id	sid	tid	token	lemma	pos
ftr-311	1	1	florida	florida	PROPN
ftr-311	1	2	tax	tax	PROPN
ftr-311	1	3	review	review	PROPN
ftr-311	1	4	florida	florida	PROPN
ftr-311	1	5	tax	tax	NOUN
ftr-311	1	6	review	review	NOUN
ftr-311	1	7	volume	volume	NOUN
ftr-311	1	8	14	14	NUM
ftr-311	1	9	2013	2013	NUM
ftr-311	1	10	number	number	NOUN
ftr-311	1	11	7	7	NUM
ftr-311	1	12	275	275	NUM
ftr-311	1	13	reforming	reform	VERB
ftr-311	1	14	the	the	DET
ftr-311	1	15	charitable	charitable	ADJ
ftr-311	1	16	contribution	contribution	NOUN
ftr-311	1	17	substantiation	substantiation	NOUN
ftr-311	1	18	rules	rule	NOUN
ftr-311	1	19	by	by	ADP
ftr-311	1	20	ellen	ellen	PROPN
ftr-311	1	21	p.	p.	PROPN
ftr-311	1	22	aprill	aprill	PROPN
ftr-311	1	23	*	*	PUNCT
ftr-311	1	24	i.	i.	PROPN
ftr-311	1	25	introduction	introduction	NOUN
ftr-311	1	26	.............................................................................	.............................................................................	PUNCT
ftr-311	1	27	275	275	NUM
ftr-311	1	28	ii	ii	NOUN
ftr-311	1	29	.	.	PUNCT
ftr-311	2	1	the	the	DET
ftr-311	2	2	impact	impact	NOUN
ftr-311	2	3	of	of	ADP
ftr-311	2	4	the	the	DET
ftr-311	2	5	charitable	charitable	ADJ
ftr-311	2	6	contribution	contribution	NOUN
ftr-311	2	7	substantiation	substantiation	NOUN
ftr-311	2	8	rules	rule	NOUN
ftr-311	2	9	..............................................................	..............................................................	PUNCT
ftr-311	2	10	278	278	NUM
ftr-311	2	11	iii	iii	NOUN
ftr-311	2	12	.	.	PUNCT
ftr-311	3	1	the	the	DET
ftr-311	3	2	history	history	NOUN
ftr-311	3	3	and	and	CCONJ
ftr-311	3	4	substance	substance	NOUN
ftr-311	3	5	of	of	ADP
ftr-311	3	6	the	the	DET
ftr-311	3	7	substantiation	substantiation	NOUN
ftr-311	3	8	rules	rule	NOUN
ftr-311	3	9	............................................................................................	............................................................................................	PUNCT
ftr-311	3	10	286	286	NUM
ftr-311	3	11	iv	iv	NOUN
ftr-311	3	12	.	.	PUNCT
ftr-311	3	13	judicial	judicial	ADJ
ftr-311	3	14	gloss	gloss	NOUN
ftr-311	3	15	...........................................................................	...........................................................................	PUNCT
ftr-311	3	16	297	297	NUM
ftr-311	4	1	v.	v.	ADP
ftr-311	4	2	what	what	PRON
ftr-311	4	3	can	can	AUX
ftr-311	4	4	be	be	AUX
ftr-311	4	5	done	do	VERB
ftr-311	4	6	?	?	PUNCT
ftr-311	4	7	..................................................................	..................................................................	PUNCT
ftr-311	5	1	307	307	NUM
ftr-311	5	2	i.	i.	NOUN
ftr-311	5	3	introduction	introduction	NOUN
ftr-311	5	4	in	in	ADP
ftr-311	5	5	may	may	PROPN
ftr-311	5	6	2012	2012	NUM
ftr-311	5	7	,	,	PUNCT
ftr-311	5	8	the	the	DET
ftr-311	5	9	tax	tax	NOUN
ftr-311	5	10	court	court	NOUN
ftr-311	5	11	issued	issue	VERB
ftr-311	5	12	two	two	NUM
ftr-311	5	13	decisions	decision	NOUN
ftr-311	5	14	denying	deny	VERB
ftr-311	5	15	income	income	NOUN
ftr-311	5	16	tax	tax	NOUN
ftr-311	5	17	deductions	deduction	NOUN
ftr-311	5	18	for	for	ADP
ftr-311	5	19	gifts	gift	NOUN
ftr-311	5	20	to	to	ADP
ftr-311	5	21	charitable	charitable	ADJ
ftr-311	5	22	organizations	organization	NOUN
ftr-311	5	23	because	because	SCONJ
ftr-311	5	24	the	the	DET
ftr-311	5	25	taxpayers	taxpayer	NOUN
ftr-311	5	26	had	have	AUX
ftr-311	5	27	failed	fail	VERB
ftr-311	5	28	to	to	PART
ftr-311	5	29	comply	comply	VERB
ftr-311	5	30	with	with	ADP
ftr-311	5	31	applicable	applicable	ADJ
ftr-311	5	32	substantiation	substantiation	NOUN
ftr-311	5	33	rules	rule	NOUN
ftr-311	5	34	.	.	PUNCT
ftr-311	6	1	in	in	ADP
ftr-311	6	2	mohamed	mohamed	PROPN
ftr-311	6	3	v.	v.	PROPN
ftr-311	6	4	commissioner,1	commissioner,1	VERB
ftr-311	6	5	the	the	DET
ftr-311	6	6	taxpayer	taxpayer	NOUN
ftr-311	6	7	in	in	ADP
ftr-311	6	8	2003	2003	NUM
ftr-311	6	9	and	and	CCONJ
ftr-311	6	10	2004	2004	NUM
ftr-311	6	11	donated	donate	VERB
ftr-311	6	12	real	real	ADJ
ftr-311	6	13	property	property	NOUN
ftr-311	6	14	unquestionably	unquestionably	ADV
ftr-311	6	15	worth	worth	ADJ
ftr-311	6	16	more	more	ADJ
ftr-311	6	17	than	than	ADP
ftr-311	6	18	$	$	SYM
ftr-311	6	19	15	15	NUM
ftr-311	6	20	million	million	NUM
ftr-311	6	21	to	to	ADP
ftr-311	6	22	his	his	PRON
ftr-311	6	23	charitable	charitable	ADJ
ftr-311	6	24	remainder	remainder	NOUN
ftr-311	6	25	unitrust	unitrust	NOUN
ftr-311	6	26	.	.	PUNCT
ftr-311	7	1	the	the	DET
ftr-311	7	2	taxpayer	taxpayer	NOUN
ftr-311	7	3	himself	himself	PRON
ftr-311	7	4	filled	fill	VERB
ftr-311	7	5	out	out	ADP
ftr-311	7	6	the	the	DET
ftr-311	7	7	form	form	NOUN
ftr-311	7	8	8283	8283	NUM
ftr-311	7	9	required	require	VERB
ftr-311	7	10	for	for	ADP
ftr-311	7	11	certain	certain	ADJ
ftr-311	7	12	noncash	noncash	NOUN
ftr-311	7	13	contributions	contribution	NOUN
ftr-311	7	14	without	without	ADP
ftr-311	7	15	reading	read	VERB
ftr-311	7	16	the	the	DET
ftr-311	7	17	instructions	instruction	NOUN
ftr-311	7	18	.	.	PUNCT
ftr-311	8	1	he	he	PRON
ftr-311	8	2	did	do	AUX
ftr-311	8	3	not	not	PART
ftr-311	8	4	fill	fill	VERB
ftr-311	8	5	out	out	ADP
ftr-311	8	6	the	the	DET
ftr-311	8	7	form	form	NOUN
ftr-311	8	8	completely	completely	ADV
ftr-311	8	9	and	and	CCONJ
ftr-311	8	10	did	do	AUX
ftr-311	8	11	not	not	PART
ftr-311	8	12	attach	attach	VERB
ftr-311	8	13	the	the	DET
ftr-311	8	14	required	required	ADJ
ftr-311	8	15	appraisal	appraisal	NOUN
ftr-311	8	16	,	,	PUNCT
ftr-311	8	17	although	although	SCONJ
ftr-311	8	18	,	,	PUNCT
ftr-311	8	19	as	as	SCONJ
ftr-311	8	20	the	the	DET
ftr-311	8	21	tax	tax	NOUN
ftr-311	8	22	court	court	NOUN
ftr-311	8	23	acknowledged	acknowledge	VERB
ftr-311	8	24	,	,	PUNCT
ftr-311	8	25	the	the	DET
ftr-311	8	26	form	form	NOUN
ftr-311	8	27	8283	8283	NUM
ftr-311	8	28	at	at	ADP
ftr-311	8	29	the	the	DET
ftr-311	8	30	time	time	NOUN
ftr-311	8	31	directed	direct	VERB
ftr-311	8	32	that	that	SCONJ
ftr-311	8	33	an	an	DET
ftr-311	8	34	appraisal	appraisal	NOUN
ftr-311	8	35	be	be	AUX
ftr-311	8	36	attached	attach	VERB
ftr-311	8	37	only	only	ADV
ftr-311	8	38	for	for	ADP
ftr-311	8	39	artwork	artwork	NOUN
ftr-311	8	40	worth	worth	ADJ
ftr-311	8	41	at	at	ADV
ftr-311	8	42	least	least	ADV
ftr-311	8	43	$	$	SYM
ftr-311	8	44	20,000	20,000	NUM
ftr-311	8	45	.	.	PUNCT
ftr-311	9	1	moreover	moreover	ADV
ftr-311	9	2	,	,	PUNCT
ftr-311	9	3	the	the	DET
ftr-311	9	4	taxpayer	taxpayer	NOUN
ftr-311	9	5	,	,	PUNCT
ftr-311	9	6	an	an	DET
ftr-311	9	7	experienced	experienced	ADJ
ftr-311	9	8	real	real	ADJ
ftr-311	9	9	property	property	NOUN
ftr-311	9	10	appraiser	appraiser	NOUN
ftr-311	9	11	,	,	PUNCT
ftr-311	9	12	prepared	prepare	VERB
ftr-311	9	13	the	the	DET
ftr-311	9	14	appraisal	appraisal	NOUN
ftr-311	9	15	himself	himself	PRON
ftr-311	9	16	.	.	PUNCT
ftr-311	10	1	because	because	SCONJ
ftr-311	10	2	of	of	ADP
ftr-311	10	3	the	the	DET
ftr-311	10	4	taxpayer	taxpayer	NOUN
ftr-311	10	5	’s	’s	PART
ftr-311	10	6	position	position	NOUN
ftr-311	10	7	as	as	ADP
ftr-311	10	8	donor	donor	NOUN
ftr-311	10	9	—	—	PUNCT
ftr-311	10	10	and	and	CCONJ
ftr-311	10	11	also	also	ADV
ftr-311	10	12	as	as	ADP
ftr-311	10	13	trustee	trustee	NOUN
ftr-311	10	14	of	of	ADP
ftr-311	10	15	the	the	DET
ftr-311	10	16	charitable	charitable	ADJ
ftr-311	10	17	remainder	remainder	NOUN
ftr-311	10	18	trust	trust	NOUN
ftr-311	10	19	and	and	CCONJ
ftr-311	10	20	as	as	ADP
ftr-311	10	21	donee	donee	NOUN
ftr-311	10	22	—	—	PUNCT
ftr-311	10	23	his	his	PRON
ftr-311	10	24	appraisal	appraisal	NOUN
ftr-311	10	25	was	be	AUX
ftr-311	10	26	not	not	PART
ftr-311	10	27	an	an	DET
ftr-311	10	28	independent	independent	ADJ
ftr-311	10	29	appraisal	appraisal	NOUN
ftr-311	10	30	.	.	PUNCT
ftr-311	11	1	it	it	PRON
ftr-311	11	2	did	do	VERB
ftr-311	11	3	not	not	PART
ftr-311	11	4	and	and	CCONJ
ftr-311	11	5	could	could	AUX
ftr-311	11	6	not	not	PART
ftr-311	11	7	meet	meet	VERB
ftr-311	11	8	the	the	DET
ftr-311	11	9	requirement	requirement	NOUN
ftr-311	11	10	of	of	ADP
ftr-311	11	11	a	a	DET
ftr-311	11	12	qualified	qualified	ADJ
ftr-311	11	13	appraisal	appraisal	NOUN
ftr-311	11	14	under	under	ADP
ftr-311	11	15	regulations	regulation	NOUN
ftr-311	11	16	section	section	NOUN
ftr-311	11	17	1.170a-13(c)(5)(iv)(a	1.170a-13(c)(5)(iv)(a	NUM
ftr-311	11	18	)	)	PUNCT
ftr-311	11	19	and	and	CCONJ
ftr-311	11	20	(	(	PUNCT
ftr-311	11	21	c).2	c).2	PROPN
ftr-311	11	22	*	*	PUNCT
ftr-311	11	23	john	john	PROPN
ftr-311	11	24	e.	e.	PROPN
ftr-311	11	25	anderson	anderson	PROPN
ftr-311	11	26	professor	professor	PROPN
ftr-311	11	27	of	of	ADP
ftr-311	11	28	law	law	PROPN
ftr-311	11	29	,	,	PUNCT
ftr-311	11	30	loyola	loyola	PROPN
ftr-311	11	31	law	law	NOUN
ftr-311	11	32	school	school	NOUN
ftr-311	11	33	.	.	PUNCT
ftr-311	12	1	1	1	NUM
ftr-311	12	2	.	.	SYM
ftr-311	12	3	103	103	NUM
ftr-311	12	4	t.c	t.c	PROPN
ftr-311	12	5	.	.	PROPN
ftr-311	12	6	memo	memo	NOUN
ftr-311	12	7	(	(	PUNCT
ftr-311	12	8	cch	cch	PROPN
ftr-311	12	9	)	)	PUNCT
ftr-311	12	10	1814	1814	NUM
ftr-311	12	11	,	,	PUNCT
ftr-311	12	12	t.c	t.c	PROPN
ftr-311	12	13	.	.	PROPN
ftr-311	12	14	memo	memo	NOUN
ftr-311	12	15	(	(	PUNCT
ftr-311	12	16	ria	ria	PROPN
ftr-311	12	17	)	)	PUNCT
ftr-311	12	18	¶	¶	PROPN
ftr-311	12	19	2012	2012	NUM
ftr-311	12	20	-	-	SYM
ftr-311	12	21	152	152	NUM
ftr-311	12	22	.	.	NOUN
ftr-311	12	23	2	2	X
ftr-311	12	24	.	.	X
ftr-311	12	25	all	all	DET
ftr-311	12	26	subsequent	subsequent	ADJ
ftr-311	12	27	statutory	statutory	ADJ
ftr-311	12	28	references	reference	NOUN
ftr-311	12	29	,	,	PUNCT
ftr-311	12	30	both	both	CCONJ
ftr-311	12	31	in	in	ADP
ftr-311	12	32	text	text	NOUN
ftr-311	12	33	and	and	CCONJ
ftr-311	12	34	in	in	ADP
ftr-311	12	35	footnotes	footnote	NOUN
ftr-311	12	36	,	,	PUNCT
ftr-311	12	37	are	be	AUX
ftr-311	12	38	to	to	ADP
ftr-311	12	39	the	the	DET
ftr-311	12	40	internal	internal	ADJ
ftr-311	12	41	revenue	revenue	NOUN
ftr-311	12	42	code	code	NOUN
ftr-311	12	43	of	of	ADP
ftr-311	12	44	1986	1986	NUM
ftr-311	12	45	,	,	PUNCT
ftr-311	12	46	as	as	SCONJ
ftr-311	12	47	amended	amend	VERB
ftr-311	12	48	,	,	PUNCT
ftr-311	12	49	unless	unless	SCONJ
ftr-311	12	50	otherwise	otherwise	ADV
ftr-311	12	51	specified	specify	VERB
ftr-311	12	52	.	.	PUNCT
ftr-311	13	1	276	276	NUM
ftr-311	13	2	florida	florida	PROPN
ftr-311	13	3	tax	tax	NOUN
ftr-311	13	4	review	review	NOUN
ftr-311	13	5	[	[	X
ftr-311	13	6	vol	vol	NOUN
ftr-311	13	7	.	.	PUNCT
ftr-311	14	1	14:7	14:7	NUM
ftr-311	14	2	the	the	DET
ftr-311	14	3	tax	tax	NOUN
ftr-311	14	4	court	court	NOUN
ftr-311	14	5	rejected	reject	VERB
ftr-311	14	6	the	the	DET
ftr-311	14	7	taxpayer	taxpayer	NOUN
ftr-311	14	8	’s	’s	PART
ftr-311	14	9	argument	argument	NOUN
ftr-311	14	10	that	that	SCONJ
ftr-311	14	11	the	the	DET
ftr-311	14	12	deduction	deduction	NOUN
ftr-311	14	13	be	be	AUX
ftr-311	14	14	allowed	allow	VERB
ftr-311	14	15	on	on	ADP
ftr-311	14	16	the	the	DET
ftr-311	14	17	basis	basis	NOUN
ftr-311	14	18	of	of	ADP
ftr-311	14	19	substantial	substantial	ADJ
ftr-311	14	20	compliance	compliance	NOUN
ftr-311	14	21	with	with	ADP
ftr-311	14	22	the	the	DET
ftr-311	14	23	regulations	regulation	NOUN
ftr-311	14	24	’	'	PUNCT
ftr-311	14	25	requirements	requirement	NOUN
ftr-311	14	26	.	.	PUNCT
ftr-311	15	1	the	the	DET
ftr-311	15	2	court	court	NOUN
ftr-311	15	3	explained	explain	VERB
ftr-311	15	4	that	that	SCONJ
ftr-311	15	5	substantial	substantial	ADJ
ftr-311	15	6	compliance	compliance	NOUN
ftr-311	15	7	is	be	AUX
ftr-311	15	8	not	not	PART
ftr-311	15	9	possible	possible	ADJ
ftr-311	15	10	without	without	ADP
ftr-311	15	11	a	a	DET
ftr-311	15	12	qualified	qualified	ADJ
ftr-311	15	13	appraisal	appraisal	NOUN
ftr-311	15	14	because	because	SCONJ
ftr-311	15	15	such	such	DET
ftr-311	15	16	an	an	DET
ftr-311	15	17	appraisal	appraisal	NOUN
ftr-311	15	18	is	be	AUX
ftr-311	15	19	an	an	DET
ftr-311	15	20	essential	essential	ADJ
ftr-311	15	21	requirement	requirement	NOUN
ftr-311	15	22	of	of	ADP
ftr-311	15	23	the	the	DET
ftr-311	15	24	statutory	statutory	ADJ
ftr-311	15	25	scheme	scheme	NOUN
ftr-311	15	26	.	.	PUNCT
ftr-311	16	1	the	the	DET
ftr-311	16	2	opinion	opinion	NOUN
ftr-311	16	3	concluded	conclude	VERB
ftr-311	16	4	with	with	ADP
ftr-311	16	5	this	this	DET
ftr-311	16	6	regret	regret	NOUN
ftr-311	16	7	:	:	PUNCT
ftr-311	16	8	we	we	PRON
ftr-311	16	9	recognize	recognize	VERB
ftr-311	16	10	that	that	SCONJ
ftr-311	16	11	this	this	DET
ftr-311	16	12	result	result	NOUN
ftr-311	16	13	is	be	AUX
ftr-311	16	14	harsh	harsh	ADJ
ftr-311	16	15	—	—	PUNCT
ftr-311	16	16	a	a	DET
ftr-311	16	17	complete	complete	ADJ
ftr-311	16	18	denial	denial	NOUN
ftr-311	16	19	of	of	ADP
ftr-311	16	20	charitable	charitable	ADJ
ftr-311	16	21	deductions	deduction	NOUN
ftr-311	16	22	to	to	ADP
ftr-311	16	23	a	a	DET
ftr-311	16	24	couple	couple	NOUN
ftr-311	16	25	that	that	PRON
ftr-311	16	26	did	do	AUX
ftr-311	16	27	not	not	PART
ftr-311	16	28	overvalue	overvalue	VERB
ftr-311	16	29	and	and	CCONJ
ftr-311	16	30	may	may	AUX
ftr-311	16	31	well	well	ADV
ftr-311	16	32	have	have	AUX
ftr-311	16	33	undervalued	undervalue	VERB
ftr-311	16	34	,	,	PUNCT
ftr-311	16	35	their	their	PRON
ftr-311	16	36	contribution	contribution	NOUN
ftr-311	16	37	—	—	PUNCT
ftr-311	16	38	all	all	PRON
ftr-311	16	39	reported	report	VERB
ftr-311	16	40	on	on	ADP
ftr-311	16	41	forms	form	NOUN
ftr-311	16	42	that	that	SCONJ
ftr-311	16	43	even	even	ADV
ftr-311	16	44	to	to	ADP
ftr-311	16	45	the	the	DET
ftr-311	16	46	court	court	NOUN
ftr-311	16	47	’s	’s	PART
ftr-311	16	48	eyes	eye	NOUN
ftr-311	16	49	seemed	seem	VERB
ftr-311	16	50	likely	likely	ADJ
ftr-311	16	51	to	to	PART
ftr-311	16	52	mislead	mislead	VERB
ftr-311	16	53	someone	someone	PRON
ftr-311	16	54	who	who	PRON
ftr-311	16	55	did	do	AUX
ftr-311	16	56	n’t	not	PART
ftr-311	16	57	read	read	VERB
ftr-311	16	58	the	the	DET
ftr-311	16	59	instructions	instruction	NOUN
ftr-311	16	60	.	.	PUNCT
ftr-311	17	1	but	but	CCONJ
ftr-311	17	2	the	the	DET
ftr-311	17	3	problems	problem	NOUN
ftr-311	17	4	of	of	ADP
ftr-311	17	5	misvalued	misvalued	ADJ
ftr-311	17	6	property	property	NOUN
ftr-311	17	7	are	be	AUX
ftr-311	17	8	so	so	ADV
ftr-311	17	9	great	great	ADJ
ftr-311	17	10	that	that	SCONJ
ftr-311	17	11	congress	congress	PROPN
ftr-311	17	12	was	be	AUX
ftr-311	17	13	quite	quite	ADV
ftr-311	17	14	specific	specific	ADJ
ftr-311	17	15	about	about	ADP
ftr-311	17	16	what	what	PRON
ftr-311	17	17	the	the	DET
ftr-311	17	18	charitably	charitably	ADV
ftr-311	17	19	inclined	incline	VERB
ftr-311	17	20	have	have	AUX
ftr-311	17	21	to	to	PART
ftr-311	17	22	do	do	VERB
ftr-311	17	23	to	to	PART
ftr-311	17	24	defend	defend	VERB
ftr-311	17	25	their	their	PRON
ftr-311	17	26	deduction	deduction	NOUN
ftr-311	17	27	,	,	PUNCT
ftr-311	17	28	and	and	CCONJ
ftr-311	17	29	we	we	PRON
ftr-311	17	30	can	can	AUX
ftr-311	17	31	not	not	PART
ftr-311	17	32	in	in	ADP
ftr-311	17	33	a	a	DET
ftr-311	17	34	single	single	ADJ
ftr-311	17	35	sympathetic	sympathetic	ADJ
ftr-311	17	36	case	case	NOUN
ftr-311	17	37	undermine	undermine	VERB
ftr-311	17	38	those	those	PRON
ftr-311	17	39	rules.3	rules.3	ADJ
ftr-311	17	40	less	less	ADJ
ftr-311	17	41	than	than	ADP
ftr-311	17	42	two	two	NUM
ftr-311	17	43	weeks	week	NOUN
ftr-311	17	44	earlier	early	ADV
ftr-311	17	45	,	,	PUNCT
ftr-311	17	46	in	in	ADP
ftr-311	17	47	durden	durden	PROPN
ftr-311	17	48	v.	v.	PROPN
ftr-311	17	49	commissioner,4	commissioner,4	VERB
ftr-311	17	50	the	the	DET
ftr-311	17	51	tax	tax	NOUN
ftr-311	17	52	court	court	NOUN
ftr-311	17	53	had	have	AUX
ftr-311	17	54	denied	deny	VERB
ftr-311	17	55	a	a	DET
ftr-311	17	56	charitable	charitable	ADJ
ftr-311	17	57	contribution	contribution	NOUN
ftr-311	17	58	deduction	deduction	NOUN
ftr-311	17	59	claimed	claim	VERB
ftr-311	17	60	in	in	ADP
ftr-311	17	61	2007	2007	NUM
ftr-311	17	62	for	for	ADP
ftr-311	17	63	cash	cash	NOUN
ftr-311	17	64	contributions	contribution	NOUN
ftr-311	17	65	of	of	ADP
ftr-311	17	66	more	more	ADJ
ftr-311	17	67	than	than	ADP
ftr-311	17	68	$	$	SYM
ftr-311	17	69	25,000	25,000	NUM
ftr-311	17	70	given	give	VERB
ftr-311	17	71	primarily	primarily	ADV
ftr-311	17	72	to	to	ADP
ftr-311	17	73	the	the	DET
ftr-311	17	74	taxpayers	taxpayer	NOUN
ftr-311	17	75	’	’	PART
ftr-311	17	76	church	church	NOUN
ftr-311	17	77	.	.	PUNCT
ftr-311	18	1	the	the	DET
ftr-311	18	2	taxpayers	taxpayer	NOUN
ftr-311	18	3	had	have	AUX
ftr-311	18	4	failed	fail	VERB
ftr-311	18	5	to	to	PART
ftr-311	18	6	obtain	obtain	VERB
ftr-311	18	7	a	a	DET
ftr-311	18	8	contemporaneous	contemporaneous	ADJ
ftr-311	18	9	acknowledgment	acknowledgment	NOUN
ftr-311	18	10	from	from	ADP
ftr-311	18	11	the	the	DET
ftr-311	18	12	church	church	NOUN
ftr-311	18	13	stating	state	VERB
ftr-311	18	14	whether	whether	SCONJ
ftr-311	18	15	any	any	DET
ftr-311	18	16	goods	good	NOUN
ftr-311	18	17	or	or	CCONJ
ftr-311	18	18	services	service	NOUN
ftr-311	18	19	had	have	AUX
ftr-311	18	20	been	be	AUX
ftr-311	18	21	provided	provide	VERB
ftr-311	18	22	in	in	ADP
ftr-311	18	23	consideration	consideration	NOUN
ftr-311	18	24	for	for	ADP
ftr-311	18	25	the	the	DET
ftr-311	18	26	contribution	contribution	NOUN
ftr-311	18	27	,	,	PUNCT
ftr-311	18	28	as	as	SCONJ
ftr-311	18	29	required	require	VERB
ftr-311	18	30	by	by	ADP
ftr-311	18	31	section	section	NOUN
ftr-311	18	32	170(f)(8)(b	170(f)(8)(b	PROPN
ftr-311	18	33	)	)	PUNCT
ftr-311	18	34	of	of	ADP
ftr-311	18	35	the	the	DET
ftr-311	18	36	internal	internal	ADJ
ftr-311	18	37	revenue	revenue	NOUN
ftr-311	18	38	code	code	NOUN
ftr-311	18	39	and	and	CCONJ
ftr-311	18	40	regulations	regulation	NOUN
ftr-311	18	41	section	section	NOUN
ftr-311	18	42	1.170a13(f)(2	1.170a13(f)(2	NUM
ftr-311	18	43	)	)	PUNCT
ftr-311	18	44	for	for	ADP
ftr-311	18	45	any	any	DET
ftr-311	18	46	contribution	contribution	NOUN
ftr-311	18	47	of	of	ADP
ftr-311	18	48	$	$	SYM
ftr-311	18	49	250	250	NUM
ftr-311	18	50	or	or	CCONJ
ftr-311	18	51	more	more	ADJ
ftr-311	18	52	.	.	PUNCT
ftr-311	19	1	the	the	DET
ftr-311	19	2	taxpayers	taxpayer	NOUN
ftr-311	19	3	received	receive	VERB
ftr-311	19	4	such	such	DET
ftr-311	19	5	a	a	DET
ftr-311	19	6	letter	letter	NOUN
ftr-311	19	7	in	in	ADP
ftr-311	19	8	2009	2009	NUM
ftr-311	19	9	,	,	PUNCT
ftr-311	19	10	but	but	CCONJ
ftr-311	19	11	that	that	DET
ftr-311	19	12	letter	letter	NOUN
ftr-311	19	13	did	do	AUX
ftr-311	19	14	not	not	PART
ftr-311	19	15	meet	meet	VERB
ftr-311	19	16	the	the	DET
ftr-311	19	17	“	"	PUNCT
ftr-311	19	18	contemporaneous	contemporaneous	ADJ
ftr-311	19	19	”	"	PUNCT
ftr-311	19	20	requirement.5	requirement.5	NOUN
ftr-311	19	21	3	3	NUM
ftr-311	19	22	.	.	PUNCT
ftr-311	19	23	mohamed	mohamed	PROPN
ftr-311	19	24	,	,	PUNCT
ftr-311	19	25	103	103	NUM
ftr-311	19	26	t.c	t.c	PROPN
ftr-311	19	27	.	.	PROPN
ftr-311	19	28	memo	memo	NOUN
ftr-311	19	29	(	(	PUNCT
ftr-311	19	30	cch	cch	NOUN
ftr-311	19	31	)	)	PUNCT
ftr-311	19	32	at	at	ADP
ftr-311	19	33	1820	1820	NUM
ftr-311	19	34	.	.	PUNCT
ftr-311	20	1	4	4	NUM
ftr-311	20	2	.	.	NOUN
ftr-311	20	3	103	103	NUM
ftr-311	20	4	t.c	t.c	PROPN
ftr-311	20	5	.	.	PROPN
ftr-311	20	6	memo	memo	NOUN
ftr-311	20	7	(	(	PUNCT
ftr-311	20	8	cch	cch	PROPN
ftr-311	20	9	)	)	PUNCT
ftr-311	20	10	1762	1762	NUM
ftr-311	20	11	,	,	PUNCT
ftr-311	20	12	t.c	t.c	PROPN
ftr-311	20	13	.	.	PROPN
ftr-311	20	14	memo	memo	NOUN
ftr-311	20	15	(	(	PUNCT
ftr-311	20	16	ria	ria	PROPN
ftr-311	20	17	)	)	PUNCT
ftr-311	20	18	¶	¶	PROPN
ftr-311	20	19	2012	2012	NUM
ftr-311	20	20	-	-	SYM
ftr-311	20	21	140	140	NUM
ftr-311	20	22	.	.	NOUN
ftr-311	20	23	5	5	NUM
ftr-311	20	24	.	.	X
ftr-311	21	1	a	a	DET
ftr-311	21	2	contemporaneous	contemporaneous	ADJ
ftr-311	21	3	written	write	VERB
ftr-311	21	4	acknowledgment	acknowledgment	NOUN
ftr-311	21	5	is	be	AUX
ftr-311	21	6	required	require	VERB
ftr-311	21	7	for	for	ADP
ftr-311	21	8	any	any	DET
ftr-311	21	9	contribution	contribution	NOUN
ftr-311	21	10	of	of	ADP
ftr-311	21	11	$	$	SYM
ftr-311	21	12	250	250	NUM
ftr-311	21	13	or	or	CCONJ
ftr-311	21	14	more	more	ADJ
ftr-311	21	15	in	in	ADP
ftr-311	21	16	order	order	NOUN
ftr-311	21	17	for	for	SCONJ
ftr-311	21	18	a	a	DET
ftr-311	21	19	donor	donor	NOUN
ftr-311	21	20	to	to	PART
ftr-311	21	21	take	take	VERB
ftr-311	21	22	the	the	DET
ftr-311	21	23	charitable	charitable	ADJ
ftr-311	21	24	contribution	contribution	NOUN
ftr-311	21	25	deduction	deduction	NOUN
ftr-311	21	26	.	.	PUNCT
ftr-311	22	1	see	see	VERB
ftr-311	22	2	i.r.c	i.r.c	NOUN
ftr-311	22	3	.	.	PUNCT
ftr-311	23	1	§	§	PROPN
ftr-311	23	2	170(f)(8)(b	170(f)(8)(b	PROPN
ftr-311	23	3	)	)	PUNCT
ftr-311	23	4	.	.	PUNCT
ftr-311	24	1	it	it	PRON
ftr-311	24	2	must	must	AUX
ftr-311	24	3	include	include	VERB
ftr-311	24	4	the	the	DET
ftr-311	24	5	amount	amount	NOUN
ftr-311	24	6	of	of	ADP
ftr-311	24	7	cash	cash	NOUN
ftr-311	24	8	and	and	CCONJ
ftr-311	24	9	a	a	DET
ftr-311	24	10	description	description	NOUN
ftr-311	24	11	(	(	PUNCT
ftr-311	24	12	but	but	CCONJ
ftr-311	24	13	not	not	PART
ftr-311	24	14	value	value	NOUN
ftr-311	24	15	)	)	PUNCT
ftr-311	24	16	of	of	ADP
ftr-311	24	17	any	any	DET
ftr-311	24	18	property	property	NOUN
ftr-311	24	19	other	other	ADJ
ftr-311	24	20	than	than	SCONJ
ftr-311	24	21	cash	cash	NOUN
ftr-311	24	22	contributed	contribute	VERB
ftr-311	24	23	,	,	PUNCT
ftr-311	24	24	state	state	VERB
ftr-311	24	25	whether	whether	SCONJ
ftr-311	24	26	the	the	DET
ftr-311	24	27	donee	donee	NOUN
ftr-311	24	28	organization	organization	NOUN
ftr-311	24	29	provided	provide	VERB
ftr-311	24	30	any	any	DET
ftr-311	24	31	goods	good	NOUN
ftr-311	24	32	or	or	CCONJ
ftr-311	24	33	services	service	NOUN
ftr-311	24	34	in	in	ADP
ftr-311	24	35	consideration	consideration	NOUN
ftr-311	24	36	,	,	PUNCT
ftr-311	24	37	in	in	ADP
ftr-311	24	38	whole	whole	NOUN
ftr-311	24	39	or	or	CCONJ
ftr-311	24	40	in	in	ADP
ftr-311	24	41	part	part	NOUN
ftr-311	24	42	,	,	PUNCT
ftr-311	24	43	for	for	SCONJ
ftr-311	24	44	any	any	DET
ftr-311	24	45	property	property	NOUN
ftr-311	24	46	contributed	contribute	VERB
ftr-311	24	47	,	,	PUNCT
ftr-311	24	48	and	and	CCONJ
ftr-311	24	49	also	also	ADV
ftr-311	24	50	entail	entail	VERB
ftr-311	24	51	a	a	DET
ftr-311	24	52	description	description	NOUN
ftr-311	24	53	and	and	CCONJ
ftr-311	24	54	good	good	ADJ
ftr-311	24	55	-	-	PUNCT
ftr-311	24	56	faith	faith	NOUN
ftr-311	24	57	estimate	estimate	NOUN
ftr-311	24	58	of	of	ADP
ftr-311	24	59	the	the	DET
ftr-311	24	60	value	value	NOUN
ftr-311	24	61	or	or	CCONJ
ftr-311	24	62	service	service	NOUN
ftr-311	24	63	provided	provide	VERB
ftr-311	24	64	by	by	ADP
ftr-311	24	65	the	the	DET
ftr-311	24	66	donee	donee	NOUN
ftr-311	24	67	organization	organization	NOUN
ftr-311	24	68	(	(	PUNCT
ftr-311	24	69	other	other	ADJ
ftr-311	24	70	than	than	ADP
ftr-311	24	71	intangible	intangible	ADJ
ftr-311	24	72	religious	religious	ADJ
ftr-311	24	73	benefits	benefit	NOUN
ftr-311	24	74	)	)	PUNCT
ftr-311	24	75	.	.	PUNCT
ftr-311	25	1	i.r.c	i.r.c	NOUN
ftr-311	25	2	.	.	PUNCT
ftr-311	26	1	§	§	PROPN
ftr-311	26	2	170(f)(8)(b)(i)-(iii	170(f)(8)(b)(i)-(iii	NUM
ftr-311	26	3	)	)	PUNCT
ftr-311	26	4	.	.	PUNCT
ftr-311	27	1	a	a	DET
ftr-311	27	2	written	write	VERB
ftr-311	27	3	acknowledgment	acknowledgment	NOUN
ftr-311	27	4	is	be	AUX
ftr-311	27	5	“	"	PUNCT
ftr-311	27	6	contemporaneous	contemporaneous	ADJ
ftr-311	27	7	”	"	PUNCT
ftr-311	27	8	if	if	SCONJ
ftr-311	27	9	it	it	PRON
ftr-311	27	10	is	be	AUX
ftr-311	27	11	obtained	obtain	VERB
ftr-311	27	12	by	by	ADP
ftr-311	27	13	the	the	DET
ftr-311	27	14	taxpayer	taxpayer	NOUN
ftr-311	27	15	on	on	ADP
ftr-311	27	16	or	or	CCONJ
ftr-311	27	17	before	before	ADP
ftr-311	27	18	the	the	DET
ftr-311	27	19	earlier	early	ADJ
ftr-311	27	20	of	of	ADP
ftr-311	27	21	:	:	PUNCT
ftr-311	27	22	(	(	PUNCT
ftr-311	27	23	1	1	X
ftr-311	27	24	)	)	PUNCT
ftr-311	27	25	the	the	DET
ftr-311	27	26	date	date	NOUN
ftr-311	27	27	the	the	DET
ftr-311	27	28	taxpayer	taxpayer	NOUN
ftr-311	27	29	files	file	VERB
ftr-311	27	30	the	the	DET
ftr-311	27	31	original	original	ADJ
ftr-311	27	32	return	return	NOUN
ftr-311	27	33	for	for	ADP
ftr-311	27	34	the	the	DET
ftr-311	27	35	taxable	taxable	ADJ
ftr-311	27	36	year	year	NOUN
ftr-311	27	37	of	of	ADP
ftr-311	27	38	the	the	DET
ftr-311	27	39	contribution	contribution	NOUN
ftr-311	27	40	,	,	PUNCT
ftr-311	27	41	or	or	CCONJ
ftr-311	27	42	(	(	PUNCT
ftr-311	27	43	2	2	X
ftr-311	27	44	)	)	PUNCT
ftr-311	27	45	the	the	DET
ftr-311	27	46	due	due	ADJ
ftr-311	27	47	date	date	NOUN
ftr-311	27	48	(	(	PUNCT
ftr-311	27	49	including	include	VERB
ftr-311	27	50	extensions	extension	NOUN
ftr-311	27	51	)	)	PUNCT
ftr-311	27	52	for	for	ADP
ftr-311	27	53	filing	file	VERB
ftr-311	27	54	the	the	DET
ftr-311	27	55	original	original	ADJ
ftr-311	27	56	return	return	NOUN
ftr-311	27	57	for	for	ADP
ftr-311	27	58	the	the	DET
ftr-311	27	59	year	year	NOUN
ftr-311	27	60	.	.	PUNCT
ftr-311	28	1	i.r.c	i.r.c	NOUN
ftr-311	28	2	.	.	PUNCT
ftr-311	29	1	§	§	PROPN
ftr-311	29	2	170(f)(8)(c	170(f)(8)(c	PROPN
ftr-311	29	3	)	)	PUNCT
ftr-311	29	4	;	;	PUNCT
ftr-311	30	1	reg	reg	NOUN
ftr-311	30	2	.	.	PUNCT
ftr-311	31	1	§	§	PROPN
ftr-311	31	2	1.170a-13(f)(3	1.170a-13(f)(3	NUM
ftr-311	31	3	)	)	PUNCT
ftr-311	31	4	.	.	PUNCT
ftr-311	32	1	quite	quite	ADV
ftr-311	32	2	surprisingly	surprisingly	ADV
ftr-311	32	3	,	,	PUNCT
ftr-311	32	4	the	the	DET
ftr-311	32	5	requirements	requirement	NOUN
ftr-311	32	6	for	for	ADP
ftr-311	32	7	a	a	DET
ftr-311	32	8	contemporaneous	contemporaneous	ADJ
ftr-311	32	9	written	write	VERB
ftr-311	32	10	acknowledgment	acknowledgment	NOUN
ftr-311	32	11	do	do	AUX
ftr-311	32	12	not	not	PART
ftr-311	32	13	include	include	VERB
ftr-311	32	14	stating	state	VERB
ftr-311	32	15	the	the	DET
ftr-311	32	16	date	date	NOUN
ftr-311	32	17	of	of	ADP
ftr-311	32	18	the	the	DET
ftr-311	32	19	contribution	contribution	NOUN
ftr-311	32	20	.	.	PUNCT
ftr-311	33	1	the	the	DET
ftr-311	33	2	date	date	NOUN
ftr-311	33	3	of	of	ADP
ftr-311	33	4	contribution	contribution	NOUN
ftr-311	33	5	,	,	PUNCT
ftr-311	33	6	however	however	ADV
ftr-311	33	7	,	,	PUNCT
ftr-311	33	8	is	be	AUX
ftr-311	33	9	important	important	ADJ
ftr-311	33	10	.	.	PUNCT
ftr-311	34	1	an	an	DET
ftr-311	34	2	acknowledgment	acknowledgment	NOUN
ftr-311	34	3	received	receive	VERB
ftr-311	34	4	after	after	ADP
ftr-311	34	5	january	january	PROPN
ftr-311	34	6	1	1	NUM
ftr-311	34	7	of	of	ADP
ftr-311	34	8	year	year	NOUN
ftr-311	34	9	2	2	NUM
ftr-311	34	10	,	,	PUNCT
ftr-311	34	11	but	but	CCONJ
ftr-311	34	12	before	before	ADP
ftr-311	34	13	the	the	DET
ftr-311	34	14	filing	filing	NOUN
ftr-311	34	15	or	or	CCONJ
ftr-311	34	16	due	due	ADJ
ftr-311	34	17	date	date	NOUN
ftr-311	34	18	of	of	ADP
ftr-311	34	19	the	the	DET
ftr-311	34	20	taxpayer	taxpayer	NOUN
ftr-311	34	21	’s	’s	PART
ftr-311	34	22	return	return	NOUN
ftr-311	34	23	for	for	ADP
ftr-311	34	24	year	year	NOUN
ftr-311	34	25	1	1	NUM
ftr-311	34	26	,	,	PUNCT
ftr-311	34	27	could	could	AUX
ftr-311	34	28	relate	relate	VERB
ftr-311	34	29	to	to	ADP
ftr-311	34	30	a	a	DET
ftr-311	34	31	gift	gift	NOUN
ftr-311	34	32	in	in	ADP
ftr-311	34	33	either	either	DET
ftr-311	34	34	year	year	NOUN
ftr-311	34	35	1	1	NUM
ftr-311	34	36	or	or	CCONJ
ftr-311	34	37	year	year	NOUN
ftr-311	34	38	2	2	NUM
ftr-311	34	39	.	.	PUNCT
ftr-311	34	40	because	because	SCONJ
ftr-311	34	41	of	of	ADP
ftr-311	34	42	such	such	DET
ftr-311	34	43	an	an	DET
ftr-311	34	44	ambiguity	ambiguity	NOUN
ftr-311	34	45	,	,	PUNCT
ftr-311	34	46	the	the	DET
ftr-311	34	47	year	year	NOUN
ftr-311	34	48	of	of	ADP
ftr-311	34	49	contribution	contribution	NOUN
ftr-311	34	50	of	of	ADP
ftr-311	34	51	an	an	DET
ftr-311	34	52	almost	almost	ADV
ftr-311	34	53	million	million	NUM
ftr-311	34	54	-	-	PUNCT
ftr-311	34	55	dollar	dollar	NOUN
ftr-311	34	56	gift	gift	NOUN
ftr-311	34	57	and	and	CCONJ
ftr-311	34	58	the	the	DET
ftr-311	34	59	validity	validity	NOUN
ftr-311	34	60	of	of	ADP
ftr-311	34	61	the	the	DET
ftr-311	34	62	written	write	VERB
ftr-311	34	63	acknowledgment	acknowledgment	NOUN
ftr-311	34	64	were	be	AUX
ftr-311	34	65	important	important	ADJ
ftr-311	34	66	issues	issue	NOUN
ftr-311	34	67	in	in	ADP
ftr-311	34	68	the	the	DET
ftr-311	34	69	recent	recent	ADJ
ftr-311	34	70	criminal	criminal	ADJ
ftr-311	34	71	tax	tax	NOUN
ftr-311	34	72	trial	trial	NOUN
ftr-311	34	73	of	of	ADP
ftr-311	34	74	los	los	PROPN
ftr-311	34	75	angeles	angeles	PROPN
ftr-311	34	76	businessman	businessman	NOUN
ftr-311	34	77	howard	howard	PROPN
ftr-311	34	78	berger	berger	PROPN
ftr-311	34	79	.	.	PUNCT
ftr-311	35	1	berger	berger	PROPN
ftr-311	35	2	was	be	AUX
ftr-311	35	3	acquitted	acquit	VERB
ftr-311	35	4	of	of	ADP
ftr-311	35	5	the	the	DET
ftr-311	35	6	charge	charge	NOUN
ftr-311	35	7	related	relate	VERB
ftr-311	35	8	to	to	ADP
ftr-311	35	9	the	the	DET
ftr-311	35	10	charitable	charitable	ADJ
ftr-311	35	11	contribution	contribution	NOUN
ftr-311	35	12	along	along	ADP
ftr-311	35	13	with	with	ADP
ftr-311	35	14	all	all	DET
ftr-311	35	15	other	other	ADJ
ftr-311	35	16	2013	2013	NUM
ftr-311	35	17	]	]	PUNCT
ftr-311	35	18	reforming	reform	VERB
ftr-311	35	19	the	the	DET
ftr-311	35	20	charitable	charitable	ADJ
ftr-311	35	21	contribution	contribution	NOUN
ftr-311	35	22	substantiation	substantiation	NOUN
ftr-311	35	23	rules	rule	VERB
ftr-311	35	24	277	277	NUM
ftr-311	35	25	the	the	DET
ftr-311	35	26	taxpayers	taxpayer	NOUN
ftr-311	35	27	argued	argue	VERB
ftr-311	35	28	that	that	SCONJ
ftr-311	35	29	they	they	PRON
ftr-311	35	30	had	have	AUX
ftr-311	35	31	substantially	substantially	ADV
ftr-311	35	32	complied	comply	VERB
ftr-311	35	33	with	with	ADP
ftr-311	35	34	the	the	DET
ftr-311	35	35	statutory	statutory	ADJ
ftr-311	35	36	requirements	requirement	NOUN
ftr-311	35	37	.	.	PUNCT
ftr-311	36	1	as	as	ADP
ftr-311	36	2	in	in	ADP
ftr-311	36	3	mohamed	mohamed	PROPN
ftr-311	36	4	,	,	PUNCT
ftr-311	36	5	the	the	DET
ftr-311	36	6	tax	tax	NOUN
ftr-311	36	7	court	court	NOUN
ftr-311	36	8	in	in	ADP
ftr-311	36	9	durden	durden	PROPN
ftr-311	36	10	rejected	reject	VERB
ftr-311	36	11	the	the	DET
ftr-311	36	12	substantial	substantial	ADJ
ftr-311	36	13	compliance	compliance	NOUN
ftr-311	36	14	argument	argument	NOUN
ftr-311	36	15	.	.	PUNCT
ftr-311	37	1	it	it	PRON
ftr-311	37	2	found	find	VERB
ftr-311	37	3	that	that	SCONJ
ftr-311	37	4	a	a	DET
ftr-311	37	5	specific	specific	ADJ
ftr-311	37	6	and	and	CCONJ
ftr-311	37	7	timely	timely	ADJ
ftr-311	37	8	statement	statement	NOUN
ftr-311	37	9	regarding	regard	VERB
ftr-311	37	10	provision	provision	NOUN
ftr-311	37	11	of	of	ADP
ftr-311	37	12	goods	good	NOUN
ftr-311	37	13	or	or	CCONJ
ftr-311	37	14	services	service	NOUN
ftr-311	37	15	provided	provide	VERB
ftr-311	37	16	,	,	PUNCT
ftr-311	37	17	including	include	VERB
ftr-311	37	18	a	a	DET
ftr-311	37	19	specific	specific	ADJ
ftr-311	37	20	statement	statement	NOUN
ftr-311	37	21	if	if	SCONJ
ftr-311	37	22	none	none	NOUN
ftr-311	37	23	were	be	AUX
ftr-311	37	24	provided	provide	VERB
ftr-311	37	25	,	,	PUNCT
ftr-311	37	26	to	to	PART
ftr-311	37	27	be	be	AUX
ftr-311	37	28	essential	essential	ADJ
ftr-311	37	29	information	information	NOUN
ftr-311	37	30	required	require	VERB
ftr-311	37	31	by	by	ADP
ftr-311	37	32	the	the	DET
ftr-311	37	33	statute	statute	NOUN
ftr-311	37	34	since	since	SCONJ
ftr-311	37	35	such	such	ADJ
ftr-311	37	36	information	information	NOUN
ftr-311	37	37	is	be	AUX
ftr-311	37	38	necessary	necessary	ADJ
ftr-311	37	39	to	to	PART
ftr-311	37	40	determine	determine	VERB
ftr-311	37	41	the	the	DET
ftr-311	37	42	deductible	deductible	ADJ
ftr-311	37	43	amount	amount	NOUN
ftr-311	37	44	of	of	ADP
ftr-311	37	45	the	the	DET
ftr-311	37	46	taxpayers	taxpayer	NOUN
ftr-311	37	47	’	’	PART
ftr-311	37	48	contributions	contribution	NOUN
ftr-311	37	49	.	.	PUNCT
ftr-311	38	1	the	the	DET
ftr-311	38	2	tax	tax	NOUN
ftr-311	38	3	court	court	NOUN
ftr-311	38	4	acknowledged	acknowledge	VERB
ftr-311	38	5	that	that	SCONJ
ftr-311	38	6	it	it	PRON
ftr-311	38	7	had	have	AUX
ftr-311	38	8	permitted	permit	VERB
ftr-311	38	9	charitable	charitable	ADJ
ftr-311	38	10	contribution	contribution	NOUN
ftr-311	38	11	deductions	deduction	NOUN
ftr-311	38	12	in	in	ADP
ftr-311	38	13	some	some	DET
ftr-311	38	14	situations	situation	NOUN
ftr-311	38	15	where	where	SCONJ
ftr-311	38	16	taxpayers	taxpayer	NOUN
ftr-311	38	17	had	have	AUX
ftr-311	38	18	demonstrated	demonstrate	VERB
ftr-311	38	19	only	only	ADV
ftr-311	38	20	substantial	substantial	ADJ
ftr-311	38	21	compliance	compliance	NOUN
ftr-311	38	22	with	with	ADP
ftr-311	38	23	the	the	DET
ftr-311	38	24	statutory	statutory	ADJ
ftr-311	38	25	requirements	requirement	NOUN
ftr-311	38	26	.	.	PUNCT
ftr-311	39	1	it	it	PRON
ftr-311	39	2	described	describe	VERB
ftr-311	39	3	those	those	DET
ftr-311	39	4	cases	case	NOUN
ftr-311	39	5	,	,	PUNCT
ftr-311	39	6	unlike	unlike	ADP
ftr-311	39	7	this	this	DET
ftr-311	39	8	one	one	NOUN
ftr-311	39	9	,	,	PUNCT
ftr-311	39	10	as	as	ADP
ftr-311	39	11	involving	involve	VERB
ftr-311	39	12	“	"	PUNCT
ftr-311	39	13	procedural	procedural	ADJ
ftr-311	39	14	requirements	requirement	NOUN
ftr-311	39	15	where	where	SCONJ
ftr-311	39	16	,	,	PUNCT
ftr-311	39	17	despite	despite	SCONJ
ftr-311	39	18	a	a	DET
ftr-311	39	19	lack	lack	NOUN
ftr-311	39	20	of	of	ADP
ftr-311	39	21	strict	strict	ADJ
ftr-311	39	22	compliance	compliance	NOUN
ftr-311	39	23	,	,	PUNCT
ftr-311	39	24	the	the	DET
ftr-311	39	25	taxpayer	taxpayer	NOUN
ftr-311	39	26	substantially	substantially	ADV
ftr-311	39	27	complied	comply	VERB
ftr-311	39	28	by	by	ADP
ftr-311	39	29	fulfilling	fulfil	VERB
ftr-311	39	30	the	the	DET
ftr-311	39	31	essential	essential	ADJ
ftr-311	39	32	statutory	statutory	ADJ
ftr-311	39	33	purpose	purpose	NOUN
ftr-311	39	34	.	.	PUNCT
ftr-311	39	35	”6	”6	PUNCT
ftr-311	39	36	these	these	DET
ftr-311	39	37	two	two	NUM
ftr-311	39	38	cases	case	NOUN
ftr-311	39	39	lit	light	VERB
ftr-311	39	40	a	a	DET
ftr-311	39	41	firestorm	firestorm	NOUN
ftr-311	39	42	of	of	ADP
ftr-311	39	43	outrage	outrage	NOUN
ftr-311	39	44	in	in	ADP
ftr-311	39	45	various	various	ADJ
ftr-311	39	46	circles	circle	NOUN
ftr-311	39	47	,	,	PUNCT
ftr-311	39	48	including	include	VERB
ftr-311	39	49	the	the	DET
ftr-311	39	50	tax	tax	NOUN
ftr-311	39	51	-	-	PUNCT
ftr-311	39	52	law	law	NOUN
ftr-311	39	53	professor	professor	NOUN
ftr-311	39	54	listserv	listserv	NOUN
ftr-311	39	55	.	.	PUNCT
ftr-311	40	1	that	that	SCONJ
ftr-311	40	2	a	a	DET
ftr-311	40	3	group	group	NOUN
ftr-311	40	4	of	of	ADP
ftr-311	40	5	academics	academic	NOUN
ftr-311	40	6	that	that	PRON
ftr-311	40	7	tends	tend	VERB
ftr-311	40	8	to	to	PART
ftr-311	40	9	be	be	AUX
ftr-311	40	10	pro	pro	ADJ
ftr-311	40	11	-	-	ADJ
ftr-311	40	12	rule	rule	ADJ
ftr-311	40	13	and	and	CCONJ
ftr-311	40	14	pro	pro	ADJ
ftr-311	40	15	-	-	ADJ
ftr-311	40	16	government	government	NOUN
ftr-311	40	17	objected	object	VERB
ftr-311	40	18	so	so	ADV
ftr-311	40	19	vociferously	vociferously	ADV
ftr-311	40	20	to	to	ADP
ftr-311	40	21	these	these	DET
ftr-311	40	22	cases	case	NOUN
ftr-311	40	23	should	should	AUX
ftr-311	40	24	give	give	VERB
ftr-311	40	25	one	one	NUM
ftr-311	40	26	pause	pause	NOUN
ftr-311	40	27	about	about	ADP
ftr-311	40	28	the	the	DET
ftr-311	40	29	set	set	NOUN
ftr-311	40	30	of	of	ADP
ftr-311	40	31	rules	rule	NOUN
ftr-311	40	32	these	these	DET
ftr-311	40	33	cases	case	NOUN
ftr-311	40	34	apply	apply	VERB
ftr-311	40	35	.	.	PUNCT
ftr-311	41	1	(	(	PUNCT
ftr-311	41	2	i	i	PRON
ftr-311	41	3	will	will	AUX
ftr-311	41	4	return	return	VERB
ftr-311	41	5	at	at	ADP
ftr-311	41	6	the	the	DET
ftr-311	41	7	end	end	NOUN
ftr-311	41	8	of	of	ADP
ftr-311	41	9	this	this	DET
ftr-311	41	10	paper	paper	NOUN
ftr-311	41	11	to	to	ADP
ftr-311	41	12	the	the	DET
ftr-311	41	13	academics	academic	NOUN
ftr-311	41	14	’	'	PUNCT
ftr-311	41	15	suggestions	suggestion	NOUN
ftr-311	41	16	for	for	ADP
ftr-311	41	17	change	change	NOUN
ftr-311	41	18	.	.	PUNCT
ftr-311	41	19	)	)	PUNCT
ftr-311	42	1	the	the	DET
ftr-311	42	2	line	line	NOUN
ftr-311	42	3	that	that	PRON
ftr-311	42	4	the	the	DET
ftr-311	42	5	tax	tax	NOUN
ftr-311	42	6	court	court	NOUN
ftr-311	42	7	has	have	AUX
ftr-311	42	8	drawn	draw	VERB
ftr-311	42	9	between	between	ADP
ftr-311	42	10	failures	failure	NOUN
ftr-311	42	11	that	that	PRON
ftr-311	42	12	satisfy	satisfy	VERB
ftr-311	42	13	the	the	DET
ftr-311	42	14	judicial	judicial	ADJ
ftr-311	42	15	doctrine	doctrine	NOUN
ftr-311	42	16	of	of	ADP
ftr-311	42	17	substantial	substantial	ADJ
ftr-311	42	18	compliance	compliance	NOUN
ftr-311	42	19	and	and	CCONJ
ftr-311	42	20	those	those	PRON
ftr-311	42	21	that	that	PRON
ftr-311	42	22	do	do	AUX
ftr-311	42	23	not	not	PART
ftr-311	42	24	also	also	ADV
ftr-311	42	25	demands	demand	VERB
ftr-311	42	26	consideration	consideration	NOUN
ftr-311	42	27	.	.	PUNCT
ftr-311	43	1	the	the	DET
ftr-311	43	2	question	question	NOUN
ftr-311	43	3	of	of	ADP
ftr-311	43	4	how	how	SCONJ
ftr-311	43	5	to	to	PART
ftr-311	43	6	apply	apply	VERB
ftr-311	43	7	the	the	DET
ftr-311	43	8	substantiation	substantiation	NOUN
ftr-311	43	9	rules	rule	NOUN
ftr-311	43	10	and	and	CCONJ
ftr-311	43	11	how	how	SCONJ
ftr-311	43	12	to	to	PART
ftr-311	43	13	determine	determine	VERB
ftr-311	43	14	the	the	DET
ftr-311	43	15	appropriate	appropriate	ADJ
ftr-311	43	16	use	use	NOUN
ftr-311	43	17	of	of	ADP
ftr-311	43	18	the	the	DET
ftr-311	43	19	substantial	substantial	ADJ
ftr-311	43	20	compliance	compliance	NOUN
ftr-311	43	21	doctrine	doctrine	NOUN
ftr-311	43	22	becomes	become	VERB
ftr-311	43	23	particularly	particularly	ADV
ftr-311	43	24	compelling	compelling	ADJ
ftr-311	43	25	for	for	ADP
ftr-311	43	26	charitable	charitable	ADJ
ftr-311	43	27	gifts	gift	NOUN
ftr-311	43	28	after	after	ADP
ftr-311	43	29	june	june	PROPN
ftr-311	43	30	2004	2004	NUM
ftr-311	43	31	,	,	PUNCT
ftr-311	43	32	when	when	SCONJ
ftr-311	43	33	congress	congress	PROPN
ftr-311	43	34	explicitly	explicitly	ADV
ftr-311	43	35	enacted	enact	VERB
ftr-311	43	36	a	a	DET
ftr-311	43	37	“	"	PUNCT
ftr-311	43	38	reasonable	reasonable	ADJ
ftr-311	43	39	cause	cause	NOUN
ftr-311	43	40	”	"	PUNCT
ftr-311	43	41	exception	exception	NOUN
ftr-311	43	42	for	for	ADP
ftr-311	43	43	failures	failure	NOUN
ftr-311	43	44	related	relate	VERB
ftr-311	43	45	to	to	ADP
ftr-311	43	46	the	the	DET
ftr-311	43	47	qualified	qualified	ADJ
ftr-311	43	48	appraiser	appraiser	NOUN
ftr-311	43	49	and	and	CCONJ
ftr-311	43	50	qualified	qualified	ADJ
ftr-311	43	51	appraisal	appraisal	NOUN
ftr-311	43	52	requirements.7	requirements.7	NOUN
ftr-311	43	53	this	this	DET
ftr-311	43	54	article	article	NOUN
ftr-311	43	55	critically	critically	ADV
ftr-311	43	56	examines	examine	VERB
ftr-311	43	57	the	the	DET
ftr-311	43	58	substantiation	substantiation	NOUN
ftr-311	43	59	regime	regime	NOUN
ftr-311	43	60	for	for	ADP
ftr-311	43	61	charitable	charitable	ADJ
ftr-311	43	62	contributions	contribution	NOUN
ftr-311	43	63	.	.	PUNCT
ftr-311	44	1	it	it	PRON
ftr-311	44	2	begins	begin	VERB
ftr-311	44	3	by	by	ADP
ftr-311	44	4	reviewing	review	VERB
ftr-311	44	5	two	two	NUM
ftr-311	44	6	reasons	reason	NOUN
ftr-311	44	7	why	why	SCONJ
ftr-311	44	8	the	the	DET
ftr-311	44	9	income	income	NOUN
ftr-311	44	10	tax	tax	NOUN
ftr-311	44	11	charitable	charitable	ADJ
ftr-311	44	12	contribution	contribution	NOUN
ftr-311	44	13	substantiation	substantiation	NOUN
ftr-311	44	14	rules	rule	VERB
ftr-311	44	15	merit	merit	NOUN
ftr-311	44	16	consideration	consideration	NOUN
ftr-311	44	17	.	.	PUNCT
ftr-311	45	1	first	first	ADV
ftr-311	45	2	,	,	PUNCT
ftr-311	45	3	the	the	DET
ftr-311	45	4	charitable	charitable	ADJ
ftr-311	45	5	contribution	contribution	NOUN
ftr-311	45	6	deduction	deduction	NOUN
ftr-311	45	7	is	be	AUX
ftr-311	45	8	important	important	ADJ
ftr-311	45	9	for	for	ADP
ftr-311	45	10	both	both	CCONJ
ftr-311	45	11	its	its	PRON
ftr-311	45	12	size	size	NOUN
ftr-311	45	13	and	and	CCONJ
ftr-311	45	14	its	its	PRON
ftr-311	45	15	distribution	distribution	NOUN
ftr-311	45	16	,	,	PUNCT
ftr-311	45	17	and	and	CCONJ
ftr-311	45	18	the	the	DET
ftr-311	45	19	substantiation	substantiation	NOUN
ftr-311	45	20	rules	rule	NOUN
ftr-311	45	21	work	work	VERB
ftr-311	45	22	to	to	PART
ftr-311	45	23	safeguard	safeguard	VERB
ftr-311	45	24	its	its	PRON
ftr-311	45	25	integrity	integrity	NOUN
ftr-311	45	26	.	.	PUNCT
ftr-311	46	1	second	second	ADJ
ftr-311	46	2	,	,	PUNCT
ftr-311	46	3	in	in	ADP
ftr-311	46	4	the	the	DET
ftr-311	46	5	case	case	NOUN
ftr-311	46	6	of	of	ADP
ftr-311	46	7	the	the	DET
ftr-311	46	8	charitable	charitable	ADJ
ftr-311	46	9	contribution	contribution	NOUN
ftr-311	46	10	,	,	PUNCT
ftr-311	46	11	unlike	unlike	ADP
ftr-311	46	12	many	many	ADJ
ftr-311	46	13	other	other	ADJ
ftr-311	46	14	income	income	NOUN
ftr-311	46	15	tax	tax	NOUN
ftr-311	46	16	provisions	provision	NOUN
ftr-311	46	17	,	,	PUNCT
ftr-311	46	18	the	the	DET
ftr-311	46	19	treasury	treasury	NOUN
ftr-311	46	20	and	and	CCONJ
ftr-311	46	21	the	the	DET
ftr-311	46	22	internal	internal	ADJ
ftr-311	46	23	revenue	revenue	NOUN
ftr-311	46	24	service	service	NOUN
ftr-311	46	25	can	can	AUX
ftr-311	46	26	not	not	PART
ftr-311	46	27	look	look	VERB
ftr-311	46	28	to	to	ADP
ftr-311	46	29	third	third	ADJ
ftr-311	46	30	parties	party	NOUN
ftr-311	46	31	with	with	ADP
ftr-311	46	32	self	self	NOUN
ftr-311	46	33	-	-	PUNCT
ftr-311	46	34	interested	interested	ADJ
ftr-311	46	35	incentives	incentive	NOUN
ftr-311	46	36	that	that	PRON
ftr-311	46	37	help	help	VERB
ftr-311	46	38	ensure	ensure	VERB
ftr-311	46	39	compliance	compliance	NOUN
ftr-311	46	40	.	.	PUNCT
ftr-311	47	1	the	the	DET
ftr-311	47	2	substantiation	substantiation	NOUN
ftr-311	47	3	rules	rule	VERB
ftr-311	47	4	substitute	substitute	VERB
ftr-311	47	5	for	for	ADP
ftr-311	47	6	third	third	ADJ
ftr-311	47	7	party	party	PROPN
ftr-311	47	8	corroboration	corroboration	NOUN
ftr-311	47	9	.	.	PUNCT
ftr-311	48	1	part	part	NOUN
ftr-311	48	2	iii	iii	NUM
ftr-311	48	3	of	of	ADP
ftr-311	48	4	the	the	DET
ftr-311	48	5	charges	charge	NOUN
ftr-311	48	6	.	.	PUNCT
ftr-311	49	1	see	see	VERB
ftr-311	49	2	kurt	kurt	PROPN
ftr-311	49	3	orzeck	orzeck	PROPN
ftr-311	49	4	,	,	PUNCT
ftr-311	49	5	santa	santa	PROPN
ftr-311	49	6	monica	monica	PROPN
ftr-311	49	7	man	man	PROPN
ftr-311	49	8	acquitted	acquit	VERB
ftr-311	49	9	of	of	ADP
ftr-311	49	10	tax	tax	NOUN
ftr-311	49	11	fraud	fraud	NOUN
ftr-311	49	12	,	,	PUNCT
ftr-311	49	13	santa	santa	PROPN
ftr-311	49	14	monica	monica	PROPN
ftr-311	49	15	patch	patch	PROPN
ftr-311	49	16	,	,	PUNCT
ftr-311	49	17	sept	sept	PROPN
ftr-311	49	18	.	.	PROPN
ftr-311	49	19	20	20	NUM
ftr-311	49	20	,	,	PUNCT
ftr-311	49	21	2011	2011	NUM
ftr-311	49	22	,	,	PUNCT
ftr-311	49	23	http://santamonica.patch.com/articles/santa-monica	http://santamonica.patch.com/articles/santa-monica	PROPN
ftr-311	49	24	-man	-man	X
ftr-311	49	25	-	-	PUNCT
ftr-311	49	26	acquitted	acquit	VERB
ftr-311	49	27	-	-	PUNCT
ftr-311	49	28	of	of	ADP
ftr-311	49	29	-	-	PUNCT
ftr-311	49	30	tax	tax	NOUN
ftr-311	49	31	-	-	PUNCT
ftr-311	49	32	fraud	fraud	NOUN
ftr-311	49	33	.	.	PUNCT
ftr-311	50	1	although	although	SCONJ
ftr-311	50	2	most	most	ADJ
ftr-311	50	3	organizations	organization	NOUN
ftr-311	50	4	probably	probably	ADV
ftr-311	50	5	include	include	VERB
ftr-311	50	6	the	the	DET
ftr-311	50	7	date	date	NOUN
ftr-311	50	8	of	of	ADP
ftr-311	50	9	contribution	contribution	NOUN
ftr-311	50	10	currently	currently	ADV
ftr-311	50	11	,	,	PUNCT
ftr-311	50	12	i	i	PRON
ftr-311	50	13	suggest	suggest	VERB
ftr-311	50	14	that	that	SCONJ
ftr-311	50	15	the	the	DET
ftr-311	50	16	regulations	regulation	NOUN
ftr-311	50	17	applicable	applicable	ADJ
ftr-311	50	18	to	to	ADP
ftr-311	50	19	the	the	DET
ftr-311	50	20	contemporaneous	contemporaneous	ADJ
ftr-311	50	21	written	write	VERB
ftr-311	50	22	acknowledgment	acknowledgment	NOUN
ftr-311	50	23	be	be	AUX
ftr-311	50	24	revised	revise	VERB
ftr-311	50	25	to	to	PART
ftr-311	50	26	require	require	VERB
ftr-311	50	27	the	the	DET
ftr-311	50	28	acknowledgment	acknowledgment	NOUN
ftr-311	50	29	to	to	PART
ftr-311	50	30	include	include	VERB
ftr-311	50	31	the	the	DET
ftr-311	50	32	date	date	NOUN
ftr-311	50	33	of	of	ADP
ftr-311	50	34	the	the	DET
ftr-311	50	35	contribution	contribution	NOUN
ftr-311	50	36	.	.	PUNCT
ftr-311	51	1	6	6	X
ftr-311	51	2	.	.	X
ftr-311	51	3	durden	durden	PROPN
ftr-311	51	4	,	,	PUNCT
ftr-311	51	5	103	103	NUM
ftr-311	51	6	t.c	t.c	PROPN
ftr-311	51	7	.	.	PROPN
ftr-311	51	8	memo	memo	NOUN
ftr-311	51	9	(	(	PUNCT
ftr-311	51	10	cch	cch	PROPN
ftr-311	51	11	)	)	PUNCT
ftr-311	51	12	1762	1762	NUM
ftr-311	51	13	.	.	PUNCT
ftr-311	52	1	see	see	VERB
ftr-311	52	2	discussion	discussion	NOUN
ftr-311	52	3	on	on	ADP
ftr-311	52	4	tax	tax	NOUN
ftr-311	52	5	court	court	NOUN
ftr-311	52	6	cases	case	NOUN
ftr-311	52	7	permitting	permit	VERB
ftr-311	52	8	substantial	substantial	ADJ
ftr-311	52	9	compliance	compliance	NOUN
ftr-311	52	10	infra	infra	NOUN
ftr-311	52	11	part	part	NOUN
ftr-311	52	12	iv	iv	NOUN
ftr-311	52	13	.	.	PROPN
ftr-311	52	14	7	7	X
ftr-311	52	15	.	.	X
ftr-311	52	16	see	see	VERB
ftr-311	52	17	american	american	ADJ
ftr-311	52	18	jobs	job	NOUN
ftr-311	52	19	creation	creation	PROPN
ftr-311	52	20	act	act	NOUN
ftr-311	52	21	of	of	ADP
ftr-311	52	22	2004	2004	NUM
ftr-311	52	23	,	,	PUNCT
ftr-311	53	1	pub	pub	NOUN
ftr-311	53	2	.	.	PUNCT
ftr-311	54	1	l.	l.	PROPN
ftr-311	54	2	no	no	INTJ
ftr-311	54	3	.	.	PROPN
ftr-311	55	1	108	108	NUM
ftr-311	55	2	-	-	SYM
ftr-311	55	3	357	357	NUM
ftr-311	55	4	,	,	PUNCT
ftr-311	55	5	§	§	PROPN
ftr-311	55	6	883	883	NUM
ftr-311	55	7	,	,	PUNCT
ftr-311	55	8	118	118	NUM
ftr-311	55	9	stat	stat	NOUN
ftr-311	55	10	.	.	PUNCT
ftr-311	56	1	1418	1418	NUM
ftr-311	56	2	,	,	PUNCT
ftr-311	56	3	1631	1631	NUM
ftr-311	56	4	(	(	PUNCT
ftr-311	56	5	codified	codify	VERB
ftr-311	56	6	at	at	ADP
ftr-311	56	7	i.r.c	i.r.c	NOUN
ftr-311	56	8	.	.	PUNCT
ftr-311	57	1	§	§	PROPN
ftr-311	57	2	170(f)(11)(a)(ii)(ii	170(f)(11)(a)(ii)(ii	NUM
ftr-311	57	3	)	)	PUNCT
ftr-311	57	4	)	)	PUNCT
ftr-311	57	5	.	.	PUNCT
ftr-311	58	1	278	278	NUM
ftr-311	58	2	florida	florida	PROPN
ftr-311	58	3	tax	tax	NOUN
ftr-311	58	4	review	review	NOUN
ftr-311	58	5	[	[	X
ftr-311	58	6	vol	vol	NOUN
ftr-311	58	7	.	.	PUNCT
ftr-311	59	1	14:7	14:7	NUM
ftr-311	59	2	article	article	NOUN
ftr-311	59	3	sets	set	VERB
ftr-311	59	4	out	out	ADP
ftr-311	59	5	,	,	PUNCT
ftr-311	59	6	as	as	ADV
ftr-311	59	7	briefly	briefly	ADV
ftr-311	59	8	as	as	ADP
ftr-311	59	9	possible	possible	ADJ
ftr-311	59	10	,	,	PUNCT
ftr-311	59	11	the	the	DET
ftr-311	59	12	complicated	complicated	ADJ
ftr-311	59	13	regime	regime	NOUN
ftr-311	59	14	regarding	regard	VERB
ftr-311	59	15	the	the	DET
ftr-311	59	16	substantiation	substantiation	NOUN
ftr-311	59	17	of	of	ADP
ftr-311	59	18	charitable	charitable	ADJ
ftr-311	59	19	contributions	contribution	NOUN
ftr-311	59	20	,	,	PUNCT
ftr-311	59	21	including	include	VERB
ftr-311	59	22	the	the	DET
ftr-311	59	23	legislative	legislative	ADJ
ftr-311	59	24	history	history	NOUN
ftr-311	59	25	and	and	CCONJ
ftr-311	59	26	applicable	applicable	ADJ
ftr-311	59	27	regulations	regulation	NOUN
ftr-311	59	28	.	.	PUNCT
ftr-311	60	1	part	part	NOUN
ftr-311	60	2	iv	iv	NUM
ftr-311	60	3	examines	examine	VERB
ftr-311	60	4	applicable	applicable	ADJ
ftr-311	60	5	case	case	NOUN
ftr-311	60	6	law	law	NOUN
ftr-311	60	7	.	.	PUNCT
ftr-311	61	1	review	review	NOUN
ftr-311	61	2	of	of	ADP
ftr-311	61	3	legislation	legislation	NOUN
ftr-311	61	4	,	,	PUNCT
ftr-311	61	5	regulations	regulation	NOUN
ftr-311	61	6	,	,	PUNCT
ftr-311	61	7	and	and	CCONJ
ftr-311	61	8	case	case	NOUN
ftr-311	61	9	law	law	NOUN
ftr-311	61	10	suggests	suggest	VERB
ftr-311	61	11	strongly	strongly	ADV
ftr-311	61	12	that	that	SCONJ
ftr-311	61	13	we	we	PRON
ftr-311	61	14	make	make	VERB
ftr-311	61	15	an	an	DET
ftr-311	61	16	effort	effort	NOUN
ftr-311	61	17	to	to	PART
ftr-311	61	18	reform	reform	VERB
ftr-311	61	19	the	the	DET
ftr-311	61	20	current	current	ADJ
ftr-311	61	21	scheme	scheme	NOUN
ftr-311	61	22	;	;	PUNCT
ftr-311	61	23	in	in	ADP
ftr-311	61	24	turn	turn	NOUN
ftr-311	61	25	,	,	PUNCT
ftr-311	61	26	part	part	NOUN
ftr-311	61	27	v	v	NOUN
ftr-311	61	28	presents	present	VERB
ftr-311	61	29	a	a	DET
ftr-311	61	30	number	number	NOUN
ftr-311	61	31	of	of	ADP
ftr-311	61	32	possible	possible	ADJ
ftr-311	61	33	reforms	reform	NOUN
ftr-311	61	34	.	.	PUNCT
ftr-311	62	1	these	these	DET
ftr-311	62	2	suggestions	suggestion	NOUN
ftr-311	62	3	include	include	VERB
ftr-311	62	4	inflation	inflation	NOUN
ftr-311	62	5	adjustments	adjustment	NOUN
ftr-311	62	6	,	,	PUNCT
ftr-311	62	7	regulatory	regulatory	ADJ
ftr-311	62	8	changes	change	NOUN
ftr-311	62	9	,	,	PUNCT
ftr-311	62	10	and	and	CCONJ
ftr-311	62	11	making	make	VERB
ftr-311	62	12	greater	great	ADJ
ftr-311	62	13	use	use	NOUN
ftr-311	62	14	of	of	ADP
ftr-311	62	15	technology	technology	NOUN
ftr-311	62	16	.	.	PUNCT
ftr-311	63	1	finding	find	VERB
ftr-311	63	2	approaches	approach	NOUN
ftr-311	63	3	that	that	PRON
ftr-311	63	4	appropriately	appropriately	ADV
ftr-311	63	5	balance	balance	VERB
ftr-311	63	6	the	the	DET
ftr-311	63	7	need	need	NOUN
ftr-311	63	8	to	to	PART
ftr-311	63	9	control	control	VERB
ftr-311	63	10	overvaluation	overvaluation	NOUN
ftr-311	63	11	with	with	ADP
ftr-311	63	12	the	the	DET
ftr-311	63	13	need	need	NOUN
ftr-311	63	14	to	to	PART
ftr-311	63	15	encourage	encourage	VERB
ftr-311	63	16	legitimate	legitimate	ADJ
ftr-311	63	17	charitable	charitable	ADJ
ftr-311	63	18	contributions	contribution	NOUN
ftr-311	63	19	is	be	AUX
ftr-311	63	20	a	a	DET
ftr-311	63	21	difficult	difficult	ADJ
ftr-311	63	22	but	but	CCONJ
ftr-311	63	23	important	important	ADJ
ftr-311	63	24	challenge	challenge	NOUN
ftr-311	63	25	.	.	PUNCT
ftr-311	64	1	ii	ii	X
ftr-311	64	2	.	.	PUNCT
ftr-311	65	1	the	the	DET
ftr-311	65	2	impact	impact	NOUN
ftr-311	65	3	of	of	ADP
ftr-311	65	4	the	the	DET
ftr-311	65	5	charitable	charitable	ADJ
ftr-311	65	6	contribution	contribution	NOUN
ftr-311	65	7	substantiation	substantiation	NOUN
ftr-311	65	8	rules	rule	VERB
ftr-311	65	9	the	the	DET
ftr-311	65	10	charitable	charitable	ADJ
ftr-311	65	11	contribution	contribution	NOUN
ftr-311	65	12	substantiation	substantiation	NOUN
ftr-311	65	13	rules	rule	NOUN
ftr-311	65	14	matter	matter	VERB
ftr-311	65	15	for	for	ADP
ftr-311	65	16	two	two	NUM
ftr-311	65	17	very	very	ADV
ftr-311	65	18	different	different	ADJ
ftr-311	65	19	reasons	reason	NOUN
ftr-311	65	20	:	:	PUNCT
ftr-311	65	21	first	first	ADV
ftr-311	65	22	,	,	PUNCT
ftr-311	65	23	the	the	DET
ftr-311	65	24	place	place	NOUN
ftr-311	65	25	of	of	ADP
ftr-311	65	26	the	the	DET
ftr-311	65	27	charitable	charitable	ADJ
ftr-311	65	28	contribution	contribution	NOUN
ftr-311	65	29	deduction	deduction	NOUN
ftr-311	65	30	in	in	ADP
ftr-311	65	31	the	the	DET
ftr-311	65	32	federal	federal	ADJ
ftr-311	65	33	income	income	NOUN
ftr-311	65	34	tax	tax	NOUN
ftr-311	65	35	system	system	NOUN
ftr-311	65	36	makes	make	VERB
ftr-311	65	37	protection	protection	NOUN
ftr-311	65	38	of	of	ADP
ftr-311	65	39	its	its	PRON
ftr-311	65	40	integrity	integrity	NOUN
ftr-311	65	41	important	important	ADJ
ftr-311	65	42	,	,	PUNCT
ftr-311	65	43	and	and	CCONJ
ftr-311	65	44	second	second	ADJ
ftr-311	65	45	,	,	PUNCT
ftr-311	65	46	these	these	DET
ftr-311	65	47	rules	rule	NOUN
ftr-311	65	48	demonstrate	demonstrate	VERB
ftr-311	65	49	the	the	DET
ftr-311	65	50	need	need	NOUN
ftr-311	65	51	for	for	ADP
ftr-311	65	52	special	special	ADJ
ftr-311	65	53	enforcement	enforcement	NOUN
ftr-311	65	54	mechanisms	mechanism	NOUN
ftr-311	65	55	when	when	SCONJ
ftr-311	65	56	the	the	DET
ftr-311	65	57	government	government	NOUN
ftr-311	65	58	can	can	AUX
ftr-311	65	59	not	not	PART
ftr-311	65	60	take	take	VERB
ftr-311	65	61	advantage	advantage	NOUN
ftr-311	65	62	of	of	ADP
ftr-311	65	63	third	third	ADJ
ftr-311	65	64	parties	party	NOUN
ftr-311	65	65	to	to	PART
ftr-311	65	66	monitor	monitor	VERB
ftr-311	65	67	compliance.8	compliance.8	PROPN
ftr-311	65	68	the	the	DET
ftr-311	65	69	total	total	ADJ
ftr-311	65	70	dollar	dollar	NOUN
ftr-311	65	71	amount	amount	NOUN
ftr-311	65	72	of	of	ADP
ftr-311	65	73	all	all	DET
ftr-311	65	74	charitable	charitable	ADJ
ftr-311	65	75	contribution	contribution	NOUN
ftr-311	65	76	deductions	deduction	NOUN
ftr-311	65	77	demonstrates	demonstrate	VERB
ftr-311	65	78	its	its	PRON
ftr-311	65	79	importance	importance	NOUN
ftr-311	65	80	to	to	ADP
ftr-311	65	81	the	the	DET
ftr-311	65	82	federal	federal	ADJ
ftr-311	65	83	income	income	NOUN
ftr-311	65	84	tax	tax	NOUN
ftr-311	65	85	.	.	PUNCT
ftr-311	66	1	it	it	PRON
ftr-311	66	2	is	be	AUX
ftr-311	66	3	costly	costly	ADJ
ftr-311	66	4	to	to	ADP
ftr-311	66	5	the	the	DET
ftr-311	66	6	federal	federal	ADJ
ftr-311	66	7	government	government	NOUN
ftr-311	66	8	.	.	PUNCT
ftr-311	67	1	according	accord	VERB
ftr-311	67	2	to	to	ADP
ftr-311	67	3	the	the	DET
ftr-311	67	4	joint	joint	ADJ
ftr-311	67	5	committee	committee	NOUN
ftr-311	67	6	on	on	ADP
ftr-311	67	7	taxation	taxation	NOUN
ftr-311	67	8	(	(	PUNCT
ftr-311	67	9	jct	jct	PROPN
ftr-311	67	10	)	)	PUNCT
ftr-311	67	11	,	,	PUNCT
ftr-311	67	12	the	the	DET
ftr-311	67	13	revenue	revenue	NOUN
ftr-311	67	14	loss	loss	NOUN
ftr-311	67	15	for	for	ADP
ftr-311	67	16	the	the	DET
ftr-311	67	17	charitable	charitable	ADJ
ftr-311	67	18	contribution	contribution	NOUN
ftr-311	67	19	deduction	deduction	NOUN
ftr-311	67	20	in	in	ADP
ftr-311	67	21	fiscal	fiscal	ADJ
ftr-311	67	22	year	year	NOUN
ftr-311	67	23	2013	2013	NUM
ftr-311	67	24	by	by	ADP
ftr-311	67	25	individuals	individual	NOUN
ftr-311	67	26	and	and	CCONJ
ftr-311	67	27	corporations	corporation	NOUN
ftr-311	67	28	will	will	AUX
ftr-311	67	29	amount	amount	VERB
ftr-311	67	30	to	to	ADP
ftr-311	67	31	$	$	SYM
ftr-311	67	32	41.8	41.8	NUM
ftr-311	67	33	billion	billion	NUM
ftr-311	67	34	,	,	PUNCT
ftr-311	67	35	and	and	CCONJ
ftr-311	67	36	for	for	ADP
ftr-311	67	37	fiscal	fiscal	ADJ
ftr-311	67	38	years	year	NOUN
ftr-311	67	39	2013	2013	NUM
ftr-311	67	40	to	to	ADP
ftr-311	67	41	2017	2017	NUM
ftr-311	67	42	the	the	DET
ftr-311	67	43	projected	project	VERB
ftr-311	67	44	total	total	NOUN
ftr-311	67	45	is	be	AUX
ftr-311	67	46	$	$	SYM
ftr-311	67	47	238.8	238.8	NUM
ftr-311	67	48	billion.9	billion.9	PROPN
ftr-311	67	49	the	the	DET
ftr-311	67	50	charitable	charitable	ADJ
ftr-311	67	51	contribution	contribution	NOUN
ftr-311	67	52	deduction	deduction	NOUN
ftr-311	67	53	ranks	rank	VERB
ftr-311	67	54	among	among	ADP
ftr-311	67	55	the	the	DET
ftr-311	67	56	federal	federal	ADJ
ftr-311	67	57	government	government	NOUN
ftr-311	67	58	’s	’s	PART
ftr-311	67	59	top	top	ADJ
ftr-311	67	60	ten	ten	NUM
ftr-311	67	61	tax	tax	NOUN
ftr-311	67	62	expenditures.10	expenditures.10	ADJ
ftr-311	67	63	8	8	NUM
ftr-311	67	64	.	.	PUNCT
ftr-311	68	1	i	i	PRON
ftr-311	68	2	thank	thank	VERB
ftr-311	68	3	celia	celia	PROPN
ftr-311	68	4	roady	roady	PROPN
ftr-311	68	5	for	for	ADP
ftr-311	68	6	encouraging	encourage	VERB
ftr-311	68	7	me	i	PRON
ftr-311	68	8	to	to	PART
ftr-311	68	9	explore	explore	VERB
ftr-311	68	10	these	these	DET
ftr-311	68	11	considerations	consideration	NOUN
ftr-311	68	12	.	.	PUNCT
ftr-311	69	1	9	9	X
ftr-311	69	2	.	.	X
ftr-311	69	3	joint	joint	ADJ
ftr-311	69	4	committee	committee	PROPN
ftr-311	69	5	on	on	ADP
ftr-311	69	6	taxation	taxation	NOUN
ftr-311	69	7	,	,	PUNCT
ftr-311	69	8	estimates	estimate	NOUN
ftr-311	69	9	of	of	ADP
ftr-311	69	10	federal	federal	ADJ
ftr-311	69	11	tax	tax	NOUN
ftr-311	69	12	expenditures	expenditure	NOUN
ftr-311	69	13	for	for	ADP
ftr-311	69	14	fiscal	fiscal	ADJ
ftr-311	69	15	years	year	NOUN
ftr-311	69	16	2012	2012	NUM
ftr-311	69	17	-	-	SYM
ftr-311	69	18	2017	2017	NUM
ftr-311	69	19	,	,	PUNCT
ftr-311	69	20	jcs-1	jcs-1	NOUN
ftr-311	69	21	-	-	SYM
ftr-311	69	22	13	13	NUM
ftr-311	69	23	,	,	PUNCT
ftr-311	69	24	table	table	NOUN
ftr-311	69	25	1	1	NUM
ftr-311	69	26	(	(	PUNCT
ftr-311	69	27	feb	feb	X
ftr-311	69	28	.	.	PROPN
ftr-311	69	29	1	1	NUM
ftr-311	69	30	,	,	PUNCT
ftr-311	69	31	2013	2013	NUM
ftr-311	69	32	)	)	PUNCT
ftr-311	69	33	(	(	PUNCT
ftr-311	69	34	listing	list	VERB
ftr-311	69	35	numbers	number	NOUN
ftr-311	69	36	separately	separately	ADV
ftr-311	69	37	for	for	ADP
ftr-311	69	38	deductions	deduction	NOUN
ftr-311	69	39	for	for	ADP
ftr-311	69	40	charitable	charitable	ADJ
ftr-311	69	41	contributions	contribution	NOUN
ftr-311	69	42	to	to	ADP
ftr-311	69	43	educational	educational	ADJ
ftr-311	69	44	institutions	institution	NOUN
ftr-311	69	45	,	,	PUNCT
ftr-311	69	46	those	those	PRON
ftr-311	69	47	for	for	ADP
ftr-311	69	48	health	health	NOUN
ftr-311	69	49	organizations	organization	NOUN
ftr-311	69	50	,	,	PUNCT
ftr-311	69	51	and	and	CCONJ
ftr-311	69	52	those	those	PRON
ftr-311	69	53	for	for	ADP
ftr-311	69	54	charitable	charitable	ADJ
ftr-311	69	55	contributions	contribution	NOUN
ftr-311	69	56	other	other	ADJ
ftr-311	69	57	than	than	ADP
ftr-311	69	58	for	for	ADP
ftr-311	69	59	education	education	NOUN
ftr-311	69	60	and	and	CCONJ
ftr-311	69	61	health	health	NOUN
ftr-311	69	62	;	;	PUNCT
ftr-311	69	63	totals	total	NOUN
ftr-311	69	64	are	be	AUX
ftr-311	69	65	author	author	NOUN
ftr-311	69	66	’s	’s	PART
ftr-311	69	67	calculations	calculation	NOUN
ftr-311	69	68	)	)	PUNCT
ftr-311	69	69	.	.	PUNCT
ftr-311	70	1	10	10	X
ftr-311	70	2	.	.	X
ftr-311	71	1	see	see	VERB
ftr-311	71	2	top	top	ADJ
ftr-311	71	3	ten	ten	NUM
ftr-311	71	4	tax	tax	NOUN
ftr-311	71	5	expenditures	expenditure	NOUN
ftr-311	71	6	:	:	PUNCT
ftr-311	71	7	jct	jct	NOUN
ftr-311	71	8	releases	release	VERB
ftr-311	71	9	its	its	PRON
ftr-311	71	10	annual	annual	ADJ
ftr-311	71	11	report	report	NOUN
ftr-311	71	12	,	,	PUNCT
ftr-311	71	13	the	the	DET
ftr-311	71	14	committee	committee	NOUN
ftr-311	71	15	for	for	ADP
ftr-311	71	16	a	a	DET
ftr-311	71	17	responsible	responsible	ADJ
ftr-311	71	18	budget	budget	NOUN
ftr-311	71	19	(	(	PUNCT
ftr-311	71	20	jan	jan	PROPN
ftr-311	71	21	.	.	PROPN
ftr-311	71	22	12	12	NUM
ftr-311	71	23	,	,	PUNCT
ftr-311	71	24	2010	2010	NUM
ftr-311	71	25	)	)	PUNCT
ftr-311	71	26	,	,	PUNCT
ftr-311	71	27	http://crfb.org/blogs/topten-tax-expenditures-jct-releases-its-annual-report	http://crfb.org/blogs/topten-tax-expenditures-jct-releases-its-annual-report	VERB
ftr-311	71	28	.	.	PUNCT
ftr-311	72	1	tax	tax	NOUN
ftr-311	72	2	expenditures	expenditure	NOUN
ftr-311	72	3	are	be	AUX
ftr-311	72	4	the	the	DET
ftr-311	72	5	subject	subject	NOUN
ftr-311	72	6	of	of	ADP
ftr-311	72	7	voluminous	voluminous	ADJ
ftr-311	72	8	scholarship	scholarship	NOUN
ftr-311	72	9	,	,	PUNCT
ftr-311	72	10	but	but	CCONJ
ftr-311	72	11	for	for	ADP
ftr-311	72	12	purposes	purpose	NOUN
ftr-311	72	13	of	of	ADP
ftr-311	72	14	this	this	DET
ftr-311	72	15	paper	paper	NOUN
ftr-311	72	16	the	the	DET
ftr-311	72	17	definition	definition	NOUN
ftr-311	72	18	on	on	ADP
ftr-311	72	19	the	the	DET
ftr-311	72	20	tax	tax	NOUN
ftr-311	72	21	expenditure	expenditure	NOUN
ftr-311	72	22	publications	publication	NOUN
ftr-311	72	23	page	page	NOUN
ftr-311	72	24	of	of	ADP
ftr-311	72	25	the	the	DET
ftr-311	72	26	joint	joint	ADJ
ftr-311	72	27	committee	committee	NOUN
ftr-311	72	28	on	on	ADP
ftr-311	72	29	taxation	taxation	NOUN
ftr-311	72	30	will	will	AUX
ftr-311	72	31	suffice	suffice	VERB
ftr-311	72	32	:	:	PUNCT
ftr-311	72	33	“	"	PUNCT
ftr-311	72	34	in	in	ADP
ftr-311	72	35	general	general	ADJ
ftr-311	72	36	,	,	PUNCT
ftr-311	72	37	tax	tax	NOUN
ftr-311	72	38	expenditures	expenditure	NOUN
ftr-311	72	39	include	include	VERB
ftr-311	72	40	any	any	DET
ftr-311	72	41	reductions	reduction	NOUN
ftr-311	72	42	in	in	ADP
ftr-311	72	43	income	income	NOUN
ftr-311	72	44	tax	tax	NOUN
ftr-311	72	45	liabilities	liability	NOUN
ftr-311	72	46	that	that	PRON
ftr-311	72	47	result	result	VERB
ftr-311	72	48	from	from	ADP
ftr-311	72	49	special	special	ADJ
ftr-311	72	50	tax	tax	NOUN
ftr-311	72	51	provisions	provision	NOUN
ftr-311	72	52	or	or	CCONJ
ftr-311	72	53	regulations	regulation	NOUN
ftr-311	72	54	that	that	PRON
ftr-311	72	55	provide	provide	VERB
ftr-311	72	56	tax	tax	NOUN
ftr-311	72	57	benefits	benefit	NOUN
ftr-311	72	58	to	to	ADP
ftr-311	72	59	particular	particular	ADJ
ftr-311	72	60	taxpayers	taxpayer	NOUN
ftr-311	72	61	.	.	PUNCT
ftr-311	72	62	”	"	PUNCT
ftr-311	73	1	publications	publication	NOUN
ftr-311	73	2	on	on	ADP
ftr-311	73	3	tax	tax	NOUN
ftr-311	73	4	expenditures	expenditure	NOUN
ftr-311	73	5	,	,	PUNCT
ftr-311	73	6	joint	joint	ADJ
ftr-311	73	7	committee	committee	NOUN
ftr-311	73	8	on	on	ADP
ftr-311	73	9	taxation	taxation	NOUN
ftr-311	73	10	(	(	PUNCT
ftr-311	73	11	updated	update	VERB
ftr-311	73	12	feb	feb	PROPN
ftr-311	73	13	.	.	PROPN
ftr-311	73	14	2013	2013	NUM
ftr-311	73	15	)	)	PUNCT
ftr-311	73	16	,	,	PUNCT
ftr-311	73	17	https://www.jct.gov/publications.html?func=select&id=5	https://www.jct.gov/publications.html?func=select&id=5	PROPN
ftr-311	73	18	.	.	NOUN
ftr-311	73	19	2013	2013	NUM
ftr-311	73	20	]	]	PUNCT
ftr-311	73	21	reforming	reform	VERB
ftr-311	73	22	the	the	DET
ftr-311	73	23	charitable	charitable	ADJ
ftr-311	73	24	contribution	contribution	NOUN
ftr-311	73	25	substantiation	substantiation	NOUN
ftr-311	73	26	rules	rule	VERB
ftr-311	73	27	279	279	NUM
ftr-311	73	28	a	a	DET
ftr-311	73	29	key	key	ADJ
ftr-311	73	30	rationale	rationale	NOUN
ftr-311	73	31	for	for	ADP
ftr-311	73	32	the	the	DET
ftr-311	73	33	charitable	charitable	ADJ
ftr-311	73	34	contribution	contribution	NOUN
ftr-311	73	35	deduction	deduction	NOUN
ftr-311	73	36	is	be	AUX
ftr-311	73	37	that	that	SCONJ
ftr-311	73	38	it	it	PRON
ftr-311	73	39	operates	operate	VERB
ftr-311	73	40	as	as	ADP
ftr-311	73	41	a	a	DET
ftr-311	73	42	subsidy	subsidy	NOUN
ftr-311	73	43	to	to	PART
ftr-311	73	44	provide	provide	VERB
ftr-311	73	45	an	an	DET
ftr-311	73	46	incentive	incentive	NOUN
ftr-311	73	47	for	for	ADP
ftr-311	73	48	giving.11	giving.11	VERB
ftr-311	73	49	many	many	ADJ
ftr-311	73	50	countries	country	NOUN
ftr-311	73	51	envy	envy	VERB
ftr-311	73	52	the	the	DET
ftr-311	73	53	record	record	NOUN
ftr-311	73	54	in	in	ADP
ftr-311	73	55	the	the	DET
ftr-311	73	56	united	united	PROPN
ftr-311	73	57	states	states	PROPN
ftr-311	73	58	for	for	ADP
ftr-311	73	59	charitable	charitable	ADJ
ftr-311	73	60	giving	giving	NOUN
ftr-311	73	61	,	,	PUNCT
ftr-311	73	62	and	and	CCONJ
ftr-311	73	63	rightly	rightly	ADV
ftr-311	73	64	so	so	ADV
ftr-311	73	65	.	.	PUNCT
ftr-311	74	1	in	in	ADP
ftr-311	74	2	2011	2011	NUM
ftr-311	74	3	,	,	PUNCT
ftr-311	74	4	the	the	DET
ftr-311	74	5	world	world	NOUN
ftr-311	74	6	giving	give	VERB
ftr-311	74	7	index	index	NOUN
ftr-311	74	8	of	of	ADP
ftr-311	74	9	the	the	DET
ftr-311	74	10	charities	charity	NOUN
ftr-311	74	11	aid	aid	NOUN
ftr-311	74	12	foundation	foundation	NOUN
ftr-311	74	13	of	of	ADP
ftr-311	74	14	great	great	ADJ
ftr-311	74	15	britain	britain	PROPN
ftr-311	74	16	ranked	rank	VERB
ftr-311	74	17	the	the	DET
ftr-311	74	18	united	united	PROPN
ftr-311	74	19	states	states	PROPN
ftr-311	74	20	first	first	ADV
ftr-311	74	21	among	among	ADP
ftr-311	74	22	countries	country	NOUN
ftr-311	74	23	globally.12	globally.12	VERB
ftr-311	74	24	the	the	DET
ftr-311	74	25	many	many	ADJ
ftr-311	74	26	supporters	supporter	NOUN
ftr-311	74	27	of	of	ADP
ftr-311	74	28	the	the	DET
ftr-311	74	29	deduction	deduction	NOUN
ftr-311	74	30	-	-	PUNCT
ftr-311	74	31	subsidy	subsidy	NOUN
ftr-311	74	32	point	point	NOUN
ftr-311	74	33	out	out	ADP
ftr-311	74	34	that	that	SCONJ
ftr-311	74	35	socalled	socalle	VERB
ftr-311	74	36	treasury	treasury	PROPN
ftr-311	74	37	or	or	CCONJ
ftr-311	74	38	“	"	PUNCT
ftr-311	74	39	dollar	dollar	NOUN
ftr-311	74	40	”	"	PUNCT
ftr-311	74	41	efficiency	efficiency	NOUN
ftr-311	74	42	justifies	justify	VERB
ftr-311	74	43	its	its	PRON
ftr-311	74	44	cost	cost	NOUN
ftr-311	74	45	.	.	PUNCT
ftr-311	75	1	treasury	treasury	NOUN
ftr-311	75	2	or	or	CCONJ
ftr-311	75	3	dollar	dollar	NOUN
ftr-311	75	4	efficiency	efficiency	NOUN
ftr-311	75	5	means	mean	VERB
ftr-311	75	6	that	that	SCONJ
ftr-311	75	7	the	the	DET
ftr-311	75	8	deduction	deduction	NOUN
ftr-311	75	9	increases	increase	VERB
ftr-311	75	10	giving	give	VERB
ftr-311	75	11	to	to	ADP
ftr-311	75	12	charitable	charitable	ADJ
ftr-311	75	13	organizations	organization	NOUN
ftr-311	75	14	by	by	ADP
ftr-311	75	15	more	more	ADJ
ftr-311	75	16	than	than	ADP
ftr-311	75	17	the	the	DET
ftr-311	75	18	amount	amount	NOUN
ftr-311	75	19	lost	lose	VERB
ftr-311	75	20	by	by	ADP
ftr-311	75	21	the	the	DET
ftr-311	75	22	fisc.13	fisc.13	NOUN
ftr-311	75	23	of	of	ADP
ftr-311	75	24	course	course	NOUN
ftr-311	75	25	,	,	PUNCT
ftr-311	75	26	treasury	treasury	NOUN
ftr-311	75	27	or	or	CCONJ
ftr-311	75	28	dollar	dollar	NOUN
ftr-311	75	29	efficiency	efficiency	NOUN
ftr-311	75	30	requires	require	VERB
ftr-311	75	31	that	that	PRON
ftr-311	75	32	amounts	amount	NOUN
ftr-311	75	33	taken	take	VERB
ftr-311	75	34	as	as	SCONJ
ftr-311	75	35	charitable	charitable	ADJ
ftr-311	75	36	contributions	contribution	NOUN
ftr-311	75	37	accurately	accurately	ADV
ftr-311	75	38	state	state	VERB
ftr-311	75	39	the	the	DET
ftr-311	75	40	amounts	amount	NOUN
ftr-311	75	41	charities	charity	NOUN
ftr-311	75	42	receive	receive	VERB
ftr-311	75	43	.	.	PUNCT
ftr-311	76	1	the	the	DET
ftr-311	76	2	substantiation	substantiation	NOUN
ftr-311	76	3	rules	rule	NOUN
ftr-311	76	4	seek	seek	VERB
ftr-311	76	5	to	to	PART
ftr-311	76	6	ensure	ensure	VERB
ftr-311	76	7	this	this	DET
ftr-311	76	8	match	match	NOUN
ftr-311	76	9	.	.	PUNCT
ftr-311	77	1	the	the	DET
ftr-311	77	2	charitable	charitable	ADJ
ftr-311	77	3	contribution	contribution	NOUN
ftr-311	77	4	deduction	deduction	NOUN
ftr-311	77	5	is	be	AUX
ftr-311	77	6	available	available	ADJ
ftr-311	77	7	only	only	ADV
ftr-311	77	8	to	to	ADP
ftr-311	77	9	those	those	PRON
ftr-311	77	10	who	who	PRON
ftr-311	77	11	itemize	itemize	VERB
ftr-311	77	12	deductions	deduction	NOUN
ftr-311	77	13	and	and	CCONJ
ftr-311	77	14	not	not	PART
ftr-311	77	15	to	to	ADP
ftr-311	77	16	those	those	PRON
ftr-311	77	17	who	who	PRON
ftr-311	77	18	take	take	VERB
ftr-311	77	19	the	the	DET
ftr-311	77	20	standard	standard	ADJ
ftr-311	77	21	deduction	deduction	NOUN
ftr-311	77	22	.	.	PUNCT
ftr-311	78	1	in	in	ADP
ftr-311	78	2	2010	2010	NUM
ftr-311	78	3	,	,	PUNCT
ftr-311	78	4	for	for	ADP
ftr-311	78	5	those	those	PRON
ftr-311	78	6	who	who	PRON
ftr-311	78	7	itemized	itemize	VERB
ftr-311	78	8	,	,	PUNCT
ftr-311	78	9	the	the	DET
ftr-311	78	10	charitable	charitable	ADJ
ftr-311	78	11	contribution	contribution	NOUN
ftr-311	78	12	deduction	deduction	NOUN
ftr-311	78	13	11	11	NUM
ftr-311	78	14	.	.	PUNCT
ftr-311	79	1	see	see	VERB
ftr-311	79	2	c.	c.	PROPN
ftr-311	79	3	eugene	eugene	PROPN
ftr-311	79	4	steuerle	steuerle	PROPN
ftr-311	79	5	&	&	CCONJ
ftr-311	79	6	martin	martin	PROPN
ftr-311	79	7	a.	a.	PROPN
ftr-311	79	8	sullivan	sullivan	PROPN
ftr-311	79	9	,	,	PUNCT
ftr-311	79	10	toward	toward	ADP
ftr-311	79	11	more	more	ADV
ftr-311	79	12	simple	simple	ADJ
ftr-311	79	13	and	and	CCONJ
ftr-311	79	14	effective	effective	ADJ
ftr-311	79	15	giving	giving	NOUN
ftr-311	79	16	:	:	PUNCT
ftr-311	79	17	reforming	reform	VERB
ftr-311	79	18	the	the	DET
ftr-311	79	19	tax	tax	NOUN
ftr-311	79	20	rules	rule	NOUN
ftr-311	79	21	for	for	ADP
ftr-311	79	22	charitable	charitable	ADJ
ftr-311	79	23	contributions	contribution	NOUN
ftr-311	79	24	and	and	CCONJ
ftr-311	79	25	charitable	charitable	ADJ
ftr-311	79	26	organizations	organization	NOUN
ftr-311	79	27	,	,	PUNCT
ftr-311	79	28	12	12	NUM
ftr-311	79	29	am	am	NOUN
ftr-311	79	30	.	.	PUNCT
ftr-311	80	1	j.	j.	PROPN
ftr-311	80	2	tax	tax	PROPN
ftr-311	80	3	pol’y	pol’y	NOUN
ftr-311	80	4	399	399	NUM
ftr-311	80	5	,	,	PUNCT
ftr-311	80	6	403	403	NUM
ftr-311	80	7	(	(	PUNCT
ftr-311	80	8	1995	1995	NUM
ftr-311	80	9	)	)	PUNCT
ftr-311	80	10	(	(	PUNCT
ftr-311	80	11	citing	cite	VERB
ftr-311	80	12	incentives	incentive	NOUN
ftr-311	80	13	as	as	ADP
ftr-311	80	14	the	the	DET
ftr-311	80	15	primary	primary	ADJ
ftr-311	80	16	purpose	purpose	NOUN
ftr-311	80	17	of	of	ADP
ftr-311	80	18	the	the	DET
ftr-311	80	19	deduction	deduction	NOUN
ftr-311	80	20	)	)	PUNCT
ftr-311	80	21	.	.	PUNCT
ftr-311	81	1	there	there	PRON
ftr-311	81	2	are	be	VERB
ftr-311	81	3	others	other	NOUN
ftr-311	81	4	,	,	PUNCT
ftr-311	81	5	however	however	ADV
ftr-311	81	6	,	,	PUNCT
ftr-311	81	7	who	who	PRON
ftr-311	81	8	believe	believe	VERB
ftr-311	81	9	that	that	SCONJ
ftr-311	81	10	the	the	DET
ftr-311	81	11	charitable	charitable	ADJ
ftr-311	81	12	contribution	contribution	NOUN
ftr-311	81	13	deduction	deduction	NOUN
ftr-311	81	14	is	be	AUX
ftr-311	81	15	required	require	VERB
ftr-311	81	16	to	to	PART
ftr-311	81	17	measure	measure	VERB
ftr-311	81	18	income	income	NOUN
ftr-311	81	19	accurately	accurately	ADV
ftr-311	81	20	because	because	SCONJ
ftr-311	81	21	contributions	contribution	NOUN
ftr-311	81	22	to	to	ADP
ftr-311	81	23	others	other	NOUN
ftr-311	81	24	diminish	diminish	VERB
ftr-311	81	25	ability	ability	NOUN
ftr-311	81	26	to	to	PART
ftr-311	81	27	pay	pay	VERB
ftr-311	81	28	.	.	PUNCT
ftr-311	82	1	for	for	ADP
ftr-311	82	2	a	a	DET
ftr-311	82	3	classic	classic	ADJ
ftr-311	82	4	statement	statement	NOUN
ftr-311	82	5	of	of	ADP
ftr-311	82	6	this	this	DET
ftr-311	82	7	point	point	NOUN
ftr-311	82	8	of	of	ADP
ftr-311	82	9	view	view	NOUN
ftr-311	82	10	,	,	PUNCT
ftr-311	82	11	see	see	VERB
ftr-311	82	12	william	william	PROPN
ftr-311	82	13	d.	d.	PROPN
ftr-311	82	14	andrews	andrews	PROPN
ftr-311	82	15	,	,	PUNCT
ftr-311	82	16	personal	personal	ADJ
ftr-311	82	17	deductions	deduction	NOUN
ftr-311	82	18	in	in	ADP
ftr-311	82	19	an	an	DET
ftr-311	82	20	ideal	ideal	ADJ
ftr-311	82	21	income	income	NOUN
ftr-311	82	22	tax	tax	NOUN
ftr-311	82	23	,	,	PUNCT
ftr-311	82	24	86	86	NUM
ftr-311	82	25	harv	harv	NOUN
ftr-311	82	26	.	.	PUNCT
ftr-311	83	1	l.	l.	PROPN
ftr-311	83	2	rev	rev	PROPN
ftr-311	83	3	.	.	PROPN
ftr-311	83	4	309	309	NUM
ftr-311	83	5	(	(	PUNCT
ftr-311	83	6	1972	1972	NUM
ftr-311	83	7	)	)	PUNCT
ftr-311	83	8	.	.	PUNCT
ftr-311	84	1	robert	robert	PROPN
ftr-311	84	2	j.	j.	PROPN
ftr-311	84	3	shiller	shiller	PROPN
ftr-311	84	4	,	,	PUNCT
ftr-311	84	5	professor	professor	NOUN
ftr-311	84	6	of	of	ADP
ftr-311	84	7	economics	economic	NOUN
ftr-311	84	8	and	and	CCONJ
ftr-311	84	9	finance	finance	NOUN
ftr-311	84	10	at	at	ADP
ftr-311	84	11	yale	yale	PROPN
ftr-311	84	12	university	university	PROPN
ftr-311	84	13	,	,	PUNCT
ftr-311	84	14	recently	recently	ADV
ftr-311	84	15	stated	state	VERB
ftr-311	84	16	his	his	PRON
ftr-311	84	17	position	position	NOUN
ftr-311	84	18	in	in	ADP
ftr-311	84	19	the	the	DET
ftr-311	84	20	new	new	PROPN
ftr-311	84	21	york	york	PROPN
ftr-311	84	22	times	times	PROPN
ftr-311	84	23	:	:	PUNCT
ftr-311	84	24	“	"	PUNCT
ftr-311	84	25	income	income	NOUN
ftr-311	84	26	that	that	PRON
ftr-311	84	27	is	be	AUX
ftr-311	84	28	freely	freely	ADV
ftr-311	84	29	given	give	VERB
ftr-311	84	30	away	away	ADP
ftr-311	84	31	should	should	AUX
ftr-311	84	32	not	not	PART
ftr-311	84	33	even	even	ADV
ftr-311	84	34	be	be	AUX
ftr-311	84	35	considered	consider	VERB
ftr-311	84	36	as	as	ADP
ftr-311	84	37	taxable	taxable	ADJ
ftr-311	84	38	income	income	NOUN
ftr-311	84	39	.	.	PUNCT
ftr-311	84	40	”	"	PUNCT
ftr-311	85	1	robert	robert	PROPN
ftr-311	85	2	j.	j.	PROPN
ftr-311	85	3	shiller	shiller	PROPN
ftr-311	85	4	,	,	PUNCT
ftr-311	85	5	economic	economic	ADJ
ftr-311	85	6	view	view	NOUN
ftr-311	85	7	:	:	PUNCT
ftr-311	85	8	please	please	INTJ
ftr-311	85	9	do	do	AUX
ftr-311	85	10	n’t	not	PART
ftr-311	85	11	mess	mess	VERB
ftr-311	85	12	with	with	ADP
ftr-311	85	13	the	the	DET
ftr-311	85	14	charitable	charitable	ADJ
ftr-311	85	15	deduction	deduction	NOUN
ftr-311	85	16	,	,	PUNCT
ftr-311	85	17	n.y	n.y	PROPN
ftr-311	85	18	.	.	PROPN
ftr-311	85	19	times	times	PROPN
ftr-311	85	20	,	,	PUNCT
ftr-311	85	21	dec	dec	PROPN
ftr-311	85	22	.	.	PROPN
ftr-311	85	23	15	15	NUM
ftr-311	85	24	,	,	PUNCT
ftr-311	85	25	2012	2012	NUM
ftr-311	85	26	,	,	PUNCT
ftr-311	85	27	at	at	ADP
ftr-311	85	28	bu	bu	ADP
ftr-311	85	29	7	7	NUM
ftr-311	85	30	[	[	X
ftr-311	85	31	hereinafter	hereinafter	NOUN
ftr-311	85	32	shiller	shiller	NOUN
ftr-311	85	33	,	,	PUNCT
ftr-311	85	34	please	please	INTJ
ftr-311	85	35	do	do	AUX
ftr-311	85	36	n’t	not	PART
ftr-311	85	37	mess	mess	VERB
ftr-311	85	38	with	with	ADP
ftr-311	85	39	the	the	DET
ftr-311	85	40	charitable	charitable	ADJ
ftr-311	85	41	deduction	deduction	NOUN
ftr-311	85	42	]	]	PUNCT
ftr-311	85	43	.	.	PUNCT
ftr-311	86	1	12	12	NUM
ftr-311	86	2	.	.	PUNCT
ftr-311	87	1	world	world	NOUN
ftr-311	87	2	giving	give	VERB
ftr-311	87	3	index	index	NOUN
ftr-311	87	4	2011	2011	NUM
ftr-311	87	5	:	:	PUNCT
ftr-311	87	6	a	a	DET
ftr-311	87	7	global	global	ADJ
ftr-311	87	8	view	view	NOUN
ftr-311	87	9	of	of	ADP
ftr-311	87	10	giving	give	VERB
ftr-311	87	11	trends	trend	NOUN
ftr-311	87	12	,	,	PUNCT
ftr-311	87	13	charities	charity	NOUN
ftr-311	87	14	aid	aid	NOUN
ftr-311	87	15	foundation	foundation	NOUN
ftr-311	87	16	,	,	PUNCT
ftr-311	87	17	11	11	NUM
ftr-311	87	18	(	(	PUNCT
ftr-311	87	19	dec	dec	PROPN
ftr-311	87	20	.	.	PROPN
ftr-311	87	21	2011	2011	NUM
ftr-311	87	22	)	)	PUNCT
ftr-311	87	23	,	,	PUNCT
ftr-311	87	24	https://www.cafonline.org/pdf/world_giving	https://www.cafonline.org/pdf/world_give	VERB
ftr-311	87	25	_	_	PRON
ftr-311	87	26	index_2011_191211.pdf	index_2011_191211.pdf	NOUN
ftr-311	87	27	.	.	PUNCT
ftr-311	88	1	in	in	ADP
ftr-311	88	2	2012	2012	NUM
ftr-311	88	3	,	,	PUNCT
ftr-311	88	4	the	the	DET
ftr-311	88	5	united	united	PROPN
ftr-311	88	6	states	states	PROPN
ftr-311	88	7	fell	fall	VERB
ftr-311	88	8	to	to	ADP
ftr-311	88	9	fifth	fifth	ADJ
ftr-311	88	10	.	.	PUNCT
ftr-311	89	1	world	world	NOUN
ftr-311	89	2	giving	give	VERB
ftr-311	89	3	index	index	NOUN
ftr-311	89	4	2012	2012	NUM
ftr-311	89	5	:	:	PUNCT
ftr-311	89	6	a	a	DET
ftr-311	89	7	global	global	ADJ
ftr-311	89	8	view	view	NOUN
ftr-311	89	9	of	of	ADP
ftr-311	89	10	giving	give	VERB
ftr-311	89	11	trends	trend	NOUN
ftr-311	89	12	,	,	PUNCT
ftr-311	89	13	charities	charity	NOUN
ftr-311	89	14	aid	aid	NOUN
ftr-311	89	15	foundation	foundation	PROPN
ftr-311	89	16	,	,	PUNCT
ftr-311	89	17	13	13	NUM
ftr-311	89	18	(	(	PUNCT
ftr-311	89	19	dec	dec	PROPN
ftr-311	89	20	.	.	PROPN
ftr-311	89	21	2012	2012	NUM
ftr-311	89	22	)	)	PUNCT
ftr-311	89	23	,	,	PUNCT
ftr-311	89	24	https://www.cafonline.org/pdf/worldgivingindex2012web.pdf	https://www.cafonline.org/pdf/worldgivingindex2012web.pdf	PROPN
ftr-311	89	25	.	.	PUNCT
ftr-311	90	1	13	13	NUM
ftr-311	90	2	.	.	PUNCT
ftr-311	91	1	see	see	VERB
ftr-311	91	2	ellen	ellen	PROPN
ftr-311	91	3	p.	p.	PROPN
ftr-311	91	4	aprill	aprill	PROPN
ftr-311	91	5	,	,	PUNCT
ftr-311	91	6	churches	church	NOUN
ftr-311	91	7	,	,	PUNCT
ftr-311	91	8	politics	politic	NOUN
ftr-311	91	9	,	,	PUNCT
ftr-311	91	10	and	and	CCONJ
ftr-311	91	11	the	the	DET
ftr-311	91	12	charitable	charitable	ADJ
ftr-311	91	13	contribution	contribution	NOUN
ftr-311	91	14	deduction	deduction	NOUN
ftr-311	91	15	,	,	PUNCT
ftr-311	91	16	42	42	NUM
ftr-311	91	17	b.c	b.c	PROPN
ftr-311	91	18	.	.	PROPN
ftr-311	91	19	l.	l.	PROPN
ftr-311	91	20	rev	rev	PROPN
ftr-311	91	21	.	.	PROPN
ftr-311	91	22	843	843	NUM
ftr-311	91	23	,	,	PUNCT
ftr-311	91	24	856–60	856–60	PROPN
ftr-311	91	25	(	(	PUNCT
ftr-311	91	26	2001	2001	NUM
ftr-311	91	27	)	)	PUNCT
ftr-311	91	28	;	;	PUNCT
ftr-311	91	29	ilan	ilan	PROPN
ftr-311	91	30	benshalom	benshalom	PROPN
ftr-311	91	31	,	,	PUNCT
ftr-311	91	32	the	the	DET
ftr-311	91	33	dual	dual	ADJ
ftr-311	91	34	subsidy	subsidy	NOUN
ftr-311	91	35	theory	theory	NOUN
ftr-311	91	36	of	of	ADP
ftr-311	91	37	charitable	charitable	ADJ
ftr-311	91	38	deductions	deduction	NOUN
ftr-311	91	39	,	,	PUNCT
ftr-311	91	40	84	84	NUM
ftr-311	91	41	ind	ind	NOUN
ftr-311	91	42	.	.	PUNCT
ftr-311	92	1	l.j	l.j	PROPN
ftr-311	92	2	.	.	PROPN
ftr-311	92	3	1047	1047	NUM
ftr-311	92	4	,	,	PUNCT
ftr-311	92	5	1059–61	1059–61	NUM
ftr-311	92	6	(	(	PUNCT
ftr-311	92	7	2009	2009	NUM
ftr-311	92	8	)	)	PUNCT
ftr-311	92	9	;	;	PUNCT
ftr-311	92	10	lilian	lilian	PROPN
ftr-311	92	11	v.	v.	PROPN
ftr-311	92	12	faulhaber	faulhaber	PROPN
ftr-311	92	13	,	,	PUNCT
ftr-311	92	14	the	the	DET
ftr-311	92	15	hidden	hide	VERB
ftr-311	92	16	limits	limit	NOUN
ftr-311	92	17	of	of	ADP
ftr-311	92	18	the	the	DET
ftr-311	92	19	charitable	charitable	ADJ
ftr-311	92	20	deduction	deduction	NOUN
ftr-311	92	21	:	:	PUNCT
ftr-311	92	22	an	an	DET
ftr-311	92	23	introduction	introduction	NOUN
ftr-311	92	24	to	to	ADP
ftr-311	92	25	hypersalience	hypersalience	NOUN
ftr-311	92	26	,	,	PUNCT
ftr-311	92	27	92	92	NUM
ftr-311	92	28	b.u	b.u	PROPN
ftr-311	92	29	.	.	PROPN
ftr-311	92	30	l.	l.	PROPN
ftr-311	92	31	rev	rev	PROPN
ftr-311	92	32	.	.	PROPN
ftr-311	92	33	1307	1307	NUM
ftr-311	92	34	,	,	PUNCT
ftr-311	92	35	1334	1334	NUM
ftr-311	92	36	,	,	PUNCT
ftr-311	92	37	1339	1339	NUM
ftr-311	92	38	(	(	PUNCT
ftr-311	92	39	2012	2012	NUM
ftr-311	92	40	)	)	PUNCT
ftr-311	92	41	;	;	PUNCT
ftr-311	93	1	brian	brian	PROPN
ftr-311	93	2	galle	galle	PROPN
ftr-311	93	3	,	,	PUNCT
ftr-311	93	4	the	the	DET
ftr-311	93	5	role	role	NOUN
ftr-311	93	6	of	of	ADP
ftr-311	93	7	charity	charity	NOUN
ftr-311	93	8	in	in	ADP
ftr-311	93	9	a	a	DET
ftr-311	93	10	federal	federal	ADJ
ftr-311	93	11	system	system	NOUN
ftr-311	93	12	,	,	PUNCT
ftr-311	93	13	53	53	NUM
ftr-311	93	14	wm	wm	PROPN
ftr-311	93	15	.	.	PROPN
ftr-311	93	16	&	&	CCONJ
ftr-311	93	17	mary	mary	PROPN
ftr-311	93	18	l.	l.	PROPN
ftr-311	93	19	rev	rev	PROPN
ftr-311	93	20	.	.	PROPN
ftr-311	93	21	777	777	NUM
ftr-311	93	22	,	,	PUNCT
ftr-311	93	23	821	821	NUM
ftr-311	93	24	,	,	PUNCT
ftr-311	93	25	831–33	831–33	PROPN
ftr-311	93	26	(	(	PUNCT
ftr-311	93	27	2012	2012	NUM
ftr-311	93	28	)	)	PUNCT
ftr-311	93	29	;	;	PUNCT
ftr-311	93	30	david	david	PROPN
ftr-311	93	31	e.	e.	PROPN
ftr-311	93	32	pozen	pozen	PROPN
ftr-311	93	33	,	,	PUNCT
ftr-311	93	34	remapping	remappe	VERB
ftr-311	93	35	the	the	DET
ftr-311	93	36	charitable	charitable	ADJ
ftr-311	93	37	deduction	deduction	NOUN
ftr-311	93	38	,	,	PUNCT
ftr-311	93	39	39	39	NUM
ftr-311	93	40	conn	conn	PROPN
ftr-311	93	41	.	.	PROPN
ftr-311	93	42	l.	l.	PROPN
ftr-311	93	43	rev	rev	PROPN
ftr-311	93	44	.	.	PUNCT
ftr-311	94	1	531–57	531–57	NUM
ftr-311	94	2	(	(	PUNCT
ftr-311	94	3	2006	2006	NUM
ftr-311	94	4	)	)	PUNCT
ftr-311	94	5	.	.	PUNCT
ftr-311	95	1	authors	author	NOUN
ftr-311	95	2	galle	galle	PROPN
ftr-311	95	3	,	,	PUNCT
ftr-311	95	4	benshalom	benshalom	NOUN
ftr-311	95	5	,	,	PUNCT
ftr-311	95	6	and	and	CCONJ
ftr-311	95	7	pozen	pozen	NOUN
ftr-311	95	8	discuss	discuss	VERB
ftr-311	95	9	additional	additional	ADJ
ftr-311	95	10	justifications	justification	NOUN
ftr-311	95	11	for	for	ADP
ftr-311	95	12	the	the	DET
ftr-311	95	13	deduction	deduction	NOUN
ftr-311	95	14	,	,	PUNCT
ftr-311	95	15	as	as	SCONJ
ftr-311	95	16	has	have	VERB
ftr-311	95	17	miranda	miranda	PROPN
ftr-311	95	18	fleischer	fleischer	PROPN
ftr-311	95	19	.	.	PUNCT
ftr-311	96	1	see	see	VERB
ftr-311	96	2	miranda	miranda	PROPN
ftr-311	96	3	perry	perry	PROPN
ftr-311	96	4	fleischer	fleischer	PROPN
ftr-311	96	5	,	,	PUNCT
ftr-311	96	6	equality	equality	NOUN
ftr-311	96	7	of	of	ADP
ftr-311	96	8	opportunity	opportunity	NOUN
ftr-311	96	9	and	and	CCONJ
ftr-311	96	10	the	the	DET
ftr-311	96	11	charitable	charitable	ADJ
ftr-311	96	12	tax	tax	NOUN
ftr-311	96	13	subsidies	subsidy	NOUN
ftr-311	96	14	,	,	PUNCT
ftr-311	96	15	91	91	NUM
ftr-311	96	16	b.u	b.u	PROPN
ftr-311	96	17	.	.	PROPN
ftr-311	96	18	l.	l.	PROPN
ftr-311	96	19	rev	rev	PROPN
ftr-311	96	20	.	.	PROPN
ftr-311	96	21	601	601	NUM
ftr-311	96	22	(	(	PUNCT
ftr-311	96	23	2011	2011	NUM
ftr-311	96	24	)	)	PUNCT
ftr-311	96	25	;	;	PUNCT
ftr-311	96	26	miranda	miranda	PROPN
ftr-311	96	27	p.	p.	PROPN
ftr-311	96	28	fleischer	fleischer	PROPN
ftr-311	96	29	,	,	PUNCT
ftr-311	96	30	theorizing	theorize	VERB
ftr-311	96	31	the	the	DET
ftr-311	96	32	charitable	charitable	ADJ
ftr-311	96	33	tax	tax	NOUN
ftr-311	96	34	subsidies	subsidy	NOUN
ftr-311	96	35	:	:	PUNCT
ftr-311	96	36	the	the	DET
ftr-311	96	37	role	role	NOUN
ftr-311	96	38	of	of	ADP
ftr-311	96	39	distributive	distributive	ADJ
ftr-311	96	40	justice	justice	NOUN
ftr-311	96	41	,	,	PUNCT
ftr-311	96	42	87	87	NUM
ftr-311	96	43	wash	wash	NOUN
ftr-311	96	44	.	.	PUNCT
ftr-311	97	1	u.	u.	PROPN
ftr-311	97	2	l.	l.	PROPN
ftr-311	97	3	rev	rev	PROPN
ftr-311	97	4	.	.	PROPN
ftr-311	98	1	505	505	NUM
ftr-311	98	2	(	(	PUNCT
ftr-311	98	3	2010	2010	NUM
ftr-311	98	4	)	)	PUNCT
ftr-311	98	5	.	.	PUNCT
ftr-311	99	1	280	280	NUM
ftr-311	99	2	florida	florida	PROPN
ftr-311	99	3	tax	tax	NOUN
ftr-311	99	4	review	review	NOUN
ftr-311	99	5	[	[	X
ftr-311	99	6	vol	vol	NOUN
ftr-311	99	7	.	.	PUNCT
ftr-311	100	1	14:7	14:7	NUM
ftr-311	100	2	represented	represent	VERB
ftr-311	100	3	the	the	DET
ftr-311	100	4	third	third	ADV
ftr-311	100	5	largest	large	ADJ
ftr-311	100	6	itemized	itemize	VERB
ftr-311	100	7	deduction.14	deduction.14	NOUN
ftr-311	100	8	however	however	ADV
ftr-311	100	9	,	,	PUNCT
ftr-311	100	10	the	the	DET
ftr-311	100	11	worth	worth	NOUN
ftr-311	100	12	of	of	ADP
ftr-311	100	13	the	the	DET
ftr-311	100	14	deduction	deduction	NOUN
ftr-311	100	15	to	to	ADP
ftr-311	100	16	a	a	DET
ftr-311	100	17	taxpayer	taxpayer	NOUN
ftr-311	100	18	depends	depend	VERB
ftr-311	100	19	on	on	ADP
ftr-311	100	20	the	the	DET
ftr-311	100	21	taxpayer	taxpayer	NOUN
ftr-311	100	22	’s	’s	PART
ftr-311	100	23	marginal	marginal	ADJ
ftr-311	100	24	rate	rate	NOUN
ftr-311	100	25	.	.	PUNCT
ftr-311	101	1	because	because	SCONJ
ftr-311	101	2	high	high	ADJ
ftr-311	101	3	-	-	PUNCT
ftr-311	101	4	income	income	NOUN
ftr-311	101	5	taxpayers	taxpayer	NOUN
ftr-311	101	6	tend	tend	VERB
ftr-311	101	7	to	to	PART
ftr-311	101	8	be	be	AUX
ftr-311	101	9	in	in	ADP
ftr-311	101	10	higher	high	ADJ
ftr-311	101	11	marginal	marginal	ADJ
ftr-311	101	12	tax	tax	NOUN
ftr-311	101	13	rate	rate	NOUN
ftr-311	101	14	brackets	bracket	NOUN
ftr-311	101	15	,	,	PUNCT
ftr-311	101	16	higher	high	ADJ
ftr-311	101	17	income	income	NOUN
ftr-311	101	18	taxpayers	taxpayer	NOUN
ftr-311	101	19	generally	generally	ADV
ftr-311	101	20	have	have	VERB
ftr-311	101	21	a	a	DET
ftr-311	101	22	lower	low	ADJ
ftr-311	101	23	tax	tax	NOUN
ftr-311	101	24	price	price	NOUN
ftr-311	101	25	of	of	ADP
ftr-311	101	26	giving	giving	NOUN
ftr-311	101	27	than	than	SCONJ
ftr-311	101	28	do	do	VERB
ftr-311	101	29	lower	low	ADJ
ftr-311	101	30	income	income	NOUN
ftr-311	101	31	taxpayers	taxpayer	NOUN
ftr-311	101	32	.	.	PUNCT
ftr-311	102	1	as	as	ADP
ftr-311	102	2	a	a	DET
ftr-311	102	3	result	result	NOUN
ftr-311	102	4	of	of	ADP
ftr-311	102	5	this	this	DET
ftr-311	102	6	differential	differential	NOUN
ftr-311	102	7	,	,	PUNCT
ftr-311	102	8	highincome	highincome	ADJ
ftr-311	102	9	taxpayers	taxpayer	NOUN
ftr-311	102	10	may	may	AUX
ftr-311	102	11	face	face	VERB
ftr-311	102	12	the	the	DET
ftr-311	102	13	largest	large	ADJ
ftr-311	102	14	tax	tax	NOUN
ftr-311	102	15	incentives	incentive	NOUN
ftr-311	102	16	for	for	ADP
ftr-311	102	17	giving	give	VERB
ftr-311	102	18	,	,	PUNCT
ftr-311	102	19	while	while	SCONJ
ftr-311	102	20	lowincome	lowincome	NOUN
ftr-311	102	21	taxpayers	taxpayer	NOUN
ftr-311	102	22	may	may	AUX
ftr-311	102	23	face	face	VERB
ftr-311	102	24	relatively	relatively	ADV
ftr-311	102	25	small	small	ADJ
ftr-311	102	26	tax	tax	NOUN
ftr-311	102	27	incentives	incentive	NOUN
ftr-311	102	28	for	for	ADP
ftr-311	102	29	giving	give	VERB
ftr-311	102	30	even	even	ADV
ftr-311	102	31	if	if	SCONJ
ftr-311	102	32	they	they	PRON
ftr-311	102	33	itemize.15	itemize.15	VERB
ftr-311	102	34	nevertheless	nevertheless	ADV
ftr-311	102	35	,	,	PUNCT
ftr-311	102	36	only	only	ADV
ftr-311	102	37	34.4	34.4	NUM
ftr-311	102	38	percent	percent	NOUN
ftr-311	102	39	of	of	ADP
ftr-311	102	40	individual	individual	ADJ
ftr-311	102	41	taxpayers	taxpayer	NOUN
ftr-311	102	42	itemized	itemize	VERB
ftr-311	102	43	deductions	deduction	NOUN
ftr-311	102	44	in	in	ADP
ftr-311	102	45	2010	2010	NUM
ftr-311	102	46	,	,	PUNCT
ftr-311	102	47	which	which	PRON
ftr-311	102	48	was	be	AUX
ftr-311	102	49	down	down	ADV
ftr-311	102	50	1.5	1.5	NUM
ftr-311	102	51	percent	percent	NOUN
ftr-311	102	52	from	from	ADP
ftr-311	102	53	2009.16	2009.16	NUM
ftr-311	102	54	of	of	ADP
ftr-311	102	55	those	those	PRON
ftr-311	102	56	who	who	PRON
ftr-311	102	57	itemized	itemize	VERB
ftr-311	102	58	,	,	PUNCT
ftr-311	102	59	82	82	NUM
ftr-311	102	60	percent	percent	NOUN
ftr-311	102	61	claimed	claim	VERB
ftr-311	102	62	the	the	DET
ftr-311	102	63	charitable	charitable	ADJ
ftr-311	102	64	contribution	contribution	NOUN
ftr-311	102	65	deduction.17	deduction.17	PROPN
ftr-311	102	66	nonitemizers	nonitemizer	NOUN
ftr-311	102	67	,	,	PUNCT
ftr-311	102	68	however	however	ADV
ftr-311	102	69	,	,	PUNCT
ftr-311	102	70	make	make	VERB
ftr-311	102	71	substantial	substantial	ADJ
ftr-311	102	72	charitable	charitable	ADJ
ftr-311	102	73	contributions	contribution	NOUN
ftr-311	102	74	even	even	ADV
ftr-311	102	75	though	though	SCONJ
ftr-311	102	76	they	they	PRON
ftr-311	102	77	do	do	AUX
ftr-311	102	78	not	not	PART
ftr-311	102	79	receive	receive	VERB
ftr-311	102	80	a	a	DET
ftr-311	102	81	tax	tax	NOUN
ftr-311	102	82	benefit	benefit	NOUN
ftr-311	102	83	for	for	ADP
ftr-311	102	84	these	these	DET
ftr-311	102	85	gifts	gift	NOUN
ftr-311	102	86	.	.	PUNCT
ftr-311	103	1	giving	give	VERB
ftr-311	103	2	usa	usa	PROPN
ftr-311	103	3	estimated	estimate	VERB
ftr-311	103	4	total	total	ADJ
ftr-311	103	5	charitable	charitable	ADJ
ftr-311	103	6	contributions	contribution	NOUN
ftr-311	103	7	by	by	ADP
ftr-311	103	8	individuals	individual	NOUN
ftr-311	103	9	in	in	ADP
ftr-311	103	10	2010	2010	NUM
ftr-311	103	11	to	to	PART
ftr-311	103	12	be	be	AUX
ftr-311	103	13	$	$	SYM
ftr-311	103	14	211.77	211.77	NUM
ftr-311	103	15	billion.18	billion.18	NOUN
ftr-311	103	16	for	for	ADP
ftr-311	103	17	the	the	DET
ftr-311	103	18	same	same	ADJ
ftr-311	103	19	year	year	NOUN
ftr-311	103	20	,	,	PUNCT
ftr-311	103	21	the	the	DET
ftr-311	103	22	irs	irs	PROPN
ftr-311	103	23	statistics	statistic	NOUN
ftr-311	103	24	of	of	ADP
ftr-311	103	25	income	income	NOUN
ftr-311	103	26	reported	report	VERB
ftr-311	103	27	total	total	ADJ
ftr-311	103	28	charitable	charitable	ADJ
ftr-311	103	29	contribution	contribution	NOUN
ftr-311	103	30	deductions	deduction	NOUN
ftr-311	103	31	of	of	ADP
ftr-311	103	32	$	$	SYM
ftr-311	103	33	170.24	170.24	NUM
ftr-311	103	34	billion.19	billion.19	NOUN
ftr-311	103	35	based	base	VERB
ftr-311	103	36	on	on	ADP
ftr-311	103	37	these	these	DET
ftr-311	103	38	numbers	number	NOUN
ftr-311	103	39	,	,	PUNCT
ftr-311	103	40	taxpayers	taxpayer	NOUN
ftr-311	103	41	who	who	PRON
ftr-311	103	42	did	do	AUX
ftr-311	103	43	not	not	PART
ftr-311	103	44	itemize	itemize	VERB
ftr-311	103	45	donated	donate	VERB
ftr-311	103	46	$	$	SYM
ftr-311	103	47	41.53	41.53	NUM
ftr-311	103	48	billion	billion	NUM
ftr-311	103	49	to	to	ADP
ftr-311	103	50	charity	charity	NOUN
ftr-311	103	51	,	,	PUNCT
ftr-311	103	52	or	or	CCONJ
ftr-311	103	53	almost	almost	ADV
ftr-311	103	54	20	20	NUM
ftr-311	103	55	percent	percent	NOUN
ftr-311	103	56	of	of	ADP
ftr-311	103	57	total	total	ADJ
ftr-311	103	58	charitable	charitable	ADJ
ftr-311	103	59	giving	giving	NOUN
ftr-311	103	60	in	in	ADP
ftr-311	103	61	2010.20	2010.20	NUM
ftr-311	103	62	14	14	NUM
ftr-311	103	63	.	.	PUNCT
ftr-311	104	1	internal	internal	ADJ
ftr-311	104	2	revenue	revenue	NOUN
ftr-311	104	3	service	service	NOUN
ftr-311	104	4	,	,	PUNCT
ftr-311	104	5	statistics	statistic	NOUN
ftr-311	104	6	of	of	ADP
ftr-311	104	7	income	income	NOUN
ftr-311	104	8	bulletin	bulletin	NOUN
ftr-311	104	9	,	,	PUNCT
ftr-311	104	10	9	9	NUM
ftr-311	104	11	(	(	PUNCT
ftr-311	104	12	fall	fall	NOUN
ftr-311	104	13	2012	2012	NUM
ftr-311	104	14	)	)	PUNCT
ftr-311	104	15	,	,	PUNCT
ftr-311	104	16	http://www.irs.gov/pup/taxstats/productsandpubs/12fallbul.pdf	http://www.irs.gov/pup/taxstats/productsandpubs/12fallbul.pdf	PROPN
ftr-311	105	1	[	[	X
ftr-311	105	2	hereinafter	hereinafter	NOUN
ftr-311	105	3	i.r.s	i.r.	NOUN
ftr-311	105	4	.	.	PUNCT
ftr-311	105	5	,	,	PUNCT
ftr-311	105	6	income	income	NOUN
ftr-311	105	7	bulletin	bulletin	NOUN
ftr-311	105	8	]	]	X
ftr-311	105	9	.	.	PUNCT
ftr-311	106	1	15	15	NUM
ftr-311	106	2	.	.	PUNCT
ftr-311	107	1	joint	joint	ADJ
ftr-311	107	2	committee	committee	PROPN
ftr-311	107	3	on	on	ADP
ftr-311	107	4	taxation	taxation	NOUN
ftr-311	107	5	,	,	PUNCT
ftr-311	107	6	present	present	ADJ
ftr-311	107	7	law	law	NOUN
ftr-311	107	8	and	and	CCONJ
ftr-311	107	9	background	background	NOUN
ftr-311	107	10	relating	relate	VERB
ftr-311	107	11	to	to	ADP
ftr-311	107	12	the	the	DET
ftr-311	107	13	federal	federal	ADJ
ftr-311	107	14	tax	tax	NOUN
ftr-311	107	15	treatment	treatment	NOUN
ftr-311	107	16	of	of	ADP
ftr-311	107	17	charitable	charitable	ADJ
ftr-311	107	18	contributions	contribution	NOUN
ftr-311	107	19	,	,	PUNCT
ftr-311	107	20	jcx-55	jcx-55	NOUN
ftr-311	107	21	-	-	X
ftr-311	107	22	11	11	NUM
ftr-311	107	23	,	,	PUNCT
ftr-311	107	24	at	at	ADP
ftr-311	107	25	35	35	NUM
ftr-311	107	26	(	(	PUNCT
ftr-311	107	27	oct	oct	PROPN
ftr-311	107	28	.	.	PROPN
ftr-311	107	29	14	14	NUM
ftr-311	107	30	,	,	PUNCT
ftr-311	107	31	2011	2011	NUM
ftr-311	107	32	)	)	PUNCT
ftr-311	107	33	.	.	PUNCT
ftr-311	108	1	16	16	NUM
ftr-311	108	2	.	.	PUNCT
ftr-311	108	3	i.r.s	i.r.s	PROPN
ftr-311	108	4	.	.	PUNCT
ftr-311	108	5	,	,	PUNCT
ftr-311	108	6	income	income	NOUN
ftr-311	108	7	bulletin	bulletin	NOUN
ftr-311	108	8	,	,	PUNCT
ftr-311	108	9	supra	supra	PROPN
ftr-311	108	10	note	note	PROPN
ftr-311	108	11	14	14	NUM
ftr-311	108	12	,	,	PUNCT
ftr-311	108	13	at	at	ADP
ftr-311	108	14	8	8	NUM
ftr-311	108	15	.	.	PUNCT
ftr-311	108	16	17	17	NUM
ftr-311	108	17	.	.	PUNCT
ftr-311	109	1	i	i	PRON
ftr-311	109	2	d.	d.	PROPN
ftr-311	109	3	at	at	ADP
ftr-311	109	4	9	9	NUM
ftr-311	109	5	(	(	PUNCT
ftr-311	109	6	percentage	percentage	NOUN
ftr-311	109	7	calculated	calculate	VERB
ftr-311	109	8	by	by	ADP
ftr-311	109	9	author	author	NOUN
ftr-311	109	10	based	base	VERB
ftr-311	109	11	on	on	ADP
ftr-311	109	12	numbers	number	NOUN
ftr-311	109	13	in	in	ADP
ftr-311	109	14	figure	figure	NOUN
ftr-311	109	15	e	e	NOUN
ftr-311	109	16	)	)	PUNCT
ftr-311	109	17	.	.	PUNCT
ftr-311	110	1	18	18	NUM
ftr-311	110	2	.	.	PUNCT
ftr-311	111	1	giving	give	VERB
ftr-311	111	2	usa	usa	PROPN
ftr-311	111	3	2011	2011	NUM
ftr-311	111	4	:	:	PUNCT
ftr-311	111	5	the	the	DET
ftr-311	111	6	annual	annual	ADJ
ftr-311	111	7	report	report	NOUN
ftr-311	111	8	on	on	ADP
ftr-311	111	9	philanthropy	philanthropy	NOUN
ftr-311	111	10	for	for	ADP
ftr-311	111	11	year	year	NOUN
ftr-311	111	12	2010	2010	NUM
ftr-311	111	13	:	:	PUNCT
ftr-311	111	14	executive	executive	ADJ
ftr-311	111	15	summary	summary	NOUN
ftr-311	111	16	,	,	PUNCT
ftr-311	111	17	giving	give	VERB
ftr-311	111	18	usa	usa	PROPN
ftr-311	111	19	foundation	foundation	NOUN
ftr-311	111	20	at	at	ADP
ftr-311	111	21	the	the	DET
ftr-311	111	22	center	center	NOUN
ftr-311	111	23	on	on	ADP
ftr-311	111	24	philanthropy	philanthropy	NOUN
ftr-311	111	25	at	at	ADP
ftr-311	111	26	indiana	indiana	PROPN
ftr-311	111	27	university	university	PROPN
ftr-311	111	28	,	,	PUNCT
ftr-311	111	29	5	5	NUM
ftr-311	111	30	(	(	PUNCT
ftr-311	111	31	june	june	PROPN
ftr-311	111	32	2011	2011	NUM
ftr-311	111	33	)	)	PUNCT
ftr-311	111	34	,	,	PUNCT
ftr-311	111	35	http://big.assets.huffingtonpost.com/	http://big.assets.huffingtonpost.com/	NOUN
ftr-311	111	36	givingusa_2011_execsummary_print-1.pdf	givingusa_2011_execsummary_print-1.pdf	NOUN
ftr-311	111	37	.	.	PUNCT
ftr-311	112	1	19	19	NUM
ftr-311	112	2	.	.	PUNCT
ftr-311	112	3	i.r.s	i.r.s	PROPN
ftr-311	112	4	.	.	PUNCT
ftr-311	112	5	,	,	PUNCT
ftr-311	112	6	income	income	NOUN
ftr-311	112	7	bulletin	bulletin	NOUN
ftr-311	112	8	,	,	PUNCT
ftr-311	112	9	supra	supra	PROPN
ftr-311	112	10	note	note	PROPN
ftr-311	112	11	14	14	NUM
ftr-311	112	12	,	,	PUNCT
ftr-311	112	13	at	at	ADP
ftr-311	112	14	9	9	NUM
ftr-311	112	15	.	.	NOUN
ftr-311	112	16	20	20	NUM
ftr-311	112	17	.	.	PUNCT
ftr-311	113	1	the	the	DET
ftr-311	113	2	jct	jct	PROPN
ftr-311	113	3	undertook	undertake	VERB
ftr-311	113	4	a	a	DET
ftr-311	113	5	similar	similar	ADJ
ftr-311	113	6	comparison	comparison	NOUN
ftr-311	113	7	of	of	ADP
ftr-311	113	8	charitable	charitable	ADJ
ftr-311	113	9	contributions	contribution	NOUN
ftr-311	113	10	claimed	claim	VERB
ftr-311	113	11	on	on	ADP
ftr-311	113	12	tax	tax	NOUN
ftr-311	113	13	returns	return	NOUN
ftr-311	113	14	as	as	SCONJ
ftr-311	113	15	reported	report	VERB
ftr-311	113	16	by	by	ADP
ftr-311	113	17	irs	irs	PROPN
ftr-311	113	18	statistics	statistic	NOUN
ftr-311	113	19	of	of	ADP
ftr-311	113	20	income	income	NOUN
ftr-311	113	21	data	datum	NOUN
ftr-311	113	22	and	and	CCONJ
ftr-311	113	23	individual	individual	ADJ
ftr-311	113	24	donations	donation	NOUN
ftr-311	113	25	as	as	SCONJ
ftr-311	113	26	reported	report	VERB
ftr-311	113	27	by	by	ADP
ftr-311	113	28	giving	give	VERB
ftr-311	113	29	usa	usa	PROPN
ftr-311	113	30	for	for	ADP
ftr-311	113	31	2008	2008	NUM
ftr-311	113	32	and	and	CCONJ
ftr-311	113	33	found	find	VERB
ftr-311	113	34	that	that	SCONJ
ftr-311	113	35	an	an	DET
ftr-311	113	36	estimated	estimate	VERB
ftr-311	113	37	$	$	SYM
ftr-311	113	38	56.4	56.4	NUM
ftr-311	113	39	billion	billion	NUM
ftr-311	113	40	in	in	ADP
ftr-311	113	41	charitable	charitable	ADJ
ftr-311	113	42	contributions	contribution	NOUN
ftr-311	113	43	came	come	VERB
ftr-311	113	44	from	from	ADP
ftr-311	113	45	non	non	ADJ
ftr-311	113	46	-	-	NOUN
ftr-311	113	47	itemizers	itemizer	NOUN
ftr-311	113	48	.	.	PUNCT
ftr-311	114	1	joint	joint	ADJ
ftr-311	114	2	committee	committee	PROPN
ftr-311	114	3	on	on	ADP
ftr-311	114	4	taxation	taxation	NOUN
ftr-311	114	5	,	,	PUNCT
ftr-311	114	6	present	present	ADJ
ftr-311	114	7	law	law	NOUN
ftr-311	114	8	and	and	CCONJ
ftr-311	114	9	background	background	NOUN
ftr-311	114	10	relating	relate	VERB
ftr-311	114	11	to	to	ADP
ftr-311	114	12	the	the	DET
ftr-311	114	13	federal	federal	ADJ
ftr-311	114	14	tax	tax	NOUN
ftr-311	114	15	treatment	treatment	NOUN
ftr-311	114	16	of	of	ADP
ftr-311	114	17	charitable	charitable	ADJ
ftr-311	114	18	contributions	contribution	NOUN
ftr-311	114	19	,	,	PUNCT
ftr-311	114	20	jcx-55	jcx-55	NOUN
ftr-311	114	21	-	-	X
ftr-311	114	22	11	11	NUM
ftr-311	114	23	,	,	PUNCT
ftr-311	114	24	at	at	ADP
ftr-311	114	25	37–39	37–39	NUM
ftr-311	114	26	(	(	PUNCT
ftr-311	114	27	oct	oct	PROPN
ftr-311	114	28	.	.	PROPN
ftr-311	114	29	14	14	NUM
ftr-311	114	30	,	,	PUNCT
ftr-311	114	31	2011	2011	NUM
ftr-311	114	32	)	)	PUNCT
ftr-311	114	33	.	.	PUNCT
ftr-311	115	1	the	the	DET
ftr-311	115	2	jct	jct	PROPN
ftr-311	115	3	reported	report	VERB
ftr-311	115	4	a	a	DET
ftr-311	115	5	somewhat	somewhat	ADV
ftr-311	115	6	different	different	ADJ
ftr-311	115	7	number	number	NOUN
ftr-311	115	8	from	from	ADP
ftr-311	115	9	giving	give	VERB
ftr-311	115	10	usa	usa	PROPN
ftr-311	115	11	for	for	ADP
ftr-311	115	12	total	total	ADJ
ftr-311	115	13	charitable	charitable	ADJ
ftr-311	115	14	contributions	contribution	NOUN
ftr-311	115	15	in	in	ADP
ftr-311	115	16	2010	2010	NUM
ftr-311	115	17	,	,	PUNCT
ftr-311	115	18	(	(	PUNCT
ftr-311	115	19	i.e.	i.e.	X
ftr-311	115	20	,	,	PUNCT
ftr-311	115	21	$	$	SYM
ftr-311	115	22	209.64	209.64	NUM
ftr-311	115	23	billion	billion	NUM
ftr-311	115	24	)	)	PUNCT
ftr-311	115	25	because	because	SCONJ
ftr-311	115	26	it	it	PRON
ftr-311	115	27	used	use	VERB
ftr-311	115	28	the	the	DET
ftr-311	115	29	giving	give	VERB
ftr-311	115	30	usa	usa	PROPN
ftr-311	115	31	2009	2009	NUM
ftr-311	115	32	report	report	NOUN
ftr-311	115	33	instead	instead	ADV
ftr-311	115	34	of	of	ADP
ftr-311	115	35	the	the	DET
ftr-311	115	36	number	number	NOUN
ftr-311	115	37	in	in	ADP
ftr-311	115	38	the	the	DET
ftr-311	115	39	more	more	ADV
ftr-311	115	40	recent	recent	ADJ
ftr-311	115	41	report	report	NOUN
ftr-311	115	42	and	and	CCONJ
ftr-311	115	43	therefore	therefore	ADV
ftr-311	115	44	estimated	estimate	VERB
ftr-311	115	45	that	that	SCONJ
ftr-311	115	46	$	$	SYM
ftr-311	115	47	39.4	39.4	NUM
ftr-311	115	48	billion	billion	NUM
ftr-311	115	49	of	of	ADP
ftr-311	115	50	charitable	charitable	ADJ
ftr-311	115	51	contributions	contribution	NOUN
ftr-311	115	52	made	make	VERB
ftr-311	115	53	by	by	ADP
ftr-311	115	54	individuals	individual	NOUN
ftr-311	115	55	were	be	AUX
ftr-311	115	56	not	not	PART
ftr-311	115	57	claimed	claim	VERB
ftr-311	115	58	as	as	ADP
ftr-311	115	59	itemized	itemize	VERB
ftr-311	115	60	deductions	deduction	NOUN
ftr-311	115	61	.	.	PUNCT
ftr-311	116	1	joint	joint	ADJ
ftr-311	116	2	committee	committee	PROPN
ftr-311	116	3	on	on	ADP
ftr-311	116	4	taxation	taxation	NOUN
ftr-311	116	5	,	,	PUNCT
ftr-311	116	6	present	present	ADJ
ftr-311	116	7	law	law	NOUN
ftr-311	116	8	and	and	CCONJ
ftr-311	116	9	background	background	NOUN
ftr-311	116	10	relating	relate	VERB
ftr-311	116	11	to	to	ADP
ftr-311	116	12	the	the	DET
ftr-311	116	13	federal	federal	ADJ
ftr-311	116	14	tax	tax	NOUN
ftr-311	116	15	treatment	treatment	NOUN
ftr-311	116	16	of	of	ADP
ftr-311	116	17	charitable	charitable	ADJ
ftr-311	116	18	contributions	contribution	NOUN
ftr-311	116	19	,	,	PUNCT
ftr-311	116	20	jcs-4	jcs-4	NOUN
ftr-311	116	21	-	-	X
ftr-311	116	22	13	13	NUM
ftr-311	116	23	,	,	PUNCT
ftr-311	116	24	at	at	ADP
ftr-311	116	25	45–46	45–46	NUM
ftr-311	116	26	(	(	PUNCT
ftr-311	116	27	feb	feb	PROPN
ftr-311	116	28	.	.	PROPN
ftr-311	116	29	11	11	NUM
ftr-311	116	30	,	,	PUNCT
ftr-311	116	31	2013	2013	NUM
ftr-311	116	32	)	)	PUNCT
ftr-311	116	33	.	.	PUNCT
ftr-311	117	1	this	this	DET
ftr-311	117	2	jct	jct	PROPN
ftr-311	117	3	report	report	NOUN
ftr-311	117	4	indicated	indicate	VERB
ftr-311	117	5	that	that	SCONJ
ftr-311	117	6	2013	2013	NUM
ftr-311	117	7	]	]	PUNCT
ftr-311	117	8	reforming	reform	VERB
ftr-311	117	9	the	the	DET
ftr-311	117	10	charitable	charitable	ADJ
ftr-311	117	11	contribution	contribution	NOUN
ftr-311	117	12	substantiation	substantiation	NOUN
ftr-311	117	13	rules	rule	VERB
ftr-311	117	14	281	281	NUM
ftr-311	117	15	that	that	SCONJ
ftr-311	117	16	non	non	NOUN
ftr-311	117	17	-	-	NOUN
ftr-311	117	18	itemizers	itemizer	NOUN
ftr-311	117	19	nonetheless	nonetheless	ADV
ftr-311	117	20	contribute	contribute	VERB
ftr-311	117	21	large	large	ADJ
ftr-311	117	22	amounts	amount	NOUN
ftr-311	117	23	to	to	ADP
ftr-311	117	24	charity	charity	NOUN
ftr-311	117	25	heightens	heighten	VERB
ftr-311	117	26	the	the	DET
ftr-311	117	27	importance	importance	NOUN
ftr-311	117	28	of	of	ADP
ftr-311	117	29	the	the	DET
ftr-311	117	30	charitable	charitable	ADJ
ftr-311	117	31	contribution	contribution	NOUN
ftr-311	117	32	substantiation	substantiation	NOUN
ftr-311	117	33	rules	rule	NOUN
ftr-311	117	34	.	.	PUNCT
ftr-311	118	1	taxpayers	taxpayer	NOUN
ftr-311	118	2	who	who	PRON
ftr-311	118	3	do	do	AUX
ftr-311	118	4	not	not	PART
ftr-311	118	5	itemize	itemize	VERB
ftr-311	118	6	deductions	deduction	NOUN
ftr-311	118	7	receive	receive	VERB
ftr-311	118	8	fewer	few	ADJ
ftr-311	118	9	tax	tax	NOUN
ftr-311	118	10	benefits	benefit	NOUN
ftr-311	118	11	from	from	ADP
ftr-311	118	12	the	the	DET
ftr-311	118	13	same	same	ADJ
ftr-311	118	14	behavior	behavior	NOUN
ftr-311	118	15	than	than	ADP
ftr-311	118	16	those	those	PRON
ftr-311	118	17	who	who	PRON
ftr-311	118	18	do.21	do.21	PROPN
ftr-311	118	19	if	if	SCONJ
ftr-311	118	20	itemizers	itemizer	NOUN
ftr-311	118	21	increase	increase	VERB
ftr-311	118	22	their	their	PRON
ftr-311	118	23	charitable	charitable	ADJ
ftr-311	118	24	contribution	contribution	NOUN
ftr-311	118	25	deductions	deduction	NOUN
ftr-311	118	26	by	by	ADP
ftr-311	118	27	overvaluing	overvalue	VERB
ftr-311	118	28	the	the	DET
ftr-311	118	29	amount	amount	NOUN
ftr-311	118	30	of	of	ADP
ftr-311	118	31	the	the	DET
ftr-311	118	32	contributions	contribution	NOUN
ftr-311	118	33	,	,	PUNCT
ftr-311	118	34	nonitemizers	nonitemizer	NOUN
ftr-311	118	35	suffer	suffer	VERB
ftr-311	118	36	further	far	ADV
ftr-311	118	37	in	in	ADP
ftr-311	118	38	comparison	comparison	NOUN
ftr-311	118	39	.	.	PUNCT
ftr-311	119	1	if	if	SCONJ
ftr-311	119	2	such	such	ADJ
ftr-311	119	3	overvaluations	overvaluation	NOUN
ftr-311	119	4	were	be	AUX
ftr-311	119	5	to	to	PART
ftr-311	119	6	be	be	AUX
ftr-311	119	7	seen	see	VERB
ftr-311	119	8	as	as	ADP
ftr-311	119	9	pervasive	pervasive	ADJ
ftr-311	119	10	,	,	PUNCT
ftr-311	119	11	the	the	DET
ftr-311	119	12	disparity	disparity	NOUN
ftr-311	119	13	between	between	ADP
ftr-311	119	14	tax	tax	NOUN
ftr-311	119	15	benefits	benefit	NOUN
ftr-311	119	16	enjoyed	enjoy	VERB
ftr-311	119	17	by	by	ADP
ftr-311	119	18	itemizers	itemizer	NOUN
ftr-311	119	19	and	and	CCONJ
ftr-311	119	20	non	non	NOUN
ftr-311	119	21	-	-	NOUN
ftr-311	119	22	itemizers	itemizer	NOUN
ftr-311	119	23	would	would	AUX
ftr-311	119	24	grow	grow	VERB
ftr-311	119	25	,	,	PUNCT
ftr-311	119	26	and	and	CCONJ
ftr-311	119	27	public	public	ADJ
ftr-311	119	28	faith	faith	NOUN
ftr-311	119	29	in	in	ADP
ftr-311	119	30	the	the	DET
ftr-311	119	31	tax	tax	NOUN
ftr-311	119	32	system	system	NOUN
ftr-311	119	33	as	as	ADP
ftr-311	119	34	a	a	DET
ftr-311	119	35	whole	whole	NOUN
ftr-311	119	36	could	could	AUX
ftr-311	119	37	diminish	diminish	VERB
ftr-311	119	38	.	.	PUNCT
ftr-311	120	1	as	as	SCONJ
ftr-311	120	2	professor	professor	PROPN
ftr-311	120	3	john	john	PROPN
ftr-311	120	4	brooks	brooks	PROPN
ftr-311	120	5	has	have	AUX
ftr-311	120	6	written	write	VERB
ftr-311	120	7	about	about	ADP
ftr-311	120	8	the	the	DET
ftr-311	120	9	standard	standard	ADJ
ftr-311	120	10	deduction	deduction	NOUN
ftr-311	120	11	more	more	ADV
ftr-311	120	12	generally	generally	ADV
ftr-311	120	13	,	,	PUNCT
ftr-311	120	14	“	"	PUNCT
ftr-311	120	15	if	if	SCONJ
ftr-311	120	16	middle	middle	ADJ
ftr-311	120	17	-	-	PUNCT
ftr-311	120	18	income	income	NOUN
ftr-311	120	19	taxpayers	taxpayer	NOUN
ftr-311	120	20	see	see	VERB
ftr-311	120	21	themselves	themselves	PRON
ftr-311	120	22	as	as	ADP
ftr-311	120	23	being	be	AUX
ftr-311	120	24	taxed	tax	VERB
ftr-311	120	25	on	on	ADP
ftr-311	120	26	a	a	DET
ftr-311	120	27	different	different	ADJ
ftr-311	120	28	tax	tax	NOUN
ftr-311	120	29	base	base	NOUN
ftr-311	120	30	than	than	ADP
ftr-311	120	31	high	high	ADJ
ftr-311	120	32	-	-	PUNCT
ftr-311	120	33	income	income	NOUN
ftr-311	120	34	taxpayers	taxpayer	NOUN
ftr-311	120	35	,	,	PUNCT
ftr-311	120	36	it	it	PRON
ftr-311	120	37	could	could	AUX
ftr-311	120	38	undermine	undermine	VERB
ftr-311	120	39	belief	belief	NOUN
ftr-311	120	40	in	in	ADP
ftr-311	120	41	the	the	DET
ftr-311	120	42	tax	tax	NOUN
ftr-311	120	43	system	system	NOUN
ftr-311	120	44	as	as	ADP
ftr-311	120	45	fundamentally	fundamentally	ADV
ftr-311	120	46	fair	fair	ADJ
ftr-311	120	47	.	.	PUNCT
ftr-311	121	1	”22	”22	PROPN
ftr-311	121	2	if	if	SCONJ
ftr-311	121	3	the	the	DET
ftr-311	121	4	tax	tax	NOUN
ftr-311	121	5	base	base	NOUN
ftr-311	121	6	of	of	ADP
ftr-311	121	7	many	many	ADJ
ftr-311	121	8	high	high	ADJ
ftr-311	121	9	-	-	PUNCT
ftr-311	121	10	income	income	NOUN
ftr-311	121	11	taxpayers	taxpayer	NOUN
ftr-311	121	12	is	be	AUX
ftr-311	121	13	reduced	reduce	VERB
ftr-311	121	14	—	—	PUNCT
ftr-311	121	15	or	or	CCONJ
ftr-311	121	16	perceived	perceive	VERB
ftr-311	121	17	as	as	ADP
ftr-311	121	18	being	be	AUX
ftr-311	121	19	reduced	reduce	VERB
ftr-311	121	20	—	—	PUNCT
ftr-311	121	21	because	because	SCONJ
ftr-311	121	22	of	of	ADP
ftr-311	121	23	overvaluing	overvalue	VERB
ftr-311	121	24	charitable	charitable	ADJ
ftr-311	121	25	contributions	contribution	NOUN
ftr-311	121	26	,	,	PUNCT
ftr-311	121	27	fundamental	fundamental	ADJ
ftr-311	121	28	fairness	fairness	NOUN
ftr-311	121	29	evaporates	evaporate	VERB
ftr-311	121	30	.	.	PUNCT
ftr-311	122	1	indeed	indeed	ADV
ftr-311	122	2	,	,	PUNCT
ftr-311	122	3	the	the	DET
ftr-311	122	4	legislative	legislative	ADJ
ftr-311	122	5	history	history	NOUN
ftr-311	122	6	of	of	ADP
ftr-311	122	7	the	the	DET
ftr-311	122	8	deficit	deficit	NOUN
ftr-311	122	9	reduction	reduction	NOUN
ftr-311	122	10	act	act	NOUN
ftr-311	122	11	of	of	ADP
ftr-311	122	12	1984	1984	NUM
ftr-311	122	13	(	(	PUNCT
ftr-311	122	14	defra	defra	PROPN
ftr-311	122	15	)	)	PUNCT
ftr-311	122	16	,	,	PUNCT
ftr-311	122	17	which	which	PRON
ftr-311	122	18	introduced	introduce	VERB
ftr-311	122	19	detailed	detailed	ADJ
ftr-311	122	20	substantiation	substantiation	NOUN
ftr-311	122	21	rules	rule	NOUN
ftr-311	122	22	,	,	PUNCT
ftr-311	122	23	spoke	speak	VERB
ftr-311	122	24	specifically	specifically	ADV
ftr-311	122	25	of	of	ADP
ftr-311	122	26	such	such	ADJ
ftr-311	122	27	overvaluation	overvaluation	NOUN
ftr-311	122	28	leading	lead	VERB
ftr-311	122	29	to	to	ADP
ftr-311	122	30	a	a	DET
ftr-311	122	31	“	"	PUNCT
ftr-311	122	32	disrespect	disrespect	NOUN
ftr-311	122	33	for	for	ADP
ftr-311	122	34	the	the	DET
ftr-311	122	35	tax	tax	NOUN
ftr-311	122	36	laws	law	NOUN
ftr-311	122	37	.	.	PUNCT
ftr-311	123	1	”23	”23	ADV
ftr-311	123	2	overvaluation	overvaluation	NOUN
ftr-311	123	3	is	be	AUX
ftr-311	123	4	a	a	DET
ftr-311	123	5	particular	particular	ADJ
ftr-311	123	6	risk	risk	NOUN
ftr-311	123	7	with	with	ADP
ftr-311	123	8	the	the	DET
ftr-311	123	9	charitable	charitable	ADJ
ftr-311	123	10	contribution	contribution	NOUN
ftr-311	123	11	deduction	deduction	NOUN
ftr-311	123	12	.	.	PUNCT
ftr-311	124	1	then	then	ADV
ftr-311	124	2	irs	irs	PROPN
ftr-311	124	3	commissioner	commissioner	NOUN
ftr-311	124	4	mark	mark	PROPN
ftr-311	124	5	w.	w.	PROPN
ftr-311	124	6	everson	everson	PROPN
ftr-311	124	7	explained	explain	VERB
ftr-311	124	8	at	at	ADP
ftr-311	124	9	a	a	DET
ftr-311	124	10	senate	senate	PROPN
ftr-311	124	11	hearing	hearing	NOUN
ftr-311	124	12	in	in	ADP
ftr-311	124	13	2005	2005	NUM
ftr-311	124	14	,	,	PUNCT
ftr-311	124	15	“	"	PUNCT
ftr-311	124	16	overvaluations	overvaluation	NOUN
ftr-311	124	17	are	be	AUX
ftr-311	124	18	difficult	difficult	ADJ
ftr-311	124	19	to	to	PART
ftr-311	124	20	identify	identify	VERB
ftr-311	124	21	,	,	PUNCT
ftr-311	124	22	substantiate	substantiate	VERB
ftr-311	124	23	and	and	CCONJ
ftr-311	124	24	charitable	charitable	ADJ
ftr-311	124	25	contributions	contribution	NOUN
ftr-311	124	26	in	in	ADP
ftr-311	124	27	2011	2011	NUM
ftr-311	124	28	of	of	ADP
ftr-311	124	29	$	$	SYM
ftr-311	124	30	217.79	217.79	NUM
ftr-311	124	31	billion	billion	NUM
ftr-311	124	32	was	be	AUX
ftr-311	124	33	the	the	DET
ftr-311	124	34	highest	high	ADJ
ftr-311	124	35	level	level	NOUN
ftr-311	124	36	since	since	SCONJ
ftr-311	124	37	2007	2007	NUM
ftr-311	124	38	,	,	PUNCT
ftr-311	124	39	when	when	SCONJ
ftr-311	124	40	total	total	ADJ
ftr-311	124	41	contributions	contribution	NOUN
ftr-311	124	42	amounted	amount	VERB
ftr-311	124	43	to	to	ADP
ftr-311	124	44	$	$	SYM
ftr-311	124	45	233.11	233.11	NUM
ftr-311	124	46	billion	billion	NUM
ftr-311	124	47	.	.	PUNCT
ftr-311	125	1	i	i	PRON
ftr-311	125	2	d.	d.	PROPN
ftr-311	125	3	21	21	NUM
ftr-311	125	4	.	.	PUNCT
ftr-311	126	1	of	of	ADP
ftr-311	126	2	course	course	NOUN
ftr-311	126	3	,	,	PUNCT
ftr-311	126	4	the	the	DET
ftr-311	126	5	standard	standard	ADJ
ftr-311	126	6	deduction	deduction	NOUN
ftr-311	126	7	assumes	assume	VERB
ftr-311	126	8	a	a	DET
ftr-311	126	9	certain	certain	ADJ
ftr-311	126	10	amount	amount	NOUN
ftr-311	126	11	of	of	ADP
ftr-311	126	12	charitable	charitable	ADJ
ftr-311	126	13	contributions	contribution	NOUN
ftr-311	126	14	,	,	PUNCT
ftr-311	126	15	and	and	CCONJ
ftr-311	126	16	if	if	SCONJ
ftr-311	126	17	non	non	NOUN
ftr-311	126	18	-	-	NOUN
ftr-311	126	19	itemizers	itemizer	NOUN
ftr-311	126	20	would	would	AUX
ftr-311	126	21	benefit	benefit	VERB
ftr-311	126	22	more	more	ADV
ftr-311	126	23	from	from	ADP
ftr-311	126	24	itemizing	itemize	VERB
ftr-311	126	25	than	than	ADP
ftr-311	126	26	taking	take	VERB
ftr-311	126	27	the	the	DET
ftr-311	126	28	standard	standard	ADJ
ftr-311	126	29	deduction	deduction	NOUN
ftr-311	126	30	,	,	PUNCT
ftr-311	126	31	they	they	PRON
ftr-311	126	32	would	would	AUX
ftr-311	126	33	switch	switch	VERB
ftr-311	126	34	to	to	ADP
ftr-311	126	35	itemizing	itemize	VERB
ftr-311	126	36	.	.	PUNCT
ftr-311	127	1	as	as	SCONJ
ftr-311	127	2	john	john	PROPN
ftr-311	127	3	brooks	brooks	PROPN
ftr-311	127	4	has	have	AUX
ftr-311	127	5	written	write	VERB
ftr-311	127	6	,	,	PUNCT
ftr-311	127	7	“	"	PUNCT
ftr-311	127	8	if	if	SCONJ
ftr-311	127	9	the	the	DET
ftr-311	127	10	standard	standard	ADJ
ftr-311	127	11	deduction	deduction	NOUN
ftr-311	127	12	is	be	AUX
ftr-311	127	13	intended	intend	VERB
ftr-311	127	14	to	to	PART
ftr-311	127	15	be	be	AUX
ftr-311	127	16	a	a	DET
ftr-311	127	17	proxy	proxy	NOUN
ftr-311	127	18	for	for	ADP
ftr-311	127	19	personal	personal	ADJ
ftr-311	127	20	deductions	deduction	NOUN
ftr-311	127	21	like	like	ADP
ftr-311	127	22	the	the	DET
ftr-311	127	23	charitable	charitable	ADJ
ftr-311	127	24	deduction	deduction	NOUN
ftr-311	127	25	,	,	PUNCT
ftr-311	127	26	then	then	ADV
ftr-311	127	27	non	non	NOUN
ftr-311	127	28	-	-	NOUN
ftr-311	127	29	itemizers	itemizer	NOUN
ftr-311	127	30	are	be	AUX
ftr-311	127	31	already	already	ADV
ftr-311	127	32	getting	get	VERB
ftr-311	127	33	the	the	DET
ftr-311	127	34	benefit	benefit	NOUN
ftr-311	127	35	of	of	ADP
ftr-311	127	36	their	their	PRON
ftr-311	127	37	charitable	charitable	ADJ
ftr-311	127	38	deductions	deduction	NOUN
ftr-311	127	39	—	—	PUNCT
ftr-311	127	40	and	and	CCONJ
ftr-311	127	41	then	then	ADV
ftr-311	127	42	some	some	PRON
ftr-311	127	43	.	.	PUNCT
ftr-311	128	1	but	but	CCONJ
ftr-311	128	2	to	to	ADP
ftr-311	128	3	many	many	ADJ
ftr-311	128	4	taxpayers	taxpayer	NOUN
ftr-311	128	5	,	,	PUNCT
ftr-311	128	6	it	it	PRON
ftr-311	128	7	probably	probably	ADV
ftr-311	128	8	does	do	AUX
ftr-311	128	9	not	not	PART
ftr-311	128	10	feel	feel	VERB
ftr-311	128	11	like	like	SCONJ
ftr-311	128	12	they	they	PRON
ftr-311	128	13	are	be	AUX
ftr-311	128	14	getting	get	VERB
ftr-311	128	15	the	the	DET
ftr-311	128	16	benefit	benefit	NOUN
ftr-311	128	17	,	,	PUNCT
ftr-311	128	18	and	and	CCONJ
ftr-311	128	19	in	in	ADP
ftr-311	128	20	part	part	NOUN
ftr-311	128	21	they	they	PRON
ftr-311	128	22	are	be	AUX
ftr-311	128	23	right	right	ADJ
ftr-311	128	24	,	,	PUNCT
ftr-311	128	25	since	since	SCONJ
ftr-311	128	26	they	they	PRON
ftr-311	128	27	do	do	AUX
ftr-311	128	28	not	not	PART
ftr-311	128	29	feel	feel	VERB
ftr-311	128	30	the	the	DET
ftr-311	128	31	incentive	incentive	NOUN
ftr-311	128	32	effects	effect	NOUN
ftr-311	128	33	of	of	ADP
ftr-311	128	34	the	the	DET
ftr-311	128	35	tax	tax	NOUN
ftr-311	128	36	deduction	deduction	NOUN
ftr-311	128	37	at	at	ADP
ftr-311	128	38	the	the	DET
ftr-311	128	39	margin	margin	NOUN
ftr-311	128	40	.	.	PUNCT
ftr-311	128	41	”	"	PUNCT
ftr-311	129	1	john	john	PROPN
ftr-311	129	2	r.	r.	PROPN
ftr-311	129	3	brooks	brooks	PROPN
ftr-311	129	4	ii	ii	PROPN
ftr-311	129	5	,	,	PUNCT
ftr-311	129	6	doing	do	VERB
ftr-311	129	7	too	too	ADV
ftr-311	129	8	much	much	ADV
ftr-311	129	9	:	:	PUNCT
ftr-311	129	10	the	the	DET
ftr-311	129	11	standard	standard	ADJ
ftr-311	129	12	deduction	deduction	NOUN
ftr-311	129	13	and	and	CCONJ
ftr-311	129	14	the	the	DET
ftr-311	129	15	conflict	conflict	NOUN
ftr-311	129	16	between	between	ADP
ftr-311	129	17	progressivity	progressivity	NOUN
ftr-311	129	18	and	and	CCONJ
ftr-311	129	19	simplification	simplification	NOUN
ftr-311	129	20	,	,	PUNCT
ftr-311	129	21	2	2	NUM
ftr-311	129	22	colum	colum	NOUN
ftr-311	129	23	.	.	PUNCT
ftr-311	130	1	j.	j.	PROPN
ftr-311	130	2	tax	tax	PROPN
ftr-311	130	3	.	.	PUNCT
ftr-311	131	1	l.	l.	PROPN
ftr-311	131	2	203	203	NUM
ftr-311	131	3	,	,	PUNCT
ftr-311	131	4	228	228	NUM
ftr-311	131	5	(	(	PUNCT
ftr-311	131	6	2011	2011	NUM
ftr-311	131	7	)	)	PUNCT
ftr-311	132	1	[	[	X
ftr-311	132	2	hereinafter	hereinafter	NOUN
ftr-311	132	3	brooks	brooks	NOUN
ftr-311	132	4	,	,	PUNCT
ftr-311	132	5	doing	do	VERB
ftr-311	132	6	too	too	ADV
ftr-311	132	7	much	much	ADV
ftr-311	132	8	]	]	PUNCT
ftr-311	132	9	(	(	PUNCT
ftr-311	132	10	footnotes	footnote	NOUN
ftr-311	132	11	omitted	omit	VERB
ftr-311	132	12	)	)	PUNCT
ftr-311	132	13	.	.	PUNCT
ftr-311	133	1	for	for	ADP
ftr-311	133	2	a	a	DET
ftr-311	133	3	brief	brief	ADJ
ftr-311	133	4	period	period	NOUN
ftr-311	133	5	beginning	begin	VERB
ftr-311	133	6	in	in	ADP
ftr-311	133	7	1981	1981	NUM
ftr-311	133	8	,	,	PUNCT
ftr-311	133	9	non	non	NOUN
ftr-311	133	10	-	-	NOUN
ftr-311	133	11	itemizers	itemizer	NOUN
ftr-311	133	12	were	be	AUX
ftr-311	133	13	allowed	allow	VERB
ftr-311	133	14	to	to	PART
ftr-311	133	15	take	take	VERB
ftr-311	133	16	the	the	DET
ftr-311	133	17	deduction	deduction	NOUN
ftr-311	133	18	in	in	ADP
ftr-311	133	19	whole	whole	ADJ
ftr-311	133	20	or	or	CCONJ
ftr-311	133	21	in	in	ADP
ftr-311	133	22	part	part	NOUN
ftr-311	133	23	.	.	PUNCT
ftr-311	134	1	see	see	VERB
ftr-311	134	2	economic	economic	ADJ
ftr-311	134	3	recovery	recovery	NOUN
ftr-311	134	4	act	act	NOUN
ftr-311	134	5	of	of	ADP
ftr-311	134	6	1981	1981	NUM
ftr-311	134	7	,	,	PUNCT
ftr-311	134	8	pub	pub	NOUN
ftr-311	134	9	.	.	PUNCT
ftr-311	135	1	l.	l.	PROPN
ftr-311	135	2	no	no	INTJ
ftr-311	135	3	.	.	PROPN
ftr-311	136	1	97	97	NUM
ftr-311	136	2	-	-	SYM
ftr-311	136	3	34	34	NUM
ftr-311	136	4	,	,	PUNCT
ftr-311	136	5	95	95	NUM
ftr-311	136	6	stat	stat	NOUN
ftr-311	136	7	.	.	PUNCT
ftr-311	137	1	172	172	NUM
ftr-311	137	2	(	(	PUNCT
ftr-311	137	3	1981	1981	NUM
ftr-311	137	4	)	)	PUNCT
ftr-311	137	5	.	.	PUNCT
ftr-311	138	1	suggestions	suggestion	NOUN
ftr-311	138	2	to	to	PART
ftr-311	138	3	again	again	ADV
ftr-311	138	4	permit	permit	VERB
ftr-311	138	5	the	the	DET
ftr-311	138	6	charitable	charitable	ADJ
ftr-311	138	7	contribution	contribution	NOUN
ftr-311	138	8	deduction	deduction	NOUN
ftr-311	138	9	for	for	ADP
ftr-311	138	10	non	non	ADJ
ftr-311	138	11	-	-	NOUN
ftr-311	138	12	itemizers	itemizer	NOUN
ftr-311	138	13	surface	surface	VERB
ftr-311	138	14	regularly	regularly	ADV
ftr-311	138	15	.	.	PUNCT
ftr-311	139	1	see	see	VERB
ftr-311	139	2	,	,	PUNCT
ftr-311	139	3	e.g.	e.g.	ADV
ftr-311	139	4	,	,	PUNCT
ftr-311	139	5	shiller	shiller	PROPN
ftr-311	139	6	,	,	PUNCT
ftr-311	139	7	please	please	INTJ
ftr-311	139	8	do	do	AUX
ftr-311	139	9	n’t	not	PART
ftr-311	139	10	mess	mess	VERB
ftr-311	139	11	with	with	ADP
ftr-311	139	12	the	the	DET
ftr-311	139	13	charitable	charitable	ADJ
ftr-311	139	14	deduction	deduction	NOUN
ftr-311	139	15	,	,	PUNCT
ftr-311	139	16	supra	supra	PROPN
ftr-311	139	17	note	note	PROPN
ftr-311	139	18	11	11	NUM
ftr-311	139	19	;	;	PUNCT
ftr-311	139	20	congressional	congressional	ADJ
ftr-311	139	21	budget	budget	NOUN
ftr-311	139	22	office	office	NOUN
ftr-311	139	23	,	,	PUNCT
ftr-311	139	24	options	option	NOUN
ftr-311	139	25	for	for	ADP
ftr-311	139	26	changing	change	VERB
ftr-311	139	27	tax	tax	NOUN
ftr-311	139	28	treatment	treatment	NOUN
ftr-311	139	29	of	of	ADP
ftr-311	139	30	charitable	charitable	ADJ
ftr-311	139	31	giving	giving	NOUN
ftr-311	139	32	,	,	PUNCT
ftr-311	139	33	15–17	15–17	NUM
ftr-311	139	34	(	(	PUNCT
ftr-311	139	35	may	may	PROPN
ftr-311	139	36	24	24	NUM
ftr-311	139	37	,	,	PUNCT
ftr-311	139	38	2011	2011	NUM
ftr-311	139	39	)	)	PUNCT
ftr-311	139	40	,	,	PUNCT
ftr-311	139	41	http://cbo.gov/publication/	http://cbo.gov/publication/	NOUN
ftr-311	139	42	/42185	/42185	PUNCT
ftr-311	139	43	.	.	PUNCT
ftr-311	140	1	22	22	NUM
ftr-311	140	2	.	.	PUNCT
ftr-311	140	3	brooks	brooks	PROPN
ftr-311	140	4	,	,	PUNCT
ftr-311	140	5	doing	do	VERB
ftr-311	140	6	too	too	ADV
ftr-311	140	7	much	much	ADV
ftr-311	140	8	,	,	PUNCT
ftr-311	140	9	supra	supra	ADJ
ftr-311	140	10	note	note	NOUN
ftr-311	140	11	21	21	NUM
ftr-311	140	12	,	,	PUNCT
ftr-311	140	13	at	at	ADP
ftr-311	140	14	231	231	NUM
ftr-311	140	15	.	.	PUNCT
ftr-311	141	1	he	he	PRON
ftr-311	141	2	further	far	ADV
ftr-311	141	3	observes	observe	VERB
ftr-311	141	4	that	that	SCONJ
ftr-311	141	5	“	"	PUNCT
ftr-311	141	6	[	[	X
ftr-311	141	7	t]he	t]he	ADV
ftr-311	141	8	standard	standard	ADJ
ftr-311	141	9	deduction	deduction	NOUN
ftr-311	141	10	also	also	ADV
ftr-311	141	11	has	have	VERB
ftr-311	141	12	the	the	DET
ftr-311	141	13	effect	effect	NOUN
ftr-311	141	14	of	of	ADP
ftr-311	141	15	minimizing	minimize	VERB
ftr-311	141	16	any	any	DET
ftr-311	141	17	well	well	ADV
ftr-311	141	18	-	-	PUNCT
ftr-311	141	19	intentioned	intentione	VERB
ftr-311	141	20	incentives	incentive	NOUN
ftr-311	141	21	written	write	VERB
ftr-311	141	22	into	into	ADP
ftr-311	141	23	the	the	DET
ftr-311	141	24	code	code	NOUN
ftr-311	141	25	.	.	PUNCT
ftr-311	141	26	”	"	PUNCT
ftr-311	142	1	i	i	PRON
ftr-311	142	2	d.	d.	VERB
ftr-311	142	3	at	at	ADP
ftr-311	142	4	230	230	NUM
ftr-311	142	5	.	.	PUNCT
ftr-311	142	6	23	23	NUM
ftr-311	142	7	.	.	PUNCT
ftr-311	143	1	joint	joint	ADJ
ftr-311	143	2	committee	committee	PROPN
ftr-311	143	3	on	on	ADP
ftr-311	143	4	taxation	taxation	NOUN
ftr-311	143	5	,	,	PUNCT
ftr-311	143	6	general	general	ADJ
ftr-311	143	7	explanation	explanation	NOUN
ftr-311	143	8	of	of	ADP
ftr-311	143	9	the	the	DET
ftr-311	143	10	revenue	revenue	NOUN
ftr-311	143	11	provisions	provision	NOUN
ftr-311	143	12	of	of	ADP
ftr-311	143	13	the	the	DET
ftr-311	143	14	deficit	deficit	NOUN
ftr-311	143	15	reduction	reduction	NOUN
ftr-311	143	16	act	act	NOUN
ftr-311	143	17	of	of	ADP
ftr-311	143	18	1984	1984	NUM
ftr-311	143	19	,	,	PUNCT
ftr-311	143	20	jcs-41	jcs-41	NOUN
ftr-311	143	21	-	-	PUNCT
ftr-311	143	22	84	84	NUM
ftr-311	143	23	,	,	PUNCT
ftr-311	143	24	at	at	ADP
ftr-311	143	25	504	504	NUM
ftr-311	143	26	(	(	PUNCT
ftr-311	143	27	dec	dec	PROPN
ftr-311	143	28	.	.	PROPN
ftr-311	143	29	31	31	NUM
ftr-311	143	30	,	,	PUNCT
ftr-311	143	31	1984	1984	NUM
ftr-311	143	32	)	)	PUNCT
ftr-311	143	33	.	.	PUNCT
ftr-311	144	1	282	282	NUM
ftr-311	144	2	florida	florida	PROPN
ftr-311	144	3	tax	tax	NOUN
ftr-311	144	4	review	review	NOUN
ftr-311	144	5	[	[	X
ftr-311	144	6	vol	vol	NOUN
ftr-311	144	7	.	.	PUNCT
ftr-311	145	1	14:7	14:7	NUM
ftr-311	145	2	litigate	litigate	NOUN
ftr-311	145	3	.	.	PUNCT
ftr-311	146	1	further	far	ADV
ftr-311	146	2	,	,	PUNCT
ftr-311	146	3	donors	donor	NOUN
ftr-311	146	4	and	and	CCONJ
ftr-311	146	5	recipient	recipient	NOUN
ftr-311	146	6	charities	charity	NOUN
ftr-311	146	7	do	do	AUX
ftr-311	146	8	not	not	PART
ftr-311	146	9	have	have	VERB
ftr-311	146	10	adverse	adverse	ADJ
ftr-311	146	11	interests	interest	NOUN
ftr-311	146	12	that	that	PRON
ftr-311	146	13	would	would	AUX
ftr-311	146	14	help	help	VERB
ftr-311	146	15	establish	establish	VERB
ftr-311	146	16	a	a	DET
ftr-311	146	17	correct	correct	ADJ
ftr-311	146	18	valuation	valuation	NOUN
ftr-311	146	19	.	.	PUNCT
ftr-311	147	1	”24	”24	VERB
ftr-311	147	2	overvaluation	overvaluation	NOUN
ftr-311	147	3	of	of	ADP
ftr-311	147	4	charitable	charitable	ADJ
ftr-311	147	5	contributions	contribution	NOUN
ftr-311	147	6	appears	appear	VERB
ftr-311	147	7	annually	annually	ADV
ftr-311	147	8	on	on	ADP
ftr-311	147	9	the	the	DET
ftr-311	147	10	irs	irs	PROPN
ftr-311	147	11	list	list	NOUN
ftr-311	147	12	of	of	ADP
ftr-311	147	13	the	the	DET
ftr-311	147	14	dozen	dozen	NOUN
ftr-311	147	15	top	top	ADJ
ftr-311	147	16	tax	tax	NOUN
ftr-311	147	17	scams.25	scams.25	NOUN
ftr-311	147	18	in	in	ADP
ftr-311	147	19	other	other	ADJ
ftr-311	147	20	contexts	contexts	NOUN
ftr-311	147	21	,	,	PUNCT
ftr-311	147	22	tax	tax	NOUN
ftr-311	147	23	administrators	administrator	NOUN
ftr-311	147	24	can	can	AUX
ftr-311	147	25	rely	rely	VERB
ftr-311	147	26	on	on	ADP
ftr-311	147	27	third	third	ADJ
ftr-311	147	28	parties	party	NOUN
ftr-311	147	29	.	.	PUNCT
ftr-311	148	1	as	as	SCONJ
ftr-311	148	2	leandra	leandra	PROPN
ftr-311	148	3	lederman	lederman	PROPN
ftr-311	148	4	has	have	AUX
ftr-311	148	5	detailed	detail	VERB
ftr-311	148	6	,	,	PUNCT
ftr-311	148	7	the	the	DET
ftr-311	148	8	government	government	NOUN
ftr-311	148	9	looks	look	VERB
ftr-311	148	10	to	to	ADP
ftr-311	148	11	third	third	ADJ
ftr-311	148	12	parties	party	NOUN
ftr-311	148	13	in	in	ADP
ftr-311	148	14	order	order	NOUN
ftr-311	148	15	to	to	PART
ftr-311	148	16	ensure	ensure	VERB
ftr-311	148	17	compliance	compliance	NOUN
ftr-311	148	18	with	with	ADP
ftr-311	148	19	tax	tax	NOUN
ftr-311	148	20	laws	law	NOUN
ftr-311	148	21	in	in	ADP
ftr-311	148	22	a	a	DET
ftr-311	148	23	variety	variety	NOUN
ftr-311	148	24	of	of	ADP
ftr-311	148	25	situations.26	situations.26	NOUN
ftr-311	148	26	information	information	NOUN
ftr-311	148	27	reporting	reporting	NOUN
ftr-311	148	28	and	and	CCONJ
ftr-311	148	29	withholding	withhold	VERB
ftr-311	148	30	by	by	ADP
ftr-311	148	31	third	third	ADJ
ftr-311	148	32	parties	party	NOUN
ftr-311	148	33	have	have	AUX
ftr-311	148	34	proven	prove	VERB
ftr-311	148	35	particularly	particularly	ADV
ftr-311	148	36	successful	successful	ADJ
ftr-311	148	37	.	.	PUNCT
ftr-311	149	1	amounts	amount	NOUN
ftr-311	149	2	subject	subject	ADJ
ftr-311	149	3	to	to	ADP
ftr-311	149	4	withholding	withholding	NOUN
ftr-311	149	5	(	(	PUNCT
ftr-311	149	6	e.g.	e.g.	ADV
ftr-311	149	7	,	,	PUNCT
ftr-311	149	8	wages	wage	NOUN
ftr-311	149	9	and	and	CCONJ
ftr-311	149	10	salaries	salary	NOUN
ftr-311	149	11	)	)	PUNCT
ftr-311	149	12	have	have	VERB
ftr-311	149	13	a	a	DET
ftr-311	149	14	net	net	ADJ
ftr-311	149	15	misreporting	misreporte	VERB
ftr-311	149	16	percentage	percentage	NOUN
ftr-311	149	17	of	of	ADP
ftr-311	149	18	only	only	ADV
ftr-311	149	19	1.2	1.2	NUM
ftr-311	149	20	percent	percent	NOUN
ftr-311	149	21	.	.	PUNCT
ftr-311	150	1	amounts	amount	NOUN
ftr-311	150	2	subject	subject	ADJ
ftr-311	150	3	to	to	ADP
ftr-311	150	4	third	third	ADJ
ftr-311	150	5	party	party	NOUN
ftr-311	150	6	information	information	NOUN
ftr-311	150	7	reporting	reporting	NOUN
ftr-311	150	8	,	,	PUNCT
ftr-311	150	9	but	but	CCONJ
ftr-311	150	10	not	not	PART
ftr-311	150	11	to	to	ADP
ftr-311	150	12	withholding	withhold	VERB
ftr-311	150	13	(	(	PUNCT
ftr-311	150	14	e.g.	e.g.	ADV
ftr-311	150	15	,	,	PUNCT
ftr-311	150	16	interest	interest	NOUN
ftr-311	150	17	and	and	CCONJ
ftr-311	150	18	dividend	dividend	NOUN
ftr-311	150	19	income	income	NOUN
ftr-311	150	20	)	)	PUNCT
ftr-311	150	21	have	have	VERB
ftr-311	150	22	a	a	DET
ftr-311	150	23	slightly	slightly	ADV
ftr-311	150	24	higher	high	ADJ
ftr-311	150	25	net	net	ADJ
ftr-311	150	26	misreporting	misreporte	VERB
ftr-311	150	27	percentage	percentage	NOUN
ftr-311	150	28	of	of	ADP
ftr-311	150	29	4.5	4.5	NUM
ftr-311	150	30	percent	percent	NOUN
ftr-311	150	31	.	.	PUNCT
ftr-311	151	1	amounts	amount	NOUN
ftr-311	151	2	subject	subject	ADJ
ftr-311	151	3	to	to	ADP
ftr-311	151	4	partial	partial	ADJ
ftr-311	151	5	third	third	ADJ
ftr-311	151	6	-	-	PUNCT
ftr-311	151	7	party	party	NOUN
ftr-311	151	8	reporting	reporting	NOUN
ftr-311	151	9	(	(	PUNCT
ftr-311	151	10	e.g.	e.g.	ADV
ftr-311	151	11	,	,	PUNCT
ftr-311	151	12	capital	capital	NOUN
ftr-311	151	13	gains	gain	NOUN
ftr-311	151	14	)	)	PUNCT
ftr-311	151	15	have	have	VERB
ftr-311	151	16	a	a	DET
ftr-311	151	17	still	still	ADV
ftr-311	151	18	higher	high	ADJ
ftr-311	151	19	net	net	ADJ
ftr-311	151	20	misreporting	misreporte	VERB
ftr-311	151	21	percentage	percentage	NOUN
ftr-311	151	22	of	of	ADP
ftr-311	151	23	8.6	8.6	NUM
ftr-311	151	24	percent	percent	NOUN
ftr-311	151	25	.	.	PUNCT
ftr-311	152	1	amounts	amount	NOUN
ftr-311	152	2	not	not	PART
ftr-311	152	3	subject	subject	ADJ
ftr-311	152	4	to	to	ADP
ftr-311	152	5	withholding	withholding	NOUN
ftr-311	152	6	or	or	CCONJ
ftr-311	152	7	other	other	ADJ
ftr-311	152	8	information	information	NOUN
ftr-311	152	9	reporting	reporting	NOUN
ftr-311	152	10	(	(	PUNCT
ftr-311	152	11	e.g.	e.g.	ADV
ftr-311	152	12	,	,	PUNCT
ftr-311	152	13	schedule	schedule	NOUN
ftr-311	152	14	c	c	NOUN
ftr-311	152	15	income	income	NOUN
ftr-311	152	16	or	or	CCONJ
ftr-311	152	17	other	other	ADJ
ftr-311	152	18	income	income	NOUN
ftr-311	152	19	)	)	PUNCT
ftr-311	152	20	are	be	AUX
ftr-311	152	21	the	the	DET
ftr-311	152	22	least	least	ADJ
ftr-311	152	23	visible	visible	ADJ
ftr-311	152	24	,	,	PUNCT
ftr-311	152	25	with	with	ADP
ftr-311	152	26	a	a	DET
ftr-311	152	27	much	much	ADV
ftr-311	152	28	higher	high	ADJ
ftr-311	152	29	net	net	ADJ
ftr-311	152	30	misreporting	misreporte	VERB
ftr-311	152	31	percentage	percentage	NOUN
ftr-311	152	32	of	of	ADP
ftr-311	152	33	53.9	53.9	NUM
ftr-311	152	34	percent.27	percent.27	NOUN
ftr-311	152	35	the	the	DET
ftr-311	152	36	government	government	NOUN
ftr-311	152	37	can	can	AUX
ftr-311	152	38	also	also	ADV
ftr-311	152	39	take	take	VERB
ftr-311	152	40	advantage	advantage	NOUN
ftr-311	152	41	of	of	ADP
ftr-311	152	42	situations	situation	NOUN
ftr-311	152	43	“	"	PUNCT
ftr-311	152	44	in	in	ADP
ftr-311	152	45	which	which	PRON
ftr-311	152	46	third	third	ADJ
ftr-311	152	47	parties	party	NOUN
ftr-311	152	48	,	,	PUNCT
ftr-311	152	49	in	in	ADP
ftr-311	152	50	acting	act	VERB
ftr-311	152	51	out	out	ADP
ftr-311	152	52	of	of	ADP
ftr-311	152	53	their	their	PRON
ftr-311	152	54	own	own	ADJ
ftr-311	152	55	self	self	NOUN
ftr-311	152	56	-	-	PUNCT
ftr-311	152	57	interest	interest	NOUN
ftr-311	152	58	will	will	AUX
ftr-311	152	59	verify	verify	VERB
ftr-311	152	60	the	the	DET
ftr-311	152	61	taxpayer	taxpayer	NOUN
ftr-311	152	62	’s	’s	PART
ftr-311	152	63	claim	claim	NOUN
ftr-311	152	64	.	.	PUNCT
ftr-311	153	1	”28	”28	NOUN
ftr-311	153	2	according	accord	VERB
ftr-311	153	3	to	to	ADP
ftr-311	153	4	lederman	lederman	NOUN
ftr-311	153	5	,	,	PUNCT
ftr-311	153	6	compliance	compliance	NOUN
ftr-311	153	7	concerns	concern	NOUN
ftr-311	153	8	,	,	PUNCT
ftr-311	153	9	particularly	particularly	ADV
ftr-311	153	10	concerns	concern	NOUN
ftr-311	153	11	about	about	ADP
ftr-311	153	12	false	false	ADJ
ftr-311	153	13	claims	claim	NOUN
ftr-311	153	14	,	,	PUNCT
ftr-311	153	15	explain	explain	VERB
ftr-311	153	16	asymmetrical	asymmetrical	ADJ
ftr-311	153	17	treatment	treatment	NOUN
ftr-311	153	18	of	of	ADP
ftr-311	153	19	various	various	ADJ
ftr-311	153	20	tax	tax	NOUN
ftr-311	153	21	items.29	items.29	NOUN
ftr-311	153	22	for	for	ADP
ftr-311	153	23	example	example	NOUN
ftr-311	153	24	,	,	PUNCT
ftr-311	153	25	section	section	NOUN
ftr-311	153	26	104	104	NUM
ftr-311	153	27	excludes	exclude	NOUN
ftr-311	153	28	from	from	ADP
ftr-311	153	29	income	income	NOUN
ftr-311	153	30	amounts	amount	NOUN
ftr-311	153	31	recovered	recover	VERB
ftr-311	153	32	for	for	ADP
ftr-311	153	33	personal	personal	ADJ
ftr-311	153	34	injury	injury	NOUN
ftr-311	153	35	but	but	CCONJ
ftr-311	153	36	does	do	AUX
ftr-311	153	37	not	not	PART
ftr-311	153	38	permit	permit	VERB
ftr-311	153	39	a	a	DET
ftr-311	153	40	deduction	deduction	NOUN
ftr-311	153	41	for	for	ADP
ftr-311	153	42	unrecovered	unrecovered	ADJ
ftr-311	153	43	amounts	amount	NOUN
ftr-311	153	44	.	.	PUNCT
ftr-311	154	1	if	if	SCONJ
ftr-311	154	2	a	a	DET
ftr-311	154	3	taxpayer	taxpayer	NOUN
ftr-311	154	4	is	be	AUX
ftr-311	154	5	injured	injure	VERB
ftr-311	154	6	in	in	ADP
ftr-311	154	7	a	a	DET
ftr-311	154	8	car	car	NOUN
ftr-311	154	9	accident	accident	NOUN
ftr-311	154	10	,	,	PUNCT
ftr-311	154	11	amounts	amount	NOUN
ftr-311	154	12	received	receive	VERB
ftr-311	154	13	from	from	ADP
ftr-311	154	14	the	the	DET
ftr-311	154	15	tortfeasor	tortfeasor	NOUN
ftr-311	154	16	for	for	ADP
ftr-311	154	17	the	the	DET
ftr-311	154	18	injured	injure	VERB
ftr-311	154	19	party	party	NOUN
ftr-311	154	20	’s	’s	PART
ftr-311	154	21	uninsured	uninsured	ADJ
ftr-311	154	22	medical	medical	ADJ
ftr-311	154	23	expenses	expense	NOUN
ftr-311	154	24	,	,	PUNCT
ftr-311	154	25	pain	pain	NOUN
ftr-311	154	26	and	and	CCONJ
ftr-311	154	27	suffering	suffering	NOUN
ftr-311	154	28	,	,	PUNCT
ftr-311	154	29	and	and	CCONJ
ftr-311	154	30	lost	lose	VERB
ftr-311	154	31	wages	wage	NOUN
ftr-311	154	32	are	be	AUX
ftr-311	154	33	excluded	exclude	VERB
ftr-311	154	34	from	from	ADP
ftr-311	154	35	the	the	DET
ftr-311	154	36	taxpayer	taxpayer	NOUN
ftr-311	154	37	’s	’s	PART
ftr-311	154	38	income.30	income.30	NOUN
ftr-311	155	1	if	if	SCONJ
ftr-311	155	2	,	,	PUNCT
ftr-311	155	3	however	however	ADV
ftr-311	155	4	,	,	PUNCT
ftr-311	155	5	the	the	DET
ftr-311	155	6	injured	injure	VERB
ftr-311	155	7	24	24	NUM
ftr-311	155	8	.	.	PUNCT
ftr-311	155	9	exempt	exempt	ADJ
ftr-311	155	10	organizations	organization	NOUN
ftr-311	155	11	:	:	PUNCT
ftr-311	155	12	enforcement	enforcement	NOUN
ftr-311	155	13	problems	problem	NOUN
ftr-311	155	14	,	,	PUNCT
ftr-311	155	15	accomplishments	accomplishment	NOUN
ftr-311	155	16	,	,	PUNCT
ftr-311	155	17	and	and	CCONJ
ftr-311	155	18	future	future	ADJ
ftr-311	155	19	direction	direction	NOUN
ftr-311	155	20	:	:	PUNCT
ftr-311	155	21	hearing	hear	VERB
ftr-311	155	22	before	before	ADP
ftr-311	155	23	the	the	DET
ftr-311	155	24	s.	s.	PROPN
ftr-311	155	25	comm	comm	NOUN
ftr-311	155	26	.	.	PUNCT
ftr-311	156	1	on	on	ADP
ftr-311	156	2	fin	fin	PROPN
ftr-311	156	3	.	.	PUNCT
ftr-311	156	4	,	,	PUNCT
ftr-311	156	5	109th	109th	ADJ
ftr-311	156	6	cong	cong	NOUN
ftr-311	156	7	.	.	PUNCT
ftr-311	157	1	166	166	NUM
ftr-311	157	2	(	(	PUNCT
ftr-311	157	3	2005	2005	NUM
ftr-311	157	4	)	)	PUNCT
ftr-311	157	5	(	(	PUNCT
ftr-311	157	6	statement	statement	NOUN
ftr-311	157	7	of	of	ADP
ftr-311	157	8	mark	mark	PROPN
ftr-311	157	9	w.	w.	PROPN
ftr-311	157	10	everson	everson	PROPN
ftr-311	157	11	,	,	PUNCT
ftr-311	157	12	commissioner	commissioner	NOUN
ftr-311	157	13	of	of	ADP
ftr-311	157	14	internal	internal	ADJ
ftr-311	157	15	revenue	revenue	NOUN
ftr-311	157	16	)	)	PUNCT
ftr-311	157	17	,	,	PUNCT
ftr-311	157	18	http://www.finance.senate.gov/imo/media/doc/metest040505.pdf	http://www.finance.senate.gov/imo/media/doc/metest040505.pdf	PROPN
ftr-311	157	19	.	.	PUNCT
ftr-311	158	1	25	25	NUM
ftr-311	158	2	.	.	PUNCT
ftr-311	158	3	i.r.s	i.r.s	PROPN
ftr-311	158	4	.	.	PUNCT
ftr-311	159	1	news	news	NOUN
ftr-311	159	2	release	release	VERB
ftr-311	159	3	ir-2012	ir-2012	NOUN
ftr-311	159	4	-	-	PUNCT
ftr-311	159	5	22	22	NUM
ftr-311	159	6	(	(	PUNCT
ftr-311	159	7	feb	feb	PROPN
ftr-311	159	8	.	.	PROPN
ftr-311	159	9	16	16	NUM
ftr-311	159	10	,	,	PUNCT
ftr-311	159	11	2012	2012	NUM
ftr-311	159	12	)	)	PUNCT
ftr-311	159	13	,	,	PUNCT
ftr-311	159	14	http://www.irs.gov/	http://www.irs.gov/	NOUN
ftr-311	159	15	uac	uac	NOUN
ftr-311	159	16	/	/	SYM
ftr-311	159	17	irs	irs	PROPN
ftr-311	159	18	-	-	PUNCT
ftr-311	159	19	releases	release	NOUN
ftr-311	159	20	-	-	PUNCT
ftr-311	159	21	the	the	DET
ftr-311	159	22	-	-	PUNCT
ftr-311	159	23	dirty	dirty	ADJ
ftr-311	159	24	-	-	PUNCT
ftr-311	159	25	dozen	dozen	NOUN
ftr-311	159	26	-	-	PUNCT
ftr-311	159	27	tax	tax	NOUN
ftr-311	159	28	-	-	PUNCT
ftr-311	159	29	scams	scam	NOUN
ftr-311	159	30	-	-	PUNCT
ftr-311	159	31	for-2012	for-2012	NOUN
ftr-311	159	32	.	.	PUNCT
ftr-311	160	1	26	26	NUM
ftr-311	160	2	.	.	PUNCT
ftr-311	160	3	leandra	leandra	PROPN
ftr-311	160	4	lederman	lederman	PROPN
ftr-311	160	5	,	,	PUNCT
ftr-311	160	6	statutory	statutory	ADJ
ftr-311	160	7	speed	speed	NOUN
ftr-311	160	8	bumps	bump	NOUN
ftr-311	160	9	:	:	PUNCT
ftr-311	160	10	the	the	DET
ftr-311	160	11	roles	role	NOUN
ftr-311	160	12	third	third	ADJ
ftr-311	160	13	parties	party	NOUN
ftr-311	160	14	play	play	VERB
ftr-311	160	15	in	in	ADP
ftr-311	160	16	tax	tax	NOUN
ftr-311	160	17	compliance	compliance	NOUN
ftr-311	160	18	,	,	PUNCT
ftr-311	160	19	60	60	NUM
ftr-311	160	20	stan	stan	PROPN
ftr-311	160	21	.	.	PUNCT
ftr-311	161	1	l.	l.	PROPN
ftr-311	161	2	rev	rev	PROPN
ftr-311	161	3	.	.	PROPN
ftr-311	161	4	695	695	NUM
ftr-311	161	5	(	(	PUNCT
ftr-311	161	6	2007	2007	NUM
ftr-311	161	7	)	)	PUNCT
ftr-311	162	1	[	[	X
ftr-311	162	2	hereinafter	hereinafter	NOUN
ftr-311	162	3	lederman	lederman	NOUN
ftr-311	162	4	,	,	PUNCT
ftr-311	162	5	statutory	statutory	ADJ
ftr-311	162	6	speed	speed	NOUN
ftr-311	162	7	bumps	bump	NOUN
ftr-311	162	8	]	]	PUNCT
ftr-311	162	9	.	.	PUNCT
ftr-311	163	1	27	27	NUM
ftr-311	163	2	.	.	PUNCT
ftr-311	164	1	i	i	PRON
ftr-311	164	2	d.	d.	PROPN
ftr-311	164	3	at	at	ADP
ftr-311	164	4	698	698	NUM
ftr-311	164	5	(	(	PUNCT
ftr-311	164	6	quoting	quote	VERB
ftr-311	164	7	charles	charles	PROPN
ftr-311	164	8	p.	p.	PROPN
ftr-311	164	9	rettig	rettig	PROPN
ftr-311	164	10	,	,	PUNCT
ftr-311	164	11	nonfilers	nonfiler	NOUN
ftr-311	164	12	beware	beware	VERB
ftr-311	164	13	:	:	PUNCT
ftr-311	164	14	who	who	PRON
ftr-311	164	15	’s	’	VERB
ftr-311	164	16	that	that	SCONJ
ftr-311	164	17	knocking	knock	VERB
ftr-311	164	18	at	at	ADP
ftr-311	164	19	your	your	PRON
ftr-311	164	20	door	door	NOUN
ftr-311	164	21	?	?	PUNCT
ftr-311	164	22	,	,	PUNCT
ftr-311	164	23	j.	j.	PROPN
ftr-311	164	24	tax	tax	PROPN
ftr-311	164	25	prac	prac	PROPN
ftr-311	164	26	.	.	PROPN
ftr-311	164	27	&	&	CCONJ
ftr-311	164	28	proc	proc	PROPN
ftr-311	164	29	.	.	PROPN
ftr-311	164	30	,	,	PUNCT
ftr-311	164	31	oct.–nov	oct.–nov	ADP
ftr-311	164	32	.	.	PUNCT
ftr-311	165	1	2006	2006	NUM
ftr-311	165	2	,	,	PUNCT
ftr-311	165	3	at	at	ADP
ftr-311	165	4	15–16	15–16	NUM
ftr-311	165	5	)	)	PUNCT
ftr-311	165	6	.	.	PUNCT
ftr-311	166	1	28	28	NUM
ftr-311	166	2	.	.	PUNCT
ftr-311	167	1	lederman	lederman	NOUN
ftr-311	167	2	,	,	PUNCT
ftr-311	167	3	statutory	statutory	ADJ
ftr-311	167	4	speed	speed	NOUN
ftr-311	167	5	bumps	bump	NOUN
ftr-311	167	6	,	,	PUNCT
ftr-311	167	7	supra	supra	PROPN
ftr-311	167	8	note	note	PROPN
ftr-311	167	9	26	26	NUM
ftr-311	167	10	,	,	PUNCT
ftr-311	167	11	at	at	ADP
ftr-311	167	12	700	700	NUM
ftr-311	167	13	.	.	PUNCT
ftr-311	167	14	29	29	NUM
ftr-311	167	15	.	.	PUNCT
ftr-311	168	1	see	see	VERB
ftr-311	168	2	generally	generally	ADV
ftr-311	168	3	i	i	PRON
ftr-311	168	4	d.	d.	PROPN
ftr-311	168	5	30	30	NUM
ftr-311	168	6	.	.	PUNCT
ftr-311	169	1	see	see	VERB
ftr-311	169	2	i.r.c	i.r.c	NOUN
ftr-311	169	3	.	.	PUNCT
ftr-311	170	1	§	§	PROPN
ftr-311	170	2	104	104	NUM
ftr-311	170	3	.	.	PUNCT
ftr-311	170	4	2013	2013	NUM
ftr-311	170	5	]	]	PUNCT
ftr-311	170	6	reforming	reform	VERB
ftr-311	170	7	the	the	DET
ftr-311	170	8	charitable	charitable	ADJ
ftr-311	170	9	contribution	contribution	NOUN
ftr-311	170	10	substantiation	substantiation	NOUN
ftr-311	170	11	rules	rule	VERB
ftr-311	170	12	283	283	NUM
ftr-311	170	13	taxpayer	taxpayer	NOUN
ftr-311	170	14	is	be	AUX
ftr-311	170	15	unable	unable	ADJ
ftr-311	170	16	to	to	PART
ftr-311	170	17	recover	recover	VERB
ftr-311	170	18	these	these	DET
ftr-311	170	19	amounts	amount	NOUN
ftr-311	170	20	because	because	SCONJ
ftr-311	170	21	,	,	PUNCT
ftr-311	170	22	for	for	ADP
ftr-311	170	23	example	example	NOUN
ftr-311	170	24	,	,	PUNCT
ftr-311	170	25	the	the	DET
ftr-311	170	26	tortfeasor	tortfeasor	NOUN
ftr-311	170	27	lacks	lack	VERB
ftr-311	170	28	insurance	insurance	NOUN
ftr-311	170	29	,	,	PUNCT
ftr-311	170	30	the	the	DET
ftr-311	170	31	taxpayer	taxpayer	NOUN
ftr-311	170	32	can	can	AUX
ftr-311	170	33	not	not	PART
ftr-311	170	34	take	take	VERB
ftr-311	170	35	a	a	DET
ftr-311	170	36	deduction	deduction	NOUN
ftr-311	170	37	for	for	ADP
ftr-311	170	38	the	the	DET
ftr-311	170	39	costs	cost	NOUN
ftr-311	170	40	he	he	PRON
ftr-311	170	41	or	or	CCONJ
ftr-311	170	42	she	she	PRON
ftr-311	170	43	bears	bear	VERB
ftr-311	170	44	.	.	PUNCT
ftr-311	171	1	in	in	ADP
ftr-311	171	2	the	the	DET
ftr-311	171	3	former	former	ADJ
ftr-311	171	4	but	but	CCONJ
ftr-311	171	5	not	not	PART
ftr-311	171	6	the	the	DET
ftr-311	171	7	latter	latter	ADJ
ftr-311	171	8	case	case	NOUN
ftr-311	171	9	,	,	PUNCT
ftr-311	171	10	a	a	DET
ftr-311	171	11	third	third	ADJ
ftr-311	171	12	party	party	NOUN
ftr-311	171	13	has	have	VERB
ftr-311	171	14	an	an	DET
ftr-311	171	15	economic	economic	ADJ
ftr-311	171	16	incentive	incentive	NOUN
ftr-311	171	17	to	to	PART
ftr-311	171	18	vet	vet	VERB
ftr-311	171	19	the	the	DET
ftr-311	171	20	injured	injure	VERB
ftr-311	171	21	taxpayer	taxpayer	NOUN
ftr-311	171	22	’s	’s	PART
ftr-311	171	23	claim	claim	NOUN
ftr-311	171	24	.	.	PUNCT
ftr-311	172	1	similarly	similarly	ADV
ftr-311	172	2	,	,	PUNCT
ftr-311	172	3	employers	employer	NOUN
ftr-311	172	4	have	have	VERB
ftr-311	172	5	an	an	DET
ftr-311	172	6	incentive	incentive	NOUN
ftr-311	172	7	not	not	PART
ftr-311	172	8	to	to	PART
ftr-311	172	9	underreport	underreport	VERB
ftr-311	172	10	employees	employee	NOUN
ftr-311	172	11	’	’	PART
ftr-311	172	12	wages	wage	NOUN
ftr-311	172	13	because	because	SCONJ
ftr-311	172	14	they	they	PRON
ftr-311	172	15	deduct	deduct	VERB
ftr-311	172	16	as	as	ADP
ftr-311	172	17	a	a	DET
ftr-311	172	18	business	business	NOUN
ftr-311	172	19	expense	expense	NOUN
ftr-311	172	20	the	the	DET
ftr-311	172	21	wages	wage	NOUN
ftr-311	172	22	they	they	PRON
ftr-311	172	23	report	report	VERB
ftr-311	172	24	as	as	SCONJ
ftr-311	172	25	paid	pay	VERB
ftr-311	172	26	to	to	ADP
ftr-311	172	27	their	their	PRON
ftr-311	172	28	employees.31	employees.31	NOUN
ftr-311	172	29	in	in	ADP
ftr-311	172	30	some	some	DET
ftr-311	172	31	cases	case	NOUN
ftr-311	172	32	,	,	PUNCT
ftr-311	172	33	tax	tax	NOUN
ftr-311	172	34	treatment	treatment	NOUN
ftr-311	172	35	of	of	ADP
ftr-311	172	36	one	one	NUM
ftr-311	172	37	party	party	NOUN
ftr-311	172	38	depends	depend	VERB
ftr-311	172	39	directly	directly	ADV
ftr-311	172	40	on	on	ADP
ftr-311	172	41	another	another	DET
ftr-311	172	42	party	party	NOUN
ftr-311	172	43	’s	’s	PART
ftr-311	172	44	treatment	treatment	NOUN
ftr-311	172	45	of	of	ADP
ftr-311	172	46	a	a	DET
ftr-311	172	47	tax	tax	NOUN
ftr-311	172	48	item	item	NOUN
ftr-311	172	49	.	.	PUNCT
ftr-311	173	1	for	for	ADP
ftr-311	173	2	example	example	NOUN
ftr-311	173	3	,	,	PUNCT
ftr-311	173	4	employers	employer	NOUN
ftr-311	173	5	can	can	AUX
ftr-311	173	6	generally	generally	ADV
ftr-311	173	7	deduct	deduct	VERB
ftr-311	173	8	nonqualified	nonqualified	ADJ
ftr-311	173	9	deferred	defer	VERB
ftr-311	173	10	compensation	compensation	NOUN
ftr-311	173	11	payments	payment	NOUN
ftr-311	173	12	made	make	VERB
ftr-311	173	13	to	to	ADP
ftr-311	173	14	employees	employee	NOUN
ftr-311	173	15	only	only	ADV
ftr-311	173	16	when	when	SCONJ
ftr-311	173	17	the	the	DET
ftr-311	173	18	amounts	amount	NOUN
ftr-311	173	19	are	be	AUX
ftr-311	173	20	included	include	VERB
ftr-311	173	21	in	in	ADP
ftr-311	173	22	income	income	NOUN
ftr-311	173	23	by	by	ADP
ftr-311	173	24	employees.32	employees.32	PROPN
ftr-311	173	25	when	when	SCONJ
ftr-311	173	26	the	the	DET
ftr-311	173	27	third	third	ADJ
ftr-311	173	28	party	party	NOUN
ftr-311	173	29	does	do	AUX
ftr-311	173	30	not	not	PART
ftr-311	173	31	have	have	VERB
ftr-311	173	32	an	an	DET
ftr-311	173	33	arm’s	arm’s	NUM
ftr-311	173	34	-	-	PUNCT
ftr-311	173	35	length	length	NOUN
ftr-311	173	36	relationship	relationship	NOUN
ftr-311	173	37	with	with	ADP
ftr-311	173	38	the	the	DET
ftr-311	173	39	taxpayer	taxpayer	NOUN
ftr-311	173	40	,	,	PUNCT
ftr-311	173	41	however	however	ADV
ftr-311	173	42	,	,	PUNCT
ftr-311	173	43	the	the	DET
ftr-311	173	44	government	government	NOUN
ftr-311	173	45	can	can	AUX
ftr-311	173	46	not	not	PART
ftr-311	173	47	rely	rely	VERB
ftr-311	173	48	on	on	ADP
ftr-311	173	49	the	the	DET
ftr-311	173	50	third	third	ADJ
ftr-311	173	51	party	party	NOUN
ftr-311	173	52	to	to	PART
ftr-311	173	53	help	help	VERB
ftr-311	173	54	ensure	ensure	VERB
ftr-311	173	55	compliance	compliance	NOUN
ftr-311	173	56	.	.	PUNCT
ftr-311	174	1	lederman	lederman	NOUN
ftr-311	174	2	offers	offer	VERB
ftr-311	174	3	nonresident	nonresident	ADJ
ftr-311	174	4	aliens	alien	NOUN
ftr-311	174	5	,	,	PUNCT
ftr-311	174	6	foreign	foreign	ADJ
ftr-311	174	7	corporations	corporation	NOUN
ftr-311	174	8	,	,	PUNCT
ftr-311	174	9	and	and	CCONJ
ftr-311	174	10	,	,	PUNCT
ftr-311	174	11	as	as	SCONJ
ftr-311	174	12	commissioner	commissioner	PROPN
ftr-311	174	13	everson	everson	PROPN
ftr-311	174	14	also	also	ADV
ftr-311	174	15	noted	note	VERB
ftr-311	174	16	,	,	PUNCT
ftr-311	174	17	tax	tax	NOUN
ftr-311	174	18	-	-	PUNCT
ftr-311	174	19	exempt	exempt	ADJ
ftr-311	174	20	entities	entity	NOUN
ftr-311	174	21	as	as	ADP
ftr-311	174	22	examples	example	NOUN
ftr-311	174	23	of	of	ADP
ftr-311	174	24	tax	tax	NOUN
ftr-311	174	25	-	-	PUNCT
ftr-311	174	26	indifferent	indifferent	ADJ
ftr-311	174	27	third	third	ADJ
ftr-311	174	28	parties	party	NOUN
ftr-311	174	29	without	without	ADP
ftr-311	174	30	an	an	DET
ftr-311	174	31	offsetting	offset	VERB
ftr-311	174	32	interest	interest	NOUN
ftr-311	174	33	that	that	PRON
ftr-311	174	34	motivates	motivate	VERB
ftr-311	174	35	the	the	DET
ftr-311	174	36	third	third	ADJ
ftr-311	174	37	party	party	NOUN
ftr-311	174	38	to	to	PART
ftr-311	174	39	verify	verify	VERB
ftr-311	174	40	a	a	DET
ftr-311	174	41	u.s	u.s	PROPN
ftr-311	174	42	.	.	PROPN
ftr-311	174	43	taxpayer	taxpayer	PROPN
ftr-311	174	44	’s	’s	PART
ftr-311	174	45	income	income	NOUN
ftr-311	174	46	tax	tax	NOUN
ftr-311	174	47	benefits.33	benefits.33	PROPN
ftr-311	174	48	a	a	DET
ftr-311	174	49	charity	charity	NOUN
ftr-311	174	50	receiving	receive	VERB
ftr-311	174	51	a	a	DET
ftr-311	174	52	contribution	contribution	NOUN
ftr-311	174	53	has	have	VERB
ftr-311	174	54	neither	neither	CCONJ
ftr-311	174	55	a	a	DET
ftr-311	174	56	tax	tax	NOUN
ftr-311	174	57	nor	nor	CCONJ
ftr-311	174	58	an	an	DET
ftr-311	174	59	economic	economic	ADJ
ftr-311	174	60	incentive	incentive	NOUN
ftr-311	174	61	to	to	PART
ftr-311	174	62	judge	judge	VERB
ftr-311	174	63	independently	independently	ADV
ftr-311	174	64	the	the	DET
ftr-311	174	65	amount	amount	NOUN
ftr-311	174	66	reported	report	VERB
ftr-311	174	67	as	as	ADP
ftr-311	174	68	a	a	DET
ftr-311	174	69	deduction	deduction	NOUN
ftr-311	174	70	by	by	ADP
ftr-311	174	71	a	a	DET
ftr-311	174	72	donor	donor	NOUN
ftr-311	174	73	.	.	PUNCT
ftr-311	175	1	concurring	concur	VERB
ftr-311	175	2	with	with	ADP
ftr-311	175	3	others	other	NOUN
ftr-311	175	4	,	,	PUNCT
ftr-311	175	5	the	the	DET
ftr-311	175	6	jct	jct	NOUN
ftr-311	175	7	has	have	AUX
ftr-311	175	8	observed	observe	VERB
ftr-311	175	9	that	that	SCONJ
ftr-311	175	10	“	"	PUNCT
ftr-311	175	11	[	[	X
ftr-311	175	12	u]nlike	u]nlike	INTJ
ftr-311	175	13	in	in	ADP
ftr-311	175	14	an	an	DET
ftr-311	175	15	arm	arm	NOUN
ftr-311	175	16	’s	’s	PART
ftr-311	175	17	length	length	NOUN
ftr-311	175	18	negotiation	negotiation	NOUN
ftr-311	175	19	,	,	PUNCT
ftr-311	175	20	in	in	ADP
ftr-311	175	21	a	a	DET
ftr-311	175	22	charitable	charitable	ADJ
ftr-311	175	23	contribution	contribution	NOUN
ftr-311	175	24	situation	situation	NOUN
ftr-311	175	25	,	,	PUNCT
ftr-311	175	26	the	the	DET
ftr-311	175	27	interests	interest	NOUN
ftr-311	175	28	of	of	ADP
ftr-311	175	29	a	a	DET
ftr-311	175	30	donor	donor	NOUN
ftr-311	175	31	and	and	CCONJ
ftr-311	175	32	a	a	DET
ftr-311	175	33	donee	donee	NOUN
ftr-311	175	34	organization	organization	NOUN
ftr-311	175	35	are	be	AUX
ftr-311	175	36	not	not	PART
ftr-311	175	37	adverse	adverse	ADJ
ftr-311	175	38	.	.	PUNCT
ftr-311	176	1	”34	”34	ADV
ftr-311	176	2	under	under	ADP
ftr-311	176	3	current	current	ADJ
ftr-311	176	4	law	law	NOUN
ftr-311	176	5	,	,	PUNCT
ftr-311	176	6	the	the	DET
ftr-311	176	7	recipient	recipient	NOUN
ftr-311	176	8	organization	organization	NOUN
ftr-311	176	9	has	have	AUX
ftr-311	176	10	only	only	ADV
ftr-311	176	11	limited	limited	ADJ
ftr-311	176	12	reporting	reporting	NOUN
ftr-311	176	13	obligations	obligation	NOUN
ftr-311	176	14	.	.	PUNCT
ftr-311	177	1	as	as	ADP
ftr-311	177	2	part	part	NOUN
ftr-311	177	3	of	of	ADP
ftr-311	177	4	the	the	DET
ftr-311	177	5	contemporaneous	contemporaneous	ADJ
ftr-311	177	6	written	write	VERB
ftr-311	177	7	acknowledgment	acknowledgment	NOUN
ftr-311	177	8	that	that	SCONJ
ftr-311	177	9	a	a	DET
ftr-311	177	10	donor	donor	NOUN
ftr-311	177	11	must	must	AUX
ftr-311	177	12	obtain	obtain	VERB
ftr-311	177	13	to	to	PART
ftr-311	177	14	claim	claim	VERB
ftr-311	177	15	a	a	DET
ftr-311	177	16	deduction	deduction	NOUN
ftr-311	177	17	for	for	ADP
ftr-311	177	18	a	a	DET
ftr-311	177	19	charitable	charitable	ADJ
ftr-311	177	20	contribution	contribution	NOUN
ftr-311	177	21	of	of	ADP
ftr-311	177	22	$	$	SYM
ftr-311	177	23	250	250	NUM
ftr-311	177	24	or	or	CCONJ
ftr-311	177	25	more	more	ADJ
ftr-311	177	26	,	,	PUNCT
ftr-311	177	27	a	a	DET
ftr-311	177	28	recipient	recipient	NOUN
ftr-311	177	29	organization	organization	NOUN
ftr-311	177	30	must	must	AUX
ftr-311	177	31	value	value	VERB
ftr-311	177	32	any	any	DET
ftr-311	177	33	goods	good	NOUN
ftr-311	177	34	or	or	CCONJ
ftr-311	177	35	services	service	NOUN
ftr-311	177	36	it	it	PRON
ftr-311	177	37	provides	provide	VERB
ftr-311	177	38	to	to	ADP
ftr-311	177	39	the	the	DET
ftr-311	177	40	donor.35	donor.35	NOUN
ftr-311	177	41	the	the	DET
ftr-311	177	42	recipient	recipient	NOUN
ftr-311	177	43	,	,	PUNCT
ftr-311	177	44	however	however	ADV
ftr-311	177	45	,	,	PUNCT
ftr-311	177	46	has	have	VERB
ftr-311	177	47	no	no	DET
ftr-311	177	48	obligation	obligation	NOUN
ftr-311	177	49	to	to	PART
ftr-311	177	50	determine	determine	VERB
ftr-311	177	51	or	or	CCONJ
ftr-311	177	52	report	report	VERB
ftr-311	177	53	the	the	DET
ftr-311	177	54	amount	amount	NOUN
ftr-311	177	55	of	of	ADP
ftr-311	177	56	a	a	DET
ftr-311	177	57	property	property	NOUN
ftr-311	177	58	donation	donation	NOUN
ftr-311	177	59	.	.	PUNCT
ftr-311	178	1	while	while	SCONJ
ftr-311	178	2	the	the	DET
ftr-311	178	3	form	form	NOUN
ftr-311	178	4	8283	8283	NUM
ftr-311	178	5	that	that	PRON
ftr-311	178	6	a	a	DET
ftr-311	178	7	donor	donor	NOUN
ftr-311	178	8	must	must	AUX
ftr-311	178	9	file	file	VERB
ftr-311	178	10	with	with	ADP
ftr-311	178	11	his	his	PRON
ftr-311	178	12	or	or	CCONJ
ftr-311	178	13	her	her	PRON
ftr-311	178	14	tax	tax	NOUN
ftr-311	178	15	return	return	NOUN
ftr-311	178	16	for	for	ADP
ftr-311	178	17	certain	certain	ADJ
ftr-311	178	18	property	property	NOUN
ftr-311	178	19	donations	donation	NOUN
ftr-311	178	20	requires	require	VERB
ftr-311	178	21	the	the	DET
ftr-311	178	22	donee	donee	NOUN
ftr-311	178	23	’s	’s	PART
ftr-311	178	24	acknowledgment	acknowledgment	NOUN
ftr-311	178	25	,	,	PUNCT
ftr-311	178	26	it	it	PRON
ftr-311	178	27	specifies	specify	VERB
ftr-311	178	28	that	that	SCONJ
ftr-311	178	29	the	the	DET
ftr-311	178	30	acknowledgment	acknowledgment	NOUN
ftr-311	178	31	“	"	PUNCT
ftr-311	178	32	does	do	AUX
ftr-311	178	33	not	not	PART
ftr-311	178	34	indicate	indicate	VERB
ftr-311	178	35	agreement	agreement	NOUN
ftr-311	178	36	with	with	ADP
ftr-311	178	37	the	the	DET
ftr-311	178	38	claimed	claim	VERB
ftr-311	178	39	fair	fair	ADJ
ftr-311	178	40	market	market	NOUN
ftr-311	178	41	value	value	NOUN
ftr-311	178	42	.	.	PUNCT
ftr-311	179	1	”36	”36	NOUN
ftr-311	179	2	31	31	NUM
ftr-311	179	3	.	.	PUNCT
ftr-311	180	1	see	see	VERB
ftr-311	180	2	i.r.c	i.r.c	NOUN
ftr-311	180	3	.	.	PUNCT
ftr-311	181	1	§	§	PROPN
ftr-311	181	2	62	62	NUM
ftr-311	181	3	.	.	PUNCT
ftr-311	181	4	32	32	NUM
ftr-311	181	5	.	.	PUNCT
ftr-311	182	1	see	see	VERB
ftr-311	182	2	§	§	PROPN
ftr-311	182	3	§	§	NOUN
ftr-311	182	4	83(h	83(h	NUM
ftr-311	182	5	)	)	PUNCT
ftr-311	182	6	,	,	PUNCT
ftr-311	182	7	404(a)(5	404(a)(5	PROPN
ftr-311	182	8	)	)	PUNCT
ftr-311	182	9	,	,	PUNCT
ftr-311	182	10	409a	409a	PROPN
ftr-311	182	11	.	.	PUNCT
ftr-311	183	1	33	33	NUM
ftr-311	183	2	.	.	PUNCT
ftr-311	184	1	lederman	lederman	PROPN
ftr-311	184	2	,	,	PUNCT
ftr-311	184	3	statutory	statutory	ADJ
ftr-311	184	4	speed	speed	NOUN
ftr-311	184	5	bumps	bump	NOUN
ftr-311	184	6	,	,	PUNCT
ftr-311	184	7	supra	supra	PROPN
ftr-311	184	8	note	note	PROPN
ftr-311	184	9	26	26	NUM
ftr-311	184	10	,	,	PUNCT
ftr-311	184	11	at	at	ADP
ftr-311	184	12	734	734	NUM
ftr-311	184	13	.	.	PUNCT
ftr-311	185	1	34	34	NUM
ftr-311	185	2	.	.	PUNCT
ftr-311	186	1	joint	joint	PROPN
ftr-311	186	2	committee	committee	PROPN
ftr-311	186	3	on	on	ADP
ftr-311	186	4	taxation	taxation	NOUN
ftr-311	186	5	,	,	PUNCT
ftr-311	186	6	present	present	ADJ
ftr-311	186	7	law	law	NOUN
ftr-311	186	8	and	and	CCONJ
ftr-311	186	9	background	background	NOUN
ftr-311	186	10	relating	relate	VERB
ftr-311	186	11	to	to	ADP
ftr-311	186	12	the	the	DET
ftr-311	186	13	federal	federal	ADJ
ftr-311	186	14	tax	tax	NOUN
ftr-311	186	15	treatment	treatment	NOUN
ftr-311	186	16	of	of	ADP
ftr-311	186	17	charitable	charitable	ADJ
ftr-311	186	18	contributions	contribution	NOUN
ftr-311	186	19	,	,	PUNCT
ftr-311	186	20	jcx	jcx	ADJ
ftr-311	186	21	4	4	NUM
ftr-311	186	22	-	-	SYM
ftr-311	186	23	13	13	NUM
ftr-311	186	24	,	,	PUNCT
ftr-311	186	25	at	at	ADP
ftr-311	186	26	41	41	NUM
ftr-311	186	27	(	(	PUNCT
ftr-311	186	28	feb	feb	PROPN
ftr-311	186	29	.	.	PROPN
ftr-311	186	30	11	11	NUM
ftr-311	186	31	,	,	PUNCT
ftr-311	186	32	2013	2013	NUM
ftr-311	186	33	)	)	PUNCT
ftr-311	186	34	.	.	PUNCT
ftr-311	187	1	35	35	NUM
ftr-311	187	2	.	.	PUNCT
ftr-311	187	3	i.r.c	i.r.c	NOUN
ftr-311	187	4	.	.	PUNCT
ftr-311	188	1	§	§	PROPN
ftr-311	188	2	170(f)(8)(b	170(f)(8)(b	PROPN
ftr-311	188	3	)	)	PUNCT
ftr-311	188	4	.	.	PUNCT
ftr-311	189	1	also	also	ADV
ftr-311	189	2	,	,	PUNCT
ftr-311	189	3	for	for	ADP
ftr-311	189	4	quid	quid	ADJ
ftr-311	189	5	pro	pro	X
ftr-311	189	6	quo	quo	NOUN
ftr-311	189	7	contributions	contribution	NOUN
ftr-311	189	8	in	in	ADP
ftr-311	189	9	excess	excess	NOUN
ftr-311	189	10	of	of	ADP
ftr-311	189	11	$	$	SYM
ftr-311	189	12	75	75	NUM
ftr-311	189	13	,	,	PUNCT
ftr-311	189	14	the	the	DET
ftr-311	189	15	organization	organization	NOUN
ftr-311	189	16	must	must	AUX
ftr-311	189	17	provide	provide	VERB
ftr-311	189	18	the	the	DET
ftr-311	189	19	donor	donor	NOUN
ftr-311	189	20	with	with	ADP
ftr-311	189	21	a	a	DET
ftr-311	189	22	good	good	ADJ
ftr-311	189	23	-	-	PUNCT
ftr-311	189	24	faith	faith	NOUN
ftr-311	189	25	estimate	estimate	NOUN
ftr-311	189	26	of	of	ADP
ftr-311	189	27	the	the	DET
ftr-311	189	28	good	good	NOUN
ftr-311	189	29	or	or	CCONJ
ftr-311	189	30	services	service	NOUN
ftr-311	189	31	provided	provide	VERB
ftr-311	189	32	.	.	PUNCT
ftr-311	189	33	i.r.c	i.r.c	NOUN
ftr-311	189	34	.	.	PUNCT
ftr-311	190	1	§	§	PROPN
ftr-311	190	2	6115(a)(2	6115(a)(2	NUM
ftr-311	190	3	)	)	PUNCT
ftr-311	190	4	.	.	PUNCT
ftr-311	191	1	36	36	NUM
ftr-311	191	2	.	.	PUNCT
ftr-311	192	1	however	however	ADV
ftr-311	192	2	,	,	PUNCT
ftr-311	192	3	if	if	SCONJ
ftr-311	192	4	the	the	DET
ftr-311	192	5	donee	donee	NOUN
ftr-311	192	6	disposes	dispose	VERB
ftr-311	192	7	of	of	ADP
ftr-311	192	8	contributed	contribute	VERB
ftr-311	192	9	property	property	NOUN
ftr-311	192	10	valued	value	VERB
ftr-311	192	11	at	at	ADP
ftr-311	192	12	more	more	ADJ
ftr-311	192	13	than	than	ADP
ftr-311	192	14	$	$	SYM
ftr-311	192	15	5,000	5,000	NUM
ftr-311	192	16	within	within	ADP
ftr-311	192	17	three	three	NUM
ftr-311	192	18	years	year	NOUN
ftr-311	192	19	of	of	ADP
ftr-311	192	20	receipt	receipt	NOUN
ftr-311	192	21	,	,	PUNCT
ftr-311	192	22	the	the	DET
ftr-311	192	23	donee	donee	NOUN
ftr-311	192	24	must	must	AUX
ftr-311	192	25	file	file	VERB
ftr-311	192	26	form	form	NOUN
ftr-311	192	27	8282	8282	NUM
ftr-311	192	28	and	and	CCONJ
ftr-311	192	29	disclose	disclose	VERB
ftr-311	192	30	the	the	DET
ftr-311	192	31	amount	amount	NOUN
ftr-311	192	32	received	receive	VERB
ftr-311	192	33	upon	upon	SCONJ
ftr-311	192	34	disposition	disposition	NOUN
ftr-311	192	35	.	.	PUNCT
ftr-311	193	1	i.r.c	i.r.c	NOUN
ftr-311	193	2	.	.	PUNCT
ftr-311	194	1	§	§	PROPN
ftr-311	194	2	6050l	6050l	NUM
ftr-311	194	3	.	.	PUNCT
ftr-311	195	1	284	284	NUM
ftr-311	195	2	florida	florida	PROPN
ftr-311	195	3	tax	tax	NOUN
ftr-311	195	4	review	review	NOUN
ftr-311	195	5	[	[	X
ftr-311	195	6	vol	vol	NOUN
ftr-311	195	7	.	.	PUNCT
ftr-311	196	1	14:7	14:7	NUM
ftr-311	196	2	the	the	DET
ftr-311	196	3	substantiation	substantiation	NOUN
ftr-311	196	4	rules	rule	NOUN
ftr-311	196	5	therefore	therefore	ADV
ftr-311	196	6	attempt	attempt	VERB
ftr-311	196	7	to	to	PART
ftr-311	196	8	make	make	VERB
ftr-311	196	9	up	up	ADP
ftr-311	196	10	for	for	ADP
ftr-311	196	11	the	the	DET
ftr-311	196	12	lack	lack	NOUN
ftr-311	196	13	of	of	ADP
ftr-311	196	14	arm’s	arm’s	NUM
ftr-311	196	15	-	-	PUNCT
ftr-311	196	16	length	length	NOUN
ftr-311	196	17	third	third	ADJ
ftr-311	196	18	-	-	PUNCT
ftr-311	196	19	party	party	NOUN
ftr-311	196	20	verification.37	verification.37	NOUN
ftr-311	196	21	for	for	ADP
ftr-311	196	22	most	most	ADJ
ftr-311	196	23	contributions	contribution	NOUN
ftr-311	196	24	of	of	ADP
ftr-311	196	25	property	property	NOUN
ftr-311	196	26	valued	value	VERB
ftr-311	196	27	at	at	ADP
ftr-311	196	28	more	more	ADJ
ftr-311	196	29	than	than	ADP
ftr-311	196	30	$	$	SYM
ftr-311	196	31	5,000	5,000	NUM
ftr-311	196	32	,	,	PUNCT
ftr-311	196	33	a	a	DET
ftr-311	196	34	qualified	qualified	ADJ
ftr-311	196	35	appraisal	appraisal	NOUN
ftr-311	196	36	and	and	CCONJ
ftr-311	196	37	appraisal	appraisal	NOUN
ftr-311	196	38	summary	summary	NOUN
ftr-311	196	39	involving	involve	VERB
ftr-311	196	40	the	the	DET
ftr-311	196	41	appraiser	appraiser	NOUN
ftr-311	196	42	,	,	PUNCT
ftr-311	196	43	as	as	SCONJ
ftr-311	196	44	described	describe	VERB
ftr-311	196	45	in	in	ADP
ftr-311	196	46	more	more	ADJ
ftr-311	196	47	detail	detail	NOUN
ftr-311	196	48	below	below	ADV
ftr-311	196	49	,	,	PUNCT
ftr-311	196	50	is	be	AUX
ftr-311	196	51	required	require	VERB
ftr-311	196	52	.	.	PUNCT
ftr-311	197	1	thus	thus	ADV
ftr-311	197	2	,	,	PUNCT
ftr-311	197	3	an	an	DET
ftr-311	197	4	appraiser	appraiser	NOUN
ftr-311	197	5	does	do	AUX
ftr-311	197	6	report	report	VERB
ftr-311	197	7	information	information	NOUN
ftr-311	197	8	as	as	ADP
ftr-311	197	9	a	a	DET
ftr-311	197	10	third	third	ADJ
ftr-311	197	11	party	party	NOUN
ftr-311	197	12	.	.	PUNCT
ftr-311	198	1	the	the	DET
ftr-311	198	2	appraiser	appraiser	NOUN
ftr-311	198	3	,	,	PUNCT
ftr-311	198	4	however	however	ADV
ftr-311	198	5	,	,	PUNCT
ftr-311	198	6	does	do	AUX
ftr-311	198	7	not	not	PART
ftr-311	198	8	have	have	VERB
ftr-311	198	9	any	any	DET
ftr-311	198	10	self	self	NOUN
ftr-311	198	11	-	-	PUNCT
ftr-311	198	12	interest	interest	NOUN
ftr-311	198	13	opposed	oppose	VERB
ftr-311	198	14	to	to	ADP
ftr-311	198	15	the	the	DET
ftr-311	198	16	donor	donor	NOUN
ftr-311	198	17	.	.	PUNCT
ftr-311	199	1	changes	change	NOUN
ftr-311	199	2	made	make	VERB
ftr-311	199	3	to	to	ADP
ftr-311	199	4	the	the	DET
ftr-311	199	5	charitable	charitable	ADJ
ftr-311	199	6	contribution	contribution	NOUN
ftr-311	199	7	substantiation	substantiation	NOUN
ftr-311	199	8	rules	rule	NOUN
ftr-311	199	9	by	by	ADP
ftr-311	199	10	the	the	DET
ftr-311	199	11	pension	pension	NOUN
ftr-311	199	12	protection	protection	NOUN
ftr-311	199	13	act	act	NOUN
ftr-311	199	14	of	of	ADP
ftr-311	199	15	2006	2006	NUM
ftr-311	199	16	look	look	VERB
ftr-311	199	17	to	to	ADP
ftr-311	199	18	professional	professional	ADJ
ftr-311	199	19	norms	norm	NOUN
ftr-311	199	20	by	by	ADP
ftr-311	199	21	requiring	require	VERB
ftr-311	199	22	credentials	credential	NOUN
ftr-311	199	23	,	,	PUNCT
ftr-311	199	24	training	training	NOUN
ftr-311	199	25	,	,	PUNCT
ftr-311	199	26	and	and	CCONJ
ftr-311	199	27	experience	experience	NOUN
ftr-311	199	28	from	from	ADP
ftr-311	199	29	appraisers	appraiser	NOUN
ftr-311	199	30	,	,	PUNCT
ftr-311	199	31	as	as	ADV
ftr-311	199	32	well	well	ADV
ftr-311	199	33	as	as	ADP
ftr-311	199	34	increased	increase	VERB
ftr-311	199	35	penalties	penalty	NOUN
ftr-311	199	36	on	on	ADP
ftr-311	199	37	appraisers	appraiser	NOUN
ftr-311	199	38	for	for	ADP
ftr-311	199	39	gross	gross	ADJ
ftr-311	199	40	overvaluation	overvaluation	NOUN
ftr-311	199	41	.	.	PUNCT
ftr-311	200	1	the	the	DET
ftr-311	200	2	substantiation	substantiation	NOUN
ftr-311	200	3	requirements	requirement	NOUN
ftr-311	200	4	attempt	attempt	VERB
ftr-311	200	5	to	to	PART
ftr-311	200	6	serve	serve	VERB
ftr-311	200	7	as	as	ADP
ftr-311	200	8	a	a	DET
ftr-311	200	9	surrogate	surrogate	NOUN
ftr-311	200	10	for	for	ADP
ftr-311	200	11	an	an	DET
ftr-311	200	12	adverse	adverse	ADJ
ftr-311	200	13	third	third	ADJ
ftr-311	200	14	-	-	PUNCT
ftr-311	200	15	party	party	NOUN
ftr-311	200	16	self	self	NOUN
ftr-311	200	17	-	-	PUNCT
ftr-311	200	18	interest	interest	NOUN
ftr-311	200	19	as	as	ADP
ftr-311	200	20	a	a	DET
ftr-311	200	21	means	means	NOUN
ftr-311	200	22	of	of	ADP
ftr-311	200	23	obtaining	obtain	VERB
ftr-311	200	24	more	more	ADV
ftr-311	200	25	accurate	accurate	ADJ
ftr-311	200	26	and	and	CCONJ
ftr-311	200	27	reliable	reliable	ADJ
ftr-311	200	28	appraisals.38	appraisals.38	PROPN
ftr-311	200	29	nonetheless	nonetheless	ADV
ftr-311	200	30	,	,	PUNCT
ftr-311	200	31	a	a	DET
ftr-311	200	32	recent	recent	ADJ
ftr-311	200	33	report	report	NOUN
ftr-311	200	34	of	of	ADP
ftr-311	200	35	the	the	DET
ftr-311	200	36	treasury	treasury	NOUN
ftr-311	200	37	inspector	inspector	NOUN
ftr-311	200	38	general	general	NOUN
ftr-311	200	39	for	for	ADP
ftr-311	200	40	tax	tax	NOUN
ftr-311	200	41	administration	administration	NOUN
ftr-311	200	42	(	(	PUNCT
ftr-311	200	43	tigta	tigta	PROPN
ftr-311	200	44	)	)	PUNCT
ftr-311	200	45	used	use	VERB
ftr-311	200	46	statistical	statistical	ADJ
ftr-311	200	47	samples	sample	NOUN
ftr-311	200	48	to	to	PART
ftr-311	200	49	project	project	VERB
ftr-311	200	50	that	that	SCONJ
ftr-311	200	51	just	just	ADV
ftr-311	200	52	in	in	ADP
ftr-311	200	53	2010	2010	NUM
ftr-311	200	54	“	"	PUNCT
ftr-311	200	55	more	more	ADJ
ftr-311	200	56	than	than	ADP
ftr-311	200	57	273,000	273,000	NUM
ftr-311	200	58	taxpayers	taxpayer	NOUN
ftr-311	200	59	claimed	claim	VERB
ftr-311	200	60	approximately	approximately	ADV
ftr-311	200	61	$	$	SYM
ftr-311	200	62	3.8	3.8	NUM
ftr-311	200	63	billion	billion	NUM
ftr-311	200	64	in	in	ADP
ftr-311	200	65	potentially	potentially	ADV
ftr-311	200	66	unsubstantiated	unsubstantiated	ADJ
ftr-311	200	67	noncash	noncash	NOUN
ftr-311	200	68	contributions	contribution	NOUN
ftr-311	200	69	,	,	PUNCT
ftr-311	200	70	”	"	PUNCT
ftr-311	200	71	resulting	result	VERB
ftr-311	200	72	in	in	ADP
ftr-311	200	73	“	"	PUNCT
ftr-311	200	74	an	an	DET
ftr-311	200	75	estimated	estimate	VERB
ftr-311	200	76	$	$	SYM
ftr-311	200	77	1.1	1.1	NUM
ftr-311	200	78	billion	billion	NUM
ftr-311	200	79	reduction	reduction	NOUN
ftr-311	200	80	in	in	ADP
ftr-311	200	81	tax	tax	NOUN
ftr-311	200	82	.	.	PUNCT
ftr-311	201	1	”39	”39	PROPN
ftr-311	201	2	in	in	ADP
ftr-311	201	3	other	other	ADJ
ftr-311	201	4	contexts	contexts	NOUN
ftr-311	201	5	,	,	PUNCT
ftr-311	201	6	however	however	ADV
ftr-311	201	7	,	,	PUNCT
ftr-311	201	8	we	we	PRON
ftr-311	201	9	do	do	AUX
ftr-311	201	10	not	not	PART
ftr-311	201	11	require	require	VERB
ftr-311	201	12	elaborate	elaborate	ADJ
ftr-311	201	13	substantiation	substantiation	NOUN
ftr-311	201	14	to	to	PART
ftr-311	201	15	support	support	VERB
ftr-311	201	16	self	self	NOUN
ftr-311	201	17	-	-	PUNCT
ftr-311	201	18	interested	interested	ADJ
ftr-311	201	19	reporting	reporting	NOUN
ftr-311	201	20	.	.	PUNCT
ftr-311	202	1	in	in	ADP
ftr-311	202	2	particular	particular	ADJ
ftr-311	202	3	,	,	PUNCT
ftr-311	202	4	as	as	SCONJ
ftr-311	202	5	noted	note	VERB
ftr-311	202	6	above	above	ADV
ftr-311	202	7	,	,	PUNCT
ftr-311	202	8	schedule	schedule	NOUN
ftr-311	202	9	c	c	NOUN
ftr-311	202	10	income	income	NOUN
ftr-311	202	11	has	have	VERB
ftr-311	202	12	a	a	DET
ftr-311	202	13	high	high	ADJ
ftr-311	202	14	rate	rate	NOUN
ftr-311	202	15	of	of	ADP
ftr-311	202	16	misreporting	misreporte	VERB
ftr-311	202	17	.	.	PUNCT
ftr-311	203	1	“	"	PUNCT
ftr-311	203	2	according	accord	VERB
ftr-311	203	3	to	to	ADP
ftr-311	203	4	government	government	NOUN
ftr-311	203	5	reports	report	NOUN
ftr-311	203	6	,	,	PUNCT
ftr-311	203	7	most	most	ADJ
ftr-311	203	8	individuals	individual	NOUN
ftr-311	203	9	with	with	ADP
ftr-311	203	10	business	business	NOUN
ftr-311	203	11	income	income	NOUN
ftr-311	203	12	fail	fail	VERB
ftr-311	203	13	to	to	PART
ftr-311	203	14	pay	pay	VERB
ftr-311	203	15	all	all	DET
ftr-311	203	16	their	their	PRON
ftr-311	203	17	taxes	taxis	NOUN
ftr-311	203	18	,	,	PUNCT
ftr-311	203	19	although	although	SCONJ
ftr-311	203	20	some	some	PRON
ftr-311	203	21	appear	appear	VERB
ftr-311	203	22	to	to	PART
ftr-311	203	23	cheat	cheat	VERB
ftr-311	203	24	more	more	ADV
ftr-311	203	25	than	than	ADP
ftr-311	203	26	others	other	NOUN
ftr-311	203	27	.	.	PUNCT
ftr-311	204	1	”40	”40	PROPN
ftr-311	204	2	underreporting	underreporting	NOUN
ftr-311	204	3	of	of	ADP
ftr-311	204	4	income	income	NOUN
ftr-311	204	5	from	from	ADP
ftr-311	204	6	small	small	ADJ
ftr-311	204	7	businesses	business	NOUN
ftr-311	204	8	figures	figure	NOUN
ftr-311	204	9	prominently	prominently	ADV
ftr-311	204	10	into	into	ADP
ftr-311	204	11	the	the	DET
ftr-311	204	12	tax	tax	NOUN
ftr-311	204	13	gap	gap	NOUN
ftr-311	204	14	,	,	PUNCT
ftr-311	204	15	(	(	PUNCT
ftr-311	204	16	i.e.	i.e.	X
ftr-311	204	17	,	,	PUNCT
ftr-311	204	18	the	the	DET
ftr-311	204	19	difference	difference	NOUN
ftr-311	204	20	between	between	ADP
ftr-311	204	21	what	what	PRON
ftr-311	204	22	taxpayers	taxpayer	NOUN
ftr-311	204	23	owe	owe	VERB
ftr-311	204	24	and	and	CCONJ
ftr-311	204	25	what	what	PRON
ftr-311	204	26	they	they	PRON
ftr-311	204	27	pay	pay	VERB
ftr-311	204	28	)	)	PUNCT
ftr-311	204	29	.	.	PUNCT
ftr-311	205	1	“	"	PUNCT
ftr-311	205	2	in	in	ADP
ftr-311	205	3	the	the	DET
ftr-311	205	4	aggregate	aggregate	ADJ
ftr-311	205	5	,	,	PUNCT
ftr-311	205	6	small	small	ADJ
ftr-311	205	7	business	business	NOUN
ftr-311	205	8	owners	owner	NOUN
ftr-311	205	9	report	report	VERB
ftr-311	205	10	less	less	ADJ
ftr-311	205	11	than	than	ADP
ftr-311	205	12	half	half	NOUN
ftr-311	205	13	of	of	ADP
ftr-311	205	14	their	their	PRON
ftr-311	205	15	37	37	NUM
ftr-311	205	16	.	.	PUNCT
ftr-311	206	1	like	like	ADP
ftr-311	206	2	the	the	DET
ftr-311	206	3	charitable	charitable	ADJ
ftr-311	206	4	contribution	contribution	NOUN
ftr-311	206	5	deduction	deduction	NOUN
ftr-311	206	6	,	,	PUNCT
ftr-311	206	7	the	the	DET
ftr-311	206	8	business	business	NOUN
ftr-311	206	9	deduction	deduction	NOUN
ftr-311	206	10	for	for	ADP
ftr-311	206	11	travel	travel	NOUN
ftr-311	206	12	meals	meal	NOUN
ftr-311	206	13	and	and	CCONJ
ftr-311	206	14	entertainment	entertainment	NOUN
ftr-311	206	15	has	have	AUX
ftr-311	206	16	also	also	ADV
ftr-311	206	17	proved	prove	VERB
ftr-311	206	18	susceptible	susceptible	ADJ
ftr-311	206	19	to	to	ADP
ftr-311	206	20	abuse	abuse	VERB
ftr-311	206	21	through	through	ADP
ftr-311	206	22	overvaluation	overvaluation	NOUN
ftr-311	206	23	.	.	PUNCT
ftr-311	207	1	as	as	ADP
ftr-311	207	2	a	a	DET
ftr-311	207	3	result	result	NOUN
ftr-311	207	4	,	,	PUNCT
ftr-311	207	5	since	since	SCONJ
ftr-311	207	6	1962	1962	NUM
ftr-311	207	7	congress	congress	PROPN
ftr-311	207	8	has	have	AUX
ftr-311	207	9	imposed	impose	VERB
ftr-311	207	10	special	special	ADJ
ftr-311	207	11	substantiation	substantiation	NOUN
ftr-311	207	12	rules	rule	NOUN
ftr-311	207	13	for	for	ADP
ftr-311	207	14	these	these	DET
ftr-311	207	15	expenses	expense	NOUN
ftr-311	207	16	,	,	PUNCT
ftr-311	207	17	although	although	SCONJ
ftr-311	207	18	the	the	DET
ftr-311	207	19	requirements	requirement	NOUN
ftr-311	207	20	are	be	AUX
ftr-311	207	21	not	not	PART
ftr-311	207	22	as	as	ADV
ftr-311	207	23	onerous	onerous	ADJ
ftr-311	207	24	as	as	ADP
ftr-311	207	25	those	those	PRON
ftr-311	207	26	for	for	ADP
ftr-311	207	27	the	the	DET
ftr-311	207	28	charitable	charitable	ADJ
ftr-311	207	29	contribution	contribution	NOUN
ftr-311	207	30	deduction	deduction	NOUN
ftr-311	207	31	.	.	PUNCT
ftr-311	208	1	section	section	NOUN
ftr-311	208	2	274(d	274(d	PROPN
ftr-311	208	3	)	)	PUNCT
ftr-311	208	4	requires	require	VERB
ftr-311	208	5	a	a	DET
ftr-311	208	6	taxpayer	taxpayer	NOUN
ftr-311	208	7	to	to	PART
ftr-311	208	8	be	be	AUX
ftr-311	208	9	able	able	ADJ
ftr-311	208	10	to	to	PART
ftr-311	208	11	substantiate	substantiate	VERB
ftr-311	208	12	the	the	DET
ftr-311	208	13	amount	amount	NOUN
ftr-311	208	14	of	of	ADP
ftr-311	208	15	the	the	DET
ftr-311	208	16	expense	expense	NOUN
ftr-311	208	17	,	,	PUNCT
ftr-311	208	18	its	its	PRON
ftr-311	208	19	time	time	NOUN
ftr-311	208	20	and	and	CCONJ
ftr-311	208	21	place	place	NOUN
ftr-311	208	22	,	,	PUNCT
ftr-311	208	23	a	a	DET
ftr-311	208	24	business	business	NOUN
ftr-311	208	25	purpose	purpose	NOUN
ftr-311	208	26	of	of	ADP
ftr-311	208	27	the	the	DET
ftr-311	208	28	item	item	NOUN
ftr-311	208	29	,	,	PUNCT
ftr-311	208	30	and	and	CCONJ
ftr-311	208	31	the	the	DET
ftr-311	208	32	business	business	NOUN
ftr-311	208	33	relationship	relationship	NOUN
ftr-311	208	34	of	of	ADP
ftr-311	208	35	any	any	DET
ftr-311	208	36	person	person	NOUN
ftr-311	208	37	entertained	entertain	VERB
ftr-311	208	38	.	.	PUNCT
ftr-311	209	1	38	38	NUM
ftr-311	209	2	.	.	PUNCT
ftr-311	210	1	see	see	VERB
ftr-311	210	2	infra	infra	NOUN
ftr-311	210	3	part	part	NOUN
ftr-311	210	4	iii	iii	NOUN
ftr-311	210	5	for	for	ADP
ftr-311	210	6	additional	additional	ADJ
ftr-311	210	7	discussion	discussion	NOUN
ftr-311	210	8	of	of	ADP
ftr-311	210	9	these	these	DET
ftr-311	210	10	rules	rule	NOUN
ftr-311	210	11	.	.	PUNCT
ftr-311	211	1	these	these	DET
ftr-311	211	2	requirements	requirement	NOUN
ftr-311	211	3	are	be	AUX
ftr-311	211	4	not	not	PART
ftr-311	211	5	as	as	ADV
ftr-311	211	6	strict	strict	ADJ
ftr-311	211	7	,	,	PUNCT
ftr-311	211	8	of	of	ADP
ftr-311	211	9	course	course	NOUN
ftr-311	211	10	,	,	PUNCT
ftr-311	211	11	as	as	ADP
ftr-311	211	12	the	the	DET
ftr-311	211	13	requirement	requirement	NOUN
ftr-311	211	14	of	of	ADP
ftr-311	211	15	auditor	auditor	NOUN
ftr-311	211	16	independence	independence	NOUN
ftr-311	211	17	,	,	PUNCT
ftr-311	211	18	but	but	CCONJ
ftr-311	211	19	they	they	PRON
ftr-311	211	20	attempt	attempt	VERB
ftr-311	211	21	to	to	PART
ftr-311	211	22	serve	serve	VERB
ftr-311	211	23	much	much	ADJ
ftr-311	211	24	the	the	DET
ftr-311	211	25	same	same	ADJ
ftr-311	211	26	function	function	NOUN
ftr-311	211	27	.	.	PUNCT
ftr-311	212	1	39	39	NUM
ftr-311	212	2	.	.	PUNCT
ftr-311	213	1	treasury	treasury	PROPN
ftr-311	213	2	inspector	inspector	PROPN
ftr-311	213	3	gen	gen	PROPN
ftr-311	213	4	.	.	PROPN
ftr-311	213	5	for	for	ADP
ftr-311	213	6	tax	tax	NOUN
ftr-311	213	7	admin	admin	NOUN
ftr-311	213	8	.	.	PUNCT
ftr-311	213	9	,	,	PUNCT
ftr-311	213	10	many	many	ADJ
ftr-311	213	11	taxpayers	taxpayer	NOUN
ftr-311	213	12	are	be	AUX
ftr-311	213	13	still	still	ADV
ftr-311	213	14	not	not	PART
ftr-311	213	15	complying	comply	VERB
ftr-311	213	16	with	with	ADP
ftr-311	213	17	noncash	noncash	NOUN
ftr-311	213	18	charitable	charitable	ADJ
ftr-311	213	19	reporting	reporting	NOUN
ftr-311	213	20	requirements	requirement	NOUN
ftr-311	213	21	,	,	PUNCT
ftr-311	213	22	ref	ref	NOUN
ftr-311	213	23	.	.	PUNCT
ftr-311	214	1	no	no	INTJ
ftr-311	214	2	.	.	NOUN
ftr-311	214	3	2013	2013	NUM
ftr-311	214	4	-	-	SYM
ftr-311	214	5	40	40	NUM
ftr-311	214	6	-	-	PUNCT
ftr-311	214	7	009	009	NUM
ftr-311	214	8	,	,	PUNCT
ftr-311	214	9	at	at	ADP
ftr-311	214	10	6	6	NUM
ftr-311	214	11	(	(	PUNCT
ftr-311	214	12	dec	dec	PROPN
ftr-311	214	13	.	.	PROPN
ftr-311	214	14	20	20	NUM
ftr-311	214	15	,	,	PUNCT
ftr-311	214	16	2012	2012	NUM
ftr-311	214	17	)	)	PUNCT
ftr-311	214	18	,	,	PUNCT
ftr-311	214	19	http://www.treasury.gov/tigta/audit	http://www.treasury.gov/tigta/audit	NOUN
ftr-311	214	20	reports/2013reports/201340009fr.pdf	reports/2013reports/201340009fr.pdf	NUM
ftr-311	214	21	[	[	X
ftr-311	214	22	hereinafter	hereinafter	NOUN
ftr-311	214	23	treasury	treasury	NOUN
ftr-311	214	24	inspector	inspector	NOUN
ftr-311	214	25	general	general	NOUN
ftr-311	214	26	,	,	PUNCT
ftr-311	214	27	many	many	ADJ
ftr-311	214	28	taxpayers	taxpayer	NOUN
ftr-311	214	29	are	be	AUX
ftr-311	214	30	still	still	ADV
ftr-311	214	31	not	not	PART
ftr-311	214	32	complying	comply	VERB
ftr-311	214	33	]	]	PUNCT
ftr-311	214	34	.	.	PUNCT
ftr-311	215	1	40	40	NUM
ftr-311	215	2	.	.	PUNCT
ftr-311	216	1	susan	susan	PROPN
ftr-311	216	2	cleary	cleary	PROPN
ftr-311	216	3	morse	morse	PROPN
ftr-311	216	4	,	,	PUNCT
ftr-311	216	5	stewart	stewart	PROPN
ftr-311	216	6	karlinsky	karlinsky	PROPN
ftr-311	216	7	&	&	CCONJ
ftr-311	216	8	joseph	joseph	PROPN
ftr-311	216	9	bankman	bankman	PROPN
ftr-311	216	10	,	,	PUNCT
ftr-311	216	11	cash	cash	NOUN
ftr-311	216	12	businesses	business	NOUN
ftr-311	216	13	and	and	CCONJ
ftr-311	216	14	tax	tax	NOUN
ftr-311	216	15	evasion	evasion	NOUN
ftr-311	216	16	,	,	PUNCT
ftr-311	216	17	20	20	NUM
ftr-311	216	18	stan	stan	NOUN
ftr-311	216	19	.	.	PUNCT
ftr-311	217	1	l.	l.	PROPN
ftr-311	217	2	&	&	CCONJ
ftr-311	217	3	pol’y	pol’y	NOUN
ftr-311	217	4	rev	rev	PROPN
ftr-311	217	5	.	.	PROPN
ftr-311	217	6	37	37	NUM
ftr-311	217	7	,	,	PUNCT
ftr-311	217	8	37	37	NUM
ftr-311	217	9	(	(	PUNCT
ftr-311	217	10	2009	2009	NUM
ftr-311	217	11	)	)	PUNCT
ftr-311	218	1	[	[	X
ftr-311	218	2	hereinafter	hereinafter	NOUN
ftr-311	218	3	morse	morse	NOUN
ftr-311	218	4	,	,	PUNCT
ftr-311	218	5	karlinsky	karlinsky	PROPN
ftr-311	218	6	,	,	PUNCT
ftr-311	218	7	&	&	CCONJ
ftr-311	218	8	bankman	bankman	NOUN
ftr-311	218	9	,	,	PUNCT
ftr-311	218	10	cash	cash	NOUN
ftr-311	218	11	businesses	business	NOUN
ftr-311	218	12	]	]	PUNCT
ftr-311	218	13	.	.	PUNCT
ftr-311	218	14	2013	2013	NUM
ftr-311	218	15	]	]	PUNCT
ftr-311	218	16	reforming	reform	VERB
ftr-311	218	17	the	the	DET
ftr-311	218	18	charitable	charitable	ADJ
ftr-311	218	19	contribution	contribution	NOUN
ftr-311	218	20	substantiation	substantiation	NOUN
ftr-311	218	21	rules	rule	VERB
ftr-311	218	22	285	285	NUM
ftr-311	218	23	income	income	NOUN
ftr-311	218	24	.	.	PUNCT
ftr-311	218	25	”41	”41	PROPN
ftr-311	219	1	yet	yet	ADV
ftr-311	219	2	,	,	PUNCT
ftr-311	219	3	we	we	PRON
ftr-311	219	4	do	do	AUX
ftr-311	219	5	not	not	PART
ftr-311	219	6	have	have	VERB
ftr-311	219	7	a	a	DET
ftr-311	219	8	burdensome	burdensome	ADJ
ftr-311	219	9	substantiation	substantiation	NOUN
ftr-311	219	10	regime	regime	NOUN
ftr-311	219	11	for	for	ADP
ftr-311	219	12	small	small	ADJ
ftr-311	219	13	-	-	PUNCT
ftr-311	219	14	business	business	NOUN
ftr-311	219	15	deductions	deduction	NOUN
ftr-311	219	16	comparable	comparable	ADJ
ftr-311	219	17	to	to	ADP
ftr-311	219	18	that	that	PRON
ftr-311	219	19	for	for	ADP
ftr-311	219	20	charitable	charitable	ADJ
ftr-311	219	21	contribution	contribution	NOUN
ftr-311	219	22	deductions	deduction	NOUN
ftr-311	219	23	.	.	PUNCT
ftr-311	220	1	how	how	SCONJ
ftr-311	220	2	,	,	PUNCT
ftr-311	220	3	then	then	ADV
ftr-311	220	4	,	,	PUNCT
ftr-311	220	5	can	can	AUX
ftr-311	220	6	the	the	DET
ftr-311	220	7	government	government	NOUN
ftr-311	220	8	justify	justify	VERB
ftr-311	220	9	this	this	DET
ftr-311	220	10	differential	differential	ADJ
ftr-311	220	11	treatment	treatment	NOUN
ftr-311	220	12	?	?	PUNCT
ftr-311	221	1	first	first	ADV
ftr-311	221	2	,	,	PUNCT
ftr-311	221	3	charitable	charitable	ADJ
ftr-311	221	4	deductions	deduction	NOUN
ftr-311	221	5	and	and	CCONJ
ftr-311	221	6	business	business	NOUN
ftr-311	221	7	deductions	deduction	NOUN
ftr-311	221	8	play	play	VERB
ftr-311	221	9	very	very	ADV
ftr-311	221	10	different	different	ADJ
ftr-311	221	11	roles	role	NOUN
ftr-311	221	12	in	in	ADP
ftr-311	221	13	our	our	PRON
ftr-311	221	14	tax	tax	NOUN
ftr-311	221	15	system	system	NOUN
ftr-311	221	16	.	.	PUNCT
ftr-311	222	1	we	we	PRON
ftr-311	222	2	tax	tax	VERB
ftr-311	222	3	net	net	NOUN
ftr-311	222	4	,	,	PUNCT
ftr-311	222	5	not	not	PART
ftr-311	222	6	gross	gross	ADJ
ftr-311	222	7	,	,	PUNCT
ftr-311	222	8	income	income	NOUN
ftr-311	222	9	allowing	allow	VERB
ftr-311	222	10	deductions	deduction	NOUN
ftr-311	222	11	for	for	ADP
ftr-311	222	12	the	the	DET
ftr-311	222	13	costs	cost	NOUN
ftr-311	222	14	of	of	ADP
ftr-311	222	15	producing	produce	VERB
ftr-311	222	16	income	income	NOUN
ftr-311	222	17	.	.	PUNCT
ftr-311	223	1	“	"	PUNCT
ftr-311	223	2	[	[	X
ftr-311	223	3	d]isallowing	d]isallowe	VERB
ftr-311	223	4	or	or	CCONJ
ftr-311	223	5	limiting	limit	VERB
ftr-311	223	6	the	the	DET
ftr-311	223	7	business	business	NOUN
ftr-311	223	8	deductions	deduction	NOUN
ftr-311	223	9	of	of	ADP
ftr-311	223	10	the	the	DET
ftr-311	223	11	self	self	NOUN
ftr-311	223	12	-	-	PUNCT
ftr-311	223	13	employed	employ	VERB
ftr-311	223	14	would	would	AUX
ftr-311	223	15	be	be	AUX
ftr-311	223	16	inconsistent	inconsistent	ADJ
ftr-311	223	17	with	with	ADP
ftr-311	223	18	a	a	DET
ftr-311	223	19	normative	normative	ADJ
ftr-311	223	20	income	income	NOUN
ftr-311	223	21	tax	tax	NOUN
ftr-311	223	22	.	.	PUNCT
ftr-311	224	1	moreover	moreover	ADV
ftr-311	224	2	,	,	PUNCT
ftr-311	224	3	allowing	allow	VERB
ftr-311	224	4	anything	anything	PRON
ftr-311	224	5	less	less	ADJ
ftr-311	224	6	than	than	ADP
ftr-311	224	7	a	a	DET
ftr-311	224	8	full	full	ADJ
ftr-311	224	9	deduction	deduction	NOUN
ftr-311	224	10	for	for	ADP
ftr-311	224	11	the	the	DET
ftr-311	224	12	business	business	NOUN
ftr-311	224	13	expenses	expense	NOUN
ftr-311	224	14	of	of	ADP
ftr-311	224	15	the	the	DET
ftr-311	224	16	self	self	NOUN
ftr-311	224	17	-	-	PUNCT
ftr-311	224	18	employed	employ	VERB
ftr-311	224	19	could	could	AUX
ftr-311	224	20	stifle	stifle	VERB
ftr-311	224	21	entrepreneurship	entrepreneurship	NOUN
ftr-311	224	22	,	,	PUNCT
ftr-311	224	23	and	and	CCONJ
ftr-311	224	24	,	,	PUNCT
ftr-311	224	25	as	as	ADP
ftr-311	224	26	a	a	DET
ftr-311	224	27	result	result	NOUN
ftr-311	224	28	,	,	PUNCT
ftr-311	224	29	probably	probably	ADV
ftr-311	224	30	would	would	AUX
ftr-311	224	31	not	not	PART
ftr-311	224	32	be	be	AUX
ftr-311	224	33	politically	politically	ADV
ftr-311	224	34	viable	viable	ADJ
ftr-311	224	35	.	.	PUNCT
ftr-311	225	1	”42	”42	VERB
ftr-311	225	2	in	in	ADP
ftr-311	225	3	contrast	contrast	NOUN
ftr-311	225	4	,	,	PUNCT
ftr-311	225	5	“	"	PUNCT
ftr-311	225	6	charitable	charitable	ADJ
ftr-311	225	7	contributions	contribution	NOUN
ftr-311	225	8	are	be	AUX
ftr-311	225	9	perhaps	perhaps	ADV
ftr-311	225	10	the	the	DET
ftr-311	225	11	purest	pure	ADJ
ftr-311	225	12	example	example	NOUN
ftr-311	225	13	of	of	ADP
ftr-311	225	14	personal	personal	ADJ
ftr-311	225	15	deductions	deduction	NOUN
ftr-311	225	16	,	,	PUNCT
ftr-311	225	17	having	have	VERB
ftr-311	225	18	almost	almost	ADV
ftr-311	225	19	no	no	PRON
ftr-311	225	20	business	business	NOUN
ftr-311	225	21	or	or	CCONJ
ftr-311	225	22	income	income	NOUN
ftr-311	225	23	-	-	PUNCT
ftr-311	225	24	producing	produce	VERB
ftr-311	225	25	purpose	purpose	NOUN
ftr-311	225	26	.	.	PUNCT
ftr-311	226	1	”43	”43	PROPN
ftr-311	226	2	the	the	DET
ftr-311	226	3	charitable	charitable	ADJ
ftr-311	226	4	contribution	contribution	NOUN
ftr-311	226	5	deduction	deduction	NOUN
ftr-311	226	6	,	,	PUNCT
ftr-311	226	7	in	in	ADP
ftr-311	226	8	other	other	ADJ
ftr-311	226	9	words	word	NOUN
ftr-311	226	10	,	,	PUNCT
ftr-311	226	11	is	be	AUX
ftr-311	226	12	particularly	particularly	ADV
ftr-311	226	13	a	a	DET
ftr-311	226	14	creature	creature	NOUN
ftr-311	226	15	of	of	ADP
ftr-311	226	16	legislative	legislative	ADJ
ftr-311	226	17	grace.44	grace.44	NOUN
ftr-311	226	18	having	having	AUX
ftr-311	226	19	fashioned	fashion	VERB
ftr-311	226	20	the	the	DET
ftr-311	226	21	deduction	deduction	NOUN
ftr-311	226	22	,	,	PUNCT
ftr-311	226	23	congress	congress	PROPN
ftr-311	226	24	can	can	AUX
ftr-311	226	25	condition	condition	VERB
ftr-311	226	26	it	it	PRON
ftr-311	226	27	,	,	PUNCT
ftr-311	226	28	including	include	VERB
ftr-311	226	29	requiring	require	VERB
ftr-311	226	30	substantiation	substantiation	NOUN
ftr-311	226	31	,	,	PUNCT
ftr-311	226	32	as	as	SCONJ
ftr-311	226	33	it	it	PRON
ftr-311	226	34	sees	see	VERB
ftr-311	226	35	fit	fit	ADJ
ftr-311	226	36	.	.	PUNCT
ftr-311	227	1	second	second	ADJ
ftr-311	227	2	,	,	PUNCT
ftr-311	227	3	evidence	evidence	NOUN
ftr-311	227	4	suggests	suggest	VERB
ftr-311	227	5	that	that	SCONJ
ftr-311	227	6	underreporting	underreporte	VERB
ftr-311	227	7	of	of	ADP
ftr-311	227	8	business	business	NOUN
ftr-311	227	9	income	income	NOUN
ftr-311	227	10	,	,	PUNCT
ftr-311	227	11	at	at	ADP
ftr-311	227	12	least	least	ADJ
ftr-311	227	13	for	for	ADP
ftr-311	227	14	cash	cash	NOUN
ftr-311	227	15	businesses	business	NOUN
ftr-311	227	16	,	,	PUNCT
ftr-311	227	17	results	result	VERB
ftr-311	227	18	primarily	primarily	ADV
ftr-311	227	19	from	from	ADP
ftr-311	227	20	the	the	DET
ftr-311	227	21	failure	failure	NOUN
ftr-311	227	22	to	to	PART
ftr-311	227	23	report	report	VERB
ftr-311	227	24	income	income	NOUN
ftr-311	227	25	,	,	PUNCT
ftr-311	227	26	not	not	PART
ftr-311	227	27	from	from	ADP
ftr-311	227	28	overstating	overstate	VERB
ftr-311	227	29	deductions	deduction	NOUN
ftr-311	227	30	.	.	PUNCT
ftr-311	228	1	authors	author	NOUN
ftr-311	228	2	of	of	ADP
ftr-311	228	3	a	a	DET
ftr-311	228	4	recent	recent	ADJ
ftr-311	228	5	survey	survey	NOUN
ftr-311	228	6	found	find	VERB
ftr-311	228	7	that	that	SCONJ
ftr-311	228	8	“	"	PUNCT
ftr-311	228	9	interviewees	interviewee	NOUN
ftr-311	228	10	generally	generally	ADV
ftr-311	228	11	considered	consider	VERB
ftr-311	228	12	overstating	overstate	VERB
ftr-311	228	13	deductions	deduction	NOUN
ftr-311	228	14	an	an	DET
ftr-311	228	15	inferior	inferior	ADJ
ftr-311	228	16	strategy	strategy	NOUN
ftr-311	228	17	relative	relative	ADJ
ftr-311	228	18	to	to	ADP
ftr-311	228	19	misreporting	misreporte	VERB
ftr-311	228	20	income	income	NOUN
ftr-311	228	21	.	.	PUNCT
ftr-311	229	1	‘	'	PUNCT
ftr-311	229	2	never	never	ADV
ftr-311	229	3	do	do	VERB
ftr-311	229	4	anything	anything	PRON
ftr-311	229	5	with	with	ADP
ftr-311	229	6	deductions	deduction	NOUN
ftr-311	229	7	,	,	PUNCT
ftr-311	229	8	’	'	PUNCT
ftr-311	229	9	one	one	NUM
ftr-311	229	10	business	business	NOUN
ftr-311	229	11	owner	owner	NOUN
ftr-311	229	12	told	tell	VERB
ftr-311	229	13	us	we	PRON
ftr-311	229	14	.	.	PUNCT
ftr-311	230	1	”45	”45	PROPN
ftr-311	230	2	41	41	NUM
ftr-311	230	3	.	.	PUNCT
ftr-311	231	1	i	i	PRON
ftr-311	231	2	d.	d.	PROPN
ftr-311	231	3	at	at	ADP
ftr-311	231	4	38	38	NUM
ftr-311	231	5	(	(	PUNCT
ftr-311	231	6	citing	cite	VERB
ftr-311	231	7	internal	internal	ADJ
ftr-311	231	8	revenue	revenue	NOUN
ftr-311	231	9	service	service	NOUN
ftr-311	231	10	and	and	CCONJ
ftr-311	231	11	u.s	u.s	PROPN
ftr-311	231	12	.	.	PROPN
ftr-311	231	13	dep’t	dep’t	NOUN
ftr-311	231	14	of	of	ADP
ftr-311	231	15	the	the	DET
ftr-311	231	16	treasury	treasury	NOUN
ftr-311	231	17	,	,	PUNCT
ftr-311	231	18	reducing	reduce	VERB
ftr-311	231	19	the	the	DET
ftr-311	231	20	federal	federal	ADJ
ftr-311	231	21	tax	tax	NOUN
ftr-311	231	22	gap	gap	NOUN
ftr-311	231	23	:	:	PUNCT
ftr-311	231	24	a	a	DET
ftr-311	231	25	report	report	NOUN
ftr-311	231	26	on	on	ADP
ftr-311	231	27	improving	improve	VERB
ftr-311	231	28	voluntary	voluntary	ADJ
ftr-311	231	29	compliance	compliance	NOUN
ftr-311	231	30	13	13	NUM
ftr-311	231	31	-	-	SYM
ftr-311	231	32	14	14	NUM
ftr-311	231	33	(	(	PUNCT
ftr-311	231	34	2007	2007	NUM
ftr-311	231	35	)	)	PUNCT
ftr-311	231	36	)	)	PUNCT
ftr-311	231	37	.	.	PUNCT
ftr-311	232	1	42	42	NUM
ftr-311	232	2	.	.	PUNCT
ftr-311	233	1	lederman	lederman	PROPN
ftr-311	233	2	,	,	PUNCT
ftr-311	233	3	statutory	statutory	ADJ
ftr-311	233	4	speed	speed	NOUN
ftr-311	233	5	bumps	bump	NOUN
ftr-311	233	6	,	,	PUNCT
ftr-311	233	7	supra	supra	PROPN
ftr-311	233	8	note	note	PROPN
ftr-311	233	9	26	26	NUM
ftr-311	233	10	,	,	PUNCT
ftr-311	233	11	at	at	ADP
ftr-311	233	12	721–22	721–22	NOUN
ftr-311	233	13	(	(	PUNCT
ftr-311	233	14	footnotes	footnote	NOUN
ftr-311	233	15	omitted	omit	VERB
ftr-311	233	16	)	)	PUNCT
ftr-311	233	17	.	.	PUNCT
ftr-311	234	1	43	43	NUM
ftr-311	234	2	.	.	PUNCT
ftr-311	234	3	brooks	brooks	PROPN
ftr-311	234	4	,	,	PUNCT
ftr-311	234	5	doing	do	VERB
ftr-311	234	6	too	too	ADV
ftr-311	234	7	much	much	ADV
ftr-311	234	8	,	,	PUNCT
ftr-311	234	9	supra	supra	ADJ
ftr-311	234	10	note	note	NOUN
ftr-311	234	11	21	21	NUM
ftr-311	234	12	,	,	PUNCT
ftr-311	234	13	at	at	ADP
ftr-311	234	14	217	217	NUM
ftr-311	234	15	.	.	PUNCT
ftr-311	234	16	44	44	NUM
ftr-311	234	17	.	.	PUNCT
ftr-311	235	1	“	"	PUNCT
ftr-311	235	2	whether	whether	SCONJ
ftr-311	235	3	and	and	CCONJ
ftr-311	235	4	to	to	ADP
ftr-311	235	5	what	what	DET
ftr-311	235	6	extent	extent	NOUN
ftr-311	235	7	deductions	deduction	NOUN
ftr-311	235	8	shall	shall	AUX
ftr-311	235	9	be	be	AUX
ftr-311	235	10	allowed	allow	VERB
ftr-311	235	11	depends	depend	VERB
ftr-311	235	12	upon	upon	SCONJ
ftr-311	235	13	legislative	legislative	ADJ
ftr-311	235	14	grace	grace	NOUN
ftr-311	235	15	;	;	PUNCT
ftr-311	235	16	and	and	CCONJ
ftr-311	235	17	only	only	ADV
ftr-311	235	18	as	as	SCONJ
ftr-311	235	19	there	there	PRON
ftr-311	235	20	is	be	VERB
ftr-311	235	21	clear	clear	ADJ
ftr-311	235	22	provision	provision	NOUN
ftr-311	235	23	therefore	therefore	ADV
ftr-311	235	24	can	can	AUX
ftr-311	235	25	any	any	DET
ftr-311	235	26	particular	particular	ADJ
ftr-311	235	27	deduction	deduction	NOUN
ftr-311	235	28	be	be	AUX
ftr-311	235	29	allowed	allow	VERB
ftr-311	235	30	.	.	PUNCT
ftr-311	235	31	”	"	PUNCT
ftr-311	236	1	new	new	ADJ
ftr-311	236	2	colonial	colonial	PROPN
ftr-311	236	3	ice	ice	PROPN
ftr-311	236	4	co.	co.	PROPN
ftr-311	236	5	v.	v.	ADP
ftr-311	236	6	helvering	helvering	PROPN
ftr-311	236	7	,	,	PUNCT
ftr-311	236	8	292	292	NUM
ftr-311	236	9	u.s	u.s	PROPN
ftr-311	236	10	.	.	PROPN
ftr-311	236	11	435	435	NUM
ftr-311	236	12	,	,	PUNCT
ftr-311	236	13	550	550	NUM
ftr-311	236	14	(	(	PUNCT
ftr-311	236	15	1934	1934	NUM
ftr-311	236	16	)	)	PUNCT
ftr-311	236	17	.	.	PUNCT
ftr-311	237	1	45	45	NUM
ftr-311	237	2	.	.	X
ftr-311	238	1	morse	morse	PROPN
ftr-311	238	2	,	,	PUNCT
ftr-311	238	3	karlinsky	karlinsky	PROPN
ftr-311	238	4	&	&	CCONJ
ftr-311	238	5	bankman	bankman	NOUN
ftr-311	238	6	,	,	PUNCT
ftr-311	238	7	cash	cash	NOUN
ftr-311	238	8	businesses	business	NOUN
ftr-311	238	9	,	,	PUNCT
ftr-311	238	10	supra	supra	PROPN
ftr-311	238	11	note	note	PROPN
ftr-311	238	12	40	40	NUM
ftr-311	238	13	,	,	PUNCT
ftr-311	238	14	at	at	ADP
ftr-311	238	15	51	51	NUM
ftr-311	238	16	;	;	PUNCT
ftr-311	238	17	cf	cf	X
ftr-311	238	18	.	.	PUNCT
ftr-311	239	1	u.s	u.s	PROPN
ftr-311	239	2	.	.	PROPN
ftr-311	239	3	gov’t	gov’t	PROPN
ftr-311	239	4	accountability	accountability	NOUN
ftr-311	239	5	office	office	NOUN
ftr-311	239	6	,	,	PUNCT
ftr-311	239	7	gao-07	gao-07	NOUN
ftr-311	239	8	-	-	SYM
ftr-311	239	9	1014	1014	NUM
ftr-311	239	10	,	,	PUNCT
ftr-311	239	11	a	a	DET
ftr-311	239	12	strategy	strategy	NOUN
ftr-311	239	13	for	for	ADP
ftr-311	239	14	reducing	reduce	VERB
ftr-311	239	15	the	the	DET
ftr-311	239	16	tax	tax	NOUN
ftr-311	239	17	gap	gap	NOUN
ftr-311	239	18	should	should	AUX
ftr-311	239	19	include	include	VERB
ftr-311	239	20	options	option	NOUN
ftr-311	239	21	for	for	ADP
ftr-311	239	22	addressing	address	VERB
ftr-311	239	23	sole	sole	ADJ
ftr-311	239	24	proprietor	proprietor	NOUN
ftr-311	239	25	noncompliance	noncompliance	NOUN
ftr-311	239	26	10	10	NUM
ftr-311	239	27	(	(	PUNCT
ftr-311	239	28	2007	2007	NUM
ftr-311	239	29	)	)	PUNCT
ftr-311	239	30	(	(	PUNCT
ftr-311	239	31	finding	find	VERB
ftr-311	239	32	73	73	NUM
ftr-311	239	33	percent	percent	NOUN
ftr-311	239	34	of	of	ADP
ftr-311	239	35	sole	sole	ADJ
ftr-311	239	36	proprietors	proprietor	NOUN
ftr-311	239	37	made	make	VERB
ftr-311	239	38	an	an	DET
ftr-311	239	39	error	error	NOUN
ftr-311	239	40	on	on	ADP
ftr-311	239	41	their	their	PRON
ftr-311	239	42	total	total	ADJ
ftr-311	239	43	expenses	expense	NOUN
ftr-311	239	44	line	line	NOUN
ftr-311	239	45	resulting	result	VERB
ftr-311	239	46	in	in	ADP
ftr-311	239	47	a	a	DET
ftr-311	239	48	$	$	SYM
ftr-311	239	49	40	40	NUM
ftr-311	239	50	billion	billion	NUM
ftr-311	239	51	net	net	ADJ
ftr-311	239	52	overreporting	overreporting	NOUN
ftr-311	239	53	of	of	ADP
ftr-311	239	54	expenses	expense	NOUN
ftr-311	239	55	)	)	PUNCT
ftr-311	239	56	;	;	PUNCT
ftr-311	239	57	office	office	NOUN
ftr-311	239	58	of	of	ADP
ftr-311	239	59	the	the	DET
ftr-311	239	60	taxpayer	taxpayer	NOUN
ftr-311	239	61	advocate	advocate	NOUN
ftr-311	239	62	,	,	PUNCT
ftr-311	239	63	2012	2012	NUM
ftr-311	239	64	report	report	NOUN
ftr-311	239	65	to	to	ADP
ftr-311	239	66	congress	congress	PROPN
ftr-311	239	67	,	,	PUNCT
ftr-311	239	68	http://www.taxpayeradvocate.irs.gov/userfiles/file/full-report/most-litigatedissues.pdf	http://www.taxpayeradvocate.irs.gov/userfiles/file/full-report/most-litigatedissues.pdf	PROPN
ftr-311	239	69	(	(	PUNCT
ftr-311	239	70	listing	list	VERB
ftr-311	239	71	section	section	NOUN
ftr-311	239	72	162	162	NUM
ftr-311	239	73	expenses	expense	NOUN
ftr-311	239	74	among	among	ADP
ftr-311	239	75	the	the	DET
ftr-311	239	76	most	most	ADV
ftr-311	239	77	litigated	litigate	VERB
ftr-311	239	78	issues	issue	NOUN
ftr-311	239	79	)	)	PUNCT
ftr-311	239	80	;	;	PUNCT
ftr-311	239	81	office	office	NOUN
ftr-311	239	82	of	of	ADP
ftr-311	239	83	the	the	DET
ftr-311	239	84	taxpayer	taxpayer	NOUN
ftr-311	239	85	advocate	advocate	NOUN
ftr-311	239	86	,	,	PUNCT
ftr-311	239	87	factors	factor	NOUN
ftr-311	239	88	influencing	influence	VERB
ftr-311	239	89	voluntary	voluntary	ADJ
ftr-311	239	90	compliance	compliance	NOUN
ftr-311	239	91	by	by	ADP
ftr-311	239	92	small	small	ADJ
ftr-311	239	93	businesses	business	NOUN
ftr-311	239	94	:	:	PUNCT
ftr-311	239	95	preliminary	preliminary	ADJ
ftr-311	239	96	survey	survey	NOUN
ftr-311	239	97	results	result	VERB
ftr-311	239	98	,	,	PUNCT
ftr-311	239	99	http://www.taxpayeradvocate	http://www.taxpayeradvocate	INTJ
ftr-311	239	100	.	.	PUNCT
ftr-311	239	101	irs.gov/userfiles/file/full-report/research-studies-factors-influencing-voluntarycompliance-by-small-businesses-preliminary-survey-results.pdf	irs.gov/userfiles/file/full-report/research-studies-factors-influencing-voluntarycompliance-by-small-businesses-preliminary-survey-results.pdf	PROPN
ftr-311	239	102	(	(	PUNCT
ftr-311	239	103	associating	associate	VERB
ftr-311	239	104	dis	dis	PROPN
ftr-311	239	105	trust	trust	NOUN
ftr-311	239	106	of	of	ADP
ftr-311	239	107	the	the	DET
ftr-311	239	108	national	national	ADJ
ftr-311	239	109	government	government	NOUN
ftr-311	239	110	and	and	CCONJ
ftr-311	239	111	the	the	DET
ftr-311	239	112	irs	irs	PROPN
ftr-311	239	113	with	with	ADP
ftr-311	239	114	low	low	ADJ
ftr-311	239	115	compliance	compliance	NOUN
ftr-311	239	116	)	)	PUNCT
ftr-311	239	117	.	.	PUNCT
ftr-311	240	1	286	286	NUM
ftr-311	240	2	florida	florida	PROPN
ftr-311	240	3	tax	tax	NOUN
ftr-311	240	4	review	review	NOUN
ftr-311	240	5	[	[	X
ftr-311	240	6	vol	vol	NOUN
ftr-311	240	7	.	.	PUNCT
ftr-311	241	1	14:7	14:7	NUM
ftr-311	241	2	thus	thus	ADV
ftr-311	241	3	,	,	PUNCT
ftr-311	241	4	justifications	justification	NOUN
ftr-311	241	5	exist	exist	VERB
ftr-311	241	6	for	for	ADP
ftr-311	241	7	establishing	establish	VERB
ftr-311	241	8	special	special	ADJ
ftr-311	241	9	substantiation	substantiation	NOUN
ftr-311	241	10	requirements	requirement	NOUN
ftr-311	241	11	for	for	ADP
ftr-311	241	12	the	the	DET
ftr-311	241	13	charitable	charitable	ADJ
ftr-311	241	14	contribution	contribution	NOUN
ftr-311	241	15	deduction	deduction	NOUN
ftr-311	241	16	.	.	PUNCT
ftr-311	242	1	these	these	DET
ftr-311	242	2	justifications	justification	NOUN
ftr-311	242	3	,	,	PUNCT
ftr-311	242	4	however	however	ADV
ftr-311	242	5	,	,	PUNCT
ftr-311	242	6	do	do	AUX
ftr-311	242	7	not	not	PART
ftr-311	242	8	prescribe	prescribe	VERB
ftr-311	242	9	what	what	PRON
ftr-311	242	10	substantive	substantive	ADJ
ftr-311	242	11	rules	rule	NOUN
ftr-311	242	12	balance	balance	VERB
ftr-311	242	13	the	the	DET
ftr-311	242	14	dual	dual	ADJ
ftr-311	242	15	needs	need	NOUN
ftr-311	242	16	of	of	ADP
ftr-311	242	17	encouraging	encourage	VERB
ftr-311	242	18	charitable	charitable	ADJ
ftr-311	242	19	giving	giving	NOUN
ftr-311	242	20	and	and	CCONJ
ftr-311	242	21	discouraging	discourage	VERB
ftr-311	242	22	abuse	abuse	NOUN
ftr-311	242	23	.	.	PUNCT
ftr-311	243	1	over	over	ADP
ftr-311	243	2	the	the	DET
ftr-311	243	3	decades	decade	NOUN
ftr-311	243	4	,	,	PUNCT
ftr-311	243	5	the	the	DET
ftr-311	243	6	substantiation	substantiation	NOUN
ftr-311	243	7	rules	rule	NOUN
ftr-311	243	8	have	have	AUX
ftr-311	243	9	grown	grow	VERB
ftr-311	243	10	more	more	ADJ
ftr-311	243	11	and	and	CCONJ
ftr-311	243	12	more	more	ADV
ftr-311	243	13	intricate	intricate	ADJ
ftr-311	243	14	,	,	PUNCT
ftr-311	243	15	as	as	SCONJ
ftr-311	243	16	described	describe	VERB
ftr-311	243	17	below	below	ADV
ftr-311	243	18	,	,	PUNCT
ftr-311	243	19	and	and	CCONJ
ftr-311	243	20	the	the	DET
ftr-311	243	21	question	question	NOUN
ftr-311	243	22	arises	arise	VERB
ftr-311	243	23	as	as	ADP
ftr-311	243	24	to	to	ADP
ftr-311	243	25	whether	whether	SCONJ
ftr-311	243	26	they	they	PRON
ftr-311	243	27	continue	continue	VERB
ftr-311	243	28	to	to	PART
ftr-311	243	29	achieve	achieve	VERB
ftr-311	243	30	their	their	PRON
ftr-311	243	31	purpose	purpose	NOUN
ftr-311	243	32	or	or	CCONJ
ftr-311	243	33	impose	impose	VERB
ftr-311	243	34	too	too	ADV
ftr-311	243	35	great	great	ADJ
ftr-311	243	36	a	a	DET
ftr-311	243	37	burden	burden	NOUN
ftr-311	243	38	compared	compare	VERB
ftr-311	243	39	to	to	ADP
ftr-311	243	40	their	their	PRON
ftr-311	243	41	benefit	benefit	NOUN
ftr-311	243	42	.	.	PUNCT
ftr-311	244	1	iii	iii	X
ftr-311	244	2	.	.	PUNCT
ftr-311	245	1	the	the	DET
ftr-311	245	2	history	history	NOUN
ftr-311	245	3	and	and	CCONJ
ftr-311	245	4	substance	substance	NOUN
ftr-311	245	5	of	of	ADP
ftr-311	245	6	the	the	DET
ftr-311	245	7	substantiation	substantiation	NOUN
ftr-311	245	8	rules	rule	NOUN
ftr-311	245	9	currently	currently	ADV
ftr-311	245	10	,	,	PUNCT
ftr-311	245	11	an	an	DET
ftr-311	245	12	elaborate	elaborate	ADJ
ftr-311	245	13	and	and	CCONJ
ftr-311	245	14	complicated	complicated	ADJ
ftr-311	245	15	set	set	NOUN
ftr-311	245	16	of	of	ADP
ftr-311	245	17	statutory	statutory	ADJ
ftr-311	245	18	provisions	provision	NOUN
ftr-311	245	19	require	require	VERB
ftr-311	245	20	substantiation	substantiation	NOUN
ftr-311	245	21	of	of	ADP
ftr-311	245	22	charitable	charitable	ADJ
ftr-311	245	23	contributions	contribution	NOUN
ftr-311	245	24	for	for	ADP
ftr-311	245	25	such	such	ADJ
ftr-311	245	26	contributions	contribution	NOUN
ftr-311	245	27	to	to	PART
ftr-311	245	28	be	be	AUX
ftr-311	245	29	eligible	eligible	ADJ
ftr-311	245	30	for	for	ADP
ftr-311	245	31	deduction	deduction	NOUN
ftr-311	245	32	from	from	ADP
ftr-311	245	33	the	the	DET
ftr-311	245	34	income	income	NOUN
ftr-311	245	35	tax	tax	NOUN
ftr-311	245	36	.	.	PUNCT
ftr-311	246	1	requirements	requirement	NOUN
ftr-311	246	2	vary	vary	VERB
ftr-311	246	3	with	with	ADP
ftr-311	246	4	the	the	DET
ftr-311	246	5	nature	nature	NOUN
ftr-311	246	6	and	and	CCONJ
ftr-311	246	7	amount	amount	NOUN
ftr-311	246	8	of	of	ADP
ftr-311	246	9	property	property	NOUN
ftr-311	246	10	donated	donate	VERB
ftr-311	246	11	.	.	PUNCT
ftr-311	247	1	the	the	DET
ftr-311	247	2	statutory	statutory	ADJ
ftr-311	247	3	provisions	provision	NOUN
ftr-311	247	4	explicitly	explicitly	ADV
ftr-311	247	5	state	state	VERB
ftr-311	247	6	that	that	SCONJ
ftr-311	247	7	no	no	DET
ftr-311	247	8	deduction	deduction	NOUN
ftr-311	247	9	will	will	AUX
ftr-311	247	10	be	be	AUX
ftr-311	247	11	allowed	allow	VERB
ftr-311	247	12	if	if	SCONJ
ftr-311	247	13	a	a	DET
ftr-311	247	14	taxpayer	taxpayer	NOUN
ftr-311	247	15	fails	fail	VERB
ftr-311	247	16	to	to	PART
ftr-311	247	17	meet	meet	VERB
ftr-311	247	18	the	the	DET
ftr-311	247	19	substantiation	substantiation	NOUN
ftr-311	247	20	and	and	CCONJ
ftr-311	247	21	record	record	NOUN
ftr-311	247	22	-	-	PUNCT
ftr-311	247	23	keeping	keep	VERB
ftr-311	247	24	requirements.46	requirements.46	PROPN
ftr-311	247	25	(	(	PUNCT
ftr-311	247	26	the	the	DET
ftr-311	247	27	following	following	NOUN
ftr-311	247	28	describes	describe	VERB
ftr-311	247	29	the	the	DET
ftr-311	247	30	applicable	applicable	ADJ
ftr-311	247	31	rules	rule	NOUN
ftr-311	247	32	generally	generally	ADV
ftr-311	247	33	because	because	SCONJ
ftr-311	247	34	recounting	recount	VERB
ftr-311	247	35	all	all	DET
ftr-311	247	36	the	the	DET
ftr-311	247	37	specific	specific	ADJ
ftr-311	247	38	rules	rule	NOUN
ftr-311	247	39	for	for	ADP
ftr-311	247	40	various	various	ADJ
ftr-311	247	41	types	type	NOUN
ftr-311	247	42	of	of	ADP
ftr-311	247	43	property	property	NOUN
ftr-311	247	44	would	would	AUX
ftr-311	247	45	take	take	VERB
ftr-311	247	46	more	more	ADJ
ftr-311	247	47	pages	page	NOUN
ftr-311	247	48	than	than	ADP
ftr-311	247	49	,	,	PUNCT
ftr-311	247	50	i	i	PRON
ftr-311	247	51	believe	believe	VERB
ftr-311	247	52	,	,	PUNCT
ftr-311	247	53	readers	reader	NOUN
ftr-311	247	54	would	would	AUX
ftr-311	247	55	have	have	VERB
ftr-311	247	56	the	the	DET
ftr-311	247	57	patience	patience	NOUN
ftr-311	247	58	to	to	PART
ftr-311	247	59	read	read	VERB
ftr-311	247	60	)	)	PUNCT
ftr-311	247	61	.	.	PUNCT
ftr-311	248	1	the	the	DET
ftr-311	248	2	charitable	charitable	ADJ
ftr-311	248	3	contribution	contribution	NOUN
ftr-311	248	4	deduction	deduction	NOUN
ftr-311	248	5	dates	date	VERB
ftr-311	248	6	back	back	ADV
ftr-311	248	7	to	to	ADP
ftr-311	248	8	the	the	DET
ftr-311	248	9	war	war	NOUN
ftr-311	248	10	revenue	revenue	NOUN
ftr-311	248	11	act	act	NOUN
ftr-311	248	12	of	of	ADP
ftr-311	248	13	1917	1917	NUM
ftr-311	248	14	,	,	PUNCT
ftr-311	248	15	just	just	ADV
ftr-311	248	16	four	four	NUM
ftr-311	248	17	years	year	NOUN
ftr-311	248	18	after	after	ADP
ftr-311	248	19	the	the	DET
ftr-311	248	20	introduction	introduction	NOUN
ftr-311	248	21	of	of	ADP
ftr-311	248	22	the	the	DET
ftr-311	248	23	federal	federal	ADJ
ftr-311	248	24	income	income	NOUN
ftr-311	248	25	tax.47	tax.47	NOUN
ftr-311	248	26	from	from	ADP
ftr-311	248	27	the	the	DET
ftr-311	248	28	first	first	ADJ
ftr-311	248	29	enactment	enactment	NOUN
ftr-311	248	30	of	of	ADP
ftr-311	248	31	the	the	DET
ftr-311	248	32	charitable	charitable	ADJ
ftr-311	248	33	contribution	contribution	NOUN
ftr-311	248	34	deduction	deduction	NOUN
ftr-311	248	35	,	,	PUNCT
ftr-311	248	36	congress	congress	PROPN
ftr-311	248	37	has	have	AUX
ftr-311	248	38	expressed	express	VERB
ftr-311	248	39	concern	concern	NOUN
ftr-311	248	40	about	about	ADP
ftr-311	248	41	substantiating	substantiate	VERB
ftr-311	248	42	the	the	DET
ftr-311	248	43	amount	amount	NOUN
ftr-311	248	44	claimed	claim	VERB
ftr-311	248	45	as	as	ADP
ftr-311	248	46	a	a	DET
ftr-311	248	47	deduction	deduction	NOUN
ftr-311	248	48	.	.	PUNCT
ftr-311	249	1	the	the	DET
ftr-311	249	2	1917	1917	NUM
ftr-311	249	3	provision	provision	NOUN
ftr-311	249	4	provided	provide	VERB
ftr-311	249	5	a	a	DET
ftr-311	249	6	deduction	deduction	NOUN
ftr-311	249	7	for	for	ADP
ftr-311	249	8	:	:	PUNCT
ftr-311	249	9	contributions	contribution	NOUN
ftr-311	249	10	or	or	CCONJ
ftr-311	249	11	gifts	gift	NOUN
ftr-311	249	12	actually	actually	ADV
ftr-311	249	13	made	make	VERB
ftr-311	249	14	within	within	ADP
ftr-311	249	15	the	the	DET
ftr-311	249	16	year	year	NOUN
ftr-311	249	17	to	to	ADP
ftr-311	249	18	corporations	corporation	NOUN
ftr-311	249	19	or	or	CCONJ
ftr-311	249	20	associations	association	NOUN
ftr-311	249	21	organized	organize	VERB
ftr-311	249	22	and	and	CCONJ
ftr-311	249	23	operated	operate	VERB
ftr-311	249	24	exclusively	exclusively	ADV
ftr-311	249	25	for	for	ADP
ftr-311	249	26	religious	religious	ADJ
ftr-311	249	27	,	,	PUNCT
ftr-311	249	28	charitable	charitable	ADJ
ftr-311	249	29	,	,	PUNCT
ftr-311	249	30	scientific	scientific	ADJ
ftr-311	249	31	,	,	PUNCT
ftr-311	249	32	or	or	CCONJ
ftr-311	249	33	educational	educational	ADJ
ftr-311	249	34	purposes	purpose	NOUN
ftr-311	249	35	,	,	PUNCT
ftr-311	249	36	or	or	CCONJ
ftr-311	249	37	to	to	ADP
ftr-311	249	38	societies	society	NOUN
ftr-311	249	39	for	for	ADP
ftr-311	249	40	the	the	DET
ftr-311	249	41	prevention	prevention	NOUN
ftr-311	249	42	of	of	ADP
ftr-311	249	43	cruelty	cruelty	NOUN
ftr-311	249	44	to	to	ADP
ftr-311	249	45	children	child	NOUN
ftr-311	249	46	or	or	CCONJ
ftr-311	249	47	animals	animal	NOUN
ftr-311	249	48	,	,	PUNCT
ftr-311	249	49	.	.	PUNCT
ftr-311	249	50	.	.	PUNCT
ftr-311	249	51	.	.	PUNCT
ftr-311	250	1	such	such	ADJ
ftr-311	250	2	contributions	contribution	NOUN
ftr-311	250	3	or	or	CCONJ
ftr-311	250	4	gifts	gift	NOUN
ftr-311	250	5	shall	shall	AUX
ftr-311	250	6	be	be	AUX
ftr-311	250	7	allowable	allowable	ADJ
ftr-311	250	8	as	as	ADP
ftr-311	250	9	deductions	deduction	NOUN
ftr-311	250	10	only	only	ADV
ftr-311	250	11	if	if	SCONJ
ftr-311	250	12	verified	verify	VERB
ftr-311	250	13	under	under	ADP
ftr-311	250	14	rules	rule	NOUN
ftr-311	250	15	and	and	CCONJ
ftr-311	250	16	regulations	regulation	NOUN
ftr-311	250	17	prescribed	prescribe	VERB
ftr-311	250	18	by	by	ADP
ftr-311	250	19	the	the	DET
ftr-311	250	20	commissioner	commissioner	NOUN
ftr-311	250	21	of	of	ADP
ftr-311	250	22	internal	internal	ADJ
ftr-311	250	23	revenue	revenue	NOUN
ftr-311	250	24	,	,	PUNCT
ftr-311	250	25	with	with	ADP
ftr-311	250	26	the	the	DET
ftr-311	250	27	approval	approval	NOUN
ftr-311	250	28	of	of	ADP
ftr-311	250	29	the	the	DET
ftr-311	250	30	secretary	secretary	NOUN
ftr-311	250	31	of	of	ADP
ftr-311	250	32	the	the	DET
ftr-311	250	33	treasury.48	treasury.48	PROPN
ftr-311	250	34	46	46	NUM
ftr-311	250	35	.	.	PUNCT
ftr-311	251	1	for	for	ADP
ftr-311	251	2	an	an	DET
ftr-311	251	3	overview	overview	NOUN
ftr-311	251	4	and	and	CCONJ
ftr-311	251	5	summary	summary	NOUN
ftr-311	251	6	of	of	ADP
ftr-311	251	7	those	those	DET
ftr-311	251	8	rules	rule	NOUN
ftr-311	251	9	,	,	PUNCT
ftr-311	251	10	see	see	VERB
ftr-311	251	11	carla	carla	PROPN
ftr-311	251	12	neeley	neeley	PROPN
ftr-311	251	13	freitag	freitag	PROPN
ftr-311	251	14	&	&	CCONJ
ftr-311	251	15	barbara	barbara	PROPN
ftr-311	251	16	l.	l.	PROPN
ftr-311	251	17	kirschten	kirschten	PROPN
ftr-311	251	18	,	,	PUNCT
ftr-311	251	19	charitable	charitable	ADJ
ftr-311	251	20	contributions	contribution	NOUN
ftr-311	251	21	:	:	PUNCT
ftr-311	251	22	income	income	NOUN
ftr-311	251	23	tax	tax	NOUN
ftr-311	251	24	aspects	aspect	NOUN
ftr-311	251	25	,	,	PUNCT
ftr-311	251	26	521	521	NUM
ftr-311	251	27	tax	tax	NOUN
ftr-311	251	28	mgmt	mgmt	NOUN
ftr-311	251	29	.	.	PUNCT
ftr-311	252	1	(	(	PUNCT
ftr-311	252	2	bna	bna	PROPN
ftr-311	252	3	)	)	PUNCT
ftr-311	252	4	worksheet	worksheet	NOUN
ftr-311	252	5	1	1	NUM
ftr-311	253	1	[	[	X
ftr-311	253	2	hereinafter	hereinafter	NOUN
ftr-311	253	3	freitag	freitag	PROPN
ftr-311	253	4	&	&	CCONJ
ftr-311	253	5	kirschten	kirschten	PROPN
ftr-311	253	6	,	,	PUNCT
ftr-311	253	7	charitable	charitable	ADJ
ftr-311	253	8	contributions	contribution	NOUN
ftr-311	253	9	]	]	PUNCT
ftr-311	253	10	.	.	PUNCT
ftr-311	254	1	47	47	NUM
ftr-311	254	2	.	.	PUNCT
ftr-311	255	1	see	see	VERB
ftr-311	255	2	generally	generally	ADV
ftr-311	255	3	war	war	NOUN
ftr-311	255	4	revenue	revenue	NOUN
ftr-311	255	5	act	act	NOUN
ftr-311	255	6	of	of	ADP
ftr-311	255	7	1917	1917	NUM
ftr-311	255	8	,	,	PUNCT
ftr-311	255	9	pub	pub	NOUN
ftr-311	255	10	.	.	PUNCT
ftr-311	256	1	l.	l.	PROPN
ftr-311	256	2	no	no	INTJ
ftr-311	256	3	.	.	PROPN
ftr-311	257	1	65	65	NUM
ftr-311	257	2	-	-	SYM
ftr-311	257	3	50	50	NUM
ftr-311	257	4	,	,	PUNCT
ftr-311	257	5	40	40	NUM
ftr-311	257	6	stat	stat	NOUN
ftr-311	257	7	.	.	PUNCT
ftr-311	258	1	300	300	NUM
ftr-311	258	2	(	(	PUNCT
ftr-311	258	3	1917	1917	NUM
ftr-311	258	4	)	)	PUNCT
ftr-311	258	5	.	.	PUNCT
ftr-311	259	1	48	48	NUM
ftr-311	259	2	.	.	PUNCT
ftr-311	260	1	i	i	PRON
ftr-311	260	2	d.	d.	PROPN
ftr-311	260	3	,	,	PUNCT
ftr-311	260	4	ch	ch	PROPN
ftr-311	260	5	.	.	PROPN
ftr-311	260	6	63	63	NUM
ftr-311	260	7	,	,	PUNCT
ftr-311	260	8	§	§	PROPN
ftr-311	260	9	1201(2	1201(2	NUM
ftr-311	260	10	)	)	PUNCT
ftr-311	260	11	,	,	PUNCT
ftr-311	260	12	40	40	NUM
ftr-311	260	13	stat	stat	NOUN
ftr-311	260	14	.	.	PUNCT
ftr-311	261	1	at	at	ADP
ftr-311	261	2	330	330	NUM
ftr-311	261	3	(	(	PUNCT
ftr-311	261	4	emphasis	emphasis	NOUN
ftr-311	261	5	added	add	VERB
ftr-311	261	6	)	)	PUNCT
ftr-311	261	7	.	.	PUNCT
ftr-311	262	1	2013	2013	NUM
ftr-311	262	2	]	]	PUNCT
ftr-311	262	3	reforming	reform	VERB
ftr-311	262	4	the	the	DET
ftr-311	262	5	charitable	charitable	ADJ
ftr-311	262	6	contribution	contribution	NOUN
ftr-311	262	7	substantiation	substantiation	NOUN
ftr-311	262	8	rules	rule	VERB
ftr-311	262	9	287	287	NUM
ftr-311	262	10	over	over	ADP
ftr-311	262	11	the	the	DET
ftr-311	262	12	past	past	ADJ
ftr-311	262	13	thirty	thirty	NUM
ftr-311	262	14	years	year	NOUN
ftr-311	262	15	,	,	PUNCT
ftr-311	262	16	congress	congress	PROPN
ftr-311	262	17	has	have	AUX
ftr-311	262	18	repeatedly	repeatedly	ADV
ftr-311	262	19	returned	return	VERB
ftr-311	262	20	to	to	ADP
ftr-311	262	21	the	the	DET
ftr-311	262	22	charitable	charitable	ADJ
ftr-311	262	23	contribution	contribution	NOUN
ftr-311	262	24	substantiation	substantiation	NOUN
ftr-311	262	25	rules	rule	NOUN
ftr-311	262	26	and	and	CCONJ
ftr-311	262	27	strengthened	strengthen	VERB
ftr-311	262	28	them	they	PRON
ftr-311	262	29	each	each	DET
ftr-311	262	30	time	time	NOUN
ftr-311	262	31	in	in	ADP
ftr-311	262	32	an	an	DET
ftr-311	262	33	attempt	attempt	NOUN
ftr-311	262	34	to	to	PART
ftr-311	262	35	prevent	prevent	VERB
ftr-311	262	36	abuse	abuse	NOUN
ftr-311	262	37	—	—	PUNCT
ftr-311	262	38	particularly	particularly	ADV
ftr-311	262	39	overvaluation	overvaluation	NOUN
ftr-311	262	40	.	.	PUNCT
ftr-311	263	1	the	the	DET
ftr-311	263	2	first	first	ADJ
ftr-311	263	3	effort	effort	NOUN
ftr-311	263	4	took	take	VERB
ftr-311	263	5	place	place	NOUN
ftr-311	263	6	in	in	ADP
ftr-311	263	7	connection	connection	NOUN
ftr-311	263	8	with	with	ADP
ftr-311	263	9	the	the	DET
ftr-311	263	10	economic	economic	ADJ
ftr-311	263	11	recovery	recovery	NOUN
ftr-311	263	12	tax	tax	NOUN
ftr-311	263	13	act	act	NOUN
ftr-311	263	14	of	of	ADP
ftr-311	263	15	1981	1981	NUM
ftr-311	263	16	(	(	PUNCT
ftr-311	263	17	erta).49	erta).49	PROPN
ftr-311	263	18	this	this	DET
ftr-311	263	19	legislation	legislation	NOUN
ftr-311	263	20	permitted	permit	VERB
ftr-311	263	21	a	a	DET
ftr-311	263	22	temporary	temporary	ADJ
ftr-311	263	23	deduction	deduction	NOUN
ftr-311	263	24	for	for	ADP
ftr-311	263	25	charitable	charitable	ADJ
ftr-311	263	26	contributions	contribution	NOUN
ftr-311	263	27	by	by	ADP
ftr-311	263	28	non	non	NOUN
ftr-311	263	29	-	-	NOUN
ftr-311	263	30	itemizers	itemizer	NOUN
ftr-311	263	31	,	,	PUNCT
ftr-311	263	32	and	and	CCONJ
ftr-311	263	33	the	the	DET
ftr-311	263	34	legislative	legislative	ADJ
ftr-311	263	35	history	history	NOUN
ftr-311	263	36	reflected	reflect	VERB
ftr-311	263	37	“	"	PUNCT
ftr-311	263	38	the	the	DET
ftr-311	263	39	expectation	expectation	NOUN
ftr-311	263	40	that	that	SCONJ
ftr-311	263	41	the	the	DET
ftr-311	263	42	regulations	regulation	NOUN
ftr-311	263	43	would	would	AUX
ftr-311	263	44	be	be	AUX
ftr-311	263	45	developed	develop	VERB
ftr-311	263	46	to	to	PART
ftr-311	263	47	provide	provide	VERB
ftr-311	263	48	appropriate	appropriate	ADJ
ftr-311	263	49	substantiation	substantiation	NOUN
ftr-311	263	50	requirements	requirement	NOUN
ftr-311	263	51	.	.	PUNCT
ftr-311	264	1	”50	”50	PROPN
ftr-311	264	2	new	new	ADJ
ftr-311	264	3	legislative	legislative	ADJ
ftr-311	264	4	rules	rule	NOUN
ftr-311	264	5	regarding	regard	VERB
ftr-311	264	6	substantiation	substantiation	NOUN
ftr-311	264	7	were	be	AUX
ftr-311	264	8	introduced	introduce	VERB
ftr-311	264	9	in	in	ADP
ftr-311	264	10	1984	1984	NUM
ftr-311	264	11	as	as	ADP
ftr-311	264	12	part	part	NOUN
ftr-311	264	13	of	of	ADP
ftr-311	264	14	the	the	DET
ftr-311	264	15	defra,51	defra,51	NOUN
ftr-311	264	16	in	in	ADP
ftr-311	264	17	1993	1993	NUM
ftr-311	264	18	as	as	ADP
ftr-311	264	19	part	part	NOUN
ftr-311	264	20	of	of	ADP
ftr-311	264	21	the	the	DET
ftr-311	264	22	omnibus	omnibus	ADJ
ftr-311	264	23	budget	budget	NOUN
ftr-311	264	24	reconciliation	reconciliation	NOUN
ftr-311	264	25	act	act	NOUN
ftr-311	264	26	(	(	PUNCT
ftr-311	264	27	obra),52	obra),52	VERB
ftr-311	264	28	in	in	ADP
ftr-311	264	29	2004	2004	NUM
ftr-311	264	30	as	as	ADP
ftr-311	264	31	part	part	NOUN
ftr-311	264	32	of	of	ADP
ftr-311	264	33	the	the	DET
ftr-311	264	34	american	american	ADJ
ftr-311	264	35	jobs	jobs	PROPN
ftr-311	264	36	creation	creation	PROPN
ftr-311	264	37	act	act	NOUN
ftr-311	264	38	(	(	PUNCT
ftr-311	264	39	ajca),53	ajca),53	NOUN
ftr-311	264	40	and	and	CCONJ
ftr-311	264	41	most	most	ADV
ftr-311	264	42	recently	recently	ADV
ftr-311	264	43	in	in	ADP
ftr-311	264	44	2006	2006	NUM
ftr-311	264	45	as	as	ADP
ftr-311	264	46	part	part	NOUN
ftr-311	264	47	of	of	ADP
ftr-311	264	48	pension	pension	NOUN
ftr-311	264	49	protection	protection	NOUN
ftr-311	264	50	act	act	NOUN
ftr-311	264	51	(	(	PUNCT
ftr-311	264	52	ppa).54	ppa).54	VERB
ftr-311	264	53	before	before	ADP
ftr-311	264	54	january	january	PROPN
ftr-311	264	55	1	1	NUM
ftr-311	264	56	,	,	PUNCT
ftr-311	264	57	1983	1983	NUM
ftr-311	264	58	,	,	PUNCT
ftr-311	264	59	the	the	DET
ftr-311	264	60	regulations	regulation	NOUN
ftr-311	264	61	explained	explain	VERB
ftr-311	264	62	that	that	SCONJ
ftr-311	264	63	the	the	DET
ftr-311	264	64	income	income	NOUN
ftr-311	264	65	tax	tax	NOUN
ftr-311	264	66	return	return	NOUN
ftr-311	264	67	was	be	AUX
ftr-311	264	68	the	the	DET
ftr-311	264	69	source	source	NOUN
ftr-311	264	70	for	for	ADP
ftr-311	264	71	reporting	report	VERB
ftr-311	264	72	on	on	ADP
ftr-311	264	73	charitable	charitable	ADJ
ftr-311	264	74	contributions.55	contributions.55	NOUN
ftr-311	264	75	contributions	contribution	NOUN
ftr-311	264	76	of	of	ADP
ftr-311	264	77	money	money	NOUN
ftr-311	264	78	required	require	VERB
ftr-311	264	79	reporting	reporting	NOUN
ftr-311	264	80	of	of	ADP
ftr-311	264	81	the	the	DET
ftr-311	264	82	name	name	NOUN
ftr-311	264	83	of	of	ADP
ftr-311	264	84	the	the	DET
ftr-311	264	85	donee	donee	NOUN
ftr-311	264	86	as	as	ADV
ftr-311	264	87	well	well	ADV
ftr-311	264	88	as	as	ADP
ftr-311	264	89	the	the	DET
ftr-311	264	90	amount	amount	NOUN
ftr-311	264	91	and	and	CCONJ
ftr-311	264	92	date	date	NOUN
ftr-311	264	93	of	of	ADP
ftr-311	264	94	the	the	DET
ftr-311	264	95	payment	payment	NOUN
ftr-311	264	96	of	of	ADP
ftr-311	264	97	each	each	DET
ftr-311	264	98	contribution	contribution	NOUN
ftr-311	264	99	.	.	PUNCT
ftr-311	265	1	property	property	NOUN
ftr-311	265	2	contributions	contribution	NOUN
ftr-311	265	3	called	call	VERB
ftr-311	265	4	for	for	ADP
ftr-311	265	5	reporting	report	VERB
ftr-311	265	6	the	the	DET
ftr-311	265	7	kind	kind	NOUN
ftr-311	265	8	of	of	ADP
ftr-311	265	9	property	property	NOUN
ftr-311	265	10	contributed	contribute	VERB
ftr-311	265	11	,	,	PUNCT
ftr-311	265	12	the	the	DET
ftr-311	265	13	method	method	NOUN
ftr-311	265	14	used	use	VERB
ftr-311	265	15	to	to	PART
ftr-311	265	16	determine	determine	VERB
ftr-311	265	17	its	its	PRON
ftr-311	265	18	fair	fair	ADJ
ftr-311	265	19	market	market	NOUN
ftr-311	265	20	value	value	NOUN
ftr-311	265	21	at	at	ADP
ftr-311	265	22	the	the	DET
ftr-311	265	23	time	time	NOUN
ftr-311	265	24	of	of	ADP
ftr-311	265	25	contribution	contribution	NOUN
ftr-311	265	26	,	,	PUNCT
ftr-311	265	27	and	and	CCONJ
ftr-311	265	28	,	,	PUNCT
ftr-311	265	29	if	if	SCONJ
ftr-311	265	30	relevant	relevant	ADJ
ftr-311	265	31	,	,	PUNCT
ftr-311	265	32	application	application	NOUN
ftr-311	265	33	of	of	ADP
ftr-311	265	34	section	section	NOUN
ftr-311	265	35	170(e	170(e	PROPN
ftr-311	265	36	)	)	PUNCT
ftr-311	265	37	,	,	PUNCT
ftr-311	265	38	which	which	PRON
ftr-311	265	39	reduces	reduce	VERB
ftr-311	265	40	the	the	DET
ftr-311	265	41	deduction	deduction	NOUN
ftr-311	265	42	by	by	ADP
ftr-311	265	43	the	the	DET
ftr-311	265	44	amount	amount	NOUN
ftr-311	265	45	of	of	ADP
ftr-311	265	46	gain	gain	NOUN
ftr-311	265	47	that	that	PRON
ftr-311	265	48	would	would	AUX
ftr-311	265	49	not	not	PART
ftr-311	265	50	have	have	AUX
ftr-311	265	51	been	be	AUX
ftr-311	265	52	long	long	ADJ
ftr-311	265	53	-	-	PUNCT
ftr-311	265	54	term	term	NOUN
ftr-311	265	55	capital	capital	NOUN
ftr-311	265	56	gain	gain	NOUN
ftr-311	265	57	if	if	SCONJ
ftr-311	265	58	the	the	DET
ftr-311	265	59	property	property	NOUN
ftr-311	265	60	had	have	AUX
ftr-311	265	61	been	be	AUX
ftr-311	265	62	sold	sell	VERB
ftr-311	265	63	at	at	ADP
ftr-311	265	64	its	its	PRON
ftr-311	265	65	fair	fair	ADJ
ftr-311	265	66	market	market	NOUN
ftr-311	265	67	value	value	NOUN
ftr-311	265	68	,	,	PUNCT
ftr-311	265	69	among	among	ADP
ftr-311	265	70	other	other	ADJ
ftr-311	265	71	information	information	NOUN
ftr-311	265	72	.	.	PUNCT
ftr-311	266	1	for	for	ADP
ftr-311	266	2	claimed	claim	VERB
ftr-311	266	3	deductions	deduction	NOUN
ftr-311	266	4	above	above	ADP
ftr-311	266	5	$	$	SYM
ftr-311	266	6	200	200	NUM
ftr-311	266	7	,	,	PUNCT
ftr-311	266	8	additional	additional	ADJ
ftr-311	266	9	information	information	NOUN
ftr-311	266	10	was	be	AUX
ftr-311	266	11	required	require	VERB
ftr-311	266	12	in	in	ADP
ftr-311	266	13	an	an	DET
ftr-311	266	14	attachment.56	attachment.56	NOUN
ftr-311	266	15	as	as	SCONJ
ftr-311	266	16	the	the	DET
ftr-311	266	17	jct	jct	NOUN
ftr-311	266	18	has	have	AUX
ftr-311	266	19	explained	explain	VERB
ftr-311	266	20	,	,	PUNCT
ftr-311	266	21	as	as	ADV
ftr-311	266	22	early	early	ADV
ftr-311	266	23	as	as	ADP
ftr-311	266	24	1981	1981	NUM
ftr-311	266	25	,	,	PUNCT
ftr-311	266	26	the	the	DET
ftr-311	266	27	treasury	treasury	NOUN
ftr-311	266	28	and	and	CCONJ
ftr-311	266	29	the	the	DET
ftr-311	266	30	irs	irs	PROPN
ftr-311	266	31	were	be	AUX
ftr-311	266	32	permitted	permit	VERB
ftr-311	266	33	to	to	PART
ftr-311	266	34	use	use	VERB
ftr-311	266	35	their	their	PRON
ftr-311	266	36	“	"	PUNCT
ftr-311	266	37	authority	authority	NOUN
ftr-311	266	38	under	under	ADP
ftr-311	266	39	the	the	DET
ftr-311	266	40	code	code	NOUN
ftr-311	266	41	to	to	PART
ftr-311	266	42	prescribe	prescribe	VERB
ftr-311	266	43	additional	additional	ADJ
ftr-311	266	44	regulations	regulation	NOUN
ftr-311	266	45	,	,	PUNCT
ftr-311	266	46	rules	rule	NOUN
ftr-311	266	47	,	,	PUNCT
ftr-311	266	48	and	and	CCONJ
ftr-311	266	49	tax	tax	NOUN
ftr-311	266	50	return	return	NOUN
ftr-311	266	51	requirements	requirement	NOUN
ftr-311	266	52	as	as	SCONJ
ftr-311	266	53	needed	need	VERB
ftr-311	266	54	to	to	PART
ftr-311	266	55	assure	assure	VERB
ftr-311	266	56	substantiation	substantiation	NOUN
ftr-311	266	57	and	and	CCONJ
ftr-311	266	58	verification	verification	NOUN
ftr-311	266	59	of	of	ADP
ftr-311	266	60	charitable	charitable	ADJ
ftr-311	266	61	deductions	deduction	NOUN
ftr-311	266	62	.	.	PUNCT
ftr-311	267	1	”57	”57	NUM
ftr-311	267	2	relying	rely	VERB
ftr-311	267	3	on	on	ADP
ftr-311	267	4	this	this	DET
ftr-311	267	5	49	49	NUM
ftr-311	267	6	.	.	PUNCT
ftr-311	268	1	economic	economic	ADJ
ftr-311	268	2	recovery	recovery	NOUN
ftr-311	268	3	tax	tax	NOUN
ftr-311	268	4	act	act	NOUN
ftr-311	268	5	of	of	ADP
ftr-311	268	6	1981	1981	NUM
ftr-311	268	7	,	,	PUNCT
ftr-311	268	8	pub	pub	NOUN
ftr-311	268	9	.	.	PUNCT
ftr-311	269	1	l.	l.	PROPN
ftr-311	269	2	no	no	INTJ
ftr-311	269	3	.	.	PROPN
ftr-311	270	1	97	97	NUM
ftr-311	270	2	-	-	SYM
ftr-311	270	3	34	34	NUM
ftr-311	270	4	,	,	PUNCT
ftr-311	270	5	95	95	NUM
ftr-311	270	6	stat	stat	NOUN
ftr-311	270	7	.	.	PUNCT
ftr-311	271	1	172	172	NUM
ftr-311	271	2	(	(	PUNCT
ftr-311	271	3	1981	1981	NUM
ftr-311	271	4	)	)	PUNCT
ftr-311	272	1	[	[	X
ftr-311	272	2	hereinafter	hereinafter	NOUN
ftr-311	272	3	erta	erta	NOUN
ftr-311	272	4	]	]	PUNCT
ftr-311	272	5	.	.	PUNCT
ftr-311	273	1	50	50	NUM
ftr-311	273	2	.	.	PUNCT
ftr-311	273	3	notice	notice	NOUN
ftr-311	273	4	of	of	ADP
ftr-311	273	5	proposed	propose	VERB
ftr-311	273	6	rulemaking	rulemaking	NOUN
ftr-311	273	7	,	,	PUNCT
ftr-311	273	8	substantiation	substantiation	NOUN
ftr-311	273	9	of	of	ADP
ftr-311	273	10	charitable	charitable	ADJ
ftr-311	273	11	contributions	contribution	NOUN
ftr-311	273	12	,	,	PUNCT
ftr-311	273	13	48	48	NUM
ftr-311	273	14	fed	fed	PROPN
ftr-311	273	15	.	.	PUNCT
ftr-311	274	1	reg	reg	PROPN
ftr-311	274	2	.	.	PUNCT
ftr-311	274	3	17616	17616	NUM
ftr-311	274	4	(	(	PUNCT
ftr-311	274	5	april	april	PROPN
ftr-311	274	6	25	25	NUM
ftr-311	274	7	,	,	PUNCT
ftr-311	274	8	1983	1983	NUM
ftr-311	274	9	)	)	PUNCT
ftr-311	274	10	.	.	PUNCT
ftr-311	275	1	51	51	NUM
ftr-311	275	2	.	.	PUNCT
ftr-311	275	3	deficit	deficit	NOUN
ftr-311	275	4	reduction	reduction	NOUN
ftr-311	275	5	act	act	NOUN
ftr-311	275	6	of	of	ADP
ftr-311	275	7	1984	1984	NUM
ftr-311	275	8	,	,	PUNCT
ftr-311	275	9	pub	pub	NOUN
ftr-311	275	10	.	.	PUNCT
ftr-311	276	1	l.	l.	PROPN
ftr-311	276	2	no	no	INTJ
ftr-311	276	3	.	.	PROPN
ftr-311	277	1	98	98	NUM
ftr-311	277	2	-	-	SYM
ftr-311	277	3	369	369	NUM
ftr-311	277	4	,	,	PUNCT
ftr-311	277	5	98	98	NUM
ftr-311	277	6	stat	stat	NOUN
ftr-311	277	7	.	.	PUNCT
ftr-311	278	1	691	691	NUM
ftr-311	279	1	[	[	X
ftr-311	279	2	hereinafter	hereinafter	NOUN
ftr-311	279	3	defra	defra	NOUN
ftr-311	279	4	]	]	PUNCT
ftr-311	279	5	.	.	PUNCT
ftr-311	280	1	52	52	NUM
ftr-311	280	2	.	.	PUNCT
ftr-311	281	1	omnibus	omnibus	NOUN
ftr-311	281	2	budget	budget	NOUN
ftr-311	281	3	reconciliation	reconciliation	NOUN
ftr-311	281	4	act	act	NOUN
ftr-311	281	5	of	of	ADP
ftr-311	281	6	1993	1993	NUM
ftr-311	281	7	,	,	PUNCT
ftr-311	281	8	pub	pub	NOUN
ftr-311	281	9	.	.	PUNCT
ftr-311	282	1	l.	l.	PROPN
ftr-311	282	2	no	no	INTJ
ftr-311	282	3	.	.	PROPN
ftr-311	283	1	103	103	NUM
ftr-311	283	2	-	-	SYM
ftr-311	283	3	66	66	NUM
ftr-311	283	4	,	,	PUNCT
ftr-311	283	5	107	107	NUM
ftr-311	283	6	stat	stat	NOUN
ftr-311	283	7	.	.	PUNCT
ftr-311	284	1	312	312	NUM
ftr-311	285	1	[	[	X
ftr-311	285	2	hereinafter	hereinafter	NOUN
ftr-311	285	3	obra	obra	NOUN
ftr-311	285	4	]	]	PUNCT
ftr-311	285	5	.	.	PUNCT
ftr-311	286	1	53	53	NUM
ftr-311	286	2	.	.	PUNCT
ftr-311	287	1	american	american	ADJ
ftr-311	287	2	jobs	jobs	PROPN
ftr-311	287	3	creation	creation	PROPN
ftr-311	287	4	act	act	NOUN
ftr-311	287	5	of	of	ADP
ftr-311	287	6	2004	2004	NUM
ftr-311	287	7	,	,	PUNCT
ftr-311	287	8	pub	pub	NOUN
ftr-311	287	9	.	.	PUNCT
ftr-311	288	1	l.	l.	PROPN
ftr-311	288	2	no	no	INTJ
ftr-311	288	3	.	.	PROPN
ftr-311	289	1	108	108	NUM
ftr-311	289	2	-	-	SYM
ftr-311	289	3	357	357	NUM
ftr-311	289	4	,	,	PUNCT
ftr-311	289	5	118	118	NUM
ftr-311	289	6	stat	stat	NOUN
ftr-311	289	7	.	.	PUNCT
ftr-311	289	8	1418	1418	NUM
ftr-311	290	1	[	[	X
ftr-311	290	2	hereinafter	hereinafter	NOUN
ftr-311	290	3	ajca	ajca	VERB
ftr-311	290	4	]	]	PUNCT
ftr-311	290	5	.	.	PUNCT
ftr-311	291	1	54	54	NUM
ftr-311	291	2	.	.	PUNCT
ftr-311	292	1	pension	pension	NOUN
ftr-311	292	2	protection	protection	PROPN
ftr-311	292	3	act	act	NOUN
ftr-311	292	4	of	of	ADP
ftr-311	292	5	2006	2006	NUM
ftr-311	292	6	,	,	PUNCT
ftr-311	292	7	pub	pub	NOUN
ftr-311	292	8	.	.	PUNCT
ftr-311	293	1	l.	l.	PROPN
ftr-311	293	2	no	no	INTJ
ftr-311	293	3	.	.	PROPN
ftr-311	294	1	109	109	NUM
ftr-311	294	2	-	-	SYM
ftr-311	294	3	280	280	NUM
ftr-311	294	4	,	,	PUNCT
ftr-311	294	5	120	120	NUM
ftr-311	294	6	stat	stat	NOUN
ftr-311	294	7	.	.	PUNCT
ftr-311	295	1	780	780	NUM
ftr-311	296	1	[	[	SYM
ftr-311	296	2	hereinafter	hereinafter	NOUN
ftr-311	296	3	ppa	ppa	PROPN
ftr-311	296	4	]	]	PUNCT
ftr-311	296	5	.	.	PUNCT
ftr-311	297	1	55	55	NUM
ftr-311	297	2	.	.	PUNCT
ftr-311	298	1	reg	reg	NOUN
ftr-311	298	2	.	.	PUNCT
ftr-311	299	1	§	§	PROPN
ftr-311	299	2	1.170a-13(d	1.170a-13(d	NUM
ftr-311	299	3	)	)	PUNCT
ftr-311	299	4	.	.	PUNCT
ftr-311	300	1	56	56	NUM
ftr-311	300	2	.	.	X
ftr-311	300	3	freitag	freitag	PROPN
ftr-311	300	4	&	&	CCONJ
ftr-311	300	5	kirschten	kirschten	PROPN
ftr-311	300	6	,	,	PUNCT
ftr-311	300	7	chartitable	chartitable	ADJ
ftr-311	300	8	contributions	contribution	NOUN
ftr-311	300	9	,	,	PUNCT
ftr-311	300	10	supra	supra	PROPN
ftr-311	300	11	note	note	NOUN
ftr-311	300	12	46	46	NUM
ftr-311	300	13	,	,	PUNCT
ftr-311	300	14	at	at	ADP
ftr-311	300	15	part	part	NOUN
ftr-311	300	16	vi	vi	NOUN
ftr-311	300	17	-	-	NOUN
ftr-311	300	18	a.	a.	NOUN
ftr-311	300	19	57	57	NUM
ftr-311	300	20	.	.	PUNCT
ftr-311	301	1	joint	joint	ADJ
ftr-311	301	2	committee	committee	PROPN
ftr-311	301	3	on	on	ADP
ftr-311	301	4	taxation	taxation	NOUN
ftr-311	301	5	,	,	PUNCT
ftr-311	301	6	general	general	ADJ
ftr-311	301	7	explanation	explanation	NOUN
ftr-311	301	8	of	of	ADP
ftr-311	301	9	the	the	DET
ftr-311	301	10	economic	economic	ADJ
ftr-311	301	11	recovery	recovery	NOUN
ftr-311	301	12	tax	tax	NOUN
ftr-311	301	13	act	act	NOUN
ftr-311	301	14	of	of	ADP
ftr-311	301	15	1981	1981	NUM
ftr-311	301	16	,	,	PUNCT
ftr-311	301	17	jcs	jcs	PROPN
ftr-311	301	18	71	71	NUM
ftr-311	301	19	-	-	SYM
ftr-311	301	20	81	81	NUM
ftr-311	301	21	,	,	PUNCT
ftr-311	301	22	at	at	ADP
ftr-311	301	23	50	50	NUM
ftr-311	301	24	(	(	PUNCT
ftr-311	301	25	dec	dec	PROPN
ftr-311	301	26	.	.	PROPN
ftr-311	301	27	31	31	NUM
ftr-311	301	28	,	,	PUNCT
ftr-311	301	29	1981	1981	NUM
ftr-311	301	30	)	)	PUNCT
ftr-311	301	31	.	.	PUNCT
ftr-311	302	1	https://a.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(iba36a7544a-f64d9a91531-07f0dad172a)&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://a.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(iba36a7544a-f64d9a91531-07f0dad172a)&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
ftr-311	302	2	)	)	PUNCT
ftr-311	303	1	288	288	NUM
ftr-311	303	2	florida	florida	PROPN
ftr-311	303	3	tax	tax	NOUN
ftr-311	303	4	review	review	NOUN
ftr-311	303	5	[	[	X
ftr-311	303	6	vol	vol	NOUN
ftr-311	303	7	.	.	PUNCT
ftr-311	304	1	14:7	14:7	NUM
ftr-311	304	2	legislative	legislative	ADJ
ftr-311	304	3	history	history	NOUN
ftr-311	304	4	,	,	PUNCT
ftr-311	304	5	the	the	DET
ftr-311	304	6	irs	irs	PROPN
ftr-311	304	7	and	and	CCONJ
ftr-311	304	8	treasury	treasury	PROPN
ftr-311	304	9	promulgated	promulgate	VERB
ftr-311	304	10	regulations	regulation	NOUN
ftr-311	304	11	section	section	NOUN
ftr-311	304	12	1.170a-13	1.170a-13	NUM
ftr-311	304	13	,	,	PUNCT
ftr-311	304	14	effective	effective	ADJ
ftr-311	304	15	for	for	ADP
ftr-311	304	16	contributions	contribution	NOUN
ftr-311	304	17	made	make	VERB
ftr-311	304	18	in	in	ADP
ftr-311	304	19	taxable	taxable	ADJ
ftr-311	304	20	years	year	NOUN
ftr-311	304	21	beginning	begin	VERB
ftr-311	304	22	after	after	ADP
ftr-311	304	23	1982	1982	NUM
ftr-311	304	24	.	.	PUNCT
ftr-311	305	1	these	these	DET
ftr-311	305	2	regulations	regulation	NOUN
ftr-311	305	3	require	require	VERB
ftr-311	305	4	taxpayers	taxpayer	NOUN
ftr-311	305	5	making	make	VERB
ftr-311	305	6	a	a	DET
ftr-311	305	7	charitable	charitable	ADJ
ftr-311	305	8	contribution	contribution	NOUN
ftr-311	305	9	of	of	ADP
ftr-311	305	10	money	money	NOUN
ftr-311	305	11	to	to	PART
ftr-311	305	12	keep	keep	VERB
ftr-311	305	13	a	a	DET
ftr-311	305	14	cancelled	cancel	VERB
ftr-311	305	15	check	check	NOUN
ftr-311	305	16	,	,	PUNCT
ftr-311	305	17	a	a	DET
ftr-311	305	18	receipt	receipt	NOUN
ftr-311	305	19	,	,	PUNCT
ftr-311	305	20	or	or	CCONJ
ftr-311	305	21	other	other	ADJ
ftr-311	305	22	reliable	reliable	ADJ
ftr-311	305	23	written	write	VERB
ftr-311	305	24	records	record	NOUN
ftr-311	305	25	showing	show	VERB
ftr-311	305	26	the	the	DET
ftr-311	305	27	name	name	NOUN
ftr-311	305	28	of	of	ADP
ftr-311	305	29	the	the	DET
ftr-311	305	30	donee	donee	NOUN
ftr-311	305	31	,	,	PUNCT
ftr-311	305	32	the	the	DET
ftr-311	305	33	date	date	NOUN
ftr-311	305	34	of	of	ADP
ftr-311	305	35	the	the	DET
ftr-311	305	36	contribution	contribution	NOUN
ftr-311	305	37	,	,	PUNCT
ftr-311	305	38	and	and	CCONJ
ftr-311	305	39	the	the	DET
ftr-311	305	40	amount	amount	NOUN
ftr-311	305	41	of	of	ADP
ftr-311	305	42	the	the	DET
ftr-311	305	43	contribution.58	contribution.58	NOUN
ftr-311	305	44	for	for	ADP
ftr-311	305	45	donations	donation	NOUN
ftr-311	305	46	of	of	ADP
ftr-311	305	47	property	property	NOUN
ftr-311	305	48	,	,	PUNCT
ftr-311	305	49	the	the	DET
ftr-311	305	50	donor	donor	NOUN
ftr-311	305	51	had	have	VERB
ftr-311	305	52	to	to	PART
ftr-311	305	53	have	have	VERB
ftr-311	305	54	a	a	DET
ftr-311	305	55	receipt	receipt	NOUN
ftr-311	305	56	with	with	ADP
ftr-311	305	57	the	the	DET
ftr-311	305	58	name	name	NOUN
ftr-311	305	59	of	of	ADP
ftr-311	305	60	donee	donee	NOUN
ftr-311	305	61	,	,	PUNCT
ftr-311	305	62	the	the	DET
ftr-311	305	63	date	date	NOUN
ftr-311	305	64	and	and	CCONJ
ftr-311	305	65	location	location	NOUN
ftr-311	305	66	of	of	ADP
ftr-311	305	67	the	the	DET
ftr-311	305	68	contribution	contribution	NOUN
ftr-311	305	69	,	,	PUNCT
ftr-311	305	70	a	a	DET
ftr-311	305	71	reasonably	reasonably	ADV
ftr-311	305	72	detailed	detailed	ADJ
ftr-311	305	73	description	description	NOUN
ftr-311	305	74	of	of	ADP
ftr-311	305	75	the	the	DET
ftr-311	305	76	property	property	NOUN
ftr-311	305	77	,	,	PUNCT
ftr-311	305	78	including	include	VERB
ftr-311	305	79	its	its	PRON
ftr-311	305	80	value	value	NOUN
ftr-311	305	81	,	,	PUNCT
ftr-311	305	82	and	and	CCONJ
ftr-311	305	83	a	a	DET
ftr-311	305	84	reliable	reliable	ADJ
ftr-311	305	85	written	write	VERB
ftr-311	305	86	record	record	NOUN
ftr-311	305	87	.	.	PUNCT
ftr-311	306	1	for	for	ADP
ftr-311	306	2	contributions	contribution	NOUN
ftr-311	306	3	over	over	ADP
ftr-311	306	4	$	$	SYM
ftr-311	306	5	500	500	NUM
ftr-311	306	6	of	of	ADP
ftr-311	306	7	property	property	NOUN
ftr-311	306	8	other	other	ADJ
ftr-311	306	9	than	than	ADP
ftr-311	306	10	money	money	NOUN
ftr-311	306	11	,	,	PUNCT
ftr-311	306	12	the	the	DET
ftr-311	306	13	regulations	regulation	NOUN
ftr-311	306	14	required	require	VERB
ftr-311	306	15	additional	additional	ADJ
ftr-311	306	16	records	record	NOUN
ftr-311	306	17	,	,	PUNCT
ftr-311	306	18	including	include	VERB
ftr-311	306	19	the	the	DET
ftr-311	306	20	manner	manner	NOUN
ftr-311	306	21	of	of	ADP
ftr-311	306	22	acquisition	acquisition	NOUN
ftr-311	306	23	and	and	CCONJ
ftr-311	306	24	,	,	PUNCT
ftr-311	306	25	for	for	ADP
ftr-311	306	26	property	property	NOUN
ftr-311	306	27	held	hold	VERB
ftr-311	306	28	less	less	ADJ
ftr-311	306	29	than	than	ADP
ftr-311	306	30	six	six	NUM
ftr-311	306	31	months	month	NOUN
ftr-311	306	32	before	before	ADP
ftr-311	306	33	contribution	contribution	NOUN
ftr-311	306	34	,	,	PUNCT
ftr-311	306	35	its	its	PRON
ftr-311	306	36	cost	cost	NOUN
ftr-311	306	37	or	or	CCONJ
ftr-311	306	38	other	other	ADJ
ftr-311	306	39	basis	basis	NOUN
ftr-311	306	40	.	.	PUNCT
ftr-311	307	1	shortly	shortly	ADV
ftr-311	307	2	after	after	ADP
ftr-311	307	3	promulgations	promulgation	NOUN
ftr-311	307	4	of	of	ADP
ftr-311	307	5	these	these	DET
ftr-311	307	6	regulations	regulation	NOUN
ftr-311	307	7	,	,	PUNCT
ftr-311	307	8	congress	congress	PROPN
ftr-311	307	9	,	,	PUNCT
ftr-311	307	10	as	as	ADP
ftr-311	307	11	part	part	NOUN
ftr-311	307	12	of	of	ADP
ftr-311	307	13	defra	defra	NOUN
ftr-311	307	14	,	,	PUNCT
ftr-311	307	15	set	set	VERB
ftr-311	307	16	forth	forth	ADV
ftr-311	307	17	in	in	ADP
ftr-311	307	18	an	an	DET
ftr-311	307	19	off	off	ADP
ftr-311	307	20	-	-	PUNCT
ftr-311	307	21	code	code	NOUN
ftr-311	307	22	provision	provision	NOUN
ftr-311	307	23	expected	expect	VERB
ftr-311	307	24	substantiation	substantiation	NOUN
ftr-311	307	25	requirements	requirement	NOUN
ftr-311	307	26	and	and	CCONJ
ftr-311	307	27	a	a	DET
ftr-311	307	28	directive	directive	NOUN
ftr-311	307	29	to	to	ADP
ftr-311	307	30	the	the	DET
ftr-311	307	31	treasury	treasury	NOUN
ftr-311	307	32	to	to	PART
ftr-311	307	33	issue	issue	VERB
ftr-311	307	34	regulations	regulation	NOUN
ftr-311	307	35	under	under	ADP
ftr-311	307	36	section	section	NOUN
ftr-311	307	37	170(a)(1	170(a)(1	NUM
ftr-311	307	38	)	)	PUNCT
ftr-311	307	39	,	,	PUNCT
ftr-311	307	40	which	which	PRON
ftr-311	307	41	provided	provide	VERB
ftr-311	307	42	that	that	SCONJ
ftr-311	307	43	a	a	DET
ftr-311	307	44	charitable	charitable	ADJ
ftr-311	307	45	deduction	deduction	NOUN
ftr-311	307	46	is	be	AUX
ftr-311	307	47	allowed	allow	VERB
ftr-311	307	48	only	only	ADV
ftr-311	307	49	if	if	SCONJ
ftr-311	307	50	the	the	DET
ftr-311	307	51	contribution	contribution	NOUN
ftr-311	307	52	is	be	AUX
ftr-311	307	53	verified	verify	VERB
ftr-311	307	54	in	in	ADP
ftr-311	307	55	the	the	DET
ftr-311	307	56	manner	manner	NOUN
ftr-311	307	57	specified	specify	VERB
ftr-311	307	58	by	by	ADP
ftr-311	307	59	treasury	treasury	NOUN
ftr-311	307	60	regulations	regulation	NOUN
ftr-311	307	61	.	.	PUNCT
ftr-311	308	1	section	section	NOUN
ftr-311	308	2	155(a	155(a	PROPN
ftr-311	308	3	)	)	PUNCT
ftr-311	308	4	of	of	ADP
ftr-311	308	5	defra	defra	PROPN
ftr-311	308	6	provided	provide	VERB
ftr-311	308	7	that	that	SCONJ
ftr-311	308	8	,	,	PUNCT
ftr-311	308	9	for	for	ADP
ftr-311	308	10	non	non	ADJ
ftr-311	308	11	-	-	ADJ
ftr-311	308	12	cash	cash	ADJ
ftr-311	308	13	donations	donation	NOUN
ftr-311	308	14	in	in	ADP
ftr-311	308	15	excess	excess	NOUN
ftr-311	308	16	of	of	ADP
ftr-311	308	17	$	$	SYM
ftr-311	308	18	5,000	5,000	NUM
ftr-311	308	19	for	for	ADP
ftr-311	308	20	most	most	ADJ
ftr-311	308	21	property	property	NOUN
ftr-311	308	22	and	and	CCONJ
ftr-311	308	23	$	$	SYM
ftr-311	308	24	10,000	10,000	NUM
ftr-311	308	25	for	for	ADP
ftr-311	308	26	nonpublicly	nonpublicly	ADV
ftr-311	308	27	traded	trade	VERB
ftr-311	308	28	stock	stock	NOUN
ftr-311	308	29	,	,	PUNCT
ftr-311	308	30	regulations	regulation	NOUN
ftr-311	308	31	be	be	AUX
ftr-311	308	32	promulgated	promulgate	VERB
ftr-311	308	33	requiring	require	VERB
ftr-311	308	34	a	a	DET
ftr-311	308	35	taxpayer	taxpayer	NOUN
ftr-311	308	36	to	to	PART
ftr-311	308	37	obtain	obtain	VERB
ftr-311	308	38	a	a	DET
ftr-311	308	39	qualified	qualified	ADJ
ftr-311	308	40	appraisal	appraisal	NOUN
ftr-311	308	41	by	by	ADP
ftr-311	308	42	an	an	DET
ftr-311	308	43	appraiser	appraiser	NOUN
ftr-311	308	44	other	other	ADJ
ftr-311	308	45	than	than	ADP
ftr-311	308	46	the	the	DET
ftr-311	308	47	taxpayer	taxpayer	NOUN
ftr-311	308	48	or	or	CCONJ
ftr-311	308	49	the	the	DET
ftr-311	308	50	donee	donee	NOUN
ftr-311	308	51	and	and	CCONJ
ftr-311	308	52	to	to	PART
ftr-311	308	53	attach	attach	VERB
ftr-311	308	54	an	an	DET
ftr-311	308	55	appraisal	appraisal	NOUN
ftr-311	308	56	summary	summary	NOUN
ftr-311	308	57	to	to	ADP
ftr-311	308	58	the	the	DET
ftr-311	308	59	first	first	ADJ
ftr-311	308	60	return	return	NOUN
ftr-311	308	61	on	on	ADP
ftr-311	308	62	which	which	PRON
ftr-311	308	63	the	the	DET
ftr-311	308	64	deduction	deduction	NOUN
ftr-311	308	65	is	be	AUX
ftr-311	308	66	claimed.59	claimed.59	VERB
ftr-311	308	67	because	because	SCONJ
ftr-311	308	68	these	these	DET
ftr-311	308	69	rules	rule	NOUN
ftr-311	308	70	represent	represent	VERB
ftr-311	308	71	the	the	DET
ftr-311	308	72	first	first	ADJ
ftr-311	308	73	detailed	detailed	ADJ
ftr-311	308	74	congressional	congressional	ADJ
ftr-311	308	75	foray	foray	NOUN
ftr-311	308	76	into	into	ADP
ftr-311	308	77	substantiation	substantiation	NOUN
ftr-311	308	78	requirements	requirement	NOUN
ftr-311	308	79	,	,	PUNCT
ftr-311	308	80	i	i	PRON
ftr-311	308	81	quote	quote	VERB
ftr-311	308	82	section	section	NOUN
ftr-311	308	83	155	155	NUM
ftr-311	308	84	of	of	ADP
ftr-311	308	85	defra	defra	NOUN
ftr-311	308	86	in	in	ADP
ftr-311	308	87	full	full	ADJ
ftr-311	308	88	:	:	PUNCT
ftr-311	308	89	sec	sec	PROPN
ftr-311	308	90	.	.	PROPN
ftr-311	308	91	155	155	NUM
ftr-311	308	92	.	.	PUNCT
ftr-311	309	1	substantiation	substantiation	NOUN
ftr-311	309	2	of	of	ADP
ftr-311	309	3	charitable	charitable	ADJ
ftr-311	309	4	contributions	contribution	NOUN
ftr-311	309	5	;	;	PUNCT
ftr-311	309	6	modifications	modification	NOUN
ftr-311	309	7	of	of	ADP
ftr-311	309	8	incorrect	incorrect	ADJ
ftr-311	309	9	valuation	valuation	NOUN
ftr-311	309	10	penalty	penalty	NOUN
ftr-311	309	11	.	.	PUNCT
ftr-311	310	1	(	(	PUNCT
ftr-311	310	2	a	a	X
ftr-311	310	3	)	)	PUNCT
ftr-311	310	4	substantiation	substantiation	NOUN
ftr-311	310	5	of	of	ADP
ftr-311	310	6	contributions	contribution	NOUN
ftr-311	310	7	of	of	ADP
ftr-311	310	8	property	property	NOUN
ftr-311	310	9	.	.	PUNCT
ftr-311	311	1	—	—	PUNCT
ftr-311	311	2	(	(	PUNCT
ftr-311	311	3	1	1	X
ftr-311	311	4	)	)	PUNCT
ftr-311	311	5	in	in	ADP
ftr-311	311	6	general	general	ADJ
ftr-311	311	7	.	.	PUNCT
ftr-311	312	1	—	—	PUNCT
ftr-311	312	2	not	not	PART
ftr-311	312	3	later	later	ADV
ftr-311	312	4	than	than	ADP
ftr-311	312	5	december	december	PROPN
ftr-311	312	6	31	31	NUM
ftr-311	312	7	,	,	PUNCT
ftr-311	312	8	1984	1984	NUM
ftr-311	312	9	,	,	PUNCT
ftr-311	312	10	the	the	DET
ftr-311	312	11	secretary	secretary	NOUN
ftr-311	312	12	shall	shall	AUX
ftr-311	312	13	prescribe	prescribe	VERB
ftr-311	312	14	regulations	regulation	NOUN
ftr-311	312	15	under	under	ADP
ftr-311	312	16	section	section	NOUN
ftr-311	312	17	170(a)(1	170(a)(1	NUM
ftr-311	312	18	)	)	PUNCT
ftr-311	312	19	of	of	ADP
ftr-311	312	20	the	the	DET
ftr-311	312	21	internal	internal	ADJ
ftr-311	312	22	revenue	revenue	NOUN
ftr-311	312	23	code	code	NOUN
ftr-311	312	24	of	of	ADP
ftr-311	312	25	1954	1954	NUM
ftr-311	312	26	,	,	PUNCT
ftr-311	312	27	which	which	PRON
ftr-311	312	28	require	require	VERB
ftr-311	312	29	any	any	DET
ftr-311	312	30	individual	individual	NOUN
ftr-311	312	31	,	,	PUNCT
ftr-311	312	32	closely	closely	ADV
ftr-311	312	33	held	hold	VERB
ftr-311	312	34	corporation	corporation	NOUN
ftr-311	312	35	,	,	PUNCT
ftr-311	312	36	or	or	CCONJ
ftr-311	312	37	personal	personal	ADJ
ftr-311	312	38	service	service	NOUN
ftr-311	312	39	corporation	corporation	NOUN
ftr-311	312	40	claiming	claim	VERB
ftr-311	312	41	a	a	DET
ftr-311	312	42	deduction	deduction	NOUN
ftr-311	312	43	under	under	ADP
ftr-311	312	44	section	section	NOUN
ftr-311	312	45	170	170	NUM
ftr-311	312	46	of	of	ADP
ftr-311	312	47	such	such	ADJ
ftr-311	312	48	code	code	NOUN
ftr-311	312	49	for	for	ADP
ftr-311	312	50	a	a	DET
ftr-311	312	51	contribution	contribution	NOUN
ftr-311	312	52	described	describe	VERB
ftr-311	312	53	in	in	ADP
ftr-311	312	54	paragraph	paragraph	NOUN
ftr-311	312	55	(	(	PUNCT
ftr-311	312	56	2	2	NUM
ftr-311	312	57	)	)	PUNCT
ftr-311	312	58	—	—	PUNCT
ftr-311	312	59	(	(	PUNCT
ftr-311	312	60	a	a	NOUN
ftr-311	312	61	)	)	PUNCT
ftr-311	312	62	to	to	PART
ftr-311	312	63	obtain	obtain	VERB
ftr-311	312	64	a	a	DET
ftr-311	312	65	qualified	qualified	ADJ
ftr-311	312	66	appraisal	appraisal	NOUN
ftr-311	312	67	for	for	ADP
ftr-311	312	68	the	the	DET
ftr-311	312	69	property	property	NOUN
ftr-311	312	70	contributed	contribute	VERB
ftr-311	312	71	,	,	PUNCT
ftr-311	312	72	(	(	PUNCT
ftr-311	312	73	b	b	X
ftr-311	312	74	)	)	PUNCT
ftr-311	312	75	to	to	PART
ftr-311	312	76	attach	attach	VERB
ftr-311	312	77	an	an	DET
ftr-311	312	78	appraisal	appraisal	NOUN
ftr-311	312	79	summary	summary	NOUN
ftr-311	312	80	to	to	ADP
ftr-311	312	81	the	the	DET
ftr-311	312	82	return	return	NOUN
ftr-311	312	83	on	on	ADP
ftr-311	312	84	which	which	PRON
ftr-311	312	85	such	such	ADJ
ftr-311	312	86	deduction	deduction	NOUN
ftr-311	312	87	is	be	AUX
ftr-311	312	88	first	first	ADV
ftr-311	312	89	claimed	claim	VERB
ftr-311	312	90	for	for	ADP
ftr-311	312	91	such	such	ADJ
ftr-311	312	92	contribution	contribution	NOUN
ftr-311	312	93	,	,	PUNCT
ftr-311	312	94	and	and	CCONJ
ftr-311	312	95	58	58	NUM
ftr-311	312	96	.	.	PUNCT
ftr-311	313	1	t.d	t.d	X
ftr-311	313	2	.	.	PROPN
ftr-311	313	3	8002	8002	NUM
ftr-311	313	4	,	,	PUNCT
ftr-311	313	5	49	49	NUM
ftr-311	313	6	fed	feed	VERB
ftr-311	313	7	.	.	PUNCT
ftr-311	314	1	reg	reg	PROPN
ftr-311	314	2	.	.	PUNCT
ftr-311	314	3	50663	50663	NUM
ftr-311	314	4	(	(	PUNCT
ftr-311	314	5	dec	dec	PROPN
ftr-311	314	6	.	.	PROPN
ftr-311	314	7	31	31	NUM
ftr-311	314	8	,	,	PUNCT
ftr-311	314	9	1984	1984	NUM
ftr-311	314	10	)	)	PUNCT
ftr-311	314	11	.	.	PUNCT
ftr-311	315	1	59	59	NUM
ftr-311	315	2	.	.	PUNCT
ftr-311	316	1	see	see	VERB
ftr-311	316	2	irs	irs	PROPN
ftr-311	316	3	form	form	NOUN
ftr-311	316	4	8283	8283	NUM
ftr-311	316	5	,	,	PUNCT
ftr-311	316	6	http://www.irs.gov/pub/irs-pdf/f8283.pdf	http://www.irs.gov/pub/irs-pdf/f8283.pdf	NOUN
ftr-311	316	7	,	,	PUNCT
ftr-311	316	8	for	for	ADP
ftr-311	316	9	the	the	DET
ftr-311	316	10	current	current	ADJ
ftr-311	316	11	required	require	VERB
ftr-311	316	12	appraisal	appraisal	NOUN
ftr-311	316	13	summary	summary	NOUN
ftr-311	316	14	.	.	PUNCT
ftr-311	317	1	2013	2013	NUM
ftr-311	317	2	]	]	PUNCT
ftr-311	317	3	reforming	reform	VERB
ftr-311	317	4	the	the	DET
ftr-311	317	5	charitable	charitable	ADJ
ftr-311	317	6	contribution	contribution	NOUN
ftr-311	317	7	substantiation	substantiation	NOUN
ftr-311	317	8	rules	rule	VERB
ftr-311	317	9	289	289	NUM
ftr-311	317	10	(	(	PUNCT
ftr-311	317	11	c	c	NOUN
ftr-311	317	12	)	)	PUNCT
ftr-311	317	13	to	to	PART
ftr-311	317	14	include	include	VERB
ftr-311	317	15	on	on	ADP
ftr-311	317	16	such	such	ADJ
ftr-311	317	17	return	return	NOUN
ftr-311	317	18	such	such	ADJ
ftr-311	317	19	additional	additional	ADJ
ftr-311	317	20	information	information	NOUN
ftr-311	317	21	(	(	PUNCT
ftr-311	317	22	including	include	VERB
ftr-311	317	23	the	the	DET
ftr-311	317	24	cost	cost	NOUN
ftr-311	317	25	basis	basis	NOUN
ftr-311	317	26	and	and	CCONJ
ftr-311	317	27	acquisition	acquisition	NOUN
ftr-311	317	28	date	date	NOUN
ftr-311	317	29	of	of	ADP
ftr-311	317	30	the	the	DET
ftr-311	317	31	contributed	contribute	VERB
ftr-311	317	32	property	property	NOUN
ftr-311	317	33	)	)	PUNCT
ftr-311	317	34	as	as	SCONJ
ftr-311	317	35	the	the	DET
ftr-311	317	36	secretary	secretary	NOUN
ftr-311	317	37	may	may	AUX
ftr-311	317	38	prescribe	prescribe	VERB
ftr-311	317	39	in	in	ADP
ftr-311	317	40	such	such	ADJ
ftr-311	317	41	regulations	regulation	NOUN
ftr-311	317	42	.	.	PUNCT
ftr-311	318	1	such	such	ADJ
ftr-311	318	2	regulations	regulation	NOUN
ftr-311	318	3	shall	shall	AUX
ftr-311	318	4	require	require	VERB
ftr-311	318	5	the	the	DET
ftr-311	318	6	taxpayer	taxpayer	NOUN
ftr-311	318	7	to	to	PART
ftr-311	318	8	retain	retain	VERB
ftr-311	318	9	any	any	DET
ftr-311	318	10	qualified	qualified	ADJ
ftr-311	318	11	appraisal	appraisal	NOUN
ftr-311	318	12	.	.	PUNCT
ftr-311	319	1	(	(	PUNCT
ftr-311	319	2	2	2	X
ftr-311	319	3	)	)	PUNCT
ftr-311	319	4	contributions	contribution	NOUN
ftr-311	319	5	to	to	PART
ftr-311	319	6	which	which	PRON
ftr-311	319	7	paragraph	paragraph	NOUN
ftr-311	319	8	(	(	PUNCT
ftr-311	319	9	1	1	NUM
ftr-311	319	10	)	)	PUNCT
ftr-311	319	11	applies	apply	VERB
ftr-311	319	12	.	.	PUNCT
ftr-311	320	1	—	—	PUNCT
ftr-311	320	2	for	for	ADP
ftr-311	320	3	purposes	purpose	NOUN
ftr-311	320	4	of	of	ADP
ftr-311	320	5	paragraph	paragraph	NOUN
ftr-311	320	6	(	(	PUNCT
ftr-311	320	7	1	1	NUM
ftr-311	320	8	)	)	PUNCT
ftr-311	320	9	,	,	PUNCT
ftr-311	320	10	a	a	DET
ftr-311	320	11	contribution	contribution	NOUN
ftr-311	320	12	is	be	AUX
ftr-311	320	13	described	describe	VERB
ftr-311	320	14	in	in	ADP
ftr-311	320	15	this	this	DET
ftr-311	320	16	paragraph	paragraph	NOUN
ftr-311	320	17	—	—	PUNCT
ftr-311	320	18	(	(	PUNCT
ftr-311	320	19	a	a	X
ftr-311	320	20	)	)	PUNCT
ftr-311	320	21	if	if	SCONJ
ftr-311	320	22	such	such	ADJ
ftr-311	320	23	contribution	contribution	NOUN
ftr-311	320	24	is	be	AUX
ftr-311	320	25	of	of	ADP
ftr-311	320	26	property	property	NOUN
ftr-311	320	27	(	(	PUNCT
ftr-311	320	28	other	other	ADJ
ftr-311	320	29	than	than	ADP
ftr-311	320	30	publicly	publicly	ADV
ftr-311	320	31	traded	trade	VERB
ftr-311	320	32	securities	security	NOUN
ftr-311	320	33	)	)	PUNCT
ftr-311	320	34	,	,	PUNCT
ftr-311	320	35	and	and	CCONJ
ftr-311	320	36	(	(	PUNCT
ftr-311	320	37	b	b	X
ftr-311	320	38	)	)	PUNCT
ftr-311	320	39	if	if	SCONJ
ftr-311	320	40	the	the	DET
ftr-311	320	41	claimed	claim	VERB
ftr-311	320	42	value	value	NOUN
ftr-311	320	43	of	of	ADP
ftr-311	320	44	such	such	ADJ
ftr-311	320	45	property	property	NOUN
ftr-311	320	46	(	(	PUNCT
ftr-311	320	47	plus	plus	CCONJ
ftr-311	320	48	the	the	DET
ftr-311	320	49	claimed	claim	VERB
ftr-311	320	50	value	value	NOUN
ftr-311	320	51	of	of	ADP
ftr-311	320	52	all	all	DET
ftr-311	320	53	similar	similar	ADJ
ftr-311	320	54	items	item	NOUN
ftr-311	320	55	of	of	ADP
ftr-311	320	56	property	property	NOUN
ftr-311	320	57	donated	donate	VERB
ftr-311	320	58	to	to	ADP
ftr-311	320	59	1	1	NUM
ftr-311	320	60	or	or	CCONJ
ftr-311	320	61	more	more	ADJ
ftr-311	320	62	donees	donee	NOUN
ftr-311	320	63	)	)	PUNCT
ftr-311	320	64	exceeds	exceed	VERB
ftr-311	320	65	$	$	SYM
ftr-311	320	66	5,000	5,000	NUM
ftr-311	320	67	.	.	PUNCT
ftr-311	321	1	in	in	ADP
ftr-311	321	2	the	the	DET
ftr-311	321	3	case	case	NOUN
ftr-311	321	4	of	of	ADP
ftr-311	321	5	any	any	DET
ftr-311	321	6	property	property	NOUN
ftr-311	321	7	which	which	PRON
ftr-311	321	8	is	be	AUX
ftr-311	321	9	nonpublicly	nonpublicly	ADV
ftr-311	321	10	traded	trade	VERB
ftr-311	321	11	stock	stock	NOUN
ftr-311	321	12	,	,	PUNCT
ftr-311	321	13	sub	sub	NOUN
ftr-311	321	14	-	-	ADJ
ftr-311	321	15	paragraph	paragraph	ADJ
ftr-311	321	16	(	(	PUNCT
ftr-311	321	17	b	b	NOUN
ftr-311	321	18	)	)	PUNCT
ftr-311	321	19	shall	shall	AUX
ftr-311	321	20	be	be	AUX
ftr-311	321	21	applied	apply	VERB
ftr-311	321	22	by	by	ADP
ftr-311	321	23	substituting	substitute	VERB
ftr-311	321	24	“	"	PUNCT
ftr-311	321	25	$	$	SYM
ftr-311	321	26	10,000	10,000	NUM
ftr-311	321	27	”	"	PUNCT
ftr-311	321	28	for	for	ADP
ftr-311	321	29	“	"	PUNCT
ftr-311	321	30	$	$	SYM
ftr-311	321	31	5,000	5,000	NUM
ftr-311	321	32	.	.	PUNCT
ftr-311	321	33	”	"	PUNCT
ftr-311	322	1	(	(	PUNCT
ftr-311	322	2	3	3	X
ftr-311	322	3	)	)	PUNCT
ftr-311	322	4	appraisal	appraisal	NOUN
ftr-311	322	5	summary	summary	NOUN
ftr-311	322	6	.	.	PUNCT
ftr-311	323	1	—	—	PUNCT
ftr-311	323	2	for	for	ADP
ftr-311	323	3	purposes	purpose	NOUN
ftr-311	323	4	of	of	ADP
ftr-311	323	5	this	this	DET
ftr-311	323	6	subsection	subsection	NOUN
ftr-311	323	7	,	,	PUNCT
ftr-311	323	8	the	the	DET
ftr-311	323	9	appraisal	appraisal	NOUN
ftr-311	323	10	summary	summary	NOUN
ftr-311	323	11	shall	shall	AUX
ftr-311	323	12	be	be	AUX
ftr-311	323	13	in	in	ADP
ftr-311	323	14	such	such	ADJ
ftr-311	323	15	form	form	NOUN
ftr-311	323	16	and	and	CCONJ
ftr-311	323	17	include	include	VERB
ftr-311	323	18	such	such	ADJ
ftr-311	323	19	information	information	NOUN
ftr-311	323	20	as	as	SCONJ
ftr-311	323	21	the	the	DET
ftr-311	323	22	secretary	secretary	NOUN
ftr-311	323	23	prescribes	prescribe	VERB
ftr-311	323	24	by	by	ADP
ftr-311	323	25	regulations	regulation	NOUN
ftr-311	323	26	.	.	PUNCT
ftr-311	324	1	such	such	ADJ
ftr-311	324	2	summary	summary	NOUN
ftr-311	324	3	shall	shall	AUX
ftr-311	324	4	be	be	AUX
ftr-311	324	5	signed	sign	VERB
ftr-311	324	6	by	by	ADP
ftr-311	324	7	the	the	DET
ftr-311	324	8	qualified	qualified	ADJ
ftr-311	324	9	appraiser	appraiser	NOUN
ftr-311	324	10	preparing	prepare	VERB
ftr-311	324	11	the	the	DET
ftr-311	324	12	qualified	qualified	ADJ
ftr-311	324	13	appraisal	appraisal	NOUN
ftr-311	324	14	and	and	CCONJ
ftr-311	324	15	shall	shall	AUX
ftr-311	324	16	contain	contain	VERB
ftr-311	324	17	the	the	DET
ftr-311	324	18	tin	tin	NOUN
ftr-311	324	19	of	of	ADP
ftr-311	324	20	such	such	ADJ
ftr-311	324	21	appraiser	appraiser	NOUN
ftr-311	324	22	.	.	PUNCT
ftr-311	325	1	such	such	ADJ
ftr-311	325	2	summary	summary	NOUN
ftr-311	325	3	shall	shall	AUX
ftr-311	325	4	be	be	AUX
ftr-311	325	5	acknowledged	acknowledge	VERB
ftr-311	325	6	by	by	ADP
ftr-311	325	7	the	the	DET
ftr-311	325	8	donee	donee	NOUN
ftr-311	325	9	of	of	ADP
ftr-311	325	10	the	the	DET
ftr-311	325	11	property	property	NOUN
ftr-311	325	12	appraised	appraise	VERB
ftr-311	325	13	in	in	ADP
ftr-311	325	14	such	such	ADJ
ftr-311	325	15	manner	manner	NOUN
ftr-311	325	16	as	as	SCONJ
ftr-311	325	17	the	the	DET
ftr-311	325	18	secretary	secretary	NOUN
ftr-311	325	19	prescribes	prescribe	VERB
ftr-311	325	20	in	in	ADP
ftr-311	325	21	such	such	ADJ
ftr-311	325	22	regulations	regulation	NOUN
ftr-311	325	23	.	.	PUNCT
ftr-311	326	1	(	(	PUNCT
ftr-311	326	2	4	4	X
ftr-311	326	3	)	)	PUNCT
ftr-311	326	4	qualified	qualified	ADJ
ftr-311	326	5	appraisal	appraisal	NOUN
ftr-311	326	6	.	.	PUNCT
ftr-311	327	1	—	—	PUNCT
ftr-311	327	2	the	the	DET
ftr-311	327	3	term	term	NOUN
ftr-311	327	4	“	"	PUNCT
ftr-311	327	5	qualified	qualified	ADJ
ftr-311	327	6	appraisal	appraisal	NOUN
ftr-311	327	7	”	"	PUNCT
ftr-311	327	8	means	mean	VERB
ftr-311	327	9	an	an	DET
ftr-311	327	10	appraisal	appraisal	NOUN
ftr-311	327	11	prepared	prepare	VERB
ftr-311	327	12	by	by	ADP
ftr-311	327	13	a	a	DET
ftr-311	327	14	qualified	qualified	ADJ
ftr-311	327	15	appraiser	appraiser	NOUN
ftr-311	327	16	which	which	PRON
ftr-311	327	17	includes	include	VERB
ftr-311	327	18	—	—	PUNCT
ftr-311	327	19	(	(	PUNCT
ftr-311	327	20	a	a	X
ftr-311	327	21	)	)	PUNCT
ftr-311	327	22	a	a	DET
ftr-311	327	23	description	description	NOUN
ftr-311	327	24	of	of	ADP
ftr-311	327	25	the	the	DET
ftr-311	327	26	property	property	NOUN
ftr-311	327	27	appraised	appraise	VERB
ftr-311	327	28	,	,	PUNCT
ftr-311	327	29	(	(	PUNCT
ftr-311	327	30	b	b	X
ftr-311	327	31	)	)	PUNCT
ftr-311	327	32	the	the	DET
ftr-311	327	33	fair	fair	ADJ
ftr-311	327	34	market	market	NOUN
ftr-311	327	35	value	value	NOUN
ftr-311	327	36	of	of	ADP
ftr-311	327	37	such	such	ADJ
ftr-311	327	38	property	property	NOUN
ftr-311	327	39	on	on	ADP
ftr-311	327	40	the	the	DET
ftr-311	327	41	date	date	NOUN
ftr-311	327	42	of	of	ADP
ftr-311	327	43	contribution	contribution	NOUN
ftr-311	327	44	and	and	CCONJ
ftr-311	327	45	the	the	DET
ftr-311	327	46	specific	specific	ADJ
ftr-311	327	47	basis	basis	NOUN
ftr-311	327	48	for	for	ADP
ftr-311	327	49	valuation	valuation	NOUN
ftr-311	327	50	,	,	PUNCT
ftr-311	327	51	(	(	PUNCT
ftr-311	327	52	c	c	X
ftr-311	327	53	)	)	PUNCT
ftr-311	327	54	a	a	DET
ftr-311	327	55	statement	statement	NOUN
ftr-311	327	56	that	that	SCONJ
ftr-311	327	57	such	such	ADJ
ftr-311	327	58	appraisal	appraisal	NOUN
ftr-311	327	59	was	be	AUX
ftr-311	327	60	prepared	prepare	VERB
ftr-311	327	61	for	for	ADP
ftr-311	327	62	income	income	NOUN
ftr-311	327	63	tax	tax	NOUN
ftr-311	327	64	purposes	purpose	NOUN
ftr-311	327	65	,	,	PUNCT
ftr-311	327	66	(	(	PUNCT
ftr-311	327	67	d	d	X
ftr-311	327	68	)	)	PUNCT
ftr-311	327	69	the	the	DET
ftr-311	327	70	qualifications	qualification	NOUN
ftr-311	327	71	of	of	ADP
ftr-311	327	72	the	the	DET
ftr-311	327	73	qualified	qualified	ADJ
ftr-311	327	74	appraiser	appraiser	NOUN
ftr-311	327	75	,	,	PUNCT
ftr-311	327	76	(	(	PUNCT
ftr-311	327	77	e	e	X
ftr-311	327	78	)	)	PUNCT
ftr-311	327	79	the	the	DET
ftr-311	327	80	signature	signature	NOUN
ftr-311	327	81	and	and	CCONJ
ftr-311	327	82	tin	tin	NOUN
ftr-311	327	83	of	of	ADP
ftr-311	327	84	such	such	ADJ
ftr-311	327	85	appraiser	appraiser	NOUN
ftr-311	327	86	,	,	PUNCT
ftr-311	327	87	and	and	CCONJ
ftr-311	327	88	(	(	PUNCT
ftr-311	327	89	f	f	X
ftr-311	327	90	)	)	PUNCT
ftr-311	327	91	such	such	ADJ
ftr-311	327	92	additional	additional	ADJ
ftr-311	327	93	information	information	NOUN
ftr-311	327	94	as	as	SCONJ
ftr-311	327	95	the	the	DET
ftr-311	327	96	secretary	secretary	NOUN
ftr-311	327	97	prescribes	prescribe	VERB
ftr-311	327	98	in	in	ADP
ftr-311	327	99	such	such	ADJ
ftr-311	327	100	regulations	regulation	NOUN
ftr-311	327	101	.	.	PUNCT
ftr-311	328	1	290	290	NUM
ftr-311	328	2	florida	florida	PROPN
ftr-311	328	3	tax	tax	NOUN
ftr-311	328	4	review	review	NOUN
ftr-311	328	5	[	[	X
ftr-311	328	6	vol	vol	NOUN
ftr-311	328	7	.	.	PUNCT
ftr-311	329	1	14:7	14:7	NUM
ftr-311	329	2	the	the	DET
ftr-311	329	3	jct	jct	NOUN
ftr-311	329	4	has	have	AUX
ftr-311	329	5	explained	explain	VERB
ftr-311	329	6	that	that	SCONJ
ftr-311	329	7	while	while	SCONJ
ftr-311	329	8	these	these	DET
ftr-311	329	9	provisions	provision	NOUN
ftr-311	329	10	were	be	AUX
ftr-311	329	11	prompted	prompt	VERB
ftr-311	329	12	in	in	ADP
ftr-311	329	13	part	part	NOUN
ftr-311	329	14	by	by	ADP
ftr-311	329	15	marketed	market	VERB
ftr-311	329	16	tax	tax	NOUN
ftr-311	329	17	shelter	shelter	NOUN
ftr-311	329	18	schemes,60	schemes,60	NOUN
ftr-311	329	19	“	"	PUNCT
ftr-311	329	20	congress	congress	PROPN
ftr-311	329	21	believed	believe	VERB
ftr-311	329	22	that	that	SCONJ
ftr-311	329	23	these	these	DET
ftr-311	329	24	substantiation	substantiation	NOUN
ftr-311	329	25	requirements	requirement	NOUN
ftr-311	329	26	will	will	AUX
ftr-311	329	27	prove	prove	VERB
ftr-311	329	28	more	more	ADV
ftr-311	329	29	effective	effective	ADJ
ftr-311	329	30	in	in	ADP
ftr-311	329	31	deterring	deter	VERB
ftr-311	329	32	taxpayers	taxpayer	NOUN
ftr-311	329	33	from	from	ADP
ftr-311	329	34	inflating	inflate	VERB
ftr-311	329	35	claimed	claim	VERB
ftr-311	329	36	deductions	deduction	NOUN
ftr-311	329	37	than	than	ADP
ftr-311	329	38	relying	rely	VERB
ftr-311	329	39	solely	solely	ADV
ftr-311	329	40	on	on	ADP
ftr-311	329	41	the	the	DET
ftr-311	329	42	uncertainties	uncertainty	NOUN
ftr-311	329	43	of	of	ADP
ftr-311	329	44	the	the	DET
ftr-311	329	45	audit	audit	NOUN
ftr-311	329	46	process	process	NOUN
ftr-311	329	47	and	and	CCONJ
ftr-311	329	48	on	on	ADP
ftr-311	329	49	penalties	penalty	NOUN
ftr-311	329	50	imposed	impose	VERB
ftr-311	329	51	on	on	ADP
ftr-311	329	52	those	those	DET
ftr-311	329	53	overvaluations	overvaluation	NOUN
ftr-311	329	54	that	that	PRON
ftr-311	329	55	are	be	AUX
ftr-311	329	56	detected	detect	VERB
ftr-311	329	57	on	on	ADP
ftr-311	329	58	audit	audit	NOUN
ftr-311	329	59	.	.	PUNCT
ftr-311	330	1	”61	”61	VERB
ftr-311	330	2	the	the	DET
ftr-311	330	3	legislative	legislative	ADJ
ftr-311	330	4	history	history	NOUN
ftr-311	330	5	continues	continue	VERB
ftr-311	330	6	:	:	PUNCT
ftr-311	330	7	the	the	DET
ftr-311	330	8	congress	congress	PROPN
ftr-311	330	9	understands	understand	VERB
ftr-311	330	10	that	that	SCONJ
ftr-311	330	11	the	the	DET
ftr-311	330	12	treasury	treasury	PROPN
ftr-311	330	13	department	department	NOUN
ftr-311	330	14	remains	remain	VERB
ftr-311	330	15	concerned	concerned	ADJ
ftr-311	330	16	whether	whether	SCONJ
ftr-311	330	17	the	the	DET
ftr-311	330	18	substantiation	substantiation	NOUN
ftr-311	330	19	and	and	CCONJ
ftr-311	330	20	penalty	penalty	NOUN
ftr-311	330	21	provisions	provision	NOUN
ftr-311	330	22	of	of	ADP
ftr-311	330	23	the	the	DET
ftr-311	330	24	act	act	NOUN
ftr-311	330	25	will	will	AUX
ftr-311	330	26	prove	prove	VERB
ftr-311	330	27	sufficient	sufficient	ADJ
ftr-311	330	28	to	to	PART
ftr-311	330	29	preclude	preclude	VERB
ftr-311	330	30	taxpayers	taxpayer	NOUN
ftr-311	330	31	from	from	ADP
ftr-311	330	32	overvaluing	overvalue	VERB
ftr-311	330	33	charitable	charitable	ADJ
ftr-311	330	34	donations	donation	NOUN
ftr-311	330	35	of	of	ADP
ftr-311	330	36	property	property	NOUN
ftr-311	330	37	in	in	ADP
ftr-311	330	38	all	all	DET
ftr-311	330	39	circumstances	circumstance	NOUN
ftr-311	330	40	.	.	PUNCT
ftr-311	330	41	.	.	PUNCT
ftr-311	330	42	.	.	PUNCT
ftr-311	330	43	.	.	PUNCT
ftr-311	331	1	the	the	DET
ftr-311	331	2	congress	congress	PROPN
ftr-311	331	3	expects	expect	VERB
ftr-311	331	4	the	the	DET
ftr-311	331	5	treasury	treasury	NOUN
ftr-311	331	6	and	and	CCONJ
ftr-311	331	7	internal	internal	ADJ
ftr-311	331	8	revenue	revenue	NOUN
ftr-311	331	9	service	service	NOUN
ftr-311	331	10	to	to	PART
ftr-311	331	11	monitor	monitor	VERB
ftr-311	331	12	the	the	DET
ftr-311	331	13	effectiveness	effectiveness	NOUN
ftr-311	331	14	of	of	ADP
ftr-311	331	15	the	the	DET
ftr-311	331	16	new	new	ADJ
ftr-311	331	17	provisions	provision	NOUN
ftr-311	331	18	and	and	CCONJ
ftr-311	331	19	to	to	PART
ftr-311	331	20	notify	notify	VERB
ftr-311	331	21	the	the	DET
ftr-311	331	22	taxwriting	taxwrite	VERB
ftr-311	331	23	committees	committee	NOUN
ftr-311	331	24	if	if	SCONJ
ftr-311	331	25	there	there	PRON
ftr-311	331	26	are	be	VERB
ftr-311	331	27	continuing	continue	VERB
ftr-311	331	28	valuation	valuation	NOUN
ftr-311	331	29	concerns	concern	NOUN
ftr-311	331	30	that	that	PRON
ftr-311	331	31	should	should	AUX
ftr-311	331	32	be	be	AUX
ftr-311	331	33	addressed	address	VERB
ftr-311	331	34	by	by	ADP
ftr-311	331	35	further	further	ADJ
ftr-311	331	36	legislation	legislation	NOUN
ftr-311	331	37	.	.	PUNCT
ftr-311	331	38	.	.	PUNCT
ftr-311	331	39	.	.	PUNCT
ftr-311	331	40	.	.	PUNCT
ftr-311	332	1	the	the	DET
ftr-311	332	2	treasury	treasury	PROPN
ftr-311	332	3	and	and	CCONJ
ftr-311	332	4	internal	internal	ADJ
ftr-311	332	5	revenue	revenue	NOUN
ftr-311	332	6	service	service	NOUN
ftr-311	332	7	are	be	AUX
ftr-311	332	8	encouraged	encourage	VERB
ftr-311	332	9	to	to	PART
ftr-311	332	10	utilize	utilize	VERB
ftr-311	332	11	fully	fully	ADV
ftr-311	332	12	[	[	X
ftr-311	332	13	their	their	PRON
ftr-311	332	14	]	]	X
ftr-311	332	15	regulatory	regulatory	ADJ
ftr-311	332	16	authority	authority	NOUN
ftr-311	332	17	and	and	CCONJ
ftr-311	332	18	compliance	compliance	NOUN
ftr-311	332	19	tools	tool	NOUN
ftr-311	332	20	available	available	ADJ
ftr-311	332	21	under	under	ADP
ftr-311	332	22	the	the	DET
ftr-311	332	23	present	present	ADJ
ftr-311	332	24	law	law	NOUN
ftr-311	332	25	with	with	ADP
ftr-311	332	26	respect	respect	NOUN
ftr-311	332	27	to	to	ADP
ftr-311	332	28	improper	improper	ADJ
ftr-311	332	29	or	or	CCONJ
ftr-311	332	30	overvalued	overvalued	ADJ
ftr-311	332	31	claims	claim	NOUN
ftr-311	332	32	of	of	ADP
ftr-311	332	33	charitable	charitable	ADJ
ftr-311	332	34	deductions	deduction	NOUN
ftr-311	332	35	.	.	PUNCT
ftr-311	332	36	.	.	PUNCT
ftr-311	333	1	.	.	PUNCT
ftr-311	334	1	.62	.62	NUM
ftr-311	334	2	the	the	DET
ftr-311	334	3	treasury	treasury	NOUN
ftr-311	334	4	responded	respond	VERB
ftr-311	334	5	with	with	ADP
ftr-311	334	6	regulations	regulation	NOUN
ftr-311	334	7	section	section	NOUN
ftr-311	334	8	1.170a-13(c	1.170a-13(c	NUM
ftr-311	334	9	)	)	PUNCT
ftr-311	334	10	,	,	PUNCT
ftr-311	334	11	incorporating	incorporate	VERB
ftr-311	334	12	these	these	DET
ftr-311	334	13	requirements	requirement	NOUN
ftr-311	334	14	for	for	ADP
ftr-311	334	15	contributions	contribution	NOUN
ftr-311	334	16	made	make	VERB
ftr-311	334	17	after	after	ADP
ftr-311	334	18	1984.63	1984.63	NUM
ftr-311	334	19	the	the	DET
ftr-311	334	20	60	60	NUM
ftr-311	334	21	.	.	PUNCT
ftr-311	335	1	as	as	SCONJ
ftr-311	335	2	the	the	DET
ftr-311	335	3	jct	jct	PROPN
ftr-311	335	4	described	describe	VERB
ftr-311	335	5	,	,	PUNCT
ftr-311	335	6	in	in	ADP
ftr-311	335	7	the	the	DET
ftr-311	335	8	typical	typical	ADJ
ftr-311	335	9	tax	tax	NOUN
ftr-311	335	10	shelter	shelter	NOUN
ftr-311	335	11	,	,	PUNCT
ftr-311	335	12	donors	donor	NOUN
ftr-311	335	13	would	would	AUX
ftr-311	335	14	acquire	acquire	VERB
ftr-311	335	15	artwork	artwork	NOUN
ftr-311	335	16	,	,	PUNCT
ftr-311	335	17	hold	hold	VERB
ftr-311	335	18	it	it	PRON
ftr-311	335	19	for	for	ADP
ftr-311	335	20	the	the	DET
ftr-311	335	21	required	require	VERB
ftr-311	335	22	capital	capital	NOUN
ftr-311	335	23	gains	gain	NOUN
ftr-311	335	24	period	period	NOUN
ftr-311	335	25	,	,	PUNCT
ftr-311	335	26	and	and	CCONJ
ftr-311	335	27	donate	donate	VERB
ftr-311	335	28	it	it	PRON
ftr-311	335	29	at	at	ADP
ftr-311	335	30	an	an	DET
ftr-311	335	31	appreciated	appreciated	ADJ
ftr-311	335	32	fair	fair	ADJ
ftr-311	335	33	market	market	NOUN
ftr-311	335	34	value	value	NOUN
ftr-311	335	35	.	.	PUNCT
ftr-311	336	1	“	"	PUNCT
ftr-311	336	2	the	the	DET
ftr-311	336	3	shelter	shelter	NOUN
ftr-311	336	4	package	package	NOUN
ftr-311	336	5	may	may	AUX
ftr-311	336	6	include	include	VERB
ftr-311	336	7	an	an	DET
ftr-311	336	8	‘	'	PUNCT
ftr-311	336	9	independent	independent	ADJ
ftr-311	336	10	’	'	PUNCT
ftr-311	336	11	appraisal	appraisal	NOUN
ftr-311	336	12	,	,	PUNCT
ftr-311	336	13	and	and	CCONJ
ftr-311	336	14	the	the	DET
ftr-311	336	15	potential	potential	ADJ
ftr-311	336	16	donor	donor	NOUN
ftr-311	336	17	may	may	AUX
ftr-311	336	18	be	be	AUX
ftr-311	336	19	assured	assure	VERB
ftr-311	336	20	that	that	SCONJ
ftr-311	336	21	his	his	PRON
ftr-311	336	22	or	or	CCONJ
ftr-311	336	23	her	her	PRON
ftr-311	336	24	subsequent	subsequent	ADJ
ftr-311	336	25	gift	gift	NOUN
ftr-311	336	26	will	will	AUX
ftr-311	336	27	be	be	AUX
ftr-311	336	28	accepted	accept	VERB
ftr-311	336	29	by	by	ADP
ftr-311	336	30	a	a	DET
ftr-311	336	31	charitable	charitable	ADJ
ftr-311	336	32	organization	organization	NOUN
ftr-311	336	33	.	.	PUNCT
ftr-311	336	34	”	"	PUNCT
ftr-311	337	1	joint	joint	ADJ
ftr-311	337	2	committee	committee	NOUN
ftr-311	337	3	on	on	ADP
ftr-311	337	4	taxation	taxation	NOUN
ftr-311	337	5	,	,	PUNCT
ftr-311	337	6	general	general	ADJ
ftr-311	337	7	explanation	explanation	NOUN
ftr-311	337	8	of	of	ADP
ftr-311	337	9	the	the	DET
ftr-311	337	10	revenue	revenue	NOUN
ftr-311	337	11	provisions	provision	NOUN
ftr-311	337	12	of	of	ADP
ftr-311	337	13	the	the	DET
ftr-311	337	14	deficit	deficit	NOUN
ftr-311	337	15	reduction	reduction	NOUN
ftr-311	337	16	act	act	NOUN
ftr-311	337	17	of	of	ADP
ftr-311	337	18	1984	1984	NUM
ftr-311	337	19	,	,	PUNCT
ftr-311	337	20	jcs-41	jcs-41	NOUN
ftr-311	337	21	-	-	PUNCT
ftr-311	337	22	84	84	NUM
ftr-311	337	23	,	,	PUNCT
ftr-311	337	24	at	at	ADP
ftr-311	337	25	503	503	NUM
ftr-311	337	26	(	(	PUNCT
ftr-311	337	27	dec	dec	PROPN
ftr-311	337	28	.	.	PROPN
ftr-311	337	29	31	31	NUM
ftr-311	337	30	,	,	PUNCT
ftr-311	337	31	1984	1984	NUM
ftr-311	337	32	)	)	PUNCT
ftr-311	338	1	[	[	X
ftr-311	338	2	hereinafter	hereinafter	NOUN
ftr-311	338	3	jct	jct	PROPN
ftr-311	338	4	,	,	PUNCT
ftr-311	338	5	general	general	ADJ
ftr-311	338	6	explanation	explanation	NOUN
ftr-311	338	7	of	of	ADP
ftr-311	338	8	defra	defra	PROPN
ftr-311	338	9	]	]	PUNCT
ftr-311	338	10	.	.	PUNCT
ftr-311	339	1	61	61	NUM
ftr-311	339	2	.	.	PUNCT
ftr-311	340	1	jct	jct	PROPN
ftr-311	340	2	,	,	PUNCT
ftr-311	340	3	general	general	ADJ
ftr-311	340	4	explanation	explanation	NOUN
ftr-311	340	5	of	of	ADP
ftr-311	340	6	defra	defra	PROPN
ftr-311	340	7	,	,	PUNCT
ftr-311	340	8	supra	supra	ADJ
ftr-311	340	9	note	note	NOUN
ftr-311	340	10	60	60	NUM
ftr-311	340	11	,	,	PUNCT
ftr-311	340	12	at	at	ADP
ftr-311	340	13	504	504	NUM
ftr-311	340	14	.	.	PUNCT
ftr-311	341	1	section	section	NOUN
ftr-311	341	2	155(b)(1	155(b)(1	NUM
ftr-311	341	3	)	)	PUNCT
ftr-311	341	4	of	of	ADP
ftr-311	341	5	defra	defra	NOUN
ftr-311	341	6	also	also	ADV
ftr-311	341	7	added	add	VERB
ftr-311	341	8	section	section	NOUN
ftr-311	341	9	6050	6050	NUM
ftr-311	341	10	to	to	ADP
ftr-311	341	11	the	the	DET
ftr-311	341	12	code	code	NOUN
ftr-311	341	13	requiring	require	VERB
ftr-311	341	14	a	a	DET
ftr-311	341	15	donee	donee	NOUN
ftr-311	341	16	to	to	PART
ftr-311	341	17	report	report	VERB
ftr-311	341	18	disposition	disposition	NOUN
ftr-311	341	19	of	of	ADP
ftr-311	341	20	charitable	charitable	ADJ
ftr-311	341	21	contribution	contribution	NOUN
ftr-311	341	22	property	property	NOUN
ftr-311	341	23	within	within	ADP
ftr-311	341	24	two	two	NUM
ftr-311	341	25	years	year	NOUN
ftr-311	341	26	of	of	ADP
ftr-311	341	27	its	its	PRON
ftr-311	341	28	receipt	receipt	NOUN
ftr-311	341	29	.	.	PUNCT
ftr-311	342	1	further	far	ADV
ftr-311	342	2	,	,	PUNCT
ftr-311	342	3	section	section	NOUN
ftr-311	342	4	1215(1)-(2	1215(1)-(2	PROPN
ftr-311	342	5	)	)	PUNCT
ftr-311	342	6	of	of	ADP
ftr-311	342	7	the	the	DET
ftr-311	342	8	ppa	ppa	PROPN
ftr-311	342	9	changed	change	VERB
ftr-311	342	10	the	the	DET
ftr-311	342	11	period	period	NOUN
ftr-311	342	12	of	of	ADP
ftr-311	342	13	time	time	NOUN
ftr-311	342	14	to	to	ADP
ftr-311	342	15	three	three	NUM
ftr-311	342	16	years	year	NOUN
ftr-311	342	17	.	.	PUNCT
ftr-311	343	1	see	see	VERB
ftr-311	343	2	i.r.s	i.r.s	PROPN
ftr-311	343	3	.	.	PUNCT
ftr-311	344	1	form	form	PROPN
ftr-311	344	2	8282	8282	NUM
ftr-311	344	3	,	,	PUNCT
ftr-311	344	4	http://www.irs.gov/pub/irs-pdf/f8282.pdf	http://www.irs.gov/pub/irs-pdf/f8282.pdf	NOUN
ftr-311	344	5	.	.	PUNCT
ftr-311	345	1	additionally	additionally	ADV
ftr-311	345	2	,	,	PUNCT
ftr-311	345	3	section	section	NOUN
ftr-311	345	4	1215(a)(1	1215(a)(1	NUM
ftr-311	345	5	)	)	PUNCT
ftr-311	345	6	of	of	ADP
ftr-311	345	7	the	the	DET
ftr-311	345	8	ppa	ppa	PROPN
ftr-311	345	9	added	add	VERB
ftr-311	345	10	a	a	DET
ftr-311	345	11	provision	provision	NOUN
ftr-311	345	12	codified	codify	VERB
ftr-311	345	13	at	at	ADP
ftr-311	345	14	section	section	NOUN
ftr-311	345	15	170(e)(7	170(e)(7	NUM
ftr-311	345	16	)	)	PUNCT
ftr-311	345	17	,	,	PUNCT
ftr-311	345	18	limiting	limit	VERB
ftr-311	345	19	or	or	CCONJ
ftr-311	345	20	recovering	recover	VERB
ftr-311	345	21	the	the	DET
ftr-311	345	22	donor	donor	NOUN
ftr-311	345	23	’s	’s	PART
ftr-311	345	24	tax	tax	NOUN
ftr-311	345	25	benefits	benefit	NOUN
ftr-311	345	26	for	for	ADP
ftr-311	345	27	such	such	ADJ
ftr-311	345	28	dispositions	disposition	NOUN
ftr-311	345	29	of	of	ADP
ftr-311	345	30	tangible	tangible	ADJ
ftr-311	345	31	personal	personal	ADJ
ftr-311	345	32	property	property	NOUN
ftr-311	345	33	.	.	PUNCT
ftr-311	346	1	62	62	NUM
ftr-311	346	2	.	.	PUNCT
ftr-311	347	1	jct	jct	PROPN
ftr-311	347	2	,	,	PUNCT
ftr-311	347	3	general	general	ADJ
ftr-311	347	4	explanation	explanation	NOUN
ftr-311	347	5	of	of	ADP
ftr-311	347	6	defra	defra	PROPN
ftr-311	347	7	,	,	PUNCT
ftr-311	347	8	supra	supra	ADJ
ftr-311	347	9	note	note	NOUN
ftr-311	347	10	60	60	NUM
ftr-311	347	11	,	,	PUNCT
ftr-311	347	12	at	at	ADP
ftr-311	347	13	504–05	504–05	NUM
ftr-311	347	14	.	.	PUNCT
ftr-311	348	1	63	63	NUM
ftr-311	348	2	.	.	PUNCT
ftr-311	349	1	t.d	t.d	X
ftr-311	349	2	.	.	PROPN
ftr-311	349	3	8003	8003	NUM
ftr-311	349	4	,	,	PUNCT
ftr-311	349	5	49	49	NUM
ftr-311	349	6	fed	feed	VERB
ftr-311	349	7	.	.	PUNCT
ftr-311	350	1	reg	reg	PROPN
ftr-311	350	2	.	.	PUNCT
ftr-311	351	1	50657	50657	NUM
ftr-311	351	2	(	(	PUNCT
ftr-311	351	3	dec	dec	PROPN
ftr-311	351	4	.	.	PROPN
ftr-311	351	5	31	31	NUM
ftr-311	351	6	,	,	PUNCT
ftr-311	351	7	1984	1984	NUM
ftr-311	351	8	)	)	PUNCT
ftr-311	351	9	(	(	PUNCT
ftr-311	351	10	temporary	temporary	ADJ
ftr-311	351	11	regulations	regulation	NOUN
ftr-311	351	12	)	)	PUNCT
ftr-311	351	13	,	,	PUNCT
ftr-311	351	14	superseded	supersede	VERB
ftr-311	351	15	by	by	ADP
ftr-311	351	16	t.d	t.d	PROPN
ftr-311	351	17	.	.	PROPN
ftr-311	351	18	8199	8199	NUM
ftr-311	351	19	,	,	PUNCT
ftr-311	351	20	1988	1988	NUM
ftr-311	351	21	-	-	SYM
ftr-311	351	22	1	1	NUM
ftr-311	351	23	c.b	c.b	PROPN
ftr-311	351	24	.	.	PROPN
ftr-311	351	25	99	99	NUM
ftr-311	351	26	(	(	PUNCT
ftr-311	351	27	may	may	PROPN
ftr-311	351	28	5	5	NUM
ftr-311	351	29	,	,	PUNCT
ftr-311	351	30	1988	1988	NUM
ftr-311	351	31	)	)	PUNCT
ftr-311	351	32	(	(	PUNCT
ftr-311	351	33	final	final	ADJ
ftr-311	351	34	regulations	regulation	NOUN
ftr-311	351	35	)	)	PUNCT
ftr-311	351	36	.	.	PUNCT
ftr-311	352	1	a	a	DET
ftr-311	352	2	qualified	qualified	ADJ
ftr-311	352	3	appraisal	appraisal	NOUN
ftr-311	352	4	was	be	AUX
ftr-311	352	5	not	not	PART
ftr-311	352	6	required	require	VERB
ftr-311	352	7	for	for	ADP
ftr-311	352	8	publicly	publicly	ADV
ftr-311	352	9	traded	trade	VERB
ftr-311	352	10	stock	stock	NOUN
ftr-311	352	11	.	.	PUNCT
ftr-311	353	1	2013	2013	NUM
ftr-311	353	2	]	]	PUNCT
ftr-311	353	3	reforming	reform	VERB
ftr-311	353	4	the	the	DET
ftr-311	353	5	charitable	charitable	ADJ
ftr-311	353	6	contribution	contribution	NOUN
ftr-311	353	7	substantiation	substantiation	NOUN
ftr-311	353	8	rules	rule	VERB
ftr-311	353	9	291	291	NUM
ftr-311	353	10	regulations	regulation	NOUN
ftr-311	353	11	require	require	VERB
ftr-311	353	12	that	that	SCONJ
ftr-311	353	13	an	an	DET
ftr-311	353	14	appraisal	appraisal	NOUN
ftr-311	353	15	be	be	AUX
ftr-311	353	16	made	make	VERB
ftr-311	353	17	not	not	PART
ftr-311	353	18	more	more	ADJ
ftr-311	353	19	than	than	ADP
ftr-311	353	20	sixty	sixty	NUM
ftr-311	353	21	days	day	NOUN
ftr-311	353	22	prior	prior	ADV
ftr-311	353	23	to	to	ADP
ftr-311	353	24	the	the	DET
ftr-311	353	25	date	date	NOUN
ftr-311	353	26	of	of	ADP
ftr-311	353	27	contribution	contribution	NOUN
ftr-311	353	28	of	of	ADP
ftr-311	353	29	the	the	DET
ftr-311	353	30	appraised	appraise	VERB
ftr-311	353	31	property	property	NOUN
ftr-311	353	32	and	and	CCONJ
ftr-311	353	33	that	that	SCONJ
ftr-311	353	34	the	the	DET
ftr-311	353	35	appraiser	appraiser	NOUN
ftr-311	353	36	’s	’s	PART
ftr-311	353	37	fee	fee	NOUN
ftr-311	353	38	not	not	PART
ftr-311	353	39	be	be	AUX
ftr-311	353	40	based	base	VERB
ftr-311	353	41	on	on	ADP
ftr-311	353	42	a	a	DET
ftr-311	353	43	percentage	percentage	NOUN
ftr-311	353	44	of	of	ADP
ftr-311	353	45	the	the	DET
ftr-311	353	46	appraised	appraise	VERB
ftr-311	353	47	value	value	NOUN
ftr-311	353	48	of	of	ADP
ftr-311	353	49	the	the	DET
ftr-311	353	50	property	property	NOUN
ftr-311	353	51	.	.	PUNCT
ftr-311	354	1	they	they	PRON
ftr-311	354	2	define	define	VERB
ftr-311	354	3	a	a	DET
ftr-311	354	4	qualified	qualified	ADJ
ftr-311	354	5	appraiser	appraiser	NOUN
ftr-311	354	6	as	as	ADP
ftr-311	354	7	one	one	NUM
ftr-311	354	8	who	who	PRON
ftr-311	354	9	includes	include	VERB
ftr-311	354	10	on	on	ADP
ftr-311	354	11	the	the	DET
ftr-311	354	12	appraisal	appraisal	NOUN
ftr-311	354	13	summary	summary	NOUN
ftr-311	354	14	—	—	PUNCT
ftr-311	354	15	to	to	PART
ftr-311	354	16	be	be	AUX
ftr-311	354	17	made	make	VERB
ftr-311	354	18	on	on	ADP
ftr-311	354	19	form	form	NOUN
ftr-311	354	20	8283	8283	NUM
ftr-311	354	21	—	—	PUNCT
ftr-311	354	22	a	a	DET
ftr-311	354	23	declaration	declaration	NOUN
ftr-311	354	24	that	that	SCONJ
ftr-311	354	25	the	the	DET
ftr-311	354	26	individual	individual	NOUN
ftr-311	354	27	either	either	CCONJ
ftr-311	354	28	holds	hold	VERB
ftr-311	354	29	himself	himself	PRON
ftr-311	354	30	or	or	CCONJ
ftr-311	354	31	herself	herself	PRON
ftr-311	354	32	out	out	ADP
ftr-311	354	33	to	to	ADP
ftr-311	354	34	the	the	DET
ftr-311	354	35	public	public	NOUN
ftr-311	354	36	as	as	ADP
ftr-311	354	37	an	an	DET
ftr-311	354	38	appraiser	appraiser	NOUN
ftr-311	354	39	or	or	CCONJ
ftr-311	354	40	performs	perform	VERB
ftr-311	354	41	appraisals	appraisal	NOUN
ftr-311	354	42	on	on	ADP
ftr-311	354	43	a	a	DET
ftr-311	354	44	regular	regular	ADJ
ftr-311	354	45	basis	basis	NOUN
ftr-311	354	46	and	and	CCONJ
ftr-311	354	47	that	that	SCONJ
ftr-311	354	48	,	,	PUNCT
ftr-311	354	49	among	among	ADP
ftr-311	354	50	other	other	ADJ
ftr-311	354	51	requirements	requirement	NOUN
ftr-311	354	52	,	,	PUNCT
ftr-311	354	53	the	the	DET
ftr-311	354	54	appraiser	appraiser	NOUN
ftr-311	354	55	’s	’s	PART
ftr-311	354	56	qualifications	qualification	NOUN
ftr-311	354	57	described	describe	VERB
ftr-311	354	58	in	in	ADP
ftr-311	354	59	the	the	DET
ftr-311	354	60	appraisal	appraisal	NOUN
ftr-311	354	61	render	render	VERB
ftr-311	354	62	the	the	DET
ftr-311	354	63	appraiser	appraiser	NOUN
ftr-311	354	64	qualified	qualified	ADJ
ftr-311	354	65	to	to	PART
ftr-311	354	66	make	make	VERB
ftr-311	354	67	the	the	DET
ftr-311	354	68	appraisal	appraisal	NOUN
ftr-311	354	69	and	and	CCONJ
ftr-311	354	70	that	that	SCONJ
ftr-311	354	71	the	the	DET
ftr-311	354	72	appraiser	appraiser	NOUN
ftr-311	354	73	is	be	AUX
ftr-311	354	74	not	not	PART
ftr-311	354	75	a	a	DET
ftr-311	354	76	person	person	NOUN
ftr-311	354	77	excluded	exclude	VERB
ftr-311	354	78	from	from	ADP
ftr-311	354	79	being	be	AUX
ftr-311	354	80	a	a	DET
ftr-311	354	81	qualified	qualified	ADJ
ftr-311	354	82	appraiser	appraiser	NOUN
ftr-311	354	83	,	,	PUNCT
ftr-311	354	84	such	such	ADJ
ftr-311	354	85	as	as	ADP
ftr-311	354	86	the	the	DET
ftr-311	354	87	donee	donee	NOUN
ftr-311	354	88	or	or	CCONJ
ftr-311	354	89	the	the	DET
ftr-311	354	90	taxpayer	taxpayer	NOUN
ftr-311	354	91	.	.	PUNCT
ftr-311	355	1	the	the	DET
ftr-311	355	2	regulations	regulation	NOUN
ftr-311	355	3	provide	provide	VERB
ftr-311	355	4	an	an	DET
ftr-311	355	5	opportunity	opportunity	NOUN
ftr-311	355	6	for	for	SCONJ
ftr-311	355	7	the	the	DET
ftr-311	355	8	donor	donor	NOUN
ftr-311	355	9	to	to	PART
ftr-311	355	10	submit	submit	VERB
ftr-311	355	11	the	the	DET
ftr-311	355	12	appraisal	appraisal	NOUN
ftr-311	355	13	summary	summary	NOUN
ftr-311	355	14	within	within	ADP
ftr-311	355	15	ninety	ninety	NUM
ftr-311	355	16	days	day	NOUN
ftr-311	355	17	of	of	ADP
ftr-311	355	18	a	a	DET
ftr-311	355	19	request	request	NOUN
ftr-311	355	20	from	from	ADP
ftr-311	355	21	the	the	DET
ftr-311	355	22	irs	irs	PROPN
ftr-311	355	23	if	if	SCONJ
ftr-311	355	24	the	the	DET
ftr-311	355	25	donor	donor	NOUN
ftr-311	355	26	has	have	AUX
ftr-311	355	27	failed	fail	VERB
ftr-311	355	28	to	to	PART
ftr-311	355	29	attach	attach	VERB
ftr-311	355	30	an	an	DET
ftr-311	355	31	appraisal	appraisal	NOUN
ftr-311	355	32	summary	summary	NOUN
ftr-311	355	33	to	to	ADP
ftr-311	355	34	the	the	DET
ftr-311	355	35	donor	donor	NOUN
ftr-311	355	36	’s	’s	PART
ftr-311	355	37	return	return	NOUN
ftr-311	355	38	as	as	SCONJ
ftr-311	355	39	required	require	VERB
ftr-311	355	40	,	,	PUNCT
ftr-311	355	41	as	as	ADV
ftr-311	355	42	long	long	ADV
ftr-311	355	43	as	as	SCONJ
ftr-311	355	44	the	the	DET
ftr-311	355	45	failure	failure	NOUN
ftr-311	355	46	to	to	PART
ftr-311	355	47	include	include	VERB
ftr-311	355	48	the	the	DET
ftr-311	355	49	summary	summary	NOUN
ftr-311	355	50	is	be	AUX
ftr-311	355	51	a	a	DET
ftr-311	355	52	good	good	ADJ
ftr-311	355	53	faith	faith	NOUN
ftr-311	355	54	omission.64	omission.64	NOUN
ftr-311	355	55	(	(	PUNCT
ftr-311	355	56	in	in	ADP
ftr-311	355	57	announcement	announcement	NOUN
ftr-311	355	58	90	90	NUM
ftr-311	355	59	-	-	SYM
ftr-311	355	60	25,65	25,65	NUM
ftr-311	355	61	the	the	DET
ftr-311	355	62	irs	irs	PROPN
ftr-311	355	63	directed	direct	VERB
ftr-311	355	64	that	that	SCONJ
ftr-311	355	65	for	for	ADP
ftr-311	355	66	deductions	deduction	NOUN
ftr-311	355	67	of	of	ADP
ftr-311	355	68	art	art	NOUN
ftr-311	355	69	totaling	total	VERB
ftr-311	355	70	$	$	SYM
ftr-311	355	71	20,000	20,000	NUM
ftr-311	355	72	or	or	CCONJ
ftr-311	355	73	more	more	ADJ
ftr-311	355	74	,	,	PUNCT
ftr-311	355	75	the	the	DET
ftr-311	355	76	qualified	qualified	ADJ
ftr-311	355	77	appraisal	appraisal	NOUN
ftr-311	355	78	must	must	AUX
ftr-311	355	79	be	be	AUX
ftr-311	355	80	attached	attach	VERB
ftr-311	355	81	with	with	ADP
ftr-311	355	82	the	the	DET
ftr-311	355	83	summary	summary	NOUN
ftr-311	355	84	appraisal	appraisal	NOUN
ftr-311	355	85	form	form	NOUN
ftr-311	355	86	8382	8382	NUM
ftr-311	355	87	,	,	PUNCT
ftr-311	355	88	as	as	ADV
ftr-311	355	89	well	well	ADV
ftr-311	355	90	as	as	ADP
ftr-311	355	91	an	an	DET
ftr-311	355	92	eight	eight	NUM
ftr-311	355	93	-	-	PUNCT
ftr-311	355	94	by	by	ADP
ftr-311	355	95	-	-	PUNCT
ftr-311	355	96	ten	ten	NUM
ftr-311	355	97	inch	inch	NOUN
ftr-311	355	98	color	color	NOUN
ftr-311	355	99	photograph	photograph	NOUN
ftr-311	355	100	)	)	PUNCT
ftr-311	355	101	.	.	PUNCT
ftr-311	356	1	not	not	PART
ftr-311	356	2	quite	quite	DET
ftr-311	356	3	a	a	DET
ftr-311	356	4	decade	decade	NOUN
ftr-311	356	5	later	later	ADV
ftr-311	356	6	,	,	PUNCT
ftr-311	356	7	in	in	ADP
ftr-311	356	8	1993	1993	NUM
ftr-311	356	9	as	as	ADP
ftr-311	356	10	part	part	NOUN
ftr-311	356	11	of	of	ADP
ftr-311	356	12	obra	obra	PROPN
ftr-311	356	13	,	,	PUNCT
ftr-311	356	14	congress	congress	PROPN
ftr-311	356	15	enacted	enact	VERB
ftr-311	356	16	section	section	NOUN
ftr-311	356	17	170(f)(8	170(f)(8	NUM
ftr-311	356	18	)	)	PUNCT
ftr-311	356	19	,	,	PUNCT
ftr-311	356	20	effective	effective	ADJ
ftr-311	356	21	for	for	ADP
ftr-311	356	22	contributions	contribution	NOUN
ftr-311	356	23	made	make	VERB
ftr-311	356	24	on	on	ADP
ftr-311	356	25	or	or	CCONJ
ftr-311	356	26	after	after	ADP
ftr-311	356	27	january	january	PROPN
ftr-311	356	28	1	1	NUM
ftr-311	356	29	,	,	PUNCT
ftr-311	356	30	1994.66	1994.66	NUM
ftr-311	356	31	for	for	ADP
ftr-311	356	32	contributions	contribution	NOUN
ftr-311	356	33	of	of	ADP
ftr-311	356	34	$	$	SYM
ftr-311	356	35	250	250	NUM
ftr-311	356	36	or	or	CCONJ
ftr-311	356	37	more	more	ADJ
ftr-311	356	38	,	,	PUNCT
ftr-311	356	39	this	this	DET
ftr-311	356	40	provision	provision	NOUN
ftr-311	356	41	requires	require	VERB
ftr-311	356	42	a	a	DET
ftr-311	356	43	contemporaneous	contemporaneous	ADJ
ftr-311	356	44	written	write	VERB
ftr-311	356	45	acknowledgment	acknowledgment	NOUN
ftr-311	356	46	from	from	ADP
ftr-311	356	47	the	the	DET
ftr-311	356	48	charitable	charitable	ADJ
ftr-311	356	49	donee	donee	NOUN
ftr-311	356	50	rather	rather	ADV
ftr-311	356	51	than	than	ADP
ftr-311	356	52	relying	rely	VERB
ftr-311	356	53	solely	solely	ADV
ftr-311	356	54	on	on	ADP
ftr-311	356	55	a	a	DET
ftr-311	356	56	canceled	cancel	VERB
ftr-311	356	57	check	check	NOUN
ftr-311	356	58	.	.	PUNCT
ftr-311	357	1	the	the	DET
ftr-311	357	2	written	write	VERB
ftr-311	357	3	substantiation	substantiation	NOUN
ftr-311	357	4	from	from	ADP
ftr-311	357	5	the	the	DET
ftr-311	357	6	charity	charity	NOUN
ftr-311	357	7	to	to	ADP
ftr-311	357	8	the	the	DET
ftr-311	357	9	donor	donor	NOUN
ftr-311	357	10	must	must	AUX
ftr-311	357	11	state	state	VERB
ftr-311	357	12	whether	whether	SCONJ
ftr-311	357	13	the	the	DET
ftr-311	357	14	donee	donee	NOUN
ftr-311	357	15	provided	provide	VERB
ftr-311	357	16	any	any	DET
ftr-311	357	17	goods	good	NOUN
ftr-311	357	18	or	or	CCONJ
ftr-311	357	19	services	service	NOUN
ftr-311	357	20	in	in	ADP
ftr-311	357	21	connection	connection	NOUN
ftr-311	357	22	with	with	ADP
ftr-311	357	23	the	the	DET
ftr-311	357	24	contribution	contribution	NOUN
ftr-311	357	25	and	and	CCONJ
ftr-311	357	26	must	must	AUX
ftr-311	357	27	include	include	VERB
ftr-311	357	28	a	a	DET
ftr-311	357	29	good	good	ADJ
ftr-311	357	30	faith	faith	NOUN
ftr-311	357	31	estimate	estimate	NOUN
ftr-311	357	32	of	of	ADP
ftr-311	357	33	the	the	DET
ftr-311	357	34	value	value	NOUN
ftr-311	357	35	of	of	ADP
ftr-311	357	36	any	any	DET
ftr-311	357	37	goods	good	NOUN
ftr-311	357	38	or	or	CCONJ
ftr-311	357	39	services	service	NOUN
ftr-311	357	40	provided	provide	VERB
ftr-311	357	41	.	.	PUNCT
ftr-311	358	1	the	the	DET
ftr-311	358	2	legislative	legislative	ADJ
ftr-311	358	3	history	history	NOUN
ftr-311	358	4	specifies	specifie	NOUN
ftr-311	358	5	that	that	SCONJ
ftr-311	358	6	if	if	SCONJ
ftr-311	358	7	the	the	DET
ftr-311	358	8	charity	charity	NOUN
ftr-311	358	9	provides	provide	VERB
ftr-311	358	10	no	no	DET
ftr-311	358	11	goods	good	NOUN
ftr-311	358	12	or	or	CCONJ
ftr-311	358	13	services	service	NOUN
ftr-311	358	14	,	,	PUNCT
ftr-311	358	15	the	the	DET
ftr-311	358	16	acknowledgment	acknowledgment	NOUN
ftr-311	358	17	must	must	AUX
ftr-311	358	18	include	include	VERB
ftr-311	358	19	a	a	DET
ftr-311	358	20	statement	statement	NOUN
ftr-311	358	21	to	to	ADP
ftr-311	358	22	that	that	DET
ftr-311	358	23	effect.67	effect.67	PROPN
ftr-311	358	24	goods	good	NOUN
ftr-311	358	25	or	or	CCONJ
ftr-311	358	26	services	service	NOUN
ftr-311	358	27	that	that	PRON
ftr-311	358	28	“	"	PUNCT
ftr-311	358	29	consist	consist	VERB
ftr-311	358	30	solely	solely	ADV
ftr-311	358	31	of	of	ADP
ftr-311	358	32	intangible	intangible	ADJ
ftr-311	358	33	religious	religious	ADJ
ftr-311	358	34	benefits	benefit	NOUN
ftr-311	358	35	”	"	PUNCT
ftr-311	358	36	that	that	PRON
ftr-311	358	37	are	be	AUX
ftr-311	358	38	not	not	PART
ftr-311	358	39	“	"	PUNCT
ftr-311	358	40	generally	generally	ADV
ftr-311	358	41	sold	sell	VERB
ftr-311	358	42	in	in	ADP
ftr-311	358	43	a	a	DET
ftr-311	358	44	commercial	commercial	ADJ
ftr-311	358	45	transaction	transaction	NOUN
ftr-311	358	46	outside	outside	ADP
ftr-311	358	47	the	the	DET
ftr-311	358	48	donative	donative	ADJ
ftr-311	358	49	context	context	NOUN
ftr-311	358	50	”	"	PUNCT
ftr-311	358	51	need	need	NOUN
ftr-311	358	52	to	to	PART
ftr-311	358	53	be	be	AUX
ftr-311	358	54	acknowledged	acknowledge	VERB
ftr-311	358	55	but	but	CCONJ
ftr-311	358	56	not	not	PART
ftr-311	358	57	valued.68	valued.68	PROPN
ftr-311	358	58	obra	obra	PROPN
ftr-311	358	59	also	also	ADV
ftr-311	358	60	added	add	VERB
ftr-311	358	61	requirements	requirement	NOUN
ftr-311	358	62	for	for	ADP
ftr-311	358	63	quid	quid	ADJ
ftr-311	358	64	pro	pro	X
ftr-311	358	65	quo	quo	NOUN
ftr-311	358	66	contributions	contribution	NOUN
ftr-311	358	67	exceeding	exceed	VERB
ftr-311	358	68	seventy	seventy	NUM
ftr-311	358	69	-	-	PUNCT
ftr-311	358	70	five	five	NUM
ftr-311	358	71	dollars	dollar	NOUN
ftr-311	358	72	requiring	require	VERB
ftr-311	358	73	the	the	DET
ftr-311	358	74	charity	charity	NOUN
ftr-311	358	75	to	to	PART
ftr-311	358	76	inform	inform	VERB
ftr-311	358	77	the	the	DET
ftr-311	358	78	contributor	contributor	NOUN
ftr-311	358	79	in	in	ADP
ftr-311	358	80	writing	writing	NOUN
ftr-311	358	81	of	of	ADP
ftr-311	358	82	a	a	DET
ftr-311	358	83	good	good	ADJ
ftr-311	358	84	faith	faith	NOUN
ftr-311	358	85	estimate	estimate	NOUN
ftr-311	358	86	of	of	ADP
ftr-311	358	87	the	the	DET
ftr-311	358	88	value	value	NOUN
ftr-311	358	89	of	of	ADP
ftr-311	358	90	goods	good	NOUN
ftr-311	358	91	or	or	CCONJ
ftr-311	358	92	services	service	NOUN
ftr-311	358	93	furnished	furnish	VERB
ftr-311	358	94	in	in	ADP
ftr-311	358	95	a	a	DET
ftr-311	358	96	part	part	ADJ
ftr-311	358	97	-	-	PUNCT
ftr-311	358	98	gift	gift	NOUN
ftr-311	358	99	,	,	PUNCT
ftr-311	358	100	part	part	NOUN
ftr-311	358	101	-	-	PUNCT
ftr-311	358	102	sale	sale	NOUN
ftr-311	358	103	transaction	transaction	NOUN
ftr-311	358	104	.	.	PUNCT
ftr-311	359	1	64	64	NUM
ftr-311	359	2	.	.	PUNCT
ftr-311	360	1	see	see	VERB
ftr-311	360	2	reg	reg	NOUN
ftr-311	360	3	.	.	PUNCT
ftr-311	361	1	§	§	PROPN
ftr-311	361	2	1.170a-13(c)(4)(iv)(h	1.170a-13(c)(4)(iv)(h	NUM
ftr-311	361	3	)	)	PUNCT
ftr-311	361	4	.	.	PUNCT
ftr-311	362	1	65	65	NUM
ftr-311	362	2	.	.	X
ftr-311	362	3	1990	1990	NUM
ftr-311	362	4	-	-	SYM
ftr-311	362	5	8	8	NUM
ftr-311	362	6	i.r.b	i.r.b	NOUN
ftr-311	362	7	.	.	PUNCT
ftr-311	363	1	25	25	NUM
ftr-311	363	2	.	.	PUNCT
ftr-311	364	1	the	the	DET
ftr-311	364	2	announcement	announcement	NOUN
ftr-311	364	3	also	also	ADV
ftr-311	364	4	observed	observe	VERB
ftr-311	364	5	that	that	SCONJ
ftr-311	364	6	a	a	DET
ftr-311	364	7	significant	significant	ADJ
ftr-311	364	8	percentage	percentage	NOUN
ftr-311	364	9	of	of	ADP
ftr-311	364	10	taxpayers	taxpayer	NOUN
ftr-311	364	11	fail	fail	VERB
ftr-311	364	12	to	to	PART
ftr-311	364	13	attach	attach	VERB
ftr-311	364	14	form	form	NOUN
ftr-311	364	15	8283	8283	NUM
ftr-311	364	16	to	to	ADP
ftr-311	364	17	their	their	PRON
ftr-311	364	18	tax	tax	NOUN
ftr-311	364	19	returns	return	NOUN
ftr-311	364	20	to	to	PART
ftr-311	364	21	support	support	VERB
ftr-311	364	22	noncash	noncash	NOUN
ftr-311	364	23	charitable	charitable	ADJ
ftr-311	364	24	contribution	contribution	NOUN
ftr-311	364	25	deductions	deduction	NOUN
ftr-311	364	26	and	and	CCONJ
ftr-311	364	27	reminded	remind	VERB
ftr-311	364	28	them	they	PRON
ftr-311	364	29	to	to	PART
ftr-311	364	30	do	do	VERB
ftr-311	364	31	so	so	ADV
ftr-311	364	32	.	.	PUNCT
ftr-311	365	1	i	i	PRON
ftr-311	365	2	d.	d.	PROPN
ftr-311	365	3	66	66	NUM
ftr-311	365	4	.	.	PUNCT
ftr-311	366	1	obra	obra	PROPN
ftr-311	366	2	,	,	PUNCT
ftr-311	366	3	supra	supra	PROPN
ftr-311	366	4	note	note	NOUN
ftr-311	366	5	52	52	NUM
ftr-311	366	6	,	,	PUNCT
ftr-311	366	7	§	§	PROPN
ftr-311	366	8	13172(a	13172(a	NUM
ftr-311	366	9	)	)	PUNCT
ftr-311	366	10	,	,	PUNCT
ftr-311	366	11	107	107	NUM
ftr-311	366	12	stat	stat	NOUN
ftr-311	366	13	.	.	PUNCT
ftr-311	367	1	at	at	ADP
ftr-311	367	2	455	455	NUM
ftr-311	367	3	.	.	PUNCT
ftr-311	368	1	obra	obra	NOUN
ftr-311	368	2	also	also	ADV
ftr-311	368	3	made	make	VERB
ftr-311	368	4	numerous	numerous	ADJ
ftr-311	368	5	changes	change	NOUN
ftr-311	368	6	to	to	ADP
ftr-311	368	7	the	the	DET
ftr-311	368	8	penalty	penalty	NOUN
ftr-311	368	9	and	and	CCONJ
ftr-311	368	10	provisions	provision	NOUN
ftr-311	368	11	for	for	ADP
ftr-311	368	12	tax	tax	NOUN
ftr-311	368	13	underpayments	underpayment	NOUN
ftr-311	368	14	and	and	CCONJ
ftr-311	368	15	valuation	valuation	NOUN
ftr-311	368	16	overstatements	overstatement	NOUN
ftr-311	368	17	,	,	PUNCT
ftr-311	368	18	including	include	VERB
ftr-311	368	19	those	those	PRON
ftr-311	368	20	for	for	ADP
ftr-311	368	21	fraud	fraud	NOUN
ftr-311	368	22	,	,	PUNCT
ftr-311	368	23	all	all	PRON
ftr-311	368	24	which	which	PRON
ftr-311	368	25	are	be	AUX
ftr-311	368	26	applicable	applicable	ADJ
ftr-311	368	27	to	to	ADP
ftr-311	368	28	taxpayers	taxpayer	NOUN
ftr-311	368	29	who	who	PRON
ftr-311	368	30	claim	claim	VERB
ftr-311	368	31	excessive	excessive	ADJ
ftr-311	368	32	charitable	charitable	ADJ
ftr-311	368	33	contribution	contribution	NOUN
ftr-311	368	34	deductions	deduction	NOUN
ftr-311	368	35	.	.	PUNCT
ftr-311	369	1	67	67	NUM
ftr-311	369	2	.	.	PUNCT
ftr-311	370	1	h.r	h.r	PROPN
ftr-311	370	2	.	.	PROPN
ftr-311	370	3	conf	conf	PROPN
ftr-311	370	4	.	.	PUNCT
ftr-311	371	1	rep	rep	PROPN
ftr-311	371	2	.	.	PROPN
ftr-311	371	3	no	no	PROPN
ftr-311	371	4	.	.	NOUN
ftr-311	372	1	103	103	NUM
ftr-311	372	2	-	-	SYM
ftr-311	372	3	213	213	NUM
ftr-311	372	4	at	at	ADP
ftr-311	372	5	565	565	NUM
ftr-311	372	6	n.30	n.30	NOUN
ftr-311	372	7	(	(	PUNCT
ftr-311	372	8	1993	1993	NUM
ftr-311	372	9	)	)	PUNCT
ftr-311	372	10	.	.	PUNCT
ftr-311	373	1	68	68	NUM
ftr-311	373	2	.	.	PUNCT
ftr-311	373	3	see	see	VERB
ftr-311	373	4	i.r.c	i.r.c	NOUN
ftr-311	373	5	.	.	PUNCT
ftr-311	374	1	§	§	PROPN
ftr-311	374	2	170(f)(8)(b)(iii	170(f)(8)(b)(iii	PROPN
ftr-311	374	3	)	)	PUNCT
ftr-311	374	4	.	.	PUNCT
ftr-311	375	1	292	292	NUM
ftr-311	375	2	florida	florida	PROPN
ftr-311	375	3	tax	tax	NOUN
ftr-311	375	4	review	review	NOUN
ftr-311	375	5	[	[	X
ftr-311	375	6	vol	vol	NOUN
ftr-311	375	7	.	.	PUNCT
ftr-311	376	1	14:7	14:7	NUM
ftr-311	376	2	congress	congress	PROPN
ftr-311	376	3	appears	appear	VERB
ftr-311	376	4	to	to	PART
ftr-311	376	5	have	have	AUX
ftr-311	376	6	intended	intend	VERB
ftr-311	376	7	the	the	DET
ftr-311	376	8	contemporaneous	contemporaneous	ADJ
ftr-311	376	9	written	write	VERB
ftr-311	376	10	acknowledgement	acknowledgement	NOUN
ftr-311	376	11	requirement	requirement	NOUN
ftr-311	376	12	and	and	CCONJ
ftr-311	376	13	the	the	DET
ftr-311	376	14	requirement	requirement	NOUN
ftr-311	376	15	regarding	regard	VERB
ftr-311	376	16	quid	quid	ADJ
ftr-311	376	17	pro	pro	X
ftr-311	376	18	quo	quo	NOUN
ftr-311	376	19	contributions	contribution	NOUN
ftr-311	376	20	to	to	PART
ftr-311	376	21	prevent	prevent	VERB
ftr-311	376	22	taxpayers	taxpayer	NOUN
ftr-311	376	23	from	from	ADP
ftr-311	376	24	claiming	claim	VERB
ftr-311	376	25	as	as	SCONJ
ftr-311	376	26	charitable	charitable	ADJ
ftr-311	376	27	contributions	contribution	NOUN
ftr-311	376	28	amounts	amount	NOUN
ftr-311	376	29	that	that	PRON
ftr-311	376	30	are	be	AUX
ftr-311	376	31	not	not	PART
ftr-311	376	32	in	in	ADP
ftr-311	376	33	fact	fact	NOUN
ftr-311	376	34	contributions	contribution	NOUN
ftr-311	376	35	,	,	PUNCT
ftr-311	376	36	such	such	ADJ
ftr-311	376	37	as	as	ADP
ftr-311	376	38	school	school	NOUN
ftr-311	376	39	tuition	tuition	NOUN
ftr-311	376	40	.	.	PUNCT
ftr-311	377	1	the	the	DET
ftr-311	377	2	jct	jct	PROPN
ftr-311	377	3	estimated	estimate	VERB
ftr-311	377	4	that	that	SCONJ
ftr-311	377	5	these	these	DET
ftr-311	377	6	requirements	requirement	NOUN
ftr-311	377	7	would	would	AUX
ftr-311	377	8	raise	raise	VERB
ftr-311	377	9	$	$	SYM
ftr-311	377	10	469	469	NUM
ftr-311	377	11	million	million	NUM
ftr-311	377	12	between	between	ADP
ftr-311	377	13	1994	1994	NUM
ftr-311	377	14	and	and	CCONJ
ftr-311	377	15	1998.69	1998.69	NUM
ftr-311	377	16	an	an	DET
ftr-311	377	17	acknowledgment	acknowledgment	NOUN
ftr-311	377	18	is	be	AUX
ftr-311	377	19	“	"	PUNCT
ftr-311	377	20	contemporaneous	contemporaneous	ADJ
ftr-311	377	21	”	"	PUNCT
ftr-311	377	22	if	if	SCONJ
ftr-311	377	23	the	the	DET
ftr-311	377	24	taxpayer	taxpayer	NOUN
ftr-311	377	25	obtains	obtain	VERB
ftr-311	377	26	it	it	PRON
ftr-311	377	27	on	on	ADP
ftr-311	377	28	or	or	CCONJ
ftr-311	377	29	before	before	ADP
ftr-311	377	30	the	the	DET
ftr-311	377	31	sooner	soon	ADJ
ftr-311	377	32	of	of	ADP
ftr-311	377	33	the	the	DET
ftr-311	377	34	date	date	NOUN
ftr-311	377	35	on	on	ADP
ftr-311	377	36	which	which	PRON
ftr-311	377	37	the	the	DET
ftr-311	377	38	taxpayer	taxpayer	NOUN
ftr-311	377	39	files	file	VERB
ftr-311	377	40	a	a	DET
ftr-311	377	41	return	return	NOUN
ftr-311	377	42	for	for	ADP
ftr-311	377	43	the	the	DET
ftr-311	377	44	taxable	taxable	ADJ
ftr-311	377	45	year	year	NOUN
ftr-311	377	46	in	in	ADP
ftr-311	377	47	which	which	PRON
ftr-311	377	48	the	the	DET
ftr-311	377	49	contribution	contribution	NOUN
ftr-311	377	50	was	be	AUX
ftr-311	377	51	made	make	VERB
ftr-311	377	52	or	or	CCONJ
ftr-311	377	53	by	by	ADP
ftr-311	377	54	the	the	DET
ftr-311	377	55	due	due	ADJ
ftr-311	377	56	date	date	NOUN
ftr-311	377	57	,	,	PUNCT
ftr-311	377	58	including	include	VERB
ftr-311	377	59	extensions	extension	NOUN
ftr-311	377	60	,	,	PUNCT
ftr-311	377	61	for	for	ADP
ftr-311	377	62	filing	file	VERB
ftr-311	377	63	the	the	DET
ftr-311	377	64	return.70	return.70	NOUN
ftr-311	377	65	the	the	DET
ftr-311	377	66	legislative	legislative	ADJ
ftr-311	377	67	history	history	NOUN
ftr-311	377	68	also	also	ADV
ftr-311	377	69	explains	explain	VERB
ftr-311	377	70	that	that	SCONJ
ftr-311	377	71	the	the	DET
ftr-311	377	72	substantiation	substantiation	NOUN
ftr-311	377	73	requirement	requirement	NOUN
ftr-311	377	74	for	for	ADP
ftr-311	377	75	contributions	contribution	NOUN
ftr-311	377	76	of	of	ADP
ftr-311	377	77	$	$	SYM
ftr-311	377	78	250	250	NUM
ftr-311	377	79	or	or	CCONJ
ftr-311	377	80	more	more	ADJ
ftr-311	377	81	does	do	AUX
ftr-311	377	82	“	"	PUNCT
ftr-311	377	83	not	not	PART
ftr-311	377	84	impose	impose	VERB
ftr-311	377	85	an	an	DET
ftr-311	377	86	information	information	NOUN
ftr-311	377	87	reporting	reporting	NOUN
ftr-311	377	88	requirement	requirement	NOUN
ftr-311	377	89	upon	upon	SCONJ
ftr-311	377	90	charities	charity	NOUN
ftr-311	377	91	;	;	PUNCT
ftr-311	377	92	rather	rather	ADV
ftr-311	377	93	,	,	PUNCT
ftr-311	377	94	it	it	PRON
ftr-311	377	95	places	place	VERB
ftr-311	377	96	the	the	DET
ftr-311	377	97	responsibility	responsibility	NOUN
ftr-311	377	98	upon	upon	SCONJ
ftr-311	377	99	taxpayers	taxpayer	NOUN
ftr-311	377	100	who	who	PRON
ftr-311	377	101	claim	claim	VERB
ftr-311	377	102	an	an	DET
ftr-311	377	103	itemized	itemize	VERB
ftr-311	377	104	deduction	deduction	NOUN
ftr-311	377	105	for	for	ADP
ftr-311	377	106	a	a	DET
ftr-311	377	107	contribution	contribution	NOUN
ftr-311	377	108	of	of	ADP
ftr-311	377	109	$	$	SYM
ftr-311	377	110	250	250	NUM
ftr-311	377	111	or	or	CCONJ
ftr-311	377	112	more	more	ADJ
ftr-311	377	113	to	to	PART
ftr-311	377	114	request	request	VERB
ftr-311	377	115	(	(	PUNCT
ftr-311	377	116	and	and	CCONJ
ftr-311	377	117	maintain	maintain	VERB
ftr-311	377	118	in	in	ADP
ftr-311	377	119	their	their	PRON
ftr-311	377	120	records	record	NOUN
ftr-311	377	121	)	)	PUNCT
ftr-311	377	122	substantiation	substantiation	NOUN
ftr-311	377	123	from	from	ADP
ftr-311	377	124	the	the	DET
ftr-311	377	125	charity	charity	NOUN
ftr-311	377	126	of	of	ADP
ftr-311	377	127	their	their	PRON
ftr-311	377	128	contribution	contribution	NOUN
ftr-311	377	129	and	and	CCONJ
ftr-311	377	130	any	any	DET
ftr-311	377	131	goods	good	NOUN
ftr-311	377	132	or	or	CCONJ
ftr-311	377	133	service	service	NOUN
ftr-311	377	134	received	receive	VERB
ftr-311	377	135	in	in	ADP
ftr-311	377	136	exchange	exchange	NOUN
ftr-311	377	137	.	.	PUNCT
ftr-311	378	1	”71	”71	NOUN
ftr-311	378	2	in	in	ADP
ftr-311	378	3	1994	1994	NUM
ftr-311	378	4	,	,	PUNCT
ftr-311	378	5	the	the	DET
ftr-311	378	6	irs	irs	PROPN
ftr-311	378	7	and	and	CCONJ
ftr-311	378	8	treasury	treasury	PROPN
ftr-311	378	9	,	,	PUNCT
ftr-311	378	10	after	after	ADP
ftr-311	378	11	providing	provide	VERB
ftr-311	378	12	some	some	DET
ftr-311	378	13	transition	transition	NOUN
ftr-311	378	14	guidance	guidance	NOUN
ftr-311	378	15	,	,	PUNCT
ftr-311	378	16	issued	issue	VERB
ftr-311	378	17	temporary	temporary	ADJ
ftr-311	378	18	and	and	CCONJ
ftr-311	378	19	proposed	propose	VERB
ftr-311	378	20	regulations	regulation	NOUN
ftr-311	378	21	implementing	implement	VERB
ftr-311	378	22	these	these	DET
ftr-311	378	23	procedures	procedure	NOUN
ftr-311	378	24	,	,	PUNCT
ftr-311	378	25	including	include	VERB
ftr-311	378	26	special	special	ADJ
ftr-311	378	27	rules	rule	NOUN
ftr-311	378	28	for	for	ADP
ftr-311	378	29	contributions	contribution	NOUN
ftr-311	378	30	made	make	VERB
ftr-311	378	31	through	through	ADP
ftr-311	378	32	payroll	payroll	NOUN
ftr-311	378	33	deductions.72	deductions.72	NOUN
ftr-311	378	34	after	after	ADP
ftr-311	378	35	a	a	DET
ftr-311	378	36	public	public	ADJ
ftr-311	378	37	hearing	hearing	NOUN
ftr-311	378	38	,	,	PUNCT
ftr-311	378	39	further	far	ADV
ftr-311	378	40	proposed	propose	VERB
ftr-311	378	41	regulations	regulation	NOUN
ftr-311	378	42	were	be	AUX
ftr-311	378	43	issued	issue	VERB
ftr-311	378	44	in	in	ADP
ftr-311	378	45	august	august	PROPN
ftr-311	378	46	1995.73	1995.73	NUM
ftr-311	378	47	the	the	DET
ftr-311	378	48	1995	1995	NUM
ftr-311	378	49	proposed	propose	VERB
ftr-311	378	50	regulations	regulation	NOUN
ftr-311	378	51	,	,	PUNCT
ftr-311	378	52	among	among	ADP
ftr-311	378	53	other	other	ADJ
ftr-311	378	54	things	thing	NOUN
ftr-311	378	55	,	,	PUNCT
ftr-311	378	56	expand	expand	VERB
ftr-311	378	57	the	the	DET
ftr-311	378	58	category	category	NOUN
ftr-311	378	59	of	of	ADP
ftr-311	378	60	goods	good	NOUN
ftr-311	378	61	or	or	CCONJ
ftr-311	378	62	services	service	NOUN
ftr-311	378	63	that	that	PRON
ftr-311	378	64	could	could	AUX
ftr-311	378	65	be	be	AUX
ftr-311	378	66	disregarded	disregard	VERB
ftr-311	378	67	,	,	PUNCT
ftr-311	378	68	such	such	ADJ
ftr-311	378	69	as	as	ADP
ftr-311	378	70	certain	certain	ADJ
ftr-311	378	71	annual	annual	ADJ
ftr-311	378	72	membership	membership	NOUN
ftr-311	378	73	payments	payment	NOUN
ftr-311	378	74	of	of	ADP
ftr-311	378	75	seventy	seventy	NUM
ftr-311	378	76	-	-	PUNCT
ftr-311	378	77	five	five	NUM
ftr-311	378	78	dollars	dollar	NOUN
ftr-311	378	79	or	or	CCONJ
ftr-311	378	80	less	less	ADJ
ftr-311	378	81	.	.	PUNCT
ftr-311	379	1	they	they	PRON
ftr-311	379	2	also	also	ADV
ftr-311	379	3	address	address	VERB
ftr-311	379	4	substantiation	substantiation	NOUN
ftr-311	379	5	of	of	ADP
ftr-311	379	6	out	out	ADP
ftr-311	379	7	-	-	PUNCT
ftr-311	379	8	of	of	ADP
ftr-311	379	9	-	-	PUNCT
ftr-311	379	10	pocket	pocket	NOUN
ftr-311	379	11	expenses	expense	NOUN
ftr-311	379	12	.	.	PUNCT
ftr-311	380	1	the	the	DET
ftr-311	380	2	proposed	propose	VERB
ftr-311	380	3	regulations	regulation	NOUN
ftr-311	380	4	regarding	regard	VERB
ftr-311	380	5	payroll	payroll	NOUN
ftr-311	380	6	deductions	deduction	NOUN
ftr-311	380	7	were	be	AUX
ftr-311	380	8	finalized	finalize	VERB
ftr-311	380	9	in	in	ADP
ftr-311	380	10	october	october	PROPN
ftr-311	380	11	1995,74	1995,74	PROPN
ftr-311	380	12	and	and	CCONJ
ftr-311	380	13	the	the	DET
ftr-311	380	14	rest	rest	NOUN
ftr-311	380	15	of	of	ADP
ftr-311	380	16	the	the	DET
ftr-311	380	17	proposed	propose	VERB
ftr-311	380	18	regulations	regulation	NOUN
ftr-311	380	19	related	relate	VERB
ftr-311	380	20	to	to	ADP
ftr-311	380	21	the	the	DET
ftr-311	380	22	acknowledgment	acknowledgment	NOUN
ftr-311	380	23	requirement	requirement	NOUN
ftr-311	380	24	became	become	VERB
ftr-311	380	25	final	final	ADJ
ftr-311	380	26	in	in	ADP
ftr-311	380	27	december	december	PROPN
ftr-311	380	28	1996.75	1996.75	NUM
ftr-311	380	29	a	a	DET
ftr-311	380	30	little	little	ADJ
ftr-311	380	31	more	more	ADJ
ftr-311	380	32	than	than	ADP
ftr-311	380	33	a	a	PRON
ftr-311	380	34	decade	decade	NOUN
ftr-311	380	35	after	after	ADP
ftr-311	380	36	obra	obra	NOUN
ftr-311	380	37	1993	1993	NUM
ftr-311	380	38	,	,	PUNCT
ftr-311	380	39	congress	congress	PROPN
ftr-311	380	40	returned	return	VERB
ftr-311	380	41	again	again	ADV
ftr-311	380	42	to	to	ADP
ftr-311	380	43	the	the	DET
ftr-311	380	44	charitable	charitable	ADJ
ftr-311	380	45	contribution	contribution	NOUN
ftr-311	380	46	substantiation	substantiation	NOUN
ftr-311	380	47	rules	rule	NOUN
ftr-311	380	48	in	in	ADP
ftr-311	380	49	the	the	DET
ftr-311	380	50	ajca	ajca	NOUN
ftr-311	380	51	,	,	PUNCT
ftr-311	380	52	applicable	applicable	ADJ
ftr-311	380	53	to	to	ADP
ftr-311	380	54	contributions	contribution	NOUN
ftr-311	380	55	made	make	VERB
ftr-311	380	56	after	after	ADP
ftr-311	380	57	june	june	PROPN
ftr-311	380	58	3	3	NUM
ftr-311	380	59	,	,	PUNCT
ftr-311	380	60	2004.76	2004.76	NUM
ftr-311	380	61	congress	congress	PROPN
ftr-311	380	62	extended	extend	VERB
ftr-311	380	63	to	to	ADP
ftr-311	380	64	all	all	DET
ftr-311	380	65	c	c	NOUN
ftr-311	380	66	-	-	NOUN
ftr-311	380	67	corporations	corporation	NOUN
ftr-311	380	68	the	the	DET
ftr-311	380	69	requirement	requirement	NOUN
ftr-311	380	70	of	of	ADP
ftr-311	380	71	a	a	DET
ftr-311	380	72	qualified	qualified	ADJ
ftr-311	380	73	appraisal	appraisal	NOUN
ftr-311	380	74	for	for	ADP
ftr-311	380	75	property	property	NOUN
ftr-311	380	76	over	over	ADP
ftr-311	380	77	$	$	SYM
ftr-311	380	78	5,000	5,000	NUM
ftr-311	380	79	.	.	PUNCT
ftr-311	381	1	congress	congress	PROPN
ftr-311	381	2	also	also	ADV
ftr-311	381	3	specified	specify	VERB
ftr-311	381	4	in	in	ADP
ftr-311	381	5	the	the	DET
ftr-311	381	6	code	code	NOUN
ftr-311	381	7	that	that	PRON
ftr-311	381	8	,	,	PUNCT
ftr-311	381	9	for	for	ADP
ftr-311	381	10	contributions	contribution	NOUN
ftr-311	381	11	over	over	ADP
ftr-311	381	12	$	$	SYM
ftr-311	381	13	500	500	NUM
ftr-311	381	14	,	,	PUNCT
ftr-311	381	15	69	69	NUM
ftr-311	381	16	.	.	PUNCT
ftr-311	382	1	joint	joint	ADJ
ftr-311	382	2	committee	committee	PROPN
ftr-311	382	3	on	on	ADP
ftr-311	382	4	taxation	taxation	NOUN
ftr-311	382	5	,	,	PUNCT
ftr-311	382	6	estimated	estimate	VERB
ftr-311	382	7	budget	budget	NOUN
ftr-311	382	8	effects	effect	NOUN
ftr-311	382	9	of	of	ADP
ftr-311	382	10	the	the	DET
ftr-311	382	11	revenue	revenue	NOUN
ftr-311	382	12	provisions	provision	NOUN
ftr-311	382	13	of	of	ADP
ftr-311	382	14	h.r	h.r	PROPN
ftr-311	382	15	.	.	PROPN
ftr-311	382	16	2264	2264	NUM
ftr-311	382	17	(	(	PUNCT
ftr-311	382	18	the	the	DET
ftr-311	382	19	omnibus	omnibus	ADJ
ftr-311	382	20	budget	budget	NOUN
ftr-311	382	21	reconciliation	reconciliation	NOUN
ftr-311	382	22	act	act	NOUN
ftr-311	382	23	of	of	ADP
ftr-311	382	24	1993	1993	NUM
ftr-311	382	25	)	)	PUNCT
ftr-311	382	26	as	as	SCONJ
ftr-311	382	27	agreed	agree	VERB
ftr-311	382	28	to	to	ADP
ftr-311	382	29	by	by	ADP
ftr-311	382	30	the	the	DET
ftr-311	382	31	conferees	conferee	NOUN
ftr-311	382	32	,	,	PUNCT
ftr-311	382	33	jcx-11	jcx-11	NOUN
ftr-311	382	34	-	-	X
ftr-311	382	35	93	93	NUM
ftr-311	382	36	(	(	PUNCT
ftr-311	382	37	aug	aug	PROPN
ftr-311	382	38	.	.	PROPN
ftr-311	382	39	4	4	NUM
ftr-311	382	40	,	,	PUNCT
ftr-311	382	41	1993	1993	NUM
ftr-311	382	42	)	)	PUNCT
ftr-311	382	43	.	.	PUNCT
ftr-311	383	1	70	70	NUM
ftr-311	383	2	i.r.c	i.r.c	NOUN
ftr-311	383	3	.	.	PUNCT
ftr-311	384	1	§	§	PROPN
ftr-311	384	2	170(f)(8)(c	170(f)(8)(c	NUM
ftr-311	384	3	)	)	PUNCT
ftr-311	384	4	.	.	PUNCT
ftr-311	385	1	71	71	NUM
ftr-311	385	2	.	.	PUNCT
ftr-311	386	1	senate	senate	PROPN
ftr-311	386	2	finance	finance	PROPN
ftr-311	386	3	committee	committee	PROPN
ftr-311	386	4	report	report	NOUN
ftr-311	386	5	on	on	ADP
ftr-311	386	6	the	the	DET
ftr-311	386	7	revenue	revenue	NOUN
ftr-311	386	8	provisions	provision	NOUN
ftr-311	386	9	of	of	ADP
ftr-311	386	10	obra	obra	PROPN
ftr-311	386	11	1993	1993	NUM
ftr-311	386	12	,	,	PUNCT
ftr-311	386	13	93	93	NUM
ftr-311	386	14	tax	tax	NOUN
ftr-311	386	15	notes	note	NOUN
ftr-311	386	16	today	today	NOUN
ftr-311	386	17	132–38	132–38	PROPN
ftr-311	386	18	(	(	PUNCT
ftr-311	386	19	june	june	PROPN
ftr-311	386	20	22	22	NUM
ftr-311	386	21	,	,	PUNCT
ftr-311	386	22	1993	1993	NUM
ftr-311	386	23	)	)	PUNCT
ftr-311	386	24	.	.	PUNCT
ftr-311	387	1	72	72	NUM
ftr-311	387	2	.	.	PUNCT
ftr-311	388	1	t.d	t.d	X
ftr-311	388	2	.	.	PROPN
ftr-311	388	3	8544	8544	NUM
ftr-311	388	4	,	,	PUNCT
ftr-311	388	5	59	59	NUM
ftr-311	388	6	fed	feed	VERB
ftr-311	388	7	.	.	PUNCT
ftr-311	389	1	reg	reg	PROPN
ftr-311	389	2	.	.	PUNCT
ftr-311	389	3	27458	27458	NUM
ftr-311	389	4	(	(	PUNCT
ftr-311	389	5	may	may	PROPN
ftr-311	389	6	27	27	NUM
ftr-311	389	7	,	,	PUNCT
ftr-311	389	8	1994	1994	NUM
ftr-311	389	9	)	)	PUNCT
ftr-311	389	10	(	(	PUNCT
ftr-311	389	11	temporary	temporary	ADJ
ftr-311	389	12	regulations	regulation	NOUN
ftr-311	389	13	)	)	PUNCT
ftr-311	389	14	;	;	PUNCT
ftr-311	389	15	59	59	NUM
ftr-311	389	16	fed	feed	VERB
ftr-311	389	17	.	.	PUNCT
ftr-311	390	1	reg	reg	PROPN
ftr-311	390	2	.	.	PUNCT
ftr-311	391	1	27515	27515	NUM
ftr-311	391	2	(	(	PUNCT
ftr-311	391	3	may	may	PROPN
ftr-311	391	4	27	27	NUM
ftr-311	391	5	,	,	PUNCT
ftr-311	391	6	1994	1994	NUM
ftr-311	391	7	)	)	PUNCT
ftr-311	391	8	(	(	PUNCT
ftr-311	391	9	proposed	propose	VERB
ftr-311	391	10	regulations	regulation	NOUN
ftr-311	391	11	)	)	PUNCT
ftr-311	391	12	.	.	PUNCT
ftr-311	392	1	73	73	NUM
ftr-311	392	2	.	.	PUNCT
ftr-311	393	1	60	60	NUM
ftr-311	393	2	fed	fed	PROPN
ftr-311	393	3	.	.	PUNCT
ftr-311	394	1	reg	reg	NOUN
ftr-311	394	2	.	.	PUNCT
ftr-311	395	1	39896	39896	NUM
ftr-311	395	2	(	(	PUNCT
ftr-311	395	3	aug	aug	PROPN
ftr-311	395	4	.	.	PROPN
ftr-311	395	5	4	4	NUM
ftr-311	395	6	,	,	PUNCT
ftr-311	395	7	1995	1995	NUM
ftr-311	395	8	)	)	PUNCT
ftr-311	395	9	.	.	PUNCT
ftr-311	396	1	74	74	NUM
ftr-311	396	2	.	.	PUNCT
ftr-311	397	1	t.d	t.d	PROPN
ftr-311	397	2	.	.	PROPN
ftr-311	397	3	8623	8623	NUM
ftr-311	397	4	,	,	PUNCT
ftr-311	397	5	60	60	NUM
ftr-311	397	6	fed	feed	VERB
ftr-311	397	7	.	.	PUNCT
ftr-311	398	1	reg	reg	NOUN
ftr-311	398	2	.	.	PUNCT
ftr-311	399	1	53126	53126	NUM
ftr-311	399	2	(	(	PUNCT
ftr-311	399	3	oct	oct	PROPN
ftr-311	399	4	.	.	PROPN
ftr-311	399	5	12	12	NUM
ftr-311	399	6	,	,	PUNCT
ftr-311	399	7	1995	1995	NUM
ftr-311	399	8	)	)	PUNCT
ftr-311	399	9	.	.	PUNCT
ftr-311	400	1	75	75	NUM
ftr-311	400	2	.	.	PUNCT
ftr-311	401	1	t.d	t.d	X
ftr-311	401	2	.	.	PROPN
ftr-311	401	3	8690	8690	NUM
ftr-311	401	4	,	,	PUNCT
ftr-311	401	5	61	61	NUM
ftr-311	401	6	fed	feed	VERB
ftr-311	401	7	.	.	PUNCT
ftr-311	402	1	reg	reg	NOUN
ftr-311	402	2	.	.	PUNCT
ftr-311	403	1	65946	65946	NUM
ftr-311	403	2	(	(	PUNCT
ftr-311	403	3	dec	dec	PROPN
ftr-311	403	4	.	.	PROPN
ftr-311	403	5	16	16	NUM
ftr-311	403	6	,	,	PUNCT
ftr-311	403	7	1996	1996	NUM
ftr-311	403	8	)	)	PUNCT
ftr-311	403	9	.	.	PUNCT
ftr-311	404	1	76	76	NUM
ftr-311	404	2	.	.	PUNCT
ftr-311	405	1	ajca	ajca	PROPN
ftr-311	405	2	,	,	PUNCT
ftr-311	405	3	supra	supra	PROPN
ftr-311	405	4	note	note	PROPN
ftr-311	405	5	53	53	NUM
ftr-311	405	6	,	,	PUNCT
ftr-311	405	7	§	§	PROPN
ftr-311	405	8	883	883	NUM
ftr-311	405	9	,	,	PUNCT
ftr-311	405	10	118	118	NUM
ftr-311	405	11	stat	stat	NOUN
ftr-311	405	12	.	.	PUNCT
ftr-311	406	1	at	at	ADP
ftr-311	406	2	1631	1631	NUM
ftr-311	406	3	.	.	PUNCT
ftr-311	407	1	2013	2013	NUM
ftr-311	407	2	]	]	PUNCT
ftr-311	407	3	reforming	reform	VERB
ftr-311	407	4	the	the	DET
ftr-311	407	5	charitable	charitable	ADJ
ftr-311	407	6	contribution	contribution	NOUN
ftr-311	407	7	substantiation	substantiation	NOUN
ftr-311	407	8	rules	rule	VERB
ftr-311	407	9	293	293	NUM
ftr-311	407	10	taxpayers	taxpayer	NOUN
ftr-311	407	11	,	,	PUNCT
ftr-311	407	12	except	except	SCONJ
ftr-311	407	13	certain	certain	ADJ
ftr-311	407	14	c	c	NOUN
ftr-311	407	15	-	-	NOUN
ftr-311	407	16	corporations	corporation	NOUN
ftr-311	407	17	,	,	PUNCT
ftr-311	407	18	must	must	AUX
ftr-311	407	19	include	include	VERB
ftr-311	407	20	with	with	ADP
ftr-311	407	21	the	the	DET
ftr-311	407	22	return	return	NOUN
ftr-311	407	23	a	a	DET
ftr-311	407	24	description	description	NOUN
ftr-311	407	25	of	of	ADP
ftr-311	407	26	the	the	DET
ftr-311	407	27	property	property	NOUN
ftr-311	407	28	“	"	PUNCT
ftr-311	407	29	and	and	CCONJ
ftr-311	407	30	such	such	ADJ
ftr-311	407	31	other	other	ADJ
ftr-311	407	32	information	information	NOUN
ftr-311	407	33	as	as	SCONJ
ftr-311	407	34	the	the	DET
ftr-311	407	35	secretary	secretary	NOUN
ftr-311	407	36	may	may	AUX
ftr-311	407	37	require	require	VERB
ftr-311	407	38	.	.	PUNCT
ftr-311	407	39	”77	”77	VERB
ftr-311	408	1	the	the	DET
ftr-311	408	2	ajca	ajca	PROPN
ftr-311	408	3	also	also	ADV
ftr-311	408	4	provided	provide	VERB
ftr-311	408	5	that	that	SCONJ
ftr-311	408	6	if	if	SCONJ
ftr-311	408	7	the	the	DET
ftr-311	408	8	amount	amount	NOUN
ftr-311	408	9	of	of	ADP
ftr-311	408	10	the	the	DET
ftr-311	408	11	contribution	contribution	NOUN
ftr-311	408	12	of	of	ADP
ftr-311	408	13	property	property	NOUN
ftr-311	408	14	other	other	ADJ
ftr-311	408	15	than	than	ADP
ftr-311	408	16	cash	cash	NOUN
ftr-311	408	17	,	,	PUNCT
ftr-311	408	18	inventory	inventory	NOUN
ftr-311	408	19	,	,	PUNCT
ftr-311	408	20	or	or	CCONJ
ftr-311	408	21	publicly	publicly	ADV
ftr-311	408	22	traded	trade	VERB
ftr-311	408	23	securities	security	NOUN
ftr-311	408	24	exceeds	exceed	VERB
ftr-311	408	25	$	$	SYM
ftr-311	408	26	5,000	5,000	NUM
ftr-311	408	27	,	,	PUNCT
ftr-311	408	28	then	then	ADV
ftr-311	408	29	the	the	DET
ftr-311	408	30	donor	donor	NOUN
ftr-311	408	31	(	(	PUNCT
ftr-311	408	32	whether	whether	SCONJ
ftr-311	408	33	an	an	DET
ftr-311	408	34	individual	individual	ADJ
ftr-311	408	35	,	,	PUNCT
ftr-311	408	36	partnership	partnership	NOUN
ftr-311	408	37	,	,	PUNCT
ftr-311	408	38	or	or	CCONJ
ftr-311	408	39	corporation	corporation	NOUN
ftr-311	408	40	)	)	PUNCT
ftr-311	408	41	must	must	AUX
ftr-311	408	42	prepare	prepare	VERB
ftr-311	408	43	a	a	DET
ftr-311	408	44	qualified	qualified	ADJ
ftr-311	408	45	appraisal	appraisal	NOUN
ftr-311	408	46	and	and	CCONJ
ftr-311	408	47	,	,	PUNCT
ftr-311	408	48	for	for	ADP
ftr-311	408	49	contributions	contribution	NOUN
ftr-311	408	50	above	above	ADP
ftr-311	408	51	$	$	SYM
ftr-311	408	52	500,000	500,000	NUM
ftr-311	408	53	,	,	PUNCT
ftr-311	408	54	attach	attach	VERB
ftr-311	408	55	the	the	DET
ftr-311	408	56	qualified	qualified	ADJ
ftr-311	408	57	appraisal	appraisal	NOUN
ftr-311	408	58	to	to	ADP
ftr-311	408	59	the	the	DET
ftr-311	408	60	donor	donor	NOUN
ftr-311	408	61	’s	’s	PART
ftr-311	408	62	tax	tax	NOUN
ftr-311	408	63	return	return	NOUN
ftr-311	408	64	.	.	PUNCT
ftr-311	409	1	“	"	PUNCT
ftr-311	409	2	congress	congress	PROPN
ftr-311	409	3	believed	believe	VERB
ftr-311	409	4	that	that	SCONJ
ftr-311	409	5	requiring	require	VERB
ftr-311	409	6	c	c	NOUN
ftr-311	409	7	-	-	PUNCT
ftr-311	409	8	corporations	corporation	NOUN
ftr-311	409	9	to	to	PART
ftr-311	409	10	obtain	obtain	VERB
ftr-311	409	11	a	a	DET
ftr-311	409	12	qualified	qualified	ADJ
ftr-311	409	13	appraisal	appraisal	NOUN
ftr-311	409	14	for	for	ADP
ftr-311	409	15	charitable	charitable	ADJ
ftr-311	409	16	contributions	contribution	NOUN
ftr-311	409	17	of	of	ADP
ftr-311	409	18	certain	certain	ADJ
ftr-311	409	19	property	property	NOUN
ftr-311	409	20	in	in	ADP
ftr-311	409	21	excess	excess	NOUN
ftr-311	409	22	of	of	ADP
ftr-311	409	23	$	$	SYM
ftr-311	409	24	5,000	5,000	NUM
ftr-311	409	25	,	,	PUNCT
ftr-311	409	26	and	and	CCONJ
ftr-311	409	27	requiring	require	VERB
ftr-311	409	28	that	that	SCONJ
ftr-311	409	29	appraisals	appraisal	NOUN
ftr-311	409	30	be	be	AUX
ftr-311	409	31	attached	attach	VERB
ftr-311	409	32	to	to	ADP
ftr-311	409	33	a	a	DET
ftr-311	409	34	taxpayer	taxpayer	NOUN
ftr-311	409	35	’s	’s	PART
ftr-311	409	36	return	return	NOUN
ftr-311	409	37	for	for	ADP
ftr-311	409	38	large	large	ADJ
ftr-311	409	39	gifts	gift	NOUN
ftr-311	409	40	,	,	PUNCT
ftr-311	409	41	would	would	AUX
ftr-311	409	42	reduce	reduce	VERB
ftr-311	409	43	valuation	valuation	NOUN
ftr-311	409	44	abuses	abuse	NOUN
ftr-311	409	45	.	.	PUNCT
ftr-311	410	1	”78	”78	ADV
ftr-311	410	2	the	the	DET
ftr-311	410	3	legislation	legislation	NOUN
ftr-311	410	4	specified	specify	VERB
ftr-311	410	5	that	that	SCONJ
ftr-311	410	6	no	no	DET
ftr-311	410	7	deduction	deduction	NOUN
ftr-311	410	8	shall	shall	AUX
ftr-311	410	9	be	be	AUX
ftr-311	410	10	allowed	allow	VERB
ftr-311	410	11	if	if	SCONJ
ftr-311	410	12	the	the	DET
ftr-311	410	13	taxpayer	taxpayer	NOUN
ftr-311	410	14	failed	fail	VERB
ftr-311	410	15	to	to	PART
ftr-311	410	16	meet	meet	VERB
ftr-311	410	17	requirements	requirement	NOUN
ftr-311	410	18	regarding	regard	VERB
ftr-311	410	19	obtaining	obtain	VERB
ftr-311	410	20	a	a	DET
ftr-311	410	21	qualified	qualified	ADJ
ftr-311	410	22	appraisal	appraisal	NOUN
ftr-311	410	23	and	and	CCONJ
ftr-311	410	24	attaching	attach	VERB
ftr-311	410	25	information	information	NOUN
ftr-311	410	26	about	about	ADP
ftr-311	410	27	the	the	DET
ftr-311	410	28	property	property	NOUN
ftr-311	410	29	or	or	CCONJ
ftr-311	410	30	including	include	VERB
ftr-311	410	31	information	information	NOUN
ftr-311	410	32	regarding	regard	VERB
ftr-311	410	33	the	the	DET
ftr-311	410	34	property	property	NOUN
ftr-311	410	35	unless	unless	SCONJ
ftr-311	410	36	failure	failure	NOUN
ftr-311	410	37	to	to	PART
ftr-311	410	38	meet	meet	VERB
ftr-311	410	39	these	these	DET
ftr-311	410	40	requirements	requirement	NOUN
ftr-311	410	41	as	as	ADP
ftr-311	410	42	applicable	applicable	ADJ
ftr-311	410	43	“	"	PUNCT
ftr-311	410	44	is	be	AUX
ftr-311	410	45	due	due	ADJ
ftr-311	410	46	to	to	ADP
ftr-311	410	47	reasonable	reasonable	ADJ
ftr-311	410	48	cause	cause	NOUN
ftr-311	410	49	and	and	CCONJ
ftr-311	410	50	not	not	PART
ftr-311	410	51	to	to	PART
ftr-311	410	52	willful	willful	ADJ
ftr-311	410	53	neglect	neglect	NOUN
ftr-311	410	54	.	.	PUNCT
ftr-311	411	1	”79	”79	PROPN
ftr-311	411	2	the	the	DET
ftr-311	411	3	ajca	ajca	PROPN
ftr-311	411	4	established	establish	VERB
ftr-311	411	5	special	special	ADJ
ftr-311	411	6	elaborate	elaborate	ADJ
ftr-311	411	7	rules	rule	NOUN
ftr-311	411	8	regarding	regard	VERB
ftr-311	411	9	deductions	deduction	NOUN
ftr-311	411	10	for	for	ADP
ftr-311	411	11	contributions	contribution	NOUN
ftr-311	411	12	of	of	ADP
ftr-311	411	13	used	use	VERB
ftr-311	411	14	vehicles	vehicle	NOUN
ftr-311	411	15	(	(	PUNCT
ftr-311	411	16	i.e.	i.e.	X
ftr-311	411	17	,	,	PUNCT
ftr-311	411	18	automobiles	automobile	NOUN
ftr-311	411	19	,	,	PUNCT
ftr-311	411	20	boats	boat	NOUN
ftr-311	411	21	,	,	PUNCT
ftr-311	411	22	and	and	CCONJ
ftr-311	411	23	airplanes	airplane	NOUN
ftr-311	411	24	)	)	PUNCT
ftr-311	411	25	,	,	PUNCT
ftr-311	411	26	effective	effective	ADJ
ftr-311	411	27	after	after	ADP
ftr-311	411	28	december	december	PROPN
ftr-311	411	29	31	31	NUM
ftr-311	411	30	,	,	PUNCT
ftr-311	411	31	2004	2004	NUM
ftr-311	411	32	.	.	PUNCT
ftr-311	412	1	these	these	DET
ftr-311	412	2	rules	rule	NOUN
ftr-311	412	3	limit	limit	VERB
ftr-311	412	4	the	the	DET
ftr-311	412	5	donor	donor	NOUN
ftr-311	412	6	’s	’s	PART
ftr-311	412	7	deduction	deduction	NOUN
ftr-311	412	8	in	in	ADP
ftr-311	412	9	most	most	ADJ
ftr-311	412	10	cases	case	NOUN
ftr-311	412	11	to	to	ADP
ftr-311	412	12	the	the	DET
ftr-311	412	13	gross	gross	ADJ
ftr-311	412	14	proceeds	proceed	NOUN
ftr-311	412	15	received	receive	VERB
ftr-311	412	16	by	by	ADP
ftr-311	412	17	the	the	DET
ftr-311	412	18	donee	donee	NOUN
ftr-311	412	19	upon	upon	SCONJ
ftr-311	412	20	sale	sale	NOUN
ftr-311	412	21	of	of	ADP
ftr-311	412	22	the	the	DET
ftr-311	412	23	vehicle	vehicle	NOUN
ftr-311	412	24	,	,	PUNCT
ftr-311	412	25	which	which	PRON
ftr-311	412	26	the	the	DET
ftr-311	412	27	donee	donee	NOUN
ftr-311	412	28	must	must	AUX
ftr-311	412	29	report	report	VERB
ftr-311	412	30	to	to	ADP
ftr-311	412	31	the	the	DET
ftr-311	412	32	donor	donor	NOUN
ftr-311	412	33	,	,	PUNCT
ftr-311	412	34	and	and	CCONJ
ftr-311	412	35	which	which	PRON
ftr-311	412	36	the	the	DET
ftr-311	412	37	donor	donor	NOUN
ftr-311	412	38	must	must	AUX
ftr-311	412	39	reveal	reveal	VERB
ftr-311	412	40	on	on	ADP
ftr-311	412	41	his	his	PRON
ftr-311	412	42	or	or	CCONJ
ftr-311	412	43	her	her	PRON
ftr-311	412	44	tax	tax	NOUN
ftr-311	412	45	return.80	return.80	PROPN
ftr-311	412	46	congress	congress	PROPN
ftr-311	412	47	did	do	AUX
ftr-311	412	48	not	not	PART
ftr-311	412	49	wait	wait	VERB
ftr-311	412	50	another	another	DET
ftr-311	412	51	decade	decade	NOUN
ftr-311	412	52	to	to	PART
ftr-311	412	53	tighten	tighten	VERB
ftr-311	412	54	further	far	ADV
ftr-311	412	55	the	the	DET
ftr-311	412	56	charitable	charitable	ADJ
ftr-311	412	57	contribution	contribution	NOUN
ftr-311	412	58	substantiation	substantiation	NOUN
ftr-311	412	59	requirements	requirement	NOUN
ftr-311	412	60	.	.	PUNCT
ftr-311	413	1	just	just	ADV
ftr-311	413	2	two	two	NUM
ftr-311	413	3	years	year	NOUN
ftr-311	413	4	later	later	ADV
ftr-311	413	5	,	,	PUNCT
ftr-311	413	6	in	in	ADP
ftr-311	413	7	the	the	DET
ftr-311	413	8	ppa	ppa	PROPN
ftr-311	413	9	,	,	PUNCT
ftr-311	413	10	congress	congress	PROPN
ftr-311	413	11	made	make	VERB
ftr-311	413	12	additional	additional	ADJ
ftr-311	413	13	changes	change	NOUN
ftr-311	413	14	,	,	PUNCT
ftr-311	413	15	effective	effective	ADJ
ftr-311	413	16	after	after	ADP
ftr-311	413	17	august	august	PROPN
ftr-311	413	18	17	17	NUM
ftr-311	413	19	,	,	PUNCT
ftr-311	413	20	2006.81	2006.81	NUM
ftr-311	413	21	section	section	NOUN
ftr-311	413	22	170(f)(17	170(f)(17	NUM
ftr-311	413	23	)	)	PUNCT
ftr-311	413	24	provides	provide	VERB
ftr-311	413	25	that	that	SCONJ
ftr-311	413	26	no	no	DET
ftr-311	413	27	deduction	deduction	NOUN
ftr-311	413	28	is	be	AUX
ftr-311	413	29	to	to	PART
ftr-311	413	30	be	be	AUX
ftr-311	413	31	allowed	allow	VERB
ftr-311	413	32	for	for	ADP
ftr-311	413	33	any	any	DET
ftr-311	413	34	contribution	contribution	NOUN
ftr-311	413	35	of	of	ADP
ftr-311	413	36	a	a	DET
ftr-311	413	37	cash	cash	NOUN
ftr-311	413	38	,	,	PUNCT
ftr-311	413	39	check	check	NOUN
ftr-311	413	40	,	,	PUNCT
ftr-311	413	41	or	or	CCONJ
ftr-311	413	42	other	other	ADJ
ftr-311	413	43	monetary	monetary	ADJ
ftr-311	413	44	gift	gift	NOUN
ftr-311	413	45	unless	unless	SCONJ
ftr-311	413	46	the	the	DET
ftr-311	413	47	donor	donor	NOUN
ftr-311	413	48	maintains	maintain	VERB
ftr-311	413	49	as	as	ADP
ftr-311	413	50	a	a	DET
ftr-311	413	51	record	record	NOUN
ftr-311	413	52	of	of	ADP
ftr-311	413	53	the	the	DET
ftr-311	413	54	contribution	contribution	NOUN
ftr-311	413	55	a	a	DET
ftr-311	413	56	bank	bank	NOUN
ftr-311	413	57	record	record	NOUN
ftr-311	413	58	or	or	CCONJ
ftr-311	413	59	a	a	DET
ftr-311	413	60	written	write	VERB
ftr-311	413	61	communication	communication	NOUN
ftr-311	413	62	from	from	ADP
ftr-311	413	63	the	the	DET
ftr-311	413	64	donee	donee	NOUN
ftr-311	413	65	showing	show	VERB
ftr-311	413	66	the	the	DET
ftr-311	413	67	name	name	NOUN
ftr-311	413	68	of	of	ADP
ftr-311	413	69	the	the	DET
ftr-311	413	70	donee	donee	NOUN
ftr-311	413	71	organization	organization	NOUN
ftr-311	413	72	,	,	PUNCT
ftr-311	413	73	the	the	DET
ftr-311	413	74	date	date	NOUN
ftr-311	413	75	of	of	ADP
ftr-311	413	76	the	the	DET
ftr-311	413	77	contribution	contribution	NOUN
ftr-311	413	78	,	,	PUNCT
ftr-311	413	79	and	and	CCONJ
ftr-311	413	80	the	the	DET
ftr-311	413	81	amount	amount	NOUN
ftr-311	413	82	of	of	ADP
ftr-311	413	83	the	the	DET
ftr-311	413	84	contribution	contribution	NOUN
ftr-311	413	85	.	.	PUNCT
ftr-311	414	1	the	the	DET
ftr-311	414	2	jct	jct	PROPN
ftr-311	414	3	has	have	AUX
ftr-311	414	4	explained	explain	VERB
ftr-311	414	5	that	that	SCONJ
ftr-311	414	6	this	this	DET
ftr-311	414	7	provision	provision	NOUN
ftr-311	414	8	“	"	PUNCT
ftr-311	414	9	is	be	AUX
ftr-311	414	10	77	77	NUM
ftr-311	414	11	.	.	PUNCT
ftr-311	414	12	i.r.c	i.r.c	NOUN
ftr-311	414	13	.	.	PUNCT
ftr-311	415	1	§	§	PROPN
ftr-311	415	2	170(f)(11)(b	170(f)(11)(b	NUM
ftr-311	415	3	)	)	PUNCT
ftr-311	415	4	.	.	PUNCT
ftr-311	416	1	78	78	NUM
ftr-311	416	2	.	.	PUNCT
ftr-311	417	1	joint	joint	ADJ
ftr-311	417	2	committee	committee	PROPN
ftr-311	417	3	on	on	ADP
ftr-311	417	4	taxation	taxation	NOUN
ftr-311	417	5	,	,	PUNCT
ftr-311	417	6	general	general	ADJ
ftr-311	417	7	explanation	explanation	NOUN
ftr-311	417	8	of	of	ADP
ftr-311	417	9	tax	tax	NOUN
ftr-311	417	10	legislation	legislation	NOUN
ftr-311	417	11	enacted	enact	VERB
ftr-311	417	12	in	in	ADP
ftr-311	417	13	the	the	DET
ftr-311	417	14	108th	108th	ADJ
ftr-311	417	15	congress	congress	PROPN
ftr-311	417	16	,	,	PUNCT
ftr-311	417	17	jcs-5	jcs-5	NOUN
ftr-311	417	18	-	-	SYM
ftr-311	417	19	05	05	NUM
ftr-311	417	20	,	,	PUNCT
ftr-311	417	21	at	at	ADP
ftr-311	417	22	462	462	NUM
ftr-311	417	23	(	(	PUNCT
ftr-311	417	24	may	may	PROPN
ftr-311	417	25	31	31	NUM
ftr-311	417	26	,	,	PUNCT
ftr-311	417	27	2005	2005	NUM
ftr-311	417	28	)	)	PUNCT
ftr-311	417	29	.	.	PUNCT
ftr-311	418	1	79	79	NUM
ftr-311	418	2	.	.	PUNCT
ftr-311	419	1	ajca	ajca	PROPN
ftr-311	419	2	,	,	PUNCT
ftr-311	419	3	supra	supra	PROPN
ftr-311	419	4	note	note	PROPN
ftr-311	419	5	53	53	NUM
ftr-311	419	6	,	,	PUNCT
ftr-311	419	7	§	§	PROPN
ftr-311	419	8	883(a	883(a	PROPN
ftr-311	419	9	)	)	PUNCT
ftr-311	419	10	,	,	PUNCT
ftr-311	419	11	118	118	NUM
ftr-311	419	12	stat	stat	NOUN
ftr-311	419	13	.	.	PUNCT
ftr-311	420	1	at	at	ADP
ftr-311	420	2	1631	1631	NUM
ftr-311	420	3	,	,	PUNCT
ftr-311	420	4	(	(	PUNCT
ftr-311	420	5	codified	codify	VERB
ftr-311	420	6	at	at	ADP
ftr-311	420	7	i.r.c	i.r.c	NOUN
ftr-311	420	8	.	.	PUNCT
ftr-311	421	1	§	§	PROPN
ftr-311	421	2	170(f)(11)(a)(ii)(ii	170(f)(11)(a)(ii)(ii	NUM
ftr-311	421	3	)	)	PUNCT
ftr-311	421	4	)	)	PUNCT
ftr-311	421	5	.	.	PUNCT
ftr-311	422	1	the	the	DET
ftr-311	422	2	ajca	ajca	PROPN
ftr-311	422	3	also	also	ADV
ftr-311	422	4	included	include	VERB
ftr-311	422	5	exceptions	exception	NOUN
ftr-311	422	6	from	from	ADP
ftr-311	422	7	the	the	DET
ftr-311	422	8	new	new	ADJ
ftr-311	422	9	requirements	requirement	NOUN
ftr-311	422	10	for	for	ADP
ftr-311	422	11	contributions	contribution	NOUN
ftr-311	422	12	of	of	ADP
ftr-311	422	13	more	more	ADJ
ftr-311	422	14	than	than	ADP
ftr-311	422	15	$	$	SYM
ftr-311	422	16	5,000	5,000	NUM
ftr-311	422	17	and	and	CCONJ
ftr-311	422	18	those	those	PRON
ftr-311	422	19	of	of	ADP
ftr-311	422	20	more	more	ADJ
ftr-311	422	21	than	than	ADP
ftr-311	422	22	$	$	SYM
ftr-311	422	23	500,000	500,000	NUM
ftr-311	422	24	for	for	ADP
ftr-311	422	25	readily	readily	ADV
ftr-311	422	26	valued	value	VERB
ftr-311	422	27	property	property	NOUN
ftr-311	422	28	,	,	PUNCT
ftr-311	422	29	including	include	VERB
ftr-311	422	30	publicly	publicly	ADV
ftr-311	422	31	traded	trade	VERB
ftr-311	422	32	securities	security	NOUN
ftr-311	422	33	,	,	PUNCT
ftr-311	422	34	as	as	SCONJ
ftr-311	422	35	defined	define	VERB
ftr-311	422	36	in	in	ADP
ftr-311	422	37	i.r.c	i.r.c	NOUN
ftr-311	422	38	.	.	PUNCT
ftr-311	423	1	§	§	PROPN
ftr-311	423	2	6050l	6050l	NUM
ftr-311	423	3	.	.	PUNCT
ftr-311	424	1	80	80	NUM
ftr-311	424	2	.	.	PUNCT
ftr-311	425	1	ajca	ajca	PROPN
ftr-311	425	2	,	,	PUNCT
ftr-311	425	3	supra	supra	PROPN
ftr-311	425	4	note	note	PROPN
ftr-311	425	5	53	53	NUM
ftr-311	425	6	,	,	PUNCT
ftr-311	425	7	§	§	PROPN
ftr-311	425	8	884	884	NUM
ftr-311	425	9	,	,	PUNCT
ftr-311	425	10	118	118	NUM
ftr-311	425	11	stat	stat	NOUN
ftr-311	425	12	.	.	PUNCT
ftr-311	426	1	at	at	ADP
ftr-311	426	2	1632	1632	NUM
ftr-311	426	3	(	(	PUNCT
ftr-311	426	4	codified	codify	VERB
ftr-311	426	5	at	at	ADP
ftr-311	426	6	i.r.c	i.r.c	NOUN
ftr-311	426	7	.	.	PUNCT
ftr-311	427	1	§	§	PROPN
ftr-311	427	2	170(f)(12	170(f)(12	NUM
ftr-311	427	3	)	)	PUNCT
ftr-311	427	4	)	)	PUNCT
ftr-311	427	5	.	.	PUNCT
ftr-311	428	1	the	the	DET
ftr-311	428	2	legislation	legislation	NOUN
ftr-311	428	3	also	also	ADV
ftr-311	428	4	included	include	VERB
ftr-311	428	5	a	a	DET
ftr-311	428	6	special	special	ADJ
ftr-311	428	7	provision	provision	NOUN
ftr-311	428	8	limiting	limit	VERB
ftr-311	428	9	the	the	DET
ftr-311	428	10	tax	tax	NOUN
ftr-311	428	11	deduction	deduction	NOUN
ftr-311	428	12	for	for	ADP
ftr-311	428	13	gifts	gift	NOUN
ftr-311	428	14	of	of	ADP
ftr-311	428	15	copyrights	copyright	NOUN
ftr-311	428	16	,	,	PUNCT
ftr-311	428	17	patents	patent	NOUN
ftr-311	428	18	,	,	PUNCT
ftr-311	428	19	and	and	CCONJ
ftr-311	428	20	the	the	DET
ftr-311	428	21	like	like	ADJ
ftr-311	428	22	(	(	PUNCT
ftr-311	428	23	in	in	ADP
ftr-311	428	24	general	general	ADJ
ftr-311	428	25	)	)	PUNCT
ftr-311	428	26	to	to	ADP
ftr-311	428	27	the	the	DET
ftr-311	428	28	amount	amount	NOUN
ftr-311	428	29	of	of	ADP
ftr-311	428	30	income	income	NOUN
ftr-311	428	31	received	receive	VERB
ftr-311	428	32	by	by	ADP
ftr-311	428	33	the	the	DET
ftr-311	428	34	donee	donee	NOUN
ftr-311	428	35	.	.	PUNCT
ftr-311	429	1	i	i	PRON
ftr-311	429	2	d.	d.	PROPN
ftr-311	429	3	§	§	PROPN
ftr-311	429	4	882(b)(1	882(b)(1	PROPN
ftr-311	429	5	)	)	PUNCT
ftr-311	429	6	,	,	PUNCT
ftr-311	429	7	118	118	NUM
ftr-311	429	8	stat	stat	NOUN
ftr-311	429	9	.	.	PUNCT
ftr-311	430	1	at	at	ADP
ftr-311	430	2	1630	1630	NUM
ftr-311	430	3	(	(	PUNCT
ftr-311	430	4	codified	codify	VERB
ftr-311	430	5	at	at	ADP
ftr-311	430	6	i.r.c	i.r.c	NOUN
ftr-311	430	7	.	.	PUNCT
ftr-311	431	1	§	§	PROPN
ftr-311	431	2	170(m	170(m	PROPN
ftr-311	431	3	)	)	PUNCT
ftr-311	431	4	)	)	PUNCT
ftr-311	431	5	.	.	PUNCT
ftr-311	432	1	81	81	NUM
ftr-311	432	2	.	.	PUNCT
ftr-311	433	1	ppa	ppa	PROPN
ftr-311	433	2	,	,	PUNCT
ftr-311	433	3	supra	supra	PROPN
ftr-311	433	4	note	note	PROPN
ftr-311	433	5	54	54	NUM
ftr-311	433	6	,	,	PUNCT
ftr-311	433	7	§	§	PROPN
ftr-311	433	8	1217	1217	NUM
ftr-311	433	9	,	,	PUNCT
ftr-311	433	10	120	120	NUM
ftr-311	433	11	stat	stat	NOUN
ftr-311	433	12	.	.	PUNCT
ftr-311	434	1	at	at	ADP
ftr-311	434	2	1080	1080	NUM
ftr-311	434	3	(	(	PUNCT
ftr-311	434	4	codified	codify	VERB
ftr-311	434	5	at	at	ADP
ftr-311	434	6	i.r.c	i.r.c	NOUN
ftr-311	434	7	.	.	PUNCT
ftr-311	435	1	§	§	PROPN
ftr-311	435	2	170(f)(17	170(f)(17	NUM
ftr-311	435	3	)	)	PUNCT
ftr-311	435	4	)	)	PUNCT
ftr-311	435	5	.	.	PUNCT
ftr-311	436	1	294	294	NUM
ftr-311	436	2	florida	florida	PROPN
ftr-311	436	3	tax	tax	NOUN
ftr-311	436	4	review	review	NOUN
ftr-311	436	5	[	[	X
ftr-311	436	6	vol	vol	NOUN
ftr-311	436	7	.	.	PUNCT
ftr-311	436	8	14:7	14:7	NUM
ftr-311	436	9	intended	intend	VERB
ftr-311	436	10	to	to	PART
ftr-311	436	11	provide	provide	VERB
ftr-311	436	12	greater	great	ADJ
ftr-311	436	13	certainty	certainty	NOUN
ftr-311	436	14	,	,	PUNCT
ftr-311	436	15	both	both	CCONJ
ftr-311	436	16	to	to	ADP
ftr-311	436	17	taxpayers	taxpayer	NOUN
ftr-311	436	18	and	and	CCONJ
ftr-311	436	19	to	to	ADP
ftr-311	436	20	the	the	DET
ftr-311	436	21	secretary	secretary	NOUN
ftr-311	436	22	,	,	PUNCT
ftr-311	436	23	in	in	ADP
ftr-311	436	24	determining	determine	VERB
ftr-311	436	25	what	what	PRON
ftr-311	436	26	may	may	AUX
ftr-311	436	27	be	be	AUX
ftr-311	436	28	deducted	deduct	VERB
ftr-311	436	29	as	as	ADP
ftr-311	436	30	a	a	DET
ftr-311	436	31	charitable	charitable	ADJ
ftr-311	436	32	contribution	contribution	NOUN
ftr-311	436	33	.	.	PUNCT
ftr-311	437	1	”82	”82	VERB
ftr-311	437	2	the	the	DET
ftr-311	437	3	ppa	ppa	PROPN
ftr-311	437	4	provided	provide	VERB
ftr-311	437	5	statutory	statutory	ADJ
ftr-311	437	6	requirements	requirement	NOUN
ftr-311	437	7	for	for	ADP
ftr-311	437	8	“	"	PUNCT
ftr-311	437	9	qualified	qualified	ADJ
ftr-311	437	10	appraisal	appraisal	NOUN
ftr-311	437	11	”	"	PUNCT
ftr-311	437	12	and	and	CCONJ
ftr-311	437	13	“	"	PUNCT
ftr-311	437	14	qualified	qualified	ADJ
ftr-311	437	15	appraiser	appraiser	NOUN
ftr-311	437	16	.	.	PUNCT
ftr-311	437	17	”	"	PUNCT
ftr-311	438	1	these	these	DET
ftr-311	438	2	provisions	provision	NOUN
ftr-311	438	3	specify	specify	VERB
ftr-311	438	4	,	,	PUNCT
ftr-311	438	5	for	for	ADP
ftr-311	438	6	example	example	NOUN
ftr-311	438	7	,	,	PUNCT
ftr-311	438	8	that	that	SCONJ
ftr-311	438	9	a	a	DET
ftr-311	438	10	qualified	qualified	ADJ
ftr-311	438	11	appraisal	appraisal	NOUN
ftr-311	438	12	must	must	AUX
ftr-311	438	13	be	be	AUX
ftr-311	438	14	conducted	conduct	VERB
ftr-311	438	15	by	by	ADP
ftr-311	438	16	a	a	DET
ftr-311	438	17	qualified	qualified	ADJ
ftr-311	438	18	appraiser	appraiser	NOUN
ftr-311	438	19	“	"	PUNCT
ftr-311	438	20	in	in	ADP
ftr-311	438	21	accordance	accordance	NOUN
ftr-311	438	22	with	with	ADP
ftr-311	438	23	generally	generally	ADV
ftr-311	438	24	accepted	accept	VERB
ftr-311	438	25	appraisal	appraisal	NOUN
ftr-311	438	26	standards	standard	NOUN
ftr-311	438	27	”	"	PUNCT
ftr-311	438	28	and	and	CCONJ
ftr-311	438	29	that	that	SCONJ
ftr-311	438	30	,	,	PUNCT
ftr-311	438	31	in	in	ADP
ftr-311	438	32	general	general	ADJ
ftr-311	438	33	,	,	PUNCT
ftr-311	438	34	a	a	DET
ftr-311	438	35	qualified	qualified	ADJ
ftr-311	438	36	appraiser	appraiser	NOUN
ftr-311	438	37	has	have	AUX
ftr-311	438	38	“	"	PUNCT
ftr-311	438	39	earned	earn	VERB
ftr-311	438	40	an	an	DET
ftr-311	438	41	appraisal	appraisal	NOUN
ftr-311	438	42	designation	designation	NOUN
ftr-311	438	43	from	from	ADP
ftr-311	438	44	a	a	DET
ftr-311	438	45	recognized	recognize	VERB
ftr-311	438	46	professional	professional	ADJ
ftr-311	438	47	appraiser	appraiser	NOUN
ftr-311	438	48	organization	organization	NOUN
ftr-311	438	49	or	or	CCONJ
ftr-311	438	50	has	have	AUX
ftr-311	438	51	otherwise	otherwise	ADV
ftr-311	438	52	met	meet	VERB
ftr-311	438	53	minimum	minimum	ADJ
ftr-311	438	54	education	education	NOUN
ftr-311	438	55	and	and	CCONJ
ftr-311	438	56	experience	experience	NOUN
ftr-311	438	57	requirements	requirement	NOUN
ftr-311	438	58	set	set	VERB
ftr-311	438	59	forth	forth	ADP
ftr-311	438	60	in	in	ADP
ftr-311	438	61	regulations	regulation	NOUN
ftr-311	438	62	prescribed	prescribe	VERB
ftr-311	438	63	by	by	ADP
ftr-311	438	64	the	the	DET
ftr-311	438	65	secretary	secretary	NOUN
ftr-311	438	66	”	"	PUNCT
ftr-311	438	67	as	as	ADV
ftr-311	438	68	well	well	ADV
ftr-311	438	69	as	as	ADV
ftr-311	438	70	regularly	regularly	ADV
ftr-311	438	71	performs	perform	VERB
ftr-311	438	72	appraisals	appraisal	NOUN
ftr-311	438	73	for	for	ADP
ftr-311	438	74	compensation.83	compensation.83	ADJ
ftr-311	438	75	the	the	DET
ftr-311	438	76	ppa	ppa	PROPN
ftr-311	438	77	also	also	ADV
ftr-311	438	78	introduced	introduce	VERB
ftr-311	438	79	special	special	ADJ
ftr-311	438	80	rules	rule	NOUN
ftr-311	438	81	for	for	ADP
ftr-311	438	82	certain	certain	ADJ
ftr-311	438	83	conservation	conservation	NOUN
ftr-311	438	84	easements	easement	NOUN
ftr-311	438	85	on	on	ADP
ftr-311	438	86	historic	historic	ADJ
ftr-311	438	87	property	property	NOUN
ftr-311	438	88	,	,	PUNCT
ftr-311	438	89	including	include	VERB
ftr-311	438	90	submission	submission	NOUN
ftr-311	438	91	of	of	ADP
ftr-311	438	92	photographs	photograph	NOUN
ftr-311	438	93	,	,	PUNCT
ftr-311	438	94	description	description	NOUN
ftr-311	438	95	of	of	ADP
ftr-311	438	96	development	development	NOUN
ftr-311	438	97	,	,	PUNCT
ftr-311	438	98	and	and	CCONJ
ftr-311	438	99	a	a	DET
ftr-311	438	100	fee	fee	NOUN
ftr-311	438	101	of	of	ADP
ftr-311	438	102	$	$	SYM
ftr-311	438	103	500	500	NUM
ftr-311	438	104	if	if	SCONJ
ftr-311	438	105	a	a	DET
ftr-311	438	106	taxpayer	taxpayer	NOUN
ftr-311	438	107	is	be	AUX
ftr-311	438	108	claiming	claim	VERB
ftr-311	438	109	a	a	DET
ftr-311	438	110	deduction	deduction	NOUN
ftr-311	438	111	in	in	ADP
ftr-311	438	112	excess	excess	NOUN
ftr-311	438	113	of	of	ADP
ftr-311	438	114	$	$	SYM
ftr-311	438	115	10,000.84	10,000.84	NUM
ftr-311	438	116	the	the	DET
ftr-311	438	117	ppa	ppa	PROPN
ftr-311	438	118	made	make	VERB
ftr-311	438	119	a	a	DET
ftr-311	438	120	number	number	NOUN
ftr-311	438	121	of	of	ADP
ftr-311	438	122	changes	change	NOUN
ftr-311	438	123	to	to	ADP
ftr-311	438	124	the	the	DET
ftr-311	438	125	penalty	penalty	NOUN
ftr-311	438	126	regime	regime	NOUN
ftr-311	438	127	for	for	ADP
ftr-311	438	128	valuation	valuation	NOUN
ftr-311	438	129	misstatements	misstatement	NOUN
ftr-311	438	130	.	.	PUNCT
ftr-311	439	1	it	it	PRON
ftr-311	439	2	added	add	VERB
ftr-311	439	3	a	a	DET
ftr-311	439	4	new	new	ADJ
ftr-311	439	5	penalty	penalty	NOUN
ftr-311	439	6	provision	provision	NOUN
ftr-311	439	7	applicable	applicable	ADJ
ftr-311	439	8	to	to	ADP
ftr-311	439	9	appraisers	appraiser	NOUN
ftr-311	439	10	when	when	SCONJ
ftr-311	439	11	the	the	DET
ftr-311	439	12	claimed	claim	VERB
ftr-311	439	13	value	value	NOUN
ftr-311	439	14	of	of	ADP
ftr-311	439	15	property	property	NOUN
ftr-311	439	16	based	base	VERB
ftr-311	439	17	on	on	ADP
ftr-311	439	18	an	an	DET
ftr-311	439	19	appraisal	appraisal	NOUN
ftr-311	439	20	results	result	NOUN
ftr-311	439	21	in	in	ADP
ftr-311	439	22	a	a	DET
ftr-311	439	23	substantial	substantial	ADJ
ftr-311	439	24	or	or	CCONJ
ftr-311	439	25	gross	gross	ADJ
ftr-311	439	26	valuation	valuation	NOUN
ftr-311	439	27	misstatement	misstatement	NOUN
ftr-311	439	28	under	under	ADP
ftr-311	439	29	section	section	NOUN
ftr-311	439	30	6662	6662	NUM
ftr-311	439	31	.	.	PUNCT
ftr-311	440	1	in	in	ADP
ftr-311	440	2	such	such	ADJ
ftr-311	440	3	cases	case	NOUN
ftr-311	440	4	,	,	PUNCT
ftr-311	440	5	new	new	ADJ
ftr-311	440	6	section	section	NOUN
ftr-311	440	7	6695a	6695a	NUM
ftr-311	440	8	imposes	impose	VERB
ftr-311	440	9	a	a	DET
ftr-311	440	10	penalty	penalty	NOUN
ftr-311	440	11	on	on	ADP
ftr-311	440	12	any	any	DET
ftr-311	440	13	person	person	NOUN
ftr-311	440	14	who	who	PRON
ftr-311	440	15	prepared	prepare	VERB
ftr-311	440	16	the	the	DET
ftr-311	440	17	appraisal	appraisal	NOUN
ftr-311	440	18	and	and	CCONJ
ftr-311	440	19	who	who	PRON
ftr-311	440	20	knew	know	VERB
ftr-311	440	21	,	,	PUNCT
ftr-311	440	22	or	or	CCONJ
ftr-311	440	23	reasonably	reasonably	ADV
ftr-311	440	24	should	should	AUX
ftr-311	440	25	have	have	AUX
ftr-311	440	26	known	know	VERB
ftr-311	440	27	,	,	PUNCT
ftr-311	440	28	the	the	DET
ftr-311	440	29	appraisal	appraisal	NOUN
ftr-311	440	30	would	would	AUX
ftr-311	440	31	be	be	AUX
ftr-311	440	32	used	use	VERB
ftr-311	440	33	in	in	ADP
ftr-311	440	34	connection	connection	NOUN
ftr-311	440	35	with	with	ADP
ftr-311	440	36	a	a	DET
ftr-311	440	37	return	return	NOUN
ftr-311	440	38	or	or	CCONJ
ftr-311	440	39	claim	claim	NOUN
ftr-311	440	40	for	for	ADP
ftr-311	440	41	refund.85	refund.85	NOUN
ftr-311	440	42	the	the	DET
ftr-311	440	43	ppa	ppa	PROPN
ftr-311	440	44	also	also	ADV
ftr-311	440	45	expanded	expand	VERB
ftr-311	440	46	the	the	DET
ftr-311	440	47	scope	scope	NOUN
ftr-311	440	48	of	of	ADP
ftr-311	440	49	valuation	valuation	NOUN
ftr-311	440	50	misstatements	misstatement	NOUN
ftr-311	440	51	by	by	ADP
ftr-311	440	52	lowering	lower	VERB
ftr-311	440	53	the	the	DET
ftr-311	440	54	threshold	threshold	NOUN
ftr-311	440	55	for	for	ADP
ftr-311	440	56	imposing	impose	VERB
ftr-311	440	57	accuracy	accuracy	NOUN
ftr-311	440	58	-	-	PUNCT
ftr-311	440	59	related	relate	VERB
ftr-311	440	60	penalties	penalty	NOUN
ftr-311	440	61	on	on	ADP
ftr-311	440	62	donors	donor	NOUN
ftr-311	440	63	under	under	ADP
ftr-311	440	64	section	section	NOUN
ftr-311	440	65	6662.86	6662.86	NUM
ftr-311	440	66	before	before	ADP
ftr-311	440	67	the	the	DET
ftr-311	440	68	ppa	ppa	PROPN
ftr-311	440	69	,	,	PUNCT
ftr-311	440	70	a	a	DET
ftr-311	440	71	“	"	PUNCT
ftr-311	440	72	substantial	substantial	ADJ
ftr-311	440	73	”	"	PUNCT
ftr-311	440	74	valuation	valuation	NOUN
ftr-311	440	75	misstatement	misstatement	NOUN
ftr-311	440	76	took	take	VERB
ftr-311	440	77	place	place	NOUN
ftr-311	440	78	if	if	SCONJ
ftr-311	440	79	a	a	DET
ftr-311	440	80	taxpayer	taxpayer	NOUN
ftr-311	440	81	misstated	misstate	VERB
ftr-311	440	82	value	value	NOUN
ftr-311	440	83	by	by	ADP
ftr-311	440	84	200	200	NUM
ftr-311	440	85	percent	percent	NOUN
ftr-311	440	86	of	of	ADP
ftr-311	440	87	the	the	DET
ftr-311	440	88	correct	correct	ADJ
ftr-311	440	89	valuation	valuation	NOUN
ftr-311	440	90	,	,	PUNCT
ftr-311	440	91	and	and	CCONJ
ftr-311	440	92	a	a	DET
ftr-311	440	93	“	"	PUNCT
ftr-311	440	94	gross	gross	ADJ
ftr-311	440	95	”	"	PUNCT
ftr-311	440	96	valuation	valuation	NOUN
ftr-311	440	97	misstatement	misstatement	NOUN
ftr-311	440	98	occurred	occur	VERB
ftr-311	440	99	if	if	SCONJ
ftr-311	440	100	the	the	DET
ftr-311	440	101	value	value	NOUN
ftr-311	440	102	was	be	AUX
ftr-311	440	103	misstated	misstate	VERB
ftr-311	440	104	by	by	ADP
ftr-311	440	105	400	400	NUM
ftr-311	440	106	percent	percent	NOUN
ftr-311	440	107	.	.	PUNCT
ftr-311	441	1	the	the	DET
ftr-311	441	2	ppa	ppa	PROPN
ftr-311	441	3	lowered	lower	VERB
ftr-311	441	4	these	these	DET
ftr-311	441	5	triggers	trigger	NOUN
ftr-311	441	6	to	to	ADP
ftr-311	441	7	150	150	NUM
ftr-311	441	8	percent	percent	NOUN
ftr-311	441	9	and	and	CCONJ
ftr-311	441	10	200	200	NUM
ftr-311	441	11	percent	percent	NOUN
ftr-311	441	12	,	,	PUNCT
ftr-311	441	13	respectively	respectively	ADV
ftr-311	441	14	.	.	PUNCT
ftr-311	442	1	82	82	NUM
ftr-311	442	2	.	.	PUNCT
ftr-311	443	1	joint	joint	PROPN
ftr-311	443	2	committee	committee	PROPN
ftr-311	443	3	on	on	ADP
ftr-311	443	4	taxation	taxation	NOUN
ftr-311	443	5	,	,	PUNCT
ftr-311	443	6	technical	technical	ADJ
ftr-311	443	7	explanation	explanation	NOUN
ftr-311	443	8	of	of	ADP
ftr-311	443	9	h.r	h.r	PROPN
ftr-311	443	10	.	.	PROPN
ftr-311	443	11	4	4	NUM
ftr-311	443	12	,	,	PUNCT
ftr-311	443	13	the	the	DET
ftr-311	443	14	“	"	PUNCT
ftr-311	443	15	pension	pension	NOUN
ftr-311	443	16	protection	protection	NOUN
ftr-311	443	17	act	act	NOUN
ftr-311	443	18	of	of	ADP
ftr-311	443	19	2006	2006	NUM
ftr-311	443	20	,	,	PUNCT
ftr-311	443	21	”	"	PUNCT
ftr-311	443	22	jcx-38	jcx-38	NOUN
ftr-311	443	23	-	-	SYM
ftr-311	443	24	06	06	NUM
ftr-311	443	25	,	,	PUNCT
ftr-311	443	26	at	at	ADP
ftr-311	443	27	305–06	305–06	PROPN
ftr-311	443	28	(	(	PUNCT
ftr-311	443	29	aug	aug	PROPN
ftr-311	443	30	.	.	PROPN
ftr-311	443	31	3	3	NUM
ftr-311	443	32	,	,	PUNCT
ftr-311	443	33	2006	2006	NUM
ftr-311	443	34	)	)	PUNCT
ftr-311	443	35	.	.	PUNCT
ftr-311	444	1	83	83	NUM
ftr-311	444	2	.	.	PUNCT
ftr-311	445	1	ppa	ppa	PROPN
ftr-311	445	2	,	,	PUNCT
ftr-311	445	3	supra	supra	PROPN
ftr-311	445	4	note	note	PROPN
ftr-311	445	5	54	54	NUM
ftr-311	445	6	,	,	PUNCT
ftr-311	445	7	§	§	PROPN
ftr-311	445	8	1213(c	1213(c	NUM
ftr-311	445	9	)	)	PUNCT
ftr-311	445	10	,	,	PUNCT
ftr-311	445	11	120	120	NUM
ftr-311	445	12	stat	stat	NOUN
ftr-311	445	13	.	.	PUNCT
ftr-311	446	1	at	at	ADP
ftr-311	446	2	1076	1076	NUM
ftr-311	446	3	(	(	PUNCT
ftr-311	446	4	codified	codify	VERB
ftr-311	446	5	at	at	ADP
ftr-311	446	6	i.r.c	i.r.c	NOUN
ftr-311	446	7	.	.	PUNCT
ftr-311	447	1	§	§	NOUN
ftr-311	447	2	170(f)(13	170(f)(13	NUM
ftr-311	447	3	)	)	PUNCT
ftr-311	447	4	)	)	PUNCT
ftr-311	447	5	.	.	PUNCT
ftr-311	448	1	the	the	DET
ftr-311	448	2	special	special	ADJ
ftr-311	448	3	rules	rule	NOUN
ftr-311	448	4	for	for	ADP
ftr-311	448	5	conservation	conservation	NOUN
ftr-311	448	6	easements	easement	NOUN
ftr-311	448	7	on	on	ADP
ftr-311	448	8	historic	historic	ADJ
ftr-311	448	9	property	property	NOUN
ftr-311	448	10	apply	apply	VERB
ftr-311	448	11	to	to	ADP
ftr-311	448	12	restrictions	restriction	NOUN
ftr-311	448	13	on	on	ADP
ftr-311	448	14	exteriors	exterior	NOUN
ftr-311	448	15	of	of	ADP
ftr-311	448	16	buildings	building	NOUN
ftr-311	448	17	described	describe	VERB
ftr-311	448	18	in	in	ADP
ftr-311	448	19	section	section	NOUN
ftr-311	448	20	170(h)(4)(c)(ii	170(h)(4)(c)(ii	NUM
ftr-311	448	21	)	)	PUNCT
ftr-311	448	22	(	(	PUNCT
ftr-311	448	23	buildings	building	NOUN
ftr-311	448	24	in	in	ADP
ftr-311	448	25	registered	register	VERB
ftr-311	448	26	historic	historic	ADJ
ftr-311	448	27	districts	district	NOUN
ftr-311	448	28	)	)	PUNCT
ftr-311	448	29	.	.	PUNCT
ftr-311	449	1	i	i	PRON
ftr-311	449	2	d.	d.	PROPN
ftr-311	449	3	84	84	NUM
ftr-311	449	4	.	.	PUNCT
ftr-311	450	1	ppa	ppa	PROPN
ftr-311	450	2	,	,	PUNCT
ftr-311	450	3	supra	supra	PROPN
ftr-311	450	4	note	note	PROPN
ftr-311	450	5	54	54	NUM
ftr-311	450	6	,	,	PUNCT
ftr-311	450	7	§	§	PROPN
ftr-311	450	8	1213(c	1213(c	NUM
ftr-311	450	9	)	)	PUNCT
ftr-311	450	10	,	,	PUNCT
ftr-311	450	11	120	120	NUM
ftr-311	450	12	stat	stat	NOUN
ftr-311	450	13	.	.	PUNCT
ftr-311	451	1	at	at	ADP
ftr-311	451	2	1076	1076	NUM
ftr-311	451	3	(	(	PUNCT
ftr-311	451	4	codified	codify	VERB
ftr-311	451	5	at	at	ADP
ftr-311	451	6	i.r.c	i.r.c	NOUN
ftr-311	451	7	.	.	PUNCT
ftr-311	452	1	§	§	NOUN
ftr-311	452	2	170(f)(13	170(f)(13	NUM
ftr-311	452	3	)	)	PUNCT
ftr-311	452	4	)	)	PUNCT
ftr-311	452	5	.	.	PUNCT
ftr-311	453	1	the	the	DET
ftr-311	453	2	ppa	ppa	PROPN
ftr-311	453	3	also	also	ADV
ftr-311	453	4	added	add	VERB
ftr-311	453	5	a	a	DET
ftr-311	453	6	requirement	requirement	NOUN
ftr-311	453	7	that	that	SCONJ
ftr-311	453	8	for	for	SCONJ
ftr-311	453	9	donations	donation	NOUN
ftr-311	453	10	to	to	PART
ftr-311	453	11	donor	donor	VERB
ftr-311	453	12	advised	advise	VERB
ftr-311	453	13	funds	fund	NOUN
ftr-311	453	14	the	the	DET
ftr-311	453	15	contemporaneous	contemporaneous	ADJ
ftr-311	453	16	acknowledgment	acknowledgment	NOUN
ftr-311	453	17	from	from	ADP
ftr-311	453	18	the	the	DET
ftr-311	453	19	sponsoring	sponsor	VERB
ftr-311	453	20	organization	organization	NOUN
ftr-311	453	21	must	must	AUX
ftr-311	453	22	state	state	VERB
ftr-311	453	23	that	that	SCONJ
ftr-311	453	24	it	it	PRON
ftr-311	453	25	has	have	VERB
ftr-311	453	26	exclusive	exclusive	ADJ
ftr-311	453	27	control	control	NOUN
ftr-311	453	28	over	over	ADP
ftr-311	453	29	the	the	DET
ftr-311	453	30	donated	donate	VERB
ftr-311	453	31	funds	fund	NOUN
ftr-311	453	32	.	.	PUNCT
ftr-311	454	1	ppa	ppa	PROPN
ftr-311	454	2	,	,	PUNCT
ftr-311	454	3	supra	supra	PROPN
ftr-311	454	4	note	note	PROPN
ftr-311	454	5	54	54	NUM
ftr-311	454	6	,	,	PUNCT
ftr-311	454	7	§	§	PROPN
ftr-311	454	8	1234(a	1234(a	NUM
ftr-311	454	9	)	)	PUNCT
ftr-311	454	10	,	,	PUNCT
ftr-311	454	11	120	120	NUM
ftr-311	454	12	stat	stat	NOUN
ftr-311	454	13	.	.	PUNCT
ftr-311	455	1	at	at	ADP
ftr-311	455	2	1100	1100	NUM
ftr-311	455	3	(	(	PUNCT
ftr-311	455	4	codified	codify	VERB
ftr-311	455	5	at	at	ADP
ftr-311	455	6	i.r.c	i.r.c	NOUN
ftr-311	455	7	.	.	PUNCT
ftr-311	456	1	§	§	PROPN
ftr-311	456	2	170(f)(18)(b	170(f)(18)(b	NUM
ftr-311	456	3	)	)	PUNCT
ftr-311	456	4	)	)	PUNCT
ftr-311	456	5	.	.	PUNCT
ftr-311	457	1	85	85	NUM
ftr-311	457	2	.	.	PUNCT
ftr-311	458	1	ppa	ppa	PROPN
ftr-311	458	2	,	,	PUNCT
ftr-311	458	3	supra	supra	PROPN
ftr-311	458	4	note	note	PROPN
ftr-311	458	5	54	54	NUM
ftr-311	458	6	,	,	PUNCT
ftr-311	458	7	§	§	PROPN
ftr-311	458	8	1219	1219	NUM
ftr-311	458	9	,	,	PUNCT
ftr-311	458	10	120	120	NUM
ftr-311	458	11	stat	stat	NOUN
ftr-311	458	12	.	.	PUNCT
ftr-311	459	1	at	at	ADP
ftr-311	459	2	1084	1084	NUM
ftr-311	459	3	(	(	PUNCT
ftr-311	459	4	codified	codify	VERB
ftr-311	459	5	at	at	ADP
ftr-311	459	6	i.r.c	i.r.c	NOUN
ftr-311	459	7	.	.	PUNCT
ftr-311	460	1	§	§	PROPN
ftr-311	460	2	6695a(a)(1	6695a(a)(1	NUM
ftr-311	460	3	)	)	PUNCT
ftr-311	460	4	)	)	PUNCT
ftr-311	460	5	.	.	PUNCT
ftr-311	461	1	86	86	NUM
ftr-311	461	2	.	.	PUNCT
ftr-311	462	1	i	i	PRON
ftr-311	462	2	d.	d.	PROPN
ftr-311	462	3	the	the	DET
ftr-311	462	4	penalties	penalty	NOUN
ftr-311	462	5	imposed	impose	VERB
ftr-311	462	6	on	on	ADP
ftr-311	462	7	donors	donor	NOUN
ftr-311	462	8	did	do	AUX
ftr-311	462	9	not	not	PART
ftr-311	462	10	change	change	VERB
ftr-311	462	11	.	.	PUNCT
ftr-311	463	1	they	they	PRON
ftr-311	463	2	remain	remain	VERB
ftr-311	463	3	20	20	NUM
ftr-311	463	4	percent	percent	NOUN
ftr-311	463	5	of	of	ADP
ftr-311	463	6	the	the	DET
ftr-311	463	7	underpayment	underpayment	ADJ
ftr-311	463	8	attributable	attributable	ADJ
ftr-311	463	9	to	to	ADP
ftr-311	463	10	the	the	DET
ftr-311	463	11	underpayment	underpayment	NOUN
ftr-311	463	12	for	for	ADP
ftr-311	463	13	a	a	DET
ftr-311	463	14	substantial	substantial	ADJ
ftr-311	463	15	valuation	valuation	NOUN
ftr-311	463	16	misstatement	misstatement	NOUN
ftr-311	463	17	and	and	CCONJ
ftr-311	463	18	40	40	NUM
ftr-311	463	19	percent	percent	NOUN
ftr-311	463	20	for	for	ADP
ftr-311	463	21	a	a	DET
ftr-311	463	22	gross	gross	ADJ
ftr-311	463	23	misstatement	misstatement	NOUN
ftr-311	463	24	.	.	PUNCT
ftr-311	464	1	the	the	DET
ftr-311	464	2	ppa	ppa	PROPN
ftr-311	464	3	,	,	PUNCT
ftr-311	464	4	however	however	ADV
ftr-311	464	5	,	,	PUNCT
ftr-311	464	6	removed	remove	VERB
ftr-311	464	7	a	a	DET
ftr-311	464	8	“	"	PUNCT
ftr-311	464	9	reasonable	reasonable	ADJ
ftr-311	464	10	cause	cause	NOUN
ftr-311	464	11	”	"	PUNCT
ftr-311	464	12	defense	defense	NOUN
ftr-311	464	13	in	in	ADP
ftr-311	464	14	the	the	DET
ftr-311	464	15	case	case	NOUN
ftr-311	464	16	of	of	ADP
ftr-311	464	17	gross	gross	ADJ
ftr-311	464	18	valuation	valuation	NOUN
ftr-311	464	19	misstatements	misstatement	NOUN
ftr-311	464	20	.	.	PUNCT
ftr-311	465	1	2013	2013	NUM
ftr-311	465	2	]	]	PUNCT
ftr-311	465	3	reforming	reform	VERB
ftr-311	465	4	the	the	DET
ftr-311	465	5	charitable	charitable	ADJ
ftr-311	465	6	contribution	contribution	NOUN
ftr-311	465	7	substantiation	substantiation	NOUN
ftr-311	465	8	rules	rule	VERB
ftr-311	465	9	295	295	NUM
ftr-311	465	10	on	on	ADP
ftr-311	465	11	november	november	PROPN
ftr-311	465	12	13	13	NUM
ftr-311	465	13	,	,	PUNCT
ftr-311	465	14	2006	2006	NUM
ftr-311	465	15	,	,	PUNCT
ftr-311	465	16	the	the	DET
ftr-311	465	17	irs	irs	PROPN
ftr-311	465	18	issued	issue	VERB
ftr-311	465	19	notice	notice	NOUN
ftr-311	465	20	2006	2006	NUM
ftr-311	465	21	-	-	SYM
ftr-311	465	22	96,87	96,87	NOUN
ftr-311	465	23	giving	give	VERB
ftr-311	465	24	transition	transition	NOUN
ftr-311	465	25	relief	relief	NOUN
ftr-311	465	26	for	for	ADP
ftr-311	465	27	the	the	DET
ftr-311	465	28	qualified	qualified	ADJ
ftr-311	465	29	appraisal	appraisal	NOUN
ftr-311	465	30	and	and	CCONJ
ftr-311	465	31	appraiser	appraiser	NOUN
ftr-311	465	32	rules	rule	NOUN
ftr-311	465	33	,	,	PUNCT
ftr-311	465	34	applicable	applicable	ADJ
ftr-311	465	35	to	to	PART
ftr-311	465	36	claimed	claim	VERB
ftr-311	465	37	deductions	deduction	NOUN
ftr-311	465	38	of	of	ADP
ftr-311	465	39	property	property	NOUN
ftr-311	465	40	for	for	ADP
ftr-311	465	41	more	more	ADJ
ftr-311	465	42	than	than	ADP
ftr-311	465	43	$	$	SYM
ftr-311	465	44	5,000	5,000	NUM
ftr-311	465	45	,	,	PUNCT
ftr-311	465	46	for	for	ADP
ftr-311	465	47	returns	return	NOUN
ftr-311	465	48	filed	file	VERB
ftr-311	465	49	after	after	ADP
ftr-311	465	50	august	august	PROPN
ftr-311	465	51	17	17	NUM
ftr-311	465	52	,	,	PUNCT
ftr-311	465	53	2006	2006	NUM
ftr-311	465	54	and	and	CCONJ
ftr-311	465	55	before	before	ADP
ftr-311	465	56	the	the	DET
ftr-311	465	57	effective	effective	ADJ
ftr-311	465	58	date	date	NOUN
ftr-311	465	59	of	of	ADP
ftr-311	465	60	anticipated	anticipate	VERB
ftr-311	465	61	regulations	regulation	NOUN
ftr-311	465	62	.	.	PUNCT
ftr-311	466	1	the	the	DET
ftr-311	466	2	notice	notice	NOUN
ftr-311	466	3	explained	explain	VERB
ftr-311	466	4	,	,	PUNCT
ftr-311	466	5	for	for	ADP
ftr-311	466	6	example	example	NOUN
ftr-311	466	7	,	,	PUNCT
ftr-311	466	8	that	that	SCONJ
ftr-311	466	9	an	an	DET
ftr-311	466	10	appraisal	appraisal	NOUN
ftr-311	466	11	will	will	AUX
ftr-311	466	12	be	be	AUX
ftr-311	466	13	treated	treat	VERB
ftr-311	466	14	as	as	ADP
ftr-311	466	15	having	having	AUX
ftr-311	466	16	been	be	AUX
ftr-311	466	17	conducted	conduct	VERB
ftr-311	466	18	in	in	ADP
ftr-311	466	19	accordance	accordance	NOUN
ftr-311	466	20	with	with	ADP
ftr-311	466	21	generally	generally	ADV
ftr-311	466	22	accepted	accept	VERB
ftr-311	466	23	appraisal	appraisal	NOUN
ftr-311	466	24	standards	standard	NOUN
ftr-311	466	25	“	"	PUNCT
ftr-311	466	26	if	if	SCONJ
ftr-311	466	27	,	,	PUNCT
ftr-311	466	28	for	for	ADP
ftr-311	466	29	example	example	NOUN
ftr-311	466	30	,	,	PUNCT
ftr-311	466	31	the	the	DET
ftr-311	466	32	appraisal	appraisal	NOUN
ftr-311	466	33	is	be	AUX
ftr-311	466	34	consistent	consistent	ADJ
ftr-311	466	35	with	with	ADP
ftr-311	466	36	the	the	DET
ftr-311	466	37	substance	substance	NOUN
ftr-311	466	38	and	and	CCONJ
ftr-311	466	39	principles	principle	NOUN
ftr-311	466	40	of	of	ADP
ftr-311	466	41	the	the	DET
ftr-311	466	42	uniform	uniform	ADJ
ftr-311	466	43	standards	standard	NOUN
ftr-311	466	44	of	of	ADP
ftr-311	466	45	professional	professional	ADJ
ftr-311	466	46	appraisal	appraisal	NOUN
ftr-311	466	47	practice	practice	NOUN
ftr-311	466	48	.	.	PUNCT
ftr-311	467	1	”88	”88	ADJ
ftr-311	467	2	to	to	PART
ftr-311	467	3	satisfy	satisfy	VERB
ftr-311	467	4	education	education	NOUN
ftr-311	467	5	and	and	CCONJ
ftr-311	467	6	experience	experience	NOUN
ftr-311	467	7	requirements	requirement	NOUN
ftr-311	467	8	in	in	ADP
ftr-311	467	9	valuing	value	VERB
ftr-311	467	10	the	the	DET
ftr-311	467	11	type	type	NOUN
ftr-311	467	12	of	of	ADP
ftr-311	467	13	property	property	NOUN
ftr-311	467	14	,	,	PUNCT
ftr-311	467	15	the	the	DET
ftr-311	467	16	appraiser	appraiser	NOUN
ftr-311	467	17	can	can	AUX
ftr-311	467	18	make	make	VERB
ftr-311	467	19	“	"	PUNCT
ftr-311	467	20	a	a	DET
ftr-311	467	21	declaration	declaration	NOUN
ftr-311	467	22	in	in	ADP
ftr-311	467	23	the	the	DET
ftr-311	467	24	appraisal	appraisal	NOUN
ftr-311	467	25	,	,	PUNCT
ftr-311	467	26	that	that	SCONJ
ftr-311	467	27	because	because	SCONJ
ftr-311	467	28	of	of	ADP
ftr-311	467	29	the	the	DET
ftr-311	467	30	appraiser	appraiser	NOUN
ftr-311	467	31	’s	’s	PART
ftr-311	467	32	background	background	NOUN
ftr-311	467	33	,	,	PUNCT
ftr-311	467	34	experience	experience	NOUN
ftr-311	467	35	,	,	PUNCT
ftr-311	467	36	education	education	NOUN
ftr-311	467	37	,	,	PUNCT
ftr-311	467	38	and	and	CCONJ
ftr-311	467	39	membership	membership	NOUN
ftr-311	467	40	in	in	ADP
ftr-311	467	41	professional	professional	ADJ
ftr-311	467	42	associations	association	NOUN
ftr-311	467	43	,	,	PUNCT
ftr-311	467	44	”	"	PUNCT
ftr-311	467	45	the	the	DET
ftr-311	467	46	appraiser	appraiser	NOUN
ftr-311	467	47	is	be	AUX
ftr-311	467	48	so	so	ADV
ftr-311	467	49	qualified.89	qualified.89	PROPN
ftr-311	467	50	to	to	PART
ftr-311	467	51	satisfy	satisfy	VERB
ftr-311	467	52	the	the	DET
ftr-311	467	53	requirement	requirement	NOUN
ftr-311	467	54	for	for	ADP
ftr-311	467	55	appraising	appraise	VERB
ftr-311	467	56	real	real	ADJ
ftr-311	467	57	property	property	NOUN
ftr-311	467	58	,	,	PUNCT
ftr-311	467	59	an	an	DET
ftr-311	467	60	appraiser	appraiser	NOUN
ftr-311	467	61	can	can	AUX
ftr-311	467	62	be	be	AUX
ftr-311	467	63	licensed	license	VERB
ftr-311	467	64	or	or	CCONJ
ftr-311	467	65	certified	certify	VERB
ftr-311	467	66	for	for	ADP
ftr-311	467	67	the	the	DET
ftr-311	467	68	type	type	NOUN
ftr-311	467	69	of	of	ADP
ftr-311	467	70	property	property	NOUN
ftr-311	467	71	being	be	AUX
ftr-311	467	72	appraised	appraise	VERB
ftr-311	467	73	in	in	ADP
ftr-311	467	74	the	the	DET
ftr-311	467	75	state	state	NOUN
ftr-311	467	76	where	where	SCONJ
ftr-311	467	77	the	the	DET
ftr-311	467	78	property	property	NOUN
ftr-311	467	79	is	be	AUX
ftr-311	467	80	located.90	located.90	ADJ
ftr-311	467	81	for	for	ADP
ftr-311	467	82	property	property	NOUN
ftr-311	467	83	other	other	ADJ
ftr-311	467	84	than	than	ADP
ftr-311	467	85	real	real	ADJ
ftr-311	467	86	property	property	NOUN
ftr-311	467	87	,	,	PUNCT
ftr-311	467	88	the	the	DET
ftr-311	467	89	appraiser	appraiser	NOUN
ftr-311	467	90	can	can	AUX
ftr-311	467	91	have	have	AUX
ftr-311	467	92	“	"	PUNCT
ftr-311	467	93	successfully	successfully	ADV
ftr-311	467	94	completed	complete	VERB
ftr-311	467	95	college	college	NOUN
ftr-311	467	96	or	or	CCONJ
ftr-311	467	97	professional	professional	ADJ
ftr-311	467	98	-	-	PUNCT
ftr-311	467	99	level	level	NOUN
ftr-311	467	100	coursework	coursework	NOUN
ftr-311	467	101	”	"	PUNCT
ftr-311	467	102	relevant	relevant	ADJ
ftr-311	467	103	to	to	ADP
ftr-311	467	104	the	the	DET
ftr-311	467	105	property	property	NOUN
ftr-311	467	106	being	be	AUX
ftr-311	467	107	valued	value	VERB
ftr-311	467	108	and	and	CCONJ
ftr-311	467	109	have	have	VERB
ftr-311	467	110	at	at	ADV
ftr-311	467	111	least	least	ADV
ftr-311	467	112	two	two	NUM
ftr-311	467	113	years	year	NOUN
ftr-311	467	114	of	of	ADP
ftr-311	467	115	experience	experience	NOUN
ftr-311	467	116	,	,	PUNCT
ftr-311	467	117	so	so	ADV
ftr-311	467	118	long	long	ADV
ftr-311	467	119	as	as	SCONJ
ftr-311	467	120	this	this	DET
ftr-311	467	121	information	information	NOUN
ftr-311	467	122	is	be	AUX
ftr-311	467	123	described	describe	VERB
ftr-311	467	124	in	in	ADP
ftr-311	467	125	the	the	DET
ftr-311	467	126	appraisal.91	appraisal.91	NOUN
ftr-311	467	127	the	the	DET
ftr-311	467	128	notice	notice	NOUN
ftr-311	467	129	requested	request	VERB
ftr-311	467	130	comments	comment	NOUN
ftr-311	467	131	.	.	PUNCT
ftr-311	468	1	in	in	ADP
ftr-311	468	2	december	december	PROPN
ftr-311	468	3	2006	2006	NUM
ftr-311	468	4	,	,	PUNCT
ftr-311	468	5	the	the	DET
ftr-311	468	6	irs	irs	PROPN
ftr-311	468	7	published	publish	VERB
ftr-311	468	8	a	a	DET
ftr-311	468	9	notice	notice	NOUN
ftr-311	468	10	giving	give	VERB
ftr-311	468	11	guidance	guidance	NOUN
ftr-311	468	12	on	on	ADP
ftr-311	468	13	how	how	SCONJ
ftr-311	468	14	taxpayers	taxpayer	NOUN
ftr-311	468	15	making	make	VERB
ftr-311	468	16	charitable	charitable	ADJ
ftr-311	468	17	contributions	contribution	NOUN
ftr-311	468	18	by	by	ADP
ftr-311	468	19	payroll	payroll	NOUN
ftr-311	468	20	deduction	deduction	NOUN
ftr-311	468	21	could	could	AUX
ftr-311	468	22	comply	comply	VERB
ftr-311	468	23	with	with	ADP
ftr-311	468	24	the	the	DET
ftr-311	468	25	reporting	reporting	NOUN
ftr-311	468	26	requirements	requirement	NOUN
ftr-311	468	27	of	of	ADP
ftr-311	468	28	the	the	DET
ftr-311	468	29	ppa	ppa	PROPN
ftr-311	468	30	for	for	ADP
ftr-311	468	31	contributions	contribution	NOUN
ftr-311	468	32	of	of	ADP
ftr-311	468	33	less	less	ADJ
ftr-311	468	34	than	than	ADP
ftr-311	468	35	$	$	SYM
ftr-311	468	36	250.92	250.92	NUM
ftr-311	468	37	the	the	DET
ftr-311	468	38	notice	notice	NOUN
ftr-311	468	39	defined	define	VERB
ftr-311	468	40	compliance	compliance	NOUN
ftr-311	468	41	as	as	ADP
ftr-311	468	42	requiring	require	VERB
ftr-311	468	43	documents	document	NOUN
ftr-311	468	44	from	from	ADP
ftr-311	468	45	the	the	DET
ftr-311	468	46	employer	employer	NOUN
ftr-311	468	47	,	,	PUNCT
ftr-311	468	48	as	as	ADV
ftr-311	468	49	well	well	ADV
ftr-311	468	50	as	as	ADP
ftr-311	468	51	the	the	DET
ftr-311	468	52	pledge	pledge	NOUN
ftr-311	468	53	card	card	NOUN
ftr-311	468	54	or	or	CCONJ
ftr-311	468	55	other	other	ADJ
ftr-311	468	56	document	document	NOUN
ftr-311	468	57	,	,	PUNCT
ftr-311	468	58	showing	show	VERB
ftr-311	468	59	the	the	DET
ftr-311	468	60	name	name	NOUN
ftr-311	468	61	of	of	ADP
ftr-311	468	62	the	the	DET
ftr-311	468	63	donee	donee	NOUN
ftr-311	468	64	.	.	PUNCT
ftr-311	469	1	in	in	ADP
ftr-311	469	2	august	august	PROPN
ftr-311	469	3	2008	2008	NUM
ftr-311	469	4	,	,	PUNCT
ftr-311	469	5	the	the	DET
ftr-311	469	6	irs	irs	PROPN
ftr-311	469	7	and	and	CCONJ
ftr-311	469	8	treasury	treasury	PROPN
ftr-311	469	9	issued	issue	VERB
ftr-311	469	10	proposed	propose	VERB
ftr-311	469	11	regulations	regulation	NOUN
ftr-311	469	12	to	to	PART
ftr-311	469	13	implement	implement	VERB
ftr-311	469	14	the	the	DET
ftr-311	469	15	statutory	statutory	ADJ
ftr-311	469	16	requirements	requirement	NOUN
ftr-311	469	17	for	for	ADP
ftr-311	469	18	the	the	DET
ftr-311	469	19	substantiation	substantiation	NOUN
ftr-311	469	20	and	and	CCONJ
ftr-311	469	21	recordkeeping	recordkeeping	NOUN
ftr-311	469	22	requirements	requirement	NOUN
ftr-311	469	23	introduced	introduce	VERB
ftr-311	469	24	both	both	CCONJ
ftr-311	469	25	by	by	ADP
ftr-311	469	26	the	the	DET
ftr-311	469	27	ajca	ajca	PROPN
ftr-311	469	28	and	and	CCONJ
ftr-311	469	29	the	the	DET
ftr-311	469	30	ppa.93	ppa.93	PROPN
ftr-311	469	31	the	the	DET
ftr-311	469	32	proposed	propose	VERB
ftr-311	469	33	regulations	regulation	NOUN
ftr-311	469	34	provide	provide	VERB
ftr-311	469	35	that	that	SCONJ
ftr-311	469	36	the	the	DET
ftr-311	469	37	required	require	VERB
ftr-311	469	38	bank	bank	NOUN
ftr-311	469	39	record	record	NOUN
ftr-311	469	40	or	or	CCONJ
ftr-311	469	41	other	other	ADJ
ftr-311	469	42	written	write	VERB
ftr-311	469	43	communication	communication	NOUN
ftr-311	469	44	for	for	ADP
ftr-311	469	45	charitable	charitable	ADJ
ftr-311	469	46	contributions	contribution	NOUN
ftr-311	469	47	include	include	VERB
ftr-311	469	48	the	the	DET
ftr-311	469	49	name	name	NOUN
ftr-311	469	50	of	of	ADP
ftr-311	469	51	the	the	DET
ftr-311	469	52	donee	donee	NOUN
ftr-311	469	53	,	,	PUNCT
ftr-311	469	54	the	the	DET
ftr-311	469	55	date	date	NOUN
ftr-311	469	56	of	of	ADP
ftr-311	469	57	the	the	DET
ftr-311	469	58	contribution	contribution	NOUN
ftr-311	469	59	,	,	PUNCT
ftr-311	469	60	and	and	CCONJ
ftr-311	469	61	the	the	DET
ftr-311	469	62	amount	amount	NOUN
ftr-311	469	63	of	of	ADP
ftr-311	469	64	the	the	DET
ftr-311	469	65	contribution	contribution	NOUN
ftr-311	469	66	.	.	PUNCT
ftr-311	470	1	the	the	DET
ftr-311	470	2	proposed	propose	VERB
ftr-311	470	3	regulations	regulation	NOUN
ftr-311	470	4	provide	provide	VERB
ftr-311	470	5	,	,	PUNCT
ftr-311	470	6	that	that	SCONJ
ftr-311	470	7	,	,	PUNCT
ftr-311	470	8	to	to	PART
ftr-311	470	9	satisfy	satisfy	VERB
ftr-311	470	10	the	the	DET
ftr-311	470	11	reasonable	reasonable	ADJ
ftr-311	470	12	cause	cause	NOUN
ftr-311	470	13	exception	exception	NOUN
ftr-311	470	14	of	of	ADP
ftr-311	470	15	section	section	NOUN
ftr-311	470	16	170(f)(11)(a)(ii)(ii	170(f)(11)(a)(ii)(ii	NUM
ftr-311	470	17	)	)	PUNCT
ftr-311	470	18	,	,	PUNCT
ftr-311	470	19	the	the	DET
ftr-311	470	20	donor	donor	NOUN
ftr-311	470	21	must	must	AUX
ftr-311	470	22	submit	submit	VERB
ftr-311	470	23	with	with	ADP
ftr-311	470	24	the	the	DET
ftr-311	470	25	return	return	NOUN
ftr-311	470	26	a	a	DET
ftr-311	470	27	detailed	detailed	ADJ
ftr-311	470	28	explanation	explanation	NOUN
ftr-311	470	29	of	of	ADP
ftr-311	470	30	why	why	SCONJ
ftr-311	470	31	the	the	DET
ftr-311	470	32	failure	failure	NOUN
ftr-311	470	33	to	to	PART
ftr-311	470	34	comply	comply	VERB
ftr-311	470	35	was	be	AUX
ftr-311	470	36	due	due	ADJ
ftr-311	470	37	to	to	ADP
ftr-311	470	38	reasonable	reasonable	ADJ
ftr-311	470	39	87	87	NUM
ftr-311	470	40	.	.	PUNCT
ftr-311	471	1	2006	2006	NUM
ftr-311	471	2	-	-	SYM
ftr-311	471	3	2	2	NUM
ftr-311	471	4	c.b	c.b	PROPN
ftr-311	471	5	.	.	PROPN
ftr-311	471	6	902	902	NUM
ftr-311	471	7	.	.	PUNCT
ftr-311	472	1	the	the	DET
ftr-311	472	2	notice	notice	NOUN
ftr-311	472	3	explains	explain	VERB
ftr-311	472	4	that	that	SCONJ
ftr-311	472	5	for	for	ADP
ftr-311	472	6	returns	return	NOUN
ftr-311	472	7	filed	file	VERB
ftr-311	472	8	on	on	ADP
ftr-311	472	9	or	or	CCONJ
ftr-311	472	10	before	before	ADP
ftr-311	472	11	august	august	PROPN
ftr-311	472	12	17	17	NUM
ftr-311	472	13	,	,	PUNCT
ftr-311	472	14	2006	2006	NUM
ftr-311	472	15	,	,	PUNCT
ftr-311	472	16	existing	exist	VERB
ftr-311	472	17	treasury	treasury	NOUN
ftr-311	472	18	regulations	regulation	NOUN
ftr-311	472	19	define	define	VERB
ftr-311	472	20	“	"	PUNCT
ftr-311	472	21	qualified	qualified	ADJ
ftr-311	472	22	appraisal	appraisal	NOUN
ftr-311	472	23	”	"	PUNCT
ftr-311	472	24	and	and	CCONJ
ftr-311	472	25	“	"	PUNCT
ftr-311	472	26	qualified	qualified	ADJ
ftr-311	472	27	appraiser	appraiser	NOUN
ftr-311	472	28	.	.	PUNCT
ftr-311	472	29	”	"	PUNCT
ftr-311	473	1	88	88	NUM
ftr-311	473	2	.	.	PUNCT
ftr-311	474	1	i	i	PRON
ftr-311	474	2	d.	d.	PROPN
ftr-311	474	3	89	89	NUM
ftr-311	474	4	.	.	PUNCT
ftr-311	475	1	i	i	PRON
ftr-311	475	2	d.	d.	PROPN
ftr-311	475	3	90	90	NUM
ftr-311	475	4	.	.	PUNCT
ftr-311	476	1	i	i	PRON
ftr-311	476	2	d.	d.	PROPN
ftr-311	476	3	91	91	NUM
ftr-311	476	4	.	.	PUNCT
ftr-311	477	1	i	i	PRON
ftr-311	477	2	d.	d.	PROPN
ftr-311	477	3	92	92	NUM
ftr-311	477	4	.	.	PUNCT
ftr-311	478	1	notice	notice	VERB
ftr-311	478	2	2006	2006	NUM
ftr-311	478	3	-	-	SYM
ftr-311	478	4	110	110	NUM
ftr-311	478	5	,	,	PUNCT
ftr-311	478	6	2006	2006	NUM
ftr-311	478	7	-	-	SYM
ftr-311	478	8	2	2	NUM
ftr-311	478	9	c.b	c.b	PROPN
ftr-311	478	10	.	.	PROPN
ftr-311	478	11	1127	1127	NUM
ftr-311	478	12	.	.	PUNCT
ftr-311	479	1	93	93	NUM
ftr-311	479	2	.	.	PUNCT
ftr-311	480	1	73	73	NUM
ftr-311	480	2	fed	fed	PROPN
ftr-311	480	3	.	.	PUNCT
ftr-311	481	1	reg	reg	PROPN
ftr-311	481	2	.	.	PUNCT
ftr-311	482	1	45908	45908	NUM
ftr-311	482	2	(	(	PUNCT
ftr-311	482	3	aug	aug	PROPN
ftr-311	482	4	.	.	PROPN
ftr-311	482	5	7	7	NUM
ftr-311	482	6	,	,	PUNCT
ftr-311	482	7	2008	2008	NUM
ftr-311	482	8	)	)	PUNCT
ftr-311	482	9	.	.	PUNCT
ftr-311	483	1	296	296	NUM
ftr-311	483	2	florida	florida	PROPN
ftr-311	483	3	tax	tax	NOUN
ftr-311	483	4	review	review	NOUN
ftr-311	483	5	[	[	X
ftr-311	483	6	vol	vol	NOUN
ftr-311	483	7	.	.	PUNCT
ftr-311	484	1	14:7	14:7	NUM
ftr-311	484	2	cause	cause	NOUN
ftr-311	484	3	and	and	CCONJ
ftr-311	484	4	not	not	PART
ftr-311	484	5	to	to	PART
ftr-311	484	6	willful	willful	ADJ
ftr-311	484	7	neglect	neglect	NOUN
ftr-311	484	8	and	and	CCONJ
ftr-311	484	9	must	must	AUX
ftr-311	484	10	have	have	AUX
ftr-311	484	11	timely	timely	ADV
ftr-311	484	12	obtained	obtain	VERB
ftr-311	484	13	a	a	DET
ftr-311	484	14	contemporaneous	contemporaneous	ADJ
ftr-311	484	15	written	write	VERB
ftr-311	484	16	acknowledgment	acknowledgment	NOUN
ftr-311	484	17	and	and	CCONJ
ftr-311	484	18	a	a	DET
ftr-311	484	19	qualified	qualified	ADJ
ftr-311	484	20	appraisal	appraisal	NOUN
ftr-311	484	21	,	,	PUNCT
ftr-311	484	22	if	if	SCONJ
ftr-311	484	23	applicable	applicable	ADJ
ftr-311	484	24	.	.	PUNCT
ftr-311	485	1	the	the	DET
ftr-311	485	2	proposed	propose	VERB
ftr-311	485	3	regulations	regulation	NOUN
ftr-311	485	4	warn	warn	VERB
ftr-311	485	5	,	,	PUNCT
ftr-311	485	6	“	"	PUNCT
ftr-311	485	7	consistent	consistent	ADJ
ftr-311	485	8	with	with	ADP
ftr-311	485	9	the	the	DET
ftr-311	485	10	congressional	congressional	ADJ
ftr-311	485	11	purpose	purpose	NOUN
ftr-311	485	12	for	for	ADP
ftr-311	485	13	enacting	enact	VERB
ftr-311	485	14	section	section	NOUN
ftr-311	485	15	170(f)(11	170(f)(11	NUM
ftr-311	485	16	)	)	PUNCT
ftr-311	485	17	of	of	ADP
ftr-311	485	18	reducing	reduce	VERB
ftr-311	485	19	valuation	valuation	NOUN
ftr-311	485	20	abuses	abuse	NOUN
ftr-311	485	21	,	,	PUNCT
ftr-311	485	22	the	the	DET
ftr-311	485	23	irs	irs	PROPN
ftr-311	485	24	and	and	CCONJ
ftr-311	485	25	the	the	DET
ftr-311	485	26	treasury	treasury	PROPN
ftr-311	485	27	department	department	PROPN
ftr-311	485	28	anticipate	anticipate	VERB
ftr-311	485	29	that	that	SCONJ
ftr-311	485	30	the	the	DET
ftr-311	485	31	‘	'	PUNCT
ftr-311	485	32	reasonable	reasonable	ADJ
ftr-311	485	33	cause	cause	NOUN
ftr-311	485	34	’	'	PUNCT
ftr-311	485	35	exception	exception	NOUN
ftr-311	485	36	will	will	AUX
ftr-311	485	37	be	be	AUX
ftr-311	485	38	strictly	strictly	ADV
ftr-311	485	39	construed	construe	VERB
ftr-311	485	40	to	to	PART
ftr-311	485	41	apply	apply	VERB
ftr-311	485	42	only	only	ADV
ftr-311	485	43	when	when	SCONJ
ftr-311	485	44	the	the	DET
ftr-311	485	45	donor	donor	NOUN
ftr-311	485	46	meets	meet	VERB
ftr-311	485	47	the	the	DET
ftr-311	485	48	requirements	requirement	NOUN
ftr-311	485	49	for	for	ADP
ftr-311	485	50	the	the	DET
ftr-311	485	51	exception	exception	NOUN
ftr-311	485	52	as	as	SCONJ
ftr-311	485	53	specified	specify	VERB
ftr-311	485	54	in	in	ADP
ftr-311	485	55	the	the	DET
ftr-311	485	56	regulations	regulation	NOUN
ftr-311	485	57	.	.	PUNCT
ftr-311	486	1	”94	”94	VERB
ftr-311	486	2	the	the	DET
ftr-311	486	3	qualified	qualified	ADJ
ftr-311	486	4	appraiser	appraiser	NOUN
ftr-311	486	5	and	and	CCONJ
ftr-311	486	6	appraisal	appraisal	NOUN
ftr-311	486	7	requirements	requirement	NOUN
ftr-311	486	8	in	in	ADP
ftr-311	486	9	the	the	DET
ftr-311	486	10	proposed	propose	VERB
ftr-311	486	11	regulations	regulation	NOUN
ftr-311	486	12	are	be	AUX
ftr-311	486	13	similar	similar	ADJ
ftr-311	486	14	but	but	CCONJ
ftr-311	486	15	not	not	PART
ftr-311	486	16	identical	identical	ADJ
ftr-311	486	17	to	to	ADP
ftr-311	486	18	the	the	DET
ftr-311	486	19	rules	rule	NOUN
ftr-311	486	20	announced	announce	VERB
ftr-311	486	21	in	in	ADP
ftr-311	486	22	notice	notice	NOUN
ftr-311	486	23	2006	2006	NUM
ftr-311	486	24	-	-	SYM
ftr-311	486	25	96	96	NUM
ftr-311	486	26	.	.	PUNCT
ftr-311	487	1	for	for	ADP
ftr-311	487	2	example	example	NOUN
ftr-311	487	3	,	,	PUNCT
ftr-311	487	4	the	the	DET
ftr-311	487	5	proposed	propose	VERB
ftr-311	487	6	regulations	regulation	NOUN
ftr-311	487	7	do	do	AUX
ftr-311	487	8	not	not	PART
ftr-311	487	9	include	include	VERB
ftr-311	487	10	the	the	DET
ftr-311	487	11	provision	provision	NOUN
ftr-311	487	12	in	in	ADP
ftr-311	487	13	the	the	DET
ftr-311	487	14	notice	notice	NOUN
ftr-311	487	15	that	that	SCONJ
ftr-311	487	16	,	,	PUNCT
ftr-311	487	17	for	for	ADP
ftr-311	487	18	real	real	ADJ
ftr-311	487	19	estate	estate	NOUN
ftr-311	487	20	appraisers	appraiser	NOUN
ftr-311	487	21	,	,	PUNCT
ftr-311	487	22	education	education	NOUN
ftr-311	487	23	and	and	CCONJ
ftr-311	487	24	experience	experience	NOUN
ftr-311	487	25	are	be	AUX
ftr-311	487	26	sufficient	sufficient	ADJ
ftr-311	487	27	if	if	SCONJ
ftr-311	487	28	the	the	DET
ftr-311	487	29	appraiser	appraiser	NOUN
ftr-311	487	30	holds	hold	VERB
ftr-311	487	31	a	a	DET
ftr-311	487	32	license	license	NOUN
ftr-311	487	33	or	or	CCONJ
ftr-311	487	34	certificate	certificate	NOUN
ftr-311	487	35	to	to	PART
ftr-311	487	36	value	value	VERB
ftr-311	487	37	the	the	DET
ftr-311	487	38	type	type	NOUN
ftr-311	487	39	of	of	ADP
ftr-311	487	40	property	property	NOUN
ftr-311	487	41	in	in	ADP
ftr-311	487	42	the	the	DET
ftr-311	487	43	state	state	NOUN
ftr-311	487	44	where	where	SCONJ
ftr-311	487	45	the	the	DET
ftr-311	487	46	property	property	NOUN
ftr-311	487	47	is	be	AUX
ftr-311	487	48	located	locate	VERB
ftr-311	487	49	because	because	SCONJ
ftr-311	487	50	the	the	DET
ftr-311	487	51	proposed	propose	VERB
ftr-311	487	52	regulations	regulation	NOUN
ftr-311	487	53	“	"	PUNCT
ftr-311	487	54	set	set	VERB
ftr-311	487	55	forth	forth	ADP
ftr-311	487	56	more	more	ADV
ftr-311	487	57	specific	specific	ADJ
ftr-311	487	58	requirements	requirement	NOUN
ftr-311	487	59	applicable	applicable	ADJ
ftr-311	487	60	to	to	ADP
ftr-311	487	61	all	all	DET
ftr-311	487	62	appraisers	appraiser	NOUN
ftr-311	487	63	.	.	PUNCT
ftr-311	488	1	”95	”95	NOUN
ftr-311	488	2	(	(	PUNCT
ftr-311	488	3	these	these	DET
ftr-311	488	4	proposed	propose	VERB
ftr-311	488	5	regulations	regulation	NOUN
ftr-311	488	6	have	have	VERB
ftr-311	488	7	yet	yet	ADV
ftr-311	488	8	to	to	PART
ftr-311	488	9	be	be	AUX
ftr-311	488	10	finalized,96	finalized,96	ADJ
ftr-311	488	11	and	and	CCONJ
ftr-311	488	12	,	,	PUNCT
ftr-311	488	13	thus	thus	ADV
ftr-311	488	14	,	,	PUNCT
ftr-311	488	15	further	further	ADJ
ftr-311	488	16	detail	detail	NOUN
ftr-311	488	17	regarding	regard	VERB
ftr-311	488	18	them	they	PRON
ftr-311	488	19	seems	seem	VERB
ftr-311	488	20	unnecessary	unnecessary	ADJ
ftr-311	488	21	and	and	CCONJ
ftr-311	488	22	overly	overly	ADV
ftr-311	488	23	burdensome	burdensome	ADJ
ftr-311	488	24	to	to	ADP
ftr-311	488	25	the	the	DET
ftr-311	488	26	reader	reader	NOUN
ftr-311	488	27	)	)	PUNCT
ftr-311	488	28	.	.	PUNCT
ftr-311	489	1	this	this	DET
ftr-311	489	2	legislative	legislative	ADJ
ftr-311	489	3	and	and	CCONJ
ftr-311	489	4	regulatory	regulatory	ADJ
ftr-311	489	5	history	history	NOUN
ftr-311	489	6	carries	carry	VERB
ftr-311	489	7	several	several	ADJ
ftr-311	489	8	implications	implication	NOUN
ftr-311	489	9	.	.	PUNCT
ftr-311	490	1	on	on	ADP
ftr-311	490	2	one	one	NUM
ftr-311	490	3	hand	hand	NOUN
ftr-311	490	4	,	,	PUNCT
ftr-311	490	5	congress	congress	PROPN
ftr-311	490	6	considers	consider	VERB
ftr-311	490	7	substantiation	substantiation	NOUN
ftr-311	490	8	necessary	necessary	ADJ
ftr-311	490	9	and	and	CCONJ
ftr-311	490	10	important	important	ADJ
ftr-311	490	11	.	.	PUNCT
ftr-311	491	1	on	on	ADP
ftr-311	491	2	the	the	DET
ftr-311	491	3	other	other	ADJ
ftr-311	491	4	,	,	PUNCT
ftr-311	491	5	frequent	frequent	ADJ
ftr-311	491	6	changes	change	NOUN
ftr-311	491	7	and	and	CCONJ
ftr-311	491	8	strengthening	strengthening	NOUN
ftr-311	491	9	of	of	ADP
ftr-311	491	10	these	these	DET
ftr-311	491	11	rules	rule	NOUN
ftr-311	491	12	seem	seem	VERB
ftr-311	491	13	to	to	PART
ftr-311	491	14	indicate	indicate	VERB
ftr-311	491	15	that	that	SCONJ
ftr-311	491	16	congress	congress	PROPN
ftr-311	491	17	has	have	AUX
ftr-311	491	18	not	not	PART
ftr-311	491	19	been	be	AUX
ftr-311	491	20	satisfied	satisfied	ADJ
ftr-311	491	21	that	that	SCONJ
ftr-311	491	22	substantiation	substantiation	NOUN
ftr-311	491	23	efforts	effort	NOUN
ftr-311	491	24	have	have	AUX
ftr-311	491	25	achieved	achieve	VERB
ftr-311	491	26	their	their	PRON
ftr-311	491	27	purpose	purpose	NOUN
ftr-311	491	28	.	.	PUNCT
ftr-311	492	1	the	the	DET
ftr-311	492	2	failure	failure	NOUN
ftr-311	492	3	of	of	ADP
ftr-311	492	4	the	the	DET
ftr-311	492	5	irs	irs	PROPN
ftr-311	492	6	and	and	CCONJ
ftr-311	492	7	treasury	treasury	PROPN
ftr-311	492	8	to	to	PART
ftr-311	492	9	finalize	finalize	VERB
ftr-311	492	10	regulations	regulation	NOUN
ftr-311	492	11	proposed	propose	VERB
ftr-311	492	12	in	in	ADP
ftr-311	492	13	2008	2008	NUM
ftr-311	492	14	suggests	suggest	VERB
ftr-311	492	15	that	that	SCONJ
ftr-311	492	16	the	the	DET
ftr-311	492	17	irs	irs	PROPN
ftr-311	492	18	and	and	CCONJ
ftr-311	492	19	treasury	treasury	PROPN
ftr-311	492	20	find	find	VERB
ftr-311	492	21	keeping	keep	VERB
ftr-311	492	22	up	up	ADP
ftr-311	492	23	with	with	ADP
ftr-311	492	24	congressional	congressional	ADJ
ftr-311	492	25	requirements	requirement	NOUN
ftr-311	492	26	challenging	challenge	VERB
ftr-311	492	27	.	.	PUNCT
ftr-311	493	1	at	at	ADP
ftr-311	493	2	the	the	DET
ftr-311	493	3	same	same	ADJ
ftr-311	493	4	time	time	NOUN
ftr-311	493	5	,	,	PUNCT
ftr-311	493	6	two	two	NUM
ftr-311	493	7	circuit	circuit	NOUN
ftr-311	493	8	courts	court	NOUN
ftr-311	493	9	have	have	AUX
ftr-311	493	10	recently	recently	ADV
ftr-311	493	11	urged	urge	VERB
ftr-311	493	12	the	the	DET
ftr-311	493	13	irs	irs	PROPN
ftr-311	493	14	and	and	CCONJ
ftr-311	493	15	treasury	treasury	NOUN
ftr-311	493	16	to	to	PART
ftr-311	493	17	promulgate	promulgate	VERB
ftr-311	493	18	yet	yet	ADV
ftr-311	493	19	further	further	ADJ
ftr-311	493	20	regulations	regulation	NOUN
ftr-311	493	21	.	.	PUNCT
ftr-311	494	1	in	in	ADP
ftr-311	494	2	kaufman	kaufman	PROPN
ftr-311	494	3	v.	v.	ADP
ftr-311	494	4	commissioner,97	commissioner,97	PROPN
ftr-311	494	5	the	the	DET
ftr-311	494	6	first	first	ADJ
ftr-311	494	7	circuit	circuit	NOUN
ftr-311	494	8	court	court	NOUN
ftr-311	494	9	of	of	ADP
ftr-311	494	10	appeals	appeals	PROPN
ftr-311	494	11	rejected	reject	VERB
ftr-311	494	12	the	the	DET
ftr-311	494	13	irs	irs	PROPN
ftr-311	494	14	’s	’s	PART
ftr-311	494	15	“	"	PUNCT
ftr-311	494	16	overly	overly	ADV
ftr-311	494	17	aggressive	aggressive	ADJ
ftr-311	494	18	interpretations	interpretation	NOUN
ftr-311	494	19	of	of	ADP
ftr-311	494	20	existing	exist	VERB
ftr-311	494	21	regulations	regulation	NOUN
ftr-311	494	22	”	"	PUNCT
ftr-311	494	23	as	as	ADP
ftr-311	494	24	to	to	ADP
ftr-311	494	25	the	the	DET
ftr-311	494	26	requirements	requirement	NOUN
ftr-311	494	27	of	of	ADP
ftr-311	494	28	a	a	DET
ftr-311	494	29	qualified	qualified	ADJ
ftr-311	494	30	appraisal,98	appraisal,98	NOUN
ftr-311	494	31	but	but	CCONJ
ftr-311	494	32	also	also	ADV
ftr-311	494	33	observed	observe	VERB
ftr-311	494	34	“	"	PUNCT
ftr-311	494	35	one	one	PRON
ftr-311	494	36	can	can	AUX
ftr-311	494	37	imagine	imagine	VERB
ftr-311	494	38	irs	irs	PROPN
ftr-311	494	39	regulations	regulation	NOUN
ftr-311	494	40	that	that	PRON
ftr-311	494	41	require	require	VERB
ftr-311	494	42	appraisers	appraiser	NOUN
ftr-311	494	43	to	to	PART
ftr-311	494	44	be	be	AUX
ftr-311	494	45	functionally	functionally	ADV
ftr-311	494	46	independent	independent	ADJ
ftr-311	494	47	of	of	ADP
ftr-311	494	48	donee	donee	NOUN
ftr-311	494	49	organizations	organization	NOUN
ftr-311	494	50	.	.	PUNCT
ftr-311	494	51	.	.	PUNCT
ftr-311	494	52	.	.	PUNCT
ftr-311	495	1	and	and	CCONJ
ftr-311	495	2	require	require	VERB
ftr-311	495	3	more	more	ADV
ftr-311	495	4	specific	specific	ADJ
ftr-311	495	5	market	market	NOUN
ftr-311	495	6	-	-	PUNCT
ftr-311	495	7	sale	sale	NOUN
ftr-311	495	8	based	base	VERB
ftr-311	495	9	94	94	NUM
ftr-311	495	10	.	.	PUNCT
ftr-311	496	1	i	i	PRON
ftr-311	496	2	d.	d.	PROPN
ftr-311	496	3	(	(	PUNCT
ftr-311	496	4	emphasis	emphasis	NOUN
ftr-311	496	5	in	in	ADP
ftr-311	496	6	original	original	ADJ
ftr-311	496	7	)	)	PUNCT
ftr-311	496	8	95	95	NUM
ftr-311	496	9	.	.	PUNCT
ftr-311	497	1	i	i	PRON
ftr-311	497	2	d.	d.	PROPN
ftr-311	497	3	96	96	NUM
ftr-311	497	4	.	.	PUNCT
ftr-311	498	1	finalizing	finalize	VERB
ftr-311	498	2	these	these	DET
ftr-311	498	3	regulations	regulation	NOUN
ftr-311	498	4	is	be	AUX
ftr-311	498	5	an	an	DET
ftr-311	498	6	item	item	NOUN
ftr-311	498	7	on	on	ADP
ftr-311	498	8	the	the	DET
ftr-311	498	9	irs	irs	PROPN
ftr-311	498	10	and	and	CCONJ
ftr-311	498	11	treasury	treasury	PROPN
ftr-311	498	12	2012	2012	NUM
ftr-311	498	13	–	–	PUNCT
ftr-311	498	14	2013	2013	NUM
ftr-311	498	15	priority	priority	NOUN
ftr-311	498	16	guidance	guidance	NOUN
ftr-311	498	17	plan	plan	NOUN
ftr-311	498	18	.	.	PUNCT
ftr-311	499	1	see	see	VERB
ftr-311	499	2	dep’t	dep’t	NOUN
ftr-311	499	3	of	of	ADP
ftr-311	499	4	the	the	DET
ftr-311	499	5	treasury	treasury	NOUN
ftr-311	499	6	,	,	PUNCT
ftr-311	499	7	2012	2012	NUM
ftr-311	499	8	-	-	SYM
ftr-311	499	9	2013	2013	NUM
ftr-311	499	10	priority	priority	NOUN
ftr-311	499	11	guidance	guidance	NOUN
ftr-311	499	12	plan	plan	NOUN
ftr-311	499	13	(	(	PUNCT
ftr-311	499	14	nov	nov	PROPN
ftr-311	499	15	.	.	PROPN
ftr-311	499	16	19	19	NUM
ftr-311	499	17	,	,	PUNCT
ftr-311	499	18	2012	2012	NUM
ftr-311	499	19	)	)	PUNCT
ftr-311	499	20	,	,	PUNCT
ftr-311	499	21	http://www.irs.gov/pup/pub/irs-utl/20122013_pgp.pdf	http://www.irs.gov/pup/pub/irs-utl/20122013_pgp.pdf	NUM
ftr-311	499	22	.	.	PROPN
ftr-311	499	23	97	97	NUM
ftr-311	499	24	.	.	PUNCT
ftr-311	500	1	687	687	NUM
ftr-311	500	2	f.3d	f.3d	NUM
ftr-311	500	3	21	21	NUM
ftr-311	500	4	(	(	PUNCT
ftr-311	500	5	1st	1st	ADJ
ftr-311	500	6	cir	cir	NOUN
ftr-311	500	7	.	.	PROPN
ftr-311	500	8	2012	2012	NUM
ftr-311	500	9	)	)	PUNCT
ftr-311	500	10	.	.	PUNCT
ftr-311	501	1	98	98	NUM
ftr-311	501	2	.	.	PUNCT
ftr-311	502	1	in	in	ADP
ftr-311	502	2	2012	2012	NUM
ftr-311	502	3	,	,	PUNCT
ftr-311	502	4	conservation	conservation	NOUN
ftr-311	502	5	easements	easement	NOUN
ftr-311	502	6	received	receive	VERB
ftr-311	502	7	considerable	considerable	ADJ
ftr-311	502	8	attention	attention	NOUN
ftr-311	502	9	.	.	PUNCT
ftr-311	503	1	see	see	VERB
ftr-311	503	2	david	david	PROPN
ftr-311	503	3	van	van	PROPN
ftr-311	503	4	den	den	PROPN
ftr-311	503	5	berg	berg	PROPN
ftr-311	503	6	,	,	PUNCT
ftr-311	503	7	irs	irs	AUX
ftr-311	503	8	scrutinizing	scrutinize	VERB
ftr-311	503	9	conservation	conservation	NOUN
ftr-311	503	10	easements	easement	NOUN
ftr-311	503	11	,	,	PUNCT
ftr-311	503	12	137	137	NUM
ftr-311	503	13	tax	tax	NOUN
ftr-311	503	14	notes	note	NOUN
ftr-311	503	15	today	today	NOUN
ftr-311	503	16	19	19	NUM
ftr-311	503	17	(	(	PUNCT
ftr-311	503	18	oct	oct	PROPN
ftr-311	503	19	.	.	PROPN
ftr-311	503	20	1	1	NUM
ftr-311	503	21	,	,	PUNCT
ftr-311	503	22	2012	2012	NUM
ftr-311	503	23	)	)	PUNCT
ftr-311	504	1	[	[	X
ftr-311	504	2	hereinafter	hereinafter	NOUN
ftr-311	504	3	van	van	PROPN
ftr-311	504	4	den	den	PROPN
ftr-311	504	5	berg	berg	PROPN
ftr-311	504	6	,	,	PUNCT
ftr-311	504	7	conservation	conservation	NOUN
ftr-311	504	8	easements	easement	NOUN
ftr-311	504	9	]	]	PUNCT
ftr-311	504	10	.	.	PUNCT
ftr-311	505	1	issues	issue	NOUN
ftr-311	505	2	in	in	ADP
ftr-311	505	3	these	these	DET
ftr-311	505	4	cases	case	NOUN
ftr-311	505	5	frequently	frequently	ADV
ftr-311	505	6	involve	involve	VERB
ftr-311	505	7	substantiation	substantiation	NOUN
ftr-311	505	8	requirements	requirement	NOUN
ftr-311	505	9	,	,	PUNCT
ftr-311	505	10	as	as	SCONJ
ftr-311	505	11	discussed	discuss	VERB
ftr-311	505	12	further	far	ADV
ftr-311	505	13	below	below	ADV
ftr-311	505	14	.	.	PUNCT
ftr-311	506	1	2013	2013	NUM
ftr-311	506	2	]	]	PUNCT
ftr-311	506	3	reforming	reform	VERB
ftr-311	506	4	the	the	DET
ftr-311	506	5	charitable	charitable	ADJ
ftr-311	506	6	contribution	contribution	NOUN
ftr-311	506	7	substantiation	substantiation	NOUN
ftr-311	506	8	rules	rule	VERB
ftr-311	506	9	297	297	NUM
ftr-311	506	10	information	information	NOUN
ftr-311	506	11	to	to	PART
ftr-311	506	12	support	support	VERB
ftr-311	506	13	any	any	DET
ftr-311	506	14	deduction	deduction	NOUN
ftr-311	506	15	.	.	PUNCT
ftr-311	507	1	”99	”99	PROPN
ftr-311	507	2	in	in	ADP
ftr-311	507	3	scheidelman	scheidelman	PROPN
ftr-311	507	4	v.	v.	ADP
ftr-311	507	5	commissioner,100	commissioner,100	VERB
ftr-311	507	6	the	the	DET
ftr-311	507	7	court	court	NOUN
ftr-311	507	8	of	of	ADP
ftr-311	507	9	appeals	appeal	NOUN
ftr-311	507	10	for	for	ADP
ftr-311	507	11	the	the	DET
ftr-311	507	12	second	second	ADJ
ftr-311	507	13	circuit	circuit	NOUN
ftr-311	507	14	wrote	write	VERB
ftr-311	507	15	,	,	PUNCT
ftr-311	507	16	“	"	PUNCT
ftr-311	507	17	and	and	CCONJ
ftr-311	507	18	,	,	PUNCT
ftr-311	507	19	of	of	ADP
ftr-311	507	20	course	course	NOUN
ftr-311	507	21	,	,	PUNCT
ftr-311	507	22	the	the	DET
ftr-311	507	23	treasury	treasury	PROPN
ftr-311	507	24	department	department	NOUN
ftr-311	507	25	can	can	AUX
ftr-311	507	26	use	use	VERB
ftr-311	507	27	the	the	DET
ftr-311	507	28	broad	broad	ADJ
ftr-311	507	29	regulatory	regulatory	ADJ
ftr-311	507	30	authority	authority	NOUN
ftr-311	507	31	granted	grant	VERB
ftr-311	507	32	to	to	ADP
ftr-311	507	33	it	it	PRON
ftr-311	507	34	by	by	ADP
ftr-311	507	35	the	the	DET
ftr-311	507	36	internal	internal	PROPN
ftr-311	507	37	revenue	revenue	PROPN
ftr-311	507	38	code	code	NOUN
ftr-311	507	39	to	to	PART
ftr-311	507	40	set	set	VERB
ftr-311	507	41	stricter	strict	ADJ
ftr-311	507	42	requirements	requirement	NOUN
ftr-311	507	43	for	for	ADP
ftr-311	507	44	a	a	DET
ftr-311	507	45	qualified	qualified	ADJ
ftr-311	507	46	appraisal	appraisal	NOUN
ftr-311	507	47	.	.	PUNCT
ftr-311	508	1	”101	”101	PUNCT
ftr-311	508	2	(	(	PUNCT
ftr-311	508	3	both	both	PRON
ftr-311	508	4	of	of	ADP
ftr-311	508	5	these	these	DET
ftr-311	508	6	cases	case	NOUN
ftr-311	508	7	involved	involve	VERB
ftr-311	508	8	conservation	conservation	NOUN
ftr-311	508	9	easements	easement	NOUN
ftr-311	508	10	and	and	CCONJ
ftr-311	508	11	will	will	AUX
ftr-311	508	12	be	be	AUX
ftr-311	508	13	discussed	discuss	VERB
ftr-311	508	14	further	far	ADV
ftr-311	508	15	below	below	ADV
ftr-311	508	16	in	in	ADP
ftr-311	508	17	the	the	DET
ftr-311	508	18	section	section	NOUN
ftr-311	508	19	of	of	ADP
ftr-311	508	20	the	the	DET
ftr-311	508	21	paper	paper	NOUN
ftr-311	508	22	addressing	address	VERB
ftr-311	508	23	case	case	NOUN
ftr-311	508	24	law	law	NOUN
ftr-311	508	25	for	for	ADP
ftr-311	508	26	these	these	DET
ftr-311	508	27	types	type	NOUN
ftr-311	508	28	of	of	ADP
ftr-311	508	29	charitable	charitable	ADJ
ftr-311	508	30	contributions	contribution	NOUN
ftr-311	508	31	)	)	PUNCT
ftr-311	508	32	.	.	PUNCT
ftr-311	509	1	all	all	DET
ftr-311	509	2	this	this	PRON
ftr-311	509	3	suggests	suggest	VERB
ftr-311	509	4	that	that	SCONJ
ftr-311	509	5	the	the	DET
ftr-311	509	6	current	current	ADJ
ftr-311	509	7	regime	regime	NOUN
ftr-311	509	8	is	be	AUX
ftr-311	509	9	not	not	PART
ftr-311	509	10	working	work	VERB
ftr-311	509	11	satisfactorily	satisfactorily	ADV
ftr-311	509	12	.	.	PUNCT
ftr-311	510	1	moreover	moreover	ADV
ftr-311	510	2	,	,	PUNCT
ftr-311	510	3	judicial	judicial	ADJ
ftr-311	510	4	invocation	invocation	NOUN
ftr-311	510	5	of	of	ADP
ftr-311	510	6	the	the	DET
ftr-311	510	7	substantial	substantial	ADJ
ftr-311	510	8	compliance	compliance	NOUN
ftr-311	510	9	doctrine	doctrine	NOUN
ftr-311	510	10	in	in	ADP
ftr-311	510	11	some	some	DET
ftr-311	510	12	situations	situation	NOUN
ftr-311	510	13	,	,	PUNCT
ftr-311	510	14	but	but	CCONJ
ftr-311	510	15	not	not	PART
ftr-311	510	16	others	other	NOUN
ftr-311	510	17	,	,	PUNCT
ftr-311	510	18	further	far	ADV
ftr-311	510	19	complicates	complicate	VERB
ftr-311	510	20	enforcement	enforcement	NOUN
ftr-311	510	21	and	and	CCONJ
ftr-311	510	22	raises	raise	VERB
ftr-311	510	23	additional	additional	ADJ
ftr-311	510	24	questions	question	NOUN
ftr-311	510	25	about	about	ADP
ftr-311	510	26	the	the	DET
ftr-311	510	27	current	current	ADJ
ftr-311	510	28	scheme	scheme	NOUN
ftr-311	510	29	.	.	PUNCT
ftr-311	511	1	iv	iv	X
ftr-311	511	2	.	.	PUNCT
ftr-311	511	3	judicial	judicial	PROPN
ftr-311	511	4	gloss	gloss	PROPN
ftr-311	511	5	long	long	ADV
ftr-311	511	6	-	-	PUNCT
ftr-311	511	7	standing	stand	VERB
ftr-311	511	8	section	section	NOUN
ftr-311	511	9	170(a)(1	170(a)(1	NUM
ftr-311	511	10	)	)	PUNCT
ftr-311	511	11	provides	provide	VERB
ftr-311	511	12	that	that	SCONJ
ftr-311	511	13	a	a	DET
ftr-311	511	14	charitable	charitable	ADJ
ftr-311	511	15	contribution	contribution	NOUN
ftr-311	511	16	“	"	PUNCT
ftr-311	511	17	shall	shall	AUX
ftr-311	511	18	be	be	AUX
ftr-311	511	19	allowable	allowable	ADJ
ftr-311	511	20	as	as	ADP
ftr-311	511	21	a	a	DET
ftr-311	511	22	deduction	deduction	NOUN
ftr-311	511	23	only	only	ADV
ftr-311	511	24	if	if	SCONJ
ftr-311	511	25	verified	verify	VERB
ftr-311	511	26	under	under	ADP
ftr-311	511	27	regulations	regulation	NOUN
ftr-311	511	28	prescribed	prescribe	VERB
ftr-311	511	29	by	by	ADP
ftr-311	511	30	the	the	DET
ftr-311	511	31	secretary	secretary	NOUN
ftr-311	511	32	.	.	PUNCT
ftr-311	511	33	”	"	PUNCT
ftr-311	512	1	section	section	NOUN
ftr-311	512	2	170(f)(8	170(f)(8	NUM
ftr-311	512	3	)	)	PUNCT
ftr-311	512	4	,	,	PUNCT
ftr-311	512	5	enacted	enact	VERB
ftr-311	512	6	in	in	ADP
ftr-311	512	7	1993	1993	NUM
ftr-311	512	8	,	,	PUNCT
ftr-311	512	9	states	state	VERB
ftr-311	512	10	that	that	SCONJ
ftr-311	512	11	no	no	DET
ftr-311	512	12	deduction	deduction	NOUN
ftr-311	512	13	shall	shall	AUX
ftr-311	512	14	be	be	AUX
ftr-311	512	15	allowed	allow	VERB
ftr-311	512	16	for	for	ADP
ftr-311	512	17	any	any	DET
ftr-311	512	18	contribution	contribution	NOUN
ftr-311	512	19	of	of	ADP
ftr-311	512	20	$	$	SYM
ftr-311	512	21	250	250	NUM
ftr-311	512	22	or	or	CCONJ
ftr-311	512	23	more	more	ADJ
ftr-311	512	24	unless	unless	SCONJ
ftr-311	512	25	the	the	DET
ftr-311	512	26	taxpayer	taxpayer	NOUN
ftr-311	512	27	obtains	obtain	VERB
ftr-311	512	28	a	a	DET
ftr-311	512	29	contemporaneous	contemporaneous	ADJ
ftr-311	512	30	written	write	VERB
ftr-311	512	31	acknowledgment	acknowledgment	NOUN
ftr-311	512	32	.	.	PUNCT
ftr-311	513	1	in	in	ADP
ftr-311	513	2	2004	2004	NUM
ftr-311	513	3	,	,	PUNCT
ftr-311	513	4	congress	congress	PROPN
ftr-311	513	5	provided	provide	VERB
ftr-311	513	6	in	in	ADP
ftr-311	513	7	section	section	NOUN
ftr-311	513	8	170(f)(11	170(f)(11	NUM
ftr-311	513	9	)	)	PUNCT
ftr-311	513	10	that	that	SCONJ
ftr-311	513	11	no	no	DET
ftr-311	513	12	charitable	charitable	ADJ
ftr-311	513	13	contribution	contribution	NOUN
ftr-311	513	14	deduction	deduction	NOUN
ftr-311	513	15	shall	shall	AUX
ftr-311	513	16	be	be	AUX
ftr-311	513	17	allowed	allow	VERB
ftr-311	513	18	unless	unless	SCONJ
ftr-311	513	19	the	the	DET
ftr-311	513	20	taxpayer	taxpayer	NOUN
ftr-311	513	21	meets	meet	VERB
ftr-311	513	22	applicable	applicable	ADJ
ftr-311	513	23	substantiation	substantiation	NOUN
ftr-311	513	24	requirements	requirement	NOUN
ftr-311	513	25	,	,	PUNCT
ftr-311	513	26	including	include	VERB
ftr-311	513	27	other	other	ADJ
ftr-311	513	28	requirements	requirement	NOUN
ftr-311	513	29	the	the	DET
ftr-311	513	30	secretary	secretary	NOUN
ftr-311	513	31	may	may	AUX
ftr-311	513	32	impose	impose	VERB
ftr-311	513	33	.	.	PUNCT
ftr-311	514	1	despite	despite	SCONJ
ftr-311	514	2	this	this	DET
ftr-311	514	3	language	language	NOUN
ftr-311	514	4	,	,	PUNCT
ftr-311	514	5	at	at	ADP
ftr-311	514	6	some	some	DET
ftr-311	514	7	times	time	NOUN
ftr-311	514	8	,	,	PUNCT
ftr-311	514	9	but	but	CCONJ
ftr-311	514	10	not	not	PART
ftr-311	514	11	others	other	NOUN
ftr-311	514	12	,	,	PUNCT
ftr-311	514	13	courts	court	NOUN
ftr-311	514	14	,	,	PUNCT
ftr-311	514	15	in	in	ADP
ftr-311	514	16	particular	particular	ADJ
ftr-311	514	17	the	the	DET
ftr-311	514	18	tax	tax	NOUN
ftr-311	514	19	court	court	NOUN
ftr-311	514	20	,	,	PUNCT
ftr-311	514	21	have	have	AUX
ftr-311	514	22	permitted	permit	VERB
ftr-311	514	23	substantial	substantial	ADJ
ftr-311	514	24	compliance	compliance	NOUN
ftr-311	514	25	,	,	PUNCT
ftr-311	514	26	rather	rather	ADV
ftr-311	514	27	than	than	ADP
ftr-311	514	28	strict	strict	ADJ
ftr-311	514	29	compliance	compliance	NOUN
ftr-311	514	30	,	,	PUNCT
ftr-311	514	31	with	with	ADP
ftr-311	514	32	the	the	DET
ftr-311	514	33	substantiation	substantiation	NOUN
ftr-311	514	34	and	and	CCONJ
ftr-311	514	35	record	record	NOUN
ftr-311	514	36	-	-	PUNCT
ftr-311	514	37	keeping	keeping	NOUN
ftr-311	514	38	requirements.102	requirements.102	VERB
ftr-311	514	39	the	the	DET
ftr-311	514	40	contours	contours	NOUN
ftr-311	514	41	and	and	CCONJ
ftr-311	514	42	limits	limit	NOUN
ftr-311	514	43	of	of	ADP
ftr-311	514	44	the	the	DET
ftr-311	514	45	substantial	substantial	ADJ
ftr-311	514	46	compliance	compliance	NOUN
ftr-311	514	47	doctrine	doctrine	NOUN
ftr-311	514	48	are	be	AUX
ftr-311	514	49	uncertain	uncertain	ADJ
ftr-311	514	50	,	,	PUNCT
ftr-311	514	51	and	and	CCONJ
ftr-311	514	52	the	the	DET
ftr-311	514	53	application	application	NOUN
ftr-311	514	54	of	of	ADP
ftr-311	514	55	the	the	DET
ftr-311	514	56	doctrine	doctrine	NOUN
ftr-311	514	57	to	to	ADP
ftr-311	514	58	this	this	DET
ftr-311	514	59	area	area	NOUN
ftr-311	514	60	of	of	ADP
ftr-311	514	61	tax	tax	NOUN
ftr-311	514	62	law	law	NOUN
ftr-311	514	63	is	be	AUX
ftr-311	514	64	further	far	ADV
ftr-311	514	65	complicated	complicate	VERB
ftr-311	514	66	by	by	ADP
ftr-311	514	67	the	the	DET
ftr-311	514	68	2004	2004	NUM
ftr-311	514	69	enactment	enactment	NOUN
ftr-311	514	70	of	of	ADP
ftr-311	514	71	a	a	DET
ftr-311	514	72	reasonable	reasonable	ADJ
ftr-311	514	73	cause	cause	NOUN
ftr-311	514	74	exception	exception	NOUN
ftr-311	514	75	to	to	ADP
ftr-311	514	76	certain	certain	ADJ
ftr-311	514	77	appraisal	appraisal	NOUN
ftr-311	514	78	requirements	requirement	NOUN
ftr-311	514	79	.	.	PUNCT
ftr-311	515	1	some	some	DET
ftr-311	515	2	provisions	provision	NOUN
ftr-311	515	3	of	of	ADP
ftr-311	515	4	the	the	DET
ftr-311	515	5	internal	internal	ADJ
ftr-311	515	6	revenue	revenue	NOUN
ftr-311	515	7	code	code	NOUN
ftr-311	515	8	and	and	CCONJ
ftr-311	515	9	the	the	DET
ftr-311	515	10	treasury	treasury	PROPN
ftr-311	515	11	regulations	regulation	NOUN
ftr-311	515	12	explicitly	explicitly	ADV
ftr-311	515	13	permit	permit	VERB
ftr-311	515	14	substantial	substantial	ADJ
ftr-311	515	15	compliance.103	compliance.103	NOUN
ftr-311	515	16	none	none	NOUN
ftr-311	515	17	of	of	ADP
ftr-311	515	18	the	the	DET
ftr-311	515	19	statutes	statute	NOUN
ftr-311	515	20	or	or	CCONJ
ftr-311	515	21	regulations	regulation	NOUN
ftr-311	515	22	governing	govern	VERB
ftr-311	515	23	substantiation	substantiation	NOUN
ftr-311	515	24	of	of	ADP
ftr-311	515	25	the	the	DET
ftr-311	515	26	charitable	charitable	ADJ
ftr-311	515	27	contribution	contribution	NOUN
ftr-311	515	28	99	99	NUM
ftr-311	515	29	.	.	PUNCT
ftr-311	516	1	kaufman	kaufman	PROPN
ftr-311	516	2	,	,	PUNCT
ftr-311	516	3	687	687	NUM
ftr-311	516	4	f.3d	f.3d	NUM
ftr-311	516	5	at	at	ADP
ftr-311	516	6	31	31	NUM
ftr-311	516	7	.	.	PUNCT
ftr-311	517	1	the	the	DET
ftr-311	517	2	court	court	NOUN
ftr-311	517	3	continued	continue	VERB
ftr-311	517	4	:	:	PUNCT
ftr-311	517	5	“	"	PUNCT
ftr-311	517	6	forward	forward	ADV
ftr-311	517	7	looking	look	VERB
ftr-311	517	8	regulations	regulation	NOUN
ftr-311	517	9	also	also	ADV
ftr-311	517	10	serve	serve	VERB
ftr-311	517	11	to	to	PART
ftr-311	517	12	give	give	VERB
ftr-311	517	13	fair	fair	ADJ
ftr-311	517	14	warning	warning	NOUN
ftr-311	517	15	to	to	ADP
ftr-311	517	16	taxpayers	taxpayer	NOUN
ftr-311	517	17	.	.	PUNCT
ftr-311	517	18	”	"	PUNCT
ftr-311	518	1	i	i	PRON
ftr-311	518	2	d.	d.	VERB
ftr-311	518	3	at	at	ADP
ftr-311	518	4	31–32	31–32	NUM
ftr-311	518	5	.	.	PUNCT
ftr-311	518	6	100	100	NUM
ftr-311	518	7	.	.	X
ftr-311	519	1	682	682	NUM
ftr-311	519	2	f.3d	f.3d	NUM
ftr-311	519	3	189	189	NUM
ftr-311	519	4	(	(	PUNCT
ftr-311	519	5	2nd	2nd	ADJ
ftr-311	519	6	cir	cir	NOUN
ftr-311	519	7	.	.	PROPN
ftr-311	519	8	2012	2012	NUM
ftr-311	519	9	)	)	PUNCT
ftr-311	519	10	.	.	PUNCT
ftr-311	520	1	101	101	NUM
ftr-311	520	2	.	.	PUNCT
ftr-311	521	1	i	i	PRON
ftr-311	521	2	d.	d.	PROPN
ftr-311	521	3	at	at	ADP
ftr-311	521	4	198	198	NUM
ftr-311	521	5	.	.	PUNCT
ftr-311	522	1	102	102	NUM
ftr-311	522	2	.	.	PUNCT
ftr-311	523	1	the	the	DET
ftr-311	523	2	tax	tax	NOUN
ftr-311	523	3	court	court	NOUN
ftr-311	523	4	,	,	PUNCT
ftr-311	523	5	however	however	ADV
ftr-311	523	6	,	,	PUNCT
ftr-311	523	7	frequently	frequently	ADV
ftr-311	523	8	denies	deny	VERB
ftr-311	523	9	a	a	DET
ftr-311	523	10	charitable	charitable	ADJ
ftr-311	523	11	contribution	contribution	NOUN
ftr-311	523	12	deduction	deduction	NOUN
ftr-311	523	13	for	for	ADP
ftr-311	523	14	taxpayers	taxpayer	NOUN
ftr-311	523	15	who	who	PRON
ftr-311	523	16	fail	fail	VERB
ftr-311	523	17	to	to	PART
ftr-311	523	18	satisfy	satisfy	VERB
ftr-311	523	19	the	the	DET
ftr-311	523	20	substantiation	substantiation	NOUN
ftr-311	523	21	requirements	requirement	NOUN
ftr-311	523	22	without	without	ADP
ftr-311	523	23	any	any	DET
ftr-311	523	24	discussion	discussion	NOUN
ftr-311	523	25	of	of	ADP
ftr-311	523	26	substantial	substantial	ADJ
ftr-311	523	27	compliance	compliance	NOUN
ftr-311	523	28	.	.	PUNCT
ftr-311	524	1	see	see	VERB
ftr-311	524	2	,	,	PUNCT
ftr-311	524	3	e.g.	e.g.	ADV
ftr-311	524	4	,	,	PUNCT
ftr-311	524	5	linzy	linzy	NOUN
ftr-311	524	6	v.	v.	PROPN
ftr-311	524	7	commissioner	commissioner	PROPN
ftr-311	524	8	,	,	PUNCT
ftr-311	524	9	102	102	NUM
ftr-311	524	10	t.c	t.c	PROPN
ftr-311	524	11	.	.	PROPN
ftr-311	524	12	memo	memo	NOUN
ftr-311	524	13	(	(	PUNCT
ftr-311	524	14	cch	cch	PROPN
ftr-311	524	15	)	)	PUNCT
ftr-311	524	16	482	482	NUM
ftr-311	524	17	,	,	PUNCT
ftr-311	524	18	t.c	t.c	PROPN
ftr-311	524	19	.	.	PROPN
ftr-311	524	20	memo	memo	NOUN
ftr-311	524	21	(	(	PUNCT
ftr-311	524	22	ria	ria	PROPN
ftr-311	524	23	)	)	PUNCT
ftr-311	524	24	¶	¶	PROPN
ftr-311	524	25	2011	2011	NUM
ftr-311	524	26	-	-	SYM
ftr-311	524	27	264	264	NUM
ftr-311	524	28	;	;	PUNCT
ftr-311	524	29	perry	perry	PROPN
ftr-311	524	30	v.	v.	PROPN
ftr-311	524	31	commissioner	commissioner	PROPN
ftr-311	524	32	,	,	PUNCT
ftr-311	524	33	t.c	t.c	PROPN
ftr-311	524	34	.	.	PROPN
ftr-311	524	35	summ	summ	PROPN
ftr-311	524	36	.	.	PUNCT
ftr-311	525	1	op	op	NOUN
ftr-311	525	2	.	.	PUNCT
ftr-311	526	1	2011	2011	NUM
ftr-311	526	2	-	-	SYM
ftr-311	526	3	76	76	NUM
ftr-311	526	4	;	;	PUNCT
ftr-311	526	5	kirman	kirman	PROPN
ftr-311	526	6	v.	v.	PROPN
ftr-311	526	7	commissioner	commissioner	PROPN
ftr-311	526	8	,	,	PUNCT
ftr-311	526	9	101	101	NUM
ftr-311	526	10	t.c	t.c	PROPN
ftr-311	526	11	.	.	PROPN
ftr-311	526	12	memo	memo	NOUN
ftr-311	526	13	(	(	PUNCT
ftr-311	526	14	cch	cch	PROPN
ftr-311	526	15	)	)	PUNCT
ftr-311	526	16	1625	1625	NUM
ftr-311	526	17	,	,	PUNCT
ftr-311	526	18	t.c	t.c	PROPN
ftr-311	526	19	.	.	PROPN
ftr-311	526	20	memo	memo	NOUN
ftr-311	526	21	(	(	PUNCT
ftr-311	526	22	ria	ria	PROPN
ftr-311	526	23	)	)	PUNCT
ftr-311	526	24	¶	¶	PROPN
ftr-311	526	25	2011	2011	NUM
ftr-311	526	26	-	-	SYM
ftr-311	526	27	128	128	NUM
ftr-311	526	28	.	.	PUNCT
ftr-311	526	29	103	103	NUM
ftr-311	526	30	.	.	PUNCT
ftr-311	527	1	see	see	VERB
ftr-311	527	2	,	,	PUNCT
ftr-311	527	3	e.g.	e.g.	ADV
ftr-311	527	4	,	,	PUNCT
ftr-311	527	5	i.r.c	i.r.c	NOUN
ftr-311	527	6	.	.	PUNCT
ftr-311	528	1	§	§	PROPN
ftr-311	528	2	2642(g)(2	2642(g)(2	NUM
ftr-311	528	3	)	)	PUNCT
ftr-311	528	4	(	(	PUNCT
ftr-311	528	5	allocation	allocation	NOUN
ftr-311	528	6	of	of	ADP
ftr-311	528	7	gst	gst	PROPN
ftr-311	528	8	exemption	exemption	NOUN
ftr-311	528	9	)	)	PUNCT
ftr-311	528	10	;	;	PUNCT
ftr-311	528	11	reg	reg	NOUN
ftr-311	528	12	.	.	PUNCT
ftr-311	529	1	§	§	PROPN
ftr-311	529	2	1.167(a)-11(f)(2	1.167(a)-11(f)(2	NUM
ftr-311	529	3	)	)	PUNCT
ftr-311	529	4	(	(	PUNCT
ftr-311	529	5	flush	flush	ADJ
ftr-311	529	6	language	language	NOUN
ftr-311	529	7	)	)	PUNCT
ftr-311	529	8	(	(	PUNCT
ftr-311	529	9	method	method	NOUN
ftr-311	529	10	of	of	ADP
ftr-311	529	11	making	make	VERB
ftr-311	529	12	depreciation	depreciation	NOUN
ftr-311	529	13	election	election	NOUN
ftr-311	529	14	)	)	PUNCT
ftr-311	529	15	.	.	PUNCT
ftr-311	530	1	298	298	NUM
ftr-311	530	2	florida	florida	PROPN
ftr-311	530	3	tax	tax	NOUN
ftr-311	530	4	review	review	NOUN
ftr-311	530	5	[	[	X
ftr-311	530	6	vol	vol	NOUN
ftr-311	530	7	.	.	PUNCT
ftr-311	531	1	14:7	14:7	NUM
ftr-311	531	2	deduction	deduction	NOUN
ftr-311	531	3	provides	provide	VERB
ftr-311	531	4	for	for	ADP
ftr-311	531	5	“	"	PUNCT
ftr-311	531	6	substantial	substantial	ADJ
ftr-311	531	7	compliance	compliance	NOUN
ftr-311	531	8	.	.	PUNCT
ftr-311	531	9	”	"	PUNCT
ftr-311	532	1	judicial	judicial	ADJ
ftr-311	532	2	invocation	invocation	NOUN
ftr-311	532	3	of	of	ADP
ftr-311	532	4	the	the	DET
ftr-311	532	5	substantial	substantial	ADJ
ftr-311	532	6	compliance	compliance	NOUN
ftr-311	532	7	doctrine	doctrine	NOUN
ftr-311	532	8	,	,	PUNCT
ftr-311	532	9	however	however	ADV
ftr-311	532	10	,	,	PUNCT
ftr-311	532	11	is	be	AUX
ftr-311	532	12	not	not	PART
ftr-311	532	13	unusual	unusual	ADJ
ftr-311	532	14	or	or	CCONJ
ftr-311	532	15	unique	unique	ADJ
ftr-311	532	16	to	to	ADP
ftr-311	532	17	the	the	DET
ftr-311	532	18	tax	tax	NOUN
ftr-311	532	19	law	law	NOUN
ftr-311	532	20	.	.	PUNCT
ftr-311	533	1	it	it	PRON
ftr-311	533	2	has	have	AUX
ftr-311	533	3	perhaps	perhaps	ADV
ftr-311	533	4	been	be	AUX
ftr-311	533	5	most	most	ADV
ftr-311	533	6	thoroughly	thoroughly	ADV
ftr-311	533	7	examined	examine	VERB
ftr-311	533	8	by	by	ADP
ftr-311	533	9	professor	professor	NOUN
ftr-311	533	10	john	john	PROPN
ftr-311	533	11	langbein	langbein	PROPN
ftr-311	533	12	of	of	ADP
ftr-311	533	13	yale	yale	PROPN
ftr-311	533	14	law	law	PROPN
ftr-311	533	15	school	school	NOUN
ftr-311	533	16	in	in	ADP
ftr-311	533	17	connection	connection	NOUN
ftr-311	533	18	with	with	ADP
ftr-311	533	19	the	the	DET
ftr-311	533	20	requirements	requirement	NOUN
ftr-311	533	21	for	for	ADP
ftr-311	533	22	execution	execution	NOUN
ftr-311	533	23	of	of	ADP
ftr-311	533	24	wills.104	wills.104	NOUN
ftr-311	533	25	as	as	SCONJ
ftr-311	533	26	he	he	PRON
ftr-311	533	27	has	have	AUX
ftr-311	533	28	explained	explain	VERB
ftr-311	533	29	,	,	PUNCT
ftr-311	533	30	courts	court	NOUN
ftr-311	533	31	have	have	AUX
ftr-311	533	32	used	use	VERB
ftr-311	533	33	the	the	DET
ftr-311	533	34	substantial	substantial	ADJ
ftr-311	533	35	compliance	compliance	NOUN
ftr-311	533	36	doctrine	doctrine	NOUN
ftr-311	533	37	as	as	ADP
ftr-311	533	38	a	a	DET
ftr-311	533	39	“	"	PUNCT
ftr-311	533	40	near	near	ADJ
ftr-311	533	41	-	-	PUNCT
ftr-311	533	42	miss	miss	NOUN
ftr-311	533	43	standard	standard	NOUN
ftr-311	533	44	.	.	PUNCT
ftr-311	534	1	”105	”105	ADJ
ftr-311	534	2	the	the	DET
ftr-311	534	3	tax	tax	NOUN
ftr-311	534	4	court	court	NOUN
ftr-311	534	5	cases	case	NOUN
ftr-311	534	6	applying	apply	VERB
ftr-311	534	7	the	the	DET
ftr-311	534	8	substantial	substantial	ADJ
ftr-311	534	9	compliance	compliance	NOUN
ftr-311	534	10	doctrine	doctrine	NOUN
ftr-311	534	11	to	to	ADP
ftr-311	534	12	the	the	DET
ftr-311	534	13	charitable	charitable	ADJ
ftr-311	534	14	contribution	contribution	NOUN
ftr-311	534	15	substantiation	substantiation	NOUN
ftr-311	534	16	requirements	requirement	NOUN
ftr-311	534	17	rely	rely	VERB
ftr-311	534	18	primarily	primarily	ADV
ftr-311	534	19	on	on	ADP
ftr-311	534	20	bond	bond	NOUN
ftr-311	534	21	v.	v.	ADP
ftr-311	534	22	commissioner.106	commissioner.106	NOUN
ftr-311	534	23	in	in	ADP
ftr-311	534	24	bond	bond	NOUN
ftr-311	534	25	,	,	PUNCT
ftr-311	534	26	in	in	ADP
ftr-311	534	27	1986	1986	NUM
ftr-311	534	28	the	the	DET
ftr-311	534	29	taxpayers	taxpayer	NOUN
ftr-311	534	30	in	in	ADP
ftr-311	534	31	1986	1986	NUM
ftr-311	534	32	donated	donate	VERB
ftr-311	534	33	two	two	NUM
ftr-311	534	34	blimps	blimp	NOUN
ftr-311	534	35	to	to	ADP
ftr-311	534	36	an	an	DET
ftr-311	534	37	organization	organization	NOUN
ftr-311	534	38	exempt	exempt	ADJ
ftr-311	534	39	from	from	ADP
ftr-311	534	40	tax	tax	NOUN
ftr-311	534	41	under	under	ADP
ftr-311	534	42	section	section	NOUN
ftr-311	534	43	501(c)(3	501(c)(3	NOUN
ftr-311	534	44	)	)	PUNCT
ftr-311	534	45	.	.	PUNCT
ftr-311	535	1	their	their	PRON
ftr-311	535	2	appraiser	appraiser	NOUN
ftr-311	535	3	filled	fill	VERB
ftr-311	535	4	out	out	ADP
ftr-311	535	5	the	the	DET
ftr-311	535	6	relevant	relevant	ADJ
ftr-311	535	7	sections	section	NOUN
ftr-311	535	8	of	of	ADP
ftr-311	535	9	the	the	DET
ftr-311	535	10	appraisal	appraisal	NOUN
ftr-311	535	11	summary	summary	NOUN
ftr-311	535	12	on	on	ADP
ftr-311	535	13	form	form	NOUN
ftr-311	535	14	8283	8283	NUM
ftr-311	535	15	,	,	PUNCT
ftr-311	535	16	but	but	CCONJ
ftr-311	535	17	the	the	DET
ftr-311	535	18	appraiser	appraiser	NOUN
ftr-311	535	19	did	do	AUX
ftr-311	535	20	not	not	PART
ftr-311	535	21	prepare	prepare	VERB
ftr-311	535	22	or	or	CCONJ
ftr-311	535	23	send	send	VERB
ftr-311	535	24	to	to	ADP
ftr-311	535	25	the	the	DET
ftr-311	535	26	petitioners	petitioner	NOUN
ftr-311	535	27	any	any	DET
ftr-311	535	28	other	other	ADJ
ftr-311	535	29	separate	separate	ADJ
ftr-311	535	30	written	write	VERB
ftr-311	535	31	appraisal	appraisal	NOUN
ftr-311	535	32	before	before	ADP
ftr-311	535	33	the	the	DET
ftr-311	535	34	due	due	ADJ
ftr-311	535	35	date	date	NOUN
ftr-311	535	36	for	for	ADP
ftr-311	535	37	petitioners	petitioner	NOUN
ftr-311	535	38	’	'	PUNCT
ftr-311	535	39	filing	filing	NOUN
ftr-311	535	40	of	of	ADP
ftr-311	535	41	their	their	PRON
ftr-311	535	42	1986	1986	NUM
ftr-311	535	43	return	return	NOUN
ftr-311	535	44	,	,	PUNCT
ftr-311	535	45	as	as	SCONJ
ftr-311	535	46	required	require	VERB
ftr-311	535	47	by	by	ADP
ftr-311	535	48	the	the	DET
ftr-311	535	49	applicable	applicable	ADJ
ftr-311	535	50	regulations	regulation	NOUN
ftr-311	535	51	.	.	PUNCT
ftr-311	536	1	the	the	DET
ftr-311	536	2	appraiser	appraiser	NOUN
ftr-311	536	3	supplied	supply	VERB
ftr-311	536	4	his	his	PRON
ftr-311	536	5	qualifications	qualification	NOUN
ftr-311	536	6	and	and	CCONJ
ftr-311	536	7	details	detail	NOUN
ftr-311	536	8	regarding	regard	VERB
ftr-311	536	9	his	his	PRON
ftr-311	536	10	appraisal	appraisal	NOUN
ftr-311	536	11	methods	method	NOUN
ftr-311	536	12	in	in	ADP
ftr-311	536	13	a	a	DET
ftr-311	536	14	letter	letter	NOUN
ftr-311	536	15	shortly	shortly	ADV
ftr-311	536	16	after	after	ADP
ftr-311	536	17	the	the	DET
ftr-311	536	18	beginning	beginning	NOUN
ftr-311	536	19	of	of	ADP
ftr-311	536	20	the	the	DET
ftr-311	536	21	taxpayers	taxpayer	NOUN
ftr-311	536	22	’	’	PART
ftr-311	536	23	audit	audit	NOUN
ftr-311	536	24	.	.	PUNCT
ftr-311	537	1	the	the	DET
ftr-311	537	2	government	government	NOUN
ftr-311	537	3	asserted	assert	VERB
ftr-311	537	4	that	that	SCONJ
ftr-311	537	5	,	,	PUNCT
ftr-311	537	6	by	by	ADP
ftr-311	537	7	not	not	PART
ftr-311	537	8	obtaining	obtain	VERB
ftr-311	537	9	and	and	CCONJ
ftr-311	537	10	attaching	attach	VERB
ftr-311	537	11	to	to	ADP
ftr-311	537	12	their	their	PRON
ftr-311	537	13	income	income	NOUN
ftr-311	537	14	tax	tax	NOUN
ftr-311	537	15	return	return	NOUN
ftr-311	537	16	a	a	DET
ftr-311	537	17	written	write	VERB
ftr-311	537	18	appraisal	appraisal	NOUN
ftr-311	537	19	of	of	ADP
ftr-311	537	20	the	the	DET
ftr-311	537	21	blimps	blimp	NOUN
ftr-311	537	22	,	,	PUNCT
ftr-311	537	23	the	the	DET
ftr-311	537	24	taxpayers	taxpayer	NOUN
ftr-311	537	25	failed	fail	VERB
ftr-311	537	26	to	to	PART
ftr-311	537	27	satisfy	satisfy	VERB
ftr-311	537	28	the	the	DET
ftr-311	537	29	requirements	requirement	NOUN
ftr-311	537	30	for	for	ADP
ftr-311	537	31	a	a	DET
ftr-311	537	32	charitable	charitable	ADJ
ftr-311	537	33	deduction	deduction	NOUN
ftr-311	537	34	.	.	PUNCT
ftr-311	538	1	the	the	DET
ftr-311	538	2	tax	tax	NOUN
ftr-311	538	3	court	court	NOUN
ftr-311	538	4	concluded	conclude	VERB
ftr-311	538	5	,	,	PUNCT
ftr-311	538	6	however	however	ADV
ftr-311	538	7	,	,	PUNCT
ftr-311	538	8	that	that	SCONJ
ftr-311	538	9	the	the	DET
ftr-311	538	10	reporting	reporting	NOUN
ftr-311	538	11	requirements	requirement	NOUN
ftr-311	538	12	of	of	ADP
ftr-311	538	13	the	the	DET
ftr-311	538	14	regulations	regulation	NOUN
ftr-311	538	15	,	,	PUNCT
ftr-311	538	16	“	"	PUNCT
ftr-311	538	17	while	while	SCONJ
ftr-311	538	18	helpful	helpful	ADJ
ftr-311	538	19	to	to	PART
ftr-311	538	20	respondent	respondent	VERB
ftr-311	538	21	in	in	ADP
ftr-311	538	22	the	the	DET
ftr-311	538	23	processing	processing	NOUN
ftr-311	538	24	and	and	CCONJ
ftr-311	538	25	auditing	auditing	NOUN
ftr-311	538	26	of	of	ADP
ftr-311	538	27	returns	return	NOUN
ftr-311	538	28	on	on	ADP
ftr-311	538	29	which	which	PRON
ftr-311	538	30	charitable	charitable	ADJ
ftr-311	538	31	deductions	deduction	NOUN
ftr-311	538	32	are	be	AUX
ftr-311	538	33	claimed	claim	VERB
ftr-311	538	34	,	,	PUNCT
ftr-311	538	35	”	"	PUNCT
ftr-311	538	36	do	do	AUX
ftr-311	538	37	not	not	PART
ftr-311	538	38	“	"	PUNCT
ftr-311	538	39	relate	relate	VERB
ftr-311	538	40	to	to	ADP
ftr-311	538	41	the	the	DET
ftr-311	538	42	substance	substance	NOUN
ftr-311	538	43	or	or	CCONJ
ftr-311	538	44	essence	essence	NOUN
ftr-311	538	45	of	of	ADP
ftr-311	538	46	whether	whether	SCONJ
ftr-311	538	47	or	or	CCONJ
ftr-311	538	48	not	not	PART
ftr-311	538	49	a	a	DET
ftr-311	538	50	charitable	charitable	ADJ
ftr-311	538	51	contribution	contribution	NOUN
ftr-311	538	52	was	be	AUX
ftr-311	538	53	actually	actually	ADV
ftr-311	538	54	made	make	VERB
ftr-311	538	55	”	"	PUNCT
ftr-311	538	56	and	and	CCONJ
ftr-311	538	57	are	be	AUX
ftr-311	538	58	therefore	therefore	ADV
ftr-311	538	59	“	"	PUNCT
ftr-311	538	60	directory	directory	NOUN
ftr-311	538	61	[	[	X
ftr-311	538	62	advisory	advisory	NOUN
ftr-311	538	63	]	]	PUNCT
ftr-311	538	64	and	and	CCONJ
ftr-311	538	65	not	not	PART
ftr-311	538	66	mandatory	mandatory	ADJ
ftr-311	538	67	.	.	PUNCT
ftr-311	538	68	”107	”107	PUNCT
ftr-311	539	1	the	the	DET
ftr-311	539	2	tax	tax	NOUN
ftr-311	539	3	court	court	NOUN
ftr-311	539	4	104	104	NUM
ftr-311	539	5	.	.	PUNCT
ftr-311	540	1	see	see	VERB
ftr-311	540	2	john	john	PROPN
ftr-311	540	3	h.	h.	PROPN
ftr-311	540	4	langbein	langbein	PROPN
ftr-311	540	5	,	,	PUNCT
ftr-311	540	6	excusing	excuse	VERB
ftr-311	540	7	harmless	harmless	ADJ
ftr-311	540	8	errors	error	NOUN
ftr-311	540	9	in	in	ADP
ftr-311	540	10	the	the	DET
ftr-311	540	11	execution	execution	NOUN
ftr-311	540	12	of	of	ADP
ftr-311	540	13	wills	will	NOUN
ftr-311	540	14	:	:	PUNCT
ftr-311	540	15	a	a	DET
ftr-311	540	16	report	report	NOUN
ftr-311	540	17	on	on	ADP
ftr-311	540	18	australia	australia	PROPN
ftr-311	540	19	’s	’s	PART
ftr-311	540	20	tranquil	tranquil	PROPN
ftr-311	540	21	revolution	revolution	NOUN
ftr-311	540	22	in	in	ADP
ftr-311	540	23	probate	probate	NOUN
ftr-311	540	24	law	law	NOUN
ftr-311	540	25	,	,	PUNCT
ftr-311	540	26	87	87	NUM
ftr-311	540	27	colum	colum	NOUN
ftr-311	540	28	.	.	PUNCT
ftr-311	541	1	l.	l.	PROPN
ftr-311	541	2	rev	rev	PROPN
ftr-311	541	3	.	.	PROPN
ftr-311	541	4	1	1	NUM
ftr-311	541	5	(	(	PUNCT
ftr-311	541	6	1987	1987	NUM
ftr-311	541	7	)	)	PUNCT
ftr-311	542	1	[	[	X
ftr-311	542	2	hereinafter	hereinafter	NOUN
ftr-311	542	3	langbein	langbein	ADV
ftr-311	542	4	,	,	PUNCT
ftr-311	542	5	excusing	excuse	VERB
ftr-311	542	6	harmless	harmless	ADJ
ftr-311	542	7	errors	error	NOUN
ftr-311	542	8	]	]	PUNCT
ftr-311	542	9	;	;	PUNCT
ftr-311	542	10	john	john	PROPN
ftr-311	542	11	h.	h.	PROPN
ftr-311	542	12	langbein	langbein	PROPN
ftr-311	542	13	,	,	PUNCT
ftr-311	542	14	substantial	substantial	ADJ
ftr-311	542	15	compliance	compliance	NOUN
ftr-311	542	16	with	with	ADP
ftr-311	542	17	the	the	DET
ftr-311	542	18	wills	will	NOUN
ftr-311	542	19	act	act	NOUN
ftr-311	542	20	,	,	PUNCT
ftr-311	542	21	88	88	NUM
ftr-311	542	22	harv	harv	NOUN
ftr-311	542	23	.	.	PUNCT
ftr-311	543	1	l.	l.	PROPN
ftr-311	543	2	rev	rev	PROPN
ftr-311	543	3	.	.	PROPN
ftr-311	544	1	489	489	NUM
ftr-311	544	2	(	(	PUNCT
ftr-311	544	3	1975	1975	NUM
ftr-311	544	4	)	)	PUNCT
ftr-311	544	5	.	.	PUNCT
ftr-311	545	1	105	105	NUM
ftr-311	545	2	.	.	PUNCT
ftr-311	546	1	langbein	langbein	ADV
ftr-311	546	2	,	,	PUNCT
ftr-311	546	3	excusing	excuse	VERB
ftr-311	546	4	harmless	harmless	ADJ
ftr-311	546	5	errors	error	NOUN
ftr-311	546	6	,	,	PUNCT
ftr-311	546	7	supra	supra	PROPN
ftr-311	546	8	note	note	NOUN
ftr-311	546	9	104	104	NUM
ftr-311	546	10	,	,	PUNCT
ftr-311	546	11	at	at	ADP
ftr-311	546	12	53	53	NUM
ftr-311	546	13	.	.	PUNCT
ftr-311	547	1	a	a	DET
ftr-311	547	2	court	court	NOUN
ftr-311	547	3	invoking	invoke	VERB
ftr-311	547	4	substantial	substantial	ADJ
ftr-311	547	5	compliance	compliance	NOUN
ftr-311	547	6	is	be	AUX
ftr-311	547	7	to	to	PART
ftr-311	547	8	be	be	AUX
ftr-311	547	9	differentiated	differentiate	VERB
ftr-311	547	10	from	from	ADP
ftr-311	547	11	a	a	DET
ftr-311	547	12	court	court	NOUN
ftr-311	547	13	of	of	ADP
ftr-311	547	14	equity	equity	NOUN
ftr-311	547	15	ignoring	ignore	VERB
ftr-311	547	16	statutory	statutory	ADJ
ftr-311	547	17	requirements	requirement	NOUN
ftr-311	547	18	.	.	PUNCT
ftr-311	548	1	indeed	indeed	ADV
ftr-311	548	2	,	,	PUNCT
ftr-311	548	3	when	when	SCONJ
ftr-311	548	4	taxpayers	taxpayer	NOUN
ftr-311	548	5	who	who	PRON
ftr-311	548	6	failed	fail	VERB
ftr-311	548	7	to	to	PART
ftr-311	548	8	comply	comply	VERB
ftr-311	548	9	strictly	strictly	ADV
ftr-311	548	10	or	or	CCONJ
ftr-311	548	11	substantially	substantially	ADV
ftr-311	548	12	with	with	ADP
ftr-311	548	13	the	the	DET
ftr-311	548	14	charitable	charitable	ADJ
ftr-311	548	15	contribution	contribution	NOUN
ftr-311	548	16	deduction	deduction	NOUN
ftr-311	548	17	appraisal	appraisal	NOUN
ftr-311	548	18	requirements	requirement	NOUN
ftr-311	548	19	asked	ask	VERB
ftr-311	548	20	the	the	DET
ftr-311	548	21	tax	tax	NOUN
ftr-311	548	22	court	court	NOUN
ftr-311	548	23	to	to	PART
ftr-311	548	24	nonetheless	nonetheless	ADV
ftr-311	548	25	allow	allow	VERB
ftr-311	548	26	the	the	DET
ftr-311	548	27	deduction	deduction	NOUN
ftr-311	548	28	despite	despite	SCONJ
ftr-311	548	29	their	their	PRON
ftr-311	548	30	failure	failure	NOUN
ftr-311	548	31	because	because	SCONJ
ftr-311	548	32	it	it	PRON
ftr-311	548	33	would	would	AUX
ftr-311	548	34	be	be	AUX
ftr-311	548	35	inequitable	inequitable	ADJ
ftr-311	548	36	not	not	PART
ftr-311	548	37	to	to	PART
ftr-311	548	38	do	do	VERB
ftr-311	548	39	so	so	ADV
ftr-311	548	40	,	,	PUNCT
ftr-311	548	41	the	the	DET
ftr-311	548	42	tax	tax	NOUN
ftr-311	548	43	court	court	NOUN
ftr-311	548	44	explained	explain	VERB
ftr-311	548	45	,	,	PUNCT
ftr-311	548	46	“	"	PUNCT
ftr-311	548	47	we	we	PRON
ftr-311	548	48	are	be	AUX
ftr-311	548	49	not	not	PART
ftr-311	548	50	a	a	DET
ftr-311	548	51	court	court	NOUN
ftr-311	548	52	of	of	ADP
ftr-311	548	53	equity	equity	NOUN
ftr-311	548	54	and	and	CCONJ
ftr-311	548	55	do	do	AUX
ftr-311	548	56	not	not	PART
ftr-311	548	57	possess	possess	VERB
ftr-311	548	58	general	general	ADJ
ftr-311	548	59	equitable	equitable	ADJ
ftr-311	548	60	powers	power	NOUN
ftr-311	548	61	.	.	PUNCT
ftr-311	548	62	”	"	PUNCT
ftr-311	549	1	ney	ney	PROPN
ftr-311	549	2	v.	v.	PROPN
ftr-311	549	3	commissioner	commissioner	PROPN
ftr-311	549	4	,	,	PUNCT
ftr-311	549	5	t.c	t.c	PROPN
ftr-311	549	6	.	.	PROPN
ftr-311	549	7	summ	summ	PROPN
ftr-311	549	8	.	.	PUNCT
ftr-311	550	1	op	op	NOUN
ftr-311	550	2	.	.	PUNCT
ftr-311	551	1	2006	2006	NUM
ftr-311	551	2	-	-	SYM
ftr-311	551	3	154	154	NUM
ftr-311	551	4	.	.	PUNCT
ftr-311	552	1	the	the	DET
ftr-311	552	2	tax	tax	NOUN
ftr-311	552	3	court	court	NOUN
ftr-311	552	4	,	,	PUNCT
ftr-311	552	5	however	however	ADV
ftr-311	552	6	,	,	PUNCT
ftr-311	552	7	has	have	AUX
ftr-311	552	8	acknowledged	acknowledge	VERB
ftr-311	552	9	that	that	SCONJ
ftr-311	552	10	it	it	PRON
ftr-311	552	11	applies	apply	VERB
ftr-311	552	12	equitable	equitable	ADJ
ftr-311	552	13	principles	principle	NOUN
ftr-311	552	14	,	,	PUNCT
ftr-311	552	15	including	include	VERB
ftr-311	552	16	that	that	PRON
ftr-311	552	17	of	of	ADP
ftr-311	552	18	substantial	substantial	ADJ
ftr-311	552	19	compliance	compliance	NOUN
ftr-311	552	20	.	.	PUNCT
ftr-311	553	1	see	see	VERB
ftr-311	553	2	woods	wood	NOUN
ftr-311	553	3	v.	v.	ADP
ftr-311	553	4	commissioner	commissioner	NOUN
ftr-311	553	5	,	,	PUNCT
ftr-311	553	6	92	92	NUM
ftr-311	553	7	t.c	t.c	PROPN
ftr-311	553	8	.	.	PROPN
ftr-311	553	9	776	776	NUM
ftr-311	553	10	,	,	PUNCT
ftr-311	553	11	784	784	NUM
ftr-311	553	12	(	(	PUNCT
ftr-311	553	13	1989	1989	NUM
ftr-311	553	14	)	)	PUNCT
ftr-311	553	15	(	(	PUNCT
ftr-311	553	16	“	"	PUNCT
ftr-311	553	17	[	[	X
ftr-311	553	18	w]e	w]e	NOUN
ftr-311	553	19	have	have	AUX
ftr-311	553	20	applied	apply	VERB
ftr-311	553	21	the	the	DET
ftr-311	553	22	equity	equity	NOUN
ftr-311	553	23	-	-	PUNCT
ftr-311	553	24	based	base	VERB
ftr-311	553	25	principles	principle	NOUN
ftr-311	553	26	of	of	ADP
ftr-311	553	27	waiver	waiver	NOUN
ftr-311	553	28	,	,	PUNCT
ftr-311	553	29	duty	duty	NOUN
ftr-311	553	30	of	of	ADP
ftr-311	553	31	consistency	consistency	NOUN
ftr-311	553	32	,	,	PUNCT
ftr-311	553	33	estoppel	estoppel	NOUN
ftr-311	553	34	,	,	PUNCT
ftr-311	553	35	substantial	substantial	ADJ
ftr-311	553	36	compliance	compliance	NOUN
ftr-311	553	37	,	,	PUNCT
ftr-311	553	38	abuse	abuse	NOUN
ftr-311	553	39	of	of	ADP
ftr-311	553	40	discretion	discretion	NOUN
ftr-311	553	41	,	,	PUNCT
ftr-311	553	42	laches	lache	NOUN
ftr-311	553	43	,	,	PUNCT
ftr-311	553	44	and	and	CCONJ
ftr-311	553	45	the	the	DET
ftr-311	553	46	tax	tax	NOUN
ftr-311	553	47	benefit	benefit	NOUN
ftr-311	553	48	rule	rule	NOUN
ftr-311	553	49	.	.	PUNCT
ftr-311	553	50	”	"	PUNCT
ftr-311	553	51	)	)	PUNCT
ftr-311	554	1	(	(	PUNCT
ftr-311	554	2	footnotes	footnote	NOUN
ftr-311	554	3	omitted	omit	VERB
ftr-311	554	4	)	)	PUNCT
ftr-311	554	5	.	.	PUNCT
ftr-311	555	1	see	see	VERB
ftr-311	555	2	generally	generally	ADV
ftr-311	555	3	leandra	leandra	PROPN
ftr-311	555	4	lederman	lederman	PROPN
ftr-311	555	5	,	,	PUNCT
ftr-311	555	6	equity	equity	NOUN
ftr-311	555	7	and	and	CCONJ
ftr-311	555	8	the	the	DET
ftr-311	555	9	article	article	NOUN
ftr-311	555	10	i	i	PRON
ftr-311	555	11	court	court	NOUN
ftr-311	555	12	:	:	PUNCT
ftr-311	555	13	is	be	AUX
ftr-311	555	14	the	the	DET
ftr-311	555	15	tax	tax	NOUN
ftr-311	555	16	court	court	NOUN
ftr-311	555	17	’s	’s	PART
ftr-311	555	18	exercise	exercise	NOUN
ftr-311	555	19	of	of	ADP
ftr-311	555	20	equitable	equitable	ADJ
ftr-311	555	21	powers	power	NOUN
ftr-311	555	22	constitutional	constitutional	ADJ
ftr-311	555	23	?	?	PUNCT
ftr-311	555	24	,	,	PUNCT
ftr-311	555	25	5	5	NUM
ftr-311	555	26	fla	fla	NOUN
ftr-311	555	27	.	.	PUNCT
ftr-311	556	1	tax	tax	PROPN
ftr-311	556	2	rev	rev	PROPN
ftr-311	556	3	.	.	PROPN
ftr-311	556	4	357	357	NUM
ftr-311	556	5	(	(	PUNCT
ftr-311	556	6	2001	2001	NUM
ftr-311	556	7	)	)	PUNCT
ftr-311	556	8	.	.	PUNCT
ftr-311	557	1	106	106	NUM
ftr-311	557	2	.	.	PUNCT
ftr-311	557	3	100	100	NUM
ftr-311	557	4	t.c	t.c	PROPN
ftr-311	557	5	.	.	PROPN
ftr-311	557	6	32	32	NUM
ftr-311	557	7	(	(	PUNCT
ftr-311	557	8	1993	1993	NUM
ftr-311	557	9	)	)	PUNCT
ftr-311	557	10	.	.	PUNCT
ftr-311	558	1	107	107	NUM
ftr-311	558	2	.	.	PUNCT
ftr-311	559	1	i	i	PRON
ftr-311	559	2	d.	d.	PROPN
ftr-311	559	3	at	at	ADP
ftr-311	559	4	41	41	NUM
ftr-311	559	5	.	.	PUNCT
ftr-311	560	1	2013	2013	NUM
ftr-311	560	2	]	]	PUNCT
ftr-311	561	1	reforming	reform	VERB
ftr-311	561	2	the	the	DET
ftr-311	561	3	charitable	charitable	ADJ
ftr-311	561	4	contribution	contribution	NOUN
ftr-311	561	5	substantiation	substantiation	NOUN
ftr-311	561	6	rules	rule	VERB
ftr-311	561	7	299	299	NUM
ftr-311	561	8	concluded	conclude	VERB
ftr-311	561	9	that	that	SCONJ
ftr-311	561	10	the	the	DET
ftr-311	561	11	taxpayers	taxpayer	NOUN
ftr-311	561	12	had	have	AUX
ftr-311	561	13	substantially	substantially	ADV
ftr-311	561	14	complied	comply	VERB
ftr-311	561	15	with	with	ADP
ftr-311	561	16	the	the	DET
ftr-311	561	17	regulatory	regulatory	ADJ
ftr-311	561	18	requirements	requirement	NOUN
ftr-311	561	19	:	:	PUNCT
ftr-311	562	1	[	[	X
ftr-311	562	2	the	the	DET
ftr-311	562	3	]	]	PUNCT
ftr-311	562	4	petitioners	petitioner	NOUN
ftr-311	562	5	.	.	PUNCT
ftr-311	562	6	.	.	PUNCT
ftr-311	563	1	.	.	PUNCT
ftr-311	564	1	met	meet	VERB
ftr-311	564	2	all	all	PRON
ftr-311	564	3	of	of	ADP
ftr-311	564	4	the	the	DET
ftr-311	564	5	elements	element	NOUN
ftr-311	564	6	required	require	VERB
ftr-311	564	7	to	to	PART
ftr-311	564	8	establish	establish	VERB
ftr-311	564	9	the	the	DET
ftr-311	564	10	substance	substance	NOUN
ftr-311	564	11	or	or	CCONJ
ftr-311	564	12	essence	essence	NOUN
ftr-311	564	13	of	of	ADP
ftr-311	564	14	a	a	DET
ftr-311	564	15	charitable	charitable	ADJ
ftr-311	564	16	contribution	contribution	NOUN
ftr-311	564	17	,	,	PUNCT
ftr-311	564	18	but	but	CCONJ
ftr-311	564	19	merely	merely	ADV
ftr-311	564	20	failed	fail	VERB
ftr-311	564	21	to	to	PART
ftr-311	564	22	obtain	obtain	VERB
ftr-311	564	23	and	and	CCONJ
ftr-311	564	24	attach	attach	VERB
ftr-311	564	25	to	to	ADP
ftr-311	564	26	their	their	PRON
ftr-311	564	27	return	return	NOUN
ftr-311	564	28	a	a	DET
ftr-311	564	29	separate	separate	ADJ
ftr-311	564	30	written	write	VERB
ftr-311	564	31	appraisal	appraisal	NOUN
ftr-311	564	32	.	.	PUNCT
ftr-311	564	33	.	.	PUNCT
ftr-311	564	34	.	.	PUNCT
ftr-311	565	1	even	even	ADV
ftr-311	565	2	though	though	SCONJ
ftr-311	565	3	substantially	substantially	ADV
ftr-311	565	4	all	all	PRON
ftr-311	565	5	of	of	ADP
ftr-311	565	6	the	the	DET
ftr-311	565	7	specified	specified	ADJ
ftr-311	565	8	information	information	NOUN
ftr-311	565	9	except	except	SCONJ
ftr-311	565	10	the	the	DET
ftr-311	565	11	qualifications	qualification	NOUN
ftr-311	565	12	of	of	ADP
ftr-311	565	13	the	the	DET
ftr-311	565	14	appraiser	appraiser	NOUN
ftr-311	565	15	appeared	appear	VERB
ftr-311	565	16	in	in	ADP
ftr-311	565	17	the	the	DET
ftr-311	565	18	form	form	NOUN
ftr-311	565	19	8283	8283	NUM
ftr-311	565	20	attached	attach	VERB
ftr-311	565	21	to	to	ADP
ftr-311	565	22	the	the	DET
ftr-311	565	23	return	return	NOUN
ftr-311	565	24	.	.	PUNCT
ftr-311	566	1	the	the	DET
ftr-311	566	2	denial	denial	NOUN
ftr-311	566	3	of	of	ADP
ftr-311	566	4	a	a	DET
ftr-311	566	5	charitable	charitable	ADJ
ftr-311	566	6	deduction	deduction	NOUN
ftr-311	566	7	under	under	ADP
ftr-311	566	8	these	these	DET
ftr-311	566	9	circumstances	circumstance	NOUN
ftr-311	566	10	would	would	AUX
ftr-311	566	11	constitute	constitute	VERB
ftr-311	566	12	a	a	DET
ftr-311	566	13	sanction	sanction	NOUN
ftr-311	566	14	which	which	PRON
ftr-311	566	15	is	be	AUX
ftr-311	566	16	not	not	PART
ftr-311	566	17	warranted	warrant	VERB
ftr-311	566	18	or	or	CCONJ
ftr-311	566	19	justified.108	justified.108	NOUN
ftr-311	566	20	that	that	PRON
ftr-311	566	21	is	be	AUX
ftr-311	566	22	,	,	PUNCT
ftr-311	566	23	the	the	DET
ftr-311	566	24	tax	tax	NOUN
ftr-311	566	25	court	court	NOUN
ftr-311	566	26	in	in	ADP
ftr-311	566	27	bond	bond	NOUN
ftr-311	566	28	saw	see	VERB
ftr-311	566	29	as	as	ADP
ftr-311	566	30	crucial	crucial	ADJ
ftr-311	566	31	the	the	DET
ftr-311	566	32	conducting	conducting	NOUN
ftr-311	566	33	of	of	ADP
ftr-311	566	34	the	the	DET
ftr-311	566	35	appraisal	appraisal	NOUN
ftr-311	566	36	by	by	ADP
ftr-311	566	37	a	a	DET
ftr-311	566	38	qualified	qualified	ADJ
ftr-311	566	39	appraiser	appraiser	NOUN
ftr-311	566	40	,	,	PUNCT
ftr-311	566	41	not	not	PART
ftr-311	566	42	timely	timely	ADJ
ftr-311	566	43	reporting	reporting	NOUN
ftr-311	566	44	regarding	regard	VERB
ftr-311	566	45	the	the	DET
ftr-311	566	46	appraisal	appraisal	NOUN
ftr-311	566	47	.	.	PUNCT
ftr-311	567	1	in	in	ADP
ftr-311	567	2	a	a	DET
ftr-311	567	3	later	later	ADJ
ftr-311	567	4	case	case	NOUN
ftr-311	567	5	,	,	PUNCT
ftr-311	567	6	hewitt	hewitt	PROPN
ftr-311	567	7	v.	v.	CCONJ
ftr-311	568	1	commissioner,109	commissioner,109	VERB
ftr-311	568	2	the	the	DET
ftr-311	568	3	taxpayers	taxpayer	NOUN
ftr-311	568	4	did	do	AUX
ftr-311	568	5	not	not	PART
ftr-311	568	6	obtain	obtain	VERB
ftr-311	568	7	qualified	qualified	ADJ
ftr-311	568	8	appraisals	appraisal	NOUN
ftr-311	568	9	before	before	ADP
ftr-311	568	10	filing	file	VERB
ftr-311	568	11	their	their	PRON
ftr-311	568	12	return	return	NOUN
ftr-311	568	13	,	,	PUNCT
ftr-311	568	14	and	and	CCONJ
ftr-311	568	15	the	the	DET
ftr-311	568	16	tax	tax	NOUN
ftr-311	568	17	court	court	NOUN
ftr-311	568	18	did	do	AUX
ftr-311	568	19	not	not	PART
ftr-311	568	20	permit	permit	VERB
ftr-311	568	21	the	the	DET
ftr-311	568	22	deduction	deduction	NOUN
ftr-311	568	23	.	.	PUNCT
ftr-311	569	1	as	as	SCONJ
ftr-311	569	2	hewitt	hewitt	PROPN
ftr-311	569	3	explained	explain	VERB
ftr-311	569	4	,	,	PUNCT
ftr-311	569	5	nothing	nothing	PRON
ftr-311	569	6	in	in	ADP
ftr-311	569	7	bond	bond	NOUN
ftr-311	569	8	“	"	PUNCT
ftr-311	569	9	relieves	relieve	VERB
ftr-311	569	10	petitioners	petitioner	NOUN
ftr-311	569	11	of	of	ADP
ftr-311	569	12	the	the	DET
ftr-311	569	13	requirement	requirement	NOUN
ftr-311	569	14	of	of	ADP
ftr-311	569	15	obtaining	obtain	VERB
ftr-311	569	16	a	a	DET
ftr-311	569	17	qualified	qualified	ADJ
ftr-311	569	18	appraisal	appraisal	NOUN
ftr-311	569	19	.	.	PUNCT
ftr-311	569	20	”110	”110	PUNCT
ftr-311	570	1	nonetheless	nonetheless	ADV
ftr-311	570	2	,	,	PUNCT
ftr-311	570	3	i	i	PRON
ftr-311	570	4	find	find	VERB
ftr-311	570	5	the	the	DET
ftr-311	570	6	tax	tax	NOUN
ftr-311	570	7	court	court	NOUN
ftr-311	570	8	’s	’s	PART
ftr-311	570	9	conclusion	conclusion	NOUN
ftr-311	570	10	in	in	ADP
ftr-311	570	11	bond	bond	NOUN
ftr-311	570	12	questionable	questionable	ADJ
ftr-311	570	13	and	and	CCONJ
ftr-311	570	14	internally	internally	ADV
ftr-311	570	15	inconsistent	inconsistent	ADJ
ftr-311	570	16	.	.	PUNCT
ftr-311	571	1	despite	despite	SCONJ
ftr-311	571	2	the	the	DET
ftr-311	571	3	reporting	reporting	NOUN
ftr-311	571	4	requirements	requirement	NOUN
ftr-311	571	5	being	be	AUX
ftr-311	571	6	mandated	mandate	VERB
ftr-311	571	7	by	by	ADP
ftr-311	571	8	congress	congress	PROPN
ftr-311	571	9	in	in	ADP
ftr-311	571	10	defra	defra	PROPN
ftr-311	571	11	,	,	PUNCT
ftr-311	571	12	the	the	DET
ftr-311	571	13	court	court	NOUN
ftr-311	571	14	stated	state	VERB
ftr-311	571	15	that	that	SCONJ
ftr-311	571	16	the	the	DET
ftr-311	571	17	reporting	reporting	NOUN
ftr-311	571	18	requirements	requirement	NOUN
ftr-311	571	19	are	be	AUX
ftr-311	571	20	directory	directory	NOUN
ftr-311	571	21	and	and	CCONJ
ftr-311	571	22	not	not	PART
ftr-311	571	23	mandatory	mandatory	ADJ
ftr-311	571	24	;	;	PUNCT
ftr-311	571	25	the	the	DET
ftr-311	571	26	question	question	NOUN
ftr-311	571	27	the	the	DET
ftr-311	571	28	court	court	NOUN
ftr-311	571	29	sets	set	VERB
ftr-311	571	30	for	for	ADP
ftr-311	571	31	itself	itself	PRON
ftr-311	571	32	is	be	AUX
ftr-311	571	33	whether	whether	SCONJ
ftr-311	571	34	a	a	DET
ftr-311	571	35	charitable	charitable	ADJ
ftr-311	571	36	contribution	contribution	NOUN
ftr-311	571	37	was	be	AUX
ftr-311	571	38	made	make	VERB
ftr-311	571	39	.	.	PUNCT
ftr-311	572	1	if	if	SCONJ
ftr-311	572	2	such	such	ADJ
ftr-311	572	3	is	be	AUX
ftr-311	572	4	the	the	DET
ftr-311	572	5	case	case	NOUN
ftr-311	572	6	,	,	PUNCT
ftr-311	572	7	appraisal	appraisal	NOUN
ftr-311	572	8	information	information	NOUN
ftr-311	572	9	could	could	AUX
ftr-311	572	10	always	always	ADV
ftr-311	572	11	be	be	AUX
ftr-311	572	12	submitted	submit	VERB
ftr-311	572	13	after	after	ADP
ftr-311	572	14	the	the	DET
ftr-311	572	15	due	due	ADJ
ftr-311	572	16	date	date	NOUN
ftr-311	572	17	of	of	ADP
ftr-311	572	18	the	the	DET
ftr-311	572	19	return	return	NOUN
ftr-311	572	20	as	as	ADV
ftr-311	572	21	long	long	ADV
ftr-311	572	22	as	as	SCONJ
ftr-311	572	23	the	the	DET
ftr-311	572	24	appraisal	appraisal	NOUN
ftr-311	572	25	summary	summary	NOUN
ftr-311	572	26	of	of	ADP
ftr-311	572	27	form	form	NOUN
ftr-311	572	28	8283	8283	NUM
ftr-311	572	29	is	be	AUX
ftr-311	572	30	completed	complete	VERB
ftr-311	572	31	and	and	CCONJ
ftr-311	572	32	submitted	submit	VERB
ftr-311	572	33	.	.	PUNCT
ftr-311	573	1	moreover	moreover	ADV
ftr-311	573	2	,	,	PUNCT
ftr-311	573	3	the	the	DET
ftr-311	573	4	court	court	NOUN
ftr-311	573	5	looked	look	VERB
ftr-311	573	6	to	to	ADP
ftr-311	573	7	the	the	DET
ftr-311	573	8	form	form	NOUN
ftr-311	573	9	8283	8283	NUM
ftr-311	573	10	,	,	PUNCT
ftr-311	573	11	one	one	NUM
ftr-311	573	12	of	of	ADP
ftr-311	573	13	the	the	DET
ftr-311	573	14	reporting	reporting	NOUN
ftr-311	573	15	requirements	requirement	NOUN
ftr-311	573	16	,	,	PUNCT
ftr-311	573	17	and	and	CCONJ
ftr-311	573	18	asked	ask	VERB
ftr-311	573	19	whether	whether	SCONJ
ftr-311	573	20	it	it	PRON
ftr-311	573	21	gives	give	VERB
ftr-311	573	22	substantially	substantially	ADV
ftr-311	573	23	all	all	DET
ftr-311	573	24	the	the	DET
ftr-311	573	25	required	required	ADJ
ftr-311	573	26	information	information	NOUN
ftr-311	573	27	,	,	PUNCT
ftr-311	573	28	an	an	DET
ftr-311	573	29	inquiry	inquiry	NOUN
ftr-311	573	30	inconsistent	inconsistent	ADJ
ftr-311	573	31	with	with	ADP
ftr-311	573	32	the	the	DET
ftr-311	573	33	question	question	NOUN
ftr-311	573	34	that	that	SCONJ
ftr-311	573	35	it	it	PRON
ftr-311	573	36	had	have	AUX
ftr-311	573	37	just	just	ADV
ftr-311	573	38	announced	announce	VERB
ftr-311	573	39	—	—	PUNCT
ftr-311	573	40	whether	whether	SCONJ
ftr-311	573	41	a	a	DET
ftr-311	573	42	charitable	charitable	ADJ
ftr-311	573	43	contribution	contribution	NOUN
ftr-311	573	44	has	have	AUX
ftr-311	573	45	in	in	ADP
ftr-311	573	46	fact	fact	NOUN
ftr-311	573	47	been	be	AUX
ftr-311	573	48	made	make	VERB
ftr-311	573	49	.	.	PUNCT
ftr-311	574	1	then	then	ADV
ftr-311	574	2	,	,	PUNCT
ftr-311	574	3	to	to	PART
ftr-311	574	4	conclude	conclude	VERB
ftr-311	574	5	that	that	SCONJ
ftr-311	574	6	the	the	DET
ftr-311	574	7	information	information	NOUN
ftr-311	574	8	on	on	ADP
ftr-311	574	9	the	the	DET
ftr-311	574	10	form	form	NOUN
ftr-311	574	11	8283	8283	NUM
ftr-311	574	12	is	be	AUX
ftr-311	574	13	adequate	adequate	ADJ
ftr-311	574	14	,	,	PUNCT
ftr-311	574	15	the	the	DET
ftr-311	574	16	court	court	NOUN
ftr-311	574	17	not	not	PART
ftr-311	574	18	only	only	ADV
ftr-311	574	19	discounted	discount	VERB
ftr-311	574	20	the	the	DET
ftr-311	574	21	importance	importance	NOUN
ftr-311	574	22	of	of	ADP
ftr-311	574	23	disclosing	disclose	VERB
ftr-311	574	24	the	the	DET
ftr-311	574	25	appraiser	appraiser	NOUN
ftr-311	574	26	’s	’s	PART
ftr-311	574	27	qualifications	qualification	NOUN
ftr-311	574	28	,	,	PUNCT
ftr-311	574	29	but	but	CCONJ
ftr-311	574	30	also	also	ADV
ftr-311	574	31	wrongly	wrongly	ADV
ftr-311	574	32	asserted	assert	VERB
ftr-311	574	33	that	that	SCONJ
ftr-311	574	34	only	only	ADV
ftr-311	574	35	the	the	DET
ftr-311	574	36	appraiser	appraiser	NOUN
ftr-311	574	37	’s	’s	PART
ftr-311	574	38	qualifications	qualification	NOUN
ftr-311	574	39	were	be	AUX
ftr-311	574	40	lacking	lack	VERB
ftr-311	574	41	.	.	PUNCT
ftr-311	575	1	in	in	ADP
ftr-311	575	2	fact	fact	NOUN
ftr-311	575	3	,	,	PUNCT
ftr-311	575	4	only	only	ADV
ftr-311	575	5	in	in	ADP
ftr-311	575	6	the	the	DET
ftr-311	575	7	letter	letter	NOUN
ftr-311	575	8	later	later	ADV
ftr-311	575	9	submitted	submit	VERB
ftr-311	575	10	did	do	AUX
ftr-311	575	11	the	the	DET
ftr-311	575	12	appraiser	appraiser	NOUN
ftr-311	575	13	describe	describe	VERB
ftr-311	575	14	108	108	NUM
ftr-311	575	15	.	.	PUNCT
ftr-311	576	1	i	i	PRON
ftr-311	576	2	d.	d.	PROPN
ftr-311	576	3	at	at	ADP
ftr-311	576	4	41–42	41–42	PROPN
ftr-311	576	5	.	.	PUNCT
ftr-311	577	1	109	109	NUM
ftr-311	577	2	.	.	PUNCT
ftr-311	578	1	109	109	NUM
ftr-311	578	2	t.c	t.c	PROPN
ftr-311	578	3	.	.	PROPN
ftr-311	578	4	258	258	NUM
ftr-311	578	5	(	(	PUNCT
ftr-311	578	6	1997	1997	NUM
ftr-311	578	7	)	)	PUNCT
ftr-311	578	8	,	,	PUNCT
ftr-311	578	9	aff’d	aff’d	VERB
ftr-311	578	10	without	without	ADP
ftr-311	578	11	opinion	opinion	NOUN
ftr-311	578	12	,	,	PUNCT
ftr-311	578	13	166	166	NUM
ftr-311	578	14	f.3d	f.3d	NUM
ftr-311	578	15	332	332	NUM
ftr-311	578	16	(	(	PUNCT
ftr-311	578	17	4th	4th	ADJ
ftr-311	578	18	cir	cir	NOUN
ftr-311	578	19	.	.	PUNCT
ftr-311	578	20	1998	1998	NUM
ftr-311	578	21	)	)	PUNCT
ftr-311	578	22	.	.	PUNCT
ftr-311	579	1	110	110	NUM
ftr-311	579	2	.	.	PUNCT
ftr-311	580	1	i	i	PRON
ftr-311	580	2	d.	d.	PROPN
ftr-311	580	3	at	at	ADP
ftr-311	580	4	264	264	NUM
ftr-311	580	5	.	.	PUNCT
ftr-311	581	1	hewitt	hewitt	PROPN
ftr-311	581	2	further	far	ADV
ftr-311	581	3	noted	note	VERB
ftr-311	581	4	,	,	PUNCT
ftr-311	581	5	bond	bond	NOUN
ftr-311	581	6	“	"	PUNCT
ftr-311	581	7	held	hold	VERB
ftr-311	581	8	that	that	SCONJ
ftr-311	581	9	the	the	DET
ftr-311	581	10	appraisal	appraisal	NOUN
ftr-311	581	11	summary	summary	NOUN
ftr-311	581	12	itself	itself	PRON
ftr-311	581	13	constituted	constitute	VERB
ftr-311	581	14	the	the	DET
ftr-311	581	15	required	required	ADJ
ftr-311	581	16	appraisal	appraisal	NOUN
ftr-311	581	17	.	.	PUNCT
ftr-311	581	18	”	"	PUNCT
ftr-311	582	1	i	i	PRON
ftr-311	582	2	d.	d.	PROPN
ftr-311	582	3	at	at	ADP
ftr-311	582	4	263	263	NUM
ftr-311	582	5	.	.	PUNCT
ftr-311	583	1	the	the	DET
ftr-311	583	2	case	case	NOUN
ftr-311	583	3	explained	explain	VERB
ftr-311	583	4	that	that	SCONJ
ftr-311	583	5	the	the	DET
ftr-311	583	6	primary	primary	ADJ
ftr-311	583	7	purpose	purpose	NOUN
ftr-311	583	8	of	of	ADP
ftr-311	583	9	defra	defra	PROPN
ftr-311	583	10	section	section	NOUN
ftr-311	583	11	155	155	NUM
ftr-311	583	12	was	be	AUX
ftr-311	583	13	to	to	PART
ftr-311	583	14	“	"	PUNCT
ftr-311	583	15	provide	provide	VERB
ftr-311	583	16	a	a	DET
ftr-311	583	17	mechanism	mechanism	NOUN
ftr-311	583	18	whereby	whereby	SCONJ
ftr-311	583	19	respondent	respondent	NOUN
ftr-311	583	20	would	would	AUX
ftr-311	583	21	obtain	obtain	VERB
ftr-311	583	22	sufficient	sufficient	ADJ
ftr-311	583	23	return	return	NOUN
ftr-311	583	24	information	information	NOUN
ftr-311	583	25	in	in	ADP
ftr-311	583	26	support	support	NOUN
ftr-311	583	27	of	of	ADP
ftr-311	583	28	the	the	DET
ftr-311	583	29	claimed	claim	VERB
ftr-311	583	30	valuation	valuation	NOUN
ftr-311	583	31	of	of	ADP
ftr-311	583	32	charitable	charitable	ADJ
ftr-311	583	33	contributions	contribution	NOUN
ftr-311	583	34	of	of	ADP
ftr-311	583	35	property	property	NOUN
ftr-311	583	36	to	to	PART
ftr-311	583	37	enable	enable	VERB
ftr-311	583	38	respondent	respondent	NOUN
ftr-311	583	39	to	to	PART
ftr-311	583	40	deal	deal	VERB
ftr-311	583	41	more	more	ADV
ftr-311	583	42	effectively	effectively	ADV
ftr-311	583	43	with	with	ADP
ftr-311	583	44	the	the	DET
ftr-311	583	45	prevalent	prevalent	ADJ
ftr-311	583	46	use	use	NOUN
ftr-311	583	47	of	of	ADP
ftr-311	583	48	overvaluations	overvaluation	NOUN
ftr-311	583	49	.	.	PUNCT
ftr-311	583	50	”	"	PUNCT
ftr-311	584	1	i	i	PRON
ftr-311	584	2	d.	d.	VERB
ftr-311	584	3	at	at	ADP
ftr-311	584	4	265	265	NUM
ftr-311	584	5	.	.	PUNCT
ftr-311	585	1	300	300	NUM
ftr-311	585	2	florida	florida	PROPN
ftr-311	585	3	tax	tax	NOUN
ftr-311	585	4	review	review	NOUN
ftr-311	585	5	[	[	X
ftr-311	585	6	vol	vol	NOUN
ftr-311	585	7	.	.	PUNCT
ftr-311	586	1	14:7	14:7	NUM
ftr-311	586	2	the	the	DET
ftr-311	586	3	methods	method	NOUN
ftr-311	586	4	used	use	VERB
ftr-311	586	5	in	in	ADP
ftr-311	586	6	the	the	DET
ftr-311	586	7	appraisal.111	appraisal.111	NOUN
ftr-311	586	8	the	the	DET
ftr-311	586	9	tax	tax	NOUN
ftr-311	586	10	court	court	NOUN
ftr-311	586	11	in	in	ADP
ftr-311	586	12	bond	bond	NOUN
ftr-311	586	13	ignored	ignore	VERB
ftr-311	586	14	completely	completely	ADV
ftr-311	586	15	the	the	DET
ftr-311	586	16	ex	ex	NOUN
ftr-311	586	17	ante	ante	NOUN
ftr-311	586	18	impact	impact	NOUN
ftr-311	586	19	of	of	ADP
ftr-311	586	20	the	the	DET
ftr-311	586	21	qualified	qualified	ADJ
ftr-311	586	22	appraisal	appraisal	NOUN
ftr-311	586	23	requirement	requirement	NOUN
ftr-311	586	24	,	,	PUNCT
ftr-311	586	25	and	and	CCONJ
ftr-311	586	26	its	its	PRON
ftr-311	586	27	reasoning	reasoning	NOUN
ftr-311	586	28	flies	fly	VERB
ftr-311	586	29	in	in	ADP
ftr-311	586	30	the	the	DET
ftr-311	586	31	face	face	NOUN
ftr-311	586	32	of	of	ADP
ftr-311	586	33	the	the	DET
ftr-311	586	34	congressional	congressional	ADJ
ftr-311	586	35	intent	intent	NOUN
ftr-311	586	36	in	in	ADP
ftr-311	586	37	enacting	enact	VERB
ftr-311	586	38	the	the	DET
ftr-311	586	39	defra	defra	ADJ
ftr-311	586	40	provisions	provision	NOUN
ftr-311	586	41	to	to	PART
ftr-311	586	42	no	no	ADV
ftr-311	586	43	longer	long	ADV
ftr-311	586	44	rely	rely	VERB
ftr-311	586	45	“	"	PUNCT
ftr-311	586	46	solely	solely	ADV
ftr-311	586	47	on	on	ADP
ftr-311	586	48	the	the	DET
ftr-311	586	49	uncertainties	uncertainty	NOUN
ftr-311	586	50	of	of	ADP
ftr-311	586	51	the	the	DET
ftr-311	586	52	audit	audit	NOUN
ftr-311	586	53	process	process	NOUN
ftr-311	586	54	.	.	PUNCT
ftr-311	587	1	”112	”112	PROPN
ftr-311	587	2	indeed	indeed	ADV
ftr-311	587	3	,	,	PUNCT
ftr-311	587	4	the	the	DET
ftr-311	587	5	tax	tax	NOUN
ftr-311	587	6	court	court	NOUN
ftr-311	587	7	’s	’s	PART
ftr-311	587	8	doctrine	doctrine	NOUN
ftr-311	587	9	of	of	ADP
ftr-311	587	10	substantial	substantial	ADJ
ftr-311	587	11	compliance	compliance	NOUN
ftr-311	587	12	has	have	AUX
ftr-311	587	13	been	be	AUX
ftr-311	587	14	criticized	criticize	VERB
ftr-311	587	15	by	by	ADP
ftr-311	587	16	the	the	DET
ftr-311	587	17	seventh	seventh	ADJ
ftr-311	587	18	circuit	circuit	NOUN
ftr-311	587	19	en	en	X
ftr-311	587	20	banc	banc	PROPN
ftr-311	587	21	.	.	PUNCT
ftr-311	588	1	in	in	ADP
ftr-311	588	2	prussner	prussner	PROPN
ftr-311	588	3	v.	v.	PROPN
ftr-311	588	4	united	united	PROPN
ftr-311	588	5	states,113	states,113	PROPN
ftr-311	588	6	a	a	DET
ftr-311	588	7	case	case	NOUN
ftr-311	588	8	involving	involve	VERB
ftr-311	588	9	the	the	DET
ftr-311	588	10	qualified	qualified	ADJ
ftr-311	588	11	use	use	NOUN
ftr-311	588	12	valuation	valuation	NOUN
ftr-311	588	13	under	under	ADP
ftr-311	588	14	the	the	DET
ftr-311	588	15	estate	estate	NOUN
ftr-311	588	16	tax	tax	NOUN
ftr-311	588	17	,	,	PUNCT
ftr-311	588	18	an	an	DET
ftr-311	588	19	opinion	opinion	NOUN
ftr-311	588	20	by	by	ADP
ftr-311	588	21	judge	judge	NOUN
ftr-311	588	22	posner	posner	NOUN
ftr-311	588	23	characterized	characterize	VERB
ftr-311	588	24	the	the	DET
ftr-311	588	25	tax	tax	NOUN
ftr-311	588	26	court	court	NOUN
ftr-311	588	27	’s	’s	PART
ftr-311	588	28	formulation	formulation	NOUN
ftr-311	588	29	as	as	ADP
ftr-311	588	30	both	both	PRON
ftr-311	588	31	confusing	confusing	ADJ
ftr-311	588	32	and	and	CCONJ
ftr-311	588	33	difficult	difficult	ADJ
ftr-311	588	34	to	to	PART
ftr-311	588	35	apply	apply	VERB
ftr-311	588	36	.	.	PUNCT
ftr-311	589	1	he	he	PRON
ftr-311	589	2	wrote	write	VERB
ftr-311	589	3	:	:	PUNCT
ftr-311	589	4	reading	read	VERB
ftr-311	589	5	the	the	DET
ftr-311	589	6	tax	tax	NOUN
ftr-311	589	7	court	court	NOUN
ftr-311	589	8	’s	’s	PART
ftr-311	589	9	decisions	decision	NOUN
ftr-311	589	10	on	on	ADP
ftr-311	589	11	the	the	DET
ftr-311	589	12	subject	subject	NOUN
ftr-311	589	13	of	of	ADP
ftr-311	589	14	substantial	substantial	ADJ
ftr-311	589	15	compliance	compliance	NOUN
ftr-311	589	16	is	be	AUX
ftr-311	589	17	enough	enough	ADJ
ftr-311	589	18	to	to	PART
ftr-311	589	19	make	make	VERB
ftr-311	589	20	one	one	PRON
ftr-311	589	21	’s	’s	PART
ftr-311	589	22	head	head	NOUN
ftr-311	589	23	swim	swim	NOUN
ftr-311	589	24	.	.	PUNCT
ftr-311	590	1	tax	tax	NOUN
ftr-311	590	2	lawyers	lawyer	NOUN
ftr-311	590	3	can	can	AUX
ftr-311	590	4	have	have	VERB
ftr-311	590	5	no	no	DET
ftr-311	590	6	confidence	confidence	NOUN
ftr-311	590	7	concerning	concern	VERB
ftr-311	590	8	the	the	DET
ftr-311	590	9	circumstances	circumstance	NOUN
ftr-311	590	10	in	in	ADP
ftr-311	590	11	which	which	PRON
ftr-311	590	12	noncompliance	noncompliance	NOUN
ftr-311	590	13	with	with	ADP
ftr-311	590	14	regulations	regulation	NOUN
ftr-311	590	15	governing	govern	VERB
ftr-311	590	16	the	the	DET
ftr-311	590	17	election	election	NOUN
ftr-311	590	18	of	of	ADP
ftr-311	590	19	favorable	favorable	ADJ
ftr-311	590	20	tax	tax	NOUN
ftr-311	590	21	treatment	treatment	NOUN
ftr-311	590	22	will	will	AUX
ftr-311	590	23	or	or	CCONJ
ftr-311	590	24	will	will	AUX
ftr-311	590	25	not	not	PART
ftr-311	590	26	work	work	VERB
ftr-311	590	27	a	a	DET
ftr-311	590	28	forfeiture	forfeiture	NOUN
ftr-311	590	29	.	.	PUNCT
ftr-311	591	1	the	the	DET
ftr-311	591	2	result	result	NOUN
ftr-311	591	3	has	have	AUX
ftr-311	591	4	been	be	AUX
ftr-311	591	5	a	a	DET
ftr-311	591	6	surge	surge	NOUN
ftr-311	591	7	of	of	ADP
ftr-311	591	8	unnecessary	unnecessary	ADJ
ftr-311	591	9	litigation	litigation	NOUN
ftr-311	591	10	well	well	ADV
ftr-311	591	11	illustrated	illustrate	VERB
ftr-311	591	12	by	by	ADP
ftr-311	591	13	the	the	DET
ftr-311	591	14	present	present	ADJ
ftr-311	591	15	suit	suit	NOUN
ftr-311	591	16	.	.	PUNCT
ftr-311	592	1	we	we	PRON
ftr-311	592	2	think	think	VERB
ftr-311	592	3	the	the	DET
ftr-311	592	4	doctrine	doctrine	NOUN
ftr-311	592	5	should	should	AUX
ftr-311	592	6	be	be	AUX
ftr-311	592	7	interpreted	interpret	VERB
ftr-311	592	8	narrowly	narrowly	ADV
ftr-311	592	9	.	.	PUNCT
ftr-311	592	10	.	.	PUNCT
ftr-311	592	11	.	.	PUNCT
ftr-311	592	12	.	.	PUNCT
ftr-311	593	1	the	the	DET
ftr-311	593	2	common	common	ADJ
ftr-311	593	3	law	law	NOUN
ftr-311	593	4	doctrine	doctrine	NOUN
ftr-311	593	5	of	of	ADP
ftr-311	593	6	substantial	substantial	ADJ
ftr-311	593	7	compliance	compliance	NOUN
ftr-311	593	8	should	should	AUX
ftr-311	593	9	not	not	PART
ftr-311	593	10	be	be	AUX
ftr-311	593	11	allowed	allow	VERB
ftr-311	593	12	to	to	PART
ftr-311	593	13	spread	spread	VERB
ftr-311	593	14	beyond	beyond	ADP
ftr-311	593	15	cases	case	NOUN
ftr-311	593	16	in	in	ADP
ftr-311	593	17	which	which	PRON
ftr-311	593	18	the	the	DET
ftr-311	593	19	taxpayer	taxpayer	NOUN
ftr-311	593	20	had	have	VERB
ftr-311	593	21	a	a	DET
ftr-311	593	22	good	good	ADJ
ftr-311	593	23	excuse	excuse	NOUN
ftr-311	593	24	(	(	PUNCT
ftr-311	593	25	though	though	SCONJ
ftr-311	593	26	not	not	PART
ftr-311	593	27	a	a	DET
ftr-311	593	28	legal	legal	ADJ
ftr-311	593	29	justification	justification	NOUN
ftr-311	593	30	)	)	PUNCT
ftr-311	593	31	for	for	ADP
ftr-311	593	32	failing	fail	VERB
ftr-311	593	33	to	to	PART
ftr-311	593	34	comply	comply	VERB
ftr-311	593	35	with	with	ADP
ftr-311	593	36	either	either	CCONJ
ftr-311	593	37	an	an	DET
ftr-311	593	38	unimportant	unimportant	ADJ
ftr-311	593	39	requirement	requirement	NOUN
ftr-311	593	40	or	or	CCONJ
ftr-311	593	41	one	one	NUM
ftr-311	593	42	unclearly	unclearly	ADV
ftr-311	593	43	or	or	CCONJ
ftr-311	593	44	confusingly	confusingly	ADV
ftr-311	593	45	stated	state	VERB
ftr-311	593	46	in	in	ADP
ftr-311	593	47	the	the	DET
ftr-311	593	48	regulations	regulation	NOUN
ftr-311	593	49	or	or	CCONJ
ftr-311	593	50	the	the	DET
ftr-311	593	51	statute	statute	NOUN
ftr-311	593	52	.	.	PUNCT
ftr-311	594	1	114	114	NUM
ftr-311	594	2	in	in	ADP
ftr-311	594	3	bruzewicz	bruzewicz	PROPN
ftr-311	594	4	v.	v.	PROPN
ftr-311	594	5	united	united	PROPN
ftr-311	594	6	states,115	states,115	PROPN
ftr-311	595	1	an	an	DET
ftr-311	595	2	illinois	illinois	PROPN
ftr-311	595	3	district	district	PROPN
ftr-311	595	4	court	court	NOUN
ftr-311	595	5	applied	apply	VERB
ftr-311	595	6	this	this	DET
ftr-311	595	7	critique	critique	NOUN
ftr-311	595	8	explicitly	explicitly	ADV
ftr-311	595	9	both	both	PRON
ftr-311	595	10	to	to	AUX
ftr-311	595	11	bond	bond	VERB
ftr-311	595	12	and	and	CCONJ
ftr-311	595	13	the	the	DET
ftr-311	595	14	tax	tax	NOUN
ftr-311	595	15	court	court	NOUN
ftr-311	595	16	’s	’s	PART
ftr-311	595	17	approach	approach	NOUN
ftr-311	595	18	to	to	ADP
ftr-311	595	19	substantiation	substantiation	NOUN
ftr-311	595	20	of	of	ADP
ftr-311	595	21	the	the	DET
ftr-311	595	22	charitable	charitable	ADJ
ftr-311	595	23	contribution	contribution	NOUN
ftr-311	595	24	deduction.116	deduction.116	ADV
ftr-311	595	25	111	111	NUM
ftr-311	595	26	.	.	PUNCT
ftr-311	596	1	the	the	DET
ftr-311	596	2	opinion	opinion	NOUN
ftr-311	596	3	states	state	VERB
ftr-311	596	4	that	that	SCONJ
ftr-311	596	5	“	"	PUNCT
ftr-311	596	6	[	[	X
ftr-311	596	7	i]n	i]n	NOUN
ftr-311	596	8	performing	perform	VERB
ftr-311	596	9	the	the	DET
ftr-311	596	10	appraisal	appraisal	NOUN
ftr-311	596	11	,	,	PUNCT
ftr-311	596	12	.	.	PUNCT
ftr-311	596	13	.	.	PUNCT
ftr-311	596	14	.	.	PUNCT
ftr-311	597	1	[	[	X
ftr-311	597	2	the	the	DET
ftr-311	597	3	appraiser	appraiser	NOUN
ftr-311	597	4	]	]	PUNCT
ftr-311	597	5	made	make	VERB
ftr-311	597	6	written	write	VERB
ftr-311	597	7	computations	computation	NOUN
ftr-311	597	8	,	,	PUNCT
ftr-311	597	9	schedules	schedule	NOUN
ftr-311	597	10	,	,	PUNCT
ftr-311	597	11	and	and	CCONJ
ftr-311	597	12	notes	note	NOUN
ftr-311	597	13	,	,	PUNCT
ftr-311	597	14	but	but	CCONJ
ftr-311	597	15	was	be	AUX
ftr-311	597	16	unable	unable	ADJ
ftr-311	597	17	to	to	PART
ftr-311	597	18	locate	locate	VERB
ftr-311	597	19	them	they	PRON
ftr-311	597	20	at	at	ADP
ftr-311	597	21	the	the	DET
ftr-311	597	22	time	time	NOUN
ftr-311	597	23	of	of	ADP
ftr-311	597	24	trial	trial	NOUN
ftr-311	597	25	.	.	PUNCT
ftr-311	597	26	”	"	PUNCT
ftr-311	598	1	bond	bond	NOUN
ftr-311	598	2	,	,	PUNCT
ftr-311	598	3	100	100	NUM
ftr-311	598	4	t.c	t.c	PROPN
ftr-311	598	5	.	.	PUNCT
ftr-311	599	1	at	at	ADP
ftr-311	599	2	33–34	33–34	NUM
ftr-311	599	3	.	.	PUNCT
ftr-311	600	1	112	112	NUM
ftr-311	600	2	.	.	PUNCT
ftr-311	601	1	see	see	VERB
ftr-311	601	2	supra	supra	ADJ
ftr-311	601	3	text	text	NOUN
ftr-311	601	4	accompanying	accompanying	ADJ
ftr-311	601	5	note	note	NOUN
ftr-311	601	6	61	61	NUM
ftr-311	601	7	.	.	NOUN
ftr-311	601	8	113	113	NUM
ftr-311	601	9	.	.	X
ftr-311	602	1	896	896	NUM
ftr-311	602	2	f.2d	f.2d	SYM
ftr-311	602	3	218	218	NUM
ftr-311	602	4	(	(	PUNCT
ftr-311	602	5	7th	7th	ADJ
ftr-311	602	6	cir	cir	NOUN
ftr-311	602	7	.	.	PUNCT
ftr-311	602	8	1990	1990	NUM
ftr-311	602	9	)	)	PUNCT
ftr-311	602	10	.	.	PUNCT
ftr-311	603	1	114	114	NUM
ftr-311	603	2	.	.	PUNCT
ftr-311	604	1	i	i	PRON
ftr-311	604	2	d.	d.	PROPN
ftr-311	604	3	at	at	ADP
ftr-311	604	4	224	224	NUM
ftr-311	604	5	.	.	PUNCT
ftr-311	605	1	115	115	NUM
ftr-311	605	2	.	.	PUNCT
ftr-311	606	1	604	604	NUM
ftr-311	606	2	f.	f.	PROPN
ftr-311	606	3	supp	supp	PROPN
ftr-311	606	4	.	.	PUNCT
ftr-311	607	1	2d	2d	PROPN
ftr-311	607	2	1197	1197	NUM
ftr-311	607	3	(	(	PUNCT
ftr-311	607	4	n.d	n.d	PROPN
ftr-311	607	5	.	.	PROPN
ftr-311	607	6	ill	ill	PROPN
ftr-311	607	7	.	.	PROPN
ftr-311	607	8	2009	2009	NUM
ftr-311	607	9	)	)	PUNCT
ftr-311	607	10	.	.	PUNCT
ftr-311	608	1	116	116	X
ftr-311	608	2	.	.	PUNCT
ftr-311	609	1	see	see	VERB
ftr-311	609	2	also	also	ADV
ftr-311	609	3	hendrix	hendrix	PROPN
ftr-311	609	4	v.	v.	PROPN
ftr-311	609	5	united	united	PROPN
ftr-311	609	6	states	states	PROPN
ftr-311	609	7	,	,	PUNCT
ftr-311	609	8	106	106	NUM
ftr-311	609	9	a.f.t.r	a.f.t.r	PROPN
ftr-311	609	10	.	.	PUNCT
ftr-311	610	1	2d	2d	NOUN
ftr-311	610	2	2010	2010	NUM
ftr-311	610	3	-	-	SYM
ftr-311	610	4	5373	5373	NUM
ftr-311	610	5	(	(	PUNCT
ftr-311	610	6	s.d	s.d	PROPN
ftr-311	610	7	.	.	PROPN
ftr-311	610	8	ohio	ohio	PROPN
ftr-311	610	9	2010	2010	NUM
ftr-311	610	10	)	)	PUNCT
ftr-311	610	11	(	(	PUNCT
ftr-311	610	12	denying	deny	VERB
ftr-311	610	13	substantial	substantial	ADJ
ftr-311	610	14	compliance	compliance	NOUN
ftr-311	610	15	with	with	ADP
ftr-311	610	16	qualified	qualified	ADJ
ftr-311	610	17	appraisal	appraisal	NOUN
ftr-311	610	18	requirements	requirement	NOUN
ftr-311	610	19	on	on	ADP
ftr-311	610	20	grounds	ground	NOUN
ftr-311	610	21	that	that	SCONJ
ftr-311	610	22	the	the	DET
ftr-311	610	23	sixth	sixth	ADJ
ftr-311	610	24	circuit	circuit	NOUN
ftr-311	610	25	limits	limit	VERB
ftr-311	610	26	the	the	DET
ftr-311	610	27	doctrine	doctrine	NOUN
ftr-311	610	28	to	to	ADP
ftr-311	610	29	statutory	statutory	ADJ
ftr-311	610	30	provisions	provision	NOUN
ftr-311	610	31	that	that	PRON
ftr-311	610	32	specifically	specifically	ADV
ftr-311	610	33	provide	provide	VERB
ftr-311	610	34	for	for	ADP
ftr-311	610	35	substantial	substantial	ADJ
ftr-311	610	36	compliance	compliance	NOUN
ftr-311	610	37	)	)	PUNCT
ftr-311	610	38	.	.	PUNCT
ftr-311	611	1	the	the	DET
ftr-311	611	2	court	court	NOUN
ftr-311	611	3	in	in	ADP
ftr-311	611	4	hendrix	hendrix	PROPN
ftr-311	611	5	also	also	ADV
ftr-311	611	6	explains	explain	VERB
ftr-311	611	7	that	that	SCONJ
ftr-311	611	8	,	,	PUNCT
ftr-311	611	9	should	should	AUX
ftr-311	611	10	the	the	DET
ftr-311	611	11	doctrine	doctrine	NOUN
ftr-311	611	12	be	be	AUX
ftr-311	611	13	considered	consider	VERB
ftr-311	611	14	,	,	PUNCT
ftr-311	611	15	“	"	PUNCT
ftr-311	611	16	the	the	DET
ftr-311	611	17	substantial	substantial	ADJ
ftr-311	611	18	compliance	compliance	NOUN
ftr-311	611	19	doctrine	doctrine	NOUN
ftr-311	611	20	is	be	AUX
ftr-311	611	21	not	not	PART
ftr-311	611	22	a	a	DET
ftr-311	611	23	substitute	substitute	NOUN
ftr-311	611	24	for	for	ADP
ftr-311	611	25	missing	miss	VERB
ftr-311	611	26	entire	entire	ADJ
ftr-311	611	27	categories	category	NOUN
ftr-311	611	28	of	of	ADP
ftr-311	611	29	content	content	NOUN
ftr-311	611	30	;	;	PUNCT
ftr-311	611	31	rather	rather	ADV
ftr-311	611	32	,	,	PUNCT
ftr-311	611	33	it	it	PRON
ftr-311	611	34	is	be	AUX
ftr-311	611	35	at	at	ADP
ftr-311	611	36	most	most	ADJ
ftr-311	611	37	a	a	DET
ftr-311	611	38	means	means	NOUN
ftr-311	611	39	of	of	ADP
ftr-311	611	40	accepting	accept	VERB
ftr-311	611	41	a	a	DET
ftr-311	611	42	nearly	nearly	ADV
ftr-311	611	43	complete	complete	ADJ
ftr-311	611	44	effort	effort	NOUN
ftr-311	611	45	that	that	PRON
ftr-311	611	46	has	have	AUX
ftr-311	611	47	simply	simply	ADV
ftr-311	611	48	fallen	fall	VERB
ftr-311	611	49	short	short	ADJ
ftr-311	611	50	in	in	ADP
ftr-311	611	51	regard	regard	NOUN
ftr-311	611	52	to	to	ADP
ftr-311	611	53	minor	minor	ADJ
ftr-311	611	54	procedural	procedural	ADJ
ftr-311	611	55	errors	error	NOUN
ftr-311	611	56	or	or	CCONJ
ftr-311	611	57	relatively	relatively	ADV
ftr-311	611	58	unimportant	unimportant	ADJ
ftr-311	611	59	clerical	clerical	ADJ
ftr-311	611	60	oversights	oversight	NOUN
ftr-311	611	61	.	.	PUNCT
ftr-311	611	62	”	"	PUNCT
ftr-311	612	1	i	i	PRON
ftr-311	612	2	d.	d.	VERB
ftr-311	612	3	at	at	ADP
ftr-311	612	4	5377	5377	NUM
ftr-311	612	5	.	.	PUNCT
ftr-311	613	1	2013	2013	NUM
ftr-311	613	2	]	]	PUNCT
ftr-311	613	3	reforming	reform	VERB
ftr-311	613	4	the	the	DET
ftr-311	613	5	charitable	charitable	ADJ
ftr-311	613	6	contribution	contribution	NOUN
ftr-311	613	7	substantiation	substantiation	NOUN
ftr-311	613	8	rules	rule	VERB
ftr-311	613	9	301	301	NUM
ftr-311	613	10	in	in	ADP
ftr-311	613	11	the	the	DET
ftr-311	613	12	recent	recent	ADJ
ftr-311	613	13	mohamed	mohamed	ADJ
ftr-311	613	14	case	case	NOUN
ftr-311	613	15	,	,	PUNCT
ftr-311	613	16	judge	judge	PROPN
ftr-311	613	17	holmes	holmes	PROPN
ftr-311	613	18	asserted	assert	VERB
ftr-311	613	19	that	that	SCONJ
ftr-311	613	20	,	,	PUNCT
ftr-311	613	21	“	"	PUNCT
ftr-311	613	22	[	[	X
ftr-311	613	23	s]ince	s]ince	NOUN
ftr-311	613	24	bond	bond	NOUN
ftr-311	613	25	,	,	PUNCT
ftr-311	613	26	few	few	ADJ
ftr-311	613	27	taxpayers	taxpayer	NOUN
ftr-311	613	28	have	have	AUX
ftr-311	613	29	succeeded	succeed	VERB
ftr-311	613	30	in	in	ADP
ftr-311	613	31	showing	show	VERB
ftr-311	613	32	substantial	substantial	ADJ
ftr-311	613	33	compliance”117	compliance”117	ADJ
ftr-311	613	34	and	and	CCONJ
ftr-311	613	35	nicely	nicely	ADV
ftr-311	613	36	summarized	summarize	VERB
ftr-311	613	37	the	the	DET
ftr-311	613	38	tax	tax	NOUN
ftr-311	613	39	court	court	NOUN
ftr-311	613	40	cases	case	NOUN
ftr-311	613	41	that	that	PRON
ftr-311	613	42	declined	decline	VERB
ftr-311	613	43	to	to	PART
ftr-311	613	44	apply	apply	VERB
ftr-311	613	45	the	the	DET
ftr-311	613	46	substantial	substantial	ADJ
ftr-311	613	47	compliance	compliance	NOUN
ftr-311	613	48	doctrine	doctrine	NOUN
ftr-311	613	49	on	on	ADP
ftr-311	613	50	the	the	DET
ftr-311	613	51	grounds	ground	NOUN
ftr-311	613	52	that	that	SCONJ
ftr-311	613	53	the	the	DET
ftr-311	613	54	taxpayer	taxpayer	NOUN
ftr-311	613	55	failed	fail	VERB
ftr-311	613	56	to	to	PART
ftr-311	613	57	comply	comply	VERB
ftr-311	613	58	with	with	ADP
ftr-311	613	59	an	an	DET
ftr-311	613	60	“	"	PUNCT
ftr-311	613	61	essential	essential	ADJ
ftr-311	613	62	requirement	requirement	NOUN
ftr-311	613	63	”	"	PUNCT
ftr-311	613	64	of	of	ADP
ftr-311	613	65	a	a	DET
ftr-311	613	66	governing	governing	NOUN
ftr-311	613	67	statute	statute	NOUN
ftr-311	613	68	.	.	PUNCT
ftr-311	614	1	for	for	ADP
ftr-311	614	2	our	our	PRON
ftr-311	614	3	purposes	purpose	NOUN
ftr-311	614	4	,	,	PUNCT
ftr-311	614	5	i	i	PRON
ftr-311	614	6	will	will	AUX
ftr-311	614	7	rely	rely	VERB
ftr-311	614	8	on	on	ADP
ftr-311	614	9	and	and	CCONJ
ftr-311	614	10	quote	quote	VERB
ftr-311	614	11	his	his	PRON
ftr-311	614	12	discussion	discussion	NOUN
ftr-311	614	13	of	of	ADP
ftr-311	614	14	those	those	DET
ftr-311	614	15	cases	case	NOUN
ftr-311	614	16	:	:	PUNCT
ftr-311	614	17	•	•	ADP
ftr-311	614	18	failing	fail	VERB
ftr-311	614	19	to	to	PART
ftr-311	614	20	get	get	VERB
ftr-311	614	21	an	an	DET
ftr-311	614	22	appraisal	appraisal	NOUN
ftr-311	614	23	.	.	PUNCT
ftr-311	615	1	see	see	VERB
ftr-311	615	2	todd	todd	PROPN
ftr-311	615	3	v.	v.	PROPN
ftr-311	615	4	commissioner	commissioner	PROPN
ftr-311	615	5	,	,	PUNCT
ftr-311	615	6	118	118	NUM
ftr-311	615	7	t.c	t.c	PROPN
ftr-311	615	8	.	.	PROPN
ftr-311	615	9	334	334	NUM
ftr-311	615	10	,	,	PUNCT
ftr-311	615	11	336	336	NUM
ftr-311	615	12	,	,	PUNCT
ftr-311	615	13	347	347	NUM
ftr-311	615	14	,	,	PUNCT
ftr-311	615	15	2002	2002	NUM
ftr-311	615	16	wl	wl	SYM
ftr-311	615	17	638550	638550	NUM
ftr-311	615	18	(	(	PUNCT
ftr-311	615	19	2002	2002	NUM
ftr-311	615	20	)	)	PUNCT
ftr-311	615	21	hewitt	hewitt	PROPN
ftr-311	615	22	,	,	PUNCT
ftr-311	615	23	109	109	NUM
ftr-311	615	24	t.c	t.c	PROPN
ftr-311	615	25	.	.	PUNCT
ftr-311	616	1	at	at	ADP
ftr-311	616	2	260	260	NUM
ftr-311	616	3	,	,	PUNCT
ftr-311	616	4	264	264	NUM
ftr-311	616	5	;	;	PUNCT
ftr-311	616	6	jorgenson	jorgenson	PROPN
ftr-311	616	7	v.	v.	PROPN
ftr-311	616	8	commissioner	commissioner	PROPN
ftr-311	616	9	,	,	PUNCT
ftr-311	616	10	t.c	t.c	PROPN
ftr-311	616	11	.	.	PROPN
ftr-311	616	12	memo	memo	NOUN
ftr-311	616	13	.	.	PUNCT
ftr-311	617	1	2000	2000	NUM
ftr-311	617	2	-	-	SYM
ftr-311	617	3	38	38	NUM
ftr-311	617	4	,	,	PUNCT
ftr-311	617	5	2000	2000	NUM
ftr-311	617	6	tax	tax	NOUN
ftr-311	617	7	ct	ct	PROPN
ftr-311	617	8	.	.	PUNCT
ftr-311	618	1	memo	memo	NOUN
ftr-311	618	2	lexis	lexi	VERB
ftr-311	618	3	38	38	NUM
ftr-311	618	4	,	,	PUNCT
ftr-311	618	5	at	at	ADP
ftr-311	618	6	*	*	PROPN
ftr-311	618	7	25–*26	25–*26	NUM
ftr-311	618	8	.	.	PUNCT
ftr-311	619	1	•	•	NUM
ftr-311	619	2	failing	fail	VERB
ftr-311	619	3	to	to	PART
ftr-311	619	4	fill	fill	VERB
ftr-311	619	5	out	out	ADP
ftr-311	619	6	section	section	NOUN
ftr-311	619	7	b	b	PROPN
ftr-311	619	8	of	of	ADP
ftr-311	619	9	form	form	NOUN
ftr-311	619	10	8283	8283	NUM
ftr-311	619	11	(	(	PUNCT
ftr-311	619	12	the	the	DET
ftr-311	619	13	appraisal	appraisal	NOUN
ftr-311	619	14	summary	summary	NOUN
ftr-311	619	15	)	)	PUNCT
ftr-311	619	16	.	.	PUNCT
ftr-311	620	1	see	see	VERB
ftr-311	620	2	hewitt	hewitt	PROPN
ftr-311	620	3	,	,	PUNCT
ftr-311	620	4	109	109	NUM
ftr-311	620	5	t.c	t.c	PROPN
ftr-311	620	6	.	.	PUNCT
ftr-311	621	1	at	at	ADP
ftr-311	621	2	260	260	NUM
ftr-311	621	3	,	,	PUNCT
ftr-311	621	4	264	264	NUM
ftr-311	621	5	;	;	PUNCT
ftr-311	621	6	smith	smith	PROPN
ftr-311	621	7	v.	v.	PROPN
ftr-311	621	8	commissioner	commissioner	PROPN
ftr-311	621	9	,	,	PUNCT
ftr-311	621	10	t.c	t.c	PROPN
ftr-311	621	11	.	.	PROPN
ftr-311	621	12	memo	memo	NOUN
ftr-311	621	13	.	.	PUNCT
ftr-311	622	1	2007	2007	NUM
ftr-311	622	2	-	-	SYM
ftr-311	622	3	368	368	NUM
ftr-311	622	4	,	,	PUNCT
ftr-311	622	5	2007	2007	NUM
ftr-311	622	6	tax	tax	NOUN
ftr-311	622	7	ct	ct	PROPN
ftr-311	622	8	.	.	PUNCT
ftr-311	623	1	memo	memo	NOUN
ftr-311	623	2	lexis	lexi	VERB
ftr-311	623	3	387	387	NUM
ftr-311	623	4	,	,	PUNCT
ftr-311	623	5	at	at	ADP
ftr-311	623	6	*	*	PROPN
ftr-311	623	7	51	51	NUM
ftr-311	623	8	,	,	PUNCT
ftr-311	623	9	aff’d	aff’d	NUM
ftr-311	623	10	,	,	PUNCT
ftr-311	623	11	364	364	NUM
ftr-311	623	12	fed	feed	VERB
ftr-311	623	13	.	.	PUNCT
ftr-311	624	1	appx	appx	PROPN
ftr-311	624	2	.	.	PROPN
ftr-311	625	1	317	317	NUM
ftr-311	625	2	(	(	PUNCT
ftr-311	625	3	9th	9th	ADJ
ftr-311	625	4	cir	cir	NOUN
ftr-311	625	5	.	.	PUNCT
ftr-311	626	1	2009).118	2009).118	NUM
ftr-311	626	2	•	•	INTJ
ftr-311	627	1	having	have	VERB
ftr-311	627	2	someone	someone	PRON
ftr-311	627	3	without	without	ADP
ftr-311	627	4	expertise	expertise	NOUN
ftr-311	627	5	in	in	ADP
ftr-311	627	6	appraisals	appraisal	NOUN
ftr-311	627	7	complete	complete	VERB
ftr-311	627	8	the	the	DET
ftr-311	627	9	appraisal	appraisal	NOUN
ftr-311	627	10	,	,	PUNCT
ftr-311	627	11	see	see	VERB
ftr-311	627	12	smith	smith	PROPN
ftr-311	627	13	,	,	PUNCT
ftr-311	627	14	2007	2007	NUM
ftr-311	627	15	tax	tax	NOUN
ftr-311	627	16	ct	ct	PROPN
ftr-311	627	17	.	.	PUNCT
ftr-311	627	18	memo	memo	NOUN
ftr-311	627	19	lexis	lexis	NOUN
ftr-311	627	20	,	,	PUNCT
ftr-311	627	21	at	at	ADP
ftr-311	627	22	*	*	NOUN
ftr-311	627	23	48	48	NUM
ftr-311	627	24	(	(	PUNCT
ftr-311	627	25	cpa	cpa	PROPN
ftr-311	627	26	was	be	AUX
ftr-311	627	27	n't	not	PART
ftr-311	627	28	licensed	license	VERB
ftr-311	627	29	appraiser	appraiser	NOUN
ftr-311	627	30	)	)	PUNCT
ftr-311	627	31	;	;	PUNCT
ftr-311	627	32	d’arcangelo	d’arcangelo	PROPN
ftr-311	627	33	v.	v.	PROPN
ftr-311	627	34	commissioner	commissioner	PROPN
ftr-311	627	35	,	,	PUNCT
ftr-311	627	36	t.c	t.c	PROPN
ftr-311	627	37	.	.	PROPN
ftr-311	627	38	memo	memo	NOUN
ftr-311	627	39	.	.	PUNCT
ftr-311	628	1	1994	1994	NUM
ftr-311	628	2	-	-	SYM
ftr-311	628	3	572	572	NUM
ftr-311	628	4	,	,	PUNCT
ftr-311	628	5	1994	1994	NUM
ftr-311	629	1	tax	tax	NOUN
ftr-311	629	2	ct	ct	PROPN
ftr-311	629	3	.	.	PUNCT
ftr-311	630	1	memo	memo	NOUN
ftr-311	630	2	lexis	lexis	NOUN
ftr-311	630	3	575	575	NUM
ftr-311	630	4	,	,	PUNCT
ftr-311	630	5	at	at	ADP
ftr-311	630	6	*	*	PROPN
ftr-311	630	7	24	24	NUM
ftr-311	630	8	(	(	PUNCT
ftr-311	630	9	high	high	ADJ
ftr-311	630	10	-	-	PUNCT
ftr-311	630	11	school	school	NOUN
ftr-311	630	12	principal	principal	NOUN
ftr-311	630	13	not	not	PART
ftr-311	630	14	qualified	qualified	ADJ
ftr-311	630	15	to	to	PART
ftr-311	630	16	appraise	appraise	VERB
ftr-311	630	17	art	art	NOUN
ftr-311	630	18	supplies	supply	NOUN
ftr-311	630	19	,	,	PUNCT
ftr-311	630	20	and	and	CCONJ
ftr-311	630	21	was	be	AUX
ftr-311	630	22	employee	employee	NOUN
ftr-311	630	23	of	of	ADP
ftr-311	630	24	donee	donee	NOUN
ftr-311	630	25	and	and	CCONJ
ftr-311	630	26	therefore	therefore	ADV
ftr-311	630	27	ineligible	ineligible	ADJ
ftr-311	630	28	to	to	PART
ftr-311	630	29	be	be	AUX
ftr-311	630	30	qualified	qualified	ADJ
ftr-311	630	31	appraiser	appraiser	NOUN
ftr-311	630	32	)	)	PUNCT
ftr-311	630	33	.	.	PUNCT
ftr-311	631	1	•	•	NUM
ftr-311	631	2	having	have	VERB
ftr-311	631	3	an	an	DET
ftr-311	631	4	appraisal	appraisal	NOUN
ftr-311	631	5	prepared	prepare	VERB
ftr-311	631	6	at	at	ADP
ftr-311	631	7	the	the	DET
ftr-311	631	8	wrong	wrong	ADJ
ftr-311	631	9	time	time	NOUN
ftr-311	631	10	(	(	PUNCT
ftr-311	631	11	i.e.	i.e.	X
ftr-311	631	12	,	,	PUNCT
ftr-311	631	13	either	either	CCONJ
ftr-311	631	14	more	more	ADJ
ftr-311	631	15	than	than	ADP
ftr-311	631	16	60	60	NUM
ftr-311	631	17	days	day	NOUN
ftr-311	631	18	before	before	ADP
ftr-311	631	19	the	the	DET
ftr-311	631	20	gift	gift	NOUN
ftr-311	631	21	or	or	CCONJ
ftr-311	631	22	after	after	SCONJ
ftr-311	631	23	the	the	DET
ftr-311	631	24	return	return	NOUN
ftr-311	631	25	was	be	AUX
ftr-311	631	26	filed	file	VERB
ftr-311	631	27	)	)	PUNCT
ftr-311	631	28	,	,	PUNCT
ftr-311	631	29	see	see	VERB
ftr-311	631	30	jorgenson	jorgenson	PROPN
ftr-311	631	31	,	,	PUNCT
ftr-311	631	32	2000	2000	NUM
ftr-311	631	33	tax	tax	NOUN
ftr-311	631	34	ct	ct	PROPN
ftr-311	631	35	.	.	PUNCT
ftr-311	632	1	memo	memo	NOUN
ftr-311	632	2	lexis	lexi	VERB
ftr-311	632	3	38	38	NUM
ftr-311	632	4	,	,	PUNCT
ftr-311	632	5	at	at	ADP
ftr-311	632	6	*	*	PROPN
ftr-311	632	7	13	13	NUM
ftr-311	632	8	,	,	PUNCT
ftr-311	632	9	*	*	PUNCT
ftr-311	632	10	25–*26	25–*26	NOUN
ftr-311	632	11	(	(	PUNCT
ftr-311	632	12	appraisal	appraisal	NOUN
ftr-311	632	13	prepared	prepare	VERB
ftr-311	632	14	after	after	ADP
ftr-311	632	15	tax	tax	NOUN
ftr-311	632	16	return	return	NOUN
ftr-311	632	17	filed	file	VERB
ftr-311	632	18	)	)	PUNCT
ftr-311	632	19	;	;	PUNCT
ftr-311	632	20	d’arcangelo	d’arcangelo	PROPN
ftr-311	632	21	v.	v.	PROPN
ftr-311	632	22	commissioner	commissioner	PROPN
ftr-311	632	23	,	,	PUNCT
ftr-311	633	1	1994	1994	NUM
ftr-311	633	2	tax	tax	NOUN
ftr-311	633	3	ct	ct	PROPN
ftr-311	633	4	.	.	PUNCT
ftr-311	633	5	memo	memo	NOUN
ftr-311	633	6	lexis	lexis	NOUN
ftr-311	633	7	575	575	NUM
ftr-311	633	8	,	,	PUNCT
ftr-311	633	9	at	at	ADP
ftr-311	633	10	*	*	DET
ftr-311	633	11	28–*29	28–*29	NUM
ftr-311	633	12	(	(	PUNCT
ftr-311	633	13	appraisal	appraisal	NOUN
ftr-311	633	14	at	at	ADV
ftr-311	633	15	least	least	ADV
ftr-311	633	16	six	six	NUM
ftr-311	633	17	years	year	NOUN
ftr-311	633	18	before	before	ADP
ftr-311	633	19	gift	gift	NOUN
ftr-311	633	20	)	)	PUNCT
ftr-311	633	21	;	;	PUNCT
ftr-311	633	22	see	see	VERB
ftr-311	633	23	also	also	ADV
ftr-311	633	24	fehrs	fehrs	VERB
ftr-311	633	25	fin	fin	NOUN
ftr-311	633	26	.	.	PUNCT
ftr-311	633	27	co.	co.	PROPN
ftr-311	634	1	v.	v.	PROPN
ftr-311	634	2	commissioner	commissioner	PROPN
ftr-311	634	3	,	,	PUNCT
ftr-311	634	4	487	487	NUM
ftr-311	634	5	f.2d	f.2d	NOUN
ftr-311	634	6	184	184	NUM
ftr-311	634	7	,	,	PUNCT
ftr-311	634	8	189	189	NUM
ftr-311	634	9	(	(	PUNCT
ftr-311	634	10	8th	8th	ADJ
ftr-311	634	11	cir	cir	NOUN
ftr-311	634	12	.	.	PROPN
ftr-311	634	13	1973	1973	NUM
ftr-311	634	14	)	)	PUNCT
ftr-311	635	1	(	(	PUNCT
ftr-311	635	2	in	in	ADP
ftr-311	635	3	117	117	NUM
ftr-311	635	4	.	.	PUNCT
ftr-311	636	1	mohamed	mohamed	PROPN
ftr-311	636	2	v.	v.	PROPN
ftr-311	636	3	commissioner	commissioner	PROPN
ftr-311	636	4	,	,	PUNCT
ftr-311	636	5	103	103	NUM
ftr-311	636	6	t.c	t.c	PROPN
ftr-311	636	7	.	.	PROPN
ftr-311	636	8	memo	memo	NOUN
ftr-311	636	9	(	(	PUNCT
ftr-311	636	10	cch	cch	PROPN
ftr-311	636	11	)	)	PUNCT
ftr-311	636	12	1814	1814	NUM
ftr-311	636	13	,	,	PUNCT
ftr-311	636	14	1819	1819	NUM
ftr-311	636	15	,	,	PUNCT
ftr-311	636	16	t.c	t.c	PROPN
ftr-311	636	17	.	.	PROPN
ftr-311	636	18	memo	memo	NOUN
ftr-311	636	19	(	(	PUNCT
ftr-311	636	20	ria	ria	PROPN
ftr-311	636	21	)	)	PUNCT
ftr-311	636	22	¶	¶	PROPN
ftr-311	636	23	2012	2012	NUM
ftr-311	636	24	-	-	SYM
ftr-311	636	25	152	152	NUM
ftr-311	636	26	,	,	PUNCT
ftr-311	636	27	at	at	ADP
ftr-311	636	28	1175	1175	NUM
ftr-311	636	29	.	.	PUNCT
ftr-311	637	1	118	118	NUM
ftr-311	637	2	.	.	PUNCT
ftr-311	638	1	it	it	PRON
ftr-311	638	2	is	be	AUX
ftr-311	638	3	hard	hard	ADJ
ftr-311	638	4	for	for	SCONJ
ftr-311	638	5	me	i	PRON
ftr-311	638	6	to	to	PART
ftr-311	638	7	see	see	VERB
ftr-311	638	8	how	how	SCONJ
ftr-311	638	9	the	the	DET
ftr-311	638	10	cases	case	NOUN
ftr-311	638	11	finding	find	VERB
ftr-311	638	12	that	that	SCONJ
ftr-311	638	13	this	this	DET
ftr-311	638	14	failing	failing	NOUN
ftr-311	638	15	violates	violate	VERB
ftr-311	638	16	an	an	DET
ftr-311	638	17	essential	essential	ADJ
ftr-311	638	18	requirement	requirement	NOUN
ftr-311	638	19	of	of	ADP
ftr-311	638	20	the	the	DET
ftr-311	638	21	governing	govern	VERB
ftr-311	638	22	statute	statute	NOUN
ftr-311	638	23	are	be	AUX
ftr-311	638	24	consistent	consistent	ADJ
ftr-311	638	25	with	with	ADP
ftr-311	638	26	bond	bond	NOUN
ftr-311	638	27	.	.	PUNCT
ftr-311	639	1	302	302	NUM
ftr-311	639	2	florida	florida	PROPN
ftr-311	639	3	tax	tax	NOUN
ftr-311	639	4	review	review	NOUN
ftr-311	639	5	[	[	X
ftr-311	639	6	vol	vol	NOUN
ftr-311	639	7	.	.	PUNCT
ftr-311	640	1	14:7	14:7	NUM
ftr-311	640	2	case	case	NOUN
ftr-311	640	3	about	about	ADP
ftr-311	640	4	complete	complete	ADJ
ftr-311	640	5	redemption	redemption	NOUN
ftr-311	640	6	of	of	ADP
ftr-311	640	7	stock	stock	NOUN
ftr-311	640	8	,	,	PUNCT
ftr-311	640	9	taxpayers	taxpayer	NOUN
ftr-311	640	10	provided	provide	VERB
ftr-311	640	11	statutorily	statutorily	ADV
ftr-311	640	12	required	require	VERB
ftr-311	640	13	agreement	agreement	NOUN
ftr-311	640	14	to	to	ADP
ftr-311	640	15	irs	irs	PROPN
ftr-311	640	16	only	only	ADV
ftr-311	640	17	after	after	ADP
ftr-311	640	18	adverse	adverse	ADJ
ftr-311	640	19	decision	decision	NOUN
ftr-311	640	20	by	by	ADP
ftr-311	640	21	tax	tax	NOUN
ftr-311	640	22	court	court	NOUN
ftr-311	640	23	)	)	PUNCT
ftr-311	641	1	,	,	PUNCT
ftr-311	641	2	aff’g	aff’g	PROPN
ftr-311	641	3	58	58	NUM
ftr-311	641	4	t.c	t.c	PROPN
ftr-311	641	5	.	.	PROPN
ftr-311	641	6	174	174	NUM
ftr-311	641	7	,	,	PUNCT
ftr-311	641	8	1972	1972	NUM
ftr-311	641	9	wl	wl	NOUN
ftr-311	641	10	2426	2426	NUM
ftr-311	641	11	(	(	PUNCT
ftr-311	641	12	1972	1972	NUM
ftr-311	641	13	)	)	PUNCT
ftr-311	641	14	;	;	PUNCT
ftr-311	641	15	friedman	friedman	PROPN
ftr-311	641	16	v.	v.	PROPN
ftr-311	641	17	commissioner	commissioner	PROPN
ftr-311	641	18	,	,	PUNCT
ftr-311	641	19	t.c	t.c	PROPN
ftr-311	641	20	.	.	PROPN
ftr-311	641	21	memo	memo	NOUN
ftr-311	641	22	2010	2010	NUM
ftr-311	641	23	-	-	SYM
ftr-311	641	24	45	45	NUM
ftr-311	641	25	,	,	PUNCT
ftr-311	641	26	2010	2010	NUM
ftr-311	641	27	tax	tax	NOUN
ftr-311	641	28	ct	ct	PROPN
ftr-311	641	29	.	.	PUNCT
ftr-311	642	1	memo	memo	NOUN
ftr-311	642	2	lexis	lexis	NOUN
ftr-311	642	3	46	46	NUM
ftr-311	642	4	,	,	PUNCT
ftr-311	642	5	at	at	ADP
ftr-311	642	6	*	*	NUM
ftr-311	642	7	11	11	NUM
ftr-311	642	8	(	(	PUNCT
ftr-311	642	9	appraisals	appraisal	NOUN
ftr-311	642	10	performed	perform	VERB
ftr-311	642	11	years	year	NOUN
ftr-311	642	12	after	after	ADP
ftr-311	642	13	due	due	ADJ
ftr-311	642	14	dates	date	NOUN
ftr-311	642	15	of	of	ADP
ftr-311	642	16	returns	return	NOUN
ftr-311	642	17	)	)	PUNCT
ftr-311	642	18	.	.	PUNCT
ftr-311	643	1	•	•	NUM
ftr-311	643	2	including	include	VERB
ftr-311	643	3	insufficient	insufficient	ADJ
ftr-311	643	4	information	information	NOUN
ftr-311	643	5	or	or	CCONJ
ftr-311	643	6	inappropriate	inappropriate	ADJ
ftr-311	643	7	information	information	NOUN
ftr-311	643	8	in	in	ADP
ftr-311	643	9	an	an	DET
ftr-311	643	10	appraisal	appraisal	NOUN
ftr-311	643	11	or	or	CCONJ
ftr-311	643	12	appraisal	appraisal	NOUN
ftr-311	643	13	summary	summary	NOUN
ftr-311	643	14	,	,	PUNCT
ftr-311	643	15	see	see	VERB
ftr-311	643	16	smith	smith	PROPN
ftr-311	643	17	,	,	PUNCT
ftr-311	643	18	2007	2007	NUM
ftr-311	643	19	tax	tax	NOUN
ftr-311	643	20	ct	ct	PROPN
ftr-311	643	21	.	.	PUNCT
ftr-311	644	1	memo	memo	NOUN
ftr-311	644	2	lexis	lexi	VERB
ftr-311	644	3	387	387	NUM
ftr-311	644	4	,	,	PUNCT
ftr-311	644	5	at	at	ADP
ftr-311	644	6	*	*	SYM
ftr-311	644	7	48	48	NUM
ftr-311	644	8	(	(	PUNCT
ftr-311	644	9	appraisal	appraisal	NOUN
ftr-311	644	10	of	of	ADP
ftr-311	644	11	partnership	partnership	NOUN
ftr-311	644	12	shares	share	NOUN
ftr-311	644	13	“	"	PUNCT
ftr-311	644	14	terse	terse	ADJ
ftr-311	644	15	”	"	PUNCT
ftr-311	644	16	and	and	CCONJ
ftr-311	644	17	appraisal	appraisal	NOUN
ftr-311	644	18	actually	actually	ADV
ftr-311	644	19	of	of	ADP
ftr-311	644	20	assets	asset	NOUN
ftr-311	644	21	held	hold	VERB
ftr-311	644	22	by	by	ADP
ftr-311	644	23	partnership	partnership	NOUN
ftr-311	644	24	,	,	PUNCT
ftr-311	644	25	not	not	PART
ftr-311	644	26	the	the	DET
ftr-311	644	27	shares	share	NOUN
ftr-311	644	28	themselves).119	themselves).119	PROPN
ftr-311	644	29	judge	judge	PROPN
ftr-311	644	30	holmes	holme	NOUN
ftr-311	644	31	,	,	PUNCT
ftr-311	644	32	however	however	ADV
ftr-311	644	33	,	,	PUNCT
ftr-311	644	34	failed	fail	VERB
ftr-311	644	35	to	to	PART
ftr-311	644	36	discuss	discuss	VERB
ftr-311	644	37	the	the	DET
ftr-311	644	38	cases	case	NOUN
ftr-311	644	39	,	,	PUNCT
ftr-311	644	40	besides	besides	SCONJ
ftr-311	644	41	bond	bond	NOUN
ftr-311	644	42	,	,	PUNCT
ftr-311	644	43	where	where	SCONJ
ftr-311	644	44	the	the	DET
ftr-311	644	45	tax	tax	NOUN
ftr-311	644	46	court	court	NOUN
ftr-311	644	47	has	have	AUX
ftr-311	644	48	found	find	VERB
ftr-311	644	49	substantial	substantial	ADJ
ftr-311	644	50	compliance	compliance	NOUN
ftr-311	644	51	.	.	PUNCT
ftr-311	645	1	my	my	PRON
ftr-311	645	2	summary	summary	NOUN
ftr-311	645	3	of	of	ADP
ftr-311	645	4	cases	case	NOUN
ftr-311	645	5	relying	rely	VERB
ftr-311	645	6	on	on	ADP
ftr-311	645	7	substantial	substantial	ADJ
ftr-311	645	8	compliance	compliance	NOUN
ftr-311	645	9	with	with	ADP
ftr-311	645	10	the	the	DET
ftr-311	645	11	charitable	charitable	ADJ
ftr-311	645	12	contribution	contribution	NOUN
ftr-311	645	13	substantiation	substantiation	NOUN
ftr-311	645	14	rules	rule	NOUN
ftr-311	645	15	,	,	PUNCT
ftr-311	645	16	in	in	ADP
ftr-311	645	17	the	the	DET
ftr-311	645	18	format	format	NOUN
ftr-311	645	19	that	that	PRON
ftr-311	645	20	judge	judge	PROPN
ftr-311	645	21	holmes	holmes	PROPN
ftr-311	645	22	adopted	adopt	VERB
ftr-311	645	23	,	,	PUNCT
ftr-311	645	24	includes	include	VERB
ftr-311	645	25	the	the	DET
ftr-311	645	26	following	follow	VERB
ftr-311	645	27	:	:	PUNCT
ftr-311	645	28	•	•	NUM
ftr-311	645	29	recordkeeping	recordkeeping	NOUN
ftr-311	645	30	failures	failure	NOUN
ftr-311	645	31	.	.	PUNCT
ftr-311	646	1	see	see	VERB
ftr-311	646	2	van	van	PROPN
ftr-311	646	3	dusen	dusen	PROPN
ftr-311	646	4	v.	v.	PROPN
ftr-311	646	5	commissioner	commissioner	PROPN
ftr-311	646	6	,	,	PUNCT
ftr-311	646	7	136	136	NUM
ftr-311	646	8	t.c	t.c	PROPN
ftr-311	646	9	.	.	PROPN
ftr-311	646	10	515	515	NUM
ftr-311	646	11	(	(	PUNCT
ftr-311	646	12	2011	2011	NUM
ftr-311	646	13	)	)	PUNCT
ftr-311	646	14	(	(	PUNCT
ftr-311	646	15	records	record	NOUN
ftr-311	646	16	acceptable	acceptable	ADJ
ftr-311	646	17	substitute	substitute	NOUN
ftr-311	646	18	for	for	ADP
ftr-311	646	19	cancelled	cancel	VERB
ftr-311	646	20	checks	check	NOUN
ftr-311	646	21	for	for	ADP
ftr-311	646	22	out	out	ADP
ftr-311	646	23	-	-	PUNCT
ftr-311	646	24	ofpocket	ofpocket	NOUN
ftr-311	646	25	expenses	expense	NOUN
ftr-311	646	26	of	of	ADP
ftr-311	646	27	less	less	ADJ
ftr-311	646	28	than	than	ADP
ftr-311	646	29	$	$	SYM
ftr-311	646	30	250	250	NUM
ftr-311	646	31	)	)	PUNCT
ftr-311	646	32	;	;	PUNCT
ftr-311	646	33	daniel	daniel	PROPN
ftr-311	646	34	v.	v.	PROPN
ftr-311	646	35	commissioner	commissioner	PROPN
ftr-311	646	36	,	,	PUNCT
ftr-311	646	37	74	74	NUM
ftr-311	646	38	t.c	t.c	PROPN
ftr-311	646	39	.	.	PROPN
ftr-311	646	40	memo	memo	NOUN
ftr-311	646	41	(	(	PUNCT
ftr-311	646	42	cch	cch	NOUN
ftr-311	646	43	)	)	PUNCT
ftr-311	646	44	151	151	NUM
ftr-311	646	45	,	,	PUNCT
ftr-311	646	46	t.c	t.c	PROPN
ftr-311	646	47	.	.	PROPN
ftr-311	646	48	memo	memo	NOUN
ftr-311	646	49	(	(	PUNCT
ftr-311	646	50	ria	ria	PROPN
ftr-311	646	51	)	)	PUNCT
ftr-311	646	52	¶	¶	NOUN
ftr-311	646	53	1997	1997	NUM
ftr-311	646	54	-	-	SYM
ftr-311	646	55	328	328	NUM
ftr-311	646	56	(	(	PUNCT
ftr-311	646	57	1997	1997	NUM
ftr-311	646	58	)	)	PUNCT
ftr-311	646	59	(	(	PUNCT
ftr-311	646	60	no	no	DET
ftr-311	646	61	receipt	receipt	NOUN
ftr-311	646	62	from	from	ADP
ftr-311	646	63	donee	donee	NOUN
ftr-311	646	64	or	or	CCONJ
ftr-311	646	65	written	write	VERB
ftr-311	646	66	records	record	NOUN
ftr-311	646	67	but	but	CCONJ
ftr-311	646	68	good	good	ADJ
ftr-311	646	69	faith	faith	NOUN
ftr-311	646	70	attempt	attempt	NOUN
ftr-311	646	71	to	to	PART
ftr-311	646	72	provide	provide	VERB
ftr-311	646	73	information	information	NOUN
ftr-311	646	74	)	)	PUNCT
ftr-311	646	75	.	.	PUNCT
ftr-311	647	1	•	•	NOUN
ftr-311	647	2	failure	failure	NOUN
ftr-311	647	3	to	to	PART
ftr-311	647	4	meet	meet	VERB
ftr-311	647	5	contemporaneous	contemporaneous	ADJ
ftr-311	647	6	written	write	VERB
ftr-311	647	7	acknowledgment	acknowledgment	NOUN
ftr-311	647	8	requirements	requirement	NOUN
ftr-311	647	9	.	.	PUNCT
ftr-311	648	1	see	see	VERB
ftr-311	648	2	simmons	simmon	NOUN
ftr-311	648	3	v.	v.	ADP
ftr-311	648	4	commissioner	commissioner	PROPN
ftr-311	648	5	,	,	PUNCT
ftr-311	648	6	98	98	NUM
ftr-311	648	7	t.c	t.c	PROPN
ftr-311	648	8	.	.	PROPN
ftr-311	648	9	memo	memo	NOUN
ftr-311	648	10	(	(	PUNCT
ftr-311	648	11	cch	cch	PROPN
ftr-311	648	12	)	)	PUNCT
ftr-311	648	13	211	211	NUM
ftr-311	648	14	,	,	PUNCT
ftr-311	648	15	t.c	t.c	PROPN
ftr-311	648	16	.	.	PROPN
ftr-311	648	17	memo	memo	NOUN
ftr-311	648	18	(	(	PUNCT
ftr-311	648	19	ria	ria	PROPN
ftr-311	648	20	)	)	PUNCT
ftr-311	648	21	¶	¶	PROPN
ftr-311	648	22	2009	2009	NUM
ftr-311	648	23	-	-	SYM
ftr-311	648	24	208	208	NUM
ftr-311	648	25	(	(	PUNCT
ftr-311	648	26	2009	2009	NUM
ftr-311	648	27	)	)	PUNCT
ftr-311	648	28	(	(	PUNCT
ftr-311	648	29	deeds	deed	NOUN
ftr-311	648	30	satisfy	satisfy	VERB
ftr-311	648	31	119	119	NUM
ftr-311	648	32	.	.	PUNCT
ftr-311	649	1	i	i	PRON
ftr-311	649	2	d.	d.	VERB
ftr-311	649	3	the	the	DET
ftr-311	649	4	tax	tax	NOUN
ftr-311	649	5	court	court	NOUN
ftr-311	649	6	,	,	PUNCT
ftr-311	649	7	also	also	ADV
ftr-311	649	8	in	in	ADP
ftr-311	649	9	an	an	DET
ftr-311	649	10	opinion	opinion	NOUN
ftr-311	649	11	by	by	ADP
ftr-311	649	12	judge	judge	PROPN
ftr-311	649	13	holmes	holmes	PROPN
ftr-311	649	14	,	,	PUNCT
ftr-311	649	15	rejected	reject	VERB
ftr-311	649	16	the	the	DET
ftr-311	649	17	taxpayers	taxpayer	NOUN
ftr-311	649	18	’	’	PART
ftr-311	649	19	substantial	substantial	ADJ
ftr-311	649	20	compliance	compliance	NOUN
ftr-311	649	21	in	in	ADP
ftr-311	649	22	a	a	DET
ftr-311	649	23	post	post	ADJ
ftr-311	649	24	-	-	ADJ
ftr-311	649	25	mohamed	mohamed	ADJ
ftr-311	649	26	case	case	NOUN
ftr-311	649	27	when	when	SCONJ
ftr-311	649	28	the	the	DET
ftr-311	649	29	taxpayers	taxpayer	NOUN
ftr-311	649	30	offered	offer	VERB
ftr-311	649	31	an	an	DET
ftr-311	649	32	appraisal	appraisal	NOUN
ftr-311	649	33	of	of	ADP
ftr-311	649	34	property	property	NOUN
ftr-311	649	35	owned	own	VERB
ftr-311	649	36	by	by	ADP
ftr-311	649	37	a	a	DET
ftr-311	649	38	corporation	corporation	NOUN
ftr-311	649	39	instead	instead	ADV
ftr-311	649	40	of	of	ADP
ftr-311	649	41	their	their	PRON
ftr-311	649	42	interests	interest	NOUN
ftr-311	649	43	in	in	ADP
ftr-311	649	44	the	the	DET
ftr-311	649	45	corporation	corporation	NOUN
ftr-311	649	46	.	.	PUNCT
ftr-311	650	1	see	see	VERB
ftr-311	650	2	estate	estate	NOUN
ftr-311	650	3	of	of	ADP
ftr-311	650	4	evenchik	evenchik	ADJ
ftr-311	650	5	,	,	PUNCT
ftr-311	651	1	105	105	NUM
ftr-311	651	2	t.c	t.c	PROPN
ftr-311	651	3	.	.	PROPN
ftr-311	651	4	memo	memo	NOUN
ftr-311	651	5	(	(	PUNCT
ftr-311	651	6	cch	cch	PROPN
ftr-311	651	7	)	)	PUNCT
ftr-311	651	8	1231	1231	NUM
ftr-311	651	9	,	,	PUNCT
ftr-311	651	10	t.c	t.c	PROPN
ftr-311	651	11	.	.	PROPN
ftr-311	651	12	memo	memo	NOUN
ftr-311	651	13	(	(	PUNCT
ftr-311	651	14	ria	ria	PROPN
ftr-311	651	15	)	)	PUNCT
ftr-311	651	16	¶	¶	PROPN
ftr-311	651	17	2013	2013	NUM
ftr-311	651	18	-	-	SYM
ftr-311	651	19	34	34	NUM
ftr-311	651	20	.	.	PUNCT
ftr-311	651	21	2013	2013	NUM
ftr-311	651	22	]	]	PUNCT
ftr-311	651	23	reforming	reform	VERB
ftr-311	651	24	the	the	DET
ftr-311	651	25	charitable	charitable	ADJ
ftr-311	651	26	contribution	contribution	NOUN
ftr-311	651	27	substantiation	substantiation	NOUN
ftr-311	651	28	rules	rule	VERB
ftr-311	651	29	303	303	NUM
ftr-311	651	30	contemporaneous	contemporaneous	ADJ
ftr-311	651	31	acknowledgment	acknowledgment	NOUN
ftr-311	651	32	requirement	requirement	NOUN
ftr-311	651	33	;	;	PUNCT
ftr-311	651	34	no	no	DET
ftr-311	651	35	mention	mention	NOUN
ftr-311	651	36	in	in	ADP
ftr-311	651	37	case	case	NOUN
ftr-311	651	38	of	of	ADP
ftr-311	651	39	required	required	ADJ
ftr-311	651	40	“	"	PUNCT
ftr-311	651	41	no	no	DET
ftr-311	651	42	goods	good	NOUN
ftr-311	651	43	or	or	CCONJ
ftr-311	651	44	services	service	NOUN
ftr-311	651	45	”	"	PUNCT
ftr-311	651	46	statement	statement	NOUN
ftr-311	651	47	)	)	PUNCT
ftr-311	651	48	;	;	PUNCT
ftr-311	651	49	mudd	mudd	PROPN
ftr-311	651	50	v.	v.	PROPN
ftr-311	651	51	commissioner	commissioner	PROPN
ftr-311	651	52	,	,	PUNCT
ftr-311	651	53	t.c	t.c	PROPN
ftr-311	651	54	.	.	PROPN
ftr-311	651	55	summ	summ	PROPN
ftr-311	651	56	.	.	PUNCT
ftr-311	652	1	op	op	NOUN
ftr-311	652	2	.	.	PUNCT
ftr-311	653	1	2004	2004	NUM
ftr-311	653	2	-	-	SYM
ftr-311	653	3	1	1	NUM
ftr-311	653	4	,	,	PUNCT
ftr-311	653	5	2004	2004	NUM
ftr-311	653	6	tax	tax	NOUN
ftr-311	653	7	notes	note	NOUN
ftr-311	653	8	today	today	NOUN
ftr-311	653	9	6–15	6–15	PROPN
ftr-311	653	10	(	(	PUNCT
ftr-311	653	11	jan	jan	PROPN
ftr-311	653	12	.	.	PROPN
ftr-311	653	13	8	8	NUM
ftr-311	653	14	,	,	PUNCT
ftr-311	653	15	2004	2004	NUM
ftr-311	653	16	)	)	PUNCT
ftr-311	653	17	(	(	PUNCT
ftr-311	653	18	charity	charity	NOUN
ftr-311	653	19	supplied	supply	VERB
ftr-311	653	20	only	only	ADV
ftr-311	653	21	letter	letter	NOUN
ftr-311	653	22	that	that	PRON
ftr-311	653	23	listed	list	VERB
ftr-311	653	24	items	item	NOUN
ftr-311	653	25	claimed	claim	VERB
ftr-311	653	26	to	to	PART
ftr-311	653	27	be	be	AUX
ftr-311	653	28	donated	donate	VERB
ftr-311	653	29	;	;	PUNCT
ftr-311	653	30	no	no	DET
ftr-311	653	31	discussion	discussion	NOUN
ftr-311	653	32	in	in	ADP
ftr-311	653	33	case	case	NOUN
ftr-311	653	34	of	of	ADP
ftr-311	653	35	required	required	ADJ
ftr-311	653	36	“	"	PUNCT
ftr-311	653	37	no	no	DET
ftr-311	653	38	goods	good	NOUN
ftr-311	653	39	or	or	CCONJ
ftr-311	653	40	services	service	NOUN
ftr-311	653	41	”	"	PUNCT
ftr-311	653	42	statement).120	statement).120	NOUN
ftr-311	653	43	•	•	NOUN
ftr-311	653	44	appraisal	appraisal	NOUN
ftr-311	653	45	premature	premature	NOUN
ftr-311	653	46	by	by	ADP
ftr-311	653	47	several	several	ADJ
ftr-311	653	48	months	month	NOUN
ftr-311	653	49	.	.	PUNCT
ftr-311	654	1	see	see	VERB
ftr-311	654	2	consol	consol	NOUN
ftr-311	654	3	.	.	PUNCT
ftr-311	655	1	investors	investor	NOUN
ftr-311	655	2	grp	grp	PROPN
ftr-311	655	3	.	.	PROPN
ftr-311	656	1	v.	v.	PROPN
ftr-311	656	2	commissioner	commissioner	PROPN
ftr-311	656	3	,	,	PUNCT
ftr-311	656	4	98	98	NUM
ftr-311	656	5	t.c	t.c	PROPN
ftr-311	656	6	.	.	PROPN
ftr-311	656	7	memo	memo	NOUN
ftr-311	656	8	(	(	PUNCT
ftr-311	656	9	cch	cch	NOUN
ftr-311	656	10	)	)	PUNCT
ftr-311	656	11	601	601	NUM
ftr-311	656	12	,	,	PUNCT
ftr-311	656	13	t.c	t.c	PROPN
ftr-311	656	14	.	.	PROPN
ftr-311	656	15	memo	memo	NOUN
ftr-311	656	16	(	(	PUNCT
ftr-311	656	17	ria	ria	PROPN
ftr-311	656	18	)	)	PUNCT
ftr-311	656	19	¶	¶	PROPN
ftr-311	656	20	2009	2009	NUM
ftr-311	656	21	-	-	SYM
ftr-311	656	22	290	290	NUM
ftr-311	656	23	(	(	PUNCT
ftr-311	656	24	2009	2009	NUM
ftr-311	656	25	)	)	PUNCT
ftr-311	656	26	(	(	PUNCT
ftr-311	656	27	appraisal	appraisal	NOUN
ftr-311	656	28	three	three	NUM
ftr-311	656	29	months	month	NOUN
ftr-311	656	30	premature	premature	ADJ
ftr-311	656	31	nonetheless	nonetheless	ADV
ftr-311	656	32	obtained	obtain	VERB
ftr-311	656	33	prior	prior	ADV
ftr-311	656	34	to	to	ADP
ftr-311	656	35	filing	file	VERB
ftr-311	656	36	tax	tax	NOUN
ftr-311	656	37	return	return	NOUN
ftr-311	656	38	)	)	PUNCT
ftr-311	656	39	.	.	PUNCT
ftr-311	657	1	•	•	NUM
ftr-311	657	2	uncertainty	uncertainty	NOUN
ftr-311	657	3	regarding	regard	VERB
ftr-311	657	4	dates	date	NOUN
ftr-311	657	5	in	in	ADP
ftr-311	657	6	appraisal	appraisal	NOUN
ftr-311	657	7	report	report	NOUN
ftr-311	657	8	.	.	PUNCT
ftr-311	658	1	see	see	VERB
ftr-311	658	2	friedberg	friedberg	PROPN
ftr-311	658	3	v.	v.	PROPN
ftr-311	658	4	commissioner	commissioner	PROPN
ftr-311	658	5	,	,	PUNCT
ftr-311	658	6	102	102	NUM
ftr-311	658	7	t.c	t.c	PROPN
ftr-311	658	8	.	.	PROPN
ftr-311	658	9	memo	memo	NOUN
ftr-311	658	10	(	(	PUNCT
ftr-311	658	11	cch	cch	PROPN
ftr-311	658	12	)	)	PUNCT
ftr-311	658	13	356	356	NUM
ftr-311	658	14	,	,	PUNCT
ftr-311	658	15	t.c	t.c	PROPN
ftr-311	658	16	.	.	PROPN
ftr-311	658	17	memo	memo	NOUN
ftr-311	658	18	(	(	PUNCT
ftr-311	658	19	ria	ria	PROPN
ftr-311	658	20	)	)	PUNCT
ftr-311	658	21	¶	¶	PROPN
ftr-311	658	22	2011	2011	NUM
ftr-311	658	23	-	-	SYM
ftr-311	658	24	238	238	NUM
ftr-311	658	25	(	(	PUNCT
ftr-311	658	26	2011	2011	NUM
ftr-311	658	27	)	)	PUNCT
ftr-311	658	28	(	(	PUNCT
ftr-311	658	29	ambiguity	ambiguity	NOUN
ftr-311	658	30	in	in	ADP
ftr-311	658	31	report	report	NOUN
ftr-311	658	32	as	as	ADP
ftr-311	658	33	to	to	ADP
ftr-311	658	34	date	date	NOUN
ftr-311	658	35	appraised	appraise	VERB
ftr-311	658	36	and	and	CCONJ
ftr-311	658	37	value	value	NOUN
ftr-311	658	38	on	on	ADP
ftr-311	658	39	date	date	NOUN
ftr-311	658	40	of	of	ADP
ftr-311	658	41	contribution	contribution	NOUN
ftr-311	658	42	of	of	ADP
ftr-311	658	43	conservation	conservation	NOUN
ftr-311	658	44	easement	easement	NOUN
ftr-311	658	45	but	but	CCONJ
ftr-311	658	46	within	within	ADP
ftr-311	658	47	sixty	sixty	ADJ
ftr-311	658	48	days	day	NOUN
ftr-311	658	49	of	of	ADP
ftr-311	658	50	contribution).121	contribution).121	PROPN
ftr-311	658	51	•	•	NOUN
ftr-311	658	52	failure	failure	NOUN
ftr-311	658	53	to	to	PART
ftr-311	658	54	specify	specify	VERB
ftr-311	658	55	that	that	SCONJ
ftr-311	658	56	appraisals	appraisal	NOUN
ftr-311	658	57	were	be	AUX
ftr-311	658	58	prepared	prepare	VERB
ftr-311	658	59	for	for	ADP
ftr-311	658	60	income	income	NOUN
ftr-311	658	61	tax	tax	NOUN
ftr-311	658	62	purposes	purpose	NOUN
ftr-311	658	63	.	.	PUNCT
ftr-311	659	1	see	see	VERB
ftr-311	659	2	simmons	simmon	NOUN
ftr-311	659	3	v.	v.	ADP
ftr-311	659	4	commissioner	commissioner	PROPN
ftr-311	659	5	,	,	PUNCT
ftr-311	659	6	98	98	NUM
ftr-311	659	7	t.c	t.c	PROPN
ftr-311	659	8	.	.	PROPN
ftr-311	659	9	memo	memo	NOUN
ftr-311	659	10	(	(	PUNCT
ftr-311	659	11	cch	cch	PROPN
ftr-311	659	12	)	)	PUNCT
ftr-311	659	13	211	211	NUM
ftr-311	659	14	,	,	PUNCT
ftr-311	659	15	t.c	t.c	PROPN
ftr-311	659	16	.	.	PROPN
ftr-311	659	17	memo	memo	NOUN
ftr-311	659	18	(	(	PUNCT
ftr-311	659	19	ria	ria	PROPN
ftr-311	659	20	)	)	PUNCT
ftr-311	659	21	¶	¶	PROPN
ftr-311	659	22	2009	2009	NUM
ftr-311	659	23	-	-	SYM
ftr-311	659	24	208	208	NUM
ftr-311	659	25	(	(	PUNCT
ftr-311	659	26	2009	2009	NUM
ftr-311	659	27	)	)	PUNCT
ftr-311	659	28	(	(	PUNCT
ftr-311	659	29	statement	statement	NOUN
ftr-311	659	30	that	that	SCONJ
ftr-311	659	31	owner	owner	NOUN
ftr-311	659	32	was	be	AUX
ftr-311	659	33	contemplating	contemplate	VERB
ftr-311	659	34	donation	donation	NOUN
ftr-311	659	35	of	of	ADP
ftr-311	659	36	conservation	conservation	NOUN
ftr-311	659	37	easements	easement	NOUN
ftr-311	659	38	sufficient	sufficient	ADJ
ftr-311	659	39	)	)	PUNCT
ftr-311	659	40	.	.	PUNCT
ftr-311	660	1	both	both	DET
ftr-311	660	2	friedberg	friedberg	PROPN
ftr-311	660	3	and	and	CCONJ
ftr-311	660	4	simmons	simmon	NOUN
ftr-311	660	5	involve	involve	VERB
ftr-311	660	6	conservation	conservation	NOUN
ftr-311	660	7	easements	easement	NOUN
ftr-311	660	8	.	.	PUNCT
ftr-311	661	1	of	of	ADP
ftr-311	661	2	late	late	ADJ
ftr-311	661	3	,	,	PUNCT
ftr-311	661	4	cases	case	NOUN
ftr-311	661	5	involving	involve	VERB
ftr-311	661	6	substantiation	substantiation	NOUN
ftr-311	661	7	of	of	ADP
ftr-311	661	8	this	this	DET
ftr-311	661	9	type	type	NOUN
ftr-311	661	10	of	of	ADP
ftr-311	661	11	charitable	charitable	ADJ
ftr-311	661	12	contribution	contribution	NOUN
ftr-311	661	13	from	from	ADP
ftr-311	661	14	the	the	DET
ftr-311	661	15	tax	tax	NOUN
ftr-311	661	16	court	court	NOUN
ftr-311	661	17	and	and	CCONJ
ftr-311	661	18	the	the	DET
ftr-311	661	19	article	article	NOUN
ftr-311	661	20	iii	iii	NOUN
ftr-311	661	21	courts	court	NOUN
ftr-311	661	22	have	have	AUX
ftr-311	661	23	been	be	AUX
ftr-311	661	24	particularly	particularly	ADV
ftr-311	661	25	numerous	numerous	ADJ
ftr-311	661	26	.	.	PUNCT
ftr-311	662	1	as	as	ADP
ftr-311	662	2	a	a	DET
ftr-311	662	3	recent	recent	ADJ
ftr-311	662	4	article	article	NOUN
ftr-311	662	5	related,122	related,122	VERB
ftr-311	662	6	a	a	DET
ftr-311	662	7	large	large	ADJ
ftr-311	662	8	number	number	NOUN
ftr-311	662	9	of	of	ADP
ftr-311	662	10	conservation	conservation	NOUN
ftr-311	662	11	120	120	NUM
ftr-311	662	12	.	.	PUNCT
ftr-311	663	1	these	these	DET
ftr-311	663	2	decisions	decision	NOUN
ftr-311	663	3	are	be	AUX
ftr-311	663	4	particularly	particularly	ADV
ftr-311	663	5	surprising	surprising	ADJ
ftr-311	663	6	,	,	PUNCT
ftr-311	663	7	given	give	VERB
ftr-311	663	8	that	that	SCONJ
ftr-311	663	9	durden	durden	PROPN
ftr-311	663	10	stated	state	VERB
ftr-311	663	11	that	that	SCONJ
ftr-311	663	12	the	the	DET
ftr-311	663	13	“	"	PUNCT
ftr-311	663	14	no	no	DET
ftr-311	663	15	goods	good	NOUN
ftr-311	663	16	or	or	CCONJ
ftr-311	663	17	services	service	NOUN
ftr-311	663	18	”	"	PUNCT
ftr-311	663	19	statement	statement	NOUN
ftr-311	663	20	was	be	AUX
ftr-311	663	21	necessary	necessary	ADJ
ftr-311	663	22	for	for	ADP
ftr-311	663	23	a	a	DET
ftr-311	663	24	charitable	charitable	ADJ
ftr-311	663	25	contribution	contribution	NOUN
ftr-311	663	26	deduction	deduction	NOUN
ftr-311	663	27	and	and	CCONJ
ftr-311	663	28	cited	cite	VERB
ftr-311	663	29	two	two	NUM
ftr-311	663	30	earlier	early	ADJ
ftr-311	663	31	cases	case	NOUN
ftr-311	663	32	,	,	PUNCT
ftr-311	663	33	both	both	CCONJ
ftr-311	663	34	after	after	ADP
ftr-311	663	35	mudd	mudd	NOUN
ftr-311	663	36	,	,	PUNCT
ftr-311	663	37	but	but	CCONJ
ftr-311	663	38	one	one	NUM
ftr-311	663	39	before	before	ADP
ftr-311	663	40	simmons	simmon	NOUN
ftr-311	663	41	.	.	PUNCT
ftr-311	664	1	durden	durden	PROPN
ftr-311	664	2	v.	v.	PROPN
ftr-311	664	3	commissioner	commissioner	PROPN
ftr-311	664	4	,	,	PUNCT
ftr-311	664	5	103	103	NUM
ftr-311	664	6	t.c	t.c	PROPN
ftr-311	664	7	.	.	PROPN
ftr-311	664	8	memo	memo	NOUN
ftr-311	664	9	(	(	PUNCT
ftr-311	664	10	cch	cch	PROPN
ftr-311	664	11	)	)	PUNCT
ftr-311	664	12	1762	1762	NUM
ftr-311	664	13	,	,	PUNCT
ftr-311	664	14	1763	1763	NUM
ftr-311	664	15	,	,	PUNCT
ftr-311	664	16	t.c	t.c	PROPN
ftr-311	664	17	.	.	PROPN
ftr-311	664	18	memo	memo	NOUN
ftr-311	664	19	(	(	PUNCT
ftr-311	664	20	ria	ria	PROPN
ftr-311	664	21	)	)	PUNCT
ftr-311	664	22	¶	¶	PROPN
ftr-311	664	23	2012	2012	NUM
ftr-311	664	24	-	-	SYM
ftr-311	664	25	140	140	NUM
ftr-311	664	26	,	,	PUNCT
ftr-311	664	27	at	at	ADP
ftr-311	664	28	1096	1096	NUM
ftr-311	664	29	.	.	PUNCT
ftr-311	665	1	121	121	NUM
ftr-311	665	2	.	.	PUNCT
ftr-311	666	1	the	the	DET
ftr-311	666	2	tax	tax	NOUN
ftr-311	666	3	court	court	NOUN
ftr-311	666	4	nonetheless	nonetheless	ADV
ftr-311	666	5	found	find	VERB
ftr-311	666	6	the	the	DET
ftr-311	666	7	appraisal	appraisal	NOUN
ftr-311	666	8	report	report	NOUN
ftr-311	666	9	not	not	PART
ftr-311	666	10	to	to	PART
ftr-311	666	11	be	be	AUX
ftr-311	666	12	qualified	qualified	ADJ
ftr-311	666	13	on	on	ADP
ftr-311	666	14	other	other	ADJ
ftr-311	666	15	grounds	ground	NOUN
ftr-311	666	16	,	,	PUNCT
ftr-311	666	17	as	as	SCONJ
ftr-311	666	18	discussed	discuss	VERB
ftr-311	666	19	below	below	ADV
ftr-311	666	20	with	with	ADP
ftr-311	666	21	other	other	ADJ
ftr-311	666	22	conservation	conservation	NOUN
ftr-311	666	23	easement	easement	ADJ
ftr-311	666	24	cases	case	NOUN
ftr-311	666	25	.	.	PUNCT
ftr-311	667	1	122	122	X
ftr-311	667	2	.	.	PUNCT
ftr-311	668	1	see	see	VERB
ftr-311	668	2	van	van	PROPN
ftr-311	668	3	den	den	PROPN
ftr-311	668	4	berg	berg	PROPN
ftr-311	668	5	,	,	PUNCT
ftr-311	668	6	conservation	conservation	NOUN
ftr-311	668	7	easements	easement	NOUN
ftr-311	668	8	,	,	PUNCT
ftr-311	668	9	supra	supra	NOUN
ftr-311	668	10	note	note	NOUN
ftr-311	668	11	98	98	NUM
ftr-311	668	12	.	.	PUNCT
ftr-311	669	1	304	304	NUM
ftr-311	669	2	florida	florida	PROPN
ftr-311	669	3	tax	tax	NOUN
ftr-311	669	4	review	review	NOUN
ftr-311	669	5	[	[	X
ftr-311	669	6	vol	vol	NOUN
ftr-311	669	7	.	.	PUNCT
ftr-311	670	1	14:7	14:7	NUM
ftr-311	670	2	easement	easement	ADJ
ftr-311	670	3	decisions	decision	NOUN
ftr-311	670	4	were	be	AUX
ftr-311	670	5	handed	hand	VERB
ftr-311	670	6	down	down	ADP
ftr-311	670	7	in	in	ADP
ftr-311	670	8	2012	2012	NUM
ftr-311	670	9	,	,	PUNCT
ftr-311	670	10	many	many	ADJ
ftr-311	670	11	,	,	PUNCT
ftr-311	670	12	of	of	ADP
ftr-311	670	13	which	which	PRON
ftr-311	670	14	dealt	deal	VERB
ftr-311	670	15	with	with	ADP
ftr-311	670	16	substantiation	substantiation	NOUN
ftr-311	670	17	issues.123	issues.123	NOUN
ftr-311	670	18	in	in	ADP
ftr-311	670	19	the	the	DET
ftr-311	670	20	article	article	NOUN
ftr-311	670	21	,	,	PUNCT
ftr-311	670	22	some	some	DET
ftr-311	670	23	practitioners	practitioner	NOUN
ftr-311	670	24	allege	allege	VERB
ftr-311	670	25	that	that	SCONJ
ftr-311	670	26	the	the	DET
ftr-311	670	27	irs	irs	PROPN
ftr-311	670	28	has	have	AUX
ftr-311	670	29	been	be	AUX
ftr-311	670	30	taking	take	VERB
ftr-311	670	31	an	an	DET
ftr-311	670	32	aggressive	aggressive	ADJ
ftr-311	670	33	litigation	litigation	NOUN
ftr-311	670	34	position	position	NOUN
ftr-311	670	35	,	,	PUNCT
ftr-311	670	36	pushing	push	VERB
ftr-311	670	37	the	the	DET
ftr-311	670	38	boundaries	boundary	NOUN
ftr-311	670	39	of	of	ADP
ftr-311	670	40	interpretation	interpretation	NOUN
ftr-311	670	41	,	,	PUNCT
ftr-311	670	42	and	and	CCONJ
ftr-311	670	43	thwarting	thwart	VERB
ftr-311	670	44	congressional	congressional	ADJ
ftr-311	670	45	intent	intent	NOUN
ftr-311	670	46	by	by	ADP
ftr-311	670	47	using	use	VERB
ftr-311	670	48	“	"	PUNCT
ftr-311	670	49	non	non	ADJ
ftr-311	670	50	-	-	ADJ
ftr-311	670	51	substantive	substantive	ADJ
ftr-311	670	52	procedural	procedural	ADJ
ftr-311	670	53	compliance	compliance	NOUN
ftr-311	670	54	to	to	PART
ftr-311	670	55	deny	deny	VERB
ftr-311	670	56	otherwise	otherwise	ADV
ftr-311	670	57	legitimate	legitimate	ADJ
ftr-311	670	58	deductions	deduction	NOUN
ftr-311	670	59	.	.	PUNCT
ftr-311	671	1	”124	”124	NOUN
ftr-311	671	2	these	these	DET
ftr-311	671	3	practitioners	practitioner	NOUN
ftr-311	671	4	call	call	VERB
ftr-311	671	5	for	for	ADP
ftr-311	671	6	increased	increase	VERB
ftr-311	671	7	reliance	reliance	NOUN
ftr-311	671	8	on	on	ADP
ftr-311	671	9	the	the	DET
ftr-311	671	10	substantial	substantial	ADJ
ftr-311	671	11	compliance	compliance	NOUN
ftr-311	671	12	doctrine	doctrine	NOUN
ftr-311	671	13	and	and	CCONJ
ftr-311	671	14	clarifying	clarify	VERB
ftr-311	671	15	regulations	regulation	NOUN
ftr-311	671	16	.	.	PUNCT
ftr-311	672	1	an	an	DET
ftr-311	672	2	irs	irs	PROPN
ftr-311	672	3	attorney	attorney	NOUN
ftr-311	672	4	responded	respond	VERB
ftr-311	672	5	that	that	SCONJ
ftr-311	672	6	challenges	challenge	NOUN
ftr-311	672	7	at	at	ADP
ftr-311	672	8	issue	issue	NOUN
ftr-311	672	9	involve	involve	VERB
ftr-311	672	10	noncompliance	noncompliance	NOUN
ftr-311	672	11	with	with	ADP
ftr-311	672	12	the	the	DET
ftr-311	672	13	statute	statute	NOUN
ftr-311	672	14	,	,	PUNCT
ftr-311	672	15	not	not	PART
ftr-311	672	16	technical	technical	ADJ
ftr-311	672	17	foot	foot	NOUN
ftr-311	672	18	faults	fault	NOUN
ftr-311	672	19	.	.	PUNCT
ftr-311	673	1	several	several	ADJ
ftr-311	673	2	very	very	ADV
ftr-311	673	3	recent	recent	ADJ
ftr-311	673	4	tax	tax	NOUN
ftr-311	673	5	court	court	NOUN
ftr-311	673	6	cases	case	NOUN
ftr-311	673	7	reject	reject	VERB
ftr-311	673	8	the	the	DET
ftr-311	673	9	substantial	substantial	ADJ
ftr-311	673	10	compliance	compliance	NOUN
ftr-311	673	11	doctrine	doctrine	NOUN
ftr-311	673	12	,	,	PUNCT
ftr-311	673	13	but	but	CCONJ
ftr-311	673	14	nonetheless	nonetheless	ADV
ftr-311	673	15	come	come	VERB
ftr-311	673	16	to	to	ADP
ftr-311	673	17	conclusions	conclusion	NOUN
ftr-311	673	18	that	that	PRON
ftr-311	673	19	seem	seem	VERB
ftr-311	673	20	consistent	consistent	ADJ
ftr-311	673	21	with	with	ADP
ftr-311	673	22	it	it	PRON
ftr-311	673	23	.	.	PUNCT
ftr-311	674	1	as	as	ADP
ftr-311	674	2	in	in	ADP
ftr-311	674	3	simmons	simmon	NOUN
ftr-311	674	4	,	,	PUNCT
ftr-311	674	5	the	the	DET
ftr-311	674	6	tax	tax	NOUN
ftr-311	674	7	court	court	NOUN
ftr-311	674	8	in	in	ADP
ftr-311	674	9	averyt	averyt	PROPN
ftr-311	674	10	v.	v.	ADP
ftr-311	674	11	commissioner125	commissioner125	PROPN
ftr-311	674	12	accepted	accept	VERB
ftr-311	674	13	the	the	DET
ftr-311	674	14	conservation	conservation	NOUN
ftr-311	674	15	deed	deed	NOUN
ftr-311	674	16	as	as	ADP
ftr-311	674	17	a	a	DET
ftr-311	674	18	contemporaneous	contemporaneous	ADJ
ftr-311	674	19	acknowledgment	acknowledgment	NOUN
ftr-311	674	20	.	.	PUNCT
ftr-311	675	1	the	the	DET
ftr-311	675	2	court	court	NOUN
ftr-311	675	3	was	be	AUX
ftr-311	675	4	satisfied	satisfied	ADJ
ftr-311	675	5	that	that	SCONJ
ftr-311	675	6	the	the	DET
ftr-311	675	7	deed	deed	NOUN
ftr-311	675	8	“	"	PUNCT
ftr-311	675	9	recites	recite	VERB
ftr-311	675	10	no	no	DET
ftr-311	675	11	consideration	consideration	NOUN
ftr-311	675	12	received	receive	VERB
ftr-311	675	13	in	in	ADP
ftr-311	675	14	exchange	exchange	NOUN
ftr-311	675	15	for	for	ADP
ftr-311	675	16	it	it	PRON
ftr-311	675	17	.	.	PUNCT
ftr-311	676	1	”126	”126	NOUN
ftr-311	677	1	according	accord	VERB
ftr-311	677	2	to	to	ADP
ftr-311	677	3	the	the	DET
ftr-311	677	4	court	court	NOUN
ftr-311	677	5	,	,	PUNCT
ftr-311	677	6	“	"	PUNCT
ftr-311	677	7	the	the	DET
ftr-311	677	8	conservation	conservation	NOUN
ftr-311	677	9	deed	deed	NOUN
ftr-311	677	10	,	,	PUNCT
ftr-311	677	11	taken	take	VERB
ftr-311	677	12	as	as	ADP
ftr-311	677	13	a	a	DET
ftr-311	677	14	whole	whole	NOUN
ftr-311	677	15	,	,	PUNCT
ftr-311	677	16	provides	provide	VERB
ftr-311	677	17	that	that	SCONJ
ftr-311	677	18	no	no	DET
ftr-311	677	19	goods	good	NOUN
ftr-311	677	20	or	or	CCONJ
ftr-311	677	21	services	service	NOUN
ftr-311	677	22	were	be	AUX
ftr-311	677	23	received	receive	VERB
ftr-311	677	24	in	in	ADP
ftr-311	677	25	exchange	exchange	NOUN
ftr-311	677	26	for	for	ADP
ftr-311	677	27	the	the	DET
ftr-311	677	28	contribution	contribution	NOUN
ftr-311	677	29	.	.	PUNCT
ftr-311	677	30	”127	”127	PUNCT
ftr-311	678	1	the	the	DET
ftr-311	678	2	case	case	NOUN
ftr-311	678	3	makes	make	VERB
ftr-311	678	4	a	a	DET
ftr-311	678	5	claim	claim	NOUN
ftr-311	678	6	,	,	PUNCT
ftr-311	678	7	to	to	ADP
ftr-311	678	8	me	i	PRON
ftr-311	678	9	unconvincing	unconvincing	ADJ
ftr-311	678	10	,	,	PUNCT
ftr-311	678	11	that	that	SCONJ
ftr-311	678	12	,	,	PUNCT
ftr-311	678	13	while	while	SCONJ
ftr-311	678	14	durden	durden	PROPN
ftr-311	678	15	held	hold	VERB
ftr-311	678	16	that	that	SCONJ
ftr-311	678	17	the	the	DET
ftr-311	678	18	statute	statute	NOUN
ftr-311	678	19	requires	require	VERB
ftr-311	678	20	an	an	DET
ftr-311	678	21	“	"	PUNCT
ftr-311	678	22	affirmative	affirmative	ADJ
ftr-311	678	23	statement	statement	NOUN
ftr-311	678	24	”	"	PUNCT
ftr-311	678	25	as	as	ADP
ftr-311	678	26	to	to	ADP
ftr-311	678	27	whether	whether	SCONJ
ftr-311	678	28	the	the	DET
ftr-311	678	29	donee	donee	NOUN
ftr-311	678	30	organization	organization	NOUN
ftr-311	678	31	provided	provide	VERB
ftr-311	678	32	any	any	DET
ftr-311	678	33	goods	good	NOUN
ftr-311	678	34	or	or	CCONJ
ftr-311	678	35	services	service	NOUN
ftr-311	678	36	,	,	PUNCT
ftr-311	678	37	“	"	PUNCT
ftr-311	678	38	we	we	PRON
ftr-311	678	39	did	do	AUX
ftr-311	678	40	not	not	PART
ftr-311	678	41	hold	hold	VERB
ftr-311	678	42	,	,	PUNCT
ftr-311	678	43	and	and	CCONJ
ftr-311	678	44	the	the	DET
ftr-311	678	45	statute	statute	NOUN
ftr-311	678	46	does	do	AUX
ftr-311	678	47	not	not	PART
ftr-311	678	48	require	require	VERB
ftr-311	678	49	,	,	PUNCT
ftr-311	678	50	that	that	SCONJ
ftr-311	678	51	the	the	DET
ftr-311	678	52	statement	statement	NOUN
ftr-311	678	53	take	take	VERB
ftr-311	678	54	any	any	DET
ftr-311	678	55	particular	particular	ADJ
ftr-311	678	56	form	form	NOUN
ftr-311	678	57	or	or	CCONJ
ftr-311	678	58	contain	contain	VERB
ftr-311	678	59	any	any	DET
ftr-311	678	60	particular	particular	ADJ
ftr-311	678	61	wording	wording	NOUN
ftr-311	678	62	.	.	PUNCT
ftr-311	678	63	”128	”128	PUNCT
ftr-311	679	1	averyt	averyt	PROPN
ftr-311	679	2	ignores	ignore	VERB
ftr-311	679	3	the	the	DET
ftr-311	679	4	legislative	legislative	ADJ
ftr-311	679	5	history	history	NOUN
ftr-311	679	6	,	,	PUNCT
ftr-311	679	7	quoted	quote	VERB
ftr-311	679	8	in	in	ADP
ftr-311	679	9	durden	durden	PROPN
ftr-311	679	10	:	:	PUNCT
ftr-311	679	11	“	"	PUNCT
ftr-311	679	12	if	if	SCONJ
ftr-311	679	13	the	the	DET
ftr-311	679	14	donee	donee	NOUN
ftr-311	679	15	organization	organization	NOUN
ftr-311	679	16	provided	provide	VERB
ftr-311	679	17	no	no	DET
ftr-311	679	18	goods	good	NOUN
ftr-311	679	19	or	or	CCONJ
ftr-311	679	20	services	service	NOUN
ftr-311	679	21	to	to	ADP
ftr-311	679	22	the	the	DET
ftr-311	679	23	taxpayer	taxpayer	NOUN
ftr-311	679	24	in	in	ADP
ftr-311	679	25	consideration	consideration	NOUN
ftr-311	679	26	of	of	ADP
ftr-311	679	27	the	the	DET
ftr-311	679	28	taxpayer	taxpayer	NOUN
ftr-311	679	29	’s	’s	PART
ftr-311	679	30	contribution	contribution	NOUN
ftr-311	679	31	,	,	PUNCT
ftr-311	679	32	the	the	DET
ftr-311	679	33	written	write	VERB
ftr-311	679	34	substantiation	substantiation	NOUN
ftr-311	679	35	is	be	AUX
ftr-311	679	36	required	require	VERB
ftr-311	679	37	to	to	PART
ftr-311	679	38	include	include	VERB
ftr-311	679	39	a	a	DET
ftr-311	679	40	statement	statement	NOUN
ftr-311	679	41	to	to	ADP
ftr-311	679	42	that	that	DET
ftr-311	679	43	effect	effect	NOUN
ftr-311	679	44	.	.	PUNCT
ftr-311	680	1	”129	”129	NUM
ftr-311	681	1	rp	rp	NOUN
ftr-311	681	2	golf	golf	NOUN
ftr-311	681	3	,	,	PUNCT
ftr-311	681	4	llc	llc	PROPN
ftr-311	681	5	v.	v.	CCONJ
ftr-311	681	6	commissioner130	commissioner130	PROPN
ftr-311	681	7	and	and	CCONJ
ftr-311	681	8	irby	irby	PROPN
ftr-311	681	9	v.	v.	PROPN
ftr-311	681	10	commissioner131	commissioner131	PROPN
ftr-311	681	11	followed	follow	VERB
ftr-311	681	12	the	the	DET
ftr-311	681	13	lead	lead	NOUN
ftr-311	681	14	of	of	ADP
ftr-311	681	15	averyt	averyt	NOUN
ftr-311	681	16	.	.	PUNCT
ftr-311	682	1	rp	rp	NOUN
ftr-311	682	2	golf	golf	NOUN
ftr-311	682	3	,	,	PUNCT
ftr-311	682	4	llc	llc	PROPN
ftr-311	682	5	held	hold	VERB
ftr-311	682	6	that	that	SCONJ
ftr-311	682	7	a	a	DET
ftr-311	682	8	conservation	conservation	NOUN
ftr-311	682	9	agreement	agreement	NOUN
ftr-311	682	10	stating	state	VERB
ftr-311	682	11	that	that	SCONJ
ftr-311	682	12	the	the	DET
ftr-311	682	13	easement	easement	ADJ
ftr-311	682	14	contribution	contribution	NOUN
ftr-311	682	15	was	be	AUX
ftr-311	682	16	made	make	VERB
ftr-311	682	17	“	"	PUNCT
ftr-311	682	18	in	in	ADP
ftr-311	682	19	consideration	consideration	NOUN
ftr-311	682	20	of	of	ADP
ftr-311	682	21	the	the	DET
ftr-311	682	22	covenants	covenant	NOUN
ftr-311	682	23	and	and	CCONJ
ftr-311	682	24	representations	representation	NOUN
ftr-311	682	25	contained	contain	VERB
ftr-311	682	26	herein	herein	NOUN
ftr-311	682	27	and	and	CCONJ
ftr-311	682	28	for	for	ADP
ftr-311	682	29	other	other	ADJ
ftr-311	682	30	good	good	ADJ
ftr-311	682	31	and	and	CCONJ
ftr-311	682	32	valuable	valuable	ADJ
ftr-311	682	33	consideration	consideration	NOUN
ftr-311	682	34	”	"	PUNCT
ftr-311	682	35	nonetheless	nonetheless	ADV
ftr-311	682	36	stated	state	VERB
ftr-311	682	37	that	that	SCONJ
ftr-311	682	38	“	"	PUNCT
ftr-311	682	39	no	no	DET
ftr-311	682	40	goods	good	NOUN
ftr-311	682	41	or	or	CCONJ
ftr-311	682	42	services	service	NOUN
ftr-311	682	43	were	be	AUX
ftr-311	682	44	received	receive	VERB
ftr-311	682	45	in	in	ADP
ftr-311	682	46	[	[	X
ftr-311	682	47	the	the	DET
ftr-311	682	48	]	]	X
ftr-311	682	49	exchange	exchange	NOUN
ftr-311	682	50	,	,	PUNCT
ftr-311	682	51	”	"	PUNCT
ftr-311	682	52	when	when	SCONJ
ftr-311	682	53	taken	take	VERB
ftr-311	682	54	as	as	ADP
ftr-311	682	55	a	a	DET
ftr-311	682	56	whole.132	whole.132	NOUN
ftr-311	682	57	in	in	ADP
ftr-311	682	58	irby	irby	PROPN
ftr-311	682	59	,	,	PUNCT
ftr-311	682	60	the	the	DET
ftr-311	682	61	tax	tax	NOUN
ftr-311	682	62	court	court	NOUN
ftr-311	682	63	found	find	VERB
ftr-311	682	64	the	the	DET
ftr-311	682	65	contemporaneous	contemporaneous	ADJ
ftr-311	682	66	written	write	VERB
ftr-311	682	67	acknowledgment	acknowledgment	NOUN
ftr-311	682	68	requirement	requirement	NOUN
ftr-311	682	69	satisfied	satisfied	ADJ
ftr-311	682	70	for	for	ADP
ftr-311	682	71	a	a	DET
ftr-311	682	72	bargain	bargain	NOUN
ftr-311	682	73	sale	sale	NOUN
ftr-311	682	74	of	of	ADP
ftr-311	682	75	a	a	DET
ftr-311	682	76	conservation	conservation	NOUN
ftr-311	682	77	easement	easement	NOUN
ftr-311	682	78	by	by	ADP
ftr-311	682	79	combining	combine	VERB
ftr-311	682	80	statements	statement	NOUN
ftr-311	682	81	in	in	ADP
ftr-311	682	82	the	the	DET
ftr-311	682	83	123	123	NUM
ftr-311	682	84	.	.	PUNCT
ftr-311	683	1	other	other	ADJ
ftr-311	683	2	frequently	frequently	ADV
ftr-311	683	3	encountered	encounter	VERB
ftr-311	683	4	issues	issue	NOUN
ftr-311	683	5	are	be	AUX
ftr-311	683	6	perpetuity	perpetuity	NOUN
ftr-311	683	7	requirements	requirement	NOUN
ftr-311	683	8	,	,	PUNCT
ftr-311	683	9	subordination	subordination	NOUN
ftr-311	683	10	,	,	PUNCT
ftr-311	683	11	and	and	CCONJ
ftr-311	683	12	valuation	valuation	NOUN
ftr-311	683	13	.	.	PUNCT
ftr-311	684	1	i	i	PRON
ftr-311	684	2	d.	d.	PROPN
ftr-311	684	3	124	124	NUM
ftr-311	684	4	.	.	PUNCT
ftr-311	685	1	i	i	PRON
ftr-311	685	2	d.	d.	PROPN
ftr-311	685	3	125	125	NUM
ftr-311	685	4	.	.	PUNCT
ftr-311	686	1	104	104	NUM
ftr-311	686	2	t.c	t.c	PROPN
ftr-311	686	3	.	.	PROPN
ftr-311	686	4	memo	memo	NOUN
ftr-311	686	5	(	(	PUNCT
ftr-311	686	6	cch	cch	PROPN
ftr-311	686	7	)	)	PUNCT
ftr-311	686	8	65	65	NUM
ftr-311	686	9	,	,	PUNCT
ftr-311	686	10	t.c	t.c	PROPN
ftr-311	686	11	.	.	PROPN
ftr-311	686	12	memo	memo	NOUN
ftr-311	686	13	(	(	PUNCT
ftr-311	686	14	ria	ria	PROPN
ftr-311	686	15	)	)	PUNCT
ftr-311	686	16	¶	¶	PROPN
ftr-311	686	17	2012	2012	NUM
ftr-311	686	18	-	-	SYM
ftr-311	686	19	198	198	NUM
ftr-311	686	20	.	.	PUNCT
ftr-311	686	21	126	126	NUM
ftr-311	686	22	.	.	PUNCT
ftr-311	687	1	i	i	PRON
ftr-311	687	2	d.	d.	PROPN
ftr-311	687	3	at	at	ADP
ftr-311	687	4	68	68	NUM
ftr-311	687	5	.	.	PUNCT
ftr-311	688	1	127	127	NUM
ftr-311	688	2	.	.	PUNCT
ftr-311	689	1	i	i	PRON
ftr-311	689	2	d.	d.	PROPN
ftr-311	689	3	128	128	NUM
ftr-311	689	4	.	.	PUNCT
ftr-311	690	1	i	i	PRON
ftr-311	690	2	d.	d.	PROPN
ftr-311	690	3	at	at	ADP
ftr-311	690	4	69	69	NUM
ftr-311	690	5	.	.	PUNCT
ftr-311	691	1	129	129	NUM
ftr-311	691	2	.	.	PUNCT
ftr-311	692	1	durden	durden	PROPN
ftr-311	692	2	,	,	PUNCT
ftr-311	692	3	103	103	NUM
ftr-311	692	4	t.c	t.c	PROPN
ftr-311	692	5	.	.	PROPN
ftr-311	692	6	memo	memo	NOUN
ftr-311	692	7	(	(	PUNCT
ftr-311	692	8	cch	cch	NOUN
ftr-311	692	9	)	)	PUNCT
ftr-311	692	10	at	at	ADP
ftr-311	692	11	1763	1763	NUM
ftr-311	692	12	(	(	PUNCT
ftr-311	692	13	quoting	quote	VERB
ftr-311	692	14	h.r	h.r	PROPN
ftr-311	692	15	.	.	PROPN
ftr-311	692	16	conf	conf	PROPN
ftr-311	692	17	.	.	PUNCT
ftr-311	693	1	rept	rept	NOUN
ftr-311	693	2	.	.	PUNCT
ftr-311	694	1	no	no	INTJ
ftr-311	694	2	.	.	NOUN
ftr-311	695	1	103	103	NUM
ftr-311	695	2	-	-	SYM
ftr-311	695	3	213	213	NUM
ftr-311	695	4	,	,	PUNCT
ftr-311	695	5	at	at	ADP
ftr-311	695	6	565	565	NUM
ftr-311	695	7	n.30	n.30	NOUN
ftr-311	695	8	(	(	PUNCT
ftr-311	695	9	1993	1993	NUM
ftr-311	695	10	)	)	PUNCT
ftr-311	695	11	,	,	PUNCT
ftr-311	695	12	1993	1993	NUM
ftr-311	695	13	-	-	SYM
ftr-311	695	14	3	3	NUM
ftr-311	695	15	c.b	c.b	PROPN
ftr-311	695	16	.	.	PROPN
ftr-311	695	17	393	393	NUM
ftr-311	695	18	,	,	PUNCT
ftr-311	695	19	443	443	NUM
ftr-311	695	20	)	)	PUNCT
ftr-311	695	21	.	.	PUNCT
ftr-311	696	1	130	130	NUM
ftr-311	696	2	.	.	PUNCT
ftr-311	697	1	104	104	NUM
ftr-311	697	2	t.c	t.c	PROPN
ftr-311	697	3	.	.	PROPN
ftr-311	697	4	memo	memo	NOUN
ftr-311	697	5	(	(	PUNCT
ftr-311	697	6	cch	cch	NOUN
ftr-311	697	7	)	)	PUNCT
ftr-311	697	8	413	413	NUM
ftr-311	697	9	,	,	PUNCT
ftr-311	697	10	t.c	t.c	PROPN
ftr-311	697	11	.	.	PROPN
ftr-311	697	12	memo	memo	NOUN
ftr-311	697	13	(	(	PUNCT
ftr-311	697	14	ria	ria	PROPN
ftr-311	697	15	)	)	PUNCT
ftr-311	697	16	¶	¶	PROPN
ftr-311	697	17	2012	2012	NUM
ftr-311	697	18	-	-	SYM
ftr-311	697	19	282	282	NUM
ftr-311	697	20	.	.	PUNCT
ftr-311	698	1	131	131	NUM
ftr-311	698	2	.	.	NOUN
ftr-311	698	3	139	139	NUM
ftr-311	698	4	t.c	t.c	PROPN
ftr-311	698	5	.	.	PUNCT
ftr-311	699	1	no	no	INTJ
ftr-311	699	2	.	.	NOUN
ftr-311	700	1	14	14	NUM
ftr-311	700	2	,	,	PUNCT
ftr-311	700	3	tax	tax	NOUN
ftr-311	700	4	ct	ct	PROPN
ftr-311	700	5	.	.	PUNCT
ftr-311	701	1	rep	rep	PROPN
ftr-311	701	2	.	.	PROPN
ftr-311	701	3	(	(	PUNCT
ftr-311	701	4	cch	cch	PROPN
ftr-311	701	5	)	)	PUNCT
ftr-311	701	6	59	59	NUM
ftr-311	701	7	,	,	PUNCT
ftr-311	701	8	235	235	NUM
ftr-311	701	9	(	(	PUNCT
ftr-311	701	10	2012	2012	NUM
ftr-311	701	11	)	)	PUNCT
ftr-311	701	12	.	.	PUNCT
ftr-311	702	1	132	132	NUM
ftr-311	702	2	.	.	X
ftr-311	703	1	rp	rp	NOUN
ftr-311	703	2	golf	golf	PROPN
ftr-311	703	3	,	,	PUNCT
ftr-311	703	4	llc	llc	PROPN
ftr-311	703	5	,	,	PUNCT
ftr-311	703	6	104	104	NUM
ftr-311	703	7	t.c	t.c	PROPN
ftr-311	703	8	.	.	PROPN
ftr-311	703	9	memo	memo	NOUN
ftr-311	703	10	(	(	PUNCT
ftr-311	703	11	cch	cch	NOUN
ftr-311	703	12	)	)	PUNCT
ftr-311	703	13	at	at	ADP
ftr-311	703	14	416	416	NUM
ftr-311	703	15	(	(	PUNCT
ftr-311	703	16	emphasis	emphasis	NOUN
ftr-311	703	17	added	add	VERB
ftr-311	703	18	)	)	PUNCT
ftr-311	703	19	.	.	PUNCT
ftr-311	704	1	2013	2013	NUM
ftr-311	704	2	]	]	PUNCT
ftr-311	704	3	reforming	reform	VERB
ftr-311	704	4	the	the	DET
ftr-311	704	5	charitable	charitable	ADJ
ftr-311	704	6	contribution	contribution	NOUN
ftr-311	704	7	substantiation	substantiation	NOUN
ftr-311	704	8	rules	rule	VERB
ftr-311	704	9	305	305	NUM
ftr-311	704	10	option	option	NOUN
ftr-311	704	11	agreements	agreement	NOUN
ftr-311	704	12	for	for	ADP
ftr-311	704	13	the	the	DET
ftr-311	704	14	purchase	purchase	NOUN
ftr-311	704	15	of	of	ADP
ftr-311	704	16	conservation	conservation	NOUN
ftr-311	704	17	easement	easement	NOUN
ftr-311	704	18	;	;	PUNCT
ftr-311	704	19	forms	form	NOUN
ftr-311	704	20	8283	8283	NUM
ftr-311	704	21	attached	attach	VERB
ftr-311	704	22	by	by	ADP
ftr-311	704	23	taxpayers	taxpayer	NOUN
ftr-311	704	24	to	to	PART
ftr-311	704	25	income	income	VERB
ftr-311	704	26	tax	tax	NOUN
ftr-311	704	27	returns	return	NOUN
ftr-311	704	28	;	;	PUNCT
ftr-311	704	29	the	the	DET
ftr-311	704	30	settlement	settlement	NOUN
ftr-311	704	31	agreements	agreement	NOUN
ftr-311	704	32	prepared	prepare	VERB
ftr-311	704	33	by	by	ADP
ftr-311	704	34	the	the	DET
ftr-311	704	35	title	title	NOUN
ftr-311	704	36	company	company	NOUN
ftr-311	704	37	in	in	ADP
ftr-311	704	38	the	the	DET
ftr-311	704	39	transaction	transaction	NOUN
ftr-311	704	40	,	,	PUNCT
ftr-311	704	41	which	which	PRON
ftr-311	704	42	listed	list	VERB
ftr-311	704	43	the	the	DET
ftr-311	704	44	amounts	amount	NOUN
ftr-311	704	45	paid	pay	VERB
ftr-311	704	46	as	as	ADP
ftr-311	704	47	part	part	NOUN
ftr-311	704	48	of	of	ADP
ftr-311	704	49	the	the	DET
ftr-311	704	50	bargain	bargain	NOUN
ftr-311	704	51	sale	sale	NOUN
ftr-311	704	52	;	;	PUNCT
ftr-311	704	53	and	and	CCONJ
ftr-311	704	54	the	the	DET
ftr-311	704	55	deeds	deed	NOUN
ftr-311	704	56	for	for	ADP
ftr-311	704	57	the	the	DET
ftr-311	704	58	easements	easement	NOUN
ftr-311	704	59	,	,	PUNCT
ftr-311	704	60	which	which	PRON
ftr-311	704	61	described	describe	VERB
ftr-311	704	62	the	the	DET
ftr-311	704	63	properties	property	NOUN
ftr-311	704	64	and	and	CCONJ
ftr-311	704	65	listed	list	VERB
ftr-311	704	66	the	the	DET
ftr-311	704	67	responsibilities	responsibility	NOUN
ftr-311	704	68	and	and	CCONJ
ftr-311	704	69	rights	right	NOUN
ftr-311	704	70	of	of	ADP
ftr-311	704	71	the	the	DET
ftr-311	704	72	donors	donor	NOUN
ftr-311	704	73	and	and	CCONJ
ftr-311	704	74	donees	donee	NOUN
ftr-311	704	75	.	.	PUNCT
ftr-311	705	1	the	the	DET
ftr-311	705	2	tax	tax	NOUN
ftr-311	705	3	court	court	NOUN
ftr-311	705	4	explained	explain	VERB
ftr-311	705	5	that	that	SCONJ
ftr-311	705	6	it	it	PRON
ftr-311	705	7	had	have	AUX
ftr-311	705	8	found	find	VERB
ftr-311	705	9	“	"	PUNCT
ftr-311	705	10	no	no	DET
ftr-311	705	11	authority	authority	NOUN
ftr-311	705	12	to	to	PART
ftr-311	705	13	indicate	indicate	VERB
ftr-311	705	14	,	,	PUNCT
ftr-311	705	15	that	that	SCONJ
ftr-311	705	16	the	the	DET
ftr-311	705	17	contemporaneous	contemporaneous	ADJ
ftr-311	705	18	written	write	VERB
ftr-311	705	19	acknowledgment	acknowledgment	NOUN
ftr-311	705	20	may	may	AUX
ftr-311	705	21	not	not	PART
ftr-311	705	22	be	be	AUX
ftr-311	705	23	made	make	VERB
ftr-311	705	24	up	up	ADP
ftr-311	705	25	of	of	ADP
ftr-311	705	26	a	a	DET
ftr-311	705	27	series	series	NOUN
ftr-311	705	28	of	of	ADP
ftr-311	705	29	documents	document	NOUN
ftr-311	705	30	.	.	PUNCT
ftr-311	706	1	”133	”133	NOUN
ftr-311	706	2	that	that	PRON
ftr-311	706	3	is	be	AUX
ftr-311	706	4	,	,	PUNCT
ftr-311	706	5	in	in	ADP
ftr-311	706	6	all	all	PRON
ftr-311	706	7	of	of	ADP
ftr-311	706	8	these	these	DET
ftr-311	706	9	cases	case	NOUN
ftr-311	706	10	,	,	PUNCT
ftr-311	706	11	the	the	DET
ftr-311	706	12	tax	tax	NOUN
ftr-311	706	13	court	court	NOUN
ftr-311	706	14	went	go	VERB
ftr-311	706	15	beyond	beyond	ADP
ftr-311	706	16	simmons	simmon	NOUN
ftr-311	706	17	and	and	CCONJ
ftr-311	706	18	decreed	decree	VERB
ftr-311	706	19	that	that	PRON
ftr-311	706	20	with	with	ADP
ftr-311	706	21	silence	silence	NOUN
ftr-311	706	22	taxpayers	taxpayer	NOUN
ftr-311	706	23	had	have	AUX
ftr-311	706	24	satisfied	satisfy	VERB
ftr-311	706	25	strict	strict	ADJ
ftr-311	706	26	,	,	PUNCT
ftr-311	706	27	not	not	PART
ftr-311	706	28	simply	simply	ADV
ftr-311	706	29	substantial	substantial	ADJ
ftr-311	706	30	,	,	PUNCT
ftr-311	706	31	compliance	compliance	NOUN
ftr-311	706	32	with	with	ADP
ftr-311	706	33	the	the	DET
ftr-311	706	34	requirement	requirement	NOUN
ftr-311	706	35	of	of	ADP
ftr-311	706	36	an	an	DET
ftr-311	706	37	affirmative	affirmative	ADJ
ftr-311	706	38	statement.134	statement.134	NOUN
ftr-311	706	39	as	as	ADP
ftr-311	706	40	forgiving	forgive	VERB
ftr-311	706	41	as	as	SCONJ
ftr-311	706	42	the	the	DET
ftr-311	706	43	tax	tax	NOUN
ftr-311	706	44	court	court	NOUN
ftr-311	706	45	has	have	AUX
ftr-311	706	46	been	be	AUX
ftr-311	706	47	regarding	regard	VERB
ftr-311	706	48	the	the	DET
ftr-311	706	49	contemporaneous	contemporaneous	ADJ
ftr-311	706	50	acknowledgment	acknowledgment	NOUN
ftr-311	706	51	in	in	ADP
ftr-311	706	52	the	the	DET
ftr-311	706	53	conservation	conservation	NOUN
ftr-311	706	54	easement	easement	ADJ
ftr-311	706	55	context	context	NOUN
ftr-311	706	56	,	,	PUNCT
ftr-311	706	57	it	it	PRON
ftr-311	706	58	has	have	AUX
ftr-311	706	59	been	be	AUX
ftr-311	706	60	unforgiving	unforgiving	ADJ
ftr-311	706	61	regarding	regard	VERB
ftr-311	706	62	the	the	DET
ftr-311	706	63	need	need	NOUN
ftr-311	706	64	for	for	ADP
ftr-311	706	65	a	a	DET
ftr-311	706	66	qualified	qualified	ADJ
ftr-311	706	67	appraisal	appraisal	NOUN
ftr-311	706	68	to	to	PART
ftr-311	706	69	include	include	VERB
ftr-311	706	70	a	a	DET
ftr-311	706	71	valuation	valuation	NOUN
ftr-311	706	72	method	method	NOUN
ftr-311	706	73	and	and	CCONJ
ftr-311	706	74	specific	specific	ADJ
ftr-311	706	75	basis	basis	NOUN
ftr-311	706	76	for	for	ADP
ftr-311	706	77	the	the	DET
ftr-311	706	78	determined	determined	ADJ
ftr-311	706	79	value	value	NOUN
ftr-311	706	80	.	.	PUNCT
ftr-311	707	1	when	when	SCONJ
ftr-311	707	2	it	it	PRON
ftr-311	707	3	comes	come	VERB
ftr-311	707	4	to	to	ADP
ftr-311	707	5	these	these	DET
ftr-311	707	6	factors	factor	NOUN
ftr-311	707	7	,	,	PUNCT
ftr-311	707	8	the	the	DET
ftr-311	707	9	tax	tax	NOUN
ftr-311	707	10	court	court	NOUN
ftr-311	707	11	has	have	AUX
ftr-311	707	12	recently	recently	ADV
ftr-311	707	13	rejected	reject	VERB
ftr-311	707	14	substantial	substantial	ADJ
ftr-311	707	15	compliance	compliance	NOUN
ftr-311	707	16	because	because	SCONJ
ftr-311	707	17	it	it	PRON
ftr-311	707	18	sees	see	VERB
ftr-311	707	19	them	they	PRON
ftr-311	707	20	as	as	ADP
ftr-311	707	21	essential	essential	ADJ
ftr-311	707	22	.	.	PUNCT
ftr-311	708	1	in	in	ADP
ftr-311	708	2	friedberg	friedberg	PROPN
ftr-311	708	3	v.	v.	PROPN
ftr-311	708	4	commissioner	commissioner	PROPN
ftr-311	708	5	,	,	PUNCT
ftr-311	708	6	the	the	DET
ftr-311	708	7	court	court	NOUN
ftr-311	708	8	recognized	recognize	VERB
ftr-311	708	9	that	that	SCONJ
ftr-311	708	10	the	the	DET
ftr-311	708	11	method	method	NOUN
ftr-311	708	12	of	of	ADP
ftr-311	708	13	valuation	valuation	NOUN
ftr-311	708	14	and	and	CCONJ
ftr-311	708	15	specific	specific	ADJ
ftr-311	708	16	basis	basis	NOUN
ftr-311	708	17	requirements	requirement	NOUN
ftr-311	708	18	in	in	ADP
ftr-311	708	19	regulations	regulation	NOUN
ftr-311	708	20	section	section	NOUN
ftr-311	708	21	1.170a-13(c)(3)(ii	1.170a-13(c)(3)(ii	PROPN
ftr-311	708	22	)	)	PUNCT
ftr-311	708	23	“	"	PUNCT
ftr-311	708	24	relate	relate	VERB
ftr-311	708	25	to	to	ADP
ftr-311	708	26	the	the	DET
ftr-311	708	27	substance	substance	NOUN
ftr-311	708	28	or	or	CCONJ
ftr-311	708	29	essence	essence	NOUN
ftr-311	708	30	of	of	ADP
ftr-311	708	31	the	the	DET
ftr-311	708	32	contribution	contribution	NOUN
ftr-311	708	33	and	and	CCONJ
ftr-311	708	34	the	the	DET
ftr-311	708	35	substantial	substantial	ADJ
ftr-311	708	36	compliance	compliance	NOUN
ftr-311	708	37	doctrine	doctrine	NOUN
ftr-311	708	38	therefore	therefore	ADV
ftr-311	708	39	does	do	AUX
ftr-311	708	40	not	not	PART
ftr-311	708	41	apply	apply	VERB
ftr-311	708	42	.	.	PUNCT
ftr-311	708	43	”135	”135	PUNCT
ftr-311	709	1	in	in	ADP
ftr-311	709	2	scheidelman	scheidelman	PROPN
ftr-311	709	3	v.	v.	PROPN
ftr-311	709	4	commissioner	commissioner	PROPN
ftr-311	709	5	,	,	PUNCT
ftr-311	709	6	the	the	DET
ftr-311	709	7	tax	tax	NOUN
ftr-311	709	8	court	court	NOUN
ftr-311	709	9	decreed	decree	VERB
ftr-311	709	10	,	,	PUNCT
ftr-311	709	11	“	"	PUNCT
ftr-311	709	12	without	without	ADP
ftr-311	709	13	any	any	DET
ftr-311	709	14	reasoned	reasoned	ADJ
ftr-311	709	15	analysis	analysis	NOUN
ftr-311	709	16	,	,	PUNCT
ftr-311	709	17	.	.	PUNCT
ftr-311	709	18	.	.	PUNCT
ftr-311	709	19	.	.	PUNCT
ftr-311	710	1	[	[	X
ftr-311	710	2	the	the	DET
ftr-311	710	3	appraiser	appraiser	NOUN
ftr-311	710	4	’s	’s	PART
ftr-311	710	5	report	report	NOUN
ftr-311	710	6	]	]	PUNCT
ftr-311	710	7	is	be	AUX
ftr-311	710	8	useless	useless	ADJ
ftr-311	710	9	.	.	PUNCT
ftr-311	710	10	”136	”136	PUNCT
ftr-311	711	1	in	in	ADP
ftr-311	711	2	rothman	rothman	PROPN
ftr-311	711	3	v.	v.	PROPN
ftr-311	711	4	commissioner	commissioner	PROPN
ftr-311	711	5	,	,	PUNCT
ftr-311	711	6	the	the	DET
ftr-311	711	7	tax	tax	NOUN
ftr-311	711	8	court	court	NOUN
ftr-311	711	9	went	go	VERB
ftr-311	711	10	further	far	ADV
ftr-311	711	11	and	and	CCONJ
ftr-311	711	12	declared	declare	VERB
ftr-311	711	13	,	,	PUNCT
ftr-311	711	14	“	"	PUNCT
ftr-311	711	15	the	the	DET
ftr-311	711	16	substantial	substantial	ADJ
ftr-311	711	17	compliance	compliance	NOUN
ftr-311	711	18	doctrine	doctrine	NOUN
ftr-311	711	19	has	have	AUX
ftr-311	711	20	continuing	continue	VERB
ftr-311	711	21	but	but	CCONJ
ftr-311	711	22	limited	limited	ADJ
ftr-311	711	23	application	application	NOUN
ftr-311	711	24	in	in	ADP
ftr-311	711	25	a	a	DET
ftr-311	711	26	post	post	ADJ
ftr-311	711	27	-	-	ADJ
ftr-311	711	28	section	section	ADJ
ftr-311	711	29	170(f)(11	170(f)(11	NUM
ftr-311	711	30	)	)	PUNCT
ftr-311	711	31	world	world	NOUN
ftr-311	711	32	.	.	PUNCT
ftr-311	711	33	”137	”137	PUNCT
ftr-311	711	34	in	in	ADP
ftr-311	711	35	both	both	DET
ftr-311	711	36	scheidelman	scheidelman	NOUN
ftr-311	711	37	and	and	CCONJ
ftr-311	711	38	rothman	rothman	PROPN
ftr-311	711	39	,	,	PUNCT
ftr-311	711	40	the	the	DET
ftr-311	711	41	tax	tax	NOUN
ftr-311	711	42	court	court	NOUN
ftr-311	711	43	133	133	NUM
ftr-311	711	44	.	.	PUNCT
ftr-311	712	1	irby	irby	PROPN
ftr-311	712	2	,	,	PUNCT
ftr-311	712	3	139	139	NUM
ftr-311	712	4	t.c	t.c	PROPN
ftr-311	712	5	.	.	PUNCT
ftr-311	713	1	no	no	INTJ
ftr-311	713	2	.	.	NOUN
ftr-311	713	3	14	14	NUM
ftr-311	713	4	at	at	ADP
ftr-311	713	5	4831	4831	NUM
ftr-311	713	6	.	.	PUNCT
ftr-311	714	1	134	134	NUM
ftr-311	714	2	.	.	PUNCT
ftr-311	715	1	another	another	DET
ftr-311	715	2	recent	recent	ADJ
ftr-311	715	3	case	case	NOUN
ftr-311	715	4	,	,	PUNCT
ftr-311	715	5	cohan	cohan	PROPN
ftr-311	715	6	v.	v.	PROPN
ftr-311	715	7	commissioner	commissioner	PROPN
ftr-311	715	8	,	,	PUNCT
ftr-311	715	9	103	103	NUM
ftr-311	715	10	t.c	t.c	PROPN
ftr-311	715	11	.	.	PROPN
ftr-311	715	12	memo	memo	NOUN
ftr-311	715	13	(	(	PUNCT
ftr-311	715	14	cch	cch	NOUN
ftr-311	715	15	)	)	PUNCT
ftr-311	715	16	1037	1037	NUM
ftr-311	715	17	,	,	PUNCT
ftr-311	715	18	t.c	t.c	PROPN
ftr-311	715	19	.	.	PROPN
ftr-311	715	20	memo	memo	NOUN
ftr-311	715	21	(	(	PUNCT
ftr-311	715	22	ria	ria	PROPN
ftr-311	715	23	)	)	PUNCT
ftr-311	715	24	¶	¶	PROPN
ftr-311	715	25	2012	2012	NUM
ftr-311	715	26	-	-	SYM
ftr-311	715	27	8	8	NUM
ftr-311	715	28	,	,	PUNCT
ftr-311	715	29	discussed	discuss	VERB
ftr-311	715	30	and	and	CCONJ
ftr-311	715	31	rejected	reject	VERB
ftr-311	715	32	the	the	DET
ftr-311	715	33	substantial	substantial	ADJ
ftr-311	715	34	compliance	compliance	NOUN
ftr-311	715	35	doctrine	doctrine	NOUN
ftr-311	715	36	in	in	ADP
ftr-311	715	37	connection	connection	NOUN
ftr-311	715	38	with	with	ADP
ftr-311	715	39	a	a	DET
ftr-311	715	40	contemporaneous	contemporaneous	ADJ
ftr-311	715	41	acknowledgment	acknowledgment	NOUN
ftr-311	715	42	of	of	ADP
ftr-311	715	43	a	a	DET
ftr-311	715	44	$	$	SYM
ftr-311	715	45	4.5	4.5	NUM
ftr-311	715	46	million	million	NUM
ftr-311	715	47	dollar	dollar	NOUN
ftr-311	715	48	gift	gift	NOUN
ftr-311	715	49	of	of	ADP
ftr-311	715	50	real	real	ADJ
ftr-311	715	51	estate	estate	NOUN
ftr-311	715	52	interests	interest	NOUN
ftr-311	715	53	.	.	PUNCT
ftr-311	716	1	there	there	ADV
ftr-311	716	2	,	,	PUNCT
ftr-311	716	3	however	however	ADV
ftr-311	716	4	,	,	PUNCT
ftr-311	716	5	the	the	DET
ftr-311	716	6	donee	donee	NOUN
ftr-311	716	7	,	,	PUNCT
ftr-311	716	8	the	the	DET
ftr-311	716	9	nature	nature	NOUN
ftr-311	716	10	conservancy	conservancy	NOUN
ftr-311	716	11	,	,	PUNCT
ftr-311	716	12	had	have	AUX
ftr-311	716	13	failed	fail	VERB
ftr-311	716	14	to	to	PART
ftr-311	716	15	include	include	VERB
ftr-311	716	16	consideration	consideration	NOUN
ftr-311	716	17	that	that	SCONJ
ftr-311	716	18	the	the	DET
ftr-311	716	19	taxpayers	taxpayer	NOUN
ftr-311	716	20	had	have	AUX
ftr-311	716	21	received	receive	VERB
ftr-311	716	22	and	and	CCONJ
ftr-311	716	23	of	of	ADP
ftr-311	716	24	which	which	PRON
ftr-311	716	25	the	the	DET
ftr-311	716	26	taxpayers	taxpayer	NOUN
ftr-311	716	27	were	be	AUX
ftr-311	716	28	aware	aware	ADJ
ftr-311	716	29	.	.	PUNCT
ftr-311	717	1	the	the	DET
ftr-311	717	2	letter	letter	NOUN
ftr-311	717	3	failed	fail	VERB
ftr-311	717	4	to	to	PART
ftr-311	717	5	include	include	VERB
ftr-311	717	6	crucial	crucial	ADJ
ftr-311	717	7	information	information	NOUN
ftr-311	717	8	,	,	PUNCT
ftr-311	717	9	and	and	CCONJ
ftr-311	717	10	,	,	PUNCT
ftr-311	717	11	given	give	VERB
ftr-311	717	12	their	their	PRON
ftr-311	717	13	knowledge	knowledge	NOUN
ftr-311	717	14	,	,	PUNCT
ftr-311	717	15	the	the	DET
ftr-311	717	16	taxpayers	taxpayer	NOUN
ftr-311	717	17	could	could	AUX
ftr-311	717	18	not	not	PART
ftr-311	717	19	reasonably	reasonably	ADV
ftr-311	717	20	rely	rely	VERB
ftr-311	717	21	on	on	ADP
ftr-311	717	22	it	it	PRON
ftr-311	717	23	.	.	PUNCT
ftr-311	718	1	thus	thus	ADV
ftr-311	718	2	,	,	PUNCT
ftr-311	718	3	there	there	PRON
ftr-311	718	4	was	be	VERB
ftr-311	718	5	no	no	DET
ftr-311	718	6	substantial	substantial	ADJ
ftr-311	718	7	compliance	compliance	NOUN
ftr-311	718	8	.	.	PUNCT
ftr-311	719	1	135	135	NUM
ftr-311	719	2	.	.	X
ftr-311	720	1	102	102	NUM
ftr-311	720	2	t.c	t.c	PROPN
ftr-311	720	3	.	.	PROPN
ftr-311	720	4	memo	memo	NOUN
ftr-311	720	5	(	(	PUNCT
ftr-311	720	6	cch	cch	PROPN
ftr-311	720	7	)	)	PUNCT
ftr-311	720	8	356	356	NUM
ftr-311	720	9	,	,	PUNCT
ftr-311	720	10	366	366	NUM
ftr-311	720	11	,	,	PUNCT
ftr-311	720	12	t.c	t.c	PROPN
ftr-311	720	13	.	.	PROPN
ftr-311	720	14	memo	memo	NOUN
ftr-311	720	15	(	(	PUNCT
ftr-311	720	16	ria	ria	PROPN
ftr-311	720	17	)	)	PUNCT
ftr-311	720	18	¶	¶	PROPN
ftr-311	720	19	2011	2011	NUM
ftr-311	720	20	-	-	SYM
ftr-311	720	21	238	238	NUM
ftr-311	720	22	,	,	PUNCT
ftr-311	720	23	at	at	ADP
ftr-311	720	24	1618	1618	NUM
ftr-311	720	25	.	.	PUNCT
ftr-311	721	1	the	the	DET
ftr-311	721	2	appraiser	appraiser	NOUN
ftr-311	721	3	in	in	ADP
ftr-311	721	4	that	that	DET
ftr-311	721	5	case	case	NOUN
ftr-311	721	6	used	use	VERB
ftr-311	721	7	property	property	NOUN
ftr-311	721	8	in	in	ADP
ftr-311	721	9	washington	washington	PROPN
ftr-311	721	10	,	,	PUNCT
ftr-311	721	11	d.c	d.c	PROPN
ftr-311	721	12	.	.	PROPN
ftr-311	721	13	,	,	PUNCT
ftr-311	721	14	and	and	CCONJ
ftr-311	721	15	new	new	PROPN
ftr-311	721	16	orleans	orleans	PROPN
ftr-311	721	17	to	to	PART
ftr-311	721	18	determine	determine	VERB
ftr-311	721	19	the	the	DET
ftr-311	721	20	after	after	ADP
ftr-311	721	21	value	value	NOUN
ftr-311	721	22	of	of	ADP
ftr-311	721	23	property	property	NOUN
ftr-311	721	24	subject	subject	NOUN
ftr-311	721	25	to	to	ADP
ftr-311	721	26	an	an	DET
ftr-311	721	27	easement	easement	NOUN
ftr-311	721	28	in	in	ADP
ftr-311	721	29	new	new	PROPN
ftr-311	721	30	york	york	PROPN
ftr-311	721	31	city	city	PROPN
ftr-311	721	32	.	.	PUNCT
ftr-311	722	1	136	136	NUM
ftr-311	722	2	.	.	X
ftr-311	723	1	100	100	NUM
ftr-311	723	2	t.c	t.c	PROPN
ftr-311	723	3	.	.	PROPN
ftr-311	723	4	memo	memo	NOUN
ftr-311	723	5	(	(	PUNCT
ftr-311	723	6	cch	cch	NOUN
ftr-311	723	7	)	)	PUNCT
ftr-311	723	8	24	24	NUM
ftr-311	723	9	,	,	PUNCT
ftr-311	723	10	29	29	NUM
ftr-311	723	11	,	,	PUNCT
ftr-311	723	12	t.c	t.c	PROPN
ftr-311	723	13	.	.	PROPN
ftr-311	723	14	memo	memo	NOUN
ftr-311	723	15	(	(	PUNCT
ftr-311	723	16	ria	ria	PROPN
ftr-311	723	17	)	)	PUNCT
ftr-311	723	18	¶	¶	PROPN
ftr-311	723	19	2010	2010	NUM
ftr-311	723	20	-	-	SYM
ftr-311	723	21	151	151	NUM
ftr-311	723	22	,	,	PUNCT
ftr-311	723	23	at	at	ADP
ftr-311	723	24	916	916	NUM
ftr-311	723	25	(	(	PUNCT
ftr-311	723	26	quoting	quote	VERB
ftr-311	723	27	friedman	friedman	PROPN
ftr-311	723	28	v.	v.	PROPN
ftr-311	723	29	commissioner	commissioner	PROPN
ftr-311	723	30	,	,	PUNCT
ftr-311	723	31	99	99	NUM
ftr-311	723	32	t.c	t.c	PROPN
ftr-311	723	33	.	.	PROPN
ftr-311	723	34	memo	memo	NOUN
ftr-311	723	35	(	(	PUNCT
ftr-311	723	36	cch	cch	PROPN
ftr-311	723	37	)	)	PUNCT
ftr-311	723	38	1175	1175	NUM
ftr-311	723	39	,	,	PUNCT
ftr-311	723	40	t.c	t.c	PROPN
ftr-311	723	41	.	.	PROPN
ftr-311	723	42	memo	memo	NOUN
ftr-311	723	43	(	(	PUNCT
ftr-311	723	44	ria	ria	PROPN
ftr-311	723	45	)	)	PUNCT
ftr-311	723	46	¶	¶	PROPN
ftr-311	723	47	2010	2010	NUM
ftr-311	723	48	-	-	SYM
ftr-311	723	49	45	45	NUM
ftr-311	723	50	)	)	PUNCT
ftr-311	723	51	(	(	PUNCT
ftr-311	723	52	alteration	alteration	NOUN
ftr-311	723	53	in	in	ADP
ftr-311	723	54	original	original	ADJ
ftr-311	723	55	)	)	PUNCT
ftr-311	723	56	,	,	PUNCT
ftr-311	723	57	vacated	vacate	VERB
ftr-311	723	58	,	,	PUNCT
ftr-311	723	59	f.3d	f.3d	NUM
ftr-311	723	60	189	189	NUM
ftr-311	723	61	(	(	PUNCT
ftr-311	723	62	2d	2d	NUM
ftr-311	723	63	cir	cir	NOUN
ftr-311	723	64	.	.	PROPN
ftr-311	723	65	2012	2012	NUM
ftr-311	723	66	)	)	PUNCT
ftr-311	723	67	,	,	PUNCT
ftr-311	723	68	remanded	remand	VERB
ftr-311	723	69	to	to	ADP
ftr-311	723	70	105	105	NUM
ftr-311	723	71	t.c	t.c	PROPN
ftr-311	723	72	.	.	PROPN
ftr-311	723	73	memo	memo	NOUN
ftr-311	723	74	(	(	PUNCT
ftr-311	723	75	cch	cch	PROPN
ftr-311	723	76	)	)	PUNCT
ftr-311	723	77	1117	1117	NUM
ftr-311	723	78	,	,	PUNCT
ftr-311	723	79	t.c	t.c	PROPN
ftr-311	723	80	.	.	PROPN
ftr-311	723	81	memo	memo	NOUN
ftr-311	723	82	(	(	PUNCT
ftr-311	723	83	ria	ria	PROPN
ftr-311	723	84	)	)	PUNCT
ftr-311	723	85	¶	¶	PROPN
ftr-311	723	86	2013	2013	NUM
ftr-311	723	87	-	-	SYM
ftr-311	723	88	18	18	NUM
ftr-311	723	89	.	.	PUNCT
ftr-311	723	90	137	137	NUM
ftr-311	723	91	.	.	PUNCT
ftr-311	724	1	rothman	rothman	PROPN
ftr-311	724	2	v.	v.	PROPN
ftr-311	724	3	commissioner	commissioner	PROPN
ftr-311	724	4	,	,	PUNCT
ftr-311	725	1	103	103	NUM
ftr-311	725	2	t.c	t.c	PROPN
ftr-311	725	3	.	.	PROPN
ftr-311	725	4	memo	memo	NOUN
ftr-311	725	5	(	(	PUNCT
ftr-311	725	6	cch	cch	NOUN
ftr-311	725	7	)	)	PUNCT
ftr-311	725	8	1864	1864	NUM
ftr-311	725	9	,	,	PUNCT
ftr-311	725	10	1868	1868	NUM
ftr-311	725	11	,	,	PUNCT
ftr-311	725	12	t.c	t.c	PROPN
ftr-311	725	13	.	.	PROPN
ftr-311	725	14	memo	memo	NOUN
ftr-311	725	15	(	(	PUNCT
ftr-311	725	16	ria	ria	PROPN
ftr-311	725	17	)	)	PUNCT
ftr-311	725	18	¶	¶	PROPN
ftr-311	725	19	2012	2012	NUM
ftr-311	725	20	-	-	SYM
ftr-311	725	21	163	163	NUM
ftr-311	725	22	,	,	PUNCT
ftr-311	725	23	at	at	ADP
ftr-311	725	24	1246	1246	NUM
ftr-311	725	25	,	,	PUNCT
ftr-311	725	26	vacated	vacate	VERB
ftr-311	725	27	and	and	CCONJ
ftr-311	725	28	reconsidered	reconsider	VERB
ftr-311	725	29	at	at	ADP
ftr-311	725	30	104	104	NUM
ftr-311	725	31	t.c	t.c	PROPN
ftr-311	725	32	.	.	PROPN
ftr-311	725	33	memo	memo	NOUN
ftr-311	725	34	306	306	NUM
ftr-311	725	35	florida	florida	PROPN
ftr-311	725	36	tax	tax	NOUN
ftr-311	725	37	review	review	NOUN
ftr-311	725	38	[	[	X
ftr-311	725	39	vol	vol	NOUN
ftr-311	725	40	.	.	PUNCT
ftr-311	725	41	14:7	14:7	NUM
ftr-311	725	42	rejected	reject	VERB
ftr-311	725	43	,	,	PUNCT
ftr-311	725	44	when	when	SCONJ
ftr-311	725	45	applying	apply	VERB
ftr-311	725	46	the	the	DET
ftr-311	725	47	before	before	NOUN
ftr-311	725	48	-	-	PUNCT
ftr-311	725	49	and	and	CCONJ
ftr-311	725	50	-	-	PUNCT
ftr-311	725	51	after	after	NOUN
ftr-311	725	52	approach	approach	NOUN
ftr-311	725	53	to	to	PART
ftr-311	725	54	determine	determine	VERB
ftr-311	725	55	an	an	DET
ftr-311	725	56	easement	easement	NOUN
ftr-311	725	57	,	,	PUNCT
ftr-311	725	58	the	the	DET
ftr-311	725	59	practice	practice	NOUN
ftr-311	725	60	of	of	ADP
ftr-311	725	61	an	an	DET
ftr-311	725	62	appraiser	appraiser	NOUN
ftr-311	725	63	applying	apply	VERB
ftr-311	725	64	a	a	DET
ftr-311	725	65	fixed	fixed	ADJ
ftr-311	725	66	percentage	percentage	NOUN
ftr-311	725	67	to	to	ADP
ftr-311	725	68	the	the	DET
ftr-311	725	69	“	"	PUNCT
ftr-311	725	70	before	before	ADP
ftr-311	725	71	”	"	PUNCT
ftr-311	725	72	value	value	NOUN
ftr-311	725	73	of	of	ADP
ftr-311	725	74	the	the	DET
ftr-311	725	75	property	property	NOUN
ftr-311	725	76	in	in	ADP
ftr-311	725	77	order	order	NOUN
ftr-311	725	78	to	to	PART
ftr-311	725	79	arrive	arrive	VERB
ftr-311	725	80	at	at	ADP
ftr-311	725	81	the	the	DET
ftr-311	725	82	“	"	PUNCT
ftr-311	725	83	after	after	ADP
ftr-311	725	84	”	"	PUNCT
ftr-311	725	85	value.138	value.138	NOUN
ftr-311	725	86	in	in	ADP
ftr-311	725	87	sum	sum	NOUN
ftr-311	725	88	,	,	PUNCT
ftr-311	725	89	in	in	ADP
ftr-311	725	90	these	these	DET
ftr-311	725	91	very	very	ADV
ftr-311	725	92	recent	recent	ADJ
ftr-311	725	93	conservation	conservation	NOUN
ftr-311	725	94	easement	easement	ADJ
ftr-311	725	95	cases	case	NOUN
ftr-311	725	96	,	,	PUNCT
ftr-311	725	97	the	the	DET
ftr-311	725	98	tax	tax	NOUN
ftr-311	725	99	court	court	NOUN
ftr-311	725	100	has	have	AUX
ftr-311	725	101	asked	ask	VERB
ftr-311	725	102	only	only	ADV
ftr-311	725	103	whether	whether	SCONJ
ftr-311	725	104	strict	strict	ADJ
ftr-311	725	105	compliance	compliance	NOUN
ftr-311	725	106	has	have	AUX
ftr-311	725	107	been	be	AUX
ftr-311	725	108	met	meet	VERB
ftr-311	725	109	.	.	PUNCT
ftr-311	726	1	it	it	PRON
ftr-311	726	2	has	have	AUX
ftr-311	726	3	found	find	VERB
ftr-311	726	4	strict	strict	ADJ
ftr-311	726	5	compliance	compliance	NOUN
ftr-311	726	6	regarding	regard	VERB
ftr-311	726	7	contemporaneous	contemporaneous	ADJ
ftr-311	726	8	acknowledgment	acknowledgment	NOUN
ftr-311	726	9	satisfied	satisfy	VERB
ftr-311	726	10	by	by	ADP
ftr-311	726	11	language	language	NOUN
ftr-311	726	12	in	in	ADP
ftr-311	726	13	deeds	deed	NOUN
ftr-311	726	14	and	and	CCONJ
ftr-311	726	15	found	find	VERB
ftr-311	726	16	it	it	PRON
ftr-311	726	17	lacking	lack	VERB
ftr-311	726	18	in	in	ADP
ftr-311	726	19	valuation	valuation	NOUN
ftr-311	726	20	method	method	NOUN
ftr-311	726	21	and	and	CCONJ
ftr-311	726	22	specific	specific	ADJ
ftr-311	726	23	basis	basis	NOUN
ftr-311	726	24	for	for	ADP
ftr-311	726	25	valuation	valuation	NOUN
ftr-311	726	26	.	.	PUNCT
ftr-311	727	1	at	at	ADP
ftr-311	727	2	the	the	DET
ftr-311	727	3	same	same	ADJ
ftr-311	727	4	time	time	NOUN
ftr-311	727	5	that	that	PRON
ftr-311	727	6	the	the	DET
ftr-311	727	7	tax	tax	NOUN
ftr-311	727	8	court	court	NOUN
ftr-311	727	9	claims	claim	VERB
ftr-311	727	10	to	to	PART
ftr-311	727	11	be	be	AUX
ftr-311	727	12	moving	move	VERB
ftr-311	727	13	away	away	ADV
ftr-311	727	14	from	from	ADP
ftr-311	727	15	substantial	substantial	ADJ
ftr-311	727	16	to	to	ADP
ftr-311	727	17	strict	strict	ADJ
ftr-311	727	18	compliance	compliance	NOUN
ftr-311	727	19	,	,	PUNCT
ftr-311	727	20	two	two	NUM
ftr-311	727	21	circuits	circuit	NOUN
ftr-311	727	22	have	have	AUX
ftr-311	727	23	embraced	embrace	VERB
ftr-311	727	24	the	the	DET
ftr-311	727	25	reasoning	reasoning	NOUN
ftr-311	727	26	underlying	underlie	VERB
ftr-311	727	27	the	the	DET
ftr-311	727	28	doctrine	doctrine	NOUN
ftr-311	727	29	.	.	PUNCT
ftr-311	728	1	in	in	ADP
ftr-311	728	2	kaufman	kaufman	PROPN
ftr-311	728	3	v.	v.	PROPN
ftr-311	728	4	shulman,139	shulman,139	PROPN
ftr-311	728	5	after	after	ADP
ftr-311	728	6	rejecting	reject	VERB
ftr-311	728	7	the	the	DET
ftr-311	728	8	tax	tax	NOUN
ftr-311	728	9	court	court	NOUN
ftr-311	728	10	’s	’s	PART
ftr-311	728	11	conclusion	conclusion	NOUN
ftr-311	728	12	that	that	SCONJ
ftr-311	728	13	the	the	DET
ftr-311	728	14	taxpayer	taxpayer	NOUN
ftr-311	728	15	failed	fail	VERB
ftr-311	728	16	to	to	PART
ftr-311	728	17	comply	comply	VERB
ftr-311	728	18	with	with	ADP
ftr-311	728	19	the	the	DET
ftr-311	728	20	extinguishment	extinguishment	NOUN
ftr-311	728	21	requirement	requirement	NOUN
ftr-311	728	22	for	for	ADP
ftr-311	728	23	a	a	DET
ftr-311	728	24	conservation	conservation	NOUN
ftr-311	728	25	easement	easement	NOUN
ftr-311	728	26	,	,	PUNCT
ftr-311	728	27	the	the	DET
ftr-311	728	28	first	first	ADJ
ftr-311	728	29	circuit	circuit	NOUN
ftr-311	728	30	rebuffed	rebuff	VERB
ftr-311	728	31	the	the	DET
ftr-311	728	32	irs	irs	PROPN
ftr-311	728	33	’s	’s	PART
ftr-311	728	34	alternative	alternative	ADJ
ftr-311	728	35	claim	claim	NOUN
ftr-311	728	36	that	that	SCONJ
ftr-311	728	37	the	the	DET
ftr-311	728	38	appraisal	appraisal	NOUN
ftr-311	728	39	at	at	ADP
ftr-311	728	40	issue	issue	NOUN
ftr-311	728	41	was	be	AUX
ftr-311	728	42	not	not	PART
ftr-311	728	43	a	a	DET
ftr-311	728	44	qualified	qualified	ADJ
ftr-311	728	45	appraisal	appraisal	NOUN
ftr-311	728	46	because	because	SCONJ
ftr-311	728	47	the	the	DET
ftr-311	728	48	appraiser	appraiser	NOUN
ftr-311	728	49	lacked	lack	VERB
ftr-311	728	50	“	"	PUNCT
ftr-311	728	51	analytical	analytical	ADJ
ftr-311	728	52	moorings	mooring	NOUN
ftr-311	728	53	.	.	PUNCT
ftr-311	728	54	”	"	PUNCT
ftr-311	729	1	the	the	DET
ftr-311	729	2	first	first	ADJ
ftr-311	729	3	circuit	circuit	NOUN
ftr-311	729	4	wrote	write	VERB
ftr-311	729	5	that	that	SCONJ
ftr-311	729	6	“	"	PUNCT
ftr-311	729	7	whether	whether	SCONJ
ftr-311	729	8	the	the	DET
ftr-311	729	9	valuation	valuation	NOUN
ftr-311	729	10	was	be	AUX
ftr-311	729	11	overstated	overstate	VERB
ftr-311	729	12	,	,	PUNCT
ftr-311	729	13	grossly	grossly	ADV
ftr-311	729	14	or	or	CCONJ
ftr-311	729	15	otherwise	otherwise	ADV
ftr-311	729	16	,	,	PUNCT
ftr-311	729	17	is	be	AUX
ftr-311	729	18	a	a	DET
ftr-311	729	19	factual	factual	ADJ
ftr-311	729	20	question	question	NOUN
ftr-311	729	21	different	different	ADJ
ftr-311	729	22	from	from	ADP
ftr-311	729	23	whether	whether	SCONJ
ftr-311	729	24	the	the	DET
ftr-311	729	25	formal	formal	ADJ
ftr-311	729	26	procedural	procedural	ADJ
ftr-311	729	27	requirements	requirement	NOUN
ftr-311	729	28	were	be	AUX
ftr-311	729	29	met	meet	VERB
ftr-311	729	30	,	,	PUNCT
ftr-311	729	31	either	either	CCONJ
ftr-311	729	32	strictly	strictly	ADV
ftr-311	729	33	or	or	CCONJ
ftr-311	729	34	under	under	ADP
ftr-311	729	35	the	the	DET
ftr-311	729	36	‘	'	PUNCT
ftr-311	729	37	substantial	substantial	ADJ
ftr-311	729	38	compliance	compliance	NOUN
ftr-311	729	39	’	'	PUNCT
ftr-311	729	40	doctrine	doctrine	NOUN
ftr-311	729	41	,	,	PUNCT
ftr-311	729	42	which	which	PRON
ftr-311	729	43	may	may	AUX
ftr-311	729	44	forgive	forgive	VERB
ftr-311	729	45	minor	minor	ADJ
ftr-311	729	46	discrepancies	discrepancy	NOUN
ftr-311	729	47	.	.	PUNCT
ftr-311	730	1	”140	”140	NOUN
ftr-311	730	2	that	that	PRON
ftr-311	730	3	is	be	AUX
ftr-311	730	4	,	,	PUNCT
ftr-311	730	5	the	the	DET
ftr-311	730	6	court	court	NOUN
ftr-311	730	7	claimed	claim	VERB
ftr-311	730	8	to	to	PART
ftr-311	730	9	shun	shun	VERB
ftr-311	730	10	the	the	DET
ftr-311	730	11	question	question	NOUN
ftr-311	730	12	of	of	ADP
ftr-311	730	13	substantial	substantial	ADJ
ftr-311	730	14	compliance	compliance	NOUN
ftr-311	730	15	with	with	ADP
ftr-311	730	16	the	the	DET
ftr-311	730	17	substantiation	substantiation	NOUN
ftr-311	730	18	requirement	requirement	NOUN
ftr-311	730	19	.	.	PUNCT
ftr-311	731	1	yet	yet	ADV
ftr-311	731	2	,	,	PUNCT
ftr-311	731	3	the	the	DET
ftr-311	731	4	court	court	NOUN
ftr-311	731	5	went	go	VERB
ftr-311	731	6	on	on	ADP
ftr-311	731	7	to	to	PART
ftr-311	731	8	say	say	VERB
ftr-311	731	9	that	that	SCONJ
ftr-311	731	10	failures	failure	NOUN
ftr-311	731	11	with	with	ADP
ftr-311	731	12	the	the	DET
ftr-311	731	13	form	form	NOUN
ftr-311	731	14	8283	8283	NUM
ftr-311	731	15	,	,	PUNCT
ftr-311	731	16	such	such	ADJ
ftr-311	731	17	as	as	ADP
ftr-311	731	18	not	not	PART
ftr-311	731	19	including	include	VERB
ftr-311	731	20	the	the	DET
ftr-311	731	21	date	date	NOUN
ftr-311	731	22	and	and	CCONJ
ftr-311	731	23	manner	manner	NOUN
ftr-311	731	24	of	of	ADP
ftr-311	731	25	acquisition	acquisition	NOUN
ftr-311	731	26	of	of	ADP
ftr-311	731	27	the	the	DET
ftr-311	731	28	property	property	NOUN
ftr-311	731	29	or	or	CCONJ
ftr-311	731	30	its	its	PRON
ftr-311	731	31	cost	cost	NOUN
ftr-311	731	32	or	or	CCONJ
ftr-311	731	33	other	other	ADJ
ftr-311	731	34	basis	basis	NOUN
ftr-311	731	35	,	,	PUNCT
ftr-311	731	36	were	be	AUX
ftr-311	731	37	not	not	PART
ftr-311	731	38	defects	defect	NOUN
ftr-311	731	39	that	that	SCONJ
ftr-311	731	40	in	in	ADP
ftr-311	731	41	any	any	DET
ftr-311	731	42	way	way	NOUN
ftr-311	731	43	prejudiced	prejudice	VERB
ftr-311	731	44	the	the	DET
ftr-311	731	45	irs	irs	PROPN
ftr-311	731	46	.	.	PUNCT
ftr-311	732	1	such	such	ADJ
ftr-311	732	2	is	be	AUX
ftr-311	732	3	precisely	precisely	ADV
ftr-311	732	4	the	the	DET
ftr-311	732	5	reasoning	reasoning	NOUN
ftr-311	732	6	the	the	DET
ftr-311	732	7	tax	tax	NOUN
ftr-311	732	8	court	court	NOUN
ftr-311	732	9	adopted	adopt	VERB
ftr-311	732	10	in	in	ADP
ftr-311	732	11	developing	develop	VERB
ftr-311	732	12	and	and	CCONJ
ftr-311	732	13	applying	apply	VERB
ftr-311	732	14	its	its	PRON
ftr-311	732	15	substantial	substantial	ADJ
ftr-311	732	16	compliance	compliance	NOUN
ftr-311	732	17	doctrine	doctrine	NOUN
ftr-311	732	18	.	.	PUNCT
ftr-311	733	1	moreover	moreover	ADV
ftr-311	733	2	,	,	PUNCT
ftr-311	733	3	contrary	contrary	ADV
ftr-311	733	4	to	to	ADP
ftr-311	733	5	the	the	DET
ftr-311	733	6	appellate	appellate	ADJ
ftr-311	733	7	court	court	NOUN
ftr-311	733	8	’s	’s	PART
ftr-311	733	9	assertion	assertion	NOUN
ftr-311	733	10	,	,	PUNCT
ftr-311	733	11	the	the	DET
ftr-311	733	12	date	date	NOUN
ftr-311	733	13	of	of	ADP
ftr-311	733	14	acquisition	acquisition	NOUN
ftr-311	733	15	(	(	PUNCT
ftr-311	733	16	cch	cch	NOUN
ftr-311	733	17	)	)	PUNCT
ftr-311	733	18	126	126	NUM
ftr-311	733	19	,	,	PUNCT
ftr-311	733	20	t.c	t.c	PROPN
ftr-311	733	21	.	.	PROPN
ftr-311	733	22	memo	memo	NOUN
ftr-311	733	23	(	(	PUNCT
ftr-311	733	24	ria	ria	PROPN
ftr-311	733	25	)	)	PUNCT
ftr-311	733	26	¶	¶	PROPN
ftr-311	733	27	2012	2012	NUM
ftr-311	733	28	-	-	SYM
ftr-311	733	29	218	218	NUM
ftr-311	733	30	(	(	PUNCT
ftr-311	733	31	vacated	vacate	VERB
ftr-311	733	32	as	as	ADP
ftr-311	733	33	to	to	ADP
ftr-311	733	34	valuation	valuation	NOUN
ftr-311	733	35	method	method	NOUN
ftr-311	733	36	and	and	CCONJ
ftr-311	733	37	specific	specific	ADJ
ftr-311	733	38	basis	basis	NOUN
ftr-311	733	39	in	in	ADP
ftr-311	733	40	light	light	NOUN
ftr-311	733	41	of	of	ADP
ftr-311	733	42	scheidelman	scheidelman	NOUN
ftr-311	733	43	v.	v.	PROPN
ftr-311	733	44	commissioner	commissioner	PROPN
ftr-311	733	45	,	,	PUNCT
ftr-311	733	46	682	682	NUM
ftr-311	733	47	f.3d	f.3d	NUM
ftr-311	733	48	189	189	NUM
ftr-311	733	49	(	(	PUNCT
ftr-311	733	50	2d	2d	NUM
ftr-311	733	51	cir	cir	NOUN
ftr-311	733	52	.	.	PROPN
ftr-311	733	53	2012	2012	NUM
ftr-311	733	54	)	)	PUNCT
ftr-311	733	55	,	,	PUNCT
ftr-311	733	56	discussed	discuss	VERB
ftr-311	733	57	immediately	immediately	ADV
ftr-311	733	58	below	below	ADV
ftr-311	733	59	,	,	PUNCT
ftr-311	733	60	but	but	CCONJ
ftr-311	733	61	concluding	conclude	VERB
ftr-311	733	62	nonetheless	nonetheless	ADV
ftr-311	733	63	that	that	SCONJ
ftr-311	733	64	the	the	DET
ftr-311	733	65	appraisal	appraisal	NOUN
ftr-311	733	66	was	be	AUX
ftr-311	733	67	not	not	PART
ftr-311	733	68	qualified	qualified	ADJ
ftr-311	733	69	because	because	SCONJ
ftr-311	733	70	of	of	ADP
ftr-311	733	71	numerous	numerous	ADJ
ftr-311	733	72	other	other	ADJ
ftr-311	733	73	failings	failing	NOUN
ftr-311	733	74	,	,	PUNCT
ftr-311	733	75	such	such	ADJ
ftr-311	733	76	as	as	ADP
ftr-311	733	77	description	description	NOUN
ftr-311	733	78	of	of	ADP
ftr-311	733	79	property	property	NOUN
ftr-311	733	80	,	,	PUNCT
ftr-311	733	81	disclosure	disclosure	NOUN
ftr-311	733	82	of	of	ADP
ftr-311	733	83	terms	term	NOUN
ftr-311	733	84	of	of	ADP
ftr-311	733	85	agreement	agreement	NOUN
ftr-311	733	86	,	,	PUNCT
ftr-311	733	87	and	and	CCONJ
ftr-311	733	88	communication	communication	NOUN
ftr-311	733	89	of	of	ADP
ftr-311	733	90	mortgages	mortgage	NOUN
ftr-311	733	91	,	,	PUNCT
ftr-311	733	92	among	among	ADP
ftr-311	733	93	others	other	NOUN
ftr-311	733	94	)	)	PUNCT
ftr-311	733	95	.	.	PUNCT
ftr-311	734	1	the	the	DET
ftr-311	734	2	tax	tax	NOUN
ftr-311	734	3	court	court	NOUN
ftr-311	734	4	determined	determine	VERB
ftr-311	734	5	in	in	ADP
ftr-311	734	6	both	both	CCONJ
ftr-311	734	7	the	the	DET
ftr-311	734	8	first	first	ADJ
ftr-311	734	9	and	and	CCONJ
ftr-311	734	10	second	second	ADJ
ftr-311	734	11	rothman	rothman	PROPN
ftr-311	734	12	opinions	opinion	NOUN
ftr-311	734	13	that	that	SCONJ
ftr-311	734	14	whether	whether	SCONJ
ftr-311	734	15	the	the	DET
ftr-311	734	16	taxpayers	taxpayer	NOUN
ftr-311	734	17	could	could	AUX
ftr-311	734	18	rely	rely	VERB
ftr-311	734	19	on	on	ADP
ftr-311	734	20	the	the	DET
ftr-311	734	21	reasonable	reasonable	ADJ
ftr-311	734	22	cause	cause	NOUN
ftr-311	734	23	exception	exception	NOUN
ftr-311	734	24	of	of	ADP
ftr-311	734	25	§	§	PROPN
ftr-311	734	26	170(f)(11)(a)(ii)(ii	170(f)(11)(a)(ii)(ii	NUM
ftr-311	734	27	)	)	PUNCT
ftr-311	734	28	was	be	AUX
ftr-311	734	29	an	an	DET
ftr-311	734	30	issue	issue	NOUN
ftr-311	734	31	to	to	PART
ftr-311	734	32	be	be	AUX
ftr-311	734	33	decided	decide	VERB
ftr-311	734	34	after	after	ADP
ftr-311	734	35	trial	trial	NOUN
ftr-311	734	36	.	.	PUNCT
ftr-311	735	1	i	i	PRON
ftr-311	735	2	d.	d.	PROPN
ftr-311	735	3	138	138	NUM
ftr-311	735	4	.	.	PUNCT
ftr-311	736	1	the	the	DET
ftr-311	736	2	percentage	percentage	NOUN
ftr-311	736	3	was	be	AUX
ftr-311	736	4	based	base	VERB
ftr-311	736	5	on	on	ADP
ftr-311	736	6	an	an	DET
ftr-311	736	7	article	article	NOUN
ftr-311	736	8	by	by	ADP
ftr-311	736	9	an	an	DET
ftr-311	736	10	irs	irs	PROPN
ftr-311	736	11	employee	employee	NOUN
ftr-311	736	12	entitled	entitle	VERB
ftr-311	736	13	façade	façade	NOUN
ftr-311	736	14	easement	easement	NOUN
ftr-311	736	15	contributions	contribution	NOUN
ftr-311	736	16	.	.	PUNCT
ftr-311	737	1	professor	professor	NOUN
ftr-311	737	2	roger	roger	PROPN
ftr-311	737	3	colinvaux	colinvaux	PROPN
ftr-311	737	4	has	have	AUX
ftr-311	737	5	explained	explain	VERB
ftr-311	737	6	that	that	SCONJ
ftr-311	737	7	the	the	DET
ftr-311	737	8	easement	easement	NOUN
ftr-311	737	9	in	in	ADP
ftr-311	737	10	scheidelman	scheidelman	NOUN
ftr-311	737	11	was	be	AUX
ftr-311	737	12	donated	donate	VERB
ftr-311	737	13	at	at	ADP
ftr-311	737	14	a	a	DET
ftr-311	737	15	time	time	NOUN
ftr-311	737	16	when	when	SCONJ
ftr-311	737	17	it	it	PRON
ftr-311	737	18	was	be	AUX
ftr-311	737	19	common	common	ADJ
ftr-311	737	20	to	to	PART
ftr-311	737	21	use	use	VERB
ftr-311	737	22	a	a	DET
ftr-311	737	23	discount	discount	NOUN
ftr-311	737	24	rate	rate	NOUN
ftr-311	737	25	in	in	ADP
ftr-311	737	26	accordance	accordance	NOUN
ftr-311	737	27	with	with	ADP
ftr-311	737	28	information	information	NOUN
ftr-311	737	29	irs	irs	PROPN
ftr-311	737	30	guidance	guidance	NOUN
ftr-311	737	31	,	,	PUNCT
ftr-311	737	32	but	but	CCONJ
ftr-311	737	33	that	that	SCONJ
ftr-311	737	34	the	the	DET
ftr-311	737	35	irs	irs	PROPN
ftr-311	737	36	has	have	AUX
ftr-311	737	37	since	since	SCONJ
ftr-311	737	38	revoked	revoke	VERB
ftr-311	737	39	that	that	DET
ftr-311	737	40	guidance	guidance	NOUN
ftr-311	737	41	.	.	PUNCT
ftr-311	738	1	see	see	VERB
ftr-311	738	2	van	van	PROPN
ftr-311	738	3	den	den	PROPN
ftr-311	738	4	berg	berg	PROPN
ftr-311	738	5	,	,	PUNCT
ftr-311	738	6	conservation	conservation	NOUN
ftr-311	738	7	easements	easement	NOUN
ftr-311	738	8	,	,	PUNCT
ftr-311	738	9	supra	supra	NOUN
ftr-311	738	10	note	note	NOUN
ftr-311	738	11	98	98	NUM
ftr-311	738	12	.	.	PUNCT
ftr-311	738	13	139	139	NUM
ftr-311	738	14	.	.	PUNCT
ftr-311	739	1	687	687	NUM
ftr-311	739	2	f.3d	f.3d	NUM
ftr-311	739	3	21	21	NUM
ftr-311	739	4	(	(	PUNCT
ftr-311	739	5	1st	1st	ADJ
ftr-311	739	6	cir	cir	NOUN
ftr-311	739	7	.	.	PROPN
ftr-311	739	8	2012	2012	NUM
ftr-311	739	9	)	)	PUNCT
ftr-311	739	10	.	.	PUNCT
ftr-311	740	1	140	140	NUM
ftr-311	740	2	.	.	PUNCT
ftr-311	741	1	i	i	PRON
ftr-311	741	2	d.	d.	PROPN
ftr-311	741	3	at	at	ADP
ftr-311	741	4	29	29	NUM
ftr-311	741	5	(	(	PUNCT
ftr-311	741	6	footnote	footnote	NOUN
ftr-311	741	7	omitted	omit	VERB
ftr-311	741	8	)	)	PUNCT
ftr-311	741	9	.	.	PUNCT
ftr-311	742	1	2013	2013	NUM
ftr-311	742	2	]	]	PUNCT
ftr-311	742	3	reforming	reform	VERB
ftr-311	742	4	the	the	DET
ftr-311	742	5	charitable	charitable	ADJ
ftr-311	742	6	contribution	contribution	NOUN
ftr-311	742	7	substantiation	substantiation	NOUN
ftr-311	742	8	rules	rule	VERB
ftr-311	742	9	307	307	NUM
ftr-311	742	10	and	and	CCONJ
ftr-311	742	11	the	the	DET
ftr-311	742	12	cost	cost	NOUN
ftr-311	742	13	or	or	CCONJ
ftr-311	742	14	other	other	ADJ
ftr-311	742	15	basis	basis	NOUN
ftr-311	742	16	give	give	VERB
ftr-311	742	17	the	the	DET
ftr-311	742	18	irs	irs	PROPN
ftr-311	742	19	crucial	crucial	ADJ
ftr-311	742	20	information	information	NOUN
ftr-311	742	21	as	as	ADP
ftr-311	742	22	to	to	ADP
ftr-311	742	23	possible	possible	ADJ
ftr-311	742	24	overvaluation.141	overvaluation.141	ADV
ftr-311	742	25	in	in	ADP
ftr-311	742	26	scheidelman	scheidelman	NOUN
ftr-311	742	27	v.	v.	ADP
ftr-311	742	28	commissioner,142	commissioner,142	PROPN
ftr-311	742	29	the	the	DET
ftr-311	742	30	second	second	ADJ
ftr-311	742	31	circuit	circuit	NOUN
ftr-311	742	32	rejected	reject	VERB
ftr-311	742	33	the	the	DET
ftr-311	742	34	tax	tax	NOUN
ftr-311	742	35	court	court	NOUN
ftr-311	742	36	’s	’s	PART
ftr-311	742	37	position	position	NOUN
ftr-311	742	38	regarding	regard	VERB
ftr-311	742	39	valuation	valuation	NOUN
ftr-311	742	40	method	method	NOUN
ftr-311	742	41	and	and	CCONJ
ftr-311	742	42	specific	specific	ADJ
ftr-311	742	43	basis	basis	NOUN
ftr-311	742	44	for	for	ADP
ftr-311	742	45	valuation	valuation	NOUN
ftr-311	742	46	.	.	PUNCT
ftr-311	743	1	to	to	ADP
ftr-311	743	2	the	the	DET
ftr-311	743	3	appellate	appellate	ADJ
ftr-311	743	4	court	court	NOUN
ftr-311	743	5	,	,	PUNCT
ftr-311	743	6	the	the	DET
ftr-311	743	7	appraiser	appraiser	NOUN
ftr-311	743	8	’s	’s	PART
ftr-311	743	9	“	"	PUNCT
ftr-311	743	10	reasoned	reason	VERB
ftr-311	743	11	analysis	analysis	NOUN
ftr-311	743	12	”	"	PUNCT
ftr-311	743	13	may	may	AUX
ftr-311	743	14	be	be	AUX
ftr-311	743	15	“	"	PUNCT
ftr-311	743	16	unconvincing	unconvincing	ADJ
ftr-311	743	17	,	,	PUNCT
ftr-311	743	18	”	"	PUNCT
ftr-311	743	19	but	but	CCONJ
ftr-311	743	20	“	"	PUNCT
ftr-311	743	21	it	it	PRON
ftr-311	743	22	is	be	AUX
ftr-311	743	23	incontestably	incontestably	ADV
ftr-311	743	24	there	there	ADV
ftr-311	743	25	.	.	PUNCT
ftr-311	743	26	”143	”143	NOUN
ftr-311	743	27	in	in	ADP
ftr-311	743	28	the	the	DET
ftr-311	743	29	second	second	ADJ
ftr-311	743	30	circuit	circuit	NOUN
ftr-311	743	31	’s	’s	PART
ftr-311	743	32	view	view	NOUN
ftr-311	743	33	,	,	PUNCT
ftr-311	743	34	that	that	PRON
ftr-311	743	35	is	be	AUX
ftr-311	743	36	all	all	DET
ftr-311	743	37	the	the	DET
ftr-311	743	38	regulations	regulation	NOUN
ftr-311	743	39	require	require	VERB
ftr-311	743	40	.	.	PUNCT
ftr-311	744	1	in	in	ADP
ftr-311	744	2	reaching	reach	VERB
ftr-311	744	3	its	its	PRON
ftr-311	744	4	conclusion	conclusion	NOUN
ftr-311	744	5	,	,	PUNCT
ftr-311	744	6	the	the	DET
ftr-311	744	7	court	court	NOUN
ftr-311	744	8	cited	cite	VERB
ftr-311	744	9	hewitt	hewitt	PROPN
ftr-311	745	1	v.	v.	PROPN
ftr-311	745	2	commissioner,144	commissioner,144	PROPN
ftr-311	745	3	to	to	PART
ftr-311	745	4	assert	assert	VERB
ftr-311	745	5	that	that	SCONJ
ftr-311	745	6	the	the	DET
ftr-311	745	7	appraisal	appraisal	NOUN
ftr-311	745	8	at	at	ADP
ftr-311	745	9	issue	issue	NOUN
ftr-311	745	10	“	"	PUNCT
ftr-311	745	11	provides	provide	VERB
ftr-311	745	12	the	the	DET
ftr-311	745	13	irs	irs	PROPN
ftr-311	745	14	with	with	ADP
ftr-311	745	15	sufficient	sufficient	ADJ
ftr-311	745	16	information	information	NOUN
ftr-311	745	17	to	to	PART
ftr-311	745	18	evaluate	evaluate	VERB
ftr-311	745	19	the	the	DET
ftr-311	745	20	claimed	claim	VERB
ftr-311	745	21	deduction	deduction	NOUN
ftr-311	745	22	and	and	CCONJ
ftr-311	745	23	‘	'	PUNCT
ftr-311	745	24	deal	deal	VERB
ftr-311	745	25	more	more	ADV
ftr-311	745	26	effectively	effectively	ADV
ftr-311	745	27	with	with	ADP
ftr-311	745	28	the	the	DET
ftr-311	745	29	prevalent	prevalent	ADJ
ftr-311	745	30	use	use	NOUN
ftr-311	745	31	of	of	ADP
ftr-311	745	32	overvaluations	overvaluation	NOUN
ftr-311	745	33	.	.	PUNCT
ftr-311	746	1	’”145	’”145	ADJ
ftr-311	746	2	again	again	ADV
ftr-311	746	3	,	,	PUNCT
ftr-311	746	4	a	a	DET
ftr-311	746	5	circuit	circuit	NOUN
ftr-311	746	6	court	court	NOUN
ftr-311	746	7	relied	rely	VERB
ftr-311	746	8	on	on	ADP
ftr-311	746	9	the	the	DET
ftr-311	746	10	reasoning	reasoning	NOUN
ftr-311	746	11	the	the	DET
ftr-311	746	12	tax	tax	NOUN
ftr-311	746	13	court	court	NOUN
ftr-311	746	14	has	have	AUX
ftr-311	746	15	adopted	adopt	VERB
ftr-311	746	16	for	for	ADP
ftr-311	746	17	invoking	invoke	VERB
ftr-311	746	18	the	the	DET
ftr-311	746	19	substantial	substantial	ADJ
ftr-311	746	20	compliance	compliance	NOUN
ftr-311	746	21	doctrine	doctrine	NOUN
ftr-311	746	22	.	.	PUNCT
ftr-311	747	1	the	the	DET
ftr-311	747	2	second	second	ADJ
ftr-311	747	3	circuit	circuit	NOUN
ftr-311	747	4	also	also	ADV
ftr-311	747	5	looked	look	VERB
ftr-311	747	6	to	to	ADP
ftr-311	747	7	substantial	substantial	ADJ
ftr-311	747	8	compliance	compliance	NOUN
ftr-311	747	9	explicitly	explicitly	ADV
ftr-311	747	10	in	in	ADP
ftr-311	747	11	scheidelman	scheidelman	NOUN
ftr-311	747	12	.	.	PUNCT
ftr-311	748	1	in	in	ADP
ftr-311	748	2	rejecting	reject	VERB
ftr-311	748	3	the	the	DET
ftr-311	748	4	irs	irs	PROPN
ftr-311	748	5	argument	argument	NOUN
ftr-311	748	6	regarding	regard	VERB
ftr-311	748	7	failures	failure	NOUN
ftr-311	748	8	in	in	ADP
ftr-311	748	9	the	the	DET
ftr-311	748	10	form	form	NOUN
ftr-311	748	11	8283	8283	NUM
ftr-311	748	12	,	,	PUNCT
ftr-311	748	13	the	the	DET
ftr-311	748	14	court	court	NOUN
ftr-311	748	15	observed	observe	VERB
ftr-311	748	16	that	that	SCONJ
ftr-311	748	17	the	the	DET
ftr-311	748	18	taxpayer	taxpayer	NOUN
ftr-311	748	19	had	have	AUX
ftr-311	748	20	submitted	submit	VERB
ftr-311	748	21	two	two	NUM
ftr-311	748	22	forms	form	NOUN
ftr-311	748	23	8283	8283	NUM
ftr-311	748	24	,	,	PUNCT
ftr-311	748	25	which	which	PRON
ftr-311	748	26	together	together	ADV
ftr-311	748	27	gave	give	VERB
ftr-311	748	28	all	all	DET
ftr-311	748	29	the	the	DET
ftr-311	748	30	required	required	ADJ
ftr-311	748	31	information	information	NOUN
ftr-311	748	32	.	.	PUNCT
ftr-311	749	1	the	the	DET
ftr-311	749	2	court	court	NOUN
ftr-311	749	3	accepted	accept	VERB
ftr-311	749	4	treating	treat	VERB
ftr-311	749	5	these	these	DET
ftr-311	749	6	two	two	NUM
ftr-311	749	7	forms	form	NOUN
ftr-311	749	8	as	as	ADP
ftr-311	749	9	one	one	NUM
ftr-311	749	10	,	,	PUNCT
ftr-311	749	11	either	either	CCONJ
ftr-311	749	12	on	on	ADP
ftr-311	749	13	the	the	DET
ftr-311	749	14	doctrine	doctrine	NOUN
ftr-311	749	15	of	of	ADP
ftr-311	749	16	substantial	substantial	ADJ
ftr-311	749	17	compliance	compliance	NOUN
ftr-311	749	18	or	or	CCONJ
ftr-311	749	19	under	under	ADP
ftr-311	749	20	the	the	DET
ftr-311	749	21	reasonable	reasonable	ADJ
ftr-311	749	22	cause	cause	NOUN
ftr-311	749	23	exception	exception	NOUN
ftr-311	749	24	of	of	ADP
ftr-311	749	25	section	section	NOUN
ftr-311	749	26	170(f)(11)(a)(ii)(ii	170(f)(11)(a)(ii)(ii	NUM
ftr-311	749	27	)	)	PUNCT
ftr-311	749	28	.	.	PUNCT
ftr-311	750	1	equating	equate	VERB
ftr-311	750	2	substantial	substantial	ADJ
ftr-311	750	3	compliance	compliance	NOUN
ftr-311	750	4	and	and	CCONJ
ftr-311	750	5	reasonable	reasonable	ADJ
ftr-311	750	6	cause	cause	NOUN
ftr-311	750	7	seems	seem	VERB
ftr-311	750	8	to	to	ADP
ftr-311	750	9	me	i	PRON
ftr-311	750	10	analytically	analytically	ADV
ftr-311	750	11	suspect	suspect	ADJ
ftr-311	750	12	.	.	PUNCT
ftr-311	751	1	substantial	substantial	ADJ
ftr-311	751	2	compliance	compliance	NOUN
ftr-311	751	3	excuses	excuse	NOUN
ftr-311	751	4	near	near	ADP
ftr-311	751	5	misses	miss	NOUN
ftr-311	751	6	;	;	PUNCT
ftr-311	751	7	reasonable	reasonable	ADJ
ftr-311	751	8	cause	cause	NOUN
ftr-311	751	9	can	can	AUX
ftr-311	751	10	excuse	excuse	VERB
ftr-311	751	11	far	far	ADV
ftr-311	751	12	greater	great	ADJ
ftr-311	751	13	failures	failure	NOUN
ftr-311	751	14	.	.	PUNCT
ftr-311	752	1	yet	yet	ADV
ftr-311	752	2	,	,	PUNCT
ftr-311	752	3	both	both	CCONJ
ftr-311	752	4	these	these	DET
ftr-311	752	5	approaches	approach	NOUN
ftr-311	752	6	demonstrate	demonstrate	VERB
ftr-311	752	7	the	the	DET
ftr-311	752	8	importance	importance	NOUN
ftr-311	752	9	—	—	PUNCT
ftr-311	752	10	and	and	CCONJ
ftr-311	752	11	the	the	DET
ftr-311	752	12	difficulties	difficulty	NOUN
ftr-311	752	13	—	—	PUNCT
ftr-311	752	14	of	of	ADP
ftr-311	752	15	developing	develop	VERB
ftr-311	752	16	a	a	DET
ftr-311	752	17	way	way	NOUN
ftr-311	752	18	to	to	PART
ftr-311	752	19	accommodate	accommodate	VERB
ftr-311	752	20	the	the	DET
ftr-311	752	21	seemingly	seemingly	ADV
ftr-311	752	22	irresistible	irresistible	ADJ
ftr-311	752	23	judicial	judicial	ADJ
ftr-311	752	24	urge	urge	NOUN
ftr-311	752	25	to	to	PART
ftr-311	752	26	permit	permit	VERB
ftr-311	752	27	the	the	DET
ftr-311	752	28	deduction	deduction	NOUN
ftr-311	752	29	for	for	ADP
ftr-311	752	30	valuable	valuable	ADJ
ftr-311	752	31	contributions	contribution	NOUN
ftr-311	752	32	to	to	ADP
ftr-311	752	33	charities	charity	NOUN
ftr-311	752	34	that	that	PRON
ftr-311	752	35	fail	fail	VERB
ftr-311	752	36	to	to	PART
ftr-311	752	37	comply	comply	VERB
ftr-311	752	38	strictly	strictly	ADV
ftr-311	752	39	with	with	ADP
ftr-311	752	40	the	the	DET
ftr-311	752	41	applicable	applicable	ADJ
ftr-311	752	42	substantiation	substantiation	NOUN
ftr-311	752	43	rules	rule	NOUN
ftr-311	752	44	.	.	PUNCT
ftr-311	753	1	v.	v.	CCONJ
ftr-311	753	2	what	what	PRON
ftr-311	753	3	can	can	AUX
ftr-311	753	4	be	be	AUX
ftr-311	753	5	done	do	VERB
ftr-311	753	6	?	?	PUNCT
ftr-311	754	1	our	our	PRON
ftr-311	754	2	system	system	NOUN
ftr-311	754	3	risks	risk	NOUN
ftr-311	754	4	drowning	drown	VERB
ftr-311	754	5	under	under	ADP
ftr-311	754	6	the	the	DET
ftr-311	754	7	weight	weight	NOUN
ftr-311	754	8	of	of	ADP
ftr-311	754	9	the	the	DET
ftr-311	754	10	charitable	charitable	ADJ
ftr-311	754	11	contribution	contribution	NOUN
ftr-311	754	12	substantiation	substantiation	NOUN
ftr-311	754	13	requirements	requirement	NOUN
ftr-311	754	14	.	.	PUNCT
ftr-311	755	1	stretching	stretch	VERB
ftr-311	755	2	the	the	DET
ftr-311	755	3	analogy	analogy	NOUN
ftr-311	755	4	more	more	ADJ
ftr-311	755	5	than	than	ADP
ftr-311	755	6	a	a	DET
ftr-311	755	7	little	little	ADJ
ftr-311	755	8	,	,	PUNCT
ftr-311	755	9	we	we	PRON
ftr-311	755	10	might	might	AUX
ftr-311	755	11	say	say	VERB
ftr-311	755	12	that	that	SCONJ
ftr-311	755	13	the	the	DET
ftr-311	755	14	rules	rule	NOUN
ftr-311	755	15	resemble	resemble	VERB
ftr-311	755	16	those	those	PRON
ftr-311	755	17	developed	develop	VERB
ftr-311	755	18	for	for	ADP
ftr-311	755	19	the	the	DET
ftr-311	755	20	ptolemaic	ptolemaic	ADJ
ftr-311	755	21	141	141	NUM
ftr-311	755	22	.	.	PUNCT
ftr-311	756	1	consider	consider	VERB
ftr-311	756	2	,	,	PUNCT
ftr-311	756	3	for	for	ADP
ftr-311	756	4	example	example	NOUN
ftr-311	756	5	,	,	PUNCT
ftr-311	756	6	real	real	ADJ
ftr-311	756	7	property	property	NOUN
ftr-311	756	8	bought	buy	VERB
ftr-311	756	9	in	in	ADP
ftr-311	756	10	january	january	PROPN
ftr-311	756	11	for	for	ADP
ftr-311	756	12	$	$	SYM
ftr-311	756	13	1,000,000	1,000,000	NUM
ftr-311	756	14	,	,	PUNCT
ftr-311	756	15	which	which	PRON
ftr-311	756	16	the	the	DET
ftr-311	756	17	owner	owner	NOUN
ftr-311	756	18	donates	donate	VERB
ftr-311	756	19	three	three	NUM
ftr-311	756	20	months	month	NOUN
ftr-311	756	21	later	later	ADV
ftr-311	756	22	(	(	PUNCT
ftr-311	756	23	that	that	PRON
ftr-311	756	24	is	is	ADV
ftr-311	756	25	,	,	PUNCT
ftr-311	756	26	a	a	DET
ftr-311	756	27	period	period	NOUN
ftr-311	756	28	less	less	ADJ
ftr-311	756	29	than	than	ADP
ftr-311	756	30	the	the	DET
ftr-311	756	31	holding	hold	VERB
ftr-311	756	32	period	period	NOUN
ftr-311	756	33	for	for	ADP
ftr-311	756	34	long	long	ADJ
ftr-311	756	35	-	-	PUNCT
ftr-311	756	36	term	term	NOUN
ftr-311	756	37	capital	capital	NOUN
ftr-311	756	38	gain	gain	NOUN
ftr-311	756	39	)	)	PUNCT
ftr-311	756	40	,	,	PUNCT
ftr-311	756	41	claiming	claim	VERB
ftr-311	756	42	a	a	DET
ftr-311	756	43	value	value	NOUN
ftr-311	756	44	of	of	ADP
ftr-311	756	45	$	$	SYM
ftr-311	756	46	1,500,000	1,500,000	NUM
ftr-311	756	47	.	.	PUNCT
ftr-311	757	1	the	the	DET
ftr-311	757	2	information	information	NOUN
ftr-311	757	3	regarding	regard	VERB
ftr-311	757	4	the	the	DET
ftr-311	757	5	cost	cost	NOUN
ftr-311	757	6	and	and	CCONJ
ftr-311	757	7	date	date	NOUN
ftr-311	757	8	of	of	ADP
ftr-311	757	9	acquisition	acquisition	NOUN
ftr-311	757	10	signals	signal	NOUN
ftr-311	757	11	overvaluation	overvaluation	NOUN
ftr-311	757	12	to	to	ADP
ftr-311	757	13	the	the	DET
ftr-311	757	14	irs	irs	PROPN
ftr-311	757	15	.	.	PUNCT
ftr-311	758	1	see	see	VERB
ftr-311	758	2	also	also	ADV
ftr-311	758	3	i.r.c	i.r.c	NOUN
ftr-311	758	4	.	.	PUNCT
ftr-311	759	1	§	§	PROPN
ftr-311	759	2	170(e	170(e	PROPN
ftr-311	759	3	)	)	PUNCT
ftr-311	759	4	(	(	PUNCT
ftr-311	759	5	reduction	reduction	NOUN
ftr-311	759	6	of	of	ADP
ftr-311	759	7	charitable	charitable	ADJ
ftr-311	759	8	contribution	contribution	NOUN
ftr-311	759	9	deduction	deduction	NOUN
ftr-311	759	10	by	by	ADP
ftr-311	759	11	the	the	DET
ftr-311	759	12	amount	amount	NOUN
ftr-311	759	13	that	that	PRON
ftr-311	759	14	would	would	AUX
ftr-311	759	15	not	not	PART
ftr-311	759	16	have	have	AUX
ftr-311	759	17	been	be	AUX
ftr-311	759	18	long	long	ADJ
ftr-311	759	19	-	-	PUNCT
ftr-311	759	20	term	term	NOUN
ftr-311	759	21	capital	capital	NOUN
ftr-311	759	22	gain	gain	NOUN
ftr-311	759	23	had	have	VERB
ftr-311	759	24	the	the	DET
ftr-311	759	25	property	property	NOUN
ftr-311	759	26	been	be	AUX
ftr-311	759	27	sold	sell	VERB
ftr-311	759	28	at	at	ADP
ftr-311	759	29	its	its	PRON
ftr-311	759	30	fair	fair	ADJ
ftr-311	759	31	market	market	NOUN
ftr-311	759	32	value	value	NOUN
ftr-311	759	33	at	at	ADP
ftr-311	759	34	the	the	DET
ftr-311	759	35	time	time	NOUN
ftr-311	759	36	of	of	ADP
ftr-311	759	37	contribution	contribution	NOUN
ftr-311	759	38	)	)	PUNCT
ftr-311	759	39	.	.	PUNCT
ftr-311	760	1	i	i	PRON
ftr-311	760	2	thank	thank	VERB
ftr-311	760	3	karin	karin	PROPN
ftr-311	760	4	gross	gross	PROPN
ftr-311	760	5	for	for	ADP
ftr-311	760	6	this	this	DET
ftr-311	760	7	example	example	NOUN
ftr-311	760	8	.	.	PUNCT
ftr-311	761	1	142	142	NUM
ftr-311	761	2	.	.	PUNCT
ftr-311	762	1	682	682	NUM
ftr-311	762	2	f.3d	f.3d	NUM
ftr-311	762	3	189	189	NUM
ftr-311	762	4	(	(	PUNCT
ftr-311	762	5	2nd	2nd	ADJ
ftr-311	762	6	cir	cir	NOUN
ftr-311	762	7	.	.	PROPN
ftr-311	762	8	2012	2012	NUM
ftr-311	762	9	)	)	PUNCT
ftr-311	762	10	,	,	PUNCT
ftr-311	762	11	remanded	remand	VERB
ftr-311	762	12	to	to	ADP
ftr-311	762	13	105	105	NUM
ftr-311	762	14	t.c	t.c	PROPN
ftr-311	762	15	.	.	PROPN
ftr-311	762	16	memo	memo	NOUN
ftr-311	762	17	(	(	PUNCT
ftr-311	762	18	cch	cch	PROPN
ftr-311	762	19	)	)	PUNCT
ftr-311	762	20	1117	1117	NUM
ftr-311	762	21	,	,	PUNCT
ftr-311	762	22	t.c	t.c	PROPN
ftr-311	762	23	.	.	PROPN
ftr-311	762	24	memo	memo	NOUN
ftr-311	762	25	(	(	PUNCT
ftr-311	762	26	ria	ria	PROPN
ftr-311	762	27	)	)	PUNCT
ftr-311	762	28	¶	¶	PROPN
ftr-311	762	29	2013	2013	NUM
ftr-311	762	30	-	-	SYM
ftr-311	762	31	18	18	NUM
ftr-311	762	32	.	.	PUNCT
ftr-311	762	33	upon	upon	SCONJ
ftr-311	762	34	remand	remand	NOUN
ftr-311	762	35	,	,	PUNCT
ftr-311	762	36	the	the	DET
ftr-311	762	37	tax	tax	NOUN
ftr-311	762	38	court	court	NOUN
ftr-311	762	39	found	find	VERB
ftr-311	762	40	the	the	DET
ftr-311	762	41	easement	easement	NOUN
ftr-311	762	42	to	to	PART
ftr-311	762	43	have	have	VERB
ftr-311	762	44	no	no	DET
ftr-311	762	45	value	value	NOUN
ftr-311	762	46	.	.	PUNCT
ftr-311	763	1	143	143	X
ftr-311	763	2	.	.	PUNCT
ftr-311	764	1	i	i	PRON
ftr-311	764	2	d.	d.	PROPN
ftr-311	764	3	at	at	ADP
ftr-311	764	4	198	198	NUM
ftr-311	764	5	.	.	PUNCT
ftr-311	765	1	144	144	NUM
ftr-311	765	2	.	.	X
ftr-311	766	1	109	109	NUM
ftr-311	766	2	t.c	t.c	PROPN
ftr-311	766	3	.	.	PROPN
ftr-311	766	4	258	258	NUM
ftr-311	766	5	(	(	PUNCT
ftr-311	766	6	1997	1997	NUM
ftr-311	766	7	)	)	PUNCT
ftr-311	766	8	,	,	PUNCT
ftr-311	766	9	aff’d	aff’d	VERB
ftr-311	766	10	per	per	ADP
ftr-311	766	11	curiam	curiam	NOUN
ftr-311	766	12	,	,	PUNCT
ftr-311	766	13	166	166	NUM
ftr-311	766	14	f.3d	f.3d	NUM
ftr-311	766	15	332	332	NUM
ftr-311	766	16	(	(	PUNCT
ftr-311	766	17	4th	4th	ADJ
ftr-311	766	18	cir	cir	NOUN
ftr-311	766	19	.	.	PUNCT
ftr-311	766	20	1998	1998	NUM
ftr-311	766	21	)	)	PUNCT
ftr-311	766	22	.	.	PUNCT
ftr-311	767	1	145	145	NUM
ftr-311	767	2	.	.	PUNCT
ftr-311	767	3	scheidelman	scheidelman	NOUN
ftr-311	767	4	,	,	PUNCT
ftr-311	767	5	682	682	NUM
ftr-311	767	6	f.3d	f.3d	NUM
ftr-311	767	7	at	at	ADP
ftr-311	767	8	198	198	NUM
ftr-311	767	9	(	(	PUNCT
ftr-311	767	10	quoting	quote	VERB
ftr-311	767	11	hewitt	hewitt	PROPN
ftr-311	767	12	,	,	PUNCT
ftr-311	767	13	109	109	NUM
ftr-311	767	14	t.c	t.c	PROPN
ftr-311	767	15	.	.	PUNCT
ftr-311	768	1	at	at	ADP
ftr-311	768	2	265	265	NUM
ftr-311	768	3	)	)	PUNCT
ftr-311	768	4	.	.	PUNCT
ftr-311	769	1	308	308	NUM
ftr-311	769	2	florida	florida	PROPN
ftr-311	769	3	tax	tax	NOUN
ftr-311	769	4	review	review	NOUN
ftr-311	769	5	[	[	X
ftr-311	769	6	vol	vol	NOUN
ftr-311	769	7	.	.	PUNCT
ftr-311	770	1	14:7	14:7	NUM
ftr-311	770	2	universe	universe	NOUN
ftr-311	770	3	,	,	PUNCT
ftr-311	770	4	becoming	become	VERB
ftr-311	770	5	more	more	ADV
ftr-311	770	6	and	and	CCONJ
ftr-311	770	7	more	more	ADV
ftr-311	770	8	elaborate	elaborate	ADJ
ftr-311	770	9	awaiting	await	VERB
ftr-311	770	10	the	the	DET
ftr-311	770	11	paradigm	paradigm	NOUN
ftr-311	770	12	shift	shift	NOUN
ftr-311	770	13	presented	present	VERB
ftr-311	770	14	by	by	ADP
ftr-311	770	15	copernicus	copernicus	PROPN
ftr-311	770	16	’s	’s	PART
ftr-311	770	17	theory	theory	NOUN
ftr-311	770	18	,	,	PUNCT
ftr-311	770	19	as	as	SCONJ
ftr-311	770	20	described	describe	VERB
ftr-311	770	21	by	by	ADP
ftr-311	770	22	thomas	thomas	PROPN
ftr-311	770	23	kuhn	kuhn	PROPN
ftr-311	770	24	in	in	ADP
ftr-311	770	25	his	his	PRON
ftr-311	770	26	famous	famous	ADJ
ftr-311	770	27	book	book	NOUN
ftr-311	770	28	,	,	PUNCT
ftr-311	770	29	the	the	DET
ftr-311	770	30	structure	structure	NOUN
ftr-311	770	31	of	of	ADP
ftr-311	770	32	scientific	scientific	ADJ
ftr-311	770	33	revolutions	revolution	NOUN
ftr-311	770	34	.	.	PUNCT
ftr-311	771	1	we	we	PRON
ftr-311	771	2	currently	currently	ADV
ftr-311	771	3	have	have	VERB
ftr-311	771	4	pages	page	NOUN
ftr-311	771	5	upon	upon	SCONJ
ftr-311	771	6	pages	page	NOUN
ftr-311	771	7	of	of	ADP
ftr-311	771	8	regulations	regulation	NOUN
ftr-311	771	9	setting	set	VERB
ftr-311	771	10	forth	forth	ADP
ftr-311	771	11	rules	rule	NOUN
ftr-311	771	12	for	for	ADP
ftr-311	771	13	substantiating	substantiate	VERB
ftr-311	771	14	charitable	charitable	ADJ
ftr-311	771	15	contributions	contribution	NOUN
ftr-311	771	16	,	,	PUNCT
ftr-311	771	17	but	but	CCONJ
ftr-311	771	18	these	these	DET
ftr-311	771	19	regulations	regulation	NOUN
ftr-311	771	20	have	have	VERB
ftr-311	771	21	yet	yet	ADV
ftr-311	771	22	to	to	PART
ftr-311	771	23	address	address	VERB
ftr-311	771	24	changes	change	NOUN
ftr-311	771	25	made	make	VERB
ftr-311	771	26	by	by	ADP
ftr-311	771	27	either	either	CCONJ
ftr-311	771	28	the	the	DET
ftr-311	771	29	ajca	ajca	NOUN
ftr-311	771	30	or	or	CCONJ
ftr-311	771	31	the	the	DET
ftr-311	771	32	ppa	ppa	PROPN
ftr-311	771	33	.	.	PUNCT
ftr-311	771	34	appellate	appellate	ADJ
ftr-311	771	35	courts	court	NOUN
ftr-311	771	36	,	,	PUNCT
ftr-311	771	37	practitioners	practitioner	NOUN
ftr-311	771	38	,	,	PUNCT
ftr-311	771	39	and	and	CCONJ
ftr-311	771	40	academics	academic	NOUN
ftr-311	771	41	struggling	struggle	VERB
ftr-311	771	42	with	with	ADP
ftr-311	771	43	conservation	conservation	NOUN
ftr-311	771	44	easements	easement	NOUN
ftr-311	771	45	in	in	ADP
ftr-311	771	46	particular	particular	ADJ
ftr-311	771	47	call	call	NOUN
ftr-311	771	48	upon	upon	SCONJ
ftr-311	771	49	our	our	PRON
ftr-311	771	50	tax	tax	NOUN
ftr-311	771	51	administrators	administrator	NOUN
ftr-311	771	52	to	to	PART
ftr-311	771	53	issue	issue	VERB
ftr-311	771	54	yet	yet	ADV
ftr-311	771	55	further	further	ADJ
ftr-311	771	56	regulations	regulation	NOUN
ftr-311	771	57	.	.	PUNCT
ftr-311	772	1	the	the	DET
ftr-311	772	2	current	current	ADJ
ftr-311	772	3	state	state	NOUN
ftr-311	772	4	of	of	ADP
ftr-311	772	5	affairs	affair	NOUN
ftr-311	772	6	regarding	regard	VERB
ftr-311	772	7	substantiation	substantiation	NOUN
ftr-311	772	8	of	of	ADP
ftr-311	772	9	charitable	charitable	ADJ
ftr-311	772	10	contribution	contribution	NOUN
ftr-311	772	11	deductions	deduction	NOUN
ftr-311	772	12	cries	cry	VERB
ftr-311	772	13	out	out	ADP
ftr-311	772	14	for	for	ADP
ftr-311	772	15	reform	reform	NOUN
ftr-311	772	16	.	.	PUNCT
ftr-311	773	1	how	how	SCONJ
ftr-311	773	2	to	to	PART
ftr-311	773	3	reform	reform	VERB
ftr-311	773	4	the	the	DET
ftr-311	773	5	regime	regime	NOUN
ftr-311	773	6	in	in	ADP
ftr-311	773	7	a	a	DET
ftr-311	773	8	way	way	NOUN
ftr-311	773	9	both	both	CCONJ
ftr-311	773	10	practical	practical	ADJ
ftr-311	773	11	and	and	CCONJ
ftr-311	773	12	effective	effective	ADJ
ftr-311	773	13	,	,	PUNCT
ftr-311	773	14	however	however	ADV
ftr-311	773	15	,	,	PUNCT
ftr-311	773	16	is	be	AUX
ftr-311	773	17	less	less	ADV
ftr-311	773	18	clear	clear	ADJ
ftr-311	773	19	.	.	PUNCT
ftr-311	774	1	below	below	ADV
ftr-311	774	2	,	,	PUNCT
ftr-311	774	3	i	i	PRON
ftr-311	774	4	sketch	sketch	VERB
ftr-311	774	5	out	out	ADP
ftr-311	774	6	a	a	DET
ftr-311	774	7	number	number	NOUN
ftr-311	774	8	of	of	ADP
ftr-311	774	9	possibilities	possibility	NOUN
ftr-311	774	10	.	.	PUNCT
ftr-311	775	1	on	on	ADP
ftr-311	775	2	the	the	DET
ftr-311	775	3	tax	tax	NOUN
ftr-311	775	4	law	law	NOUN
ftr-311	775	5	professors	professor	NOUN
ftr-311	775	6	listserve	listserve	VERB
ftr-311	775	7	,	,	PUNCT
ftr-311	775	8	tax	tax	NOUN
ftr-311	775	9	professors	professor	NOUN
ftr-311	775	10	offended	offend	VERB
ftr-311	775	11	by	by	ADP
ftr-311	775	12	mohamed	mohamed	PROPN
ftr-311	775	13	and	and	CCONJ
ftr-311	775	14	durden	durden	PROPN
ftr-311	775	15	offered	offer	VERB
ftr-311	775	16	several	several	ADJ
ftr-311	775	17	suggestions	suggestion	NOUN
ftr-311	775	18	for	for	ADP
ftr-311	775	19	reform	reform	NOUN
ftr-311	775	20	.	.	PUNCT
ftr-311	776	1	one	one	NUM
ftr-311	776	2	proposed	propose	VERB
ftr-311	776	3	giving	give	VERB
ftr-311	776	4	the	the	DET
ftr-311	776	5	tax	tax	NOUN
ftr-311	776	6	court	court	NOUN
ftr-311	776	7	authority	authority	NOUN
ftr-311	776	8	to	to	PART
ftr-311	776	9	provide	provide	VERB
ftr-311	776	10	equitable	equitable	ADJ
ftr-311	776	11	relief	relief	NOUN
ftr-311	776	12	when	when	SCONJ
ftr-311	776	13	there	there	PRON
ftr-311	776	14	has	have	AUX
ftr-311	776	15	been	be	AUX
ftr-311	776	16	a	a	DET
ftr-311	776	17	legitimate	legitimate	ADJ
ftr-311	776	18	charitable	charitable	ADJ
ftr-311	776	19	gift	gift	NOUN
ftr-311	776	20	to	to	ADP
ftr-311	776	21	a	a	DET
ftr-311	776	22	legitimate	legitimate	ADJ
ftr-311	776	23	charity	charity	NOUN
ftr-311	776	24	.	.	PUNCT
ftr-311	777	1	the	the	DET
ftr-311	777	2	equitable	equitable	ADJ
ftr-311	777	3	relief	relief	NOUN
ftr-311	777	4	now	now	ADV
ftr-311	777	5	available	available	ADJ
ftr-311	777	6	to	to	ADP
ftr-311	777	7	innocent	innocent	ADJ
ftr-311	777	8	spouses	spouse	NOUN
ftr-311	777	9	might	might	AUX
ftr-311	777	10	offer	offer	VERB
ftr-311	777	11	a	a	DET
ftr-311	777	12	model	model	NOUN
ftr-311	777	13	in	in	ADP
ftr-311	777	14	this	this	DET
ftr-311	777	15	regard	regard	NOUN
ftr-311	777	16	,	,	PUNCT
ftr-311	777	17	although	although	SCONJ
ftr-311	777	18	experience	experience	NOUN
ftr-311	777	19	under	under	ADP
ftr-311	777	20	the	the	DET
ftr-311	777	21	innocent	innocent	ADJ
ftr-311	777	22	spouse	spouse	NOUN
ftr-311	777	23	provision	provision	NOUN
ftr-311	777	24	suggests	suggest	VERB
ftr-311	777	25	that	that	SCONJ
ftr-311	777	26	giving	give	VERB
ftr-311	777	27	the	the	DET
ftr-311	777	28	tax	tax	NOUN
ftr-311	777	29	court	court	NOUN
ftr-311	777	30	authority	authority	NOUN
ftr-311	777	31	to	to	PART
ftr-311	777	32	provide	provide	VERB
ftr-311	777	33	equitable	equitable	ADJ
ftr-311	777	34	relief	relief	NOUN
ftr-311	777	35	must	must	AUX
ftr-311	777	36	be	be	AUX
ftr-311	777	37	undertaken	undertake	VERB
ftr-311	777	38	carefully	carefully	ADV
ftr-311	777	39	,	,	PUNCT
ftr-311	777	40	with	with	ADP
ftr-311	777	41	attention	attention	NOUN
ftr-311	777	42	to	to	ADP
ftr-311	777	43	process	process	NOUN
ftr-311	777	44	as	as	ADV
ftr-311	777	45	well	well	ADV
ftr-311	777	46	as	as	ADP
ftr-311	777	47	substance.146	substance.146	PROPN
ftr-311	777	48	another	another	DET
ftr-311	777	49	model	model	NOUN
ftr-311	777	50	for	for	ADP
ftr-311	777	51	equitable	equitable	ADJ
ftr-311	777	52	relief	relief	NOUN
ftr-311	777	53	would	would	AUX
ftr-311	777	54	be	be	AUX
ftr-311	777	55	the	the	DET
ftr-311	777	56	harmless	harmless	ADJ
ftr-311	777	57	error	error	NOUN
ftr-311	777	58	provision	provision	NOUN
ftr-311	777	59	in	in	ADP
ftr-311	777	60	the	the	DET
ftr-311	777	61	uniform	uniform	ADJ
ftr-311	777	62	probate	probate	NOUN
ftr-311	777	63	code,147	code,147	PROPN
ftr-311	777	64	which	which	PRON
ftr-311	777	65	,	,	PUNCT
ftr-311	777	66	at	at	ADP
ftr-311	777	67	the	the	DET
ftr-311	777	68	urging	urging	NOUN
ftr-311	777	69	of	of	ADP
ftr-311	777	70	professor	professor	NOUN
ftr-311	777	71	langbein,148	langbein,148	PROPN
ftr-311	777	72	is	be	AUX
ftr-311	777	73	intended	intend	VERB
ftr-311	777	74	to	to	PART
ftr-311	777	75	replace	replace	VERB
ftr-311	777	76	the	the	DET
ftr-311	777	77	substantial	substantial	ADJ
ftr-311	777	78	compliance	compliance	NOUN
ftr-311	777	79	doctrine	doctrine	NOUN
ftr-311	777	80	.	.	PUNCT
ftr-311	778	1	under	under	ADP
ftr-311	778	2	the	the	DET
ftr-311	778	3	harmless	harmless	ADJ
ftr-311	778	4	error	error	NOUN
ftr-311	778	5	doctrine	doctrine	NOUN
ftr-311	778	6	(	(	PUNCT
ftr-311	778	7	also	also	ADV
ftr-311	778	8	known	know	VERB
ftr-311	778	9	as	as	ADP
ftr-311	778	10	a	a	DET
ftr-311	778	11	dispensing	dispense	VERB
ftr-311	778	12	power	power	NOUN
ftr-311	778	13	)	)	PUNCT
ftr-311	778	14	,	,	PUNCT
ftr-311	778	15	a	a	DET
ftr-311	778	16	court	court	NOUN
ftr-311	778	17	can	can	AUX
ftr-311	778	18	admit	admit	VERB
ftr-311	778	19	a	a	DET
ftr-311	778	20	document	document	NOUN
ftr-311	778	21	to	to	PART
ftr-311	778	22	probate	probate	NOUN
ftr-311	778	23	even	even	ADV
ftr-311	778	24	if	if	SCONJ
ftr-311	778	25	it	it	PRON
ftr-311	778	26	fails	fail	VERB
ftr-311	778	27	to	to	PART
ftr-311	778	28	follow	follow	VERB
ftr-311	778	29	the	the	DET
ftr-311	778	30	required	require	VERB
ftr-311	778	31	formalities	formality	NOUN
ftr-311	778	32	of	of	ADP
ftr-311	778	33	execution	execution	NOUN
ftr-311	778	34	if	if	SCONJ
ftr-311	778	35	clear	clear	ADJ
ftr-311	778	36	and	and	CCONJ
ftr-311	778	37	convincing	convincing	ADJ
ftr-311	778	38	evidence	evidence	NOUN
ftr-311	778	39	establishes	establish	VERB
ftr-311	778	40	that	that	SCONJ
ftr-311	778	41	the	the	DET
ftr-311	778	42	decedent	decedent	NOUN
ftr-311	778	43	intended	intend	VERB
ftr-311	778	44	the	the	DET
ftr-311	778	45	document	document	NOUN
ftr-311	778	46	to	to	PART
ftr-311	778	47	be	be	AUX
ftr-311	778	48	his	his	PRON
ftr-311	778	49	will	will	NOUN
ftr-311	778	50	.	.	PUNCT
ftr-311	779	1	an	an	DET
ftr-311	779	2	analogous	analogous	ADJ
ftr-311	779	3	provision	provision	NOUN
ftr-311	779	4	for	for	ADP
ftr-311	779	5	substantiation	substantiation	NOUN
ftr-311	779	6	could	could	AUX
ftr-311	779	7	permit	permit	VERB
ftr-311	779	8	a	a	DET
ftr-311	779	9	charitable	charitable	ADJ
ftr-311	779	10	contribution	contribution	NOUN
ftr-311	779	11	that	that	PRON
ftr-311	779	12	failed	fail	VERB
ftr-311	779	13	to	to	PART
ftr-311	779	14	comply	comply	VERB
ftr-311	779	15	with	with	ADP
ftr-311	779	16	substantiation	substantiation	NOUN
ftr-311	779	17	requirements	requirement	NOUN
ftr-311	779	18	nonetheless	nonetheless	ADV
ftr-311	779	19	to	to	PART
ftr-311	779	20	be	be	AUX
ftr-311	779	21	deducted	deduct	VERB
ftr-311	779	22	if	if	SCONJ
ftr-311	779	23	clear	clear	ADJ
ftr-311	779	24	and	and	CCONJ
ftr-311	779	25	convincing	convincing	ADJ
ftr-311	779	26	evidence	evidence	NOUN
ftr-311	779	27	established	establish	VERB
ftr-311	779	28	that	that	SCONJ
ftr-311	779	29	it	it	PRON
ftr-311	779	30	was	be	AUX
ftr-311	779	31	a	a	DET
ftr-311	779	32	legitimate	legitimate	ADJ
ftr-311	779	33	gift.149	gift.149	NOUN
ftr-311	779	34	perhaps	perhaps	ADV
ftr-311	779	35	any	any	DET
ftr-311	779	36	equitable	equitable	ADJ
ftr-311	779	37	forgiveness	forgiveness	NOUN
ftr-311	779	38	of	of	ADP
ftr-311	779	39	substantiation	substantiation	NOUN
ftr-311	779	40	failures	failure	NOUN
ftr-311	779	41	could	could	AUX
ftr-311	779	42	give	give	VERB
ftr-311	779	43	rise	rise	NOUN
ftr-311	779	44	to	to	ADP
ftr-311	779	45	a	a	DET
ftr-311	779	46	partial	partial	ADJ
ftr-311	779	47	,	,	PUNCT
ftr-311	779	48	rather	rather	ADV
ftr-311	779	49	than	than	ADP
ftr-311	779	50	a	a	DET
ftr-311	779	51	full	full	ADJ
ftr-311	779	52	,	,	PUNCT
ftr-311	779	53	deduction	deduction	NOUN
ftr-311	779	54	in	in	ADP
ftr-311	779	55	order	order	NOUN
ftr-311	779	56	to	to	PART
ftr-311	779	57	maintain	maintain	VERB
ftr-311	779	58	an	an	DET
ftr-311	779	59	incentive	incentive	NOUN
ftr-311	779	60	for	for	ADP
ftr-311	779	61	strict	strict	ADJ
ftr-311	779	62	compliance.150	compliance.150	NOUN
ftr-311	779	63	the	the	DET
ftr-311	779	64	analogy	analogy	NOUN
ftr-311	779	65	to	to	ADP
ftr-311	779	66	the	the	DET
ftr-311	779	67	harmless	harmless	ADJ
ftr-311	779	68	error	error	NOUN
ftr-311	779	69	provision	provision	NOUN
ftr-311	779	70	of	of	ADP
ftr-311	779	71	the	the	DET
ftr-311	779	72	uniform	uniform	ADJ
ftr-311	779	73	probate	probate	PROPN
ftr-311	779	74	code	code	PROPN
ftr-311	779	75	,	,	PUNCT
ftr-311	779	76	however	however	ADV
ftr-311	779	77	,	,	PUNCT
ftr-311	779	78	is	be	AUX
ftr-311	779	79	limited	limit	VERB
ftr-311	779	80	at	at	ADP
ftr-311	779	81	best	well	ADV
ftr-311	779	82	.	.	PUNCT
ftr-311	780	1	the	the	DET
ftr-311	780	2	uniform	uniform	ADJ
ftr-311	780	3	probate	probate	PROPN
ftr-311	780	4	code	code	PROPN
ftr-311	780	5	introduced	introduce	VERB
ftr-311	780	6	the	the	DET
ftr-311	780	7	146	146	NUM
ftr-311	780	8	.	.	PUNCT
ftr-311	781	1	see	see	VERB
ftr-311	781	2	bryan	bryan	PROPN
ftr-311	781	3	t.	t.	PROPN
ftr-311	781	4	camp	camp	PROPN
ftr-311	781	5	,	,	PUNCT
ftr-311	781	6	the	the	DET
ftr-311	781	7	unhappy	unhappy	ADJ
ftr-311	781	8	marriage	marriage	NOUN
ftr-311	781	9	of	of	ADP
ftr-311	781	10	law	law	NOUN
ftr-311	781	11	and	and	CCONJ
ftr-311	781	12	equity	equity	NOUN
ftr-311	781	13	in	in	ADP
ftr-311	781	14	joint	joint	ADJ
ftr-311	781	15	return	return	NOUN
ftr-311	781	16	liability	liability	NOUN
ftr-311	781	17	,	,	PUNCT
ftr-311	781	18	108	108	NUM
ftr-311	781	19	tax	tax	NOUN
ftr-311	781	20	notes	note	NOUN
ftr-311	781	21	1307	1307	NUM
ftr-311	781	22	(	(	PUNCT
ftr-311	781	23	sept	sept	PROPN
ftr-311	781	24	.	.	PROPN
ftr-311	781	25	12	12	NUM
ftr-311	781	26	,	,	PUNCT
ftr-311	781	27	2005	2005	NUM
ftr-311	781	28	)	)	PUNCT
ftr-311	781	29	.	.	PUNCT
ftr-311	782	1	147	147	NUM
ftr-311	782	2	.	.	PUNCT
ftr-311	783	1	see	see	VERB
ftr-311	783	2	unif	unif	ADJ
ftr-311	783	3	.	.	PUNCT
ftr-311	784	1	probate	probate	NOUN
ftr-311	784	2	code	code	NOUN
ftr-311	784	3	§	§	PROPN
ftr-311	784	4	2	2	NUM
ftr-311	784	5	-	-	SYM
ftr-311	784	6	501	501	NUM
ftr-311	784	7	(	(	PUNCT
ftr-311	784	8	amended	amend	VERB
ftr-311	784	9	1997	1997	NUM
ftr-311	784	10	)	)	PUNCT
ftr-311	784	11	.	.	PUNCT
ftr-311	785	1	148	148	NUM
ftr-311	785	2	.	.	PUNCT
ftr-311	786	1	see	see	VERB
ftr-311	786	2	supra	supra	PROPN
ftr-311	786	3	note	note	PROPN
ftr-311	786	4	104	104	NUM
ftr-311	786	5	.	.	NOUN
ftr-311	786	6	149	149	NUM
ftr-311	786	7	.	.	PUNCT
ftr-311	787	1	see	see	VERB
ftr-311	787	2	victoria	victoria	PROPN
ftr-311	787	3	a.	a.	PROPN
ftr-311	787	4	levin	levin	PROPN
ftr-311	787	5	,	,	PUNCT
ftr-311	787	6	the	the	DET
ftr-311	787	7	substantial	substantial	ADJ
ftr-311	787	8	compliance	compliance	NOUN
ftr-311	787	9	in	in	ADP
ftr-311	787	10	tax	tax	NOUN
ftr-311	787	11	law	law	NOUN
ftr-311	787	12	:	:	PUNCT
ftr-311	787	13	equity	equity	NOUN
ftr-311	787	14	vs.	vs.	ADP
ftr-311	787	15	efficiency	efficiency	NOUN
ftr-311	787	16	,	,	PUNCT
ftr-311	787	17	40	40	NUM
ftr-311	787	18	ucla	ucla	PROPN
ftr-311	787	19	l.	l.	PROPN
ftr-311	787	20	rev	rev	PROPN
ftr-311	787	21	.	.	PROPN
ftr-311	787	22	1587	1587	NUM
ftr-311	787	23	(	(	PUNCT
ftr-311	787	24	1993	1993	NUM
ftr-311	787	25	)	)	PUNCT
ftr-311	787	26	.	.	PUNCT
ftr-311	788	1	150	150	NUM
ftr-311	788	2	.	.	PUNCT
ftr-311	789	1	other	other	ADJ
ftr-311	789	2	changes	change	NOUN
ftr-311	789	3	discussed	discuss	VERB
ftr-311	789	4	below	below	ADV
ftr-311	789	5	could	could	AUX
ftr-311	789	6	also	also	ADV
ftr-311	789	7	consider	consider	VERB
ftr-311	789	8	allowing	allow	VERB
ftr-311	789	9	only	only	ADV
ftr-311	789	10	a	a	DET
ftr-311	789	11	partial	partial	ADJ
ftr-311	789	12	,	,	PUNCT
ftr-311	789	13	rather	rather	ADV
ftr-311	789	14	than	than	ADP
ftr-311	789	15	a	a	DET
ftr-311	789	16	full	full	ADJ
ftr-311	789	17	,	,	PUNCT
ftr-311	789	18	deduction	deduction	NOUN
ftr-311	789	19	in	in	ADP
ftr-311	789	20	the	the	DET
ftr-311	789	21	case	case	NOUN
ftr-311	789	22	of	of	ADP
ftr-311	789	23	substantiation	substantiation	NOUN
ftr-311	789	24	failures	failure	NOUN
ftr-311	789	25	.	.	PUNCT
ftr-311	790	1	2013	2013	NUM
ftr-311	790	2	]	]	PUNCT
ftr-311	790	3	reforming	reform	VERB
ftr-311	790	4	the	the	DET
ftr-311	790	5	charitable	charitable	ADJ
ftr-311	790	6	contribution	contribution	NOUN
ftr-311	790	7	substantiation	substantiation	NOUN
ftr-311	790	8	rules	rule	VERB
ftr-311	790	9	309	309	NUM
ftr-311	790	10	harmless	harmless	ADJ
ftr-311	790	11	error	error	NOUN
ftr-311	790	12	provision	provision	NOUN
ftr-311	790	13	so	so	SCONJ
ftr-311	790	14	that	that	SCONJ
ftr-311	790	15	required	require	VERB
ftr-311	790	16	formalities	formality	NOUN
ftr-311	790	17	of	of	ADP
ftr-311	790	18	execution	execution	NOUN
ftr-311	790	19	—	—	PUNCT
ftr-311	790	20	intended	intend	VERB
ftr-311	790	21	to	to	PART
ftr-311	790	22	protect	protect	VERB
ftr-311	790	23	the	the	DET
ftr-311	790	24	testator151	testator151	PROPN
ftr-311	790	25	—	—	PUNCT
ftr-311	790	26	do	do	AUX
ftr-311	790	27	not	not	PART
ftr-311	790	28	in	in	ADP
ftr-311	790	29	fact	fact	NOUN
ftr-311	790	30	prevent	prevent	VERB
ftr-311	790	31	fulfillment	fulfillment	NOUN
ftr-311	790	32	of	of	ADP
ftr-311	790	33	the	the	DET
ftr-311	790	34	testator	testator	NOUN
ftr-311	790	35	’s	’s	PART
ftr-311	790	36	intent	intent	NOUN
ftr-311	790	37	.	.	PUNCT
ftr-311	791	1	the	the	DET
ftr-311	791	2	charitable	charitable	ADJ
ftr-311	791	3	contribution	contribution	NOUN
ftr-311	791	4	substantiation	substantiation	NOUN
ftr-311	791	5	rules	rule	NOUN
ftr-311	791	6	,	,	PUNCT
ftr-311	791	7	in	in	ADP
ftr-311	791	8	contrast	contrast	NOUN
ftr-311	791	9	,	,	PUNCT
ftr-311	791	10	are	be	AUX
ftr-311	791	11	designed	design	VERB
ftr-311	791	12	to	to	PART
ftr-311	791	13	protect	protect	VERB
ftr-311	791	14	the	the	DET
ftr-311	791	15	federal	federal	ADJ
ftr-311	791	16	fisc	fisc	NOUN
ftr-311	791	17	,	,	PUNCT
ftr-311	791	18	not	not	PART
ftr-311	791	19	the	the	DET
ftr-311	791	20	donor	donor	NOUN
ftr-311	791	21	,	,	PUNCT
ftr-311	791	22	by	by	ADP
ftr-311	791	23	ensuring	ensure	VERB
ftr-311	791	24	that	that	SCONJ
ftr-311	791	25	an	an	DET
ftr-311	791	26	objectively	objectively	ADV
ftr-311	791	27	appropriate	appropriate	ADJ
ftr-311	791	28	amount	amount	NOUN
ftr-311	791	29	,	,	PUNCT
ftr-311	791	30	not	not	PART
ftr-311	791	31	the	the	DET
ftr-311	791	32	donor	donor	NOUN
ftr-311	791	33	’s	’s	PART
ftr-311	791	34	desired	desire	VERB
ftr-311	791	35	value	value	NOUN
ftr-311	791	36	,	,	PUNCT
ftr-311	791	37	is	be	AUX
ftr-311	791	38	deducted	deduct	VERB
ftr-311	791	39	as	as	ADP
ftr-311	791	40	a	a	DET
ftr-311	791	41	charitable	charitable	ADJ
ftr-311	791	42	contribution.152	contribution.152	NOUN
ftr-311	791	43	another	another	DET
ftr-311	791	44	professor	professor	NOUN
ftr-311	791	45	on	on	ADP
ftr-311	791	46	the	the	DET
ftr-311	791	47	taxprof	taxprof	NOUN
ftr-311	791	48	listserv	listserv	NOUN
ftr-311	791	49	suggested	suggest	VERB
ftr-311	791	50	relief	relief	NOUN
ftr-311	791	51	along	along	ADP
ftr-311	791	52	the	the	DET
ftr-311	791	53	lines	line	NOUN
ftr-311	791	54	of	of	ADP
ftr-311	791	55	section	section	NOUN
ftr-311	791	56	9100	9100	NUM
ftr-311	791	57	,	,	PUNCT
ftr-311	791	58	which	which	PRON
ftr-311	791	59	permits	permit	VERB
ftr-311	791	60	automatic	automatic	ADJ
ftr-311	791	61	six	six	NUM
ftr-311	791	62	and	and	CCONJ
ftr-311	791	63	twelve	twelve	NUM
ftr-311	791	64	-	-	PUNCT
ftr-311	791	65	month	month	NOUN
ftr-311	791	66	extensions	extension	NOUN
ftr-311	791	67	of	of	ADP
ftr-311	791	68	time	time	NOUN
ftr-311	791	69	in	in	ADP
ftr-311	791	70	which	which	PRON
ftr-311	791	71	to	to	PART
ftr-311	791	72	file	file	VERB
ftr-311	791	73	for	for	ADP
ftr-311	791	74	certain	certain	ADJ
ftr-311	791	75	elections	election	NOUN
ftr-311	791	76	.	.	PUNCT
ftr-311	792	1	such	such	DET
ftr-311	792	2	an	an	DET
ftr-311	792	3	approach	approach	NOUN
ftr-311	792	4	seems	seem	VERB
ftr-311	792	5	to	to	ADP
ftr-311	792	6	me	i	PRON
ftr-311	792	7	promising	promise	VERB
ftr-311	792	8	,	,	PUNCT
ftr-311	792	9	but	but	CCONJ
ftr-311	792	10	it	it	PRON
ftr-311	792	11	would	would	AUX
ftr-311	792	12	require	require	VERB
ftr-311	792	13	that	that	SCONJ
ftr-311	792	14	the	the	DET
ftr-311	792	15	taxpayer	taxpayer	NOUN
ftr-311	792	16	become	become	VERB
ftr-311	792	17	aware	aware	ADJ
ftr-311	792	18	of	of	ADP
ftr-311	792	19	the	the	DET
ftr-311	792	20	need	need	NOUN
ftr-311	792	21	to	to	PART
ftr-311	792	22	satisfy	satisfy	VERB
ftr-311	792	23	the	the	DET
ftr-311	792	24	substantiation	substantiation	NOUN
ftr-311	792	25	requirements	requirement	NOUN
ftr-311	792	26	.	.	PUNCT
ftr-311	793	1	thus	thus	ADV
ftr-311	793	2	,	,	PUNCT
ftr-311	793	3	continued	continued	ADJ
ftr-311	793	4	use	use	NOUN
ftr-311	793	5	of	of	ADP
ftr-311	793	6	the	the	DET
ftr-311	793	7	regulations	regulation	NOUN
ftr-311	793	8	permitting	permit	VERB
ftr-311	793	9	the	the	DET
ftr-311	793	10	taxpayer	taxpayer	NOUN
ftr-311	793	11	to	to	PART
ftr-311	793	12	supply	supply	VERB
ftr-311	793	13	substantiation	substantiation	NOUN
ftr-311	793	14	information	information	NOUN
ftr-311	793	15	within	within	ADP
ftr-311	793	16	ninety	ninety	NUM
ftr-311	793	17	days	day	NOUN
ftr-311	793	18	of	of	ADP
ftr-311	793	19	an	an	DET
ftr-311	793	20	irs	irs	PROPN
ftr-311	793	21	request	request	NOUN
ftr-311	793	22	,	,	PUNCT
ftr-311	793	23	as	as	SCONJ
ftr-311	793	24	described	describe	VERB
ftr-311	793	25	below	below	ADV
ftr-311	793	26	,	,	PUNCT
ftr-311	793	27	might	might	AUX
ftr-311	793	28	be	be	AUX
ftr-311	793	29	preferable.153	preferable.153	VERB
ftr-311	793	30	going	go	VERB
ftr-311	793	31	beyond	beyond	ADP
ftr-311	793	32	suggestions	suggestion	NOUN
ftr-311	793	33	from	from	ADP
ftr-311	793	34	the	the	DET
ftr-311	793	35	taxprof	taxprof	NOUN
ftr-311	793	36	listserv	listserv	NOUN
ftr-311	793	37	,	,	PUNCT
ftr-311	793	38	i	i	PRON
ftr-311	793	39	,	,	PUNCT
ftr-311	793	40	like	like	ADP
ftr-311	793	41	others	other	NOUN
ftr-311	793	42	,	,	PUNCT
ftr-311	793	43	believe	believe	VERB
ftr-311	793	44	that	that	SCONJ
ftr-311	793	45	rethinking	rethink	VERB
ftr-311	793	46	conservation	conservation	NOUN
ftr-311	793	47	easement	easement	ADJ
ftr-311	793	48	contributions	contribution	NOUN
ftr-311	793	49	as	as	ADP
ftr-311	793	50	a	a	DET
ftr-311	793	51	whole	whole	NOUN
ftr-311	793	52	would	would	AUX
ftr-311	793	53	seem	seem	VERB
ftr-311	793	54	a	a	DET
ftr-311	793	55	high	high	ADJ
ftr-311	793	56	priority	priority	NOUN
ftr-311	793	57	.	.	PUNCT
ftr-311	794	1	as	as	SCONJ
ftr-311	794	2	the	the	DET
ftr-311	794	3	jct	jct	NOUN
ftr-311	794	4	has	have	AUX
ftr-311	794	5	written	write	VERB
ftr-311	794	6	,	,	PUNCT
ftr-311	794	7	“	"	PUNCT
ftr-311	794	8	charitable	charitable	ADJ
ftr-311	794	9	deductions	deduction	NOUN
ftr-311	794	10	of	of	ADP
ftr-311	794	11	qualified	qualified	ADJ
ftr-311	794	12	conservation	conservation	NOUN
ftr-311	794	13	contributions	contribution	NOUN
ftr-311	794	14	present	present	ADJ
ftr-311	794	15	particularly	particularly	ADV
ftr-311	794	16	serious	serious	ADJ
ftr-311	794	17	policy	policy	NOUN
ftr-311	794	18	and	and	CCONJ
ftr-311	794	19	compliance	compliance	NOUN
ftr-311	794	20	issues	issue	NOUN
ftr-311	794	21	.	.	PUNCT
ftr-311	795	1	”154	”154	VERB
ftr-311	795	2	a	a	DET
ftr-311	795	3	number	number	NOUN
ftr-311	795	4	of	of	ADP
ftr-311	795	5	scholars	scholar	NOUN
ftr-311	795	6	have	have	AUX
ftr-311	795	7	offered	offer	VERB
ftr-311	795	8	reform	reform	NOUN
ftr-311	795	9	suggestions	suggestion	NOUN
ftr-311	795	10	.	.	PUNCT
ftr-311	796	1	daniel	daniel	PROPN
ftr-311	796	2	halperin	halperin	PROPN
ftr-311	796	3	has	have	AUX
ftr-311	796	4	urged	urge	VERB
ftr-311	796	5	that	that	SCONJ
ftr-311	796	6	the	the	DET
ftr-311	796	7	deduction	deduction	NOUN
ftr-311	796	8	for	for	ADP
ftr-311	796	9	such	such	ADJ
ftr-311	796	10	contributions	contribution	NOUN
ftr-311	796	11	be	be	AUX
ftr-311	796	12	eliminated	eliminate	VERB
ftr-311	796	13	and	and	CCONJ
ftr-311	796	14	replaced	replace	VERB
ftr-311	796	15	with	with	ADP
ftr-311	796	16	either	either	CCONJ
ftr-311	796	17	a	a	DET
ftr-311	796	18	program	program	NOUN
ftr-311	796	19	of	of	ADP
ftr-311	796	20	direct	direct	ADJ
ftr-311	796	21	grants	grant	NOUN
ftr-311	796	22	or	or	CCONJ
ftr-311	796	23	limited	limited	ADJ
ftr-311	796	24	-	-	PUNCT
ftr-311	796	25	budget	budget	NOUN
ftr-311	796	26	tax	tax	NOUN
ftr-311	796	27	credits	credit	NOUN
ftr-311	796	28	administered	administer	VERB
ftr-311	796	29	by	by	ADP
ftr-311	796	30	an	an	DET
ftr-311	796	31	expert	expert	NOUN
ftr-311	796	32	agency.155	agency.155	PROPN
ftr-311	796	33	roger	roger	PROPN
ftr-311	796	34	colinvaux	colinvaux	PROPN
ftr-311	796	35	also	also	ADV
ftr-311	796	36	has	have	AUX
ftr-311	796	37	argued	argue	VERB
ftr-311	796	38	for	for	ADP
ftr-311	796	39	converting	convert	VERB
ftr-311	796	40	the	the	DET
ftr-311	796	41	deduction	deduction	NOUN
ftr-311	796	42	to	to	ADP
ftr-311	796	43	a	a	DET
ftr-311	796	44	credit	credit	NOUN
ftr-311	796	45	with	with	ADP
ftr-311	796	46	different	different	ADJ
ftr-311	796	47	levels	level	NOUN
ftr-311	796	48	of	of	ADP
ftr-311	796	49	tax	tax	NOUN
ftr-311	796	50	benefit	benefit	NOUN
ftr-311	796	51	depending	depend	VERB
ftr-311	796	52	on	on	ADP
ftr-311	796	53	satisfaction	satisfaction	NOUN
ftr-311	796	54	of	of	ADP
ftr-311	796	55	various	various	ADJ
ftr-311	796	56	conservation	conservation	NOUN
ftr-311	796	57	criteria	criterion	NOUN
ftr-311	796	58	,	,	PUNCT
ftr-311	796	59	but	but	CCONJ
ftr-311	796	60	also	also	ADV
ftr-311	796	61	offers	offer	VERB
ftr-311	796	62	as	as	ADP
ftr-311	796	63	a	a	DET
ftr-311	796	64	second	second	ADV
ftr-311	796	65	-	-	PUNCT
ftr-311	796	66	best	good	ADJ
ftr-311	796	67	approach	approach	NOUN
ftr-311	796	68	changing	change	VERB
ftr-311	796	69	the	the	DET
ftr-311	796	70	measure	measure	NOUN
ftr-311	796	71	of	of	ADP
ftr-311	796	72	the	the	DET
ftr-311	796	73	tax	tax	NOUN
ftr-311	796	74	benefit	benefit	NOUN
ftr-311	796	75	to	to	ADP
ftr-311	796	76	the	the	DET
ftr-311	796	77	fair	fair	ADJ
ftr-311	796	78	market	market	NOUN
ftr-311	796	79	value	value	NOUN
ftr-311	796	80	of	of	ADP
ftr-311	796	81	the	the	DET
ftr-311	796	82	underlying	underlie	VERB
ftr-311	796	83	fee	fee	NOUN
ftr-311	796	84	151	151	NUM
ftr-311	796	85	.	.	PUNCT
ftr-311	797	1	see	see	VERB
ftr-311	797	2	ashbel	ashbel	PROPN
ftr-311	797	3	g.	g.	PROPN
ftr-311	797	4	gulliver	gulliver	PROPN
ftr-311	797	5	&	&	CCONJ
ftr-311	797	6	catherine	catherine	PROPN
ftr-311	797	7	j.	j.	PROPN
ftr-311	797	8	tilson	tilson	PROPN
ftr-311	797	9	,	,	PUNCT
ftr-311	797	10	classification	classification	NOUN
ftr-311	797	11	of	of	ADP
ftr-311	797	12	gratuitous	gratuitous	ADJ
ftr-311	797	13	transfers	transfer	NOUN
ftr-311	797	14	,	,	PUNCT
ftr-311	797	15	51	51	NUM
ftr-311	797	16	yale	yale	PROPN
ftr-311	797	17	l.j	l.j	PROPN
ftr-311	797	18	.	.	PROPN
ftr-311	797	19	1	1	NUM
ftr-311	797	20	,	,	PUNCT
ftr-311	797	21	2–5	2–5	PROPN
ftr-311	797	22	,	,	PUNCT
ftr-311	797	23	9–10	9–10	PROPN
ftr-311	797	24	(	(	PUNCT
ftr-311	797	25	1941	1941	NUM
ftr-311	797	26	)	)	PUNCT
ftr-311	797	27	.	.	PUNCT
ftr-311	798	1	152	152	NUM
ftr-311	798	2	.	.	PUNCT
ftr-311	799	1	i	i	PRON
ftr-311	799	2	thank	thank	VERB
ftr-311	799	3	professor	professor	PROPN
ftr-311	799	4	susan	susan	PROPN
ftr-311	799	5	gary	gary	PROPN
ftr-311	799	6	for	for	ADP
ftr-311	799	7	her	her	PRON
ftr-311	799	8	articulation	articulation	NOUN
ftr-311	799	9	of	of	ADP
ftr-311	799	10	this	this	DET
ftr-311	799	11	point	point	NOUN
ftr-311	799	12	at	at	ADP
ftr-311	799	13	the	the	DET
ftr-311	799	14	nyu	nyu	PROPN
ftr-311	799	15	national	national	PROPN
ftr-311	799	16	center	center	PROPN
ftr-311	799	17	on	on	ADP
ftr-311	799	18	philanthropy	philanthropy	NOUN
ftr-311	799	19	and	and	CCONJ
ftr-311	799	20	law	law	NOUN
ftr-311	799	21	october	october	PROPN
ftr-311	799	22	,	,	PUNCT
ftr-311	799	23	2012	2012	NUM
ftr-311	799	24	,	,	PUNCT
ftr-311	799	25	conference	conference	NOUN
ftr-311	799	26	.	.	PUNCT
ftr-311	800	1	153	153	NUM
ftr-311	800	2	.	.	PUNCT
ftr-311	801	1	this	this	DET
ftr-311	801	2	professor	professor	NOUN
ftr-311	801	3	also	also	ADV
ftr-311	801	4	suggested	suggest	VERB
ftr-311	801	5	a	a	DET
ftr-311	801	6	broad	broad	ADJ
ftr-311	801	7	reasonable	reasonable	ADJ
ftr-311	801	8	cause	cause	NOUN
ftr-311	801	9	exception	exception	NOUN
ftr-311	801	10	.	.	PUNCT
ftr-311	802	1	i	i	PRON
ftr-311	802	2	discuss	discuss	VERB
ftr-311	802	3	this	this	DET
ftr-311	802	4	approach	approach	NOUN
ftr-311	802	5	below	below	ADV
ftr-311	802	6	,	,	PUNCT
ftr-311	802	7	in	in	ADP
ftr-311	802	8	connection	connection	NOUN
ftr-311	802	9	with	with	ADP
ftr-311	802	10	the	the	DET
ftr-311	802	11	current	current	ADJ
ftr-311	802	12	reasonable	reasonable	ADJ
ftr-311	802	13	cause	cause	NOUN
ftr-311	802	14	exception	exception	NOUN
ftr-311	802	15	.	.	PUNCT
ftr-311	803	1	154	154	NUM
ftr-311	803	2	.	.	PUNCT
ftr-311	804	1	joint	joint	ADJ
ftr-311	804	2	committee	committee	PROPN
ftr-311	804	3	on	on	ADP
ftr-311	804	4	taxation	taxation	NOUN
ftr-311	804	5	,	,	PUNCT
ftr-311	804	6	present	present	ADJ
ftr-311	804	7	law	law	NOUN
ftr-311	804	8	and	and	CCONJ
ftr-311	804	9	background	background	NOUN
ftr-311	804	10	relating	relate	VERB
ftr-311	804	11	to	to	ADP
ftr-311	804	12	the	the	DET
ftr-311	804	13	federal	federal	ADJ
ftr-311	804	14	tax	tax	NOUN
ftr-311	804	15	treatment	treatment	NOUN
ftr-311	804	16	of	of	ADP
ftr-311	804	17	charitable	charitable	ADJ
ftr-311	804	18	contributions	contribution	NOUN
ftr-311	804	19	,	,	PUNCT
ftr-311	804	20	jcx-4	jcx-4	ADV
ftr-311	804	21	-	-	X
ftr-311	804	22	13	13	NUM
ftr-311	804	23	,	,	PUNCT
ftr-311	804	24	at	at	ADP
ftr-311	804	25	42	42	NUM
ftr-311	804	26	(	(	PUNCT
ftr-311	804	27	feb	feb	PROPN
ftr-311	804	28	.	.	PROPN
ftr-311	804	29	11	11	NUM
ftr-311	804	30	,	,	PUNCT
ftr-311	804	31	2013	2013	NUM
ftr-311	804	32	)	)	PUNCT
ftr-311	804	33	.	.	PUNCT
ftr-311	805	1	the	the	DET
ftr-311	805	2	report	report	NOUN
ftr-311	805	3	continues	continue	VERB
ftr-311	805	4	,	,	PUNCT
ftr-311	805	5	“	"	PUNCT
ftr-311	805	6	valuation	valuation	NOUN
ftr-311	805	7	is	be	AUX
ftr-311	805	8	especially	especially	ADV
ftr-311	805	9	problematic	problematic	ADJ
ftr-311	805	10	because	because	SCONJ
ftr-311	805	11	the	the	DET
ftr-311	805	12	measure	measure	NOUN
ftr-311	805	13	of	of	ADP
ftr-311	805	14	the	the	DET
ftr-311	805	15	fair	fair	ADJ
ftr-311	805	16	market	market	NOUN
ftr-311	805	17	value	value	NOUN
ftr-311	805	18	of	of	ADP
ftr-311	805	19	the	the	DET
ftr-311	805	20	easement	easement	NOUN
ftr-311	805	21	.	.	PUNCT
ftr-311	805	22	.	.	PUNCT
ftr-311	806	1	.	.	PUNCT
ftr-311	807	1	is	be	AUX
ftr-311	807	2	highly	highly	ADV
ftr-311	807	3	speculative	speculative	ADJ
ftr-311	807	4	,	,	PUNCT
ftr-311	807	5	considering	consider	VERB
ftr-311	807	6	that	that	SCONJ
ftr-311	807	7	,	,	PUNCT
ftr-311	807	8	in	in	ADP
ftr-311	807	9	general	general	ADJ
ftr-311	807	10	,	,	PUNCT
ftr-311	807	11	there	there	PRON
ftr-311	807	12	is	be	VERB
ftr-311	807	13	no	no	DET
ftr-311	807	14	market	market	NOUN
ftr-311	807	15	and	and	CCONJ
ftr-311	807	16	thus	thus	ADV
ftr-311	807	17	no	no	DET
ftr-311	807	18	comparable	comparable	ADJ
ftr-311	807	19	sales	sale	NOUN
ftr-311	807	20	data	datum	NOUN
ftr-311	807	21	for	for	ADP
ftr-311	807	22	such	such	ADJ
ftr-311	807	23	easements	easement	NOUN
ftr-311	807	24	.	.	PUNCT
ftr-311	807	25	”	"	PUNCT
ftr-311	808	1	i	i	PRON
ftr-311	808	2	d.	d.	PROPN
ftr-311	808	3	the	the	DET
ftr-311	808	4	report	report	NOUN
ftr-311	808	5	also	also	ADV
ftr-311	808	6	notes	note	VERB
ftr-311	808	7	that	that	SCONJ
ftr-311	808	8	in	in	ADP
ftr-311	808	9	2004	2004	NUM
ftr-311	808	10	the	the	DET
ftr-311	808	11	irs	irs	PROPN
ftr-311	808	12	issued	issue	VERB
ftr-311	808	13	notice	notice	NOUN
ftr-311	808	14	2004	2004	NUM
ftr-311	808	15	-	-	SYM
ftr-311	808	16	41	41	NUM
ftr-311	808	17	,	,	PUNCT
ftr-311	808	18	2004	2004	NUM
ftr-311	808	19	-	-	SYM
ftr-311	808	20	1	1	NUM
ftr-311	808	21	c.b	c.b	PROPN
ftr-311	808	22	.	.	PROPN
ftr-311	808	23	31	31	NUM
ftr-311	808	24	,	,	PUNCT
ftr-311	808	25	informing	inform	VERB
ftr-311	808	26	taxpayers	taxpayer	NOUN
ftr-311	808	27	that	that	SCONJ
ftr-311	808	28	it	it	PRON
ftr-311	808	29	will	will	AUX
ftr-311	808	30	examine	examine	VERB
ftr-311	808	31	conservation	conservation	NOUN
ftr-311	808	32	easement	easement	ADJ
ftr-311	808	33	donations	donation	NOUN
ftr-311	808	34	closely	closely	ADV
ftr-311	808	35	.	.	PUNCT
ftr-311	809	1	i	i	PRON
ftr-311	809	2	d.	d.	PROPN
ftr-311	809	3	155	155	NUM
ftr-311	809	4	.	.	PUNCT
ftr-311	810	1	see	see	VERB
ftr-311	810	2	,	,	PUNCT
ftr-311	810	3	e.g.	e.g.	ADV
ftr-311	810	4	,	,	PUNCT
ftr-311	810	5	daniel	daniel	PROPN
ftr-311	810	6	halperin	halperin	PROPN
ftr-311	810	7	,	,	PUNCT
ftr-311	810	8	incentives	incentive	VERB
ftr-311	810	9	for	for	ADP
ftr-311	810	10	conservation	conservation	NOUN
ftr-311	810	11	easements	easement	NOUN
ftr-311	810	12	:	:	PUNCT
ftr-311	810	13	the	the	DET
ftr-311	810	14	charitable	charitable	ADJ
ftr-311	810	15	deduction	deduction	NOUN
ftr-311	810	16	or	or	CCONJ
ftr-311	810	17	a	a	DET
ftr-311	810	18	better	well	ADJ
ftr-311	810	19	way	way	NOUN
ftr-311	810	20	,	,	PUNCT
ftr-311	810	21	74	74	NUM
ftr-311	810	22	law	law	NOUN
ftr-311	810	23	&	&	CCONJ
ftr-311	810	24	contemp	contemp	NOUN
ftr-311	810	25	.	.	PUNCT
ftr-311	811	1	probs	prob	NOUN
ftr-311	811	2	.	.	PUNCT
ftr-311	812	1	29	29	NUM
ftr-311	812	2	(	(	PUNCT
ftr-311	812	3	2011	2011	NUM
ftr-311	812	4	)	)	PUNCT
ftr-311	812	5	.	.	PUNCT
ftr-311	813	1	310	310	NUM
ftr-311	813	2	florida	florida	PROPN
ftr-311	813	3	tax	tax	PROPN
ftr-311	813	4	review	review	NOUN
ftr-311	813	5	[	[	X
ftr-311	813	6	vol	vol	NOUN
ftr-311	813	7	.	.	PUNCT
ftr-311	814	1	14:7	14:7	NUM
ftr-311	814	2	interest.156	interest.156	DET
ftr-311	814	3	recent	recent	ADJ
ftr-311	814	4	recommendations	recommendation	NOUN
ftr-311	814	5	made	make	VERB
ftr-311	814	6	by	by	ADP
ftr-311	814	7	nancy	nancy	PROPN
ftr-311	814	8	mclaughlin	mclaughlin	PROPN
ftr-311	814	9	focus	focus	VERB
ftr-311	814	10	on	on	ADP
ftr-311	814	11	the	the	DET
ftr-311	814	12	“	"	PUNCT
ftr-311	814	13	granted	grant	VERB
ftr-311	814	14	in	in	ADP
ftr-311	814	15	perpetuity	perpetuity	NOUN
ftr-311	814	16	”	"	PUNCT
ftr-311	814	17	requirement	requirement	NOUN
ftr-311	814	18	and	and	CCONJ
ftr-311	814	19	include	include	VERB
ftr-311	814	20	additional	additional	ADJ
ftr-311	814	21	reporting	reporting	NOUN
ftr-311	814	22	on	on	ADP
ftr-311	814	23	form	form	NOUN
ftr-311	814	24	990	990	NUM
ftr-311	814	25	for	for	ADP
ftr-311	814	26	organizations	organization	NOUN
ftr-311	814	27	that	that	PRON
ftr-311	814	28	modify	modify	VERB
ftr-311	814	29	,	,	PUNCT
ftr-311	814	30	release	release	NOUN
ftr-311	814	31	,	,	PUNCT
ftr-311	814	32	or	or	CCONJ
ftr-311	814	33	extinguish	extinguish	VERB
ftr-311	814	34	easements	easement	NOUN
ftr-311	814	35	,	,	PUNCT
ftr-311	814	36	and	and	CCONJ
ftr-311	814	37	requiring	require	VERB
ftr-311	814	38	similar	similar	ADJ
ftr-311	814	39	reporting	reporting	NOUN
ftr-311	814	40	by	by	ADP
ftr-311	814	41	governmental	governmental	ADJ
ftr-311	814	42	entities.157	entities.157	NOUN
ftr-311	814	43	for	for	ADP
ftr-311	814	44	at	at	ADP
ftr-311	814	45	least	least	ADJ
ftr-311	814	46	some	some	PRON
ftr-311	814	47	real	real	ADJ
ftr-311	814	48	estate	estate	NOUN
ftr-311	814	49	donations	donation	NOUN
ftr-311	814	50	,	,	PUNCT
ftr-311	814	51	an	an	DET
ftr-311	814	52	advisory	advisory	ADJ
ftr-311	814	53	council	council	NOUN
ftr-311	814	54	similar	similar	ADJ
ftr-311	814	55	to	to	ADP
ftr-311	814	56	the	the	DET
ftr-311	814	57	irs	irs	PROPN
ftr-311	814	58	art	art	NOUN
ftr-311	814	59	advisory	advisory	ADJ
ftr-311	814	60	panel	panel	NOUN
ftr-311	814	61	could	could	AUX
ftr-311	814	62	be	be	AUX
ftr-311	814	63	helpful.158	helpful.158	PROPN
ftr-311	814	64	the	the	DET
ftr-311	814	65	art	art	NOUN
ftr-311	814	66	advisory	advisory	ADJ
ftr-311	814	67	panel	panel	NOUN
ftr-311	814	68	,	,	PUNCT
ftr-311	814	69	created	create	VERB
ftr-311	814	70	in	in	ADP
ftr-311	814	71	1968	1968	NUM
ftr-311	814	72	,	,	PUNCT
ftr-311	814	73	advises	advise	VERB
ftr-311	814	74	and	and	CCONJ
ftr-311	814	75	makes	make	VERB
ftr-311	814	76	recommendation	recommendation	NOUN
ftr-311	814	77	to	to	ADP
ftr-311	814	78	the	the	DET
ftr-311	814	79	art	art	NOUN
ftr-311	814	80	appraisal	appraisal	NOUN
ftr-311	814	81	services	service	NOUN
ftr-311	814	82	unit	unit	NOUN
ftr-311	814	83	of	of	ADP
ftr-311	814	84	the	the	DET
ftr-311	814	85	irs	irs	PROPN
ftr-311	814	86	office	office	NOUN
ftr-311	814	87	of	of	ADP
ftr-311	814	88	appeals	appeal	NOUN
ftr-311	814	89	.	.	PUNCT
ftr-311	815	1	twenty	twenty	NUM
ftr-311	815	2	-	-	PUNCT
ftr-311	815	3	five	five	NUM
ftr-311	815	4	renowned	renowned	ADJ
ftr-311	815	5	art	art	NOUN
ftr-311	815	6	experts	expert	NOUN
ftr-311	815	7	,	,	PUNCT
ftr-311	815	8	who	who	PRON
ftr-311	815	9	volunteer	volunteer	VERB
ftr-311	815	10	their	their	PRON
ftr-311	815	11	time	time	NOUN
ftr-311	815	12	,	,	PUNCT
ftr-311	815	13	evaluate	evaluate	VERB
ftr-311	815	14	and	and	CCONJ
ftr-311	815	15	review	review	VERB
ftr-311	815	16	appraisals	appraisal	NOUN
ftr-311	815	17	of	of	ADP
ftr-311	815	18	works	work	NOUN
ftr-311	815	19	of	of	ADP
ftr-311	815	20	art	art	NOUN
ftr-311	815	21	in	in	ADP
ftr-311	815	22	closed	closed	ADJ
ftr-311	815	23	meetings	meeting	NOUN
ftr-311	815	24	.	.	PUNCT
ftr-311	816	1	all	all	DET
ftr-311	816	2	tax	tax	NOUN
ftr-311	816	3	returns	return	NOUN
ftr-311	816	4	with	with	ADP
ftr-311	816	5	an	an	DET
ftr-311	816	6	appraisal	appraisal	NOUN
ftr-311	816	7	of	of	ADP
ftr-311	816	8	a	a	DET
ftr-311	816	9	single	single	ADJ
ftr-311	816	10	work	work	NOUN
ftr-311	816	11	of	of	ADP
ftr-311	816	12	art	art	NOUN
ftr-311	816	13	or	or	CCONJ
ftr-311	816	14	cultural	cultural	ADJ
ftr-311	816	15	property	property	NOUN
ftr-311	816	16	valued	value	VERB
ftr-311	816	17	at	at	ADP
ftr-311	816	18	$	$	SYM
ftr-311	816	19	50,000	50,000	NUM
ftr-311	816	20	or	or	CCONJ
ftr-311	816	21	more	more	ADJ
ftr-311	816	22	that	that	PRON
ftr-311	816	23	has	have	AUX
ftr-311	816	24	been	be	AUX
ftr-311	816	25	selected	select	VERB
ftr-311	816	26	for	for	ADP
ftr-311	816	27	audit	audit	NOUN
ftr-311	816	28	must	must	AUX
ftr-311	816	29	be	be	AUX
ftr-311	816	30	referred	refer	VERB
ftr-311	816	31	to	to	ADP
ftr-311	816	32	the	the	DET
ftr-311	816	33	panel	panel	NOUN
ftr-311	816	34	.	.	PUNCT
ftr-311	817	1	the	the	DET
ftr-311	817	2	panel	panel	NOUN
ftr-311	817	3	’s	’s	PART
ftr-311	817	4	recommendations	recommendation	NOUN
ftr-311	817	5	are	be	AUX
ftr-311	817	6	advisory	advisory	ADJ
ftr-311	817	7	,	,	PUNCT
ftr-311	817	8	but	but	CCONJ
ftr-311	817	9	the	the	DET
ftr-311	817	10	irs	irs	PROPN
ftr-311	817	11	has	have	AUX
ftr-311	817	12	adopted	adopt	VERB
ftr-311	817	13	93	93	NUM
ftr-311	817	14	percent	percent	NOUN
ftr-311	817	15	of	of	ADP
ftr-311	817	16	the	the	DET
ftr-311	817	17	panel	panel	NOUN
ftr-311	817	18	’s	’s	PART
ftr-311	817	19	recommendations	recommendation	NOUN
ftr-311	817	20	in	in	ADP
ftr-311	817	21	full	full	ADJ
ftr-311	817	22	.	.	PUNCT
ftr-311	818	1	while	while	SCONJ
ftr-311	818	2	the	the	DET
ftr-311	818	3	work	work	NOUN
ftr-311	818	4	of	of	ADP
ftr-311	818	5	the	the	DET
ftr-311	818	6	panel	panel	NOUN
ftr-311	818	7	goes	go	VERB
ftr-311	818	8	to	to	ADP
ftr-311	818	9	valuation	valuation	NOUN
ftr-311	818	10	issues	issue	NOUN
ftr-311	818	11	during	during	ADP
ftr-311	818	12	audit	audit	NOUN
ftr-311	818	13	rather	rather	ADV
ftr-311	818	14	than	than	ADP
ftr-311	818	15	substantiation	substantiation	NOUN
ftr-311	818	16	of	of	ADP
ftr-311	818	17	deductions	deduction	NOUN
ftr-311	818	18	claimed	claim	VERB
ftr-311	818	19	on	on	ADP
ftr-311	818	20	tax	tax	NOUN
ftr-311	818	21	returns	return	NOUN
ftr-311	818	22	,	,	PUNCT
ftr-311	818	23	expanding	expand	VERB
ftr-311	818	24	such	such	ADJ
ftr-311	818	25	panels	panel	NOUN
ftr-311	818	26	might	might	AUX
ftr-311	818	27	make	make	VERB
ftr-311	818	28	it	it	PRON
ftr-311	818	29	possible	possible	ADJ
ftr-311	818	30	to	to	PART
ftr-311	818	31	loosen	loosen	VERB
ftr-311	818	32	some	some	DET
ftr-311	818	33	substantiation	substantiation	NOUN
ftr-311	818	34	rules	rule	NOUN
ftr-311	818	35	.	.	PUNCT
ftr-311	819	1	expansion	expansion	NOUN
ftr-311	819	2	of	of	ADP
ftr-311	819	3	appraisal	appraisal	NOUN
ftr-311	819	4	panels	panel	NOUN
ftr-311	819	5	to	to	ADP
ftr-311	819	6	other	other	ADJ
ftr-311	819	7	types	type	NOUN
ftr-311	819	8	of	of	ADP
ftr-311	819	9	gifts	gift	NOUN
ftr-311	819	10	would	would	AUX
ftr-311	819	11	,	,	PUNCT
ftr-311	819	12	of	of	ADP
ftr-311	819	13	course	course	NOUN
ftr-311	819	14	,	,	PUNCT
ftr-311	819	15	involve	involve	VERB
ftr-311	819	16	costs	cost	NOUN
ftr-311	819	17	.	.	PUNCT
ftr-311	820	1	under	under	ADP
ftr-311	820	2	current	current	ADJ
ftr-311	820	3	law	law	NOUN
ftr-311	820	4	,	,	PUNCT
ftr-311	820	5	taxpayers	taxpayer	NOUN
ftr-311	820	6	who	who	PRON
ftr-311	820	7	make	make	VERB
ftr-311	820	8	a	a	DET
ftr-311	820	9	charitable	charitable	ADJ
ftr-311	820	10	contribution	contribution	NOUN
ftr-311	820	11	of	of	ADP
ftr-311	820	12	an	an	DET
ftr-311	820	13	item	item	NOUN
ftr-311	820	14	of	of	ADP
ftr-311	820	15	art	art	NOUN
ftr-311	820	16	that	that	PRON
ftr-311	820	17	has	have	AUX
ftr-311	820	18	been	be	AUX
ftr-311	820	19	appraised	appraise	VERB
ftr-311	820	20	at	at	ADP
ftr-311	820	21	$	$	SYM
ftr-311	820	22	50,000	50,000	NUM
ftr-311	820	23	or	or	CCONJ
ftr-311	820	24	more	more	ADJ
ftr-311	820	25	may	may	AUX
ftr-311	820	26	request	request	VERB
ftr-311	820	27	a	a	DET
ftr-311	820	28	statement	statement	NOUN
ftr-311	820	29	of	of	ADP
ftr-311	820	30	value	value	NOUN
ftr-311	820	31	from	from	ADP
ftr-311	820	32	the	the	DET
ftr-311	820	33	irs	irs	PROPN
ftr-311	820	34	for	for	ADP
ftr-311	820	35	income	income	NOUN
ftr-311	820	36	tax	tax	NOUN
ftr-311	820	37	charitable	charitable	ADJ
ftr-311	820	38	deduction	deduction	NOUN
ftr-311	820	39	purposes	purpose	NOUN
ftr-311	820	40	.	.	PUNCT
ftr-311	821	1	such	such	DET
ftr-311	821	2	a	a	DET
ftr-311	821	3	request	request	NOUN
ftr-311	821	4	must	must	AUX
ftr-311	821	5	include	include	VERB
ftr-311	821	6	a	a	DET
ftr-311	821	7	qualified	qualified	ADJ
ftr-311	821	8	appraisal	appraisal	NOUN
ftr-311	821	9	,	,	PUNCT
ftr-311	821	10	an	an	DET
ftr-311	821	11	appraisal	appraisal	NOUN
ftr-311	821	12	summary	summary	NOUN
ftr-311	821	13	,	,	PUNCT
ftr-311	821	14	and	and	CCONJ
ftr-311	821	15	a	a	DET
ftr-311	821	16	user	user	NOUN
ftr-311	821	17	fee	fee	NOUN
ftr-311	821	18	in	in	ADP
ftr-311	821	19	the	the	DET
ftr-311	821	20	amount	amount	NOUN
ftr-311	821	21	of	of	ADP
ftr-311	821	22	$	$	SYM
ftr-311	821	23	2,500	2,500	NUM
ftr-311	821	24	(	(	PUNCT
ftr-311	821	25	for	for	ADP
ftr-311	821	26	up	up	ADP
ftr-311	821	27	to	to	PART
ftr-311	821	28	three	three	NUM
ftr-311	821	29	items	item	NOUN
ftr-311	821	30	of	of	ADP
ftr-311	821	31	art	art	NOUN
ftr-311	821	32	)	)	PUNCT
ftr-311	821	33	and	and	CCONJ
ftr-311	821	34	must	must	AUX
ftr-311	821	35	be	be	AUX
ftr-311	821	36	filed	file	VERB
ftr-311	821	37	before	before	ADP
ftr-311	821	38	filing	file	VERB
ftr-311	821	39	the	the	DET
ftr-311	821	40	first	first	ADJ
ftr-311	821	41	income	income	NOUN
ftr-311	821	42	tax	tax	NOUN
ftr-311	821	43	return	return	NOUN
ftr-311	821	44	that	that	PRON
ftr-311	821	45	reports	report	VERB
ftr-311	821	46	the	the	DET
ftr-311	821	47	charitable	charitable	ADJ
ftr-311	821	48	contribution.159	contribution.159	VERB
ftr-311	821	49	the	the	DET
ftr-311	821	50	availability	availability	NOUN
ftr-311	821	51	of	of	ADP
ftr-311	821	52	statements	statement	NOUN
ftr-311	821	53	of	of	ADP
ftr-311	821	54	value	value	NOUN
ftr-311	821	55	,	,	PUNCT
ftr-311	821	56	with	with	ADP
ftr-311	821	57	appropriate	appropriate	ADJ
ftr-311	821	58	user	user	NOUN
ftr-311	821	59	fees	fee	NOUN
ftr-311	821	60	,	,	PUNCT
ftr-311	821	61	could	could	AUX
ftr-311	821	62	be	be	AUX
ftr-311	821	63	expanded	expand	VERB
ftr-311	821	64	to	to	ADP
ftr-311	821	65	other	other	ADJ
ftr-311	821	66	types	type	NOUN
ftr-311	821	67	of	of	ADP
ftr-311	821	68	property	property	NOUN
ftr-311	821	69	.	.	PUNCT
ftr-311	822	1	changes	change	NOUN
ftr-311	822	2	to	to	ADP
ftr-311	822	3	regulations	regulation	NOUN
ftr-311	822	4	are	be	AUX
ftr-311	822	5	also	also	ADV
ftr-311	822	6	possible	possible	ADJ
ftr-311	822	7	.	.	PUNCT
ftr-311	823	1	both	both	DET
ftr-311	823	2	section	section	NOUN
ftr-311	823	3	170(f)(8	170(f)(8	NUM
ftr-311	823	4	)	)	PUNCT
ftr-311	824	1	,	,	PUNCT
ftr-311	824	2	the	the	DET
ftr-311	824	3	provision	provision	NOUN
ftr-311	824	4	requiring	require	VERB
ftr-311	824	5	the	the	DET
ftr-311	824	6	contemporaneous	contemporaneous	ADJ
ftr-311	824	7	written	write	VERB
ftr-311	824	8	acknowledgment	acknowledgment	NOUN
ftr-311	824	9	,	,	PUNCT
ftr-311	824	10	and	and	CCONJ
ftr-311	824	11	section	section	NOUN
ftr-311	824	12	170(f)(11	170(f)(11	NUM
ftr-311	824	13	)	)	PUNCT
ftr-311	824	14	,	,	PUNCT
ftr-311	824	15	the	the	DET
ftr-311	824	16	provision	provision	NOUN
ftr-311	824	17	setting	set	VERB
ftr-311	824	18	forth	forth	ADP
ftr-311	824	19	requirements	requirement	NOUN
ftr-311	824	20	for	for	ADP
ftr-311	824	21	the	the	DET
ftr-311	824	22	qualified	qualified	ADJ
ftr-311	824	23	appraisal	appraisal	NOUN
ftr-311	824	24	and	and	CCONJ
ftr-311	824	25	qualified	qualified	ADJ
ftr-311	824	26	appraiser	appraiser	NOUN
ftr-311	824	27	,	,	PUNCT
ftr-311	824	28	authorize	authorize	VERB
ftr-311	824	29	regulations	regulation	NOUN
ftr-311	824	30	“	"	PUNCT
ftr-311	824	31	that	that	PRON
ftr-311	824	32	may	may	AUX
ftr-311	824	33	provide	provide	VERB
ftr-311	824	34	that	that	SCONJ
ftr-311	824	35	some	some	PRON
ftr-311	824	36	or	or	CCONJ
ftr-311	824	37	all	all	PRON
ftr-311	824	38	of	of	ADP
ftr-311	824	39	the	the	DET
ftr-311	824	40	requirements	requirement	NOUN
ftr-311	824	41	[	[	X
ftr-311	824	42	of	of	ADP
ftr-311	824	43	the	the	DET
ftr-311	824	44	respective	respective	ADJ
ftr-311	824	45	provisions	provision	NOUN
ftr-311	824	46	]	]	PUNCT
ftr-311	824	47	do	do	VERB
ftr-311	824	48	not	not	PART
ftr-311	824	49	156	156	NUM
ftr-311	824	50	.	.	PUNCT
ftr-311	825	1	roger	roger	PROPN
ftr-311	825	2	colinvaux	colinvaux	PROPN
ftr-311	825	3	,	,	PUNCT
ftr-311	825	4	the	the	DET
ftr-311	825	5	conservation	conservation	NOUN
ftr-311	825	6	easement	easement	ADJ
ftr-311	825	7	tax	tax	NOUN
ftr-311	825	8	expenditure	expenditure	NOUN
ftr-311	825	9	:	:	PUNCT
ftr-311	825	10	in	in	ADP
ftr-311	825	11	search	search	NOUN
ftr-311	825	12	of	of	ADP
ftr-311	825	13	conservation	conservation	NOUN
ftr-311	825	14	value	value	NOUN
ftr-311	825	15	,	,	PUNCT
ftr-311	825	16	37	37	NUM
ftr-311	825	17	colum	colum	NOUN
ftr-311	825	18	.	.	PUNCT
ftr-311	826	1	j.	j.	PROPN
ftr-311	826	2	envtl	envtl	PROPN
ftr-311	826	3	.	.	PUNCT
ftr-311	827	1	l.	l.	PROPN
ftr-311	827	2	1	1	NUM
ftr-311	827	3	(	(	PUNCT
ftr-311	827	4	2012	2012	NUM
ftr-311	827	5	)	)	PUNCT
ftr-311	827	6	.	.	PUNCT
ftr-311	828	1	157	157	NUM
ftr-311	828	2	.	.	PUNCT
ftr-311	829	1	nancy	nancy	PROPN
ftr-311	829	2	a.	a.	PROPN
ftr-311	829	3	mclaughlin	mclaughlin	PROPN
ftr-311	829	4	,	,	PUNCT
ftr-311	829	5	extinguishing	extinguish	VERB
ftr-311	829	6	and	and	CCONJ
ftr-311	829	7	amending	amend	VERB
ftr-311	829	8	tax	tax	NOUN
ftr-311	829	9	-	-	PUNCT
ftr-311	829	10	deductible	deductible	ADJ
ftr-311	829	11	conservation	conservation	NOUN
ftr-311	829	12	easements	easement	NOUN
ftr-311	829	13	:	:	PUNCT
ftr-311	829	14	protecting	protect	VERB
ftr-311	829	15	the	the	DET
ftr-311	829	16	federal	federal	ADJ
ftr-311	829	17	investment	investment	NOUN
ftr-311	829	18	after	after	ADP
ftr-311	829	19	carpenter	carpenter	NOUN
ftr-311	829	20	,	,	PUNCT
ftr-311	829	21	simmons	simmon	NOUN
ftr-311	829	22	,	,	PUNCT
ftr-311	829	23	and	and	CCONJ
ftr-311	829	24	kaufman	kaufman	PROPN
ftr-311	829	25	,	,	PUNCT
ftr-311	829	26	13	13	NUM
ftr-311	829	27	fla	fla	NOUN
ftr-311	829	28	.	.	PUNCT
ftr-311	830	1	tax	tax	PROPN
ftr-311	830	2	rev	rev	PROPN
ftr-311	830	3	.	.	PROPN
ftr-311	830	4	217	217	NUM
ftr-311	830	5	,	,	PUNCT
ftr-311	830	6	295	295	NUM
ftr-311	830	7	(	(	PUNCT
ftr-311	830	8	2012	2012	NUM
ftr-311	830	9	)	)	PUNCT
ftr-311	830	10	.	.	PUNCT
ftr-311	831	1	158	158	X
ftr-311	831	2	.	.	PUNCT
ftr-311	832	1	this	this	DET
ftr-311	832	2	description	description	NOUN
ftr-311	832	3	is	be	AUX
ftr-311	832	4	based	base	VERB
ftr-311	832	5	on	on	ADP
ftr-311	832	6	the	the	DET
ftr-311	832	7	annual	annual	ADJ
ftr-311	832	8	summary	summary	NOUN
ftr-311	832	9	report	report	NOUN
ftr-311	832	10	for	for	ADP
ftr-311	832	11	fiscal	fiscal	ADJ
ftr-311	832	12	year	year	NOUN
ftr-311	832	13	2011	2011	NUM
ftr-311	832	14	of	of	ADP
ftr-311	832	15	the	the	DET
ftr-311	832	16	art	art	NOUN
ftr-311	832	17	advisory	advisory	ADJ
ftr-311	832	18	panel	panel	NOUN
ftr-311	832	19	of	of	ADP
ftr-311	832	20	the	the	DET
ftr-311	832	21	commissioner	commissioner	NOUN
ftr-311	832	22	of	of	ADP
ftr-311	832	23	the	the	DET
ftr-311	832	24	internal	internal	ADJ
ftr-311	832	25	revenue	revenue	NOUN
ftr-311	832	26	,	,	PUNCT
ftr-311	832	27	http://www.irs.gov/pub/irs-utl/annrep2011.pdf	http://www.irs.gov/pub/irs-utl/annrep2011.pdf	PUNCT
ftr-311	832	28	http://www.irs.gov/pub/irs-utl/annrep	http://www.irs.gov/pub/irs-utl/annrep	NOUN
ftr-311	832	29	2011.pdf	2011.pdf	NOUN
ftr-311	832	30	and	and	CCONJ
ftr-311	832	31	the	the	DET
ftr-311	832	32	irs	irs	PROPN
ftr-311	832	33	webpage	webpage	NOUN
ftr-311	832	34	on	on	ADP
ftr-311	832	35	art	art	NOUN
ftr-311	832	36	appraisal	appraisal	NOUN
ftr-311	832	37	services	service	NOUN
ftr-311	832	38	,	,	PUNCT
ftr-311	832	39	http://www.irs.gov/	http://www.irs.gov/	NOUN
ftr-311	832	40	individuals	individual	NOUN
ftr-311	832	41	/	/	SYM
ftr-311	832	42	art	art	NOUN
ftr-311	832	43	-	-	PUNCT
ftr-311	832	44	appraisal	appraisal	NOUN
ftr-311	832	45	-	-	PUNCT
ftr-311	832	46	services	service	NOUN
ftr-311	832	47	.	.	PUNCT
ftr-311	833	1	159	159	NUM
ftr-311	833	2	.	.	PUNCT
ftr-311	833	3	rev	rev	PROPN
ftr-311	833	4	.	.	PROPN
ftr-311	833	5	proc	proc	PROPN
ftr-311	833	6	.	.	PUNCT
ftr-311	834	1	96	96	NUM
ftr-311	834	2	-	-	SYM
ftr-311	834	3	15	15	NUM
ftr-311	834	4	,	,	PUNCT
ftr-311	834	5	1996	1996	NUM
ftr-311	834	6	-	-	SYM
ftr-311	834	7	1	1	NUM
ftr-311	834	8	c.b	c.b	PROPN
ftr-311	834	9	.	.	PROPN
ftr-311	834	10	627	627	NUM
ftr-311	834	11	;	;	PUNCT
ftr-311	834	12	see	see	VERB
ftr-311	834	13	also	also	ADV
ftr-311	834	14	irs	irs	PROPN
ftr-311	834	15	,	,	PUNCT
ftr-311	834	16	art	art	NOUN
ftr-311	834	17	appraisal	appraisal	NOUN
ftr-311	834	18	services	service	NOUN
ftr-311	834	19	,	,	PUNCT
ftr-311	834	20	http://www.irs.gov/individuals/art-appraisal-services	http://www.irs.gov/individuals/art-appraisal-service	NOUN
ftr-311	834	21	(	(	PUNCT
ftr-311	834	22	last	last	ADJ
ftr-311	834	23	updated	update	VERB
ftr-311	834	24	jan	jan	PROPN
ftr-311	834	25	.	.	PROPN
ftr-311	834	26	25	25	NUM
ftr-311	834	27	,	,	PUNCT
ftr-311	834	28	2013	2013	NUM
ftr-311	834	29	)	)	PUNCT
ftr-311	834	30	.	.	PUNCT
ftr-311	835	1	2013	2013	NUM
ftr-311	835	2	]	]	PUNCT
ftr-311	835	3	reforming	reform	VERB
ftr-311	835	4	the	the	DET
ftr-311	835	5	charitable	charitable	ADJ
ftr-311	835	6	contribution	contribution	NOUN
ftr-311	835	7	substantiation	substantiation	NOUN
ftr-311	835	8	rules	rule	VERB
ftr-311	835	9	311	311	NUM
ftr-311	835	10	apply	apply	VERB
ftr-311	835	11	in	in	ADP
ftr-311	835	12	appropriate	appropriate	ADJ
ftr-311	835	13	cases	case	NOUN
ftr-311	835	14	.	.	PUNCT
ftr-311	836	1	”160	”160	PROPN
ftr-311	837	1	thus	thus	ADV
ftr-311	837	2	,	,	PUNCT
ftr-311	837	3	the	the	DET
ftr-311	837	4	irs	irs	PROPN
ftr-311	837	5	and	and	CCONJ
ftr-311	837	6	treasury	treasury	PROPN
ftr-311	837	7	have	have	VERB
ftr-311	837	8	the	the	DET
ftr-311	837	9	ability	ability	NOUN
ftr-311	837	10	to	to	PART
ftr-311	837	11	promulgate	promulgate	VERB
ftr-311	837	12	regulations	regulation	NOUN
ftr-311	837	13	to	to	PART
ftr-311	837	14	give	give	VERB
ftr-311	837	15	relief	relief	NOUN
ftr-311	837	16	from	from	ADP
ftr-311	837	17	the	the	DET
ftr-311	837	18	rigors	rigor	NOUN
ftr-311	837	19	of	of	ADP
ftr-311	837	20	the	the	DET
ftr-311	837	21	substantiation	substantiation	NOUN
ftr-311	837	22	rules	rule	NOUN
ftr-311	837	23	.	.	PUNCT
ftr-311	838	1	the	the	DET
ftr-311	838	2	irs	irs	PROPN
ftr-311	838	3	and	and	CCONJ
ftr-311	838	4	treasury	treasury	NOUN
ftr-311	838	5	,	,	PUNCT
ftr-311	838	6	perhaps	perhaps	ADV
ftr-311	838	7	with	with	ADP
ftr-311	838	8	congressional	congressional	ADJ
ftr-311	838	9	urging	urging	NOUN
ftr-311	838	10	or	or	CCONJ
ftr-311	838	11	direction	direction	NOUN
ftr-311	838	12	,	,	PUNCT
ftr-311	838	13	could	could	AUX
ftr-311	838	14	revise	revise	VERB
ftr-311	838	15	the	the	DET
ftr-311	838	16	proposed	propose	VERB
ftr-311	838	17	regulations	regulation	NOUN
ftr-311	838	18	regarding	regard	VERB
ftr-311	838	19	“	"	PUNCT
ftr-311	838	20	reasonable	reasonable	ADJ
ftr-311	838	21	cause	cause	NOUN
ftr-311	838	22	”	"	PUNCT
ftr-311	838	23	for	for	ADP
ftr-311	838	24	failure	failure	NOUN
ftr-311	838	25	to	to	PART
ftr-311	838	26	follow	follow	VERB
ftr-311	838	27	the	the	DET
ftr-311	838	28	qualified	qualified	ADJ
ftr-311	838	29	appraisal	appraisal	NOUN
ftr-311	838	30	and	and	CCONJ
ftr-311	838	31	qualified	qualified	ADJ
ftr-311	838	32	appraiser	appraiser	NOUN
ftr-311	838	33	rules	rule	NOUN
ftr-311	838	34	.	.	PUNCT
ftr-311	839	1	rather	rather	ADV
ftr-311	839	2	than	than	ADP
ftr-311	839	3	strictly	strictly	ADV
ftr-311	839	4	construing	construe	VERB
ftr-311	839	5	the	the	DET
ftr-311	839	6	exception	exception	NOUN
ftr-311	839	7	,	,	PUNCT
ftr-311	839	8	the	the	DET
ftr-311	839	9	irs	irs	PROPN
ftr-311	839	10	and	and	CCONJ
ftr-311	839	11	treasury	treasury	PROPN
ftr-311	839	12	could	could	AUX
ftr-311	839	13	provide	provide	VERB
ftr-311	839	14	some	some	DET
ftr-311	839	15	safe	safe	ADJ
ftr-311	839	16	harbors	harbor	NOUN
ftr-311	839	17	that	that	PRON
ftr-311	839	18	address	address	VERB
ftr-311	839	19	some	some	PRON
ftr-311	839	20	commonly	commonly	ADV
ftr-311	839	21	encountered	encounter	VERB
ftr-311	839	22	small	small	ADJ
ftr-311	839	23	problems	problem	NOUN
ftr-311	839	24	,	,	PUNCT
ftr-311	839	25	such	such	ADJ
ftr-311	839	26	as	as	ADP
ftr-311	839	27	failure	failure	NOUN
ftr-311	839	28	to	to	PART
ftr-311	839	29	specify	specify	VERB
ftr-311	839	30	that	that	SCONJ
ftr-311	839	31	an	an	DET
ftr-311	839	32	appraisal	appraisal	NOUN
ftr-311	839	33	was	be	AUX
ftr-311	839	34	prepared	prepare	VERB
ftr-311	839	35	for	for	ADP
ftr-311	839	36	income	income	NOUN
ftr-311	839	37	tax	tax	NOUN
ftr-311	839	38	purposes	purpose	NOUN
ftr-311	839	39	.	.	PUNCT
ftr-311	840	1	given	give	VERB
ftr-311	840	2	the	the	DET
ftr-311	840	3	regulatory	regulatory	ADJ
ftr-311	840	4	authority	authority	NOUN
ftr-311	840	5	to	to	PART
ftr-311	840	6	create	create	VERB
ftr-311	840	7	exceptions	exception	NOUN
ftr-311	840	8	,	,	PUNCT
ftr-311	840	9	even	even	ADV
ftr-311	840	10	without	without	ADP
ftr-311	840	11	legislative	legislative	ADJ
ftr-311	840	12	action	action	NOUN
ftr-311	840	13	,	,	PUNCT
ftr-311	840	14	“	"	PUNCT
ftr-311	840	15	reasonable	reasonable	ADJ
ftr-311	840	16	cause	cause	NOUN
ftr-311	840	17	”	"	PUNCT
ftr-311	840	18	relief	relief	NOUN
ftr-311	840	19	could	could	AUX
ftr-311	840	20	be	be	AUX
ftr-311	840	21	extended	extend	VERB
ftr-311	840	22	as	as	ADV
ftr-311	840	23	well	well	ADV
ftr-311	840	24	to	to	ADP
ftr-311	840	25	the	the	DET
ftr-311	840	26	contemporaneous	contemporaneous	ADJ
ftr-311	840	27	acknowledgment	acknowledgment	NOUN
ftr-311	840	28	requirement	requirement	NOUN
ftr-311	840	29	for	for	ADP
ftr-311	840	30	taxpayers	taxpayer	NOUN
ftr-311	840	31	unable	unable	ADJ
ftr-311	840	32	to	to	PART
ftr-311	840	33	obtain	obtain	VERB
ftr-311	840	34	the	the	DET
ftr-311	840	35	required	require	VERB
ftr-311	840	36	documentation	documentation	NOUN
ftr-311	840	37	from	from	ADP
ftr-311	840	38	the	the	DET
ftr-311	840	39	charity	charity	NOUN
ftr-311	840	40	,	,	PUNCT
ftr-311	840	41	despite	despite	SCONJ
ftr-311	840	42	attempts	attempt	NOUN
ftr-311	840	43	to	to	PART
ftr-311	840	44	do	do	AUX
ftr-311	840	45	so	so	ADV
ftr-311	840	46	.	.	PUNCT
ftr-311	841	1	(	(	PUNCT
ftr-311	841	2	a	a	DET
ftr-311	841	3	donee	donee	NOUN
ftr-311	841	4	charity	charity	NOUN
ftr-311	841	5	,	,	PUNCT
ftr-311	841	6	for	for	ADP
ftr-311	841	7	example	example	NOUN
ftr-311	841	8	,	,	PUNCT
ftr-311	841	9	could	could	AUX
ftr-311	841	10	have	have	AUX
ftr-311	841	11	dissolved	dissolve	VERB
ftr-311	841	12	or	or	CCONJ
ftr-311	841	13	not	not	PART
ftr-311	841	14	respond	respond	VERB
ftr-311	841	15	to	to	ADP
ftr-311	841	16	a	a	DET
ftr-311	841	17	donor	donor	NOUN
ftr-311	841	18	’s	’s	PART
ftr-311	841	19	request	request	NOUN
ftr-311	841	20	for	for	ADP
ftr-311	841	21	the	the	DET
ftr-311	841	22	information	information	NOUN
ftr-311	841	23	.	.	PUNCT
ftr-311	841	24	)	)	PUNCT
ftr-311	842	1	in	in	ADP
ftr-311	842	2	adopting	adopt	VERB
ftr-311	842	3	a	a	DET
ftr-311	842	4	“	"	PUNCT
ftr-311	842	5	reasonable	reasonable	ADJ
ftr-311	842	6	cause	cause	NOUN
ftr-311	842	7	”	"	PUNCT
ftr-311	842	8	provision	provision	NOUN
ftr-311	842	9	,	,	PUNCT
ftr-311	842	10	the	the	DET
ftr-311	842	11	proposed	propose	VERB
ftr-311	842	12	regulations	regulation	NOUN
ftr-311	842	13	for	for	ADP
ftr-311	842	14	implementing	implement	VERB
ftr-311	842	15	the	the	DET
ftr-311	842	16	ajca	ajca	NOUN
ftr-311	842	17	and	and	CCONJ
ftr-311	842	18	the	the	DET
ftr-311	842	19	ppa	ppa	PROPN
ftr-311	842	20	eliminate	eliminate	VERB
ftr-311	842	21	the	the	DET
ftr-311	842	22	provision	provision	NOUN
ftr-311	842	23	of	of	ADP
ftr-311	842	24	the	the	DET
ftr-311	842	25	current	current	ADJ
ftr-311	842	26	regulations	regulation	NOUN
ftr-311	842	27	that	that	PRON
ftr-311	842	28	permits	permit	VERB
ftr-311	842	29	a	a	DET
ftr-311	842	30	donor	donor	NOUN
ftr-311	842	31	who	who	PRON
ftr-311	842	32	fails	fail	VERB
ftr-311	842	33	to	to	PART
ftr-311	842	34	file	file	VERB
ftr-311	842	35	a	a	DET
ftr-311	842	36	form	form	NOUN
ftr-311	842	37	8283	8283	NUM
ftr-311	842	38	appraisal	appraisal	NOUN
ftr-311	842	39	summary	summary	NOUN
ftr-311	842	40	with	with	ADP
ftr-311	842	41	the	the	DET
ftr-311	842	42	return	return	NOUN
ftr-311	842	43	to	to	PART
ftr-311	842	44	do	do	AUX
ftr-311	842	45	so	so	ADV
ftr-311	842	46	within	within	ADP
ftr-311	842	47	ninety	ninety	NUM
ftr-311	842	48	days	day	NOUN
ftr-311	842	49	of	of	ADP
ftr-311	842	50	a	a	DET
ftr-311	842	51	request	request	NOUN
ftr-311	842	52	from	from	ADP
ftr-311	842	53	the	the	DET
ftr-311	842	54	irs	irs	PROPN
ftr-311	842	55	if	if	SCONJ
ftr-311	842	56	the	the	DET
ftr-311	842	57	original	original	ADJ
ftr-311	842	58	failure	failure	NOUN
ftr-311	842	59	is	be	AUX
ftr-311	842	60	a	a	DET
ftr-311	842	61	good	good	ADJ
ftr-311	842	62	faith	faith	NOUN
ftr-311	842	63	omission.161	omission.161	ADJ
ftr-311	842	64	i	i	PRON
ftr-311	842	65	would	would	AUX
ftr-311	842	66	recommend	recommend	VERB
ftr-311	842	67	that	that	SCONJ
ftr-311	842	68	the	the	DET
ftr-311	842	69	ninety	ninety	NUM
ftr-311	842	70	-	-	PUNCT
ftr-311	842	71	day	day	NOUN
ftr-311	842	72	provision	provision	NOUN
ftr-311	842	73	be	be	AUX
ftr-311	842	74	retained	retain	VERB
ftr-311	842	75	along	along	ADV
ftr-311	842	76	with	with	ADP
ftr-311	842	77	an	an	DET
ftr-311	842	78	expanded	expand	VERB
ftr-311	842	79	reasonable	reasonable	ADJ
ftr-311	842	80	cause	cause	NOUN
ftr-311	842	81	provision	provision	NOUN
ftr-311	842	82	.	.	PUNCT
ftr-311	843	1	such	such	DET
ftr-311	843	2	an	an	DET
ftr-311	843	3	approach	approach	NOUN
ftr-311	843	4	gives	give	VERB
ftr-311	843	5	the	the	DET
ftr-311	843	6	taxpayer	taxpayer	NOUN
ftr-311	843	7	an	an	DET
ftr-311	843	8	opportunity	opportunity	NOUN
ftr-311	843	9	to	to	PART
ftr-311	843	10	correct	correct	VERB
ftr-311	843	11	an	an	DET
ftr-311	843	12	error	error	NOUN
ftr-311	843	13	upon	upon	SCONJ
ftr-311	843	14	notice	notice	NOUN
ftr-311	843	15	,	,	PUNCT
ftr-311	843	16	protecting	protect	VERB
ftr-311	843	17	both	both	CCONJ
ftr-311	843	18	the	the	DET
ftr-311	843	19	taxpayer	taxpayer	NOUN
ftr-311	843	20	and	and	CCONJ
ftr-311	843	21	the	the	DET
ftr-311	843	22	tax	tax	NOUN
ftr-311	843	23	administrator	administrator	NOUN
ftr-311	843	24	,	,	PUNCT
ftr-311	843	25	without	without	ADP
ftr-311	843	26	any	any	DET
ftr-311	843	27	need	need	NOUN
ftr-311	843	28	to	to	PART
ftr-311	843	29	define	define	VERB
ftr-311	843	30	or	or	CCONJ
ftr-311	843	31	determine	determine	VERB
ftr-311	843	32	reasonable	reasonable	ADJ
ftr-311	843	33	cause	cause	NOUN
ftr-311	843	34	.	.	PUNCT
ftr-311	844	1	expanding	expand	VERB
ftr-311	844	2	the	the	DET
ftr-311	844	3	ninety	ninety	NUM
ftr-311	844	4	-	-	PUNCT
ftr-311	844	5	day	day	NOUN
ftr-311	844	6	provision	provision	NOUN
ftr-311	844	7	to	to	PART
ftr-311	844	8	permit	permit	VERB
ftr-311	844	9	receipt	receipt	NOUN
ftr-311	844	10	of	of	ADP
ftr-311	844	11	a	a	DET
ftr-311	844	12	written	write	VERB
ftr-311	844	13	acknowledgment	acknowledgment	NOUN
ftr-311	844	14	of	of	ADP
ftr-311	844	15	a	a	DET
ftr-311	844	16	contribution	contribution	NOUN
ftr-311	844	17	from	from	ADP
ftr-311	844	18	the	the	DET
ftr-311	844	19	donee	donee	NOUN
ftr-311	844	20	charity	charity	NOUN
ftr-311	844	21	after	after	ADP
ftr-311	844	22	a	a	DET
ftr-311	844	23	showing	showing	NOUN
ftr-311	844	24	that	that	SCONJ
ftr-311	844	25	the	the	DET
ftr-311	844	26	donee	donee	NOUN
ftr-311	844	27	refused	refuse	VERB
ftr-311	844	28	to	to	PART
ftr-311	844	29	provide	provide	VERB
ftr-311	844	30	the	the	DET
ftr-311	844	31	acknowledgment	acknowledgment	NOUN
ftr-311	844	32	despite	despite	SCONJ
ftr-311	844	33	requests	request	NOUN
ftr-311	844	34	to	to	PART
ftr-311	844	35	do	do	AUX
ftr-311	844	36	so	so	ADV
ftr-311	844	37	seems	seem	VERB
ftr-311	844	38	reasonable	reasonable	ADJ
ftr-311	844	39	.	.	PUNCT
ftr-311	845	1	unlike	unlike	ADP
ftr-311	845	2	obtaining	obtain	VERB
ftr-311	845	3	appraisals	appraisal	NOUN
ftr-311	845	4	,	,	PUNCT
ftr-311	845	5	obtaining	obtain	VERB
ftr-311	845	6	the	the	DET
ftr-311	845	7	required	require	VERB
ftr-311	845	8	acknowledgment	acknowledgment	NOUN
ftr-311	845	9	rests	rest	VERB
ftr-311	845	10	in	in	ADP
ftr-311	845	11	the	the	DET
ftr-311	845	12	control	control	NOUN
ftr-311	845	13	of	of	ADP
ftr-311	845	14	the	the	DET
ftr-311	845	15	donee	donee	NOUN
ftr-311	845	16	,	,	PUNCT
ftr-311	845	17	not	not	PART
ftr-311	845	18	the	the	DET
ftr-311	845	19	donor	donor	NOUN
ftr-311	845	20	,	,	PUNCT
ftr-311	845	21	and	and	CCONJ
ftr-311	845	22	thus	thus	ADV
ftr-311	845	23	allowing	allow	VERB
ftr-311	845	24	a	a	DET
ftr-311	845	25	corrective	corrective	ADJ
ftr-311	845	26	mechanism	mechanism	NOUN
ftr-311	845	27	seems	seem	VERB
ftr-311	845	28	appropriate	appropriate	ADJ
ftr-311	845	29	.	.	PUNCT
ftr-311	846	1	since	since	SCONJ
ftr-311	846	2	audits	audits	NOUN
ftr-311	846	3	occur	occur	VERB
ftr-311	846	4	many	many	ADJ
ftr-311	846	5	years	year	NOUN
ftr-311	846	6	after	after	ADP
ftr-311	846	7	a	a	DET
ftr-311	846	8	donation	donation	NOUN
ftr-311	846	9	,	,	PUNCT
ftr-311	846	10	the	the	DET
ftr-311	846	11	donee	donee	NOUN
ftr-311	846	12	organization	organization	NOUN
ftr-311	846	13	may	may	AUX
ftr-311	846	14	no	no	ADV
ftr-311	846	15	longer	long	ADV
ftr-311	846	16	exist	exist	VERB
ftr-311	846	17	or	or	CCONJ
ftr-311	846	18	may	may	AUX
ftr-311	846	19	not	not	PART
ftr-311	846	20	always	always	ADV
ftr-311	846	21	have	have	VERB
ftr-311	846	22	records	record	NOUN
ftr-311	846	23	sufficient	sufficient	ADJ
ftr-311	846	24	to	to	PART
ftr-311	846	25	make	make	VERB
ftr-311	846	26	the	the	DET
ftr-311	846	27	required	require	VERB
ftr-311	846	28	statement	statement	NOUN
ftr-311	846	29	that	that	SCONJ
ftr-311	846	30	“	"	PUNCT
ftr-311	846	31	no	no	DET
ftr-311	846	32	good	good	NOUN
ftr-311	846	33	or	or	CCONJ
ftr-311	846	34	services	service	NOUN
ftr-311	846	35	were	be	AUX
ftr-311	846	36	provided	provide	VERB
ftr-311	846	37	,	,	PUNCT
ftr-311	846	38	”	"	PUNCT
ftr-311	846	39	but	but	CCONJ
ftr-311	846	40	,	,	PUNCT
ftr-311	846	41	at	at	ADP
ftr-311	846	42	least	least	ADJ
ftr-311	846	43	in	in	ADP
ftr-311	846	44	some	some	DET
ftr-311	846	45	cases	case	NOUN
ftr-311	846	46	,	,	PUNCT
ftr-311	846	47	obtaining	obtain	VERB
ftr-311	846	48	the	the	DET
ftr-311	846	49	belated	belate	VERB
ftr-311	846	50	acknowledgment	acknowledgment	NOUN
ftr-311	846	51	should	should	AUX
ftr-311	846	52	be	be	AUX
ftr-311	846	53	possible	possible	ADJ
ftr-311	846	54	.	.	PUNCT
ftr-311	847	1	160	160	NUM
ftr-311	847	2	.	.	PUNCT
ftr-311	847	3	i.r.c	i.r.c	NOUN
ftr-311	847	4	.	.	PUNCT
ftr-311	848	1	§	§	PROPN
ftr-311	848	2	170(f)(8)(e	170(f)(8)(e	PROPN
ftr-311	848	3	)	)	PUNCT
ftr-311	848	4	,	,	PUNCT
ftr-311	848	5	(	(	PUNCT
ftr-311	848	6	11)(h	11)(h	NUM
ftr-311	848	7	)	)	PUNCT
ftr-311	848	8	.	.	PUNCT
ftr-311	849	1	i	i	PRON
ftr-311	849	2	thank	thank	VERB
ftr-311	849	3	john	john	PROPN
ftr-311	849	4	easton	easton	PROPN
ftr-311	849	5	for	for	ADP
ftr-311	849	6	his	his	PRON
ftr-311	849	7	comments	comment	NOUN
ftr-311	849	8	at	at	ADP
ftr-311	849	9	the	the	DET
ftr-311	849	10	nyu	nyu	PROPN
ftr-311	849	11	center	center	NOUN
ftr-311	849	12	for	for	ADP
ftr-311	849	13	philanthropy	philanthropy	NOUN
ftr-311	849	14	and	and	CCONJ
ftr-311	849	15	law	law	NOUN
ftr-311	849	16	october	october	PROPN
ftr-311	849	17	,	,	PUNCT
ftr-311	849	18	2012	2012	NUM
ftr-311	849	19	,	,	PUNCT
ftr-311	849	20	conference	conference	NOUN
ftr-311	849	21	emphasizing	emphasize	VERB
ftr-311	849	22	the	the	DET
ftr-311	849	23	importance	importance	NOUN
ftr-311	849	24	of	of	ADP
ftr-311	849	25	this	this	DET
ftr-311	849	26	regulatory	regulatory	ADJ
ftr-311	849	27	authority	authority	NOUN
ftr-311	849	28	.	.	PUNCT
ftr-311	850	1	i	i	PRON
ftr-311	850	2	also	also	ADV
ftr-311	850	3	note	note	VERB
ftr-311	850	4	that	that	SCONJ
ftr-311	850	5	the	the	DET
ftr-311	850	6	current	current	ADJ
ftr-311	850	7	regulations	regulation	NOUN
ftr-311	850	8	do	do	AUX
ftr-311	850	9	exercise	exercise	VERB
ftr-311	850	10	this	this	DET
ftr-311	850	11	authority	authority	NOUN
ftr-311	850	12	to	to	PART
ftr-311	850	13	create	create	VERB
ftr-311	850	14	exceptions	exception	NOUN
ftr-311	850	15	in	in	ADP
ftr-311	850	16	a	a	DET
ftr-311	850	17	number	number	NOUN
ftr-311	850	18	of	of	ADP
ftr-311	850	19	situations	situation	NOUN
ftr-311	850	20	.	.	PUNCT
ftr-311	851	1	for	for	ADP
ftr-311	851	2	example	example	NOUN
ftr-311	851	3	,	,	PUNCT
ftr-311	851	4	in	in	ADP
ftr-311	851	5	valuing	value	VERB
ftr-311	851	6	goods	good	NOUN
ftr-311	851	7	or	or	CCONJ
ftr-311	851	8	services	service	NOUN
ftr-311	851	9	provided	provide	VERB
ftr-311	851	10	,	,	PUNCT
ftr-311	851	11	organizations	organization	NOUN
ftr-311	851	12	can	can	AUX
ftr-311	851	13	disregard	disregard	VERB
ftr-311	851	14	those	those	PRON
ftr-311	851	15	with	with	ADP
ftr-311	851	16	insubstantial	insubstantial	ADJ
ftr-311	851	17	value	value	NOUN
ftr-311	851	18	provided	provide	VERB
ftr-311	851	19	to	to	ADP
ftr-311	851	20	donors	donor	NOUN
ftr-311	851	21	or	or	CCONJ
ftr-311	851	22	employees	employee	NOUN
ftr-311	851	23	of	of	ADP
ftr-311	851	24	donors	donor	NOUN
ftr-311	851	25	as	as	ADV
ftr-311	851	26	well	well	ADV
ftr-311	851	27	as	as	ADP
ftr-311	851	28	certain	certain	ADJ
ftr-311	851	29	membership	membership	NOUN
ftr-311	851	30	benefits	benefit	NOUN
ftr-311	851	31	.	.	PUNCT
ftr-311	852	1	reg	reg	NOUN
ftr-311	852	2	.	.	PUNCT
ftr-311	853	1	§	§	PROPN
ftr-311	853	2	1.170a-13(f)(8	1.170a-13(f)(8	NUM
ftr-311	853	3	)	)	PUNCT
ftr-311	853	4	,	,	PUNCT
ftr-311	853	5	(	(	PUNCT
ftr-311	853	6	9	9	NUM
ftr-311	853	7	)	)	PUNCT
ftr-311	853	8	.	.	PUNCT
ftr-311	854	1	161	161	NUM
ftr-311	854	2	.	.	PUNCT
ftr-311	855	1	reg	reg	NOUN
ftr-311	855	2	.	.	PUNCT
ftr-311	856	1	§	§	PROPN
ftr-311	856	2	1.170a-13(c)(4)(h	1.170a-13(c)(4)(h	NUM
ftr-311	856	3	)	)	PUNCT
ftr-311	856	4	.	.	PUNCT
ftr-311	857	1	312	312	NUM
ftr-311	857	2	florida	florida	PROPN
ftr-311	857	3	tax	tax	NOUN
ftr-311	857	4	review	review	NOUN
ftr-311	857	5	[	[	X
ftr-311	857	6	vol	vol	NOUN
ftr-311	857	7	.	.	PUNCT
ftr-311	858	1	14:7	14:7	NUM
ftr-311	858	2	in	in	ADP
ftr-311	858	3	contrast	contrast	NOUN
ftr-311	858	4	,	,	PUNCT
ftr-311	858	5	allowing	allow	VERB
ftr-311	858	6	appraisals	appraisal	NOUN
ftr-311	858	7	to	to	PART
ftr-311	858	8	be	be	AUX
ftr-311	858	9	undertaken	undertake	VERB
ftr-311	858	10	long	long	ADV
ftr-311	858	11	after	after	SCONJ
ftr-311	858	12	the	the	DET
ftr-311	858	13	contribution	contribution	NOUN
ftr-311	858	14	would	would	AUX
ftr-311	858	15	not	not	PART
ftr-311	858	16	sufficiently	sufficiently	ADV
ftr-311	858	17	protect	protect	VERB
ftr-311	858	18	the	the	DET
ftr-311	858	19	government	government	NOUN
ftr-311	858	20	.	.	PUNCT
ftr-311	859	1	thus	thus	ADV
ftr-311	859	2	,	,	PUNCT
ftr-311	859	3	the	the	DET
ftr-311	859	4	proposed	propose	VERB
ftr-311	859	5	regulations	regulation	NOUN
ftr-311	859	6	on	on	ADP
ftr-311	859	7	the	the	DET
ftr-311	859	8	reasonable	reasonable	ADJ
ftr-311	859	9	cause	cause	NOUN
ftr-311	859	10	exception	exception	NOUN
ftr-311	859	11	introduced	introduce	VERB
ftr-311	859	12	in	in	ADP
ftr-311	859	13	the	the	DET
ftr-311	859	14	ajca	ajca	PROPN
ftr-311	859	15	require	require	VERB
ftr-311	859	16	a	a	DET
ftr-311	859	17	timely	timely	ADJ
ftr-311	859	18	appraisal	appraisal	NOUN
ftr-311	859	19	,	,	PUNCT
ftr-311	859	20	and	and	CCONJ
ftr-311	859	21	i	i	PRON
ftr-311	859	22	would	would	AUX
ftr-311	859	23	not	not	PART
ftr-311	859	24	endorse	endorse	VERB
ftr-311	859	25	a	a	DET
ftr-311	859	26	change	change	NOUN
ftr-311	859	27	to	to	ADP
ftr-311	859	28	that	that	DET
ftr-311	859	29	requirement	requirement	NOUN
ftr-311	859	30	.	.	PUNCT
ftr-311	860	1	at	at	ADP
ftr-311	860	2	the	the	DET
ftr-311	860	3	same	same	ADJ
ftr-311	860	4	time	time	NOUN
ftr-311	860	5	that	that	PRON
ftr-311	860	6	i	i	PRON
ftr-311	860	7	support	support	VERB
ftr-311	860	8	loosening	loosen	VERB
ftr-311	860	9	the	the	DET
ftr-311	860	10	contemporaneous	contemporaneous	ADJ
ftr-311	860	11	written	write	VERB
ftr-311	860	12	acknowledgment	acknowledgment	NOUN
ftr-311	860	13	requirement	requirement	NOUN
ftr-311	860	14	in	in	ADP
ftr-311	860	15	some	some	DET
ftr-311	860	16	circumstances	circumstance	NOUN
ftr-311	860	17	,	,	PUNCT
ftr-311	860	18	i	i	PRON
ftr-311	860	19	also	also	ADV
ftr-311	860	20	recommend	recommend	VERB
ftr-311	860	21	revising	revise	VERB
ftr-311	860	22	the	the	DET
ftr-311	860	23	regulations	regulation	NOUN
ftr-311	860	24	to	to	PART
ftr-311	860	25	require	require	VERB
ftr-311	860	26	that	that	SCONJ
ftr-311	860	27	the	the	DET
ftr-311	860	28	contemporaneous	contemporaneous	ADJ
ftr-311	860	29	written	write	VERB
ftr-311	860	30	acknowledgment	acknowledgment	NOUN
ftr-311	860	31	be	be	AUX
ftr-311	860	32	a	a	DET
ftr-311	860	33	separate	separate	ADJ
ftr-311	860	34	document	document	NOUN
ftr-311	860	35	,	,	PUNCT
ftr-311	860	36	specifically	specifically	ADV
ftr-311	860	37	drafted	draft	VERB
ftr-311	860	38	to	to	PART
ftr-311	860	39	satisfy	satisfy	VERB
ftr-311	860	40	this	this	DET
ftr-311	860	41	substantiation	substantiation	NOUN
ftr-311	860	42	requirement	requirement	NOUN
ftr-311	860	43	.	.	PUNCT
ftr-311	861	1	i	i	PRON
ftr-311	861	2	made	make	VERB
ftr-311	861	3	this	this	DET
ftr-311	861	4	recommendation	recommendation	NOUN
ftr-311	861	5	in	in	ADP
ftr-311	861	6	light	light	NOUN
ftr-311	861	7	of	of	ADP
ftr-311	861	8	the	the	DET
ftr-311	861	9	recent	recent	ADJ
ftr-311	861	10	tax	tax	NOUN
ftr-311	861	11	court	court	NOUN
ftr-311	861	12	decisions	decision	NOUN
ftr-311	861	13	in	in	ADP
ftr-311	861	14	averyt,162	averyt,162	PROPN
ftr-311	861	15	rp	rp	PROPN
ftr-311	861	16	golf	golf	NOUN
ftr-311	861	17	,	,	PUNCT
ftr-311	861	18	llc,163	llc,163	PROPN
ftr-311	861	19	and	and	CCONJ
ftr-311	861	20	irby,164	irby,164	NOUN
ftr-311	861	21	which	which	PRON
ftr-311	861	22	found	find	VERB
ftr-311	861	23	various	various	ADJ
ftr-311	861	24	documents	document	NOUN
ftr-311	861	25	and	and	CCONJ
ftr-311	861	26	combinations	combination	NOUN
ftr-311	861	27	of	of	ADP
ftr-311	861	28	documents	document	NOUN
ftr-311	861	29	to	to	PART
ftr-311	861	30	satisfy	satisfy	VERB
ftr-311	861	31	the	the	DET
ftr-311	861	32	contemporaneous	contemporaneous	ADJ
ftr-311	861	33	written	write	VERB
ftr-311	861	34	acknowledgment	acknowledgment	NOUN
ftr-311	861	35	requirement	requirement	NOUN
ftr-311	861	36	.	.	PUNCT
ftr-311	862	1	the	the	DET
ftr-311	862	2	acknowledgment	acknowledgment	NOUN
ftr-311	862	3	,	,	PUNCT
ftr-311	862	4	as	as	SCONJ
ftr-311	862	5	noted	note	VERB
ftr-311	862	6	earlier	early	ADV
ftr-311	862	7	,	,	PUNCT
ftr-311	862	8	should	should	AUX
ftr-311	862	9	also	also	ADV
ftr-311	862	10	be	be	AUX
ftr-311	862	11	required	require	VERB
ftr-311	862	12	to	to	PART
ftr-311	862	13	give	give	VERB
ftr-311	862	14	the	the	DET
ftr-311	862	15	date	date	NOUN
ftr-311	862	16	of	of	ADP
ftr-311	862	17	the	the	DET
ftr-311	862	18	contribution	contribution	NOUN
ftr-311	862	19	.	.	PUNCT
ftr-311	863	1	making	make	VERB
ftr-311	863	2	increased	increase	VERB
ftr-311	863	3	use	use	NOUN
ftr-311	863	4	of	of	ADP
ftr-311	863	5	technology	technology	NOUN
ftr-311	863	6	,	,	PUNCT
ftr-311	863	7	such	such	ADJ
ftr-311	863	8	as	as	ADP
ftr-311	863	9	matching	match	VERB
ftr-311	863	10	forms	form	NOUN
ftr-311	863	11	8282	8282	NUM
ftr-311	863	12	,	,	PUNCT
ftr-311	863	13	the	the	DET
ftr-311	863	14	form	form	NOUN
ftr-311	863	15	required	require	VERB
ftr-311	863	16	of	of	ADP
ftr-311	863	17	a	a	DET
ftr-311	863	18	donee	donee	NOUN
ftr-311	863	19	that	that	PRON
ftr-311	863	20	disposes	dispose	VERB
ftr-311	863	21	of	of	ADP
ftr-311	863	22	a	a	DET
ftr-311	863	23	charitable	charitable	ADJ
ftr-311	863	24	gift	gift	NOUN
ftr-311	863	25	within	within	ADP
ftr-311	863	26	three	three	NUM
ftr-311	863	27	years	year	NOUN
ftr-311	863	28	of	of	ADP
ftr-311	863	29	receipt	receipt	NOUN
ftr-311	863	30	,	,	PUNCT
ftr-311	863	31	and	and	CCONJ
ftr-311	863	32	the	the	DET
ftr-311	863	33	form	form	NOUN
ftr-311	863	34	8283	8283	NUM
ftr-311	863	35	appraisal	appraisal	NOUN
ftr-311	863	36	summary	summary	NOUN
ftr-311	863	37	could	could	AUX
ftr-311	863	38	also	also	ADV
ftr-311	863	39	aid	aid	VERB
ftr-311	863	40	enforcement	enforcement	NOUN
ftr-311	863	41	for	for	ADP
ftr-311	863	42	those	those	DET
ftr-311	863	43	charitable	charitable	ADJ
ftr-311	863	44	contributions	contribution	NOUN
ftr-311	863	45	disposed	dispose	VERB
ftr-311	863	46	of	of	ADP
ftr-311	863	47	by	by	ADP
ftr-311	863	48	the	the	DET
ftr-311	863	49	donee	donee	NOUN
ftr-311	863	50	charity	charity	NOUN
ftr-311	863	51	within	within	ADP
ftr-311	863	52	three	three	NUM
ftr-311	863	53	years	year	NOUN
ftr-311	863	54	.	.	PUNCT
ftr-311	864	1	given	give	VERB
ftr-311	864	2	section	section	NOUN
ftr-311	864	3	170(e)(7	170(e)(7	NUM
ftr-311	864	4	)	)	PUNCT
ftr-311	864	5	,	,	PUNCT
ftr-311	864	6	added	add	VERB
ftr-311	864	7	by	by	ADP
ftr-311	864	8	the	the	DET
ftr-311	864	9	ppa	ppa	PROPN
ftr-311	864	10	,	,	PUNCT
ftr-311	864	11	to	to	PART
ftr-311	864	12	limit	limit	VERB
ftr-311	864	13	or	or	CCONJ
ftr-311	864	14	recapture	recapture	VERB
ftr-311	864	15	part	part	NOUN
ftr-311	864	16	of	of	ADP
ftr-311	864	17	the	the	DET
ftr-311	864	18	donor	donor	NOUN
ftr-311	864	19	’s	’s	PART
ftr-311	864	20	deduction	deduction	NOUN
ftr-311	864	21	for	for	ADP
ftr-311	864	22	such	such	ADJ
ftr-311	864	23	dispositions	disposition	NOUN
ftr-311	864	24	of	of	ADP
ftr-311	864	25	tangible	tangible	ADJ
ftr-311	864	26	personal	personal	ADJ
ftr-311	864	27	property	property	NOUN
ftr-311	864	28	,	,	PUNCT
ftr-311	864	29	perhaps	perhaps	ADV
ftr-311	864	30	the	the	DET
ftr-311	864	31	irs	irs	PROPN
ftr-311	864	32	is	be	AUX
ftr-311	864	33	already	already	ADV
ftr-311	864	34	doing	do	VERB
ftr-311	864	35	so	so	ADV
ftr-311	864	36	,	,	PUNCT
ftr-311	864	37	although	although	SCONJ
ftr-311	864	38	i	i	PRON
ftr-311	864	39	found	find	VERB
ftr-311	864	40	nothing	nothing	PRON
ftr-311	864	41	in	in	ADP
ftr-311	864	42	my	my	PRON
ftr-311	864	43	research	research	NOUN
ftr-311	864	44	identifying	identify	VERB
ftr-311	864	45	such	such	DET
ftr-311	864	46	a	a	DET
ftr-311	864	47	program	program	NOUN
ftr-311	864	48	.	.	PUNCT
ftr-311	865	1	additional	additional	ADJ
ftr-311	865	2	monitoring	monitoring	NOUN
ftr-311	865	3	of	of	ADP
ftr-311	865	4	form	form	NOUN
ftr-311	865	5	8283	8283	NUM
ftr-311	865	6	and	and	CCONJ
ftr-311	865	7	its	its	PRON
ftr-311	865	8	absence	absence	NOUN
ftr-311	865	9	is	be	AUX
ftr-311	865	10	needed	need	VERB
ftr-311	865	11	.	.	PUNCT
ftr-311	866	1	as	as	SCONJ
ftr-311	866	2	noted	note	VERB
ftr-311	866	3	earlier	early	ADV
ftr-311	866	4	,	,	PUNCT
ftr-311	866	5	a	a	DET
ftr-311	866	6	recent	recent	ADJ
ftr-311	866	7	report	report	NOUN
ftr-311	866	8	of	of	ADP
ftr-311	866	9	tigta	tigta	PROPN
ftr-311	866	10	found	find	VERB
ftr-311	866	11	that	that	SCONJ
ftr-311	866	12	the	the	DET
ftr-311	866	13	irs	irs	PROPN
ftr-311	866	14	continues	continue	VERB
ftr-311	866	15	to	to	PART
ftr-311	866	16	allow	allow	VERB
ftr-311	866	17	unsupported	unsupported	ADJ
ftr-311	866	18	deductions	deduction	NOUN
ftr-311	866	19	for	for	ADP
ftr-311	866	20	noncash	noncash	NOUN
ftr-311	866	21	contributions	contribution	NOUN
ftr-311	866	22	.	.	PUNCT
ftr-311	867	1	tigta	tigta	PROPN
ftr-311	867	2	recommended	recommend	VERB
ftr-311	867	3	that	that	SCONJ
ftr-311	867	4	the	the	DET
ftr-311	867	5	irs	irs	PROPN
ftr-311	867	6	expand	expand	VERB
ftr-311	867	7	its	its	PRON
ftr-311	867	8	current	current	ADJ
ftr-311	867	9	processes	process	NOUN
ftr-311	867	10	to	to	PART
ftr-311	867	11	identify	identify	VERB
ftr-311	867	12	tax	tax	NOUN
ftr-311	867	13	returns	return	NOUN
ftr-311	867	14	that	that	PRON
ftr-311	867	15	do	do	AUX
ftr-311	867	16	not	not	PART
ftr-311	867	17	have	have	VERB
ftr-311	867	18	a	a	DET
ftr-311	867	19	required	require	VERB
ftr-311	867	20	form	form	NOUN
ftr-311	867	21	8283	8283	NUM
ftr-311	867	22	or	or	CCONJ
ftr-311	867	23	qualified	qualified	ADJ
ftr-311	867	24	appraisal	appraisal	NOUN
ftr-311	867	25	attached	attach	VERB
ftr-311	867	26	to	to	ADP
ftr-311	867	27	the	the	DET
ftr-311	867	28	tax	tax	NOUN
ftr-311	867	29	return	return	NOUN
ftr-311	867	30	as	as	ADV
ftr-311	867	31	well	well	ADV
ftr-311	867	32	as	as	ADP
ftr-311	867	33	make	make	VERB
ftr-311	867	34	some	some	DET
ftr-311	867	35	revisions	revision	NOUN
ftr-311	867	36	to	to	ADP
ftr-311	867	37	the	the	DET
ftr-311	867	38	form	form	NOUN
ftr-311	867	39	8283	8283	NUM
ftr-311	867	40	,	,	PUNCT
ftr-311	867	41	and	and	CCONJ
ftr-311	867	42	the	the	DET
ftr-311	867	43	irs	irs	PROPN
ftr-311	867	44	agreed	agree	VERB
ftr-311	867	45	with	with	ADP
ftr-311	867	46	these	these	DET
ftr-311	867	47	recommendations.165	recommendations.165	NOUN
ftr-311	867	48	162	162	NUM
ftr-311	867	49	.	.	PUNCT
ftr-311	868	1	104	104	NUM
ftr-311	868	2	t.c	t.c	PROPN
ftr-311	868	3	.	.	PROPN
ftr-311	868	4	memo	memo	NOUN
ftr-311	868	5	(	(	PUNCT
ftr-311	868	6	cch	cch	PROPN
ftr-311	868	7	)	)	PUNCT
ftr-311	868	8	65	65	NUM
ftr-311	868	9	,	,	PUNCT
ftr-311	868	10	t.c	t.c	PROPN
ftr-311	868	11	.	.	PROPN
ftr-311	868	12	memo	memo	NOUN
ftr-311	868	13	(	(	PUNCT
ftr-311	868	14	ria	ria	PROPN
ftr-311	868	15	)	)	PUNCT
ftr-311	868	16	¶	¶	PROPN
ftr-311	868	17	2012	2012	NUM
ftr-311	868	18	-	-	SYM
ftr-311	868	19	198	198	NUM
ftr-311	868	20	.	.	PUNCT
ftr-311	868	21	163	163	NUM
ftr-311	868	22	.	.	X
ftr-311	869	1	104	104	NUM
ftr-311	869	2	t.c	t.c	PROPN
ftr-311	869	3	.	.	PROPN
ftr-311	869	4	memo	memo	NOUN
ftr-311	869	5	(	(	PUNCT
ftr-311	869	6	cch	cch	NOUN
ftr-311	869	7	)	)	PUNCT
ftr-311	869	8	413	413	NUM
ftr-311	869	9	,	,	PUNCT
ftr-311	869	10	t.c	t.c	PROPN
ftr-311	869	11	.	.	PROPN
ftr-311	869	12	memo	memo	NOUN
ftr-311	869	13	(	(	PUNCT
ftr-311	869	14	ria	ria	PROPN
ftr-311	869	15	)	)	PUNCT
ftr-311	869	16	¶	¶	PROPN
ftr-311	869	17	2012	2012	NUM
ftr-311	869	18	-	-	SYM
ftr-311	869	19	282	282	NUM
ftr-311	869	20	.	.	NOUN
ftr-311	869	21	164	164	NUM
ftr-311	869	22	.	.	PUNCT
ftr-311	869	23	139	139	NUM
ftr-311	869	24	t.c	t.c	PROPN
ftr-311	869	25	.	.	PUNCT
ftr-311	870	1	no	no	INTJ
ftr-311	870	2	.	.	NOUN
ftr-311	871	1	14	14	NUM
ftr-311	871	2	,	,	PUNCT
ftr-311	871	3	tax	tax	NOUN
ftr-311	871	4	ct	ct	PROPN
ftr-311	871	5	.	.	PUNCT
ftr-311	872	1	rep	rep	PROPN
ftr-311	872	2	.	.	PROPN
ftr-311	872	3	(	(	PUNCT
ftr-311	872	4	cch	cch	PROPN
ftr-311	872	5	)	)	PUNCT
ftr-311	872	6	59	59	NUM
ftr-311	872	7	,	,	PUNCT
ftr-311	872	8	235	235	NUM
ftr-311	872	9	(	(	PUNCT
ftr-311	872	10	2012	2012	NUM
ftr-311	872	11	)	)	PUNCT
ftr-311	872	12	.	.	PUNCT
ftr-311	873	1	165	165	NUM
ftr-311	873	2	.	.	PUNCT
ftr-311	874	1	the	the	DET
ftr-311	874	2	report	report	NOUN
ftr-311	874	3	recommended	recommend	VERB
ftr-311	874	4	that	that	SCONJ
ftr-311	874	5	the	the	DET
ftr-311	874	6	form	form	NOUN
ftr-311	874	7	8283	8283	NUM
ftr-311	874	8	and	and	CCONJ
ftr-311	874	9	related	related	ADJ
ftr-311	874	10	instructions	instruction	NOUN
ftr-311	874	11	be	be	AUX
ftr-311	874	12	revised	revise	VERB
ftr-311	874	13	to	to	ADP
ftr-311	874	14	:	:	PUNCT
ftr-311	874	15	(	(	PUNCT
ftr-311	874	16	1	1	X
ftr-311	874	17	)	)	PUNCT
ftr-311	874	18	require	require	VERB
ftr-311	874	19	taxpayers	taxpayer	NOUN
ftr-311	874	20	to	to	PART
ftr-311	874	21	include	include	VERB
ftr-311	874	22	the	the	DET
ftr-311	874	23	contribution	contribution	NOUN
ftr-311	874	24	date	date	NOUN
ftr-311	874	25	in	in	ADP
ftr-311	874	26	addition	addition	NOUN
ftr-311	874	27	to	to	ADP
ftr-311	874	28	the	the	DET
ftr-311	874	29	donee	donee	NOUN
ftr-311	874	30	acknowledgment	acknowledgment	NOUN
ftr-311	874	31	of	of	ADP
ftr-311	874	32	receipt	receipt	NOUN
ftr-311	874	33	for	for	ADP
ftr-311	874	34	donations	donation	NOUN
ftr-311	874	35	of	of	ADP
ftr-311	874	36	noncash	noncash	NOUN
ftr-311	874	37	property	property	NOUN
ftr-311	874	38	of	of	ADP
ftr-311	874	39	more	more	ADJ
ftr-311	874	40	than	than	ADP
ftr-311	874	41	$	$	SYM
ftr-311	874	42	5,000	5,000	NUM
ftr-311	874	43	;	;	PUNCT
ftr-311	874	44	(	(	PUNCT
ftr-311	874	45	2	2	X
ftr-311	874	46	)	)	PUNCT
ftr-311	874	47	clarify	clarify	VERB
ftr-311	874	48	that	that	SCONJ
ftr-311	874	49	taxpayers	taxpayer	NOUN
ftr-311	874	50	must	must	AUX
ftr-311	874	51	group	group	VERB
ftr-311	874	52	similar	similar	ADJ
ftr-311	874	53	items	item	NOUN
ftr-311	874	54	and	and	CCONJ
ftr-311	874	55	claim	claim	VERB
ftr-311	874	56	the	the	DET
ftr-311	874	57	aggregate	aggregate	ADJ
ftr-311	874	58	value	value	NOUN
ftr-311	874	59	of	of	ADP
ftr-311	874	60	the	the	DET
ftr-311	874	61	noncash	noncash	NOUN
ftr-311	874	62	contributions	contribution	NOUN
ftr-311	874	63	as	as	ADP
ftr-311	874	64	deductions	deduction	NOUN
ftr-311	874	65	regardless	regardless	ADV
ftr-311	874	66	of	of	ADP
ftr-311	874	67	the	the	DET
ftr-311	874	68	number	number	NOUN
ftr-311	874	69	of	of	ADP
ftr-311	874	70	different	different	ADJ
ftr-311	874	71	organizations	organization	NOUN
ftr-311	874	72	to	to	PART
ftr-311	874	73	which	which	PRON
ftr-311	874	74	the	the	DET
ftr-311	874	75	donations	donation	NOUN
ftr-311	874	76	are	be	AUX
ftr-311	874	77	made	make	VERB
ftr-311	874	78	;	;	PUNCT
ftr-311	874	79	and	and	CCONJ
ftr-311	874	80	(	(	PUNCT
ftr-311	874	81	3	3	X
ftr-311	874	82	)	)	PUNCT
ftr-311	874	83	require	require	VERB
ftr-311	874	84	taxpayers	taxpayer	NOUN
ftr-311	874	85	to	to	PART
ftr-311	874	86	include	include	VERB
ftr-311	874	87	the	the	DET
ftr-311	874	88	number	number	NOUN
ftr-311	874	89	of	of	ADP
ftr-311	874	90	shares	share	NOUN
ftr-311	874	91	donated	donate	VERB
ftr-311	874	92	when	when	SCONJ
ftr-311	874	93	reporting	report	VERB
ftr-311	874	94	contributions	contribution	NOUN
ftr-311	874	95	of	of	ADP
ftr-311	874	96	securities	security	NOUN
ftr-311	874	97	.	.	PUNCT
ftr-311	875	1	treasury	treasury	PROPN
ftr-311	875	2	inspector	inspector	PROPN
ftr-311	875	3	general	general	NOUN
ftr-311	875	4	,	,	PUNCT
ftr-311	875	5	many	many	ADJ
ftr-311	875	6	taxpayers	taxpayer	NOUN
ftr-311	875	7	are	be	AUX
ftr-311	875	8	still	still	ADV
ftr-311	875	9	not	not	PART
ftr-311	875	10	complying	comply	VERB
ftr-311	875	11	,	,	PUNCT
ftr-311	875	12	supra	supra	ADJ
ftr-311	875	13	note	note	NOUN
ftr-311	875	14	39	39	NUM
ftr-311	875	15	,	,	PUNCT
ftr-311	875	16	at	at	ADP
ftr-311	875	17	11–12	11–12	NUM
ftr-311	875	18	.	.	PUNCT
ftr-311	876	1	tigra	tigra	PROPN
ftr-311	876	2	also	also	ADV
ftr-311	876	3	recommended	recommend	VERB
ftr-311	876	4	that	that	SCONJ
ftr-311	876	5	the	the	DET
ftr-311	876	6	irs	irs	PROPN
ftr-311	876	7	develop	develop	VERB
ftr-311	876	8	a	a	DET
ftr-311	876	9	process	process	NOUN
ftr-311	876	10	to	to	PART
ftr-311	876	11	verify	verify	VERB
ftr-311	876	12	the	the	DET
ftr-311	876	13	accuracy	accuracy	NOUN
ftr-311	876	14	of	of	ADP
ftr-311	876	15	noncash	noncash	NOUN
ftr-311	876	16	contribution	contribution	NOUN
ftr-311	876	17	amounts	amount	NOUN
ftr-311	876	18	captured	capture	VERB
ftr-311	876	19	in	in	ADP
ftr-311	876	20	irs	irs	PROPN
ftr-311	876	21	data	datum	NOUN
ftr-311	876	22	systems	system	NOUN
ftr-311	876	23	from	from	ADP
ftr-311	876	24	individual	individual	ADJ
ftr-311	876	25	returns	return	NOUN
ftr-311	876	26	.	.	PUNCT
ftr-311	877	1	the	the	DET
ftr-311	877	2	irs	irs	PROPN
ftr-311	877	3	disagreed	disagree	VERB
ftr-311	877	4	with	with	ADP
ftr-311	877	5	this	this	DET
ftr-311	877	6	recommendation	recommendation	NOUN
ftr-311	877	7	.	.	PUNCT
ftr-311	878	1	i	i	PRON
ftr-311	878	2	d.	d.	PROPN
ftr-311	878	3	at	at	ADP
ftr-311	878	4	12–13	12–13	NUM
ftr-311	878	5	.	.	PUNCT
ftr-311	878	6	2013	2013	NUM
ftr-311	878	7	]	]	PUNCT
ftr-311	878	8	reforming	reform	VERB
ftr-311	878	9	the	the	DET
ftr-311	878	10	charitable	charitable	ADJ
ftr-311	878	11	contribution	contribution	NOUN
ftr-311	878	12	substantiation	substantiation	NOUN
ftr-311	878	13	rules	rule	VERB
ftr-311	878	14	313	313	NUM
ftr-311	878	15	other	other	ADJ
ftr-311	878	16	technologies	technology	NOUN
ftr-311	878	17	also	also	ADV
ftr-311	878	18	need	need	VERB
ftr-311	878	19	to	to	PART
ftr-311	878	20	be	be	AUX
ftr-311	878	21	taken	take	VERB
ftr-311	878	22	into	into	ADP
ftr-311	878	23	account	account	NOUN
ftr-311	878	24	.	.	PUNCT
ftr-311	879	1	charities	charity	NOUN
ftr-311	879	2	have	have	AUX
ftr-311	879	3	begun	begin	VERB
ftr-311	879	4	encouraging	encourage	VERB
ftr-311	879	5	donors	donor	NOUN
ftr-311	879	6	to	to	PART
ftr-311	879	7	text	text	VERB
ftr-311	879	8	contributions.166	contributions.166	PROPN
ftr-311	879	9	after	after	ADP
ftr-311	879	10	the	the	DET
ftr-311	879	11	devastating	devastating	ADJ
ftr-311	879	12	january	january	PROPN
ftr-311	879	13	12	12	NUM
ftr-311	879	14	,	,	PUNCT
ftr-311	879	15	2010	2010	NUM
ftr-311	879	16	,	,	PUNCT
ftr-311	879	17	earthquake	earthquake	NOUN
ftr-311	879	18	in	in	ADP
ftr-311	879	19	haiti	haiti	PROPN
ftr-311	879	20	,	,	PUNCT
ftr-311	879	21	congress	congress	PROPN
ftr-311	879	22	quickly	quickly	ADV
ftr-311	879	23	passed	pass	VERB
ftr-311	879	24	special	special	ADJ
ftr-311	879	25	legislation	legislation	NOUN
ftr-311	879	26	to	to	PART
ftr-311	879	27	aid	aid	VERB
ftr-311	879	28	in	in	ADP
ftr-311	879	29	relief	relief	NOUN
ftr-311	879	30	.	.	PUNCT
ftr-311	880	1	the	the	DET
ftr-311	880	2	legislation	legislation	NOUN
ftr-311	880	3	included	include	VERB
ftr-311	880	4	a	a	DET
ftr-311	880	5	provision	provision	NOUN
ftr-311	880	6	that	that	PRON
ftr-311	880	7	specifically	specifically	ADV
ftr-311	880	8	stated	state	VERB
ftr-311	880	9	,	,	PUNCT
ftr-311	880	10	for	for	ADP
ftr-311	880	11	“	"	PUNCT
ftr-311	880	12	cash	cash	NOUN
ftr-311	880	13	contribution[s	contribution[s	NOUN
ftr-311	880	14	]	]	PUNCT
ftr-311	880	15	made	make	VERB
ftr-311	880	16	for	for	ADP
ftr-311	880	17	the	the	DET
ftr-311	880	18	relief	relief	NOUN
ftr-311	880	19	of	of	ADP
ftr-311	880	20	victims	victim	NOUN
ftr-311	880	21	in	in	ADP
ftr-311	880	22	areas	area	NOUN
ftr-311	880	23	affected	affect	VERB
ftr-311	880	24	by	by	ADP
ftr-311	880	25	the	the	DET
ftr-311	880	26	earthquake	earthquake	NOUN
ftr-311	880	27	in	in	ADP
ftr-311	880	28	haiti	haiti	PROPN
ftr-311	880	29	.	.	PUNCT
ftr-311	880	30	.	.	PUNCT
ftr-311	880	31	.	.	PUNCT
ftr-311	881	1	a	a	DET
ftr-311	881	2	telephone	telephone	NOUN
ftr-311	881	3	bill	bill	NOUN
ftr-311	881	4	showing	show	VERB
ftr-311	881	5	the	the	DET
ftr-311	881	6	name	name	NOUN
ftr-311	881	7	of	of	ADP
ftr-311	881	8	the	the	DET
ftr-311	881	9	donee	donee	NOUN
ftr-311	881	10	organization	organization	NOUN
ftr-311	881	11	,	,	PUNCT
ftr-311	881	12	the	the	DET
ftr-311	881	13	date	date	NOUN
ftr-311	881	14	of	of	ADP
ftr-311	881	15	the	the	DET
ftr-311	881	16	contribution	contribution	NOUN
ftr-311	881	17	,	,	PUNCT
ftr-311	881	18	and	and	CCONJ
ftr-311	881	19	the	the	DET
ftr-311	881	20	amount	amount	NOUN
ftr-311	881	21	of	of	ADP
ftr-311	881	22	the	the	DET
ftr-311	881	23	contribution	contribution	NOUN
ftr-311	881	24	shall	shall	AUX
ftr-311	881	25	be	be	AUX
ftr-311	881	26	treated	treat	VERB
ftr-311	881	27	as	as	ADP
ftr-311	881	28	meeting	meet	VERB
ftr-311	881	29	the	the	DET
ftr-311	881	30	recordkeeping	recordkeeping	NOUN
ftr-311	881	31	requirements	requirement	NOUN
ftr-311	881	32	of	of	ADP
ftr-311	881	33	section	section	NOUN
ftr-311	881	34	170(f)(17),”167	170(f)(17),”167	NUM
ftr-311	881	35	which	which	PRON
ftr-311	881	36	otherwise	otherwise	ADV
ftr-311	881	37	requires	require	VERB
ftr-311	881	38	that	that	SCONJ
ftr-311	881	39	donors	donor	NOUN
ftr-311	881	40	of	of	ADP
ftr-311	881	41	less	less	ADJ
ftr-311	881	42	than	than	ADP
ftr-311	881	43	$	$	SYM
ftr-311	881	44	250	250	NUM
ftr-311	881	45	maintain	maintain	VERB
ftr-311	881	46	a	a	DET
ftr-311	881	47	bank	bank	NOUN
ftr-311	881	48	record	record	NOUN
ftr-311	881	49	or	or	CCONJ
ftr-311	881	50	written	write	VERB
ftr-311	881	51	communication	communication	NOUN
ftr-311	881	52	from	from	ADP
ftr-311	881	53	the	the	DET
ftr-311	881	54	donee	donee	NOUN
ftr-311	881	55	.	.	PUNCT
ftr-311	882	1	a	a	DET
ftr-311	882	2	statute	statute	NOUN
ftr-311	882	3	or	or	CCONJ
ftr-311	882	4	regulations	regulation	NOUN
ftr-311	882	5	should	should	AUX
ftr-311	882	6	expand	expand	VERB
ftr-311	882	7	the	the	DET
ftr-311	882	8	phone	phone	NOUN
ftr-311	882	9	record	record	NOUN
ftr-311	882	10	rules	rule	NOUN
ftr-311	882	11	to	to	ADP
ftr-311	882	12	all	all	DET
ftr-311	882	13	charitable	charitable	ADJ
ftr-311	882	14	contributions	contribution	NOUN
ftr-311	882	15	to	to	ADP
ftr-311	882	16	which	which	PRON
ftr-311	882	17	section	section	NOUN
ftr-311	882	18	170(f)(17	170(f)(17	NUM
ftr-311	882	19	)	)	PUNCT
ftr-311	882	20	applies.168	applies.168	VERB
ftr-311	882	21	the	the	DET
ftr-311	882	22	irs	irs	PROPN
ftr-311	882	23	could	could	AUX
ftr-311	882	24	also	also	ADV
ftr-311	882	25	work	work	VERB
ftr-311	882	26	with	with	ADP
ftr-311	882	27	charities	charity	NOUN
ftr-311	882	28	and	and	CCONJ
ftr-311	882	29	phone	phone	NOUN
ftr-311	882	30	providers	provider	NOUN
ftr-311	882	31	to	to	PART
ftr-311	882	32	determine	determine	VERB
ftr-311	882	33	if	if	SCONJ
ftr-311	882	34	there	there	PRON
ftr-311	882	35	is	be	VERB
ftr-311	882	36	a	a	DET
ftr-311	882	37	way	way	NOUN
ftr-311	882	38	for	for	SCONJ
ftr-311	882	39	phone	phone	NOUN
ftr-311	882	40	records	record	NOUN
ftr-311	882	41	to	to	PART
ftr-311	882	42	generate	generate	VERB
ftr-311	882	43	records	record	NOUN
ftr-311	882	44	that	that	PRON
ftr-311	882	45	satisfy	satisfy	VERB
ftr-311	882	46	the	the	DET
ftr-311	882	47	“	"	PUNCT
ftr-311	882	48	no	no	DET
ftr-311	882	49	goods	good	NOUN
ftr-311	882	50	or	or	CCONJ
ftr-311	882	51	services	service	NOUN
ftr-311	882	52	”	"	PUNCT
ftr-311	882	53	statement	statement	NOUN
ftr-311	882	54	required	require	VERB
ftr-311	882	55	of	of	ADP
ftr-311	882	56	a	a	DET
ftr-311	882	57	contemporaneous	contemporaneous	ADJ
ftr-311	882	58	written	write	VERB
ftr-311	882	59	acknowledgment	acknowledgment	NOUN
ftr-311	882	60	for	for	ADP
ftr-311	882	61	donations	donation	NOUN
ftr-311	882	62	of	of	ADP
ftr-311	882	63	$	$	SYM
ftr-311	882	64	250	250	NUM
ftr-311	882	65	or	or	CCONJ
ftr-311	882	66	more.169	more.169	NOUN
ftr-311	882	67	i	i	PRON
ftr-311	882	68	imagine	imagine	VERB
ftr-311	882	69	,	,	PUNCT
ftr-311	882	70	for	for	ADP
ftr-311	882	71	example	example	NOUN
ftr-311	882	72	,	,	PUNCT
ftr-311	882	73	that	that	SCONJ
ftr-311	882	74	there	there	PRON
ftr-311	882	75	could	could	AUX
ftr-311	882	76	be	be	AUX
ftr-311	882	77	special	special	ADJ
ftr-311	882	78	text	text	NOUN
ftr-311	882	79	numbers	number	NOUN
ftr-311	882	80	for	for	ADP
ftr-311	882	81	donations	donation	NOUN
ftr-311	882	82	for	for	ADP
ftr-311	882	83	which	which	PRON
ftr-311	882	84	no	no	DET
ftr-311	882	85	goods	good	NOUN
ftr-311	882	86	or	or	CCONJ
ftr-311	882	87	services	service	NOUN
ftr-311	882	88	are	be	AUX
ftr-311	882	89	provided	provide	VERB
ftr-311	882	90	,	,	PUNCT
ftr-311	882	91	and	and	CCONJ
ftr-311	882	92	thus	thus	ADV
ftr-311	882	93	,	,	PUNCT
ftr-311	882	94	the	the	DET
ftr-311	882	95	contemporaneous	contemporaneous	ADJ
ftr-311	882	96	written	write	VERB
ftr-311	882	97	acknowledgment	acknowledgment	NOUN
ftr-311	882	98	could	could	AUX
ftr-311	882	99	be	be	AUX
ftr-311	882	100	provided	provide	VERB
ftr-311	882	101	,	,	PUNCT
ftr-311	882	102	with	with	SCONJ
ftr-311	882	103	the	the	DET
ftr-311	882	104	phone	phone	NOUN
ftr-311	882	105	company	company	NOUN
ftr-311	882	106	deemed	deem	VERB
ftr-311	882	107	to	to	PART
ftr-311	882	108	be	be	AUX
ftr-311	882	109	acting	act	VERB
ftr-311	882	110	as	as	ADP
ftr-311	882	111	the	the	DET
ftr-311	882	112	agent	agent	NOUN
ftr-311	882	113	of	of	ADP
ftr-311	882	114	the	the	DET
ftr-311	882	115	charity	charity	NOUN
ftr-311	882	116	.	.	PUNCT
ftr-311	883	1	166	166	NUM
ftr-311	883	2	.	.	PUNCT
ftr-311	884	1	see	see	VERB
ftr-311	884	2	,	,	PUNCT
ftr-311	884	3	e.g.	e.g.	ADV
ftr-311	884	4	,	,	PUNCT
ftr-311	884	5	lauren	lauren	PROPN
ftr-311	884	6	mcgann	mcgann	PROPN
ftr-311	884	7	,	,	PUNCT
ftr-311	884	8	attention	attention	NOUN
ftr-311	884	9	nonprofits	nonprofit	NOUN
ftr-311	884	10	:	:	PUNCT
ftr-311	884	11	young	young	ADJ
ftr-311	884	12	adults	adult	NOUN
ftr-311	884	13	love	love	VERB
ftr-311	884	14	texting	texte	VERB
ftr-311	884	15	donations	donation	NOUN
ftr-311	884	16	,	,	PUNCT
ftr-311	884	17	nieman	nieman	PROPN
ftr-311	884	18	journalism	journalism	NOUN
ftr-311	884	19	lab	lab	PROPN
ftr-311	884	20	(	(	PUNCT
ftr-311	884	21	july	july	PROPN
ftr-311	884	22	7	7	NUM
ftr-311	884	23	,	,	PUNCT
ftr-311	884	24	2010	2010	NUM
ftr-311	884	25	,	,	PUNCT
ftr-311	884	26	4:30	4:30	NUM
ftr-311	884	27	p.m	p.m	NOUN
ftr-311	884	28	)	)	PUNCT
ftr-311	884	29	,	,	PUNCT
ftr-311	884	30	http://www.niemanlab.org/2010/07/attention-nonprofits-young-adults-love-textingdonations/	http://www.niemanlab.org/2010/07/attention-nonprofits-young-adults-love-textingdonations/	PROPN
ftr-311	884	31	;	;	PUNCT
ftr-311	884	32	american	american	PROPN
ftr-311	884	33	red	red	PROPN
ftr-311	884	34	cross	cross	PROPN
ftr-311	884	35	,	,	PUNCT
ftr-311	884	36	text	text	NOUN
ftr-311	884	37	message	message	NOUN
ftr-311	884	38	,	,	PUNCT
ftr-311	884	39	http://www.redcriss.org/	http://www.redcriss.org/	NOUN
ftr-311	884	40	support	support	NOUN
ftr-311	884	41	/	/	SYM
ftr-311	884	42	donating	donate	VERB
ftr-311	884	43	-	-	PUNCT
ftr-311	884	44	fundraising	fundraising	NOUN
ftr-311	884	45	/	/	SYM
ftr-311	884	46	donations	donation	NOUN
ftr-311	884	47	/	/	SYM
ftr-311	884	48	text	text	NOUN
ftr-311	884	49	-	-	PUNCT
ftr-311	884	50	messaging	messaging	NOUN
ftr-311	884	51	.	.	PUNCT
ftr-311	885	1	at	at	ADV
ftr-311	885	2	least	least	ADV
ftr-311	885	3	one	one	NUM
ftr-311	885	4	section	section	NOUN
ftr-311	885	5	501(c)(3	501(c)(3	NOUN
ftr-311	885	6	)	)	PUNCT
ftr-311	885	7	group	group	NOUN
ftr-311	885	8	has	have	AUX
ftr-311	885	9	formed	form	VERB
ftr-311	885	10	to	to	PART
ftr-311	885	11	provide	provide	VERB
ftr-311	885	12	exempt	exempt	ADJ
ftr-311	885	13	organizations	organization	NOUN
ftr-311	885	14	with	with	ADP
ftr-311	885	15	the	the	DET
ftr-311	885	16	ability	ability	NOUN
ftr-311	885	17	to	to	PART
ftr-311	885	18	accept	accept	VERB
ftr-311	885	19	donations	donation	NOUN
ftr-311	885	20	by	by	ADP
ftr-311	885	21	text	text	NOUN
ftr-311	885	22	.	.	PUNCT
ftr-311	886	1	see	see	VERB
ftr-311	886	2	mobile	mobile	ADJ
ftr-311	886	3	giving	giving	NOUN
ftr-311	886	4	foundation	foundation	NOUN
ftr-311	886	5	,	,	PUNCT
ftr-311	886	6	http://www	http://www	PROPN
ftr-311	886	7	.	.	PUNCT
ftr-311	887	1	mobilegiving.org/.	mobilegiving.org/.	NOUN
ftr-311	887	2	167	167	NUM
ftr-311	887	3	.	.	PUNCT
ftr-311	888	1	h.r	h.r	PROPN
ftr-311	888	2	.	.	PROPN
ftr-311	888	3	4462	4462	NUM
ftr-311	888	4	,	,	PUNCT
ftr-311	888	5	111th	111th	ADJ
ftr-311	888	6	cong	cong	NOUN
ftr-311	888	7	.	.	PUNCT
ftr-311	889	1	(	(	PUNCT
ftr-311	889	2	2010	2010	NUM
ftr-311	889	3	)	)	PUNCT
ftr-311	889	4	(	(	PUNCT
ftr-311	889	5	enacted	enact	VERB
ftr-311	889	6	)	)	PUNCT
ftr-311	889	7	.	.	PUNCT
ftr-311	890	1	president	president	PROPN
ftr-311	890	2	obama	obama	PROPN
ftr-311	890	3	signed	sign	VERB
ftr-311	890	4	the	the	DET
ftr-311	890	5	bill	bill	NOUN
ftr-311	890	6	on	on	ADP
ftr-311	890	7	january	january	PROPN
ftr-311	890	8	22	22	NUM
ftr-311	890	9	,	,	PUNCT
ftr-311	890	10	2010	2010	NUM
ftr-311	890	11	.	.	PUNCT
ftr-311	891	1	see	see	VERB
ftr-311	891	2	govtrack.us	govtrack.us	NOUN
ftr-311	891	3	,	,	PUNCT
ftr-311	891	4	http://www.govtrack.us/	http://www.govtrack.us/	PROPN
ftr-311	891	5	congress	congress	PROPN
ftr-311	891	6	/	/	SYM
ftr-311	891	7	bills/111	bills/111	PROPN
ftr-311	891	8	/	/	SYM
ftr-311	891	9	hr4462	hr4462	PROPN
ftr-311	891	10	.	.	PUNCT
ftr-311	892	1	as	as	ADP
ftr-311	892	2	of	of	ADP
ftr-311	892	3	january	january	PROPN
ftr-311	892	4	15	15	NUM
ftr-311	892	5	,	,	PUNCT
ftr-311	892	6	2010	2010	NUM
ftr-311	892	7	,	,	PUNCT
ftr-311	892	8	more	more	ADJ
ftr-311	892	9	than	than	ADP
ftr-311	892	10	$	$	SYM
ftr-311	892	11	10	10	NUM
ftr-311	892	12	million	million	NUM
ftr-311	892	13	had	have	AUX
ftr-311	892	14	been	be	AUX
ftr-311	892	15	raised	raise	VERB
ftr-311	892	16	for	for	ADP
ftr-311	892	17	haiti	haiti	PROPN
ftr-311	892	18	through	through	ADP
ftr-311	892	19	mobile	mobile	ADJ
ftr-311	892	20	texting	texting	NOUN
ftr-311	892	21	,	,	PUNCT
ftr-311	892	22	of	of	ADP
ftr-311	892	23	which	which	PRON
ftr-311	892	24	more	more	ADJ
ftr-311	892	25	than	than	ADP
ftr-311	892	26	$	$	SYM
ftr-311	892	27	8	8	NUM
ftr-311	892	28	million	million	NUM
ftr-311	892	29	went	go	VERB
ftr-311	892	30	to	to	ADP
ftr-311	892	31	the	the	DET
ftr-311	892	32	red	red	PROPN
ftr-311	892	33	cross	cross	PROPN
ftr-311	892	34	.	.	PROPN
ftr-311	893	1	douglas	douglas	PROPN
ftr-311	893	2	stanglin	stanglin	PROPN
ftr-311	893	3	,	,	PUNCT
ftr-311	893	4	mobile	mobile	ADJ
ftr-311	893	5	texting	texting	NOUN
ftr-311	893	6	donations	donation	NOUN
ftr-311	893	7	to	to	ADP
ftr-311	893	8	red	red	PROPN
ftr-311	893	9	cross	cross	PROPN
ftr-311	893	10	for	for	ADP
ftr-311	893	11	haiti	haiti	PROPN
ftr-311	893	12	now	now	ADV
ftr-311	893	13	tops	top	VERB
ftr-311	893	14	$	$	SYM
ftr-311	893	15	8	8	NUM
ftr-311	893	16	million	million	NUM
ftr-311	893	17	,	,	PUNCT
ftr-311	893	18	usa	usa	PROPN
ftr-311	893	19	today	today	NOUN
ftr-311	893	20	(	(	PUNCT
ftr-311	893	21	jan	jan	PROPN
ftr-311	893	22	.	.	PROPN
ftr-311	893	23	15	15	NUM
ftr-311	893	24	,	,	PUNCT
ftr-311	893	25	2010	2010	NUM
ftr-311	893	26	,	,	PUNCT
ftr-311	893	27	6:06	6:06	NUM
ftr-311	893	28	p.m.	p.m.	NOUN
ftr-311	893	29	)	)	PUNCT
ftr-311	893	30	,	,	PUNCT
ftr-311	893	31	http://content	http://content	PROPN
ftr-311	893	32	.	.	PUNCT
ftr-311	893	33	usatoday.com/communities/ondeadline/post/2010/01/mobile-texting-donations-tored-cross-for-haiti-now-tops-5-million-/1#.um9nrerx2_8	usatoday.com/communities/ondeadline/post/2010/01/mobile-texting-donations-tored-cross-for-haiti-now-tops-5-million-/1#.um9nrerx2_8	PROPN
ftr-311	893	34	.	.	PUNCT
ftr-311	894	1	168	168	NUM
ftr-311	894	2	.	.	PUNCT
ftr-311	895	1	many	many	ADJ
ftr-311	895	2	websites	website	NOUN
ftr-311	895	3	mistakenly	mistakenly	ADV
ftr-311	895	4	assume	assume	VERB
ftr-311	895	5	that	that	SCONJ
ftr-311	895	6	the	the	DET
ftr-311	895	7	special	special	ADJ
ftr-311	895	8	haiti	haiti	PROPN
ftr-311	895	9	rules	rule	NOUN
ftr-311	895	10	now	now	ADV
ftr-311	895	11	apply	apply	VERB
ftr-311	895	12	to	to	ADP
ftr-311	895	13	all	all	DET
ftr-311	895	14	charitable	charitable	ADJ
ftr-311	895	15	contributions	contribution	NOUN
ftr-311	895	16	made	make	VERB
ftr-311	895	17	by	by	ADP
ftr-311	895	18	phone	phone	NOUN
ftr-311	895	19	.	.	PUNCT
ftr-311	896	1	see	see	VERB
ftr-311	896	2	,	,	PUNCT
ftr-311	896	3	e.g.	e.g.	ADV
ftr-311	896	4	,	,	PUNCT
ftr-311	896	5	joanne	joanne	PROPN
ftr-311	896	6	fritz	fritz	PROPN
ftr-311	896	7	,	,	PUNCT
ftr-311	896	8	how	how	SCONJ
ftr-311	896	9	to	to	PART
ftr-311	896	10	make	make	VERB
ftr-311	896	11	a	a	DET
ftr-311	896	12	charitable	charitable	ADJ
ftr-311	896	13	donation	donation	NOUN
ftr-311	896	14	with	with	ADP
ftr-311	896	15	your	your	PRON
ftr-311	896	16	mobile	mobile	ADJ
ftr-311	896	17	phone	phone	NOUN
ftr-311	896	18	,	,	PUNCT
ftr-311	896	19	about.com	about.com	X
ftr-311	896	20	:	:	PUNCT
ftr-311	896	21	nonprofit	nonprofit	ADJ
ftr-311	896	22	charitable	charitable	ADJ
ftr-311	896	23	orgs	org	NOUN
ftr-311	896	24	,	,	PUNCT
ftr-311	896	25	http://nonprofit.about.com/od/fordonors/a/how-to-make-acharitable-donation-with-your-mobile-phone.htm	http://nonprofit.about.com/od/fordonors/a/how-to-make-acharitable-donation-with-your-mobile-phone.htm	PROPN
ftr-311	896	26	;	;	PUNCT
ftr-311	896	27	ben	ben	PROPN
ftr-311	896	28	alexander	alexander	PROPN
ftr-311	896	29	,	,	PUNCT
ftr-311	896	30	thoughts	thought	NOUN
ftr-311	896	31	on	on	ADP
ftr-311	896	32	charitable	charitable	ADJ
ftr-311	896	33	giving	giving	NOUN
ftr-311	896	34	,	,	PUNCT
ftr-311	896	35	accountingweb	accountingweb	X
ftr-311	896	36	(	(	PUNCT
ftr-311	896	37	dec	dec	PROPN
ftr-311	896	38	.	.	PROPN
ftr-311	896	39	6	6	NUM
ftr-311	896	40	,	,	PUNCT
ftr-311	896	41	2012	2012	NUM
ftr-311	896	42	)	)	PUNCT
ftr-311	896	43	,	,	PUNCT
ftr-311	896	44	http://www.accountingweb	http://www.accountingweb	PROPN
ftr-311	896	45	.	.	PUNCT
ftr-311	896	46	com	com	NOUN
ftr-311	896	47	/	/	SYM
ftr-311	896	48	article	article	NOUN
ftr-311	896	49	/	/	SYM
ftr-311	896	50	thoughts	thought	NOUN
ftr-311	896	51	-	-	PUNCT
ftr-311	896	52	charitable	charitable	ADJ
ftr-311	896	53	-	-	PUNCT
ftr-311	896	54	giving/220425	giving/220425	NOUN
ftr-311	896	55	.	.	PUNCT
ftr-311	897	1	169	169	NUM
ftr-311	897	2	.	.	PUNCT
ftr-311	898	1	i	i	PRON
ftr-311	898	2	thank	thank	VERB
ftr-311	898	3	robert	robert	PROPN
ftr-311	898	4	j.	j.	PROPN
ftr-311	898	5	shiller	shiller	PROPN
ftr-311	898	6	for	for	ADP
ftr-311	898	7	this	this	DET
ftr-311	898	8	suggestion	suggestion	NOUN
ftr-311	898	9	.	.	PUNCT
ftr-311	899	1	314	314	NUM
ftr-311	899	2	florida	florida	PROPN
ftr-311	899	3	tax	tax	NOUN
ftr-311	899	4	review	review	NOUN
ftr-311	899	5	[	[	X
ftr-311	899	6	vol	vol	NOUN
ftr-311	899	7	.	.	PUNCT
ftr-311	900	1	14:7	14:7	NUM
ftr-311	900	2	increased	increase	VERB
ftr-311	900	3	use	use	NOUN
ftr-311	900	4	of	of	ADP
ftr-311	900	5	technology	technology	NOUN
ftr-311	900	6	should	should	AUX
ftr-311	900	7	also	also	ADV
ftr-311	900	8	involve	involve	VERB
ftr-311	900	9	tax	tax	NOUN
ftr-311	900	10	preparation	preparation	NOUN
ftr-311	900	11	software	software	NOUN
ftr-311	900	12	.	.	PUNCT
ftr-311	901	1	schedule	schedule	NOUN
ftr-311	901	2	a	a	PRON
ftr-311	901	3	of	of	ADP
ftr-311	901	4	form	form	NOUN
ftr-311	901	5	1040	1040	NUM
ftr-311	901	6	includes	include	VERB
ftr-311	901	7	a	a	DET
ftr-311	901	8	reminder	reminder	NOUN
ftr-311	901	9	to	to	PART
ftr-311	901	10	see	see	VERB
ftr-311	901	11	the	the	DET
ftr-311	901	12	instructions	instruction	NOUN
ftr-311	901	13	if	if	SCONJ
ftr-311	901	14	the	the	DET
ftr-311	901	15	taxpayer	taxpayer	NOUN
ftr-311	901	16	has	have	AUX
ftr-311	901	17	made	make	VERB
ftr-311	901	18	a	a	DET
ftr-311	901	19	contribution	contribution	NOUN
ftr-311	901	20	of	of	ADP
ftr-311	901	21	$	$	SYM
ftr-311	901	22	250	250	NUM
ftr-311	901	23	or	or	CCONJ
ftr-311	901	24	more	more	ADJ
ftr-311	901	25	and	and	CCONJ
ftr-311	901	26	that	that	DET
ftr-311	901	27	form	form	NOUN
ftr-311	901	28	8283	8283	NUM
ftr-311	901	29	must	must	AUX
ftr-311	901	30	be	be	AUX
ftr-311	901	31	attached	attach	VERB
ftr-311	901	32	for	for	ADP
ftr-311	901	33	contributions	contribution	NOUN
ftr-311	901	34	other	other	ADJ
ftr-311	901	35	than	than	ADP
ftr-311	901	36	by	by	ADP
ftr-311	901	37	cash	cash	NOUN
ftr-311	901	38	or	or	CCONJ
ftr-311	901	39	check	check	NOUN
ftr-311	901	40	of	of	ADP
ftr-311	901	41	more	more	ADJ
ftr-311	901	42	than	than	ADP
ftr-311	901	43	$	$	SYM
ftr-311	901	44	500	500	NUM
ftr-311	901	45	.	.	PUNCT
ftr-311	902	1	such	such	ADJ
ftr-311	902	2	reminders	reminder	NOUN
ftr-311	902	3	may	may	AUX
ftr-311	902	4	or	or	CCONJ
ftr-311	902	5	may	may	AUX
ftr-311	902	6	not	not	PART
ftr-311	902	7	be	be	AUX
ftr-311	902	8	effective	effective	ADJ
ftr-311	902	9	.	.	PUNCT
ftr-311	903	1	but	but	CCONJ
ftr-311	903	2	even	even	ADV
ftr-311	903	3	if	if	SCONJ
ftr-311	903	4	they	they	PRON
ftr-311	903	5	are	be	AUX
ftr-311	903	6	,	,	PUNCT
ftr-311	903	7	only	only	ADV
ftr-311	903	8	a	a	DET
ftr-311	903	9	small	small	ADJ
ftr-311	903	10	percentage	percentage	NOUN
ftr-311	903	11	of	of	ADP
ftr-311	903	12	individual	individual	ADJ
ftr-311	903	13	tax	tax	NOUN
ftr-311	903	14	returns	return	NOUN
ftr-311	903	15	are	be	AUX
ftr-311	903	16	now	now	ADV
ftr-311	903	17	filed	file	VERB
ftr-311	903	18	manually	manually	ADV
ftr-311	903	19	using	use	VERB
ftr-311	903	20	the	the	DET
ftr-311	903	21	paper	paper	NOUN
ftr-311	903	22	forms	form	NOUN
ftr-311	903	23	.	.	PUNCT
ftr-311	904	1	according	accord	VERB
ftr-311	904	2	to	to	ADP
ftr-311	904	3	irs	irs	PROPN
ftr-311	904	4	filing	filing	NOUN
ftr-311	904	5	season	season	NOUN
ftr-311	904	6	statistics	statistic	NOUN
ftr-311	904	7	for	for	ADP
ftr-311	904	8	the	the	DET
ftr-311	904	9	week	week	NOUN
ftr-311	904	10	ending	end	VERB
ftr-311	904	11	june	june	PROPN
ftr-311	904	12	8	8	NUM
ftr-311	904	13	,	,	PUNCT
ftr-311	904	14	2012	2012	NUM
ftr-311	904	15	,	,	PUNCT
ftr-311	904	16	more	more	ADJ
ftr-311	904	17	than	than	ADP
ftr-311	904	18	82	82	NUM
ftr-311	904	19	percent	percent	NOUN
ftr-311	904	20	of	of	ADP
ftr-311	904	21	individual	individual	ADJ
ftr-311	904	22	income	income	NOUN
ftr-311	904	23	tax	tax	NOUN
ftr-311	904	24	returns	return	NOUN
ftr-311	904	25	were	be	AUX
ftr-311	904	26	e	e	NOUN
ftr-311	904	27	-	-	NOUN
ftr-311	904	28	filed.170	filed.170	PRON
ftr-311	904	29	thus	thus	ADV
ftr-311	904	30	,	,	PUNCT
ftr-311	904	31	it	it	PRON
ftr-311	904	32	becomes	become	VERB
ftr-311	904	33	important	important	ADJ
ftr-311	904	34	to	to	PART
ftr-311	904	35	know	know	VERB
ftr-311	904	36	to	to	ADP
ftr-311	904	37	what	what	DET
ftr-311	904	38	extent	extent	NOUN
ftr-311	904	39	tax	tax	NOUN
ftr-311	904	40	preparation	preparation	NOUN
ftr-311	904	41	software	software	NOUN
ftr-311	904	42	encourages	encourage	VERB
ftr-311	904	43	compliance	compliance	NOUN
ftr-311	904	44	with	with	ADP
ftr-311	904	45	the	the	DET
ftr-311	904	46	charitable	charitable	ADJ
ftr-311	904	47	contribution	contribution	NOUN
ftr-311	904	48	substantiation	substantiation	NOUN
ftr-311	904	49	rules	rule	NOUN
ftr-311	904	50	by	by	ADP
ftr-311	904	51	reminding	remind	VERB
ftr-311	904	52	taxpayers	taxpayer	NOUN
ftr-311	904	53	about	about	ADP
ftr-311	904	54	the	the	DET
ftr-311	904	55	contemporaneous	contemporaneous	ADJ
ftr-311	904	56	written	write	VERB
ftr-311	904	57	acknowledgment	acknowledgment	NOUN
ftr-311	904	58	and	and	CCONJ
ftr-311	904	59	qualified	qualified	ADJ
ftr-311	904	60	appraisal	appraisal	NOUN
ftr-311	904	61	rules	rule	NOUN
ftr-311	904	62	.	.	PUNCT
ftr-311	905	1	turbotax	turbotax	NOUN
ftr-311	905	2	,	,	PUNCT
ftr-311	905	3	for	for	ADP
ftr-311	905	4	example	example	NOUN
ftr-311	905	5	,	,	PUNCT
ftr-311	905	6	generates	generate	VERB
ftr-311	905	7	form	form	NOUN
ftr-311	905	8	8283	8283	NUM
ftr-311	905	9	,	,	PUNCT
ftr-311	905	10	but	but	CCONJ
ftr-311	905	11	asks	ask	VERB
ftr-311	905	12	its	its	PRON
ftr-311	905	13	users	user	NOUN
ftr-311	905	14	only	only	ADV
ftr-311	905	15	about	about	ADP
ftr-311	905	16	donations	donation	NOUN
ftr-311	905	17	over	over	ADP
ftr-311	905	18	$	$	SYM
ftr-311	905	19	500.171	500.171	NUM
ftr-311	905	20	that	that	PRON
ftr-311	905	21	is	be	AUX
ftr-311	905	22	,	,	PUNCT
ftr-311	905	23	it	it	PRON
ftr-311	905	24	does	do	AUX
ftr-311	905	25	not	not	PART
ftr-311	905	26	include	include	VERB
ftr-311	905	27	any	any	DET
ftr-311	905	28	reminders	reminder	NOUN
ftr-311	905	29	regarding	regard	VERB
ftr-311	905	30	the	the	DET
ftr-311	905	31	170	170	NUM
ftr-311	905	32	.	.	PUNCT
ftr-311	906	1	see	see	VERB
ftr-311	906	2	irs	irs	PROPN
ftr-311	906	3	,	,	PUNCT
ftr-311	906	4	filing	file	VERB
ftr-311	906	5	seasons	season	NOUN
ftr-311	906	6	statistics	statistic	NOUN
ftr-311	906	7	for	for	ADP
ftr-311	906	8	week	week	NOUN
ftr-311	906	9	ending	end	VERB
ftr-311	906	10	june	june	PROPN
ftr-311	906	11	8	8	NUM
ftr-311	906	12	,	,	PUNCT
ftr-311	906	13	2012	2012	NUM
ftr-311	906	14	,	,	PUNCT
ftr-311	906	15	http://www.irs.gov/uac/filing-season-statistics-for-week-ending-june-8,-2012	http://www.irs.gov/uac/filing-season-statistics-for-week-ending-june-8,-2012	PROPN
ftr-311	906	16	(	(	PUNCT
ftr-311	906	17	last	last	ADJ
ftr-311	906	18	updated	update	VERB
ftr-311	906	19	aug	aug	PROPN
ftr-311	906	20	.	.	PROPN
ftr-311	906	21	4	4	NUM
ftr-311	906	22	,	,	PUNCT
ftr-311	906	23	2012	2012	NUM
ftr-311	906	24	)	)	PUNCT
ftr-311	906	25	.	.	PUNCT
ftr-311	907	1	the	the	DET
ftr-311	907	2	total	total	ADJ
ftr-311	907	3	number	number	NOUN
ftr-311	907	4	individual	individual	ADJ
ftr-311	907	5	income	income	NOUN
ftr-311	907	6	tax	tax	NOUN
ftr-311	907	7	returns	return	NOUN
ftr-311	907	8	received	receive	VERB
ftr-311	907	9	as	as	ADP
ftr-311	907	10	of	of	ADP
ftr-311	907	11	june	june	PROPN
ftr-311	907	12	8	8	NUM
ftr-311	907	13	,	,	PUNCT
ftr-311	907	14	2012	2012	NUM
ftr-311	907	15	,	,	PUNCT
ftr-311	907	16	are	be	AUX
ftr-311	907	17	137,200,000	137,200,000	NUM
ftr-311	907	18	.	.	PUNCT
ftr-311	908	1	total	total	ADJ
ftr-311	908	2	e	e	NOUN
ftr-311	908	3	-	-	NOUN
ftr-311	908	4	filing	file	VERB
ftr-311	908	5	receipts	receipt	NOUN
ftr-311	908	6	are	be	AUX
ftr-311	908	7	113,074,000	113,074,000	NUM
ftr-311	908	8	,	,	PUNCT
ftr-311	908	9	with	with	ADP
ftr-311	908	10	71,017,000	71,017,000	NUM
ftr-311	908	11	of	of	ADP
ftr-311	908	12	that	that	DET
ftr-311	908	13	total	total	NOUN
ftr-311	908	14	filed	file	VERB
ftr-311	908	15	by	by	ADP
ftr-311	908	16	tax	tax	NOUN
ftr-311	908	17	professionals	professional	NOUN
ftr-311	908	18	and	and	CCONJ
ftr-311	908	19	42,056,000	42,056,000	NUM
ftr-311	908	20	self	self	NOUN
ftr-311	908	21	-	-	PUNCT
ftr-311	908	22	prepared	prepare	VERB
ftr-311	908	23	.	.	PUNCT
ftr-311	909	1	i	i	PRON
ftr-311	909	2	d.	d.	PROPN
ftr-311	910	1	i	i	PRON
ftr-311	910	2	thank	thank	VERB
ftr-311	910	3	larry	larry	PROPN
ftr-311	910	4	zelenak	zelenak	PROPN
ftr-311	910	5	for	for	ADP
ftr-311	910	6	help	help	NOUN
ftr-311	910	7	in	in	ADP
ftr-311	910	8	locating	locate	VERB
ftr-311	910	9	these	these	DET
ftr-311	910	10	numbers	number	NOUN
ftr-311	910	11	.	.	PUNCT
ftr-311	911	1	171	171	NUM
ftr-311	911	2	.	.	PUNCT
ftr-311	912	1	see	see	VERB
ftr-311	912	2	turbotax	turbotax	PROPN
ftr-311	912	3	deluxe	deluxe	PROPN
ftr-311	912	4	online	online	NOUN
ftr-311	912	5	,	,	PUNCT
ftr-311	912	6	https://turbotax.intuit.com/login/	https://turbotax.intuit.com/login/	NOUN
ftr-311	912	7	https://turbotax.intuit.com/login/start.jsp?prioritycode=3468337910&productid=16	https://turbotax.intuit.com/login/start.jsp?prioritycode=3468337910&productid=16	NOUN
ftr-311	912	8	&	&	CCONJ
ftr-311	912	9	abtest	abt	ADJ
ftr-311	912	10	=	=	NOUN
ftr-311	912	11	random%3d87670&loginpage	random%3d87670&loginpage	NOUN
ftr-311	912	12	=	=	SYM
ftr-311	912	13	start2https://turbotax.intuit.com	start2https://turbotax.intuit.com	NOUN
ftr-311	912	14	/	/	SYM
ftr-311	912	15	login	login	NOUN
ftr-311	912	16	/	/	SYM
ftr-311	912	17	start.j	start.j	PUNCT
ftr-311	913	1	sp?prioritycode=3468337910&productid=16&abtest	sp?prioritycode=3468337910&productid=16&abtest	NOUN
ftr-311	913	2	=	=	NOUN
ftr-311	913	3	random%3d87670&loginpag	random%3d87670&loginpag	NOUN
ftr-311	913	4	e	e	NOUN
ftr-311	913	5	=	=	NOUN
ftr-311	913	6	start2	start2	X
ftr-311	913	7	.	.	PUNCT
ftr-311	914	1	there	there	PRON
ftr-311	914	2	are	be	VERB
ftr-311	914	3	some	some	DET
ftr-311	914	4	issues	issue	NOUN
ftr-311	914	5	with	with	ADP
ftr-311	914	6	generation	generation	NOUN
ftr-311	914	7	of	of	ADP
ftr-311	914	8	form	form	NOUN
ftr-311	914	9	8283	8283	NUM
ftr-311	914	10	on	on	ADP
ftr-311	914	11	turbotax	turbotax	NOUN
ftr-311	914	12	.	.	PUNCT
ftr-311	915	1	for	for	ADP
ftr-311	915	2	the	the	DET
ftr-311	915	3	tax	tax	NOUN
ftr-311	915	4	year	year	NOUN
ftr-311	915	5	2011	2011	NUM
ftr-311	915	6	,	,	PUNCT
ftr-311	915	7	turbotax	turbotax	NOUN
ftr-311	915	8	support	support	NOUN
ftr-311	915	9	notes	note	VERB
ftr-311	915	10	that	that	SCONJ
ftr-311	915	11	“	"	PUNCT
ftr-311	915	12	turbotax	turbotax	NOUN
ftr-311	915	13	does	do	AUX
ftr-311	915	14	not	not	PART
ftr-311	915	15	group	group	VERB
ftr-311	915	16	similar	similar	ADJ
ftr-311	915	17	donated	donate	VERB
ftr-311	915	18	items	item	NOUN
ftr-311	915	19	for	for	ADP
ftr-311	915	20	which	which	PRON
ftr-311	915	21	a	a	DET
ftr-311	915	22	deduction	deduction	NOUN
ftr-311	915	23	of	of	ADP
ftr-311	915	24	more	more	ADJ
ftr-311	915	25	than	than	ADP
ftr-311	915	26	$	$	SYM
ftr-311	915	27	5,000	5,000	NUM
ftr-311	915	28	is	be	AUX
ftr-311	915	29	claimed	claim	VERB
ftr-311	915	30	for	for	ADP
ftr-311	915	31	section	section	NOUN
ftr-311	915	32	b	b	PROPN
ftr-311	915	33	of	of	ADP
ftr-311	915	34	form	form	NOUN
ftr-311	915	35	8283	8283	NUM
ftr-311	915	36	.	.	PUNCT
ftr-311	916	1	in	in	ADP
ftr-311	916	2	this	this	DET
ftr-311	916	3	case	case	NOUN
ftr-311	916	4	,	,	PUNCT
ftr-311	916	5	separate	separate	ADJ
ftr-311	916	6	section	section	NOUN
ftr-311	916	7	bs	b	NOUN
ftr-311	916	8	of	of	ADP
ftr-311	916	9	form	form	NOUN
ftr-311	916	10	8283	8283	NUM
ftr-311	916	11	must	must	AUX
ftr-311	916	12	be	be	AUX
ftr-311	916	13	completed	complete	VERB
ftr-311	916	14	for	for	ADP
ftr-311	916	15	each	each	DET
ftr-311	916	16	recipient	recipient	NOUN
ftr-311	916	17	organization	organization	NOUN
ftr-311	916	18	.	.	PUNCT
ftr-311	916	19	”	"	PUNCT
ftr-311	917	1	calculations	calculation	NOUN
ftr-311	917	2	not	not	PART
ftr-311	917	3	supported	support	VERB
ftr-311	917	4	by	by	ADP
ftr-311	917	5	turbotax	turbotax	NOUN
ftr-311	917	6	for	for	ADP
ftr-311	917	7	tax	tax	NOUN
ftr-311	917	8	year	year	NOUN
ftr-311	917	9	2011	2011	NUM
ftr-311	917	10	,	,	PUNCT
ftr-311	917	11	turbotax	turbotax	NOUN
ftr-311	917	12	,	,	PUNCT
ftr-311	917	13	http://turbotax.intuit.com/support/iq/fed-form-availability/	http://turbotax.intuit.com/support/iq/fed-form-availability/	NUM
ftr-311	917	14	calculations	calculation	NOUN
ftr-311	917	15	-	-	PUNCT
ftr-311	917	16	not	not	PART
ftr-311	917	17	-	-	PUNCT
ftr-311	917	18	supported	support	VERB
ftr-311	917	19	-	-	PUNCT
ftr-311	917	20	by	by	ADP
ftr-311	917	21	-	-	PUNCT
ftr-311	917	22	turbotax	turbotax	NOUN
ftr-311	917	23	-	-	PUNCT
ftr-311	917	24	for	for	ADP
ftr-311	917	25	-	-	PUNCT
ftr-311	917	26	tax	tax	NOUN
ftr-311	917	27	-	-	PUNCT
ftr-311	917	28	year-2011	year-2011	NOUN
ftr-311	917	29	/	/	SYM
ftr-311	917	30	gen83848.html	gen83848.html	PROPN
ftr-311	917	31	(	(	PUNCT
ftr-311	917	32	last	last	ADJ
ftr-311	917	33	updated	update	VERB
ftr-311	917	34	jan	jan	PROPN
ftr-311	917	35	.	.	PROPN
ftr-311	917	36	28	28	NUM
ftr-311	917	37	,	,	PUNCT
ftr-311	917	38	2013	2013	NUM
ftr-311	917	39	)	)	PUNCT
ftr-311	917	40	.	.	PUNCT
ftr-311	918	1	when	when	SCONJ
ftr-311	918	2	i	i	PRON
ftr-311	918	3	entered	enter	VERB
ftr-311	918	4	both	both	PRON
ftr-311	918	5	cash	cash	NOUN
ftr-311	918	6	and	and	CCONJ
ftr-311	918	7	property	property	NOUN
ftr-311	918	8	contributions	contribution	NOUN
ftr-311	918	9	on	on	ADP
ftr-311	918	10	h&r	h&r	PROPN
ftr-311	918	11	block	block	NOUN
ftr-311	918	12	at	at	ADP
ftr-311	918	13	home	home	NOUN
ftr-311	918	14	,	,	PUNCT
ftr-311	918	15	another	another	DET
ftr-311	918	16	well	well	ADV
ftr-311	918	17	-	-	PUNCT
ftr-311	918	18	known	know	VERB
ftr-311	918	19	tax	tax	NOUN
ftr-311	918	20	software	software	NOUN
ftr-311	918	21	package	package	NOUN
ftr-311	918	22	for	for	ADP
ftr-311	918	23	people	people	NOUN
ftr-311	918	24	who	who	PRON
ftr-311	918	25	prepare	prepare	VERB
ftr-311	918	26	their	their	PRON
ftr-311	918	27	own	own	ADJ
ftr-311	918	28	taxes	taxis	NOUN
ftr-311	918	29	,	,	PUNCT
ftr-311	918	30	the	the	DET
ftr-311	918	31	program	program	NOUN
ftr-311	918	32	reminded	remind	VERB
ftr-311	918	33	me	i	PRON
ftr-311	918	34	:	:	PUNCT
ftr-311	918	35	remember	remember	VERB
ftr-311	918	36	to	to	PART
ftr-311	918	37	attach	attach	VERB
ftr-311	918	38	a	a	DET
ftr-311	918	39	contemporaneous	contemporaneous	ADJ
ftr-311	918	40	written	write	VERB
ftr-311	918	41	acknowledgment	acknowledgment	NOUN
ftr-311	918	42	for	for	ADP
ftr-311	918	43	the	the	DET
ftr-311	918	44	declaration	declaration	NOUN
ftr-311	918	45	of	of	ADP
ftr-311	918	46	the	the	DET
ftr-311	918	47	appraiser	appraiser	NOUN
ftr-311	918	48	as	as	SCONJ
ftr-311	918	49	required	require	VERB
ftr-311	918	50	by	by	ADP
ftr-311	918	51	section	section	NOUN
ftr-311	918	52	170(f)(8	170(f)(8	NUM
ftr-311	918	53	)	)	PUNCT
ftr-311	918	54	.	.	PUNCT
ftr-311	919	1	this	this	DET
ftr-311	919	2	acknowledgment	acknowledgment	NOUN
ftr-311	919	3	must	must	AUX
ftr-311	919	4	contain	contain	VERB
ftr-311	919	5	the	the	DET
ftr-311	919	6	amount	amount	NOUN
ftr-311	919	7	of	of	ADP
ftr-311	919	8	cash	cash	NOUN
ftr-311	919	9	and	and	CCONJ
ftr-311	919	10	a	a	DET
ftr-311	919	11	description	description	NOUN
ftr-311	919	12	of	of	ADP
ftr-311	919	13	any	any	DET
ftr-311	919	14	property	property	NOUN
ftr-311	919	15	contributed	contribute	VERB
ftr-311	919	16	,	,	PUNCT
ftr-311	919	17	whether	whether	SCONJ
ftr-311	919	18	the	the	DET
ftr-311	919	19	donee	donee	NOUN
ftr-311	919	20	organization	organization	NOUN
ftr-311	919	21	provided	provide	VERB
ftr-311	919	22	any	any	DET
ftr-311	919	23	goods	good	NOUN
ftr-311	919	24	or	or	CCONJ
ftr-311	919	25	services	service	NOUN
ftr-311	919	26	in	in	ADP
ftr-311	919	27	consideration	consideration	NOUN
ftr-311	919	28	for	for	ADP
ftr-311	919	29	any	any	DET
ftr-311	919	30	property	property	NOUN
ftr-311	919	31	contributed	contribute	VERB
ftr-311	919	32	and	and	CCONJ
ftr-311	919	33	,	,	PUNCT
ftr-311	919	34	if	if	SCONJ
ftr-311	919	35	so	so	ADV
ftr-311	919	36	,	,	PUNCT
ftr-311	919	37	a	a	DET
ftr-311	919	38	description	description	NOUN
ftr-311	919	39	and	and	CCONJ
ftr-311	919	40	good	good	ADJ
ftr-311	919	41	faith	faith	NOUN
ftr-311	919	42	estimate	estimate	NOUN
ftr-311	919	43	of	of	ADP
ftr-311	919	44	such	such	ADJ
ftr-311	919	45	good	good	NOUN
ftr-311	919	46	or	or	CCONJ
ftr-311	919	47	services	service	NOUN
ftr-311	919	48	.	.	PUNCT
ftr-311	920	1	see	see	VERB
ftr-311	920	2	block	block	NOUN
ftr-311	920	3	at	at	ADP
ftr-311	920	4	home	home	NOUN
ftr-311	920	5	,	,	PUNCT
ftr-311	920	6	http://taxes.hrblock.com/hrblock/interview/loadframe	http://taxes.hrblock.com/hrblock/interview/loadframe	PROPN
ftr-311	920	7	.	.	PUNCT
ftr-311	921	1	hrbx?tn	hrbx?tn	PUNCT
ftr-311	921	2	=	=	NOUN
ftr-311	921	3	interview&targetata	interview&targetata	NOUN
ftr-311	921	4	=	=	ADJ
ftr-311	921	5	interview&taxtype	interview&taxtype	NOUN
ftr-311	921	6	=	=	ADJ
ftr-311	921	7	tcd&ht	tcd&ht	NOUN
ftr-311	921	8	=	=	NOUN
ftr-311	921	9	fh&r	fh&r	PROPN
ftr-311	921	10	.	.	PUNCT
ftr-311	922	1	it	it	PRON
ftr-311	922	2	failed	fail	VERB
ftr-311	922	3	to	to	ADP
ftr-311	922	4	2013	2013	NUM
ftr-311	922	5	]	]	PUNCT
ftr-311	922	6	reforming	reform	VERB
ftr-311	922	7	the	the	DET
ftr-311	922	8	charitable	charitable	ADJ
ftr-311	922	9	contribution	contribution	NOUN
ftr-311	922	10	substantiation	substantiation	NOUN
ftr-311	922	11	rules	rule	VERB
ftr-311	922	12	315	315	NUM
ftr-311	922	13	contemporaneous	contemporaneous	ADJ
ftr-311	922	14	written	write	VERB
ftr-311	922	15	acknowledgment	acknowledgment	NOUN
ftr-311	922	16	for	for	ADP
ftr-311	922	17	donations	donation	NOUN
ftr-311	922	18	of	of	ADP
ftr-311	922	19	$	$	SYM
ftr-311	922	20	250	250	NUM
ftr-311	922	21	or	or	CCONJ
ftr-311	922	22	more	more	ADJ
ftr-311	922	23	.	.	PUNCT
ftr-311	923	1	accountants	accountant	NOUN
ftr-311	923	2	whom	whom	PRON
ftr-311	923	3	i	i	PRON
ftr-311	923	4	polled	poll	VERB
ftr-311	923	5	informally	informally	ADV
ftr-311	923	6	at	at	ADP
ftr-311	923	7	a	a	DET
ftr-311	923	8	recent	recent	ADJ
ftr-311	923	9	conference	conference	NOUN
ftr-311	923	10	also	also	ADV
ftr-311	923	11	reported	report	VERB
ftr-311	923	12	that	that	SCONJ
ftr-311	923	13	their	their	PRON
ftr-311	923	14	tax	tax	NOUN
ftr-311	923	15	preparation	preparation	NOUN
ftr-311	923	16	software	software	NOUN
ftr-311	923	17	will	will	AUX
ftr-311	923	18	generate	generate	VERB
ftr-311	923	19	the	the	DET
ftr-311	923	20	form	form	NOUN
ftr-311	923	21	8283	8283	NUM
ftr-311	923	22	but	but	CCONJ
ftr-311	923	23	does	do	AUX
ftr-311	923	24	not	not	PART
ftr-311	923	25	include	include	VERB
ftr-311	923	26	reminders	reminder	NOUN
ftr-311	923	27	about	about	ADP
ftr-311	923	28	the	the	DET
ftr-311	923	29	contemporaneous	contemporaneous	ADJ
ftr-311	923	30	written	write	VERB
ftr-311	923	31	acknowledgment	acknowledgment	NOUN
ftr-311	923	32	.	.	PUNCT
ftr-311	924	1	the	the	DET
ftr-311	924	2	treasury	treasury	PROPN
ftr-311	924	3	and	and	CCONJ
ftr-311	924	4	the	the	DET
ftr-311	924	5	irs	irs	PROPN
ftr-311	924	6	could	could	AUX
ftr-311	924	7	work	work	VERB
ftr-311	924	8	with	with	ADP
ftr-311	924	9	tax	tax	NOUN
ftr-311	924	10	preparation	preparation	NOUN
ftr-311	924	11	software	software	NOUN
ftr-311	924	12	companies	company	NOUN
ftr-311	924	13	to	to	PART
ftr-311	924	14	request	request	VERB
ftr-311	924	15	that	that	SCONJ
ftr-311	924	16	the	the	DET
ftr-311	924	17	programs	program	NOUN
ftr-311	924	18	include	include	VERB
ftr-311	924	19	questions	question	NOUN
ftr-311	924	20	about	about	ADP
ftr-311	924	21	contemporaneous	contemporaneous	ADJ
ftr-311	924	22	written	write	VERB
ftr-311	924	23	acknowledgment	acknowledgment	NOUN
ftr-311	924	24	.	.	PUNCT
ftr-311	925	1	legislative	legislative	ADJ
ftr-311	925	2	changes	change	NOUN
ftr-311	925	3	,	,	PUNCT
ftr-311	925	4	of	of	ADP
ftr-311	925	5	course	course	NOUN
ftr-311	925	6	,	,	PUNCT
ftr-311	925	7	are	be	AUX
ftr-311	925	8	also	also	ADV
ftr-311	925	9	possible	possible	ADJ
ftr-311	925	10	.	.	PUNCT
ftr-311	926	1	the	the	DET
ftr-311	926	2	$	$	SYM
ftr-311	926	3	250	250	NUM
ftr-311	926	4	threshold	threshold	NOUN
ftr-311	926	5	for	for	ADP
ftr-311	926	6	the	the	DET
ftr-311	926	7	written	write	VERB
ftr-311	926	8	acknowledgment	acknowledgment	NOUN
ftr-311	926	9	and	and	CCONJ
ftr-311	926	10	the	the	DET
ftr-311	926	11	over	over	ADP
ftr-311	926	12	$	$	SYM
ftr-311	926	13	500	500	NUM
ftr-311	926	14	and	and	CCONJ
ftr-311	926	15	$	$	SYM
ftr-311	926	16	5,000	5,000	NUM
ftr-311	926	17	thresholds	threshold	NOUN
ftr-311	926	18	for	for	ADP
ftr-311	926	19	additional	additional	ADJ
ftr-311	926	20	substantiation	substantiation	NOUN
ftr-311	926	21	could	could	AUX
ftr-311	926	22	be	be	AUX
ftr-311	926	23	raised	raise	VERB
ftr-311	926	24	from	from	ADP
ftr-311	926	25	time	time	NOUN
ftr-311	926	26	to	to	ADP
ftr-311	926	27	time	time	NOUN
ftr-311	926	28	or	or	CCONJ
ftr-311	926	29	be	be	AUX
ftr-311	926	30	automatically	automatically	ADV
ftr-311	926	31	adjusted	adjust	VERB
ftr-311	926	32	for	for	ADP
ftr-311	926	33	inflation.172	inflation.172	NUM
ftr-311	926	34	in	in	ADP
ftr-311	926	35	theory	theory	NOUN
ftr-311	926	36	at	at	ADP
ftr-311	926	37	least	least	ADJ
ftr-311	926	38	,	,	PUNCT
ftr-311	926	39	establishing	establish	VERB
ftr-311	926	40	adverse	adverse	ADJ
ftr-311	926	41	tax	tax	NOUN
ftr-311	926	42	interests	interest	NOUN
ftr-311	926	43	between	between	ADP
ftr-311	926	44	donors	donor	NOUN
ftr-311	926	45	and	and	CCONJ
ftr-311	926	46	donee	donee	NOUN
ftr-311	926	47	charities	charity	NOUN
ftr-311	926	48	could	could	AUX
ftr-311	926	49	also	also	ADV
ftr-311	926	50	improve	improve	VERB
ftr-311	926	51	compliance	compliance	NOUN
ftr-311	926	52	.	.	PUNCT
ftr-311	927	1	legislation	legislation	NOUN
ftr-311	927	2	,	,	PUNCT
ftr-311	927	3	for	for	ADP
ftr-311	927	4	example	example	NOUN
ftr-311	927	5	,	,	PUNCT
ftr-311	927	6	could	could	AUX
ftr-311	927	7	subject	subject	VERB
ftr-311	927	8	charities	charity	NOUN
ftr-311	927	9	to	to	ADP
ftr-311	927	10	some	some	DET
ftr-311	927	11	kind	kind	NOUN
ftr-311	927	12	of	of	ADP
ftr-311	927	13	tax	tax	NOUN
ftr-311	927	14	penalty	penalty	NOUN
ftr-311	927	15	for	for	ADP
ftr-311	927	16	failing	fail	VERB
ftr-311	927	17	to	to	PART
ftr-311	927	18	provide	provide	VERB
ftr-311	927	19	contemporaneous	contemporaneous	ADJ
ftr-311	927	20	written	write	VERB
ftr-311	927	21	acknowledgment	acknowledgment	NOUN
ftr-311	927	22	.	.	PUNCT
ftr-311	928	1	charities	charity	NOUN
ftr-311	928	2	could	could	AUX
ftr-311	928	3	face	face	VERB
ftr-311	928	4	penalties	penalty	NOUN
ftr-311	928	5	for	for	ADP
ftr-311	928	6	gross	gross	ADJ
ftr-311	928	7	overvaluations	overvaluation	NOUN
ftr-311	928	8	for	for	ADP
ftr-311	928	9	property	property	NOUN
ftr-311	928	10	contributions	contribution	NOUN
ftr-311	928	11	that	that	PRON
ftr-311	928	12	they	they	PRON
ftr-311	928	13	acknowledge	acknowledge	VERB
ftr-311	928	14	on	on	ADP
ftr-311	928	15	form	form	NOUN
ftr-311	928	16	8283	8283	NUM
ftr-311	928	17	.	.	PUNCT
ftr-311	929	1	they	they	PRON
ftr-311	929	2	could	could	AUX
ftr-311	929	3	be	be	AUX
ftr-311	929	4	required	require	VERB
ftr-311	929	5	to	to	PART
ftr-311	929	6	report	report	VERB
ftr-311	929	7	to	to	ADP
ftr-311	929	8	the	the	DET
ftr-311	929	9	donor	donor	NOUN
ftr-311	929	10	the	the	DET
ftr-311	929	11	value	value	NOUN
ftr-311	929	12	assigned	assign	VERB
ftr-311	929	13	to	to	PART
ftr-311	929	14	contributed	contribute	VERB
ftr-311	929	15	property	property	NOUN
ftr-311	929	16	on	on	ADP
ftr-311	929	17	form	form	NOUN
ftr-311	929	18	990.173	990.173	NUM
ftr-311	929	19	as	as	ADP
ftr-311	929	20	a	a	DET
ftr-311	929	21	practical	practical	ADJ
ftr-311	929	22	matter	matter	NOUN
ftr-311	929	23	,	,	PUNCT
ftr-311	929	24	however	however	ADV
ftr-311	929	25	,	,	PUNCT
ftr-311	929	26	congress	congress	PROPN
ftr-311	929	27	would	would	AUX
ftr-311	929	28	almost	almost	ADV
ftr-311	929	29	surely	surely	ADV
ftr-311	929	30	view	view	VERB
ftr-311	929	31	the	the	DET
ftr-311	929	32	burden	burden	NOUN
ftr-311	929	33	to	to	ADP
ftr-311	929	34	donee	donee	NOUN
ftr-311	929	35	organizations	organization	NOUN
ftr-311	929	36	of	of	ADP
ftr-311	929	37	such	such	ADJ
ftr-311	929	38	changes	change	NOUN
ftr-311	929	39	to	to	ADP
ftr-311	929	40	the	the	DET
ftr-311	929	41	law	law	NOUN
ftr-311	929	42	as	as	ADP
ftr-311	929	43	in	in	ADP
ftr-311	929	44	excess	excess	NOUN
ftr-311	929	45	of	of	ADP
ftr-311	929	46	possible	possible	ADJ
ftr-311	929	47	benefits.174	benefits.174	INTJ
ftr-311	929	48	currently	currently	ADV
ftr-311	929	49	,	,	PUNCT
ftr-311	929	50	in	in	ADP
ftr-311	929	51	egregious	egregious	ADJ
ftr-311	929	52	situations	situation	NOUN
ftr-311	929	53	,	,	PUNCT
ftr-311	929	54	a	a	DET
ftr-311	929	55	donee	donee	NOUN
ftr-311	929	56	organization	organization	NOUN
ftr-311	929	57	could	could	AUX
ftr-311	929	58	find	find	VERB
ftr-311	929	59	itself	itself	PRON
ftr-311	929	60	subject	subject	ADJ
ftr-311	929	61	to	to	ADP
ftr-311	929	62	penalties	penalty	NOUN
ftr-311	929	63	under	under	ADP
ftr-311	929	64	the	the	DET
ftr-311	929	65	abusive	abusive	ADJ
ftr-311	929	66	tax	tax	NOUN
ftr-311	929	67	shelter	shelter	NOUN
ftr-311	929	68	provisions.175	provisions.175	NOUN
ftr-311	929	69	approaches	approach	NOUN
ftr-311	929	70	endorsed	endorse	VERB
ftr-311	929	71	in	in	ADP
ftr-311	929	72	connection	connection	NOUN
ftr-311	929	73	with	with	ADP
ftr-311	929	74	basic	basic	ADJ
ftr-311	929	75	reform	reform	NOUN
ftr-311	929	76	of	of	ADP
ftr-311	929	77	the	the	DET
ftr-311	929	78	charitable	charitable	ADJ
ftr-311	929	79	contribution	contribution	NOUN
ftr-311	929	80	deduction	deduction	NOUN
ftr-311	929	81	more	more	ADV
ftr-311	929	82	generally	generally	ADV
ftr-311	929	83	would	would	AUX
ftr-311	929	84	also	also	ADV
ftr-311	929	85	have	have	VERB
ftr-311	929	86	an	an	DET
ftr-311	929	87	impact	impact	NOUN
ftr-311	929	88	on	on	ADP
ftr-311	929	89	substantiation	substantiation	NOUN
ftr-311	929	90	.	.	PUNCT
ftr-311	930	1	for	for	ADP
ftr-311	930	2	example	example	NOUN
ftr-311	930	3	,	,	PUNCT
ftr-311	930	4	some	some	PRON
ftr-311	930	5	have	have	AUX
ftr-311	930	6	suggested	suggest	VERB
ftr-311	930	7	a	a	DET
ftr-311	930	8	floor	floor	NOUN
ftr-311	930	9	that	that	PRON
ftr-311	930	10	would	would	AUX
ftr-311	930	11	remind	remind	VERB
ftr-311	930	12	me	i	PRON
ftr-311	930	13	that	that	SCONJ
ftr-311	930	14	i	i	PRON
ftr-311	930	15	needed	need	VERB
ftr-311	930	16	this	this	DET
ftr-311	930	17	acknowledgment	acknowledgment	NOUN
ftr-311	930	18	for	for	ADP
ftr-311	930	19	gifts	gift	NOUN
ftr-311	930	20	of	of	ADP
ftr-311	930	21	$	$	SYM
ftr-311	930	22	250	250	NUM
ftr-311	930	23	and	and	CCONJ
ftr-311	930	24	above	above	ADV
ftr-311	930	25	,	,	PUNCT
ftr-311	930	26	whether	whether	SCONJ
ftr-311	930	27	or	or	CCONJ
ftr-311	930	28	not	not	PART
ftr-311	930	29	an	an	DET
ftr-311	930	30	appraisal	appraisal	NOUN
ftr-311	930	31	is	be	AUX
ftr-311	930	32	required	require	VERB
ftr-311	930	33	.	.	PUNCT
ftr-311	931	1	172	172	NUM
ftr-311	931	2	.	.	PUNCT
ftr-311	932	1	according	accord	VERB
ftr-311	932	2	to	to	ADP
ftr-311	932	3	the	the	DET
ftr-311	932	4	cpi	cpi	PROPN
ftr-311	932	5	inflation	inflation	NOUN
ftr-311	932	6	calculator	calculator	NOUN
ftr-311	932	7	,	,	PUNCT
ftr-311	932	8	$	$	SYM
ftr-311	932	9	250	250	NUM
ftr-311	932	10	in	in	ADP
ftr-311	932	11	1994	1994	NUM
ftr-311	932	12	is	be	AUX
ftr-311	932	13	equal	equal	ADJ
ftr-311	932	14	to	to	ADP
ftr-311	932	15	$	$	SYM
ftr-311	932	16	388	388	NUM
ftr-311	932	17	in	in	ADP
ftr-311	932	18	2012	2012	NUM
ftr-311	932	19	.	.	PUNCT
ftr-311	933	1	see	see	VERB
ftr-311	933	2	cpi	cpi	PROPN
ftr-311	933	3	inflation	inflation	NOUN
ftr-311	933	4	calculator	calculator	NOUN
ftr-311	933	5	,	,	PUNCT
ftr-311	933	6	http://146.142.4.24/cgibin/cpicalc.pl?cost1=250&year1=1994&year2=2012	http://146.142.4.24/cgibin/cpicalc.pl?cost1=250&year1=1994&year2=2012	PROPN
ftr-311	933	7	.	.	PUNCT
ftr-311	934	1	173	173	NUM
ftr-311	934	2	.	.	PUNCT
ftr-311	934	3	i.r.c	i.r.c	NOUN
ftr-311	934	4	.	.	PUNCT
ftr-311	935	1	§	§	PROPN
ftr-311	935	2	170(f)(8)(d	170(f)(8)(d	PROPN
ftr-311	935	3	)	)	PUNCT
ftr-311	935	4	provides	provide	VERB
ftr-311	935	5	that	that	SCONJ
ftr-311	935	6	the	the	DET
ftr-311	935	7	contemporaneous	contemporaneous	ADJ
ftr-311	935	8	written	write	VERB
ftr-311	935	9	acknowledgment	acknowledgment	NOUN
ftr-311	935	10	would	would	AUX
ftr-311	935	11	not	not	PART
ftr-311	935	12	be	be	AUX
ftr-311	935	13	required	require	VERB
ftr-311	935	14	for	for	ADP
ftr-311	935	15	“	"	PUNCT
ftr-311	935	16	a	a	DET
ftr-311	935	17	contribution	contribution	NOUN
ftr-311	935	18	if	if	SCONJ
ftr-311	935	19	the	the	DET
ftr-311	935	20	donee	donee	NOUN
ftr-311	935	21	organization	organization	NOUN
ftr-311	935	22	files	file	VERB
ftr-311	935	23	a	a	DET
ftr-311	935	24	return	return	NOUN
ftr-311	935	25	,	,	PUNCT
ftr-311	935	26	on	on	ADP
ftr-311	935	27	such	such	ADJ
ftr-311	935	28	form	form	NOUN
ftr-311	935	29	and	and	CCONJ
ftr-311	935	30	in	in	ADP
ftr-311	935	31	accordance	accordance	NOUN
ftr-311	935	32	with	with	ADP
ftr-311	935	33	such	such	ADJ
ftr-311	935	34	regulations	regulation	NOUN
ftr-311	935	35	as	as	SCONJ
ftr-311	935	36	the	the	DET
ftr-311	935	37	secretary	secretary	NOUN
ftr-311	935	38	may	may	AUX
ftr-311	935	39	prescribe	prescribe	VERB
ftr-311	935	40	,	,	PUNCT
ftr-311	935	41	”	"	PUNCT
ftr-311	935	42	giving	give	VERB
ftr-311	935	43	the	the	DET
ftr-311	935	44	information	information	NOUN
ftr-311	935	45	required	require	VERB
ftr-311	935	46	in	in	ADP
ftr-311	935	47	the	the	DET
ftr-311	935	48	acknowledgment	acknowledgment	NOUN
ftr-311	935	49	.	.	PUNCT
ftr-311	936	1	no	no	DET
ftr-311	936	2	regulations	regulation	NOUN
ftr-311	936	3	permitting	permit	VERB
ftr-311	936	4	this	this	DET
ftr-311	936	5	safe	safe	ADJ
ftr-311	936	6	harbor	harbor	NOUN
ftr-311	936	7	have	have	AUX
ftr-311	936	8	been	be	AUX
ftr-311	936	9	proposed	propose	VERB
ftr-311	936	10	or	or	CCONJ
ftr-311	936	11	promulgated	promulgate	VERB
ftr-311	936	12	.	.	PUNCT
ftr-311	937	1	a	a	DET
ftr-311	937	2	statute	statute	NOUN
ftr-311	937	3	along	along	ADP
ftr-311	937	4	the	the	DET
ftr-311	937	5	lines	line	NOUN
ftr-311	937	6	of	of	ADP
ftr-311	937	7	this	this	DET
ftr-311	937	8	provision	provision	NOUN
ftr-311	937	9	could	could	AUX
ftr-311	937	10	give	give	VERB
ftr-311	937	11	the	the	DET
ftr-311	937	12	secretary	secretary	NOUN
ftr-311	937	13	authority	authority	NOUN
ftr-311	937	14	to	to	PART
ftr-311	937	15	require	require	VERB
ftr-311	937	16	the	the	DET
ftr-311	937	17	value	value	NOUN
ftr-311	937	18	assigned	assign	VERB
ftr-311	937	19	to	to	PART
ftr-311	937	20	donated	donated	VERB
ftr-311	937	21	property	property	NOUN
ftr-311	937	22	above	above	ADP
ftr-311	937	23	some	some	DET
ftr-311	937	24	specified	specify	VERB
ftr-311	937	25	amount	amount	NOUN
ftr-311	937	26	be	be	AUX
ftr-311	937	27	included	include	VERB
ftr-311	937	28	on	on	ADP
ftr-311	937	29	an	an	DET
ftr-311	937	30	organization	organization	NOUN
ftr-311	937	31	’s	’s	PART
ftr-311	937	32	form	form	NOUN
ftr-311	937	33	990	990	NUM
ftr-311	937	34	annual	annual	ADJ
ftr-311	937	35	information	information	NOUN
ftr-311	937	36	return	return	NOUN
ftr-311	937	37	.	.	PUNCT
ftr-311	938	1	174	174	NUM
ftr-311	938	2	.	.	PUNCT
ftr-311	939	1	as	as	SCONJ
ftr-311	939	2	noted	note	VERB
ftr-311	939	3	earlier	early	ADV
ftr-311	939	4	,	,	PUNCT
ftr-311	939	5	the	the	DET
ftr-311	939	6	form	form	NOUN
ftr-311	939	7	8283	8283	NUM
ftr-311	939	8	currently	currently	ADV
ftr-311	939	9	specifies	specify	VERB
ftr-311	939	10	that	that	DET
ftr-311	939	11	acknowledgment	acknowledgment	NOUN
ftr-311	939	12	by	by	ADP
ftr-311	939	13	the	the	DET
ftr-311	939	14	donee	donee	NOUN
ftr-311	939	15	does	do	AUX
ftr-311	939	16	not	not	PART
ftr-311	939	17	represent	represent	VERB
ftr-311	939	18	agreement	agreement	NOUN
ftr-311	939	19	with	with	ADP
ftr-311	939	20	the	the	DET
ftr-311	939	21	claimed	claim	VERB
ftr-311	939	22	fair	fair	ADJ
ftr-311	939	23	market	market	NOUN
ftr-311	939	24	value	value	NOUN
ftr-311	939	25	.	.	PUNCT
ftr-311	940	1	175	175	NUM
ftr-311	940	2	.	.	PUNCT
ftr-311	940	3	see	see	VERB
ftr-311	940	4	i.r.c	i.r.c	NOUN
ftr-311	940	5	.	.	PUNCT
ftr-311	941	1	§	§	PROPN
ftr-311	941	2	4965	4965	NUM
ftr-311	941	3	(	(	PUNCT
ftr-311	941	4	excise	excise	NOUN
ftr-311	941	5	tax	tax	NOUN
ftr-311	941	6	on	on	ADP
ftr-311	941	7	tax	tax	NOUN
ftr-311	941	8	-	-	PUNCT
ftr-311	941	9	exempt	exempt	ADJ
ftr-311	941	10	entities	entity	NOUN
ftr-311	941	11	entering	enter	VERB
ftr-311	941	12	into	into	ADP
ftr-311	941	13	prohibited	prohibit	VERB
ftr-311	941	14	tax	tax	NOUN
ftr-311	941	15	shelters	shelter	NOUN
ftr-311	941	16	)	)	PUNCT
ftr-311	941	17	.	.	PUNCT
ftr-311	942	1	a	a	DET
ftr-311	942	2	prominent	prominent	ADJ
ftr-311	942	3	exempt	exempt	ADJ
ftr-311	942	4	organization	organization	NOUN
ftr-311	942	5	practitioner	practitioner	NOUN
ftr-311	942	6	has	have	AUX
ftr-311	942	7	told	tell	VERB
ftr-311	942	8	me	i	PRON
ftr-311	942	9	that	that	SCONJ
ftr-311	942	10	a	a	DET
ftr-311	942	11	well	well	ADV
ftr-311	942	12	-	-	PUNCT
ftr-311	942	13	known	know	VERB
ftr-311	942	14	university	university	NOUN
ftr-311	942	15	has	have	AUX
ftr-311	942	16	been	be	AUX
ftr-311	942	17	penalized	penalize	VERB
ftr-311	942	18	under	under	ADP
ftr-311	942	19	this	this	DET
ftr-311	942	20	provision	provision	NOUN
ftr-311	942	21	.	.	PUNCT
ftr-311	943	1	316	316	NUM
ftr-311	943	2	florida	florida	PROPN
ftr-311	943	3	tax	tax	NOUN
ftr-311	943	4	review	review	NOUN
ftr-311	943	5	[	[	X
ftr-311	943	6	vol	vol	NOUN
ftr-311	943	7	.	.	PUNCT
ftr-311	944	1	14:7	14:7	NUM
ftr-311	944	2	permit	permit	NOUN
ftr-311	944	3	deductions	deduction	NOUN
ftr-311	944	4	only	only	ADV
ftr-311	944	5	for	for	ADP
ftr-311	944	6	giving	give	VERB
ftr-311	944	7	each	each	DET
ftr-311	944	8	year	year	NOUN
ftr-311	944	9	above	above	ADP
ftr-311	944	10	a	a	DET
ftr-311	944	11	set	set	ADJ
ftr-311	944	12	percentage	percentage	NOUN
ftr-311	944	13	of	of	ADP
ftr-311	944	14	agi.176	agi.176	NOUN
ftr-311	944	15	such	such	DET
ftr-311	944	16	a	a	DET
ftr-311	944	17	floor	floor	NOUN
ftr-311	944	18	would	would	AUX
ftr-311	944	19	relieve	relieve	VERB
ftr-311	944	20	taxpayers	taxpayer	NOUN
ftr-311	944	21	of	of	ADP
ftr-311	944	22	the	the	DET
ftr-311	944	23	need	need	NOUN
ftr-311	944	24	to	to	PART
ftr-311	944	25	keep	keep	VERB
ftr-311	944	26	records	record	NOUN
ftr-311	944	27	of	of	ADP
ftr-311	944	28	charitable	charitable	ADJ
ftr-311	944	29	contributions	contribution	NOUN
ftr-311	944	30	unless	unless	SCONJ
ftr-311	944	31	they	they	PRON
ftr-311	944	32	expected	expect	VERB
ftr-311	944	33	to	to	PART
ftr-311	944	34	exceed	exceed	VERB
ftr-311	944	35	the	the	DET
ftr-311	944	36	floor	floor	NOUN
ftr-311	944	37	.	.	PUNCT
ftr-311	945	1	in	in	ADP
ftr-311	945	2	other	other	ADJ
ftr-311	945	3	areas	area	NOUN
ftr-311	945	4	of	of	ADP
ftr-311	945	5	tax	tax	NOUN
ftr-311	945	6	law	law	NOUN
ftr-311	945	7	,	,	PUNCT
ftr-311	945	8	justifications	justification	NOUN
ftr-311	945	9	for	for	ADP
ftr-311	945	10	floors	floor	NOUN
ftr-311	945	11	have	have	AUX
ftr-311	945	12	included	include	VERB
ftr-311	945	13	lessening	lessen	VERB
ftr-311	945	14	the	the	DET
ftr-311	945	15	burden	burden	NOUN
ftr-311	945	16	of	of	ADP
ftr-311	945	17	recordkeeping	recordkeeping	NOUN
ftr-311	945	18	for	for	ADP
ftr-311	945	19	taxpayers	taxpayer	NOUN
ftr-311	945	20	.	.	PUNCT
ftr-311	946	1	as	as	SCONJ
ftr-311	946	2	the	the	DET
ftr-311	946	3	jct	jct	NOUN
ftr-311	946	4	wrote	write	VERB
ftr-311	946	5	regarding	regard	VERB
ftr-311	946	6	imposition	imposition	NOUN
ftr-311	946	7	of	of	ADP
ftr-311	946	8	the	the	DET
ftr-311	946	9	two	two	NUM
ftr-311	946	10	-	-	PUNCT
ftr-311	946	11	percent	percent	NOUN
ftr-311	946	12	floor	floor	NOUN
ftr-311	946	13	on	on	ADP
ftr-311	946	14	miscellaneous	miscellaneous	ADJ
ftr-311	946	15	itemized	itemize	VERB
ftr-311	946	16	deductions	deduction	NOUN
ftr-311	946	17	introduced	introduce	VERB
ftr-311	946	18	in	in	ADP
ftr-311	946	19	the	the	DET
ftr-311	946	20	tax	tax	NOUN
ftr-311	946	21	reform	reform	NOUN
ftr-311	946	22	act	act	NOUN
ftr-311	946	23	of	of	ADP
ftr-311	946	24	1986	1986	NUM
ftr-311	946	25	,	,	PUNCT
ftr-311	946	26	“	"	PUNCT
ftr-311	946	27	this	this	DET
ftr-311	946	28	floor	floor	NOUN
ftr-311	946	29	will	will	AUX
ftr-311	946	30	relieve	relieve	VERB
ftr-311	946	31	taxpayers	taxpayer	NOUN
ftr-311	946	32	of	of	ADP
ftr-311	946	33	the	the	DET
ftr-311	946	34	burden	burden	NOUN
ftr-311	946	35	of	of	ADP
ftr-311	946	36	recordkeeping	recordkeeping	NOUN
ftr-311	946	37	unless	unless	SCONJ
ftr-311	946	38	they	they	PRON
ftr-311	946	39	expect	expect	VERB
ftr-311	946	40	to	to	PART
ftr-311	946	41	incur	incur	VERB
ftr-311	946	42	expenditures	expenditure	NOUN
ftr-311	946	43	in	in	ADP
ftr-311	946	44	excess	excess	NOUN
ftr-311	946	45	of	of	ADP
ftr-311	946	46	the	the	DET
ftr-311	946	47	floor	floor	NOUN
ftr-311	946	48	.	.	PUNCT
ftr-311	947	1	also	also	ADV
ftr-311	947	2	,	,	PUNCT
ftr-311	947	3	the	the	DET
ftr-311	947	4	percentage	percentage	NOUN
ftr-311	947	5	floor	floor	NOUN
ftr-311	947	6	will	will	AUX
ftr-311	947	7	relieve	relieve	VERB
ftr-311	947	8	the	the	DET
ftr-311	947	9	internal	internal	ADJ
ftr-311	947	10	revenue	revenue	NOUN
ftr-311	947	11	service	service	NOUN
ftr-311	947	12	of	of	ADP
ftr-311	947	13	the	the	DET
ftr-311	947	14	burden	burden	NOUN
ftr-311	947	15	of	of	ADP
ftr-311	947	16	auditing	auditing	NOUN
ftr-311	947	17	deductions	deduction	NOUN
ftr-311	947	18	for	for	ADP
ftr-311	947	19	such	such	ADJ
ftr-311	947	20	expenditures	expenditure	NOUN
ftr-311	947	21	when	when	SCONJ
ftr-311	947	22	not	not	PART
ftr-311	947	23	significant	significant	ADJ
ftr-311	947	24	in	in	ADP
ftr-311	947	25	aggregate	aggregate	ADJ
ftr-311	947	26	amount	amount	NOUN
ftr-311	947	27	.	.	PUNCT
ftr-311	947	28	”177	”177	PROPN
ftr-311	947	29	similarly	similarly	ADV
ftr-311	947	30	,	,	PUNCT
ftr-311	947	31	congress	congress	PROPN
ftr-311	947	32	enacted	enact	VERB
ftr-311	947	33	the	the	DET
ftr-311	947	34	standard	standard	ADJ
ftr-311	947	35	deduction	deduction	NOUN
ftr-311	947	36	in	in	ADP
ftr-311	947	37	1944	1944	NUM
ftr-311	947	38	in	in	ADP
ftr-311	947	39	part	part	NOUN
ftr-311	947	40	so	so	SCONJ
ftr-311	947	41	that	that	SCONJ
ftr-311	947	42	a	a	DET
ftr-311	947	43	taxpayer	taxpayer	NOUN
ftr-311	947	44	“	"	PUNCT
ftr-311	947	45	is	be	AUX
ftr-311	947	46	not	not	PART
ftr-311	947	47	required	require	VERB
ftr-311	947	48	to	to	PART
ftr-311	947	49	itemize	itemize	VERB
ftr-311	947	50	and	and	CCONJ
ftr-311	947	51	substantiate	substantiate	VERB
ftr-311	947	52	his	his	PRON
ftr-311	947	53	non	non	ADJ
ftr-311	947	54	-	-	ADJ
ftr-311	947	55	business	business	ADJ
ftr-311	947	56	deductions	deduction	NOUN
ftr-311	947	57	.	.	PUNCT
ftr-311	947	58	”	"	PUNCT
ftr-311	948	1	178	178	NUM
ftr-311	948	2	of	of	ADP
ftr-311	948	3	course	course	NOUN
ftr-311	948	4	,	,	PUNCT
ftr-311	948	5	a	a	DET
ftr-311	948	6	floor	floor	NOUN
ftr-311	948	7	would	would	AUX
ftr-311	948	8	not	not	PART
ftr-311	948	9	address	address	VERB
ftr-311	948	10	substantiation	substantiation	NOUN
ftr-311	948	11	concerns	concern	NOUN
ftr-311	948	12	for	for	ADP
ftr-311	948	13	contributions	contribution	NOUN
ftr-311	948	14	of	of	ADP
ftr-311	948	15	very	very	ADV
ftr-311	948	16	valuable	valuable	ADJ
ftr-311	948	17	real	real	ADJ
ftr-311	948	18	estate	estate	NOUN
ftr-311	948	19	,	,	PUNCT
ftr-311	948	20	art	art	NOUN
ftr-311	948	21	,	,	PUNCT
ftr-311	948	22	or	or	CCONJ
ftr-311	948	23	other	other	ADJ
ftr-311	948	24	property	property	NOUN
ftr-311	948	25	that	that	PRON
ftr-311	948	26	raise	raise	VERB
ftr-311	948	27	particular	particular	ADJ
ftr-311	948	28	concern	concern	NOUN
ftr-311	948	29	about	about	ADP
ftr-311	948	30	abuse	abuse	NOUN
ftr-311	948	31	.	.	PUNCT
ftr-311	949	1	small	small	ADJ
ftr-311	949	2	contributions	contribution	NOUN
ftr-311	949	3	,	,	PUNCT
ftr-311	949	4	however	however	ADV
ftr-311	949	5	,	,	PUNCT
ftr-311	949	6	have	have	VERB
ftr-311	949	7	a	a	DET
ftr-311	949	8	large	large	ADJ
ftr-311	949	9	revenue	revenue	NOUN
ftr-311	949	10	effect	effect	NOUN
ftr-311	949	11	in	in	ADP
ftr-311	949	12	the	the	DET
ftr-311	949	13	aggregate	aggregate	NOUN
ftr-311	949	14	.	.	PUNCT
ftr-311	950	1	in	in	ADP
ftr-311	950	2	2009	2009	NUM
ftr-311	950	3	,	,	PUNCT
ftr-311	950	4	for	for	ADP
ftr-311	950	5	example	example	NOUN
ftr-311	950	6	,	,	PUNCT
ftr-311	950	7	the	the	DET
ftr-311	950	8	total	total	NOUN
ftr-311	950	9	claimed	claim	VERB
ftr-311	950	10	value	value	NOUN
ftr-311	950	11	of	of	ADP
ftr-311	950	12	deductions	deduction	NOUN
ftr-311	950	13	for	for	ADP
ftr-311	950	14	clothing	clothing	NOUN
ftr-311	950	15	and	and	CCONJ
ftr-311	950	16	household	household	NOUN
ftr-311	950	17	items	item	NOUN
ftr-311	950	18	shown	show	VERB
ftr-311	950	19	on	on	ADP
ftr-311	950	20	form	form	NOUN
ftr-311	950	21	8283	8283	NUM
ftr-311	950	22	was	be	AUX
ftr-311	950	23	$	$	SYM
ftr-311	950	24	11.2	11.2	NUM
ftr-311	950	25	billion	billion	NUM
ftr-311	950	26	,	,	PUNCT
ftr-311	950	27	representing	represent	VERB
ftr-311	950	28	36.2	36.2	NUM
ftr-311	950	29	percent	percent	NOUN
ftr-311	950	30	of	of	ADP
ftr-311	950	31	total	total	ADJ
ftr-311	950	32	claimed	claim	VERB
ftr-311	950	33	value	value	NOUN
ftr-311	950	34	of	of	ADP
ftr-311	950	35	contributions	contribution	NOUN
ftr-311	950	36	on	on	ADP
ftr-311	950	37	form	form	NOUN
ftr-311	950	38	8283	8283	NUM
ftr-311	950	39	and	and	CCONJ
ftr-311	950	40	88	88	NUM
ftr-311	950	41	percent	percent	NOUN
ftr-311	950	42	of	of	ADP
ftr-311	950	43	the	the	DET
ftr-311	950	44	number	number	NOUN
ftr-311	950	45	of	of	ADP
ftr-311	950	46	donations	donation	NOUN
ftr-311	950	47	so	so	SCONJ
ftr-311	950	48	176	176	NUM
ftr-311	950	49	.	.	PUNCT
ftr-311	951	1	see	see	VERB
ftr-311	951	2	,	,	PUNCT
ftr-311	951	3	e.g.	e.g.	ADV
ftr-311	951	4	,	,	PUNCT
ftr-311	951	5	roger	roger	PROPN
ftr-311	951	6	colinvaux	colinvaux	PROPN
ftr-311	951	7	,	,	PUNCT
ftr-311	951	8	brian	brian	PROPN
ftr-311	951	9	galle	galle	PROPN
ftr-311	951	10	&	&	CCONJ
ftr-311	951	11	eugene	eugene	PROPN
ftr-311	951	12	steuerle	steuerle	PROPN
ftr-311	951	13	,	,	PUNCT
ftr-311	951	14	urban	urban	PROPN
ftr-311	951	15	institute	institute	PROPN
ftr-311	951	16	,	,	PUNCT
ftr-311	951	17	evaluating	evaluate	VERB
ftr-311	951	18	the	the	DET
ftr-311	951	19	charitable	charitable	ADJ
ftr-311	951	20	deduction	deduction	NOUN
ftr-311	951	21	and	and	CCONJ
ftr-311	951	22	proposed	propose	VERB
ftr-311	951	23	reforms	reform	NOUN
ftr-311	951	24	13	13	NUM
ftr-311	951	25	(	(	PUNCT
ftr-311	951	26	2012	2012	NUM
ftr-311	951	27	)	)	PUNCT
ftr-311	952	1	[	[	X
ftr-311	952	2	hereinafter	hereinafter	NOUN
ftr-311	952	3	colinvaux	colinvaux	ADV
ftr-311	952	4	,	,	PUNCT
ftr-311	952	5	galle	galle	PROPN
ftr-311	952	6	&	&	CCONJ
ftr-311	952	7	steuerle	steuerle	PROPN
ftr-311	952	8	,	,	PUNCT
ftr-311	952	9	evaluating	evaluate	VERB
ftr-311	952	10	the	the	DET
ftr-311	952	11	charitable	charitable	ADJ
ftr-311	952	12	deduction	deduction	NOUN
ftr-311	952	13	]	]	PUNCT
ftr-311	952	14	(	(	PUNCT
ftr-311	952	15	“	"	PUNCT
ftr-311	952	16	[	[	X
ftr-311	952	17	f]loors	f]loor	NOUN
ftr-311	952	18	.	.	PUNCT
ftr-311	952	19	.	.	PUNCT
ftr-311	952	20	.	.	PUNCT
ftr-311	953	1	tend	tend	VERB
ftr-311	953	2	not	not	PART
ftr-311	953	3	to	to	PART
ftr-311	953	4	affect	affect	VERB
ftr-311	953	5	incentives	incentive	NOUN
ftr-311	953	6	at	at	ADP
ftr-311	953	7	the	the	DET
ftr-311	953	8	margin	margin	NOUN
ftr-311	953	9	,	,	PUNCT
ftr-311	953	10	but	but	CCONJ
ftr-311	953	11	instead	instead	ADV
ftr-311	953	12	simply	simply	ADV
ftr-311	953	13	provide	provide	VERB
ftr-311	953	14	less	less	ADJ
ftr-311	953	15	of	of	ADP
ftr-311	953	16	a	a	DET
ftr-311	953	17	subsidy	subsidy	NOUN
ftr-311	953	18	for	for	ADP
ftr-311	953	19	the	the	DET
ftr-311	953	20	first	first	ADJ
ftr-311	953	21	dollars	dollar	NOUN
ftr-311	953	22	of	of	ADP
ftr-311	953	23	contribution	contribution	NOUN
ftr-311	953	24	that	that	PRON
ftr-311	953	25	more	more	ADV
ftr-311	953	26	likely	likely	ADJ
ftr-311	953	27	would	would	AUX
ftr-311	953	28	be	be	AUX
ftr-311	953	29	given	give	VERB
ftr-311	953	30	anyway	anyway	ADV
ftr-311	953	31	.	.	PUNCT
ftr-311	953	32	”	"	PUNCT
ftr-311	954	1	(	(	PUNCT
ftr-311	954	2	footnote	footnote	NOUN
ftr-311	954	3	omitted	omit	VERB
ftr-311	954	4	)	)	PUNCT
ftr-311	954	5	)	)	PUNCT
ftr-311	954	6	;	;	PUNCT
ftr-311	954	7	congressional	congressional	ADJ
ftr-311	954	8	budget	budget	NOUN
ftr-311	954	9	office	office	NOUN
ftr-311	954	10	,	,	PUNCT
ftr-311	954	11	options	option	NOUN
ftr-311	954	12	for	for	ADP
ftr-311	954	13	changing	change	VERB
ftr-311	954	14	tax	tax	NOUN
ftr-311	954	15	treatment	treatment	NOUN
ftr-311	954	16	of	of	ADP
ftr-311	954	17	charitable	charitable	ADJ
ftr-311	954	18	giving	give	VERB
ftr-311	954	19	11–12	11–12	NUM
ftr-311	954	20	(	(	PUNCT
ftr-311	954	21	2011	2011	NUM
ftr-311	954	22	)	)	PUNCT
ftr-311	954	23	.	.	PUNCT
ftr-311	955	1	177	177	NUM
ftr-311	955	2	.	.	PUNCT
ftr-311	956	1	joint	joint	ADJ
ftr-311	956	2	committee	committee	PROPN
ftr-311	956	3	on	on	ADP
ftr-311	956	4	taxation	taxation	NOUN
ftr-311	956	5	,	,	PUNCT
ftr-311	956	6	99th	99th	ADJ
ftr-311	956	7	cong	cong	NOUN
ftr-311	956	8	.	.	PUNCT
ftr-311	956	9	,	,	PUNCT
ftr-311	956	10	general	general	ADJ
ftr-311	956	11	explanation	explanation	NOUN
ftr-311	956	12	of	of	ADP
ftr-311	956	13	the	the	DET
ftr-311	956	14	tax	tax	NOUN
ftr-311	956	15	reform	reform	NOUN
ftr-311	956	16	act	act	NOUN
ftr-311	956	17	of	of	ADP
ftr-311	956	18	1986	1986	NUM
ftr-311	956	19	at	at	ADP
ftr-311	956	20	78	78	NUM
ftr-311	956	21	,	,	PUNCT
ftr-311	956	22	jcs-10	jcs-10	PROPN
ftr-311	956	23	-	-	ADJ
ftr-311	956	24	87	87	NUM
ftr-311	956	25	(	(	PUNCT
ftr-311	956	26	may	may	PROPN
ftr-311	956	27	4	4	NUM
ftr-311	956	28	,	,	PUNCT
ftr-311	956	29	1987	1987	NUM
ftr-311	956	30	)	)	PUNCT
ftr-311	956	31	.	.	PUNCT
ftr-311	957	1	178	178	NUM
ftr-311	957	2	.	.	PUNCT
ftr-311	958	1	s.	s.	PROPN
ftr-311	958	2	rep	rep	PROPN
ftr-311	958	3	.	.	PROPN
ftr-311	958	4	no	no	INTJ
ftr-311	958	5	.	.	PUNCT
ftr-311	959	1	78	78	NUM
ftr-311	959	2	-	-	SYM
ftr-311	959	3	885	885	NUM
ftr-311	959	4	(	(	PUNCT
ftr-311	959	5	1994	1994	NUM
ftr-311	959	6	)	)	PUNCT
ftr-311	959	7	at	at	ADP
ftr-311	959	8	4	4	NUM
ftr-311	959	9	,	,	PUNCT
ftr-311	959	10	reprinted	reprint	VERB
ftr-311	959	11	in	in	ADP
ftr-311	959	12	1944	1944	NUM
ftr-311	959	13	c.b	c.b	PROPN
ftr-311	959	14	.	.	PROPN
ftr-311	959	15	858	858	NUM
ftr-311	959	16	,	,	PUNCT
ftr-311	959	17	860	860	NUM
ftr-311	959	18	.	.	NOUN
ftr-311	959	19	2013	2013	NUM
ftr-311	959	20	]	]	PUNCT
ftr-311	959	21	reforming	reform	VERB
ftr-311	959	22	the	the	DET
ftr-311	959	23	charitable	charitable	ADJ
ftr-311	959	24	contribution	contribution	NOUN
ftr-311	959	25	substantiation	substantiation	NOUN
ftr-311	959	26	rules	rule	VERB
ftr-311	959	27	317	317	NUM
ftr-311	959	28	reported.179	reported.179	NOUN
ftr-311	959	29	for	for	ADP
ftr-311	959	30	2010	2010	NUM
ftr-311	959	31	such	such	ADJ
ftr-311	959	32	items	item	NOUN
ftr-311	959	33	represented	represent	VERB
ftr-311	959	34	58	58	NUM
ftr-311	959	35	percent	percent	NOUN
ftr-311	959	36	of	of	ADP
ftr-311	959	37	noncashcharitable	noncashcharitable	ADJ
ftr-311	959	38	contributions.180	contributions.180	NOUN
ftr-311	959	39	more	more	ADJ
ftr-311	959	40	revolutionary	revolutionary	ADJ
ftr-311	959	41	departures	departure	NOUN
ftr-311	959	42	from	from	ADP
ftr-311	959	43	current	current	ADJ
ftr-311	959	44	law	law	NOUN
ftr-311	959	45	would	would	AUX
ftr-311	959	46	also	also	ADV
ftr-311	959	47	influence	influence	VERB
ftr-311	959	48	substantiation	substantiation	NOUN
ftr-311	959	49	requirements	requirement	NOUN
ftr-311	959	50	.	.	PUNCT
ftr-311	960	1	we	we	PRON
ftr-311	960	2	could	could	AUX
ftr-311	960	3	eliminate	eliminate	VERB
ftr-311	960	4	the	the	DET
ftr-311	960	5	charitable	charitable	ADJ
ftr-311	960	6	contribution	contribution	NOUN
ftr-311	960	7	deduction	deduction	NOUN
ftr-311	960	8	for	for	ADP
ftr-311	960	9	contributions	contribution	NOUN
ftr-311	960	10	of	of	ADP
ftr-311	960	11	at	at	ADP
ftr-311	960	12	least	least	ADJ
ftr-311	960	13	some	some	PRON
ftr-311	960	14	tangible	tangible	ADJ
ftr-311	960	15	personal	personal	ADJ
ftr-311	960	16	property	property	NOUN
ftr-311	960	17	.	.	PUNCT
ftr-311	961	1	as	as	ADP
ftr-311	961	2	colinvaux	colinvaux	NOUN
ftr-311	961	3	,	,	PUNCT
ftr-311	961	4	galle	galle	NOUN
ftr-311	961	5	,	,	PUNCT
ftr-311	961	6	and	and	CCONJ
ftr-311	961	7	steuerle	steuerle	PROPN
ftr-311	961	8	point	point	VERB
ftr-311	961	9	out	out	ADP
ftr-311	961	10	,	,	PUNCT
ftr-311	961	11	in	in	ADP
ftr-311	961	12	-	-	PUNCT
ftr-311	961	13	kind	kind	NOUN
ftr-311	961	14	donations	donation	NOUN
ftr-311	961	15	account	account	VERB
ftr-311	961	16	for	for	ADP
ftr-311	961	17	roughly	roughly	ADV
ftr-311	961	18	a	a	PRON
ftr-311	961	19	quarter	quarter	NOUN
ftr-311	961	20	of	of	ADP
ftr-311	961	21	the	the	DET
ftr-311	961	22	amount	amount	NOUN
ftr-311	961	23	of	of	ADP
ftr-311	961	24	all	all	DET
ftr-311	961	25	gifts	gift	NOUN
ftr-311	961	26	.	.	PUNCT
ftr-311	962	1	there	there	PRON
ftr-311	962	2	is	be	VERB
ftr-311	962	3	good	good	ADJ
ftr-311	962	4	reason	reason	NOUN
ftr-311	962	5	,	,	PUNCT
ftr-311	962	6	however	however	ADV
ftr-311	962	7	,	,	PUNCT
ftr-311	962	8	to	to	PART
ftr-311	962	9	think	think	VERB
ftr-311	962	10	that	that	SCONJ
ftr-311	962	11	deductions	deduction	NOUN
ftr-311	962	12	for	for	ADP
ftr-311	962	13	some	some	DET
ftr-311	962	14	gifts	gift	NOUN
ftr-311	962	15	of	of	ADP
ftr-311	962	16	tangible	tangible	ADJ
ftr-311	962	17	personal	personal	ADJ
ftr-311	962	18	property	property	NOUN
ftr-311	962	19	are	be	AUX
ftr-311	962	20	problematic	problematic	ADJ
ftr-311	962	21	,	,	PUNCT
ftr-311	962	22	for	for	ADP
ftr-311	962	23	example	example	NOUN
ftr-311	962	24	where	where	SCONJ
ftr-311	962	25	valuation	valuation	NOUN
ftr-311	962	26	is	be	AUX
ftr-311	962	27	difficult	difficult	ADJ
ftr-311	962	28	or	or	CCONJ
ftr-311	962	29	the	the	DET
ftr-311	962	30	gift	gift	NOUN
ftr-311	962	31	likely	likely	ADV
ftr-311	962	32	would	would	AUX
ftr-311	962	33	be	be	AUX
ftr-311	962	34	made	make	VERB
ftr-311	962	35	anyway	anyway	ADV
ftr-311	962	36	(	(	PUNCT
ftr-311	962	37	depreciated	depreciate	VERB
ftr-311	962	38	property	property	NOUN
ftr-311	962	39	in	in	ADP
ftr-311	962	40	clothes	clothe	NOUN
ftr-311	962	41	or	or	CCONJ
ftr-311	962	42	household	household	NOUN
ftr-311	962	43	goods).181	goods).181	PROPN
ftr-311	962	44	if	if	SCONJ
ftr-311	962	45	such	such	DET
ftr-311	962	46	a	a	DET
ftr-311	962	47	path	path	NOUN
ftr-311	962	48	were	be	AUX
ftr-311	962	49	to	to	PART
ftr-311	962	50	be	be	AUX
ftr-311	962	51	pursued	pursue	VERB
ftr-311	962	52	,	,	PUNCT
ftr-311	962	53	careful	careful	ADJ
ftr-311	962	54	thought	thought	NOUN
ftr-311	962	55	as	as	ADP
ftr-311	962	56	to	to	ADP
ftr-311	962	57	the	the	DET
ftr-311	962	58	treatment	treatment	NOUN
ftr-311	962	59	of	of	ADP
ftr-311	962	60	artwork	artwork	NOUN
ftr-311	962	61	would	would	AUX
ftr-311	962	62	be	be	AUX
ftr-311	962	63	needed	need	VERB
ftr-311	962	64	because	because	SCONJ
ftr-311	962	65	of	of	ADP
ftr-311	962	66	concern	concern	NOUN
ftr-311	962	67	for	for	ADP
ftr-311	962	68	museums	museum	NOUN
ftr-311	962	69	.	.	PUNCT
ftr-311	963	1	perhaps	perhaps	ADV
ftr-311	963	2	only	only	ADV
ftr-311	963	3	contributions	contribution	NOUN
ftr-311	963	4	of	of	ADP
ftr-311	963	5	depreciable	depreciable	ADJ
ftr-311	963	6	personal	personal	ADJ
ftr-311	963	7	property	property	NOUN
ftr-311	963	8	could	could	AUX
ftr-311	963	9	be	be	AUX
ftr-311	963	10	limited	limit	VERB
ftr-311	963	11	or	or	CCONJ
ftr-311	963	12	prohibited	prohibit	VERB
ftr-311	963	13	.	.	PUNCT
ftr-311	964	1	another	another	DET
ftr-311	964	2	revolutionary	revolutionary	ADJ
ftr-311	964	3	departure	departure	NOUN
ftr-311	964	4	would	would	AUX
ftr-311	964	5	be	be	AUX
ftr-311	964	6	to	to	PART
ftr-311	964	7	rely	rely	VERB
ftr-311	964	8	on	on	ADP
ftr-311	964	9	direct	direct	ADJ
ftr-311	964	10	grants	grant	NOUN
ftr-311	964	11	to	to	ADP
ftr-311	964	12	charities	charity	NOUN
ftr-311	964	13	triggered	trigger	VERB
ftr-311	964	14	by	by	ADP
ftr-311	964	15	private	private	ADJ
ftr-311	964	16	donations	donation	NOUN
ftr-311	964	17	,	,	PUNCT
ftr-311	964	18	such	such	ADJ
ftr-311	964	19	as	as	ADP
ftr-311	964	20	the	the	DET
ftr-311	964	21	british	british	ADJ
ftr-311	964	22	grants	grant	NOUN
ftr-311	964	23	called	call	VERB
ftr-311	964	24	gift	gift	NOUN
ftr-311	964	25	aid	aid	NOUN
ftr-311	964	26	.	.	PUNCT
ftr-311	965	1	such	such	DET
ftr-311	965	2	an	an	DET
ftr-311	965	3	approach	approach	NOUN
ftr-311	965	4	offers	offer	VERB
ftr-311	965	5	another	another	DET
ftr-311	965	6	reform	reform	NOUN
ftr-311	965	7	that	that	PRON
ftr-311	965	8	could	could	AUX
ftr-311	965	9	ease	ease	VERB
ftr-311	965	10	substantiation	substantiation	NOUN
ftr-311	965	11	concerns	concern	NOUN
ftr-311	965	12	as	as	ADV
ftr-311	965	13	well	well	ADV
ftr-311	965	14	as	as	ADP
ftr-311	965	15	,	,	PUNCT
ftr-311	965	16	according	accord	VERB
ftr-311	965	17	to	to	ADP
ftr-311	965	18	one	one	NUM
ftr-311	965	19	study	study	NOUN
ftr-311	965	20	,	,	PUNCT
ftr-311	965	21	make	make	VERB
ftr-311	965	22	taxpayers	taxpayer	NOUN
ftr-311	965	23	more	more	ADJ
ftr-311	965	24	responsive.182	responsive.182	NOUN
ftr-311	965	25	under	under	ADP
ftr-311	965	26	this	this	DET
ftr-311	965	27	program	program	NOUN
ftr-311	965	28	,	,	PUNCT
ftr-311	965	29	the	the	DET
ftr-311	965	30	charity	charity	NOUN
ftr-311	965	31	can	can	AUX
ftr-311	965	32	claim	claim	VERB
ftr-311	965	33	from	from	ADP
ftr-311	965	34	the	the	DET
ftr-311	965	35	government	government	NOUN
ftr-311	965	36	20	20	NUM
ftr-311	965	37	percent	percent	NOUN
ftr-311	965	38	of	of	ADP
ftr-311	965	39	any	any	DET
ftr-311	965	40	donation	donation	NOUN
ftr-311	965	41	it	it	PRON
ftr-311	965	42	receives	receive	VERB
ftr-311	965	43	(	(	PUNCT
ftr-311	965	44	20	20	NUM
ftr-311	965	45	percent	percent	NOUN
ftr-311	965	46	is	be	AUX
ftr-311	965	47	the	the	DET
ftr-311	965	48	basic	basic	ADJ
ftr-311	965	49	income	income	NOUN
ftr-311	965	50	tax	tax	NOUN
ftr-311	965	51	rate	rate	NOUN
ftr-311	965	52	)	)	PUNCT
ftr-311	965	53	.	.	PUNCT
ftr-311	966	1	taxpayers	taxpayer	NOUN
ftr-311	966	2	with	with	ADP
ftr-311	966	3	tax	tax	NOUN
ftr-311	966	4	rates	rate	NOUN
ftr-311	966	5	over	over	ADP
ftr-311	966	6	this	this	DET
ftr-311	966	7	20	20	NUM
ftr-311	966	8	percent	percent	NOUN
ftr-311	966	9	basic	basic	ADJ
ftr-311	966	10	income	income	NOUN
ftr-311	966	11	tax	tax	NOUN
ftr-311	966	12	rate	rate	NOUN
ftr-311	966	13	are	be	AUX
ftr-311	966	14	allowed	allow	VERB
ftr-311	966	15	to	to	PART
ftr-311	966	16	claim	claim	VERB
ftr-311	966	17	a	a	DET
ftr-311	966	18	reduction	reduction	NOUN
ftr-311	966	19	in	in	ADP
ftr-311	966	20	their	their	PRON
ftr-311	966	21	taxes	taxis	NOUN
ftr-311	966	22	for	for	ADP
ftr-311	966	23	amounts	amount	NOUN
ftr-311	966	24	above	above	ADP
ftr-311	966	25	20	20	NUM
ftr-311	966	26	percent.183	percent.183	NOUN
ftr-311	966	27	gift	gift	NOUN
ftr-311	966	28	aid	aid	NOUN
ftr-311	966	29	avoids	avoid	VERB
ftr-311	966	30	the	the	DET
ftr-311	966	31	issues	issue	NOUN
ftr-311	966	32	of	of	ADP
ftr-311	966	33	property	property	NOUN
ftr-311	966	34	contributions	contribution	NOUN
ftr-311	966	35	because	because	SCONJ
ftr-311	966	36	,	,	PUNCT
ftr-311	966	37	with	with	ADP
ftr-311	966	38	179	179	NUM
ftr-311	966	39	.	.	PUNCT
ftr-311	967	1	roger	roger	PROPN
ftr-311	967	2	colinvaux	colinvaux	PROPN
ftr-311	967	3	,	,	PUNCT
ftr-311	967	4	charitable	charitable	ADJ
ftr-311	967	5	contributions	contribution	NOUN
ftr-311	967	6	of	of	ADP
ftr-311	967	7	property	property	NOUN
ftr-311	967	8	:	:	PUNCT
ftr-311	967	9	a	a	DET
ftr-311	967	10	broken	broken	ADJ
ftr-311	967	11	system	system	NOUN
ftr-311	967	12	reimagined	reimagine	VERB
ftr-311	967	13	,	,	PUNCT
ftr-311	967	14	50	50	NUM
ftr-311	967	15	harv	harv	NOUN
ftr-311	967	16	.	.	PUNCT
ftr-311	968	1	j.	j.	PROPN
ftr-311	968	2	on	on	ADP
ftr-311	968	3	legis	legis	PROPN
ftr-311	968	4	.	.	PUNCT
ftr-311	969	1	_	_	PUNCT
ftr-311	970	1	_	_	PUNCT
ftr-311	971	1	_	_	PUNCT
ftr-311	972	1	_	_	PUNCT
ftr-311	972	2	(	(	PUNCT
ftr-311	972	3	2013	2013	NUM
ftr-311	972	4	)	)	PUNCT
ftr-311	972	5	(	(	PUNCT
ftr-311	972	6	forthcoming	forthcoming	NOUN
ftr-311	972	7	)	)	PUNCT
ftr-311	972	8	(	(	PUNCT
ftr-311	972	9	relying	rely	VERB
ftr-311	972	10	on	on	ADP
ftr-311	972	11	pearson	pearson	PROPN
ftr-311	972	12	liddell	liddell	PROPN
ftr-311	972	13	&	&	CCONJ
ftr-311	972	14	janette	janette	PROPN
ftr-311	972	15	wilson	wilson	PROPN
ftr-311	972	16	,	,	PUNCT
ftr-311	972	17	individual	individual	ADJ
ftr-311	972	18	noncash	noncash	NOUN
ftr-311	972	19	contributions	contribution	NOUN
ftr-311	972	20	,	,	PUNCT
ftr-311	972	21	2009	2009	NUM
ftr-311	972	22	,	,	PUNCT
ftr-311	972	23	stat	stat	PROPN
ftr-311	972	24	.	.	PUNCT
ftr-311	973	1	of	of	ADP
ftr-311	973	2	income	income	NOUN
ftr-311	973	3	bull	bull	NOUN
ftr-311	973	4	.	.	PUNCT
ftr-311	974	1	,	,	PUNCT
ftr-311	974	2	no	no	INTJ
ftr-311	974	3	.	.	NOUN
ftr-311	974	4	4	4	NUM
ftr-311	974	5	,	,	PUNCT
ftr-311	974	6	(	(	PUNCT
ftr-311	974	7	spring	spring	NOUN
ftr-311	974	8	2012	2012	NUM
ftr-311	974	9	at	at	ADP
ftr-311	974	10	62	62	NUM
ftr-311	974	11	)	)	PUNCT
ftr-311	974	12	)	)	PUNCT
ftr-311	974	13	.	.	PUNCT
ftr-311	975	1	in	in	ADP
ftr-311	975	2	contrast	contrast	NOUN
ftr-311	975	3	,	,	PUNCT
ftr-311	975	4	for	for	ADP
ftr-311	975	5	2009	2009	NUM
ftr-311	975	6	,	,	PUNCT
ftr-311	975	7	the	the	DET
ftr-311	975	8	claimed	claim	VERB
ftr-311	975	9	value	value	NOUN
ftr-311	975	10	of	of	ADP
ftr-311	975	11	deductions	deduction	NOUN
ftr-311	975	12	for	for	ADP
ftr-311	975	13	art	art	NOUN
ftr-311	975	14	,	,	PUNCT
ftr-311	975	15	for	for	ADP
ftr-311	975	16	which	which	PRON
ftr-311	975	17	the	the	DET
ftr-311	975	18	irs	irs	PROPN
ftr-311	975	19	has	have	AUX
ftr-311	975	20	established	establish	VERB
ftr-311	975	21	both	both	CCONJ
ftr-311	975	22	the	the	DET
ftr-311	975	23	art	art	NOUN
ftr-311	975	24	advisory	advisory	ADJ
ftr-311	975	25	panel	panel	NOUN
ftr-311	975	26	and	and	CCONJ
ftr-311	975	27	the	the	DET
ftr-311	975	28	statement	statement	NOUN
ftr-311	975	29	of	of	ADP
ftr-311	975	30	value	value	NOUN
ftr-311	975	31	procedure	procedure	NOUN
ftr-311	975	32	as	as	ADV
ftr-311	975	33	well	well	ADV
ftr-311	975	34	as	as	ADP
ftr-311	975	35	maintaining	maintain	VERB
ftr-311	975	36	in	in	ADP
ftr-311	975	37	-	-	PUNCT
ftr-311	975	38	house	house	NOUN
ftr-311	975	39	expertise	expertise	NOUN
ftr-311	975	40	on	on	ADP
ftr-311	975	41	art	art	NOUN
ftr-311	975	42	valuation	valuation	NOUN
ftr-311	975	43	,	,	PUNCT
ftr-311	975	44	was	be	AUX
ftr-311	975	45	only	only	ADV
ftr-311	975	46	$	$	SYM
ftr-311	975	47	984	984	NUM
ftr-311	975	48	million	million	NUM
ftr-311	975	49	.	.	PUNCT
ftr-311	976	1	i	i	PRON
ftr-311	976	2	d.	d.	PROPN
ftr-311	976	3	at	at	ADP
ftr-311	976	4	59	59	NUM
ftr-311	976	5	.	.	PUNCT
ftr-311	977	1	tigta	tigta	PROPN
ftr-311	977	2	has	have	AUX
ftr-311	977	3	reported	report	VERB
ftr-311	977	4	that	that	SCONJ
ftr-311	977	5	“	"	PUNCT
ftr-311	977	6	approximately	approximately	ADV
ftr-311	977	7	21	21	NUM
ftr-311	977	8	million	million	NUM
ftr-311	977	9	and	and	CCONJ
ftr-311	977	10	20	20	NUM
ftr-311	977	11	million	million	NUM
ftr-311	977	12	individual	individual	NOUN
ftr-311	977	13	claimed	claim	VERB
ftr-311	977	14	noncash	noncash	NOUN
ftr-311	977	15	contributions	contribution	NOUN
ftr-311	977	16	,	,	PUNCT
ftr-311	977	17	”	"	PUNCT
ftr-311	977	18	for	for	ADP
ftr-311	977	19	2011	2011	NUM
ftr-311	977	20	and	and	CCONJ
ftr-311	977	21	2012	2012	NUM
ftr-311	977	22	,	,	PUNCT
ftr-311	977	23	respectively	respectively	ADV
ftr-311	977	24	.	.	PUNCT
ftr-311	978	1	treasury	treasury	PROPN
ftr-311	978	2	inspector	inspector	NOUN
ftr-311	978	3	general	general	NOUN
ftr-311	978	4	,	,	PUNCT
ftr-311	978	5	many	many	ADJ
ftr-311	978	6	taxpayers	taxpayer	NOUN
ftr-311	978	7	are	be	AUX
ftr-311	978	8	still	still	ADV
ftr-311	978	9	not	not	PART
ftr-311	978	10	complying	comply	VERB
ftr-311	978	11	,	,	PUNCT
ftr-311	978	12	supra	supra	ADJ
ftr-311	978	13	note	note	NOUN
ftr-311	978	14	39	39	NUM
ftr-311	978	15	,	,	PUNCT
ftr-311	978	16	at	at	ADP
ftr-311	978	17	1	1	NUM
ftr-311	978	18	.	.	NOUN
ftr-311	978	19	180	180	NUM
ftr-311	978	20	.	.	PUNCT
ftr-311	979	1	joint	joint	ADJ
ftr-311	979	2	committee	committee	PROPN
ftr-311	979	3	on	on	ADP
ftr-311	979	4	taxation	taxation	NOUN
ftr-311	979	5	,	,	PUNCT
ftr-311	979	6	present	present	ADJ
ftr-311	979	7	law	law	NOUN
ftr-311	979	8	and	and	CCONJ
ftr-311	979	9	background	background	NOUN
ftr-311	979	10	relating	relate	VERB
ftr-311	979	11	to	to	ADP
ftr-311	979	12	the	the	DET
ftr-311	979	13	federal	federal	ADJ
ftr-311	979	14	tax	tax	NOUN
ftr-311	979	15	treatment	treatment	NOUN
ftr-311	979	16	of	of	ADP
ftr-311	979	17	charitable	charitable	ADJ
ftr-311	979	18	contributions	contribution	NOUN
ftr-311	979	19	,	,	PUNCT
ftr-311	979	20	jcx-4	jcx-4	ADV
ftr-311	979	21	-	-	X
ftr-311	979	22	13	13	NUM
ftr-311	979	23	,	,	PUNCT
ftr-311	979	24	at	at	ADP
ftr-311	979	25	47	47	NUM
ftr-311	979	26	(	(	PUNCT
ftr-311	979	27	feb	feb	PROPN
ftr-311	979	28	.	.	PROPN
ftr-311	979	29	11	11	NUM
ftr-311	979	30	,	,	PUNCT
ftr-311	979	31	2013	2013	NUM
ftr-311	979	32	)	)	PUNCT
ftr-311	979	33	.	.	PUNCT
ftr-311	980	1	181	181	NUM
ftr-311	980	2	.	.	PUNCT
ftr-311	981	1	colinvaux	colinvaux	PROPN
ftr-311	981	2	,	,	PUNCT
ftr-311	981	3	galle	galle	PROPN
ftr-311	981	4	&	&	CCONJ
ftr-311	981	5	steuerle	steuerle	PROPN
ftr-311	981	6	,	,	PUNCT
ftr-311	981	7	evaluating	evaluate	VERB
ftr-311	981	8	the	the	DET
ftr-311	981	9	charitable	charitable	ADJ
ftr-311	981	10	deduction	deduction	NOUN
ftr-311	981	11	,	,	PUNCT
ftr-311	981	12	supra	supra	PROPN
ftr-311	981	13	note	note	PROPN
ftr-311	981	14	176	176	NUM
ftr-311	981	15	,	,	PUNCT
ftr-311	981	16	at	at	ADP
ftr-311	981	17	17	17	NUM
ftr-311	981	18	.	.	PUNCT
ftr-311	981	19	182	182	NUM
ftr-311	981	20	.	.	PUNCT
ftr-311	982	1	i	i	PRON
ftr-311	982	2	d.	d.	PROPN
ftr-311	982	3	at	at	ADP
ftr-311	982	4	14–15	14–15	NUM
ftr-311	982	5	,	,	PUNCT
ftr-311	982	6	21	21	NUM
ftr-311	982	7	.	.	NOUN
ftr-311	982	8	183	183	NUM
ftr-311	982	9	.	.	PUNCT
ftr-311	983	1	from	from	ADP
ftr-311	983	2	my	my	PRON
ftr-311	983	3	understanding	understanding	NOUN
ftr-311	983	4	of	of	ADP
ftr-311	983	5	gift	gift	NOUN
ftr-311	983	6	aid	aid	NOUN
ftr-311	983	7	,	,	PUNCT
ftr-311	983	8	claiming	claim	VERB
ftr-311	983	9	back	back	ADP
ftr-311	983	10	a	a	DET
ftr-311	983	11	higher	high	ADJ
ftr-311	983	12	tax	tax	NOUN
ftr-311	983	13	rate	rate	NOUN
ftr-311	983	14	seems	seem	VERB
ftr-311	983	15	complicated	complicated	ADJ
ftr-311	983	16	and	and	CCONJ
ftr-311	983	17	likely	likely	ADJ
ftr-311	983	18	to	to	PART
ftr-311	983	19	involve	involve	VERB
ftr-311	983	20	some	some	PRON
ftr-311	983	21	of	of	ADP
ftr-311	983	22	the	the	DET
ftr-311	983	23	same	same	ADJ
ftr-311	983	24	recordkeeping	recordkeeping	NOUN
ftr-311	983	25	issues	issue	NOUN
ftr-311	983	26	we	we	PRON
ftr-311	983	27	318	318	NUM
ftr-311	983	28	florida	florida	PROPN
ftr-311	983	29	tax	tax	NOUN
ftr-311	983	30	review	review	NOUN
ftr-311	983	31	[	[	X
ftr-311	983	32	vol	vol	NOUN
ftr-311	983	33	.	.	PUNCT
ftr-311	984	1	14:7	14:7	NUM
ftr-311	984	2	the	the	DET
ftr-311	984	3	exception	exception	NOUN
ftr-311	984	4	of	of	ADP
ftr-311	984	5	donated	donate	VERB
ftr-311	984	6	goods	good	NOUN
ftr-311	984	7	to	to	ADP
ftr-311	984	8	charity	charity	NOUN
ftr-311	984	9	shops	shop	NOUN
ftr-311	984	10	,	,	PUNCT
ftr-311	984	11	it	it	PRON
ftr-311	984	12	involves	involve	VERB
ftr-311	984	13	only	only	ADV
ftr-311	984	14	gifts	gift	NOUN
ftr-311	984	15	of	of	ADP
ftr-311	984	16	money	money	NOUN
ftr-311	984	17	.	.	PUNCT
ftr-311	985	1	in	in	ADP
ftr-311	985	2	connection	connection	NOUN
ftr-311	985	3	with	with	ADP
ftr-311	985	4	efforts	effort	NOUN
ftr-311	985	5	to	to	PART
ftr-311	985	6	avoid	avoid	VERB
ftr-311	985	7	the	the	DET
ftr-311	985	8	fiscal	fiscal	ADJ
ftr-311	985	9	cliff	cliff	NOUN
ftr-311	985	10	,	,	PUNCT
ftr-311	985	11	suggestions	suggestion	NOUN
ftr-311	985	12	have	have	AUX
ftr-311	985	13	been	be	AUX
ftr-311	985	14	made	make	VERB
ftr-311	985	15	to	to	PART
ftr-311	985	16	cap	cap	VERB
ftr-311	985	17	itemized	itemize	VERB
ftr-311	985	18	deductions	deduction	NOUN
ftr-311	985	19	in	in	ADP
ftr-311	985	20	total	total	ADJ
ftr-311	985	21	,	,	PUNCT
ftr-311	985	22	or	or	CCONJ
ftr-311	985	23	charitable	charitable	ADJ
ftr-311	985	24	contribution	contribution	NOUN
ftr-311	985	25	deductions	deduction	NOUN
ftr-311	985	26	in	in	ADP
ftr-311	985	27	particular.184	particular.184	VERB
ftr-311	985	28	any	any	DET
ftr-311	985	29	such	such	ADJ
ftr-311	985	30	changes	change	NOUN
ftr-311	985	31	would	would	AUX
ftr-311	985	32	also	also	ADV
ftr-311	985	33	have	have	VERB
ftr-311	985	34	an	an	DET
ftr-311	985	35	impact	impact	NOUN
ftr-311	985	36	on	on	ADP
ftr-311	985	37	substantiation	substantiation	NOUN
ftr-311	985	38	rules	rule	NOUN
ftr-311	985	39	.	.	PUNCT
ftr-311	986	1	if	if	SCONJ
ftr-311	986	2	a	a	DET
ftr-311	986	3	low	low	ADJ
ftr-311	986	4	cap	cap	NOUN
ftr-311	986	5	were	be	AUX
ftr-311	986	6	placed	place	VERB
ftr-311	986	7	on	on	ADP
ftr-311	986	8	total	total	ADJ
ftr-311	986	9	itemized	itemize	VERB
ftr-311	986	10	deductions	deduction	NOUN
ftr-311	986	11	,	,	PUNCT
ftr-311	986	12	itemized	itemize	VERB
ftr-311	986	13	deductions	deduction	NOUN
ftr-311	986	14	that	that	PRON
ftr-311	986	15	are	be	AUX
ftr-311	986	16	more	more	ADV
ftr-311	986	17	easily	easily	ADV
ftr-311	986	18	verified	verify	VERB
ftr-311	986	19	,	,	PUNCT
ftr-311	986	20	such	such	ADJ
ftr-311	986	21	as	as	ADP
ftr-311	986	22	state	state	NOUN
ftr-311	986	23	taxes	taxis	NOUN
ftr-311	986	24	and	and	CCONJ
ftr-311	986	25	mortgage	mortgage	NOUN
ftr-311	986	26	interest	interest	NOUN
ftr-311	986	27	,	,	PUNCT
ftr-311	986	28	could	could	AUX
ftr-311	986	29	displace	displace	VERB
ftr-311	986	30	claimed	claim	VERB
ftr-311	986	31	charitable	charitable	ADJ
ftr-311	986	32	contribution	contribution	NOUN
ftr-311	986	33	deductions	deduction	NOUN
ftr-311	986	34	,	,	PUNCT
ftr-311	986	35	“	"	PUNCT
ftr-311	986	36	leaving	leave	VERB
ftr-311	986	37	upper	upper	ADJ
ftr-311	986	38	-	-	PUNCT
ftr-311	986	39	income	income	NOUN
ftr-311	986	40	taxpayers	taxpayer	NOUN
ftr-311	986	41	no	no	DET
ftr-311	986	42	incentive	incentive	NOUN
ftr-311	986	43	to	to	PART
ftr-311	986	44	give	give	VERB
ftr-311	986	45	to	to	ADP
ftr-311	986	46	charity	charity	NOUN
ftr-311	986	47	.	.	PUNCT
ftr-311	986	48	”185	”185	PUNCT
ftr-311	987	1	without	without	ADP
ftr-311	987	2	contributions	contribution	NOUN
ftr-311	987	3	,	,	PUNCT
ftr-311	987	4	there	there	PRON
ftr-311	987	5	is	be	VERB
ftr-311	987	6	no	no	DET
ftr-311	987	7	need	need	NOUN
ftr-311	987	8	for	for	ADP
ftr-311	987	9	substantiation	substantiation	NOUN
ftr-311	987	10	.	.	PUNCT
ftr-311	988	1	given	give	VERB
ftr-311	988	2	the	the	DET
ftr-311	988	3	options	option	NOUN
ftr-311	988	4	listed	list	VERB
ftr-311	988	5	above	above	ADV
ftr-311	988	6	,	,	PUNCT
ftr-311	988	7	of	of	ADP
ftr-311	988	8	the	the	DET
ftr-311	988	9	more	more	ADV
ftr-311	988	10	radical	radical	ADJ
ftr-311	988	11	changes	change	NOUN
ftr-311	988	12	to	to	ADP
ftr-311	988	13	the	the	DET
ftr-311	988	14	charitable	charitable	ADJ
ftr-311	988	15	contribution	contribution	NOUN
ftr-311	988	16	deduction	deduction	NOUN
ftr-311	988	17	,	,	PUNCT
ftr-311	988	18	i	i	PRON
ftr-311	988	19	am	be	AUX
ftr-311	988	20	personally	personally	ADV
ftr-311	988	21	enamored	enamored	ADJ
ftr-311	988	22	of	of	ADP
ftr-311	988	23	a	a	DET
ftr-311	988	24	floor	floor	NOUN
ftr-311	988	25	.	.	PUNCT
ftr-311	989	1	fundamental	fundamental	ADJ
ftr-311	989	2	changes	change	NOUN
ftr-311	989	3	,	,	PUNCT
ftr-311	989	4	with	with	ADP
ftr-311	989	5	the	the	DET
ftr-311	989	6	possible	possible	ADJ
ftr-311	989	7	exception	exception	NOUN
ftr-311	989	8	of	of	ADP
ftr-311	989	9	permitting	permit	VERB
ftr-311	989	10	nonitemized	nonitemized	ADJ
ftr-311	989	11	deductions	deduction	NOUN
ftr-311	989	12	,	,	PUNCT
ftr-311	989	13	seem	seem	VERB
ftr-311	989	14	unlikely.186	unlikely.186	ADJ
ftr-311	989	15	if	if	SCONJ
ftr-311	989	16	so	so	ADV
ftr-311	989	17	,	,	PUNCT
ftr-311	989	18	reform	reform	NOUN
ftr-311	989	19	of	of	ADP
ftr-311	989	20	the	the	DET
ftr-311	989	21	substantiation	substantiation	NOUN
ftr-311	989	22	rules	rule	NOUN
ftr-311	989	23	becomes	become	VERB
ftr-311	989	24	all	all	DET
ftr-311	989	25	the	the	DET
ftr-311	989	26	more	more	ADV
ftr-311	989	27	important	important	ADJ
ftr-311	989	28	to	to	PART
ftr-311	989	29	protect	protect	VERB
ftr-311	989	30	the	the	DET
ftr-311	989	31	integrity	integrity	NOUN
ftr-311	989	32	of	of	ADP
ftr-311	989	33	the	the	DET
ftr-311	989	34	charitable	charitable	ADJ
ftr-311	989	35	contribution	contribution	NOUN
ftr-311	989	36	deduction	deduction	NOUN
ftr-311	989	37	.	.	PUNCT
ftr-311	990	1	for	for	ADP
ftr-311	990	2	possible	possible	ADJ
ftr-311	990	3	changes	change	NOUN
ftr-311	990	4	to	to	ADP
ftr-311	990	5	the	the	DET
ftr-311	990	6	substantiation	substantiation	NOUN
ftr-311	990	7	rules	rule	VERB
ftr-311	990	8	themselves	themselves	PRON
ftr-311	990	9	,	,	PUNCT
ftr-311	990	10	i	i	PRON
ftr-311	990	11	urge	urge	VERB
ftr-311	990	12	expansion	expansion	NOUN
ftr-311	990	13	of	of	ADP
ftr-311	990	14	the	the	DET
ftr-311	990	15	statement	statement	NOUN
ftr-311	990	16	of	of	ADP
ftr-311	990	17	value	value	NOUN
ftr-311	990	18	program	program	NOUN
ftr-311	990	19	as	as	ADV
ftr-311	990	20	well	well	ADV
ftr-311	990	21	as	as	ADP
ftr-311	990	22	promulgation	promulgation	NOUN
ftr-311	990	23	of	of	ADP
ftr-311	990	24	regulations	regulation	NOUN
ftr-311	990	25	that	that	PRON
ftr-311	990	26	expand	expand	VERB
ftr-311	990	27	the	the	DET
ftr-311	990	28	“	"	PUNCT
ftr-311	990	29	reasonable	reasonable	ADJ
ftr-311	990	30	cause	cause	NOUN
ftr-311	990	31	”	"	PUNCT
ftr-311	990	32	exception	exception	NOUN
ftr-311	990	33	and	and	CCONJ
ftr-311	990	34	regulations	regulation	NOUN
ftr-311	990	35	that	that	PRON
ftr-311	990	36	give	give	VERB
ftr-311	990	37	taxpayers	taxpayer	NOUN
ftr-311	990	38	the	the	DET
ftr-311	990	39	opportunity	opportunity	NOUN
ftr-311	990	40	to	to	PART
ftr-311	990	41	obtain	obtain	VERB
ftr-311	990	42	a	a	DET
ftr-311	990	43	written	write	VERB
ftr-311	990	44	acknowledgment	acknowledgment	NOUN
ftr-311	990	45	within	within	ADP
ftr-311	990	46	ninety	ninety	NUM
ftr-311	990	47	days	day	NOUN
ftr-311	990	48	of	of	ADP
ftr-311	990	49	an	an	DET
ftr-311	990	50	irs	irs	PROPN
ftr-311	990	51	request	request	NOUN
ftr-311	990	52	if	if	SCONJ
ftr-311	990	53	the	the	DET
ftr-311	990	54	donee	donee	NOUN
ftr-311	990	55	organization	organization	NOUN
ftr-311	990	56	failed	fail	VERB
ftr-311	990	57	to	to	PART
ftr-311	990	58	provide	provide	VERB
ftr-311	990	59	the	the	DET
ftr-311	990	60	documentation	documentation	NOUN
ftr-311	990	61	after	after	ADP
ftr-311	990	62	a	a	DET
ftr-311	990	63	donor	donor	NOUN
ftr-311	990	64	request	request	NOUN
ftr-311	990	65	.	.	PUNCT
ftr-311	991	1	at	at	ADP
ftr-311	991	2	the	the	DET
ftr-311	991	3	same	same	ADJ
ftr-311	991	4	time	time	NOUN
ftr-311	991	5	,	,	PUNCT
ftr-311	991	6	i	i	PRON
ftr-311	991	7	suggest	suggest	VERB
ftr-311	991	8	having	have	VERB
ftr-311	991	9	the	the	DET
ftr-311	991	10	government	government	NOUN
ftr-311	991	11	increase	increase	VERB
ftr-311	991	12	use	use	NOUN
ftr-311	991	13	of	of	ADP
ftr-311	991	14	technology	technology	NOUN
ftr-311	991	15	,	,	PUNCT
ftr-311	991	16	in	in	ADP
ftr-311	991	17	particular	particular	ADJ
ftr-311	991	18	by	by	ADP
ftr-311	991	19	working	work	VERB
ftr-311	991	20	with	with	ADP
ftr-311	991	21	cell	cell	NOUN
ftr-311	991	22	phone	phone	NOUN
ftr-311	991	23	providers	provider	NOUN
ftr-311	991	24	to	to	PART
ftr-311	991	25	develop	develop	VERB
ftr-311	991	26	acceptable	acceptable	ADJ
ftr-311	991	27	contemporaneous	contemporaneous	ADJ
ftr-311	991	28	written	write	VERB
ftr-311	991	29	acknowledgments	acknowledgment	NOUN
ftr-311	991	30	and	and	CCONJ
ftr-311	991	31	with	with	ADP
ftr-311	991	32	providers	provider	NOUN
ftr-311	991	33	of	of	ADP
ftr-311	991	34	tax	tax	NOUN
ftr-311	991	35	return	return	NOUN
ftr-311	991	36	software	software	NOUN
ftr-311	991	37	to	to	PART
ftr-311	991	38	include	include	VERB
ftr-311	991	39	reminders	reminder	NOUN
ftr-311	991	40	about	about	ADP
ftr-311	991	41	the	the	DET
ftr-311	991	42	need	need	NOUN
ftr-311	991	43	for	for	ADP
ftr-311	991	44	the	the	DET
ftr-311	991	45	contemporaneous	contemporaneous	ADJ
ftr-311	991	46	written	write	VERB
ftr-311	991	47	acknowledgment	acknowledgment	NOUN
ftr-311	991	48	in	in	ADP
ftr-311	991	49	their	their	PRON
ftr-311	991	50	programs.187	programs.187	NOUN
ftr-311	991	51	the	the	DET
ftr-311	991	52	problems	problem	NOUN
ftr-311	991	53	of	of	ADP
ftr-311	991	54	enforcement	enforcement	NOUN
ftr-311	991	55	and	and	CCONJ
ftr-311	991	56	complexity	complexity	NOUN
ftr-311	991	57	that	that	SCONJ
ftr-311	991	58	the	the	DET
ftr-311	991	59	charitable	charitable	ADJ
ftr-311	991	60	contribution	contribution	NOUN
ftr-311	991	61	deduction	deduction	NOUN
ftr-311	991	62	substantiation	substantiation	NOUN
ftr-311	991	63	rules	rule	NOUN
ftr-311	991	64	produce	produce	VERB
ftr-311	991	65	as	as	ADV
ftr-311	991	66	well	well	ADV
ftr-311	991	67	as	as	ADP
ftr-311	991	68	the	the	DET
ftr-311	991	69	burdens	burden	NOUN
ftr-311	991	70	they	they	PRON
ftr-311	991	71	place	place	VERB
ftr-311	991	72	on	on	ADP
ftr-311	991	73	donors	donor	NOUN
ftr-311	991	74	suggest	suggest	VERB
ftr-311	991	75	strongly	strongly	ADV
ftr-311	991	76	that	that	SCONJ
ftr-311	991	77	we	we	PRON
ftr-311	991	78	undertake	undertake	VERB
ftr-311	991	79	the	the	DET
ftr-311	991	80	difficult	difficult	ADJ
ftr-311	991	81	task	task	NOUN
ftr-311	991	82	of	of	ADP
ftr-311	991	83	reforming	reform	VERB
ftr-311	991	84	this	this	DET
ftr-311	991	85	area	area	NOUN
ftr-311	991	86	.	.	PUNCT
ftr-311	992	1	currently	currently	ADV
ftr-311	992	2	face	face	VERB
ftr-311	992	3	.	.	PUNCT
ftr-311	993	1	see	see	VERB
ftr-311	993	2	hm	hm	INTJ
ftr-311	993	3	revenue	revenue	NOUN
ftr-311	993	4	and	and	CCONJ
ftr-311	993	5	customs	custom	NOUN
ftr-311	993	6	,	,	PUNCT
ftr-311	993	7	giving	give	VERB
ftr-311	993	8	to	to	PART
ftr-311	993	9	charity	charity	NOUN
ftr-311	993	10	through	through	ADP
ftr-311	993	11	gift	gift	NOUN
ftr-311	993	12	aid	aid	NOUN
ftr-311	993	13	,	,	PUNCT
ftr-311	993	14	http://www.hmrc.gov.uk/individuals/giving/gift-aid.htm	http://www.hmrc.gov.uk/individuals/giving/gift-aid.htm	PROPN
ftr-311	993	15	.	.	PUNCT
ftr-311	994	1	184	184	NUM
ftr-311	994	2	.	.	PUNCT
ftr-311	995	1	see	see	VERB
ftr-311	995	2	joint	joint	ADJ
ftr-311	995	3	committee	committee	NOUN
ftr-311	995	4	on	on	ADP
ftr-311	995	5	taxation	taxation	NOUN
ftr-311	995	6	,	,	PUNCT
ftr-311	995	7	present	present	ADJ
ftr-311	995	8	law	law	NOUN
ftr-311	995	9	and	and	CCONJ
ftr-311	995	10	background	background	NOUN
ftr-311	995	11	relating	relate	VERB
ftr-311	995	12	to	to	ADP
ftr-311	995	13	the	the	DET
ftr-311	995	14	federal	federal	ADJ
ftr-311	995	15	tax	tax	NOUN
ftr-311	995	16	treatment	treatment	NOUN
ftr-311	995	17	of	of	ADP
ftr-311	995	18	charitable	charitable	ADJ
ftr-311	995	19	contributions	contribution	NOUN
ftr-311	995	20	,	,	PUNCT
ftr-311	995	21	jcx-4	jcx-4	ADV
ftr-311	995	22	-	-	X
ftr-311	995	23	13	13	NUM
ftr-311	995	24	,	,	PUNCT
ftr-311	995	25	at	at	ADP
ftr-311	995	26	51–52	51–52	NUM
ftr-311	995	27	(	(	PUNCT
ftr-311	995	28	feb	feb	PROPN
ftr-311	995	29	.	.	PROPN
ftr-311	995	30	11	11	NUM
ftr-311	995	31	,	,	PUNCT
ftr-311	995	32	2013	2013	NUM
ftr-311	995	33	)	)	PUNCT
ftr-311	995	34	.	.	PUNCT
ftr-311	996	1	185	185	NUM
ftr-311	996	2	.	.	PUNCT
ftr-311	997	1	see	see	VERB
ftr-311	997	2	fred	fred	PROPN
ftr-311	997	3	stokeld	stokeld	PROPN
ftr-311	997	4	,	,	PUNCT
ftr-311	997	5	dollar	dollar	NOUN
ftr-311	997	6	cap	cap	NOUN
ftr-311	997	7	on	on	ADP
ftr-311	997	8	charitable	charitable	ADJ
ftr-311	997	9	deduction	deduction	NOUN
ftr-311	997	10	would	would	AUX
ftr-311	997	11	be	be	AUX
ftr-311	997	12	harsher	harsh	ADJ
ftr-311	997	13	than	than	ADP
ftr-311	997	14	percentage	percentage	NOUN
ftr-311	997	15	limit	limit	NOUN
ftr-311	997	16	,	,	PUNCT
ftr-311	997	17	charity	charity	NOUN
ftr-311	997	18	reps	rep	NOUN
ftr-311	997	19	say	say	VERB
ftr-311	997	20	,	,	PUNCT
ftr-311	997	21	2012	2012	NUM
ftr-311	997	22	tax	tax	NOUN
ftr-311	997	23	notes	note	NOUN
ftr-311	997	24	today	today	NOUN
ftr-311	997	25	240–8	240–8	NUM
ftr-311	997	26	(	(	PUNCT
ftr-311	997	27	dec	dec	PROPN
ftr-311	997	28	.	.	PROPN
ftr-311	997	29	13	13	NUM
ftr-311	997	30	,	,	PUNCT
ftr-311	997	31	2012	2012	NUM
ftr-311	997	32	)	)	PUNCT
ftr-311	997	33	.	.	PUNCT
ftr-311	998	1	186	186	NUM
ftr-311	998	2	.	.	PUNCT
ftr-311	999	1	fred	fred	PROPN
ftr-311	999	2	stokeld	stokeld	PROPN
ftr-311	999	3	,	,	PUNCT
ftr-311	999	4	scholars	scholar	NOUN
ftr-311	999	5	and	and	CCONJ
ftr-311	999	6	charities	charity	NOUN
ftr-311	999	7	argue	argue	VERB
ftr-311	999	8	for	for	ADP
ftr-311	999	9	charitable	charitable	ADJ
ftr-311	999	10	deduction	deduction	NOUN
ftr-311	999	11	for	for	ADP
ftr-311	999	12	non	non	NOUN
ftr-311	999	13	-	-	NOUN
ftr-311	999	14	itemizers	itemizer	NOUN
ftr-311	999	15	,	,	PUNCT
ftr-311	999	16	2013	2013	NUM
ftr-311	999	17	tax	tax	NOUN
ftr-311	999	18	notes	note	NOUN
ftr-311	999	19	today	today	NOUN
ftr-311	999	20	32–5	32–5	PROPN
ftr-311	999	21	(	(	PUNCT
ftr-311	999	22	feb	feb	PROPN
ftr-311	999	23	.	.	PROPN
ftr-311	999	24	15	15	NUM
ftr-311	999	25	,	,	PUNCT
ftr-311	999	26	2013	2013	NUM
ftr-311	999	27	)	)	PUNCT
ftr-311	999	28	(	(	PUNCT
ftr-311	999	29	summarizing	summarize	VERB
ftr-311	999	30	a	a	DET
ftr-311	999	31	day	day	NOUN
ftr-311	999	32	-	-	PUNCT
ftr-311	999	33	long	long	ADJ
ftr-311	999	34	hearing	hearing	NOUN
ftr-311	999	35	before	before	ADP
ftr-311	999	36	the	the	DET
ftr-311	999	37	house	house	NOUN
ftr-311	999	38	ways	way	NOUN
ftr-311	999	39	and	and	CCONJ
ftr-311	999	40	means	mean	VERB
ftr-311	999	41	committee	committee	NOUN
ftr-311	999	42	in	in	ADP
ftr-311	999	43	which	which	PRON
ftr-311	999	44	most	most	ADJ
ftr-311	999	45	witnesses	witness	NOUN
ftr-311	999	46	argued	argue	VERB
ftr-311	999	47	against	against	ADP
ftr-311	999	48	fundamental	fundamental	ADJ
ftr-311	999	49	changes	change	NOUN
ftr-311	999	50	limiting	limit	VERB
ftr-311	999	51	the	the	DET
ftr-311	999	52	deduction	deduction	NOUN
ftr-311	999	53	)	)	PUNCT
ftr-311	999	54	.	.	PUNCT
ftr-311	1000	1	187	187	NUM
ftr-311	1000	2	.	.	PUNCT
ftr-311	1001	1	working	work	VERB
ftr-311	1001	2	with	with	ADP
ftr-311	1001	3	software	software	NOUN
ftr-311	1001	4	providers	provider	NOUN
ftr-311	1001	5	to	to	PART
ftr-311	1001	6	include	include	VERB
ftr-311	1001	7	reminders	reminder	NOUN
ftr-311	1001	8	might	might	AUX
ftr-311	1001	9	be	be	AUX
ftr-311	1001	10	helpful	helpful	ADJ
ftr-311	1001	11	for	for	ADP
ftr-311	1001	12	other	other	ADJ
ftr-311	1001	13	tax	tax	NOUN
ftr-311	1001	14	compliance	compliance	NOUN
ftr-311	1001	15	issues	issue	NOUN
ftr-311	1001	16	as	as	ADV
ftr-311	1001	17	well	well	ADV
ftr-311	1001	18	.	.	PUNCT