
ftr-299	3365	8	for	for	ADP
ftr-299	3365	9	herself	herself	PRON
ftr-299	3365	10	.	.	PUNCT
ftr-299	3366	1	irs	irs	PROPN
ftr-299	3366	2	official	official	NOUN
ftr-299	3366	3	admitted	admit	VERB
ftr-299	3366	4	to	to	ADP
ftr-299	3366	5	using	use	VERB
ftr-299	3366	6	political	political	ADJ
ftr-299	3366	7	criteria	criterion	NOUN
ftr-299	3366	8	to	to	PART
ftr-299	3366	9	target	target	VERB
ftr-299	3366	10	certain	certain	ADJ
ftr-299	3366	11	applicants	applicant	NOUN
ftr-299	3366	12	for	for	ADP
ftr-299	3366	13	§	§	PROPN
ftr-299	3366	14	501(c)(4	501(c)(4	NUM
ftr-299	3366	15	)	)	PUNCT
ftr-299	3366	16	status	status	NOUN
ftr-299	3366	17	,	,	PUNCT
ftr-299	3366	18	and	and	CCONJ
ftr-299	3366	19	stated	state	VERB
ftr-299	3366	20	that	that	SCONJ
ftr-299	3366	21	this	this	PRON
ftr-299	3366	22	was	be	AUX
ftr-299	3366	23	known	know	VERB
ftr-299	3366	24	to	to	ADP
ftr-299	3366	25	upper	upper	ADJ
ftr-299	3366	26	-	-	PUNCT
ftr-299	3366	27	level	level	NOUN
ftr-299	3366	28	officials	official	NOUN
ftr-299	3366	29	in	in	ADP
ftr-299	3366	30	2011	2011	NUM
ftr-299	3366	31	.	.	PUNCT
ftr-299	3367	1	lois	lois	PROPN
ftr-299	3367	2	lerner	lerner	PROPN
ftr-299	3367	3	is	be	AUX
ftr-299	3367	4	now	now	ADV
ftr-299	3367	5	on	on	ADP
ftr-299	3367	6	paid	pay	VERB
ftr-299	3367	7	administrative	administrative	ADJ
ftr-299	3367	8	leave	leave	NOUN
ftr-299	3367	9	,	,	PUNCT
ftr-299	3367	10	having	have	VERB
ftr-299	3367	11	reportedly	reportedly	ADV
ftr-299	3367	12	9	9	NUM
ftr-299	3367	13	.	.	PUNCT
ftr-299	3368	1	the	the	DET
ftr-299	3368	2	person	person	NOUN
ftr-299	3368	3	from	from	ADP
ftr-299	3368	4	the	the	DET
ftr-299	3368	5	planet	planet	NOUN
ftr-299	3368	6	krypton	krypton	PROPN
ftr-299	3368	7	.	.	PUNCT
ftr-299	3369	1	386	386	NUM
ftr-299	3369	2	florida	florida	PROPN
ftr-299	3369	3	tax	tax	NOUN
ftr-299	3369	4	review	review	NOUN
ftr-299	3369	5	[	[	X
ftr-299	3369	6	vol	vol	NOUN
ftr-299	3369	7	.	.	PUNCT
ftr-299	3370	1	15:5	15:5	NUM
ftr-299	3370	2	refused	refuse	VERB
ftr-299	3370	3	to	to	PART
ftr-299	3370	4	resign	resign	VERB
ftr-299	3370	5	from	from	ADP
ftr-299	3370	6	the	the	DET
ftr-299	3370	7	irs	irs	PROPN
ftr-299	3370	8	.	.	PUNCT
ftr-299	3371	1	under	under	ADP
ftr-299	3371	2	questioning	question	VERB
ftr-299	3371	3	by	by	ADP
ftr-299	3371	4	congress	congress	PROPN
ftr-299	3371	5	in	in	ADP
ftr-299	3371	6	2012	2012	NUM
ftr-299	3371	7	,	,	PUNCT
ftr-299	3371	8	commissioner	commissioner	NOUN
ftr-299	3371	9	douglas	douglas	PROPN
ftr-299	3371	10	shulman	shulman	PROPN
ftr-299	3371	11	denied	deny	VERB
ftr-299	3371	12	that	that	SCONJ
ftr-299	3371	13	political	political	ADJ
ftr-299	3371	14	criteria	criterion	NOUN
ftr-299	3371	15	were	be	AUX
ftr-299	3371	16	used	use	VERB
ftr-299	3371	17	to	to	PART
ftr-299	3371	18	target	target	VERB
ftr-299	3371	19	certain	certain	ADJ
ftr-299	3371	20	applications	application	NOUN
ftr-299	3371	21	,	,	PUNCT
ftr-299	3371	22	even	even	ADV
ftr-299	3371	23	though	though	SCONJ
ftr-299	3371	24	he	he	PRON
ftr-299	3371	25	attended	attend	VERB
ftr-299	3371	26	157	157	NUM
ftr-299	3371	27	(	(	PUNCT
ftr-299	3371	28	or	or	CCONJ
ftr-299	3371	29	more	more	ADJ
ftr-299	3371	30	,	,	PUNCT
ftr-299	3371	31	or	or	CCONJ
ftr-299	3371	32	fewer	few	ADJ
ftr-299	3371	33	)	)	PUNCT
ftr-299	3371	34	easter	easter	NOUN
ftr-299	3371	35	egg	egg	NOUN
ftr-299	3371	36	rolls	roll	NOUN
ftr-299	3371	37	at	at	ADP
ftr-299	3371	38	the	the	DET
ftr-299	3371	39	white	white	PROPN
ftr-299	3371	40	house	house	PROPN
ftr-299	3371	41	during	during	ADP
ftr-299	3371	42	his	his	PRON
ftr-299	3371	43	term	term	NOUN
ftr-299	3371	44	as	as	ADP
ftr-299	3371	45	commissioner	commissioner	NOUN
ftr-299	3371	46	of	of	ADP
ftr-299	3371	47	internal	internal	ADJ
ftr-299	3371	48	revenue	revenue	NOUN
ftr-299	3371	49	.	.	PUNCT
ftr-299	3372	1	a	a	DET
ftr-299	3372	2	tigta	tigta	ADJ
ftr-299	3372	3	report	report	NOUN
ftr-299	3372	4	on	on	ADP
ftr-299	3372	5	this	this	DET
ftr-299	3372	6	practice	practice	NOUN
ftr-299	3372	7	was	be	AUX
ftr-299	3372	8	released	release	VERB
ftr-299	3372	9	.	.	PUNCT
ftr-299	3373	1			X
ftr-299	3373	2	in	in	ADP
ftr-299	3373	3	a	a	DET
ftr-299	3373	4	prepared	prepared	ADJ
ftr-299	3373	5	statement	statement	NOUN
ftr-299	3373	6	dated	date	VERB
ftr-299	3373	7	5/21/13	5/21/13	NUM
ftr-299	3373	8	for	for	ADP
ftr-299	3373	9	testimony	testimony	NOUN
ftr-299	3373	10	before	before	ADP
ftr-299	3373	11	the	the	DET
ftr-299	3373	12	senate	senate	PROPN
ftr-299	3373	13	finance	finance	PROPN
ftr-299	3373	14	committee	committee	PROPN
ftr-299	3373	15	on	on	ADP
ftr-299	3373	16	the	the	DET
ftr-299	3373	17	following	following	ADJ
ftr-299	3373	18	day	day	NOUN
ftr-299	3373	19	,	,	PUNCT
ftr-299	3373	20	the	the	DET
ftr-299	3373	21	treasury	treasury	NOUN
ftr-299	3373	22	inspector	inspector	NOUN
ftr-299	3373	23	general	general	NOUN
ftr-299	3373	24	for	for	ADP
ftr-299	3373	25	tax	tax	NOUN
ftr-299	3373	26	administration	administration	NOUN
ftr-299	3373	27	,	,	PUNCT
ftr-299	3373	28	j.	j.	PROPN
ftr-299	3373	29	russell	russell	PROPN
ftr-299	3373	30	george	george	PROPN
ftr-299	3373	31	,	,	PUNCT
ftr-299	3373	32	concluded	conclude	VERB
ftr-299	3373	33	that	that	SCONJ
ftr-299	3373	34	the	the	DET
ftr-299	3373	35	irs	irs	PROPN
ftr-299	3373	36	has	have	AUX
ftr-299	3373	37	still	still	ADV
ftr-299	3373	38	not	not	PART
ftr-299	3373	39	satisfactorily	satisfactorily	ADV
ftr-299	3373	40	resolved	resolve	VERB
ftr-299	3373	41	the	the	DET
ftr-299	3373	42	problems	problem	NOUN
ftr-299	3373	43	identified	identify	VERB
ftr-299	3373	44	in	in	ADP
ftr-299	3373	45	the	the	DET
ftr-299	3373	46	report	report	NOUN
ftr-299	3373	47	:	:	PUNCT
ftr-299	3373	48	irs	irs	PROPN
ftr-299	3373	49	’s	’s	PART
ftr-299	3373	50	response	response	NOUN
ftr-299	3373	51	to	to	ADP
ftr-299	3373	52	our	our	PRON
ftr-299	3373	53	recommendations	recommendation	NOUN
ftr-299	3373	54	tigta	tigta	VERB
ftr-299	3373	55	made	make	VERB
ftr-299	3373	56	nine	nine	NUM
ftr-299	3373	57	recommendations	recommendation	NOUN
ftr-299	3373	58	to	to	PART
ftr-299	3373	59	provide	provide	VERB
ftr-299	3373	60	more	more	ADJ
ftr-299	3373	61	assurance	assurance	NOUN
ftr-299	3373	62	that	that	SCONJ
ftr-299	3373	63	applications	application	NOUN
ftr-299	3373	64	are	be	AUX
ftr-299	3373	65	processed	process	VERB
ftr-299	3373	66	in	in	ADP
ftr-299	3373	67	a	a	DET
ftr-299	3373	68	fair	fair	ADJ
ftr-299	3373	69	and	and	CCONJ
ftr-299	3373	70	impartial	impartial	ADJ
ftr-299	3373	71	manner	manner	NOUN
ftr-299	3373	72	in	in	ADP
ftr-299	3373	73	the	the	DET
ftr-299	3373	74	future	future	NOUN
ftr-299	3373	75	without	without	ADP
ftr-299	3373	76	unreasonable	unreasonable	ADJ
ftr-299	3373	77	delay	delay	NOUN
ftr-299	3373	78	.	.	PUNCT
ftr-299	3374	1	the	the	DET
ftr-299	3374	2	irs	irs	PROPN
ftr-299	3374	3	agreed	agree	VERB
ftr-299	3374	4	to	to	ADP
ftr-299	3374	5	seven	seven	NUM
ftr-299	3374	6	of	of	ADP
ftr-299	3374	7	our	our	PRON
ftr-299	3374	8	nine	nine	NUM
ftr-299	3374	9	recommendations	recommendation	NOUN
ftr-299	3374	10	and	and	CCONJ
ftr-299	3374	11	proposed	propose	VERB
ftr-299	3374	12	alternative	alternative	ADJ
ftr-299	3374	13	corrective	corrective	ADJ
ftr-299	3374	14	actions	action	NOUN
ftr-299	3374	15	for	for	ADP
ftr-299	3374	16	two	two	NUM
ftr-299	3374	17	of	of	ADP
ftr-299	3374	18	our	our	PRON
ftr-299	3374	19	recommendations	recommendation	NOUN
ftr-299	3374	20	.	.	PUNCT
ftr-299	3375	1	however	however	ADV
ftr-299	3375	2	,	,	PUNCT
ftr-299	3375	3	we	we	PRON
ftr-299	3375	4	do	do	AUX
ftr-299	3375	5	not	not	PART
ftr-299	3375	6	agree	agree	VERB
ftr-299	3375	7	that	that	SCONJ
ftr-299	3375	8	the	the	DET
ftr-299	3375	9	alternative	alternative	ADJ
ftr-299	3375	10	corrective	corrective	ADJ
ftr-299	3375	11	actions	action	NOUN
ftr-299	3375	12	will	will	AUX
ftr-299	3375	13	accomplish	accomplish	VERB
ftr-299	3375	14	the	the	DET
ftr-299	3375	15	intent	intent	NOUN
ftr-299	3375	16	of	of	ADP
ftr-299	3375	17	the	the	DET
ftr-299	3375	18	recommendations	recommendation	NOUN
ftr-299	3375	19	.	.	PUNCT
ftr-299	3376	1	one	one	NUM
ftr-299	3376	2	of	of	ADP
ftr-299	3376	3	these	these	DET
ftr-299	3376	4	recommendations	recommendation	NOUN
ftr-299	3376	5	was	be	AUX
ftr-299	3376	6	that	that	SCONJ
ftr-299	3376	7	the	the	DET
ftr-299	3376	8	irs	irs	PROPN
ftr-299	3376	9	should	should	AUX
ftr-299	3376	10	clearly	clearly	ADV
ftr-299	3376	11	document	document	VERB
ftr-299	3376	12	the	the	DET
ftr-299	3376	13	reason	reason	NOUN
ftr-299	3376	14	applications	application	NOUN
ftr-299	3376	15	are	be	AUX
ftr-299	3376	16	chosen	choose	VERB
ftr-299	3376	17	for	for	ADP
ftr-299	3376	18	further	further	ADJ
ftr-299	3376	19	review	review	NOUN
ftr-299	3376	20	for	for	ADP
ftr-299	3376	21	potential	potential	ADJ
ftr-299	3376	22	political	political	ADJ
ftr-299	3376	23	campaign	campaign	NOUN
ftr-299	3376	24	intervention	intervention	NOUN
ftr-299	3376	25	.	.	PUNCT
ftr-299	3377	1	the	the	DET
ftr-299	3377	2	second	second	ADJ
ftr-299	3377	3	was	be	AUX
ftr-299	3377	4	that	that	SCONJ
ftr-299	3377	5	the	the	DET
ftr-299	3377	6	irs	irs	PROPN
ftr-299	3377	7	should	should	AUX
ftr-299	3377	8	develop	develop	VERB
ftr-299	3377	9	specific	specific	ADJ
ftr-299	3377	10	guidance	guidance	NOUN
ftr-299	3377	11	for	for	ADP
ftr-299	3377	12	specialists	specialist	NOUN
ftr-299	3377	13	processing	process	VERB
ftr-299	3377	14	potential	potential	ADJ
ftr-299	3377	15	political	political	ADJ
ftr-299	3377	16	cases	case	NOUN
ftr-299	3377	17	and	and	CCONJ
ftr-299	3377	18	publish	publish	VERB
ftr-299	3377	19	the	the	DET
ftr-299	3377	20	guidance	guidance	NOUN
ftr-299	3377	21	on	on	ADP
ftr-299	3377	22	the	the	DET
ftr-299	3377	23	internet	internet	NOUN
ftr-299	3377	24	.	.	PUNCT
ftr-299	3378	1	further	far	ADV
ftr-299	3378	2	,	,	PUNCT
ftr-299	3378	3	the	the	DET
ftr-299	3378	4	irs	irs	PROPN
ftr-299	3378	5	’s	’s	PART
ftr-299	3378	6	response	response	NOUN
ftr-299	3378	7	also	also	ADV
ftr-299	3378	8	states	state	VERB
ftr-299	3378	9	that	that	SCONJ
ftr-299	3378	10	issues	issue	NOUN
ftr-299	3378	11	discussed	discuss	VERB
ftr-299	3378	12	in	in	ADP
ftr-299	3378	13	the	the	DET
ftr-299	3378	14	report	report	NOUN
ftr-299	3378	15	have	have	AUX
ftr-299	3378	16	been	be	AUX
ftr-299	3378	17	resolved	resolve	VERB
ftr-299	3378	18	.	.	PUNCT
ftr-299	3379	1	we	we	PRON
ftr-299	3379	2	disagree	disagree	VERB
ftr-299	3379	3	with	with	ADP
ftr-299	3379	4	this	this	DET
ftr-299	3379	5	assertion	assertion	NOUN
ftr-299	3379	6	.	.	PUNCT
ftr-299	3380	1	until	until	SCONJ
ftr-299	3380	2	all	all	PRON
ftr-299	3380	3	of	of	ADP
ftr-299	3380	4	our	our	PRON
ftr-299	3380	5	recommendations	recommendation	NOUN
ftr-299	3380	6	are	be	AUX
ftr-299	3380	7	fully	fully	ADV
ftr-299	3380	8	implemented	implement	VERB
ftr-299	3380	9	and	and	CCONJ
ftr-299	3380	10	the	the	DET
ftr-299	3380	11	numerous	numerous	ADJ
ftr-299	3380	12	applications	application	NOUN
ftr-299	3380	13	that	that	PRON
ftr-299	3380	14	were	be	AUX
ftr-299	3380	15	open	open	ADJ
ftr-299	3380	16	as	as	ADP
ftr-299	3380	17	of	of	ADP
ftr-299	3380	18	december	december	PROPN
ftr-299	3380	19	2012	2012	NUM
ftr-299	3380	20	are	be	AUX
ftr-299	3380	21	closed	closed	ADJ
ftr-299	3380	22	,	,	PUNCT
ftr-299	3380	23	we	we	PRON
ftr-299	3380	24	do	do	AUX
ftr-299	3380	25	not	not	PART
ftr-299	3380	26	consider	consider	VERB
ftr-299	3380	27	the	the	DET
ftr-299	3380	28	concerns	concern	NOUN
ftr-299	3380	29	in	in	ADP
ftr-299	3380	30	this	this	DET
ftr-299	3380	31	report	report	NOUN
ftr-299	3380	32	to	to	PART
ftr-299	3380	33	be	be	AUX
ftr-299	3380	34	resolved	resolve	VERB
ftr-299	3380	35	.	.	PUNCT
ftr-299	3381	1	in	in	ADP
ftr-299	3381	2	addition	addition	NOUN
ftr-299	3381	3	,	,	PUNCT
ftr-299	3381	4	as	as	ADP
ftr-299	3381	5	part	part	NOUN
ftr-299	3381	6	of	of	ADP
ftr-299	3381	7	our	our	PRON
ftr-299	3381	8	mission	mission	NOUN
ftr-299	3381	9	,	,	PUNCT
ftr-299	3381	10	tigta	tigta	PROPN
ftr-299	3381	11	will	will	AUX
ftr-299	3381	12	also	also	ADV
ftr-299	3381	13	determine	determine	VERB
ftr-299	3381	14	whether	whether	SCONJ
ftr-299	3381	15	any	any	DET
ftr-299	3381	16	criminal	criminal	ADJ
ftr-299	3381	17	activity	activity	NOUN
ftr-299	3381	18	or	or	CCONJ
ftr-299	3381	19	administrative	administrative	ADJ
ftr-299	3381	20	misconduct	misconduct	NOUN
ftr-299	3381	21	occurred	occur	VERB
ftr-299	3381	22	during	during	ADP
ftr-299	3381	23	this	this	DET
ftr-299	3381	24	process	process	NOUN
ftr-299	3381	25	.	.	PUNCT
ftr-299	3382	1	the	the	DET
ftr-299	3382	2	attached	attach	VERB
ftr-299	3382	3	tigta	tigta	PROPN
ftr-299	3382	4	report	report	NOUN
ftr-299	3382	5	includes	include	VERB
ftr-299	3382	6	additional	additional	ADJ
ftr-299	3382	7	information	information	NOUN
ftr-299	3382	8	on	on	ADP
ftr-299	3382	9	all	all	DET
ftr-299	3382	10	nine	nine	NUM
ftr-299	3382	11	recommendations	recommendation	NOUN
ftr-299	3382	12	and	and	CCONJ
ftr-299	3382	13	the	the	DET
ftr-299	3382	14	irs	irs	PROPN
ftr-299	3382	15	’s	’s	PART
ftr-299	3382	16	planned	plan	VERB
ftr-299	3382	17	corrective	corrective	ADJ
ftr-299	3382	18	actions	action	NOUN
ftr-299	3382	19	and	and	CCONJ
ftr-299	3382	20	completion	completion	NOUN
ftr-299	3382	21	dates	date	NOUN
ftr-299	3382	22	.	.	PUNCT
ftr-299	3383	1			PROPN
ftr-299	3383	2	superman	superman	PROPN
ftr-299	3383	3	,	,	PUNCT
ftr-299	3383	4	using	use	VERB
ftr-299	3383	5	treasury	treasury	PROPN
ftr-299	3383	6	secretary	secretary	NOUN
ftr-299	3383	7	lew	lew	NOUN
ftr-299	3383	8	as	as	ADP
ftr-299	3383	9	a	a	DET
ftr-299	3383	10	conduit	conduit	NOUN
ftr-299	3383	11	,	,	PUNCT
ftr-299	3383	12	asked	ask	VERB
ftr-299	3383	13	acting	acting	NOUN
ftr-299	3383	14	commissioner	commissioner	NOUN
ftr-299	3383	15	of	of	ADP
ftr-299	3383	16	internal	internal	PROPN
ftr-299	3383	17	revenue	revenue	PROPN
ftr-299	3383	18	steven	steven	PROPN
ftr-299	3383	19	miller	miller	PROPN
ftr-299	3383	20	to	to	PART
ftr-299	3383	21	resign	resign	VERB
ftr-299	3383	22	,	,	PUNCT
ftr-299	3383	23	and	and	CCONJ
ftr-299	3383	24	daniel	daniel	PROPN
ftr-299	3383	25	werfel	werfel	PROPN
ftr-299	3383	26	was	be	AUX
ftr-299	3383	27	appointed	appoint	VERB
ftr-299	3383	28	as	as	ADP
ftr-299	3383	29	acting	acting	NOUN
ftr-299	3383	30	commissioner	commissioner	NOUN
ftr-299	3383	31	effective	effective	ADJ
ftr-299	3383	32	5/22/13	5/22/13	NUM
ftr-299	3383	33	.	.	PUNCT
ftr-299	3384	1	although	although	SCONJ
ftr-299	3384	2	he	he	PRON
ftr-299	3384	3	is	be	AUX
ftr-299	3384	4	a	a	DET
ftr-299	3384	5	lawyer	lawyer	NOUN
ftr-299	3384	6	and	and	CCONJ
ftr-299	3384	7	worked	work	VERB
ftr-299	3384	8	in	in	ADP
ftr-299	3384	9	the	the	DET
ftr-299	3384	10	department	department	PROPN
ftr-299	3384	11	of	of	ADP
ftr-299	3384	12	justice	justice	PROPN
ftr-299	3384	13	civil	civil	ADJ
ftr-299	3384	14	rights	right	NOUN
ftr-299	3384	15	division	division	NOUN
ftr-299	3384	16	,	,	PUNCT
ftr-299	3384	17	werfel	werfel	NOUN
ftr-299	3384	18	has	have	VERB
ftr-299	3384	19	absolutely	absolutely	ADV
ftr-299	3384	20	no	no	PRON
ftr-299	3384	21	prior	prior	ADJ
ftr-299	3384	22	tax	tax	NOUN
ftr-299	3384	23	experience	experience	NOUN
ftr-299	3384	24	.	.	PUNCT
ftr-299	3385	1			PROPN
ftr-299	3385	2	included	include	VERB
ftr-299	3385	3	among	among	ADP
ftr-299	3385	4	the	the	DET
ftr-299	3385	5	“	"	PUNCT
ftr-299	3385	6	two	two	NUM
ftr-299	3385	7	rogue	rogue	ADJ
ftr-299	3385	8	agents	agent	NOUN
ftr-299	3385	9	in	in	ADP
ftr-299	3385	10	cincinnati	cincinnati	PROPN
ftr-299	3385	11	”	"	PUNCT
ftr-299	3385	12	are	be	AUX
ftr-299	3385	13	holly	holly	PROPN
ftr-299	3385	14	paz	paz	PROPN
ftr-299	3385	15	(	(	PUNCT
ftr-299	3385	16	acting	act	VERB
ftr-299	3385	17	director	director	NOUN
ftr-299	3385	18	of	of	ADP
ftr-299	3385	19	rulings	ruling	NOUN
ftr-299	3385	20	and	and	CCONJ
ftr-299	3385	21	agreements	agreement	NOUN
ftr-299	3385	22	at	at	ADP
ftr-299	3385	23	the	the	DET
ftr-299	3385	24	irs	irs	PROPN
ftr-299	3385	25	's	's	PART
ftr-299	3385	26	tax	tax	NOUN
ftr-299	3385	27	-	-	PUNCT
ftr-299	3385	28	exempt	exempt	ADJ
ftr-299	3385	29	and	and	CCONJ
ftr-299	3385	30	government	government	NOUN
ftr-299	3385	31	entities	entity	NOUN
ftr-299	3385	32	division	division	NOUN
ftr-299	3385	33	,	,	PUNCT
ftr-299	3385	34	fired	fire	VERB
ftr-299	3385	35	;	;	PUNCT
ftr-299	3385	36	replaced	replace	VERB
ftr-299	3385	37	6/10/13	6/10/13	NUM
ftr-299	3385	38	as	as	ADP
ftr-299	3385	39	2014	2014	NUM
ftr-299	3385	40	]	]	PUNCT
ftr-299	3385	41	recent	recent	ADJ
ftr-299	3385	42	developments	development	NOUN
ftr-299	3385	43	in	in	ADP
ftr-299	3385	44	federal	federal	ADJ
ftr-299	3385	45	income	income	NOUN
ftr-299	3385	46	taxation	taxation	NOUN
ftr-299	3385	47	387	387	NUM
ftr-299	3385	48	acting	act	VERB
ftr-299	3385	49	director	director	NOUN
ftr-299	3385	50	by	by	ADP
ftr-299	3385	51	karen	karen	PROPN
ftr-299	3385	52	schiller	schiller	PROPN
ftr-299	3385	53	,	,	PUNCT
ftr-299	3385	54	who	who	PRON
ftr-299	3385	55	was	be	AUX
ftr-299	3385	56	director	director	NOUN
ftr-299	3385	57	for	for	ADP
ftr-299	3385	58	exam	exam	NOUN
ftr-299	3385	59	planning	planning	NOUN
ftr-299	3385	60	and	and	CCONJ
ftr-299	3385	61	delivery	delivery	NOUN
ftr-299	3385	62	at	at	ADP
ftr-299	3385	63	the	the	DET
ftr-299	3385	64	irs	irs	PROPN
ftr-299	3385	65	small	small	ADJ
ftr-299	3385	66	business	business	NOUN
ftr-299	3385	67	/	/	SYM
ftr-299	3385	68	self	self	NOUN
ftr-299	3385	69	-	-	PUNCT
ftr-299	3385	70	employed	employ	VERB
ftr-299	3385	71	division	division	NOUN
ftr-299	3385	72	)	)	PUNCT
ftr-299	3385	73	,	,	PUNCT
ftr-299	3385	74	carter	carter	PROPN
ftr-299	3385	75	hull	hull	PROPN
ftr-299	3385	76	(	(	PUNCT
ftr-299	3385	77	washington	washington	PROPN
ftr-299	3385	78	irs	irs	PROPN
ftr-299	3385	79	lawyer	lawyer	NOUN
ftr-299	3385	80	who	who	PRON
ftr-299	3385	81	was	be	AUX
ftr-299	3385	82	overruled	overrule	VERB
ftr-299	3385	83	by	by	ADP
ftr-299	3385	84	washington	washington	PROPN
ftr-299	3385	85	superiors	superior	NOUN
ftr-299	3385	86	when	when	SCONJ
ftr-299	3385	87	he	he	PRON
ftr-299	3385	88	recommended	recommend	VERB
ftr-299	3385	89	making	make	VERB
ftr-299	3385	90	decisions	decision	NOUN
ftr-299	3385	91	on	on	ADP
ftr-299	3385	92	§	§	PROPN
ftr-299	3385	93	501(c)(4	501(c)(4	NUM
ftr-299	3385	94	)	)	PUNCT
ftr-299	3385	95	applications	application	NOUN
ftr-299	3385	96	without	without	ADP
ftr-299	3385	97	additional	additional	ADJ
ftr-299	3385	98	scrutiny	scrutiny	NOUN
ftr-299	3385	99	,	,	PUNCT
ftr-299	3385	100	retiring	retire	VERB
ftr-299	3385	101	)	)	PUNCT
ftr-299	3385	102	,	,	PUNCT
ftr-299	3385	103	sarah	sarah	PROPN
ftr-299	3385	104	hall	hall	PROPN
ftr-299	3385	105	ingram	ingram	PROPN
ftr-299	3385	106	(	(	PUNCT
ftr-299	3385	107	who	who	PRON
ftr-299	3385	108	always	always	ADV
ftr-299	3385	109	seemed	seem	VERB
ftr-299	3385	110	to	to	PART
ftr-299	3385	111	be	be	AUX
ftr-299	3385	112	doing	do	VERB
ftr-299	3385	113	something	something	PRON
ftr-299	3385	114	other	other	ADJ
ftr-299	3385	115	than	than	SCONJ
ftr-299	3385	116	work	work	VERB
ftr-299	3385	117	her	her	PRON
ftr-299	3385	118	title	title	NOUN
ftr-299	3385	119	called	call	VERB
ftr-299	3385	120	for	for	ADP
ftr-299	3385	121	)	)	PUNCT
ftr-299	3385	122	,	,	PUNCT
ftr-299	3385	123	and	and	CCONJ
ftr-299	3385	124	joseph	joseph	PROPN
ftr-299	3385	125	grant	grant	PROPN
ftr-299	3385	126	(	(	PUNCT
ftr-299	3385	127	commissioner	commissioner	NOUN
ftr-299	3385	128	of	of	ADP
ftr-299	3385	129	tax	tax	NOUN
ftr-299	3385	130	exempt	exempt	ADJ
ftr-299	3385	131	and	and	CCONJ
ftr-299	3385	132	government	government	NOUN
ftr-299	3385	133	entities	entity	NOUN
ftr-299	3385	134	division	division	NOUN
ftr-299	3385	135	and	and	CCONJ
ftr-299	3385	136	lois	lois	PROPN
ftr-299	3385	137	lerner	lerner	PROPN
ftr-299	3385	138	’s	’s	PART
ftr-299	3385	139	boss	boss	NOUN
ftr-299	3385	140	,	,	PUNCT
ftr-299	3385	141	retired	retire	VERB
ftr-299	3385	142	on	on	ADP
ftr-299	3385	143	6/3/13	6/3/13	NUM
ftr-299	3385	144	)	)	PUNCT
ftr-299	3385	145	.	.	PUNCT
ftr-299	3386	1	a.	a.	NOUN
ftr-299	3387	1	the	the	DET
ftr-299	3387	2	only	only	ADJ
ftr-299	3387	3	scandal	scandal	NOUN
ftr-299	3387	4	at	at	ADP
ftr-299	3387	5	the	the	DET
ftr-299	3387	6	irs	irs	PROPN
ftr-299	3387	7	is	be	AUX
ftr-299	3387	8	that	that	SCONJ
ftr-299	3387	9	it	it	PRON
ftr-299	3387	10	appears	appear	VERB
ftr-299	3387	11	to	to	PART
ftr-299	3387	12	be	be	AUX
ftr-299	3387	13	knuckling	knuckle	VERB
ftr-299	3387	14	under	under	ADP
ftr-299	3387	15	to	to	PART
ftr-299	3387	16	pressure	pressure	NOUN
ftr-299	3387	17	and	and	CCONJ
ftr-299	3387	18	declining	decline	VERB
ftr-299	3387	19	to	to	PART
ftr-299	3387	20	enforce	enforce	VERB
ftr-299	3387	21	the	the	DET
ftr-299	3387	22	law	law	NOUN
ftr-299	3387	23	,	,	PUNCT
ftr-299	3387	24	and	and	CCONJ
ftr-299	3387	25	no	no	DET
ftr-299	3387	26	one	one	NOUN
ftr-299	3387	27	can	can	AUX
ftr-299	3387	28	force	force	VERB
ftr-299	3387	29	it	it	PRON
ftr-299	3387	30	to	to	PART
ftr-299	3387	31	do	do	VERB
ftr-299	3387	32	what	what	PRON
ftr-299	3387	33	’s	’	VERB
ftr-299	3387	34	right	right	ADJ
ftr-299	3387	35	.	.	PUNCT
ftr-299	3388	1	fs-2013	fs-2013	PROPN
ftr-299	3388	2	-	-	PUNCT
ftr-299	3388	3	8	8	NUM
ftr-299	3388	4	(	(	PUNCT
ftr-299	3388	5	6/24/13	6/24/13	NUM
ftr-299	3388	6	)	)	PUNCT
ftr-299	3388	7	.	.	PUNCT
ftr-299	3389	1	the	the	DET
ftr-299	3389	2	irs	irs	PROPN
ftr-299	3389	3	announced	announce	VERB
ftr-299	3389	4	that	that	SCONJ
ftr-299	3389	5	it	it	PRON
ftr-299	3389	6	is	be	AUX
ftr-299	3389	7	offering	offer	VERB
ftr-299	3389	8	certain	certain	ADJ
ftr-299	3389	9	organizations	organization	NOUN
ftr-299	3389	10	that	that	PRON
ftr-299	3389	11	have	have	AUX
ftr-299	3389	12	applied	apply	VERB
ftr-299	3389	13	for	for	ADP
ftr-299	3389	14	§	§	PROPN
ftr-299	3389	15	501(c)(4	501(c)(4	NUM
ftr-299	3389	16	)	)	PUNCT
ftr-299	3389	17	status	status	NOUN
ftr-299	3389	18	an	an	DET
ftr-299	3389	19	optional	optional	ADJ
ftr-299	3389	20	fast	fast	ADJ
ftr-299	3389	21	-	-	PUNCT
ftr-299	3389	22	track	track	NOUN
ftr-299	3389	23	method	method	NOUN
ftr-299	3389	24	to	to	PART
ftr-299	3389	25	obtain	obtain	VERB
ftr-299	3389	26	tax	tax	NOUN
ftr-299	3389	27	-	-	PUNCT
ftr-299	3389	28	exempt	exempt	ADJ
ftr-299	3389	29	status	status	NOUN
ftr-299	3389	30	.	.	PUNCT
ftr-299	3390	1	the	the	DET
ftr-299	3390	2	irs	irs	PROPN
ftr-299	3390	3	will	will	AUX
ftr-299	3390	4	offer	offer	VERB
ftr-299	3390	5	the	the	DET
ftr-299	3390	6	expedited	expedite	VERB
ftr-299	3390	7	option	option	NOUN
ftr-299	3390	8	to	to	ADP
ftr-299	3390	9	groups	group	NOUN
ftr-299	3390	10	that	that	PRON
ftr-299	3390	11	have	have	AUX
ftr-299	3390	12	had	have	VERB
ftr-299	3390	13	their	their	PRON
ftr-299	3390	14	applications	application	NOUN
ftr-299	3390	15	pending	pende	VERB
ftr-299	3390	16	for	for	ADP
ftr-299	3390	17	more	more	ADJ
ftr-299	3390	18	than	than	ADP
ftr-299	3390	19	120	120	NUM
ftr-299	3390	20	days	day	NOUN
ftr-299	3390	21	and	and	CCONJ
ftr-299	3390	22	involve	involve	VERB
ftr-299	3390	23	possible	possible	ADJ
ftr-299	3390	24	political	political	ADJ
ftr-299	3390	25	campaign	campaign	NOUN
ftr-299	3390	26	intervention	intervention	NOUN
ftr-299	3390	27	or	or	CCONJ
ftr-299	3390	28	issue	issue	VERB
ftr-299	3390	29	advocacy	advocacy	NOUN
ftr-299	3390	30	.	.	PUNCT
ftr-299	3390	31	”	"	PUNCT
ftr-299	3391	1	this	this	DET
ftr-299	3391	2	“	"	PUNCT
ftr-299	3391	3	safe	safe	ADJ
ftr-299	3391	4	-	-	PUNCT
ftr-299	3391	5	harbor	harbor	NOUN
ftr-299	3391	6	”	"	PUNCT
ftr-299	3391	7	option	option	NOUN
ftr-299	3391	8	will	will	AUX
ftr-299	3391	9	provide	provide	VERB
ftr-299	3391	10	certain	certain	ADJ
ftr-299	3391	11	groups	group	NOUN
ftr-299	3391	12	an	an	DET
ftr-299	3391	13	approved	approve	VERB
ftr-299	3391	14	determination	determination	NOUN
ftr-299	3391	15	letter	letter	NOUN
ftr-299	3391	16	granting	grant	VERB
ftr-299	3391	17	them	they	PRON
ftr-299	3391	18	501(c)(4	501(c)(4	NUM
ftr-299	3391	19	)	)	PUNCT
ftr-299	3391	20	status	status	NOUN
ftr-299	3391	21	within	within	ADP
ftr-299	3391	22	two	two	NUM
ftr-299	3391	23	weeks	week	NOUN
ftr-299	3391	24	if	if	SCONJ
ftr-299	3391	25	they	they	PRON
ftr-299	3391	26	certify	certify	VERB
ftr-299	3391	27	they	they	PRON
ftr-299	3391	28	devote	devote	VERB
ftr-299	3391	29	60	60	NUM
ftr-299	3391	30	percent	percent	NOUN
ftr-299	3391	31	or	or	CCONJ
ftr-299	3391	32	more	more	ADJ
ftr-299	3391	33	of	of	ADP
ftr-299	3391	34	both	both	DET
ftr-299	3391	35	their	their	PRON
ftr-299	3391	36	spending	spending	NOUN
ftr-299	3391	37	and	and	CCONJ
ftr-299	3391	38	time	time	NOUN
ftr-299	3391	39	on	on	ADP
ftr-299	3391	40	activities	activity	NOUN
ftr-299	3391	41	that	that	PRON
ftr-299	3391	42	promote	promote	VERB
ftr-299	3391	43	social	social	ADJ
ftr-299	3391	44	welfare	welfare	NOUN
ftr-299	3391	45	as	as	SCONJ
ftr-299	3391	46	defined	define	VERB
ftr-299	3391	47	by	by	ADP
ftr-299	3391	48	section	section	NOUN
ftr-299	3391	49	501(c)(4	501(c)(4	NUM
ftr-299	3391	50	)	)	PUNCT
ftr-299	3391	51	.	.	PUNCT
ftr-299	3392	1	at	at	ADP
ftr-299	3392	2	the	the	DET
ftr-299	3392	3	same	same	ADJ
ftr-299	3392	4	time	time	NOUN
ftr-299	3392	5	,	,	PUNCT
ftr-299	3392	6	they	they	PRON
ftr-299	3392	7	must	must	AUX
ftr-299	3392	8	certify	certify	VERB
ftr-299	3392	9	that	that	SCONJ
ftr-299	3392	10	political	political	ADJ
ftr-299	3392	11	campaign	campaign	NOUN
ftr-299	3392	12	intervention	intervention	NOUN
ftr-299	3392	13	involves	involve	VERB
ftr-299	3392	14	40	40	NUM
ftr-299	3392	15	percent	percent	NOUN
ftr-299	3392	16	or	or	CCONJ
ftr-299	3392	17	less	less	ADJ
ftr-299	3392	18	of	of	ADP
ftr-299	3392	19	both	both	DET
ftr-299	3392	20	their	their	PRON
ftr-299	3392	21	spending	spending	NOUN
ftr-299	3392	22	and	and	CCONJ
ftr-299	3392	23	time	time	NOUN
ftr-299	3392	24	.	.	PUNCT
ftr-299	3393	1	these	these	DET
ftr-299	3393	2	thresholds	threshold	NOUN
ftr-299	3393	3	apply	apply	VERB
ftr-299	3393	4	for	for	ADP
ftr-299	3393	5	past	past	NOUN
ftr-299	3393	6	,	,	PUNCT
ftr-299	3393	7	current	current	ADJ
ftr-299	3393	8	and	and	CCONJ
ftr-299	3393	9	future	future	ADJ
ftr-299	3393	10	years	year	NOUN
ftr-299	3393	11	of	of	ADP
ftr-299	3393	12	operation	operation	NOUN
ftr-299	3393	13	.	.	PUNCT
ftr-299	3394	1	solely	solely	ADV
ftr-299	3394	2	for	for	ADP
ftr-299	3394	3	the	the	DET
ftr-299	3394	4	purpose	purpose	NOUN
ftr-299	3394	5	of	of	ADP
ftr-299	3394	6	determining	determine	VERB
ftr-299	3394	7	eligibility	eligibility	NOUN
ftr-299	3394	8	for	for	ADP
ftr-299	3394	9	the	the	DET
ftr-299	3394	10	expedited	expedite	VERB
ftr-299	3394	11	procedure	procedure	NOUN
ftr-299	3394	12	,	,	PUNCT
ftr-299	3394	13	an	an	DET
ftr-299	3394	14	organization	organization	NOUN
ftr-299	3394	15	must	must	AUX
ftr-299	3394	16	count	count	VERB
ftr-299	3394	17	,	,	PUNCT
ftr-299	3394	18	among	among	ADP
ftr-299	3394	19	other	other	ADJ
ftr-299	3394	20	things	thing	NOUN
ftr-299	3394	21	,	,	PUNCT
ftr-299	3394	22	any	any	DET
ftr-299	3394	23	public	public	ADJ
ftr-299	3394	24	communication	communication	NOUN
ftr-299	3394	25	identifying	identify	VERB
ftr-299	3394	26	a	a	DET
ftr-299	3394	27	candidate	candidate	NOUN
ftr-299	3394	28	that	that	PRON
ftr-299	3394	29	occurred	occur	VERB
ftr-299	3394	30	within	within	ADP
ftr-299	3394	31	60	60	NUM
ftr-299	3394	32	days	day	NOUN
ftr-299	3394	33	prior	prior	ADV
ftr-299	3394	34	to	to	ADP
ftr-299	3394	35	a	a	DET
ftr-299	3394	36	general	general	ADJ
ftr-299	3394	37	election	election	NOUN
ftr-299	3394	38	or	or	CCONJ
ftr-299	3394	39	30	30	NUM
ftr-299	3394	40	days	day	NOUN
ftr-299	3394	41	prior	prior	ADV
ftr-299	3394	42	to	to	ADP
ftr-299	3394	43	a	a	DET
ftr-299	3394	44	primary	primary	NOUN
ftr-299	3394	45	as	as	ADP
ftr-299	3394	46	political	political	ADJ
ftr-299	3394	47	campaign	campaign	NOUN
ftr-299	3394	48	intervention	intervention	NOUN
ftr-299	3394	49	.	.	PUNCT
ftr-299	3395	1	(	(	PUNCT
ftr-299	3395	2	emphasis	emphasis	NOUN
ftr-299	3395	3	added	add	VERB
ftr-299	3395	4	)	)	PUNCT
ftr-299	3395	5			NOUN
ftr-299	3395	6	section	section	NOUN
ftr-299	3395	7	501(c)(4	501(c)(4	NUM
ftr-299	3395	8	)	)	PUNCT
ftr-299	3395	9	allows	allow	VERB
ftr-299	3395	10	tax	tax	NOUN
ftr-299	3395	11	-	-	PUNCT
ftr-299	3395	12	exempt	exempt	ADJ
ftr-299	3395	13	status	status	NOUN
ftr-299	3395	14	for	for	ADP
ftr-299	3395	15	“	"	PUNCT
ftr-299	3395	16	[	[	X
ftr-299	3395	17	c]ivic	c]ivic	ADJ
ftr-299	3395	18	leagues	league	NOUN
ftr-299	3395	19	or	or	CCONJ
ftr-299	3395	20	organizations	organization	NOUN
ftr-299	3395	21	not	not	PART
ftr-299	3395	22	organized	organize	VERB
ftr-299	3395	23	for	for	ADP
ftr-299	3395	24	profit	profit	NOUN
ftr-299	3395	25	but	but	CCONJ
ftr-299	3395	26	operated	operate	VERB
ftr-299	3395	27	exclusively	exclusively	ADV
ftr-299	3395	28	for	for	ADP
ftr-299	3395	29	the	the	DET
ftr-299	3395	30	promotion	promotion	NOUN
ftr-299	3395	31	of	of	ADP
ftr-299	3395	32	social	social	ADJ
ftr-299	3395	33	welfare	welfare	NOUN
ftr-299	3395	34	…	…	PUNCT
ftr-299	3395	35	.	.	PUNCT
ftr-299	3395	36	”	"	PUNCT
ftr-299	3396	1	in	in	ADP
ftr-299	3396	2	a	a	DET
ftr-299	3396	3	bit	bit	NOUN
ftr-299	3396	4	of	of	ADP
ftr-299	3396	5	orwellian	orwellian	ADJ
ftr-299	3396	6	logic	logic	NOUN
ftr-299	3396	7	,	,	PUNCT
ftr-299	3396	8	reg	reg	NOUN
ftr-299	3396	9	.	.	PUNCT
ftr-299	3397	1	§	§	PROPN
ftr-299	3397	2	1.501(c)(4)-1(a)(2)(i	1.501(c)(4)-1(a)(2)(i	NUM
ftr-299	3397	3	)	)	PUNCT
ftr-299	3397	4	,	,	PUNCT
ftr-299	3397	5	redefines	redefine	VERB
ftr-299	3397	6	“	"	PUNCT
ftr-299	3397	7	exclusively	exclusively	ADV
ftr-299	3397	8	”	"	PUNCT
ftr-299	3397	9	as	as	ADP
ftr-299	3397	10	“	"	PUNCT
ftr-299	3397	11	primarily	primarily	ADV
ftr-299	3397	12	,	,	PUNCT
ftr-299	3397	13	”	"	PUNCT
ftr-299	3397	14	but	but	CCONJ
ftr-299	3397	15	it	it	PRON
ftr-299	3397	16	really	really	ADV
ftr-299	3397	17	is	be	AUX
ftr-299	3397	18	doubtful	doubtful	ADJ
ftr-299	3397	19	that	that	SCONJ
ftr-299	3397	20	the	the	DET
ftr-299	3397	21	language	language	NOUN
ftr-299	3397	22	of	of	ADP
ftr-299	3397	23	the	the	DET
ftr-299	3397	24	regulation	regulation	NOUN
ftr-299	3397	25	was	be	AUX
ftr-299	3397	26	intended	intend	VERB
ftr-299	3397	27	to	to	PART
ftr-299	3397	28	allow	allow	VERB
ftr-299	3397	29	any	any	DET
ftr-299	3397	30	political	political	ADJ
ftr-299	3397	31	activities	activity	NOUN
ftr-299	3397	32	.	.	PUNCT
ftr-299	3398	1	it	it	PRON
ftr-299	3398	2	most	most	ADV
ftr-299	3398	3	likely	likely	ADV
ftr-299	3398	4	was	be	AUX
ftr-299	3398	5	intended	intend	VERB
ftr-299	3398	6	to	to	PART
ftr-299	3398	7	preserve	preserve	VERB
ftr-299	3398	8	tax	tax	NOUN
ftr-299	3398	9	-	-	PUNCT
ftr-299	3398	10	exempt	exempt	ADJ
ftr-299	3398	11	status	status	NOUN
ftr-299	3398	12	for	for	ADP
ftr-299	3398	13	organizations	organization	NOUN
ftr-299	3398	14	subject	subject	ADJ
ftr-299	3398	15	to	to	ADP
ftr-299	3398	16	ubit	ubit	NOUN
ftr-299	3398	17	.	.	PUNCT
ftr-299	3399	1	see	see	VERB
ftr-299	3399	2	ellen	ellen	PROPN
ftr-299	3399	3	aprill	aprill	PROPN
ftr-299	3399	4	,	,	PUNCT
ftr-299	3399	5	the	the	DET
ftr-299	3399	6	irs	irs	PROPN
ftr-299	3399	7	’s	’s	PART
ftr-299	3399	8	tea	tea	NOUN
ftr-299	3399	9	party	party	NOUN
ftr-299	3399	10	tax	tax	NOUN
ftr-299	3399	11	row	row	NOUN
ftr-299	3399	12	:	:	PUNCT
ftr-299	3399	13	how	how	SCONJ
ftr-299	3399	14	‘	'	PUNCT
ftr-299	3399	15	exclusively	exclusively	ADV
ftr-299	3399	16	’	'	PUNCT
ftr-299	3399	17	became	become	VERB
ftr-299	3399	18	‘	'	PUNCT
ftr-299	3399	19	primarily	primarily	ADV
ftr-299	3399	20	’	'	PUNCT
ftr-299	3399	21	,	,	PUNCT
ftr-299	3399	22	http://www.psmag.com/politics/theirss-tea-party-tax-row-how-exclusively-became-primarily-59451/.	http://www.psmag.com/politics/theirss-tea-party-tax-row-how-exclusively-became-primarily-59451/.	ADV
ftr-299	3399	23	at	at	ADP
ftr-299	3399	24	least	least	ADV
ftr-299	3399	25	388	388	NUM
ftr-299	3399	26	florida	florida	PROPN
ftr-299	3399	27	tax	tax	NOUN
ftr-299	3399	28	review	review	NOUN
ftr-299	3399	29	[	[	X
ftr-299	3399	30	vol	vol	NOUN
ftr-299	3399	31	.	.	PUNCT
ftr-299	3400	1	15:5	15:5	NUM
ftr-299	3400	2	some	some	PRON
ftr-299	3400	3	of	of	ADP
ftr-299	3400	4	us	we	PRON
ftr-299	3400	5	10	10	NUM
ftr-299	3400	6	believe	believe	VERB
ftr-299	3400	7	that	that	SCONJ
ftr-299	3400	8	if	if	SCONJ
ftr-299	3400	9	the	the	DET
ftr-299	3400	10	irs	irs	PROPN
ftr-299	3400	11	had	have	AUX
ftr-299	3400	12	done	do	VERB
ftr-299	3400	13	so	so	ADV
ftr-299	3400	14	at	at	ADP
ftr-299	3400	15	the	the	DET
ftr-299	3400	16	outset	outset	NOUN
ftr-299	3400	17	–	–	PUNCT
ftr-299	3400	18	years	year	NOUN
ftr-299	3400	19	ago	ago	ADV
ftr-299	3400	20	–	–	PUNCT
ftr-299	3400	21	it	it	PRON
ftr-299	3400	22	could	could	AUX
ftr-299	3400	23	have	have	AUX
ftr-299	3400	24	said	say	VERB
ftr-299	3400	25	zero	zero	NUM
ftr-299	3400	26	,	,	PUNCT
ftr-299	3400	27	nada	nada	PROPN
ftr-299	3400	28	political	political	ADJ
ftr-299	3400	29	activities	activity	NOUN
ftr-299	3400	30	allowed	allow	VERB
ftr-299	3400	31	under	under	ADP
ftr-299	3400	32	the	the	DET
ftr-299	3400	33	code	code	NOUN
ftr-299	3400	34	and	and	CCONJ
ftr-299	3400	35	regulations	regulation	NOUN
ftr-299	3400	36	language	language	NOUN
ftr-299	3400	37	.	.	PUNCT
ftr-299	3401	1	b.	b.	NOUN
ftr-299	3402	1	these	these	DET
ftr-299	3402	2	allegations	allegation	NOUN
ftr-299	3402	3	are	be	AUX
ftr-299	3402	4	unanswerable	unanswerable	ADJ
ftr-299	3402	5	.	.	PUNCT
ftr-299	3403	1	van	van	PROPN
ftr-299	3403	2	hollen	hollen	PROPN
ftr-299	3403	3	v.	v.	PROPN
ftr-299	3403	4	internal	internal	PROPN
ftr-299	3403	5	revenue	revenue	NOUN
ftr-299	3403	6	service	service	NOUN
ftr-299	3403	7	(	(	PUNCT
ftr-299	3403	8	d.	d.	PROPN
ftr-299	3403	9	d.c	d.c	PROPN
ftr-299	3403	10	.	.	PROPN
ftr-299	3403	11	,	,	PUNCT
ftr-299	3403	12	no	no	INTJ
ftr-299	3403	13	.	.	PUNCT
ftr-299	3404	1	1:13	1:13	NUM
ftr-299	3404	2	-	-	PUNCT
ftr-299	3404	3	cv-01276	cv-01276	NOUN
ftr-299	3404	4	,	,	PUNCT
ftr-299	3404	5	filed	file	VERB
ftr-299	3404	6	8/21/13	8/21/13	NUM
ftr-299	3404	7	)	)	PUNCT
ftr-299	3404	8	.	.	PUNCT
ftr-299	3405	1	representative	representative	PROPN
ftr-299	3405	2	chris	chris	PROPN
ftr-299	3405	3	van	van	PROPN
ftr-299	3405	4	hollen	hollen	PROPN
ftr-299	3405	5	(	(	PUNCT
ftr-299	3405	6	d.-md	d.-md	PROPN
ftr-299	3405	7	)	)	PUNCT
ftr-299	3405	8	and	and	CCONJ
ftr-299	3405	9	three	three	NUM
ftr-299	3405	10	nonprofit	nonprofit	ADJ
ftr-299	3405	11	organizations	organization	NOUN
ftr-299	3405	12	filed	file	VERB
ftr-299	3405	13	a	a	DET
ftr-299	3405	14	complaint	complaint	NOUN
ftr-299	3405	15	in	in	ADP
ftr-299	3405	16	a	a	DET
ftr-299	3405	17	district	district	NOUN
ftr-299	3405	18	court	court	NOUN
ftr-299	3405	19	for	for	ADP
ftr-299	3405	20	the	the	DET
ftr-299	3405	21	district	district	PROPN
ftr-299	3405	22	of	of	ADP
ftr-299	3405	23	columbia	columbia	PROPN
ftr-299	3405	24	seeking	seek	VERB
ftr-299	3405	25	declaratory	declaratory	ADJ
ftr-299	3405	26	,	,	PUNCT
ftr-299	3405	27	injunctive	injunctive	ADJ
ftr-299	3405	28	,	,	PUNCT
ftr-299	3405	29	and	and	CCONJ
ftr-299	3405	30	mandamus	mandamus	NOUN
ftr-299	3405	31	relief	relief	NOUN
ftr-299	3405	32	against	against	ADP
ftr-299	3405	33	the	the	DET
ftr-299	3405	34	irs	irs	PROPN
ftr-299	3405	35	and	and	CCONJ
ftr-299	3405	36	treasury	treasury	PROPN
ftr-299	3405	37	department	department	PROPN
ftr-299	3405	38	for	for	ADP
ftr-299	3405	39	allowing	allow	VERB
ftr-299	3405	40	tax	tax	NOUN
ftr-299	3405	41	-	-	PUNCT
ftr-299	3405	42	exempt	exempt	ADJ
ftr-299	3405	43	organizations	organization	NOUN
ftr-299	3405	44	to	to	PART
ftr-299	3405	45	expend	expend	VERB
ftr-299	3405	46	substantial	substantial	ADJ
ftr-299	3405	47	sums	sum	NOUN
ftr-299	3405	48	on	on	ADP
ftr-299	3405	49	electoral	electoral	ADJ
ftr-299	3405	50	activity	activity	NOUN
ftr-299	3405	51	,	,	PUNCT
ftr-299	3405	52	claiming	claim	VERB
ftr-299	3405	53	it	it	PRON
ftr-299	3405	54	is	be	AUX
ftr-299	3405	55	contrary	contrary	ADJ
ftr-299	3405	56	to	to	ADP
ftr-299	3405	57	the	the	DET
ftr-299	3405	58	plain	plain	ADJ
ftr-299	3405	59	meaning	meaning	NOUN
ftr-299	3405	60	of	of	ADP
ftr-299	3405	61	§	§	PROPN
ftr-299	3405	62	501(c)(4	501(c)(4	NUM
ftr-299	3405	63	)	)	PUNCT
ftr-299	3405	64	.	.	PUNCT
ftr-299	3406	1	the	the	DET
ftr-299	3406	2	introduction	introduction	NOUN
ftr-299	3406	3	to	to	ADP
ftr-299	3406	4	the	the	DET
ftr-299	3406	5	complaint	complaint	NOUN
ftr-299	3406	6	summarizes	summarize	VERB
ftr-299	3406	7	the	the	DET
ftr-299	3406	8	cause	cause	NOUN
ftr-299	3406	9	of	of	ADP
ftr-299	3406	10	action	action	NOUN
ftr-299	3406	11	as	as	SCONJ
ftr-299	3406	12	follows	follow	VERB
ftr-299	3406	13	:	:	PUNCT
ftr-299	3406	14	1	1	X
ftr-299	3406	15	.	.	X
ftr-299	3406	16	plaintiffs	plaintiff	NOUN
ftr-299	3406	17	chris	chris	PROPN
ftr-299	3406	18	van	van	PROPN
ftr-299	3406	19	hollen	hollen	PROPN
ftr-299	3406	20	,	,	PUNCT
ftr-299	3406	21	democracy	democracy	NOUN
ftr-299	3406	22	21	21	NUM
ftr-299	3406	23	,	,	PUNCT
ftr-299	3406	24	campaign	campaign	NOUN
ftr-299	3406	25	legal	legal	ADJ
ftr-299	3406	26	center	center	NOUN
ftr-299	3406	27	,	,	PUNCT
ftr-299	3406	28	and	and	CCONJ
ftr-299	3406	29	public	public	ADJ
ftr-299	3406	30	citizen	citizen	NOUN
ftr-299	3406	31	bring	bring	VERB
ftr-299	3406	32	this	this	DET
ftr-299	3406	33	action	action	NOUN
ftr-299	3406	34	under	under	ADP
ftr-299	3406	35	the	the	DET
ftr-299	3406	36	administrative	administrative	ADJ
ftr-299	3406	37	procedure	procedure	NOUN
ftr-299	3406	38	act	act	NOUN
ftr-299	3406	39	(	(	PUNCT
ftr-299	3406	40	apa	apa	PROPN
ftr-299	3406	41	)	)	PUNCT
ftr-299	3406	42	,	,	PUNCT
ftr-299	3406	43	5	5	NUM
ftr-299	3406	44	u.s.c	u.s.c	ADJ
ftr-299	3406	45	.	.	PUNCT
ftr-299	3407	1	§	§	PROPN
ftr-299	3407	2	§	§	PROPN
ftr-299	3407	3	702	702	NUM
ftr-299	3407	4	,	,	PUNCT
ftr-299	3407	5	703	703	NUM
ftr-299	3407	6	,	,	PUNCT
ftr-299	3407	7	704	704	NUM
ftr-299	3407	8	,	,	PUNCT
ftr-299	3407	9	and	and	CCONJ
ftr-299	3407	10	706(1	706(1	NUM
ftr-299	3407	11	)	)	PUNCT
ftr-299	3407	12	&	&	CCONJ
ftr-299	3407	13	(	(	PUNCT
ftr-299	3407	14	2)(a	2)(a	NUM
ftr-299	3407	15	)	)	PUNCT
ftr-299	3407	16	,	,	PUNCT
ftr-299	3407	17	to	to	PART
ftr-299	3407	18	compel	compel	VERB
ftr-299	3407	19	agency	agency	NOUN
ftr-299	3407	20	action	action	NOUN
ftr-299	3407	21	unlawfully	unlawfully	ADV
ftr-299	3407	22	withheld	withhold	VERB
ftr-299	3407	23	and	and	CCONJ
ftr-299	3407	24	unreasonably	unreasonably	ADV
ftr-299	3407	25	delayed	delay	VERB
ftr-299	3407	26	,	,	PUNCT
ftr-299	3407	27	and	and	CCONJ
ftr-299	3407	28	to	to	PART
ftr-299	3407	29	set	set	VERB
ftr-299	3407	30	aside	aside	ADP
ftr-299	3407	31	agency	agency	NOUN
ftr-299	3407	32	action	action	NOUN
ftr-299	3407	33	that	that	PRON
ftr-299	3407	34	is	be	AUX
ftr-299	3407	35	contrary	contrary	ADJ
ftr-299	3407	36	to	to	ADP
ftr-299	3407	37	law	law	NOUN
ftr-299	3407	38	.	.	PUNCT
ftr-299	3408	1	defendant	defendant	PROPN
ftr-299	3408	2	internal	internal	PROPN
ftr-299	3408	3	revenue	revenue	NOUN
ftr-299	3408	4	service	service	NOUN
ftr-299	3408	5	(	(	PUNCT
ftr-299	3408	6	irs	irs	PROPN
ftr-299	3408	7	)	)	PUNCT
ftr-299	3408	8	has	have	AUX
ftr-299	3408	9	for	for	ADP
ftr-299	3408	10	many	many	ADJ
ftr-299	3408	11	years	year	NOUN
ftr-299	3408	12	violated	violate	VERB
ftr-299	3408	13	the	the	DET
ftr-299	3408	14	internal	internal	ADJ
ftr-299	3408	15	revenue	revenue	NOUN
ftr-299	3408	16	code	code	NOUN
ftr-299	3408	17	(	(	PUNCT
ftr-299	3408	18	irc	irc	NOUN
ftr-299	3408	19	)	)	PUNCT
ftr-299	3408	20	by	by	ADP
ftr-299	3408	21	allowing	allow	VERB
ftr-299	3408	22	tax	tax	NOUN
ftr-299	3408	23	-	-	PUNCT
ftr-299	3408	24	exempt	exempt	ADJ
ftr-299	3408	25	social	social	ADJ
ftr-299	3408	26	welfare	welfare	NOUN
ftr-299	3408	27	organizations	organization	NOUN
ftr-299	3408	28	to	to	PART
ftr-299	3408	29	expend	expend	VERB
ftr-299	3408	30	substantial	substantial	ADJ
ftr-299	3408	31	sums	sum	NOUN
ftr-299	3408	32	on	on	ADP
ftr-299	3408	33	electoral	electoral	ADJ
ftr-299	3408	34	activity	activity	NOUN
ftr-299	3408	35	.	.	PUNCT
ftr-299	3409	1	the	the	DET
ftr-299	3409	2	irc	irc	PROPN
ftr-299	3409	3	provides	provide	VERB
ftr-299	3409	4	that	that	SCONJ
ftr-299	3409	5	tax	tax	NOUN
ftr-299	3409	6	-	-	PUNCT
ftr-299	3409	7	exempt	exempt	ADJ
ftr-299	3409	8	social	social	ADJ
ftr-299	3409	9	welfare	welfare	NOUN
ftr-299	3409	10	organizations	organization	NOUN
ftr-299	3409	11	must	must	AUX
ftr-299	3409	12	be	be	AUX
ftr-299	3409	13	“	"	PUNCT
ftr-299	3409	14	exclusively	exclusively	ADV
ftr-299	3409	15	”	"	PUNCT
ftr-299	3409	16	engaged	engage	VERB
ftr-299	3409	17	in	in	ADP
ftr-299	3409	18	“	"	PUNCT
ftr-299	3409	19	promotion	promotion	NOUN
ftr-299	3409	20	of	of	ADP
ftr-299	3409	21	social	social	ADJ
ftr-299	3409	22	welfare	welfare	NOUN
ftr-299	3409	23	.	.	PUNCT
ftr-299	3409	24	”	"	PUNCT
ftr-299	3410	1	irc	irc	PROPN
ftr-299	3410	2	§	§	PROPN
ftr-299	3410	3	501(c)(4	501(c)(4	NUM
ftr-299	3410	4	)	)	PUNCT
ftr-299	3410	5	.	.	PUNCT
ftr-299	3411	1	the	the	DET
ftr-299	3411	2	irs	irs	PROPN
ftr-299	3411	3	’s	’s	PART
ftr-299	3411	4	implementing	implement	VERB
ftr-299	3411	5	regulation	regulation	NOUN
ftr-299	3411	6	recognizes	recognize	VERB
ftr-299	3411	7	that	that	SCONJ
ftr-299	3411	8	electoral	electoral	ADJ
ftr-299	3411	9	activity	activity	NOUN
ftr-299	3411	10	does	do	AUX
ftr-299	3411	11	not	not	PART
ftr-299	3411	12	fall	fall	VERB
ftr-299	3411	13	within	within	ADP
ftr-299	3411	14	the	the	DET
ftr-299	3411	15	scope	scope	NOUN
ftr-299	3411	16	of	of	ADP
ftr-299	3411	17	activity	activity	NOUN
ftr-299	3411	18	promoting	promote	VERB
ftr-299	3411	19	social	social	ADJ
ftr-299	3411	20	welfare	welfare	NOUN
ftr-299	3411	21	.	.	PUNCT
ftr-299	3412	1	treasury	treasury	NOUN
ftr-299	3412	2	regulation	regulation	NOUN
ftr-299	3412	3	(	(	PUNCT
ftr-299	3412	4	tr	tr	VERB
ftr-299	3412	5	)	)	PUNCT
ftr-299	3412	6	§	§	NOUN
ftr-299	3412	7	1.501(c)(4)-1(a)(2)(ii	1.501(c)(4)-1(a)(2)(ii	NUM
ftr-299	3412	8	)	)	PUNCT
ftr-299	3412	9	.	.	PUNCT
ftr-299	3413	1	but	but	CCONJ
ftr-299	3413	2	the	the	DET
ftr-299	3413	3	irs	irs	PROPN
ftr-299	3413	4	’s	’s	PART
ftr-299	3413	5	regulation	regulation	NOUN
ftr-299	3413	6	also	also	ADV
ftr-299	3413	7	purports	purport	VERB
ftr-299	3413	8	to	to	PART
ftr-299	3413	9	provide	provide	VERB
ftr-299	3413	10	that	that	SCONJ
ftr-299	3413	11	an	an	DET
ftr-299	3413	12	organization	organization	NOUN
ftr-299	3413	13	operates	operate	VERB
ftr-299	3413	14	“	"	PUNCT
ftr-299	3413	15	exclusively	exclusively	ADV
ftr-299	3413	16	”	"	PUNCT
ftr-299	3413	17	to	to	PART
ftr-299	3413	18	promote	promote	VERB
ftr-299	3413	19	social	social	ADJ
ftr-299	3413	20	welfare	welfare	NOUN
ftr-299	3413	21	as	as	ADV
ftr-299	3413	22	long	long	ADV
ftr-299	3413	23	as	as	SCONJ
ftr-299	3413	24	it	it	PRON
ftr-299	3413	25	is	be	AUX
ftr-299	3413	26	operated	operate	VERB
ftr-299	3413	27	“	"	PUNCT
ftr-299	3413	28	primarily	primarily	ADV
ftr-299	3413	29	”	"	PUNCT
ftr-299	3413	30	for	for	ADP
ftr-299	3413	31	social	social	ADJ
ftr-299	3413	32	10	10	NUM
ftr-299	3413	33	.	.	PUNCT
ftr-299	3414	1	guess	guess	VERB
ftr-299	3414	2	which	which	DET
ftr-299	3414	3	two	two	NUM
ftr-299	3414	4	.	.	PUNCT
ftr-299	3415	1	ira	ira	PROPN
ftr-299	3415	2	still	still	ADV
ftr-299	3415	3	believes	believe	VERB
ftr-299	3415	4	what	what	PRON
ftr-299	3415	5	celia	celia	PROPN
ftr-299	3415	6	roady	roady	PROPN
ftr-299	3415	7	said	say	VERB
ftr-299	3415	8	when	when	SCONJ
ftr-299	3415	9	she	she	PRON
ftr-299	3415	10	said	say	VERB
ftr-299	3415	11	that	that	SCONJ
ftr-299	3415	12	lois	lois	PROPN
ftr-299	3415	13	lerner	lerner	PROPN
ftr-299	3415	14	did	do	AUX
ftr-299	3415	15	not	not	PART
ftr-299	3415	16	plant	plant	VERB
ftr-299	3415	17	her	her	PRON
ftr-299	3415	18	question	question	NOUN
ftr-299	3415	19	at	at	ADP
ftr-299	3415	20	the	the	DET
ftr-299	3415	21	aba	aba	PROPN
ftr-299	3415	22	tax	tax	NOUN
ftr-299	3415	23	section	section	NOUN
ftr-299	3415	24	meeting	meeting	NOUN
ftr-299	3415	25	because	because	SCONJ
ftr-299	3415	26	ellen	ellen	PROPN
ftr-299	3415	27	aprill	aprill	PROPN
ftr-299	3415	28	vouched	vouch	VERB
ftr-299	3415	29	for	for	ADP
ftr-299	3415	30	celia	celia	PROPN
ftr-299	3415	31	’s	’s	PART
ftr-299	3415	32	credibility	credibility	NOUN
ftr-299	3415	33	.	.	PUNCT
ftr-299	3416	1	he	he	PRON
ftr-299	3416	2	still	still	ADV
ftr-299	3416	3	believes	believe	VERB
ftr-299	3416	4	jay	jay	PROPN
ftr-299	3416	5	carney	carney	PROPN
ftr-299	3416	6	when	when	SCONJ
ftr-299	3416	7	he	he	PRON
ftr-299	3416	8	echoed	echo	VERB
ftr-299	3416	9	lois	lois	PROPN
ftr-299	3416	10	lerner	lerner	PROPN
ftr-299	3416	11	’s	’s	PART
ftr-299	3416	12	conclusion	conclusion	NOUN
ftr-299	3416	13	that	that	SCONJ
ftr-299	3416	14	the	the	DET
ftr-299	3416	15	entire	entire	ADJ
ftr-299	3416	16	so	so	ADV
ftr-299	3416	17	-	-	PUNCT
ftr-299	3416	18	called	call	VERB
ftr-299	3416	19	scandal	scandal	NOUN
ftr-299	3416	20	consisted	consist	VERB
ftr-299	3416	21	in	in	ADP
ftr-299	3416	22	the	the	DET
ftr-299	3416	23	actions	action	NOUN
ftr-299	3416	24	of	of	ADP
ftr-299	3416	25	a	a	DET
ftr-299	3416	26	couple	couple	NOUN
ftr-299	3416	27	of	of	ADP
ftr-299	3416	28	rogue	rogue	ADJ
ftr-299	3416	29	agents	agent	NOUN
ftr-299	3416	30	in	in	ADP
ftr-299	3416	31	cincinnati	cincinnati	PROPN
ftr-299	3416	32	.	.	PUNCT
ftr-299	3417	1	he	he	PRON
ftr-299	3417	2	believes	believe	VERB
ftr-299	3417	3	everything	everything	PRON
ftr-299	3417	4	that	that	PRON
ftr-299	3417	5	lois	lois	PROPN
ftr-299	3417	6	lerner	lerner	PROPN
ftr-299	3417	7	and	and	CCONJ
ftr-299	3417	8	holly	holly	PROPN
ftr-299	3417	9	paz	paz	PROPN
ftr-299	3417	10	said	say	VERB
ftr-299	3417	11	,	,	PUNCT
ftr-299	3417	12	and	and	CCONJ
ftr-299	3417	13	sees	see	VERB
ftr-299	3417	14	no	no	DET
ftr-299	3417	15	need	need	NOUN
ftr-299	3417	16	to	to	PART
ftr-299	3417	17	question	question	VERB
ftr-299	3417	18	either	either	DET
ftr-299	3417	19	one	one	NOUN
ftr-299	3417	20	further	far	ADV
ftr-299	3417	21	.	.	PUNCT
ftr-299	3418	1	he	he	PRON
ftr-299	3418	2	continues	continue	VERB
ftr-299	3418	3	to	to	PART
ftr-299	3418	4	believe	believe	VERB
ftr-299	3418	5	elijah	elijah	PROPN
ftr-299	3418	6	cummings	cummings	PROPN
ftr-299	3418	7	and	and	CCONJ
ftr-299	3418	8	sander	sander	PROPN
ftr-299	3418	9	levin	levin	PROPN
ftr-299	3418	10	when	when	SCONJ
ftr-299	3418	11	they	they	PRON
ftr-299	3418	12	said	say	VERB
ftr-299	3418	13	that	that	SCONJ
ftr-299	3418	14	progressive	progressive	ADJ
ftr-299	3418	15	groups	group	NOUN
ftr-299	3418	16	were	be	AUX
ftr-299	3418	17	treated	treat	VERB
ftr-299	3418	18	as	as	ADV
ftr-299	3418	19	badly	badly	ADV
ftr-299	3418	20	as	as	ADP
ftr-299	3418	21	(	(	PUNCT
ftr-299	3418	22	or	or	CCONJ
ftr-299	3418	23	worse	bad	ADJ
ftr-299	3418	24	than	than	ADP
ftr-299	3418	25	)	)	PUNCT
ftr-299	3418	26	tea	tea	NOUN
ftr-299	3418	27	party	party	NOUN
ftr-299	3418	28	groups	group	NOUN
ftr-299	3418	29	,	,	PUNCT
ftr-299	3418	30	and	and	CCONJ
ftr-299	3418	31	that	that	SCONJ
ftr-299	3418	32	darryl	darryl	PROPN
ftr-299	3418	33	issa	issa	PROPN
ftr-299	3418	34	is	be	AUX
ftr-299	3418	35	blowing	blow	VERB
ftr-299	3418	36	up	up	ADP
ftr-299	3418	37	the	the	DET
ftr-299	3418	38	so	so	ADV
ftr-299	3418	39	-	-	PUNCT
ftr-299	3418	40	called	call	VERB
ftr-299	3418	41	scandal	scandal	NOUN
ftr-299	3418	42	beyond	beyond	ADP
ftr-299	3418	43	all	all	DET
ftr-299	3418	44	proportion	proportion	NOUN
ftr-299	3418	45	because	because	SCONJ
ftr-299	3418	46	nothing	nothing	PRON
ftr-299	3418	47	wrong	wrong	ADJ
ftr-299	3418	48	happened	happen	VERB
ftr-299	3418	49	.	.	PUNCT
ftr-299	3419	1	inasmuch	inasmuch	ADV
ftr-299	3419	2	as	as	SCONJ
ftr-299	3419	3	none	none	NOUN
ftr-299	3419	4	of	of	ADP
ftr-299	3419	5	these	these	DET
ftr-299	3419	6	organizations	organization	NOUN
ftr-299	3419	7	were	be	AUX
ftr-299	3419	8	entitled	entitle	VERB
ftr-299	3419	9	to	to	ADP
ftr-299	3419	10	§	§	PROPN
ftr-299	3419	11	501(c)(4	501(c)(4	NUM
ftr-299	3419	12	)	)	PUNCT
ftr-299	3419	13	status	status	NOUN
ftr-299	3419	14	,	,	PUNCT
ftr-299	3419	15	what	what	DET
ftr-299	3419	16	difference	difference	NOUN
ftr-299	3419	17	does	do	AUX
ftr-299	3419	18	it	it	PRON
ftr-299	3419	19	make	make	VERB
ftr-299	3419	20	?	?	PUNCT
ftr-299	3420	1	2014	2014	NUM
ftr-299	3420	2	]	]	PUNCT
ftr-299	3420	3	recent	recent	ADJ
ftr-299	3420	4	developments	development	NOUN
ftr-299	3420	5	in	in	ADP
ftr-299	3420	6	federal	federal	ADJ
ftr-299	3420	7	income	income	NOUN
ftr-299	3420	8	taxation	taxation	NOUN
ftr-299	3420	9	389	389	NUM
ftr-299	3420	10	welfare	welfare	NOUN
ftr-299	3420	11	purposes	purpose	NOUN
ftr-299	3420	12	.	.	PUNCT
ftr-299	3421	1	i	i	PRON
ftr-299	3421	2	d.	d.	PROPN
ftr-299	3421	3	§	§	PROPN
ftr-299	3421	4	1.501(c)(4)-1(a)(2)(i	1.501(c)(4)-1(a)(2)(i	NUM
ftr-299	3421	5	)	)	PUNCT
ftr-299	3421	6	.	.	PUNCT
ftr-299	3422	1	by	by	ADP
ftr-299	3422	2	redefining	redefine	VERB
ftr-299	3422	3	“	"	PUNCT
ftr-299	3422	4	exclusively	exclusively	ADV
ftr-299	3422	5	”	"	PUNCT
ftr-299	3422	6	as	as	ADP
ftr-299	3422	7	“	"	PUNCT
ftr-299	3422	8	primarily	primarily	ADV
ftr-299	3422	9	”	"	PUNCT
ftr-299	3422	10	in	in	ADP
ftr-299	3422	11	violation	violation	NOUN
ftr-299	3422	12	of	of	ADP
ftr-299	3422	13	the	the	DET
ftr-299	3422	14	clear	clear	ADJ
ftr-299	3422	15	terms	term	NOUN
ftr-299	3422	16	of	of	ADP
ftr-299	3422	17	its	its	PRON
ftr-299	3422	18	governing	govern	VERB
ftr-299	3422	19	statutes	statute	NOUN
ftr-299	3422	20	,	,	PUNCT
ftr-299	3422	21	the	the	DET
ftr-299	3422	22	irs	irs	PROPN
ftr-299	3422	23	permits	permit	VERB
ftr-299	3422	24	tax	tax	NOUN
ftr-299	3422	25	-	-	PUNCT
ftr-299	3422	26	exempt	exempt	ADJ
ftr-299	3422	27	social	social	ADJ
ftr-299	3422	28	welfare	welfare	NOUN
ftr-299	3422	29	organizations	organization	NOUN
ftr-299	3422	30	to	to	PART
ftr-299	3422	31	engage	engage	VERB
ftr-299	3422	32	in	in	ADP
ftr-299	3422	33	substantial	substantial	ADJ
ftr-299	3422	34	electoral	electoral	ADJ
ftr-299	3422	35	activities	activity	NOUN
ftr-299	3422	36	in	in	ADP
ftr-299	3422	37	contravention	contravention	NOUN
ftr-299	3422	38	of	of	ADP
ftr-299	3422	39	the	the	DET
ftr-299	3422	40	law	law	NOUN
ftr-299	3422	41	and	and	CCONJ
ftr-299	3422	42	court	court	NOUN
ftr-299	3422	43	decisions	decision	NOUN
ftr-299	3422	44	interpreting	interpret	VERB
ftr-299	3422	45	it	it	PRON
ftr-299	3422	46	.	.	PUNCT
ftr-299	3423	1	2	2	X
ftr-299	3423	2	.	.	X
ftr-299	3423	3	instead	instead	ADV
ftr-299	3423	4	of	of	ADP
ftr-299	3423	5	amending	amend	VERB
ftr-299	3423	6	its	its	PRON
ftr-299	3423	7	rules	rule	NOUN
ftr-299	3423	8	to	to	PART
ftr-299	3423	9	conform	conform	VERB
ftr-299	3423	10	to	to	ADP
ftr-299	3423	11	the	the	DET
ftr-299	3423	12	requirements	requirement	NOUN
ftr-299	3423	13	of	of	ADP
ftr-299	3423	14	irc	irc	PROPN
ftr-299	3423	15	section	section	NOUN
ftr-299	3423	16	501(c)(4	501(c)(4	NUM
ftr-299	3423	17	)	)	PUNCT
ftr-299	3423	18	,	,	PUNCT
ftr-299	3423	19	the	the	DET
ftr-299	3423	20	irs	irs	PROPN
ftr-299	3423	21	has	have	AUX
ftr-299	3423	22	recently	recently	ADV
ftr-299	3423	23	taken	take	VERB
ftr-299	3423	24	action	action	NOUN
ftr-299	3423	25	with	with	ADP
ftr-299	3423	26	precisely	precisely	ADV
ftr-299	3423	27	the	the	DET
ftr-299	3423	28	opposite	opposite	ADJ
ftr-299	3423	29	effect	effect	NOUN
ftr-299	3423	30	:	:	PUNCT
ftr-299	3423	31	it	it	PRON
ftr-299	3423	32	has	have	AUX
ftr-299	3423	33	issued	issue	VERB
ftr-299	3423	34	a	a	DET
ftr-299	3423	35	directive	directive	NOUN
ftr-299	3423	36	providing	provide	VERB
ftr-299	3423	37	a	a	DET
ftr-299	3423	38	“	"	PUNCT
ftr-299	3423	39	safe	safe	ADJ
ftr-299	3423	40	harbor	harbor	NOUN
ftr-299	3423	41	”	"	PUNCT
ftr-299	3423	42	for	for	ADP
ftr-299	3423	43	certain	certain	ADJ
ftr-299	3423	44	organizations	organization	NOUN
ftr-299	3423	45	seeking	seek	VERB
ftr-299	3423	46	exemption	exemption	NOUN
ftr-299	3423	47	under	under	ADP
ftr-299	3423	48	section	section	NOUN
ftr-299	3423	49	501(c)(4	501(c)(4	NUM
ftr-299	3423	50	)	)	PUNCT
ftr-299	3423	51	if	if	SCONJ
ftr-299	3423	52	they	they	PRON
ftr-299	3423	53	spend	spend	VERB
ftr-299	3423	54	no	no	DET
ftr-299	3423	55	more	more	ADJ
ftr-299	3423	56	than	than	ADP
ftr-299	3423	57	40	40	NUM
ftr-299	3423	58	%	%	NOUN
ftr-299	3423	59	of	of	ADP
ftr-299	3423	60	their	their	PRON
ftr-299	3423	61	time	time	NOUN
ftr-299	3423	62	and	and	CCONJ
ftr-299	3423	63	expenditures	expenditure	NOUN
ftr-299	3423	64	on	on	ADP
ftr-299	3423	65	electoral	electoral	ADJ
ftr-299	3423	66	campaign	campaign	NOUN
ftr-299	3423	67	activities	activity	NOUN
ftr-299	3423	68	and	and	CCONJ
ftr-299	3423	69	stating	state	VERB
ftr-299	3423	70	that	that	SCONJ
ftr-299	3423	71	even	even	ADV
ftr-299	3423	72	organizations	organization	NOUN
ftr-299	3423	73	that	that	PRON
ftr-299	3423	74	expend	expend	VERB
ftr-299	3423	75	more	more	ADJ
ftr-299	3423	76	than	than	SCONJ
ftr-299	3423	77	this	this	DET
ftr-299	3423	78	percentage	percentage	NOUN
ftr-299	3423	79	on	on	ADP
ftr-299	3423	80	electoral	electoral	ADJ
ftr-299	3423	81	campaign	campaign	NOUN
ftr-299	3423	82	intervention	intervention	NOUN
ftr-299	3423	83	may	may	AUX
ftr-299	3423	84	qualify	qualify	VERB
ftr-299	3423	85	for	for	ADP
ftr-299	3423	86	tax	tax	NOUN
ftr-299	3423	87	-	-	PUNCT
ftr-299	3423	88	exempt	exempt	ADJ
ftr-299	3423	89	status	status	NOUN
ftr-299	3423	90	under	under	ADP
ftr-299	3423	91	section	section	NOUN
ftr-299	3423	92	501(c)(4	501(c)(4	NUM
ftr-299	3423	93	)	)	PUNCT
ftr-299	3423	94	because	because	SCONJ
ftr-299	3423	95	the	the	DET
ftr-299	3423	96	irs	irs	PROPN
ftr-299	3423	97	may	may	AUX
ftr-299	3423	98	consider	consider	VERB
ftr-299	3423	99	them	they	PRON
ftr-299	3423	100	to	to	PART
ftr-299	3423	101	be	be	AUX
ftr-299	3423	102	“	"	PUNCT
ftr-299	3423	103	primarily	primarily	ADV
ftr-299	3423	104	”	"	PUNCT
ftr-299	3423	105	engaged	engage	VERB
ftr-299	3423	106	in	in	ADP
ftr-299	3423	107	social	social	ADJ
ftr-299	3423	108	welfare	welfare	NOUN
ftr-299	3423	109	activities	activity	NOUN
ftr-299	3423	110	.	.	PUNCT
ftr-299	3424	1	the	the	DET
ftr-299	3424	2	irs	irs	PROPN
ftr-299	3424	3	’s	’s	PART
ftr-299	3424	4	new	new	ADJ
ftr-299	3424	5	directive	directive	NOUN
ftr-299	3424	6	confirms	confirm	VERB
ftr-299	3424	7	that	that	SCONJ
ftr-299	3424	8	the	the	DET
ftr-299	3424	9	irs	irs	PROPN
ftr-299	3424	10	interprets	interpret	VERB
ftr-299	3424	11	its	its	PRON
ftr-299	3424	12	regulation	regulation	NOUN
ftr-299	3424	13	to	to	PART
ftr-299	3424	14	allow	allow	VERB
ftr-299	3424	15	substantial	substantial	ADJ
ftr-299	3424	16	electoral	electoral	ADJ
ftr-299	3424	17	campaign	campaign	NOUN
ftr-299	3424	18	intervention	intervention	NOUN
ftr-299	3424	19	by	by	ADP
ftr-299	3424	20	section	section	NOUN
ftr-299	3424	21	501(c)(4	501(c)(4	NUM
ftr-299	3424	22	)	)	PUNCT
ftr-299	3424	23	organizations	organization	NOUN
ftr-299	3424	24	-	-	PUNCT
ftr-299	3424	25	intervention	intervention	NOUN
ftr-299	3424	26	up	up	ADP
ftr-299	3424	27	to	to	ADP
ftr-299	3424	28	and	and	CCONJ
ftr-299	3424	29	in	in	ADP
ftr-299	3424	30	some	some	DET
ftr-299	3424	31	circumstances	circumstance	NOUN
ftr-299	3424	32	exceeding	exceed	VERB
ftr-299	3424	33	40	40	NUM
ftr-299	3424	34	%	%	NOUN
ftr-299	3424	35	of	of	ADP
ftr-299	3424	36	their	their	PRON
ftr-299	3424	37	activity	activity	NOUN
ftr-299	3424	38	-despite	-despite	VERB
ftr-299	3424	39	the	the	DET
ftr-299	3424	40	statutory	statutory	ADJ
ftr-299	3424	41	requirement	requirement	NOUN
ftr-299	3424	42	that	that	SCONJ
ftr-299	3424	43	they	they	PRON
ftr-299	3424	44	be	be	AUX
ftr-299	3424	45	exclusively	exclusively	ADV
ftr-299	3424	46	engaged	engage	VERB
ftr-299	3424	47	in	in	ADP
ftr-299	3424	48	social	social	ADJ
ftr-299	3424	49	welfare	welfare	NOUN
ftr-299	3424	50	activities	activity	NOUN
ftr-299	3424	51	.	.	PUNCT
ftr-299	3425	1	the	the	DET
ftr-299	3425	2	irs	irs	PROPN
ftr-299	3425	3	’s	’s	PART
ftr-299	3425	4	action	action	NOUN
ftr-299	3425	5	thus	thus	ADV
ftr-299	3425	6	makes	make	VERB
ftr-299	3425	7	the	the	DET
ftr-299	3425	8	extent	extent	NOUN
ftr-299	3425	9	of	of	ADP
ftr-299	3425	10	the	the	DET
ftr-299	3425	11	conflict	conflict	NOUN
ftr-299	3425	12	between	between	ADP
ftr-299	3425	13	its	its	PRON
ftr-299	3425	14	regulation	regulation	NOUN
ftr-299	3425	15	and	and	CCONJ
ftr-299	3425	16	the	the	DET
ftr-299	3425	17	statute	statute	NOUN
ftr-299	3425	18	even	even	ADV
ftr-299	3425	19	more	more	ADV
ftr-299	3425	20	explicit	explicit	ADJ
ftr-299	3425	21	and	and	CCONJ
ftr-299	3425	22	will	will	AUX
ftr-299	3425	23	injure	injure	VERB
ftr-299	3425	24	the	the	DET
ftr-299	3425	25	plaintiffs	plaintiff	NOUN
ftr-299	3425	26	by	by	ADP
ftr-299	3425	27	fostering	foster	VERB
ftr-299	3425	28	increased	increase	VERB
ftr-299	3425	29	electoral	electoral	ADJ
ftr-299	3425	30	campaign	campaign	NOUN
ftr-299	3425	31	spending	spending	NOUN
ftr-299	3425	32	without	without	ADP
ftr-299	3425	33	donor	donor	NOUN
ftr-299	3425	34	disclosure	disclosure	NOUN
ftr-299	3425	35	by	by	ADP
ftr-299	3425	36	ostensible	ostensible	ADJ
ftr-299	3425	37	section	section	NOUN
ftr-299	3425	38	501(c)(4	501(c)(4	NUM
ftr-299	3425	39	)	)	PUNCT
ftr-299	3425	40	organizations	organization	NOUN
ftr-299	3425	41	.	.	PUNCT
ftr-299	3426	1	the	the	DET
ftr-299	3426	2	plaintiffs	plaintiff	NOUN
ftr-299	3426	3	therefore	therefore	ADV
ftr-299	3426	4	request	request	VERB
ftr-299	3426	5	that	that	SCONJ
ftr-299	3426	6	the	the	DET
ftr-299	3426	7	court	court	NOUN
ftr-299	3426	8	declare	declare	VERB
ftr-299	3426	9	the	the	DET
ftr-299	3426	10	irs	irs	PROPN
ftr-299	3426	11	’s	’s	PART
ftr-299	3426	12	new	new	ADJ
ftr-299	3426	13	“	"	PUNCT
ftr-299	3426	14	safe	safe	ADJ
ftr-299	3426	15	harbor	harbor	NOUN
ftr-299	3426	16	”	"	PUNCT
ftr-299	3426	17	directive	directive	NOUN
ftr-299	3426	18	unlawful	unlawful	ADJ
ftr-299	3426	19	insofar	insofar	ADV
ftr-299	3426	20	as	as	SCONJ
ftr-299	3426	21	it	it	PRON
ftr-299	3426	22	permits	permit	VERB
ftr-299	3426	23	section	section	NOUN
ftr-299	3426	24	501(c)(4	501(c)(4	NUM
ftr-299	3426	25	)	)	PUNCT
ftr-299	3426	26	organizations	organization	NOUN
ftr-299	3426	27	to	to	PART
ftr-299	3426	28	spend	spend	VERB
ftr-299	3426	29	amounts	amount	NOUN
ftr-299	3426	30	up	up	ADP
ftr-299	3426	31	to	to	ADP
ftr-299	3426	32	and	and	CCONJ
ftr-299	3426	33	exceeding	exceed	VERB
ftr-299	3426	34	40	40	NUM
ftr-299	3426	35	%	%	NOUN
ftr-299	3426	36	of	of	ADP
ftr-299	3426	37	their	their	PRON
ftr-299	3426	38	time	time	NOUN
ftr-299	3426	39	and	and	CCONJ
ftr-299	3426	40	money	money	NOUN
ftr-299	3426	41	on	on	ADP
ftr-299	3426	42	electoral	electoral	ADJ
ftr-299	3426	43	campaign	campaign	NOUN
ftr-299	3426	44	intervention	intervention	NOUN
ftr-299	3426	45	.	.	PUNCT
ftr-299	3427	1	c.	c.	PROPN
ftr-299	3428	1	the	the	DET
ftr-299	3428	2	taxpayer	taxpayer	NOUN
ftr-299	3428	3	advocate	advocate	NOUN
ftr-299	3428	4	weighs	weigh	VERB
ftr-299	3428	5	in	in	ADP
ftr-299	3428	6	.	.	PUNCT
ftr-299	3429	1	national	national	ADJ
ftr-299	3429	2	taxpayer	taxpayer	PROPN
ftr-299	3429	3	advocate	advocate	NOUN
ftr-299	3429	4	,	,	PUNCT
ftr-299	3429	5	special	special	ADJ
ftr-299	3429	6	report	report	NOUN
ftr-299	3429	7	to	to	ADP
ftr-299	3429	8	congress	congress	PROPN
ftr-299	3429	9	,	,	PUNCT
ftr-299	3429	10	political	political	ADJ
ftr-299	3429	11	activity	activity	NOUN
ftr-299	3429	12	and	and	CCONJ
ftr-299	3429	13	the	the	DET
ftr-299	3429	14	rights	right	NOUN
ftr-299	3429	15	of	of	ADP
ftr-299	3429	16	applicants	applicant	NOUN
ftr-299	3429	17	for	for	ADP
ftr-299	3429	18	tax	tax	NOUN
ftr-299	3429	19	-	-	PUNCT
ftr-299	3429	20	exempt	exempt	ADJ
ftr-299	3429	21	status	status	NOUN
ftr-299	3429	22	,	,	PUNCT
ftr-299	3429	23	www.taxpayeradvocate.irs.gov/2014objectivesreport	www.taxpayeradvocate.irs.gov/2014objectivesreport	X
ftr-299	3429	24	(	(	PUNCT
ftr-299	3429	25	6/30/13	6/30/13	NUM
ftr-299	3429	26	)	)	PUNCT
ftr-299	3429	27	.	.	PUNCT
ftr-299	3430	1	the	the	DET
ftr-299	3430	2	taxpayer	taxpayer	NOUN
ftr-299	3430	3	advocate	advocate	PROPN
ftr-299	3430	4	identified	identify	VERB
ftr-299	3430	5	several	several	ADJ
ftr-299	3430	6	categories	category	NOUN
ftr-299	3430	7	of	of	ADP
ftr-299	3430	8	problems	problem	NOUN
ftr-299	3430	9	including	include	VERB
ftr-299	3430	10	,	,	PUNCT
ftr-299	3430	11	among	among	ADP
ftr-299	3430	12	others	other	NOUN
ftr-299	3430	13	:	:	PUNCT
ftr-299	3430	14	(	(	PUNCT
ftr-299	3430	15	1	1	X
ftr-299	3430	16	)	)	PUNCT
ftr-299	3430	17	the	the	DET
ftr-299	3430	18	legal	legal	ADJ
ftr-299	3430	19	standard	standard	NOUN
ftr-299	3430	20	under	under	ADP
ftr-299	3430	21	the	the	DET
ftr-299	3430	22	statute	statute	NOUN
ftr-299	3430	23	that	that	PRON
ftr-299	3430	24	a	a	DET
ftr-299	3430	25	§	§	PROPN
ftr-299	3430	26	501(c)(4	501(c)(4	NUM
ftr-299	3430	27	)	)	PUNCT
ftr-299	3430	28	exclusively	exclusively	ADV
ftr-299	3430	29	engage	engage	VERB
ftr-299	3430	30	in	in	ADP
ftr-299	3430	31	promoting	promote	VERB
ftr-299	3430	32	social	social	ADJ
ftr-299	3430	33	welfare	welfare	NOUN
ftr-299	3430	34	,	,	PUNCT
ftr-299	3430	35	interpreted	interpret	VERB
ftr-299	3430	36	as	as	ADP
ftr-299	3430	37	“	"	PUNCT
ftr-299	3430	38	primarily	primarily	ADV
ftr-299	3430	39	”	"	PUNCT
ftr-299	3430	40	engaged	engage	VERB
ftr-299	3430	41	in	in	ADP
ftr-299	3430	42	promoting	promote	VERB
ftr-299	3430	43	the	the	DET
ftr-299	3430	44	common	common	ADJ
ftr-299	3430	45	good	good	NOUN
ftr-299	3430	46	is	be	AUX
ftr-299	3430	47	ambiguous	ambiguous	ADJ
ftr-299	3430	48	,	,	PUNCT
ftr-299	3430	49	and	and	CCONJ
ftr-299	3430	50	there	there	PRON
ftr-299	3430	51	is	be	VERB
ftr-299	3430	52	no	no	DET
ftr-299	3430	53	guidance	guidance	NOUN
ftr-299	3430	54	as	as	ADP
ftr-299	3430	55	to	to	ADP
ftr-299	3430	56	the	the	DET
ftr-299	3430	57	degree	degree	NOUN
ftr-299	3430	58	of	of	ADP
ftr-299	3430	59	permissible	permissible	ADJ
ftr-299	3430	60	political	political	ADJ
ftr-299	3430	61	activity	activity	NOUN
ftr-299	3430	62	,	,	PUNCT
ftr-299	3430	63	(	(	PUNCT
ftr-299	3430	64	2	2	X
ftr-299	3430	65	)	)	PUNCT
ftr-299	3430	66	unlike	unlike	ADP
ftr-299	3430	67	the	the	DET
ftr-299	3430	68	case	case	NOUN
ftr-299	3430	69	where	where	SCONJ
ftr-299	3430	70	an	an	DET
ftr-299	3430	71	application	application	NOUN
ftr-299	3430	72	for	for	ADP
ftr-299	3430	73	§	§	PROPN
ftr-299	3430	74	501(c)(3	501(c)(3	NUM
ftr-299	3430	75	)	)	PUNCT
ftr-299	3430	76	status	status	NOUN
ftr-299	3430	77	is	be	AUX
ftr-299	3430	78	rejected	reject	VERB
ftr-299	3430	79	,	,	PUNCT
ftr-299	3430	80	there	there	PRON
ftr-299	3430	81	is	be	VERB
ftr-299	3430	82	no	no	DET
ftr-299	3430	83	process	process	NOUN
ftr-299	3430	84	for	for	ADP
ftr-299	3430	85	390	390	NUM
ftr-299	3430	86	florida	florida	PROPN
ftr-299	3430	87	tax	tax	NOUN
ftr-299	3430	88	review	review	NOUN
ftr-299	3431	1	[	[	X
ftr-299	3431	2	vol	vol	NOUN
ftr-299	3431	3	.	.	PUNCT
ftr-299	3432	1	15:5	15:5	NUM
ftr-299	3432	2	judicial	judicial	ADJ
ftr-299	3432	3	review	review	NOUN
ftr-299	3432	4	that	that	PRON
ftr-299	3432	5	might	might	AUX
ftr-299	3432	6	provide	provide	VERB
ftr-299	3432	7	guidance	guidance	NOUN
ftr-299	3432	8	,	,	PUNCT
ftr-299	3432	9	(	(	PUNCT
ftr-299	3432	10	3	3	X
ftr-299	3432	11	)	)	PUNCT
ftr-299	3432	12	the	the	DET
ftr-299	3432	13	irs	irs	PROPN
ftr-299	3432	14	as	as	SCONJ
ftr-299	3432	15	a	a	DET
ftr-299	3432	16	tax	tax	NOUN
ftr-299	3432	17	agency	agency	NOUN
ftr-299	3432	18	may	may	AUX
ftr-299	3432	19	not	not	PART
ftr-299	3432	20	be	be	AUX
ftr-299	3432	21	the	the	DET
ftr-299	3432	22	most	most	ADV
ftr-299	3432	23	qualified	qualified	ADJ
ftr-299	3432	24	governmental	governmental	ADJ
ftr-299	3432	25	agency	agency	NOUN
ftr-299	3432	26	to	to	PART
ftr-299	3432	27	make	make	VERB
ftr-299	3432	28	inherently	inherently	ADV
ftr-299	3432	29	controversial	controversial	ADJ
ftr-299	3432	30	determinations	determination	NOUN
ftr-299	3432	31	about	about	ADP
ftr-299	3432	32	political	political	ADJ
ftr-299	3432	33	activity	activity	NOUN
ftr-299	3432	34	,	,	PUNCT
ftr-299	3432	35	(	(	PUNCT
ftr-299	3432	36	4	4	X
ftr-299	3432	37	)	)	PUNCT
ftr-299	3432	38	the	the	DET
ftr-299	3432	39	form	form	NOUN
ftr-299	3432	40	1024	1024	NUM
ftr-299	3432	41	application	application	NOUN
ftr-299	3432	42	for	for	ADP
ftr-299	3432	43	recognition	recognition	NOUN
ftr-299	3432	44	of	of	ADP
ftr-299	3432	45	exempt	exempt	ADJ
ftr-299	3432	46	status	status	NOUN
ftr-299	3432	47	does	do	AUX
ftr-299	3432	48	not	not	PART
ftr-299	3432	49	include	include	VERB
ftr-299	3432	50	questions	question	NOUN
ftr-299	3432	51	to	to	PART
ftr-299	3432	52	identify	identify	VERB
ftr-299	3432	53	excessive	excessive	ADJ
ftr-299	3432	54	political	political	ADJ
ftr-299	3432	55	activity	activity	NOUN
ftr-299	3432	56	,	,	PUNCT
ftr-299	3432	57	which	which	PRON
ftr-299	3432	58	is	be	AUX
ftr-299	3432	59	difficult	difficult	ADJ
ftr-299	3432	60	to	to	PART
ftr-299	3432	61	assess	assess	VERB
ftr-299	3432	62	before	before	SCONJ
ftr-299	3432	63	operations	operation	NOUN
ftr-299	3432	64	have	have	AUX
ftr-299	3432	65	commenced	commence	VERB
ftr-299	3432	66	,	,	PUNCT
ftr-299	3432	67	(	(	PUNCT
ftr-299	3432	68	5	5	X
ftr-299	3432	69	)	)	PUNCT
ftr-299	3432	70	eo	eo	NOUN
ftr-299	3432	71	failed	fail	VERB
ftr-299	3432	72	to	to	PART
ftr-299	3432	73	publically	publically	ADV
ftr-299	3432	74	disclose	disclose	VERB
ftr-299	3432	75	its	its	PRON
ftr-299	3432	76	procedures	procedure	NOUN
ftr-299	3432	77	and	and	CCONJ
ftr-299	3432	78	there	there	PRON
ftr-299	3432	79	are	be	VERB
ftr-299	3432	80	no	no	DET
ftr-299	3432	81	checks	check	NOUN
ftr-299	3432	82	and	and	CCONJ
ftr-299	3432	83	balances	balance	NOUN
ftr-299	3432	84	with	with	ADP
ftr-299	3432	85	regard	regard	NOUN
ftr-299	3432	86	to	to	ADP
ftr-299	3432	87	taxpayer	taxpayer	NOUN
ftr-299	3432	88	rights	right	NOUN
ftr-299	3432	89	,	,	PUNCT
ftr-299	3432	90	and	and	CCONJ
ftr-299	3432	91	(	(	PUNCT
ftr-299	3432	92	6	6	X
ftr-299	3432	93	)	)	PUNCT
ftr-299	3432	94	eo	eo	PROPN
ftr-299	3432	95	management	management	NOUN
ftr-299	3432	96	failed	fail	VERB
ftr-299	3432	97	to	to	PART
ftr-299	3432	98	install	install	VERB
ftr-299	3432	99	an	an	DET
ftr-299	3432	100	adequate	adequate	ADJ
ftr-299	3432	101	inventory	inventory	NOUN
ftr-299	3432	102	management	management	NOUN
ftr-299	3432	103	system	system	NOUN
ftr-299	3432	104	and	and	CCONJ
ftr-299	3432	105	failed	fail	VERB
ftr-299	3432	106	to	to	PART
ftr-299	3432	107	ensure	ensure	VERB
ftr-299	3432	108	that	that	SCONJ
ftr-299	3432	109	requests	request	NOUN
ftr-299	3432	110	for	for	ADP
ftr-299	3432	111	guidance	guidance	NOUN
ftr-299	3432	112	received	receive	VERB
ftr-299	3432	113	a	a	DET
ftr-299	3432	114	timely	timely	ADJ
ftr-299	3432	115	response	response	NOUN
ftr-299	3432	116	.	.	PUNCT
ftr-299	3433	1	d.	d.	PROPN
ftr-299	3433	2	proposed	propose	VERB
ftr-299	3433	3	regulations	regulation	NOUN
ftr-299	3433	4	to	to	PART
ftr-299	3433	5	exclude	exclude	VERB
ftr-299	3433	6	conservative	conservative	ADJ
ftr-299	3433	7	organizations	organization	NOUN
ftr-299	3433	8	from	from	ADP
ftr-299	3433	9	§	§	PROPN
ftr-299	3433	10	501(c)(4	501(c)(4	NUM
ftr-299	3433	11	)	)	PUNCT
ftr-299	3433	12	status	status	NOUN
ftr-299	3433	13	,	,	PUNCT
ftr-299	3433	14	while	while	SCONJ
ftr-299	3433	15	leaving	leave	VERB
ftr-299	3433	16	relatively	relatively	ADV
ftr-299	3433	17	undisturbed	undisturbed	ADJ
ftr-299	3433	18	the	the	DET
ftr-299	3433	19	many	many	ADJ
ftr-299	3433	20	liberal	liberal	ADJ
ftr-299	3433	21	organizations	organization	NOUN
ftr-299	3433	22	whose	whose	DET
ftr-299	3433	23	applications	application	NOUN
ftr-299	3433	24	sailed	sail	VERB
ftr-299	3433	25	through	through	ADP
ftr-299	3433	26	while	while	SCONJ
ftr-299	3433	27	a	a	DET
ftr-299	3433	28	couple	couple	NOUN
ftr-299	3433	29	of	of	ADP
ftr-299	3433	30	rogue	rogue	ADJ
ftr-299	3433	31	irs	irs	PROPN
ftr-299	3433	32	agents	agent	NOUN
ftr-299	3433	33	in	in	ADP
ftr-299	3433	34	cincinnati	cincinnati	PROPN
ftr-299	3433	35	were	be	AUX
ftr-299	3433	36	playing	play	VERB
ftr-299	3433	37	games	game	NOUN
ftr-299	3433	38	with	with	ADP
ftr-299	3433	39	applications	application	NOUN
ftr-299	3433	40	from	from	ADP
ftr-299	3433	41	conservative	conservative	ADJ
ftr-299	3433	42	organizations	organization	NOUN
ftr-299	3433	43	seeking	seek	VERB
ftr-299	3433	44	such	such	ADJ
ftr-299	3433	45	status	status	NOUN
ftr-299	3433	46	.	.	PUNCT
ftr-299	3434	1	reg-134417	reg-134417	PROPN
ftr-299	3434	2	-	-	PUNCT
ftr-299	3434	3	13	13	NUM
ftr-299	3434	4	,	,	PUNCT
ftr-299	3434	5	guidance	guidance	NOUN
ftr-299	3434	6	for	for	ADP
ftr-299	3434	7	taxexempt	taxexempt	ADJ
ftr-299	3434	8	social	social	ADJ
ftr-299	3434	9	welfare	welfare	NOUN
ftr-299	3434	10	organizations	organization	NOUN
ftr-299	3434	11	on	on	ADP
ftr-299	3434	12	candidate	candidate	NOUN
ftr-299	3434	13	-	-	PUNCT
ftr-299	3434	14	related	relate	VERB
ftr-299	3434	15	political	political	ADJ
ftr-299	3434	16	activities	activity	NOUN
ftr-299	3434	17	,	,	PUNCT
ftr-299	3434	18	78	78	NUM
ftr-299	3434	19	f.r	f.r	NOUN
ftr-299	3434	20	.	.	NOUN
ftr-299	3435	1	71535	71535	NUM
ftr-299	3435	2	(	(	PUNCT
ftr-299	3435	3	11/29/13	11/29/13	PROPN
ftr-299	3435	4	)	)	PUNCT
ftr-299	3435	5	.	.	PUNCT
ftr-299	3436	1	the	the	DET
ftr-299	3436	2	proposed	propose	VERB
ftr-299	3436	3	regulations	regulation	NOUN
ftr-299	3436	4	would	would	AUX
ftr-299	3436	5	revise	revise	VERB
ftr-299	3436	6	reg	reg	NOUN
ftr-299	3436	7	.	.	PUNCT
ftr-299	3437	1	§	§	PROPN
ftr-299	3437	2	1.501(c)(4)-1(a)(2)(ii	1.501(c)(4)-1(a)(2)(ii	NUM
ftr-299	3437	3	)	)	PUNCT
ftr-299	3437	4	to	to	PART
ftr-299	3437	5	state	state	VERB
ftr-299	3437	6	that	that	SCONJ
ftr-299	3437	7	“	"	PUNCT
ftr-299	3437	8	[	[	X
ftr-299	3437	9	t]he	t]he	X
ftr-299	3437	10	promotion	promotion	NOUN
ftr-299	3437	11	of	of	ADP
ftr-299	3437	12	social	social	ADJ
ftr-299	3437	13	welfare	welfare	NOUN
ftr-299	3437	14	does	do	AUX
ftr-299	3437	15	not	not	PART
ftr-299	3437	16	include	include	VERB
ftr-299	3437	17	direct	direct	ADJ
ftr-299	3437	18	or	or	CCONJ
ftr-299	3437	19	indirect	indirect	ADJ
ftr-299	3437	20	candidate	candidate	NOUN
ftr-299	3437	21	-	-	PUNCT
ftr-299	3437	22	related	relate	VERB
ftr-299	3437	23	political	political	ADJ
ftr-299	3437	24	activity	activity	NOUN
ftr-299	3437	25	.	.	PUNCT
ftr-299	3437	26	”	"	PUNCT
ftr-299	3438	1	they	they	PRON
ftr-299	3438	2	state	state	VERB
ftr-299	3438	3	that	that	SCONJ
ftr-299	3438	4	communications	communication	NOUN
ftr-299	3438	5	which	which	PRON
ftr-299	3438	6	expressly	expressly	ADV
ftr-299	3438	7	support	support	VERB
ftr-299	3438	8	a	a	DET
ftr-299	3438	9	clearly	clearly	ADV
ftr-299	3438	10	identified	identify	VERB
ftr-299	3438	11	candidate	candidate	NOUN
ftr-299	3438	12	of	of	ADP
ftr-299	3438	13	a	a	DET
ftr-299	3438	14	political	political	ADJ
ftr-299	3438	15	party	party	NOUN
ftr-299	3438	16	would	would	AUX
ftr-299	3438	17	be	be	AUX
ftr-299	3438	18	considered	consider	VERB
ftr-299	3438	19	candidate	candidate	NOUN
ftr-299	3438	20	-	-	PUNCT
ftr-299	3438	21	related	relate	VERB
ftr-299	3438	22	political	political	ADJ
ftr-299	3438	23	activity	activity	NOUN
ftr-299	3438	24	,	,	PUNCT
ftr-299	3438	25	as	as	SCONJ
ftr-299	3438	26	would	would	AUX
ftr-299	3438	27	communications	communication	NOUN
ftr-299	3438	28	that	that	PRON
ftr-299	3438	29	are	be	AUX
ftr-299	3438	30	made	make	VERB
ftr-299	3438	31	within	within	ADP
ftr-299	3438	32	60	60	NUM
ftr-299	3438	33	days	day	NOUN
ftr-299	3438	34	of	of	ADP
ftr-299	3438	35	a	a	DET
ftr-299	3438	36	general	general	ADJ
ftr-299	3438	37	election	election	NOUN
ftr-299	3438	38	(	(	PUNCT
ftr-299	3438	39	or	or	CCONJ
ftr-299	3438	40	within	within	ADP
ftr-299	3438	41	30	30	NUM
ftr-299	3438	42	days	day	NOUN
ftr-299	3438	43	of	of	ADP
ftr-299	3438	44	a	a	DET
ftr-299	3438	45	primary	primary	ADJ
ftr-299	3438	46	contest	contest	NOUN
ftr-299	3438	47	)	)	PUNCT
ftr-299	3438	48	and	and	CCONJ
ftr-299	3438	49	that	that	PRON
ftr-299	3438	50	clearly	clearly	ADV
ftr-299	3438	51	identify	identify	VERB
ftr-299	3438	52	a	a	DET
ftr-299	3438	53	candidate	candidate	NOUN
ftr-299	3438	54	or	or	CCONJ
ftr-299	3438	55	party	party	NOUN
ftr-299	3438	56	.	.	PUNCT
ftr-299	3439	1	contributions	contribution	NOUN
ftr-299	3439	2	reportable	reportable	ADJ
ftr-299	3439	3	under	under	ADP
ftr-299	3439	4	campaign	campaign	NOUN
ftr-299	3439	5	finance	finance	NOUN
ftr-299	3439	6	laws	law	NOUN
ftr-299	3439	7	and	and	CCONJ
ftr-299	3439	8	grants	grant	NOUN
ftr-299	3439	9	to	to	ADP
ftr-299	3439	10	§	§	PROPN
ftr-299	3439	11	527	527	NUM
ftr-299	3439	12	political	political	ADJ
ftr-299	3439	13	organizations	organization	NOUN
ftr-299	3439	14	and	and	CCONJ
ftr-299	3439	15	other	other	ADJ
ftr-299	3439	16	exempt	exempt	ADJ
ftr-299	3439	17	entities	entity	NOUN
ftr-299	3439	18	that	that	PRON
ftr-299	3439	19	are	be	AUX
ftr-299	3439	20	politically	politically	ADV
ftr-299	3439	21	active	active	ADJ
ftr-299	3439	22	also	also	ADV
ftr-299	3439	23	would	would	AUX
ftr-299	3439	24	be	be	AUX
ftr-299	3439	25	considered	consider	VERB
ftr-299	3439	26	political	political	ADJ
ftr-299	3439	27	,	,	PUNCT
ftr-299	3439	28	as	as	SCONJ
ftr-299	3439	29	would	would	AUX
ftr-299	3439	30	voter	voter	VERB
ftr-299	3439	31	registration	registration	NOUN
ftr-299	3439	32	and	and	CCONJ
ftr-299	3439	33	get	get	VERB
ftr-299	3439	34	-	-	PUNCT
ftr-299	3439	35	out	out	ADP
ftr-299	3439	36	-	-	PUNCT
ftr-299	3439	37	the	the	DET
ftr-299	3439	38	-	-	PUNCT
ftr-299	3439	39	vote	vote	NOUN
ftr-299	3439	40	drives	drive	NOUN
ftr-299	3439	41	,	,	PUNCT
ftr-299	3439	42	distribution	distribution	NOUN
ftr-299	3439	43	of	of	ADP
ftr-299	3439	44	materials	material	NOUN
ftr-299	3439	45	prepared	prepare	VERB
ftr-299	3439	46	by	by	ADP
ftr-299	3439	47	or	or	CCONJ
ftr-299	3439	48	for	for	ADP
ftr-299	3439	49	candidates	candidate	NOUN
ftr-299	3439	50	or	or	CCONJ
ftr-299	3439	51	by	by	ADP
ftr-299	3439	52	a	a	DET
ftr-299	3439	53	§	§	ADJ
ftr-299	3439	54	527	527	NUM
ftr-299	3439	55	organization	organization	NOUN
ftr-299	3439	56	,	,	PUNCT
ftr-299	3439	57	preparation	preparation	NOUN
ftr-299	3439	58	or	or	CCONJ
ftr-299	3439	59	distribution	distribution	NOUN
ftr-299	3439	60	of	of	ADP
ftr-299	3439	61	voter	voter	NOUN
ftr-299	3439	62	guides	guide	NOUN
ftr-299	3439	63	that	that	PRON
ftr-299	3439	64	refer	refer	VERB
ftr-299	3439	65	to	to	ADP
ftr-299	3439	66	candidates	candidate	NOUN
ftr-299	3439	67	(	(	PUNCT
ftr-299	3439	68	or	or	CCONJ
ftr-299	3439	69	to	to	ADP
ftr-299	3439	70	parties	party	NOUN
ftr-299	3439	71	in	in	ADP
ftr-299	3439	72	a	a	DET
ftr-299	3439	73	general	general	ADJ
ftr-299	3439	74	election	election	NOUN
ftr-299	3439	75	)	)	PUNCT
ftr-299	3439	76	,	,	PUNCT
ftr-299	3439	77	and	and	CCONJ
ftr-299	3439	78	events	event	NOUN
ftr-299	3439	79	a	a	DET
ftr-299	3439	80	candidate	candidate	NOUN
ftr-299	3439	81	attends	attend	VERB
ftr-299	3439	82	that	that	PRON
ftr-299	3439	83	are	be	AUX
ftr-299	3439	84	held	hold	VERB
ftr-299	3439	85	within	within	ADP
ftr-299	3439	86	60	60	NUM
ftr-299	3439	87	days	day	NOUN
ftr-299	3439	88	of	of	ADP
ftr-299	3439	89	an	an	DET
ftr-299	3439	90	election	election	NOUN
ftr-299	3439	91	or	or	CCONJ
ftr-299	3439	92	within	within	ADP
ftr-299	3439	93	30	30	NUM
ftr-299	3439	94	days	day	NOUN
ftr-299	3439	95	of	of	ADP
ftr-299	3439	96	a	a	DET
ftr-299	3439	97	primary	primary	NOUN
ftr-299	3439	98	.	.	PUNCT
ftr-299	3439	99			X
ftr-299	3440	1	the	the	DET
ftr-299	3440	2	preamble	preamble	NOUN
ftr-299	3440	3	to	to	ADP
ftr-299	3440	4	the	the	DET
ftr-299	3440	5	proposed	propose	VERB
ftr-299	3440	6	regulations	regulation	NOUN
ftr-299	3440	7	says	say	VERB
ftr-299	3440	8	:	:	PUNCT
ftr-299	3440	9	the	the	DET
ftr-299	3440	10	treasury	treasury	PROPN
ftr-299	3440	11	department	department	PROPN
ftr-299	3440	12	and	and	CCONJ
ftr-299	3440	13	the	the	DET
ftr-299	3440	14	irs	irs	PROPN
ftr-299	3440	15	are	be	AUX
ftr-299	3440	16	considering	consider	VERB
ftr-299	3440	17	whether	whether	SCONJ
ftr-299	3440	18	the	the	DET
ftr-299	3440	19	current	current	ADJ
ftr-299	3440	20	section	section	NOUN
ftr-299	3440	21	501(c)(4	501(c)(4	NUM
ftr-299	3440	22	)	)	PUNCT
ftr-299	3440	23	regulations	regulation	NOUN
ftr-299	3440	24	should	should	AUX
ftr-299	3440	25	be	be	AUX
ftr-299	3440	26	modified	modify	VERB
ftr-299	3440	27	in	in	ADP
ftr-299	3440	28	this	this	DET
ftr-299	3440	29	regard	regard	NOUN
ftr-299	3440	30	and	and	CCONJ
ftr-299	3440	31	,	,	PUNCT
ftr-299	3440	32	if	if	SCONJ
ftr-299	3440	33	the	the	DET
ftr-299	3440	34	“	"	PUNCT
ftr-299	3440	35	primarily	primarily	ADJ
ftr-299	3440	36	”	"	PUNCT
ftr-299	3440	37	standard	standard	NOUN
ftr-299	3440	38	is	be	AUX
ftr-299	3440	39	retained	retain	VERB
ftr-299	3440	40	,	,	PUNCT
ftr-299	3440	41	whether	whether	SCONJ
ftr-299	3440	42	the	the	DET
ftr-299	3440	43	standard	standard	NOUN
ftr-299	3440	44	should	should	AUX
ftr-299	3440	45	be	be	AUX
ftr-299	3440	46	defined	define	VERB
ftr-299	3440	47	with	with	ADP
ftr-299	3440	48	more	more	ADJ
ftr-299	3440	49	precision	precision	NOUN
ftr-299	3440	50	or	or	CCONJ
ftr-299	3440	51	revised	revise	VERB
ftr-299	3440	52	to	to	PART
ftr-299	3440	53	mirror	mirror	VERB
ftr-299	3440	54	the	the	DET
ftr-299	3440	55	standard	standard	NOUN
ftr-299	3440	56	under	under	ADP
ftr-299	3440	57	the	the	DET
ftr-299	3440	58	section	section	NOUN
ftr-299	3440	59	501(c)(3	501(c)(3	NOUN
ftr-299	3440	60	)	)	PUNCT
ftr-299	3440	61	regulations	regulation	NOUN
ftr-299	3440	62	.	.	PUNCT
ftr-299	3441	1	given	give	VERB
ftr-299	3441	2	the	the	DET
ftr-299	3441	3	potential	potential	ADJ
ftr-299	3441	4	impact	impact	NOUN
ftr-299	3441	5	on	on	ADP
ftr-299	3441	6	organizations	organization	NOUN
ftr-299	3441	7	currently	currently	ADV
ftr-299	3441	8	recognized	recognize	VERB
ftr-299	3441	9	as	as	SCONJ
ftr-299	3441	10	described	describe	VERB
ftr-299	3441	11	in	in	ADP
ftr-299	3441	12	section	section	NOUN
ftr-299	3441	13	2014	2014	NUM
ftr-299	3441	14	]	]	PUNCT
ftr-299	3441	15	recent	recent	ADJ
ftr-299	3441	16	developments	development	NOUN
ftr-299	3441	17	in	in	ADP
ftr-299	3441	18	federal	federal	ADJ
ftr-299	3441	19	income	income	NOUN
ftr-299	3441	20	taxation	taxation	NOUN
ftr-299	3441	21	391	391	NUM
ftr-299	3441	22	501(c)(4	501(c)(4	NUM
ftr-299	3441	23	)	)	PUNCT
ftr-299	3441	24	of	of	ADP
ftr-299	3441	25	any	any	DET
ftr-299	3441	26	change	change	NOUN
ftr-299	3441	27	in	in	ADP
ftr-299	3441	28	the	the	DET
ftr-299	3441	29	“	"	PUNCT
ftr-299	3441	30	primarily	primarily	ADJ
ftr-299	3441	31	”	"	PUNCT
ftr-299	3441	32	standard	standard	NOUN
ftr-299	3441	33	,	,	PUNCT
ftr-299	3441	34	the	the	DET
ftr-299	3441	35	treasury	treasury	PROPN
ftr-299	3441	36	department	department	PROPN
ftr-299	3441	37	and	and	CCONJ
ftr-299	3441	38	the	the	DET
ftr-299	3441	39	irs	irs	PROPN
ftr-299	3441	40	wish	wish	VERB
ftr-299	3441	41	to	to	PART
ftr-299	3441	42	receive	receive	VERB
ftr-299	3441	43	comments	comment	NOUN
ftr-299	3441	44	from	from	ADP
ftr-299	3441	45	a	a	DET
ftr-299	3441	46	broad	broad	ADJ
ftr-299	3441	47	range	range	NOUN
ftr-299	3441	48	of	of	ADP
ftr-299	3441	49	organizations	organization	NOUN
ftr-299	3441	50	before	before	ADP
ftr-299	3441	51	deciding	decide	VERB
ftr-299	3441	52	how	how	SCONJ
ftr-299	3441	53	to	to	PART
ftr-299	3441	54	proceed	proceed	VERB
ftr-299	3441	55	.	.	PUNCT
ftr-299	3442	1	accordingly	accordingly	ADV
ftr-299	3442	2	,	,	PUNCT
ftr-299	3442	3	the	the	DET
ftr-299	3442	4	treasury	treasury	PROPN
ftr-299	3442	5	department	department	PROPN
ftr-299	3442	6	and	and	CCONJ
ftr-299	3442	7	the	the	DET
ftr-299	3442	8	irs	irs	PROPN
ftr-299	3442	9	invite	invite	VERB
ftr-299	3442	10	comments	comment	NOUN
ftr-299	3442	11	from	from	ADP
ftr-299	3442	12	the	the	DET
ftr-299	3442	13	public	public	NOUN
ftr-299	3442	14	on	on	ADP
ftr-299	3442	15	what	what	DET
ftr-299	3442	16	proportion	proportion	NOUN
ftr-299	3442	17	of	of	ADP
ftr-299	3442	18	an	an	DET
ftr-299	3442	19	organization	organization	NOUN
ftr-299	3442	20	's	's	PART
ftr-299	3442	21	activities	activity	NOUN
ftr-299	3442	22	must	must	AUX
ftr-299	3442	23	promote	promote	VERB
ftr-299	3442	24	social	social	ADJ
ftr-299	3442	25	welfare	welfare	NOUN
ftr-299	3442	26	for	for	ADP
ftr-299	3442	27	an	an	DET
ftr-299	3442	28	organization	organization	NOUN
ftr-299	3442	29	to	to	PART
ftr-299	3442	30	qualify	qualify	VERB
ftr-299	3442	31	under	under	ADP
ftr-299	3442	32	section	section	NOUN
ftr-299	3442	33	501(c)(4	501(c)(4	NUM
ftr-299	3442	34	)	)	PUNCT
ftr-299	3442	35	and	and	CCONJ
ftr-299	3442	36	whether	whether	SCONJ
ftr-299	3442	37	additional	additional	ADJ
ftr-299	3442	38	limits	limit	NOUN
ftr-299	3442	39	should	should	AUX
ftr-299	3442	40	be	be	AUX
ftr-299	3442	41	imposed	impose	VERB
ftr-299	3442	42	on	on	ADP
ftr-299	3442	43	any	any	DET
ftr-299	3442	44	or	or	CCONJ
ftr-299	3442	45	all	all	PRON
ftr-299	3442	46	activities	activity	NOUN
ftr-299	3442	47	that	that	PRON
ftr-299	3442	48	do	do	AUX
ftr-299	3442	49	not	not	PART
ftr-299	3442	50	further	far	ADV
ftr-299	3442	51	social	social	ADJ
ftr-299	3442	52	welfare	welfare	NOUN
ftr-299	3442	53	.	.	PUNCT
ftr-299	3443	1	the	the	DET
ftr-299	3443	2	treasury	treasury	PROPN
ftr-299	3443	3	department	department	PROPN
ftr-299	3443	4	and	and	CCONJ
ftr-299	3443	5	the	the	DET
ftr-299	3443	6	irs	irs	PROPN
ftr-299	3443	7	also	also	ADV
ftr-299	3443	8	request	request	VERB
ftr-299	3443	9	comments	comment	NOUN
ftr-299	3443	10	on	on	ADP
ftr-299	3443	11	how	how	SCONJ
ftr-299	3443	12	to	to	PART
ftr-299	3443	13	measure	measure	VERB
ftr-299	3443	14	the	the	DET
ftr-299	3443	15	activities	activity	NOUN
ftr-299	3443	16	of	of	ADP
ftr-299	3443	17	organizations	organization	NOUN
ftr-299	3443	18	seeking	seek	VERB
ftr-299	3443	19	to	to	PART
ftr-299	3443	20	qualify	qualify	VERB
ftr-299	3443	21	as	as	ADP
ftr-299	3443	22	section	section	NOUN
ftr-299	3443	23	501(c)(4	501(c)(4	NUM
ftr-299	3443	24	)	)	PUNCT
ftr-299	3443	25	social	social	ADJ
ftr-299	3443	26	welfare	welfare	NOUN
ftr-299	3443	27	organizations	organization	NOUN
ftr-299	3443	28	for	for	ADP
ftr-299	3443	29	these	these	DET
ftr-299	3443	30	purposes	purpose	NOUN
ftr-299	3443	31	.	.	PUNCT
ftr-299	3444	1			PROPN
ftr-299	3444	2	see	see	VERB
ftr-299	3444	3	,	,	PUNCT
ftr-299	3444	4	also	also	ADV
ftr-299	3444	5	,	,	PUNCT
ftr-299	3444	6	b.	b.	PROPN
ftr-299	3444	7	,	,	PUNCT
ftr-299	3444	8	above	above	ADV
ftr-299	3444	9	,	,	PUNCT
ftr-299	3444	10	in	in	ADP
ftr-299	3444	11	which	which	PRON
ftr-299	3444	12	there	there	PRON
ftr-299	3444	13	is	be	VERB
ftr-299	3444	14	a	a	DET
ftr-299	3444	15	description	description	NOUN
ftr-299	3444	16	of	of	ADP
ftr-299	3444	17	a	a	DET
ftr-299	3444	18	lawsuit	lawsuit	NOUN
ftr-299	3444	19	to	to	PART
ftr-299	3444	20	force	force	VERB
ftr-299	3444	21	the	the	DET
ftr-299	3444	22	irs	irs	PROPN
ftr-299	3444	23	to	to	PART
ftr-299	3444	24	adopt	adopt	VERB
ftr-299	3444	25	regulations	regulation	NOUN
ftr-299	3444	26	to	to	PART
ftr-299	3444	27	prohibit	prohibit	VERB
ftr-299	3444	28	§	§	PROPN
ftr-299	3444	29	501(c)(4	501(c)(4	NUM
ftr-299	3444	30	)	)	PUNCT
ftr-299	3444	31	organizations	organization	NOUN
ftr-299	3444	32	from	from	ADP
ftr-299	3444	33	engaging	engage	VERB
ftr-299	3444	34	in	in	ADP
ftr-299	3444	35	any	any	DET
ftr-299	3444	36	political	political	ADJ
ftr-299	3444	37	activity	activity	NOUN
ftr-299	3444	38	.	.	PUNCT
ftr-299	3445	1	on	on	ADP
ftr-299	3445	2	12/6/13	12/6/13	NUM
ftr-299	3445	3	,	,	PUNCT
ftr-299	3445	4	the	the	DET
ftr-299	3445	5	plaintiffs	plaintiff	NOUN
ftr-299	3445	6	announced	announce	VERB
ftr-299	3445	7	that	that	SCONJ
ftr-299	3445	8	they	they	PRON
ftr-299	3445	9	were	be	AUX
ftr-299	3445	10	dropping	drop	VERB
ftr-299	3445	11	their	their	PRON
ftr-299	3445	12	unanswerable	unanswerable	ADJ
ftr-299	3445	13	lawsuit	lawsuit	NOUN
ftr-299	3445	14	.	.	PUNCT
ftr-299	3446	1	4	4	X
ftr-299	3446	2	.	.	X
ftr-299	3446	3	it	it	PRON
ftr-299	3446	4	was	be	AUX
ftr-299	3446	5	really	really	ADV
ftr-299	3446	6	a	a	DET
ftr-299	3446	7	partner	partner	NOUN
ftr-299	3446	8	of	of	ADP
ftr-299	3446	9	the	the	DET
ftr-299	3446	10	home	home	NOUN
ftr-299	3446	11	sellers	seller	NOUN
ftr-299	3446	12	,	,	PUNCT
ftr-299	3446	13	not	not	PART
ftr-299	3446	14	a	a	DET
ftr-299	3446	15	charitable	charitable	ADJ
ftr-299	3446	16	partner	partner	NOUN
ftr-299	3446	17	.	.	PUNCT
ftr-299	3447	1	partners	partner	NOUN
ftr-299	3447	2	in	in	ADP
ftr-299	3447	3	charity	charity	PROPN
ftr-299	3447	4	,	,	PUNCT
ftr-299	3447	5	inc	inc	PROPN
ftr-299	3447	6	.	.	PROPN
ftr-299	3448	1	v.	v.	PROPN
ftr-299	3448	2	commissioner	commissioner	PROPN
ftr-299	3448	3	,	,	PUNCT
ftr-299	3448	4	141	141	NUM
ftr-299	3448	5	t.c	t.c	NOUN
ftr-299	3448	6	.	.	PUNCT
ftr-299	3449	1	no	no	INTJ
ftr-299	3449	2	.	.	NOUN
ftr-299	3449	3	2	2	NUM
ftr-299	3449	4	(	(	PUNCT
ftr-299	3449	5	8/26/13	8/26/13	NUM
ftr-299	3449	6	)	)	PUNCT
ftr-299	3449	7	.	.	PUNCT
ftr-299	3450	1	pic	pic	NOUN
ftr-299	3450	2	was	be	AUX
ftr-299	3450	3	established	establish	VERB
ftr-299	3450	4	as	as	ADP
ftr-299	3450	5	a	a	DET
ftr-299	3450	6	nonprofit	nonprofit	ADJ
ftr-299	3450	7	corporation	corporation	NOUN
ftr-299	3450	8	under	under	ADP
ftr-299	3450	9	state	state	NOUN
ftr-299	3450	10	law	law	NOUN
ftr-299	3450	11	and	and	CCONJ
ftr-299	3450	12	received	receive	VERB
ftr-299	3450	13	a	a	DET
ftr-299	3450	14	determination	determination	NOUN
ftr-299	3450	15	that	that	SCONJ
ftr-299	3450	16	it	it	PRON
ftr-299	3450	17	was	be	AUX
ftr-299	3450	18	a	a	DET
ftr-299	3450	19	§	§	ADJ
ftr-299	3450	20	501(c)(3	501(c)(3	NUM
ftr-299	3450	21	)	)	PUNCT
ftr-299	3450	22	organization	organization	NOUN
ftr-299	3450	23	based	base	VERB
ftr-299	3450	24	on	on	ADP
ftr-299	3450	25	its	its	PRON
ftr-299	3450	26	claim	claim	NOUN
ftr-299	3450	27	its	its	PRON
ftr-299	3450	28	primary	primary	ADJ
ftr-299	3450	29	activity	activity	NOUN
ftr-299	3450	30	was	be	AUX
ftr-299	3450	31	to	to	PART
ftr-299	3450	32	provide	provide	VERB
ftr-299	3450	33	down	down	ADP
ftr-299	3450	34	-	-	PUNCT
ftr-299	3450	35	payment	payment	NOUN
ftr-299	3450	36	assistance	assistance	NOUN
ftr-299	3450	37	grants	grant	NOUN
ftr-299	3450	38	to	to	ADP
ftr-299	3450	39	home	home	NOUN
ftr-299	3450	40	buyers	buyer	NOUN
ftr-299	3450	41	.	.	PUNCT
ftr-299	3451	1	pic	pic	NOUN
ftr-299	3451	2	’s	’s	PART
ftr-299	3451	3	“	"	PUNCT
ftr-299	3451	4	down	down	ADP
ftr-299	3451	5	payment	payment	NOUN
ftr-299	3451	6	assistance	assistance	NOUN
ftr-299	3451	7	”	"	PUNCT
ftr-299	3451	8	program	program	NOUN
ftr-299	3451	9	provided	provide	VERB
ftr-299	3451	10	home	home	NOUN
ftr-299	3451	11	buyers	buyer	NOUN
ftr-299	3451	12	with	with	ADP
ftr-299	3451	13	funds	fund	NOUN
ftr-299	3451	14	to	to	PART
ftr-299	3451	15	use	use	VERB
ftr-299	3451	16	for	for	ADP
ftr-299	3451	17	down	down	ADJ
ftr-299	3451	18	payments	payment	NOUN
ftr-299	3451	19	for	for	ADP
ftr-299	3451	20	home	home	NOUN
ftr-299	3451	21	purchases	purchase	NOUN
ftr-299	3451	22	.	.	PUNCT
ftr-299	3452	1	in	in	ADP
ftr-299	3452	2	practice	practice	NOUN
ftr-299	3452	3	,	,	PUNCT
ftr-299	3452	4	however	however	ADV
ftr-299	3452	5	,	,	PUNCT
ftr-299	3452	6	pic	pic	NOUN
ftr-299	3452	7	obtained	obtain	VERB
ftr-299	3452	8	those	those	DET
ftr-299	3452	9	funds	fund	NOUN
ftr-299	3452	10	(	(	PUNCT
ftr-299	3452	11	along	along	ADP
ftr-299	3452	12	with	with	ADP
ftr-299	3452	13	a	a	DET
ftr-299	3452	14	fee	fee	NOUN
ftr-299	3452	15	)	)	PUNCT
ftr-299	3452	16	from	from	ADP
ftr-299	3452	17	home	home	NOUN
ftr-299	3452	18	sellers	seller	NOUN
ftr-299	3452	19	.	.	PUNCT
ftr-299	3453	1	pic	pic	NOUN
ftr-299	3453	2	provided	provide	VERB
ftr-299	3453	3	down	down	ADP
ftr-299	3453	4	-	-	PUNCT
ftr-299	3453	5	payment	payment	NOUN
ftr-299	3453	6	assistance	assistance	NOUN
ftr-299	3453	7	grants	grant	NOUN
ftr-299	3453	8	where	where	SCONJ
ftr-299	3453	9	the	the	DET
ftr-299	3453	10	seller	seller	NOUN
ftr-299	3453	11	was	be	AUX
ftr-299	3453	12	not	not	PART
ftr-299	3453	13	reimbursing	reimburse	VERB
ftr-299	3453	14	the	the	DET
ftr-299	3453	15	down	down	ADJ
ftr-299	3453	16	payment	payment	NOUN
ftr-299	3453	17	and	and	CCONJ
ftr-299	3453	18	paying	pay	VERB
ftr-299	3453	19	pic	pic	NOUN
ftr-299	3453	20	’s	’s	PART
ftr-299	3453	21	fee	fee	NOUN
ftr-299	3453	22	in	in	ADP
ftr-299	3453	23	only	only	ADV
ftr-299	3453	24	two	two	NUM
ftr-299	3453	25	-	-	PUNCT
ftr-299	3453	26	tenths	tenth	NOUN
ftr-299	3453	27	of	of	ADP
ftr-299	3453	28	1	1	NUM
ftr-299	3453	29	%	%	NOUN
ftr-299	3453	30	of	of	ADP
ftr-299	3453	31	its	its	PRON
ftr-299	3453	32	transactions	transaction	NOUN
ftr-299	3453	33	.	.	PUNCT
ftr-299	3454	1	the	the	DET
ftr-299	3454	2	irs	irs	PROPN
ftr-299	3454	3	retroactively	retroactively	ADV
ftr-299	3454	4	revoked	revoke	VERB
ftr-299	3454	5	pic	pic	NOUN
ftr-299	3454	6	’s	’s	PART
ftr-299	3454	7	tax	tax	NOUN
ftr-299	3454	8	-	-	PUNCT
ftr-299	3454	9	exempt	exempt	ADJ
ftr-299	3454	10	status	status	NOUN
ftr-299	3454	11	on	on	ADP
ftr-299	3454	12	the	the	DET
ftr-299	3454	13	ground	ground	NOUN
ftr-299	3454	14	that	that	SCONJ
ftr-299	3454	15	pic	pic	NOUN
ftr-299	3454	16	was	be	AUX
ftr-299	3454	17	not	not	PART
ftr-299	3454	18	operated	operate	VERB
ftr-299	3454	19	exclusively	exclusively	ADV
ftr-299	3454	20	for	for	ADP
ftr-299	3454	21	a	a	DET
ftr-299	3454	22	charitable	charitable	ADJ
ftr-299	3454	23	purpose	purpose	NOUN
ftr-299	3454	24	.	.	PUNCT
ftr-299	3455	1	the	the	DET
ftr-299	3455	2	tax	tax	NOUN
ftr-299	3455	3	court	court	NOUN
ftr-299	3455	4	(	(	PUNCT
ftr-299	3455	5	judge	judge	PROPN
ftr-299	3455	6	gustafson	gustafson	PROPN
ftr-299	3455	7	)	)	PUNCT
ftr-299	3455	8	upheld	uphold	VERB
ftr-299	3455	9	that	that	SCONJ
ftr-299	3455	10	revocation	revocation	NOUN
ftr-299	3455	11	and	and	CCONJ
ftr-299	3455	12	held	hold	VERB
ftr-299	3455	13	further	far	ADV
ftr-299	3455	14	that	that	SCONJ
ftr-299	3455	15	the	the	DET
ftr-299	3455	16	irs	irs	PROPN
ftr-299	3455	17	did	do	AUX
ftr-299	3455	18	not	not	PART
ftr-299	3455	19	abuse	abuse	VERB
ftr-299	3455	20	its	its	PRON
ftr-299	3455	21	discretion	discretion	NOUN
ftr-299	3455	22	in	in	ADP
ftr-299	3455	23	retroactively	retroactively	ADV
ftr-299	3455	24	revoking	revoke	VERB
ftr-299	3455	25	its	its	PRON
ftr-299	3455	26	determination	determination	NOUN
ftr-299	3455	27	that	that	SCONJ
ftr-299	3455	28	pic	pic	NOUN
ftr-299	3455	29	was	be	AUX
ftr-299	3455	30	a	a	DET
ftr-299	3455	31	§	§	ADJ
ftr-299	3455	32	501(c)(3	501(c)(3	NUM
ftr-299	3455	33	)	)	PUNCT
ftr-299	3455	34	organization	organization	NOUN
ftr-299	3455	35	.	.	PUNCT
ftr-299	3456	1	in	in	ADP
ftr-299	3456	2	its	its	PRON
ftr-299	3456	3	operation	operation	NOUN
ftr-299	3456	4	,	,	PUNCT
ftr-299	3456	5	pic	pic	NOUN
ftr-299	3456	6	failed	fail	VERB
ftr-299	3456	7	to	to	PART
ftr-299	3456	8	serve	serve	VERB
ftr-299	3456	9	a	a	DET
ftr-299	3456	10	charitable	charitable	ADJ
ftr-299	3456	11	class	class	NOUN
ftr-299	3456	12	,	,	PUNCT
ftr-299	3456	13	and	and	CCONJ
ftr-299	3456	14	a	a	DET
ftr-299	3456	15	substantial	substantial	ADJ
ftr-299	3456	16	amount	amount	NOUN
ftr-299	3456	17	of	of	ADP
ftr-299	3456	18	its	its	PRON
ftr-299	3456	19	activity	activity	NOUN
ftr-299	3456	20	did	do	AUX
ftr-299	3456	21	not	not	PART
ftr-299	3456	22	further	far	ADV
ftr-299	3456	23	a	a	DET
ftr-299	3456	24	charitable	charitable	ADJ
ftr-299	3456	25	purpose	purpose	NOUN
ftr-299	3456	26	,	,	PUNCT
ftr-299	3456	27	but	but	CCONJ
ftr-299	3456	28	rather	rather	ADV
ftr-299	3456	29	furthered	further	VERB
ftr-299	3456	30	instead	instead	ADV
ftr-299	3456	31	an	an	DET
ftr-299	3456	32	unrelated	unrelated	ADJ
ftr-299	3456	33	business	business	NOUN
ftr-299	3456	34	.	.	PUNCT
ftr-299	3457	1	pic	pic	NOUN
ftr-299	3457	2	did	do	AUX
ftr-299	3457	3	not	not	PART
ftr-299	3457	4	limit	limit	VERB
ftr-299	3457	5	its	its	PRON
ftr-299	3457	6	grants	grant	NOUN
ftr-299	3457	7	to	to	ADP
ftr-299	3457	8	low	low	ADJ
ftr-299	3457	9	-	-	PUNCT
ftr-299	3457	10	income	income	NOUN
ftr-299	3457	11	home	home	NOUN
ftr-299	3457	12	buyers	buyer	NOUN
ftr-299	3457	13	.	.	PUNCT
ftr-299	3458	1	pic	pic	NOUN
ftr-299	3458	2	engaged	engage	VERB
ftr-299	3458	3	in	in	ADP
ftr-299	3458	4	two	two	NUM
ftr-299	3458	5	overlapping	overlap	VERB
ftr-299	3458	6	but	but	CCONJ
ftr-299	3458	7	distinct	distinct	ADJ
ftr-299	3458	8	forms	form	NOUN
ftr-299	3458	9	of	of	ADP
ftr-299	3458	10	activities	activity	NOUN
ftr-299	3458	11	:	:	PUNCT
ftr-299	3458	12	(	(	PUNCT
ftr-299	3458	13	1	1	X
ftr-299	3458	14	)	)	PUNCT
ftr-299	3458	15	activities	activity	NOUN
ftr-299	3458	16	that	that	PRON
ftr-299	3458	17	ultimately	ultimately	ADV
ftr-299	3458	18	benefited	benefit	VERB
ftr-299	3458	19	the	the	DET
ftr-299	3458	20	buyers	buyer	NOUN
ftr-299	3458	21	—	—	PUNCT
ftr-299	3458	22	grants	grant	NOUN
ftr-299	3458	23	and	and	CCONJ
ftr-299	3458	24	homeowner	homeowner	NOUN
ftr-299	3458	25	education	education	NOUN
ftr-299	3458	26	,	,	PUNCT
ftr-299	3458	27	and	and	CCONJ
ftr-299	3458	28	(	(	PUNCT
ftr-299	3458	29	2	2	X
ftr-299	3458	30	)	)	PUNCT
ftr-299	3458	31	activities	activity	NOUN
ftr-299	3458	32	that	that	PRON
ftr-299	3458	33	ultimately	ultimately	ADV
ftr-299	3458	34	benefited	benefit	VERB
ftr-299	3458	35	the	the	DET
ftr-299	3458	36	sellers	seller	NOUN
ftr-299	3458	37	—	—	PUNCT
ftr-299	3458	38	providing	provide	VERB
ftr-299	3458	39	ready	ready	ADJ
ftr-299	3458	40	buyers	buyer	NOUN
ftr-299	3458	41	,	,	PUNCT
ftr-299	3458	42	and	and	CCONJ
ftr-299	3458	43	promoting	promote	VERB
ftr-299	3458	44	faster	fast	ADJ
ftr-299	3458	45	sales	sale	NOUN
ftr-299	3458	46	at	at	ADP
ftr-299	3458	47	generally	generally	ADV
ftr-299	3458	48	higher	high	ADJ
ftr-299	3458	49	prices	price	NOUN
ftr-299	3458	50	.	.	PUNCT
ftr-299	3459	1	pic	pic	NOUN
ftr-299	3459	2	’s	’s	PART
ftr-299	3459	3	transactions	transaction	NOUN
ftr-299	3459	4	with	with	ADP
ftr-299	3459	5	sellers	seller	NOUN
ftr-299	3459	6	generated	generate	VERB
ftr-299	3459	7	revenues	revenue	NOUN
ftr-299	3459	8	of	of	ADP
ftr-299	3459	9	over	over	ADP
ftr-299	3459	10	$	$	SYM
ftr-299	3459	11	28	28	NUM
ftr-299	3459	12	million	million	NUM
ftr-299	3459	13	in	in	ADP
ftr-299	3459	14	2002	2002	NUM
ftr-299	3459	15	and	and	CCONJ
ftr-299	3459	16	$	$	SYM
ftr-299	3459	17	32	32	NUM
ftr-299	3459	18	million	million	NUM
ftr-299	3459	19	in	in	ADP
ftr-299	3459	20	2003	2003	NUM
ftr-299	3459	21	and	and	CCONJ
ftr-299	3459	22	were	be	AUX
ftr-299	3459	23	clearly	clearly	ADV
ftr-299	3459	24	substantial	substantial	ADJ
ftr-299	3459	25	.	.	PUNCT
ftr-299	3460	1	even	even	ADV
ftr-299	3460	2	if	if	SCONJ
ftr-299	3460	3	pic	pic	NOUN
ftr-299	3460	4	’s	’s	PART
ftr-299	3460	5	buyer	buyer	NOUN
ftr-299	3460	6	-	-	PUNCT
ftr-299	3460	7	benefitting	benefit	VERB
ftr-299	3460	8	activities	activity	NOUN
ftr-299	3460	9	served	serve	VERB
ftr-299	3460	10	an	an	DET
ftr-299	3460	11	exempt	exempt	ADJ
ftr-299	3460	12	purpose	purpose	NOUN
ftr-299	3460	13	,	,	PUNCT
ftr-299	3460	14	pic	pic	NOUN
ftr-299	3460	15	’s	’s	PART
ftr-299	3460	16	seller	seller	NOUN
ftr-299	3460	17	-	-	PUNCT
ftr-299	3460	18	benefitting	benefit	VERB
ftr-299	3460	19	activities	activity	NOUN
ftr-299	3460	20	failed	fail	VERB
ftr-299	3460	21	to	to	PART
ftr-299	3460	22	further	further	VERB
ftr-299	3460	23	an	an	DET
ftr-299	3460	24	exempt	exempt	ADJ
ftr-299	3460	25	purpose	purpose	NOUN
ftr-299	3460	26	and	and	CCONJ
ftr-299	3460	27	defeated	defeat	VERB
ftr-299	3460	28	the	the	DET
ftr-299	3460	29	argument	argument	NOUN
ftr-299	3460	30	that	that	SCONJ
ftr-299	3460	31	pic	pic	NOUN
ftr-299	3460	32	was	be	AUX
ftr-299	3460	33	operated	operate	VERB
ftr-299	3460	34	exclusively	exclusively	ADV
ftr-299	3460	35	for	for	ADP
ftr-299	3460	36	a	a	DET
ftr-299	3460	37	charitable	charitable	ADJ
ftr-299	3460	38	purpose	purpose	NOUN
ftr-299	3460	39	.	.	PUNCT
ftr-299	3461	1	“	"	PUNCT
ftr-299	3461	2	pic	pic	NOUN
ftr-299	3461	3	’s	’s	PART
ftr-299	3461	4	primary	primary	ADJ
ftr-299	3461	5	purpose	purpose	NOUN
ftr-299	3461	6	was	be	AUX
ftr-299	3461	7	to	to	PART
ftr-299	3461	8	broker	broker	VERB
ftr-299	3461	9	392	392	NUM
ftr-299	3461	10	florida	florida	PROPN
ftr-299	3461	11	tax	tax	NOUN
ftr-299	3461	12	review	review	NOUN
ftr-299	3461	13	[	[	X
ftr-299	3461	14	vol	vol	NOUN
ftr-299	3461	15	.	.	PUNCT
ftr-299	3462	1	15:5	15:5	NUM
ftr-299	3462	2	as	as	ADP
ftr-299	3462	3	many	many	ADJ
ftr-299	3462	4	transactions	transaction	NOUN
ftr-299	3462	5	as	as	ADP
ftr-299	3462	6	possible	possible	ADJ
ftr-299	3462	7	and	and	CCONJ
ftr-299	3462	8	thus	thus	ADV
ftr-299	3462	9	to	to	PART
ftr-299	3462	10	generate	generate	VERB
ftr-299	3462	11	significant	significant	ADJ
ftr-299	3462	12	net	net	ADJ
ftr-299	3462	13	profits	profit	NOUN
ftr-299	3462	14	,	,	PUNCT
ftr-299	3462	15	regardless	regardless	ADV
ftr-299	3462	16	of	of	ADP
ftr-299	3462	17	whether	whether	SCONJ
ftr-299	3462	18	the	the	DET
ftr-299	3462	19	transactions	transaction	NOUN
ftr-299	3462	20	achieved	achieve	VERB
ftr-299	3462	21	a	a	DET
ftr-299	3462	22	charitable	charitable	ADJ
ftr-299	3462	23	end	end	NOUN
ftr-299	3462	24	.	.	PUNCT
ftr-299	3462	25	”	"	PUNCT
ftr-299	3463	1	5	5	NUM
ftr-299	3463	2	.	.	X
ftr-299	3464	1	the	the	DET
ftr-299	3464	2	gymnastics	gymnastic	NOUN
ftr-299	3464	3	booster	booster	NOUN
ftr-299	3464	4	club	club	NOUN
ftr-299	3464	5	suffered	suffer	VERB
ftr-299	3464	6	the	the	DET
ftr-299	3464	7	tax	tax	NOUN
ftr-299	3464	8	equivalent	equivalent	NOUN
ftr-299	3464	9	of	of	ADP
ftr-299	3464	10	a	a	DET
ftr-299	3464	11	fall	fall	NOUN
ftr-299	3464	12	from	from	ADP
ftr-299	3464	13	the	the	DET
ftr-299	3464	14	balance	balance	NOUN
ftr-299	3464	15	beam	beam	NOUN
ftr-299	3464	16	.	.	PUNCT
ftr-299	3465	1	capital	capital	NOUN
ftr-299	3465	2	gymnastics	gymnastics	PROPN
ftr-299	3465	3	booster	booster	NOUN
ftr-299	3465	4	club	club	PROPN
ftr-299	3465	5	,	,	PUNCT
ftr-299	3465	6	inc	inc	PROPN
ftr-299	3465	7	.	.	PROPN
ftr-299	3466	1	v.	v.	PROPN
ftr-299	3466	2	commissioner	commissioner	PROPN
ftr-299	3466	3	,	,	PUNCT
ftr-299	3466	4	t.c	t.c	PROPN
ftr-299	3466	5	.	.	PROPN
ftr-299	3466	6	memo	memo	NOUN
ftr-299	3466	7	.	.	PUNCT
ftr-299	3467	1	2013	2013	NUM
ftr-299	3467	2	-	-	SYM
ftr-299	3467	3	193	193	NUM
ftr-299	3467	4	(	(	PUNCT
ftr-299	3467	5	8/26/13	8/26/13	NUM
ftr-299	3467	6	)	)	PUNCT
ftr-299	3467	7	.	.	PUNCT
ftr-299	3468	1	capital	capital	NOUN
ftr-299	3468	2	gymnastics	gymnastics	PROPN
ftr-299	3468	3	booster	booster	NOUN
ftr-299	3468	4	club	club	PROPN
ftr-299	3468	5	,	,	PUNCT
ftr-299	3468	6	inc	inc	PROPN
ftr-299	3468	7	.	.	PROPN
ftr-299	3468	8	was	be	AUX
ftr-299	3468	9	formed	form	VERB
ftr-299	3468	10	to	to	PART
ftr-299	3468	11	support	support	VERB
ftr-299	3468	12	the	the	DET
ftr-299	3468	13	activities	activity	NOUN
ftr-299	3468	14	of	of	ADP
ftr-299	3468	15	young	young	ADJ
ftr-299	3468	16	athletes	athlete	NOUN
ftr-299	3468	17	from	from	ADP
ftr-299	3468	18	approximately	approximately	ADV
ftr-299	3468	19	240	240	NUM
ftr-299	3468	20	families	family	NOUN
ftr-299	3468	21	.	.	PUNCT
ftr-299	3469	1	its	its	PRON
ftr-299	3469	2	members	member	NOUN
ftr-299	3469	3	were	be	AUX
ftr-299	3469	4	the	the	DET
ftr-299	3469	5	parents	parent	NOUN
ftr-299	3469	6	of	of	ADP
ftr-299	3469	7	the	the	DET
ftr-299	3469	8	young	young	ADJ
ftr-299	3469	9	athletes	athlete	NOUN
ftr-299	3469	10	.	.	PUNCT
ftr-299	3470	1	the	the	DET
ftr-299	3470	2	athletes	athlete	NOUN
ftr-299	3470	3	were	be	AUX
ftr-299	3470	4	all	all	PRON
ftr-299	3470	5	on	on	ADP
ftr-299	3470	6	teams	team	NOUN
ftr-299	3470	7	from	from	ADP
ftr-299	3470	8	one	one	NUM
ftr-299	3470	9	local	local	ADJ
ftr-299	3470	10	private	private	ADJ
ftr-299	3470	11	gym	gym	NOUN
ftr-299	3470	12	,	,	PUNCT
ftr-299	3470	13	to	to	PART
ftr-299	3470	14	which	which	PRON
ftr-299	3470	15	each	each	DET
ftr-299	3470	16	family	family	NOUN
ftr-299	3470	17	individually	individually	ADV
ftr-299	3470	18	paid	pay	VERB
ftr-299	3470	19	tuition	tuition	NOUN
ftr-299	3470	20	and	and	CCONJ
ftr-299	3470	21	other	other	ADJ
ftr-299	3470	22	fees	fee	NOUN
ftr-299	3470	23	.	.	PUNCT
ftr-299	3471	1	these	these	DET
ftr-299	3471	2	teams	team	NOUN
ftr-299	3471	3	competed	compete	VERB
ftr-299	3471	4	in	in	ADP
ftr-299	3471	5	meets	meet	NOUN
ftr-299	3471	6	,	,	PUNCT
ftr-299	3471	7	which	which	PRON
ftr-299	3471	8	required	require	VERB
ftr-299	3471	9	substantial	substantial	ADJ
ftr-299	3471	10	additional	additional	ADJ
ftr-299	3471	11	funds	fund	NOUN
ftr-299	3471	12	that	that	PRON
ftr-299	3471	13	capital	capital	NOUN
ftr-299	3471	14	gymnastics	gymnastic	NOUN
ftr-299	3471	15	collected	collect	VERB
ftr-299	3471	16	and	and	CCONJ
ftr-299	3471	17	administered	administer	VERB
ftr-299	3471	18	.	.	PUNCT
ftr-299	3472	1	parents	parent	NOUN
ftr-299	3472	2	of	of	ADP
ftr-299	3472	3	athletes	athlete	NOUN
ftr-299	3472	4	who	who	PRON
ftr-299	3472	5	wanted	want	VERB
ftr-299	3472	6	to	to	PART
ftr-299	3472	7	participate	participate	VERB
ftr-299	3472	8	on	on	ADP
ftr-299	3472	9	the	the	DET
ftr-299	3472	10	teams	team	NOUN
ftr-299	3472	11	that	that	PRON
ftr-299	3472	12	were	be	AUX
ftr-299	3472	13	operated	operate	VERB
ftr-299	3472	14	out	out	ADP
ftr-299	3472	15	of	of	ADP
ftr-299	3472	16	that	that	DET
ftr-299	3472	17	private	private	ADJ
ftr-299	3472	18	gym	gym	NOUN
ftr-299	3472	19	were	be	AUX
ftr-299	3472	20	required	require	VERB
ftr-299	3472	21	to	to	PART
ftr-299	3472	22	be	be	AUX
ftr-299	3472	23	members	member	NOUN
ftr-299	3472	24	of	of	ADP
ftr-299	3472	25	capital	capital	NOUN
ftr-299	3472	26	gymnastics	gymnastic	NOUN
ftr-299	3472	27	.	.	PUNCT
ftr-299	3473	1	each	each	DET
ftr-299	3473	2	family	family	NOUN
ftr-299	3473	3	paid	pay	VERB
ftr-299	3473	4	an	an	DET
ftr-299	3473	5	annual	annual	ADJ
ftr-299	3473	6	assessment	assessment	NOUN
ftr-299	3473	7	to	to	PART
ftr-299	3473	8	cover	cover	VERB
ftr-299	3473	9	the	the	DET
ftr-299	3473	10	entry	entry	NOUN
ftr-299	3473	11	fees	fee	NOUN
ftr-299	3473	12	to	to	PART
ftr-299	3473	13	compete	compete	VERB
ftr-299	3473	14	in	in	ADP
ftr-299	3473	15	the	the	DET
ftr-299	3473	16	meets	meet	NOUN
ftr-299	3473	17	and	and	CCONJ
ftr-299	3473	18	to	to	PART
ftr-299	3473	19	offset	offset	VERB
ftr-299	3473	20	the	the	DET
ftr-299	3473	21	estimated	estimate	VERB
ftr-299	3473	22	expenditures	expenditure	NOUN
ftr-299	3473	23	for	for	ADP
ftr-299	3473	24	the	the	DET
ftr-299	3473	25	coaches	coach	NOUN
ftr-299	3473	26	’	'	PUNCT
ftr-299	3473	27	travel	travel	NOUN
ftr-299	3473	28	.	.	PUNCT
ftr-299	3474	1	a	a	DET
ftr-299	3474	2	family	family	NOUN
ftr-299	3474	3	could	could	AUX
ftr-299	3474	4	satisfy	satisfy	VERB
ftr-299	3474	5	its	its	PRON
ftr-299	3474	6	assessment	assessment	NOUN
ftr-299	3474	7	either	either	ADV
ftr-299	3474	8	by	by	ADP
ftr-299	3474	9	paying	pay	VERB
ftr-299	3474	10	cash	cash	NOUN
ftr-299	3474	11	or	or	CCONJ
ftr-299	3474	12	by	by	ADP
ftr-299	3474	13	participating	participate	VERB
ftr-299	3474	14	in	in	ADP
ftr-299	3474	15	capital	capital	NOUN
ftr-299	3474	16	gymnastics	gymnastics	PROPN
ftr-299	3474	17	fund	fund	NOUN
ftr-299	3474	18	-	-	PUNCT
ftr-299	3474	19	raising	raise	VERB
ftr-299	3474	20	program	program	NOUN
ftr-299	3474	21	.	.	PUNCT
ftr-299	3475	1	the	the	DET
ftr-299	3475	2	amount	amount	NOUN
ftr-299	3475	3	that	that	PRON
ftr-299	3475	4	a	a	DET
ftr-299	3475	5	family	family	NOUN
ftr-299	3475	6	raised	raise	VERB
ftr-299	3475	7	was	be	AUX
ftr-299	3475	8	credited	credit	VERB
ftr-299	3475	9	against	against	ADP
ftr-299	3475	10	the	the	DET
ftr-299	3475	11	assessment	assessment	NOUN
ftr-299	3475	12	.	.	PUNCT
ftr-299	3476	1	fund	fund	NOUN
ftr-299	3476	2	-	-	PUNCT
ftr-299	3476	3	raising	raising	NOUN
ftr-299	3476	4	-	-	PUNCT
ftr-299	3476	5	generated	generate	VERB
ftr-299	3476	6	net	net	ADJ
ftr-299	3476	7	profits	profit	NOUN
ftr-299	3476	8	reduced	reduce	VERB
ftr-299	3476	9	the	the	DET
ftr-299	3476	10	assessment	assessment	NOUN
ftr-299	3476	11	between	between	ADP
ftr-299	3476	12	50	50	NUM
ftr-299	3476	13	%	%	NOUN
ftr-299	3476	14	and	and	CCONJ
ftr-299	3476	15	70	70	NUM
ftr-299	3476	16	%	%	NOUN
ftr-299	3476	17	for	for	ADP
ftr-299	3476	18	the	the	DET
ftr-299	3476	19	families	family	NOUN
ftr-299	3476	20	that	that	PRON
ftr-299	3476	21	fund	fund	NOUN
ftr-299	3476	22	-	-	PUNCT
ftr-299	3476	23	raised	raise	VERB
ftr-299	3476	24	.	.	PUNCT
ftr-299	3477	1	families	family	NOUN
ftr-299	3477	2	that	that	PRON
ftr-299	3477	3	did	do	AUX
ftr-299	3477	4	not	not	PART
ftr-299	3477	5	fund	fund	NOUN
ftr-299	3477	6	-	-	PUNCT
ftr-299	3477	7	raise	raise	NOUN
ftr-299	3477	8	paid	pay	VERB
ftr-299	3477	9	the	the	DET
ftr-299	3477	10	full	full	ADJ
ftr-299	3477	11	assessment	assessment	NOUN
ftr-299	3477	12	.	.	PUNCT
ftr-299	3478	1	in	in	ADP
ftr-299	3478	2	the	the	DET
ftr-299	3478	3	taxpayer	taxpayer	NOUN
ftr-299	3478	4	’s	’s	PART
ftr-299	3478	5	suit	suit	NOUN
ftr-299	3478	6	for	for	ADP
ftr-299	3478	7	a	a	DET
ftr-299	3478	8	declaratory	declaratory	ADJ
ftr-299	3478	9	judgment	judgment	NOUN
ftr-299	3478	10	that	that	SCONJ
ftr-299	3478	11	it	it	PRON
ftr-299	3478	12	was	be	AUX
ftr-299	3478	13	a	a	DET
ftr-299	3478	14	§	§	ADJ
ftr-299	3478	15	501(c)(3	501(c)(3	NUM
ftr-299	3478	16	)	)	PUNCT
ftr-299	3478	17	organization	organization	NOUN
ftr-299	3478	18	,	,	PUNCT
ftr-299	3478	19	the	the	DET
ftr-299	3478	20	tax	tax	NOUN
ftr-299	3478	21	court	court	NOUN
ftr-299	3478	22	(	(	PUNCT
ftr-299	3478	23	judge	judge	PROPN
ftr-299	3478	24	gustafson	gustafson	PROPN
ftr-299	3478	25	)	)	PUNCT
ftr-299	3478	26	upheld	uphold	VERB
ftr-299	3478	27	the	the	DET
ftr-299	3478	28	irs	irs	PROPN
ftr-299	3478	29	’s	’s	PART
ftr-299	3478	30	determination	determination	NOUN
ftr-299	3478	31	that	that	SCONJ
ftr-299	3478	32	capital	capital	NOUN
ftr-299	3478	33	gymnastics	gymnastic	NOUN
ftr-299	3478	34	was	be	AUX
ftr-299	3478	35	not	not	PART
ftr-299	3478	36	operated	operate	VERB
ftr-299	3478	37	exclusively	exclusively	ADV
ftr-299	3478	38	for	for	ADP
ftr-299	3478	39	exempt	exempt	ADJ
ftr-299	3478	40	purposes	purpose	NOUN
ftr-299	3478	41	.	.	PUNCT
ftr-299	3479	1	its	its	PRON
ftr-299	3479	2	net	net	ADJ
ftr-299	3479	3	earnings	earning	NOUN
ftr-299	3479	4	inured	inure	VERB
ftr-299	3479	5	to	to	ADP
ftr-299	3479	6	the	the	DET
ftr-299	3479	7	benefit	benefit	NOUN
ftr-299	3479	8	of	of	ADP
ftr-299	3479	9	its	its	PRON
ftr-299	3479	10	fund	fund	NOUN
ftr-299	3479	11	-	-	PUNCT
ftr-299	3479	12	raising	raise	VERB
ftr-299	3479	13	parent	parent	NOUN
ftr-299	3479	14	members	member	NOUN
ftr-299	3479	15	,	,	PUNCT
ftr-299	3479	16	and	and	CCONJ
ftr-299	3479	17	it	it	PRON
ftr-299	3479	18	conferred	confer	VERB
ftr-299	3479	19	substantial	substantial	ADJ
ftr-299	3479	20	private	private	ADJ
ftr-299	3479	21	benefit	benefit	NOUN
ftr-299	3479	22	on	on	ADP
ftr-299	3479	23	children	child	NOUN
ftr-299	3479	24	of	of	ADP
ftr-299	3479	25	those	those	DET
ftr-299	3479	26	fund	fund	NOUN
ftr-299	3479	27	-	-	PUNCT
ftr-299	3479	28	raising	raise	VERB
ftr-299	3479	29	families	family	NOUN
ftr-299	3479	30	.	.	PUNCT
ftr-299	3480	1	6	6	X
ftr-299	3480	2	.	.	X
ftr-299	3480	3	vexatious	vexatious	ADJ
ftr-299	3480	4	litigation	litigation	NOUN
ftr-299	3480	5	for	for	ADP
ftr-299	3480	6	personal	personal	ADJ
ftr-299	3480	7	purposes	purpose	NOUN
ftr-299	3480	8	does	do	AUX
ftr-299	3480	9	not	not	PART
ftr-299	3480	10	serve	serve	VERB
ftr-299	3480	11	charitable	charitable	ADJ
ftr-299	3480	12	purposes	purpose	NOUN
ftr-299	3480	13	,	,	PUNCT
ftr-299	3480	14	as	as	SCONJ
ftr-299	3480	15	established	establish	VERB
ftr-299	3480	16	by	by	ADP
ftr-299	3480	17	multiple	multiple	ADJ
ftr-299	3480	18	irs	irs	PROPN
ftr-299	3480	19	requests	request	NOUN
ftr-299	3480	20	for	for	ADP
ftr-299	3480	21	information	information	NOUN
ftr-299	3480	22	.	.	PUNCT
ftr-299	3481	1	although	although	SCONJ
ftr-299	3481	2	he	he	PRON
ftr-299	3481	3	was	be	AUX
ftr-299	3481	4	entitled	entitle	VERB
ftr-299	3481	5	to	to	ADP
ftr-299	3481	6	a	a	DET
ftr-299	3481	7	review	review	NOUN
ftr-299	3481	8	of	of	ADP
ftr-299	3481	9	the	the	DET
ftr-299	3481	10	irs	irs	PROPN
ftr-299	3481	11	denial	denial	NOUN
ftr-299	3481	12	of	of	ADP
ftr-299	3481	13	§	§	PROPN
ftr-299	3481	14	501(c)(3	501(c)(3	NUM
ftr-299	3481	15	)	)	PUNCT
ftr-299	3481	16	status	status	NOUN
ftr-299	3481	17	–	–	PUNCT
ftr-299	3481	18	unlike	unlike	ADP
ftr-299	3481	19	seekers	seeker	NOUN
ftr-299	3481	20	of	of	ADP
ftr-299	3481	21	§	§	PROPN
ftr-299	3481	22	501(c)(4	501(c)(4	NUM
ftr-299	3481	23	)	)	PUNCT
ftr-299	3481	24	status	status	NOUN
ftr-299	3481	25	–	–	PUNCT
ftr-299	3481	26	mr	mr	PROPN
ftr-299	3481	27	.	.	PROPN
ftr-299	3481	28	huggins	huggins	PROPN
ftr-299	3481	29	lost	lose	VERB
ftr-299	3481	30	in	in	ADP
ftr-299	3481	31	the	the	DET
ftr-299	3481	32	tax	tax	NOUN
ftr-299	3481	33	court	court	NOUN
ftr-299	3481	34	.	.	PUNCT
ftr-299	3482	1	council	council	PROPN
ftr-299	3482	2	for	for	ADP
ftr-299	3482	3	education	education	PROPN
ftr-299	3482	4	v.	v.	PROPN
ftr-299	3482	5	commissioner	commissioner	PROPN
ftr-299	3482	6	,	,	PUNCT
ftr-299	3482	7	t.c	t.c	PROPN
ftr-299	3482	8	.	.	PROPN
ftr-299	3482	9	memo	memo	NOUN
ftr-299	3482	10	.	.	PUNCT
ftr-299	3483	1	2013	2013	NUM
ftr-299	3483	2	-	-	SYM
ftr-299	3483	3	283	283	NUM
ftr-299	3483	4	(	(	PUNCT
ftr-299	3483	5	12/16/13	12/16/13	PROPN
ftr-299	3483	6	)	)	PUNCT
ftr-299	3483	7	.	.	PUNCT
ftr-299	3484	1	following	follow	VERB
ftr-299	3484	2	his	his	PRON
ftr-299	3484	3	failure	failure	NOUN
ftr-299	3484	4	to	to	PART
ftr-299	3484	5	graduate	graduate	VERB
ftr-299	3484	6	from	from	ADP
ftr-299	3484	7	the	the	DET
ftr-299	3484	8	university	university	PROPN
ftr-299	3484	9	of	of	ADP
ftr-299	3484	10	california	california	PROPN
ftr-299	3484	11	santa	santa	PROPN
ftr-299	3484	12	barbara	barbara	PROPN
ftr-299	3484	13	,	,	PUNCT
ftr-299	3484	14	between	between	ADP
ftr-299	3484	15	1993	1993	NUM
ftr-299	3484	16	and	and	CCONJ
ftr-299	3484	17	2002	2002	NUM
ftr-299	3484	18	harold	harold	PROPN
ftr-299	3484	19	huggins	huggins	PROPN
ftr-299	3484	20	initiated	initiate	VERB
ftr-299	3484	21	a	a	DET
ftr-299	3484	22	series	series	NOUN
ftr-299	3484	23	of	of	ADP
ftr-299	3484	24	claims	claim	NOUN
ftr-299	3484	25	and	and	CCONJ
ftr-299	3484	26	lawsuits	lawsuit	NOUN
ftr-299	3484	27	against	against	ADP
ftr-299	3484	28	the	the	DET
ftr-299	3484	29	university	university	NOUN
ftr-299	3484	30	,	,	PUNCT
ftr-299	3484	31	its	its	PRON
ftr-299	3484	32	academic	academic	ADJ
ftr-299	3484	33	senate	senate	NOUN
ftr-299	3484	34	(	(	PUNCT
ftr-299	3484	35	which	which	DET
ftr-299	3484	36	one	one	NUM
ftr-299	3484	37	of	of	ADP
ftr-299	3484	38	us	we	PRON
ftr-299	3484	39	twice	twice	ADV
ftr-299	3484	40	chaired	chair	VERB
ftr-299	3484	41	)	)	PUNCT
ftr-299	3484	42	,	,	PUNCT
ftr-299	3484	43	the	the	DET
ftr-299	3484	44	california	california	PROPN
ftr-299	3484	45	student	student	PROPN
ftr-299	3484	46	aid	aid	PROPN
ftr-299	3484	47	commission	commission	PROPN
ftr-299	3484	48	,	,	PUNCT
ftr-299	3484	49	and	and	CCONJ
ftr-299	3484	50	the	the	DET
ftr-299	3484	51	western	western	ADJ
ftr-299	3484	52	association	association	NOUN
ftr-299	3484	53	of	of	ADP
ftr-299	3484	54	schools	school	NOUN
ftr-299	3484	55	and	and	CCONJ
ftr-299	3484	56	colleges	college	NOUN
ftr-299	3484	57	,	,	PUNCT
ftr-299	3484	58	alleging	allege	VERB
ftr-299	3484	59	that	that	SCONJ
ftr-299	3484	60	the	the	DET
ftr-299	3484	61	defendants	defendant	NOUN
ftr-299	3484	62	coerced	coerce	VERB
ftr-299	3484	63	him	he	PRON
ftr-299	3484	64	into	into	ADP
ftr-299	3484	65	withdrawing	withdraw	VERB
ftr-299	3484	66	from	from	ADP
ftr-299	3484	67	ucsb	ucsb	PROPN
ftr-299	3484	68	,	,	PUNCT
ftr-299	3484	69	extorted	extort	VERB
ftr-299	3484	70	students	student	NOUN
ftr-299	3484	71	loans	loan	NOUN
ftr-299	3484	72	through	through	ADP
ftr-299	3484	73	grade	grade	NOUN
ftr-299	3484	74	fraud	fraud	NOUN
ftr-299	3484	75	and	and	CCONJ
ftr-299	3484	76	intimidation	intimidation	NOUN
ftr-299	3484	77	and	and	CCONJ
ftr-299	3484	78	violated	violate	VERB
ftr-299	3484	79	rico	rico	PROPN
ftr-299	3484	80	and	and	CCONJ
ftr-299	3484	81	the	the	DET
ftr-299	3484	82	false	false	ADJ
ftr-299	3484	83	claims	claim	NOUN
ftr-299	3484	84	act	act	PROPN
ftr-299	3484	85	.	.	PUNCT
ftr-299	3485	1	the	the	DET
ftr-299	3485	2	tax	tax	NOUN
ftr-299	3485	3	court	court	NOUN
ftr-299	3485	4	(	(	PUNCT
ftr-299	3485	5	special	special	ADJ
ftr-299	3485	6	trial	trial	NOUN
ftr-299	3485	7	judge	judge	NOUN
ftr-299	3485	8	guy	guy	NOUN
ftr-299	3485	9	)	)	PUNCT
ftr-299	3485	10	pointed	point	VERB
ftr-299	3485	11	out	out	ADP
ftr-299	3485	12	that	that	SCONJ
ftr-299	3485	13	all	all	PRON
ftr-299	3485	14	of	of	ADP
ftr-299	3485	15	these	these	DET
ftr-299	3485	16	claims	claim	NOUN
ftr-299	3485	17	were	be	AUX
ftr-299	3485	18	dismissed	dismiss	VERB
ftr-299	3485	19	and	and	CCONJ
ftr-299	3485	20	that	that	SCONJ
ftr-299	3485	21	mr	mr	PROPN
ftr-299	3485	22	.	.	PROPN
ftr-299	3485	23	huggins	huggins	PROPN
ftr-299	3485	24	was	be	AUX
ftr-299	3485	25	declared	declare	VERB
ftr-299	3485	26	by	by	ADP
ftr-299	3485	27	the	the	DET
ftr-299	3485	28	federal	federal	ADJ
ftr-299	3485	29	district	district	PROPN
ftr-299	3485	30	court	court	NOUN
ftr-299	3485	31	to	to	PART
ftr-299	3485	32	be	be	AUX
ftr-299	3485	33	a	a	DET
ftr-299	3485	34	vexatious	vexatious	ADJ
ftr-299	3485	35	litigant	litigant	NOUN
ftr-299	3485	36	.	.	PUNCT
ftr-299	3486	1	in	in	ADP
ftr-299	3486	2	2006	2006	NUM
ftr-299	3486	3	mr	mr	PROPN
ftr-299	3486	4	.	.	PROPN
ftr-299	3486	5	huggins	huggins	PROPN
ftr-299	3486	6	2014	2014	NUM
ftr-299	3486	7	]	]	PUNCT
ftr-299	3486	8	recent	recent	ADJ
ftr-299	3486	9	developments	development	NOUN
ftr-299	3486	10	in	in	ADP
ftr-299	3486	11	federal	federal	ADJ
ftr-299	3486	12	income	income	NOUN
ftr-299	3486	13	taxation	taxation	NOUN
ftr-299	3486	14	393	393	NUM
ftr-299	3486	15	organized	organize	VERB
ftr-299	3486	16	the	the	DET
ftr-299	3486	17	petitioner	petitioner	NOUN
ftr-299	3486	18	as	as	ADP
ftr-299	3486	19	a	a	DET
ftr-299	3486	20	nonprofit	nonprofit	ADJ
ftr-299	3486	21	mutual	mutual	ADJ
ftr-299	3486	22	benefit	benefit	NOUN
ftr-299	3486	23	corporation	corporation	NOUN
ftr-299	3486	24	to	to	PART
ftr-299	3486	25	investigate	investigate	VERB
ftr-299	3486	26	academic	academic	ADJ
ftr-299	3486	27	fraud	fraud	NOUN
ftr-299	3486	28	with	with	ADP
ftr-299	3486	29	the	the	DET
ftr-299	3486	30	specific	specific	ADJ
ftr-299	3486	31	purpose	purpose	NOUN
ftr-299	3486	32	to	to	PART
ftr-299	3486	33	investigate	investigate	VERB
ftr-299	3486	34	and	and	CCONJ
ftr-299	3486	35	report	report	VERB
ftr-299	3486	36	fraudulent	fraudulent	ADJ
ftr-299	3486	37	activities	activity	NOUN
ftr-299	3486	38	relating	relate	VERB
ftr-299	3486	39	to	to	ADP
ftr-299	3486	40	student	student	NOUN
ftr-299	3486	41	loan	loan	NOUN
ftr-299	3486	42	programs	program	NOUN
ftr-299	3486	43	,	,	PUNCT
ftr-299	3486	44	advocate	advocate	VERB
ftr-299	3486	45	for	for	ADP
ftr-299	3486	46	student	student	NOUN
ftr-299	3486	47	loan	loan	NOUN
ftr-299	3486	48	recipients	recipient	NOUN
ftr-299	3486	49	,	,	PUNCT
ftr-299	3486	50	and	and	CCONJ
ftr-299	3486	51	enforce	enforce	VERB
ftr-299	3486	52	department	department	PROPN
ftr-299	3486	53	of	of	ADP
ftr-299	3486	54	education	education	NOUN
ftr-299	3486	55	accreditation	accreditation	NOUN
ftr-299	3486	56	standards	standard	NOUN
ftr-299	3486	57	for	for	ADP
ftr-299	3486	58	all	all	DET
ftr-299	3486	59	students	student	NOUN
ftr-299	3486	60	regardless	regardless	ADV
ftr-299	3486	61	of	of	ADP
ftr-299	3486	62	race	race	NOUN
ftr-299	3486	63	or	or	CCONJ
ftr-299	3486	64	ethnicity	ethnicity	NOUN
ftr-299	3486	65	.	.	PUNCT
ftr-299	3487	1	in	in	ADP
ftr-299	3487	2	2008	2008	NUM
ftr-299	3487	3	,	,	PUNCT
ftr-299	3487	4	the	the	DET
ftr-299	3487	5	petitioner	petitioner	NOUN
ftr-299	3487	6	sought	seek	VERB
ftr-299	3487	7	recognition	recognition	NOUN
ftr-299	3487	8	of	of	ADP
ftr-299	3487	9	the	the	DET
ftr-299	3487	10	organization	organization	NOUN
ftr-299	3487	11	as	as	ADP
ftr-299	3487	12	a	a	DET
ftr-299	3487	13	charitable	charitable	ADJ
ftr-299	3487	14	organization	organization	NOUN
ftr-299	3487	15	under	under	ADP
ftr-299	3487	16	§	§	PROPN
ftr-299	3487	17	501(c)(3	501(c)(3	NUM
ftr-299	3487	18	)	)	PUNCT
ftr-299	3487	19	.	.	PUNCT
ftr-299	3488	1	petitioner	petitioner	NOUN
ftr-299	3488	2	continued	continue	VERB
ftr-299	3488	3	to	to	PART
ftr-299	3488	4	file	file	VERB
ftr-299	3488	5	claims	claim	NOUN
ftr-299	3488	6	similar	similar	ADJ
ftr-299	3488	7	to	to	ADP
ftr-299	3488	8	mr	mr	PROPN
ftr-299	3488	9	.	.	PROPN
ftr-299	3488	10	huggins	huggins	PROPN
ftr-299	3488	11	prior	prior	ADJ
ftr-299	3488	12	actions	action	NOUN
ftr-299	3488	13	,	,	PUNCT
ftr-299	3488	14	and	and	CCONJ
ftr-299	3488	15	formed	form	VERB
ftr-299	3488	16	a	a	DET
ftr-299	3488	17	“	"	PUNCT
ftr-299	3488	18	special	special	ADJ
ftr-299	3488	19	committee	committee	NOUN
ftr-299	3488	20	1868	1868	NUM
ftr-299	3488	21	”	"	PUNCT
ftr-299	3488	22	to	to	PART
ftr-299	3488	23	gather	gather	VERB
ftr-299	3488	24	evidence	evidence	NOUN
ftr-299	3488	25	that	that	SCONJ
ftr-299	3488	26	former	former	ADJ
ftr-299	3488	27	uc	uc	PRON
ftr-299	3488	28	regent	regent	NOUN
ftr-299	3488	29	ward	ward	NOUN
ftr-299	3488	30	connerly	connerly	ADV
ftr-299	3488	31	(	(	PUNCT
ftr-299	3488	32	who	who	PRON
ftr-299	3488	33	was	be	AUX
ftr-299	3488	34	a	a	DET
ftr-299	3488	35	leading	lead	VERB
ftr-299	3488	36	advocate	advocate	NOUN
ftr-299	3488	37	of	of	ADP
ftr-299	3488	38	california	california	PROPN
ftr-299	3488	39	’s	’s	PART
ftr-299	3488	40	proposition	proposition	NOUN
ftr-299	3488	41	209	209	NUM
ftr-299	3488	42	that	that	PRON
ftr-299	3488	43	prohibited	prohibit	VERB
ftr-299	3488	44	race	race	NOUN
ftr-299	3488	45	and	and	CCONJ
ftr-299	3488	46	gender	gender	NOUN
ftr-299	3488	47	based	base	VERB
ftr-299	3488	48	discrimination	discrimination	NOUN
ftr-299	3488	49	in	in	ADP
ftr-299	3488	50	public	public	ADJ
ftr-299	3488	51	employment	employment	NOUN
ftr-299	3488	52	,	,	PUNCT
ftr-299	3488	53	education	education	NOUN
ftr-299	3488	54	,	,	PUNCT
ftr-299	3488	55	and	and	CCONJ
ftr-299	3488	56	contracting	contracting	NOUN
ftr-299	3488	57	)	)	PUNCT
ftr-299	3488	58	was	be	AUX
ftr-299	3488	59	an	an	DET
ftr-299	3488	60	unregistered	unregistered	ADJ
ftr-299	3488	61	foreign	foreign	ADJ
ftr-299	3488	62	agent	agent	NOUN
ftr-299	3488	63	,	,	PUNCT
ftr-299	3488	64	abused	abuse	VERB
ftr-299	3488	65	his	his	PRON
ftr-299	3488	66	position	position	NOUN
ftr-299	3488	67	as	as	ADP
ftr-299	3488	68	a	a	DET
ftr-299	3488	69	regent	regent	NOUN
ftr-299	3488	70	and	and	CCONJ
ftr-299	3488	71	had	have	VERB
ftr-299	3488	72	personal	personal	ADJ
ftr-299	3488	73	financial	financial	ADJ
ftr-299	3488	74	interest	interest	NOUN
ftr-299	3488	75	in	in	ADP
ftr-299	3488	76	matters	matter	NOUN
ftr-299	3488	77	before	before	ADP
ftr-299	3488	78	the	the	DET
ftr-299	3488	79	uc	uc	PROPN
ftr-299	3488	80	board	board	NOUN
ftr-299	3488	81	of	of	ADP
ftr-299	3488	82	regents	regent	NOUN
ftr-299	3488	83	and	and	CCONJ
ftr-299	3488	84	had	have	AUX
ftr-299	3488	85	organized	organize	VERB
ftr-299	3488	86	so	so	ADV
ftr-299	3488	87	-	-	PUNCT
ftr-299	3488	88	called	call	VERB
ftr-299	3488	89	civil	civil	ADJ
ftr-299	3488	90	rights	right	NOUN
ftr-299	3488	91	organizations	organization	NOUN
ftr-299	3488	92	to	to	PART
ftr-299	3488	93	deceive	deceive	VERB
ftr-299	3488	94	california	california	PROPN
ftr-299	3488	95	voters	voter	NOUN
ftr-299	3488	96	.	.	PUNCT
ftr-299	3489	1	following	follow	VERB
ftr-299	3489	2	multiple	multiple	ADJ
ftr-299	3489	3	administrative	administrative	ADJ
ftr-299	3489	4	inquiries	inquiry	NOUN
ftr-299	3489	5	for	for	ADP
ftr-299	3489	6	information	information	NOUN
ftr-299	3489	7	regarding	regard	VERB
ftr-299	3489	8	petitioner	petitioner	NOUN
ftr-299	3489	9	’s	’s	PART
ftr-299	3489	10	activities	activity	NOUN
ftr-299	3489	11	,	,	PUNCT
ftr-299	3489	12	the	the	DET
ftr-299	3489	13	irs	irs	PROPN
ftr-299	3489	14	denied	deny	VERB
ftr-299	3489	15	the	the	DET
ftr-299	3489	16	claim	claim	NOUN
ftr-299	3489	17	for	for	ADP
ftr-299	3489	18	exemption	exemption	NOUN
ftr-299	3489	19	.	.	PUNCT
ftr-299	3490	1	the	the	DET
ftr-299	3490	2	court	court	NOUN
ftr-299	3490	3	affirmed	affirm	VERB
ftr-299	3490	4	the	the	DET
ftr-299	3490	5	denial	denial	NOUN
ftr-299	3490	6	.	.	PUNCT
ftr-299	3491	1	the	the	DET
ftr-299	3491	2	court	court	NOUN
ftr-299	3491	3	recognized	recognize	VERB
ftr-299	3491	4	that	that	SCONJ
ftr-299	3491	5	an	an	DET
ftr-299	3491	6	organization	organization	NOUN
ftr-299	3491	7	may	may	AUX
ftr-299	3491	8	qualify	qualify	VERB
ftr-299	3491	9	for	for	ADP
ftr-299	3491	10	charitable	charitable	ADJ
ftr-299	3491	11	status	status	NOUN
ftr-299	3491	12	where	where	SCONJ
ftr-299	3491	13	in	in	ADP
ftr-299	3491	14	carrying	carry	VERB
ftr-299	3491	15	out	out	ADP
ftr-299	3491	16	its	its	PRON
ftr-299	3491	17	primary	primary	ADJ
ftr-299	3491	18	purpose	purpose	NOUN
ftr-299	3491	19	the	the	DET
ftr-299	3491	20	organization	organization	NOUN
ftr-299	3491	21	advocates	advocate	VERB
ftr-299	3491	22	social	social	ADJ
ftr-299	3491	23	or	or	CCONJ
ftr-299	3491	24	civic	civic	ADJ
ftr-299	3491	25	changes	change	NOUN
ftr-299	3491	26	or	or	CCONJ
ftr-299	3491	27	presents	present	VERB
ftr-299	3491	28	opinions	opinion	NOUN
ftr-299	3491	29	on	on	ADP
ftr-299	3491	30	controversial	controversial	ADJ
ftr-299	3491	31	issues	issue	NOUN
ftr-299	3491	32	.	.	PUNCT
ftr-299	3492	1	the	the	DET
ftr-299	3492	2	court	court	NOUN
ftr-299	3492	3	also	also	ADV
ftr-299	3492	4	observed	observe	VERB
ftr-299	3492	5	that	that	SCONJ
ftr-299	3492	6	the	the	DET
ftr-299	3492	7	irs	irs	PROPN
ftr-299	3492	8	recognizes	recognize	VERB
ftr-299	3492	9	that	that	SCONJ
ftr-299	3492	10	organizations	organization	NOUN
ftr-299	3492	11	that	that	PRON
ftr-299	3492	12	provide	provide	VERB
ftr-299	3492	13	legal	legal	ADJ
ftr-299	3492	14	services	service	NOUN
ftr-299	3492	15	or	or	CCONJ
ftr-299	3492	16	engage	engage	VERB
ftr-299	3492	17	in	in	ADP
ftr-299	3492	18	litigation	litigation	NOUN
ftr-299	3492	19	may	may	AUX
ftr-299	3492	20	serve	serve	VERB
ftr-299	3492	21	a	a	DET
ftr-299	3492	22	charitable	charitable	ADJ
ftr-299	3492	23	purpose	purpose	NOUN
ftr-299	3492	24	.	.	PUNCT
ftr-299	3493	1	however	however	ADV
ftr-299	3493	2	,	,	PUNCT
ftr-299	3493	3	the	the	DET
ftr-299	3493	4	court	court	NOUN
ftr-299	3493	5	noted	note	VERB
ftr-299	3493	6	that	that	SCONJ
ftr-299	3493	7	where	where	SCONJ
ftr-299	3493	8	an	an	DET
ftr-299	3493	9	individual	individual	NOUN
ftr-299	3493	10	creates	create	VERB
ftr-299	3493	11	and	and	CCONJ
ftr-299	3493	12	controls	control	VERB
ftr-299	3493	13	the	the	DET
ftr-299	3493	14	affairs	affair	NOUN
ftr-299	3493	15	of	of	ADP
ftr-299	3493	16	an	an	DET
ftr-299	3493	17	organization	organization	NOUN
ftr-299	3493	18	without	without	ADP
ftr-299	3493	19	an	an	DET
ftr-299	3493	20	independent	independent	ADJ
ftr-299	3493	21	board	board	NOUN
ftr-299	3493	22	of	of	ADP
ftr-299	3493	23	directors	director	NOUN
ftr-299	3493	24	“	"	PUNCT
ftr-299	3493	25	there	there	PRON
ftr-299	3493	26	is	be	VERB
ftr-299	3493	27	an	an	DET
ftr-299	3493	28	obvious	obvious	ADJ
ftr-299	3493	29	opportunity	opportunity	NOUN
ftr-299	3493	30	for	for	ADP
ftr-299	3493	31	abuse	abuse	NOUN
ftr-299	3493	32	.	.	PUNCT
ftr-299	3493	33	”	"	PUNCT
ftr-299	3494	1	the	the	DET
ftr-299	3494	2	court	court	NOUN
ftr-299	3494	3	stated	state	VERB
ftr-299	3494	4	that	that	SCONJ
ftr-299	3494	5	“	"	PUNCT
ftr-299	3494	6	[	[	PUNCT
ftr-299	3494	7	p]rominent	p]rominent	NOUN
ftr-299	3494	8	among	among	ADP
ftr-299	3494	9	petitioner	petitioner	NOUN
ftr-299	3494	10	’s	’s	PART
ftr-299	3494	11	shortcomings	shortcoming	NOUN
ftr-299	3494	12	are	be	AUX
ftr-299	3494	13	the	the	DET
ftr-299	3494	14	lack	lack	NOUN
ftr-299	3494	15	of	of	ADP
ftr-299	3494	16	a	a	DET
ftr-299	3494	17	formal	formal	ADJ
ftr-299	3494	18	business	business	NOUN
ftr-299	3494	19	plan	plan	NOUN
ftr-299	3494	20	and	and	CCONJ
ftr-299	3494	21	an	an	DET
ftr-299	3494	22	independent	independent	ADJ
ftr-299	3494	23	board	board	NOUN
ftr-299	3494	24	of	of	ADP
ftr-299	3494	25	directors	director	NOUN
ftr-299	3494	26	to	to	PART
ftr-299	3494	27	provide	provide	VERB
ftr-299	3494	28	operational	operational	ADJ
ftr-299	3494	29	guidance	guidance	NOUN
ftr-299	3494	30	and	and	CCONJ
ftr-299	3494	31	oversight	oversight	NOUN
ftr-299	3494	32	.	.	PUNCT
ftr-299	3494	33	”	"	PUNCT
ftr-299	3495	1	the	the	DET
ftr-299	3495	2	court	court	NOUN
ftr-299	3495	3	further	far	ADV
ftr-299	3495	4	indicated	indicate	VERB
ftr-299	3495	5	that	that	SCONJ
ftr-299	3495	6	mr	mr	PROPN
ftr-299	3495	7	.	.	PROPN
ftr-299	3495	8	huggins	huggins	PROPN
ftr-299	3495	9	,	,	PUNCT
ftr-299	3495	10	acting	act	VERB
ftr-299	3495	11	as	as	ADP
ftr-299	3495	12	petitioner	petitioner	NOUN
ftr-299	3495	13	’s	’s	PART
ftr-299	3495	14	sole	sole	ADJ
ftr-299	3495	15	officer	officer	NOUN
ftr-299	3495	16	,	,	PUNCT
ftr-299	3495	17	director	director	NOUN
ftr-299	3495	18	,	,	PUNCT
ftr-299	3495	19	and	and	CCONJ
ftr-299	3495	20	employee	employee	NOUN
ftr-299	3495	21	,	,	PUNCT
ftr-299	3495	22	did	do	AUX
ftr-299	3495	23	not	not	PART
ftr-299	3495	24	demonstrate	demonstrate	VERB
ftr-299	3495	25	the	the	DET
ftr-299	3495	26	skills	skill	NOUN
ftr-299	3495	27	to	to	PART
ftr-299	3495	28	conduct	conduct	VERB
ftr-299	3495	29	petitioner	petitioner	NOUN
ftr-299	3495	30	’s	’s	PART
ftr-299	3495	31	operations	operation	NOUN
ftr-299	3495	32	to	to	PART
ftr-299	3495	33	achieve	achieve	VERB
ftr-299	3495	34	its	its	PRON
ftr-299	3495	35	charitable	charitable	ADJ
ftr-299	3495	36	purpose	purpose	NOUN
ftr-299	3495	37	to	to	PART
ftr-299	3495	38	further	further	VERB
ftr-299	3495	39	the	the	DET
ftr-299	3495	40	public	public	ADJ
ftr-299	3495	41	good	good	NOUN
ftr-299	3495	42	.	.	PUNCT
ftr-299	3496	1	indeed	indeed	ADV
ftr-299	3496	2	,	,	PUNCT
ftr-299	3496	3	the	the	DET
ftr-299	3496	4	court	court	NOUN
ftr-299	3496	5	indicated	indicate	VERB
ftr-299	3496	6	that	that	SCONJ
ftr-299	3496	7	it	it	PRON
ftr-299	3496	8	“	"	PUNCT
ftr-299	3496	9	would	would	AUX
ftr-299	3496	10	be	be	AUX
ftr-299	3496	11	hard	hard	ADV
ftr-299	3496	12	pressed	pressed	ADJ
ftr-299	3496	13	to	to	PART
ftr-299	3496	14	say	say	VERB
ftr-299	3496	15	that	that	DET
ftr-299	3496	16	petitioner	petitioner	NOUN
ftr-299	3496	17	’s	’s	PART
ftr-299	3496	18	operations	operation	NOUN
ftr-299	3496	19	do	do	VERB
ftr-299	3496	20	not	not	PART
ftr-299	3496	21	more	more	ADV
ftr-299	3496	22	than	than	ADP
ftr-299	3496	23	incidentally	incidentally	ADV
ftr-299	3496	24	further	further	ADJ
ftr-299	3496	25	mr	mr	PROPN
ftr-299	3496	26	.	.	PROPN
ftr-299	3496	27	huggins	huggins	PROPN
ftr-299	3496	28	’	'	PUNCT
ftr-299	3496	29	private	private	ADJ
ftr-299	3496	30	interests	interest	NOUN
ftr-299	3496	31	.	.	PUNCT
ftr-299	3496	32	”	"	PUNCT
ftr-299	3497	1	b.	b.	PROPN
ftr-299	3497	2	charitable	charitable	ADJ
ftr-299	3497	3	giving	give	VERB
ftr-299	3497	4	1	1	NUM
ftr-299	3497	5	.	.	PUNCT
ftr-299	3498	1	what	what	PRON
ftr-299	3498	2	part	part	NOUN
ftr-299	3498	3	of	of	ADP
ftr-299	3498	4	“	"	PUNCT
ftr-299	3498	5	perpetuity	perpetuity	NOUN
ftr-299	3498	6	”	"	PUNCT
ftr-299	3498	7	do	do	AUX
ftr-299	3498	8	n’t	not	PART
ftr-299	3498	9	you	you	PRON
ftr-299	3498	10	understand	understand	VERB
ftr-299	3498	11	?	?	PUNCT
ftr-299	3498	12	!	!	PUNCT
ftr-299	3499	1	belk	belk	PROPN
ftr-299	3499	2	v.	v.	PROPN
ftr-299	3499	3	commissioner	commissioner	PROPN
ftr-299	3499	4	,	,	PUNCT
ftr-299	3499	5	140	140	NUM
ftr-299	3499	6	t.c	t.c	PROPN
ftr-299	3499	7	.	.	PROPN
ftr-299	3499	8	1	1	NUM
ftr-299	3499	9	(	(	PUNCT
ftr-299	3499	10	1/28/13	1/28/13	NUM
ftr-299	3499	11	)	)	PUNCT
ftr-299	3499	12	.	.	PUNCT
ftr-299	3500	1	the	the	DET
ftr-299	3500	2	taxpayers	taxpayer	NOUN
ftr-299	3500	3	claimed	claim	VERB
ftr-299	3500	4	a	a	DET
ftr-299	3500	5	charitable	charitable	ADJ
ftr-299	3500	6	contribution	contribution	NOUN
ftr-299	3500	7	deduction	deduction	NOUN
ftr-299	3500	8	for	for	ADP
ftr-299	3500	9	the	the	DET
ftr-299	3500	10	grant	grant	NOUN
ftr-299	3500	11	of	of	ADP
ftr-299	3500	12	a	a	DET
ftr-299	3500	13	conservation	conservation	NOUN
ftr-299	3500	14	easement	easement	NOUN
ftr-299	3500	15	on	on	ADP
ftr-299	3500	16	184.627	184.627	NUM
ftr-299	3500	17	acres	acre	NOUN
ftr-299	3500	18	of	of	ADP
ftr-299	3500	19	a	a	DET
ftr-299	3500	20	golf	golf	NOUN
ftr-299	3500	21	course	course	NOUN
ftr-299	3500	22	to	to	ADP
ftr-299	3500	23	a	a	DET
ftr-299	3500	24	qualified	qualified	ADJ
ftr-299	3500	25	organization	organization	NOUN
ftr-299	3500	26	.	.	PUNCT
ftr-299	3501	1	specifically	specifically	ADV
ftr-299	3501	2	,	,	PUNCT
ftr-299	3501	3	they	they	PRON
ftr-299	3501	4	agreed	agree	VERB
ftr-299	3501	5	not	not	PART
ftr-299	3501	6	to	to	PART
ftr-299	3501	7	develop	develop	VERB
ftr-299	3501	8	the	the	DET
ftr-299	3501	9	golf	golf	NOUN
ftr-299	3501	10	course	course	NOUN
ftr-299	3501	11	.	.	PUNCT
ftr-299	3502	1	however	however	ADV
ftr-299	3502	2	,	,	PUNCT
ftr-299	3502	3	the	the	DET
ftr-299	3502	4	conservation	conservation	NOUN
ftr-299	3502	5	easement	easement	NOUN
ftr-299	3502	6	agreement	agreement	NOUN
ftr-299	3502	7	permitted	permit	VERB
ftr-299	3502	8	the	the	DET
ftr-299	3502	9	taxpayers	taxpayer	NOUN
ftr-299	3502	10	,	,	PUNCT
ftr-299	3502	11	with	with	ADP
ftr-299	3502	12	the	the	DET
ftr-299	3502	13	donee	donee	NOUN
ftr-299	3502	14	’s	’s	PART
ftr-299	3502	15	consent	consent	NOUN
ftr-299	3502	16	,	,	PUNCT
ftr-299	3502	17	to	to	PART
ftr-299	3502	18	remove	remove	VERB
ftr-299	3502	19	portions	portion	NOUN
ftr-299	3502	20	of	of	ADP
ftr-299	3502	21	the	the	DET
ftr-299	3502	22	golf	golf	NOUN
ftr-299	3502	23	course	course	NOUN
ftr-299	3502	24	from	from	ADP
ftr-299	3502	25	the	the	DET
ftr-299	3502	26	easement	easement	NOUN
ftr-299	3502	27	and	and	CCONJ
ftr-299	3502	28	replace	replace	VERB
ftr-299	3502	29	them	they	PRON
ftr-299	3502	30	with	with	ADP
ftr-299	3502	31	property	property	NOUN
ftr-299	3502	32	not	not	PART
ftr-299	3502	33	theretofore	theretofore	VERB
ftr-299	3502	34	subject	subject	NOUN
ftr-299	3502	35	to	to	ADP
ftr-299	3502	36	the	the	DET
ftr-299	3502	37	conservation	conservation	NOUN
ftr-299	3502	38	easement	easement	NOUN
ftr-299	3502	39	.	.	PUNCT
ftr-299	3503	1	the	the	DET
ftr-299	3503	2	irs	irs	PROPN
ftr-299	3503	3	disallowed	disallow	VERB
ftr-299	3503	4	the	the	DET
ftr-299	3503	5	deduction	deduction	NOUN
ftr-299	3503	6	,	,	PUNCT
ftr-299	3503	7	and	and	CCONJ
ftr-299	3503	8	the	the	DET
ftr-299	3503	9	tax	tax	NOUN
ftr-299	3503	10	court	court	NOUN
ftr-299	3503	11	(	(	PUNCT
ftr-299	3503	12	judge	judge	PROPN
ftr-299	3503	13	vasquez	vasquez	PROPN
ftr-299	3503	14	)	)	PUNCT
ftr-299	3503	15	upheld	uphold	VERB
ftr-299	3503	16	the	the	DET
ftr-299	3503	17	394	394	NUM
ftr-299	3503	18	florida	florida	PROPN
ftr-299	3503	19	tax	tax	NOUN
ftr-299	3503	20	review	review	NOUN
ftr-299	3504	1	[	[	X
ftr-299	3504	2	vol	vol	NOUN
ftr-299	3504	3	.	.	PUNCT
ftr-299	3505	1	15:5	15:5	NUM
ftr-299	3505	2	irs	irs	PROPN
ftr-299	3505	3	’s	’s	PART
ftr-299	3505	4	disallowance	disallowance	NOUN
ftr-299	3505	5	of	of	ADP
ftr-299	3505	6	the	the	DET
ftr-299	3505	7	deduction	deduction	NOUN
ftr-299	3505	8	.	.	PUNCT
ftr-299	3506	1	section	section	NOUN
ftr-299	3506	2	170(h)(1)(a	170(h)(1)(a	NUM
ftr-299	3506	3	)	)	PUNCT
ftr-299	3506	4	requires	require	VERB
ftr-299	3506	5	the	the	DET
ftr-299	3506	6	contribution	contribution	NOUN
ftr-299	3506	7	of	of	ADP
ftr-299	3506	8	a	a	DET
ftr-299	3506	9	“	"	PUNCT
ftr-299	3506	10	qualified	qualified	ADJ
ftr-299	3506	11	”	"	PUNCT
ftr-299	3506	12	real	real	ADJ
ftr-299	3506	13	property	property	NOUN
ftr-299	3506	14	interest	interest	NOUN
ftr-299	3506	15	,	,	PUNCT
ftr-299	3506	16	and	and	CCONJ
ftr-299	3506	17	to	to	PART
ftr-299	3506	18	be	be	AUX
ftr-299	3506	19	a	a	DET
ftr-299	3506	20	“	"	PUNCT
ftr-299	3506	21	qualified	qualified	ADJ
ftr-299	3506	22	”	"	PUNCT
ftr-299	3506	23	real	real	ADJ
ftr-299	3506	24	property	property	NOUN
ftr-299	3506	25	interest	interest	NOUN
ftr-299	3506	26	,	,	PUNCT
ftr-299	3506	27	§	§	PROPN
ftr-299	3506	28	170(h)(2)(c	170(h)(2)(c	NUM
ftr-299	3506	29	)	)	PUNCT
ftr-299	3506	30	requires	require	VERB
ftr-299	3506	31	that	that	SCONJ
ftr-299	3506	32	the	the	DET
ftr-299	3506	33	conservation	conservation	NOUN
ftr-299	3506	34	easement	easement	NOUN
ftr-299	3506	35	limit	limit	NOUN
ftr-299	3506	36	in	in	ADP
ftr-299	3506	37	perpetuity	perpetuity	NOUN
ftr-299	3506	38	the	the	DET
ftr-299	3506	39	use	use	NOUN
ftr-299	3506	40	that	that	PRON
ftr-299	3506	41	may	may	AUX
ftr-299	3506	42	be	be	AUX
ftr-299	3506	43	made	make	VERB
ftr-299	3506	44	of	of	ADP
ftr-299	3506	45	the	the	DET
ftr-299	3506	46	property	property	NOUN
ftr-299	3506	47	.	.	PUNCT
ftr-299	3507	1	section	section	NOUN
ftr-299	3507	2	170(h)(2)(c	170(h)(2)(c	NUM
ftr-299	3507	3	)	)	PUNCT
ftr-299	3507	4	precluded	preclude	VERB
ftr-299	3507	5	the	the	DET
ftr-299	3507	6	deduction	deduction	NOUN
ftr-299	3507	7	because	because	SCONJ
ftr-299	3507	8	the	the	DET
ftr-299	3507	9	taxpayers	taxpayer	NOUN
ftr-299	3507	10	did	do	AUX
ftr-299	3507	11	not	not	PART
ftr-299	3507	12	donate	donate	VERB
ftr-299	3507	13	an	an	DET
ftr-299	3507	14	interest	interest	NOUN
ftr-299	3507	15	in	in	ADP
ftr-299	3507	16	real	real	ADJ
ftr-299	3507	17	property	property	NOUN
ftr-299	3507	18	subject	subject	NOUN
ftr-299	3507	19	to	to	ADP
ftr-299	3507	20	a	a	DET
ftr-299	3507	21	use	use	NOUN
ftr-299	3507	22	restriction	restriction	NOUN
ftr-299	3507	23	granted	grant	VERB
ftr-299	3507	24	in	in	ADP
ftr-299	3507	25	perpetuity	perpetuity	NOUN
ftr-299	3507	26	.	.	PUNCT
ftr-299	3508	1	because	because	SCONJ
ftr-299	3508	2	the	the	DET
ftr-299	3508	3	conservation	conservation	NOUN
ftr-299	3508	4	easement	easement	NOUN
ftr-299	3508	5	agreement	agreement	NOUN
ftr-299	3508	6	allowed	allow	VERB
ftr-299	3508	7	the	the	DET
ftr-299	3508	8	parties	party	NOUN
ftr-299	3508	9	to	to	PART
ftr-299	3508	10	change	change	VERB
ftr-299	3508	11	the	the	DET
ftr-299	3508	12	property	property	NOUN
ftr-299	3508	13	subject	subject	NOUN
ftr-299	3508	14	to	to	ADP
ftr-299	3508	15	the	the	DET
ftr-299	3508	16	conservation	conservation	NOUN
ftr-299	3508	17	easement	easement	NOUN
ftr-299	3508	18	,	,	PUNCT
ftr-299	3508	19	it	it	PRON
ftr-299	3508	20	did	do	AUX
ftr-299	3508	21	not	not	PART
ftr-299	3508	22	meet	meet	VERB
ftr-299	3508	23	the	the	DET
ftr-299	3508	24	perpetuity	perpetuity	NOUN
ftr-299	3508	25	requirement	requirement	NOUN
ftr-299	3508	26	.	.	PUNCT
ftr-299	3509	1	the	the	DET
ftr-299	3509	2	court	court	NOUN
ftr-299	3509	3	rejected	reject	VERB
ftr-299	3509	4	the	the	DET
ftr-299	3509	5	taxpayers	taxpayer	NOUN
ftr-299	3509	6	’	'	PUNCT
ftr-299	3509	7	argument	argument	NOUN
ftr-299	3509	8	the	the	DET
ftr-299	3509	9	deduction	deduction	NOUN
ftr-299	3509	10	nevertheless	nevertheless	ADV
ftr-299	3509	11	should	should	AUX
ftr-299	3509	12	be	be	AUX
ftr-299	3509	13	allowed	allow	VERB
ftr-299	3509	14	because	because	SCONJ
ftr-299	3509	15	the	the	DET
ftr-299	3509	16	substitution	substitution	NOUN
ftr-299	3509	17	clause	clause	NOUN
ftr-299	3509	18	permitted	permit	VERB
ftr-299	3509	19	only	only	ADV
ftr-299	3509	20	substitutions	substitution	NOUN
ftr-299	3509	21	that	that	PRON
ftr-299	3509	22	would	would	AUX
ftr-299	3509	23	not	not	PART
ftr-299	3509	24	harm	harm	VERB
ftr-299	3509	25	the	the	DET
ftr-299	3509	26	conservation	conservation	NOUN
ftr-299	3509	27	purposes	purpose	NOUN
ftr-299	3509	28	of	of	ADP
ftr-299	3509	29	the	the	DET
ftr-299	3509	30	conservation	conservation	NOUN
ftr-299	3509	31	easement	easement	NOUN
ftr-299	3509	32	.	.	PUNCT
ftr-299	3510	1	the	the	DET
ftr-299	3510	2	court	court	NOUN
ftr-299	3510	3	reasoned	reason	VERB
ftr-299	3510	4	that	that	SCONJ
ftr-299	3510	5	the	the	DET
ftr-299	3510	6	§	§	PROPN
ftr-299	3510	7	170(h)(5	170(h)(5	NUM
ftr-299	3510	8	)	)	PUNCT
ftr-299	3510	9	requirement	requirement	NOUN
ftr-299	3510	10	that	that	SCONJ
ftr-299	3510	11	the	the	DET
ftr-299	3510	12	conservation	conservation	NOUN
ftr-299	3510	13	purpose	purpose	NOUN
ftr-299	3510	14	be	be	AUX
ftr-299	3510	15	protected	protect	VERB
ftr-299	3510	16	in	in	ADP
ftr-299	3510	17	perpetuity	perpetuity	NOUN
ftr-299	3510	18	is	be	AUX
ftr-299	3510	19	separate	separate	ADJ
ftr-299	3510	20	and	and	CCONJ
ftr-299	3510	21	distinct	distinct	ADJ
ftr-299	3510	22	from	from	ADP
ftr-299	3510	23	the	the	DET
ftr-299	3510	24	§	§	PROPN
ftr-299	3510	25	170(h)(2)(c	170(h)(2)(c	PROPN
ftr-299	3510	26	)	)	PUNCT
ftr-299	3510	27	requirement	requirement	NOUN
ftr-299	3510	28	that	that	SCONJ
ftr-299	3510	29	there	there	PRON
ftr-299	3510	30	be	be	VERB
ftr-299	3510	31	real	real	ADJ
ftr-299	3510	32	property	property	NOUN
ftr-299	3510	33	subject	subject	NOUN
ftr-299	3510	34	to	to	ADP
ftr-299	3510	35	a	a	DET
ftr-299	3510	36	use	use	NOUN
ftr-299	3510	37	restriction	restriction	NOUN
ftr-299	3510	38	in	in	ADP
ftr-299	3510	39	perpetuity	perpetuity	NOUN
ftr-299	3510	40	,	,	PUNCT
ftr-299	3510	41	and	and	CCONJ
ftr-299	3510	42	the	the	DET
ftr-299	3510	43	taxpayers	taxpayer	NOUN
ftr-299	3510	44	’	’	PART
ftr-299	3510	45	conveyance	conveyance	NOUN
ftr-299	3510	46	failed	fail	VERB
ftr-299	3510	47	to	to	PART
ftr-299	3510	48	satisfy	satisfy	VERB
ftr-299	3510	49	§	§	PROPN
ftr-299	3510	50	170(h)(2)(c	170(h)(2)(c	PROPN
ftr-299	3510	51	)	)	PUNCT
ftr-299	3510	52	.	.	PUNCT
ftr-299	3511	1	satisfying	satisfy	VERB
ftr-299	3511	2	§	§	PROPN
ftr-299	3511	3	170(h)(5	170(h)(5	NUM
ftr-299	3511	4	)	)	PUNCT
ftr-299	3511	5	does	do	AUX
ftr-299	3511	6	not	not	PART
ftr-299	3511	7	necessarily	necessarily	ADV
ftr-299	3511	8	affect	affect	VERB
ftr-299	3511	9	whether	whether	SCONJ
ftr-299	3511	10	there	there	PRON
ftr-299	3511	11	is	be	VERB
ftr-299	3511	12	a	a	DET
ftr-299	3511	13	qualified	qualified	ADJ
ftr-299	3511	14	real	real	ADJ
ftr-299	3511	15	property	property	NOUN
ftr-299	3511	16	interest	interest	NOUN
ftr-299	3511	17	.	.	PUNCT
ftr-299	3512	1	furthermore	furthermore	ADV
ftr-299	3512	2	,	,	PUNCT
ftr-299	3512	3	it	it	PRON
ftr-299	3512	4	was	be	AUX
ftr-299	3512	5	argued	argue	VERB
ftr-299	3512	6	that	that	SCONJ
ftr-299	3512	7	any	any	DET
ftr-299	3512	8	substitution	substitution	NOUN
ftr-299	3512	9	required	require	VERB
ftr-299	3512	10	the	the	DET
ftr-299	3512	11	donee	donee	NOUN
ftr-299	3512	12	’s	’s	PART
ftr-299	3512	13	consent	consent	NOUN
ftr-299	3512	14	:	:	PUNCT
ftr-299	3512	15	“	"	PUNCT
ftr-299	3512	16	there	there	PRON
ftr-299	3512	17	is	be	VERB
ftr-299	3512	18	nothing	nothing	PRON
ftr-299	3512	19	in	in	ADP
ftr-299	3512	20	the	the	DET
ftr-299	3512	21	code	code	NOUN
ftr-299	3512	22	,	,	PUNCT
ftr-299	3512	23	the	the	DET
ftr-299	3512	24	regulations	regulation	NOUN
ftr-299	3512	25	,	,	PUNCT
ftr-299	3512	26	or	or	CCONJ
ftr-299	3512	27	the	the	DET
ftr-299	3512	28	legislative	legislative	ADJ
ftr-299	3512	29	history	history	NOUN
ftr-299	3512	30	to	to	PART
ftr-299	3512	31	suggest	suggest	VERB
ftr-299	3512	32	that	that	SCONJ
ftr-299	3512	33	section	section	NOUN
ftr-299	3512	34	170(h)(2)(c	170(h)(2)(c	NUM
ftr-299	3512	35	)	)	PUNCT
ftr-299	3512	36	is	be	AUX
ftr-299	3512	37	to	to	PART
ftr-299	3512	38	be	be	AUX
ftr-299	3512	39	read	read	VERB
ftr-299	3512	40	to	to	PART
ftr-299	3512	41	require	require	VERB
ftr-299	3512	42	that	that	SCONJ
ftr-299	3512	43	the	the	DET
ftr-299	3512	44	interest	interest	NOUN
ftr-299	3512	45	in	in	ADP
ftr-299	3512	46	property	property	NOUN
ftr-299	3512	47	donated	donate	VERB
ftr-299	3512	48	be	be	AUX
ftr-299	3512	49	a	a	DET
ftr-299	3512	50	restriction	restriction	NOUN
ftr-299	3512	51	on	on	ADP
ftr-299	3512	52	the	the	DET
ftr-299	3512	53	use	use	NOUN
ftr-299	3512	54	of	of	ADP
ftr-299	3512	55	the	the	DET
ftr-299	3512	56	real	real	ADJ
ftr-299	3512	57	property	property	NOUN
ftr-299	3512	58	granted	grant	VERB
ftr-299	3512	59	in	in	ADP
ftr-299	3512	60	perpetuity	perpetuity	NOUN
ftr-299	3512	61	unless	unless	SCONJ
ftr-299	3512	62	the	the	DET
ftr-299	3512	63	parties	party	NOUN
ftr-299	3512	64	agree	agree	VERB
ftr-299	3512	65	otherwise	otherwise	ADV
ftr-299	3512	66	.	.	PUNCT
ftr-299	3513	1	the	the	DET
ftr-299	3513	2	requirements	requirement	NOUN
ftr-299	3513	3	of	of	ADP
ftr-299	3513	4	section	section	NOUN
ftr-299	3513	5	170(h	170(h	PROPN
ftr-299	3513	6	)	)	PUNCT
ftr-299	3513	7	apply	apply	VERB
ftr-299	3513	8	even	even	ADV
ftr-299	3513	9	if	if	SCONJ
ftr-299	3513	10	taxpayers	taxpayer	NOUN
ftr-299	3513	11	and	and	CCONJ
ftr-299	3513	12	qualified	qualified	ADJ
ftr-299	3513	13	organizations	organization	NOUN
ftr-299	3513	14	wish	wish	VERB
ftr-299	3513	15	to	to	PART
ftr-299	3513	16	agree	agree	VERB
ftr-299	3513	17	otherwise	otherwise	ADV
ftr-299	3513	18	.	.	PUNCT
ftr-299	3513	19	”	"	PUNCT
ftr-299	3514	1			PRON
ftr-299	3514	2	the	the	DET
ftr-299	3514	3	irs	irs	PROPN
ftr-299	3514	4	was	be	AUX
ftr-299	3514	5	represented	represent	VERB
ftr-299	3514	6	in	in	ADP
ftr-299	3514	7	this	this	DET
ftr-299	3514	8	case	case	NOUN
ftr-299	3514	9	by	by	ADP
ftr-299	3514	10	one	one	NUM
ftr-299	3514	11	of	of	ADP
ftr-299	3514	12	professor	professor	NOUN
ftr-299	3514	13	mcmahon	mcmahon	PROPN
ftr-299	3514	14	’s	’s	PART
ftr-299	3514	15	former	former	ADJ
ftr-299	3514	16	research	research	NOUN
ftr-299	3514	17	assistants	assistant	NOUN
ftr-299	3514	18	.	.	PUNCT
ftr-299	3515	1	the	the	DET
ftr-299	3515	2	tax	tax	NOUN
ftr-299	3515	3	court	court	NOUN
ftr-299	3515	4	judge	judge	NOUN
ftr-299	3515	5	was	be	AUX
ftr-299	3515	6	one	one	NUM
ftr-299	3515	7	of	of	ADP
ftr-299	3515	8	professor	professor	NOUN
ftr-299	3515	9	shepard	shepard	NOUN
ftr-299	3515	10	’s	’s	PART
ftr-299	3515	11	former	former	ADJ
ftr-299	3515	12	research	research	NOUN
ftr-299	3515	13	assistants	assistant	NOUN
ftr-299	3515	14	.	.	PUNCT
ftr-299	3516	1	[	[	X
ftr-299	3516	2	so	so	ADV
ftr-299	3516	3	there	there	ADV
ftr-299	3516	4	,	,	PUNCT
ftr-299	3516	5	marty	marty	PROPN
ftr-299	3516	6	!	!	PUNCT
ftr-299	3516	7	]	]	PUNCT
ftr-299	3517	1	a.	a.	NOUN
ftr-299	3517	2	reconsideration	reconsideration	NOUN
ftr-299	3517	3	denied	deny	VERB
ftr-299	3517	4	.	.	PUNCT
ftr-299	3518	1	belk	belk	PROPN
ftr-299	3518	2	v.	v.	PROPN
ftr-299	3518	3	commissioner	commissioner	PROPN
ftr-299	3518	4	,	,	PUNCT
ftr-299	3518	5	t.c	t.c	PROPN
ftr-299	3518	6	.	.	PROPN
ftr-299	3518	7	memo	memo	NOUN
ftr-299	3518	8	.	.	PUNCT
ftr-299	3519	1	2013	2013	NUM
ftr-299	3519	2	-	-	SYM
ftr-299	3519	3	154	154	NUM
ftr-299	3519	4	(	(	PUNCT
ftr-299	3519	5	6/19/13	6/19/13	NOUN
ftr-299	3519	6	)	)	PUNCT
ftr-299	3519	7	.	.	PUNCT
ftr-299	3520	1	judge	judge	PROPN
ftr-299	3520	2	vasquez	vasquez	PROPN
ftr-299	3520	3	denied	deny	VERB
ftr-299	3520	4	the	the	DET
ftr-299	3520	5	taxpayer	taxpayer	NOUN
ftr-299	3520	6	’s	’s	PART
ftr-299	3520	7	motion	motion	NOUN
ftr-299	3520	8	for	for	ADP
ftr-299	3520	9	reconsideration	reconsideration	NOUN
ftr-299	3520	10	.	.	PUNCT
ftr-299	3521	1	first	first	ADV
ftr-299	3521	2	,	,	PUNCT
ftr-299	3521	3	the	the	DET
ftr-299	3521	4	taxpayer	taxpayer	NOUN
ftr-299	3521	5	argued	argue	VERB
ftr-299	3521	6	that	that	SCONJ
ftr-299	3521	7	the	the	DET
ftr-299	3521	8	original	original	ADJ
ftr-299	3521	9	opinion	opinion	NOUN
ftr-299	3521	10	misinterpreted	misinterpret	VERB
ftr-299	3521	11	§	§	PROPN
ftr-299	3521	12	170(h)(2)(c	170(h)(2)(c	PROPN
ftr-299	3521	13	)	)	PUNCT
ftr-299	3521	14	,	,	PUNCT
ftr-299	3521	15	arguing	argue	VERB
ftr-299	3521	16	that	that	SCONJ
ftr-299	3521	17	the	the	DET
ftr-299	3521	18	code	code	NOUN
ftr-299	3521	19	and	and	CCONJ
ftr-299	3521	20	regulations	regulation	NOUN
ftr-299	3521	21	do	do	AUX
ftr-299	3521	22	“	"	PUNCT
ftr-299	3521	23	not	not	PART
ftr-299	3521	24	require	require	VERB
ftr-299	3521	25	the	the	DET
ftr-299	3521	26	donation	donation	NOUN
ftr-299	3521	27	of	of	ADP
ftr-299	3521	28	an	an	DET
ftr-299	3521	29	interest	interest	NOUN
ftr-299	3521	30	in	in	ADP
ftr-299	3521	31	‘	'	PUNCT
ftr-299	3521	32	an	an	DET
ftr-299	3521	33	identifiable	identifiable	ADJ
ftr-299	3521	34	,	,	PUNCT
ftr-299	3521	35	unchanging	unchanging	ADJ
ftr-299	3521	36	,	,	PUNCT
ftr-299	3521	37	static	static	ADJ
ftr-299	3521	38	piece	piece	NOUN
ftr-299	3521	39	of	of	ADP
ftr-299	3521	40	real	real	ADJ
ftr-299	3521	41	property	property	NOUN
ftr-299	3521	42	.	.	PUNCT
ftr-299	3521	43	’	'	PUNCT
ftr-299	3521	44	”	"	PUNCT
ftr-299	3522	1	the	the	DET
ftr-299	3522	2	taxpayer	taxpayer	NOUN
ftr-299	3522	3	argued	argue	VERB
ftr-299	3522	4	that	that	SCONJ
ftr-299	3522	5	as	as	ADV
ftr-299	3522	6	long	long	ADV
ftr-299	3522	7	as	as	SCONJ
ftr-299	3522	8	it	it	PRON
ftr-299	3522	9	“	"	PUNCT
ftr-299	3522	10	agree[d	agree[d	PROPN
ftr-299	3522	11	]	]	PUNCT
ftr-299	3522	12	not	not	PART
ftr-299	3522	13	to	to	PART
ftr-299	3522	14	develop	develop	VERB
ftr-299	3522	15	184.627	184.627	NUM
ftr-299	3522	16	acres	acre	NOUN
ftr-299	3522	17	of	of	ADP
ftr-299	3522	18	land	land	NOUN
ftr-299	3522	19	,	,	PUNCT
ftr-299	3522	20	the	the	DET
ftr-299	3522	21	court	court	NOUN
ftr-299	3522	22	(	(	PUNCT
ftr-299	3522	23	and	and	CCONJ
ftr-299	3522	24	the	the	DET
ftr-299	3522	25	internal	internal	ADJ
ftr-299	3522	26	revenue	revenue	NOUN
ftr-299	3522	27	service	service	NOUN
ftr-299	3522	28	(	(	PUNCT
ftr-299	3522	29	irs	irs	PROPN
ftr-299	3522	30	)	)	PUNCT
ftr-299	3522	31	)	)	PUNCT
ftr-299	3522	32	should	should	AUX
ftr-299	3522	33	not	not	PART
ftr-299	3522	34	be	be	AUX
ftr-299	3522	35	concerned	concern	VERB
ftr-299	3522	36	with	with	ADP
ftr-299	3522	37	what	what	DET
ftr-299	3522	38	land	land	NOUN
ftr-299	3522	39	actually	actually	ADV
ftr-299	3522	40	comprises	comprise	VERB
ftr-299	3522	41	those	those	DET
ftr-299	3522	42	184.627	184.627	NUM
ftr-299	3522	43	acres	acre	NOUN
ftr-299	3522	44	.	.	PUNCT
ftr-299	3522	45	”	"	PUNCT
ftr-299	3523	1	judge	judge	PROPN
ftr-299	3523	2	vasquez	vasquez	PROPN
ftr-299	3523	3	reiterated	reiterate	VERB
ftr-299	3523	4	that	that	SCONJ
ftr-299	3523	5	the	the	DET
ftr-299	3523	6	court	court	NOUN
ftr-299	3523	7	had	have	AUX
ftr-299	3523	8	“	"	PUNCT
ftr-299	3523	9	rejected	reject	VERB
ftr-299	3523	10	the	the	DET
ftr-299	3523	11	notion	notion	NOUN
ftr-299	3523	12	of	of	ADP
ftr-299	3523	13	such	such	ADJ
ftr-299	3523	14	‘	'	PUNCT
ftr-299	3523	15	floating	float	VERB
ftr-299	3523	16	easements	easement	NOUN
ftr-299	3523	17	’	'	PUNCT
ftr-299	3523	18	...	...	PUNCT
ftr-299	3523	19	and	and	CCONJ
ftr-299	3523	20	found	find	VERB
ftr-299	3523	21	that	that	SCONJ
ftr-299	3523	22	section	section	NOUN
ftr-299	3523	23	170(h)(2)(c	170(h)(2)(c	PROPN
ftr-299	3523	24	)	)	PUNCT
ftr-299	3523	25	requires	require	VERB
ftr-299	3523	26	that	that	SCONJ
ftr-299	3523	27	taxpayers	taxpayer	NOUN
ftr-299	3523	28	donate	donate	VERB
ftr-299	3523	29	an	an	DET
ftr-299	3523	30	interest	interest	NOUN
ftr-299	3523	31	in	in	ADP
ftr-299	3523	32	an	an	DET
ftr-299	3523	33	identifiable	identifiable	ADJ
ftr-299	3523	34	,	,	PUNCT
ftr-299	3523	35	specific	specific	ADJ
ftr-299	3523	36	piece	piece	NOUN
ftr-299	3523	37	of	of	ADP
ftr-299	3523	38	real	real	ADJ
ftr-299	3523	39	property	property	NOUN
ftr-299	3523	40	.	.	PUNCT
ftr-299	3523	41	”	"	PUNCT
ftr-299	3524	1	not	not	PART
ftr-299	3524	2	being	be	AUX
ftr-299	3524	3	bound	bind	VERB
ftr-299	3524	4	by	by	ADP
ftr-299	3524	5	any	any	DET
ftr-299	3524	6	rule	rule	NOUN
ftr-299	3524	7	that	that	SCONJ
ftr-299	3524	8	arguments	argument	NOUN
ftr-299	3524	9	had	have	VERB
ftr-299	3524	10	to	to	PART
ftr-299	3524	11	be	be	AUX
ftr-299	3524	12	consistent	consistent	ADJ
ftr-299	3524	13	,	,	PUNCT
ftr-299	3524	14	the	the	DET
ftr-299	3524	15	taxpayer	taxpayer	NOUN
ftr-299	3524	16	’s	’s	PART
ftr-299	3524	17	second	second	ADJ
ftr-299	3524	18	argument	argument	NOUN
ftr-299	3524	19	was	be	AUX
ftr-299	3524	20	that	that	SCONJ
ftr-299	3524	21	because	because	SCONJ
ftr-299	3524	22	the	the	DET
ftr-299	3524	23	taxpayer	taxpayer	NOUN
ftr-299	3524	24	had	have	AUX
ftr-299	3524	25	intended	intend	VERB
ftr-299	3524	26	to	to	PART
ftr-299	3524	27	obtain	obtain	VERB
ftr-299	3524	28	a	a	DET
ftr-299	3524	29	deduction	deduction	NOUN
ftr-299	3524	30	for	for	ADP
ftr-299	3524	31	granting	grant	VERB
ftr-299	3524	32	the	the	DET
ftr-299	3524	33	conservation	conservation	NOUN
ftr-299	3524	34	easement	easement	NOUN
ftr-299	3524	35	the	the	DET
ftr-299	3524	36	court	court	NOUN
ftr-299	3524	37	had	have	AUX
ftr-299	3524	38	misinterpreted	misinterpret	VERB
ftr-299	3524	39	the	the	DET
ftr-299	3524	40	conveyance	conveyance	NOUN
ftr-299	3524	41	and	and	CCONJ
ftr-299	3524	42	2014	2014	NUM
ftr-299	3524	43	]	]	PUNCT
ftr-299	3524	44	recent	recent	ADJ
ftr-299	3524	45	developments	development	NOUN
ftr-299	3524	46	in	in	ADP
ftr-299	3524	47	federal	federal	ADJ
ftr-299	3524	48	income	income	NOUN
ftr-299	3524	49	taxation	taxation	NOUN
ftr-299	3524	50	395	395	NUM
ftr-299	3524	51	applicable	applicable	ADJ
ftr-299	3524	52	state	state	NOUN
ftr-299	3524	53	law	law	NOUN
ftr-299	3524	54	as	as	ADP
ftr-299	3524	55	permitting	permit	VERB
ftr-299	3524	56	a	a	DET
ftr-299	3524	57	substitution	substitution	NOUN
ftr-299	3524	58	.	.	PUNCT
ftr-299	3525	1	this	this	DET
ftr-299	3525	2	argument	argument	NOUN
ftr-299	3525	3	also	also	ADV
ftr-299	3525	4	fell	fall	VERB
ftr-299	3525	5	on	on	ADP
ftr-299	3525	6	deaf	deaf	ADJ
ftr-299	3525	7	ears	ear	NOUN
ftr-299	3525	8	:	:	PUNCT
ftr-299	3525	9	“	"	PUNCT
ftr-299	3525	10	our	our	PRON
ftr-299	3525	11	interpretation	interpretation	NOUN
ftr-299	3525	12	of	of	ADP
ftr-299	3525	13	the	the	DET
ftr-299	3525	14	parties	party	NOUN
ftr-299	3525	15	’	'	PUNCT
ftr-299	3525	16	intention	intention	NOUN
ftr-299	3525	17	is	be	AUX
ftr-299	3525	18	governed	govern	VERB
ftr-299	3525	19	by	by	ADP
ftr-299	3525	20	what	what	PRON
ftr-299	3525	21	the	the	DET
ftr-299	3525	22	parties	party	NOUN
ftr-299	3525	23	actually	actually	ADV
ftr-299	3525	24	included	include	VERB
ftr-299	3525	25	in	in	ADP
ftr-299	3525	26	the	the	DET
ftr-299	3525	27	conservation	conservation	NOUN
ftr-299	3525	28	easement	easement	NOUN
ftr-299	3525	29	agreement	agreement	NOUN
ftr-299	3525	30	.	.	PUNCT
ftr-299	3526	1	it	it	PRON
ftr-299	3526	2	is	be	AUX
ftr-299	3526	3	well	well	ADV
ftr-299	3526	4	settled	settle	VERB
ftr-299	3526	5	that	that	SCONJ
ftr-299	3526	6	a	a	DET
ftr-299	3526	7	taxpayer	taxpayer	NOUN
ftr-299	3526	8	’s	’s	PART
ftr-299	3526	9	expectations	expectation	NOUN
ftr-299	3526	10	and	and	CCONJ
ftr-299	3526	11	hopes	hope	NOUN
ftr-299	3526	12	as	as	ADP
ftr-299	3526	13	to	to	ADP
ftr-299	3526	14	the	the	DET
ftr-299	3526	15	tax	tax	NOUN
ftr-299	3526	16	treatment	treatment	NOUN
ftr-299	3526	17	of	of	ADP
ftr-299	3526	18	his	his	PRON
ftr-299	3526	19	conduct	conduct	NOUN
ftr-299	3526	20	in	in	ADP
ftr-299	3526	21	themselves	themselves	PRON
ftr-299	3526	22	are	be	AUX
ftr-299	3526	23	not	not	PART
ftr-299	3526	24	determinative	determinative	ADJ
ftr-299	3526	25	.	.	PUNCT
ftr-299	3526	26	”	"	PUNCT
ftr-299	3527	1	finally	finally	ADV
ftr-299	3527	2	,	,	PUNCT
ftr-299	3527	3	the	the	DET
ftr-299	3527	4	taxpayer	taxpayer	NOUN
ftr-299	3527	5	argued	argue	VERB
ftr-299	3527	6	that	that	SCONJ
ftr-299	3527	7	the	the	DET
ftr-299	3527	8	original	original	ADJ
ftr-299	3527	9	opinion	opinion	NOUN
ftr-299	3527	10	“	"	PUNCT
ftr-299	3527	11	fail[ed	fail[ed	PROPN
ftr-299	3527	12	]	]	PUNCT
ftr-299	3527	13	to	to	PART
ftr-299	3527	14	consider	consider	VERB
ftr-299	3527	15	that	that	SCONJ
ftr-299	3527	16	an	an	DET
ftr-299	3527	17	element	element	NOUN
ftr-299	3527	18	of	of	ADP
ftr-299	3527	19	trust	trust	NOUN
ftr-299	3527	20	and	and	CCONJ
ftr-299	3527	21	confidence	confidence	NOUN
ftr-299	3527	22	is	be	AUX
ftr-299	3527	23	placed	place	VERB
ftr-299	3527	24	in	in	ADP
ftr-299	3527	25	a	a	DET
ftr-299	3527	26	qualified	qualified	ADJ
ftr-299	3527	27	organization	organization	NOUN
ftr-299	3527	28	that	that	SCONJ
ftr-299	3527	29	it	it	PRON
ftr-299	3527	30	will	will	AUX
ftr-299	3527	31	continue	continue	VERB
ftr-299	3527	32	to	to	PART
ftr-299	3527	33	carry	carry	VERB
ftr-299	3527	34	out	out	ADP
ftr-299	3527	35	its	its	PRON
ftr-299	3527	36	mission	mission	NOUN
ftr-299	3527	37	to	to	PART
ftr-299	3527	38	protect	protect	VERB
ftr-299	3527	39	and	and	CCONJ
ftr-299	3527	40	conserve	conserve	VERB
ftr-299	3527	41	property	property	NOUN
ftr-299	3527	42	.	.	PUNCT
ftr-299	3527	43	”	"	PUNCT
ftr-299	3527	44	judge	judge	PROPN
ftr-299	3527	45	vasquez	vasquez	PROPN
ftr-299	3527	46	responded	respond	VERB
ftr-299	3527	47	,	,	PUNCT
ftr-299	3527	48	“	"	PUNCT
ftr-299	3527	49	because	because	SCONJ
ftr-299	3527	50	the	the	DET
ftr-299	3527	51	parties	party	NOUN
ftr-299	3527	52	have	have	AUX
ftr-299	3527	53	agreed	agree	VERB
ftr-299	3527	54	petitioners	petitioner	NOUN
ftr-299	3527	55	are	be	AUX
ftr-299	3527	56	able	able	ADJ
ftr-299	3527	57	to	to	PART
ftr-299	3527	58	substitute	substitute	VERB
ftr-299	3527	59	land	land	NOUN
ftr-299	3527	60	,	,	PUNCT
ftr-299	3527	61	there	there	PRON
ftr-299	3527	62	is	be	VERB
ftr-299	3527	63	no	no	DET
ftr-299	3527	64	restriction	restriction	NOUN
ftr-299	3527	65	on	on	ADP
ftr-299	3527	66	the	the	DET
ftr-299	3527	67	golf	golf	NOUN
ftr-299	3527	68	course	course	NOUN
ftr-299	3527	69	in	in	ADP
ftr-299	3527	70	perpetuity	perpetuity	NOUN
ftr-299	3527	71	that	that	PRON
ftr-299	3527	72	we	we	PRON
ftr-299	3527	73	can	can	AUX
ftr-299	3527	74	trust	trust	VERB
ftr-299	3527	75	smnlt	smnlt	VERB
ftr-299	3527	76	to	to	ADP
ftr-299	3527	77	enforce	enforce	VERB
ftr-299	3527	78	.	.	PUNCT
ftr-299	3527	79	”	"	PUNCT
ftr-299	3528	1	2	2	NUM
ftr-299	3528	2	.	.	X
ftr-299	3528	3	a	a	DET
ftr-299	3528	4	“	"	PUNCT
ftr-299	3528	5	gotcha	gotcha	NOUN
ftr-299	3528	6	”	"	PUNCT
ftr-299	3528	7	for	for	ADP
ftr-299	3528	8	the	the	DET
ftr-299	3528	9	irs	irs	PROPN
ftr-299	3528	10	!	!	PUNCT
ftr-299	3529	1	the	the	DET
ftr-299	3529	2	tax	tax	NOUN
ftr-299	3529	3	court	court	NOUN
ftr-299	3529	4	just	just	ADV
ftr-299	3529	5	says	say	VERB
ftr-299	3529	6	“	"	PUNCT
ftr-299	3529	7	no	no	INTJ
ftr-299	3529	8	”	"	PUNCT
ftr-299	3529	9	to	to	ADP
ftr-299	3529	10	deductions	deduction	NOUN
ftr-299	3529	11	for	for	ADP
ftr-299	3529	12	contributions	contribution	NOUN
ftr-299	3529	13	of	of	ADP
ftr-299	3529	14	conservation	conservation	NOUN
ftr-299	3529	15	easements	easement	NOUN
ftr-299	3529	16	on	on	ADP
ftr-299	3529	17	mortgaged	mortgaged	ADJ
ftr-299	3529	18	properties	property	NOUN
ftr-299	3529	19	.	.	PUNCT
ftr-299	3530	1	kaufman	kaufman	PROPN
ftr-299	3530	2	v.	v.	PROPN
ftr-299	3530	3	commissioner	commissioner	PROPN
ftr-299	3530	4	,	,	PUNCT
ftr-299	3530	5	134	134	NUM
ftr-299	3530	6	t.c	t.c	NOUN
ftr-299	3530	7	.	.	PROPN
ftr-299	3530	8	182	182	NUM
ftr-299	3530	9	(	(	PUNCT
ftr-299	3530	10	4/26/10	4/26/10	NUM
ftr-299	3530	11	)	)	PUNCT
ftr-299	3530	12	.	.	PUNCT
ftr-299	3531	1	the	the	DET
ftr-299	3531	2	tax	tax	NOUN
ftr-299	3531	3	court	court	NOUN
ftr-299	3531	4	(	(	PUNCT
ftr-299	3531	5	judge	judge	PROPN
ftr-299	3531	6	halpern	halpern	PROPN
ftr-299	3531	7	)	)	PUNCT
ftr-299	3531	8	held	hold	VERB
ftr-299	3531	9	that	that	SCONJ
ftr-299	3531	10	as	as	ADP
ftr-299	3531	11	a	a	DET
ftr-299	3531	12	matter	matter	NOUN
ftr-299	3531	13	of	of	ADP
ftr-299	3531	14	law	law	NOUN
ftr-299	3531	15	no	no	DET
ftr-299	3531	16	charitable	charitable	ADJ
ftr-299	3531	17	contribution	contribution	NOUN
ftr-299	3531	18	deduction	deduction	NOUN
ftr-299	3531	19	is	be	AUX
ftr-299	3531	20	allowable	allowable	ADJ
ftr-299	3531	21	for	for	ADP
ftr-299	3531	22	the	the	DET
ftr-299	3531	23	conveyance	conveyance	NOUN
ftr-299	3531	24	of	of	ADP
ftr-299	3531	25	an	an	DET
ftr-299	3531	26	otherwise	otherwise	ADV
ftr-299	3531	27	qualifying	qualify	VERB
ftr-299	3531	28	conveyance	conveyance	NOUN
ftr-299	3531	29	of	of	ADP
ftr-299	3531	30	a	a	DET
ftr-299	3531	31	facade	facade	NOUN
ftr-299	3531	32	conservation	conservation	NOUN
ftr-299	3531	33	easement	easement	NOUN
ftr-299	3531	34	if	if	SCONJ
ftr-299	3531	35	the	the	DET
ftr-299	3531	36	property	property	NOUN
ftr-299	3531	37	is	be	AUX
ftr-299	3531	38	subject	subject	ADJ
ftr-299	3531	39	to	to	ADP
ftr-299	3531	40	a	a	DET
ftr-299	3531	41	mortgage	mortgage	NOUN
ftr-299	3531	42	and	and	CCONJ
ftr-299	3531	43	the	the	DET
ftr-299	3531	44	mortgagee	mortgagee	NOUN
ftr-299	3531	45	has	have	VERB
ftr-299	3531	46	a	a	DET
ftr-299	3531	47	prior	prior	ADJ
ftr-299	3531	48	claim	claim	NOUN
ftr-299	3531	49	to	to	ADP
ftr-299	3531	50	condemnation	condemnation	NOUN
ftr-299	3531	51	and	and	CCONJ
ftr-299	3531	52	insurance	insurance	NOUN
ftr-299	3531	53	proceeds	proceed	NOUN
ftr-299	3531	54	.	.	PUNCT
ftr-299	3532	1	because	because	SCONJ
ftr-299	3532	2	the	the	DET
ftr-299	3532	3	mortgage	mortgage	NOUN
ftr-299	3532	4	has	have	VERB
ftr-299	3532	5	priority	priority	NOUN
ftr-299	3532	6	over	over	ADP
ftr-299	3532	7	the	the	DET
ftr-299	3532	8	easement	easement	NOUN
ftr-299	3532	9	,	,	PUNCT
ftr-299	3532	10	the	the	DET
ftr-299	3532	11	easement	easement	NOUN
ftr-299	3532	12	is	be	AUX
ftr-299	3532	13	not	not	PART
ftr-299	3532	14	protected	protect	VERB
ftr-299	3532	15	in	in	ADP
ftr-299	3532	16	perpetuity	perpetuity	NOUN
ftr-299	3532	17	–	–	PUNCT
ftr-299	3532	18	which	which	PRON
ftr-299	3532	19	is	be	AUX
ftr-299	3532	20	required	require	VERB
ftr-299	3532	21	by	by	ADP
ftr-299	3532	22	§	§	PROPN
ftr-299	3532	23	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-299	3532	24	)	)	PUNCT
ftr-299	3532	25	.	.	PUNCT
ftr-299	3533	1	the	the	DET
ftr-299	3533	2	deduction	deduction	NOUN
ftr-299	3533	3	can	can	AUX
ftr-299	3533	4	not	not	PART
ftr-299	3533	5	be	be	AUX
ftr-299	3533	6	salvaged	salvage	VERB
ftr-299	3533	7	by	by	ADP
ftr-299	3533	8	proof	proof	NOUN
ftr-299	3533	9	that	that	SCONJ
ftr-299	3533	10	the	the	DET
ftr-299	3533	11	taxpayer	taxpayer	NOUN
ftr-299	3533	12	likely	likely	ADV
ftr-299	3533	13	would	would	AUX
ftr-299	3533	14	satisfy	satisfy	VERB
ftr-299	3533	15	the	the	DET
ftr-299	3533	16	debt	debt	NOUN
ftr-299	3533	17	secured	secure	VERB
ftr-299	3533	18	by	by	ADP
ftr-299	3533	19	the	the	DET
ftr-299	3533	20	mortgage	mortgage	NOUN
ftr-299	3533	21	.	.	PUNCT
ftr-299	3534	1	b.	b.	PROPN
ftr-299	3534	2	plea	plea	NOUN
ftr-299	3534	3	for	for	ADP
ftr-299	3534	4	a	a	DET
ftr-299	3534	5	mulligan	mulligan	NOUN
ftr-299	3534	6	is	be	AUX
ftr-299	3534	7	rejected	reject	VERB
ftr-299	3534	8	!	!	PUNCT
ftr-299	3535	1	kaufman	kaufman	PROPN
ftr-299	3535	2	v.	v.	PROPN
ftr-299	3535	3	commissioner	commissioner	PROPN
ftr-299	3535	4	,	,	PUNCT
ftr-299	3535	5	136	136	NUM
ftr-299	3535	6	t.c	t.c	PROPN
ftr-299	3535	7	.	.	PROPN
ftr-299	3536	1	294	294	NUM
ftr-299	3536	2	(	(	PUNCT
ftr-299	3536	3	4/4/11	4/4/11	NOUN
ftr-299	3536	4	)	)	PUNCT
ftr-299	3536	5	.	.	PUNCT
ftr-299	3537	1	on	on	ADP
ftr-299	3537	2	the	the	DET
ftr-299	3537	3	taxpayers	taxpayer	NOUN
ftr-299	3537	4	’	’	PART
ftr-299	3537	5	motion	motion	NOUN
ftr-299	3537	6	for	for	ADP
ftr-299	3537	7	reconsideration	reconsideration	NOUN
ftr-299	3537	8	,	,	PUNCT
ftr-299	3537	9	the	the	DET
ftr-299	3537	10	tax	tax	NOUN
ftr-299	3537	11	court	court	NOUN
ftr-299	3537	12	(	(	PUNCT
ftr-299	3537	13	judge	judge	PROPN
ftr-299	3537	14	halpern	halpern	PROPN
ftr-299	3537	15	)	)	PUNCT
ftr-299	3537	16	in	in	ADP
ftr-299	3537	17	a	a	DET
ftr-299	3537	18	lengthy	lengthy	ADJ
ftr-299	3537	19	and	and	CCONJ
ftr-299	3537	20	thorough	thorough	ADJ
ftr-299	3537	21	opinion	opinion	NOUN
ftr-299	3537	22	reaffirmed	reaffirm	VERB
ftr-299	3537	23	its	its	PRON
ftr-299	3537	24	earlier	early	ADJ
ftr-299	3537	25	decision	decision	NOUN
ftr-299	3537	26	that	that	SCONJ
ftr-299	3537	27	the	the	DET
ftr-299	3537	28	conservation	conservation	NOUN
ftr-299	3537	29	easement	easement	NOUN
ftr-299	3537	30	failed	fail	VERB
ftr-299	3537	31	the	the	DET
ftr-299	3537	32	perpetuity	perpetuity	NOUN
ftr-299	3537	33	requirement	requirement	NOUN
ftr-299	3537	34	in	in	ADP
ftr-299	3537	35	reg	reg	NOUN
ftr-299	3537	36	.	.	PUNCT
ftr-299	3538	1	§	§	PROPN
ftr-299	3538	2	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-299	3538	3	)	)	PUNCT
ftr-299	3538	4	,	,	PUNCT
ftr-299	3538	5	because	because	SCONJ
ftr-299	3538	6	under	under	ADP
ftr-299	3538	7	the	the	DET
ftr-299	3538	8	loan	loan	NOUN
ftr-299	3538	9	documents	document	NOUN
ftr-299	3538	10	,	,	PUNCT
ftr-299	3538	11	the	the	DET
ftr-299	3538	12	bank	bank	NOUN
ftr-299	3538	13	that	that	PRON
ftr-299	3538	14	held	hold	VERB
ftr-299	3538	15	the	the	DET
ftr-299	3538	16	mortgage	mortgage	NOUN
ftr-299	3538	17	on	on	ADP
ftr-299	3538	18	the	the	DET
ftr-299	3538	19	property	property	NOUN
ftr-299	3538	20	expressly	expressly	ADV
ftr-299	3538	21	retained	retain	VERB
ftr-299	3538	22	a	a	DET
ftr-299	3538	23	“	"	PUNCT
ftr-299	3538	24	‘	'	PUNCT
ftr-299	3538	25	prior	prior	ADJ
ftr-299	3538	26	claim	claim	NOUN
ftr-299	3538	27	’	'	PUNCT
ftr-299	3538	28	to	to	ADP
ftr-299	3538	29	all	all	DET
ftr-299	3538	30	insurance	insurance	NOUN
ftr-299	3538	31	proceeds	proceed	NOUN
ftr-299	3538	32	as	as	ADP
ftr-299	3538	33	a	a	DET
ftr-299	3538	34	result	result	NOUN
ftr-299	3538	35	of	of	ADP
ftr-299	3538	36	any	any	DET
ftr-299	3538	37	casualty	casualty	NOUN
ftr-299	3538	38	,	,	PUNCT
ftr-299	3538	39	hazard	hazard	NOUN
ftr-299	3538	40	,	,	PUNCT
ftr-299	3538	41	or	or	CCONJ
ftr-299	3538	42	accident	accident	NOUN
ftr-299	3538	43	occurring	occur	VERB
ftr-299	3538	44	to	to	ADP
ftr-299	3538	45	or	or	CCONJ
ftr-299	3538	46	about	about	ADP
ftr-299	3538	47	the	the	DET
ftr-299	3538	48	property	property	NOUN
ftr-299	3538	49	and	and	CCONJ
ftr-299	3538	50	all	all	DET
ftr-299	3538	51	proceeds	proceed	NOUN
ftr-299	3538	52	of	of	ADP
ftr-299	3538	53	condemnation	condemnation	NOUN
ftr-299	3538	54	,	,	PUNCT
ftr-299	3538	55	”	"	PUNCT
ftr-299	3538	56	and	and	CCONJ
ftr-299	3538	57	agreement	agreement	NOUN
ftr-299	3538	58	also	also	ADV
ftr-299	3538	59	provided	provide	VERB
ftr-299	3538	60	that	that	SCONJ
ftr-299	3538	61	“	"	PUNCT
ftr-299	3538	62	the	the	DET
ftr-299	3538	63	bank	bank	NOUN
ftr-299	3538	64	was	be	AUX
ftr-299	3538	65	entitled	entitle	VERB
ftr-299	3538	66	to	to	ADP
ftr-299	3538	67	those	those	DET
ftr-299	3538	68	proceeds	proceed	NOUN
ftr-299	3538	69	‘	'	PUNCT
ftr-299	3538	70	in	in	ADP
ftr-299	3538	71	preference	preference	NOUN
ftr-299	3538	72	’	'	PUNCT
ftr-299	3538	73	to	to	ADP
ftr-299	3538	74	[	[	X
ftr-299	3538	75	the	the	DET
ftr-299	3538	76	donee	donee	NOUN
ftr-299	3538	77	organization	organization	NOUN
ftr-299	3538	78	]	]	PUNCT
ftr-299	3538	79	until	until	SCONJ
ftr-299	3538	80	the	the	DET
ftr-299	3538	81	mortgage	mortgage	NOUN
ftr-299	3538	82	was	be	AUX
ftr-299	3538	83	satisfied	satisfied	ADJ
ftr-299	3538	84	and	and	CCONJ
ftr-299	3538	85	discharged	discharge	VERB
ftr-299	3538	86	.	.	PUNCT
ftr-299	3538	87	”	"	PUNCT
ftr-299	3539	1	the	the	DET
ftr-299	3539	2	court	court	NOUN
ftr-299	3539	3	also	also	ADV
ftr-299	3539	4	disallowed	disallow	VERB
ftr-299	3539	5	a	a	DET
ftr-299	3539	6	deduction	deduction	NOUN
ftr-299	3539	7	in	in	ADP
ftr-299	3539	8	2003	2003	NUM
ftr-299	3539	9	,	,	PUNCT
ftr-299	3539	10	but	but	CCONJ
ftr-299	3539	11	allowed	allow	VERB
ftr-299	3539	12	the	the	DET
ftr-299	3539	13	deduction	deduction	NOUN
ftr-299	3539	14	in	in	ADP
ftr-299	3539	15	2004	2004	NUM
ftr-299	3539	16	,	,	PUNCT
ftr-299	3539	17	for	for	ADP
ftr-299	3539	18	a	a	DET
ftr-299	3539	19	cash	cash	NOUN
ftr-299	3539	20	contribution	contribution	NOUN
ftr-299	3539	21	to	to	ADP
ftr-299	3539	22	the	the	DET
ftr-299	3539	23	donee	donee	NOUN
ftr-299	3539	24	of	of	ADP
ftr-299	3539	25	the	the	DET
ftr-299	3539	26	conservation	conservation	NOUN
ftr-299	3539	27	easement	easement	NOUN
ftr-299	3539	28	in	in	ADP
ftr-299	3539	29	2003	2003	NUM
ftr-299	3539	30	because	because	SCONJ
ftr-299	3539	31	the	the	DET
ftr-299	3539	32	amount	amount	NOUN
ftr-299	3539	33	of	of	ADP
ftr-299	3539	34	the	the	DET
ftr-299	3539	35	cash	cash	NOUN
ftr-299	3539	36	payment	payment	NOUN
ftr-299	3539	37	was	be	AUX
ftr-299	3539	38	subject	subject	ADJ
ftr-299	3539	39	to	to	ADP
ftr-299	3539	40	refund	refund	NOUN
ftr-299	3539	41	if	if	SCONJ
ftr-299	3539	42	the	the	DET
ftr-299	3539	43	appraised	appraise	VERB
ftr-299	3539	44	value	value	NOUN
ftr-299	3539	45	of	of	ADP
ftr-299	3539	46	the	the	DET
ftr-299	3539	47	easement	easement	NOUN
ftr-299	3539	48	was	be	AUX
ftr-299	3539	49	zero	zero	NUM
ftr-299	3539	50	,	,	PUNCT
ftr-299	3539	51	and	and	CCONJ
ftr-299	3539	52	the	the	DET
ftr-299	3539	53	appraisal	appraisal	NOUN
ftr-299	3539	54	was	be	AUX
ftr-299	3539	55	not	not	PART
ftr-299	3539	56	determined	determine	VERB
ftr-299	3539	57	until	until	ADP
ftr-299	3539	58	2004	2004	NUM
ftr-299	3539	59	.	.	PUNCT
ftr-299	3540	1	the	the	DET
ftr-299	3540	2	court	court	NOUN
ftr-299	3540	3	also	also	ADV
ftr-299	3540	4	rejected	reject	VERB
ftr-299	3540	5	the	the	DET
ftr-299	3540	6	irs	irs	PROPN
ftr-299	3540	7	’s	’s	PART
ftr-299	3540	8	argument	argument	NOUN
ftr-299	3540	9	that	that	SCONJ
ftr-299	3540	10	the	the	DET
ftr-299	3540	11	taxpayers	taxpayer	NOUN
ftr-299	3540	12	received	receive	VERB
ftr-299	3540	13	a	a	DET
ftr-299	3540	14	quid	quid	ADJ
ftr-299	3540	15	pro	pro	X
ftr-299	3540	16	quo	quo	NOUN
ftr-299	3540	17	for	for	ADP
ftr-299	3540	18	the	the	DET
ftr-299	3540	19	cash	cash	NOUN
ftr-299	3540	20	contribution	contribution	NOUN
ftr-299	3540	21	in	in	ADP
ftr-299	3540	22	the	the	DET
ftr-299	3540	23	form	form	NOUN
ftr-299	3540	24	of	of	ADP
ftr-299	3540	25	the	the	DET
ftr-299	3540	26	donee	donee	NOUN
ftr-299	3540	27	organization	organization	NOUN
ftr-299	3540	28	accepting	accept	VERB
ftr-299	3540	29	and	and	CCONJ
ftr-299	3540	30	processing	process	VERB
ftr-299	3540	31	their	their	PRON
ftr-299	3540	32	application	application	NOUN
ftr-299	3540	33	,	,	PUNCT
ftr-299	3540	34	providing	provide	VERB
ftr-299	3540	35	them	they	PRON
ftr-299	3540	36	with	with	ADP
ftr-299	3540	37	a	a	DET
ftr-299	3540	38	form	form	NOUN
ftr-299	3540	39	preservation	preservation	NOUN
ftr-299	3540	40	restriction	restriction	NOUN
ftr-299	3540	41	agreement	agreement	NOUN
ftr-299	3540	42	,	,	PUNCT
ftr-299	3540	43	undertaking	undertake	VERB
ftr-299	3540	44	to	to	PART
ftr-299	3540	45	obtain	obtain	VERB
ftr-299	3540	46	approvals	approval	NOUN
ftr-299	3540	47	from	from	ADP
ftr-299	3540	48	the	the	DET
ftr-299	3540	49	necessary	necessary	ADJ
ftr-299	3540	50	government	government	NOUN
ftr-299	3540	51	authorities	authority	NOUN
ftr-299	3540	52	,	,	PUNCT
ftr-299	3540	53	securing	secure	VERB
ftr-299	3540	54	the	the	DET
ftr-299	3540	55	lender	lender	NOUN
ftr-299	3540	56	agreement	agreement	NOUN
ftr-299	3540	57	from	from	ADP
ftr-299	3540	58	the	the	DET
ftr-299	3540	59	bank	bank	NOUN
ftr-299	3540	60	,	,	PUNCT
ftr-299	3540	61	giving	give	VERB
ftr-299	3540	62	396	396	NUM
ftr-299	3540	63	florida	florida	PROPN
ftr-299	3540	64	tax	tax	NOUN
ftr-299	3540	65	review	review	NOUN
ftr-299	3540	66	[	[	X
ftr-299	3540	67	vol	vol	NOUN
ftr-299	3540	68	.	.	PUNCT
ftr-299	3541	1	15:5	15:5	NUM
ftr-299	3541	2	the	the	DET
ftr-299	3541	3	taxpayers	taxpayer	NOUN
ftr-299	3541	4	basic	basic	ADJ
ftr-299	3541	5	tax	tax	NOUN
ftr-299	3541	6	advice	advice	NOUN
ftr-299	3541	7	,	,	PUNCT
ftr-299	3541	8	and	and	CCONJ
ftr-299	3541	9	providing	provide	VERB
ftr-299	3541	10	them	they	PRON
ftr-299	3541	11	with	with	ADP
ftr-299	3541	12	a	a	DET
ftr-299	3541	13	list	list	NOUN
ftr-299	3541	14	of	of	ADP
ftr-299	3541	15	approved	approve	VERB
ftr-299	3541	16	appraisers	appraiser	NOUN
ftr-299	3541	17	.	.	PUNCT
ftr-299	3542	1	the	the	DET
ftr-299	3542	2	facts	fact	NOUN
ftr-299	3542	3	in	in	ADP
ftr-299	3542	4	evidence	evidence	NOUN
ftr-299	3542	5	did	do	AUX
ftr-299	3542	6	not	not	PART
ftr-299	3542	7	demonstrate	demonstrate	VERB
ftr-299	3542	8	a	a	DET
ftr-299	3542	9	quid	quid	ADJ
ftr-299	3542	10	pro	pro	X
ftr-299	3542	11	quo	quo	NOUN
ftr-299	3542	12	,	,	PUNCT
ftr-299	3542	13	because	because	SCONJ
ftr-299	3542	14	,	,	PUNCT
ftr-299	3542	15	among	among	ADP
ftr-299	3542	16	other	other	ADJ
ftr-299	3542	17	things	thing	NOUN
ftr-299	3542	18	,	,	PUNCT
ftr-299	3542	19	many	many	ADJ
ftr-299	3542	20	of	of	ADP
ftr-299	3542	21	the	the	DET
ftr-299	3542	22	tasks	task	NOUN
ftr-299	3542	23	had	have	AUX
ftr-299	3542	24	been	be	AUX
ftr-299	3542	25	undertaken	undertake	VERB
ftr-299	3542	26	by	by	ADP
ftr-299	3542	27	the	the	DET
ftr-299	3542	28	organization	organization	NOUN
ftr-299	3542	29	before	before	SCONJ
ftr-299	3542	30	the	the	DET
ftr-299	3542	31	check	check	NOUN
ftr-299	3542	32	was	be	AUX
ftr-299	3542	33	received	receive	VERB
ftr-299	3542	34	.	.	PUNCT
ftr-299	3543	1			PUNCT
ftr-299	3544	1	finally	finally	ADV
ftr-299	3544	2	,	,	PUNCT
ftr-299	3544	3	the	the	DET
ftr-299	3544	4	court	court	NOUN
ftr-299	3544	5	declined	decline	VERB
ftr-299	3544	6	to	to	PART
ftr-299	3544	7	uphold	uphold	VERB
ftr-299	3544	8	the	the	DET
ftr-299	3544	9	§	§	PROPN
ftr-299	3544	10	6662	6662	NUM
ftr-299	3544	11	accuracy	accuracy	NOUN
ftr-299	3544	12	related	relate	VERB
ftr-299	3544	13	penalties	penalty	NOUN
ftr-299	3544	14	asserted	assert	VERB
ftr-299	3544	15	by	by	ADP
ftr-299	3544	16	the	the	DET
ftr-299	3544	17	irs	irs	PROPN
ftr-299	3544	18	for	for	ADP
ftr-299	3544	19	the	the	DET
ftr-299	3544	20	taxpayers	taxpayer	NOUN
ftr-299	3544	21	’	'	PUNCT
ftr-299	3544	22	overstatement	overstatement	NOUN
ftr-299	3544	23	of	of	ADP
ftr-299	3544	24	the	the	DET
ftr-299	3544	25	amount	amount	NOUN
ftr-299	3544	26	of	of	ADP
ftr-299	3544	27	the	the	DET
ftr-299	3544	28	contribution	contribution	NOUN
ftr-299	3544	29	for	for	ADP
ftr-299	3544	30	the	the	DET
ftr-299	3544	31	conservation	conservation	NOUN
ftr-299	3544	32	easement	easement	NOUN
ftr-299	3544	33	,	,	PUNCT
ftr-299	3544	34	but	but	CCONJ
ftr-299	3544	35	sustained	sustain	VERB
ftr-299	3544	36	the	the	DET
ftr-299	3544	37	negligence	negligence	NOUN
ftr-299	3544	38	penalty	penalty	NOUN
ftr-299	3544	39	for	for	ADP
ftr-299	3544	40	the	the	DET
ftr-299	3544	41	2003	2003	NUM
ftr-299	3544	42	deduction	deduction	NOUN
ftr-299	3544	43	for	for	ADP
ftr-299	3544	44	the	the	DET
ftr-299	3544	45	cash	cash	NOUN
ftr-299	3544	46	payment	payment	NOUN
ftr-299	3544	47	.	.	PUNCT
ftr-299	3545	1	because	because	SCONJ
ftr-299	3545	2	the	the	DET
ftr-299	3545	3	issue	issue	NOUN
ftr-299	3545	4	of	of	ADP
ftr-299	3545	5	whether	whether	SCONJ
ftr-299	3545	6	any	any	DET
ftr-299	3545	7	deduction	deduction	NOUN
ftr-299	3545	8	was	be	AUX
ftr-299	3545	9	allowed	allow	VERB
ftr-299	3545	10	for	for	ADP
ftr-299	3545	11	the	the	DET
ftr-299	3545	12	easement	easement	NOUN
ftr-299	3545	13	,	,	PUNCT
ftr-299	3545	14	regardless	regardless	ADV
ftr-299	3545	15	of	of	ADP
ftr-299	3545	16	its	its	PRON
ftr-299	3545	17	value	value	NOUN
ftr-299	3545	18	,	,	PUNCT
ftr-299	3545	19	was	be	AUX
ftr-299	3545	20	a	a	DET
ftr-299	3545	21	matter	matter	NOUN
ftr-299	3545	22	of	of	ADP
ftr-299	3545	23	law	law	NOUN
ftr-299	3545	24	decided	decide	VERB
ftr-299	3545	25	in	in	ADP
ftr-299	3545	26	the	the	DET
ftr-299	3545	27	case	case	NOUN
ftr-299	3545	28	as	as	ADP
ftr-299	3545	29	a	a	DET
ftr-299	3545	30	matter	matter	NOUN
ftr-299	3545	31	of	of	ADP
ftr-299	3545	32	first	first	ADJ
ftr-299	3545	33	impression	impression	NOUN
ftr-299	3545	34	,	,	PUNCT
ftr-299	3545	35	the	the	DET
ftr-299	3545	36	taxpayers	taxpayer	NOUN
ftr-299	3545	37	were	be	AUX
ftr-299	3545	38	not	not	PART
ftr-299	3545	39	negligent	negligent	ADJ
ftr-299	3545	40	,	,	PUNCT
ftr-299	3545	41	had	have	VERB
ftr-299	3545	42	reasonable	reasonable	ADJ
ftr-299	3545	43	cause	cause	NOUN
ftr-299	3545	44	,	,	PUNCT
ftr-299	3545	45	and	and	CCONJ
ftr-299	3545	46	acted	act	VERB
ftr-299	3545	47	in	in	ADP
ftr-299	3545	48	good	good	ADJ
ftr-299	3545	49	faith	faith	NOUN
ftr-299	3545	50	.	.	PUNCT
ftr-299	3546	1	c.	c.	NOUN
ftr-299	3547	1	the	the	DET
ftr-299	3547	2	taxpayer	taxpayer	NOUN
ftr-299	3547	3	wins	win	VERB
ftr-299	3547	4	the	the	DET
ftr-299	3547	5	battle	battle	NOUN
ftr-299	3547	6	in	in	ADP
ftr-299	3547	7	the	the	DET
ftr-299	3547	8	court	court	NOUN
ftr-299	3547	9	of	of	ADP
ftr-299	3547	10	appeals	appeal	NOUN
ftr-299	3547	11	with	with	ADP
ftr-299	3547	12	an	an	DET
ftr-299	3547	13	excellent	excellent	ADJ
ftr-299	3547	14	discussion	discussion	NOUN
ftr-299	3547	15	of	of	ADP
ftr-299	3547	16	charitable	charitable	ADJ
ftr-299	3547	17	contributions	contribution	NOUN
ftr-299	3547	18	of	of	ADP
ftr-299	3547	19	easements	easement	NOUN
ftr-299	3547	20	on	on	ADP
ftr-299	3547	21	mortgaged	mortgaged	ADJ
ftr-299	3547	22	property	property	NOUN
ftr-299	3547	23	,	,	PUNCT
ftr-299	3547	24	but	but	CCONJ
ftr-299	3547	25	still	still	ADV
ftr-299	3547	26	might	might	AUX
ftr-299	3547	27	lose	lose	VERB
ftr-299	3547	28	the	the	DET
ftr-299	3547	29	war	war	NOUN
ftr-299	3547	30	.	.	PUNCT
ftr-299	3548	1	kaufman	kaufman	PROPN
ftr-299	3548	2	v.	v.	PROPN
ftr-299	3548	3	shulman	shulman	PROPN
ftr-299	3548	4	,	,	PUNCT
ftr-299	3548	5	687	687	NUM
ftr-299	3548	6	f.3d	f.3d	NUM
ftr-299	3548	7	21	21	NUM
ftr-299	3548	8	(	(	PUNCT
ftr-299	3548	9	1st	1st	ADJ
ftr-299	3548	10	cir	cir	NOUN
ftr-299	3548	11	.	.	PUNCT
ftr-299	3549	1	7/19/12	7/19/12	NUM
ftr-299	3549	2	)	)	PUNCT
ftr-299	3549	3	.	.	PUNCT
ftr-299	3550	1	the	the	DET
ftr-299	3550	2	first	first	ADJ
ftr-299	3550	3	circuit	circuit	NOUN
ftr-299	3550	4	,	,	PUNCT
ftr-299	3550	5	however	however	ADV
ftr-299	3550	6	,	,	PUNCT
ftr-299	3550	7	in	in	ADP
ftr-299	3550	8	an	an	DET
ftr-299	3550	9	opinion	opinion	NOUN
ftr-299	3550	10	by	by	ADP
ftr-299	3550	11	judge	judge	PROPN
ftr-299	3550	12	boudin	boudin	PROPN
ftr-299	3550	13	,	,	PUNCT
ftr-299	3550	14	disagreed	disagree	VERB
ftr-299	3550	15	with	with	ADP
ftr-299	3550	16	the	the	DET
ftr-299	3550	17	tax	tax	NOUN
ftr-299	3550	18	court	court	NOUN
ftr-299	3550	19	,	,	PUNCT
ftr-299	3550	20	holding	hold	VERB
ftr-299	3550	21	that	that	SCONJ
ftr-299	3550	22	a	a	DET
ftr-299	3550	23	mortgagee	mortgagee	NOUN
ftr-299	3550	24	’s	’s	X
ftr-299	3550	25	right	right	NOUN
ftr-299	3550	26	to	to	PART
ftr-299	3550	27	satisfy	satisfy	VERB
ftr-299	3550	28	the	the	DET
ftr-299	3550	29	mortgage	mortgage	NOUN
ftr-299	3550	30	lien	lien	NOUN
ftr-299	3550	31	before	before	SCONJ
ftr-299	3550	32	the	the	DET
ftr-299	3550	33	donee	donee	NOUN
ftr-299	3550	34	of	of	ADP
ftr-299	3550	35	the	the	DET
ftr-299	3550	36	conservation	conservation	NOUN
ftr-299	3550	37	easement	easement	NOUN
ftr-299	3550	38	is	be	AUX
ftr-299	3550	39	entitled	entitle	VERB
ftr-299	3550	40	to	to	ADP
ftr-299	3550	41	any	any	DET
ftr-299	3550	42	amount	amount	NOUN
ftr-299	3550	43	from	from	ADP
ftr-299	3550	44	the	the	DET
ftr-299	3550	45	sales	sale	NOUN
ftr-299	3550	46	or	or	CCONJ
ftr-299	3550	47	condemnation	condemnation	NOUN
ftr-299	3550	48	proceeds	proceed	NOUN
ftr-299	3550	49	from	from	ADP
ftr-299	3550	50	the	the	DET
ftr-299	3550	51	property	property	NOUN
ftr-299	3550	52	does	do	AUX
ftr-299	3550	53	not	not	PART
ftr-299	3550	54	necessarily	necessarily	ADV
ftr-299	3550	55	defeat	defeat	VERB
ftr-299	3550	56	the	the	DET
ftr-299	3550	57	charitable	charitable	ADJ
ftr-299	3550	58	contribution	contribution	NOUN
ftr-299	3550	59	deduction	deduction	NOUN
ftr-299	3550	60	.	.	PUNCT
ftr-299	3551	1	judge	judge	PROPN
ftr-299	3551	2	boudin	boudin	PROPN
ftr-299	3551	3	’s	’s	PART
ftr-299	3551	4	opinion	opinion	NOUN
ftr-299	3551	5	noted	note	VERB
ftr-299	3551	6	that	that	SCONJ
ftr-299	3551	7	“	"	PUNCT
ftr-299	3551	8	the	the	DET
ftr-299	3551	9	kaufmans	kaufmans	PROPN
ftr-299	3551	10	had	have	VERB
ftr-299	3551	11	no	no	DET
ftr-299	3551	12	power	power	NOUN
ftr-299	3551	13	to	to	PART
ftr-299	3551	14	make	make	VERB
ftr-299	3551	15	the	the	DET
ftr-299	3551	16	mortgage	mortgage	NOUN
ftr-299	3551	17	-	-	PUNCT
ftr-299	3551	18	holding	hold	VERB
ftr-299	3551	19	bank	bank	NOUN
ftr-299	3551	20	give	give	VERB
ftr-299	3551	21	up	up	ADP
ftr-299	3551	22	its	its	PRON
ftr-299	3551	23	own	own	ADJ
ftr-299	3551	24	protection	protection	NOUN
ftr-299	3551	25	against	against	ADP
ftr-299	3551	26	fire	fire	NOUN
ftr-299	3551	27	or	or	CCONJ
ftr-299	3551	28	condemnation	condemnation	NOUN
ftr-299	3551	29	and	and	CCONJ
ftr-299	3551	30	,	,	PUNCT
ftr-299	3551	31	more	more	ADV
ftr-299	3551	32	striking	striking	ADJ
ftr-299	3551	33	,	,	PUNCT
ftr-299	3551	34	no	no	DET
ftr-299	3551	35	power	power	NOUN
ftr-299	3551	36	to	to	PART
ftr-299	3551	37	defeat	defeat	VERB
ftr-299	3551	38	tax	tax	NOUN
ftr-299	3551	39	liens	lien	NOUN
ftr-299	3551	40	that	that	PRON
ftr-299	3551	41	the	the	DET
ftr-299	3551	42	city	city	NOUN
ftr-299	3551	43	might	might	AUX
ftr-299	3551	44	use	use	VERB
ftr-299	3551	45	to	to	PART
ftr-299	3551	46	reach	reach	VERB
ftr-299	3551	47	the	the	DET
ftr-299	3551	48	same	same	ADJ
ftr-299	3551	49	insurance	insurance	NOUN
ftr-299	3551	50	proceeds	proceed	NOUN
ftr-299	3551	51	–	–	PUNCT
ftr-299	3551	52	tax	tax	NOUN
ftr-299	3551	53	liens	lien	NOUN
ftr-299	3551	54	being	be	AUX
ftr-299	3551	55	superior	superior	ADJ
ftr-299	3551	56	to	to	ADP
ftr-299	3551	57	most	most	ADJ
ftr-299	3551	58	prior	prior	ADJ
ftr-299	3551	59	claims	claim	NOUN
ftr-299	3551	60	,	,	PUNCT
ftr-299	3551	61	1	1	NUM
ftr-299	3551	62	powell	powell	NOUN
ftr-299	3551	63	on	on	ADP
ftr-299	3551	64	real	real	ADJ
ftr-299	3551	65	property	property	NOUN
ftr-299	3551	66	§	§	PROPN
ftr-299	3551	67	10b.06[6	10b.06[6	PROPN
ftr-299	3551	68	]	]	X
ftr-299	3551	69	(	(	PUNCT
ftr-299	3551	70	michael	michael	PROPN
ftr-299	3551	71	allan	allan	PROPN
ftr-299	3551	72	wolf	wolf	PROPN
ftr-299	3551	73	ed	ed	PROPN
ftr-299	3551	74	.	.	PROPN
ftr-299	3551	75	,	,	PUNCT
ftr-299	3551	76	matthew	matthew	PROPN
ftr-299	3551	77	bender	bender	PROPN
ftr-299	3551	78	&	&	CCONJ
ftr-299	3551	79	co.	co.	PROPN
ftr-299	3551	80	2012	2012	NUM
ftr-299	3551	81	)	)	PUNCT
ftr-299	3551	82	,	,	PUNCT
ftr-299	3551	83	including	include	VERB
ftr-299	3551	84	in	in	ADP
ftr-299	3551	85	massachusetts	massachusetts	PROPN
ftr-299	3551	86	the	the	DET
ftr-299	3551	87	claims	claim	NOUN
ftr-299	3551	88	of	of	ADP
ftr-299	3551	89	the	the	DET
ftr-299	3551	90	mortgage	mortgage	NOUN
ftr-299	3551	91	holder	holder	NOUN
ftr-299	3551	92	.	.	PUNCT
ftr-299	3551	93	”	"	PUNCT
ftr-299	3552	1	11	11	NUM
ftr-299	3552	2	the	the	DET
ftr-299	3552	3	opinion	opinion	NOUN
ftr-299	3552	4	continued	continue	VERB
ftr-299	3552	5	by	by	ADP
ftr-299	3552	6	observing	observe	VERB
ftr-299	3552	7	that	that	SCONJ
ftr-299	3552	8	[	[	X
ftr-299	3552	9	g]iven	g]iven	VERB
ftr-299	3552	10	the	the	DET
ftr-299	3552	11	ubiquity	ubiquity	NOUN
ftr-299	3552	12	of	of	ADP
ftr-299	3552	13	super	super	NOUN
ftr-299	3552	14	-	-	NOUN
ftr-299	3552	15	priority	priority	NOUN
ftr-299	3552	16	for	for	ADP
ftr-299	3552	17	tax	tax	NOUN
ftr-299	3552	18	liens	lien	NOUN
ftr-299	3552	19	,	,	PUNCT
ftr-299	3552	20	the	the	DET
ftr-299	3552	21	irs	irs	PROPN
ftr-299	3552	22	’s	’s	PART
ftr-299	3552	23	reading	reading	NOUN
ftr-299	3552	24	of	of	ADP
ftr-299	3552	25	its	its	PRON
ftr-299	3552	26	regulation	regulation	NOUN
ftr-299	3552	27	would	would	AUX
ftr-299	3552	28	appear	appear	VERB
ftr-299	3552	29	to	to	PART
ftr-299	3552	30	doom	doom	VERB
ftr-299	3552	31	practically	practically	ADV
ftr-299	3552	32	all	all	DET
ftr-299	3552	33	donations	donation	NOUN
ftr-299	3552	34	of	of	ADP
ftr-299	3552	35	easements	easement	NOUN
ftr-299	3552	36	,	,	PUNCT
ftr-299	3552	37	which	which	PRON
ftr-299	3552	38	is	be	AUX
ftr-299	3552	39	surely	surely	ADV
ftr-299	3552	40	contrary	contrary	ADJ
ftr-299	3552	41	to	to	ADP
ftr-299	3552	42	the	the	DET
ftr-299	3552	43	purpose	purpose	NOUN
ftr-299	3552	44	of	of	ADP
ftr-299	3552	45	congress	congress	PROPN
ftr-299	3552	46	.	.	PUNCT
ftr-299	3553	1	we	we	PRON
ftr-299	3553	2	normally	normally	ADV
ftr-299	3553	3	defer	defer	VERB
ftr-299	3553	4	to	to	ADP
ftr-299	3553	5	an	an	DET
ftr-299	3553	6	agency	agency	NOUN
ftr-299	3553	7	’s	’s	PART
ftr-299	3553	8	reasonable	reasonable	ADJ
ftr-299	3553	9	reading	reading	NOUN
ftr-299	3553	10	of	of	ADP
ftr-299	3553	11	its	its	PRON
ftr-299	3553	12	own	own	ADJ
ftr-299	3553	13	regulations	regulation	NOUN
ftr-299	3553	14	,	,	PUNCT
ftr-299	3553	15	e.g.	e.g.	ADV
ftr-299	3553	16	,	,	PUNCT
ftr-299	3553	17	united	united	PROPN
ftr-299	3553	18	states	states	PROPN
ftr-299	3553	19	v.	v.	ADP
ftr-299	3553	20	cleveland	cleveland	PROPN
ftr-299	3553	21	indians	indians	PROPN
ftr-299	3553	22	baseball	baseball	PROPN
ftr-299	3553	23	co.	co.	PROPN
ftr-299	3553	24	,	,	PUNCT
ftr-299	3553	25	532	532	NUM
ftr-299	3553	26	u.s	u.s	PROPN
ftr-299	3553	27	.	.	PROPN
ftr-299	3553	28	200	200	NUM
ftr-299	3553	29	,	,	PUNCT
ftr-299	3553	30	220	220	NUM
ftr-299	3553	31	(	(	PUNCT
ftr-299	3553	32	2001	2001	NUM
ftr-299	3553	33	)	)	PUNCT
ftr-299	3553	34	,	,	PUNCT
ftr-299	3553	35	but	but	CCONJ
ftr-299	3553	36	can	can	AUX
ftr-299	3553	37	not	not	PART
ftr-299	3553	38	find	find	VERB
ftr-299	3553	39	reasonable	reasonable	ADJ
ftr-299	3553	40	an	an	DET
ftr-299	3553	41	impromptu	impromptu	ADJ
ftr-299	3553	42	reading	reading	NOUN
ftr-299	3553	43	that	that	PRON
ftr-299	3553	44	is	be	AUX
ftr-299	3553	45	not	not	PART
ftr-299	3553	46	compelled	compel	VERB
ftr-299	3553	47	and	and	CCONJ
ftr-299	3553	48	would	would	AUX
ftr-299	3553	49	defeat	defeat	VERB
ftr-299	3553	50	the	the	DET
ftr-299	3553	51	purpose	purpose	NOUN
ftr-299	3553	52	of	of	ADP
ftr-299	3553	53	the	the	DET
ftr-299	3553	54	statute	statute	NOUN
ftr-299	3553	55	,	,	PUNCT
ftr-299	3553	56	as	as	SCONJ
ftr-299	3553	57	we	we	PRON
ftr-299	3553	58	think	think	VERB
ftr-299	3553	59	is	be	AUX
ftr-299	3553	60	the	the	DET
ftr-299	3553	61	case	case	NOUN
ftr-299	3553	62	here	here	ADV
ftr-299	3553	63	.	.	PUNCT
ftr-299	3554	1	11	11	X
ftr-299	3554	2	.	.	PUNCT
ftr-299	3555	1	we	we	PRON
ftr-299	3555	2	include	include	VERB
ftr-299	3555	3	the	the	DET
ftr-299	3555	4	citation	citation	NOUN
ftr-299	3555	5	to	to	ADP
ftr-299	3555	6	powell	powell	PROPN
ftr-299	3555	7	on	on	ADP
ftr-299	3555	8	real	real	ADJ
ftr-299	3555	9	property	property	NOUN
ftr-299	3555	10	in	in	ADP
ftr-299	3555	11	the	the	DET
ftr-299	3555	12	quotation	quotation	NOUN
ftr-299	3555	13	because	because	SCONJ
ftr-299	3555	14	michael	michael	PROPN
ftr-299	3555	15	allan	allan	PROPN
ftr-299	3555	16	wolf	wolf	PROPN
ftr-299	3555	17	is	be	AUX
ftr-299	3555	18	a	a	DET
ftr-299	3555	19	colleague	colleague	NOUN
ftr-299	3555	20	of	of	ADP
ftr-299	3555	21	professor	professor	PROPN
ftr-299	3555	22	mcmahon	mcmahon	PROPN
ftr-299	3555	23	’s	’s	PROPN
ftr-299	3555	24	,	,	PUNCT
ftr-299	3555	25	and	and	CCONJ
ftr-299	3555	26	the	the	DET
ftr-299	3555	27	uf	uf	PROPN
ftr-299	3555	28	dean	dean	PROPN
ftr-299	3555	29	rewards	reward	VERB
ftr-299	3555	30	faculty	faculty	NOUN
ftr-299	3555	31	members	member	NOUN
ftr-299	3555	32	based	base	VERB
ftr-299	3555	33	,	,	PUNCT
ftr-299	3555	34	in	in	ADP
ftr-299	3555	35	part	part	NOUN
ftr-299	3555	36	,	,	PUNCT
ftr-299	3555	37	on	on	ADP
ftr-299	3555	38	their	their	PRON
ftr-299	3555	39	citation	citation	NOUN
ftr-299	3555	40	count	count	NOUN
ftr-299	3555	41	.	.	PUNCT
ftr-299	3556	1	2014	2014	NUM
ftr-299	3556	2	]	]	PUNCT
ftr-299	3556	3	recent	recent	ADJ
ftr-299	3556	4	developments	development	NOUN
ftr-299	3556	5	in	in	ADP
ftr-299	3556	6	federal	federal	ADJ
ftr-299	3556	7	income	income	NOUN
ftr-299	3556	8	taxation	taxation	NOUN
ftr-299	3556	9	397	397	NUM
ftr-299	3556	10	thus	thus	ADV
ftr-299	3556	11	,	,	PUNCT
ftr-299	3556	12	the	the	DET
ftr-299	3556	13	first	first	ADJ
ftr-299	3556	14	circuit	circuit	NOUN
ftr-299	3556	15	rejected	reject	VERB
ftr-299	3556	16	the	the	DET
ftr-299	3556	17	tax	tax	NOUN
ftr-299	3556	18	court	court	NOUN
ftr-299	3556	19	’s	’s	PART
ftr-299	3556	20	requirement	requirement	NOUN
ftr-299	3556	21	that	that	SCONJ
ftr-299	3556	22	the	the	DET
ftr-299	3556	23	donee	donee	NOUN
ftr-299	3556	24	of	of	ADP
ftr-299	3556	25	the	the	DET
ftr-299	3556	26	conservation	conservation	NOUN
ftr-299	3556	27	easement	easement	NOUN
ftr-299	3556	28	have	have	AUX
ftr-299	3556	29	“	"	PUNCT
ftr-299	3556	30	an	an	DET
ftr-299	3556	31	absolute	absolute	ADJ
ftr-299	3556	32	right	right	NOUN
ftr-299	3556	33	”	"	PUNCT
ftr-299	3556	34	(	(	PUNCT
ftr-299	3556	35	136	136	NUM
ftr-299	3556	36	t.c	t.c	NOUN
ftr-299	3556	37	.	.	PUNCT
ftr-299	3557	1	at	at	ADP
ftr-299	3557	2	313	313	NUM
ftr-299	3557	3	)	)	PUNCT
ftr-299	3557	4	,	,	PUNCT
ftr-299	3557	5	holding	hold	VERB
ftr-299	3557	6	that	that	SCONJ
ftr-299	3557	7	a	a	DET
ftr-299	3557	8	“	"	PUNCT
ftr-299	3557	9	grant	grant	NOUN
ftr-299	3557	10	that	that	PRON
ftr-299	3557	11	is	be	AUX
ftr-299	3557	12	absolute	absolute	ADJ
ftr-299	3557	13	against	against	ADP
ftr-299	3557	14	the	the	DET
ftr-299	3557	15	owner	owner	NOUN
ftr-299	3557	16	-	-	PUNCT
ftr-299	3557	17	donor	donor	NOUN
ftr-299	3557	18	”	"	PUNCT
ftr-299	3557	19	is	be	AUX
ftr-299	3557	20	sufficient	sufficient	ADJ
ftr-299	3557	21	“	"	PUNCT
ftr-299	3557	22	and	and	CCONJ
ftr-299	3557	23	almost	almost	ADV
ftr-299	3557	24	the	the	DET
ftr-299	3557	25	same	same	ADJ
ftr-299	3557	26	as	as	ADP
ftr-299	3557	27	an	an	DET
ftr-299	3557	28	absolute	absolute	ADJ
ftr-299	3557	29	one	one	NUM
ftr-299	3557	30	where	where	SCONJ
ftr-299	3557	31	third	third	ADJ
ftr-299	3557	32	-	-	PUNCT
ftr-299	3557	33	party	party	NOUN
ftr-299	3557	34	claims	claim	NOUN
ftr-299	3557	35	(	(	PUNCT
ftr-299	3557	36	here	here	ADV
ftr-299	3557	37	,	,	PUNCT
ftr-299	3557	38	the	the	DET
ftr-299	3557	39	bank	bank	NOUN
ftr-299	3557	40	’s	’s	NOUN
ftr-299	3557	41	or	or	CCONJ
ftr-299	3557	42	the	the	DET
ftr-299	3557	43	city	city	NOUN
ftr-299	3557	44	’s	’s	PART
ftr-299	3557	45	)	)	PUNCT
ftr-299	3557	46	are	be	AUX
ftr-299	3557	47	contingent	contingent	ADJ
ftr-299	3557	48	and	and	CCONJ
ftr-299	3557	49	unlikely	unlikely	ADJ
ftr-299	3557	50	.	.	PUNCT
ftr-299	3557	51	”	"	PUNCT
ftr-299	3558	1			PRON
ftr-299	3558	2	the	the	DET
ftr-299	3558	3	first	first	ADJ
ftr-299	3558	4	circuit	circuit	NOUN
ftr-299	3558	5	went	go	VERB
ftr-299	3558	6	on	on	ADP
ftr-299	3558	7	to	to	PART
ftr-299	3558	8	reject	reject	VERB
ftr-299	3558	9	the	the	DET
ftr-299	3558	10	irs	irs	PROPN
ftr-299	3558	11	’s	’s	PART
ftr-299	3558	12	argument	argument	NOUN
ftr-299	3558	13	that	that	SCONJ
ftr-299	3558	14	contribution	contribution	NOUN
ftr-299	3558	15	also	also	ADV
ftr-299	3558	16	failed	fail	VERB
ftr-299	3558	17	to	to	PART
ftr-299	3558	18	qualify	qualify	VERB
ftr-299	3558	19	for	for	ADP
ftr-299	3558	20	a	a	DET
ftr-299	3558	21	charitable	charitable	ADJ
ftr-299	3558	22	contribution	contribution	NOUN
ftr-299	3558	23	deduction	deduction	NOUN
ftr-299	3558	24	because	because	SCONJ
ftr-299	3558	25	a	a	DET
ftr-299	3558	26	provision	provision	NOUN
ftr-299	3558	27	in	in	ADP
ftr-299	3558	28	the	the	DET
ftr-299	3558	29	agreement	agreement	NOUN
ftr-299	3558	30	between	between	ADP
ftr-299	3558	31	the	the	DET
ftr-299	3558	32	kaufmans	kaufman	NOUN
ftr-299	3558	33	and	and	CCONJ
ftr-299	3558	34	the	the	DET
ftr-299	3558	35	donee	donee	NOUN
ftr-299	3558	36	trust	trust	NOUN
ftr-299	3558	37	stated	state	VERB
ftr-299	3558	38	that	that	SCONJ
ftr-299	3558	39	“	"	PUNCT
ftr-299	3558	40	nothing	nothing	PRON
ftr-299	3558	41	herein	herein	NOUN
ftr-299	3558	42	contained	contain	VERB
ftr-299	3558	43	shall	shall	AUX
ftr-299	3558	44	be	be	AUX
ftr-299	3558	45	construed	construe	VERB
ftr-299	3558	46	to	to	PART
ftr-299	3558	47	limit	limit	VERB
ftr-299	3558	48	the	the	DET
ftr-299	3558	49	[	[	X
ftr-299	3558	50	trust	trust	NOUN
ftr-299	3558	51	’s	’s	X
ftr-299	3558	52	]	]	PUNCT
ftr-299	3558	53	right	right	ADJ
ftr-299	3558	54	to	to	PART
ftr-299	3558	55	give	give	VERB
ftr-299	3558	56	its	its	PRON
ftr-299	3558	57	consent	consent	NOUN
ftr-299	3558	58	(	(	PUNCT
ftr-299	3558	59	e.g.	e.g.	ADV
ftr-299	3558	60	,	,	PUNCT
ftr-299	3558	61	to	to	AUX
ftr-299	3558	62	changes	change	NOUN
ftr-299	3558	63	in	in	ADP
ftr-299	3558	64	the	the	DET
ftr-299	3558	65	façade	façade	NOUN
ftr-299	3558	66	)	)	PUNCT
ftr-299	3558	67	or	or	CCONJ
ftr-299	3558	68	to	to	PART
ftr-299	3558	69	abandon	abandon	VERB
ftr-299	3558	70	some	some	PRON
ftr-299	3558	71	or	or	CCONJ
ftr-299	3558	72	all	all	PRON
ftr-299	3558	73	of	of	ADP
ftr-299	3558	74	its	its	PRON
ftr-299	3558	75	rights	right	NOUN
ftr-299	3558	76	hereunder	hereunder	NOUN
ftr-299	3558	77	,	,	PUNCT
ftr-299	3558	78	”	"	PUNCT
ftr-299	3558	79	citing	cite	VERB
ftr-299	3558	80	commissioner	commissioner	NOUN
ftr-299	3558	81	v.	v.	PROPN
ftr-299	3558	82	simmons	simmon	NOUN
ftr-299	3558	83	,	,	PUNCT
ftr-299	3558	84	646	646	NUM
ftr-299	3558	85	f.3d	f.3d	NUM
ftr-299	3558	86	6	6	NUM
ftr-299	3558	87	(	(	PUNCT
ftr-299	3558	88	d.c	d.c	PROPN
ftr-299	3558	89	.	.	PROPN
ftr-299	3558	90	cir	cir	PROPN
ftr-299	3558	91	.	.	PROPN
ftr-299	3558	92	2011	2011	NUM
ftr-299	3558	93	)	)	PUNCT
ftr-299	3558	94	,	,	PUNCT
ftr-299	3558	95	which	which	PRON
ftr-299	3558	96	reasoned	reason	VERB
ftr-299	3558	97	that	that	SCONJ
ftr-299	3558	98	such	such	ADJ
ftr-299	3558	99	clauses	clause	NOUN
ftr-299	3558	100	permitting	permit	VERB
ftr-299	3558	101	consent	consent	NOUN
ftr-299	3558	102	and	and	CCONJ
ftr-299	3558	103	abandonment	abandonment	NOUN
ftr-299	3558	104	“	"	PUNCT
ftr-299	3558	105	‘	'	PUNCT
ftr-299	3558	106	have	have	VERB
ftr-299	3558	107	no	no	DET
ftr-299	3558	108	discrete	discrete	ADJ
ftr-299	3558	109	effect	effect	NOUN
ftr-299	3558	110	upon	upon	SCONJ
ftr-299	3558	111	the	the	DET
ftr-299	3558	112	perpetuity	perpetuity	NOUN
ftr-299	3558	113	of	of	ADP
ftr-299	3558	114	the	the	DET
ftr-299	3558	115	easements	easement	NOUN
ftr-299	3558	116	:	:	PUNCT
ftr-299	3558	117	any	any	DET
ftr-299	3558	118	donee	donee	NOUN
ftr-299	3558	119	might	might	AUX
ftr-299	3558	120	fail	fail	VERB
ftr-299	3558	121	to	to	PART
ftr-299	3558	122	enforce	enforce	VERB
ftr-299	3558	123	a	a	DET
ftr-299	3558	124	conservation	conservation	NOUN
ftr-299	3558	125	easement	easement	NOUN
ftr-299	3558	126	,	,	PUNCT
ftr-299	3558	127	with	with	ADP
ftr-299	3558	128	or	or	CCONJ
ftr-299	3558	129	without	without	ADP
ftr-299	3558	130	a	a	DET
ftr-299	3558	131	clause	clause	NOUN
ftr-299	3558	132	stating	state	VERB
ftr-299	3558	133	it	it	PRON
ftr-299	3558	134	may	may	AUX
ftr-299	3558	135	consent	consent	VERB
ftr-299	3558	136	to	to	ADP
ftr-299	3558	137	a	a	DET
ftr-299	3558	138	change	change	NOUN
ftr-299	3558	139	or	or	CCONJ
ftr-299	3558	140	abandon	abandon	VERB
ftr-299	3558	141	its	its	PRON
ftr-299	3558	142	rights	right	NOUN
ftr-299	3558	143	,	,	PUNCT
ftr-299	3558	144	and	and	CCONJ
ftr-299	3558	145	a	a	DET
ftr-299	3558	146	tax	tax	NOUN
ftr-299	3558	147	-	-	PUNCT
ftr-299	3558	148	exempt	exempt	ADJ
ftr-299	3558	149	organization	organization	NOUN
ftr-299	3558	150	would	would	AUX
ftr-299	3558	151	do	do	VERB
ftr-299	3558	152	so	so	ADV
ftr-299	3558	153	at	at	ADP
ftr-299	3558	154	its	its	PRON
ftr-299	3558	155	peril	peril	NOUN
ftr-299	3558	156	.	.	PUNCT
ftr-299	3558	157	’	'	PUNCT
ftr-299	3558	158	”	"	PUNCT
ftr-299	3559	1	(	(	PUNCT
ftr-299	3559	2	quoting	quote	VERB
ftr-299	3559	3	646	646	NUM
ftr-299	3559	4	f.3d	f.3d	NUM
ftr-299	3559	5	at	at	ADP
ftr-299	3559	6	10	10	NUM
ftr-299	3559	7	)	)	PUNCT
ftr-299	3559	8	.	.	PUNCT
ftr-299	3560	1			PUNCT
ftr-299	3561	1	the	the	DET
ftr-299	3561	2	court	court	NOUN
ftr-299	3561	3	also	also	ADV
ftr-299	3561	4	rejected	reject	VERB
ftr-299	3561	5	various	various	ADJ
ftr-299	3561	6	scattershot	scattershot	ADJ
ftr-299	3561	7	irs	irs	PROPN
ftr-299	3561	8	arguments	argument	NOUN
ftr-299	3561	9	that	that	SCONJ
ftr-299	3561	10	the	the	DET
ftr-299	3561	11	substantiation	substantiation	NOUN
ftr-299	3561	12	rules	rule	NOUN
ftr-299	3561	13	had	have	AUX
ftr-299	3561	14	not	not	PART
ftr-299	3561	15	been	be	AUX
ftr-299	3561	16	met	meet	VERB
ftr-299	3561	17	.	.	PUNCT
ftr-299	3562	1			PUNCT
ftr-299	3562	2	however	however	ADV
ftr-299	3562	3	,	,	PUNCT
ftr-299	3562	4	the	the	DET
ftr-299	3562	5	court	court	NOUN
ftr-299	3562	6	of	of	ADP
ftr-299	3562	7	appeals	appeals	PROPN
ftr-299	3562	8	did	do	AUX
ftr-299	3562	9	not	not	PART
ftr-299	3562	10	necessarily	necessarily	ADV
ftr-299	3562	11	hand	hand	VERB
ftr-299	3562	12	the	the	DET
ftr-299	3562	13	taxpayers	taxpayer	NOUN
ftr-299	3562	14	a	a	DET
ftr-299	3562	15	final	final	ADJ
ftr-299	3562	16	victory	victory	NOUN
ftr-299	3562	17	.	.	PUNCT
ftr-299	3563	1	it	it	PRON
ftr-299	3563	2	remanded	remand	VERB
ftr-299	3563	3	the	the	DET
ftr-299	3563	4	case	case	NOUN
ftr-299	3563	5	to	to	ADP
ftr-299	3563	6	the	the	DET
ftr-299	3563	7	tax	tax	NOUN
ftr-299	3563	8	court	court	NOUN
ftr-299	3563	9	on	on	ADP
ftr-299	3563	10	the	the	DET
ftr-299	3563	11	valuation	valuation	NOUN
ftr-299	3563	12	issue	issue	NOUN
ftr-299	3563	13	.	.	PUNCT
ftr-299	3564	1	when	when	SCONJ
ftr-299	3564	2	the	the	DET
ftr-299	3564	3	kaufmans	kaufman	NOUN
ftr-299	3564	4	donated	donate	VERB
ftr-299	3564	5	the	the	DET
ftr-299	3564	6	easement	easement	NOUN
ftr-299	3564	7	,	,	PUNCT
ftr-299	3564	8	their	their	PRON
ftr-299	3564	9	home	home	NOUN
ftr-299	3564	10	was	be	AUX
ftr-299	3564	11	already	already	ADV
ftr-299	3564	12	subject	subject	ADJ
ftr-299	3564	13	to	to	ADP
ftr-299	3564	14	south	south	ADJ
ftr-299	3564	15	end	end	PROPN
ftr-299	3564	16	landmark	landmark	PROPN
ftr-299	3564	17	district	district	PROPN
ftr-299	3564	18	rules	rule	NOUN
ftr-299	3564	19	that	that	PRON
ftr-299	3564	20	severely	severely	ADV
ftr-299	3564	21	restrict	restrict	VERB
ftr-299	3564	22	the	the	DET
ftr-299	3564	23	alterations	alteration	NOUN
ftr-299	3564	24	that	that	PRON
ftr-299	3564	25	property	property	NOUN
ftr-299	3564	26	owners	owner	NOUN
ftr-299	3564	27	can	can	AUX
ftr-299	3564	28	make	make	VERB
ftr-299	3564	29	to	to	ADP
ftr-299	3564	30	the	the	DET
ftr-299	3564	31	exteriors	exterior	NOUN
ftr-299	3564	32	of	of	ADP
ftr-299	3564	33	historic	historic	ADJ
ftr-299	3564	34	buildings	building	NOUN
ftr-299	3564	35	in	in	ADP
ftr-299	3564	36	the	the	DET
ftr-299	3564	37	neighborhood	neighborhood	NOUN
ftr-299	3564	38	.	.	PUNCT
ftr-299	3565	1	these	these	DET
ftr-299	3565	2	rules	rule	NOUN
ftr-299	3565	3	provide	provide	VERB
ftr-299	3565	4	that	that	SCONJ
ftr-299	3565	5	“	"	PUNCT
ftr-299	3565	6	[	[	X
ftr-299	3565	7	a]ll	a]ll	ADP
ftr-299	3565	8	proposed	propose	VERB
ftr-299	3565	9	changes	change	NOUN
ftr-299	3565	10	or	or	CCONJ
ftr-299	3565	11	alterations	alteration	NOUN
ftr-299	3565	12	”	"	PUNCT
ftr-299	3565	13	to	to	ADP
ftr-299	3565	14	“	"	PUNCT
ftr-299	3565	15	all	all	DET
ftr-299	3565	16	elements	element	NOUN
ftr-299	3565	17	of	of	ADP
ftr-299	3565	18	[	[	X
ftr-299	3565	19	the	the	X
ftr-299	3565	20	]	]	X
ftr-299	3565	21	facade	facade	NOUN
ftr-299	3565	22	,	,	PUNCT
ftr-299	3565	23	...	...	PUNCT
ftr-299	3565	24	the	the	DET
ftr-299	3565	25	front	front	ADJ
ftr-299	3565	26	yard	yard	NOUN
ftr-299	3565	27	...	...	PUNCT
ftr-299	3565	28	and	and	CCONJ
ftr-299	3565	29	the	the	DET
ftr-299	3565	30	portions	portion	NOUN
ftr-299	3565	31	of	of	ADP
ftr-299	3565	32	roofs	roof	NOUN
ftr-299	3565	33	that	that	PRON
ftr-299	3565	34	are	be	AUX
ftr-299	3565	35	visible	visible	ADJ
ftr-299	3565	36	from	from	ADP
ftr-299	3565	37	public	public	ADJ
ftr-299	3565	38	streets	street	NOUN
ftr-299	3565	39	”	"	PUNCT
ftr-299	3565	40	will	will	AUX
ftr-299	3565	41	be	be	AUX
ftr-299	3565	42	“	"	PUNCT
ftr-299	3565	43	subject	subject	ADJ
ftr-299	3565	44	to	to	ADP
ftr-299	3565	45	review	review	NOUN
ftr-299	3565	46	”	"	PUNCT
ftr-299	3565	47	by	by	ADP
ftr-299	3565	48	the	the	DET
ftr-299	3565	49	local	local	ADJ
ftr-299	3565	50	landmark	landmark	PROPN
ftr-299	3565	51	district	district	PROPN
ftr-299	3565	52	commission	commission	PROPN
ftr-299	3565	53	.	.	PUNCT
ftr-299	3566	1	under	under	ADP
ftr-299	3566	2	the	the	DET
ftr-299	3566	3	standards	standard	NOUN
ftr-299	3566	4	and	and	CCONJ
ftr-299	3566	5	criteria	criterion	NOUN
ftr-299	3566	6	,	,	PUNCT
ftr-299	3566	7	property	property	NOUN
ftr-299	3566	8	owners	owner	NOUN
ftr-299	3566	9	of	of	ADP
ftr-299	3566	10	south	south	ADJ
ftr-299	3566	11	end	end	NOUN
ftr-299	3566	12	buildings	building	NOUN
ftr-299	3566	13	have	have	VERB
ftr-299	3566	14	an	an	DET
ftr-299	3566	15	obligation	obligation	NOUN
ftr-299	3566	16	to	to	PART
ftr-299	3566	17	retain	retain	VERB
ftr-299	3566	18	and	and	CCONJ
ftr-299	3566	19	repair	repair	VERB
ftr-299	3566	20	the	the	DET
ftr-299	3566	21	original	original	ADJ
ftr-299	3566	22	steps	step	NOUN
ftr-299	3566	23	,	,	PUNCT
ftr-299	3566	24	stairs	stair	NOUN
ftr-299	3566	25	,	,	PUNCT
ftr-299	3566	26	railings	railing	NOUN
ftr-299	3566	27	,	,	PUNCT
ftr-299	3566	28	balustrades	balustrade	NOUN
ftr-299	3566	29	,	,	PUNCT
ftr-299	3566	30	balconies	balcony	NOUN
ftr-299	3566	31	,	,	PUNCT
ftr-299	3566	32	entryways	entryway	NOUN
ftr-299	3566	33	,	,	PUNCT
ftr-299	3566	34	transoms	transom	NOUN
ftr-299	3566	35	,	,	PUNCT
ftr-299	3566	36	sidelights	sidelight	NOUN
ftr-299	3566	37	,	,	PUNCT
ftr-299	3566	38	exterior	exterior	ADJ
ftr-299	3566	39	walls	wall	NOUN
ftr-299	3566	40	,	,	PUNCT
ftr-299	3566	41	windows	window	NOUN
ftr-299	3566	42	,	,	PUNCT
ftr-299	3566	43	roofs	roof	NOUN
ftr-299	3566	44	,	,	PUNCT
ftr-299	3566	45	and	and	CCONJ
ftr-299	3566	46	front	front	ADJ
ftr-299	3566	47	-	-	PUNCT
ftr-299	3566	48	yard	yard	NOUN
ftr-299	3566	49	fences	fence	NOUN
ftr-299	3566	50	(	(	PUNCT
ftr-299	3566	51	along	along	ADP
ftr-299	3566	52	with	with	ADP
ftr-299	3566	53	certain	certain	ADJ
ftr-299	3566	54	“	"	PUNCT
ftr-299	3566	55	other	other	ADJ
ftr-299	3566	56	features	feature	NOUN
ftr-299	3566	57	”	"	PUNCT
ftr-299	3566	58	)	)	PUNCT
ftr-299	3566	59	;	;	PUNCT
ftr-299	3566	60	and	and	CCONJ
ftr-299	3566	61	,	,	PUNCT
ftr-299	3566	62	when	when	SCONJ
ftr-299	3566	63	the	the	DET
ftr-299	3566	64	damaged	damage	VERB
ftr-299	3566	65	elements	element	NOUN
ftr-299	3566	66	are	be	AUX
ftr-299	3566	67	beyond	beyond	ADP
ftr-299	3566	68	repair	repair	NOUN
ftr-299	3566	69	,	,	PUNCT
ftr-299	3566	70	property	property	NOUN
ftr-299	3566	71	owners	owner	NOUN
ftr-299	3566	72	may	may	AUX
ftr-299	3566	73	only	only	ADV
ftr-299	3566	74	replace	replace	VERB
ftr-299	3566	75	them	they	PRON
ftr-299	3566	76	with	with	ADP
ftr-299	3566	77	elements	element	NOUN
ftr-299	3566	78	that	that	PRON
ftr-299	3566	79	look	look	VERB
ftr-299	3566	80	like	like	ADP
ftr-299	3566	81	the	the	DET
ftr-299	3566	82	originals	original	NOUN
ftr-299	3566	83	.	.	PUNCT
ftr-299	3567	1	given	give	VERB
ftr-299	3567	2	these	these	DET
ftr-299	3567	3	preexisting	preexist	VERB
ftr-299	3567	4	legal	legal	ADJ
ftr-299	3567	5	obligations	obligation	NOUN
ftr-299	3567	6	the	the	DET
ftr-299	3567	7	tax	tax	NOUN
ftr-299	3567	8	court	court	NOUN
ftr-299	3567	9	might	might	AUX
ftr-299	3567	10	well	well	ADV
ftr-299	3567	11	find	find	VERB
ftr-299	3567	12	on	on	ADP
ftr-299	3567	13	remand	remand	NOUN
ftr-299	3567	14	that	that	SCONJ
ftr-299	3567	15	the	the	DET
ftr-299	3567	16	kaufmans	kaufman	NOUN
ftr-299	3567	17	’	'	PUNCT
ftr-299	3567	18	easement	easement	NOUN
ftr-299	3567	19	was	be	AUX
ftr-299	3567	20	worth	worth	ADJ
ftr-299	3567	21	little	little	ADJ
ftr-299	3567	22	or	or	CCONJ
ftr-299	3567	23	nothing	nothing	PRON
ftr-299	3567	24	.	.	PUNCT
ftr-299	3568	1	398	398	NUM
ftr-299	3568	2	florida	florida	PROPN
ftr-299	3568	3	tax	tax	NOUN
ftr-299	3568	4	review	review	NOUN
ftr-299	3568	5	[	[	X
ftr-299	3568	6	vol	vol	NOUN
ftr-299	3568	7	.	.	PUNCT
ftr-299	3569	1	15:5	15:5	NUM
ftr-299	3569	2			NOUN
ftr-299	3569	3	the	the	DET
ftr-299	3569	4	court	court	NOUN
ftr-299	3569	5	took	take	VERB
ftr-299	3569	6	note	note	NOUN
ftr-299	3569	7	of	of	ADP
ftr-299	3569	8	the	the	DET
ftr-299	3569	9	fact	fact	NOUN
ftr-299	3569	10	that	that	SCONJ
ftr-299	3569	11	in	in	ADP
ftr-299	3569	12	persuading	persuade	VERB
ftr-299	3569	13	the	the	DET
ftr-299	3569	14	kaufmans	kaufman	NOUN
ftr-299	3569	15	to	to	PART
ftr-299	3569	16	grant	grant	VERB
ftr-299	3569	17	the	the	DET
ftr-299	3569	18	easement	easement	NOUN
ftr-299	3569	19	,	,	PUNCT
ftr-299	3569	20	“	"	PUNCT
ftr-299	3569	21	a	a	DET
ftr-299	3569	22	trust	trust	NOUN
ftr-299	3569	23	representative	representative	NOUN
ftr-299	3569	24	told	tell	VERB
ftr-299	3569	25	the	the	DET
ftr-299	3569	26	kaufmans	kaufman	NOUN
ftr-299	3569	27	that	that	DET
ftr-299	3569	28	experience	experience	NOUN
ftr-299	3569	29	showed	show	VERB
ftr-299	3569	30	that	that	SCONJ
ftr-299	3569	31	such	such	ADJ
ftr-299	3569	32	easements	easement	NOUN
ftr-299	3569	33	did	do	AUX
ftr-299	3569	34	not	not	PART
ftr-299	3569	35	reduce	reduce	VERB
ftr-299	3569	36	resale	resale	NOUN
ftr-299	3569	37	value	value	NOUN
ftr-299	3569	38	,	,	PUNCT
ftr-299	3569	39	and	and	CCONJ
ftr-299	3569	40	this	this	PRON
ftr-299	3569	41	could	could	AUX
ftr-299	3569	42	easily	easily	ADV
ftr-299	3569	43	be	be	AUX
ftr-299	3569	44	the	the	DET
ftr-299	3569	45	irs	irs	PROPN
ftr-299	3569	46	’s	’s	PART
ftr-299	3569	47	opening	opening	NOUN
ftr-299	3569	48	argument	argument	NOUN
ftr-299	3569	49	in	in	ADP
ftr-299	3569	50	a	a	DET
ftr-299	3569	51	valuation	valuation	NOUN
ftr-299	3569	52	trial	trial	NOUN
ftr-299	3569	53	.	.	PUNCT
ftr-299	3569	54	”	"	PUNCT
ftr-299	3570	1	3	3	NUM
ftr-299	3570	2	.	.	PUNCT
ftr-299	3571	1	the	the	DET
ftr-299	3571	2	old	old	ADJ
ftr-299	3571	3	adage	adage	NOUN
ftr-299	3571	4	“	"	PUNCT
ftr-299	3571	5	better	well	ADV
ftr-299	3571	6	late	late	ADV
ftr-299	3571	7	than	than	SCONJ
ftr-299	3571	8	never	never	ADV
ftr-299	3571	9	”	"	PUNCT
ftr-299	3571	10	did	do	AUX
ftr-299	3571	11	n’t	not	PART
ftr-299	3571	12	save	save	VERB
ftr-299	3571	13	the	the	DET
ftr-299	3571	14	taxpayer	taxpayer	NOUN
ftr-299	3571	15	’s	’s	PART
ftr-299	3571	16	deduction	deduction	NOUN
ftr-299	3571	17	for	for	ADP
ftr-299	3571	18	a	a	DET
ftr-299	3571	19	conservation	conservation	NOUN
ftr-299	3571	20	easement	easement	NOUN
ftr-299	3571	21	on	on	ADP
ftr-299	3571	22	mortgaged	mortgaged	ADJ
ftr-299	3571	23	property	property	NOUN
ftr-299	3571	24	.	.	PUNCT
ftr-299	3572	1	mitchell	mitchell	PROPN
ftr-299	3572	2	v.	v.	PROPN
ftr-299	3572	3	commissioner	commissioner	PROPN
ftr-299	3572	4	,	,	PUNCT
ftr-299	3572	5	138	138	NUM
ftr-299	3572	6	t.c	t.c	PROPN
ftr-299	3572	7	.	.	PROPN
ftr-299	3572	8	324	324	NUM
ftr-299	3572	9	(	(	PUNCT
ftr-299	3572	10	4/3/12	4/3/12	NUM
ftr-299	3572	11	)	)	PUNCT
ftr-299	3572	12	.	.	PUNCT
ftr-299	3573	1	in	in	ADP
ftr-299	3573	2	2003	2003	NUM
ftr-299	3573	3	,	,	PUNCT
ftr-299	3573	4	the	the	DET
ftr-299	3573	5	taxpayer	taxpayer	NOUN
ftr-299	3573	6	contributed	contribute	VERB
ftr-299	3573	7	a	a	DET
ftr-299	3573	8	conservation	conservation	NOUN
ftr-299	3573	9	easement	easement	NOUN
ftr-299	3573	10	on	on	ADP
ftr-299	3573	11	over	over	ADP
ftr-299	3573	12	180	180	NUM
ftr-299	3573	13	acres	acre	NOUN
ftr-299	3573	14	of	of	ADP
ftr-299	3573	15	unimproved	unimproved	ADJ
ftr-299	3573	16	land	land	NOUN
ftr-299	3573	17	to	to	ADP
ftr-299	3573	18	a	a	DET
ftr-299	3573	19	qualified	qualified	ADJ
ftr-299	3573	20	organization	organization	NOUN
ftr-299	3573	21	.	.	PUNCT
ftr-299	3574	1	the	the	DET
ftr-299	3574	2	property	property	NOUN
ftr-299	3574	3	was	be	AUX
ftr-299	3574	4	subject	subject	ADJ
ftr-299	3574	5	to	to	ADP
ftr-299	3574	6	a	a	DET
ftr-299	3574	7	mortgage	mortgage	NOUN
ftr-299	3574	8	,	,	PUNCT
ftr-299	3574	9	but	but	CCONJ
ftr-299	3574	10	the	the	DET
ftr-299	3574	11	mortgagee	mortgagee	NOUN
ftr-299	3574	12	did	do	AUX
ftr-299	3574	13	not	not	PART
ftr-299	3574	14	subordinate	subordinate	VERB
ftr-299	3574	15	the	the	DET
ftr-299	3574	16	mortgage	mortgage	NOUN
ftr-299	3574	17	to	to	ADP
ftr-299	3574	18	the	the	DET
ftr-299	3574	19	conservation	conservation	NOUN
ftr-299	3574	20	easement	easement	NOUN
ftr-299	3574	21	deed	deed	NOUN
ftr-299	3574	22	until	until	ADP
ftr-299	3574	23	2005	2005	NUM
ftr-299	3574	24	.	.	PUNCT
ftr-299	3575	1	the	the	DET
ftr-299	3575	2	taxpayer	taxpayer	NOUN
ftr-299	3575	3	claimed	claim	VERB
ftr-299	3575	4	a	a	DET
ftr-299	3575	5	charitable	charitable	ADJ
ftr-299	3575	6	contribution	contribution	NOUN
ftr-299	3575	7	deduction	deduction	NOUN
ftr-299	3575	8	on	on	ADP
ftr-299	3575	9	her	her	PRON
ftr-299	3575	10	2003	2003	NUM
ftr-299	3575	11	federal	federal	ADJ
ftr-299	3575	12	income	income	NOUN
ftr-299	3575	13	tax	tax	NOUN
ftr-299	3575	14	return	return	NOUN
ftr-299	3575	15	,	,	PUNCT
ftr-299	3575	16	which	which	PRON
ftr-299	3575	17	the	the	DET
ftr-299	3575	18	irs	irs	PROPN
ftr-299	3575	19	disallowed	disallow	VERB
ftr-299	3575	20	.	.	PUNCT
ftr-299	3576	1	the	the	DET
ftr-299	3576	2	taxpayer	taxpayer	NOUN
ftr-299	3576	3	argued	argue	VERB
ftr-299	3576	4	that	that	SCONJ
ftr-299	3576	5	she	she	PRON
ftr-299	3576	6	had	have	AUX
ftr-299	3576	7	met	meet	VERB
ftr-299	3576	8	the	the	DET
ftr-299	3576	9	requirement	requirement	NOUN
ftr-299	3576	10	of	of	ADP
ftr-299	3576	11	reg	reg	NOUN
ftr-299	3576	12	.	.	PUNCT
ftr-299	3577	1	§	§	PROPN
ftr-299	3577	2	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-299	3577	3	)	)	PUNCT
ftr-299	3577	4	requiring	require	VERB
ftr-299	3577	5	subordination	subordination	NOUN
ftr-299	3577	6	of	of	ADP
ftr-299	3577	7	a	a	DET
ftr-299	3577	8	mortgage	mortgage	NOUN
ftr-299	3577	9	to	to	ADP
ftr-299	3577	10	the	the	DET
ftr-299	3577	11	conservation	conservation	NOUN
ftr-299	3577	12	easement	easement	NOUN
ftr-299	3577	13	because	because	SCONJ
ftr-299	3577	14	reg	reg	NOUN
ftr-299	3577	15	.	.	PUNCT
ftr-299	3578	1	§	§	NOUN
ftr-299	3578	2	1.170a-14(g)(3	1.170a-14(g)(3	NUM
ftr-299	3578	3	)	)	PUNCT
ftr-299	3578	4	should	should	AUX
ftr-299	3578	5	apply	apply	VERB
ftr-299	3578	6	to	to	PART
ftr-299	3578	7	determine	determine	VERB
ftr-299	3578	8	whether	whether	SCONJ
ftr-299	3578	9	the	the	DET
ftr-299	3578	10	requirements	requirement	NOUN
ftr-299	3578	11	of	of	ADP
ftr-299	3578	12	reg	reg	NOUN
ftr-299	3578	13	.	.	PUNCT
ftr-299	3579	1	§	§	PROPN
ftr-299	3579	2	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-299	3579	3	)	)	PUNCT
ftr-299	3579	4	had	have	AUX
ftr-299	3579	5	been	be	AUX
ftr-299	3579	6	satisfied	satisfied	ADJ
ftr-299	3579	7	.	.	PUNCT
ftr-299	3580	1	reg	reg	NOUN
ftr-299	3580	2	.	.	PUNCT
ftr-299	3581	1	§	§	PROPN
ftr-299	3581	2	1.170a-14(g)(3	1.170a-14(g)(3	NUM
ftr-299	3581	3	)	)	PUNCT
ftr-299	3581	4	provides	provide	VERB
ftr-299	3581	5	that	that	SCONJ
ftr-299	3581	6	a	a	DET
ftr-299	3581	7	deduction	deduction	NOUN
ftr-299	3581	8	will	will	AUX
ftr-299	3581	9	not	not	PART
ftr-299	3581	10	be	be	AUX
ftr-299	3581	11	disallowed	disallow	VERB
ftr-299	3581	12	merely	merely	ADV
ftr-299	3581	13	because	because	SCONJ
ftr-299	3581	14	on	on	ADP
ftr-299	3581	15	the	the	DET
ftr-299	3581	16	date	date	NOUN
ftr-299	3581	17	of	of	ADP
ftr-299	3581	18	the	the	DET
ftr-299	3581	19	gift	gift	NOUN
ftr-299	3581	20	there	there	PRON
ftr-299	3581	21	is	be	VERB
ftr-299	3581	22	the	the	DET
ftr-299	3581	23	possibility	possibility	NOUN
ftr-299	3581	24	that	that	SCONJ
ftr-299	3581	25	the	the	DET
ftr-299	3581	26	interest	interest	NOUN
ftr-299	3581	27	will	will	AUX
ftr-299	3581	28	be	be	AUX
ftr-299	3581	29	defeated	defeat	VERB
ftr-299	3581	30	so	so	ADV
ftr-299	3581	31	long	long	ADV
ftr-299	3581	32	as	as	ADP
ftr-299	3581	33	on	on	ADP
ftr-299	3581	34	that	that	DET
ftr-299	3581	35	date	date	NOUN
ftr-299	3581	36	the	the	DET
ftr-299	3581	37	possibility	possibility	NOUN
ftr-299	3581	38	of	of	ADP
ftr-299	3581	39	defeat	defeat	NOUN
ftr-299	3581	40	is	be	AUX
ftr-299	3581	41	so	so	ADV
ftr-299	3581	42	remote	remote	ADJ
ftr-299	3581	43	as	as	SCONJ
ftr-299	3581	44	to	to	PART
ftr-299	3581	45	be	be	AUX
ftr-299	3581	46	negligible	negligible	ADJ
ftr-299	3581	47	.	.	PUNCT
ftr-299	3582	1	the	the	DET
ftr-299	3582	2	taxpayer	taxpayer	NOUN
ftr-299	3582	3	argued	argue	VERB
ftr-299	3582	4	that	that	SCONJ
ftr-299	3582	5	the	the	DET
ftr-299	3582	6	probability	probability	NOUN
ftr-299	3582	7	of	of	ADP
ftr-299	3582	8	her	she	PRON
ftr-299	3582	9	defaulting	default	VERB
ftr-299	3582	10	on	on	ADP
ftr-299	3582	11	the	the	DET
ftr-299	3582	12	mortgage	mortgage	NOUN
ftr-299	3582	13	was	be	AUX
ftr-299	3582	14	so	so	ADV
ftr-299	3582	15	remote	remote	ADJ
ftr-299	3582	16	as	as	SCONJ
ftr-299	3582	17	to	to	PART
ftr-299	3582	18	be	be	AUX
ftr-299	3582	19	negligible	negligible	ADJ
ftr-299	3582	20	,	,	PUNCT
ftr-299	3582	21	and	and	CCONJ
ftr-299	3582	22	that	that	SCONJ
ftr-299	3582	23	the	the	DET
ftr-299	3582	24	possibility	possibility	NOUN
ftr-299	3582	25	should	should	AUX
ftr-299	3582	26	be	be	AUX
ftr-299	3582	27	disregarded	disregard	VERB
ftr-299	3582	28	under	under	ADP
ftr-299	3582	29	the	the	DET
ftr-299	3582	30	so	so	ADV
ftr-299	3582	31	-	-	PUNCT
ftr-299	3582	32	remote	remote	ADJ
ftr-299	3582	33	-	-	PUNCT
ftr-299	3582	34	as	as	ADP
ftr-299	3582	35	-	-	PUNCT
ftr-299	3582	36	to	to	PART
ftr-299	3582	37	-	-	PUNCT
ftr-299	3582	38	be	be	AUX
ftr-299	3582	39	-	-	PUNCT
ftr-299	3582	40	negligible	negligible	ADJ
ftr-299	3582	41	standard	standard	NOUN
ftr-299	3582	42	in	in	ADP
ftr-299	3582	43	determining	determine	VERB
ftr-299	3582	44	whether	whether	SCONJ
ftr-299	3582	45	the	the	DET
ftr-299	3582	46	conservation	conservation	NOUN
ftr-299	3582	47	easement	easement	NOUN
ftr-299	3582	48	is	be	AUX
ftr-299	3582	49	enforceable	enforceable	ADJ
ftr-299	3582	50	in	in	ADP
ftr-299	3582	51	perpetuity	perpetuity	NOUN
ftr-299	3582	52	.	.	PUNCT
ftr-299	3583	1	the	the	DET
ftr-299	3583	2	tax	tax	NOUN
ftr-299	3583	3	court	court	NOUN
ftr-299	3583	4	(	(	PUNCT
ftr-299	3583	5	judge	judge	NOUN
ftr-299	3583	6	haines	haine	NOUN
ftr-299	3583	7	)	)	PUNCT
ftr-299	3583	8	held	hold	VERB
ftr-299	3583	9	that	that	SCONJ
ftr-299	3583	10	the	the	DET
ftr-299	3583	11	so	so	ADV
ftr-299	3583	12	-	-	PUNCT
ftr-299	3583	13	remote	remote	ADJ
ftr-299	3583	14	-	-	PUNCT
ftr-299	3583	15	as	as	ADP
ftr-299	3583	16	-	-	PUNCT
ftr-299	3583	17	to	to	PART
ftr-299	3583	18	-	-	PUNCT
ftr-299	3583	19	be	be	AUX
ftr-299	3583	20	-	-	PUNCT
ftr-299	3583	21	negligible	negligible	ADJ
ftr-299	3583	22	standard	standard	NOUN
ftr-299	3583	23	of	of	ADP
ftr-299	3583	24	reg	reg	NOUN
ftr-299	3583	25	.	.	PUNCT
ftr-299	3584	1	§	§	PROPN
ftr-299	3584	2	1.170a-14(g)(3	1.170a-14(g)(3	NUM
ftr-299	3584	3	)	)	PUNCT
ftr-299	3584	4	does	do	AUX
ftr-299	3584	5	not	not	PART
ftr-299	3584	6	apply	apply	VERB
ftr-299	3584	7	to	to	PART
ftr-299	3584	8	determine	determine	VERB
ftr-299	3584	9	whether	whether	SCONJ
ftr-299	3584	10	the	the	DET
ftr-299	3584	11	requirements	requirement	NOUN
ftr-299	3584	12	of	of	ADP
ftr-299	3584	13	reg	reg	NOUN
ftr-299	3584	14	.	.	PUNCT
ftr-299	3585	1	§	§	PROPN
ftr-299	3585	2	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-299	3585	3	)	)	PUNCT
ftr-299	3585	4	,	,	PUNCT
ftr-299	3585	5	requiring	require	VERB
ftr-299	3585	6	subordination	subordination	NOUN
ftr-299	3585	7	of	of	ADP
ftr-299	3585	8	a	a	DET
ftr-299	3585	9	mortgage	mortgage	NOUN
ftr-299	3585	10	to	to	ADP
ftr-299	3585	11	the	the	DET
ftr-299	3585	12	conservation	conservation	NOUN
ftr-299	3585	13	easement	easement	NOUN
ftr-299	3585	14	,	,	PUNCT
ftr-299	3585	15	have	have	AUX
ftr-299	3585	16	been	be	AUX
ftr-299	3585	17	satisfied	satisfied	ADJ
ftr-299	3585	18	,	,	PUNCT
ftr-299	3585	19	citing	cite	VERB
ftr-299	3585	20	kaufman	kaufman	PROPN
ftr-299	3585	21	v.	v.	PROPN
ftr-299	3585	22	commissioner	commissioner	PROPN
ftr-299	3585	23	,	,	PUNCT
ftr-299	3585	24	136	136	NUM
ftr-299	3585	25	t.c	t.c	PROPN
ftr-299	3585	26	.	.	PROPN
ftr-299	3586	1	294	294	NUM
ftr-299	3586	2	(	(	PUNCT
ftr-299	3586	3	2011	2011	NUM
ftr-299	3586	4	)	)	PUNCT
ftr-299	3586	5	,	,	PUNCT
ftr-299	3586	6	kaufman	kaufman	PROPN
ftr-299	3586	7	v.	v.	PROPN
ftr-299	3586	8	commissioner	commissioner	PROPN
ftr-299	3586	9	,	,	PUNCT
ftr-299	3586	10	134	134	NUM
ftr-299	3586	11	t.c	t.c	NOUN
ftr-299	3586	12	.	.	PROPN
ftr-299	3586	13	182	182	NUM
ftr-299	3586	14	(	(	PUNCT
ftr-299	3586	15	2010	2010	NUM
ftr-299	3586	16	)	)	PUNCT
ftr-299	3586	17	,	,	PUNCT
ftr-299	3586	18	carpenter	carpenter	NOUN
ftr-299	3586	19	v.	v.	PROPN
ftr-299	3586	20	commissioner	commissioner	PROPN
ftr-299	3586	21	,	,	PUNCT
ftr-299	3586	22	t.c	t.c	PROPN
ftr-299	3586	23	.	.	PROPN
ftr-299	3586	24	memo	memo	NOUN
ftr-299	3586	25	.	.	PUNCT
ftr-299	3587	1	2012	2012	NUM
ftr-299	3587	2	-	-	SYM
ftr-299	3587	3	1	1	NUM
ftr-299	3587	4	,	,	PUNCT
ftr-299	3587	5	and	and	CCONJ
ftr-299	3587	6	distinguishing	distinguish	VERB
ftr-299	3587	7	simmons	simmon	NOUN
ftr-299	3587	8	v.	v.	ADP
ftr-299	3587	9	commissioner	commissioner	PROPN
ftr-299	3587	10	,	,	PUNCT
ftr-299	3587	11	t.c	t.c	PROPN
ftr-299	3587	12	.	.	PROPN
ftr-299	3587	13	memo	memo	NOUN
ftr-299	3587	14	.	.	PUNCT
ftr-299	3588	1	2009	2009	NUM
ftr-299	3588	2	-	-	SYM
ftr-299	3588	3	208	208	NUM
ftr-299	3588	4	,	,	PUNCT
ftr-299	3588	5	aff’d	aff’d	NUM
ftr-299	3588	6	,	,	PUNCT
ftr-299	3588	7	646	646	NUM
ftr-299	3588	8	f.3d	f.3d	NUM
ftr-299	3588	9	6	6	NUM
ftr-299	3588	10	(	(	PUNCT
ftr-299	3588	11	d.c	d.c	PROPN
ftr-299	3588	12	.	.	PROPN
ftr-299	3588	13	cir	cir	PROPN
ftr-299	3588	14	.	.	PROPN
ftr-299	3588	15	2011	2011	NUM
ftr-299	3588	16	)	)	PUNCT
ftr-299	3588	17	.	.	PUNCT
ftr-299	3589	1	thus	thus	ADV
ftr-299	3589	2	,	,	PUNCT
ftr-299	3589	3	the	the	DET
ftr-299	3589	4	taxpayer	taxpayer	NOUN
ftr-299	3589	5	did	do	AUX
ftr-299	3589	6	not	not	PART
ftr-299	3589	7	meet	meet	VERB
ftr-299	3589	8	the	the	DET
ftr-299	3589	9	requirements	requirement	NOUN
ftr-299	3589	10	of	of	ADP
ftr-299	3589	11	reg	reg	NOUN
ftr-299	3589	12	.	.	PUNCT
ftr-299	3590	1	§	§	PROPN
ftr-299	3590	2	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-299	3590	3	)	)	PUNCT
ftr-299	3590	4	,	,	PUNCT
ftr-299	3590	5	and	and	CCONJ
ftr-299	3590	6	the	the	DET
ftr-299	3590	7	deduction	deduction	NOUN
ftr-299	3590	8	was	be	AUX
ftr-299	3590	9	denied	deny	VERB
ftr-299	3590	10	.	.	PUNCT
ftr-299	3591	1	however	however	ADV
ftr-299	3591	2	,	,	PUNCT
ftr-299	3591	3	the	the	DET
ftr-299	3591	4	taxpayer	taxpayer	NOUN
ftr-299	3591	5	was	be	AUX
ftr-299	3591	6	not	not	PART
ftr-299	3591	7	liable	liable	ADJ
ftr-299	3591	8	for	for	ADP
ftr-299	3591	9	a	a	DET
ftr-299	3591	10	§	§	PROPN
ftr-299	3591	11	6662	6662	NUM
ftr-299	3591	12	accuracy	accuracy	NOUN
ftr-299	3591	13	related	relate	VERB
ftr-299	3591	14	penalty	penalty	NOUN
ftr-299	3591	15	.	.	PUNCT
ftr-299	3592	1	she	she	PRON
ftr-299	3592	2	“	"	PUNCT
ftr-299	3592	3	attempted	attempt	VERB
ftr-299	3592	4	to	to	PART
ftr-299	3592	5	comply	comply	VERB
ftr-299	3592	6	with	with	ADP
ftr-299	3592	7	the	the	DET
ftr-299	3592	8	requirements	requirement	NOUN
ftr-299	3592	9	for	for	ADP
ftr-299	3592	10	making	make	VERB
ftr-299	3592	11	a	a	DET
ftr-299	3592	12	charitable	charitable	ADJ
ftr-299	3592	13	contribution	contribution	NOUN
ftr-299	3592	14	of	of	ADP
ftr-299	3592	15	a	a	DET
ftr-299	3592	16	conservation	conservation	NOUN
ftr-299	3592	17	easement	easement	NOUN
ftr-299	3592	18	,	,	PUNCT
ftr-299	3592	19	”	"	PUNCT
ftr-299	3592	20	she	she	PRON
ftr-299	3592	21	hired	hire	VERB
ftr-299	3592	22	an	an	DET
ftr-299	3592	23	accountant	accountant	NOUN
ftr-299	3592	24	and	and	CCONJ
ftr-299	3592	25	an	an	DET
ftr-299	3592	26	appraiser	appraiser	NOUN
ftr-299	3592	27	,	,	PUNCT
ftr-299	3592	28	but	but	CCONJ
ftr-299	3592	29	she	she	PRON
ftr-299	3592	30	“	"	PUNCT
ftr-299	3592	31	inadvertently	inadvertently	ADV
ftr-299	3592	32	failed	fail	VERB
ftr-299	3592	33	to	to	PART
ftr-299	3592	34	obtain	obtain	VERB
ftr-299	3592	35	[	[	X
ftr-299	3592	36	]	]	X
ftr-299	3592	37	a	a	DET
ftr-299	3592	38	subordination	subordination	NOUN
ftr-299	3592	39	agreement	agreement	NOUN
ftr-299	3592	40	”	"	PUNCT
ftr-299	3592	41	and	and	CCONJ
ftr-299	3592	42	“	"	PUNCT
ftr-299	3592	43	upon	upon	SCONJ
ftr-299	3592	44	being	be	AUX
ftr-299	3592	45	made	make	VERB
ftr-299	3592	46	aware	aware	ADJ
ftr-299	3592	47	of	of	ADP
ftr-299	3592	48	the	the	DET
ftr-299	3592	49	need	need	NOUN
ftr-299	3592	50	for	for	ADP
ftr-299	3592	51	a	a	DET
ftr-299	3592	52	subordination	subordination	NOUN
ftr-299	3592	53	agreement	agreement	NOUN
ftr-299	3592	54	she	she	PRON
ftr-299	3592	55	promptly	promptly	ADV
ftr-299	3592	56	obtained	obtain	VERB
ftr-299	3592	57	one	one	NUM
ftr-299	3592	58	.	.	PUNCT
ftr-299	3592	59	”	"	PUNCT
ftr-299	3593	1	she	she	PRON
ftr-299	3593	2	acted	act	VERB
ftr-299	3593	3	with	with	ADP
ftr-299	3593	4	reasonable	reasonable	ADJ
ftr-299	3593	5	cause	cause	NOUN
ftr-299	3593	6	and	and	CCONJ
ftr-299	3593	7	in	in	ADP
ftr-299	3593	8	good	good	ADJ
ftr-299	3593	9	faith	faith	NOUN
ftr-299	3593	10	.	.	PUNCT
ftr-299	3594	1	a.	a.	NOUN
ftr-299	3594	2	and	and	CCONJ
ftr-299	3594	3	the	the	DET
ftr-299	3594	4	subsequent	subsequent	ADJ
ftr-299	3594	5	first	first	ADJ
ftr-299	3594	6	circuit	circuit	NOUN
ftr-299	3594	7	decision	decision	NOUN
ftr-299	3594	8	in	in	ADP
ftr-299	3594	9	kaufman	kaufman	PROPN
ftr-299	3594	10	does	do	AUX
ftr-299	3594	11	n’t	not	PART
ftr-299	3594	12	change	change	VERB
ftr-299	3594	13	the	the	DET
ftr-299	3594	14	result	result	NOUN
ftr-299	3594	15	.	.	PUNCT
ftr-299	3595	1	mitchell	mitchell	PROPN
ftr-299	3595	2	v.	v.	PROPN
ftr-299	3595	3	commissioner	commissioner	PROPN
ftr-299	3595	4	,	,	PUNCT
ftr-299	3595	5	t.c	t.c	PROPN
ftr-299	3595	6	.	.	PROPN
ftr-299	3595	7	memo	memo	NOUN
ftr-299	3595	8	.	.	PUNCT
ftr-299	3596	1	2013	2013	NUM
ftr-299	3596	2	-	-	SYM
ftr-299	3596	3	204	204	NUM
ftr-299	3596	4	(	(	PUNCT
ftr-299	3596	5	8/29/13	8/29/13	NUM
ftr-299	3596	6	)	)	PUNCT
ftr-299	3596	7	.	.	PUNCT
ftr-299	3597	1	in	in	ADP
ftr-299	3597	2	a	a	DET
ftr-299	3597	3	supplemental	supplemental	ADJ
ftr-299	3597	4	memorandum	memorandum	NOUN
ftr-299	3597	5	opinion	opinion	NOUN
ftr-299	3597	6	,	,	PUNCT
ftr-299	3597	7	the	the	DET
ftr-299	3597	8	2014	2014	NUM
ftr-299	3597	9	]	]	PUNCT
ftr-299	3597	10	recent	recent	ADJ
ftr-299	3597	11	developments	development	NOUN
ftr-299	3597	12	in	in	ADP
ftr-299	3597	13	federal	federal	ADJ
ftr-299	3597	14	income	income	NOUN
ftr-299	3597	15	taxation	taxation	NOUN
ftr-299	3597	16	399	399	NUM
ftr-299	3597	17	tax	tax	NOUN
ftr-299	3597	18	court	court	NOUN
ftr-299	3597	19	(	(	PUNCT
ftr-299	3597	20	judge	judge	NOUN
ftr-299	3597	21	haines	haine	NOUN
ftr-299	3597	22	)	)	PUNCT
ftr-299	3597	23	denied	deny	VERB
ftr-299	3597	24	the	the	DET
ftr-299	3597	25	taxpayer	taxpayer	NOUN
ftr-299	3597	26	’s	’s	PART
ftr-299	3597	27	motion	motion	NOUN
ftr-299	3597	28	for	for	ADP
ftr-299	3597	29	reconsideration	reconsideration	NOUN
ftr-299	3597	30	.	.	PUNCT
ftr-299	3598	1	the	the	DET
ftr-299	3598	2	taxpayer	taxpayer	NOUN
ftr-299	3598	3	argued	argue	VERB
ftr-299	3598	4	that	that	SCONJ
ftr-299	3598	5	the	the	DET
ftr-299	3598	6	tax	tax	NOUN
ftr-299	3598	7	court	court	NOUN
ftr-299	3598	8	erred	err	VERB
ftr-299	3598	9	in	in	ADP
ftr-299	3598	10	relying	rely	VERB
ftr-299	3598	11	on	on	ADP
ftr-299	3598	12	kaufman	kaufman	PROPN
ftr-299	3598	13	v.	v.	PROPN
ftr-299	3598	14	commissioner	commissioner	PROPN
ftr-299	3598	15	,	,	PUNCT
ftr-299	3598	16	136	136	NUM
ftr-299	3598	17	t.c	t.c	PROPN
ftr-299	3598	18	.	.	PROPN
ftr-299	3599	1	294	294	NUM
ftr-299	3599	2	(	(	PUNCT
ftr-299	3599	3	2011	2011	NUM
ftr-299	3599	4	)	)	PUNCT
ftr-299	3599	5	(	(	PUNCT
ftr-299	3599	6	kaufman	kaufman	PROPN
ftr-299	3599	7	ii	ii	PROPN
ftr-299	3599	8	)	)	PUNCT
ftr-299	3599	9	,	,	PUNCT
ftr-299	3599	10	which	which	PRON
ftr-299	3599	11	was	be	AUX
ftr-299	3599	12	affirmed	affirm	VERB
ftr-299	3599	13	in	in	ADP
ftr-299	3599	14	part	part	NOUN
ftr-299	3599	15	,	,	PUNCT
ftr-299	3599	16	vacated	vacate	VERB
ftr-299	3599	17	in	in	ADP
ftr-299	3599	18	part	part	NOUN
ftr-299	3599	19	,	,	PUNCT
ftr-299	3599	20	and	and	CCONJ
ftr-299	3599	21	remanded	remand	VERB
ftr-299	3599	22	in	in	ADP
ftr-299	3599	23	part	part	NOUN
ftr-299	3599	24	by	by	ADP
ftr-299	3599	25	the	the	DET
ftr-299	3599	26	first	first	ADJ
ftr-299	3599	27	circuit	circuit	NOUN
ftr-299	3599	28	in	in	ADP
ftr-299	3599	29	kaufman	kaufman	PROPN
ftr-299	3599	30	v.	v.	PROPN
ftr-299	3599	31	shulman	shulman	PROPN
ftr-299	3599	32	,	,	PUNCT
ftr-299	3599	33	687	687	NUM
ftr-299	3599	34	f.3d	f.3d	NUM
ftr-299	3599	35	21	21	NUM
ftr-299	3599	36	(	(	PUNCT
ftr-299	3599	37	1st	1st	ADJ
ftr-299	3599	38	cir	cir	NOUN
ftr-299	3599	39	.	.	PROPN
ftr-299	3599	40	2012	2012	NUM
ftr-299	3599	41	)	)	PUNCT
ftr-299	3600	1	(	(	PUNCT
ftr-299	3600	2	kaufman	kaufman	PROPN
ftr-299	3600	3	iii	iii	PROPN
ftr-299	3600	4	)	)	PUNCT
ftr-299	3600	5	,	,	PUNCT
ftr-299	3600	6	because	because	SCONJ
ftr-299	3600	7	kaufman	kaufman	PROPN
ftr-299	3600	8	iii	iii	PROPN
ftr-299	3600	9	was	be	AUX
ftr-299	3600	10	an	an	DET
ftr-299	3600	11	intervening	intervene	VERB
ftr-299	3600	12	change	change	NOUN
ftr-299	3600	13	in	in	ADP
ftr-299	3600	14	the	the	DET
ftr-299	3600	15	law	law	NOUN
ftr-299	3600	16	.	.	PUNCT
ftr-299	3601	1	in	in	ADP
ftr-299	3601	2	rejecting	reject	VERB
ftr-299	3601	3	the	the	DET
ftr-299	3601	4	taxpayer	taxpayer	NOUN
ftr-299	3601	5	’s	’s	PART
ftr-299	3601	6	argument	argument	NOUN
ftr-299	3601	7	judge	judge	NOUN
ftr-299	3601	8	haines	haine	NOUN
ftr-299	3601	9	concluded	conclude	VERB
ftr-299	3601	10	that	that	SCONJ
ftr-299	3601	11	kaufman	kaufman	PROPN
ftr-299	3601	12	iii	iii	PROPN
ftr-299	3601	13	addressed	address	VERB
ftr-299	3601	14	different	different	ADJ
ftr-299	3601	15	issues	issue	NOUN
ftr-299	3601	16	from	from	ADP
ftr-299	3601	17	mitchell	mitchell	PROPN
ftr-299	3601	18	.	.	PUNCT
ftr-299	3602	1	kaufman	kaufman	PROPN
ftr-299	3602	2	iii	iii	PROPN
ftr-299	3602	3	addressed	address	VERB
ftr-299	3602	4	the	the	DET
ftr-299	3602	5	proper	proper	ADJ
ftr-299	3602	6	interpretation	interpretation	NOUN
ftr-299	3602	7	of	of	ADP
ftr-299	3602	8	the	the	DET
ftr-299	3602	9	proceeds	proceed	NOUN
ftr-299	3602	10	requirement	requirement	NOUN
ftr-299	3602	11	in	in	ADP
ftr-299	3602	12	reg	reg	NOUN
ftr-299	3602	13	.	.	PUNCT
ftr-299	3603	1	§	§	PROPN
ftr-299	3603	2	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-299	3603	3	)	)	PUNCT
ftr-299	3603	4	,	,	PUNCT
ftr-299	3603	5	in	in	ADP
ftr-299	3603	6	particular	particular	ADJ
ftr-299	3603	7	,	,	PUNCT
ftr-299	3603	8	the	the	DET
ftr-299	3603	9	breadth	breadth	NOUN
ftr-299	3603	10	of	of	ADP
ftr-299	3603	11	the	the	DET
ftr-299	3603	12	donee	donee	NOUN
ftr-299	3603	13	organization	organization	NOUN
ftr-299	3603	14	’s	’s	PART
ftr-299	3603	15	entitlement	entitlement	NOUN
ftr-299	3603	16	to	to	PART
ftr-299	3603	17	proceeds	proceeds	VERB
ftr-299	3603	18	from	from	ADP
ftr-299	3603	19	the	the	DET
ftr-299	3603	20	sale	sale	NOUN
ftr-299	3603	21	,	,	PUNCT
ftr-299	3603	22	exchange	exchange	NOUN
ftr-299	3603	23	,	,	PUNCT
ftr-299	3603	24	or	or	CCONJ
ftr-299	3603	25	involuntary	involuntary	ADJ
ftr-299	3603	26	conversion	conversion	NOUN
ftr-299	3603	27	of	of	ADP
ftr-299	3603	28	property	property	NOUN
ftr-299	3603	29	following	follow	VERB
ftr-299	3603	30	the	the	DET
ftr-299	3603	31	judicial	judicial	ADJ
ftr-299	3603	32	extinguishment	extinguishment	NOUN
ftr-299	3603	33	of	of	ADP
ftr-299	3603	34	a	a	DET
ftr-299	3603	35	perpetual	perpetual	ADJ
ftr-299	3603	36	conservation	conservation	NOUN
ftr-299	3603	37	restriction	restriction	NOUN
ftr-299	3603	38	burdening	burden	VERB
ftr-299	3603	39	the	the	DET
ftr-299	3603	40	property	property	NOUN
ftr-299	3603	41	.	.	PUNCT
ftr-299	3604	1	but	but	CCONJ
ftr-299	3604	2	kaufman	kaufman	PROPN
ftr-299	3604	3	iii	iii	PROPN
ftr-299	3604	4	did	do	AUX
ftr-299	3604	5	not	not	PART
ftr-299	3604	6	state	state	VERB
ftr-299	3604	7	a	a	DET
ftr-299	3604	8	general	general	ADJ
ftr-299	3604	9	rule	rule	NOUN
ftr-299	3604	10	that	that	SCONJ
ftr-299	3604	11	protecting	protect	VERB
ftr-299	3604	12	the	the	DET
ftr-299	3604	13	proceeds	proceed	NOUN
ftr-299	3604	14	from	from	ADP
ftr-299	3604	15	an	an	DET
ftr-299	3604	16	extinguishment	extinguishment	NOUN
ftr-299	3604	17	of	of	ADP
ftr-299	3604	18	a	a	DET
ftr-299	3604	19	conservation	conservation	NOUN
ftr-299	3604	20	easement	easement	NOUN
ftr-299	3604	21	would	would	AUX
ftr-299	3604	22	satisfy	satisfy	VERB
ftr-299	3604	23	the	the	DET
ftr-299	3604	24	in	in	ADP
ftr-299	3604	25	-	-	PUNCT
ftr-299	3604	26	perpetuity	perpetuity	NOUN
ftr-299	3604	27	requirements	requirement	NOUN
ftr-299	3604	28	of	of	ADP
ftr-299	3604	29	reg	reg	NOUN
ftr-299	3604	30	.	.	PUNCT
ftr-299	3605	1	§	§	PROPN
ftr-299	3605	2	1.170a-14(g	1.170a-14(g	NUM
ftr-299	3605	3	)	)	PUNCT
ftr-299	3605	4	,	,	PUNCT
ftr-299	3605	5	which	which	PRON
ftr-299	3605	6	was	be	AUX
ftr-299	3605	7	the	the	DET
ftr-299	3605	8	basis	basis	NOUN
ftr-299	3605	9	on	on	ADP
ftr-299	3605	10	which	which	PRON
ftr-299	3605	11	mitchell	mitchell	NOUN
ftr-299	3605	12	was	be	AUX
ftr-299	3605	13	decided	decide	VERB
ftr-299	3605	14	.	.	PUNCT
ftr-299	3606	1	b.	b.	VERB
ftr-299	3607	1	the	the	DET
ftr-299	3607	2	tax	tax	NOUN
ftr-299	3607	3	court	court	NOUN
ftr-299	3607	4	sticks	stick	NOUN
ftr-299	3607	5	by	by	ADP
ftr-299	3607	6	its	its	PRON
ftr-299	3607	7	guns	gun	NOUN
ftr-299	3607	8	on	on	ADP
ftr-299	3607	9	the	the	DET
ftr-299	3607	10	mortgaged	mortgaged	ADJ
ftr-299	3607	11	property	property	NOUN
ftr-299	3607	12	conservation	conservation	NOUN
ftr-299	3607	13	easement	easement	NOUN
ftr-299	3607	14	issue	issue	NOUN
ftr-299	3607	15	.	.	PUNCT
ftr-299	3608	1	minnick	minnick	PROPN
ftr-299	3608	2	v.	v.	PROPN
ftr-299	3608	3	commissioner	commissioner	PROPN
ftr-299	3608	4	,	,	PUNCT
ftr-299	3608	5	t.c	t.c	PROPN
ftr-299	3608	6	.	.	PROPN
ftr-299	3608	7	memo	memo	NOUN
ftr-299	3608	8	.	.	PUNCT
ftr-299	3609	1	2012	2012	NUM
ftr-299	3609	2	-	-	SYM
ftr-299	3609	3	345	345	NUM
ftr-299	3609	4	(	(	PUNCT
ftr-299	3609	5	12/17/12	12/17/12	PROPN
ftr-299	3609	6	)	)	PUNCT
ftr-299	3609	7	.	.	PUNCT
ftr-299	3610	1	once	once	ADV
ftr-299	3610	2	again	again	ADV
ftr-299	3610	3	,	,	PUNCT
ftr-299	3610	4	the	the	DET
ftr-299	3610	5	tax	tax	NOUN
ftr-299	3610	6	court	court	NOUN
ftr-299	3610	7	(	(	PUNCT
ftr-299	3610	8	judge	judge	PROPN
ftr-299	3610	9	morrison	morrison	PROPN
ftr-299	3610	10	)	)	PUNCT
ftr-299	3610	11	held	hold	VERB
ftr-299	3610	12	that	that	SCONJ
ftr-299	3610	13	pursuant	pursuant	NOUN
ftr-299	3610	14	to	to	ADP
ftr-299	3610	15	reg	reg	NOUN
ftr-299	3610	16	.	.	PUNCT
ftr-299	3611	1	§	§	PROPN
ftr-299	3611	2	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-299	3611	3	)	)	PUNCT
ftr-299	3611	4	,	,	PUNCT
ftr-299	3611	5	no	no	DET
ftr-299	3611	6	charitable	charitable	ADJ
ftr-299	3611	7	contribution	contribution	NOUN
ftr-299	3611	8	deduction	deduction	NOUN
ftr-299	3611	9	is	be	AUX
ftr-299	3611	10	allowable	allowable	ADJ
ftr-299	3611	11	for	for	ADP
ftr-299	3611	12	the	the	DET
ftr-299	3611	13	donation	donation	NOUN
ftr-299	3611	14	of	of	ADP
ftr-299	3611	15	a	a	DET
ftr-299	3611	16	conservation	conservation	NOUN
ftr-299	3611	17	easement	easement	NOUN
ftr-299	3611	18	where	where	SCONJ
ftr-299	3611	19	a	a	DET
ftr-299	3611	20	mortgage	mortgage	NOUN
ftr-299	3611	21	encumbering	encumber	VERB
ftr-299	3611	22	the	the	DET
ftr-299	3611	23	property	property	NOUN
ftr-299	3611	24	has	have	AUX
ftr-299	3611	25	not	not	PART
ftr-299	3611	26	been	be	AUX
ftr-299	3611	27	subordinated	subordinate	VERB
ftr-299	3611	28	to	to	ADP
ftr-299	3611	29	the	the	DET
ftr-299	3611	30	interest	interest	NOUN
ftr-299	3611	31	of	of	ADP
ftr-299	3611	32	the	the	DET
ftr-299	3611	33	donee	donee	NOUN
ftr-299	3611	34	of	of	ADP
ftr-299	3611	35	the	the	DET
ftr-299	3611	36	easement	easement	NOUN
ftr-299	3611	37	.	.	PUNCT
ftr-299	3612	1	the	the	DET
ftr-299	3612	2	court	court	NOUN
ftr-299	3612	3	emphasized	emphasize	VERB
ftr-299	3612	4	its	its	PRON
ftr-299	3612	5	holding	holding	NOUN
ftr-299	3612	6	in	in	ADP
ftr-299	3612	7	mitchell	mitchell	PROPN
ftr-299	3612	8	v	v	PROPN
ftr-299	3612	9	commissioner	commissioner	NOUN
ftr-299	3612	10	,	,	PUNCT
ftr-299	3612	11	138	138	NUM
ftr-299	3612	12	t.c	t.c	PROPN
ftr-299	3612	13	.	.	PROPN
ftr-299	3612	14	324	324	NUM
ftr-299	3612	15	(	(	PUNCT
ftr-299	3612	16	4/3/12	4/3/12	NUM
ftr-299	3612	17	)	)	PUNCT
ftr-299	3612	18	,	,	PUNCT
ftr-299	3612	19	that	that	SCONJ
ftr-299	3612	20	the	the	DET
ftr-299	3612	21	unlikelihood	unlikelihood	NOUN
ftr-299	3612	22	of	of	ADP
ftr-299	3612	23	default	default	NOUN
ftr-299	3612	24	is	be	AUX
ftr-299	3612	25	irrelevant	irrelevant	ADJ
ftr-299	3612	26	.	.	PUNCT
ftr-299	3613	1	4	4	X
ftr-299	3613	2	.	.	X
ftr-299	3613	3	no	no	DET
ftr-299	3613	4	“	"	PUNCT
ftr-299	3613	5	take	take	VERB
ftr-299	3613	6	backs	back	NOUN
ftr-299	3613	7	”	"	PUNCT
ftr-299	3613	8	allowed	allow	VERB
ftr-299	3613	9	if	if	SCONJ
ftr-299	3613	10	you	you	PRON
ftr-299	3613	11	want	want	VERB
ftr-299	3613	12	an	an	DET
ftr-299	3613	13	allowable	allowable	ADJ
ftr-299	3613	14	charitable	charitable	ADJ
ftr-299	3613	15	contribution	contribution	NOUN
ftr-299	3613	16	.	.	PUNCT
ftr-299	3614	1	graev	graev	PROPN
ftr-299	3614	2	v.	v.	PROPN
ftr-299	3614	3	commissioner	commissioner	PROPN
ftr-299	3614	4	,	,	PUNCT
ftr-299	3614	5	140	140	NUM
ftr-299	3614	6	t.c	t.c	PROPN
ftr-299	3614	7	.	.	PUNCT
ftr-299	3615	1	no	no	INTJ
ftr-299	3615	2	.	.	NOUN
ftr-299	3615	3	17	17	NUM
ftr-299	3615	4	(	(	PUNCT
ftr-299	3615	5	6/24/13	6/24/13	NUM
ftr-299	3615	6	)	)	PUNCT
ftr-299	3615	7	.	.	PUNCT
ftr-299	3616	1	the	the	DET
ftr-299	3616	2	taxpayers	taxpayer	NOUN
ftr-299	3616	3	contributed	contribute	VERB
ftr-299	3616	4	a	a	DET
ftr-299	3616	5	facade	facade	NOUN
ftr-299	3616	6	conservation	conservation	NOUN
ftr-299	3616	7	easement	easement	NOUN
ftr-299	3616	8	on	on	ADP
ftr-299	3616	9	property	property	NOUN
ftr-299	3616	10	to	to	ADP
ftr-299	3616	11	the	the	DET
ftr-299	3616	12	national	national	ADJ
ftr-299	3616	13	architectural	architectural	PROPN
ftr-299	3616	14	trust	trust	PROPN
ftr-299	3616	15	(	(	PUNCT
ftr-299	3616	16	nat	nat	PROPN
ftr-299	3616	17	)	)	PUNCT
ftr-299	3616	18	,	,	PUNCT
ftr-299	3616	19	a	a	DET
ftr-299	3616	20	qualified	qualified	ADJ
ftr-299	3616	21	charitable	charitable	ADJ
ftr-299	3616	22	organization	organization	NOUN
ftr-299	3616	23	,	,	PUNCT
ftr-299	3616	24	along	along	ADP
ftr-299	3616	25	with	with	ADP
ftr-299	3616	26	a	a	DET
ftr-299	3616	27	cash	cash	NOUN
ftr-299	3616	28	contribution	contribution	NOUN
ftr-299	3616	29	.	.	PUNCT
ftr-299	3617	1	the	the	DET
ftr-299	3617	2	conservation	conservation	NOUN
ftr-299	3617	3	deed	deed	NOUN
ftr-299	3617	4	stated	state	VERB
ftr-299	3617	5	that	that	SCONJ
ftr-299	3617	6	“	"	PUNCT
ftr-299	3617	7	nothing	nothing	PRON
ftr-299	3617	8	herein	herein	NOUN
ftr-299	3617	9	contained	contain	VERB
ftr-299	3617	10	shall	shall	AUX
ftr-299	3617	11	be	be	AUX
ftr-299	3617	12	constructed	construct	VERB
ftr-299	3617	13	to	to	PART
ftr-299	3617	14	limit	limit	VERB
ftr-299	3617	15	the	the	DET
ftr-299	3617	16	grantee	grantee	NOUN
ftr-299	3617	17	’s	’	VERB
ftr-299	3617	18	right	right	NOUN
ftr-299	3617	19	to	to	PART
ftr-299	3617	20	give	give	VERB
ftr-299	3617	21	its	its	PRON
ftr-299	3617	22	consent	consent	NOUN
ftr-299	3617	23	(	(	PUNCT
ftr-299	3617	24	e.g.	e.g.	ADV
ftr-299	3617	25	,	,	PUNCT
ftr-299	3617	26	to	to	PART
ftr-299	3617	27	changes	change	NOUN
ftr-299	3617	28	in	in	ADP
ftr-299	3617	29	a	a	DET
ftr-299	3617	30	protected	protect	VERB
ftr-299	3617	31	facade(s	facade(s	NOUN
ftr-299	3617	32	)	)	PUNCT
ftr-299	3617	33	)	)	PUNCT
ftr-299	3617	34	or	or	CCONJ
ftr-299	3617	35	to	to	PART
ftr-299	3617	36	abandon	abandon	VERB
ftr-299	3617	37	some	some	PRON
ftr-299	3617	38	or	or	CCONJ
ftr-299	3617	39	all	all	PRON
ftr-299	3617	40	of	of	ADP
ftr-299	3617	41	its	its	PRON
ftr-299	3617	42	rights	right	NOUN
ftr-299	3617	43	hereunder	hereunder	NOUN
ftr-299	3617	44	”	"	PUNCT
ftr-299	3618	1	[	[	X
ftr-299	3618	2	emphasis	emphasis	NOUN
ftr-299	3618	3	added	add	VERB
ftr-299	3618	4	by	by	ADP
ftr-299	3618	5	the	the	DET
ftr-299	3618	6	court	court	NOUN
ftr-299	3618	7	]	]	PUNCT
ftr-299	3618	8	,	,	PUNCT
ftr-299	3618	9	and	and	CCONJ
ftr-299	3618	10	nat	nat	PROPN
ftr-299	3618	11	gave	give	VERB
ftr-299	3618	12	the	the	DET
ftr-299	3618	13	taxpayers	taxpayer	NOUN
ftr-299	3618	14	a	a	DET
ftr-299	3618	15	letter	letter	NOUN
ftr-299	3618	16	stating	state	VERB
ftr-299	3618	17	:	:	PUNCT
ftr-299	3618	18	“	"	PUNCT
ftr-299	3618	19	in	in	ADP
ftr-299	3618	20	the	the	DET
ftr-299	3618	21	event	event	NOUN
ftr-299	3618	22	the	the	DET
ftr-299	3618	23	irs	irs	PROPN
ftr-299	3618	24	disallows	disallow	VERB
ftr-299	3618	25	the	the	DET
ftr-299	3618	26	tax	tax	NOUN
ftr-299	3618	27	deductions	deduction	NOUN
ftr-299	3618	28	in	in	ADP
ftr-299	3618	29	their	their	PRON
ftr-299	3618	30	entirety	entirety	NOUN
ftr-299	3618	31	,	,	PUNCT
ftr-299	3618	32	we	we	PRON
ftr-299	3618	33	will	will	AUX
ftr-299	3618	34	promptly	promptly	ADV
ftr-299	3618	35	refund	refund	VERB
ftr-299	3618	36	your	your	PRON
ftr-299	3618	37	entire	entire	ADJ
ftr-299	3618	38	cash	cash	NOUN
ftr-299	3618	39	endowment	endowment	NOUN
ftr-299	3618	40	contribution	contribution	NOUN
ftr-299	3618	41	and	and	CCONJ
ftr-299	3618	42	join	join	VERB
ftr-299	3618	43	with	with	ADP
ftr-299	3618	44	you	you	PRON
ftr-299	3618	45	to	to	PART
ftr-299	3618	46	immediately	immediately	ADV
ftr-299	3618	47	remove	remove	VERB
ftr-299	3618	48	the	the	DET
ftr-299	3618	49	facade	facade	NOUN
ftr-299	3618	50	conservation	conservation	NOUN
ftr-299	3618	51	easement	easement	NOUN
ftr-299	3618	52	from	from	ADP
ftr-299	3618	53	the	the	DET
ftr-299	3618	54	property	property	NOUN
ftr-299	3618	55	’s	’s	PART
ftr-299	3618	56	title	title	NOUN
ftr-299	3618	57	.	.	PUNCT
ftr-299	3618	58	”	"	PUNCT
ftr-299	3619	1	prior	prior	ADV
ftr-299	3619	2	to	to	ADP
ftr-299	3619	3	the	the	DET
ftr-299	3619	4	taxpayers	taxpayer	NOUN
ftr-299	3619	5	making	make	VERB
ftr-299	3619	6	the	the	DET
ftr-299	3619	7	donation	donation	NOUN
ftr-299	3619	8	,	,	PUNCT
ftr-299	3619	9	their	their	PRON
ftr-299	3619	10	accountants	accountant	NOUN
ftr-299	3619	11	had	have	AUX
ftr-299	3619	12	advised	advise	VERB
ftr-299	3619	13	them	they	PRON
ftr-299	3619	14	that	that	SCONJ
ftr-299	3619	15	in	in	ADP
ftr-299	3619	16	notice	notice	NOUN
ftr-299	3619	17	2004	2004	NUM
ftr-299	3619	18	-	-	SYM
ftr-299	3619	19	41	41	NUM
ftr-299	3619	20	,	,	PUNCT
ftr-299	3619	21	2004	2004	NUM
ftr-299	3619	22	-	-	SYM
ftr-299	3619	23	2	2	NUM
ftr-299	3619	24	c.b	c.b	PROPN
ftr-299	3619	25	.	.	PROPN
ftr-299	3619	26	31	31	NUM
ftr-299	3619	27	,	,	PUNCT
ftr-299	3619	28	the	the	DET
ftr-299	3619	29	irs	irs	PROPN
ftr-299	3619	30	had	have	AUX
ftr-299	3619	31	announced	announce	VERB
ftr-299	3619	32	increased	increased	ADJ
ftr-299	3619	33	scrutiny	scrutiny	NOUN
ftr-299	3619	34	of	of	ADP
ftr-299	3619	35	deductions	deduction	NOUN
ftr-299	3619	36	for	for	ADP
ftr-299	3619	37	conservation	conservation	NOUN
ftr-299	3619	38	easement	easement	NOUN
ftr-299	3619	39	donations	donation	NOUN
ftr-299	3619	40	,	,	PUNCT
ftr-299	3619	41	and	and	CCONJ
ftr-299	3619	42	the	the	DET
ftr-299	3619	43	taxpayers	taxpayer	NOUN
ftr-299	3619	44	asked	ask	VERB
ftr-299	3619	45	for	for	ADP
ftr-299	3619	46	and	and	CCONJ
ftr-299	3619	47	received	receive	VERB
ftr-299	3619	48	from	from	ADP
ftr-299	3619	49	nat	nat	NOUN
ftr-299	3619	50	assurance	assurance	NOUN
ftr-299	3619	51	that	that	PRON
ftr-299	3619	52	their	their	PRON
ftr-299	3619	53	donation	donation	NOUN
ftr-299	3619	54	would	would	AUX
ftr-299	3619	55	be	be	AUX
ftr-299	3619	56	deductible	deductible	ADJ
ftr-299	3619	57	.	.	PUNCT
ftr-299	3620	1	however	however	ADV
ftr-299	3620	2	,	,	PUNCT
ftr-299	3620	3	the	the	DET
ftr-299	3620	4	year	year	NOUN
ftr-299	3620	5	after	after	SCONJ
ftr-299	3620	6	the	the	DET
ftr-299	3620	7	donation	donation	NOUN
ftr-299	3620	8	was	be	AUX
ftr-299	3620	9	made	make	VERB
ftr-299	3620	10	nat	nat	PROPN
ftr-299	3620	11	sent	send	VERB
ftr-299	3620	12	the	the	DET
ftr-299	3620	13	taxpayers	taxpayer	NOUN
ftr-299	3620	14	a	a	DET
ftr-299	3620	15	400	400	NUM
ftr-299	3620	16	florida	florida	PROPN
ftr-299	3620	17	tax	tax	NOUN
ftr-299	3620	18	review	review	NOUN
ftr-299	3621	1	[	[	X
ftr-299	3621	2	vol	vol	NOUN
ftr-299	3621	3	.	.	PUNCT
ftr-299	3622	1	15:5	15:5	NUM
ftr-299	3622	2	letter	letter	NOUN
ftr-299	3622	3	,	,	PUNCT
ftr-299	3622	4	which	which	PRON
ftr-299	3622	5	they	they	PRON
ftr-299	3622	6	had	have	AUX
ftr-299	3622	7	taken	take	VERB
ftr-299	3622	8	deliberate	deliberate	ADJ
ftr-299	3622	9	steps	step	NOUN
ftr-299	3622	10	to	to	PART
ftr-299	3622	11	obtain	obtain	VERB
ftr-299	3622	12	,	,	PUNCT
ftr-299	3622	13	stating	state	VERB
ftr-299	3622	14	that	that	SCONJ
ftr-299	3622	15	“	"	PUNCT
ftr-299	3622	16	[	[	X
ftr-299	3622	17	i]t	i]t	NOUN
ftr-299	3622	18	has	have	AUX
ftr-299	3622	19	recently	recently	ADV
ftr-299	3622	20	been	be	AUX
ftr-299	3622	21	brought	bring	VERB
ftr-299	3622	22	to	to	ADP
ftr-299	3622	23	our	our	PRON
ftr-299	3622	24	attention	attention	NOUN
ftr-299	3622	25	by	by	ADP
ftr-299	3622	26	our	our	PRON
ftr-299	3622	27	attorney	attorney	NOUN
ftr-299	3622	28	that	that	SCONJ
ftr-299	3622	29	this	this	DET
ftr-299	3622	30	offer	offer	NOUN
ftr-299	3622	31	of	of	ADP
ftr-299	3622	32	a	a	DET
ftr-299	3622	33	refund	refund	NOUN
ftr-299	3622	34	may	may	AUX
ftr-299	3622	35	adversely	adversely	ADV
ftr-299	3622	36	affect	affect	VERB
ftr-299	3622	37	the	the	DET
ftr-299	3622	38	deductibility	deductibility	NOUN
ftr-299	3622	39	of	of	ADP
ftr-299	3622	40	the	the	DET
ftr-299	3622	41	cash	cash	NOUN
ftr-299	3622	42	contribution	contribution	NOUN
ftr-299	3622	43	as	as	ADP
ftr-299	3622	44	a	a	DET
ftr-299	3622	45	charitable	charitable	ADJ
ftr-299	3622	46	gift	gift	NOUN
ftr-299	3622	47	.	.	PUNCT
ftr-299	3622	48	”	"	PUNCT
ftr-299	3623	1	subsequently	subsequently	ADV
ftr-299	3623	2	,	,	PUNCT
ftr-299	3623	3	the	the	DET
ftr-299	3623	4	irs	irs	PROPN
ftr-299	3623	5	disallowed	disallow	VERB
ftr-299	3623	6	the	the	DET
ftr-299	3623	7	deductions	deduction	NOUN
ftr-299	3623	8	of	of	ADP
ftr-299	3623	9	the	the	DET
ftr-299	3623	10	facade	facade	NOUN
ftr-299	3623	11	easement	easement	NOUN
ftr-299	3623	12	and	and	CCONJ
ftr-299	3623	13	the	the	DET
ftr-299	3623	14	cash	cash	NOUN
ftr-299	3623	15	as	as	ADP
ftr-299	3623	16	conditional	conditional	ADJ
ftr-299	3623	17	gifts	gift	NOUN
ftr-299	3623	18	,	,	PUNCT
ftr-299	3623	19	and	and	CCONJ
ftr-299	3623	20	the	the	DET
ftr-299	3623	21	tax	tax	NOUN
ftr-299	3623	22	court	court	NOUN
ftr-299	3623	23	(	(	PUNCT
ftr-299	3623	24	judge	judge	PROPN
ftr-299	3623	25	gustafson	gustafson	PROPN
ftr-299	3623	26	)	)	PUNCT
ftr-299	3623	27	upheld	uphold	VERB
ftr-299	3623	28	the	the	DET
ftr-299	3623	29	disallowance	disallowance	NOUN
ftr-299	3623	30	of	of	ADP
ftr-299	3623	31	the	the	DET
ftr-299	3623	32	deductions	deduction	NOUN
ftr-299	3623	33	.	.	PUNCT
ftr-299	3624	1	under	under	ADP
ftr-299	3624	2	reg	reg	NOUN
ftr-299	3624	3	.	.	PUNCT
ftr-299	3625	1	§	§	PROPN
ftr-299	3625	2	1.170a1(e	1.170a1(e	NOUN
ftr-299	3625	3	)	)	PUNCT
ftr-299	3625	4	,	,	PUNCT
ftr-299	3625	5	a	a	DET
ftr-299	3625	6	contribution	contribution	NOUN
ftr-299	3625	7	that	that	PRON
ftr-299	3625	8	might	might	AUX
ftr-299	3625	9	be	be	AUX
ftr-299	3625	10	defeated	defeat	VERB
ftr-299	3625	11	by	by	ADP
ftr-299	3625	12	a	a	DET
ftr-299	3625	13	subsequent	subsequent	ADJ
ftr-299	3625	14	event	event	NOUN
ftr-299	3625	15	will	will	AUX
ftr-299	3625	16	be	be	AUX
ftr-299	3625	17	considered	consider	VERB
ftr-299	3625	18	to	to	PART
ftr-299	3625	19	have	have	AUX
ftr-299	3625	20	been	be	AUX
ftr-299	3625	21	“	"	PUNCT
ftr-299	3625	22	made	make	VERB
ftr-299	3625	23	”	"	PUNCT
ftr-299	3625	24	only	only	ADV
ftr-299	3625	25	if	if	SCONJ
ftr-299	3625	26	at	at	ADP
ftr-299	3625	27	the	the	DET
ftr-299	3625	28	time	time	NOUN
ftr-299	3625	29	of	of	ADP
ftr-299	3625	30	the	the	DET
ftr-299	3625	31	contribution	contribution	NOUN
ftr-299	3625	32	the	the	DET
ftr-299	3625	33	possibility	possibility	NOUN
ftr-299	3625	34	that	that	SCONJ
ftr-299	3625	35	it	it	PRON
ftr-299	3625	36	will	will	AUX
ftr-299	3625	37	be	be	AUX
ftr-299	3625	38	defeated	defeat	VERB
ftr-299	3625	39	is	be	AUX
ftr-299	3625	40	“	"	PUNCT
ftr-299	3625	41	so	so	ADV
ftr-299	3625	42	remote	remote	ADJ
ftr-299	3625	43	as	as	SCONJ
ftr-299	3625	44	to	to	PART
ftr-299	3625	45	be	be	AUX
ftr-299	3625	46	negligible	negligible	ADJ
ftr-299	3625	47	.	.	PUNCT
ftr-299	3625	48	”	"	PUNCT
ftr-299	3626	1	taking	take	VERB
ftr-299	3626	2	into	into	ADP
ftr-299	3626	3	account	account	NOUN
ftr-299	3626	4	all	all	PRON
ftr-299	3626	5	of	of	ADP
ftr-299	3626	6	the	the	DET
ftr-299	3626	7	facts	fact	NOUN
ftr-299	3626	8	and	and	CCONJ
ftr-299	3626	9	circumstances	circumstance	NOUN
ftr-299	3626	10	,	,	PUNCT
ftr-299	3626	11	including	include	VERB
ftr-299	3626	12	the	the	DET
ftr-299	3626	13	enforceability	enforceability	NOUN
ftr-299	3626	14	of	of	ADP
ftr-299	3626	15	the	the	DET
ftr-299	3626	16	side	side	NOUN
ftr-299	3626	17	-	-	PUNCT
ftr-299	3626	18	agreement	agreement	NOUN
ftr-299	3626	19	letter	letter	NOUN
ftr-299	3626	20	,	,	PUNCT
ftr-299	3626	21	the	the	DET
ftr-299	3626	22	likelihood	likelihood	NOUN
ftr-299	3626	23	it	it	PRON
ftr-299	3626	24	would	would	AUX
ftr-299	3626	25	be	be	AUX
ftr-299	3626	26	honored	honor	VERB
ftr-299	3626	27	by	by	ADP
ftr-299	3626	28	nat	nat	NOUN
ftr-299	3626	29	even	even	ADV
ftr-299	3626	30	if	if	SCONJ
ftr-299	3626	31	it	it	PRON
ftr-299	3626	32	were	be	AUX
ftr-299	3626	33	unenforceable	unenforceable	ADJ
ftr-299	3626	34	,	,	PUNCT
ftr-299	3626	35	the	the	DET
ftr-299	3626	36	wording	wording	NOUN
ftr-299	3626	37	of	of	ADP
ftr-299	3626	38	the	the	DET
ftr-299	3626	39	deed	deed	NOUN
ftr-299	3626	40	,	,	PUNCT
ftr-299	3626	41	and	and	CCONJ
ftr-299	3626	42	the	the	DET
ftr-299	3626	43	various	various	ADJ
ftr-299	3626	44	grounds	ground	NOUN
ftr-299	3626	45	on	on	ADP
ftr-299	3626	46	which	which	PRON
ftr-299	3626	47	the	the	DET
ftr-299	3626	48	irs	irs	PROPN
ftr-299	3626	49	might	might	AUX
ftr-299	3626	50	disallow	disallow	VERB
ftr-299	3626	51	a	a	DET
ftr-299	3626	52	deduction	deduction	NOUN
ftr-299	3626	53	for	for	ADP
ftr-299	3626	54	the	the	DET
ftr-299	3626	55	contribution	contribution	NOUN
ftr-299	3626	56	wholly	wholly	ADV
ftr-299	3626	57	apart	apart	ADV
ftr-299	3626	58	from	from	ADP
ftr-299	3626	59	its	its	PRON
ftr-299	3626	60	conditionality	conditionality	NOUN
ftr-299	3626	61	,	,	PUNCT
ftr-299	3626	62	judge	judge	PROPN
ftr-299	3626	63	gustafson	gustafson	PROPN
ftr-299	3626	64	found	find	VERB
ftr-299	3626	65	that	that	SCONJ
ftr-299	3626	66	the	the	DET
ftr-299	3626	67	likelihood	likelihood	NOUN
ftr-299	3626	68	that	that	SCONJ
ftr-299	3626	69	the	the	DET
ftr-299	3626	70	condition	condition	NOUN
ftr-299	3626	71	would	would	AUX
ftr-299	3626	72	occur	occur	VERB
ftr-299	3626	73	was	be	AUX
ftr-299	3626	74	not	not	PART
ftr-299	3626	75	so	so	ADV
ftr-299	3626	76	remote	remote	ADJ
ftr-299	3626	77	as	as	SCONJ
ftr-299	3626	78	to	to	PART
ftr-299	3626	79	be	be	AUX
ftr-299	3626	80	negligible	negligible	ADJ
ftr-299	3626	81	at	at	ADP
ftr-299	3626	82	the	the	DET
ftr-299	3626	83	time	time	NOUN
ftr-299	3626	84	of	of	ADP
ftr-299	3626	85	the	the	DET
ftr-299	3626	86	contribution	contribution	NOUN
ftr-299	3626	87	.	.	PUNCT
ftr-299	3627	1	the	the	DET
ftr-299	3627	2	court	court	NOUN
ftr-299	3627	3	found	find	VERB
ftr-299	3627	4	that	that	SCONJ
ftr-299	3627	5	notice	notice	NOUN
ftr-299	3627	6	2004	2004	NUM
ftr-299	3627	7	-	-	SYM
ftr-299	3627	8	41	41	NUM
ftr-299	3627	9	made	make	VERB
ftr-299	3627	10	it	it	PRON
ftr-299	3627	11	clear	clear	ADJ
ftr-299	3627	12	that	that	SCONJ
ftr-299	3627	13	the	the	DET
ftr-299	3627	14	contribution	contribution	NOUN
ftr-299	3627	15	“	"	PUNCT
ftr-299	3627	16	would	would	AUX
ftr-299	3627	17	be	be	AUX
ftr-299	3627	18	subject	subject	ADJ
ftr-299	3627	19	to	to	ADP
ftr-299	3627	20	heightened	heightened	ADJ
ftr-299	3627	21	scrutiny	scrutiny	NOUN
ftr-299	3627	22	and	and	CCONJ
ftr-299	3627	23	that	that	SCONJ
ftr-299	3627	24	if	if	SCONJ
ftr-299	3627	25	any	any	PRON
ftr-299	3627	26	of	of	ADP
ftr-299	3627	27	the	the	DET
ftr-299	3627	28	graevs	graevs	NOUN
ftr-299	3627	29	’	'	PUNCT
ftr-299	3627	30	positions	position	NOUN
ftr-299	3627	31	were	be	AUX
ftr-299	3627	32	susceptible	susceptible	ADJ
ftr-299	3627	33	to	to	ADP
ftr-299	3627	34	challenge	challenge	VERB
ftr-299	3627	35	,	,	PUNCT
ftr-299	3627	36	the	the	DET
ftr-299	3627	37	commissioner	commissioner	NOUN
ftr-299	3627	38	would	would	AUX
ftr-299	3627	39	likely	likely	ADV
ftr-299	3627	40	enforce	enforce	VERB
ftr-299	3627	41	a	a	DET
ftr-299	3627	42	contrary	contrary	ADJ
ftr-299	3627	43	position	position	NOUN
ftr-299	3627	44	,	,	PUNCT
ftr-299	3627	45	”	"	PUNCT
ftr-299	3627	46	and	and	CCONJ
ftr-299	3627	47	the	the	DET
ftr-299	3627	48	taxpayers	taxpayer	NOUN
ftr-299	3627	49	’	’	PART
ftr-299	3627	50	communications	communication	NOUN
ftr-299	3627	51	with	with	ADP
ftr-299	3627	52	nat	nat	PROPN
ftr-299	3627	53	,	,	PUNCT
ftr-299	3627	54	which	which	PRON
ftr-299	3627	55	stated	state	VERB
ftr-299	3627	56	that	that	SCONJ
ftr-299	3627	57	his	his	PRON
ftr-299	3627	58	accountants	accountant	NOUN
ftr-299	3627	59	“	"	PUNCT
ftr-299	3627	60	have	have	AUX
ftr-299	3627	61	advised	advise	VERB
ftr-299	3627	62	[	[	PRON
ftr-299	3627	63	him	he	PRON
ftr-299	3627	64	]	]	PUNCT
ftr-299	3627	65	to	to	PART
ftr-299	3627	66	be	be	AUX
ftr-299	3627	67	very	very	ADV
ftr-299	3627	68	cautious	cautious	ADJ
ftr-299	3627	69	”	"	PUNCT
ftr-299	3627	70	reflected	reflect	VERB
ftr-299	3627	71	their	their	PRON
ftr-299	3627	72	understanding	understanding	NOUN
ftr-299	3627	73	of	of	ADP
ftr-299	3627	74	this	this	DET
ftr-299	3627	75	possibility	possibility	NOUN
ftr-299	3627	76	.	.	PUNCT
ftr-299	3628	1	because	because	SCONJ
ftr-299	3628	2	the	the	DET
ftr-299	3628	3	condition	condition	NOUN
ftr-299	3628	4	requiring	require	VERB
ftr-299	3628	5	return	return	NOUN
ftr-299	3628	6	was	be	AUX
ftr-299	3628	7	enforceable	enforceable	ADJ
ftr-299	3628	8	and	and	CCONJ
ftr-299	3628	9	nat	nat	PROPN
ftr-299	3628	10	would	would	AUX
ftr-299	3628	11	act	act	VERB
ftr-299	3628	12	as	as	SCONJ
ftr-299	3628	13	promised	promise	VERB
ftr-299	3628	14	in	in	ADP
ftr-299	3628	15	the	the	DET
ftr-299	3628	16	letter	letter	NOUN
ftr-299	3628	17	,	,	PUNCT
ftr-299	3628	18	the	the	DET
ftr-299	3628	19	contribution	contribution	NOUN
ftr-299	3628	20	was	be	AUX
ftr-299	3628	21	conditional	conditional	ADJ
ftr-299	3628	22	and	and	CCONJ
ftr-299	3628	23	the	the	DET
ftr-299	3628	24	deductions	deduction	NOUN
ftr-299	3628	25	were	be	AUX
ftr-299	3628	26	disallowed	disallow	VERB
ftr-299	3628	27	.	.	PUNCT
ftr-299	3629	1	a.	a.	NOUN
ftr-299	3629	2	conditionally	conditionally	ADV
ftr-299	3629	3	revocable	revocable	ADJ
ftr-299	3629	4	conservation	conservation	NOUN
ftr-299	3629	5	easements	easement	NOUN
ftr-299	3629	6	are	be	AUX
ftr-299	3629	7	no	no	DET
ftr-299	3629	8	-	-	PUNCT
ftr-299	3629	9	good	good	ADJ
ftr-299	3629	10	.	.	PUNCT
ftr-299	3630	1	carpenter	carpenter	PROPN
ftr-299	3630	2	v.	v.	PROPN
ftr-299	3630	3	commissioner	commissioner	PROPN
ftr-299	3630	4	,	,	PUNCT
ftr-299	3630	5	t.c	t.c	PROPN
ftr-299	3630	6	.	.	PROPN
ftr-299	3630	7	memo	memo	NOUN
ftr-299	3630	8	.	.	PUNCT
ftr-299	3631	1	2012	2012	NUM
ftr-299	3631	2	-	-	SYM
ftr-299	3631	3	1	1	NUM
ftr-299	3631	4	(	(	PUNCT
ftr-299	3631	5	1/3/12	1/3/12	NUM
ftr-299	3631	6	)	)	PUNCT
ftr-299	3631	7	.	.	PUNCT
ftr-299	3632	1	conservation	conservation	NOUN
ftr-299	3632	2	easements	easement	NOUN
ftr-299	3632	3	that	that	PRON
ftr-299	3632	4	could	could	AUX
ftr-299	3632	5	be	be	AUX
ftr-299	3632	6	extinguished	extinguish	VERB
ftr-299	3632	7	by	by	ADP
ftr-299	3632	8	the	the	DET
ftr-299	3632	9	mutual	mutual	ADJ
ftr-299	3632	10	consent	consent	NOUN
ftr-299	3632	11	of	of	ADP
ftr-299	3632	12	the	the	DET
ftr-299	3632	13	donor	donor	NOUN
ftr-299	3632	14	taxpayer	taxpayer	NOUN
ftr-299	3632	15	and	and	CCONJ
ftr-299	3632	16	the	the	DET
ftr-299	3632	17	donee	donee	NOUN
ftr-299	3632	18	organization	organization	NOUN
ftr-299	3632	19	failed	fail	VERB
ftr-299	3632	20	as	as	ADP
ftr-299	3632	21	a	a	DET
ftr-299	3632	22	matter	matter	NOUN
ftr-299	3632	23	of	of	ADP
ftr-299	3632	24	law	law	NOUN
ftr-299	3632	25	to	to	PART
ftr-299	3632	26	comply	comply	VERB
ftr-299	3632	27	with	with	ADP
ftr-299	3632	28	the	the	DET
ftr-299	3632	29	enforceability	enforceability	NOUN
ftr-299	3632	30	in	in	ADP
ftr-299	3632	31	perpetuity	perpetuity	NOUN
ftr-299	3632	32	requirements	requirement	NOUN
ftr-299	3632	33	under	under	ADP
ftr-299	3632	34	reg	reg	NOUN
ftr-299	3632	35	.	.	PUNCT
ftr-299	3633	1	§	§	PROPN
ftr-299	3633	2	1.170a-14(g	1.170a-14(g	NUM
ftr-299	3633	3	)	)	PUNCT
ftr-299	3633	4	.	.	PUNCT
ftr-299	3634	1	the	the	DET
ftr-299	3634	2	easements	easement	NOUN
ftr-299	3634	3	were	be	AUX
ftr-299	3634	4	not	not	PART
ftr-299	3634	5	protected	protect	VERB
ftr-299	3634	6	in	in	ADP
ftr-299	3634	7	perpetuity	perpetuity	NOUN
ftr-299	3634	8	and	and	CCONJ
ftr-299	3634	9	thus	thus	ADV
ftr-299	3634	10	were	be	AUX
ftr-299	3634	11	not	not	PART
ftr-299	3634	12	qualified	qualified	ADJ
ftr-299	3634	13	conservation	conservation	NOUN
ftr-299	3634	14	contributions	contribution	NOUN
ftr-299	3634	15	under	under	ADP
ftr-299	3634	16	§	§	PROPN
ftr-299	3634	17	170(h)(1	170(h)(1	NUM
ftr-299	3634	18	)	)	PUNCT
ftr-299	3634	19	.	.	PUNCT
ftr-299	3635	1	b.	b.	PROPN
ftr-299	3635	2	and	and	CCONJ
ftr-299	3635	3	the	the	DET
ftr-299	3635	4	subsequent	subsequent	ADJ
ftr-299	3635	5	first	first	ADJ
ftr-299	3635	6	circuit	circuit	NOUN
ftr-299	3635	7	decision	decision	NOUN
ftr-299	3635	8	in	in	ADP
ftr-299	3635	9	kaufman	kaufman	PROPN
ftr-299	3635	10	does	do	AUX
ftr-299	3635	11	n’t	not	PART
ftr-299	3635	12	change	change	VERB
ftr-299	3635	13	the	the	DET
ftr-299	3635	14	result	result	NOUN
ftr-299	3635	15	.	.	PUNCT
ftr-299	3636	1	carpenter	carpenter	PROPN
ftr-299	3636	2	v.	v.	PROPN
ftr-299	3636	3	commissioner	commissioner	PROPN
ftr-299	3636	4	,	,	PUNCT
ftr-299	3636	5	t.c	t.c	PROPN
ftr-299	3636	6	.	.	PROPN
ftr-299	3636	7	memo	memo	NOUN
ftr-299	3636	8	.	.	PUNCT
ftr-299	3637	1	2013	2013	NUM
ftr-299	3637	2	-	-	SYM
ftr-299	3637	3	172	172	NUM
ftr-299	3637	4	(	(	PUNCT
ftr-299	3637	5	7/25/13	7/25/13	NUM
ftr-299	3637	6	)	)	PUNCT
ftr-299	3637	7	.	.	PUNCT
ftr-299	3638	1	judge	judge	PROPN
ftr-299	3638	2	haines	haine	NOUN
ftr-299	3638	3	denied	deny	VERB
ftr-299	3638	4	the	the	DET
ftr-299	3638	5	taxpayer	taxpayer	NOUN
ftr-299	3638	6	’s	’s	PART
ftr-299	3638	7	motion	motion	NOUN
ftr-299	3638	8	for	for	ADP
ftr-299	3638	9	reconsideration	reconsideration	NOUN
ftr-299	3638	10	.	.	PUNCT
ftr-299	3639	1	the	the	DET
ftr-299	3639	2	taxpayer	taxpayer	NOUN
ftr-299	3639	3	argued	argue	VERB
ftr-299	3639	4	that	that	SCONJ
ftr-299	3639	5	in	in	ADP
ftr-299	3639	6	its	its	PRON
ftr-299	3639	7	earlier	early	ADJ
ftr-299	3639	8	opinion	opinion	NOUN
ftr-299	3639	9	the	the	DET
ftr-299	3639	10	tax	tax	NOUN
ftr-299	3639	11	court	court	NOUN
ftr-299	3639	12	had	have	AUX
ftr-299	3639	13	erred	err	VERB
ftr-299	3639	14	in	in	ADP
ftr-299	3639	15	relying	rely	VERB
ftr-299	3639	16	on	on	ADP
ftr-299	3639	17	kaufman	kaufman	PROPN
ftr-299	3639	18	v.	v.	PROPN
ftr-299	3639	19	commissioner	commissioner	PROPN
ftr-299	3639	20	,	,	PUNCT
ftr-299	3639	21	136	136	NUM
ftr-299	3639	22	t.c	t.c	PROPN
ftr-299	3639	23	.	.	PROPN
ftr-299	3640	1	294	294	NUM
ftr-299	3640	2	(	(	PUNCT
ftr-299	3640	3	2011	2011	NUM
ftr-299	3640	4	)	)	PUNCT
ftr-299	3640	5	(	(	PUNCT
ftr-299	3640	6	kaufman	kaufman	PROPN
ftr-299	3640	7	ii	ii	PROPN
ftr-299	3640	8	)	)	PUNCT
ftr-299	3640	9	,	,	PUNCT
ftr-299	3640	10	which	which	PRON
ftr-299	3640	11	was	be	AUX
ftr-299	3640	12	affirmed	affirm	VERB
ftr-299	3640	13	in	in	ADP
ftr-299	3640	14	part	part	NOUN
ftr-299	3640	15	,	,	PUNCT
ftr-299	3640	16	vacated	vacate	VERB
ftr-299	3640	17	in	in	ADP
ftr-299	3640	18	part	part	NOUN
ftr-299	3640	19	,	,	PUNCT
ftr-299	3640	20	and	and	CCONJ
ftr-299	3640	21	remanded	remand	VERB
ftr-299	3640	22	in	in	ADP
ftr-299	3640	23	part	part	NOUN
ftr-299	3640	24	by	by	ADP
ftr-299	3640	25	the	the	DET
ftr-299	3640	26	court	court	NOUN
ftr-299	3640	27	of	of	ADP
ftr-299	3640	28	appeals	appeal	NOUN
ftr-299	3640	29	for	for	ADP
ftr-299	3640	30	the	the	DET
ftr-299	3640	31	first	first	ADJ
ftr-299	3640	32	circuit	circuit	NOUN
ftr-299	3640	33	in	in	ADP
ftr-299	3640	34	kaufman	kaufman	PROPN
ftr-299	3640	35	v.	v.	PROPN
ftr-299	3640	36	commissioner	commissioner	PROPN
ftr-299	3640	37	,	,	PUNCT
ftr-299	3640	38	687	687	NUM
ftr-299	3640	39	f.3d	f.3d	NUM
ftr-299	3640	40	21	21	NUM
ftr-299	3640	41	(	(	PUNCT
ftr-299	3640	42	1st	1st	ADJ
ftr-299	3640	43	cir	cir	NOUN
ftr-299	3640	44	.	.	PROPN
ftr-299	3640	45	2012	2012	NUM
ftr-299	3640	46	)	)	PUNCT
ftr-299	3641	1	(	(	PUNCT
ftr-299	3641	2	kaufman	kaufman	PROPN
ftr-299	3641	3	iii	iii	PROPN
ftr-299	3641	4	)	)	PUNCT
ftr-299	3641	5	.	.	PUNCT
ftr-299	3642	1	specifically	specifically	ADV
ftr-299	3642	2	,	,	PUNCT
ftr-299	3642	3	the	the	DET
ftr-299	3642	4	taxpayer	taxpayer	NOUN
ftr-299	3642	5	argued	argue	VERB
ftr-299	3642	6	that	that	SCONJ
ftr-299	3642	7	the	the	DET
ftr-299	3642	8	first	first	ADJ
ftr-299	3642	9	circuit	circuit	NOUN
ftr-299	3642	10	’s	’s	PART
ftr-299	3642	11	emphasis	emphasis	NOUN
ftr-299	3642	12	on	on	ADP
ftr-299	3642	13	the	the	DET
ftr-299	3642	14	destination	destination	NOUN
ftr-299	3642	15	of	of	ADP
ftr-299	3642	16	proceeds	proceed	NOUN
ftr-299	3642	17	upon	upon	SCONJ
ftr-299	3642	18	extinguishment	extinguishment	NOUN
ftr-299	3642	19	of	of	ADP
ftr-299	3642	20	a	a	DET
ftr-299	3642	21	conservation	conservation	NOUN
ftr-299	3642	22	easement	easement	NOUN
ftr-299	3642	23	in	in	ADP
ftr-299	3642	24	kaufman	kaufman	PROPN
ftr-299	3642	25	iii	iii	PROPN
ftr-299	3642	26	,	,	PUNCT
ftr-299	3642	27	2014	2014	NUM
ftr-299	3642	28	]	]	PUNCT
ftr-299	3642	29	recent	recent	ADJ
ftr-299	3642	30	developments	development	NOUN
ftr-299	3642	31	in	in	ADP
ftr-299	3642	32	federal	federal	ADJ
ftr-299	3642	33	income	income	NOUN
ftr-299	3642	34	taxation	taxation	NOUN
ftr-299	3642	35	401	401	NUM
ftr-299	3642	36	required	require	VERB
ftr-299	3642	37	the	the	DET
ftr-299	3642	38	tax	tax	NOUN
ftr-299	3642	39	court	court	NOUN
ftr-299	3642	40	to	to	PART
ftr-299	3642	41	“	"	PUNCT
ftr-299	3642	42	take	take	VERB
ftr-299	3642	43	an	an	DET
ftr-299	3642	44	overall	overall	ADJ
ftr-299	3642	45	approach	approach	NOUN
ftr-299	3642	46	in	in	ADP
ftr-299	3642	47	analyzing	analyze	VERB
ftr-299	3642	48	the	the	DET
ftr-299	3642	49	inperpetuity	inperpetuity	NOUN
ftr-299	3642	50	requirement	requirement	NOUN
ftr-299	3642	51	of	of	ADP
ftr-299	3642	52	section	section	NOUN
ftr-299	3642	53	170(h)(5)(a	170(h)(5)(a	NUM
ftr-299	3642	54	)	)	PUNCT
ftr-299	3642	55	and	and	CCONJ
ftr-299	3642	56	section	section	NOUN
ftr-299	3642	57	1.170a-14(g	1.170a-14(g	NUM
ftr-299	3642	58	)	)	PUNCT
ftr-299	3642	59	,	,	PUNCT
ftr-299	3642	60	income	income	NOUN
ftr-299	3642	61	tax	tax	NOUN
ftr-299	3642	62	regs	reg	NOUN
ftr-299	3642	63	.	.	PUNCT
ftr-299	3642	64	,	,	PUNCT
ftr-299	3642	65	and	and	CCONJ
ftr-299	3642	66	focus	focus	VERB
ftr-299	3642	67	on	on	ADP
ftr-299	3642	68	any	any	DET
ftr-299	3642	69	proceeds	proceed	NOUN
ftr-299	3642	70	resulting	result	VERB
ftr-299	3642	71	from	from	ADP
ftr-299	3642	72	an	an	DET
ftr-299	3642	73	extinguishment	extinguishment	NOUN
ftr-299	3642	74	of	of	ADP
ftr-299	3642	75	the	the	DET
ftr-299	3642	76	conservation	conservation	NOUN
ftr-299	3642	77	easements	easement	NOUN
ftr-299	3642	78	.	.	PUNCT
ftr-299	3642	79	”	"	PUNCT
ftr-299	3643	1	judge	judge	PROPN
ftr-299	3643	2	haines	haine	NOUN
ftr-299	3643	3	concluded	conclude	VERB
ftr-299	3643	4	,	,	PUNCT
ftr-299	3643	5	however	however	ADV
ftr-299	3643	6	,	,	PUNCT
ftr-299	3643	7	that	that	SCONJ
ftr-299	3643	8	kaufman	kaufman	PROPN
ftr-299	3643	9	iii	iii	PROPN
ftr-299	3643	10	did	do	AUX
ftr-299	3643	11	not	not	PART
ftr-299	3643	12	support	support	VERB
ftr-299	3643	13	the	the	DET
ftr-299	3643	14	taxpayer	taxpayer	NOUN
ftr-299	3643	15	’s	’s	PART
ftr-299	3643	16	argument	argument	NOUN
ftr-299	3643	17	that	that	SCONJ
ftr-299	3643	18	“	"	PUNCT
ftr-299	3643	19	putting	put	VERB
ftr-299	3643	20	into	into	ADP
ftr-299	3643	21	the	the	DET
ftr-299	3643	22	hands	hand	NOUN
ftr-299	3643	23	of	of	ADP
ftr-299	3643	24	the	the	DET
ftr-299	3643	25	parties	party	NOUN
ftr-299	3643	26	to	to	ADP
ftr-299	3643	27	a	a	DET
ftr-299	3643	28	conservation	conservation	NOUN
ftr-299	3643	29	agreement	agreement	NOUN
ftr-299	3643	30	the	the	DET
ftr-299	3643	31	authority	authority	NOUN
ftr-299	3643	32	to	to	PART
ftr-299	3643	33	determine	determine	VERB
ftr-299	3643	34	when	when	SCONJ
ftr-299	3643	35	to	to	PART
ftr-299	3643	36	extinguish	extinguish	VERB
ftr-299	3643	37	the	the	DET
ftr-299	3643	38	conservation	conservation	NOUN
ftr-299	3643	39	easement	easement	NOUN
ftr-299	3643	40	so	so	ADV
ftr-299	3643	41	long	long	ADV
ftr-299	3643	42	as	as	SCONJ
ftr-299	3643	43	the	the	DET
ftr-299	3643	44	donee	donee	NOUN
ftr-299	3643	45	organization	organization	NOUN
ftr-299	3643	46	gets	get	VERB
ftr-299	3643	47	its	its	PRON
ftr-299	3643	48	share	share	NOUN
ftr-299	3643	49	of	of	ADP
ftr-299	3643	50	the	the	DET
ftr-299	3643	51	proceeds	proceed	NOUN
ftr-299	3643	52	of	of	ADP
ftr-299	3643	53	a	a	DET
ftr-299	3643	54	subsequent	subsequent	ADJ
ftr-299	3643	55	sale	sale	NOUN
ftr-299	3643	56	,	,	PUNCT
ftr-299	3643	57	”	"	PUNCT
ftr-299	3643	58	because	because	SCONJ
ftr-299	3643	59	in	in	ADP
ftr-299	3643	60	kaufman	kaufman	PROPN
ftr-299	3643	61	iii	iii	PROPN
ftr-299	3643	62	the	the	DET
ftr-299	3643	63	first	first	ADJ
ftr-299	3643	64	circuit	circuit	NOUN
ftr-299	3643	65	limited	limit	VERB
ftr-299	3643	66	its	its	PRON
ftr-299	3643	67	holding	holding	NOUN
ftr-299	3643	68	to	to	ADP
ftr-299	3643	69	situations	situation	NOUN
ftr-299	3643	70	in	in	ADP
ftr-299	3643	71	which	which	PRON
ftr-299	3643	72	the	the	DET
ftr-299	3643	73	easement	easement	NOUN
ftr-299	3643	74	is	be	AUX
ftr-299	3643	75	extinguished	extinguish	VERB
ftr-299	3643	76	by	by	ADP
ftr-299	3643	77	judicial	judicial	ADJ
ftr-299	3643	78	proceeding	proceeding	NOUN
ftr-299	3643	79	.	.	PUNCT
ftr-299	3644	1	5	5	X
ftr-299	3644	2	.	.	X
ftr-299	3644	3	you	you	PRON
ftr-299	3644	4	need	need	VERB
ftr-299	3644	5	an	an	DET
ftr-299	3644	6	appraisal	appraisal	NOUN
ftr-299	3644	7	of	of	ADP
ftr-299	3644	8	the	the	DET
ftr-299	3644	9	right	right	ADJ
ftr-299	3644	10	property	property	NOUN
ftr-299	3644	11	–	–	PUNCT
ftr-299	3644	12	here	here	ADV
ftr-299	3644	13	stock	stock	NOUN
ftr-299	3644	14	,	,	PUNCT
ftr-299	3644	15	and	and	CCONJ
ftr-299	3644	16	not	not	PART
ftr-299	3644	17	real	real	ADJ
ftr-299	3644	18	estate	estate	NOUN
ftr-299	3644	19	.	.	PUNCT
ftr-299	3645	1	estate	estate	NOUN
ftr-299	3645	2	of	of	ADP
ftr-299	3645	3	evenchik	evenchik	NOUN
ftr-299	3645	4	v.	v.	ADP
ftr-299	3645	5	commissioner	commissioner	NOUN
ftr-299	3645	6	,	,	PUNCT
ftr-299	3645	7	t.c	t.c	PROPN
ftr-299	3645	8	.	.	PROPN
ftr-299	3645	9	memo	memo	NOUN
ftr-299	3645	10	.	.	PUNCT
ftr-299	3646	1	2013	2013	NUM
ftr-299	3646	2	-	-	SYM
ftr-299	3646	3	34	34	NUM
ftr-299	3646	4	(	(	PUNCT
ftr-299	3646	5	2/4/13	2/4/13	NUM
ftr-299	3646	6	)	)	PUNCT
ftr-299	3646	7	.	.	PUNCT
ftr-299	3647	1	the	the	DET
ftr-299	3647	2	taxpayer	taxpayer	NOUN
ftr-299	3647	3	donated	donate	VERB
ftr-299	3647	4	shares	share	NOUN
ftr-299	3647	5	of	of	ADP
ftr-299	3647	6	stock	stock	NOUN
ftr-299	3647	7	in	in	ADP
ftr-299	3647	8	a	a	DET
ftr-299	3647	9	corporation	corporation	NOUN
ftr-299	3647	10	to	to	ADP
ftr-299	3647	11	a	a	DET
ftr-299	3647	12	charity	charity	NOUN
ftr-299	3647	13	.	.	PUNCT
ftr-299	3648	1	the	the	DET
ftr-299	3648	2	donated	donate	VERB
ftr-299	3648	3	shares	share	NOUN
ftr-299	3648	4	constituted	constitute	VERB
ftr-299	3648	5	approximately	approximately	ADV
ftr-299	3648	6	72	72	NUM
ftr-299	3648	7	percent	percent	NOUN
ftr-299	3648	8	of	of	ADP
ftr-299	3648	9	the	the	DET
ftr-299	3648	10	outstanding	outstanding	ADJ
ftr-299	3648	11	stock	stock	NOUN
ftr-299	3648	12	.	.	PUNCT
ftr-299	3649	1	the	the	DET
ftr-299	3649	2	corporation	corporation	NOUN
ftr-299	3649	3	’s	’	VERB
ftr-299	3649	4	only	only	ADV
ftr-299	3649	5	assets	asset	NOUN
ftr-299	3649	6	were	be	AUX
ftr-299	3649	7	two	two	NUM
ftr-299	3649	8	apartment	apartment	NOUN
ftr-299	3649	9	buildings	building	NOUN
ftr-299	3649	10	.	.	PUNCT
ftr-299	3650	1	they	they	PRON
ftr-299	3650	2	attached	attach	VERB
ftr-299	3650	3	appraisals	appraisal	NOUN
ftr-299	3650	4	for	for	ADP
ftr-299	3650	5	each	each	DET
ftr-299	3650	6	building	building	NOUN
ftr-299	3650	7	to	to	ADP
ftr-299	3650	8	their	their	PRON
ftr-299	3650	9	tax	tax	NOUN
ftr-299	3650	10	return	return	NOUN
ftr-299	3650	11	,	,	PUNCT
ftr-299	3650	12	but	but	CCONJ
ftr-299	3650	13	never	never	ADV
ftr-299	3650	14	had	have	AUX
ftr-299	3650	15	obtained	obtain	VERB
ftr-299	3650	16	an	an	DET
ftr-299	3650	17	appraisal	appraisal	NOUN
ftr-299	3650	18	of	of	ADP
ftr-299	3650	19	the	the	DET
ftr-299	3650	20	stock	stock	NOUN
ftr-299	3650	21	.	.	PUNCT
ftr-299	3651	1	the	the	DET
ftr-299	3651	2	tax	tax	NOUN
ftr-299	3651	3	court	court	NOUN
ftr-299	3651	4	(	(	PUNCT
ftr-299	3651	5	judge	judge	NOUN
ftr-299	3651	6	holmes	holme	NOUN
ftr-299	3651	7	)	)	PUNCT
ftr-299	3651	8	upheld	uphold	VERB
ftr-299	3651	9	the	the	DET
ftr-299	3651	10	denial	denial	NOUN
ftr-299	3651	11	of	of	ADP
ftr-299	3651	12	a	a	DET
ftr-299	3651	13	charitable	charitable	ADJ
ftr-299	3651	14	contribution	contribution	NOUN
ftr-299	3651	15	deduction	deduction	NOUN
ftr-299	3651	16	because	because	SCONJ
ftr-299	3651	17	the	the	DET
ftr-299	3651	18	appraisals	appraisal	NOUN
ftr-299	3651	19	failed	fail	VERB
ftr-299	3651	20	to	to	PART
ftr-299	3651	21	comply	comply	VERB
ftr-299	3651	22	with	with	ADP
ftr-299	3651	23	the	the	DET
ftr-299	3651	24	qualified	qualified	ADJ
ftr-299	3651	25	appraisal	appraisal	NOUN
ftr-299	3651	26	requirement	requirement	NOUN
ftr-299	3651	27	in	in	ADP
ftr-299	3651	28	reg	reg	NOUN
ftr-299	3651	29	.	.	PUNCT
ftr-299	3652	1	§	§	PROPN
ftr-299	3652	2	1.170a-13(c)(3)(ii	1.170a-13(c)(3)(ii	PROPN
ftr-299	3652	3	)	)	PUNCT
ftr-299	3652	4	.	.	PUNCT
ftr-299	3653	1	the	the	DET
ftr-299	3653	2	appraisals	appraisal	NOUN
ftr-299	3653	3	valued	value	VERB
ftr-299	3653	4	the	the	DET
ftr-299	3653	5	wrong	wrong	ADJ
ftr-299	3653	6	property	property	NOUN
ftr-299	3653	7	.	.	PUNCT
ftr-299	3654	1	the	the	DET
ftr-299	3654	2	stock	stock	NOUN
ftr-299	3654	3	was	be	AUX
ftr-299	3654	4	the	the	DET
ftr-299	3654	5	property	property	NOUN
ftr-299	3654	6	that	that	PRON
ftr-299	3654	7	had	have	VERB
ftr-299	3654	8	to	to	PART
ftr-299	3654	9	have	have	AUX
ftr-299	3654	10	been	be	AUX
ftr-299	3654	11	appraised	appraise	VERB
ftr-299	3654	12	.	.	PUNCT
ftr-299	3655	1	furthermore	furthermore	ADV
ftr-299	3655	2	the	the	DET
ftr-299	3655	3	appraisals	appraisal	NOUN
ftr-299	3655	4	did	do	AUX
ftr-299	3655	5	not	not	PART
ftr-299	3655	6	take	take	VERB
ftr-299	3655	7	into	into	ADP
ftr-299	3655	8	account	account	NOUN
ftr-299	3655	9	the	the	DET
ftr-299	3655	10	effect	effect	NOUN
ftr-299	3655	11	that	that	SCONJ
ftr-299	3655	12	the	the	DET
ftr-299	3655	13	contribution	contribution	NOUN
ftr-299	3655	14	of	of	ADP
ftr-299	3655	15	less	less	ADJ
ftr-299	3655	16	than	than	ADP
ftr-299	3655	17	all	all	PRON
ftr-299	3655	18	of	of	ADP
ftr-299	3655	19	the	the	DET
ftr-299	3655	20	stock	stock	NOUN
ftr-299	3655	21	might	might	AUX
ftr-299	3655	22	have	have	AUX
ftr-299	3655	23	had	have	AUX
ftr-299	3655	24	on	on	ADP
ftr-299	3655	25	value	value	NOUN
ftr-299	3655	26	of	of	ADP
ftr-299	3655	27	the	the	DET
ftr-299	3655	28	donated	donate	VERB
ftr-299	3655	29	property	property	NOUN
ftr-299	3655	30	.	.	PUNCT
ftr-299	3656	1	in	in	ADP
ftr-299	3656	2	addition	addition	NOUN
ftr-299	3656	3	,	,	PUNCT
ftr-299	3656	4	the	the	DET
ftr-299	3656	5	appraisals	appraisal	NOUN
ftr-299	3656	6	failed	fail	VERB
ftr-299	3656	7	to	to	PART
ftr-299	3656	8	(	(	PUNCT
ftr-299	3656	9	1	1	X
ftr-299	3656	10	)	)	PUNCT
ftr-299	3656	11	provide	provide	VERB
ftr-299	3656	12	a	a	DET
ftr-299	3656	13	sufficient	sufficient	ADJ
ftr-299	3656	14	description	description	NOUN
ftr-299	3656	15	of	of	ADP
ftr-299	3656	16	the	the	DET
ftr-299	3656	17	property	property	NOUN
ftr-299	3656	18	or	or	CCONJ
ftr-299	3656	19	(	(	PUNCT
ftr-299	3656	20	2	2	X
ftr-299	3656	21	)	)	PUNCT
ftr-299	3656	22	state	state	NOUN
ftr-299	3656	23	the	the	DET
ftr-299	3656	24	date	date	NOUN
ftr-299	3656	25	or	or	CCONJ
ftr-299	3656	26	expected	expect	VERB
ftr-299	3656	27	date	date	NOUN
ftr-299	3656	28	of	of	ADP
ftr-299	3656	29	the	the	DET
ftr-299	3656	30	contribution	contribution	NOUN
ftr-299	3656	31	and	and	CCONJ
ftr-299	3656	32	the	the	DET
ftr-299	3656	33	value	value	NOUN
ftr-299	3656	34	of	of	ADP
ftr-299	3656	35	the	the	DET
ftr-299	3656	36	property	property	NOUN
ftr-299	3656	37	on	on	ADP
ftr-299	3656	38	those	those	DET
ftr-299	3656	39	dates	date	NOUN
ftr-299	3656	40	.	.	PUNCT
ftr-299	3657	1	finally	finally	ADV
ftr-299	3657	2	,	,	PUNCT
ftr-299	3657	3	the	the	DET
ftr-299	3657	4	substantial	substantial	ADJ
ftr-299	3657	5	compliance	compliance	NOUN
ftr-299	3657	6	doctrine	doctrine	NOUN
ftr-299	3657	7	could	could	AUX
ftr-299	3657	8	not	not	PART
ftr-299	3657	9	save	save	VERB
ftr-299	3657	10	the	the	DET
ftr-299	3657	11	deduction	deduction	NOUN
ftr-299	3657	12	.	.	PUNCT
ftr-299	3658	1	“	"	PUNCT
ftr-299	3658	2	this	this	PRON
ftr-299	3658	3	is	be	AUX
ftr-299	3658	4	not	not	PART
ftr-299	3658	5	a	a	DET
ftr-299	3658	6	case	case	NOUN
ftr-299	3658	7	where	where	SCONJ
ftr-299	3658	8	the	the	DET
ftr-299	3658	9	taxpayers	taxpayer	NOUN
ftr-299	3658	10	provided	provide	VERB
ftr-299	3658	11	most	most	ADJ
ftr-299	3658	12	of	of	ADP
ftr-299	3658	13	the	the	DET
ftr-299	3658	14	information	information	NOUN
ftr-299	3658	15	but	but	CCONJ
ftr-299	3658	16	left	leave	VERB
ftr-299	3658	17	out	out	ADP
ftr-299	3658	18	one	one	NUM
ftr-299	3658	19	insignificant	insignificant	ADJ
ftr-299	3658	20	datum	datum	NOUN
ftr-299	3658	21	.	.	PUNCT
ftr-299	3658	22	.	.	PUNCT
ftr-299	3658	23	.	.	PUNCT
ftr-299	3658	24	.	.	PUNCT
ftr-299	3659	1	this	this	PRON
ftr-299	3659	2	is	be	AUX
ftr-299	3659	3	a	a	DET
ftr-299	3659	4	case	case	NOUN
ftr-299	3659	5	where	where	SCONJ
ftr-299	3659	6	the	the	DET
ftr-299	3659	7	appraisals	appraisal	NOUN
ftr-299	3659	8	had	have	VERB
ftr-299	3659	9	gaping	gape	VERB
ftr-299	3659	10	holes	hole	NOUN
ftr-299	3659	11	of	of	ADP
ftr-299	3659	12	required	required	ADJ
ftr-299	3659	13	information	information	NOUN
ftr-299	3659	14	.	.	PUNCT
ftr-299	3659	15	”	"	PUNCT
ftr-299	3660	1	6	6	NUM
ftr-299	3660	2	.	.	PUNCT
ftr-299	3660	3	quid	quid	VERB
ftr-299	3660	4	-	-	PUNCT
ftr-299	3660	5	pro	pro	NOUN
ftr-299	3660	6	-	-	ADJ
ftr-299	3660	7	quo	quo	NOUN
ftr-299	3660	8	can	can	AUX
ftr-299	3660	9	be	be	AUX
ftr-299	3660	10	in	in	ADP
ftr-299	3660	11	the	the	DET
ftr-299	3660	12	favorable	favorable	ADJ
ftr-299	3660	13	governmental	governmental	ADJ
ftr-299	3660	14	action	action	NOUN
ftr-299	3660	15	.	.	PUNCT
ftr-299	3661	1	pollard	pollard	PROPN
ftr-299	3661	2	v.	v.	PROPN
ftr-299	3661	3	commissioner	commissioner	PROPN
ftr-299	3661	4	,	,	PUNCT
ftr-299	3661	5	t.c	t.c	PROPN
ftr-299	3661	6	.	.	PROPN
ftr-299	3661	7	memo	memo	NOUN
ftr-299	3661	8	.	.	PUNCT
ftr-299	3662	1	2013	2013	NUM
ftr-299	3662	2	-	-	SYM
ftr-299	3662	3	38	38	NUM
ftr-299	3662	4	(	(	PUNCT
ftr-299	3662	5	2/6/13	2/6/13	NUM
ftr-299	3662	6	)	)	PUNCT
ftr-299	3662	7	.	.	PUNCT
ftr-299	3663	1	the	the	DET
ftr-299	3663	2	tax	tax	NOUN
ftr-299	3663	3	court	court	NOUN
ftr-299	3663	4	(	(	PUNCT
ftr-299	3663	5	judge	judge	PROPN
ftr-299	3663	6	jacobs	jacobs	PROPN
ftr-299	3663	7	)	)	PUNCT
ftr-299	3663	8	upheld	uphold	VERB
ftr-299	3663	9	the	the	DET
ftr-299	3663	10	denial	denial	NOUN
ftr-299	3663	11	of	of	ADP
ftr-299	3663	12	a	a	DET
ftr-299	3663	13	charitable	charitable	ADJ
ftr-299	3663	14	contribution	contribution	NOUN
ftr-299	3663	15	deduction	deduction	NOUN
ftr-299	3663	16	for	for	ADP
ftr-299	3663	17	the	the	DET
ftr-299	3663	18	conveyance	conveyance	NOUN
ftr-299	3663	19	to	to	ADP
ftr-299	3663	20	the	the	DET
ftr-299	3663	21	county	county	NOUN
ftr-299	3663	22	government	government	NOUN
ftr-299	3663	23	of	of	ADP
ftr-299	3663	24	two	two	NUM
ftr-299	3663	25	conservation	conservation	NOUN
ftr-299	3663	26	easements	easement	NOUN
ftr-299	3663	27	with	with	ADP
ftr-299	3663	28	respect	respect	NOUN
ftr-299	3663	29	to	to	ADP
ftr-299	3663	30	a	a	DET
ftr-299	3663	31	67	67	NUM
ftr-299	3663	32	acre	acre	NOUN
ftr-299	3663	33	farm	farm	NOUN
ftr-299	3663	34	property	property	NOUN
ftr-299	3663	35	that	that	PRON
ftr-299	3663	36	the	the	DET
ftr-299	3663	37	taxpayer	taxpayer	NOUN
ftr-299	3663	38	owned	own	VERB
ftr-299	3663	39	.	.	PUNCT
ftr-299	3664	1	the	the	DET
ftr-299	3664	2	granting	granting	NOUN
ftr-299	3664	3	of	of	ADP
ftr-299	3664	4	the	the	DET
ftr-299	3664	5	conservation	conservation	NOUN
ftr-299	3664	6	easements	easement	NOUN
ftr-299	3664	7	to	to	ADP
ftr-299	3664	8	the	the	DET
ftr-299	3664	9	county	county	NOUN
ftr-299	3664	10	was	be	AUX
ftr-299	3664	11	part	part	NOUN
ftr-299	3664	12	of	of	ADP
ftr-299	3664	13	a	a	DET
ftr-299	3664	14	quid	quid	ADJ
ftr-299	3664	15	pro	pro	X
ftr-299	3664	16	quo	quo	NOUN
ftr-299	3664	17	exchange	exchange	NOUN
ftr-299	3664	18	for	for	ADP
ftr-299	3664	19	the	the	DET
ftr-299	3664	20	county	county	NOUN
ftr-299	3664	21	approving	approve	VERB
ftr-299	3664	22	the	the	DET
ftr-299	3664	23	taxpayer	taxpayer	NOUN
ftr-299	3664	24	’s	’s	PART
ftr-299	3664	25	subdivision	subdivision	NOUN
ftr-299	3664	26	exemption	exemption	NOUN
ftr-299	3664	27	request	request	NOUN
ftr-299	3664	28	that	that	PRON
ftr-299	3664	29	would	would	AUX
ftr-299	3664	30	allow	allow	VERB
ftr-299	3664	31	him	he	PRON
ftr-299	3664	32	to	to	PART
ftr-299	3664	33	build	build	VERB
ftr-299	3664	34	a	a	DET
ftr-299	3664	35	second	second	ADJ
ftr-299	3664	36	home	home	NOUN
ftr-299	3664	37	on	on	ADP
ftr-299	3664	38	the	the	DET
ftr-299	3664	39	property	property	NOUN
ftr-299	3664	40	.	.	PUNCT
ftr-299	3665	1	statements	statement	NOUN
ftr-299	3665	2	of	of	ADP
ftr-299	3665	3	the	the	DET
ftr-299	3665	4	county	county	NOUN
ftr-299	3665	5	commissioners	commissioner	NOUN
ftr-299	3665	6	during	during	ADP
ftr-299	3665	7	the	the	DET
ftr-299	3665	8	course	course	NOUN
ftr-299	3665	9	of	of	ADP
ftr-299	3665	10	public	public	ADJ
ftr-299	3665	11	hearings	hearing	NOUN
ftr-299	3665	12	indicated	indicate	VERB
ftr-299	3665	13	that	that	SCONJ
ftr-299	3665	14	the	the	DET
ftr-299	3665	15	subdivision	subdivision	NOUN
ftr-299	3665	16	exemption	exemption	NOUN
ftr-299	3665	17	would	would	AUX
ftr-299	3665	18	not	not	PART
ftr-299	3665	19	have	have	AUX
ftr-299	3665	20	been	be	AUX
ftr-299	3665	21	approved	approve	VERB
ftr-299	3665	22	if	if	SCONJ
ftr-299	3665	23	the	the	DET
ftr-299	3665	24	taxpayer	taxpayer	NOUN
ftr-299	3665	25	had	have	AUX
ftr-299	3665	26	not	not	PART
ftr-299	3665	27	granted	grant	VERB
ftr-299	3665	28	a	a	DET
ftr-299	3665	29	conservation	conservation	NOUN
ftr-299	3665	30	easement	easement	NOUN
ftr-299	3665	31	to	to	ADP
ftr-299	3665	32	the	the	DET
ftr-299	3665	33	county	county	NOUN
ftr-299	3665	34	.	.	PUNCT
ftr-299	3666	1	the	the	DET
ftr-299	3666	2	approval	approval	NOUN
ftr-299	3666	3	of	of	ADP
ftr-299	3666	4	the	the	DET
ftr-299	3666	5	subdivision	subdivision	NOUN
ftr-299	3666	6	exemption	exemption	NOUN
ftr-299	3666	7	request	request	NOUN
ftr-299	3666	8	was	be	AUX
ftr-299	3666	9	a	a	DET
ftr-299	3666	10	substantial	substantial	ADJ
ftr-299	3666	11	402	402	NUM
ftr-299	3666	12	florida	florida	PROPN
ftr-299	3666	13	tax	tax	NOUN
ftr-299	3666	14	review	review	NOUN
ftr-299	3666	15	[	[	X
ftr-299	3666	16	vol	vol	NOUN
ftr-299	3666	17	.	.	PUNCT
ftr-299	3667	1	15:5	15:5	NUM
ftr-299	3667	2	benefit	benefit	NOUN
ftr-299	3667	3	to	to	ADP
ftr-299	3667	4	the	the	DET
ftr-299	3667	5	taxpayer	taxpayer	NOUN
ftr-299	3667	6	.	.	PUNCT
ftr-299	3668	1	he	he	PRON
ftr-299	3668	2	did	do	AUX
ftr-299	3668	3	not	not	PART
ftr-299	3668	4	convey	convey	VERB
ftr-299	3668	5	the	the	DET
ftr-299	3668	6	conservation	conservation	NOUN
ftr-299	3668	7	easements	easement	NOUN
ftr-299	3668	8	“	"	PUNCT
ftr-299	3668	9	for	for	ADP
ftr-299	3668	10	detached	detached	ADJ
ftr-299	3668	11	and	and	CCONJ
ftr-299	3668	12	disinterested	disinterested	ADJ
ftr-299	3668	13	motives	motive	NOUN
ftr-299	3668	14	but	but	CCONJ
ftr-299	3668	15	rather	rather	ADV
ftr-299	3668	16	to	to	PART
ftr-299	3668	17	secure	secure	VERB
ftr-299	3668	18	a	a	DET
ftr-299	3668	19	personal	personal	ADJ
ftr-299	3668	20	benefit	benefit	NOUN
ftr-299	3668	21	.	.	PUNCT
ftr-299	3668	22	”	"	PUNCT
ftr-299	3669	1	7	7	NUM
ftr-299	3669	2	.	.	X
ftr-299	3669	3	typos	typo	NOUN
ftr-299	3669	4	do	do	AUX
ftr-299	3669	5	n’t	not	PART
ftr-299	3669	6	render	render	VERB
ftr-299	3669	7	a	a	DET
ftr-299	3669	8	contemporaneous	contemporaneous	ADJ
ftr-299	3669	9	written	write	VERB
ftr-299	3669	10	acknowledgment	acknowledgment	NOUN
ftr-299	3669	11	defective	defective	ADJ
ftr-299	3669	12	.	.	PUNCT
ftr-299	3670	1	crimi	crimi	PROPN
ftr-299	3670	2	v.	v.	PROPN
ftr-299	3670	3	commissioner	commissioner	PROPN
ftr-299	3670	4	,	,	PUNCT
ftr-299	3670	5	t.c	t.c	PROPN
ftr-299	3670	6	.	.	PROPN
ftr-299	3670	7	memo	memo	NOUN
ftr-299	3670	8	.	.	PUNCT
ftr-299	3671	1	2013	2013	NUM
ftr-299	3671	2	-	-	SYM
ftr-299	3671	3	51	51	NUM
ftr-299	3671	4	(	(	PUNCT
ftr-299	3671	5	2/14/13	2/14/13	NUM
ftr-299	3671	6	)	)	PUNCT
ftr-299	3671	7	.	.	PUNCT
ftr-299	3672	1	the	the	DET
ftr-299	3672	2	taxpayer	taxpayer	NOUN
ftr-299	3672	3	conveyed	convey	VERB
ftr-299	3672	4	a	a	DET
ftr-299	3672	5	conservation	conservation	NOUN
ftr-299	3672	6	easement	easement	NOUN
ftr-299	3672	7	to	to	ADP
ftr-299	3672	8	a	a	DET
ftr-299	3672	9	qualified	qualified	ADJ
ftr-299	3672	10	donee	donee	NOUN
ftr-299	3672	11	though	though	SCONJ
ftr-299	3672	12	a	a	DET
ftr-299	3672	13	bargain	bargain	NOUN
ftr-299	3672	14	purchase	purchase	NOUN
ftr-299	3672	15	.	.	PUNCT
ftr-299	3673	1	after	after	ADP
ftr-299	3673	2	first	first	ADV
ftr-299	3673	3	dissecting	dissect	VERB
ftr-299	3673	4	all	all	PRON
ftr-299	3673	5	of	of	ADP
ftr-299	3673	6	the	the	DET
ftr-299	3673	7	experts	expert	NOUN
ftr-299	3673	8	’	'	PUNCT
ftr-299	3673	9	reports	report	NOUN
ftr-299	3673	10	to	to	PART
ftr-299	3673	11	expose	expose	VERB
ftr-299	3673	12	their	their	PRON
ftr-299	3673	13	errors	error	NOUN
ftr-299	3673	14	,	,	PUNCT
ftr-299	3673	15	the	the	DET
ftr-299	3673	16	tax	tax	NOUN
ftr-299	3673	17	court	court	NOUN
ftr-299	3673	18	(	(	PUNCT
ftr-299	3673	19	judge	judge	PROPN
ftr-299	3673	20	laro	laro	PROPN
ftr-299	3673	21	)	)	PUNCT
ftr-299	3673	22	determined	determine	VERB
ftr-299	3673	23	the	the	DET
ftr-299	3673	24	value	value	NOUN
ftr-299	3673	25	of	of	ADP
ftr-299	3673	26	the	the	DET
ftr-299	3673	27	contribution	contribution	NOUN
ftr-299	3673	28	.	.	PUNCT
ftr-299	3674	1	turning	turn	VERB
ftr-299	3674	2	to	to	ADP
ftr-299	3674	3	the	the	DET
ftr-299	3674	4	question	question	NOUN
ftr-299	3674	5	of	of	ADP
ftr-299	3674	6	whether	whether	SCONJ
ftr-299	3674	7	the	the	DET
ftr-299	3674	8	requirements	requirement	NOUN
ftr-299	3674	9	of	of	ADP
ftr-299	3674	10	a	a	DET
ftr-299	3674	11	contemporaneous	contemporaneous	ADJ
ftr-299	3674	12	written	write	VERB
ftr-299	3674	13	acknowledgment	acknowledgment	NOUN
ftr-299	3674	14	required	require	VERB
ftr-299	3674	15	by	by	ADP
ftr-299	3674	16	§	§	PROPN
ftr-299	3674	17	170(f)(8	170(f)(8	NUM
ftr-299	3674	18	)	)	PUNCT
ftr-299	3674	19	and	and	CCONJ
ftr-299	3674	20	a	a	DET
ftr-299	3674	21	qualified	qualified	ADJ
ftr-299	3674	22	appraisal	appraisal	NOUN
ftr-299	3674	23	required	require	VERB
ftr-299	3674	24	by	by	ADP
ftr-299	3674	25	§	§	PROPN
ftr-299	3674	26	170(f)(11	170(f)(11	NUM
ftr-299	3674	27	)	)	PUNCT
ftr-299	3674	28	had	have	AUX
ftr-299	3674	29	been	be	AUX
ftr-299	3674	30	met	meet	VERB
ftr-299	3674	31	,	,	PUNCT
ftr-299	3674	32	the	the	DET
ftr-299	3674	33	court	court	NOUN
ftr-299	3674	34	found	find	VERB
ftr-299	3674	35	for	for	ADP
ftr-299	3674	36	the	the	DET
ftr-299	3674	37	taxpayer	taxpayer	NOUN
ftr-299	3674	38	despite	despite	SCONJ
ftr-299	3674	39	imperfect	imperfect	ADJ
ftr-299	3674	40	documentation	documentation	NOUN
ftr-299	3674	41	.	.	PUNCT
ftr-299	3675	1	the	the	DET
ftr-299	3675	2	court	court	NOUN
ftr-299	3675	3	rejected	reject	VERB
ftr-299	3675	4	the	the	DET
ftr-299	3675	5	irs	irs	PROPN
ftr-299	3675	6	’s	’s	PART
ftr-299	3675	7	argument	argument	NOUN
ftr-299	3675	8	that	that	SCONJ
ftr-299	3675	9	the	the	DET
ftr-299	3675	10	written	write	VERB
ftr-299	3675	11	acknowledgment	acknowledgment	NOUN
ftr-299	3675	12	had	have	AUX
ftr-299	3675	13	not	not	PART
ftr-299	3675	14	been	be	AUX
ftr-299	3675	15	signed	sign	VERB
ftr-299	3675	16	by	by	ADP
ftr-299	3675	17	a	a	DET
ftr-299	3675	18	representative	representative	NOUN
ftr-299	3675	19	of	of	ADP
ftr-299	3675	20	the	the	DET
ftr-299	3675	21	donee	donee	NOUN
ftr-299	3675	22	,	,	PUNCT
ftr-299	3675	23	finding	find	VERB
ftr-299	3675	24	that	that	SCONJ
ftr-299	3675	25	the	the	DET
ftr-299	3675	26	signer	signer	NOUN
ftr-299	3675	27	was	be	AUX
ftr-299	3675	28	an	an	DET
ftr-299	3675	29	agent	agent	NOUN
ftr-299	3675	30	of	of	ADP
ftr-299	3675	31	the	the	DET
ftr-299	3675	32	donee	donee	NOUN
ftr-299	3675	33	.	.	PUNCT
ftr-299	3676	1	the	the	DET
ftr-299	3676	2	court	court	NOUN
ftr-299	3676	3	rejected	reject	VERB
ftr-299	3676	4	the	the	DET
ftr-299	3676	5	irs	irs	PROPN
ftr-299	3676	6	’s	’s	PART
ftr-299	3676	7	contention	contention	NOUN
ftr-299	3676	8	that	that	SCONJ
ftr-299	3676	9	a	a	DET
ftr-299	3676	10	typographical	typographical	ADJ
ftr-299	3676	11	error	error	NOUN
ftr-299	3676	12	in	in	ADP
ftr-299	3676	13	the	the	DET
ftr-299	3676	14	description	description	NOUN
ftr-299	3676	15	of	of	ADP
ftr-299	3676	16	the	the	DET
ftr-299	3676	17	property	property	NOUN
ftr-299	3676	18	was	be	AUX
ftr-299	3676	19	grounds	ground	NOUN
ftr-299	3676	20	for	for	ADP
ftr-299	3676	21	denying	deny	VERB
ftr-299	3676	22	the	the	DET
ftr-299	3676	23	deduction	deduction	NOUN
ftr-299	3676	24	in	in	ADP
ftr-299	3676	25	light	light	NOUN
ftr-299	3676	26	of	of	ADP
ftr-299	3676	27	the	the	DET
ftr-299	3676	28	fact	fact	NOUN
ftr-299	3676	29	that	that	SCONJ
ftr-299	3676	30	the	the	DET
ftr-299	3676	31	appraisal	appraisal	NOUN
ftr-299	3676	32	and	and	CCONJ
ftr-299	3676	33	the	the	DET
ftr-299	3676	34	form	form	NOUN
ftr-299	3676	35	8283	8283	NUM
ftr-299	3676	36	attached	attach	VERB
ftr-299	3676	37	to	to	ADP
ftr-299	3676	38	the	the	DET
ftr-299	3676	39	return	return	NOUN
ftr-299	3676	40	provided	provide	VERB
ftr-299	3676	41	the	the	DET
ftr-299	3676	42	accurate	accurate	ADJ
ftr-299	3676	43	description	description	NOUN
ftr-299	3676	44	of	of	ADP
ftr-299	3676	45	the	the	DET
ftr-299	3676	46	contributed	contribute	VERB
ftr-299	3676	47	property	property	NOUN
ftr-299	3676	48	.	.	PUNCT
ftr-299	3677	1	the	the	DET
ftr-299	3677	2	court	court	NOUN
ftr-299	3677	3	rejected	reject	VERB
ftr-299	3677	4	the	the	DET
ftr-299	3677	5	irs	irs	PROPN
ftr-299	3677	6	’s	’s	PART
ftr-299	3677	7	assertion	assertion	NOUN
ftr-299	3677	8	that	that	SCONJ
ftr-299	3677	9	the	the	DET
ftr-299	3677	10	contemporaneous	contemporaneous	ADJ
ftr-299	3677	11	written	write	VERB
ftr-299	3677	12	acknowledgment	acknowledgment	NOUN
ftr-299	3677	13	was	be	AUX
ftr-299	3677	14	defective	defective	ADJ
ftr-299	3677	15	because	because	SCONJ
ftr-299	3677	16	although	although	SCONJ
ftr-299	3677	17	it	it	PRON
ftr-299	3677	18	stated	state	VERB
ftr-299	3677	19	that	that	SCONJ
ftr-299	3677	20	the	the	DET
ftr-299	3677	21	easement	easement	NOUN
ftr-299	3677	22	was	be	AUX
ftr-299	3677	23	valued	value	VERB
ftr-299	3677	24	at	at	ADP
ftr-299	3677	25	$	$	SYM
ftr-299	3677	26	2,950,000	2,950,000	NUM
ftr-299	3677	27	,	,	PUNCT
ftr-299	3677	28	in	in	ADP
ftr-299	3677	29	consideration	consideration	NOUN
ftr-299	3677	30	for	for	ADP
ftr-299	3677	31	which	which	PRON
ftr-299	3677	32	the	the	DET
ftr-299	3677	33	donee	donee	NOUN
ftr-299	3677	34	provided	provide	VERB
ftr-299	3677	35	a	a	DET
ftr-299	3677	36	cash	cash	NOUN
ftr-299	3677	37	consideration	consideration	NOUN
ftr-299	3677	38	of	of	ADP
ftr-299	3677	39	$	$	SYM
ftr-299	3677	40	1,550,000	1,550,000	NUM
ftr-299	3677	41	,	,	PUNCT
ftr-299	3677	42	leaving	leave	VERB
ftr-299	3677	43	a	a	DET
ftr-299	3677	44	charitable	charitable	ADJ
ftr-299	3677	45	contribution	contribution	NOUN
ftr-299	3677	46	of	of	ADP
ftr-299	3677	47	$	$	SYM
ftr-299	3677	48	1.4	1.4	NUM
ftr-299	3677	49	million	million	NUM
ftr-299	3677	50	,	,	PUNCT
ftr-299	3677	51	it	it	PRON
ftr-299	3677	52	failed	fail	VERB
ftr-299	3677	53	to	to	PART
ftr-299	3677	54	state	state	VERB
ftr-299	3677	55	whether	whether	SCONJ
ftr-299	3677	56	the	the	DET
ftr-299	3677	57	donee	donee	NOUN
ftr-299	3677	58	organization	organization	NOUN
ftr-299	3677	59	provided	provide	VERB
ftr-299	3677	60	other	other	ADJ
ftr-299	3677	61	goods	good	NOUN
ftr-299	3677	62	,	,	PUNCT
ftr-299	3677	63	services	service	NOUN
ftr-299	3677	64	,	,	PUNCT
ftr-299	3677	65	or	or	CCONJ
ftr-299	3677	66	valuable	valuable	ADJ
ftr-299	3677	67	consideration	consideration	NOUN
ftr-299	3677	68	.	.	PUNCT
ftr-299	3678	1	finally	finally	ADV
ftr-299	3678	2	,	,	PUNCT
ftr-299	3678	3	the	the	DET
ftr-299	3678	4	court	court	NOUN
ftr-299	3678	5	applied	apply	VERB
ftr-299	3678	6	the	the	DET
ftr-299	3678	7	substantial	substantial	ADJ
ftr-299	3678	8	compliance	compliance	NOUN
ftr-299	3678	9	doctrine	doctrine	NOUN
ftr-299	3678	10	to	to	PART
ftr-299	3678	11	determine	determine	VERB
ftr-299	3678	12	that	that	SCONJ
ftr-299	3678	13	the	the	DET
ftr-299	3678	14	qualified	qualified	ADJ
ftr-299	3678	15	appraisal	appraisal	NOUN
ftr-299	3678	16	requirement	requirement	NOUN
ftr-299	3678	17	had	have	AUX
ftr-299	3678	18	been	be	AUX
ftr-299	3678	19	met	meet	VERB
ftr-299	3678	20	despite	despite	SCONJ
ftr-299	3678	21	the	the	DET
ftr-299	3678	22	fact	fact	NOUN
ftr-299	3678	23	that	that	SCONJ
ftr-299	3678	24	the	the	DET
ftr-299	3678	25	appraisal	appraisal	NOUN
ftr-299	3678	26	was	be	AUX
ftr-299	3678	27	for	for	ADP
ftr-299	3678	28	an	an	DET
ftr-299	3678	29	earlier	early	ADJ
ftr-299	3678	30	year	year	NOUN
ftr-299	3678	31	because	because	SCONJ
ftr-299	3678	32	the	the	DET
ftr-299	3678	33	taxpayer	taxpayer	NOUN
ftr-299	3678	34	relied	rely	VERB
ftr-299	3678	35	on	on	ADP
ftr-299	3678	36	a	a	DET
ftr-299	3678	37	long	long	ADJ
ftr-299	3678	38	-	-	PUNCT
ftr-299	3678	39	time	time	NOUN
ftr-299	3678	40	cpa	cpa	NOUN
ftr-299	3678	41	and	and	CCONJ
ftr-299	3678	42	tax	tax	NOUN
ftr-299	3678	43	advisor	advisor	NOUN
ftr-299	3678	44	and	and	CCONJ
ftr-299	3678	45	had	have	VERB
ftr-299	3678	46	no	no	DET
ftr-299	3678	47	reason	reason	NOUN
ftr-299	3678	48	to	to	PART
ftr-299	3678	49	doubt	doubt	VERB
ftr-299	3678	50	them	they	PRON
ftr-299	3678	51	when	when	SCONJ
ftr-299	3678	52	they	they	PRON
ftr-299	3678	53	told	tell	VERB
ftr-299	3678	54	him	he	PRON
ftr-299	3678	55	that	that	SCONJ
ftr-299	3678	56	an	an	DET
ftr-299	3678	57	updated	update	VERB
ftr-299	3678	58	appraisal	appraisal	NOUN
ftr-299	3678	59	would	would	AUX
ftr-299	3678	60	not	not	PART
ftr-299	3678	61	provide	provide	VERB
ftr-299	3678	62	a	a	DET
ftr-299	3678	63	different	different	ADJ
ftr-299	3678	64	value	value	NOUN
ftr-299	3678	65	.	.	PUNCT
ftr-299	3679	1	that	that	SCONJ
ftr-299	3679	2	a	a	DET
ftr-299	3679	3	subsequent	subsequent	ADJ
ftr-299	3679	4	valuation	valuation	NOUN
ftr-299	3679	5	prepared	prepare	VERB
ftr-299	3679	6	by	by	ADP
ftr-299	3679	7	the	the	DET
ftr-299	3679	8	taxpayer	taxpayer	NOUN
ftr-299	3679	9	’s	’s	PART
ftr-299	3679	10	expert	expert	NOUN
ftr-299	3679	11	produced	produce	VERB
ftr-299	3679	12	a	a	DET
ftr-299	3679	13	value	value	NOUN
ftr-299	3679	14	much	much	ADV
ftr-299	3679	15	higher	high	ADJ
ftr-299	3679	16	than	than	ADP
ftr-299	3679	17	the	the	DET
ftr-299	3679	18	earlier	early	ADJ
ftr-299	3679	19	appraisal	appraisal	NOUN
ftr-299	3679	20	indicated	indicate	VERB
ftr-299	3679	21	that	that	SCONJ
ftr-299	3679	22	it	it	PRON
ftr-299	3679	23	was	be	AUX
ftr-299	3679	24	reasonable	reasonable	ADJ
ftr-299	3679	25	for	for	SCONJ
ftr-299	3679	26	the	the	DET
ftr-299	3679	27	taxpayer	taxpayer	NOUN
ftr-299	3679	28	to	to	PART
ftr-299	3679	29	believe	believe	VERB
ftr-299	3679	30	the	the	DET
ftr-299	3679	31	earlier	early	ADJ
ftr-299	3679	32	appraisal	appraisal	NOUN
ftr-299	3679	33	“	"	PUNCT
ftr-299	3679	34	was	be	AUX
ftr-299	3679	35	not	not	PART
ftr-299	3679	36	stale	stale	ADJ
ftr-299	3679	37	in	in	ADP
ftr-299	3679	38	substance	substance	NOUN
ftr-299	3679	39	and	and	CCONJ
ftr-299	3679	40	thus	thus	ADV
ftr-299	3679	41	a	a	DET
ftr-299	3679	42	good	good	ADJ
ftr-299	3679	43	appraisal	appraisal	NOUN
ftr-299	3679	44	.	.	PUNCT
ftr-299	3679	45	”	"	PUNCT
ftr-299	3680	1	8	8	NUM
ftr-299	3680	2	.	.	PUNCT
ftr-299	3681	1	if	if	SCONJ
ftr-299	3681	2	you	you	PRON
ftr-299	3681	3	are	be	AUX
ftr-299	3681	4	both	both	CCONJ
ftr-299	3681	5	the	the	DET
ftr-299	3681	6	contributor	contributor	NOUN
ftr-299	3681	7	and	and	CCONJ
ftr-299	3681	8	the	the	DET
ftr-299	3681	9	president	president	NOUN
ftr-299	3681	10	of	of	ADP
ftr-299	3681	11	the	the	DET
ftr-299	3681	12	charity	charity	NOUN
ftr-299	3681	13	,	,	PUNCT
ftr-299	3681	14	you	you	PRON
ftr-299	3681	15	must	must	AUX
ftr-299	3681	16	send	send	VERB
ftr-299	3681	17	yourself	yourself	PRON
ftr-299	3681	18	a	a	DET
ftr-299	3681	19	contemporaneous	contemporaneous	ADJ
ftr-299	3681	20	written	write	VERB
ftr-299	3681	21	acknowledgment	acknowledgment	NOUN
ftr-299	3681	22	.	.	PUNCT
ftr-299	3682	1	note	note	VERB
ftr-299	3682	2	how	how	SCONJ
ftr-299	3682	3	our	our	PRON
ftr-299	3682	4	attention	attention	NOUN
ftr-299	3682	5	has	have	AUX
ftr-299	3682	6	been	be	AUX
ftr-299	3682	7	shifted	shift	VERB
ftr-299	3682	8	from	from	ADP
ftr-299	3682	9	ferals	feral	NOUN
ftr-299	3682	10	to	to	ADP
ftr-299	3682	11	ferrets	ferret	NOUN
ftr-299	3682	12	.	.	PUNCT
ftr-299	3683	1	villareale	villareale	PROPN
ftr-299	3683	2	v.	v.	ADP
ftr-299	3683	3	commissioner	commissioner	PROPN
ftr-299	3683	4	,	,	PUNCT
ftr-299	3683	5	t.c	t.c	PROPN
ftr-299	3683	6	.	.	PROPN
ftr-299	3683	7	memo	memo	NOUN
ftr-299	3683	8	.	.	PUNCT
ftr-299	3684	1	2013	2013	NUM
ftr-299	3684	2	-	-	SYM
ftr-299	3684	3	74	74	NUM
ftr-299	3684	4	(	(	PUNCT
ftr-299	3684	5	3/12/13	3/12/13	NUM
ftr-299	3684	6	)	)	PUNCT
ftr-299	3684	7	.	.	PUNCT
ftr-299	3685	1	the	the	DET
ftr-299	3685	2	taxpayer	taxpayer	NOUN
ftr-299	3685	3	was	be	AUX
ftr-299	3685	4	a	a	DET
ftr-299	3685	5	co	co	NOUN
ftr-299	3685	6	-	-	NOUN
ftr-299	3685	7	founder	founder	NOUN
ftr-299	3685	8	of	of	ADP
ftr-299	3685	9	ndm	ndm	PROPN
ftr-299	3685	10	ferret	ferret	PROPN
ftr-299	3685	11	rescue	rescue	PROPN
ftr-299	3685	12	&	&	CCONJ
ftr-299	3685	13	sanctuary	sanctuary	PROPN
ftr-299	3685	14	,	,	PUNCT
ftr-299	3685	15	inc	inc	PROPN
ftr-299	3685	16	.	.	PROPN
ftr-299	3686	1	(	(	PUNCT
ftr-299	3686	2	ndm	ndm	PROPN
ftr-299	3686	3	)	)	PUNCT
ftr-299	3686	4	,	,	PUNCT
ftr-299	3686	5	an	an	DET
ftr-299	3686	6	animal	animal	NOUN
ftr-299	3686	7	rescue	rescue	NOUN
ftr-299	3686	8	organization	organization	NOUN
ftr-299	3686	9	that	that	PRON
ftr-299	3686	10	specializes	specialize	VERB
ftr-299	3686	11	in	in	ADP
ftr-299	3686	12	rescuing	rescue	VERB
ftr-299	3686	13	ferrets	ferret	NOUN
ftr-299	3686	14	.	.	PUNCT
ftr-299	3687	1	during	during	ADP
ftr-299	3687	2	the	the	DET
ftr-299	3687	3	year	year	NOUN
ftr-299	3687	4	in	in	ADP
ftr-299	3687	5	issue	issue	NOUN
ftr-299	3687	6	,	,	PUNCT
ftr-299	3687	7	when	when	SCONJ
ftr-299	3687	8	she	she	PRON
ftr-299	3687	9	was	be	AUX
ftr-299	3687	10	ndm	ndm	PROPN
ftr-299	3687	11	’s	’s	PART
ftr-299	3687	12	president	president	NOUN
ftr-299	3687	13	,	,	PUNCT
ftr-299	3687	14	she	she	PRON
ftr-299	3687	15	contributed	contribute	VERB
ftr-299	3687	16	$	$	SYM
ftr-299	3687	17	10,022	10,022	NUM
ftr-299	3687	18	to	to	ADP
ftr-299	3687	19	ndm	ndm	PROPN
ftr-299	3687	20	by	by	ADP
ftr-299	3687	21	electronic	electronic	ADJ
ftr-299	3687	22	funds	fund	NOUN
ftr-299	3687	23	transfers	transfer	NOUN
ftr-299	3687	24	.	.	PUNCT
ftr-299	3688	1	twenty	twenty	NUM
ftr-299	3688	2	-	-	PUNCT
ftr-299	3688	3	seven	seven	NUM
ftr-299	3688	4	contributions	contribution	NOUN
ftr-299	3688	5	(	(	PUNCT
ftr-299	3688	6	totaling	total	VERB
ftr-299	3688	7	$	$	SYM
ftr-299	3688	8	2,393	2,393	NUM
ftr-299	3688	9	)	)	PUNCT
ftr-299	3688	10	were	be	AUX
ftr-299	3688	11	for	for	ADP
ftr-299	3688	12	less	less	ADJ
ftr-299	3688	13	than	than	ADP
ftr-299	3688	14	$	$	SYM
ftr-299	3688	15	250	250	NUM
ftr-299	3688	16	and	and	CCONJ
ftr-299	3688	17	17	17	NUM
ftr-299	3688	18	(	(	PUNCT
ftr-299	3688	19	totaling	total	VERB
ftr-299	3688	20	$	$	SYM
ftr-299	3688	21	7,629	7,629	NUM
ftr-299	3688	22	)	)	PUNCT
ftr-299	3688	23	were	be	AUX
ftr-299	3688	24	for	for	ADP
ftr-299	3688	25	$	$	SYM
ftr-299	3688	26	250	250	NUM
ftr-299	3688	27	or	or	CCONJ
ftr-299	3688	28	more	more	ADJ
ftr-299	3688	29	.	.	PUNCT
ftr-299	3689	1	the	the	DET
ftr-299	3689	2	dates	date	NOUN
ftr-299	3689	3	and	and	CCONJ
ftr-299	3689	4	amounts	amount	NOUN
ftr-299	3689	5	of	of	ADP
ftr-299	3689	6	the	the	DET
ftr-299	3689	7	transfers	transfer	NOUN
ftr-299	3689	8	were	be	AUX
ftr-299	3689	9	reflected	reflect	VERB
ftr-299	3689	10	in	in	ADP
ftr-299	3689	11	the	the	DET
ftr-299	3689	12	taxpayer	taxpayer	NOUN
ftr-299	3689	13	’s	’s	PART
ftr-299	3689	14	2014	2014	NUM
ftr-299	3689	15	]	]	PUNCT
ftr-299	3689	16	recent	recent	ADJ
ftr-299	3689	17	developments	development	NOUN
ftr-299	3689	18	in	in	ADP
ftr-299	3689	19	federal	federal	ADJ
ftr-299	3689	20	income	income	NOUN
ftr-299	3689	21	taxation	taxation	NOUN
ftr-299	3689	22	403	403	NUM
ftr-299	3689	23	and	and	CCONJ
ftr-299	3689	24	ndm	ndm	PROPN
ftr-299	3689	25	’s	’s	PART
ftr-299	3689	26	bank	bank	PROPN
ftr-299	3689	27	statements	statement	NOUN
ftr-299	3689	28	,	,	PUNCT
ftr-299	3689	29	but	but	CCONJ
ftr-299	3689	30	ndm	ndm	PROPN
ftr-299	3689	31	never	never	ADV
ftr-299	3689	32	provided	provide	VERB
ftr-299	3689	33	the	the	DET
ftr-299	3689	34	taxpayer	taxpayer	NOUN
ftr-299	3689	35	with	with	ADP
ftr-299	3689	36	a	a	DET
ftr-299	3689	37	contemporaneous	contemporaneous	ADJ
ftr-299	3689	38	written	write	VERB
ftr-299	3689	39	acknowledgment	acknowledgment	NOUN
ftr-299	3689	40	containing	contain	VERB
ftr-299	3689	41	a	a	DET
ftr-299	3689	42	description	description	NOUN
ftr-299	3689	43	of	of	ADP
ftr-299	3689	44	any	any	DET
ftr-299	3689	45	property	property	NOUN
ftr-299	3689	46	contributed	contribute	VERB
ftr-299	3689	47	,	,	PUNCT
ftr-299	3689	48	a	a	DET
ftr-299	3689	49	statement	statement	NOUN
ftr-299	3689	50	as	as	ADP
ftr-299	3689	51	to	to	ADP
ftr-299	3689	52	whether	whether	SCONJ
ftr-299	3689	53	any	any	DET
ftr-299	3689	54	goods	good	NOUN
ftr-299	3689	55	or	or	CCONJ
ftr-299	3689	56	services	service	NOUN
ftr-299	3689	57	were	be	AUX
ftr-299	3689	58	provided	provide	VERB
ftr-299	3689	59	in	in	ADP
ftr-299	3689	60	consideration	consideration	NOUN
ftr-299	3689	61	,	,	PUNCT
ftr-299	3689	62	and	and	CCONJ
ftr-299	3689	63	a	a	DET
ftr-299	3689	64	description	description	NOUN
ftr-299	3689	65	and	and	CCONJ
ftr-299	3689	66	good	good	ADJ
ftr-299	3689	67	-	-	PUNCT
ftr-299	3689	68	faith	faith	NOUN
ftr-299	3689	69	estimate	estimate	NOUN
ftr-299	3689	70	of	of	ADP
ftr-299	3689	71	the	the	DET
ftr-299	3689	72	value	value	NOUN
ftr-299	3689	73	of	of	ADP
ftr-299	3689	74	any	any	DET
ftr-299	3689	75	goods	good	NOUN
ftr-299	3689	76	or	or	CCONJ
ftr-299	3689	77	services	service	NOUN
ftr-299	3689	78	provided	provide	VERB
ftr-299	3689	79	in	in	ADP
ftr-299	3689	80	consideration	consideration	NOUN
ftr-299	3689	81	as	as	SCONJ
ftr-299	3689	82	required	require	VERB
ftr-299	3689	83	by	by	ADP
ftr-299	3689	84	§	§	PROPN
ftr-299	3689	85	170(f)(8	170(f)(8	NUM
ftr-299	3689	86	)	)	PUNCT
ftr-299	3689	87	.	.	PUNCT
ftr-299	3690	1	accordingly	accordingly	ADV
ftr-299	3690	2	,	,	PUNCT
ftr-299	3690	3	the	the	DET
ftr-299	3690	4	tax	tax	NOUN
ftr-299	3690	5	court	court	NOUN
ftr-299	3690	6	(	(	PUNCT
ftr-299	3690	7	judge	judge	PROPN
ftr-299	3690	8	vasquez	vasquez	PROPN
ftr-299	3690	9	)	)	PUNCT
ftr-299	3690	10	upheld	uphold	VERB
ftr-299	3690	11	the	the	DET
ftr-299	3690	12	irs	irs	PROPN
ftr-299	3690	13	’s	’s	PART
ftr-299	3690	14	denial	denial	NOUN
ftr-299	3690	15	of	of	ADP
ftr-299	3690	16	the	the	DET
ftr-299	3690	17	$	$	SYM
ftr-299	3690	18	7,629	7,629	NUM
ftr-299	3690	19	of	of	ADP
ftr-299	3690	20	contributions	contribution	NOUN
ftr-299	3690	21	that	that	PRON
ftr-299	3690	22	were	be	AUX
ftr-299	3690	23	for	for	ADP
ftr-299	3690	24	$	$	SYM
ftr-299	3690	25	250	250	NUM
ftr-299	3690	26	or	or	CCONJ
ftr-299	3690	27	more	more	ADJ
ftr-299	3690	28	.	.	PUNCT
ftr-299	3691	1	the	the	DET
ftr-299	3691	2	court	court	NOUN
ftr-299	3691	3	found	find	VERB
ftr-299	3691	4	it	it	PRON
ftr-299	3691	5	“	"	PUNCT
ftr-299	3691	6	immaterial	immaterial	ADJ
ftr-299	3691	7	”	"	PUNCT
ftr-299	3691	8	that	that	SCONJ
ftr-299	3691	9	taxpayer	taxpayer	NOUN
ftr-299	3691	10	was	be	AUX
ftr-299	3691	11	on	on	ADP
ftr-299	3691	12	both	both	DET
ftr-299	3691	13	sides	side	NOUN
ftr-299	3691	14	of	of	ADP
ftr-299	3691	15	the	the	DET
ftr-299	3691	16	transaction	transaction	NOUN
ftr-299	3691	17	and	and	CCONJ
ftr-299	3691	18	rejected	reject	VERB
ftr-299	3691	19	her	her	PRON
ftr-299	3691	20	contention	contention	NOUN
ftr-299	3691	21	that	that	SCONJ
ftr-299	3691	22	as	as	ADP
ftr-299	3691	23	the	the	DET
ftr-299	3691	24	president	president	NOUN
ftr-299	3691	25	of	of	ADP
ftr-299	3691	26	ndm	ndm	PROPN
ftr-299	3691	27	“	"	PUNCT
ftr-299	3691	28	‘	'	PUNCT
ftr-299	3691	29	it	it	PRON
ftr-299	3691	30	would	would	AUX
ftr-299	3691	31	have	have	AUX
ftr-299	3691	32	been	be	AUX
ftr-299	3691	33	futile	futile	ADJ
ftr-299	3691	34	to	to	PART
ftr-299	3691	35	issue	issue	VERB
ftr-299	3691	36	herself	herself	PRON
ftr-299	3691	37	a	a	DET
ftr-299	3691	38	statement	statement	NOUN
ftr-299	3691	39	that	that	PRON
ftr-299	3691	40	expressly	expressly	ADV
ftr-299	3691	41	provided	provide	VERB
ftr-299	3691	42	that	that	SCONJ
ftr-299	3691	43	no	no	DET
ftr-299	3691	44	goods	good	NOUN
ftr-299	3691	45	or	or	CCONJ
ftr-299	3691	46	services	service	NOUN
ftr-299	3691	47	were	be	AUX
ftr-299	3691	48	provided	provide	VERB
ftr-299	3691	49	in	in	ADP
ftr-299	3691	50	exchange	exchange	NOUN
ftr-299	3691	51	for	for	ADP
ftr-299	3691	52	her	her	PRON
ftr-299	3691	53	contributions	contribution	NOUN
ftr-299	3691	54	.	.	PUNCT
ftr-299	3691	55	’	'	PUNCT
ftr-299	3691	56	”	"	PUNCT
ftr-299	3692	1	the	the	DET
ftr-299	3692	2	deduction	deduction	NOUN
ftr-299	3692	3	for	for	ADP
ftr-299	3692	4	the	the	DET
ftr-299	3692	5	$	$	SYM
ftr-299	3692	6	2,393	2,393	NUM
ftr-299	3692	7	of	of	ADP
ftr-299	3692	8	contribution	contribution	NOUN
ftr-299	3692	9	that	that	PRON
ftr-299	3692	10	were	be	AUX
ftr-299	3692	11	in	in	ADP
ftr-299	3692	12	individual	individual	ADJ
ftr-299	3692	13	amounts	amount	NOUN
ftr-299	3692	14	of	of	ADP
ftr-299	3692	15	less	less	ADJ
ftr-299	3692	16	than	than	ADP
ftr-299	3692	17	$	$	SYM
ftr-299	3692	18	250	250	NUM
ftr-299	3692	19	was	be	AUX
ftr-299	3692	20	allowed	allow	VERB
ftr-299	3692	21	.	.	PUNCT
ftr-299	3693	1			PRON
ftr-299	3693	2	do	do	AUX
ftr-299	3693	3	you	you	PRON
ftr-299	3693	4	remember	remember	VERB
ftr-299	3693	5	?	?	PUNCT
ftr-299	3694	1	a	a	DET
ftr-299	3694	2	touch	touch	NOUN
ftr-299	3694	3	of	of	ADP
ftr-299	3694	4	cohan	cohan	PROPN
ftr-299	3695	1	[	[	X
ftr-299	3695	2	?	?	X
ftr-299	3695	3	]	]	X
ftr-299	3695	4	,	,	PUNCT
ftr-299	3695	5	with	with	ADP
ftr-299	3695	6	a	a	DET
ftr-299	3695	7	cap	cap	NOUN
ftr-299	3695	8	,	,	PUNCT
ftr-299	3695	9	for	for	SCONJ
ftr-299	3695	10	the	the	DET
ftr-299	3695	11	cat	cat	NOUN
ftr-299	3695	12	woman	woman	NOUN
ftr-299	3695	13	’s	’s	PART
ftr-299	3695	14	unreimbursed	unreimburse	VERB
ftr-299	3695	15	charitable	charitable	ADJ
ftr-299	3695	16	volunteer	volunteer	NOUN
ftr-299	3695	17	expenses	expense	NOUN
ftr-299	3695	18	.	.	PUNCT
ftr-299	3696	1	van	van	PROPN
ftr-299	3696	2	dusen	dusen	PROPN
ftr-299	3696	3	v.	v.	PROPN
ftr-299	3696	4	commissioner	commissioner	PROPN
ftr-299	3696	5	,	,	PUNCT
ftr-299	3696	6	136	136	NUM
ftr-299	3696	7	t.c	t.c	PROPN
ftr-299	3696	8	.	.	PROPN
ftr-299	3697	1	515	515	NUM
ftr-299	3697	2	(	(	PUNCT
ftr-299	3697	3	2011	2011	NUM
ftr-299	3697	4	)	)	PUNCT
ftr-299	3697	5	.	.	PUNCT
ftr-299	3698	1	the	the	DET
ftr-299	3698	2	taxpayer	taxpayer	NOUN
ftr-299	3698	3	claimed	claim	VERB
ftr-299	3698	4	charitable	charitable	ADJ
ftr-299	3698	5	contribution	contribution	NOUN
ftr-299	3698	6	deductions	deduction	NOUN
ftr-299	3698	7	for	for	ADP
ftr-299	3698	8	out	out	ADV
ftr-299	3698	9	-	-	PUNCT
ftr-299	3698	10	of	of	ADP
ftr-299	3698	11	-	-	PUNCT
ftr-299	3698	12	pocket	pocket	NOUN
ftr-299	3698	13	expenses	expense	NOUN
ftr-299	3698	14	incurred	incur	VERB
ftr-299	3698	15	in	in	ADP
ftr-299	3698	16	caring	care	VERB
ftr-299	3698	17	for	for	ADP
ftr-299	3698	18	“	"	PUNCT
ftr-299	3698	19	foster	foster	ADJ
ftr-299	3698	20	cats	cat	NOUN
ftr-299	3698	21	”	"	PUNCT
ftr-299	3698	22	as	as	ADP
ftr-299	3698	23	a	a	DET
ftr-299	3698	24	volunteer	volunteer	NOUN
ftr-299	3698	25	on	on	ADP
ftr-299	3698	26	behalf	behalf	NOUN
ftr-299	3698	27	of	of	ADP
ftr-299	3698	28	fix	fix	VERB
ftr-299	3698	29	our	our	PRON
ftr-299	3698	30	ferals	feral	NOUN
ftr-299	3698	31	,	,	PUNCT
ftr-299	3698	32	a	a	DET
ftr-299	3698	33	§	§	ADJ
ftr-299	3698	34	501(c)(3	501(c)(3	NUM
ftr-299	3698	35	)	)	PUNCT
ftr-299	3698	36	organization	organization	NOUN
ftr-299	3698	37	.	.	PUNCT
ftr-299	3699	1	the	the	DET
ftr-299	3699	2	tax	tax	NOUN
ftr-299	3699	3	court	court	NOUN
ftr-299	3699	4	(	(	PUNCT
ftr-299	3699	5	judge	judge	PROPN
ftr-299	3699	6	morrison	morrison	PROPN
ftr-299	3699	7	)	)	PUNCT
ftr-299	3699	8	applied	apply	VERB
ftr-299	3699	9	the	the	DET
ftr-299	3699	10	“	"	PUNCT
ftr-299	3699	11	substantial	substantial	ADJ
ftr-299	3699	12	compliance	compliance	NOUN
ftr-299	3699	13	doctrine	doctrine	NOUN
ftr-299	3699	14	”	"	PUNCT
ftr-299	3699	15	to	to	PART
ftr-299	3699	16	allow	allow	VERB
ftr-299	3699	17	a	a	DET
ftr-299	3699	18	deduction	deduction	NOUN
ftr-299	3699	19	for	for	ADP
ftr-299	3699	20	expenses	expense	NOUN
ftr-299	3699	21	incurred	incur	VERB
ftr-299	3699	22	by	by	ADP
ftr-299	3699	23	a	a	DET
ftr-299	3699	24	volunteer	volunteer	NOUN
ftr-299	3699	25	providing	provide	VERB
ftr-299	3699	26	services	service	NOUN
ftr-299	3699	27	to	to	ADP
ftr-299	3699	28	a	a	DET
ftr-299	3699	29	charitable	charitable	ADJ
ftr-299	3699	30	organization	organization	NOUN
ftr-299	3699	31	,	,	PUNCT
ftr-299	3699	32	even	even	ADV
ftr-299	3699	33	though	though	SCONJ
ftr-299	3699	34	the	the	DET
ftr-299	3699	35	taxpayer	taxpayer	NOUN
ftr-299	3699	36	’s	’s	PART
ftr-299	3699	37	records	record	NOUN
ftr-299	3699	38	did	do	AUX
ftr-299	3699	39	not	not	PART
ftr-299	3699	40	strictly	strictly	ADV
ftr-299	3699	41	meet	meet	VERB
ftr-299	3699	42	the	the	DET
ftr-299	3699	43	specific	specific	ADJ
ftr-299	3699	44	requirements	requirement	NOUN
ftr-299	3699	45	of	of	ADP
ftr-299	3699	46	reg	reg	NOUN
ftr-299	3699	47	.	.	PUNCT
ftr-299	3700	1	§	§	PROPN
ftr-299	3700	2	170a-13(a)(1	170a-13(a)(1	NUM
ftr-299	3700	3	)	)	PUNCT
ftr-299	3700	4	.	.	PUNCT
ftr-299	3701	1	the	the	DET
ftr-299	3701	2	taxpayer	taxpayer	NOUN
ftr-299	3701	3	’s	’s	PART
ftr-299	3701	4	documents	document	NOUN
ftr-299	3701	5	were	be	AUX
ftr-299	3701	6	“	"	PUNCT
ftr-299	3701	7	legitimate	legitimate	ADJ
ftr-299	3701	8	substitutes	substitute	NOUN
ftr-299	3701	9	for	for	ADP
ftr-299	3701	10	canceled	cancel	VERB
ftr-299	3701	11	checks	check	NOUN
ftr-299	3701	12	,	,	PUNCT
ftr-299	3701	13	”	"	PUNCT
ftr-299	3701	14	because	because	SCONJ
ftr-299	3701	15	they	they	PRON
ftr-299	3701	16	contained	contain	VERB
ftr-299	3701	17	all	all	PRON
ftr-299	3701	18	of	of	ADP
ftr-299	3701	19	the	the	DET
ftr-299	3701	20	information	information	NOUN
ftr-299	3701	21	that	that	PRON
ftr-299	3701	22	would	would	AUX
ftr-299	3701	23	have	have	AUX
ftr-299	3701	24	been	be	AUX
ftr-299	3701	25	on	on	ADP
ftr-299	3701	26	a	a	DET
ftr-299	3701	27	canceled	cancel	VERB
ftr-299	3701	28	check	check	NOUN
ftr-299	3701	29	—	—	PUNCT
ftr-299	3701	30	the	the	DET
ftr-299	3701	31	name	name	NOUN
ftr-299	3701	32	of	of	ADP
ftr-299	3701	33	the	the	DET
ftr-299	3701	34	payee	payee	NOUN
ftr-299	3701	35	,	,	PUNCT
ftr-299	3701	36	the	the	DET
ftr-299	3701	37	date	date	NOUN
ftr-299	3701	38	of	of	ADP
ftr-299	3701	39	the	the	DET
ftr-299	3701	40	payment	payment	NOUN
ftr-299	3701	41	,	,	PUNCT
ftr-299	3701	42	and	and	CCONJ
ftr-299	3701	43	the	the	DET
ftr-299	3701	44	amount	amount	NOUN
ftr-299	3701	45	of	of	ADP
ftr-299	3701	46	the	the	DET
ftr-299	3701	47	payment	payment	NOUN
ftr-299	3701	48	.	.	PUNCT
ftr-299	3702	1	although	although	SCONJ
ftr-299	3702	2	the	the	DET
ftr-299	3702	3	regulation	regulation	NOUN
ftr-299	3702	4	requiring	require	VERB
ftr-299	3702	5	substantiation	substantiation	NOUN
ftr-299	3702	6	records	record	NOUN
ftr-299	3702	7	to	to	PART
ftr-299	3702	8	reflect	reflect	VERB
ftr-299	3702	9	the	the	DET
ftr-299	3702	10	name	name	NOUN
ftr-299	3702	11	of	of	ADP
ftr-299	3702	12	the	the	DET
ftr-299	3702	13	donee	donee	NOUN
ftr-299	3702	14	was	be	AUX
ftr-299	3702	15	not	not	PART
ftr-299	3702	16	written	write	VERB
ftr-299	3702	17	with	with	ADP
ftr-299	3702	18	unreimbursed	unreimbursed	ADJ
ftr-299	3702	19	volunteer	volunteer	NOUN
ftr-299	3702	20	expenses	expense	NOUN
ftr-299	3702	21	in	in	ADP
ftr-299	3702	22	mind	mind	NOUN
ftr-299	3702	23	,	,	PUNCT
ftr-299	3702	24	because	because	SCONJ
ftr-299	3702	25	the	the	DET
ftr-299	3702	26	amounts	amount	NOUN
ftr-299	3702	27	expended	expend	VERB
ftr-299	3702	28	exceeded	exceed	VERB
ftr-299	3702	29	$	$	SYM
ftr-299	3702	30	250	250	NUM
ftr-299	3702	31	and	and	CCONJ
ftr-299	3702	32	the	the	DET
ftr-299	3702	33	taxpayer	taxpayer	NOUN
ftr-299	3702	34	failed	fail	VERB
ftr-299	3702	35	to	to	PART
ftr-299	3702	36	satisfy	satisfy	VERB
ftr-299	3702	37	requirements	requirement	NOUN
ftr-299	3702	38	of	of	ADP
ftr-299	3702	39	§	§	PROPN
ftr-299	3702	40	170(f)(8)(a	170(f)(8)(a	PROPN
ftr-299	3702	41	)	)	PUNCT
ftr-299	3702	42	and	and	CCONJ
ftr-299	3702	43	reg	reg	NOUN
ftr-299	3702	44	.	.	PUNCT
ftr-299	3703	1	§	§	PROPN
ftr-299	3703	2	1.170a-13(f)(1	1.170a-13(f)(1	NUM
ftr-299	3703	3	)	)	PUNCT
ftr-299	3703	4	for	for	ADP
ftr-299	3703	5	substantiation	substantiation	NOUN
ftr-299	3703	6	in	in	ADP
ftr-299	3703	7	the	the	DET
ftr-299	3703	8	form	form	NOUN
ftr-299	3703	9	of	of	ADP
ftr-299	3703	10	a	a	DET
ftr-299	3703	11	contemporaneous	contemporaneous	ADJ
ftr-299	3703	12	written	write	VERB
ftr-299	3703	13	acknowledgment	acknowledgment	NOUN
ftr-299	3703	14	from	from	ADP
ftr-299	3703	15	the	the	DET
ftr-299	3703	16	charitable	charitable	ADJ
ftr-299	3703	17	organization	organization	NOUN
ftr-299	3703	18	,	,	PUNCT
ftr-299	3703	19	the	the	DET
ftr-299	3703	20	deductible	deductible	ADJ
ftr-299	3703	21	amount	amount	NOUN
ftr-299	3703	22	for	for	ADP
ftr-299	3703	23	each	each	DET
ftr-299	3703	24	separate	separate	ADJ
ftr-299	3703	25	expenditure	expenditure	NOUN
ftr-299	3703	26	was	be	AUX
ftr-299	3703	27	limited	limit	VERB
ftr-299	3703	28	to	to	ADP
ftr-299	3703	29	$	$	SYM
ftr-299	3703	30	250	250	NUM
ftr-299	3703	31	.	.	PUNCT
ftr-299	3704	1			NOUN
ftr-299	3704	2	query	query	NOUN
ftr-299	3704	3	whether	whether	SCONJ
ftr-299	3704	4	prudent	prudent	ADJ
ftr-299	3704	5	planning	planning	NOUN
ftr-299	3704	6	in	in	ADP
ftr-299	3704	7	the	the	DET
ftr-299	3704	8	future	future	NOUN
ftr-299	3704	9	should	should	AUX
ftr-299	3704	10	be	be	AUX
ftr-299	3704	11	:	:	PUNCT
ftr-299	3704	12	“	"	PUNCT
ftr-299	3704	13	if	if	SCONJ
ftr-299	3704	14	it	it	PRON
ftr-299	3704	15	flies	fly	VERB
ftr-299	3704	16	or	or	CCONJ
ftr-299	3704	17	floats	float	NOUN
ftr-299	3704	18	,	,	PUNCT
ftr-299	3704	19	do	do	AUX
ftr-299	3704	20	n’t	not	PART
ftr-299	3704	21	own	own	VERB
ftr-299	3704	22	–	–	PUNCT
ftr-299	3704	23	rent	rent	NOUN
ftr-299	3704	24	;	;	PUNCT
ftr-299	3704	25	if	if	SCONJ
ftr-299	3704	26	it	it	PRON
ftr-299	3704	27	barks	bark	VERB
ftr-299	3704	28	or	or	CCONJ
ftr-299	3704	29	meows	meow	VERB
ftr-299	3704	30	,	,	PUNCT
ftr-299	3704	31	do	do	AUX
ftr-299	3704	32	n’t	not	PART
ftr-299	3704	33	adopt	adopt	VERB
ftr-299	3704	34	–	–	PUNCT
ftr-299	3704	35	foster	foster	ADJ
ftr-299	3704	36	.	.	PUNCT
ftr-299	3704	37	”	"	PUNCT
ftr-299	3705	1	9	9	NUM
ftr-299	3705	2	.	.	X
ftr-299	3705	3	quid	quid	ADJ
ftr-299	3705	4	pro	pro	X
ftr-299	3705	5	quo	quo	NOUN
ftr-299	3705	6	can	can	AUX
ftr-299	3705	7	be	be	AUX
ftr-299	3705	8	very	very	ADV
ftr-299	3705	9	intangible	intangible	ADJ
ftr-299	3705	10	.	.	PUNCT
ftr-299	3706	1	boone	boone	PROPN
ftr-299	3706	2	operations	operations	PROPN
ftr-299	3706	3	co.	co.	PROPN
ftr-299	3706	4	,	,	PUNCT
ftr-299	3706	5	l.l.c	l.l.c	NOUN
ftr-299	3706	6	.	.	PUNCT
ftr-299	3707	1	v.	v.	PROPN
ftr-299	3707	2	commissioner	commissioner	PROPN
ftr-299	3707	3	,	,	PUNCT
ftr-299	3707	4	t.c	t.c	PROPN
ftr-299	3707	5	.	.	PROPN
ftr-299	3707	6	memo	memo	NOUN
ftr-299	3707	7	.	.	PUNCT
ftr-299	3708	1	2013	2013	NUM
ftr-299	3708	2	-	-	SYM
ftr-299	3708	3	101	101	NUM
ftr-299	3708	4	(	(	PUNCT
ftr-299	3708	5	4/11/13	4/11/13	NOUN
ftr-299	3708	6	)	)	PUNCT
ftr-299	3708	7	.	.	PUNCT
ftr-299	3709	1	the	the	DET
ftr-299	3709	2	taxpayer	taxpayer	NOUN
ftr-299	3709	3	transferred	transfer	VERB
ftr-299	3709	4	fill	fill	NOUN
ftr-299	3709	5	dirt	dirt	NOUN
ftr-299	3709	6	to	to	ADP
ftr-299	3709	7	the	the	DET
ftr-299	3709	8	city	city	NOUN
ftr-299	3709	9	of	of	ADP
ftr-299	3709	10	tucson	tucson	NOUN
ftr-299	3709	11	in	in	ADP
ftr-299	3709	12	a	a	DET
ftr-299	3709	13	bargain	bargain	NOUN
ftr-299	3709	14	sale	sale	NOUN
ftr-299	3709	15	and	and	CCONJ
ftr-299	3709	16	claimed	claim	VERB
ftr-299	3709	17	a	a	DET
ftr-299	3709	18	charitable	charitable	ADJ
ftr-299	3709	19	contribution	contribution	NOUN
ftr-299	3709	20	deduction	deduction	NOUN
ftr-299	3709	21	for	for	ADP
ftr-299	3709	22	the	the	DET
ftr-299	3709	23	difference	difference	NOUN
ftr-299	3709	24	between	between	ADP
ftr-299	3709	25	the	the	DET
ftr-299	3709	26	appraised	appraise	VERB
ftr-299	3709	27	fair	fair	ADJ
ftr-299	3709	28	market	market	NOUN
ftr-299	3709	29	value	value	NOUN
ftr-299	3709	30	of	of	ADP
ftr-299	3709	31	the	the	DET
ftr-299	3709	32	fill	fill	NOUN
ftr-299	3709	33	dirt	dirt	NOUN
ftr-299	3709	34	and	and	CCONJ
ftr-299	3709	35	the	the	DET
ftr-299	3709	36	cash	cash	NOUN
ftr-299	3709	37	purchase	purchase	NOUN
ftr-299	3709	38	price	price	NOUN
ftr-299	3709	39	.	.	PUNCT
ftr-299	3710	1	the	the	DET
ftr-299	3710	2	fill	fill	NOUN
ftr-299	3710	3	dirt	dirt	NOUN
ftr-299	3710	4	was	be	AUX
ftr-299	3710	5	used	use	VERB
ftr-299	3710	6	in	in	ADP
ftr-299	3710	7	the	the	DET
ftr-299	3710	8	process	process	NOUN
ftr-299	3710	9	of	of	ADP
ftr-299	3710	10	closing	close	VERB
ftr-299	3710	11	a	a	DET
ftr-299	3710	12	city	city	NOUN
ftr-299	3710	13	of	of	ADP
ftr-299	3710	14	tucson	tucson	PROPN
ftr-299	3710	15	landfill	landfill	NOUN
ftr-299	3710	16	that	that	PRON
ftr-299	3710	17	was	be	AUX
ftr-299	3710	18	adjacent	adjacent	ADJ
ftr-299	3710	19	to	to	ADP
ftr-299	3710	20	the	the	DET
ftr-299	3710	21	landfill	landfill	NOUN
ftr-299	3710	22	operated	operate	VERB
ftr-299	3710	23	by	by	ADP
ftr-299	3710	24	the	the	DET
ftr-299	3710	25	taxpayer	taxpayer	NOUN
ftr-299	3710	26	.	.	PUNCT
ftr-299	3711	1	the	the	DET
ftr-299	3711	2	tax	tax	NOUN
ftr-299	3711	3	court	court	NOUN
ftr-299	3711	4	(	(	PUNCT
ftr-299	3711	5	judge	judge	NOUN
ftr-299	3711	6	marvel	marvel	NOUN
ftr-299	3711	7	)	)	PUNCT
ftr-299	3711	8	upheld	upheld	NOUN
ftr-299	3711	9	denial	denial	NOUN
ftr-299	3711	10	of	of	ADP
ftr-299	3711	11	the	the	DET
ftr-299	3711	12	deduction	deduction	NOUN
ftr-299	3711	13	on	on	ADP
ftr-299	3711	14	almost	almost	ADV
ftr-299	3711	15	every	every	PRON
ftr-299	3711	16	conceivable	conceivable	ADJ
ftr-299	3711	17	ground	ground	NOUN
ftr-299	3711	18	.	.	PUNCT
ftr-299	3712	1	404	404	NUM
ftr-299	3712	2	florida	florida	PROPN
ftr-299	3712	3	tax	tax	NOUN
ftr-299	3712	4	review	review	NOUN
ftr-299	3712	5	[	[	X
ftr-299	3712	6	vol	vol	NOUN
ftr-299	3712	7	.	.	PUNCT
ftr-299	3713	1	15:5	15:5	NUM
ftr-299	3713	2	first	first	ADJ
ftr-299	3713	3	,	,	PUNCT
ftr-299	3713	4	the	the	DET
ftr-299	3713	5	substantiation	substantiation	NOUN
ftr-299	3713	6	requirements	requirement	NOUN
ftr-299	3713	7	of	of	ADP
ftr-299	3713	8	§	§	PROPN
ftr-299	3713	9	170(f)(8)(b	170(f)(8)(b	PROPN
ftr-299	3713	10	)	)	PUNCT
ftr-299	3713	11	had	have	AUX
ftr-299	3713	12	not	not	PART
ftr-299	3713	13	been	be	AUX
ftr-299	3713	14	met	meet	VERB
ftr-299	3713	15	.	.	PUNCT
ftr-299	3714	1	although	although	SCONJ
ftr-299	3714	2	the	the	DET
ftr-299	3714	3	written	write	VERB
ftr-299	3714	4	agreement	agreement	NOUN
ftr-299	3714	5	between	between	ADP
ftr-299	3714	6	the	the	DET
ftr-299	3714	7	taxpayer	taxpayer	NOUN
ftr-299	3714	8	and	and	CCONJ
ftr-299	3714	9	the	the	DET
ftr-299	3714	10	city	city	NOUN
ftr-299	3714	11	of	of	ADP
ftr-299	3714	12	tucson	tucson	PROPN
ftr-299	3714	13	stated	state	VERB
ftr-299	3714	14	the	the	DET
ftr-299	3714	15	amount	amount	NOUN
ftr-299	3714	16	of	of	ADP
ftr-299	3714	17	cash	cash	NOUN
ftr-299	3714	18	tucson	tucson	NOUN
ftr-299	3714	19	agreed	agree	VERB
ftr-299	3714	20	to	to	PART
ftr-299	3714	21	pay	pay	VERB
ftr-299	3714	22	for	for	ADP
ftr-299	3714	23	the	the	DET
ftr-299	3714	24	fill	fill	NOUN
ftr-299	3714	25	,	,	PUNCT
ftr-299	3714	26	it	it	PRON
ftr-299	3714	27	also	also	ADV
ftr-299	3714	28	stated	state	VERB
ftr-299	3714	29	that	that	SCONJ
ftr-299	3714	30	tucson	tucson	PROPN
ftr-299	3714	31	provided	provide	VERB
ftr-299	3714	32	goods	good	NOUN
ftr-299	3714	33	and	and	CCONJ
ftr-299	3714	34	services	service	NOUN
ftr-299	3714	35	in	in	ADP
ftr-299	3714	36	exchange	exchange	NOUN
ftr-299	3714	37	for	for	ADP
ftr-299	3714	38	the	the	DET
ftr-299	3714	39	contribution	contribution	NOUN
ftr-299	3714	40	of	of	ADP
ftr-299	3714	41	fill	fill	NOUN
ftr-299	3714	42	,	,	PUNCT
ftr-299	3714	43	but	but	CCONJ
ftr-299	3714	44	lacked	lack	VERB
ftr-299	3714	45	a	a	DET
ftr-299	3714	46	good	good	ADJ
ftr-299	3714	47	-	-	PUNCT
ftr-299	3714	48	faith	faith	NOUN
ftr-299	3714	49	estimate	estimate	NOUN
ftr-299	3714	50	of	of	ADP
ftr-299	3714	51	the	the	DET
ftr-299	3714	52	value	value	NOUN
ftr-299	3714	53	of	of	ADP
ftr-299	3714	54	those	those	DET
ftr-299	3714	55	goods	good	NOUN
ftr-299	3714	56	and	and	CCONJ
ftr-299	3714	57	services	service	NOUN
ftr-299	3714	58	.	.	PUNCT
ftr-299	3715	1	furthermore	furthermore	ADV
ftr-299	3715	2	,	,	PUNCT
ftr-299	3715	3	the	the	DET
ftr-299	3715	4	forms	form	NOUN
ftr-299	3715	5	8283	8283	NUM
ftr-299	3715	6	did	do	AUX
ftr-299	3715	7	not	not	PART
ftr-299	3715	8	refer	refer	VERB
ftr-299	3715	9	to	to	ADP
ftr-299	3715	10	any	any	DET
ftr-299	3715	11	benefits	benefit	NOUN
ftr-299	3715	12	received	receive	VERB
ftr-299	3715	13	by	by	ADP
ftr-299	3715	14	the	the	DET
ftr-299	3715	15	taxpayer	taxpayer	NOUN
ftr-299	3715	16	in	in	ADP
ftr-299	3715	17	addition	addition	NOUN
ftr-299	3715	18	to	to	ADP
ftr-299	3715	19	the	the	DET
ftr-299	3715	20	cash	cash	NOUN
ftr-299	3715	21	sale	sale	NOUN
ftr-299	3715	22	price	price	NOUN
ftr-299	3715	23	.	.	PUNCT
ftr-299	3716	1	second	second	ADJ
ftr-299	3716	2	,	,	PUNCT
ftr-299	3716	3	the	the	DET
ftr-299	3716	4	appraisal	appraisal	NOUN
ftr-299	3716	5	was	be	AUX
ftr-299	3716	6	not	not	PART
ftr-299	3716	7	a	a	DET
ftr-299	3716	8	qualified	qualified	ADJ
ftr-299	3716	9	appraisal	appraisal	NOUN
ftr-299	3716	10	because	because	SCONJ
ftr-299	3716	11	,	,	PUNCT
ftr-299	3716	12	among	among	ADP
ftr-299	3716	13	other	other	ADJ
ftr-299	3716	14	deficiencies	deficiency	NOUN
ftr-299	3716	15	,	,	PUNCT
ftr-299	3716	16	it	it	PRON
ftr-299	3716	17	used	use	VERB
ftr-299	3716	18	the	the	DET
ftr-299	3716	19	wrong	wrong	ADJ
ftr-299	3716	20	comparables	comparable	NOUN
ftr-299	3716	21	and	and	CCONJ
ftr-299	3716	22	was	be	AUX
ftr-299	3716	23	based	base	VERB
ftr-299	3716	24	on	on	ADP
ftr-299	3716	25	the	the	DET
ftr-299	3716	26	fair	fair	ADJ
ftr-299	3716	27	market	market	NOUN
ftr-299	3716	28	value	value	NOUN
ftr-299	3716	29	of	of	ADP
ftr-299	3716	30	delivered	deliver	VERB
ftr-299	3716	31	fill	fill	NOUN
ftr-299	3716	32	dirt	dirt	NOUN
ftr-299	3716	33	,	,	PUNCT
ftr-299	3716	34	including	include	VERB
ftr-299	3716	35	transportation	transportation	NOUN
ftr-299	3716	36	,	,	PUNCT
ftr-299	3716	37	but	but	CCONJ
ftr-299	3716	38	the	the	DET
ftr-299	3716	39	taxpayer	taxpayer	NOUN
ftr-299	3716	40	had	have	AUX
ftr-299	3716	41	deducted	deduct	VERB
ftr-299	3716	42	the	the	DET
ftr-299	3716	43	transportation	transportation	NOUN
ftr-299	3716	44	,	,	PUNCT
ftr-299	3716	45	which	which	PRON
ftr-299	3716	46	was	be	AUX
ftr-299	3716	47	the	the	DET
ftr-299	3716	48	major	major	ADJ
ftr-299	3716	49	component	component	NOUN
ftr-299	3716	50	of	of	ADP
ftr-299	3716	51	the	the	DET
ftr-299	3716	52	value	value	NOUN
ftr-299	3716	53	of	of	ADP
ftr-299	3716	54	delivered	deliver	VERB
ftr-299	3716	55	fill	fill	NOUN
ftr-299	3716	56	dirt	dirt	NOUN
ftr-299	3716	57	,	,	PUNCT
ftr-299	3716	58	as	as	ADP
ftr-299	3716	59	a	a	DET
ftr-299	3716	60	business	business	NOUN
ftr-299	3716	61	expense	expense	NOUN
ftr-299	3716	62	.	.	PUNCT
ftr-299	3717	1	third	third	ADJ
ftr-299	3717	2	,	,	PUNCT
ftr-299	3717	3	in	in	ADP
ftr-299	3717	4	addition	addition	NOUN
ftr-299	3717	5	to	to	ADP
ftr-299	3717	6	the	the	DET
ftr-299	3717	7	cash	cash	NOUN
ftr-299	3717	8	price	price	NOUN
ftr-299	3717	9	,	,	PUNCT
ftr-299	3717	10	the	the	DET
ftr-299	3717	11	taxpayer	taxpayer	NOUN
ftr-299	3717	12	received	receive	VERB
ftr-299	3717	13	valuable	valuable	ADJ
ftr-299	3717	14	consideration	consideration	NOUN
ftr-299	3717	15	in	in	ADP
ftr-299	3717	16	the	the	DET
ftr-299	3717	17	form	form	NOUN
ftr-299	3717	18	of	of	ADP
ftr-299	3717	19	(	(	PUNCT
ftr-299	3717	20	1	1	X
ftr-299	3717	21	)	)	PUNCT
ftr-299	3717	22	a	a	DET
ftr-299	3717	23	nonconforming	nonconforming	NOUN
ftr-299	3717	24	use	use	NOUN
ftr-299	3717	25	permit	permit	NOUN
ftr-299	3717	26	for	for	ADP
ftr-299	3717	27	the	the	DET
ftr-299	3717	28	continued	continue	VERB
ftr-299	3717	29	operation	operation	NOUN
ftr-299	3717	30	of	of	ADP
ftr-299	3717	31	its	its	PRON
ftr-299	3717	32	landfill	landfill	NOUN
ftr-299	3717	33	,	,	PUNCT
ftr-299	3717	34	(	(	PUNCT
ftr-299	3717	35	2	2	X
ftr-299	3717	36	)	)	PUNCT
ftr-299	3717	37	the	the	DET
ftr-299	3717	38	dismissal	dismissal	NOUN
ftr-299	3717	39	of	of	ADP
ftr-299	3717	40	a	a	DET
ftr-299	3717	41	pending	pende	VERB
ftr-299	3717	42	civil	civil	ADJ
ftr-299	3717	43	suit	suit	NOUN
ftr-299	3717	44	,	,	PUNCT
ftr-299	3717	45	(	(	PUNCT
ftr-299	3717	46	3	3	X
ftr-299	3717	47	)	)	PUNCT
ftr-299	3717	48	the	the	DET
ftr-299	3717	49	city	city	NOUN
ftr-299	3717	50	of	of	ADP
ftr-299	3717	51	tucson	tucson	PROPN
ftr-299	3717	52	’s	’s	PART
ftr-299	3717	53	agreement	agreement	NOUN
ftr-299	3717	54	not	not	PART
ftr-299	3717	55	to	to	PART
ftr-299	3717	56	pursue	pursue	VERB
ftr-299	3717	57	any	any	DET
ftr-299	3717	58	criminal	criminal	ADJ
ftr-299	3717	59	charges	charge	NOUN
ftr-299	3717	60	,	,	PUNCT
ftr-299	3717	61	and	and	CCONJ
ftr-299	3717	62	(	(	PUNCT
ftr-299	3717	63	4	4	X
ftr-299	3717	64	)	)	PUNCT
ftr-299	3717	65	indirect	indirect	ADJ
ftr-299	3717	66	benefits	benefit	NOUN
ftr-299	3717	67	from	from	ADP
ftr-299	3717	68	the	the	DET
ftr-299	3717	69	city	city	NOUN
ftr-299	3717	70	of	of	ADP
ftr-299	3717	71	tucson	tucson	PROPN
ftr-299	3717	72	closing	close	VERB
ftr-299	3717	73	its	its	PRON
ftr-299	3717	74	landfill	landfill	NOUN
ftr-299	3717	75	and	and	CCONJ
ftr-299	3717	76	maintaining	maintain	VERB
ftr-299	3717	77	and	and	CCONJ
ftr-299	3717	78	monitoring	monitor	VERB
ftr-299	3717	79	the	the	DET
ftr-299	3717	80	methane	methane	NOUN
ftr-299	3717	81	gas	gas	NOUN
ftr-299	3717	82	system	system	NOUN
ftr-299	3717	83	on	on	ADP
ftr-299	3717	84	the	the	DET
ftr-299	3717	85	taxpayer	taxpayer	NOUN
ftr-299	3717	86	’s	’s	PART
ftr-299	3717	87	landfill	landfill	NOUN
ftr-299	3717	88	.	.	PUNCT
ftr-299	3718	1	accordingly	accordingly	ADV
ftr-299	3718	2	,	,	PUNCT
ftr-299	3718	3	the	the	DET
ftr-299	3718	4	taxpayer	taxpayer	NOUN
ftr-299	3718	5	failed	fail	VERB
ftr-299	3718	6	to	to	PART
ftr-299	3718	7	prove	prove	VERB
ftr-299	3718	8	that	that	SCONJ
ftr-299	3718	9	the	the	DET
ftr-299	3718	10	fill	fill	NOUN
ftr-299	3718	11	dirt	dirt	NOUN
ftr-299	3718	12	was	be	AUX
ftr-299	3718	13	sold	sell	VERB
ftr-299	3718	14	to	to	ADP
ftr-299	3718	15	the	the	DET
ftr-299	3718	16	city	city	NOUN
ftr-299	3718	17	of	of	ADP
ftr-299	3718	18	tucson	tucson	NOUN
ftr-299	3718	19	at	at	ADP
ftr-299	3718	20	a	a	DET
ftr-299	3718	21	bargain	bargain	NOUN
ftr-299	3718	22	price	price	NOUN
ftr-299	3718	23	.	.	PUNCT
ftr-299	3719	1	10	10	NUM
ftr-299	3719	2	.	.	PUNCT
ftr-299	3720	1	if	if	SCONJ
ftr-299	3720	2	at	at	ADP
ftr-299	3720	3	first	first	ADV
ftr-299	3721	1	you	you	PRON
ftr-299	3721	2	do	do	AUX
ftr-299	3721	3	n’t	not	PART
ftr-299	3721	4	succeed	succeed	VERB
ftr-299	3721	5	try	try	VERB
ftr-299	3721	6	again	again	ADV
ftr-299	3721	7	.	.	PUNCT
ftr-299	3722	1	if	if	SCONJ
ftr-299	3722	2	the	the	DET
ftr-299	3722	3	tax	tax	NOUN
ftr-299	3722	4	court	court	NOUN
ftr-299	3722	5	got	get	AUX
ftr-299	3722	6	reversed	reverse	VERB
ftr-299	3722	7	in	in	ADP
ftr-299	3722	8	another	another	DET
ftr-299	3722	9	case	case	NOUN
ftr-299	3722	10	appealable	appealable	NOUN
ftr-299	3722	11	to	to	ADP
ftr-299	3722	12	the	the	DET
ftr-299	3722	13	same	same	ADJ
ftr-299	3722	14	circuit	circuit	NOUN
ftr-299	3722	15	,	,	PUNCT
ftr-299	3722	16	it	it	PRON
ftr-299	3722	17	just	just	ADV
ftr-299	3722	18	might	might	AUX
ftr-299	3722	19	work	work	VERB
ftr-299	3722	20	.	.	PUNCT
ftr-299	3723	1	friedberg	friedberg	PROPN
ftr-299	3723	2	v.	v.	PROPN
ftr-299	3723	3	commissioner	commissioner	PROPN
ftr-299	3723	4	,	,	PUNCT
ftr-299	3723	5	t.c	t.c	PROPN
ftr-299	3723	6	.	.	PROPN
ftr-299	3723	7	memo	memo	NOUN
ftr-299	3723	8	.	.	PUNCT
ftr-299	3724	1	2013	2013	NUM
ftr-299	3724	2	-	-	SYM
ftr-299	3724	3	224	224	NUM
ftr-299	3724	4	(	(	PUNCT
ftr-299	3724	5	9/23/13	9/23/13	NUM
ftr-299	3724	6	)	)	PUNCT
ftr-299	3724	7	.	.	PUNCT
ftr-299	3725	1	the	the	DET
ftr-299	3725	2	tax	tax	NOUN
ftr-299	3725	3	court	court	NOUN
ftr-299	3725	4	(	(	PUNCT
ftr-299	3725	5	judge	judge	PROPN
ftr-299	3725	6	wells	wells	PROPN
ftr-299	3725	7	)	)	PUNCT
ftr-299	3725	8	granted	grant	VERB
ftr-299	3725	9	the	the	DET
ftr-299	3725	10	taxpayer	taxpayer	NOUN
ftr-299	3725	11	’s	’s	PART
ftr-299	3725	12	motion	motion	NOUN
ftr-299	3725	13	to	to	PART
ftr-299	3725	14	reconsider	reconsider	VERB
ftr-299	3725	15	the	the	DET
ftr-299	3725	16	court	court	NOUN
ftr-299	3725	17	’s	’s	PART
ftr-299	3725	18	prior	prior	ADJ
ftr-299	3725	19	decision	decision	NOUN
ftr-299	3725	20	holding	hold	VERB
ftr-299	3725	21	that	that	SCONJ
ftr-299	3725	22	the	the	DET
ftr-299	3725	23	appraisal	appraisal	NOUN
ftr-299	3725	24	the	the	DET
ftr-299	3725	25	taxpayer	taxpayer	NOUN
ftr-299	3725	26	obtained	obtain	VERB
ftr-299	3725	27	and	and	CCONJ
ftr-299	3725	28	submitted	submit	VERB
ftr-299	3725	29	in	in	ADP
ftr-299	3725	30	connection	connection	NOUN
ftr-299	3725	31	with	with	ADP
ftr-299	3725	32	a	a	DET
ftr-299	3725	33	claimed	claim	VERB
ftr-299	3725	34	deduction	deduction	NOUN
ftr-299	3725	35	for	for	ADP
ftr-299	3725	36	the	the	DET
ftr-299	3725	37	contribution	contribution	NOUN
ftr-299	3725	38	was	be	AUX
ftr-299	3725	39	not	not	PART
ftr-299	3725	40	a	a	DET
ftr-299	3725	41	qualified	qualified	ADJ
ftr-299	3725	42	appraisal	appraisal	NOUN
ftr-299	3725	43	,	,	PUNCT
ftr-299	3725	44	t.c	t.c	PROPN
ftr-299	3725	45	.	.	PROPN
ftr-299	3725	46	memo	memo	NOUN
ftr-299	3725	47	.	.	PUNCT
ftr-299	3726	1	2011	2011	NUM
ftr-299	3726	2	-	-	SYM
ftr-299	3726	3	238	238	NUM
ftr-299	3726	4	,	,	PUNCT
ftr-299	3726	5	and	and	CCONJ
ftr-299	3726	6	granted	grant	VERB
ftr-299	3726	7	summary	summary	NOUN
ftr-299	3726	8	judgment	judgment	NOUN
ftr-299	3726	9	that	that	SCONJ
ftr-299	3726	10	the	the	DET
ftr-299	3726	11	appraisal	appraisal	NOUN
ftr-299	3726	12	was	be	AUX
ftr-299	3726	13	a	a	DET
ftr-299	3726	14	qualified	qualified	ADJ
ftr-299	3726	15	appraisal	appraisal	NOUN
ftr-299	3726	16	within	within	ADP
ftr-299	3726	17	the	the	DET
ftr-299	3726	18	meaning	meaning	NOUN
ftr-299	3726	19	of	of	ADP
ftr-299	3726	20	reg	reg	NOUN
ftr-299	3726	21	.	.	PUNCT
ftr-299	3727	1	§	§	PROPN
ftr-299	3727	2	1.170a-13(c)(3	1.170a-13(c)(3	NUM
ftr-299	3727	3	)	)	PUNCT
ftr-299	3727	4	.	.	PUNCT
ftr-299	3728	1	the	the	DET
ftr-299	3728	2	earlier	early	ADJ
ftr-299	3728	3	decision	decision	NOUN
ftr-299	3728	4	was	be	AUX
ftr-299	3728	5	based	base	VERB
ftr-299	3728	6	in	in	ADP
ftr-299	3728	7	part	part	NOUN
ftr-299	3728	8	on	on	ADP
ftr-299	3728	9	scheidelman	scheidelman	PROPN
ftr-299	3728	10	v.	v.	PROPN
ftr-299	3728	11	commissioner	commissioner	PROPN
ftr-299	3728	12	,	,	PUNCT
ftr-299	3728	13	t.c	t.c	PROPN
ftr-299	3728	14	.	.	PROPN
ftr-299	3728	15	memo	memo	NOUN
ftr-299	3728	16	.	.	PUNCT
ftr-299	3729	1	2010	2010	NUM
ftr-299	3729	2	-	-	SYM
ftr-299	3729	3	151	151	NUM
ftr-299	3729	4	,	,	PUNCT
ftr-299	3729	5	vacated	vacate	VERB
ftr-299	3729	6	and	and	CCONJ
ftr-299	3729	7	remanded	remand	VERB
ftr-299	3729	8	,	,	PUNCT
ftr-299	3729	9	682	682	NUM
ftr-299	3729	10	f.3d	f.3d	NUM
ftr-299	3729	11	189	189	NUM
ftr-299	3729	12	(	(	PUNCT
ftr-299	3729	13	2d	2d	NUM
ftr-299	3729	14	cir	cir	NOUN
ftr-299	3729	15	.	.	PROPN
ftr-299	3729	16	2012	2012	NUM
ftr-299	3729	17	)	)	PUNCT
ftr-299	3729	18	.	.	PUNCT
ftr-299	3730	1	in	in	ADP
ftr-299	3730	2	scheidelman	scheidelman	NOUN
ftr-299	3730	3	,	,	PUNCT
ftr-299	3730	4	and	and	CCONJ
ftr-299	3730	5	in	in	ADP
ftr-299	3730	6	the	the	DET
ftr-299	3730	7	earlier	early	ADJ
ftr-299	3730	8	decision	decision	NOUN
ftr-299	3730	9	involving	involve	VERB
ftr-299	3730	10	the	the	DET
ftr-299	3730	11	taxpayer	taxpayer	NOUN
ftr-299	3730	12	,	,	PUNCT
ftr-299	3730	13	the	the	DET
ftr-299	3730	14	tax	tax	NOUN
ftr-299	3730	15	court	court	NOUN
ftr-299	3730	16	held	hold	VERB
ftr-299	3730	17	that	that	SCONJ
ftr-299	3730	18	the	the	DET
ftr-299	3730	19	mechanical	mechanical	ADJ
ftr-299	3730	20	application	application	NOUN
ftr-299	3730	21	of	of	ADP
ftr-299	3730	22	a	a	DET
ftr-299	3730	23	percentage	percentage	NOUN
ftr-299	3730	24	diminution	diminution	NOUN
ftr-299	3730	25	to	to	ADP
ftr-299	3730	26	the	the	DET
ftr-299	3730	27	fair	fair	ADJ
ftr-299	3730	28	market	market	NOUN
ftr-299	3730	29	value	value	NOUN
ftr-299	3730	30	before	before	ADP
ftr-299	3730	31	donation	donation	NOUN
ftr-299	3730	32	of	of	ADP
ftr-299	3730	33	a	a	DET
ftr-299	3730	34	facade	facade	NOUN
ftr-299	3730	35	easement	easement	NOUN
ftr-299	3730	36	does	do	AUX
ftr-299	3730	37	not	not	PART
ftr-299	3730	38	constitute	constitute	VERB
ftr-299	3730	39	a	a	DET
ftr-299	3730	40	proper	proper	ADJ
ftr-299	3730	41	valuation	valuation	NOUN
ftr-299	3730	42	method	method	NOUN
ftr-299	3730	43	under	under	ADP
ftr-299	3730	44	reg	reg	NOUN
ftr-299	3730	45	.	.	PUNCT
ftr-299	3731	1	§	§	PROPN
ftr-299	3731	2	1.170a-13(c)(3	1.170a-13(c)(3	NUM
ftr-299	3731	3	)	)	PUNCT
ftr-299	3731	4	.	.	PUNCT
ftr-299	3732	1	but	but	CCONJ
ftr-299	3732	2	in	in	ADP
ftr-299	3732	3	vacating	vacate	VERB
ftr-299	3732	4	the	the	DET
ftr-299	3732	5	tax	tax	NOUN
ftr-299	3732	6	court	court	NOUN
ftr-299	3732	7	’s	’s	PART
ftr-299	3732	8	decision	decision	NOUN
ftr-299	3732	9	in	in	ADP
ftr-299	3732	10	scheidelman	scheidelman	NOUN
ftr-299	3732	11	,	,	PUNCT
ftr-299	3732	12	the	the	DET
ftr-299	3732	13	second	second	ADJ
ftr-299	3732	14	circuit	circuit	NOUN
ftr-299	3732	15	held	hold	VERB
ftr-299	3732	16	that	that	SCONJ
ftr-299	3732	17	reg	reg	NOUN
ftr-299	3732	18	.	.	PUNCT
ftr-299	3733	1	§	§	PROPN
ftr-299	3733	2	1.170a-13(c)(3)(ii)(k	1.170a-13(c)(3)(ii)(k	NUM
ftr-299	3733	3	)	)	PUNCT
ftr-299	3733	4	does	do	AUX
ftr-299	3733	5	not	not	PART
ftr-299	3733	6	require	require	VERB
ftr-299	3733	7	a	a	DET
ftr-299	3733	8	specific	specific	ADJ
ftr-299	3733	9	method	method	NOUN
ftr-299	3733	10	of	of	ADP
ftr-299	3733	11	valuation	valuation	NOUN
ftr-299	3733	12	be	be	AUX
ftr-299	3733	13	used	use	VERB
ftr-299	3733	14	in	in	ADP
ftr-299	3733	15	the	the	DET
ftr-299	3733	16	appraisal	appraisal	NOUN
ftr-299	3733	17	or	or	CCONJ
ftr-299	3733	18	that	that	SCONJ
ftr-299	3733	19	the	the	DET
ftr-299	3733	20	irs	irs	PROPN
ftr-299	3733	21	must	must	AUX
ftr-299	3733	22	believe	believe	VERB
ftr-299	3733	23	it	it	PRON
ftr-299	3733	24	to	to	PART
ftr-299	3733	25	be	be	AUX
ftr-299	3733	26	reliable	reliable	ADJ
ftr-299	3733	27	;	;	PUNCT
ftr-299	3733	28	the	the	DET
ftr-299	3733	29	regulation	regulation	NOUN
ftr-299	3733	30	’s	’s	PART
ftr-299	3733	31	requirement	requirement	NOUN
ftr-299	3733	32	is	be	AUX
ftr-299	3733	33	fulfilled	fulfil	VERB
ftr-299	3733	34	if	if	SCONJ
ftr-299	3733	35	the	the	DET
ftr-299	3733	36	appraiser	appraiser	NOUN
ftr-299	3733	37	’s	’s	PART
ftr-299	3733	38	analysis	analysis	NOUN
ftr-299	3733	39	is	be	AUX
ftr-299	3733	40	present	present	ADJ
ftr-299	3733	41	,	,	PUNCT
ftr-299	3733	42	even	even	ADV
ftr-299	3733	43	if	if	SCONJ
ftr-299	3733	44	the	the	DET
ftr-299	3733	45	irs	irs	PROPN
ftr-299	3733	46	and	and	CCONJ
ftr-299	3733	47	the	the	DET
ftr-299	3733	48	court	court	NOUN
ftr-299	3733	49	finds	find	VERB
ftr-299	3733	50	it	it	PRON
ftr-299	3733	51	to	to	PART
ftr-299	3733	52	be	be	AUX
ftr-299	3733	53	unconvincing	unconvincing	ADJ
ftr-299	3733	54	.	.	PUNCT
ftr-299	3734	1	because	because	SCONJ
ftr-299	3734	2	this	this	DET
ftr-299	3734	3	case	case	NOUN
ftr-299	3734	4	is	be	AUX
ftr-299	3734	5	appealable	appealable	ADJ
ftr-299	3734	6	to	to	ADP
ftr-299	3734	7	the	the	DET
ftr-299	3734	8	second	second	ADJ
ftr-299	3734	9	circuit	circuit	NOUN
ftr-299	3734	10	,	,	PUNCT
ftr-299	3734	11	applying	apply	VERB
ftr-299	3734	12	golsen	golsen	NOUN
ftr-299	3734	13	v.	v.	ADP
ftr-299	3734	14	commissioner	commissioner	NOUN
ftr-299	3734	15	,	,	PUNCT
ftr-299	3734	16	54	54	NUM
ftr-299	3734	17	t.c	t.c	PROPN
ftr-299	3734	18	.	.	PROPN
ftr-299	3734	19	742	742	NUM
ftr-299	3734	20	(	(	PUNCT
ftr-299	3734	21	1970	1970	NUM
ftr-299	3734	22	)	)	PUNCT
ftr-299	3734	23	,	,	PUNCT
ftr-299	3734	24	the	the	DET
ftr-299	3734	25	decision	decision	NOUN
ftr-299	3734	26	of	of	ADP
ftr-299	3734	27	the	the	DET
ftr-299	3734	28	second	second	ADJ
ftr-299	3734	29	circuit	circuit	NOUN
ftr-299	3734	30	in	in	ADP
ftr-299	3734	31	scheidelman	scheidelman	NOUN
ftr-299	3734	32	was	be	AUX
ftr-299	3734	33	an	an	DET
ftr-299	3734	34	intervening	intervene	VERB
ftr-299	3734	35	change	change	NOUN
ftr-299	3734	36	in	in	ADP
ftr-299	3734	37	the	the	DET
ftr-299	3734	38	law	law	NOUN
ftr-299	3734	39	.	.	PUNCT
ftr-299	3735	1	because	because	SCONJ
ftr-299	3735	2	the	the	DET
ftr-299	3735	3	appraisal	appraisal	NOUN
ftr-299	3735	4	included	include	VERB
ftr-299	3735	5	a	a	DET
ftr-299	3735	6	specific	specific	ADJ
ftr-299	3735	7	basis	basis	NOUN
ftr-299	3735	8	for	for	ADP
ftr-299	3735	9	the	the	DET
ftr-299	3735	10	appraiser	appraiser	NOUN
ftr-299	3735	11	’s	’s	PART
ftr-299	3735	12	valuation	valuation	NOUN
ftr-299	3735	13	2014	2014	NUM
ftr-299	3735	14	]	]	PUNCT
ftr-299	3735	15	recent	recent	ADJ
ftr-299	3735	16	developments	development	NOUN
ftr-299	3735	17	in	in	ADP
ftr-299	3735	18	federal	federal	ADJ
ftr-299	3735	19	income	income	NOUN
ftr-299	3735	20	taxation	taxation	NOUN
ftr-299	3735	21	405	405	NUM
ftr-299	3735	22	as	as	SCONJ
ftr-299	3735	23	required	require	VERB
ftr-299	3735	24	by	by	ADP
ftr-299	3735	25	reg	reg	NOUN
ftr-299	3735	26	.	.	PUNCT
ftr-299	3736	1	§	§	PROPN
ftr-299	3736	2	1.170a-13(c)(3)(ii)(k	1.170a-13(c)(3)(ii)(k	NUM
ftr-299	3736	3	)	)	PUNCT
ftr-299	3736	4	,	,	PUNCT
ftr-299	3736	5	it	it	PRON
ftr-299	3736	6	was	be	AUX
ftr-299	3736	7	a	a	DET
ftr-299	3736	8	qualified	qualified	ADJ
ftr-299	3736	9	appraisal	appraisal	NOUN
ftr-299	3736	10	.	.	PUNCT
ftr-299	3737	1	under	under	ADP
ftr-299	3737	2	the	the	DET
ftr-299	3737	3	second	second	ADJ
ftr-299	3737	4	circuit	circuit	NOUN
ftr-299	3737	5	’s	’s	PART
ftr-299	3737	6	opinion	opinion	NOUN
ftr-299	3737	7	in	in	ADP
ftr-299	3737	8	scheidelman	scheidelman	NOUN
ftr-299	3737	9	,	,	PUNCT
ftr-299	3737	10	an	an	DET
ftr-299	3737	11	appraisal	appraisal	NOUN
ftr-299	3737	12	’s	’s	PART
ftr-299	3737	13	“	"	PUNCT
ftr-299	3737	14	accuracy	accuracy	NOUN
ftr-299	3737	15	and	and	CCONJ
ftr-299	3737	16	reliability	reliability	NOUN
ftr-299	3737	17	”	"	PUNCT
ftr-299	3737	18	while	while	SCONJ
ftr-299	3737	19	relevant	relevant	ADJ
ftr-299	3737	20	to	to	ADP
ftr-299	3737	21	the	the	DET
ftr-299	3737	22	court	court	NOUN
ftr-299	3737	23	’s	’s	PART
ftr-299	3737	24	analysis	analysis	NOUN
ftr-299	3737	25	of	of	ADP
ftr-299	3737	26	valuation	valuation	NOUN
ftr-299	3737	27	,	,	PUNCT
ftr-299	3737	28	are	be	AUX
ftr-299	3737	29	irrelevant	irrelevant	ADJ
ftr-299	3737	30	as	as	ADP
ftr-299	3737	31	to	to	ADP
ftr-299	3737	32	whether	whether	SCONJ
ftr-299	3737	33	the	the	DET
ftr-299	3737	34	appraisal	appraisal	NOUN
ftr-299	3737	35	is	be	AUX
ftr-299	3737	36	“	"	PUNCT
ftr-299	3737	37	qualified	qualified	ADJ
ftr-299	3737	38	”	"	PUNCT
ftr-299	3737	39	under	under	ADP
ftr-299	3737	40	reg	reg	NOUN
ftr-299	3737	41	.	.	PUNCT
ftr-299	3738	1	§	§	PROPN
ftr-299	3738	2	1.170a13(c)(3	1.170a13(c)(3	NUM
ftr-299	3738	3	)	)	PUNCT
ftr-299	3738	4	.	.	PUNCT
ftr-299	3739	1	11	11	NUM
ftr-299	3739	2	.	.	PUNCT
ftr-299	3740	1	the	the	DET
ftr-299	3740	2	facade	facade	NOUN
ftr-299	3740	3	,	,	PUNCT
ftr-299	3740	4	the	the	DET
ftr-299	3740	5	whole	whole	ADJ
ftr-299	3740	6	facade	facade	NOUN
ftr-299	3740	7	,	,	PUNCT
ftr-299	3740	8	and	and	CCONJ
ftr-299	3740	9	nothing	nothing	PRON
ftr-299	3740	10	but	but	SCONJ
ftr-299	3740	11	the	the	DET
ftr-299	3740	12	facade	facade	NOUN
ftr-299	3740	13	.	.	PUNCT
ftr-299	3741	1	61	61	NUM
ftr-299	3741	2	york	york	PROPN
ftr-299	3741	3	acquisition	acquisition	NOUN
ftr-299	3741	4	,	,	PUNCT
ftr-299	3741	5	llc	llc	PROPN
ftr-299	3741	6	v.	v.	PROPN
ftr-299	3741	7	commissioner	commissioner	PROPN
ftr-299	3741	8	,	,	PUNCT
ftr-299	3741	9	t.c	t.c	PROPN
ftr-299	3741	10	.	.	PROPN
ftr-299	3741	11	memo	memo	NOUN
ftr-299	3741	12	.	.	PUNCT
ftr-299	3742	1	2013266	2013266	NUM
ftr-299	3742	2	(	(	PUNCT
ftr-299	3742	3	11/19/13	11/19/13	NUM
ftr-299	3742	4	)	)	PUNCT
ftr-299	3742	5	.	.	PUNCT
ftr-299	3743	1	the	the	DET
ftr-299	3743	2	partnership	partnership	NOUN
ftr-299	3743	3	contributed	contribute	VERB
ftr-299	3743	4	to	to	ADP
ftr-299	3743	5	a	a	DET
ftr-299	3743	6	qualified	qualified	ADJ
ftr-299	3743	7	organization	organization	NOUN
ftr-299	3743	8	a	a	DET
ftr-299	3743	9	facade	facade	NOUN
ftr-299	3743	10	easement	easement	NOUN
ftr-299	3743	11	covering	cover	VERB
ftr-299	3743	12	the	the	DET
ftr-299	3743	13	portion	portion	NOUN
ftr-299	3743	14	of	of	ADP
ftr-299	3743	15	a	a	DET
ftr-299	3743	16	building	building	NOUN
ftr-299	3743	17	that	that	PRON
ftr-299	3743	18	it	it	PRON
ftr-299	3743	19	owned	own	VERB
ftr-299	3743	20	.	.	PUNCT
ftr-299	3744	1	the	the	DET
ftr-299	3744	2	partnership	partnership	NOUN
ftr-299	3744	3	did	do	AUX
ftr-299	3744	4	not	not	PART
ftr-299	3744	5	own	own	VERB
ftr-299	3744	6	the	the	DET
ftr-299	3744	7	entire	entire	ADJ
ftr-299	3744	8	building	building	NOUN
ftr-299	3744	9	.	.	PUNCT
ftr-299	3745	1	the	the	DET
ftr-299	3745	2	tax	tax	NOUN
ftr-299	3745	3	court	court	NOUN
ftr-299	3745	4	(	(	PUNCT
ftr-299	3745	5	judge	judge	PROPN
ftr-299	3745	6	laro	laro	PROPN
ftr-299	3745	7	)	)	PUNCT
ftr-299	3745	8	upheld	uphold	VERB
ftr-299	3745	9	the	the	DET
ftr-299	3745	10	disallowance	disallowance	NOUN
ftr-299	3745	11	of	of	ADP
ftr-299	3745	12	a	a	DET
ftr-299	3745	13	charitable	charitable	ADJ
ftr-299	3745	14	contribution	contribution	NOUN
ftr-299	3745	15	deduction	deduction	NOUN
ftr-299	3745	16	because	because	SCONJ
ftr-299	3745	17	§	§	PROPN
ftr-299	3745	18	170(h)(4)(b	170(h)(4)(b	NUM
ftr-299	3745	19	)	)	PUNCT
ftr-299	3745	20	provides	provide	VERB
ftr-299	3745	21	that	that	PRON
ftr-299	3745	22	to	to	PART
ftr-299	3745	23	qualify	qualify	VERB
ftr-299	3745	24	for	for	ADP
ftr-299	3745	25	a	a	DET
ftr-299	3745	26	deduction	deduction	NOUN
ftr-299	3745	27	a	a	DET
ftr-299	3745	28	facade	facade	NOUN
ftr-299	3745	29	easement	easement	NOUN
ftr-299	3745	30	must	must	AUX
ftr-299	3745	31	“	"	PUNCT
ftr-299	3745	32	include	include	VERB
ftr-299	3745	33	[	[	X
ftr-299	3745	34	]	]	X
ftr-299	3745	35	a	a	DET
ftr-299	3745	36	restriction	restriction	NOUN
ftr-299	3745	37	which	which	PRON
ftr-299	3745	38	preserves	preserve	VERB
ftr-299	3745	39	the	the	DET
ftr-299	3745	40	entire	entire	ADJ
ftr-299	3745	41	exterior	exterior	NOUN
ftr-299	3745	42	of	of	ADP
ftr-299	3745	43	the	the	DET
ftr-299	3745	44	building	building	NOUN
ftr-299	3745	45	(	(	PUNCT
ftr-299	3745	46	including	include	VERB
ftr-299	3745	47	the	the	DET
ftr-299	3745	48	front	front	ADJ
ftr-299	3745	49	,	,	PUNCT
ftr-299	3745	50	sides	side	NOUN
ftr-299	3745	51	,	,	PUNCT
ftr-299	3745	52	rear	rear	ADJ
ftr-299	3745	53	,	,	PUNCT
ftr-299	3745	54	and	and	CCONJ
ftr-299	3745	55	height	height	NOUN
ftr-299	3745	56	of	of	ADP
ftr-299	3745	57	the	the	DET
ftr-299	3745	58	building	building	NOUN
ftr-299	3745	59	)	)	PUNCT
ftr-299	3745	60	.	.	PUNCT
ftr-299	3745	61	”	"	PUNCT
ftr-299	3746	1	(	(	PUNCT
ftr-299	3746	2	emphasis	emphasis	NOUN
ftr-299	3746	3	added	add	VERB
ftr-299	3746	4	.	.	PUNCT
ftr-299	3746	5	)	)	PUNCT
ftr-299	3747	1	the	the	DET
ftr-299	3747	2	partnership	partnership	NOUN
ftr-299	3747	3	could	could	AUX
ftr-299	3747	4	not	not	PART
ftr-299	3747	5	,	,	PUNCT
ftr-299	3747	6	and	and	CCONJ
ftr-299	3747	7	did	do	AUX
ftr-299	3747	8	not	not	PART
ftr-299	3747	9	,	,	PUNCT
ftr-299	3747	10	grant	grant	VERB
ftr-299	3747	11	a	a	DET
ftr-299	3747	12	valid	valid	ADJ
ftr-299	3747	13	easement	easement	NOUN
ftr-299	3747	14	restricting	restrict	VERB
ftr-299	3747	15	the	the	DET
ftr-299	3747	16	entire	entire	ADJ
ftr-299	3747	17	exterior	exterior	NOUN
ftr-299	3747	18	of	of	ADP
ftr-299	3747	19	the	the	DET
ftr-299	3747	20	building	building	NOUN
ftr-299	3747	21	when	when	SCONJ
ftr-299	3747	22	the	the	DET
ftr-299	3747	23	partnership	partnership	NOUN
ftr-299	3747	24	did	do	AUX
ftr-299	3747	25	not	not	PART
ftr-299	3747	26	own	own	VERB
ftr-299	3747	27	the	the	DET
ftr-299	3747	28	entire	entire	ADJ
ftr-299	3747	29	exterior	exterior	NOUN
ftr-299	3747	30	.	.	PUNCT
ftr-299	3748	1	x.	x.	NOUN
ftr-299	3748	2	tax	tax	NOUN
ftr-299	3748	3	procedure	procedure	NOUN
ftr-299	3748	4	a.	a.	NOUN
ftr-299	3748	5	interest	interest	NOUN
ftr-299	3748	6	,	,	PUNCT
ftr-299	3748	7	penalties	penalty	NOUN
ftr-299	3748	8	,	,	PUNCT
ftr-299	3748	9	and	and	CCONJ
ftr-299	3748	10	prosecutions	prosecution	NOUN
ftr-299	3748	11	1	1	X
ftr-299	3748	12	.	.	PUNCT
ftr-299	3749	1	did	do	VERB
ftr-299	3749	2	owen	owen	PROPN
ftr-299	3749	3	fiore	fiore	NOUN
ftr-299	3749	4	fraudulently	fraudulently	ADV
ftr-299	3749	5	“	"	PUNCT
ftr-299	3749	6	welch	welch	PROPN
ftr-299	3749	7	”	"	PUNCT
ftr-299	3749	8	on	on	ADP
ftr-299	3749	9	his	his	PRON
ftr-299	3749	10	taxes	taxis	NOUN
ftr-299	3749	11	?	?	PUNCT
ftr-299	3750	1	judge	judge	PROPN
ftr-299	3750	2	holmes	holmes	PROPN
ftr-299	3750	3	said	say	VERB
ftr-299	3750	4	“	"	PUNCT
ftr-299	3750	5	yes	yes	INTJ
ftr-299	3750	6	.	.	PUNCT
ftr-299	3750	7	”	"	PUNCT
ftr-299	3751	1	fiore	fiore	PROPN
ftr-299	3751	2	v.	v.	ADP
ftr-299	3751	3	commissioner	commissioner	PROPN
ftr-299	3751	4	,	,	PUNCT
ftr-299	3751	5	t.c	t.c	PROPN
ftr-299	3751	6	.	.	PROPN
ftr-299	3751	7	memo	memo	NOUN
ftr-299	3751	8	.	.	PUNCT
ftr-299	3752	1	2013	2013	NUM
ftr-299	3752	2	-	-	SYM
ftr-299	3752	3	21	21	NUM
ftr-299	3752	4	(	(	PUNCT
ftr-299	3752	5	1/17/13	1/17/13	NUM
ftr-299	3752	6	)	)	PUNCT
ftr-299	3752	7	.	.	PUNCT
ftr-299	3753	1	the	the	DET
ftr-299	3753	2	tax	tax	NOUN
ftr-299	3753	3	court	court	NOUN
ftr-299	3753	4	(	(	PUNCT
ftr-299	3753	5	judge	judge	NOUN
ftr-299	3753	6	holmes	holme	NOUN
ftr-299	3753	7	)	)	PUNCT
ftr-299	3753	8	found	find	VERB
ftr-299	3753	9	that	that	SCONJ
ftr-299	3753	10	former	former	ADJ
ftr-299	3753	11	estate	estate	NOUN
ftr-299	3753	12	planning	planning	NOUN
ftr-299	3753	13	lawyer	lawyer	NOUN
ftr-299	3753	14	owen	owen	PROPN
ftr-299	3753	15	fiore	fiore	NOUN
ftr-299	3753	16	filed	file	VERB
ftr-299	3753	17	fraudulent	fraudulent	ADJ
ftr-299	3753	18	1996	1996	NUM
ftr-299	3753	19	and	and	CCONJ
ftr-299	3753	20	1997	1997	NUM
ftr-299	3753	21	income	income	NOUN
ftr-299	3753	22	tax	tax	NOUN
ftr-299	3753	23	returns	return	NOUN
ftr-299	3753	24	;	;	PUNCT
ftr-299	3753	25	fiore	fiore	NOUN
ftr-299	3753	26	had	have	AUX
ftr-299	3753	27	pleaded	plead	VERB
ftr-299	3753	28	guilty	guilty	ADJ
ftr-299	3753	29	to	to	ADP
ftr-299	3753	30	evasion	evasion	NOUN
ftr-299	3753	31	of	of	ADP
ftr-299	3753	32	1999	1999	NUM
ftr-299	3753	33	taxes	taxis	NOUN
ftr-299	3753	34	but	but	CCONJ
ftr-299	3753	35	claimed	claim	VERB
ftr-299	3753	36	that	that	SCONJ
ftr-299	3753	37	he	he	PRON
ftr-299	3753	38	did	do	AUX
ftr-299	3753	39	not	not	PART
ftr-299	3753	40	owe	owe	VERB
ftr-299	3753	41	fraud	fraud	NOUN
ftr-299	3753	42	penalties	penalty	NOUN
ftr-299	3753	43	for	for	ADP
ftr-299	3753	44	the	the	DET
ftr-299	3753	45	earlier	early	ADJ
ftr-299	3753	46	years	year	NOUN
ftr-299	3753	47	.	.	PUNCT
ftr-299	3754	1	fiore	fiore	NOUN
ftr-299	3754	2	had	have	VERB
ftr-299	3754	3	total	total	ADJ
ftr-299	3754	4	control	control	NOUN
ftr-299	3754	5	of	of	ADP
ftr-299	3754	6	the	the	DET
ftr-299	3754	7	finances	finance	NOUN
ftr-299	3754	8	of	of	ADP
ftr-299	3754	9	his	his	PRON
ftr-299	3754	10	law	law	NOUN
ftr-299	3754	11	firm	firm	NOUN
ftr-299	3754	12	and	and	CCONJ
ftr-299	3754	13	did	do	AUX
ftr-299	3754	14	not	not	PART
ftr-299	3754	15	delegate	delegate	VERB
ftr-299	3754	16	even	even	ADV
ftr-299	3754	17	the	the	DET
ftr-299	3754	18	most	most	ADV
ftr-299	3754	19	mundane	mundane	ADJ
ftr-299	3754	20	tasks	task	NOUN
ftr-299	3754	21	,	,	PUNCT
ftr-299	3754	22	e.g.	e.g.	ADV
ftr-299	3754	23	,	,	PUNCT
ftr-299	3754	24	preparation	preparation	NOUN
ftr-299	3754	25	of	of	ADP
ftr-299	3754	26	checks	check	NOUN
ftr-299	3754	27	for	for	ADP
ftr-299	3754	28	signature	signature	NOUN
ftr-299	3754	29	,	,	PUNCT
ftr-299	3754	30	to	to	ADP
ftr-299	3754	31	anyone	anyone	PRON
ftr-299	3754	32	else	else	ADV
ftr-299	3754	33	,	,	PUNCT
ftr-299	3754	34	but	but	CCONJ
ftr-299	3754	35	claimed	claim	VERB
ftr-299	3754	36	that	that	SCONJ
ftr-299	3754	37	he	he	PRON
ftr-299	3754	38	simply	simply	ADV
ftr-299	3754	39	was	be	AUX
ftr-299	3754	40	“	"	PUNCT
ftr-299	3754	41	a	a	DET
ftr-299	3754	42	horrible	horrible	ADJ
ftr-299	3754	43	recordkeeper	recordkeeper	NOUN
ftr-299	3754	44	.	.	PUNCT
ftr-299	3754	45	”	"	PUNCT
ftr-299	3755	1	in	in	ADP
ftr-299	3755	2	a	a	DET
ftr-299	3755	3	detailed	detailed	ADJ
ftr-299	3755	4	and	and	CCONJ
ftr-299	3755	5	analytic	analytic	ADJ
ftr-299	3755	6	opinion	opinion	NOUN
ftr-299	3755	7	,	,	PUNCT
ftr-299	3755	8	judge	judge	PROPN
ftr-299	3755	9	holmes	holmes	PROPN
ftr-299	3755	10	decided	decide	VERB
ftr-299	3755	11	the	the	DET
ftr-299	3755	12	issue	issue	NOUN
ftr-299	3755	13	on	on	ADP
ftr-299	3755	14	the	the	DET
ftr-299	3755	15	grounds	ground	NOUN
ftr-299	3755	16	that	that	SCONJ
ftr-299	3755	17	fiore	fiore	NOUN
ftr-299	3755	18	was	be	AUX
ftr-299	3755	19	short	short	ADJ
ftr-299	3755	20	of	of	ADP
ftr-299	3755	21	cash	cash	NOUN
ftr-299	3755	22	during	during	ADP
ftr-299	3755	23	the	the	DET
ftr-299	3755	24	1996	1996	NUM
ftr-299	3755	25	-	-	SYM
ftr-299	3755	26	1997	1997	NUM
ftr-299	3755	27	period	period	NOUN
ftr-299	3755	28	and	and	CCONJ
ftr-299	3755	29	admittedly	admittedly	ADV
ftr-299	3755	30	engaged	engage	VERB
ftr-299	3755	31	in	in	ADP
ftr-299	3755	32	“	"	PUNCT
ftr-299	3755	33	willful	willful	ADJ
ftr-299	3755	34	blindness	blindness	NOUN
ftr-299	3755	35	”	"	PUNCT
ftr-299	3755	36	to	to	ADP
ftr-299	3755	37	the	the	DET
ftr-299	3755	38	possibility	possibility	NOUN
ftr-299	3755	39	that	that	SCONJ
ftr-299	3755	40	he	he	PRON
ftr-299	3755	41	was	be	AUX
ftr-299	3755	42	underreporting	underreporte	VERB
ftr-299	3755	43	his	his	PRON
ftr-299	3755	44	income	income	NOUN
ftr-299	3755	45	;	;	PUNCT
ftr-299	3755	46	he	he	PRON
ftr-299	3755	47	also	also	ADV
ftr-299	3755	48	repeatedly	repeatedly	ADV
ftr-299	3755	49	stalled	stall	VERB
ftr-299	3755	50	during	during	ADP
ftr-299	3755	51	the	the	DET
ftr-299	3755	52	irs	irs	PROPN
ftr-299	3755	53	examination	examination	NOUN
ftr-299	3755	54	of	of	ADP
ftr-299	3755	55	his	his	PRON
ftr-299	3755	56	tax	tax	NOUN
ftr-299	3755	57	returns	return	NOUN
ftr-299	3755	58	.	.	PUNCT
ftr-299	3756	1	his	his	PRON
ftr-299	3756	2	opinion	opinion	NOUN
ftr-299	3756	3	concludes	conclude	VERB
ftr-299	3756	4	:	:	PUNCT
ftr-299	3756	5	and	and	CCONJ
ftr-299	3756	6	with	with	ADP
ftr-299	3756	7	particular	particular	ADJ
ftr-299	3756	8	weight	weight	NOUN
ftr-299	3756	9	given	give	VERB
ftr-299	3756	10	to	to	ADP
ftr-299	3756	11	this	this	DET
ftr-299	3756	12	willful	willful	ADJ
ftr-299	3756	13	blindness	blindness	NOUN
ftr-299	3756	14	we	we	PRON
ftr-299	3756	15	find	find	VERB
ftr-299	3756	16	that	that	SCONJ
ftr-299	3756	17	the	the	DET
ftr-299	3756	18	commissioner	commissioner	NOUN
ftr-299	3756	19	has	have	AUX
ftr-299	3756	20	met	meet	VERB
ftr-299	3756	21	his	his	PRON
ftr-299	3756	22	burden	burden	NOUN
ftr-299	3756	23	of	of	ADP
ftr-299	3756	24	proving	prove	VERB
ftr-299	3756	25	by	by	ADP
ftr-299	3756	26	clear	clear	ADJ
ftr-299	3756	27	and	and	CCONJ
ftr-299	3756	28	convincing	convincing	ADJ
ftr-299	3756	29	evidence	evidence	NOUN
ftr-299	3756	30	that	that	SCONJ
ftr-299	3756	31	fiore	fiore	NOUN
ftr-299	3756	32	filed	file	VERB
ftr-299	3756	33	fraudulent	fraudulent	ADJ
ftr-299	3756	34	returns	return	NOUN
ftr-299	3756	35	.	.	PUNCT
ftr-299	3757	1	we	we	PRON
ftr-299	3757	2	can	can	AUX
ftr-299	3757	3	not	not	PART
ftr-299	3757	4	accept	accept	VERB
ftr-299	3757	5	that	that	SCONJ
ftr-299	3757	6	a	a	DET
ftr-299	3757	7	person	person	NOUN
ftr-299	3757	8	of	of	ADP
ftr-299	3757	9	fiore	fiore	NOUN
ftr-299	3757	10	’s	’s	PART
ftr-299	3757	11	intelligence	intelligence	NOUN
ftr-299	3757	12	,	,	PUNCT
ftr-299	3757	13	training	training	NOUN
ftr-299	3757	14	,	,	PUNCT
ftr-299	3757	15	and	and	CCONJ
ftr-299	3757	16	experience	experience	NOUN
ftr-299	3757	17	was	be	AUX
ftr-299	3757	18	not	not	PART
ftr-299	3757	19	aware	aware	ADJ
ftr-299	3757	20	when	when	SCONJ
ftr-299	3757	21	he	he	PRON
ftr-299	3757	22	filed	file	VERB
ftr-299	3757	23	his	his	PRON
ftr-299	3757	24	returns	return	NOUN
ftr-299	3757	25	for	for	ADP
ftr-299	3757	26	1996	1996	NUM
ftr-299	3757	27	and	and	CCONJ
ftr-299	3757	28	1997	1997	NUM
ftr-299	3757	29	—	—	PUNCT
ftr-299	3757	30	at	at	ADP
ftr-299	3757	31	a	a	DET
ftr-299	3757	32	time	time	NOUN
ftr-299	3757	33	when	when	SCONJ
ftr-299	3757	34	he	he	PRON
ftr-299	3757	35	knew	know	VERB
ftr-299	3757	36	his	his	PRON
ftr-299	3757	37	need	need	NOUN
ftr-299	3757	38	for	for	ADP
ftr-299	3757	39	cash	cash	NOUN
ftr-299	3757	40	was	be	AUX
ftr-299	3757	41	ballooning	balloon	VERB
ftr-299	3757	42	—	—	PUNCT
ftr-299	3757	43	that	that	SCONJ
ftr-299	3757	44	there	there	PRON
ftr-299	3757	45	was	be	VERB
ftr-299	3757	46	a	a	DET
ftr-299	3757	47	406	406	NUM
ftr-299	3757	48	florida	florida	PROPN
ftr-299	3757	49	tax	tax	NOUN
ftr-299	3757	50	review	review	NOUN
ftr-299	3758	1	[	[	X
ftr-299	3758	2	vol	vol	NOUN
ftr-299	3758	3	.	.	PUNCT
ftr-299	3759	1	15:5	15:5	NUM
ftr-299	3759	2	high	high	ADJ
ftr-299	3759	3	probability	probability	NOUN
ftr-299	3759	4	that	that	SCONJ
ftr-299	3759	5	he	he	PRON
ftr-299	3759	6	was	be	AUX
ftr-299	3759	7	underreporting	underreporte	VERB
ftr-299	3759	8	his	his	PRON
ftr-299	3759	9	income	income	NOUN
ftr-299	3759	10	.	.	PUNCT
ftr-299	3760	1	and	and	CCONJ
ftr-299	3760	2	we	we	PRON
ftr-299	3760	3	find	find	VERB
ftr-299	3760	4	that	that	SCONJ
ftr-299	3760	5	he	he	PRON
ftr-299	3760	6	deliberately	deliberately	ADV
ftr-299	3760	7	avoided	avoid	VERB
ftr-299	3760	8	steps	step	NOUN
ftr-299	3760	9	that	that	PRON
ftr-299	3760	10	would	would	AUX
ftr-299	3760	11	have	have	AUX
ftr-299	3760	12	confirmed	confirm	VERB
ftr-299	3760	13	that	that	SCONJ
ftr-299	3760	14	underreporting	underreporte	VERB
ftr-299	3760	15	,	,	PUNCT
ftr-299	3760	16	since	since	SCONJ
ftr-299	3760	17	all	all	PRON
ftr-299	3760	18	he	he	PRON
ftr-299	3760	19	had	have	VERB
ftr-299	3760	20	to	to	PART
ftr-299	3760	21	do	do	VERB
ftr-299	3760	22	was	be	AUX
ftr-299	3760	23	read	read	VERB
ftr-299	3760	24	his	his	PRON
ftr-299	3760	25	monthly	monthly	ADJ
ftr-299	3760	26	bank	bank	NOUN
ftr-299	3760	27	statements	statement	NOUN
ftr-299	3760	28	to	to	PART
ftr-299	3760	29	verify	verify	VERB
ftr-299	3760	30	the	the	DET
ftr-299	3760	31	accuracy	accuracy	NOUN
ftr-299	3760	32	of	of	ADP
ftr-299	3760	33	his	his	PRON
ftr-299	3760	34	estimates	estimate	NOUN
ftr-299	3760	35	of	of	ADP
ftr-299	3760	36	taxable	taxable	ADJ
ftr-299	3760	37	income	income	NOUN
ftr-299	3760	38	that	that	PRON
ftr-299	3760	39	he	he	PRON
ftr-299	3760	40	put	put	VERB
ftr-299	3760	41	on	on	ADP
ftr-299	3760	42	his	his	PRON
ftr-299	3760	43	returns	return	NOUN
ftr-299	3760	44	.	.	PUNCT
ftr-299	3761	1			X
ftr-299	3761	2	from	from	ADP
ftr-299	3761	3	the	the	DET
ftr-299	3761	4	website	website	NOUN
ftr-299	3761	5	of	of	ADP
ftr-299	3761	6	owen	owen	PROPN
ftr-299	3761	7	g.	g.	PROPN
ftr-299	3761	8	fiore	fiore	PROPN
ftr-299	3761	9	,	,	PUNCT
ftr-299	3761	10	jd	jd	PROPN
ftr-299	3761	11	:	:	PUNCT
ftr-299	3761	12	for	for	ADP
ftr-299	3761	13	over	over	ADP
ftr-299	3761	14	four	four	NUM
ftr-299	3761	15	decades	decade	NOUN
ftr-299	3761	16	,	,	PUNCT
ftr-299	3761	17	owen	owen	PROPN
ftr-299	3761	18	fiore	fiore	NOUN
ftr-299	3761	19	was	be	AUX
ftr-299	3761	20	a	a	DET
ftr-299	3761	21	tax	tax	NOUN
ftr-299	3761	22	and	and	CCONJ
ftr-299	3761	23	estate	estate	NOUN
ftr-299	3761	24	planning	planning	NOUN
ftr-299	3761	25	lawyer	lawyer	NOUN
ftr-299	3761	26	in	in	ADP
ftr-299	3761	27	california	california	PROPN
ftr-299	3761	28	,	,	PUNCT
ftr-299	3761	29	representing	represent	VERB
ftr-299	3761	30	families	family	NOUN
ftr-299	3761	31	and	and	CCONJ
ftr-299	3761	32	business	business	NOUN
ftr-299	3761	33	entities	entity	NOUN
ftr-299	3761	34	in	in	ADP
ftr-299	3761	35	developing	develop	VERB
ftr-299	3761	36	and	and	CCONJ
ftr-299	3761	37	implementing	implement	VERB
ftr-299	3761	38	tax	tax	NOUN
ftr-299	3761	39	sensitive	sensitive	ADJ
ftr-299	3761	40	wealth	wealth	NOUN
ftr-299	3761	41	succession	succession	NOUN
ftr-299	3761	42	,	,	PUNCT
ftr-299	3761	43	preservation	preservation	NOUN
ftr-299	3761	44	and	and	CCONJ
ftr-299	3761	45	management	management	NOUN
ftr-299	3761	46	plans	plan	NOUN
ftr-299	3761	47	,	,	PUNCT
ftr-299	3761	48	including	include	VERB
ftr-299	3761	49	using	use	VERB
ftr-299	3761	50	flps	flp	NOUN
ftr-299	3761	51	,	,	PUNCT
ftr-299	3761	52	llcs	llcs	NOUN
ftr-299	3761	53	,	,	PUNCT
ftr-299	3761	54	corporations	corporation	NOUN
ftr-299	3761	55	and	and	CCONJ
ftr-299	3761	56	trusts	trust	NOUN
ftr-299	3761	57	in	in	ADP
ftr-299	3761	58	planning	planning	NOUN
ftr-299	3761	59	.	.	PUNCT
ftr-299	3762	1	he	he	PRON
ftr-299	3762	2	also	also	ADV
ftr-299	3762	3	had	have	VERB
ftr-299	3762	4	an	an	DET
ftr-299	3762	5	active	active	ADJ
ftr-299	3762	6	practice	practice	NOUN
ftr-299	3762	7	in	in	ADP
ftr-299	3762	8	tax	tax	NOUN
ftr-299	3762	9	controversies	controversy	NOUN
ftr-299	3762	10	,	,	PUNCT
ftr-299	3762	11	especially	especially	ADV
ftr-299	3762	12	those	those	PRON
ftr-299	3762	13	involving	involve	VERB
ftr-299	3762	14	gift	gift	NOUN
ftr-299	3762	15	and	and	CCONJ
ftr-299	3762	16	estate	estate	NOUN
ftr-299	3762	17	taxes	taxis	NOUN
ftr-299	3762	18	,	,	PUNCT
ftr-299	3762	19	evidenced	evidence	VERB
ftr-299	3762	20	by	by	ADP
ftr-299	3762	21	being	be	AUX
ftr-299	3762	22	lead	lead	ADJ
ftr-299	3762	23	counsel	counsel	NOUN
ftr-299	3762	24	in	in	ADP
ftr-299	3762	25	a	a	DET
ftr-299	3762	26	number	number	NOUN
ftr-299	3762	27	of	of	ADP
ftr-299	3762	28	tax	tax	NOUN
ftr-299	3762	29	court	court	NOUN
ftr-299	3762	30	cases	case	NOUN
ftr-299	3762	31	,	,	PUNCT
ftr-299	3762	32	such	such	ADJ
ftr-299	3762	33	as	as	ADP
ftr-299	3762	34	cristofani	cristofani	NOUN
ftr-299	3762	35	,	,	PUNCT
ftr-299	3762	36	schauerhamer	schauerhamer	NOUN
ftr-299	3762	37	and	and	CCONJ
ftr-299	3762	38	fontana	fontana	PROPN
ftr-299	3762	39	.	.	PUNCT
ftr-299	3763	1	as	as	ADP
ftr-299	3763	2	the	the	DET
ftr-299	3763	3	result	result	NOUN
ftr-299	3763	4	of	of	ADP
ftr-299	3763	5	a	a	DET
ftr-299	3763	6	personal	personal	ADJ
ftr-299	3763	7	income	income	NOUN
ftr-299	3763	8	tax	tax	NOUN
ftr-299	3763	9	case	case	NOUN
ftr-299	3763	10	leading	lead	VERB
ftr-299	3763	11	to	to	ADP
ftr-299	3763	12	a	a	DET
ftr-299	3763	13	plea	plea	NOUN
ftr-299	3763	14	agreement	agreement	NOUN
ftr-299	3763	15	-	-	PUNCT
ftr-299	3763	16	based	base	VERB
ftr-299	3763	17	conviction	conviction	NOUN
ftr-299	3763	18	and	and	CCONJ
ftr-299	3763	19	subsequent	subsequent	ADJ
ftr-299	3763	20	14	14	NUM
ftr-299	3763	21	months	month	NOUN
ftr-299	3763	22	incarceration	incarceration	NOUN
ftr-299	3763	23	,	,	PUNCT
ftr-299	3763	24	owen	owen	PROPN
ftr-299	3763	25	now	now	ADV
ftr-299	3763	26	is	be	AUX
ftr-299	3763	27	involved	involve	VERB
ftr-299	3763	28	as	as	ADP
ftr-299	3763	29	a	a	DET
ftr-299	3763	30	nonlawyer	nonlawyer	NOUN
ftr-299	3763	31	consultant	consultant	NOUN
ftr-299	3763	32	to	to	ADP
ftr-299	3763	33	professional	professional	ADJ
ftr-299	3763	34	advisors	advisor	NOUN
ftr-299	3763	35	and	and	CCONJ
ftr-299	3763	36	their	their	PRON
ftr-299	3763	37	clients	client	NOUN
ftr-299	3763	38	in	in	ADP
ftr-299	3763	39	tax	tax	NOUN
ftr-299	3763	40	and	and	CCONJ
ftr-299	3763	41	estate	estate	NOUN
ftr-299	3763	42	planning	planning	NOUN
ftr-299	3763	43	matters	matter	NOUN
ftr-299	3763	44	.	.	PUNCT
ftr-299	3764	1	*	*	PUNCT
ftr-299	3764	2	*	*	PUNCT
ftr-299	3764	3	*	*	PUNCT
ftr-299	3764	4	owen	owen	PROPN
ftr-299	3764	5	lives	live	VERB
ftr-299	3764	6	in	in	ADP
ftr-299	3764	7	syringa	syringa	PROPN
ftr-299	3764	8	,	,	PUNCT
ftr-299	3764	9	i	i	PROPN
ftr-299	3764	10	d	d	PROPN
ftr-299	3764	11	with	with	ADP
ftr-299	3764	12	his	his	PRON
ftr-299	3764	13	wife	wife	NOUN
ftr-299	3764	14	,	,	PUNCT
ftr-299	3764	15	mary	mary	PROPN
ftr-299	3764	16	ann	ann	PROPN
ftr-299	3764	17	,	,	PUNCT
ftr-299	3764	18	enjoying	enjoy	VERB
ftr-299	3764	19	being	be	AUX
ftr-299	3764	20	on	on	ADP
ftr-299	3764	21	the	the	DET
ftr-299	3764	22	middle	middle	ADJ
ftr-299	3764	23	fork	fork	NOUN
ftr-299	3764	24	of	of	ADP
ftr-299	3764	25	idaho	idaho	PROPN
ftr-299	3764	26	’s	’s	PART
ftr-299	3764	27	wild	wild	ADJ
ftr-299	3764	28	and	and	CCONJ
ftr-299	3764	29	scenic	scenic	ADJ
ftr-299	3764	30	clearwater	clearwater	NOUN
ftr-299	3764	31	river	river	NOUN
ftr-299	3764	32	.	.	PUNCT
ftr-299	3765	1			PROPN
ftr-299	3765	2	section	section	PROPN
ftr-299	3765	3	10.24(a	10.24(a	PROPN
ftr-299	3765	4	)	)	PUNCT
ftr-299	3765	5	of	of	ADP
ftr-299	3765	6	circular	circular	ADJ
ftr-299	3765	7	230	230	NUM
ftr-299	3765	8	provides	provide	VERB
ftr-299	3765	9	that	that	SCONJ
ftr-299	3765	10	“	"	PUNCT
ftr-299	3765	11	a	a	DET
ftr-299	3765	12	practitioner	practitioner	NOUN
ftr-299	3765	13	may	may	AUX
ftr-299	3765	14	not	not	PART
ftr-299	3765	15	,	,	PUNCT
ftr-299	3765	16	knowingly	knowingly	ADV
ftr-299	3765	17	and	and	CCONJ
ftr-299	3765	18	directly	directly	ADV
ftr-299	3765	19	or	or	CCONJ
ftr-299	3765	20	indirectly	indirectly	ADV
ftr-299	3765	21	:	:	PUNCT
ftr-299	3765	22	(	(	PUNCT
ftr-299	3765	23	a	a	X
ftr-299	3765	24	)	)	PUNCT
ftr-299	3765	25	accept	accept	VERB
ftr-299	3765	26	assistance	assistance	NOUN
ftr-299	3765	27	from	from	ADP
ftr-299	3765	28	or	or	CCONJ
ftr-299	3765	29	assist	assist	VERB
ftr-299	3765	30	any	any	DET
ftr-299	3765	31	person	person	NOUN
ftr-299	3765	32	who	who	PRON
ftr-299	3765	33	is	be	AUX
ftr-299	3765	34	under	under	ADP
ftr-299	3765	35	disbarment	disbarment	NOUN
ftr-299	3765	36	or	or	CCONJ
ftr-299	3765	37	suspension	suspension	NOUN
ftr-299	3765	38	from	from	ADP
ftr-299	3765	39	practice	practice	NOUN
ftr-299	3765	40	before	before	ADP
ftr-299	3765	41	the	the	DET
ftr-299	3765	42	internal	internal	ADJ
ftr-299	3765	43	revenue	revenue	NOUN
ftr-299	3765	44	service	service	NOUN
ftr-299	3765	45	if	if	SCONJ
ftr-299	3765	46	the	the	DET
ftr-299	3765	47	assistance	assistance	NOUN
ftr-299	3765	48	relates	relate	VERB
ftr-299	3765	49	to	to	ADP
ftr-299	3765	50	a	a	DET
ftr-299	3765	51	matter	matter	NOUN
ftr-299	3765	52	or	or	CCONJ
ftr-299	3765	53	matters	matter	NOUN
ftr-299	3765	54	constituting	constitute	VERB
ftr-299	3765	55	practice	practice	NOUN
ftr-299	3765	56	before	before	ADP
ftr-299	3765	57	the	the	DET
ftr-299	3765	58	internal	internal	ADJ
ftr-299	3765	59	revenue	revenue	NOUN
ftr-299	3765	60	service	service	NOUN
ftr-299	3765	61	.	.	PUNCT
ftr-299	3765	62	”	"	PUNCT
ftr-299	3766	1	2	2	NUM
ftr-299	3766	2	.	.	X
ftr-299	3766	3	a	a	DET
ftr-299	3766	4	sole	sole	ADJ
ftr-299	3766	5	shareholder	shareholder	NOUN
ftr-299	3766	6	gets	get	VERB
ftr-299	3766	7	87	87	NUM
ftr-299	3766	8	months	month	NOUN
ftr-299	3766	9	of	of	ADP
ftr-299	3766	10	room	room	NOUN
ftr-299	3766	11	and	and	CCONJ
ftr-299	3766	12	board	board	NOUN
ftr-299	3766	13	from	from	ADP
ftr-299	3766	14	the	the	DET
ftr-299	3766	15	federal	federal	ADJ
ftr-299	3766	16	government	government	NOUN
ftr-299	3766	17	for	for	ADP
ftr-299	3766	18	fraudulently	fraudulently	ADV
ftr-299	3766	19	treating	treat	VERB
ftr-299	3766	20	as	as	ADP
ftr-299	3766	21	independent	independent	ADJ
ftr-299	3766	22	contractors	contractor	NOUN
ftr-299	3766	23	workers	worker	NOUN
ftr-299	3766	24	who	who	PRON
ftr-299	3766	25	were	be	AUX
ftr-299	3766	26	really	really	ADV
ftr-299	3766	27	employees	employee	NOUN
ftr-299	3766	28	.	.	PUNCT
ftr-299	3767	1	united	united	PROPN
ftr-299	3767	2	states	states	PROPN
ftr-299	3767	3	v.	v.	ADP
ftr-299	3767	4	deleon	deleon	PROPN
ftr-299	3767	5	,	,	PUNCT
ftr-299	3767	6	704	704	NUM
ftr-299	3767	7	f.3d	f.3d	NUM
ftr-299	3767	8	189	189	NUM
ftr-299	3767	9	(	(	PUNCT
ftr-299	3767	10	1st	1st	ADJ
ftr-299	3767	11	cir	cir	NOUN
ftr-299	3767	12	.	.	PUNCT
ftr-299	3767	13	1/11/13	1/11/13	NUM
ftr-299	3767	14	)	)	PUNCT
ftr-299	3767	15	.	.	PUNCT
ftr-299	3768	1	the	the	DET
ftr-299	3768	2	first	first	ADJ
ftr-299	3768	3	circuit	circuit	NOUN
ftr-299	3768	4	,	,	PUNCT
ftr-299	3768	5	in	in	ADP
ftr-299	3768	6	an	an	DET
ftr-299	3768	7	opinion	opinion	NOUN
ftr-299	3768	8	by	by	ADP
ftr-299	3768	9	judge	judge	PROPN
ftr-299	3768	10	stahl	stahl	PROPN
ftr-299	3768	11	,	,	PUNCT
ftr-299	3768	12	affirmed	affirm	VERB
ftr-299	3768	13	the	the	DET
ftr-299	3768	14	fraud	fraud	NOUN
ftr-299	3768	15	conviction	conviction	NOUN
ftr-299	3768	16	under	under	ADP
ftr-299	3768	17	§	§	PROPN
ftr-299	3768	18	7206(2	7206(2	PROPN
ftr-299	3768	19	)	)	PUNCT
ftr-299	3768	20	,	,	PUNCT
ftr-299	3768	21	and	and	CCONJ
ftr-299	3768	22	various	various	ADJ
ftr-299	3768	23	other	other	ADJ
ftr-299	3768	24	criminal	criminal	ADJ
ftr-299	3768	25	statutes	statute	NOUN
ftr-299	3768	26	,	,	PUNCT
ftr-299	3768	27	of	of	ADP
ftr-299	3768	28	a	a	DET
ftr-299	3768	29	corporation	corporation	NOUN
ftr-299	3768	30	’s	’s	PART
ftr-299	3768	31	sole	sole	ADJ
ftr-299	3768	32	shareholder	shareholder	NOUN
ftr-299	3768	33	.	.	PUNCT
ftr-299	3769	1	the	the	DET
ftr-299	3769	2	corporation	corporation	NOUN
ftr-299	3769	3	paid	pay	VERB
ftr-299	3769	4	most	most	ADJ
ftr-299	3769	5	of	of	ADP
ftr-299	3769	6	its	its	PRON
ftr-299	3769	7	workers	worker	NOUN
ftr-299	3769	8	directly	directly	ADV
ftr-299	3769	9	with	with	ADP
ftr-299	3769	10	checks	check	NOUN
ftr-299	3769	11	and	and	CCONJ
ftr-299	3769	12	did	do	AUX
ftr-299	3769	13	not	not	PART
ftr-299	3769	14	withhold	withhold	VERB
ftr-299	3769	15	payroll	payroll	NOUN
ftr-299	3769	16	taxes	taxis	NOUN
ftr-299	3769	17	from	from	ADP
ftr-299	3769	18	their	their	PRON
ftr-299	3769	19	wages	wage	NOUN
ftr-299	3769	20	or	or	CCONJ
ftr-299	3769	21	report	report	VERB
ftr-299	3769	22	or	or	CCONJ
ftr-299	3769	23	remit	remit	VERB
ftr-299	3769	24	such	such	ADJ
ftr-299	3769	25	taxes	taxis	NOUN
ftr-299	3769	26	to	to	ADP
ftr-299	3769	27	the	the	DET
ftr-299	3769	28	irs	irs	PROPN
ftr-299	3769	29	.	.	PUNCT
ftr-299	3770	1	the	the	DET
ftr-299	3770	2	shareholder	shareholder	NOUN
ftr-299	3770	3	told	tell	VERB
ftr-299	3770	4	the	the	DET
ftr-299	3770	5	tax	tax	NOUN
ftr-299	3770	6	preparers	preparer	NOUN
ftr-299	3770	7	that	that	PRON
ftr-299	3770	8	the	the	DET
ftr-299	3770	9	unreported	unreported	ADJ
ftr-299	3770	10	payroll	payroll	NOUN
ftr-299	3770	11	workers	worker	NOUN
ftr-299	3770	12	were	be	AUX
ftr-299	3770	13	independent	independent	ADJ
ftr-299	3770	14	contractors	contractor	NOUN
ftr-299	3770	15	for	for	ADP
ftr-299	3770	16	whom	whom	PRON
ftr-299	3770	17	she	she	PRON
ftr-299	3770	18	was	be	AUX
ftr-299	3770	19	not	not	PART
ftr-299	3770	20	required	require	VERB
ftr-299	3770	21	to	to	PART
ftr-299	3770	22	remit	remit	VERB
ftr-299	3770	23	payroll	payroll	NOUN
ftr-299	3770	24	taxes	taxis	NOUN
ftr-299	3770	25	.	.	PUNCT
ftr-299	3771	1	the	the	DET
ftr-299	3771	2	tax	tax	NOUN
ftr-299	3771	3	return	return	NOUN
ftr-299	3771	4	preparers	preparer	NOUN
ftr-299	3771	5	recorded	record	VERB
ftr-299	3771	6	the	the	DET
ftr-299	3771	7	checks	check	NOUN
ftr-299	3771	8	to	to	ADP
ftr-299	3771	9	individuals	individual	NOUN
ftr-299	3771	10	on	on	ADP
ftr-299	3771	11	the	the	DET
ftr-299	3771	12	unreported	unreported	ADJ
ftr-299	3771	13	payroll	payroll	NOUN
ftr-299	3771	14	as	as	ADP
ftr-299	3771	15	a	a	DET
ftr-299	3771	16	business	business	NOUN
ftr-299	3771	17	expense	expense	NOUN
ftr-299	3771	18	and	and	CCONJ
ftr-299	3771	19	issued	issue	VERB
ftr-299	3771	20	a	a	DET
ftr-299	3771	21	form	form	NOUN
ftr-299	3771	22	1099	1099	NUM
ftr-299	3771	23	to	to	ADP
ftr-299	3771	24	each	each	PRON
ftr-299	3771	25	of	of	ADP
ftr-299	3771	26	those	those	DET
ftr-299	3771	27	workers	worker	NOUN
ftr-299	3771	28	.	.	PUNCT
ftr-299	3772	1	the	the	DET
ftr-299	3772	2	shareholder	shareholder	NOUN
ftr-299	3772	3	will	will	AUX
ftr-299	3772	4	get	get	VERB
ftr-299	3772	5	room	room	NOUN
ftr-299	3772	6	and	and	CCONJ
ftr-299	3772	7	board	board	NOUN
ftr-299	3772	8	from	from	ADP
ftr-299	3772	9	the	the	DET
ftr-299	3772	10	federal	federal	ADJ
ftr-299	3772	11	government	government	NOUN
ftr-299	3772	12	for	for	ADP
ftr-299	3772	13	87	87	NUM
ftr-299	3772	14	months	month	NOUN
ftr-299	3772	15	.	.	PUNCT
ftr-299	3773	1	2014	2014	NUM
ftr-299	3773	2	]	]	PUNCT
ftr-299	3773	3	recent	recent	ADJ
ftr-299	3773	4	developments	development	NOUN
ftr-299	3773	5	in	in	ADP
ftr-299	3773	6	federal	federal	ADJ
ftr-299	3773	7	income	income	NOUN
ftr-299	3773	8	taxation	taxation	NOUN
ftr-299	3773	9	407	407	NUM
ftr-299	3773	10	3	3	NUM
ftr-299	3773	11	.	.	PUNCT
ftr-299	3774	1	taxpayer	taxpayer	PROPN
ftr-299	3774	2	’s	’s	PART
ftr-299	3774	3	reliance	reliance	NOUN
ftr-299	3774	4	on	on	ADP
ftr-299	3774	5	his	his	PRON
ftr-299	3774	6	cpa	cpa	NOUN
ftr-299	3774	7	,	,	PUNCT
ftr-299	3774	8	who	who	PRON
ftr-299	3774	9	did	do	VERB
ftr-299	3774	10	a	a	DET
ftr-299	3774	11	little	little	ADJ
ftr-299	3774	12	(	(	PUNCT
ftr-299	3774	13	$	$	SYM
ftr-299	3774	14	1.2	1.2	NUM
ftr-299	3774	15	million	million	NUM
ftr-299	3774	16	)	)	PUNCT
ftr-299	3774	17	embezzling	embezzle	VERB
ftr-299	3774	18	on	on	ADP
ftr-299	3774	19	the	the	DET
ftr-299	3774	20	side	side	NOUN
ftr-299	3774	21	,	,	PUNCT
ftr-299	3774	22	was	be	AUX
ftr-299	3774	23	reasonable	reasonable	ADJ
ftr-299	3774	24	;	;	PUNCT
ftr-299	3774	25	therefore	therefore	ADV
ftr-299	3774	26	,	,	PUNCT
ftr-299	3774	27	no	no	DET
ftr-299	3774	28	penalties	penalty	NOUN
ftr-299	3774	29	for	for	ADP
ftr-299	3774	30	underreporting	underreporte	VERB
ftr-299	3774	31	income	income	NOUN
ftr-299	3774	32	were	be	AUX
ftr-299	3774	33	imposed	impose	VERB
ftr-299	3774	34	.	.	PUNCT
ftr-299	3775	1	thomas	thomas	PROPN
ftr-299	3775	2	v.	v.	PROPN
ftr-299	3775	3	commissioner	commissioner	PROPN
ftr-299	3775	4	,	,	PUNCT
ftr-299	3775	5	t.c	t.c	PROPN
ftr-299	3775	6	.	.	PROPN
ftr-299	3775	7	memo	memo	NOUN
ftr-299	3775	8	.	.	PUNCT
ftr-299	3776	1	2013	2013	NUM
ftr-299	3776	2	-	-	SYM
ftr-299	3776	3	60	60	NUM
ftr-299	3776	4	(	(	PUNCT
ftr-299	3776	5	2/26/13	2/26/13	NUM
ftr-299	3776	6	)	)	PUNCT
ftr-299	3776	7	.	.	PUNCT
ftr-299	3777	1	the	the	DET
ftr-299	3777	2	tax	tax	NOUN
ftr-299	3777	3	court	court	NOUN
ftr-299	3777	4	(	(	PUNCT
ftr-299	3777	5	judge	judge	NOUN
ftr-299	3777	6	gerber	gerber	PROPN
ftr-299	3777	7	)	)	PUNCT
ftr-299	3777	8	stated	state	VERB
ftr-299	3777	9	the	the	DET
ftr-299	3777	10	considerations	consideration	NOUN
ftr-299	3777	11	for	for	ADP
ftr-299	3777	12	reasonable	reasonable	ADJ
ftr-299	3777	13	cause	cause	NOUN
ftr-299	3777	14	penalty	penalty	NOUN
ftr-299	3777	15	avoidance	avoidance	NOUN
ftr-299	3777	16	based	base	VERB
ftr-299	3777	17	upon	upon	SCONJ
ftr-299	3777	18	reliance	reliance	NOUN
ftr-299	3777	19	upon	upon	SCONJ
ftr-299	3777	20	a	a	DET
ftr-299	3777	21	tax	tax	NOUN
ftr-299	3777	22	professional	professional	NOUN
ftr-299	3777	23	as	as	SCONJ
ftr-299	3777	24	follows	follow	VERB
ftr-299	3777	25	:	:	PUNCT
ftr-299	3777	26	to	to	PART
ftr-299	3777	27	establish	establish	VERB
ftr-299	3777	28	reasonable	reasonable	ADJ
ftr-299	3777	29	cause	cause	NOUN
ftr-299	3777	30	through	through	ADP
ftr-299	3777	31	reliance	reliance	NOUN
ftr-299	3777	32	on	on	ADP
ftr-299	3777	33	the	the	DET
ftr-299	3777	34	advice	advice	NOUN
ftr-299	3777	35	of	of	ADP
ftr-299	3777	36	a	a	DET
ftr-299	3777	37	tax	tax	NOUN
ftr-299	3777	38	adviser	adviser	NOUN
ftr-299	3777	39	,	,	PUNCT
ftr-299	3777	40	the	the	DET
ftr-299	3777	41	taxpayer	taxpayer	NOUN
ftr-299	3777	42	must	must	AUX
ftr-299	3777	43	meet	meet	VERB
ftr-299	3777	44	the	the	DET
ftr-299	3777	45	following	follow	VERB
ftr-299	3777	46	threeprong	threeprong	PROPN
ftr-299	3777	47	test	test	PROPN
ftr-299	3777	48	,	,	PUNCT
ftr-299	3777	49	laid	lay	VERB
ftr-299	3777	50	out	out	ADP
ftr-299	3777	51	in	in	ADP
ftr-299	3777	52	neonatology	neonatology	NOUN
ftr-299	3777	53	assocs	assocs	PROPN
ftr-299	3777	54	.	.	PROPN
ftr-299	3777	55	,	,	PUNCT
ftr-299	3777	56	p.a	p.a	PROPN
ftr-299	3777	57	.	.	PROPN
ftr-299	3778	1	v.	v.	PROPN
ftr-299	3778	2	commissioner	commissioner	PROPN
ftr-299	3778	3	,	,	PUNCT
ftr-299	3778	4	115	115	NUM
ftr-299	3778	5	t.c	t.c	PROPN
ftr-299	3778	6	.	.	PUNCT
ftr-299	3779	1	at	at	ADP
ftr-299	3779	2	98	98	NUM
ftr-299	3779	3	-	-	SYM
ftr-299	3779	4	99	99	NUM
ftr-299	3779	5	:	:	PUNCT
ftr-299	3779	6	(	(	PUNCT
ftr-299	3779	7	1	1	X
ftr-299	3779	8	)	)	PUNCT
ftr-299	3779	9	the	the	DET
ftr-299	3779	10	adviser	adviser	NOUN
ftr-299	3779	11	was	be	AUX
ftr-299	3779	12	a	a	DET
ftr-299	3779	13	competent	competent	ADJ
ftr-299	3779	14	professional	professional	NOUN
ftr-299	3779	15	who	who	PRON
ftr-299	3779	16	had	have	VERB
ftr-299	3779	17	sufficient	sufficient	ADJ
ftr-299	3779	18	expertise	expertise	NOUN
ftr-299	3779	19	to	to	PART
ftr-299	3779	20	justify	justify	VERB
ftr-299	3779	21	reliance	reliance	NOUN
ftr-299	3779	22	,	,	PUNCT
ftr-299	3779	23	(	(	PUNCT
ftr-299	3779	24	2	2	X
ftr-299	3779	25	)	)	PUNCT
ftr-299	3779	26	the	the	DET
ftr-299	3779	27	taxpayer	taxpayer	NOUN
ftr-299	3779	28	provided	provide	VERB
ftr-299	3779	29	necessary	necessary	ADJ
ftr-299	3779	30	and	and	CCONJ
ftr-299	3779	31	accurate	accurate	ADJ
ftr-299	3779	32	information	information	NOUN
ftr-299	3779	33	to	to	ADP
ftr-299	3779	34	the	the	DET
ftr-299	3779	35	adviser	adviser	NOUN
ftr-299	3779	36	,	,	PUNCT
ftr-299	3779	37	and	and	CCONJ
ftr-299	3779	38	(	(	PUNCT
ftr-299	3779	39	3	3	X
ftr-299	3779	40	)	)	PUNCT
ftr-299	3779	41	the	the	DET
ftr-299	3779	42	taxpayer	taxpayer	NOUN
ftr-299	3779	43	relied	rely	VERB
ftr-299	3779	44	in	in	ADP
ftr-299	3779	45	good	good	ADJ
ftr-299	3779	46	faith	faith	NOUN
ftr-299	3779	47	on	on	ADP
ftr-299	3779	48	the	the	DET
ftr-299	3779	49	adviser	adviser	NOUN
ftr-299	3779	50	’s	’s	PART
ftr-299	3779	51	judgment	judgment	NOUN
ftr-299	3779	52	.	.	PUNCT
ftr-299	3780	1	finally	finally	ADV
ftr-299	3780	2	,	,	PUNCT
ftr-299	3780	3	petitioner	petitioner	NOUN
ftr-299	3780	4	bears	bear	VERB
ftr-299	3780	5	the	the	DET
ftr-299	3780	6	burden	burden	NOUN
ftr-299	3780	7	of	of	ADP
ftr-299	3780	8	proof	proof	NOUN
ftr-299	3780	9	with	with	ADP
ftr-299	3780	10	respect	respect	NOUN
ftr-299	3780	11	to	to	ADP
ftr-299	3780	12	the	the	DET
ftr-299	3780	13	defenses	defense	NOUN
ftr-299	3780	14	to	to	ADP
ftr-299	3780	15	the	the	DET
ftr-299	3780	16	accuracy	accuracy	NOUN
ftr-299	3780	17	-	-	PUNCT
ftr-299	3780	18	related	relate	VERB
ftr-299	3780	19	penalties	penalty	NOUN
ftr-299	3780	20	.	.	PUNCT
ftr-299	3781	1	see	see	VERB
ftr-299	3781	2	higbee	higbee	PROPN
ftr-299	3781	3	v.	v.	PROPN
ftr-299	3781	4	commissioner	commissioner	PROPN
ftr-299	3781	5	,	,	PUNCT
ftr-299	3781	6	116	116	NUM
ftr-299	3781	7	t.c	t.c	PROPN
ftr-299	3781	8	.	.	PROPN
ftr-299	3781	9	438	438	NUM
ftr-299	3781	10	,	,	PUNCT
ftr-299	3781	11	447	447	NUM
ftr-299	3781	12	(	(	PUNCT
ftr-299	3781	13	2001	2001	NUM
ftr-299	3781	14	)	)	PUNCT
ftr-299	3781	15	.	.	PUNCT
ftr-299	3782	1	petitioner	petitioner	NOUN
ftr-299	3782	2	met	meet	VERB
ftr-299	3782	3	and	and	CCONJ
ftr-299	3782	4	became	become	VERB
ftr-299	3782	5	familiar	familiar	ADJ
ftr-299	3782	6	with	with	ADP
ftr-299	3782	7	steeves	steeve	NOUN
ftr-299	3782	8	,	,	PUNCT
ftr-299	3782	9	his	his	PRON
ftr-299	3782	10	tax	tax	NOUN
ftr-299	3782	11	preparer	preparer	NOUN
ftr-299	3782	12	,	,	PUNCT
ftr-299	3782	13	during	during	ADP
ftr-299	3782	14	2003	2003	NUM
ftr-299	3782	15	when	when	SCONJ
ftr-299	3782	16	they	they	PRON
ftr-299	3782	17	began	begin	VERB
ftr-299	3782	18	working	work	VERB
ftr-299	3782	19	together	together	ADV
ftr-299	3782	20	in	in	ADP
ftr-299	3782	21	a	a	DET
ftr-299	3782	22	real	real	ADJ
ftr-299	3782	23	estate	estate	NOUN
ftr-299	3782	24	investment	investment	NOUN
ftr-299	3782	25	business	business	NOUN
ftr-299	3782	26	.	.	PUNCT
ftr-299	3783	1	after	after	ADP
ftr-299	3783	2	working	work	VERB
ftr-299	3783	3	with	with	ADP
ftr-299	3783	4	steeves	steeve	NOUN
ftr-299	3783	5	for	for	ADP
ftr-299	3783	6	some	some	DET
ftr-299	3783	7	time	time	NOUN
ftr-299	3783	8	,	,	PUNCT
ftr-299	3783	9	petitioner	petitioner	NOUN
ftr-299	3783	10	began	begin	VERB
ftr-299	3783	11	his	his	PRON
ftr-299	3783	12	own	own	ADJ
ftr-299	3783	13	businesses	business	NOUN
ftr-299	3783	14	,	,	PUNCT
ftr-299	3783	15	which	which	PRON
ftr-299	3783	16	involved	involve	VERB
ftr-299	3783	17	the	the	DET
ftr-299	3783	18	same	same	ADJ
ftr-299	3783	19	type	type	NOUN
ftr-299	3783	20	of	of	ADP
ftr-299	3783	21	business	business	NOUN
ftr-299	3783	22	activity	activity	NOUN
ftr-299	3783	23	in	in	ADP
ftr-299	3783	24	which	which	PRON
ftr-299	3783	25	he	he	PRON
ftr-299	3783	26	had	have	AUX
ftr-299	3783	27	worked	work	VERB
ftr-299	3783	28	with	with	ADP
ftr-299	3783	29	steeves	steeve	NOUN
ftr-299	3783	30	.	.	PUNCT
ftr-299	3784	1	steeves	steeve	NOUN
ftr-299	3784	2	was	be	AUX
ftr-299	3784	3	a	a	DET
ftr-299	3784	4	certified	certified	ADJ
ftr-299	3784	5	public	public	ADJ
ftr-299	3784	6	accountant	accountant	NOUN
ftr-299	3784	7	and	and	CCONJ
ftr-299	3784	8	had	have	VERB
ftr-299	3784	9	seven	seven	NUM
ftr-299	3784	10	years	year	NOUN
ftr-299	3784	11	of	of	ADP
ftr-299	3784	12	experience	experience	NOUN
ftr-299	3784	13	in	in	ADP
ftr-299	3784	14	the	the	DET
ftr-299	3784	15	same	same	ADJ
ftr-299	3784	16	type	type	NOUN
ftr-299	3784	17	of	of	ADP
ftr-299	3784	18	businesses	business	NOUN
ftr-299	3784	19	as	as	ADP
ftr-299	3784	20	petitioner	petitioner	NOUN
ftr-299	3784	21	.	.	PUNCT
ftr-299	3785	1	petitioner	petitioner	NOUN
ftr-299	3785	2	,	,	PUNCT
ftr-299	3785	3	having	having	AUX
ftr-299	3785	4	worked	work	VERB
ftr-299	3785	5	with	with	ADP
ftr-299	3785	6	steeves	steeve	NOUN
ftr-299	3785	7	and	and	CCONJ
ftr-299	3785	8	being	be	AUX
ftr-299	3785	9	aware	aware	ADJ
ftr-299	3785	10	of	of	ADP
ftr-299	3785	11	his	his	PRON
ftr-299	3785	12	professional	professional	ADJ
ftr-299	3785	13	background	background	NOUN
ftr-299	3785	14	and	and	CCONJ
ftr-299	3785	15	experience	experience	NOUN
ftr-299	3785	16	,	,	PUNCT
ftr-299	3785	17	exclusively	exclusively	ADV
ftr-299	3785	18	relied	rely	VERB
ftr-299	3785	19	upon	upon	SCONJ
ftr-299	3785	20	him	he	PRON
ftr-299	3785	21	to	to	PART
ftr-299	3785	22	maintain	maintain	VERB
ftr-299	3785	23	his	his	PRON
ftr-299	3785	24	records	record	NOUN
ftr-299	3785	25	,	,	PUNCT
ftr-299	3785	26	handle	handle	VERB
ftr-299	3785	27	his	his	PRON
ftr-299	3785	28	business	business	NOUN
ftr-299	3785	29	financial	financial	ADJ
ftr-299	3785	30	matters	matter	NOUN
ftr-299	3785	31	,	,	PUNCT
ftr-299	3785	32	and	and	CCONJ
ftr-299	3785	33	prepare	prepare	VERB
ftr-299	3785	34	his	his	PRON
ftr-299	3785	35	returns	return	NOUN
ftr-299	3785	36	.	.	PUNCT
ftr-299	3786	1	under	under	ADP
ftr-299	3786	2	these	these	DET
ftr-299	3786	3	circumstances	circumstance	NOUN
ftr-299	3786	4	we	we	PRON
ftr-299	3786	5	find	find	VERB
ftr-299	3786	6	that	that	SCONJ
ftr-299	3786	7	it	it	PRON
ftr-299	3786	8	was	be	AUX
ftr-299	3786	9	reasonable	reasonable	ADJ
ftr-299	3786	10	for	for	ADP
ftr-299	3786	11	petitioner	petitioner	NOUN
ftr-299	3786	12	to	to	PART
ftr-299	3786	13	perceive	perceive	VERB
ftr-299	3786	14	steeves	steeve	NOUN
ftr-299	3786	15	as	as	ADP
ftr-299	3786	16	a	a	DET
ftr-299	3786	17	competent	competent	ADJ
ftr-299	3786	18	professional	professional	NOUN
ftr-299	3786	19	and	and	CCONJ
ftr-299	3786	20	to	to	PART
ftr-299	3786	21	rely	rely	VERB
ftr-299	3786	22	on	on	ADP
ftr-299	3786	23	him	he	PRON
ftr-299	3786	24	.	.	PUNCT
ftr-299	3787	1	petitioner	petitioner	NOUN
ftr-299	3787	2	was	be	AUX
ftr-299	3787	3	reasonable	reasonable	ADJ
ftr-299	3787	4	in	in	ADP
ftr-299	3787	5	his	his	PRON
ftr-299	3787	6	reliance	reliance	NOUN
ftr-299	3787	7	upon	upon	SCONJ
ftr-299	3787	8	steeves	steeve	NOUN
ftr-299	3787	9	to	to	PART
ftr-299	3787	10	correctly	correctly	ADV
ftr-299	3787	11	and	and	CCONJ
ftr-299	3787	12	accurately	accurately	ADV
ftr-299	3787	13	prepare	prepare	VERB
ftr-299	3787	14	his	his	PRON
ftr-299	3787	15	books	book	NOUN
ftr-299	3787	16	.	.	PUNCT
ftr-299	3788	1	petitioner	petitioner	NOUN
ftr-299	3788	2	understood	understand	VERB
ftr-299	3788	3	that	that	SCONJ
ftr-299	3788	4	those	those	DET
ftr-299	3788	5	books	book	NOUN
ftr-299	3788	6	were	be	AUX
ftr-299	3788	7	used	use	VERB
ftr-299	3788	8	in	in	ADP
ftr-299	3788	9	the	the	DET
ftr-299	3788	10	preparation	preparation	NOUN
ftr-299	3788	11	of	of	ADP
ftr-299	3788	12	his	his	PRON
ftr-299	3788	13	2006	2006	NUM
ftr-299	3788	14	and	and	CCONJ
ftr-299	3788	15	2007	2007	NUM
ftr-299	3788	16	income	income	NOUN
ftr-299	3788	17	tax	tax	NOUN
ftr-299	3788	18	returns	return	NOUN
ftr-299	3788	19	.	.	PUNCT
ftr-299	3789	1	in	in	ADP
ftr-299	3789	2	addition	addition	NOUN
ftr-299	3789	3	,	,	PUNCT
ftr-299	3789	4	petitioners	petitioner	NOUN
ftr-299	3789	5	provided	provide	VERB
ftr-299	3789	6	steeves	steeve	NOUN
ftr-299	3789	7	with	with	ADP
ftr-299	3789	8	all	all	DET
ftr-299	3789	9	other	other	ADJ
ftr-299	3789	10	information	information	NOUN
ftr-299	3789	11	steeves	steeve	NOUN
ftr-299	3789	12	requested	request	VERB
ftr-299	3789	13	that	that	PRON
ftr-299	3789	14	was	be	AUX
ftr-299	3789	15	necessary	necessary	ADJ
ftr-299	3789	16	to	to	PART
ftr-299	3789	17	complete	complete	VERB
ftr-299	3789	18	their	their	PRON
ftr-299	3789	19	returns	return	NOUN
ftr-299	3789	20	,	,	PUNCT
ftr-299	3789	21	including	include	VERB
ftr-299	3789	22	the	the	DET
ftr-299	3789	23	amounts	amount	NOUN
ftr-299	3789	24	of	of	ADP
ftr-299	3789	25	mortgage	mortgage	NOUN
ftr-299	3789	26	interest	interest	NOUN
ftr-299	3789	27	and	and	CCONJ
ftr-299	3789	28	interest	interest	NOUN
ftr-299	3789	29	income	income	NOUN
ftr-299	3789	30	and	and	CCONJ
ftr-299	3789	31	forms	form	VERB
ftr-299	3789	32	w-2	w-2	NOUN
ftr-299	3789	33	.	.	PUNCT
ftr-299	3790	1	accordingly	accordingly	ADV
ftr-299	3790	2	,	,	PUNCT
ftr-299	3790	3	petitioner	petitioner	NOUN
ftr-299	3790	4	was	be	AUX
ftr-299	3790	5	satisfied	satisfied	ADJ
ftr-299	3790	6	that	that	SCONJ
ftr-299	3790	7	steeves	steeve	NOUN
ftr-299	3790	8	had	have	VERB
ftr-299	3790	9	all	all	PRON
ftr-299	3790	10	necessary	necessary	ADJ
ftr-299	3790	11	and	and	CCONJ
ftr-299	3790	12	accurate	accurate	ADJ
ftr-299	3790	13	information	information	NOUN
ftr-299	3790	14	needed	need	VERB
ftr-299	3790	15	to	to	PART
ftr-299	3790	16	correctly	correctly	ADV
ftr-299	3790	17	prepare	prepare	VERB
ftr-299	3790	18	petitioners	petitioner	NOUN
ftr-299	3790	19	’	'	PUNCT
ftr-299	3790	20	408	408	NUM
ftr-299	3790	21	florida	florida	PROPN
ftr-299	3790	22	tax	tax	NOUN
ftr-299	3790	23	review	review	NOUN
ftr-299	3791	1	[	[	X
ftr-299	3791	2	vol	vol	NOUN
ftr-299	3791	3	.	.	PUNCT
ftr-299	3792	1	15:5	15:5	NUM
ftr-299	3792	2	income	income	NOUN
ftr-299	3792	3	tax	tax	NOUN
ftr-299	3792	4	returns	return	NOUN
ftr-299	3792	5	.	.	PUNCT
ftr-299	3793	1	we	we	PRON
ftr-299	3793	2	find	find	VERB
ftr-299	3793	3	that	that	DET
ftr-299	3793	4	petitioner	petitioner	NOUN
ftr-299	3793	5	’s	’s	PART
ftr-299	3793	6	efforts	effort	NOUN
ftr-299	3793	7	were	be	AUX
ftr-299	3793	8	sufficient	sufficient	ADJ
ftr-299	3793	9	to	to	PART
ftr-299	3793	10	ensure	ensure	VERB
ftr-299	3793	11	his	his	PRON
ftr-299	3793	12	return	return	NOUN
ftr-299	3793	13	preparer	preparer	NOUN
ftr-299	3793	14	had	have	VERB
ftr-299	3793	15	adequate	adequate	ADJ
ftr-299	3793	16	and	and	CCONJ
ftr-299	3793	17	accurate	accurate	ADJ
ftr-299	3793	18	information	information	NOUN
ftr-299	3793	19	.	.	PUNCT
ftr-299	3794	1	finally	finally	ADV
ftr-299	3794	2	,	,	PUNCT
ftr-299	3794	3	we	we	PRON
ftr-299	3794	4	consider	consider	VERB
ftr-299	3794	5	whether	whether	SCONJ
ftr-299	3794	6	petitioner	petitioner	NOUN
ftr-299	3794	7	relied	rely	VERB
ftr-299	3794	8	in	in	ADP
ftr-299	3794	9	good	good	ADJ
ftr-299	3794	10	faith	faith	NOUN
ftr-299	3794	11	upon	upon	SCONJ
ftr-299	3794	12	steeves	steeve	NOUN
ftr-299	3794	13	’	'	PUNCT
ftr-299	3794	14	judgment	judgment	NOUN
ftr-299	3794	15	.	.	PUNCT
ftr-299	3795	1	in	in	ADP
ftr-299	3795	2	the	the	DET
ftr-299	3795	3	setting	setting	NOUN
ftr-299	3795	4	of	of	ADP
ftr-299	3795	5	this	this	DET
ftr-299	3795	6	case	case	NOUN
ftr-299	3795	7	,	,	PUNCT
ftr-299	3795	8	there	there	PRON
ftr-299	3795	9	came	come	VERB
ftr-299	3795	10	a	a	DET
ftr-299	3795	11	time	time	NOUN
ftr-299	3795	12	when	when	SCONJ
ftr-299	3795	13	petitioner	petitioner	NOUN
ftr-299	3795	14	had	have	VERB
ftr-299	3795	15	doubts	doubt	NOUN
ftr-299	3795	16	about	about	ADP
ftr-299	3795	17	the	the	DET
ftr-299	3795	18	accuracy	accuracy	NOUN
ftr-299	3795	19	and	and	CCONJ
ftr-299	3795	20	quality	quality	NOUN
ftr-299	3795	21	of	of	ADP
ftr-299	3795	22	steeves	steeve	NOUN
ftr-299	3795	23	’	'	PUNCT
ftr-299	3795	24	recordkeeping	recordkeeping	NOUN
ftr-299	3795	25	.	.	PUNCT
ftr-299	3796	1	ultimately	ultimately	ADV
ftr-299	3796	2	,	,	PUNCT
ftr-299	3796	3	petitioner	petitioner	NOUN
ftr-299	3796	4	believed	believe	VERB
ftr-299	3796	5	that	that	SCONJ
ftr-299	3796	6	steeves	steeve	NOUN
ftr-299	3796	7	was	be	AUX
ftr-299	3796	8	guilty	guilty	ADJ
ftr-299	3796	9	of	of	ADP
ftr-299	3796	10	theft	theft	NOUN
ftr-299	3796	11	,	,	PUNCT
ftr-299	3796	12	fraud	fraud	NOUN
ftr-299	3796	13	,	,	PUNCT
ftr-299	3796	14	and	and	CCONJ
ftr-299	3796	15	misappropriation	misappropriation	NOUN
ftr-299	3796	16	of	of	ADP
ftr-299	3796	17	his	his	PRON
ftr-299	3796	18	money	money	NOUN
ftr-299	3796	19	.	.	PUNCT
ftr-299	3797	1	however	however	ADV
ftr-299	3797	2	,	,	PUNCT
ftr-299	3797	3	his	his	PRON
ftr-299	3797	4	doubts	doubt	NOUN
ftr-299	3797	5	about	about	ADP
ftr-299	3797	6	steeves	steeve	NOUN
ftr-299	3797	7	’	'	PUNCT
ftr-299	3797	8	ability	ability	NOUN
ftr-299	3797	9	or	or	CCONJ
ftr-299	3797	10	honesty	honesty	NOUN
ftr-299	3797	11	did	do	AUX
ftr-299	3797	12	not	not	PART
ftr-299	3797	13	arise	arise	VERB
ftr-299	3797	14	until	until	SCONJ
ftr-299	3797	15	sometime	sometime	ADV
ftr-299	3797	16	after	after	SCONJ
ftr-299	3797	17	the	the	DET
ftr-299	3797	18	2006	2006	NUM
ftr-299	3797	19	and	and	CCONJ
ftr-299	3797	20	2007	2007	NUM
ftr-299	3797	21	income	income	NOUN
ftr-299	3797	22	tax	tax	NOUN
ftr-299	3797	23	returns	return	NOUN
ftr-299	3797	24	were	be	AUX
ftr-299	3797	25	filed	file	VERB
ftr-299	3797	26	and	and	CCONJ
ftr-299	3797	27	respondent	respondent	NOUN
ftr-299	3797	28	was	be	AUX
ftr-299	3797	29	conducting	conduct	VERB
ftr-299	3797	30	an	an	DET
ftr-299	3797	31	audit	audit	NOUN
ftr-299	3797	32	examination	examination	NOUN
ftr-299	3797	33	of	of	ADP
ftr-299	3797	34	the	the	DET
ftr-299	3797	35	returns	return	NOUN
ftr-299	3797	36	.	.	PUNCT
ftr-299	3798	1	at	at	ADP
ftr-299	3798	2	the	the	DET
ftr-299	3798	3	outset	outset	NOUN
ftr-299	3798	4	of	of	ADP
ftr-299	3798	5	that	that	DET
ftr-299	3798	6	examination	examination	NOUN
ftr-299	3798	7	,	,	PUNCT
ftr-299	3798	8	petitioner	petitioner	NOUN
ftr-299	3798	9	continued	continue	VERB
ftr-299	3798	10	to	to	PART
ftr-299	3798	11	believe	believe	VERB
ftr-299	3798	12	in	in	ADP
ftr-299	3798	13	and	and	CCONJ
ftr-299	3798	14	rely	rely	VERB
ftr-299	3798	15	upon	upon	SCONJ
ftr-299	3798	16	steeves	steeve	NOUN
ftr-299	3798	17	,	,	PUNCT
ftr-299	3798	18	to	to	PART
ftr-299	3798	19	whom	whom	PRON
ftr-299	3798	20	petitioner	petitioner	NOUN
ftr-299	3798	21	gave	give	VERB
ftr-299	3798	22	a	a	DET
ftr-299	3798	23	power	power	NOUN
ftr-299	3798	24	of	of	ADP
ftr-299	3798	25	attorney	attorney	NOUN
ftr-299	3798	26	to	to	PART
ftr-299	3798	27	represent	represent	VERB
ftr-299	3798	28	him	he	PRON
ftr-299	3798	29	before	before	ADP
ftr-299	3798	30	the	the	DET
ftr-299	3798	31	irs	irs	PROPN
ftr-299	3798	32	.	.	PUNCT
ftr-299	3799	1	under	under	ADP
ftr-299	3799	2	these	these	DET
ftr-299	3799	3	circumstances	circumstance	NOUN
ftr-299	3799	4	we	we	PRON
ftr-299	3799	5	hold	hold	VERB
ftr-299	3799	6	that	that	DET
ftr-299	3799	7	petitioner	petitioner	NOUN
ftr-299	3799	8	has	have	AUX
ftr-299	3799	9	carried	carry	VERB
ftr-299	3799	10	his	his	PRON
ftr-299	3799	11	burden	burden	NOUN
ftr-299	3799	12	of	of	ADP
ftr-299	3799	13	showing	show	VERB
ftr-299	3799	14	reasonable	reasonable	ADJ
ftr-299	3799	15	reliance	reliance	NOUN
ftr-299	3799	16	on	on	ADP
ftr-299	3799	17	the	the	DET
ftr-299	3799	18	advice	advice	NOUN
ftr-299	3799	19	of	of	ADP
ftr-299	3799	20	a	a	DET
ftr-299	3799	21	professional	professional	NOUN
ftr-299	3799	22	as	as	ADP
ftr-299	3799	23	a	a	DET
ftr-299	3799	24	defense	defense	NOUN
ftr-299	3799	25	to	to	ADP
ftr-299	3799	26	the	the	DET
ftr-299	3799	27	accuracy	accuracy	NOUN
ftr-299	3799	28	-	-	PUNCT
ftr-299	3799	29	related	relate	VERB
ftr-299	3799	30	penalties	penalty	NOUN
ftr-299	3799	31	for	for	ADP
ftr-299	3799	32	2006	2006	NUM
ftr-299	3799	33	and	and	CCONJ
ftr-299	3799	34	2007	2007	NUM
ftr-299	3799	35	.	.	PUNCT
ftr-299	3800	1	accordingly	accordingly	ADV
ftr-299	3800	2	,	,	PUNCT
ftr-299	3800	3	petitioner	petitioner	NOUN
ftr-299	3800	4	is	be	AUX
ftr-299	3800	5	not	not	PART
ftr-299	3800	6	liable	liable	ADJ
ftr-299	3800	7	for	for	ADP
ftr-299	3800	8	an	an	DET
ftr-299	3800	9	accuracy	accuracy	NOUN
ftr-299	3800	10	-	-	PUNCT
ftr-299	3800	11	related	relate	VERB
ftr-299	3800	12	penalty	penalty	NOUN
ftr-299	3800	13	on	on	ADP
ftr-299	3800	14	any	any	DET
ftr-299	3800	15	underpayment	underpayment	NOUN
ftr-299	3800	16	for	for	ADP
ftr-299	3800	17	2006	2006	NUM
ftr-299	3800	18	or	or	CCONJ
ftr-299	3800	19	2007	2007	NUM
ftr-299	3800	20	.	.	PUNCT
ftr-299	3801	1	4	4	X
ftr-299	3801	2	.	.	X
ftr-299	3802	1	cpa	cpa	PROPN
ftr-299	3802	2	’s	’s	PART
ftr-299	3802	3	incorrect	incorrect	ADJ
ftr-299	3802	4	advice	advice	NOUN
ftr-299	3802	5	about	about	ADP
ftr-299	3802	6	an	an	DET
ftr-299	3802	7	estate	estate	NOUN
ftr-299	3802	8	return	return	NOUN
ftr-299	3802	9	extended	extended	ADJ
ftr-299	3802	10	filing	filing	NOUN
ftr-299	3802	11	deadline	deadline	NOUN
ftr-299	3802	12	does	do	AUX
ftr-299	3802	13	not	not	PART
ftr-299	3802	14	excuse	excuse	VERB
ftr-299	3802	15	the	the	DET
ftr-299	3802	16	late	late	ADJ
ftr-299	3802	17	filing	filing	NOUN
ftr-299	3802	18	penalty	penalty	NOUN
ftr-299	3802	19	imposed	impose	VERB
ftr-299	3802	20	on	on	ADP
ftr-299	3802	21	the	the	DET
ftr-299	3802	22	executor	executor	NOUN
ftr-299	3802	23	.	.	PUNCT
ftr-299	3803	1	knappe	knappe	PROPN
ftr-299	3803	2	v.	v.	PROPN
ftr-299	3803	3	united	united	PROPN
ftr-299	3803	4	states	states	PROPN
ftr-299	3803	5	,	,	PUNCT
ftr-299	3803	6	713	713	NUM
ftr-299	3803	7	f.3d	f.3d	NUM
ftr-299	3803	8	1164	1164	NUM
ftr-299	3803	9	(	(	PUNCT
ftr-299	3803	10	9th	9th	ADJ
ftr-299	3803	11	cir	cir	NOUN
ftr-299	3803	12	.	.	PUNCT
ftr-299	3803	13	4/4/13	4/4/13	NUM
ftr-299	3803	14	)	)	PUNCT
ftr-299	3803	15	.	.	PUNCT
ftr-299	3804	1	the	the	DET
ftr-299	3804	2	ninth	ninth	ADJ
ftr-299	3804	3	circuit	circuit	NOUN
ftr-299	3804	4	(	(	PUNCT
ftr-299	3804	5	judge	judge	NOUN
ftr-299	3804	6	paez	paez	PROPN
ftr-299	3804	7	)	)	PUNCT
ftr-299	3804	8	held	hold	VERB
ftr-299	3804	9	that	that	DET
ftr-299	3804	10	reasonable	reasonable	ADJ
ftr-299	3804	11	cause	cause	NOUN
ftr-299	3804	12	did	do	AUX
ftr-299	3804	13	not	not	PART
ftr-299	3804	14	exist	exist	VERB
ftr-299	3804	15	to	to	PART
ftr-299	3804	16	abate	abate	VERB
ftr-299	3804	17	a	a	DET
ftr-299	3804	18	late	late	ADJ
ftr-299	3804	19	filing	filing	NOUN
ftr-299	3804	20	penalty	penalty	NOUN
ftr-299	3804	21	where	where	SCONJ
ftr-299	3804	22	the	the	DET
ftr-299	3804	23	cpa	cpa	NOUN
ftr-299	3804	24	mistakenly	mistakenly	ADV
ftr-299	3804	25	told	tell	VERB
ftr-299	3804	26	the	the	DET
ftr-299	3804	27	executor	executor	NOUN
ftr-299	3804	28	that	that	SCONJ
ftr-299	3804	29	he	he	PRON
ftr-299	3804	30	had	have	AUX
ftr-299	3804	31	secured	secure	VERB
ftr-299	3804	32	a	a	DET
ftr-299	3804	33	twelve	twelve	NUM
ftr-299	3804	34	-	-	PUNCT
ftr-299	3804	35	month	month	NOUN
ftr-299	3804	36	extension	extension	NOUN
ftr-299	3804	37	of	of	ADP
ftr-299	3804	38	both	both	CCONJ
ftr-299	3804	39	the	the	DET
ftr-299	3804	40	filing	filing	NOUN
ftr-299	3804	41	and	and	CCONJ
ftr-299	3804	42	payment	payment	NOUN
ftr-299	3804	43	deadlines	deadline	NOUN
ftr-299	3804	44	.	.	PUNCT
ftr-299	3805	1	the	the	DET
ftr-299	3805	2	extended	extended	ADJ
ftr-299	3805	3	payment	payment	NOUN
ftr-299	3805	4	deadline	deadline	NOUN
ftr-299	3805	5	was	be	AUX
ftr-299	3805	6	correct	correct	ADJ
ftr-299	3805	7	,	,	PUNCT
ftr-299	3805	8	but	but	CCONJ
ftr-299	3805	9	an	an	DET
ftr-299	3805	10	extension	extension	NOUN
ftr-299	3805	11	of	of	ADP
ftr-299	3805	12	the	the	DET
ftr-299	3805	13	filing	filing	NOUN
ftr-299	3805	14	deadline	deadline	NOUN
ftr-299	3805	15	is	be	AUX
ftr-299	3805	16	limited	limit	VERB
ftr-299	3805	17	to	to	ADP
ftr-299	3805	18	six	six	NUM
ftr-299	3805	19	months	month	NOUN
ftr-299	3805	20	–	–	PUNCT
ftr-299	3805	21	unless	unless	SCONJ
ftr-299	3805	22	the	the	DET
ftr-299	3805	23	executor	executor	NOUN
ftr-299	3805	24	was	be	AUX
ftr-299	3805	25	out	out	ADP
ftr-299	3805	26	of	of	ADP
ftr-299	3805	27	the	the	DET
ftr-299	3805	28	country	country	NOUN
ftr-299	3805	29	,	,	PUNCT
ftr-299	3805	30	an	an	DET
ftr-299	3805	31	exception	exception	NOUN
ftr-299	3805	32	that	that	PRON
ftr-299	3805	33	did	do	AUX
ftr-299	3805	34	not	not	PART
ftr-299	3805	35	apply	apply	VERB
ftr-299	3805	36	here	here	ADV
ftr-299	3805	37	.	.	PUNCT
ftr-299	3806	1	judge	judge	PROPN
ftr-299	3806	2	paez	paez	PROPN
ftr-299	3806	3	followed	follow	VERB
ftr-299	3806	4	united	united	PROPN
ftr-299	3806	5	states	states	PROPN
ftr-299	3806	6	v.	v.	ADP
ftr-299	3806	7	boyle	boyle	PROPN
ftr-299	3806	8	,	,	PUNCT
ftr-299	3806	9	469	469	NUM
ftr-299	3806	10	u.s	u.s	PROPN
ftr-299	3806	11	.	.	PROPN
ftr-299	3806	12	241	241	NUM
ftr-299	3806	13	(	(	PUNCT
ftr-299	3806	14	1985	1985	NUM
ftr-299	3806	15	)	)	PUNCT
ftr-299	3806	16	,	,	PUNCT
ftr-299	3806	17	which	which	PRON
ftr-299	3806	18	held	hold	VERB
ftr-299	3806	19	that	that	DET
ftr-299	3806	20	advice	advice	NOUN
ftr-299	3806	21	about	about	ADP
ftr-299	3806	22	a	a	DET
ftr-299	3806	23	filing	filing	NOUN
ftr-299	3806	24	deadline	deadline	NOUN
ftr-299	3806	25	was	be	AUX
ftr-299	3806	26	“	"	PUNCT
ftr-299	3806	27	nonsubstantive	nonsubstantive	ADJ
ftr-299	3806	28	advice	advice	NOUN
ftr-299	3806	29	”	"	PUNCT
ftr-299	3806	30	which	which	PRON
ftr-299	3806	31	does	do	AUX
ftr-299	3806	32	not	not	PART
ftr-299	3806	33	constitute	constitute	VERB
ftr-299	3806	34	reasonable	reasonable	ADJ
ftr-299	3806	35	cause	cause	NOUN
ftr-299	3806	36	for	for	ADP
ftr-299	3806	37	relying	rely	VERB
ftr-299	3806	38	upon	upon	SCONJ
ftr-299	3806	39	his	his	PRON
ftr-299	3806	40	tax	tax	NOUN
ftr-299	3806	41	advisor	advisor	NOUN
ftr-299	3806	42	’s	’s	PART
ftr-299	3806	43	determination	determination	NOUN
ftr-299	3806	44	of	of	ADP
ftr-299	3806	45	the	the	DET
ftr-299	3806	46	extended	extended	ADJ
ftr-299	3806	47	filing	filing	NOUN
ftr-299	3806	48	deadline	deadline	NOUN
ftr-299	3806	49	date	date	NOUN
ftr-299	3806	50	.	.	PUNCT
ftr-299	3807	1	he	he	PRON
ftr-299	3807	2	quoted	quote	VERB
ftr-299	3807	3	boyle	boyle	PROPN
ftr-299	3807	4	as	as	SCONJ
ftr-299	3807	5	follows	follow	VERB
ftr-299	3807	6	:	:	PUNCT
ftr-299	3807	7	reliance	reliance	NOUN
ftr-299	3807	8	by	by	ADP
ftr-299	3807	9	a	a	DET
ftr-299	3807	10	lay	lay	ADJ
ftr-299	3807	11	person	person	NOUN
ftr-299	3807	12	on	on	ADP
ftr-299	3807	13	a	a	DET
ftr-299	3807	14	lawyer	lawyer	NOUN
ftr-299	3807	15	is	be	AUX
ftr-299	3807	16	of	of	ADP
ftr-299	3807	17	course	course	NOUN
ftr-299	3807	18	common	common	ADJ
ftr-299	3807	19	;	;	PUNCT
ftr-299	3807	20	but	but	CCONJ
ftr-299	3807	21	that	that	DET
ftr-299	3807	22	reliance	reliance	NOUN
ftr-299	3807	23	can	can	AUX
ftr-299	3807	24	not	not	PART
ftr-299	3807	25	function	function	VERB
ftr-299	3807	26	as	as	ADP
ftr-299	3807	27	a	a	DET
ftr-299	3807	28	substitute	substitute	NOUN
ftr-299	3807	29	for	for	ADP
ftr-299	3807	30	compliance	compliance	NOUN
ftr-299	3807	31	with	with	ADP
ftr-299	3807	32	an	an	DET
ftr-299	3807	33	unambiguous	unambiguous	ADJ
ftr-299	3807	34	statute	statute	NOUN
ftr-299	3807	35	.	.	PUNCT
ftr-299	3807	36	.	.	PUNCT
ftr-299	3807	37	.	.	PUNCT
ftr-299	3807	38	.	.	PUNCT
ftr-299	3808	1	it	it	PRON
ftr-299	3808	2	requires	require	VERB
ftr-299	3808	3	no	no	DET
ftr-299	3808	4	special	special	ADJ
ftr-299	3808	5	training	training	NOUN
ftr-299	3808	6	or	or	CCONJ
ftr-299	3808	7	effort	effort	NOUN
ftr-299	3808	8	to	to	PART
ftr-299	3808	9	ascertain	ascertain	VERB
ftr-299	3808	10	a	a	DET
ftr-299	3808	11	deadline	deadline	NOUN
ftr-299	3808	12	and	and	CCONJ
ftr-299	3808	13	make	make	VERB
ftr-299	3808	14	sure	sure	ADJ
ftr-299	3808	15	that	that	SCONJ
ftr-299	3808	16	it	it	PRON
ftr-299	3808	17	is	be	AUX
ftr-299	3808	18	met	meet	VERB
ftr-299	3808	19	.	.	PUNCT
ftr-299	3809	1	the	the	DET
ftr-299	3809	2	failure	failure	NOUN
ftr-299	3809	3	to	to	PART
ftr-299	3809	4	make	make	VERB
ftr-299	3809	5	a	a	DET
ftr-299	3809	6	timely	timely	ADJ
ftr-299	3809	7	filing	filing	NOUN
ftr-299	3809	8	of	of	ADP
ftr-299	3809	9	a	a	DET
ftr-299	3809	10	tax	tax	NOUN
ftr-299	3809	11	return	return	NOUN
ftr-299	3809	12	is	be	AUX
ftr-299	3809	13	not	not	PART
ftr-299	3809	14	excused	excuse	VERB
ftr-299	3809	15	by	by	ADP
ftr-299	3809	16	the	the	DET
ftr-299	3809	17	taxpayer	taxpayer	NOUN
ftr-299	3809	18	’s	’s	PART
ftr-299	3809	19	reliance	reliance	NOUN
ftr-299	3809	20	on	on	ADP
ftr-299	3809	21	an	an	DET
ftr-299	3809	22	agent	agent	NOUN
ftr-299	3809	23	,	,	PUNCT
ftr-299	3809	24	2014	2014	NUM
ftr-299	3809	25	]	]	PUNCT
ftr-299	3809	26	recent	recent	ADJ
ftr-299	3809	27	developments	development	NOUN
ftr-299	3809	28	in	in	ADP
ftr-299	3809	29	federal	federal	ADJ
ftr-299	3809	30	income	income	NOUN
ftr-299	3809	31	taxation	taxation	NOUN
ftr-299	3809	32	409	409	NUM
ftr-299	3809	33	and	and	CCONJ
ftr-299	3809	34	such	such	ADJ
ftr-299	3809	35	reliance	reliance	NOUN
ftr-299	3809	36	is	be	AUX
ftr-299	3809	37	not	not	PART
ftr-299	3809	38	“	"	PUNCT
ftr-299	3809	39	reasonable	reasonable	ADJ
ftr-299	3809	40	cause	cause	NOUN
ftr-299	3809	41	”	"	PUNCT
ftr-299	3809	42	for	for	ADP
ftr-299	3809	43	a	a	DET
ftr-299	3809	44	late	late	ADJ
ftr-299	3809	45	filing	filing	NOUN
ftr-299	3809	46	under	under	ADP
ftr-299	3809	47	§	§	PROPN
ftr-299	3809	48	6651(a)(1	6651(a)(1	NUM
ftr-299	3809	49	)	)	PUNCT
ftr-299	3809	50	.	.	PUNCT
ftr-299	3810	1			PROPN
ftr-299	3810	2	judge	judge	PROPN
ftr-299	3810	3	paez	paez	PROPN
ftr-299	3810	4	used	use	VERB
ftr-299	3810	5	a	a	DET
ftr-299	3810	6	second	second	ADJ
ftr-299	3810	7	rationale	rationale	NOUN
ftr-299	3810	8	to	to	PART
ftr-299	3810	9	justify	justify	VERB
ftr-299	3810	10	his	his	PRON
ftr-299	3810	11	holding	holding	NOUN
ftr-299	3810	12	:	:	PUNCT
ftr-299	3810	13	we	we	PRON
ftr-299	3810	14	acknowledge	acknowledge	VERB
ftr-299	3810	15	that	that	SCONJ
ftr-299	3810	16	the	the	DET
ftr-299	3810	17	result	result	NOUN
ftr-299	3810	18	today	today	NOUN
ftr-299	3810	19	imposes	impose	VERB
ftr-299	3810	20	a	a	DET
ftr-299	3810	21	heavy	heavy	ADJ
ftr-299	3810	22	burden	burden	NOUN
ftr-299	3810	23	on	on	ADP
ftr-299	3810	24	executors	executor	NOUN
ftr-299	3810	25	,	,	PUNCT
ftr-299	3810	26	who	who	PRON
ftr-299	3810	27	will	will	AUX
ftr-299	3810	28	affirmatively	affirmatively	ADV
ftr-299	3810	29	have	have	VERB
ftr-299	3810	30	to	to	PART
ftr-299	3810	31	ensure	ensure	VERB
ftr-299	3810	32	that	that	SCONJ
ftr-299	3810	33	their	their	PRON
ftr-299	3810	34	agents	agent	NOUN
ftr-299	3810	35	’	'	PUNCT
ftr-299	3810	36	interpretations	interpretation	NOUN
ftr-299	3810	37	of	of	ADP
ftr-299	3810	38	filing	filing	NOUN
ftr-299	3810	39	and	and	CCONJ
ftr-299	3810	40	payment	payment	NOUN
ftr-299	3810	41	deadlines	deadline	NOUN
ftr-299	3810	42	are	be	AUX
ftr-299	3810	43	accurate	accurate	ADJ
ftr-299	3810	44	if	if	SCONJ
ftr-299	3810	45	they	they	PRON
ftr-299	3810	46	want	want	VERB
ftr-299	3810	47	to	to	PART
ftr-299	3810	48	avoid	avoid	VERB
ftr-299	3810	49	penalties	penalty	NOUN
ftr-299	3810	50	.	.	PUNCT
ftr-299	3811	1	this	this	DET
ftr-299	3811	2	burden	burden	NOUN
ftr-299	3811	3	is	be	AUX
ftr-299	3811	4	justified	justify	VERB
ftr-299	3811	5	by	by	ADP
ftr-299	3811	6	the	the	DET
ftr-299	3811	7	government	government	NOUN
ftr-299	3811	8	’s	’s	PART
ftr-299	3811	9	substantial	substantial	ADJ
ftr-299	3811	10	interest	interest	NOUN
ftr-299	3811	11	in	in	ADP
ftr-299	3811	12	ensuring	ensure	VERB
ftr-299	3811	13	that	that	SCONJ
ftr-299	3811	14	returns	return	NOUN
ftr-299	3811	15	are	be	AUX
ftr-299	3811	16	timely	timely	ADV
ftr-299	3811	17	filed	file	VERB
ftr-299	3811	18	.	.	PUNCT
ftr-299	3812	1	see	see	VERB
ftr-299	3812	2	boyle	boyle	PROPN
ftr-299	3812	3	,	,	PUNCT
ftr-299	3812	4	469	469	NUM
ftr-299	3812	5	u.s	u.s	PROPN
ftr-299	3812	6	.	.	PROPN
ftr-299	3812	7	at	at	ADP
ftr-299	3812	8	249	249	NUM
ftr-299	3812	9	.	.	PUNCT
ftr-299	3813	1	moreover	moreover	ADV
ftr-299	3813	2	,	,	PUNCT
ftr-299	3813	3	any	any	DET
ftr-299	3813	4	other	other	ADJ
ftr-299	3813	5	result	result	NOUN
ftr-299	3813	6	would	would	AUX
ftr-299	3813	7	reward	reward	VERB
ftr-299	3813	8	collusion	collusion	NOUN
ftr-299	3813	9	between	between	ADP
ftr-299	3813	10	culpable	culpable	ADJ
ftr-299	3813	11	executors	executor	NOUN
ftr-299	3813	12	and	and	CCONJ
ftr-299	3813	13	their	their	PRON
ftr-299	3813	14	agents	agent	NOUN
ftr-299	3813	15	.	.	PUNCT
ftr-299	3814	1	in	in	ADP
ftr-299	3814	2	cases	case	NOUN
ftr-299	3814	3	like	like	ADP
ftr-299	3814	4	this	this	DET
ftr-299	3814	5	one	one	NOUN
ftr-299	3814	6	,	,	PUNCT
ftr-299	3814	7	lawyers	lawyer	NOUN
ftr-299	3814	8	and	and	CCONJ
ftr-299	3814	9	accountants	accountant	NOUN
ftr-299	3814	10	would	would	AUX
ftr-299	3814	11	be	be	AUX
ftr-299	3814	12	incentivized	incentivize	VERB
ftr-299	3814	13	to	to	PART
ftr-299	3814	14	claim	claim	VERB
ftr-299	3814	15	that	that	SCONJ
ftr-299	3814	16	they	they	PRON
ftr-299	3814	17	gave	give	VERB
ftr-299	3814	18	erroneous	erroneous	ADJ
ftr-299	3814	19	advice	advice	NOUN
ftr-299	3814	20	to	to	ADP
ftr-299	3814	21	the	the	DET
ftr-299	3814	22	executor	executor	NOUN
ftr-299	3814	23	whether	whether	SCONJ
ftr-299	3814	24	or	or	CCONJ
ftr-299	3814	25	not	not	PART
ftr-299	3814	26	they	they	PRON
ftr-299	3814	27	did	do	VERB
ftr-299	3814	28	in	in	ADP
ftr-299	3814	29	fact	fact	NOUN
ftr-299	3814	30	.	.	PUNCT
ftr-299	3815	1	the	the	DET
ftr-299	3815	2	agent	agent	NOUN
ftr-299	3815	3	who	who	PRON
ftr-299	3815	4	fell	fall	VERB
ftr-299	3815	5	on	on	ADP
ftr-299	3815	6	his	his	PRON
ftr-299	3815	7	sword	sword	NOUN
ftr-299	3815	8	would	would	AUX
ftr-299	3815	9	risk	risk	VERB
ftr-299	3815	10	nothing	nothing	PRON
ftr-299	3815	11	,	,	PUNCT
ftr-299	3815	12	because	because	SCONJ
ftr-299	3815	13	the	the	DET
ftr-299	3815	14	waiver	waiver	NOUN
ftr-299	3815	15	of	of	ADP
ftr-299	3815	16	the	the	DET
ftr-299	3815	17	penalty	penalty	NOUN
ftr-299	3815	18	would	would	AUX
ftr-299	3815	19	leave	leave	VERB
ftr-299	3815	20	the	the	DET
ftr-299	3815	21	executor	executor	NOUN
ftr-299	3815	22	without	without	ADP
ftr-299	3815	23	damages	damage	NOUN
ftr-299	3815	24	.	.	PUNCT
ftr-299	3816	1	even	even	ADV
ftr-299	3816	2	in	in	ADP
ftr-299	3816	3	cases	case	NOUN
ftr-299	3816	4	in	in	ADP
ftr-299	3816	5	which	which	PRON
ftr-299	3816	6	executors	executor	NOUN
ftr-299	3816	7	and	and	CCONJ
ftr-299	3816	8	their	their	PRON
ftr-299	3816	9	agents	agent	NOUN
ftr-299	3816	10	did	do	AUX
ftr-299	3816	11	not	not	PART
ftr-299	3816	12	actively	actively	ADV
ftr-299	3816	13	collude	collude	VERB
ftr-299	3816	14	to	to	PART
ftr-299	3816	15	propound	propound	VERB
ftr-299	3816	16	a	a	DET
ftr-299	3816	17	contrived	contrived	ADJ
ftr-299	3816	18	misrepresentation	misrepresentation	NOUN
ftr-299	3816	19	defense	defense	NOUN
ftr-299	3816	20	,	,	PUNCT
ftr-299	3816	21	negligent	negligent	ADJ
ftr-299	3816	22	agents	agent	NOUN
ftr-299	3816	23	would	would	AUX
ftr-299	3816	24	be	be	AUX
ftr-299	3816	25	unilaterally	unilaterally	ADV
ftr-299	3816	26	incentivized	incentivize	VERB
ftr-299	3816	27	to	to	PART
ftr-299	3816	28	persist	persist	VERB
ftr-299	3816	29	in	in	ADP
ftr-299	3816	30	giving	give	VERB
ftr-299	3816	31	erroneous	erroneous	ADJ
ftr-299	3816	32	advice	advice	NOUN
ftr-299	3816	33	to	to	ADP
ftr-299	3816	34	their	their	PRON
ftr-299	3816	35	clients	client	NOUN
ftr-299	3816	36	,	,	PUNCT
ftr-299	3816	37	even	even	ADV
ftr-299	3816	38	if	if	SCONJ
ftr-299	3816	39	they	they	PRON
ftr-299	3816	40	realized	realize	VERB
ftr-299	3816	41	their	their	PRON
ftr-299	3816	42	error	error	NOUN
ftr-299	3816	43	.	.	PUNCT
ftr-299	3817	1			PRON
ftr-299	3817	2	note	note	VERB
ftr-299	3817	3	that	that	SCONJ
ftr-299	3817	4	boyle	boyle	PROPN
ftr-299	3817	5	contains	contain	VERB
ftr-299	3817	6	strong	strong	ADJ
ftr-299	3817	7	language	language	NOUN
ftr-299	3817	8	permitting	permit	VERB
ftr-299	3817	9	a	a	DET
ftr-299	3817	10	taxpayer	taxpayer	NOUN
ftr-299	3817	11	to	to	PART
ftr-299	3817	12	rely	rely	VERB
ftr-299	3817	13	on	on	ADP
ftr-299	3817	14	his	his	PRON
ftr-299	3817	15	tax	tax	NOUN
ftr-299	3817	16	advisor	advisor	NOUN
ftr-299	3817	17	’s	’s	PART
ftr-299	3817	18	substantive	substantive	ADJ
ftr-299	3817	19	advice	advice	NOUN
ftr-299	3817	20	,	,	PUNCT
ftr-299	3817	21	and	and	CCONJ
ftr-299	3817	22	does	do	AUX
ftr-299	3817	23	not	not	PART
ftr-299	3817	24	require	require	VERB
ftr-299	3817	25	the	the	DET
ftr-299	3817	26	taxpayer	taxpayer	NOUN
ftr-299	3817	27	to	to	PART
ftr-299	3817	28	obtain	obtain	VERB
ftr-299	3817	29	a	a	DET
ftr-299	3817	30	“	"	PUNCT
ftr-299	3817	31	second	second	ADJ
ftr-299	3817	32	opinion	opinion	NOUN
ftr-299	3817	33	”	"	PUNCT
ftr-299	3817	34	5	5	NUM
ftr-299	3817	35	.	.	PUNCT
ftr-299	3817	36	sometimes	sometimes	ADV
ftr-299	3817	37	actual	actual	ADJ
ftr-299	3817	38	receipt	receipt	NOUN
ftr-299	3817	39	is	be	AUX
ftr-299	3817	40	necessary	necessary	ADJ
ftr-299	3817	41	,	,	PUNCT
ftr-299	3817	42	mailing	mailing	NOUN
ftr-299	3817	43	of	of	ADP
ftr-299	3817	44	a	a	DET
ftr-299	3817	45	notice	notice	NOUN
ftr-299	3817	46	by	by	ADP
ftr-299	3817	47	the	the	DET
ftr-299	3817	48	irs	irs	PROPN
ftr-299	3817	49	is	be	AUX
ftr-299	3817	50	not	not	PART
ftr-299	3817	51	game	game	NOUN
ftr-299	3817	52	,	,	PUNCT
ftr-299	3817	53	set	set	NOUN
ftr-299	3817	54	,	,	PUNCT
ftr-299	3817	55	match	match	NOUN
ftr-299	3817	56	.	.	PUNCT
ftr-299	3818	1	lepore	lepore	PROPN
ftr-299	3818	2	v.	v.	PROPN
ftr-299	3818	3	commissioner	commissioner	PROPN
ftr-299	3818	4	,	,	PUNCT
ftr-299	3818	5	t.c	t.c	PROPN
ftr-299	3818	6	.	.	PROPN
ftr-299	3818	7	memo	memo	NOUN
ftr-299	3818	8	.	.	PUNCT
ftr-299	3819	1	2013	2013	NUM
ftr-299	3819	2	-	-	SYM
ftr-299	3819	3	135	135	NUM
ftr-299	3819	4	(	(	PUNCT
ftr-299	3819	5	5/30/13	5/30/13	NUM
ftr-299	3819	6	)	)	PUNCT
ftr-299	3819	7	.	.	PUNCT
ftr-299	3820	1	in	in	ADP
ftr-299	3820	2	this	this	DET
ftr-299	3820	3	cdp	cdp	NOUN
ftr-299	3820	4	review	review	PROPN
ftr-299	3820	5	,	,	PUNCT
ftr-299	3820	6	judge	judge	PROPN
ftr-299	3820	7	morrison	morrison	PROPN
ftr-299	3820	8	held	hold	VERB
ftr-299	3820	9	that	that	SCONJ
ftr-299	3820	10	the	the	DET
ftr-299	3820	11	irs	irs	PROPN
ftr-299	3820	12	improperly	improperly	ADV
ftr-299	3820	13	denied	deny	VERB
ftr-299	3820	14	the	the	DET
ftr-299	3820	15	taxpayer	taxpayer	NOUN
ftr-299	3820	16	an	an	DET
ftr-299	3820	17	opportunity	opportunity	NOUN
ftr-299	3820	18	to	to	PART
ftr-299	3820	19	contest	contest	VERB
ftr-299	3820	20	his	his	PRON
ftr-299	3820	21	liability	liability	NOUN
ftr-299	3820	22	for	for	ADP
ftr-299	3820	23	§	§	PROPN
ftr-299	3820	24	6672	6672	NUM
ftr-299	3820	25	trust	trust	NOUN
ftr-299	3820	26	fund	fund	NOUN
ftr-299	3820	27	penalty	penalty	NOUN
ftr-299	3820	28	taxes	taxis	NOUN
ftr-299	3820	29	at	at	ADP
ftr-299	3820	30	the	the	DET
ftr-299	3820	31	cdp	cdp	PROPN
ftr-299	3820	32	hearing	hearing	NOUN
ftr-299	3820	33	,	,	PUNCT
ftr-299	3820	34	finding	find	VERB
ftr-299	3820	35	that	that	SCONJ
ftr-299	3820	36	the	the	DET
ftr-299	3820	37	taxpayer	taxpayer	NOUN
ftr-299	3820	38	had	have	AUX
ftr-299	3820	39	never	never	ADV
ftr-299	3820	40	had	have	VERB
ftr-299	3820	41	a	a	DET
ftr-299	3820	42	previous	previous	ADJ
ftr-299	3820	43	opportunity	opportunity	NOUN
ftr-299	3820	44	to	to	PART
ftr-299	3820	45	contest	contest	VERB
ftr-299	3820	46	the	the	DET
ftr-299	3820	47	liability	liability	NOUN
ftr-299	3820	48	because	because	SCONJ
ftr-299	3820	49	he	he	PRON
ftr-299	3820	50	had	have	AUX
ftr-299	3820	51	never	never	ADV
ftr-299	3820	52	actually	actually	ADV
ftr-299	3820	53	received	receive	VERB
ftr-299	3820	54	a	a	DET
ftr-299	3820	55	letter	letter	NOUN
ftr-299	3820	56	1153	1153	NUM
ftr-299	3820	57	.	.	PUNCT
ftr-299	3821	1	the	the	DET
ftr-299	3821	2	taxpayer	taxpayer	NOUN
ftr-299	3821	3	testified	testify	VERB
ftr-299	3821	4	that	that	SCONJ
ftr-299	3821	5	he	he	PRON
ftr-299	3821	6	never	never	ADV
ftr-299	3821	7	saw	see	VERB
ftr-299	3821	8	the	the	DET
ftr-299	3821	9	letter	letter	NOUN
ftr-299	3821	10	1153	1153	NUM
ftr-299	3821	11	or	or	CCONJ
ftr-299	3821	12	knew	know	VERB
ftr-299	3821	13	that	that	SCONJ
ftr-299	3821	14	it	it	PRON
ftr-299	3821	15	had	have	AUX
ftr-299	3821	16	arrived	arrive	VERB
ftr-299	3821	17	at	at	ADP
ftr-299	3821	18	his	his	PRON
ftr-299	3821	19	home	home	NOUN
ftr-299	3821	20	,	,	PUNCT
ftr-299	3821	21	but	but	CCONJ
ftr-299	3821	22	the	the	DET
ftr-299	3821	23	irs	irs	PROPN
ftr-299	3821	24	argued	argue	VERB
ftr-299	3821	25	that	that	SCONJ
ftr-299	3821	26	the	the	DET
ftr-299	3821	27	determination	determination	NOUN
ftr-299	3821	28	by	by	ADP
ftr-299	3821	29	the	the	DET
ftr-299	3821	30	appeals	appeal	NOUN
ftr-299	3821	31	office	office	NOUN
ftr-299	3821	32	was	be	AUX
ftr-299	3821	33	based	base	VERB
ftr-299	3821	34	on	on	ADP
ftr-299	3821	35	the	the	DET
ftr-299	3821	36	legal	legal	ADJ
ftr-299	3821	37	conclusion	conclusion	NOUN
ftr-299	3821	38	that	that	SCONJ
ftr-299	3821	39	receipt	receipt	NOUN
ftr-299	3821	40	by	by	ADP
ftr-299	3821	41	the	the	DET
ftr-299	3821	42	taxpayer	taxpayer	NOUN
ftr-299	3821	43	’s	’s	PART
ftr-299	3821	44	son	son	NOUN
ftr-299	3821	45	of	of	ADP
ftr-299	3821	46	the	the	DET
ftr-299	3821	47	letter	letter	NOUN
ftr-299	3821	48	1153	1153	NUM
ftr-299	3821	49	,	,	PUNCT
ftr-299	3821	50	for	for	ADP
ftr-299	3821	51	which	which	PRON
ftr-299	3821	52	he	he	PRON
ftr-299	3821	53	signed	sign	VERB
ftr-299	3821	54	,	,	PUNCT
ftr-299	3821	55	mailed	mail	VERB
ftr-299	3821	56	to	to	ADP
ftr-299	3821	57	the	the	DET
ftr-299	3821	58	taxpayer	taxpayer	NOUN
ftr-299	3821	59	’s	’s	PART
ftr-299	3821	60	house	house	PROPN
ftr-299	3821	61	constituted	constitute	VERB
ftr-299	3821	62	receipt	receipt	NOUN
ftr-299	3821	63	by	by	ADP
ftr-299	3821	64	the	the	DET
ftr-299	3821	65	taxpayer	taxpayer	PROPN
ftr-299	3821	66	.	.	PUNCT
ftr-299	3822	1	judge	judge	PROPN
ftr-299	3822	2	morrison	morrison	PROPN
ftr-299	3822	3	found	find	VERB
ftr-299	3822	4	the	the	DET
ftr-299	3822	5	taxpayer	taxpayer	NOUN
ftr-299	3822	6	’s	’s	PART
ftr-299	3822	7	testimony	testimony	NOUN
ftr-299	3822	8	credible	credible	ADJ
ftr-299	3822	9	,	,	PUNCT
ftr-299	3822	10	as	as	SCONJ
ftr-299	3822	11	was	be	AUX
ftr-299	3822	12	the	the	DET
ftr-299	3822	13	taxpayer	taxpayer	NOUN
ftr-299	3822	14	’s	’s	PART
ftr-299	3822	15	son	son	NOUN
ftr-299	3822	16	’s	’s	PART
ftr-299	3822	17	testimony	testimony	NOUN
ftr-299	3822	18	that	that	SCONJ
ftr-299	3822	19	he	he	PRON
ftr-299	3822	20	“	"	PUNCT
ftr-299	3822	21	did	do	AUX
ftr-299	3822	22	not	not	PART
ftr-299	3822	23	give	give	VERB
ftr-299	3822	24	the	the	DET
ftr-299	3822	25	letter	letter	NOUN
ftr-299	3822	26	1153	1153	NUM
ftr-299	3822	27	to	to	ADP
ftr-299	3822	28	his	his	PRON
ftr-299	3822	29	father	father	NOUN
ftr-299	3822	30	personally	personally	ADV
ftr-299	3822	31	and	and	CCONJ
ftr-299	3822	32	that	that	SCONJ
ftr-299	3822	33	he	he	PRON
ftr-299	3822	34	instead	instead	ADV
ftr-299	3822	35	‘	'	PUNCT
ftr-299	3822	36	threw	threw	VERB
ftr-299	3822	37	’	'	PUNCT
ftr-299	3822	38	the	the	DET
ftr-299	3822	39	letter	letter	NOUN
ftr-299	3822	40	1153	1153	NUM
ftr-299	3822	41	‘	'	PUNCT
ftr-299	3822	42	somewhere	somewhere	NOUN
ftr-299	3822	43	’	'	PUNCT
ftr-299	3822	44	in	in	ADP
ftr-299	3822	45	the	the	DET
ftr-299	3822	46	basement	basement	NOUN
ftr-299	3822	47	.	.	PUNCT
ftr-299	3822	48	”	"	PUNCT
ftr-299	3823	1	410	410	NUM
ftr-299	3823	2	florida	florida	PROPN
ftr-299	3823	3	tax	tax	NOUN
ftr-299	3823	4	review	review	NOUN
ftr-299	3823	5	[	[	X
ftr-299	3823	6	vol	vol	NOUN
ftr-299	3823	7	.	.	PUNCT
ftr-299	3824	1	15:5	15:5	NUM
ftr-299	3824	2			NOUN
ftr-299	3824	3	although	although	SCONJ
ftr-299	3824	4	the	the	DET
ftr-299	3824	5	opinion	opinion	NOUN
ftr-299	3824	6	notes	note	VERB
ftr-299	3824	7	that	that	SCONJ
ftr-299	3824	8	if	if	SCONJ
ftr-299	3824	9	the	the	DET
ftr-299	3824	10	irs	irs	PROPN
ftr-299	3824	11	mails	mail	VERB
ftr-299	3824	12	the	the	DET
ftr-299	3824	13	letter	letter	NOUN
ftr-299	3824	14	1153	1153	NUM
ftr-299	3824	15	to	to	ADP
ftr-299	3824	16	the	the	DET
ftr-299	3824	17	taxpayer	taxpayer	NOUN
ftr-299	3824	18	’s	’s	PART
ftr-299	3824	19	last	last	ADJ
ftr-299	3824	20	known	know	VERB
ftr-299	3824	21	address	address	NOUN
ftr-299	3824	22	(	(	PUNCT
ftr-299	3824	23	i.r.c	i.r.c	NOUN
ftr-299	3824	24	.	.	PUNCT
ftr-299	3825	1	§	§	PROPN
ftr-299	3825	2	6212(b	6212(b	PROPN
ftr-299	3825	3	)	)	PUNCT
ftr-299	3825	4	)	)	PUNCT
ftr-299	3826	1	,	,	PUNCT
ftr-299	3826	2	the	the	DET
ftr-299	3826	3	notification	notification	NOUN
ftr-299	3826	4	requirement	requirement	NOUN
ftr-299	3826	5	is	be	AUX
ftr-299	3826	6	satisfied	satisfied	ADJ
ftr-299	3826	7	even	even	ADV
ftr-299	3826	8	if	if	SCONJ
ftr-299	3826	9	the	the	DET
ftr-299	3826	10	person	person	NOUN
ftr-299	3826	11	did	do	AUX
ftr-299	3826	12	not	not	PART
ftr-299	3826	13	actually	actually	ADV
ftr-299	3826	14	receive	receive	VERB
ftr-299	3826	15	the	the	DET
ftr-299	3826	16	notice	notice	NOUN
ftr-299	3826	17	.	.	PUNCT
ftr-299	3827	1	i.r.c	i.r.c	NOUN
ftr-299	3827	2	.	.	PUNCT
ftr-299	3828	1	§	§	PROPN
ftr-299	3828	2	6672(b)(1	6672(b)(1	NUM
ftr-299	3828	3	)	)	PUNCT
ftr-299	3828	4	.	.	PUNCT
ftr-299	3829	1	mason	mason	PROPN
ftr-299	3829	2	v.	v.	PROPN
ftr-299	3829	3	commissioner	commissioner	PROPN
ftr-299	3829	4	,	,	PUNCT
ftr-299	3829	5	132	132	NUM
ftr-299	3829	6	t.c	t.c	PROPN
ftr-299	3829	7	.	.	PROPN
ftr-299	3829	8	301	301	NUM
ftr-299	3829	9	(	(	PUNCT
ftr-299	3829	10	2009	2009	NUM
ftr-299	3829	11	)	)	PUNCT
ftr-299	3829	12	,	,	PUNCT
ftr-299	3829	13	held	hold	VERB
ftr-299	3829	14	that	that	SCONJ
ftr-299	3829	15	unless	unless	SCONJ
ftr-299	3829	16	the	the	DET
ftr-299	3829	17	taxpayer	taxpayer	NOUN
ftr-299	3829	18	deliberately	deliberately	ADV
ftr-299	3829	19	refuses	refuse	VERB
ftr-299	3829	20	to	to	PART
ftr-299	3829	21	accept	accept	VERB
ftr-299	3829	22	its	its	PRON
ftr-299	3829	23	delivery	delivery	NOUN
ftr-299	3829	24	,	,	PUNCT
ftr-299	3829	25	a	a	DET
ftr-299	3829	26	letter	letter	NOUN
ftr-299	3829	27	1153	1153	NUM
ftr-299	3829	28	will	will	AUX
ftr-299	3829	29	be	be	AUX
ftr-299	3829	30	considered	consider	VERB
ftr-299	3829	31	as	as	ADP
ftr-299	3829	32	having	having	AUX
ftr-299	3829	33	provided	provide	VERB
ftr-299	3829	34	a	a	DET
ftr-299	3829	35	prior	prior	ADJ
ftr-299	3829	36	opportunity	opportunity	NOUN
ftr-299	3829	37	to	to	PART
ftr-299	3829	38	dispute	dispute	VERB
ftr-299	3829	39	liability	liability	NOUN
ftr-299	3829	40	for	for	ADP
ftr-299	3829	41	the	the	DET
ftr-299	3829	42	underlying	underlie	VERB
ftr-299	3829	43	trust	trust	NOUN
ftr-299	3829	44	fund	fund	NOUN
ftr-299	3829	45	recovery	recovery	NOUN
ftr-299	3829	46	penalty	penalty	NOUN
ftr-299	3829	47	only	only	ADV
ftr-299	3829	48	if	if	SCONJ
ftr-299	3829	49	it	it	PRON
ftr-299	3829	50	is	be	AUX
ftr-299	3829	51	actually	actually	ADV
ftr-299	3829	52	received	receive	VERB
ftr-299	3829	53	.	.	PUNCT
ftr-299	3830	1	thus	thus	ADV
ftr-299	3830	2	,	,	PUNCT
ftr-299	3830	3	even	even	ADV
ftr-299	3830	4	though	though	SCONJ
ftr-299	3830	5	the	the	DET
ftr-299	3830	6	letter	letter	NOUN
ftr-299	3830	7	not	not	PART
ftr-299	3830	8	only	only	ADV
ftr-299	3830	9	was	be	AUX
ftr-299	3830	10	mailed	mail	VERB
ftr-299	3830	11	certified	certified	ADJ
ftr-299	3830	12	mail	mail	NOUN
ftr-299	3830	13	by	by	ADP
ftr-299	3830	14	the	the	DET
ftr-299	3830	15	irs	irs	PROPN
ftr-299	3830	16	to	to	ADP
ftr-299	3830	17	the	the	DET
ftr-299	3830	18	taxpayer	taxpayer	NOUN
ftr-299	3830	19	’s	’s	PART
ftr-299	3830	20	last	last	ADJ
ftr-299	3830	21	known	know	VERB
ftr-299	3830	22	address	address	NOUN
ftr-299	3830	23	and	and	CCONJ
ftr-299	3830	24	was	be	AUX
ftr-299	3830	25	delivered	deliver	VERB
ftr-299	3830	26	there	there	ADV
ftr-299	3830	27	and	and	CCONJ
ftr-299	3830	28	signed	sign	VERB
ftr-299	3830	29	for	for	ADP
ftr-299	3830	30	by	by	ADP
ftr-299	3830	31	his	his	PRON
ftr-299	3830	32	son	son	NOUN
ftr-299	3830	33	,	,	PUNCT
ftr-299	3830	34	actual	actual	ADJ
ftr-299	3830	35	receipt	receipt	NOUN
ftr-299	3830	36	was	be	AUX
ftr-299	3830	37	necessary	necessary	ADJ
ftr-299	3830	38	.	.	PUNCT
ftr-299	3831	1	in	in	ADP
ftr-299	3831	2	essence	essence	NOUN
ftr-299	3831	3	,	,	PUNCT
ftr-299	3831	4	§	§	PROPN
ftr-299	3831	5	6672(b	6672(b	NUM
ftr-299	3831	6	)	)	PUNCT
ftr-299	3831	7	is	be	AUX
ftr-299	3831	8	not	not	PART
ftr-299	3831	9	relevant	relevant	ADJ
ftr-299	3831	10	in	in	ADP
ftr-299	3831	11	the	the	DET
ftr-299	3831	12	cdp	cdp	NOUN
ftr-299	3831	13	context	context	NOUN
ftr-299	3831	14	.	.	PUNCT
ftr-299	3832	1	12	12	NUM
ftr-299	3832	2	in	in	ADP
ftr-299	3832	3	mason	mason	PROPN
ftr-299	3832	4	,	,	PUNCT
ftr-299	3832	5	the	the	DET
ftr-299	3832	6	irs	irs	PROPN
ftr-299	3832	7	mailed	mail	VERB
ftr-299	3832	8	the	the	DET
ftr-299	3832	9	form	form	NOUN
ftr-299	3832	10	1153	1153	NUM
ftr-299	3832	11	by	by	ADP
ftr-299	3832	12	certified	certified	ADJ
ftr-299	3832	13	mail	mail	NOUN
ftr-299	3832	14	to	to	ADP
ftr-299	3832	15	the	the	DET
ftr-299	3832	16	taxpayer	taxpayer	NOUN
ftr-299	3832	17	’s	’s	PART
ftr-299	3832	18	last	last	ADJ
ftr-299	3832	19	known	know	VERB
ftr-299	3832	20	address	address	NOUN
ftr-299	3832	21	,	,	PUNCT
ftr-299	3832	22	but	but	CCONJ
ftr-299	3832	23	the	the	DET
ftr-299	3832	24	letter	letter	NOUN
ftr-299	3832	25	was	be	AUX
ftr-299	3832	26	returned	return	VERB
ftr-299	3832	27	to	to	ADP
ftr-299	3832	28	the	the	DET
ftr-299	3832	29	irs	irs	PROPN
ftr-299	3832	30	undelivered	undelivered	ADJ
ftr-299	3832	31	and	and	CCONJ
ftr-299	3832	32	marked	mark	VERB
ftr-299	3832	33	“	"	PUNCT
ftr-299	3832	34	unclaimed	unclaimed	ADJ
ftr-299	3832	35	.	.	PUNCT
ftr-299	3832	36	”	"	PUNCT
ftr-299	3833	1	nevertheless	nevertheless	ADV
ftr-299	3833	2	,	,	PUNCT
ftr-299	3833	3	in	in	ADP
ftr-299	3833	4	mason	mason	PROPN
ftr-299	3833	5	the	the	DET
ftr-299	3833	6	tax	tax	NOUN
ftr-299	3833	7	court	court	NOUN
ftr-299	3833	8	allowed	allow	VERB
ftr-299	3833	9	the	the	DET
ftr-299	3833	10	taxpayer	taxpayer	NOUN
ftr-299	3833	11	to	to	PART
ftr-299	3833	12	challenge	challenge	VERB
ftr-299	3833	13	the	the	DET
ftr-299	3833	14	merits	merit	NOUN
ftr-299	3833	15	of	of	ADP
ftr-299	3833	16	the	the	DET
ftr-299	3833	17	§	§	PROPN
ftr-299	3833	18	6672	6672	NUM
ftr-299	3833	19	penalty	penalty	NOUN
ftr-299	3833	20	liability	liability	NOUN
ftr-299	3833	21	.	.	PUNCT
ftr-299	3834	1	it	it	PRON
ftr-299	3834	2	held	hold	VERB
ftr-299	3834	3	:	:	PUNCT
ftr-299	3834	4	“	"	PUNCT
ftr-299	3834	5	a	a	DET
ftr-299	3834	6	section	section	NOUN
ftr-299	3834	7	6672(b)(1	6672(b)(1	NOUN
ftr-299	3834	8	)	)	PUNCT
ftr-299	3834	9	notice	notice	NOUN
ftr-299	3834	10	that	that	PRON
ftr-299	3834	11	was	be	AUX
ftr-299	3834	12	not	not	PART
ftr-299	3834	13	received	receive	VERB
ftr-299	3834	14	,	,	PUNCT
ftr-299	3834	15	but	but	CCONJ
ftr-299	3834	16	not	not	PART
ftr-299	3834	17	deliberately	deliberately	ADV
ftr-299	3834	18	refused	refuse	VERB
ftr-299	3834	19	,	,	PUNCT
ftr-299	3834	20	by	by	ADP
ftr-299	3834	21	a	a	DET
ftr-299	3834	22	taxpayer	taxpayer	NOUN
ftr-299	3834	23	does	do	AUX
ftr-299	3834	24	not	not	PART
ftr-299	3834	25	constitute	constitute	VERB
ftr-299	3834	26	an	an	DET
ftr-299	3834	27	opportunity	opportunity	NOUN
ftr-299	3834	28	to	to	PART
ftr-299	3834	29	dispute	dispute	VERB
ftr-299	3834	30	that	that	DET
ftr-299	3834	31	taxpayer	taxpayer	NOUN
ftr-299	3834	32	’s	’s	PART
ftr-299	3834	33	liability	liability	NOUN
ftr-299	3835	1	[	[	X
ftr-299	3835	2	for	for	ADP
ftr-299	3835	3	cdp	cdp	NOUN
ftr-299	3835	4	purposes	purpose	NOUN
ftr-299	3835	5	]	]	PUNCT
ftr-299	3835	6	.	.	PUNCT
ftr-299	3835	7	”	"	PUNCT
ftr-299	3836	1	that	that	PRON
ftr-299	3836	2	sounds	sound	VERB
ftr-299	3836	3	like	like	ADP
ftr-299	3836	4	an	an	DET
ftr-299	3836	5	“	"	PUNCT
ftr-299	3836	6	actual	actual	ADJ
ftr-299	3836	7	receipt	receipt	NOUN
ftr-299	3836	8	”	"	PUNCT
ftr-299	3836	9	rule	rule	NOUN
ftr-299	3836	10	.	.	PUNCT
ftr-299	3837	1	the	the	DET
ftr-299	3837	2	facts	fact	NOUN
ftr-299	3837	3	of	of	ADP
ftr-299	3837	4	lepore	lepore	NOUN
ftr-299	3837	5	were	be	AUX
ftr-299	3837	6	a	a	DET
ftr-299	3837	7	step	step	NOUN
ftr-299	3837	8	closer	close	ADV
ftr-299	3837	9	to	to	ADP
ftr-299	3837	10	actual	actual	ADJ
ftr-299	3837	11	receipt	receipt	NOUN
ftr-299	3837	12	by	by	ADP
ftr-299	3837	13	the	the	DET
ftr-299	3837	14	taxpayer	taxpayer	NOUN
ftr-299	3837	15	than	than	ADP
ftr-299	3837	16	the	the	DET
ftr-299	3837	17	facts	fact	NOUN
ftr-299	3837	18	of	of	ADP
ftr-299	3837	19	mason	mason	PROPN
ftr-299	3837	20	.	.	PUNCT
ftr-299	3838	1	nonetheless	nonetheless	ADV
ftr-299	3838	2	,	,	PUNCT
ftr-299	3838	3	the	the	DET
ftr-299	3838	4	lepore	lepore	NOUN
ftr-299	3838	5	facts	fact	NOUN
ftr-299	3838	6	fall	fall	VERB
ftr-299	3838	7	short	short	ADV
ftr-299	3838	8	of	of	ADP
ftr-299	3838	9	actual	actual	ADJ
ftr-299	3838	10	receipt	receipt	NOUN
ftr-299	3838	11	.	.	PUNCT
ftr-299	3839	1	a.	a.	NOUN
ftr-299	3840	1	but	but	CCONJ
ftr-299	3840	2	deliberately	deliberately	ADV
ftr-299	3840	3	avoiding	avoid	VERB
ftr-299	3840	4	receipt	receipt	NOUN
ftr-299	3840	5	of	of	ADP
ftr-299	3840	6	a	a	DET
ftr-299	3840	7	letter	letter	NOUN
ftr-299	3840	8	1153	1153	NUM
ftr-299	3840	9	is	be	AUX
ftr-299	3840	10	game	game	NOUN
ftr-299	3840	11	,	,	PUNCT
ftr-299	3840	12	set	set	NOUN
ftr-299	3840	13	,	,	PUNCT
ftr-299	3840	14	and	and	CCONJ
ftr-299	3840	15	match	match	VERB
ftr-299	3840	16	for	for	ADP
ftr-299	3840	17	the	the	DET
ftr-299	3840	18	irs	irs	PROPN
ftr-299	3840	19	.	.	PUNCT
ftr-299	3841	1	giaquinto	giaquinto	PROPN
ftr-299	3841	2	v.	v.	PROPN
ftr-299	3841	3	commissioner	commissioner	PROPN
ftr-299	3841	4	,	,	PUNCT
ftr-299	3841	5	t.c	t.c	PROPN
ftr-299	3841	6	.	.	PROPN
ftr-299	3841	7	memo	memo	NOUN
ftr-299	3841	8	.	.	PUNCT
ftr-299	3842	1	2013	2013	NUM
ftr-299	3842	2	-	-	SYM
ftr-299	3842	3	150	150	NUM
ftr-299	3842	4	(	(	PUNCT
ftr-299	3842	5	6/12/13	6/12/13	NUM
ftr-299	3842	6	)	)	PUNCT
ftr-299	3842	7	.	.	PUNCT
ftr-299	3843	1	the	the	DET
ftr-299	3843	2	irs	irs	PROPN
ftr-299	3843	3	mailed	mail	VERB
ftr-299	3843	4	a	a	DET
ftr-299	3843	5	letter	letter	NOUN
ftr-299	3843	6	1153	1153	NUM
ftr-299	3843	7	and	and	CCONJ
ftr-299	3843	8	form	form	NOUN
ftr-299	3843	9	2751	2751	NUM
ftr-299	3843	10	,	,	PUNCT
ftr-299	3843	11	proposed	propose	VERB
ftr-299	3843	12	assessment	assessment	NOUN
ftr-299	3843	13	of	of	ADP
ftr-299	3843	14	trust	trust	NOUN
ftr-299	3843	15	fund	fund	NOUN
ftr-299	3843	16	recovery	recovery	NOUN
ftr-299	3843	17	penalty	penalty	NOUN
ftr-299	3843	18	,	,	PUNCT
ftr-299	3843	19	to	to	ADP
ftr-299	3843	20	the	the	DET
ftr-299	3843	21	taxpayer	taxpayer	NOUN
ftr-299	3843	22	’s	’s	PART
ftr-299	3843	23	last	last	ADJ
ftr-299	3843	24	known	know	VERB
ftr-299	3843	25	address	address	NOUN
ftr-299	3843	26	.	.	PUNCT
ftr-299	3844	1	the	the	DET
ftr-299	3844	2	letter	letter	NOUN
ftr-299	3844	3	was	be	AUX
ftr-299	3844	4	returned	return	VERB
ftr-299	3844	5	as	as	ADP
ftr-299	3844	6	unclaimed	unclaimed	ADJ
ftr-299	3844	7	.	.	PUNCT
ftr-299	3845	1	subsequently	subsequently	ADV
ftr-299	3845	2	,	,	PUNCT
ftr-299	3845	3	the	the	DET
ftr-299	3845	4	irs	irs	PROPN
ftr-299	3845	5	sent	send	VERB
ftr-299	3845	6	by	by	ADP
ftr-299	3845	7	certified	certified	ADJ
ftr-299	3845	8	mail	mail	NOUN
ftr-299	3845	9	to	to	ADP
ftr-299	3845	10	the	the	DET
ftr-299	3845	11	taxpayer	taxpayer	NOUN
ftr-299	3845	12	’s	’s	PART
ftr-299	3845	13	residence	residence	NOUN
ftr-299	3845	14	forms	form	NOUN
ftr-299	3845	15	3552	3552	NUM
ftr-299	3845	16	,	,	PUNCT
ftr-299	3845	17	notice	notice	NOUN
ftr-299	3845	18	of	of	ADP
ftr-299	3845	19	tax	tax	NOUN
ftr-299	3845	20	due	due	ADJ
ftr-299	3845	21	on	on	ADP
ftr-299	3845	22	federal	federal	ADJ
ftr-299	3845	23	tax	tax	NOUN
ftr-299	3845	24	return	return	NOUN
ftr-299	3845	25	.	.	PUNCT
ftr-299	3846	1	the	the	DET
ftr-299	3846	2	letter	letter	NOUN
ftr-299	3846	3	was	be	AUX
ftr-299	3846	4	returned	return	VERB
ftr-299	3846	5	as	as	ADP
ftr-299	3846	6	unclaimed	unclaimed	ADJ
ftr-299	3846	7	.	.	PUNCT
ftr-299	3847	1	subsequently	subsequently	ADV
ftr-299	3847	2	,	,	PUNCT
ftr-299	3847	3	the	the	DET
ftr-299	3847	4	irs	irs	PROPN
ftr-299	3847	5	sent	send	VERB
ftr-299	3847	6	by	by	ADP
ftr-299	3847	7	certified	certified	ADJ
ftr-299	3847	8	mail	mail	NOUN
ftr-299	3847	9	to	to	ADP
ftr-299	3847	10	the	the	DET
ftr-299	3847	11	taxpayer	taxpayer	NOUN
ftr-299	3847	12	’s	’s	PART
ftr-299	3847	13	residence	residence	NOUN
ftr-299	3847	14	a	a	DET
ftr-299	3847	15	letter	letter	NOUN
ftr-299	3847	16	3172	3172	NUM
ftr-299	3847	17	,	,	PUNCT
ftr-299	3847	18	notice	notice	NOUN
ftr-299	3847	19	of	of	ADP
ftr-299	3847	20	federal	federal	ADJ
ftr-299	3847	21	tax	tax	NOUN
ftr-299	3847	22	lien	lien	NOUN
ftr-299	3847	23	filing	filing	NOUN
ftr-299	3847	24	and	and	CCONJ
ftr-299	3847	25	your	your	PRON
ftr-299	3847	26	right	right	NOUN
ftr-299	3847	27	to	to	ADP
ftr-299	3847	28	a	a	DET
ftr-299	3847	29	hearing	hearing	NOUN
ftr-299	3847	30	under	under	ADP
ftr-299	3847	31	irc	irc	PROPN
ftr-299	3847	32	6320	6320	NUM
ftr-299	3847	33	(	(	PUNCT
ftr-299	3847	34	lien	lien	PROPN
ftr-299	3847	35	notice	notice	NOUN
ftr-299	3847	36	)	)	PUNCT
ftr-299	3847	37	.	.	PUNCT
ftr-299	3848	1	the	the	DET
ftr-299	3848	2	letter	letter	NOUN
ftr-299	3848	3	was	be	AUX
ftr-299	3848	4	delivered	deliver	VERB
ftr-299	3848	5	to	to	ADP
ftr-299	3848	6	petitioner	petitioner	NOUN
ftr-299	3848	7	.	.	PUNCT
ftr-299	3849	1	the	the	DET
ftr-299	3849	2	taxpayer	taxpayer	NOUN
ftr-299	3849	3	asked	ask	VERB
ftr-299	3849	4	for	for	ADP
ftr-299	3849	5	a	a	DET
ftr-299	3849	6	cdp	cdp	NOUN
ftr-299	3849	7	hearing	hearing	NOUN
ftr-299	3849	8	,	,	PUNCT
ftr-299	3849	9	but	but	CCONJ
ftr-299	3849	10	at	at	ADP
ftr-299	3849	11	the	the	DET
ftr-299	3849	12	hearing	hearing	NOUN
ftr-299	3849	13	was	be	AUX
ftr-299	3849	14	denied	deny	VERB
ftr-299	3849	15	any	any	DET
ftr-299	3849	16	opportunity	opportunity	NOUN
ftr-299	3849	17	to	to	PART
ftr-299	3849	18	contest	contest	VERB
ftr-299	3849	19	liability	liability	NOUN
ftr-299	3849	20	because	because	SCONJ
ftr-299	3849	21	he	he	PRON
ftr-299	3849	22	had	have	VERB
ftr-299	3849	23	a	a	DET
ftr-299	3849	24	prior	prior	ADJ
ftr-299	3849	25	opportunity	opportunity	NOUN
ftr-299	3849	26	to	to	PART
ftr-299	3849	27	dispute	dispute	VERB
ftr-299	3849	28	it	it	PRON
ftr-299	3849	29	.	.	PUNCT
ftr-299	3850	1	the	the	DET
ftr-299	3850	2	taxpayer	taxpayer	NOUN
ftr-299	3850	3	sought	seek	VERB
ftr-299	3850	4	review	review	NOUN
ftr-299	3850	5	of	of	ADP
ftr-299	3850	6	the	the	DET
ftr-299	3850	7	determination	determination	NOUN
ftr-299	3850	8	sustaining	sustain	VERB
ftr-299	3850	9	the	the	DET
ftr-299	3850	10	levy	levy	NOUN
ftr-299	3850	11	.	.	PUNCT
ftr-299	3851	1	the	the	DET
ftr-299	3851	2	tax	tax	NOUN
ftr-299	3851	3	court	court	NOUN
ftr-299	3851	4	(	(	PUNCT
ftr-299	3851	5	judge	judge	NOUN
ftr-299	3851	6	marvel	marvel	PROPN
ftr-299	3851	7	)	)	PUNCT
ftr-299	3851	8	upheld	uphold	VERB
ftr-299	3851	9	the	the	DET
ftr-299	3851	10	irs	irs	PROPN
ftr-299	3851	11	’s	’s	PART
ftr-299	3851	12	determination	determination	NOUN
ftr-299	3851	13	,	,	PUNCT
ftr-299	3851	14	holding	hold	VERB
ftr-299	3851	15	that	that	SCONJ
ftr-299	3851	16	the	the	DET
ftr-299	3851	17	taxpayer	taxpayer	NOUN
ftr-299	3851	18	had	have	VERB
ftr-299	3851	19	a	a	DET
ftr-299	3851	20	prior	prior	ADJ
ftr-299	3851	21	opportunity	opportunity	NOUN
ftr-299	3851	22	to	to	PART
ftr-299	3851	23	dispute	dispute	VERB
ftr-299	3851	24	the	the	DET
ftr-299	3851	25	underlying	underlie	VERB
ftr-299	3851	26	liability	liability	NOUN
ftr-299	3851	27	.	.	PUNCT
ftr-299	3852	1	the	the	DET
ftr-299	3852	2	taxpayer	taxpayer	NOUN
ftr-299	3852	3	argued	argue	VERB
ftr-299	3852	4	that	that	SCONJ
ftr-299	3852	5	he	he	PRON
ftr-299	3852	6	was	be	AUX
ftr-299	3852	7	entitled	entitle	VERB
ftr-299	3852	8	to	to	PART
ftr-299	3852	9	contest	contest	VERB
ftr-299	3852	10	his	his	PRON
ftr-299	3852	11	liability	liability	NOUN
ftr-299	3852	12	for	for	ADP
ftr-299	3852	13	the	the	DET
ftr-299	3852	14	§	§	PROPN
ftr-299	3852	15	6672	6672	NUM
ftr-299	3852	16	trust	trust	NOUN
ftr-299	3852	17	fund	fund	NOUN
ftr-299	3852	18	recovery	recovery	NOUN
ftr-299	3852	19	penalties	penalty	NOUN
ftr-299	3852	20	in	in	ADP
ftr-299	3852	21	the	the	DET
ftr-299	3852	22	cdp	cdp	PROPN
ftr-299	3852	23	hearing	hearing	NOUN
ftr-299	3852	24	because	because	SCONJ
ftr-299	3852	25	he	he	PRON
ftr-299	3852	26	never	never	ADV
ftr-299	3852	27	received	receive	VERB
ftr-299	3852	28	the	the	DET
ftr-299	3852	29	letter	letter	NOUN
ftr-299	3852	30	1153	1153	NUM
ftr-299	3852	31	sent	send	VERB
ftr-299	3852	32	to	to	ADP
ftr-299	3852	33	him	he	PRON
ftr-299	3852	34	by	by	ADP
ftr-299	3852	35	certified	certified	ADJ
ftr-299	3852	36	mail	mail	NOUN
ftr-299	3852	37	.	.	PUNCT
ftr-299	3853	1	mason	mason	PROPN
ftr-299	3853	2	v.	v.	PROPN
ftr-299	3853	3	commissioner	commissioner	PROPN
ftr-299	3853	4	,	,	PUNCT
ftr-299	3853	5	132	132	NUM
ftr-299	3853	6	t.c	t.c	PROPN
ftr-299	3853	7	.	.	PROPN
ftr-299	3853	8	301	301	NUM
ftr-299	3853	9	(	(	PUNCT
ftr-299	3853	10	2009	2009	NUM
ftr-299	3853	11	)	)	PUNCT
ftr-299	3853	12	,	,	PUNCT
ftr-299	3853	13	was	be	AUX
ftr-299	3853	14	inapplicable	inapplicable	ADJ
ftr-299	3853	15	because	because	SCONJ
ftr-299	3853	16	on	on	ADP
ftr-299	3853	17	the	the	DET
ftr-299	3853	18	facts	fact	NOUN
ftr-299	3853	19	in	in	ADP
ftr-299	3853	20	this	this	DET
ftr-299	3853	21	case	case	NOUN
ftr-299	3853	22	,	,	PUNCT
ftr-299	3853	23	the	the	DET
ftr-299	3853	24	taxpayer	taxpayer	NOUN
ftr-299	3853	25	’s	’s	PART
ftr-299	3853	26	failure	failure	NOUN
ftr-299	3853	27	to	to	PART
ftr-299	3853	28	claim	claim	VERB
ftr-299	3853	29	delivery	delivery	NOUN
ftr-299	3853	30	of	of	ADP
ftr-299	3853	31	the	the	DET
ftr-299	3853	32	certified	certified	ADJ
ftr-299	3853	33	12	12	NUM
ftr-299	3853	34	.	.	PUNCT
ftr-299	3854	1	we	we	PRON
ftr-299	3854	2	are	be	AUX
ftr-299	3854	3	indebted	indebte	VERB
ftr-299	3854	4	to	to	ADP
ftr-299	3854	5	professor	professor	PROPN
ftr-299	3854	6	steve	steve	PROPN
ftr-299	3854	7	johnson	johnson	PROPN
ftr-299	3854	8	of	of	ADP
ftr-299	3854	9	florida	florida	PROPN
ftr-299	3854	10	state	state	PROPN
ftr-299	3854	11	university	university	PROPN
ftr-299	3854	12	school	school	NOUN
ftr-299	3854	13	of	of	ADP
ftr-299	3854	14	law	law	NOUN
ftr-299	3854	15	for	for	ADP
ftr-299	3854	16	helping	help	VERB
ftr-299	3854	17	us	we	PRON
ftr-299	3854	18	with	with	ADP
ftr-299	3854	19	the	the	DET
ftr-299	3854	20	analysis	analysis	NOUN
ftr-299	3854	21	that	that	PRON
ftr-299	3854	22	follows	follow	VERB
ftr-299	3854	23	.	.	PUNCT
ftr-299	3855	1	2014	2014	NUM
ftr-299	3855	2	]	]	PUNCT
ftr-299	3855	3	recent	recent	ADJ
ftr-299	3855	4	developments	development	NOUN
ftr-299	3855	5	in	in	ADP
ftr-299	3855	6	federal	federal	ADJ
ftr-299	3855	7	income	income	NOUN
ftr-299	3855	8	taxation	taxation	NOUN
ftr-299	3855	9	411	411	NUM
ftr-299	3855	10	mail	mail	NOUN
ftr-299	3855	11	was	be	AUX
ftr-299	3855	12	deliberate	deliberate	ADJ
ftr-299	3855	13	.	.	PUNCT
ftr-299	3856	1	the	the	DET
ftr-299	3856	2	taxpayer	taxpayer	NOUN
ftr-299	3856	3	was	be	AUX
ftr-299	3856	4	fully	fully	ADV
ftr-299	3856	5	aware	aware	ADJ
ftr-299	3856	6	that	that	SCONJ
ftr-299	3856	7	the	the	DET
ftr-299	3856	8	irs	irs	PROPN
ftr-299	3856	9	was	be	AUX
ftr-299	3856	10	considering	consider	VERB
ftr-299	3856	11	whether	whether	SCONJ
ftr-299	3856	12	to	to	PART
ftr-299	3856	13	assert	assert	VERB
ftr-299	3856	14	§	§	PROPN
ftr-299	3856	15	6672	6672	NUM
ftr-299	3856	16	trust	trust	NOUN
ftr-299	3856	17	fund	fund	NOUN
ftr-299	3856	18	recovery	recovery	NOUN
ftr-299	3856	19	penalties	penalty	NOUN
ftr-299	3856	20	against	against	ADP
ftr-299	3856	21	him	he	PRON
ftr-299	3856	22	,	,	PUNCT
ftr-299	3856	23	and	and	CCONJ
ftr-299	3856	24	either	either	CCONJ
ftr-299	3856	25	ignored	ignore	VERB
ftr-299	3856	26	or	or	CCONJ
ftr-299	3856	27	failed	fail	VERB
ftr-299	3856	28	to	to	PART
ftr-299	3856	29	claim	claim	VERB
ftr-299	3856	30	at	at	ADP
ftr-299	3856	31	least	least	ADJ
ftr-299	3856	32	one	one	NUM
ftr-299	3856	33	,	,	PUNCT
ftr-299	3856	34	and	and	CCONJ
ftr-299	3856	35	possibly	possibly	ADV
ftr-299	3856	36	two	two	NUM
ftr-299	3856	37	,	,	PUNCT
ftr-299	3856	38	usps	usps	PROPN
ftr-299	3856	39	forms	form	VERB
ftr-299	3856	40	3849	3849	NUM
ftr-299	3856	41	that	that	SCONJ
ftr-299	3856	42	the	the	DET
ftr-299	3856	43	mail	mail	NOUN
ftr-299	3856	44	carrier	carrier	NOUN
ftr-299	3856	45	left	leave	VERB
ftr-299	3856	46	for	for	ADP
ftr-299	3856	47	him	he	PRON
ftr-299	3856	48	with	with	ADP
ftr-299	3856	49	respect	respect	NOUN
ftr-299	3856	50	to	to	ADP
ftr-299	3856	51	the	the	DET
ftr-299	3856	52	notices	notice	NOUN
ftr-299	3856	53	sent	send	VERB
ftr-299	3856	54	to	to	ADP
ftr-299	3856	55	him	he	PRON
ftr-299	3856	56	by	by	ADP
ftr-299	3856	57	certified	certified	ADJ
ftr-299	3856	58	mail	mail	NOUN
ftr-299	3856	59	.	.	PUNCT
ftr-299	3857	1	6	6	X
ftr-299	3857	2	.	.	X
ftr-299	3857	3	you	you	PRON
ftr-299	3857	4	got	get	VERB
ftr-299	3857	5	ta	to	PART
ftr-299	3857	6	get	get	VERB
ftr-299	3857	7	your	your	PRON
ftr-299	3857	8	whole	whole	ADJ
ftr-299	3857	9	act	act	NOUN
ftr-299	3857	10	together	together	ADV
ftr-299	3857	11	before	before	ADP
ftr-299	3857	12	filing	file	VERB
ftr-299	3857	13	a	a	DET
ftr-299	3857	14	tax	tax	NOUN
ftr-299	3857	15	court	court	NOUN
ftr-299	3857	16	petition	petition	NOUN
ftr-299	3857	17	.	.	PUNCT
ftr-299	3858	1	there	there	PRON
ftr-299	3858	2	’s	’	VERB
ftr-299	3858	3	no	no	DET
ftr-299	3858	4	second	second	ADJ
ftr-299	3858	5	act	act	NOUN
ftr-299	3858	6	in	in	ADP
ftr-299	3858	7	a	a	DET
ftr-299	3858	8	court	court	NOUN
ftr-299	3858	9	of	of	ADP
ftr-299	3858	10	claims	claim	NOUN
ftr-299	3858	11	refund	refund	NOUN
ftr-299	3858	12	suit	suit	NOUN
ftr-299	3858	13	.	.	PUNCT
ftr-299	3859	1	the	the	DET
ftr-299	3859	2	cheesecake	cheesecake	NOUN
ftr-299	3859	3	factory	factory	PROPN
ftr-299	3859	4	,	,	PUNCT
ftr-299	3859	5	inc	inc	PROPN
ftr-299	3859	6	.	.	PROPN
ftr-299	3859	7	v.	v.	PROPN
ftr-299	3859	8	united	united	PROPN
ftr-299	3859	9	states	states	PROPN
ftr-299	3859	10	,	,	PUNCT
ftr-299	3859	11	111	111	NUM
ftr-299	3859	12	fed	fed	NOUN
ftr-299	3859	13	.	.	PUNCT
ftr-299	3860	1	cl	cl	NOUN
ftr-299	3860	2	.	.	PUNCT
ftr-299	3861	1	686	686	NUM
ftr-299	3861	2	(	(	PUNCT
ftr-299	3861	3	7/3/13	7/3/13	NUM
ftr-299	3861	4	)	)	PUNCT
ftr-299	3861	5	.	.	PUNCT
ftr-299	3862	1	the	the	DET
ftr-299	3862	2	taxpayer	taxpayer	NOUN
ftr-299	3862	3	sought	seek	VERB
ftr-299	3862	4	a	a	DET
ftr-299	3862	5	refund	refund	NOUN
ftr-299	3862	6	of	of	ADP
ftr-299	3862	7	interest	interest	NOUN
ftr-299	3862	8	and	and	CCONJ
ftr-299	3862	9	late	late	ADJ
ftr-299	3862	10	payment	payment	NOUN
ftr-299	3862	11	penalties	penalty	NOUN
ftr-299	3862	12	assessed	assess	VERB
ftr-299	3862	13	for	for	ADP
ftr-299	3862	14	2005	2005	NUM
ftr-299	3862	15	.	.	PUNCT
ftr-299	3863	1	it	it	PRON
ftr-299	3863	2	previously	previously	ADV
ftr-299	3863	3	had	have	AUX
ftr-299	3863	4	received	receive	VERB
ftr-299	3863	5	a	a	DET
ftr-299	3863	6	deficiency	deficiency	NOUN
ftr-299	3863	7	notice	notice	NOUN
ftr-299	3863	8	that	that	PRON
ftr-299	3863	9	did	do	AUX
ftr-299	3863	10	not	not	PART
ftr-299	3863	11	reference	reference	VERB
ftr-299	3863	12	the	the	DET
ftr-299	3863	13	late	late	ADJ
ftr-299	3863	14	payment	payment	NOUN
ftr-299	3863	15	penalty	penalty	NOUN
ftr-299	3863	16	,	,	PUNCT
ftr-299	3863	17	and	and	CCONJ
ftr-299	3863	18	the	the	DET
ftr-299	3863	19	2005	2005	NUM
ftr-299	3863	20	year	year	NOUN
ftr-299	3863	21	had	have	AUX
ftr-299	3863	22	been	be	AUX
ftr-299	3863	23	litigated	litigate	VERB
ftr-299	3863	24	and	and	CCONJ
ftr-299	3863	25	settled	settle	VERB
ftr-299	3863	26	in	in	ADP
ftr-299	3863	27	the	the	DET
ftr-299	3863	28	tax	tax	NOUN
ftr-299	3863	29	court	court	NOUN
ftr-299	3863	30	.	.	PUNCT
ftr-299	3864	1	in	in	ADP
ftr-299	3864	2	the	the	DET
ftr-299	3864	3	court	court	NOUN
ftr-299	3864	4	of	of	ADP
ftr-299	3864	5	federal	federal	ADJ
ftr-299	3864	6	claims	claim	NOUN
ftr-299	3864	7	,	,	PUNCT
ftr-299	3864	8	the	the	DET
ftr-299	3864	9	taxpayer	taxpayer	NOUN
ftr-299	3864	10	argued	argue	VERB
ftr-299	3864	11	that	that	SCONJ
ftr-299	3864	12	§	§	PROPN
ftr-299	3864	13	6512(a	6512(a	NOUN
ftr-299	3864	14	)	)	PUNCT
ftr-299	3864	15	,	,	PUNCT
ftr-299	3864	16	which	which	PRON
ftr-299	3864	17	bars	bar	VERB
ftr-299	3864	18	a	a	DET
ftr-299	3864	19	suit	suit	NOUN
ftr-299	3864	20	for	for	ADP
ftr-299	3864	21	a	a	DET
ftr-299	3864	22	refund	refund	NOUN
ftr-299	3864	23	or	or	CCONJ
ftr-299	3864	24	credit	credit	NOUN
ftr-299	3864	25	of	of	ADP
ftr-299	3864	26	income	income	NOUN
ftr-299	3864	27	tax	tax	NOUN
ftr-299	3864	28	for	for	ADP
ftr-299	3864	29	a	a	DET
ftr-299	3864	30	taxable	taxable	ADJ
ftr-299	3864	31	year	year	NOUN
ftr-299	3864	32	with	with	ADP
ftr-299	3864	33	respect	respect	NOUN
ftr-299	3864	34	to	to	ADP
ftr-299	3864	35	which	which	PRON
ftr-299	3864	36	the	the	DET
ftr-299	3864	37	taxpayer	taxpayer	NOUN
ftr-299	3864	38	has	have	AUX
ftr-299	3864	39	filed	file	VERB
ftr-299	3864	40	a	a	DET
ftr-299	3864	41	petition	petition	NOUN
ftr-299	3864	42	in	in	ADP
ftr-299	3864	43	the	the	DET
ftr-299	3864	44	tax	tax	NOUN
ftr-299	3864	45	court	court	NOUN
ftr-299	3864	46	in	in	ADP
ftr-299	3864	47	response	response	NOUN
ftr-299	3864	48	to	to	ADP
ftr-299	3864	49	a	a	DET
ftr-299	3864	50	notice	notice	NOUN
ftr-299	3864	51	of	of	ADP
ftr-299	3864	52	deficiency	deficiency	NOUN
ftr-299	3864	53	,	,	PUNCT
ftr-299	3864	54	did	do	AUX
ftr-299	3864	55	not	not	PART
ftr-299	3864	56	apply	apply	VERB
ftr-299	3864	57	in	in	ADP
ftr-299	3864	58	this	this	DET
ftr-299	3864	59	case	case	NOUN
ftr-299	3864	60	because	because	SCONJ
ftr-299	3864	61	the	the	DET
ftr-299	3864	62	deficiency	deficiency	NOUN
ftr-299	3864	63	notice	notice	NOUN
ftr-299	3864	64	“	"	PUNCT
ftr-299	3864	65	had	have	VERB
ftr-299	3864	66	nothing	nothing	PRON
ftr-299	3864	67	to	to	PART
ftr-299	3864	68	do	do	VERB
ftr-299	3864	69	with	with	ADP
ftr-299	3864	70	either	either	PRON
ftr-299	3864	71	of	of	ADP
ftr-299	3864	72	the	the	DET
ftr-299	3864	73	interest	interest	NOUN
ftr-299	3864	74	and	and	CCONJ
ftr-299	3864	75	penalty	penalty	NOUN
ftr-299	3864	76	assessments	assessment	NOUN
ftr-299	3864	77	.	.	PUNCT
ftr-299	3864	78	”	"	PUNCT
ftr-299	3865	1	the	the	DET
ftr-299	3865	2	court	court	NOUN
ftr-299	3865	3	of	of	ADP
ftr-299	3865	4	federal	federal	ADJ
ftr-299	3865	5	claims	claim	NOUN
ftr-299	3865	6	(	(	PUNCT
ftr-299	3865	7	judge	judge	NOUN
ftr-299	3865	8	hewitt	hewitt	PROPN
ftr-299	3865	9	)	)	PUNCT
ftr-299	3865	10	held	hold	VERB
ftr-299	3865	11	that	that	SCONJ
ftr-299	3865	12	the	the	DET
ftr-299	3865	13	suit	suit	NOUN
ftr-299	3865	14	was	be	AUX
ftr-299	3865	15	barred	bar	VERB
ftr-299	3865	16	by	by	ADP
ftr-299	3865	17	§	§	PROPN
ftr-299	3865	18	6512(a	6512(a	NOUN
ftr-299	3865	19	)	)	PUNCT
ftr-299	3865	20	because	because	SCONJ
ftr-299	3865	21	,	,	PUNCT
ftr-299	3865	22	once	once	ADV
ftr-299	3865	23	invoked	invoke	VERB
ftr-299	3865	24	,	,	PUNCT
ftr-299	3865	25	the	the	DET
ftr-299	3865	26	tax	tax	NOUN
ftr-299	3865	27	court	court	NOUN
ftr-299	3865	28	’s	’s	PART
ftr-299	3865	29	jurisdiction	jurisdiction	NOUN
ftr-299	3865	30	“	"	PUNCT
ftr-299	3865	31	extends	extend	VERB
ftr-299	3865	32	to	to	ADP
ftr-299	3865	33	the	the	DET
ftr-299	3865	34	entire	entire	ADJ
ftr-299	3865	35	subject	subject	NOUN
ftr-299	3865	36	of	of	ADP
ftr-299	3865	37	the	the	DET
ftr-299	3865	38	correct	correct	ADJ
ftr-299	3865	39	tax	tax	NOUN
ftr-299	3865	40	for	for	ADP
ftr-299	3865	41	the	the	DET
ftr-299	3865	42	particular	particular	ADJ
ftr-299	3865	43	year	year	NOUN
ftr-299	3865	44	.	.	PUNCT
ftr-299	3866	1	…	…	PUNCT
ftr-299	3866	2	it	it	PRON
ftr-299	3866	3	is	be	AUX
ftr-299	3866	4	immaterial	immaterial	ADJ
ftr-299	3866	5	whether	whether	SCONJ
ftr-299	3866	6	‘	'	PUNCT
ftr-299	3866	7	the	the	DET
ftr-299	3866	8	commissioner	commissioner	NOUN
ftr-299	3866	9	issue[d	issue[d	VERB
ftr-299	3866	10	]	]	PUNCT
ftr-299	3866	11	a	a	DET
ftr-299	3866	12	notice	notice	NOUN
ftr-299	3866	13	of	of	ADP
ftr-299	3866	14	deficiency	deficiency	NOUN
ftr-299	3866	15	with	with	ADP
ftr-299	3866	16	respect	respect	NOUN
ftr-299	3866	17	to	to	ADP
ftr-299	3866	18	the	the	DET
ftr-299	3866	19	penalties	penalty	NOUN
ftr-299	3866	20	[	[	X
ftr-299	3866	21	and	and	CCONJ
ftr-299	3866	22	interest	interest	NOUN
ftr-299	3866	23	]	]	PUNCT
ftr-299	3866	24	.	.	PUNCT
ftr-299	3866	25	.	.	PUNCT
ftr-299	3867	1	.	.	PUNCT
ftr-299	3868	1	which	which	PRON
ftr-299	3868	2	are	be	AUX
ftr-299	3868	3	the	the	DET
ftr-299	3868	4	subject	subject	NOUN
ftr-299	3868	5	of	of	ADP
ftr-299	3868	6	this	this	DET
ftr-299	3868	7	complaint	complaint	NOUN
ftr-299	3868	8	.	.	PUNCT
ftr-299	3868	9	’	'	PUNCT
ftr-299	3869	1	”	"	PUNCT
ftr-299	3869	2	7	7	NUM
ftr-299	3869	3	.	.	X
ftr-299	3870	1	this	this	DET
ftr-299	3870	2	accountant	accountant	NOUN
ftr-299	3870	3	forgot	forget	VERB
ftr-299	3870	4	the	the	DET
ftr-299	3870	5	old	old	ADJ
ftr-299	3870	6	maxim	maxim	NOUN
ftr-299	3870	7	:	:	PUNCT
ftr-299	3870	8	“	"	PUNCT
ftr-299	3870	9	if	if	SCONJ
ftr-299	3870	10	someone	someone	PRON
ftr-299	3870	11	has	have	VERB
ftr-299	3870	12	to	to	PART
ftr-299	3870	13	go	go	VERB
ftr-299	3870	14	to	to	ADP
ftr-299	3870	15	jail	jail	NOUN
ftr-299	3870	16	,	,	PUNCT
ftr-299	3870	17	it	it	PRON
ftr-299	3870	18	better	well	ADV
ftr-299	3870	19	be	be	AUX
ftr-299	3870	20	the	the	DET
ftr-299	3870	21	client	client	NOUN
ftr-299	3870	22	.	.	PUNCT
ftr-299	3870	23	”	"	PUNCT
ftr-299	3871	1	united	united	PROPN
ftr-299	3871	2	states	states	PROPN
ftr-299	3871	3	v.	v.	ADP
ftr-299	3871	4	favato	favato	PROPN
ftr-299	3871	5	,	,	PUNCT
ftr-299	3871	6	533	533	NUM
ftr-299	3871	7	fed	fed	PROPN
ftr-299	3871	8	.	.	PUNCT
ftr-299	3872	1	appx	appx	PROPN
ftr-299	3872	2	.	.	PROPN
ftr-299	3873	1	127	127	NUM
ftr-299	3873	2	(	(	PUNCT
ftr-299	3873	3	3d	3d	NUM
ftr-299	3873	4	cir	cir	NOUN
ftr-299	3873	5	.	.	PUNCT
ftr-299	3873	6	8/5/13	8/5/13	NUM
ftr-299	3873	7	)	)	PUNCT
ftr-299	3873	8	.	.	PUNCT
ftr-299	3874	1	the	the	DET
ftr-299	3874	2	court	court	PROPN
ftr-299	3874	3	of	of	ADP
ftr-299	3874	4	appeals	appeals	PROPN
ftr-299	3874	5	upheld	uphold	VERB
ftr-299	3874	6	the	the	DET
ftr-299	3874	7	conviction	conviction	NOUN
ftr-299	3874	8	of	of	ADP
ftr-299	3874	9	a	a	DET
ftr-299	3874	10	bdo	bdo	NOUN
ftr-299	3874	11	accountant	accountant	NOUN
ftr-299	3874	12	under	under	ADP
ftr-299	3874	13	§	§	PROPN
ftr-299	3874	14	7212(a	7212(a	NOUN
ftr-299	3874	15	)	)	PUNCT
ftr-299	3874	16	for	for	ADP
ftr-299	3874	17	obstructing	obstruct	VERB
ftr-299	3874	18	tax	tax	NOUN
ftr-299	3874	19	law	law	NOUN
ftr-299	3874	20	administration	administration	NOUN
ftr-299	3874	21	by	by	ADP
ftr-299	3874	22	knowingly	knowingly	ADV
ftr-299	3874	23	preparing	prepare	VERB
ftr-299	3874	24	for	for	ADP
ftr-299	3874	25	a	a	DET
ftr-299	3874	26	client	client	NOUN
ftr-299	3874	27	returns	return	NOUN
ftr-299	3874	28	that	that	PRON
ftr-299	3874	29	claimed	claim	VERB
ftr-299	3874	30	depreciation	depreciation	NOUN
ftr-299	3874	31	on	on	ADP
ftr-299	3874	32	a	a	DET
ftr-299	3874	33	yacht	yacht	NOUN
ftr-299	3874	34	held	hold	VERB
ftr-299	3874	35	for	for	ADP
ftr-299	3874	36	personal	personal	ADJ
ftr-299	3874	37	use	use	NOUN
ftr-299	3874	38	and	and	CCONJ
ftr-299	3874	39	that	that	PRON
ftr-299	3874	40	claimed	claim	VERB
ftr-299	3874	41	false	false	ADJ
ftr-299	3874	42	charitable	charitable	ADJ
ftr-299	3874	43	contribution	contribution	NOUN
ftr-299	3874	44	deductions	deduction	NOUN
ftr-299	3874	45	.	.	PUNCT
ftr-299	3875	1	8	8	X
ftr-299	3875	2	.	.	X
ftr-299	3875	3	negligence	negligence	NOUN
ftr-299	3875	4	penalty	penalty	NOUN
ftr-299	3875	5	is	be	AUX
ftr-299	3875	6	based	base	VERB
ftr-299	3875	7	on	on	ADP
ftr-299	3875	8	the	the	DET
ftr-299	3875	9	amount	amount	NOUN
ftr-299	3875	10	the	the	DET
ftr-299	3875	11	taxpayer	taxpayer	NOUN
ftr-299	3875	12	actually	actually	ADV
ftr-299	3875	13	underpaid	underpaid	ADJ
ftr-299	3875	14	.	.	PUNCT
ftr-299	3876	1	snow	snow	PROPN
ftr-299	3876	2	v.	v.	PROPN
ftr-299	3876	3	commissioner	commissioner	PROPN
ftr-299	3876	4	,	,	PUNCT
ftr-299	3876	5	141	141	NUM
ftr-299	3876	6	t.c	t.c	NOUN
ftr-299	3876	7	.	.	PUNCT
ftr-299	3877	1	no	no	INTJ
ftr-299	3877	2	.	.	NOUN
ftr-299	3877	3	6	6	NUM
ftr-299	3877	4	(	(	PUNCT
ftr-299	3877	5	9/19/13	9/19/13	NUM
ftr-299	3877	6	)	)	PUNCT
ftr-299	3877	7	,	,	PUNCT
ftr-299	3877	8	supplementing	supplement	VERB
ftr-299	3877	9	t.c	t.c	PROPN
ftr-299	3877	10	.	.	PROPN
ftr-299	3877	11	memo	memo	NOUN
ftr-299	3877	12	.	.	PUNCT
ftr-299	3878	1	2013	2013	NUM
ftr-299	3878	2	-	-	SYM
ftr-299	3878	3	114	114	NUM
ftr-299	3878	4	(	(	PUNCT
ftr-299	3878	5	4/22/13	4/22/13	NUM
ftr-299	3878	6	)	)	PUNCT
ftr-299	3878	7	.	.	PUNCT
ftr-299	3879	1	in	in	ADP
ftr-299	3879	2	the	the	DET
ftr-299	3879	3	earlier	early	ADJ
ftr-299	3879	4	proceeding	proceed	VERB
ftr-299	3879	5	a	a	DET
ftr-299	3879	6	deficiency	deficiency	NOUN
ftr-299	3879	7	was	be	AUX
ftr-299	3879	8	determined	determine	VERB
ftr-299	3879	9	and	and	CCONJ
ftr-299	3879	10	a	a	DET
ftr-299	3879	11	§	§	PROPN
ftr-299	3879	12	6662(a	6662(a	NOUN
ftr-299	3879	13	)	)	PUNCT
ftr-299	3879	14	negligence	negligence	NOUN
ftr-299	3879	15	penalty	penalty	NOUN
ftr-299	3879	16	was	be	AUX
ftr-299	3879	17	sustained	sustain	VERB
ftr-299	3879	18	.	.	PUNCT
ftr-299	3880	1	the	the	DET
ftr-299	3880	2	instant	instant	ADJ
ftr-299	3880	3	proceeding	proceeding	NOUN
ftr-299	3880	4	involved	involve	VERB
ftr-299	3880	5	a	a	DET
ftr-299	3880	6	disputed	dispute	VERB
ftr-299	3880	7	rule	rule	NOUN
ftr-299	3880	8	155	155	NUM
ftr-299	3880	9	computation	computation	NOUN
ftr-299	3880	10	that	that	PRON
ftr-299	3880	11	turned	turn	VERB
ftr-299	3880	12	on	on	ADP
ftr-299	3880	13	the	the	DET
ftr-299	3880	14	computation	computation	NOUN
ftr-299	3880	15	of	of	ADP
ftr-299	3880	16	the	the	DET
ftr-299	3880	17	“	"	PUNCT
ftr-299	3880	18	underpayment	underpayment	NOUN
ftr-299	3880	19	”	"	PUNCT
ftr-299	3880	20	as	as	SCONJ
ftr-299	3880	21	defined	define	VERB
ftr-299	3880	22	by	by	ADP
ftr-299	3880	23	§	§	PROPN
ftr-299	3880	24	6664(a	6664(a	PROPN
ftr-299	3880	25	)	)	PUNCT
ftr-299	3880	26	and	and	CCONJ
ftr-299	3880	27	reg	reg	NOUN
ftr-299	3880	28	.	.	PUNCT
ftr-299	3881	1	§	§	PROPN
ftr-299	3881	2	1.6664	1.6664	NUM
ftr-299	3881	3	-	-	SYM
ftr-299	3881	4	2	2	NUM
ftr-299	3881	5	on	on	ADP
ftr-299	3881	6	which	which	PRON
ftr-299	3881	7	the	the	DET
ftr-299	3881	8	penalty	penalty	NOUN
ftr-299	3881	9	would	would	AUX
ftr-299	3881	10	be	be	AUX
ftr-299	3881	11	computed	compute	VERB
ftr-299	3881	12	.	.	PUNCT
ftr-299	3882	1	based	base	VERB
ftr-299	3882	2	on	on	ADP
ftr-299	3882	3	his	his	PRON
ftr-299	3882	4	return	return	NOUN
ftr-299	3882	5	,	,	PUNCT
ftr-299	3882	6	the	the	DET
ftr-299	3882	7	taxpayer	taxpayer	NOUN
ftr-299	3882	8	had	have	AUX
ftr-299	3882	9	received	receive	VERB
ftr-299	3882	10	a	a	DET
ftr-299	3882	11	refund	refund	NOUN
ftr-299	3882	12	of	of	ADP
ftr-299	3882	13	$	$	SYM
ftr-299	3882	14	16,684.65	16,684.65	NUM
ftr-299	3882	15	that	that	PRON
ftr-299	3882	16	included	include	VERB
ftr-299	3882	17	$	$	SYM
ftr-299	3882	18	5,567	5,567	NUM
ftr-299	3882	19	of	of	ADP
ftr-299	3882	20	claimed	claim	VERB
ftr-299	3882	21	withheld	withhold	VERB
ftr-299	3882	22	income	income	NOUN
ftr-299	3882	23	tax	tax	NOUN
ftr-299	3882	24	that	that	PRON
ftr-299	3882	25	was	be	AUX
ftr-299	3882	26	never	never	ADV
ftr-299	3882	27	actually	actually	ADV
ftr-299	3882	28	withheld	withhold	VERB
ftr-299	3882	29	.	.	PUNCT
ftr-299	3883	1	the	the	DET
ftr-299	3883	2	earlier	early	ADJ
ftr-299	3883	3	proceeding	proceeding	NOUN
ftr-299	3883	4	determined	determine	VERB
ftr-299	3883	5	that	that	SCONJ
ftr-299	3883	6	his	his	PRON
ftr-299	3883	7	tax	tax	NOUN
ftr-299	3883	8	liability	liability	NOUN
ftr-299	3883	9	properly	properly	ADV
ftr-299	3883	10	was	be	AUX
ftr-299	3883	11	$	$	SYM
ftr-299	3883	12	12,968	12,968	NUM
ftr-299	3883	13	.	.	PUNCT
ftr-299	3884	1	the	the	DET
ftr-299	3884	2	tax	tax	NOUN
ftr-299	3884	3	court	court	NOUN
ftr-299	3884	4	(	(	PUNCT
ftr-299	3884	5	judge	judge	PROPN
ftr-299	3884	6	ruwe	ruwe	PROPN
ftr-299	3884	7	)	)	PUNCT
ftr-299	3884	8	held	hold	VERB
ftr-299	3884	9	that	that	SCONJ
ftr-299	3884	10	the	the	DET
ftr-299	3884	11	underpayment	underpayment	NOUN
ftr-299	3884	12	as	as	ADP
ftr-299	3884	13	defined	define	VERB
ftr-299	3884	14	in	in	ADP
ftr-299	3884	15	reg	reg	NOUN
ftr-299	3884	16	.	.	PUNCT
ftr-299	3885	1	§	§	PROPN
ftr-299	3885	2	1.6664	1.6664	NUM
ftr-299	3885	3	-	-	SYM
ftr-299	3885	4	2(a	2(a	NUM
ftr-299	3885	5	)	)	PUNCT
ftr-299	3885	6	is	be	AUX
ftr-299	3885	7	equal	equal	ADJ
ftr-299	3885	8	to	to	ADP
ftr-299	3885	9	the	the	DET
ftr-299	3885	10	true	true	ADJ
ftr-299	3885	11	amount	amount	NOUN
ftr-299	3886	1	412	412	NUM
ftr-299	3886	2	florida	florida	PROPN
ftr-299	3886	3	tax	tax	NOUN
ftr-299	3886	4	review	review	NOUN
ftr-299	3887	1	[	[	X
ftr-299	3887	2	vol	vol	NOUN
ftr-299	3887	3	.	.	PUNCT
ftr-299	3888	1	15:5	15:5	NUM
ftr-299	3888	2	the	the	DET
ftr-299	3888	3	government	government	NOUN
ftr-299	3888	4	was	be	AUX
ftr-299	3888	5	deprived	deprive	VERB
ftr-299	3888	6	of	of	ADP
ftr-299	3888	7	as	as	ADP
ftr-299	3888	8	a	a	DET
ftr-299	3888	9	result	result	NOUN
ftr-299	3888	10	of	of	ADP
ftr-299	3888	11	the	the	DET
ftr-299	3888	12	taxpayer	taxpayer	NOUN
ftr-299	3888	13	’s	’s	PART
ftr-299	3888	14	return	return	NOUN
ftr-299	3888	15	.	.	PUNCT
ftr-299	3889	1	accordingly	accordingly	ADV
ftr-299	3889	2	,	,	PUNCT
ftr-299	3889	3	the	the	DET
ftr-299	3889	4	§	§	PROPN
ftr-299	3889	5	6662	6662	NUM
ftr-299	3889	6	penalty	penalty	NOUN
ftr-299	3889	7	was	be	AUX
ftr-299	3889	8	imposed	impose	VERB
ftr-299	3889	9	on	on	ADP
ftr-299	3889	10	an	an	DET
ftr-299	3889	11	“	"	PUNCT
ftr-299	3889	12	underpayment	underpayment	NOUN
ftr-299	3889	13	”	"	PUNCT
ftr-299	3889	14	of	of	ADP
ftr-299	3889	15	$	$	SYM
ftr-299	3889	16	18,535	18,535	NUM
ftr-299	3889	17	—	—	PUNCT
ftr-299	3889	18	the	the	DET
ftr-299	3889	19	$	$	SYM
ftr-299	3889	20	12,968	12,968	NUM
ftr-299	3889	21	tax	tax	NOUN
ftr-299	3889	22	liability	liability	NOUN
ftr-299	3889	23	plus	plus	CCONJ
ftr-299	3889	24	the	the	DET
ftr-299	3889	25	$	$	SYM
ftr-299	3889	26	5,567	5,567	NUM
ftr-299	3889	27	that	that	PRON
ftr-299	3889	28	was	be	AUX
ftr-299	3889	29	improperly	improperly	ADV
ftr-299	3889	30	refunded	refund	VERB
ftr-299	3889	31	as	as	ADP
ftr-299	3889	32	a	a	DET
ftr-299	3889	33	result	result	NOUN
ftr-299	3889	34	of	of	ADP
ftr-299	3889	35	the	the	DET
ftr-299	3889	36	taxpayer	taxpayer	NOUN
ftr-299	3889	37	’s	’s	PART
ftr-299	3889	38	erroneous	erroneous	ADJ
ftr-299	3889	39	return	return	NOUN
ftr-299	3889	40	.	.	PUNCT
ftr-299	3890	1	9	9	X
ftr-299	3890	2	.	.	X
ftr-299	3890	3	surprising	surprising	ADJ
ftr-299	3890	4	news	news	NOUN
ftr-299	3890	5	–	–	PUNCT
ftr-299	3890	6	a	a	DET
ftr-299	3890	7	deficiency	deficiency	NOUN
ftr-299	3890	8	is	be	AUX
ftr-299	3890	9	not	not	PART
ftr-299	3890	10	the	the	DET
ftr-299	3890	11	same	same	ADJ
ftr-299	3890	12	thing	thing	NOUN
ftr-299	3890	13	as	as	ADP
ftr-299	3890	14	an	an	DET
ftr-299	3890	15	underpayment	underpayment	NOUN
ftr-299	3890	16	.	.	PUNCT
ftr-299	3891	1	and	and	CCONJ
ftr-299	3891	2	fraudulently	fraudulently	ADV
ftr-299	3891	3	claimed	claim	VERB
ftr-299	3891	4	refundable	refundable	ADJ
ftr-299	3891	5	credits	credit	NOUN
ftr-299	3891	6	avoid	avoid	VERB
ftr-299	3891	7	a	a	DET
ftr-299	3891	8	§	§	PROPN
ftr-299	3891	9	6662	6662	NUM
ftr-299	3891	10	accuracy	accuracy	NOUN
ftr-299	3891	11	related	relate	VERB
ftr-299	3891	12	penalty	penalty	NOUN
ftr-299	3891	13	.	.	PUNCT
ftr-299	3892	1	rand	rand	PROPN
ftr-299	3892	2	v.	v.	ADP
ftr-299	3892	3	commissioner	commissioner	PROPN
ftr-299	3892	4	,	,	PUNCT
ftr-299	3892	5	141	141	NUM
ftr-299	3892	6	t.c	t.c	NOUN
ftr-299	3892	7	.	.	PUNCT
ftr-299	3893	1	no	no	INTJ
ftr-299	3893	2	.	.	NOUN
ftr-299	3894	1	12	12	NUM
ftr-299	3894	2	(	(	PUNCT
ftr-299	3894	3	11/17/13	11/17/13	NUM
ftr-299	3894	4	)	)	PUNCT
ftr-299	3894	5	.	.	PUNCT
ftr-299	3895	1	the	the	DET
ftr-299	3895	2	husband	husband	NOUN
ftr-299	3895	3	and	and	CCONJ
ftr-299	3895	4	wife	wife	NOUN
ftr-299	3895	5	taxpayers	taxpayer	NOUN
ftr-299	3895	6	filed	file	VERB
ftr-299	3895	7	an	an	DET
ftr-299	3895	8	income	income	NOUN
ftr-299	3895	9	tax	tax	NOUN
ftr-299	3895	10	return	return	NOUN
ftr-299	3895	11	correctly	correctly	ADV
ftr-299	3895	12	reporting	report	VERB
ftr-299	3895	13	taxable	taxable	ADJ
ftr-299	3895	14	income	income	NOUN
ftr-299	3895	15	of	of	ADP
ftr-299	3895	16	zero	zero	NUM
ftr-299	3895	17	,	,	PUNCT
ftr-299	3895	18	$	$	SYM
ftr-299	3895	19	144	144	NUM
ftr-299	3895	20	of	of	ADP
ftr-299	3895	21	self	self	NOUN
ftr-299	3895	22	-	-	PUNCT
ftr-299	3895	23	employment	employment	NOUN
ftr-299	3895	24	taxes	taxis	NOUN
ftr-299	3895	25	due	due	ADJ
ftr-299	3895	26	,	,	PUNCT
ftr-299	3895	27	and	and	CCONJ
ftr-299	3895	28	claiming	claim	VERB
ftr-299	3895	29	refundable	refundable	ADJ
ftr-299	3895	30	eitc	eitc	NOUN
ftr-299	3895	31	of	of	ADP
ftr-299	3895	32	$	$	SYM
ftr-299	3895	33	4,824	4,824	NUM
ftr-299	3895	34	,	,	PUNCT
ftr-299	3895	35	refundable	refundable	ADJ
ftr-299	3895	36	child	child	NOUN
ftr-299	3895	37	credit	credit	NOUN
ftr-299	3895	38	of	of	ADP
ftr-299	3895	39	$	$	SYM
ftr-299	3895	40	1,447	1,447	NUM
ftr-299	3895	41	,	,	PUNCT
ftr-299	3895	42	and	and	CCONJ
ftr-299	3895	43	a	a	DET
ftr-299	3895	44	recovery	recovery	NOUN
ftr-299	3895	45	rebate	rebate	NOUN
ftr-299	3895	46	credit	credit	NOUN
ftr-299	3895	47	of	of	ADP
ftr-299	3895	48	$	$	SYM
ftr-299	3895	49	1,200	1,200	NUM
ftr-299	3895	50	.	.	PUNCT
ftr-299	3896	1	they	they	PRON
ftr-299	3896	2	claimed	claim	VERB
ftr-299	3896	3	and	and	CCONJ
ftr-299	3896	4	received	receive	VERB
ftr-299	3896	5	a	a	DET
ftr-299	3896	6	refund	refund	NOUN
ftr-299	3896	7	of	of	ADP
ftr-299	3896	8	$	$	SYM
ftr-299	3896	9	7,327	7,327	NUM
ftr-299	3896	10	.	.	PUNCT
ftr-299	3897	1	in	in	ADP
ftr-299	3897	2	the	the	DET
ftr-299	3897	3	course	course	NOUN
ftr-299	3897	4	of	of	ADP
ftr-299	3897	5	audit	audit	NOUN
ftr-299	3897	6	and	and	CCONJ
ftr-299	3897	7	the	the	DET
ftr-299	3897	8	tax	tax	NOUN
ftr-299	3897	9	court	court	NOUN
ftr-299	3897	10	litigation	litigation	NOUN
ftr-299	3897	11	,	,	PUNCT
ftr-299	3897	12	the	the	DET
ftr-299	3897	13	taxpayers	taxpayer	NOUN
ftr-299	3897	14	conceded	concede	VERB
ftr-299	3897	15	that	that	SCONJ
ftr-299	3897	16	they	they	PRON
ftr-299	3897	17	were	be	AUX
ftr-299	3897	18	not	not	PART
ftr-299	3897	19	entitled	entitle	VERB
ftr-299	3897	20	to	to	ADP
ftr-299	3897	21	any	any	DET
ftr-299	3897	22	credits	credit	NOUN
ftr-299	3897	23	.	.	PUNCT
ftr-299	3898	1	the	the	DET
ftr-299	3898	2	only	only	ADJ
ftr-299	3898	3	issue	issue	NOUN
ftr-299	3898	4	was	be	AUX
ftr-299	3898	5	whether	whether	SCONJ
ftr-299	3898	6	there	there	PRON
ftr-299	3898	7	was	be	VERB
ftr-299	3898	8	an	an	DET
ftr-299	3898	9	“	"	PUNCT
ftr-299	3898	10	underpayment	underpayment	NOUN
ftr-299	3898	11	”	"	PUNCT
ftr-299	3898	12	on	on	ADP
ftr-299	3898	13	which	which	PRON
ftr-299	3898	14	§	§	PROPN
ftr-299	3898	15	6662	6662	NUM
ftr-299	3898	16	accuracy	accuracy	NOUN
ftr-299	3898	17	-	-	PUNCT
ftr-299	3898	18	related	relate	VERB
ftr-299	3898	19	adjustments	adjustment	NOUN
ftr-299	3898	20	could	could	AUX
ftr-299	3898	21	be	be	AUX
ftr-299	3898	22	computed	compute	VERB
ftr-299	3898	23	.	.	PUNCT
ftr-299	3899	1	“	"	PUNCT
ftr-299	3899	2	underpayment	underpayment	ADJ
ftr-299	3899	3	”	"	PUNCT
ftr-299	3899	4	as	as	SCONJ
ftr-299	3899	5	defined	define	VERB
ftr-299	3899	6	by	by	ADP
ftr-299	3899	7	§	§	PROPN
ftr-299	3899	8	6664(a	6664(a	PROPN
ftr-299	3899	9	)	)	PUNCT
ftr-299	3899	10	is	be	AUX
ftr-299	3899	11	determined	determine	VERB
ftr-299	3899	12	with	with	ADP
ftr-299	3899	13	reference	reference	NOUN
ftr-299	3899	14	to	to	ADP
ftr-299	3899	15	:	:	PUNCT
ftr-299	3899	16	(	(	PUNCT
ftr-299	3899	17	1	1	X
ftr-299	3899	18	)	)	PUNCT
ftr-299	3899	19	the	the	DET
ftr-299	3899	20	“	"	PUNCT
ftr-299	3899	21	tax	tax	NOUN
ftr-299	3899	22	imposed	impose	VERB
ftr-299	3899	23	;	;	PUNCT
ftr-299	3899	24	”	"	PUNCT
ftr-299	3899	25	(	(	PUNCT
ftr-299	3899	26	2	2	X
ftr-299	3899	27	)	)	PUNCT
ftr-299	3899	28	“	"	PUNCT
ftr-299	3899	29	the	the	DET
ftr-299	3899	30	amount	amount	NOUN
ftr-299	3899	31	shown	show	VERB
ftr-299	3899	32	as	as	ADP
ftr-299	3899	33	the	the	DET
ftr-299	3899	34	tax	tax	NOUN
ftr-299	3899	35	by	by	ADP
ftr-299	3899	36	the	the	DET
ftr-299	3899	37	taxpayer	taxpayer	NOUN
ftr-299	3899	38	on	on	ADP
ftr-299	3899	39	his	his	PRON
ftr-299	3899	40	return	return	NOUN
ftr-299	3899	41	;	;	PUNCT
ftr-299	3899	42	”	"	PUNCT
ftr-299	3899	43	(	(	PUNCT
ftr-299	3899	44	3	3	X
ftr-299	3899	45	)	)	PUNCT
ftr-299	3899	46	“	"	PUNCT
ftr-299	3899	47	amounts	amount	VERB
ftr-299	3899	48	not	not	PART
ftr-299	3899	49	so	so	ADV
ftr-299	3899	50	shown	show	VERB
ftr-299	3899	51	previously	previously	ADV
ftr-299	3899	52	assessed	assess	VERB
ftr-299	3899	53	(	(	PUNCT
ftr-299	3899	54	or	or	CCONJ
ftr-299	3899	55	collected	collect	VERB
ftr-299	3899	56	without	without	ADP
ftr-299	3899	57	assessment	assessment	NOUN
ftr-299	3899	58	)	)	PUNCT
ftr-299	3899	59	;	;	PUNCT
ftr-299	3899	60	”	"	PUNCT
ftr-299	3899	61	and	and	CCONJ
ftr-299	3899	62	(	(	PUNCT
ftr-299	3899	63	4	4	X
ftr-299	3899	64	)	)	PUNCT
ftr-299	3899	65	“	"	PUNCT
ftr-299	3899	66	the	the	DET
ftr-299	3899	67	amount	amount	NOUN
ftr-299	3899	68	of	of	ADP
ftr-299	3899	69	rebates	rebate	NOUN
ftr-299	3899	70	made	make	VERB
ftr-299	3899	71	.	.	PUNCT
ftr-299	3899	72	”	"	PUNCT
ftr-299	3900	1	the	the	DET
ftr-299	3900	2	parties	party	NOUN
ftr-299	3900	3	agreed	agree	VERB
ftr-299	3900	4	that	that	SCONJ
ftr-299	3900	5	the	the	DET
ftr-299	3900	6	“	"	PUNCT
ftr-299	3900	7	tax	tax	NOUN
ftr-299	3900	8	imposed	impose	VERB
ftr-299	3900	9	”	"	PUNCT
ftr-299	3900	10	was	be	AUX
ftr-299	3900	11	zero	zero	NUM
ftr-299	3900	12	,	,	PUNCT
ftr-299	3900	13	the	the	DET
ftr-299	3900	14	“	"	PUNCT
ftr-299	3900	15	amounts	amount	NOUN
ftr-299	3900	16	not	not	PART
ftr-299	3900	17	so	so	ADV
ftr-299	3900	18	shown	show	VERB
ftr-299	3900	19	previously	previously	ADV
ftr-299	3900	20	assessed	assess	VERB
ftr-299	3900	21	”	"	PUNCT
ftr-299	3900	22	was	be	AUX
ftr-299	3900	23	zero	zero	NUM
ftr-299	3900	24	,	,	PUNCT
ftr-299	3900	25	and	and	CCONJ
ftr-299	3900	26	“	"	PUNCT
ftr-299	3900	27	the	the	DET
ftr-299	3900	28	amount	amount	NOUN
ftr-299	3900	29	of	of	ADP
ftr-299	3900	30	rebates	rebate	NOUN
ftr-299	3900	31	made	make	VERB
ftr-299	3900	32	”	"	PUNCT
ftr-299	3900	33	was	be	AUX
ftr-299	3900	34	zero	zero	NUM
ftr-299	3900	35	.	.	PUNCT
ftr-299	3901	1	the	the	DET
ftr-299	3901	2	point	point	NOUN
ftr-299	3901	3	of	of	ADP
ftr-299	3901	4	contention	contention	NOUN
ftr-299	3901	5	was	be	AUX
ftr-299	3901	6	what	what	PRON
ftr-299	3901	7	was	be	AUX
ftr-299	3901	8	“	"	PUNCT
ftr-299	3901	9	the	the	DET
ftr-299	3901	10	amount	amount	NOUN
ftr-299	3901	11	shown	show	VERB
ftr-299	3901	12	as	as	ADP
ftr-299	3901	13	the	the	DET
ftr-299	3901	14	tax	tax	NOUN
ftr-299	3901	15	.	.	PUNCT
ftr-299	3901	16	”	"	PUNCT
ftr-299	3902	1	the	the	DET
ftr-299	3902	2	irs	irs	PROPN
ftr-299	3902	3	argued	argue	VERB
ftr-299	3902	4	that	that	SCONJ
ftr-299	3902	5	reg	reg	NOUN
ftr-299	3902	6	.	.	PUNCT
ftr-299	3903	1	§	§	PROPN
ftr-299	3903	2	1.6664	1.6664	NUM
ftr-299	3903	3	-	-	SYM
ftr-299	3903	4	2(c	2(c	NUM
ftr-299	3903	5	)	)	PUNCT
ftr-299	3903	6	should	should	AUX
ftr-299	3903	7	be	be	AUX
ftr-299	3903	8	interpreted	interpret	VERB
ftr-299	3903	9	to	to	PART
ftr-299	3903	10	mean	mean	VERB
ftr-299	3903	11	that	that	SCONJ
ftr-299	3903	12	claims	claim	NOUN
ftr-299	3903	13	for	for	ADP
ftr-299	3903	14	the	the	DET
ftr-299	3903	15	refundable	refundable	ADJ
ftr-299	3903	16	credits	credit	NOUN
ftr-299	3903	17	should	should	AUX
ftr-299	3903	18	be	be	AUX
ftr-299	3903	19	included	include	VERB
ftr-299	3903	20	in	in	ADP
ftr-299	3903	21	the	the	DET
ftr-299	3903	22	computation	computation	NOUN
ftr-299	3903	23	of	of	ADP
ftr-299	3903	24	the	the	DET
ftr-299	3903	25	amount	amount	NOUN
ftr-299	3903	26	shown	show	VERB
ftr-299	3903	27	as	as	ADP
ftr-299	3903	28	tax	tax	NOUN
ftr-299	3903	29	on	on	ADP
ftr-299	3903	30	their	their	PRON
ftr-299	3903	31	return	return	NOUN
ftr-299	3903	32	,	,	PUNCT
ftr-299	3903	33	which	which	PRON
ftr-299	3903	34	would	would	AUX
ftr-299	3903	35	result	result	VERB
ftr-299	3903	36	in	in	ADP
ftr-299	3903	37	a	a	DET
ftr-299	3903	38	negative	negative	ADJ
ftr-299	3903	39	tax	tax	NOUN
ftr-299	3903	40	liability	liability	NOUN
ftr-299	3903	41	of	of	ADP
ftr-299	3903	42	$	$	SYM
ftr-299	3903	43	7,327	7,327	NUM
ftr-299	3903	44	.	.	PUNCT
ftr-299	3904	1	the	the	DET
ftr-299	3904	2	taxpayer	taxpayer	NOUN
ftr-299	3904	3	’s	’	VERB
ftr-299	3904	4	argued	argue	VERB
ftr-299	3904	5	that	that	SCONJ
ftr-299	3904	6	credits	credit	NOUN
ftr-299	3904	7	claimed	claim	VERB
ftr-299	3904	8	on	on	ADP
ftr-299	3904	9	a	a	DET
ftr-299	3904	10	return	return	NOUN
ftr-299	3904	11	are	be	AUX
ftr-299	3904	12	excluded	exclude	VERB
ftr-299	3904	13	from	from	ADP
ftr-299	3904	14	the	the	DET
ftr-299	3904	15	computation	computation	NOUN
ftr-299	3904	16	of	of	ADP
ftr-299	3904	17	the	the	DET
ftr-299	3904	18	amount	amount	NOUN
ftr-299	3904	19	of	of	ADP
ftr-299	3904	20	tax	tax	NOUN
ftr-299	3904	21	shown	show	VERB
ftr-299	3904	22	on	on	ADP
ftr-299	3904	23	the	the	DET
ftr-299	3904	24	return	return	NOUN
ftr-299	3904	25	,	,	PUNCT
ftr-299	3904	26	and	and	CCONJ
ftr-299	3904	27	that	that	SCONJ
ftr-299	3904	28	as	as	ADP
ftr-299	3904	29	a	a	DET
ftr-299	3904	30	result	result	NOUN
ftr-299	3904	31	the	the	DET
ftr-299	3904	32	tax	tax	NOUN
ftr-299	3904	33	shown	show	VERB
ftr-299	3904	34	on	on	ADP
ftr-299	3904	35	the	the	DET
ftr-299	3904	36	return	return	NOUN
ftr-299	3904	37	was	be	AUX
ftr-299	3904	38	$	$	SYM
ftr-299	3904	39	144	144	NUM
ftr-299	3904	40	.	.	PUNCT
ftr-299	3905	1	alternatively	alternatively	ADV
ftr-299	3905	2	,	,	PUNCT
ftr-299	3905	3	the	the	DET
ftr-299	3905	4	taxpayers	taxpayer	NOUN
ftr-299	3905	5	argued	argue	VERB
ftr-299	3905	6	that	that	SCONJ
ftr-299	3905	7	while	while	SCONJ
ftr-299	3905	8	the	the	DET
ftr-299	3905	9	three	three	NUM
ftr-299	3905	10	types	type	NOUN
ftr-299	3905	11	of	of	ADP
ftr-299	3905	12	credits	credit	NOUN
ftr-299	3905	13	they	they	PRON
ftr-299	3905	14	claimed	claim	VERB
ftr-299	3905	15	are	be	AUX
ftr-299	3905	16	part	part	NOUN
ftr-299	3905	17	of	of	ADP
ftr-299	3905	18	the	the	DET
ftr-299	3905	19	amount	amount	NOUN
ftr-299	3905	20	shown	show	VERB
ftr-299	3905	21	as	as	ADP
ftr-299	3905	22	tax	tax	NOUN
ftr-299	3905	23	on	on	ADP
ftr-299	3905	24	the	the	DET
ftr-299	3905	25	return	return	NOUN
ftr-299	3905	26	when	when	SCONJ
ftr-299	3905	27	calculating	calculate	VERB
ftr-299	3905	28	an	an	DET
ftr-299	3905	29	underpayment	underpayment	NOUN
ftr-299	3905	30	,	,	PUNCT
ftr-299	3905	31	the	the	DET
ftr-299	3905	32	tax	tax	NOUN
ftr-299	3905	33	shown	show	VERB
ftr-299	3905	34	on	on	ADP
ftr-299	3905	35	a	a	DET
ftr-299	3905	36	return	return	NOUN
ftr-299	3905	37	can	can	AUX
ftr-299	3905	38	not	not	PART
ftr-299	3905	39	be	be	AUX
ftr-299	3905	40	negative	negative	ADJ
ftr-299	3905	41	when	when	SCONJ
ftr-299	3905	42	calculating	calculate	VERB
ftr-299	3905	43	an	an	DET
ftr-299	3905	44	underpayment	underpayment	NOUN
ftr-299	3905	45	because	because	SCONJ
ftr-299	3905	46	congress	congress	PROPN
ftr-299	3905	47	expressly	expressly	ADV
ftr-299	3905	48	failed	fail	VERB
ftr-299	3905	49	to	to	PART
ftr-299	3905	50	incorporate	incorporate	VERB
ftr-299	3905	51	a	a	DET
ftr-299	3905	52	provision	provision	NOUN
ftr-299	3905	53	like	like	ADP
ftr-299	3905	54	§	§	PROPN
ftr-299	3905	55	6211(b	6211(b	NOUN
ftr-299	3905	56	)	)	PUNCT
ftr-299	3905	57	in	in	ADP
ftr-299	3905	58	the	the	DET
ftr-299	3905	59	definition	definition	NOUN
ftr-299	3905	60	of	of	ADP
ftr-299	3905	61	an	an	DET
ftr-299	3905	62	underpayment	underpayment	NOUN
ftr-299	3905	63	.	.	PUNCT
ftr-299	3906	1	(	(	PUNCT
ftr-299	3906	2	this	this	DET
ftr-299	3906	3	position	position	NOUN
ftr-299	3906	4	also	also	ADV
ftr-299	3906	5	was	be	AUX
ftr-299	3906	6	advanced	advanced	ADJ
ftr-299	3906	7	in	in	ADP
ftr-299	3906	8	an	an	DET
ftr-299	3906	9	amicus	amicus	NOUN
ftr-299	3906	10	brief	brief	NOUN
ftr-299	3906	11	by	by	ADP
ftr-299	3906	12	the	the	DET
ftr-299	3906	13	cardozo	cardozo	PROPN
ftr-299	3906	14	tax	tax	NOUN
ftr-299	3906	15	clinic	clinic	PROPN
ftr-299	3906	16	.	.	PUNCT
ftr-299	3906	17	)	)	PUNCT
ftr-299	3907	1	in	in	ADP
ftr-299	3907	2	a	a	DET
ftr-299	3907	3	reviewed	review	VERB
ftr-299	3907	4	opinion	opinion	NOUN
ftr-299	3907	5	(	(	PUNCT
ftr-299	3907	6	10	10	NUM
ftr-299	3907	7	-	-	SYM
ftr-299	3907	8	5	5	NUM
ftr-299	3907	9	)	)	PUNCT
ftr-299	3907	10	by	by	ADP
ftr-299	3907	11	judge	judge	NOUN
ftr-299	3907	12	buch	buch	PROPN
ftr-299	3907	13	,	,	PUNCT
ftr-299	3907	14	the	the	DET
ftr-299	3907	15	tax	tax	NOUN
ftr-299	3907	16	court	court	NOUN
ftr-299	3907	17	accepted	accept	VERB
ftr-299	3907	18	the	the	DET
ftr-299	3907	19	taxpayer	taxpayer	NOUN
ftr-299	3907	20	’s	’s	PART
ftr-299	3907	21	alternative	alternative	ADJ
ftr-299	3907	22	argument	argument	NOUN
ftr-299	3907	23	.	.	PUNCT
ftr-299	3908	1	after	after	ADP
ftr-299	3908	2	first	first	ADV
ftr-299	3908	3	deciding	decide	VERB
ftr-299	3908	4	that	that	SCONJ
ftr-299	3908	5	credits	credit	NOUN
ftr-299	3908	6	can	can	AUX
ftr-299	3908	7	reduce	reduce	VERB
ftr-299	3908	8	the	the	DET
ftr-299	3908	9	amount	amount	NOUN
ftr-299	3908	10	shown	show	VERB
ftr-299	3908	11	as	as	ADP
ftr-299	3908	12	tax	tax	NOUN
ftr-299	3908	13	on	on	ADP
ftr-299	3908	14	the	the	DET
ftr-299	3908	15	return	return	NOUN
ftr-299	3908	16	,	,	PUNCT
ftr-299	3908	17	it	it	PRON
ftr-299	3908	18	then	then	ADV
ftr-299	3908	19	went	go	VERB
ftr-299	3908	20	on	on	ADP
ftr-299	3908	21	to	to	PART
ftr-299	3908	22	hold	hold	VERB
ftr-299	3908	23	that	that	PRON
ftr-299	3908	24	for	for	ADP
ftr-299	3908	25	purposes	purpose	NOUN
ftr-299	3908	26	of	of	ADP
ftr-299	3908	27	§	§	PROPN
ftr-299	3908	28	6664	6664	NUM
ftr-299	3908	29	,	,	PUNCT
ftr-299	3908	30	unlike	unlike	ADP
ftr-299	3908	31	under	under	ADP
ftr-299	3908	32	§	§	PROPN
ftr-299	3908	33	6211(b	6211(b	NUM
ftr-299	3908	34	)	)	PUNCT
ftr-299	3908	35	,	,	PUNCT
ftr-299	3908	36	any	any	DET
ftr-299	3908	37	excess	excess	NOUN
ftr-299	3908	38	of	of	ADP
ftr-299	3908	39	the	the	DET
ftr-299	3908	40	refundable	refundable	ADJ
ftr-299	3908	41	credits	credit	NOUN
ftr-299	3908	42	claimed	claim	VERB
ftr-299	3908	43	as	as	ADP
ftr-299	3908	44	compared	compare	VERB
ftr-299	3908	45	to	to	ADP
ftr-299	3908	46	the	the	DET
ftr-299	3908	47	amount	amount	NOUN
ftr-299	3908	48	to	to	PART
ftr-299	3908	49	which	which	PRON
ftr-299	3908	50	the	the	DET
ftr-299	3908	51	taxpayer	taxpayer	NOUN
ftr-299	3908	52	was	be	AUX
ftr-299	3908	53	entitled	entitle	VERB
ftr-299	3908	54	is	be	AUX
ftr-299	3908	55	not	not	PART
ftr-299	3908	56	treated	treat	VERB
ftr-299	3908	57	as	as	ADP
ftr-299	3908	58	a	a	DET
ftr-299	3908	59	negative	negative	ADJ
ftr-299	3908	60	tax	tax	NOUN
ftr-299	3908	61	.	.	PUNCT
ftr-299	3909	1	accordingly	accordingly	ADV
ftr-299	3909	2	,	,	PUNCT
ftr-299	3909	3	the	the	DET
ftr-299	3909	4	underpayment	underpayment	NOUN
ftr-299	3909	5	was	be	AUX
ftr-299	3909	6	limited	limit	VERB
ftr-299	3909	7	to	to	ADP
ftr-299	3909	8	the	the	DET
ftr-299	3909	9	amount	amount	NOUN
ftr-299	3909	10	of	of	ADP
ftr-299	3909	11	the	the	DET
ftr-299	3909	12	taxpayers	taxpayer	NOUN
ftr-299	3909	13	’	’	PART
ftr-299	3909	14	self	self	NOUN
ftr-299	3909	15	-	-	PUNCT
ftr-299	3909	16	employment	employment	NOUN
ftr-299	3909	17	tax	tax	NOUN
ftr-299	3909	18	that	that	PRON
ftr-299	3909	19	was	be	AUX
ftr-299	3909	20	offset	offset	VERB
ftr-299	3909	21	by	by	ADP
ftr-299	3909	22	the	the	DET
ftr-299	3909	23	refundable	refundable	ADJ
ftr-299	3909	24	credits	credit	NOUN
ftr-299	3909	25	.	.	PUNCT
ftr-299	3910	1	in	in	ADP
ftr-299	3910	2	so	so	ADV
ftr-299	3910	3	doing	do	VERB
ftr-299	3910	4	,	,	PUNCT
ftr-299	3910	5	the	the	DET
ftr-299	3910	6	court	court	NOUN
ftr-299	3910	7	refused	refuse	VERB
ftr-299	3910	8	to	to	PART
ftr-299	3910	9	defer	defer	VERB
ftr-299	3910	10	to	to	ADP
ftr-299	3910	11	the	the	DET
ftr-299	3910	12	irs	irs	PROPN
ftr-299	3910	13	’s	’s	PART
ftr-299	3910	14	interpretation	interpretation	NOUN
ftr-299	3910	15	of	of	ADP
ftr-299	3910	16	its	its	PRON
ftr-299	3910	17	regulations	regulation	NOUN
ftr-299	3910	18	,	,	PUNCT
ftr-299	3910	19	although	although	SCONJ
ftr-299	3910	20	it	it	PRON
ftr-299	3910	21	noted	note	VERB
ftr-299	3910	22	that	that	SCONJ
ftr-299	3910	23	“	"	PUNCT
ftr-299	3910	24	our	our	PRON
ftr-299	3910	25	conclusion	conclusion	NOUN
ftr-299	3910	26	breaks	break	VERB
ftr-299	3910	27	2014	2014	NUM
ftr-299	3910	28	]	]	PUNCT
ftr-299	3910	29	recent	recent	ADJ
ftr-299	3910	30	developments	development	NOUN
ftr-299	3910	31	in	in	ADP
ftr-299	3910	32	federal	federal	ADJ
ftr-299	3910	33	income	income	NOUN
ftr-299	3910	34	taxation	taxation	NOUN
ftr-299	3910	35	413	413	NUM
ftr-299	3910	36	the	the	DET
ftr-299	3910	37	historical	historical	ADJ
ftr-299	3910	38	link	link	NOUN
ftr-299	3910	39	between	between	ADP
ftr-299	3910	40	the	the	DET
ftr-299	3910	41	definitions	definition	NOUN
ftr-299	3910	42	of	of	ADP
ftr-299	3910	43	a	a	DET
ftr-299	3910	44	deficiency	deficiency	NOUN
ftr-299	3910	45	and	and	CCONJ
ftr-299	3910	46	an	an	DET
ftr-299	3910	47	underpayment	underpayment	NOUN
ftr-299	3910	48	.	.	PUNCT
ftr-299	3910	49	”	"	PUNCT
ftr-299	3911	1	judge	judge	NOUN
ftr-299	3911	2	buch	buch	PROPN
ftr-299	3911	3	wrote	write	VERB
ftr-299	3911	4	that	that	SCONJ
ftr-299	3911	5	the	the	DET
ftr-299	3911	6	court	court	NOUN
ftr-299	3911	7	’s	’s	PART
ftr-299	3911	8	decision	decision	NOUN
ftr-299	3911	9	was	be	AUX
ftr-299	3911	10	further	far	ADV
ftr-299	3911	11	supported	support	VERB
ftr-299	3911	12	by	by	ADP
ftr-299	3911	13	the	the	DET
ftr-299	3911	14	“	"	PUNCT
ftr-299	3911	15	rule	rule	NOUN
ftr-299	3911	16	of	of	ADP
ftr-299	3911	17	lenity	lenity	NOUN
ftr-299	3911	18	,	,	PUNCT
ftr-299	3911	19	”	"	PUNCT
ftr-299	3911	20	under	under	ADP
ftr-299	3911	21	which	which	PRON
ftr-299	3911	22	“	"	PUNCT
ftr-299	3911	23	statutes	statute	NOUN
ftr-299	3911	24	that	that	PRON
ftr-299	3911	25	impose	impose	VERB
ftr-299	3911	26	a	a	DET
ftr-299	3911	27	penalty	penalty	NOUN
ftr-299	3911	28	are	be	AUX
ftr-299	3911	29	to	to	PART
ftr-299	3911	30	be	be	AUX
ftr-299	3911	31	construed	construe	VERB
ftr-299	3911	32	in	in	ADP
ftr-299	3911	33	favor	favor	NOUN
ftr-299	3911	34	of	of	ADP
ftr-299	3911	35	the	the	DET
ftr-299	3911	36	more	more	ADV
ftr-299	3911	37	lenient	lenient	ADJ
ftr-299	3911	38	punishment	punishment	NOUN
ftr-299	3911	39	.	.	PUNCT
ftr-299	3911	40	”	"	PUNCT
ftr-299	3912	1			PRON
ftr-299	3912	2	judge	judge	PROPN
ftr-299	3912	3	gustafson	gustafson	PROPN
ftr-299	3912	4	(	(	PUNCT
ftr-299	3912	5	joined	join	VERB
ftr-299	3912	6	by	by	ADP
ftr-299	3912	7	judges	judge	NOUN
ftr-299	3912	8	halpern	halpern	ADJ
ftr-299	3912	9	and	and	CCONJ
ftr-299	3912	10	goeke	goeke	ADJ
ftr-299	3912	11	)	)	PUNCT
ftr-299	3912	12	dissented	dissent	VERB
ftr-299	3912	13	,	,	PUNCT
ftr-299	3912	14	concluding	conclude	VERB
ftr-299	3912	15	that	that	SCONJ
ftr-299	3912	16	no	no	DET
ftr-299	3912	17	penalty	penalty	NOUN
ftr-299	3912	18	should	should	AUX
ftr-299	3912	19	have	have	AUX
ftr-299	3912	20	been	be	AUX
ftr-299	3912	21	imposed	impose	VERB
ftr-299	3912	22	because	because	SCONJ
ftr-299	3912	23	the	the	DET
ftr-299	3912	24	“	"	PUNCT
ftr-299	3912	25	tax	tax	NOUN
ftr-299	3912	26	”	"	PUNCT
ftr-299	3912	27	shown	show	VERB
ftr-299	3912	28	on	on	ADP
ftr-299	3912	29	the	the	DET
ftr-299	3912	30	return	return	NOUN
ftr-299	3912	31	should	should	AUX
ftr-299	3912	32	not	not	PART
ftr-299	3912	33	be	be	AUX
ftr-299	3912	34	reduced	reduce	VERB
ftr-299	3912	35	by	by	ADP
ftr-299	3912	36	the	the	DET
ftr-299	3912	37	credits	credit	NOUN
ftr-299	3912	38	.	.	PUNCT
ftr-299	3913	1	the	the	DET
ftr-299	3913	2	dissent	dissent	NOUN
ftr-299	3913	3	concluded	conclude	VERB
ftr-299	3913	4	that	that	SCONJ
ftr-299	3913	5	no	no	DET
ftr-299	3913	6	“	"	PUNCT
ftr-299	3913	7	underpayment	underpayment	ADJ
ftr-299	3913	8	”	"	PUNCT
ftr-299	3913	9	results	result	NOUN
ftr-299	3913	10	from	from	ADP
ftr-299	3913	11	offsetting	offset	VERB
ftr-299	3913	12	the	the	DET
ftr-299	3913	13	tax	tax	NOUN
ftr-299	3913	14	due	due	ADJ
ftr-299	3913	15	as	as	SCONJ
ftr-299	3913	16	shown	show	VERB
ftr-299	3913	17	on	on	ADP
ftr-299	3913	18	the	the	DET
ftr-299	3913	19	return	return	NOUN
ftr-299	3913	20	with	with	ADP
ftr-299	3913	21	refundable	refundable	ADJ
ftr-299	3913	22	credits	credit	NOUN
ftr-299	3913	23	.	.	PUNCT
ftr-299	3914	1	under	under	ADP
ftr-299	3914	2	this	this	DET
ftr-299	3914	3	view	view	NOUN
ftr-299	3914	4	,	,	PUNCT
ftr-299	3914	5	there	there	PRON
ftr-299	3914	6	is	be	VERB
ftr-299	3914	7	no	no	DET
ftr-299	3914	8	§	§	PROPN
ftr-299	3914	9	6662	6662	NUM
ftr-299	3914	10	penalty	penalty	NOUN
ftr-299	3914	11	for	for	ADP
ftr-299	3914	12	claiming	claim	VERB
ftr-299	3914	13	credits	credit	NOUN
ftr-299	3914	14	to	to	PART
ftr-299	3914	15	which	which	PRON
ftr-299	3914	16	the	the	DET
ftr-299	3914	17	taxpayer	taxpayer	NOUN
ftr-299	3914	18	is	be	AUX
ftr-299	3914	19	not	not	PART
ftr-299	3914	20	entitled	entitle	VERB
ftr-299	3914	21	.	.	PUNCT
ftr-299	3915	1			PROPN
ftr-299	3915	2	judge	judge	PROPN
ftr-299	3915	3	morrison	morrison	PROPN
ftr-299	3915	4	(	(	PUNCT
ftr-299	3915	5	joined	join	VERB
ftr-299	3915	6	by	by	ADP
ftr-299	3915	7	judge	judge	NOUN
ftr-299	3915	8	colvin	colvin	PROPN
ftr-299	3915	9	)	)	PUNCT
ftr-299	3915	10	would	would	AUX
ftr-299	3915	11	have	have	AUX
ftr-299	3915	12	found	find	VERB
ftr-299	3915	13	an	an	DET
ftr-299	3915	14	underpayment	underpayment	NOUN
ftr-299	3915	15	in	in	ADP
ftr-299	3915	16	the	the	DET
ftr-299	3915	17	full	full	ADJ
ftr-299	3915	18	amount	amount	NOUN
ftr-299	3915	19	of	of	ADP
ftr-299	3915	20	the	the	DET
ftr-299	3915	21	refundable	refundable	ADJ
ftr-299	3915	22	credits	credit	NOUN
ftr-299	3915	23	.	.	PUNCT
ftr-299	3916	1	this	this	DET
ftr-299	3916	2	dissent	dissent	NOUN
ftr-299	3916	3	concluded	conclude	VERB
ftr-299	3916	4	that	that	SCONJ
ftr-299	3916	5	the	the	DET
ftr-299	3916	6	majority	majority	NOUN
ftr-299	3916	7	’s	’s	PART
ftr-299	3916	8	interpretation	interpretation	NOUN
ftr-299	3916	9	of	of	ADP
ftr-299	3916	10	ambiguous	ambiguous	ADJ
ftr-299	3916	11	statutes	statute	NOUN
ftr-299	3916	12	left	leave	VERB
ftr-299	3916	13	an	an	DET
ftr-299	3916	14	unwarranted	unwarranted	ADJ
ftr-299	3916	15	gap	gap	NOUN
ftr-299	3916	16	in	in	ADP
ftr-299	3916	17	the	the	DET
ftr-299	3916	18	penalty	penalty	NOUN
ftr-299	3916	19	system	system	NOUN
ftr-299	3916	20	that	that	PRON
ftr-299	3916	21	did	do	AUX
ftr-299	3916	22	not	not	PART
ftr-299	3916	23	reflect	reflect	VERB
ftr-299	3916	24	congressional	congressional	ADJ
ftr-299	3916	25	intent	intent	NOUN
ftr-299	3916	26	.	.	PUNCT
ftr-299	3917	1	the	the	DET
ftr-299	3917	2	purpose	purpose	NOUN
ftr-299	3917	3	of	of	ADP
ftr-299	3917	4	the	the	DET
ftr-299	3917	5	section	section	NOUN
ftr-299	3917	6	6662	6662	NUM
ftr-299	3917	7	penalty	penalty	NOUN
ftr-299	3917	8	is	be	AUX
ftr-299	3917	9	to	to	PART
ftr-299	3917	10	deter	deter	VERB
ftr-299	3917	11	taxpayers	taxpayer	NOUN
ftr-299	3917	12	from	from	ADP
ftr-299	3917	13	taking	take	VERB
ftr-299	3917	14	questionable	questionable	ADJ
ftr-299	3917	15	tax	tax	NOUN
ftr-299	3917	16	return	return	NOUN
ftr-299	3917	17	positions	position	NOUN
ftr-299	3917	18	that	that	SCONJ
ftr-299	3917	19	they	they	PRON
ftr-299	3917	20	hope	hope	VERB
ftr-299	3917	21	that	that	SCONJ
ftr-299	3917	22	the	the	DET
ftr-299	3917	23	irs	irs	PROPN
ftr-299	3917	24	will	will	AUX
ftr-299	3917	25	not	not	PART
ftr-299	3917	26	discover	discover	VERB
ftr-299	3917	27	.	.	PUNCT
ftr-299	3917	28	.	.	PUNCT
ftr-299	3917	29	.	.	PUNCT
ftr-299	3918	1	.	.	PUNCT
ftr-299	3919	1	in	in	ADP
ftr-299	3919	2	the	the	DET
ftr-299	3919	3	case	case	NOUN
ftr-299	3919	4	of	of	ADP
ftr-299	3919	5	refundable	refundable	ADJ
ftr-299	3919	6	credits	credit	NOUN
ftr-299	3919	7	,	,	PUNCT
ftr-299	3919	8	the	the	DET
ftr-299	3919	9	claimants	claimant	NOUN
ftr-299	3919	10	hope	hope	VERB
ftr-299	3919	11	that	that	SCONJ
ftr-299	3919	12	the	the	DET
ftr-299	3919	13	irs	irs	PROPN
ftr-299	3919	14	will	will	AUX
ftr-299	3919	15	write	write	VERB
ftr-299	3919	16	them	they	PRON
ftr-299	3919	17	a	a	DET
ftr-299	3919	18	refund	refund	NOUN
ftr-299	3919	19	check	check	NOUN
ftr-299	3919	20	(	(	PUNCT
ftr-299	3919	21	as	as	SCONJ
ftr-299	3919	22	the	the	DET
ftr-299	3919	23	irs	irs	PROPN
ftr-299	3919	24	did	do	VERB
ftr-299	3919	25	for	for	ADP
ftr-299	3919	26	rand	rand	NOUN
ftr-299	3919	27	and	and	CCONJ
ftr-299	3919	28	klugman	klugman	NOUN
ftr-299	3919	29	)	)	PUNCT
ftr-299	3919	30	.	.	PUNCT
ftr-299	3920	1	false	false	ADJ
ftr-299	3920	2	claims	claim	NOUN
ftr-299	3920	3	of	of	ADP
ftr-299	3920	4	credits	credit	NOUN
ftr-299	3920	5	on	on	ADP
ftr-299	3920	6	returns	return	NOUN
ftr-299	3920	7	are	be	AUX
ftr-299	3920	8	as	as	ADV
ftr-299	3920	9	difficult	difficult	ADJ
ftr-299	3920	10	for	for	SCONJ
ftr-299	3920	11	the	the	DET
ftr-299	3920	12	irs	irs	PROPN
ftr-299	3920	13	to	to	PART
ftr-299	3920	14	detect	detect	VERB
ftr-299	3920	15	as	as	SCONJ
ftr-299	3920	16	falsely	falsely	ADV
ftr-299	3920	17	reported	report	VERB
ftr-299	3920	18	items	item	NOUN
ftr-299	3920	19	of	of	ADP
ftr-299	3920	20	gross	gross	ADJ
ftr-299	3920	21	income	income	NOUN
ftr-299	3920	22	or	or	CCONJ
ftr-299	3920	23	deductions	deduction	NOUN
ftr-299	3920	24	.	.	PUNCT
ftr-299	3921	1	treating	treat	VERB
ftr-299	3921	2	a	a	DET
ftr-299	3921	3	false	false	ADJ
ftr-299	3921	4	claim	claim	NOUN
ftr-299	3921	5	of	of	ADP
ftr-299	3921	6	credits	credit	NOUN
ftr-299	3921	7	as	as	ADP
ftr-299	3921	8	part	part	NOUN
ftr-299	3921	9	of	of	ADP
ftr-299	3921	10	the	the	DET
ftr-299	3921	11	“	"	PUNCT
ftr-299	3921	12	tax	tax	NOUN
ftr-299	3921	13	shown	show	VERB
ftr-299	3921	14	”	"	PUNCT
ftr-299	3921	15	on	on	ADP
ftr-299	3921	16	the	the	DET
ftr-299	3921	17	return	return	NOUN
ftr-299	3921	18	,	,	PUNCT
ftr-299	3921	19	and	and	CCONJ
ftr-299	3921	20	treating	treat	VERB
ftr-299	3921	21	a	a	DET
ftr-299	3921	22	false	false	ADJ
ftr-299	3921	23	claim	claim	NOUN
ftr-299	3921	24	to	to	ADP
ftr-299	3921	25	refundable	refundable	ADJ
ftr-299	3921	26	credits	credit	NOUN
ftr-299	3921	27	as	as	ADP
ftr-299	3921	28	potentially	potentially	ADV
ftr-299	3921	29	a	a	DET
ftr-299	3921	30	report	report	NOUN
ftr-299	3921	31	of	of	ADP
ftr-299	3921	32	negative	negative	ADJ
ftr-299	3921	33	tax	tax	NOUN
ftr-299	3921	34	,	,	PUNCT
ftr-299	3921	35	are	be	AUX
ftr-299	3921	36	consistent	consistent	ADJ
ftr-299	3921	37	with	with	ADP
ftr-299	3921	38	the	the	DET
ftr-299	3921	39	purpose	purpose	NOUN
ftr-299	3921	40	of	of	ADP
ftr-299	3921	41	section	section	NOUN
ftr-299	3921	42	6662	6662	NUM
ftr-299	3921	43	.	.	PUNCT
ftr-299	3922	1	b.	b.	PROPN
ftr-299	3922	2	discovery	discovery	PROPN
ftr-299	3922	3	:	:	PUNCT
ftr-299	3922	4	summonses	summons	NOUN
ftr-299	3922	5	and	and	CCONJ
ftr-299	3922	6	foia	foia	PROPN
ftr-299	3922	7	1	1	NUM
ftr-299	3922	8	.	.	PUNCT
ftr-299	3922	9	taws	taw	NOUN
ftr-299	3922	10	for	for	ADP
ftr-299	3922	11	utps	utps	NOUN
ftr-299	3922	12	—	—	PUNCT
ftr-299	3922	13	some	some	PRON
ftr-299	3922	14	protected	protect	VERB
ftr-299	3922	15	,	,	PUNCT
ftr-299	3922	16	some	some	PRON
ftr-299	3922	17	not	not	PART
ftr-299	3922	18	.	.	PUNCT
ftr-299	3923	1	wells	wells	PROPN
ftr-299	3923	2	fargo	fargo	PROPN
ftr-299	3923	3	&	&	CCONJ
ftr-299	3923	4	co.	co.	PROPN
ftr-299	3924	1	v.	v.	PROPN
ftr-299	3924	2	united	united	PROPN
ftr-299	3924	3	states	states	PROPN
ftr-299	3924	4	,	,	PUNCT
ftr-299	3924	5	112	112	NUM
ftr-299	3924	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	3924	7	2013	2013	NUM
ftr-299	3924	8	-	-	SYM
ftr-299	3924	9	5380	5380	NUM
ftr-299	3924	10	(	(	PUNCT
ftr-299	3924	11	d.	d.	PROPN
ftr-299	3924	12	minn	minn	PROPN
ftr-299	3924	13	.	.	PUNCT
ftr-299	3925	1	6/4/13	6/4/13	NUM
ftr-299	3925	2	)	)	PUNCT
ftr-299	3925	3	.	.	PUNCT
ftr-299	3926	1	the	the	DET
ftr-299	3926	2	irs	irs	PROPN
ftr-299	3926	3	issued	issue	VERB
ftr-299	3926	4	summonses	summons	NOUN
ftr-299	3926	5	to	to	PART
ftr-299	3926	6	obtain	obtain	VERB
ftr-299	3926	7	information	information	NOUN
ftr-299	3926	8	from	from	ADP
ftr-299	3926	9	wells	wells	PROPN
ftr-299	3926	10	fargo	fargo	PROPN
ftr-299	3926	11	and	and	CCONJ
ftr-299	3926	12	kpmg	kpmg	PROPN
ftr-299	3926	13	related	relate	VERB
ftr-299	3926	14	to	to	ADP
ftr-299	3926	15	wells	wells	PROPN
ftr-299	3926	16	fargo	fargo	PROPN
ftr-299	3926	17	’s	’s	PART
ftr-299	3926	18	financial	financial	ADJ
ftr-299	3926	19	reporting	reporting	NOUN
ftr-299	3926	20	and	and	CCONJ
ftr-299	3926	21	its	its	PRON
ftr-299	3926	22	undisclosed	undisclosed	ADJ
ftr-299	3926	23	tax	tax	NOUN
ftr-299	3926	24	positions	position	NOUN
ftr-299	3926	25	.	.	PUNCT
ftr-299	3927	1	wells	wells	PROPN
ftr-299	3927	2	fargo	fargo	PROPN
ftr-299	3927	3	turned	turn	VERB
ftr-299	3927	4	over	over	ADP
ftr-299	3927	5	some	some	DET
ftr-299	3927	6	information	information	NOUN
ftr-299	3927	7	,	,	PUNCT
ftr-299	3927	8	but	but	CCONJ
ftr-299	3927	9	filed	file	VERB
ftr-299	3927	10	a	a	DET
ftr-299	3927	11	petition	petition	NOUN
ftr-299	3927	12	to	to	PART
ftr-299	3927	13	quash	quash	VERB
ftr-299	3927	14	the	the	DET
ftr-299	3927	15	summons	summon	NOUN
ftr-299	3927	16	issued	issue	VERB
ftr-299	3927	17	to	to	ADP
ftr-299	3927	18	kpmg	kpmg	PROPN
ftr-299	3927	19	on	on	ADP
ftr-299	3927	20	a	a	DET
ftr-299	3927	21	variety	variety	NOUN
ftr-299	3927	22	of	of	ADP
ftr-299	3927	23	grounds	ground	NOUN
ftr-299	3927	24	,	,	PUNCT
ftr-299	3927	25	including	include	VERB
ftr-299	3927	26	that	that	DET
ftr-299	3927	27	information	information	NOUN
ftr-299	3927	28	was	be	AUX
ftr-299	3927	29	protected	protect	VERB
ftr-299	3927	30	by	by	ADP
ftr-299	3927	31	the	the	DET
ftr-299	3927	32	work	work	NOUN
ftr-299	3927	33	product	product	NOUN
ftr-299	3927	34	doctrine	doctrine	NOUN
ftr-299	3927	35	and	and	CCONJ
ftr-299	3927	36	was	be	AUX
ftr-299	3927	37	subject	subject	ADJ
ftr-299	3927	38	to	to	ADP
ftr-299	3927	39	attorney	attorney	NOUN
ftr-299	3927	40	-	-	PUNCT
ftr-299	3927	41	client	client	NOUN
ftr-299	3927	42	privilege	privilege	NOUN
ftr-299	3927	43	.	.	PUNCT
ftr-299	3928	1	the	the	DET
ftr-299	3928	2	court	court	NOUN
ftr-299	3928	3	(	(	PUNCT
ftr-299	3928	4	judge	judge	PROPN
ftr-299	3928	5	tunheim	tunheim	PROPN
ftr-299	3928	6	)	)	PUNCT
ftr-299	3928	7	held	hold	VERB
ftr-299	3928	8	that	that	SCONJ
ftr-299	3928	9	the	the	DET
ftr-299	3928	10	irs	irs	PROPN
ftr-299	3928	11	had	have	AUX
ftr-299	3928	12	established	establish	VERB
ftr-299	3928	13	a	a	DET
ftr-299	3928	14	legitimate	legitimate	ADJ
ftr-299	3928	15	purpose	purpose	NOUN
ftr-299	3928	16	in	in	ADP
ftr-299	3928	17	seeking	seek	VERB
ftr-299	3928	18	wells	wells	PROPN
ftr-299	3928	19	fargo	fargo	PROPN
ftr-299	3928	20	’s	’s	PART
ftr-299	3928	21	tax	tax	NOUN
ftr-299	3928	22	accrual	accrual	ADJ
ftr-299	3928	23	workpapers	workpaper	NOUN
ftr-299	3928	24	.	.	PUNCT
ftr-299	3929	1	wells	wells	PROPN
ftr-299	3929	2	fargo	fargo	PROPN
ftr-299	3929	3	’s	’s	PART
ftr-299	3929	4	tax	tax	NOUN
ftr-299	3929	5	returns	return	NOUN
ftr-299	3929	6	and	and	CCONJ
ftr-299	3929	7	utps	utps	NOUN
ftr-299	3929	8	were	be	AUX
ftr-299	3929	9	complex	complex	ADJ
ftr-299	3929	10	and	and	CCONJ
ftr-299	3929	11	“	"	PUNCT
ftr-299	3929	12	wells	wells	PROPN
ftr-299	3929	13	fargo	fargo	PROPN
ftr-299	3929	14	ha[d	ha[d	PROPN
ftr-299	3929	15	]	]	PUNCT
ftr-299	3929	16	claimed	claim	VERB
ftr-299	3929	17	tax	tax	NOUN
ftr-299	3929	18	benefits	benefit	NOUN
ftr-299	3929	19	from	from	ADP
ftr-299	3929	20	listed	list	VERB
ftr-299	3929	21	transactions	transaction	NOUN
ftr-299	3929	22	and	and	CCONJ
ftr-299	3929	23	engaged	engage	VERB
ftr-299	3929	24	in	in	ADP
ftr-299	3929	25	other	other	ADJ
ftr-299	3929	26	questionable	questionable	ADJ
ftr-299	3929	27	tax	tax	NOUN
ftr-299	3929	28	practices	practice	NOUN
ftr-299	3929	29	in	in	ADP
ftr-299	3929	30	the	the	DET
ftr-299	3929	31	past	past	NOUN
ftr-299	3929	32	.	.	PUNCT
ftr-299	3929	33	”	"	PUNCT
ftr-299	3930	1	wells	wells	PROPN
ftr-299	3930	2	fargo	fargo	PROPN
ftr-299	3930	3	failed	fail	VERB
ftr-299	3930	4	to	to	PART
ftr-299	3930	5	establish	establish	VERB
ftr-299	3930	6	that	that	SCONJ
ftr-299	3930	7	the	the	DET
ftr-299	3930	8	schedule	schedule	NOUN
ftr-299	3930	9	m-3	m-3	NOUN
ftr-299	3930	10	and	and	CCONJ
ftr-299	3930	11	form	form	NOUN
ftr-299	3930	12	8886	8886	NUM
ftr-299	3930	13	would	would	AUX
ftr-299	3930	14	allow	allow	VERB
ftr-299	3930	15	the	the	DET
ftr-299	3930	16	irs	irs	PROPN
ftr-299	3930	17	to	to	PART
ftr-299	3930	18	identify	identify	VERB
ftr-299	3930	19	all	all	DET
ftr-299	3930	20	transactions	transaction	NOUN
ftr-299	3930	21	related	relate	VERB
ftr-299	3930	22	to	to	ADP
ftr-299	3930	23	the	the	DET
ftr-299	3930	24	utps	utps	NOUN
ftr-299	3930	25	,	,	PUNCT
ftr-299	3930	26	and	and	CCONJ
ftr-299	3930	27	the	the	DET
ftr-299	3930	28	irs	irs	PROPN
ftr-299	3930	29	did	do	AUX
ftr-299	3930	30	not	not	PART
ftr-299	3930	31	have	have	VERB
ftr-299	3930	32	to	to	PART
ftr-299	3930	33	prove	prove	VERB
ftr-299	3930	34	that	that	SCONJ
ftr-299	3930	35	the	the	DET
ftr-299	3930	36	414	414	NUM
ftr-299	3930	37	florida	florida	PROPN
ftr-299	3930	38	tax	tax	NOUN
ftr-299	3930	39	review	review	NOUN
ftr-299	3931	1	[	[	X
ftr-299	3931	2	vol	vol	NOUN
ftr-299	3931	3	.	.	PUNCT
ftr-299	3932	1	15:5	15:5	NUM
ftr-299	3932	2	tax	tax	NOUN
ftr-299	3932	3	accrual	accrual	ADJ
ftr-299	3932	4	workpapers	workpaper	NOUN
ftr-299	3932	5	were	be	AUX
ftr-299	3932	6	“	"	PUNCT
ftr-299	3932	7	critical	critical	ADJ
ftr-299	3932	8	”	"	PUNCT
ftr-299	3932	9	to	to	ADP
ftr-299	3932	10	its	its	PRON
ftr-299	3932	11	ability	ability	NOUN
ftr-299	3932	12	to	to	PART
ftr-299	3932	13	discover	discover	VERB
ftr-299	3932	14	wells	wells	PROPN
ftr-299	3932	15	fargo	fargo	PROPN
ftr-299	3932	16	’s	’s	PART
ftr-299	3932	17	tax	tax	NOUN
ftr-299	3932	18	positions	position	NOUN
ftr-299	3932	19	.	.	PUNCT
ftr-299	3933	1	turning	turn	VERB
ftr-299	3933	2	to	to	ADP
ftr-299	3933	3	the	the	DET
ftr-299	3933	4	work	work	NOUN
ftr-299	3933	5	product	product	NOUN
ftr-299	3933	6	issues	issue	NOUN
ftr-299	3933	7	,	,	PUNCT
ftr-299	3933	8	the	the	DET
ftr-299	3933	9	court	court	NOUN
ftr-299	3933	10	first	first	ADV
ftr-299	3933	11	held	hold	VERB
ftr-299	3933	12	that	that	SCONJ
ftr-299	3933	13	wells	wells	PROPN
ftr-299	3933	14	fargo	fargo	PROPN
ftr-299	3933	15	’s	’s	PART
ftr-299	3933	16	identification	identification	NOUN
ftr-299	3933	17	of	of	ADP
ftr-299	3933	18	utps	utps	NOUN
ftr-299	3933	19	around	around	ADP
ftr-299	3933	20	the	the	DET
ftr-299	3933	21	time	time	NOUN
ftr-299	3933	22	it	it	PRON
ftr-299	3933	23	entered	enter	VERB
ftr-299	3933	24	into	into	ADP
ftr-299	3933	25	business	business	NOUN
ftr-299	3933	26	transactions	transaction	NOUN
ftr-299	3933	27	was	be	AUX
ftr-299	3933	28	not	not	PART
ftr-299	3933	29	a	a	DET
ftr-299	3933	30	task	task	NOUN
ftr-299	3933	31	prepared	prepare	VERB
ftr-299	3933	32	in	in	ADP
ftr-299	3933	33	anticipation	anticipation	NOUN
ftr-299	3933	34	of	of	ADP
ftr-299	3933	35	litigation	litigation	NOUN
ftr-299	3933	36	but	but	CCONJ
ftr-299	3933	37	rather	rather	ADV
ftr-299	3933	38	an	an	DET
ftr-299	3933	39	event	event	NOUN
ftr-299	3933	40	that	that	PRON
ftr-299	3933	41	occurred	occur	VERB
ftr-299	3933	42	in	in	ADP
ftr-299	3933	43	the	the	DET
ftr-299	3933	44	ordinary	ordinary	ADJ
ftr-299	3933	45	course	course	NOUN
ftr-299	3933	46	of	of	ADP
ftr-299	3933	47	business	business	NOUN
ftr-299	3933	48	.	.	PUNCT
ftr-299	3934	1	thus	thus	ADV
ftr-299	3934	2	,	,	PUNCT
ftr-299	3934	3	the	the	DET
ftr-299	3934	4	identity	identity	NOUN
ftr-299	3934	5	of	of	ADP
ftr-299	3934	6	the	the	DET
ftr-299	3934	7	utps	utps	NOUN
ftr-299	3934	8	,	,	PUNCT
ftr-299	3934	9	and	and	CCONJ
ftr-299	3934	10	the	the	DET
ftr-299	3934	11	process	process	NOUN
ftr-299	3934	12	for	for	ADP
ftr-299	3934	13	identifying	identify	VERB
ftr-299	3934	14	them	they	PRON
ftr-299	3934	15	,	,	PUNCT
ftr-299	3934	16	was	be	AUX
ftr-299	3934	17	not	not	PART
ftr-299	3934	18	protected	protect	VERB
ftr-299	3934	19	.	.	PUNCT
ftr-299	3935	1	however	however	ADV
ftr-299	3935	2	,	,	PUNCT
ftr-299	3935	3	after	after	ADP
ftr-299	3935	4	reviewing	review	VERB
ftr-299	3935	5	the	the	DET
ftr-299	3935	6	taws	taw	NOUN
ftr-299	3935	7	relating	relate	VERB
ftr-299	3935	8	to	to	ADP
ftr-299	3935	9	the	the	DET
ftr-299	3935	10	utps	utps	NOUN
ftr-299	3935	11	,	,	PUNCT
ftr-299	3935	12	the	the	DET
ftr-299	3935	13	court	court	NOUN
ftr-299	3935	14	concluded	conclude	VERB
ftr-299	3935	15	that	that	SCONJ
ftr-299	3935	16	the	the	DET
ftr-299	3935	17	recognition	recognition	NOUN
ftr-299	3935	18	and	and	CCONJ
ftr-299	3935	19	measurement	measurement	NOUN
ftr-299	3935	20	analysis	analysis	NOUN
ftr-299	3935	21	reflected	reflect	VERB
ftr-299	3935	22	in	in	ADP
ftr-299	3935	23	its	its	PRON
ftr-299	3935	24	taws	taws	NOUN
ftr-299	3935	25	was	be	AUX
ftr-299	3935	26	prepared	prepare	VERB
ftr-299	3935	27	in	in	ADP
ftr-299	3935	28	anticipation	anticipation	NOUN
ftr-299	3935	29	of	of	ADP
ftr-299	3935	30	litigation	litigation	NOUN
ftr-299	3935	31	,	,	PUNCT
ftr-299	3935	32	and	and	CCONJ
ftr-299	3935	33	thus	thus	ADV
ftr-299	3935	34	was	be	AUX
ftr-299	3935	35	protected	protect	VERB
ftr-299	3935	36	.	.	PUNCT
ftr-299	3936	1	the	the	DET
ftr-299	3936	2	court	court	NOUN
ftr-299	3936	3	further	far	ADV
ftr-299	3936	4	held	hold	VERB
ftr-299	3936	5	that	that	SCONJ
ftr-299	3936	6	wells	wells	PROPN
ftr-299	3936	7	fargo	fargo	PROPN
ftr-299	3936	8	’s	’s	PART
ftr-299	3936	9	state	state	NOUN
ftr-299	3936	10	and	and	CCONJ
ftr-299	3936	11	local	local	ADJ
ftr-299	3936	12	taws	taw	NOUN
ftr-299	3936	13	were	be	AUX
ftr-299	3936	14	not	not	PART
ftr-299	3936	15	relevant	relevant	ADJ
ftr-299	3936	16	to	to	ADP
ftr-299	3936	17	its	its	PRON
ftr-299	3936	18	federal	federal	ADJ
ftr-299	3936	19	tax	tax	NOUN
ftr-299	3936	20	liability	liability	NOUN
ftr-299	3936	21	and	and	CCONJ
ftr-299	3936	22	thus	thus	ADV
ftr-299	3936	23	quashed	quash	VERB
ftr-299	3936	24	the	the	DET
ftr-299	3936	25	summonses	summons	NOUN
ftr-299	3936	26	with	with	ADP
ftr-299	3936	27	respect	respect	NOUN
ftr-299	3936	28	to	to	ADP
ftr-299	3936	29	those	those	DET
ftr-299	3936	30	documents	document	NOUN
ftr-299	3936	31	.	.	PUNCT
ftr-299	3937	1	2	2	X
ftr-299	3937	2	.	.	X
ftr-299	3937	3	the	the	DET
ftr-299	3937	4	irs	irs	PROPN
ftr-299	3937	5	is	be	AUX
ftr-299	3937	6	allowed	allow	VERB
ftr-299	3937	7	a	a	DET
ftr-299	3937	8	do	do	AUX
ftr-299	3937	9	-	-	PUNCT
ftr-299	3937	10	over	over	ADP
ftr-299	3937	11	in	in	ADP
ftr-299	3937	12	examining	examine	VERB
ftr-299	3937	13	the	the	DET
ftr-299	3937	14	taxpayer	taxpayer	NOUN
ftr-299	3937	15	’s	’s	PART
ftr-299	3937	16	documents	document	NOUN
ftr-299	3937	17	.	.	PUNCT
ftr-299	3938	1	action	action	NOUN
ftr-299	3938	2	recycling	recycling	PROPN
ftr-299	3938	3	,	,	PUNCT
ftr-299	3938	4	inc	inc	PROPN
ftr-299	3938	5	.	.	PROPN
ftr-299	3939	1	v.	v.	PROPN
ftr-299	3939	2	united	united	PROPN
ftr-299	3939	3	states	states	PROPN
ftr-299	3939	4	,	,	PUNCT
ftr-299	3939	5	721	721	NUM
ftr-299	3939	6	f.3d	f.3d	NUM
ftr-299	3939	7	1142	1142	NUM
ftr-299	3939	8	(	(	PUNCT
ftr-299	3939	9	9th	9th	ADJ
ftr-299	3939	10	cir	cir	NOUN
ftr-299	3939	11	.	.	PUNCT
ftr-299	3939	12	7/9/13	7/9/13	NUM
ftr-299	3939	13	)	)	PUNCT
ftr-299	3939	14	.	.	PUNCT
ftr-299	3940	1	in	in	ADP
ftr-299	3940	2	declining	decline	VERB
ftr-299	3940	3	to	to	PART
ftr-299	3940	4	quash	quash	VERB
ftr-299	3940	5	a	a	DET
ftr-299	3940	6	summons	summon	NOUN
ftr-299	3940	7	as	as	ADP
ftr-299	3940	8	unnecessarily	unnecessarily	ADV
ftr-299	3940	9	repetitive	repetitive	ADJ
ftr-299	3940	10	under	under	ADP
ftr-299	3940	11	§	§	PROPN
ftr-299	3940	12	7605(b	7605(b	PROPN
ftr-299	3940	13	)	)	PUNCT
ftr-299	3940	14	,	,	PUNCT
ftr-299	3940	15	the	the	DET
ftr-299	3940	16	ninth	ninth	ADJ
ftr-299	3940	17	circuit	circuit	NOUN
ftr-299	3940	18	rejected	reject	VERB
ftr-299	3940	19	the	the	DET
ftr-299	3940	20	taxpayer	taxpayer	NOUN
ftr-299	3940	21	’s	’s	PART
ftr-299	3940	22	argument	argument	NOUN
ftr-299	3940	23	that	that	SCONJ
ftr-299	3940	24	the	the	DET
ftr-299	3940	25	irs	irs	PROPN
ftr-299	3940	26	already	already	ADV
ftr-299	3940	27	“	"	PUNCT
ftr-299	3940	28	possessed	possess	VERB
ftr-299	3940	29	”	"	PUNCT
ftr-299	3940	30	the	the	DET
ftr-299	3940	31	summonsed	summonsed	ADJ
ftr-299	3940	32	information	information	NOUN
ftr-299	3940	33	simply	simply	ADV
ftr-299	3940	34	because	because	SCONJ
ftr-299	3940	35	a	a	DET
ftr-299	3940	36	revenue	revenue	NOUN
ftr-299	3940	37	agent	agent	NOUN
ftr-299	3940	38	had	have	AUX
ftr-299	3940	39	previously	previously	ADV
ftr-299	3940	40	reviewed	review	VERB
ftr-299	3940	41	the	the	DET
ftr-299	3940	42	documents	document	NOUN
ftr-299	3940	43	.	.	PUNCT
ftr-299	3941	1	3	3	X
ftr-299	3941	2	.	.	X
ftr-299	3941	3	lb&i	lb&i	NOUN
ftr-299	3941	4	directive	directive	NOUN
ftr-299	3941	5	contains	contain	VERB
ftr-299	3941	6	new	new	ADJ
ftr-299	3941	7	mandatory	mandatory	ADJ
ftr-299	3941	8	information	information	NOUN
ftr-299	3941	9	document	document	NOUN
ftr-299	3941	10	request	request	NOUN
ftr-299	3941	11	(	(	PUNCT
ftr-299	3941	12	“	"	PUNCT
ftr-299	3941	13	idr	idr	PROPN
ftr-299	3941	14	”	"	PUNCT
ftr-299	3941	15	)	)	PUNCT
ftr-299	3941	16	enforcement	enforcement	NOUN
ftr-299	3941	17	procedures	procedure	NOUN
ftr-299	3941	18	.	.	PUNCT
ftr-299	3942	1	lb&i-04	lb&i-04	VERB
ftr-299	3942	2	-	-	PUNCT
ftr-299	3942	3	1113	1113	NUM
ftr-299	3942	4	-	-	SYM
ftr-299	3942	5	009	009	NUM
ftr-299	3942	6	(	(	PUNCT
ftr-299	3942	7	11/4/13	11/4/13	NUM
ftr-299	3942	8	)	)	PUNCT
ftr-299	3942	9	.	.	PUNCT
ftr-299	3943	1	when	when	SCONJ
ftr-299	3943	2	a	a	DET
ftr-299	3943	3	taxpayer	taxpayer	NOUN
ftr-299	3943	4	does	do	AUX
ftr-299	3943	5	not	not	PART
ftr-299	3943	6	timely	timely	ADV
ftr-299	3943	7	respond	respond	VERB
ftr-299	3943	8	to	to	ADP
ftr-299	3943	9	an	an	DET
ftr-299	3943	10	idr	idr	PROPN
ftr-299	3943	11	that	that	SCONJ
ftr-299	3943	12	(	(	PUNCT
ftr-299	3943	13	1	1	X
ftr-299	3943	14	)	)	PUNCT
ftr-299	3943	15	is	be	AUX
ftr-299	3943	16	issue	issue	NOUN
ftr-299	3943	17	focused	focus	VERB
ftr-299	3943	18	,	,	PUNCT
ftr-299	3943	19	(	(	PUNCT
ftr-299	3943	20	2	2	X
ftr-299	3943	21	)	)	PUNCT
ftr-299	3943	22	has	have	AUX
ftr-299	3943	23	been	be	AUX
ftr-299	3943	24	discussed	discuss	VERB
ftr-299	3943	25	with	with	ADP
ftr-299	3943	26	the	the	DET
ftr-299	3943	27	taxpayer	taxpayer	NOUN
ftr-299	3943	28	,	,	PUNCT
ftr-299	3943	29	and	and	CCONJ
ftr-299	3943	30	(	(	PUNCT
ftr-299	3943	31	3	3	X
ftr-299	3943	32	)	)	PUNCT
ftr-299	3943	33	contains	contain	VERB
ftr-299	3943	34	a	a	DET
ftr-299	3943	35	response	response	NOUN
ftr-299	3943	36	date	date	NOUN
ftr-299	3943	37	that	that	PRON
ftr-299	3943	38	has	have	AUX
ftr-299	3943	39	been	be	AUX
ftr-299	3943	40	discussed	discuss	VERB
ftr-299	3943	41	with	with	ADP
ftr-299	3943	42	the	the	DET
ftr-299	3943	43	taxpayer	taxpayer	NOUN
ftr-299	3943	44	(	(	PUNCT
ftr-299	3943	45	and	and	CCONJ
ftr-299	3943	46	,	,	PUNCT
ftr-299	3943	47	in	in	ADP
ftr-299	3943	48	most	most	ADJ
ftr-299	3943	49	instances	instance	NOUN
ftr-299	3943	50	,	,	PUNCT
ftr-299	3943	51	had	have	AUX
ftr-299	3943	52	been	be	AUX
ftr-299	3943	53	mutually	mutually	ADV
ftr-299	3943	54	agreed	agree	VERB
ftr-299	3943	55	upon	upon	SCONJ
ftr-299	3943	56	)	)	PUNCT
ftr-299	3943	57	,	,	PUNCT
ftr-299	3943	58	then	then	ADV
ftr-299	3943	59	a	a	DET
ftr-299	3943	60	mandatory	mandatory	ADJ
ftr-299	3943	61	procedure	procedure	NOUN
ftr-299	3943	62	(	(	PUNCT
ftr-299	3943	63	with	with	ADP
ftr-299	3943	64	no	no	DET
ftr-299	3943	65	exceptions	exception	NOUN
ftr-299	3943	66	)	)	PUNCT
ftr-299	3943	67	must	must	AUX
ftr-299	3943	68	follow	follow	VERB
ftr-299	3943	69	,	,	PUNCT
ftr-299	3943	70	including	include	VERB
ftr-299	3943	71	(	(	PUNCT
ftr-299	3943	72	1	1	X
ftr-299	3943	73	)	)	PUNCT
ftr-299	3943	74	a	a	DET
ftr-299	3943	75	delinquency	delinquency	NOUN
ftr-299	3943	76	notice	notice	NOUN
ftr-299	3943	77	,	,	PUNCT
ftr-299	3943	78	(	(	PUNCT
ftr-299	3943	79	2	2	X
ftr-299	3943	80	)	)	PUNCT
ftr-299	3943	81	a	a	DET
ftr-299	3943	82	pre	pre	ADJ
ftr-299	3943	83	-	-	ADJ
ftr-299	3943	84	summons	summons	ADJ
ftr-299	3943	85	letter	letter	NOUN
ftr-299	3943	86	,	,	PUNCT
ftr-299	3943	87	and	and	CCONJ
ftr-299	3943	88	(	(	PUNCT
ftr-299	3943	89	3	3	X
ftr-299	3943	90	)	)	PUNCT
ftr-299	3943	91	a	a	DET
ftr-299	3943	92	summons	summon	NOUN
ftr-299	3943	93	.	.	PUNCT
ftr-299	3944	1			PRON
ftr-299	3944	2	these	these	DET
ftr-299	3944	3	procedures	procedure	NOUN
ftr-299	3944	4	take	take	VERB
ftr-299	3944	5	effect	effect	NOUN
ftr-299	3944	6	1/2/14	1/2/14	NUM
ftr-299	3944	7	,	,	PUNCT
ftr-299	3944	8	but	but	CCONJ
ftr-299	3944	9	examiners	examiner	NOUN
ftr-299	3944	10	will	will	AUX
ftr-299	3944	11	not	not	PART
ftr-299	3944	12	issue	issue	VERB
ftr-299	3944	13	delinquency	delinquency	NOUN
ftr-299	3944	14	notices	notice	NOUN
ftr-299	3944	15	before	before	ADP
ftr-299	3944	16	2/3/14	2/3/14	PROPN
ftr-299	3944	17	.	.	PUNCT
ftr-299	3944	18			X
ftr-299	3945	1	the	the	DET
ftr-299	3945	2	advantage	advantage	NOUN
ftr-299	3945	3	of	of	ADP
ftr-299	3945	4	this	this	DET
ftr-299	3945	5	procedure	procedure	NOUN
ftr-299	3945	6	to	to	ADP
ftr-299	3945	7	the	the	DET
ftr-299	3945	8	taxpayer	taxpayer	NOUN
ftr-299	3945	9	is	be	AUX
ftr-299	3945	10	that	that	SCONJ
ftr-299	3945	11	the	the	DET
ftr-299	3945	12	specific	specific	ADJ
ftr-299	3945	13	issues	issue	NOUN
ftr-299	3945	14	under	under	ADP
ftr-299	3945	15	consideration	consideration	NOUN
ftr-299	3945	16	must	must	AUX
ftr-299	3945	17	be	be	AUX
ftr-299	3945	18	discussed	discuss	VERB
ftr-299	3945	19	before	before	SCONJ
ftr-299	3945	20	idrs	idrs	PROPN
ftr-299	3945	21	are	be	AUX
ftr-299	3945	22	issued	issue	VERB
ftr-299	3945	23	.	.	PUNCT
ftr-299	3946	1	the	the	DET
ftr-299	3946	2	disadvantage	disadvantage	NOUN
ftr-299	3946	3	is	be	AUX
ftr-299	3946	4	that	that	SCONJ
ftr-299	3946	5	there	there	PRON
ftr-299	3946	6	are	be	VERB
ftr-299	3946	7	extremely	extremely	ADV
ftr-299	3946	8	short	short	ADJ
ftr-299	3946	9	mandatory	mandatory	ADJ
ftr-299	3946	10	time	time	NOUN
ftr-299	3946	11	limits	limit	NOUN
ftr-299	3946	12	which	which	PRON
ftr-299	3946	13	are	be	AUX
ftr-299	3946	14	triggered	trigger	VERB
ftr-299	3946	15	once	once	ADV
ftr-299	3946	16	the	the	DET
ftr-299	3946	17	examining	examine	VERB
ftr-299	3946	18	agent	agent	NOUN
ftr-299	3946	19	determines	determine	VERB
ftr-299	3946	20	that	that	SCONJ
ftr-299	3946	21	the	the	DET
ftr-299	3946	22	taxpayer	taxpayer	NOUN
ftr-299	3946	23	has	have	AUX
ftr-299	3946	24	not	not	PART
ftr-299	3946	25	timely	timely	ADV
ftr-299	3946	26	responded	respond	VERB
ftr-299	3946	27	to	to	ADP
ftr-299	3946	28	an	an	DET
ftr-299	3946	29	idr	idr	NOUN
ftr-299	3946	30	.	.	PROPN
ftr-299	3947	1	4	4	X
ftr-299	3947	2	.	.	X
ftr-299	3947	3	you	you	PRON
ftr-299	3947	4	ca	can	AUX
ftr-299	3947	5	n’t	not	PART
ftr-299	3947	6	hide	hide	VERB
ftr-299	3947	7	your	your	PRON
ftr-299	3947	8	foreign	foreign	ADJ
ftr-299	3947	9	bank	bank	NOUN
ftr-299	3947	10	account	account	NOUN
ftr-299	3947	11	records	record	NOUN
ftr-299	3947	12	behind	behind	ADP
ftr-299	3947	13	the	the	DET
ftr-299	3947	14	fifth	fifth	ADJ
ftr-299	3947	15	amendment	amendment	NOUN
ftr-299	3947	16	.	.	PUNCT
ftr-299	3948	1	m.h	m.h	PROPN
ftr-299	3948	2	.	.	PROPN
ftr-299	3948	3	v.	v.	PROPN
ftr-299	3948	4	united	united	PROPN
ftr-299	3948	5	states	states	PROPN
ftr-299	3948	6	,	,	PUNCT
ftr-299	3948	7	648	648	NUM
ftr-299	3948	8	f.3d	f.3d	NUM
ftr-299	3948	9	1067	1067	NUM
ftr-299	3948	10	(	(	PUNCT
ftr-299	3948	11	9th	9th	ADJ
ftr-299	3948	12	cir	cir	NOUN
ftr-299	3948	13	.	.	PUNCT
ftr-299	3949	1	8/19/11	8/19/11	PROPN
ftr-299	3949	2	)	)	PUNCT
ftr-299	3949	3	,	,	PUNCT
ftr-299	3949	4	cert	cert	PROPN
ftr-299	3949	5	.	.	PUNCT
ftr-299	3950	1	denied	deny	VERB
ftr-299	3950	2	(	(	PUNCT
ftr-299	3950	3	6/25/12	6/25/12	NUM
ftr-299	3950	4	)	)	PUNCT
ftr-299	3950	5	.	.	PUNCT
ftr-299	3951	1	m.h	m.h	PROPN
ftr-299	3951	2	.	.	PROPN
ftr-299	3951	3	was	be	AUX
ftr-299	3951	4	the	the	DET
ftr-299	3951	5	target	target	NOUN
ftr-299	3951	6	of	of	ADP
ftr-299	3951	7	a	a	DET
ftr-299	3951	8	grand	grand	ADJ
ftr-299	3951	9	jury	jury	NOUN
ftr-299	3951	10	investigation	investigation	NOUN
ftr-299	3951	11	seeking	seek	VERB
ftr-299	3951	12	to	to	PART
ftr-299	3951	13	determine	determine	VERB
ftr-299	3951	14	whether	whether	SCONJ
ftr-299	3951	15	he	he	PRON
ftr-299	3951	16	used	use	VERB
ftr-299	3951	17	secret	secret	ADJ
ftr-299	3951	18	swiss	swiss	PROPN
ftr-299	3951	19	bank	bank	PROPN
ftr-299	3951	20	accounts	account	NOUN
ftr-299	3951	21	to	to	PART
ftr-299	3951	22	evade	evade	VERB
ftr-299	3951	23	paying	pay	VERB
ftr-299	3951	24	federal	federal	ADJ
ftr-299	3951	25	taxes	taxis	NOUN
ftr-299	3951	26	.	.	PUNCT
ftr-299	3952	1	the	the	DET
ftr-299	3952	2	district	district	NOUN
ftr-299	3952	3	court	court	NOUN
ftr-299	3952	4	granted	grant	VERB
ftr-299	3952	5	a	a	DET
ftr-299	3952	6	motion	motion	NOUN
ftr-299	3952	7	to	to	PART
ftr-299	3952	8	compel	compel	VERB
ftr-299	3952	9	his	his	PRON
ftr-299	3952	10	compliance	compliance	NOUN
ftr-299	3952	11	with	with	ADP
ftr-299	3952	12	a	a	DET
ftr-299	3952	13	grand	grand	ADJ
ftr-299	3952	14	jury	jury	NOUN
ftr-299	3952	15	subpoena	subpoena	NOUN
ftr-299	3952	16	duces	duce	NOUN
ftr-299	3952	17	tecum	tecum	NOUN
ftr-299	3952	18	demanding	demand	VERB
ftr-299	3952	19	that	that	SCONJ
ftr-299	3952	20	he	he	PRON
ftr-299	3952	21	produce	produce	VERB
ftr-299	3952	22	certain	certain	ADJ
ftr-299	3952	23	records	record	NOUN
ftr-299	3952	24	related	relate	VERB
ftr-299	3952	25	to	to	ADP
ftr-299	3952	26	his	his	PRON
ftr-299	3952	27	foreign	foreign	ADJ
ftr-299	3952	28	bank	bank	NOUN
ftr-299	3952	29	accounts	account	NOUN
ftr-299	3952	30	.	.	PUNCT
ftr-299	3953	1	the	the	DET
ftr-299	3953	2	district	district	NOUN
ftr-299	3953	3	court	court	NOUN
ftr-299	3953	4	declined	decline	VERB
ftr-299	3953	5	to	to	PART
ftr-299	3953	6	condition	condition	VERB
ftr-299	3953	7	its	its	PRON
ftr-299	3953	8	order	order	NOUN
ftr-299	3953	9	compelling	compelling	ADJ
ftr-299	3953	10	2014	2014	NUM
ftr-299	3953	11	]	]	PUNCT
ftr-299	3953	12	recent	recent	ADJ
ftr-299	3953	13	developments	development	NOUN
ftr-299	3953	14	in	in	ADP
ftr-299	3953	15	federal	federal	ADJ
ftr-299	3953	16	income	income	NOUN
ftr-299	3953	17	taxation	taxation	NOUN
ftr-299	3953	18	415	415	NUM
ftr-299	3953	19	production	production	NOUN
ftr-299	3953	20	upon	upon	SCONJ
ftr-299	3953	21	a	a	DET
ftr-299	3953	22	grant	grant	NOUN
ftr-299	3953	23	of	of	ADP
ftr-299	3953	24	limited	limited	ADJ
ftr-299	3953	25	immunity	immunity	NOUN
ftr-299	3953	26	and	and	CCONJ
ftr-299	3953	27	,	,	PUNCT
ftr-299	3953	28	pursuant	pursuant	ADJ
ftr-299	3953	29	to	to	ADP
ftr-299	3953	30	the	the	DET
ftr-299	3953	31	recalcitrant	recalcitrant	ADJ
ftr-299	3953	32	witness	witness	NOUN
ftr-299	3953	33	statute	statute	NOUN
ftr-299	3953	34	,	,	PUNCT
ftr-299	3953	35	28	28	NUM
ftr-299	3953	36	u.s.c	u.s.c	ADJ
ftr-299	3953	37	.	.	PUNCT
ftr-299	3954	1	§	§	PROPN
ftr-299	3954	2	1826	1826	NUM
ftr-299	3954	3	,	,	PUNCT
ftr-299	3954	4	held	hold	VERB
ftr-299	3954	5	him	he	PRON
ftr-299	3954	6	in	in	ADP
ftr-299	3954	7	contempt	contempt	NOUN
ftr-299	3954	8	for	for	ADP
ftr-299	3954	9	refusing	refuse	VERB
ftr-299	3954	10	to	to	PART
ftr-299	3954	11	comply	comply	VERB
ftr-299	3954	12	.	.	PUNCT
ftr-299	3955	1	the	the	DET
ftr-299	3955	2	ninth	ninth	ADJ
ftr-299	3955	3	circuit	circuit	NOUN
ftr-299	3955	4	upheld	uphold	VERB
ftr-299	3955	5	the	the	DET
ftr-299	3955	6	district	district	NOUN
ftr-299	3955	7	court	court	NOUN
ftr-299	3955	8	order	order	NOUN
ftr-299	3955	9	.	.	PUNCT
ftr-299	3956	1	the	the	DET
ftr-299	3956	2	court	court	NOUN
ftr-299	3956	3	of	of	ADP
ftr-299	3956	4	appeals	appeal	NOUN
ftr-299	3956	5	held	hold	VERB
ftr-299	3956	6	that	that	SCONJ
ftr-299	3956	7	“	"	PUNCT
ftr-299	3956	8	[	[	X
ftr-299	3956	9	b]ecause	b]ecause	SCONJ
ftr-299	3956	10	the	the	DET
ftr-299	3956	11	records	record	NOUN
ftr-299	3956	12	sought	seek	VERB
ftr-299	3956	13	through	through	ADP
ftr-299	3956	14	the	the	DET
ftr-299	3956	15	subpoena	subpoena	NOUN
ftr-299	3956	16	fall	fall	NOUN
ftr-299	3956	17	under	under	ADP
ftr-299	3956	18	the	the	DET
ftr-299	3956	19	required	require	VERB
ftr-299	3956	20	records	record	NOUN
ftr-299	3956	21	doctrine	doctrine	NOUN
ftr-299	3956	22	,	,	PUNCT
ftr-299	3956	23	the	the	DET
ftr-299	3956	24	fifth	fifth	ADJ
ftr-299	3956	25	amendment	amendment	NOUN
ftr-299	3956	26	privilege	privilege	NOUN
ftr-299	3956	27	against	against	ADP
ftr-299	3956	28	self	self	NOUN
ftr-299	3956	29	-	-	PUNCT
ftr-299	3956	30	incrimination	incrimination	NOUN
ftr-299	3956	31	is	be	AUX
ftr-299	3956	32	inapplicable	inapplicable	ADJ
ftr-299	3956	33	,	,	PUNCT
ftr-299	3956	34	and	and	CCONJ
ftr-299	3956	35	m.h	m.h	PROPN
ftr-299	3956	36	.	.	PROPN
ftr-299	3956	37	may	may	AUX
ftr-299	3956	38	not	not	PART
ftr-299	3956	39	invoke	invoke	VERB
ftr-299	3956	40	it	it	PRON
ftr-299	3956	41	to	to	PART
ftr-299	3956	42	resist	resist	VERB
ftr-299	3956	43	compliance	compliance	NOUN
ftr-299	3956	44	with	with	ADP
ftr-299	3956	45	the	the	DET
ftr-299	3956	46	subpoena	subpoena	NOUN
ftr-299	3956	47	’s	’s	PART
ftr-299	3956	48	command	command	NOUN
ftr-299	3956	49	.	.	PUNCT
ftr-299	3956	50	”	"	PUNCT
ftr-299	3957	1	the	the	DET
ftr-299	3957	2	records	record	NOUN
ftr-299	3957	3	were	be	AUX
ftr-299	3957	4	required	require	VERB
ftr-299	3957	5	to	to	PART
ftr-299	3957	6	be	be	AUX
ftr-299	3957	7	kept	keep	VERB
ftr-299	3957	8	pursuant	pursuant	ADJ
ftr-299	3957	9	to	to	ADP
ftr-299	3957	10	the	the	DET
ftr-299	3957	11	predecessor	predecessor	NOUN
ftr-299	3957	12	of	of	ADP
ftr-299	3957	13	31	31	NUM
ftr-299	3957	14	c.f.r	c.f.r	NOUN
ftr-299	3957	15	.	.	PUNCT
ftr-299	3958	1	§	§	PROPN
ftr-299	3958	2	1010.420	1010.420	PROPN
ftr-299	3958	3	.	.	PUNCT
ftr-299	3958	4			PUNCT
ftr-299	3959	1	the	the	DET
ftr-299	3959	2	opinion	opinion	NOUN
ftr-299	3959	3	stated	state	VERB
ftr-299	3959	4	:	:	PUNCT
ftr-299	3959	5	there	there	PRON
ftr-299	3959	6	is	be	VERB
ftr-299	3959	7	nothing	nothing	PRON
ftr-299	3959	8	inherently	inherently	ADV
ftr-299	3959	9	illegal	illegal	ADJ
ftr-299	3959	10	about	about	ADP
ftr-299	3959	11	having	have	VERB
ftr-299	3959	12	or	or	CCONJ
ftr-299	3959	13	being	be	AUX
ftr-299	3959	14	a	a	DET
ftr-299	3959	15	beneficiary	beneficiary	NOUN
ftr-299	3959	16	of	of	ADP
ftr-299	3959	17	an	an	DET
ftr-299	3959	18	offshore	offshore	ADJ
ftr-299	3959	19	foreign	foreign	ADJ
ftr-299	3959	20	banking	banking	NOUN
ftr-299	3959	21	account	account	NOUN
ftr-299	3959	22	.	.	PUNCT
ftr-299	3960	1	according	accord	VERB
ftr-299	3960	2	to	to	ADP
ftr-299	3960	3	the	the	DET
ftr-299	3960	4	government	government	NOUN
ftr-299	3960	5	,	,	PUNCT
ftr-299	3960	6	§	§	PROPN
ftr-299	3960	7	1010.420	1010.420	PROPN
ftr-299	3960	8	applies	apply	VERB
ftr-299	3960	9	to	to	ADP
ftr-299	3960	10	“	"	PUNCT
ftr-299	3960	11	hundreds	hundred	NOUN
ftr-299	3960	12	of	of	ADP
ftr-299	3960	13	thousands	thousand	NOUN
ftr-299	3960	14	of	of	ADP
ftr-299	3960	15	foreign	foreign	ADJ
ftr-299	3960	16	bank	bank	NOUN
ftr-299	3960	17	accounts	account	NOUN
ftr-299	3960	18	—	—	PUNCT
ftr-299	3960	19	over	over	ADP
ftr-299	3960	20	half	half	DET
ftr-299	3960	21	a	a	DET
ftr-299	3960	22	million	million	NUM
ftr-299	3960	23	in	in	ADP
ftr-299	3960	24	2009	2009	NUM
ftr-299	3960	25	.	.	PUNCT
ftr-299	3960	26	”	"	PUNCT
ftr-299	3961	1	nothing	nothing	PRON
ftr-299	3961	2	about	about	ADP
ftr-299	3961	3	having	have	VERB
ftr-299	3961	4	a	a	DET
ftr-299	3961	5	foreign	foreign	ADJ
ftr-299	3961	6	bank	bank	NOUN
ftr-299	3961	7	account	account	NOUN
ftr-299	3961	8	on	on	ADP
ftr-299	3961	9	its	its	PRON
ftr-299	3961	10	own	own	ADJ
ftr-299	3961	11	suggests	suggest	VERB
ftr-299	3961	12	a	a	DET
ftr-299	3961	13	person	person	NOUN
ftr-299	3961	14	is	be	AUX
ftr-299	3961	15	engaged	engage	VERB
ftr-299	3961	16	in	in	ADP
ftr-299	3961	17	illegal	illegal	ADJ
ftr-299	3961	18	activity	activity	NOUN
ftr-299	3961	19	.	.	PUNCT
ftr-299	3962	1	that	that	DET
ftr-299	3962	2	fact	fact	NOUN
ftr-299	3962	3	distinguishes	distinguish	VERB
ftr-299	3962	4	this	this	DET
ftr-299	3962	5	case	case	NOUN
ftr-299	3962	6	from	from	ADP
ftr-299	3962	7	marchetti	marchetti	PROPN
ftr-299	3962	8	and	and	CCONJ
ftr-299	3962	9	grosso	grosso	PROPN
ftr-299	3962	10	,	,	PUNCT
ftr-299	3962	11	where	where	SCONJ
ftr-299	3962	12	the	the	DET
ftr-299	3962	13	activity	activity	NOUN
ftr-299	3962	14	being	be	AUX
ftr-299	3962	15	regulated	regulate	VERB
ftr-299	3962	16	—	—	PUNCT
ftr-299	3962	17	gambling	gambling	NOUN
ftr-299	3962	18	—	—	PUNCT
ftr-299	3962	19	was	be	AUX
ftr-299	3962	20	almost	almost	ADV
ftr-299	3962	21	universally	universally	ADV
ftr-299	3962	22	illegal	illegal	ADJ
ftr-299	3962	23	,	,	PUNCT
ftr-299	3962	24	so	so	SCONJ
ftr-299	3962	25	that	that	SCONJ
ftr-299	3962	26	paying	pay	VERB
ftr-299	3962	27	a	a	DET
ftr-299	3962	28	tax	tax	NOUN
ftr-299	3962	29	on	on	ADP
ftr-299	3962	30	gambling	gambling	NOUN
ftr-299	3962	31	wagers	wager	NOUN
ftr-299	3962	32	necessarily	necessarily	ADV
ftr-299	3962	33	implicated	implicate	VERB
ftr-299	3962	34	a	a	DET
ftr-299	3962	35	person	person	NOUN
ftr-299	3962	36	in	in	ADP
ftr-299	3962	37	criminal	criminal	ADJ
ftr-299	3962	38	activity	activity	NOUN
ftr-299	3962	39	.	.	PUNCT
ftr-299	3963	1	admitting	admit	VERB
ftr-299	3963	2	to	to	ADP
ftr-299	3963	3	having	have	VERB
ftr-299	3963	4	a	a	DET
ftr-299	3963	5	foreign	foreign	ADJ
ftr-299	3963	6	bank	bank	NOUN
ftr-299	3963	7	account	account	NOUN
ftr-299	3963	8	carries	carry	VERB
ftr-299	3963	9	no	no	DET
ftr-299	3963	10	such	such	ADJ
ftr-299	3963	11	risk	risk	NOUN
ftr-299	3963	12	.	.	PUNCT
ftr-299	3964	1	that	that	SCONJ
ftr-299	3964	2	the	the	DET
ftr-299	3964	3	information	information	NOUN
ftr-299	3964	4	contained	contain	VERB
ftr-299	3964	5	in	in	ADP
ftr-299	3964	6	the	the	DET
ftr-299	3964	7	required	require	VERB
ftr-299	3964	8	record	record	NOUN
ftr-299	3964	9	may	may	AUX
ftr-299	3964	10	ultimately	ultimately	ADV
ftr-299	3964	11	lead	lead	VERB
ftr-299	3964	12	to	to	ADP
ftr-299	3964	13	criminal	criminal	ADJ
ftr-299	3964	14	charges	charge	NOUN
ftr-299	3964	15	does	do	AUX
ftr-299	3964	16	not	not	PART
ftr-299	3964	17	convert	convert	VERB
ftr-299	3964	18	an	an	DET
ftr-299	3964	19	essentially	essentially	ADV
ftr-299	3964	20	regulatory	regulatory	ADJ
ftr-299	3964	21	regulation	regulation	NOUN
ftr-299	3964	22	into	into	ADP
ftr-299	3964	23	a	a	DET
ftr-299	3964	24	criminal	criminal	ADJ
ftr-299	3964	25	one	one	NUM
ftr-299	3964	26	.	.	PUNCT
ftr-299	3965	1	a.	a.	NOUN
ftr-299	3965	2	when	when	SCONJ
ftr-299	3965	3	the	the	DET
ftr-299	3965	4	government	government	NOUN
ftr-299	3965	5	asks	ask	VERB
ftr-299	3965	6	,	,	PUNCT
ftr-299	3965	7	ya	ya	PRON
ftr-299	3965	8	got	get	VERB
ftr-299	3965	9	ta	to	PART
ftr-299	3965	10	pony	pony	VERB
ftr-299	3965	11	up	up	ADP
ftr-299	3965	12	the	the	DET
ftr-299	3965	13	name(s	name(s	NOUN
ftr-299	3965	14	)	)	PUNCT
ftr-299	3965	15	on	on	ADP
ftr-299	3965	16	your	your	PRON
ftr-299	3965	17	foreign	foreign	ADJ
ftr-299	3965	18	bank	bank	NOUN
ftr-299	3965	19	accounts	account	NOUN
ftr-299	3965	20	,	,	PUNCT
ftr-299	3965	21	the	the	DET
ftr-299	3965	22	account	account	NOUN
ftr-299	3965	23	numbers	number	NOUN
ftr-299	3965	24	,	,	PUNCT
ftr-299	3965	25	the	the	DET
ftr-299	3965	26	name	name	NOUN
ftr-299	3965	27	and	and	CCONJ
ftr-299	3965	28	address	address	NOUN
ftr-299	3965	29	of	of	ADP
ftr-299	3965	30	the	the	DET
ftr-299	3965	31	banks	bank	NOUN
ftr-299	3965	32	,	,	PUNCT
ftr-299	3965	33	the	the	DET
ftr-299	3965	34	type	type	NOUN
ftr-299	3965	35	of	of	ADP
ftr-299	3965	36	account	account	NOUN
ftr-299	3965	37	,	,	PUNCT
ftr-299	3965	38	and	and	CCONJ
ftr-299	3965	39	the	the	DET
ftr-299	3965	40	maximum	maximum	ADJ
ftr-299	3965	41	value	value	NOUN
ftr-299	3965	42	of	of	ADP
ftr-299	3965	43	each	each	DET
ftr-299	3965	44	such	such	ADJ
ftr-299	3965	45	account	account	NOUN
ftr-299	3965	46	during	during	ADP
ftr-299	3965	47	each	each	DET
ftr-299	3965	48	year	year	NOUN
ftr-299	3965	49	.	.	PUNCT
ftr-299	3966	1	in	in	SCONJ
ftr-299	3966	2	re	re	ADP
ftr-299	3966	3	:	:	PUNCT
ftr-299	3966	4	special	special	ADJ
ftr-299	3966	5	february	february	PROPN
ftr-299	3966	6	2011	2011	NUM
ftr-299	3966	7	-	-	SYM
ftr-299	3966	8	1	1	NUM
ftr-299	3966	9	grand	grand	ADJ
ftr-299	3966	10	jury	jury	NOUN
ftr-299	3966	11	subpoena	subpoena	NOUN
ftr-299	3966	12	dated	date	VERB
ftr-299	3966	13	september	september	PROPN
ftr-299	3966	14	12	12	NUM
ftr-299	3966	15	,	,	PUNCT
ftr-299	3966	16	2011	2011	NUM
ftr-299	3966	17	,	,	PUNCT
ftr-299	3966	18	691	691	NUM
ftr-299	3966	19	f.3d	f.3d	NUM
ftr-299	3966	20	903	903	NUM
ftr-299	3966	21	(	(	PUNCT
ftr-299	3966	22	7th	7th	ADJ
ftr-299	3966	23	cir	cir	NOUN
ftr-299	3966	24	.	.	PUNCT
ftr-299	3966	25	8/27/12	8/27/12	NUM
ftr-299	3966	26	)	)	PUNCT
ftr-299	3966	27	,	,	PUNCT
ftr-299	3966	28	cert	cert	PROPN
ftr-299	3966	29	.	.	PUNCT
ftr-299	3966	30	denied	deny	VERB
ftr-299	3966	31	,	,	PUNCT
ftr-299	3966	32	133	133	NUM
ftr-299	3966	33	s.	s.	PROPN
ftr-299	3966	34	ct	ct	PROPN
ftr-299	3966	35	.	.	PROPN
ftr-299	3967	1	2338	2338	NUM
ftr-299	3967	2	(	(	PUNCT
ftr-299	3967	3	5/13/13	5/13/13	NUM
ftr-299	3967	4	)	)	PUNCT
ftr-299	3967	5	.	.	PUNCT
ftr-299	3968	1	in	in	ADP
ftr-299	3968	2	an	an	DET
ftr-299	3968	3	opinion	opinion	NOUN
ftr-299	3968	4	by	by	ADP
ftr-299	3968	5	judge	judge	PROPN
ftr-299	3968	6	bauer	bauer	PROPN
ftr-299	3968	7	,	,	PUNCT
ftr-299	3968	8	the	the	DET
ftr-299	3968	9	seventh	seventh	ADJ
ftr-299	3968	10	circuit	circuit	NOUN
ftr-299	3968	11	held	hold	VERB
ftr-299	3968	12	that	that	SCONJ
ftr-299	3968	13	the	the	DET
ftr-299	3968	14	compulsory	compulsory	ADJ
ftr-299	3968	15	production	production	NOUN
ftr-299	3968	16	of	of	ADP
ftr-299	3968	17	foreign	foreign	ADJ
ftr-299	3968	18	bank	bank	NOUN
ftr-299	3968	19	account	account	NOUN
ftr-299	3968	20	records	record	NOUN
ftr-299	3968	21	required	require	VERB
ftr-299	3968	22	to	to	PART
ftr-299	3968	23	be	be	AUX
ftr-299	3968	24	maintained	maintain	VERB
ftr-299	3968	25	under	under	ADP
ftr-299	3968	26	the	the	DET
ftr-299	3968	27	bank	bank	NOUN
ftr-299	3968	28	secrecy	secrecy	NOUN
ftr-299	3968	29	act	act	NOUN
ftr-299	3968	30	of	of	ADP
ftr-299	3968	31	1970	1970	NUM
ftr-299	3968	32	does	do	AUX
ftr-299	3968	33	not	not	PART
ftr-299	3968	34	violate	violate	VERB
ftr-299	3968	35	a	a	DET
ftr-299	3968	36	taxpayer	taxpayer	NOUN
ftr-299	3968	37	’s	’s	PART
ftr-299	3968	38	fifth	fifth	ADJ
ftr-299	3968	39	amendment	amendment	NOUN
ftr-299	3968	40	privilege	privilege	NOUN
ftr-299	3968	41	against	against	ADP
ftr-299	3968	42	self	self	NOUN
ftr-299	3968	43	-	-	PUNCT
ftr-299	3968	44	incrimination	incrimination	NOUN
ftr-299	3968	45	.	.	PUNCT
ftr-299	3969	1	the	the	DET
ftr-299	3969	2	required	require	VERB
ftr-299	3969	3	records	record	NOUN
ftr-299	3969	4	doctrine	doctrine	NOUN
ftr-299	3969	5	overrode	overrode	VERB
ftr-299	3969	6	any	any	DET
ftr-299	3969	7	act	act	NOUN
ftr-299	3969	8	of	of	ADP
ftr-299	3969	9	production	production	NOUN
ftr-299	3969	10	privilege	privilege	NOUN
ftr-299	3969	11	.	.	PUNCT
ftr-299	3970	1	a	a	DET
ftr-299	3970	2	grand	grand	ADJ
ftr-299	3970	3	jury	jury	NOUN
ftr-299	3970	4	subpoena	subpoena	NOUN
ftr-299	3970	5	seeking	seek	VERB
ftr-299	3970	6	the	the	DET
ftr-299	3970	7	taxpayer	taxpayer	NOUN
ftr-299	3970	8	’s	’s	PART
ftr-299	3970	9	bank	bank	PROPN
ftr-299	3970	10	records	record	NOUN
ftr-299	3970	11	issued	issue	VERB
ftr-299	3970	12	in	in	ADP
ftr-299	3970	13	connection	connection	NOUN
ftr-299	3970	14	with	with	ADP
ftr-299	3970	15	an	an	DET
ftr-299	3970	16	investigation	investigation	NOUN
ftr-299	3970	17	into	into	ADP
ftr-299	3970	18	whether	whether	SCONJ
ftr-299	3970	19	he	he	PRON
ftr-299	3970	20	used	use	VERB
ftr-299	3970	21	secret	secret	ADJ
ftr-299	3970	22	offshore	offshore	ADJ
ftr-299	3970	23	bank	bank	NOUN
ftr-299	3970	24	accounts	account	NOUN
ftr-299	3970	25	to	to	PART
ftr-299	3970	26	evade	evade	VERB
ftr-299	3970	27	his	his	PRON
ftr-299	3970	28	federal	federal	ADJ
ftr-299	3970	29	income	income	NOUN
ftr-299	3970	30	taxes	taxis	NOUN
ftr-299	3970	31	was	be	AUX
ftr-299	3970	32	enforced	enforce	VERB
ftr-299	3970	33	.	.	PUNCT
ftr-299	3971	1	b.	b.	PROPN
ftr-299	3971	2	a	a	DET
ftr-299	3971	3	third	third	ADJ
ftr-299	3971	4	decision	decision	NOUN
ftr-299	3971	5	going	go	VERB
ftr-299	3971	6	the	the	DET
ftr-299	3971	7	same	same	ADJ
ftr-299	3971	8	way	way	NOUN
ftr-299	3971	9	.	.	PUNCT
ftr-299	3972	1	in	in	ADP
ftr-299	3972	2	re	re	ADP
ftr-299	3972	3	:	:	PUNCT
ftr-299	3972	4	grand	grand	ADJ
ftr-299	3972	5	jury	jury	NOUN
ftr-299	3972	6	subpoena	subpoena	NOUN
ftr-299	3972	7	,	,	PUNCT
ftr-299	3972	8	696	696	NUM
ftr-299	3972	9	f.3d	f.3d	NUM
ftr-299	3972	10	428	428	NUM
ftr-299	3972	11	(	(	PUNCT
ftr-299	3972	12	5th	5th	ADJ
ftr-299	3972	13	cir	cir	NOUN
ftr-299	3972	14	.	.	PUNCT
ftr-299	3973	1	9/21/12	9/21/12	NUM
ftr-299	3973	2	)	)	PUNCT
ftr-299	3973	3	.	.	PUNCT
ftr-299	3974	1	the	the	DET
ftr-299	3974	2	fifth	fifth	ADJ
ftr-299	3974	3	circuit	circuit	NOUN
ftr-299	3974	4	(	(	PUNCT
ftr-299	3974	5	judge	judge	NOUN
ftr-299	3974	6	dennis	dennis	PROPN
ftr-299	3974	7	)	)	PUNCT
ftr-299	3974	8	,	,	PUNCT
ftr-299	3974	9	in	in	ADP
ftr-299	3974	10	reversing	reverse	VERB
ftr-299	3974	11	a	a	DET
ftr-299	3974	12	district	district	NOUN
ftr-299	3974	13	court	court	NOUN
ftr-299	3974	14	,	,	PUNCT
ftr-299	3974	15	declined	decline	VERB
ftr-299	3974	16	to	to	PART
ftr-299	3974	17	create	create	VERB
ftr-299	3974	18	a	a	DET
ftr-299	3974	19	circuit	circuit	NOUN
ftr-299	3974	20	split	split	VERB
ftr-299	3974	21	and	and	CCONJ
ftr-299	3974	22	held	hold	VERB
ftr-299	3974	23	that	that	SCONJ
ftr-299	3974	24	the	the	DET
ftr-299	3974	25	required	require	VERB
ftr-299	3974	26	records	record	NOUN
ftr-299	3974	27	doctrine	doctrine	NOUN
ftr-299	3974	28	applied	apply	VERB
ftr-299	3974	29	;	;	PUNCT
ftr-299	3974	30	the	the	DET
ftr-299	3974	31	individual	individual	NOUN
ftr-299	3974	32	was	be	AUX
ftr-299	3974	33	416	416	NUM
ftr-299	3974	34	florida	florida	PROPN
ftr-299	3974	35	tax	tax	NOUN
ftr-299	3974	36	review	review	NOUN
ftr-299	3974	37	[	[	X
ftr-299	3974	38	vol	vol	NOUN
ftr-299	3974	39	.	.	PUNCT
ftr-299	3975	1	15:5	15:5	NUM
ftr-299	3975	2	required	require	VERB
ftr-299	3975	3	to	to	PART
ftr-299	3975	4	produce	produce	VERB
ftr-299	3975	5	foreign	foreign	ADJ
ftr-299	3975	6	bank	bank	NOUN
ftr-299	3975	7	records	record	NOUN
ftr-299	3975	8	subpoenaed	subpoena	VERB
ftr-299	3975	9	in	in	ADP
ftr-299	3975	10	the	the	DET
ftr-299	3975	11	irs	irs	PROPN
ftr-299	3975	12	’s	’s	PART
ftr-299	3975	13	investigation	investigation	NOUN
ftr-299	3975	14	into	into	ADP
ftr-299	3975	15	whether	whether	SCONJ
ftr-299	3975	16	he	he	PRON
ftr-299	3975	17	used	use	VERB
ftr-299	3975	18	secret	secret	ADJ
ftr-299	3975	19	swiss	swiss	PROPN
ftr-299	3975	20	bank	bank	NOUN
ftr-299	3975	21	accounts	account	VERB
ftr-299	3975	22	[	[	X
ftr-299	3975	23	with	with	ADP
ftr-299	3975	24	ubs	ub	NOUN
ftr-299	3975	25	]	]	PUNCT
ftr-299	3975	26	to	to	PART
ftr-299	3975	27	evade	evade	VERB
ftr-299	3975	28	his	his	PRON
ftr-299	3975	29	federal	federal	ADJ
ftr-299	3975	30	income	income	NOUN
ftr-299	3975	31	taxes	taxis	NOUN
ftr-299	3975	32	.	.	PUNCT
ftr-299	3976	1	the	the	DET
ftr-299	3976	2	court	court	NOUN
ftr-299	3976	3	’s	’s	PART
ftr-299	3976	4	reasoning	reasoning	NOUN
ftr-299	3976	5	was	be	AUX
ftr-299	3976	6	that	that	SCONJ
ftr-299	3976	7	the	the	DET
ftr-299	3976	8	bank	bank	PROPN
ftr-299	3976	9	secrecy	secrecy	PROPN
ftr-299	3976	10	act	act	PROPN
ftr-299	3976	11	’s	’s	PART
ftr-299	3976	12	record	record	NOUN
ftr-299	3976	13	-	-	PUNCT
ftr-299	3976	14	keeping	keep	VERB
ftr-299	3976	15	requirement	requirement	NOUN
ftr-299	3976	16	is	be	AUX
ftr-299	3976	17	“	"	PUNCT
ftr-299	3976	18	essentially	essentially	ADV
ftr-299	3976	19	regulatory	regulatory	ADJ
ftr-299	3976	20	,	,	PUNCT
ftr-299	3976	21	”	"	PUNCT
ftr-299	3976	22	the	the	DET
ftr-299	3976	23	records	record	NOUN
ftr-299	3976	24	sought	seek	VERB
ftr-299	3976	25	are	be	AUX
ftr-299	3976	26	of	of	ADP
ftr-299	3976	27	a	a	DET
ftr-299	3976	28	kind	kind	NOUN
ftr-299	3976	29	“	"	PUNCT
ftr-299	3976	30	customarily	customarily	ADV
ftr-299	3976	31	kept	keep	VERB
ftr-299	3976	32	”	"	PUNCT
ftr-299	3976	33	by	by	ADP
ftr-299	3976	34	account	account	NOUN
ftr-299	3976	35	holders	holder	NOUN
ftr-299	3976	36	,	,	PUNCT
ftr-299	3976	37	and	and	CCONJ
ftr-299	3976	38	the	the	DET
ftr-299	3976	39	records	record	NOUN
ftr-299	3976	40	have	have	AUX
ftr-299	3976	41	assumed	assume	VERB
ftr-299	3976	42	“	"	PUNCT
ftr-299	3976	43	public	public	ADJ
ftr-299	3976	44	aspects	aspect	NOUN
ftr-299	3976	45	”	"	PUNCT
ftr-299	3976	46	;	;	PUNCT
ftr-299	3976	47	this	this	PRON
ftr-299	3976	48	is	be	AUX
ftr-299	3976	49	so	so	ADV
ftr-299	3976	50	even	even	ADV
ftr-299	3976	51	though	though	SCONJ
ftr-299	3976	52	one	one	NUM
ftr-299	3976	53	purpose	purpose	NOUN
ftr-299	3976	54	of	of	ADP
ftr-299	3976	55	the	the	DET
ftr-299	3976	56	bsa	bsa	PROPN
ftr-299	3976	57	was	be	AUX
ftr-299	3976	58	to	to	PART
ftr-299	3976	59	aid	aid	VERB
ftr-299	3976	60	law	law	NOUN
ftr-299	3976	61	enforcement	enforcement	NOUN
ftr-299	3976	62	officials	official	NOUN
ftr-299	3976	63	in	in	ADP
ftr-299	3976	64	pursuing	pursue	VERB
ftr-299	3976	65	criminal	criminal	ADJ
ftr-299	3976	66	investigations	investigation	NOUN
ftr-299	3976	67	.	.	PUNCT
ftr-299	3977	1	c.	c.	NOUN
ftr-299	3977	2	the	the	DET
ftr-299	3977	3	second	second	ADJ
ftr-299	3977	4	circuit	circuit	NOUN
ftr-299	3977	5	held	hold	VERB
ftr-299	3977	6	that	that	SCONJ
ftr-299	3977	7	owners	owner	NOUN
ftr-299	3977	8	of	of	ADP
ftr-299	3977	9	secret	secret	ADJ
ftr-299	3977	10	offshore	offshore	ADJ
ftr-299	3977	11	foreign	foreign	ADJ
ftr-299	3977	12	bank	bank	NOUN
ftr-299	3977	13	accounts	account	NOUN
ftr-299	3977	14	are	be	AUX
ftr-299	3977	15	not	not	PART
ftr-299	3977	16	“	"	PUNCT
ftr-299	3977	17	inherently	inherently	ADV
ftr-299	3977	18	suspect	suspect	ADJ
ftr-299	3977	19	”	"	PUNCT
ftr-299	3977	20	of	of	ADP
ftr-299	3977	21	tax	tax	NOUN
ftr-299	3977	22	evasion	evasion	NOUN
ftr-299	3977	23	or	or	CCONJ
ftr-299	3977	24	of	of	ADP
ftr-299	3977	25	anything	anything	PRON
ftr-299	3977	26	else	else	ADV
ftr-299	3977	27	illegal	illegal	ADJ
ftr-299	3977	28	.	.	PUNCT
ftr-299	3978	1	united	united	PROPN
ftr-299	3978	2	states	states	PROPN
ftr-299	3978	3	v.	v.	PROPN
ftr-299	3978	4	john	john	PROPN
ftr-299	3978	5	doe	doe	PROPN
ftr-299	3978	6	,	,	PUNCT
ftr-299	3978	7	2013	2013	NUM
ftr-299	3978	8	wl	wl	SYM
ftr-299	3978	9	6670733	6670733	NUM
ftr-299	3978	10	(	(	PUNCT
ftr-299	3978	11	2d	2d	NUM
ftr-299	3978	12	cir	cir	NOUN
ftr-299	3978	13	.	.	PUNCT
ftr-299	3979	1	12/19/13	12/19/13	NUM
ftr-299	3979	2	)	)	PUNCT
ftr-299	3979	3	.	.	PUNCT
ftr-299	3980	1	the	the	DET
ftr-299	3980	2	second	second	ADJ
ftr-299	3980	3	circuit	circuit	NOUN
ftr-299	3980	4	(	(	PUNCT
ftr-299	3980	5	judge	judge	PROPN
ftr-299	3980	6	wesley	wesley	PROPN
ftr-299	3980	7	)	)	PUNCT
ftr-299	3980	8	held	hold	VERB
ftr-299	3980	9	that	that	SCONJ
ftr-299	3980	10	the	the	DET
ftr-299	3980	11	required	require	VERB
ftr-299	3980	12	records	record	NOUN
ftr-299	3980	13	exception	exception	NOUN
ftr-299	3980	14	to	to	ADP
ftr-299	3980	15	the	the	DET
ftr-299	3980	16	fifth	fifth	ADJ
ftr-299	3980	17	amendment	amendment	NOUN
ftr-299	3980	18	applied	apply	VERB
ftr-299	3980	19	,	,	PUNCT
ftr-299	3980	20	and	and	CCONJ
ftr-299	3980	21	that	that	SCONJ
ftr-299	3980	22	production	production	NOUN
ftr-299	3980	23	of	of	ADP
ftr-299	3980	24	foreign	foreign	ADJ
ftr-299	3980	25	bank	bank	NOUN
ftr-299	3980	26	records	record	NOUN
ftr-299	3980	27	was	be	AUX
ftr-299	3980	28	required	require	VERB
ftr-299	3980	29	.	.	PUNCT
ftr-299	3981	1	judge	judge	PROPN
ftr-299	3981	2	wesley	wesley	PROPN
ftr-299	3981	3	stated	state	VERB
ftr-299	3981	4	:	:	PUNCT
ftr-299	3981	5	the	the	DET
ftr-299	3981	6	record	record	NOUN
ftr-299	3981	7	keeping	keep	VERB
ftr-299	3981	8	regulation	regulation	NOUN
ftr-299	3981	9	at	at	ADP
ftr-299	3981	10	issue	issue	NOUN
ftr-299	3981	11	here	here	ADV
ftr-299	3981	12	,	,	PUNCT
ftr-299	3981	13	31	31	NUM
ftr-299	3981	14	c.f.r	c.f.r	NOUN
ftr-299	3981	15	.	.	PUNCT
ftr-299	3982	1	section	section	PROPN
ftr-299	3982	2	1010.420	1010.420	NUM
ftr-299	3982	3	,	,	PUNCT
ftr-299	3982	4	targets	target	VERB
ftr-299	3982	5	those	those	PRON
ftr-299	3982	6	engaged	engage	VERB
ftr-299	3982	7	in	in	ADP
ftr-299	3982	8	the	the	DET
ftr-299	3982	9	lawful	lawful	ADJ
ftr-299	3982	10	activity	activity	NOUN
ftr-299	3982	11	of	of	ADP
ftr-299	3982	12	owning	own	VERB
ftr-299	3982	13	a	a	DET
ftr-299	3982	14	foreign	foreign	ADJ
ftr-299	3982	15	bank	bank	NOUN
ftr-299	3982	16	account	account	NOUN
ftr-299	3982	17	.	.	PUNCT
ftr-299	3983	1	“	"	PUNCT
ftr-299	3983	2	there	there	PRON
ftr-299	3983	3	is	be	VERB
ftr-299	3983	4	nothing	nothing	PRON
ftr-299	3983	5	inherently	inherently	ADV
ftr-299	3983	6	illegal	illegal	ADJ
ftr-299	3983	7	about	about	ADP
ftr-299	3983	8	having	have	VERB
ftr-299	3983	9	or	or	CCONJ
ftr-299	3983	10	being	be	AUX
ftr-299	3983	11	a	a	DET
ftr-299	3983	12	beneficiary	beneficiary	NOUN
ftr-299	3983	13	of	of	ADP
ftr-299	3983	14	an	an	DET
ftr-299	3983	15	offshore	offshore	ADJ
ftr-299	3983	16	foreign	foreign	ADJ
ftr-299	3983	17	bank	bank	NOUN
ftr-299	3983	18	account	account	NOUN
ftr-299	3983	19	.	.	PUNCT
ftr-299	3983	20	”	"	PUNCT
ftr-299	3984	1	m.h	m.h	PROPN
ftr-299	3984	2	.	.	PROPN
ftr-299	3984	3	,	,	PUNCT
ftr-299	3984	4	648	648	NUM
ftr-299	3984	5	f.3d	f.3d	NUM
ftr-299	3984	6	at	at	ADP
ftr-299	3984	7	1074	1074	NUM
ftr-299	3984	8	.	.	PUNCT
ftr-299	3985	1	doe	doe	NOUN
ftr-299	3985	2	’s	’s	PART
ftr-299	3985	3	protestations	protestation	NOUN
ftr-299	3985	4	notwithstanding	notwithstanding	ADP
ftr-299	3986	1	,	,	PUNCT
ftr-299	3986	2	owners	owner	NOUN
ftr-299	3986	3	of	of	ADP
ftr-299	3986	4	these	these	DET
ftr-299	3986	5	accounts	account	NOUN
ftr-299	3986	6	are	be	AUX
ftr-299	3986	7	not	not	PART
ftr-299	3986	8	“	"	PUNCT
ftr-299	3986	9	inherently	inherently	ADV
ftr-299	3986	10	suspect	suspect	VERB
ftr-299	3986	11	”	"	PUNCT
ftr-299	3986	12	and	and	CCONJ
ftr-299	3986	13	the	the	DET
ftr-299	3986	14	statute	statute	NOUN
ftr-299	3986	15	is	be	AUX
ftr-299	3986	16	“	"	PUNCT
ftr-299	3986	17	essentially	essentially	ADV
ftr-299	3986	18	regulatory	regulatory	ADJ
ftr-299	3986	19	.	.	PUNCT
ftr-299	3986	20	”	"	PUNCT
ftr-299	3987	1	doe	doe	NOUN
ftr-299	3987	2	’s	’s	PART
ftr-299	3987	3	argument	argument	NOUN
ftr-299	3987	4	that	that	SCONJ
ftr-299	3987	5	the	the	DET
ftr-299	3987	6	statute	statute	NOUN
ftr-299	3987	7	is	be	AUX
ftr-299	3987	8	criminally	criminally	ADV
ftr-299	3987	9	focused	focused	ADJ
ftr-299	3987	10	has	have	VERB
ftr-299	3987	11	some	some	DET
ftr-299	3987	12	force	force	NOUN
ftr-299	3987	13	.	.	PUNCT
ftr-299	3988	1	the	the	DET
ftr-299	3988	2	bsa	bsa	PROPN
ftr-299	3988	3	[	[	X
ftr-299	3988	4	bank	bank	NOUN
ftr-299	3988	5	secrecy	secrecy	PROPN
ftr-299	3988	6	act	act	PROPN
ftr-299	3988	7	]	]	PUNCT
ftr-299	3988	8	declares	declare	VERB
ftr-299	3988	9	that	that	SCONJ
ftr-299	3988	10	its	its	PRON
ftr-299	3988	11	purpose	purpose	NOUN
ftr-299	3988	12	is	be	AUX
ftr-299	3988	13	“	"	PUNCT
ftr-299	3988	14	to	to	PART
ftr-299	3988	15	require	require	VERB
ftr-299	3988	16	certain	certain	ADJ
ftr-299	3988	17	reports	report	NOUN
ftr-299	3988	18	or	or	CCONJ
ftr-299	3988	19	records	record	NOUN
ftr-299	3988	20	where	where	SCONJ
ftr-299	3988	21	they	they	PRON
ftr-299	3988	22	have	have	VERB
ftr-299	3988	23	a	a	DET
ftr-299	3988	24	high	high	ADJ
ftr-299	3988	25	degree	degree	NOUN
ftr-299	3988	26	of	of	ADP
ftr-299	3988	27	usefulness	usefulness	NOUN
ftr-299	3988	28	in	in	ADP
ftr-299	3988	29	criminal	criminal	ADJ
ftr-299	3988	30	,	,	PUNCT
ftr-299	3988	31	tax	tax	NOUN
ftr-299	3988	32	,	,	PUNCT
ftr-299	3988	33	or	or	CCONJ
ftr-299	3988	34	regulatory	regulatory	ADJ
ftr-299	3988	35	investigations	investigation	NOUN
ftr-299	3988	36	or	or	CCONJ
ftr-299	3988	37	proceedings	proceeding	NOUN
ftr-299	3988	38	,	,	PUNCT
ftr-299	3988	39	or	or	CCONJ
ftr-299	3988	40	in	in	ADP
ftr-299	3988	41	the	the	DET
ftr-299	3988	42	conduct	conduct	NOUN
ftr-299	3988	43	of	of	ADP
ftr-299	3988	44	intelligence	intelligence	NOUN
ftr-299	3988	45	or	or	CCONJ
ftr-299	3988	46	counterintelligence	counterintelligence	NOUN
ftr-299	3988	47	activities	activity	NOUN
ftr-299	3988	48	,	,	PUNCT
ftr-299	3988	49	including	include	VERB
ftr-299	3988	50	analysis	analysis	NOUN
ftr-299	3988	51	,	,	PUNCT
ftr-299	3988	52	to	to	PART
ftr-299	3988	53	protect	protect	VERB
ftr-299	3988	54	against	against	ADP
ftr-299	3988	55	international	international	ADJ
ftr-299	3988	56	terrorism	terrorism	NOUN
ftr-299	3988	57	.	.	PUNCT
ftr-299	3988	58	”	"	PUNCT
ftr-299	3989	1	31	31	NUM
ftr-299	3989	2	u.s.c	u.s.c	ADJ
ftr-299	3989	3	.	.	PUNCT
ftr-299	3989	4	section	section	NOUN
ftr-299	3989	5	5311	5311	NUM
ftr-299	3989	6	.	.	PUNCT
ftr-299	3990	1	it	it	PRON
ftr-299	3990	2	does	do	AUX
ftr-299	3990	3	list	list	VERB
ftr-299	3990	4	“	"	PUNCT
ftr-299	3990	5	criminal	criminal	ADJ
ftr-299	3990	6	investigations	investigation	NOUN
ftr-299	3990	7	”	"	PUNCT
ftr-299	3990	8	first	first	ADV
ftr-299	3990	9	,	,	PUNCT
ftr-299	3990	10	but	but	CCONJ
ftr-299	3990	11	this	this	DET
ftr-299	3990	12	multifaceted	multifaceted	ADJ
ftr-299	3990	13	statute	statute	NOUN
ftr-299	3990	14	clearly	clearly	ADV
ftr-299	3990	15	contributes	contribute	VERB
ftr-299	3990	16	to	to	ADP
ftr-299	3990	17	civil	civil	ADJ
ftr-299	3990	18	and	and	CCONJ
ftr-299	3990	19	intelligence	intelligence	NOUN
ftr-299	3990	20	efforts	effort	NOUN
ftr-299	3990	21	wholly	wholly	ADV
ftr-299	3990	22	unrelated	unrelated	ADJ
ftr-299	3990	23	to	to	ADP
ftr-299	3990	24	any	any	DET
ftr-299	3990	25	criminal	criminal	ADJ
ftr-299	3990	26	purpose	purpose	NOUN
ftr-299	3990	27	.	.	PUNCT
ftr-299	3991	1	although	although	SCONJ
ftr-299	3991	2	portions	portion	NOUN
ftr-299	3991	3	of	of	ADP
ftr-299	3991	4	the	the	DET
ftr-299	3991	5	statute	statute	NOUN
ftr-299	3991	6	’s	’s	PART
ftr-299	3991	7	legislative	legislative	ADJ
ftr-299	3991	8	history	history	NOUN
ftr-299	3991	9	support	support	NOUN
ftr-299	3991	10	doe	doe	NOUN
ftr-299	3991	11	’s	’s	PART
ftr-299	3991	12	characterization	characterization	NOUN
ftr-299	3991	13	of	of	ADP
ftr-299	3991	14	the	the	DET
ftr-299	3991	15	bsa	bsa	PROPN
ftr-299	3991	16	as	as	SCONJ
ftr-299	3991	17	focused	focus	VERB
ftr-299	3991	18	on	on	ADP
ftr-299	3991	19	criminal	criminal	ADJ
ftr-299	3991	20	activity	activity	NOUN
ftr-299	3991	21	,	,	PUNCT
ftr-299	3991	22	“	"	PUNCT
ftr-299	3991	23	[	[	X
ftr-299	3991	24	t]he	t]he	ADV
ftr-299	3991	25	supreme	supreme	ADJ
ftr-299	3991	26	court	court	PROPN
ftr-299	3991	27	has	have	AUX
ftr-299	3991	28	already	already	ADV
ftr-299	3991	29	considered	consider	VERB
ftr-299	3991	30	and	and	CCONJ
ftr-299	3991	31	rejected	reject	VERB
ftr-299	3991	32	these	these	DET
ftr-299	3991	33	arguments	argument	NOUN
ftr-299	3991	34	as	as	SCONJ
ftr-299	3991	35	they	they	PRON
ftr-299	3991	36	relate	relate	VERB
ftr-299	3991	37	to	to	ADP
ftr-299	3991	38	the	the	DET
ftr-299	3991	39	bsa	bsa	PROPN
ftr-299	3991	40	generally	generally	ADV
ftr-299	3991	41	.	.	PUNCT
ftr-299	3991	42	”	"	PUNCT
ftr-299	3992	1	m.h	m.h	PROPN
ftr-299	3992	2	.	.	PROPN
ftr-299	3992	3	,	,	PUNCT
ftr-299	3992	4	648	648	NUM
ftr-299	3992	5	f.3d	f.3d	NUM
ftr-299	3992	6	at	at	ADP
ftr-299	3992	7	1074	1074	NUM
ftr-299	3992	8	(	(	PUNCT
ftr-299	3992	9	citing	cite	VERB
ftr-299	3992	10	cal	cal	PROPN
ftr-299	3992	11	.	.	PUNCT
ftr-299	3993	1	bankers	banker	NOUN
ftr-299	3993	2	’	'	PUNCT
ftr-299	3993	3	ass’n	ass’n	NOUN
ftr-299	3993	4	v.	v.	ADP
ftr-299	3993	5	shultz	shultz	NOUN
ftr-299	3993	6	,	,	PUNCT
ftr-299	3993	7	416	416	NUM
ftr-299	3993	8	u.s	u.s	PROPN
ftr-299	3993	9	.	.	PROPN
ftr-299	3993	10	21	21	NUM
ftr-299	3993	11	,	,	PUNCT
ftr-299	3993	12	76	76	NUM
ftr-299	3993	13	-	-	SYM
ftr-299	3993	14	77	77	NUM
ftr-299	3993	15	(	(	PUNCT
ftr-299	3993	16	1974	1974	NUM
ftr-299	3993	17	)	)	PUNCT
ftr-299	3993	18	)	)	PUNCT
ftr-299	3993	19	.	.	PUNCT
ftr-299	3994	1	moreover	moreover	ADV
ftr-299	3994	2	,	,	PUNCT
ftr-299	3994	3	“	"	PUNCT
ftr-299	3994	4	the	the	DET
ftr-299	3994	5	question	question	NOUN
ftr-299	3994	6	is	be	AUX
ftr-299	3994	7	not	not	PART
ftr-299	3994	8	whether	whether	SCONJ
ftr-299	3994	9	congress	congress	PROPN
ftr-299	3994	10	was	be	AUX
ftr-299	3994	11	subjectively	subjectively	ADV
ftr-299	3994	12	concerned	concerned	ADJ
ftr-299	3994	13	about	about	ADP
ftr-299	3994	14	crime	crime	NOUN
ftr-299	3994	15	when	when	SCONJ
ftr-299	3994	16	enacting	enact	VERB
ftr-299	3994	17	the	the	DET
ftr-299	3994	18	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=63&_butinline=1&_butinfo=31%20cfr%201010.420&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=e4afb0bc6c8c19fecae31e16a525b708	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=63&_butinline=1&_butinfo=31%20cfr%201010.420&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=e4afb0bc6c8c19fecae31e16a525b708	NOUN
ftr-299	3994	19	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=63&_butinline=1&_butinfo=31%20cfr%201010.420&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=e4afb0bc6c8c19fecae31e16a525b708	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=63&_butinline=1&_butinfo=31%20cfr%201010.420&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=e4afb0bc6c8c19fecae31e16a525b708	X
ftr-299	3994	20	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=64&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b648%20f.3d%201067%2cat%201074%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=a72dbbfc443fc19ac6a696f1c2e990dd	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=64&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b648%20f.3d%201067%2cat%201074%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=a72dbbfc443fc19ac6a696f1c2e990dd	PROPN
ftr-299	3994	21	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=65&_butinline=1&_butinfo=31%20usc%205311&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=152d9c87a4f3091f3fd6650cbb4c77bb	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=65&_butinline=1&_butinfo=31%20usc%205311&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=152d9c87a4f3091f3fd6650cbb4c77bb	PROPN
ftr-299	3994	22	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=65&_butinline=1&_butinfo=31%20usc%205311&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=152d9c87a4f3091f3fd6650cbb4c77bb	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=65&_butinline=1&_butinfo=31%20usc%205311&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=152d9c87a4f3091f3fd6650cbb4c77bb	PROPN
ftr-299	3994	23	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=67&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b648%20f.3d%201067%2cat%201074%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=d4190e9ef0a8efd1f438b1e6bff44961	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=67&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b648%20f.3d%201067%2cat%201074%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=d4190e9ef0a8efd1f438b1e6bff44961	PROPN
ftr-299	3994	24	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=68&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b416%20u.s.%2021%2cat%2076%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=487e2fce8e8856feb9ee5e5ea1a0ce7d	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=68&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b416%20u.s.%2021%2cat%2076%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=487e2fce8e8856feb9ee5e5ea1a0ce7d	X
ftr-299	3994	25	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=68&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b416%20u.s.%2021%2cat%2076%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=487e2fce8e8856feb9ee5e5ea1a0ce7d	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=68&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b416%20u.s.%2021%2cat%2076%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=487e2fce8e8856feb9ee5e5ea1a0ce7d	NOUN
ftr-299	3994	26	2014	2014	NUM
ftr-299	3994	27	]	]	PUNCT
ftr-299	3994	28	recent	recent	ADJ
ftr-299	3994	29	developments	development	NOUN
ftr-299	3994	30	in	in	ADP
ftr-299	3994	31	federal	federal	ADJ
ftr-299	3994	32	income	income	NOUN
ftr-299	3994	33	taxation	taxation	NOUN
ftr-299	3994	34	417	417	NUM
ftr-299	3994	35	bsa	bsa	PROPN
ftr-299	3994	36	’s	’s	PART
ftr-299	3994	37	recordkeeping	recordkeeping	NOUN
ftr-299	3994	38	and	and	CCONJ
ftr-299	3994	39	reporting	reporting	NOUN
ftr-299	3994	40	provisions	provision	NOUN
ftr-299	3994	41	,	,	PUNCT
ftr-299	3994	42	but	but	CCONJ
ftr-299	3994	43	rather	rather	ADV
ftr-299	3994	44	whether	whether	SCONJ
ftr-299	3994	45	these	these	DET
ftr-299	3994	46	requirements	requirement	NOUN
ftr-299	3994	47	apply	apply	VERB
ftr-299	3994	48	exclusively	exclusively	ADV
ftr-299	3994	49	or	or	CCONJ
ftr-299	3994	50	almost	almost	ADV
ftr-299	3994	51	exclusively	exclusively	ADV
ftr-299	3994	52	to	to	ADP
ftr-299	3994	53	people	people	NOUN
ftr-299	3994	54	engaged	engage	VERB
ftr-299	3994	55	in	in	ADP
ftr-299	3994	56	criminal	criminal	ADJ
ftr-299	3994	57	activity	activity	NOUN
ftr-299	3994	58	.	.	PUNCT
ftr-299	3994	59	”	"	PUNCT
ftr-299	3995	1	grand	grand	ADJ
ftr-299	3995	2	jury	jury	NOUN
ftr-299	3995	3	proceedings	proceeding	NOUN
ftr-299	3995	4	,	,	PUNCT
ftr-299	3995	5	no	no	INTJ
ftr-299	3995	6	.	.	NOUN
ftr-299	3996	1	4	4	NUM
ftr-299	3996	2	-	-	SYM
ftr-299	3996	3	10	10	NUM
ftr-299	3996	4	,	,	PUNCT
ftr-299	3996	5	707	707	NUM
ftr-299	3996	6	f.3d	f.3d	NUM
ftr-299	3996	7	at	at	ADP
ftr-299	3996	8	1271	1271	NUM
ftr-299	3996	9	;	;	PUNCT
ftr-299	3996	10	accord	accord	NOUN
ftr-299	3996	11	grand	grand	ADJ
ftr-299	3996	12	jury	jury	NOUN
ftr-299	3996	13	subpoena	subpoena	NOUN
ftr-299	3996	14	,	,	PUNCT
ftr-299	3996	15	696	696	NUM
ftr-299	3996	16	f.3d	f.3d	NUM
ftr-299	3996	17	at	at	ADP
ftr-299	3996	18	434	434	NUM
ftr-299	3996	19	.	.	PUNCT
ftr-299	3997	1	looking	look	VERB
ftr-299	3997	2	beyond	beyond	ADP
ftr-299	3997	3	“	"	PUNCT
ftr-299	3997	4	congressional	congressional	ADJ
ftr-299	3997	5	subjective	subjective	ADJ
ftr-299	3997	6	intent	intent	NOUN
ftr-299	3997	7	”	"	PUNCT
ftr-299	3997	8	-if	-if	ADV
ftr-299	3997	9	there	there	PRON
ftr-299	3997	10	could	could	AUX
ftr-299	3997	11	be	be	AUX
ftr-299	3997	12	such	such	DET
ftr-299	3997	13	a	a	DET
ftr-299	3997	14	thing	thing	NOUN
ftr-299	3997	15	-the	-the	DET
ftr-299	3997	16	bsa	bsa	PROPN
ftr-299	3997	17	has	have	VERB
ftr-299	3997	18	considerable	considerable	ADJ
ftr-299	3997	19	regulatory	regulatory	ADJ
ftr-299	3997	20	utility	utility	NOUN
ftr-299	3997	21	outside	outside	ADP
ftr-299	3997	22	of	of	ADP
ftr-299	3997	23	the	the	DET
ftr-299	3997	24	criminal	criminal	ADJ
ftr-299	3997	25	justice	justice	NOUN
ftr-299	3997	26	context	context	NOUN
ftr-299	3997	27	.	.	PUNCT
ftr-299	3998	1	the	the	DET
ftr-299	3998	2	question	question	NOUN
ftr-299	3998	3	becomes	become	VERB
ftr-299	3998	4	whether	whether	SCONJ
ftr-299	3998	5	a	a	DET
ftr-299	3998	6	statute	statute	NOUN
ftr-299	3998	7	with	with	ADP
ftr-299	3998	8	mixed	mixed	ADJ
ftr-299	3998	9	criminal	criminal	ADJ
ftr-299	3998	10	and	and	CCONJ
ftr-299	3998	11	civil	civil	ADJ
ftr-299	3998	12	purposes	purpose	NOUN
ftr-299	3998	13	can	can	AUX
ftr-299	3998	14	be	be	AUX
ftr-299	3998	15	“	"	PUNCT
ftr-299	3998	16	essentially	essentially	ADV
ftr-299	3998	17	regulatory	regulatory	ADJ
ftr-299	3998	18	”	"	PUNCT
ftr-299	3998	19	with	with	ADP
ftr-299	3998	20	respect	respect	NOUN
ftr-299	3998	21	to	to	ADP
ftr-299	3998	22	the	the	DET
ftr-299	3998	23	required	require	VERB
ftr-299	3998	24	records	record	NOUN
ftr-299	3998	25	exception	exception	NOUN
ftr-299	3998	26	.	.	PUNCT
ftr-299	3999	1	we	we	PRON
ftr-299	3999	2	agree	agree	VERB
ftr-299	3999	3	with	with	ADP
ftr-299	3999	4	our	our	PRON
ftr-299	3999	5	sister	sister	NOUN
ftr-299	3999	6	circuits	circuit	NOUN
ftr-299	3999	7	:	:	PUNCT
ftr-299	3999	8	the	the	DET
ftr-299	3999	9	fact	fact	NOUN
ftr-299	3999	10	“	"	PUNCT
ftr-299	3999	11	[	[	X
ftr-299	3999	12	t]hat	t]hat	ADP
ftr-299	3999	13	a	a	DET
ftr-299	3999	14	statute	statute	NOUN
ftr-299	3999	15	relates	relate	VERB
ftr-299	3999	16	both	both	PRON
ftr-299	3999	17	to	to	ADP
ftr-299	3999	18	criminal	criminal	ADJ
ftr-299	3999	19	law	law	NOUN
ftr-299	3999	20	and	and	CCONJ
ftr-299	3999	21	to	to	ADP
ftr-299	3999	22	civil	civil	ADJ
ftr-299	3999	23	regulatory	regulatory	ADJ
ftr-299	3999	24	matters	matter	NOUN
ftr-299	3999	25	does	do	AUX
ftr-299	3999	26	not	not	PART
ftr-299	3999	27	strip	strip	VERB
ftr-299	3999	28	the	the	DET
ftr-299	3999	29	statute	statute	NOUN
ftr-299	3999	30	of	of	ADP
ftr-299	3999	31	its	its	PRON
ftr-299	3999	32	status	status	NOUN
ftr-299	3999	33	as	as	ADP
ftr-299	3999	34	‘	'	PUNCT
ftr-299	3999	35	essentially	essentially	ADV
ftr-299	3999	36	regulatory	regulatory	ADJ
ftr-299	3999	37	.	.	PUNCT
ftr-299	3999	38	’	'	PUNCT
ftr-299	3999	39	”	"	PUNCT
ftr-299	3999	40	grand	grand	ADJ
ftr-299	3999	41	jury	jury	NOUN
ftr-299	3999	42	proceedings	proceeding	NOUN
ftr-299	3999	43	,	,	PUNCT
ftr-299	3999	44	no	no	INTJ
ftr-299	3999	45	.	.	NOUN
ftr-299	3999	46	4	4	NUM
ftr-299	3999	47	-	-	SYM
ftr-299	3999	48	10	10	NUM
ftr-299	3999	49	,	,	PUNCT
ftr-299	3999	50	707	707	NUM
ftr-299	3999	51	f.3d	f.3d	NUM
ftr-299	3999	52	at	at	ADP
ftr-299	3999	53	1270	1270	NUM
ftr-299	3999	54	.	.	PUNCT
ftr-299	4000	1	because	because	SCONJ
ftr-299	4000	2	people	people	NOUN
ftr-299	4000	3	owning	own	VERB
ftr-299	4000	4	foreign	foreign	ADJ
ftr-299	4000	5	bank	bank	NOUN
ftr-299	4000	6	accounts	account	NOUN
ftr-299	4000	7	are	be	AUX
ftr-299	4000	8	not	not	PART
ftr-299	4000	9	inherently	inherently	ADV
ftr-299	4000	10	guilty	guilty	ADJ
ftr-299	4000	11	of	of	ADP
ftr-299	4000	12	criminal	criminal	ADJ
ftr-299	4000	13	activity	activity	NOUN
ftr-299	4000	14	,	,	PUNCT
ftr-299	4000	15	the	the	DET
ftr-299	4000	16	bsa	bsa	PROPN
ftr-299	4000	17	’s	’s	PART
ftr-299	4000	18	applicable	applicable	ADJ
ftr-299	4000	19	recordkeeping	recordkeeping	NOUN
ftr-299	4000	20	requirement	requirement	NOUN
ftr-299	4000	21	,	,	PUNCT
ftr-299	4000	22	designed	design	VERB
ftr-299	4000	23	to	to	PART
ftr-299	4000	24	facilitate	facilitate	VERB
ftr-299	4000	25	“	"	PUNCT
ftr-299	4000	26	criminal	criminal	ADJ
ftr-299	4000	27	,	,	PUNCT
ftr-299	4000	28	tax	tax	NOUN
ftr-299	4000	29	,	,	PUNCT
ftr-299	4000	30	or	or	CCONJ
ftr-299	4000	31	regulatory	regulatory	ADJ
ftr-299	4000	32	investigations	investigation	NOUN
ftr-299	4000	33	or	or	CCONJ
ftr-299	4000	34	proceedings	proceeding	NOUN
ftr-299	4000	35	,	,	PUNCT
ftr-299	4000	36	or	or	CCONJ
ftr-299	4000	37	[	[	X
ftr-299	4000	38	]	]	X
ftr-299	4000	39	the	the	DET
ftr-299	4000	40	conduct	conduct	NOUN
ftr-299	4000	41	of	of	ADP
ftr-299	4000	42	intelligence	intelligence	NOUN
ftr-299	4000	43	or	or	CCONJ
ftr-299	4000	44	counterintelligence	counterintelligence	NOUN
ftr-299	4000	45	activities	activity	NOUN
ftr-299	4000	46	,	,	PUNCT
ftr-299	4000	47	”	"	PUNCT
ftr-299	4000	48	31	31	NUM
ftr-299	4000	49	u.s.c	u.s.c	NOUN
ftr-299	4000	50	.	.	PUNCT
ftr-299	4001	1	section	section	NOUN
ftr-299	4001	2	5311	5311	NUM
ftr-299	4001	3	,	,	PUNCT
ftr-299	4001	4	is	be	AUX
ftr-299	4001	5	still	still	ADV
ftr-299	4001	6	essentially	essentially	ADV
ftr-299	4001	7	regulatory	regulatory	ADJ
ftr-299	4001	8	.	.	PUNCT
ftr-299	4002	1	(	(	PUNCT
ftr-299	4002	2	footnote	footnote	NOUN
ftr-299	4002	3	omitted	omit	VERB
ftr-299	4002	4	)	)	PUNCT
ftr-299	4002	5			NOUN
ftr-299	4002	6	these	these	PRON
ftr-299	4002	7	were	be	AUX
ftr-299	4002	8	records	record	NOUN
ftr-299	4002	9	that	that	PRON
ftr-299	4002	10	were	be	AUX
ftr-299	4002	11	routinely	routinely	ADV
ftr-299	4002	12	maintained	maintain	VERB
ftr-299	4002	13	and	and	CCONJ
ftr-299	4002	14	made	make	VERB
ftr-299	4002	15	available	available	ADJ
ftr-299	4002	16	to	to	ADP
ftr-299	4002	17	government	government	NOUN
ftr-299	4002	18	agents	agent	NOUN
ftr-299	4002	19	upon	upon	SCONJ
ftr-299	4002	20	request	request	NOUN
ftr-299	4002	21	by	by	ADP
ftr-299	4002	22	those	those	DET
ftr-299	4002	23	german	german	ADJ
ftr-299	4002	24	jews	jews	PROPN
ftr-299	4002	25	who	who	PRON
ftr-299	4002	26	held	hold	VERB
ftr-299	4002	27	secret	secret	ADJ
ftr-299	4002	28	accounts	account	NOUN
ftr-299	4002	29	in	in	ADP
ftr-299	4002	30	swiss	swiss	ADJ
ftr-299	4002	31	banks	bank	NOUN
ftr-299	4002	32	during	during	ADP
ftr-299	4002	33	the	the	DET
ftr-299	4002	34	1930s	1930	NOUN
ftr-299	4002	35	and	and	CCONJ
ftr-299	4002	36	1940s	1940	NOUN
ftr-299	4002	37	.	.	PUNCT
ftr-299	4003	1	d.	d.	PROPN
ftr-299	4003	2	no	no	DET
ftr-299	4003	3	circuit	circuit	NOUN
ftr-299	4003	4	conflicts	conflict	NOUN
ftr-299	4003	5	yet	yet	ADV
ftr-299	4003	6	;	;	PUNCT
ftr-299	4003	7	the	the	DET
ftr-299	4003	8	fifth	fifth	ADJ
ftr-299	4003	9	case	case	NOUN
ftr-299	4003	10	was	be	AUX
ftr-299	4003	11	from	from	ADP
ftr-299	4003	12	the	the	DET
ftr-299	4003	13	fourth	fourth	ADJ
ftr-299	4003	14	circuit	circuit	NOUN
ftr-299	4003	15	.	.	PUNCT
ftr-299	4004	1	united	united	PROPN
ftr-299	4004	2	states	states	PROPN
ftr-299	4004	3	v.	v.	ADP
ftr-299	4004	4	under	under	ADP
ftr-299	4004	5	seal	seal	NOUN
ftr-299	4004	6	,	,	PUNCT
ftr-299	4004	7	737	737	NUM
ftr-299	4004	8	f.3d	f.3d	NUM
ftr-299	4004	9	330	330	NUM
ftr-299	4004	10	(	(	PUNCT
ftr-299	4004	11	4th	4th	ADJ
ftr-299	4004	12	cir	cir	NOUN
ftr-299	4004	13	.	.	PUNCT
ftr-299	4005	1	12/13/13	12/13/13	NUM
ftr-299	4005	2	)	)	PUNCT
ftr-299	4005	3	.	.	PUNCT
ftr-299	4006	1	the	the	DET
ftr-299	4006	2	fourth	fourth	ADJ
ftr-299	4006	3	circuit	circuit	NOUN
ftr-299	4006	4	(	(	PUNCT
ftr-299	4006	5	judge	judge	PROPN
ftr-299	4006	6	agee	agee	PROPN
ftr-299	4006	7	)	)	PUNCT
ftr-299	4006	8	agreed	agree	VERB
ftr-299	4006	9	with	with	ADP
ftr-299	4006	10	the	the	DET
ftr-299	4006	11	other	other	ADJ
ftr-299	4006	12	circuits	circuit	NOUN
ftr-299	4006	13	that	that	PRON
ftr-299	4006	14	have	have	AUX
ftr-299	4006	15	dealt	deal	VERB
ftr-299	4006	16	with	with	ADP
ftr-299	4006	17	this	this	DET
ftr-299	4006	18	issue	issue	NOUN
ftr-299	4006	19	,	,	PUNCT
ftr-299	4006	20	and	and	CCONJ
ftr-299	4006	21	held	hold	VERB
ftr-299	4006	22	that	that	SCONJ
ftr-299	4006	23	the	the	DET
ftr-299	4006	24	required	require	VERB
ftr-299	4006	25	records	record	NOUN
ftr-299	4006	26	doctrine	doctrine	NOUN
ftr-299	4006	27	overrode	overrode	VERB
ftr-299	4006	28	the	the	DET
ftr-299	4006	29	fifth	fifth	ADJ
ftr-299	4006	30	amendment	amendment	NOUN
ftr-299	4006	31	privilege	privilege	NOUN
ftr-299	4006	32	against	against	ADP
ftr-299	4006	33	self	self	NOUN
ftr-299	4006	34	-	-	PUNCT
ftr-299	4006	35	incrimination	incrimination	NOUN
ftr-299	4006	36	of	of	ADP
ftr-299	4006	37	a	a	DET
ftr-299	4006	38	couple	couple	NOUN
ftr-299	4006	39	who	who	PRON
ftr-299	4006	40	held	hold	VERB
ftr-299	4006	41	an	an	DET
ftr-299	4006	42	account	account	NOUN
ftr-299	4006	43	(	(	PUNCT
ftr-299	4006	44	successively	successively	ADV
ftr-299	4006	45	)	)	PUNCT
ftr-299	4006	46	in	in	ADP
ftr-299	4006	47	two	two	NUM
ftr-299	4006	48	swiss	swiss	ADJ
ftr-299	4006	49	private	private	ADJ
ftr-299	4006	50	banks	bank	NOUN
ftr-299	4006	51	.	.	PUNCT
ftr-299	4007	1	c.	c.	PROPN
ftr-299	4007	2	litigation	litigation	PROPN
ftr-299	4007	3	costs	cost	VERB
ftr-299	4007	4	1	1	NUM
ftr-299	4007	5	.	.	PUNCT
ftr-299	4007	6	when	when	SCONJ
ftr-299	4007	7	the	the	DET
ftr-299	4007	8	irs	irs	PROPN
ftr-299	4007	9	cuts	cut	VERB
ftr-299	4007	10	the	the	DET
ftr-299	4007	11	taxpayer	taxpayer	NOUN
ftr-299	4007	12	a	a	DET
ftr-299	4007	13	break	break	NOUN
ftr-299	4007	14	in	in	ADP
ftr-299	4007	15	settling	settle	VERB
ftr-299	4007	16	a	a	DET
ftr-299	4007	17	case	case	NOUN
ftr-299	4007	18	,	,	PUNCT
ftr-299	4007	19	the	the	DET
ftr-299	4007	20	taxpayer	taxpayer	NOUN
ftr-299	4007	21	is	be	AUX
ftr-299	4007	22	not	not	PART
ftr-299	4007	23	a	a	DET
ftr-299	4007	24	“	"	PUNCT
ftr-299	4007	25	prevailing	prevail	VERB
ftr-299	4007	26	party	party	NOUN
ftr-299	4007	27	.	.	PUNCT
ftr-299	4007	28	”	"	PUNCT
ftr-299	4008	1	knudsen	knudsen	PROPN
ftr-299	4008	2	v.	v.	PROPN
ftr-299	4008	3	commissioner	commissioner	PROPN
ftr-299	4008	4	,	,	PUNCT
ftr-299	4008	5	t.c	t.c	PROPN
ftr-299	4008	6	.	.	PROPN
ftr-299	4008	7	memo	memo	NOUN
ftr-299	4008	8	.	.	PUNCT
ftr-299	4009	1	2013	2013	NUM
ftr-299	4009	2	-	-	SYM
ftr-299	4009	3	87	87	NUM
ftr-299	4009	4	(	(	PUNCT
ftr-299	4009	5	4/1/13	4/1/13	NOUN
ftr-299	4009	6	)	)	PUNCT
ftr-299	4009	7	.	.	PUNCT
ftr-299	4010	1	on	on	ADP
ftr-299	4010	2	5/14/09	5/14/09	NUM
ftr-299	4010	3	,	,	PUNCT
ftr-299	4010	4	the	the	DET
ftr-299	4010	5	irs	irs	PROPN
ftr-299	4010	6	denied	deny	VERB
ftr-299	4010	7	the	the	DET
ftr-299	4010	8	taxpayer’shamilton	taxpayer’shamilton	NOUN
ftr-299	4010	9	request	request	NOUN
ftr-299	4010	10	for	for	ADP
ftr-299	4010	11	§	§	PROPN
ftr-299	4010	12	6015(f	6015(f	NUM
ftr-299	4010	13	)	)	PUNCT
ftr-299	4010	14	relief	relief	NOUN
ftr-299	4010	15	on	on	ADP
ftr-299	4010	16	the	the	DET
ftr-299	4010	17	ground	ground	NOUN
ftr-299	4010	18	that	that	SCONJ
ftr-299	4010	19	she	she	PRON
ftr-299	4010	20	had	have	AUX
ftr-299	4010	21	failed	fail	VERB
ftr-299	4010	22	to	to	PART
ftr-299	4010	23	seek	seek	VERB
ftr-299	4010	24	relief	relief	NOUN
ftr-299	4010	25	within	within	ADP
ftr-299	4010	26	the	the	DET
ftr-299	4010	27	two	two	NUM
ftr-299	4010	28	year	year	NOUN
ftr-299	4010	29	period	period	NOUN
ftr-299	4010	30	required	require	VERB
ftr-299	4010	31	by	by	ADP
ftr-299	4010	32	reg	reg	NOUN
ftr-299	4010	33	.	.	PUNCT
ftr-299	4011	1	§	§	PROPN
ftr-299	4011	2	1.60155(b)(1	1.60155(b)(1	NUM
ftr-299	4011	3	)	)	PUNCT
ftr-299	4011	4	.	.	PUNCT
ftr-299	4012	1	the	the	DET
ftr-299	4012	2	taxpayer	taxpayer	NOUN
ftr-299	4012	3	sought	seek	VERB
ftr-299	4012	4	review	review	NOUN
ftr-299	4012	5	in	in	ADP
ftr-299	4012	6	the	the	DET
ftr-299	4012	7	tax	tax	NOUN
ftr-299	4012	8	court	court	NOUN
ftr-299	4012	9	and	and	CCONJ
ftr-299	4012	10	on	on	ADP
ftr-299	4012	11	3/15/11	3/15/11	NUM
ftr-299	4012	12	the	the	DET
ftr-299	4012	13	irs	irs	PROPN
ftr-299	4012	14	stipulated	stipulate	VERB
ftr-299	4012	15	that	that	SCONJ
ftr-299	4012	16	the	the	DET
ftr-299	4012	17	taxpayer	taxpayer	NOUN
ftr-299	4012	18	qualified	qualify	VERB
ftr-299	4012	19	for	for	ADP
ftr-299	4012	20	complete	complete	ADJ
ftr-299	4012	21	relief	relief	NOUN
ftr-299	4012	22	under	under	ADP
ftr-299	4012	23	§	§	PROPN
ftr-299	4012	24	6015(f	6015(f	NUM
ftr-299	4012	25	)	)	PUNCT
ftr-299	4012	26	for	for	ADP
ftr-299	4012	27	all	all	DET
ftr-299	4012	28	subject	subject	ADJ
ftr-299	4012	29	years	year	NOUN
ftr-299	4012	30	if	if	SCONJ
ftr-299	4012	31	the	the	DET
ftr-299	4012	32	two	two	NUM
ftr-299	4012	33	-	-	PUNCT
ftr-299	4012	34	year	year	NOUN
ftr-299	4012	35	deadline	deadline	NOUN
ftr-299	4012	36	was	be	AUX
ftr-299	4012	37	invalid	invalid	ADJ
ftr-299	4012	38	.	.	PUNCT
ftr-299	4013	1	on	on	ADP
ftr-299	4013	2	7/25/11	7/25/11	NUM
ftr-299	4013	3	“	"	PUNCT
ftr-299	4013	4	the	the	DET
ftr-299	4013	5	irs	irs	PROPN
ftr-299	4013	6	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=69&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201271%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=1bd2cc58611d0232ad70fc624d43e146	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=69&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201271%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=1bd2cc58611d0232ad70fc624d43e146	X
ftr-299	4013	7	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=69&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201271%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=1bd2cc58611d0232ad70fc624d43e146	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=69&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201271%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=1bd2cc58611d0232ad70fc624d43e146	PROPN
ftr-299	4013	8	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=70&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b696%20f.3d%20428%2cat%20434%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=61dae827cfa9c88f968d3d72f27180ba	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=70&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b696%20f.3d%20428%2cat%20434%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=61dae827cfa9c88f968d3d72f27180ba	PROPN
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ftr-299	4013	10	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=71&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201270%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=07afbaa1ebd74404c12b091156ee4105	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=71&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201270%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=07afbaa1ebd74404c12b091156ee4105	PROPN
ftr-299	4013	11	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=71&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201270%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=07afbaa1ebd74404c12b091156ee4105	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=71&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201270%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=07afbaa1ebd74404c12b091156ee4105	PROPN
ftr-299	4013	12	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=72&_butinline=1&_butinfo=31%20usc%205311&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=eb10511dcd448c795a82e447c53a0125	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=72&_butinline=1&_butinfo=31%20usc%205311&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=eb10511dcd448c795a82e447c53a0125	PROPN
ftr-299	4013	13	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=72&_butinline=1&_butinfo=31%20usc%205311&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=eb10511dcd448c795a82e447c53a0125	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=72&_butinline=1&_butinfo=31%20usc%205311&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=eb10511dcd448c795a82e447c53a0125	PROPN
ftr-299	4014	1	418	418	NUM
ftr-299	4014	2	florida	florida	PROPN
ftr-299	4014	3	tax	tax	PROPN
ftr-299	4014	4	review	review	NOUN
ftr-299	4015	1	[	[	X
ftr-299	4015	2	vol	vol	NOUN
ftr-299	4015	3	.	.	PUNCT
ftr-299	4016	1	15:5	15:5	NUM
ftr-299	4016	2	announced	announce	VERB
ftr-299	4016	3	as	as	ADP
ftr-299	4016	4	a	a	DET
ftr-299	4016	5	policy	policy	NOUN
ftr-299	4016	6	directive	directive	NOUN
ftr-299	4016	7	that	that	PRON
ftr-299	4016	8	the	the	DET
ftr-299	4016	9	department	department	NOUN
ftr-299	4016	10	of	of	ADP
ftr-299	4016	11	the	the	DET
ftr-299	4016	12	treasury	treasury	NOUN
ftr-299	4016	13	would	would	AUX
ftr-299	4016	14	expand	expand	VERB
ftr-299	4016	15	the	the	DET
ftr-299	4016	16	two	two	NUM
ftr-299	4016	17	-	-	PUNCT
ftr-299	4016	18	year	year	NOUN
ftr-299	4016	19	deadline	deadline	NOUN
ftr-299	4016	20	‘	'	PUNCT
ftr-299	4016	21	in	in	ADP
ftr-299	4016	22	the	the	DET
ftr-299	4016	23	interest	interest	NOUN
ftr-299	4016	24	of	of	ADP
ftr-299	4016	25	tax	tax	NOUN
ftr-299	4016	26	administration	administration	NOUN
ftr-299	4016	27	and	and	CCONJ
ftr-299	4017	1	*	*	NOUN
ftr-299	4017	2	*	*	PUNCT
ftr-299	4017	3	*	*	VERB
ftr-299	4017	4	not	not	PART
ftr-299	4017	5	reflective	reflective	ADJ
ftr-299	4017	6	of	of	ADP
ftr-299	4017	7	any	any	DET
ftr-299	4017	8	doubt	doubt	NOUN
ftr-299	4017	9	concerning	concern	VERB
ftr-299	4017	10	the	the	DET
ftr-299	4017	11	authority	authority	NOUN
ftr-299	4017	12	of	of	ADP
ftr-299	4017	13	the	the	DET
ftr-299	4017	14	service	service	NOUN
ftr-299	4017	15	to	to	PART
ftr-299	4017	16	impose	impose	VERB
ftr-299	4017	17	the	the	DET
ftr-299	4017	18	two	two	NUM
ftr-299	4017	19	-	-	PUNCT
ftr-299	4017	20	year	year	NOUN
ftr-299	4017	21	deadline	deadline	NOUN
ftr-299	4017	22	’	'	PUNCT
ftr-299	4017	23	and	and	CCONJ
ftr-299	4017	24	that	that	SCONJ
ftr-299	4017	25	the	the	DET
ftr-299	4017	26	two	two	NUM
ftr-299	4017	27	-	-	PUNCT
ftr-299	4017	28	year	year	NOUN
ftr-299	4017	29	deadline	deadline	NOUN
ftr-299	4017	30	would	would	AUX
ftr-299	4017	31	no	no	ADV
ftr-299	4017	32	longer	long	ADV
ftr-299	4017	33	be	be	AUX
ftr-299	4017	34	enforced	enforce	VERB
ftr-299	4017	35	in	in	ADP
ftr-299	4017	36	cases	case	NOUN
ftr-299	4017	37	docketed	docket	VERB
ftr-299	4017	38	in	in	ADP
ftr-299	4017	39	[	[	PUNCT
ftr-299	4017	40	the	the	DET
ftr-299	4017	41	tax	tax	NOUN
ftr-299	4017	42	court	court	NOUN
ftr-299	4017	43	]	]	PUNCT
ftr-299	4017	44	.	.	PUNCT
ftr-299	4017	45	”	"	PUNCT
ftr-299	4017	46	see	see	VERB
ftr-299	4017	47	chief	chief	ADJ
ftr-299	4017	48	counsel	counsel	NOUN
ftr-299	4017	49	notice	notice	VERB
ftr-299	4017	50	cc-2011	cc-2011	PROPN
ftr-299	4017	51	-	-	PUNCT
ftr-299	4017	52	017	017	NUM
ftr-299	4017	53	(	(	PUNCT
ftr-299	4017	54	july	july	PROPN
ftr-299	4017	55	25	25	NUM
ftr-299	4017	56	,	,	PUNCT
ftr-299	4017	57	2011	2011	NUM
ftr-299	4017	58	)	)	PUNCT
ftr-299	4017	59	;	;	PUNCT
ftr-299	4017	60	notice	notice	VERB
ftr-299	4017	61	2011	2011	NUM
ftr-299	4017	62	-	-	SYM
ftr-299	4017	63	70	70	NUM
ftr-299	4017	64	,	,	PUNCT
ftr-299	4017	65	2011	2011	NUM
ftr-299	4017	66	-	-	SYM
ftr-299	4017	67	32	32	NUM
ftr-299	4017	68	i.r.b	i.r.b	NOUN
ftr-299	4017	69	.	.	PUNCT
ftr-299	4017	70	135	135	NUM
ftr-299	4017	71	.	.	PUNCT
ftr-299	4018	1	in	in	ADP
ftr-299	4018	2	august	august	PROPN
ftr-299	4018	3	2011	2011	NUM
ftr-299	4018	4	the	the	DET
ftr-299	4018	5	irs	irs	PROPN
ftr-299	4018	6	conceded	concede	VERB
ftr-299	4018	7	that	that	SCONJ
ftr-299	4018	8	the	the	DET
ftr-299	4018	9	taxpayer	taxpayer	NOUN
ftr-299	4018	10	was	be	AUX
ftr-299	4018	11	entitled	entitle	VERB
ftr-299	4018	12	to	to	ADP
ftr-299	4018	13	relief	relief	NOUN
ftr-299	4018	14	.	.	PUNCT
ftr-299	4019	1	thereafter	thereafter	ADV
ftr-299	4019	2	,	,	PUNCT
ftr-299	4019	3	the	the	DET
ftr-299	4019	4	taxpayer	taxpayer	NOUN
ftr-299	4019	5	sought	seek	VERB
ftr-299	4019	6	attorney	attorney	NOUN
ftr-299	4019	7	’s	’s	PART
ftr-299	4019	8	fees	fee	NOUN
ftr-299	4019	9	under	under	ADP
ftr-299	4019	10	§	§	PROPN
ftr-299	4019	11	7430	7430	NUM
ftr-299	4019	12	,	,	PUNCT
ftr-299	4019	13	but	but	CCONJ
ftr-299	4019	14	the	the	DET
ftr-299	4019	15	tax	tax	NOUN
ftr-299	4019	16	court	court	NOUN
ftr-299	4019	17	(	(	PUNCT
ftr-299	4019	18	judge	judge	PROPN
ftr-299	4019	19	thornton	thornton	PROPN
ftr-299	4019	20	)	)	PUNCT
ftr-299	4019	21	denied	deny	VERB
ftr-299	4019	22	the	the	DET
ftr-299	4019	23	taxpayer	taxpayer	NOUN
ftr-299	4019	24	’s	’s	PART
ftr-299	4019	25	motion	motion	NOUN
ftr-299	4019	26	for	for	ADP
ftr-299	4019	27	attorney	attorney	NOUN
ftr-299	4019	28	’s	’s	PART
ftr-299	4019	29	fees	fee	NOUN
ftr-299	4019	30	because	because	SCONJ
ftr-299	4019	31	she	she	PRON
ftr-299	4019	32	was	be	AUX
ftr-299	4019	33	not	not	PART
ftr-299	4019	34	a	a	DET
ftr-299	4019	35	“	"	PUNCT
ftr-299	4019	36	prevailing	prevail	VERB
ftr-299	4019	37	party	party	NOUN
ftr-299	4019	38	”	"	PUNCT
ftr-299	4019	39	as	as	SCONJ
ftr-299	4019	40	required	require	VERB
ftr-299	4019	41	by	by	ADP
ftr-299	4019	42	the	the	DET
ftr-299	4019	43	statute	statute	NOUN
ftr-299	4019	44	.	.	PUNCT
ftr-299	4020	1	section	section	PROPN
ftr-299	4020	2	7430	7430	NUM
ftr-299	4020	3	provides	provide	VERB
ftr-299	4020	4	that	that	SCONJ
ftr-299	4020	5	a	a	DET
ftr-299	4020	6	taxpayer	taxpayer	NOUN
ftr-299	4020	7	qualifies	qualify	VERB
ftr-299	4020	8	as	as	ADP
ftr-299	4020	9	a	a	DET
ftr-299	4020	10	prevailing	prevail	VERB
ftr-299	4020	11	party	party	NOUN
ftr-299	4020	12	only	only	ADV
ftr-299	4020	13	if	if	SCONJ
ftr-299	4020	14	either	either	CCONJ
ftr-299	4020	15	(	(	PUNCT
ftr-299	4020	16	1	1	X
ftr-299	4020	17	)	)	PUNCT
ftr-299	4020	18	the	the	DET
ftr-299	4020	19	taxpayer	taxpayer	NOUN
ftr-299	4020	20	has	have	AUX
ftr-299	4020	21	made	make	VERB
ftr-299	4020	22	a	a	DET
ftr-299	4020	23	“	"	PUNCT
ftr-299	4020	24	qualified	qualified	ADJ
ftr-299	4020	25	offer	offer	NOUN
ftr-299	4020	26	”	"	PUNCT
ftr-299	4020	27	or	or	CCONJ
ftr-299	4020	28	(	(	PUNCT
ftr-299	4020	29	2	2	X
ftr-299	4020	30	)	)	PUNCT
ftr-299	4020	31	the	the	DET
ftr-299	4020	32	irs	irs	PROPN
ftr-299	4020	33	’s	’s	PART
ftr-299	4020	34	position	position	NOUN
ftr-299	4020	35	is	be	AUX
ftr-299	4020	36	not	not	PART
ftr-299	4020	37	substantially	substantially	ADV
ftr-299	4020	38	justified	justify	VERB
ftr-299	4020	39	,	,	PUNCT
ftr-299	4020	40	but	but	CCONJ
ftr-299	4020	41	the	the	DET
ftr-299	4020	42	taxpayer	taxpayer	NOUN
ftr-299	4020	43	relied	rely	VERB
ftr-299	4020	44	on	on	ADP
ftr-299	4020	45	only	only	ADV
ftr-299	4020	46	the	the	DET
ftr-299	4020	47	qualified	qualified	ADJ
ftr-299	4020	48	offer	offer	NOUN
ftr-299	4020	49	rule	rule	NOUN
ftr-299	4020	50	.	.	PUNCT
ftr-299	4021	1	however	however	ADV
ftr-299	4021	2	,	,	PUNCT
ftr-299	4021	3	the	the	DET
ftr-299	4021	4	qualified	qualified	ADJ
ftr-299	4021	5	offer	offer	NOUN
ftr-299	4021	6	rule	rule	NOUN
ftr-299	4021	7	does	do	AUX
ftr-299	4021	8	not	not	PART
ftr-299	4021	9	apply	apply	VERB
ftr-299	4021	10	where	where	SCONJ
ftr-299	4021	11	the	the	DET
ftr-299	4021	12	judgment	judgment	NOUN
ftr-299	4021	13	is	be	AUX
ftr-299	4021	14	issued	issue	VERB
ftr-299	4021	15	pursuant	pursuant	ADJ
ftr-299	4021	16	to	to	ADP
ftr-299	4021	17	a	a	DET
ftr-299	4021	18	settlement	settlement	NOUN
ftr-299	4021	19	,	,	PUNCT
ftr-299	4021	20	§	§	PROPN
ftr-299	4021	21	7430(c)(4)(e)(ii)(i	7430(c)(4)(e)(ii)(i	NUM
ftr-299	4021	22	)	)	PUNCT
ftr-299	4021	23	,	,	PUNCT
ftr-299	4021	24	and	and	CCONJ
ftr-299	4021	25	the	the	DET
ftr-299	4021	26	court	court	NOUN
ftr-299	4021	27	held	hold	VERB
ftr-299	4021	28	that	that	SCONJ
ftr-299	4021	29	the	the	DET
ftr-299	4021	30	judgment	judgment	NOUN
ftr-299	4021	31	in	in	ADP
ftr-299	4021	32	this	this	DET
ftr-299	4021	33	case	case	NOUN
ftr-299	4021	34	was	be	AUX
ftr-299	4021	35	based	base	VERB
ftr-299	4021	36	on	on	ADP
ftr-299	4021	37	a	a	DET
ftr-299	4021	38	“	"	PUNCT
ftr-299	4021	39	settlement	settlement	NOUN
ftr-299	4021	40	.	.	PUNCT
ftr-299	4021	41	”	"	PUNCT
ftr-299	4022	1	d.	d.	PROPN
ftr-299	4022	2	statutory	statutory	ADJ
ftr-299	4022	3	notice	notice	NOUN
ftr-299	4022	4	of	of	ADP
ftr-299	4022	5	deficiency	deficiency	NOUN
ftr-299	4022	6	1	1	NUM
ftr-299	4022	7	.	.	X
ftr-299	4023	1	are	be	AUX
ftr-299	4023	2	you	you	PRON
ftr-299	4023	3	“	"	PUNCT
ftr-299	4023	4	outside	outside	ADP
ftr-299	4023	5	of	of	ADP
ftr-299	4023	6	the	the	DET
ftr-299	4023	7	united	united	PROPN
ftr-299	4023	8	states	states	PROPN
ftr-299	4023	9	”	"	PUNCT
ftr-299	4023	10	if	if	SCONJ
ftr-299	4023	11	you	you	PRON
ftr-299	4023	12	live	live	VERB
ftr-299	4023	13	in	in	ADP
ftr-299	4023	14	another	another	DET
ftr-299	4023	15	country	country	NOUN
ftr-299	4023	16	but	but	CCONJ
ftr-299	4023	17	are	be	AUX
ftr-299	4023	18	visiting	visit	VERB
ftr-299	4023	19	the	the	DET
ftr-299	4023	20	united	united	PROPN
ftr-299	4023	21	states	states	PROPN
ftr-299	4023	22	when	when	SCONJ
ftr-299	4023	23	a	a	DET
ftr-299	4023	24	deficiency	deficiency	NOUN
ftr-299	4023	25	notice	notice	NOUN
ftr-299	4023	26	is	be	AUX
ftr-299	4023	27	sent	send	VERB
ftr-299	4023	28	to	to	ADP
ftr-299	4023	29	your	your	PRON
ftr-299	4023	30	u.s	u.s	PROPN
ftr-299	4023	31	.	.	PROPN
ftr-299	4023	32	post	post	PROPN
ftr-299	4023	33	office	office	PROPN
ftr-299	4023	34	box	box	NOUN
ftr-299	4023	35	?	?	PUNCT
ftr-299	4024	1	smith	smith	PROPN
ftr-299	4024	2	v.	v.	PROPN
ftr-299	4024	3	commissioner	commissioner	PROPN
ftr-299	4024	4	,	,	PUNCT
ftr-299	4024	5	140	140	NUM
ftr-299	4024	6	t.c	t.c	PROPN
ftr-299	4024	7	.	.	PROPN
ftr-299	4024	8	48	48	NUM
ftr-299	4024	9	(	(	PUNCT
ftr-299	4024	10	2/28/13	2/28/13	NUM
ftr-299	4024	11	)	)	PUNCT
ftr-299	4024	12	.	.	PUNCT
ftr-299	4025	1	section	section	NOUN
ftr-299	4025	2	6213(a	6213(a	NOUN
ftr-299	4025	3	)	)	PUNCT
ftr-299	4025	4	gives	give	VERB
ftr-299	4025	5	the	the	DET
ftr-299	4025	6	taxpayer	taxpayer	NOUN
ftr-299	4025	7	90	90	NUM
ftr-299	4025	8	days	day	NOUN
ftr-299	4025	9	,	,	PUNCT
ftr-299	4025	10	or	or	CCONJ
ftr-299	4025	11	if	if	SCONJ
ftr-299	4025	12	the	the	DET
ftr-299	4025	13	notice	notice	NOUN
ftr-299	4025	14	is	be	AUX
ftr-299	4025	15	addressed	address	VERB
ftr-299	4025	16	to	to	ADP
ftr-299	4025	17	a	a	DET
ftr-299	4025	18	person	person	NOUN
ftr-299	4025	19	outside	outside	ADP
ftr-299	4025	20	the	the	DET
ftr-299	4025	21	united	united	PROPN
ftr-299	4025	22	states	states	PROPN
ftr-299	4025	23	,	,	PUNCT
ftr-299	4025	24	150	150	NUM
ftr-299	4025	25	days	day	NOUN
ftr-299	4025	26	,	,	PUNCT
ftr-299	4025	27	after	after	ADP
ftr-299	4025	28	the	the	DET
ftr-299	4025	29	mailing	mailing	NOUN
ftr-299	4025	30	of	of	ADP
ftr-299	4025	31	a	a	DET
ftr-299	4025	32	deficiency	deficiency	NOUN
ftr-299	4025	33	notice	notice	NOUN
ftr-299	4025	34	to	to	PART
ftr-299	4025	35	file	file	VERB
ftr-299	4025	36	a	a	DET
ftr-299	4025	37	tax	tax	NOUN
ftr-299	4025	38	court	court	NOUN
ftr-299	4025	39	petition	petition	NOUN
ftr-299	4025	40	.	.	PUNCT
ftr-299	4026	1	prior	prior	ADV
ftr-299	4026	2	to	to	ADP
ftr-299	4026	3	august	august	PROPN
ftr-299	4026	4	2007	2007	NUM
ftr-299	4026	5	,	,	PUNCT
ftr-299	4026	6	the	the	DET
ftr-299	4026	7	taxpayer	taxpayer	NOUN
ftr-299	4026	8	lived	live	VERB
ftr-299	4026	9	in	in	ADP
ftr-299	4026	10	san	san	PROPN
ftr-299	4026	11	francisco	francisco	PROPN
ftr-299	4026	12	.	.	PUNCT
ftr-299	4027	1	in	in	ADP
ftr-299	4027	2	2007	2007	NUM
ftr-299	4027	3	,	,	PUNCT
ftr-299	4027	4	the	the	DET
ftr-299	4027	5	taxpayer	taxpayer	NOUN
ftr-299	4027	6	moved	move	VERB
ftr-299	4027	7	from	from	ADP
ftr-299	4027	8	san	san	PROPN
ftr-299	4027	9	francisco	francisco	PROPN
ftr-299	4027	10	to	to	ADP
ftr-299	4027	11	canada	canada	PROPN
ftr-299	4027	12	and	and	CCONJ
ftr-299	4027	13	became	become	VERB
ftr-299	4027	14	a	a	DET
ftr-299	4027	15	permanent	permanent	ADJ
ftr-299	4027	16	resident	resident	NOUN
ftr-299	4027	17	of	of	ADP
ftr-299	4027	18	canada	canada	PROPN
ftr-299	4027	19	.	.	PUNCT
ftr-299	4028	1	however	however	ADV
ftr-299	4028	2	,	,	PUNCT
ftr-299	4028	3	she	she	PRON
ftr-299	4028	4	continued	continue	VERB
ftr-299	4028	5	to	to	PART
ftr-299	4028	6	own	own	VERB
ftr-299	4028	7	a	a	DET
ftr-299	4028	8	home	home	NOUN
ftr-299	4028	9	and	and	CCONJ
ftr-299	4028	10	maintained	maintain	VERB
ftr-299	4028	11	a	a	DET
ftr-299	4028	12	post	post	NOUN
ftr-299	4028	13	office	office	NOUN
ftr-299	4028	14	box	box	NOUN
ftr-299	4028	15	in	in	ADP
ftr-299	4028	16	san	san	PROPN
ftr-299	4028	17	francisco	francisco	PROPN
ftr-299	4028	18	.	.	PUNCT
ftr-299	4029	1	in	in	ADP
ftr-299	4029	2	late	late	ADJ
ftr-299	4029	3	december	december	PROPN
ftr-299	4029	4	2007	2007	NUM
ftr-299	4029	5	,	,	PUNCT
ftr-299	4029	6	the	the	DET
ftr-299	4029	7	taxpayer	taxpayer	NOUN
ftr-299	4029	8	returned	return	VERB
ftr-299	4029	9	to	to	ADP
ftr-299	4029	10	san	san	PROPN
ftr-299	4029	11	francisco	francisco	PROPN
ftr-299	4029	12	briefly	briefly	NOUN
ftr-299	4029	13	to	to	PART
ftr-299	4029	14	complete	complete	VERB
ftr-299	4029	15	moving	move	VERB
ftr-299	4029	16	her	her	PRON
ftr-299	4029	17	furniture	furniture	NOUN
ftr-299	4029	18	to	to	ADP
ftr-299	4029	19	canada	canada	PROPN
ftr-299	4029	20	.	.	PUNCT
ftr-299	4030	1	while	while	SCONJ
ftr-299	4030	2	she	she	PRON
ftr-299	4030	3	was	be	AUX
ftr-299	4030	4	in	in	ADP
ftr-299	4030	5	san	san	PROPN
ftr-299	4030	6	francisco	francisco	PROPN
ftr-299	4030	7	,	,	PUNCT
ftr-299	4030	8	the	the	DET
ftr-299	4030	9	irs	irs	PROPN
ftr-299	4030	10	mailed	mail	VERB
ftr-299	4030	11	a	a	DET
ftr-299	4030	12	deficiency	deficiency	NOUN
ftr-299	4030	13	notice	notice	NOUN
ftr-299	4030	14	relating	relate	VERB
ftr-299	4030	15	to	to	ADP
ftr-299	4030	16	the	the	DET
ftr-299	4030	17	year	year	NOUN
ftr-299	4030	18	2000	2000	NUM
ftr-299	4030	19	to	to	ADP
ftr-299	4030	20	her	her	PRON
ftr-299	4030	21	san	san	PROPN
ftr-299	4030	22	francisco	francisco	PROPN
ftr-299	4030	23	post	post	PROPN
ftr-299	4030	24	office	office	PROPN
ftr-299	4030	25	box	box	NOUN
ftr-299	4030	26	.	.	PUNCT
ftr-299	4031	1	the	the	DET
ftr-299	4031	2	respondent	respondent	NOUN
ftr-299	4031	3	stated	state	VERB
ftr-299	4031	4	that	that	SCONJ
ftr-299	4031	5	the	the	DET
ftr-299	4031	6	taxpayer	taxpayer	NOUN
ftr-299	4031	7	had	have	VERB
ftr-299	4031	8	until	until	ADP
ftr-299	4031	9	march	march	PROPN
ftr-299	4031	10	26	26	NUM
ftr-299	4031	11	,	,	PUNCT
ftr-299	4031	12	2008	2008	NUM
ftr-299	4031	13	(	(	PUNCT
ftr-299	4031	14	i.e.	i.e.	X
ftr-299	4031	15	,	,	PUNCT
ftr-299	4031	16	90	90	NUM
ftr-299	4031	17	days	day	NOUN
ftr-299	4031	18	)	)	PUNCT
ftr-299	4031	19	,	,	PUNCT
ftr-299	4031	20	to	to	PART
ftr-299	4031	21	file	file	VERB
ftr-299	4031	22	a	a	DET
ftr-299	4031	23	tax	tax	NOUN
ftr-299	4031	24	court	court	NOUN
ftr-299	4031	25	petition	petition	NOUN
ftr-299	4031	26	.	.	PUNCT
ftr-299	4032	1	the	the	DET
ftr-299	4032	2	taxpayer	taxpayer	NOUN
ftr-299	4032	3	failed	fail	VERB
ftr-299	4032	4	to	to	PART
ftr-299	4032	5	pick	pick	VERB
ftr-299	4032	6	up	up	ADP
ftr-299	4032	7	the	the	DET
ftr-299	4032	8	notice	notice	NOUN
ftr-299	4032	9	before	before	ADP
ftr-299	4032	10	returning	return	VERB
ftr-299	4032	11	to	to	ADP
ftr-299	4032	12	canada	canada	PROPN
ftr-299	4032	13	on	on	ADP
ftr-299	4032	14	1/8/08	1/8/08	NUM
ftr-299	4032	15	.	.	PUNCT
ftr-299	4033	1	on	on	ADP
ftr-299	4033	2	5/2/08	5/2/08	NUM
ftr-299	4033	3	,	,	PUNCT
ftr-299	4033	4	the	the	DET
ftr-299	4033	5	taxpayer	taxpayer	NOUN
ftr-299	4033	6	received	receive	VERB
ftr-299	4033	7	a	a	DET
ftr-299	4033	8	copy	copy	NOUN
ftr-299	4033	9	of	of	ADP
ftr-299	4033	10	the	the	DET
ftr-299	4033	11	deficiency	deficiency	NOUN
ftr-299	4033	12	notice	notice	NOUN
ftr-299	4033	13	,	,	PUNCT
ftr-299	4033	14	and	and	CCONJ
ftr-299	4033	15	on	on	ADP
ftr-299	4033	16	5/23/08	5/23/08	NUM
ftr-299	4033	17	,	,	PUNCT
ftr-299	4033	18	she	she	PRON
ftr-299	4033	19	filed	file	VERB
ftr-299	4033	20	a	a	DET
ftr-299	4033	21	tax	tax	NOUN
ftr-299	4033	22	court	court	NOUN
ftr-299	4033	23	petition	petition	NOUN
ftr-299	4033	24	.	.	PUNCT
ftr-299	4034	1	the	the	DET
ftr-299	4034	2	irs	irs	PROPN
ftr-299	4034	3	filed	file	VERB
ftr-299	4034	4	a	a	DET
ftr-299	4034	5	motion	motion	NOUN
ftr-299	4034	6	to	to	PART
ftr-299	4034	7	dismiss	dismiss	VERB
ftr-299	4034	8	for	for	ADP
ftr-299	4034	9	lack	lack	NOUN
ftr-299	4034	10	of	of	ADP
ftr-299	4034	11	jurisdiction	jurisdiction	NOUN
ftr-299	4034	12	,	,	PUNCT
ftr-299	4034	13	contending	contend	VERB
ftr-299	4034	14	that	that	SCONJ
ftr-299	4034	15	the	the	DET
ftr-299	4034	16	petition	petition	NOUN
ftr-299	4034	17	was	be	AUX
ftr-299	4034	18	not	not	PART
ftr-299	4034	19	timely	timely	ADV
ftr-299	4034	20	filed	file	VERB
ftr-299	4034	21	.	.	PUNCT
ftr-299	4035	1	the	the	DET
ftr-299	4035	2	taxpayer	taxpayer	NOUN
ftr-299	4035	3	objected	object	VERB
ftr-299	4035	4	and	and	CCONJ
ftr-299	4035	5	contended	contend	VERB
ftr-299	4035	6	that	that	SCONJ
ftr-299	4035	7	,	,	PUNCT
ftr-299	4035	8	pursuant	pursuant	ADJ
ftr-299	4035	9	to	to	ADP
ftr-299	4035	10	§	§	PROPN
ftr-299	4035	11	6213(a	6213(a	NOUN
ftr-299	4035	12	)	)	PUNCT
ftr-299	4035	13	,	,	PUNCT
ftr-299	4035	14	she	she	PRON
ftr-299	4035	15	was	be	AUX
ftr-299	4035	16	entitled	entitle	VERB
ftr-299	4035	17	to	to	ADP
ftr-299	4035	18	150	150	NUM
ftr-299	4035	19	,	,	PUNCT
ftr-299	4035	20	rather	rather	ADV
ftr-299	4035	21	than	than	ADP
ftr-299	4035	22	90	90	NUM
ftr-299	4035	23	,	,	PUNCT
ftr-299	4035	24	days	day	NOUN
ftr-299	4035	25	to	to	PART
ftr-299	4035	26	file	file	VERB
ftr-299	4035	27	a	a	DET
ftr-299	4035	28	petition	petition	NOUN
ftr-299	4035	29	.	.	PUNCT
ftr-299	4036	1	in	in	ADP
ftr-299	4036	2	a	a	DET
ftr-299	4036	3	reviewed	review	VERB
ftr-299	4036	4	opinion	opinion	NOUN
ftr-299	4036	5	(	(	PUNCT
ftr-299	4036	6	7	7	NUM
ftr-299	4036	7	-	-	SYM
ftr-299	4036	8	1	1	NUM
ftr-299	4036	9	-	-	SYM
ftr-299	4036	10	5	5	NUM
ftr-299	4036	11	)	)	PUNCT
ftr-299	4036	12	by	by	ADP
ftr-299	4036	13	judge	judge	PROPN
ftr-299	4036	14	foley	foley	PROPN
ftr-299	4036	15	,	,	PUNCT
ftr-299	4036	16	the	the	DET
ftr-299	4036	17	tax	tax	NOUN
ftr-299	4036	18	court	court	NOUN
ftr-299	4036	19	held	hold	VERB
ftr-299	4036	20	that	that	SCONJ
ftr-299	4036	21	the	the	DET
ftr-299	4036	22	150	150	NUM
ftr-299	4036	23	-	-	PUNCT
ftr-299	4036	24	day	day	NOUN
ftr-299	4036	25	period	period	NOUN
ftr-299	4036	26	applied	apply	VERB
ftr-299	4036	27	to	to	ADP
ftr-299	4036	28	the	the	DET
ftr-299	4036	29	taxpayer	taxpayer	NOUN
ftr-299	4036	30	because	because	SCONJ
ftr-299	4036	31	at	at	ADP
ftr-299	4036	32	the	the	DET
ftr-299	4036	33	time	time	NOUN
ftr-299	4036	34	the	the	DET
ftr-299	4036	35	deficiency	deficiency	NOUN
ftr-299	4036	36	notice	notice	NOUN
ftr-299	4036	37	was	be	AUX
ftr-299	4036	38	sent	send	VERB
ftr-299	4036	39	she	she	PRON
ftr-299	4036	40	was	be	AUX
ftr-299	4036	41	a	a	DET
ftr-299	4036	42	permanent	permanent	ADJ
ftr-299	4036	43	resident	resident	NOUN
ftr-299	4036	44	of	of	ADP
ftr-299	4036	45	canada	canada	PROPN
ftr-299	4036	46	.	.	PUNCT
ftr-299	4037	1	the	the	DET
ftr-299	4037	2	majority	majority	NOUN
ftr-299	4037	3	cited	cite	VERB
ftr-299	4037	4	hamilton	hamilton	PROPN
ftr-299	4037	5	v.	v.	PROPN
ftr-299	4037	6	commissioner	commissioner	PROPN
ftr-299	4037	7	,	,	PUNCT
ftr-299	4037	8	13	13	NUM
ftr-299	4037	9	t.c	t.c	PROPN
ftr-299	4037	10	.	.	PROPN
ftr-299	4037	11	747	747	NUM
ftr-299	4037	12	(	(	PUNCT
ftr-299	4037	13	1949	1949	NUM
ftr-299	4037	14	)	)	PUNCT
ftr-299	4037	15	,	,	PUNCT
ftr-299	4037	16	which	which	PRON
ftr-299	4037	17	held	hold	VERB
ftr-299	4037	18	that	that	SCONJ
ftr-299	4037	19	“	"	PUNCT
ftr-299	4037	20	the	the	DET
ftr-299	4037	21	150	150	NUM
ftr-299	4037	22	-	-	PUNCT
ftr-299	4037	23	day	day	NOUN
ftr-299	4037	24	period	period	NOUN
ftr-299	4037	25	2014	2014	NUM
ftr-299	4037	26	]	]	PUNCT
ftr-299	4037	27	recent	recent	ADJ
ftr-299	4037	28	developments	development	NOUN
ftr-299	4037	29	in	in	ADP
ftr-299	4037	30	federal	federal	ADJ
ftr-299	4037	31	income	income	NOUN
ftr-299	4037	32	taxation	taxation	NOUN
ftr-299	4037	33	419	419	NUM
ftr-299	4037	34	applies	apply	VERB
ftr-299	4037	35	to	to	ADP
ftr-299	4037	36	a	a	DET
ftr-299	4037	37	taxpayer	taxpayer	NOUN
ftr-299	4037	38	who	who	PRON
ftr-299	4037	39	regularly	regularly	ADV
ftr-299	4037	40	resides	reside	VERB
ftr-299	4037	41	outside	outside	ADP
ftr-299	4037	42	the	the	DET
ftr-299	4037	43	united	united	PROPN
ftr-299	4037	44	states	states	PROPN
ftr-299	4037	45	but	but	CCONJ
ftr-299	4037	46	who	who	PRON
ftr-299	4037	47	through	through	ADP
ftr-299	4037	48	fortuitous	fortuitous	ADJ
ftr-299	4037	49	circumstance	circumstance	NOUN
ftr-299	4037	50	happened	happen	VERB
ftr-299	4037	51	to	to	PART
ftr-299	4037	52	be	be	AUX
ftr-299	4037	53	physically	physically	ADV
ftr-299	4037	54	in	in	ADP
ftr-299	4037	55	one	one	NUM
ftr-299	4037	56	of	of	ADP
ftr-299	4037	57	the	the	DET
ftr-299	4037	58	states	state	NOUN
ftr-299	4037	59	of	of	ADP
ftr-299	4037	60	the	the	DET
ftr-299	4037	61	union	union	NOUN
ftr-299	4037	62	on	on	ADP
ftr-299	4037	63	the	the	DET
ftr-299	4037	64	particular	particular	ADJ
ftr-299	4037	65	day	day	NOUN
ftr-299	4037	66	the	the	DET
ftr-299	4037	67	deficiency	deficiency	NOUN
ftr-299	4037	68	notice	notice	NOUN
ftr-299	4037	69	was	be	AUX
ftr-299	4037	70	mailed	mail	VERB
ftr-299	4037	71	to	to	ADP
ftr-299	4037	72	him	he	PRON
ftr-299	4037	73	.	.	PUNCT
ftr-299	4038	1			PROPN
ftr-299	4038	2	judge	judge	PROPN
ftr-299	4038	3	halpern	halpern	PROPN
ftr-299	4038	4	,	,	PUNCT
ftr-299	4038	5	in	in	ADP
ftr-299	4038	6	a	a	DET
ftr-299	4038	7	dissent	dissent	NOUN
ftr-299	4038	8	joined	join	VERB
ftr-299	4038	9	by	by	ADP
ftr-299	4038	10	three	three	NUM
ftr-299	4038	11	other	other	ADJ
ftr-299	4038	12	judges	judge	NOUN
ftr-299	4038	13	,	,	PUNCT
ftr-299	4038	14	would	would	AUX
ftr-299	4038	15	have	have	AUX
ftr-299	4038	16	held	hold	VERB
ftr-299	4038	17	that	that	SCONJ
ftr-299	4038	18	the	the	DET
ftr-299	4038	19	petition	petition	NOUN
ftr-299	4038	20	was	be	AUX
ftr-299	4038	21	not	not	PART
ftr-299	4038	22	timely	timely	ADJ
ftr-299	4038	23	.	.	PUNCT
ftr-299	4039	1	the	the	DET
ftr-299	4039	2	dissent	dissent	NOUN
ftr-299	4039	3	reasoned	reason	VERB
ftr-299	4039	4	that	that	SCONJ
ftr-299	4039	5	the	the	DET
ftr-299	4039	6	taxpayer	taxpayer	NOUN
ftr-299	4039	7	“	"	PUNCT
ftr-299	4039	8	was	be	AUX
ftr-299	4039	9	present	present	ADJ
ftr-299	4039	10	in	in	ADP
ftr-299	4039	11	the	the	DET
ftr-299	4039	12	united	united	PROPN
ftr-299	4039	13	states	states	PROPN
ftr-299	4039	14	for	for	ADP
ftr-299	4039	15	a	a	DET
ftr-299	4039	16	two	two	NUM
ftr-299	4039	17	-	-	PUNCT
ftr-299	4039	18	week	week	NOUN
ftr-299	4039	19	period	period	NOUN
ftr-299	4039	20	bracketing	bracket	VERB
ftr-299	4039	21	both	both	CCONJ
ftr-299	4039	22	the	the	DET
ftr-299	4039	23	mailing	mailing	NOUN
ftr-299	4039	24	and	and	CCONJ
ftr-299	4039	25	delivery	delivery	NOUN
ftr-299	4039	26	of	of	ADP
ftr-299	4039	27	the	the	DET
ftr-299	4039	28	notice	notice	NOUN
ftr-299	4039	29	to	to	ADP
ftr-299	4039	30	her	her	PRON
ftr-299	4039	31	address	address	NOUN
ftr-299	4039	32	(	(	PUNCT
ftr-299	4039	33	a	a	DET
ftr-299	4039	34	u.s	u.s	PROPN
ftr-299	4039	35	.	.	PROPN
ftr-299	4039	36	address	address	PROPN
ftr-299	4039	37	)	)	PUNCT
ftr-299	4039	38	last	last	ADV
ftr-299	4039	39	known	know	VERB
ftr-299	4039	40	to	to	ADP
ftr-299	4039	41	the	the	DET
ftr-299	4039	42	commissioner	commissioner	NOUN
ftr-299	4039	43	,	,	PUNCT
ftr-299	4039	44	and	and	CCONJ
ftr-299	4039	45	,	,	PUNCT
ftr-299	4039	46	in	in	ADP
ftr-299	4039	47	the	the	DET
ftr-299	4039	48	light	light	NOUN
ftr-299	4039	49	of	of	ADP
ftr-299	4039	50	the	the	DET
ftr-299	4039	51	words	word	NOUN
ftr-299	4039	52	actually	actually	ADV
ftr-299	4039	53	used	use	VERB
ftr-299	4039	54	by	by	ADP
ftr-299	4039	55	congress	congress	PROPN
ftr-299	4039	56	and	and	CCONJ
ftr-299	4039	57	the	the	DET
ftr-299	4039	58	relevant	relevant	ADJ
ftr-299	4039	59	case	case	NOUN
ftr-299	4039	60	law	law	NOUN
ftr-299	4039	61	,	,	PUNCT
ftr-299	4039	62	that	that	PRON
ftr-299	4039	63	is	be	AUX
ftr-299	4039	64	sufficient	sufficient	ADJ
ftr-299	4039	65	for	for	SCONJ
ftr-299	4039	66	me	i	PRON
ftr-299	4039	67	to	to	PART
ftr-299	4039	68	conclude	conclude	VERB
ftr-299	4039	69	that	that	SCONJ
ftr-299	4039	70	the	the	DET
ftr-299	4039	71	notice	notice	NOUN
ftr-299	4039	72	was	be	AUX
ftr-299	4039	73	not	not	PART
ftr-299	4039	74	addressed	address	VERB
ftr-299	4039	75	to	to	ADP
ftr-299	4039	76	a	a	DET
ftr-299	4039	77	person	person	NOUN
ftr-299	4039	78	outside	outside	ADP
ftr-299	4039	79	the	the	DET
ftr-299	4039	80	united	united	PROPN
ftr-299	4039	81	states	states	PROPN
ftr-299	4039	82	.	.	PUNCT
ftr-299	4039	83	”	"	PUNCT
ftr-299	4040	1	the	the	DET
ftr-299	4040	2	dissent	dissent	NOUN
ftr-299	4040	3	concluded	conclude	VERB
ftr-299	4040	4	that	that	SCONJ
ftr-299	4040	5	“	"	PUNCT
ftr-299	4040	6	the	the	DET
ftr-299	4040	7	150	150	NUM
ftr-299	4040	8	-	-	PUNCT
ftr-299	4040	9	day	day	NOUN
ftr-299	4040	10	rule	rule	NOUN
ftr-299	4040	11	applies	apply	VERB
ftr-299	4040	12	either	either	CCONJ
ftr-299	4040	13	when	when	SCONJ
ftr-299	4040	14	the	the	DET
ftr-299	4040	15	taxpayer	taxpayer	NOUN
ftr-299	4040	16	is	be	AUX
ftr-299	4040	17	out	out	ADP
ftr-299	4040	18	of	of	ADP
ftr-299	4040	19	the	the	DET
ftr-299	4040	20	country	country	NOUN
ftr-299	4040	21	or	or	CCONJ
ftr-299	4040	22	when	when	SCONJ
ftr-299	4040	23	the	the	DET
ftr-299	4040	24	address	address	NOUN
ftr-299	4040	25	on	on	ADP
ftr-299	4040	26	the	the	DET
ftr-299	4040	27	notice	notice	NOUN
ftr-299	4040	28	is	be	AUX
ftr-299	4040	29	a	a	DET
ftr-299	4040	30	foreign	foreign	ADJ
ftr-299	4040	31	address	address	NOUN
ftr-299	4040	32	,	,	PUNCT
ftr-299	4040	33	”	"	PUNCT
ftr-299	4040	34	and	and	CCONJ
ftr-299	4040	35	that	that	SCONJ
ftr-299	4040	36	“	"	PUNCT
ftr-299	4040	37	out	out	ADP
ftr-299	4040	38	of	of	ADP
ftr-299	4040	39	the	the	DET
ftr-299	4040	40	country	country	NOUN
ftr-299	4040	41	means	mean	VERB
ftr-299	4040	42	‘	'	PUNCT
ftr-299	4040	43	physically	physically	ADV
ftr-299	4040	44	located	locate	VERB
ftr-299	4040	45	outside	outside	ADP
ftr-299	4040	46	the	the	DET
ftr-299	4040	47	united	united	PROPN
ftr-299	4040	48	states	states	PROPN
ftr-299	4040	49	’	'	PUNCT
ftr-299	4040	50	”	"	PUNCT
ftr-299	4040	51	under	under	ADP
ftr-299	4040	52	this	this	DET
ftr-299	4040	53	reasoning	reasoning	NOUN
ftr-299	4040	54	“	"	PUNCT
ftr-299	4040	55	residence	residence	NOUN
ftr-299	4040	56	”	"	PUNCT
ftr-299	4040	57	is	be	AUX
ftr-299	4040	58	irrelevant	irrelevant	ADJ
ftr-299	4040	59	.	.	PUNCT
ftr-299	4041	1	“	"	PUNCT
ftr-299	4041	2	absence	absence	NOUN
ftr-299	4041	3	from	from	ADP
ftr-299	4041	4	the	the	DET
ftr-299	4041	5	united	united	PROPN
ftr-299	4041	6	states	states	PROPN
ftr-299	4041	7	,	,	PUNCT
ftr-299	4041	8	resulting	result	VERB
ftr-299	4041	9	in	in	ADP
ftr-299	4041	10	delay	delay	NOUN
ftr-299	4041	11	,	,	PUNCT
ftr-299	4041	12	is	be	AUX
ftr-299	4041	13	what	what	PRON
ftr-299	4041	14	matters	matter	NOUN
ftr-299	4041	15	.	.	PUNCT
ftr-299	4041	16	”	"	PUNCT
ftr-299	4042	1	2	2	NUM
ftr-299	4042	2	.	.	X
ftr-299	4042	3	a	a	DET
ftr-299	4042	4	website	website	NOUN
ftr-299	4042	5	reference	reference	NOUN
ftr-299	4042	6	is	be	AUX
ftr-299	4042	7	as	as	ADV
ftr-299	4042	8	good	good	ADJ
ftr-299	4042	9	as	as	ADP
ftr-299	4042	10	the	the	DET
ftr-299	4042	11	address	address	NOUN
ftr-299	4042	12	and	and	CCONJ
ftr-299	4042	13	phone	phone	NOUN
ftr-299	4042	14	number	number	NOUN
ftr-299	4042	15	the	the	DET
ftr-299	4042	16	statute	statute	NOUN
ftr-299	4042	17	requires	require	VERB
ftr-299	4042	18	on	on	ADP
ftr-299	4042	19	a	a	DET
ftr-299	4042	20	deficiency	deficiency	NOUN
ftr-299	4042	21	notice	notice	NOUN
ftr-299	4042	22	.	.	PUNCT
ftr-299	4043	1	the	the	DET
ftr-299	4043	2	statute	statute	NOUN
ftr-299	4043	3	is	be	AUX
ftr-299	4043	4	sooo	sooo	ADJ
ftr-299	4043	5	20th	20th	ADJ
ftr-299	4043	6	century	century	NOUN
ftr-299	4043	7	.	.	PUNCT
ftr-299	4044	1	john	john	PROPN
ftr-299	4044	2	c.	c.	PROPN
ftr-299	4044	3	hom	hom	PROPN
ftr-299	4044	4	and	and	CCONJ
ftr-299	4044	5	associates	associates	PROPN
ftr-299	4044	6	,	,	PUNCT
ftr-299	4044	7	inc	inc	PROPN
ftr-299	4044	8	.	.	PROPN
ftr-299	4045	1	v.	v.	PROPN
ftr-299	4045	2	commissioner	commissioner	PROPN
ftr-299	4045	3	,	,	PUNCT
ftr-299	4045	4	140	140	NUM
ftr-299	4045	5	t.c	t.c	PROPN
ftr-299	4045	6	.	.	PUNCT
ftr-299	4046	1	no	no	INTJ
ftr-299	4046	2	.	.	NOUN
ftr-299	4046	3	11	11	NUM
ftr-299	4046	4	(	(	PUNCT
ftr-299	4046	5	5/7/13	5/7/13	NUM
ftr-299	4046	6	)	)	PUNCT
ftr-299	4046	7	.	.	PUNCT
ftr-299	4047	1	section	section	NOUN
ftr-299	4047	2	6212(a	6212(a	NOUN
ftr-299	4047	3	)	)	PUNCT
ftr-299	4047	4	requires	require	VERB
ftr-299	4047	5	that	that	SCONJ
ftr-299	4047	6	a	a	DET
ftr-299	4047	7	deficiency	deficiency	NOUN
ftr-299	4047	8	notice	notice	NOUN
ftr-299	4047	9	inform	inform	VERB
ftr-299	4047	10	the	the	DET
ftr-299	4047	11	taxpayer	taxpayer	NOUN
ftr-299	4047	12	of	of	ADP
ftr-299	4047	13	the	the	DET
ftr-299	4047	14	taxpayer	taxpayer	NOUN
ftr-299	4047	15	’s	’s	PART
ftr-299	4047	16	right	right	NOUN
ftr-299	4047	17	to	to	PART
ftr-299	4047	18	contact	contact	VERB
ftr-299	4047	19	a	a	DET
ftr-299	4047	20	local	local	ADJ
ftr-299	4047	21	office	office	NOUN
ftr-299	4047	22	of	of	ADP
ftr-299	4047	23	the	the	DET
ftr-299	4047	24	national	national	ADJ
ftr-299	4047	25	taxpayer	taxpayer	PROPN
ftr-299	4047	26	advocate	advocate	NOUN
ftr-299	4047	27	and	and	CCONJ
ftr-299	4047	28	provide	provide	VERB
ftr-299	4047	29	the	the	DET
ftr-299	4047	30	location	location	NOUN
ftr-299	4047	31	and	and	CCONJ
ftr-299	4047	32	phone	phone	NOUN
ftr-299	4047	33	number	number	NOUN
ftr-299	4047	34	of	of	ADP
ftr-299	4047	35	the	the	DET
ftr-299	4047	36	appropriate	appropriate	ADJ
ftr-299	4047	37	office	office	NOUN
ftr-299	4047	38	.	.	PUNCT
ftr-299	4048	1	the	the	DET
ftr-299	4048	2	taxpayer	taxpayer	NOUN
ftr-299	4048	3	argued	argue	VERB
ftr-299	4048	4	that	that	SCONJ
ftr-299	4048	5	a	a	DET
ftr-299	4048	6	deficiency	deficiency	NOUN
ftr-299	4048	7	notice	notice	NOUN
ftr-299	4048	8	was	be	AUX
ftr-299	4048	9	invalid	invalid	ADJ
ftr-299	4048	10	because	because	SCONJ
ftr-299	4048	11	the	the	DET
ftr-299	4048	12	inclusion	inclusion	NOUN
ftr-299	4048	13	of	of	ADP
ftr-299	4048	14	a	a	DET
ftr-299	4048	15	web	web	NOUN
ftr-299	4048	16	-	-	NOUN
ftr-299	4048	17	site	site	ADJ
ftr-299	4048	18	address	address	NOUN
ftr-299	4048	19	where	where	SCONJ
ftr-299	4048	20	the	the	DET
ftr-299	4048	21	address	address	NOUN
ftr-299	4048	22	and	and	CCONJ
ftr-299	4048	23	telephone	telephone	NOUN
ftr-299	4048	24	number	number	NOUN
ftr-299	4048	25	of	of	ADP
ftr-299	4048	26	the	the	DET
ftr-299	4048	27	local	local	ADJ
ftr-299	4048	28	office	office	NOUN
ftr-299	4048	29	of	of	ADP
ftr-299	4048	30	the	the	DET
ftr-299	4048	31	national	national	ADJ
ftr-299	4048	32	taxpayer	taxpayer	PROPN
ftr-299	4048	33	advocate	advocate	NOUN
ftr-299	4048	34	may	may	AUX
ftr-299	4048	35	be	be	AUX
ftr-299	4048	36	found	find	VERB
ftr-299	4048	37	did	do	AUX
ftr-299	4048	38	not	not	PART
ftr-299	4048	39	comply	comply	VERB
ftr-299	4048	40	with	with	ADP
ftr-299	4048	41	the	the	DET
ftr-299	4048	42	statutory	statutory	ADJ
ftr-299	4048	43	requirement	requirement	NOUN
ftr-299	4048	44	.	.	PUNCT
ftr-299	4049	1	the	the	DET
ftr-299	4049	2	tax	tax	NOUN
ftr-299	4049	3	court	court	NOUN
ftr-299	4049	4	(	(	PUNCT
ftr-299	4049	5	judge	judge	PROPN
ftr-299	4049	6	cohen	cohen	PROPN
ftr-299	4049	7	)	)	PUNCT
ftr-299	4049	8	held	hold	VERB
ftr-299	4049	9	that	that	SCONJ
ftr-299	4049	10	the	the	DET
ftr-299	4049	11	deficiency	deficiency	NOUN
ftr-299	4049	12	notice	notice	NOUN
ftr-299	4049	13	was	be	AUX
ftr-299	4049	14	valid	valid	ADJ
ftr-299	4049	15	.	.	PUNCT
ftr-299	4050	1	section	section	NOUN
ftr-299	4050	2	6212	6212	NUM
ftr-299	4050	3	does	do	AUX
ftr-299	4050	4	not	not	PART
ftr-299	4050	5	provide	provide	VERB
ftr-299	4050	6	that	that	SCONJ
ftr-299	4050	7	a	a	DET
ftr-299	4050	8	deficiency	deficiency	NOUN
ftr-299	4050	9	notice	notice	NOUN
ftr-299	4050	10	sent	send	VERB
ftr-299	4050	11	without	without	ADP
ftr-299	4050	12	the	the	DET
ftr-299	4050	13	specified	specified	ADJ
ftr-299	4050	14	information	information	NOUN
ftr-299	4050	15	is	be	AUX
ftr-299	4050	16	invalid	invalid	ADJ
ftr-299	4050	17	.	.	PUNCT
ftr-299	4051	1	the	the	DET
ftr-299	4051	2	taxpayer	taxpayer	NOUN
ftr-299	4051	3	was	be	AUX
ftr-299	4051	4	not	not	PART
ftr-299	4051	5	prejudiced	prejudice	VERB
ftr-299	4051	6	by	by	ADP
ftr-299	4051	7	the	the	DET
ftr-299	4051	8	form	form	NOUN
ftr-299	4051	9	of	of	ADP
ftr-299	4051	10	the	the	DET
ftr-299	4051	11	deficiency	deficiency	NOUN
ftr-299	4051	12	notice	notice	NOUN
ftr-299	4051	13	because	because	SCONJ
ftr-299	4051	14	the	the	DET
ftr-299	4051	15	information	information	NOUN
ftr-299	4051	16	described	describe	VERB
ftr-299	4051	17	in	in	ADP
ftr-299	4051	18	§	§	PROPN
ftr-299	4051	19	6212(a	6212(a	NOUN
ftr-299	4051	20	)	)	PUNCT
ftr-299	4051	21	was	be	AUX
ftr-299	4051	22	made	make	VERB
ftr-299	4051	23	available	available	ADJ
ftr-299	4051	24	,	,	PUNCT
ftr-299	4051	25	“	"	PUNCT
ftr-299	4051	26	although	although	SCONJ
ftr-299	4051	27	in	in	ADP
ftr-299	4051	28	a	a	DET
ftr-299	4051	29	manner	manner	NOUN
ftr-299	4051	30	that	that	PRON
ftr-299	4051	31	may	may	AUX
ftr-299	4051	32	not	not	PART
ftr-299	4051	33	be	be	AUX
ftr-299	4051	34	sufficient	sufficient	ADJ
ftr-299	4051	35	for	for	ADP
ftr-299	4051	36	a	a	DET
ftr-299	4051	37	taxpayer	taxpayer	NOUN
ftr-299	4051	38	without	without	ADP
ftr-299	4051	39	access	access	NOUN
ftr-299	4051	40	to	to	ADP
ftr-299	4051	41	a	a	DET
ftr-299	4051	42	computer	computer	NOUN
ftr-299	4051	43	or	or	CCONJ
ftr-299	4051	44	knowledge	knowledge	NOUN
ftr-299	4051	45	of	of	ADP
ftr-299	4051	46	how	how	SCONJ
ftr-299	4051	47	to	to	PART
ftr-299	4051	48	access	access	VERB
ftr-299	4051	49	a	a	DET
ftr-299	4051	50	web	web	NOUN
ftr-299	4051	51	site	site	NOUN
ftr-299	4051	52	.	.	PUNCT
ftr-299	4051	53	”	"	PUNCT
ftr-299	4052	1	but	but	CCONJ
ftr-299	4052	2	the	the	DET
ftr-299	4052	3	notice	notice	NOUN
ftr-299	4052	4	was	be	AUX
ftr-299	4052	5	not	not	PART
ftr-299	4052	6	misleading	misleading	ADJ
ftr-299	4052	7	,	,	PUNCT
ftr-299	4052	8	and	and	CCONJ
ftr-299	4052	9	the	the	DET
ftr-299	4052	10	taxpayer	taxpayer	NOUN
ftr-299	4052	11	was	be	AUX
ftr-299	4052	12	able	able	ADJ
ftr-299	4052	13	to	to	PART
ftr-299	4052	14	file	file	VERB
ftr-299	4052	15	,	,	PUNCT
ftr-299	4052	16	and	and	CCONJ
ftr-299	4052	17	did	do	AUX
ftr-299	4052	18	file	file	VERB
ftr-299	4052	19	,	,	PUNCT
ftr-299	4052	20	a	a	DET
ftr-299	4052	21	timely	timely	ADJ
ftr-299	4052	22	tax	tax	NOUN
ftr-299	4052	23	court	court	NOUN
ftr-299	4052	24	petition	petition	NOUN
ftr-299	4052	25	.	.	PUNCT
ftr-299	4053	1	e.	e.	PROPN
ftr-299	4053	2	statute	statute	PROPN
ftr-299	4053	3	of	of	ADP
ftr-299	4053	4	limitations	limitation	NOUN
ftr-299	4053	5	1	1	NUM
ftr-299	4053	6	.	.	PUNCT
ftr-299	4053	7	do	do	AUX
ftr-299	4053	8	n’t	not	PART
ftr-299	4053	9	screw	screw	VERB
ftr-299	4053	10	up	up	ADP
ftr-299	4053	11	your	your	PRON
ftr-299	4053	12	certified	certify	VERB
ftr-299	4053	13	mail	mail	NOUN
ftr-299	4053	14	customer	customer	NOUN
ftr-299	4053	15	receipt	receipt	NOUN
ftr-299	4053	16	.	.	PUNCT
ftr-299	4054	1	stocker	stocker	PROPN
ftr-299	4054	2	v.	v.	ADP
ftr-299	4054	3	united	united	PROPN
ftr-299	4054	4	states	states	PROPN
ftr-299	4054	5	,	,	PUNCT
ftr-299	4054	6	705	705	NUM
ftr-299	4054	7	f.3d	f.3d	NUM
ftr-299	4054	8	225	225	NUM
ftr-299	4054	9	(	(	PUNCT
ftr-299	4054	10	6th	6th	ADJ
ftr-299	4054	11	cir	cir	NOUN
ftr-299	4054	12	.	.	PUNCT
ftr-299	4055	1	1/17/13	1/17/13	NUM
ftr-299	4055	2	)	)	PUNCT
ftr-299	4055	3	.	.	PUNCT
ftr-299	4056	1	on	on	ADP
ftr-299	4056	2	10/15/07	10/15/07	NUM
ftr-299	4056	3	,	,	PUNCT
ftr-299	4056	4	the	the	DET
ftr-299	4056	5	taxpayers	taxpayer	NOUN
ftr-299	4056	6	mailed	mail	VERB
ftr-299	4056	7	an	an	DET
ftr-299	4056	8	amended	amend	VERB
ftr-299	4056	9	return	return	NOUN
ftr-299	4056	10	requesting	request	VERB
ftr-299	4056	11	a	a	DET
ftr-299	4056	12	refund	refund	NOUN
ftr-299	4056	13	for	for	ADP
ftr-299	4056	14	2003	2003	NUM
ftr-299	4056	15	;	;	PUNCT
ftr-299	4056	16	their	their	PRON
ftr-299	4056	17	2003	2003	NUM
ftr-299	4056	18	tax	tax	NOUN
ftr-299	4056	19	return	return	NOUN
ftr-299	4056	20	had	have	AUX
ftr-299	4056	21	been	be	AUX
ftr-299	4056	22	timely	timely	ADV
ftr-299	4056	23	mailed	mail	VERB
ftr-299	4056	24	on	on	ADP
ftr-299	4056	25	10/15/04	10/15/04	PROPN
ftr-299	4056	26	.	.	PUNCT
ftr-299	4057	1	the	the	DET
ftr-299	4057	2	irs	irs	PROPN
ftr-299	4057	3	acknowledged	acknowledge	VERB
ftr-299	4057	4	that	that	SCONJ
ftr-299	4057	5	it	it	PRON
ftr-299	4057	6	received	receive	VERB
ftr-299	4057	7	the	the	DET
ftr-299	4057	8	amended	amend	VERB
ftr-299	4057	9	return	return	NOUN
ftr-299	4057	10	on	on	ADP
ftr-299	4057	11	10/25/07	10/25/07	PROPN
ftr-299	4057	12	,	,	PUNCT
ftr-299	4057	13	but	but	CCONJ
ftr-299	4057	14	rejected	reject	VERB
ftr-299	4057	15	the	the	DET
ftr-299	4057	16	refund	refund	NOUN
ftr-299	4057	17	claim	claim	NOUN
ftr-299	4057	18	on	on	ADP
ftr-299	4057	19	the	the	DET
ftr-299	4057	20	ground	ground	NOUN
ftr-299	4057	21	that	that	SCONJ
ftr-299	4057	22	the	the	DET
ftr-299	4057	23	request	request	NOUN
ftr-299	4057	24	was	be	AUX
ftr-299	4057	25	untimely	untimely	ADV
ftr-299	4057	26	under	under	ADP
ftr-299	4057	27	§	§	PROPN
ftr-299	4057	28	420	420	NUM
ftr-299	4057	29	florida	florida	PROPN
ftr-299	4057	30	tax	tax	NOUN
ftr-299	4057	31	review	review	NOUN
ftr-299	4058	1	[	[	X
ftr-299	4058	2	vol	vol	NOUN
ftr-299	4058	3	.	.	PUNCT
ftr-299	4059	1	15:5	15:5	NUM
ftr-299	4059	2	6511(a	6511(a	NUM
ftr-299	4059	3	)	)	PUNCT
ftr-299	4059	4	,	,	PUNCT
ftr-299	4059	5	asserting	assert	VERB
ftr-299	4059	6	that	that	SCONJ
ftr-299	4059	7	the	the	DET
ftr-299	4059	8	envelope	envelope	NOUN
ftr-299	4059	9	was	be	AUX
ftr-299	4059	10	postmarked	postmark	VERB
ftr-299	4059	11	october	october	PROPN
ftr-299	4059	12	19	19	NUM
ftr-299	4059	13	—	—	PUNCT
ftr-299	4059	14	four	four	NUM
ftr-299	4059	15	days	day	NOUN
ftr-299	4059	16	late	late	ADV
ftr-299	4059	17	.	.	PUNCT
ftr-299	4060	1	the	the	DET
ftr-299	4060	2	taxpayers	taxpayer	NOUN
ftr-299	4060	3	could	could	AUX
ftr-299	4060	4	not	not	PART
ftr-299	4060	5	avail	avail	VERB
ftr-299	4060	6	themselves	themselves	PRON
ftr-299	4060	7	of	of	ADP
ftr-299	4060	8	the	the	DET
ftr-299	4060	9	timely	timely	ADV
ftr-299	4060	10	mailed	mail	VERB
ftr-299	4060	11	,	,	PUNCT
ftr-299	4060	12	timely	timely	ADV
ftr-299	4060	13	filed	file	VERB
ftr-299	4060	14	rule	rule	NOUN
ftr-299	4060	15	of	of	ADP
ftr-299	4060	16	§	§	PROPN
ftr-299	4060	17	7502(a	7502(a	NOUN
ftr-299	4060	18	)	)	PUNCT
ftr-299	4060	19	because	because	SCONJ
ftr-299	4060	20	they	they	PRON
ftr-299	4060	21	could	could	AUX
ftr-299	4060	22	not	not	PART
ftr-299	4060	23	produce	produce	VERB
ftr-299	4060	24	a	a	DET
ftr-299	4060	25	postmarked	postmark	VERB
ftr-299	4060	26	envelope	envelope	NOUN
ftr-299	4060	27	;	;	PUNCT
ftr-299	4060	28	this	this	PRON
ftr-299	4060	29	was	be	AUX
ftr-299	4060	30	because	because	SCONJ
ftr-299	4060	31	the	the	DET
ftr-299	4060	32	irs	irs	PROPN
ftr-299	4060	33	,	,	PUNCT
ftr-299	4060	34	by	by	ADP
ftr-299	4060	35	its	its	PRON
ftr-299	4060	36	own	own	ADJ
ftr-299	4060	37	admission	admission	NOUN
ftr-299	4060	38	,	,	PUNCT
ftr-299	4060	39	had	have	AUX
ftr-299	4060	40	not	not	PART
ftr-299	4060	41	retained	retain	VERB
ftr-299	4060	42	the	the	DET
ftr-299	4060	43	envelope	envelope	NOUN
ftr-299	4060	44	in	in	ADP
ftr-299	4060	45	which	which	PRON
ftr-299	4060	46	the	the	DET
ftr-299	4060	47	return	return	NOUN
ftr-299	4060	48	had	have	AUX
ftr-299	4060	49	been	be	AUX
ftr-299	4060	50	received	receive	VERB
ftr-299	4060	51	.	.	PUNCT
ftr-299	4061	1	nor	nor	CCONJ
ftr-299	4061	2	could	could	AUX
ftr-299	4061	3	they	they	PRON
ftr-299	4061	4	present	present	VERB
ftr-299	4061	5	the	the	DET
ftr-299	4061	6	customer	customer	NOUN
ftr-299	4061	7	copies	copy	NOUN
ftr-299	4061	8	of	of	ADP
ftr-299	4061	9	a	a	DET
ftr-299	4061	10	certified	certify	VERB
ftr-299	4061	11	mail	mail	NOUN
ftr-299	4061	12	receipts	receipt	NOUN
ftr-299	4061	13	,	,	PUNCT
ftr-299	4061	14	because	because	SCONJ
ftr-299	4061	15	although	although	SCONJ
ftr-299	4061	16	they	they	PRON
ftr-299	4061	17	claimed	claim	VERB
ftr-299	4061	18	to	to	PART
ftr-299	4061	19	have	have	AUX
ftr-299	4061	20	sent	send	VERB
ftr-299	4061	21	the	the	DET
ftr-299	4061	22	amended	amend	VERB
ftr-299	4061	23	return	return	NOUN
ftr-299	4061	24	by	by	ADP
ftr-299	4061	25	certified	certified	ADJ
ftr-299	4061	26	mail	mail	NOUN
ftr-299	4061	27	,	,	PUNCT
ftr-299	4061	28	they	they	PRON
ftr-299	4061	29	had	have	VERB
ftr-299	4061	30	—	—	PUNCT
ftr-299	4061	31	in	in	ADP
ftr-299	4061	32	a	a	DET
ftr-299	4061	33	tragic	tragic	ADJ
ftr-299	4061	34	comedy	comedy	NOUN
ftr-299	4061	35	or	or	CCONJ
ftr-299	4061	36	errors	error	NOUN
ftr-299	4061	37	—	—	PUNCT
ftr-299	4061	38	failed	fail	VERB
ftr-299	4061	39	to	to	PART
ftr-299	4061	40	present	present	VERB
ftr-299	4061	41	to	to	ADP
ftr-299	4061	42	the	the	DET
ftr-299	4061	43	post	post	NOUN
ftr-299	4061	44	office	office	NOUN
ftr-299	4061	45	the	the	DET
ftr-299	4061	46	customers	customer	NOUN
ftr-299	4061	47	’	'	PUNCT
ftr-299	4061	48	copy	copy	NOUN
ftr-299	4061	49	of	of	ADP
ftr-299	4061	50	the	the	DET
ftr-299	4061	51	certified	certify	VERB
ftr-299	4061	52	mail	mail	NOUN
ftr-299	4061	53	receipt	receipt	NOUN
ftr-299	4061	54	to	to	PART
ftr-299	4061	55	get	get	VERB
ftr-299	4061	56	them	they	PRON
ftr-299	4061	57	date	date	NOUN
ftr-299	4061	58	-	-	PUNCT
ftr-299	4061	59	stamped	stamp	VERB
ftr-299	4061	60	.	.	PUNCT
ftr-299	4062	1	the	the	DET
ftr-299	4062	2	sixth	sixth	ADJ
ftr-299	4062	3	circuit	circuit	NOUN
ftr-299	4062	4	,	,	PUNCT
ftr-299	4062	5	in	in	ADP
ftr-299	4062	6	an	an	DET
ftr-299	4062	7	opinion	opinion	NOUN
ftr-299	4062	8	by	by	ADP
ftr-299	4062	9	judge	judge	PROPN
ftr-299	4062	10	rosen	rosen	PROPN
ftr-299	4062	11	,	,	PUNCT
ftr-299	4062	12	held	hold	VERB
ftr-299	4062	13	that	that	SCONJ
ftr-299	4062	14	the	the	DET
ftr-299	4062	15	taxpayers	taxpayer	NOUN
ftr-299	4062	16	were	be	AUX
ftr-299	4062	17	not	not	PART
ftr-299	4062	18	entitled	entitle	VERB
ftr-299	4062	19	to	to	PART
ftr-299	4062	20	introduce	introduce	VERB
ftr-299	4062	21	extrinsic	extrinsic	ADJ
ftr-299	4062	22	evidence	evidence	NOUN
ftr-299	4062	23	of	of	ADP
ftr-299	4062	24	timely	timely	ADJ
ftr-299	4062	25	mailing	mailing	NOUN
ftr-299	4062	26	of	of	ADP
ftr-299	4062	27	the	the	DET
ftr-299	4062	28	refund	refund	NOUN
ftr-299	4062	29	request	request	NOUN
ftr-299	4062	30	.	.	PUNCT
ftr-299	4063	1	the	the	DET
ftr-299	4063	2	court	court	NOUN
ftr-299	4063	3	followed	follow	VERB
ftr-299	4063	4	the	the	DET
ftr-299	4063	5	decisions	decision	NOUN
ftr-299	4063	6	of	of	ADP
ftr-299	4063	7	other	other	ADJ
ftr-299	4063	8	courts	court	NOUN
ftr-299	4063	9	holding	hold	VERB
ftr-299	4063	10	that	that	SCONJ
ftr-299	4063	11	the	the	DET
ftr-299	4063	12	exceptions	exception	NOUN
ftr-299	4063	13	provided	provide	VERB
ftr-299	4063	14	by	by	ADP
ftr-299	4063	15	§	§	PROPN
ftr-299	4063	16	7502	7502	NUM
ftr-299	4063	17	are	be	AUX
ftr-299	4063	18	“	"	PUNCT
ftr-299	4063	19	exclusive	exclusive	ADJ
ftr-299	4063	20	and	and	CCONJ
ftr-299	4063	21	complete	complete	ADJ
ftr-299	4063	22	.	.	PUNCT
ftr-299	4063	23	”	"	PUNCT
ftr-299	4064	1	see	see	VERB
ftr-299	4064	2	,	,	PUNCT
ftr-299	4064	3	e.g.	e.g.	ADV
ftr-299	4064	4	deutsch	deutsch	NOUN
ftr-299	4064	5	v.	v.	ADP
ftr-299	4064	6	commissioner	commissioner	NOUN
ftr-299	4064	7	,	,	PUNCT
ftr-299	4064	8	599	599	NUM
ftr-299	4064	9	f.2d	f.2d	NUM
ftr-299	4064	10	44	44	NUM
ftr-299	4064	11	(	(	PUNCT
ftr-299	4064	12	2d	2d	NUM
ftr-299	4064	13	cir	cir	NOUN
ftr-299	4064	14	.	.	PUNCT
ftr-299	4064	15	1979	1979	NUM
ftr-299	4064	16	)	)	PUNCT
ftr-299	4064	17	,	,	PUNCT
ftr-299	4064	18	and	and	CCONJ
ftr-299	4064	19	other	other	ADJ
ftr-299	4064	20	cases	case	NOUN
ftr-299	4064	21	cited	cite	VERB
ftr-299	4064	22	therein	therein	ADV
ftr-299	4064	23	.	.	PUNCT
ftr-299	4065	1	the	the	DET
ftr-299	4065	2	court	court	NOUN
ftr-299	4065	3	noted	note	VERB
ftr-299	4065	4	that	that	SCONJ
ftr-299	4065	5	in	in	ADP
ftr-299	4065	6	any	any	DET
ftr-299	4065	7	event	event	NOUN
ftr-299	4065	8	,	,	PUNCT
ftr-299	4065	9	the	the	DET
ftr-299	4065	10	extrinsic	extrinsic	ADJ
ftr-299	4065	11	evidence	evidence	NOUN
ftr-299	4065	12	put	put	VERB
ftr-299	4065	13	forward	forward	ADV
ftr-299	4065	14	by	by	ADP
ftr-299	4065	15	the	the	DET
ftr-299	4065	16	taxpayers	taxpayer	NOUN
ftr-299	4065	17	did	do	AUX
ftr-299	4065	18	“	"	PUNCT
ftr-299	4065	19	not	not	PART
ftr-299	4065	20	purport	purport	VERB
ftr-299	4065	21	to	to	PART
ftr-299	4065	22	establish	establish	VERB
ftr-299	4065	23	the	the	DET
ftr-299	4065	24	fact	fact	NOUN
ftr-299	4065	25	of	of	ADP
ftr-299	4065	26	significance	significance	NOUN
ftr-299	4065	27	under	under	ADP
ftr-299	4065	28	§	§	PROPN
ftr-299	4065	29	7502(a)(1	7502(a)(1	NOUN
ftr-299	4065	30	)	)	PUNCT
ftr-299	4065	31	—	—	PUNCT
ftr-299	4065	32	namely	namely	ADV
ftr-299	4065	33	,	,	PUNCT
ftr-299	4065	34	the	the	DET
ftr-299	4065	35	‘	'	PUNCT
ftr-299	4065	36	date	date	NOUN
ftr-299	4065	37	of	of	ADP
ftr-299	4065	38	the	the	DET
ftr-299	4065	39	united	united	PROPN
ftr-299	4065	40	states	states	PROPN
ftr-299	4065	41	postmark	postmark	PROPN
ftr-299	4065	42	’	'	PUNCT
ftr-299	4065	43	on	on	ADP
ftr-299	4065	44	their	their	PRON
ftr-299	4065	45	amended	amend	VERB
ftr-299	4065	46	2003	2003	NUM
ftr-299	4065	47	return	return	NOUN
ftr-299	4065	48	—	—	PUNCT
ftr-299	4065	49	but	but	CCONJ
ftr-299	4065	50	instead	instead	ADV
ftr-299	4065	51	is	be	AUX
ftr-299	4065	52	directed	direct	VERB
ftr-299	4065	53	at	at	ADP
ftr-299	4065	54	the	the	DET
ftr-299	4065	55	separate	separate	ADJ
ftr-299	4065	56	factual	factual	ADJ
ftr-299	4065	57	question	question	NOUN
ftr-299	4065	58	of	of	ADP
ftr-299	4065	59	when	when	SCONJ
ftr-299	4065	60	they	they	PRON
ftr-299	4065	61	presented	present	VERB
ftr-299	4065	62	this	this	DET
ftr-299	4065	63	return	return	NOUN
ftr-299	4065	64	to	to	ADP
ftr-299	4065	65	the	the	DET
ftr-299	4065	66	post	post	NOUN
ftr-299	4065	67	office	office	NOUN
ftr-299	4065	68	for	for	ADP
ftr-299	4065	69	mailing	mail	VERB
ftr-299	4065	70	.	.	PUNCT
ftr-299	4065	71	”	"	PUNCT
ftr-299	4066	1	thus	thus	ADV
ftr-299	4066	2	,	,	PUNCT
ftr-299	4066	3	the	the	DET
ftr-299	4066	4	denial	denial	NOUN
ftr-299	4066	5	of	of	ADP
ftr-299	4066	6	the	the	DET
ftr-299	4066	7	refund	refund	NOUN
ftr-299	4066	8	was	be	AUX
ftr-299	4066	9	upheld	uphold	VERB
ftr-299	4066	10	.	.	PUNCT
ftr-299	4067	1	2	2	X
ftr-299	4067	2	.	.	X
ftr-299	4067	3	you	you	PRON
ftr-299	4067	4	must	must	AUX
ftr-299	4067	5	react	react	VERB
ftr-299	4067	6	quickly	quickly	ADV
ftr-299	4067	7	to	to	ADP
ftr-299	4067	8	a	a	DET
ftr-299	4067	9	jeopardy	jeopardy	NOUN
ftr-299	4067	10	assessment	assessment	NOUN
ftr-299	4067	11	if	if	SCONJ
ftr-299	4067	12	you	you	PRON
ftr-299	4067	13	want	want	VERB
ftr-299	4067	14	judicial	judicial	ADJ
ftr-299	4067	15	review	review	NOUN
ftr-299	4067	16	.	.	PUNCT
ftr-299	4068	1	abraitis	abraitis	PROPN
ftr-299	4068	2	v.	v.	PROPN
ftr-299	4068	3	united	united	PROPN
ftr-299	4068	4	states	states	PROPN
ftr-299	4068	5	,	,	PUNCT
ftr-299	4068	6	709	709	NUM
ftr-299	4068	7	f.3d	f.3d	NUM
ftr-299	4068	8	641	641	NUM
ftr-299	4068	9	(	(	PUNCT
ftr-299	4068	10	6th	6th	ADJ
ftr-299	4068	11	cir	cir	NOUN
ftr-299	4068	12	.	.	PUNCT
ftr-299	4068	13	3/4/13	3/4/13	NUM
ftr-299	4068	14	)	)	PUNCT
ftr-299	4068	15	.	.	PUNCT
ftr-299	4069	1	the	the	DET
ftr-299	4069	2	sixth	sixth	ADJ
ftr-299	4069	3	circuit	circuit	NOUN
ftr-299	4069	4	,	,	PUNCT
ftr-299	4069	5	in	in	ADP
ftr-299	4069	6	an	an	DET
ftr-299	4069	7	opinion	opinion	NOUN
ftr-299	4069	8	by	by	ADP
ftr-299	4069	9	judge	judge	NOUN
ftr-299	4069	10	cook	cook	PROPN
ftr-299	4069	11	,	,	PUNCT
ftr-299	4069	12	held	hold	VERB
ftr-299	4069	13	that	that	SCONJ
ftr-299	4069	14	the	the	DET
ftr-299	4069	15	availability	availability	NOUN
ftr-299	4069	16	of	of	ADP
ftr-299	4069	17	judicial	judicial	ADJ
ftr-299	4069	18	review	review	NOUN
ftr-299	4069	19	under	under	ADP
ftr-299	4069	20	§	§	PROPN
ftr-299	4069	21	7429(b	7429(b	PRON
ftr-299	4069	22	)	)	PUNCT
ftr-299	4069	23	requires	require	VERB
ftr-299	4069	24	that	that	SCONJ
ftr-299	4069	25	the	the	DET
ftr-299	4069	26	taxpayer	taxpayer	NOUN
ftr-299	4069	27	either	either	CCONJ
ftr-299	4069	28	have	have	AUX
ftr-299	4069	29	made	make	VERB
ftr-299	4069	30	a	a	DET
ftr-299	4069	31	timely	timely	ADJ
ftr-299	4069	32	request	request	NOUN
ftr-299	4069	33	for	for	ADP
ftr-299	4069	34	administrative	administrative	ADJ
ftr-299	4069	35	review	review	NOUN
ftr-299	4069	36	or	or	CCONJ
ftr-299	4069	37	exhausted	exhausted	ADJ
ftr-299	4069	38	administrative	administrative	ADJ
ftr-299	4069	39	remedies	remedy	NOUN
ftr-299	4069	40	prior	prior	ADV
ftr-299	4069	41	to	to	ADP
ftr-299	4069	42	seeking	seek	VERB
ftr-299	4069	43	judicial	judicial	ADJ
ftr-299	4069	44	review	review	NOUN
ftr-299	4069	45	of	of	ADP
ftr-299	4069	46	the	the	DET
ftr-299	4069	47	jeopardy	jeopardy	NOUN
ftr-299	4069	48	assessment	assessment	NOUN
ftr-299	4069	49	.	.	PUNCT
ftr-299	4070	1	(	(	PUNCT
ftr-299	4070	2	the	the	DET
ftr-299	4070	3	statute	statute	NOUN
ftr-299	4070	4	permits	permit	VERB
ftr-299	4070	5	the	the	DET
ftr-299	4070	6	taxpayer	taxpayer	NOUN
ftr-299	4070	7	to	to	PART
ftr-299	4070	8	seek	seek	VERB
ftr-299	4070	9	judicial	judicial	ADJ
ftr-299	4070	10	review	review	NOUN
ftr-299	4070	11	within	within	ADP
ftr-299	4070	12	90	90	NUM
ftr-299	4070	13	days	day	NOUN
ftr-299	4070	14	after	after	ADP
ftr-299	4070	15	either	either	ADV
ftr-299	4070	16	(	(	PUNCT
ftr-299	4070	17	1	1	X
ftr-299	4070	18	)	)	PUNCT
ftr-299	4070	19	the	the	DET
ftr-299	4070	20	sixteenth	sixteenth	ADJ
ftr-299	4070	21	day	day	NOUN
ftr-299	4070	22	after	after	ADP
ftr-299	4070	23	the	the	DET
ftr-299	4070	24	taxpayer	taxpayer	NOUN
ftr-299	4070	25	’s	’s	PART
ftr-299	4070	26	request	request	NOUN
ftr-299	4070	27	to	to	ADP
ftr-299	4070	28	the	the	DET
ftr-299	4070	29	irs	irs	PROPN
ftr-299	4070	30	for	for	ADP
ftr-299	4070	31	administrative	administrative	ADJ
ftr-299	4070	32	review	review	NOUN
ftr-299	4070	33	or	or	CCONJ
ftr-299	4070	34	(	(	PUNCT
ftr-299	4070	35	2	2	X
ftr-299	4070	36	)	)	PUNCT
ftr-299	4070	37	the	the	DET
ftr-299	4070	38	day	day	NOUN
ftr-299	4070	39	the	the	DET
ftr-299	4070	40	irs	irs	PROPN
ftr-299	4070	41	notifies	notify	VERB
ftr-299	4070	42	the	the	DET
ftr-299	4070	43	taxpayer	taxpayer	NOUN
ftr-299	4070	44	of	of	ADP
ftr-299	4070	45	its	its	PRON
ftr-299	4070	46	determination	determination	NOUN
ftr-299	4070	47	on	on	ADP
ftr-299	4070	48	administrative	administrative	ADJ
ftr-299	4070	49	review	review	NOUN
ftr-299	4070	50	.	.	PUNCT
ftr-299	4070	51	)	)	PUNCT
ftr-299	4071	1	furthermore	furthermore	ADV
ftr-299	4071	2	,	,	PUNCT
ftr-299	4071	3	the	the	DET
ftr-299	4071	4	court	court	NOUN
ftr-299	4071	5	held	hold	VERB
ftr-299	4071	6	that	that	SCONJ
ftr-299	4071	7	the	the	DET
ftr-299	4071	8	requirement	requirement	NOUN
ftr-299	4071	9	in	in	ADP
ftr-299	4071	10	§	§	PROPN
ftr-299	4071	11	7429(a)(2	7429(a)(2	NOUN
ftr-299	4071	12	)	)	PUNCT
ftr-299	4071	13	that	that	SCONJ
ftr-299	4071	14	the	the	DET
ftr-299	4071	15	taxpayer	taxpayer	NOUN
ftr-299	4071	16	’s	’s	PART
ftr-299	4071	17	request	request	NOUN
ftr-299	4071	18	for	for	ADP
ftr-299	4071	19	administrative	administrative	ADJ
ftr-299	4071	20	review	review	NOUN
ftr-299	4071	21	must	must	AUX
ftr-299	4071	22	be	be	AUX
ftr-299	4071	23	filed	file	VERB
ftr-299	4071	24	within	within	ADP
ftr-299	4071	25	30	30	NUM
ftr-299	4071	26	days	day	NOUN
ftr-299	4071	27	after	after	ADP
ftr-299	4071	28	receiving	receive	VERB
ftr-299	4071	29	the	the	DET
ftr-299	4071	30	written	write	VERB
ftr-299	4071	31	statement	statement	NOUN
ftr-299	4071	32	from	from	ADP
ftr-299	4071	33	the	the	DET
ftr-299	4071	34	irs	irs	PROPN
ftr-299	4071	35	explaining	explain	VERB
ftr-299	4071	36	the	the	DET
ftr-299	4071	37	jeopardy	jeopardy	NOUN
ftr-299	4071	38	assessment	assessment	NOUN
ftr-299	4071	39	is	be	AUX
ftr-299	4071	40	not	not	PART
ftr-299	4071	41	subject	subject	ADJ
ftr-299	4071	42	to	to	ADP
ftr-299	4071	43	equitable	equitable	ADJ
ftr-299	4071	44	tolling	tolling	NOUN
ftr-299	4071	45	.	.	PUNCT
ftr-299	4072	1	3	3	X
ftr-299	4072	2	.	.	X
ftr-299	4072	3	a	a	DET
ftr-299	4072	4	sad	sad	ADJ
ftr-299	4072	5	story	story	NOUN
ftr-299	4072	6	about	about	ADP
ftr-299	4072	7	employee	employee	NOUN
ftr-299	4072	8	misclassification	misclassification	NOUN
ftr-299	4072	9	.	.	PUNCT
ftr-299	4073	1	karagozian	karagozian	PROPN
ftr-299	4073	2	v.	v.	PROPN
ftr-299	4073	3	commissioner	commissioner	PROPN
ftr-299	4073	4	,	,	PUNCT
ftr-299	4073	5	t.c	t.c	PROPN
ftr-299	4073	6	.	.	PROPN
ftr-299	4073	7	memo	memo	NOUN
ftr-299	4073	8	.	.	PUNCT
ftr-299	4074	1	2013	2013	NUM
ftr-299	4074	2	-	-	SYM
ftr-299	4074	3	164	164	NUM
ftr-299	4074	4	(	(	PUNCT
ftr-299	4074	5	7/8/13	7/8/13	NUM
ftr-299	4074	6	)	)	PUNCT
ftr-299	4074	7	.	.	PUNCT
ftr-299	4075	1	the	the	DET
ftr-299	4075	2	taxpayer	taxpayer	NOUN
ftr-299	4075	3	’s	’s	PART
ftr-299	4075	4	employer	employer	NOUN
ftr-299	4075	5	mischaracterized	mischaracterize	VERB
ftr-299	4075	6	him	he	PRON
ftr-299	4075	7	as	as	ADP
ftr-299	4075	8	an	an	DET
ftr-299	4075	9	independent	independent	ADJ
ftr-299	4075	10	contractor	contractor	NOUN
ftr-299	4075	11	from	from	ADP
ftr-299	4075	12	2002	2002	NUM
ftr-299	4075	13	through	through	ADP
ftr-299	4075	14	2008	2008	NUM
ftr-299	4075	15	.	.	PUNCT
ftr-299	4076	1	the	the	DET
ftr-299	4076	2	taxpayer	taxpayer	NOUN
ftr-299	4076	3	filed	file	VERB
ftr-299	4076	4	tax	tax	NOUN
ftr-299	4076	5	returns	return	NOUN
ftr-299	4076	6	as	as	ADP
ftr-299	4076	7	an	an	DET
ftr-299	4076	8	independent	independent	ADJ
ftr-299	4076	9	contractor	contractor	NOUN
ftr-299	4076	10	,	,	PUNCT
ftr-299	4076	11	paying	pay	VERB
ftr-299	4076	12	self	self	NOUN
ftr-299	4076	13	-	-	PUNCT
ftr-299	4076	14	employment	employment	NOUN
ftr-299	4076	15	tax	tax	NOUN
ftr-299	4076	16	.	.	PUNCT
ftr-299	4077	1	after	after	SCONJ
ftr-299	4077	2	the	the	DET
ftr-299	4077	3	taxpayer	taxpayer	NOUN
ftr-299	4077	4	filed	file	VERB
ftr-299	4077	5	an	an	DET
ftr-299	4077	6	amended	amend	VERB
ftr-299	4077	7	return	return	NOUN
ftr-299	4077	8	for	for	ADP
ftr-299	4077	9	2008	2008	NUM
ftr-299	4077	10	,	,	PUNCT
ftr-299	4077	11	treating	treat	VERB
ftr-299	4077	12	himself	himself	PRON
ftr-299	4077	13	as	as	ADP
ftr-299	4077	14	an	an	DET
ftr-299	4077	15	employee	employee	NOUN
ftr-299	4077	16	,	,	PUNCT
ftr-299	4077	17	the	the	DET
ftr-299	4077	18	irs	irs	PROPN
ftr-299	4077	19	assessed	assess	VERB
ftr-299	4077	20	liability	liability	NOUN
ftr-299	4077	21	for	for	ADP
ftr-299	4077	22	the	the	DET
ftr-299	4077	23	employer	employer	NOUN
ftr-299	4077	24	’s	’s	PART
ftr-299	4077	25	share	share	NOUN
ftr-299	4077	26	of	of	ADP
ftr-299	4077	27	unpaid	unpaid	ADJ
ftr-299	4077	28	fica	fica	PROPN
ftr-299	4077	29	taxes	taxis	NOUN
ftr-299	4077	30	for	for	ADP
ftr-299	4077	31	2008	2008	NUM
ftr-299	4077	32	against	against	ADP
ftr-299	4077	33	the	the	DET
ftr-299	4077	34	taxpayer	taxpayer	NOUN
ftr-299	4077	35	.	.	PUNCT
ftr-299	4078	1	2014	2014	NUM
ftr-299	4078	2	]	]	PUNCT
ftr-299	4078	3	recent	recent	ADJ
ftr-299	4078	4	developments	development	NOUN
ftr-299	4078	5	in	in	ADP
ftr-299	4078	6	federal	federal	ADJ
ftr-299	4078	7	income	income	NOUN
ftr-299	4078	8	taxation	taxation	NOUN
ftr-299	4078	9	421	421	NUM
ftr-299	4078	10	in	in	ADP
ftr-299	4078	11	a	a	DET
ftr-299	4078	12	cdp	cdp	NOUN
ftr-299	4078	13	review	review	NOUN
ftr-299	4078	14	,	,	PUNCT
ftr-299	4078	15	the	the	DET
ftr-299	4078	16	tax	tax	NOUN
ftr-299	4078	17	court	court	NOUN
ftr-299	4078	18	(	(	PUNCT
ftr-299	4078	19	judge	judge	NOUN
ftr-299	4078	20	kerrigan	kerrigan	PROPN
ftr-299	4078	21	)	)	PUNCT
ftr-299	4078	22	held	hold	VERB
ftr-299	4078	23	that	that	SCONJ
ftr-299	4078	24	the	the	DET
ftr-299	4078	25	taxpayer	taxpayer	NOUN
ftr-299	4078	26	could	could	AUX
ftr-299	4078	27	not	not	PART
ftr-299	4078	28	invoke	invoke	VERB
ftr-299	4078	29	equitable	equitable	ADJ
ftr-299	4078	30	recoupment	recoupment	NOUN
ftr-299	4078	31	to	to	PART
ftr-299	4078	32	reduce	reduce	VERB
ftr-299	4078	33	the	the	DET
ftr-299	4078	34	2008	2008	NUM
ftr-299	4078	35	liability	liability	NOUN
ftr-299	4078	36	for	for	ADP
ftr-299	4078	37	unpaid	unpaid	ADJ
ftr-299	4078	38	fica	fica	PROPN
ftr-299	4078	39	taxes	taxis	NOUN
ftr-299	4078	40	by	by	ADP
ftr-299	4078	41	overpaid	overpay	VERB
ftr-299	4078	42	fica	fica	PROPN
ftr-299	4078	43	taxes	taxis	NOUN
ftr-299	4078	44	for	for	ADP
ftr-299	4078	45	earlier	early	ADJ
ftr-299	4078	46	years	year	NOUN
ftr-299	4078	47	,	,	PUNCT
ftr-299	4078	48	when	when	SCONJ
ftr-299	4078	49	he	he	PRON
ftr-299	4078	50	filed	file	VERB
ftr-299	4078	51	tax	tax	NOUN
ftr-299	4078	52	returns	return	NOUN
ftr-299	4078	53	as	as	ADP
ftr-299	4078	54	an	an	DET
ftr-299	4078	55	independent	independent	ADJ
ftr-299	4078	56	contractor	contractor	NOUN
ftr-299	4078	57	.	.	PUNCT
ftr-299	4079	1	although	although	SCONJ
ftr-299	4079	2	the	the	DET
ftr-299	4079	3	fica	fica	PROPN
ftr-299	4079	4	taxes	taxis	NOUN
ftr-299	4079	5	“	"	PUNCT
ftr-299	4079	6	paid	pay	VERB
ftr-299	4079	7	in	in	ADP
ftr-299	4079	8	the	the	DET
ftr-299	4079	9	time	time	NOUN
ftr-299	4079	10	-	-	PUNCT
ftr-299	4079	11	barred	bar	VERB
ftr-299	4079	12	years	year	NOUN
ftr-299	4079	13	were	be	AUX
ftr-299	4079	14	paid	pay	VERB
ftr-299	4079	15	on	on	ADP
ftr-299	4079	16	the	the	DET
ftr-299	4079	17	same	same	ADJ
ftr-299	4079	18	type	type	NOUN
ftr-299	4079	19	of	of	ADP
ftr-299	4079	20	transaction	transaction	NOUN
ftr-299	4079	21	(	(	PUNCT
ftr-299	4079	22	i.e.	i.e.	X
ftr-299	4079	23	,	,	PUNCT
ftr-299	4079	24	compensation	compensation	NOUN
ftr-299	4079	25	...	...	PUNCT
ftr-299	4079	26	)	)	PUNCT
ftr-299	4079	27	as	as	ADP
ftr-299	4079	28	in	in	ADP
ftr-299	4079	29	2008	2008	NUM
ftr-299	4079	30	,	,	PUNCT
ftr-299	4079	31	...	...	PUNCT
ftr-299	4080	1	the	the	DET
ftr-299	4080	2	overpaid	overpay	VERB
ftr-299	4080	3	fica	fica	PROPN
ftr-299	4080	4	taxes	taxis	NOUN
ftr-299	4080	5	from	from	ADP
ftr-299	4080	6	2002	2002	NUM
ftr-299	4080	7	through	through	ADP
ftr-299	4080	8	2007	2007	NUM
ftr-299	4080	9	are	be	AUX
ftr-299	4080	10	separate	separate	ADJ
ftr-299	4080	11	transactions	transaction	NOUN
ftr-299	4080	12	,	,	PUNCT
ftr-299	4080	13	separate	separate	ADJ
ftr-299	4080	14	items	item	NOUN
ftr-299	4080	15	,	,	PUNCT
ftr-299	4080	16	and	and	CCONJ
ftr-299	4080	17	separate	separate	VERB
ftr-299	4080	18	taxable	taxable	ADJ
ftr-299	4080	19	events	event	NOUN
ftr-299	4080	20	from	from	ADP
ftr-299	4080	21	[	[	PUNCT
ftr-299	4080	22	the	the	DET
ftr-299	4080	23	taxpayer	taxpayer	NOUN
ftr-299	4080	24	’s	’s	PART
ftr-299	4080	25	]	]	PUNCT
ftr-299	4080	26	2008	2008	NUM
ftr-299	4080	27	tax	tax	NOUN
ftr-299	4080	28	deficiency	deficiency	NOUN
ftr-299	4080	29	.	.	PUNCT
ftr-299	4080	30	”	"	PUNCT
ftr-299	4081	1	4	4	NUM
ftr-299	4081	2	.	.	PUNCT
ftr-299	4081	3	the	the	DET
ftr-299	4081	4	pro	pro	X
ftr-299	4081	5	se	se	PROPN
ftr-299	4081	6	taxpayer	taxpayer	PROPN
ftr-299	4081	7	won	win	VERB
ftr-299	4081	8	on	on	ADP
ftr-299	4081	9	the	the	DET
ftr-299	4081	10	jurisdictional	jurisdictional	ADJ
ftr-299	4081	11	issue	issue	NOUN
ftr-299	4081	12	but	but	CCONJ
ftr-299	4081	13	lost	lose	VERB
ftr-299	4081	14	on	on	ADP
ftr-299	4081	15	the	the	DET
ftr-299	4081	16	merits	merit	NOUN
ftr-299	4081	17	.	.	PUNCT
ftr-299	4082	1	boeri	boeri	PROPN
ftr-299	4082	2	v.	v.	PROPN
ftr-299	4082	3	united	united	PROPN
ftr-299	4082	4	states	states	PROPN
ftr-299	4082	5	,	,	PUNCT
ftr-299	4082	6	724	724	NUM
ftr-299	4082	7	f.3d	f.3d	NUM
ftr-299	4082	8	1367	1367	NUM
ftr-299	4082	9	(	(	PUNCT
ftr-299	4082	10	fed	fed	PROPN
ftr-299	4082	11	.	.	PUNCT
ftr-299	4082	12	cir	cir	PROPN
ftr-299	4082	13	.	.	PUNCT
ftr-299	4083	1	7/31/13	7/31/13	NUM
ftr-299	4083	2	)	)	PUNCT
ftr-299	4083	3	.	.	PUNCT
ftr-299	4084	1	the	the	DET
ftr-299	4084	2	federal	federal	ADJ
ftr-299	4084	3	circuit	circuit	NOUN
ftr-299	4084	4	,	,	PUNCT
ftr-299	4084	5	in	in	ADP
ftr-299	4084	6	an	an	DET
ftr-299	4084	7	opinion	opinion	NOUN
ftr-299	4084	8	by	by	ADP
ftr-299	4084	9	judge	judge	PROPN
ftr-299	4084	10	clevenger	clevenger	PROPN
ftr-299	4084	11	,	,	PUNCT
ftr-299	4084	12	held	hold	VERB
ftr-299	4084	13	that	that	SCONJ
ftr-299	4084	14	the	the	DET
ftr-299	4084	15	three	three	NUM
ftr-299	4084	16	-	-	PUNCT
ftr-299	4084	17	year	year	NOUN
ftr-299	4084	18	“	"	PUNCT
ftr-299	4084	19	look	look	VERB
ftr-299	4084	20	-	-	PUNCT
ftr-299	4084	21	back	back	NOUN
ftr-299	4084	22	”	"	PUNCT
ftr-299	4084	23	period	period	NOUN
ftr-299	4084	24	of	of	ADP
ftr-299	4084	25	§	§	PROPN
ftr-299	4084	26	6511(b)(2)(a	6511(b)(2)(a	NUM
ftr-299	4084	27	)	)	PUNCT
ftr-299	4084	28	limiting	limit	VERB
ftr-299	4084	29	the	the	DET
ftr-299	4084	30	amount	amount	NOUN
ftr-299	4084	31	of	of	ADP
ftr-299	4084	32	credit	credit	NOUN
ftr-299	4084	33	or	or	CCONJ
ftr-299	4084	34	refund	refund	NOUN
ftr-299	4084	35	is	be	AUX
ftr-299	4084	36	not	not	PART
ftr-299	4084	37	a	a	DET
ftr-299	4084	38	“	"	PUNCT
ftr-299	4084	39	statutory	statutory	ADJ
ftr-299	4084	40	time	time	NOUN
ftr-299	4084	41	limitation	limitation	NOUN
ftr-299	4084	42	[	[	X
ftr-299	4084	43	]	]	X
ftr-299	4084	44	”	"	PUNCT
ftr-299	4084	45	but	but	CCONJ
ftr-299	4084	46	rather	rather	ADV
ftr-299	4084	47	a	a	DET
ftr-299	4084	48	“	"	PUNCT
ftr-299	4084	49	substantive	substantive	ADJ
ftr-299	4084	50	limitation	limitation	NOUN
ftr-299	4084	51	[	[	X
ftr-299	4084	52	]	]	X
ftr-299	4084	53	on	on	ADP
ftr-299	4084	54	the	the	DET
ftr-299	4084	55	amount	amount	NOUN
ftr-299	4084	56	of	of	ADP
ftr-299	4084	57	recovery	recovery	NOUN
ftr-299	4084	58	.	.	PUNCT
ftr-299	4084	59	”	"	PUNCT
ftr-299	4085	1	the	the	DET
ftr-299	4085	2	look	look	VERB
ftr-299	4085	3	-	-	PUNCT
ftr-299	4085	4	back	back	NOUN
ftr-299	4085	5	provision	provision	NOUN
ftr-299	4085	6	is	be	AUX
ftr-299	4085	7	not	not	PART
ftr-299	4085	8	jurisdictional	jurisdictional	ADJ
ftr-299	4085	9	and	and	CCONJ
ftr-299	4085	10	does	do	AUX
ftr-299	4085	11	not	not	PART
ftr-299	4085	12	preclude	preclude	VERB
ftr-299	4085	13	the	the	DET
ftr-299	4085	14	court	court	NOUN
ftr-299	4085	15	from	from	ADP
ftr-299	4085	16	hearing	hear	VERB
ftr-299	4085	17	the	the	DET
ftr-299	4085	18	taxpayer	taxpayer	NOUN
ftr-299	4085	19	’s	’s	PART
ftr-299	4085	20	claim	claim	NOUN
ftr-299	4085	21	.	.	PUNCT
ftr-299	4086	1	the	the	DET
ftr-299	4086	2	taxpayer	taxpayer	NOUN
ftr-299	4086	3	lost	lose	VERB
ftr-299	4086	4	on	on	ADP
ftr-299	4086	5	the	the	DET
ftr-299	4086	6	merits	merit	NOUN
ftr-299	4086	7	.	.	PUNCT
ftr-299	4087	1	5	5	X
ftr-299	4087	2	.	.	X
ftr-299	4087	3	there	there	PRON
ftr-299	4087	4	was	be	VERB
ftr-299	4087	5	no	no	DET
ftr-299	4087	6	statute	statute	NOUN
ftr-299	4087	7	of	of	ADP
ftr-299	4087	8	limitations	limitation	NOUN
ftr-299	4087	9	because	because	SCONJ
ftr-299	4087	10	the	the	DET
ftr-299	4087	11	return	return	NOUN
ftr-299	4087	12	was	be	AUX
ftr-299	4087	13	fraudulent	fraudulent	ADJ
ftr-299	4087	14	,	,	PUNCT
ftr-299	4087	15	even	even	ADV
ftr-299	4087	16	though	though	SCONJ
ftr-299	4087	17	the	the	DET
ftr-299	4087	18	taxpayer	taxpayer	NOUN
ftr-299	4087	19	did	do	AUX
ftr-299	4087	20	n’t	not	PART
ftr-299	4087	21	know	know	VERB
ftr-299	4087	22	it	it	PRON
ftr-299	4087	23	.	.	PUNCT
ftr-299	4088	1	city	city	NOUN
ftr-299	4088	2	wide	wide	ADJ
ftr-299	4088	3	transit	transit	PROPN
ftr-299	4088	4	,	,	PUNCT
ftr-299	4088	5	inc	inc	PROPN
ftr-299	4088	6	.	.	PROPN
ftr-299	4089	1	v.	v.	PROPN
ftr-299	4089	2	commissioner	commissioner	PROPN
ftr-299	4089	3	,	,	PUNCT
ftr-299	4089	4	709	709	NUM
ftr-299	4089	5	f.3d	f.3d	NUM
ftr-299	4089	6	102	102	NUM
ftr-299	4089	7	(	(	PUNCT
ftr-299	4089	8	2d	2d	NUM
ftr-299	4089	9	cir	cir	NOUN
ftr-299	4089	10	.	.	PUNCT
ftr-299	4090	1	3/1/13	3/1/13	NUM
ftr-299	4090	2	)	)	PUNCT
ftr-299	4090	3	,	,	PUNCT
ftr-299	4090	4	rev’g	rev’g	PROPN
ftr-299	4090	5	t.c	t.c	PROPN
ftr-299	4090	6	.	.	PROPN
ftr-299	4090	7	memo	memo	NOUN
ftr-299	4090	8	.	.	PUNCT
ftr-299	4091	1	2011	2011	NUM
ftr-299	4091	2	-	-	SYM
ftr-299	4091	3	279	279	NUM
ftr-299	4091	4	.	.	PUNCT
ftr-299	4092	1	the	the	DET
ftr-299	4092	2	second	second	ADJ
ftr-299	4092	3	circuit	circuit	NOUN
ftr-299	4092	4	,	,	PUNCT
ftr-299	4092	5	in	in	ADP
ftr-299	4092	6	an	an	DET
ftr-299	4092	7	opinion	opinion	NOUN
ftr-299	4092	8	by	by	ADP
ftr-299	4092	9	judge	judge	PROPN
ftr-299	4092	10	wesley	wesley	PROPN
ftr-299	4092	11	,	,	PUNCT
ftr-299	4092	12	held	hold	VERB
ftr-299	4092	13	that	that	SCONJ
ftr-299	4092	14	the	the	DET
ftr-299	4092	15	§	§	PROPN
ftr-299	4092	16	6501(c	6501(c	PROPN
ftr-299	4092	17	)	)	PUNCT
ftr-299	4092	18	extended	extend	VERB
ftr-299	4092	19	period	period	NOUN
ftr-299	4092	20	of	of	ADP
ftr-299	4092	21	limitations	limitation	NOUN
ftr-299	4092	22	for	for	ADP
ftr-299	4092	23	assessing	assess	VERB
ftr-299	4092	24	taxes	taxis	NOUN
ftr-299	4092	25	due	due	ADJ
ftr-299	4092	26	to	to	ADP
ftr-299	4092	27	a	a	DET
ftr-299	4092	28	willful	willful	ADJ
ftr-299	4092	29	attempt	attempt	NOUN
ftr-299	4092	30	to	to	PART
ftr-299	4092	31	defeat	defeat	VERB
ftr-299	4092	32	or	or	CCONJ
ftr-299	4092	33	evade	evade	VERB
ftr-299	4092	34	tax	tax	NOUN
ftr-299	4092	35	applied	apply	VERB
ftr-299	4092	36	where	where	SCONJ
ftr-299	4092	37	the	the	DET
ftr-299	4092	38	corporation	corporation	NOUN
ftr-299	4092	39	’s	’s	PART
ftr-299	4092	40	accountant	accountant	NOUN
ftr-299	4092	41	,	,	PUNCT
ftr-299	4092	42	who	who	PRON
ftr-299	4092	43	had	have	AUX
ftr-299	4092	44	been	be	AUX
ftr-299	4092	45	given	give	VERB
ftr-299	4092	46	a	a	DET
ftr-299	4092	47	power	power	NOUN
ftr-299	4092	48	of	of	ADP
ftr-299	4092	49	attorney	attorney	NOUN
ftr-299	4092	50	,	,	PUNCT
ftr-299	4092	51	filed	file	VERB
ftr-299	4092	52	fraudulent	fraudulent	ADJ
ftr-299	4092	53	employment	employment	NOUN
ftr-299	4092	54	tax	tax	NOUN
ftr-299	4092	55	returns	return	NOUN
ftr-299	4092	56	to	to	PART
ftr-299	4092	57	further	further	VERB
ftr-299	4092	58	his	his	PRON
ftr-299	4092	59	embezzlement	embezzlement	NOUN
ftr-299	4092	60	scheme	scheme	NOUN
ftr-299	4092	61	.	.	PUNCT
ftr-299	4093	1	(	(	PUNCT
ftr-299	4093	2	the	the	DET
ftr-299	4093	3	scheme	scheme	NOUN
ftr-299	4093	4	itself	itself	PRON
ftr-299	4093	5	is	be	AUX
ftr-299	4093	6	not	not	PART
ftr-299	4093	7	worth	worth	ADJ
ftr-299	4093	8	explaining	explain	VERB
ftr-299	4093	9	.	.	PUNCT
ftr-299	4093	10	)	)	PUNCT
ftr-299	4094	1	the	the	DET
ftr-299	4094	2	court	court	NOUN
ftr-299	4094	3	explained	explain	VERB
ftr-299	4094	4	:	:	PUNCT
ftr-299	4094	5	“	"	PUNCT
ftr-299	4094	6	the	the	DET
ftr-299	4094	7	statute	statute	NOUN
ftr-299	4094	8	is	be	AUX
ftr-299	4094	9	agnostic	agnostic	ADJ
ftr-299	4094	10	as	as	ADP
ftr-299	4094	11	to	to	ADP
ftr-299	4094	12	the	the	DET
ftr-299	4094	13	attendant	attendant	ADJ
ftr-299	4094	14	motivations	motivation	NOUN
ftr-299	4094	15	for	for	ADP
ftr-299	4094	16	submitting	submit	VERB
ftr-299	4094	17	a	a	DET
ftr-299	4094	18	fraudulent	fraudulent	ADJ
ftr-299	4094	19	return	return	NOUN
ftr-299	4094	20	and	and	CCONJ
ftr-299	4094	21	only	only	ADV
ftr-299	4094	22	requires	require	VERB
ftr-299	4094	23	that	that	SCONJ
ftr-299	4094	24	the	the	DET
ftr-299	4094	25	commissioner	commissioner	NOUN
ftr-299	4094	26	prove	prove	VERB
ftr-299	4094	27	a	a	DET
ftr-299	4094	28	fraudulent	fraudulent	ADJ
ftr-299	4094	29	return	return	NOUN
ftr-299	4094	30	was	be	AUX
ftr-299	4094	31	filed	file	VERB
ftr-299	4094	32	with	with	ADP
ftr-299	4094	33	an	an	DET
ftr-299	4094	34	intent	intent	NOUN
ftr-299	4094	35	to	to	PART
ftr-299	4094	36	evade	evade	VERB
ftr-299	4094	37	,	,	PUNCT
ftr-299	4094	38	that	that	PRON
ftr-299	4094	39	is	be	AUX
ftr-299	4094	40	avoid	avoid	ADJ
ftr-299	4094	41	,	,	PUNCT
ftr-299	4094	42	paying	pay	VERB
ftr-299	4094	43	a	a	DET
ftr-299	4094	44	tax	tax	NOUN
ftr-299	4094	45	otherwise	otherwise	ADV
ftr-299	4094	46	due	due	ADJ
ftr-299	4094	47	.	.	PUNCT
ftr-299	4094	48	”	"	PUNCT
ftr-299	4095	1			NOUN
ftr-299	4095	2	in	in	ADP
ftr-299	4095	3	the	the	DET
ftr-299	4095	4	tax	tax	NOUN
ftr-299	4095	5	court	court	NOUN
ftr-299	4095	6	proceeding	proceeding	NOUN
ftr-299	4095	7	,	,	PUNCT
ftr-299	4095	8	judge	judge	PROPN
ftr-299	4095	9	vasquez	vasquez	PROPN
ftr-299	4095	10	had	have	AUX
ftr-299	4095	11	found	find	VERB
ftr-299	4095	12	that	that	SCONJ
ftr-299	4095	13	the	the	DET
ftr-299	4095	14	irs	irs	PROPN
ftr-299	4095	15	had	have	AUX
ftr-299	4095	16	not	not	PART
ftr-299	4095	17	proved	prove	VERB
ftr-299	4095	18	by	by	ADP
ftr-299	4095	19	clear	clear	ADJ
ftr-299	4095	20	and	and	CCONJ
ftr-299	4095	21	convincing	convincing	ADJ
ftr-299	4095	22	evidence	evidence	NOUN
ftr-299	4095	23	that	that	SCONJ
ftr-299	4095	24	the	the	DET
ftr-299	4095	25	accountant	accountant	NOUN
ftr-299	4095	26	’s	’s	PART
ftr-299	4095	27	filing	filing	NOUN
ftr-299	4095	28	of	of	ADP
ftr-299	4095	29	the	the	DET
ftr-299	4095	30	employment	employment	NOUN
ftr-299	4095	31	tax	tax	NOUN
ftr-299	4095	32	returns	return	NOUN
ftr-299	4095	33	was	be	AUX
ftr-299	4095	34	“	"	PUNCT
ftr-299	4095	35	conduct	conduct	NOUN
ftr-299	4095	36	intended	intend	VERB
ftr-299	4095	37	to	to	PART
ftr-299	4095	38	defeat	defeat	VERB
ftr-299	4095	39	or	or	CCONJ
ftr-299	4095	40	evade	evade	VERB
ftr-299	4095	41	[	[	X
ftr-299	4095	42	the	the	DET
ftr-299	4095	43	]	]	X
ftr-299	4095	44	taxes	taxis	NOUN
ftr-299	4095	45	”	"	PUNCT
ftr-299	4095	46	rather	rather	ADV
ftr-299	4095	47	than	than	ADP
ftr-299	4095	48	“	"	PUNCT
ftr-299	4095	49	an	an	DET
ftr-299	4095	50	incidental	incidental	ADJ
ftr-299	4095	51	consequence	consequence	NOUN
ftr-299	4095	52	or	or	CCONJ
ftr-299	4095	53	secondary	secondary	ADJ
ftr-299	4095	54	effect	effect	NOUN
ftr-299	4095	55	of	of	ADP
ftr-299	4095	56	his	his	PRON
ftr-299	4095	57	embezzlement	embezzlement	NOUN
ftr-299	4095	58	scheme	scheme	NOUN
ftr-299	4095	59	.	.	PUNCT
ftr-299	4095	60	”	"	PUNCT
ftr-299	4096	1	he	he	PRON
ftr-299	4096	2	accepted	accept	VERB
ftr-299	4096	3	the	the	DET
ftr-299	4096	4	taxpayer	taxpayer	NOUN
ftr-299	4096	5	’s	’s	PART
ftr-299	4096	6	argument	argument	NOUN
ftr-299	4096	7	that	that	SCONJ
ftr-299	4096	8	the	the	DET
ftr-299	4096	9	accountant	accountant	NOUN
ftr-299	4096	10	“	"	PUNCT
ftr-299	4096	11	intended	intend	VERB
ftr-299	4096	12	only	only	ADV
ftr-299	4096	13	to	to	PART
ftr-299	4096	14	cover	cover	VERB
ftr-299	4096	15	up	up	ADP
ftr-299	4096	16	his	his	PRON
ftr-299	4096	17	embezzlement	embezzlement	NOUN
ftr-299	4096	18	scheme	scheme	NOUN
ftr-299	4096	19	and	and	CCONJ
ftr-299	4096	20	not	not	PART
ftr-299	4096	21	defeat	defeat	VERB
ftr-299	4096	22	or	or	CCONJ
ftr-299	4096	23	evade	evade	VERB
ftr-299	4096	24	petitioner	petitioner	NOUN
ftr-299	4096	25	's	's	PART
ftr-299	4096	26	taxes	taxis	NOUN
ftr-299	4096	27	.	.	PUNCT
ftr-299	4096	28	”	"	PUNCT
ftr-299	4097	1			PRON
ftr-299	4097	2	in	in	ADP
ftr-299	4097	3	an	an	DET
ftr-299	4097	4	earlier	early	ADJ
ftr-299	4097	5	case	case	NOUN
ftr-299	4097	6	,	,	PUNCT
ftr-299	4097	7	allen	allen	PROPN
ftr-299	4097	8	v.	v.	PROPN
ftr-299	4097	9	commissioner	commissioner	PROPN
ftr-299	4097	10	,	,	PUNCT
ftr-299	4097	11	128	128	NUM
ftr-299	4097	12	t.c	t.c	PROPN
ftr-299	4097	13	.	.	PROPN
ftr-299	4097	14	37	37	NUM
ftr-299	4097	15	(	(	PUNCT
ftr-299	4097	16	2007	2007	NUM
ftr-299	4097	17	)	)	PUNCT
ftr-299	4097	18	,	,	PUNCT
ftr-299	4097	19	the	the	DET
ftr-299	4097	20	tax	tax	NOUN
ftr-299	4097	21	court	court	NOUN
ftr-299	4097	22	held	hold	VERB
ftr-299	4097	23	that	that	SCONJ
ftr-299	4097	24	under	under	ADP
ftr-299	4097	25	§	§	PROPN
ftr-299	4097	26	6501(c)(1	6501(c)(1	NOUN
ftr-299	4097	27	)	)	PUNCT
ftr-299	4097	28	,	,	PUNCT
ftr-299	4097	29	the	the	DET
ftr-299	4097	30	limitations	limitation	NOUN
ftr-299	4097	31	period	period	NOUN
ftr-299	4097	32	remained	remain	VERB
ftr-299	4097	33	open	open	ADJ
ftr-299	4097	34	indefinitely	indefinitely	ADV
ftr-299	4097	35	regardless	regardless	ADV
ftr-299	4097	36	of	of	ADP
ftr-299	4097	37	whether	whether	SCONJ
ftr-299	4097	38	it	it	PRON
ftr-299	4097	39	was	be	AUX
ftr-299	4097	40	the	the	DET
ftr-299	4097	41	taxpayer	taxpayer	NOUN
ftr-299	4097	42	or	or	CCONJ
ftr-299	4097	43	the	the	DET
ftr-299	4097	44	taxpayer	taxpayer	NOUN
ftr-299	4097	45	's	's	PART
ftr-299	4097	46	tax	tax	NOUN
ftr-299	4097	47	return	return	NOUN
ftr-299	4097	48	preparer	preparer	NOUN
ftr-299	4097	49	who	who	PRON
ftr-299	4097	50	had	have	VERB
ftr-299	4097	51	the	the	DET
ftr-299	4097	52	intent	intent	NOUN
ftr-299	4097	53	to	to	PART
ftr-299	4097	54	evade	evade	VERB
ftr-299	4097	55	tax	tax	NOUN
ftr-299	4097	56	.	.	PUNCT
ftr-299	4098	1	a.	a.	NOUN
ftr-299	4099	1	but	but	CCONJ
ftr-299	4099	2	the	the	DET
ftr-299	4099	3	court	court	NOUN
ftr-299	4099	4	of	of	ADP
ftr-299	4099	5	federal	federal	ADJ
ftr-299	4099	6	claims	claim	NOUN
ftr-299	4099	7	says	say	VERB
ftr-299	4099	8	“	"	PUNCT
ftr-299	4099	9	nuts	nut	NOUN
ftr-299	4099	10	”	"	PUNCT
ftr-299	4099	11	to	to	ADP
ftr-299	4099	12	the	the	DET
ftr-299	4099	13	second	second	ADJ
ftr-299	4099	14	circuit	circuit	NOUN
ftr-299	4099	15	and	and	CCONJ
ftr-299	4099	16	tax	tax	NOUN
ftr-299	4099	17	court	court	NOUN
ftr-299	4099	18	.	.	PUNCT
ftr-299	4100	1	basr	basr	PROPN
ftr-299	4100	2	partnership	partnership	PROPN
ftr-299	4100	3	v.	v.	PROPN
ftr-299	4100	4	united	united	PROPN
ftr-299	4100	5	422	422	NUM
ftr-299	4100	6	florida	florida	PROPN
ftr-299	4100	7	tax	tax	NOUN
ftr-299	4100	8	review	review	NOUN
ftr-299	4101	1	[	[	X
ftr-299	4101	2	vol	vol	NOUN
ftr-299	4101	3	.	.	PUNCT
ftr-299	4102	1	15:5	15:5	NUM
ftr-299	4102	2	states	state	NOUN
ftr-299	4102	3	,	,	PUNCT
ftr-299	4102	4	113	113	NUM
ftr-299	4102	5	fed	feed	VERB
ftr-299	4102	6	.	.	PUNCT
ftr-299	4103	1	cl	cl	NOUN
ftr-299	4103	2	.	.	PUNCT
ftr-299	4104	1	181	181	NUM
ftr-299	4104	2	(	(	PUNCT
ftr-299	4104	3	9/30/13	9/30/13	NUM
ftr-299	4104	4	)	)	PUNCT
ftr-299	4104	5	.	.	PUNCT
ftr-299	4105	1	the	the	DET
ftr-299	4105	2	irs	irs	PROPN
ftr-299	4105	3	issued	issue	VERB
ftr-299	4105	4	an	an	DET
ftr-299	4105	5	fpaa	fpaa	NOUN
ftr-299	4105	6	after	after	SCONJ
ftr-299	4105	7	the	the	DET
ftr-299	4105	8	§	§	PROPN
ftr-299	4105	9	§	§	PROPN
ftr-299	4105	10	6501(a)/6229	6501(a)/6229	NUM
ftr-299	4105	11	period	period	NOUN
ftr-299	4105	12	of	of	ADP
ftr-299	4105	13	limitation	limitation	NOUN
ftr-299	4105	14	had	have	AUX
ftr-299	4105	15	expired	expire	VERB
ftr-299	4105	16	.	.	PUNCT
ftr-299	4106	1	the	the	DET
ftr-299	4106	2	government	government	NOUN
ftr-299	4106	3	asserted	assert	VERB
ftr-299	4106	4	that	that	SCONJ
ftr-299	4106	5	the	the	DET
ftr-299	4106	6	extended	extended	ADJ
ftr-299	4106	7	period	period	NOUN
ftr-299	4106	8	for	for	ADP
ftr-299	4106	9	assessment	assessment	NOUN
ftr-299	4106	10	under	under	ADP
ftr-299	4106	11	§	§	PROPN
ftr-299	4106	12	6501(c)(1	6501(c)(1	NOUN
ftr-299	4106	13	)	)	PUNCT
ftr-299	4106	14	for	for	ADP
ftr-299	4106	15	fraud	fraud	NOUN
ftr-299	4106	16	applied	apply	VERB
ftr-299	4106	17	by	by	ADP
ftr-299	4106	18	reason	reason	NOUN
ftr-299	4106	19	of	of	ADP
ftr-299	4106	20	the	the	DET
ftr-299	4106	21	fraudulent	fraudulent	ADJ
ftr-299	4106	22	intent	intent	NOUN
ftr-299	4106	23	of	of	ADP
ftr-299	4106	24	the	the	DET
ftr-299	4106	25	taxpayer	taxpayer	NOUN
ftr-299	4106	26	’s	’s	PART
ftr-299	4106	27	advisors	advisor	NOUN
ftr-299	4106	28	who	who	PRON
ftr-299	4106	29	designed	design	VERB
ftr-299	4106	30	a	a	DET
ftr-299	4106	31	tax	tax	NOUN
ftr-299	4106	32	shelter	shelter	NOUN
ftr-299	4106	33	transaction	transaction	NOUN
ftr-299	4106	34	and	and	CCONJ
ftr-299	4106	35	one	one	NUM
ftr-299	4106	36	of	of	ADP
ftr-299	4106	37	whom	whom	PRON
ftr-299	4106	38	prepared	prepare	VERB
ftr-299	4106	39	the	the	DET
ftr-299	4106	40	return	return	NOUN
ftr-299	4106	41	.	.	PUNCT
ftr-299	4107	1	the	the	DET
ftr-299	4107	2	government	government	NOUN
ftr-299	4107	3	relied	rely	VERB
ftr-299	4107	4	on	on	ADP
ftr-299	4107	5	city	city	NOUN
ftr-299	4107	6	wide	wide	ADJ
ftr-299	4107	7	transit	transit	PROPN
ftr-299	4107	8	,	,	PUNCT
ftr-299	4107	9	inc	inc	PROPN
ftr-299	4107	10	.	.	PROPN
ftr-299	4108	1	v.	v.	PROPN
ftr-299	4108	2	commissioner	commissioner	PROPN
ftr-299	4108	3	,	,	PUNCT
ftr-299	4108	4	709	709	NUM
ftr-299	4108	5	f.3d	f.3d	NUM
ftr-299	4108	6	102	102	NUM
ftr-299	4108	7	(	(	PUNCT
ftr-299	4108	8	2d	2d	NUM
ftr-299	4108	9	cir	cir	NOUN
ftr-299	4108	10	.	.	PROPN
ftr-299	4108	11	2013	2013	NUM
ftr-299	4108	12	)	)	PUNCT
ftr-299	4108	13	,	,	PUNCT
ftr-299	4108	14	and	and	CCONJ
ftr-299	4108	15	allen	allen	PROPN
ftr-299	4108	16	v.	v.	PROPN
ftr-299	4108	17	commissioner	commissioner	PROPN
ftr-299	4108	18	,	,	PUNCT
ftr-299	4108	19	128	128	NUM
ftr-299	4108	20	t.c	t.c	PROPN
ftr-299	4108	21	.	.	PROPN
ftr-299	4108	22	37	37	NUM
ftr-299	4108	23	(	(	PUNCT
ftr-299	4108	24	2007	2007	NUM
ftr-299	4108	25	)	)	PUNCT
ftr-299	4108	26	in	in	ADP
ftr-299	4108	27	support	support	NOUN
ftr-299	4108	28	of	of	ADP
ftr-299	4108	29	its	its	PRON
ftr-299	4108	30	argument	argument	NOUN
ftr-299	4108	31	.	.	PUNCT
ftr-299	4109	1	in	in	ADP
ftr-299	4109	2	city	city	NOUN
ftr-299	4109	3	wide	wide	ADJ
ftr-299	4109	4	transit	transit	NOUN
ftr-299	4109	5	,	,	PUNCT
ftr-299	4109	6	the	the	DET
ftr-299	4109	7	second	second	ADJ
ftr-299	4109	8	circuit	circuit	NOUN
ftr-299	4109	9	held	hold	VERB
ftr-299	4109	10	that	that	SCONJ
ftr-299	4109	11	the	the	DET
ftr-299	4109	12	fraudulent	fraudulent	ADJ
ftr-299	4109	13	intent	intent	NOUN
ftr-299	4109	14	required	require	VERB
ftr-299	4109	15	to	to	PART
ftr-299	4109	16	extend	extend	VERB
ftr-299	4109	17	the	the	DET
ftr-299	4109	18	statute	statute	NOUN
ftr-299	4109	19	of	of	ADP
ftr-299	4109	20	limitations	limitation	NOUN
ftr-299	4109	21	under	under	ADP
ftr-299	4109	22	§	§	PROPN
ftr-299	4109	23	6501(c)(1	6501(c)(1	NOUN
ftr-299	4109	24	)	)	PUNCT
ftr-299	4109	25	is	be	AUX
ftr-299	4109	26	not	not	PART
ftr-299	4109	27	limited	limit	VERB
ftr-299	4109	28	to	to	ADP
ftr-299	4109	29	the	the	DET
ftr-299	4109	30	taxpayer	taxpayer	NOUN
ftr-299	4109	31	.	.	PUNCT
ftr-299	4110	1	in	in	ADP
ftr-299	4110	2	that	that	DET
ftr-299	4110	3	case	case	NOUN
ftr-299	4110	4	the	the	DET
ftr-299	4110	5	tax	tax	NOUN
ftr-299	4110	6	preparer	preparer	NOUN
ftr-299	4110	7	’s	’s	PART
ftr-299	4110	8	fraudulent	fraudulent	ADJ
ftr-299	4110	9	intent	intent	NOUN
ftr-299	4110	10	triggered	trigger	VERB
ftr-299	4110	11	the	the	DET
ftr-299	4110	12	extended	extended	ADJ
ftr-299	4110	13	period	period	NOUN
ftr-299	4110	14	in	in	ADP
ftr-299	4110	15	§	§	PROPN
ftr-299	4110	16	6501(c)(1	6501(c)(1	NOUN
ftr-299	4110	17	)	)	PUNCT
ftr-299	4110	18	,	,	PUNCT
ftr-299	4110	19	even	even	ADV
ftr-299	4110	20	though	though	SCONJ
ftr-299	4110	21	the	the	DET
ftr-299	4110	22	preparer	preparer	NOUN
ftr-299	4110	23	's	's	PART
ftr-299	4110	24	primary	primary	ADJ
ftr-299	4110	25	motive	motive	NOUN
ftr-299	4110	26	was	be	AUX
ftr-299	4110	27	his	his	PRON
ftr-299	4110	28	own	own	ADJ
ftr-299	4110	29	benefit	benefit	NOUN
ftr-299	4110	30	rather	rather	ADV
ftr-299	4110	31	than	than	ADP
ftr-299	4110	32	the	the	DET
ftr-299	4110	33	taxpayer	taxpayer	NOUN
ftr-299	4110	34	’s	’s	NOUN
ftr-299	4110	35	.	.	PUNCT
ftr-299	4111	1	the	the	DET
ftr-299	4111	2	tax	tax	NOUN
ftr-299	4111	3	court	court	NOUN
ftr-299	4111	4	reached	reach	VERB
ftr-299	4111	5	the	the	DET
ftr-299	4111	6	same	same	ADJ
ftr-299	4111	7	conclusion	conclusion	NOUN
ftr-299	4111	8	in	in	ADP
ftr-299	4111	9	allen	allen	PROPN
ftr-299	4111	10	,	,	PUNCT
ftr-299	4111	11	where	where	SCONJ
ftr-299	4111	12	it	it	PRON
ftr-299	4111	13	stated	state	VERB
ftr-299	4111	14	:	:	PUNCT
ftr-299	4111	15	“	"	PUNCT
ftr-299	4111	16	nothing	nothing	PRON
ftr-299	4111	17	in	in	ADP
ftr-299	4111	18	the	the	DET
ftr-299	4111	19	plain	plain	ADJ
ftr-299	4111	20	meaning	meaning	NOUN
ftr-299	4111	21	of	of	ADP
ftr-299	4111	22	the	the	DET
ftr-299	4111	23	statute	statute	NOUN
ftr-299	4111	24	suggests	suggest	VERB
ftr-299	4111	25	the	the	DET
ftr-299	4111	26	limitations	limitation	NOUN
ftr-299	4111	27	period	period	NOUN
ftr-299	4111	28	is	be	AUX
ftr-299	4111	29	extended	extend	VERB
ftr-299	4111	30	only	only	ADV
ftr-299	4111	31	in	in	ADP
ftr-299	4111	32	the	the	DET
ftr-299	4111	33	case	case	NOUN
ftr-299	4111	34	of	of	ADP
ftr-299	4111	35	the	the	DET
ftr-299	4111	36	taxpayer	taxpayer	NOUN
ftr-299	4111	37	’s	’s	PART
ftr-299	4111	38	fraud	fraud	NOUN
ftr-299	4111	39	.	.	PUNCT
ftr-299	4112	1	the	the	DET
ftr-299	4112	2	statute	statute	NOUN
ftr-299	4112	3	keys	key	VERB
ftr-299	4112	4	the	the	DET
ftr-299	4112	5	extension	extension	NOUN
ftr-299	4112	6	to	to	ADP
ftr-299	4112	7	the	the	DET
ftr-299	4112	8	fraudulent	fraudulent	ADJ
ftr-299	4112	9	nature	nature	NOUN
ftr-299	4112	10	of	of	ADP
ftr-299	4112	11	the	the	DET
ftr-299	4112	12	return	return	NOUN
ftr-299	4112	13	,	,	PUNCT
ftr-299	4112	14	not	not	PART
ftr-299	4112	15	to	to	ADP
ftr-299	4112	16	the	the	DET
ftr-299	4112	17	identity	identity	NOUN
ftr-299	4112	18	of	of	ADP
ftr-299	4112	19	the	the	DET
ftr-299	4112	20	perpetrator	perpetrator	NOUN
ftr-299	4112	21	of	of	ADP
ftr-299	4112	22	the	the	DET
ftr-299	4112	23	fraud	fraud	NOUN
ftr-299	4112	24	.	.	PUNCT
ftr-299	4112	25	”	"	PUNCT
ftr-299	4113	1	however	however	ADV
ftr-299	4113	2	,	,	PUNCT
ftr-299	4113	3	in	in	ADP
ftr-299	4113	4	the	the	DET
ftr-299	4113	5	instant	instant	ADJ
ftr-299	4113	6	case	case	NOUN
ftr-299	4113	7	,	,	PUNCT
ftr-299	4113	8	without	without	ADP
ftr-299	4113	9	reaching	reach	VERB
ftr-299	4113	10	the	the	DET
ftr-299	4113	11	question	question	NOUN
ftr-299	4113	12	of	of	ADP
ftr-299	4113	13	whether	whether	SCONJ
ftr-299	4113	14	the	the	DET
ftr-299	4113	15	taxpayer	taxpayer	NOUN
ftr-299	4113	16	’s	’s	PART
ftr-299	4113	17	advisors	advisor	NOUN
ftr-299	4113	18	harbored	harbor	VERB
ftr-299	4113	19	fraudulent	fraudulent	ADJ
ftr-299	4113	20	intent	intent	NOUN
ftr-299	4113	21	,	,	PUNCT
ftr-299	4113	22	the	the	DET
ftr-299	4113	23	court	court	NOUN
ftr-299	4113	24	of	of	ADP
ftr-299	4113	25	federal	federal	ADJ
ftr-299	4113	26	claims	claim	NOUN
ftr-299	4113	27	rejected	reject	VERB
ftr-299	4113	28	that	that	DET
ftr-299	4113	29	proposition	proposition	NOUN
ftr-299	4113	30	and	and	CCONJ
ftr-299	4113	31	held	hold	VERB
ftr-299	4113	32	that	that	SCONJ
ftr-299	4113	33	even	even	ADV
ftr-299	4113	34	though	though	SCONJ
ftr-299	4113	35	there	there	PRON
ftr-299	4113	36	was	be	VERB
ftr-299	4113	37	no	no	DET
ftr-299	4113	38	question	question	NOUN
ftr-299	4113	39	that	that	SCONJ
ftr-299	4113	40	“	"	PUNCT
ftr-299	4113	41	basr	basr	PROPN
ftr-299	4113	42	’s	’s	PART
ftr-299	4113	43	partnership	partnership	NOUN
ftr-299	4113	44	return	return	NOUN
ftr-299	4113	45	included	include	VERB
ftr-299	4113	46	false	false	ADJ
ftr-299	4113	47	or	or	CCONJ
ftr-299	4113	48	fraudulent	fraudulent	ADJ
ftr-299	4113	49	items	item	NOUN
ftr-299	4113	50	,	,	PUNCT
ftr-299	4113	51	”	"	PUNCT
ftr-299	4113	52	the	the	DET
ftr-299	4113	53	extended	extended	ADJ
ftr-299	4113	54	statute	statute	NOUN
ftr-299	4113	55	of	of	ADP
ftr-299	4113	56	limitations	limitation	NOUN
ftr-299	4113	57	did	do	AUX
ftr-299	4113	58	not	not	PART
ftr-299	4113	59	apply	apply	VERB
ftr-299	4113	60	.	.	PUNCT
ftr-299	4114	1	judge	judge	PROPN
ftr-299	4114	2	barden	barden	PROPN
ftr-299	4114	3	concluded	conclude	VERB
ftr-299	4114	4	that	that	SCONJ
ftr-299	4114	5	“	"	PUNCT
ftr-299	4114	6	the	the	DET
ftr-299	4114	7	meaning	meaning	NOUN
ftr-299	4114	8	of	of	ADP
ftr-299	4114	9	‘	'	PUNCT
ftr-299	4114	10	intent	intent	NOUN
ftr-299	4114	11	to	to	PART
ftr-299	4114	12	evade	evade	VERB
ftr-299	4114	13	tax	tax	NOUN
ftr-299	4114	14	,	,	PUNCT
ftr-299	4114	15	’	'	PUNCT
ftr-299	4114	16	as	as	SCONJ
ftr-299	4114	17	that	that	DET
ftr-299	4114	18	text	text	NOUN
ftr-299	4114	19	is	be	AUX
ftr-299	4114	20	used	use	VERB
ftr-299	4114	21	in	in	ADP
ftr-299	4114	22	i.r.c	i.r.c	NOUN
ftr-299	4114	23	.	.	PUNCT
ftr-299	4115	1	§	§	PROPN
ftr-299	4115	2	6501(c	6501(c	PROPN
ftr-299	4115	3	)	)	PUNCT
ftr-299	4115	4	,	,	PUNCT
ftr-299	4115	5	is	be	AUX
ftr-299	4115	6	limited	limit	VERB
ftr-299	4115	7	to	to	ADP
ftr-299	4115	8	instances	instance	NOUN
ftr-299	4115	9	in	in	ADP
ftr-299	4115	10	which	which	PRON
ftr-299	4115	11	the	the	DET
ftr-299	4115	12	taxpayer	taxpayer	NOUN
ftr-299	4115	13	has	have	VERB
ftr-299	4115	14	the	the	DET
ftr-299	4115	15	requisite	requisite	ADJ
ftr-299	4115	16	intent	intent	NOUN
ftr-299	4115	17	to	to	PART
ftr-299	4115	18	commit	commit	VERB
ftr-299	4115	19	fraud	fraud	NOUN
ftr-299	4115	20	.	.	PUNCT
ftr-299	4115	21	”	"	PUNCT
ftr-299	4116	1	referring	refer	VERB
ftr-299	4116	2	to	to	ADP
ftr-299	4116	3	the	the	DET
ftr-299	4116	4	second	second	ADJ
ftr-299	4116	5	circuit	circuit	NOUN
ftr-299	4116	6	’s	’s	PART
ftr-299	4116	7	decision	decision	NOUN
ftr-299	4116	8	in	in	ADP
ftr-299	4116	9	city	city	NOUN
ftr-299	4116	10	wide	wide	ADJ
ftr-299	4116	11	transit	transit	NOUN
ftr-299	4116	12	and	and	CCONJ
ftr-299	4116	13	the	the	DET
ftr-299	4116	14	tax	tax	NOUN
ftr-299	4116	15	court	court	NOUN
ftr-299	4116	16	’s	’s	PART
ftr-299	4116	17	decision	decision	NOUN
ftr-299	4116	18	in	in	ADP
ftr-299	4116	19	allen	allen	PROPN
ftr-299	4116	20	,	,	PUNCT
ftr-299	4116	21	she	she	PRON
ftr-299	4116	22	said	say	VERB
ftr-299	4116	23	,	,	PUNCT
ftr-299	4116	24	“	"	PUNCT
ftr-299	4116	25	these	these	DET
ftr-299	4116	26	cases	case	NOUN
ftr-299	4116	27	,	,	PUNCT
ftr-299	4116	28	however	however	ADV
ftr-299	4116	29	,	,	PUNCT
ftr-299	4116	30	are	be	AUX
ftr-299	4116	31	not	not	PART
ftr-299	4116	32	binding	bind	VERB
ftr-299	4116	33	upon	upon	SCONJ
ftr-299	4116	34	this	this	DET
ftr-299	4116	35	court	court	NOUN
ftr-299	4116	36	.	.	PUNCT
ftr-299	4116	37	”	"	PUNCT
ftr-299	4117	1	because	because	SCONJ
ftr-299	4117	2	the	the	DET
ftr-299	4117	3	government	government	NOUN
ftr-299	4117	4	conceded	concede	VERB
ftr-299	4117	5	that	that	SCONJ
ftr-299	4117	6	the	the	DET
ftr-299	4117	7	taxpayers	taxpayer	NOUN
ftr-299	4117	8	in	in	ADP
ftr-299	4117	9	this	this	DET
ftr-299	4117	10	case	case	NOUN
ftr-299	4117	11	did	do	AUX
ftr-299	4117	12	not	not	PART
ftr-299	4117	13	have	have	VERB
ftr-299	4117	14	fraudulent	fraudulent	ADJ
ftr-299	4117	15	intent	intent	NOUN
ftr-299	4117	16	,	,	PUNCT
ftr-299	4117	17	the	the	DET
ftr-299	4117	18	§	§	PROPN
ftr-299	4117	19	6501(a	6501(a	NOUN
ftr-299	4117	20	)	)	PUNCT
ftr-299	4117	21	three	three	NUM
ftr-299	4117	22	-	-	PUNCT
ftr-299	4117	23	year	year	NOUN
ftr-299	4117	24	period	period	NOUN
ftr-299	4117	25	for	for	ADP
ftr-299	4117	26	assessment	assessment	NOUN
ftr-299	4117	27	applied	apply	VERB
ftr-299	4117	28	and	and	CCONJ
ftr-299	4117	29	the	the	DET
ftr-299	4117	30	fpaa	fpaa	NOUN
ftr-299	4117	31	was	be	AUX
ftr-299	4117	32	time	time	NOUN
ftr-299	4117	33	barred	bar	VERB
ftr-299	4117	34	.	.	PUNCT
ftr-299	4118	1	6	6	X
ftr-299	4118	2	.	.	X
ftr-299	4119	1	what	what	PRON
ftr-299	4119	2	was	be	AUX
ftr-299	4119	3	i	i	PRON
ftr-299	4119	4	thinking	think	VERB
ftr-299	4119	5	,	,	PUNCT
ftr-299	4119	6	signing	sign	VERB
ftr-299	4119	7	as	as	ADP
ftr-299	4119	8	the	the	DET
ftr-299	4119	9	tmp	tmp	NOUN
ftr-299	4119	10	!	!	PUNCT
ftr-299	4119	11	?	?	PUNCT
ftr-299	4120	1	an	an	DET
ftr-299	4120	2	ostensible	ostensible	ADJ
ftr-299	4120	3	tmp	tmp	NOUN
ftr-299	4120	4	who	who	PRON
ftr-299	4120	5	executed	execute	VERB
ftr-299	4120	6	consents	consent	NOUN
ftr-299	4120	7	to	to	PART
ftr-299	4120	8	extend	extend	VERB
ftr-299	4120	9	the	the	DET
ftr-299	4120	10	period	period	NOUN
ftr-299	4120	11	of	of	ADP
ftr-299	4120	12	limitations	limitation	NOUN
ftr-299	4120	13	on	on	ADP
ftr-299	4120	14	assessment	assessment	NOUN
ftr-299	4120	15	of	of	ADP
ftr-299	4120	16	partnership	partnership	NOUN
ftr-299	4120	17	items	item	NOUN
ftr-299	4120	18	may	may	AUX
ftr-299	4120	19	not	not	PART
ftr-299	4120	20	,	,	PUNCT
ftr-299	4120	21	in	in	ADP
ftr-299	4120	22	fact	fact	NOUN
ftr-299	4120	23	,	,	PUNCT
ftr-299	4120	24	have	have	AUX
ftr-299	4120	25	been	be	AUX
ftr-299	4120	26	the	the	DET
ftr-299	4120	27	tmp	tmp	NOUN
ftr-299	4120	28	,	,	PUNCT
ftr-299	4120	29	but	but	CCONJ
ftr-299	4120	30	the	the	DET
ftr-299	4120	31	consents	consent	NOUN
ftr-299	4120	32	were	be	AUX
ftr-299	4120	33	valid	valid	ADJ
ftr-299	4120	34	because	because	SCONJ
ftr-299	4120	35	he	he	PRON
ftr-299	4120	36	was	be	AUX
ftr-299	4120	37	authorized	authorize	VERB
ftr-299	4120	38	to	to	PART
ftr-299	4120	39	sign	sign	VERB
ftr-299	4120	40	them	they	PRON
ftr-299	4120	41	.	.	PUNCT
ftr-299	4121	1	peking	peking	NOUN
ftr-299	4121	2	investment	investment	NOUN
ftr-299	4121	3	fund	fund	PROPN
ftr-299	4121	4	,	,	PUNCT
ftr-299	4121	5	llc	llc	PROPN
ftr-299	4121	6	v.	v.	PROPN
ftr-299	4121	7	commissioner	commissioner	PROPN
ftr-299	4121	8	,	,	PUNCT
ftr-299	4121	9	t.c	t.c	PROPN
ftr-299	4121	10	.	.	PROPN
ftr-299	4121	11	memo	memo	NOUN
ftr-299	4121	12	.	.	PUNCT
ftr-299	4122	1	2013	2013	NUM
ftr-299	4122	2	-	-	SYM
ftr-299	4122	3	288	288	NUM
ftr-299	4122	4	(	(	PUNCT
ftr-299	4122	5	12/23/13	12/23/13	PROPN
ftr-299	4122	6	)	)	PUNCT
ftr-299	4122	7	.	.	PUNCT
ftr-299	4123	1	as	as	ADP
ftr-299	4123	2	the	the	DET
ftr-299	4123	3	tax	tax	NOUN
ftr-299	4123	4	matters	matter	NOUN
ftr-299	4123	5	partner	partner	NOUN
ftr-299	4123	6	(	(	PUNCT
ftr-299	4123	7	tmp	tmp	NOUN
ftr-299	4123	8	)	)	PUNCT
ftr-299	4123	9	of	of	ADP
ftr-299	4123	10	peking	peking	PROPN
ftr-299	4123	11	investment	investment	NOUN
ftr-299	4123	12	fund	fund	NOUN
ftr-299	4123	13	,	,	PUNCT
ftr-299	4123	14	llc	llc	PROPN
ftr-299	4123	15	(	(	PUNCT
ftr-299	4123	16	pif	pif	NOUN
ftr-299	4123	17	)	)	PUNCT
ftr-299	4123	18	,	,	PUNCT
ftr-299	4123	19	an	an	DET
ftr-299	4123	20	llc	llc	NOUN
ftr-299	4123	21	taxed	tax	VERB
ftr-299	4123	22	as	as	ADP
ftr-299	4123	23	a	a	DET
ftr-299	4123	24	partnership	partnership	NOUN
ftr-299	4123	25	,	,	PUNCT
ftr-299	4123	26	an	an	DET
ftr-299	4123	27	individual	individual	NOUN
ftr-299	4123	28	named	name	VERB
ftr-299	4123	29	li	li	PROPN
ftr-299	4123	30	chien	chien	PROPN
ftr-299	4123	31	tsai	tsai	PROPN
ftr-299	4123	32	executed	execute	VERB
ftr-299	4123	33	forms	form	NOUN
ftr-299	4123	34	872	872	NUM
ftr-299	4123	35	-	-	SYM
ftr-299	4123	36	p	p	NOUN
ftr-299	4123	37	,	,	PUNCT
ftr-299	4123	38	consents	consent	NOUN
ftr-299	4123	39	to	to	PART
ftr-299	4123	40	extend	extend	VERB
ftr-299	4123	41	the	the	DET
ftr-299	4123	42	time	time	NOUN
ftr-299	4123	43	to	to	PART
ftr-299	4123	44	assess	assess	VERB
ftr-299	4123	45	tax	tax	NOUN
ftr-299	4123	46	attributable	attributable	ADJ
ftr-299	4123	47	to	to	ADP
ftr-299	4123	48	partnership	partnership	NOUN
ftr-299	4123	49	items	item	NOUN
ftr-299	4123	50	,	,	PUNCT
ftr-299	4123	51	which	which	PRON
ftr-299	4123	52	extended	extend	VERB
ftr-299	4123	53	until	until	ADP
ftr-299	4123	54	december	december	PROPN
ftr-299	4123	55	31	31	NUM
ftr-299	4123	56	,	,	PUNCT
ftr-299	4123	57	2008	2008	NUM
ftr-299	4123	58	,	,	PUNCT
ftr-299	4123	59	the	the	DET
ftr-299	4123	60	§	§	PROPN
ftr-299	4123	61	6229(a	6229(a	NOUN
ftr-299	4123	62	)	)	PUNCT
ftr-299	4123	63	period	period	NOUN
ftr-299	4123	64	of	of	ADP
ftr-299	4123	65	limitations	limitation	NOUN
ftr-299	4123	66	on	on	ADP
ftr-299	4123	67	assessment	assessment	NOUN
ftr-299	4123	68	with	with	ADP
ftr-299	4123	69	respect	respect	NOUN
ftr-299	4123	70	to	to	ADP
ftr-299	4123	71	partnership	partnership	NOUN
ftr-299	4123	72	items	item	NOUN
ftr-299	4123	73	for	for	ADP
ftr-299	4123	74	certain	certain	ADJ
ftr-299	4123	75	taxable	taxable	ADJ
ftr-299	4123	76	years	year	NOUN
ftr-299	4123	77	.	.	PUNCT
ftr-299	4124	1	on	on	ADP
ftr-299	4124	2	december	december	PROPN
ftr-299	4124	3	30	30	NUM
ftr-299	4124	4	,	,	PUNCT
ftr-299	4124	5	2008	2008	NUM
ftr-299	4124	6	,	,	PUNCT
ftr-299	4124	7	the	the	DET
ftr-299	4124	8	irs	irs	PROPN
ftr-299	4124	9	sent	send	VERB
ftr-299	4124	10	a	a	DET
ftr-299	4124	11	notice	notice	NOUN
ftr-299	4124	12	of	of	ADP
ftr-299	4124	13	final	final	ADJ
ftr-299	4124	14	partnership	partnership	NOUN
ftr-299	4124	15	administrative	administrative	ADJ
ftr-299	4124	16	adjustment	adjustment	NOUN
ftr-299	4124	17	(	(	PUNCT
ftr-299	4124	18	fpaa	fpaa	PROPN
ftr-299	4124	19	)	)	PUNCT
ftr-299	4124	20	denying	deny	VERB
ftr-299	4124	21	loss	loss	NOUN
ftr-299	4124	22	deductions	deduction	NOUN
ftr-299	4124	23	claimed	claim	VERB
ftr-299	4124	24	by	by	ADP
ftr-299	4124	25	pif	pif	NOUN
ftr-299	4124	26	.	.	PUNCT
ftr-299	4125	1	among	among	ADP
ftr-299	4125	2	other	other	ADJ
ftr-299	4125	3	issues	issue	NOUN
ftr-299	4125	4	in	in	ADP
ftr-299	4125	5	the	the	DET
ftr-299	4125	6	case	case	NOUN
ftr-299	4125	7	,	,	PUNCT
ftr-299	4125	8	the	the	DET
ftr-299	4125	9	2014	2014	NUM
ftr-299	4125	10	]	]	PUNCT
ftr-299	4125	11	recent	recent	ADJ
ftr-299	4125	12	developments	development	NOUN
ftr-299	4125	13	in	in	ADP
ftr-299	4125	14	federal	federal	ADJ
ftr-299	4125	15	income	income	NOUN
ftr-299	4125	16	taxation	taxation	NOUN
ftr-299	4125	17	423	423	NUM
ftr-299	4125	18	tax	tax	NOUN
ftr-299	4125	19	court	court	NOUN
ftr-299	4125	20	(	(	PUNCT
ftr-299	4125	21	judge	judge	PROPN
ftr-299	4125	22	halpern	halpern	PROPN
ftr-299	4125	23	)	)	PUNCT
ftr-299	4125	24	considered	consider	VERB
ftr-299	4125	25	whether	whether	SCONJ
ftr-299	4125	26	mr	mr	PROPN
ftr-299	4125	27	.	.	PROPN
ftr-299	4125	28	tsai	tsai	PROPN
ftr-299	4125	29	’s	’s	PART
ftr-299	4125	30	execution	execution	NOUN
ftr-299	4125	31	of	of	ADP
ftr-299	4125	32	the	the	DET
ftr-299	4125	33	forms	form	NOUN
ftr-299	4125	34	872	872	NUM
ftr-299	4125	35	-	-	NUM
ftr-299	4125	36	p	p	PRON
ftr-299	4125	37	effectively	effectively	ADV
ftr-299	4125	38	extended	extend	VERB
ftr-299	4125	39	the	the	DET
ftr-299	4125	40	period	period	NOUN
ftr-299	4125	41	of	of	ADP
ftr-299	4125	42	limitations	limitation	NOUN
ftr-299	4125	43	on	on	ADP
ftr-299	4125	44	assessment	assessment	NOUN
ftr-299	4125	45	pursuant	pursuant	ADJ
ftr-299	4125	46	to	to	ADP
ftr-299	4125	47	§	§	PROPN
ftr-299	4125	48	6229(b)(1)(b	6229(b)(1)(b	PROPN
ftr-299	4125	49	)	)	PUNCT
ftr-299	4125	50	,	,	PUNCT
ftr-299	4125	51	which	which	PRON
ftr-299	4125	52	provides	provide	VERB
ftr-299	4125	53	that	that	SCONJ
ftr-299	4125	54	the	the	DET
ftr-299	4125	55	period	period	NOUN
ftr-299	4125	56	of	of	ADP
ftr-299	4125	57	limitations	limitation	NOUN
ftr-299	4125	58	can	can	AUX
ftr-299	4125	59	be	be	AUX
ftr-299	4125	60	extended	extend	VERB
ftr-299	4125	61	“	"	PUNCT
ftr-299	4125	62	with	with	ADP
ftr-299	4125	63	respect	respect	NOUN
ftr-299	4125	64	to	to	ADP
ftr-299	4125	65	all	all	DET
ftr-299	4125	66	partners	partner	NOUN
ftr-299	4125	67	,	,	PUNCT
ftr-299	4125	68	by	by	ADP
ftr-299	4125	69	an	an	DET
ftr-299	4125	70	agreement	agreement	NOUN
ftr-299	4125	71	entered	enter	VERB
ftr-299	4125	72	into	into	ADP
ftr-299	4125	73	by	by	ADP
ftr-299	4125	74	the	the	DET
ftr-299	4125	75	secretary	secretary	NOUN
ftr-299	4125	76	and	and	CCONJ
ftr-299	4125	77	the	the	DET
ftr-299	4125	78	tax	tax	NOUN
ftr-299	4125	79	matters	matter	NOUN
ftr-299	4125	80	partner	partner	NOUN
ftr-299	4125	81	(	(	PUNCT
ftr-299	4125	82	or	or	CCONJ
ftr-299	4125	83	any	any	DET
ftr-299	4125	84	other	other	ADJ
ftr-299	4125	85	person	person	NOUN
ftr-299	4125	86	authorized	authorize	VERB
ftr-299	4125	87	by	by	ADP
ftr-299	4125	88	the	the	DET
ftr-299	4125	89	partnership	partnership	NOUN
ftr-299	4125	90	in	in	ADP
ftr-299	4125	91	writing	write	VERB
ftr-299	4125	92	to	to	PART
ftr-299	4125	93	enter	enter	VERB
ftr-299	4125	94	into	into	ADP
ftr-299	4125	95	such	such	DET
ftr-299	4125	96	an	an	DET
ftr-299	4125	97	agreement	agreement	NOUN
ftr-299	4125	98	)	)	PUNCT
ftr-299	4125	99	.	.	PUNCT
ftr-299	4125	100	”	"	PUNCT
ftr-299	4126	1	mr	mr	PROPN
ftr-299	4126	2	.	.	PROPN
ftr-299	4126	3	tsai	tsai	PROPN
ftr-299	4126	4	,	,	PUNCT
ftr-299	4126	5	who	who	PRON
ftr-299	4126	6	was	be	AUX
ftr-299	4126	7	granted	grant	VERB
ftr-299	4126	8	leave	leave	NOUN
ftr-299	4126	9	to	to	PART
ftr-299	4126	10	participate	participate	VERB
ftr-299	4126	11	in	in	ADP
ftr-299	4126	12	the	the	DET
ftr-299	4126	13	case	case	NOUN
ftr-299	4126	14	in	in	ADP
ftr-299	4126	15	an	an	DET
ftr-299	4126	16	earlier	early	ADJ
ftr-299	4126	17	proceeding	proceeding	NOUN
ftr-299	4126	18	,	,	PUNCT
ftr-299	4126	19	asserted	assert	VERB
ftr-299	4126	20	that	that	SCONJ
ftr-299	4126	21	the	the	DET
ftr-299	4126	22	forms	form	NOUN
ftr-299	4126	23	872	872	NUM
ftr-299	4126	24	-	-	NUM
ftr-299	4126	25	p	p	NOUN
ftr-299	4126	26	he	he	PRON
ftr-299	4126	27	executed	execute	VERB
ftr-299	4126	28	were	be	AUX
ftr-299	4126	29	invalid	invalid	ADJ
ftr-299	4126	30	and	and	CCONJ
ftr-299	4126	31	did	do	AUX
ftr-299	4126	32	not	not	PART
ftr-299	4126	33	effectively	effectively	ADV
ftr-299	4126	34	extend	extend	VERB
ftr-299	4126	35	the	the	DET
ftr-299	4126	36	period	period	NOUN
ftr-299	4126	37	of	of	ADP
ftr-299	4126	38	limitations	limitation	NOUN
ftr-299	4126	39	on	on	ADP
ftr-299	4126	40	assessment	assessment	NOUN
ftr-299	4126	41	because	because	SCONJ
ftr-299	4126	42	:	:	PUNCT
ftr-299	4126	43	(	(	PUNCT
ftr-299	4126	44	1	1	X
ftr-299	4126	45	)	)	PUNCT
ftr-299	4126	46	he	he	PRON
ftr-299	4126	47	was	be	AUX
ftr-299	4126	48	ineligible	ineligible	ADJ
ftr-299	4126	49	to	to	PART
ftr-299	4126	50	be	be	AUX
ftr-299	4126	51	pif	pif	NOUN
ftr-299	4126	52	’s	’s	PART
ftr-299	4126	53	tmp	tmp	NOUN
ftr-299	4126	54	when	when	SCONJ
ftr-299	4126	55	he	he	PRON
ftr-299	4126	56	signed	sign	VERB
ftr-299	4126	57	them	they	PRON
ftr-299	4126	58	because	because	SCONJ
ftr-299	4126	59	he	he	PRON
ftr-299	4126	60	had	have	VERB
ftr-299	4126	61	no	no	DET
ftr-299	4126	62	direct	direct	ADJ
ftr-299	4126	63	ownership	ownership	NOUN
ftr-299	4126	64	interest	interest	NOUN
ftr-299	4126	65	in	in	ADP
ftr-299	4126	66	pif	pif	NOUN
ftr-299	4126	67	and	and	CCONJ
ftr-299	4126	68	therefore	therefore	ADV
ftr-299	4126	69	was	be	AUX
ftr-299	4126	70	not	not	PART
ftr-299	4126	71	a	a	DET
ftr-299	4126	72	general	general	ADJ
ftr-299	4126	73	partner	partner	NOUN
ftr-299	4126	74	or	or	CCONJ
ftr-299	4126	75	member	member	NOUN
ftr-299	4126	76	-	-	PUNCT
ftr-299	4126	77	manager	manager	NOUN
ftr-299	4126	78	of	of	ADP
ftr-299	4126	79	pif	pif	NOUN
ftr-299	4126	80	,	,	PUNCT
ftr-299	4126	81	and	and	CCONJ
ftr-299	4126	82	(	(	PUNCT
ftr-299	4126	83	2	2	X
ftr-299	4126	84	)	)	PUNCT
ftr-299	4126	85	he	he	PRON
ftr-299	4126	86	was	be	AUX
ftr-299	4126	87	not	not	PART
ftr-299	4126	88	otherwise	otherwise	ADV
ftr-299	4126	89	authorized	authorize	VERB
ftr-299	4126	90	to	to	PART
ftr-299	4126	91	sign	sign	VERB
ftr-299	4126	92	them	they	PRON
ftr-299	4126	93	.	.	PUNCT
ftr-299	4127	1	the	the	DET
ftr-299	4127	2	government	government	NOUN
ftr-299	4127	3	challenged	challenge	VERB
ftr-299	4127	4	only	only	ADV
ftr-299	4127	5	the	the	DET
ftr-299	4127	6	second	second	ADJ
ftr-299	4127	7	assertion	assertion	NOUN
ftr-299	4127	8	.	.	PUNCT
ftr-299	4128	1	the	the	DET
ftr-299	4128	2	court	court	NOUN
ftr-299	4128	3	concluded	conclude	VERB
ftr-299	4128	4	that	that	SCONJ
ftr-299	4128	5	a	a	DET
ftr-299	4128	6	letter	letter	NOUN
ftr-299	4128	7	to	to	ADP
ftr-299	4128	8	the	the	DET
ftr-299	4128	9	irs	irs	PROPN
ftr-299	4128	10	from	from	ADP
ftr-299	4128	11	pif	pif	NOUN
ftr-299	4128	12	’s	’s	PART
ftr-299	4128	13	former	former	ADJ
ftr-299	4128	14	tmp	tmp	NOUN
ftr-299	4128	15	,	,	PUNCT
ftr-299	4128	16	who	who	PRON
ftr-299	4128	17	was	be	AUX
ftr-299	4128	18	the	the	DET
ftr-299	4128	19	member	member	NOUN
ftr-299	4128	20	-	-	PUNCT
ftr-299	4128	21	manager	manager	NOUN
ftr-299	4128	22	of	of	ADP
ftr-299	4128	23	pif	pif	NOUN
ftr-299	4128	24	,	,	PUNCT
ftr-299	4128	25	was	be	AUX
ftr-299	4128	26	sufficient	sufficient	ADJ
ftr-299	4128	27	authorization	authorization	NOUN
ftr-299	4128	28	within	within	ADP
ftr-299	4128	29	the	the	DET
ftr-299	4128	30	meaning	meaning	NOUN
ftr-299	4128	31	of	of	ADP
ftr-299	4128	32	§	§	PROPN
ftr-299	4128	33	6229(b)(1)(b	6229(b)(1)(b	PROPN
ftr-299	4128	34	)	)	PUNCT
ftr-299	4128	35	.	.	PUNCT
ftr-299	4129	1	in	in	ADP
ftr-299	4129	2	that	that	DET
ftr-299	4129	3	letter	letter	NOUN
ftr-299	4129	4	,	,	PUNCT
ftr-299	4129	5	the	the	DET
ftr-299	4129	6	former	former	ADJ
ftr-299	4129	7	tmp	tmp	NOUN
ftr-299	4129	8	resigned	resign	VERB
ftr-299	4129	9	and	and	CCONJ
ftr-299	4129	10	appointed	appoint	VERB
ftr-299	4129	11	mr	mr	PROPN
ftr-299	4129	12	.	.	PROPN
ftr-299	4129	13	tsai	tsai	PROPN
ftr-299	4129	14	as	as	ADP
ftr-299	4129	15	tmp	tmp	NOUN
ftr-299	4129	16	.	.	PUNCT
ftr-299	4130	1	the	the	DET
ftr-299	4130	2	court	court	NOUN
ftr-299	4130	3	reasoned	reason	VERB
ftr-299	4130	4	that	that	SCONJ
ftr-299	4130	5	,	,	PUNCT
ftr-299	4130	6	although	although	SCONJ
ftr-299	4130	7	the	the	DET
ftr-299	4130	8	letter	letter	NOUN
ftr-299	4130	9	might	might	AUX
ftr-299	4130	10	not	not	PART
ftr-299	4130	11	have	have	AUX
ftr-299	4130	12	been	be	AUX
ftr-299	4130	13	effective	effective	ADJ
ftr-299	4130	14	to	to	PART
ftr-299	4130	15	appoint	appoint	VERB
ftr-299	4130	16	mr	mr	PROPN
ftr-299	4130	17	.	.	PROPN
ftr-299	4130	18	tsai	tsai	PROPN
ftr-299	4130	19	as	as	ADP
ftr-299	4130	20	tmp	tmp	NOUN
ftr-299	4130	21	,	,	PUNCT
ftr-299	4130	22	it	it	PRON
ftr-299	4130	23	nevertheless	nevertheless	ADV
ftr-299	4130	24	expressed	express	VERB
ftr-299	4130	25	the	the	DET
ftr-299	4130	26	former	former	ADJ
ftr-299	4130	27	tmp	tmp	NOUN
ftr-299	4130	28	’s	’s	X
ftr-299	4130	29	(	(	PUNCT
ftr-299	4130	30	and	and	CCONJ
ftr-299	4130	31	therefore	therefore	ADV
ftr-299	4130	32	pif	pif	NOUN
ftr-299	4130	33	’s	’s	NOUN
ftr-299	4130	34	)	)	PUNCT
ftr-299	4130	35	intent	intent	NOUN
ftr-299	4130	36	to	to	PART
ftr-299	4130	37	authorize	authorize	VERB
ftr-299	4130	38	mr	mr	PROPN
ftr-299	4130	39	.	.	PROPN
ftr-299	4130	40	tsai	tsai	PROPN
ftr-299	4130	41	to	to	PART
ftr-299	4130	42	exercise	exercise	VERB
ftr-299	4130	43	the	the	DET
ftr-299	4130	44	same	same	ADJ
ftr-299	4130	45	authority	authority	NOUN
ftr-299	4130	46	as	as	ADP
ftr-299	4130	47	the	the	DET
ftr-299	4130	48	former	former	ADJ
ftr-299	4130	49	tmp	tmp	NOUN
ftr-299	4130	50	,	,	PUNCT
ftr-299	4130	51	including	include	VERB
ftr-299	4130	52	the	the	DET
ftr-299	4130	53	authority	authority	NOUN
ftr-299	4130	54	to	to	PART
ftr-299	4130	55	execute	execute	VERB
ftr-299	4130	56	the	the	DET
ftr-299	4130	57	form	form	NOUN
ftr-299	4130	58	872	872	NUM
ftr-299	4130	59	-	-	PUNCT
ftr-299	4130	60	p	p	NOUN
ftr-299	4130	61	consents	consent	NOUN
ftr-299	4130	62	.	.	PUNCT
ftr-299	4131	1	in	in	ADP
ftr-299	4131	2	reaching	reach	VERB
ftr-299	4131	3	this	this	DET
ftr-299	4131	4	conclusion	conclusion	NOUN
ftr-299	4131	5	,	,	PUNCT
ftr-299	4131	6	the	the	DET
ftr-299	4131	7	court	court	NOUN
ftr-299	4131	8	examined	examine	VERB
ftr-299	4131	9	an	an	DET
ftr-299	4131	10	analogous	analogous	ADJ
ftr-299	4131	11	situation	situation	NOUN
ftr-299	4131	12	involving	involve	VERB
ftr-299	4131	13	a	a	DET
ftr-299	4131	14	limited	limited	ADJ
ftr-299	4131	15	partnership	partnership	NOUN
ftr-299	4131	16	in	in	ADP
ftr-299	4131	17	investment	investment	NOUN
ftr-299	4131	18	engineers	engineer	NOUN
ftr-299	4131	19	,	,	PUNCT
ftr-299	4131	20	ltd	ltd	PROPN
ftr-299	4131	21	.	.	PROPN
ftr-299	4132	1	v.	v.	PROPN
ftr-299	4132	2	commissioner	commissioner	PROPN
ftr-299	4132	3	,	,	PUNCT
ftr-299	4132	4	t.c	t.c	PROPN
ftr-299	4132	5	.	.	PROPN
ftr-299	4132	6	memo	memo	NOUN
ftr-299	4132	7	.	.	PUNCT
ftr-299	4133	1	1994	1994	NUM
ftr-299	4133	2	-	-	SYM
ftr-299	4133	3	255	255	NUM
ftr-299	4133	4	.	.	PUNCT
ftr-299	4134	1	based	base	VERB
ftr-299	4134	2	on	on	ADP
ftr-299	4134	3	the	the	DET
ftr-299	4134	4	former	former	ADJ
ftr-299	4134	5	tmp	tmp	NOUN
ftr-299	4134	6	’s	’s	PART
ftr-299	4134	7	resignation	resignation	NOUN
ftr-299	4134	8	and	and	CCONJ
ftr-299	4134	9	its	its	PRON
ftr-299	4134	10	holding	holding	NOUN
ftr-299	4134	11	out	out	ADP
ftr-299	4134	12	of	of	ADP
ftr-299	4134	13	mr	mr	PROPN
ftr-299	4134	14	.	.	PROPN
ftr-299	4134	15	tsai	tsai	PROPN
ftr-299	4134	16	as	as	ADP
ftr-299	4134	17	the	the	DET
ftr-299	4134	18	tmp	tmp	NOUN
ftr-299	4134	19	,	,	PUNCT
ftr-299	4134	20	the	the	DET
ftr-299	4134	21	court	court	NOUN
ftr-299	4134	22	also	also	ADV
ftr-299	4134	23	concluded	conclude	VERB
ftr-299	4134	24	that	that	SCONJ
ftr-299	4134	25	pif	pif	NOUN
ftr-299	4134	26	was	be	AUX
ftr-299	4134	27	“	"	PUNCT
ftr-299	4134	28	estopped	estop	VERB
ftr-299	4134	29	from	from	ADP
ftr-299	4134	30	denying	deny	VERB
ftr-299	4134	31	his	his	PRON
ftr-299	4134	32	authority	authority	NOUN
ftr-299	4134	33	as	as	ADP
ftr-299	4134	34	pif	pif	NOUN
ftr-299	4134	35	's	's	PART
ftr-299	4134	36	ostensible	ostensible	ADJ
ftr-299	4134	37	tmp	tmp	NOUN
ftr-299	4134	38	to	to	PART
ftr-299	4134	39	execute	execute	VERB
ftr-299	4134	40	the	the	DET
ftr-299	4134	41	form	form	NOUN
ftr-299	4134	42	872	872	NUM
ftr-299	4134	43	-	-	PUNCT
ftr-299	4134	44	p	p	NOUN
ftr-299	4134	45	consents	consent	NOUN
ftr-299	4134	46	for	for	ADP
ftr-299	4134	47	the	the	DET
ftr-299	4134	48	years	year	NOUN
ftr-299	4134	49	in	in	ADP
ftr-299	4134	50	issue	issue	NOUN
ftr-299	4134	51	.	.	PUNCT
ftr-299	4134	52	”	"	PUNCT
ftr-299	4135	1	f.	f.	PROPN
ftr-299	4135	2	liens	lien	NOUN
ftr-299	4135	3	and	and	CCONJ
ftr-299	4135	4	collections	collection	NOUN
ftr-299	4135	5	1	1	NUM
ftr-299	4135	6	.	.	PUNCT
ftr-299	4136	1	does	do	AUX
ftr-299	4136	2	this	this	DET
ftr-299	4136	3	case	case	NOUN
ftr-299	4136	4	portend	portend	VERB
ftr-299	4136	5	that	that	SCONJ
ftr-299	4136	6	most	most	ADJ
ftr-299	4136	7	single	single	ADJ
ftr-299	4136	8	-	-	PUNCT
ftr-299	4136	9	member	member	NOUN
ftr-299	4136	10	llcs	llcs	NOUN
ftr-299	4136	11	are	be	AUX
ftr-299	4136	12	mere	mere	ADJ
ftr-299	4136	13	nominee	nominee	NOUN
ftr-299	4136	14	owners	owner	NOUN
ftr-299	4136	15	on	on	ADP
ftr-299	4136	16	behalf	behalf	NOUN
ftr-299	4136	17	of	of	ADP
ftr-299	4136	18	their	their	PRON
ftr-299	4136	19	single	single	ADJ
ftr-299	4136	20	member	member	NOUN
ftr-299	4136	21	?	?	PUNCT
ftr-299	4137	1	berkshire	berkshire	PROPN
ftr-299	4137	2	bank	bank	PROPN
ftr-299	4137	3	v.	v.	ADP
ftr-299	4137	4	town	town	NOUN
ftr-299	4137	5	of	of	ADP
ftr-299	4137	6	ludlow	ludlow	PROPN
ftr-299	4137	7	,	,	PUNCT
ftr-299	4137	8	708	708	NUM
ftr-299	4137	9	f.3d	f.3d	NUM
ftr-299	4137	10	249	249	NUM
ftr-299	4137	11	(	(	PUNCT
ftr-299	4137	12	1st	1st	ADJ
ftr-299	4137	13	cir	cir	NOUN
ftr-299	4137	14	.	.	PUNCT
ftr-299	4137	15	1/11/13	1/11/13	NUM
ftr-299	4137	16	)	)	PUNCT
ftr-299	4137	17	.	.	PUNCT
ftr-299	4138	1	the	the	DET
ftr-299	4138	2	first	first	ADJ
ftr-299	4138	3	circuit	circuit	NOUN
ftr-299	4138	4	,	,	PUNCT
ftr-299	4138	5	in	in	ADP
ftr-299	4138	6	an	an	DET
ftr-299	4138	7	opinion	opinion	NOUN
ftr-299	4138	8	by	by	ADP
ftr-299	4138	9	judge	judge	PROPN
ftr-299	4138	10	stahl	stahl	PROPN
ftr-299	4138	11	,	,	PUNCT
ftr-299	4138	12	affirmed	affirm	VERB
ftr-299	4138	13	a	a	DET
ftr-299	4138	14	district	district	NOUN
ftr-299	4138	15	court	court	NOUN
ftr-299	4138	16	decision	decision	NOUN
ftr-299	4138	17	holding	hold	VERB
ftr-299	4138	18	that	that	SCONJ
ftr-299	4138	19	a	a	DET
ftr-299	4138	20	tax	tax	NOUN
ftr-299	4138	21	lien	lien	NOUN
ftr-299	4138	22	against	against	ADP
ftr-299	4138	23	the	the	DET
ftr-299	4138	24	owner	owner	NOUN
ftr-299	4138	25	of	of	ADP
ftr-299	4138	26	a	a	DET
ftr-299	4138	27	single	single	ADJ
ftr-299	4138	28	-	-	PUNCT
ftr-299	4138	29	member	member	NOUN
ftr-299	4138	30	llc	llc	PROPN
ftr-299	4138	31	(	(	PUNCT
ftr-299	4138	32	which	which	PRON
ftr-299	4138	33	was	be	AUX
ftr-299	4138	34	a	a	DET
ftr-299	4138	35	disregarded	disregarded	ADJ
ftr-299	4138	36	entity	entity	NOUN
ftr-299	4138	37	)	)	PUNCT
ftr-299	4138	38	filed	file	VERB
ftr-299	4138	39	in	in	ADP
ftr-299	4138	40	2009	2009	NUM
ftr-299	4138	41	was	be	AUX
ftr-299	4138	42	superior	superior	ADJ
ftr-299	4138	43	to	to	ADP
ftr-299	4138	44	a	a	DET
ftr-299	4138	45	judgment	judgment	NOUN
ftr-299	4138	46	lien	lien	NOUN
ftr-299	4138	47	on	on	ADP
ftr-299	4138	48	land	land	NOUN
ftr-299	4138	49	owned	own	VERB
ftr-299	4138	50	by	by	ADP
ftr-299	4138	51	the	the	DET
ftr-299	4138	52	llc	llc	NOUN
ftr-299	4138	53	arising	arise	VERB
ftr-299	4138	54	in	in	ADP
ftr-299	4138	55	2010	2010	NUM
ftr-299	4138	56	.	.	PUNCT
ftr-299	4139	1	on	on	ADP
ftr-299	4139	2	the	the	DET
ftr-299	4139	3	facts	fact	NOUN
ftr-299	4139	4	the	the	DET
ftr-299	4139	5	llc	llc	PROPN
ftr-299	4139	6	was	be	AUX
ftr-299	4139	7	a	a	DET
ftr-299	4139	8	mere	mere	ADJ
ftr-299	4139	9	nominee	nominee	NOUN
ftr-299	4139	10	for	for	ADP
ftr-299	4139	11	its	its	PRON
ftr-299	4139	12	owner	owner	NOUN
ftr-299	4139	13	:	:	PUNCT
ftr-299	4139	14	(	(	PUNCT
ftr-299	4139	15	1	1	X
ftr-299	4139	16	)	)	PUNCT
ftr-299	4139	17	the	the	DET
ftr-299	4139	18	owner	owner	NOUN
ftr-299	4139	19	transferred	transfer	VERB
ftr-299	4139	20	the	the	DET
ftr-299	4139	21	property	property	NOUN
ftr-299	4139	22	to	to	ADP
ftr-299	4139	23	the	the	DET
ftr-299	4139	24	llc	llc	NOUN
ftr-299	4139	25	for	for	ADP
ftr-299	4139	26	no	no	DET
ftr-299	4139	27	consideration	consideration	NOUN
ftr-299	4139	28	,	,	PUNCT
ftr-299	4139	29	(	(	PUNCT
ftr-299	4139	30	2	2	X
ftr-299	4139	31	)	)	PUNCT
ftr-299	4139	32	no	no	DET
ftr-299	4139	33	one	one	NOUN
ftr-299	4139	34	else	else	ADV
ftr-299	4139	35	had	have	VERB
ftr-299	4139	36	any	any	DET
ftr-299	4139	37	interest	interest	NOUN
ftr-299	4139	38	in	in	ADP
ftr-299	4139	39	the	the	DET
ftr-299	4139	40	llc	llc	NOUN
ftr-299	4139	41	,	,	PUNCT
ftr-299	4139	42	made	make	VERB
ftr-299	4139	43	decisions	decision	NOUN
ftr-299	4139	44	for	for	ADP
ftr-299	4139	45	it	it	PRON
ftr-299	4139	46	,	,	PUNCT
ftr-299	4139	47	or	or	CCONJ
ftr-299	4139	48	benefitted	benefit	VERB
ftr-299	4139	49	from	from	ADP
ftr-299	4139	50	its	its	PRON
ftr-299	4139	51	income	income	NOUN
ftr-299	4139	52	,	,	PUNCT
ftr-299	4139	53	(	(	PUNCT
ftr-299	4139	54	3	3	X
ftr-299	4139	55	)	)	PUNCT
ftr-299	4139	56	the	the	DET
ftr-299	4139	57	llc	llc	NOUN
ftr-299	4139	58	operated	operate	VERB
ftr-299	4139	59	out	out	ADP
ftr-299	4139	60	of	of	ADP
ftr-299	4139	61	its	its	PRON
ftr-299	4139	62	owner	owner	NOUN
ftr-299	4139	63	’s	’s	PART
ftr-299	4139	64	home	home	NOUN
ftr-299	4139	65	,	,	PUNCT
ftr-299	4139	66	(	(	PUNCT
ftr-299	4139	67	4	4	X
ftr-299	4139	68	)	)	PUNCT
ftr-299	4139	69	the	the	DET
ftr-299	4139	70	owner	owner	NOUN
ftr-299	4139	71	exercised	exercise	VERB
ftr-299	4139	72	total	total	ADJ
ftr-299	4139	73	control	control	NOUN
ftr-299	4139	74	over	over	ADP
ftr-299	4139	75	the	the	DET
ftr-299	4139	76	llc	llc	PROPN
ftr-299	4139	77	’s	’s	PART
ftr-299	4139	78	property	property	NOUN
ftr-299	4139	79	and	and	CCONJ
ftr-299	4139	80	its	its	PRON
ftr-299	4139	81	development	development	NOUN
ftr-299	4139	82	,	,	PUNCT
ftr-299	4139	83	(	(	PUNCT
ftr-299	4139	84	5	5	X
ftr-299	4139	85	)	)	PUNCT
ftr-299	4139	86	the	the	DET
ftr-299	4139	87	owner	owner	NOUN
ftr-299	4139	88	had	have	VERB
ftr-299	4139	89	complete	complete	ADJ
ftr-299	4139	90	use	use	NOUN
ftr-299	4139	91	and	and	CCONJ
ftr-299	4139	92	enjoyment	enjoyment	NOUN
ftr-299	4139	93	of	of	ADP
ftr-299	4139	94	the	the	DET
ftr-299	4139	95	property	property	NOUN
ftr-299	4139	96	,	,	PUNCT
ftr-299	4139	97	as	as	SCONJ
ftr-299	4139	98	evidenced	evidence	VERB
ftr-299	4139	99	by	by	ADP
ftr-299	4139	100	his	his	PRON
ftr-299	4139	101	formulation	formulation	NOUN
ftr-299	4139	102	and	and	CCONJ
ftr-299	4139	103	execution	execution	NOUN
ftr-299	4139	104	of	of	ADP
ftr-299	4139	105	the	the	DET
ftr-299	4139	106	plan	plan	NOUN
ftr-299	4139	107	to	to	PART
ftr-299	4139	108	subdivide	subdivide	VERB
ftr-299	4139	109	the	the	DET
ftr-299	4139	110	property	property	NOUN
ftr-299	4139	111	and	and	CCONJ
ftr-299	4139	112	sell	sell	VERB
ftr-299	4139	113	off	off	ADP
ftr-299	4139	114	the	the	DET
ftr-299	4139	115	lots	lot	NOUN
ftr-299	4139	116	,	,	PUNCT
ftr-299	4139	117	(	(	PUNCT
ftr-299	4139	118	6	6	X
ftr-299	4139	119	)	)	PUNCT
ftr-299	4139	120	the	the	DET
ftr-299	4139	121	llc	llc	PROPN
ftr-299	4139	122	did	do	AUX
ftr-299	4139	123	not	not	PART
ftr-299	4139	124	interfere	interfere	VERB
ftr-299	4139	125	with	with	ADP
ftr-299	4139	126	the	the	DET
ftr-299	4139	127	owner	owner	NOUN
ftr-299	4139	128	’s	’s	PART
ftr-299	4139	129	use	use	NOUN
ftr-299	4139	130	of	of	ADP
ftr-299	4139	131	the	the	DET
ftr-299	4139	132	property	property	NOUN
ftr-299	4139	133	,	,	PUNCT
ftr-299	4139	134	(	(	PUNCT
ftr-299	4139	135	7	7	X
ftr-299	4139	136	)	)	PUNCT
ftr-299	4139	137	the	the	DET
ftr-299	4139	138	owner	owner	NOUN
ftr-299	4139	139	used	use	VERB
ftr-299	4139	140	10	10	NUM
ftr-299	4139	141	to	to	PART
ftr-299	4139	142	15	15	NUM
ftr-299	4139	143	percent	percent	NOUN
ftr-299	4139	144	of	of	ADP
ftr-299	4139	145	the	the	DET
ftr-299	4139	146	revenue	revenue	NOUN
ftr-299	4139	147	from	from	ADP
ftr-299	4139	148	424	424	NUM
ftr-299	4139	149	florida	florida	PROPN
ftr-299	4139	150	tax	tax	NOUN
ftr-299	4139	151	review	review	NOUN
ftr-299	4140	1	[	[	X
ftr-299	4140	2	vol	vol	NOUN
ftr-299	4140	3	.	.	PUNCT
ftr-299	4141	1	15:5	15:5	NUM
ftr-299	4141	2	the	the	DET
ftr-299	4141	3	llc	llc	NOUN
ftr-299	4141	4	to	to	PART
ftr-299	4141	5	pay	pay	VERB
ftr-299	4141	6	his	his	PRON
ftr-299	4141	7	personal	personal	ADJ
ftr-299	4141	8	expenses	expense	NOUN
ftr-299	4141	9	;	;	PUNCT
ftr-299	4141	10	(	(	PUNCT
ftr-299	4141	11	8)	8)	NUM
ftr-299	4141	12	the	the	DET
ftr-299	4141	13	owner	owner	NOUN
ftr-299	4141	14	of	of	ADP
ftr-299	4141	15	the	the	DET
ftr-299	4141	16	llc	llc	PROPN
ftr-299	4141	17	treated	treat	VERB
ftr-299	4141	18	the	the	DET
ftr-299	4141	19	property	property	NOUN
ftr-299	4141	20	as	as	SCONJ
ftr-299	4141	21	if	if	SCONJ
ftr-299	4141	22	it	it	PRON
ftr-299	4141	23	belonged	belong	VERB
ftr-299	4141	24	to	to	ADP
ftr-299	4141	25	him	he	PRON
ftr-299	4141	26	,	,	PUNCT
ftr-299	4141	27	(	(	PUNCT
ftr-299	4141	28	9	9	X
ftr-299	4141	29	)	)	PUNCT
ftr-299	4141	30	the	the	DET
ftr-299	4141	31	owner	owner	NOUN
ftr-299	4141	32	testified	testify	VERB
ftr-299	4141	33	that	that	SCONJ
ftr-299	4141	34	he	he	PRON
ftr-299	4141	35	set	set	VERB
ftr-299	4141	36	up	up	ADP
ftr-299	4141	37	the	the	DET
ftr-299	4141	38	llc	llc	PROPN
ftr-299	4141	39	and	and	CCONJ
ftr-299	4141	40	transferred	transfer	VERB
ftr-299	4141	41	title	title	NOUN
ftr-299	4141	42	to	to	ADP
ftr-299	4141	43	the	the	DET
ftr-299	4141	44	property	property	NOUN
ftr-299	4141	45	solely	solely	ADV
ftr-299	4141	46	to	to	PART
ftr-299	4141	47	avoid	avoid	VERB
ftr-299	4141	48	legal	legal	ADJ
ftr-299	4141	49	liability	liability	NOUN
ftr-299	4141	50	“	"	PUNCT
ftr-299	4141	51	in	in	ADP
ftr-299	4141	52	case	case	NOUN
ftr-299	4141	53	somebody	somebody	PRON
ftr-299	4141	54	got	get	AUX
ftr-299	4141	55	hurt	hurt	VERB
ftr-299	4141	56	on	on	ADP
ftr-299	4141	57	the	the	DET
ftr-299	4141	58	property	property	NOUN
ftr-299	4141	59	,	,	PUNCT
ftr-299	4141	60	”	"	PUNCT
ftr-299	4141	61	and	and	CCONJ
ftr-299	4141	62	(	(	PUNCT
ftr-299	4141	63	10	10	NUM
ftr-299	4141	64	)	)	PUNCT
ftr-299	4141	65	the	the	DET
ftr-299	4141	66	llc	llc	PROPN
ftr-299	4141	67	’s	’s	PART
ftr-299	4141	68	bank	bank	PROPN
ftr-299	4141	69	account	account	NOUN
ftr-299	4141	70	was	be	AUX
ftr-299	4141	71	not	not	PART
ftr-299	4141	72	in	in	ADP
ftr-299	4141	73	its	its	PRON
ftr-299	4141	74	own	own	ADJ
ftr-299	4141	75	name	name	NOUN
ftr-299	4141	76	,	,	PUNCT
ftr-299	4141	77	but	but	CCONJ
ftr-299	4141	78	in	in	ADP
ftr-299	4141	79	the	the	DET
ftr-299	4141	80	owner	owner	NOUN
ftr-299	4141	81	’s	’s	PART
ftr-299	4141	82	name	name	NOUN
ftr-299	4141	83	.	.	PUNCT
ftr-299	4142	1	2	2	X
ftr-299	4142	2	.	.	X
ftr-299	4142	3	the	the	DET
ftr-299	4142	4	obligation	obligation	NOUN
ftr-299	4142	5	to	to	PART
ftr-299	4142	6	pay	pay	VERB
ftr-299	4142	7	income	income	NOUN
ftr-299	4142	8	taxes	taxis	NOUN
ftr-299	4142	9	has	have	VERB
ftr-299	4142	10	priority	priority	NOUN
ftr-299	4142	11	over	over	ADP
ftr-299	4142	12	a	a	DET
ftr-299	4142	13	religious	religious	ADJ
ftr-299	4142	14	obligation	obligation	NOUN
ftr-299	4142	15	to	to	PART
ftr-299	4142	16	tithe	tithe	VERB
ftr-299	4142	17	.	.	PUNCT
ftr-299	4143	1	thompson	thompson	PROPN
ftr-299	4143	2	v.	v.	PROPN
ftr-299	4143	3	commissioner	commissioner	PROPN
ftr-299	4143	4	,	,	PUNCT
ftr-299	4143	5	140	140	NUM
ftr-299	4143	6	t.c	t.c	PROPN
ftr-299	4143	7	.	.	PROPN
ftr-299	4143	8	173	173	NUM
ftr-299	4143	9	(	(	PUNCT
ftr-299	4143	10	3/4/13	3/4/13	NUM
ftr-299	4143	11	)	)	PUNCT
ftr-299	4143	12	.	.	PUNCT
ftr-299	4144	1	in	in	ADP
ftr-299	4144	2	reviewing	review	VERB
ftr-299	4144	3	a	a	DET
ftr-299	4144	4	cdp	cdp	NOUN
ftr-299	4144	5	hearing	hearing	NOUN
ftr-299	4144	6	,	,	PUNCT
ftr-299	4144	7	the	the	DET
ftr-299	4144	8	tax	tax	NOUN
ftr-299	4144	9	court	court	NOUN
ftr-299	4144	10	(	(	PUNCT
ftr-299	4144	11	judge	judge	PROPN
ftr-299	4144	12	ruwe	ruwe	PROPN
ftr-299	4144	13	)	)	PUNCT
ftr-299	4144	14	held	hold	VERB
ftr-299	4144	15	that	that	SCONJ
ftr-299	4144	16	it	it	PRON
ftr-299	4144	17	was	be	AUX
ftr-299	4144	18	not	not	PART
ftr-299	4144	19	an	an	DET
ftr-299	4144	20	abuse	abuse	NOUN
ftr-299	4144	21	of	of	ADP
ftr-299	4144	22	discretion	discretion	NOUN
ftr-299	4144	23	for	for	ADP
ftr-299	4144	24	the	the	DET
ftr-299	4144	25	settlement	settlement	NOUN
ftr-299	4144	26	officer	officer	NOUN
ftr-299	4144	27	to	to	PART
ftr-299	4144	28	reject	reject	VERB
ftr-299	4144	29	the	the	DET
ftr-299	4144	30	taxpayer	taxpayer	NOUN
ftr-299	4144	31	’s	’s	PART
ftr-299	4144	32	contention	contention	NOUN
ftr-299	4144	33	that	that	SCONJ
ftr-299	4144	34	his	his	PRON
ftr-299	4144	35	(	(	PUNCT
ftr-299	4144	36	1	1	NUM
ftr-299	4144	37	)	)	PUNCT
ftr-299	4144	38	monthly	monthly	ADJ
ftr-299	4144	39	tithing	tithing	NOUN
ftr-299	4144	40	to	to	ADP
ftr-299	4144	41	his	his	PRON
ftr-299	4144	42	(	(	PUNCT
ftr-299	4144	43	the	the	DET
ftr-299	4144	44	mormon	mormon	ADJ
ftr-299	4144	45	)	)	PUNCT
ftr-299	4144	46	church	church	NOUN
ftr-299	4144	47	and	and	CCONJ
ftr-299	4144	48	(	(	PUNCT
ftr-299	4144	49	2	2	X
ftr-299	4144	50	)	)	PUNCT
ftr-299	4144	51	monthly	monthly	ADJ
ftr-299	4144	52	payments	payment	NOUN
ftr-299	4144	53	for	for	ADP
ftr-299	4144	54	his	his	PRON
ftr-299	4144	55	children	child	NOUN
ftr-299	4144	56	’s	’s	PART
ftr-299	4144	57	college	college	NOUN
ftr-299	4144	58	expenses	expense	NOUN
ftr-299	4144	59	should	should	AUX
ftr-299	4144	60	be	be	AUX
ftr-299	4144	61	excluded	exclude	VERB
ftr-299	4144	62	from	from	ADP
ftr-299	4144	63	the	the	DET
ftr-299	4144	64	monthly	monthly	ADJ
ftr-299	4144	65	amount	amount	NOUN
ftr-299	4144	66	available	available	ADJ
ftr-299	4144	67	to	to	PART
ftr-299	4144	68	satisfy	satisfy	VERB
ftr-299	4144	69	his	his	PRON
ftr-299	4144	70	unpaid	unpaid	ADJ
ftr-299	4144	71	tax	tax	NOUN
ftr-299	4144	72	liabilities	liability	NOUN
ftr-299	4144	73	.	.	PUNCT
ftr-299	4145	1	the	the	DET
ftr-299	4145	2	court	court	NOUN
ftr-299	4145	3	rejected	reject	VERB
ftr-299	4145	4	the	the	DET
ftr-299	4145	5	argument	argument	NOUN
ftr-299	4145	6	that	that	SCONJ
ftr-299	4145	7	failure	failure	NOUN
ftr-299	4145	8	to	to	PART
ftr-299	4145	9	allow	allow	VERB
ftr-299	4145	10	tithing	tithing	NOUN
ftr-299	4145	11	as	as	ADP
ftr-299	4145	12	a	a	DET
ftr-299	4145	13	necessary	necessary	ADJ
ftr-299	4145	14	expense	expense	NOUN
ftr-299	4145	15	violated	violate	VERB
ftr-299	4145	16	the	the	DET
ftr-299	4145	17	taxpayer	taxpayer	NOUN
ftr-299	4145	18	’s	’s	PART
ftr-299	4145	19	first	first	ADJ
ftr-299	4145	20	amendment	amendment	NOUN
ftr-299	4145	21	right	right	ADV
ftr-299	4145	22	to	to	ADP
ftr-299	4145	23	religious	religious	ADJ
ftr-299	4145	24	freedom	freedom	NOUN
ftr-299	4145	25	and	and	CCONJ
ftr-299	4145	26	the	the	DET
ftr-299	4145	27	religious	religious	ADJ
ftr-299	4145	28	freedom	freedom	NOUN
ftr-299	4145	29	and	and	CCONJ
ftr-299	4145	30	restoration	restoration	NOUN
ftr-299	4145	31	act	act	NOUN
ftr-299	4145	32	of	of	ADP
ftr-299	4145	33	1993	1993	NUM
ftr-299	4145	34	.	.	PUNCT
ftr-299	4146	1	the	the	DET
ftr-299	4146	2	commissioner	commissioner	NOUN
ftr-299	4146	3	’s	’s	PART
ftr-299	4146	4	interest	interest	NOUN
ftr-299	4146	5	in	in	ADP
ftr-299	4146	6	expeditiously	expeditiously	ADV
ftr-299	4146	7	collecting	collect	VERB
ftr-299	4146	8	taxes	taxis	NOUN
ftr-299	4146	9	is	be	AUX
ftr-299	4146	10	especially	especially	ADV
ftr-299	4146	11	compelling	compelling	ADJ
ftr-299	4146	12	given	give	VERB
ftr-299	4146	13	the	the	DET
ftr-299	4146	14	specific	specific	ADJ
ftr-299	4146	15	facts	fact	NOUN
ftr-299	4146	16	of	of	ADP
ftr-299	4146	17	this	this	DET
ftr-299	4146	18	case	case	NOUN
ftr-299	4146	19	.	.	PUNCT
ftr-299	4147	1	petitioner	petitioner	NOUN
ftr-299	4147	2	has	have	VERB
ftr-299	4147	3	a	a	DET
ftr-299	4147	4	long	long	ADJ
ftr-299	4147	5	history	history	NOUN
ftr-299	4147	6	of	of	ADP
ftr-299	4147	7	not	not	PART
ftr-299	4147	8	paying	pay	VERB
ftr-299	4147	9	his	his	PRON
ftr-299	4147	10	income	income	NOUN
ftr-299	4147	11	tax	tax	NOUN
ftr-299	4147	12	liabilities	liability	NOUN
ftr-299	4147	13	.	.	PUNCT
ftr-299	4148	1	as	as	ADP
ftr-299	4148	2	of	of	ADP
ftr-299	4148	3	the	the	DET
ftr-299	4148	4	date	date	NOUN
ftr-299	4148	5	of	of	ADP
ftr-299	4148	6	trial	trial	NOUN
ftr-299	4148	7	petitioner	petitioner	NOUN
ftr-299	4148	8	still	still	ADV
ftr-299	4148	9	had	have	AUX
ftr-299	4148	10	not	not	PART
ftr-299	4148	11	paid	pay	VERB
ftr-299	4148	12	his	his	PRON
ftr-299	4148	13	income	income	NOUN
ftr-299	4148	14	tax	tax	NOUN
ftr-299	4148	15	liabilities	liability	NOUN
ftr-299	4148	16	for	for	ADP
ftr-299	4148	17	the	the	DET
ftr-299	4148	18	taxable	taxable	ADJ
ftr-299	4148	19	years	year	NOUN
ftr-299	4148	20	1992	1992	NUM
ftr-299	4148	21	,	,	PUNCT
ftr-299	4148	22	1995	1995	NUM
ftr-299	4148	23	,	,	PUNCT
ftr-299	4148	24	1996	1996	NUM
ftr-299	4148	25	,	,	PUNCT
ftr-299	4148	26	1999	1999	NUM
ftr-299	4148	27	,	,	PUNCT
ftr-299	4148	28	and	and	CCONJ
ftr-299	4148	29	2000	2000	NUM
ftr-299	4148	30	.	.	PUNCT
ftr-299	4149	1	additionally	additionally	ADV
ftr-299	4149	2	,	,	PUNCT
ftr-299	4149	3	respondent	respondent	NOUN
ftr-299	4149	4	has	have	AUX
ftr-299	4149	5	assessed	assess	VERB
ftr-299	4149	6	trust	trust	NOUN
ftr-299	4149	7	fund	fund	NOUN
ftr-299	4149	8	recovery	recovery	NOUN
ftr-299	4149	9	penalties	penalty	NOUN
ftr-299	4149	10	under	under	ADP
ftr-299	4149	11	section	section	NOUN
ftr-299	4149	12	6672	6672	NUM
ftr-299	4149	13	against	against	ADP
ftr-299	4149	14	petitioner	petitioner	NOUN
ftr-299	4149	15	for	for	ADP
ftr-299	4149	16	seven	seven	NUM
ftr-299	4149	17	different	different	ADJ
ftr-299	4149	18	tax	tax	NOUN
ftr-299	4149	19	periods	period	NOUN
ftr-299	4149	20	.	.	PUNCT
ftr-299	4150	1	3	3	X
ftr-299	4150	2	.	.	NOUN
ftr-299	4150	3	blips	blip	NOUN
ftr-299	4150	4	and	and	CCONJ
ftr-299	4150	5	bankruptcy	bankruptcy	NOUN
ftr-299	4150	6	:	:	PUNCT
ftr-299	4150	7	hiding	hide	VERB
ftr-299	4150	8	assets	asset	NOUN
ftr-299	4150	9	after	after	SCONJ
ftr-299	4150	10	learning	learn	VERB
ftr-299	4150	11	losses	loss	NOUN
ftr-299	4150	12	may	may	AUX
ftr-299	4150	13	be	be	AUX
ftr-299	4150	14	disallowed	disallow	VERB
ftr-299	4150	15	can	can	AUX
ftr-299	4150	16	make	make	VERB
ftr-299	4150	17	the	the	DET
ftr-299	4150	18	subsequent	subsequent	ADJ
ftr-299	4150	19	tax	tax	NOUN
ftr-299	4150	20	liability	liability	NOUN
ftr-299	4150	21	non	non	ADJ
ftr-299	4150	22	-	-	ADJ
ftr-299	4150	23	dischargeable	dischargeable	ADJ
ftr-299	4150	24	.	.	PUNCT
ftr-299	4151	1	vaughn	vaughn	PROPN
ftr-299	4151	2	v.	v.	PROPN
ftr-299	4151	3	united	united	PROPN
ftr-299	4151	4	states	states	PROPN
ftr-299	4151	5	,	,	PUNCT
ftr-299	4151	6	111	111	NUM
ftr-299	4151	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	4151	8	2013	2013	NUM
ftr-299	4151	9	-	-	SYM
ftr-299	4151	10	1481	1481	NUM
ftr-299	4151	11	(	(	PUNCT
ftr-299	4151	12	d.	d.	PROPN
ftr-299	4151	13	colo	colo	PROPN
ftr-299	4151	14	.	.	PUNCT
ftr-299	4152	1	3/29/13	3/29/13	NUM
ftr-299	4152	2	)	)	PUNCT
ftr-299	4152	3	.	.	PUNCT
ftr-299	4153	1	the	the	DET
ftr-299	4153	2	taxpayer	taxpayer	NOUN
ftr-299	4153	3	used	use	VERB
ftr-299	4153	4	losses	loss	NOUN
ftr-299	4153	5	from	from	ADP
ftr-299	4153	6	a	a	DET
ftr-299	4153	7	kpmg	kpmg	PROPN
ftr-299	4153	8	blips	blip	NOUN
ftr-299	4153	9	tax	tax	NOUN
ftr-299	4153	10	shelter	shelter	NOUN
ftr-299	4153	11	to	to	PART
ftr-299	4153	12	offset	offset	VERB
ftr-299	4153	13	gain	gain	NOUN
ftr-299	4153	14	from	from	ADP
ftr-299	4153	15	the	the	DET
ftr-299	4153	16	1999	1999	NUM
ftr-299	4153	17	sale	sale	NOUN
ftr-299	4153	18	of	of	ADP
ftr-299	4153	19	his	his	PRON
ftr-299	4153	20	interest	interest	NOUN
ftr-299	4153	21	in	in	ADP
ftr-299	4153	22	a	a	DET
ftr-299	4153	23	cable	cable	NOUN
ftr-299	4153	24	company	company	NOUN
ftr-299	4153	25	.	.	PUNCT
ftr-299	4154	1	after	after	ADP
ftr-299	4154	2	being	be	AUX
ftr-299	4154	3	informed	inform	VERB
ftr-299	4154	4	by	by	ADP
ftr-299	4154	5	kpmg	kpmg	PROPN
ftr-299	4154	6	of	of	ADP
ftr-299	4154	7	the	the	DET
ftr-299	4154	8	release	release	NOUN
ftr-299	4154	9	of	of	ADP
ftr-299	4154	10	notice	notice	NOUN
ftr-299	4154	11	2000	2000	NUM
ftr-299	4154	12	-	-	SYM
ftr-299	4154	13	44	44	NUM
ftr-299	4154	14	,	,	PUNCT
ftr-299	4154	15	2000	2000	NUM
ftr-299	4154	16	-	-	SYM
ftr-299	4154	17	2	2	NUM
ftr-299	4154	18	c.b	c.b	PROPN
ftr-299	4154	19	.	.	PROPN
ftr-299	4154	20	255	255	NUM
ftr-299	4154	21	,	,	PUNCT
ftr-299	4154	22	which	which	PRON
ftr-299	4154	23	identified	identify	VERB
ftr-299	4154	24	losses	loss	NOUN
ftr-299	4154	25	in	in	ADP
ftr-299	4154	26	blips	blip	NOUN
ftr-299	4154	27	-	-	PUNCT
ftr-299	4154	28	type	type	NOUN
ftr-299	4154	29	tax	tax	NOUN
ftr-299	4154	30	shelters	shelter	NOUN
ftr-299	4154	31	as	as	ADP
ftr-299	4154	32	nondeductible	nondeductible	ADJ
ftr-299	4154	33	,	,	PUNCT
ftr-299	4154	34	and	and	CCONJ
ftr-299	4154	35	learning	learn	VERB
ftr-299	4154	36	that	that	SCONJ
ftr-299	4154	37	the	the	DET
ftr-299	4154	38	irs	irs	PROPN
ftr-299	4154	39	was	be	AUX
ftr-299	4154	40	auditing	audit	VERB
ftr-299	4154	41	the	the	DET
ftr-299	4154	42	cable	cable	NOUN
ftr-299	4154	43	company	company	NOUN
ftr-299	4154	44	’s	’s	PART
ftr-299	4154	45	former	former	ADJ
ftr-299	4154	46	cfo	cfo	PROPN
ftr-299	4154	47	,	,	PUNCT
ftr-299	4154	48	who	who	PRON
ftr-299	4154	49	also	also	ADV
ftr-299	4154	50	had	have	AUX
ftr-299	4154	51	used	use	VERB
ftr-299	4154	52	blips	blip	NOUN
ftr-299	4154	53	losses	loss	NOUN
ftr-299	4154	54	to	to	PART
ftr-299	4154	55	offset	offset	VERB
ftr-299	4154	56	gain	gain	NOUN
ftr-299	4154	57	,	,	PUNCT
ftr-299	4154	58	the	the	DET
ftr-299	4154	59	taxpayer	taxpayer	NOUN
ftr-299	4154	60	purchased	purchase	VERB
ftr-299	4154	61	a	a	DET
ftr-299	4154	62	$	$	SYM
ftr-299	4154	63	1.7	1.7	NUM
ftr-299	4154	64	million	million	NUM
ftr-299	4154	65	home	home	NOUN
ftr-299	4154	66	titled	title	VERB
ftr-299	4154	67	in	in	ADP
ftr-299	4154	68	his	his	PRON
ftr-299	4154	69	fiancée	fiancée	NOUN
ftr-299	4154	70	’s	’s	PART
ftr-299	4154	71	name	name	NOUN
ftr-299	4154	72	.	.	PUNCT
ftr-299	4155	1	after	after	SCONJ
ftr-299	4155	2	kpmg	kpmg	PROPN
ftr-299	4155	3	advised	advise	VERB
ftr-299	4155	4	the	the	DET
ftr-299	4155	5	taxpayer	taxpayer	NOUN
ftr-299	4155	6	to	to	PART
ftr-299	4155	7	disclose	disclose	VERB
ftr-299	4155	8	his	his	PRON
ftr-299	4155	9	blips	blip	NOUN
ftr-299	4155	10	investment	investment	NOUN
ftr-299	4155	11	,	,	PUNCT
ftr-299	4155	12	but	but	CCONJ
ftr-299	4155	13	before	before	SCONJ
ftr-299	4155	14	he	he	PRON
ftr-299	4155	15	disclosed	disclose	VERB
ftr-299	4155	16	it	it	PRON
ftr-299	4155	17	,	,	PUNCT
ftr-299	4155	18	the	the	DET
ftr-299	4155	19	taxpayer	taxpayer	NOUN
ftr-299	4155	20	funded	fund	VERB
ftr-299	4155	21	a	a	DET
ftr-299	4155	22	$	$	SYM
ftr-299	4155	23	1.5	1.5	NUM
ftr-299	4155	24	million	million	NUM
ftr-299	4155	25	trust	trust	NOUN
ftr-299	4155	26	for	for	ADP
ftr-299	4155	27	his	his	PRON
ftr-299	4155	28	stepdaughter	stepdaughter	NOUN
ftr-299	4155	29	.	.	PUNCT
ftr-299	4156	1	he	he	PRON
ftr-299	4156	2	also	also	ADV
ftr-299	4156	3	spent	spend	VERB
ftr-299	4156	4	significant	significant	ADJ
ftr-299	4156	5	amounts	amount	NOUN
ftr-299	4156	6	on	on	ADP
ftr-299	4156	7	jewelry	jewelry	NOUN
ftr-299	4156	8	and	and	CCONJ
ftr-299	4156	9	home	home	NOUN
ftr-299	4156	10	furnishings	furnishing	NOUN
ftr-299	4156	11	.	.	PUNCT
ftr-299	4157	1	the	the	DET
ftr-299	4157	2	taxpayer	taxpayer	NOUN
ftr-299	4157	3	later	later	ADV
ftr-299	4157	4	filed	file	VERB
ftr-299	4157	5	a	a	DET
ftr-299	4157	6	chapter	chapter	NOUN
ftr-299	4157	7	11	11	NUM
ftr-299	4157	8	bankruptcy	bankruptcy	NOUN
ftr-299	4157	9	petition	petition	NOUN
ftr-299	4157	10	and	and	CCONJ
ftr-299	4157	11	the	the	DET
ftr-299	4157	12	irs	irs	PROPN
ftr-299	4157	13	filed	file	VERB
ftr-299	4157	14	a	a	DET
ftr-299	4157	15	proof	proof	NOUN
ftr-299	4157	16	of	of	ADP
ftr-299	4157	17	claim	claim	NOUN
ftr-299	4157	18	in	in	ADP
ftr-299	4157	19	that	that	DET
ftr-299	4157	20	proceeding	proceeding	NOUN
ftr-299	4157	21	in	in	ADP
ftr-299	4157	22	the	the	DET
ftr-299	4157	23	amount	amount	NOUN
ftr-299	4157	24	of	of	ADP
ftr-299	4157	25	$	$	SYM
ftr-299	4157	26	14,359,592	14,359,592	NUM
ftr-299	4157	27	.	.	PUNCT
ftr-299	4158	1	under	under	ADP
ftr-299	4158	2	11	11	NUM
ftr-299	4158	3	u.s.c	u.s.c	ADJ
ftr-299	4158	4	.	.	PUNCT
ftr-299	4159	1	§	§	PROPN
ftr-299	4159	2	523(a)(1)(c	523(a)(1)(c	PROPN
ftr-299	4159	3	)	)	PUNCT
ftr-299	4159	4	,	,	PUNCT
ftr-299	4159	5	a	a	DET
ftr-299	4159	6	tax	tax	NOUN
ftr-299	4159	7	debt	debt	NOUN
ftr-299	4159	8	is	be	AUX
ftr-299	4159	9	not	not	PART
ftr-299	4159	10	dischargeable	dischargeable	ADJ
ftr-299	4159	11	in	in	ADP
ftr-299	4159	12	bankruptcy	bankruptcy	NOUN
ftr-299	4159	13	if	if	SCONJ
ftr-299	4159	14	the	the	DET
ftr-299	4159	15	debtor	debtor	NOUN
ftr-299	4159	16	either	either	CCONJ
ftr-299	4159	17	made	make	VERB
ftr-299	4159	18	a	a	DET
ftr-299	4159	19	fraudulent	fraudulent	ADJ
ftr-299	4159	20	return	return	NOUN
ftr-299	4159	21	or	or	CCONJ
ftr-299	4159	22	willfully	willfully	ADV
ftr-299	4159	23	attempted	attempt	VERB
ftr-299	4159	24	to	to	PART
ftr-299	4159	25	evade	evade	VERB
ftr-299	4159	26	or	or	CCONJ
ftr-299	4159	27	defeat	defeat	VERB
ftr-299	4159	28	the	the	DET
ftr-299	4159	29	2014	2014	NUM
ftr-299	4159	30	]	]	PUNCT
ftr-299	4159	31	recent	recent	ADJ
ftr-299	4159	32	developments	development	NOUN
ftr-299	4159	33	in	in	ADP
ftr-299	4159	34	federal	federal	ADJ
ftr-299	4159	35	income	income	NOUN
ftr-299	4159	36	taxation	taxation	NOUN
ftr-299	4159	37	425	425	NUM
ftr-299	4159	38	tax	tax	NOUN
ftr-299	4159	39	.	.	PUNCT
ftr-299	4160	1	the	the	DET
ftr-299	4160	2	bankruptcy	bankruptcy	NOUN
ftr-299	4160	3	court	court	NOUN
ftr-299	4160	4	held	hold	VERB
ftr-299	4160	5	that	that	SCONJ
ftr-299	4160	6	the	the	DET
ftr-299	4160	7	taxpayer	taxpayer	NOUN
ftr-299	4160	8	’s	’s	PART
ftr-299	4160	9	tax	tax	NOUN
ftr-299	4160	10	liability	liability	NOUN
ftr-299	4160	11	was	be	AUX
ftr-299	4160	12	nondischargeable	nondischargeable	ADJ
ftr-299	4160	13	on	on	ADP
ftr-299	4160	14	both	both	DET
ftr-299	4160	15	grounds	ground	NOUN
ftr-299	4160	16	.	.	PUNCT
ftr-299	4161	1	the	the	DET
ftr-299	4161	2	district	district	NOUN
ftr-299	4161	3	court	court	NOUN
ftr-299	4161	4	affirmed	affirm	VERB
ftr-299	4161	5	the	the	DET
ftr-299	4161	6	bankruptcy	bankruptcy	NOUN
ftr-299	4161	7	court	court	NOUN
ftr-299	4161	8	’s	’s	PART
ftr-299	4161	9	determination	determination	NOUN
ftr-299	4161	10	solely	solely	ADV
ftr-299	4161	11	on	on	ADP
ftr-299	4161	12	the	the	DET
ftr-299	4161	13	ground	ground	NOUN
ftr-299	4161	14	that	that	SCONJ
ftr-299	4161	15	the	the	DET
ftr-299	4161	16	taxpayer	taxpayer	NOUN
ftr-299	4161	17	had	have	AUX
ftr-299	4161	18	willfully	willfully	ADV
ftr-299	4161	19	attempted	attempt	VERB
ftr-299	4161	20	to	to	PART
ftr-299	4161	21	evade	evade	VERB
ftr-299	4161	22	or	or	CCONJ
ftr-299	4161	23	defeat	defeat	VERB
ftr-299	4161	24	tax	tax	NOUN
ftr-299	4161	25	.	.	PUNCT
ftr-299	4162	1	the	the	DET
ftr-299	4162	2	district	district	NOUN
ftr-299	4162	3	court	court	NOUN
ftr-299	4162	4	rejected	reject	VERB
ftr-299	4162	5	the	the	DET
ftr-299	4162	6	taxpayer	taxpayer	NOUN
ftr-299	4162	7	’s	’s	PART
ftr-299	4162	8	contention	contention	NOUN
ftr-299	4162	9	that	that	SCONJ
ftr-299	4162	10	he	he	PRON
ftr-299	4162	11	could	could	AUX
ftr-299	4162	12	not	not	PART
ftr-299	4162	13	have	have	AUX
ftr-299	4162	14	willfully	willfully	ADV
ftr-299	4162	15	attempted	attempt	VERB
ftr-299	4162	16	to	to	PART
ftr-299	4162	17	evade	evade	VERB
ftr-299	4162	18	or	or	CCONJ
ftr-299	4162	19	defeat	defeat	VERB
ftr-299	4162	20	tax	tax	NOUN
ftr-299	4162	21	because	because	SCONJ
ftr-299	4162	22	there	there	PRON
ftr-299	4162	23	had	have	AUX
ftr-299	4162	24	been	be	AUX
ftr-299	4162	25	no	no	DET
ftr-299	4162	26	assessment	assessment	NOUN
ftr-299	4162	27	or	or	CCONJ
ftr-299	4162	28	quantification	quantification	NOUN
ftr-299	4162	29	of	of	ADP
ftr-299	4162	30	his	his	PRON
ftr-299	4162	31	tax	tax	NOUN
ftr-299	4162	32	liability	liability	NOUN
ftr-299	4162	33	when	when	SCONJ
ftr-299	4162	34	he	he	PRON
ftr-299	4162	35	depleted	deplete	VERB
ftr-299	4162	36	his	his	PRON
ftr-299	4162	37	assets	asset	NOUN
ftr-299	4162	38	.	.	PUNCT
ftr-299	4163	1	4	4	X
ftr-299	4163	2	.	.	X
ftr-299	4163	3	a	a	DET
ftr-299	4163	4	good	good	ADJ
ftr-299	4163	5	reason	reason	NOUN
ftr-299	4163	6	not	not	PART
ftr-299	4163	7	to	to	PART
ftr-299	4163	8	be	be	AUX
ftr-299	4163	9	the	the	DET
ftr-299	4163	10	fiduciary	fiduciary	NOUN
ftr-299	4163	11	of	of	ADP
ftr-299	4163	12	any	any	DET
ftr-299	4163	13	estates	estate	NOUN
ftr-299	4163	14	or	or	CCONJ
ftr-299	4163	15	trusts	trust	NOUN
ftr-299	4163	16	that	that	PRON
ftr-299	4163	17	you	you	PRON
ftr-299	4163	18	represent	represent	VERB
ftr-299	4163	19	.	.	PUNCT
ftr-299	4164	1	united	united	PROPN
ftr-299	4164	2	states	states	PROPN
ftr-299	4164	3	v.	v.	ADP
ftr-299	4164	4	tyler	tyler	PROPN
ftr-299	4164	5	,	,	PUNCT
ftr-299	4164	6	528	528	NUM
ftr-299	4164	7	fed	feed	VERB
ftr-299	4164	8	.	.	PUNCT
ftr-299	4165	1	appx	appx	PROPN
ftr-299	4165	2	.	.	PROPN
ftr-299	4166	1	193	193	NUM
ftr-299	4166	2	(	(	PUNCT
ftr-299	4166	3	3d	3d	NUM
ftr-299	4166	4	cir	cir	NOUN
ftr-299	4166	5	.	.	PUNCT
ftr-299	4167	1	6/11/13	6/11/13	NUM
ftr-299	4167	2	)	)	PUNCT
ftr-299	4167	3	.	.	PUNCT
ftr-299	4168	1	the	the	DET
ftr-299	4168	2	court	court	NOUN
ftr-299	4168	3	of	of	ADP
ftr-299	4168	4	appeals	appeal	NOUN
ftr-299	4168	5	,	,	PUNCT
ftr-299	4168	6	in	in	ADP
ftr-299	4168	7	an	an	DET
ftr-299	4168	8	opinion	opinion	NOUN
ftr-299	4168	9	by	by	ADP
ftr-299	4168	10	judge	judge	PROPN
ftr-299	4168	11	jordan	jordan	PROPN
ftr-299	4168	12	,	,	PUNCT
ftr-299	4168	13	held	hold	VERB
ftr-299	4168	14	that	that	SCONJ
ftr-299	4168	15	31	31	NUM
ftr-299	4168	16	u.s.c	u.s.c	NOUN
ftr-299	4168	17	.	.	PUNCT
ftr-299	4169	1	§	§	PROPN
ftr-299	4169	2	3713	3713	NUM
ftr-299	4169	3	imposes	impose	VERB
ftr-299	4169	4	personal	personal	ADJ
ftr-299	4169	5	liability	liability	NOUN
ftr-299	4169	6	on	on	ADP
ftr-299	4169	7	an	an	DET
ftr-299	4169	8	executor	executor	NOUN
ftr-299	4169	9	who	who	PRON
ftr-299	4169	10	distributes	distribute	VERB
ftr-299	4169	11	all	all	PRON
ftr-299	4169	12	of	of	ADP
ftr-299	4169	13	the	the	DET
ftr-299	4169	14	funds	fund	NOUN
ftr-299	4169	15	from	from	ADP
ftr-299	4169	16	an	an	DET
ftr-299	4169	17	estate	estate	NOUN
ftr-299	4169	18	thereby	thereby	ADV
ftr-299	4169	19	rendering	render	VERB
ftr-299	4169	20	the	the	DET
ftr-299	4169	21	estate	estate	NOUN
ftr-299	4169	22	unable	unable	ADJ
ftr-299	4169	23	to	to	PART
ftr-299	4169	24	pay	pay	VERB
ftr-299	4169	25	the	the	DET
ftr-299	4169	26	taxes	taxis	NOUN
ftr-299	4169	27	due	due	ADJ
ftr-299	4169	28	from	from	ADP
ftr-299	4169	29	the	the	DET
ftr-299	4169	30	estate	estate	NOUN
ftr-299	4169	31	(	(	PUNCT
ftr-299	4169	32	including	include	VERB
ftr-299	4169	33	unpaid	unpaid	ADJ
ftr-299	4169	34	tax	tax	NOUN
ftr-299	4169	35	liabilities	liability	NOUN
ftr-299	4169	36	of	of	ADP
ftr-299	4169	37	the	the	DET
ftr-299	4169	38	decedent	decedent	NOUN
ftr-299	4169	39	)	)	PUNCT
ftr-299	4169	40	,	,	PUNCT
ftr-299	4169	41	even	even	ADV
ftr-299	4169	42	though	though	SCONJ
ftr-299	4169	43	such	such	DET
ftr-299	4169	44	a	a	DET
ftr-299	4169	45	distribution	distribution	NOUN
ftr-299	4169	46	“	"	PUNCT
ftr-299	4169	47	is	be	AUX
ftr-299	4169	48	not	not	PART
ftr-299	4169	49	,	,	PUNCT
ftr-299	4169	50	strictly	strictly	ADV
ftr-299	4169	51	speaking	speak	VERB
ftr-299	4169	52	,	,	PUNCT
ftr-299	4169	53	the	the	DET
ftr-299	4169	54	payment	payment	NOUN
ftr-299	4169	55	of	of	ADP
ftr-299	4169	56	a	a	DET
ftr-299	4169	57	debt	debt	NOUN
ftr-299	4169	58	,	,	PUNCT
ftr-299	4169	59	”	"	PUNCT
ftr-299	4169	60	to	to	PART
ftr-299	4169	61	which	which	PRON
ftr-299	4169	62	the	the	DET
ftr-299	4169	63	statute	statute	NOUN
ftr-299	4169	64	refers	refer	VERB
ftr-299	4169	65	.	.	PUNCT
ftr-299	4170	1	the	the	DET
ftr-299	4170	2	court	court	NOUN
ftr-299	4170	3	relied	rely	VERB
ftr-299	4170	4	on	on	ADP
ftr-299	4170	5	united	united	PROPN
ftr-299	4170	6	states	states	PROPN
ftr-299	4170	7	v.	v.	PROPN
ftr-299	4170	8	coppola	coppola	PROPN
ftr-299	4170	9	,	,	PUNCT
ftr-299	4170	10	85	85	NUM
ftr-299	4170	11	f.3d	f.3d	NUM
ftr-299	4170	12	1015	1015	NUM
ftr-299	4170	13	(	(	PUNCT
ftr-299	4170	14	2d	2d	NUM
ftr-299	4170	15	cir	cir	NOUN
ftr-299	4170	16	.	.	PUNCT
ftr-299	4170	17	1996	1996	NUM
ftr-299	4170	18	)	)	PUNCT
ftr-299	4170	19	,	,	PUNCT
ftr-299	4170	20	which	which	PRON
ftr-299	4170	21	reached	reach	VERB
ftr-299	4170	22	the	the	DET
ftr-299	4170	23	same	same	ADJ
ftr-299	4170	24	result	result	NOUN
ftr-299	4170	25	.	.	PUNCT
ftr-299	4171	1			PUNCT
ftr-299	4171	2	to	to	PART
ftr-299	4171	3	avoid	avoid	VERB
ftr-299	4171	4	this	this	DET
ftr-299	4171	5	problem	problem	NOUN
ftr-299	4171	6	,	,	PUNCT
ftr-299	4171	7	executors	executor	NOUN
ftr-299	4171	8	should	should	AUX
ftr-299	4171	9	consider	consider	VERB
ftr-299	4171	10	filing	file	VERB
ftr-299	4171	11	form	form	NOUN
ftr-299	4171	12	4810	4810	NUM
ftr-299	4171	13	,	,	PUNCT
ftr-299	4171	14	request	request	NOUN
ftr-299	4171	15	for	for	ADP
ftr-299	4171	16	prompt	prompt	ADJ
ftr-299	4171	17	assessment	assessment	NOUN
ftr-299	4171	18	,	,	PUNCT
ftr-299	4171	19	and	and	CCONJ
ftr-299	4171	20	form	form	NOUN
ftr-299	4171	21	5495	5495	NUM
ftr-299	4171	22	,	,	PUNCT
ftr-299	4171	23	request	request	NOUN
ftr-299	4171	24	for	for	ADP
ftr-299	4171	25	discharge	discharge	NOUN
ftr-299	4171	26	from	from	ADP
ftr-299	4171	27	personal	personal	ADJ
ftr-299	4171	28	liabilities	liability	NOUN
ftr-299	4171	29	.	.	PUNCT
ftr-299	4172	1	5	5	X
ftr-299	4172	2	.	.	X
ftr-299	4172	3	who	who	PRON
ftr-299	4172	4	says	say	VERB
ftr-299	4172	5	the	the	DET
ftr-299	4172	6	income	income	NOUN
ftr-299	4172	7	tax	tax	NOUN
ftr-299	4172	8	is	be	AUX
ftr-299	4172	9	uniform	uniform	ADJ
ftr-299	4172	10	throughout	throughout	ADP
ftr-299	4172	11	the	the	DET
ftr-299	4172	12	country	country	NOUN
ftr-299	4172	13	.	.	PUNCT
ftr-299	4173	1	sometimes	sometimes	ADV
ftr-299	4173	2	state	state	NOUN
ftr-299	4173	3	law	law	NOUN
ftr-299	4173	4	determines	determine	VERB
ftr-299	4173	5	from	from	ADP
ftr-299	4173	6	whom	whom	PRON
ftr-299	4173	7	the	the	DET
ftr-299	4173	8	irs	irs	PROPN
ftr-299	4173	9	can	can	AUX
ftr-299	4173	10	collect	collect	VERB
ftr-299	4173	11	.	.	PUNCT
ftr-299	4174	1	fourth	fourth	ADJ
ftr-299	4174	2	investments	investment	NOUN
ftr-299	4174	3	,	,	PUNCT
ftr-299	4174	4	lp	lp	PROPN
ftr-299	4174	5	v.	v.	ADP
ftr-299	4174	6	united	united	PROPN
ftr-299	4174	7	states	states	PROPN
ftr-299	4174	8	,	,	PUNCT
ftr-299	4174	9	720	720	NUM
ftr-299	4174	10	f.3d	f.3d	NUM
ftr-299	4174	11	1058	1058	NUM
ftr-299	4174	12	(	(	PUNCT
ftr-299	4174	13	9th	9th	ADJ
ftr-299	4174	14	cir	cir	NOUN
ftr-299	4174	15	.	.	PUNCT
ftr-299	4175	1	6/13/13	6/13/13	NUM
ftr-299	4175	2	)	)	PUNCT
ftr-299	4175	3	.	.	PUNCT
ftr-299	4176	1	the	the	DET
ftr-299	4176	2	court	court	NOUN
ftr-299	4176	3	of	of	ADP
ftr-299	4176	4	appeals	appeal	NOUN
ftr-299	4176	5	,	,	PUNCT
ftr-299	4176	6	in	in	ADP
ftr-299	4176	7	an	an	DET
ftr-299	4176	8	opinion	opinion	NOUN
ftr-299	4176	9	by	by	ADP
ftr-299	4176	10	judge	judge	PROPN
ftr-299	4176	11	m.	m.	PROPN
ftr-299	4176	12	smith	smith	PROPN
ftr-299	4176	13	,	,	PUNCT
ftr-299	4176	14	affirmed	affirm	VERB
ftr-299	4176	15	a	a	DET
ftr-299	4176	16	district	district	NOUN
ftr-299	4176	17	court	court	NOUN
ftr-299	4176	18	in	in	ADP
ftr-299	4176	19	favor	favor	NOUN
ftr-299	4176	20	of	of	ADP
ftr-299	4176	21	the	the	DET
ftr-299	4176	22	government	government	NOUN
ftr-299	4176	23	in	in	ADP
ftr-299	4176	24	a	a	DET
ftr-299	4176	25	quiet	quiet	ADJ
ftr-299	4176	26	title	title	NOUN
ftr-299	4176	27	action	action	NOUN
ftr-299	4176	28	in	in	ADP
ftr-299	4176	29	which	which	PRON
ftr-299	4176	30	the	the	DET
ftr-299	4176	31	plaintiff	plaintiff	NOUN
ftr-299	4176	32	partnerships	partnership	NOUN
ftr-299	4176	33	sought	seek	VERB
ftr-299	4176	34	to	to	PART
ftr-299	4176	35	remove	remove	VERB
ftr-299	4176	36	a	a	DET
ftr-299	4176	37	tax	tax	NOUN
ftr-299	4176	38	lien	lien	NOUN
ftr-299	4176	39	on	on	ADP
ftr-299	4176	40	properties	property	NOUN
ftr-299	4176	41	to	to	PART
ftr-299	4176	42	which	which	PRON
ftr-299	4176	43	the	the	DET
ftr-299	4176	44	partnerships	partnership	NOUN
ftr-299	4176	45	held	hold	VERB
ftr-299	4176	46	title	title	NOUN
ftr-299	4176	47	.	.	PUNCT
ftr-299	4177	1	the	the	DET
ftr-299	4177	2	lien	lien	NOUN
ftr-299	4177	3	was	be	AUX
ftr-299	4177	4	for	for	ADP
ftr-299	4177	5	back	back	ADJ
ftr-299	4177	6	taxes	taxis	NOUN
ftr-299	4177	7	of	of	ADP
ftr-299	4177	8	married	married	ADJ
ftr-299	4177	9	individuals	individual	NOUN
ftr-299	4177	10	from	from	ADP
ftr-299	4177	11	whom	whom	PRON
ftr-299	4177	12	partnerships	partnership	NOUN
ftr-299	4177	13	had	have	AUX
ftr-299	4177	14	received	receive	VERB
ftr-299	4177	15	properties	property	NOUN
ftr-299	4177	16	without	without	ADP
ftr-299	4177	17	consideration	consideration	NOUN
ftr-299	4177	18	.	.	PUNCT
ftr-299	4178	1	the	the	DET
ftr-299	4178	2	court	court	NOUN
ftr-299	4178	3	rejected	reject	VERB
ftr-299	4178	4	the	the	DET
ftr-299	4178	5	government	government	NOUN
ftr-299	4178	6	’s	’s	PART
ftr-299	4178	7	argument	argument	NOUN
ftr-299	4178	8	that	that	SCONJ
ftr-299	4178	9	nominee	nominee	NOUN
ftr-299	4178	10	status	status	NOUN
ftr-299	4178	11	was	be	AUX
ftr-299	4178	12	to	to	PART
ftr-299	4178	13	be	be	AUX
ftr-299	4178	14	determined	determine	VERB
ftr-299	4178	15	under	under	ADP
ftr-299	4178	16	federal	federal	ADJ
ftr-299	4178	17	common	common	ADJ
ftr-299	4178	18	law	law	NOUN
ftr-299	4178	19	,	,	PUNCT
ftr-299	4178	20	and	and	CCONJ
ftr-299	4178	21	held	hold	VERB
ftr-299	4178	22	that	that	SCONJ
ftr-299	4178	23	the	the	DET
ftr-299	4178	24	relevant	relevant	ADJ
ftr-299	4178	25	state	state	NOUN
ftr-299	4178	26	law	law	NOUN
ftr-299	4178	27	controlled	control	VERB
ftr-299	4178	28	the	the	DET
ftr-299	4178	29	determination	determination	NOUN
ftr-299	4178	30	of	of	ADP
ftr-299	4178	31	whether	whether	SCONJ
ftr-299	4178	32	title	title	NOUN
ftr-299	4178	33	to	to	ADP
ftr-299	4178	34	the	the	DET
ftr-299	4178	35	property	property	NOUN
ftr-299	4178	36	was	be	AUX
ftr-299	4178	37	held	hold	VERB
ftr-299	4178	38	as	as	ADP
ftr-299	4178	39	a	a	DET
ftr-299	4178	40	nominee	nominee	NOUN
ftr-299	4178	41	.	.	PUNCT
ftr-299	4179	1	nevertheless	nevertheless	ADV
ftr-299	4179	2	,	,	PUNCT
ftr-299	4179	3	the	the	DET
ftr-299	4179	4	court	court	NOUN
ftr-299	4179	5	concluded	conclude	VERB
ftr-299	4179	6	that	that	SCONJ
ftr-299	4179	7	the	the	DET
ftr-299	4179	8	partnerships	partnership	NOUN
ftr-299	4179	9	held	hold	VERB
ftr-299	4179	10	the	the	DET
ftr-299	4179	11	properties	property	NOUN
ftr-299	4179	12	as	as	ADP
ftr-299	4179	13	nominees	nominee	NOUN
ftr-299	4179	14	of	of	ADP
ftr-299	4179	15	the	the	DET
ftr-299	4179	16	taxpayers	taxpayer	NOUN
ftr-299	4179	17	under	under	ADP
ftr-299	4179	18	california	california	PROPN
ftr-299	4179	19	law	law	NOUN
ftr-299	4179	20	,	,	PUNCT
ftr-299	4179	21	which	which	PRON
ftr-299	4179	22	was	be	AUX
ftr-299	4179	23	the	the	DET
ftr-299	4179	24	controlling	control	VERB
ftr-299	4179	25	state	state	NOUN
ftr-299	4179	26	law	law	NOUN
ftr-299	4179	27	.	.	PUNCT
ftr-299	4180	1			PROPN
ftr-299	4181	1	as	as	ADP
ftr-299	4181	2	for	for	ADP
ftr-299	4181	3	the	the	DET
ftr-299	4181	4	controlling	control	VERB
ftr-299	4181	5	law	law	NOUN
ftr-299	4181	6	,	,	PUNCT
ftr-299	4181	7	a	a	DET
ftr-299	4181	8	similar	similar	ADJ
ftr-299	4181	9	result	result	NOUN
ftr-299	4181	10	has	have	AUX
ftr-299	4181	11	been	be	AUX
ftr-299	4181	12	reached	reach	VERB
ftr-299	4181	13	by	by	ADP
ftr-299	4181	14	other	other	ADJ
ftr-299	4181	15	circuits	circuit	NOUN
ftr-299	4181	16	that	that	PRON
ftr-299	4181	17	have	have	AUX
ftr-299	4181	18	addressed	address	VERB
ftr-299	4181	19	the	the	DET
ftr-299	4181	20	issue	issue	NOUN
ftr-299	4181	21	.	.	PUNCT
ftr-299	4182	1	see	see	VERB
ftr-299	4182	2	berkshire	berkshire	PROPN
ftr-299	4182	3	bank	bank	PROPN
ftr-299	4182	4	v.	v.	ADP
ftr-299	4182	5	town	town	NOUN
ftr-299	4182	6	of	of	ADP
ftr-299	4182	7	ludlow	ludlow	PROPN
ftr-299	4182	8	,	,	PUNCT
ftr-299	4182	9	708	708	NUM
ftr-299	4182	10	f.3d	f.3d	NUM
ftr-299	4182	11	249	249	NUM
ftr-299	4182	12	(	(	PUNCT
ftr-299	4182	13	1st	1st	ADJ
ftr-299	4182	14	cir	cir	NOUN
ftr-299	4182	15	.	.	PROPN
ftr-299	4182	16	2013	2013	NUM
ftr-299	4182	17	)	)	PUNCT
ftr-299	4182	18	(	(	PUNCT
ftr-299	4182	19	clarifying	clarify	VERB
ftr-299	4182	20	that	that	SCONJ
ftr-299	4182	21	state	state	NOUN
ftr-299	4182	22	law	law	NOUN
ftr-299	4182	23	,	,	PUNCT
ftr-299	4182	24	rather	rather	ADV
ftr-299	4182	25	than	than	ADP
ftr-299	4182	26	federal	federal	ADJ
ftr-299	4182	27	law	law	NOUN
ftr-299	4182	28	,	,	PUNCT
ftr-299	4182	29	provides	provide	VERB
ftr-299	4182	30	the	the	DET
ftr-299	4182	31	“	"	PUNCT
ftr-299	4182	32	substantive	substantive	ADJ
ftr-299	4182	33	rules	rule	NOUN
ftr-299	4182	34	”	"	PUNCT
ftr-299	4182	35	of	of	ADP
ftr-299	4182	36	nominee	nominee	ADJ
ftr-299	4182	37	doctrine	doctrine	NOUN
ftr-299	4182	38	)	)	PUNCT
ftr-299	4182	39	;	;	PUNCT
ftr-299	4182	40	holman	holman	PROPN
ftr-299	4182	41	v.	v.	PROPN
ftr-299	4182	42	united	united	PROPN
ftr-299	4182	43	states	states	PROPN
ftr-299	4182	44	,	,	PUNCT
ftr-299	4182	45	505	505	NUM
ftr-299	4182	46	f.3d	f.3d	NUM
ftr-299	4182	47	1060	1060	NUM
ftr-299	4182	48	(	(	PUNCT
ftr-299	4182	49	10th	10th	ADJ
ftr-299	4182	50	cir	cir	NOUN
ftr-299	4182	51	.	.	PROPN
ftr-299	4182	52	2007	2007	NUM
ftr-299	4182	53	)	)	PUNCT
ftr-299	4182	54	(	(	PUNCT
ftr-299	4182	55	rejecting	reject	VERB
ftr-299	4182	56	the	the	DET
ftr-299	4182	57	government	government	NOUN
ftr-299	4182	58	’s	’s	PART
ftr-299	4182	59	argument	argument	NOUN
ftr-299	4182	60	that	that	SCONJ
ftr-299	4182	61	a	a	DET
ftr-299	4182	62	“	"	PUNCT
ftr-299	4182	63	uniform	uniform	ADJ
ftr-299	4182	64	federal	federal	ADJ
ftr-299	4182	65	rule	rule	NOUN
ftr-299	4182	66	should	should	AUX
ftr-299	4182	67	...	...	PUNCT
ftr-299	4182	68	govern	govern	VERB
ftr-299	4182	69	whether	whether	SCONJ
ftr-299	4182	70	the	the	DET
ftr-299	4182	71	nominee	nominee	NOUN
ftr-299	4182	72	theory	theory	NOUN
ftr-299	4182	73	is	be	AUX
ftr-299	4182	74	to	to	PART
ftr-299	4182	75	apply	apply	VERB
ftr-299	4182	76	,	,	PUNCT
ftr-299	4182	77	”	"	PUNCT
ftr-299	4182	78	and	and	CCONJ
ftr-299	4182	79	remanding	remand	VERB
ftr-299	4182	80	for	for	ADP
ftr-299	4182	81	application	application	NOUN
ftr-299	4182	82	of	of	ADP
ftr-299	4182	83	utah	utah	PROPN
ftr-299	4182	84	law	law	PROPN
ftr-299	4182	85	)	)	PUNCT
ftr-299	4182	86	;	;	PUNCT
ftr-299	4182	87	spotts	spotts	PROPN
ftr-299	4182	88	v.	v.	PROPN
ftr-299	4182	89	united	united	PROPN
ftr-299	4182	90	states	states	PROPN
ftr-299	4182	91	,	,	PUNCT
ftr-299	4182	92	429	429	NUM
ftr-299	4182	93	f.3d	f.3d	NUM
ftr-299	4182	94	248	248	NUM
ftr-299	4182	95	(	(	PUNCT
ftr-299	4182	96	6th	6th	ADJ
ftr-299	4182	97	cir	cir	NOUN
ftr-299	4182	98	.	.	PROPN
ftr-299	4182	99	2005	2005	NUM
ftr-299	4182	100	)	)	PUNCT
ftr-299	4182	101	(	(	PUNCT
ftr-299	4182	102	“	"	PUNCT
ftr-299	4182	103	because	because	SCONJ
ftr-299	4182	104	there	there	PRON
ftr-299	4182	105	is	be	VERB
ftr-299	4182	106	no	no	DET
ftr-299	4182	107	426	426	NUM
ftr-299	4182	108	florida	florida	PROPN
ftr-299	4182	109	tax	tax	NOUN
ftr-299	4182	110	review	review	NOUN
ftr-299	4182	111	[	[	X
ftr-299	4182	112	vol	vol	NOUN
ftr-299	4182	113	.	.	PUNCT
ftr-299	4183	1	15:5	15:5	NUM
ftr-299	4183	2	indication	indication	NOUN
ftr-299	4183	3	that	that	SCONJ
ftr-299	4183	4	the	the	DET
ftr-299	4183	5	district	district	NOUN
ftr-299	4183	6	court	court	NOUN
ftr-299	4183	7	applied	apply	VERB
ftr-299	4183	8	[	[	X
ftr-299	4183	9	state	state	NOUN
ftr-299	4183	10	]	]	X
ftr-299	4183	11	law	law	NOUN
ftr-299	4183	12	before	before	ADP
ftr-299	4183	13	determining	determine	VERB
ftr-299	4183	14	the	the	DET
ftr-299	4183	15	scope	scope	NOUN
ftr-299	4183	16	of	of	ADP
ftr-299	4183	17	the	the	DET
ftr-299	4183	18	federal	federal	ADJ
ftr-299	4183	19	tax	tax	NOUN
ftr-299	4183	20	lien	lien	NOUN
ftr-299	4183	21	we	we	PRON
ftr-299	4183	22	must	must	AUX
ftr-299	4183	23	reverse	reverse	VERB
ftr-299	4183	24	.	.	PUNCT
ftr-299	4183	25	”	"	PUNCT
ftr-299	4183	26	)	)	PUNCT
ftr-299	4183	27	.	.	PUNCT
ftr-299	4184	1	6	6	X
ftr-299	4184	2	.	.	X
ftr-299	4184	3	unremitted	unremitted	ADJ
ftr-299	4184	4	withholding	withholding	NOUN
ftr-299	4184	5	determined	determine	VERB
ftr-299	4184	6	in	in	ADP
ftr-299	4184	7	criminal	criminal	ADJ
ftr-299	4184	8	tax	tax	NOUN
ftr-299	4184	9	fraud	fraud	NOUN
ftr-299	4184	10	trial	trial	NOUN
ftr-299	4184	11	was	be	AUX
ftr-299	4184	12	credible	credible	ADJ
ftr-299	4184	13	for	for	ADP
ftr-299	4184	14	determining	determine	VERB
ftr-299	4184	15	civil	civil	ADJ
ftr-299	4184	16	tax	tax	NOUN
ftr-299	4184	17	liability	liability	NOUN
ftr-299	4184	18	.	.	PUNCT
ftr-299	4185	1	dixon	dixon	PROPN
ftr-299	4185	2	v.	v.	PROPN
ftr-299	4185	3	commissioner	commissioner	PROPN
ftr-299	4185	4	,	,	PUNCT
ftr-299	4185	5	t.c	t.c	PROPN
ftr-299	4185	6	.	.	PROPN
ftr-299	4185	7	memo	memo	NOUN
ftr-299	4185	8	.	.	PUNCT
ftr-299	4186	1	2013	2013	NUM
ftr-299	4186	2	-	-	SYM
ftr-299	4186	3	207	207	NUM
ftr-299	4186	4	(	(	PUNCT
ftr-299	4186	5	9/3/13	9/3/13	NUM
ftr-299	4186	6	)	)	PUNCT
ftr-299	4186	7	.	.	PUNCT
ftr-299	4187	1	in	in	ADP
ftr-299	4187	2	reviewing	review	VERB
ftr-299	4187	3	an	an	DET
ftr-299	4187	4	irs	irs	PROPN
ftr-299	4187	5	cdp	cdp	VERB
ftr-299	4187	6	determination	determination	NOUN
ftr-299	4187	7	,	,	PUNCT
ftr-299	4187	8	the	the	DET
ftr-299	4187	9	tax	tax	NOUN
ftr-299	4187	10	court	court	NOUN
ftr-299	4187	11	(	(	PUNCT
ftr-299	4187	12	judge	judge	NOUN
ftr-299	4187	13	holmes	holme	NOUN
ftr-299	4187	14	)	)	PUNCT
ftr-299	4187	15	held	hold	VERB
ftr-299	4187	16	that	that	SCONJ
ftr-299	4187	17	the	the	DET
ftr-299	4187	18	dixons	dixon	NOUN
ftr-299	4187	19	were	be	AUX
ftr-299	4187	20	entitled	entitle	VERB
ftr-299	4187	21	to	to	ADP
ftr-299	4187	22	a	a	DET
ftr-299	4187	23	credit	credit	NOUN
ftr-299	4187	24	against	against	ADP
ftr-299	4187	25	their	their	PRON
ftr-299	4187	26	1992	1992	NUM
ftr-299	4187	27	through	through	ADP
ftr-299	4187	28	1995	1995	NUM
ftr-299	4187	29	income	income	NOUN
ftr-299	4187	30	tax	tax	NOUN
ftr-299	4187	31	liability	liability	NOUN
ftr-299	4187	32	for	for	ADP
ftr-299	4187	33	$	$	SYM
ftr-299	4187	34	510,896	510,896	NUM
ftr-299	4187	35	determined	determine	VERB
ftr-299	4187	36	in	in	ADP
ftr-299	4187	37	their	their	PRON
ftr-299	4187	38	criminal	criminal	ADJ
ftr-299	4187	39	tax	tax	NOUN
ftr-299	4187	40	fraud	fraud	NOUN
ftr-299	4187	41	trial	trial	NOUN
ftr-299	4187	42	to	to	PART
ftr-299	4187	43	have	have	AUX
ftr-299	4187	44	been	be	AUX
ftr-299	4187	45	withheld	withhold	VERB
ftr-299	4187	46	by	by	ADP
ftr-299	4187	47	their	their	PRON
ftr-299	4187	48	corporate	corporate	ADJ
ftr-299	4187	49	employer	employer	NOUN
ftr-299	4187	50	(	(	PUNCT
ftr-299	4187	51	which	which	PRON
ftr-299	4187	52	they	they	PRON
ftr-299	4187	53	controlled	control	VERB
ftr-299	4187	54	)	)	PUNCT
ftr-299	4187	55	but	but	CCONJ
ftr-299	4187	56	not	not	PART
ftr-299	4187	57	remitted	remit	VERB
ftr-299	4187	58	.	.	PUNCT
ftr-299	4188	1	the	the	DET
ftr-299	4188	2	withholding	withholding	NOUN
ftr-299	4188	3	had	have	AUX
ftr-299	4188	4	been	be	AUX
ftr-299	4188	5	determined	determine	VERB
ftr-299	4188	6	as	as	ADP
ftr-299	4188	7	part	part	NOUN
ftr-299	4188	8	of	of	ADP
ftr-299	4188	9	the	the	DET
ftr-299	4188	10	tax	tax	NOUN
ftr-299	4188	11	-	-	PUNCT
ftr-299	4188	12	loss	loss	NOUN
ftr-299	4188	13	computation	computation	NOUN
ftr-299	4188	14	from	from	ADP
ftr-299	4188	15	the	the	DET
ftr-299	4188	16	then	then	ADV
ftr-299	4188	17	-	-	PUNCT
ftr-299	4188	18	still	still	ADV
ftr-299	4188	19	-	-	PUNCT
ftr-299	4188	20	extant	extant	ADJ
ftr-299	4188	21	books	book	NOUN
ftr-299	4188	22	and	and	CCONJ
ftr-299	4188	23	records	record	NOUN
ftr-299	4188	24	,	,	PUNCT
ftr-299	4188	25	even	even	ADV
ftr-299	4188	26	though	though	SCONJ
ftr-299	4188	27	many	many	ADJ
ftr-299	4188	28	records	record	NOUN
ftr-299	4188	29	subsequently	subsequently	ADV
ftr-299	4188	30	disappeared	disappear	VERB
ftr-299	4188	31	before	before	ADP
ftr-299	4188	32	the	the	DET
ftr-299	4188	33	cdp	cdp	PROPN
ftr-299	4188	34	hearing	hearing	NOUN
ftr-299	4188	35	.	.	PUNCT
ftr-299	4189	1	as	as	ADP
ftr-299	4189	2	part	part	NOUN
ftr-299	4189	3	of	of	ADP
ftr-299	4189	4	their	their	PRON
ftr-299	4189	5	sentencing	sentencing	NOUN
ftr-299	4189	6	the	the	DET
ftr-299	4189	7	taxpayers	taxpayer	NOUN
ftr-299	4189	8	agreed	agree	VERB
ftr-299	4189	9	to	to	PART
ftr-299	4189	10	pay	pay	VERB
ftr-299	4189	11	that	that	DET
ftr-299	4189	12	sum	sum	NOUN
ftr-299	4189	13	to	to	ADP
ftr-299	4189	14	the	the	DET
ftr-299	4189	15	corporation	corporation	NOUN
ftr-299	4189	16	in	in	ADP
ftr-299	4189	17	1999	1999	NUM
ftr-299	4189	18	and	and	CCONJ
ftr-299	4189	19	2000	2000	NUM
ftr-299	4189	20	,	,	PUNCT
ftr-299	4189	21	and	and	CCONJ
ftr-299	4189	22	the	the	DET
ftr-299	4189	23	corporation	corporation	NOUN
ftr-299	4189	24	remitted	remit	VERB
ftr-299	4189	25	the	the	DET
ftr-299	4189	26	funds	fund	NOUN
ftr-299	4189	27	to	to	ADP
ftr-299	4189	28	the	the	DET
ftr-299	4189	29	irs	irs	PROPN
ftr-299	4189	30	with	with	ADP
ftr-299	4189	31	a	a	DET
ftr-299	4189	32	designation	designation	NOUN
ftr-299	4189	33	that	that	SCONJ
ftr-299	4189	34	the	the	DET
ftr-299	4189	35	funds	fund	NOUN
ftr-299	4189	36	be	be	AUX
ftr-299	4189	37	applied	apply	VERB
ftr-299	4189	38	to	to	ADP
ftr-299	4189	39	the	the	DET
ftr-299	4189	40	corporation	corporation	NOUN
ftr-299	4189	41	’s	’s	PART
ftr-299	4189	42	employment	employment	NOUN
ftr-299	4189	43	taxes	taxis	NOUN
ftr-299	4189	44	for	for	ADP
ftr-299	4189	45	the	the	DET
ftr-299	4189	46	years	year	NOUN
ftr-299	4189	47	in	in	ADP
ftr-299	4189	48	question	question	NOUN
ftr-299	4189	49	with	with	ADP
ftr-299	4189	50	respect	respect	NOUN
ftr-299	4189	51	to	to	ADP
ftr-299	4189	52	the	the	DET
ftr-299	4189	53	taxpayers	taxpayer	NOUN
ftr-299	4189	54	as	as	ADP
ftr-299	4189	55	representing	represent	VERB
ftr-299	4189	56	withheld	withhold	VERB
ftr-299	4189	57	taxes	taxis	NOUN
ftr-299	4189	58	.	.	PUNCT
ftr-299	4190	1	a.	a.	NOUN
ftr-299	4190	2	an	an	DET
ftr-299	4190	3	employer	employer	NOUN
ftr-299	4190	4	can	can	AUX
ftr-299	4190	5	designate	designate	VERB
ftr-299	4190	6	which	which	DET
ftr-299	4190	7	employee	employee	NOUN
ftr-299	4190	8	’s	’s	PART
ftr-299	4190	9	withholding	withholding	NOUN
ftr-299	4190	10	taxes	taxis	NOUN
ftr-299	4190	11	it	it	PRON
ftr-299	4190	12	has	have	AUX
ftr-299	4190	13	paid	pay	VERB
ftr-299	4190	14	.	.	PUNCT
ftr-299	4191	1	dixon	dixon	PROPN
ftr-299	4191	2	v.	v.	PROPN
ftr-299	4191	3	commissioner	commissioner	PROPN
ftr-299	4191	4	,	,	PUNCT
ftr-299	4191	5	141	141	NUM
ftr-299	4191	6	t.c	t.c	NOUN
ftr-299	4191	7	.	.	PUNCT
ftr-299	4192	1	no	no	INTJ
ftr-299	4192	2	.	.	NOUN
ftr-299	4192	3	3	3	NUM
ftr-299	4192	4	(	(	PUNCT
ftr-299	4192	5	9/3/13	9/3/13	NUM
ftr-299	4192	6	)	)	PUNCT
ftr-299	4192	7	.	.	PUNCT
ftr-299	4193	1	in	in	ADP
ftr-299	4193	2	a	a	DET
ftr-299	4193	3	related	related	ADJ
ftr-299	4193	4	case	case	NOUN
ftr-299	4193	5	reviewing	review	VERB
ftr-299	4193	6	the	the	DET
ftr-299	4193	7	same	same	ADJ
ftr-299	4193	8	cdp	cdp	NOUN
ftr-299	4193	9	determination	determination	NOUN
ftr-299	4193	10	,	,	PUNCT
ftr-299	4193	11	the	the	DET
ftr-299	4193	12	tax	tax	NOUN
ftr-299	4193	13	court	court	NOUN
ftr-299	4193	14	,	,	PUNCT
ftr-299	4193	15	in	in	ADP
ftr-299	4193	16	a	a	DET
ftr-299	4193	17	reviewed	review	VERB
ftr-299	4193	18	opinion	opinion	NOUN
ftr-299	4193	19	by	by	ADP
ftr-299	4193	20	judge	judge	NOUN
ftr-299	4193	21	lauber	lauber	NOUN
ftr-299	4193	22	(	(	PUNCT
ftr-299	4193	23	11	11	NUM
ftr-299	4193	24	-	-	SYM
ftr-299	4193	25	1	1	NUM
ftr-299	4193	26	-	-	PUNCT
ftr-299	4193	27	3	3	NUM
ftr-299	4193	28	)	)	PUNCT
ftr-299	4193	29	,	,	PUNCT
ftr-299	4193	30	held	hold	VERB
ftr-299	4193	31	that	that	SCONJ
ftr-299	4193	32	“	"	PUNCT
ftr-299	4193	33	when	when	SCONJ
ftr-299	4193	34	an	an	DET
ftr-299	4193	35	employer	employer	NOUN
ftr-299	4193	36	pays	pay	VERB
ftr-299	4193	37	in	in	ADP
ftr-299	4193	38	a	a	DET
ftr-299	4193	39	later	later	ADJ
ftr-299	4193	40	year	year	NOUN
ftr-299	4193	41	the	the	DET
ftr-299	4193	42	nonwithheld	nonwithheld	NOUN
ftr-299	4193	43	income	income	NOUN
ftr-299	4193	44	tax	tax	NOUN
ftr-299	4193	45	of	of	ADP
ftr-299	4193	46	an	an	DET
ftr-299	4193	47	employee	employee	NOUN
ftr-299	4193	48	for	for	ADP
ftr-299	4193	49	an	an	DET
ftr-299	4193	50	earlier	early	ADJ
ftr-299	4193	51	year	year	NOUN
ftr-299	4193	52	,	,	PUNCT
ftr-299	4193	53	the	the	DET
ftr-299	4193	54	employee	employee	NOUN
ftr-299	4193	55	as	as	ADP
ftr-299	4193	56	a	a	DET
ftr-299	4193	57	matter	matter	NOUN
ftr-299	4193	58	of	of	ADP
ftr-299	4193	59	law	law	NOUN
ftr-299	4193	60	is	be	AUX
ftr-299	4193	61	not	not	PART
ftr-299	4193	62	entitled	entitle	VERB
ftr-299	4193	63	to	to	ADP
ftr-299	4193	64	a	a	DET
ftr-299	4193	65	credit	credit	NOUN
ftr-299	4193	66	under	under	ADP
ftr-299	4193	67	section	section	NOUN
ftr-299	4193	68	31	31	NUM
ftr-299	4193	69	.	.	PUNCT
ftr-299	4193	70	”	"	PUNCT
ftr-299	4194	1	that	that	PRON
ftr-299	4194	2	did	do	AUX
ftr-299	4194	3	not	not	PART
ftr-299	4194	4	,	,	PUNCT
ftr-299	4194	5	however	however	ADV
ftr-299	4194	6	,	,	PUNCT
ftr-299	4194	7	resolve	resolve	VERB
ftr-299	4194	8	the	the	DET
ftr-299	4194	9	matter	matter	NOUN
ftr-299	4194	10	.	.	PUNCT
ftr-299	4195	1	in	in	ADP
ftr-299	4195	2	1999	1999	NUM
ftr-299	4195	3	and	and	CCONJ
ftr-299	4195	4	2000	2000	NUM
ftr-299	4195	5	the	the	DET
ftr-299	4195	6	dixons	dixon	NOUN
ftr-299	4195	7	had	have	AUX
ftr-299	4195	8	remitted	remit	VERB
ftr-299	4195	9	to	to	ADP
ftr-299	4195	10	the	the	DET
ftr-299	4195	11	employer	employer	NOUN
ftr-299	4195	12	corporation	corporation	NOUN
ftr-299	4195	13	$	$	SYM
ftr-299	4195	14	91,233	91,233	NUM
ftr-299	4195	15	to	to	PART
ftr-299	4195	16	be	be	AUX
ftr-299	4195	17	applied	apply	VERB
ftr-299	4195	18	to	to	ADP
ftr-299	4195	19	their	their	PRON
ftr-299	4195	20	1992	1992	NUM
ftr-299	4195	21	through	through	ADP
ftr-299	4195	22	1995	1995	NUM
ftr-299	4195	23	income	income	NOUN
ftr-299	4195	24	tax	tax	NOUN
ftr-299	4195	25	liabilities	liability	NOUN
ftr-299	4195	26	–	–	PUNCT
ftr-299	4195	27	the	the	DET
ftr-299	4195	28	amount	amount	NOUN
ftr-299	4195	29	of	of	ADP
ftr-299	4195	30	their	their	PRON
ftr-299	4195	31	income	income	NOUN
ftr-299	4195	32	tax	tax	NOUN
ftr-299	4195	33	liabilities	liability	NOUN
ftr-299	4195	34	in	in	ADP
ftr-299	4195	35	excess	excess	NOUN
ftr-299	4195	36	the	the	DET
ftr-299	4195	37	amounts	amount	NOUN
ftr-299	4195	38	for	for	ADP
ftr-299	4195	39	which	which	PRON
ftr-299	4195	40	the	the	DET
ftr-299	4195	41	court	court	NOUN
ftr-299	4195	42	in	in	ADP
ftr-299	4195	43	the	the	DET
ftr-299	4195	44	related	relate	VERB
ftr-299	4195	45	tax	tax	NOUN
ftr-299	4195	46	court	court	NOUN
ftr-299	4195	47	memorandum	memorandum	NOUN
ftr-299	4195	48	opinion	opinion	NOUN
ftr-299	4195	49	held	hold	VERB
ftr-299	4195	50	that	that	SCONJ
ftr-299	4195	51	the	the	DET
ftr-299	4195	52	corporation	corporation	NOUN
ftr-299	4195	53	had	have	AUX
ftr-299	4195	54	withheld	withhold	VERB
ftr-299	4195	55	(	(	PUNCT
ftr-299	4195	56	but	but	CCONJ
ftr-299	4195	57	not	not	PART
ftr-299	4195	58	remitted	remit	VERB
ftr-299	4195	59	)	)	PUNCT
ftr-299	4195	60	.	.	PUNCT
ftr-299	4196	1	the	the	DET
ftr-299	4196	2	corporation	corporation	NOUN
ftr-299	4196	3	remitted	remit	VERB
ftr-299	4196	4	the	the	DET
ftr-299	4196	5	funds	fund	NOUN
ftr-299	4196	6	to	to	ADP
ftr-299	4196	7	the	the	DET
ftr-299	4196	8	irs	irs	PROPN
ftr-299	4196	9	with	with	ADP
ftr-299	4196	10	a	a	DET
ftr-299	4196	11	designation	designation	NOUN
ftr-299	4196	12	that	that	PRON
ftr-299	4196	13	they	they	PRON
ftr-299	4196	14	be	be	AUX
ftr-299	4196	15	applied	apply	VERB
ftr-299	4196	16	to	to	ADP
ftr-299	4196	17	the	the	DET
ftr-299	4196	18	corporation	corporation	NOUN
ftr-299	4196	19	’s	’s	PART
ftr-299	4196	20	employment	employment	NOUN
ftr-299	4196	21	taxes	taxis	NOUN
ftr-299	4196	22	for	for	ADP
ftr-299	4196	23	the	the	DET
ftr-299	4196	24	years	year	NOUN
ftr-299	4196	25	in	in	ADP
ftr-299	4196	26	question	question	NOUN
ftr-299	4196	27	with	with	ADP
ftr-299	4196	28	respect	respect	NOUN
ftr-299	4196	29	to	to	ADP
ftr-299	4196	30	the	the	DET
ftr-299	4196	31	taxpayers	taxpayer	NOUN
ftr-299	4196	32	as	as	ADP
ftr-299	4196	33	representing	represent	VERB
ftr-299	4196	34	withheld	withhold	VERB
ftr-299	4196	35	taxes	taxis	NOUN
ftr-299	4196	36	.	.	PUNCT
ftr-299	4197	1	but	but	CCONJ
ftr-299	4197	2	the	the	DET
ftr-299	4197	3	payment	payment	NOUN
ftr-299	4197	4	was	be	AUX
ftr-299	4197	5	outside	outside	ADP
ftr-299	4197	6	the	the	DET
ftr-299	4197	7	period	period	NOUN
ftr-299	4197	8	prescribed	prescribe	VERB
ftr-299	4197	9	by	by	ADP
ftr-299	4197	10	§	§	PROPN
ftr-299	4197	11	6205(a)(1	6205(a)(1	NUM
ftr-299	4197	12	)	)	PUNCT
ftr-299	4197	13	for	for	ADP
ftr-299	4197	14	making	make	VERB
ftr-299	4197	15	a	a	DET
ftr-299	4197	16	“	"	PUNCT
ftr-299	4197	17	proper	proper	ADJ
ftr-299	4197	18	adjustment	adjustment	NOUN
ftr-299	4197	19	”	"	PUNCT
ftr-299	4197	20	to	to	ADP
ftr-299	4197	21	under	under	ADV
ftr-299	4197	22	-	-	PUNCT
ftr-299	4197	23	withholding	withholding	NOUN
ftr-299	4197	24	.	.	PUNCT
ftr-299	4198	1	the	the	DET
ftr-299	4198	2	irs	irs	PROPN
ftr-299	4198	3	applied	apply	VERB
ftr-299	4198	4	the	the	DET
ftr-299	4198	5	payment	payment	NOUN
ftr-299	4198	6	to	to	ADP
ftr-299	4198	7	other	other	ADJ
ftr-299	4198	8	corporate	corporate	ADJ
ftr-299	4198	9	tax	tax	NOUN
ftr-299	4198	10	liabilities	liability	NOUN
ftr-299	4198	11	.	.	PUNCT
ftr-299	4199	1	nevertheless	nevertheless	ADV
ftr-299	4199	2	,	,	PUNCT
ftr-299	4199	3	the	the	DET
ftr-299	4199	4	court	court	NOUN
ftr-299	4199	5	held	hold	VERB
ftr-299	4199	6	that	that	SCONJ
ftr-299	4199	7	the	the	DET
ftr-299	4199	8	taxpayers	taxpayer	NOUN
ftr-299	4199	9	should	should	AUX
ftr-299	4199	10	have	have	AUX
ftr-299	4199	11	received	receive	VERB
ftr-299	4199	12	a	a	DET
ftr-299	4199	13	credit	credit	NOUN
ftr-299	4199	14	of	of	ADP
ftr-299	4199	15	$	$	SYM
ftr-299	4199	16	91,223	91,223	NUM
ftr-299	4199	17	against	against	ADP
ftr-299	4199	18	their	their	PRON
ftr-299	4199	19	1992	1992	NUM
ftr-299	4199	20	through	through	ADP
ftr-299	4199	21	1995	1995	NUM
ftr-299	4199	22	income	income	NOUN
ftr-299	4199	23	tax	tax	NOUN
ftr-299	4199	24	liabilities	liability	NOUN
ftr-299	4199	25	by	by	ADP
ftr-299	4199	26	virtue	virtue	NOUN
ftr-299	4199	27	of	of	ADP
ftr-299	4199	28	the	the	DET
ftr-299	4199	29	corporation	corporation	NOUN
ftr-299	4199	30	’s	’s	PART
ftr-299	4199	31	designated	designate	VERB
ftr-299	4199	32	payments	payment	NOUN
ftr-299	4199	33	.	.	PUNCT
ftr-299	4200	1	it	it	PRON
ftr-299	4200	2	rejected	reject	VERB
ftr-299	4200	3	the	the	DET
ftr-299	4200	4	irs	irs	PROPN
ftr-299	4200	5	’s	’s	PART
ftr-299	4200	6	argument	argument	NOUN
ftr-299	4200	7	that	that	SCONJ
ftr-299	4200	8	“	"	PUNCT
ftr-299	4200	9	there	there	PRON
ftr-299	4200	10	is	be	VERB
ftr-299	4200	11	no	no	DET
ftr-299	4200	12	legal	legal	ADJ
ftr-299	4200	13	basis	basis	NOUN
ftr-299	4200	14	for	for	ADP
ftr-299	4200	15	insisting	insist	VERB
ftr-299	4200	16	that	that	SCONJ
ftr-299	4200	17	the	the	DET
ftr-299	4200	18	irs	irs	PROPN
ftr-299	4200	19	honor	honor	VERB
ftr-299	4200	20	the	the	DET
ftr-299	4200	21	designation	designation	NOUN
ftr-299	4200	22	of	of	ADP
ftr-299	4200	23	a	a	DET
ftr-299	4200	24	delinquent	delinquent	ADJ
ftr-299	4200	25	employment	employment	NOUN
ftr-299	4200	26	tax	tax	NOUN
ftr-299	4200	27	payment	payment	NOUN
ftr-299	4200	28	toward	toward	ADP
ftr-299	4200	29	the	the	DET
ftr-299	4200	30	income	income	NOUN
ftr-299	4200	31	tax	tax	NOUN
ftr-299	4200	32	liability	liability	NOUN
ftr-299	4200	33	of	of	ADP
ftr-299	4200	34	a	a	DET
ftr-299	4200	35	specific	specific	ADJ
ftr-299	4200	36	employee	employee	NOUN
ftr-299	4200	37	.	.	PUNCT
ftr-299	4200	38	”	"	PUNCT
ftr-299	4201	1	however	however	ADV
ftr-299	4201	2	,	,	PUNCT
ftr-299	4201	3	the	the	DET
ftr-299	4201	4	taxpayer	taxpayer	NOUN
ftr-299	4201	5	’s	’s	PART
ftr-299	4201	6	remained	remain	VERB
ftr-299	4201	7	liable	liable	ADJ
ftr-299	4201	8	for	for	ADP
ftr-299	4201	9	interest	interest	NOUN
ftr-299	4201	10	and	and	CCONJ
ftr-299	4201	11	penalties	penalty	NOUN
ftr-299	4201	12	attributable	attributable	ADJ
ftr-299	4201	13	to	to	ADP
ftr-299	4201	14	the	the	DET
ftr-299	4201	15	late	late	ADJ
ftr-299	4201	16	payment	payment	NOUN
ftr-299	4201	17	.	.	PUNCT
ftr-299	4202	1	2014	2014	NUM
ftr-299	4202	2	]	]	PUNCT
ftr-299	4202	3	recent	recent	ADJ
ftr-299	4202	4	developments	development	NOUN
ftr-299	4202	5	in	in	ADP
ftr-299	4202	6	federal	federal	ADJ
ftr-299	4202	7	income	income	NOUN
ftr-299	4202	8	taxation	taxation	NOUN
ftr-299	4202	9	427	427	NUM
ftr-299	4202	10			NOUN
ftr-299	4202	11	judges	judge	NOUN
ftr-299	4202	12	holmes	holme	NOUN
ftr-299	4202	13	,	,	PUNCT
ftr-299	4202	14	buch	buch	NOUN
ftr-299	4202	15	,	,	PUNCT
ftr-299	4202	16	and	and	CCONJ
ftr-299	4202	17	halpern	halpern	PROPN
ftr-299	4202	18	dissented	dissent	VERB
ftr-299	4202	19	,	,	PUNCT
ftr-299	4202	20	and	and	CCONJ
ftr-299	4202	21	would	would	AUX
ftr-299	4202	22	have	have	AUX
ftr-299	4202	23	held	hold	VERB
ftr-299	4202	24	that	that	SCONJ
ftr-299	4202	25	the	the	DET
ftr-299	4202	26	relevant	relevant	ADJ
ftr-299	4202	27	statutory	statutory	ADJ
ftr-299	4202	28	scheme	scheme	NOUN
ftr-299	4202	29	does	do	AUX
ftr-299	4202	30	not	not	PART
ftr-299	4202	31	allow	allow	VERB
ftr-299	4202	32	the	the	DET
ftr-299	4202	33	corporation	corporation	NOUN
ftr-299	4202	34	to	to	PART
ftr-299	4202	35	designate	designate	VERB
ftr-299	4202	36	a	a	DET
ftr-299	4202	37	payment	payment	NOUN
ftr-299	4202	38	for	for	ADP
ftr-299	4202	39	its	its	PRON
ftr-299	4202	40	own	own	ADJ
ftr-299	4202	41	benefit	benefit	NOUN
ftr-299	4202	42	and	and	CCONJ
ftr-299	4202	43	also	also	ADV
ftr-299	4202	44	for	for	ADP
ftr-299	4202	45	the	the	DET
ftr-299	4202	46	benefit	benefit	NOUN
ftr-299	4202	47	of	of	ADP
ftr-299	4202	48	the	the	DET
ftr-299	4202	49	employees	employee	NOUN
ftr-299	4202	50	.	.	PUNCT
ftr-299	4203	1	7	7	X
ftr-299	4203	2	.	.	X
ftr-299	4203	3	it	it	PRON
ftr-299	4203	4	’s	’s	AUX
ftr-299	4203	5	going	go	VERB
ftr-299	4203	6	to	to	PART
ftr-299	4203	7	cost	cost	VERB
ftr-299	4203	8	more	more	ADJ
ftr-299	4203	9	to	to	PART
ftr-299	4203	10	apply	apply	VERB
ftr-299	4203	11	not	not	PART
ftr-299	4203	12	to	to	PART
ftr-299	4203	13	pay	pay	VERB
ftr-299	4203	14	the	the	DET
ftr-299	4203	15	taxes	taxis	NOUN
ftr-299	4203	16	you	you	PRON
ftr-299	4203	17	rightfully	rightfully	ADV
ftr-299	4203	18	owe	owe	VERB
ftr-299	4203	19	.	.	PUNCT
ftr-299	4204	1	reg–144990–12	reg–144990–12	PROPN
ftr-299	4204	2	,	,	PUNCT
ftr-299	4204	3	user	user	NOUN
ftr-299	4204	4	fees	fee	NOUN
ftr-299	4204	5	for	for	ADP
ftr-299	4204	6	processing	process	VERB
ftr-299	4204	7	installment	installment	NOUN
ftr-299	4204	8	agreements	agreement	NOUN
ftr-299	4204	9	and	and	CCONJ
ftr-299	4204	10	offers	offer	VERB
ftr-299	4204	11	in	in	ADP
ftr-299	4204	12	compromise	compromise	NOUN
ftr-299	4204	13	,	,	PUNCT
ftr-299	4204	14	78	78	NUM
ftr-299	4204	15	f.r	f.r	NOUN
ftr-299	4204	16	.	.	PROPN
ftr-299	4204	17	53702	53702	NUM
ftr-299	4204	18	(	(	PUNCT
ftr-299	4204	19	8/30/13	8/30/13	NUM
ftr-299	4204	20	)	)	PUNCT
ftr-299	4204	21	.	.	PUNCT
ftr-299	4205	1	proposed	propose	VERB
ftr-299	4205	2	amendments	amendment	NOUN
ftr-299	4205	3	to	to	ADP
ftr-299	4205	4	reg	reg	NOUN
ftr-299	4205	5	.	.	PUNCT
ftr-299	4206	1	§	§	PROPN
ftr-299	4206	2	300.1(b	300.1(b	NUM
ftr-299	4206	3	)	)	PUNCT
ftr-299	4206	4	would	would	AUX
ftr-299	4206	5	increase	increase	VERB
ftr-299	4206	6	the	the	DET
ftr-299	4206	7	fee	fee	NOUN
ftr-299	4206	8	for	for	ADP
ftr-299	4206	9	entering	enter	VERB
ftr-299	4206	10	into	into	ADP
ftr-299	4206	11	an	an	DET
ftr-299	4206	12	installment	installment	NOUN
ftr-299	4206	13	agreement	agreement	NOUN
ftr-299	4206	14	.	.	PUNCT
ftr-299	4207	1	the	the	DET
ftr-299	4207	2	fee	fee	NOUN
ftr-299	4207	3	before	before	ADP
ftr-299	4207	4	1/1/14	1/1/14	NUM
ftr-299	4207	5	is	be	AUX
ftr-299	4207	6	$	$	SYM
ftr-299	4207	7	105	105	NUM
ftr-299	4207	8	.	.	PUNCT
ftr-299	4208	1	the	the	DET
ftr-299	4208	2	fee	fee	NOUN
ftr-299	4208	3	for	for	ADP
ftr-299	4208	4	entering	enter	VERB
ftr-299	4208	5	into	into	ADP
ftr-299	4208	6	an	an	DET
ftr-299	4208	7	installment	installment	NOUN
ftr-299	4208	8	agreement	agreement	NOUN
ftr-299	4208	9	on	on	ADP
ftr-299	4208	10	or	or	CCONJ
ftr-299	4208	11	after	after	ADP
ftr-299	4208	12	1/1/14	1/1/14	NUM
ftr-299	4208	13	would	would	AUX
ftr-299	4208	14	be	be	AUX
ftr-299	4208	15	$	$	SYM
ftr-299	4208	16	120	120	NUM
ftr-299	4208	17	.	.	PUNCT
ftr-299	4209	1	proposed	propose	VERB
ftr-299	4209	2	amendments	amendment	NOUN
ftr-299	4209	3	to	to	ADP
ftr-299	4209	4	reg	reg	NOUN
ftr-299	4209	5	.	.	PUNCT
ftr-299	4210	1	§	§	PROPN
ftr-299	4210	2	300.2(b	300.2(b	NUM
ftr-299	4210	3	)	)	PUNCT
ftr-299	4210	4	would	would	AUX
ftr-299	4210	5	increase	increase	VERB
ftr-299	4210	6	the	the	DET
ftr-299	4210	7	fee	fee	NOUN
ftr-299	4210	8	for	for	ADP
ftr-299	4210	9	restructuring	restructuring	NOUN
ftr-299	4210	10	or	or	CCONJ
ftr-299	4210	11	reinstating	reinstate	VERB
ftr-299	4210	12	an	an	DET
ftr-299	4210	13	installment	installment	NOUN
ftr-299	4210	14	agreement	agreement	NOUN
ftr-299	4210	15	.	.	PUNCT
ftr-299	4211	1	before	before	ADP
ftr-299	4211	2	1/1/14	1/1/14	NUM
ftr-299	4211	3	the	the	DET
ftr-299	4211	4	fees	fee	NOUN
ftr-299	4211	5	is	be	AUX
ftr-299	4211	6	$	$	SYM
ftr-299	4211	7	45	45	NUM
ftr-299	4211	8	.	.	PUNCT
ftr-299	4212	1	the	the	DET
ftr-299	4212	2	fee	fee	NOUN
ftr-299	4212	3	for	for	ADP
ftr-299	4212	4	entering	enter	VERB
ftr-299	4212	5	into	into	ADP
ftr-299	4212	6	an	an	DET
ftr-299	4212	7	installment	installment	NOUN
ftr-299	4212	8	agreement	agreement	NOUN
ftr-299	4212	9	on	on	ADP
ftr-299	4212	10	or	or	CCONJ
ftr-299	4212	11	after	after	ADP
ftr-299	4212	12	1/1/14	1/1/14	NUM
ftr-299	4212	13	would	would	AUX
ftr-299	4212	14	be	be	AUX
ftr-299	4212	15	$	$	SYM
ftr-299	4212	16	50	50	NUM
ftr-299	4212	17	.	.	PUNCT
ftr-299	4213	1	proposed	propose	VERB
ftr-299	4213	2	amendments	amendment	NOUN
ftr-299	4213	3	to	to	ADP
ftr-299	4213	4	reg	reg	NOUN
ftr-299	4213	5	.	.	PUNCT
ftr-299	4214	1	§	§	PROPN
ftr-299	4214	2	300.3(b	300.3(b	NUM
ftr-299	4214	3	)	)	PUNCT
ftr-299	4214	4	would	would	AUX
ftr-299	4214	5	increase	increase	VERB
ftr-299	4214	6	the	the	DET
ftr-299	4214	7	fee	fee	NOUN
ftr-299	4214	8	for	for	ADP
ftr-299	4214	9	processing	process	VERB
ftr-299	4214	10	an	an	DET
ftr-299	4214	11	offer	offer	NOUN
ftr-299	4214	12	in	in	ADP
ftr-299	4214	13	compromise	compromise	NOUN
ftr-299	4214	14	.	.	PUNCT
ftr-299	4215	1	before	before	ADP
ftr-299	4215	2	1/1/14	1/1/14	NUM
ftr-299	4215	3	the	the	DET
ftr-299	4215	4	fee	fee	NOUN
ftr-299	4215	5	is	be	AUX
ftr-299	4215	6	$	$	SYM
ftr-299	4215	7	150	150	NUM
ftr-299	4215	8	.	.	PUNCT
ftr-299	4216	1	the	the	DET
ftr-299	4216	2	fee	fee	NOUN
ftr-299	4216	3	for	for	ADP
ftr-299	4216	4	processing	process	VERB
ftr-299	4216	5	an	an	DET
ftr-299	4216	6	offer	offer	NOUN
ftr-299	4216	7	in	in	ADP
ftr-299	4216	8	compromise	compromise	NOUN
ftr-299	4216	9	on	on	ADP
ftr-299	4216	10	or	or	CCONJ
ftr-299	4216	11	after	after	ADP
ftr-299	4216	12	1/1/14	1/1/14	NUM
ftr-299	4216	13	would	would	AUX
ftr-299	4216	14	be	be	AUX
ftr-299	4216	15	$	$	SYM
ftr-299	4216	16	186	186	NUM
ftr-299	4216	17	.	.	PUNCT
ftr-299	4217	1	8	8	NUM
ftr-299	4217	2	.	.	PUNCT
ftr-299	4218	1	no	no	DET
ftr-299	4218	2	late	late	ADJ
ftr-299	4218	3	mandatory	mandatory	ADJ
ftr-299	4218	4	mulligan	mulligan	NOUN
ftr-299	4218	5	on	on	ADP
ftr-299	4218	6	an	an	DET
ftr-299	4218	7	unprocessable	unprocessable	ADJ
ftr-299	4218	8	oic	oic	PROPN
ftr-299	4218	9	.	.	PUNCT
ftr-299	4219	1	reed	reed	PROPN
ftr-299	4219	2	v.	v.	PROPN
ftr-299	4219	3	commissioner	commissioner	PROPN
ftr-299	4219	4	,	,	PUNCT
ftr-299	4219	5	141	141	NUM
ftr-299	4219	6	t.c	t.c	NOUN
ftr-299	4219	7	.	.	PUNCT
ftr-299	4220	1	no	no	INTJ
ftr-299	4220	2	.	.	NOUN
ftr-299	4220	3	7	7	NUM
ftr-299	4220	4	(	(	PUNCT
ftr-299	4220	5	9/23/13	9/23/13	NUM
ftr-299	4220	6	)	)	PUNCT
ftr-299	4220	7	.	.	PUNCT
ftr-299	4221	1	in	in	ADP
ftr-299	4221	2	a	a	DET
ftr-299	4221	3	case	case	NOUN
ftr-299	4221	4	of	of	ADP
ftr-299	4221	5	first	first	ADJ
ftr-299	4221	6	impression	impression	NOUN
ftr-299	4221	7	,	,	PUNCT
ftr-299	4221	8	the	the	DET
ftr-299	4221	9	tax	tax	NOUN
ftr-299	4221	10	court	court	NOUN
ftr-299	4221	11	(	(	PUNCT
ftr-299	4221	12	judge	judge	PROPN
ftr-299	4221	13	kroupa	kroupa	PROPN
ftr-299	4221	14	)	)	PUNCT
ftr-299	4221	15	,	,	PUNCT
ftr-299	4221	16	in	in	ADP
ftr-299	4221	17	reviewing	review	VERB
ftr-299	4221	18	a	a	DET
ftr-299	4221	19	cdp	cdp	NOUN
ftr-299	4221	20	determination	determination	NOUN
ftr-299	4221	21	,	,	PUNCT
ftr-299	4221	22	held	hold	VERB
ftr-299	4221	23	that	that	SCONJ
ftr-299	4221	24	the	the	DET
ftr-299	4221	25	irs	irs	PROPN
ftr-299	4221	26	can	can	AUX
ftr-299	4221	27	not	not	PART
ftr-299	4221	28	be	be	AUX
ftr-299	4221	29	required	require	VERB
ftr-299	4221	30	to	to	PART
ftr-299	4221	31	reopen	reopen	VERB
ftr-299	4221	32	in	in	ADP
ftr-299	4221	33	a	a	DET
ftr-299	4221	34	cdp	cdp	NOUN
ftr-299	4221	35	hearing	hear	VERB
ftr-299	4221	36	an	an	DET
ftr-299	4221	37	offer	offer	VERB
ftr-299	4221	38	-	-	PUNCT
ftr-299	4221	39	in	in	ADP
ftr-299	4221	40	-	-	PUNCT
ftr-299	4221	41	compromise	compromise	NOUN
ftr-299	4221	42	(	(	PUNCT
ftr-299	4221	43	oic	oic	PROPN
ftr-299	4221	44	)	)	PUNCT
ftr-299	4221	45	based	base	VERB
ftr-299	4221	46	on	on	ADP
ftr-299	4221	47	doubt	doubt	NOUN
ftr-299	4221	48	as	as	ADP
ftr-299	4221	49	to	to	ADP
ftr-299	4221	50	collectability	collectability	NOUN
ftr-299	4221	51	when	when	SCONJ
ftr-299	4221	52	the	the	DET
ftr-299	4221	53	oic	oic	PROPN
ftr-299	4221	54	was	be	AUX
ftr-299	4221	55	rejected	reject	VERB
ftr-299	4221	56	as	as	ADP
ftr-299	4221	57	unprocessable	unprocessable	ADJ
ftr-299	4221	58	years	year	NOUN
ftr-299	4221	59	before	before	SCONJ
ftr-299	4221	60	the	the	DET
ftr-299	4221	61	cdp	cdp	PROPN
ftr-299	4221	62	hearing	hearing	NOUN
ftr-299	4221	63	commenced	commence	VERB
ftr-299	4221	64	.	.	PUNCT
ftr-299	4222	1	there	there	PRON
ftr-299	4222	2	was	be	VERB
ftr-299	4222	3	no	no	DET
ftr-299	4222	4	abuse	abuse	NOUN
ftr-299	4222	5	of	of	ADP
ftr-299	4222	6	discretion	discretion	NOUN
ftr-299	4222	7	.	.	PUNCT
ftr-299	4223	1	9	9	X
ftr-299	4223	2	.	.	PUNCT
ftr-299	4224	1	“	"	PUNCT
ftr-299	4224	2	our	our	PRON
ftr-299	4224	3	review	review	NOUN
ftr-299	4224	4	of	of	ADP
ftr-299	4224	5	the	the	DET
ftr-299	4224	6	overall	overall	ADJ
ftr-299	4224	7	record	record	NOUN
ftr-299	4224	8	leaves	leave	VERB
ftr-299	4224	9	us	we	PRON
ftr-299	4224	10	with	with	ADP
ftr-299	4224	11	a	a	DET
ftr-299	4224	12	firm	firm	ADJ
ftr-299	4224	13	sense	sense	NOUN
ftr-299	4224	14	that	that	DET
ftr-299	4224	15	petitioner	petitioner	NOUN
ftr-299	4224	16	has	have	AUX
ftr-299	4224	17	not	not	PART
ftr-299	4224	18	been	be	AUX
ftr-299	4224	19	treated	treat	VERB
ftr-299	4224	20	in	in	ADP
ftr-299	4224	21	a	a	DET
ftr-299	4224	22	fair	fair	ADJ
ftr-299	4224	23	and	and	CCONJ
ftr-299	4224	24	rational	rational	ADJ
ftr-299	4224	25	manner	manner	NOUN
ftr-299	4224	26	.	.	PUNCT
ftr-299	4224	27	”	"	PUNCT
ftr-299	4225	1	szekely	szekely	ADV
ftr-299	4225	2	v.	v.	ADP
ftr-299	4225	3	commissioner	commissioner	PROPN
ftr-299	4225	4	,	,	PUNCT
ftr-299	4225	5	t.c	t.c	PROPN
ftr-299	4225	6	.	.	PROPN
ftr-299	4225	7	memo	memo	NOUN
ftr-299	4225	8	.	.	PUNCT
ftr-299	4226	1	2013	2013	NUM
ftr-299	4226	2	-	-	SYM
ftr-299	4226	3	227	227	NUM
ftr-299	4226	4	(	(	PUNCT
ftr-299	4226	5	9/24/13	9/24/13	NUM
ftr-299	4226	6	)	)	PUNCT
ftr-299	4226	7	.	.	PUNCT
ftr-299	4227	1	this	this	DET
ftr-299	4227	2	case	case	NOUN
ftr-299	4227	3	was	be	AUX
ftr-299	4227	4	a	a	DET
ftr-299	4227	5	review	review	NOUN
ftr-299	4227	6	of	of	ADP
ftr-299	4227	7	a	a	DET
ftr-299	4227	8	cdp	cdp	NOUN
ftr-299	4227	9	determination	determination	NOUN
ftr-299	4227	10	to	to	PART
ftr-299	4227	11	file	file	VERB
ftr-299	4227	12	a	a	DET
ftr-299	4227	13	tax	tax	NOUN
ftr-299	4227	14	lien	lien	NOUN
ftr-299	4227	15	.	.	PUNCT
ftr-299	4228	1	the	the	DET
ftr-299	4228	2	selfemployed	selfemployed	ADJ
ftr-299	4228	3	taxpayer	taxpayer	NOUN
ftr-299	4228	4	filed	file	VERB
ftr-299	4228	5	tax	tax	NOUN
ftr-299	4228	6	returns	return	NOUN
ftr-299	4228	7	for	for	ADP
ftr-299	4228	8	2006	2006	NUM
ftr-299	4228	9	through	through	ADP
ftr-299	4228	10	2010	2010	NUM
ftr-299	4228	11	reporting	report	VERB
ftr-299	4228	12	his	his	PRON
ftr-299	4228	13	income	income	NOUN
ftr-299	4228	14	but	but	CCONJ
ftr-299	4228	15	making	make	VERB
ftr-299	4228	16	no	no	DET
ftr-299	4228	17	payments	payment	NOUN
ftr-299	4228	18	.	.	PUNCT
ftr-299	4229	1	beginning	begin	VERB
ftr-299	4229	2	in	in	ADP
ftr-299	4229	3	2011	2011	NUM
ftr-299	4229	4	he	he	PRON
ftr-299	4229	5	began	begin	VERB
ftr-299	4229	6	making	make	VERB
ftr-299	4229	7	estimated	estimate	VERB
ftr-299	4229	8	tax	tax	NOUN
ftr-299	4229	9	payments	payment	NOUN
ftr-299	4229	10	.	.	PUNCT
ftr-299	4230	1	in	in	ADP
ftr-299	4230	2	that	that	DET
ftr-299	4230	3	year	year	NOUN
ftr-299	4230	4	he	he	PRON
ftr-299	4230	5	also	also	ADV
ftr-299	4230	6	contacted	contact	VERB
ftr-299	4230	7	the	the	DET
ftr-299	4230	8	taxpayer	taxpayer	NOUN
ftr-299	4230	9	advocate	advocate	NOUN
ftr-299	4230	10	service	service	NOUN
ftr-299	4230	11	to	to	PART
ftr-299	4230	12	seek	seek	VERB
ftr-299	4230	13	advice	advice	NOUN
ftr-299	4230	14	on	on	ADP
ftr-299	4230	15	making	make	VERB
ftr-299	4230	16	an	an	DET
ftr-299	4230	17	offer	offer	NOUN
ftr-299	4230	18	in	in	ADP
ftr-299	4230	19	compromise	compromise	NOUN
ftr-299	4230	20	.	.	PUNCT
ftr-299	4231	1	when	when	SCONJ
ftr-299	4231	2	the	the	DET
ftr-299	4231	3	irs	irs	PROPN
ftr-299	4231	4	contacted	contact	VERB
ftr-299	4231	5	him	he	PRON
ftr-299	4231	6	to	to	PART
ftr-299	4231	7	advise	advise	VERB
ftr-299	4231	8	him	he	PRON
ftr-299	4231	9	of	of	ADP
ftr-299	4231	10	his	his	PRON
ftr-299	4231	11	right	right	NOUN
ftr-299	4231	12	to	to	ADP
ftr-299	4231	13	a	a	DET
ftr-299	4231	14	cdp	cdp	NOUN
ftr-299	4231	15	hearing	hearing	NOUN
ftr-299	4231	16	,	,	PUNCT
ftr-299	4231	17	he	he	PRON
ftr-299	4231	18	submitted	submit	VERB
ftr-299	4231	19	irs	irs	PROPN
ftr-299	4231	20	form	form	NOUN
ftr-299	4231	21	12153	12153	NUM
ftr-299	4231	22	,	,	PUNCT
ftr-299	4231	23	request	request	NOUN
ftr-299	4231	24	for	for	ADP
ftr-299	4231	25	a	a	DET
ftr-299	4231	26	collection	collection	NOUN
ftr-299	4231	27	due	due	ADJ
ftr-299	4231	28	process	process	NOUN
ftr-299	4231	29	or	or	CCONJ
ftr-299	4231	30	equivalent	equivalent	ADJ
ftr-299	4231	31	hearing	hearing	NOUN
ftr-299	4231	32	,	,	PUNCT
ftr-299	4231	33	and	and	CCONJ
ftr-299	4231	34	attached	attach	VERB
ftr-299	4231	35	to	to	ADP
ftr-299	4231	36	his	his	PRON
ftr-299	4231	37	letter	letter	NOUN
ftr-299	4231	38	his	his	PRON
ftr-299	4231	39	previous	previous	ADJ
ftr-299	4231	40	communications	communication	NOUN
ftr-299	4231	41	with	with	ADP
ftr-299	4231	42	tas	ta	NOUN
ftr-299	4231	43	,	,	PUNCT
ftr-299	4231	44	as	as	ADV
ftr-299	4231	45	well	well	ADV
ftr-299	4231	46	as	as	ADP
ftr-299	4231	47	copies	copy	NOUN
ftr-299	4231	48	of	of	ADP
ftr-299	4231	49	checks	check	NOUN
ftr-299	4231	50	and	and	CCONJ
ftr-299	4231	51	payment	payment	NOUN
ftr-299	4231	52	vouchers	voucher	NOUN
ftr-299	4231	53	for	for	ADP
ftr-299	4231	54	his	his	PRON
ftr-299	4231	55	estimated	estimate	VERB
ftr-299	4231	56	tax	tax	NOUN
ftr-299	4231	57	payments	payment	NOUN
ftr-299	4231	58	for	for	ADP
ftr-299	4231	59	2011	2011	NUM
ftr-299	4231	60	in	in	ADP
ftr-299	4231	61	an	an	DET
ftr-299	4231	62	effort	effort	NOUN
ftr-299	4231	63	to	to	PART
ftr-299	4231	64	persuade	persuade	VERB
ftr-299	4231	65	the	the	DET
ftr-299	4231	66	irs	irs	PROPN
ftr-299	4231	67	to	to	PART
ftr-299	4231	68	resolve	resolve	VERB
ftr-299	4231	69	his	his	PRON
ftr-299	4231	70	tax	tax	NOUN
ftr-299	4231	71	liabilities	liability	NOUN
ftr-299	4231	72	for	for	ADP
ftr-299	4231	73	prior	prior	ADJ
ftr-299	4231	74	years	year	NOUN
ftr-299	4231	75	.	.	PUNCT
ftr-299	4232	1	by	by	ADP
ftr-299	4232	2	a	a	DET
ftr-299	4232	3	letter	letter	NOUN
ftr-299	4232	4	dated	date	VERB
ftr-299	4232	5	feb	feb	PROPN
ftr-299	4232	6	.	.	PROPN
ftr-299	4232	7	3	3	NUM
ftr-299	4232	8	,	,	PUNCT
ftr-299	4232	9	2012	2012	NUM
ftr-299	4232	10	the	the	DET
ftr-299	4232	11	irs	irs	PROPN
ftr-299	4232	12	appeals	appeal	NOUN
ftr-299	4232	13	office	office	NOUN
ftr-299	4232	14	notified	notify	VERB
ftr-299	4232	15	the	the	DET
ftr-299	4232	16	taxpayer	taxpayer	NOUN
ftr-299	4232	17	that	that	SCONJ
ftr-299	4232	18	a	a	DET
ftr-299	4232	19	cdp	cdp	NOUN
ftr-299	4232	20	hearing	hearing	NOUN
ftr-299	4232	21	had	have	AUX
ftr-299	4232	22	been	be	AUX
ftr-299	4232	23	scheduled	schedule	VERB
ftr-299	4232	24	and	and	CCONJ
ftr-299	4232	25	that	that	SCONJ
ftr-299	4232	26	he	he	PRON
ftr-299	4232	27	needed	need	VERB
ftr-299	4232	28	to	to	PART
ftr-299	4232	29	complete	complete	VERB
ftr-299	4232	30	and	and	CCONJ
ftr-299	4232	31	submit	submit	VERB
ftr-299	4232	32	a	a	DET
ftr-299	4232	33	form	form	NOUN
ftr-299	4232	34	433	433	NUM
ftr-299	4232	35	-	-	SYM
ftr-299	4232	36	a	a	NOUN
ftr-299	4232	37	together	together	ADV
ftr-299	4232	38	with	with	ADP
ftr-299	4232	39	supporting	support	VERB
ftr-299	4232	40	documentation	documentation	NOUN
ftr-299	4232	41	and	and	CCONJ
ftr-299	4232	42	three	three	NUM
ftr-299	4232	43	months	month	NOUN
ftr-299	4232	44	of	of	ADP
ftr-299	4232	45	bank	bank	NOUN
ftr-299	4232	46	statements	statement	NOUN
ftr-299	4232	47	.	.	PUNCT
ftr-299	4233	1	the	the	DET
ftr-299	4233	2	letter	letter	NOUN
ftr-299	4233	3	form	form	VERB
ftr-299	4233	4	the	the	DET
ftr-299	4233	5	irs	irs	PROPN
ftr-299	4233	6	stated	state	VERB
ftr-299	4233	7	that	that	SCONJ
ftr-299	4233	8	collection	collection	NOUN
ftr-299	4233	9	alternatives	alternative	NOUN
ftr-299	4233	10	would	would	AUX
ftr-299	4233	11	not	not	PART
ftr-299	4233	12	be	be	AUX
ftr-299	4233	13	considered	consider	VERB
ftr-299	4233	14	428	428	NUM
ftr-299	4233	15	florida	florida	PROPN
ftr-299	4233	16	tax	tax	NOUN
ftr-299	4233	17	review	review	NOUN
ftr-299	4234	1	[	[	X
ftr-299	4234	2	vol	vol	NOUN
ftr-299	4234	3	.	.	PUNCT
ftr-299	4234	4	15:5	15:5	NUM
ftr-299	4234	5	unless	unless	SCONJ
ftr-299	4234	6	the	the	DET
ftr-299	4234	7	documents	document	NOUN
ftr-299	4234	8	were	be	AUX
ftr-299	4234	9	received	receive	VERB
ftr-299	4234	10	within	within	ADP
ftr-299	4234	11	14	14	NUM
ftr-299	4234	12	days	day	NOUN
ftr-299	4234	13	from	from	ADP
ftr-299	4234	14	the	the	DET
ftr-299	4234	15	date	date	NOUN
ftr-299	4234	16	of	of	ADP
ftr-299	4234	17	the	the	DET
ftr-299	4234	18	letter	letter	NOUN
ftr-299	4234	19	.	.	PUNCT
ftr-299	4235	1	the	the	DET
ftr-299	4235	2	taxpayer	taxpayer	NOUN
ftr-299	4235	3	complied	comply	VERB
ftr-299	4235	4	.	.	PUNCT
ftr-299	4236	1	during	during	ADP
ftr-299	4236	2	the	the	DET
ftr-299	4236	3	cdp	cdp	PROPN
ftr-299	4236	4	hearing	hear	VERB
ftr-299	4236	5	the	the	DET
ftr-299	4236	6	appeals	appeal	NOUN
ftr-299	4236	7	officer	officer	NOUN
ftr-299	4236	8	informed	inform	VERB
ftr-299	4236	9	the	the	DET
ftr-299	4236	10	taxpayer	taxpayer	NOUN
ftr-299	4236	11	that	that	PRON
ftr-299	4236	12	he	he	PRON
ftr-299	4236	13	needed	need	VERB
ftr-299	4236	14	to	to	PART
ftr-299	4236	15	submit	submit	VERB
ftr-299	4236	16	a	a	DET
ftr-299	4236	17	form	form	NOUN
ftr-299	4236	18	656	656	NUM
ftr-299	4236	19	,	,	PUNCT
ftr-299	4236	20	offer	offer	VERB
ftr-299	4236	21	in	in	ADP
ftr-299	4236	22	compromise	compromise	NOUN
ftr-299	4236	23	,	,	PUNCT
ftr-299	4236	24	and	and	CCONJ
ftr-299	4236	25	another	another	DET
ftr-299	4236	26	form	form	NOUN
ftr-299	4236	27	433	433	NUM
ftr-299	4236	28	-	-	SYM
ftr-299	4236	29	a	a	PRON
ftr-299	4236	30	—	—	PUNCT
ftr-299	4236	31	this	this	DET
ftr-299	4236	32	time	time	NOUN
ftr-299	4236	33	,	,	PUNCT
ftr-299	4236	34	form	form	VERB
ftr-299	4236	35	433	433	NUM
ftr-299	4236	36	-	-	SYM
ftr-299	4236	37	a	a	DET
ftr-299	4236	38	(	(	PUNCT
ftr-299	4236	39	oic	oic	PROPN
ftr-299	4236	40	)	)	PUNCT
ftr-299	4236	41	—	—	PUNCT
ftr-299	4236	42	before	before	SCONJ
ftr-299	4236	43	a	a	DET
ftr-299	4236	44	collection	collection	NOUN
ftr-299	4236	45	alternative	alternative	NOUN
ftr-299	4236	46	could	could	AUX
ftr-299	4236	47	be	be	AUX
ftr-299	4236	48	considered	consider	VERB
ftr-299	4236	49	.	.	PUNCT
ftr-299	4237	1	on	on	ADP
ftr-299	4237	2	feb	feb	PROPN
ftr-299	4237	3	.	.	PROPN
ftr-299	4237	4	28	28	NUM
ftr-299	4237	5	,	,	PUNCT
ftr-299	4237	6	2012	2012	NUM
ftr-299	4237	7	,	,	PUNCT
ftr-299	4237	8	the	the	DET
ftr-299	4237	9	appeals	appeal	NOUN
ftr-299	4237	10	officer	officer	NOUN
ftr-299	4237	11	sent	send	VERB
ftr-299	4237	12	the	the	DET
ftr-299	4237	13	taxpayer	taxpayer	NOUN
ftr-299	4237	14	a	a	DET
ftr-299	4237	15	follow	follow	VERB
ftr-299	4237	16	-	-	PUNCT
ftr-299	4237	17	up	up	ADP
ftr-299	4237	18	letter	letter	NOUN
ftr-299	4237	19	with	with	ADP
ftr-299	4237	20	the	the	DET
ftr-299	4237	21	forms	form	NOUN
ftr-299	4237	22	,	,	PUNCT
ftr-299	4237	23	asking	ask	VERB
ftr-299	4237	24	the	the	DET
ftr-299	4237	25	taxpayer	taxpayer	NOUN
ftr-299	4237	26	to	to	PART
ftr-299	4237	27	complete	complete	VERB
ftr-299	4237	28	and	and	CCONJ
ftr-299	4237	29	submit	submit	VERB
ftr-299	4237	30	these	these	DET
ftr-299	4237	31	forms	form	NOUN
ftr-299	4237	32	,	,	PUNCT
ftr-299	4237	33	with	with	ADP
ftr-299	4237	34	supporting	support	VERB
ftr-299	4237	35	documentation	documentation	NOUN
ftr-299	4237	36	and	and	CCONJ
ftr-299	4237	37	the	the	DET
ftr-299	4237	38	required	require	VERB
ftr-299	4237	39	payments	payment	NOUN
ftr-299	4237	40	by	by	ADP
ftr-299	4237	41	march	march	PROPN
ftr-299	4237	42	13	13	NUM
ftr-299	4237	43	,	,	PUNCT
ftr-299	4237	44	2012	2012	NUM
ftr-299	4237	45	.	.	PUNCT
ftr-299	4238	1	unlike	unlike	ADP
ftr-299	4238	2	the	the	DET
ftr-299	4238	3	earlier	early	ADJ
ftr-299	4238	4	letter	letter	NOUN
ftr-299	4238	5	,	,	PUNCT
ftr-299	4238	6	the	the	DET
ftr-299	4238	7	february	february	PROPN
ftr-299	4238	8	28	28	NUM
ftr-299	4238	9	letter	letter	NOUN
ftr-299	4238	10	did	do	AUX
ftr-299	4238	11	not	not	PART
ftr-299	4238	12	warn	warn	VERB
ftr-299	4238	13	the	the	DET
ftr-299	4238	14	taxpayer	taxpayer	NOUN
ftr-299	4238	15	of	of	ADP
ftr-299	4238	16	any	any	DET
ftr-299	4238	17	negative	negative	ADJ
ftr-299	4238	18	consequences	consequence	NOUN
ftr-299	4238	19	if	if	SCONJ
ftr-299	4238	20	he	he	PRON
ftr-299	4238	21	failed	fail	VERB
ftr-299	4238	22	to	to	PART
ftr-299	4238	23	submit	submit	VERB
ftr-299	4238	24	all	all	PRON
ftr-299	4238	25	of	of	ADP
ftr-299	4238	26	the	the	DET
ftr-299	4238	27	required	require	VERB
ftr-299	4238	28	information	information	NOUN
ftr-299	4238	29	by	by	ADP
ftr-299	4238	30	march	march	PROPN
ftr-299	4238	31	13	13	NUM
ftr-299	4238	32	.	.	PUNCT
ftr-299	4239	1	when	when	SCONJ
ftr-299	4239	2	the	the	DET
ftr-299	4239	3	taxpayer	taxpayer	NOUN
ftr-299	4239	4	had	have	AUX
ftr-299	4239	5	not	not	PART
ftr-299	4239	6	submitted	submit	VERB
ftr-299	4239	7	the	the	DET
ftr-299	4239	8	forms	form	NOUN
ftr-299	4239	9	and	and	CCONJ
ftr-299	4239	10	documentation	documentation	NOUN
ftr-299	4239	11	by	by	ADP
ftr-299	4239	12	march	march	PROPN
ftr-299	4239	13	13	13	NUM
ftr-299	4239	14	,	,	PUNCT
ftr-299	4239	15	the	the	DET
ftr-299	4239	16	appeals	appeal	NOUN
ftr-299	4239	17	officer	officer	NOUN
ftr-299	4239	18	concluded	conclude	VERB
ftr-299	4239	19	that	that	SCONJ
ftr-299	4239	20	the	the	DET
ftr-299	4239	21	filing	filing	NOUN
ftr-299	4239	22	of	of	ADP
ftr-299	4239	23	the	the	DET
ftr-299	4239	24	lien	lien	NOUN
ftr-299	4239	25	should	should	AUX
ftr-299	4239	26	be	be	AUX
ftr-299	4239	27	sustained	sustain	VERB
ftr-299	4239	28	and	and	CCONJ
ftr-299	4239	29	the	the	DET
ftr-299	4239	30	irs	irs	PROPN
ftr-299	4239	31	sent	send	VERB
ftr-299	4239	32	a	a	DET
ftr-299	4239	33	determination	determination	NOUN
ftr-299	4239	34	letter	letter	NOUN
ftr-299	4239	35	.	.	PUNCT
ftr-299	4240	1	the	the	DET
ftr-299	4240	2	tax	tax	NOUN
ftr-299	4240	3	court	court	NOUN
ftr-299	4240	4	(	(	PUNCT
ftr-299	4240	5	judge	judge	NOUN
ftr-299	4240	6	lauber	lauber	NOUN
ftr-299	4240	7	)	)	PUNCT
ftr-299	4240	8	remanded	remand	VERB
ftr-299	4240	9	the	the	DET
ftr-299	4240	10	case	case	NOUN
ftr-299	4240	11	for	for	ADP
ftr-299	4240	12	a	a	DET
ftr-299	4240	13	supplemental	supplemental	ADJ
ftr-299	4240	14	cdp	cdp	NOUN
ftr-299	4240	15	hearing	hearing	NOUN
ftr-299	4240	16	to	to	PART
ftr-299	4240	17	consider	consider	VERB
ftr-299	4240	18	the	the	DET
ftr-299	4240	19	taxpayer	taxpayer	NOUN
ftr-299	4240	20	’s	’s	PART
ftr-299	4240	21	oic	oic	PROPN
ftr-299	4240	22	.	.	PUNCT
ftr-299	4241	1	he	he	PRON
ftr-299	4241	2	noted	note	VERB
ftr-299	4241	3	that	that	SCONJ
ftr-299	4241	4	although	although	SCONJ
ftr-299	4241	5	the	the	DET
ftr-299	4241	6	tax	tax	NOUN
ftr-299	4241	7	court	court	NOUN
ftr-299	4241	8	has	have	AUX
ftr-299	4241	9	approved	approve	VERB
ftr-299	4241	10	allowing	allow	VERB
ftr-299	4241	11	a	a	DET
ftr-299	4241	12	taxpayer	taxpayer	NOUN
ftr-299	4241	13	only	only	ADV
ftr-299	4241	14	14	14	NUM
ftr-299	4241	15	days	day	NOUN
ftr-299	4241	16	to	to	PART
ftr-299	4241	17	submit	submit	VERB
ftr-299	4241	18	documentation	documentation	NOUN
ftr-299	4241	19	in	in	ADP
ftr-299	4241	20	cdp	cdp	PROPN
ftr-299	4241	21	,	,	PUNCT
ftr-299	4241	22	a	a	DET
ftr-299	4241	23	14	14	NUM
ftr-299	4241	24	-	-	PUNCT
ftr-299	4241	25	day	day	NOUN
ftr-299	4241	26	deadline	deadline	NOUN
ftr-299	4241	27	must	must	AUX
ftr-299	4241	28	be	be	AUX
ftr-299	4241	29	applied	apply	VERB
ftr-299	4241	30	using	use	VERB
ftr-299	4241	31	a	a	DET
ftr-299	4241	32	rule	rule	NOUN
ftr-299	4241	33	of	of	ADP
ftr-299	4241	34	reason	reason	NOUN
ftr-299	4241	35	.	.	PUNCT
ftr-299	4242	1	the	the	DET
ftr-299	4242	2	so	so	ADV
ftr-299	4242	3	[	[	X
ftr-299	4242	4	appeals	appeal	NOUN
ftr-299	4242	5	officer	officer	NOUN
ftr-299	4242	6	]	]	PUNCT
ftr-299	4242	7	knew	know	VERB
ftr-299	4242	8	that	that	DET
ftr-299	4242	9	petitioner	petitioner	NOUN
ftr-299	4242	10	’s	’s	PART
ftr-299	4242	11	liabilities	liability	NOUN
ftr-299	4242	12	were	be	AUX
ftr-299	4242	13	properly	properly	ADV
ftr-299	4242	14	reported	report	VERB
ftr-299	4242	15	;	;	PUNCT
ftr-299	4242	16	that	that	SCONJ
ftr-299	4242	17	he	he	PRON
ftr-299	4242	18	had	have	AUX
ftr-299	4242	19	previously	previously	ADV
ftr-299	4242	20	worked	work	VERB
ftr-299	4242	21	with	with	ADP
ftr-299	4242	22	tas	ta	NOUN
ftr-299	4242	23	to	to	PART
ftr-299	4242	24	receive	receive	VERB
ftr-299	4242	25	assistance	assistance	NOUN
ftr-299	4242	26	;	;	PUNCT
ftr-299	4242	27	that	that	SCONJ
ftr-299	4242	28	he	he	PRON
ftr-299	4242	29	was	be	AUX
ftr-299	4242	30	eager	eager	ADJ
ftr-299	4242	31	to	to	PART
ftr-299	4242	32	work	work	VERB
ftr-299	4242	33	out	out	ADP
ftr-299	4242	34	a	a	DET
ftr-299	4242	35	compromise	compromise	NOUN
ftr-299	4242	36	of	of	ADP
ftr-299	4242	37	his	his	PRON
ftr-299	4242	38	tax	tax	NOUN
ftr-299	4242	39	liabilities	liability	NOUN
ftr-299	4242	40	;	;	PUNCT
ftr-299	4242	41	that	that	SCONJ
ftr-299	4242	42	he	he	PRON
ftr-299	4242	43	was	be	AUX
ftr-299	4242	44	current	current	ADJ
ftr-299	4242	45	on	on	ADP
ftr-299	4242	46	his	his	PRON
ftr-299	4242	47	2011	2011	NUM
ftr-299	4242	48	tax	tax	NOUN
ftr-299	4242	49	liability	liability	NOUN
ftr-299	4242	50	;	;	PUNCT
ftr-299	4242	51	and	and	CCONJ
ftr-299	4242	52	that	that	SCONJ
ftr-299	4242	53	he	he	PRON
ftr-299	4242	54	had	have	AUX
ftr-299	4242	55	responded	respond	VERB
ftr-299	4242	56	timely	timely	ADV
ftr-299	4242	57	to	to	ADP
ftr-299	4242	58	her	her	PRON
ftr-299	4242	59	previous	previous	ADJ
ftr-299	4242	60	requests	request	NOUN
ftr-299	4242	61	for	for	ADP
ftr-299	4242	62	documents	document	NOUN
ftr-299	4242	63	and	and	CCONJ
ftr-299	4242	64	information	information	NOUN
ftr-299	4242	65	.	.	PUNCT
ftr-299	4243	1	armed	arm	VERB
ftr-299	4243	2	with	with	ADP
ftr-299	4243	3	this	this	DET
ftr-299	4243	4	knowledge	knowledge	NOUN
ftr-299	4243	5	,	,	PUNCT
ftr-299	4243	6	the	the	DET
ftr-299	4243	7	so	so	ADV
ftr-299	4243	8	should	should	AUX
ftr-299	4243	9	not	not	PART
ftr-299	4243	10	have	have	AUX
ftr-299	4243	11	lightly	lightly	ADV
ftr-299	4243	12	assumed	assume	VERB
ftr-299	4243	13	,	,	PUNCT
ftr-299	4243	14	when	when	SCONJ
ftr-299	4243	15	petitioner	petitioner	NOUN
ftr-299	4243	16	’s	’s	PART
ftr-299	4243	17	oic	oic	PROPN
ftr-299	4243	18	package	package	NOUN
ftr-299	4243	19	did	do	AUX
ftr-299	4243	20	not	not	PART
ftr-299	4243	21	arrive	arrive	VERB
ftr-299	4243	22	on	on	ADP
ftr-299	4243	23	march	march	PROPN
ftr-299	4243	24	13	13	NUM
ftr-299	4243	25	,	,	PUNCT
ftr-299	4243	26	that	that	SCONJ
ftr-299	4243	27	he	he	PRON
ftr-299	4243	28	had	have	AUX
ftr-299	4243	29	decided	decide	VERB
ftr-299	4243	30	to	to	PART
ftr-299	4243	31	walk	walk	VERB
ftr-299	4243	32	away	away	ADV
ftr-299	4243	33	from	from	ADP
ftr-299	4243	34	his	his	PRON
ftr-299	4243	35	efforts	effort	NOUN
ftr-299	4243	36	to	to	PART
ftr-299	4243	37	secure	secure	VERB
ftr-299	4243	38	a	a	DET
ftr-299	4243	39	compromise	compromise	NOUN
ftr-299	4243	40	.	.	PUNCT
ftr-299	4244	1	...	...	PUNCT
ftr-299	4245	1	all	all	PRON
ftr-299	4245	2	that	that	PRON
ftr-299	4245	3	was	be	AUX
ftr-299	4245	4	required	require	VERB
ftr-299	4245	5	was	be	AUX
ftr-299	4245	6	a	a	DET
ftr-299	4245	7	twominute	twominute	NOUN
ftr-299	4245	8	phone	phone	NOUN
ftr-299	4245	9	call	call	NOUN
ftr-299	4245	10	to	to	PART
ftr-299	4245	11	inquire	inquire	VERB
ftr-299	4245	12	whether	whether	SCONJ
ftr-299	4245	13	petitioner	petitioner	NOUN
ftr-299	4245	14	needed	need	VERB
ftr-299	4245	15	a	a	DET
ftr-299	4245	16	little	little	ADJ
ftr-299	4245	17	more	more	ADJ
ftr-299	4245	18	time	time	NOUN
ftr-299	4245	19	.	.	PUNCT
ftr-299	4246	1	10	10	NUM
ftr-299	4246	2	.	.	PUNCT
ftr-299	4247	1	when	when	SCONJ
ftr-299	4247	2	the	the	DET
ftr-299	4247	3	u.s.p.s	u.s.p.s	PROPN
ftr-299	4247	4	.	.	PROPN
ftr-299	4247	5	form	form	PROPN
ftr-299	4247	6	3877	3877	NUM
ftr-299	4247	7	is	be	AUX
ftr-299	4247	8	n’t	not	PART
ftr-299	4247	9	properly	properly	ADV
ftr-299	4247	10	completed	complete	VERB
ftr-299	4247	11	,	,	PUNCT
ftr-299	4247	12	it	it	PRON
ftr-299	4247	13	’s	’	VERB
ftr-299	4247	14	not	not	PART
ftr-299	4247	15	enough	enough	ADJ
ftr-299	4247	16	to	to	PART
ftr-299	4247	17	prove	prove	VERB
ftr-299	4247	18	that	that	SCONJ
ftr-299	4247	19	the	the	DET
ftr-299	4247	20	irs	irs	PROPN
ftr-299	4247	21	sent	send	VERB
ftr-299	4247	22	the	the	DET
ftr-299	4247	23	deficiency	deficiency	NOUN
ftr-299	4247	24	notice	notice	NOUN
ftr-299	4247	25	.	.	PUNCT
ftr-299	4248	1	meyer	meyer	PROPN
ftr-299	4248	2	v.	v.	PROPN
ftr-299	4248	3	commissioner	commissioner	PROPN
ftr-299	4248	4	,	,	PUNCT
ftr-299	4248	5	t.c	t.c	PROPN
ftr-299	4248	6	.	.	PROPN
ftr-299	4248	7	memo	memo	NOUN
ftr-299	4248	8	.	.	PUNCT
ftr-299	4249	1	2013	2013	NUM
ftr-299	4249	2	-	-	SYM
ftr-299	4249	3	268	268	NUM
ftr-299	4249	4	(	(	PUNCT
ftr-299	4249	5	11/25/13	11/25/13	NUM
ftr-299	4249	6	)	)	PUNCT
ftr-299	4249	7	.	.	PUNCT
ftr-299	4250	1	this	this	DET
ftr-299	4250	2	case	case	NOUN
ftr-299	4250	3	was	be	AUX
ftr-299	4250	4	a	a	DET
ftr-299	4250	5	review	review	NOUN
ftr-299	4250	6	of	of	ADP
ftr-299	4250	7	a	a	DET
ftr-299	4250	8	cdp	cdp	NOUN
ftr-299	4250	9	determination	determination	NOUN
ftr-299	4250	10	to	to	PART
ftr-299	4250	11	proceed	proceed	VERB
ftr-299	4250	12	with	with	ADP
ftr-299	4250	13	a	a	DET
ftr-299	4250	14	levy	levy	NOUN
ftr-299	4250	15	.	.	PUNCT
ftr-299	4251	1	the	the	DET
ftr-299	4251	2	taxpayer	taxpayer	NOUN
ftr-299	4251	3	had	have	AUX
ftr-299	4251	4	not	not	PART
ftr-299	4251	5	filed	file	VERB
ftr-299	4251	6	a	a	DET
ftr-299	4251	7	tax	tax	NOUN
ftr-299	4251	8	return	return	NOUN
ftr-299	4251	9	and	and	CCONJ
ftr-299	4251	10	the	the	DET
ftr-299	4251	11	irs	irs	PROPN
ftr-299	4251	12	prepared	prepare	VERB
ftr-299	4251	13	a	a	DET
ftr-299	4251	14	substitute	substitute	NOUN
ftr-299	4251	15	for	for	ADP
ftr-299	4251	16	return	return	NOUN
ftr-299	4251	17	.	.	PUNCT
ftr-299	4252	1	the	the	DET
ftr-299	4252	2	taxpayer	taxpayer	NOUN
ftr-299	4252	3	claimed	claim	VERB
ftr-299	4252	4	that	that	SCONJ
ftr-299	4252	5	he	he	PRON
ftr-299	4252	6	never	never	ADV
ftr-299	4252	7	received	receive	VERB
ftr-299	4252	8	a	a	DET
ftr-299	4252	9	deficiency	deficiency	NOUN
ftr-299	4252	10	notice	notice	NOUN
ftr-299	4252	11	.	.	PUNCT
ftr-299	4253	1	the	the	DET
ftr-299	4253	2	irs	irs	PROPN
ftr-299	4253	3	could	could	AUX
ftr-299	4253	4	not	not	PART
ftr-299	4253	5	produce	produce	VERB
ftr-299	4253	6	a	a	DET
ftr-299	4253	7	copy	copy	NOUN
ftr-299	4253	8	of	of	ADP
ftr-299	4253	9	the	the	DET
ftr-299	4253	10	deficiency	deficiency	NOUN
ftr-299	4253	11	notice	notice	NOUN
ftr-299	4253	12	,	,	PUNCT
ftr-299	4253	13	but	but	CCONJ
ftr-299	4253	14	the	the	DET
ftr-299	4253	15	appeals	appeal	NOUN
ftr-299	4253	16	officer	officer	NOUN
ftr-299	4253	17	conducting	conduct	VERB
ftr-299	4253	18	the	the	DET
ftr-299	4253	19	hearing	hearing	NOUN
ftr-299	4253	20	relied	rely	VERB
ftr-299	4253	21	on	on	ADP
ftr-299	4253	22	a	a	DET
ftr-299	4253	23	form	form	NOUN
ftr-299	4253	24	4340	4340	NUM
ftr-299	4253	25	,	,	PUNCT
ftr-299	4253	26	certificate	certificate	NOUN
ftr-299	4253	27	of	of	ADP
ftr-299	4253	28	assessments	assessment	NOUN
ftr-299	4253	29	,	,	PUNCT
ftr-299	4253	30	payments	payment	NOUN
ftr-299	4253	31	,	,	PUNCT
ftr-299	4253	32	and	and	CCONJ
ftr-299	4253	33	other	other	ADJ
ftr-299	4253	34	specified	specify	VERB
ftr-299	4253	35	matters	matter	NOUN
ftr-299	4253	36	,	,	PUNCT
ftr-299	4253	37	to	to	PART
ftr-299	4253	38	verify	verify	VERB
ftr-299	4253	39	that	that	SCONJ
ftr-299	4253	40	the	the	DET
ftr-299	4253	41	commissioner	commissioner	NOUN
ftr-299	4253	42	had	have	AUX
ftr-299	4253	43	properly	properly	ADV
ftr-299	4253	44	assessed	assess	VERB
ftr-299	4253	45	the	the	DET
ftr-299	4253	46	tax	tax	NOUN
ftr-299	4253	47	,	,	PUNCT
ftr-299	4253	48	and	and	CCONJ
ftr-299	4253	49	a	a	DET
ftr-299	4253	50	u.s.p.s	u.s.p.s	PROPN
ftr-299	4253	51	.	.	PROPN
ftr-299	4253	52	form	form	PROPN
ftr-299	4253	53	3877	3877	NUM
ftr-299	4253	54	that	that	PRON
ftr-299	4253	55	listed	list	VERB
ftr-299	4253	56	,	,	PUNCT
ftr-299	4253	57	along	along	ADP
ftr-299	4253	58	with	with	ADP
ftr-299	4253	59	others	other	NOUN
ftr-299	4253	60	,	,	PUNCT
ftr-299	4253	61	the	the	DET
ftr-299	4253	62	taxpayer	taxpayer	NOUN
ftr-299	4253	63	’s	’s	PART
ftr-299	4253	64	name	name	NOUN
ftr-299	4253	65	and	and	CCONJ
ftr-299	4253	66	address	address	NOUN
ftr-299	4253	67	to	to	PART
ftr-299	4253	68	verify	verify	VERB
ftr-299	4253	69	that	that	SCONJ
ftr-299	4253	70	the	the	DET
ftr-299	4253	71	deficiency	deficiency	NOUN
ftr-299	4253	72	notice	notice	NOUN
ftr-299	4253	73	had	have	AUX
ftr-299	4253	74	been	be	AUX
ftr-299	4253	75	properly	properly	ADV
ftr-299	4253	76	mailed	mail	VERB
ftr-299	4253	77	.	.	PUNCT
ftr-299	4254	1	the	the	DET
ftr-299	4254	2	taxpayer	taxpayer	NOUN
ftr-299	4254	3	argued	argue	VERB
ftr-299	4254	4	that	that	SCONJ
ftr-299	4254	5	this	this	DET
ftr-299	4254	6	determination	determination	NOUN
ftr-299	4254	7	was	be	AUX
ftr-299	4254	8	2014	2014	NUM
ftr-299	4254	9	]	]	PUNCT
ftr-299	4254	10	recent	recent	ADJ
ftr-299	4254	11	developments	development	NOUN
ftr-299	4254	12	in	in	ADP
ftr-299	4254	13	federal	federal	ADJ
ftr-299	4254	14	income	income	NOUN
ftr-299	4254	15	taxation	taxation	NOUN
ftr-299	4254	16	429	429	NUM
ftr-299	4254	17	an	an	DET
ftr-299	4254	18	abuse	abuse	NOUN
ftr-299	4254	19	of	of	ADP
ftr-299	4254	20	discretion	discretion	NOUN
ftr-299	4254	21	,	,	PUNCT
ftr-299	4254	22	because	because	SCONJ
ftr-299	4254	23	the	the	DET
ftr-299	4254	24	appeals	appeal	NOUN
ftr-299	4254	25	officer	officer	NOUN
ftr-299	4254	26	did	do	AUX
ftr-299	4254	27	not	not	PART
ftr-299	4254	28	meet	meet	VERB
ftr-299	4254	29	his	his	PRON
ftr-299	4254	30	obligation	obligation	NOUN
ftr-299	4254	31	to	to	PART
ftr-299	4254	32	verify	verify	VERB
ftr-299	4254	33	that	that	SCONJ
ftr-299	4254	34	the	the	DET
ftr-299	4254	35	irs	irs	PROPN
ftr-299	4254	36	properly	properly	ADV
ftr-299	4254	37	issued	issue	VERB
ftr-299	4254	38	and	and	CCONJ
ftr-299	4254	39	mailed	mail	VERB
ftr-299	4254	40	a	a	DET
ftr-299	4254	41	notice	notice	NOUN
ftr-299	4254	42	of	of	ADP
ftr-299	4254	43	deficiency	deficiency	NOUN
ftr-299	4254	44	to	to	ADP
ftr-299	4254	45	him	he	PRON
ftr-299	4254	46	.	.	PUNCT
ftr-299	4255	1	citing	cite	VERB
ftr-299	4255	2	hoyle	hoyle	PROPN
ftr-299	4255	3	v.	v.	PROPN
ftr-299	4255	4	commissioner	commissioner	PROPN
ftr-299	4255	5	,	,	PUNCT
ftr-299	4255	6	131	131	NUM
ftr-299	4255	7	t.c	t.c	PROPN
ftr-299	4255	8	.	.	PROPN
ftr-299	4255	9	197	197	NUM
ftr-299	4255	10	(	(	PUNCT
ftr-299	4255	11	2008	2008	NUM
ftr-299	4255	12	)	)	PUNCT
ftr-299	4255	13	,	,	PUNCT
ftr-299	4255	14	the	the	DET
ftr-299	4255	15	tax	tax	NOUN
ftr-299	4255	16	court	court	NOUN
ftr-299	4255	17	(	(	PUNCT
ftr-299	4255	18	judge	judge	NOUN
ftr-299	4255	19	holmes	holme	NOUN
ftr-299	4255	20	)	)	PUNCT
ftr-299	4255	21	held	hold	VERB
ftr-299	4255	22	that	that	SCONJ
ftr-299	4255	23	“	"	PUNCT
ftr-299	4255	24	the	the	DET
ftr-299	4255	25	appeals	appeal	NOUN
ftr-299	4255	26	officer	officer	NOUN
ftr-299	4255	27	could	could	AUX
ftr-299	4255	28	not	not	PART
ftr-299	4255	29	rely	rely	VERB
ftr-299	4255	30	on	on	ADP
ftr-299	4255	31	‘	'	PUNCT
ftr-299	4255	32	computerized	computerized	ADJ
ftr-299	4255	33	records	record	NOUN
ftr-299	4255	34	’	'	PUNCT
ftr-299	4255	35	like	like	ADP
ftr-299	4255	36	the	the	DET
ftr-299	4255	37	form	form	NOUN
ftr-299	4255	38	4340	4340	NUM
ftr-299	4255	39	,	,	PUNCT
ftr-299	4255	40	...	...	PUNCT
ftr-299	4256	1	but	but	CCONJ
ftr-299	4256	2	‘	'	PUNCT
ftr-299	4256	3	[	[	X
ftr-299	4256	4	t]he	t]he	ADV
ftr-299	4256	5	appeals	appeal	NOUN
ftr-299	4256	6	officer	officer	NOUN
ftr-299	4256	7	may	may	AUX
ftr-299	4256	8	be	be	AUX
ftr-299	4256	9	required	require	VERB
ftr-299	4256	10	to	to	PART
ftr-299	4256	11	examine	examine	VERB
ftr-299	4256	12	underlying	underlie	VERB
ftr-299	4256	13	documents	document	NOUN
ftr-299	4256	14	.	.	PUNCT
ftr-299	4256	15	”	"	PUNCT
ftr-299	4257	1	examining	examine	VERB
ftr-299	4257	2	the	the	DET
ftr-299	4257	3	form	form	NOUN
ftr-299	4257	4	3877	3877	NUM
ftr-299	4257	5	was	be	AUX
ftr-299	4257	6	a	a	DET
ftr-299	4257	7	step	step	NOUN
ftr-299	4257	8	in	in	ADP
ftr-299	4257	9	the	the	DET
ftr-299	4257	10	right	right	ADJ
ftr-299	4257	11	direction	direction	NOUN
ftr-299	4257	12	according	accord	VERB
ftr-299	4257	13	to	to	ADP
ftr-299	4257	14	judge	judge	PROPN
ftr-299	4257	15	holmes	holme	NOUN
ftr-299	4257	16	,	,	PUNCT
ftr-299	4257	17	but	but	CCONJ
ftr-299	4257	18	because	because	SCONJ
ftr-299	4257	19	the	the	DET
ftr-299	4257	20	existence	existence	NOUN
ftr-299	4257	21	of	of	ADP
ftr-299	4257	22	the	the	DET
ftr-299	4257	23	deficiency	deficiency	NOUN
ftr-299	4257	24	notice	notice	NOUN
ftr-299	4257	25	was	be	AUX
ftr-299	4257	26	in	in	ADP
ftr-299	4257	27	dispute	dispute	NOUN
ftr-299	4257	28	and	and	CCONJ
ftr-299	4257	29	as	as	ADP
ftr-299	4257	30	a	a	DET
ftr-299	4257	31	factual	factual	ADJ
ftr-299	4257	32	matter	matter	NOUN
ftr-299	4257	33	the	the	DET
ftr-299	4257	34	form	form	NOUN
ftr-299	4257	35	3877	3877	NUM
ftr-299	4257	36	itself	itself	PRON
ftr-299	4257	37	appeared	appear	VERB
ftr-299	4257	38	not	not	PART
ftr-299	4257	39	to	to	PART
ftr-299	4257	40	have	have	AUX
ftr-299	4257	41	been	be	AUX
ftr-299	4257	42	properly	properly	ADV
ftr-299	4257	43	completed	complete	VERB
ftr-299	4257	44	,	,	PUNCT
ftr-299	4257	45	in	in	ADP
ftr-299	4257	46	this	this	DET
ftr-299	4257	47	case	case	NOUN
ftr-299	4257	48	that	that	SCONJ
ftr-299	4257	49	one	one	NUM
ftr-299	4257	50	additional	additional	ADJ
ftr-299	4257	51	step	step	NOUN
ftr-299	4257	52	did	do	AUX
ftr-299	4257	53	not	not	PART
ftr-299	4257	54	suffice	suffice	VERB
ftr-299	4257	55	.	.	PUNCT
ftr-299	4258	1	because	because	SCONJ
ftr-299	4258	2	the	the	DET
ftr-299	4258	3	administrative	administrative	ADJ
ftr-299	4258	4	record	record	NOUN
ftr-299	4258	5	did	do	AUX
ftr-299	4258	6	not	not	PART
ftr-299	4258	7	show	show	VERB
ftr-299	4258	8	that	that	SCONJ
ftr-299	4258	9	the	the	DET
ftr-299	4258	10	appeals	appeal	NOUN
ftr-299	4258	11	officer	officer	NOUN
ftr-299	4258	12	relied	rely	VERB
ftr-299	4258	13	on	on	ADP
ftr-299	4258	14	anything	anything	PRON
ftr-299	4258	15	else	else	ADV
ftr-299	4258	16	to	to	PART
ftr-299	4258	17	verify	verify	VERB
ftr-299	4258	18	proper	proper	ADJ
ftr-299	4258	19	mailing	mailing	NOUN
ftr-299	4258	20	,	,	PUNCT
ftr-299	4258	21	the	the	DET
ftr-299	4258	22	case	case	NOUN
ftr-299	4258	23	was	be	AUX
ftr-299	4258	24	remanded	remand	VERB
ftr-299	4258	25	to	to	ADP
ftr-299	4258	26	the	the	DET
ftr-299	4258	27	appeals	appeal	NOUN
ftr-299	4258	28	officer	officer	NOUN
ftr-299	4258	29	to	to	PART
ftr-299	4258	30	independently	independently	ADV
ftr-299	4258	31	verify	verify	VERB
ftr-299	4258	32	that	that	SCONJ
ftr-299	4258	33	a	a	DET
ftr-299	4258	34	deficiency	deficiency	NOUN
ftr-299	4258	35	notice	notice	NOUN
ftr-299	4258	36	was	be	AUX
ftr-299	4258	37	properly	properly	ADV
ftr-299	4258	38	issued	issue	VERB
ftr-299	4258	39	and	and	CCONJ
ftr-299	4258	40	mailed	mail	VERB
ftr-299	4258	41	.	.	PUNCT
ftr-299	4259	1	g.	g.	PROPN
ftr-299	4259	2	innocent	innocent	ADJ
ftr-299	4259	3	spouse	spouse	PROPN
ftr-299	4259	4	1	1	NUM
ftr-299	4259	5	.	.	PUNCT
ftr-299	4260	1	the	the	DET
ftr-299	4260	2	significant	significant	ADJ
ftr-299	4260	3	benefit	benefit	NOUN
ftr-299	4260	4	of	of	ADP
ftr-299	4260	5	getting	get	VERB
ftr-299	4260	6	to	to	PART
ftr-299	4260	7	own	own	VERB
ftr-299	4260	8	your	your	PRON
ftr-299	4260	9	home	home	NOUN
ftr-299	4260	10	free	free	ADJ
ftr-299	4260	11	and	and	CCONJ
ftr-299	4260	12	clear	clear	ADJ
ftr-299	4260	13	of	of	ADP
ftr-299	4260	14	a	a	DET
ftr-299	4260	15	mortgage	mortgage	NOUN
ftr-299	4260	16	lien	lien	NOUN
ftr-299	4260	17	precludes	preclude	VERB
ftr-299	4260	18	equitable	equitable	ADJ
ftr-299	4260	19	relief	relief	NOUN
ftr-299	4260	20	.	.	PUNCT
ftr-299	4261	1	haggerty	haggerty	PROPN
ftr-299	4261	2	v.	v.	PROPN
ftr-299	4261	3	commissioner	commissioner	PROPN
ftr-299	4261	4	,	,	PUNCT
ftr-299	4261	5	505	505	NUM
ftr-299	4261	6	fed	fed	PROPN
ftr-299	4261	7	.	.	PUNCT
ftr-299	4262	1	appx	appx	PROPN
ftr-299	4262	2	.	.	PROPN
ftr-299	4263	1	335	335	NUM
ftr-299	4263	2	(	(	PUNCT
ftr-299	4263	3	5th	5th	ADJ
ftr-299	4263	4	cir	cir	NOUN
ftr-299	4263	5	.	.	PUNCT
ftr-299	4263	6	1/3/13	1/3/13	NUM
ftr-299	4263	7	)	)	PUNCT
ftr-299	4263	8	.	.	PUNCT
ftr-299	4264	1	the	the	DET
ftr-299	4264	2	taxpayer	taxpayer	NOUN
ftr-299	4264	3	sought	seek	VERB
ftr-299	4264	4	§	§	PROPN
ftr-299	4264	5	6015(f	6015(f	PRON
ftr-299	4264	6	)	)	PUNCT
ftr-299	4264	7	equitable	equitable	ADJ
ftr-299	4264	8	relief	relief	NOUN
ftr-299	4264	9	for	for	ADP
ftr-299	4264	10	taxes	taxis	NOUN
ftr-299	4264	11	due	due	ADJ
ftr-299	4264	12	with	with	ADP
ftr-299	4264	13	respect	respect	NOUN
ftr-299	4264	14	to	to	ADP
ftr-299	4264	15	her	her	PRON
ftr-299	4264	16	late	late	ADJ
ftr-299	4264	17	husband	husband	NOUN
ftr-299	4264	18	’s	’s	PART
ftr-299	4264	19	premature	premature	ADJ
ftr-299	4264	20	ira	ira	PROPN
ftr-299	4264	21	withdrawal	withdrawal	NOUN
ftr-299	4264	22	that	that	PRON
ftr-299	4264	23	was	be	AUX
ftr-299	4264	24	reported	report	VERB
ftr-299	4264	25	on	on	ADP
ftr-299	4264	26	their	their	PRON
ftr-299	4264	27	joint	joint	ADJ
ftr-299	4264	28	return	return	NOUN
ftr-299	4264	29	for	for	ADP
ftr-299	4264	30	the	the	DET
ftr-299	4264	31	year	year	NOUN
ftr-299	4264	32	of	of	ADP
ftr-299	4264	33	his	his	PRON
ftr-299	4264	34	death	death	NOUN
ftr-299	4264	35	.	.	PUNCT
ftr-299	4265	1	she	she	PRON
ftr-299	4265	2	had	have	VERB
ftr-299	4265	3	no	no	DET
ftr-299	4265	4	knowledge	knowledge	NOUN
ftr-299	4265	5	of	of	ADP
ftr-299	4265	6	the	the	DET
ftr-299	4265	7	withdrawal	withdrawal	NOUN
ftr-299	4265	8	and	and	CCONJ
ftr-299	4265	9	the	the	DET
ftr-299	4265	10	use	use	NOUN
ftr-299	4265	11	of	of	ADP
ftr-299	4265	12	the	the	DET
ftr-299	4265	13	funds	fund	NOUN
ftr-299	4265	14	to	to	PART
ftr-299	4265	15	pay	pay	VERB
ftr-299	4265	16	off	off	ADP
ftr-299	4265	17	a	a	DET
ftr-299	4265	18	second	second	ADJ
ftr-299	4265	19	mortgage	mortgage	NOUN
ftr-299	4265	20	lien	lien	NOUN
ftr-299	4265	21	on	on	ADP
ftr-299	4265	22	their	their	PRON
ftr-299	4265	23	home	home	NOUN
ftr-299	4265	24	,	,	PUNCT
ftr-299	4265	25	which	which	PRON
ftr-299	4265	26	as	as	ADP
ftr-299	4265	27	a	a	DET
ftr-299	4265	28	result	result	NOUN
ftr-299	4265	29	of	of	ADP
ftr-299	4265	30	his	his	PRON
ftr-299	4265	31	death	death	NOUN
ftr-299	4265	32	she	she	PRON
ftr-299	4265	33	owned	own	VERB
ftr-299	4265	34	outright	outright	ADV
ftr-299	4265	35	,	,	PUNCT
ftr-299	4265	36	until	until	ADP
ftr-299	4265	37	after	after	ADP
ftr-299	4265	38	her	her	PRON
ftr-299	4265	39	husband	husband	NOUN
ftr-299	4265	40	’s	’s	PART
ftr-299	4265	41	death	death	NOUN
ftr-299	4265	42	.	.	PUNCT
ftr-299	4266	1	in	in	ADP
ftr-299	4266	2	a	a	DET
ftr-299	4266	3	per	per	X
ftr-299	4266	4	curiam	curiam	NOUN
ftr-299	4266	5	opinion	opinion	NOUN
ftr-299	4266	6	,	,	PUNCT
ftr-299	4266	7	the	the	DET
ftr-299	4266	8	fifth	fifth	ADJ
ftr-299	4266	9	circuit	circuit	NOUN
ftr-299	4266	10	upheld	uphold	VERB
ftr-299	4266	11	denial	denial	NOUN
ftr-299	4266	12	of	of	ADP
ftr-299	4266	13	relief	relief	NOUN
ftr-299	4266	14	.	.	PUNCT
ftr-299	4267	1	because	because	SCONJ
ftr-299	4267	2	the	the	DET
ftr-299	4267	3	taxpayer	taxpayer	NOUN
ftr-299	4267	4	signed	sign	VERB
ftr-299	4267	5	and	and	CCONJ
ftr-299	4267	6	filed	file	VERB
ftr-299	4267	7	the	the	DET
ftr-299	4267	8	return	return	NOUN
ftr-299	4267	9	after	after	SCONJ
ftr-299	4267	10	her	her	PRON
ftr-299	4267	11	husband	husband	NOUN
ftr-299	4267	12	’s	’s	PART
ftr-299	4267	13	death	death	NOUN
ftr-299	4267	14	and	and	CCONJ
ftr-299	4267	15	the	the	DET
ftr-299	4267	16	income	income	NOUN
ftr-299	4267	17	tax	tax	NOUN
ftr-299	4267	18	liability	liability	NOUN
ftr-299	4267	19	was	be	AUX
ftr-299	4267	20	properly	properly	ADV
ftr-299	4267	21	reported	report	VERB
ftr-299	4267	22	but	but	CCONJ
ftr-299	4267	23	not	not	PART
ftr-299	4267	24	paid	pay	VERB
ftr-299	4267	25	,	,	PUNCT
ftr-299	4267	26	she	she	PRON
ftr-299	4267	27	knew	know	VERB
ftr-299	4267	28	that	that	SCONJ
ftr-299	4267	29	her	her	PRON
ftr-299	4267	30	husband	husband	NOUN
ftr-299	4267	31	would	would	AUX
ftr-299	4267	32	not	not	PART
ftr-299	4267	33	pay	pay	VERB
ftr-299	4267	34	the	the	DET
ftr-299	4267	35	tax	tax	NOUN
ftr-299	4267	36	liability	liability	NOUN
ftr-299	4267	37	.	.	PUNCT
ftr-299	4268	1	the	the	DET
ftr-299	4268	2	key	key	NOUN
ftr-299	4268	3	to	to	ADP
ftr-299	4268	4	the	the	DET
ftr-299	4268	5	holding	holding	NOUN
ftr-299	4268	6	,	,	PUNCT
ftr-299	4268	7	however	however	ADV
ftr-299	4268	8	,	,	PUNCT
ftr-299	4268	9	was	be	AUX
ftr-299	4268	10	that	that	SCONJ
ftr-299	4268	11	the	the	DET
ftr-299	4268	12	taxpayer	taxpayer	NOUN
ftr-299	4268	13	received	receive	VERB
ftr-299	4268	14	a	a	DET
ftr-299	4268	15	significant	significant	ADJ
ftr-299	4268	16	economic	economic	ADJ
ftr-299	4268	17	benefit	benefit	NOUN
ftr-299	4268	18	when	when	SCONJ
ftr-299	4268	19	her	her	PRON
ftr-299	4268	20	husband	husband	NOUN
ftr-299	4268	21	paid	pay	VERB
ftr-299	4268	22	off	off	ADP
ftr-299	4268	23	the	the	DET
ftr-299	4268	24	second	second	ADJ
ftr-299	4268	25	mortgage	mortgage	NOUN
ftr-299	4268	26	against	against	ADP
ftr-299	4268	27	their	their	PRON
ftr-299	4268	28	home	home	NOUN
ftr-299	4268	29	.	.	PUNCT
ftr-299	4269	1	2	2	X
ftr-299	4269	2	.	.	X
ftr-299	4269	3	apa	apa	PROPN
ftr-299	4269	4	,	,	PUNCT
ftr-299	4269	5	schmay	schmay	PROPN
ftr-299	4269	6	pa	pa	PROPN
ftr-299	4269	7	!	!	PUNCT
ftr-299	4270	1	the	the	DET
ftr-299	4270	2	tax	tax	NOUN
ftr-299	4270	3	court	court	NOUN
ftr-299	4270	4	’s	’s	PART
ftr-299	4270	5	review	review	NOUN
ftr-299	4270	6	of	of	ADP
ftr-299	4270	7	§	§	PROPN
ftr-299	4270	8	6015(f	6015(f	NUM
ftr-299	4270	9	)	)	PUNCT
ftr-299	4270	10	relief	relief	NOUN
ftr-299	4270	11	denial	denial	NOUN
ftr-299	4270	12	is	be	AUX
ftr-299	4270	13	de	de	X
ftr-299	4270	14	novo	novo	NOUN
ftr-299	4270	15	and	and	CCONJ
ftr-299	4270	16	new	new	ADJ
ftr-299	4270	17	evidence	evidence	NOUN
ftr-299	4270	18	is	be	AUX
ftr-299	4270	19	admissible	admissible	ADJ
ftr-299	4270	20	.	.	PUNCT
ftr-299	4271	1	wilson	wilson	PROPN
ftr-299	4271	2	v.	v.	PROPN
ftr-299	4271	3	commissioner	commissioner	PROPN
ftr-299	4271	4	,	,	PUNCT
ftr-299	4271	5	705	705	NUM
ftr-299	4271	6	f.3d	f.3d	NUM
ftr-299	4271	7	980	980	NUM
ftr-299	4271	8	(	(	PUNCT
ftr-299	4271	9	9th	9th	ADJ
ftr-299	4271	10	cir	cir	NOUN
ftr-299	4271	11	.	.	PUNCT
ftr-299	4271	12	1/15/13	1/15/13	NUM
ftr-299	4271	13	)	)	PUNCT
ftr-299	4271	14	.	.	PUNCT
ftr-299	4272	1	the	the	DET
ftr-299	4272	2	ninth	ninth	ADJ
ftr-299	4272	3	circuit	circuit	NOUN
ftr-299	4272	4	in	in	ADP
ftr-299	4272	5	a	a	DET
ftr-299	4272	6	divided	divided	ADJ
ftr-299	4272	7	opinion	opinion	NOUN
ftr-299	4272	8	(	(	PUNCT
ftr-299	4272	9	2	2	NUM
ftr-299	4272	10	-	-	SYM
ftr-299	4272	11	1	1	NUM
ftr-299	4272	12	)	)	PUNCT
ftr-299	4272	13	by	by	ADP
ftr-299	4272	14	judge	judge	PROPN
ftr-299	4272	15	thomas	thomas	PROPN
ftr-299	4272	16	,	,	PUNCT
ftr-299	4272	17	held	hold	VERB
ftr-299	4272	18	that	that	SCONJ
ftr-299	4272	19	,	,	PUNCT
ftr-299	4272	20	in	in	ADP
ftr-299	4272	21	reviewing	review	VERB
ftr-299	4272	22	the	the	DET
ftr-299	4272	23	irs	irs	PROPN
ftr-299	4272	24	’s	’s	PART
ftr-299	4272	25	denial	denial	NOUN
ftr-299	4272	26	of	of	ADP
ftr-299	4272	27	§	§	PROPN
ftr-299	4272	28	6015	6015	NUM
ftr-299	4272	29	innocent	innocent	ADJ
ftr-299	4272	30	spouse	spouse	NOUN
ftr-299	4272	31	relief	relief	NOUN
ftr-299	4272	32	,	,	PUNCT
ftr-299	4272	33	the	the	DET
ftr-299	4272	34	tax	tax	NOUN
ftr-299	4272	35	court	court	NOUN
ftr-299	4272	36	properly	properly	ADV
ftr-299	4272	37	considered	consider	VERB
ftr-299	4272	38	new	new	ADJ
ftr-299	4272	39	evidence	evidence	NOUN
ftr-299	4272	40	outside	outside	ADP
ftr-299	4272	41	the	the	DET
ftr-299	4272	42	administrative	administrative	ADJ
ftr-299	4272	43	record	record	NOUN
ftr-299	4272	44	and	and	CCONJ
ftr-299	4272	45	correctly	correctly	ADV
ftr-299	4272	46	applied	apply	VERB
ftr-299	4272	47	a	a	DET
ftr-299	4272	48	de	de	X
ftr-299	4272	49	novo	novo	NOUN
ftr-299	4272	50	standard	standard	NOUN
ftr-299	4272	51	of	of	ADP
ftr-299	4272	52	review	review	NOUN
ftr-299	4272	53	in	in	ADP
ftr-299	4272	54	determining	determine	VERB
ftr-299	4272	55	the	the	DET
ftr-299	4272	56	taxpayer	taxpayer	NOUN
ftr-299	4272	57	’s	’s	PART
ftr-299	4272	58	eligibility	eligibility	NOUN
ftr-299	4272	59	for	for	ADP
ftr-299	4272	60	§	§	PROPN
ftr-299	4272	61	6015(f	6015(f	PRON
ftr-299	4272	62	)	)	PUNCT
ftr-299	4272	63	equitable	equitable	ADJ
ftr-299	4272	64	relief	relief	NOUN
ftr-299	4272	65	.	.	PUNCT
ftr-299	4273	1	the	the	DET
ftr-299	4273	2	court	court	NOUN
ftr-299	4273	3	reasoned	reason	VERB
ftr-299	4273	4	as	as	SCONJ
ftr-299	4273	5	follows	follow	VERB
ftr-299	4273	6	:	:	PUNCT
ftr-299	4273	7	section	section	NOUN
ftr-299	4273	8	6015(e	6015(e	NOUN
ftr-299	4273	9	)	)	PUNCT
ftr-299	4273	10	’s	’	VERB
ftr-299	4273	11	jurisdictional	jurisdictional	ADJ
ftr-299	4273	12	grant	grant	NOUN
ftr-299	4273	13	to	to	PART
ftr-299	4273	14	determine	determine	VERB
ftr-299	4273	15	whether	whether	SCONJ
ftr-299	4273	16	equitable	equitable	ADJ
ftr-299	4273	17	relief	relief	NOUN
ftr-299	4273	18	is	be	AUX
ftr-299	4273	19	warranted	warrant	VERB
ftr-299	4273	20	in	in	ADP
ftr-299	4273	21	a	a	DET
ftr-299	4273	22	§	§	PROPN
ftr-299	4273	23	6015(f	6015(f	NUM
ftr-299	4273	24	)	)	PUNCT
ftr-299	4273	25	case	case	NOUN
ftr-299	4273	26	must	must	AUX
ftr-299	4273	27	be	be	AUX
ftr-299	4273	28	read	read	VERB
ftr-299	4273	29	alongside	alongside	ADP
ftr-299	4273	30	subsection	subsection	NOUN
ftr-299	4273	31	(	(	PUNCT
ftr-299	4273	32	f	f	X
ftr-299	4273	33	)	)	PUNCT
ftr-299	4273	34	’s	’s	PART
ftr-299	4273	35	mandate	mandate	NOUN
ftr-299	4273	36	to	to	PART
ftr-299	4273	37	consider	consider	VERB
ftr-299	4273	38	the	the	DET
ftr-299	4273	39	totality	totality	NOUN
ftr-299	4273	40	of	of	ADP
ftr-299	4273	41	the	the	DET
ftr-299	4273	42	circumstances	circumstance	NOUN
ftr-299	4273	43	before	before	ADP
ftr-299	4273	44	making	make	VERB
ftr-299	4273	45	an	an	DET
ftr-299	4273	46	equitable	equitable	ADJ
ftr-299	4273	47	relief	relief	NOUN
ftr-299	4273	48	430	430	NUM
ftr-299	4273	49	florida	florida	PROPN
ftr-299	4273	50	tax	tax	NOUN
ftr-299	4273	51	review	review	NOUN
ftr-299	4274	1	[	[	X
ftr-299	4274	2	vol	vol	NOUN
ftr-299	4274	3	.	.	PUNCT
ftr-299	4275	1	15:5	15:5	NUM
ftr-299	4275	2	determination	determination	NOUN
ftr-299	4275	3	.	.	PUNCT
ftr-299	4276	1	“	"	PUNCT
ftr-299	4276	2	taking	take	VERB
ftr-299	4276	3	into	into	ADP
ftr-299	4276	4	account	account	NOUN
ftr-299	4276	5	all	all	DET
ftr-299	4276	6	the	the	DET
ftr-299	4276	7	facts	fact	NOUN
ftr-299	4276	8	and	and	CCONJ
ftr-299	4276	9	circumstances	circumstance	NOUN
ftr-299	4276	10	”	"	PUNCT
ftr-299	4276	11	is	be	AUX
ftr-299	4276	12	not	not	PART
ftr-299	4276	13	possible	possible	ADJ
ftr-299	4276	14	if	if	SCONJ
ftr-299	4276	15	the	the	DET
ftr-299	4276	16	tax	tax	NOUN
ftr-299	4276	17	court	court	NOUN
ftr-299	4276	18	can	can	AUX
ftr-299	4276	19	review	review	VERB
ftr-299	4276	20	only	only	ADV
ftr-299	4276	21	the	the	DET
ftr-299	4276	22	evidence	evidence	NOUN
ftr-299	4276	23	available	available	ADJ
ftr-299	4276	24	at	at	ADP
ftr-299	4276	25	the	the	DET
ftr-299	4276	26	time	time	NOUN
ftr-299	4276	27	of	of	ADP
ftr-299	4276	28	the	the	DET
ftr-299	4276	29	commissioner	commissioner	NOUN
ftr-299	4276	30	’s	’s	PART
ftr-299	4276	31	prior	prior	ADJ
ftr-299	4276	32	determination	determination	NOUN
ftr-299	4276	33	.	.	PUNCT
ftr-299	4277	1			PUNCT
ftr-299	4277	2	the	the	DET
ftr-299	4277	3	majority	majority	NOUN
ftr-299	4277	4	also	also	ADV
ftr-299	4277	5	rejected	reject	VERB
ftr-299	4277	6	the	the	DET
ftr-299	4277	7	irs	irs	PROPN
ftr-299	4277	8	’s	’s	PART
ftr-299	4277	9	argument	argument	NOUN
ftr-299	4277	10	that	that	SCONJ
ftr-299	4277	11	the	the	DET
ftr-299	4277	12	administrative	administrative	ADJ
ftr-299	4277	13	procedure	procedure	NOUN
ftr-299	4277	14	act	act	NOUN
ftr-299	4277	15	applied	apply	VERB
ftr-299	4277	16	to	to	PART
ftr-299	4277	17	limit	limit	VERB
ftr-299	4277	18	the	the	DET
ftr-299	4277	19	tax	tax	NOUN
ftr-299	4277	20	court	court	NOUN
ftr-299	4277	21	’s	’s	PART
ftr-299	4277	22	review	review	NOUN
ftr-299	4277	23	.	.	PUNCT
ftr-299	4278	1	the	the	DET
ftr-299	4278	2	court	court	NOUN
ftr-299	4278	3	reasoned	reason	VERB
ftr-299	4278	4	that	that	SCONJ
ftr-299	4278	5	the	the	DET
ftr-299	4278	6	“	"	PUNCT
ftr-299	4278	7	extensive	extensive	ADJ
ftr-299	4278	8	legislative	legislative	ADJ
ftr-299	4278	9	history	history	NOUN
ftr-299	4278	10	of	of	ADP
ftr-299	4278	11	[	[	X
ftr-299	4278	12	§	§	PROPN
ftr-299	4278	13	§	§	PROPN
ftr-299	4278	14	6015(e	6015(e	NOUN
ftr-299	4278	15	)	)	PUNCT
ftr-299	4278	16	and	and	CCONJ
ftr-299	4278	17	(	(	PUNCT
ftr-299	4278	18	f	f	X
ftr-299	4278	19	)	)	PUNCT
ftr-299	4278	20	]	]	PUNCT
ftr-299	4278	21	demonstrates	demonstrate	VERB
ftr-299	4278	22	that	that	SCONJ
ftr-299	4278	23	the	the	DET
ftr-299	4278	24	special	special	ADJ
ftr-299	4278	25	procedures	procedure	NOUN
ftr-299	4278	26	enacted	enact	VERB
ftr-299	4278	27	by	by	ADP
ftr-299	4278	28	congress	congress	PROPN
ftr-299	4278	29	displace	displace	NOUN
ftr-299	4278	30	application	application	NOUN
ftr-299	4278	31	of	of	ADP
ftr-299	4278	32	the	the	DET
ftr-299	4278	33	apa	apa	PROPN
ftr-299	4278	34	in	in	ADP
ftr-299	4278	35	innocent	innocent	ADJ
ftr-299	4278	36	spouse	spouse	NOUN
ftr-299	4278	37	tax	tax	NOUN
ftr-299	4278	38	relief	relief	NOUN
ftr-299	4278	39	cases	case	NOUN
ftr-299	4278	40	,	,	PUNCT
ftr-299	4278	41	and	and	CCONJ
ftr-299	4278	42	the	the	DET
ftr-299	4278	43	apa	apa	PROPN
ftr-299	4278	44	does	do	AUX
ftr-299	4278	45	not	not	PART
ftr-299	4278	46	apply	apply	VERB
ftr-299	4278	47	.	.	PUNCT
ftr-299	4278	48	”	"	PUNCT
ftr-299	4279	1	the	the	DET
ftr-299	4279	2	court	court	NOUN
ftr-299	4279	3	emphasized	emphasize	VERB
ftr-299	4279	4	that	that	SCONJ
ftr-299	4279	5	at	at	ADP
ftr-299	4279	6	no	no	DET
ftr-299	4279	7	time	time	NOUN
ftr-299	4279	8	prior	prior	ADV
ftr-299	4279	9	to	to	ADP
ftr-299	4279	10	the	the	DET
ftr-299	4279	11	tax	tax	NOUN
ftr-299	4279	12	court	court	NOUN
ftr-299	4279	13	proceeding	proceeding	NOUN
ftr-299	4279	14	is	be	AUX
ftr-299	4279	15	there	there	PRON
ftr-299	4279	16	a	a	DET
ftr-299	4279	17	formal	formal	ADJ
ftr-299	4279	18	administrative	administrative	ADJ
ftr-299	4279	19	procedure	procedure	NOUN
ftr-299	4279	20	at	at	ADP
ftr-299	4279	21	which	which	PRON
ftr-299	4279	22	the	the	DET
ftr-299	4279	23	taxpayer	taxpayer	NOUN
ftr-299	4279	24	can	can	AUX
ftr-299	4279	25	present	present	VERB
ftr-299	4279	26	the	the	DET
ftr-299	4279	27	case	case	NOUN
ftr-299	4279	28	before	before	ADP
ftr-299	4279	29	an	an	DET
ftr-299	4279	30	administrative	administrative	ADJ
ftr-299	4279	31	law	law	NOUN
ftr-299	4279	32	judge	judge	NOUN
ftr-299	4279	33	;	;	PUNCT
ftr-299	4279	34	and	and	CCONJ
ftr-299	4279	35	at	at	ADP
ftr-299	4279	36	no	no	DET
ftr-299	4279	37	time	time	NOUN
ftr-299	4279	38	during	during	ADP
ftr-299	4279	39	the	the	DET
ftr-299	4279	40	administrative	administrative	ADJ
ftr-299	4279	41	process	process	NOUN
ftr-299	4279	42	is	be	AUX
ftr-299	4279	43	the	the	DET
ftr-299	4279	44	taxpayer	taxpayer	NOUN
ftr-299	4279	45	afforded	afford	VERB
ftr-299	4279	46	the	the	DET
ftr-299	4279	47	right	right	NOUN
ftr-299	4279	48	to	to	PART
ftr-299	4279	49	conduct	conduct	VERB
ftr-299	4279	50	discovery	discovery	NOUN
ftr-299	4279	51	,	,	PUNCT
ftr-299	4279	52	present	present	ADJ
ftr-299	4279	53	live	live	ADJ
ftr-299	4279	54	testimony	testimony	NOUN
ftr-299	4279	55	under	under	ADP
ftr-299	4279	56	oath	oath	NOUN
ftr-299	4279	57	,	,	PUNCT
ftr-299	4279	58	subpoena	subpoena	NOUN
ftr-299	4279	59	witnesses	witness	NOUN
ftr-299	4279	60	for	for	ADP
ftr-299	4279	61	trial	trial	NOUN
ftr-299	4279	62	,	,	PUNCT
ftr-299	4279	63	or	or	CCONJ
ftr-299	4279	64	conduct	conduct	VERB
ftr-299	4279	65	cross	cross	NOUN
ftr-299	4279	66	-	-	NOUN
ftr-299	4279	67	examination	examination	NOUN
ftr-299	4279	68	.	.	PUNCT
ftr-299	4280	1	these	these	DET
ftr-299	4280	2	procedures	procedure	NOUN
ftr-299	4280	3	are	be	AUX
ftr-299	4280	4	available	available	ADJ
ftr-299	4280	5	only	only	ADV
ftr-299	4280	6	in	in	ADP
ftr-299	4280	7	the	the	DET
ftr-299	4280	8	tax	tax	NOUN
ftr-299	4280	9	court	court	NOUN
ftr-299	4280	10	.	.	PUNCT
ftr-299	4281	1	finally	finally	ADV
ftr-299	4281	2	,	,	PUNCT
ftr-299	4281	3	the	the	DET
ftr-299	4281	4	ninth	ninth	ADJ
ftr-299	4281	5	circuit	circuit	NOUN
ftr-299	4281	6	acknowledged	acknowledge	VERB
ftr-299	4281	7	that	that	SCONJ
ftr-299	4281	8	“	"	PUNCT
ftr-299	4281	9	a	a	DET
ftr-299	4281	10	de	de	X
ftr-299	4281	11	novo	novo	NOUN
ftr-299	4281	12	scope	scope	NOUN
ftr-299	4281	13	of	of	ADP
ftr-299	4281	14	evidentiary	evidentiary	ADJ
ftr-299	4281	15	review	review	NOUN
ftr-299	4281	16	is	be	AUX
ftr-299	4281	17	incompatible	incompatible	ADJ
ftr-299	4281	18	with	with	ADP
ftr-299	4281	19	an	an	DET
ftr-299	4281	20	abuse	abuse	NOUN
ftr-299	4281	21	of	of	ADP
ftr-299	4281	22	discretion	discretion	NOUN
ftr-299	4281	23	standard	standard	NOUN
ftr-299	4281	24	,	,	PUNCT
ftr-299	4281	25	”	"	PUNCT
ftr-299	4281	26	but	but	CCONJ
ftr-299	4281	27	concluded	conclude	VERB
ftr-299	4281	28	that	that	SCONJ
ftr-299	4281	29	“	"	PUNCT
ftr-299	4281	30	the	the	DET
ftr-299	4281	31	nature	nature	NOUN
ftr-299	4281	32	of	of	ADP
ftr-299	4281	33	equitable	equitable	ADJ
ftr-299	4281	34	relief	relief	NOUN
ftr-299	4281	35	...	...	PUNCT
ftr-299	4281	36	favors	favor	VERB
ftr-299	4281	37	de	de	X
ftr-299	4281	38	novo	novo	PROPN
ftr-299	4281	39	review	review	PROPN
ftr-299	4281	40	.	.	PUNCT
ftr-299	4281	41	”	"	PUNCT
ftr-299	4282	1	the	the	DET
ftr-299	4282	2	tax	tax	NOUN
ftr-299	4282	3	court	court	NOUN
ftr-299	4282	4	must	must	AUX
ftr-299	4282	5	be	be	AUX
ftr-299	4282	6	able	able	ADJ
ftr-299	4282	7	to	to	PART
ftr-299	4282	8	compile	compile	VERB
ftr-299	4282	9	a	a	DET
ftr-299	4282	10	de	de	X
ftr-299	4282	11	novo	novo	NOUN
ftr-299	4282	12	record	record	NOUN
ftr-299	4282	13	if	if	SCONJ
ftr-299	4282	14	it	it	PRON
ftr-299	4282	15	is	be	AUX
ftr-299	4282	16	to	to	PART
ftr-299	4282	17	consider	consider	VERB
ftr-299	4282	18	“	"	PUNCT
ftr-299	4282	19	all	all	DET
ftr-299	4282	20	the	the	DET
ftr-299	4282	21	facts	fact	NOUN
ftr-299	4282	22	and	and	CCONJ
ftr-299	4282	23	circumstances	circumstance	NOUN
ftr-299	4282	24	”	"	PUNCT
ftr-299	4282	25	when	when	SCONJ
ftr-299	4282	26	deciding	decide	VERB
ftr-299	4282	27	whether	whether	SCONJ
ftr-299	4282	28	a	a	DET
ftr-299	4282	29	taxpayer	taxpayer	NOUN
ftr-299	4282	30	is	be	AUX
ftr-299	4282	31	entitled	entitle	VERB
ftr-299	4282	32	to	to	ADP
ftr-299	4282	33	relief	relief	NOUN
ftr-299	4282	34	from	from	ADP
ftr-299	4282	35	joint	joint	ADJ
ftr-299	4282	36	liability	liability	NOUN
ftr-299	4282	37	under	under	ADP
ftr-299	4282	38	§	§	PROPN
ftr-299	4282	39	6015(f	6015(f	NUM
ftr-299	4282	40	)	)	PUNCT
ftr-299	4282	41	,	,	PUNCT
ftr-299	4282	42	but	but	CCONJ
ftr-299	4282	43	it	it	PRON
ftr-299	4282	44	is	be	AUX
ftr-299	4282	45	pointless	pointless	ADJ
ftr-299	4282	46	to	to	PART
ftr-299	4282	47	do	do	VERB
ftr-299	4282	48	so	so	ADV
ftr-299	4282	49	if	if	SCONJ
ftr-299	4282	50	it	it	PRON
ftr-299	4282	51	can	can	AUX
ftr-299	4282	52	only	only	ADV
ftr-299	4282	53	review	review	VERB
ftr-299	4282	54	the	the	DET
ftr-299	4282	55	commissioner	commissioner	NOUN
ftr-299	4282	56	’s	’s	PART
ftr-299	4282	57	denial	denial	NOUN
ftr-299	4282	58	of	of	ADP
ftr-299	4282	59	equitable	equitable	ADJ
ftr-299	4282	60	relief	relief	NOUN
ftr-299	4282	61	for	for	ADP
ftr-299	4282	62	an	an	DET
ftr-299	4282	63	abuse	abuse	NOUN
ftr-299	4282	64	of	of	ADP
ftr-299	4282	65	discretion	discretion	NOUN
ftr-299	4282	66	.	.	PUNCT
ftr-299	4283	1	the	the	DET
ftr-299	4283	2	only	only	ADJ
ftr-299	4283	3	way	way	NOUN
ftr-299	4283	4	for	for	SCONJ
ftr-299	4283	5	the	the	DET
ftr-299	4283	6	tax	tax	NOUN
ftr-299	4283	7	court	court	NOUN
ftr-299	4283	8	to	to	PART
ftr-299	4283	9	proceed	proceed	VERB
ftr-299	4283	10	de	de	X
ftr-299	4283	11	novo	novo	NOUN
ftr-299	4283	12	when	when	SCONJ
ftr-299	4283	13	hearing	hear	VERB
ftr-299	4283	14	petitions	petition	NOUN
ftr-299	4283	15	for	for	ADP
ftr-299	4283	16	relief	relief	NOUN
ftr-299	4283	17	under	under	ADP
ftr-299	4283	18	§	§	PROPN
ftr-299	4283	19	6015(f	6015(f	NUM
ftr-299	4283	20	)	)	PUNCT
ftr-299	4283	21	is	be	AUX
ftr-299	4283	22	by	by	ADP
ftr-299	4283	23	applying	apply	VERB
ftr-299	4283	24	both	both	CCONJ
ftr-299	4283	25	a	a	DET
ftr-299	4283	26	de	de	X
ftr-299	4283	27	novo	novo	NOUN
ftr-299	4283	28	standard	standard	NOUN
ftr-299	4283	29	and	and	CCONJ
ftr-299	4283	30	scope	scope	NOUN
ftr-299	4283	31	of	of	ADP
ftr-299	4283	32	review	review	NOUN
ftr-299	4283	33	.	.	PUNCT
ftr-299	4284	1			PROPN
ftr-299	4284	2	accordingly	accordingly	ADV
ftr-299	4284	3	,	,	PUNCT
ftr-299	4284	4	the	the	DET
ftr-299	4284	5	ninth	ninth	ADJ
ftr-299	4284	6	circuit	circuit	NOUN
ftr-299	4284	7	affirmed	affirm	VERB
ftr-299	4284	8	the	the	DET
ftr-299	4284	9	tax	tax	NOUN
ftr-299	4284	10	court	court	NOUN
ftr-299	4284	11	’s	’s	PART
ftr-299	4284	12	decision	decision	NOUN
ftr-299	4284	13	granting	grant	VERB
ftr-299	4284	14	relief	relief	NOUN
ftr-299	4284	15	.	.	PUNCT
ftr-299	4285	1			PRON
ftr-299	4285	2	judge	judge	PROPN
ftr-299	4285	3	bybee	bybee	PROPN
ftr-299	4285	4	dissented	dissent	VERB
ftr-299	4285	5	,	,	PUNCT
ftr-299	4285	6	arguing	argue	VERB
ftr-299	4285	7	that	that	SCONJ
ftr-299	4285	8	the	the	DET
ftr-299	4285	9	administrative	administrative	ADJ
ftr-299	4285	10	procedure	procedure	NOUN
ftr-299	4285	11	act	act	NOUN
ftr-299	4285	12	applied	apply	VERB
ftr-299	4285	13	,	,	PUNCT
ftr-299	4285	14	and	and	CCONJ
ftr-299	4285	15	the	the	DET
ftr-299	4285	16	tax	tax	NOUN
ftr-299	4285	17	court	court	NOUN
ftr-299	4285	18	as	as	ADP
ftr-299	4285	19	a	a	DET
ftr-299	4285	20	reviewing	reviewing	NOUN
ftr-299	4285	21	court	court	NOUN
ftr-299	4285	22	is	be	AUX
ftr-299	4285	23	limited	limit	VERB
ftr-299	4285	24	to	to	ADP
ftr-299	4285	25	the	the	DET
ftr-299	4285	26	administrative	administrative	ADJ
ftr-299	4285	27	record	record	NOUN
ftr-299	4285	28	and	and	CCONJ
ftr-299	4285	29	a	a	DET
ftr-299	4285	30	review	review	NOUN
ftr-299	4285	31	for	for	ADP
ftr-299	4285	32	abuse	abuse	NOUN
ftr-299	4285	33	of	of	ADP
ftr-299	4285	34	discretion	discretion	NOUN
ftr-299	4285	35	by	by	ADP
ftr-299	4285	36	the	the	DET
ftr-299	4285	37	irs	irs	PROPN
ftr-299	4285	38	.	.	PUNCT
ftr-299	4286	1			PROPN
ftr-299	4286	2	in	in	ADP
ftr-299	4286	3	commissioner	commissioner	PROPN
ftr-299	4286	4	v.	v.	PROPN
ftr-299	4286	5	neal	neal	PROPN
ftr-299	4286	6	,	,	PUNCT
ftr-299	4286	7	557	557	NUM
ftr-299	4286	8	f.3d	f.3d	NUM
ftr-299	4286	9	1262	1262	NUM
ftr-299	4286	10	(	(	PUNCT
ftr-299	4286	11	11th	11th	ADJ
ftr-299	4286	12	cir	cir	NOUN
ftr-299	4286	13	.	.	PUNCT
ftr-299	4286	14	2009	2009	NUM
ftr-299	4286	15	)	)	PUNCT
ftr-299	4286	16	,	,	PUNCT
ftr-299	4286	17	the	the	DET
ftr-299	4286	18	eleventh	eleventh	ADJ
ftr-299	4286	19	circuit	circuit	NOUN
ftr-299	4286	20	,	,	PUNCT
ftr-299	4286	21	the	the	DET
ftr-299	4286	22	only	only	ADJ
ftr-299	4286	23	other	other	ADJ
ftr-299	4286	24	circuit	circuit	NOUN
ftr-299	4286	25	that	that	PRON
ftr-299	4286	26	has	have	AUX
ftr-299	4286	27	considered	consider	VERB
ftr-299	4286	28	the	the	DET
ftr-299	4286	29	scope	scope	NOUN
ftr-299	4286	30	of	of	ADP
ftr-299	4286	31	the	the	DET
ftr-299	4286	32	tax	tax	NOUN
ftr-299	4286	33	court	court	NOUN
ftr-299	4286	34	’s	’s	PART
ftr-299	4286	35	review	review	NOUN
ftr-299	4286	36	in	in	ADP
ftr-299	4286	37	§	§	PROPN
ftr-299	4286	38	6015(f	6015(f	NUM
ftr-299	4286	39	)	)	PUNCT
ftr-299	4286	40	cases	case	NOUN
ftr-299	4286	41	,	,	PUNCT
ftr-299	4286	42	reached	reach	VERB
ftr-299	4286	43	the	the	DET
ftr-299	4286	44	same	same	ADJ
ftr-299	4286	45	conclusion	conclusion	NOUN
ftr-299	4286	46	as	as	ADP
ftr-299	4286	47	the	the	DET
ftr-299	4286	48	ninth	ninth	ADJ
ftr-299	4286	49	circuit	circuit	NOUN
ftr-299	4286	50	majority	majority	NOUN
ftr-299	4286	51	.	.	PUNCT
ftr-299	4287	1	a.	a.	NOUN
ftr-299	4288	1	the	the	DET
ftr-299	4288	2	irs	irs	PROPN
ftr-299	4288	3	throws	throw	VERB
ftr-299	4288	4	in	in	ADP
ftr-299	4288	5	the	the	DET
ftr-299	4288	6	towel	towel	NOUN
ftr-299	4288	7	on	on	ADP
ftr-299	4288	8	another	another	DET
ftr-299	4288	9	innocent	innocent	ADJ
ftr-299	4288	10	spouse	spouse	NOUN
ftr-299	4288	11	procedural	procedural	ADJ
ftr-299	4288	12	rule	rule	NOUN
ftr-299	4288	13	.	.	PUNCT
ftr-299	4289	1	cc-2013	cc-2013	NOUN
ftr-299	4289	2	-	-	PUNCT
ftr-299	4289	3	011	011	NUM
ftr-299	4289	4	(	(	PUNCT
ftr-299	4289	5	6/7/13	6/7/13	NUM
ftr-299	4289	6	)	)	PUNCT
ftr-299	4289	7	.	.	PUNCT
ftr-299	4290	1	this	this	DET
ftr-299	4290	2	chief	chief	ADJ
ftr-299	4290	3	counsel	counsel	NOUN
ftr-299	4290	4	notice	notice	NOUN
ftr-299	4290	5	provides	provide	VERB
ftr-299	4290	6	that	that	SCONJ
ftr-299	4290	7	irs	irs	PROPN
ftr-299	4290	8	attorneys	attorney	NOUN
ftr-299	4290	9	will	will	AUX
ftr-299	4290	10	no	no	ADV
ftr-299	4290	11	longer	long	ADV
ftr-299	4290	12	argue	argue	VERB
ftr-299	4290	13	(	(	PUNCT
ftr-299	4290	14	1	1	NUM
ftr-299	4290	15	)	)	PUNCT
ftr-299	4290	16	that	that	SCONJ
ftr-299	4290	17	the	the	DET
ftr-299	4290	18	2014	2014	NUM
ftr-299	4290	19	]	]	PUNCT
ftr-299	4290	20	recent	recent	ADJ
ftr-299	4290	21	developments	development	NOUN
ftr-299	4290	22	in	in	ADP
ftr-299	4290	23	federal	federal	ADJ
ftr-299	4290	24	income	income	NOUN
ftr-299	4290	25	taxation	taxation	NOUN
ftr-299	4290	26	431	431	NUM
ftr-299	4290	27	tax	tax	NOUN
ftr-299	4290	28	court	court	NOUN
ftr-299	4290	29	should	should	AUX
ftr-299	4290	30	limit	limit	VERB
ftr-299	4290	31	its	its	PRON
ftr-299	4290	32	review	review	NOUN
ftr-299	4290	33	of	of	ADP
ftr-299	4290	34	§	§	PROPN
ftr-299	4290	35	6015(f	6015(f	NUM
ftr-299	4290	36	)	)	PUNCT
ftr-299	4290	37	determinations	determination	NOUN
ftr-299	4290	38	to	to	ADP
ftr-299	4290	39	abuse	abuse	NOUN
ftr-299	4290	40	of	of	ADP
ftr-299	4290	41	discretion	discretion	NOUN
ftr-299	4290	42	or	or	CCONJ
ftr-299	4290	43	(	(	PUNCT
ftr-299	4290	44	2	2	X
ftr-299	4290	45	)	)	PUNCT
ftr-299	4290	46	the	the	DET
ftr-299	4290	47	tax	tax	NOUN
ftr-299	4290	48	court	court	NOUN
ftr-299	4290	49	should	should	AUX
ftr-299	4290	50	limit	limit	VERB
ftr-299	4290	51	its	its	PRON
ftr-299	4290	52	review	review	NOUN
ftr-299	4290	53	to	to	ADP
ftr-299	4290	54	evidence	evidence	NOUN
ftr-299	4290	55	in	in	ADP
ftr-299	4290	56	the	the	DET
ftr-299	4290	57	administrative	administrative	ADJ
ftr-299	4290	58	record	record	NOUN
ftr-299	4290	59	.	.	PUNCT
ftr-299	4291	1			NOUN
ftr-299	4291	2	this	this	PRON
ftr-299	4291	3	reflects	reflect	VERB
ftr-299	4291	4	the	the	DET
ftr-299	4291	5	irs	irs	PROPN
ftr-299	4291	6	’s	’s	PART
ftr-299	4291	7	acquiescence	acquiescence	NOUN
ftr-299	4291	8	in	in	ADP
ftr-299	4291	9	wilson	wilson	PROPN
ftr-299	4291	10	v.	v.	PROPN
ftr-299	4291	11	commissioner	commissioner	PROPN
ftr-299	4291	12	,	,	PUNCT
ftr-299	4291	13	705	705	NUM
ftr-299	4291	14	f.3d	f.3d	NUM
ftr-299	4291	15	980	980	NUM
ftr-299	4291	16	(	(	PUNCT
ftr-299	4291	17	9th	9th	ADJ
ftr-299	4291	18	cir	cir	NOUN
ftr-299	4291	19	.	.	PROPN
ftr-299	4291	20	2013	2013	NUM
ftr-299	4291	21	)	)	PUNCT
ftr-299	4291	22	,	,	PUNCT
ftr-299	4291	23	aff’g	aff’g	PROPN
ftr-299	4291	24	t.c	t.c	PROPN
ftr-299	4291	25	.	.	PROPN
ftr-299	4291	26	memo	memo	NOUN
ftr-299	4291	27	.	.	PUNCT
ftr-299	4292	1	2010134	2010134	NUM
ftr-299	4292	2	,	,	PUNCT
ftr-299	4292	3	in	in	ADP
ftr-299	4292	4	aod	aod	PROPN
ftr-299	4292	5	2012	2012	NUM
ftr-299	4292	6	-	-	SYM
ftr-299	4292	7	07	07	NUM
ftr-299	4292	8	;	;	PUNCT
ftr-299	4292	9	2013	2013	NUM
ftr-299	4292	10	-	-	SYM
ftr-299	4292	11	25	25	NUM
ftr-299	4292	12	i.r.b	i.r.b	NOUN
ftr-299	4292	13	.	.	PUNCT
ftr-299	4292	14	i.	i.	PROPN
ftr-299	4292	15	3	3	NUM
ftr-299	4292	16	.	.	PUNCT
ftr-299	4293	1	innocent	innocent	ADJ
ftr-299	4293	2	spouses	spouse	NOUN
ftr-299	4293	3	have	have	VERB
ftr-299	4293	4	longer	long	ADJ
ftr-299	4293	5	to	to	PART
ftr-299	4293	6	seek	seek	VERB
ftr-299	4293	7	equity	equity	NOUN
ftr-299	4293	8	than	than	SCONJ
ftr-299	4293	9	to	to	PART
ftr-299	4293	10	prove	prove	VERB
ftr-299	4293	11	their	their	PRON
ftr-299	4293	12	innocence	innocence	NOUN
ftr-299	4293	13	.	.	PUNCT
ftr-299	4294	1	reg-132251	reg-132251	NOUN
ftr-299	4294	2	-	-	PUNCT
ftr-299	4294	3	11	11	NUM
ftr-299	4294	4	,	,	PUNCT
ftr-299	4294	5	relief	relief	NOUN
ftr-299	4294	6	from	from	ADP
ftr-299	4294	7	joint	joint	ADJ
ftr-299	4294	8	and	and	CCONJ
ftr-299	4294	9	several	several	ADJ
ftr-299	4294	10	liability	liability	NOUN
ftr-299	4294	11	,	,	PUNCT
ftr-299	4294	12	78	78	NUM
ftr-299	4294	13	f.r	f.r	NOUN
ftr-299	4294	14	.	.	NOUN
ftr-299	4294	15	49242	49242	NUM
ftr-299	4294	16	(	(	PUNCT
ftr-299	4294	17	8/12/13	8/12/13	NUM
ftr-299	4294	18	)	)	PUNCT
ftr-299	4294	19	.	.	PUNCT
ftr-299	4295	1	the	the	DET
ftr-299	4295	2	treasury	treasury	PROPN
ftr-299	4295	3	department	department	PROPN
ftr-299	4295	4	has	have	AUX
ftr-299	4295	5	published	publish	VERB
ftr-299	4295	6	proposed	propose	VERB
ftr-299	4295	7	amendments	amendment	NOUN
ftr-299	4295	8	to	to	ADP
ftr-299	4295	9	reg	reg	NOUN
ftr-299	4295	10	.	.	PUNCT
ftr-299	4296	1	§	§	PROPN
ftr-299	4296	2	§	§	PROPN
ftr-299	4296	3	1.66	1.66	NUM
ftr-299	4296	4	-	-	SYM
ftr-299	4296	5	4	4	NUM
ftr-299	4296	6	and	and	CCONJ
ftr-299	4296	7	1.6015	1.6015	NUM
ftr-299	4296	8	-	-	SYM
ftr-299	4296	9	5	5	NUM
ftr-299	4296	10	that	that	PRON
ftr-299	4296	11	would	would	AUX
ftr-299	4296	12	enshrine	enshrine	VERB
ftr-299	4296	13	in	in	ADP
ftr-299	4296	14	the	the	DET
ftr-299	4296	15	regulations	regulation	NOUN
ftr-299	4296	16	the	the	DET
ftr-299	4296	17	relief	relief	NOUN
ftr-299	4296	18	provided	provide	VERB
ftr-299	4296	19	by	by	ADP
ftr-299	4296	20	notice	notice	NOUN
ftr-299	4296	21	2011	2011	NUM
ftr-299	4296	22	-	-	SYM
ftr-299	4296	23	70	70	NUM
ftr-299	4296	24	,	,	PUNCT
ftr-299	4296	25	2011	2011	NUM
ftr-299	4296	26	-	-	SYM
ftr-299	4296	27	32	32	NUM
ftr-299	4296	28	i.r.b	i.r.b	NOUN
ftr-299	4296	29	.	.	PUNCT
ftr-299	4296	30	125	125	NUM
ftr-299	4296	31	,	,	PUNCT
ftr-299	4296	32	providing	provide	VERB
ftr-299	4296	33	that	that	SCONJ
ftr-299	4296	34	the	the	DET
ftr-299	4296	35	otherwise	otherwise	ADV
ftr-299	4296	36	applicable	applicable	ADJ
ftr-299	4296	37	two	two	NUM
ftr-299	4296	38	-	-	PUNCT
ftr-299	4296	39	year	year	NOUN
ftr-299	4296	40	deadline	deadline	NOUN
ftr-299	4296	41	for	for	ADP
ftr-299	4296	42	seeking	seek	VERB
ftr-299	4296	43	§	§	PROPN
ftr-299	4296	44	6015	6015	NUM
ftr-299	4296	45	relief	relief	NOUN
ftr-299	4296	46	(	(	PUNCT
ftr-299	4296	47	or	or	CCONJ
ftr-299	4296	48	the	the	DET
ftr-299	4296	49	equivalent	equivalent	NOUN
ftr-299	4296	50	under	under	ADP
ftr-299	4296	51	§	§	PROPN
ftr-299	4296	52	66(c	66(c	NUM
ftr-299	4296	53	)	)	PUNCT
ftr-299	4296	54	with	with	ADP
ftr-299	4296	55	respect	respect	NOUN
ftr-299	4296	56	to	to	ADP
ftr-299	4296	57	income	income	NOUN
ftr-299	4296	58	from	from	ADP
ftr-299	4296	59	community	community	NOUN
ftr-299	4296	60	property	property	NOUN
ftr-299	4296	61	)	)	PUNCT
ftr-299	4296	62	does	do	AUX
ftr-299	4296	63	not	not	PART
ftr-299	4296	64	apply	apply	VERB
ftr-299	4296	65	to	to	ADP
ftr-299	4296	66	equitable	equitable	ADJ
ftr-299	4296	67	relief	relief	NOUN
ftr-299	4296	68	under	under	ADP
ftr-299	4296	69	§	§	PROPN
ftr-299	4296	70	6015(f	6015(f	NUM
ftr-299	4296	71	)	)	PUNCT
ftr-299	4296	72	(	(	PUNCT
ftr-299	4296	73	or	or	CCONJ
ftr-299	4296	74	the	the	DET
ftr-299	4296	75	equivalent	equivalent	NOUN
ftr-299	4296	76	under	under	ADP
ftr-299	4296	77	§	§	PROPN
ftr-299	4296	78	66(c	66(c	NUM
ftr-299	4296	79	)	)	PUNCT
ftr-299	4296	80	)	)	PUNCT
ftr-299	4296	81	.	.	PUNCT
ftr-299	4297	1	prop	prop	NOUN
ftr-299	4297	2	.	.	PUNCT
ftr-299	4298	1	reg	reg	PROPN
ftr-299	4298	2	.	.	PUNCT
ftr-299	4299	1	§	§	PROPN
ftr-299	4299	2	1.6015	1.6015	NUM
ftr-299	4299	3	-	-	PUNCT
ftr-299	4299	4	5(b)(2	5(b)(2	NUM
ftr-299	4299	5	)	)	PUNCT
ftr-299	4299	6	provides	provide	VERB
ftr-299	4299	7	that	that	SCONJ
ftr-299	4299	8	if	if	SCONJ
ftr-299	4299	9	a	a	DET
ftr-299	4299	10	requesting	request	VERB
ftr-299	4299	11	spouse	spouse	NOUN
ftr-299	4299	12	files	file	VERB
ftr-299	4299	13	a	a	DET
ftr-299	4299	14	request	request	NOUN
ftr-299	4299	15	for	for	ADP
ftr-299	4299	16	equitable	equitable	ADJ
ftr-299	4299	17	relief	relief	NOUN
ftr-299	4299	18	under	under	ADP
ftr-299	4299	19	reg	reg	NOUN
ftr-299	4299	20	.	.	PUNCT
ftr-299	4300	1	§	§	PROPN
ftr-299	4300	2	1.6015	1.6015	NUM
ftr-299	4300	3	-	-	SYM
ftr-299	4300	4	4	4	NUM
ftr-299	4300	5	within	within	ADP
ftr-299	4300	6	the	the	DET
ftr-299	4300	7	period	period	NOUN
ftr-299	4300	8	of	of	ADP
ftr-299	4300	9	limitations	limitation	NOUN
ftr-299	4300	10	on	on	ADP
ftr-299	4300	11	collection	collection	NOUN
ftr-299	4300	12	,	,	PUNCT
ftr-299	4300	13	the	the	DET
ftr-299	4300	14	irs	irs	PROPN
ftr-299	4300	15	will	will	AUX
ftr-299	4300	16	consider	consider	VERB
ftr-299	4300	17	the	the	DET
ftr-299	4300	18	request	request	NOUN
ftr-299	4300	19	,	,	PUNCT
ftr-299	4300	20	but	but	CCONJ
ftr-299	4300	21	any	any	DET
ftr-299	4300	22	relief	relief	NOUN
ftr-299	4300	23	in	in	ADP
ftr-299	4300	24	the	the	DET
ftr-299	4300	25	form	form	NOUN
ftr-299	4300	26	of	of	ADP
ftr-299	4300	27	a	a	DET
ftr-299	4300	28	tax	tax	NOUN
ftr-299	4300	29	credit	credit	NOUN
ftr-299	4300	30	or	or	CCONJ
ftr-299	4300	31	refund	refund	NOUN
ftr-299	4300	32	depends	depend	VERB
ftr-299	4300	33	on	on	ADP
ftr-299	4300	34	whether	whether	SCONJ
ftr-299	4300	35	the	the	DET
ftr-299	4300	36	limitation	limitation	NOUN
ftr-299	4300	37	period	period	NOUN
ftr-299	4300	38	for	for	ADP
ftr-299	4300	39	credit	credit	NOUN
ftr-299	4300	40	or	or	CCONJ
ftr-299	4300	41	refund	refund	NOUN
ftr-299	4300	42	was	be	AUX
ftr-299	4300	43	also	also	ADV
ftr-299	4300	44	open	open	ADJ
ftr-299	4300	45	as	as	ADP
ftr-299	4300	46	of	of	ADP
ftr-299	4300	47	the	the	DET
ftr-299	4300	48	date	date	NOUN
ftr-299	4300	49	the	the	DET
ftr-299	4300	50	claim	claim	NOUN
ftr-299	4300	51	for	for	ADP
ftr-299	4300	52	relief	relief	NOUN
ftr-299	4300	53	was	be	AUX
ftr-299	4300	54	filed	file	VERB
ftr-299	4300	55	and	and	CCONJ
ftr-299	4300	56	the	the	DET
ftr-299	4300	57	other	other	ADJ
ftr-299	4300	58	requirements	requirement	NOUN
ftr-299	4300	59	relating	relate	VERB
ftr-299	4300	60	to	to	ADP
ftr-299	4300	61	credits	credit	NOUN
ftr-299	4300	62	or	or	CCONJ
ftr-299	4300	63	refunds	refund	NOUN
ftr-299	4300	64	are	be	AUX
ftr-299	4300	65	satisfied	satisfied	ADJ
ftr-299	4300	66	.	.	PUNCT
ftr-299	4301	1	in	in	ADP
ftr-299	4301	2	cases	case	NOUN
ftr-299	4301	3	in	in	ADP
ftr-299	4301	4	which	which	PRON
ftr-299	4301	5	the	the	DET
ftr-299	4301	6	limitation	limitation	NOUN
ftr-299	4301	7	period	period	NOUN
ftr-299	4301	8	for	for	ADP
ftr-299	4301	9	credit	credit	NOUN
ftr-299	4301	10	or	or	CCONJ
ftr-299	4301	11	refund	refund	NOUN
ftr-299	4301	12	is	be	AUX
ftr-299	4301	13	the	the	DET
ftr-299	4301	14	longer	long	ADJ
ftr-299	4301	15	of	of	ADP
ftr-299	4301	16	the	the	DET
ftr-299	4301	17	two	two	NUM
ftr-299	4301	18	periods	period	NOUN
ftr-299	4301	19	and	and	CCONJ
ftr-299	4301	20	is	be	AUX
ftr-299	4301	21	open	open	ADJ
ftr-299	4301	22	when	when	SCONJ
ftr-299	4301	23	a	a	DET
ftr-299	4301	24	request	request	NOUN
ftr-299	4301	25	for	for	ADP
ftr-299	4301	26	equitable	equitable	ADJ
ftr-299	4301	27	relief	relief	NOUN
ftr-299	4301	28	is	be	AUX
ftr-299	4301	29	filed	file	VERB
ftr-299	4301	30	,	,	PUNCT
ftr-299	4301	31	the	the	DET
ftr-299	4301	32	request	request	NOUN
ftr-299	4301	33	can	can	AUX
ftr-299	4301	34	be	be	AUX
ftr-299	4301	35	considered	consider	VERB
ftr-299	4301	36	for	for	ADP
ftr-299	4301	37	a	a	DET
ftr-299	4301	38	potential	potential	ADJ
ftr-299	4301	39	refund	refund	NOUN
ftr-299	4301	40	or	or	CCONJ
ftr-299	4301	41	credit	credit	NOUN
ftr-299	4301	42	of	of	ADP
ftr-299	4301	43	any	any	DET
ftr-299	4301	44	amounts	amount	NOUN
ftr-299	4301	45	collected	collect	VERB
ftr-299	4301	46	or	or	CCONJ
ftr-299	4301	47	otherwise	otherwise	ADV
ftr-299	4301	48	paid	pay	VERB
ftr-299	4301	49	by	by	ADP
ftr-299	4301	50	the	the	DET
ftr-299	4301	51	requesting	request	VERB
ftr-299	4301	52	spouse	spouse	NOUN
ftr-299	4301	53	during	during	ADP
ftr-299	4301	54	the	the	DET
ftr-299	4301	55	applicable	applicable	ADJ
ftr-299	4301	56	look	look	VERB
ftr-299	4301	57	-	-	PUNCT
ftr-299	4301	58	back	back	NOUN
ftr-299	4301	59	period	period	NOUN
ftr-299	4301	60	of	of	ADP
ftr-299	4301	61	§	§	PROPN
ftr-299	4301	62	6511(b)(2	6511(b)(2	NOUN
ftr-299	4301	63	)	)	PUNCT
ftr-299	4301	64	,	,	PUNCT
ftr-299	4301	65	even	even	ADV
ftr-299	4301	66	if	if	SCONJ
ftr-299	4301	67	the	the	DET
ftr-299	4301	68	collection	collection	NOUN
ftr-299	4301	69	period	period	NOUN
ftr-299	4301	70	is	be	AUX
ftr-299	4301	71	closed	closed	ADJ
ftr-299	4301	72	.	.	PUNCT
ftr-299	4302	1	if	if	SCONJ
ftr-299	4302	2	a	a	DET
ftr-299	4302	3	request	request	NOUN
ftr-299	4302	4	for	for	ADP
ftr-299	4302	5	equitable	equitable	ADJ
ftr-299	4302	6	relief	relief	NOUN
ftr-299	4302	7	is	be	AUX
ftr-299	4302	8	filed	file	VERB
ftr-299	4302	9	after	after	ADP
ftr-299	4302	10	the	the	DET
ftr-299	4302	11	expiration	expiration	NOUN
ftr-299	4302	12	of	of	ADP
ftr-299	4302	13	the	the	DET
ftr-299	4302	14	period	period	NOUN
ftr-299	4302	15	of	of	ADP
ftr-299	4302	16	limitations	limitation	NOUN
ftr-299	4302	17	for	for	ADP
ftr-299	4302	18	collection	collection	NOUN
ftr-299	4302	19	of	of	ADP
ftr-299	4302	20	a	a	DET
ftr-299	4302	21	joint	joint	ADJ
ftr-299	4302	22	tax	tax	NOUN
ftr-299	4302	23	liability	liability	NOUN
ftr-299	4302	24	,	,	PUNCT
ftr-299	4302	25	the	the	DET
ftr-299	4302	26	irs	irs	PROPN
ftr-299	4302	27	is	be	AUX
ftr-299	4302	28	barred	bar	VERB
ftr-299	4302	29	from	from	ADP
ftr-299	4302	30	collecting	collect	VERB
ftr-299	4302	31	any	any	DET
ftr-299	4302	32	remaining	remain	VERB
ftr-299	4302	33	unpaid	unpaid	ADJ
ftr-299	4302	34	tax	tax	NOUN
ftr-299	4302	35	from	from	ADP
ftr-299	4302	36	the	the	DET
ftr-299	4302	37	requesting	request	VERB
ftr-299	4302	38	spouse	spouse	NOUN
ftr-299	4302	39	.	.	PUNCT
ftr-299	4303	1	similarly	similarly	ADV
ftr-299	4303	2	,	,	PUNCT
ftr-299	4303	3	if	if	SCONJ
ftr-299	4303	4	a	a	DET
ftr-299	4303	5	request	request	NOUN
ftr-299	4303	6	for	for	ADP
ftr-299	4303	7	equitable	equitable	ADJ
ftr-299	4303	8	relief	relief	NOUN
ftr-299	4303	9	under	under	ADP
ftr-299	4303	10	reg	reg	NOUN
ftr-299	4303	11	.	.	PUNCT
ftr-299	4304	1	§	§	PROPN
ftr-299	4304	2	1.6015	1.6015	NUM
ftr-299	4304	3	-	-	SYM
ftr-299	4304	4	4	4	NUM
ftr-299	4304	5	is	be	AUX
ftr-299	4304	6	filed	file	VERB
ftr-299	4304	7	after	after	ADP
ftr-299	4304	8	the	the	DET
ftr-299	4304	9	expiration	expiration	NOUN
ftr-299	4304	10	of	of	ADP
ftr-299	4304	11	the	the	DET
ftr-299	4304	12	limitation	limitation	NOUN
ftr-299	4304	13	period	period	NOUN
ftr-299	4304	14	for	for	ADP
ftr-299	4304	15	a	a	DET
ftr-299	4304	16	credit	credit	NOUN
ftr-299	4304	17	or	or	CCONJ
ftr-299	4304	18	refund	refund	NOUN
ftr-299	4304	19	,	,	PUNCT
ftr-299	4304	20	§	§	PROPN
ftr-299	4304	21	6511(b)(1	6511(b)(1	NOUN
ftr-299	4304	22	)	)	PUNCT
ftr-299	4304	23	bars	bar	VERB
ftr-299	4304	24	the	the	DET
ftr-299	4304	25	irs	irs	PROPN
ftr-299	4304	26	from	from	ADP
ftr-299	4304	27	allowing	allow	VERB
ftr-299	4304	28	,	,	PUNCT
ftr-299	4304	29	and	and	CCONJ
ftr-299	4304	30	a	a	DET
ftr-299	4304	31	taxpayer	taxpayer	NOUN
ftr-299	4304	32	from	from	ADP
ftr-299	4304	33	receiving	receive	VERB
ftr-299	4304	34	,	,	PUNCT
ftr-299	4304	35	a	a	DET
ftr-299	4304	36	credit	credit	NOUN
ftr-299	4304	37	or	or	CCONJ
ftr-299	4304	38	refund	refund	NOUN
ftr-299	4304	39	.	.	PUNCT
ftr-299	4305	1	the	the	DET
ftr-299	4305	2	irs	irs	PROPN
ftr-299	4305	3	will	will	AUX
ftr-299	4305	4	not	not	PART
ftr-299	4305	5	consider	consider	VERB
ftr-299	4305	6	an	an	DET
ftr-299	4305	7	individual	individual	NOUN
ftr-299	4305	8	’s	’s	PART
ftr-299	4305	9	request	request	NOUN
ftr-299	4305	10	to	to	PART
ftr-299	4305	11	be	be	AUX
ftr-299	4305	12	equitably	equitably	ADV
ftr-299	4305	13	relieved	relieve	VERB
ftr-299	4305	14	from	from	ADP
ftr-299	4305	15	a	a	DET
ftr-299	4305	16	tax	tax	NOUN
ftr-299	4305	17	that	that	PRON
ftr-299	4305	18	is	be	AUX
ftr-299	4305	19	no	no	ADV
ftr-299	4305	20	longer	long	ADV
ftr-299	4305	21	legally	legally	ADV
ftr-299	4305	22	collectible	collectible	ADJ
ftr-299	4305	23	.	.	PUNCT
ftr-299	4306	1	the	the	DET
ftr-299	4306	2	proposed	propose	VERB
ftr-299	4306	3	regulations	regulation	NOUN
ftr-299	4306	4	have	have	VERB
ftr-299	4306	5	no	no	DET
ftr-299	4306	6	effect	effect	NOUN
ftr-299	4306	7	on	on	ADP
ftr-299	4306	8	the	the	DET
ftr-299	4306	9	two	two	NUM
ftr-299	4306	10	-	-	PUNCT
ftr-299	4306	11	year	year	NOUN
ftr-299	4306	12	deadline	deadline	NOUN
ftr-299	4306	13	to	to	PART
ftr-299	4306	14	elect	elect	VERB
ftr-299	4306	15	relief	relief	NOUN
ftr-299	4306	16	under	under	ADP
ftr-299	4306	17	§	§	PROPN
ftr-299	4306	18	6015(b	6015(b	NOUN
ftr-299	4306	19	)	)	PUNCT
ftr-299	4306	20	(	(	PUNCT
ftr-299	4306	21	and	and	CCONJ
ftr-299	4306	22	reg	reg	NOUN
ftr-299	4306	23	.	.	PUNCT
ftr-299	4307	1	§	§	PROPN
ftr-299	4307	2	1.6015	1.6015	NUM
ftr-299	4307	3	-	-	SYM
ftr-299	4307	4	2	2	NUM
ftr-299	4307	5	)	)	PUNCT
ftr-299	4307	6	or	or	CCONJ
ftr-299	4307	7	§	§	PROPN
ftr-299	4307	8	6015(c	6015(c	NOUN
ftr-299	4307	9	)	)	PUNCT
ftr-299	4307	10	(	(	PUNCT
ftr-299	4307	11	and	and	CCONJ
ftr-299	4307	12	reg	reg	NOUN
ftr-299	4307	13	.	.	PUNCT
ftr-299	4308	1	§	§	PROPN
ftr-299	4308	2	1.6015	1.6015	NUM
ftr-299	4308	3	-	-	SYM
ftr-299	4308	4	3	3	NUM
ftr-299	4308	5	)	)	PUNCT
ftr-299	4308	6	.	.	PUNCT
ftr-299	4309	1	4	4	X
ftr-299	4309	2	.	.	X
ftr-299	4309	3	the	the	DET
ftr-299	4309	4	irs	irs	PROPN
ftr-299	4309	5	is	be	AUX
ftr-299	4309	6	attempting	attempt	VERB
ftr-299	4309	7	to	to	PART
ftr-299	4309	8	be	be	AUX
ftr-299	4309	9	more	more	ADV
ftr-299	4309	10	equitable	equitable	ADJ
ftr-299	4309	11	in	in	ADP
ftr-299	4309	12	granting	grant	VERB
ftr-299	4309	13	innocent	innocent	ADJ
ftr-299	4309	14	spouse	spouse	NOUN
ftr-299	4309	15	relief	relief	NOUN
ftr-299	4309	16	.	.	PUNCT
ftr-299	4310	1	notice	notice	VERB
ftr-299	4310	2	2012	2012	NUM
ftr-299	4310	3	-	-	SYM
ftr-299	4310	4	8	8	NUM
ftr-299	4310	5	,	,	PUNCT
ftr-299	4310	6	2012	2012	NUM
ftr-299	4310	7	-	-	SYM
ftr-299	4310	8	4	4	NUM
ftr-299	4310	9	i.r.b	i.r.b	NOUN
ftr-299	4310	10	.	.	PUNCT
ftr-299	4311	1	309	309	NUM
ftr-299	4311	2	(	(	PUNCT
ftr-299	4311	3	1/6/12	1/6/12	NUM
ftr-299	4311	4	)	)	PUNCT
ftr-299	4311	5	.	.	PUNCT
ftr-299	4312	1	this	this	DET
ftr-299	4312	2	notice	notice	NOUN
ftr-299	4312	3	provides	provide	VERB
ftr-299	4312	4	a	a	DET
ftr-299	4312	5	proposed	propose	VERB
ftr-299	4312	6	revenue	revenue	NOUN
ftr-299	4312	7	procedure	procedure	NOUN
ftr-299	4312	8	that	that	PRON
ftr-299	4312	9	will	will	AUX
ftr-299	4312	10	supersede	supersede	VERB
ftr-299	4312	11	rev	rev	PROPN
ftr-299	4312	12	.	.	PROPN
ftr-299	4312	13	proc	proc	PROPN
ftr-299	4312	14	.	.	PUNCT
ftr-299	4313	1	2003	2003	NUM
ftr-299	4313	2	-	-	SYM
ftr-299	4313	3	61	61	NUM
ftr-299	4313	4	,	,	PUNCT
ftr-299	4313	5	2003	2003	NUM
ftr-299	4313	6	-	-	SYM
ftr-299	4313	7	2	2	NUM
ftr-299	4313	8	c.b	c.b	PROPN
ftr-299	4313	9	.	.	PROPN
ftr-299	4313	10	296	296	NUM
ftr-299	4313	11	,	,	PUNCT
ftr-299	4313	12	which	which	PRON
ftr-299	4313	13	provides	provide	VERB
ftr-299	4313	14	guidance	guidance	NOUN
ftr-299	4313	15	regarding	regard	VERB
ftr-299	4313	16	§	§	PROPN
ftr-299	4313	17	6015(f	6015(f	NUM
ftr-299	4313	18	)	)	PUNCT
ftr-299	4313	19	relief	relief	NOUN
ftr-299	4313	20	from	from	ADP
ftr-299	4313	21	joint	joint	ADJ
ftr-299	4313	22	and	and	CCONJ
ftr-299	4313	23	several	several	ADJ
ftr-299	4313	24	liability	liability	NOUN
ftr-299	4313	25	.	.	PUNCT
ftr-299	4314	1	the	the	DET
ftr-299	4314	2	factors	factor	NOUN
ftr-299	4314	3	used	use	VERB
ftr-299	4314	4	in	in	ADP
ftr-299	4314	5	making	make	VERB
ftr-299	4314	6	§	§	PROPN
ftr-299	4314	7	6015(f	6015(f	NUM
ftr-299	4314	8	)	)	PUNCT
ftr-299	4314	9	innocent	innocent	ADJ
ftr-299	4314	10	spouse	spouse	NOUN
ftr-299	4314	11	relief	relief	NOUN
ftr-299	4314	12	determinations	determination	NOUN
ftr-299	4314	13	will	will	AUX
ftr-299	4314	14	be	be	AUX
ftr-299	4314	15	revised	revise	VERB
ftr-299	4314	16	“	"	PUNCT
ftr-299	4314	17	to	to	PART
ftr-299	4314	18	ensure	ensure	VERB
ftr-299	4314	19	that	that	SCONJ
ftr-299	4314	20	requests	request	NOUN
ftr-299	4314	21	for	for	ADP
ftr-299	4314	22	innocent	innocent	ADJ
ftr-299	4314	23	spouse	spouse	NOUN
ftr-299	4314	24	relief	relief	NOUN
ftr-299	4314	25	are	be	AUX
ftr-299	4314	26	granted	grant	VERB
ftr-299	4314	27	under	under	ADP
ftr-299	4314	28	section	section	NOUN
ftr-299	4314	29	6015(f	6015(f	NUM
ftr-299	4314	30	)	)	PUNCT
ftr-299	4314	31	432	432	NUM
ftr-299	4314	32	florida	florida	PROPN
ftr-299	4314	33	tax	tax	NOUN
ftr-299	4314	34	review	review	NOUN
ftr-299	4314	35	[	[	X
ftr-299	4314	36	vol	vol	NOUN
ftr-299	4314	37	.	.	PUNCT
ftr-299	4315	1	15:5	15:5	NUM
ftr-299	4315	2	when	when	SCONJ
ftr-299	4315	3	the	the	DET
ftr-299	4315	4	facts	fact	NOUN
ftr-299	4315	5	and	and	CCONJ
ftr-299	4315	6	circumstances	circumstance	NOUN
ftr-299	4315	7	warrant	warrant	VERB
ftr-299	4315	8	and	and	CCONJ
ftr-299	4315	9	that	that	SCONJ
ftr-299	4315	10	,	,	PUNCT
ftr-299	4315	11	when	when	SCONJ
ftr-299	4315	12	appropriate	appropriate	ADJ
ftr-299	4315	13	,	,	PUNCT
ftr-299	4315	14	requests	request	NOUN
ftr-299	4315	15	are	be	AUX
ftr-299	4315	16	granted	grant	VERB
ftr-299	4315	17	in	in	ADP
ftr-299	4315	18	the	the	DET
ftr-299	4315	19	initial	initial	ADJ
ftr-299	4315	20	stage	stage	NOUN
ftr-299	4315	21	of	of	ADP
ftr-299	4315	22	the	the	DET
ftr-299	4315	23	administrative	administrative	ADJ
ftr-299	4315	24	process	process	NOUN
ftr-299	4315	25	.	.	PUNCT
ftr-299	4315	26	”	"	PUNCT
ftr-299	4316	1	the	the	DET
ftr-299	4316	2	revenue	revenue	NOUN
ftr-299	4316	3	procedure	procedure	NOUN
ftr-299	4316	4	expands	expand	VERB
ftr-299	4316	5	how	how	SCONJ
ftr-299	4316	6	the	the	DET
ftr-299	4316	7	irs	irs	PROPN
ftr-299	4316	8	will	will	AUX
ftr-299	4316	9	take	take	VERB
ftr-299	4316	10	into	into	ADP
ftr-299	4316	11	account	account	NOUN
ftr-299	4316	12	abuse	abuse	NOUN
ftr-299	4316	13	and	and	CCONJ
ftr-299	4316	14	financial	financial	ADJ
ftr-299	4316	15	control	control	NOUN
ftr-299	4316	16	by	by	ADP
ftr-299	4316	17	the	the	DET
ftr-299	4316	18	nonrequesting	nonrequesting	NOUN
ftr-299	4316	19	spouse	spouse	NOUN
ftr-299	4316	20	in	in	ADP
ftr-299	4316	21	determining	determine	VERB
ftr-299	4316	22	whether	whether	SCONJ
ftr-299	4316	23	equitable	equitable	ADJ
ftr-299	4316	24	relief	relief	NOUN
ftr-299	4316	25	is	be	AUX
ftr-299	4316	26	warranted	warrant	VERB
ftr-299	4316	27	,	,	PUNCT
ftr-299	4316	28	because	because	SCONJ
ftr-299	4316	29	when	when	SCONJ
ftr-299	4316	30	a	a	DET
ftr-299	4316	31	requesting	request	VERB
ftr-299	4316	32	spouse	spouse	NOUN
ftr-299	4316	33	has	have	AUX
ftr-299	4316	34	been	be	AUX
ftr-299	4316	35	abused	abuse	VERB
ftr-299	4316	36	by	by	ADP
ftr-299	4316	37	the	the	DET
ftr-299	4316	38	nonrequesting	nonrequesting	NOUN
ftr-299	4316	39	spouse	spouse	NOUN
ftr-299	4316	40	,	,	PUNCT
ftr-299	4316	41	the	the	DET
ftr-299	4316	42	requesting	request	VERB
ftr-299	4316	43	spouse	spouse	NOUN
ftr-299	4316	44	may	may	AUX
ftr-299	4316	45	not	not	PART
ftr-299	4316	46	have	have	AUX
ftr-299	4316	47	been	be	AUX
ftr-299	4316	48	able	able	ADJ
ftr-299	4316	49	to	to	PART
ftr-299	4316	50	challenge	challenge	VERB
ftr-299	4316	51	the	the	DET
ftr-299	4316	52	treatment	treatment	NOUN
ftr-299	4316	53	of	of	ADP
ftr-299	4316	54	any	any	DET
ftr-299	4316	55	items	item	NOUN
ftr-299	4316	56	on	on	ADP
ftr-299	4316	57	the	the	DET
ftr-299	4316	58	joint	joint	ADJ
ftr-299	4316	59	return	return	NOUN
ftr-299	4316	60	,	,	PUNCT
ftr-299	4316	61	question	question	VERB
ftr-299	4316	62	the	the	DET
ftr-299	4316	63	payment	payment	NOUN
ftr-299	4316	64	of	of	ADP
ftr-299	4316	65	the	the	DET
ftr-299	4316	66	taxes	taxis	NOUN
ftr-299	4316	67	reported	report	VERB
ftr-299	4316	68	as	as	ADP
ftr-299	4316	69	due	due	ADJ
ftr-299	4316	70	on	on	ADP
ftr-299	4316	71	the	the	DET
ftr-299	4316	72	joint	joint	ADJ
ftr-299	4316	73	return	return	NOUN
ftr-299	4316	74	,	,	PUNCT
ftr-299	4316	75	or	or	CCONJ
ftr-299	4316	76	challenge	challenge	VERB
ftr-299	4316	77	the	the	DET
ftr-299	4316	78	nonrequesting	nonrequesting	NOUN
ftr-299	4316	79	spouse	spouse	NOUN
ftr-299	4316	80	’s	’s	PART
ftr-299	4316	81	assurance	assurance	NOUN
ftr-299	4316	82	regarding	regard	VERB
ftr-299	4316	83	the	the	DET
ftr-299	4316	84	payment	payment	NOUN
ftr-299	4316	85	of	of	ADP
ftr-299	4316	86	the	the	DET
ftr-299	4316	87	taxes	taxis	NOUN
ftr-299	4316	88	.	.	PUNCT
ftr-299	4317	1	furthermore	furthermore	ADV
ftr-299	4317	2	,	,	PUNCT
ftr-299	4317	3	a	a	DET
ftr-299	4317	4	lack	lack	NOUN
ftr-299	4317	5	of	of	ADP
ftr-299	4317	6	financial	financial	ADJ
ftr-299	4317	7	control	control	NOUN
ftr-299	4317	8	may	may	AUX
ftr-299	4317	9	have	have	VERB
ftr-299	4317	10	a	a	DET
ftr-299	4317	11	similar	similar	ADJ
ftr-299	4317	12	impact	impact	NOUN
ftr-299	4317	13	on	on	ADP
ftr-299	4317	14	the	the	DET
ftr-299	4317	15	requesting	request	VERB
ftr-299	4317	16	spouse	spouse	NOUN
ftr-299	4317	17	’s	’s	PART
ftr-299	4317	18	ability	ability	NOUN
ftr-299	4317	19	to	to	PART
ftr-299	4317	20	satisfy	satisfy	VERB
ftr-299	4317	21	joint	joint	ADJ
ftr-299	4317	22	tax	tax	NOUN
ftr-299	4317	23	liabilities	liability	NOUN
ftr-299	4317	24	.	.	PUNCT
ftr-299	4318	1	thus	thus	ADV
ftr-299	4318	2	,	,	PUNCT
ftr-299	4318	3	the	the	DET
ftr-299	4318	4	proposed	propose	VERB
ftr-299	4318	5	revenue	revenue	NOUN
ftr-299	4318	6	procedure	procedure	NOUN
ftr-299	4318	7	provides	provide	VERB
ftr-299	4318	8	that	that	DET
ftr-299	4318	9	abuse	abuse	NOUN
ftr-299	4318	10	or	or	CCONJ
ftr-299	4318	11	lack	lack	NOUN
ftr-299	4318	12	of	of	ADP
ftr-299	4318	13	financial	financial	ADJ
ftr-299	4318	14	control	control	NOUN
ftr-299	4318	15	may	may	AUX
ftr-299	4318	16	mitigate	mitigate	VERB
ftr-299	4318	17	other	other	ADJ
ftr-299	4318	18	factors	factor	NOUN
ftr-299	4318	19	that	that	PRON
ftr-299	4318	20	might	might	AUX
ftr-299	4318	21	otherwise	otherwise	ADV
ftr-299	4318	22	weigh	weigh	VERB
ftr-299	4318	23	against	against	ADP
ftr-299	4318	24	granting	grant	VERB
ftr-299	4318	25	§	§	PROPN
ftr-299	4318	26	6015(f	6015(f	PRON
ftr-299	4318	27	)	)	PUNCT
ftr-299	4318	28	equitable	equitable	ADJ
ftr-299	4318	29	relief	relief	NOUN
ftr-299	4318	30	.	.	PUNCT
ftr-299	4319	1	the	the	DET
ftr-299	4319	2	proposed	propose	VERB
ftr-299	4319	3	revenue	revenue	NOUN
ftr-299	4319	4	procedure	procedure	NOUN
ftr-299	4319	5	also	also	ADV
ftr-299	4319	6	provides	provide	VERB
ftr-299	4319	7	for	for	ADP
ftr-299	4319	8	certain	certain	ADJ
ftr-299	4319	9	streamlined	streamlined	ADJ
ftr-299	4319	10	case	case	NOUN
ftr-299	4319	11	determinations	determination	NOUN
ftr-299	4319	12	;	;	PUNCT
ftr-299	4319	13	new	new	ADJ
ftr-299	4319	14	guidance	guidance	NOUN
ftr-299	4319	15	on	on	ADP
ftr-299	4319	16	the	the	DET
ftr-299	4319	17	potential	potential	ADJ
ftr-299	4319	18	impact	impact	NOUN
ftr-299	4319	19	of	of	ADP
ftr-299	4319	20	economic	economic	ADJ
ftr-299	4319	21	hardship	hardship	NOUN
ftr-299	4319	22	;	;	PUNCT
ftr-299	4319	23	and	and	CCONJ
ftr-299	4319	24	the	the	DET
ftr-299	4319	25	weight	weight	NOUN
ftr-299	4319	26	to	to	PART
ftr-299	4319	27	be	be	AUX
ftr-299	4319	28	accorded	accord	VERB
ftr-299	4319	29	to	to	ADP
ftr-299	4319	30	certain	certain	ADJ
ftr-299	4319	31	factual	factual	ADJ
ftr-299	4319	32	circumstances	circumstance	NOUN
ftr-299	4319	33	in	in	ADP
ftr-299	4319	34	determining	determine	VERB
ftr-299	4319	35	equitable	equitable	ADJ
ftr-299	4319	36	relief	relief	NOUN
ftr-299	4319	37	.	.	PUNCT
ftr-299	4320	1			NOUN
ftr-299	4320	2	until	until	SCONJ
ftr-299	4320	3	the	the	DET
ftr-299	4320	4	revenue	revenue	NOUN
ftr-299	4320	5	procedure	procedure	NOUN
ftr-299	4320	6	is	be	AUX
ftr-299	4320	7	finalized	finalize	VERB
ftr-299	4320	8	,	,	PUNCT
ftr-299	4320	9	the	the	DET
ftr-299	4320	10	irs	irs	PROPN
ftr-299	4320	11	will	will	AUX
ftr-299	4320	12	apply	apply	VERB
ftr-299	4320	13	the	the	DET
ftr-299	4320	14	provisions	provision	NOUN
ftr-299	4320	15	in	in	ADP
ftr-299	4320	16	the	the	DET
ftr-299	4320	17	proposed	propose	VERB
ftr-299	4320	18	revenue	revenue	NOUN
ftr-299	4320	19	procedure	procedure	NOUN
ftr-299	4320	20	instead	instead	ADV
ftr-299	4320	21	of	of	ADP
ftr-299	4320	22	rev	rev	PROPN
ftr-299	4320	23	.	.	PROPN
ftr-299	4320	24	proc	proc	PROPN
ftr-299	4320	25	.	.	PUNCT
ftr-299	4321	1	2003	2003	NUM
ftr-299	4321	2	-	-	SYM
ftr-299	4321	3	61	61	NUM
ftr-299	4321	4	in	in	ADP
ftr-299	4321	5	evaluating	evaluate	VERB
ftr-299	4321	6	claims	claim	NOUN
ftr-299	4321	7	for	for	ADP
ftr-299	4321	8	equitable	equitable	ADJ
ftr-299	4321	9	relief	relief	NOUN
ftr-299	4321	10	.	.	PUNCT
ftr-299	4322	1	but	but	CCONJ
ftr-299	4322	2	if	if	SCONJ
ftr-299	4322	3	a	a	DET
ftr-299	4322	4	taxpayer	taxpayer	NOUN
ftr-299	4322	5	would	would	AUX
ftr-299	4322	6	receive	receive	VERB
ftr-299	4322	7	more	more	ADV
ftr-299	4322	8	favorable	favorable	ADJ
ftr-299	4322	9	treatment	treatment	NOUN
ftr-299	4322	10	under	under	ADP
ftr-299	4322	11	one	one	NUM
ftr-299	4322	12	or	or	CCONJ
ftr-299	4322	13	more	more	ADJ
ftr-299	4322	14	of	of	ADP
ftr-299	4322	15	the	the	DET
ftr-299	4322	16	factors	factor	NOUN
ftr-299	4322	17	provided	provide	VERB
ftr-299	4322	18	in	in	ADP
ftr-299	4322	19	rev	rev	PROPN
ftr-299	4322	20	.	.	PROPN
ftr-299	4322	21	proc	proc	PROPN
ftr-299	4322	22	.	.	PUNCT
ftr-299	4323	1	2003	2003	NUM
ftr-299	4323	2	-	-	SYM
ftr-299	4323	3	61	61	NUM
ftr-299	4324	1	and	and	CCONJ
ftr-299	4324	2	so	so	ADV
ftr-299	4324	3	advises	advise	VERB
ftr-299	4324	4	the	the	DET
ftr-299	4324	5	irs	irs	PROPN
ftr-299	4324	6	,	,	PUNCT
ftr-299	4324	7	the	the	DET
ftr-299	4324	8	irs	irs	PROPN
ftr-299	4324	9	will	will	AUX
ftr-299	4324	10	apply	apply	VERB
ftr-299	4324	11	those	those	DET
ftr-299	4324	12	factors	factor	NOUN
ftr-299	4324	13	from	from	ADP
ftr-299	4324	14	rev	rev	PROPN
ftr-299	4324	15	.	.	PROPN
ftr-299	4324	16	proc	proc	PROPN
ftr-299	4324	17	.	.	PUNCT
ftr-299	4325	1	2003	2003	NUM
ftr-299	4325	2	-	-	SYM
ftr-299	4325	3	61	61	NUM
ftr-299	4325	4	,	,	PUNCT
ftr-299	4325	5	until	until	SCONJ
ftr-299	4325	6	the	the	DET
ftr-299	4325	7	new	new	ADJ
ftr-299	4325	8	revenue	revenue	NOUN
ftr-299	4325	9	procedure	procedure	NOUN
ftr-299	4325	10	is	be	AUX
ftr-299	4325	11	finalized	finalize	VERB
ftr-299	4325	12	.	.	PUNCT
ftr-299	4326	1	a.	a.	NOUN
ftr-299	4327	1	the	the	DET
ftr-299	4327	2	tax	tax	NOUN
ftr-299	4327	3	court	court	NOUN
ftr-299	4327	4	tells	tell	VERB
ftr-299	4327	5	the	the	DET
ftr-299	4327	6	irs	irs	PROPN
ftr-299	4327	7	that	that	SCONJ
ftr-299	4327	8	even	even	ADV
ftr-299	4327	9	if	if	SCONJ
ftr-299	4327	10	it	it	PRON
ftr-299	4327	11	wants	want	VERB
ftr-299	4327	12	to	to	PART
ftr-299	4327	13	make	make	VERB
ftr-299	4327	14	a	a	DET
ftr-299	4327	15	taxpayer	taxpayer	NOUN
ftr-299	4327	16	favorable	favorable	ADJ
ftr-299	4327	17	change	change	NOUN
ftr-299	4327	18	to	to	ADP
ftr-299	4327	19	a	a	DET
ftr-299	4327	20	revenue	revenue	NOUN
ftr-299	4327	21	procedure	procedure	NOUN
ftr-299	4327	22	,	,	PUNCT
ftr-299	4327	23	it	it	PRON
ftr-299	4327	24	needs	need	VERB
ftr-299	4327	25	to	to	PART
ftr-299	4327	26	finalize	finalize	VERB
ftr-299	4327	27	it	it	PRON
ftr-299	4327	28	,	,	PUNCT
ftr-299	4327	29	not	not	PART
ftr-299	4327	30	just	just	ADV
ftr-299	4327	31	publish	publish	VERB
ftr-299	4327	32	a	a	DET
ftr-299	4327	33	proposed	propose	VERB
ftr-299	4327	34	revenue	revenue	NOUN
ftr-299	4327	35	procedure	procedure	NOUN
ftr-299	4327	36	.	.	PUNCT
ftr-299	4328	1	deihl	deihl	PROPN
ftr-299	4328	2	v.	v.	PROPN
ftr-299	4328	3	commissioner	commissioner	PROPN
ftr-299	4328	4	,	,	PUNCT
ftr-299	4328	5	t.c	t.c	PROPN
ftr-299	4328	6	.	.	PROPN
ftr-299	4328	7	memo	memo	NOUN
ftr-299	4328	8	.	.	PUNCT
ftr-299	4329	1	2012	2012	NUM
ftr-299	4329	2	-	-	SYM
ftr-299	4329	3	176	176	NUM
ftr-299	4329	4	(	(	PUNCT
ftr-299	4329	5	6/21/12	6/21/12	PROPN
ftr-299	4329	6	)	)	PUNCT
ftr-299	4329	7	.	.	PUNCT
ftr-299	4330	1	the	the	DET
ftr-299	4330	2	tax	tax	NOUN
ftr-299	4330	3	court	court	NOUN
ftr-299	4330	4	(	(	PUNCT
ftr-299	4330	5	judge	judge	NOUN
ftr-299	4330	6	marvel	marvel	PROPN
ftr-299	4330	7	)	)	PUNCT
ftr-299	4330	8	declined	decline	VERB
ftr-299	4330	9	to	to	PART
ftr-299	4330	10	apply	apply	VERB
ftr-299	4330	11	the	the	DET
ftr-299	4330	12	provisions	provision	NOUN
ftr-299	4330	13	of	of	ADP
ftr-299	4330	14	the	the	DET
ftr-299	4330	15	proposed	propose	VERB
ftr-299	4330	16	revenue	revenue	NOUN
ftr-299	4330	17	procedure	procedure	NOUN
ftr-299	4330	18	set	set	VERB
ftr-299	4330	19	forth	forth	ADV
ftr-299	4330	20	in	in	ADP
ftr-299	4330	21	notice	notice	NOUN
ftr-299	4330	22	2012	2012	NUM
ftr-299	4330	23	-	-	SYM
ftr-299	4330	24	8	8	NUM
ftr-299	4330	25	,	,	PUNCT
ftr-299	4330	26	2012	2012	NUM
ftr-299	4330	27	-	-	SYM
ftr-299	4330	28	4	4	NUM
ftr-299	4330	29	i.r.b	i.r.b	NOUN
ftr-299	4330	30	.	.	PUNCT
ftr-299	4330	31	309	309	NUM
ftr-299	4330	32	,	,	PUNCT
ftr-299	4330	33	in	in	ADP
ftr-299	4330	34	determining	determine	VERB
ftr-299	4330	35	whether	whether	SCONJ
ftr-299	4330	36	the	the	DET
ftr-299	4330	37	taxpayer	taxpayer	NOUN
ftr-299	4330	38	was	be	AUX
ftr-299	4330	39	entitled	entitle	VERB
ftr-299	4330	40	to	to	PART
ftr-299	4330	41	equitable	equitable	VERB
ftr-299	4330	42	relief	relief	NOUN
ftr-299	4330	43	under	under	ADP
ftr-299	4330	44	§	§	PROPN
ftr-299	4330	45	6015(f	6015(f	NUM
ftr-299	4330	46	)	)	PUNCT
ftr-299	4330	47	and	and	CCONJ
ftr-299	4330	48	instead	instead	ADV
ftr-299	4330	49	applied	apply	VERB
ftr-299	4330	50	rev	rev	PROPN
ftr-299	4330	51	.	.	PROPN
ftr-299	4330	52	proc	proc	PROPN
ftr-299	4330	53	.	.	PUNCT
ftr-299	4331	1	2003	2003	NUM
ftr-299	4331	2	-	-	SYM
ftr-299	4331	3	61	61	NUM
ftr-299	4331	4	,	,	PUNCT
ftr-299	4331	5	2003	2003	NUM
ftr-299	4331	6	-	-	SYM
ftr-299	4331	7	2	2	NUM
ftr-299	4331	8	c.b	c.b	PROPN
ftr-299	4331	9	.	.	PROPN
ftr-299	4331	10	296	296	NUM
ftr-299	4331	11	,	,	PUNCT
ftr-299	4331	12	“	"	PUNCT
ftr-299	4331	13	in	in	ADP
ftr-299	4331	14	view	view	NOUN
ftr-299	4331	15	of	of	ADP
ftr-299	4331	16	the	the	DET
ftr-299	4331	17	fact	fact	NOUN
ftr-299	4331	18	that	that	SCONJ
ftr-299	4331	19	the	the	DET
ftr-299	4331	20	proposed	propose	VERB
ftr-299	4331	21	revenue	revenue	NOUN
ftr-299	4331	22	procedure	procedure	NOUN
ftr-299	4331	23	is	be	AUX
ftr-299	4331	24	not	not	PART
ftr-299	4331	25	final	final	ADJ
ftr-299	4331	26	and	and	CCONJ
ftr-299	4331	27	because	because	SCONJ
ftr-299	4331	28	the	the	DET
ftr-299	4331	29	comment	comment	NOUN
ftr-299	4331	30	period	period	NOUN
ftr-299	4331	31	under	under	ADP
ftr-299	4331	32	the	the	DET
ftr-299	4331	33	notice	notice	NOUN
ftr-299	4331	34	only	only	ADV
ftr-299	4331	35	recently	recently	ADV
ftr-299	4331	36	closed	close	VERB
ftr-299	4331	37	.	.	PUNCT
ftr-299	4331	38	”	"	PUNCT
ftr-299	4332	1	it	it	PRON
ftr-299	4332	2	did	do	AUX
ftr-299	4332	3	,	,	PUNCT
ftr-299	4332	4	however	however	ADV
ftr-299	4332	5	,	,	PUNCT
ftr-299	4332	6	note	note	VERB
ftr-299	4332	7	“	"	PUNCT
ftr-299	4332	8	how	how	SCONJ
ftr-299	4333	1	the	the	DET
ftr-299	4333	2	analysis	analysis	NOUN
ftr-299	4333	3	used	use	VERB
ftr-299	4333	4	in	in	ADP
ftr-299	4333	5	rev	rev	PROPN
ftr-299	4333	6	.	.	PROPN
ftr-299	4333	7	proc	proc	PROPN
ftr-299	4333	8	.	.	PUNCT
ftr-299	4333	9	2003	2003	NUM
ftr-299	4333	10	-	-	SYM
ftr-299	4333	11	61	61	NUM
ftr-299	4333	12	...	...	PUNCT
ftr-299	4333	13	would	would	AUX
ftr-299	4333	14	change	change	VERB
ftr-299	4333	15	if	if	SCONJ
ftr-299	4333	16	the	the	DET
ftr-299	4333	17	proposed	propose	VERB
ftr-299	4333	18	revenue	revenue	NOUN
ftr-299	4333	19	procedure	procedure	NOUN
ftr-299	4333	20	in	in	ADP
ftr-299	4333	21	notice	notice	NOUN
ftr-299	4333	22	2012	2012	NUM
ftr-299	4333	23	-	-	SYM
ftr-299	4333	24	8	8	NUM
ftr-299	4333	25	...	...	PUNCT
ftr-299	4333	26	had	have	AUX
ftr-299	4333	27	actually	actually	ADV
ftr-299	4333	28	been	be	AUX
ftr-299	4333	29	finalized	finalize	VERB
ftr-299	4333	30	.	.	PUNCT
ftr-299	4333	31	”	"	PUNCT
ftr-299	4334	1	but	but	CCONJ
ftr-299	4334	2	on	on	ADP
ftr-299	4334	3	the	the	DET
ftr-299	4334	4	facts	fact	NOUN
ftr-299	4334	5	the	the	DET
ftr-299	4334	6	proposed	propose	VERB
ftr-299	4334	7	changes	change	NOUN
ftr-299	4334	8	did	do	AUX
ftr-299	4334	9	not	not	PART
ftr-299	4334	10	affect	affect	VERB
ftr-299	4334	11	the	the	DET
ftr-299	4334	12	conclusion	conclusion	NOUN
ftr-299	4334	13	that	that	SCONJ
ftr-299	4334	14	relief	relief	NOUN
ftr-299	4334	15	was	be	AUX
ftr-299	4334	16	not	not	PART
ftr-299	4334	17	warranted	warrant	VERB
ftr-299	4334	18	.	.	PUNCT
ftr-299	4335	1	b.	b.	PROPN
ftr-299	4336	1	more	more	ADV
ftr-299	4336	2	equitable	equitable	ADJ
ftr-299	4336	3	and	and	CCONJ
ftr-299	4336	4	streamlined	streamlined	ADJ
ftr-299	4336	5	equitable	equitable	ADJ
ftr-299	4336	6	relief	relief	NOUN
ftr-299	4336	7	is	be	AUX
ftr-299	4336	8	finally	finally	ADV
ftr-299	4336	9	here	here	ADV
ftr-299	4336	10	!	!	PUNCT
ftr-299	4337	1	rev	rev	PROPN
ftr-299	4337	2	.	.	PROPN
ftr-299	4337	3	proc	proc	PROPN
ftr-299	4337	4	.	.	PUNCT
ftr-299	4338	1	2013	2013	NUM
ftr-299	4338	2	-	-	SYM
ftr-299	4338	3	34	34	NUM
ftr-299	4338	4	,	,	PUNCT
ftr-299	4338	5	2013	2013	NUM
ftr-299	4338	6	-	-	SYM
ftr-299	4338	7	43	43	NUM
ftr-299	4338	8	i.r.b	i.r.b	NOUN
ftr-299	4338	9	.	.	PUNCT
ftr-299	4339	1	397	397	NUM
ftr-299	4339	2	(	(	PUNCT
ftr-299	4339	3	9/16/13	9/16/13	NUM
ftr-299	4339	4	)	)	PUNCT
ftr-299	4339	5	.	.	PUNCT
ftr-299	4340	1	the	the	DET
ftr-299	4340	2	irs	irs	PROPN
ftr-299	4340	3	has	have	AUX
ftr-299	4340	4	finalized	finalize	VERB
ftr-299	4340	5	,	,	PUNCT
ftr-299	4340	6	with	with	ADP
ftr-299	4340	7	some	some	DET
ftr-299	4340	8	changes	change	NOUN
ftr-299	4340	9	,	,	PUNCT
ftr-299	4340	10	the	the	DET
ftr-299	4340	11	revenue	revenue	NOUN
ftr-299	4340	12	procedure	procedure	NOUN
ftr-299	4340	13	proposed	propose	VERB
ftr-299	4340	14	in	in	ADP
ftr-299	4340	15	notice	notice	NOUN
ftr-299	4340	16	2012	2012	NUM
ftr-299	4340	17	-	-	SYM
ftr-299	4340	18	8	8	NUM
ftr-299	4340	19	,	,	PUNCT
ftr-299	4340	20	2012	2012	NUM
ftr-299	4340	21	-	-	SYM
ftr-299	4340	22	4	4	NUM
ftr-299	4340	23	i.r.b	i.r.b	NOUN
ftr-299	4340	24	.	.	PUNCT
ftr-299	4340	25	309	309	NUM
ftr-299	4340	26	to	to	PART
ftr-299	4340	27	modify	modify	VERB
ftr-299	4340	28	and	and	CCONJ
ftr-299	4340	29	supersede	supersede	VERB
ftr-299	4340	30	rev	rev	NOUN
ftr-299	4340	31	.	.	PROPN
ftr-299	4340	32	proc	proc	PROPN
ftr-299	4340	33	.	.	PUNCT
ftr-299	4341	1	20032014	20032014	NUM
ftr-299	4341	2	]	]	PUNCT
ftr-299	4341	3	recent	recent	ADJ
ftr-299	4341	4	developments	development	NOUN
ftr-299	4341	5	in	in	ADP
ftr-299	4341	6	federal	federal	ADJ
ftr-299	4341	7	income	income	NOUN
ftr-299	4341	8	taxation	taxation	NOUN
ftr-299	4341	9	433	433	NUM
ftr-299	4341	10	61	61	NUM
ftr-299	4341	11	,	,	PUNCT
ftr-299	4341	12	2003	2003	NUM
ftr-299	4341	13	-	-	SYM
ftr-299	4341	14	2	2	NUM
ftr-299	4341	15	c.b	c.b	PROPN
ftr-299	4341	16	.	.	PROPN
ftr-299	4341	17	296	296	NUM
ftr-299	4341	18	,	,	PUNCT
ftr-299	4341	19	to	to	PART
ftr-299	4341	20	provide	provide	VERB
ftr-299	4341	21	guidance	guidance	NOUN
ftr-299	4341	22	regarding	regard	VERB
ftr-299	4341	23	equitable	equitable	ADJ
ftr-299	4341	24	relief	relief	NOUN
ftr-299	4341	25	under	under	ADP
ftr-299	4341	26	(	(	PUNCT
ftr-299	4341	27	1	1	NUM
ftr-299	4341	28	)	)	PUNCT
ftr-299	4341	29	§	§	PROPN
ftr-299	4341	30	6015(f	6015(f	NUM
ftr-299	4341	31	)	)	PUNCT
ftr-299	4341	32	from	from	ADP
ftr-299	4341	33	joint	joint	ADJ
ftr-299	4341	34	and	and	CCONJ
ftr-299	4341	35	several	several	ADJ
ftr-299	4341	36	liability	liability	NOUN
ftr-299	4341	37	,	,	PUNCT
ftr-299	4341	38	and	and	CCONJ
ftr-299	4341	39	(	(	PUNCT
ftr-299	4341	40	2	2	X
ftr-299	4341	41	)	)	PUNCT
ftr-299	4341	42	§	§	NOUN
ftr-299	4341	43	66(c	66(c	NUM
ftr-299	4341	44	)	)	PUNCT
ftr-299	4341	45	from	from	ADP
ftr-299	4341	46	income	income	NOUN
ftr-299	4341	47	tax	tax	NOUN
ftr-299	4341	48	liability	liability	NOUN
ftr-299	4341	49	resulting	result	VERB
ftr-299	4341	50	from	from	ADP
ftr-299	4341	51	the	the	DET
ftr-299	4341	52	operation	operation	NOUN
ftr-299	4341	53	of	of	ADP
ftr-299	4341	54	community	community	NOUN
ftr-299	4341	55	property	property	NOUN
ftr-299	4341	56	law	law	NOUN
ftr-299	4341	57	to	to	ADP
ftr-299	4341	58	taxpayers	taxpayer	NOUN
ftr-299	4341	59	domiciled	domicile	VERB
ftr-299	4341	60	in	in	ADP
ftr-299	4341	61	a	a	DET
ftr-299	4341	62	community	community	NOUN
ftr-299	4341	63	property	property	NOUN
ftr-299	4341	64	state	state	NOUN
ftr-299	4341	65	who	who	PRON
ftr-299	4341	66	do	do	AUX
ftr-299	4341	67	not	not	PART
ftr-299	4341	68	file	file	VERB
ftr-299	4341	69	a	a	DET
ftr-299	4341	70	joint	joint	ADJ
ftr-299	4341	71	return	return	NOUN
ftr-299	4341	72	.	.	PUNCT
ftr-299	4342	1	the	the	DET
ftr-299	4342	2	factors	factor	NOUN
ftr-299	4342	3	used	use	VERB
ftr-299	4342	4	in	in	ADP
ftr-299	4342	5	making	make	VERB
ftr-299	4342	6	the	the	DET
ftr-299	4342	7	determinations	determination	NOUN
ftr-299	4342	8	have	have	AUX
ftr-299	4342	9	been	be	AUX
ftr-299	4342	10	revised	revise	VERB
ftr-299	4342	11	“	"	PUNCT
ftr-299	4342	12	to	to	PART
ftr-299	4342	13	ensure	ensure	VERB
ftr-299	4342	14	that	that	SCONJ
ftr-299	4342	15	requests	request	NOUN
ftr-299	4342	16	for	for	ADP
ftr-299	4342	17	innocent	innocent	ADJ
ftr-299	4342	18	spouse	spouse	NOUN
ftr-299	4342	19	relief	relief	NOUN
ftr-299	4342	20	are	be	AUX
ftr-299	4342	21	granted	grant	VERB
ftr-299	4342	22	under	under	ADP
ftr-299	4342	23	section	section	NOUN
ftr-299	4342	24	6015(f	6015(f	NUM
ftr-299	4342	25	)	)	PUNCT
ftr-299	4342	26	when	when	SCONJ
ftr-299	4342	27	the	the	DET
ftr-299	4342	28	facts	fact	NOUN
ftr-299	4342	29	and	and	CCONJ
ftr-299	4342	30	circumstances	circumstance	NOUN
ftr-299	4342	31	warrant	warrant	VERB
ftr-299	4342	32	and	and	CCONJ
ftr-299	4342	33	that	that	SCONJ
ftr-299	4342	34	,	,	PUNCT
ftr-299	4342	35	when	when	SCONJ
ftr-299	4342	36	appropriate	appropriate	ADJ
ftr-299	4342	37	,	,	PUNCT
ftr-299	4342	38	requests	request	NOUN
ftr-299	4342	39	are	be	AUX
ftr-299	4342	40	granted	grant	VERB
ftr-299	4342	41	in	in	ADP
ftr-299	4342	42	the	the	DET
ftr-299	4342	43	initial	initial	ADJ
ftr-299	4342	44	stage	stage	NOUN
ftr-299	4342	45	of	of	ADP
ftr-299	4342	46	the	the	DET
ftr-299	4342	47	administrative	administrative	ADJ
ftr-299	4342	48	process	process	NOUN
ftr-299	4342	49	.	.	PUNCT
ftr-299	4342	50	”	"	PUNCT
ftr-299	4343	1	the	the	DET
ftr-299	4343	2	revenue	revenue	NOUN
ftr-299	4343	3	procedure	procedure	NOUN
ftr-299	4343	4	expands	expand	VERB
ftr-299	4343	5	how	how	SCONJ
ftr-299	4343	6	the	the	DET
ftr-299	4343	7	irs	irs	PROPN
ftr-299	4343	8	will	will	AUX
ftr-299	4343	9	take	take	VERB
ftr-299	4343	10	into	into	ADP
ftr-299	4343	11	account	account	NOUN
ftr-299	4343	12	abuse	abuse	NOUN
ftr-299	4343	13	and	and	CCONJ
ftr-299	4343	14	financial	financial	ADJ
ftr-299	4343	15	control	control	NOUN
ftr-299	4343	16	by	by	ADP
ftr-299	4343	17	the	the	DET
ftr-299	4343	18	nonrequesting	nonrequesting	NOUN
ftr-299	4343	19	spouse	spouse	NOUN
ftr-299	4343	20	in	in	ADP
ftr-299	4343	21	determining	determine	VERB
ftr-299	4343	22	whether	whether	SCONJ
ftr-299	4343	23	equitable	equitable	ADJ
ftr-299	4343	24	relief	relief	NOUN
ftr-299	4343	25	is	be	AUX
ftr-299	4343	26	warranted	warrant	VERB
ftr-299	4343	27	,	,	PUNCT
ftr-299	4343	28	because	because	SCONJ
ftr-299	4343	29	when	when	SCONJ
ftr-299	4343	30	a	a	DET
ftr-299	4343	31	requesting	request	VERB
ftr-299	4343	32	spouse	spouse	NOUN
ftr-299	4343	33	has	have	AUX
ftr-299	4343	34	been	be	AUX
ftr-299	4343	35	abused	abuse	VERB
ftr-299	4343	36	by	by	ADP
ftr-299	4343	37	the	the	DET
ftr-299	4343	38	nonrequesting	nonrequesting	NOUN
ftr-299	4343	39	spouse	spouse	NOUN
ftr-299	4343	40	,	,	PUNCT
ftr-299	4343	41	the	the	DET
ftr-299	4343	42	requesting	request	VERB
ftr-299	4343	43	spouse	spouse	NOUN
ftr-299	4343	44	may	may	AUX
ftr-299	4343	45	not	not	PART
ftr-299	4343	46	have	have	AUX
ftr-299	4343	47	been	be	AUX
ftr-299	4343	48	able	able	ADJ
ftr-299	4343	49	to	to	PART
ftr-299	4343	50	challenge	challenge	VERB
ftr-299	4343	51	the	the	DET
ftr-299	4343	52	treatment	treatment	NOUN
ftr-299	4343	53	of	of	ADP
ftr-299	4343	54	any	any	DET
ftr-299	4343	55	items	item	NOUN
ftr-299	4343	56	on	on	ADP
ftr-299	4343	57	the	the	DET
ftr-299	4343	58	joint	joint	ADJ
ftr-299	4343	59	return	return	NOUN
ftr-299	4343	60	,	,	PUNCT
ftr-299	4343	61	question	question	VERB
ftr-299	4343	62	the	the	DET
ftr-299	4343	63	payment	payment	NOUN
ftr-299	4343	64	of	of	ADP
ftr-299	4343	65	the	the	DET
ftr-299	4343	66	taxes	taxis	NOUN
ftr-299	4343	67	reported	report	VERB
ftr-299	4343	68	as	as	ADP
ftr-299	4343	69	due	due	ADJ
ftr-299	4343	70	on	on	ADP
ftr-299	4343	71	the	the	DET
ftr-299	4343	72	joint	joint	ADJ
ftr-299	4343	73	return	return	NOUN
ftr-299	4343	74	,	,	PUNCT
ftr-299	4343	75	or	or	CCONJ
ftr-299	4343	76	challenge	challenge	VERB
ftr-299	4343	77	the	the	DET
ftr-299	4343	78	nonrequesting	nonrequesting	NOUN
ftr-299	4343	79	spouse	spouse	NOUN
ftr-299	4343	80	’s	’s	PART
ftr-299	4343	81	assurance	assurance	NOUN
ftr-299	4343	82	regarding	regard	VERB
ftr-299	4343	83	the	the	DET
ftr-299	4343	84	payment	payment	NOUN
ftr-299	4343	85	of	of	ADP
ftr-299	4343	86	the	the	DET
ftr-299	4343	87	taxes	taxis	NOUN
ftr-299	4343	88	.	.	PUNCT
ftr-299	4344	1	furthermore	furthermore	ADV
ftr-299	4344	2	,	,	PUNCT
ftr-299	4344	3	a	a	DET
ftr-299	4344	4	lack	lack	NOUN
ftr-299	4344	5	of	of	ADP
ftr-299	4344	6	financial	financial	ADJ
ftr-299	4344	7	control	control	NOUN
ftr-299	4344	8	may	may	AUX
ftr-299	4344	9	have	have	VERB
ftr-299	4344	10	a	a	DET
ftr-299	4344	11	similar	similar	ADJ
ftr-299	4344	12	impact	impact	NOUN
ftr-299	4344	13	on	on	ADP
ftr-299	4344	14	the	the	DET
ftr-299	4344	15	requesting	request	VERB
ftr-299	4344	16	spouse	spouse	NOUN
ftr-299	4344	17	’s	’s	PART
ftr-299	4344	18	ability	ability	NOUN
ftr-299	4344	19	to	to	PART
ftr-299	4344	20	satisfy	satisfy	VERB
ftr-299	4344	21	joint	joint	ADJ
ftr-299	4344	22	tax	tax	NOUN
ftr-299	4344	23	liabilities	liability	NOUN
ftr-299	4344	24	.	.	PUNCT
ftr-299	4345	1	thus	thus	ADV
ftr-299	4345	2	,	,	PUNCT
ftr-299	4345	3	the	the	DET
ftr-299	4345	4	revenue	revenue	NOUN
ftr-299	4345	5	procedure	procedure	NOUN
ftr-299	4345	6	provides	provide	VERB
ftr-299	4345	7	that	that	DET
ftr-299	4345	8	abuse	abuse	NOUN
ftr-299	4345	9	or	or	CCONJ
ftr-299	4345	10	lack	lack	NOUN
ftr-299	4345	11	of	of	ADP
ftr-299	4345	12	financial	financial	ADJ
ftr-299	4345	13	control	control	NOUN
ftr-299	4345	14	may	may	AUX
ftr-299	4345	15	mitigate	mitigate	VERB
ftr-299	4345	16	other	other	ADJ
ftr-299	4345	17	factors	factor	NOUN
ftr-299	4345	18	that	that	PRON
ftr-299	4345	19	might	might	AUX
ftr-299	4345	20	otherwise	otherwise	ADV
ftr-299	4345	21	weigh	weigh	VERB
ftr-299	4345	22	against	against	ADP
ftr-299	4345	23	granting	grant	VERB
ftr-299	4345	24	§	§	PROPN
ftr-299	4345	25	6015(f	6015(f	PRON
ftr-299	4345	26	)	)	PUNCT
ftr-299	4345	27	equitable	equitable	ADJ
ftr-299	4345	28	relief	relief	NOUN
ftr-299	4345	29	.	.	PUNCT
ftr-299	4346	1	the	the	DET
ftr-299	4346	2	revenue	revenue	NOUN
ftr-299	4346	3	procedure	procedure	NOUN
ftr-299	4346	4	also	also	ADV
ftr-299	4346	5	provides	provide	VERB
ftr-299	4346	6	for	for	ADP
ftr-299	4346	7	certain	certain	ADJ
ftr-299	4346	8	streamlined	streamlined	ADJ
ftr-299	4346	9	case	case	NOUN
ftr-299	4346	10	determinations	determination	NOUN
ftr-299	4346	11	for	for	ADP
ftr-299	4346	12	both	both	DET
ftr-299	4346	13	understatement	understatement	NOUN
ftr-299	4346	14	,	,	PUNCT
ftr-299	4346	15	as	as	ADV
ftr-299	4346	16	well	well	ADV
ftr-299	4346	17	as	as	ADP
ftr-299	4346	18	underpayments	underpayment	NOUN
ftr-299	4346	19	,	,	PUNCT
ftr-299	4346	20	of	of	ADP
ftr-299	4346	21	tax	tax	NOUN
ftr-299	4346	22	;	;	PUNCT
ftr-299	4346	23	new	new	ADJ
ftr-299	4346	24	guidance	guidance	NOUN
ftr-299	4346	25	on	on	ADP
ftr-299	4346	26	the	the	DET
ftr-299	4346	27	potential	potential	ADJ
ftr-299	4346	28	impact	impact	NOUN
ftr-299	4346	29	of	of	ADP
ftr-299	4346	30	economic	economic	ADJ
ftr-299	4346	31	hardship	hardship	NOUN
ftr-299	4346	32	;	;	PUNCT
ftr-299	4346	33	and	and	CCONJ
ftr-299	4346	34	the	the	DET
ftr-299	4346	35	weight	weight	NOUN
ftr-299	4346	36	to	to	PART
ftr-299	4346	37	be	be	AUX
ftr-299	4346	38	accorded	accord	VERB
ftr-299	4346	39	to	to	ADP
ftr-299	4346	40	certain	certain	ADJ
ftr-299	4346	41	factual	factual	ADJ
ftr-299	4346	42	circumstances	circumstance	NOUN
ftr-299	4346	43	in	in	ADP
ftr-299	4346	44	determining	determine	VERB
ftr-299	4346	45	equitable	equitable	ADJ
ftr-299	4346	46	relief	relief	NOUN
ftr-299	4346	47	.	.	PUNCT
ftr-299	4347	1	very	very	ADV
ftr-299	4347	2	significantly	significantly	ADV
ftr-299	4347	3	,	,	PUNCT
ftr-299	4347	4	any	any	DET
ftr-299	4347	5	significant	significant	ADJ
ftr-299	4347	6	benefit	benefit	NOUN
ftr-299	4347	7	a	a	DET
ftr-299	4347	8	requesting	request	VERB
ftr-299	4347	9	spouse	spouse	NOUN
ftr-299	4347	10	may	may	AUX
ftr-299	4347	11	have	have	AUX
ftr-299	4347	12	received	receive	VERB
ftr-299	4347	13	from	from	ADP
ftr-299	4347	14	the	the	DET
ftr-299	4347	15	unpaid	unpaid	ADJ
ftr-299	4347	16	tax	tax	NOUN
ftr-299	4347	17	or	or	CCONJ
ftr-299	4347	18	understatement	understatement	NOUN
ftr-299	4347	19	will	will	AUX
ftr-299	4347	20	not	not	PART
ftr-299	4347	21	weigh	weigh	VERB
ftr-299	4347	22	against	against	ADP
ftr-299	4347	23	relief	relief	NOUN
ftr-299	4347	24	(	(	PUNCT
ftr-299	4347	25	will	will	AUX
ftr-299	4347	26	be	be	AUX
ftr-299	4347	27	neutral	neutral	ADJ
ftr-299	4347	28	)	)	PUNCT
ftr-299	4347	29	if	if	SCONJ
ftr-299	4347	30	the	the	DET
ftr-299	4347	31	nonrequesting	nonrequesting	NOUN
ftr-299	4347	32	spouse	spouse	NOUN
ftr-299	4347	33	abused	abuse	VERB
ftr-299	4347	34	the	the	DET
ftr-299	4347	35	requesting	request	VERB
ftr-299	4347	36	spouse	spouse	NOUN
ftr-299	4347	37	or	or	CCONJ
ftr-299	4347	38	maintained	maintain	VERB
ftr-299	4347	39	financial	financial	ADJ
ftr-299	4347	40	control	control	NOUN
ftr-299	4347	41	and	and	CCONJ
ftr-299	4347	42	made	make	VERB
ftr-299	4347	43	the	the	DET
ftr-299	4347	44	decisions	decision	NOUN
ftr-299	4347	45	regarding	regard	VERB
ftr-299	4347	46	living	live	VERB
ftr-299	4347	47	a	a	DET
ftr-299	4347	48	more	more	ADV
ftr-299	4347	49	lavish	lavish	ADJ
ftr-299	4347	50	lifestyle	lifestyle	NOUN
ftr-299	4347	51	.	.	PUNCT
ftr-299	4348	1	a	a	DET
ftr-299	4348	2	request	request	NOUN
ftr-299	4348	3	for	for	ADP
ftr-299	4348	4	equitable	equitable	ADJ
ftr-299	4348	5	relief	relief	NOUN
ftr-299	4348	6	under	under	ADP
ftr-299	4348	7	§	§	PROPN
ftr-299	4348	8	6015(f	6015(f	NUM
ftr-299	4348	9	)	)	PUNCT
ftr-299	4348	10	or	or	CCONJ
ftr-299	4348	11	§	§	PROPN
ftr-299	4348	12	66(c	66(c	NUM
ftr-299	4348	13	)	)	PUNCT
ftr-299	4348	14	must	must	AUX
ftr-299	4348	15	be	be	AUX
ftr-299	4348	16	filed	file	VERB
ftr-299	4348	17	before	before	ADP
ftr-299	4348	18	the	the	DET
ftr-299	4348	19	expiration	expiration	NOUN
ftr-299	4348	20	of	of	ADP
ftr-299	4348	21	the	the	DET
ftr-299	4348	22	period	period	NOUN
ftr-299	4348	23	of	of	ADP
ftr-299	4348	24	limitation	limitation	NOUN
ftr-299	4348	25	for	for	ADP
ftr-299	4348	26	collection	collection	NOUN
ftr-299	4348	27	under	under	ADP
ftr-299	4348	28	§	§	PROPN
ftr-299	4348	29	6502	6502	NUM
ftr-299	4348	30	to	to	ADP
ftr-299	4348	31	the	the	DET
ftr-299	4348	32	extent	extent	NOUN
ftr-299	4348	33	the	the	DET
ftr-299	4348	34	taxpayer	taxpayer	NOUN
ftr-299	4348	35	seeks	seek	VERB
ftr-299	4348	36	relief	relief	NOUN
ftr-299	4348	37	from	from	ADP
ftr-299	4348	38	an	an	DET
ftr-299	4348	39	outstanding	outstanding	ADJ
ftr-299	4348	40	liability	liability	NOUN
ftr-299	4348	41	,	,	PUNCT
ftr-299	4348	42	or	or	CCONJ
ftr-299	4348	43	before	before	ADP
ftr-299	4348	44	the	the	DET
ftr-299	4348	45	expiration	expiration	NOUN
ftr-299	4348	46	of	of	ADP
ftr-299	4348	47	the	the	DET
ftr-299	4348	48	period	period	NOUN
ftr-299	4348	49	of	of	ADP
ftr-299	4348	50	limitation	limitation	NOUN
ftr-299	4348	51	for	for	ADP
ftr-299	4348	52	credit	credit	NOUN
ftr-299	4348	53	or	or	CCONJ
ftr-299	4348	54	refund	refund	NOUN
ftr-299	4348	55	under	under	ADP
ftr-299	4348	56	§	§	PROPN
ftr-299	4348	57	6511	6511	NUM
ftr-299	4348	58	to	to	ADP
ftr-299	4348	59	the	the	DET
ftr-299	4348	60	extent	extent	NOUN
ftr-299	4348	61	the	the	DET
ftr-299	4348	62	taxpayer	taxpayer	NOUN
ftr-299	4348	63	seeks	seek	VERB
ftr-299	4348	64	a	a	DET
ftr-299	4348	65	refund	refund	NOUN
ftr-299	4348	66	of	of	ADP
ftr-299	4348	67	taxes	taxis	NOUN
ftr-299	4348	68	paid	pay	VERB
ftr-299	4348	69	.	.	PUNCT
ftr-299	4349	1			PROPN
ftr-299	4349	2	rev	rev	PROPN
ftr-299	4349	3	.	.	PROPN
ftr-299	4349	4	proc	proc	PROPN
ftr-299	4349	5	.	.	PUNCT
ftr-299	4350	1	2013	2013	NUM
ftr-299	4350	2	-	-	SYM
ftr-299	4350	3	34	34	NUM
ftr-299	4350	4	is	be	AUX
ftr-299	4350	5	effective	effective	ADJ
ftr-299	4350	6	for	for	ADP
ftr-299	4350	7	requests	request	NOUN
ftr-299	4350	8	for	for	ADP
ftr-299	4350	9	relief	relief	NOUN
ftr-299	4350	10	filed	file	VERB
ftr-299	4350	11	on	on	ADP
ftr-299	4350	12	or	or	CCONJ
ftr-299	4350	13	after	after	ADP
ftr-299	4350	14	9/16/13	9/16/13	NUM
ftr-299	4350	15	.	.	PUNCT
ftr-299	4351	1	it	it	PRON
ftr-299	4351	2	also	also	ADV
ftr-299	4351	3	is	be	AUX
ftr-299	4351	4	effective	effective	ADJ
ftr-299	4351	5	for	for	ADP
ftr-299	4351	6	requests	request	NOUN
ftr-299	4351	7	for	for	ADP
ftr-299	4351	8	equitable	equitable	ADJ
ftr-299	4351	9	relief	relief	NOUN
ftr-299	4351	10	pending	pende	VERB
ftr-299	4351	11	on	on	ADP
ftr-299	4351	12	9/16/13	9/16/13	NUM
ftr-299	4351	13	with	with	ADP
ftr-299	4351	14	the	the	DET
ftr-299	4351	15	irs	irs	PROPN
ftr-299	4351	16	,	,	PUNCT
ftr-299	4351	17	appeals	appeal	NOUN
ftr-299	4351	18	,	,	PUNCT
ftr-299	4351	19	or	or	CCONJ
ftr-299	4351	20	in	in	ADP
ftr-299	4351	21	a	a	DET
ftr-299	4351	22	docketed	docket	VERB
ftr-299	4351	23	case	case	NOUN
ftr-299	4351	24	.	.	PUNCT
ftr-299	4352	1			PRON
ftr-299	4352	2	notice	notice	VERB
ftr-299	4352	3	2012	2012	NUM
ftr-299	4352	4	-	-	SYM
ftr-299	4352	5	8	8	NUM
ftr-299	4352	6	provided	provide	VERB
ftr-299	4352	7	that	that	SCONJ
ftr-299	4352	8	until	until	SCONJ
ftr-299	4352	9	the	the	DET
ftr-299	4352	10	revenue	revenue	NOUN
ftr-299	4352	11	procedure	procedure	NOUN
ftr-299	4352	12	was	be	AUX
ftr-299	4352	13	finalized	finalize	VERB
ftr-299	4352	14	,	,	PUNCT
ftr-299	4352	15	the	the	DET
ftr-299	4352	16	irs	irs	PROPN
ftr-299	4352	17	would	would	AUX
ftr-299	4352	18	apply	apply	VERB
ftr-299	4352	19	the	the	DET
ftr-299	4352	20	provisions	provision	NOUN
ftr-299	4352	21	in	in	ADP
ftr-299	4352	22	the	the	DET
ftr-299	4352	23	proposed	propose	VERB
ftr-299	4352	24	revenue	revenue	NOUN
ftr-299	4352	25	procedure	procedure	NOUN
ftr-299	4352	26	instead	instead	ADV
ftr-299	4352	27	of	of	ADP
ftr-299	4352	28	rev	rev	PROPN
ftr-299	4352	29	.	.	PROPN
ftr-299	4352	30	proc	proc	PROPN
ftr-299	4352	31	.	.	PUNCT
ftr-299	4353	1	2003	2003	NUM
ftr-299	4353	2	-	-	SYM
ftr-299	4353	3	61	61	NUM
ftr-299	4353	4	in	in	ADP
ftr-299	4353	5	evaluating	evaluate	VERB
ftr-299	4353	6	claims	claim	NOUN
ftr-299	4353	7	for	for	ADP
ftr-299	4353	8	equitable	equitable	ADJ
ftr-299	4353	9	relief	relief	NOUN
ftr-299	4353	10	.	.	PUNCT
ftr-299	4354	1	but	but	CCONJ
ftr-299	4354	2	if	if	SCONJ
ftr-299	4354	3	a	a	DET
ftr-299	4354	4	taxpayer	taxpayer	NOUN
ftr-299	4354	5	would	would	AUX
ftr-299	4354	6	have	have	AUX
ftr-299	4354	7	received	receive	VERB
ftr-299	4354	8	more	more	ADV
ftr-299	4354	9	favorable	favorable	ADJ
ftr-299	4354	10	treatment	treatment	NOUN
ftr-299	4354	11	under	under	ADP
ftr-299	4354	12	one	one	NUM
ftr-299	4354	13	or	or	CCONJ
ftr-299	4354	14	more	more	ADJ
ftr-299	4354	15	of	of	ADP
ftr-299	4354	16	the	the	DET
ftr-299	4354	17	factors	factor	NOUN
ftr-299	4354	18	provided	provide	VERB
ftr-299	4354	19	in	in	ADP
ftr-299	4354	20	rev	rev	PROPN
ftr-299	4354	21	.	.	PROPN
ftr-299	4354	22	proc	proc	PROPN
ftr-299	4354	23	.	.	PUNCT
ftr-299	4355	1	2003	2003	NUM
ftr-299	4355	2	-	-	SYM
ftr-299	4355	3	61	61	NUM
ftr-299	4356	1	and	and	CCONJ
ftr-299	4356	2	so	so	ADV
ftr-299	4356	3	advised	advise	VERB
ftr-299	4356	4	the	the	DET
ftr-299	4356	5	irs	irs	PROPN
ftr-299	4356	6	,	,	PUNCT
ftr-299	4356	7	the	the	DET
ftr-299	4356	8	irs	irs	PROPN
ftr-299	4356	9	would	would	AUX
ftr-299	4356	10	apply	apply	VERB
ftr-299	4356	11	those	those	DET
ftr-299	4356	12	factors	factor	NOUN
ftr-299	4356	13	from	from	ADP
ftr-299	4356	14	rev	rev	PROPN
ftr-299	4356	15	.	.	PROPN
ftr-299	4356	16	proc	proc	PROPN
ftr-299	4356	17	.	.	PUNCT
ftr-299	4357	1	2003	2003	NUM
ftr-299	4357	2	-	-	SYM
ftr-299	4357	3	61	61	NUM
ftr-299	4357	4	,	,	PUNCT
ftr-299	4357	5	until	until	SCONJ
ftr-299	4357	6	the	the	DET
ftr-299	4357	7	new	new	ADJ
ftr-299	4357	8	revenue	revenue	NOUN
ftr-299	4357	9	procedure	procedure	NOUN
ftr-299	4357	10	was	be	AUX
ftr-299	4357	11	finalized	finalize	VERB
ftr-299	4357	12	.	.	PUNCT
ftr-299	4358	1	434	434	NUM
ftr-299	4358	2	florida	florida	PROPN
ftr-299	4358	3	tax	tax	NOUN
ftr-299	4358	4	review	review	NOUN
ftr-299	4359	1	[	[	X
ftr-299	4359	2	vol	vol	NOUN
ftr-299	4359	3	.	.	PUNCT
ftr-299	4360	1	15:5	15:5	NUM
ftr-299	4360	2	h.	h.	PROPN
ftr-299	4360	3	miscellaneous	miscellaneous	ADJ
ftr-299	4360	4	1	1	NUM
ftr-299	4360	5	.	.	PUNCT
ftr-299	4361	1	this	this	DET
ftr-299	4361	2	case	case	NOUN
ftr-299	4361	3	is	be	AUX
ftr-299	4361	4	just	just	ADV
ftr-299	4361	5	like	like	ADP
ftr-299	4361	6	loving	love	VERB
ftr-299	4361	7	v.	v.	ADP
ftr-299	4361	8	virginia	virginia	PROPN
ftr-299	4361	9	,	,	PUNCT
ftr-299	4361	10	388	388	NUM
ftr-299	4361	11	u.s	u.s	PROPN
ftr-299	4361	12	.	.	PROPN
ftr-299	4361	13	1	1	NUM
ftr-299	4361	14	(	(	PUNCT
ftr-299	4361	15	1967	1967	NUM
ftr-299	4361	16	)	)	PUNCT
ftr-299	4361	17	,	,	PUNCT
ftr-299	4361	18	except	except	SCONJ
ftr-299	4361	19	that	that	PRON
ftr-299	4361	20	,	,	PUNCT
ftr-299	4361	21	instead	instead	ADV
ftr-299	4361	22	of	of	ADP
ftr-299	4361	23	freeing	free	VERB
ftr-299	4361	24	interracial	interracial	ADJ
ftr-299	4361	25	same	same	ADJ
ftr-299	4361	26	sex	sex	NOUN
ftr-299	4361	27	couples	couple	NOUN
ftr-299	4361	28	from	from	ADP
ftr-299	4361	29	discriminatory	discriminatory	ADJ
ftr-299	4361	30	marriage	marriage	NOUN
ftr-299	4361	31	laws	law	NOUN
ftr-299	4361	32	,	,	PUNCT
ftr-299	4361	33	it	it	PRON
ftr-299	4361	34	is	be	AUX
ftr-299	4361	35	about	about	ADP
ftr-299	4361	36	freeing	free	VERB
ftr-299	4361	37	marginal	marginal	ADJ
ftr-299	4361	38	tax	tax	NOUN
ftr-299	4361	39	return	return	NOUN
ftr-299	4361	40	preparers	preparer	NOUN
ftr-299	4361	41	from	from	ADP
ftr-299	4361	42	discriminatory	discriminatory	ADJ
ftr-299	4361	43	competence	competence	NOUN
ftr-299	4361	44	testing	testing	NOUN
ftr-299	4361	45	.	.	PUNCT
ftr-299	4362	1	loving	love	VERB
ftr-299	4362	2	v.	v.	ADP
ftr-299	4362	3	irs	irs	PROPN
ftr-299	4362	4	,	,	PUNCT
ftr-299	4362	5	917	917	NUM
ftr-299	4362	6	f.	f.	PROPN
ftr-299	4362	7	supp	supp	PROPN
ftr-299	4362	8	.	.	PUNCT
ftr-299	4363	1	2d	2d	NUM
ftr-299	4363	2	67	67	NUM
ftr-299	4363	3	(	(	PUNCT
ftr-299	4363	4	d.d.c	d.d.c	PROPN
ftr-299	4363	5	.	.	PROPN
ftr-299	4363	6	1/18/13	1/18/13	NUM
ftr-299	4363	7	)	)	PUNCT
ftr-299	4363	8	.	.	PUNCT
ftr-299	4364	1	the	the	DET
ftr-299	4364	2	district	district	NOUN
ftr-299	4364	3	court	court	NOUN
ftr-299	4364	4	(	(	PUNCT
ftr-299	4364	5	obama	obama	PROPN
ftr-299	4364	6	appointee	appointee	PROPN
ftr-299	4364	7	judge	judge	PROPN
ftr-299	4364	8	boasberg	boasberg	PROPN
ftr-299	4364	9	)	)	PUNCT
ftr-299	4364	10	enjoined	enjoin	VERB
ftr-299	4364	11	the	the	DET
ftr-299	4364	12	irs	irs	PROPN
ftr-299	4364	13	from	from	ADP
ftr-299	4364	14	regulating	regulate	VERB
ftr-299	4364	15	otherwise	otherwise	ADV
ftr-299	4364	16	unregulated	unregulate	VERB
ftr-299	4364	17	“	"	PUNCT
ftr-299	4364	18	taxreturn	taxreturn	NOUN
ftr-299	4364	19	preparers	preparer	NOUN
ftr-299	4364	20	”	"	PUNCT
ftr-299	4364	21	because	because	SCONJ
ftr-299	4364	22	they	they	PRON
ftr-299	4364	23	are	be	AUX
ftr-299	4364	24	not	not	PART
ftr-299	4364	25	“	"	PUNCT
ftr-299	4364	26	representatives	representative	NOUN
ftr-299	4364	27	”	"	PUNCT
ftr-299	4364	28	and	and	CCONJ
ftr-299	4364	29	do	do	AUX
ftr-299	4364	30	not	not	PART
ftr-299	4364	31	“	"	PUNCT
ftr-299	4364	32	practice	practice	NOUN
ftr-299	4364	33	”	"	PUNCT
ftr-299	4364	34	before	before	ADP
ftr-299	4364	35	the	the	DET
ftr-299	4364	36	irs	irs	PROPN
ftr-299	4364	37	and	and	CCONJ
ftr-299	4364	38	are	be	AUX
ftr-299	4364	39	not	not	PART
ftr-299	4364	40	covered	cover	VERB
ftr-299	4364	41	under	under	ADP
ftr-299	4364	42	31	31	NUM
ftr-299	4364	43	u.s.c	u.s.c	ADJ
ftr-299	4364	44	.	.	PUNCT
ftr-299	4365	1	§	§	PROPN
ftr-299	4365	2	330(a	330(a	PROPN
ftr-299	4365	3	)	)	PUNCT
ftr-299	4365	4	(	(	PUNCT
ftr-299	4365	5	authorizing	authorize	VERB
ftr-299	4365	6	the	the	DET
ftr-299	4365	7	regulation	regulation	NOUN
ftr-299	4365	8	of	of	ADP
ftr-299	4365	9	“	"	PUNCT
ftr-299	4365	10	the	the	DET
ftr-299	4365	11	practice	practice	NOUN
ftr-299	4365	12	of	of	ADP
ftr-299	4365	13	representatives	representative	NOUN
ftr-299	4365	14	of	of	ADP
ftr-299	4365	15	persons	person	NOUN
ftr-299	4365	16	before	before	ADP
ftr-299	4365	17	the	the	DET
ftr-299	4365	18	[	[	X
ftr-299	4365	19	irs	irs	X
ftr-299	4365	20	]	]	PUNCT
ftr-299	4365	21	”	"	PUNCT
ftr-299	4365	22	)	)	PUNCT
ftr-299	4365	23	.	.	PUNCT
ftr-299	4366	1	the	the	DET
ftr-299	4366	2	regulation	regulation	NOUN
ftr-299	4366	3	of	of	ADP
ftr-299	4366	4	tax	tax	NOUN
ftr-299	4366	5	-	-	PUNCT
ftr-299	4366	6	return	return	NOUN
ftr-299	4366	7	preparers	preparer	NOUN
ftr-299	4366	8	under	under	ADP
ftr-299	4366	9	circular	circular	ADJ
ftr-299	4366	10	230	230	NUM
ftr-299	4366	11	,	,	PUNCT
ftr-299	4366	12	including	include	VERB
ftr-299	4366	13	registration	registration	NOUN
ftr-299	4366	14	,	,	PUNCT
ftr-299	4366	15	payment	payment	NOUN
ftr-299	4366	16	of	of	ADP
ftr-299	4366	17	fees	fee	NOUN
ftr-299	4366	18	,	,	PUNCT
ftr-299	4366	19	passing	pass	VERB
ftr-299	4366	20	a	a	DET
ftr-299	4366	21	qualifying	qualifying	NOUN
ftr-299	4366	22	exam	exam	NOUN
ftr-299	4366	23	,	,	PUNCT
ftr-299	4366	24	and	and	CCONJ
ftr-299	4366	25	completing	complete	VERB
ftr-299	4366	26	continuing	continue	VERB
ftr-299	4366	27	education	education	NOUN
ftr-299	4366	28	courses	course	NOUN
ftr-299	4366	29	annually	annually	ADV
ftr-299	4366	30	,	,	PUNCT
ftr-299	4366	31	fails	fail	VERB
ftr-299	4366	32	the	the	DET
ftr-299	4366	33	chevron	chevron	NOUN
ftr-299	4366	34	step	step	NOUN
ftr-299	4366	35	one	one	NUM
ftr-299	4366	36	test	test	NOUN
ftr-299	4366	37	because	because	SCONJ
ftr-299	4366	38	preparation	preparation	NOUN
ftr-299	4366	39	of	of	ADP
ftr-299	4366	40	tax	tax	NOUN
ftr-299	4366	41	returns	return	NOUN
ftr-299	4366	42	does	do	AUX
ftr-299	4366	43	not	not	PART
ftr-299	4366	44	require	require	VERB
ftr-299	4366	45	that	that	SCONJ
ftr-299	4366	46	a	a	DET
ftr-299	4366	47	“	"	PUNCT
ftr-299	4366	48	representative	representative	ADJ
ftr-299	4366	49	demonstrate	demonstrate	NOUN
ftr-299	4366	50	…	…	PUNCT
ftr-299	4366	51	(	(	PUNCT
ftr-299	4366	52	d	d	NOUN
ftr-299	4366	53	)	)	PUNCT
ftr-299	4366	54	competency	competency	NOUN
ftr-299	4366	55	to	to	PART
ftr-299	4366	56	advise	advise	VERB
ftr-299	4366	57	and	and	CCONJ
ftr-299	4366	58	assist	assist	VERB
ftr-299	4366	59	persons	person	NOUN
ftr-299	4366	60	in	in	ADP
ftr-299	4366	61	presenting	present	VERB
ftr-299	4366	62	their	their	PRON
ftr-299	4366	63	cases	case	NOUN
ftr-299	4366	64	,	,	PUNCT
ftr-299	4366	65	”	"	PUNCT
ftr-299	4366	66	31	31	NUM
ftr-299	4366	67	u.s.c	u.s.c	NOUN
ftr-299	4366	68	.	.	PUNCT
ftr-299	4367	1	§	§	PROPN
ftr-299	4367	2	330(a)(2)(d	330(a)(2)(d	PROPN
ftr-299	4367	3	)	)	PUNCT
ftr-299	4367	4	,	,	PUNCT
ftr-299	4367	5	on	on	ADP
ftr-299	4367	6	the	the	DET
ftr-299	4367	7	ground	ground	NOUN
ftr-299	4367	8	that	that	SCONJ
ftr-299	4367	9	“	"	PUNCT
ftr-299	4367	10	[	[	X
ftr-299	4367	11	a]t	a]t	NOUN
ftr-299	4367	12	the	the	DET
ftr-299	4367	13	time	time	NOUN
ftr-299	4367	14	of	of	ADP
ftr-299	4367	15	filing	filing	NOUN
ftr-299	4367	16	,	,	PUNCT
ftr-299	4367	17	the	the	DET
ftr-299	4367	18	taxpayer	taxpayer	NOUN
ftr-299	4367	19	has	have	VERB
ftr-299	4367	20	no	no	DET
ftr-299	4367	21	dispute	dispute	NOUN
ftr-299	4367	22	with	with	ADP
ftr-299	4367	23	the	the	DET
ftr-299	4367	24	irs	irs	PROPN
ftr-299	4367	25	;	;	PUNCT
ftr-299	4367	26	there	there	PRON
ftr-299	4367	27	is	be	VERB
ftr-299	4367	28	no	no	DET
ftr-299	4367	29	‘	'	PUNCT
ftr-299	4367	30	case	case	NOUN
ftr-299	4367	31	’	'	PUNCT
ftr-299	4367	32	to	to	PART
ftr-299	4367	33	present	present	VERB
ftr-299	4367	34	.	.	PUNCT
ftr-299	4367	35	”	"	PUNCT
ftr-299	4368	1	judge	judge	PROPN
ftr-299	4368	2	boasberg	boasberg	PROPN
ftr-299	4368	3	also	also	ADV
ftr-299	4368	4	noted	note	VERB
ftr-299	4368	5	that	that	SCONJ
ftr-299	4368	6	the	the	DET
ftr-299	4368	7	“	"	PUNCT
ftr-299	4368	8	unstructured	unstructured	ADJ
ftr-299	4368	9	independence	independence	NOUN
ftr-299	4368	10	by	by	ADP
ftr-299	4368	11	the	the	DET
ftr-299	4368	12	irs	irs	PROPN
ftr-299	4368	13	[	[	X
ftr-299	4368	14	under	under	ADP
ftr-299	4368	15	circular	circular	ADJ
ftr-299	4368	16	230	230	NUM
ftr-299	4368	17	]	]	PUNCT
ftr-299	4368	18	would	would	AUX
ftr-299	4368	19	trample	trample	VERB
ftr-299	4368	20	the	the	DET
ftr-299	4368	21	specific	specific	ADJ
ftr-299	4368	22	and	and	CCONJ
ftr-299	4368	23	tightly	tightly	ADV
ftr-299	4368	24	controlled	control	VERB
ftr-299	4368	25	penalty	penalty	NOUN
ftr-299	4368	26	scheme	scheme	NOUN
ftr-299	4368	27	in	in	ADP
ftr-299	4368	28	title	title	NOUN
ftr-299	4368	29	26	26	NUM
ftr-299	4368	30	”	"	PUNCT
ftr-299	4368	31	(	(	PUNCT
ftr-299	4368	32	emphasis	emphasis	NOUN
ftr-299	4368	33	added	add	VERB
ftr-299	4368	34	)	)	PUNCT
ftr-299	4368	35	.	.	PUNCT
ftr-299	4369	1			PRON
ftr-299	4369	2	note	note	VERB
ftr-299	4369	3	that	that	SCONJ
ftr-299	4369	4	there	there	PRON
ftr-299	4369	5	is	be	VERB
ftr-299	4369	6	neither	neither	PRON
ftr-299	4369	7	privilege	privilege	NOUN
ftr-299	4369	8	nor	nor	CCONJ
ftr-299	4369	9	work	work	NOUN
ftr-299	4369	10	product	product	NOUN
ftr-299	4369	11	protection	protection	NOUN
ftr-299	4369	12	for	for	ADP
ftr-299	4369	13	communications	communication	NOUN
ftr-299	4369	14	to	to	ADP
ftr-299	4369	15	a	a	DET
ftr-299	4369	16	tax	tax	NOUN
ftr-299	4369	17	return	return	NOUN
ftr-299	4369	18	preparer	preparer	NOUN
ftr-299	4369	19	,	,	PUNCT
ftr-299	4369	20	which	which	PRON
ftr-299	4369	21	arises	arise	VERB
ftr-299	4369	22	only	only	ADV
ftr-299	4369	23	when	when	SCONJ
ftr-299	4369	24	there	there	PRON
ftr-299	4369	25	is	be	VERB
ftr-299	4369	26	a	a	DET
ftr-299	4369	27	realistic	realistic	ADJ
ftr-299	4369	28	possibility	possibility	NOUN
ftr-299	4369	29	of	of	ADP
ftr-299	4369	30	“	"	PUNCT
ftr-299	4369	31	controversy	controversy	NOUN
ftr-299	4369	32	.	.	PUNCT
ftr-299	4369	33	”	"	PUNCT
ftr-299	4370	1	a.	a.	NOUN
ftr-299	4370	2	the	the	DET
ftr-299	4370	3	injunction	injunction	NOUN
ftr-299	4370	4	is	be	AUX
ftr-299	4370	5	modified	modify	VERB
ftr-299	4370	6	,	,	PUNCT
ftr-299	4370	7	but	but	CCONJ
ftr-299	4370	8	not	not	PART
ftr-299	4370	9	stayed	stay	VERB
ftr-299	4370	10	.	.	PUNCT
ftr-299	4371	1	loving	love	VERB
ftr-299	4371	2	v.	v.	ADP
ftr-299	4371	3	irs	irs	PROPN
ftr-299	4371	4	,	,	PUNCT
ftr-299	4371	5	920	920	NUM
ftr-299	4371	6	f.	f.	PROPN
ftr-299	4371	7	supp	supp	PROPN
ftr-299	4371	8	.	.	PUNCT
ftr-299	4372	1	2d	2d	NOUN
ftr-299	4372	2	108	108	NUM
ftr-299	4372	3	(	(	PUNCT
ftr-299	4372	4	d.d.c	d.d.c	PROPN
ftr-299	4372	5	.	.	PUNCT
ftr-299	4372	6	2/1/13	2/1/13	NUM
ftr-299	4372	7	)	)	PUNCT
ftr-299	4372	8	.	.	PUNCT
ftr-299	4373	1	on	on	ADP
ftr-299	4373	2	the	the	DET
ftr-299	4373	3	irs	irs	PROPN
ftr-299	4373	4	’s	’s	PART
ftr-299	4373	5	motion	motion	NOUN
ftr-299	4373	6	to	to	PART
ftr-299	4373	7	stay	stay	VERB
ftr-299	4373	8	the	the	DET
ftr-299	4373	9	injunction	injunction	NOUN
ftr-299	4373	10	,	,	PUNCT
ftr-299	4373	11	judge	judge	NOUN
ftr-299	4373	12	boasberg	boasberg	PROPN
ftr-299	4373	13	–	–	PUNCT
ftr-299	4373	14	while	while	SCONJ
ftr-299	4373	15	refusing	refuse	VERB
ftr-299	4373	16	to	to	PART
ftr-299	4373	17	stay	stay	VERB
ftr-299	4373	18	the	the	DET
ftr-299	4373	19	injunction	injunction	NOUN
ftr-299	4373	20	–	–	PUNCT
ftr-299	4373	21	modified	modify	VERB
ftr-299	4373	22	it	it	PRON
ftr-299	4373	23	to	to	PART
ftr-299	4373	24	make	make	VERB
ftr-299	4373	25	clear	clear	ADJ
ftr-299	4373	26	that	that	SCONJ
ftr-299	4373	27	its	its	PRON
ftr-299	4373	28	requirements	requirement	NOUN
ftr-299	4373	29	were	be	AUX
ftr-299	4373	30	less	less	ADV
ftr-299	4373	31	burdensome	burdensome	ADJ
ftr-299	4373	32	than	than	SCONJ
ftr-299	4373	33	the	the	DET
ftr-299	4373	34	irs	irs	PROPN
ftr-299	4373	35	claimed	claim	VERB
ftr-299	4373	36	.	.	PUNCT
ftr-299	4374	1	the	the	DET
ftr-299	4374	2	requirement	requirement	NOUN
ftr-299	4374	3	that	that	SCONJ
ftr-299	4374	4	each	each	DET
ftr-299	4374	5	tax	tax	NOUN
ftr-299	4374	6	return	return	NOUN
ftr-299	4374	7	preparer	preparer	NOUN
ftr-299	4374	8	obtain	obtain	VERB
ftr-299	4374	9	a	a	DET
ftr-299	4374	10	ptin	ptin	NOUN
ftr-299	4374	11	(	(	PUNCT
ftr-299	4374	12	and	and	CCONJ
ftr-299	4374	13	pay	pay	VERB
ftr-299	4374	14	related	relate	VERB
ftr-299	4374	15	fees	fee	NOUN
ftr-299	4374	16	)	)	PUNCT
ftr-299	4374	17	is	be	AUX
ftr-299	4374	18	authorized	authorize	VERB
ftr-299	4374	19	under	under	ADP
ftr-299	4374	20	§	§	PROPN
ftr-299	4374	21	6109(a)(4	6109(a)(4	NUM
ftr-299	4374	22	)	)	PUNCT
ftr-299	4374	23	,	,	PUNCT
ftr-299	4374	24	so	so	SCONJ
ftr-299	4374	25	it	it	PRON
ftr-299	4374	26	may	may	AUX
ftr-299	4374	27	continue	continue	VERB
ftr-299	4374	28	,	,	PUNCT
ftr-299	4374	29	except	except	SCONJ
ftr-299	4374	30	that	that	SCONJ
ftr-299	4374	31	the	the	DET
ftr-299	4374	32	“	"	PUNCT
ftr-299	4374	33	irs	irs	PROPN
ftr-299	4374	34	may	may	AUX
ftr-299	4374	35	no	no	ADV
ftr-299	4374	36	longer	long	ADV
ftr-299	4374	37	condition	condition	VERB
ftr-299	4374	38	ptin	ptin	NOUN
ftr-299	4374	39	eligibility	eligibility	NOUN
ftr-299	4374	40	on	on	ADP
ftr-299	4374	41	being	be	AUX
ftr-299	4374	42	‘	'	PUNCT
ftr-299	4374	43	authorized	authorize	VERB
ftr-299	4374	44	to	to	PART
ftr-299	4374	45	practice	practice	VERB
ftr-299	4374	46	’	'	PUNCT
ftr-299	4374	47	under	under	ADP
ftr-299	4374	48	31	31	NUM
ftr-299	4374	49	u.s.c	u.s.c	ADJ
ftr-299	4374	50	.	.	PUNCT
ftr-299	4375	1	section	section	NOUN
ftr-299	4375	2	330	330	NUM
ftr-299	4375	3	.	.	PUNCT
ftr-299	4375	4	”	"	PUNCT
ftr-299	4376	1	therefore	therefore	ADV
ftr-299	4376	2	,	,	PUNCT
ftr-299	4376	3	“	"	PUNCT
ftr-299	4376	4	the	the	DET
ftr-299	4376	5	requirements	requirement	NOUN
ftr-299	4376	6	that	that	SCONJ
ftr-299	4376	7	tax	tax	NOUN
ftr-299	4376	8	return	return	NOUN
ftr-299	4376	9	preparers	preparer	NOUN
ftr-299	4376	10	(	(	PUNCT
ftr-299	4376	11	who	who	PRON
ftr-299	4376	12	are	be	AUX
ftr-299	4376	13	not	not	PART
ftr-299	4376	14	attorneys	attorney	NOUN
ftr-299	4376	15	,	,	PUNCT
ftr-299	4376	16	cpas	cpa	NOUN
ftr-299	4376	17	,	,	PUNCT
ftr-299	4376	18	enrolled	enrol	VERB
ftr-299	4376	19	agents	agent	NOUN
ftr-299	4376	20	,	,	PUNCT
ftr-299	4376	21	or	or	CCONJ
ftr-299	4376	22	enrolled	enrol	VERB
ftr-299	4376	23	actuaries	actuary	NOUN
ftr-299	4376	24	)	)	PUNCT
ftr-299	4376	25	must	must	AUX
ftr-299	4376	26	pay	pay	VERB
ftr-299	4376	27	fees	fee	NOUN
ftr-299	4376	28	unrelated	unrelated	ADJ
ftr-299	4376	29	to	to	ADP
ftr-299	4376	30	the	the	DET
ftr-299	4376	31	ptin	ptin	NOUN
ftr-299	4376	32	,	,	PUNCT
ftr-299	4376	33	pass	pass	VERB
ftr-299	4376	34	a	a	DET
ftr-299	4376	35	qualifying	qualifying	NOUN
ftr-299	4376	36	exam	exam	NOUN
ftr-299	4376	37	,	,	PUNCT
ftr-299	4376	38	and	and	CCONJ
ftr-299	4376	39	complete	complete	VERB
ftr-299	4376	40	annual	annual	ADJ
ftr-299	4376	41	continuing	continue	VERB
ftr-299	4376	42	-	-	PUNCT
ftr-299	4376	43	education	education	NOUN
ftr-299	4376	44	requirements	requirement	NOUN
ftr-299	4376	45	”	"	PUNCT
ftr-299	4376	46	continue	continue	VERB
ftr-299	4376	47	to	to	PART
ftr-299	4376	48	be	be	AUX
ftr-299	4376	49	enjoined	enjoin	VERB
ftr-299	4376	50	.	.	PUNCT
ftr-299	4377	1	b.	b.	PROPN
ftr-299	4377	2	government	government	PROPN
ftr-299	4377	3	’s	’s	PART
ftr-299	4377	4	motion	motion	NOUN
ftr-299	4377	5	for	for	ADP
ftr-299	4377	6	a	a	DET
ftr-299	4377	7	stay	stay	NOUN
ftr-299	4377	8	pending	pende	VERB
ftr-299	4377	9	appeal	appeal	NOUN
ftr-299	4377	10	was	be	AUX
ftr-299	4377	11	denied	deny	VERB
ftr-299	4377	12	summarily	summarily	ADV
ftr-299	4377	13	.	.	PUNCT
ftr-299	4378	1	loving	love	VERB
ftr-299	4378	2	v.	v.	ADP
ftr-299	4378	3	irs	irs	PROPN
ftr-299	4378	4	,	,	PUNCT
ftr-299	4378	5	111	111	NUM
ftr-299	4378	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	4378	7	2013	2013	NUM
ftr-299	4378	8	-	-	SYM
ftr-299	4378	9	1384	1384	NUM
ftr-299	4378	10	(	(	PUNCT
ftr-299	4378	11	d.c	d.c	PROPN
ftr-299	4378	12	.	.	PROPN
ftr-299	4378	13	cir	cir	PROPN
ftr-299	4378	14	.	.	PUNCT
ftr-299	4379	1	3/27/13	3/27/13	NUM
ftr-299	4379	2	)	)	PUNCT
ftr-299	4379	3	.	.	PUNCT
ftr-299	4380	1	the	the	DET
ftr-299	4380	2	irs	irs	PROPN
ftr-299	4380	3	appealed	appeal	VERB
ftr-299	4380	4	these	these	DET
ftr-299	4380	5	two	two	NUM
ftr-299	4380	6	opinions	opinion	NOUN
ftr-299	4380	7	and	and	CCONJ
ftr-299	4380	8	orders	order	NOUN
ftr-299	4380	9	to	to	ADP
ftr-299	4380	10	the	the	DET
ftr-299	4380	11	circuit	circuit	NOUN
ftr-299	4380	12	court	court	NOUN
ftr-299	4380	13	for	for	ADP
ftr-299	4380	14	the	the	DET
ftr-299	4380	15	district	district	PROPN
ftr-299	4380	16	of	of	ADP
ftr-299	4380	17	columbia	columbia	PROPN
ftr-299	4380	18	circuit	circuit	PROPN
ftr-299	4380	19	,	,	PUNCT
ftr-299	4380	20	2/20/13	2/20/13	NUM
ftr-299	4380	21	.	.	PUNCT
ftr-299	4381	1	that	that	DET
ftr-299	4381	2	court	court	NOUN
ftr-299	4381	3	2014	2014	NUM
ftr-299	4381	4	]	]	PUNCT
ftr-299	4381	5	recent	recent	ADJ
ftr-299	4381	6	developments	development	NOUN
ftr-299	4381	7	in	in	ADP
ftr-299	4381	8	federal	federal	ADJ
ftr-299	4381	9	income	income	NOUN
ftr-299	4381	10	taxation	taxation	NOUN
ftr-299	4381	11	435	435	NUM
ftr-299	4381	12	refused	refuse	VERB
ftr-299	4381	13	to	to	PART
ftr-299	4381	14	stay	stay	VERB
ftr-299	4381	15	the	the	DET
ftr-299	4381	16	district	district	NOUN
ftr-299	4381	17	court	court	NOUN
ftr-299	4381	18	’s	’s	PART
ftr-299	4381	19	injunction	injunction	NOUN
ftr-299	4381	20	on	on	ADP
ftr-299	4381	21	the	the	DET
ftr-299	4381	22	ground	ground	NOUN
ftr-299	4381	23	that	that	SCONJ
ftr-299	4381	24	the	the	DET
ftr-299	4381	25	irs	irs	PROPN
ftr-299	4381	26	failed	fail	VERB
ftr-299	4381	27	to	to	PART
ftr-299	4381	28	satisfy	satisfy	VERB
ftr-299	4381	29	“	"	PUNCT
ftr-299	4381	30	the	the	DET
ftr-299	4381	31	stringent	stringent	ADJ
ftr-299	4381	32	requirements	requirement	NOUN
ftr-299	4381	33	for	for	ADP
ftr-299	4381	34	a	a	DET
ftr-299	4381	35	stay	stay	NOUN
ftr-299	4381	36	pending	pende	VERB
ftr-299	4381	37	appeal	appeal	NOUN
ftr-299	4381	38	.	.	PUNCT
ftr-299	4381	39	”	"	PUNCT
ftr-299	4382	1	c.	c.	PROPN
ftr-299	4382	2	and	and	CCONJ
ftr-299	4382	3	the	the	DET
ftr-299	4382	4	d.c	d.c	PROPN
ftr-299	4382	5	.	.	PROPN
ftr-299	4382	6	circuit	circuit	PROPN
ftr-299	4382	7	affirms	affirm	VERB
ftr-299	4382	8	the	the	DET
ftr-299	4382	9	freedom	freedom	NOUN
ftr-299	4382	10	of	of	ADP
ftr-299	4382	11	marginal	marginal	ADJ
ftr-299	4382	12	tax	tax	NOUN
ftr-299	4382	13	return	return	NOUN
ftr-299	4382	14	preparers	preparer	NOUN
ftr-299	4382	15	to	to	PART
ftr-299	4382	16	ply	ply	VERB
ftr-299	4382	17	their	their	PRON
ftr-299	4382	18	trade	trade	NOUN
ftr-299	4382	19	free	free	ADJ
ftr-299	4382	20	from	from	ADP
ftr-299	4382	21	discriminatory	discriminatory	ADJ
ftr-299	4382	22	competence	competence	NOUN
ftr-299	4382	23	testing	testing	NOUN
ftr-299	4382	24	.	.	PUNCT
ftr-299	4383	1	loving	love	VERB
ftr-299	4383	2	v.	v.	ADP
ftr-299	4383	3	i.r.s	i.r.	NOUN
ftr-299	4383	4	.	.	PUNCT
ftr-299	4383	5	,	,	PUNCT
ftr-299	4384	1	_	_	PUNCT
ftr-299	4385	1	_	_	PUNCT
ftr-299	4386	1	_	_	PUNCT
ftr-299	4387	1	fed	feed	VERB
ftr-299	4387	2	_	_	PUNCT
ftr-299	4388	1	_	_	PUNCT
ftr-299	4389	1	_	_	PUNCT
ftr-299	4389	2	,	,	PUNCT
ftr-299	4389	3	2014	2014	NUM
ftr-299	4389	4	wl	wl	SYM
ftr-299	4389	5	519224	519224	NUM
ftr-299	4389	6	(	(	PUNCT
ftr-299	4389	7	d.c	d.c	PROPN
ftr-299	4389	8	.	.	PROPN
ftr-299	4389	9	cir	cir	PROPN
ftr-299	4389	10	.	.	PUNCT
ftr-299	4390	1	2/11/14	2/11/14	NUM
ftr-299	4390	2	)	)	PUNCT
ftr-299	4390	3	.	.	PUNCT
ftr-299	4391	1	2	2	X
ftr-299	4391	2	.	.	X
ftr-299	4391	3	ryan	ryan	PROPN
ftr-299	4391	4	loses	lose	VERB
ftr-299	4391	5	its	its	PRON
ftr-299	4391	6	constitutional	constitutional	ADJ
ftr-299	4391	7	challenge	challenge	NOUN
ftr-299	4391	8	to	to	PART
ftr-299	4391	9	circular	circular	VERB
ftr-299	4391	10	230	230	NUM
ftr-299	4391	11	’s	’s	PART
ftr-299	4391	12	contingent	contingent	ADJ
ftr-299	4391	13	fee	fee	NOUN
ftr-299	4391	14	rule	rule	NOUN
ftr-299	4391	15	.	.	PUNCT
ftr-299	4392	1	ryan	ryan	PROPN
ftr-299	4392	2	,	,	PUNCT
ftr-299	4392	3	llc	llc	PROPN
ftr-299	4392	4	v.	v.	PROPN
ftr-299	4392	5	lew	lew	PROPN
ftr-299	4392	6	,	,	PUNCT
ftr-299	4392	7	934	934	NUM
ftr-299	4392	8	f.	f.	PROPN
ftr-299	4392	9	supp	supp	PROPN
ftr-299	4392	10	.	.	PUNCT
ftr-299	4393	1	2d	2d	PROPN
ftr-299	4393	2	159	159	NUM
ftr-299	4393	3	(	(	PUNCT
ftr-299	4393	4	d.	d.	PROPN
ftr-299	4393	5	d.c	d.c	PROPN
ftr-299	4393	6	.	.	PROPN
ftr-299	4393	7	3/29/13	3/29/13	NUM
ftr-299	4393	8	)	)	PUNCT
ftr-299	4393	9	.	.	PUNCT
ftr-299	4394	1	the	the	DET
ftr-299	4394	2	plaintiffs	plaintiff	NOUN
ftr-299	4394	3	challenged	challenge	VERB
ftr-299	4394	4	§	§	PROPN
ftr-299	4394	5	10.27	10.27	NUM
ftr-299	4394	6	of	of	ADP
ftr-299	4394	7	circular	circular	ADJ
ftr-299	4394	8	230	230	NUM
ftr-299	4394	9	that	that	PRON
ftr-299	4394	10	generally	generally	ADV
ftr-299	4394	11	limits	limit	VERB
ftr-299	4394	12	the	the	DET
ftr-299	4394	13	use	use	NOUN
ftr-299	4394	14	of	of	ADP
ftr-299	4394	15	contingent	contingent	ADJ
ftr-299	4394	16	fee	fee	NOUN
ftr-299	4394	17	arrangements	arrangement	NOUN
ftr-299	4394	18	in	in	ADP
ftr-299	4394	19	connection	connection	NOUN
ftr-299	4394	20	with	with	ADP
ftr-299	4394	21	the	the	DET
ftr-299	4394	22	preparation	preparation	NOUN
ftr-299	4394	23	and	and	CCONJ
ftr-299	4394	24	filing	filing	NOUN
ftr-299	4394	25	of	of	ADP
ftr-299	4394	26	refund	refund	NOUN
ftr-299	4394	27	claims	claim	NOUN
ftr-299	4394	28	with	with	ADP
ftr-299	4394	29	the	the	DET
ftr-299	4394	30	irs	irs	PROPN
ftr-299	4394	31	.	.	PUNCT
ftr-299	4395	1	more	more	ADV
ftr-299	4395	2	specifically	specifically	ADV
ftr-299	4395	3	,	,	PUNCT
ftr-299	4395	4	they	they	PRON
ftr-299	4395	5	mounted	mount	VERB
ftr-299	4395	6	three	three	NUM
ftr-299	4395	7	distinct	distinct	ADJ
ftr-299	4395	8	attacks	attack	NOUN
ftr-299	4395	9	against	against	ADP
ftr-299	4395	10	circular	circular	ADJ
ftr-299	4395	11	230	230	NUM
ftr-299	4395	12	:	:	PUNCT
ftr-299	4395	13	(	(	PUNCT
ftr-299	4395	14	1	1	X
ftr-299	4395	15	)	)	PUNCT
ftr-299	4395	16	ryan	ryan	PROPN
ftr-299	4395	17	,	,	PUNCT
ftr-299	4395	18	llc	llc	PROPN
ftr-299	4395	19	and	and	CCONJ
ftr-299	4395	20	mr	mr	PROPN
ftr-299	4395	21	.	.	PROPN
ftr-299	4395	22	ryan	ryan	PROPN
ftr-299	4395	23	argued	argue	VERB
ftr-299	4395	24	that	that	SCONJ
ftr-299	4395	25	circular	circular	ADJ
ftr-299	4395	26	230	230	NUM
ftr-299	4395	27	violates	violate	VERB
ftr-299	4395	28	their	their	PRON
ftr-299	4395	29	rights	right	NOUN
ftr-299	4395	30	under	under	ADP
ftr-299	4395	31	the	the	DET
ftr-299	4395	32	petition	petition	NOUN
ftr-299	4395	33	clause	clause	NOUN
ftr-299	4395	34	of	of	ADP
ftr-299	4395	35	the	the	DET
ftr-299	4395	36	first	first	ADJ
ftr-299	4395	37	amendment	amendment	NOUN
ftr-299	4395	38	(	(	PUNCT
ftr-299	4395	39	count	count	VERB
ftr-299	4395	40	i	i	PROPN
ftr-299	4395	41	)	)	PUNCT
ftr-299	4395	42	;	;	PUNCT
ftr-299	4395	43	(	(	PUNCT
ftr-299	4395	44	2	2	X
ftr-299	4395	45	)	)	PUNCT
ftr-299	4395	46	mr	mr	PROPN
ftr-299	4395	47	.	.	PROPN
ftr-299	4395	48	ryan	ryan	PROPN
ftr-299	4395	49	argued	argue	VERB
ftr-299	4395	50	that	that	SCONJ
ftr-299	4395	51	circular	circular	ADJ
ftr-299	4395	52	230	230	NUM
ftr-299	4395	53	violates	violate	VERB
ftr-299	4395	54	his	his	PRON
ftr-299	4395	55	fifth	fifth	ADJ
ftr-299	4395	56	amendment	amendment	NOUN
ftr-299	4395	57	due	due	ADJ
ftr-299	4395	58	process	process	NOUN
ftr-299	4395	59	rights	right	NOUN
ftr-299	4395	60	(	(	PUNCT
ftr-299	4395	61	count	count	PROPN
ftr-299	4395	62	ii	ii	PROPN
ftr-299	4395	63	)	)	PUNCT
ftr-299	4395	64	;	;	PUNCT
ftr-299	4395	65	and	and	CCONJ
ftr-299	4395	66	(	(	PUNCT
ftr-299	4395	67	3	3	X
ftr-299	4395	68	)	)	PUNCT
ftr-299	4395	69	mr	mr	PROPN
ftr-299	4395	70	.	.	PROPN
ftr-299	4395	71	ridgely	ridgely	ADV
ftr-299	4395	72	brought	bring	VERB
ftr-299	4395	73	suit	suit	NOUN
ftr-299	4395	74	under	under	ADP
ftr-299	4395	75	the	the	DET
ftr-299	4395	76	administrative	administrative	ADJ
ftr-299	4395	77	procedure	procedure	NOUN
ftr-299	4395	78	act	act	NOUN
ftr-299	4395	79	(	(	PUNCT
ftr-299	4395	80	“	"	PUNCT
ftr-299	4395	81	apa	apa	PROPN
ftr-299	4395	82	”	"	PUNCT
ftr-299	4395	83	)	)	PUNCT
ftr-299	4395	84	,	,	PUNCT
ftr-299	4395	85	5	5	NUM
ftr-299	4395	86	u.s.c	u.s.c	ADJ
ftr-299	4395	87	.	.	PUNCT
ftr-299	4396	1	§	§	PROPN
ftr-299	4396	2	§	§	PROPN
ftr-299	4396	3	701	701	NUM
ftr-299	4396	4	,	,	PUNCT
ftr-299	4396	5	et	et	PROPN
ftr-299	4396	6	seq	seq	PROPN
ftr-299	4396	7	.	.	PROPN
ftr-299	4396	8	,	,	PUNCT
ftr-299	4396	9	arguing	argue	VERB
ftr-299	4396	10	that	that	SCONJ
ftr-299	4396	11	the	the	DET
ftr-299	4396	12	irs	irs	PROPN
ftr-299	4396	13	exceeded	exceed	VERB
ftr-299	4396	14	its	its	PRON
ftr-299	4396	15	statutory	statutory	ADJ
ftr-299	4396	16	authority	authority	NOUN
ftr-299	4396	17	in	in	ADP
ftr-299	4396	18	promulgating	promulgate	VERB
ftr-299	4396	19	circular	circular	ADJ
ftr-299	4396	20	230	230	NUM
ftr-299	4396	21	(	(	PUNCT
ftr-299	4396	22	count	count	PROPN
ftr-299	4396	23	iii	iii	NOUN
ftr-299	4396	24	)	)	PUNCT
ftr-299	4396	25	.	.	PUNCT
ftr-299	4397	1	plaintiffs	plaintiff	NOUN
ftr-299	4397	2	sought	seek	VERB
ftr-299	4397	3	a	a	DET
ftr-299	4397	4	declaratory	declaratory	ADJ
ftr-299	4397	5	judgment	judgment	NOUN
ftr-299	4397	6	that	that	PRON
ftr-299	4397	7	circular	circular	ADJ
ftr-299	4397	8	230	230	NUM
ftr-299	4397	9	’s	’s	PART
ftr-299	4397	10	restrictions	restriction	NOUN
ftr-299	4397	11	of	of	ADP
ftr-299	4397	12	contingent	contingent	ADJ
ftr-299	4397	13	fee	fee	NOUN
ftr-299	4397	14	arrangements	arrangement	NOUN
ftr-299	4397	15	in	in	ADP
ftr-299	4397	16	the	the	DET
ftr-299	4397	17	context	context	NOUN
ftr-299	4397	18	of	of	ADP
ftr-299	4397	19	“	"	PUNCT
ftr-299	4397	20	ordinary	ordinary	ADJ
ftr-299	4397	21	refund	refund	NOUN
ftr-299	4397	22	claims	claim	NOUN
ftr-299	4397	23	”	"	PUNCT
ftr-299	4397	24	is	be	AUX
ftr-299	4397	25	unconstitutional	unconstitutional	ADJ
ftr-299	4397	26	and	and	CCONJ
ftr-299	4397	27	exceeds	exceed	VERB
ftr-299	4397	28	the	the	DET
ftr-299	4397	29	scope	scope	NOUN
ftr-299	4397	30	of	of	ADP
ftr-299	4397	31	the	the	DET
ftr-299	4397	32	irs	irs	PROPN
ftr-299	4397	33	’s	’s	PART
ftr-299	4397	34	authorizing	authorize	VERB
ftr-299	4397	35	statute	statute	NOUN
ftr-299	4397	36	,	,	PUNCT
ftr-299	4397	37	and	and	CCONJ
ftr-299	4397	38	they	they	PRON
ftr-299	4397	39	sought	seek	VERB
ftr-299	4397	40	a	a	DET
ftr-299	4397	41	permanent	permanent	ADJ
ftr-299	4397	42	injunction	injunction	NOUN
ftr-299	4397	43	barring	bar	VERB
ftr-299	4397	44	the	the	DET
ftr-299	4397	45	enforcement	enforcement	NOUN
ftr-299	4397	46	of	of	ADP
ftr-299	4397	47	circular	circular	ADJ
ftr-299	4397	48	230	230	NUM
ftr-299	4397	49	’s	’s	PART
ftr-299	4397	50	restrictions	restriction	NOUN
ftr-299	4397	51	on	on	ADP
ftr-299	4397	52	the	the	DET
ftr-299	4397	53	use	use	NOUN
ftr-299	4397	54	of	of	ADP
ftr-299	4397	55	contingent	contingent	ADJ
ftr-299	4397	56	fee	fee	NOUN
ftr-299	4397	57	arrangements	arrangement	NOUN
ftr-299	4397	58	for	for	ADP
ftr-299	4397	59	“	"	PUNCT
ftr-299	4397	60	ordinary	ordinary	ADJ
ftr-299	4397	61	refund	refund	NOUN
ftr-299	4397	62	claims	claim	NOUN
ftr-299	4397	63	.	.	PUNCT
ftr-299	4397	64	”	"	PUNCT
ftr-299	4398	1	the	the	DET
ftr-299	4398	2	district	district	NOUN
ftr-299	4398	3	court	court	NOUN
ftr-299	4398	4	(	(	PUNCT
ftr-299	4398	5	judge	judge	PROPN
ftr-299	4398	6	wilkins	wilkins	PROPN
ftr-299	4398	7	)	)	PUNCT
ftr-299	4398	8	dismissed	dismiss	VERB
ftr-299	4398	9	counts	count	NOUN
ftr-299	4398	10	i	i	PRON
ftr-299	4398	11	and	and	CCONJ
ftr-299	4398	12	ii	ii	PROPN
ftr-299	4398	13	on	on	ADP
ftr-299	4398	14	the	the	DET
ftr-299	4398	15	grounds	ground	NOUN
ftr-299	4398	16	that	that	SCONJ
ftr-299	4398	17	:	:	PUNCT
ftr-299	4398	18	count	count	VERB
ftr-299	4398	19	i	i	PRON
ftr-299	4398	20	failed	fail	VERB
ftr-299	4398	21	to	to	PART
ftr-299	4398	22	state	state	VERB
ftr-299	4398	23	a	a	DET
ftr-299	4398	24	claim	claim	NOUN
ftr-299	4398	25	upon	upon	SCONJ
ftr-299	4398	26	which	which	DET
ftr-299	4398	27	relief	relief	NOUN
ftr-299	4398	28	may	may	AUX
ftr-299	4398	29	be	be	AUX
ftr-299	4398	30	granted	grant	VERB
ftr-299	4398	31	,	,	PUNCT
ftr-299	4398	32	and	and	CCONJ
ftr-299	4398	33	mr	mr	PROPN
ftr-299	4398	34	.	.	PROPN
ftr-299	4398	35	ryan	ryan	PROPN
ftr-299	4398	36	lacked	lacked	AUX
ftr-299	4398	37	standing	stand	VERB
ftr-299	4398	38	under	under	ADP
ftr-299	4398	39	count	count	PROPN
ftr-299	4398	40	ii	ii	PROPN
ftr-299	4398	41	to	to	PART
ftr-299	4398	42	pursue	pursue	VERB
ftr-299	4398	43	a	a	DET
ftr-299	4398	44	due	due	ADJ
ftr-299	4398	45	process	process	NOUN
ftr-299	4398	46	claim	claim	NOUN
ftr-299	4398	47	so	so	SCONJ
ftr-299	4398	48	that	that	SCONJ
ftr-299	4398	49	claim	claim	NOUN
ftr-299	4398	50	lacked	lack	VERB
ftr-299	4398	51	jurisdiction	jurisdiction	NOUN
ftr-299	4398	52	.	.	PUNCT
ftr-299	4399	1			X
ftr-299	4400	1	with	with	ADP
ftr-299	4400	2	respect	respect	NOUN
ftr-299	4400	3	to	to	ADP
ftr-299	4400	4	an	an	DET
ftr-299	4400	5	issue	issue	NOUN
ftr-299	4400	6	he	he	PRON
ftr-299	4400	7	did	do	VERB
ftr-299	4400	8	n’t	not	PART
ftr-299	4400	9	address	address	NOUN
ftr-299	4400	10	,	,	PUNCT
ftr-299	4400	11	judge	judge	PROPN
ftr-299	4400	12	wilkins	wilkins	PROPN
ftr-299	4400	13	stated	state	VERB
ftr-299	4400	14	:	:	PUNCT
ftr-299	4400	15	in	in	ADP
ftr-299	4400	16	pressing	press	VERB
ftr-299	4400	17	for	for	ADP
ftr-299	4400	18	the	the	DET
ftr-299	4400	19	dismissal	dismissal	NOUN
ftr-299	4400	20	of	of	ADP
ftr-299	4400	21	plaintiffs	plaintiff	NOUN
ftr-299	4400	22	’	'	PUNCT
ftr-299	4400	23	claim	claim	NOUN
ftr-299	4400	24	,	,	PUNCT
ftr-299	4400	25	the	the	DET
ftr-299	4400	26	government	government	NOUN
ftr-299	4400	27	first	first	ADV
ftr-299	4400	28	argues	argue	VERB
ftr-299	4400	29	that	that	SCONJ
ftr-299	4400	30	the	the	DET
ftr-299	4400	31	petition	petition	NOUN
ftr-299	4400	32	clause	clause	NOUN
ftr-299	4400	33	does	do	AUX
ftr-299	4400	34	not	not	PART
ftr-299	4400	35	protect	protect	VERB
ftr-299	4400	36	“	"	PUNCT
ftr-299	4400	37	a	a	DET
ftr-299	4400	38	taxpayer	taxpayer	NOUN
ftr-299	4400	39	’s	’s	PART
ftr-299	4400	40	right	right	NOUN
ftr-299	4400	41	to	to	PART
ftr-299	4400	42	file	file	VERB
ftr-299	4400	43	an	an	DET
ftr-299	4400	44	administrative	administrative	ADJ
ftr-299	4400	45	claim	claim	NOUN
ftr-299	4400	46	for	for	ADP
ftr-299	4400	47	refund	refund	NOUN
ftr-299	4400	48	”	"	PUNCT
ftr-299	4400	49	with	with	ADP
ftr-299	4400	50	the	the	DET
ftr-299	4400	51	irs	irs	PROPN
ftr-299	4400	52	.	.	PUNCT
ftr-299	4401	1	(	(	PUNCT
ftr-299	4401	2	defs	defs	PROPN
ftr-299	4401	3	.	.	PUNCT
ftr-299	4401	4	’	'	PUNCT
ftr-299	4402	1	reply	reply	NOUN
ftr-299	4402	2	at	at	ADP
ftr-299	4402	3	7	7	NUM
ftr-299	4402	4	)	)	PUNCT
ftr-299	4402	5	.	.	PUNCT
ftr-299	4403	1	the	the	DET
ftr-299	4403	2	court	court	NOUN
ftr-299	4403	3	finds	find	VERB
ftr-299	4403	4	this	this	DET
ftr-299	4403	5	proposition	proposition	NOUN
ftr-299	4403	6	dubious	dubious	ADJ
ftr-299	4403	7	.	.	PUNCT
ftr-299	4404	1	not	not	PART
ftr-299	4404	2	only	only	ADV
ftr-299	4404	3	has	have	AUX
ftr-299	4404	4	the	the	DET
ftr-299	4404	5	supreme	supreme	PROPN
ftr-299	4404	6	court	court	PROPN
ftr-299	4404	7	explicitly	explicitly	ADV
ftr-299	4404	8	held	hold	VERB
ftr-299	4404	9	that	that	PRON
ftr-299	4404	10	petition	petition	NOUN
ftr-299	4404	11	clause	clause	NOUN
ftr-299	4404	12	guarantees	guarantee	VERB
ftr-299	4404	13	citizens	citizen	NOUN
ftr-299	4404	14	the	the	DET
ftr-299	4404	15	ability	ability	NOUN
ftr-299	4404	16	to	to	PART
ftr-299	4404	17	seek	seek	VERB
ftr-299	4404	18	relief	relief	NOUN
ftr-299	4404	19	with	with	ADP
ftr-299	4404	20	courts	court	NOUN
ftr-299	4404	21	,	,	PUNCT
ftr-299	4404	22	but	but	CCONJ
ftr-299	4404	23	it	it	PRON
ftr-299	4404	24	has	have	AUX
ftr-299	4404	25	also	also	ADV
ftr-299	4404	26	made	make	VERB
ftr-299	4404	27	clear	clear	ADJ
ftr-299	4404	28	that	that	SCONJ
ftr-299	4404	29	these	these	DET
ftr-299	4404	30	protections	protection	NOUN
ftr-299	4404	31	extend	extend	VERB
ftr-299	4404	32	to	to	ADP
ftr-299	4404	33	“	"	PUNCT
ftr-299	4404	34	other	other	ADJ
ftr-299	4404	35	forums	forum	NOUN
ftr-299	4404	36	established	establish	VERB
ftr-299	4404	37	by	by	ADP
ftr-299	4404	38	the	the	DET
ftr-299	4404	39	government	government	NOUN
ftr-299	4404	40	for	for	ADP
ftr-299	4404	41	the	the	DET
ftr-299	4404	42	resolution	resolution	NOUN
ftr-299	4404	43	of	of	ADP
ftr-299	4404	44	legal	legal	ADJ
ftr-299	4404	45	disputes	dispute	NOUN
ftr-299	4404	46	.	.	PUNCT
ftr-299	4404	47	”	"	PUNCT
ftr-299	4405	1	borough	borough	NOUN
ftr-299	4405	2	of	of	ADP
ftr-299	4405	3	duryea	duryea	NOUN
ftr-299	4405	4	,	,	PUNCT
ftr-299	4405	5	131	131	NUM
ftr-299	4405	6	s.	s.	PROPN
ftr-299	4405	7	ct	ct	PROPN
ftr-299	4405	8	.	.	PUNCT
ftr-299	4406	1	at	at	ADP
ftr-299	4406	2	2494	2494	NUM
ftr-299	4406	3	.	.	PUNCT
ftr-299	4407	1	the	the	DET
ftr-299	4407	2	court	court	NOUN
ftr-299	4407	3	has	have	AUX
ftr-299	4407	4	also	also	ADV
ftr-299	4407	5	explained	explain	VERB
ftr-299	4407	6	that	that	SCONJ
ftr-299	4407	7	“	"	PUNCT
ftr-299	4407	8	[	[	X
ftr-299	4407	9	t]he	t]he	ADV
ftr-299	4407	10	same	same	ADJ
ftr-299	4407	11	philosophy	philosophy	NOUN
ftr-299	4407	12	governs	govern	VERB
ftr-299	4407	13	the	the	DET
ftr-299	4407	14	approach	approach	NOUN
ftr-299	4407	15	of	of	ADP
ftr-299	4407	16	citizens	citizen	NOUN
ftr-299	4407	17	or	or	CCONJ
ftr-299	4407	18	groups	group	NOUN
ftr-299	4407	19	of	of	ADP
ftr-299	4407	20	them	they	PRON
ftr-299	4407	21	to	to	ADP
ftr-299	4407	22	administrative	administrative	ADJ
ftr-299	4407	23	agencies	agency	NOUN
ftr-299	4408	1	436	436	NUM
ftr-299	4408	2	florida	florida	PROPN
ftr-299	4408	3	tax	tax	NOUN
ftr-299	4408	4	review	review	NOUN
ftr-299	4408	5	[	[	X
ftr-299	4408	6	vol	vol	NOUN
ftr-299	4408	7	.	.	PUNCT
ftr-299	4409	1	15:5	15:5	NUM
ftr-299	4409	2	(	(	PUNCT
ftr-299	4409	3	which	which	PRON
ftr-299	4409	4	are	be	AUX
ftr-299	4409	5	both	both	DET
ftr-299	4409	6	creatures	creature	NOUN
ftr-299	4409	7	of	of	ADP
ftr-299	4409	8	the	the	DET
ftr-299	4409	9	legislature	legislature	NOUN
ftr-299	4409	10	,	,	PUNCT
ftr-299	4409	11	and	and	CCONJ
ftr-299	4409	12	arms	arm	NOUN
ftr-299	4409	13	of	of	ADP
ftr-299	4409	14	the	the	DET
ftr-299	4409	15	executive	executive	NOUN
ftr-299	4409	16	)	)	PUNCT
ftr-299	4409	17	and	and	CCONJ
ftr-299	4409	18	to	to	ADP
ftr-299	4409	19	courts	court	NOUN
ftr-299	4409	20	,	,	PUNCT
ftr-299	4409	21	the	the	DET
ftr-299	4409	22	third	third	ADJ
ftr-299	4409	23	branch	branch	NOUN
ftr-299	4409	24	of	of	ADP
ftr-299	4409	25	government	government	NOUN
ftr-299	4409	26	.	.	PUNCT
ftr-299	4409	27	”	"	PUNCT
ftr-299	4410	1	cal	cal	PROPN
ftr-299	4410	2	.	.	PUNCT
ftr-299	4411	1	motor	motor	PROPN
ftr-299	4411	2	transport	transport	PROPN
ftr-299	4411	3	co.	co.	PROPN
ftr-299	4411	4	v.	v.	ADP
ftr-299	4411	5	trucking	trucking	NOUN
ftr-299	4411	6	unlimited	unlimited	ADJ
ftr-299	4411	7	,	,	PUNCT
ftr-299	4411	8	404	404	NUM
ftr-299	4411	9	u.s	u.s	PROPN
ftr-299	4411	10	.	.	PROPN
ftr-299	4411	11	508	508	NUM
ftr-299	4411	12	,	,	PUNCT
ftr-299	4411	13	510	510	NUM
ftr-299	4411	14	(	(	PUNCT
ftr-299	4411	15	1972	1972	NUM
ftr-299	4411	16	)	)	PUNCT
ftr-299	4411	17	(	(	PUNCT
ftr-299	4411	18	“	"	PUNCT
ftr-299	4411	19	certainly	certainly	ADV
ftr-299	4411	20	the	the	DET
ftr-299	4411	21	right	right	NOUN
ftr-299	4411	22	to	to	PART
ftr-299	4411	23	petition	petition	VERB
ftr-299	4411	24	extends	extend	VERB
ftr-299	4411	25	to	to	ADP
ftr-299	4411	26	all	all	DET
ftr-299	4411	27	departments	department	NOUN
ftr-299	4411	28	of	of	ADP
ftr-299	4411	29	the	the	DET
ftr-299	4411	30	government	government	NOUN
ftr-299	4411	31	.	.	PUNCT
ftr-299	4412	1	the	the	DET
ftr-299	4412	2	right	right	NOUN
ftr-299	4412	3	of	of	ADP
ftr-299	4412	4	access	access	NOUN
ftr-299	4412	5	to	to	ADP
ftr-299	4412	6	the	the	DET
ftr-299	4412	7	courts	court	NOUN
ftr-299	4412	8	is	be	AUX
ftr-299	4412	9	indeed	indeed	ADV
ftr-299	4412	10	but	but	CCONJ
ftr-299	4412	11	one	one	NUM
ftr-299	4412	12	aspect	aspect	NOUN
ftr-299	4412	13	of	of	ADP
ftr-299	4412	14	the	the	DET
ftr-299	4412	15	right	right	NOUN
ftr-299	4412	16	of	of	ADP
ftr-299	4412	17	petition	petition	NOUN
ftr-299	4412	18	.	.	PUNCT
ftr-299	4412	19	”	"	PUNCT
ftr-299	4412	20	)	)	PUNCT
ftr-299	4412	21	.	.	PUNCT
ftr-299	4413	1	insofar	insofar	ADV
ftr-299	4413	2	as	as	SCONJ
ftr-299	4413	3	the	the	DET
ftr-299	4413	4	internal	internal	ADJ
ftr-299	4413	5	revenue	revenue	NOUN
ftr-299	4413	6	service	service	NOUN
ftr-299	4413	7	is	be	AUX
ftr-299	4413	8	an	an	DET
ftr-299	4413	9	administrative	administrative	ADJ
ftr-299	4413	10	agency	agency	NOUN
ftr-299	4413	11	established	establish	VERB
ftr-299	4413	12	by	by	ADP
ftr-299	4413	13	the	the	DET
ftr-299	4413	14	government	government	NOUN
ftr-299	4413	15	,	,	PUNCT
ftr-299	4413	16	the	the	DET
ftr-299	4413	17	court	court	NOUN
ftr-299	4413	18	believes	believe	VERB
ftr-299	4413	19	that	that	SCONJ
ftr-299	4413	20	the	the	DET
ftr-299	4413	21	petition	petition	NOUN
ftr-299	4413	22	clause	clause	NOUN
ftr-299	4413	23	would	would	AUX
ftr-299	4413	24	protect	protect	VERB
ftr-299	4413	25	citizens	citizen	NOUN
ftr-299	4413	26	’	’	PART
ftr-299	4413	27	rights	right	NOUN
ftr-299	4413	28	to	to	PART
ftr-299	4413	29	file	file	VERB
ftr-299	4413	30	claims	claim	NOUN
ftr-299	4413	31	with	with	ADP
ftr-299	4413	32	the	the	DET
ftr-299	4413	33	irs	irs	PROPN
ftr-299	4413	34	,	,	PUNCT
ftr-299	4413	35	as	as	SCONJ
ftr-299	4413	36	plaintiffs	plaintiff	NOUN
ftr-299	4413	37	suggest	suggest	VERB
ftr-299	4413	38	.	.	PUNCT
ftr-299	4414	1	on	on	ADP
ftr-299	4414	2	balance	balance	NOUN
ftr-299	4414	3	,	,	PUNCT
ftr-299	4414	4	however	however	ADV
ftr-299	4414	5	,	,	PUNCT
ftr-299	4414	6	the	the	DET
ftr-299	4414	7	court	court	NOUN
ftr-299	4414	8	need	need	AUX
ftr-299	4414	9	not	not	PART
ftr-299	4414	10	directly	directly	ADV
ftr-299	4414	11	pass	pass	VERB
ftr-299	4414	12	on	on	ADP
ftr-299	4414	13	this	this	DET
ftr-299	4414	14	issue	issue	NOUN
ftr-299	4414	15	because	because	SCONJ
ftr-299	4414	16	,	,	PUNCT
ftr-299	4414	17	even	even	ADV
ftr-299	4414	18	assuming	assume	VERB
ftr-299	4414	19	that	that	SCONJ
ftr-299	4414	20	the	the	DET
ftr-299	4414	21	right	right	NOUN
ftr-299	4414	22	to	to	PART
ftr-299	4414	23	file	file	VERB
ftr-299	4414	24	a	a	DET
ftr-299	4414	25	refund	refund	NOUN
ftr-299	4414	26	claim	claim	NOUN
ftr-299	4414	27	with	with	ADP
ftr-299	4414	28	the	the	DET
ftr-299	4414	29	irs	irs	PROPN
ftr-299	4414	30	does	do	AUX
ftr-299	4414	31	fall	fall	VERB
ftr-299	4414	32	within	within	ADP
ftr-299	4414	33	the	the	DET
ftr-299	4414	34	ambit	ambit	NOUN
ftr-299	4414	35	of	of	ADP
ftr-299	4414	36	the	the	DET
ftr-299	4414	37	petition	petition	NOUN
ftr-299	4414	38	clause	clause	NOUN
ftr-299	4414	39	’s	’s	PART
ftr-299	4414	40	protections	protection	NOUN
ftr-299	4414	41	,	,	PUNCT
ftr-299	4414	42	plaintiffs	plaintiff	NOUN
ftr-299	4414	43	fail	fail	VERB
ftr-299	4414	44	to	to	PART
ftr-299	4414	45	allege	allege	VERB
ftr-299	4414	46	any	any	DET
ftr-299	4414	47	constitutionally	constitutionally	ADV
ftr-299	4414	48	cognizable	cognizable	ADJ
ftr-299	4414	49	violation	violation	NOUN
ftr-299	4414	50	or	or	CCONJ
ftr-299	4414	51	impingement	impingement	NOUN
ftr-299	4414	52	of	of	ADP
ftr-299	4414	53	such	such	DET
ftr-299	4414	54	a	a	DET
ftr-299	4414	55	right	right	NOUN
ftr-299	4414	56	.	.	PUNCT
ftr-299	4415	1	3	3	X
ftr-299	4415	2	.	.	X
ftr-299	4415	3	new	new	ADJ
ftr-299	4415	4	nationwide	nationwide	ADJ
ftr-299	4415	5	rollout	rollout	NOUN
ftr-299	4415	6	of	of	ADP
ftr-299	4415	7	fast	fast	ADJ
ftr-299	4415	8	track	track	NOUN
ftr-299	4415	9	settlement	settlement	NOUN
ftr-299	4415	10	(	(	PUNCT
ftr-299	4415	11	“	"	PUNCT
ftr-299	4415	12	fts	fts	X
ftr-299	4415	13	”	"	PUNCT
ftr-299	4415	14	)	)	PUNCT
ftr-299	4415	15	program	program	NOUN
ftr-299	4415	16	for	for	ADP
ftr-299	4415	17	small	small	ADJ
ftr-299	4415	18	businesses	business	NOUN
ftr-299	4415	19	and	and	CCONJ
ftr-299	4415	20	self	self	NOUN
ftr-299	4415	21	-	-	PUNCT
ftr-299	4415	22	employed	employ	VERB
ftr-299	4415	23	individuals	individual	NOUN
ftr-299	4415	24	(	(	PUNCT
ftr-299	4415	25	“	"	PUNCT
ftr-299	4415	26	sb	sb	PROPN
ftr-299	4415	27	/	/	SYM
ftr-299	4415	28	se	se	ADJ
ftr-299	4415	29	”	"	PUNCT
ftr-299	4415	30	)	)	PUNCT
ftr-299	4415	31	means	mean	VERB
ftr-299	4415	32	settlement	settlement	NOUN
ftr-299	4415	33	opportunities	opportunity	NOUN
ftr-299	4415	34	for	for	ADP
ftr-299	4415	35	taxpayers	taxpayer	NOUN
ftr-299	4415	36	.	.	PUNCT
ftr-299	4416	1	ir-2013	ir-2013	PROPN
ftr-299	4416	2	-	-	PUNCT
ftr-299	4416	3	88	88	NUM
ftr-299	4416	4	,	,	PUNCT
ftr-299	4416	5	2013	2013	NUM
ftr-299	4416	6	tnt	tnt	NOUN
ftr-299	4416	7	216	216	NUM
ftr-299	4416	8	-	-	SYM
ftr-299	4416	9	10	10	NUM
ftr-299	4416	10	(	(	PUNCT
ftr-299	4416	11	11/6/13	11/6/13	NUM
ftr-299	4416	12	)	)	PUNCT
ftr-299	4416	13	.	.	PUNCT
ftr-299	4417	1	fts	fts	PROPN
ftr-299	4417	2	uses	use	VERB
ftr-299	4417	3	alternative	alternative	ADJ
ftr-299	4417	4	dispute	dispute	NOUN
ftr-299	4417	5	resolution	resolution	NOUN
ftr-299	4417	6	techniques	technique	NOUN
ftr-299	4417	7	to	to	PART
ftr-299	4417	8	help	help	VERB
ftr-299	4417	9	taxpayers	taxpayer	NOUN
ftr-299	4417	10	save	save	VERB
ftr-299	4417	11	time	time	NOUN
ftr-299	4417	12	,	,	PUNCT
ftr-299	4417	13	so	so	SCONJ
ftr-299	4417	14	audit	audit	NOUN
ftr-299	4417	15	issues	issue	NOUN
ftr-299	4417	16	can	can	AUX
ftr-299	4417	17	usually	usually	ADV
ftr-299	4417	18	be	be	AUX
ftr-299	4417	19	resolved	resolve	VERB
ftr-299	4417	20	within	within	ADP
ftr-299	4417	21	60	60	NUM
ftr-299	4417	22	days	day	NOUN
ftr-299	4417	23	–	–	PUNCT
ftr-299	4417	24	and	and	CCONJ
ftr-299	4417	25	,	,	PUNCT
ftr-299	4417	26	taxpayers	taxpayer	NOUN
ftr-299	4417	27	who	who	PRON
ftr-299	4417	28	choose	choose	VERB
ftr-299	4417	29	this	this	DET
ftr-299	4417	30	option	option	NOUN
ftr-299	4417	31	do	do	AUX
ftr-299	4417	32	not	not	PART
ftr-299	4417	33	forfeit	forfeit	VERB
ftr-299	4417	34	their	their	PRON
ftr-299	4417	35	appeal	appeal	NOUN
ftr-299	4417	36	rights	right	NOUN
ftr-299	4417	37	if	if	SCONJ
ftr-299	4417	38	the	the	DET
ftr-299	4417	39	fts	fts	PROPN
ftr-299	4417	40	process	process	NOUN
ftr-299	4417	41	is	be	AUX
ftr-299	4417	42	unsuccessful	unsuccessful	ADJ
ftr-299	4417	43	.	.	PUNCT
ftr-299	4418	1	normally	normally	ADV
ftr-299	4418	2	,	,	PUNCT
ftr-299	4418	3	the	the	DET
ftr-299	4418	4	appeals	appeal	NOUN
ftr-299	4418	5	representative	representative	NOUN
ftr-299	4418	6	acts	act	NOUN
ftr-299	4418	7	as	as	ADP
ftr-299	4418	8	mediator	mediator	NOUN
ftr-299	4418	9	between	between	ADP
ftr-299	4418	10	the	the	DET
ftr-299	4418	11	taxpayer	taxpayer	NOUN
ftr-299	4418	12	and	and	CCONJ
ftr-299	4418	13	representatives	representative	NOUN
ftr-299	4418	14	from	from	ADP
ftr-299	4418	15	sb	sb	PROPN
ftr-299	4418	16	/	/	SYM
ftr-299	4418	17	se	se	PROPN
ftr-299	4418	18	’s	’s	NOUN
ftr-299	4418	19	examination	examination	NOUN
ftr-299	4418	20	division	division	NOUN
ftr-299	4418	21	.	.	PUNCT
ftr-299	4419	1			NOUN
ftr-299	4419	2	any	any	DET
ftr-299	4419	3	time	time	NOUN
ftr-299	4419	4	the	the	DET
ftr-299	4419	5	irs	irs	PROPN
ftr-299	4419	6	initiates	initiate	VERB
ftr-299	4419	7	a	a	DET
ftr-299	4419	8	new	new	ADJ
ftr-299	4419	9	program	program	NOUN
ftr-299	4419	10	,	,	PUNCT
ftr-299	4419	11	those	those	PRON
ftr-299	4419	12	administering	administer	VERB
ftr-299	4419	13	the	the	DET
ftr-299	4419	14	program	program	NOUN
ftr-299	4419	15	want	want	VERB
ftr-299	4419	16	to	to	PART
ftr-299	4419	17	see	see	VERB
ftr-299	4419	18	it	it	PRON
ftr-299	4419	19	work	work	VERB
ftr-299	4419	20	.	.	PUNCT
ftr-299	4420	1	therefore	therefore	ADV
ftr-299	4420	2	,	,	PUNCT
ftr-299	4420	3	taxpayers	taxpayer	NOUN
ftr-299	4420	4	who	who	PRON
ftr-299	4420	5	utilize	utilize	VERB
ftr-299	4420	6	the	the	DET
ftr-299	4420	7	program	program	NOUN
ftr-299	4420	8	in	in	ADP
ftr-299	4420	9	its	its	PRON
ftr-299	4420	10	early	early	ADJ
ftr-299	4420	11	days	day	NOUN
ftr-299	4420	12	have	have	VERB
ftr-299	4420	13	settlement	settlement	NOUN
ftr-299	4420	14	opportunities	opportunity	NOUN
ftr-299	4420	15	unavailable	unavailable	ADJ
ftr-299	4420	16	elsewhere	elsewhere	ADV
ftr-299	4420	17	.	.	PUNCT
ftr-299	4421	1	compare	compare	VERB
ftr-299	4421	2	“	"	PUNCT
ftr-299	4421	3	decisions	decision	NOUN
ftr-299	4421	4	in	in	ADP
ftr-299	4421	5	aid	aid	NOUN
ftr-299	4421	6	of	of	ADP
ftr-299	4421	7	jurisdiction	jurisdiction	NOUN
ftr-299	4421	8	”	"	PUNCT
ftr-299	4421	9	in	in	ADP
ftr-299	4421	10	the	the	DET
ftr-299	4421	11	court	court	NOUN
ftr-299	4421	12	of	of	ADP
ftr-299	4421	13	federal	federal	ADJ
ftr-299	4421	14	claims	claim	NOUN
ftr-299	4421	15	.	.	PUNCT
ftr-299	4422	1	xi	xi	X
ftr-299	4422	2	.	.	PUNCT
ftr-299	4422	3	withholding	withholding	NOUN
ftr-299	4422	4	and	and	CCONJ
ftr-299	4422	5	excise	excise	NOUN
ftr-299	4422	6	taxes	taxis	NOUN
ftr-299	4422	7	a.	a.	NOUN
ftr-299	4422	8	employment	employment	NOUN
ftr-299	4422	9	taxes	taxis	NOUN
ftr-299	4422	10	1	1	NUM
ftr-299	4422	11	.	.	PUNCT
ftr-299	4422	12	tax	tax	NOUN
ftr-299	4422	13	refunds	refund	NOUN
ftr-299	4422	14	in	in	ADP
ftr-299	4422	15	a	a	DET
ftr-299	4422	16	bad	bad	ADJ
ftr-299	4422	17	economy	economy	NOUN
ftr-299	4422	18	set	set	VERB
ftr-299	4422	19	up	up	ADP
ftr-299	4422	20	another	another	DET
ftr-299	4422	21	deference	deference	NOUN
ftr-299	4422	22	conflict	conflict	NOUN
ftr-299	4422	23	among	among	ADP
ftr-299	4422	24	the	the	DET
ftr-299	4422	25	circuits	circuit	NOUN
ftr-299	4422	26	.	.	PUNCT
ftr-299	4423	1	in	in	ADP
ftr-299	4423	2	re	re	PRON
ftr-299	4423	3	quality	quality	NOUN
ftr-299	4423	4	stores	store	NOUN
ftr-299	4423	5	,	,	PUNCT
ftr-299	4423	6	inc	inc	PROPN
ftr-299	4423	7	.	.	PROPN
ftr-299	4423	8	,	,	PUNCT
ftr-299	4423	9	693	693	NUM
ftr-299	4423	10	f.3d	f.3d	NUM
ftr-299	4423	11	605	605	NUM
ftr-299	4423	12	(	(	PUNCT
ftr-299	4423	13	6th	6th	ADJ
ftr-299	4423	14	cir	cir	NOUN
ftr-299	4423	15	.	.	PUNCT
ftr-299	4423	16	9/7/12	9/7/12	NUM
ftr-299	4423	17	)	)	PUNCT
ftr-299	4423	18	,	,	PUNCT
ftr-299	4423	19	cert	cert	NOUN
ftr-299	4423	20	.	.	PUNCT
ftr-299	4424	1	granted	grant	VERB
ftr-299	4424	2	,	,	PUNCT
ftr-299	4424	3	134	134	NUM
ftr-299	4424	4	s.	s.	PROPN
ftr-299	4424	5	ct	ct	PROPN
ftr-299	4424	6	.	.	PROPN
ftr-299	4424	7	49	49	NUM
ftr-299	4424	8	(	(	PUNCT
ftr-299	4424	9	10/1/13	10/1/13	NUM
ftr-299	4424	10	)	)	PUNCT
ftr-299	4424	11	.	.	PUNCT
ftr-299	4425	1	in	in	ADP
ftr-299	4425	2	november	november	PROPN
ftr-299	4425	3	2001	2001	NUM
ftr-299	4425	4	quality	quality	NOUN
ftr-299	4425	5	stores	store	NOUN
ftr-299	4425	6	closed	close	VERB
ftr-299	4425	7	63	63	NUM
ftr-299	4425	8	stores	store	NOUN
ftr-299	4425	9	and	and	CCONJ
ftr-299	4425	10	9	9	NUM
ftr-299	4425	11	distribution	distribution	NOUN
ftr-299	4425	12	centers	center	NOUN
ftr-299	4425	13	and	and	CCONJ
ftr-299	4425	14	terminated	terminate	VERB
ftr-299	4425	15	the	the	DET
ftr-299	4425	16	employment	employment	NOUN
ftr-299	4425	17	of	of	ADP
ftr-299	4425	18	all	all	DET
ftr-299	4425	19	employees	employee	NOUN
ftr-299	4425	20	in	in	ADP
ftr-299	4425	21	the	the	DET
ftr-299	4425	22	course	course	NOUN
ftr-299	4425	23	of	of	ADP
ftr-299	4425	24	chapter	chapter	NOUN
ftr-299	4425	25	11	11	NUM
ftr-299	4425	26	bankruptcy	bankruptcy	NOUN
ftr-299	4425	27	cases	case	NOUN
ftr-299	4425	28	.	.	PUNCT
ftr-299	4426	1	quality	quality	NOUN
ftr-299	4426	2	stores	store	NOUN
ftr-299	4426	3	adopted	adopt	VERB
ftr-299	4426	4	plans	plan	NOUN
ftr-299	4426	5	providing	provide	VERB
ftr-299	4426	6	severance	severance	NOUN
ftr-299	4426	7	pay	pay	NOUN
ftr-299	4426	8	to	to	ADP
ftr-299	4426	9	terminated	terminate	VERB
ftr-299	4426	10	employees	employee	NOUN
ftr-299	4426	11	.	.	PUNCT
ftr-299	4427	1	the	the	DET
ftr-299	4427	2	company	company	NOUN
ftr-299	4427	3	reported	report	VERB
ftr-299	4427	4	the	the	DET
ftr-299	4427	5	severance	severance	NOUN
ftr-299	4427	6	pay	pay	NOUN
ftr-299	4427	7	as	as	ADP
ftr-299	4427	8	wages	wage	NOUN
ftr-299	4427	9	for	for	ADP
ftr-299	4427	10	2014	2014	NUM
ftr-299	4427	11	]	]	PUNCT
ftr-299	4427	12	recent	recent	ADJ
ftr-299	4427	13	developments	development	NOUN
ftr-299	4427	14	in	in	ADP
ftr-299	4427	15	federal	federal	ADJ
ftr-299	4427	16	income	income	NOUN
ftr-299	4427	17	taxation	taxation	NOUN
ftr-299	4427	18	437	437	NUM
ftr-299	4427	19	withholding	withholding	NOUN
ftr-299	4427	20	and	and	CCONJ
ftr-299	4427	21	employment	employment	NOUN
ftr-299	4427	22	tax	tax	NOUN
ftr-299	4427	23	purposes	purpose	NOUN
ftr-299	4427	24	then	then	ADV
ftr-299	4427	25	filed	file	VERB
ftr-299	4427	26	claims	claim	NOUN
ftr-299	4427	27	for	for	ADP
ftr-299	4427	28	refund	refund	NOUN
ftr-299	4427	29	of	of	ADP
ftr-299	4427	30	fica	fica	PROPN
ftr-299	4427	31	and	and	CCONJ
ftr-299	4427	32	futa	futa	ADJ
ftr-299	4427	33	taxes	taxis	NOUN
ftr-299	4427	34	claiming	claim	VERB
ftr-299	4427	35	that	that	SCONJ
ftr-299	4427	36	the	the	DET
ftr-299	4427	37	severance	severance	NOUN
ftr-299	4427	38	pay	pay	NOUN
ftr-299	4427	39	represented	represent	VERB
ftr-299	4427	40	supplemental	supplemental	ADJ
ftr-299	4427	41	unemployment	unemployment	NOUN
ftr-299	4427	42	compensation	compensation	NOUN
ftr-299	4427	43	benefits	benefit	NOUN
ftr-299	4427	44	(	(	PUNCT
ftr-299	4427	45	subs	sub	NOUN
ftr-299	4427	46	)	)	PUNCT
ftr-299	4427	47	that	that	PRON
ftr-299	4427	48	are	be	AUX
ftr-299	4427	49	not	not	PART
ftr-299	4427	50	wages	wage	NOUN
ftr-299	4427	51	for	for	ADP
ftr-299	4427	52	employment	employment	NOUN
ftr-299	4427	53	tax	tax	NOUN
ftr-299	4427	54	purposes	purpose	NOUN
ftr-299	4427	55	.	.	PUNCT
ftr-299	4428	1	disagreeing	disagree	VERB
ftr-299	4428	2	with	with	ADP
ftr-299	4428	3	the	the	DET
ftr-299	4428	4	contrary	contrary	ADJ
ftr-299	4428	5	holding	holding	NOUN
ftr-299	4428	6	by	by	ADP
ftr-299	4428	7	the	the	DET
ftr-299	4428	8	federal	federal	ADJ
ftr-299	4428	9	circuit	circuit	NOUN
ftr-299	4428	10	in	in	ADP
ftr-299	4428	11	csx	csx	PROPN
ftr-299	4428	12	corp	corp	PROPN
ftr-299	4428	13	.	.	PROPN
ftr-299	4428	14	v.	v.	PROPN
ftr-299	4428	15	united	united	PROPN
ftr-299	4428	16	states	states	PROPN
ftr-299	4428	17	,	,	PUNCT
ftr-299	4428	18	518	518	NUM
ftr-299	4428	19	f.3d	f.3d	NUM
ftr-299	4428	20	1328	1328	NUM
ftr-299	4428	21	(	(	PUNCT
ftr-299	4428	22	fed	fed	PROPN
ftr-299	4428	23	.	.	PUNCT
ftr-299	4428	24	cir	cir	PROPN
ftr-299	4428	25	.	.	PROPN
ftr-299	4428	26	2008	2008	NUM
ftr-299	4428	27	)	)	PUNCT
ftr-299	4428	28	,	,	PUNCT
ftr-299	4428	29	the	the	DET
ftr-299	4428	30	sixth	sixth	ADJ
ftr-299	4428	31	circuit	circuit	NOUN
ftr-299	4428	32	held	hold	VERB
ftr-299	4428	33	that	that	SCONJ
ftr-299	4428	34	the	the	DET
ftr-299	4428	35	subs	sub	NOUN
ftr-299	4428	36	were	be	AUX
ftr-299	4428	37	exempt	exempt	ADJ
ftr-299	4428	38	from	from	ADP
ftr-299	4428	39	employment	employment	NOUN
ftr-299	4428	40	taxes	taxis	NOUN
ftr-299	4428	41	.	.	PUNCT
ftr-299	4429	1	the	the	DET
ftr-299	4429	2	court	court	NOUN
ftr-299	4429	3	examined	examine	VERB
ftr-299	4429	4	the	the	DET
ftr-299	4429	5	language	language	NOUN
ftr-299	4429	6	and	and	CCONJ
ftr-299	4429	7	legislative	legislative	ADJ
ftr-299	4429	8	history	history	NOUN
ftr-299	4429	9	of	of	ADP
ftr-299	4429	10	§	§	PROPN
ftr-299	4429	11	3402(o)(1	3402(o)(1	NUM
ftr-299	4429	12	)	)	PUNCT
ftr-299	4429	13	,	,	PUNCT
ftr-299	4429	14	which	which	PRON
ftr-299	4429	15	provides	provide	VERB
ftr-299	4429	16	that	that	DET
ftr-299	4429	17	sub	sub	NOUN
ftr-299	4429	18	payments	payment	NOUN
ftr-299	4429	19	“	"	PUNCT
ftr-299	4429	20	shall	shall	AUX
ftr-299	4429	21	be	be	AUX
ftr-299	4429	22	treated	treat	VERB
ftr-299	4429	23	as	as	SCONJ
ftr-299	4429	24	if	if	SCONJ
ftr-299	4429	25	it	it	PRON
ftr-299	4429	26	were	be	AUX
ftr-299	4429	27	a	a	DET
ftr-299	4429	28	payment	payment	NOUN
ftr-299	4429	29	of	of	ADP
ftr-299	4429	30	wages	wage	NOUN
ftr-299	4429	31	”	"	PUNCT
ftr-299	4429	32	for	for	ADP
ftr-299	4429	33	withholding	withholding	NOUN
ftr-299	4429	34	purposes	purpose	NOUN
ftr-299	4429	35	,	,	PUNCT
ftr-299	4429	36	to	to	PART
ftr-299	4429	37	conclude	conclude	VERB
ftr-299	4429	38	that	that	SCONJ
ftr-299	4429	39	by	by	ADP
ftr-299	4429	40	treating	treat	VERB
ftr-299	4429	41	sub	sub	NOUN
ftr-299	4429	42	payments	payment	NOUN
ftr-299	4429	43	as	as	ADP
ftr-299	4429	44	wages	wage	NOUN
ftr-299	4429	45	for	for	ADP
ftr-299	4429	46	withholding	withholding	NOUN
ftr-299	4429	47	,	,	PUNCT
ftr-299	4429	48	congress	congress	PROPN
ftr-299	4429	49	recognized	recognize	VERB
ftr-299	4429	50	that	that	SCONJ
ftr-299	4429	51	sub	sub	NOUN
ftr-299	4429	52	payments	payment	NOUN
ftr-299	4429	53	were	be	AUX
ftr-299	4429	54	not	not	PART
ftr-299	4429	55	otherwise	otherwise	ADV
ftr-299	4429	56	subject	subject	ADJ
ftr-299	4429	57	to	to	ADP
ftr-299	4429	58	withholding	withholding	NOUN
ftr-299	4429	59	because	because	SCONJ
ftr-299	4429	60	they	they	PRON
ftr-299	4429	61	did	do	AUX
ftr-299	4429	62	not	not	PART
ftr-299	4429	63	constitute	constitute	VERB
ftr-299	4429	64	“	"	PUNCT
ftr-299	4429	65	wages	wage	NOUN
ftr-299	4429	66	.	.	PUNCT
ftr-299	4429	67	”	"	PUNCT
ftr-299	4430	1	then	then	ADV
ftr-299	4430	2	,	,	PUNCT
ftr-299	4430	3	under	under	ADP
ftr-299	4430	4	rowan	rowan	PROPN
ftr-299	4430	5	cos	cos	PROPN
ftr-299	4430	6	.	.	PROPN
ftr-299	4430	7	v.	v.	PROPN
ftr-299	4430	8	united	united	PROPN
ftr-299	4430	9	states	states	PROPN
ftr-299	4430	10	,	,	PUNCT
ftr-299	4430	11	452	452	NUM
ftr-299	4430	12	u.s	u.s	PROPN
ftr-299	4430	13	.	.	PROPN
ftr-299	4430	14	247	247	NUM
ftr-299	4430	15	,	,	PUNCT
ftr-299	4430	16	255	255	NUM
ftr-299	4430	17	(	(	PUNCT
ftr-299	4430	18	1981	1981	NUM
ftr-299	4430	19	)	)	PUNCT
ftr-299	4430	20	,	,	PUNCT
ftr-299	4430	21	the	the	DET
ftr-299	4430	22	court	court	NOUN
ftr-299	4430	23	concluded	conclude	VERB
ftr-299	4430	24	that	that	SCONJ
ftr-299	4430	25	the	the	DET
ftr-299	4430	26	term	term	NOUN
ftr-299	4430	27	“	"	PUNCT
ftr-299	4430	28	wages	wage	NOUN
ftr-299	4430	29	”	"	PUNCT
ftr-299	4430	30	must	must	AUX
ftr-299	4430	31	carry	carry	VERB
ftr-299	4430	32	the	the	DET
ftr-299	4430	33	same	same	ADJ
ftr-299	4430	34	meaning	meaning	NOUN
ftr-299	4430	35	for	for	ADP
ftr-299	4430	36	withholding	withholding	NOUN
ftr-299	4430	37	and	and	CCONJ
ftr-299	4430	38	employment	employment	NOUN
ftr-299	4430	39	tax	tax	NOUN
ftr-299	4430	40	purposes	purpose	NOUN
ftr-299	4430	41	.	.	PUNCT
ftr-299	4431	1	thus	thus	ADV
ftr-299	4431	2	,	,	PUNCT
ftr-299	4431	3	if	if	SCONJ
ftr-299	4431	4	subs	sub	NOUN
ftr-299	4431	5	are	be	AUX
ftr-299	4431	6	not	not	PART
ftr-299	4431	7	wages	wage	NOUN
ftr-299	4431	8	under	under	ADP
ftr-299	4431	9	the	the	DET
ftr-299	4431	10	withholding	withholding	NOUN
ftr-299	4431	11	provision	provision	NOUN
ftr-299	4431	12	(	(	PUNCT
ftr-299	4431	13	because	because	SCONJ
ftr-299	4431	14	they	they	PRON
ftr-299	4431	15	must	must	AUX
ftr-299	4431	16	be	be	AUX
ftr-299	4431	17	treated	treat	VERB
ftr-299	4431	18	as	as	ADP
ftr-299	4431	19	wages	wage	NOUN
ftr-299	4431	20	by	by	ADP
ftr-299	4431	21	statutory	statutory	ADJ
ftr-299	4431	22	directive	directive	NOUN
ftr-299	4431	23	)	)	PUNCT
ftr-299	4431	24	,	,	PUNCT
ftr-299	4431	25	the	the	DET
ftr-299	4431	26	subs	sub	NOUN
ftr-299	4431	27	are	be	AUX
ftr-299	4431	28	not	not	PART
ftr-299	4431	29	wages	wage	NOUN
ftr-299	4431	30	for	for	ADP
ftr-299	4431	31	employment	employment	NOUN
ftr-299	4431	32	tax	tax	NOUN
ftr-299	4431	33	purposes	purpose	NOUN
ftr-299	4431	34	.	.	PUNCT
ftr-299	4432	1	the	the	DET
ftr-299	4432	2	court	court	NOUN
ftr-299	4432	3	also	also	ADV
ftr-299	4432	4	rejected	reject	VERB
ftr-299	4432	5	the	the	DET
ftr-299	4432	6	irs	irs	PROPN
ftr-299	4432	7	’s	’s	PART
ftr-299	4432	8	position	position	NOUN
ftr-299	4432	9	in	in	ADP
ftr-299	4432	10	rev	rev	PROPN
ftr-299	4432	11	.	.	PUNCT
ftr-299	4432	12	rul	rul	PROPN
ftr-299	4432	13	.	.	PUNCT
ftr-299	4433	1	90	90	NUM
ftr-299	4433	2	-	-	SYM
ftr-299	4433	3	72	72	NUM
ftr-299	4433	4	,	,	PUNCT
ftr-299	4433	5	1990	1990	NUM
ftr-299	4433	6	-	-	SYM
ftr-299	4433	7	2	2	NUM
ftr-299	4433	8	c.b	c.b	PROPN
ftr-299	4433	9	.	.	PROPN
ftr-299	4433	10	211	211	NUM
ftr-299	4433	11	,	,	PUNCT
ftr-299	4433	12	that	that	PRON
ftr-299	4433	13	to	to	PART
ftr-299	4433	14	be	be	AUX
ftr-299	4433	15	excluded	exclude	VERB
ftr-299	4433	16	from	from	ADP
ftr-299	4433	17	employment	employment	NOUN
ftr-299	4433	18	taxes	taxis	NOUN
ftr-299	4433	19	subs	sub	NOUN
ftr-299	4433	20	must	must	AUX
ftr-299	4433	21	be	be	AUX
ftr-299	4433	22	part	part	NOUN
ftr-299	4433	23	of	of	ADP
ftr-299	4433	24	a	a	DET
ftr-299	4433	25	plan	plan	NOUN
ftr-299	4433	26	that	that	PRON
ftr-299	4433	27	is	be	AUX
ftr-299	4433	28	designed	design	VERB
ftr-299	4433	29	to	to	PART
ftr-299	4433	30	supplement	supplement	VERB
ftr-299	4433	31	the	the	DET
ftr-299	4433	32	receipt	receipt	NOUN
ftr-299	4433	33	of	of	ADP
ftr-299	4433	34	state	state	NOUN
ftr-299	4433	35	unemployment	unemployment	NOUN
ftr-299	4433	36	compensation	compensation	NOUN
ftr-299	4433	37	.	.	PUNCT
ftr-299	4434	1	the	the	DET
ftr-299	4434	2	court	court	NOUN
ftr-299	4434	3	declined	decline	VERB
ftr-299	4434	4	to	to	PART
ftr-299	4434	5	follow	follow	VERB
ftr-299	4434	6	the	the	DET
ftr-299	4434	7	federal	federal	ADJ
ftr-299	4434	8	circuit	circuit	NOUN
ftr-299	4434	9	’s	’s	PART
ftr-299	4434	10	holding	hold	VERB
ftr-299	4434	11	in	in	ADP
ftr-299	4434	12	csx	csx	PROPN
ftr-299	4434	13	corp	corp	PROPN
ftr-299	4434	14	.	.	PROPN
ftr-299	4434	15	,	,	PUNCT
ftr-299	4434	16	which	which	PRON
ftr-299	4434	17	adopted	adopt	VERB
ftr-299	4434	18	the	the	DET
ftr-299	4434	19	eight	eight	NUM
ftr-299	4434	20	part	part	NOUN
ftr-299	4434	21	test	test	NOUN
ftr-299	4434	22	of	of	ADP
ftr-299	4434	23	rev	rev	PROPN
ftr-299	4434	24	.	.	PROPN
ftr-299	4434	25	rul	rul	PROPN
ftr-299	4434	26	.	.	PUNCT
ftr-299	4435	1	90	90	NUM
ftr-299	4435	2	-	-	SYM
ftr-299	4435	3	72	72	NUM
ftr-299	4435	4	,	,	PUNCT
ftr-299	4435	5	stating	state	VERB
ftr-299	4435	6	that	that	SCONJ
ftr-299	4435	7	,	,	PUNCT
ftr-299	4435	8	“	"	PUNCT
ftr-299	4435	9	we	we	PRON
ftr-299	4435	10	decline	decline	VERB
ftr-299	4435	11	to	to	PART
ftr-299	4435	12	imbue	imbue	VERB
ftr-299	4435	13	the	the	DET
ftr-299	4435	14	irs	irs	PROPN
ftr-299	4435	15	revenue	revenue	NOUN
ftr-299	4435	16	rulings	ruling	NOUN
ftr-299	4435	17	and	and	CCONJ
ftr-299	4435	18	private	private	ADJ
ftr-299	4435	19	letter	letter	NOUN
ftr-299	4435	20	rulings	ruling	NOUN
ftr-299	4435	21	with	with	ADP
ftr-299	4435	22	greater	great	ADJ
ftr-299	4435	23	significance	significance	NOUN
ftr-299	4435	24	than	than	ADP
ftr-299	4435	25	the	the	DET
ftr-299	4435	26	congressional	congressional	ADJ
ftr-299	4435	27	intent	intent	NOUN
ftr-299	4435	28	expressed	express	VERB
ftr-299	4435	29	in	in	ADP
ftr-299	4435	30	the	the	DET
ftr-299	4435	31	applicable	applicable	ADJ
ftr-299	4435	32	statutes	statute	NOUN
ftr-299	4435	33	and	and	CCONJ
ftr-299	4435	34	legislative	legislative	ADJ
ftr-299	4435	35	histories	history	NOUN
ftr-299	4435	36	.	.	PUNCT
ftr-299	4435	37	”	"	PUNCT
ftr-299	4436	1	the	the	DET
ftr-299	4436	2	court	court	NOUN
ftr-299	4436	3	also	also	ADV
ftr-299	4436	4	stated	state	VERB
ftr-299	4436	5	that	that	SCONJ
ftr-299	4436	6	it	it	PRON
ftr-299	4436	7	could	could	AUX
ftr-299	4436	8	not	not	PART
ftr-299	4436	9	conclude	conclude	VERB
ftr-299	4436	10	that	that	SCONJ
ftr-299	4436	11	the	the	DET
ftr-299	4436	12	opinion	opinion	NOUN
ftr-299	4436	13	in	in	ADP
ftr-299	4436	14	mayo	mayo	PROPN
ftr-299	4436	15	foundation	foundation	PROPN
ftr-299	4436	16	for	for	ADP
ftr-299	4436	17	medical	medical	ADJ
ftr-299	4436	18	education	education	NOUN
ftr-299	4436	19	&	&	CCONJ
ftr-299	4436	20	research	research	PROPN
ftr-299	4436	21	v.	v.	PROPN
ftr-299	4436	22	united	united	PROPN
ftr-299	4436	23	states	states	PROPN
ftr-299	4436	24	,	,	PUNCT
ftr-299	4436	25	131	131	NUM
ftr-299	4436	26	s.	s.	PROPN
ftr-299	4436	27	ct	ct	PROPN
ftr-299	4436	28	.	.	PROPN
ftr-299	4436	29	704	704	NUM
ftr-299	4436	30	(	(	PUNCT
ftr-299	4436	31	2011	2011	NUM
ftr-299	4436	32	)	)	PUNCT
ftr-299	4436	33	,	,	PUNCT
ftr-299	4436	34	eroded	erode	VERB
ftr-299	4436	35	the	the	DET
ftr-299	4436	36	holding	holding	NOUN
ftr-299	4436	37	of	of	ADP
ftr-299	4436	38	rowan	rowan	PROPN
ftr-299	4436	39	cos	cos	PROPN
ftr-299	4436	40	.	.	PROPN
ftr-299	4436	41	v.	v.	PROPN
ftr-299	4436	42	united	united	PROPN
ftr-299	4436	43	states	states	PROPN
ftr-299	4436	44	,	,	PUNCT
ftr-299	4436	45	which	which	PRON
ftr-299	4436	46	compelled	compel	VERB
ftr-299	4436	47	the	the	DET
ftr-299	4436	48	court	court	NOUN
ftr-299	4436	49	to	to	PART
ftr-299	4436	50	interpret	interpret	VERB
ftr-299	4436	51	the	the	DET
ftr-299	4436	52	meaning	meaning	NOUN
ftr-299	4436	53	of	of	ADP
ftr-299	4436	54	“	"	PUNCT
ftr-299	4436	55	wages	wage	NOUN
ftr-299	4436	56	”	"	PUNCT
ftr-299	4436	57	the	the	DET
ftr-299	4436	58	same	same	ADJ
ftr-299	4436	59	for	for	ADP
ftr-299	4436	60	withholding	withholding	NOUN
ftr-299	4436	61	and	and	CCONJ
ftr-299	4436	62	employment	employment	NOUN
ftr-299	4436	63	tax	tax	NOUN
ftr-299	4436	64	purposes	purpose	NOUN
ftr-299	4436	65	.	.	PUNCT
ftr-299	4437	1	2	2	X
ftr-299	4437	2	.	.	NUM
ftr-299	4437	3	proposed	propose	VERB
ftr-299	4437	4	regulations	regulation	NOUN
ftr-299	4437	5	define	define	VERB
ftr-299	4437	6	employment	employment	NOUN
ftr-299	4437	7	tax	tax	NOUN
ftr-299	4437	8	liabilities	liability	NOUN
ftr-299	4437	9	of	of	ADP
ftr-299	4437	10	agents	agent	NOUN
ftr-299	4437	11	designated	designate	VERB
ftr-299	4437	12	by	by	ADP
ftr-299	4437	13	an	an	DET
ftr-299	4437	14	employer	employer	NOUN
ftr-299	4437	15	to	to	PART
ftr-299	4437	16	pay	pay	VERB
ftr-299	4437	17	employment	employment	NOUN
ftr-299	4437	18	taxes	taxis	NOUN
ftr-299	4437	19	.	.	PUNCT
ftr-299	4438	1	reg-102966	reg-102966	NOUN
ftr-299	4438	2	-	-	PUNCT
ftr-299	4438	3	10	10	NUM
ftr-299	4438	4	.	.	PUNCT
ftr-299	4439	1	designation	designation	NOUN
ftr-299	4439	2	of	of	ADP
ftr-299	4439	3	payor	payor	NOUN
ftr-299	4439	4	as	as	ADP
ftr-299	4439	5	agent	agent	NOUN
ftr-299	4439	6	to	to	PART
ftr-299	4439	7	perform	perform	VERB
ftr-299	4439	8	acts	act	NOUN
ftr-299	4439	9	required	require	VERB
ftr-299	4439	10	of	of	ADP
ftr-299	4439	11	an	an	DET
ftr-299	4439	12	employer	employer	NOUN
ftr-299	4439	13	,	,	PUNCT
ftr-299	4439	14	78	78	NUM
ftr-299	4439	15	f.r	f.r	NOUN
ftr-299	4439	16	.	.	PROPN
ftr-299	4439	17	6056	6056	NUM
ftr-299	4439	18	(	(	PUNCT
ftr-299	4439	19	1/29/13	1/29/13	NUM
ftr-299	4439	20	)	)	PUNCT
ftr-299	4439	21	.	.	PUNCT
ftr-299	4440	1	proposed	propose	VERB
ftr-299	4440	2	regulations	regulation	NOUN
ftr-299	4440	3	under	under	ADP
ftr-299	4440	4	§	§	PROPN
ftr-299	4440	5	3405	3405	NUM
ftr-299	4440	6	would	would	AUX
ftr-299	4440	7	provide	provide	VERB
ftr-299	4440	8	rules	rule	NOUN
ftr-299	4440	9	regarding	regard	VERB
ftr-299	4440	10	obligations	obligation	NOUN
ftr-299	4440	11	for	for	ADP
ftr-299	4440	12	all	all	DET
ftr-299	4440	13	employment	employment	NOUN
ftr-299	4440	14	tax	tax	NOUN
ftr-299	4440	15	under	under	ADP
ftr-299	4440	16	an	an	DET
ftr-299	4440	17	agreement	agreement	NOUN
ftr-299	4440	18	between	between	ADP
ftr-299	4440	19	an	an	DET
ftr-299	4440	20	employer	employer	NOUN
ftr-299	4440	21	and	and	CCONJ
ftr-299	4440	22	a	a	DET
ftr-299	4440	23	third	third	ADJ
ftr-299	4440	24	party	party	NOUN
ftr-299	4440	25	payor	payor	NOUN
ftr-299	4440	26	that	that	PRON
ftr-299	4440	27	is	be	AUX
ftr-299	4440	28	designated	designate	VERB
ftr-299	4440	29	as	as	ADP
ftr-299	4440	30	an	an	DET
ftr-299	4440	31	agent	agent	NOUN
ftr-299	4440	32	to	to	PART
ftr-299	4440	33	perform	perform	VERB
ftr-299	4440	34	the	the	DET
ftr-299	4440	35	acts	act	NOUN
ftr-299	4440	36	of	of	ADP
ftr-299	4440	37	the	the	DET
ftr-299	4440	38	employer	employer	NOUN
ftr-299	4440	39	.	.	PUNCT
ftr-299	4441	1	the	the	DET
ftr-299	4441	2	proposed	propose	VERB
ftr-299	4441	3	regulations	regulation	NOUN
ftr-299	4441	4	would	would	AUX
ftr-299	4441	5	provide	provide	VERB
ftr-299	4441	6	that	that	SCONJ
ftr-299	4441	7	all	all	DET
ftr-299	4441	8	provisions	provision	NOUN
ftr-299	4441	9	of	of	ADP
ftr-299	4441	10	the	the	DET
ftr-299	4441	11	law	law	NOUN
ftr-299	4441	12	,	,	PUNCT
ftr-299	4441	13	including	include	VERB
ftr-299	4441	14	penalties	penalty	NOUN
ftr-299	4441	15	,	,	PUNCT
ftr-299	4441	16	are	be	AUX
ftr-299	4441	17	applicable	applicable	ADJ
ftr-299	4441	18	to	to	ADP
ftr-299	4441	19	the	the	DET
ftr-299	4441	20	payor	payor	NOUN
ftr-299	4441	21	,	,	PUNCT
ftr-299	4441	22	and	and	CCONJ
ftr-299	4441	23	that	that	SCONJ
ftr-299	4441	24	the	the	DET
ftr-299	4441	25	employer	employer	NOUN
ftr-299	4441	26	for	for	ADP
ftr-299	4441	27	which	which	PRON
ftr-299	4441	28	the	the	DET
ftr-299	4441	29	payor	payor	NOUN
ftr-299	4441	30	is	be	AUX
ftr-299	4441	31	designated	designate	VERB
ftr-299	4441	32	as	as	ADP
ftr-299	4441	33	agent	agent	NOUN
ftr-299	4441	34	also	also	ADV
ftr-299	4441	35	remains	remain	VERB
ftr-299	4441	36	liable	liable	ADJ
ftr-299	4441	37	for	for	ADP
ftr-299	4441	38	all	all	DET
ftr-299	4441	39	provisions	provision	NOUN
ftr-299	4441	40	of	of	ADP
ftr-299	4441	41	the	the	DET
ftr-299	4441	42	employment	employment	NOUN
ftr-299	4441	43	tax	tax	NOUN
ftr-299	4441	44	.	.	PUNCT
ftr-299	4442	1	the	the	DET
ftr-299	4442	2	preamble	preamble	NOUN
ftr-299	4442	3	indicates	indicate	VERB
ftr-299	4442	4	that	that	SCONJ
ftr-299	4442	5	consistent	consistent	ADJ
ftr-299	4442	6	with	with	ADP
ftr-299	4442	7	the	the	DET
ftr-299	4442	8	irs	irs	PROPN
ftr-299	4442	9	position	position	NOUN
ftr-299	4442	10	on	on	ADP
ftr-299	4442	11	administering	administer	VERB
ftr-299	4442	12	the	the	DET
ftr-299	4442	13	§	§	PROPN
ftr-299	4442	14	6672	6672	NUM
ftr-299	4442	15	trust	trust	NOUN
ftr-299	4442	16	fund	fund	NOUN
ftr-299	4442	17	penalty	penalty	NOUN
ftr-299	4442	18	,	,	PUNCT
ftr-299	4442	19	the	the	DET
ftr-299	4442	20	employment	employment	NOUN
ftr-299	4442	21	tax	tax	NOUN
ftr-299	4442	22	liability	liability	NOUN
ftr-299	4442	23	of	of	ADP
ftr-299	4442	24	an	an	DET
ftr-299	4442	25	employer	employer	NOUN
ftr-299	4442	26	will	will	AUX
ftr-299	4442	27	be	be	AUX
ftr-299	4442	28	collected	collect	VERB
ftr-299	4442	29	only	only	ADV
ftr-299	4442	30	once	once	ADV
ftr-299	4442	31	whether	whether	SCONJ
ftr-299	4442	32	from	from	ADP
ftr-299	4442	33	the	the	DET
ftr-299	4442	34	payor	payor	NOUN
ftr-299	4442	35	or	or	CCONJ
ftr-299	4442	36	the	the	DET
ftr-299	4442	37	employer	employer	NOUN
ftr-299	4442	38	.	.	PUNCT
ftr-299	4443	1	the	the	DET
ftr-299	4443	2	agency	agency	NOUN
ftr-299	4443	3	designation	designation	NOUN
ftr-299	4443	4	does	do	AUX
ftr-299	4443	5	not	not	PART
ftr-299	4443	6	apply	apply	VERB
ftr-299	4443	7	to	to	ADP
ftr-299	4443	8	(	(	PUNCT
ftr-299	4443	9	1	1	X
ftr-299	4443	10	)	)	PUNCT
ftr-299	4443	11	a	a	DET
ftr-299	4443	12	payor	payor	NOUN
ftr-299	4443	13	that	that	PRON
ftr-299	4443	14	is	be	AUX
ftr-299	4443	15	itself	itself	PRON
ftr-299	4443	16	438	438	NUM
ftr-299	4443	17	florida	florida	PROPN
ftr-299	4443	18	tax	tax	NOUN
ftr-299	4443	19	review	review	NOUN
ftr-299	4444	1	[	[	X
ftr-299	4444	2	vol	vol	NOUN
ftr-299	4444	3	.	.	PUNCT
ftr-299	4445	1	15:5	15:5	NUM
ftr-299	4445	2	the	the	DET
ftr-299	4445	3	common	common	ADJ
ftr-299	4445	4	law	law	NOUN
ftr-299	4445	5	employer	employer	NOUN
ftr-299	4445	6	of	of	ADP
ftr-299	4445	7	a	a	DET
ftr-299	4445	8	person	person	NOUN
ftr-299	4445	9	performing	perform	VERB
ftr-299	4445	10	services	service	NOUN
ftr-299	4445	11	for	for	ADP
ftr-299	4445	12	a	a	DET
ftr-299	4445	13	client	client	NOUN
ftr-299	4445	14	,	,	PUNCT
ftr-299	4445	15	(	(	PUNCT
ftr-299	4445	16	2	2	X
ftr-299	4445	17	)	)	PUNCT
ftr-299	4445	18	a	a	DET
ftr-299	4445	19	payor	payor	NOUN
ftr-299	4445	20	that	that	PRON
ftr-299	4445	21	has	have	VERB
ftr-299	4445	22	legal	legal	ADJ
ftr-299	4445	23	control	control	NOUN
ftr-299	4445	24	over	over	ADP
ftr-299	4445	25	the	the	DET
ftr-299	4445	26	payment	payment	NOUN
ftr-299	4445	27	of	of	ADP
ftr-299	4445	28	wages	wage	NOUN
ftr-299	4445	29	under	under	ADP
ftr-299	4445	30	§	§	PROPN
ftr-299	4445	31	3401(d)(1	3401(d)(1	NOUN
ftr-299	4445	32	)	)	PUNCT
ftr-299	4445	33	(	(	PUNCT
ftr-299	4445	34	and	and	CCONJ
ftr-299	4445	35	is	be	AUX
ftr-299	4445	36	thus	thus	ADV
ftr-299	4445	37	the	the	DET
ftr-299	4445	38	liable	liable	ADJ
ftr-299	4445	39	employer	employer	NOUN
ftr-299	4445	40	)	)	PUNCT
ftr-299	4445	41	,	,	PUNCT
ftr-299	4445	42	and	and	CCONJ
ftr-299	4445	43	(	(	PUNCT
ftr-299	4445	44	2	2	X
ftr-299	4445	45	)	)	PUNCT
ftr-299	4445	46	a	a	DET
ftr-299	4445	47	payor	payor	NOUN
ftr-299	4445	48	who	who	PRON
ftr-299	4445	49	is	be	AUX
ftr-299	4445	50	a	a	DET
ftr-299	4445	51	payroll	payroll	NOUN
ftr-299	4445	52	service	service	NOUN
ftr-299	4445	53	provider	provider	NOUN
ftr-299	4445	54	that	that	PRON
ftr-299	4445	55	reports	report	VERB
ftr-299	4445	56	employment	employment	NOUN
ftr-299	4445	57	taxes	taxis	NOUN
ftr-299	4445	58	under	under	ADP
ftr-299	4445	59	the	the	DET
ftr-299	4445	60	employer	employer	NOUN
ftr-299	4445	61	’s	’s	PART
ftr-299	4445	62	ein	ein	PROPN
ftr-299	4445	63	.	.	PUNCT
ftr-299	4446	1	3	3	X
ftr-299	4446	2	.	.	NOUN
ftr-299	4446	3	advances	advance	NOUN
ftr-299	4446	4	to	to	PART
ftr-299	4446	5	keep	keep	VERB
ftr-299	4446	6	employees	employee	NOUN
ftr-299	4446	7	are	be	AUX
ftr-299	4446	8	wages	wage	NOUN
ftr-299	4446	9	.	.	PUNCT
ftr-299	4447	1	the	the	DET
ftr-299	4447	2	vancouver	vancouver	PROPN
ftr-299	4447	3	clinic	clinic	PROPN
ftr-299	4447	4	,	,	PUNCT
ftr-299	4447	5	inc	inc	PROPN
ftr-299	4447	6	.	.	PROPN
ftr-299	4447	7	v.	v.	PROPN
ftr-299	4447	8	united	united	PROPN
ftr-299	4447	9	states	states	PROPN
ftr-299	4447	10	,	,	PUNCT
ftr-299	4447	11	111	111	NUM
ftr-299	4447	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	4447	13	2013	2013	NUM
ftr-299	4447	14	-	-	SYM
ftr-299	4447	15	1571	1571	NUM
ftr-299	4447	16	(	(	PUNCT
ftr-299	4447	17	w.d	w.d	PROPN
ftr-299	4447	18	.	.	NOUN
ftr-299	4447	19	wash	wash	NOUN
ftr-299	4447	20	.	.	PUNCT
ftr-299	4447	21	4/9/13	4/9/13	NUM
ftr-299	4447	22	)	)	PUNCT
ftr-299	4447	23	.	.	PUNCT
ftr-299	4448	1	the	the	DET
ftr-299	4448	2	clinic	clinic	NOUN
ftr-299	4448	3	provided	provide	VERB
ftr-299	4448	4	“	"	PUNCT
ftr-299	4448	5	advances	advance	NOUN
ftr-299	4448	6	”	"	PUNCT
ftr-299	4448	7	to	to	ADP
ftr-299	4448	8	newly	newly	ADV
ftr-299	4448	9	hired	hire	VERB
ftr-299	4448	10	physicians	physician	NOUN
ftr-299	4448	11	that	that	PRON
ftr-299	4448	12	were	be	AUX
ftr-299	4448	13	subject	subject	ADJ
ftr-299	4448	14	to	to	ADP
ftr-299	4448	15	repayment	repayment	NOUN
ftr-299	4448	16	if	if	SCONJ
ftr-299	4448	17	the	the	DET
ftr-299	4448	18	physician	physician	NOUN
ftr-299	4448	19	did	do	AUX
ftr-299	4448	20	not	not	PART
ftr-299	4448	21	continue	continue	VERB
ftr-299	4448	22	to	to	PART
ftr-299	4448	23	work	work	VERB
ftr-299	4448	24	for	for	ADP
ftr-299	4448	25	the	the	DET
ftr-299	4448	26	clinic	clinic	NOUN
ftr-299	4448	27	for	for	ADP
ftr-299	4448	28	a	a	DET
ftr-299	4448	29	period	period	NOUN
ftr-299	4448	30	of	of	ADP
ftr-299	4448	31	five	five	NUM
ftr-299	4448	32	years	year	NOUN
ftr-299	4448	33	.	.	PUNCT
ftr-299	4449	1	the	the	DET
ftr-299	4449	2	advances	advance	NOUN
ftr-299	4449	3	were	be	AUX
ftr-299	4449	4	not	not	PART
ftr-299	4449	5	reported	report	VERB
ftr-299	4449	6	on	on	ADP
ftr-299	4449	7	form	form	NOUN
ftr-299	4449	8	w-2	w-2	NOUN
ftr-299	4449	9	.	.	PUNCT
ftr-299	4450	1	instead	instead	ADV
ftr-299	4450	2	,	,	PUNCT
ftr-299	4450	3	the	the	DET
ftr-299	4450	4	clinic	clinic	NOUN
ftr-299	4450	5	reported	report	VERB
ftr-299	4450	6	on	on	ADP
ftr-299	4450	7	form	form	NOUN
ftr-299	4450	8	1099	1099	NUM
ftr-299	4450	9	the	the	DET
ftr-299	4450	10	subsequent	subsequent	ADJ
ftr-299	4450	11	forgiveness	forgiveness	NOUN
ftr-299	4450	12	of	of	ADP
ftr-299	4450	13	the	the	DET
ftr-299	4450	14	advances	advance	NOUN
ftr-299	4450	15	.	.	PUNCT
ftr-299	4451	1	the	the	DET
ftr-299	4451	2	court	court	NOUN
ftr-299	4451	3	granted	grant	VERB
ftr-299	4451	4	summary	summary	NOUN
ftr-299	4451	5	judgment	judgment	NOUN
ftr-299	4451	6	to	to	ADP
ftr-299	4451	7	the	the	DET
ftr-299	4451	8	irs	irs	PROPN
ftr-299	4451	9	on	on	ADP
ftr-299	4451	10	the	the	DET
ftr-299	4451	11	clinic	clinic	NOUN
ftr-299	4451	12	’s	’s	PART
ftr-299	4451	13	suit	suit	NOUN
ftr-299	4451	14	for	for	ADP
ftr-299	4451	15	refund	refund	NOUN
ftr-299	4451	16	after	after	ADP
ftr-299	4451	17	paying	pay	VERB
ftr-299	4451	18	employment	employment	NOUN
ftr-299	4451	19	taxes	taxis	NOUN
ftr-299	4451	20	assessed	assess	VERB
ftr-299	4451	21	by	by	ADP
ftr-299	4451	22	the	the	DET
ftr-299	4451	23	irs	irs	PROPN
ftr-299	4451	24	.	.	PUNCT
ftr-299	4452	1	the	the	DET
ftr-299	4452	2	court	court	NOUN
ftr-299	4452	3	rejected	reject	VERB
ftr-299	4452	4	the	the	DET
ftr-299	4452	5	clinic	clinic	NOUN
ftr-299	4452	6	’s	’s	PART
ftr-299	4452	7	assertion	assertion	NOUN
ftr-299	4452	8	that	that	SCONJ
ftr-299	4452	9	the	the	DET
ftr-299	4452	10	advances	advance	NOUN
ftr-299	4452	11	were	be	AUX
ftr-299	4452	12	loans	loan	NOUN
ftr-299	4452	13	principally	principally	ADV
ftr-299	4452	14	on	on	ADP
ftr-299	4452	15	the	the	DET
ftr-299	4452	16	finding	finding	NOUN
ftr-299	4452	17	that	that	SCONJ
ftr-299	4452	18	at	at	ADP
ftr-299	4452	19	the	the	DET
ftr-299	4452	20	time	time	NOUN
ftr-299	4452	21	the	the	DET
ftr-299	4452	22	arrangements	arrangement	NOUN
ftr-299	4452	23	were	be	AUX
ftr-299	4452	24	entered	enter	VERB
ftr-299	4452	25	into	into	ADP
ftr-299	4452	26	neither	neither	CCONJ
ftr-299	4452	27	the	the	DET
ftr-299	4452	28	clinic	clinic	NOUN
ftr-299	4452	29	nor	nor	CCONJ
ftr-299	4452	30	the	the	DET
ftr-299	4452	31	physicians	physician	NOUN
ftr-299	4452	32	intended	intend	VERB
ftr-299	4452	33	that	that	SCONJ
ftr-299	4452	34	the	the	DET
ftr-299	4452	35	advances	advance	NOUN
ftr-299	4452	36	would	would	AUX
ftr-299	4452	37	be	be	AUX
ftr-299	4452	38	repaid	repay	VERB
ftr-299	4452	39	.	.	PUNCT
ftr-299	4453	1	the	the	DET
ftr-299	4453	2	court	court	NOUN
ftr-299	4453	3	characterized	characterize	VERB
ftr-299	4453	4	the	the	DET
ftr-299	4453	5	repayment	repayment	NOUN
ftr-299	4453	6	obligation	obligation	NOUN
ftr-299	4453	7	as	as	ADP
ftr-299	4453	8	liquidated	liquidate	VERB
ftr-299	4453	9	damages	damage	NOUN
ftr-299	4453	10	payable	payable	ADJ
ftr-299	4453	11	by	by	ADP
ftr-299	4453	12	the	the	DET
ftr-299	4453	13	physicians	physician	NOUN
ftr-299	4453	14	on	on	ADP
ftr-299	4453	15	breach	breach	NOUN
ftr-299	4453	16	of	of	ADP
ftr-299	4453	17	a	a	DET
ftr-299	4453	18	contractual	contractual	ADJ
ftr-299	4453	19	obligation	obligation	NOUN
ftr-299	4453	20	to	to	PART
ftr-299	4453	21	remain	remain	VERB
ftr-299	4453	22	at	at	ADP
ftr-299	4453	23	the	the	DET
ftr-299	4453	24	clinic	clinic	NOUN
ftr-299	4453	25	for	for	ADP
ftr-299	4453	26	five	five	NUM
ftr-299	4453	27	years	year	NOUN
ftr-299	4453	28	compelling	compel	VERB
ftr-299	4453	29	the	the	DET
ftr-299	4453	30	conclusion	conclusion	NOUN
ftr-299	4453	31	that	that	SCONJ
ftr-299	4453	32	the	the	DET
ftr-299	4453	33	advances	advance	NOUN
ftr-299	4453	34	were	be	AUX
ftr-299	4453	35	compensation	compensation	NOUN
ftr-299	4453	36	for	for	ADP
ftr-299	4453	37	services	service	NOUN
ftr-299	4453	38	and	and	CCONJ
ftr-299	4453	39	thus	thus	ADV
ftr-299	4453	40	subject	subject	ADJ
ftr-299	4453	41	to	to	ADP
ftr-299	4453	42	employment	employment	NOUN
ftr-299	4453	43	taxes	taxis	NOUN
ftr-299	4453	44	and	and	CCONJ
ftr-299	4453	45	wage	wage	NOUN
ftr-299	4453	46	withholding	withholding	NOUN
ftr-299	4453	47	.	.	PUNCT
ftr-299	4454	1	4	4	X
ftr-299	4454	2	.	.	PUNCT
ftr-299	4454	3	“	"	PUNCT
ftr-299	4454	4	the	the	DET
ftr-299	4454	5	self	self	NOUN
ftr-299	4454	6	-	-	PUNCT
ftr-299	4454	7	employment	employment	NOUN
ftr-299	4454	8	tax	tax	NOUN
ftr-299	4454	9	provisions	provision	NOUN
ftr-299	4454	10	are	be	AUX
ftr-299	4454	11	construed	construe	VERB
ftr-299	4454	12	broadly	broadly	ADV
ftr-299	4454	13	in	in	ADP
ftr-299	4454	14	favor	favor	NOUN
ftr-299	4454	15	of	of	ADP
ftr-299	4454	16	treating	treat	VERB
ftr-299	4454	17	income	income	NOUN
ftr-299	4454	18	as	as	ADP
ftr-299	4454	19	earnings	earning	NOUN
ftr-299	4454	20	from	from	ADP
ftr-299	4454	21	selfemployment	selfemployment	NOUN
ftr-299	4454	22	.	.	PUNCT
ftr-299	4454	23	”	"	PUNCT
ftr-299	4455	1	old	old	ADJ
ftr-299	4455	2	mcdonald	mcdonald	PROPN
ftr-299	4455	3	had	have	VERB
ftr-299	4455	4	a	a	DET
ftr-299	4455	5	farm	farm	NOUN
ftr-299	4455	6	and	and	CCONJ
ftr-299	4455	7	on	on	ADP
ftr-299	4455	8	his	his	PRON
ftr-299	4455	9	farm	farm	NOUN
ftr-299	4455	10	he	he	PRON
ftr-299	4455	11	collected	collect	VERB
ftr-299	4455	12	federal	federal	ADJ
ftr-299	4455	13	subsidies	subsidy	NOUN
ftr-299	4455	14	that	that	PRON
ftr-299	4455	15	were	be	AUX
ftr-299	4455	16	self	self	NOUN
ftr-299	4455	17	-	-	PUNCT
ftr-299	4455	18	employment	employment	NOUN
ftr-299	4455	19	income	income	NOUN
ftr-299	4455	20	.	.	PUNCT
ftr-299	4456	1	morehouse	morehouse	PROPN
ftr-299	4456	2	v.	v.	PROPN
ftr-299	4456	3	commissioner	commissioner	PROPN
ftr-299	4456	4	̧140	̧140	PROPN
ftr-299	4456	5	t.c	t.c	PROPN
ftr-299	4456	6	.	.	PUNCT
ftr-299	4457	1	no	no	INTJ
ftr-299	4457	2	.	.	NOUN
ftr-299	4458	1	16	16	NUM
ftr-299	4458	2	(	(	PUNCT
ftr-299	4458	3	6/18/13	6/18/13	NUM
ftr-299	4458	4	)	)	PUNCT
ftr-299	4458	5	.	.	PUNCT
ftr-299	4459	1	in	in	ADP
ftr-299	4459	2	a	a	DET
ftr-299	4459	3	reviewed	review	VERB
ftr-299	4459	4	opinion	opinion	NOUN
ftr-299	4459	5	(	(	PUNCT
ftr-299	4459	6	15	15	NUM
ftr-299	4459	7	-	-	SYM
ftr-299	4459	8	0	0	NUM
ftr-299	4459	9	-	-	PUNCT
ftr-299	4459	10	0	0	NUM
ftr-299	4459	11	)	)	PUNCT
ftr-299	4459	12	,	,	PUNCT
ftr-299	4459	13	the	the	DET
ftr-299	4459	14	tax	tax	NOUN
ftr-299	4459	15	court	court	NOUN
ftr-299	4459	16	(	(	PUNCT
ftr-299	4459	17	judge	judge	NOUN
ftr-299	4459	18	marvel	marvel	NOUN
ftr-299	4459	19	)	)	PUNCT
ftr-299	4459	20	overruled	overrule	VERB
ftr-299	4459	21	its	its	PRON
ftr-299	4459	22	prior	prior	ADJ
ftr-299	4459	23	decision	decision	NOUN
ftr-299	4459	24	in	in	ADP
ftr-299	4459	25	wuebker	wuebker	NOUN
ftr-299	4459	26	v.	v.	PROPN
ftr-299	4459	27	commissioner	commissioner	PROPN
ftr-299	4459	28	,	,	PUNCT
ftr-299	4459	29	110	110	NUM
ftr-299	4459	30	t.c	t.c	PROPN
ftr-299	4459	31	.	.	PROPN
ftr-299	4459	32	431	431	NUM
ftr-299	4459	33	(	(	PUNCT
ftr-299	4459	34	1998	1998	NUM
ftr-299	4459	35	)	)	PUNCT
ftr-299	4459	36	,	,	PUNCT
ftr-299	4459	37	rev’d	rev’d	NOUN
ftr-299	4459	38	,	,	PUNCT
ftr-299	4459	39	205	205	NUM
ftr-299	4459	40	f.3d	f.3d	NUM
ftr-299	4459	41	897	897	NUM
ftr-299	4459	42	(	(	PUNCT
ftr-299	4459	43	6th	6th	ADJ
ftr-299	4459	44	cir	cir	NOUN
ftr-299	4459	45	.	.	PROPN
ftr-299	4459	46	2000	2000	NUM
ftr-299	4459	47	)	)	PUNCT
ftr-299	4459	48	,	,	PUNCT
ftr-299	4459	49	and	and	CCONJ
ftr-299	4459	50	held	hold	VERB
ftr-299	4459	51	that	that	SCONJ
ftr-299	4459	52	payments	payment	NOUN
ftr-299	4459	53	under	under	ADP
ftr-299	4459	54	the	the	DET
ftr-299	4459	55	u.s	u.s	PROPN
ftr-299	4459	56	.	.	PROPN
ftr-299	4459	57	department	department	PROPN
ftr-299	4459	58	of	of	ADP
ftr-299	4459	59	agriculture	agriculture	PROPN
ftr-299	4459	60	(	(	PUNCT
ftr-299	4459	61	usda	usda	NOUN
ftr-299	4459	62	)	)	PUNCT
ftr-299	4459	63	conservation	conservation	NOUN
ftr-299	4459	64	reserve	reserve	NOUN
ftr-299	4459	65	program	program	PROPN
ftr-299	4459	66	(	(	PUNCT
ftr-299	4459	67	crp	crp	PROPN
ftr-299	4459	68	)	)	PUNCT
ftr-299	4459	69	are	be	AUX
ftr-299	4459	70	self	self	NOUN
ftr-299	4459	71	-	-	PUNCT
ftr-299	4459	72	employment	employment	NOUN
ftr-299	4459	73	income	income	NOUN
ftr-299	4459	74	subject	subject	NOUN
ftr-299	4459	75	to	to	ADP
ftr-299	4459	76	self	self	NOUN
ftr-299	4459	77	-	-	PUNCT
ftr-299	4459	78	employment	employment	NOUN
ftr-299	4459	79	taxes	taxis	NOUN
ftr-299	4459	80	.	.	PUNCT
ftr-299	4460	1	the	the	DET
ftr-299	4460	2	taxpayer	taxpayer	NOUN
ftr-299	4460	3	owned	own	VERB
ftr-299	4460	4	farm	farm	NOUN
ftr-299	4460	5	land	land	NOUN
ftr-299	4460	6	in	in	ADP
ftr-299	4460	7	south	south	PROPN
ftr-299	4460	8	dakota	dakota	PROPN
ftr-299	4460	9	,	,	PUNCT
ftr-299	4460	10	which	which	PRON
ftr-299	4460	11	he	he	PRON
ftr-299	4460	12	had	have	AUX
ftr-299	4460	13	rented	rent	VERB
ftr-299	4460	14	to	to	PART
ftr-299	4460	15	tenant	tenant	VERB
ftr-299	4460	16	farmers	farmer	NOUN
ftr-299	4460	17	.	.	PUNCT
ftr-299	4461	1	the	the	DET
ftr-299	4461	2	taxpayer	taxpayer	NOUN
ftr-299	4461	3	entered	enter	VERB
ftr-299	4461	4	into	into	ADP
ftr-299	4461	5	a	a	DET
ftr-299	4461	6	crp	crp	NOUN
ftr-299	4461	7	contract	contract	NOUN
ftr-299	4461	8	with	with	ADP
ftr-299	4461	9	the	the	DET
ftr-299	4461	10	usda	usda	NOUN
ftr-299	4461	11	under	under	ADP
ftr-299	4461	12	which	which	PRON
ftr-299	4461	13	in	in	ADP
ftr-299	4461	14	exchange	exchange	NOUN
ftr-299	4461	15	for	for	ADP
ftr-299	4461	16	annual	annual	ADJ
ftr-299	4461	17	payments	payment	NOUN
ftr-299	4461	18	the	the	DET
ftr-299	4461	19	taxpayer	taxpayer	NOUN
ftr-299	4461	20	agreed	agree	VERB
ftr-299	4461	21	to	to	ADP
ftr-299	4461	22	(	(	PUNCT
ftr-299	4461	23	1	1	X
ftr-299	4461	24	)	)	PUNCT
ftr-299	4461	25	maintain	maintain	AUX
ftr-299	4461	26	already	already	ADV
ftr-299	4461	27	established	establish	VERB
ftr-299	4461	28	grass	grass	NOUN
ftr-299	4461	29	and	and	CCONJ
ftr-299	4461	30	legume	legume	NOUN
ftr-299	4461	31	cover	cover	NOUN
ftr-299	4461	32	for	for	ADP
ftr-299	4461	33	the	the	DET
ftr-299	4461	34	life	life	NOUN
ftr-299	4461	35	of	of	ADP
ftr-299	4461	36	the	the	DET
ftr-299	4461	37	contract	contract	NOUN
ftr-299	4461	38	;	;	PUNCT
ftr-299	4461	39	(	(	PUNCT
ftr-299	4461	40	2	2	X
ftr-299	4461	41	)	)	PUNCT
ftr-299	4461	42	“	"	PUNCT
ftr-299	4461	43	[	[	X
ftr-299	4461	44	e]stablish	e]stablish	ADJ
ftr-299	4461	45	perennial	perennial	ADJ
ftr-299	4461	46	vegetative	vegetative	ADJ
ftr-299	4461	47	cover	cover	NOUN
ftr-299	4461	48	on	on	ADP
ftr-299	4461	49	land	land	NOUN
ftr-299	4461	50	temporarily	temporarily	ADV
ftr-299	4461	51	removed	remove	VERB
ftr-299	4461	52	from	from	ADP
ftr-299	4461	53	agricultural	agricultural	ADJ
ftr-299	4461	54	production	production	NOUN
ftr-299	4461	55	”	"	PUNCT
ftr-299	4461	56	,	,	PUNCT
ftr-299	4461	57	including	include	VERB
ftr-299	4461	58	pubescent	pubescent	ADJ
ftr-299	4461	59	or	or	CCONJ
ftr-299	4461	60	intermediate	intermediate	ADJ
ftr-299	4461	61	wheatgrass	wheatgrass	NOUN
ftr-299	4461	62	,	,	PUNCT
ftr-299	4461	63	alfalfa	alfalfa	NOUN
ftr-299	4461	64	,	,	PUNCT
ftr-299	4461	65	and	and	CCONJ
ftr-299	4461	66	sweet	sweet	ADJ
ftr-299	4461	67	clover	clover	NOUN
ftr-299	4461	68	;	;	PUNCT
ftr-299	4461	69	and	and	CCONJ
ftr-299	4461	70	(	(	PUNCT
ftr-299	4461	71	3	3	X
ftr-299	4461	72	)	)	PUNCT
ftr-299	4461	73	engage	engage	VERB
ftr-299	4461	74	in	in	ADP
ftr-299	4461	75	“	"	PUNCT
ftr-299	4461	76	pest	pest	VERB
ftr-299	4461	77	control	control	NOUN
ftr-299	4461	78	and	and	CCONJ
ftr-299	4461	79	pesticide	pesticide	NOUN
ftr-299	4461	80	management	management	NOUN
ftr-299	4461	81	”	"	PUNCT
ftr-299	4461	82	for	for	ADP
ftr-299	4461	83	the	the	DET
ftr-299	4461	84	life	life	NOUN
ftr-299	4461	85	of	of	ADP
ftr-299	4461	86	the	the	DET
ftr-299	4461	87	contract	contract	NOUN
ftr-299	4461	88	.	.	PUNCT
ftr-299	4462	1	the	the	DET
ftr-299	4462	2	taxpayer	taxpayer	NOUN
ftr-299	4462	3	hired	hire	VERB
ftr-299	4462	4	a	a	DET
ftr-299	4462	5	former	former	ADJ
ftr-299	4462	6	tenant	tenant	NOUN
ftr-299	4462	7	farmer	farmer	NOUN
ftr-299	4462	8	to	to	PART
ftr-299	4462	9	carry	carry	VERB
ftr-299	4462	10	out	out	ADP
ftr-299	4462	11	most	most	ADJ
ftr-299	4462	12	of	of	ADP
ftr-299	4462	13	the	the	DET
ftr-299	4462	14	work	work	NOUN
ftr-299	4462	15	,	,	PUNCT
ftr-299	4462	16	but	but	CCONJ
ftr-299	4462	17	the	the	DET
ftr-299	4462	18	taxpayer	taxpayer	NOUN
ftr-299	4462	19	supervised	supervise	VERB
ftr-299	4462	20	the	the	DET
ftr-299	4462	21	operation	operation	NOUN
ftr-299	4462	22	,	,	PUNCT
ftr-299	4462	23	purchased	purchase	VERB
ftr-299	4462	24	materials	material	NOUN
ftr-299	4462	25	needed	need	VERB
ftr-299	4462	26	to	to	PART
ftr-299	4462	27	implement	implement	VERB
ftr-299	4462	28	the	the	DET
ftr-299	4462	29	conservation	conservation	NOUN
ftr-299	4462	30	plans	plan	NOUN
ftr-299	4462	31	,	,	PUNCT
ftr-299	4462	32	gathered	gather	VERB
ftr-299	4462	33	documentation	documentation	NOUN
ftr-299	4462	34	necessary	necessary	ADJ
ftr-299	4462	35	to	to	ADP
ftr-299	4462	36	the	the	DET
ftr-299	4462	37	crp	crp	PROPN
ftr-299	4462	38	payments	payment	NOUN
ftr-299	4462	39	,	,	PUNCT
ftr-299	4462	40	arranged	arrange	VERB
ftr-299	4462	41	for	for	SCONJ
ftr-299	4462	42	individuals	individual	NOUN
ftr-299	4462	43	to	to	PART
ftr-299	4462	44	hunt	hunt	VERB
ftr-299	4462	45	on	on	ADP
ftr-299	4462	46	some	some	PRON
ftr-299	4462	47	of	of	ADP
ftr-299	4462	48	the	the	DET
ftr-299	4462	49	properties	property	NOUN
ftr-299	4462	50	,	,	PUNCT
ftr-299	4462	51	and	and	CCONJ
ftr-299	4462	52	visited	visit	VERB
ftr-299	4462	53	the	the	DET
ftr-299	4462	54	properties	property	NOUN
ftr-299	4462	55	several	several	ADJ
ftr-299	4462	56	times	time	NOUN
ftr-299	4462	57	during	during	ADP
ftr-299	4462	58	the	the	DET
ftr-299	4462	59	tax	tax	NOUN
ftr-299	4462	60	years	year	NOUN
ftr-299	4462	61	involved	involve	VERB
ftr-299	4462	62	.	.	PUNCT
ftr-299	4463	1	the	the	DET
ftr-299	4463	2	court	court	NOUN
ftr-299	4463	3	held	hold	VERB
ftr-299	4463	4	that	that	DET
ftr-299	4463	5	https://checkpoint.riag.com/app/main/doclinknew?docid=ibe11787ecd80c46dca4cb61370cbca47&srcdocid=t0newsltr%3a659323.1dr6&feature=tnews&lastcpreqid=4143495	https://checkpoint.riag.com/app/main/doclinknew?docid=ibe11787ecd80c46dca4cb61370cbca47&srcdocid=t0newsltr%3a659323.1dr6&feature=tnews&lastcpreqid=4143495	NOUN
ftr-299	4463	6	2014	2014	NUM
ftr-299	4463	7	]	]	PUNCT
ftr-299	4463	8	recent	recent	ADJ
ftr-299	4463	9	developments	development	NOUN
ftr-299	4463	10	in	in	ADP
ftr-299	4463	11	federal	federal	ADJ
ftr-299	4463	12	income	income	NOUN
ftr-299	4463	13	taxation	taxation	NOUN
ftr-299	4463	14	439	439	NUM
ftr-299	4463	15	these	these	DET
ftr-299	4463	16	activities	activity	NOUN
ftr-299	4463	17	were	be	AUX
ftr-299	4463	18	sufficient	sufficient	ADJ
ftr-299	4463	19	to	to	PART
ftr-299	4463	20	constitute	constitute	VERB
ftr-299	4463	21	a	a	DET
ftr-299	4463	22	trade	trade	NOUN
ftr-299	4463	23	or	or	CCONJ
ftr-299	4463	24	business	business	NOUN
ftr-299	4463	25	carried	carry	VERB
ftr-299	4463	26	on	on	ADP
ftr-299	4463	27	by	by	ADP
ftr-299	4463	28	the	the	DET
ftr-299	4463	29	taxpayer	taxpayer	NOUN
ftr-299	4463	30	the	the	DET
ftr-299	4463	31	income	income	NOUN
ftr-299	4463	32	from	from	ADP
ftr-299	4463	33	which	which	PRON
ftr-299	4463	34	was	be	AUX
ftr-299	4463	35	subject	subject	ADJ
ftr-299	4463	36	to	to	ADP
ftr-299	4463	37	self	self	NOUN
ftr-299	4463	38	-	-	PUNCT
ftr-299	4463	39	employment	employment	NOUN
ftr-299	4463	40	taxes	taxis	NOUN
ftr-299	4463	41	under	under	ADP
ftr-299	4463	42	§	§	PROPN
ftr-299	4463	43	1402(a)(1	1402(a)(1	NUM
ftr-299	4463	44	)	)	PUNCT
ftr-299	4463	45	.	.	PUNCT
ftr-299	4464	1	the	the	DET
ftr-299	4464	2	court	court	NOUN
ftr-299	4464	3	indicated	indicate	VERB
ftr-299	4464	4	that	that	SCONJ
ftr-299	4464	5	regardless	regardless	ADV
ftr-299	4464	6	of	of	ADP
ftr-299	4464	7	whether	whether	SCONJ
ftr-299	4464	8	the	the	DET
ftr-299	4464	9	taxpayer	taxpayer	NOUN
ftr-299	4464	10	’s	’s	PART
ftr-299	4464	11	activities	activity	NOUN
ftr-299	4464	12	qualified	qualified	ADJ
ftr-299	4464	13	as	as	ADP
ftr-299	4464	14	farming	farming	NOUN
ftr-299	4464	15	,	,	PUNCT
ftr-299	4464	16	the	the	DET
ftr-299	4464	17	taxpayer	taxpayer	NOUN
ftr-299	4464	18	was	be	AUX
ftr-299	4464	19	directly	directly	ADV
ftr-299	4464	20	and	and	CCONJ
ftr-299	4464	21	through	through	ADP
ftr-299	4464	22	his	his	PRON
ftr-299	4464	23	agent	agent	NOUN
ftr-299	4464	24	“	"	PUNCT
ftr-299	4464	25	engaged	engage	VERB
ftr-299	4464	26	in	in	ADP
ftr-299	4464	27	the	the	DET
ftr-299	4464	28	business	business	NOUN
ftr-299	4464	29	of	of	ADP
ftr-299	4464	30	participating	participate	VERB
ftr-299	4464	31	in	in	ADP
ftr-299	4464	32	the	the	DET
ftr-299	4464	33	crp	crp	NOUN
ftr-299	4464	34	and	and	CCONJ
ftr-299	4464	35	that	that	SCONJ
ftr-299	4464	36	he	he	PRON
ftr-299	4464	37	enrolled	enrol	VERB
ftr-299	4464	38	,	,	PUNCT
ftr-299	4464	39	maintained	maintain	VERB
ftr-299	4464	40	,	,	PUNCT
ftr-299	4464	41	and	and	CCONJ
ftr-299	4464	42	managed	manage	VERB
ftr-299	4464	43	multiple	multiple	ADJ
ftr-299	4464	44	properties	property	NOUN
ftr-299	4464	45	subject	subject	ADJ
ftr-299	4464	46	to	to	ADP
ftr-299	4464	47	crp	crp	PROPN
ftr-299	4464	48	contracts	contract	NOUN
ftr-299	4464	49	with	with	ADP
ftr-299	4464	50	the	the	DET
ftr-299	4464	51	primary	primary	ADJ
ftr-299	4464	52	intent	intent	NOUN
ftr-299	4464	53	of	of	ADP
ftr-299	4464	54	making	make	VERB
ftr-299	4464	55	a	a	DET
ftr-299	4464	56	profit	profit	NOUN
ftr-299	4464	57	.	.	PUNCT
ftr-299	4464	58	”	"	PUNCT
ftr-299	4465	1			PRON
ftr-299	4465	2	the	the	DET
ftr-299	4465	3	court	court	NOUN
ftr-299	4465	4	indicated	indicate	VERB
ftr-299	4465	5	that	that	SCONJ
ftr-299	4465	6	the	the	DET
ftr-299	4465	7	analysis	analysis	NOUN
ftr-299	4465	8	in	in	ADP
ftr-299	4465	9	a	a	DET
ftr-299	4465	10	proposed	propose	VERB
ftr-299	4465	11	revenue	revenue	NOUN
ftr-299	4465	12	ruling	ruling	NOUN
ftr-299	4465	13	published	publish	VERB
ftr-299	4465	14	in	in	ADP
ftr-299	4465	15	notice	notice	NOUN
ftr-299	4465	16	2006	2006	NUM
ftr-299	4465	17	-	-	SYM
ftr-299	4465	18	108	108	NUM
ftr-299	4465	19	,	,	PUNCT
ftr-299	4465	20	2006	2006	NUM
ftr-299	4465	21	-	-	SYM
ftr-299	4465	22	2	2	NUM
ftr-299	4465	23	c.b	c.b	PROPN
ftr-299	4465	24	.	.	PROPN
ftr-299	4465	25	118	118	NUM
ftr-299	4465	26	,	,	PUNCT
ftr-299	4465	27	that	that	PRON
ftr-299	4465	28	would	would	AUX
ftr-299	4465	29	have	have	AUX
ftr-299	4465	30	treated	treat	VERB
ftr-299	4465	31	crp	crp	NOUN
ftr-299	4465	32	payments	payment	NOUN
ftr-299	4465	33	as	as	ADP
ftr-299	4465	34	self	self	NOUN
ftr-299	4465	35	-	-	PUNCT
ftr-299	4465	36	employment	employment	NOUN
ftr-299	4465	37	income	income	NOUN
ftr-299	4465	38	,	,	PUNCT
ftr-299	4465	39	while	while	SCONJ
ftr-299	4465	40	not	not	PART
ftr-299	4465	41	controlling	control	VERB
ftr-299	4465	42	,	,	PUNCT
ftr-299	4465	43	was	be	AUX
ftr-299	4465	44	nevertheless	nevertheless	ADV
ftr-299	4465	45	well	well	ADV
ftr-299	4465	46	-	-	PUNCT
ftr-299	4465	47	grounded	ground	VERB
ftr-299	4465	48	and	and	CCONJ
ftr-299	4465	49	consistent	consistent	ADJ
ftr-299	4465	50	with	with	ADP
ftr-299	4465	51	the	the	DET
ftr-299	4465	52	court	court	NOUN
ftr-299	4465	53	’s	’s	PART
ftr-299	4465	54	holding	hold	VERB
ftr-299	4465	55	in	in	ADP
ftr-299	4465	56	the	the	DET
ftr-299	4465	57	case	case	NOUN
ftr-299	4465	58	.	.	PUNCT
ftr-299	4466	1			PUNCT
ftr-299	4466	2	the	the	DET
ftr-299	4466	3	court	court	NOUN
ftr-299	4466	4	also	also	ADV
ftr-299	4466	5	held	hold	VERB
ftr-299	4466	6	that	that	SCONJ
ftr-299	4466	7	the	the	DET
ftr-299	4466	8	crp	crp	PROPN
ftr-299	4466	9	payments	payment	NOUN
ftr-299	4466	10	were	be	AUX
ftr-299	4466	11	not	not	PART
ftr-299	4466	12	rental	rental	ADJ
ftr-299	4466	13	income	income	NOUN
ftr-299	4466	14	excluded	exclude	VERB
ftr-299	4466	15	from	from	ADP
ftr-299	4466	16	self	self	NOUN
ftr-299	4466	17	-	-	PUNCT
ftr-299	4466	18	employment	employment	NOUN
ftr-299	4466	19	tax	tax	NOUN
ftr-299	4466	20	by	by	ADP
ftr-299	4466	21	§	§	PROPN
ftr-299	4466	22	1402(a)(1	1402(a)(1	NUM
ftr-299	4466	23	)	)	PUNCT
ftr-299	4466	24	.	.	PUNCT
ftr-299	4467	1	although	although	SCONJ
ftr-299	4467	2	the	the	DET
ftr-299	4467	3	payments	payment	NOUN
ftr-299	4467	4	were	be	AUX
ftr-299	4467	5	described	describe	VERB
ftr-299	4467	6	as	as	ADP
ftr-299	4467	7	rental	rental	NOUN
ftr-299	4467	8	in	in	ADP
ftr-299	4467	9	the	the	DET
ftr-299	4467	10	contract	contract	NOUN
ftr-299	4467	11	,	,	PUNCT
ftr-299	4467	12	the	the	DET
ftr-299	4467	13	court	court	NOUN
ftr-299	4467	14	found	find	VERB
ftr-299	4467	15	that	that	SCONJ
ftr-299	4467	16	the	the	DET
ftr-299	4467	17	payments	payment	NOUN
ftr-299	4467	18	were	be	AUX
ftr-299	4467	19	not	not	PART
ftr-299	4467	20	received	receive	VERB
ftr-299	4467	21	in	in	ADP
ftr-299	4467	22	exchange	exchange	NOUN
ftr-299	4467	23	for	for	ADP
ftr-299	4467	24	use	use	NOUN
ftr-299	4467	25	or	or	CCONJ
ftr-299	4467	26	occupancy	occupancy	NOUN
ftr-299	4467	27	of	of	ADP
ftr-299	4467	28	the	the	DET
ftr-299	4467	29	land	land	NOUN
ftr-299	4467	30	by	by	ADP
ftr-299	4467	31	the	the	DET
ftr-299	4467	32	usda	usda	NOUN
ftr-299	4467	33	.	.	PUNCT
ftr-299	4468	1	5	5	NUM
ftr-299	4468	2	.	.	X
ftr-299	4468	3	s	s	PART
ftr-299	4468	4	corporation	corporation	NOUN
ftr-299	4468	5	distributions	distribution	NOUN
ftr-299	4468	6	to	to	ADP
ftr-299	4468	7	sole	sole	ADJ
ftr-299	4468	8	shareholder	shareholder	NOUN
ftr-299	4468	9	sole	sole	ADJ
ftr-299	4468	10	employee	employee	NOUN
ftr-299	4468	11	were	be	AUX
ftr-299	4468	12	wages	wage	NOUN
ftr-299	4468	13	.	.	PUNCT
ftr-299	4469	1	glass	glass	NOUN
ftr-299	4469	2	blocks	block	NOUN
ftr-299	4469	3	unlimited	unlimited	ADJ
ftr-299	4469	4	v.	v.	ADP
ftr-299	4469	5	commissioner	commissioner	PROPN
ftr-299	4469	6	,	,	PUNCT
ftr-299	4469	7	t.c	t.c	PROPN
ftr-299	4469	8	.	.	PROPN
ftr-299	4469	9	memo	memo	NOUN
ftr-299	4469	10	.	.	PUNCT
ftr-299	4470	1	2013	2013	NUM
ftr-299	4470	2	-	-	SYM
ftr-299	4470	3	180	180	NUM
ftr-299	4470	4	(	(	PUNCT
ftr-299	4470	5	8/7/13	8/7/13	NUM
ftr-299	4470	6	)	)	PUNCT
ftr-299	4470	7	.	.	PUNCT
ftr-299	4471	1	the	the	DET
ftr-299	4471	2	irs	irs	PROPN
ftr-299	4471	3	classified	classify	VERB
ftr-299	4471	4	an	an	DET
ftr-299	4471	5	s	s	X
ftr-299	4471	6	corporation	corporation	NOUN
ftr-299	4471	7	as	as	ADP
ftr-299	4471	8	the	the	DET
ftr-299	4471	9	employer	employer	NOUN
ftr-299	4471	10	of	of	ADP
ftr-299	4471	11	frederick	frederick	PROPN
ftr-299	4471	12	blodgett	blodgett	PROPN
ftr-299	4471	13	,	,	PUNCT
ftr-299	4471	14	who	who	PRON
ftr-299	4471	15	was	be	AUX
ftr-299	4471	16	its	its	PRON
ftr-299	4471	17	sole	sole	ADJ
ftr-299	4471	18	shareholder	shareholder	NOUN
ftr-299	4471	19	and	and	CCONJ
ftr-299	4471	20	president	president	NOUN
ftr-299	4471	21	.	.	PUNCT
ftr-299	4472	1	blodgett	blodgett	PROPN
ftr-299	4472	2	advanced	advanced	PROPN
ftr-299	4472	3	funds	fund	NOUN
ftr-299	4472	4	to	to	ADP
ftr-299	4472	5	the	the	DET
ftr-299	4472	6	corporation	corporation	NOUN
ftr-299	4472	7	to	to	PART
ftr-299	4472	8	cover	cover	VERB
ftr-299	4472	9	operating	operating	NOUN
ftr-299	4472	10	expenses	expense	NOUN
ftr-299	4472	11	during	during	ADP
ftr-299	4472	12	years	year	NOUN
ftr-299	4472	13	of	of	ADP
ftr-299	4472	14	financial	financial	ADJ
ftr-299	4472	15	difficulty	difficulty	NOUN
ftr-299	4472	16	.	.	PUNCT
ftr-299	4473	1	in	in	ADP
ftr-299	4473	2	each	each	PRON
ftr-299	4473	3	of	of	ADP
ftr-299	4473	4	2007	2007	NUM
ftr-299	4473	5	and	and	CCONJ
ftr-299	4473	6	2008	2008	NUM
ftr-299	4473	7	the	the	DET
ftr-299	4473	8	corporation	corporation	NOUN
ftr-299	4473	9	distributed	distribute	VERB
ftr-299	4473	10	$	$	SYM
ftr-299	4473	11	31,000	31,000	NUM
ftr-299	4473	12	to	to	ADP
ftr-299	4473	13	blodgett	blodgett	PROPN
ftr-299	4473	14	as	as	ADP
ftr-299	4473	15	repayment	repayment	NOUN
ftr-299	4473	16	of	of	ADP
ftr-299	4473	17	loans	loan	NOUN
ftr-299	4473	18	.	.	PUNCT
ftr-299	4474	1	the	the	DET
ftr-299	4474	2	corporation	corporation	NOUN
ftr-299	4474	3	paid	pay	VERB
ftr-299	4474	4	no	no	DET
ftr-299	4474	5	salary	salary	NOUN
ftr-299	4474	6	to	to	ADP
ftr-299	4474	7	its	its	PRON
ftr-299	4474	8	shareholder	shareholder	NOUN
ftr-299	4474	9	/	/	SYM
ftr-299	4474	10	employee	employee	NOUN
ftr-299	4474	11	.	.	PUNCT
ftr-299	4475	1	the	the	DET
ftr-299	4475	2	tax	tax	NOUN
ftr-299	4475	3	court	court	NOUN
ftr-299	4475	4	(	(	PUNCT
ftr-299	4475	5	judge	judge	PROPN
ftr-299	4475	6	halpern	halpern	PROPN
ftr-299	4475	7	)	)	PUNCT
ftr-299	4475	8	sustained	sustain	VERB
ftr-299	4475	9	the	the	DET
ftr-299	4475	10	irs	irs	PROPN
ftr-299	4475	11	’s	’s	PART
ftr-299	4475	12	deficiency	deficiency	NOUN
ftr-299	4475	13	for	for	ADP
ftr-299	4475	14	employment	employment	NOUN
ftr-299	4475	15	taxes	taxis	NOUN
ftr-299	4475	16	payable	payable	ADJ
ftr-299	4475	17	on	on	ADP
ftr-299	4475	18	the	the	DET
ftr-299	4475	19	distributions	distribution	NOUN
ftr-299	4475	20	.	.	PUNCT
ftr-299	4476	1	the	the	DET
ftr-299	4476	2	s	s	PROPN
ftr-299	4476	3	corporation	corporation	NOUN
ftr-299	4476	4	did	do	AUX
ftr-299	4476	5	not	not	PART
ftr-299	4476	6	object	object	VERB
ftr-299	4476	7	to	to	ADP
ftr-299	4476	8	the	the	DET
ftr-299	4476	9	irs	irs	PROPN
ftr-299	4476	10	’s	’s	PART
ftr-299	4476	11	characterization	characterization	NOUN
ftr-299	4476	12	of	of	ADP
ftr-299	4476	13	the	the	DET
ftr-299	4476	14	shareholder	shareholder	NOUN
ftr-299	4476	15	as	as	ADP
ftr-299	4476	16	an	an	DET
ftr-299	4476	17	employee	employee	NOUN
ftr-299	4476	18	and	and	CCONJ
ftr-299	4476	19	thus	thus	ADV
ftr-299	4476	20	the	the	DET
ftr-299	4476	21	court	court	NOUN
ftr-299	4476	22	held	hold	VERB
ftr-299	4476	23	that	that	SCONJ
ftr-299	4476	24	,	,	PUNCT
ftr-299	4476	25	“	"	PUNCT
ftr-299	4476	26	[	[	X
ftr-299	4476	27	b]ecause	b]ecause	ADP
ftr-299	4476	28	mr	mr	PROPN
ftr-299	4476	29	.	.	PROPN
ftr-299	4476	30	blodgett	blodgett	PROPN
ftr-299	4476	31	was	be	AUX
ftr-299	4476	32	petitioner	petitioner	NOUN
ftr-299	4476	33	’s	’s	PART
ftr-299	4476	34	employee	employee	NOUN
ftr-299	4476	35	for	for	ADP
ftr-299	4476	36	the	the	DET
ftr-299	4476	37	periods	period	NOUN
ftr-299	4476	38	at	at	ADP
ftr-299	4476	39	issue	issue	NOUN
ftr-299	4476	40	and	and	CCONJ
ftr-299	4476	41	performed	perform	VERB
ftr-299	4476	42	substantial	substantial	ADJ
ftr-299	4476	43	services	service	NOUN
ftr-299	4476	44	for	for	ADP
ftr-299	4476	45	it	it	PRON
ftr-299	4476	46	yet	yet	ADV
ftr-299	4476	47	it	it	PRON
ftr-299	4476	48	did	do	AUX
ftr-299	4476	49	not	not	PART
ftr-299	4476	50	pay	pay	VERB
ftr-299	4476	51	him	he	PRON
ftr-299	4476	52	a	a	DET
ftr-299	4476	53	salary	salary	NOUN
ftr-299	4476	54	,	,	PUNCT
ftr-299	4476	55	its	its	PRON
ftr-299	4476	56	distributions	distribution	NOUN
ftr-299	4476	57	to	to	ADP
ftr-299	4476	58	him	he	PRON
ftr-299	4476	59	are	be	AUX
ftr-299	4476	60	deemed	deem	VERB
ftr-299	4476	61	wages	wage	NOUN
ftr-299	4476	62	and	and	CCONJ
ftr-299	4476	63	thus	thus	ADV
ftr-299	4476	64	are	be	AUX
ftr-299	4476	65	subject	subject	ADJ
ftr-299	4476	66	to	to	ADP
ftr-299	4476	67	federal	federal	ADJ
ftr-299	4476	68	employment	employment	NOUN
ftr-299	4476	69	taxes	taxis	NOUN
ftr-299	4476	70	.	.	PUNCT
ftr-299	4476	71	”	"	PUNCT
ftr-299	4477	1	the	the	DET
ftr-299	4477	2	court	court	NOUN
ftr-299	4477	3	rejected	reject	VERB
ftr-299	4477	4	the	the	DET
ftr-299	4477	5	taxpayer	taxpayer	NOUN
ftr-299	4477	6	’s	’s	PART
ftr-299	4477	7	argument	argument	NOUN
ftr-299	4477	8	that	that	SCONJ
ftr-299	4477	9	the	the	DET
ftr-299	4477	10	advances	advance	NOUN
ftr-299	4477	11	from	from	ADP
ftr-299	4477	12	the	the	DET
ftr-299	4477	13	shareholder	shareholder	NOUN
ftr-299	4477	14	were	be	AUX
ftr-299	4477	15	loans	loan	NOUN
ftr-299	4477	16	citing	cite	VERB
ftr-299	4477	17	the	the	DET
ftr-299	4477	18	absence	absence	NOUN
ftr-299	4477	19	of	of	ADP
ftr-299	4477	20	notes	note	NOUN
ftr-299	4477	21	or	or	CCONJ
ftr-299	4477	22	other	other	ADJ
ftr-299	4477	23	instruments	instrument	NOUN
ftr-299	4477	24	,	,	PUNCT
ftr-299	4477	25	the	the	DET
ftr-299	4477	26	taxpayer	taxpayer	NOUN
ftr-299	4477	27	’s	’s	PART
ftr-299	4477	28	failure	failure	NOUN
ftr-299	4477	29	to	to	PART
ftr-299	4477	30	treat	treat	VERB
ftr-299	4477	31	the	the	DET
ftr-299	4477	32	transfers	transfer	NOUN
ftr-299	4477	33	as	as	ADP
ftr-299	4477	34	loans	loan	NOUN
ftr-299	4477	35	,	,	PUNCT
ftr-299	4477	36	and	and	CCONJ
ftr-299	4477	37	the	the	DET
ftr-299	4477	38	absence	absence	NOUN
ftr-299	4477	39	of	of	ADP
ftr-299	4477	40	any	any	DET
ftr-299	4477	41	interest	interest	NOUN
ftr-299	4477	42	payments	payment	NOUN
ftr-299	4477	43	.	.	PUNCT
ftr-299	4478	1	the	the	DET
ftr-299	4478	2	court	court	NOUN
ftr-299	4478	3	also	also	ADV
ftr-299	4478	4	rejected	reject	VERB
ftr-299	4478	5	for	for	ADP
ftr-299	4478	6	lack	lack	NOUN
ftr-299	4478	7	of	of	ADP
ftr-299	4478	8	evidence	evidence	NOUN
ftr-299	4478	9	the	the	DET
ftr-299	4478	10	s	s	PROPN
ftr-299	4478	11	corporation	corporation	NOUN
ftr-299	4478	12	’s	’s	PART
ftr-299	4478	13	assertion	assertion	NOUN
ftr-299	4478	14	that	that	SCONJ
ftr-299	4478	15	treating	treat	VERB
ftr-299	4478	16	the	the	DET
ftr-299	4478	17	distributions	distribution	NOUN
ftr-299	4478	18	as	as	SCONJ
ftr-299	4478	19	wages	wage	NOUN
ftr-299	4478	20	would	would	AUX
ftr-299	4478	21	result	result	VERB
ftr-299	4478	22	in	in	ADP
ftr-299	4478	23	unreasonable	unreasonable	ADJ
ftr-299	4478	24	compensation	compensation	NOUN
ftr-299	4478	25	to	to	ADP
ftr-299	4478	26	the	the	DET
ftr-299	4478	27	shareholder	shareholder	NOUN
ftr-299	4478	28	.	.	PUNCT
ftr-299	4479	1	finally	finally	ADV
ftr-299	4479	2	,	,	PUNCT
ftr-299	4479	3	the	the	DET
ftr-299	4479	4	court	court	NOUN
ftr-299	4479	5	sustained	sustain	VERB
ftr-299	4479	6	penalties	penalty	NOUN
ftr-299	4479	7	under	under	ADP
ftr-299	4479	8	§	§	NOUN
ftr-299	4479	9	§	§	PROPN
ftr-299	4479	10	6651(a	6651(a	NOUN
ftr-299	4479	11	)	)	PUNCT
ftr-299	4479	12	and	and	CCONJ
ftr-299	4479	13	6656	6656	NUM
ftr-299	4479	14	for	for	ADP
ftr-299	4479	15	failure	failure	NOUN
ftr-299	4479	16	to	to	PART
ftr-299	4479	17	file	file	VERB
ftr-299	4479	18	employment	employment	NOUN
ftr-299	4479	19	tax	tax	NOUN
ftr-299	4479	20	forms	form	NOUN
ftr-299	4479	21	and	and	CCONJ
ftr-299	4479	22	make	make	VERB
ftr-299	4479	23	required	required	ADJ
ftr-299	4479	24	deposits	deposit	NOUN
ftr-299	4479	25	.	.	PUNCT
ftr-299	4480	1	a.	a.	NOUN
ftr-299	4480	2	this	this	DET
ftr-299	4480	3	lengthy	lengthy	ADJ
ftr-299	4480	4	summary	summary	NOUN
ftr-299	4480	5	opinion	opinion	NOUN
ftr-299	4480	6	determines	determine	VERB
ftr-299	4480	7	reasonable	reasonable	ADJ
ftr-299	4480	8	compensation	compensation	NOUN
ftr-299	4480	9	for	for	ADP
ftr-299	4480	10	an	an	DET
ftr-299	4480	11	s	s	NOUN
ftr-299	4480	12	corporation	corporation	NOUN
ftr-299	4480	13	shareholder	shareholder	NOUN
ftr-299	4480	14	.	.	PUNCT
ftr-299	4481	1	sean	sean	PROPN
ftr-299	4481	2	mcalary	mcalary	PROPN
ftr-299	4481	3	ltd	ltd	PROPN
ftr-299	4481	4	.	.	PROPN
ftr-299	4482	1	v.	v.	PROPN
ftr-299	4482	2	commissioner	commissioner	PROPN
ftr-299	4482	3	,	,	PUNCT
ftr-299	4482	4	t.c	t.c	PROPN
ftr-299	4482	5	.	.	PROPN
ftr-299	4482	6	summary	summary	PROPN
ftr-299	4482	7	opinion	opinion	NOUN
ftr-299	4482	8	2013	2013	NUM
ftr-299	4482	9	-	-	SYM
ftr-299	4482	10	62	62	NUM
ftr-299	4482	11	(	(	PUNCT
ftr-299	4482	12	8/12/13	8/12/13	NUM
ftr-299	4482	13	)	)	PUNCT
ftr-299	4482	14	.	.	PUNCT
ftr-299	4483	1	mcalary	mcalary	PROPN
ftr-299	4483	2	was	be	AUX
ftr-299	4483	3	the	the	DET
ftr-299	4483	4	sole	sole	ADJ
ftr-299	4483	5	shareholder	shareholder	NOUN
ftr-299	4483	6	and	and	CCONJ
ftr-299	4483	7	employee	employee	NOUN
ftr-299	4483	8	of	of	ADP
ftr-299	4483	9	a	a	DET
ftr-299	4483	10	moderately	moderately	PROPN
ftr-299	4483	11	440	440	NUM
ftr-299	4483	12	florida	florida	PROPN
ftr-299	4483	13	tax	tax	NOUN
ftr-299	4483	14	review	review	NOUN
ftr-299	4483	15	[	[	X
ftr-299	4483	16	vol	vol	NOUN
ftr-299	4483	17	.	.	PUNCT
ftr-299	4484	1	15:5	15:5	NUM
ftr-299	4484	2	sized	sized	ADJ
ftr-299	4484	3	real	real	ADJ
ftr-299	4484	4	estate	estate	NOUN
ftr-299	4484	5	brokerage	brokerage	NOUN
ftr-299	4484	6	operated	operate	VERB
ftr-299	4484	7	as	as	ADP
ftr-299	4484	8	an	an	DET
ftr-299	4484	9	s	s	NOUN
ftr-299	4484	10	corporation	corporation	NOUN
ftr-299	4484	11	.	.	PUNCT
ftr-299	4485	1	mcalary	mcalary	PROPN
ftr-299	4485	2	and	and	CCONJ
ftr-299	4485	3	the	the	DET
ftr-299	4485	4	corporation	corporation	NOUN
ftr-299	4485	5	entered	enter	VERB
ftr-299	4485	6	into	into	ADP
ftr-299	4485	7	a	a	DET
ftr-299	4485	8	compensation	compensation	NOUN
ftr-299	4485	9	contract	contract	NOUN
ftr-299	4485	10	providing	provide	VERB
ftr-299	4485	11	for	for	ADP
ftr-299	4485	12	a	a	DET
ftr-299	4485	13	$	$	SYM
ftr-299	4485	14	24,000	24,000	NUM
ftr-299	4485	15	annual	annual	ADJ
ftr-299	4485	16	salary	salary	NOUN
ftr-299	4485	17	.	.	PUNCT
ftr-299	4486	1	most	most	ADJ
ftr-299	4486	2	of	of	ADP
ftr-299	4486	3	the	the	DET
ftr-299	4486	4	corporation	corporation	NOUN
ftr-299	4486	5	’s	’s	PART
ftr-299	4486	6	gross	gross	ADJ
ftr-299	4486	7	receipts	receipt	NOUN
ftr-299	4486	8	were	be	AUX
ftr-299	4486	9	attributable	attributable	ADJ
ftr-299	4486	10	to	to	ADP
ftr-299	4486	11	commissions	commission	NOUN
ftr-299	4486	12	generated	generate	VERB
ftr-299	4486	13	by	by	ADP
ftr-299	4486	14	mcalary	mcalary	PROPN
ftr-299	4486	15	.	.	PUNCT
ftr-299	4487	1	the	the	DET
ftr-299	4487	2	corporation	corporation	NOUN
ftr-299	4487	3	did	do	AUX
ftr-299	4487	4	not	not	PART
ftr-299	4487	5	issue	issue	VERB
ftr-299	4487	6	a	a	DET
ftr-299	4487	7	w-2	w-2	NOUN
ftr-299	4487	8	to	to	ADP
ftr-299	4487	9	mcalary	mcalary	ADJ
ftr-299	4487	10	nor	nor	CCONJ
ftr-299	4487	11	claim	claim	VERB
ftr-299	4487	12	deductions	deduction	NOUN
ftr-299	4487	13	for	for	ADP
ftr-299	4487	14	salary	salary	NOUN
ftr-299	4487	15	paid	pay	VERB
ftr-299	4487	16	to	to	ADP
ftr-299	4487	17	him	he	PRON
ftr-299	4487	18	.	.	PUNCT
ftr-299	4488	1	the	the	DET
ftr-299	4488	2	corporation	corporation	NOUN
ftr-299	4488	3	did	do	AUX
ftr-299	4488	4	,	,	PUNCT
ftr-299	4488	5	however	however	ADV
ftr-299	4488	6	,	,	PUNCT
ftr-299	4488	7	distribute	distribute	VERB
ftr-299	4488	8	$	$	SYM
ftr-299	4488	9	240,000	240,000	NUM
ftr-299	4488	10	to	to	PART
ftr-299	4488	11	mcalary	mcalary	ADJ
ftr-299	4488	12	.	.	PUNCT
ftr-299	4489	1	the	the	DET
ftr-299	4489	2	irs	irs	PROPN
ftr-299	4489	3	expert	expert	NOUN
ftr-299	4489	4	determined	determine	VERB
ftr-299	4489	5	,	,	PUNCT
ftr-299	4489	6	based	base	VERB
ftr-299	4489	7	on	on	ADP
ftr-299	4489	8	a	a	DET
ftr-299	4489	9	statistical	statistical	ADJ
ftr-299	4489	10	evaluation	evaluation	NOUN
ftr-299	4489	11	of	of	ADP
ftr-299	4489	12	similar	similar	ADJ
ftr-299	4489	13	sized	sized	ADJ
ftr-299	4489	14	real	real	ADJ
ftr-299	4489	15	estate	estate	NOUN
ftr-299	4489	16	brokerages	brokerage	NOUN
ftr-299	4489	17	that	that	PRON
ftr-299	4489	18	mcalary	mcalary	ADJ
ftr-299	4489	19	should	should	AUX
ftr-299	4489	20	earn	earn	VERB
ftr-299	4489	21	$	$	SYM
ftr-299	4489	22	48.44	48.44	NUM
ftr-299	4489	23	per	per	ADP
ftr-299	4489	24	hour	hour	NOUN
ftr-299	4489	25	and	and	CCONJ
ftr-299	4489	26	assessed	assess	VERB
ftr-299	4489	27	employment	employment	NOUN
ftr-299	4489	28	taxes	taxis	NOUN
ftr-299	4489	29	on	on	ADP
ftr-299	4489	30	an	an	DET
ftr-299	4489	31	annual	annual	ADJ
ftr-299	4489	32	compensation	compensation	NOUN
ftr-299	4489	33	of	of	ADP
ftr-299	4489	34	$	$	SYM
ftr-299	4489	35	100,755	100,755	NUM
ftr-299	4489	36	,	,	PUNCT
ftr-299	4489	37	which	which	PRON
ftr-299	4489	38	reduced	reduce	VERB
ftr-299	4489	39	the	the	DET
ftr-299	4489	40	corporation	corporation	NOUN
ftr-299	4489	41	’s	’s	PART
ftr-299	4489	42	profit	profit	NOUN
ftr-299	4489	43	margin	margin	NOUN
ftr-299	4489	44	to	to	ADP
ftr-299	4489	45	slightly	slightly	ADV
ftr-299	4489	46	in	in	ADP
ftr-299	4489	47	excess	excess	NOUN
ftr-299	4489	48	of	of	ADP
ftr-299	4489	49	the	the	DET
ftr-299	4489	50	industry	industry	NOUN
ftr-299	4489	51	average	average	NOUN
ftr-299	4489	52	and	and	CCONJ
ftr-299	4489	53	represented	represent	VERB
ftr-299	4489	54	19.4	19.4	NUM
ftr-299	4489	55	percent	percent	NOUN
ftr-299	4489	56	of	of	ADP
ftr-299	4489	57	the	the	DET
ftr-299	4489	58	corporation	corporation	NOUN
ftr-299	4489	59	’s	’s	PART
ftr-299	4489	60	gross	gross	ADJ
ftr-299	4489	61	receipts	receipt	NOUN
ftr-299	4489	62	,	,	PUNCT
ftr-299	4489	63	again	again	ADV
ftr-299	4489	64	close	close	ADJ
ftr-299	4489	65	to	to	ADP
ftr-299	4489	66	industry	industry	NOUN
ftr-299	4489	67	averages	average	NOUN
ftr-299	4489	68	.	.	PUNCT
ftr-299	4490	1	the	the	DET
ftr-299	4490	2	court	court	NOUN
ftr-299	4490	3	(	(	PUNCT
ftr-299	4490	4	special	special	ADJ
ftr-299	4490	5	trial	trial	NOUN
ftr-299	4490	6	judge	judge	NOUN
ftr-299	4490	7	guy	guy	NOUN
ftr-299	4490	8	)	)	PUNCT
ftr-299	4490	9	rejected	reject	VERB
ftr-299	4490	10	the	the	DET
ftr-299	4490	11	contract	contract	NOUN
ftr-299	4490	12	between	between	ADP
ftr-299	4490	13	the	the	DET
ftr-299	4490	14	corporation	corporation	NOUN
ftr-299	4490	15	and	and	CCONJ
ftr-299	4490	16	mcalary	mcalary	ADJ
ftr-299	4490	17	as	as	ADP
ftr-299	4490	18	controlling	control	VERB
ftr-299	4490	19	because	because	SCONJ
ftr-299	4490	20	mcalary	mcalary	PROPN
ftr-299	4490	21	sat	sit	VERB
ftr-299	4490	22	on	on	ADP
ftr-299	4490	23	both	both	DET
ftr-299	4490	24	sides	side	NOUN
ftr-299	4490	25	of	of	ADP
ftr-299	4490	26	the	the	DET
ftr-299	4490	27	table	table	NOUN
ftr-299	4490	28	during	during	ADP
ftr-299	4490	29	the	the	DET
ftr-299	4490	30	negotiation	negotiation	NOUN
ftr-299	4490	31	.	.	PUNCT
ftr-299	4491	1	the	the	DET
ftr-299	4491	2	court	court	NOUN
ftr-299	4491	3	also	also	ADV
ftr-299	4491	4	was	be	AUX
ftr-299	4491	5	not	not	PART
ftr-299	4491	6	persuaded	persuade	VERB
ftr-299	4491	7	by	by	ADP
ftr-299	4491	8	the	the	DET
ftr-299	4491	9	irs	irs	PROPN
ftr-299	4491	10	expert	expert	NOUN
ftr-299	4491	11	’s	’s	PART
ftr-299	4491	12	statistical	statistical	ADJ
ftr-299	4491	13	analysis	analysis	NOUN
ftr-299	4491	14	noting	note	VERB
ftr-299	4491	15	that	that	SCONJ
ftr-299	4491	16	reasonable	reasonable	ADJ
ftr-299	4491	17	compensation	compensation	NOUN
ftr-299	4491	18	depended	depend	VERB
ftr-299	4491	19	on	on	ADP
ftr-299	4491	20	the	the	DET
ftr-299	4491	21	facts	fact	NOUN
ftr-299	4491	22	and	and	CCONJ
ftr-299	4491	23	circumstances	circumstance	NOUN
ftr-299	4491	24	identified	identify	VERB
ftr-299	4491	25	though	though	SCONJ
ftr-299	4491	26	a	a	DET
ftr-299	4491	27	multifactor	multifactor	NOUN
ftr-299	4491	28	analysis	analysis	NOUN
ftr-299	4491	29	.	.	PUNCT
ftr-299	4492	1	ultimately	ultimately	ADV
ftr-299	4492	2	the	the	DET
ftr-299	4492	3	court	court	NOUN
ftr-299	4492	4	concluded	conclude	VERB
ftr-299	4492	5	that	that	SCONJ
ftr-299	4492	6	$	$	SYM
ftr-299	4492	7	40	40	NUM
ftr-299	4492	8	per	per	ADP
ftr-299	4492	9	hour	hour	NOUN
ftr-299	4492	10	was	be	AUX
ftr-299	4492	11	reasonable	reasonable	ADJ
ftr-299	4492	12	compensation	compensation	NOUN
ftr-299	4492	13	and	and	CCONJ
ftr-299	4492	14	assessed	assess	VERB
ftr-299	4492	15	employment	employment	NOUN
ftr-299	4492	16	taxes	taxis	NOUN
ftr-299	4492	17	on	on	ADP
ftr-299	4492	18	the	the	DET
ftr-299	4492	19	basis	basis	NOUN
ftr-299	4492	20	of	of	ADP
ftr-299	4492	21	$	$	SYM
ftr-299	4492	22	83,200	83,200	NUM
ftr-299	4492	23	.	.	PUNCT
ftr-299	4493	1	the	the	DET
ftr-299	4493	2	court	court	NOUN
ftr-299	4493	3	also	also	ADV
ftr-299	4493	4	sustained	sustain	VERB
ftr-299	4493	5	additions	addition	NOUN
ftr-299	4493	6	to	to	PART
ftr-299	4493	7	tax	tax	VERB
ftr-299	4493	8	under	under	ADP
ftr-299	4493	9	§	§	NOUN
ftr-299	4493	10	§	§	PROPN
ftr-299	4493	11	6651(a)(1	6651(a)(1	NUM
ftr-299	4493	12	)	)	PUNCT
ftr-299	4493	13	and	and	CCONJ
ftr-299	4493	14	6656	6656	NUM
ftr-299	4493	15	for	for	ADP
ftr-299	4493	16	failure	failure	NOUN
ftr-299	4493	17	to	to	PART
ftr-299	4493	18	file	file	VERB
ftr-299	4493	19	and	and	CCONJ
ftr-299	4493	20	pay	pay	VERB
ftr-299	4493	21	employment	employment	NOUN
ftr-299	4493	22	taxes	taxis	NOUN
ftr-299	4493	23	.	.	PUNCT
ftr-299	4494	1	the	the	DET
ftr-299	4494	2	court	court	NOUN
ftr-299	4494	3	rejected	reject	VERB
ftr-299	4494	4	the	the	DET
ftr-299	4494	5	taxpayer	taxpayer	NOUN
ftr-299	4494	6	’s	’s	PART
ftr-299	4494	7	assertion	assertion	NOUN
ftr-299	4494	8	of	of	ADP
ftr-299	4494	9	reasonable	reasonable	ADJ
ftr-299	4494	10	reliance	reliance	NOUN
ftr-299	4494	11	on	on	ADP
ftr-299	4494	12	a	a	DET
ftr-299	4494	13	tax	tax	NOUN
ftr-299	4494	14	professional	professional	NOUN
ftr-299	4494	15	,	,	PUNCT
ftr-299	4494	16	indicating	indicate	VERB
ftr-299	4494	17	that	that	SCONJ
ftr-299	4494	18	the	the	DET
ftr-299	4494	19	taxpayer	taxpayer	NOUN
ftr-299	4494	20	failed	fail	VERB
ftr-299	4494	21	to	to	PART
ftr-299	4494	22	present	present	VERB
ftr-299	4494	23	evidence	evidence	NOUN
ftr-299	4494	24	that	that	SCONJ
ftr-299	4494	25	he	he	PRON
ftr-299	4494	26	investigated	investigate	VERB
ftr-299	4494	27	the	the	DET
ftr-299	4494	28	background	background	NOUN
ftr-299	4494	29	or	or	CCONJ
ftr-299	4494	30	qualifications	qualification	NOUN
ftr-299	4494	31	of	of	ADP
ftr-299	4494	32	his	his	PRON
ftr-299	4494	33	return	return	NOUN
ftr-299	4494	34	preparer	preparer	NOUN
ftr-299	4494	35	/	/	SYM
ftr-299	4494	36	advisor	advisor	NOUN
ftr-299	4494	37	to	to	PART
ftr-299	4494	38	confirm	confirm	VERB
ftr-299	4494	39	that	that	SCONJ
ftr-299	4494	40	the	the	DET
ftr-299	4494	41	advisor	advisor	NOUN
ftr-299	4494	42	was	be	AUX
ftr-299	4494	43	a	a	DET
ftr-299	4494	44	competent	competent	ADJ
ftr-299	4494	45	professional	professional	NOUN
ftr-299	4494	46	.	.	PUNCT
ftr-299	4495	1	6	6	X
ftr-299	4495	2	.	.	PUNCT
ftr-299	4495	3	the	the	DET
ftr-299	4495	4	minister	minister	NOUN
ftr-299	4495	5	of	of	ADP
ftr-299	4495	6	his	his	PRON
ftr-299	4495	7	own	own	ADJ
ftr-299	4495	8	church	church	NOUN
ftr-299	4495	9	under	under	ADP
ftr-299	4495	10	a	a	DET
ftr-299	4495	11	vow	vow	NOUN
ftr-299	4495	12	of	of	ADP
ftr-299	4495	13	poverty	poverty	NOUN
ftr-299	4495	14	must	must	AUX
ftr-299	4495	15	still	still	ADV
ftr-299	4495	16	file	file	VERB
ftr-299	4495	17	the	the	DET
ftr-299	4495	18	right	right	ADJ
ftr-299	4495	19	forms	form	NOUN
ftr-299	4495	20	.	.	PUNCT
ftr-299	4496	1	rogers	rogers	PROPN
ftr-299	4496	2	v.	v.	PROPN
ftr-299	4496	3	commissioner	commissioner	PROPN
ftr-299	4496	4	,	,	PUNCT
ftr-299	4496	5	t.c	t.c	PROPN
ftr-299	4496	6	.	.	PROPN
ftr-299	4496	7	memo	memo	NOUN
ftr-299	4496	8	.	.	PUNCT
ftr-299	4497	1	2013	2013	NUM
ftr-299	4497	2	-	-	SYM
ftr-299	4497	3	177	177	NUM
ftr-299	4497	4	(	(	PUNCT
ftr-299	4497	5	8/1/13	8/1/13	NUM
ftr-299	4497	6	)	)	PUNCT
ftr-299	4497	7	.	.	PUNCT
ftr-299	4498	1	the	the	DET
ftr-299	4498	2	taxpayer	taxpayer	NOUN
ftr-299	4498	3	performed	perform	VERB
ftr-299	4498	4	ministerial	ministerial	ADJ
ftr-299	4498	5	duties	duty	NOUN
ftr-299	4498	6	for	for	ADP
ftr-299	4498	7	a	a	DET
ftr-299	4498	8	church	church	NOUN
ftr-299	4498	9	he	he	PRON
ftr-299	4498	10	formed	form	VERB
ftr-299	4498	11	.	.	PUNCT
ftr-299	4499	1	as	as	ADP
ftr-299	4499	2	compensation	compensation	NOUN
ftr-299	4499	3	the	the	DET
ftr-299	4499	4	church	church	NOUN
ftr-299	4499	5	paid	pay	VERB
ftr-299	4499	6	the	the	DET
ftr-299	4499	7	taxpayer	taxpayer	NOUN
ftr-299	4499	8	’s	’s	PART
ftr-299	4499	9	home	home	NOUN
ftr-299	4499	10	mortgage	mortgage	NOUN
ftr-299	4499	11	(	(	PUNCT
ftr-299	4499	12	although	although	SCONJ
ftr-299	4499	13	the	the	DET
ftr-299	4499	14	taxpayer	taxpayer	NOUN
ftr-299	4499	15	deducted	deduct	VERB
ftr-299	4499	16	home	home	NOUN
ftr-299	4499	17	mortgage	mortgage	NOUN
ftr-299	4499	18	interest	interest	NOUN
ftr-299	4499	19	against	against	ADP
ftr-299	4499	20	other	other	ADJ
ftr-299	4499	21	income	income	NOUN
ftr-299	4499	22	)	)	PUNCT
ftr-299	4499	23	,	,	PUNCT
ftr-299	4499	24	personal	personal	ADJ
ftr-299	4499	25	credit	credit	NOUN
ftr-299	4499	26	card	card	NOUN
ftr-299	4499	27	bills	bill	NOUN
ftr-299	4499	28	,	,	PUNCT
ftr-299	4499	29	and	and	CCONJ
ftr-299	4499	30	utility	utility	NOUN
ftr-299	4499	31	payments	payment	NOUN
ftr-299	4499	32	.	.	PUNCT
ftr-299	4500	1	the	the	DET
ftr-299	4500	2	tax	tax	NOUN
ftr-299	4500	3	court	court	NOUN
ftr-299	4500	4	(	(	PUNCT
ftr-299	4500	5	judge	judge	PROPN
ftr-299	4500	6	paris	paris	PROPN
ftr-299	4500	7	)	)	PUNCT
ftr-299	4500	8	held	hold	VERB
ftr-299	4500	9	that	that	SCONJ
ftr-299	4500	10	the	the	DET
ftr-299	4500	11	payments	payment	NOUN
ftr-299	4500	12	were	be	AUX
ftr-299	4500	13	income	income	NOUN
ftr-299	4500	14	includible	includible	NOUN
ftr-299	4500	15	under	under	ADP
ftr-299	4500	16	§	§	PROPN
ftr-299	4500	17	61	61	NUM
ftr-299	4500	18	and	and	CCONJ
ftr-299	4500	19	wages	wage	NOUN
ftr-299	4500	20	subject	subject	ADJ
ftr-299	4500	21	to	to	ADP
ftr-299	4500	22	employment	employment	NOUN
ftr-299	4500	23	tax	tax	NOUN
ftr-299	4500	24	.	.	PUNCT
ftr-299	4501	1	the	the	DET
ftr-299	4501	2	taxpayer	taxpayer	NOUN
ftr-299	4501	3	was	be	AUX
ftr-299	4501	4	ineligible	ineligible	ADJ
ftr-299	4501	5	to	to	PART
ftr-299	4501	6	claim	claim	VERB
ftr-299	4501	7	exemption	exemption	NOUN
ftr-299	4501	8	from	from	ADP
ftr-299	4501	9	employment	employment	NOUN
ftr-299	4501	10	taxes	taxis	NOUN
ftr-299	4501	11	under	under	ADP
ftr-299	4501	12	§	§	PROPN
ftr-299	4501	13	1402(c)(4	1402(c)(4	NUM
ftr-299	4501	14	)	)	PUNCT
ftr-299	4501	15	due	due	ADP
ftr-299	4501	16	to	to	ADP
ftr-299	4501	17	his	his	PRON
ftr-299	4501	18	failure	failure	NOUN
ftr-299	4501	19	to	to	AUX
ftr-299	4501	20	timely	timely	ADV
ftr-299	4501	21	file	file	VERB
ftr-299	4501	22	the	the	DET
ftr-299	4501	23	mandatory	mandatory	ADJ
ftr-299	4501	24	exemption	exemption	NOUN
ftr-299	4501	25	certificate	certificate	NOUN
ftr-299	4501	26	required	require	VERB
ftr-299	4501	27	by	by	ADP
ftr-299	4501	28	§	§	PROPN
ftr-299	4501	29	1402(e)(3	1402(e)(3	NUM
ftr-299	4501	30	)	)	PUNCT
ftr-299	4501	31	.	.	PUNCT
ftr-299	4502	1	the	the	DET
ftr-299	4502	2	taxpayer	taxpayer	NOUN
ftr-299	4502	3	was	be	AUX
ftr-299	4502	4	also	also	ADV
ftr-299	4502	5	not	not	PART
ftr-299	4502	6	allowed	allow	VERB
ftr-299	4502	7	to	to	PART
ftr-299	4502	8	exclude	exclude	VERB
ftr-299	4502	9	mortgage	mortgage	NOUN
ftr-299	4502	10	payments	payment	NOUN
ftr-299	4502	11	as	as	ADP
ftr-299	4502	12	a	a	DET
ftr-299	4502	13	rental	rental	ADJ
ftr-299	4502	14	allowance	allowance	NOUN
ftr-299	4502	15	under	under	ADP
ftr-299	4502	16	§	§	PROPN
ftr-299	4502	17	107	107	NUM
ftr-299	4502	18	because	because	SCONJ
ftr-299	4502	19	of	of	ADP
ftr-299	4502	20	the	the	DET
ftr-299	4502	21	absence	absence	NOUN
ftr-299	4502	22	of	of	ADP
ftr-299	4502	23	an	an	DET
ftr-299	4502	24	employment	employment	NOUN
ftr-299	4502	25	agreement	agreement	NOUN
ftr-299	4502	26	designating	designate	VERB
ftr-299	4502	27	payment	payment	NOUN
ftr-299	4502	28	of	of	ADP
ftr-299	4502	29	a	a	DET
ftr-299	4502	30	rental	rental	ADJ
ftr-299	4502	31	allowance	allowance	NOUN
ftr-299	4502	32	as	as	ADP
ftr-299	4502	33	remuneration	remuneration	NOUN
ftr-299	4502	34	for	for	ADP
ftr-299	4502	35	services	service	NOUN
ftr-299	4502	36	.	.	PUNCT
ftr-299	4503	1	finally	finally	ADV
ftr-299	4503	2	the	the	DET
ftr-299	4503	3	court	court	NOUN
ftr-299	4503	4	rejected	reject	VERB
ftr-299	4503	5	the	the	DET
ftr-299	4503	6	taxpayer	taxpayer	NOUN
ftr-299	4503	7	’s	’s	PART
ftr-299	4503	8	argument	argument	NOUN
ftr-299	4503	9	that	that	SCONJ
ftr-299	4503	10	the	the	DET
ftr-299	4503	11	payments	payment	NOUN
ftr-299	4503	12	were	be	AUX
ftr-299	4503	13	not	not	PART
ftr-299	4503	14	includible	includible	ADJ
ftr-299	4503	15	under	under	ADP
ftr-299	4503	16	the	the	DET
ftr-299	4503	17	taxpayer	taxpayer	NOUN
ftr-299	4503	18	’s	’s	PART
ftr-299	4503	19	vow	vow	NOUN
ftr-299	4503	20	of	of	ADP
ftr-299	4503	21	poverty	poverty	NOUN
ftr-299	4503	22	.	.	PUNCT
ftr-299	4504	1	7	7	X
ftr-299	4504	2	.	.	X
ftr-299	4504	3	squeezing	squeeze	VERB
ftr-299	4504	4	blood	blood	NOUN
ftr-299	4504	5	from	from	ADP
ftr-299	4504	6	a	a	DET
ftr-299	4504	7	turnip	turnip	NOUN
ftr-299	4504	8	?	?	PUNCT
ftr-299	4505	1	the	the	DET
ftr-299	4505	2	taxpayer	taxpayer	NOUN
ftr-299	4505	3	is	be	AUX
ftr-299	4505	4	enjoined	enjoin	VERB
ftr-299	4505	5	to	to	PART
ftr-299	4505	6	pay	pay	VERB
ftr-299	4505	7	taxes	taxis	NOUN
ftr-299	4505	8	and	and	CCONJ
ftr-299	4505	9	follow	follow	VERB
ftr-299	4505	10	the	the	DET
ftr-299	4505	11	law	law	NOUN
ftr-299	4505	12	.	.	PUNCT
ftr-299	4506	1	united	united	PROPN
ftr-299	4506	2	states	states	PROPN
ftr-299	4506	3	v.	v.	ADP
ftr-299	4506	4	petrie	petrie	PROPN
ftr-299	4506	5	&	&	CCONJ
ftr-299	4506	6	sons	son	NOUN
ftr-299	4506	7	,	,	PUNCT
ftr-299	4506	8	2014	2014	NUM
ftr-299	4506	9	]	]	PUNCT
ftr-299	4506	10	recent	recent	ADJ
ftr-299	4506	11	developments	development	NOUN
ftr-299	4506	12	in	in	ADP
ftr-299	4506	13	federal	federal	ADJ
ftr-299	4506	14	income	income	NOUN
ftr-299	4506	15	taxation	taxation	PROPN
ftr-299	4506	16	441	441	NUM
ftr-299	4506	17	inc	inc	PROPN
ftr-299	4506	18	.	.	PROPN
ftr-299	4506	19	,	,	PUNCT
ftr-299	4506	20	112	112	NUM
ftr-299	4506	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	4506	22	2013	2013	NUM
ftr-299	4506	23	-	-	SYM
ftr-299	4506	24	5760	5760	NUM
ftr-299	4506	25	(	(	PUNCT
ftr-299	4506	26	e.d	e.d	PROPN
ftr-299	4506	27	.	.	PROPN
ftr-299	4506	28	wash	wash	PROPN
ftr-299	4506	29	.	.	PUNCT
ftr-299	4506	30	8/7/13	8/7/13	NUM
ftr-299	4506	31	)	)	PUNCT
ftr-299	4506	32	.	.	PUNCT
ftr-299	4507	1	on	on	ADP
ftr-299	4507	2	findings	finding	NOUN
ftr-299	4507	3	that	that	SCONJ
ftr-299	4507	4	the	the	DET
ftr-299	4507	5	taxpayer	taxpayer	NOUN
ftr-299	4507	6	failed	fail	VERB
ftr-299	4507	7	to	to	PART
ftr-299	4507	8	file	file	VERB
ftr-299	4507	9	employment	employment	NOUN
ftr-299	4507	10	tax	tax	NOUN
ftr-299	4507	11	returns	return	NOUN
ftr-299	4507	12	,	,	PUNCT
ftr-299	4507	13	pay	pay	VERB
ftr-299	4507	14	employment	employment	NOUN
ftr-299	4507	15	taxes	taxis	NOUN
ftr-299	4507	16	,	,	PUNCT
ftr-299	4507	17	lacked	lack	VERB
ftr-299	4507	18	sufficient	sufficient	ADJ
ftr-299	4507	19	assets	asset	NOUN
ftr-299	4507	20	to	to	PART
ftr-299	4507	21	satisfy	satisfy	VERB
ftr-299	4507	22	outstanding	outstanding	ADJ
ftr-299	4507	23	tax	tax	NOUN
ftr-299	4507	24	liabilities	liability	NOUN
ftr-299	4507	25	of	of	ADP
ftr-299	4507	26	more	more	ADJ
ftr-299	4507	27	than	than	ADP
ftr-299	4507	28	$	$	SYM
ftr-299	4507	29	750,000	750,000	NUM
ftr-299	4507	30	,	,	PUNCT
ftr-299	4507	31	the	the	DET
ftr-299	4507	32	irs	irs	PROPN
ftr-299	4507	33	was	be	AUX
ftr-299	4507	34	likely	likely	ADJ
ftr-299	4507	35	to	to	PART
ftr-299	4507	36	prevail	prevail	VERB
ftr-299	4507	37	on	on	ADP
ftr-299	4507	38	the	the	DET
ftr-299	4507	39	merits	merit	NOUN
ftr-299	4507	40	,	,	PUNCT
ftr-299	4507	41	and	and	CCONJ
ftr-299	4507	42	would	would	AUX
ftr-299	4507	43	suffer	suffer	VERB
ftr-299	4507	44	irreparable	irreparable	ADJ
ftr-299	4507	45	harm	harm	NOUN
ftr-299	4507	46	in	in	ADP
ftr-299	4507	47	the	the	DET
ftr-299	4507	48	absence	absence	NOUN
ftr-299	4507	49	of	of	ADP
ftr-299	4507	50	preliminary	preliminary	ADJ
ftr-299	4507	51	relief	relief	NOUN
ftr-299	4507	52	,	,	PUNCT
ftr-299	4507	53	the	the	DET
ftr-299	4507	54	taxpayer	taxpayer	NOUN
ftr-299	4507	55	was	be	AUX
ftr-299	4507	56	enjoined	enjoin	VERB
ftr-299	4507	57	from	from	ADP
ftr-299	4507	58	hindering	hinder	VERB
ftr-299	4507	59	tax	tax	NOUN
ftr-299	4507	60	law	law	NOUN
ftr-299	4507	61	enforcement	enforcement	NOUN
ftr-299	4507	62	and	and	CCONJ
ftr-299	4507	63	specifically	specifically	ADV
ftr-299	4507	64	to	to	PART
ftr-299	4507	65	withhold	withhold	VERB
ftr-299	4507	66	from	from	ADP
ftr-299	4507	67	employee	employee	NOUN
ftr-299	4507	68	wages	wage	NOUN
ftr-299	4507	69	as	as	SCONJ
ftr-299	4507	70	required	require	VERB
ftr-299	4507	71	by	by	ADP
ftr-299	4507	72	law	law	NOUN
ftr-299	4507	73	,	,	PUNCT
ftr-299	4507	74	deposit	deposit	NOUN
ftr-299	4507	75	withholdings	withholding	NOUN
ftr-299	4507	76	in	in	ADP
ftr-299	4507	77	a	a	DET
ftr-299	4507	78	bank	bank	NOUN
ftr-299	4507	79	within	within	ADP
ftr-299	4507	80	72	72	NUM
ftr-299	4507	81	hours	hour	NOUN
ftr-299	4507	82	,	,	PUNCT
ftr-299	4507	83	and	and	CCONJ
ftr-299	4507	84	was	be	AUX
ftr-299	4507	85	further	far	ADV
ftr-299	4507	86	enjoined	enjoin	VERB
ftr-299	4507	87	from	from	ADP
ftr-299	4507	88	making	make	VERB
ftr-299	4507	89	any	any	DET
ftr-299	4507	90	other	other	ADJ
ftr-299	4507	91	payments	payment	NOUN
ftr-299	4507	92	or	or	CCONJ
ftr-299	4507	93	property	property	NOUN
ftr-299	4507	94	transfers	transfer	NOUN
ftr-299	4507	95	until	until	SCONJ
ftr-299	4507	96	it	it	PRON
ftr-299	4507	97	made	make	VERB
ftr-299	4507	98	payments	payment	NOUN
ftr-299	4507	99	to	to	ADP
ftr-299	4507	100	the	the	DET
ftr-299	4507	101	irs	irs	PROPN
ftr-299	4507	102	.	.	PUNCT
ftr-299	4508	1	in	in	ADP
ftr-299	4508	2	addition	addition	NOUN
ftr-299	4508	3	,	,	PUNCT
ftr-299	4508	4	the	the	DET
ftr-299	4508	5	taxpayer	taxpayer	NOUN
ftr-299	4508	6	was	be	AUX
ftr-299	4508	7	ordered	order	VERB
ftr-299	4508	8	to	to	PART
ftr-299	4508	9	inform	inform	VERB
ftr-299	4508	10	employees	employee	NOUN
ftr-299	4508	11	with	with	ADP
ftr-299	4508	12	check	check	NOUN
ftr-299	4508	13	writing	write	VERB
ftr-299	4508	14	authority	authority	NOUN
ftr-299	4508	15	of	of	ADP
ftr-299	4508	16	the	the	DET
ftr-299	4508	17	injunction	injunction	NOUN
ftr-299	4508	18	and	and	CCONJ
ftr-299	4508	19	each	each	DET
ftr-299	4508	20	such	such	ADJ
ftr-299	4508	21	employee	employee	NOUN
ftr-299	4508	22	was	be	AUX
ftr-299	4508	23	required	require	VERB
ftr-299	4508	24	to	to	PART
ftr-299	4508	25	provide	provide	VERB
ftr-299	4508	26	a	a	DET
ftr-299	4508	27	written	write	VERB
ftr-299	4508	28	acknowledgment	acknowledgment	NOUN
ftr-299	4508	29	to	to	ADP
ftr-299	4508	30	the	the	DET
ftr-299	4508	31	irs	irs	PROPN
ftr-299	4508	32	.	.	PUNCT
ftr-299	4509	1			PRON
ftr-299	4509	2	we	we	PRON
ftr-299	4509	3	have	have	AUX
ftr-299	4509	4	not	not	PART
ftr-299	4509	5	seen	see	VERB
ftr-299	4509	6	such	such	DET
ftr-299	4509	7	an	an	DET
ftr-299	4509	8	action	action	NOUN
ftr-299	4509	9	in	in	ADP
ftr-299	4509	10	the	the	DET
ftr-299	4509	11	years	year	NOUN
ftr-299	4509	12	we	we	PRON
ftr-299	4509	13	’ve	’ve	AUX
ftr-299	4509	14	been	be	AUX
ftr-299	4509	15	doing	do	VERB
ftr-299	4509	16	this	this	DET
ftr-299	4509	17	outline	outline	NOUN
ftr-299	4509	18	and	and	CCONJ
ftr-299	4509	19	we	we	PRON
ftr-299	4509	20	wonder	wonder	VERB
ftr-299	4509	21	whether	whether	SCONJ
ftr-299	4509	22	an	an	DET
ftr-299	4509	23	injunction	injunction	NOUN
ftr-299	4509	24	to	to	PART
ftr-299	4509	25	follow	follow	VERB
ftr-299	4509	26	the	the	DET
ftr-299	4509	27	law	law	NOUN
ftr-299	4509	28	will	will	AUX
ftr-299	4509	29	change	change	VERB
ftr-299	4509	30	the	the	DET
ftr-299	4509	31	taxpayer	taxpayer	NOUN
ftr-299	4509	32	’s	’s	PART
ftr-299	4509	33	behavior	behavior	NOUN
ftr-299	4509	34	(	(	PUNCT
ftr-299	4509	35	especially	especially	ADV
ftr-299	4509	36	the	the	DET
ftr-299	4509	37	one	one	NUM
ftr-299	4509	38	of	of	ADP
ftr-299	4509	39	us	we	PRON
ftr-299	4509	40	who	who	PRON
ftr-299	4509	41	is	be	AUX
ftr-299	4509	42	related	relate	VERB
ftr-299	4509	43	to	to	ADP
ftr-299	4509	44	a	a	DET
ftr-299	4509	45	deceased	deceased	ADJ
ftr-299	4509	46	tax	tax	NOUN
ftr-299	4509	47	protestor	protestor	NOUN
ftr-299	4509	48	)	)	PUNCT
ftr-299	4509	49	.	.	PUNCT
ftr-299	4510	1	8	8	X
ftr-299	4510	2	.	.	NUM
ftr-299	4510	3	employed	employ	VERB
ftr-299	4510	4	and	and	CCONJ
ftr-299	4510	5	self	self	NOUN
ftr-299	4510	6	-	-	PUNCT
ftr-299	4510	7	employed	employ	VERB
ftr-299	4510	8	at	at	ADP
ftr-299	4510	9	the	the	DET
ftr-299	4510	10	same	same	ADJ
ftr-299	4510	11	time	time	NOUN
ftr-299	4510	12	.	.	PUNCT
ftr-299	4511	1	this	this	DET
ftr-299	4511	2	status	status	NOUN
ftr-299	4511	3	exists	exist	VERB
ftr-299	4511	4	for	for	ADP
ftr-299	4511	5	all	all	DET
ftr-299	4511	6	u.s	u.s	PROPN
ftr-299	4511	7	.	.	PROPN
ftr-299	4511	8	citizens	citizen	NOUN
ftr-299	4511	9	working	work	VERB
ftr-299	4511	10	for	for	ADP
ftr-299	4511	11	foreign	foreign	ADJ
ftr-299	4511	12	consulates	consulate	NOUN
ftr-299	4511	13	in	in	ADP
ftr-299	4511	14	the	the	DET
ftr-299	4511	15	united	united	PROPN
ftr-299	4511	16	states	states	PROPN
ftr-299	4511	17	.	.	PUNCT
ftr-299	4512	1	rosenfeld	rosenfeld	PROPN
ftr-299	4512	2	v.	v.	PROPN
ftr-299	4512	3	commissioner	commissioner	PROPN
ftr-299	4512	4	,	,	PUNCT
ftr-299	4512	5	t.c	t.c	PROPN
ftr-299	4512	6	.	.	PROPN
ftr-299	4512	7	memo	memo	NOUN
ftr-299	4512	8	2011	2011	NUM
ftr-299	4512	9	-	-	SYM
ftr-299	4512	10	110	110	NUM
ftr-299	4512	11	(	(	PUNCT
ftr-299	4512	12	5/23/11	5/23/11	NUM
ftr-299	4512	13	)	)	PUNCT
ftr-299	4512	14	,	,	PUNCT
ftr-299	4512	15	aff’d	aff’d	VERB
ftr-299	4512	16	,	,	PUNCT
ftr-299	4512	17	112	112	NUM
ftr-299	4512	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	4512	19	2013	2013	NUM
ftr-299	4512	20	-	-	SYM
ftr-299	4512	21	5638	5638	NUM
ftr-299	4512	22	(	(	PUNCT
ftr-299	4512	23	9th	9th	ADJ
ftr-299	4512	24	cir	cir	NOUN
ftr-299	4512	25	.	.	PUNCT
ftr-299	4512	26	8/8/13	8/8/13	NUM
ftr-299	4512	27	)	)	PUNCT
ftr-299	4512	28	(	(	PUNCT
ftr-299	4512	29	unpublished	unpublished	ADJ
ftr-299	4512	30	opinion	opinion	NOUN
ftr-299	4512	31	)	)	PUNCT
ftr-299	4512	32	.	.	PUNCT
ftr-299	4513	1	the	the	DET
ftr-299	4513	2	taxpayer	taxpayer	NOUN
ftr-299	4513	3	,	,	PUNCT
ftr-299	4513	4	who	who	PRON
ftr-299	4513	5	maintained	maintain	VERB
ftr-299	4513	6	a	a	DET
ftr-299	4513	7	consulting	consulting	NOUN
ftr-299	4513	8	business	business	NOUN
ftr-299	4513	9	advising	advise	VERB
ftr-299	4513	10	clients	client	NOUN
ftr-299	4513	11	on	on	ADP
ftr-299	4513	12	marketing	marketing	NOUN
ftr-299	4513	13	,	,	PUNCT
ftr-299	4513	14	accepted	accept	VERB
ftr-299	4513	15	a	a	DET
ftr-299	4513	16	three	three	NUM
ftr-299	4513	17	year	year	NOUN
ftr-299	4513	18	full	full	ADJ
ftr-299	4513	19	-	-	PUNCT
ftr-299	4513	20	time	time	NOUN
ftr-299	4513	21	appointment	appointment	NOUN
ftr-299	4513	22	with	with	ADP
ftr-299	4513	23	the	the	DET
ftr-299	4513	24	british	british	ADJ
ftr-299	4513	25	consulate	consulate	PROPN
ftr-299	4513	26	general	general	ADJ
ftr-299	4513	27	(	(	PUNCT
ftr-299	4513	28	bcg	bcg	PROPN
ftr-299	4513	29	)	)	PUNCT
ftr-299	4513	30	to	to	PART
ftr-299	4513	31	perform	perform	VERB
ftr-299	4513	32	services	service	NOUN
ftr-299	4513	33	similar	similar	ADJ
ftr-299	4513	34	to	to	ADP
ftr-299	4513	35	those	those	PRON
ftr-299	4513	36	provided	provide	VERB
ftr-299	4513	37	by	by	ADP
ftr-299	4513	38	the	the	DET
ftr-299	4513	39	taxpayer	taxpayer	NOUN
ftr-299	4513	40	to	to	ADP
ftr-299	4513	41	private	private	ADJ
ftr-299	4513	42	clients	client	NOUN
ftr-299	4513	43	.	.	PUNCT
ftr-299	4514	1	the	the	DET
ftr-299	4514	2	tax	tax	NOUN
ftr-299	4514	3	court	court	NOUN
ftr-299	4514	4	(	(	PUNCT
ftr-299	4514	5	judge	judge	NOUN
ftr-299	4514	6	dean	dean	PROPN
ftr-299	4514	7	)	)	PUNCT
ftr-299	4514	8	held	hold	VERB
ftr-299	4514	9	that	that	SCONJ
ftr-299	4514	10	the	the	DET
ftr-299	4514	11	taxpayer	taxpayer	NOUN
ftr-299	4514	12	was	be	AUX
ftr-299	4514	13	an	an	DET
ftr-299	4514	14	employee	employee	NOUN
ftr-299	4514	15	of	of	ADP
ftr-299	4514	16	the	the	DET
ftr-299	4514	17	consulate	consulate	NOUN
ftr-299	4514	18	for	for	ADP
ftr-299	4514	19	withholding	withholding	NOUN
ftr-299	4514	20	purposes	purpose	NOUN
ftr-299	4514	21	and	and	CCONJ
ftr-299	4514	22	not	not	PART
ftr-299	4514	23	entitled	entitle	VERB
ftr-299	4514	24	to	to	PART
ftr-299	4514	25	separately	separately	ADV
ftr-299	4514	26	report	report	VERB
ftr-299	4514	27	income	income	NOUN
ftr-299	4514	28	from	from	ADP
ftr-299	4514	29	the	the	DET
ftr-299	4514	30	engagement	engagement	NOUN
ftr-299	4514	31	on	on	ADP
ftr-299	4514	32	a	a	DET
ftr-299	4514	33	schedule	schedule	NOUN
ftr-299	4514	34	c.	c.	NOUN
ftr-299	4514	35	the	the	DET
ftr-299	4514	36	court	court	NOUN
ftr-299	4514	37	found	find	VERB
ftr-299	4514	38	employee	employee	NOUN
ftr-299	4514	39	status	status	NOUN
ftr-299	4514	40	based	base	VERB
ftr-299	4514	41	on	on	ADP
ftr-299	4514	42	the	the	DET
ftr-299	4514	43	facts	fact	NOUN
ftr-299	4514	44	that	that	SCONJ
ftr-299	4514	45	the	the	DET
ftr-299	4514	46	taxpayer	taxpayer	NOUN
ftr-299	4514	47	worked	work	VERB
ftr-299	4514	48	under	under	ADP
ftr-299	4514	49	the	the	DET
ftr-299	4514	50	control	control	NOUN
ftr-299	4514	51	of	of	ADP
ftr-299	4514	52	the	the	DET
ftr-299	4514	53	bcg	bcg	NOUN
ftr-299	4514	54	,	,	PUNCT
ftr-299	4514	55	the	the	DET
ftr-299	4514	56	taxpayer	taxpayer	NOUN
ftr-299	4514	57	received	receive	VERB
ftr-299	4514	58	a	a	DET
ftr-299	4514	59	fixed	fix	VERB
ftr-299	4514	60	salary	salary	NOUN
ftr-299	4514	61	for	for	ADP
ftr-299	4514	62	his	his	PRON
ftr-299	4514	63	services	service	NOUN
ftr-299	4514	64	,	,	PUNCT
ftr-299	4514	65	and	and	CCONJ
ftr-299	4514	66	the	the	DET
ftr-299	4514	67	taxpayer	taxpayer	NOUN
ftr-299	4514	68	’s	’s	PART
ftr-299	4514	69	services	service	NOUN
ftr-299	4514	70	furthered	further	VERB
ftr-299	4514	71	bcg	bcg	PROPN
ftr-299	4514	72	’s	’s	PART
ftr-299	4514	73	goals	goal	NOUN
ftr-299	4514	74	.	.	PUNCT
ftr-299	4515	1	the	the	DET
ftr-299	4515	2	court	court	NOUN
ftr-299	4515	3	described	describe	VERB
ftr-299	4515	4	as	as	ADP
ftr-299	4515	5	“	"	PUNCT
ftr-299	4515	6	neutral	neutral	ADJ
ftr-299	4515	7	”	"	PUNCT
ftr-299	4515	8	the	the	DET
ftr-299	4515	9	facts	fact	NOUN
ftr-299	4515	10	that	that	SCONJ
ftr-299	4515	11	,	,	PUNCT
ftr-299	4515	12	although	although	SCONJ
ftr-299	4515	13	bcg	bcg	PROPN
ftr-299	4515	14	provided	provide	VERB
ftr-299	4515	15	an	an	DET
ftr-299	4515	16	office	office	NOUN
ftr-299	4515	17	(	(	PUNCT
ftr-299	4515	18	whether	whether	SCONJ
ftr-299	4515	19	or	or	CCONJ
ftr-299	4515	20	not	not	PART
ftr-299	4515	21	the	the	DET
ftr-299	4515	22	taxpayer	taxpayer	NOUN
ftr-299	4515	23	used	use	VERB
ftr-299	4515	24	the	the	DET
ftr-299	4515	25	office	office	NOUN
ftr-299	4515	26	was	be	AUX
ftr-299	4515	27	irrelevant	irrelevant	ADJ
ftr-299	4515	28	)	)	PUNCT
ftr-299	4515	29	the	the	DET
ftr-299	4515	30	taxpayer	taxpayer	NOUN
ftr-299	4515	31	incurred	incur	VERB
ftr-299	4515	32	many	many	ADJ
ftr-299	4515	33	costs	cost	NOUN
ftr-299	4515	34	associated	associate	VERB
ftr-299	4515	35	with	with	ADP
ftr-299	4515	36	his	his	PRON
ftr-299	4515	37	work	work	NOUN
ftr-299	4515	38	,	,	PUNCT
ftr-299	4515	39	the	the	DET
ftr-299	4515	40	taxpayer	taxpayer	NOUN
ftr-299	4515	41	’s	’s	PART
ftr-299	4515	42	three	three	NUM
ftr-299	4515	43	year	year	NOUN
ftr-299	4515	44	contract	contract	NOUN
ftr-299	4515	45	was	be	AUX
ftr-299	4515	46	not	not	PART
ftr-299	4515	47	defined	define	VERB
ftr-299	4515	48	as	as	ADP
ftr-299	4515	49	long	long	ADJ
ftr-299	4515	50	term	term	NOUN
ftr-299	4515	51	,	,	PUNCT
ftr-299	4515	52	and	and	CCONJ
ftr-299	4515	53	either	either	DET
ftr-299	4515	54	party	party	NOUN
ftr-299	4515	55	could	could	AUX
ftr-299	4515	56	terminate	terminate	VERB
ftr-299	4515	57	the	the	DET
ftr-299	4515	58	relationship	relationship	NOUN
ftr-299	4515	59	without	without	ADP
ftr-299	4515	60	cause	cause	NOUN
ftr-299	4515	61	.	.	PUNCT
ftr-299	4516	1	the	the	DET
ftr-299	4516	2	court	court	NOUN
ftr-299	4516	3	also	also	ADV
ftr-299	4516	4	rejected	reject	VERB
ftr-299	4516	5	the	the	DET
ftr-299	4516	6	taxpayer	taxpayer	NOUN
ftr-299	4516	7	’s	’s	PART
ftr-299	4516	8	arguments	argument	NOUN
ftr-299	4516	9	that	that	SCONJ
ftr-299	4516	10	he	he	PRON
ftr-299	4516	11	was	be	AUX
ftr-299	4516	12	self	self	NOUN
ftr-299	4516	13	-	-	PUNCT
ftr-299	4516	14	employed	employ	VERB
ftr-299	4516	15	because	because	SCONJ
ftr-299	4516	16	the	the	DET
ftr-299	4516	17	parties	party	NOUN
ftr-299	4516	18	defined	define	VERB
ftr-299	4516	19	the	the	DET
ftr-299	4516	20	relationship	relationship	NOUN
ftr-299	4516	21	as	as	ADP
ftr-299	4516	22	an	an	DET
ftr-299	4516	23	independent	independent	ADJ
ftr-299	4516	24	contractor	contractor	NOUN
ftr-299	4516	25	relationship	relationship	NOUN
ftr-299	4516	26	that	that	PRON
ftr-299	4516	27	specifically	specifically	ADV
ftr-299	4516	28	provided	provide	VERB
ftr-299	4516	29	that	that	SCONJ
ftr-299	4516	30	the	the	DET
ftr-299	4516	31	bcg	bcg	PROPN
ftr-299	4516	32	would	would	AUX
ftr-299	4516	33	not	not	PART
ftr-299	4516	34	withhold	withhold	VERB
ftr-299	4516	35	taxes	taxis	NOUN
ftr-299	4516	36	,	,	PUNCT
ftr-299	4516	37	and	and	CCONJ
ftr-299	4516	38	the	the	DET
ftr-299	4516	39	taxpayer	taxpayer	NOUN
ftr-299	4516	40	received	receive	VERB
ftr-299	4516	41	no	no	DET
ftr-299	4516	42	employee	employee	NOUN
ftr-299	4516	43	benefits	benefit	NOUN
ftr-299	4516	44	and	and	CCONJ
ftr-299	4516	45	concluded	conclude	VERB
ftr-299	4516	46	that	that	SCONJ
ftr-299	4516	47	the	the	DET
ftr-299	4516	48	taxpayer	taxpayer	NOUN
ftr-299	4516	49	was	be	AUX
ftr-299	4516	50	a	a	DET
ftr-299	4516	51	common	common	ADJ
ftr-299	4516	52	law	law	NOUN
ftr-299	4516	53	employee	employee	NOUN
ftr-299	4516	54	of	of	ADP
ftr-299	4516	55	bcg	bcg	PROPN
ftr-299	4516	56	.	.	PUNCT
ftr-299	4517	1	9	9	X
ftr-299	4517	2	.	.	X
ftr-299	4517	3	husband	husband	NOUN
ftr-299	4517	4	and	and	CCONJ
ftr-299	4517	5	wife	wife	NOUN
ftr-299	4517	6	in	in	ADP
ftr-299	4517	7	a	a	DET
ftr-299	4517	8	community	community	NOUN
ftr-299	4517	9	property	property	NOUN
ftr-299	4517	10	state	state	NOUN
ftr-299	4517	11	are	be	AUX
ftr-299	4517	12	liable	liable	ADJ
ftr-299	4517	13	for	for	ADP
ftr-299	4517	14	self	self	NOUN
ftr-299	4517	15	-	-	PUNCT
ftr-299	4517	16	employment	employment	NOUN
ftr-299	4517	17	tax	tax	NOUN
ftr-299	4517	18	on	on	ADP
ftr-299	4517	19	their	their	PRON
ftr-299	4517	20	separate	separate	ADJ
ftr-299	4517	21	activities	activity	NOUN
ftr-299	4517	22	.	.	PUNCT
ftr-299	4518	1	fitch	fitch	PROPN
ftr-299	4518	2	v.	v.	PROPN
ftr-299	4518	3	commissioner	commissioner	PROPN
ftr-299	4518	4	,	,	PUNCT
ftr-299	4518	5	t.c	t.c	PROPN
ftr-299	4518	6	.	.	PROPN
ftr-299	4518	7	memo	memo	NOUN
ftr-299	4518	8	.	.	PUNCT
ftr-299	4519	1	2013	2013	NUM
ftr-299	4519	2	-	-	SYM
ftr-299	4519	3	244	244	NUM
ftr-299	4519	4	(	(	PUNCT
ftr-299	4519	5	10/28/13	10/28/13	NUM
ftr-299	4519	6	)	)	PUNCT
ftr-299	4519	7	.	.	PUNCT
ftr-299	4520	1	donald	donald	PROPN
ftr-299	4520	2	and	and	CCONJ
ftr-299	4520	3	barbara	barbara	PROPN
ftr-299	4520	4	fitch	fitch	PROPN
ftr-299	4520	5	442	442	NUM
ftr-299	4520	6	florida	florida	PROPN
ftr-299	4520	7	tax	tax	NOUN
ftr-299	4520	8	review	review	NOUN
ftr-299	4520	9	[	[	X
ftr-299	4520	10	vol	vol	NOUN
ftr-299	4520	11	.	.	PUNCT
ftr-299	4521	1	15:5	15:5	NUM
ftr-299	4521	2	were	be	AUX
ftr-299	4521	3	married	married	ADJ
ftr-299	4521	4	taxpayers	taxpayer	NOUN
ftr-299	4521	5	in	in	ADP
ftr-299	4521	6	california	california	PROPN
ftr-299	4521	7	,	,	PUNCT
ftr-299	4521	8	a	a	DET
ftr-299	4521	9	community	community	NOUN
ftr-299	4521	10	property	property	NOUN
ftr-299	4521	11	state	state	NOUN
ftr-299	4521	12	.	.	PUNCT
ftr-299	4522	1	donald	donald	PROPN
ftr-299	4522	2	worked	work	VERB
ftr-299	4522	3	as	as	ADP
ftr-299	4522	4	a	a	DET
ftr-299	4522	5	cpa	cpa	NOUN
ftr-299	4522	6	and	and	CCONJ
ftr-299	4522	7	reported	report	VERB
ftr-299	4522	8	net	net	ADJ
ftr-299	4522	9	losses	loss	NOUN
ftr-299	4522	10	from	from	ADP
ftr-299	4522	11	his	his	PRON
ftr-299	4522	12	accounting	accounting	NOUN
ftr-299	4522	13	practice	practice	NOUN
ftr-299	4522	14	on	on	ADP
ftr-299	4522	15	a	a	DET
ftr-299	4522	16	schedule	schedule	NOUN
ftr-299	4522	17	c.	c.	PROPN
ftr-299	4522	18	barbara	barbara	PROPN
ftr-299	4522	19	worked	work	VERB
ftr-299	4522	20	as	as	ADP
ftr-299	4522	21	a	a	DET
ftr-299	4522	22	real	real	ADJ
ftr-299	4522	23	estate	estate	NOUN
ftr-299	4522	24	agent	agent	NOUN
ftr-299	4522	25	and	and	CCONJ
ftr-299	4522	26	reported	report	VERB
ftr-299	4522	27	her	her	PRON
ftr-299	4522	28	income	income	NOUN
ftr-299	4522	29	on	on	ADP
ftr-299	4522	30	a	a	DET
ftr-299	4522	31	separate	separate	ADJ
ftr-299	4522	32	schedule	schedule	NOUN
ftr-299	4522	33	c.	c.	NOUN
ftr-299	4522	34	in	in	ADP
ftr-299	4522	35	a	a	DET
ftr-299	4522	36	rule	rule	NOUN
ftr-299	4522	37	151	151	NUM
ftr-299	4522	38	computation	computation	NOUN
ftr-299	4522	39	from	from	ADP
ftr-299	4522	40	a	a	DET
ftr-299	4522	41	prior	prior	ADJ
ftr-299	4522	42	tax	tax	NOUN
ftr-299	4522	43	court	court	NOUN
ftr-299	4522	44	case	case	NOUN
ftr-299	4522	45	,	,	PUNCT
ftr-299	4522	46	fitch	fitch	PROPN
ftr-299	4522	47	v.	v.	PROPN
ftr-299	4522	48	commissioner	commissioner	PROPN
ftr-299	4522	49	,	,	PUNCT
ftr-299	4522	50	t.c	t.c	PROPN
ftr-299	4522	51	.	.	PROPN
ftr-299	4522	52	memo	memo	NOUN
ftr-299	4522	53	.	.	PUNCT
ftr-299	4523	1	2012	2012	NUM
ftr-299	4523	2	-	-	SYM
ftr-299	4523	3	358	358	NUM
ftr-299	4523	4	,	,	PUNCT
ftr-299	4523	5	the	the	DET
ftr-299	4523	6	irs	irs	PROPN
ftr-299	4523	7	separately	separately	ADV
ftr-299	4523	8	calculated	calculate	VERB
ftr-299	4523	9	self	self	NOUN
ftr-299	4523	10	-	-	PUNCT
ftr-299	4523	11	employment	employment	NOUN
ftr-299	4523	12	tax	tax	NOUN
ftr-299	4523	13	liability	liability	NOUN
ftr-299	4523	14	for	for	ADP
ftr-299	4523	15	donald	donald	NOUN
ftr-299	4523	16	as	as	ADP
ftr-299	4523	17	zero	zero	NUM
ftr-299	4523	18	,	,	PUNCT
ftr-299	4523	19	and	and	CCONJ
ftr-299	4523	20	calculated	calculate	VERB
ftr-299	4523	21	positive	positive	ADJ
ftr-299	4523	22	self	self	NOUN
ftr-299	4523	23	-	-	PUNCT
ftr-299	4523	24	employment	employment	NOUN
ftr-299	4523	25	tax	tax	NOUN
ftr-299	4523	26	liability	liability	NOUN
ftr-299	4523	27	for	for	ADP
ftr-299	4523	28	barbara	barbara	NOUN
ftr-299	4523	29	based	base	VERB
ftr-299	4523	30	on	on	ADP
ftr-299	4523	31	her	her	PRON
ftr-299	4523	32	real	real	ADJ
ftr-299	4523	33	estate	estate	NOUN
ftr-299	4523	34	business	business	NOUN
ftr-299	4523	35	income	income	NOUN
ftr-299	4523	36	.	.	PUNCT
ftr-299	4524	1	in	in	ADP
ftr-299	4524	2	a	a	DET
ftr-299	4524	3	supplemental	supplemental	ADJ
ftr-299	4524	4	opinion	opinion	NOUN
ftr-299	4524	5	,	,	PUNCT
ftr-299	4524	6	the	the	DET
ftr-299	4524	7	tax	tax	NOUN
ftr-299	4524	8	court	court	NOUN
ftr-299	4524	9	(	(	PUNCT
ftr-299	4524	10	judge	judge	PROPN
ftr-299	4524	11	vasquez	vasquez	PROPN
ftr-299	4524	12	)	)	PUNCT
ftr-299	4524	13	agreed	agree	VERB
ftr-299	4524	14	with	with	ADP
ftr-299	4524	15	the	the	DET
ftr-299	4524	16	irs	irs	PROPN
ftr-299	4524	17	that	that	SCONJ
ftr-299	4524	18	the	the	DET
ftr-299	4524	19	taxpayers	taxpayer	NOUN
ftr-299	4524	20	were	be	AUX
ftr-299	4524	21	not	not	PART
ftr-299	4524	22	permitted	permit	VERB
ftr-299	4524	23	to	to	PART
ftr-299	4524	24	net	net	VERB
ftr-299	4524	25	the	the	DET
ftr-299	4524	26	individual	individual	ADJ
ftr-299	4524	27	self	self	NOUN
ftr-299	4524	28	-	-	PUNCT
ftr-299	4524	29	employment	employment	NOUN
ftr-299	4524	30	income	income	NOUN
ftr-299	4524	31	to	to	PART
ftr-299	4524	32	determine	determine	VERB
ftr-299	4524	33	the	the	DET
ftr-299	4524	34	combined	combined	ADJ
ftr-299	4524	35	selfemployment	selfemployment	NOUN
ftr-299	4524	36	tax	tax	NOUN
ftr-299	4524	37	due	due	ADP
ftr-299	4524	38	on	on	ADP
ftr-299	4524	39	their	their	PRON
ftr-299	4524	40	joint	joint	ADJ
ftr-299	4524	41	return	return	NOUN
ftr-299	4524	42	.	.	PUNCT
ftr-299	4525	1	section	section	NOUN
ftr-299	4525	2	1402(a)(5)(a	1402(a)(5)(a	NUM
ftr-299	4525	3	)	)	PUNCT
ftr-299	4525	4	provides	provide	VERB
ftr-299	4525	5	that	that	SCONJ
ftr-299	4525	6	in	in	ADP
ftr-299	4525	7	a	a	DET
ftr-299	4525	8	community	community	NOUN
ftr-299	4525	9	property	property	NOUN
ftr-299	4525	10	state	state	NOUN
ftr-299	4525	11	income	income	NOUN
ftr-299	4525	12	derived	derive	VERB
ftr-299	4525	13	from	from	ADP
ftr-299	4525	14	a	a	DET
ftr-299	4525	15	trade	trade	NOUN
ftr-299	4525	16	or	or	CCONJ
ftr-299	4525	17	business	business	NOUN
ftr-299	4525	18	that	that	PRON
ftr-299	4525	19	is	be	AUX
ftr-299	4525	20	community	community	NOUN
ftr-299	4525	21	property	property	NOUN
ftr-299	4525	22	is	be	AUX
ftr-299	4525	23	treated	treat	VERB
ftr-299	4525	24	as	as	ADP
ftr-299	4525	25	the	the	DET
ftr-299	4525	26	gross	gross	ADJ
ftr-299	4525	27	income	income	NOUN
ftr-299	4525	28	(	(	PUNCT
ftr-299	4525	29	and	and	CCONJ
ftr-299	4525	30	deductions	deduction	NOUN
ftr-299	4525	31	)	)	PUNCT
ftr-299	4525	32	of	of	ADP
ftr-299	4525	33	the	the	DET
ftr-299	4525	34	spouse	spouse	NOUN
ftr-299	4525	35	carrying	carry	VERB
ftr-299	4525	36	on	on	ADP
ftr-299	4525	37	the	the	DET
ftr-299	4525	38	trade	trade	NOUN
ftr-299	4525	39	or	or	CCONJ
ftr-299	4525	40	business	business	NOUN
ftr-299	4525	41	.	.	PUNCT
ftr-299	4526	1	the	the	DET
ftr-299	4526	2	provision	provision	NOUN
ftr-299	4526	3	adds	add	VERB
ftr-299	4526	4	that	that	SCONJ
ftr-299	4526	5	if	if	SCONJ
ftr-299	4526	6	the	the	DET
ftr-299	4526	7	trade	trade	NOUN
ftr-299	4526	8	or	or	CCONJ
ftr-299	4526	9	business	business	NOUN
ftr-299	4526	10	in	in	ADP
ftr-299	4526	11	jointly	jointly	ADV
ftr-299	4526	12	operated	operate	VERB
ftr-299	4526	13	,	,	PUNCT
ftr-299	4526	14	the	the	DET
ftr-299	4526	15	gross	gross	ADJ
ftr-299	4526	16	income	income	NOUN
ftr-299	4526	17	and	and	CCONJ
ftr-299	4526	18	deductions	deduction	NOUN
ftr-299	4526	19	are	be	AUX
ftr-299	4526	20	treated	treat	VERB
ftr-299	4526	21	as	as	ADP
ftr-299	4526	22	the	the	DET
ftr-299	4526	23	gross	gross	ADJ
ftr-299	4526	24	income	income	NOUN
ftr-299	4526	25	and	and	CCONJ
ftr-299	4526	26	deductions	deduction	NOUN
ftr-299	4526	27	of	of	ADP
ftr-299	4526	28	each	each	DET
ftr-299	4526	29	spouse	spouse	NOUN
ftr-299	4526	30	on	on	ADP
ftr-299	4526	31	the	the	DET
ftr-299	4526	32	basis	basis	NOUN
ftr-299	4526	33	of	of	ADP
ftr-299	4526	34	their	their	PRON
ftr-299	4526	35	respective	respective	ADJ
ftr-299	4526	36	shares	share	NOUN
ftr-299	4526	37	of	of	ADP
ftr-299	4526	38	gross	gross	ADJ
ftr-299	4526	39	income	income	NOUN
ftr-299	4526	40	and	and	CCONJ
ftr-299	4526	41	deductions	deduction	NOUN
ftr-299	4526	42	.	.	PUNCT
ftr-299	4527	1	the	the	DET
ftr-299	4527	2	court	court	NOUN
ftr-299	4527	3	found	find	VERB
ftr-299	4527	4	that	that	SCONJ
ftr-299	4527	5	the	the	DET
ftr-299	4527	6	real	real	ADJ
ftr-299	4527	7	estate	estate	NOUN
ftr-299	4527	8	business	business	NOUN
ftr-299	4527	9	was	be	AUX
ftr-299	4527	10	conducted	conduct	VERB
ftr-299	4527	11	by	by	ADP
ftr-299	4527	12	barbara	barbara	PROPN
ftr-299	4527	13	alone	alone	ADV
ftr-299	4527	14	and	and	CCONJ
ftr-299	4527	15	that	that	SCONJ
ftr-299	4527	16	donald	donald	PROPN
ftr-299	4527	17	was	be	AUX
ftr-299	4527	18	not	not	PART
ftr-299	4527	19	a	a	DET
ftr-299	4527	20	participant	participant	NOUN
ftr-299	4527	21	in	in	ADP
ftr-299	4527	22	the	the	DET
ftr-299	4527	23	business	business	NOUN
ftr-299	4527	24	.	.	PUNCT
ftr-299	4528	1	the	the	DET
ftr-299	4528	2	court	court	NOUN
ftr-299	4528	3	also	also	ADV
ftr-299	4528	4	rejected	reject	VERB
ftr-299	4528	5	the	the	DET
ftr-299	4528	6	taxpayers	taxpayer	NOUN
ftr-299	4528	7	’	’	PART
ftr-299	4528	8	assertion	assertion	NOUN
ftr-299	4528	9	that	that	SCONJ
ftr-299	4528	10	under	under	ADP
ftr-299	4528	11	reg	reg	NOUN
ftr-299	4528	12	.	.	PUNCT
ftr-299	4529	1	§	§	PROPN
ftr-299	4529	2	1.1402(a)-8(a	1.1402(a)-8(a	NUM
ftr-299	4529	3	)	)	PUNCT
ftr-299	4529	4	gross	gross	ADJ
ftr-299	4529	5	income	income	NOUN
ftr-299	4529	6	from	from	ADP
ftr-299	4529	7	a	a	DET
ftr-299	4529	8	business	business	NOUN
ftr-299	4529	9	in	in	ADP
ftr-299	4529	10	a	a	DET
ftr-299	4529	11	community	community	NOUN
ftr-299	4529	12	property	property	NOUN
ftr-299	4529	13	state	state	NOUN
ftr-299	4529	14	is	be	AUX
ftr-299	4529	15	treated	treat	VERB
ftr-299	4529	16	as	as	ADP
ftr-299	4529	17	the	the	DET
ftr-299	4529	18	income	income	NOUN
ftr-299	4529	19	of	of	ADP
ftr-299	4529	20	the	the	DET
ftr-299	4529	21	husband	husband	NOUN
ftr-299	4529	22	,	,	PUNCT
ftr-299	4529	23	pointing	point	VERB
ftr-299	4529	24	out	out	ADP
ftr-299	4529	25	that	that	SCONJ
ftr-299	4529	26	the	the	DET
ftr-299	4529	27	regulation	regulation	NOUN
ftr-299	4529	28	pre	pre	VERB
ftr-299	4529	29	-	-	NOUN
ftr-299	4529	30	dates	date	VERB
ftr-299	4529	31	the	the	DET
ftr-299	4529	32	2004	2004	NUM
ftr-299	4529	33	enactment	enactment	NOUN
ftr-299	4529	34	of	of	ADP
ftr-299	4529	35	§	§	PROPN
ftr-299	4529	36	1402(a)(5)(a	1402(a)(5)(a	NUM
ftr-299	4529	37	)	)	PUNCT
ftr-299	4529	38	and	and	CCONJ
ftr-299	4529	39	had	have	AUX
ftr-299	4529	40	not	not	PART
ftr-299	4529	41	been	be	AUX
ftr-299	4529	42	updated	update	VERB
ftr-299	4529	43	to	to	PART
ftr-299	4529	44	reflect	reflect	VERB
ftr-299	4529	45	the	the	DET
ftr-299	4529	46	revised	revised	ADJ
ftr-299	4529	47	statutory	statutory	ADJ
ftr-299	4529	48	language	language	NOUN
ftr-299	4529	49	.	.	PUNCT
ftr-299	4530	1	10	10	NUM
ftr-299	4530	2	.	.	X
ftr-299	4530	3	t.d.9649	t.d.9649	NOUN
ftr-299	4530	4	,	,	PUNCT
ftr-299	4530	5	section	section	NOUN
ftr-299	4530	6	3504	3504	NUM
ftr-299	4530	7	agent	agent	NOUN
ftr-299	4530	8	employment	employment	NOUN
ftr-299	4530	9	tax	tax	NOUN
ftr-299	4530	10	liability	liability	NOUN
ftr-299	4530	11	,	,	PUNCT
ftr-299	4530	12	78	78	NUM
ftr-299	4530	13	f.r	f.r	NOUN
ftr-299	4530	14	.	.	NOUN
ftr-299	4530	15	75471	75471	NUM
ftr-299	4530	16	(	(	PUNCT
ftr-299	4530	17	12/12/13	12/12/13	NUM
ftr-299	4530	18	)	)	PUNCT
ftr-299	4530	19	.	.	PUNCT
ftr-299	4531	1	final	final	ADJ
ftr-299	4531	2	regulations	regulation	NOUN
ftr-299	4531	3	include	include	VERB
ftr-299	4531	4	federal	federal	ADJ
ftr-299	4531	5	unemployment	unemployment	NOUN
ftr-299	4531	6	tax	tax	NOUN
ftr-299	4531	7	act	act	NOUN
ftr-299	4531	8	(	(	PUNCT
ftr-299	4531	9	futa	futa	NOUN
ftr-299	4531	10	)	)	PUNCT
ftr-299	4531	11	withholding	withhold	VERB
ftr-299	4531	12	taxes	taxis	NOUN
ftr-299	4531	13	within	within	ADP
ftr-299	4531	14	the	the	DET
ftr-299	4531	15	scope	scope	NOUN
ftr-299	4531	16	of	of	ADP
ftr-299	4531	17	current	current	ADJ
ftr-299	4531	18	regulatory	regulatory	ADJ
ftr-299	4531	19	authority	authority	NOUN
ftr-299	4531	20	that	that	PRON
ftr-299	4531	21	allows	allow	VERB
ftr-299	4531	22	employers	employer	NOUN
ftr-299	4531	23	to	to	PART
ftr-299	4531	24	meet	meet	VERB
ftr-299	4531	25	their	their	PRON
ftr-299	4531	26	fica	fica	PROPN
ftr-299	4531	27	tax	tax	NOUN
ftr-299	4531	28	obligations	obligation	NOUN
ftr-299	4531	29	for	for	ADP
ftr-299	4531	30	domestic	domestic	ADJ
ftr-299	4531	31	in	in	ADP
ftr-299	4531	32	-	-	PUNCT
ftr-299	4531	33	home	home	NOUN
ftr-299	4531	34	services	service	NOUN
ftr-299	4531	35	through	through	ADP
ftr-299	4531	36	an	an	DET
ftr-299	4531	37	agent	agent	NOUN
ftr-299	4531	38	as	as	SCONJ
ftr-299	4531	39	provided	provide	VERB
ftr-299	4531	40	in	in	ADP
ftr-299	4531	41	§	§	PROPN
ftr-299	4531	42	3401	3401	NUM
ftr-299	4531	43	.	.	PUNCT
ftr-299	4532	1	the	the	DET
ftr-299	4532	2	agent	agent	NOUN
ftr-299	4532	3	files	file	VERB
ftr-299	4532	4	a	a	DET
ftr-299	4532	5	single	single	ADJ
ftr-299	4532	6	return	return	NOUN
ftr-299	4532	7	for	for	ADP
ftr-299	4532	8	multiple	multiple	ADJ
ftr-299	4532	9	employers	employer	NOUN
ftr-299	4532	10	using	use	VERB
ftr-299	4532	11	the	the	DET
ftr-299	4532	12	agent	agent	NOUN
ftr-299	4532	13	’s	’s	PART
ftr-299	4532	14	employer	employer	NOUN
ftr-299	4532	15	identification	identification	NOUN
ftr-299	4532	16	number	number	NOUN
ftr-299	4532	17	.	.	PUNCT
ftr-299	4533	1	a.	a.	PROPN
ftr-299	4533	2	rev	rev	PROPN
ftr-299	4533	3	.	.	PROPN
ftr-299	4533	4	proc	proc	PROPN
ftr-299	4533	5	.	.	PUNCT
ftr-299	4534	1	2013	2013	NUM
ftr-299	4534	2	-	-	SYM
ftr-299	4534	3	39	39	NUM
ftr-299	4534	4	,	,	PUNCT
ftr-299	4534	5	2013	2013	NUM
ftr-299	4534	6	-	-	SYM
ftr-299	4534	7	52	52	NUM
ftr-299	4534	8	i.r.b	i.r.b	NOUN
ftr-299	4534	9	.	.	PUNCT
ftr-299	4535	1	830	830	NUM
ftr-299	4535	2	(	(	PUNCT
ftr-299	4535	3	12/12/13	12/12/13	NUM
ftr-299	4535	4	)	)	PUNCT
ftr-299	4535	5	.	.	PUNCT
ftr-299	4536	1	the	the	DET
ftr-299	4536	2	irs	irs	PROPN
ftr-299	4536	3	has	have	AUX
ftr-299	4536	4	described	describe	VERB
ftr-299	4536	5	and	and	CCONJ
ftr-299	4536	6	updated	update	VERB
ftr-299	4536	7	procedures	procedure	NOUN
ftr-299	4536	8	for	for	ADP
ftr-299	4536	9	filing	file	VERB
ftr-299	4536	10	form	form	NOUN
ftr-299	4536	11	2678	2678	NUM
ftr-299	4536	12	for	for	ADP
ftr-299	4536	13	an	an	DET
ftr-299	4536	14	employer	employer	NOUN
ftr-299	4536	15	of	of	ADP
ftr-299	4536	16	a	a	DET
ftr-299	4536	17	provider	provider	NOUN
ftr-299	4536	18	of	of	ADP
ftr-299	4536	19	domestic	domestic	ADJ
ftr-299	4536	20	in	in	ADP
ftr-299	4536	21	-	-	PUNCT
ftr-299	4536	22	home	home	NOUN
ftr-299	4536	23	services	service	NOUN
ftr-299	4536	24	to	to	PART
ftr-299	4536	25	designate	designate	VERB
ftr-299	4536	26	an	an	DET
ftr-299	4536	27	agent	agent	NOUN
ftr-299	4536	28	under	under	ADP
ftr-299	4536	29	reg	reg	NOUN
ftr-299	4536	30	.	.	PUNCT
ftr-299	4537	1	§	§	PROPN
ftr-299	4537	2	31.3504	31.3504	NUM
ftr-299	4537	3	-	-	SYM
ftr-299	4537	4	1(a	1(a	NUM
ftr-299	4537	5	)	)	PUNCT
ftr-299	4537	6	to	to	PART
ftr-299	4537	7	file	file	VERB
ftr-299	4537	8	employment	employment	NOUN
ftr-299	4537	9	taxes	taxis	NOUN
ftr-299	4537	10	.	.	PUNCT
ftr-299	4538	1	2014	2014	NUM
ftr-299	4538	2	]	]	PUNCT
ftr-299	4538	3	recent	recent	ADJ
ftr-299	4538	4	developments	development	NOUN
ftr-299	4538	5	in	in	ADP
ftr-299	4538	6	federal	federal	ADJ
ftr-299	4538	7	income	income	NOUN
ftr-299	4538	8	taxation	taxation	NOUN
ftr-299	4538	9	443	443	NUM
ftr-299	4538	10	b.	b.	NOUN
ftr-299	4538	11	self	self	NOUN
ftr-299	4538	12	-	-	PUNCT
ftr-299	4538	13	employment	employment	NOUN
ftr-299	4538	14	taxes	taxis	NOUN
ftr-299	4538	15	there	there	PRON
ftr-299	4538	16	were	be	VERB
ftr-299	4538	17	no	no	DET
ftr-299	4538	18	significant	significant	ADJ
ftr-299	4538	19	developments	development	NOUN
ftr-299	4538	20	regarding	regard	VERB
ftr-299	4538	21	this	this	DET
ftr-299	4538	22	topic	topic	NOUN
ftr-299	4538	23	during	during	ADP
ftr-299	4538	24	2013	2013	NUM
ftr-299	4538	25	.	.	PUNCT
ftr-299	4539	1	c.	c.	PROPN
ftr-299	4539	2	excise	excise	NOUN
ftr-299	4539	3	taxes	taxis	NOUN
ftr-299	4539	4	1	1	NUM
ftr-299	4539	5	.	.	PUNCT
ftr-299	4540	1	the	the	DET
ftr-299	4540	2	price	price	NOUN
ftr-299	4540	3	of	of	ADP
ftr-299	4540	4	a	a	DET
ftr-299	4540	5	tan	tan	NOUN
ftr-299	4540	6	goes	go	VERB
ftr-299	4540	7	up	up	ADP
ftr-299	4540	8	even	even	ADV
ftr-299	4540	9	in	in	ADP
ftr-299	4540	10	disregard	disregard	NOUN
ftr-299	4540	11	of	of	ADP
ftr-299	4540	12	the	the	DET
ftr-299	4540	13	hazard	hazard	NOUN
ftr-299	4540	14	from	from	ADP
ftr-299	4540	15	which	which	PRON
ftr-299	4540	16	the	the	DET
ftr-299	4540	17	owner	owner	NOUN
ftr-299	4540	18	is	be	AUX
ftr-299	4540	19	protected	protect	VERB
ftr-299	4540	20	.	.	PUNCT
ftr-299	4541	1	t.d	t.d	X
ftr-299	4541	2	.	.	PROPN
ftr-299	4541	3	9596	9596	NUM
ftr-299	4541	4	,	,	PUNCT
ftr-299	4541	5	disregarded	disregard	VERB
ftr-299	4541	6	entities	entity	NOUN
ftr-299	4541	7	and	and	CCONJ
ftr-299	4541	8	the	the	DET
ftr-299	4541	9	indoor	indoor	ADJ
ftr-299	4541	10	tanning	tanning	NOUN
ftr-299	4541	11	services	service	NOUN
ftr-299	4541	12	excise	excise	NOUN
ftr-299	4541	13	tax	tax	NOUN
ftr-299	4541	14	,	,	PUNCT
ftr-299	4541	15	77	77	NUM
ftr-299	4541	16	f.r	f.r	NOUN
ftr-299	4541	17	.	.	PROPN
ftr-299	4541	18	37806	37806	NUM
ftr-299	4541	19	(	(	PUNCT
ftr-299	4541	20	6/25/12	6/25/12	NUM
ftr-299	4541	21	)	)	PUNCT
ftr-299	4541	22	.	.	PUNCT
ftr-299	4542	1	temp	temp	NOUN
ftr-299	4542	2	.	.	PUNCT
ftr-299	4543	1	and	and	CCONJ
ftr-299	4543	2	prop	prop	NOUN
ftr-299	4543	3	.	.	PUNCT
ftr-299	4544	1	reg	reg	PROPN
ftr-299	4544	2	.	.	PUNCT
ftr-299	4545	1	§	§	PROPN
ftr-299	4545	2	1.1361	1.1361	NUM
ftr-299	4545	3	-	-	SYM
ftr-299	4545	4	4t(a)(8)(iii	4t(a)(8)(iii	NUM
ftr-299	4545	5	)	)	PUNCT
ftr-299	4545	6	adds	add	VERB
ftr-299	4545	7	the	the	DET
ftr-299	4545	8	10	10	NUM
ftr-299	4545	9	percent	percent	NOUN
ftr-299	4545	10	excise	excise	NOUN
ftr-299	4545	11	tax	tax	NOUN
ftr-299	4545	12	on	on	ADP
ftr-299	4545	13	indoor	indoor	ADJ
ftr-299	4545	14	tanning	tanning	NOUN
ftr-299	4545	15	services	service	NOUN
ftr-299	4545	16	of	of	ADP
ftr-299	4545	17	§	§	PROPN
ftr-299	4545	18	5000b	5000b	NUM
ftr-299	4545	19	to	to	ADP
ftr-299	4545	20	the	the	DET
ftr-299	4545	21	list	list	NOUN
ftr-299	4545	22	of	of	ADP
ftr-299	4545	23	excise	excise	NOUN
ftr-299	4545	24	taxes	taxis	NOUN
ftr-299	4545	25	for	for	ADP
ftr-299	4545	26	which	which	PRON
ftr-299	4545	27	disregarded	disregard	VERB
ftr-299	4545	28	entities	entity	NOUN
ftr-299	4545	29	(	(	PUNCT
ftr-299	4545	30	qsub	qsub	X
ftr-299	4545	31	or	or	CCONJ
ftr-299	4545	32	single	single	ADJ
ftr-299	4545	33	owner	owner	NOUN
ftr-299	4545	34	business	business	NOUN
ftr-299	4545	35	entity	entity	NOUN
ftr-299	4545	36	)	)	PUNCT
ftr-299	4545	37	are	be	AUX
ftr-299	4545	38	treated	treat	VERB
ftr-299	4545	39	as	as	ADP
ftr-299	4545	40	separate	separate	ADJ
ftr-299	4545	41	entities	entity	NOUN
ftr-299	4545	42	.	.	PUNCT
ftr-299	4546	1	a.	a.	NOUN
ftr-299	4546	2	the	the	DET
ftr-299	4546	3	price	price	NOUN
ftr-299	4546	4	of	of	ADP
ftr-299	4546	5	skin	skin	NOUN
ftr-299	4546	6	cancer	cancer	NOUN
ftr-299	4546	7	is	be	AUX
ftr-299	4546	8	increased	increase	VERB
ftr-299	4546	9	by	by	ADP
ftr-299	4546	10	the	the	DET
ftr-299	4546	11	excise	excise	NOUN
ftr-299	4546	12	tax	tax	NOUN
ftr-299	4546	13	on	on	ADP
ftr-299	4546	14	tanning	tanning	NOUN
ftr-299	4546	15	services	service	NOUN
ftr-299	4546	16	.	.	PUNCT
ftr-299	4547	1	t.d	t.d	PROPN
ftr-299	4547	2	.	.	PROPN
ftr-299	4547	3	9621	9621	NUM
ftr-299	4547	4	,	,	PUNCT
ftr-299	4547	5	indoor	indoor	ADJ
ftr-299	4547	6	tanning	tanning	NOUN
ftr-299	4547	7	services	service	NOUN
ftr-299	4547	8	;	;	PUNCT
ftr-299	4547	9	excise	excise	NOUN
ftr-299	4547	10	tax	tax	NOUN
ftr-299	4547	11	,	,	PUNCT
ftr-299	4547	12	78	78	NUM
ftr-299	4547	13	f.r	f.r	NOUN
ftr-299	4547	14	.	.	NOUN
ftr-299	4547	15	34874	34874	NUM
ftr-299	4547	16	(	(	PUNCT
ftr-299	4547	17	6/11/13	6/11/13	NUM
ftr-299	4547	18	)	)	PUNCT
ftr-299	4547	19	.	.	PUNCT
ftr-299	4548	1	final	final	ADJ
ftr-299	4548	2	regulations	regulation	NOUN
ftr-299	4548	3	§	§	PROPN
ftr-299	4548	4	49.5000b-1	49.5000b-1	NUM
ftr-299	4548	5	are	be	AUX
ftr-299	4548	6	promulgated	promulgate	VERB
ftr-299	4548	7	for	for	ADP
ftr-299	4548	8	collection	collection	NOUN
ftr-299	4548	9	of	of	ADP
ftr-299	4548	10	the	the	DET
ftr-299	4548	11	10	10	NUM
ftr-299	4548	12	percent	percent	NOUN
ftr-299	4548	13	excise	excise	NOUN
ftr-299	4548	14	tax	tax	NOUN
ftr-299	4548	15	on	on	ADP
ftr-299	4548	16	indoor	indoor	ADJ
ftr-299	4548	17	tanning	tanning	NOUN
ftr-299	4548	18	facilities	facility	NOUN
ftr-299	4548	19	under	under	ADP
ftr-299	4548	20	§	§	PROPN
ftr-299	4548	21	5000b	5000b	NUM
ftr-299	4548	22	enacted	enact	VERB
ftr-299	4548	23	as	as	ADP
ftr-299	4548	24	part	part	NOUN
ftr-299	4548	25	of	of	ADP
ftr-299	4548	26	the	the	DET
ftr-299	4548	27	affordable	affordable	ADJ
ftr-299	4548	28	health	health	PROPN
ftr-299	4548	29	care	care	PROPN
ftr-299	4548	30	act	act	PROPN
ftr-299	4548	31	.	.	PUNCT
ftr-299	4549	1	the	the	DET
ftr-299	4549	2	tax	tax	NOUN
ftr-299	4549	3	is	be	AUX
ftr-299	4549	4	imposed	impose	VERB
ftr-299	4549	5	on	on	ADP
ftr-299	4549	6	amounts	amount	NOUN
ftr-299	4549	7	paid	pay	VERB
ftr-299	4549	8	for	for	ADP
ftr-299	4549	9	indoor	indoor	ADJ
ftr-299	4549	10	tanning	tanning	NOUN
ftr-299	4549	11	services	service	NOUN
ftr-299	4549	12	.	.	PUNCT
ftr-299	4550	1	the	the	DET
ftr-299	4550	2	final	final	ADJ
ftr-299	4550	3	regulations	regulation	NOUN
ftr-299	4550	4	generally	generally	ADV
ftr-299	4550	5	adopt	adopt	VERB
ftr-299	4550	6	provisions	provision	NOUN
ftr-299	4550	7	in	in	ADP
ftr-299	4550	8	the	the	DET
ftr-299	4550	9	proposed	propose	VERB
ftr-299	4550	10	and	and	CCONJ
ftr-299	4550	11	temporary	temporary	ADJ
ftr-299	4550	12	regulations	regulation	NOUN
ftr-299	4550	13	.	.	PUNCT
ftr-299	4551	1	the	the	DET
ftr-299	4551	2	regulations	regulation	NOUN
ftr-299	4551	3	include	include	VERB
ftr-299	4551	4	an	an	DET
ftr-299	4551	5	exemption	exemption	NOUN
ftr-299	4551	6	for	for	ADP
ftr-299	4551	7	qualified	qualified	ADJ
ftr-299	4551	8	physical	physical	ADJ
ftr-299	4551	9	fitness	fitness	NOUN
ftr-299	4551	10	facilities	facility	NOUN
ftr-299	4551	11	,	,	PUNCT
ftr-299	4551	12	the	the	DET
ftr-299	4551	13	predominant	predominant	ADJ
ftr-299	4551	14	business	business	NOUN
ftr-299	4551	15	or	or	CCONJ
ftr-299	4551	16	activity	activity	NOUN
ftr-299	4551	17	of	of	ADP
ftr-299	4551	18	which	which	PRON
ftr-299	4551	19	is	be	AUX
ftr-299	4551	20	to	to	PART
ftr-299	4551	21	serve	serve	VERB
ftr-299	4551	22	as	as	ADP
ftr-299	4551	23	a	a	DET
ftr-299	4551	24	physical	physical	ADJ
ftr-299	4551	25	fitness	fitness	NOUN
ftr-299	4551	26	facility	facility	NOUN
ftr-299	4551	27	that	that	PRON
ftr-299	4551	28	does	do	AUX
ftr-299	4551	29	not	not	PART
ftr-299	4551	30	charge	charge	VERB
ftr-299	4551	31	separately	separately	ADV
ftr-299	4551	32	for	for	ADP
ftr-299	4551	33	indoor	indoor	ADJ
ftr-299	4551	34	tanning	tanning	NOUN
ftr-299	4551	35	services	service	NOUN
ftr-299	4551	36	available	available	ADJ
ftr-299	4551	37	at	at	ADP
ftr-299	4551	38	the	the	DET
ftr-299	4551	39	facility	facility	NOUN
ftr-299	4551	40	.	.	PUNCT
ftr-299	4552	1	for	for	ADP
ftr-299	4552	2	other	other	ADJ
ftr-299	4552	3	purveyors	purveyor	NOUN
ftr-299	4552	4	of	of	ADP
ftr-299	4552	5	indoor	indoor	ADJ
ftr-299	4552	6	tanning	tanning	NOUN
ftr-299	4552	7	,	,	PUNCT
ftr-299	4552	8	the	the	DET
ftr-299	4552	9	tax	tax	NOUN
ftr-299	4552	10	applies	apply	VERB
ftr-299	4552	11	to	to	ADP
ftr-299	4552	12	amounts	amount	NOUN
ftr-299	4552	13	actually	actually	ADV
ftr-299	4552	14	paid	pay	VERB
ftr-299	4552	15	for	for	ADP
ftr-299	4552	16	indoor	indoor	ADJ
ftr-299	4552	17	tanning	tanning	NOUN
ftr-299	4552	18	services	service	NOUN
ftr-299	4552	19	that	that	PRON
ftr-299	4552	20	are	be	AUX
ftr-299	4552	21	provided	provide	VERB
ftr-299	4552	22	at	at	ADP
ftr-299	4552	23	a	a	DET
ftr-299	4552	24	reduced	reduce	VERB
ftr-299	4552	25	rate	rate	NOUN
ftr-299	4552	26	.	.	PUNCT
ftr-299	4553	1	the	the	DET
ftr-299	4553	2	tax	tax	NOUN
ftr-299	4553	3	does	do	AUX
ftr-299	4553	4	not	not	PART
ftr-299	4553	5	apply	apply	VERB
ftr-299	4553	6	to	to	ADP
ftr-299	4553	7	services	service	NOUN
ftr-299	4553	8	that	that	PRON
ftr-299	4553	9	are	be	AUX
ftr-299	4553	10	obtained	obtain	VERB
ftr-299	4553	11	by	by	ADP
ftr-299	4553	12	redemption	redemption	NOUN
ftr-299	4553	13	of	of	ADP
ftr-299	4553	14	points	point	NOUN
ftr-299	4553	15	through	through	ADP
ftr-299	4553	16	a	a	DET
ftr-299	4553	17	loyalty	loyalty	NOUN
ftr-299	4553	18	program	program	NOUN
ftr-299	4553	19	.	.	PUNCT
ftr-299	4554	1	where	where	SCONJ
ftr-299	4554	2	tanning	tanning	NOUN
ftr-299	4554	3	services	service	NOUN
ftr-299	4554	4	are	be	AUX
ftr-299	4554	5	bundled	bundle	VERB
ftr-299	4554	6	with	with	ADP
ftr-299	4554	7	other	other	ADJ
ftr-299	4554	8	goods	good	NOUN
ftr-299	4554	9	and	and	CCONJ
ftr-299	4554	10	services	service	NOUN
ftr-299	4554	11	,	,	PUNCT
ftr-299	4554	12	the	the	DET
ftr-299	4554	13	final	final	ADJ
ftr-299	4554	14	regulations	regulation	NOUN
ftr-299	4554	15	set	set	VERB
ftr-299	4554	16	out	out	ADP
ftr-299	4554	17	a	a	DET
ftr-299	4554	18	formula	formula	NOUN
ftr-299	4554	19	to	to	PART
ftr-299	4554	20	determine	determine	VERB
ftr-299	4554	21	the	the	DET
ftr-299	4554	22	amount	amount	NOUN
ftr-299	4554	23	reasonably	reasonably	ADV
ftr-299	4554	24	attributable	attributable	ADJ
ftr-299	4554	25	to	to	ADP
ftr-299	4554	26	indoor	indoor	ADJ
ftr-299	4554	27	tanning	tanning	NOUN
ftr-299	4554	28	services	service	NOUN
ftr-299	4554	29	.	.	PUNCT
ftr-299	4555	1	with	with	ADP
ftr-299	4555	2	respect	respect	NOUN
ftr-299	4555	3	to	to	ADP
ftr-299	4555	4	gift	gift	NOUN
ftr-299	4555	5	cards	card	NOUN
ftr-299	4555	6	,	,	PUNCT
ftr-299	4555	7	the	the	DET
ftr-299	4555	8	tax	tax	NOUN
ftr-299	4555	9	is	be	AUX
ftr-299	4555	10	imposed	impose	VERB
ftr-299	4555	11	when	when	SCONJ
ftr-299	4555	12	the	the	DET
ftr-299	4555	13	card	card	NOUN
ftr-299	4555	14	is	be	AUX
ftr-299	4555	15	redeemed	redeem	VERB
ftr-299	4555	16	specifically	specifically	ADV
ftr-299	4555	17	to	to	PART
ftr-299	4555	18	pay	pay	VERB
ftr-299	4555	19	for	for	ADP
ftr-299	4555	20	indoor	indoor	ADJ
ftr-299	4555	21	tanning	tanning	NOUN
ftr-299	4555	22	services	service	NOUN
ftr-299	4555	23	and	and	CCONJ
ftr-299	4555	24	not	not	PART
ftr-299	4555	25	when	when	SCONJ
ftr-299	4555	26	the	the	DET
ftr-299	4555	27	card	card	NOUN
ftr-299	4555	28	is	be	AUX
ftr-299	4555	29	purchased	purchase	VERB
ftr-299	4555	30	.	.	PUNCT
ftr-299	4556	1	the	the	DET
ftr-299	4556	2	tax	tax	NOUN
ftr-299	4556	3	is	be	AUX
ftr-299	4556	4	also	also	ADV
ftr-299	4556	5	imposed	impose	VERB
ftr-299	4556	6	on	on	ADP
ftr-299	4556	7	prepaid	prepay	VERB
ftr-299	4556	8	monthly	monthly	ADJ
ftr-299	4556	9	membership	membership	NOUN
ftr-299	4556	10	and	and	CCONJ
ftr-299	4556	11	enrollment	enrollment	NOUN
ftr-299	4556	12	fees	fee	NOUN
ftr-299	4556	13	regardless	regardless	ADV
ftr-299	4556	14	of	of	ADP
ftr-299	4556	15	the	the	DET
ftr-299	4556	16	services	service	NOUN
ftr-299	4556	17	actually	actually	ADV
ftr-299	4556	18	provided	provide	VERB
ftr-299	4556	19	.	.	PUNCT
ftr-299	4557	1	2	2	X
ftr-299	4557	2	.	.	X
ftr-299	4557	3	the	the	DET
ftr-299	4557	4	medical	medical	ADJ
ftr-299	4557	5	devices	device	NOUN
ftr-299	4557	6	excise	excise	VERB
ftr-299	4557	7	tax	tax	NOUN
ftr-299	4557	8	sticks	stick	NOUN
ftr-299	4557	9	to	to	ADP
ftr-299	4557	10	the	the	DET
ftr-299	4557	11	manufacturer	manufacturer	NOUN
ftr-299	4557	12	.	.	PUNCT
ftr-299	4558	1	chemence	chemence	NOUN
ftr-299	4558	2	medical	medical	ADJ
ftr-299	4558	3	products	product	NOUN
ftr-299	4558	4	,	,	PUNCT
ftr-299	4558	5	inc	inc	PROPN
ftr-299	4558	6	.	.	PROPN
ftr-299	4558	7	v.	v.	PROPN
ftr-299	4558	8	medline	medline	PROPN
ftr-299	4558	9	industries	industries	PROPN
ftr-299	4558	10	,	,	PUNCT
ftr-299	4558	11	inc	inc	PROPN
ftr-299	4558	12	.	.	PROPN
ftr-299	4558	13	,	,	PUNCT
ftr-299	4558	14	112	112	NUM
ftr-299	4558	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-299	4558	16	2013	2013	NUM
ftr-299	4558	17	-	-	SYM
ftr-299	4558	18	7245	7245	NUM
ftr-299	4558	19	(	(	PUNCT
ftr-299	4558	20	n.d	n.d	PROPN
ftr-299	4558	21	.	.	PROPN
ftr-299	4558	22	ga	ga	PROPN
ftr-299	4558	23	.	.	PROPN
ftr-299	4558	24	12/5/13	12/5/13	NUM
ftr-299	4558	25	)	)	PUNCT
ftr-299	4558	26	.	.	PUNCT
ftr-299	4559	1	in	in	ADP
ftr-299	4559	2	a	a	DET
ftr-299	4559	3	declaratory	declaratory	ADJ
ftr-299	4559	4	relief	relief	NOUN
ftr-299	4559	5	action	action	NOUN
ftr-299	4559	6	,	,	PUNCT
ftr-299	4559	7	the	the	DET
ftr-299	4559	8	court	court	NOUN
ftr-299	4559	9	held	hold	VERB
ftr-299	4559	10	that	that	SCONJ
ftr-299	4559	11	the	the	DET
ftr-299	4559	12	2.3	2.3	NUM
ftr-299	4559	13	percent	percent	NOUN
ftr-299	4559	14	tax	tax	NOUN
ftr-299	4559	15	on	on	ADP
ftr-299	4559	16	medical	medical	ADJ
ftr-299	4559	17	devices	device	NOUN
ftr-299	4559	18	imposed	impose	VERB
ftr-299	4559	19	under	under	ADP
ftr-299	4559	20	§	§	PROPN
ftr-299	4559	21	4191(a	4191(a	NOUN
ftr-299	4559	22	)	)	PUNCT
ftr-299	4559	23	,	,	PUNCT
ftr-299	4559	24	enacted	enact	VERB
ftr-299	4559	25	as	as	ADP
ftr-299	4559	26	part	part	NOUN
ftr-299	4559	27	of	of	ADP
ftr-299	4559	28	the	the	DET
ftr-299	4559	29	affordable	affordable	ADJ
ftr-299	4559	30	care	care	PROPN
ftr-299	4559	31	act	act	PROPN
ftr-299	4559	32	,	,	PUNCT
ftr-299	4559	33	falls	fall	VERB
ftr-299	4559	34	on	on	ADP
ftr-299	4559	35	the	the	DET
ftr-299	4559	36	manufacturer	manufacturer	NOUN
ftr-299	4559	37	rather	rather	ADV
ftr-299	4559	38	than	than	ADP
ftr-299	4559	39	the	the	DET
ftr-299	4559	40	distributor	distributor	NOUN
ftr-299	4559	41	.	.	PUNCT
ftr-299	4560	1	before	before	ADP
ftr-299	4560	2	enactment	enactment	NOUN
ftr-299	4560	3	of	of	ADP
ftr-299	4560	4	the	the	DET
ftr-299	4560	5	aca	aca	PROPN
ftr-299	4560	6	,	,	PUNCT
ftr-299	4560	7	chemence	chemence	NOUN
ftr-299	4560	8	medical	medical	ADJ
ftr-299	4560	9	products	product	NOUN
ftr-299	4560	10	entered	enter	VERB
ftr-299	4560	11	into	into	ADP
ftr-299	4560	12	a	a	DET
ftr-299	4560	13	contract	contract	NOUN
ftr-299	4560	14	to	to	PART
ftr-299	4560	15	supply	supply	VERB
ftr-299	4560	16	adhesives	adhesive	NOUN
ftr-299	4560	17	to	to	PART
ftr-299	4560	18	medline	medline	PROPN
ftr-299	4560	19	,	,	PUNCT
ftr-299	4560	20	a	a	DET
ftr-299	4560	21	distributor	distributor	NOUN
ftr-299	4560	22	of	of	ADP
ftr-299	4560	23	medical	medical	ADJ
ftr-299	4560	24	supplies	supply	NOUN
ftr-299	4560	25	.	.	PUNCT
ftr-299	4561	1	chemence	chemence	NOUN
ftr-299	4561	2	sought	seek	VERB
ftr-299	4561	3	declaratory	declaratory	ADJ
ftr-299	4561	4	https://checkpoint.riag.com/app/main/doclinknew?usid=684598a089&docid=iea03806637f7c857a8dfa3ed1427e053&srcdocid=t0newsltr%3a624826.1dr7&feature=tnews&lastcpreqid=1243697&pinpnt=tregs%3a114406.2&d=d#tregs:114406.2	https://checkpoint.riag.com/app/main/doclinknew?usid=684598a089&docid=iea03806637f7c857a8dfa3ed1427e053&srcdocid=t0newsltr%3a624826.1dr7&feature=tnews&lastcpreqid=1243697&pinpnt=tregs%3a114406.2&d=d#tregs:114406.2	PROPN
ftr-299	4561	5	444	444	NUM
ftr-299	4561	6	florida	florida	PROPN
ftr-299	4561	7	tax	tax	NOUN
ftr-299	4561	8	review	review	NOUN
ftr-299	4561	9	[	[	X
ftr-299	4561	10	vol	vol	NOUN
ftr-299	4561	11	.	.	PUNCT
ftr-299	4562	1	15:5	15:5	NUM
ftr-299	4562	2	relief	relief	NOUN
ftr-299	4562	3	that	that	SCONJ
ftr-299	4562	4	it	it	PRON
ftr-299	4562	5	could	could	AUX
ftr-299	4562	6	pass	pass	VERB
ftr-299	4562	7	the	the	DET
ftr-299	4562	8	tax	tax	NOUN
ftr-299	4562	9	onto	onto	ADP
ftr-299	4562	10	the	the	DET
ftr-299	4562	11	supplier	supplier	NOUN
ftr-299	4562	12	as	as	ADP
ftr-299	4562	13	a	a	DET
ftr-299	4562	14	price	price	NOUN
ftr-299	4562	15	increase	increase	NOUN
ftr-299	4562	16	,	,	PUNCT
ftr-299	4562	17	notwithstanding	notwithstanding	ADP
ftr-299	4562	18	the	the	DET
ftr-299	4562	19	fact	fact	NOUN
ftr-299	4562	20	that	that	SCONJ
ftr-299	4562	21	price	price	NOUN
ftr-299	4562	22	increases	increase	NOUN
ftr-299	4562	23	were	be	AUX
ftr-299	4562	24	limited	limit	VERB
ftr-299	4562	25	under	under	ADP
ftr-299	4562	26	the	the	DET
ftr-299	4562	27	agreement	agreement	NOUN
ftr-299	4562	28	between	between	ADP
ftr-299	4562	29	chemence	chemence	NOUN
ftr-299	4562	30	and	and	CCONJ
ftr-299	4562	31	medline	medline	NOUN
ftr-299	4562	32	.	.	PUNCT
ftr-299	4563	1	the	the	DET
ftr-299	4563	2	court	court	NOUN
ftr-299	4563	3	found	find	VERB
ftr-299	4563	4	that	that	SCONJ
ftr-299	4563	5	the	the	DET
ftr-299	4563	6	language	language	NOUN
ftr-299	4563	7	of	of	ADP
ftr-299	4563	8	§	§	PROPN
ftr-299	4563	9	4191	4191	NUM
ftr-299	4563	10	and	and	CCONJ
ftr-299	4563	11	reg	reg	NOUN
ftr-299	4563	12	.	.	PUNCT
ftr-299	4564	1	§	§	PROPN
ftr-299	4564	2	48.4191	48.4191	NUM
ftr-299	4564	3	-	-	SYM
ftr-299	4564	4	1(c	1(c	NUM
ftr-299	4564	5	)	)	PUNCT
ftr-299	4564	6	are	be	AUX
ftr-299	4564	7	clear	clear	ADJ
ftr-299	4564	8	that	that	SCONJ
ftr-299	4564	9	the	the	DET
ftr-299	4564	10	incidence	incidence	NOUN
ftr-299	4564	11	of	of	ADP
ftr-299	4564	12	the	the	DET
ftr-299	4564	13	tax	tax	NOUN
ftr-299	4564	14	falls	fall	VERB
ftr-299	4564	15	on	on	ADP
ftr-299	4564	16	the	the	DET
ftr-299	4564	17	manufacturer	manufacturer	NOUN
ftr-299	4564	18	when	when	SCONJ
ftr-299	4564	19	the	the	DET
ftr-299	4564	20	manufacturer	manufacturer	NOUN
ftr-299	4564	21	is	be	AUX
ftr-299	4564	22	taxable	taxable	ADJ
ftr-299	4564	23	.	.	PUNCT
ftr-299	4565	1	the	the	DET
ftr-299	4565	2	court	court	NOUN
ftr-299	4565	3	rejected	reject	VERB
ftr-299	4565	4	arguments	argument	NOUN
ftr-299	4565	5	by	by	ADP
ftr-299	4565	6	the	the	DET
ftr-299	4565	7	manufacturer	manufacturer	NOUN
ftr-299	4565	8	that	that	PRON
ftr-299	4565	9	language	language	NOUN
ftr-299	4565	10	in	in	ADP
ftr-299	4565	11	the	the	DET
ftr-299	4565	12	statute	statute	NOUN
ftr-299	4565	13	imposing	impose	VERB
ftr-299	4565	14	the	the	DET
ftr-299	4565	15	tax	tax	NOUN
ftr-299	4565	16	at	at	ADP
ftr-299	4565	17	the	the	DET
ftr-299	4565	18	highest	high	ADJ
ftr-299	4565	19	wholesale	wholesale	ADJ
ftr-299	4565	20	price	price	NOUN
ftr-299	4565	21	,	,	PUNCT
ftr-299	4565	22	imposing	impose	VERB
ftr-299	4565	23	the	the	DET
ftr-299	4565	24	tax	tax	NOUN
ftr-299	4565	25	on	on	ADP
ftr-299	4565	26	distributors	distributor	NOUN
ftr-299	4565	27	when	when	SCONJ
ftr-299	4565	28	the	the	DET
ftr-299	4565	29	manufacturer	manufacturer	NOUN
ftr-299	4565	30	,	,	PUNCT
ftr-299	4565	31	producer	producer	NOUN
ftr-299	4565	32	,	,	PUNCT
ftr-299	4565	33	or	or	CCONJ
ftr-299	4565	34	importer	importer	NOUN
ftr-299	4565	35	is	be	AUX
ftr-299	4565	36	“	"	PUNCT
ftr-299	4565	37	untaxable	untaxable	ADJ
ftr-299	4565	38	”	"	PUNCT
ftr-299	4565	39	,	,	PUNCT
ftr-299	4565	40	or	or	CCONJ
ftr-299	4565	41	that	that	SCONJ
ftr-299	4565	42	pass	pass	VERB
ftr-299	4565	43	-	-	PUNCT
ftr-299	4565	44	through	through	ADP
ftr-299	4565	45	provisions	provision	NOUN
ftr-299	4565	46	in	in	ADP
ftr-299	4565	47	the	the	DET
ftr-299	4565	48	statute	statute	NOUN
ftr-299	4565	49	indicate	indicate	VERB
ftr-299	4565	50	the	the	DET
ftr-299	4565	51	ultimate	ultimate	ADJ
ftr-299	4565	52	burden	burden	NOUN
ftr-299	4565	53	of	of	ADP
ftr-299	4565	54	the	the	DET
ftr-299	4565	55	tax	tax	NOUN
ftr-299	4565	56	should	should	AUX
ftr-299	4565	57	fall	fall	VERB
ftr-299	4565	58	on	on	ADP
ftr-299	4565	59	the	the	DET
ftr-299	4565	60	entity	entity	NOUN
ftr-299	4565	61	that	that	PRON
ftr-299	4565	62	bears	bear	VERB
ftr-299	4565	63	the	the	DET
ftr-299	4565	64	tax	tax	NOUN
ftr-299	4565	65	permit	permit	NOUN
ftr-299	4565	66	shifting	shift	VERB
ftr-299	4565	67	the	the	DET
ftr-299	4565	68	tax	tax	NOUN
ftr-299	4565	69	from	from	ADP
ftr-299	4565	70	the	the	DET
ftr-299	4565	71	manufacturer	manufacturer	NOUN
ftr-299	4565	72	.	.	PUNCT
ftr-299	4566	1	the	the	DET
ftr-299	4566	2	court	court	NOUN
ftr-299	4566	3	also	also	ADV
ftr-299	4566	4	found	find	VERB
ftr-299	4566	5	that	that	SCONJ
ftr-299	4566	6	provisions	provision	NOUN
ftr-299	4566	7	in	in	ADP
ftr-299	4566	8	the	the	DET
ftr-299	4566	9	sales	sale	NOUN
ftr-299	4566	10	agreement	agreement	NOUN
ftr-299	4566	11	prohibited	prohibit	VERB
ftr-299	4566	12	chemence	chemence	NOUN
ftr-299	4566	13	from	from	ADP
ftr-299	4566	14	passing	pass	VERB
ftr-299	4566	15	the	the	DET
ftr-299	4566	16	tax	tax	NOUN
ftr-299	4566	17	to	to	PART
ftr-299	4566	18	medline	medline	VERB
ftr-299	4566	19	as	as	ADP
ftr-299	4566	20	a	a	DET
ftr-299	4566	21	price	price	NOUN
ftr-299	4566	22	increase	increase	NOUN
ftr-299	4566	23	.	.	PUNCT
ftr-299	4567	1	xii	xii	NOUN
ftr-299	4567	2	.	.	PUNCT
ftr-299	4568	1	tax	tax	NOUN
ftr-299	4568	2	legislation	legislation	NOUN
ftr-299	4568	3	a.	a.	NOUN
ftr-299	4568	4	enacted	enact	VERB
ftr-299	4568	5	1	1	NUM
ftr-299	4568	6	.	.	PUNCT
ftr-299	4569	1	for	for	ADP
ftr-299	4569	2	this	this	PRON
ftr-299	4569	3	he	he	PRON
ftr-299	4569	4	needs	need	VERB
ftr-299	4569	5	an	an	DET
ftr-299	4569	6	act	act	NOUN
ftr-299	4569	7	of	of	ADP
ftr-299	4569	8	congress	congress	PROPN
ftr-299	4569	9	?	?	PUNCT
ftr-299	4570	1	h.r	h.r	PROPN
ftr-299	4570	2	.	.	PROPN
ftr-299	4570	3	3458	3458	NUM
ftr-299	4570	4	,	,	PUNCT
ftr-299	4570	5	the	the	DET
ftr-299	4570	6	fallen	fall	VERB
ftr-299	4570	7	firefighters	firefighter	NOUN
ftr-299	4570	8	assistance	assistance	NOUN
ftr-299	4570	9	tax	tax	NOUN
ftr-299	4570	10	clarification	clarification	NOUN
ftr-299	4570	11	act	act	NOUN
ftr-299	4570	12	of	of	ADP
ftr-299	4570	13	2013	2013	NUM
ftr-299	4570	14	,	,	PUNCT
ftr-299	4570	15	p.l	p.l	PROPN
ftr-299	4570	16	.	.	PROPN
ftr-299	4570	17	113	113	NUM
ftr-299	4570	18	-	-	SYM
ftr-299	4570	19	63	63	NUM
ftr-299	4570	20	was	be	AUX
ftr-299	4570	21	signed	sign	VERB
ftr-299	4570	22	by	by	ADP
ftr-299	4570	23	president	president	PROPN
ftr-299	4570	24	obama	obama	PROPN
ftr-299	4570	25	on	on	ADP
ftr-299	4570	26	12/20/13	12/20/13	NUM
ftr-299	4570	27	.	.	PUNCT
ftr-299	4571	1	this	this	DET
ftr-299	4571	2	act	act	NOUN
ftr-299	4571	3	exempts	exempt	VERB
ftr-299	4571	4	from	from	ADP
ftr-299	4571	5	income	income	NOUN
ftr-299	4571	6	payments	payment	NOUN
ftr-299	4571	7	from	from	ADP
ftr-299	4571	8	public	public	ADJ
ftr-299	4571	9	charities	charity	NOUN
ftr-299	4571	10	under	under	ADP
ftr-299	4571	11	§	§	PROPN
ftr-299	4571	12	§	§	PROPN
ftr-299	4571	13	509(a)(1	509(a)(1	NUM
ftr-299	4571	14	)	)	PUNCT
ftr-299	4571	15	and	and	CCONJ
ftr-299	4571	16	(	(	PUNCT
ftr-299	4571	17	2	2	X
ftr-299	4571	18	)	)	PUNCT
ftr-299	4571	19	to	to	ADP
ftr-299	4571	20	firefighters	firefighter	NOUN
ftr-299	4571	21	[	[	X
ftr-299	4571	22	formerly	formerly	ADV
ftr-299	4571	23	,	,	PUNCT
ftr-299	4571	24	firemen	fireman	NOUN
ftr-299	4571	25	]	]	PUNCT
ftr-299	4571	26	injured	injure	VERB
ftr-299	4571	27	in	in	ADP
ftr-299	4571	28	a	a	DET
ftr-299	4571	29	12/24/12	12/24/12	PROPN
ftr-299	4571	30	ambush	ambush	NOUN
ftr-299	4571	31	,	,	PUNCT
ftr-299	4571	32	or	or	CCONJ
ftr-299	4571	33	to	to	ADP
ftr-299	4571	34	the	the	DET
ftr-299	4571	35	spouses	spouse	NOUN
ftr-299	4571	36	or	or	CCONJ
ftr-299	4571	37	dependents	dependent	NOUN
ftr-299	4571	38	of	of	ADP
ftr-299	4571	39	firefighters	firefighter	NOUN
ftr-299	4571	40	who	who	PRON
ftr-299	4571	41	were	be	AUX
ftr-299	4571	42	killed	kill	VERB
ftr-299	4571	43	,	,	PUNCT
ftr-299	4571	44	when	when	SCONJ
ftr-299	4571	45	responding	respond	VERB
ftr-299	4571	46	to	to	ADP
ftr-299	4571	47	a	a	DET
ftr-299	4571	48	fire	fire	NOUN
ftr-299	4571	49	in	in	ADP
ftr-299	4571	50	webster	webster	PROPN
ftr-299	4571	51	,	,	PUNCT
ftr-299	4571	52	ny	ny	PROPN
ftr-299	4571	53	.	.	PROPN
ftr-299	4571	54	payments	payment	NOUN
ftr-299	4571	55	between	between	ADP
ftr-299	4571	56	12/24/12	12/24/12	PROPN
ftr-299	4571	57	and	and	CCONJ
ftr-299	4571	58	1/19/14	1/19/14	NUM
ftr-299	4571	59	will	will	AUX
ftr-299	4571	60	qualify	qualify	VERB
ftr-299	4571	61	for	for	ADP
ftr-299	4571	62	the	the	DET
ftr-299	4571	63	exemption	exemption	NOUN
ftr-299	4571	64	.	.	PUNCT