id	sid	tid	token	lemma	pos
ftr-320	1	1	florida	florida	PROPN
ftr-320	1	2	tax	tax	PROPN
ftr-320	1	3	review	review	NOUN
ftr-320	1	4	volume	volume	NOUN
ftr-320	1	5	13	13	NUM
ftr-320	1	6	2012	2012	NUM
ftr-320	1	7	number	number	NOUN
ftr-320	1	8	5	5	NUM
ftr-320	1	9	florida	florida	PROPN
ftr-320	1	10	tax	tax	NOUN
ftr-320	1	11	review	review	NOUN
ftr-320	1	12	article	article	NOUN
ftr-320	1	13	extinguishing	extinguish	VERB
ftr-320	1	14	and	and	CCONJ
ftr-320	1	15	amending	amend	VERB
ftr-320	1	16	tax	tax	NOUN
ftr-320	1	17	-	-	PUNCT
ftr-320	1	18	deductible	deductible	ADJ
ftr-320	1	19	conservation	conservation	NOUN
ftr-320	1	20	easements	easement	NOUN
ftr-320	1	21	:	:	PUNCT
ftr-320	1	22	protecting	protect	VERB
ftr-320	1	23	the	the	DET
ftr-320	1	24	federal	federal	ADJ
ftr-320	1	25	investment	investment	NOUN
ftr-320	1	26	after	after	ADP
ftr-320	1	27	carpenter	carpenter	NOUN
ftr-320	1	28	,	,	PUNCT
ftr-320	1	29	simmons	simmon	NOUN
ftr-320	1	30	,	,	PUNCT
ftr-320	1	31	and	and	CCONJ
ftr-320	1	32	kaufman	kaufman	PROPN
ftr-320	1	33	nancy	nancy	PROPN
ftr-320	1	34	a.	a.	PROPN
ftr-320	1	35	mclaughlin	mclaughlin	PROPN
ftr-320	1	36	university	university	PROPN
ftr-320	1	37	of	of	ADP
ftr-320	1	38	florida	florida	PROPN
ftr-320	1	39	college	college	PROPN
ftr-320	1	40	of	of	ADP
ftr-320	1	41	law	law	PROPN
ftr-320	1	42	florida	florida	PROPN
ftr-320	1	43	tax	tax	NOUN
ftr-320	1	44	review	review	NOUN
ftr-320	1	45	volume	volume	NOUN
ftr-320	1	46	13	13	NUM
ftr-320	1	47	2012	2012	NUM
ftr-320	1	48	number	number	NOUN
ftr-320	1	49	5	5	NUM
ftr-320	1	50	article	article	NOUN
ftr-320	1	51	extinguishing	extinguish	VERB
ftr-320	1	52	and	and	CCONJ
ftr-320	1	53	amending	amend	VERB
ftr-320	1	54	tax	tax	NOUN
ftr-320	1	55	-	-	PUNCT
ftr-320	1	56	deductible	deductible	ADJ
ftr-320	1	57	conservation	conservation	NOUN
ftr-320	1	58	easements	easement	NOUN
ftr-320	1	59	:	:	PUNCT
ftr-320	1	60	protecting	protect	VERB
ftr-320	1	61	the	the	DET
ftr-320	1	62	federal	federal	ADJ
ftr-320	1	63	investment	investment	NOUN
ftr-320	1	64	after	after	ADP
ftr-320	1	65	carpenter	carpenter	NOUN
ftr-320	1	66	,	,	PUNCT
ftr-320	1	67	simmons	simmon	NOUN
ftr-320	1	68	,	,	PUNCT
ftr-320	1	69	and	and	CCONJ
ftr-320	1	70	kaufman	kaufman	PROPN
ftr-320	1	71	nancy	nancy	PROPN
ftr-320	1	72	a.	a.	PROPN
ftr-320	1	73	mclaughlin	mclaughlin	PROPN
ftr-320	1	74	217	217	NUM
ftr-320	1	75	ii	ii	PROPN
ftr-320	1	76	florida	florida	PROPN
ftr-320	1	77	tax	tax	PROPN
ftr-320	1	78	review	review	NOUN
ftr-320	1	79	volume	volume	NOUN
ftr-320	1	80	13	13	NUM
ftr-320	1	81	2012	2012	NUM
ftr-320	1	82	number	number	NOUN
ftr-320	1	83	5	5	NUM
ftr-320	1	84	the	the	DET
ftr-320	1	85	florida	florida	PROPN
ftr-320	1	86	tax	tax	NOUN
ftr-320	1	87	review	review	NOUN
ftr-320	1	88	is	be	AUX
ftr-320	1	89	a	a	DET
ftr-320	1	90	publication	publication	NOUN
ftr-320	1	91	of	of	ADP
ftr-320	1	92	the	the	DET
ftr-320	1	93	graduate	graduate	ADJ
ftr-320	1	94	tax	tax	NOUN
ftr-320	1	95	program	program	NOUN
ftr-320	1	96	of	of	ADP
ftr-320	1	97	the	the	DET
ftr-320	1	98	university	university	PROPN
ftr-320	1	99	of	of	ADP
ftr-320	1	100	florida	florida	PROPN
ftr-320	1	101	college	college	PROPN
ftr-320	1	102	of	of	ADP
ftr-320	1	103	law	law	NOUN
ftr-320	1	104	.	.	PUNCT
ftr-320	2	1	each	each	DET
ftr-320	2	2	volume	volume	NOUN
ftr-320	2	3	consists	consist	VERB
ftr-320	2	4	of	of	ADP
ftr-320	2	5	ten	ten	NUM
ftr-320	2	6	issues	issue	NOUN
ftr-320	2	7	published	publish	VERB
ftr-320	2	8	by	by	ADP
ftr-320	2	9	tax	tax	NOUN
ftr-320	2	10	analysts	analyst	NOUN
ftr-320	2	11	.	.	PUNCT
ftr-320	3	1	the	the	DET
ftr-320	3	2	subscription	subscription	NOUN
ftr-320	3	3	rate	rate	NOUN
ftr-320	3	4	,	,	PUNCT
ftr-320	3	5	payable	payable	ADJ
ftr-320	3	6	in	in	ADP
ftr-320	3	7	advance	advance	NOUN
ftr-320	3	8	,	,	PUNCT
ftr-320	3	9	is	be	AUX
ftr-320	3	10	$	$	SYM
ftr-320	3	11	125.00	125.00	NUM
ftr-320	3	12	per	per	ADP
ftr-320	3	13	volume	volume	NOUN
ftr-320	3	14	in	in	ADP
ftr-320	3	15	the	the	DET
ftr-320	3	16	united	united	PROPN
ftr-320	3	17	states	states	PROPN
ftr-320	3	18	and	and	CCONJ
ftr-320	3	19	$	$	SYM
ftr-320	3	20	145.00	145.00	NUM
ftr-320	3	21	per	per	ADP
ftr-320	3	22	volume	volume	NOUN
ftr-320	3	23	elsewhere	elsewhere	ADV
ftr-320	3	24	.	.	PUNCT
ftr-320	4	1	if	if	SCONJ
ftr-320	4	2	a	a	DET
ftr-320	4	3	subscription	subscription	NOUN
ftr-320	4	4	is	be	AUX
ftr-320	4	5	to	to	PART
ftr-320	4	6	be	be	AUX
ftr-320	4	7	discontinued	discontinue	VERB
ftr-320	4	8	at	at	ADP
ftr-320	4	9	expiration	expiration	NOUN
ftr-320	4	10	,	,	PUNCT
ftr-320	4	11	notice	notice	VERB
ftr-320	4	12	to	to	ADP
ftr-320	4	13	that	that	DET
ftr-320	4	14	effect	effect	NOUN
ftr-320	4	15	should	should	AUX
ftr-320	4	16	be	be	AUX
ftr-320	4	17	sent	send	VERB
ftr-320	4	18	;	;	PUNCT
ftr-320	4	19	otherwise	otherwise	ADV
ftr-320	4	20	,	,	PUNCT
ftr-320	4	21	it	it	PRON
ftr-320	4	22	will	will	AUX
ftr-320	4	23	be	be	AUX
ftr-320	4	24	automatically	automatically	ADV
ftr-320	4	25	renewed	renew	VERB
ftr-320	4	26	.	.	PUNCT
ftr-320	5	1	subscriptions	subscription	NOUN
ftr-320	5	2	and	and	CCONJ
ftr-320	5	3	changes	change	NOUN
ftr-320	5	4	of	of	ADP
ftr-320	5	5	address	address	NOUN
ftr-320	5	6	should	should	AUX
ftr-320	5	7	be	be	AUX
ftr-320	5	8	sent	send	VERB
ftr-320	5	9	to	to	ADP
ftr-320	5	10	:	:	PUNCT
ftr-320	5	11	customer	customer	NOUN
ftr-320	5	12	service	service	NOUN
ftr-320	5	13	dept	dept	NOUN
ftr-320	5	14	.	.	PUNCT
ftr-320	5	15	,	,	PUNCT
ftr-320	5	16	tax	tax	NOUN
ftr-320	5	17	analysts	analyst	NOUN
ftr-320	5	18	,	,	PUNCT
ftr-320	5	19	400	400	NUM
ftr-320	5	20	s.	s.	PROPN
ftr-320	5	21	maple	maple	PROPN
ftr-320	5	22	ave	ave	PROPN
ftr-320	5	23	,	,	PUNCT
ftr-320	5	24	suite	suite	NOUN
ftr-320	5	25	400	400	NUM
ftr-320	5	26	,	,	PUNCT
ftr-320	5	27	falls	fall	VERB
ftr-320	5	28	church	church	NOUN
ftr-320	5	29	,	,	PUNCT
ftr-320	5	30	va	va	PROPN
ftr-320	5	31	22048	22048	NUM
ftr-320	5	32	.	.	PUNCT
ftr-320	6	1	requests	request	NOUN
ftr-320	6	2	for	for	ADP
ftr-320	6	3	back	back	ADJ
ftr-320	6	4	issues	issue	NOUN
ftr-320	6	5	should	should	AUX
ftr-320	6	6	be	be	AUX
ftr-320	6	7	sent	send	VERB
ftr-320	6	8	to	to	ADP
ftr-320	6	9	:	:	PUNCT
ftr-320	6	10	william	william	PROPN
ftr-320	6	11	s.	s.	PROPN
ftr-320	6	12	hein	hein	PROPN
ftr-320	6	13	&	&	CCONJ
ftr-320	6	14	co.	co.	PROPN
ftr-320	6	15	,	,	PUNCT
ftr-320	6	16	inc	inc	PROPN
ftr-320	6	17	.	.	PROPN
ftr-320	6	18	,	,	PUNCT
ftr-320	6	19	1285	1285	NUM
ftr-320	6	20	main	main	ADJ
ftr-320	6	21	street	street	NOUN
ftr-320	6	22	,	,	PUNCT
ftr-320	6	23	buffalo	buffalo	PROPN
ftr-320	6	24	,	,	PUNCT
ftr-320	6	25	ny	ny	PROPN
ftr-320	6	26	14209	14209	NUM
ftr-320	6	27	.	.	PUNCT
ftr-320	7	1	please	please	INTJ
ftr-320	7	2	notify	notify	VERB
ftr-320	7	3	tax	tax	NOUN
ftr-320	7	4	analysts	analyst	NOUN
ftr-320	7	5	of	of	ADP
ftr-320	7	6	your	your	PRON
ftr-320	7	7	changes	change	NOUN
ftr-320	7	8	of	of	ADP
ftr-320	7	9	address	address	NOUN
ftr-320	7	10	one	one	NUM
ftr-320	7	11	month	month	NOUN
ftr-320	7	12	in	in	ADP
ftr-320	7	13	advance	advance	NOUN
ftr-320	7	14	.	.	PUNCT
ftr-320	8	1	if	if	SCONJ
ftr-320	8	2	you	you	PRON
ftr-320	8	3	have	have	VERB
ftr-320	8	4	any	any	DET
ftr-320	8	5	questions	question	NOUN
ftr-320	8	6	regarding	regard	VERB
ftr-320	8	7	a	a	DET
ftr-320	8	8	subscription	subscription	NOUN
ftr-320	8	9	,	,	PUNCT
ftr-320	8	10	you	you	PRON
ftr-320	8	11	may	may	AUX
ftr-320	8	12	call	call	VERB
ftr-320	8	13	customer	customer	NOUN
ftr-320	8	14	service	service	NOUN
ftr-320	8	15	at	at	ADP
ftr-320	8	16	(	(	PUNCT
ftr-320	8	17	352)273	352)273	NUM
ftr-320	8	18	-	-	PUNCT
ftr-320	8	19	0904	0904	NUM
ftr-320	8	20	or	or	CCONJ
ftr-320	8	21	email	email	NOUN
ftr-320	8	22	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-320	8	23	.	.	PUNCT
ftr-320	9	1	copyright	copyright	NOUN
ftr-320	9	2	©	©	PROPN
ftr-320	9	3	2012	2012	NUM
ftr-320	9	4	by	by	ADP
ftr-320	9	5	the	the	DET
ftr-320	9	6	university	university	PROPN
ftr-320	9	7	of	of	ADP
ftr-320	9	8	florida	florida	PROPN
ftr-320	9	9	florida	florida	PROPN
ftr-320	9	10	tax	tax	PROPN
ftr-320	9	11	review	review	NOUN
ftr-320	9	12	volume	volume	NOUN
ftr-320	9	13	13	13	NUM
ftr-320	9	14	2012	2012	NUM
ftr-320	9	15	number	number	NOUN
ftr-320	9	16	3	3	NUM
ftr-320	9	17	editor	editor	NOUN
ftr-320	9	18	-	-	PUNCT
ftr-320	9	19	in	in	ADP
ftr-320	9	20	-	-	PUNCT
ftr-320	9	21	chief	chief	NOUN
ftr-320	9	22	martin	martin	PROPN
ftr-320	9	23	j.	j.	PROPN
ftr-320	9	24	mcmahon	mcmahon	PROPN
ftr-320	9	25	,	,	PUNCT
ftr-320	9	26	jr	jr	PROPN
ftr-320	9	27	.	.	PROPN
ftr-320	9	28	stephen	stephen	PROPN
ftr-320	9	29	c.	c.	PROPN
ftr-320	9	30	o’connell	o’connell	PROPN
ftr-320	9	31	professor	professor	NOUN
ftr-320	9	32	of	of	ADP
ftr-320	9	33	law	law	PROPN
ftr-320	9	34	university	university	PROPN
ftr-320	9	35	of	of	ADP
ftr-320	9	36	florida	florida	PROPN
ftr-320	9	37	associate	associate	PROPN
ftr-320	9	38	editors	editor	NOUN
ftr-320	9	39	university	university	PROPN
ftr-320	9	40	of	of	ADP
ftr-320	9	41	florida	florida	PROPN
ftr-320	9	42	yariv	yariv	PROPN
ftr-320	9	43	brauner	brauner	PROPN
ftr-320	9	44	professor	professor	NOUN
ftr-320	9	45	of	of	ADP
ftr-320	9	46	law	law	PROPN
ftr-320	9	47	dennis	dennis	PROPN
ftr-320	9	48	a.	a.	PROPN
ftr-320	9	49	calfee	calfee	PROPN
ftr-320	9	50	professor	professor	NOUN
ftr-320	9	51	of	of	ADP
ftr-320	9	52	law	law	PROPN
ftr-320	9	53	patricia	patricia	PROPN
ftr-320	9	54	e.	e.	PROPN
ftr-320	9	55	dilley	dilley	PROPN
ftr-320	9	56	professor	professor	PROPN
ftr-320	9	57	of	of	ADP
ftr-320	9	58	law	law	PROPN
ftr-320	9	59	michael	michael	PROPN
ftr-320	9	60	k.	k.	PROPN
ftr-320	9	61	friel	friel	PROPN
ftr-320	9	62	professor	professor	PROPN
ftr-320	9	63	of	of	ADP
ftr-320	9	64	law	law	PROPN
ftr-320	9	65	david	david	PROPN
ftr-320	9	66	m.	m.	PROPN
ftr-320	9	67	hudson	hudson	PROPN
ftr-320	9	68	professor	professor	PROPN
ftr-320	9	69	of	of	ADP
ftr-320	9	70	law	law	PROPN
ftr-320	9	71	charlene	charlene	PROPN
ftr-320	9	72	luke	luke	PROPN
ftr-320	9	73	associate	associate	NOUN
ftr-320	9	74	professor	professor	NOUN
ftr-320	9	75	of	of	ADP
ftr-320	9	76	law	law	PROPN
ftr-320	9	77	lawrence	lawrence	PROPN
ftr-320	9	78	lokken	lokken	PROPN
ftr-320	9	79	culverhouse	culverhouse	PROPN
ftr-320	9	80	eminent	eminent	PROPN
ftr-320	9	81	scholar	scholar	NOUN
ftr-320	9	82	omri	omri	PROPN
ftr-320	9	83	marian	marian	PROPN
ftr-320	9	84	assistant	assistant	PROPN
ftr-320	9	85	professor	professor	NOUN
ftr-320	9	86	of	of	ADP
ftr-320	9	87	law	law	PROPN
ftr-320	9	88	yolanda	yolanda	PROPN
ftr-320	9	89	jameson	jameson	PROPN
ftr-320	9	90	visiting	visit	VERB
ftr-320	9	91	assistant	assistant	ADJ
ftr-320	9	92	professor	professor	NOUN
ftr-320	9	93	samuel	samuel	PROPN
ftr-320	9	94	c.	c.	PROPN
ftr-320	9	95	ullman	ullman	PROPN
ftr-320	9	96	adjunct	adjunct	PROPN
ftr-320	9	97	professor	professor	PROPN
ftr-320	9	98	of	of	ADP
ftr-320	9	99	law	law	PROPN
ftr-320	9	100	board	board	NOUN
ftr-320	9	101	of	of	ADP
ftr-320	9	102	advisors	advisor	NOUN
ftr-320	9	103	hugh	hugh	PROPN
ftr-320	9	104	j.	j.	PROPN
ftr-320	9	105	ault	ault	PROPN
ftr-320	9	106	boston	boston	PROPN
ftr-320	9	107	college	college	PROPN
ftr-320	9	108	j.	j.	PROPN
ftr-320	9	109	martin	martin	PROPN
ftr-320	9	110	burke	burke	PROPN
ftr-320	9	111	university	university	PROPN
ftr-320	9	112	of	of	ADP
ftr-320	9	113	montana	montana	PROPN
ftr-320	9	114	charlotte	charlotte	PROPN
ftr-320	9	115	crane	crane	PROPN
ftr-320	9	116	northwestern	northwestern	PROPN
ftr-320	9	117	university	university	PROPN
ftr-320	9	118	jasper	jasper	NOUN
ftr-320	9	119	l.	l.	PROPN
ftr-320	9	120	cummings	cummings	PROPN
ftr-320	9	121	jr	jr	PROPN
ftr-320	9	122	.	.	PROPN
ftr-320	9	123	alston	alston	PROPN
ftr-320	9	124	&	&	CCONJ
ftr-320	9	125	bird	bird	PROPN
ftr-320	9	126	,	,	PUNCT
ftr-320	9	127	llp	llp	PROPN
ftr-320	9	128	raleigh	raleigh	PROPN
ftr-320	9	129	,	,	PUNCT
ftr-320	9	130	north	north	PROPN
ftr-320	9	131	carolina	carolina	PROPN
ftr-320	9	132	deborah	deborah	PROPN
ftr-320	9	133	a.	a.	PROPN
ftr-320	9	134	geier	geier	PROPN
ftr-320	9	135	cleveland	cleveland	PROPN
ftr-320	9	136	state	state	PROPN
ftr-320	9	137	university	university	PROPN
ftr-320	9	138	stephen	stephen	PROPN
ftr-320	9	139	a.	a.	PROPN
ftr-320	9	140	lind	lind	PROPN
ftr-320	9	141	university	university	PROPN
ftr-320	9	142	of	of	ADP
ftr-320	9	143	california	california	PROPN
ftr-320	9	144	hastings	hastings	PROPN
ftr-320	9	145	college	college	PROPN
ftr-320	9	146	of	of	ADP
ftr-320	9	147	law	law	PROPN
ftr-320	9	148	gregg	gregg	PROPN
ftr-320	9	149	d.	d.	PROPN
ftr-320	9	150	polsky	polsky	PROPN
ftr-320	9	151	university	university	PROPN
ftr-320	9	152	of	of	ADP
ftr-320	9	153	north	north	PROPN
ftr-320	9	154	carolina	carolina	PROPN
ftr-320	9	155	reed	reed	PROPN
ftr-320	9	156	shuldiner	shuldiner	PROPN
ftr-320	9	157	university	university	PROPN
ftr-320	9	158	of	of	ADP
ftr-320	9	159	pennsylvania	pennsylvania	PROPN
ftr-320	9	160	theodore	theodore	PROPN
ftr-320	9	161	s.	s.	PROPN
ftr-320	9	162	sims	sims	PROPN
ftr-320	9	163	boston	boston	PROPN
ftr-320	9	164	university	university	PROPN
ftr-320	9	165	graduate	graduate	NOUN
ftr-320	9	166	editors	editor	NOUN
ftr-320	9	167	rachel	rachel	PROPN
ftr-320	9	168	barlow	barlow	PROPN
ftr-320	9	169	ashley	ashley	PROPN
ftr-320	9	170	haskins	haskins	PROPN
ftr-320	9	171	justin	justin	PROPN
ftr-320	9	172	hoyle	hoyle	PROPN
ftr-320	9	173	grant	grant	PROPN
ftr-320	9	174	marshall	marshall	PROPN
ftr-320	9	175	isabelle	isabelle	PROPN
ftr-320	9	176	taylor	taylor	PROPN
ftr-320	9	177	suzie	suzie	PROPN
ftr-320	9	178	ward	ward	PROPN
ftr-320	9	179	gary	gary	PROPN
ftr-320	9	180	williams	williams	PROPN
ftr-320	9	181	seth	seth	PROPN
ftr-320	9	182	williams	williams	PROPN
ftr-320	9	183	executive	executive	PROPN
ftr-320	9	184	assistant	assistant	PROPN
ftr-320	9	185	trudi	trudi	PROPN
ftr-320	9	186	m.	m.	PROPN
ftr-320	9	187	reid	reid	PROPN
ftr-320	9	188	florida	florida	PROPN
ftr-320	9	189	tax	tax	PROPN
ftr-320	9	190	review	review	NOUN
ftr-320	9	191	volume	volume	NOUN
ftr-320	9	192	13	13	NUM
ftr-320	9	193	2012	2012	NUM
ftr-320	9	194	number	number	NOUN
ftr-320	9	195	5	5	NUM
ftr-320	9	196	information	information	NOUN
ftr-320	9	197	for	for	ADP
ftr-320	9	198	contributors	contributor	NOUN
ftr-320	9	199	the	the	DET
ftr-320	9	200	florida	florida	PROPN
ftr-320	9	201	tax	tax	NOUN
ftr-320	9	202	review	review	NOUN
ftr-320	9	203	invites	invite	VERB
ftr-320	9	204	the	the	DET
ftr-320	9	205	submission	submission	NOUN
ftr-320	9	206	of	of	ADP
ftr-320	9	207	manuscripts	manuscript	NOUN
ftr-320	9	208	addressing	address	VERB
ftr-320	9	209	issues	issue	NOUN
ftr-320	9	210	of	of	ADP
ftr-320	9	211	tax	tax	NOUN
ftr-320	9	212	law	law	NOUN
ftr-320	9	213	and	and	CCONJ
ftr-320	9	214	policy	policy	NOUN
ftr-320	9	215	.	.	PUNCT
ftr-320	10	1	the	the	DET
ftr-320	10	2	review	review	NOUN
ftr-320	10	3	publishes	publish	VERB
ftr-320	10	4	several	several	ADJ
ftr-320	10	5	types	type	NOUN
ftr-320	10	6	of	of	ADP
ftr-320	10	7	manuscripts	manuscript	NOUN
ftr-320	10	8	:	:	PUNCT
ftr-320	10	9	―articles,‖	―articles,‖	PROPN
ftr-320	10	10	―commentaries,‖	―commentaries,‖	PROPN
ftr-320	10	11	and	and	CCONJ
ftr-320	10	12	―book	―book	PROPN
ftr-320	10	13	reviews.‖	reviews.‖	NOUN
ftr-320	10	14	the	the	DET
ftr-320	10	15	florida	florida	PROPN
ftr-320	10	16	tax	tax	NOUN
ftr-320	10	17	review	review	NOUN
ftr-320	10	18	is	be	AUX
ftr-320	10	19	a	a	DET
ftr-320	10	20	faculty	faculty	NOUN
ftr-320	10	21	-	-	PUNCT
ftr-320	10	22	edited	edit	VERB
ftr-320	10	23	law	law	NOUN
ftr-320	10	24	review	review	NOUN
ftr-320	10	25	published	publish	VERB
ftr-320	10	26	by	by	ADP
ftr-320	10	27	the	the	DET
ftr-320	10	28	graduate	graduate	PROPN
ftr-320	10	29	tax	tax	NOUN
ftr-320	10	30	program	program	NOUN
ftr-320	10	31	of	of	ADP
ftr-320	10	32	the	the	DET
ftr-320	10	33	university	university	PROPN
ftr-320	10	34	of	of	ADP
ftr-320	10	35	florida	florida	PROPN
ftr-320	10	36	college	college	PROPN
ftr-320	10	37	of	of	ADP
ftr-320	10	38	law	law	NOUN
ftr-320	10	39	,	,	PUNCT
ftr-320	10	40	with	with	ADP
ftr-320	10	41	the	the	DET
ftr-320	10	42	assistance	assistance	NOUN
ftr-320	10	43	of	of	ADP
ftr-320	10	44	a	a	DET
ftr-320	10	45	number	number	NOUN
ftr-320	10	46	of	of	ADP
ftr-320	10	47	graduate	graduate	ADJ
ftr-320	10	48	tax	tax	NOUN
ftr-320	10	49	students	student	NOUN
ftr-320	10	50	who	who	PRON
ftr-320	10	51	assist	assist	VERB
ftr-320	10	52	the	the	DET
ftr-320	10	53	faculty	faculty	NOUN
ftr-320	10	54	editorial	editorial	NOUN
ftr-320	10	55	board	board	NOUN
ftr-320	10	56	.	.	PUNCT
ftr-320	11	1	the	the	DET
ftr-320	11	2	florida	florida	PROPN
ftr-320	11	3	tax	tax	NOUN
ftr-320	11	4	review	review	NOUN
ftr-320	11	5	prefers	prefer	VERB
ftr-320	11	6	electronic	electronic	ADJ
ftr-320	11	7	submissions	submission	NOUN
ftr-320	11	8	in	in	ADP
ftr-320	11	9	either	either	DET
ftr-320	11	10	word	word	NOUN
ftr-320	11	11	perfect	perfect	ADJ
ftr-320	11	12	or	or	CCONJ
ftr-320	11	13	microsoft	microsoft	PROPN
ftr-320	11	14	word	word	NOUN
ftr-320	11	15	either	either	CCONJ
ftr-320	11	16	by	by	ADP
ftr-320	11	17	e	e	NOUN
ftr-320	11	18	-	-	NOUN
ftr-320	11	19	mail	mail	NOUN
ftr-320	11	20	to	to	PART
ftr-320	11	21	ftr@law.ufl.edu	ftr@law.ufl.edu	VERB
ftr-320	11	22	or	or	CCONJ
ftr-320	11	23	through	through	ADP
ftr-320	11	24	expresso	expresso	NOUN
ftr-320	11	25	.	.	PUNCT
ftr-320	12	1	if	if	SCONJ
ftr-320	12	2	a	a	DET
ftr-320	12	3	hard	hard	ADJ
ftr-320	12	4	copy	copy	NOUN
ftr-320	12	5	submission	submission	NOUN
ftr-320	12	6	is	be	AUX
ftr-320	12	7	necessary	necessary	ADJ
ftr-320	12	8	,	,	PUNCT
ftr-320	12	9	please	please	INTJ
ftr-320	12	10	mail	mail	VERB
ftr-320	12	11	your	your	PRON
ftr-320	12	12	article	article	NOUN
ftr-320	12	13	to	to	ADP
ftr-320	12	14	:	:	PUNCT
ftr-320	12	15	editor	editor	PROPN
ftr-320	12	16	,	,	PUNCT
ftr-320	12	17	florida	florida	PROPN
ftr-320	12	18	tax	tax	PROPN
ftr-320	12	19	review	review	PROPN
ftr-320	12	20	,	,	PUNCT
ftr-320	12	21	university	university	PROPN
ftr-320	12	22	of	of	ADP
ftr-320	12	23	florida	florida	PROPN
ftr-320	12	24	college	college	PROPN
ftr-320	12	25	of	of	ADP
ftr-320	12	26	law	law	PROPN
ftr-320	12	27	,	,	PUNCT
ftr-320	12	28	p.o	p.o	PROPN
ftr-320	12	29	.	.	PROPN
ftr-320	12	30	box	box	PROPN
ftr-320	12	31	117634	117634	NUM
ftr-320	12	32	,	,	PUNCT
ftr-320	12	33	gainesville	gainesville	PROPN
ftr-320	12	34	,	,	PUNCT
ftr-320	12	35	fl	fl	PROPN
ftr-320	12	36	32611	32611	NUM
ftr-320	12	37	-	-	SYM
ftr-320	12	38	7634	7634	NUM
ftr-320	12	39	.	.	PUNCT
ftr-320	13	1	although	although	SCONJ
ftr-320	13	2	the	the	DET
ftr-320	13	3	florida	florida	PROPN
ftr-320	13	4	tax	tax	NOUN
ftr-320	13	5	review	review	NOUN
ftr-320	13	6	has	have	VERB
ftr-320	13	7	no	no	DET
ftr-320	13	8	minimum	minimum	ADJ
ftr-320	13	9	or	or	CCONJ
ftr-320	13	10	maximum	maximum	ADJ
ftr-320	13	11	page	page	NOUN
ftr-320	13	12	requirements	requirement	NOUN
ftr-320	13	13	for	for	ADP
ftr-320	13	14	submissions	submission	NOUN
ftr-320	13	15	,	,	PUNCT
ftr-320	13	16	it	it	PRON
ftr-320	13	17	does	do	AUX
ftr-320	13	18	have	have	VERB
ftr-320	13	19	a	a	DET
ftr-320	13	20	strong	strong	ADJ
ftr-320	13	21	preference	preference	NOUN
ftr-320	13	22	for	for	ADP
ftr-320	13	23	submissions	submission	NOUN
ftr-320	13	24	that	that	PRON
ftr-320	13	25	are	be	AUX
ftr-320	13	26	30,000	30,000	NUM
ftr-320	13	27	words	word	NOUN
ftr-320	13	28	or	or	CCONJ
ftr-320	13	29	less	less	ADJ
ftr-320	13	30	,	,	PUNCT
ftr-320	13	31	including	include	VERB
ftr-320	13	32	text	text	NOUN
ftr-320	13	33	and	and	CCONJ
ftr-320	13	34	footnotes	footnote	NOUN
ftr-320	13	35	.	.	PUNCT
ftr-320	14	1	the	the	DET
ftr-320	14	2	florida	florida	PROPN
ftr-320	14	3	tax	tax	NOUN
ftr-320	14	4	review	review	NOUN
ftr-320	14	5	will	will	AUX
ftr-320	14	6	consider	consider	VERB
ftr-320	14	7	manuscripts	manuscript	NOUN
ftr-320	14	8	at	at	ADP
ftr-320	14	9	any	any	DET
ftr-320	14	10	time	time	NOUN
ftr-320	14	11	.	.	PUNCT
ftr-320	15	1	all	all	DET
ftr-320	15	2	citations	citation	NOUN
ftr-320	15	3	should	should	AUX
ftr-320	15	4	follow	follow	VERB
ftr-320	15	5	a	a	DET
ftr-320	15	6	uniform	uniform	ADJ
ftr-320	15	7	system	system	NOUN
ftr-320	15	8	of	of	ADP
ftr-320	15	9	citation	citation	NOUN
ftr-320	15	10	(	(	PUNCT
ftr-320	15	11	19th	19th	ADJ
ftr-320	15	12	ed	ed	NOUN
ftr-320	15	13	.	.	PUNCT
ftr-320	15	14	)	)	PUNCT
ftr-320	15	15	;	;	PUNCT
ftr-320	15	16	however	however	ADV
ftr-320	15	17	,	,	PUNCT
ftr-320	15	18	some	some	DET
ftr-320	15	19	modifications	modification	NOUN
ftr-320	15	20	will	will	AUX
ftr-320	15	21	be	be	AUX
ftr-320	15	22	made	make	VERB
ftr-320	15	23	by	by	ADP
ftr-320	15	24	our	our	PRON
ftr-320	15	25	editors	editor	NOUN
ftr-320	15	26	to	to	PART
ftr-320	15	27	conform	conform	VERB
ftr-320	15	28	with	with	ADP
ftr-320	15	29	the	the	DET
ftr-320	15	30	florida	florida	PROPN
ftr-320	15	31	tax	tax	NOUN
ftr-320	15	32	review	review	NOUN
ftr-320	15	33	styles	style	NOUN
ftr-320	15	34	manuel	manuel	NOUN
ftr-320	15	35	.	.	PUNCT
ftr-320	16	1	for	for	ADP
ftr-320	16	2	submissions	submission	NOUN
ftr-320	16	3	made	make	VERB
ftr-320	16	4	directly	directly	ADV
ftr-320	16	5	to	to	ADP
ftr-320	16	6	the	the	DET
ftr-320	16	7	florida	florida	PROPN
ftr-320	16	8	tax	tax	PROPN
ftr-320	16	9	review	review	PROPN
ftr-320	16	10	,	,	PUNCT
ftr-320	16	11	the	the	DET
ftr-320	16	12	board	board	NOUN
ftr-320	16	13	of	of	ADP
ftr-320	16	14	editors	editor	NOUN
ftr-320	16	15	will	will	AUX
ftr-320	16	16	endeavor	endeavor	VERB
ftr-320	16	17	to	to	PART
ftr-320	16	18	decide	decide	VERB
ftr-320	16	19	within	within	ADP
ftr-320	16	20	three	three	NUM
ftr-320	16	21	weeks	week	NOUN
ftr-320	16	22	whether	whether	SCONJ
ftr-320	16	23	to	to	PART
ftr-320	16	24	publish	publish	VERB
ftr-320	16	25	a	a	DET
ftr-320	16	26	manuscript	manuscript	NOUN
ftr-320	16	27	.	.	PUNCT
ftr-320	17	1	after	after	SCONJ
ftr-320	17	2	the	the	DET
ftr-320	17	3	decision	decision	NOUN
ftr-320	17	4	has	have	AUX
ftr-320	17	5	been	be	AUX
ftr-320	17	6	made	make	VERB
ftr-320	17	7	to	to	PART
ftr-320	17	8	publish	publish	VERB
ftr-320	17	9	,	,	PUNCT
ftr-320	17	10	the	the	DET
ftr-320	17	11	review	review	NOUN
ftr-320	17	12	is	be	AUX
ftr-320	17	13	committed	commit	VERB
ftr-320	17	14	to	to	ADP
ftr-320	17	15	expediting	expedite	VERB
ftr-320	17	16	publication	publication	NOUN
ftr-320	17	17	.	.	PUNCT
ftr-320	18	1	manuscripts	manuscript	NOUN
ftr-320	18	2	selected	select	VERB
ftr-320	18	3	for	for	ADP
ftr-320	18	4	publication	publication	NOUN
ftr-320	18	5	as	as	SCONJ
ftr-320	18	6	articles	article	NOUN
ftr-320	18	7	generally	generally	ADV
ftr-320	18	8	are	be	AUX
ftr-320	18	9	expected	expect	VERB
ftr-320	18	10	to	to	PART
ftr-320	18	11	be	be	AUX
ftr-320	18	12	published	publish	VERB
ftr-320	18	13	within	within	ADP
ftr-320	18	14	three	three	NUM
ftr-320	18	15	months	month	NOUN
ftr-320	18	16	after	after	ADP
ftr-320	18	17	acceptance	acceptance	NOUN
ftr-320	18	18	.	.	PUNCT
ftr-320	19	1	all	all	DET
ftr-320	19	2	tax	tax	NOUN
ftr-320	19	3	law	law	NOUN
ftr-320	19	4	and	and	CCONJ
ftr-320	19	5	policy	policy	NOUN
ftr-320	19	6	positions	position	NOUN
ftr-320	19	7	presented	present	VERB
ftr-320	19	8	are	be	AUX
ftr-320	19	9	solely	solely	ADV
ftr-320	19	10	those	those	PRON
ftr-320	19	11	of	of	ADP
ftr-320	19	12	the	the	DET
ftr-320	19	13	authors	author	NOUN
ftr-320	19	14	.	.	PUNCT
ftr-320	20	1	the	the	DET
ftr-320	20	2	editors	editor	NOUN
ftr-320	20	3	,	,	PUNCT
ftr-320	20	4	the	the	DET
ftr-320	20	5	university	university	PROPN
ftr-320	20	6	of	of	ADP
ftr-320	20	7	florida	florida	PROPN
ftr-320	20	8	college	college	PROPN
ftr-320	20	9	of	of	ADP
ftr-320	20	10	law	law	NOUN
ftr-320	20	11	and	and	CCONJ
ftr-320	20	12	tax	tax	NOUN
ftr-320	20	13	analysts	analyst	NOUN
ftr-320	20	14	do	do	AUX
ftr-320	20	15	not	not	PART
ftr-320	20	16	approve	approve	VERB
ftr-320	20	17	of	of	ADP
ftr-320	20	18	or	or	CCONJ
ftr-320	20	19	adopt	adopt	VERB
ftr-320	20	20	such	such	ADJ
ftr-320	20	21	positions	position	NOUN
ftr-320	20	22	merely	merely	ADV
ftr-320	20	23	through	through	ADP
ftr-320	20	24	the	the	DET
ftr-320	20	25	act	act	NOUN
ftr-320	20	26	of	of	ADP
ftr-320	20	27	publishing	publish	VERB
ftr-320	20	28	the	the	DET
ftr-320	20	29	manuscripts	manuscript	NOUN
ftr-320	20	30	in	in	ADP
ftr-320	20	31	the	the	DET
ftr-320	20	32	review	review	NOUN
ftr-320	20	33	.	.	PUNCT
ftr-320	21	1	florida	florida	PROPN
ftr-320	21	2	tax	tax	PROPN
ftr-320	21	3	review	review	PROPN
ftr-320	21	4	volume	volume	NOUN
ftr-320	21	5	13	13	NUM
ftr-320	21	6	2012	2012	NUM
ftr-320	21	7	number	number	NOUN
ftr-320	21	8	5	5	NUM
ftr-320	21	9	all	all	DET
ftr-320	21	10	references	reference	NOUN
ftr-320	21	11	and	and	CCONJ
ftr-320	21	12	citations	citation	NOUN
ftr-320	21	13	to	to	ADP
ftr-320	21	14	sections	section	NOUN
ftr-320	21	15	in	in	ADP
ftr-320	21	16	this	this	DET
ftr-320	21	17	issue	issue	NOUN
ftr-320	21	18	are	be	AUX
ftr-320	21	19	to	to	ADP
ftr-320	21	20	sections	section	NOUN
ftr-320	21	21	of	of	ADP
ftr-320	21	22	the	the	DET
ftr-320	21	23	internal	internal	ADJ
ftr-320	21	24	revenue	revenue	NOUN
ftr-320	21	25	code	code	NOUN
ftr-320	21	26	of	of	ADP
ftr-320	21	27	1986	1986	NUM
ftr-320	21	28	,	,	PUNCT
ftr-320	21	29	as	as	SCONJ
ftr-320	21	30	amended	amend	VERB
ftr-320	21	31	,	,	PUNCT
ftr-320	21	32	unless	unless	SCONJ
ftr-320	21	33	otherwise	otherwise	ADV
ftr-320	21	34	indicated	indicate	VERB
ftr-320	21	35	.	.	PUNCT
ftr-320	22	1	all	all	DET
ftr-320	22	2	references	reference	NOUN
ftr-320	22	3	and	and	CCONJ
ftr-320	22	4	citations	citation	NOUN
ftr-320	22	5	to	to	ADP
ftr-320	22	6	regulations	regulation	NOUN
ftr-320	22	7	are	be	AUX
ftr-320	22	8	to	to	ADP
ftr-320	22	9	treasury	treasury	NOUN
ftr-320	22	10	regulations	regulation	NOUN
ftr-320	22	11	under	under	ADP
ftr-320	22	12	the	the	DET
ftr-320	22	13	internal	internal	ADJ
ftr-320	22	14	revenue	revenue	NOUN
ftr-320	22	15	code	code	NOUN
ftr-320	22	16	of	of	ADP
ftr-320	22	17	1986	1986	NUM
ftr-320	22	18	,	,	PUNCT
ftr-320	22	19	as	as	SCONJ
ftr-320	22	20	amended	amend	VERB
ftr-320	22	21	,	,	PUNCT
ftr-320	22	22	unless	unless	SCONJ
ftr-320	22	23	otherwise	otherwise	ADV
ftr-320	22	24	indicated	indicate	VERB
ftr-320	22	25	.	.	PUNCT
ftr-320	23	1	florida	florida	PROPN
ftr-320	23	2	tax	tax	PROPN
ftr-320	23	3	review	review	PROPN
ftr-320	23	4	volume	volume	NOUN
ftr-320	23	5	13	13	NUM
ftr-320	23	6	2012	2012	NUM
ftr-320	23	7	number	number	NOUN
ftr-320	23	8	5	5	NUM
ftr-320	23	9	217	217	NUM
ftr-320	23	10	extinguishing	extinguish	VERB
ftr-320	23	11	and	and	CCONJ
ftr-320	23	12	amending	amend	VERB
ftr-320	23	13	tax	tax	NOUN
ftr-320	23	14	-	-	PUNCT
ftr-320	23	15	deductible	deductible	ADJ
ftr-320	23	16	conservation	conservation	NOUN
ftr-320	23	17	easements	easement	NOUN
ftr-320	23	18	:	:	PUNCT
ftr-320	23	19	protecting	protect	VERB
ftr-320	23	20	the	the	DET
ftr-320	23	21	federal	federal	ADJ
ftr-320	23	22	investment	investment	NOUN
ftr-320	23	23	after	after	ADP
ftr-320	23	24	carpenter	carpenter	NOUN
ftr-320	23	25	,	,	PUNCT
ftr-320	23	26	simmons	simmon	NOUN
ftr-320	23	27	,	,	PUNCT
ftr-320	23	28	and	and	CCONJ
ftr-320	23	29	kaufman	kaufman	PROPN
ftr-320	23	30	by	by	ADP
ftr-320	23	31	nancy	nancy	PROPN
ftr-320	23	32	a.	a.	PROPN
ftr-320	23	33	mclaughlin	mclaughlin	PROPN
ftr-320	23	34	*	*	PUNCT
ftr-320	23	35	i.	i.	PROPN
ftr-320	23	36	introduction	introduction	NOUN
ftr-320	23	37	.............................................................................	.............................................................................	PUNCT
ftr-320	23	38	218	218	NUM
ftr-320	23	39	ii	ii	NOUN
ftr-320	23	40	.	.	PUNCT
ftr-320	24	1	carpenter	carpenter	PROPN
ftr-320	24	2	on	on	ADP
ftr-320	24	3	extinguishment	extinguishment	NOUN
ftr-320	24	4	.............................................	.............................................	PUNCT
ftr-320	24	5	223	223	NUM
ftr-320	24	6	a.	a.	NOUN
ftr-320	24	7	so	so	ADV
ftr-320	24	8	-	-	PUNCT
ftr-320	24	9	remote	remote	ADJ
ftr-320	24	10	-	-	PUNCT
ftr-320	24	11	as	as	ADP
ftr-320	24	12	-	-	PUNCT
ftr-320	24	13	to	to	PART
ftr-320	24	14	-	-	PUNCT
ftr-320	24	15	be	be	AUX
ftr-320	24	16	-	-	PUNCT
ftr-320	24	17	negligible	negligible	ADJ
ftr-320	24	18	argument	argument	NOUN
ftr-320	24	19	.......................	.......................	PUNCT
ftr-320	24	20	225	225	NUM
ftr-320	24	21	b.	b.	NOUN
ftr-320	24	22	cy	cy	PROPN
ftr-320	24	23	pres	pres	PROPN
ftr-320	24	24	argument	argument	NOUN
ftr-320	24	25	.............................................................	.............................................................	PUNCT
ftr-320	25	1	229	229	NUM
ftr-320	25	2	1	1	NUM
ftr-320	25	3	.	.	PUNCT
ftr-320	25	4	tax	tax	NOUN
ftr-320	25	5	-	-	PUNCT
ftr-320	25	6	deductible	deductible	ADJ
ftr-320	25	7	easements	easement	NOUN
ftr-320	25	8	as	as	ADP
ftr-320	25	9	restricted	restrict	VERB
ftr-320	25	10	gifts	gift	NOUN
ftr-320	25	11	....	....	PUNCT
ftr-320	26	1	229	229	NUM
ftr-320	26	2	2	2	X
ftr-320	26	3	.	.	X
ftr-320	26	4	applicability	applicability	NOUN
ftr-320	26	5	of	of	ADP
ftr-320	26	6	cy	cy	PROPN
ftr-320	26	7	pres	pres	PROPN
ftr-320	26	8	.......................................	.......................................	PUNCT
ftr-320	26	9	236	236	NUM
ftr-320	26	10	(	(	PUNCT
ftr-320	26	11	i	i	NOUN
ftr-320	26	12	)	)	PUNCT
ftr-320	26	13	availability	availability	NOUN
ftr-320	26	14	with	with	ADP
ftr-320	26	15	regard	regard	NOUN
ftr-320	26	16	to	to	ADP
ftr-320	26	17	restricted	restricted	ADJ
ftr-320	26	18	gifts	gift	NOUN
ftr-320	26	19	.......................................	.......................................	PUNCT
ftr-320	27	1	237	237	NUM
ftr-320	27	2	(	(	PUNCT
ftr-320	27	3	ii	ii	NOUN
ftr-320	27	4	)	)	PUNCT
ftr-320	27	5	cy	cy	PROPN
ftr-320	27	6	pres	pres	PROPN
ftr-320	27	7	process	process	NOUN
ftr-320	27	8	......................................	......................................	PUNCT
ftr-320	27	9	237	237	NUM
ftr-320	27	10	(	(	PUNCT
ftr-320	27	11	iii	iii	NOUN
ftr-320	27	12	)	)	PUNCT
ftr-320	27	13	general	general	ADJ
ftr-320	27	14	charitable	charitable	ADJ
ftr-320	27	15	intent	intent	NOUN
ftr-320	27	16	.......................	.......................	PUNCT
ftr-320	27	17	238	238	NUM
ftr-320	27	18	(	(	PUNCT
ftr-320	27	19	iv	iv	X
ftr-320	27	20	)	)	PUNCT
ftr-320	27	21	cy	cy	PROPN
ftr-320	27	22	pres	pre	NOUN
ftr-320	27	23	would	would	AUX
ftr-320	27	24	not	not	PART
ftr-320	27	25	have	have	AUX
ftr-320	27	26	trumped	trump	VERB
ftr-320	27	27	parties	party	NOUN
ftr-320	27	28	’	'	PUNCT
ftr-320	27	29	express	express	VERB
ftr-320	27	30	right	right	NOUN
ftr-320	27	31	to	to	PART
ftr-320	27	32	extinguish	extinguish	VERB
ftr-320	27	33	......	......	PUNCT
ftr-320	27	34	240	240	NUM
ftr-320	27	35	c.	c.	NOUN
ftr-320	27	36	conservation	conservation	NOUN
ftr-320	27	37	easements	easement	NOUN
ftr-320	27	38	extinguishable	extinguishable	ADJ
ftr-320	27	39	by	by	ADP
ftr-320	27	40	mutual	mutual	ADJ
ftr-320	27	41	agreement	agreement	NOUN
ftr-320	27	42	are	be	AUX
ftr-320	27	43	not	not	PART
ftr-320	27	44	deductible	deductible	ADJ
ftr-320	27	45	.............................	.............................	PUNCT
ftr-320	27	46	242	242	NUM
ftr-320	27	47	d.	d.	NOUN
ftr-320	27	48	extinguishment	extinguishment	NOUN
ftr-320	27	49	regulation	regulation	NOUN
ftr-320	27	50	:	:	PUNCT
ftr-320	27	51	optional	optional	ADJ
ftr-320	27	52	provisions	provision	NOUN
ftr-320	27	53	or	or	CCONJ
ftr-320	27	54	necessary	necessary	ADJ
ftr-320	27	55	restrictions	restriction	NOUN
ftr-320	27	56	?	?	PUNCT
ftr-320	27	57	.............................	.............................	PUNCT
ftr-320	28	1	245	245	NUM
ftr-320	28	2	1	1	NUM
ftr-320	28	3	.	.	PUNCT
ftr-320	28	4	necessary	necessary	ADJ
ftr-320	28	5	restrictions	restriction	NOUN
ftr-320	28	6	.........................................	.........................................	PUNCT
ftr-320	29	1	246	246	NUM
ftr-320	29	2	(	(	PUNCT
ftr-320	29	3	i	i	NOUN
ftr-320	29	4	)	)	PUNCT
ftr-320	29	5	history	history	NOUN
ftr-320	29	6	of	of	ADP
ftr-320	29	7	deduction	deduction	NOUN
ftr-320	29	8	provision	provision	NOUN
ftr-320	29	9	..............	..............	PUNCT
ftr-320	30	1	246	246	NUM
ftr-320	30	2	(	(	PUNCT
ftr-320	30	3	ii	ii	NOUN
ftr-320	30	4	)	)	PUNCT
ftr-320	30	5	tax	tax	NOUN
ftr-320	30	6	court	court	NOUN
ftr-320	30	7	opinions	opinion	NOUN
ftr-320	30	8	................................	................................	PUNCT
ftr-320	31	1	250	250	NUM
ftr-320	31	2	a.	a.	NOUN
ftr-320	31	3	kaufman	kaufman	PROPN
ftr-320	31	4	v.	v.	PROPN
ftr-320	31	5	commissioner	commissioner	PROPN
ftr-320	31	6	.........	.........	PUNCT
ftr-320	32	1	250	250	NUM
ftr-320	32	2	b.	b.	PROPN
ftr-320	32	3	carpenter	carpenter	PROPN
ftr-320	32	4	v.	v.	PROPN
ftr-320	32	5	commissioner	commissioner	PROPN
ftr-320	32	6	.......	.......	PUNCT
ftr-320	33	1	255	255	NUM
ftr-320	33	2	c.	c.	PROPN
ftr-320	33	3	mitchell	mitchell	PROPN
ftr-320	33	4	v.	v.	PROPN
ftr-320	33	5	commissioner	commissioner	PROPN
ftr-320	33	6	..........	..........	PUNCT
ftr-320	34	1	257	257	NUM
ftr-320	34	2	(	(	PUNCT
ftr-320	34	3	iii	iii	NOUN
ftr-320	34	4	)	)	PUNCT
ftr-320	34	5	regulations	regulation	NOUN
ftr-320	34	6	.............................................	.............................................	PUNCT
ftr-320	34	7	258	258	NUM
ftr-320	34	8	(	(	PUNCT
ftr-320	34	9	iv	iv	X
ftr-320	34	10	)	)	PUNCT
ftr-320	34	11	reasons	reason	NOUN
ftr-320	34	12	underlying	underlie	VERB
ftr-320	34	13	the	the	DET
ftr-320	34	14	federal	federal	ADJ
ftr-320	34	15	extinguishment	extinguishment	NOUN
ftr-320	34	16	requirements	requirement	NOUN
ftr-320	34	17	.................	.................	PUNCT
ftr-320	35	1	260	260	NUM
ftr-320	35	2	*	*	PUNCT
ftr-320	35	3	nancy	nancy	PROPN
ftr-320	35	4	a.	a.	PROPN
ftr-320	35	5	mclaughlin	mclaughlin	PROPN
ftr-320	35	6	(	(	PUNCT
ftr-320	35	7	j.d	j.d	PROPN
ftr-320	35	8	.	.	PROPN
ftr-320	35	9	university	university	PROPN
ftr-320	35	10	of	of	ADP
ftr-320	35	11	virginia	virginia	PROPN
ftr-320	35	12	)	)	PUNCT
ftr-320	35	13	is	be	AUX
ftr-320	35	14	the	the	DET
ftr-320	35	15	robert	robert	PROPN
ftr-320	35	16	w.	w.	PROPN
ftr-320	35	17	swenson	swenson	PROPN
ftr-320	35	18	professor	professor	PROPN
ftr-320	35	19	of	of	ADP
ftr-320	35	20	law	law	NOUN
ftr-320	35	21	at	at	ADP
ftr-320	35	22	the	the	DET
ftr-320	35	23	university	university	PROPN
ftr-320	35	24	of	of	ADP
ftr-320	35	25	utah	utah	PROPN
ftr-320	35	26	s.j	s.j	PROPN
ftr-320	35	27	.	.	PROPN
ftr-320	36	1	quinney	quinney	PROPN
ftr-320	36	2	college	college	PROPN
ftr-320	36	3	of	of	ADP
ftr-320	36	4	law	law	NOUN
ftr-320	36	5	.	.	PUNCT
ftr-320	37	1	thanks	thank	NOUN
ftr-320	37	2	to	to	ADP
ftr-320	37	3	roger	roger	PROPN
ftr-320	37	4	colinvaux	colinvaux	PROPN
ftr-320	37	5	,	,	PUNCT
ftr-320	37	6	james	james	PROPN
ftr-320	37	7	a.	a.	PROPN
ftr-320	37	8	mclaughlin	mclaughlin	PROPN
ftr-320	37	9	,	,	PUNCT
ftr-320	37	10	jeff	jeff	PROPN
ftr-320	37	11	pidot	pidot	PROPN
ftr-320	37	12	,	,	PUNCT
ftr-320	37	13	ann	ann	PROPN
ftr-320	37	14	taylor	taylor	PROPN
ftr-320	37	15	schwing	schwing	PROPN
ftr-320	37	16	,	,	PUNCT
ftr-320	37	17	stephen	stephen	PROPN
ftr-320	37	18	j.	j.	PROPN
ftr-320	37	19	small	small	PROPN
ftr-320	37	20	,	,	PUNCT
ftr-320	37	21	steve	steve	PROPN
ftr-320	37	22	swartz	swartz	PROPN
ftr-320	37	23	,	,	PUNCT
ftr-320	37	24	w.	w.	PROPN
ftr-320	37	25	william	william	PROPN
ftr-320	37	26	weeks	weeks	PROPN
ftr-320	37	27	,	,	PUNCT
ftr-320	37	28	and	and	CCONJ
ftr-320	37	29	others	other	NOUN
ftr-320	37	30	for	for	ADP
ftr-320	37	31	their	their	PRON
ftr-320	37	32	helpful	helpful	ADJ
ftr-320	37	33	thoughts	thought	NOUN
ftr-320	37	34	and	and	CCONJ
ftr-320	37	35	comments	comment	NOUN
ftr-320	37	36	on	on	ADP
ftr-320	37	37	earlier	early	ADJ
ftr-320	37	38	drafts	draft	NOUN
ftr-320	37	39	or	or	CCONJ
ftr-320	37	40	portions	portion	NOUN
ftr-320	37	41	of	of	ADP
ftr-320	37	42	drafts	draft	NOUN
ftr-320	37	43	.	.	PUNCT
ftr-320	38	1	©	©	ADP
ftr-320	38	2	2012	2012	NUM
ftr-320	38	3	by	by	ADP
ftr-320	38	4	nancy	nancy	PROPN
ftr-320	38	5	a.	a.	PROPN
ftr-320	38	6	mclaughlin	mclaughlin	PROPN
ftr-320	38	7	.	.	PUNCT
ftr-320	39	1	all	all	DET
ftr-320	39	2	rights	right	NOUN
ftr-320	39	3	reserved	reserve	VERB
ftr-320	39	4	.	.	PUNCT
ftr-320	40	1	218	218	NUM
ftr-320	40	2	florida	florida	PROPN
ftr-320	40	3	tax	tax	NOUN
ftr-320	40	4	review	review	NOUN
ftr-320	40	5	[	[	X
ftr-320	40	6	vol	vol	NOUN
ftr-320	40	7	.	.	PUNCT
ftr-320	41	1	13:5	13:5	NUM
ftr-320	41	2	a.	a.	NOUN
ftr-320	41	3	impartial	impartial	ADJ
ftr-320	41	4	judicial	judicial	ADJ
ftr-320	41	5	decision	decision	NOUN
ftr-320	41	6	maker	maker	NOUN
ftr-320	41	7	.........................................	.........................................	PUNCT
ftr-320	41	8	260	260	NUM
ftr-320	41	9	b.	b.	PROPN
ftr-320	41	10	high	high	PROPN
ftr-320	41	11	standard	standard	PROPN
ftr-320	41	12	............................	............................	PUNCT
ftr-320	41	13	263	263	NUM
ftr-320	41	14	c.	c.	NOUN
ftr-320	41	15	holder	holder	NOUN
ftr-320	41	16	’s	’s	PART
ftr-320	41	17	share	share	NOUN
ftr-320	41	18	of	of	ADP
ftr-320	41	19	proceeds	proceed	NOUN
ftr-320	41	20	.......	.......	PUNCT
ftr-320	41	21	263	263	NUM
ftr-320	41	22	d.	d.	PROPN
ftr-320	41	23	holder	holder	NOUN
ftr-320	41	24	’s	’s	PART
ftr-320	41	25	use	use	NOUN
ftr-320	41	26	of	of	ADP
ftr-320	41	27	proceeds	proceed	NOUN
ftr-320	41	28	..........	..........	PUNCT
ftr-320	41	29	264	264	NUM
ftr-320	41	30	2	2	NUM
ftr-320	41	31	.	.	X
ftr-320	41	32	need	need	NOUN
ftr-320	41	33	for	for	ADP
ftr-320	41	34	uniform	uniform	ADJ
ftr-320	41	35	federal	federal	ADJ
ftr-320	41	36	standards	standard	NOUN
ftr-320	41	37	..................	..................	PUNCT
ftr-320	42	1	265	265	NUM
ftr-320	42	2	(	(	PUNCT
ftr-320	42	3	i	i	NOUN
ftr-320	42	4	)	)	PUNCT
ftr-320	42	5	consistent	consistent	ADJ
ftr-320	42	6	protection	protection	NOUN
ftr-320	42	7	of	of	ADP
ftr-320	42	8	federal	federal	ADJ
ftr-320	42	9	investment	investment	NOUN
ftr-320	42	10	.................................	.................................	PUNCT
ftr-320	43	1	265	265	NUM
ftr-320	43	2	(	(	PUNCT
ftr-320	43	3	ii	ii	NOUN
ftr-320	43	4	)	)	PUNCT
ftr-320	43	5	efficiency	efficiency	NOUN
ftr-320	43	6	................................................	................................................	PUNCT
ftr-320	43	7	266	266	NUM
ftr-320	43	8	(	(	PUNCT
ftr-320	43	9	iii	iii	X
ftr-320	43	10	)	)	PUNCT
ftr-320	43	11	equity	equity	NOUN
ftr-320	43	12	......................................................	......................................................	PUNCT
ftr-320	43	13	267	267	NUM
ftr-320	43	14	(	(	PUNCT
ftr-320	43	15	iv	iv	X
ftr-320	43	16	)	)	PUNCT
ftr-320	43	17	effectiveness	effectiveness	NOUN
ftr-320	43	18	...........................................	...........................................	PUNCT
ftr-320	43	19	268	268	NUM
ftr-320	43	20	3	3	X
ftr-320	43	21	.	.	PUNCT
ftr-320	43	22	federal	federal	ADJ
ftr-320	43	23	and	and	CCONJ
ftr-320	43	24	state	state	NOUN
ftr-320	43	25	law	law	NOUN
ftr-320	43	26	interaction	interaction	NOUN
ftr-320	43	27	......................	......................	PUNCT
ftr-320	43	28	269	269	NUM
ftr-320	43	29	iii	iii	NOUN
ftr-320	43	30	.	.	PUNCT
ftr-320	44	1	hard	hard	ADJ
ftr-320	44	2	cases	case	NOUN
ftr-320	44	3	make	make	VERB
ftr-320	44	4	bad	bad	ADJ
ftr-320	44	5	law	law	NOUN
ftr-320	44	6	—	—	PUNCT
ftr-320	44	7	simmons	simmon	NOUN
ftr-320	44	8	and	and	CCONJ
ftr-320	44	9	kaufman	kaufman	PROPN
ftr-320	44	10	........	........	PUNCT
ftr-320	45	1	271	271	NUM
ftr-320	45	2	a.	a.	NOUN
ftr-320	45	3	proceeds	proceed	NOUN
ftr-320	45	4	regulation	regulation	NOUN
ftr-320	45	5	.........................................................	.........................................................	PUNCT
ftr-320	45	6	272	272	NUM
ftr-320	45	7	b.	b.	NOUN
ftr-320	45	8	rights	right	NOUN
ftr-320	45	9	to	to	PART
ftr-320	45	10	change	change	VERB
ftr-320	45	11	or	or	CCONJ
ftr-320	45	12	abandon	abandon	VERB
ftr-320	45	13	easements	easement	NOUN
ftr-320	45	14	.........................	.........................	PUNCT
ftr-320	45	15	277	277	NUM
ftr-320	45	16	1	1	NUM
ftr-320	45	17	.	.	PUNCT
ftr-320	45	18	noncompliance	noncompliance	NOUN
ftr-320	45	19	with	with	ADP
ftr-320	45	20	regulations	regulation	NOUN
ftr-320	45	21	........................	........................	PUNCT
ftr-320	45	22	277	277	NUM
ftr-320	45	23	2	2	NUM
ftr-320	45	24	.	.	PUNCT
ftr-320	45	25	tax	tax	NOUN
ftr-320	45	26	-	-	PUNCT
ftr-320	45	27	exempt	exempt	ADJ
ftr-320	45	28	rules	rule	NOUN
ftr-320	45	29	do	do	AUX
ftr-320	45	30	not	not	PART
ftr-320	45	31	ensure	ensure	VERB
ftr-320	45	32	protection	protection	NOUN
ftr-320	45	33	in	in	ADP
ftr-320	45	34	perpetuity	perpetuity	NOUN
ftr-320	45	35	.........................................................	.........................................................	PUNCT
ftr-320	46	1	278	278	NUM
ftr-320	46	2	3	3	NUM
ftr-320	46	3	.	.	PUNCT
ftr-320	47	1	right	right	NOUN
ftr-320	47	2	to	to	PART
ftr-320	47	3	change	change	VERB
ftr-320	47	4	or	or	CCONJ
ftr-320	47	5	abandon	abandon	VERB
ftr-320	47	6	may	may	AUX
ftr-320	47	7	render	render	VERB
ftr-320	47	8	conservation	conservation	NOUN
ftr-320	47	9	easement	easement	ADJ
ftr-320	47	10	provisions	provision	NOUN
ftr-320	47	11	nonbinding	nonbinde	VERB
ftr-320	47	12	...........................................................	...........................................................	PUNCT
ftr-320	48	1	283	283	NUM
ftr-320	48	2	4	4	NUM
ftr-320	48	3	.	.	PUNCT
ftr-320	48	4	local	local	ADJ
ftr-320	48	5	law	law	NOUN
ftr-320	48	6	does	do	AUX
ftr-320	48	7	not	not	PART
ftr-320	48	8	ensure	ensure	VERB
ftr-320	48	9	protection	protection	NOUN
ftr-320	48	10	in	in	ADP
ftr-320	48	11	perpetuity	perpetuity	NOUN
ftr-320	48	12	.........................................................	.........................................................	PUNCT
ftr-320	48	13	284	284	NUM
ftr-320	48	14	5	5	NUM
ftr-320	48	15	.	.	PUNCT
ftr-320	49	1	accommodating	accommodate	VERB
ftr-320	49	2	change	change	NOUN
ftr-320	49	3	does	do	AUX
ftr-320	49	4	not	not	PART
ftr-320	49	5	require	require	VERB
ftr-320	49	6	unlimited	unlimited	ADJ
ftr-320	49	7	rights	right	NOUN
ftr-320	49	8	to	to	PART
ftr-320	49	9	change	change	VERB
ftr-320	49	10	or	or	CCONJ
ftr-320	49	11	abandon	abandon	VERB
ftr-320	49	12	..........................................................	..........................................................	PUNCT
ftr-320	49	13	285	285	NUM
ftr-320	49	14	c.	c.	PROPN
ftr-320	49	15	first	first	ADJ
ftr-320	49	16	circuit	circuit	PROPN
ftr-320	49	17	’s	’s	PART
ftr-320	49	18	advice	advice	NOUN
ftr-320	49	19	........................................................	........................................................	PUNCT
ftr-320	49	20	287	287	NUM
ftr-320	49	21	iv	iv	NOUN
ftr-320	49	22	.	.	PUNCT
ftr-320	50	1	charting	chart	VERB
ftr-320	50	2	a	a	DET
ftr-320	50	3	course	course	NOUN
ftr-320	50	4	..................................................................	..................................................................	PUNCT
ftr-320	50	5	289	289	NUM
ftr-320	50	6	a.	a.	NOUN
ftr-320	50	7	irs	irs	PROPN
ftr-320	50	8	guidance	guidance	NOUN
ftr-320	50	9	....................................................................	....................................................................	PUNCT
ftr-320	50	10	290	290	NUM
ftr-320	50	11	b.	b.	NOUN
ftr-320	50	12	rules	rule	NOUN
ftr-320	50	13	for	for	ADP
ftr-320	50	14	amendments	amendment	NOUN
ftr-320	50	15	.......................................................	.......................................................	PUNCT
ftr-320	51	1	292	292	NUM
ftr-320	51	2	c.	c.	NOUN
ftr-320	51	3	revisions	revision	NOUN
ftr-320	51	4	to	to	ADP
ftr-320	51	5	the	the	DET
ftr-320	51	6	regulations	regulation	NOUN
ftr-320	51	7	.............................................	.............................................	PUNCT
ftr-320	51	8	296	296	NUM
ftr-320	51	9	d.	d.	NOUN
ftr-320	51	10	recommendations	recommendation	NOUN
ftr-320	51	11	of	of	ADP
ftr-320	51	12	others	other	NOUN
ftr-320	51	13	.............................................	.............................................	PUNCT
ftr-320	51	14	297	297	NUM
ftr-320	51	15	v.	v.	ADP
ftr-320	51	16	conclusion	conclusion	NOUN
ftr-320	51	17	.................................................................................	.................................................................................	PUNCT
ftr-320	51	18	298	298	NUM
ftr-320	51	19	i.	i.	NOUN
ftr-320	51	20	introduction	introduction	NOUN
ftr-320	51	21	the	the	DET
ftr-320	51	22	internal	internal	ADJ
ftr-320	51	23	revenue	revenue	NOUN
ftr-320	51	24	service‘s	service‘s	PROPN
ftr-320	51	25	victory	victory	NOUN
ftr-320	51	26	in	in	ADP
ftr-320	51	27	carpenter	carpenter	PROPN
ftr-320	51	28	v.	v.	PROPN
ftr-320	51	29	commissioner	commissioner	PROPN
ftr-320	51	30	represented	represent	VERB
ftr-320	51	31	an	an	DET
ftr-320	51	32	important	important	ADJ
ftr-320	51	33	step	step	NOUN
ftr-320	51	34	in	in	ADP
ftr-320	51	35	the	the	DET
ftr-320	51	36	agency‘s	agency‘s	NOUN
ftr-320	51	37	ongoing	ongoing	ADJ
ftr-320	51	38	efforts	effort	NOUN
ftr-320	51	39	to	to	PART
ftr-320	51	40	both	both	DET
ftr-320	51	41	address	address	NOUN
ftr-320	51	42	abuses	abuse	NOUN
ftr-320	51	43	and	and	CCONJ
ftr-320	51	44	establish	establish	VERB
ftr-320	51	45	precedent	precedent	NOUN
ftr-320	51	46	consistent	consistent	ADJ
ftr-320	51	47	with	with	ADP
ftr-320	51	48	congressional	congressional	ADJ
ftr-320	51	49	intent	intent	NOUN
ftr-320	51	50	in	in	ADP
ftr-320	51	51	the	the	DET
ftr-320	51	52	conservation	conservation	NOUN
ftr-320	51	53	easement	easement	NOUN
ftr-320	51	54	donation	donation	NOUN
ftr-320	51	55	context	context	NOUN
ftr-320	51	56	.	.	PUNCT
ftr-320	52	1	1	1	NUM
ftr-320	52	2	while	while	SCONJ
ftr-320	52	3	congress	congress	PROPN
ftr-320	52	4	has	have	VERB
ftr-320	52	5	1	1	NUM
ftr-320	52	6	.	.	PUNCT
ftr-320	52	7	carpenter	carpenter	PROPN
ftr-320	52	8	v.	v.	PROPN
ftr-320	52	9	commissioner	commissioner	PROPN
ftr-320	52	10	,	,	PUNCT
ftr-320	52	11	103	103	NUM
ftr-320	52	12	t.c.m	t.c.m	NOUN
ftr-320	52	13	.	.	PUNCT
ftr-320	53	1	(	(	PUNCT
ftr-320	53	2	cch	cch	PROPN
ftr-320	53	3	)	)	PUNCT
ftr-320	53	4	1001	1001	NUM
ftr-320	53	5	,	,	PUNCT
ftr-320	53	6	t.c.m	t.c.m	INTJ
ftr-320	53	7	.	.	PUNCT
ftr-320	54	1	(	(	PUNCT
ftr-320	54	2	ria	ria	PROPN
ftr-320	54	3	)	)	PUNCT
ftr-320	54	4	¶	¶	PROPN
ftr-320	54	5	2012	2012	NUM
ftr-320	54	6	-	-	SYM
ftr-320	54	7	001	001	NUM
ftr-320	54	8	(	(	PUNCT
ftr-320	54	9	2012	2012	NUM
ftr-320	54	10	)	)	PUNCT
ftr-320	54	11	.	.	PUNCT
ftr-320	55	1	for	for	ADP
ftr-320	55	2	reports	report	NOUN
ftr-320	55	3	of	of	ADP
ftr-320	55	4	abuse	abuse	NOUN
ftr-320	55	5	,	,	PUNCT
ftr-320	55	6	see	see	VERB
ftr-320	55	7	,	,	PUNCT
ftr-320	55	8	e.g.	e.g.	ADV
ftr-320	55	9	,	,	PUNCT
ftr-320	55	10	abusive	abusive	ADJ
ftr-320	55	11	transactions	transaction	NOUN
ftr-320	55	12	involving	involve	VERB
ftr-320	55	13	charitable	charitable	ADJ
ftr-320	55	14	contributions	contribution	NOUN
ftr-320	55	15	of	of	ADP
ftr-320	55	16	easements	easement	NOUN
ftr-320	55	17	,	,	PUNCT
ftr-320	55	18	irs	irs	PROPN
ftr-320	55	19	,	,	PUNCT
ftr-320	55	20	http://www.irs.gov/charities-&-non2012	http://www.irs.gov/charities-&-non2012	NOUN
ftr-320	55	21	]	]	X
ftr-320	55	22	tax	tax	NOUN
ftr-320	55	23	-	-	PUNCT
ftr-320	55	24	deductible	deductible	ADJ
ftr-320	55	25	conservation	conservation	NOUN
ftr-320	55	26	easements	easement	NOUN
ftr-320	55	27	219	219	NUM
ftr-320	55	28	clearly	clearly	ADV
ftr-320	55	29	favored	favor	VERB
ftr-320	55	30	providing	provide	VERB
ftr-320	55	31	a	a	DET
ftr-320	55	32	charitable	charitable	ADJ
ftr-320	55	33	income	income	NOUN
ftr-320	55	34	tax	tax	NOUN
ftr-320	55	35	deduction	deduction	NOUN
ftr-320	55	36	under	under	ADP
ftr-320	55	37	internal	internal	ADJ
ftr-320	55	38	revenue	revenue	NOUN
ftr-320	55	39	code	code	NOUN
ftr-320	55	40	section	section	NOUN
ftr-320	55	41	170(h	170(h	PROPN
ftr-320	55	42	)	)	PUNCT
ftr-320	55	43	to	to	PART
ftr-320	55	44	encourage	encourage	VERB
ftr-320	55	45	the	the	DET
ftr-320	55	46	donation	donation	NOUN
ftr-320	55	47	of	of	ADP
ftr-320	55	48	conservation	conservation	NOUN
ftr-320	55	49	easements	easement	NOUN
ftr-320	55	50	,	,	PUNCT
ftr-320	55	51	congress	congress	PROPN
ftr-320	55	52	also	also	ADV
ftr-320	55	53	has	have	AUX
ftr-320	55	54	been	be	AUX
ftr-320	55	55	willing	willing	ADJ
ftr-320	55	56	to	to	PART
ftr-320	55	57	do	do	VERB
ftr-320	55	58	so	so	ADV
ftr-320	55	59	only	only	ADV
ftr-320	55	60	if	if	SCONJ
ftr-320	55	61	the	the	DET
ftr-320	55	62	easements	easement	NOUN
ftr-320	55	63	are	be	AUX
ftr-320	55	64	―granted	―grante	VERB
ftr-320	55	65	in	in	ADP
ftr-320	55	66	perpetuity‖	perpetuity‖	NOUN
ftr-320	55	67	to	to	ADP
ftr-320	55	68	government	government	NOUN
ftr-320	55	69	and	and	CCONJ
ftr-320	55	70	nonprofit	nonprofit	ADJ
ftr-320	55	71	holders	holder	NOUN
ftr-320	55	72	―exclusively	―exclusively	ADV
ftr-320	55	73	for	for	ADP
ftr-320	55	74	conservation	conservation	NOUN
ftr-320	55	75	purposes,‖	purposes,‖	PROPN
ftr-320	55	76	and	and	CCONJ
ftr-320	55	77	the	the	DET
ftr-320	55	78	conservation	conservation	NOUN
ftr-320	55	79	purposes	purpose	NOUN
ftr-320	55	80	of	of	ADP
ftr-320	55	81	such	such	ADJ
ftr-320	55	82	easements	easement	NOUN
ftr-320	55	83	are	be	AUX
ftr-320	55	84	―protected	―protecte	VERB
ftr-320	55	85	in	in	ADP
ftr-320	55	86	perpetuity.‖	perpetuity.‖	PROPN
ftr-320	55	87	2	2	NUM
ftr-320	55	88	in	in	ADP
ftr-320	55	89	carpenter	carpenter	NOUN
ftr-320	55	90	,	,	PUNCT
ftr-320	55	91	the	the	DET
ftr-320	55	92	tax	tax	NOUN
ftr-320	55	93	court	court	NOUN
ftr-320	55	94	addressed	address	VERB
ftr-320	55	95	a	a	DET
ftr-320	55	96	key	key	ADJ
ftr-320	55	97	aspect	aspect	NOUN
ftr-320	55	98	of	of	ADP
ftr-320	55	99	the	the	DET
ftr-320	55	100	protectedin	protectedin	ADJ
ftr-320	55	101	-	-	ADJ
ftr-320	55	102	perpetuity	perpetuity	NOUN
ftr-320	55	103	requirement	requirement	NOUN
ftr-320	55	104	—	—	PUNCT
ftr-320	55	105	the	the	DET
ftr-320	55	106	circumstances	circumstance	NOUN
ftr-320	55	107	under	under	ADP
ftr-320	55	108	which	which	PRON
ftr-320	55	109	government	government	NOUN
ftr-320	55	110	and	and	CCONJ
ftr-320	55	111	nonprofit	nonprofit	ADJ
ftr-320	55	112	holders	holder	NOUN
ftr-320	55	113	can	can	AUX
ftr-320	55	114	agree	agree	VERB
ftr-320	55	115	to	to	PART
ftr-320	55	116	extinguish	extinguish	VERB
ftr-320	55	117	tax	tax	NOUN
ftr-320	55	118	-	-	PUNCT
ftr-320	55	119	deductible	deductible	ADJ
ftr-320	55	120	conservation	conservation	NOUN
ftr-320	55	121	easements	easement	NOUN
ftr-320	55	122	.	.	PUNCT
ftr-320	56	1	this	this	PRON
ftr-320	56	2	is	be	AUX
ftr-320	56	3	a	a	DET
ftr-320	56	4	critically	critically	ADV
ftr-320	56	5	important	important	ADJ
ftr-320	56	6	issue	issue	NOUN
ftr-320	56	7	.	.	PUNCT
ftr-320	57	1	federal	federal	ADJ
ftr-320	57	2	taxpayers	taxpayer	NOUN
ftr-320	57	3	are	be	AUX
ftr-320	57	4	investing	invest	VERB
ftr-320	57	5	billions	billion	NOUN
ftr-320	57	6	of	of	ADP
ftr-320	57	7	dollars	dollar	NOUN
ftr-320	57	8	in	in	ADP
ftr-320	57	9	conservation	conservation	NOUN
ftr-320	57	10	easements	easement	NOUN
ftr-320	57	11	intended	intend	VERB
ftr-320	57	12	to	to	PART
ftr-320	57	13	permanently	permanently	ADV
ftr-320	57	14	protect	protect	VERB
ftr-320	57	15	unique	unique	ADJ
ftr-320	57	16	or	or	CCONJ
ftr-320	57	17	otherwise	otherwise	ADV
ftr-320	57	18	significant	significant	ADJ
ftr-320	57	19	land	land	NOUN
ftr-320	57	20	areas	area	NOUN
ftr-320	57	21	or	or	CCONJ
ftr-320	57	22	structures	structure	NOUN
ftr-320	57	23	.	.	PUNCT
ftr-320	58	1	3	3	NUM
ftr-320	58	2	profits	profit	NOUN
ftr-320	58	3	/	/	SYM
ftr-320	58	4	conservation	conservation	NOUN
ftr-320	58	5	-	-	PUNCT
ftr-320	58	6	easements	easement	NOUN
ftr-320	58	7	;	;	PUNCT
ftr-320	58	8	margaret	margaret	PROPN
ftr-320	58	9	jackson	jackson	PROPN
ftr-320	58	10	,	,	PUNCT
ftr-320	58	11	easement	easement	ADJ
ftr-320	58	12	deals	deal	NOUN
ftr-320	58	13	lead	lead	VERB
ftr-320	58	14	to	to	ADP
ftr-320	58	15	inquiries	inquiry	NOUN
ftr-320	58	16	,	,	PUNCT
ftr-320	58	17	den	den	PROPN
ftr-320	58	18	.	.	PUNCT
ftr-320	59	1	post	post	NOUN
ftr-320	59	2	,	,	PUNCT
ftr-320	59	3	nov	nov	PROPN
ftr-320	59	4	.	.	PROPN
ftr-320	59	5	25	25	NUM
ftr-320	59	6	,	,	PUNCT
ftr-320	59	7	2007	2007	NUM
ftr-320	59	8	,	,	PUNCT
ftr-320	59	9	at	at	ADP
ftr-320	59	10	a01	a01	NOUN
ftr-320	59	11	;	;	PUNCT
ftr-320	59	12	jennie	jennie	PROPN
ftr-320	59	13	lay	lay	PROPN
ftr-320	59	14	,	,	PUNCT
ftr-320	59	15	conservation	conservation	NOUN
ftr-320	59	16	easement	easement	NOUN
ftr-320	59	17	conundrums	conundrum	NOUN
ftr-320	59	18	,	,	PUNCT
ftr-320	59	19	high	high	ADJ
ftr-320	59	20	country	country	NOUN
ftr-320	59	21	news	news	PROPN
ftr-320	59	22	,	,	PUNCT
ftr-320	59	23	mar	mar	PROPN
ftr-320	59	24	.	.	PROPN
ftr-320	59	25	31	31	NUM
ftr-320	59	26	,	,	PUNCT
ftr-320	59	27	2008	2008	NUM
ftr-320	59	28	,	,	PUNCT
ftr-320	59	29	http://www.hcn.org/issues/367/	http://www.hcn.org/issues/367/	PROPN
ftr-320	59	30	17604?searchterm	17604?searchterm	NOUN
ftr-320	59	31	=	=	SYM
ftr-320	59	32	conservation+easement+conun	conservation+easement+conun	X
ftr-320	59	33	;	;	PUNCT
ftr-320	59	34	craig	craig	PROPN
ftr-320	59	35	r.	r.	PROPN
ftr-320	59	36	mccoy	mccoy	PROPN
ftr-320	59	37	&	&	CCONJ
ftr-320	59	38	linda	linda	PROPN
ftr-320	59	39	k.	k.	PROPN
ftr-320	59	40	harris	harris	PROPN
ftr-320	59	41	,	,	PUNCT
ftr-320	59	42	saving	save	VERB
ftr-320	59	43	treasures	treasure	NOUN
ftr-320	59	44	that	that	PRON
ftr-320	59	45	benefit	benefit	VERB
ftr-320	59	46	few	few	ADJ
ftr-320	59	47	,	,	PUNCT
ftr-320	59	48	phila	phila	NOUN
ftr-320	59	49	.	.	PUNCT
ftr-320	60	1	inquirer	inquirer	PROPN
ftr-320	60	2	,	,	PUNCT
ftr-320	60	3	feb	feb	PROPN
ftr-320	60	4	.	.	PROPN
ftr-320	60	5	24	24	NUM
ftr-320	60	6	,	,	PUNCT
ftr-320	60	7	2002	2002	NUM
ftr-320	60	8	,	,	PUNCT
ftr-320	60	9	at	at	ADP
ftr-320	60	10	a01	a01	NOUN
ftr-320	60	11	;	;	PUNCT
ftr-320	60	12	lisa	lisa	NOUN
ftr-320	60	13	provence	provence	NOUN
ftr-320	60	14	,	,	PUNCT
ftr-320	60	15	scenic	scenic	ADJ
ftr-320	60	16	treasure	treasure	NOUN
ftr-320	60	17	:	:	PUNCT
ftr-320	60	18	how	how	SCONJ
ftr-320	60	19	conservation	conservation	NOUN
ftr-320	60	20	lines	line	VERB
ftr-320	60	21	the	the	DET
ftr-320	60	22	pockets	pocket	NOUN
ftr-320	60	23	of	of	ADP
ftr-320	60	24	the	the	DET
ftr-320	60	25	rich	rich	ADJ
ftr-320	60	26	,	,	PUNCT
ftr-320	60	27	the	the	DET
ftr-320	60	28	hook	hook	NOUN
ftr-320	60	29	,	,	PUNCT
ftr-320	60	30	mar	mar	PROPN
ftr-320	60	31	.	.	PROPN
ftr-320	60	32	3	3	NUM
ftr-320	60	33	,	,	PUNCT
ftr-320	60	34	2011	2011	NUM
ftr-320	60	35	,	,	PUNCT
ftr-320	60	36	at	at	ADP
ftr-320	60	37	18	18	NUM
ftr-320	60	38	;	;	PUNCT
ftr-320	60	39	joe	joe	PROPN
ftr-320	60	40	stephens	stephens	PROPN
ftr-320	60	41	&	&	CCONJ
ftr-320	60	42	david	david	PROPN
ftr-320	60	43	b.	b.	PROPN
ftr-320	60	44	ottaway	ottaway	PROPN
ftr-320	60	45	,	,	PUNCT
ftr-320	60	46	developers	developer	NOUN
ftr-320	60	47	find	find	VERB
ftr-320	60	48	payoff	payoff	NOUN
ftr-320	60	49	in	in	ADP
ftr-320	60	50	preservation	preservation	NOUN
ftr-320	60	51	,	,	PUNCT
ftr-320	60	52	wash	wash	NOUN
ftr-320	60	53	.	.	PUNCT
ftr-320	61	1	post	post	NOUN
ftr-320	61	2	,	,	PUNCT
ftr-320	61	3	dec	dec	PROPN
ftr-320	61	4	.	.	PROPN
ftr-320	61	5	21	21	NUM
ftr-320	61	6	,	,	PUNCT
ftr-320	61	7	2003	2003	NUM
ftr-320	61	8	,	,	PUNCT
ftr-320	61	9	at	at	ADP
ftr-320	61	10	a01	a01	NOUN
ftr-320	61	11	;	;	PUNCT
ftr-320	61	12	joe	joe	PROPN
ftr-320	61	13	stephens	stephens	PROPN
ftr-320	61	14	,	,	PUNCT
ftr-320	61	15	for	for	ADP
ftr-320	61	16	owners	owner	NOUN
ftr-320	61	17	of	of	ADP
ftr-320	61	18	upscale	upscale	ADJ
ftr-320	61	19	homes	home	NOUN
ftr-320	61	20	,	,	PUNCT
ftr-320	61	21	loophole	loophole	NOUN
ftr-320	61	22	pays	pay	VERB
ftr-320	61	23	;	;	PUNCT
ftr-320	61	24	pledging	pledge	VERB
ftr-320	61	25	to	to	PART
ftr-320	61	26	retain	retain	VERB
ftr-320	61	27	the	the	DET
ftr-320	61	28	facade	facade	NOUN
ftr-320	61	29	affords	afford	VERB
ftr-320	61	30	a	a	DET
ftr-320	61	31	charitable	charitable	ADJ
ftr-320	61	32	deduction	deduction	NOUN
ftr-320	61	33	,	,	PUNCT
ftr-320	61	34	wash	wash	NOUN
ftr-320	61	35	.	.	PUNCT
ftr-320	62	1	post	post	NOUN
ftr-320	62	2	,	,	PUNCT
ftr-320	62	3	dec	dec	PROPN
ftr-320	62	4	.	.	PROPN
ftr-320	62	5	12	12	NUM
ftr-320	62	6	,	,	PUNCT
ftr-320	62	7	2004	2004	NUM
ftr-320	62	8	,	,	PUNCT
ftr-320	62	9	at	at	ADP
ftr-320	62	10	a01	a01	NOUN
ftr-320	62	11	;	;	PUNCT
ftr-320	62	12	joe	joe	PROPN
ftr-320	62	13	stephens	stephens	PROPN
ftr-320	62	14	&	&	CCONJ
ftr-320	62	15	david	david	PROPN
ftr-320	62	16	b.	b.	PROPN
ftr-320	62	17	ottaway	ottaway	PROPN
ftr-320	62	18	,	,	PUNCT
ftr-320	62	19	how	how	SCONJ
ftr-320	62	20	a	a	DET
ftr-320	62	21	bid	bid	NOUN
ftr-320	62	22	to	to	PART
ftr-320	62	23	save	save	VERB
ftr-320	62	24	a	a	DET
ftr-320	62	25	species	specie	NOUN
ftr-320	62	26	came	come	VERB
ftr-320	62	27	to	to	ADP
ftr-320	62	28	grief	grief	NOUN
ftr-320	62	29	,	,	PUNCT
ftr-320	62	30	wash	wash	NOUN
ftr-320	62	31	.	.	PUNCT
ftr-320	63	1	post	post	NOUN
ftr-320	63	2	,	,	PUNCT
ftr-320	63	3	may	may	AUX
ftr-320	63	4	5	5	NUM
ftr-320	63	5	,	,	PUNCT
ftr-320	63	6	2003	2003	NUM
ftr-320	63	7	,	,	PUNCT
ftr-320	63	8	at	at	ADP
ftr-320	63	9	a01	a01	NOUN
ftr-320	63	10	;	;	PUNCT
ftr-320	63	11	joe	joe	PROPN
ftr-320	63	12	stephens	stephens	PROPN
ftr-320	63	13	,	,	PUNCT
ftr-320	63	14	local	local	ADJ
ftr-320	63	15	laws	law	NOUN
ftr-320	63	16	already	already	ADV
ftr-320	63	17	bar	bar	VERB
ftr-320	63	18	alterations	alteration	NOUN
ftr-320	63	19	;	;	PUNCT
ftr-320	63	20	intervention	intervention	NOUN
ftr-320	63	21	by	by	ADP
ftr-320	63	22	trusts	trust	NOUN
ftr-320	63	23	is	be	AUX
ftr-320	63	24	rare	rare	ADJ
ftr-320	63	25	for	for	ADP
ftr-320	63	26	preservation	preservation	NOUN
ftr-320	63	27	,	,	PUNCT
ftr-320	63	28	wash	wash	NOUN
ftr-320	63	29	.	.	PUNCT
ftr-320	64	1	post	post	NOUN
ftr-320	64	2	,	,	PUNCT
ftr-320	64	3	dec	dec	PROPN
ftr-320	64	4	.	.	PROPN
ftr-320	64	5	12	12	NUM
ftr-320	64	6	,	,	PUNCT
ftr-320	64	7	2004	2004	NUM
ftr-320	64	8	,	,	PUNCT
ftr-320	64	9	at	at	ADP
ftr-320	64	10	a15	a15	NOUN
ftr-320	64	11	;	;	PUNCT
ftr-320	64	12	joe	joe	PROPN
ftr-320	64	13	stephens	stephens	PROPN
ftr-320	64	14	&	&	CCONJ
ftr-320	64	15	david	david	PROPN
ftr-320	64	16	b.	b.	PROPN
ftr-320	64	17	ottaway	ottaway	PROPN
ftr-320	64	18	,	,	PUNCT
ftr-320	64	19	nonprofit	nonprofit	ADJ
ftr-320	64	20	land	land	NOUN
ftr-320	64	21	bank	bank	NOUN
ftr-320	64	22	amasses	amass	VERB
ftr-320	64	23	billions	billion	NOUN
ftr-320	64	24	,	,	PUNCT
ftr-320	64	25	wash	wash	NOUN
ftr-320	64	26	.	.	PUNCT
ftr-320	65	1	post	post	NOUN
ftr-320	65	2	,	,	PUNCT
ftr-320	65	3	may	may	AUX
ftr-320	65	4	4	4	NUM
ftr-320	65	5	,	,	PUNCT
ftr-320	65	6	2003	2003	NUM
ftr-320	65	7	,	,	PUNCT
ftr-320	65	8	at	at	ADP
ftr-320	65	9	a01	a01	NOUN
ftr-320	65	10	;	;	PUNCT
ftr-320	65	11	joe	joe	PROPN
ftr-320	65	12	stephens	stephens	PROPN
ftr-320	65	13	&	&	CCONJ
ftr-320	65	14	david	david	PROPN
ftr-320	65	15	b.	b.	PROPN
ftr-320	65	16	ottaway	ottaway	PROPN
ftr-320	65	17	,	,	PUNCT
ftr-320	65	18	nonprofit	nonprofit	PROPN
ftr-320	65	19	sells	sell	VERB
ftr-320	65	20	scenic	scenic	ADJ
ftr-320	65	21	acreage	acreage	NOUN
ftr-320	65	22	to	to	ADP
ftr-320	65	23	allies	ally	NOUN
ftr-320	65	24	at	at	ADP
ftr-320	65	25	a	a	DET
ftr-320	65	26	loss	loss	NOUN
ftr-320	65	27	;	;	PUNCT
ftr-320	65	28	buyers	buyer	NOUN
ftr-320	65	29	gain	gain	VERB
ftr-320	65	30	tax	tax	NOUN
ftr-320	65	31	breaks	break	NOUN
ftr-320	65	32	with	with	ADP
ftr-320	65	33	few	few	ADJ
ftr-320	65	34	curbs	curb	NOUN
ftr-320	65	35	on	on	ADP
ftr-320	65	36	land	land	NOUN
ftr-320	65	37	use	use	NOUN
ftr-320	65	38	,	,	PUNCT
ftr-320	65	39	wash	wash	NOUN
ftr-320	65	40	.	.	PUNCT
ftr-320	66	1	post	post	NOUN
ftr-320	66	2	,	,	PUNCT
ftr-320	66	3	may	may	AUX
ftr-320	66	4	6	6	NUM
ftr-320	66	5	,	,	PUNCT
ftr-320	66	6	2003	2003	NUM
ftr-320	66	7	,	,	PUNCT
ftr-320	66	8	at	at	ADP
ftr-320	66	9	a01	a01	NOUN
ftr-320	66	10	;	;	PUNCT
ftr-320	66	11	joe	joe	PROPN
ftr-320	66	12	stephens	stephens	PROPN
ftr-320	66	13	,	,	PUNCT
ftr-320	66	14	tax	tax	NOUN
ftr-320	66	15	break	break	NOUN
ftr-320	66	16	turns	turn	VERB
ftr-320	66	17	into	into	ADP
ftr-320	66	18	big	big	ADJ
ftr-320	66	19	business	business	NOUN
ftr-320	66	20	,	,	PUNCT
ftr-320	66	21	wash	wash	NOUN
ftr-320	66	22	.	.	PUNCT
ftr-320	67	1	post	post	NOUN
ftr-320	67	2	,	,	PUNCT
ftr-320	67	3	dec	dec	PROPN
ftr-320	67	4	.	.	PROPN
ftr-320	67	5	13	13	NUM
ftr-320	67	6	,	,	PUNCT
ftr-320	67	7	2004	2004	NUM
ftr-320	67	8	,	,	PUNCT
ftr-320	67	9	at	at	ADP
ftr-320	67	10	a01	a01	NOUN
ftr-320	67	11	.	.	PUNCT
ftr-320	68	1	for	for	ADP
ftr-320	68	2	criticisms	criticism	NOUN
ftr-320	68	3	of	of	ADP
ftr-320	68	4	the	the	DET
ftr-320	68	5	incentive	incentive	NOUN
ftr-320	68	6	offered	offer	VERB
ftr-320	68	7	to	to	ADP
ftr-320	68	8	conservation	conservation	NOUN
ftr-320	68	9	easement	easement	ADJ
ftr-320	68	10	donors	donor	NOUN
ftr-320	68	11	under	under	ADP
ftr-320	68	12	section	section	NOUN
ftr-320	68	13	170(h	170(h	PROPN
ftr-320	68	14	)	)	PUNCT
ftr-320	68	15	and	and	CCONJ
ftr-320	68	16	proposals	proposal	NOUN
ftr-320	68	17	for	for	ADP
ftr-320	68	18	reform	reform	NOUN
ftr-320	68	19	,	,	PUNCT
ftr-320	68	20	see	see	VERB
ftr-320	68	21	,	,	PUNCT
ftr-320	68	22	e.g.	e.g.	ADV
ftr-320	68	23	,	,	PUNCT
ftr-320	68	24	jeff	jeff	PROPN
ftr-320	68	25	pidot	pidot	PROPN
ftr-320	68	26	,	,	PUNCT
ftr-320	68	27	reinventing	reinvent	VERB
ftr-320	68	28	conservation	conservation	NOUN
ftr-320	68	29	easements	easement	NOUN
ftr-320	68	30	:	:	PUNCT
ftr-320	68	31	a	a	DET
ftr-320	68	32	critical	critical	ADJ
ftr-320	68	33	examination	examination	NOUN
ftr-320	68	34	and	and	CCONJ
ftr-320	68	35	ideas	idea	NOUN
ftr-320	68	36	for	for	ADP
ftr-320	68	37	reform	reform	NOUN
ftr-320	68	38	(	(	PUNCT
ftr-320	68	39	lincoln	lincoln	PROPN
ftr-320	68	40	institute	institute	PROPN
ftr-320	68	41	of	of	ADP
ftr-320	68	42	land	land	NOUN
ftr-320	68	43	policy	policy	NOUN
ftr-320	68	44	2005	2005	NUM
ftr-320	68	45	)	)	PUNCT
ftr-320	68	46	,	,	PUNCT
ftr-320	68	47	http://www.lincolninst.edu/	http://www.lincolninst.edu/	NOUN
ftr-320	68	48	pubs	pub	NOUN
ftr-320	68	49	/	/	SYM
ftr-320	68	50	dl/1051_cons%20easements%20pfr013.pdf	dl/1051_cons%20easements%20pfr013.pdf	PROPN
ftr-320	68	51	;	;	PUNCT
ftr-320	68	52	roger	roger	PROPN
ftr-320	68	53	colinvaux	colinvaux	PROPN
ftr-320	68	54	,	,	PUNCT
ftr-320	68	55	the	the	DET
ftr-320	68	56	conservation	conservation	NOUN
ftr-320	68	57	easement	easement	ADJ
ftr-320	68	58	tax	tax	NOUN
ftr-320	68	59	expenditure	expenditure	NOUN
ftr-320	68	60	:	:	PUNCT
ftr-320	68	61	in	in	ADP
ftr-320	68	62	search	search	NOUN
ftr-320	68	63	of	of	ADP
ftr-320	68	64	conservation	conservation	NOUN
ftr-320	68	65	value	value	NOUN
ftr-320	68	66	,	,	PUNCT
ftr-320	68	67	37	37	NUM
ftr-320	68	68	colum	colum	NOUN
ftr-320	68	69	.	.	PUNCT
ftr-320	69	1	j.	j.	PROPN
ftr-320	69	2	envtl	envtl	PROPN
ftr-320	69	3	.	.	PUNCT
ftr-320	70	1	l.	l.	PROPN
ftr-320	70	2	1	1	NUM
ftr-320	70	3	,	,	PUNCT
ftr-320	70	4	9–10	9–10	PROPN
ftr-320	70	5	(	(	PUNCT
ftr-320	70	6	2012	2012	NUM
ftr-320	70	7	)	)	PUNCT
ftr-320	71	1	[	[	X
ftr-320	71	2	hereinafter	hereinafter	NOUN
ftr-320	71	3	colinvaux	colinvaux	ADV
ftr-320	71	4	,	,	PUNCT
ftr-320	71	5	in	in	ADP
ftr-320	71	6	search	search	NOUN
ftr-320	71	7	of	of	ADP
ftr-320	71	8	conservation	conservation	NOUN
ftr-320	71	9	value	value	NOUN
ftr-320	71	10	]	]	X
ftr-320	71	11	;	;	PUNCT
ftr-320	71	12	daniel	daniel	PROPN
ftr-320	71	13	halperin	halperin	PROPN
ftr-320	71	14	,	,	PUNCT
ftr-320	71	15	incentives	incentive	VERB
ftr-320	71	16	for	for	ADP
ftr-320	71	17	conservation	conservation	NOUN
ftr-320	71	18	easements	easement	NOUN
ftr-320	71	19	:	:	PUNCT
ftr-320	71	20	the	the	DET
ftr-320	71	21	charitable	charitable	ADJ
ftr-320	71	22	deduction	deduction	NOUN
ftr-320	71	23	or	or	CCONJ
ftr-320	71	24	a	a	DET
ftr-320	71	25	better	well	ADJ
ftr-320	71	26	way	way	NOUN
ftr-320	71	27	,	,	PUNCT
ftr-320	71	28	74	74	NUM
ftr-320	71	29	law	law	NOUN
ftr-320	71	30	&	&	CCONJ
ftr-320	71	31	contemp	contemp	NOUN
ftr-320	71	32	.	.	PUNCT
ftr-320	72	1	probs	prob	NOUN
ftr-320	72	2	.	.	PUNCT
ftr-320	73	1	29	29	NUM
ftr-320	73	2	(	(	PUNCT
ftr-320	73	3	2011	2011	NUM
ftr-320	73	4	)	)	PUNCT
ftr-320	74	1	[	[	X
ftr-320	74	2	hereinafter	hereinafter	NOUN
ftr-320	74	3	halperin	halperin	NOUN
ftr-320	74	4	,	,	PUNCT
ftr-320	74	5	incentives	incentive	VERB
ftr-320	74	6	for	for	ADP
ftr-320	74	7	conservation	conservation	NOUN
ftr-320	74	8	easements	easement	NOUN
ftr-320	74	9	]	]	PUNCT
ftr-320	74	10	.	.	PUNCT
ftr-320	75	1	2	2	X
ftr-320	75	2	.	.	X
ftr-320	75	3	see	see	VERB
ftr-320	75	4	i.r.c	i.r.c	NOUN
ftr-320	75	5	.	.	PUNCT
ftr-320	76	1	§	§	PROPN
ftr-320	76	2	§	§	PROPN
ftr-320	76	3	170(h)(1	170(h)(1	NUM
ftr-320	76	4	)	)	PUNCT
ftr-320	76	5	,	,	PUNCT
ftr-320	76	6	170(h)(2)(c	170(h)(2)(c	NUM
ftr-320	76	7	)	)	PUNCT
ftr-320	76	8	,	,	PUNCT
ftr-320	76	9	170(h)(5)(a	170(h)(5)(a	NUM
ftr-320	76	10	)	)	PUNCT
ftr-320	76	11	.	.	PUNCT
ftr-320	77	1	see	see	VERB
ftr-320	77	2	also	also	ADV
ftr-320	77	3	s.	s.	PROPN
ftr-320	77	4	rep	rep	PROPN
ftr-320	77	5	.	.	PROPN
ftr-320	78	1	no	no	INTJ
ftr-320	78	2	.	.	NOUN
ftr-320	79	1	96	96	NUM
ftr-320	79	2	-	-	SYM
ftr-320	79	3	1007	1007	NUM
ftr-320	79	4	(	(	PUNCT
ftr-320	79	5	1980	1980	NUM
ftr-320	79	6	)	)	PUNCT
ftr-320	79	7	,	,	PUNCT
ftr-320	79	8	reprinted	reprint	VERB
ftr-320	79	9	in	in	ADP
ftr-320	79	10	1980	1980	NUM
ftr-320	79	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	79	12	.	.	PUNCT
ftr-320	80	1	6736	6736	NUM
ftr-320	80	2	(	(	PUNCT
ftr-320	80	3	legislative	legislative	ADJ
ftr-320	80	4	history	history	NOUN
ftr-320	80	5	of	of	ADP
ftr-320	80	6	section	section	NOUN
ftr-320	80	7	170(h	170(h	PROPN
ftr-320	80	8	)	)	PUNCT
ftr-320	80	9	)	)	PUNCT
ftr-320	80	10	.	.	PUNCT
ftr-320	81	1	3	3	X
ftr-320	81	2	.	.	X
ftr-320	81	3	see	see	VERB
ftr-320	81	4	,	,	PUNCT
ftr-320	81	5	e.g.	e.g.	ADV
ftr-320	81	6	,	,	PUNCT
ftr-320	81	7	colinvaux	colinvaux	NOUN
ftr-320	81	8	,	,	PUNCT
ftr-320	81	9	in	in	ADP
ftr-320	81	10	search	search	NOUN
ftr-320	81	11	of	of	ADP
ftr-320	81	12	conservation	conservation	NOUN
ftr-320	81	13	value	value	NOUN
ftr-320	81	14	,	,	PUNCT
ftr-320	81	15	supra	supra	PROPN
ftr-320	81	16	note	note	NOUN
ftr-320	81	17	1	1	NUM
ftr-320	81	18	,	,	PUNCT
ftr-320	81	19	at	at	ADP
ftr-320	81	20	9–10	9–10	NOUN
ftr-320	81	21	(	(	PUNCT
ftr-320	81	22	estimating	estimate	VERB
ftr-320	81	23	a	a	DET
ftr-320	81	24	total	total	ADJ
ftr-320	81	25	revenue	revenue	NOUN
ftr-320	81	26	loss	loss	NOUN
ftr-320	81	27	of	of	ADP
ftr-320	81	28	$	$	SYM
ftr-320	81	29	3.6	3.6	NUM
ftr-320	81	30	billion	billion	NUM
ftr-320	81	31	from	from	ADP
ftr-320	81	32	the	the	DET
ftr-320	81	33	federal	federal	ADJ
ftr-320	81	34	charitable	charitable	ADJ
ftr-320	81	35	income	income	NOUN
ftr-320	81	36	tax	tax	NOUN
ftr-320	81	37	deduction	deduction	NOUN
ftr-320	81	38	provided	provide	VERB
ftr-320	81	39	to	to	ADP
ftr-320	81	40	individual	individual	ADJ
ftr-320	81	41	conservation	conservation	NOUN
ftr-320	81	42	easement	easement	ADJ
ftr-320	81	43	donors	donor	NOUN
ftr-320	81	44	from	from	ADP
ftr-320	81	45	2003	2003	NUM
ftr-320	81	46	through	through	ADP
ftr-320	81	47	2008	2008	NUM
ftr-320	81	48	;	;	PUNCT
ftr-320	81	49	the	the	DET
ftr-320	81	50	figure	figure	NOUN
ftr-320	81	51	would	would	AUX
ftr-320	81	52	be	be	AUX
ftr-320	81	53	larger	large	ADJ
ftr-320	81	54	if	if	SCONJ
ftr-320	81	55	it	it	PRON
ftr-320	81	56	included	include	VERB
ftr-320	81	57	corporate	corporate	ADJ
ftr-320	81	58	donations	donation	NOUN
ftr-320	81	59	)	)	PUNCT
ftr-320	81	60	;	;	PUNCT
ftr-320	82	1	s.	s.	PROPN
ftr-320	82	2	220	220	NUM
ftr-320	82	3	florida	florida	PROPN
ftr-320	82	4	tax	tax	NOUN
ftr-320	82	5	review	review	NOUN
ftr-320	82	6	[	[	X
ftr-320	82	7	vol	vol	NOUN
ftr-320	82	8	.	.	PUNCT
ftr-320	83	1	13:5	13:5	NUM
ftr-320	83	2	astounding	astounding	ADJ
ftr-320	83	3	amounts	amount	NOUN
ftr-320	83	4	of	of	ADP
ftr-320	83	5	governmental	governmental	ADJ
ftr-320	83	6	and	and	CCONJ
ftr-320	83	7	judicial	judicial	ADJ
ftr-320	83	8	resources	resource	NOUN
ftr-320	83	9	are	be	AUX
ftr-320	83	10	also	also	ADV
ftr-320	83	11	being	be	AUX
ftr-320	83	12	expended	expend	VERB
ftr-320	83	13	to	to	PART
ftr-320	83	14	ensure	ensure	VERB
ftr-320	83	15	that	that	SCONJ
ftr-320	83	16	the	the	DET
ftr-320	83	17	easements	easement	NOUN
ftr-320	83	18	are	be	AUX
ftr-320	83	19	not	not	PART
ftr-320	83	20	overvalued	overvalue	VERB
ftr-320	83	21	,	,	PUNCT
ftr-320	83	22	that	that	SCONJ
ftr-320	83	23	they	they	PRON
ftr-320	83	24	satisfy	satisfy	VERB
ftr-320	83	25	the	the	DET
ftr-320	83	26	elaborate	elaborate	ADJ
ftr-320	83	27	conservation	conservation	NOUN
ftr-320	83	28	purposes	purpose	NOUN
ftr-320	83	29	and	and	CCONJ
ftr-320	83	30	other	other	ADJ
ftr-320	83	31	threshold	threshold	NOUN
ftr-320	83	32	requirements	requirement	NOUN
ftr-320	83	33	,	,	PUNCT
ftr-320	83	34	and	and	CCONJ
ftr-320	83	35	that	that	SCONJ
ftr-320	83	36	the	the	DET
ftr-320	83	37	donations	donation	NOUN
ftr-320	83	38	are	be	AUX
ftr-320	83	39	properly	properly	ADV
ftr-320	83	40	substantiated	substantiate	VERB
ftr-320	83	41	.	.	PUNCT
ftr-320	84	1	for	for	ADP
ftr-320	84	2	example	example	NOUN
ftr-320	84	3	,	,	PUNCT
ftr-320	84	4	as	as	SCONJ
ftr-320	84	5	indicated	indicate	VERB
ftr-320	84	6	in	in	ADP
ftr-320	84	7	appendix	appendix	PROPN
ftr-320	84	8	a	a	PRON
ftr-320	84	9	,	,	PUNCT
ftr-320	84	10	which	which	PRON
ftr-320	84	11	lists	list	VERB
ftr-320	84	12	the	the	DET
ftr-320	84	13	cases	case	NOUN
ftr-320	84	14	to	to	ADP
ftr-320	84	15	date	date	NOUN
ftr-320	84	16	involving	involve	VERB
ftr-320	84	17	challenges	challenge	NOUN
ftr-320	84	18	to	to	ADP
ftr-320	84	19	deductions	deduction	NOUN
ftr-320	84	20	claimed	claim	VERB
ftr-320	84	21	with	with	ADP
ftr-320	84	22	respect	respect	NOUN
ftr-320	84	23	to	to	ADP
ftr-320	84	24	easement	easement	ADJ
ftr-320	84	25	donations	donation	NOUN
ftr-320	84	26	,	,	PUNCT
ftr-320	84	27	thirty	thirty	NUM
ftr-320	84	28	-	-	PUNCT
ftr-320	84	29	two	two	NUM
ftr-320	84	30	such	such	ADJ
ftr-320	84	31	cases	case	NOUN
ftr-320	84	32	(	(	PUNCT
ftr-320	84	33	more	more	ADJ
ftr-320	84	34	than	than	ADP
ftr-320	84	35	half	half	NOUN
ftr-320	84	36	)	)	PUNCT
ftr-320	84	37	,	,	PUNCT
ftr-320	84	38	have	have	AUX
ftr-320	84	39	been	be	AUX
ftr-320	84	40	decided	decide	VERB
ftr-320	84	41	since	since	SCONJ
ftr-320	84	42	2005	2005	NUM
ftr-320	84	43	,	,	PUNCT
ftr-320	84	44	and	and	CCONJ
ftr-320	84	45	the	the	DET
ftr-320	84	46	irs	irs	PROPN
ftr-320	84	47	has	have	AUX
ftr-320	84	48	indicated	indicate	VERB
ftr-320	84	49	that	that	SCONJ
ftr-320	84	50	there	there	PRON
ftr-320	84	51	are	be	VERB
ftr-320	84	52	more	more	ADJ
ftr-320	84	53	than	than	ADP
ftr-320	84	54	200	200	NUM
ftr-320	84	55	additional	additional	ADJ
ftr-320	84	56	cases	case	NOUN
ftr-320	84	57	in	in	ADP
ftr-320	84	58	the	the	DET
ftr-320	84	59	litigation	litigation	NOUN
ftr-320	84	60	pipeline	pipeline	NOUN
ftr-320	84	61	.	.	PUNCT
ftr-320	85	1	4	4	NUM
ftr-320	85	2	this	this	DET
ftr-320	85	3	enormous	enormous	ADJ
ftr-320	85	4	upfront	upfront	ADJ
ftr-320	85	5	investment	investment	NOUN
ftr-320	85	6	of	of	ADP
ftr-320	85	7	foregone	foregone	NOUN
ftr-320	85	8	revenues	revenue	NOUN
ftr-320	85	9	and	and	CCONJ
ftr-320	85	10	government	government	NOUN
ftr-320	85	11	and	and	CCONJ
ftr-320	85	12	judicial	judicial	ADJ
ftr-320	85	13	resources	resource	NOUN
ftr-320	85	14	will	will	AUX
ftr-320	85	15	be	be	AUX
ftr-320	85	16	for	for	ADP
ftr-320	85	17	naught	naught	ADJ
ftr-320	85	18	,	,	PUNCT
ftr-320	85	19	however	however	ADV
ftr-320	85	20	,	,	PUNCT
ftr-320	85	21	if	if	SCONJ
ftr-320	85	22	the	the	DET
ftr-320	85	23	purportedly	purportedly	ADV
ftr-320	85	24	permanent	permanent	ADJ
ftr-320	85	25	protections	protection	NOUN
ftr-320	85	26	prove	prove	VERB
ftr-320	85	27	to	to	PART
ftr-320	85	28	be	be	AUX
ftr-320	85	29	ephemeral	ephemeral	ADJ
ftr-320	85	30	because	because	SCONJ
ftr-320	85	31	government	government	NOUN
ftr-320	85	32	and	and	CCONJ
ftr-320	85	33	nonprofit	nonprofit	ADJ
ftr-320	85	34	holders	holder	NOUN
ftr-320	85	35	fail	fail	VERB
ftr-320	85	36	to	to	PART
ftr-320	85	37	enforce	enforce	VERB
ftr-320	85	38	the	the	DET
ftr-320	85	39	easements	easement	NOUN
ftr-320	85	40	,	,	PUNCT
ftr-320	85	41	or	or	CCONJ
ftr-320	85	42	agree	agree	VERB
ftr-320	85	43	to	to	PART
ftr-320	85	44	improperly	improperly	ADV
ftr-320	85	45	release	release	VERB
ftr-320	85	46	,	,	PUNCT
ftr-320	85	47	modify	modify	VERB
ftr-320	85	48	,	,	PUNCT
ftr-320	85	49	or	or	CCONJ
ftr-320	85	50	extinguish	extinguish	VERB
ftr-320	85	51	the	the	DET
ftr-320	85	52	easements	easement	NOUN
ftr-320	85	53	.	.	PUNCT
ftr-320	86	1	5	5	NUM
ftr-320	86	2	rep	rep	PROPN
ftr-320	86	3	.	.	PROPN
ftr-320	86	4	no	no	INTJ
ftr-320	86	5	.	.	NOUN
ftr-320	86	6	96	96	NUM
ftr-320	86	7	-	-	SYM
ftr-320	86	8	1007	1007	NUM
ftr-320	86	9	,	,	PUNCT
ftr-320	86	10	supra	supra	ADJ
ftr-320	86	11	note	note	NOUN
ftr-320	86	12	2	2	NUM
ftr-320	86	13	,	,	PUNCT
ftr-320	86	14	pt	pt	NOUN
ftr-320	86	15	.	.	NOUN
ftr-320	86	16	2	2	NUM
ftr-320	86	17	,	,	PUNCT
ftr-320	86	18	at	at	ADP
ftr-320	86	19	9	9	NUM
ftr-320	86	20	,	,	PUNCT
ftr-320	86	21	reprinted	reprint	VERB
ftr-320	86	22	in	in	ADP
ftr-320	86	23	1980	1980	NUM
ftr-320	86	24	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	86	25	.	.	PUNCT
ftr-320	87	1	at	at	ADP
ftr-320	87	2	6745	6745	NUM
ftr-320	87	3	(	(	PUNCT
ftr-320	87	4	―provisions	―provision	NOUN
ftr-320	87	5	allowing	allow	VERB
ftr-320	87	6	deductions	deduction	NOUN
ftr-320	87	7	for	for	ADP
ftr-320	87	8	conservation	conservation	NOUN
ftr-320	87	9	easements	easement	NOUN
ftr-320	87	10	should	should	AUX
ftr-320	87	11	be	be	AUX
ftr-320	87	12	directed	direct	VERB
ftr-320	87	13	at	at	ADP
ftr-320	87	14	the	the	DET
ftr-320	87	15	preservation	preservation	NOUN
ftr-320	87	16	of	of	ADP
ftr-320	87	17	unique	unique	ADJ
ftr-320	87	18	or	or	CCONJ
ftr-320	87	19	otherwise	otherwise	ADV
ftr-320	87	20	significant	significant	ADJ
ftr-320	87	21	land	land	NOUN
ftr-320	87	22	areas	area	NOUN
ftr-320	87	23	or	or	CCONJ
ftr-320	87	24	structures‖	structures‖	PROPN
ftr-320	87	25	)	)	PUNCT
ftr-320	87	26	;	;	PUNCT
ftr-320	87	27	s.	s.	PROPN
ftr-320	87	28	rep	rep	PROPN
ftr-320	87	29	.	.	PROPN
ftr-320	88	1	no	no	INTJ
ftr-320	88	2	.	.	NOUN
ftr-320	89	1	96	96	NUM
ftr-320	89	2	-	-	SYM
ftr-320	89	3	1007	1007	NUM
ftr-320	89	4	,	,	PUNCT
ftr-320	89	5	supra	supra	ADJ
ftr-320	89	6	note	note	NOUN
ftr-320	89	7	2	2	NUM
ftr-320	89	8	,	,	PUNCT
ftr-320	89	9	pt	pt	NOUN
ftr-320	89	10	.	.	NOUN
ftr-320	89	11	2	2	NUM
ftr-320	89	12	,	,	PUNCT
ftr-320	89	13	at	at	ADP
ftr-320	89	14	13	13	NUM
ftr-320	89	15	,	,	PUNCT
ftr-320	89	16	reprinted	reprint	VERB
ftr-320	89	17	in	in	ADP
ftr-320	89	18	1980	1980	NUM
ftr-320	89	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	89	20	.	.	PUNCT
ftr-320	90	1	at	at	ADP
ftr-320	90	2	6748	6748	NUM
ftr-320	90	3	(	(	PUNCT
ftr-320	90	4	―the	―the	DET
ftr-320	90	5	bill	bill	NOUN
ftr-320	90	6	explicitly	explicitly	ADV
ftr-320	90	7	provides	provide	VERB
ftr-320	90	8	that	that	SCONJ
ftr-320	90	9	[	[	X
ftr-320	90	10	the	the	DET
ftr-320	90	11	‗exclusively	‗exclusively	ADV
ftr-320	90	12	for	for	ADP
ftr-320	90	13	conservation	conservation	NOUN
ftr-320	90	14	purposes	purpose	NOUN
ftr-320	90	15	‘	'	PUNCT
ftr-320	90	16	]	]	X
ftr-320	90	17	requirement	requirement	NOUN
ftr-320	90	18	is	be	AUX
ftr-320	90	19	not	not	PART
ftr-320	90	20	satisfied	satisfied	ADJ
ftr-320	90	21	unless	unless	SCONJ
ftr-320	90	22	the	the	DET
ftr-320	90	23	conservation	conservation	NOUN
ftr-320	90	24	purpose	purpose	NOUN
ftr-320	90	25	is	be	AUX
ftr-320	90	26	protected	protect	VERB
ftr-320	90	27	in	in	ADP
ftr-320	90	28	perpetuity‖	perpetuity‖	NOUN
ftr-320	90	29	)	)	PUNCT
ftr-320	90	30	.	.	PUNCT
ftr-320	91	1	4	4	X
ftr-320	91	2	.	.	X
ftr-320	91	3	see	see	AUX
ftr-320	91	4	also	also	ADV
ftr-320	91	5	notice	notice	VERB
ftr-320	91	6	2004	2004	NUM
ftr-320	91	7	-	-	SYM
ftr-320	91	8	41	41	NUM
ftr-320	91	9	,	,	PUNCT
ftr-320	91	10	2004	2004	NUM
ftr-320	91	11	-	-	SYM
ftr-320	91	12	1	1	NUM
ftr-320	91	13	c.b	c.b	PROPN
ftr-320	91	14	.	.	PROPN
ftr-320	91	15	31	31	NUM
ftr-320	91	16	(	(	PUNCT
ftr-320	91	17	warning	warn	VERB
ftr-320	91	18	that	that	SCONJ
ftr-320	91	19	the	the	DET
ftr-320	91	20	irs	irs	PROPN
ftr-320	91	21	intends	intend	VERB
ftr-320	91	22	to	to	PART
ftr-320	91	23	disallow	disallow	VERB
ftr-320	91	24	improper	improper	ADJ
ftr-320	91	25	deductions	deduction	NOUN
ftr-320	91	26	and	and	CCONJ
ftr-320	91	27	impose	impose	VERB
ftr-320	91	28	penalties	penalty	NOUN
ftr-320	91	29	and	and	CCONJ
ftr-320	91	30	excise	excise	NOUN
ftr-320	91	31	taxes	taxis	NOUN
ftr-320	91	32	on	on	ADP
ftr-320	91	33	taxpayers	taxpayer	NOUN
ftr-320	91	34	,	,	PUNCT
ftr-320	91	35	promoters	promoter	NOUN
ftr-320	91	36	,	,	PUNCT
ftr-320	91	37	and	and	CCONJ
ftr-320	91	38	appraisers	appraiser	NOUN
ftr-320	91	39	involved	involve	VERB
ftr-320	91	40	in	in	ADP
ftr-320	91	41	abusive	abusive	ADJ
ftr-320	91	42	transactions	transaction	NOUN
ftr-320	91	43	)	)	PUNCT
ftr-320	91	44	;	;	PUNCT
ftr-320	91	45	staff	staff	NOUN
ftr-320	91	46	of	of	ADP
ftr-320	91	47	joint	joint	ADJ
ftr-320	91	48	comm	comm	NOUN
ftr-320	91	49	.	.	PUNCT
ftr-320	92	1	on	on	ADP
ftr-320	92	2	taxation	taxation	NOUN
ftr-320	92	3	,	,	PUNCT
ftr-320	92	4	109th	109th	ADJ
ftr-320	92	5	cong	cong	NOUN
ftr-320	92	6	.	.	PUNCT
ftr-320	92	7	,	,	PUNCT
ftr-320	92	8	1st	1st	ADJ
ftr-320	92	9	sess	sess	NOUN
ftr-320	92	10	.	.	PUNCT
ftr-320	93	1	,	,	PUNCT
ftr-320	93	2	options	option	NOUN
ftr-320	93	3	to	to	PART
ftr-320	93	4	improve	improve	VERB
ftr-320	93	5	tax	tax	NOUN
ftr-320	93	6	compliance	compliance	NOUN
ftr-320	93	7	and	and	CCONJ
ftr-320	93	8	reform	reform	NOUN
ftr-320	93	9	tax	tax	NOUN
ftr-320	93	10	expenditures	expenditure	NOUN
ftr-320	93	11	,	,	PUNCT
ftr-320	93	12	281	281	NUM
ftr-320	93	13	(	(	PUNCT
ftr-320	93	14	jan	jan	PROPN
ftr-320	93	15	.	.	PROPN
ftr-320	93	16	2005	2005	NUM
ftr-320	93	17	)	)	PUNCT
ftr-320	93	18	,	,	PUNCT
ftr-320	93	19	http://www.jct.gov/	http://www.jct.gov/	NOUN
ftr-320	93	20	publications.html?func=showdown&id=1524	publications.html?func=showdown&id=1524	PUNCT
ftr-320	93	21	(	(	PUNCT
ftr-320	93	22	detailing	detail	VERB
ftr-320	93	23	problems	problem	NOUN
ftr-320	93	24	with	with	ADP
ftr-320	93	25	the	the	DET
ftr-320	93	26	incentive	incentive	NOUN
ftr-320	93	27	and	and	CCONJ
ftr-320	93	28	proposing	propose	VERB
ftr-320	93	29	reforms	reform	NOUN
ftr-320	93	30	)	)	PUNCT
ftr-320	93	31	;	;	PUNCT
ftr-320	93	32	1	1	NUM
ftr-320	93	33	staff	staff	NOUN
ftr-320	93	34	of	of	ADP
ftr-320	93	35	s.	s.	PROPN
ftr-320	93	36	comm	comm	PROPN
ftr-320	93	37	.	.	PUNCT
ftr-320	94	1	on	on	ADP
ftr-320	94	2	fin	fin	PROPN
ftr-320	94	3	.	.	PUNCT
ftr-320	94	4	,	,	PUNCT
ftr-320	94	5	109th	109th	ADJ
ftr-320	94	6	cong	cong	NOUN
ftr-320	94	7	.	.	PUNCT
ftr-320	94	8	,	,	PUNCT
ftr-320	94	9	1st	1st	ADJ
ftr-320	94	10	sess	sess	NOUN
ftr-320	94	11	.	.	PUNCT
ftr-320	94	12	,	,	PUNCT
ftr-320	94	13	rep	rep	PROPN
ftr-320	94	14	.	.	PROPN
ftr-320	94	15	of	of	ADP
ftr-320	94	16	staff	staff	NOUN
ftr-320	94	17	investigation	investigation	NOUN
ftr-320	94	18	of	of	ADP
ftr-320	94	19	the	the	DET
ftr-320	94	20	nature	nature	NOUN
ftr-320	94	21	conservancy	conservancy	NOUN
ftr-320	94	22	,	,	PUNCT
ftr-320	94	23	(	(	PUNCT
ftr-320	94	24	comm	comm	NOUN
ftr-320	94	25	.	.	PUNCT
ftr-320	95	1	print	print	NOUN
ftr-320	95	2	2005	2005	NUM
ftr-320	95	3	)	)	PUNCT
ftr-320	95	4	,	,	PUNCT
ftr-320	95	5	http://finance.senate.gov/	http://finance.senate.gov/	NOUN
ftr-320	95	6	(	(	PUNCT
ftr-320	95	7	same	same	ADJ
ftr-320	95	8	)	)	PUNCT
ftr-320	95	9	;	;	PUNCT
ftr-320	95	10	instructions	instruction	NOUN
ftr-320	95	11	for	for	ADP
ftr-320	95	12	form	form	NOUN
ftr-320	95	13	8283	8283	NUM
ftr-320	95	14	(	(	PUNCT
ftr-320	95	15	rev	rev	PROPN
ftr-320	95	16	.	.	PUNCT
ftr-320	95	17	dec	dec	PROPN
ftr-320	95	18	.	.	PROPN
ftr-320	95	19	2006	2006	NUM
ftr-320	95	20	)	)	PUNCT
ftr-320	95	21	,	,	PUNCT
ftr-320	95	22	http://www.irs.gov/pub/irs-pdf/i8283.pdf	http://www.irs.gov/pub/irs-pdf/i8283.pdf	NOUN
ftr-320	95	23	(	(	PUNCT
ftr-320	95	24	requiring	require	VERB
ftr-320	95	25	a	a	DET
ftr-320	95	26	detailed	detailed	ADJ
ftr-320	95	27	supplemental	supplemental	ADJ
ftr-320	95	28	statement	statement	NOUN
ftr-320	95	29	in	in	ADP
ftr-320	95	30	the	the	DET
ftr-320	95	31	case	case	NOUN
ftr-320	95	32	of	of	ADP
ftr-320	95	33	conservation	conservation	NOUN
ftr-320	95	34	easement	easement	ADJ
ftr-320	95	35	donations	donation	NOUN
ftr-320	95	36	)	)	PUNCT
ftr-320	95	37	;	;	PUNCT
ftr-320	95	38	2011	2011	NUM
ftr-320	95	39	instructions	instruction	NOUN
ftr-320	95	40	for	for	ADP
ftr-320	95	41	schedule	schedule	NOUN
ftr-320	95	42	d	d	PROPN
ftr-320	95	43	(	(	PUNCT
ftr-320	95	44	form	form	NOUN
ftr-320	95	45	990	990	NUM
ftr-320	95	46	)	)	PUNCT
ftr-320	95	47	http://www.irs.gov/pub/irs-pdf/i990sd.pdf	http://www.irs.gov/pub/irs-pdf/i990sd.pdf	NOUN
ftr-320	95	48	(	(	PUNCT
ftr-320	95	49	requiring	require	VERB
ftr-320	95	50	detailed	detailed	ADJ
ftr-320	95	51	additional	additional	ADJ
ftr-320	95	52	information	information	NOUN
ftr-320	95	53	in	in	ADP
ftr-320	95	54	the	the	DET
ftr-320	95	55	case	case	NOUN
ftr-320	95	56	of	of	ADP
ftr-320	95	57	organizations	organization	NOUN
ftr-320	95	58	holding	hold	VERB
ftr-320	95	59	conservation	conservation	NOUN
ftr-320	95	60	easements	easement	NOUN
ftr-320	95	61	)	)	PUNCT
ftr-320	95	62	;	;	PUNCT
ftr-320	95	63	complaint	complaint	NOUN
ftr-320	95	64	for	for	ADP
ftr-320	95	65	permanent	permanent	ADJ
ftr-320	95	66	injunction	injunction	NOUN
ftr-320	95	67	and	and	CCONJ
ftr-320	95	68	other	other	ADJ
ftr-320	95	69	relief	relief	NOUN
ftr-320	95	70	,	,	PUNCT
ftr-320	95	71	united	united	PROPN
ftr-320	95	72	states	states	PROPN
ftr-320	95	73	v.	v.	ADP
ftr-320	95	74	mcclain	mcclain	PROPN
ftr-320	95	75	,	,	PUNCT
ftr-320	95	76	civ	civ	NOUN
ftr-320	95	77	.	.	PUNCT
ftr-320	96	1	no	no	INTJ
ftr-320	96	2	.	.	NOUN
ftr-320	97	1	11	11	NUM
ftr-320	97	2	-	-	SYM
ftr-320	97	3	1087	1087	NUM
ftr-320	97	4	(	(	PUNCT
ftr-320	97	5	d.d.c	d.d.c	PROPN
ftr-320	97	6	.	.	PROPN
ftr-320	97	7	june	june	PROPN
ftr-320	97	8	14	14	NUM
ftr-320	97	9	,	,	PUNCT
ftr-320	97	10	2011	2011	NUM
ftr-320	97	11	)	)	PUNCT
ftr-320	97	12	(	(	PUNCT
ftr-320	97	13	suit	suit	NOUN
ftr-320	97	14	filed	file	VERB
ftr-320	97	15	by	by	ADP
ftr-320	97	16	the	the	DET
ftr-320	97	17	department	department	PROPN
ftr-320	97	18	of	of	ADP
ftr-320	97	19	justice	justice	PROPN
ftr-320	97	20	(	(	PUNCT
ftr-320	97	21	doj	doj	PROPN
ftr-320	97	22	)	)	PUNCT
ftr-320	97	23	against	against	ADP
ftr-320	97	24	the	the	DET
ftr-320	97	25	trust	trust	NOUN
ftr-320	97	26	for	for	ADP
ftr-320	97	27	architectural	architectural	ADJ
ftr-320	97	28	easements	easement	NOUN
ftr-320	97	29	(	(	PUNCT
ftr-320	97	30	tae	tae	NOUN
ftr-320	97	31	)	)	PUNCT
ftr-320	97	32	alleging	allege	VERB
ftr-320	97	33	abusive	abusive	ADJ
ftr-320	97	34	and	and	CCONJ
ftr-320	97	35	illegal	illegal	ADJ
ftr-320	97	36	façade	façade	NOUN
ftr-320	97	37	easement	easement	NOUN
ftr-320	97	38	donation	donation	NOUN
ftr-320	97	39	practices	practice	NOUN
ftr-320	97	40	)	)	PUNCT
ftr-320	97	41	;	;	PUNCT
ftr-320	97	42	stipulated	stipulate	VERB
ftr-320	97	43	order	order	NOUN
ftr-320	97	44	of	of	ADP
ftr-320	97	45	permanent	permanent	ADJ
ftr-320	97	46	injunction	injunction	NOUN
ftr-320	97	47	,	,	PUNCT
ftr-320	97	48	united	united	PROPN
ftr-320	97	49	states	states	PROPN
ftr-320	97	50	v.	v.	ADP
ftr-320	97	51	mcclain	mcclain	PROPN
ftr-320	97	52	,	,	PUNCT
ftr-320	97	53	civ	civ	NOUN
ftr-320	97	54	.	.	PUNCT
ftr-320	98	1	no	no	INTJ
ftr-320	98	2	.	.	NOUN
ftr-320	99	1	11	11	NUM
ftr-320	99	2	-	-	SYM
ftr-320	99	3	1087	1087	NUM
ftr-320	99	4	(	(	PUNCT
ftr-320	99	5	d.d.c	d.d.c	PROPN
ftr-320	99	6	.	.	PROPN
ftr-320	99	7	july	july	PROPN
ftr-320	99	8	15	15	NUM
ftr-320	99	9	,	,	PUNCT
ftr-320	99	10	2011	2011	NUM
ftr-320	99	11	)	)	PUNCT
ftr-320	99	12	(	(	PUNCT
ftr-320	99	13	settlement	settlement	NOUN
ftr-320	99	14	of	of	ADP
ftr-320	99	15	doj‘s	doj‘s	ADP
ftr-320	99	16	suit	suit	NOUN
ftr-320	99	17	against	against	ADP
ftr-320	99	18	tae	tae	NOUN
ftr-320	99	19	by	by	ADP
ftr-320	99	20	injunction	injunction	NOUN
ftr-320	99	21	permanently	permanently	ADV
ftr-320	99	22	prohibiting	prohibit	VERB
ftr-320	99	23	tae	tae	NOUN
ftr-320	99	24	from	from	ADP
ftr-320	99	25	engaging	engage	VERB
ftr-320	99	26	in	in	ADP
ftr-320	99	27	certain	certain	ADJ
ftr-320	99	28	practices	practice	NOUN
ftr-320	99	29	)	)	PUNCT
ftr-320	99	30	;	;	PUNCT
ftr-320	99	31	irs	irs	PROPN
ftr-320	99	32	conservation	conservation	NOUN
ftr-320	99	33	easement	easement	ADJ
ftr-320	99	34	audit	audit	NOUN
ftr-320	99	35	techniques	technique	NOUN
ftr-320	99	36	guide	guide	NOUN
ftr-320	99	37	,	,	PUNCT
ftr-320	99	38	http://www.irs.gov/pub/irs-utl/conservation_easement.pdf	http://www.irs.gov/pub/irs-utl/conservation_easement.pdf	PROPN
ftr-320	99	39	(	(	PUNCT
ftr-320	99	40	detailed	detailed	ADJ
ftr-320	99	41	guidance	guidance	NOUN
ftr-320	99	42	for	for	ADP
ftr-320	99	43	the	the	DET
ftr-320	99	44	examination	examination	NOUN
ftr-320	99	45	of	of	ADP
ftr-320	99	46	charitable	charitable	ADJ
ftr-320	99	47	contributions	contribution	NOUN
ftr-320	99	48	of	of	ADP
ftr-320	99	49	conservation	conservation	NOUN
ftr-320	99	50	easements	easement	NOUN
ftr-320	99	51	)	)	PUNCT
ftr-320	99	52	.	.	PUNCT
ftr-320	100	1	5	5	X
ftr-320	100	2	.	.	X
ftr-320	100	3	see	see	VERB
ftr-320	100	4	,	,	PUNCT
ftr-320	100	5	e.g.	e.g.	ADV
ftr-320	100	6	,	,	PUNCT
ftr-320	100	7	nancy	nancy	PROPN
ftr-320	100	8	a.	a.	PROPN
ftr-320	100	9	mclaughlin	mclaughlin	PROPN
ftr-320	100	10	,	,	PUNCT
ftr-320	100	11	internal	internal	ADJ
ftr-320	100	12	revenue	revenue	NOUN
ftr-320	100	13	code	code	NOUN
ftr-320	100	14	section	section	NOUN
ftr-320	100	15	170(h	170(h	PROPN
ftr-320	100	16	):	):	PUNCT
ftr-320	100	17	national	national	ADJ
ftr-320	100	18	perpetuity	perpetuity	NOUN
ftr-320	100	19	standards	standard	NOUN
ftr-320	100	20	for	for	ADP
ftr-320	100	21	federally	federally	ADV
ftr-320	100	22	subsidized	subsidize	VERB
ftr-320	100	23	conservation	conservation	NOUN
ftr-320	100	24	easements	easement	NOUN
ftr-320	100	25	,	,	PUNCT
ftr-320	100	26	part	part	NOUN
ftr-320	100	27	2	2	NUM
ftr-320	100	28	:	:	PUNCT
ftr-320	100	29	comparison	comparison	NOUN
ftr-320	100	30	to	to	ADP
ftr-320	100	31	state	state	NOUN
ftr-320	100	32	law	law	NOUN
ftr-320	100	33	,	,	PUNCT
ftr-320	100	34	46	46	NUM
ftr-320	100	35	real	real	ADJ
ftr-320	100	36	prop	prop	NOUN
ftr-320	100	37	.	.	PUNCT
ftr-320	101	1	tr	tr	VERB
ftr-320	101	2	.	.	PROPN
ftr-320	101	3	&	&	CCONJ
ftr-320	101	4	est	est	PROPN
ftr-320	101	5	.	.	PUNCT
ftr-320	102	1	l.j	l.j	PROPN
ftr-320	102	2	.	.	PROPN
ftr-320	102	3	1	1	NUM
ftr-320	102	4	,	,	PUNCT
ftr-320	102	5	28–42	28–42	NUM
ftr-320	102	6	(	(	PUNCT
ftr-320	102	7	2011	2011	NUM
ftr-320	102	8	)	)	PUNCT
ftr-320	102	9	2012	2012	NUM
ftr-320	102	10	]	]	PUNCT
ftr-320	102	11	tax	tax	NOUN
ftr-320	102	12	-	-	PUNCT
ftr-320	102	13	deductible	deductible	ADJ
ftr-320	102	14	conservation	conservation	NOUN
ftr-320	102	15	easements	easement	NOUN
ftr-320	102	16	221	221	NUM
ftr-320	102	17	both	both	CCONJ
ftr-320	102	18	congress	congress	PROPN
ftr-320	102	19	and	and	CCONJ
ftr-320	102	20	the	the	DET
ftr-320	102	21	treasury	treasury	PROPN
ftr-320	102	22	department	department	NOUN
ftr-320	102	23	were	be	AUX
ftr-320	102	24	aware	aware	ADJ
ftr-320	102	25	of	of	ADP
ftr-320	102	26	this	this	DET
ftr-320	102	27	danger	danger	NOUN
ftr-320	102	28	,	,	PUNCT
ftr-320	102	29	and	and	CCONJ
ftr-320	102	30	they	they	PRON
ftr-320	102	31	built	build	VERB
ftr-320	102	32	significant	significant	ADJ
ftr-320	102	33	safeguards	safeguard	NOUN
ftr-320	102	34	into	into	ADP
ftr-320	102	35	section	section	NOUN
ftr-320	102	36	170(h	170(h	PROPN
ftr-320	102	37	)	)	PUNCT
ftr-320	102	38	and	and	CCONJ
ftr-320	102	39	the	the	DET
ftr-320	102	40	regulations	regulation	NOUN
ftr-320	102	41	to	to	PART
ftr-320	102	42	ensure	ensure	VERB
ftr-320	102	43	that	that	SCONJ
ftr-320	102	44	the	the	DET
ftr-320	102	45	conservation	conservation	NOUN
ftr-320	102	46	purposes	purpose	NOUN
ftr-320	102	47	of	of	ADP
ftr-320	102	48	tax	tax	NOUN
ftr-320	102	49	-	-	PUNCT
ftr-320	102	50	deductible	deductible	ADJ
ftr-320	102	51	conservation	conservation	NOUN
ftr-320	102	52	easements	easement	NOUN
ftr-320	102	53	would	would	AUX
ftr-320	102	54	,	,	PUNCT
ftr-320	102	55	in	in	ADP
ftr-320	102	56	fact	fact	NOUN
ftr-320	102	57	,	,	PUNCT
ftr-320	102	58	be	be	AUX
ftr-320	102	59	―protected	―protecte	VERB
ftr-320	102	60	in	in	ADP
ftr-320	102	61	perpetuity.‖	perpetuity.‖	VERB
ftr-320	102	62	one	one	NUM
ftr-320	102	63	of	of	ADP
ftr-320	102	64	those	those	DET
ftr-320	102	65	safeguards	safeguard	NOUN
ftr-320	102	66	is	be	AUX
ftr-320	102	67	regulation	regulation	NOUN
ftr-320	102	68	section	section	NOUN
ftr-320	102	69	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-320	102	70	)	)	PUNCT
ftr-320	102	71	(	(	PUNCT
ftr-320	102	72	the	the	DET
ftr-320	102	73	extinguishment	extinguishment	NOUN
ftr-320	102	74	and	and	CCONJ
ftr-320	102	75	proceeds	proceed	VERB
ftr-320	102	76	regulation	regulation	NOUN
ftr-320	102	77	)	)	PUNCT
ftr-320	102	78	,	,	PUNCT
ftr-320	102	79	which	which	PRON
ftr-320	102	80	addresses	address	VERB
ftr-320	102	81	both	both	CCONJ
ftr-320	102	82	the	the	DET
ftr-320	102	83	circumstances	circumstance	NOUN
ftr-320	102	84	under	under	ADP
ftr-320	102	85	which	which	PRON
ftr-320	102	86	a	a	DET
ftr-320	102	87	tax	tax	NOUN
ftr-320	102	88	-	-	PUNCT
ftr-320	102	89	deductible	deductible	ADJ
ftr-320	102	90	conservation	conservation	NOUN
ftr-320	102	91	easement	easement	NOUN
ftr-320	102	92	can	can	AUX
ftr-320	102	93	be	be	AUX
ftr-320	102	94	extinguished	extinguish	VERB
ftr-320	102	95	and	and	CCONJ
ftr-320	102	96	the	the	DET
ftr-320	102	97	payment	payment	NOUN
ftr-320	102	98	of	of	ADP
ftr-320	102	99	proceeds	proceed	NOUN
ftr-320	102	100	to	to	ADP
ftr-320	102	101	the	the	DET
ftr-320	102	102	holder	holder	NOUN
ftr-320	102	103	to	to	PART
ftr-320	102	104	be	be	AUX
ftr-320	102	105	used	use	VERB
ftr-320	102	106	for	for	ADP
ftr-320	102	107	similar	similar	ADJ
ftr-320	102	108	conservation	conservation	NOUN
ftr-320	102	109	purposes	purpose	NOUN
ftr-320	102	110	in	in	ADP
ftr-320	102	111	such	such	ADJ
ftr-320	102	112	event	event	NOUN
ftr-320	102	113	.	.	PUNCT
ftr-320	103	1	a	a	DET
ftr-320	103	2	related	relate	VERB
ftr-320	103	3	safeguard	safeguard	NOUN
ftr-320	103	4	is	be	AUX
ftr-320	103	5	regulation	regulation	NOUN
ftr-320	103	6	section	section	NOUN
ftr-320	103	7	1.170a14(c)(2	1.170a14(c)(2	NUM
ftr-320	103	8	)	)	PUNCT
ftr-320	103	9	(	(	PUNCT
ftr-320	103	10	the	the	DET
ftr-320	103	11	restriction	restriction	NOUN
ftr-320	103	12	on	on	ADP
ftr-320	103	13	transfer	transfer	NOUN
ftr-320	103	14	regulation	regulation	NOUN
ftr-320	103	15	)	)	PUNCT
ftr-320	103	16	,	,	PUNCT
ftr-320	103	17	which	which	PRON
ftr-320	103	18	mandates	mandate	VERB
ftr-320	103	19	that	that	SCONJ
ftr-320	103	20	the	the	DET
ftr-320	103	21	holder	holder	NOUN
ftr-320	103	22	be	be	AUX
ftr-320	103	23	prohibited	prohibit	VERB
ftr-320	103	24	from	from	ADP
ftr-320	103	25	transferring	transfer	VERB
ftr-320	103	26	the	the	DET
ftr-320	103	27	easement	easement	NOUN
ftr-320	103	28	,	,	PUNCT
ftr-320	103	29	whether	whether	SCONJ
ftr-320	103	30	or	or	CCONJ
ftr-320	103	31	not	not	PART
ftr-320	103	32	for	for	ADP
ftr-320	103	33	consideration	consideration	NOUN
ftr-320	103	34	,	,	PUNCT
ftr-320	103	35	unless	unless	SCONJ
ftr-320	103	36	the	the	DET
ftr-320	103	37	transfer	transfer	NOUN
ftr-320	103	38	is	be	AUX
ftr-320	103	39	either	either	CCONJ
ftr-320	103	40	to	to	ADP
ftr-320	103	41	another	another	DET
ftr-320	103	42	qualified	qualified	ADJ
ftr-320	103	43	holder	holder	NOUN
ftr-320	103	44	that	that	PRON
ftr-320	103	45	agrees	agree	VERB
ftr-320	103	46	to	to	PART
ftr-320	103	47	continue	continue	VERB
ftr-320	103	48	to	to	PART
ftr-320	103	49	enforce	enforce	VERB
ftr-320	103	50	the	the	DET
ftr-320	103	51	easement	easement	NOUN
ftr-320	103	52	or	or	CCONJ
ftr-320	103	53	pursuant	pursuant	ADJ
ftr-320	103	54	to	to	ADP
ftr-320	103	55	an	an	DET
ftr-320	103	56	extinguishment	extinguishment	NOUN
ftr-320	103	57	that	that	PRON
ftr-320	103	58	complies	comply	VERB
ftr-320	103	59	with	with	ADP
ftr-320	103	60	the	the	DET
ftr-320	103	61	extinguishment	extinguishment	NOUN
ftr-320	103	62	and	and	CCONJ
ftr-320	103	63	proceeds	proceed	VERB
ftr-320	103	64	regulation	regulation	NOUN
ftr-320	103	65	.	.	PUNCT
ftr-320	104	1	carpenter	carpenter	NOUN
ftr-320	104	2	provides	provide	VERB
ftr-320	104	3	significant	significant	ADJ
ftr-320	104	4	guidance	guidance	NOUN
ftr-320	104	5	regarding	regard	VERB
ftr-320	104	6	compliance	compliance	NOUN
ftr-320	104	7	with	with	ADP
ftr-320	104	8	the	the	DET
ftr-320	104	9	extinguishment	extinguishment	NOUN
ftr-320	104	10	component	component	NOUN
ftr-320	104	11	of	of	ADP
ftr-320	104	12	the	the	DET
ftr-320	104	13	regulations	regulation	NOUN
ftr-320	104	14	,	,	PUNCT
ftr-320	104	15	as	as	ADV
ftr-320	104	16	well	well	ADV
ftr-320	104	17	as	as	ADP
ftr-320	104	18	the	the	DET
ftr-320	104	19	role	role	NOUN
ftr-320	104	20	of	of	ADP
ftr-320	104	21	state	state	NOUN
ftr-320	104	22	law	law	NOUN
ftr-320	104	23	in	in	ADP
ftr-320	104	24	ensuring	ensure	VERB
ftr-320	104	25	that	that	SCONJ
ftr-320	104	26	conservation	conservation	NOUN
ftr-320	104	27	easements	easement	NOUN
ftr-320	104	28	are	be	AUX
ftr-320	104	29	properly	properly	ADV
ftr-320	104	30	administered	administer	VERB
ftr-320	104	31	and	and	CCONJ
ftr-320	104	32	enforced	enforce	VERB
ftr-320	104	33	over	over	ADP
ftr-320	104	34	the	the	DET
ftr-320	104	35	long	long	ADJ
ftr-320	104	36	term	term	NOUN
ftr-320	104	37	.	.	PUNCT
ftr-320	105	1	the	the	DET
ftr-320	105	2	case	case	NOUN
ftr-320	105	3	also	also	ADV
ftr-320	105	4	,	,	PUNCT
ftr-320	105	5	however	however	ADV
ftr-320	105	6	,	,	PUNCT
ftr-320	105	7	has	have	AUX
ftr-320	105	8	created	create	VERB
ftr-320	105	9	confusion	confusion	NOUN
ftr-320	105	10	with	with	ADP
ftr-320	105	11	respect	respect	NOUN
ftr-320	105	12	to	to	ADP
ftr-320	105	13	the	the	DET
ftr-320	105	14	state	state	NOUN
ftr-320	105	15	law	law	NOUN
ftr-320	105	16	cy	cy	ADP
ftr-320	105	17	pres	pres	PROPN
ftr-320	105	18	doctrine	doctrine	NOUN
ftr-320	105	19	and	and	CCONJ
ftr-320	105	20	has	have	AUX
ftr-320	105	21	caused	cause	VERB
ftr-320	105	22	some	some	PRON
ftr-320	105	23	to	to	PART
ftr-320	105	24	argue	argue	VERB
ftr-320	105	25	that	that	SCONJ
ftr-320	105	26	the	the	DET
ftr-320	105	27	process	process	NOUN
ftr-320	105	28	for	for	ADP
ftr-320	105	29	extinguishment	extinguishment	NOUN
ftr-320	105	30	set	set	VERB
ftr-320	105	31	forth	forth	ADV
ftr-320	105	32	in	in	ADP
ftr-320	105	33	the	the	DET
ftr-320	105	34	regulations	regulation	NOUN
ftr-320	105	35	should	should	AUX
ftr-320	105	36	be	be	AUX
ftr-320	105	37	viewed	view	VERB
ftr-320	105	38	as	as	ADP
ftr-320	105	39	optional	optional	ADJ
ftr-320	105	40	,	,	PUNCT
ftr-320	105	41	and	and	CCONJ
ftr-320	105	42	states	state	NOUN
ftr-320	105	43	,	,	PUNCT
ftr-320	105	44	localities	locality	NOUN
ftr-320	105	45	,	,	PUNCT
ftr-320	105	46	and	and	CCONJ
ftr-320	105	47	even	even	ADV
ftr-320	105	48	holders	holder	NOUN
ftr-320	105	49	should	should	AUX
ftr-320	105	50	be	be	AUX
ftr-320	105	51	free	free	ADJ
ftr-320	105	52	to	to	PART
ftr-320	105	53	adopt	adopt	VERB
ftr-320	105	54	their	their	PRON
ftr-320	105	55	own	own	ADJ
ftr-320	105	56	extinguishment	extinguishment	NOUN
ftr-320	105	57	procedures	procedure	NOUN
ftr-320	105	58	in	in	ADP
ftr-320	105	59	lieu	lieu	NOUN
ftr-320	105	60	of	of	ADP
ftr-320	105	61	satisfying	satisfy	VERB
ftr-320	105	62	federal	federal	ADJ
ftr-320	105	63	tax	tax	NOUN
ftr-320	105	64	law	law	NOUN
ftr-320	105	65	requirements	requirement	NOUN
ftr-320	105	66	.	.	PUNCT
ftr-320	106	1	this	this	DET
ftr-320	106	2	article	article	NOUN
ftr-320	106	3	examines	examine	VERB
ftr-320	106	4	carpenter	carpenter	NOUN
ftr-320	106	5	against	against	ADP
ftr-320	106	6	the	the	DET
ftr-320	106	7	backdrop	backdrop	NOUN
ftr-320	106	8	of	of	ADP
ftr-320	106	9	the	the	DET
ftr-320	106	10	legislative	legislative	ADJ
ftr-320	106	11	history	history	NOUN
ftr-320	106	12	of	of	ADP
ftr-320	106	13	section	section	NOUN
ftr-320	106	14	170(h	170(h	PROPN
ftr-320	106	15	)	)	PUNCT
ftr-320	106	16	,	,	PUNCT
ftr-320	106	17	state	state	NOUN
ftr-320	106	18	law	law	NOUN
ftr-320	106	19	,	,	PUNCT
ftr-320	106	20	and	and	CCONJ
ftr-320	106	21	public	public	ADJ
ftr-320	106	22	policy	policy	NOUN
ftr-320	106	23	.	.	PUNCT
ftr-320	107	1	it	it	PRON
ftr-320	107	2	clarifies	clarify	VERB
ftr-320	107	3	the	the	DET
ftr-320	107	4	manner	manner	NOUN
ftr-320	107	5	in	in	ADP
ftr-320	107	6	which	which	PRON
ftr-320	107	7	the	the	DET
ftr-320	107	8	state	state	NOUN
ftr-320	107	9	law	law	NOUN
ftr-320	107	10	cy	cy	ADP
ftr-320	107	11	pres	pres	PROPN
ftr-320	107	12	doctrine	doctrine	NOUN
ftr-320	107	13	and	and	CCONJ
ftr-320	107	14	its	its	PRON
ftr-320	107	15	general	general	ADJ
ftr-320	107	16	charitable	charitable	ADJ
ftr-320	107	17	intent	intent	NOUN
ftr-320	107	18	requirement	requirement	NOUN
ftr-320	107	19	should	should	AUX
ftr-320	107	20	be	be	AUX
ftr-320	107	21	analyzed	analyze	VERB
ftr-320	107	22	with	with	ADP
ftr-320	107	23	regard	regard	NOUN
ftr-320	107	24	to	to	ADP
ftr-320	107	25	tax	tax	NOUN
ftr-320	107	26	-	-	PUNCT
ftr-320	107	27	deductible	deductible	NOUN
ftr-320	107	28	[	[	X
ftr-320	107	29	hereinafter	hereinafter	NOUN
ftr-320	107	30	mclaughlin	mclaughlin	PROPN
ftr-320	107	31	,	,	PUNCT
ftr-320	107	32	national	national	ADJ
ftr-320	107	33	perpetuity	perpetuity	NOUN
ftr-320	107	34	standards	standard	NOUN
ftr-320	107	35	,	,	PUNCT
ftr-320	107	36	part	part	NOUN
ftr-320	107	37	2	2	NUM
ftr-320	107	38	]	]	PUNCT
ftr-320	107	39	(	(	PUNCT
ftr-320	107	40	describing	describe	VERB
ftr-320	107	41	cases	case	NOUN
ftr-320	107	42	in	in	ADP
ftr-320	107	43	which	which	PRON
ftr-320	107	44	government	government	NOUN
ftr-320	107	45	and	and	CCONJ
ftr-320	107	46	nonprofit	nonprofit	ADJ
ftr-320	107	47	holders	holder	NOUN
ftr-320	107	48	agreed	agree	VERB
ftr-320	107	49	to	to	PART
ftr-320	107	50	improperly	improperly	ADV
ftr-320	107	51	amend	amend	VERB
ftr-320	107	52	or	or	CCONJ
ftr-320	107	53	terminate	terminate	VERB
ftr-320	107	54	perpetual	perpetual	ADJ
ftr-320	107	55	conservation	conservation	NOUN
ftr-320	107	56	easements	easement	NOUN
ftr-320	107	57	)	)	PUNCT
ftr-320	107	58	;	;	PUNCT
ftr-320	107	59	infra	infra	NOUN
ftr-320	107	60	notes	note	VERB
ftr-320	107	61	242–44	242–44	NUM
ftr-320	107	62	and	and	CCONJ
ftr-320	107	63	accompanying	accompany	VERB
ftr-320	107	64	text	text	NOUN
ftr-320	107	65	(	(	PUNCT
ftr-320	107	66	discussing	discuss	VERB
ftr-320	107	67	concerns	concern	NOUN
ftr-320	107	68	about	about	ADP
ftr-320	107	69	conservation	conservation	NOUN
ftr-320	107	70	easement	easement	ADJ
ftr-320	107	71	amendments	amendment	NOUN
ftr-320	107	72	,	,	PUNCT
ftr-320	107	73	including	include	VERB
ftr-320	107	74	concerns	concern	NOUN
ftr-320	107	75	highlighted	highlight	VERB
ftr-320	107	76	in	in	ADP
ftr-320	107	77	the	the	DET
ftr-320	107	78	senate	senate	PROPN
ftr-320	107	79	finance	finance	PROPN
ftr-320	107	80	committee‘s	committee‘s	PROPN
ftr-320	107	81	report	report	NOUN
ftr-320	107	82	following	follow	VERB
ftr-320	107	83	its	its	PRON
ftr-320	107	84	investigation	investigation	NOUN
ftr-320	107	85	of	of	ADP
ftr-320	107	86	the	the	DET
ftr-320	107	87	nature	nature	NOUN
ftr-320	107	88	conservancy	conservancy	NOUN
ftr-320	107	89	)	)	PUNCT
ftr-320	107	90	;	;	PUNCT
ftr-320	107	91	staff	staff	NOUN
ftr-320	107	92	of	of	ADP
ftr-320	107	93	j.	j.	PROPN
ftr-320	107	94	comm	comm	PROPN
ftr-320	107	95	.	.	PUNCT
ftr-320	108	1	taxation	taxation	NOUN
ftr-320	108	2	,	,	PUNCT
ftr-320	108	3	109th	109th	ADJ
ftr-320	108	4	cong	cong	NOUN
ftr-320	108	5	.	.	PUNCT
ftr-320	108	6	,	,	PUNCT
ftr-320	108	7	1st	1st	ADJ
ftr-320	108	8	sess	sess	NOUN
ftr-320	108	9	.	.	PUNCT
ftr-320	109	1	,	,	PUNCT
ftr-320	109	2	description	description	NOUN
ftr-320	109	3	of	of	ADP
ftr-320	109	4	revenue	revenue	NOUN
ftr-320	109	5	provisions	provision	NOUN
ftr-320	109	6	contained	contain	VERB
ftr-320	109	7	in	in	ADP
ftr-320	109	8	the	the	DET
ftr-320	109	9	president‘s	president‘s	NOUN
ftr-320	109	10	fiscal	fiscal	ADJ
ftr-320	109	11	year	year	NOUN
ftr-320	109	12	2006	2006	NUM
ftr-320	109	13	budget	budget	NOUN
ftr-320	109	14	proposal	proposal	NOUN
ftr-320	109	15	,	,	PUNCT
ftr-320	109	16	239–41	239–41	NUM
ftr-320	109	17	(	(	PUNCT
ftr-320	109	18	comm	comm	NOUN
ftr-320	109	19	.	.	PUNCT
ftr-320	110	1	print	print	NOUN
ftr-320	110	2	2005	2005	NUM
ftr-320	110	3	)	)	PUNCT
ftr-320	110	4	,	,	PUNCT
ftr-320	110	5	http://www.jct.gov/	http://www.jct.gov/	PROPN
ftr-320	110	6	publications.html?func=startdown&id=1523	publications.html?func=startdown&id=1523	PROPN
ftr-320	110	7	(	(	PUNCT
ftr-320	110	8	proposal	proposal	NOUN
ftr-320	110	9	to	to	PART
ftr-320	110	10	impose	impose	VERB
ftr-320	110	11	significant	significant	ADJ
ftr-320	110	12	penalties	penalty	NOUN
ftr-320	110	13	on	on	ADP
ftr-320	110	14	charities	charity	NOUN
ftr-320	110	15	that	that	PRON
ftr-320	110	16	remove	remove	VERB
ftr-320	110	17	,	,	PUNCT
ftr-320	110	18	fail	fail	VERB
ftr-320	110	19	to	to	PART
ftr-320	110	20	enforce	enforce	VERB
ftr-320	110	21	,	,	PUNCT
ftr-320	110	22	or	or	CCONJ
ftr-320	110	23	inappropriately	inappropriately	ADV
ftr-320	110	24	modify	modify	VERB
ftr-320	110	25	conservation	conservation	NOUN
ftr-320	110	26	easements	easement	NOUN
ftr-320	110	27	,	,	PUNCT
ftr-320	110	28	or	or	CCONJ
ftr-320	110	29	transfer	transfer	VERB
ftr-320	110	30	easements	easement	NOUN
ftr-320	110	31	without	without	ADP
ftr-320	110	32	ensuring	ensure	VERB
ftr-320	110	33	that	that	SCONJ
ftr-320	110	34	the	the	DET
ftr-320	110	35	conservation	conservation	NOUN
ftr-320	110	36	purposes	purpose	NOUN
ftr-320	110	37	will	will	AUX
ftr-320	110	38	be	be	AUX
ftr-320	110	39	protected	protect	VERB
ftr-320	110	40	in	in	ADP
ftr-320	110	41	perpetuity	perpetuity	NOUN
ftr-320	110	42	)	)	PUNCT
ftr-320	110	43	;	;	PUNCT
ftr-320	110	44	jim	jim	PROPN
ftr-320	110	45	waymer	waymer	PROPN
ftr-320	110	46	,	,	PUNCT
ftr-320	110	47	new	new	ADJ
ftr-320	110	48	conservation	conservation	NOUN
ftr-320	110	49	rules	rule	NOUN
ftr-320	110	50	open	open	VERB
ftr-320	110	51	door	door	NOUN
ftr-320	110	52	for	for	SCONJ
ftr-320	110	53	developers	developer	NOUN
ftr-320	110	54	to	to	PART
ftr-320	110	55	build	build	VERB
ftr-320	110	56	on	on	ADP
ftr-320	110	57	set	set	VERB
ftr-320	110	58	-	-	PUNCT
ftr-320	110	59	aside	aside	ADP
ftr-320	110	60	acreage	acreage	NOUN
ftr-320	110	61	,	,	PUNCT
ftr-320	110	62	florida	florida	PROPN
ftr-320	110	63	today	today	NOUN
ftr-320	110	64	(	(	PUNCT
ftr-320	110	65	sept	sept	PROPN
ftr-320	110	66	.	.	PROPN
ftr-320	110	67	14	14	NUM
ftr-320	110	68	,	,	PUNCT
ftr-320	110	69	2012	2012	NUM
ftr-320	110	70	)	)	PUNCT
ftr-320	110	71	(	(	PUNCT
ftr-320	110	72	―it	―it	X
ftr-320	110	73	is	be	AUX
ftr-320	110	74	land	land	NOUN
ftr-320	110	75	supposedly	supposedly	ADV
ftr-320	110	76	protected	protect	VERB
ftr-320	110	77	forever	forever	ADV
ftr-320	110	78	from	from	ADP
ftr-320	110	79	development	development	NOUN
ftr-320	110	80	.	.	PUNCT
ftr-320	111	1	but	but	CCONJ
ftr-320	111	2	new	new	ADJ
ftr-320	111	3	[	[	X
ftr-320	111	4	local	local	ADJ
ftr-320	111	5	]	]	PUNCT
ftr-320	111	6	rules	rule	NOUN
ftr-320	111	7	could	could	AUX
ftr-320	111	8	allow	allow	VERB
ftr-320	111	9	landowners	landowner	NOUN
ftr-320	111	10	to	to	PART
ftr-320	111	11	back	back	VERB
ftr-320	111	12	out	out	ADP
ftr-320	111	13	of	of	ADP
ftr-320	111	14	‗conservation	‗conservation	NOUN
ftr-320	111	15	easements	easement	NOUN
ftr-320	111	16	,	,	PUNCT
ftr-320	111	17	‘	'	PUNCT
ftr-320	111	18	promises	promise	NOUN
ftr-320	111	19	they	they	PRON
ftr-320	111	20	made	make	VERB
ftr-320	111	21	not	not	PART
ftr-320	111	22	to	to	PART
ftr-320	111	23	build	build	VERB
ftr-320	111	24	on	on	ADP
ftr-320	111	25	pristine	pristine	ADJ
ftr-320	111	26	land	land	NOUN
ftr-320	111	27	in	in	ADP
ftr-320	111	28	exchange	exchange	NOUN
ftr-320	111	29	for	for	ADP
ftr-320	111	30	tax	tax	NOUN
ftr-320	111	31	breaks	break	NOUN
ftr-320	111	32	or	or	CCONJ
ftr-320	111	33	other	other	ADJ
ftr-320	111	34	benefits.‖	benefits.‖	NOUN
ftr-320	111	35	)	)	PUNCT
ftr-320	111	36	.	.	PUNCT
ftr-320	112	1	222	222	NUM
ftr-320	112	2	florida	florida	PROPN
ftr-320	112	3	tax	tax	NOUN
ftr-320	112	4	review	review	NOUN
ftr-320	112	5	[	[	X
ftr-320	112	6	vol	vol	NOUN
ftr-320	112	7	.	.	PUNCT
ftr-320	113	1	13:5	13:5	NUM
ftr-320	113	2	conservation	conservation	NOUN
ftr-320	113	3	easements	easement	NOUN
ftr-320	113	4	.	.	PUNCT
ftr-320	114	1	it	it	PRON
ftr-320	114	2	offers	offer	VERB
ftr-320	114	3	suggestions	suggestion	NOUN
ftr-320	114	4	as	as	ADP
ftr-320	114	5	to	to	ADP
ftr-320	114	6	how	how	SCONJ
ftr-320	114	7	best	good	ADJ
ftr-320	114	8	to	to	PART
ftr-320	114	9	comply	comply	VERB
ftr-320	114	10	with	with	ADP
ftr-320	114	11	the	the	DET
ftr-320	114	12	extinguishment	extinguishment	NOUN
ftr-320	114	13	regulation	regulation	NOUN
ftr-320	114	14	given	give	VERB
ftr-320	114	15	the	the	DET
ftr-320	114	16	tax	tax	NOUN
ftr-320	114	17	court‘s	court‘s	NOUN
ftr-320	114	18	rulings	ruling	NOUN
ftr-320	114	19	in	in	ADP
ftr-320	114	20	carpenter	carpenter	NOUN
ftr-320	114	21	and	and	CCONJ
ftr-320	114	22	other	other	ADJ
ftr-320	114	23	relevant	relevant	ADJ
ftr-320	114	24	cases	case	NOUN
ftr-320	114	25	.	.	PUNCT
ftr-320	115	1	it	it	PRON
ftr-320	115	2	discusses	discuss	VERB
ftr-320	115	3	the	the	DET
ftr-320	115	4	court‘s	court‘s	NOUN
ftr-320	115	5	holding	hold	VERB
ftr-320	115	6	that	that	SCONJ
ftr-320	115	7	the	the	DET
ftr-320	115	8	taxdeductible	taxdeductible	ADJ
ftr-320	115	9	conservation	conservation	NOUN
ftr-320	115	10	easements	easement	NOUN
ftr-320	115	11	at	at	ADP
ftr-320	115	12	issue	issue	NOUN
ftr-320	115	13	in	in	ADP
ftr-320	115	14	carpenter	carpenter	NOUN
ftr-320	115	15	constitute	constitute	NOUN
ftr-320	115	16	restricted	restrict	VERB
ftr-320	115	17	charitable	charitable	ADJ
ftr-320	115	18	gifts	gift	NOUN
ftr-320	115	19	under	under	ADP
ftr-320	115	20	state	state	NOUN
ftr-320	115	21	law	law	NOUN
ftr-320	115	22	and	and	CCONJ
ftr-320	115	23	the	the	DET
ftr-320	115	24	importance	importance	NOUN
ftr-320	115	25	of	of	ADP
ftr-320	115	26	this	this	DET
ftr-320	115	27	status	status	NOUN
ftr-320	115	28	in	in	ADP
ftr-320	115	29	ensuring	ensure	VERB
ftr-320	115	30	that	that	SCONJ
ftr-320	115	31	easements	easement	NOUN
ftr-320	115	32	are	be	AUX
ftr-320	115	33	administered	administer	VERB
ftr-320	115	34	in	in	ADP
ftr-320	115	35	accordance	accordance	NOUN
ftr-320	115	36	with	with	ADP
ftr-320	115	37	their	their	PRON
ftr-320	115	38	terms	term	NOUN
ftr-320	115	39	and	and	CCONJ
ftr-320	115	40	purposes	purpose	NOUN
ftr-320	115	41	over	over	ADP
ftr-320	115	42	the	the	DET
ftr-320	115	43	long	long	ADJ
ftr-320	115	44	term	term	NOUN
ftr-320	115	45	.	.	PUNCT
ftr-320	116	1	it	it	PRON
ftr-320	116	2	also	also	ADV
ftr-320	116	3	explains	explain	VERB
ftr-320	116	4	that	that	SCONJ
ftr-320	116	5	congress	congress	PROPN
ftr-320	116	6	enacted	enact	VERB
ftr-320	116	7	section	section	NOUN
ftr-320	116	8	170(h	170(h	PROPN
ftr-320	116	9	)	)	PUNCT
ftr-320	116	10	to	to	PART
ftr-320	116	11	subsidize	subsidize	VERB
ftr-320	116	12	the	the	DET
ftr-320	116	13	acquisition	acquisition	NOUN
ftr-320	116	14	of	of	ADP
ftr-320	116	15	perpetual	perpetual	ADJ
ftr-320	116	16	conservation	conservation	NOUN
ftr-320	116	17	easements	easement	NOUN
ftr-320	116	18	,	,	PUNCT
ftr-320	116	19	or	or	CCONJ
ftr-320	116	20	those	those	PRON
ftr-320	116	21	that	that	PRON
ftr-320	116	22	are	be	AUX
ftr-320	116	23	extinguishable	extinguishable	ADJ
ftr-320	116	24	by	by	ADP
ftr-320	116	25	a	a	DET
ftr-320	116	26	court	court	NOUN
ftr-320	116	27	only	only	ADV
ftr-320	116	28	upon	upon	SCONJ
ftr-320	116	29	frustration	frustration	NOUN
ftr-320	116	30	of	of	ADP
ftr-320	116	31	their	their	PRON
ftr-320	116	32	purposes	purpose	NOUN
ftr-320	116	33	,	,	PUNCT
ftr-320	116	34	and	and	CCONJ
ftr-320	116	35	congress	congress	PROPN
ftr-320	116	36	specifically	specifically	ADV
ftr-320	116	37	did	do	AUX
ftr-320	116	38	not	not	PART
ftr-320	116	39	defer	defer	VERB
ftr-320	116	40	to	to	ADP
ftr-320	116	41	states	state	NOUN
ftr-320	116	42	,	,	PUNCT
ftr-320	116	43	localities	locality	NOUN
ftr-320	116	44	,	,	PUNCT
ftr-320	116	45	or	or	CCONJ
ftr-320	116	46	easement	easement	ADJ
ftr-320	116	47	holders	holder	NOUN
ftr-320	116	48	regarding	regard	VERB
ftr-320	116	49	transfer	transfer	NOUN
ftr-320	116	50	,	,	PUNCT
ftr-320	116	51	release	release	NOUN
ftr-320	116	52	,	,	PUNCT
ftr-320	116	53	or	or	CCONJ
ftr-320	116	54	other	other	ADJ
ftr-320	116	55	extinguishment	extinguishment	NOUN
ftr-320	116	56	of	of	ADP
ftr-320	116	57	tax	tax	NOUN
ftr-320	116	58	-	-	PUNCT
ftr-320	116	59	deductible	deductible	ADJ
ftr-320	116	60	easements	easement	NOUN
ftr-320	116	61	.	.	PUNCT
ftr-320	117	1	also	also	ADV
ftr-320	117	2	examined	examine	VERB
ftr-320	117	3	are	be	AUX
ftr-320	117	4	the	the	DET
ftr-320	117	5	reasons	reason	NOUN
ftr-320	117	6	underlying	underlie	VERB
ftr-320	117	7	the	the	DET
ftr-320	117	8	restriction	restriction	NOUN
ftr-320	117	9	on	on	ADP
ftr-320	117	10	transfer	transfer	NOUN
ftr-320	117	11	,	,	PUNCT
ftr-320	117	12	extinguishment	extinguishment	NOUN
ftr-320	117	13	,	,	PUNCT
ftr-320	117	14	and	and	CCONJ
ftr-320	117	15	proceeds	proceed	VERB
ftr-320	117	16	regulations	regulation	NOUN
ftr-320	117	17	,	,	PUNCT
ftr-320	117	18	as	as	ADV
ftr-320	117	19	well	well	ADV
ftr-320	117	20	as	as	ADP
ftr-320	117	21	the	the	DET
ftr-320	117	22	policy	policy	NOUN
ftr-320	117	23	reasons	reason	NOUN
ftr-320	117	24	supporting	support	VERB
ftr-320	117	25	the	the	DET
ftr-320	117	26	application	application	NOUN
ftr-320	117	27	of	of	ADP
ftr-320	117	28	uniform	uniform	ADJ
ftr-320	117	29	rules	rule	NOUN
ftr-320	117	30	in	in	ADP
ftr-320	117	31	this	this	DET
ftr-320	117	32	context	context	NOUN
ftr-320	117	33	.	.	PUNCT
ftr-320	118	1	two	two	NUM
ftr-320	118	2	recent	recent	ADJ
ftr-320	118	3	circuit	circuit	NOUN
ftr-320	118	4	court	court	NOUN
ftr-320	118	5	decisions	decision	NOUN
ftr-320	118	6	,	,	PUNCT
ftr-320	118	7	simmons	simmon	NOUN
ftr-320	118	8	v.	v.	PROPN
ftr-320	118	9	commissioner	commissioner	PROPN
ftr-320	118	10	and	and	CCONJ
ftr-320	118	11	kaufman	kaufman	PROPN
ftr-320	118	12	v.	v.	PROPN
ftr-320	118	13	commissioner	commissioner	PROPN
ftr-320	118	14	,	,	PUNCT
ftr-320	118	15	are	be	AUX
ftr-320	118	16	also	also	ADV
ftr-320	118	17	discussed	discuss	VERB
ftr-320	118	18	.	.	PUNCT
ftr-320	119	1	6	6	NUM
ftr-320	119	2	although	although	SCONJ
ftr-320	119	3	those	those	DET
ftr-320	119	4	decisions	decision	NOUN
ftr-320	119	5	do	do	AUX
ftr-320	119	6	not	not	PART
ftr-320	119	7	directly	directly	ADV
ftr-320	119	8	address	address	VERB
ftr-320	119	9	the	the	DET
ftr-320	119	10	extinguishment	extinguishment	NOUN
ftr-320	119	11	regulation	regulation	NOUN
ftr-320	119	12	,	,	PUNCT
ftr-320	119	13	this	this	DET
ftr-320	119	14	article	article	NOUN
ftr-320	119	15	explains	explain	VERB
ftr-320	119	16	that	that	SCONJ
ftr-320	119	17	they	they	PRON
ftr-320	119	18	undermine	undermine	VERB
ftr-320	119	19	the	the	DET
ftr-320	119	20	irs‘s	irs‘s	NOUN
ftr-320	119	21	efforts	effort	NOUN
ftr-320	119	22	to	to	PART
ftr-320	119	23	enforce	enforce	VERB
ftr-320	119	24	the	the	DET
ftr-320	119	25	perpetuity	perpetuity	NOUN
ftr-320	119	26	requirements	requirement	NOUN
ftr-320	119	27	in	in	ADP
ftr-320	119	28	section	section	NOUN
ftr-320	119	29	170(h	170(h	PROPN
ftr-320	119	30	)	)	PUNCT
ftr-320	119	31	and	and	CCONJ
ftr-320	119	32	the	the	DET
ftr-320	119	33	regulations	regulation	NOUN
ftr-320	119	34	,	,	PUNCT
ftr-320	119	35	and	and	CCONJ
ftr-320	119	36	open	open	VERB
ftr-320	119	37	the	the	DET
ftr-320	119	38	door	door	NOUN
ftr-320	119	39	to	to	ADP
ftr-320	119	40	loss	loss	NOUN
ftr-320	119	41	of	of	ADP
ftr-320	119	42	the	the	DET
ftr-320	119	43	federal	federal	ADJ
ftr-320	119	44	investment	investment	NOUN
ftr-320	119	45	in	in	ADP
ftr-320	119	46	conservation	conservation	NOUN
ftr-320	119	47	easements	easement	NOUN
ftr-320	119	48	and	and	CCONJ
ftr-320	119	49	significant	significant	ADJ
ftr-320	119	50	abuse	abuse	NOUN
ftr-320	119	51	.	.	PUNCT
ftr-320	120	1	this	this	DET
ftr-320	120	2	article	article	NOUN
ftr-320	120	3	concludes	conclude	VERB
ftr-320	120	4	that	that	SCONJ
ftr-320	120	5	the	the	DET
ftr-320	120	6	irs‘s	irs‘s	NOUN
ftr-320	120	7	strategy	strategy	NOUN
ftr-320	120	8	of	of	ADP
ftr-320	120	9	relying	rely	VERB
ftr-320	120	10	on	on	ADP
ftr-320	120	11	litigation	litigation	NOUN
ftr-320	120	12	to	to	PART
ftr-320	120	13	establish	establish	VERB
ftr-320	120	14	clear	clear	ADJ
ftr-320	120	15	rules	rule	NOUN
ftr-320	120	16	consistent	consistent	ADJ
ftr-320	120	17	with	with	ADP
ftr-320	120	18	congressional	congressional	ADJ
ftr-320	120	19	intent	intent	NOUN
ftr-320	120	20	in	in	ADP
ftr-320	120	21	this	this	DET
ftr-320	120	22	context	context	NOUN
ftr-320	120	23	appears	appear	VERB
ftr-320	120	24	unlikely	unlikely	ADJ
ftr-320	120	25	to	to	PART
ftr-320	120	26	be	be	AUX
ftr-320	120	27	successful	successful	ADJ
ftr-320	120	28	,	,	PUNCT
ftr-320	120	29	and	and	CCONJ
ftr-320	120	30	another	another	DET
ftr-320	120	31	approach	approach	NOUN
ftr-320	120	32	is	be	AUX
ftr-320	120	33	needed	need	VERB
ftr-320	120	34	.	.	PUNCT
ftr-320	121	1	the	the	DET
ftr-320	121	2	article	article	NOUN
ftr-320	121	3	recommends	recommend	VERB
ftr-320	121	4	that	that	SCONJ
ftr-320	121	5	the	the	DET
ftr-320	121	6	treasury	treasury	PROPN
ftr-320	121	7	department	department	PROPN
ftr-320	121	8	and	and	CCONJ
ftr-320	121	9	the	the	DET
ftr-320	121	10	irs	irs	PROPN
ftr-320	121	11	clarify	clarify	VERB
ftr-320	121	12	the	the	DET
ftr-320	121	13	regulations	regulation	NOUN
ftr-320	121	14	and	and	CCONJ
ftr-320	121	15	issue	issue	VERB
ftr-320	121	16	other	other	ADJ
ftr-320	121	17	forward	forward	ADV
ftr-320	121	18	-	-	PUNCT
ftr-320	121	19	looking	look	VERB
ftr-320	121	20	guidance	guidance	NOUN
ftr-320	121	21	regarding	regard	VERB
ftr-320	121	22	the	the	DET
ftr-320	121	23	manner	manner	NOUN
ftr-320	121	24	in	in	ADP
ftr-320	121	25	which	which	PRON
ftr-320	121	26	taxpayers	taxpayer	NOUN
ftr-320	121	27	must	must	AUX
ftr-320	121	28	satisfy	satisfy	VERB
ftr-320	121	29	the	the	DET
ftr-320	121	30	critically	critically	ADV
ftr-320	121	31	important	important	ADJ
ftr-320	121	32	protected	protect	VERB
ftr-320	121	33	-	-	PUNCT
ftr-320	121	34	inperpetuity	inperpetuity	NOUN
ftr-320	121	35	requirements	requirement	NOUN
ftr-320	121	36	if	if	SCONJ
ftr-320	121	37	they	they	PRON
ftr-320	121	38	wish	wish	VERB
ftr-320	121	39	to	to	PART
ftr-320	121	40	continue	continue	VERB
ftr-320	121	41	to	to	PART
ftr-320	121	42	benefit	benefit	VERB
ftr-320	121	43	from	from	ADP
ftr-320	121	44	generous	generous	ADJ
ftr-320	121	45	(	(	PUNCT
ftr-320	121	46	generally	generally	ADV
ftr-320	121	47	six	six	NUM
ftr-320	121	48	-	-	PUNCT
ftr-320	121	49	figure	figure	NOUN
ftr-320	121	50	)	)	PUNCT
ftr-320	121	51	deductions	deduction	NOUN
ftr-320	121	52	.	.	PUNCT
ftr-320	122	1	7	7	NUM
ftr-320	122	2	without	without	ADP
ftr-320	122	3	clear	clear	ADJ
ftr-320	122	4	uniform	uniform	ADJ
ftr-320	122	5	rules	rule	NOUN
ftr-320	122	6	addressing	address	VERB
ftr-320	122	7	6	6	NUM
ftr-320	122	8	.	.	PUNCT
ftr-320	123	1	commissioner	commissioner	PROPN
ftr-320	123	2	v.	v.	PROPN
ftr-320	123	3	simmons	simmon	NOUN
ftr-320	123	4	,	,	PUNCT
ftr-320	123	5	646	646	NUM
ftr-320	123	6	f.3d	f.3d	NUM
ftr-320	123	7	6	6	NUM
ftr-320	123	8	(	(	PUNCT
ftr-320	123	9	d.c	d.c	PROPN
ftr-320	123	10	.	.	PROPN
ftr-320	123	11	cir	cir	PROPN
ftr-320	123	12	.	.	PROPN
ftr-320	123	13	2011	2011	NUM
ftr-320	123	14	)	)	PUNCT
ftr-320	123	15	;	;	PUNCT
ftr-320	123	16	kaufman	kaufman	PROPN
ftr-320	123	17	v.	v.	PROPN
ftr-320	123	18	commissioner	commissioner	PROPN
ftr-320	123	19	(	(	PUNCT
ftr-320	123	20	kaufman	kaufman	PROPN
ftr-320	123	21	iii	iii	PROPN
ftr-320	123	22	)	)	PUNCT
ftr-320	123	23	,	,	PUNCT
ftr-320	123	24	687	687	NUM
ftr-320	123	25	f.3d	f.3d	NUM
ftr-320	123	26	21	21	NUM
ftr-320	123	27	(	(	PUNCT
ftr-320	123	28	1st	1st	ADJ
ftr-320	123	29	cir	cir	NOUN
ftr-320	123	30	.	.	PROPN
ftr-320	123	31	2012	2012	NUM
ftr-320	123	32	)	)	PUNCT
ftr-320	123	33	.	.	PUNCT
ftr-320	124	1	7	7	X
ftr-320	124	2	.	.	X
ftr-320	124	3	the	the	DET
ftr-320	124	4	following	follow	VERB
ftr-320	124	5	chart	chart	NOUN
ftr-320	124	6	indicates	indicate	VERB
ftr-320	124	7	the	the	DET
ftr-320	124	8	number	number	NOUN
ftr-320	124	9	of	of	ADP
ftr-320	124	10	donations	donation	NOUN
ftr-320	124	11	of	of	ADP
ftr-320	124	12	conservation	conservation	NOUN
ftr-320	124	13	easements	easement	NOUN
ftr-320	124	14	encumbering	encumber	VERB
ftr-320	124	15	land	land	NOUN
ftr-320	124	16	in	in	ADP
ftr-320	124	17	the	the	DET
ftr-320	124	18	year	year	NOUN
ftr-320	124	19	designated	designate	VERB
ftr-320	124	20	and	and	CCONJ
ftr-320	124	21	the	the	DET
ftr-320	124	22	average	average	ADJ
ftr-320	124	23	amount	amount	NOUN
ftr-320	124	24	per	per	ADP
ftr-320	124	25	donation	donation	NOUN
ftr-320	124	26	:	:	PUNCT
ftr-320	124	27	number	number	NOUN
ftr-320	124	28	of	of	ADP
ftr-320	124	29	donations	donation	NOUN
ftr-320	124	30	year	year	NOUN
ftr-320	124	31	average	average	ADJ
ftr-320	124	32	amount	amount	NOUN
ftr-320	124	33	per	per	ADP
ftr-320	124	34	donation	donation	NOUN
ftr-320	124	35	2005	2005	NUM
ftr-320	124	36	2,307	2,307	NUM
ftr-320	124	37	$	$	SYM
ftr-320	124	38	787,062	787,062	NUM
ftr-320	124	39	2006	2006	NUM
ftr-320	124	40	3,529	3,529	NUM
ftr-320	124	41	$	$	SYM
ftr-320	124	42	422,092	422,092	NUM
ftr-320	124	43	2007	2007	NUM
ftr-320	124	44	2,405	2,405	NUM
ftr-320	124	45	$	$	SYM
ftr-320	124	46	812,369	812,369	NUM
ftr-320	124	47	2008	2008	NUM
ftr-320	124	48	3,158	3,158	NUM
ftr-320	124	49	$	$	SYM
ftr-320	124	50	372,925	372,925	NUM
ftr-320	124	51	2009	2009	NUM
ftr-320	124	52	2,102	2,102	NUM
ftr-320	124	53	$	$	SYM
ftr-320	124	54	463,073	463,073	NUM
ftr-320	124	55	see	see	VERB
ftr-320	124	56	pearson	pearson	PROPN
ftr-320	124	57	liddell	liddell	PROPN
ftr-320	124	58	&	&	CCONJ
ftr-320	124	59	janette	janette	PROPN
ftr-320	124	60	wilson	wilson	PROPN
ftr-320	124	61	,	,	PUNCT
ftr-320	124	62	individual	individual	ADJ
ftr-320	124	63	noncash	noncash	NOUN
ftr-320	124	64	contributions	contribution	NOUN
ftr-320	124	65	,	,	PUNCT
ftr-320	124	66	2009	2009	NUM
ftr-320	124	67	,	,	PUNCT
ftr-320	124	68	stat	stat	PROPN
ftr-320	124	69	.	.	PUNCT
ftr-320	125	1	of	of	ADP
ftr-320	125	2	income	income	NOUN
ftr-320	125	3	bull	bull	NOUN
ftr-320	125	4	.	.	PUNCT
ftr-320	125	5	,	,	PUNCT
ftr-320	125	6	spring	spring	NOUN
ftr-320	125	7	2012	2012	NUM
ftr-320	125	8	,	,	PUNCT
ftr-320	125	9	at	at	ADP
ftr-320	125	10	63	63	NUM
ftr-320	125	11	;	;	PUNCT
ftr-320	125	12	pearson	pearson	PROPN
ftr-320	125	13	liddell	liddell	PROPN
ftr-320	125	14	&	&	CCONJ
ftr-320	125	15	janette	janette	PROPN
ftr-320	125	16	wilson	wilson	PROPN
ftr-320	125	17	,	,	PUNCT
ftr-320	125	18	individual	individual	ADJ
ftr-320	125	19	noncash	noncash	NOUN
ftr-320	125	20	contributions	contribution	NOUN
ftr-320	125	21	,	,	PUNCT
ftr-320	125	22	2008	2008	NUM
ftr-320	125	23	,	,	PUNCT
ftr-320	125	24	stat	stat	NOUN
ftr-320	125	25	.	.	PUNCT
ftr-320	126	1	of	of	ADP
ftr-320	126	2	income	income	NOUN
ftr-320	126	3	bull	bull	NOUN
ftr-320	126	4	.	.	PUNCT
ftr-320	127	1	,	,	PUNCT
ftr-320	127	2	winter	winter	NOUN
ftr-320	127	3	2011	2011	NUM
ftr-320	127	4	,	,	PUNCT
ftr-320	127	5	at	at	ADP
ftr-320	127	6	77	77	NUM
ftr-320	127	7	;	;	PUNCT
ftr-320	127	8	pearson	pearson	PROPN
ftr-320	127	9	liddell	liddell	PROPN
ftr-320	127	10	&	&	CCONJ
ftr-320	127	11	janette	janette	PROPN
ftr-320	127	12	wilson	wilson	PROPN
ftr-320	127	13	,	,	PUNCT
ftr-320	127	14	individual	individual	ADJ
ftr-320	127	15	noncash	noncash	NOUN
ftr-320	127	16	contributions	contribution	NOUN
ftr-320	127	17	,	,	PUNCT
ftr-320	127	18	2007	2007	NUM
ftr-320	127	19	,	,	PUNCT
ftr-320	127	20	2012	2012	NUM
ftr-320	127	21	]	]	PUNCT
ftr-320	127	22	tax	tax	NOUN
ftr-320	127	23	-	-	PUNCT
ftr-320	127	24	deductible	deductible	ADJ
ftr-320	127	25	conservation	conservation	NOUN
ftr-320	127	26	easements	easement	NOUN
ftr-320	127	27	223	223	NUM
ftr-320	127	28	the	the	DET
ftr-320	127	29	transfer	transfer	NOUN
ftr-320	127	30	,	,	PUNCT
ftr-320	127	31	amendment	amendment	NOUN
ftr-320	127	32	,	,	PUNCT
ftr-320	127	33	and	and	CCONJ
ftr-320	127	34	extinguishment	extinguishment	NOUN
ftr-320	127	35	of	of	ADP
ftr-320	127	36	tax	tax	NOUN
ftr-320	127	37	-	-	PUNCT
ftr-320	127	38	deductible	deductible	ADJ
ftr-320	127	39	conservation	conservation	NOUN
ftr-320	127	40	easements	easement	NOUN
ftr-320	127	41	,	,	PUNCT
ftr-320	127	42	the	the	DET
ftr-320	127	43	purportedly	purportedly	ADV
ftr-320	127	44	perpetual	perpetual	ADJ
ftr-320	127	45	protections	protection	NOUN
ftr-320	127	46	provided	provide	VERB
ftr-320	127	47	by	by	ADP
ftr-320	127	48	such	such	ADJ
ftr-320	127	49	easements	easement	NOUN
ftr-320	127	50	will	will	AUX
ftr-320	127	51	erode	erode	VERB
ftr-320	127	52	over	over	ADP
ftr-320	127	53	time	time	NOUN
ftr-320	127	54	,	,	PUNCT
ftr-320	127	55	and	and	CCONJ
ftr-320	127	56	the	the	DET
ftr-320	127	57	enormous	enormous	ADJ
ftr-320	127	58	public	public	ADJ
ftr-320	127	59	investment	investment	NOUN
ftr-320	127	60	in	in	ADP
ftr-320	127	61	these	these	DET
ftr-320	127	62	instruments	instrument	NOUN
ftr-320	127	63	will	will	AUX
ftr-320	127	64	be	be	AUX
ftr-320	127	65	lost	lose	VERB
ftr-320	127	66	.	.	PUNCT
ftr-320	128	1	8	8	NUM
ftr-320	128	2	ii	ii	NOUN
ftr-320	128	3	.	.	PUNCT
ftr-320	128	4	carpenter	carpenter	PROPN
ftr-320	128	5	on	on	ADP
ftr-320	128	6	extinguishment	extinguishment	NOUN
ftr-320	128	7	in	in	ADP
ftr-320	128	8	carpenter	carpenter	NOUN
ftr-320	128	9	,	,	PUNCT
ftr-320	128	10	the	the	DET
ftr-320	128	11	irs	irs	PROPN
ftr-320	128	12	challenged	challenge	VERB
ftr-320	128	13	over	over	ADP
ftr-320	128	14	$	$	SYM
ftr-320	128	15	2.7	2.7	NUM
ftr-320	128	16	million	million	NUM
ftr-320	128	17	of	of	ADP
ftr-320	128	18	charitable	charitable	ADJ
ftr-320	128	19	income	income	NOUN
ftr-320	128	20	tax	tax	NOUN
ftr-320	128	21	deductions	deduction	NOUN
ftr-320	128	22	claimed	claim	VERB
ftr-320	128	23	with	with	ADP
ftr-320	128	24	respect	respect	NOUN
ftr-320	128	25	to	to	ADP
ftr-320	128	26	a	a	DET
ftr-320	128	27	number	number	NOUN
ftr-320	128	28	of	of	ADP
ftr-320	128	29	conservation	conservation	NOUN
ftr-320	128	30	easements	easement	NOUN
ftr-320	128	31	donations	donation	NOUN
ftr-320	128	32	.	.	PUNCT
ftr-320	129	1	9	9	NUM
ftr-320	129	2	the	the	DET
ftr-320	129	3	taxpayers	taxpayer	NOUN
ftr-320	129	4	involved	involve	VERB
ftr-320	129	5	had	have	AUX
ftr-320	129	6	acquired	acquire	VERB
ftr-320	129	7	parcels	parcel	NOUN
ftr-320	129	8	of	of	ADP
ftr-320	129	9	land	land	NOUN
ftr-320	129	10	located	locate	VERB
ftr-320	129	11	in	in	ADP
ftr-320	129	12	teller	teller	NOUN
ftr-320	129	13	county	county	PROPN
ftr-320	129	14	,	,	PUNCT
ftr-320	129	15	colorado	colorado	PROPN
ftr-320	129	16	,	,	PUNCT
ftr-320	129	17	from	from	ADP
ftr-320	129	18	a	a	DET
ftr-320	129	19	limited	limited	ADJ
ftr-320	129	20	liability	liability	NOUN
ftr-320	129	21	company	company	NOUN
ftr-320	129	22	and	and	CCONJ
ftr-320	129	23	shortly	shortly	ADV
ftr-320	129	24	thereafter	thereafter	ADV
ftr-320	129	25	donated	donate	VERB
ftr-320	129	26	conservation	conservation	NOUN
ftr-320	129	27	easements	easement	NOUN
ftr-320	129	28	encumbering	encumber	VERB
ftr-320	129	29	the	the	DET
ftr-320	129	30	land	land	NOUN
ftr-320	129	31	to	to	ADP
ftr-320	129	32	a	a	DET
ftr-320	129	33	colorado	colorado	NOUN
ftr-320	129	34	land	land	PROPN
ftr-320	129	35	trust	trust	NOUN
ftr-320	129	36	.	.	PUNCT
ftr-320	130	1	10	10	NUM
ftr-320	131	1	the	the	DET
ftr-320	131	2	conservation	conservation	NOUN
ftr-320	131	3	easement	easement	ADJ
ftr-320	131	4	deeds	deed	NOUN
ftr-320	131	5	were	be	AUX
ftr-320	131	6	virtually	virtually	ADV
ftr-320	131	7	identical	identical	ADJ
ftr-320	131	8	and	and	CCONJ
ftr-320	131	9	contained	contain	VERB
ftr-320	131	10	the	the	DET
ftr-320	131	11	following	follow	VERB
ftr-320	131	12	provision	provision	NOUN
ftr-320	131	13	addressing	address	VERB
ftr-320	131	14	extinguishment	extinguishment	NOUN
ftr-320	131	15	:	:	PUNCT
ftr-320	131	16	extinguishment	extinguishment	NOUN
ftr-320	131	17	–	–	PUNCT
ftr-320	131	18	if	if	SCONJ
ftr-320	131	19	circumstances	circumstance	NOUN
ftr-320	131	20	arise	arise	VERB
ftr-320	131	21	in	in	ADP
ftr-320	131	22	the	the	DET
ftr-320	131	23	future	future	NOUN
ftr-320	131	24	such	such	ADJ
ftr-320	131	25	that	that	PRON
ftr-320	131	26	render	render	VERB
ftr-320	131	27	the	the	DET
ftr-320	131	28	purpose	purpose	NOUN
ftr-320	131	29	of	of	ADP
ftr-320	131	30	this	this	DET
ftr-320	131	31	conservation	conservation	NOUN
ftr-320	131	32	easement	easement	NOUN
ftr-320	131	33	impossible	impossible	ADJ
ftr-320	131	34	to	to	PART
ftr-320	131	35	accomplish	accomplish	VERB
ftr-320	131	36	,	,	PUNCT
ftr-320	131	37	this	this	DET
ftr-320	131	38	conservation	conservation	NOUN
ftr-320	131	39	easement	easement	NOUN
ftr-320	131	40	can	can	AUX
ftr-320	131	41	be	be	AUX
ftr-320	131	42	terminated	terminate	VERB
ftr-320	131	43	or	or	CCONJ
ftr-320	131	44	extinguished	extinguish	VERB
ftr-320	131	45	,	,	PUNCT
ftr-320	131	46	whether	whether	SCONJ
ftr-320	131	47	in	in	ADP
ftr-320	131	48	whole	whole	NOUN
ftr-320	131	49	or	or	CCONJ
ftr-320	131	50	in	in	ADP
ftr-320	131	51	part	part	NOUN
ftr-320	131	52	,	,	PUNCT
ftr-320	131	53	by	by	ADP
ftr-320	131	54	judicial	judicial	ADJ
ftr-320	131	55	proceedings	proceeding	NOUN
ftr-320	131	56	,	,	PUNCT
ftr-320	131	57	or	or	CCONJ
ftr-320	131	58	by	by	ADP
ftr-320	131	59	mutual	mutual	ADJ
ftr-320	131	60	written	write	VERB
ftr-320	131	61	agreement	agreement	NOUN
ftr-320	131	62	of	of	ADP
ftr-320	131	63	both	both	DET
ftr-320	131	64	parties	party	NOUN
ftr-320	131	65	,	,	PUNCT
ftr-320	131	66	provided	provide	VERB
ftr-320	131	67	no	no	DET
ftr-320	131	68	other	other	ADJ
ftr-320	131	69	parties	party	NOUN
ftr-320	131	70	will	will	AUX
ftr-320	131	71	be	be	AUX
ftr-320	131	72	impacted	impact	VERB
ftr-320	131	73	and	and	CCONJ
ftr-320	131	74	no	no	DET
ftr-320	131	75	laws	law	NOUN
ftr-320	131	76	or	or	CCONJ
ftr-320	131	77	regulations	regulation	NOUN
ftr-320	131	78	are	be	AUX
ftr-320	131	79	violated	violate	VERB
ftr-320	131	80	by	by	ADP
ftr-320	131	81	such	such	ADJ
ftr-320	131	82	termination	termination	NOUN
ftr-320	131	83	.	.	PUNCT
ftr-320	131	84	.	.	PUNCT
ftr-320	132	1	.	.	PUNCT
ftr-320	133	1	.	.	PUNCT
ftr-320	134	1	11	11	NUM
ftr-320	134	2	the	the	DET
ftr-320	134	3	irs	irs	PROPN
ftr-320	134	4	sent	send	VERB
ftr-320	134	5	a	a	DET
ftr-320	134	6	notice	notice	NOUN
ftr-320	134	7	of	of	ADP
ftr-320	134	8	deficiency	deficiency	NOUN
ftr-320	134	9	to	to	ADP
ftr-320	134	10	each	each	DET
ftr-320	134	11	taxpayer	taxpayer	NOUN
ftr-320	134	12	disallowing	disallow	VERB
ftr-320	134	13	the	the	DET
ftr-320	134	14	claimed	claimed	ADJ
ftr-320	134	15	deductions	deduction	NOUN
ftr-320	134	16	on	on	ADP
ftr-320	134	17	the	the	DET
ftr-320	134	18	ground	ground	NOUN
ftr-320	134	19	that	that	SCONJ
ftr-320	134	20	the	the	DET
ftr-320	134	21	conservation	conservation	NOUN
ftr-320	134	22	easement	easement	NOUN
ftr-320	134	23	donations	donation	NOUN
ftr-320	134	24	failed	fail	VERB
ftr-320	134	25	to	to	PART
ftr-320	134	26	comply	comply	VERB
ftr-320	134	27	with	with	ADP
ftr-320	134	28	the	the	DET
ftr-320	134	29	requirements	requirement	NOUN
ftr-320	134	30	under	under	ADP
ftr-320	134	31	section	section	NOUN
ftr-320	134	32	170	170	NUM
ftr-320	134	33	.	.	PUNCT
ftr-320	135	1	12	12	NUM
ftr-320	135	2	each	each	PRON
ftr-320	135	3	of	of	ADP
ftr-320	135	4	the	the	DET
ftr-320	135	5	taxpayers	taxpayer	NOUN
ftr-320	135	6	timely	timely	ADV
ftr-320	135	7	filed	file	VERB
ftr-320	135	8	a	a	DET
ftr-320	135	9	petition	petition	NOUN
ftr-320	135	10	with	with	ADP
ftr-320	135	11	the	the	DET
ftr-320	135	12	tax	tax	NOUN
ftr-320	135	13	court	court	NOUN
ftr-320	135	14	and	and	CCONJ
ftr-320	135	15	their	their	PRON
ftr-320	135	16	cases	case	NOUN
ftr-320	135	17	were	be	AUX
ftr-320	135	18	consolidated	consolidate	VERB
ftr-320	135	19	.	.	PUNCT
ftr-320	136	1	13	13	NUM
ftr-320	137	1	the	the	DET
ftr-320	137	2	irs	irs	PROPN
ftr-320	137	3	filed	file	VERB
ftr-320	137	4	a	a	DET
ftr-320	137	5	motion	motion	NOUN
ftr-320	137	6	for	for	ADP
ftr-320	137	7	partial	partial	ADJ
ftr-320	137	8	summary	summary	NOUN
ftr-320	137	9	judgment	judgment	NOUN
ftr-320	137	10	in	in	ADP
ftr-320	137	11	the	the	DET
ftr-320	137	12	tax	tax	NOUN
ftr-320	137	13	court	court	NOUN
ftr-320	137	14	arguing	argue	VERB
ftr-320	137	15	that	that	SCONJ
ftr-320	137	16	the	the	DET
ftr-320	137	17	conservation	conservation	NOUN
ftr-320	137	18	purposes	purpose	NOUN
ftr-320	137	19	of	of	ADP
ftr-320	137	20	the	the	DET
ftr-320	137	21	taxpayers	taxpayer	NOUN
ftr-320	137	22	‘	'	PUNCT
ftr-320	137	23	conservation	conservation	NOUN
ftr-320	137	24	easements	easement	NOUN
ftr-320	137	25	were	be	AUX
ftr-320	137	26	not	not	PART
ftr-320	137	27	protected	protect	VERB
ftr-320	137	28	in	in	ADP
ftr-320	137	29	perpetuity	perpetuity	NOUN
ftr-320	137	30	as	as	SCONJ
ftr-320	137	31	required	require	VERB
ftr-320	137	32	by	by	ADP
ftr-320	137	33	section	section	NOUN
ftr-320	137	34	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-320	137	35	)	)	PUNCT
ftr-320	137	36	because	because	SCONJ
ftr-320	137	37	the	the	DET
ftr-320	137	38	deeds	deed	NOUN
ftr-320	137	39	permit	permit	VERB
ftr-320	137	40	the	the	DET
ftr-320	137	41	parties	party	NOUN
ftr-320	137	42	to	to	PART
ftr-320	137	43	extinguish	extinguish	VERB
ftr-320	137	44	the	the	DET
ftr-320	137	45	stat	stat	NOUN
ftr-320	137	46	.	.	PUNCT
ftr-320	138	1	of	of	ADP
ftr-320	138	2	income	income	NOUN
ftr-320	138	3	bull	bull	NOUN
ftr-320	138	4	.	.	PUNCT
ftr-320	139	1	,	,	PUNCT
ftr-320	139	2	spring	spring	NOUN
ftr-320	139	3	2010	2010	NUM
ftr-320	139	4	,	,	PUNCT
ftr-320	139	5	at	at	ADP
ftr-320	139	6	53	53	NUM
ftr-320	139	7	;	;	PUNCT
ftr-320	139	8	pearson	pearson	PROPN
ftr-320	139	9	liddell	liddell	PROPN
ftr-320	139	10	&	&	CCONJ
ftr-320	139	11	janette	janette	PROPN
ftr-320	139	12	wilson	wilson	PROPN
ftr-320	139	13	,	,	PUNCT
ftr-320	139	14	individual	individual	ADJ
ftr-320	139	15	noncash	noncash	NOUN
ftr-320	139	16	contributions	contribution	NOUN
ftr-320	139	17	,	,	PUNCT
ftr-320	139	18	2006	2006	NUM
ftr-320	139	19	,	,	PUNCT
ftr-320	139	20	stat	stat	PROPN
ftr-320	139	21	.	.	PUNCT
ftr-320	140	1	of	of	ADP
ftr-320	140	2	income	income	NOUN
ftr-320	140	3	bull	bull	NOUN
ftr-320	140	4	.	.	PUNCT
ftr-320	140	5	,	,	PUNCT
ftr-320	140	6	summer	summer	NOUN
ftr-320	140	7	2009	2009	NUM
ftr-320	140	8	,	,	PUNCT
ftr-320	140	9	at	at	ADP
ftr-320	140	10	68	68	NUM
ftr-320	140	11	;	;	PUNCT
ftr-320	140	12	janette	janette	PROPN
ftr-320	140	13	wilson	wilson	PROPN
ftr-320	140	14	,	,	PUNCT
ftr-320	140	15	individual	individual	ADJ
ftr-320	140	16	noncash	noncash	NOUN
ftr-320	140	17	contributions	contribution	NOUN
ftr-320	140	18	,	,	PUNCT
ftr-320	140	19	2005	2005	NUM
ftr-320	140	20	,	,	PUNCT
ftr-320	140	21	stat	stat	PROPN
ftr-320	140	22	.	.	PUNCT
ftr-320	141	1	of	of	ADP
ftr-320	141	2	income	income	NOUN
ftr-320	141	3	bull	bull	NOUN
ftr-320	141	4	.	.	PUNCT
ftr-320	142	1	,	,	PUNCT
ftr-320	142	2	spring	spring	NOUN
ftr-320	142	3	2008	2008	NUM
ftr-320	142	4	,	,	PUNCT
ftr-320	142	5	at	at	ADP
ftr-320	142	6	69	69	NUM
ftr-320	142	7	.	.	PUNCT
ftr-320	143	1	8	8	X
ftr-320	143	2	.	.	X
ftr-320	144	1	see	see	VERB
ftr-320	144	2	supra	supra	PROPN
ftr-320	144	3	note	note	PROPN
ftr-320	144	4	5	5	NUM
ftr-320	144	5	.	.	NOUN
ftr-320	144	6	9	9	NUM
ftr-320	144	7	.	.	X
ftr-320	145	1	see	see	VERB
ftr-320	145	2	carpenter	carpenter	PROPN
ftr-320	145	3	v.	v.	PROPN
ftr-320	145	4	commissioner	commissioner	PROPN
ftr-320	145	5	,	,	PUNCT
ftr-320	145	6	103	103	NUM
ftr-320	145	7	t.c.m	t.c.m	NOUN
ftr-320	145	8	.	.	PUNCT
ftr-320	146	1	(	(	PUNCT
ftr-320	146	2	cch	cch	PROPN
ftr-320	146	3	)	)	PUNCT
ftr-320	146	4	1001	1001	NUM
ftr-320	146	5	,	,	PUNCT
ftr-320	146	6	1002	1002	NUM
ftr-320	146	7	,	,	PUNCT
ftr-320	146	8	t.c.m	t.c.m	INTJ
ftr-320	146	9	.	.	PUNCT
ftr-320	147	1	(	(	PUNCT
ftr-320	147	2	ria	ria	PROPN
ftr-320	147	3	)	)	PUNCT
ftr-320	147	4	¶	¶	PROPN
ftr-320	147	5	2012	2012	NUM
ftr-320	147	6	-	-	SYM
ftr-320	147	7	001	001	NUM
ftr-320	147	8	at	at	ADP
ftr-320	147	9	2	2	NUM
ftr-320	147	10	(	(	PUNCT
ftr-320	147	11	2012	2012	NUM
ftr-320	147	12	)	)	PUNCT
ftr-320	147	13	.	.	PUNCT
ftr-320	148	1	10	10	NUM
ftr-320	148	2	.	.	PUNCT
ftr-320	149	1	i	i	PRON
ftr-320	149	2	d.	d.	PROPN
ftr-320	149	3	11	11	NUM
ftr-320	149	4	.	.	PUNCT
ftr-320	150	1	i	i	PRON
ftr-320	150	2	d.	d.	PROPN
ftr-320	150	3	12	12	NUM
ftr-320	150	4	.	.	PUNCT
ftr-320	151	1	i	i	PRON
ftr-320	151	2	d.	d.	PROPN
ftr-320	151	3	13	13	NUM
ftr-320	151	4	.	.	PUNCT
ftr-320	152	1	i	i	PRON
ftr-320	152	2	d.	d.	PROPN
ftr-320	152	3	224	224	NUM
ftr-320	152	4	florida	florida	PROPN
ftr-320	152	5	tax	tax	NOUN
ftr-320	152	6	review	review	NOUN
ftr-320	153	1	[	[	X
ftr-320	153	2	vol	vol	NOUN
ftr-320	153	3	.	.	PUNCT
ftr-320	154	1	13:5	13:5	NUM
ftr-320	154	2	easements	easement	NOUN
ftr-320	154	3	by	by	ADP
ftr-320	154	4	mutual	mutual	ADJ
ftr-320	154	5	agreement	agreement	NOUN
ftr-320	154	6	.	.	PUNCT
ftr-320	155	1	14	14	NUM
ftr-320	155	2	in	in	ADP
ftr-320	155	3	particular	particular	ADJ
ftr-320	155	4	,	,	PUNCT
ftr-320	155	5	the	the	DET
ftr-320	155	6	irs	irs	PROPN
ftr-320	155	7	argued	argue	VERB
ftr-320	155	8	that	that	SCONJ
ftr-320	155	9	the	the	DET
ftr-320	155	10	taxpayers	taxpayer	NOUN
ftr-320	155	11	failed	fail	VERB
ftr-320	155	12	to	to	PART
ftr-320	155	13	satisfy	satisfy	VERB
ftr-320	155	14	the	the	DET
ftr-320	155	15	requirements	requirement	NOUN
ftr-320	155	16	of	of	ADP
ftr-320	155	17	regulation	regulation	NOUN
ftr-320	155	18	section	section	NOUN
ftr-320	155	19	1.170a14(g)(6)(i	1.170a14(g)(6)(i	NUM
ftr-320	155	20	)	)	PUNCT
ftr-320	155	21	(	(	PUNCT
ftr-320	155	22	the	the	DET
ftr-320	155	23	extinguishment	extinguishment	NOUN
ftr-320	155	24	regulation	regulation	NOUN
ftr-320	155	25	)	)	PUNCT
ftr-320	155	26	,	,	PUNCT
ftr-320	155	27	which	which	PRON
ftr-320	155	28	provides	provide	VERB
ftr-320	155	29	:	:	PUNCT
ftr-320	155	30	extinguishment	extinguishment	NOUN
ftr-320	155	31	–	–	PUNCT
ftr-320	155	32	(	(	PUNCT
ftr-320	155	33	i	i	NOUN
ftr-320	155	34	)	)	PUNCT
ftr-320	155	35	in	in	ADP
ftr-320	155	36	general	general	ADJ
ftr-320	155	37	.	.	PUNCT
ftr-320	156	1	if	if	SCONJ
ftr-320	156	2	a	a	DET
ftr-320	156	3	subsequent	subsequent	ADJ
ftr-320	156	4	unexpected	unexpected	ADJ
ftr-320	156	5	change	change	NOUN
ftr-320	156	6	in	in	ADP
ftr-320	156	7	the	the	DET
ftr-320	156	8	conditions	condition	NOUN
ftr-320	156	9	surrounding	surround	VERB
ftr-320	156	10	the	the	DET
ftr-320	156	11	property	property	NOUN
ftr-320	156	12	that	that	PRON
ftr-320	156	13	is	be	AUX
ftr-320	156	14	the	the	DET
ftr-320	156	15	subject	subject	NOUN
ftr-320	156	16	of	of	ADP
ftr-320	156	17	a	a	DET
ftr-320	156	18	donation	donation	NOUN
ftr-320	156	19	.	.	PUNCT
ftr-320	156	20	.	.	PUNCT
ftr-320	156	21	.	.	PUNCT
ftr-320	157	1	can	can	AUX
ftr-320	157	2	make	make	VERB
ftr-320	157	3	impossible	impossible	ADJ
ftr-320	157	4	or	or	CCONJ
ftr-320	157	5	impractical	impractical	ADJ
ftr-320	157	6	the	the	DET
ftr-320	157	7	continued	continue	VERB
ftr-320	157	8	use	use	NOUN
ftr-320	157	9	of	of	ADP
ftr-320	157	10	the	the	DET
ftr-320	157	11	property	property	NOUN
ftr-320	157	12	for	for	ADP
ftr-320	157	13	conservation	conservation	NOUN
ftr-320	157	14	purposes	purpose	NOUN
ftr-320	157	15	,	,	PUNCT
ftr-320	157	16	the	the	DET
ftr-320	157	17	conservation	conservation	NOUN
ftr-320	157	18	purpose	purpose	NOUN
ftr-320	157	19	can	can	AUX
ftr-320	157	20	nonetheless	nonetheless	ADV
ftr-320	157	21	be	be	AUX
ftr-320	157	22	treated	treat	VERB
ftr-320	157	23	as	as	SCONJ
ftr-320	157	24	protected	protect	VERB
ftr-320	157	25	in	in	ADP
ftr-320	157	26	perpetuity	perpetuity	NOUN
ftr-320	157	27	if	if	SCONJ
ftr-320	157	28	the	the	DET
ftr-320	157	29	restrictions	restriction	NOUN
ftr-320	157	30	are	be	AUX
ftr-320	157	31	extinguished	extinguish	VERB
ftr-320	157	32	by	by	ADP
ftr-320	157	33	judicial	judicial	ADJ
ftr-320	157	34	proceeding	proceeding	NOUN
ftr-320	157	35	and	and	CCONJ
ftr-320	157	36	all	all	PRON
ftr-320	157	37	of	of	ADP
ftr-320	157	38	the	the	DET
ftr-320	157	39	donee‘s	donee‘s	PROPN
ftr-320	157	40	proceeds	proceed	NOUN
ftr-320	157	41	(	(	PUNCT
ftr-320	157	42	determined	determine	VERB
ftr-320	157	43	[	[	PUNCT
ftr-320	157	44	as	as	SCONJ
ftr-320	157	45	provided	provide	VERB
ftr-320	157	46	in	in	ADP
ftr-320	157	47	regulation	regulation	NOUN
ftr-320	157	48	section	section	NOUN
ftr-320	157	49	1.170a14(g)(6)(ii	1.170a14(g)(6)(ii	NUM
ftr-320	157	50	)	)	PUNCT
ftr-320	157	51	(	(	PUNCT
ftr-320	157	52	the	the	DET
ftr-320	157	53	proceeds	proceed	NOUN
ftr-320	157	54	regulation	regulation	NOUN
ftr-320	157	55	)	)	PUNCT
ftr-320	157	56	15	15	NUM
ftr-320	157	57	]	]	PUNCT
ftr-320	157	58	)	)	PUNCT
ftr-320	157	59	from	from	ADP
ftr-320	157	60	a	a	DET
ftr-320	157	61	subsequent	subsequent	ADJ
ftr-320	157	62	sale	sale	NOUN
ftr-320	157	63	or	or	CCONJ
ftr-320	157	64	exchange	exchange	NOUN
ftr-320	157	65	of	of	ADP
ftr-320	157	66	the	the	DET
ftr-320	157	67	property	property	NOUN
ftr-320	157	68	are	be	AUX
ftr-320	157	69	used	use	VERB
ftr-320	157	70	by	by	ADP
ftr-320	157	71	the	the	DET
ftr-320	157	72	donee	donee	NOUN
ftr-320	157	73	organization	organization	NOUN
ftr-320	157	74	in	in	ADP
ftr-320	157	75	a	a	DET
ftr-320	157	76	manner	manner	NOUN
ftr-320	157	77	consistent	consistent	ADJ
ftr-320	157	78	with	with	ADP
ftr-320	157	79	the	the	DET
ftr-320	157	80	conservation	conservation	NOUN
ftr-320	157	81	purposes	purpose	NOUN
ftr-320	157	82	of	of	ADP
ftr-320	157	83	the	the	DET
ftr-320	157	84	original	original	ADJ
ftr-320	157	85	contribution	contribution	NOUN
ftr-320	157	86	.	.	PUNCT
ftr-320	158	1	16	16	NUM
ftr-320	158	2	14	14	NUM
ftr-320	158	3	.	.	PUNCT
ftr-320	159	1	carpenter	carpenter	NOUN
ftr-320	159	2	,	,	PUNCT
ftr-320	159	3	103	103	NUM
ftr-320	159	4	t.c.m	t.c.m	NOUN
ftr-320	159	5	.	.	PUNCT
ftr-320	160	1	(	(	PUNCT
ftr-320	160	2	cch	cch	NOUN
ftr-320	160	3	)	)	PUNCT
ftr-320	160	4	at	at	ADP
ftr-320	160	5	1002	1002	NUM
ftr-320	160	6	,	,	PUNCT
ftr-320	160	7	t.c.m	t.c.m	INTJ
ftr-320	160	8	.	.	PUNCT
ftr-320	161	1	(	(	PUNCT
ftr-320	161	2	ria	ria	PROPN
ftr-320	161	3	)	)	PUNCT
ftr-320	161	4	¶	¶	PROPN
ftr-320	161	5	2012	2012	NUM
ftr-320	161	6	-	-	SYM
ftr-320	161	7	001	001	NUM
ftr-320	161	8	at	at	ADP
ftr-320	161	9	3	3	NUM
ftr-320	161	10	.	.	NOUN
ftr-320	161	11	15	15	NUM
ftr-320	161	12	.	.	PUNCT
ftr-320	162	1	the	the	DET
ftr-320	162	2	proceeds	proceed	NOUN
ftr-320	162	3	regulation	regulation	NOUN
ftr-320	162	4	provides	provide	VERB
ftr-320	162	5	:	:	PUNCT
ftr-320	162	6	proceeds	proceed	NOUN
ftr-320	162	7	–	–	PUNCT
ftr-320	162	8	in	in	ADP
ftr-320	162	9	the	the	DET
ftr-320	162	10	case	case	NOUN
ftr-320	162	11	of	of	ADP
ftr-320	162	12	a	a	DET
ftr-320	162	13	donation	donation	NOUN
ftr-320	162	14	made	make	VERB
ftr-320	162	15	after	after	ADP
ftr-320	162	16	february	february	PROPN
ftr-320	162	17	13	13	NUM
ftr-320	162	18	,	,	PUNCT
ftr-320	162	19	1986	1986	NUM
ftr-320	162	20	,	,	PUNCT
ftr-320	162	21	for	for	ADP
ftr-320	162	22	a	a	DET
ftr-320	162	23	deduction	deduction	NOUN
ftr-320	162	24	to	to	PART
ftr-320	162	25	be	be	AUX
ftr-320	162	26	allowed	allow	VERB
ftr-320	162	27	under	under	ADP
ftr-320	162	28	this	this	DET
ftr-320	162	29	section	section	NOUN
ftr-320	162	30	,	,	PUNCT
ftr-320	162	31	at	at	ADP
ftr-320	162	32	the	the	DET
ftr-320	162	33	time	time	NOUN
ftr-320	162	34	of	of	ADP
ftr-320	162	35	the	the	DET
ftr-320	162	36	gift	gift	NOUN
ftr-320	162	37	the	the	DET
ftr-320	162	38	donor	donor	NOUN
ftr-320	162	39	must	must	AUX
ftr-320	162	40	agree	agree	VERB
ftr-320	162	41	that	that	SCONJ
ftr-320	162	42	the	the	DET
ftr-320	162	43	donation	donation	NOUN
ftr-320	162	44	of	of	ADP
ftr-320	162	45	the	the	DET
ftr-320	162	46	perpetual	perpetual	ADJ
ftr-320	162	47	conservation	conservation	NOUN
ftr-320	162	48	restriction	restriction	NOUN
ftr-320	162	49	gives	give	VERB
ftr-320	162	50	rise	rise	NOUN
ftr-320	162	51	to	to	ADP
ftr-320	162	52	a	a	DET
ftr-320	162	53	property	property	NOUN
ftr-320	162	54	right	right	NOUN
ftr-320	162	55	,	,	PUNCT
ftr-320	162	56	immediately	immediately	ADV
ftr-320	162	57	vested	vest	VERB
ftr-320	162	58	in	in	ADP
ftr-320	162	59	the	the	DET
ftr-320	162	60	donee	donee	NOUN
ftr-320	162	61	organization	organization	NOUN
ftr-320	162	62	,	,	PUNCT
ftr-320	162	63	with	with	ADP
ftr-320	162	64	a	a	DET
ftr-320	162	65	fair	fair	ADJ
ftr-320	162	66	market	market	NOUN
ftr-320	162	67	value	value	NOUN
ftr-320	162	68	that	that	PRON
ftr-320	162	69	is	be	AUX
ftr-320	162	70	at	at	ADP
ftr-320	162	71	least	least	ADJ
ftr-320	162	72	equal	equal	ADJ
ftr-320	162	73	to	to	ADP
ftr-320	162	74	the	the	DET
ftr-320	162	75	proportionate	proportionate	ADJ
ftr-320	162	76	value	value	NOUN
ftr-320	162	77	that	that	PRON
ftr-320	162	78	the	the	DET
ftr-320	162	79	perpetual	perpetual	ADJ
ftr-320	162	80	conservation	conservation	NOUN
ftr-320	162	81	restriction	restriction	NOUN
ftr-320	162	82	at	at	ADP
ftr-320	162	83	the	the	DET
ftr-320	162	84	time	time	NOUN
ftr-320	162	85	of	of	ADP
ftr-320	162	86	the	the	DET
ftr-320	162	87	gift	gift	NOUN
ftr-320	162	88	,	,	PUNCT
ftr-320	162	89	bears	bear	VERB
ftr-320	162	90	to	to	ADP
ftr-320	162	91	the	the	DET
ftr-320	162	92	value	value	NOUN
ftr-320	162	93	of	of	ADP
ftr-320	162	94	the	the	DET
ftr-320	162	95	property	property	NOUN
ftr-320	162	96	as	as	ADP
ftr-320	162	97	a	a	DET
ftr-320	162	98	whole	whole	NOUN
ftr-320	162	99	at	at	ADP
ftr-320	162	100	that	that	DET
ftr-320	162	101	time	time	NOUN
ftr-320	162	102	.	.	PUNCT
ftr-320	162	103	.	.	PUNCT
ftr-320	162	104	.	.	PUNCT
ftr-320	162	105	.	.	PUNCT
ftr-320	163	1	[	[	X
ftr-320	163	2	t]hat	t]hat	DET
ftr-320	163	3	proportionate	proportionate	ADJ
ftr-320	163	4	value	value	NOUN
ftr-320	163	5	of	of	ADP
ftr-320	163	6	the	the	DET
ftr-320	163	7	donee‘s	donee‘s	PROPN
ftr-320	163	8	property	property	NOUN
ftr-320	163	9	rights	right	NOUN
ftr-320	163	10	shall	shall	AUX
ftr-320	163	11	remain	remain	VERB
ftr-320	163	12	constant	constant	ADJ
ftr-320	163	13	.	.	PUNCT
ftr-320	164	1	accordingly	accordingly	ADV
ftr-320	164	2	,	,	PUNCT
ftr-320	164	3	when	when	SCONJ
ftr-320	164	4	a	a	DET
ftr-320	164	5	change	change	NOUN
ftr-320	164	6	in	in	ADP
ftr-320	164	7	conditions	condition	NOUN
ftr-320	164	8	give[s	give[s	NOUN
ftr-320	164	9	]	]	PUNCT
ftr-320	164	10	rise	rise	NOUN
ftr-320	164	11	to	to	ADP
ftr-320	164	12	the	the	DET
ftr-320	164	13	extinguishment	extinguishment	NOUN
ftr-320	164	14	of	of	ADP
ftr-320	164	15	a	a	DET
ftr-320	164	16	perpetual	perpetual	ADJ
ftr-320	164	17	conservation	conservation	NOUN
ftr-320	164	18	restriction	restriction	NOUN
ftr-320	164	19	under	under	ADP
ftr-320	164	20	[	[	X
ftr-320	164	21	the	the	DET
ftr-320	164	22	extinguishment	extinguishment	NOUN
ftr-320	164	23	regulation	regulation	NOUN
ftr-320	164	24	]	]	PUNCT
ftr-320	164	25	paragraph	paragraph	NOUN
ftr-320	164	26	.	.	PUNCT
ftr-320	164	27	.	.	PUNCT
ftr-320	165	1	.	.	PUNCT
ftr-320	166	1	,	,	PUNCT
ftr-320	166	2	the	the	DET
ftr-320	166	3	donee	donee	NOUN
ftr-320	166	4	organization	organization	NOUN
ftr-320	166	5	,	,	PUNCT
ftr-320	166	6	on	on	ADP
ftr-320	166	7	a	a	DET
ftr-320	166	8	subsequent	subsequent	ADJ
ftr-320	166	9	sale	sale	NOUN
ftr-320	166	10	,	,	PUNCT
ftr-320	166	11	exchange	exchange	NOUN
ftr-320	166	12	,	,	PUNCT
ftr-320	166	13	or	or	CCONJ
ftr-320	166	14	involuntary	involuntary	ADJ
ftr-320	166	15	conversion	conversion	NOUN
ftr-320	166	16	of	of	ADP
ftr-320	166	17	the	the	DET
ftr-320	166	18	subject	subject	NOUN
ftr-320	166	19	property	property	NOUN
ftr-320	166	20	,	,	PUNCT
ftr-320	166	21	must	must	AUX
ftr-320	166	22	be	be	AUX
ftr-320	166	23	entitled	entitle	VERB
ftr-320	166	24	to	to	ADP
ftr-320	166	25	a	a	DET
ftr-320	166	26	portion	portion	NOUN
ftr-320	166	27	of	of	ADP
ftr-320	166	28	the	the	DET
ftr-320	166	29	proceeds	proceed	NOUN
ftr-320	166	30	at	at	ADP
ftr-320	166	31	least	least	ADJ
ftr-320	166	32	equal	equal	ADJ
ftr-320	166	33	to	to	ADP
ftr-320	166	34	that	that	DET
ftr-320	166	35	proportionate	proportionate	ADJ
ftr-320	166	36	value	value	NOUN
ftr-320	166	37	of	of	ADP
ftr-320	166	38	the	the	DET
ftr-320	166	39	perpetual	perpetual	ADJ
ftr-320	166	40	conservation	conservation	NOUN
ftr-320	166	41	restriction	restriction	NOUN
ftr-320	166	42	,	,	PUNCT
ftr-320	166	43	unless	unless	SCONJ
ftr-320	166	44	state	state	NOUN
ftr-320	166	45	law	law	NOUN
ftr-320	166	46	provides	provide	VERB
ftr-320	166	47	that	that	SCONJ
ftr-320	166	48	the	the	DET
ftr-320	166	49	donor	donor	NOUN
ftr-320	166	50	is	be	AUX
ftr-320	166	51	entitled	entitle	VERB
ftr-320	166	52	to	to	ADP
ftr-320	166	53	the	the	DET
ftr-320	166	54	full	full	ADJ
ftr-320	166	55	proceeds	proceed	NOUN
ftr-320	166	56	from	from	ADP
ftr-320	166	57	the	the	DET
ftr-320	166	58	conversion	conversion	NOUN
ftr-320	166	59	without	without	ADP
ftr-320	166	60	regard	regard	NOUN
ftr-320	166	61	to	to	ADP
ftr-320	166	62	the	the	DET
ftr-320	166	63	terms	term	NOUN
ftr-320	166	64	of	of	ADP
ftr-320	166	65	the	the	DET
ftr-320	166	66	prior	prior	ADJ
ftr-320	166	67	perpetual	perpetual	ADJ
ftr-320	166	68	conservation	conservation	NOUN
ftr-320	166	69	restriction	restriction	NOUN
ftr-320	166	70	.	.	PUNCT
ftr-320	167	1	reg	reg	NOUN
ftr-320	167	2	.	.	PUNCT
ftr-320	168	1	§	§	PROPN
ftr-320	168	2	1.170a-14(g)(6)(ii	1.170a-14(g)(6)(ii	NUM
ftr-320	168	3	)	)	PUNCT
ftr-320	168	4	.	.	PUNCT
ftr-320	169	1	16	16	NUM
ftr-320	169	2	.	.	PUNCT
ftr-320	170	1	the	the	DET
ftr-320	170	2	regulations	regulation	NOUN
ftr-320	170	3	contain	contain	VERB
ftr-320	170	4	numerous	numerous	ADJ
ftr-320	170	5	additional	additional	ADJ
ftr-320	170	6	requirements	requirement	NOUN
ftr-320	170	7	intended	intend	VERB
ftr-320	170	8	to	to	PART
ftr-320	170	9	ensure	ensure	VERB
ftr-320	170	10	that	that	SCONJ
ftr-320	170	11	a	a	DET
ftr-320	170	12	tax	tax	NOUN
ftr-320	170	13	-	-	PUNCT
ftr-320	170	14	deductible	deductible	ADJ
ftr-320	170	15	conservation	conservation	NOUN
ftr-320	170	16	easement	easement	NOUN
ftr-320	170	17	will	will	AUX
ftr-320	170	18	be	be	AUX
ftr-320	170	19	enforceable	enforceable	ADJ
ftr-320	170	20	in	in	ADP
ftr-320	170	21	perpetuity	perpetuity	NOUN
ftr-320	170	22	and	and	CCONJ
ftr-320	170	23	its	its	PRON
ftr-320	170	24	conservation	conservation	NOUN
ftr-320	170	25	purpose	purpose	NOUN
ftr-320	170	26	protected	protect	VERB
ftr-320	170	27	in	in	ADP
ftr-320	170	28	perpetuity	perpetuity	NOUN
ftr-320	170	29	,	,	PUNCT
ftr-320	170	30	including	include	VERB
ftr-320	170	31	:	:	PUNCT
ftr-320	170	32	(	(	PUNCT
ftr-320	170	33	i	i	NOUN
ftr-320	170	34	)	)	PUNCT
ftr-320	170	35	the	the	DET
ftr-320	170	36	―restriction	―restriction	PROPN
ftr-320	170	37	on	on	ADP
ftr-320	170	38	transfer‖	transfer‖	PROPN
ftr-320	170	39	requirement	requirement	NOUN
ftr-320	170	40	,	,	PUNCT
ftr-320	170	41	see	see	VERB
ftr-320	170	42	reg	reg	NOUN
ftr-320	170	43	.	.	PUNCT
ftr-320	171	1	§	§	PROPN
ftr-320	171	2	1.170a-14(c)(2	1.170a-14(c)(2	NUM
ftr-320	171	3	)	)	PUNCT
ftr-320	171	4	;	;	PUNCT
ftr-320	171	5	(	(	PUNCT
ftr-320	171	6	ii	ii	X
ftr-320	171	7	)	)	PUNCT
ftr-320	171	8	the	the	DET
ftr-320	171	9	―no	―no	NUM
ftr-320	171	10	inconsistent	inconsistent	PROPN
ftr-320	171	11	use‖	use‖	PROPN
ftr-320	171	12	requirement	requirement	NOUN
ftr-320	171	13	,	,	PUNCT
ftr-320	171	14	see	see	VERB
ftr-320	171	15	reg	reg	NOUN
ftr-320	171	16	.	.	PUNCT
ftr-320	172	1	§	§	PROPN
ftr-320	172	2	1.170a-14(e)(2	1.170a-14(e)(2	NUM
ftr-320	172	3	)	)	PUNCT
ftr-320	172	4	;	;	PUNCT
ftr-320	172	5	(	(	PUNCT
ftr-320	172	6	iii	iii	X
ftr-320	172	7	)	)	PUNCT
ftr-320	172	8	the	the	DET
ftr-320	172	9	―general	―general	PROPN
ftr-320	172	10	enforceable	enforceable	ADJ
ftr-320	172	11	in	in	ADP
ftr-320	172	12	perpetuity‖	perpetuity‖	NOUN
ftr-320	172	13	requirement	requirement	NOUN
ftr-320	172	14	,	,	PUNCT
ftr-320	172	15	see	see	VERB
ftr-320	172	16	reg	reg	NOUN
ftr-320	172	17	.	.	PUNCT
ftr-320	173	1	§	§	PROPN
ftr-320	173	2	1.170a-14(g)(1	1.170a-14(g)(1	NUM
ftr-320	173	3	)	)	PUNCT
ftr-320	173	4	;	;	PUNCT
ftr-320	173	5	(	(	PUNCT
ftr-320	173	6	iv	iv	X
ftr-320	173	7	)	)	PUNCT
ftr-320	173	8	the	the	DET
ftr-320	173	9	―mortgage	―mortgage	PROPN
ftr-320	173	10	subordination‖	subordination‖	PROPN
ftr-320	173	11	requirement	requirement	NOUN
ftr-320	173	12	,	,	PUNCT
ftr-320	173	13	see	see	VERB
ftr-320	173	14	reg	reg	NOUN
ftr-320	173	15	.	.	PUNCT
ftr-320	174	1	§	§	PROPN
ftr-320	174	2	1.170a-14(g)(2	1.170a-14(g)(2	PROPN
ftr-320	174	3	)	)	PUNCT
ftr-320	174	4	;	;	PUNCT
ftr-320	174	5	2012	2012	NUM
ftr-320	174	6	]	]	PUNCT
ftr-320	174	7	tax	tax	NOUN
ftr-320	174	8	-	-	PUNCT
ftr-320	174	9	deductible	deductible	ADJ
ftr-320	174	10	conservation	conservation	NOUN
ftr-320	174	11	easements	easement	NOUN
ftr-320	174	12	225	225	NUM
ftr-320	174	13	the	the	DET
ftr-320	174	14	taxpayers	taxpayer	NOUN
ftr-320	174	15	made	make	VERB
ftr-320	174	16	two	two	NUM
ftr-320	174	17	arguments	argument	NOUN
ftr-320	174	18	in	in	ADP
ftr-320	174	19	response	response	NOUN
ftr-320	174	20	:	:	PUNCT
ftr-320	174	21	the	the	DET
ftr-320	174	22	―so	―so	NUM
ftr-320	174	23	-	-	PUNCT
ftr-320	174	24	remote	remote	NOUN
ftr-320	174	25	-	-	PUNCT
ftr-320	174	26	asto	asto	NOUN
ftr-320	174	27	-	-	PUNCT
ftr-320	174	28	be	be	NOUN
ftr-320	174	29	-	-	PUNCT
ftr-320	174	30	negligible‖	negligible‖	NOUN
ftr-320	174	31	argument	argument	NOUN
ftr-320	174	32	and	and	CCONJ
ftr-320	174	33	an	an	DET
ftr-320	174	34	argument	argument	NOUN
ftr-320	174	35	based	base	VERB
ftr-320	174	36	on	on	ADP
ftr-320	174	37	the	the	DET
ftr-320	174	38	state	state	NOUN
ftr-320	174	39	law	law	NOUN
ftr-320	174	40	doctrine	doctrine	NOUN
ftr-320	174	41	of	of	ADP
ftr-320	174	42	cy	cy	PROPN
ftr-320	174	43	pres	pres	PROPN
ftr-320	174	44	.	.	PROPN
ftr-320	174	45	17	17	NUM
ftr-320	174	46	because	because	SCONJ
ftr-320	174	47	the	the	DET
ftr-320	174	48	irs	irs	PROPN
ftr-320	174	49	moved	move	VERB
ftr-320	174	50	for	for	ADP
ftr-320	174	51	partial	partial	ADJ
ftr-320	174	52	summary	summary	NOUN
ftr-320	174	53	judgment	judgment	NOUN
ftr-320	174	54	,	,	PUNCT
ftr-320	174	55	it	it	PRON
ftr-320	174	56	bore	bear	VERB
ftr-320	174	57	the	the	DET
ftr-320	174	58	burden	burden	NOUN
ftr-320	174	59	of	of	ADP
ftr-320	174	60	proof	proof	NOUN
ftr-320	174	61	,	,	PUNCT
ftr-320	174	62	and	and	CCONJ
ftr-320	174	63	the	the	DET
ftr-320	174	64	court	court	NOUN
ftr-320	174	65	was	be	AUX
ftr-320	174	66	required	require	VERB
ftr-320	174	67	to	to	PART
ftr-320	174	68	infer	infer	VERB
ftr-320	174	69	facts	fact	NOUN
ftr-320	174	70	in	in	ADP
ftr-320	174	71	the	the	DET
ftr-320	174	72	manner	manner	NOUN
ftr-320	174	73	most	most	ADV
ftr-320	174	74	favorable	favorable	ADJ
ftr-320	174	75	to	to	ADP
ftr-320	174	76	the	the	DET
ftr-320	174	77	taxpayers	taxpayer	NOUN
ftr-320	174	78	.	.	PUNCT
ftr-320	175	1	18	18	NUM
ftr-320	175	2	the	the	DET
ftr-320	175	3	taxpayers	taxpayer	NOUN
ftr-320	175	4	nonetheless	nonetheless	ADV
ftr-320	175	5	lost	lose	VERB
ftr-320	175	6	on	on	ADP
ftr-320	175	7	both	both	DET
ftr-320	175	8	counts	count	NOUN
ftr-320	175	9	.	.	PUNCT
ftr-320	176	1	a.	a.	NOUN
ftr-320	176	2	so	so	ADV
ftr-320	176	3	-	-	PUNCT
ftr-320	176	4	remote	remote	ADJ
ftr-320	176	5	-	-	PUNCT
ftr-320	176	6	as	as	ADP
ftr-320	176	7	-	-	PUNCT
ftr-320	176	8	to	to	PART
ftr-320	176	9	-	-	PUNCT
ftr-320	176	10	be	be	AUX
ftr-320	176	11	-	-	PUNCT
ftr-320	176	12	negligible	negligible	ADJ
ftr-320	176	13	argument	argument	NOUN
ftr-320	176	14	the	the	DET
ftr-320	176	15	taxpayers	taxpayer	NOUN
ftr-320	176	16	‘	'	PUNCT
ftr-320	176	17	first	first	ADJ
ftr-320	176	18	argument	argument	NOUN
ftr-320	176	19	was	be	AUX
ftr-320	176	20	based	base	VERB
ftr-320	176	21	on	on	ADP
ftr-320	176	22	regulation	regulation	NOUN
ftr-320	176	23	section	section	NOUN
ftr-320	176	24	1.170a-14(g)(3	1.170a-14(g)(3	NUM
ftr-320	176	25	)	)	PUNCT
ftr-320	176	26	(	(	PUNCT
ftr-320	176	27	the	the	DET
ftr-320	176	28	so	so	ADV
ftr-320	176	29	-	-	PUNCT
ftr-320	176	30	remote	remote	ADJ
ftr-320	176	31	-	-	PUNCT
ftr-320	176	32	as	as	ADP
ftr-320	176	33	-	-	PUNCT
ftr-320	176	34	to	to	PART
ftr-320	176	35	-	-	PUNCT
ftr-320	176	36	be	be	AUX
ftr-320	176	37	-	-	PUNCT
ftr-320	176	38	negligible	negligible	ADJ
ftr-320	176	39	regulation	regulation	NOUN
ftr-320	176	40	)	)	PUNCT
ftr-320	176	41	,	,	PUNCT
ftr-320	176	42	which	which	PRON
ftr-320	176	43	provides	provide	VERB
ftr-320	176	44	:	:	PUNCT
ftr-320	176	45	a	a	DET
ftr-320	176	46	deduction	deduction	NOUN
ftr-320	176	47	shall	shall	AUX
ftr-320	176	48	not	not	PART
ftr-320	176	49	be	be	AUX
ftr-320	176	50	disallowed	disallow	VERB
ftr-320	176	51	.	.	PUNCT
ftr-320	176	52	.	.	PUNCT
ftr-320	176	53	.	.	PUNCT
ftr-320	177	1	merely	merely	ADV
ftr-320	177	2	because	because	SCONJ
ftr-320	177	3	the	the	DET
ftr-320	177	4	interest	interest	NOUN
ftr-320	177	5	which	which	PRON
ftr-320	177	6	passes	pass	VERB
ftr-320	177	7	to	to	ADP
ftr-320	177	8	,	,	PUNCT
ftr-320	177	9	or	or	CCONJ
ftr-320	177	10	is	be	AUX
ftr-320	177	11	vested	vest	VERB
ftr-320	177	12	in	in	ADP
ftr-320	177	13	,	,	PUNCT
ftr-320	177	14	the	the	DET
ftr-320	177	15	donee	donee	NOUN
ftr-320	177	16	organization	organization	NOUN
ftr-320	177	17	may	may	AUX
ftr-320	177	18	be	be	AUX
ftr-320	177	19	defeated	defeat	VERB
ftr-320	177	20	by	by	ADP
ftr-320	177	21	the	the	DET
ftr-320	177	22	performance	performance	NOUN
ftr-320	177	23	of	of	ADP
ftr-320	177	24	some	some	DET
ftr-320	177	25	act	act	NOUN
ftr-320	177	26	or	or	CCONJ
ftr-320	177	27	the	the	DET
ftr-320	177	28	happening	happening	NOUN
ftr-320	177	29	of	of	ADP
ftr-320	177	30	some	some	DET
ftr-320	177	31	event	event	NOUN
ftr-320	177	32	,	,	PUNCT
ftr-320	177	33	if	if	SCONJ
ftr-320	177	34	on	on	ADP
ftr-320	177	35	the	the	DET
ftr-320	177	36	date	date	NOUN
ftr-320	177	37	of	of	ADP
ftr-320	177	38	the	the	DET
ftr-320	177	39	gift	gift	NOUN
ftr-320	177	40	it	it	PRON
ftr-320	177	41	appears	appear	VERB
ftr-320	177	42	that	that	SCONJ
ftr-320	177	43	the	the	DET
ftr-320	177	44	possibility	possibility	NOUN
ftr-320	177	45	that	that	SCONJ
ftr-320	177	46	such	such	ADJ
ftr-320	177	47	act	act	NOUN
ftr-320	177	48	or	or	CCONJ
ftr-320	177	49	event	event	NOUN
ftr-320	177	50	will	will	AUX
ftr-320	177	51	occur	occur	VERB
ftr-320	177	52	is	be	AUX
ftr-320	177	53	so	so	ADV
ftr-320	177	54	remote	remote	ADJ
ftr-320	177	55	as	as	SCONJ
ftr-320	177	56	to	to	PART
ftr-320	177	57	be	be	AUX
ftr-320	177	58	negligible	negligible	ADJ
ftr-320	177	59	.	.	PUNCT
ftr-320	178	1	the	the	DET
ftr-320	178	2	taxpayers	taxpayer	NOUN
ftr-320	178	3	claimed	claim	VERB
ftr-320	178	4	that	that	SCONJ
ftr-320	178	5	summary	summary	NOUN
ftr-320	178	6	judgment	judgment	NOUN
ftr-320	178	7	was	be	AUX
ftr-320	178	8	inappropriate	inappropriate	ADJ
ftr-320	178	9	because	because	SCONJ
ftr-320	178	10	there	there	PRON
ftr-320	178	11	was	be	VERB
ftr-320	178	12	a	a	DET
ftr-320	178	13	material	material	ADJ
ftr-320	178	14	question	question	NOUN
ftr-320	178	15	of	of	ADP
ftr-320	178	16	fact	fact	NOUN
ftr-320	178	17	as	as	ADP
ftr-320	178	18	to	to	ADP
ftr-320	178	19	whether	whether	SCONJ
ftr-320	178	20	the	the	DET
ftr-320	178	21	possibility	possibility	NOUN
ftr-320	178	22	of	of	ADP
ftr-320	178	23	extinguishment	extinguishment	NOUN
ftr-320	178	24	in	in	ADP
ftr-320	178	25	accordance	accordance	NOUN
ftr-320	178	26	with	with	ADP
ftr-320	178	27	the	the	DET
ftr-320	178	28	terms	term	NOUN
ftr-320	178	29	of	of	ADP
ftr-320	178	30	the	the	DET
ftr-320	178	31	easement	easement	ADJ
ftr-320	178	32	deeds	deed	NOUN
ftr-320	178	33	was	be	AUX
ftr-320	178	34	so	so	ADV
ftr-320	178	35	remote	remote	ADJ
ftr-320	178	36	as	as	SCONJ
ftr-320	178	37	to	to	PART
ftr-320	178	38	be	be	AUX
ftr-320	178	39	negligible	negligible	ADJ
ftr-320	178	40	.	.	PUNCT
ftr-320	179	1	19	19	NUM
ftr-320	179	2	in	in	ADP
ftr-320	179	3	other	other	ADJ
ftr-320	179	4	words	word	NOUN
ftr-320	180	1	,	,	PUNCT
ftr-320	180	2	the	the	DET
ftr-320	180	3	taxpayers	taxpayer	NOUN
ftr-320	180	4	argued	argue	VERB
ftr-320	180	5	that	that	PRON
ftr-320	180	6	failure	failure	NOUN
ftr-320	180	7	to	to	PART
ftr-320	180	8	comply	comply	VERB
ftr-320	180	9	with	with	ADP
ftr-320	180	10	the	the	DET
ftr-320	180	11	extinguishment	extinguishment	NOUN
ftr-320	180	12	regulation	regulation	NOUN
ftr-320	180	13	could	could	AUX
ftr-320	180	14	be	be	AUX
ftr-320	180	15	excused	excuse	VERB
ftr-320	180	16	if	if	SCONJ
ftr-320	180	17	it	it	PRON
ftr-320	180	18	could	could	AUX
ftr-320	180	19	be	be	AUX
ftr-320	180	20	shown	show	VERB
ftr-320	180	21	that	that	SCONJ
ftr-320	180	22	,	,	PUNCT
ftr-320	180	23	despite	despite	SCONJ
ftr-320	180	24	such	such	ADJ
ftr-320	180	25	failure	failure	NOUN
ftr-320	180	26	,	,	PUNCT
ftr-320	180	27	the	the	DET
ftr-320	180	28	possibility	possibility	NOUN
ftr-320	180	29	of	of	ADP
ftr-320	180	30	extinguishment	extinguishment	NOUN
ftr-320	180	31	was	be	AUX
ftr-320	180	32	so	so	ADV
ftr-320	180	33	remote	remote	ADJ
ftr-320	180	34	as	as	SCONJ
ftr-320	180	35	to	to	PART
ftr-320	180	36	be	be	AUX
ftr-320	180	37	negligible	negligible	ADJ
ftr-320	180	38	.	.	PUNCT
ftr-320	181	1	(	(	PUNCT
ftr-320	181	2	iv	iv	X
ftr-320	181	3	)	)	PUNCT
ftr-320	181	4	the	the	DET
ftr-320	181	5	―mining	―mine	VERB
ftr-320	181	6	restrictions‖	restrictions‖	NOUN
ftr-320	181	7	requirement	requirement	NOUN
ftr-320	181	8	,	,	PUNCT
ftr-320	181	9	see	see	VERB
ftr-320	181	10	reg	reg	NOUN
ftr-320	181	11	.	.	PUNCT
ftr-320	182	1	§	§	PROPN
ftr-320	182	2	1.170a-14(g)(4	1.170a-14(g)(4	NUM
ftr-320	182	3	)	)	PUNCT
ftr-320	182	4	;	;	PUNCT
ftr-320	182	5	(	(	PUNCT
ftr-320	182	6	v	v	X
ftr-320	182	7	)	)	PUNCT
ftr-320	182	8	the	the	DET
ftr-320	182	9	―baseline	―baseline	PROPN
ftr-320	182	10	documentation‖	documentation‖	PROPN
ftr-320	182	11	requirement	requirement	NOUN
ftr-320	182	12	,	,	PUNCT
ftr-320	182	13	see	see	VERB
ftr-320	182	14	reg	reg	NOUN
ftr-320	182	15	.	.	PUNCT
ftr-320	183	1	§	§	PROPN
ftr-320	183	2	1.170a14(g)(5)(i	1.170a14(g)(5)(i	NUM
ftr-320	183	3	)	)	PUNCT
ftr-320	183	4	;	;	PUNCT
ftr-320	183	5	and	and	CCONJ
ftr-320	183	6	(	(	PUNCT
ftr-320	183	7	v	v	NOUN
ftr-320	183	8	)	)	PUNCT
ftr-320	183	9	the	the	DET
ftr-320	183	10	―donee	―donee	PROPN
ftr-320	183	11	notice,‖	notice,‖	PROPN
ftr-320	183	12	―donee	―donee	PROPN
ftr-320	183	13	access,‖	access,‖	PROPN
ftr-320	183	14	and	and	CCONJ
ftr-320	183	15	―donee	―donee	PROPN
ftr-320	183	16	enforcement‖	enforcement‖	PROPN
ftr-320	183	17	requirements	requirement	NOUN
ftr-320	183	18	,	,	PUNCT
ftr-320	183	19	see	see	VERB
ftr-320	183	20	reg	reg	NOUN
ftr-320	183	21	.	.	PUNCT
ftr-320	184	1	§	§	PROPN
ftr-320	184	2	1.170a-14(g)(5)(ii	1.170a-14(g)(5)(ii	NUM
ftr-320	184	3	)	)	PUNCT
ftr-320	184	4	.	.	PUNCT
ftr-320	185	1	for	for	ADP
ftr-320	185	2	a	a	DET
ftr-320	185	3	detailed	detailed	ADJ
ftr-320	185	4	discussion	discussion	NOUN
ftr-320	185	5	of	of	ADP
ftr-320	185	6	these	these	DET
ftr-320	185	7	requirements	requirement	NOUN
ftr-320	185	8	and	and	CCONJ
ftr-320	185	9	the	the	DET
ftr-320	185	10	legislative	legislative	ADJ
ftr-320	185	11	history	history	NOUN
ftr-320	185	12	of	of	ADP
ftr-320	185	13	section	section	NOUN
ftr-320	185	14	170(h	170(h	PROPN
ftr-320	185	15	)	)	PUNCT
ftr-320	185	16	,	,	PUNCT
ftr-320	185	17	see	see	VERB
ftr-320	185	18	nancy	nancy	PROPN
ftr-320	185	19	a.	a.	PROPN
ftr-320	185	20	mclaughlin	mclaughlin	PROPN
ftr-320	185	21	,	,	PUNCT
ftr-320	185	22	internal	internal	ADJ
ftr-320	185	23	revenue	revenue	NOUN
ftr-320	185	24	code	code	NOUN
ftr-320	185	25	section	section	NOUN
ftr-320	185	26	170(h	170(h	PROPN
ftr-320	185	27	):	):	PUNCT
ftr-320	185	28	national	national	ADJ
ftr-320	185	29	perpetuity	perpetuity	NOUN
ftr-320	185	30	standards	standard	NOUN
ftr-320	185	31	for	for	ADP
ftr-320	185	32	federally	federally	ADV
ftr-320	185	33	subsidized	subsidize	VERB
ftr-320	185	34	conservation	conservation	NOUN
ftr-320	185	35	easements	easement	NOUN
ftr-320	185	36	,	,	PUNCT
ftr-320	185	37	part	part	NOUN
ftr-320	185	38	1	1	NUM
ftr-320	185	39	:	:	PUNCT
ftr-320	185	40	the	the	DET
ftr-320	185	41	standards	standard	NOUN
ftr-320	185	42	,	,	PUNCT
ftr-320	185	43	45	45	NUM
ftr-320	185	44	real	real	ADJ
ftr-320	185	45	prop	prop	NOUN
ftr-320	185	46	.	.	PUNCT
ftr-320	186	1	tr	tr	VERB
ftr-320	186	2	.	.	PROPN
ftr-320	186	3	&	&	CCONJ
ftr-320	186	4	est	est	PROPN
ftr-320	186	5	.	.	PUNCT
ftr-320	187	1	l.j	l.j	PROPN
ftr-320	187	2	.	.	PROPN
ftr-320	187	3	473	473	NUM
ftr-320	187	4	(	(	PUNCT
ftr-320	187	5	2010	2010	NUM
ftr-320	187	6	)	)	PUNCT
ftr-320	188	1	[	[	X
ftr-320	188	2	hereinafter	hereinafter	NOUN
ftr-320	188	3	mclaughlin	mclaughlin	PROPN
ftr-320	188	4	,	,	PUNCT
ftr-320	188	5	national	national	ADJ
ftr-320	188	6	perpetuity	perpetuity	NOUN
ftr-320	188	7	standards	standard	NOUN
ftr-320	188	8	,	,	PUNCT
ftr-320	188	9	part	part	NOUN
ftr-320	188	10	1	1	NUM
ftr-320	188	11	]	]	PUNCT
ftr-320	188	12	.	.	PUNCT
ftr-320	189	1	17	17	NUM
ftr-320	189	2	.	.	X
ftr-320	189	3	carpenter	carpenter	NOUN
ftr-320	189	4	,	,	PUNCT
ftr-320	189	5	103	103	NUM
ftr-320	189	6	t.c.m	t.c.m	NOUN
ftr-320	189	7	.	.	PUNCT
ftr-320	190	1	(	(	PUNCT
ftr-320	190	2	cch	cch	NOUN
ftr-320	190	3	)	)	PUNCT
ftr-320	190	4	at	at	ADP
ftr-320	190	5	1003	1003	NUM
ftr-320	190	6	,	,	PUNCT
ftr-320	190	7	t.c.m	t.c.m	INTJ
ftr-320	190	8	.	.	PUNCT
ftr-320	191	1	(	(	PUNCT
ftr-320	191	2	ria	ria	PROPN
ftr-320	191	3	)	)	PUNCT
ftr-320	191	4	¶	¶	PROPN
ftr-320	191	5	2012	2012	NUM
ftr-320	191	6	-	-	SYM
ftr-320	191	7	001	001	NUM
ftr-320	191	8	at	at	ADP
ftr-320	191	9	3	3	NUM
ftr-320	191	10	–	–	PUNCT
ftr-320	191	11	4	4	NUM
ftr-320	191	12	.	.	NOUN
ftr-320	191	13	18	18	NUM
ftr-320	191	14	.	.	NOUN
ftr-320	191	15	103	103	NUM
ftr-320	191	16	t.c.m	t.c.m	NOUN
ftr-320	191	17	.	.	PUNCT
ftr-320	192	1	(	(	PUNCT
ftr-320	192	2	cch	cch	NOUN
ftr-320	192	3	)	)	PUNCT
ftr-320	192	4	at	at	ADP
ftr-320	192	5	1002	1002	NUM
ftr-320	192	6	,	,	PUNCT
ftr-320	192	7	t.c.m	t.c.m	INTJ
ftr-320	192	8	.	.	PUNCT
ftr-320	193	1	(	(	PUNCT
ftr-320	193	2	ria	ria	PROPN
ftr-320	193	3	)	)	PUNCT
ftr-320	193	4	¶	¶	PROPN
ftr-320	193	5	2012	2012	NUM
ftr-320	193	6	-	-	SYM
ftr-320	193	7	001	001	NUM
ftr-320	193	8	at	at	ADP
ftr-320	193	9	3	3	NUM
ftr-320	193	10	.	.	NOUN
ftr-320	193	11	19	19	NUM
ftr-320	193	12	.	.	NOUN
ftr-320	193	13	103	103	NUM
ftr-320	193	14	t.c.m	t.c.m	NOUN
ftr-320	193	15	.	.	PUNCT
ftr-320	194	1	(	(	PUNCT
ftr-320	194	2	cch	cch	NOUN
ftr-320	194	3	)	)	PUNCT
ftr-320	194	4	at	at	ADP
ftr-320	194	5	1003	1003	NUM
ftr-320	194	6	,	,	PUNCT
ftr-320	194	7	t.c.m	t.c.m	INTJ
ftr-320	194	8	.	.	PUNCT
ftr-320	195	1	(	(	PUNCT
ftr-320	195	2	ria	ria	PROPN
ftr-320	195	3	)	)	PUNCT
ftr-320	195	4	¶	¶	PROPN
ftr-320	195	5	2012	2012	NUM
ftr-320	195	6	-	-	SYM
ftr-320	195	7	001	001	NUM
ftr-320	195	8	at	at	ADP
ftr-320	195	9	4	4	NUM
ftr-320	195	10	.	.	NUM
ftr-320	195	11	226	226	NUM
ftr-320	195	12	florida	florida	PROPN
ftr-320	195	13	tax	tax	NOUN
ftr-320	195	14	review	review	NOUN
ftr-320	196	1	[	[	X
ftr-320	196	2	vol	vol	NOUN
ftr-320	196	3	.	.	PUNCT
ftr-320	197	1	13:5	13:5	NUM
ftr-320	197	2	the	the	DET
ftr-320	197	3	tax	tax	NOUN
ftr-320	197	4	court	court	NOUN
ftr-320	197	5	disagreed	disagree	VERB
ftr-320	197	6	.	.	PUNCT
ftr-320	198	1	citing	cite	VERB
ftr-320	198	2	its	its	PRON
ftr-320	198	3	previous	previous	ADJ
ftr-320	198	4	holding	holding	NOUN
ftr-320	198	5	in	in	ADP
ftr-320	198	6	kaufman	kaufman	PROPN
ftr-320	198	7	v.	v.	PROPN
ftr-320	198	8	commissioner	commissioner	PROPN
ftr-320	198	9	(	(	PUNCT
ftr-320	198	10	kaufman	kaufman	PROPN
ftr-320	198	11	ii	ii	PROPN
ftr-320	198	12	)	)	PUNCT
ftr-320	198	13	,	,	PUNCT
ftr-320	198	14	20	20	NUM
ftr-320	198	15	the	the	DET
ftr-320	198	16	court	court	NOUN
ftr-320	198	17	stated	state	VERB
ftr-320	198	18	that	that	SCONJ
ftr-320	198	19	the	the	DET
ftr-320	198	20	so	so	ADV
ftr-320	198	21	-	-	PUNCT
ftr-320	198	22	remote	remote	ADJ
ftr-320	198	23	-	-	PUNCT
ftr-320	198	24	as	as	ADP
ftr-320	198	25	-	-	PUNCT
ftr-320	198	26	to	to	ADP
ftr-320	198	27	-	-	PUNCT
ftr-320	198	28	benegligible	benegligible	ADJ
ftr-320	198	29	standard	standard	NOUN
ftr-320	198	30	does	do	AUX
ftr-320	198	31	not	not	PART
ftr-320	198	32	modify	modify	VERB
ftr-320	198	33	the	the	DET
ftr-320	198	34	extinguishment	extinguishment	NOUN
ftr-320	198	35	regulation	regulation	NOUN
ftr-320	198	36	.	.	PUNCT
ftr-320	199	1	21	21	NUM
ftr-320	199	2	accordingly	accordingly	ADV
ftr-320	199	3	,	,	PUNCT
ftr-320	199	4	the	the	DET
ftr-320	199	5	irs	irs	PROPN
ftr-320	199	6	is	be	AUX
ftr-320	199	7	not	not	PART
ftr-320	199	8	required	require	VERB
ftr-320	199	9	to	to	PART
ftr-320	199	10	make	make	VERB
ftr-320	199	11	a	a	DET
ftr-320	199	12	showing	showing	NOUN
ftr-320	199	13	with	with	ADP
ftr-320	199	14	respect	respect	NOUN
ftr-320	199	15	to	to	ADP
ftr-320	199	16	the	the	DET
ftr-320	199	17	possibility	possibility	NOUN
ftr-320	199	18	of	of	ADP
ftr-320	199	19	extinguishment	extinguishment	NOUN
ftr-320	199	20	in	in	ADP
ftr-320	199	21	determining	determine	VERB
ftr-320	199	22	whether	whether	SCONJ
ftr-320	199	23	an	an	DET
ftr-320	199	24	easement	easement	NOUN
ftr-320	199	25	complies	complie	NOUN
ftr-320	199	26	with	with	ADP
ftr-320	199	27	the	the	DET
ftr-320	199	28	extinguishment	extinguishment	NOUN
ftr-320	199	29	regulation	regulation	NOUN
ftr-320	199	30	.	.	PUNCT
ftr-320	200	1	the	the	DET
ftr-320	200	2	court	court	NOUN
ftr-320	200	3	explained	explain	VERB
ftr-320	200	4	that	that	SCONJ
ftr-320	200	5	the	the	DET
ftr-320	200	6	issue	issue	NOUN
ftr-320	200	7	was	be	AUX
ftr-320	200	8	not	not	PART
ftr-320	200	9	whether	whether	SCONJ
ftr-320	200	10	there	there	PRON
ftr-320	200	11	was	be	VERB
ftr-320	200	12	a	a	DET
ftr-320	200	13	possibility	possibility	NOUN
ftr-320	200	14	that	that	SCONJ
ftr-320	200	15	events	event	NOUN
ftr-320	200	16	could	could	AUX
ftr-320	200	17	occur	occur	VERB
ftr-320	200	18	that	that	PRON
ftr-320	200	19	would	would	AUX
ftr-320	200	20	trigger	trigger	VERB
ftr-320	200	21	the	the	DET
ftr-320	200	22	easement	easement	ADJ
ftr-320	200	23	deeds	deed	NOUN
ftr-320	200	24	‘	'	PUNCT
ftr-320	200	25	extinguishment	extinguishment	NOUN
ftr-320	200	26	provision	provision	NOUN
ftr-320	200	27	,	,	PUNCT
ftr-320	200	28	but	but	CCONJ
ftr-320	200	29	whether	whether	SCONJ
ftr-320	200	30	,	,	PUNCT
ftr-320	200	31	upon	upon	SCONJ
ftr-320	200	32	the	the	DET
ftr-320	200	33	happening	happening	NOUN
ftr-320	200	34	of	of	ADP
ftr-320	200	35	such	such	ADJ
ftr-320	200	36	events	event	NOUN
ftr-320	200	37	,	,	PUNCT
ftr-320	200	38	the	the	DET
ftr-320	200	39	ability	ability	NOUN
ftr-320	200	40	to	to	PART
ftr-320	200	41	extinguish	extinguish	VERB
ftr-320	200	42	the	the	DET
ftr-320	200	43	easements	easement	NOUN
ftr-320	200	44	as	as	SCONJ
ftr-320	200	45	provided	provide	VERB
ftr-320	200	46	in	in	ADP
ftr-320	200	47	the	the	DET
ftr-320	200	48	deeds	deed	NOUN
ftr-320	200	49	—	—	PUNCT
ftr-320	200	50	by	by	ADP
ftr-320	200	51	mutual	mutual	ADJ
ftr-320	200	52	agreement	agreement	NOUN
ftr-320	200	53	of	of	ADP
ftr-320	200	54	the	the	DET
ftr-320	200	55	parties	party	NOUN
ftr-320	200	56	—	—	PUNCT
ftr-320	200	57	violated	violate	VERB
ftr-320	200	58	the	the	DET
ftr-320	200	59	requirements	requirement	NOUN
ftr-320	200	60	of	of	ADP
ftr-320	200	61	the	the	DET
ftr-320	200	62	extinguishment	extinguishment	NOUN
ftr-320	200	63	regulation	regulation	NOUN
ftr-320	200	64	.	.	PUNCT
ftr-320	201	1	22	22	NUM
ftr-320	202	1	thus	thus	ADV
ftr-320	202	2	,	,	PUNCT
ftr-320	202	3	although	although	SCONJ
ftr-320	202	4	there	there	PRON
ftr-320	202	5	was	be	VERB
ftr-320	202	6	a	a	DET
ftr-320	202	7	genuine	genuine	ADJ
ftr-320	202	8	issue	issue	NOUN
ftr-320	202	9	of	of	ADP
ftr-320	202	10	material	material	ADJ
ftr-320	202	11	fact	fact	NOUN
ftr-320	202	12	as	as	ADP
ftr-320	202	13	to	to	ADP
ftr-320	202	14	whether	whether	SCONJ
ftr-320	202	15	circumstances	circumstance	NOUN
ftr-320	202	16	could	could	AUX
ftr-320	202	17	arise	arise	VERB
ftr-320	202	18	that	that	PRON
ftr-320	202	19	would	would	AUX
ftr-320	202	20	trigger	trigger	VERB
ftr-320	202	21	the	the	DET
ftr-320	202	22	easement	easement	ADJ
ftr-320	202	23	deeds	deed	NOUN
ftr-320	202	24	‘	'	PUNCT
ftr-320	202	25	extinguishment	extinguishment	NOUN
ftr-320	202	26	provision	provision	NOUN
ftr-320	202	27	,	,	PUNCT
ftr-320	202	28	it	it	PRON
ftr-320	202	29	did	do	AUX
ftr-320	202	30	not	not	PART
ftr-320	202	31	preclude	preclude	VERB
ftr-320	202	32	the	the	DET
ftr-320	202	33	entry	entry	NOUN
ftr-320	202	34	of	of	ADP
ftr-320	202	35	summary	summary	NOUN
ftr-320	202	36	judgment	judgment	NOUN
ftr-320	202	37	on	on	ADP
ftr-320	202	38	the	the	DET
ftr-320	202	39	issue	issue	NOUN
ftr-320	202	40	of	of	ADP
ftr-320	202	41	whether	whether	SCONJ
ftr-320	202	42	the	the	DET
ftr-320	202	43	donations	donation	NOUN
ftr-320	202	44	failed	fail	VERB
ftr-320	202	45	to	to	PART
ftr-320	202	46	comply	comply	VERB
ftr-320	202	47	with	with	ADP
ftr-320	202	48	the	the	DET
ftr-320	202	49	extinguishment	extinguishment	NOUN
ftr-320	202	50	regulation	regulation	NOUN
ftr-320	202	51	.	.	PUNCT
ftr-320	203	1	as	as	SCONJ
ftr-320	203	2	the	the	DET
ftr-320	203	3	court	court	NOUN
ftr-320	203	4	explained	explain	VERB
ftr-320	203	5	:	:	PUNCT
ftr-320	203	6	―disputes	―dispute	NOUN
ftr-320	203	7	over	over	ADP
ftr-320	203	8	material	material	NOUN
ftr-320	203	9	facts	fact	NOUN
ftr-320	203	10	that	that	PRON
ftr-320	203	11	are	be	AUX
ftr-320	203	12	not	not	PART
ftr-320	203	13	outcome	outcome	NOUN
ftr-320	203	14	determinative	determinative	ADJ
ftr-320	203	15	do	do	AUX
ftr-320	203	16	not	not	PART
ftr-320	203	17	preclude	preclude	VERB
ftr-320	203	18	the	the	DET
ftr-320	203	19	entry	entry	NOUN
ftr-320	203	20	of	of	ADP
ftr-320	203	21	summary	summary	NOUN
ftr-320	203	22	judgment.‖	judgment.‖	PROPN
ftr-320	203	23	23	23	NUM
ftr-320	203	24	in	in	ADP
ftr-320	203	25	a	a	DET
ftr-320	203	26	subsequent	subsequent	ADJ
ftr-320	203	27	case	case	NOUN
ftr-320	203	28	,	,	PUNCT
ftr-320	203	29	mitchell	mitchell	PROPN
ftr-320	203	30	v.	v.	PROPN
ftr-320	203	31	commissioner	commissioner	PROPN
ftr-320	203	32	,	,	PUNCT
ftr-320	203	33	the	the	DET
ftr-320	203	34	tax	tax	NOUN
ftr-320	203	35	court	court	NOUN
ftr-320	203	36	similarly	similarly	ADV
ftr-320	203	37	held	hold	VERB
ftr-320	203	38	that	that	SCONJ
ftr-320	203	39	the	the	DET
ftr-320	203	40	so	so	ADV
ftr-320	203	41	-	-	PUNCT
ftr-320	203	42	remote	remote	ADJ
ftr-320	203	43	-	-	PUNCT
ftr-320	203	44	as	as	ADP
ftr-320	203	45	-	-	PUNCT
ftr-320	203	46	to	to	PART
ftr-320	203	47	-	-	PUNCT
ftr-320	203	48	be	be	AUX
ftr-320	203	49	-	-	PUNCT
ftr-320	203	50	negligible	negligible	ADJ
ftr-320	203	51	standard	standard	NOUN
ftr-320	203	52	could	could	AUX
ftr-320	203	53	not	not	PART
ftr-320	203	54	be	be	AUX
ftr-320	203	55	applied	apply	VERB
ftr-320	203	56	to	to	PART
ftr-320	203	57	excuse	excuse	VERB
ftr-320	203	58	the	the	DET
ftr-320	203	59	taxpayer‘s	taxpayer‘s	ADJ
ftr-320	203	60	failure	failure	NOUN
ftr-320	203	61	to	to	PART
ftr-320	203	62	comply	comply	VERB
ftr-320	203	63	with	with	ADP
ftr-320	203	64	the	the	DET
ftr-320	203	65	regulations	regulation	NOUN
ftr-320	203	66	‘	'	PUNCT
ftr-320	203	67	mortgage	mortgage	NOUN
ftr-320	203	68	subordination	subordination	NOUN
ftr-320	203	69	requirement	requirement	NOUN
ftr-320	203	70	.	.	PUNCT
ftr-320	204	1	24	24	NUM
ftr-320	204	2	the	the	DET
ftr-320	204	3	court	court	NOUN
ftr-320	204	4	also	also	ADV
ftr-320	204	5	took	take	VERB
ftr-320	204	6	the	the	DET
ftr-320	204	7	opportunity	opportunity	NOUN
ftr-320	204	8	to	to	PART
ftr-320	204	9	review	review	VERB
ftr-320	204	10	the	the	DET
ftr-320	204	11	decisions	decision	NOUN
ftr-320	204	12	that	that	PRON
ftr-320	204	13	had	have	AUX
ftr-320	204	14	been	be	AUX
ftr-320	204	15	rendered	render	VERB
ftr-320	204	16	thus	thus	ADV
ftr-320	204	17	far	far	ADV
ftr-320	204	18	on	on	ADP
ftr-320	204	19	the	the	DET
ftr-320	204	20	so	so	ADV
ftr-320	204	21	-	-	PUNCT
ftr-320	204	22	remote	remote	ADJ
ftr-320	204	23	-	-	PUNCT
ftr-320	204	24	as	as	ADP
ftr-320	204	25	-	-	PUNCT
ftr-320	204	26	to	to	ADP
ftr-320	204	27	20	20	NUM
ftr-320	204	28	.	.	PUNCT
ftr-320	205	1	kaufman	kaufman	PROPN
ftr-320	205	2	v.	v.	PROPN
ftr-320	205	3	commissioner	commissioner	PROPN
ftr-320	205	4	(	(	PUNCT
ftr-320	205	5	kaufman	kaufman	PROPN
ftr-320	205	6	ii	ii	PROPN
ftr-320	205	7	)	)	PUNCT
ftr-320	205	8	,	,	PUNCT
ftr-320	205	9	136	136	NUM
ftr-320	205	10	t.c	t.c	PROPN
ftr-320	205	11	.	.	PROPN
ftr-320	205	12	294	294	NUM
ftr-320	205	13	(	(	PUNCT
ftr-320	205	14	2011	2011	NUM
ftr-320	205	15	)	)	PUNCT
ftr-320	205	16	,	,	PUNCT
ftr-320	205	17	vacated	vacate	VERB
ftr-320	205	18	and	and	CCONJ
ftr-320	205	19	remanded	remand	VERB
ftr-320	205	20	in	in	ADP
ftr-320	205	21	part	part	NOUN
ftr-320	205	22	on	on	ADP
ftr-320	205	23	other	other	ADJ
ftr-320	205	24	grounds	ground	NOUN
ftr-320	205	25	,	,	PUNCT
ftr-320	205	26	kaufman	kaufman	PROPN
ftr-320	205	27	iii	iii	PROPN
ftr-320	205	28	,	,	PUNCT
ftr-320	205	29	687	687	NUM
ftr-320	205	30	f.3d	f.3d	NUM
ftr-320	205	31	21	21	NUM
ftr-320	205	32	(	(	PUNCT
ftr-320	205	33	1st	1st	ADJ
ftr-320	205	34	cir	cir	NOUN
ftr-320	205	35	.	.	PROPN
ftr-320	205	36	2012	2012	NUM
ftr-320	205	37	)	)	PUNCT
ftr-320	205	38	.	.	PUNCT
ftr-320	206	1	21	21	NUM
ftr-320	206	2	.	.	X
ftr-320	206	3	carpenter	carpenter	NOUN
ftr-320	206	4	,	,	PUNCT
ftr-320	206	5	103	103	NUM
ftr-320	206	6	t.c.m	t.c.m	NOUN
ftr-320	206	7	.	.	PUNCT
ftr-320	207	1	(	(	PUNCT
ftr-320	207	2	cch	cch	NOUN
ftr-320	207	3	)	)	PUNCT
ftr-320	207	4	at	at	ADP
ftr-320	207	5	1002	1002	NUM
ftr-320	207	6	-	-	SYM
ftr-320	207	7	03	03	NUM
ftr-320	207	8	,	,	PUNCT
ftr-320	207	9	t.c.m	t.c.m	INTJ
ftr-320	207	10	.	.	PUNCT
ftr-320	208	1	(	(	PUNCT
ftr-320	208	2	ria	ria	PROPN
ftr-320	208	3	)	)	PUNCT
ftr-320	208	4	¶	¶	PROPN
ftr-320	208	5	2012	2012	NUM
ftr-320	208	6	-	-	SYM
ftr-320	208	7	001	001	NUM
ftr-320	208	8	at	at	ADP
ftr-320	208	9	4–5	4–5	PROPN
ftr-320	208	10	.	.	PROPN
ftr-320	208	11	22	22	NUM
ftr-320	208	12	.	.	PUNCT
ftr-320	209	1	i	i	PRON
ftr-320	209	2	d.	d.	PROPN
ftr-320	209	3	,	,	PUNCT
ftr-320	209	4	103	103	NUM
ftr-320	209	5	t.c.m	t.c.m	NOUN
ftr-320	209	6	.	.	PUNCT
ftr-320	210	1	(	(	PUNCT
ftr-320	210	2	cch	cch	NOUN
ftr-320	210	3	)	)	PUNCT
ftr-320	210	4	at	at	ADP
ftr-320	210	5	1003	1003	NUM
ftr-320	210	6	,	,	PUNCT
ftr-320	210	7	t.c.m	t.c.m	INTJ
ftr-320	210	8	.	.	PUNCT
ftr-320	211	1	(	(	PUNCT
ftr-320	211	2	ria	ria	PROPN
ftr-320	211	3	)	)	PUNCT
ftr-320	211	4	¶	¶	PROPN
ftr-320	211	5	2012	2012	NUM
ftr-320	211	6	-	-	SYM
ftr-320	211	7	001	001	NUM
ftr-320	211	8	at	at	ADP
ftr-320	211	9	4	4	NUM
ftr-320	211	10	.	.	NOUN
ftr-320	211	11	23	23	NUM
ftr-320	211	12	.	.	PUNCT
ftr-320	212	1	i	i	PRON
ftr-320	212	2	d.	d.	PROPN
ftr-320	212	3	,	,	PUNCT
ftr-320	212	4	103	103	NUM
ftr-320	212	5	t.c.m	t.c.m	NOUN
ftr-320	212	6	.	.	PUNCT
ftr-320	213	1	(	(	PUNCT
ftr-320	213	2	cch	cch	NOUN
ftr-320	213	3	)	)	PUNCT
ftr-320	213	4	at	at	ADP
ftr-320	213	5	1003	1003	NUM
ftr-320	213	6	-	-	SYM
ftr-320	213	7	04	04	NUM
ftr-320	213	8	,	,	PUNCT
ftr-320	213	9	t.c.m	t.c.m	INTJ
ftr-320	213	10	.	.	PUNCT
ftr-320	214	1	(	(	PUNCT
ftr-320	214	2	ria	ria	PROPN
ftr-320	214	3	)	)	PUNCT
ftr-320	214	4	¶	¶	PROPN
ftr-320	214	5	2012	2012	NUM
ftr-320	214	6	-	-	SYM
ftr-320	214	7	001	001	NUM
ftr-320	214	8	at	at	ADP
ftr-320	214	9	4–5	4–5	PROPN
ftr-320	214	10	(	(	PUNCT
ftr-320	214	11	citing	cite	VERB
ftr-320	214	12	anderson	anderson	PROPN
ftr-320	214	13	v.	v.	PROPN
ftr-320	214	14	libberty	libberty	PROPN
ftr-320	214	15	lobby	lobby	PROPN
ftr-320	214	16	,	,	PUNCT
ftr-320	214	17	inc	inc	PROPN
ftr-320	214	18	.	.	PROPN
ftr-320	214	19	,	,	PUNCT
ftr-320	214	20	477	477	NUM
ftr-320	215	1	u.s	u.s	PROPN
ftr-320	215	2	.	.	PROPN
ftr-320	215	3	242	242	NUM
ftr-320	215	4	,	,	PUNCT
ftr-320	215	5	248	248	NUM
ftr-320	215	6	(	(	PUNCT
ftr-320	215	7	1986	1986	NUM
ftr-320	215	8	)	)	PUNCT
ftr-320	215	9	)	)	PUNCT
ftr-320	215	10	.	.	PUNCT
ftr-320	216	1	24	24	NUM
ftr-320	216	2	.	.	PUNCT
ftr-320	217	1	mitchell	mitchell	PROPN
ftr-320	217	2	v.	v.	PROPN
ftr-320	217	3	commissioner	commissioner	PROPN
ftr-320	217	4	,	,	PUNCT
ftr-320	217	5	tax	tax	NOUN
ftr-320	217	6	ct	ct	PROPN
ftr-320	217	7	.	.	PUNCT
ftr-320	217	8	rep	rep	PROPN
ftr-320	217	9	.	.	PROPN
ftr-320	217	10	(	(	PUNCT
ftr-320	217	11	cch	cch	PROPN
ftr-320	217	12	)	)	PUNCT
ftr-320	217	13	dec	dec	PROPN
ftr-320	217	14	.	.	PROPN
ftr-320	217	15	59	59	NUM
ftr-320	217	16	,	,	PUNCT
ftr-320	217	17	013	013	NUM
ftr-320	217	18	,	,	PUNCT
ftr-320	217	19	tax	tax	NOUN
ftr-320	217	20	ct	ct	PROPN
ftr-320	217	21	.	.	PUNCT
ftr-320	218	1	rep	rep	PROPN
ftr-320	218	2	.	.	PROPN
ftr-320	218	3	(	(	PUNCT
ftr-320	218	4	ria	ria	PROPN
ftr-320	218	5	)	)	PUNCT
ftr-320	218	6	dec	dec	PROPN
ftr-320	218	7	.	.	PROPN
ftr-320	219	1	138.16	138.16	NUM
ftr-320	219	2	(	(	PUNCT
ftr-320	219	3	2012	2012	NUM
ftr-320	219	4	)	)	PUNCT
ftr-320	219	5	.	.	PUNCT
ftr-320	220	1	regulation	regulation	NOUN
ftr-320	220	2	section	section	NOUN
ftr-320	220	3	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-320	220	4	)	)	PUNCT
ftr-320	221	1	,	,	PUNCT
ftr-320	221	2	the	the	DET
ftr-320	221	3	mortgage	mortgage	NOUN
ftr-320	221	4	subordination	subordination	NOUN
ftr-320	221	5	regulation	regulation	NOUN
ftr-320	221	6	,	,	PUNCT
ftr-320	221	7	provides	provide	VERB
ftr-320	221	8	that	that	SCONJ
ftr-320	221	9	―no	―no	NUM
ftr-320	221	10	deduction	deduction	NOUN
ftr-320	221	11	will	will	AUX
ftr-320	221	12	be	be	AUX
ftr-320	221	13	permitted	permit	VERB
ftr-320	221	14	.	.	PUNCT
ftr-320	221	15	.	.	PUNCT
ftr-320	221	16	.	.	PUNCT
ftr-320	222	1	for	for	ADP
ftr-320	222	2	an	an	DET
ftr-320	222	3	interest	interest	NOUN
ftr-320	222	4	in	in	ADP
ftr-320	222	5	property	property	NOUN
ftr-320	222	6	which	which	PRON
ftr-320	222	7	is	be	AUX
ftr-320	222	8	subject	subject	ADJ
ftr-320	222	9	to	to	ADP
ftr-320	222	10	a	a	DET
ftr-320	222	11	mortgage	mortgage	NOUN
ftr-320	222	12	unless	unless	SCONJ
ftr-320	222	13	the	the	DET
ftr-320	222	14	mortgagee	mortgagee	NOUN
ftr-320	222	15	subordinates	subordinate	VERB
ftr-320	222	16	its	its	PRON
ftr-320	222	17	rights	right	NOUN
ftr-320	222	18	in	in	ADP
ftr-320	222	19	the	the	DET
ftr-320	222	20	property	property	NOUN
ftr-320	222	21	to	to	ADP
ftr-320	222	22	the	the	DET
ftr-320	222	23	right	right	NOUN
ftr-320	222	24	of	of	ADP
ftr-320	222	25	the	the	DET
ftr-320	222	26	qualified	qualified	ADJ
ftr-320	222	27	organization	organization	NOUN
ftr-320	222	28	to	to	PART
ftr-320	222	29	enforce	enforce	VERB
ftr-320	222	30	the	the	DET
ftr-320	222	31	conservation	conservation	NOUN
ftr-320	222	32	purposes	purpose	NOUN
ftr-320	222	33	of	of	ADP
ftr-320	222	34	the	the	DET
ftr-320	222	35	gift	gift	NOUN
ftr-320	222	36	in	in	ADP
ftr-320	222	37	perpetuity.‖	perpetuity.‖	PROPN
ftr-320	222	38	in	in	ADP
ftr-320	222	39	mitchell	mitchell	PROPN
ftr-320	222	40	,	,	PUNCT
ftr-320	222	41	the	the	DET
ftr-320	222	42	conservation	conservation	NOUN
ftr-320	222	43	easement	easement	ADJ
ftr-320	222	44	donor	donor	NOUN
ftr-320	222	45	failed	fail	VERB
ftr-320	222	46	to	to	PART
ftr-320	222	47	obtain	obtain	VERB
ftr-320	222	48	a	a	DET
ftr-320	222	49	subordination	subordination	NOUN
ftr-320	222	50	agreement	agreement	NOUN
ftr-320	222	51	from	from	ADP
ftr-320	222	52	the	the	DET
ftr-320	222	53	holder	holder	NOUN
ftr-320	222	54	of	of	ADP
ftr-320	222	55	an	an	DET
ftr-320	222	56	outstanding	outstanding	ADJ
ftr-320	222	57	mortgage	mortgage	NOUN
ftr-320	222	58	on	on	ADP
ftr-320	222	59	the	the	DET
ftr-320	222	60	subject	subject	NOUN
ftr-320	222	61	property	property	NOUN
ftr-320	222	62	until	until	ADP
ftr-320	222	63	two	two	NUM
ftr-320	222	64	years	year	NOUN
ftr-320	222	65	following	follow	VERB
ftr-320	222	66	the	the	DET
ftr-320	222	67	donation	donation	NOUN
ftr-320	222	68	.	.	PUNCT
ftr-320	223	1	the	the	DET
ftr-320	223	2	donor	donor	NOUN
ftr-320	223	3	argued	argue	VERB
ftr-320	223	4	that	that	SCONJ
ftr-320	223	5	such	such	ADJ
ftr-320	223	6	failure	failure	NOUN
ftr-320	223	7	could	could	AUX
ftr-320	223	8	be	be	AUX
ftr-320	223	9	excused	excuse	VERB
ftr-320	223	10	because	because	SCONJ
ftr-320	223	11	the	the	DET
ftr-320	223	12	probability	probability	NOUN
ftr-320	223	13	that	that	SCONJ
ftr-320	223	14	the	the	DET
ftr-320	223	15	donor	donor	NOUN
ftr-320	223	16	would	would	AUX
ftr-320	223	17	have	have	AUX
ftr-320	223	18	defaulted	default	VERB
ftr-320	223	19	on	on	ADP
ftr-320	223	20	the	the	DET
ftr-320	223	21	mortgage	mortgage	NOUN
ftr-320	223	22	(	(	PUNCT
ftr-320	223	23	and	and	CCONJ
ftr-320	223	24	the	the	DET
ftr-320	223	25	easement	easement	NOUN
ftr-320	223	26	would	would	AUX
ftr-320	223	27	be	be	AUX
ftr-320	223	28	eliminated	eliminate	VERB
ftr-320	223	29	)	)	PUNCT
ftr-320	223	30	during	during	ADP
ftr-320	223	31	the	the	DET
ftr-320	223	32	two	two	NUM
ftr-320	223	33	year	year	NOUN
ftr-320	223	34	period	period	NOUN
ftr-320	223	35	was	be	AUX
ftr-320	223	36	so	so	ADV
ftr-320	223	37	remote	remote	ADJ
ftr-320	223	38	as	as	SCONJ
ftr-320	223	39	to	to	PART
ftr-320	223	40	be	be	AUX
ftr-320	223	41	negligible	negligible	ADJ
ftr-320	223	42	.	.	PUNCT
ftr-320	224	1	the	the	DET
ftr-320	224	2	tax	tax	NOUN
ftr-320	224	3	court	court	NOUN
ftr-320	224	4	rejected	reject	VERB
ftr-320	224	5	that	that	DET
ftr-320	224	6	argument	argument	NOUN
ftr-320	224	7	,	,	PUNCT
ftr-320	224	8	noting	note	VERB
ftr-320	224	9	that	that	SCONJ
ftr-320	224	10	the	the	DET
ftr-320	224	11	requirements	requirement	NOUN
ftr-320	224	12	of	of	ADP
ftr-320	224	13	the	the	DET
ftr-320	224	14	mortgage	mortgage	NOUN
ftr-320	224	15	subordination	subordination	NOUN
ftr-320	224	16	regulation	regulation	NOUN
ftr-320	224	17	are	be	AUX
ftr-320	224	18	strict	strict	ADJ
ftr-320	224	19	requirements	requirement	NOUN
ftr-320	224	20	that	that	PRON
ftr-320	224	21	may	may	AUX
ftr-320	224	22	not	not	PART
ftr-320	224	23	be	be	AUX
ftr-320	224	24	avoided	avoid	VERB
ftr-320	224	25	by	by	ADP
ftr-320	224	26	invoking	invoke	VERB
ftr-320	224	27	the	the	DET
ftr-320	224	28	so	so	ADV
ftr-320	224	29	-	-	PUNCT
ftr-320	224	30	remote	remote	ADJ
ftr-320	224	31	-	-	PUNCT
ftr-320	224	32	as	as	ADP
ftr-320	224	33	-	-	PUNCT
ftr-320	224	34	to	to	PART
ftr-320	224	35	-	-	PUNCT
ftr-320	224	36	be	be	AUX
ftr-320	224	37	-	-	PUNCT
ftr-320	224	38	negligible	negligible	ADJ
ftr-320	224	39	standard	standard	NOUN
ftr-320	224	40	.	.	PUNCT
ftr-320	225	1	i	i	PRON
ftr-320	225	2	d.	d.	PROPN
ftr-320	225	3	,	,	PUNCT
ftr-320	225	4	tax	tax	PROPN
ftr-320	225	5	ct	ct	PROPN
ftr-320	225	6	.	.	PUNCT
ftr-320	226	1	rep	rep	PROPN
ftr-320	226	2	.	.	PROPN
ftr-320	226	3	(	(	PUNCT
ftr-320	226	4	cch	cch	PROPN
ftr-320	226	5	)	)	PUNCT
ftr-320	226	6	dec	dec	PROPN
ftr-320	226	7	.	.	PROPN
ftr-320	226	8	59	59	NUM
ftr-320	226	9	,	,	PUNCT
ftr-320	226	10	013	013	NUM
ftr-320	226	11	,	,	PUNCT
ftr-320	226	12	at	at	ADP
ftr-320	226	13	4637	4637	NUM
ftr-320	226	14	,	,	PUNCT
ftr-320	226	15	tax	tax	NOUN
ftr-320	226	16	ct	ct	PROPN
ftr-320	226	17	.	.	PUNCT
ftr-320	227	1	rep	rep	PROPN
ftr-320	227	2	.	.	PROPN
ftr-320	227	3	(	(	PUNCT
ftr-320	227	4	ria	ria	PROPN
ftr-320	227	5	)	)	PUNCT
ftr-320	227	6	dec	dec	PROPN
ftr-320	227	7	.	.	PROPN
ftr-320	228	1	138.16	138.16	NUM
ftr-320	228	2	,	,	PUNCT
ftr-320	228	3	at	at	ADP
ftr-320	228	4	195	195	NUM
ftr-320	228	5	.	.	NOUN
ftr-320	228	6	2012	2012	NUM
ftr-320	228	7	]	]	PUNCT
ftr-320	228	8	tax	tax	NOUN
ftr-320	228	9	-	-	PUNCT
ftr-320	228	10	deductible	deductible	ADJ
ftr-320	228	11	conservation	conservation	NOUN
ftr-320	228	12	easements	easement	NOUN
ftr-320	228	13	227	227	NUM
ftr-320	228	14	be	be	ADJ
ftr-320	228	15	-	-	PUNCT
ftr-320	228	16	negligible	negligible	ADJ
ftr-320	228	17	issue	issue	NOUN
ftr-320	228	18	.	.	PUNCT
ftr-320	229	1	it	it	PRON
ftr-320	229	2	explained	explain	VERB
ftr-320	229	3	that	that	SCONJ
ftr-320	229	4	the	the	DET
ftr-320	229	5	so	so	ADV
ftr-320	229	6	-	-	PUNCT
ftr-320	229	7	remote	remote	ADJ
ftr-320	229	8	-	-	PUNCT
ftr-320	229	9	as	as	ADP
ftr-320	229	10	-	-	PUNCT
ftr-320	229	11	to	to	PART
ftr-320	229	12	-	-	PUNCT
ftr-320	229	13	be	be	AUX
ftr-320	229	14	-	-	PUNCT
ftr-320	229	15	negligible	negligible	ADJ
ftr-320	229	16	standard	standard	NOUN
ftr-320	229	17	could	could	AUX
ftr-320	229	18	not	not	PART
ftr-320	229	19	be	be	AUX
ftr-320	229	20	used	use	VERB
ftr-320	229	21	to	to	PART
ftr-320	229	22	avoid	avoid	VERB
ftr-320	229	23	the	the	DET
ftr-320	229	24	mortgage	mortgage	NOUN
ftr-320	229	25	subordination	subordination	NOUN
ftr-320	229	26	requirement	requirement	NOUN
ftr-320	229	27	of	of	ADP
ftr-320	229	28	regulation	regulation	NOUN
ftr-320	229	29	section	section	NOUN
ftr-320	229	30	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-320	229	31	)	)	PUNCT
ftr-320	229	32	,	,	PUNCT
ftr-320	229	33	25	25	NUM
ftr-320	229	34	the	the	DET
ftr-320	229	35	judicial	judicial	ADJ
ftr-320	229	36	proceeding	proceeding	NOUN
ftr-320	229	37	requirement	requirement	NOUN
ftr-320	229	38	of	of	ADP
ftr-320	229	39	regulation	regulation	NOUN
ftr-320	229	40	section	section	NOUN
ftr-320	229	41	1.170a-14(g)(6)(i	1.170a-14(g)(6)(i	NUM
ftr-320	229	42	)	)	PUNCT
ftr-320	229	43	,	,	PUNCT
ftr-320	229	44	26	26	NUM
ftr-320	229	45	or	or	CCONJ
ftr-320	229	46	the	the	DET
ftr-320	229	47	proceeds	proceed	NOUN
ftr-320	229	48	requirement	requirement	NOUN
ftr-320	229	49	of	of	ADP
ftr-320	229	50	regulation	regulation	NOUN
ftr-320	229	51	section	section	NOUN
ftr-320	229	52	1.170a-14(g)(6)(ii	1.170a-14(g)(6)(ii	NUM
ftr-320	229	53	)	)	PUNCT
ftr-320	229	54	.	.	PUNCT
ftr-320	230	1	27	27	NUM
ftr-320	230	2	the	the	DET
ftr-320	230	3	tax	tax	NOUN
ftr-320	230	4	court	court	NOUN
ftr-320	230	5	in	in	ADP
ftr-320	230	6	mitchell	mitchell	PROPN
ftr-320	230	7	also	also	ADV
ftr-320	230	8	held	hold	VERB
ftr-320	230	9	that	that	SCONJ
ftr-320	230	10	the	the	DET
ftr-320	230	11	d.c	d.c	PROPN
ftr-320	230	12	.	.	PUNCT
ftr-320	231	1	circuit‘s	circuit‘s	NOUN
ftr-320	231	2	holding	hold	VERB
ftr-320	231	3	in	in	ADP
ftr-320	231	4	commissioner	commissioner	PROPN
ftr-320	231	5	v.	v.	PROPN
ftr-320	231	6	simmons	simmon	NOUN
ftr-320	231	7	was	be	AUX
ftr-320	231	8	distinguishable	distinguishable	ADJ
ftr-320	231	9	.	.	PUNCT
ftr-320	232	1	28	28	NUM
ftr-320	232	2	in	in	ADP
ftr-320	232	3	simmons	simmon	NOUN
ftr-320	233	1	,	,	PUNCT
ftr-320	233	2	the	the	DET
ftr-320	233	3	irs	irs	PROPN
ftr-320	233	4	argued	argue	VERB
ftr-320	233	5	that	that	SCONJ
ftr-320	233	6	two	two	NUM
ftr-320	233	7	façade	façade	NOUN
ftr-320	233	8	easements	easement	NOUN
ftr-320	233	9	failed	fail	VERB
ftr-320	233	10	the	the	DET
ftr-320	233	11	perpetuity	perpetuity	NOUN
ftr-320	233	12	requirement	requirement	NOUN
ftr-320	233	13	in	in	ADP
ftr-320	233	14	section	section	NOUN
ftr-320	233	15	170(h	170(h	PROPN
ftr-320	233	16	)	)	PUNCT
ftr-320	233	17	because	because	SCONJ
ftr-320	233	18	each	each	DET
ftr-320	233	19	easement	easement	NOUN
ftr-320	233	20	deed	deed	NOUN
ftr-320	233	21	provided	provide	VERB
ftr-320	233	22	that	that	SCONJ
ftr-320	233	23	the	the	DET
ftr-320	233	24	holder	holder	NOUN
ftr-320	233	25	had	have	VERB
ftr-320	233	26	the	the	DET
ftr-320	233	27	right	right	NOUN
ftr-320	233	28	to	to	PART
ftr-320	233	29	consent	consent	VERB
ftr-320	233	30	to	to	ADP
ftr-320	233	31	changes	change	NOUN
ftr-320	233	32	or	or	CCONJ
ftr-320	233	33	abandon	abandon	VERB
ftr-320	233	34	some	some	PRON
ftr-320	233	35	or	or	CCONJ
ftr-320	233	36	all	all	PRON
ftr-320	233	37	of	of	ADP
ftr-320	233	38	its	its	PRON
ftr-320	233	39	rights	right	NOUN
ftr-320	233	40	under	under	ADP
ftr-320	233	41	the	the	DET
ftr-320	233	42	easement	easement	NOUN
ftr-320	233	43	.	.	PUNCT
ftr-320	234	1	the	the	DET
ftr-320	234	2	d.c	d.c	PROPN
ftr-320	234	3	.	.	PROPN
ftr-320	234	4	circuit	circuit	PROPN
ftr-320	234	5	held	hold	VERB
ftr-320	234	6	for	for	ADP
ftr-320	234	7	the	the	DET
ftr-320	234	8	taxpayers	taxpayer	NOUN
ftr-320	234	9	,	,	PUNCT
ftr-320	234	10	in	in	ADP
ftr-320	234	11	part	part	NOUN
ftr-320	234	12	because	because	SCONJ
ftr-320	234	13	it	it	PRON
ftr-320	234	14	found	find	VERB
ftr-320	234	15	that	that	SCONJ
ftr-320	234	16	the	the	DET
ftr-320	234	17	possibility	possibility	NOUN
ftr-320	234	18	the	the	DET
ftr-320	234	19	donee	donee	NOUN
ftr-320	234	20	would	would	AUX
ftr-320	234	21	abandon	abandon	VERB
ftr-320	234	22	its	its	PRON
ftr-320	234	23	rights	right	NOUN
ftr-320	234	24	under	under	ADP
ftr-320	234	25	the	the	DET
ftr-320	234	26	easements	easement	NOUN
ftr-320	234	27	was	be	AUX
ftr-320	234	28	so	so	ADV
ftr-320	234	29	remote	remote	ADJ
ftr-320	234	30	as	as	SCONJ
ftr-320	234	31	to	to	PART
ftr-320	234	32	be	be	AUX
ftr-320	234	33	negligible	negligible	ADJ
ftr-320	234	34	.	.	PUNCT
ftr-320	235	1	29	29	NUM
ftr-320	236	1	in	in	ADP
ftr-320	236	2	distinguishing	distinguish	VERB
ftr-320	236	3	simmons	simmon	NOUN
ftr-320	236	4	,	,	PUNCT
ftr-320	236	5	the	the	DET
ftr-320	236	6	tax	tax	NOUN
ftr-320	236	7	court	court	NOUN
ftr-320	236	8	in	in	ADP
ftr-320	236	9	mitchell	mitchell	PROPN
ftr-320	236	10	explained	explain	VERB
ftr-320	236	11	that	that	SCONJ
ftr-320	236	12	the	the	DET
ftr-320	236	13	d.c	d.c	PROPN
ftr-320	236	14	.	.	PROPN
ftr-320	236	15	circuit	circuit	PROPN
ftr-320	236	16	applied	apply	VERB
ftr-320	236	17	the	the	DET
ftr-320	236	18	so	so	ADV
ftr-320	236	19	-	-	PUNCT
ftr-320	236	20	remote	remote	ADJ
ftr-320	236	21	-	-	PUNCT
ftr-320	236	22	as	as	ADP
ftr-320	236	23	-	-	PUNCT
ftr-320	236	24	to	to	ADP
ftr-320	236	25	-	-	PUNCT
ftr-320	236	26	benegligible	benegligible	ADJ
ftr-320	236	27	standard	standard	ADJ
ftr-320	236	28	―to	―to	NOUN
ftr-320	236	29	defeat	defeat	VERB
ftr-320	236	30	a	a	DET
ftr-320	236	31	general	general	ADJ
ftr-320	236	32	argument	argument	NOUN
ftr-320	236	33	made	make	VERB
ftr-320	236	34	by	by	ADP
ftr-320	236	35	the	the	DET
ftr-320	236	36	commissioner	commissioner	NOUN
ftr-320	236	37	as	as	ADP
ftr-320	236	38	to	to	ADP
ftr-320	236	39	the	the	DET
ftr-320	236	40	conservation	conservation	NOUN
ftr-320	236	41	easement‘s	easement‘s	NOUN
ftr-320	236	42	grant	grant	VERB
ftr-320	236	43	in	in	ADP
ftr-320	236	44	perpetuity;‖	perpetuity;‖	PROPN
ftr-320	236	45	the	the	DET
ftr-320	236	46	d.c	d.c	PROPN
ftr-320	236	47	.	.	PROPN
ftr-320	236	48	circuit	circuit	PROPN
ftr-320	236	49	did	do	AUX
ftr-320	236	50	not	not	PART
ftr-320	236	51	apply	apply	VERB
ftr-320	236	52	that	that	DET
ftr-320	236	53	standard	standard	NOUN
ftr-320	236	54	to	to	PART
ftr-320	236	55	defeat	defeat	VERB
ftr-320	236	56	a	a	DET
ftr-320	236	57	specific	specific	ADJ
ftr-320	236	58	subparagraph	subparagraph	NOUN
ftr-320	236	59	of	of	ADP
ftr-320	236	60	regulation	regulation	NOUN
ftr-320	236	61	section	section	NOUN
ftr-320	236	62	1.170a-14(g	1.170a-14(g	NUM
ftr-320	236	63	)	)	PUNCT
ftr-320	236	64	.	.	PUNCT
ftr-320	237	1	30	30	NUM
ftr-320	237	2	carpenter	carpenter	NOUN
ftr-320	237	3	and	and	CCONJ
ftr-320	237	4	mitchell	mitchell	PROPN
ftr-320	237	5	suggest	suggest	VERB
ftr-320	237	6	that	that	SCONJ
ftr-320	237	7	it	it	PRON
ftr-320	237	8	is	be	AUX
ftr-320	237	9	unlikely	unlikely	ADJ
ftr-320	237	10	the	the	DET
ftr-320	237	11	so	so	ADV
ftr-320	237	12	-	-	PUNCT
ftr-320	237	13	remote	remote	ADJ
ftr-320	237	14	-	-	PUNCT
ftr-320	237	15	asto	asto	NOUN
ftr-320	237	16	-	-	PUNCT
ftr-320	237	17	be	be	AUX
ftr-320	237	18	-	-	PUNCT
ftr-320	237	19	negligible	negligible	ADJ
ftr-320	237	20	standard	standard	NOUN
ftr-320	237	21	can	can	AUX
ftr-320	237	22	be	be	AUX
ftr-320	237	23	successfully	successfully	ADV
ftr-320	237	24	invoked	invoke	VERB
ftr-320	237	25	to	to	PART
ftr-320	237	26	avoid	avoid	VERB
ftr-320	237	27	any	any	PRON
ftr-320	237	28	of	of	ADP
ftr-320	237	29	the	the	DET
ftr-320	237	30	specific	specific	ADJ
ftr-320	237	31	requirements	requirement	NOUN
ftr-320	237	32	set	set	VERB
ftr-320	237	33	forth	forth	ADP
ftr-320	237	34	in	in	ADP
ftr-320	237	35	section	section	NOUN
ftr-320	237	36	170(h	170(h	PROPN
ftr-320	237	37	)	)	PUNCT
ftr-320	237	38	and	and	CCONJ
ftr-320	237	39	the	the	DET
ftr-320	237	40	regulations	regulation	NOUN
ftr-320	237	41	.	.	PUNCT
ftr-320	238	1	that	that	PRON
ftr-320	238	2	would	would	AUX
ftr-320	238	3	be	be	AUX
ftr-320	238	4	both	both	ADV
ftr-320	238	5	appropriate	appropriate	ADJ
ftr-320	238	6	and	and	CCONJ
ftr-320	238	7	sensible	sensible	ADJ
ftr-320	238	8	.	.	PUNCT
ftr-320	239	1	the	the	DET
ftr-320	239	2	specific	specific	ADJ
ftr-320	239	3	requirements	requirement	NOUN
ftr-320	239	4	in	in	ADP
ftr-320	239	5	section	section	NOUN
ftr-320	239	6	170(h	170(h	PROPN
ftr-320	239	7	)	)	PUNCT
ftr-320	239	8	and	and	CCONJ
ftr-320	239	9	the	the	DET
ftr-320	239	10	regulations	regulation	NOUN
ftr-320	239	11	establish	establish	VERB
ftr-320	239	12	bright	bright	ADJ
ftr-320	239	13	-	-	PUNCT
ftr-320	239	14	line	line	NOUN
ftr-320	239	15	rules	rule	NOUN
ftr-320	239	16	that	that	PRON
ftr-320	239	17	promote	promote	VERB
ftr-320	239	18	efficient	efficient	ADJ
ftr-320	239	19	and	and	CCONJ
ftr-320	239	20	equitable	equitable	ADJ
ftr-320	239	21	administration	administration	NOUN
ftr-320	239	22	of	of	ADP
ftr-320	239	23	the	the	DET
ftr-320	239	24	federal	federal	ADJ
ftr-320	239	25	tax	tax	NOUN
ftr-320	239	26	incentive	incentive	NOUN
ftr-320	239	27	program	program	NOUN
ftr-320	239	28	.	.	PUNCT
ftr-320	240	1	if	if	SCONJ
ftr-320	240	2	individual	individual	ADJ
ftr-320	240	3	taxpayers	taxpayer	NOUN
ftr-320	240	4	could	could	AUX
ftr-320	240	5	fail	fail	VERB
ftr-320	240	6	to	to	PART
ftr-320	240	7	comply	comply	VERB
ftr-320	240	8	with	with	ADP
ftr-320	240	9	those	those	DET
ftr-320	240	10	requirements	requirement	NOUN
ftr-320	240	11	and	and	CCONJ
ftr-320	240	12	claim	claim	VERB
ftr-320	240	13	that	that	SCONJ
ftr-320	240	14	their	their	PRON
ftr-320	240	15	donations	donation	NOUN
ftr-320	240	16	are	be	AUX
ftr-320	240	17	nonetheless	nonetheless	ADV
ftr-320	240	18	deductible	deductible	ADJ
ftr-320	240	19	because	because	SCONJ
ftr-320	240	20	the	the	DET
ftr-320	240	21	possibility	possibility	NOUN
ftr-320	240	22	of	of	ADP
ftr-320	240	23	defeat	defeat	NOUN
ftr-320	240	24	of	of	ADP
ftr-320	240	25	the	the	DET
ftr-320	240	26	gift	gift	NOUN
ftr-320	240	27	is	be	AUX
ftr-320	240	28	so	so	ADV
ftr-320	240	29	remote	remote	ADJ
ftr-320	240	30	as	as	SCONJ
ftr-320	240	31	to	to	PART
ftr-320	240	32	be	be	AUX
ftr-320	240	33	negligible	negligible	ADJ
ftr-320	240	34	,	,	PUNCT
ftr-320	240	35	the	the	DET
ftr-320	240	36	irs	irs	PROPN
ftr-320	240	37	and	and	CCONJ
ftr-320	240	38	the	the	DET
ftr-320	240	39	courts	court	NOUN
ftr-320	240	40	would	would	AUX
ftr-320	240	41	be	be	AUX
ftr-320	240	42	required	require	VERB
ftr-320	240	43	to	to	PART
ftr-320	240	44	engage	engage	VERB
ftr-320	240	45	in	in	ADP
ftr-320	240	46	an	an	DET
ftr-320	240	47	almost	almost	ADV
ftr-320	240	48	endless	endless	ADJ
ftr-320	240	49	series	series	NOUN
ftr-320	240	50	of	of	ADP
ftr-320	240	51	probability	probability	NOUN
ftr-320	240	52	assessments	assessment	NOUN
ftr-320	240	53	with	with	ADP
ftr-320	240	54	regard	regard	NOUN
ftr-320	240	55	to	to	ADP
ftr-320	240	56	each	each	DET
ftr-320	240	57	individual	individual	ADJ
ftr-320	240	58	conservation	conservation	NOUN
ftr-320	240	59	easement	easement	NOUN
ftr-320	240	60	donation	donation	NOUN
ftr-320	240	61	.	.	PUNCT
ftr-320	241	1	by	by	ADP
ftr-320	241	2	including	include	VERB
ftr-320	241	3	specific	specific	ADJ
ftr-320	241	4	requirements	requirement	NOUN
ftr-320	241	5	in	in	ADP
ftr-320	241	6	section	section	NOUN
ftr-320	241	7	170(h	170(h	PROPN
ftr-320	241	8	)	)	PUNCT
ftr-320	241	9	and	and	CCONJ
ftr-320	241	10	the	the	DET
ftr-320	241	11	regulations	regulation	NOUN
ftr-320	241	12	,	,	PUNCT
ftr-320	241	13	25	25	NUM
ftr-320	241	14	.	.	PUNCT
ftr-320	241	15	see	see	VERB
ftr-320	241	16	i	i	PRON
ftr-320	241	17	d.	d.	PROPN
ftr-320	241	18	26	26	NUM
ftr-320	241	19	.	.	PUNCT
ftr-320	242	1	see	see	VERB
ftr-320	242	2	i	i	PRON
ftr-320	242	3	d.	d.	PROPN
ftr-320	242	4	,	,	PUNCT
ftr-320	242	5	tax	tax	PROPN
ftr-320	242	6	ct	ct	PROPN
ftr-320	242	7	.	.	PUNCT
ftr-320	243	1	rep	rep	PROPN
ftr-320	243	2	.	.	PROPN
ftr-320	243	3	(	(	PUNCT
ftr-320	243	4	cch	cch	PROPN
ftr-320	243	5	)	)	PUNCT
ftr-320	243	6	dec	dec	PROPN
ftr-320	243	7	.	.	PROPN
ftr-320	243	8	59,013	59,013	NUM
ftr-320	243	9	,	,	PUNCT
ftr-320	243	10	at	at	ADP
ftr-320	243	11	4636–37	4636–37	NOUN
ftr-320	243	12	,	,	PUNCT
ftr-320	243	13	tax	tax	NOUN
ftr-320	243	14	ct	ct	PROPN
ftr-320	243	15	.	.	PUNCT
ftr-320	244	1	rep	rep	PROPN
ftr-320	244	2	.	.	PROPN
ftr-320	244	3	(	(	PUNCT
ftr-320	244	4	ria	ria	PROPN
ftr-320	244	5	)	)	PUNCT
ftr-320	244	6	dec	dec	PROPN
ftr-320	244	7	.	.	PROPN
ftr-320	245	1	138.16	138.16	NUM
ftr-320	245	2	at	at	ADP
ftr-320	245	3	194–95	194–95	NUM
ftr-320	245	4	(	(	PUNCT
ftr-320	245	5	citing	cite	VERB
ftr-320	245	6	to	to	ADP
ftr-320	245	7	kaufman	kaufman	PROPN
ftr-320	245	8	ii	ii	PROPN
ftr-320	245	9	,	,	PUNCT
ftr-320	245	10	136	136	NUM
ftr-320	245	11	t.c	t.c	PROPN
ftr-320	245	12	.	.	PROPN
ftr-320	245	13	294	294	NUM
ftr-320	245	14	;	;	PUNCT
ftr-320	245	15	carpenter	carpenter	NOUN
ftr-320	245	16	,	,	PUNCT
ftr-320	245	17	103	103	NUM
ftr-320	245	18	t.c.m	t.c.m	NOUN
ftr-320	245	19	.	.	PUNCT
ftr-320	246	1	(	(	PUNCT
ftr-320	246	2	cch	cch	PROPN
ftr-320	246	3	)	)	PUNCT
ftr-320	246	4	1001	1001	NUM
ftr-320	246	5	,	,	PUNCT
ftr-320	246	6	t.c.m	t.c.m	INTJ
ftr-320	246	7	.	.	PUNCT
ftr-320	247	1	(	(	PUNCT
ftr-320	247	2	ria	ria	PROPN
ftr-320	247	3	)	)	PUNCT
ftr-320	247	4	¶	¶	PROPN
ftr-320	247	5	2012	2012	NUM
ftr-320	247	6	-	-	SYM
ftr-320	247	7	001	001	NUM
ftr-320	247	8	)	)	PUNCT
ftr-320	247	9	.	.	PUNCT
ftr-320	248	1	27	27	NUM
ftr-320	248	2	.	.	PUNCT
ftr-320	249	1	see	see	VERB
ftr-320	249	2	i	i	PRON
ftr-320	249	3	d.	d.	PROPN
ftr-320	249	4	(	(	PUNCT
ftr-320	249	5	citing	cite	VERB
ftr-320	249	6	to	to	ADP
ftr-320	249	7	kaufman	kaufman	PROPN
ftr-320	249	8	ii	ii	PROPN
ftr-320	249	9	,	,	PUNCT
ftr-320	249	10	136	136	NUM
ftr-320	249	11	t.c	t.c	PROPN
ftr-320	249	12	.	.	PROPN
ftr-320	249	13	294	294	NUM
ftr-320	249	14	;	;	PUNCT
ftr-320	249	15	carpenter	carpenter	NOUN
ftr-320	249	16	,	,	PUNCT
ftr-320	249	17	103	103	NUM
ftr-320	249	18	t.c.m	t.c.m	NOUN
ftr-320	249	19	.	.	PUNCT
ftr-320	250	1	(	(	PUNCT
ftr-320	250	2	cch	cch	PROPN
ftr-320	250	3	)	)	PUNCT
ftr-320	250	4	1001	1001	NUM
ftr-320	250	5	,	,	PUNCT
ftr-320	250	6	t.c.m	t.c.m	INTJ
ftr-320	250	7	.	.	PUNCT
ftr-320	251	1	(	(	PUNCT
ftr-320	251	2	ria	ria	PROPN
ftr-320	251	3	)	)	PUNCT
ftr-320	251	4	¶	¶	PROPN
ftr-320	251	5	2012	2012	NUM
ftr-320	251	6	-	-	SYM
ftr-320	251	7	001	001	NUM
ftr-320	251	8	)	)	PUNCT
ftr-320	251	9	.	.	PUNCT
ftr-320	252	1	28	28	NUM
ftr-320	252	2	.	.	PUNCT
ftr-320	253	1	mitchell	mitchell	PROPN
ftr-320	253	2	,	,	PUNCT
ftr-320	253	3	tax	tax	PROPN
ftr-320	253	4	ct	ct	PROPN
ftr-320	253	5	.	.	PUNCT
ftr-320	254	1	rep	rep	PROPN
ftr-320	254	2	.	.	PROPN
ftr-320	254	3	(	(	PUNCT
ftr-320	254	4	cch	cch	PROPN
ftr-320	254	5	)	)	PUNCT
ftr-320	254	6	dec	dec	PROPN
ftr-320	254	7	.	.	PROPN
ftr-320	254	8	59	59	NUM
ftr-320	254	9	,	,	PUNCT
ftr-320	254	10	013	013	NUM
ftr-320	254	11	,	,	PUNCT
ftr-320	254	12	at	at	ADP
ftr-320	254	13	4637	4637	NUM
ftr-320	254	14	,	,	PUNCT
ftr-320	254	15	tax	tax	NOUN
ftr-320	254	16	ct	ct	PROPN
ftr-320	254	17	.	.	PUNCT
ftr-320	255	1	rep	rep	PROPN
ftr-320	255	2	.	.	PROPN
ftr-320	255	3	(	(	PUNCT
ftr-320	255	4	ria	ria	PROPN
ftr-320	255	5	)	)	PUNCT
ftr-320	255	6	dec	dec	PROPN
ftr-320	255	7	.	.	PROPN
ftr-320	256	1	138.16	138.16	NUM
ftr-320	256	2	at	at	ADP
ftr-320	256	3	195	195	NUM
ftr-320	256	4	;	;	PUNCT
ftr-320	256	5	commissioner	commissioner	PROPN
ftr-320	256	6	v.	v.	PROPN
ftr-320	256	7	simmons	simmon	NOUN
ftr-320	256	8	,	,	PUNCT
ftr-320	256	9	646	646	NUM
ftr-320	256	10	f.3d	f.3d	NUM
ftr-320	256	11	6	6	NUM
ftr-320	256	12	(	(	PUNCT
ftr-320	256	13	2011	2011	NUM
ftr-320	256	14	)	)	PUNCT
ftr-320	256	15	.	.	PUNCT
ftr-320	257	1	29	29	NUM
ftr-320	257	2	.	.	PUNCT
ftr-320	257	3	simmons	simmon	NOUN
ftr-320	257	4	,	,	PUNCT
ftr-320	257	5	646	646	NUM
ftr-320	257	6	f.3d	f.3d	NUM
ftr-320	257	7	at	at	ADP
ftr-320	257	8	11–12	11–12	NUM
ftr-320	257	9	.	.	PUNCT
ftr-320	257	10	see	see	VERB
ftr-320	257	11	infra	infra	NOUN
ftr-320	257	12	part	part	NOUN
ftr-320	257	13	iii	iii	NOUN
ftr-320	257	14	for	for	ADP
ftr-320	257	15	a	a	DET
ftr-320	257	16	critique	critique	NOUN
ftr-320	257	17	of	of	ADP
ftr-320	257	18	simmons	simmon	NOUN
ftr-320	257	19	.	.	PUNCT
ftr-320	258	1	30	30	NUM
ftr-320	258	2	.	.	PUNCT
ftr-320	259	1	mitchell	mitchell	PROPN
ftr-320	259	2	,	,	PUNCT
ftr-320	259	3	tax	tax	PROPN
ftr-320	259	4	ct	ct	PROPN
ftr-320	259	5	.	.	PUNCT
ftr-320	260	1	rep	rep	PROPN
ftr-320	260	2	.	.	PROPN
ftr-320	260	3	(	(	PUNCT
ftr-320	260	4	cch	cch	PROPN
ftr-320	260	5	)	)	PUNCT
ftr-320	260	6	dec	dec	PROPN
ftr-320	260	7	.	.	PROPN
ftr-320	260	8	59	59	NUM
ftr-320	260	9	,	,	PUNCT
ftr-320	260	10	013	013	NUM
ftr-320	260	11	,	,	PUNCT
ftr-320	260	12	at	at	ADP
ftr-320	260	13	4637	4637	NUM
ftr-320	260	14	,	,	PUNCT
ftr-320	260	15	tax	tax	NOUN
ftr-320	260	16	ct	ct	PROPN
ftr-320	260	17	.	.	PUNCT
ftr-320	261	1	rep	rep	PROPN
ftr-320	261	2	.	.	PROPN
ftr-320	261	3	(	(	PUNCT
ftr-320	261	4	ria	ria	PROPN
ftr-320	261	5	)	)	PUNCT
ftr-320	261	6	dec	dec	PROPN
ftr-320	261	7	.	.	PROPN
ftr-320	262	1	138.16	138.16	NUM
ftr-320	262	2	at	at	ADP
ftr-320	262	3	195	195	NUM
ftr-320	262	4	(	(	PUNCT
ftr-320	262	5	emphasis	emphasis	NOUN
ftr-320	262	6	added	add	VERB
ftr-320	262	7	)	)	PUNCT
ftr-320	262	8	.	.	PUNCT
ftr-320	263	1	228	228	NUM
ftr-320	263	2	florida	florida	PROPN
ftr-320	263	3	tax	tax	NOUN
ftr-320	263	4	review	review	NOUN
ftr-320	264	1	[	[	X
ftr-320	264	2	vol	vol	NOUN
ftr-320	264	3	.	.	PUNCT
ftr-320	265	1	13:5	13:5	NUM
ftr-320	265	2	congress	congress	PROPN
ftr-320	265	3	and	and	CCONJ
ftr-320	265	4	the	the	DET
ftr-320	265	5	treasury	treasury	PROPN
ftr-320	265	6	department	department	PROPN
ftr-320	265	7	presumably	presumably	ADV
ftr-320	265	8	intended	intend	VERB
ftr-320	265	9	to	to	PART
ftr-320	265	10	avoid	avoid	VERB
ftr-320	265	11	just	just	ADV
ftr-320	265	12	such	such	ADJ
ftr-320	265	13	inquiries	inquiry	NOUN
ftr-320	265	14	.	.	PUNCT
ftr-320	266	1	31	31	NUM
ftr-320	266	2	subsequent	subsequent	ADJ
ftr-320	266	3	to	to	ADP
ftr-320	266	4	mitchell	mitchell	PROPN
ftr-320	266	5	,	,	PUNCT
ftr-320	266	6	however	however	ADV
ftr-320	266	7	,	,	PUNCT
ftr-320	266	8	the	the	DET
ftr-320	266	9	first	first	ADJ
ftr-320	266	10	circuit	circuit	NOUN
ftr-320	266	11	vacated	vacate	VERB
ftr-320	266	12	kaufman	kaufman	PROPN
ftr-320	266	13	ii	ii	PROPN
ftr-320	266	14	in	in	ADP
ftr-320	266	15	part	part	NOUN
ftr-320	266	16	in	in	ADP
ftr-320	266	17	kaufman	kaufman	PROPN
ftr-320	266	18	v.	v.	PROPN
ftr-320	266	19	commissioner	commissioner	PROPN
ftr-320	266	20	(	(	PUNCT
ftr-320	266	21	kaufman	kaufman	PROPN
ftr-320	266	22	iii	iii	PROPN
ftr-320	266	23	)	)	PUNCT
ftr-320	266	24	and	and	CCONJ
ftr-320	266	25	reintroduced	reintroduce	VERB
ftr-320	266	26	some	some	DET
ftr-320	266	27	confusion	confusion	NOUN
ftr-320	266	28	and	and	CCONJ
ftr-320	266	29	uncertainty	uncertainty	NOUN
ftr-320	266	30	regarding	regard	VERB
ftr-320	266	31	the	the	DET
ftr-320	266	32	so	so	ADV
ftr-320	266	33	-	-	PUNCT
ftr-320	266	34	remote	remote	ADJ
ftr-320	266	35	-	-	PUNCT
ftr-320	266	36	as	as	ADP
ftr-320	266	37	-	-	PUNCT
ftr-320	266	38	to	to	PART
ftr-320	266	39	-	-	PUNCT
ftr-320	266	40	be	be	AUX
ftr-320	266	41	-	-	PUNCT
ftr-320	266	42	negligible	negligible	ADJ
ftr-320	266	43	standard	standard	NOUN
ftr-320	266	44	.	.	PUNCT
ftr-320	266	45	32	32	NUM
ftr-320	266	46	on	on	ADP
ftr-320	266	47	the	the	DET
ftr-320	266	48	one	one	NUM
ftr-320	266	49	hand	hand	NOUN
ftr-320	266	50	,	,	PUNCT
ftr-320	266	51	the	the	DET
ftr-320	266	52	first	first	ADJ
ftr-320	266	53	circuit	circuit	NOUN
ftr-320	266	54	appeared	appear	VERB
ftr-320	266	55	to	to	PART
ftr-320	266	56	agree	agree	VERB
ftr-320	266	57	with	with	ADP
ftr-320	266	58	the	the	DET
ftr-320	266	59	tax	tax	NOUN
ftr-320	266	60	court	court	NOUN
ftr-320	266	61	that	that	PRON
ftr-320	266	62	the	the	DET
ftr-320	266	63	so	so	ADV
ftr-320	266	64	-	-	PUNCT
ftr-320	266	65	remote	remote	ADJ
ftr-320	266	66	-	-	PUNCT
ftr-320	266	67	as	as	ADP
ftr-320	266	68	-	-	PUNCT
ftr-320	266	69	to	to	PART
ftr-320	266	70	-	-	PUNCT
ftr-320	266	71	be	be	AUX
ftr-320	266	72	-	-	PUNCT
ftr-320	266	73	negligible	negligible	ADJ
ftr-320	266	74	standard	standard	NOUN
ftr-320	266	75	can	can	AUX
ftr-320	266	76	not	not	PART
ftr-320	266	77	be	be	AUX
ftr-320	266	78	invoked	invoke	VERB
ftr-320	266	79	to	to	PART
ftr-320	266	80	cure	cure	VERB
ftr-320	266	81	a	a	DET
ftr-320	266	82	failure	failure	NOUN
ftr-320	266	83	to	to	PART
ftr-320	266	84	comply	comply	VERB
ftr-320	266	85	with	with	ADP
ftr-320	266	86	the	the	DET
ftr-320	266	87	extinguishment	extinguishment	NOUN
ftr-320	266	88	or	or	CCONJ
ftr-320	266	89	proceeds	proceed	VERB
ftr-320	266	90	regulations	regulation	NOUN
ftr-320	266	91	.	.	PUNCT
ftr-320	267	1	in	in	ADP
ftr-320	267	2	kaufman	kaufman	PROPN
ftr-320	267	3	ii	ii	PROPN
ftr-320	267	4	,	,	PUNCT
ftr-320	267	5	the	the	DET
ftr-320	267	6	tax	tax	NOUN
ftr-320	267	7	court	court	NOUN
ftr-320	267	8	held	hold	VERB
ftr-320	267	9	that	that	SCONJ
ftr-320	267	10	a	a	DET
ftr-320	267	11	mortgage	mortgage	NOUN
ftr-320	267	12	subordination	subordination	NOUN
ftr-320	267	13	agreement	agreement	NOUN
ftr-320	267	14	obtained	obtain	VERB
ftr-320	267	15	in	in	ADP
ftr-320	267	16	connection	connection	NOUN
ftr-320	267	17	with	with	ADP
ftr-320	267	18	the	the	DET
ftr-320	267	19	donation	donation	NOUN
ftr-320	267	20	of	of	ADP
ftr-320	267	21	a	a	DET
ftr-320	267	22	façade	façade	NOUN
ftr-320	267	23	easement	easement	NOUN
ftr-320	267	24	impermissibly	impermissibly	ADV
ftr-320	267	25	qualified	qualify	VERB
ftr-320	267	26	the	the	DET
ftr-320	267	27	provision	provision	NOUN
ftr-320	267	28	included	include	VERB
ftr-320	267	29	in	in	ADP
ftr-320	267	30	the	the	DET
ftr-320	267	31	easement	easement	ADJ
ftr-320	267	32	deed	deed	NOUN
ftr-320	267	33	to	to	PART
ftr-320	267	34	satisfy	satisfy	VERB
ftr-320	267	35	the	the	DET
ftr-320	267	36	proceeds	proceed	NOUN
ftr-320	267	37	regulation	regulation	NOUN
ftr-320	267	38	.	.	PUNCT
ftr-320	268	1	33	33	NUM
ftr-320	268	2	in	in	ADP
ftr-320	268	3	vacating	vacate	VERB
ftr-320	268	4	that	that	SCONJ
ftr-320	268	5	holding	hold	VERB
ftr-320	268	6	in	in	ADP
ftr-320	268	7	kaufman	kaufman	PROPN
ftr-320	268	8	iii	iii	PROPN
ftr-320	268	9	,	,	PUNCT
ftr-320	268	10	the	the	DET
ftr-320	268	11	first	first	ADJ
ftr-320	268	12	circuit	circuit	NOUN
ftr-320	268	13	specifically	specifically	ADV
ftr-320	268	14	noted	note	VERB
ftr-320	268	15	that	that	SCONJ
ftr-320	268	16	it	it	PRON
ftr-320	268	17	was	be	AUX
ftr-320	268	18	not	not	PART
ftr-320	268	19	relying	rely	VERB
ftr-320	268	20	on	on	ADP
ftr-320	268	21	the	the	DET
ftr-320	268	22	so	so	ADV
ftr-320	268	23	-	-	PUNCT
ftr-320	268	24	remote	remote	ADJ
ftr-320	268	25	-	-	PUNCT
ftr-320	268	26	as	as	ADP
ftr-320	268	27	-	-	PUNCT
ftr-320	268	28	to	to	PART
ftr-320	268	29	-	-	PUNCT
ftr-320	268	30	be	be	AUX
ftr-320	268	31	-	-	PUNCT
ftr-320	268	32	negligible	negligible	ADJ
ftr-320	268	33	regulation	regulation	NOUN
ftr-320	268	34	―because	―because	NOUN
ftr-320	268	35	,	,	PUNCT
ftr-320	268	36	as	as	SCONJ
ftr-320	268	37	the	the	DET
ftr-320	268	38	tax	tax	NOUN
ftr-320	268	39	court	court	NOUN
ftr-320	268	40	noted	note	VERB
ftr-320	268	41	[	[	X
ftr-320	268	42	in	in	ADP
ftr-320	268	43	kaufman	kaufman	PROPN
ftr-320	268	44	ii	ii	PROPN
ftr-320	268	45	]	]	PUNCT
ftr-320	268	46	,	,	PUNCT
ftr-320	268	47	‗[o]ne	‗[o]ne	PROPN
ftr-320	268	48	does	do	AUX
ftr-320	268	49	not	not	PART
ftr-320	268	50	satisfy	satisfy	VERB
ftr-320	268	51	the	the	DET
ftr-320	268	52	extinguishment	extinguishment	NOUN
ftr-320	268	53	provision	provision	NOUN
ftr-320	268	54	.	.	PUNCT
ftr-320	268	55	.	.	PUNCT
ftr-320	268	56	.	.	PUNCT
ftr-320	269	1	merely	merely	ADV
ftr-320	269	2	by	by	ADP
ftr-320	269	3	establishing	establish	VERB
ftr-320	269	4	that	that	SCONJ
ftr-320	269	5	the	the	DET
ftr-320	269	6	possibility	possibility	NOUN
ftr-320	269	7	of	of	ADP
ftr-320	269	8	a	a	DET
ftr-320	269	9	change	change	NOUN
ftr-320	269	10	in	in	ADP
ftr-320	269	11	conditions	condition	NOUN
ftr-320	269	12	triggering	trigger	VERB
ftr-320	269	13	judicial	judicial	ADJ
ftr-320	269	14	extinguishment	extinguishment	NOUN
ftr-320	269	15	is	be	AUX
ftr-320	269	16	unexpected	unexpected	ADJ
ftr-320	269	17	.	.	PUNCT
ftr-320	269	18	‘‖	‘‖	NOUN
ftr-320	269	19	34	34	NUM
ftr-320	269	20	on	on	ADP
ftr-320	269	21	the	the	DET
ftr-320	269	22	other	other	ADJ
ftr-320	269	23	hand	hand	NOUN
ftr-320	269	24	,	,	PUNCT
ftr-320	269	25	in	in	ADP
ftr-320	269	26	agreeing	agree	VERB
ftr-320	269	27	with	with	ADP
ftr-320	269	28	the	the	DET
ftr-320	269	29	d.c	d.c	PROPN
ftr-320	269	30	.	.	PUNCT
ftr-320	270	1	circuit‘s	circuit‘s	NOUN
ftr-320	270	2	holding	hold	VERB
ftr-320	270	3	in	in	ADP
ftr-320	270	4	simmons	simmon	NOUN
ftr-320	270	5	that	that	SCONJ
ftr-320	270	6	a	a	DET
ftr-320	270	7	grant	grant	NOUN
ftr-320	270	8	to	to	ADP
ftr-320	270	9	the	the	DET
ftr-320	270	10	holder	holder	NOUN
ftr-320	270	11	of	of	ADP
ftr-320	270	12	the	the	DET
ftr-320	270	13	right	right	NOUN
ftr-320	270	14	to	to	PART
ftr-320	270	15	consent	consent	VERB
ftr-320	270	16	to	to	ADP
ftr-320	270	17	changes	change	NOUN
ftr-320	270	18	or	or	CCONJ
ftr-320	270	19	abandon	abandon	VERB
ftr-320	270	20	the	the	DET
ftr-320	270	21	easement	easement	NOUN
ftr-320	270	22	does	do	AUX
ftr-320	270	23	not	not	PART
ftr-320	270	24	render	render	VERB
ftr-320	270	25	the	the	DET
ftr-320	270	26	easement	easement	ADJ
ftr-320	270	27	nondeductible	nondeductible	NOUN
ftr-320	270	28	,	,	PUNCT
ftr-320	270	29	the	the	DET
ftr-320	270	30	first	first	ADJ
ftr-320	270	31	circuit	circuit	NOUN
ftr-320	270	32	in	in	ADP
ftr-320	270	33	kaufman	kaufman	PROPN
ftr-320	270	34	iii	iii	PROPN
ftr-320	270	35	cited	cite	VERB
ftr-320	270	36	to	to	ADP
ftr-320	270	37	simmons	simmon	NOUN
ftr-320	270	38	for	for	ADP
ftr-320	270	39	the	the	DET
ftr-320	270	40	proposition	proposition	NOUN
ftr-320	270	41	that	that	SCONJ
ftr-320	270	42	―deductions	―deduction	NOUN
ftr-320	270	43	‗cannot	‗cannot	VERB
ftr-320	270	44	be	be	AUX
ftr-320	270	45	disallowed	disallow	VERB
ftr-320	270	46	based	base	VERB
ftr-320	270	47	upon	upon	SCONJ
ftr-320	270	48	the	the	DET
ftr-320	270	49	remote	remote	ADJ
ftr-320	270	50	possibility	possibility	NOUN
ftr-320	270	51	[	[	X
ftr-320	270	52	that	that	SCONJ
ftr-320	270	53	the	the	DET
ftr-320	270	54	donee	donee	NOUN
ftr-320	270	55	organizations	organization	NOUN
ftr-320	270	56	]	]	PUNCT
ftr-320	270	57	will	will	AUX
ftr-320	270	58	abandon	abandon	VERB
ftr-320	270	59	the	the	DET
ftr-320	270	60	easements	easement	NOUN
ftr-320	270	61	.	.	PUNCT
ftr-320	271	1	‘‖	‘‖	NOUN
ftr-320	271	2	35	35	NUM
ftr-320	271	3	that	that	PRON
ftr-320	271	4	quoted	quote	VERB
ftr-320	271	5	statement	statement	NOUN
ftr-320	271	6	suggests	suggest	VERB
ftr-320	271	7	that	that	SCONJ
ftr-320	271	8	taxpayers	taxpayer	NOUN
ftr-320	271	9	might	might	AUX
ftr-320	271	10	be	be	AUX
ftr-320	271	11	able	able	ADJ
ftr-320	271	12	to	to	PART
ftr-320	271	13	invoke	invoke	VERB
ftr-320	271	14	the	the	DET
ftr-320	271	15	so	so	ADV
ftr-320	271	16	-	-	PUNCT
ftr-320	271	17	remote	remote	ADJ
ftr-320	271	18	-	-	PUNCT
ftr-320	271	19	as	as	ADP
ftr-320	271	20	-	-	PUNCT
ftr-320	271	21	to	to	ADP
ftr-320	271	22	-	-	PUNCT
ftr-320	271	23	benegligible	benegligible	ADJ
ftr-320	271	24	standard	standard	NOUN
ftr-320	271	25	to	to	PART
ftr-320	271	26	cure	cure	VERB
ftr-320	271	27	failures	failure	NOUN
ftr-320	271	28	to	to	PART
ftr-320	271	29	comply	comply	VERB
ftr-320	271	30	with	with	ADP
ftr-320	271	31	the	the	DET
ftr-320	271	32	requirements	requirement	NOUN
ftr-320	271	33	of	of	ADP
ftr-320	271	34	section	section	NOUN
ftr-320	271	35	170(h	170(h	PROPN
ftr-320	271	36	)	)	PUNCT
ftr-320	271	37	and	and	CCONJ
ftr-320	271	38	the	the	DET
ftr-320	271	39	regulations	regulation	NOUN
ftr-320	271	40	in	in	ADP
ftr-320	271	41	some	some	DET
ftr-320	271	42	circumstances	circumstance	NOUN
ftr-320	271	43	.	.	PUNCT
ftr-320	272	1	that	that	DET
ftr-320	272	2	suggestion	suggestion	NOUN
ftr-320	272	3	is	be	AUX
ftr-320	272	4	unfortunate	unfortunate	ADJ
ftr-320	272	5	given	give	VERB
ftr-320	272	6	that	that	SCONJ
ftr-320	272	7	the	the	DET
ftr-320	272	8	d.c	d.c	PROPN
ftr-320	272	9	.	.	PUNCT
ftr-320	273	1	circuit‘s	circuit‘s	NOUN
ftr-320	273	2	reasoning	reason	VERB
ftr-320	273	3	underlying	underlie	VERB
ftr-320	273	4	the	the	DET
ftr-320	273	5	quoted	quote	VERB
ftr-320	273	6	statement	statement	NOUN
ftr-320	273	7	was	be	AUX
ftr-320	273	8	flawed	flawed	ADJ
ftr-320	273	9	,	,	PUNCT
ftr-320	273	10	36	36	NUM
ftr-320	273	11	as	as	ADV
ftr-320	273	12	well	well	ADV
ftr-320	273	13	as	as	ADP
ftr-320	273	14	the	the	DET
ftr-320	273	15	earlier	early	ADV
ftr-320	273	16	noted	noted	ADJ
ftr-320	273	17	rationale	rationale	NOUN
ftr-320	273	18	for	for	ADP
ftr-320	273	19	not	not	PART
ftr-320	273	20	31	31	NUM
ftr-320	273	21	.	.	PUNCT
ftr-320	274	1	see	see	VERB
ftr-320	274	2	also	also	ADV
ftr-320	274	3	i	i	PROPN
ftr-320	274	4	d.	d.	PROPN
ftr-320	274	5	(	(	PUNCT
ftr-320	274	6	―the	―the	DET
ftr-320	274	7	drafters	drafter	NOUN
ftr-320	274	8	of	of	ADP
ftr-320	274	9	[	[	PUNCT
ftr-320	274	10	the	the	DET
ftr-320	274	11	mortgage	mortgage	NOUN
ftr-320	274	12	subordination	subordination	NOUN
ftr-320	274	13	requirement	requirement	NOUN
ftr-320	274	14	]	]	PUNCT
ftr-320	274	15	saw	see	VERB
ftr-320	274	16	taxpayers	taxpayer	NOUN
ftr-320	274	17	defaulting	default	VERB
ftr-320	274	18	on	on	ADP
ftr-320	274	19	their	their	PRON
ftr-320	274	20	mortgages	mortgage	NOUN
ftr-320	274	21	as	as	ADP
ftr-320	274	22	more	more	ADJ
ftr-320	274	23	than	than	ADP
ftr-320	274	24	a	a	DET
ftr-320	274	25	remote	remote	ADJ
ftr-320	274	26	possibility	possibility	NOUN
ftr-320	274	27	.	.	PUNCT
ftr-320	275	1	therefore	therefore	ADV
ftr-320	275	2	they	they	PRON
ftr-320	275	3	drafted	draft	VERB
ftr-320	275	4	a	a	DET
ftr-320	275	5	specific	specific	ADJ
ftr-320	275	6	provision	provision	NOUN
ftr-320	275	7	which	which	PRON
ftr-320	275	8	would	would	AUX
ftr-320	275	9	absolutely	absolutely	ADV
ftr-320	275	10	prevent	prevent	VERB
ftr-320	275	11	a	a	DET
ftr-320	275	12	default	default	NOUN
ftr-320	275	13	from	from	ADP
ftr-320	275	14	destroying	destroy	VERB
ftr-320	275	15	a	a	DET
ftr-320	275	16	conservation	conservation	NOUN
ftr-320	275	17	easement‘s	easement‘s	NOUN
ftr-320	275	18	grant	grant	VERB
ftr-320	275	19	into	into	ADP
ftr-320	275	20	perpetuity.‖	perpetuity.‖	PROPN
ftr-320	275	21	)	)	PUNCT
ftr-320	275	22	.	.	PUNCT
ftr-320	276	1	32	32	NUM
ftr-320	276	2	.	.	PUNCT
ftr-320	277	1	kaufman	kaufman	PROPN
ftr-320	277	2	iii	iii	PROPN
ftr-320	277	3	,	,	PUNCT
ftr-320	277	4	687	687	NUM
ftr-320	277	5	f.3d	f.3d	NUM
ftr-320	277	6	21	21	NUM
ftr-320	277	7	(	(	PUNCT
ftr-320	277	8	1st	1st	ADJ
ftr-320	277	9	cir	cir	NOUN
ftr-320	277	10	.	.	PROPN
ftr-320	277	11	2012	2012	NUM
ftr-320	277	12	)	)	PUNCT
ftr-320	277	13	.	.	PUNCT
ftr-320	278	1	33	33	NUM
ftr-320	278	2	.	.	PUNCT
ftr-320	279	1	kaufman	kaufman	PROPN
ftr-320	279	2	ii	ii	PROPN
ftr-320	279	3	,	,	PUNCT
ftr-320	279	4	136	136	NUM
ftr-320	279	5	t.c	t.c	PROPN
ftr-320	279	6	.	.	PUNCT
ftr-320	279	7	at	at	ADP
ftr-320	279	8	310–13	310–13	NUM
ftr-320	279	9	,	,	PUNCT
ftr-320	279	10	vacated	vacate	VERB
ftr-320	279	11	and	and	CCONJ
ftr-320	279	12	remanded	remand	VERB
ftr-320	279	13	in	in	ADP
ftr-320	279	14	part	part	NOUN
ftr-320	279	15	,	,	PUNCT
ftr-320	279	16	kaufman	kaufman	PROPN
ftr-320	279	17	iii	iii	PROPN
ftr-320	279	18	,	,	PUNCT
ftr-320	279	19	687	687	NUM
ftr-320	279	20	f.3d	f.3d	NUM
ftr-320	279	21	21	21	NUM
ftr-320	279	22	.	.	PUNCT
ftr-320	280	1	the	the	DET
ftr-320	280	2	proceeds	proceed	NOUN
ftr-320	280	3	regulation	regulation	NOUN
ftr-320	280	4	is	be	AUX
ftr-320	280	5	reproduced	reproduce	VERB
ftr-320	280	6	supra	supra	PROPN
ftr-320	280	7	note	note	PROPN
ftr-320	280	8	15	15	NUM
ftr-320	280	9	.	.	PUNCT
ftr-320	281	1	34	34	NUM
ftr-320	281	2	.	.	PUNCT
ftr-320	282	1	kaufman	kaufman	PROPN
ftr-320	282	2	iii	iii	PROPN
ftr-320	282	3	,	,	PUNCT
ftr-320	282	4	687	687	NUM
ftr-320	282	5	f.3d	f.3d	NUM
ftr-320	282	6	at	at	ADP
ftr-320	282	7	27	27	NUM
ftr-320	282	8	.	.	PUNCT
ftr-320	282	9	35	35	NUM
ftr-320	282	10	.	.	PUNCT
ftr-320	283	1	i	i	PRON
ftr-320	283	2	d.	d.	PROPN
ftr-320	283	3	at	at	ADP
ftr-320	283	4	28	28	NUM
ftr-320	283	5	.	.	PUNCT
ftr-320	284	1	36	36	NUM
ftr-320	284	2	.	.	PUNCT
ftr-320	285	1	the	the	DET
ftr-320	285	2	d.c	d.c	PROPN
ftr-320	285	3	.	.	PROPN
ftr-320	285	4	circuit	circuit	PROPN
ftr-320	285	5	inappropriately	inappropriately	ADV
ftr-320	285	6	relied	rely	VERB
ftr-320	285	7	on	on	ADP
ftr-320	285	8	stotler	stotler	PROPN
ftr-320	285	9	v.	v.	PROPN
ftr-320	285	10	commissioner	commissioner	PROPN
ftr-320	285	11	,	,	PUNCT
ftr-320	285	12	53	53	NUM
ftr-320	285	13	t.c.m	t.c.m	NOUN
ftr-320	285	14	.	.	PUNCT
ftr-320	286	1	(	(	PUNCT
ftr-320	286	2	cch	cch	PROPN
ftr-320	286	3	)	)	PUNCT
ftr-320	286	4	973	973	NUM
ftr-320	286	5	,	,	PUNCT
ftr-320	286	6	t.c.m	t.c.m	INTJ
ftr-320	286	7	.	.	PUNCT
ftr-320	287	1	(	(	PUNCT
ftr-320	287	2	p	p	NOUN
ftr-320	287	3	-	-	PUNCT
ftr-320	287	4	h	h	NOUN
ftr-320	287	5	)	)	PUNCT
ftr-320	287	6	¶	¶	PROPN
ftr-320	287	7	87	87	NUM
ftr-320	287	8	,	,	PUNCT
ftr-320	287	9	275	275	NUM
ftr-320	287	10	(	(	PUNCT
ftr-320	287	11	1987	1987	NUM
ftr-320	287	12	)	)	PUNCT
ftr-320	287	13	,	,	PUNCT
ftr-320	287	14	which	which	PRON
ftr-320	287	15	interprets	interpret	VERB
ftr-320	287	16	the	the	DET
ftr-320	287	17	1979	1979	NUM
ftr-320	287	18	version	version	NOUN
ftr-320	287	19	of	of	ADP
ftr-320	287	20	the	the	DET
ftr-320	287	21	deduction	deduction	NOUN
ftr-320	287	22	provision	provision	NOUN
ftr-320	287	23	,	,	PUNCT
ftr-320	287	24	rather	rather	ADV
ftr-320	287	25	than	than	ADP
ftr-320	287	26	section	section	NOUN
ftr-320	287	27	170(h	170(h	PROPN
ftr-320	287	28	)	)	PUNCT
ftr-320	287	29	and	and	CCONJ
ftr-320	287	30	the	the	DET
ftr-320	287	31	regulations	regulation	NOUN
ftr-320	287	32	.	.	PUNCT
ftr-320	288	1	see	see	VERB
ftr-320	288	2	simmons	simmon	NOUN
ftr-320	288	3	v.	v.	ADP
ftr-320	288	4	commissioner	commissioner	PROPN
ftr-320	288	5	,	,	PUNCT
ftr-320	288	6	646	646	NUM
ftr-320	288	7	f.3d	f.3d	NOUN
ftr-320	288	8	.	.	PROPN
ftr-320	288	9	6	6	NUM
ftr-320	288	10	,	,	PUNCT
ftr-320	288	11	10–11	10–11	NUM
ftr-320	288	12	(	(	PUNCT
ftr-320	288	13	d.c	d.c	PROPN
ftr-320	288	14	.	.	PROPN
ftr-320	288	15	cir	cir	PROPN
ftr-320	288	16	.	.	PROPN
ftr-320	288	17	2011	2011	NUM
ftr-320	288	18	)	)	PUNCT
ftr-320	288	19	.	.	PUNCT
ftr-320	289	1	it	it	PRON
ftr-320	289	2	was	be	AUX
ftr-320	289	3	not	not	PART
ftr-320	289	4	until	until	ADP
ftr-320	289	5	1980	1980	NUM
ftr-320	289	6	that	that	SCONJ
ftr-320	289	7	congress	congress	PROPN
ftr-320	289	8	,	,	PUNCT
ftr-320	289	9	in	in	ADP
ftr-320	289	10	response	response	NOUN
ftr-320	289	11	to	to	ADP
ftr-320	289	12	concerns	concern	NOUN
ftr-320	289	13	about	about	ADP
ftr-320	289	14	abuse	abuse	NOUN
ftr-320	289	15	,	,	PUNCT
ftr-320	289	16	added	add	VERB
ftr-320	289	17	the	the	DET
ftr-320	289	18	protected	protect	VERB
ftr-320	289	19	-	-	PUNCT
ftr-320	289	20	inperpetuity	inperpetuity	NOUN
ftr-320	289	21	requirement	requirement	NOUN
ftr-320	289	22	to	to	ADP
ftr-320	289	23	the	the	DET
ftr-320	289	24	deduction	deduction	NOUN
ftr-320	289	25	provision	provision	NOUN
ftr-320	289	26	and	and	CCONJ
ftr-320	289	27	provided	provide	VERB
ftr-320	289	28	significant	significant	ADJ
ftr-320	289	29	guidance	guidance	NOUN
ftr-320	289	30	regarding	regard	VERB
ftr-320	289	31	the	the	DET
ftr-320	289	32	meaning	meaning	NOUN
ftr-320	289	33	of	of	ADP
ftr-320	289	34	that	that	DET
ftr-320	289	35	new	new	ADJ
ftr-320	289	36	requirement	requirement	NOUN
ftr-320	289	37	in	in	ADP
ftr-320	289	38	the	the	DET
ftr-320	289	39	legislative	legislative	ADJ
ftr-320	289	40	history	history	NOUN
ftr-320	289	41	,	,	PUNCT
ftr-320	289	42	much	much	ADJ
ftr-320	289	43	of	of	ADP
ftr-320	289	44	2012	2012	NUM
ftr-320	289	45	]	]	PUNCT
ftr-320	289	46	tax	tax	NOUN
ftr-320	289	47	-	-	PUNCT
ftr-320	289	48	deductible	deductible	ADJ
ftr-320	289	49	conservation	conservation	NOUN
ftr-320	289	50	easements	easement	NOUN
ftr-320	289	51	229	229	NUM
ftr-320	289	52	permitting	permit	VERB
ftr-320	289	53	the	the	DET
ftr-320	289	54	so	so	ADV
ftr-320	289	55	-	-	PUNCT
ftr-320	289	56	remote	remote	ADJ
ftr-320	289	57	-	-	PUNCT
ftr-320	289	58	as	as	ADP
ftr-320	289	59	-	-	PUNCT
ftr-320	289	60	to	to	PART
ftr-320	289	61	-	-	PUNCT
ftr-320	289	62	be	be	AUX
ftr-320	289	63	-	-	PUNCT
ftr-320	289	64	negligible	negligible	ADJ
ftr-320	289	65	standard	standard	NOUN
ftr-320	289	66	to	to	PART
ftr-320	289	67	be	be	AUX
ftr-320	289	68	so	so	ADV
ftr-320	289	69	invoked	invoked	ADJ
ftr-320	289	70	.	.	PUNCT
ftr-320	290	1	as	as	SCONJ
ftr-320	290	2	discussed	discuss	VERB
ftr-320	290	3	in	in	ADP
ftr-320	290	4	part	part	NOUN
ftr-320	290	5	iv	iv	ADP
ftr-320	290	6	,	,	PUNCT
ftr-320	290	7	along	along	ADP
ftr-320	290	8	with	with	ADP
ftr-320	290	9	addressing	address	VERB
ftr-320	290	10	other	other	ADJ
ftr-320	290	11	concerns	concern	NOUN
ftr-320	290	12	relating	relate	VERB
ftr-320	290	13	to	to	ADP
ftr-320	290	14	the	the	DET
ftr-320	290	15	holdings	holding	NOUN
ftr-320	290	16	in	in	ADP
ftr-320	290	17	simmons	simmon	NOUN
ftr-320	290	18	and	and	CCONJ
ftr-320	290	19	kaufman	kaufman	PROPN
ftr-320	290	20	iii	iii	PROPN
ftr-320	290	21	,	,	PUNCT
ftr-320	290	22	the	the	DET
ftr-320	290	23	treasury	treasury	PROPN
ftr-320	290	24	department	department	PROPN
ftr-320	290	25	and	and	CCONJ
ftr-320	290	26	the	the	DET
ftr-320	290	27	irs	irs	PROPN
ftr-320	290	28	should	should	AUX
ftr-320	290	29	revise	revise	VERB
ftr-320	290	30	the	the	DET
ftr-320	290	31	regulations	regulation	NOUN
ftr-320	290	32	or	or	CCONJ
ftr-320	290	33	issue	issue	VERB
ftr-320	290	34	other	other	ADJ
ftr-320	290	35	guidance	guidance	NOUN
ftr-320	290	36	clarifying	clarify	VERB
ftr-320	290	37	that	that	SCONJ
ftr-320	290	38	the	the	DET
ftr-320	290	39	soremote	soremote	VERB
ftr-320	290	40	-	-	PUNCT
ftr-320	290	41	as	as	ADP
ftr-320	290	42	-	-	PUNCT
ftr-320	290	43	to	to	PART
ftr-320	290	44	-	-	PUNCT
ftr-320	290	45	be	be	AUX
ftr-320	290	46	-	-	PUNCT
ftr-320	290	47	negligible	negligible	ADJ
ftr-320	290	48	standard	standard	NOUN
ftr-320	290	49	can	can	AUX
ftr-320	290	50	not	not	PART
ftr-320	290	51	,	,	PUNCT
ftr-320	290	52	under	under	ADP
ftr-320	290	53	any	any	DET
ftr-320	290	54	circumstances	circumstance	NOUN
ftr-320	290	55	,	,	PUNCT
ftr-320	290	56	be	be	AUX
ftr-320	290	57	invoked	invoke	VERB
ftr-320	290	58	to	to	PART
ftr-320	290	59	cure	cure	VERB
ftr-320	290	60	a	a	DET
ftr-320	290	61	failure	failure	NOUN
ftr-320	290	62	to	to	PART
ftr-320	290	63	comply	comply	VERB
ftr-320	290	64	with	with	ADP
ftr-320	290	65	the	the	DET
ftr-320	290	66	specific	specific	ADJ
ftr-320	290	67	requirements	requirement	NOUN
ftr-320	290	68	of	of	ADP
ftr-320	290	69	section	section	NOUN
ftr-320	290	70	170(h	170(h	PROPN
ftr-320	290	71	)	)	PUNCT
ftr-320	290	72	and	and	CCONJ
ftr-320	290	73	the	the	DET
ftr-320	290	74	regulations	regulation	NOUN
ftr-320	290	75	.	.	PUNCT
ftr-320	291	1	b.	b.	PROPN
ftr-320	292	1	cy	cy	PROPN
ftr-320	292	2	pres	pres	PROPN
ftr-320	292	3	argument	argument	NOUN
ftr-320	292	4	as	as	ADP
ftr-320	292	5	an	an	DET
ftr-320	292	6	alternative	alternative	NOUN
ftr-320	292	7	to	to	ADP
ftr-320	292	8	their	their	PRON
ftr-320	292	9	so	so	ADV
ftr-320	292	10	-	-	PUNCT
ftr-320	292	11	remote	remote	ADJ
ftr-320	292	12	-	-	PUNCT
ftr-320	292	13	as	as	ADP
ftr-320	292	14	-	-	PUNCT
ftr-320	292	15	to	to	PART
ftr-320	292	16	-	-	PUNCT
ftr-320	292	17	be	be	AUX
ftr-320	292	18	-	-	PUNCT
ftr-320	292	19	negligible	negligible	ADJ
ftr-320	292	20	argument	argument	NOUN
ftr-320	292	21	,	,	PUNCT
ftr-320	292	22	the	the	DET
ftr-320	292	23	taxpayers	taxpayer	NOUN
ftr-320	292	24	in	in	ADP
ftr-320	292	25	carpenter	carpenter	NOUN
ftr-320	292	26	made	make	VERB
ftr-320	292	27	an	an	DET
ftr-320	292	28	argument	argument	NOUN
ftr-320	292	29	based	base	VERB
ftr-320	292	30	on	on	ADP
ftr-320	292	31	the	the	DET
ftr-320	292	32	state	state	NOUN
ftr-320	292	33	law	law	NOUN
ftr-320	292	34	doctrine	doctrine	NOUN
ftr-320	292	35	of	of	ADP
ftr-320	292	36	cy	cy	PROPN
ftr-320	292	37	pres	pres	PROPN
ftr-320	292	38	.	.	PUNCT
ftr-320	293	1	they	they	PRON
ftr-320	293	2	argued	argue	VERB
ftr-320	293	3	that	that	SCONJ
ftr-320	293	4	(	(	PUNCT
ftr-320	293	5	1	1	X
ftr-320	293	6	)	)	PUNCT
ftr-320	293	7	the	the	DET
ftr-320	293	8	easement	easement	ADJ
ftr-320	293	9	donations	donation	NOUN
ftr-320	293	10	created	create	VERB
ftr-320	293	11	charitable	charitable	ADJ
ftr-320	293	12	trusts	trust	NOUN
ftr-320	293	13	or	or	CCONJ
ftr-320	293	14	constituted	constitute	VERB
ftr-320	293	15	restricted	restrict	VERB
ftr-320	293	16	charitable	charitable	ADJ
ftr-320	293	17	gifts	gift	NOUN
ftr-320	293	18	,	,	PUNCT
ftr-320	293	19	and	and	CCONJ
ftr-320	293	20	(	(	PUNCT
ftr-320	293	21	2	2	X
ftr-320	293	22	)	)	PUNCT
ftr-320	293	23	the	the	DET
ftr-320	293	24	doctrine	doctrine	NOUN
ftr-320	293	25	of	of	ADP
ftr-320	293	26	cy	cy	PROPN
ftr-320	293	27	pres	pre	NOUN
ftr-320	293	28	thus	thus	ADV
ftr-320	293	29	applied	apply	VERB
ftr-320	293	30	,	,	PUNCT
ftr-320	293	31	and	and	CCONJ
ftr-320	293	32	extinguishment	extinguishment	NOUN
ftr-320	293	33	of	of	ADP
ftr-320	293	34	the	the	DET
ftr-320	293	35	easements	easement	NOUN
ftr-320	293	36	would	would	AUX
ftr-320	293	37	therefore	therefore	ADV
ftr-320	293	38	require	require	VERB
ftr-320	293	39	a	a	DET
ftr-320	293	40	judicial	judicial	ADJ
ftr-320	293	41	proceeding	proceeding	NOUN
ftr-320	293	42	despite	despite	SCONJ
ftr-320	293	43	the	the	DET
ftr-320	293	44	fact	fact	NOUN
ftr-320	293	45	that	that	SCONJ
ftr-320	293	46	the	the	DET
ftr-320	293	47	deeds	deed	NOUN
ftr-320	293	48	expressly	expressly	ADV
ftr-320	293	49	grant	grant	VERB
ftr-320	293	50	the	the	DET
ftr-320	293	51	parties	party	NOUN
ftr-320	293	52	the	the	DET
ftr-320	293	53	right	right	NOUN
ftr-320	293	54	to	to	PART
ftr-320	293	55	extinguish	extinguish	VERB
ftr-320	293	56	by	by	ADP
ftr-320	293	57	mutual	mutual	ADJ
ftr-320	293	58	agreement	agreement	NOUN
ftr-320	293	59	.	.	PUNCT
ftr-320	294	1	37	37	NUM
ftr-320	294	2	the	the	DET
ftr-320	294	3	tax	tax	NOUN
ftr-320	294	4	court	court	NOUN
ftr-320	294	5	addressed	address	VERB
ftr-320	294	6	these	these	DET
ftr-320	294	7	two	two	NUM
ftr-320	294	8	assertions	assertion	NOUN
ftr-320	294	9	in	in	ADP
ftr-320	294	10	turn	turn	NOUN
ftr-320	294	11	.	.	PUNCT
ftr-320	295	1	1	1	X
ftr-320	295	2	.	.	X
ftr-320	295	3	tax	tax	NOUN
ftr-320	295	4	-	-	PUNCT
ftr-320	295	5	deductible	deductible	ADJ
ftr-320	295	6	easements	easement	NOUN
ftr-320	295	7	as	as	ADP
ftr-320	295	8	restricted	restrict	VERB
ftr-320	295	9	gifts	gift	NOUN
ftr-320	295	10	because	because	SCONJ
ftr-320	295	11	the	the	DET
ftr-320	295	12	highest	high	ADJ
ftr-320	295	13	court	court	NOUN
ftr-320	295	14	in	in	ADP
ftr-320	295	15	colorado	colorado	PROPN
ftr-320	295	16	had	have	AUX
ftr-320	295	17	not	not	PART
ftr-320	295	18	yet	yet	ADV
ftr-320	295	19	ruled	rule	VERB
ftr-320	295	20	on	on	ADP
ftr-320	295	21	whether	whether	SCONJ
ftr-320	295	22	the	the	DET
ftr-320	295	23	gift	gift	NOUN
ftr-320	295	24	of	of	ADP
ftr-320	295	25	a	a	DET
ftr-320	295	26	perpetual	perpetual	ADJ
ftr-320	295	27	conservation	conservation	NOUN
ftr-320	295	28	easement	easement	NOUN
ftr-320	295	29	to	to	ADP
ftr-320	295	30	a	a	DET
ftr-320	295	31	charitable	charitable	ADJ
ftr-320	295	32	organization	organization	NOUN
ftr-320	295	33	constitutes	constitute	VERB
ftr-320	295	34	a	a	DET
ftr-320	295	35	charitable	charitable	ADJ
ftr-320	295	36	trust	trust	NOUN
ftr-320	295	37	or	or	CCONJ
ftr-320	295	38	a	a	DET
ftr-320	295	39	restricted	restricted	ADJ
ftr-320	295	40	charitable	charitable	ADJ
ftr-320	295	41	gift	gift	NOUN
ftr-320	295	42	,	,	PUNCT
ftr-320	295	43	the	the	DET
ftr-320	295	44	tax	tax	NOUN
ftr-320	295	45	court	court	NOUN
ftr-320	295	46	applied	apply	VERB
ftr-320	295	47	what	what	PRON
ftr-320	295	48	it	it	PRON
ftr-320	295	49	found	find	VERB
ftr-320	295	50	to	to	PART
ftr-320	295	51	be	be	AUX
ftr-320	295	52	colorado	colorado	PROPN
ftr-320	295	53	law	law	NOUN
ftr-320	295	54	―after	―after	PROPN
ftr-320	295	55	giving	give	VERB
ftr-320	295	56	proper	proper	ADJ
ftr-320	295	57	regard	regard	NOUN
ftr-320	295	58	to	to	ADP
ftr-320	295	59	relevant	relevant	ADJ
ftr-320	295	60	rulings	ruling	NOUN
ftr-320	295	61	of	of	ADP
ftr-320	295	62	other	other	ADJ
ftr-320	295	63	courts	court	NOUN
ftr-320	295	64	of	of	ADP
ftr-320	295	65	the	the	DET
ftr-320	295	66	state.‖	state.‖	NOUN
ftr-320	295	67	38	38	NUM
ftr-320	295	68	while	while	SCONJ
ftr-320	295	69	the	the	DET
ftr-320	295	70	court	court	NOUN
ftr-320	295	71	determined	determine	VERB
ftr-320	295	72	that	that	SCONJ
ftr-320	295	73	the	the	DET
ftr-320	295	74	taxpayers	taxpayer	NOUN
ftr-320	295	75	had	have	AUX
ftr-320	295	76	not	not	PART
ftr-320	295	77	created	create	VERB
ftr-320	295	78	charitable	charitable	ADJ
ftr-320	295	79	trusts	trust	NOUN
ftr-320	295	80	as	as	ADP
ftr-320	295	81	a	a	DET
ftr-320	295	82	result	result	NOUN
ftr-320	295	83	of	of	ADP
ftr-320	295	84	their	their	PRON
ftr-320	295	85	gifts	gift	NOUN
ftr-320	295	86	of	of	ADP
ftr-320	295	87	the	the	DET
ftr-320	295	88	easements	easement	NOUN
ftr-320	295	89	,	,	PUNCT
ftr-320	295	90	it	it	PRON
ftr-320	295	91	held	hold	VERB
ftr-320	295	92	that	that	SCONJ
ftr-320	295	93	such	such	ADJ
ftr-320	295	94	gifts	gift	NOUN
ftr-320	295	95	did	do	AUX
ftr-320	295	96	constitute	constitute	VERB
ftr-320	295	97	restricted	restrict	VERB
ftr-320	295	98	gifts	gift	NOUN
ftr-320	295	99	.	.	PUNCT
ftr-320	296	1	39	39	NUM
ftr-320	296	2	the	the	DET
ftr-320	296	3	which	which	PRON
ftr-320	296	4	was	be	AUX
ftr-320	296	5	incorporated	incorporate	VERB
ftr-320	296	6	into	into	ADP
ftr-320	296	7	the	the	DET
ftr-320	296	8	regulations	regulation	NOUN
ftr-320	296	9	,	,	PUNCT
ftr-320	296	10	which	which	PRON
ftr-320	296	11	were	be	AUX
ftr-320	296	12	not	not	PART
ftr-320	296	13	issued	issue	VERB
ftr-320	296	14	until	until	ADP
ftr-320	296	15	1986	1986	NUM
ftr-320	296	16	.	.	PUNCT
ftr-320	297	1	see	see	VERB
ftr-320	297	2	mclaughlin	mclaughlin	PROPN
ftr-320	297	3	,	,	PUNCT
ftr-320	297	4	national	national	ADJ
ftr-320	297	5	perpetuity	perpetuity	NOUN
ftr-320	297	6	standards	standard	NOUN
ftr-320	297	7	,	,	PUNCT
ftr-320	297	8	part	part	NOUN
ftr-320	297	9	1	1	NUM
ftr-320	297	10	,	,	PUNCT
ftr-320	297	11	supra	supra	PROPN
ftr-320	297	12	note	note	NOUN
ftr-320	297	13	16	16	NUM
ftr-320	297	14	,	,	PUNCT
ftr-320	297	15	at	at	ADP
ftr-320	297	16	475–86	475–86	NUM
ftr-320	297	17	(	(	PUNCT
ftr-320	297	18	explaining	explain	VERB
ftr-320	297	19	the	the	DET
ftr-320	297	20	history	history	NOUN
ftr-320	297	21	of	of	ADP
ftr-320	297	22	the	the	DET
ftr-320	297	23	deduction	deduction	NOUN
ftr-320	297	24	provision	provision	NOUN
ftr-320	297	25	)	)	PUNCT
ftr-320	297	26	.	.	PUNCT
ftr-320	298	1	accordingly	accordingly	ADV
ftr-320	298	2	,	,	PUNCT
ftr-320	298	3	the	the	DET
ftr-320	298	4	d.c	d.c	PROPN
ftr-320	298	5	.	.	PUNCT
ftr-320	299	1	circuit‘s	circuit‘s	NOUN
ftr-320	299	2	reliance	reliance	NOUN
ftr-320	299	3	on	on	ADP
ftr-320	299	4	stotler	stotler	NOUN
ftr-320	299	5	,	,	PUNCT
ftr-320	299	6	which	which	PRON
ftr-320	299	7	interprets	interpret	VERB
ftr-320	299	8	the	the	DET
ftr-320	299	9	1979	1979	NUM
ftr-320	299	10	version	version	NOUN
ftr-320	299	11	of	of	ADP
ftr-320	299	12	the	the	DET
ftr-320	299	13	deduction	deduction	NOUN
ftr-320	299	14	provision	provision	NOUN
ftr-320	299	15	,	,	PUNCT
ftr-320	299	16	as	as	ADP
ftr-320	299	17	authority	authority	NOUN
ftr-320	299	18	for	for	ADP
ftr-320	299	19	the	the	DET
ftr-320	299	20	interpretation	interpretation	NOUN
ftr-320	299	21	of	of	ADP
ftr-320	299	22	the	the	DET
ftr-320	299	23	protected	protect	VERB
ftr-320	299	24	-	-	PUNCT
ftr-320	299	25	in	in	ADP
ftr-320	299	26	-	-	PUNCT
ftr-320	299	27	perpetuity	perpetuity	NOUN
ftr-320	299	28	requirement	requirement	NOUN
ftr-320	299	29	,	,	PUNCT
ftr-320	299	30	which	which	PRON
ftr-320	299	31	was	be	AUX
ftr-320	299	32	not	not	PART
ftr-320	299	33	enacted	enact	VERB
ftr-320	299	34	until	until	ADP
ftr-320	299	35	1980	1980	NUM
ftr-320	299	36	,	,	PUNCT
ftr-320	299	37	and	and	CCONJ
ftr-320	299	38	regulation	regulation	NOUN
ftr-320	299	39	section	section	NOUN
ftr-320	299	40	1.170a-14(g)(1	1.170a-14(g)(1	NUM
ftr-320	299	41	)	)	PUNCT
ftr-320	299	42	,	,	PUNCT
ftr-320	299	43	which	which	PRON
ftr-320	299	44	was	be	AUX
ftr-320	299	45	not	not	PART
ftr-320	299	46	issued	issue	VERB
ftr-320	299	47	until	until	ADP
ftr-320	299	48	1986	1986	NUM
ftr-320	299	49	,	,	PUNCT
ftr-320	299	50	was	be	AUX
ftr-320	299	51	inappropriate	inappropriate	ADJ
ftr-320	299	52	.	.	PUNCT
ftr-320	300	1	see	see	VERB
ftr-320	300	2	mclaughlin	mclaughlin	PROPN
ftr-320	300	3	,	,	PUNCT
ftr-320	300	4	national	national	ADJ
ftr-320	300	5	perpetuity	perpetuity	NOUN
ftr-320	300	6	standards	standard	NOUN
ftr-320	300	7	,	,	PUNCT
ftr-320	300	8	part	part	NOUN
ftr-320	300	9	2	2	NUM
ftr-320	300	10	,	,	PUNCT
ftr-320	300	11	supra	supra	ADJ
ftr-320	300	12	note	note	NOUN
ftr-320	300	13	5	5	NUM
ftr-320	300	14	,	,	PUNCT
ftr-320	300	15	at	at	ADP
ftr-320	300	16	14–15	14–15	NUM
ftr-320	300	17	(	(	PUNCT
ftr-320	300	18	discussing	discuss	VERB
ftr-320	300	19	this	this	DET
ftr-320	300	20	point	point	NOUN
ftr-320	300	21	in	in	ADP
ftr-320	300	22	more	more	ADJ
ftr-320	300	23	detail	detail	NOUN
ftr-320	300	24	)	)	PUNCT
ftr-320	300	25	.	.	PUNCT
ftr-320	301	1	the	the	DET
ftr-320	301	2	d.c	d.c	PROPN
ftr-320	301	3	.	.	PROPN
ftr-320	301	4	circuit	circuit	PROPN
ftr-320	301	5	also	also	ADV
ftr-320	301	6	did	do	AUX
ftr-320	301	7	not	not	PART
ftr-320	301	8	recognize	recognize	VERB
ftr-320	301	9	that	that	SCONJ
ftr-320	301	10	the	the	DET
ftr-320	301	11	change	change	NOUN
ftr-320	301	12	and	and	CCONJ
ftr-320	301	13	abandonment	abandonment	NOUN
ftr-320	301	14	proviso	proviso	NOUN
ftr-320	301	15	was	be	AUX
ftr-320	301	16	an	an	DET
ftr-320	301	17	impermissible	impermissible	ADJ
ftr-320	301	18	qualification	qualification	NOUN
ftr-320	301	19	of	of	ADP
ftr-320	301	20	the	the	DET
ftr-320	301	21	restriction	restriction	NOUN
ftr-320	301	22	on	on	ADP
ftr-320	301	23	transfer	transfer	NOUN
ftr-320	301	24	provision	provision	NOUN
ftr-320	301	25	included	include	VERB
ftr-320	301	26	in	in	ADP
ftr-320	301	27	the	the	DET
ftr-320	301	28	deed	deed	NOUN
ftr-320	301	29	to	to	PART
ftr-320	301	30	satisfy	satisfy	VERB
ftr-320	301	31	regulation	regulation	NOUN
ftr-320	301	32	section	section	NOUN
ftr-320	301	33	1.170a-14(c)(2	1.170a-14(c)(2	NUM
ftr-320	301	34	)	)	PUNCT
ftr-320	301	35	.	.	PUNCT
ftr-320	302	1	see	see	VERB
ftr-320	302	2	infra	infra	NOUN
ftr-320	302	3	note	note	VERB
ftr-320	302	4	193	193	NUM
ftr-320	302	5	and	and	CCONJ
ftr-320	302	6	surrounding	surround	VERB
ftr-320	302	7	text	text	NOUN
ftr-320	302	8	.	.	PUNCT
ftr-320	303	1	37	37	NUM
ftr-320	303	2	.	.	PUNCT
ftr-320	304	1	carpenter	carpenter	PROPN
ftr-320	304	2	v.	v.	PROPN
ftr-320	304	3	commissioner	commissioner	PROPN
ftr-320	304	4	,	,	PUNCT
ftr-320	304	5	103	103	NUM
ftr-320	304	6	t.c.m	t.c.m	NOUN
ftr-320	304	7	.	.	PUNCT
ftr-320	305	1	(	(	PUNCT
ftr-320	305	2	cch	cch	PROPN
ftr-320	305	3	)	)	PUNCT
ftr-320	305	4	1001	1001	NUM
ftr-320	305	5	,	,	PUNCT
ftr-320	305	6	1004	1004	NUM
ftr-320	305	7	,	,	PUNCT
ftr-320	305	8	t.c.m	t.c.m	INTJ
ftr-320	305	9	.	.	PUNCT
ftr-320	306	1	(	(	PUNCT
ftr-320	306	2	ria	ria	PROPN
ftr-320	306	3	)	)	PUNCT
ftr-320	306	4	¶	¶	PROPN
ftr-320	306	5	2012	2012	NUM
ftr-320	306	6	-	-	SYM
ftr-320	306	7	001	001	NUM
ftr-320	306	8	at	at	ADP
ftr-320	306	9	5	5	NUM
ftr-320	306	10	(	(	PUNCT
ftr-320	306	11	2012	2012	NUM
ftr-320	306	12	)	)	PUNCT
ftr-320	306	13	.	.	PUNCT
ftr-320	307	1	38	38	NUM
ftr-320	307	2	.	.	PUNCT
ftr-320	308	1	i	i	PRON
ftr-320	308	2	d.	d.	PROPN
ftr-320	308	3	,	,	PUNCT
ftr-320	308	4	103	103	NUM
ftr-320	308	5	t.c.m	t.c.m	NOUN
ftr-320	308	6	.	.	PUNCT
ftr-320	309	1	(	(	PUNCT
ftr-320	309	2	cch	cch	NOUN
ftr-320	309	3	)	)	PUNCT
ftr-320	309	4	at	at	ADP
ftr-320	309	5	1004	1004	NUM
ftr-320	309	6	,	,	PUNCT
ftr-320	309	7	t.c.m	t.c.m	INTJ
ftr-320	309	8	.	.	PUNCT
ftr-320	310	1	(	(	PUNCT
ftr-320	310	2	ria	ria	PROPN
ftr-320	310	3	)	)	PUNCT
ftr-320	310	4	¶	¶	PROPN
ftr-320	310	5	2012	2012	NUM
ftr-320	310	6	-	-	SYM
ftr-320	310	7	001	001	NUM
ftr-320	310	8	at	at	ADP
ftr-320	310	9	5	5	NUM
ftr-320	310	10	.	.	NOUN
ftr-320	310	11	39	39	NUM
ftr-320	310	12	.	.	PUNCT
ftr-320	311	1	i	i	PRON
ftr-320	311	2	d.	d.	PROPN
ftr-320	311	3	,	,	PUNCT
ftr-320	311	4	103	103	NUM
ftr-320	311	5	t.c.m	t.c.m	NOUN
ftr-320	311	6	.	.	PUNCT
ftr-320	312	1	(	(	PUNCT
ftr-320	312	2	cch	cch	NOUN
ftr-320	312	3	)	)	PUNCT
ftr-320	312	4	at	at	ADP
ftr-320	312	5	1004	1004	NUM
ftr-320	312	6	-	-	SYM
ftr-320	312	7	05	05	NUM
ftr-320	312	8	,	,	PUNCT
ftr-320	312	9	t.c.m	t.c.m	INTJ
ftr-320	312	10	.	.	PUNCT
ftr-320	313	1	(	(	PUNCT
ftr-320	313	2	ria	ria	PROPN
ftr-320	313	3	)	)	PUNCT
ftr-320	313	4	¶	¶	PROPN
ftr-320	313	5	2012	2012	NUM
ftr-320	313	6	-	-	SYM
ftr-320	313	7	001	001	NUM
ftr-320	313	8	at	at	ADP
ftr-320	313	9	5–6	5–6	NUM
ftr-320	313	10	.	.	PROPN
ftr-320	313	11	230	230	NUM
ftr-320	313	12	florida	florida	PROPN
ftr-320	313	13	tax	tax	NOUN
ftr-320	313	14	review	review	NOUN
ftr-320	314	1	[	[	X
ftr-320	314	2	vol	vol	NOUN
ftr-320	314	3	.	.	PUNCT
ftr-320	315	1	13:5	13:5	NUM
ftr-320	315	2	court	court	NOUN
ftr-320	315	3	explained	explain	VERB
ftr-320	315	4	that	that	SCONJ
ftr-320	315	5	restricted	restrict	VERB
ftr-320	315	6	gifts	gift	NOUN
ftr-320	315	7	are	be	AUX
ftr-320	315	8	―contributions	―contribution	NOUN
ftr-320	315	9	conditioned	condition	VERB
ftr-320	315	10	on	on	ADP
ftr-320	315	11	the	the	DET
ftr-320	315	12	use	use	NOUN
ftr-320	315	13	of	of	ADP
ftr-320	315	14	a	a	DET
ftr-320	315	15	gift	gift	NOUN
ftr-320	315	16	in	in	ADP
ftr-320	315	17	accordance	accordance	NOUN
ftr-320	315	18	with	with	ADP
ftr-320	315	19	the	the	DET
ftr-320	315	20	donor‘s	donor‘	VERB
ftr-320	315	21	precise	precise	ADJ
ftr-320	315	22	directions	direction	NOUN
ftr-320	315	23	and	and	CCONJ
ftr-320	315	24	limitations.‖	limitations.‖	VERB
ftr-320	315	25	40	40	NUM
ftr-320	315	26	the	the	DET
ftr-320	315	27	court	court	NOUN
ftr-320	315	28	also	also	ADV
ftr-320	315	29	noted	note	VERB
ftr-320	315	30	that	that	SCONJ
ftr-320	315	31	at	at	ADV
ftr-320	315	32	least	least	ADV
ftr-320	315	33	one	one	NUM
ftr-320	315	34	commentator	commentator	NOUN
ftr-320	315	35	has	have	AUX
ftr-320	315	36	argued	argue	VERB
ftr-320	315	37	that	that	SCONJ
ftr-320	315	38	conservation	conservation	NOUN
ftr-320	315	39	easements	easement	NOUN
ftr-320	315	40	eligible	eligible	ADJ
ftr-320	315	41	for	for	ADP
ftr-320	315	42	federal	federal	ADJ
ftr-320	315	43	charitable	charitable	ADJ
ftr-320	315	44	contribution	contribution	NOUN
ftr-320	315	45	income	income	NOUN
ftr-320	315	46	tax	tax	NOUN
ftr-320	315	47	deductions	deduction	NOUN
ftr-320	315	48	are	be	AUX
ftr-320	315	49	,	,	PUNCT
ftr-320	315	50	by	by	ADP
ftr-320	315	51	definition	definition	NOUN
ftr-320	315	52	,	,	PUNCT
ftr-320	315	53	charitable	charitable	ADJ
ftr-320	315	54	gifts	gift	NOUN
ftr-320	315	55	made	make	VERB
ftr-320	315	56	for	for	ADP
ftr-320	315	57	a	a	DET
ftr-320	315	58	specific	specific	ADJ
ftr-320	315	59	purpose	purpose	NOUN
ftr-320	315	60	,	,	PUNCT
ftr-320	315	61	i.e.	i.e.	X
ftr-320	315	62	,	,	PUNCT
ftr-320	315	63	restricted	restrict	VERB
ftr-320	315	64	gifts	gift	NOUN
ftr-320	315	65	.	.	PUNCT
ftr-320	316	1	41	41	NUM
ftr-320	316	2	the	the	DET
ftr-320	316	3	tax	tax	NOUN
ftr-320	316	4	court	court	NOUN
ftr-320	316	5	explained	explain	VERB
ftr-320	316	6	that	that	SCONJ
ftr-320	316	7	the	the	DET
ftr-320	316	8	gifts	gift	NOUN
ftr-320	316	9	of	of	ADP
ftr-320	316	10	the	the	DET
ftr-320	316	11	conservation	conservation	NOUN
ftr-320	316	12	easements	easement	NOUN
ftr-320	316	13	were	be	AUX
ftr-320	316	14	restricted	restrict	VERB
ftr-320	316	15	gifts	gift	NOUN
ftr-320	316	16	because	because	SCONJ
ftr-320	316	17	the	the	DET
ftr-320	316	18	―‗deeds	―‗deeds	PROPN
ftr-320	316	19	restricted	restricted	ADJ
ftr-320	316	20	greenlands	greenland	NOUN
ftr-320	316	21	‘	'	PUNCT
ftr-320	316	22	use	use	NOUN
ftr-320	316	23	of	of	ADP
ftr-320	316	24	the	the	DET
ftr-320	316	25	gifts	gift	NOUN
ftr-320	316	26	to	to	PART
ftr-320	316	27	‗preserve	‗preserve	VERB
ftr-320	316	28	and	and	CCONJ
ftr-320	316	29	protect	protect	VERB
ftr-320	316	30	in	in	ADP
ftr-320	316	31	perpetuity	perpetuity	NOUN
ftr-320	316	32	the	the	DET
ftr-320	316	33	conservation	conservation	NOUN
ftr-320	316	34	values	value	NOUN
ftr-320	316	35	of	of	ADP
ftr-320	316	36	the	the	DET
ftr-320	316	37	property	property	NOUN
ftr-320	316	38	for	for	ADP
ftr-320	316	39	the	the	DET
ftr-320	316	40	benefit	benefit	NOUN
ftr-320	316	41	of	of	ADP
ftr-320	316	42	this	this	DET
ftr-320	316	43	generation	generation	NOUN
ftr-320	316	44	and	and	CCONJ
ftr-320	316	45	generations	generation	NOUN
ftr-320	316	46	to	to	PART
ftr-320	316	47	come	come	VERB
ftr-320	316	48	.	.	PUNCT
ftr-320	317	1	‘‖	‘‖	NOUN
ftr-320	317	2	42	42	NUM
ftr-320	317	3	in	in	ADP
ftr-320	317	4	other	other	ADJ
ftr-320	317	5	words	word	NOUN
ftr-320	318	1	,	,	PUNCT
ftr-320	318	2	the	the	DET
ftr-320	318	3	easements	easement	NOUN
ftr-320	318	4	were	be	AUX
ftr-320	318	5	not	not	PART
ftr-320	318	6	donated	donate	VERB
ftr-320	318	7	to	to	PART
ftr-320	318	8	greenlands	greenland	NOUN
ftr-320	318	9	to	to	PART
ftr-320	318	10	be	be	AUX
ftr-320	318	11	used	use	VERB
ftr-320	318	12	or	or	CCONJ
ftr-320	318	13	disposed	dispose	VERB
ftr-320	318	14	of	of	ADP
ftr-320	318	15	as	as	SCONJ
ftr-320	318	16	it	it	PRON
ftr-320	318	17	might	might	AUX
ftr-320	318	18	see	see	VERB
ftr-320	318	19	fit	fit	ADJ
ftr-320	318	20	in	in	ADP
ftr-320	318	21	accomplishing	accomplish	VERB
ftr-320	318	22	its	its	PRON
ftr-320	318	23	general	general	ADJ
ftr-320	318	24	charitable	charitable	ADJ
ftr-320	318	25	conservation	conservation	NOUN
ftr-320	318	26	mission	mission	NOUN
ftr-320	318	27	.	.	PUNCT
ftr-320	319	1	rather	rather	ADV
ftr-320	319	2	,	,	PUNCT
ftr-320	319	3	each	each	DET
ftr-320	319	4	easement	easement	NOUN
ftr-320	319	5	was	be	AUX
ftr-320	319	6	donated	donate	VERB
ftr-320	319	7	to	to	PART
ftr-320	319	8	greenlands	greenland	NOUN
ftr-320	319	9	for	for	ADP
ftr-320	319	10	a	a	DET
ftr-320	319	11	specific	specific	ADJ
ftr-320	319	12	charitable	charitable	ADJ
ftr-320	319	13	purpose	purpose	NOUN
ftr-320	319	14	—	—	PUNCT
ftr-320	319	15	the	the	DET
ftr-320	319	16	protection	protection	NOUN
ftr-320	319	17	of	of	ADP
ftr-320	319	18	the	the	DET
ftr-320	319	19	particular	particular	ADJ
ftr-320	319	20	property	property	NOUN
ftr-320	319	21	encumbered	encumber	VERB
ftr-320	319	22	by	by	ADP
ftr-320	319	23	the	the	DET
ftr-320	319	24	easement	easement	NOUN
ftr-320	319	25	for	for	ADP
ftr-320	319	26	the	the	DET
ftr-320	319	27	conservation	conservation	NOUN
ftr-320	319	28	purposes	purpose	NOUN
ftr-320	319	29	set	set	VERB
ftr-320	319	30	forth	forth	ADP
ftr-320	319	31	in	in	ADP
ftr-320	319	32	the	the	DET
ftr-320	319	33	deed	deed	NOUN
ftr-320	319	34	in	in	ADP
ftr-320	319	35	perpetuity	perpetuity	NOUN
ftr-320	319	36	.	.	PUNCT
ftr-320	320	1	accordingly	accordingly	ADV
ftr-320	320	2	,	,	PUNCT
ftr-320	320	3	the	the	DET
ftr-320	320	4	gifts	gift	NOUN
ftr-320	320	5	of	of	ADP
ftr-320	320	6	the	the	DET
ftr-320	320	7	easements	easement	NOUN
ftr-320	320	8	constituted	constitute	VERB
ftr-320	320	9	restricted	restrict	VERB
ftr-320	320	10	gifts	gift	NOUN
ftr-320	320	11	,	,	PUNCT
ftr-320	320	12	and	and	CCONJ
ftr-320	320	13	greenlands	greenland	NOUN
ftr-320	320	14	is	be	AUX
ftr-320	320	15	required	require	VERB
ftr-320	320	16	to	to	PART
ftr-320	320	17	administer	administer	VERB
ftr-320	320	18	those	those	DET
ftr-320	320	19	gifts	gift	NOUN
ftr-320	320	20	―in	―in	VERB
ftr-320	320	21	accordance	accordance	NOUN
ftr-320	320	22	with	with	ADP
ftr-320	320	23	the	the	DET
ftr-320	320	24	donor‘s	donor‘	VERB
ftr-320	320	25	precise	precise	ADJ
ftr-320	320	26	directions	direction	NOUN
ftr-320	320	27	and	and	CCONJ
ftr-320	320	28	limitations	limitation	NOUN
ftr-320	320	29	.	.	PUNCT
ftr-320	321	1	‖43	‖43	NOUN
ftr-320	321	2	40	40	NUM
ftr-320	321	3	.	.	PUNCT
ftr-320	322	1	i	i	PRON
ftr-320	322	2	d.	d.	PROPN
ftr-320	322	3	,	,	PUNCT
ftr-320	322	4	103	103	NUM
ftr-320	322	5	t.c.m	t.c.m	NOUN
ftr-320	322	6	.	.	PUNCT
ftr-320	323	1	(	(	PUNCT
ftr-320	323	2	cch	cch	NOUN
ftr-320	323	3	)	)	PUNCT
ftr-320	323	4	1004	1004	NUM
ftr-320	323	5	,	,	PUNCT
ftr-320	323	6	t.c.m	t.c.m	INTJ
ftr-320	323	7	.	.	PUNCT
ftr-320	324	1	(	(	PUNCT
ftr-320	324	2	ria	ria	PROPN
ftr-320	324	3	)	)	PUNCT
ftr-320	324	4	¶	¶	PROPN
ftr-320	324	5	2012	2012	NUM
ftr-320	324	6	-	-	SYM
ftr-320	324	7	001	001	NUM
ftr-320	324	8	at	at	ADP
ftr-320	324	9	6	6	NUM
ftr-320	324	10	(	(	PUNCT
ftr-320	324	11	quoting	quote	VERB
ftr-320	324	12	michael	michael	PROPN
ftr-320	324	13	m.	m.	PROPN
ftr-320	324	14	schmidt	schmidt	PROPN
ftr-320	324	15	&	&	CCONJ
ftr-320	324	16	taylor	taylor	PROPN
ftr-320	324	17	t.	t.	PROPN
ftr-320	324	18	pollock	pollock	PROPN
ftr-320	324	19	,	,	PUNCT
ftr-320	324	20	modern	modern	ADJ
ftr-320	324	21	tomb	tomb	NOUN
ftr-320	324	22	raiders	raider	NOUN
ftr-320	324	23	:	:	PUNCT
ftr-320	324	24	nonprofit	nonprofit	ADJ
ftr-320	324	25	organizations	organization	NOUN
ftr-320	324	26	’	'	PUNCT
ftr-320	324	27	impermissible	impermissible	ADJ
ftr-320	324	28	use	use	NOUN
ftr-320	324	29	of	of	ADP
ftr-320	324	30	restricted	restricted	ADJ
ftr-320	324	31	funds	fund	NOUN
ftr-320	324	32	,	,	PUNCT
ftr-320	324	33	31	31	NUM
ftr-320	324	34	colo	colo	NOUN
ftr-320	324	35	.	.	PUNCT
ftr-320	325	1	law	law	NOUN
ftr-320	325	2	.	.	PUNCT
ftr-320	326	1	57	57	NUM
ftr-320	326	2	,	,	PUNCT
ftr-320	326	3	58	58	NUM
ftr-320	326	4	(	(	PUNCT
ftr-320	326	5	2002	2002	NUM
ftr-320	326	6	)	)	PUNCT
ftr-320	326	7	)	)	PUNCT
ftr-320	326	8	.	.	PUNCT
ftr-320	327	1	41	41	NUM
ftr-320	327	2	.	.	PUNCT
ftr-320	328	1	i	i	PRON
ftr-320	328	2	d.	d.	PROPN
ftr-320	328	3	(	(	PUNCT
ftr-320	328	4	citing	cite	VERB
ftr-320	328	5	mclaughlin	mclaughlin	PROPN
ftr-320	328	6	,	,	PUNCT
ftr-320	328	7	national	national	ADJ
ftr-320	328	8	perpetuity	perpetuity	NOUN
ftr-320	328	9	standards	standard	NOUN
ftr-320	328	10	,	,	PUNCT
ftr-320	328	11	part	part	NOUN
ftr-320	328	12	2	2	NUM
ftr-320	328	13	,	,	PUNCT
ftr-320	328	14	supra	supra	ADJ
ftr-320	328	15	note	note	NOUN
ftr-320	328	16	5	5	NUM
ftr-320	328	17	,	,	PUNCT
ftr-320	328	18	at	at	ADP
ftr-320	328	19	23	23	NUM
ftr-320	328	20	)	)	PUNCT
ftr-320	328	21	.	.	PUNCT
ftr-320	329	1	mclaughlin	mclaughlin	PROPN
ftr-320	329	2	,	,	PUNCT
ftr-320	329	3	national	national	ADJ
ftr-320	329	4	perpetuity	perpetuity	NOUN
ftr-320	329	5	standards	standard	NOUN
ftr-320	329	6	,	,	PUNCT
ftr-320	329	7	part	part	NOUN
ftr-320	329	8	2	2	NUM
ftr-320	329	9	,	,	PUNCT
ftr-320	329	10	supra	supra	NOUN
ftr-320	329	11	note	note	NOUN
ftr-320	329	12	5	5	NUM
ftr-320	329	13	at	at	ADP
ftr-320	329	14	23	23	NUM
ftr-320	329	15	,	,	PUNCT
ftr-320	329	16	explains	explain	VERB
ftr-320	329	17	:	:	PUNCT
ftr-320	329	18	conservation	conservation	NOUN
ftr-320	329	19	easements	easement	NOUN
ftr-320	329	20	eligible	eligible	ADJ
ftr-320	329	21	for	for	ADP
ftr-320	329	22	federal	federal	ADJ
ftr-320	329	23	charitable	charitable	ADJ
ftr-320	329	24	income	income	NOUN
ftr-320	329	25	tax	tax	NOUN
ftr-320	329	26	deductions	deduction	NOUN
ftr-320	329	27	are	be	AUX
ftr-320	329	28	also	also	ADV
ftr-320	329	29	,	,	PUNCT
ftr-320	329	30	by	by	ADP
ftr-320	329	31	definition	definition	NOUN
ftr-320	329	32	,	,	PUNCT
ftr-320	329	33	charitable	charitable	ADJ
ftr-320	329	34	gifts	gift	NOUN
ftr-320	329	35	made	make	VERB
ftr-320	329	36	for	for	ADP
ftr-320	329	37	a	a	DET
ftr-320	329	38	specific	specific	ADJ
ftr-320	329	39	purpose	purpose	NOUN
ftr-320	329	40	—	—	PUNCT
ftr-320	329	41	the	the	DET
ftr-320	329	42	protection	protection	NOUN
ftr-320	329	43	of	of	ADP
ftr-320	329	44	the	the	DET
ftr-320	329	45	particular	particular	ADJ
ftr-320	329	46	property	property	NOUN
ftr-320	329	47	encumbered	encumber	VERB
ftr-320	329	48	by	by	ADP
ftr-320	329	49	the	the	DET
ftr-320	329	50	easement	easement	NOUN
ftr-320	329	51	for	for	ADP
ftr-320	329	52	one	one	NUM
ftr-320	329	53	or	or	CCONJ
ftr-320	329	54	more	more	ADJ
ftr-320	329	55	of	of	ADP
ftr-320	329	56	the	the	DET
ftr-320	329	57	conservation	conservation	NOUN
ftr-320	329	58	purposes	purpose	NOUN
ftr-320	329	59	enumerated	enumerate	VERB
ftr-320	329	60	in	in	ADP
ftr-320	329	61	section	section	NOUN
ftr-320	329	62	170(h	170(h	PROPN
ftr-320	329	63	)	)	PUNCT
ftr-320	329	64	in	in	ADP
ftr-320	329	65	perpetuity	perpetuity	NOUN
ftr-320	329	66	.	.	PUNCT
ftr-320	330	1	under	under	ADP
ftr-320	330	2	state	state	NOUN
ftr-320	330	3	law	law	NOUN
ftr-320	330	4	,	,	PUNCT
ftr-320	330	5	the	the	DET
ftr-320	330	6	donee	donee	NOUN
ftr-320	330	7	of	of	ADP
ftr-320	330	8	a	a	DET
ftr-320	330	9	charitable	charitable	ADJ
ftr-320	330	10	gift	gift	NOUN
ftr-320	330	11	made	make	VERB
ftr-320	330	12	for	for	ADP
ftr-320	330	13	a	a	DET
ftr-320	330	14	specific	specific	ADJ
ftr-320	330	15	purpose	purpose	NOUN
ftr-320	330	16	must	must	AUX
ftr-320	330	17	administer	administer	VERB
ftr-320	330	18	the	the	DET
ftr-320	330	19	gift	gift	NOUN
ftr-320	330	20	consistent	consistent	ADJ
ftr-320	330	21	with	with	ADP
ftr-320	330	22	its	its	PRON
ftr-320	330	23	stated	state	VERB
ftr-320	330	24	terms	term	NOUN
ftr-320	330	25	and	and	CCONJ
ftr-320	330	26	charitable	charitable	ADJ
ftr-320	330	27	purpose	purpose	NOUN
ftr-320	330	28	.	.	PUNCT
ftr-320	331	1	for	for	ADP
ftr-320	331	2	a	a	DET
ftr-320	331	3	discussion	discussion	NOUN
ftr-320	331	4	of	of	ADP
ftr-320	331	5	the	the	DET
ftr-320	331	6	principles	principle	NOUN
ftr-320	331	7	applicable	applicable	ADJ
ftr-320	331	8	to	to	PART
ftr-320	331	9	restricted	restrict	VERB
ftr-320	331	10	charitable	charitable	ADJ
ftr-320	331	11	gifts	gift	NOUN
ftr-320	331	12	in	in	ADP
ftr-320	331	13	the	the	DET
ftr-320	331	14	conservation	conservation	NOUN
ftr-320	331	15	easement	easement	ADJ
ftr-320	331	16	context	context	NOUN
ftr-320	331	17	,	,	PUNCT
ftr-320	331	18	see	see	VERB
ftr-320	331	19	,	,	PUNCT
ftr-320	331	20	e.g.	e.g.	ADV
ftr-320	331	21	,	,	PUNCT
ftr-320	331	22	nancy	nancy	PROPN
ftr-320	331	23	a.	a.	PROPN
ftr-320	331	24	mclaughlin	mclaughlin	PROPN
ftr-320	331	25	,	,	PUNCT
ftr-320	331	26	amending	amend	VERB
ftr-320	331	27	perpetual	perpetual	ADJ
ftr-320	331	28	conservation	conservation	NOUN
ftr-320	331	29	easements	easement	NOUN
ftr-320	331	30	:	:	PUNCT
ftr-320	331	31	a	a	DET
ftr-320	331	32	case	case	NOUN
ftr-320	331	33	study	study	NOUN
ftr-320	331	34	of	of	ADP
ftr-320	331	35	the	the	DET
ftr-320	331	36	myrtle	myrtle	PROPN
ftr-320	331	37	grove	grove	PROPN
ftr-320	331	38	controversy	controversy	PROPN
ftr-320	331	39	,	,	PUNCT
ftr-320	331	40	40	40	NUM
ftr-320	331	41	u.	u.	NOUN
ftr-320	331	42	rich	rich	ADJ
ftr-320	331	43	.	.	PUNCT
ftr-320	332	1	l.	l.	PROPN
ftr-320	332	2	rev	rev	PROPN
ftr-320	332	3	.	.	PROPN
ftr-320	332	4	1031	1031	NUM
ftr-320	332	5	(	(	PUNCT
ftr-320	332	6	2006	2006	NUM
ftr-320	332	7	)	)	PUNCT
ftr-320	332	8	;	;	PUNCT
ftr-320	332	9	nancy	nancy	PROPN
ftr-320	332	10	a.	a.	PROPN
ftr-320	332	11	mclaughlin	mclaughlin	PROPN
ftr-320	332	12	&	&	CCONJ
ftr-320	332	13	w.	w.	PROPN
ftr-320	332	14	william	william	PROPN
ftr-320	332	15	weeks	weeks	PROPN
ftr-320	332	16	,	,	PUNCT
ftr-320	332	17	hicks	hicks	PROPN
ftr-320	332	18	v.	v.	CCONJ
ftr-320	332	19	dowd	dowd	PROPN
ftr-320	332	20	,	,	PUNCT
ftr-320	332	21	conservation	conservation	NOUN
ftr-320	332	22	easements	easement	NOUN
ftr-320	332	23	,	,	PUNCT
ftr-320	332	24	and	and	CCONJ
ftr-320	332	25	the	the	DET
ftr-320	332	26	charitable	charitable	ADJ
ftr-320	332	27	trust	trust	NOUN
ftr-320	332	28	doctrine	doctrine	NOUN
ftr-320	332	29	:	:	PUNCT
ftr-320	332	30	setting	set	VERB
ftr-320	332	31	the	the	DET
ftr-320	332	32	record	record	NOUN
ftr-320	332	33	straight	straight	ADJ
ftr-320	332	34	,	,	PUNCT
ftr-320	332	35	10	10	NUM
ftr-320	332	36	wyo	wyo	PROPN
ftr-320	332	37	.	.	PUNCT
ftr-320	332	38	l.	l.	PROPN
ftr-320	332	39	rev	rev	PROPN
ftr-320	332	40	.	.	PROPN
ftr-320	333	1	73	73	NUM
ftr-320	333	2	(	(	PUNCT
ftr-320	333	3	2010	2010	NUM
ftr-320	333	4	)	)	PUNCT
ftr-320	334	1	[	[	X
ftr-320	334	2	hereinafter	hereinafter	NOUN
ftr-320	334	3	mclaughlin	mclaughlin	PROPN
ftr-320	334	4	&	&	CCONJ
ftr-320	334	5	weeks	week	NOUN
ftr-320	334	6	,	,	PUNCT
ftr-320	334	7	setting	set	VERB
ftr-320	334	8	the	the	DET
ftr-320	334	9	record	record	NOUN
ftr-320	334	10	straight	straight	NOUN
ftr-320	334	11	]	]	PUNCT
ftr-320	334	12	;	;	PUNCT
ftr-320	334	13	nancy	nancy	PROPN
ftr-320	334	14	a.	a.	PROPN
ftr-320	334	15	mclaughlin	mclaughlin	PROPN
ftr-320	334	16	,	,	PUNCT
ftr-320	334	17	conservation	conservation	NOUN
ftr-320	334	18	easements	easement	NOUN
ftr-320	334	19	:	:	PUNCT
ftr-320	334	20	perpetuity	perpetuity	NOUN
ftr-320	334	21	and	and	CCONJ
ftr-320	334	22	beyond	beyond	ADP
ftr-320	334	23	,	,	PUNCT
ftr-320	334	24	34	34	NUM
ftr-320	334	25	ecology	ecology	NOUN
ftr-320	334	26	l.	l.	PROPN
ftr-320	334	27	q.	q.	PROPN
ftr-320	334	28	673	673	NUM
ftr-320	334	29	(	(	PUNCT
ftr-320	334	30	2007	2007	NUM
ftr-320	334	31	)	)	PUNCT
ftr-320	335	1	[	[	X
ftr-320	335	2	hereinafter	hereinafter	NOUN
ftr-320	335	3	mclaughlin	mclaughlin	PROPN
ftr-320	335	4	,	,	PUNCT
ftr-320	335	5	conservation	conservation	NOUN
ftr-320	335	6	easements	easement	NOUN
ftr-320	335	7	:	:	PUNCT
ftr-320	335	8	perpetuity	perpetuity	NOUN
ftr-320	335	9	and	and	CCONJ
ftr-320	335	10	beyond	beyond	ADP
ftr-320	335	11	]	]	PUNCT
ftr-320	335	12	.	.	PUNCT
ftr-320	336	1	42	42	NUM
ftr-320	336	2	.	.	PUNCT
ftr-320	337	1	carpenter	carpenter	PROPN
ftr-320	337	2	,	,	PUNCT
ftr-320	337	3	103	103	NUM
ftr-320	337	4	t.c.m	t.c.m	NOUN
ftr-320	337	5	.	.	PUNCT
ftr-320	338	1	(	(	PUNCT
ftr-320	338	2	cch	cch	NOUN
ftr-320	338	3	)	)	PUNCT
ftr-320	338	4	at	at	ADP
ftr-320	338	5	1004	1004	NUM
ftr-320	338	6	,	,	PUNCT
ftr-320	338	7	t.c.m	t.c.m	INTJ
ftr-320	338	8	.	.	PUNCT
ftr-320	339	1	(	(	PUNCT
ftr-320	339	2	ria	ria	PROPN
ftr-320	339	3	)	)	PUNCT
ftr-320	339	4	¶	¶	PROPN
ftr-320	339	5	2012	2012	NUM
ftr-320	339	6	-	-	SYM
ftr-320	339	7	001	001	NUM
ftr-320	339	8	at	at	ADP
ftr-320	339	9	6	6	NUM
ftr-320	339	10	.	.	NOUN
ftr-320	339	11	43	43	NUM
ftr-320	339	12	.	.	PUNCT
ftr-320	340	1	charitable	charitable	ADJ
ftr-320	340	2	gifts	gift	NOUN
ftr-320	340	3	made	make	VERB
ftr-320	340	4	to	to	ADP
ftr-320	340	5	government	government	NOUN
ftr-320	340	6	entities	entity	NOUN
ftr-320	340	7	and	and	CCONJ
ftr-320	340	8	charitable	charitable	ADJ
ftr-320	340	9	organizations	organization	NOUN
ftr-320	340	10	can	can	AUX
ftr-320	340	11	be	be	AUX
ftr-320	340	12	either	either	CCONJ
ftr-320	340	13	restricted	restrict	VERB
ftr-320	340	14	or	or	CCONJ
ftr-320	340	15	unrestricted	unrestricted	ADJ
ftr-320	340	16	.	.	PUNCT
ftr-320	341	1	an	an	DET
ftr-320	341	2	unrestricted	unrestricted	ADJ
ftr-320	341	3	charitable	charitable	ADJ
ftr-320	341	4	gift	gift	NOUN
ftr-320	341	5	2012	2012	NUM
ftr-320	341	6	]	]	PUNCT
ftr-320	341	7	tax	tax	NOUN
ftr-320	341	8	-	-	PUNCT
ftr-320	341	9	deductible	deductible	ADJ
ftr-320	341	10	conservation	conservation	NOUN
ftr-320	341	11	easements	easement	NOUN
ftr-320	341	12	231	231	NUM
ftr-320	341	13	the	the	DET
ftr-320	341	14	court‘s	court‘s	NOUN
ftr-320	341	15	holding	hold	VERB
ftr-320	341	16	that	that	SCONJ
ftr-320	341	17	the	the	DET
ftr-320	341	18	conservation	conservation	NOUN
ftr-320	341	19	easements	easement	NOUN
ftr-320	341	20	did	do	AUX
ftr-320	341	21	not	not	PART
ftr-320	341	22	constitute	constitute	VERB
ftr-320	341	23	charitable	charitable	ADJ
ftr-320	341	24	trusts	trust	NOUN
ftr-320	341	25	but	but	CCONJ
ftr-320	341	26	did	do	AUX
ftr-320	341	27	constitute	constitute	VERB
ftr-320	341	28	restricted	restrict	VERB
ftr-320	341	29	gifts	gift	NOUN
ftr-320	341	30	highlights	highlight	NOUN
ftr-320	341	31	an	an	DET
ftr-320	341	32	issue	issue	NOUN
ftr-320	341	33	that	that	PRON
ftr-320	341	34	sometimes	sometimes	ADV
ftr-320	341	35	creates	create	VERB
ftr-320	341	36	confusion	confusion	NOUN
ftr-320	341	37	.	.	PUNCT
ftr-320	342	1	in	in	ADP
ftr-320	342	2	some	some	DET
ftr-320	342	3	states	state	NOUN
ftr-320	342	4	,	,	PUNCT
ftr-320	342	5	gifts	gift	NOUN
ftr-320	342	6	made	make	VERB
ftr-320	342	7	to	to	ADP
ftr-320	342	8	charitable	charitable	ADJ
ftr-320	342	9	corporations	corporation	NOUN
ftr-320	342	10	for	for	ADP
ftr-320	342	11	specific	specific	ADJ
ftr-320	342	12	purposes	purpose	NOUN
ftr-320	342	13	are	be	AUX
ftr-320	342	14	referred	refer	VERB
ftr-320	342	15	to	to	ADP
ftr-320	342	16	as	as	ADP
ftr-320	342	17	charitable	charitable	ADJ
ftr-320	342	18	trusts	trust	NOUN
ftr-320	342	19	.	.	PUNCT
ftr-320	343	1	44	44	NUM
ftr-320	343	2	in	in	ADP
ftr-320	343	3	other	other	ADJ
ftr-320	343	4	states	state	NOUN
ftr-320	343	5	,	,	PUNCT
ftr-320	343	6	such	such	ADJ
ftr-320	343	7	gifts	gift	NOUN
ftr-320	343	8	are	be	AUX
ftr-320	343	9	referred	refer	VERB
ftr-320	343	10	to	to	ADP
ftr-320	343	11	as	as	ADV
ftr-320	343	12	absolute	absolute	ADJ
ftr-320	343	13	,	,	PUNCT
ftr-320	343	14	conditional	conditional	ADJ
ftr-320	343	15	,	,	PUNCT
ftr-320	343	16	or	or	CCONJ
ftr-320	343	17	restricted	restrict	VERB
ftr-320	343	18	gifts	gift	NOUN
ftr-320	343	19	,	,	PUNCT
ftr-320	343	20	rather	rather	ADV
ftr-320	343	21	than	than	ADP
ftr-320	343	22	technical	technical	ADJ
ftr-320	343	23	trusts	trust	NOUN
ftr-320	343	24	.	.	PUNCT
ftr-320	344	1	45	45	NUM
ftr-320	344	2	regardless	regardless	ADV
ftr-320	344	3	of	of	ADP
ftr-320	344	4	the	the	DET
ftr-320	344	5	label	label	NOUN
ftr-320	344	6	,	,	PUNCT
ftr-320	344	7	however	however	ADV
ftr-320	344	8	,	,	PUNCT
ftr-320	344	9	the	the	DET
ftr-320	344	10	recipient	recipient	NOUN
ftr-320	344	11	corporation	corporation	NOUN
ftr-320	344	12	must	must	AUX
ftr-320	344	13	administer	administer	VERB
ftr-320	344	14	the	the	DET
ftr-320	344	15	gift	gift	NOUN
ftr-320	344	16	in	in	ADP
ftr-320	344	17	accordance	accordance	NOUN
ftr-320	344	18	with	with	ADP
ftr-320	344	19	the	the	DET
ftr-320	344	20	terms	term	NOUN
ftr-320	344	21	and	and	CCONJ
ftr-320	344	22	purpose	purpose	NOUN
ftr-320	344	23	specified	specify	VERB
ftr-320	344	24	by	by	ADP
ftr-320	344	25	the	the	DET
ftr-320	344	26	donor	donor	NOUN
ftr-320	344	27	.	.	PUNCT
ftr-320	345	1	46	46	NUM
ftr-320	345	2	a	a	DET
ftr-320	345	3	leading	lead	VERB
ftr-320	345	4	case	case	NOUN
ftr-320	345	5	in	in	ADP
ftr-320	345	6	this	this	DET
ftr-320	345	7	context	context	NOUN
ftr-320	345	8	explains	explain	VERB
ftr-320	345	9	:	:	PUNCT
ftr-320	345	10	is	be	AUX
ftr-320	345	11	a	a	DET
ftr-320	345	12	contribution	contribution	NOUN
ftr-320	345	13	of	of	ADP
ftr-320	345	14	money	money	NOUN
ftr-320	345	15	or	or	CCONJ
ftr-320	345	16	property	property	NOUN
ftr-320	345	17	that	that	PRON
ftr-320	345	18	the	the	DET
ftr-320	345	19	donor	donor	NOUN
ftr-320	345	20	makes	make	VERB
ftr-320	345	21	without	without	ADP
ftr-320	345	22	attaching	attach	VERB
ftr-320	345	23	any	any	DET
ftr-320	345	24	conditions	condition	NOUN
ftr-320	345	25	on	on	ADP
ftr-320	345	26	its	its	PRON
ftr-320	345	27	use	use	NOUN
ftr-320	345	28	by	by	ADP
ftr-320	345	29	the	the	DET
ftr-320	345	30	recipient	recipient	NOUN
ftr-320	345	31	entity	entity	NOUN
ftr-320	345	32	or	or	CCONJ
ftr-320	345	33	organization	organization	NOUN
ftr-320	345	34	.	.	PUNCT
ftr-320	346	1	an	an	DET
ftr-320	346	2	entity	entity	NOUN
ftr-320	346	3	or	or	CCONJ
ftr-320	346	4	organization	organization	NOUN
ftr-320	346	5	in	in	ADP
ftr-320	346	6	receipt	receipt	NOUN
ftr-320	346	7	of	of	ADP
ftr-320	346	8	an	an	DET
ftr-320	346	9	unrestricted	unrestricted	ADJ
ftr-320	346	10	charitable	charitable	ADJ
ftr-320	346	11	gift	gift	NOUN
ftr-320	346	12	is	be	AUX
ftr-320	346	13	free	free	ADJ
ftr-320	346	14	to	to	PART
ftr-320	346	15	use	use	VERB
ftr-320	346	16	that	that	DET
ftr-320	346	17	gift	gift	NOUN
ftr-320	346	18	as	as	SCONJ
ftr-320	346	19	it	it	PRON
ftr-320	346	20	sees	see	VERB
ftr-320	346	21	fit	fit	ADJ
ftr-320	346	22	in	in	ADP
ftr-320	346	23	accomplishing	accomplish	VERB
ftr-320	346	24	its	its	PRON
ftr-320	346	25	general	general	ADJ
ftr-320	346	26	public	public	ADJ
ftr-320	346	27	or	or	CCONJ
ftr-320	346	28	charitable	charitable	ADJ
ftr-320	346	29	mission	mission	NOUN
ftr-320	346	30	.	.	PUNCT
ftr-320	347	1	the	the	DET
ftr-320	347	2	typical	typical	ADJ
ftr-320	347	3	unrestricted	unrestricted	ADJ
ftr-320	347	4	charitable	charitable	ADJ
ftr-320	347	5	gift	gift	NOUN
ftr-320	347	6	is	be	AUX
ftr-320	347	7	the	the	DET
ftr-320	347	8	fifty	fifty	NUM
ftr-320	347	9	dollar	dollar	NOUN
ftr-320	347	10	check	check	NOUN
ftr-320	347	11	written	write	VERB
ftr-320	347	12	to	to	ADP
ftr-320	347	13	a	a	DET
ftr-320	347	14	favorite	favorite	ADJ
ftr-320	347	15	charity	charity	NOUN
ftr-320	347	16	at	at	ADP
ftr-320	347	17	the	the	DET
ftr-320	347	18	end	end	NOUN
ftr-320	347	19	of	of	ADP
ftr-320	347	20	the	the	DET
ftr-320	347	21	calendar	calendar	NOUN
ftr-320	347	22	year	year	NOUN
ftr-320	347	23	or	or	CCONJ
ftr-320	347	24	the	the	DET
ftr-320	347	25	twenty	twenty	NUM
ftr-320	347	26	dollar	dollar	NOUN
ftr-320	347	27	bill	bill	NOUN
ftr-320	347	28	dropped	drop	VERB
ftr-320	347	29	in	in	ADP
ftr-320	347	30	the	the	DET
ftr-320	347	31	church	church	NOUN
ftr-320	347	32	collection	collection	NOUN
ftr-320	347	33	plate	plate	NOUN
ftr-320	347	34	on	on	ADP
ftr-320	347	35	sunday	sunday	PROPN
ftr-320	347	36	,	,	PUNCT
ftr-320	347	37	both	both	PRON
ftr-320	347	38	of	of	ADP
ftr-320	347	39	which	which	PRON
ftr-320	347	40	the	the	DET
ftr-320	347	41	donor	donor	NOUN
ftr-320	347	42	intends	intend	VERB
ftr-320	347	43	will	will	AUX
ftr-320	347	44	be	be	AUX
ftr-320	347	45	used	use	VERB
ftr-320	347	46	by	by	ADP
ftr-320	347	47	the	the	DET
ftr-320	347	48	recipient	recipient	NOUN
ftr-320	347	49	organization	organization	NOUN
ftr-320	347	50	as	as	SCONJ
ftr-320	347	51	it	it	PRON
ftr-320	347	52	sees	see	VERB
ftr-320	347	53	fit	fit	ADJ
ftr-320	347	54	in	in	ADP
ftr-320	347	55	accomplishing	accomplish	VERB
ftr-320	347	56	its	its	PRON
ftr-320	347	57	general	general	ADJ
ftr-320	347	58	charitable	charitable	ADJ
ftr-320	347	59	mission	mission	NOUN
ftr-320	347	60	.	.	PUNCT
ftr-320	348	1	unrestricted	unrestricted	ADJ
ftr-320	348	2	charitable	charitable	ADJ
ftr-320	348	3	gifts	gift	NOUN
ftr-320	348	4	of	of	ADP
ftr-320	348	5	land	land	NOUN
ftr-320	348	6	are	be	AUX
ftr-320	348	7	commonly	commonly	ADV
ftr-320	348	8	called	call	VERB
ftr-320	348	9	―tradelands,‖	―tradelands,‖	NOUN
ftr-320	348	10	reflecting	reflect	VERB
ftr-320	348	11	that	that	SCONJ
ftr-320	348	12	the	the	DET
ftr-320	348	13	land	land	NOUN
ftr-320	348	14	can	can	AUX
ftr-320	348	15	be	be	AUX
ftr-320	348	16	sold	sell	VERB
ftr-320	348	17	and	and	CCONJ
ftr-320	348	18	the	the	DET
ftr-320	348	19	proceeds	proceed	NOUN
ftr-320	348	20	used	use	VERB
ftr-320	348	21	by	by	ADP
ftr-320	348	22	the	the	DET
ftr-320	348	23	charity	charity	NOUN
ftr-320	348	24	in	in	ADP
ftr-320	348	25	accomplishing	accomplish	VERB
ftr-320	348	26	its	its	PRON
ftr-320	348	27	general	general	ADJ
ftr-320	348	28	charitable	charitable	ADJ
ftr-320	348	29	mission	mission	NOUN
ftr-320	348	30	.	.	PUNCT
ftr-320	349	1	a	a	DET
ftr-320	349	2	restricted	restricted	ADJ
ftr-320	349	3	charitable	charitable	ADJ
ftr-320	349	4	gift	gift	NOUN
ftr-320	349	5	,	,	PUNCT
ftr-320	349	6	in	in	ADP
ftr-320	349	7	contrast	contrast	NOUN
ftr-320	349	8	,	,	PUNCT
ftr-320	349	9	is	be	AUX
ftr-320	349	10	a	a	DET
ftr-320	349	11	contribution	contribution	NOUN
ftr-320	349	12	of	of	ADP
ftr-320	349	13	money	money	NOUN
ftr-320	349	14	or	or	CCONJ
ftr-320	349	15	property	property	NOUN
ftr-320	349	16	that	that	PRON
ftr-320	349	17	the	the	DET
ftr-320	349	18	donor	donor	NOUN
ftr-320	349	19	makes	make	VERB
ftr-320	349	20	to	to	ADP
ftr-320	349	21	a	a	DET
ftr-320	349	22	government	government	NOUN
ftr-320	349	23	entity	entity	NOUN
ftr-320	349	24	or	or	CCONJ
ftr-320	349	25	charitable	charitable	ADJ
ftr-320	349	26	organization	organization	NOUN
ftr-320	349	27	to	to	PART
ftr-320	349	28	be	be	AUX
ftr-320	349	29	used	use	VERB
ftr-320	349	30	for	for	ADP
ftr-320	349	31	a	a	DET
ftr-320	349	32	specific	specific	ADJ
ftr-320	349	33	charitable	charitable	ADJ
ftr-320	349	34	purpose	purpose	NOUN
ftr-320	349	35	and	and	CCONJ
ftr-320	349	36	often	often	ADV
ftr-320	349	37	according	accord	VERB
ftr-320	349	38	to	to	ADP
ftr-320	349	39	carefully	carefully	ADV
ftr-320	349	40	negotiated	negotiate	VERB
ftr-320	349	41	terms	term	NOUN
ftr-320	349	42	.	.	PUNCT
ftr-320	350	1	see	see	VERB
ftr-320	350	2	,	,	PUNCT
ftr-320	350	3	e.g.	e.g.	ADV
ftr-320	350	4	,	,	PUNCT
ftr-320	350	5	john	john	PROPN
ftr-320	350	6	k.	k.	PROPN
ftr-320	350	7	eason	eason	PROPN
ftr-320	350	8	,	,	PUNCT
ftr-320	350	9	the	the	DET
ftr-320	350	10	restricted	restricted	ADJ
ftr-320	350	11	gift	gift	NOUN
ftr-320	350	12	life	life	NOUN
ftr-320	350	13	cycle	cycle	NOUN
ftr-320	350	14	,	,	PUNCT
ftr-320	350	15	or	or	CCONJ
ftr-320	350	16	what	what	PRON
ftr-320	350	17	comes	come	VERB
ftr-320	350	18	around	around	ADV
ftr-320	350	19	goes	go	VERB
ftr-320	350	20	around	around	ADV
ftr-320	350	21	,	,	PUNCT
ftr-320	350	22	76	76	NUM
ftr-320	350	23	fordham	fordham	PROPN
ftr-320	350	24	l.	l.	PROPN
ftr-320	350	25	rev	rev	PROPN
ftr-320	350	26	.	.	PROPN
ftr-320	350	27	693	693	NUM
ftr-320	350	28	,	,	PUNCT
ftr-320	350	29	698	698	NUM
ftr-320	350	30	,	,	PUNCT
ftr-320	350	31	708–09	708–09	NUM
ftr-320	350	32	(	(	PUNCT
ftr-320	350	33	2007	2007	NUM
ftr-320	350	34	)	)	PUNCT
ftr-320	350	35	(	(	PUNCT
ftr-320	350	36	restricted	restrict	VERB
ftr-320	350	37	charitable	charitable	ADJ
ftr-320	350	38	gifts	gift	NOUN
ftr-320	350	39	give	give	VERB
ftr-320	350	40	rise	rise	NOUN
ftr-320	350	41	to	to	ADP
ftr-320	350	42	trust	trust	NOUN
ftr-320	350	43	or	or	CCONJ
ftr-320	350	44	trust	trust	NOUN
ftr-320	350	45	-	-	PUNCT
ftr-320	350	46	like	like	ADJ
ftr-320	350	47	duties	duty	NOUN
ftr-320	350	48	,	,	PUNCT
ftr-320	350	49	in	in	ADP
ftr-320	350	50	particular	particular	ADJ
ftr-320	350	51	the	the	DET
ftr-320	350	52	duty	duty	NOUN
ftr-320	350	53	to	to	PART
ftr-320	350	54	abide	abide	VERB
ftr-320	350	55	by	by	ADP
ftr-320	350	56	the	the	DET
ftr-320	350	57	terms	term	NOUN
ftr-320	350	58	of	of	ADP
ftr-320	350	59	the	the	DET
ftr-320	350	60	gift	gift	NOUN
ftr-320	350	61	)	)	PUNCT
ftr-320	350	62	.	.	PUNCT
ftr-320	351	1	44	44	NUM
ftr-320	351	2	.	.	PUNCT
ftr-320	352	1	see	see	VERB
ftr-320	352	2	,	,	PUNCT
ftr-320	352	3	e.g.	e.g.	ADV
ftr-320	352	4	,	,	PUNCT
ftr-320	352	5	chattowah	chattowah	NOUN
ftr-320	352	6	open	open	ADJ
ftr-320	352	7	land	land	NOUN
ftr-320	352	8	trust	trust	PROPN
ftr-320	352	9	v.	v.	ADP
ftr-320	352	10	jones	jones	PROPN
ftr-320	352	11	,	,	PUNCT
ftr-320	352	12	636	636	NUM
ftr-320	352	13	s.e.2d	s.e.2d	NUM
ftr-320	352	14	523	523	NUM
ftr-320	352	15	,	,	PUNCT
ftr-320	352	16	525–27	525–27	PROPN
ftr-320	352	17	(	(	PUNCT
ftr-320	352	18	ga	ga	PROPN
ftr-320	352	19	.	.	PROPN
ftr-320	352	20	2006	2006	NUM
ftr-320	352	21	)	)	PUNCT
ftr-320	352	22	(	(	PUNCT
ftr-320	352	23	devise	devise	VERB
ftr-320	352	24	of	of	ADP
ftr-320	352	25	testator‘s	testator‘s	PRON
ftr-320	352	26	residence	residence	NOUN
ftr-320	352	27	and	and	CCONJ
ftr-320	352	28	surrounding	surround	VERB
ftr-320	352	29	acreage	acreage	NOUN
ftr-320	352	30	to	to	ADP
ftr-320	352	31	a	a	DET
ftr-320	352	32	land	land	NOUN
ftr-320	352	33	trust	trust	NOUN
ftr-320	352	34	for	for	ADP
ftr-320	352	35	the	the	DET
ftr-320	352	36	purpose	purpose	NOUN
ftr-320	352	37	of	of	ADP
ftr-320	352	38	maintaining	maintain	VERB
ftr-320	352	39	the	the	DET
ftr-320	352	40	property	property	NOUN
ftr-320	352	41	in	in	ADP
ftr-320	352	42	perpetuity	perpetuity	NOUN
ftr-320	352	43	exclusively	exclusively	ADV
ftr-320	352	44	for	for	ADP
ftr-320	352	45	conservation	conservation	NOUN
ftr-320	352	46	purposes	purpose	NOUN
ftr-320	352	47	within	within	ADP
ftr-320	352	48	the	the	DET
ftr-320	352	49	meaning	meaning	NOUN
ftr-320	352	50	of	of	ADP
ftr-320	352	51	section	section	NOUN
ftr-320	352	52	170(h	170(h	PROPN
ftr-320	352	53	)	)	PUNCT
ftr-320	352	54	―unambiguously	―unambiguously	ADV
ftr-320	352	55	created	create	VERB
ftr-320	352	56	a	a	DET
ftr-320	352	57	charitable	charitable	ADJ
ftr-320	352	58	trust‖	trust‖	NOUN
ftr-320	352	59	and	and	CCONJ
ftr-320	352	60	testator‘s	testator‘s	PRON
ftr-320	352	61	failure	failure	NOUN
ftr-320	352	62	to	to	PART
ftr-320	352	63	use	use	VERB
ftr-320	352	64	the	the	DET
ftr-320	352	65	term	term	NOUN
ftr-320	352	66	―trust‖	―trust‖	PROPN
ftr-320	352	67	or	or	CCONJ
ftr-320	352	68	―trustee‖	―trustee‖	PROPN
ftr-320	352	69	did	do	AUX
ftr-320	352	70	not	not	PART
ftr-320	352	71	alter	alter	VERB
ftr-320	352	72	the	the	DET
ftr-320	352	73	outcome	outcome	NOUN
ftr-320	352	74	as	as	SCONJ
ftr-320	352	75	strict	strict	ADJ
ftr-320	352	76	use	use	NOUN
ftr-320	352	77	of	of	ADP
ftr-320	352	78	those	those	DET
ftr-320	352	79	terms	term	NOUN
ftr-320	352	80	is	be	AUX
ftr-320	352	81	not	not	PART
ftr-320	352	82	required	require	VERB
ftr-320	352	83	to	to	PART
ftr-320	352	84	establish	establish	VERB
ftr-320	352	85	a	a	DET
ftr-320	352	86	trust	trust	NOUN
ftr-320	352	87	)	)	PUNCT
ftr-320	352	88	.	.	PUNCT
ftr-320	353	1	45	45	NUM
ftr-320	353	2	.	.	X
ftr-320	354	1	see	see	VERB
ftr-320	354	2	,	,	PUNCT
ftr-320	354	3	e.g.	e.g.	ADV
ftr-320	354	4	,	,	PUNCT
ftr-320	354	5	george	george	PROPN
ftr-320	354	6	w.	w.	PROPN
ftr-320	354	7	vallery	vallery	PROPN
ftr-320	354	8	mem	mem	PROPN
ftr-320	354	9	.	.	PUNCT
ftr-320	354	10	fund	fund	PROPN
ftr-320	354	11	.	.	PUNCT
ftr-320	355	1	v.	v.	ADP
ftr-320	355	2	saint	saint	PROPN
ftr-320	355	3	luke‘s	luke‘s	PROPN
ftr-320	355	4	cmty	cmty	PROPN
ftr-320	355	5	.	.	PUNCT
ftr-320	356	1	found	find	VERB
ftr-320	356	2	.	.	PUNCT
ftr-320	357	1	,	,	PUNCT
ftr-320	357	2	883	883	NUM
ftr-320	357	3	p.2d	p.2d	SYM
ftr-320	357	4	24	24	NUM
ftr-320	357	5	,	,	PUNCT
ftr-320	357	6	28	28	NUM
ftr-320	357	7	(	(	PUNCT
ftr-320	357	8	colo	colo	PROPN
ftr-320	357	9	.	.	PUNCT
ftr-320	358	1	app	app	PROPN
ftr-320	358	2	.	.	PROPN
ftr-320	358	3	1993	1993	NUM
ftr-320	358	4	)	)	PUNCT
ftr-320	358	5	(	(	PUNCT
ftr-320	358	6	referring	refer	VERB
ftr-320	358	7	to	to	ADP
ftr-320	358	8	a	a	DET
ftr-320	358	9	bequest	bequest	NOUN
ftr-320	358	10	for	for	ADP
ftr-320	358	11	a	a	DET
ftr-320	358	12	specific	specific	ADJ
ftr-320	358	13	charitable	charitable	ADJ
ftr-320	358	14	purpose	purpose	NOUN
ftr-320	358	15	as	as	ADP
ftr-320	358	16	―an	―an	PROPN
ftr-320	358	17	outright	outright	ADV
ftr-320	358	18	but	but	CCONJ
ftr-320	358	19	restricted	restrict	VERB
ftr-320	358	20	gift	gift	NOUN
ftr-320	358	21	rather	rather	ADV
ftr-320	358	22	than	than	ADP
ftr-320	358	23	a	a	DET
ftr-320	358	24	trust,‖	trust,‖	PROPN
ftr-320	358	25	and	and	CCONJ
ftr-320	358	26	an	an	DET
ftr-320	358	27	―absolute	―absolute	ADV
ftr-320	358	28	bequest	bequest	NOUN
ftr-320	358	29	to	to	ADP
ftr-320	358	30	a	a	DET
ftr-320	358	31	charitable	charitable	ADJ
ftr-320	358	32	organization‖	organization‖	NOUN
ftr-320	358	33	)	)	PUNCT
ftr-320	358	34	.	.	PUNCT
ftr-320	359	1	46	46	NUM
ftr-320	359	2	.	.	PUNCT
ftr-320	360	1	see	see	VERB
ftr-320	360	2	,	,	PUNCT
ftr-320	360	3	e.g.	e.g.	ADV
ftr-320	360	4	,	,	PUNCT
ftr-320	360	5	lefkowitz	lefkowitz	PROPN
ftr-320	360	6	v.	v.	PROPN
ftr-320	360	7	lebensfeld	lebensfeld	PROPN
ftr-320	360	8	,	,	PUNCT
ftr-320	360	9	68	68	NUM
ftr-320	360	10	app.div.2d	app.div.2d	NOUN
ftr-320	360	11	488	488	NUM
ftr-320	360	12	,	,	PUNCT
ftr-320	360	13	496	496	NUM
ftr-320	360	14	(	(	PUNCT
ftr-320	360	15	1979	1979	NUM
ftr-320	360	16	)	)	PUNCT
ftr-320	360	17	(	(	PUNCT
ftr-320	360	18	―these	―these	ADJ
ftr-320	360	19	cases	case	NOUN
ftr-320	360	20	reflect	reflect	VERB
ftr-320	360	21	the	the	DET
ftr-320	360	22	never	never	ADV
ftr-320	360	23	disturbed	disturb	VERB
ftr-320	360	24	equitable	equitable	ADJ
ftr-320	360	25	doctrine	doctrine	NOUN
ftr-320	360	26	that	that	SCONJ
ftr-320	360	27	although	although	SCONJ
ftr-320	360	28	gifts	gift	NOUN
ftr-320	360	29	to	to	ADP
ftr-320	360	30	a	a	DET
ftr-320	360	31	charitable	charitable	ADJ
ftr-320	360	32	organization	organization	NOUN
ftr-320	360	33	do	do	AUX
ftr-320	360	34	not	not	PART
ftr-320	360	35	create	create	VERB
ftr-320	360	36	a	a	DET
ftr-320	360	37	trust	trust	NOUN
ftr-320	360	38	in	in	ADP
ftr-320	360	39	the	the	DET
ftr-320	360	40	technical	technical	ADJ
ftr-320	360	41	sense	sense	NOUN
ftr-320	360	42	,	,	PUNCT
ftr-320	360	43	where	where	SCONJ
ftr-320	360	44	a	a	DET
ftr-320	360	45	purpose	purpose	NOUN
ftr-320	360	46	is	be	AUX
ftr-320	360	47	stated	state	VERB
ftr-320	360	48	a	a	DET
ftr-320	360	49	trust	trust	NOUN
ftr-320	360	50	will	will	AUX
ftr-320	360	51	be	be	AUX
ftr-320	360	52	implied	imply	VERB
ftr-320	360	53	,	,	PUNCT
ftr-320	360	54	and	and	CCONJ
ftr-320	360	55	the	the	DET
ftr-320	360	56	disposition	disposition	NOUN
ftr-320	360	57	enforced	enforce	VERB
ftr-320	360	58	by	by	ADP
ftr-320	360	59	the	the	DET
ftr-320	360	60	attorney	attorney	NOUN
ftr-320	360	61	-	-	PUNCT
ftr-320	360	62	general	general	ADJ
ftr-320	360	63	,	,	PUNCT
ftr-320	360	64	pursuant	pursuant	ADJ
ftr-320	360	65	to	to	ADP
ftr-320	360	66	his	his	PRON
ftr-320	360	67	duty	duty	NOUN
ftr-320	360	68	to	to	PART
ftr-320	360	69	effectuate	effectuate	VERB
ftr-320	360	70	the	the	DET
ftr-320	360	71	donor‘s	donor‘	VERB
ftr-320	360	72	wishes.‖	wishes.‖	NOUN
ftr-320	360	73	)	)	PUNCT
ftr-320	360	74	;	;	PUNCT
ftr-320	360	75	st	st	PROPN
ftr-320	360	76	.	.	PROPN
ftr-320	360	77	joseph‘s	joseph‘s	PROPN
ftr-320	360	78	hosp	hosp	PROPN
ftr-320	360	79	.	.	PUNCT
ftr-320	361	1	v.	v.	ADP
ftr-320	361	2	bennett	bennett	PROPN
ftr-320	361	3	,	,	PUNCT
ftr-320	361	4	22	22	NUM
ftr-320	361	5	n.e.2d	n.e.2d	NOUN
ftr-320	361	6	305	305	NUM
ftr-320	361	7	,	,	PUNCT
ftr-320	361	8	308	308	NUM
ftr-320	361	9	(	(	PUNCT
ftr-320	361	10	n.y	n.y	PROPN
ftr-320	361	11	.	.	PROPN
ftr-320	361	12	1939	1939	NUM
ftr-320	361	13	)	)	PUNCT
ftr-320	361	14	(	(	PUNCT
ftr-320	361	15	while	while	SCONJ
ftr-320	361	16	―[n]o	―[n]o	PROPN
ftr-320	361	17	trust	trust	NOUN
ftr-320	361	18	arises	arise	VERB
ftr-320	361	19	.	.	PUNCT
ftr-320	361	20	.	.	PUNCT
ftr-320	361	21	.	.	PUNCT
ftr-320	362	1	in	in	ADP
ftr-320	362	2	a	a	DET
ftr-320	362	3	technical	technical	ADJ
ftr-320	362	4	sense‖	sense‖	PROPN
ftr-320	362	5	a	a	DET
ftr-320	362	6	charitable	charitable	ADJ
ftr-320	362	7	corporation	corporation	NOUN
ftr-320	362	8	―may	―may	PUNCT
ftr-320	362	9	not	not	PART
ftr-320	362	10	.	.	PUNCT
ftr-320	362	11	.	.	PUNCT
ftr-320	363	1	.	.	PUNCT
ftr-320	364	1	receive	receive	VERB
ftr-320	364	2	a	a	DET
ftr-320	364	3	gift	gift	NOUN
ftr-320	364	4	made	make	VERB
ftr-320	364	5	for	for	ADP
ftr-320	364	6	one	one	NUM
ftr-320	364	7	purpose	purpose	NOUN
ftr-320	364	8	and	and	CCONJ
ftr-320	364	9	use	use	VERB
ftr-320	364	10	it	it	PRON
ftr-320	364	11	for	for	ADP
ftr-320	364	12	another	another	PRON
ftr-320	364	13	.	.	PUNCT
ftr-320	364	14	.	.	PUNCT
ftr-320	364	15	.	.	PUNCT
ftr-320	365	1	.‖	.‖	NOUN
ftr-320	365	2	)	)	PUNCT
ftr-320	365	3	.	.	PUNCT
ftr-320	366	1	232	232	NUM
ftr-320	366	2	florida	florida	PROPN
ftr-320	366	3	tax	tax	NOUN
ftr-320	366	4	review	review	NOUN
ftr-320	367	1	[	[	X
ftr-320	367	2	vol	vol	NOUN
ftr-320	367	3	.	.	PUNCT
ftr-320	368	1	13:5	13:5	NUM
ftr-320	368	2	―[e]quity	―[e]quity	PROPN
ftr-320	368	3	will	will	AUX
ftr-320	368	4	afford	afford	VERB
ftr-320	368	5	protection	protection	NOUN
ftr-320	368	6	to	to	ADP
ftr-320	368	7	a	a	DET
ftr-320	368	8	donor	donor	NOUN
ftr-320	368	9	to	to	ADP
ftr-320	368	10	a	a	DET
ftr-320	368	11	charitable	charitable	ADJ
ftr-320	368	12	corporation	corporation	NOUN
ftr-320	368	13	in	in	ADP
ftr-320	368	14	that	that	SCONJ
ftr-320	368	15	the	the	PRON
ftr-320	368	16	[	[	X
ftr-320	368	17	a]ttorney	a]ttorney	NOUN
ftr-320	368	18	[	[	X
ftr-320	368	19	g]eneral	g]eneral	ADJ
ftr-320	368	20	may	may	AUX
ftr-320	368	21	maintain	maintain	VERB
ftr-320	368	22	a	a	DET
ftr-320	368	23	suit	suit	NOUN
ftr-320	368	24	to	to	PART
ftr-320	368	25	compel	compel	VERB
ftr-320	368	26	the	the	DET
ftr-320	368	27	property	property	NOUN
ftr-320	368	28	to	to	PART
ftr-320	368	29	be	be	AUX
ftr-320	368	30	held	hold	VERB
ftr-320	368	31	for	for	ADP
ftr-320	368	32	the	the	DET
ftr-320	368	33	charitable	charitable	ADJ
ftr-320	368	34	purpose	purpose	NOUN
ftr-320	368	35	for	for	ADP
ftr-320	368	36	which	which	PRON
ftr-320	368	37	it	it	PRON
ftr-320	368	38	was	be	AUX
ftr-320	368	39	given	give	VERB
ftr-320	368	40	to	to	ADP
ftr-320	368	41	the	the	DET
ftr-320	368	42	corporation‖	corporation‖	NOUN
ftr-320	368	43	.	.	PUNCT
ftr-320	368	44	.	.	PUNCT
ftr-320	368	45	.	.	PUNCT
ftr-320	368	46	.	.	PUNCT
ftr-320	369	1	―the	―the	DET
ftr-320	369	2	general	general	ADJ
ftr-320	369	3	rule	rule	NOUN
ftr-320	369	4	is	be	AUX
ftr-320	369	5	that	that	SCONJ
ftr-320	369	6	charitable	charitable	ADJ
ftr-320	369	7	trusts	trust	NOUN
ftr-320	369	8	or	or	CCONJ
ftr-320	369	9	gifts	gift	NOUN
ftr-320	369	10	to	to	ADP
ftr-320	369	11	charitable	charitable	ADJ
ftr-320	369	12	corporations	corporation	NOUN
ftr-320	369	13	for	for	ADP
ftr-320	369	14	stated	stated	ADJ
ftr-320	369	15	purposes	purpose	NOUN
ftr-320	369	16	are	be	AUX
ftr-320	369	17	[	[	X
ftr-320	369	18	enforceable	enforceable	X
ftr-320	369	19	]	]	X
ftr-320	369	20	at	at	ADP
ftr-320	369	21	the	the	DET
ftr-320	369	22	instance	instance	NOUN
ftr-320	369	23	of	of	ADP
ftr-320	369	24	the	the	DET
ftr-320	369	25	[	[	X
ftr-320	369	26	a]ttorney	a]ttorney	X
ftr-320	369	27	[	[	X
ftr-320	369	28	g]eneral	g]eneral	ADJ
ftr-320	369	29	.	.	PUNCT
ftr-320	369	30	.	.	PUNCT
ftr-320	369	31	.	.	PUNCT
ftr-320	369	32	.	.	PUNCT
ftr-320	370	1	it	it	PRON
ftr-320	370	2	matters	matter	VERB
ftr-320	370	3	not	not	PART
ftr-320	370	4	whether	whether	SCONJ
ftr-320	370	5	the	the	DET
ftr-320	370	6	gift	gift	NOUN
ftr-320	370	7	is	be	AUX
ftr-320	370	8	absolute	absolute	ADJ
ftr-320	370	9	or	or	CCONJ
ftr-320	370	10	in	in	ADP
ftr-320	370	11	trust	trust	NOUN
ftr-320	370	12	or	or	CCONJ
ftr-320	370	13	whether	whether	SCONJ
ftr-320	370	14	a	a	DET
ftr-320	370	15	technical	technical	ADJ
ftr-320	370	16	condition	condition	NOUN
ftr-320	370	17	is	be	AUX
ftr-320	370	18	attached	attach	VERB
ftr-320	370	19	to	to	ADP
ftr-320	370	20	the	the	DET
ftr-320	370	21	gift.‖	gift.‖	NOUN
ftr-320	370	22	―the	―the	DET
ftr-320	370	23	theory	theory	NOUN
ftr-320	370	24	underlying	underlie	VERB
ftr-320	370	25	the	the	DET
ftr-320	370	26	power	power	NOUN
ftr-320	370	27	of	of	ADP
ftr-320	370	28	the	the	DET
ftr-320	370	29	[	[	X
ftr-320	370	30	a]ttorney	a]ttorney	X
ftr-320	370	31	[	[	X
ftr-320	370	32	g]eneral	g]eneral	ADJ
ftr-320	370	33	to	to	PART
ftr-320	370	34	enforce	enforce	VERB
ftr-320	370	35	gifts	gift	NOUN
ftr-320	370	36	for	for	ADP
ftr-320	370	37	a	a	DET
ftr-320	370	38	stated	state	VERB
ftr-320	370	39	purpose	purpose	NOUN
ftr-320	370	40	is	be	AUX
ftr-320	370	41	that	that	SCONJ
ftr-320	370	42	a	a	DET
ftr-320	370	43	donor	donor	NOUN
ftr-320	370	44	who	who	PRON
ftr-320	370	45	attaches	attach	VERB
ftr-320	370	46	conditions	condition	NOUN
ftr-320	370	47	to	to	ADP
ftr-320	370	48	his	his	PRON
ftr-320	370	49	gift	gift	NOUN
ftr-320	370	50	has	have	VERB
ftr-320	370	51	a	a	DET
ftr-320	370	52	right	right	NOUN
ftr-320	370	53	to	to	PART
ftr-320	370	54	have	have	AUX
ftr-320	370	55	his	his	PRON
ftr-320	370	56	intention	intention	NOUN
ftr-320	370	57	enforced.‖	enforced.‖	NOUN
ftr-320	370	58	47	47	NUM
ftr-320	370	59	the	the	DET
ftr-320	370	60	difference	difference	NOUN
ftr-320	370	61	in	in	ADP
ftr-320	370	62	terminology	terminology	NOUN
ftr-320	370	63	used	use	VERB
ftr-320	370	64	to	to	PART
ftr-320	370	65	describe	describe	VERB
ftr-320	370	66	gifts	gift	NOUN
ftr-320	370	67	made	make	VERB
ftr-320	370	68	to	to	ADP
ftr-320	370	69	charitable	charitable	ADJ
ftr-320	370	70	corporations	corporation	NOUN
ftr-320	370	71	for	for	ADP
ftr-320	370	72	specific	specific	ADJ
ftr-320	370	73	purposes	purpose	NOUN
ftr-320	370	74	can	can	AUX
ftr-320	370	75	be	be	AUX
ftr-320	370	76	traced	trace	VERB
ftr-320	370	77	to	to	ADP
ftr-320	370	78	a	a	DET
ftr-320	370	79	time	time	NOUN
ftr-320	370	80	in	in	ADP
ftr-320	370	81	u.s	u.s	PROPN
ftr-320	370	82	.	.	PROPN
ftr-320	370	83	history	history	NOUN
ftr-320	370	84	when	when	SCONJ
ftr-320	370	85	charitable	charitable	ADJ
ftr-320	370	86	trusts	trust	NOUN
ftr-320	370	87	were	be	AUX
ftr-320	370	88	not	not	PART
ftr-320	370	89	valid	valid	ADJ
ftr-320	370	90	in	in	ADP
ftr-320	370	91	some	some	DET
ftr-320	370	92	states	state	NOUN
ftr-320	370	93	.	.	PUNCT
ftr-320	371	1	48	48	NUM
ftr-320	371	2	during	during	ADP
ftr-320	371	3	this	this	DET
ftr-320	371	4	47	47	NUM
ftr-320	371	5	.	.	PUNCT
ftr-320	372	1	carl	carl	PROPN
ftr-320	372	2	j.	j.	PROPN
ftr-320	372	3	herzog	herzog	PROPN
ftr-320	372	4	found	find	VERB
ftr-320	372	5	.	.	PUNCT
ftr-320	373	1	v.	v.	ADP
ftr-320	373	2	univ	univ	PROPN
ftr-320	373	3	.	.	PROPN
ftr-320	373	4	of	of	ADP
ftr-320	373	5	bridgeport	bridgeport	PROPN
ftr-320	373	6	,	,	PUNCT
ftr-320	373	7	699	699	NUM
ftr-320	373	8	a.2d	a.2d	SYM
ftr-320	373	9	995	995	NUM
ftr-320	373	10	,	,	PUNCT
ftr-320	373	11	997–98	997–98	NUM
ftr-320	373	12	(	(	PUNCT
ftr-320	373	13	conn	conn	PROPN
ftr-320	373	14	.	.	PROPN
ftr-320	373	15	1997	1997	NUM
ftr-320	373	16	)	)	PUNCT
ftr-320	373	17	(	(	PUNCT
ftr-320	373	18	quoting	quote	VERB
ftr-320	373	19	lefkowitz	lefkowitz	NOUN
ftr-320	373	20	,	,	PUNCT
ftr-320	373	21	68	68	NUM
ftr-320	373	22	app.div.2d	app.div.2d	NOUN
ftr-320	373	23	at	at	ADP
ftr-320	373	24	494–95	494–95	PROPN
ftr-320	373	25	(	(	PUNCT
ftr-320	373	26	1979	1979	NUM
ftr-320	373	27	)	)	PUNCT
ftr-320	373	28	(	(	PUNCT
ftr-320	373	29	emphasis	emphasis	NOUN
ftr-320	373	30	added	add	VERB
ftr-320	373	31	)	)	PUNCT
ftr-320	373	32	.	.	PUNCT
ftr-320	374	1	see	see	VERB
ftr-320	374	2	also	also	ADV
ftr-320	374	3	,	,	PUNCT
ftr-320	374	4	e.g.	e.g.	ADV
ftr-320	374	5	,	,	PUNCT
ftr-320	374	6	scott	scott	PROPN
ftr-320	374	7	&	&	CCONJ
ftr-320	374	8	ascher	ascher	PROPN
ftr-320	374	9	on	on	ADP
ftr-320	374	10	trusts	trust	NOUN
ftr-320	374	11	§	§	PROPN
ftr-320	374	12	37.1.1	37.1.1	NOUN
ftr-320	374	13	(	(	PUNCT
ftr-320	374	14	5th	5th	ADJ
ftr-320	374	15	ed	ed	NOUN
ftr-320	374	16	.	.	PROPN
ftr-320	374	17	2009	2009	NUM
ftr-320	374	18	)	)	PUNCT
ftr-320	374	19	(	(	PUNCT
ftr-320	374	20	―many	―many	NUM
ftr-320	374	21	of	of	ADP
ftr-320	374	22	the	the	DET
ftr-320	374	23	principles	principle	NOUN
ftr-320	374	24	that	that	PRON
ftr-320	374	25	apply	apply	VERB
ftr-320	374	26	to	to	ADP
ftr-320	374	27	charitable	charitable	ADJ
ftr-320	374	28	trusts	trust	NOUN
ftr-320	374	29	also	also	ADV
ftr-320	374	30	apply	apply	VERB
ftr-320	374	31	to	to	ADP
ftr-320	374	32	charitable	charitable	ADJ
ftr-320	374	33	corporations	corporation	NOUN
ftr-320	374	34	.	.	PUNCT
ftr-320	375	1	in	in	ADP
ftr-320	375	2	both	both	DET
ftr-320	375	3	cases	case	NOUN
ftr-320	375	4	,	,	PUNCT
ftr-320	375	5	the	the	DET
ftr-320	375	6	attorney	attorney	NOUN
ftr-320	375	7	general	general	NOUN
ftr-320	375	8	can	can	AUX
ftr-320	375	9	maintain	maintain	VERB
ftr-320	375	10	a	a	DET
ftr-320	375	11	suit	suit	NOUN
ftr-320	375	12	to	to	PART
ftr-320	375	13	prevent	prevent	VERB
ftr-320	375	14	diversion	diversion	NOUN
ftr-320	375	15	of	of	ADP
ftr-320	375	16	the	the	DET
ftr-320	375	17	property	property	NOUN
ftr-320	375	18	to	to	ADP
ftr-320	375	19	purposes	purpose	NOUN
ftr-320	375	20	other	other	ADJ
ftr-320	375	21	than	than	ADP
ftr-320	375	22	those	those	PRON
ftr-320	375	23	for	for	ADP
ftr-320	375	24	which	which	PRON
ftr-320	375	25	it	it	PRON
ftr-320	375	26	was	be	AUX
ftr-320	375	27	given	give	VERB
ftr-320	375	28	.	.	PUNCT
ftr-320	376	1	likewise	likewise	ADV
ftr-320	376	2	,	,	PUNCT
ftr-320	376	3	in	in	ADP
ftr-320	376	4	both	both	DET
ftr-320	376	5	cases	case	NOUN
ftr-320	376	6	,	,	PUNCT
ftr-320	376	7	cy	cy	PROPN
ftr-320	376	8	pres	pre	NOUN
ftr-320	376	9	may	may	AUX
ftr-320	376	10	be	be	AUX
ftr-320	376	11	available‖	available‖	PROPN
ftr-320	376	12	)	)	PUNCT
ftr-320	376	13	.	.	PUNCT
ftr-320	377	1	a	a	DET
ftr-320	377	2	few	few	ADJ
ftr-320	377	3	of	of	ADP
ftr-320	377	4	the	the	DET
ftr-320	377	5	procedural	procedural	ADJ
ftr-320	377	6	rules	rule	NOUN
ftr-320	377	7	applicable	applicable	ADJ
ftr-320	377	8	to	to	ADP
ftr-320	377	9	trusts	trust	NOUN
ftr-320	377	10	do	do	AUX
ftr-320	377	11	not	not	PART
ftr-320	377	12	apply	apply	VERB
ftr-320	377	13	in	in	ADP
ftr-320	377	14	the	the	DET
ftr-320	377	15	case	case	NOUN
ftr-320	377	16	of	of	ADP
ftr-320	377	17	gifts	gift	NOUN
ftr-320	377	18	to	to	ADP
ftr-320	377	19	charitable	charitable	ADJ
ftr-320	377	20	corporations	corporation	NOUN
ftr-320	377	21	.	.	PUNCT
ftr-320	378	1	see	see	VERB
ftr-320	378	2	,	,	PUNCT
ftr-320	378	3	e.g.	e.g.	ADV
ftr-320	378	4	,	,	PUNCT
ftr-320	378	5	evelyn	evelyn	PROPN
ftr-320	378	6	brody	brody	PROPN
ftr-320	378	7	,	,	PUNCT
ftr-320	378	8	from	from	ADP
ftr-320	378	9	the	the	DET
ftr-320	378	10	dead	dead	ADJ
ftr-320	378	11	hand	hand	NOUN
ftr-320	378	12	to	to	ADP
ftr-320	378	13	the	the	DET
ftr-320	378	14	living	live	VERB
ftr-320	378	15	dead	dead	ADJ
ftr-320	378	16	:	:	PUNCT
ftr-320	378	17	the	the	DET
ftr-320	378	18	conundrum	conundrum	NOUN
ftr-320	378	19	of	of	ADP
ftr-320	378	20	charitable	charitable	ADJ
ftr-320	378	21	-	-	PUNCT
ftr-320	378	22	donor	donor	NOUN
ftr-320	378	23	standing	standing	NOUN
ftr-320	378	24	,	,	PUNCT
ftr-320	378	25	41	41	NUM
ftr-320	378	26	ga	ga	PROPN
ftr-320	378	27	.	.	PROPN
ftr-320	378	28	l.	l.	PROPN
ftr-320	378	29	rev	rev	PROPN
ftr-320	378	30	.	.	PROPN
ftr-320	378	31	1183	1183	NUM
ftr-320	378	32	,	,	PUNCT
ftr-320	378	33	1209	1209	NUM
ftr-320	378	34	(	(	PUNCT
ftr-320	378	35	2007	2007	NUM
ftr-320	378	36	)	)	PUNCT
ftr-320	378	37	(	(	PUNCT
ftr-320	378	38	―[a	―[a	NOUN
ftr-320	378	39	]	]	PUNCT
ftr-320	378	40	restricted	restrict	VERB
ftr-320	378	41	gift	gift	NOUN
ftr-320	378	42	.	.	PUNCT
ftr-320	378	43	.	.	PUNCT
ftr-320	378	44	.	.	PUNCT
ftr-320	379	1	does	do	AUX
ftr-320	379	2	not	not	PART
ftr-320	379	3	impose	impose	VERB
ftr-320	379	4	on	on	ADP
ftr-320	379	5	the	the	DET
ftr-320	379	6	corporate	corporate	ADJ
ftr-320	379	7	charity	charity	NOUN
ftr-320	379	8	the	the	DET
ftr-320	379	9	trust	trust	NOUN
ftr-320	379	10	law	law	NOUN
ftr-320	379	11	procedural	procedural	ADJ
ftr-320	379	12	requirements	requirement	NOUN
ftr-320	379	13	for	for	ADP
ftr-320	379	14	providing	provide	VERB
ftr-320	379	15	information	information	NOUN
ftr-320	379	16	to	to	ADP
ftr-320	379	17	beneficiaries	beneficiary	NOUN
ftr-320	379	18	(	(	PUNCT
ftr-320	379	19	although	although	SCONJ
ftr-320	379	20	the	the	DET
ftr-320	379	21	charity	charity	NOUN
ftr-320	379	22	would	would	AUX
ftr-320	379	23	have	have	VERB
ftr-320	379	24	to	to	PART
ftr-320	379	25	respond	respond	VERB
ftr-320	379	26	to	to	ADP
ftr-320	379	27	a	a	DET
ftr-320	379	28	request	request	NOUN
ftr-320	379	29	for	for	ADP
ftr-320	379	30	information	information	NOUN
ftr-320	379	31	from	from	ADP
ftr-320	379	32	the	the	DET
ftr-320	379	33	attorney	attorney	NOUN
ftr-320	379	34	general	general	NOUN
ftr-320	379	35	)	)	PUNCT
ftr-320	380	1	[	[	X
ftr-320	380	2	or	or	CCONJ
ftr-320	380	3	]	]	PUNCT
ftr-320	380	4	for	for	ADP
ftr-320	380	5	judicial	judicial	ADJ
ftr-320	380	6	accounting.‖	accounting.‖	NOUN
ftr-320	380	7	)	)	PUNCT
ftr-320	380	8	.	.	PUNCT
ftr-320	381	1	48	48	NUM
ftr-320	381	2	.	.	PUNCT
ftr-320	382	1	see	see	VERB
ftr-320	382	2	,	,	PUNCT
ftr-320	382	3	e.g.	e.g.	ADV
ftr-320	382	4	,	,	PUNCT
ftr-320	382	5	james	james	PROPN
ftr-320	382	6	j.	j.	PROPN
ftr-320	382	7	fishman	fishman	PROPN
ftr-320	382	8	,	,	PUNCT
ftr-320	382	9	the	the	DET
ftr-320	382	10	development	development	NOUN
ftr-320	382	11	of	of	ADP
ftr-320	382	12	nonprofit	nonprofit	ADJ
ftr-320	382	13	corporation	corporation	NOUN
ftr-320	382	14	law	law	NOUN
ftr-320	382	15	and	and	CCONJ
ftr-320	382	16	an	an	DET
ftr-320	382	17	agenda	agenda	NOUN
ftr-320	382	18	for	for	ADP
ftr-320	382	19	reform	reform	NOUN
ftr-320	382	20	,	,	PUNCT
ftr-320	382	21	34	34	NUM
ftr-320	382	22	emory	emory	PROPN
ftr-320	382	23	l.j	l.j	PROPN
ftr-320	382	24	.	.	PROPN
ftr-320	382	25	617	617	NUM
ftr-320	382	26	,	,	PUNCT
ftr-320	382	27	624–30	624–30	NUM
ftr-320	382	28	,	,	PUNCT
ftr-320	382	29	652	652	NUM
ftr-320	382	30	(	(	PUNCT
ftr-320	382	31	1985	1985	NUM
ftr-320	382	32	)	)	PUNCT
ftr-320	383	1	[	[	X
ftr-320	383	2	hereinafter	hereinafter	NOUN
ftr-320	383	3	fishman	fishman	PROPN
ftr-320	383	4	,	,	PUNCT
ftr-320	383	5	development	development	NOUN
ftr-320	383	6	]	]	PUNCT
ftr-320	383	7	(	(	PUNCT
ftr-320	383	8	describing	describe	VERB
ftr-320	383	9	―the	―the	DET
ftr-320	383	10	tangled	tangled	ADJ
ftr-320	383	11	history	history	NOUN
ftr-320	383	12	of	of	ADP
ftr-320	383	13	the	the	DET
ftr-320	383	14	charitable	charitable	ADJ
ftr-320	383	15	trust	trust	NOUN
ftr-320	383	16	in	in	ADP
ftr-320	383	17	this	this	DET
ftr-320	383	18	country‖	country‖	NOUN
ftr-320	383	19	)	)	PUNCT
ftr-320	383	20	;	;	PUNCT
ftr-320	383	21	j.	j.	PROPN
ftr-320	383	22	w.	w.	PROPN
ftr-320	383	23	oler	oler	PROPN
ftr-320	383	24	,	,	PUNCT
ftr-320	383	25	annotation	annotation	NOUN
ftr-320	383	26	,	,	PUNCT
ftr-320	383	27	nature	nature	NOUN
ftr-320	383	28	of	of	ADP
ftr-320	383	29	estate	estate	NOUN
ftr-320	383	30	created	create	VERB
ftr-320	383	31	by	by	ADP
ftr-320	383	32	,	,	PUNCT
ftr-320	383	33	and	and	CCONJ
ftr-320	383	34	enforceability	enforceability	NOUN
ftr-320	383	35	of	of	ADP
ftr-320	383	36	,	,	PUNCT
ftr-320	383	37	provision	provision	NOUN
ftr-320	383	38	in	in	ADP
ftr-320	383	39	devise	devise	NOUN
ftr-320	383	40	or	or	CCONJ
ftr-320	383	41	bequest	bequest	VERB
ftr-320	383	42	to	to	PART
ftr-320	383	43	charitable	charitable	ADJ
ftr-320	383	44	,	,	PUNCT
ftr-320	383	45	religious	religious	ADJ
ftr-320	383	46	,	,	PUNCT
ftr-320	383	47	or	or	CCONJ
ftr-320	383	48	educational	educational	ADJ
ftr-320	383	49	corporation	corporation	NOUN
ftr-320	383	50	as	as	ADP
ftr-320	383	51	to	to	ADP
ftr-320	383	52	particular	particular	ADJ
ftr-320	383	53	purpose	purpose	NOUN
ftr-320	383	54	of	of	ADP
ftr-320	383	55	the	the	DET
ftr-320	383	56	corporation	corporation	NOUN
ftr-320	383	57	for	for	ADP
ftr-320	383	58	which	which	PRON
ftr-320	383	59	it	it	PRON
ftr-320	383	60	shall	shall	AUX
ftr-320	383	61	be	be	AUX
ftr-320	383	62	used	use	VERB
ftr-320	383	63	,	,	PUNCT
ftr-320	383	64	130	130	NUM
ftr-320	383	65	a.l.r	a.l.r	NOUN
ftr-320	383	66	.	.	PUNCT
ftr-320	383	67	1101	1101	NUM
ftr-320	383	68	(	(	PUNCT
ftr-320	383	69	2012	2012	NUM
ftr-320	383	70	)	)	PUNCT
ftr-320	384	1	[	[	X
ftr-320	384	2	hereinafter	hereinafter	NOUN
ftr-320	384	3	oler	ol	ADJ
ftr-320	384	4	,	,	PUNCT
ftr-320	384	5	nature	nature	NOUN
ftr-320	384	6	of	of	ADP
ftr-320	384	7	estate	estate	NOUN
ftr-320	384	8	]	]	PUNCT
ftr-320	384	9	(	(	PUNCT
ftr-320	384	10	―[s]ome	―[s]ome	ADP
ftr-320	384	11	jurisdictions	jurisdiction	NOUN
ftr-320	384	12	early	early	ADV
ftr-320	384	13	adopted	adopt	VERB
ftr-320	384	14	the	the	DET
ftr-320	384	15	view	view	NOUN
ftr-320	384	16	that	that	SCONJ
ftr-320	384	17	charitable	charitable	ADJ
ftr-320	384	18	trusts	trust	NOUN
ftr-320	384	19	were	be	AUX
ftr-320	384	20	invalid	invalid	ADJ
ftr-320	384	21	as	as	ADP
ftr-320	384	22	lacking	lack	VERB
ftr-320	384	23	beneficiaries	beneficiary	NOUN
ftr-320	384	24	definite	definite	ADJ
ftr-320	384	25	enough	enough	ADV
ftr-320	384	26	to	to	PART
ftr-320	384	27	enforce	enforce	VERB
ftr-320	384	28	the	the	DET
ftr-320	384	29	trust	trust	NOUN
ftr-320	384	30	.	.	PUNCT
ftr-320	384	31	.	.	PUNCT
ftr-320	384	32	.	.	PUNCT
ftr-320	384	33	.	.	PUNCT
ftr-320	385	1	[	[	X
ftr-320	385	2	s]uch	s]uch	X
ftr-320	385	3	trusts	trust	VERB
ftr-320	385	4	[	[	X
ftr-320	385	5	also	also	ADV
ftr-320	385	6	]	]	PUNCT
ftr-320	385	7	were	be	AUX
ftr-320	385	8	not	not	PART
ftr-320	385	9	everywhere	everywhere	ADV
ftr-320	385	10	recognized	recognize	VERB
ftr-320	385	11	as	as	ADP
ftr-320	385	12	being	be	AUX
ftr-320	385	13	immune	immune	ADJ
ftr-320	385	14	from	from	ADP
ftr-320	385	15	restrictions	restriction	NOUN
ftr-320	385	16	against	against	ADP
ftr-320	385	17	perpetuities.‖	perpetuities.‖	NOUN
ftr-320	385	18	)	)	PUNCT
ftr-320	385	19	.	.	PUNCT
ftr-320	386	1	for	for	ADP
ftr-320	386	2	an	an	DET
ftr-320	386	3	interesting	interesting	ADJ
ftr-320	386	4	discussion	discussion	NOUN
ftr-320	386	5	of	of	ADP
ftr-320	386	6	the	the	DET
ftr-320	386	7	evolution	evolution	NOUN
ftr-320	386	8	of	of	ADP
ftr-320	386	9	the	the	DET
ftr-320	386	10	laws	law	NOUN
ftr-320	386	11	governing	govern	VERB
ftr-320	386	12	charitable	charitable	ADJ
ftr-320	386	13	conveyances	conveyance	NOUN
ftr-320	386	14	in	in	ADP
ftr-320	386	15	the	the	DET
ftr-320	386	16	united	united	PROPN
ftr-320	386	17	states	states	PROPN
ftr-320	386	18	,	,	PUNCT
ftr-320	386	19	see	see	VERB
ftr-320	386	20	note	note	NOUN
ftr-320	386	21	,	,	PUNCT
ftr-320	386	22	the	the	DET
ftr-320	386	23	enforcement	enforcement	NOUN
ftr-320	386	24	of	of	ADP
ftr-320	386	25	charitable	charitable	ADJ
ftr-320	386	26	trusts	trust	NOUN
ftr-320	386	27	in	in	ADP
ftr-320	386	28	america	america	PROPN
ftr-320	386	29	:	:	PUNCT
ftr-320	386	30	a	a	DET
ftr-320	386	31	history	history	NOUN
ftr-320	386	32	of	of	ADP
ftr-320	386	33	evolving	evolve	VERB
ftr-320	386	34	social	social	ADJ
ftr-320	386	35	attitudes	attitude	NOUN
ftr-320	386	36	,	,	PUNCT
ftr-320	386	37	54	54	NUM
ftr-320	386	38	va	va	NOUN
ftr-320	386	39	.	.	PUNCT
ftr-320	387	1	l.	l.	PROPN
ftr-320	387	2	rev	rev	PROPN
ftr-320	387	3	.	.	PROPN
ftr-320	387	4	436	436	NUM
ftr-320	387	5	(	(	PUNCT
ftr-320	387	6	1968	1968	NUM
ftr-320	387	7	)	)	PUNCT
ftr-320	387	8	.	.	PUNCT
ftr-320	388	1	2012	2012	NUM
ftr-320	388	2	]	]	PUNCT
ftr-320	388	3	tax	tax	NOUN
ftr-320	388	4	-	-	PUNCT
ftr-320	388	5	deductible	deductible	ADJ
ftr-320	388	6	conservation	conservation	NOUN
ftr-320	388	7	easements	easement	NOUN
ftr-320	388	8	233	233	NUM
ftr-320	388	9	period	period	NOUN
ftr-320	388	10	,	,	PUNCT
ftr-320	388	11	courts	court	NOUN
ftr-320	388	12	in	in	ADP
ftr-320	388	13	these	these	DET
ftr-320	388	14	states	state	NOUN
ftr-320	388	15	validated	validate	VERB
ftr-320	388	16	gifts	gift	NOUN
ftr-320	388	17	made	make	VERB
ftr-320	388	18	to	to	ADP
ftr-320	388	19	charitable	charitable	ADJ
ftr-320	388	20	corporations	corporation	NOUN
ftr-320	388	21	for	for	ADP
ftr-320	388	22	specific	specific	ADJ
ftr-320	388	23	purposes	purpose	NOUN
ftr-320	388	24	by	by	ADP
ftr-320	388	25	resorting	resort	VERB
ftr-320	388	26	to	to	ADP
ftr-320	388	27	the	the	DET
ftr-320	388	28	expediency	expediency	NOUN
ftr-320	388	29	of	of	ADP
ftr-320	388	30	characterizing	characterize	VERB
ftr-320	388	31	such	such	ADJ
ftr-320	388	32	gifts	gift	NOUN
ftr-320	388	33	as	as	ADP
ftr-320	388	34	absolute	absolute	ADJ
ftr-320	388	35	or	or	CCONJ
ftr-320	388	36	conditional	conditional	ADJ
ftr-320	388	37	,	,	PUNCT
ftr-320	388	38	rather	rather	ADV
ftr-320	388	39	than	than	ADP
ftr-320	388	40	as	as	ADP
ftr-320	388	41	technical	technical	ADJ
ftr-320	388	42	trusts	trust	NOUN
ftr-320	388	43	.	.	PUNCT
ftr-320	389	1	49	49	NUM
ftr-320	389	2	such	such	ADJ
ftr-320	389	3	gifts	gift	NOUN
ftr-320	389	4	,	,	PUNCT
ftr-320	389	5	however	however	ADV
ftr-320	389	6	,	,	PUNCT
ftr-320	389	7	still	still	ADV
ftr-320	389	8	had	have	VERB
ftr-320	389	9	to	to	PART
ftr-320	389	10	be	be	AUX
ftr-320	389	11	applied	apply	VERB
ftr-320	389	12	to	to	ADP
ftr-320	389	13	the	the	DET
ftr-320	389	14	particular	particular	ADJ
ftr-320	389	15	purpose	purpose	NOUN
ftr-320	389	16	specified	specify	VERB
ftr-320	389	17	by	by	ADP
ftr-320	389	18	the	the	DET
ftr-320	389	19	donor	donor	NOUN
ftr-320	389	20	,	,	PUNCT
ftr-320	389	21	the	the	DET
ftr-320	389	22	term	term	NOUN
ftr-320	389	23	―absolute‖	―absolute‖	PROPN
ftr-320	389	24	in	in	ADP
ftr-320	389	25	this	this	DET
ftr-320	389	26	context	context	NOUN
ftr-320	389	27	meaning	mean	VERB
ftr-320	389	28	―not	―not	PROPN
ftr-320	389	29	in	in	ADP
ftr-320	389	30	trust‖	trust‖	PROPN
ftr-320	389	31	(	(	PUNCT
ftr-320	389	32	and	and	CCONJ
ftr-320	389	33	therefore	therefore	ADV
ftr-320	389	34	not	not	PART
ftr-320	389	35	invalid	invalid	ADJ
ftr-320	389	36	)	)	PUNCT
ftr-320	389	37	,	,	PUNCT
ftr-320	389	38	rather	rather	ADV
ftr-320	389	39	than	than	SCONJ
ftr-320	389	40	that	that	SCONJ
ftr-320	389	41	the	the	DET
ftr-320	389	42	gift	gift	NOUN
ftr-320	389	43	was	be	AUX
ftr-320	389	44	conveyed	convey	VERB
ftr-320	389	45	to	to	ADP
ftr-320	389	46	the	the	DET
ftr-320	389	47	donee	donee	NOUN
ftr-320	389	48	to	to	PART
ftr-320	389	49	be	be	AUX
ftr-320	389	50	used	use	VERB
ftr-320	389	51	in	in	ADP
ftr-320	389	52	its	its	PRON
ftr-320	389	53	discretion	discretion	NOUN
ftr-320	389	54	for	for	ADP
ftr-320	389	55	any	any	PRON
ftr-320	389	56	of	of	ADP
ftr-320	389	57	its	its	PRON
ftr-320	389	58	general	general	ADJ
ftr-320	389	59	purposes	purpose	NOUN
ftr-320	389	60	(	(	PUNCT
ftr-320	389	61	i.e.	i.e.	X
ftr-320	389	62	,	,	PUNCT
ftr-320	389	63	absolute	absolute	PROPN
ftr-320	389	64	did	do	AUX
ftr-320	389	65	not	not	PART
ftr-320	389	66	mean	mean	VERB
ftr-320	389	67	unrestricted	unrestricted	ADJ
ftr-320	389	68	)	)	PUNCT
ftr-320	389	69	.	.	PUNCT
ftr-320	390	1	50	50	NUM
ftr-320	390	2	old	old	ADJ
ftr-320	390	3	habits	habit	NOUN
ftr-320	390	4	die	die	VERB
ftr-320	390	5	hard	hard	ADJ
ftr-320	390	6	,	,	PUNCT
ftr-320	390	7	and	and	CCONJ
ftr-320	390	8	courts	court	NOUN
ftr-320	390	9	in	in	ADP
ftr-320	390	10	some	some	DET
ftr-320	390	11	states	state	NOUN
ftr-320	390	12	continue	continue	VERB
ftr-320	390	13	today	today	NOUN
ftr-320	390	14	to	to	PART
ftr-320	390	15	characterize	characterize	VERB
ftr-320	390	16	gifts	gift	NOUN
ftr-320	390	17	made	make	VERB
ftr-320	390	18	to	to	ADP
ftr-320	390	19	charitable	charitable	ADJ
ftr-320	390	20	corporations	corporation	NOUN
ftr-320	390	21	for	for	ADP
ftr-320	390	22	specific	specific	ADJ
ftr-320	390	23	purposes	purpose	NOUN
ftr-320	390	24	as	as	ADP
ftr-320	390	25	absolute	absolute	ADJ
ftr-320	390	26	or	or	CCONJ
ftr-320	390	27	conditional	conditional	ADJ
ftr-320	390	28	,	,	PUNCT
ftr-320	390	29	rather	rather	ADV
ftr-320	390	30	than	than	ADP
ftr-320	390	31	as	as	ADP
ftr-320	390	32	trusts	trust	NOUN
ftr-320	390	33	,	,	PUNCT
ftr-320	390	34	even	even	ADV
ftr-320	390	35	though	though	SCONJ
ftr-320	390	36	charitable	charitable	ADJ
ftr-320	390	37	trusts	trust	NOUN
ftr-320	390	38	are	be	AUX
ftr-320	390	39	now	now	ADV
ftr-320	390	40	valid	valid	ADJ
ftr-320	390	41	in	in	ADP
ftr-320	390	42	all	all	DET
ftr-320	390	43	fifty	fifty	NUM
ftr-320	390	44	states	state	NOUN
ftr-320	390	45	.	.	PUNCT
ftr-320	391	1	51	51	NUM
ftr-320	391	2	for	for	ADP
ftr-320	391	3	convenience	convenience	NOUN
ftr-320	391	4	and	and	CCONJ
ftr-320	391	5	49	49	NUM
ftr-320	391	6	.	.	PUNCT
ftr-320	392	1	professor	professor	PROPN
ftr-320	392	2	fishman	fishman	PROPN
ftr-320	392	3	explains	explain	VERB
ftr-320	392	4	:	:	PUNCT
ftr-320	392	5	to	to	PART
ftr-320	392	6	sustain	sustain	VERB
ftr-320	392	7	a	a	DET
ftr-320	392	8	charitable	charitable	ADJ
ftr-320	392	9	bequest	bequest	NOUN
ftr-320	392	10	in	in	ADP
ftr-320	392	11	the	the	DET
ftr-320	392	12	nineteenth	nineteenth	ADJ
ftr-320	392	13	century	century	NOUN
ftr-320	392	14	in	in	ADP
ftr-320	392	15	states	state	NOUN
ftr-320	392	16	such	such	ADJ
ftr-320	392	17	as	as	ADP
ftr-320	392	18	new	new	PROPN
ftr-320	392	19	york	york	PROPN
ftr-320	392	20	,	,	PUNCT
ftr-320	392	21	courts	court	NOUN
ftr-320	392	22	had	have	VERB
ftr-320	392	23	to	to	PART
ftr-320	392	24	find	find	VERB
ftr-320	392	25	an	an	DET
ftr-320	392	26	intent	intent	NOUN
ftr-320	392	27	to	to	PART
ftr-320	392	28	make	make	VERB
ftr-320	392	29	an	an	DET
ftr-320	392	30	absolute	absolute	ADJ
ftr-320	392	31	gift	gift	NOUN
ftr-320	392	32	to	to	ADP
ftr-320	392	33	the	the	DET
ftr-320	392	34	specific	specific	ADJ
ftr-320	392	35	corporation	corporation	NOUN
ftr-320	392	36	for	for	ADP
ftr-320	392	37	its	its	PRON
ftr-320	392	38	proper	proper	ADJ
ftr-320	392	39	purposes	purpose	NOUN
ftr-320	392	40	,	,	PUNCT
ftr-320	392	41	rather	rather	ADV
ftr-320	392	42	than	than	ADP
ftr-320	392	43	an	an	DET
ftr-320	392	44	attempt	attempt	NOUN
ftr-320	392	45	to	to	PART
ftr-320	392	46	create	create	VERB
ftr-320	392	47	a	a	DET
ftr-320	392	48	trust	trust	NOUN
ftr-320	392	49	for	for	ADP
ftr-320	392	50	indefinite	indefinite	ADJ
ftr-320	392	51	and	and	CCONJ
ftr-320	392	52	uncertain	uncertain	ADJ
ftr-320	392	53	beneficiaries	beneficiary	NOUN
ftr-320	392	54	.	.	PUNCT
ftr-320	393	1	to	to	PART
ftr-320	393	2	avoid	avoid	VERB
ftr-320	393	3	a	a	DET
ftr-320	393	4	forfeiture	forfeiture	NOUN
ftr-320	393	5	of	of	ADP
ftr-320	393	6	a	a	DET
ftr-320	393	7	testator‘s	testator‘	NOUN
ftr-320	393	8	intent	intent	NOUN
ftr-320	393	9	,	,	PUNCT
ftr-320	393	10	courts	court	NOUN
ftr-320	393	11	engaged	engage	VERB
ftr-320	393	12	in	in	ADP
ftr-320	393	13	the	the	DET
ftr-320	393	14	most	most	ADV
ftr-320	393	15	tortuous	tortuous	ADJ
ftr-320	393	16	reasoning	reasoning	NOUN
ftr-320	393	17	to	to	PART
ftr-320	393	18	find	find	VERB
ftr-320	393	19	that	that	SCONJ
ftr-320	393	20	an	an	DET
ftr-320	393	21	absolute	absolute	ADJ
ftr-320	393	22	gift	gift	NOUN
ftr-320	393	23	was	be	AUX
ftr-320	393	24	intended	intend	VERB
ftr-320	393	25	to	to	ADP
ftr-320	393	26	the	the	DET
ftr-320	393	27	corporation	corporation	NOUN
ftr-320	393	28	,	,	PUNCT
ftr-320	393	29	even	even	ADV
ftr-320	393	30	when	when	SCONJ
ftr-320	393	31	the	the	DET
ftr-320	393	32	instrument	instrument	NOUN
ftr-320	393	33	used	use	VERB
ftr-320	393	34	such	such	ADJ
ftr-320	393	35	precise	precise	ADJ
ftr-320	393	36	terminology	terminology	NOUN
ftr-320	393	37	as	as	ADP
ftr-320	393	38	:	:	PUNCT
ftr-320	393	39	―i	―i	PROPN
ftr-320	393	40	give	give	VERB
ftr-320	393	41	,	,	PUNCT
ftr-320	393	42	devise	devise	VERB
ftr-320	393	43	and	and	CCONJ
ftr-320	393	44	bequeath	bequeath	VERB
ftr-320	393	45	.	.	PUNCT
ftr-320	393	46	.	.	PUNCT
ftr-320	393	47	.	.	PUNCT
ftr-320	394	1	to	to	ADP
ftr-320	394	2	.	.	PUNCT
ftr-320	394	3	.	.	PUNCT
ftr-320	394	4	.	.	PUNCT
ftr-320	395	1	in	in	ADP
ftr-320	395	2	trust	trust	NOUN
ftr-320	395	3	.	.	PUNCT
ftr-320	395	4	.	.	PUNCT
ftr-320	395	5	.	.	PUNCT
ftr-320	396	1	.‖	.‖	PROPN
ftr-320	396	2	fishman	fishman	PROPN
ftr-320	396	3	,	,	PUNCT
ftr-320	396	4	development	development	NOUN
ftr-320	396	5	,	,	PUNCT
ftr-320	396	6	supra	supra	PROPN
ftr-320	396	7	note	note	NOUN
ftr-320	396	8	48	48	NUM
ftr-320	396	9	,	,	PUNCT
ftr-320	396	10	at	at	ADP
ftr-320	396	11	629	629	NUM
ftr-320	396	12	.	.	PUNCT
ftr-320	397	1	see	see	VERB
ftr-320	397	2	also	also	ADV
ftr-320	397	3	,	,	PUNCT
ftr-320	397	4	e.g.	e.g.	ADV
ftr-320	397	5	,	,	PUNCT
ftr-320	397	6	oler	ol	ADJ
ftr-320	397	7	,	,	PUNCT
ftr-320	397	8	nature	nature	NOUN
ftr-320	397	9	of	of	ADP
ftr-320	397	10	estate	estate	NOUN
ftr-320	397	11	,	,	PUNCT
ftr-320	397	12	supra	supra	PROPN
ftr-320	397	13	note	note	NOUN
ftr-320	397	14	48	48	NUM
ftr-320	397	15	(	(	PUNCT
ftr-320	397	16	―in	―in	PROPN
ftr-320	397	17	minnesota	minnesota	PROPN
ftr-320	397	18	uses	use	VERB
ftr-320	397	19	and	and	CCONJ
ftr-320	397	20	trusts	trust	NOUN
ftr-320	397	21	were	be	AUX
ftr-320	397	22	abolished	abolish	VERB
ftr-320	397	23	by	by	ADP
ftr-320	397	24	statute	statute	NOUN
ftr-320	397	25	,	,	PUNCT
ftr-320	397	26	except	except	SCONJ
ftr-320	397	27	as	as	SCONJ
ftr-320	397	28	therein	therein	ADV
ftr-320	397	29	specifically	specifically	ADV
ftr-320	397	30	authorized	authorize	VERB
ftr-320	397	31	.	.	PUNCT
ftr-320	397	32	.	.	PUNCT
ftr-320	397	33	.	.	PUNCT
ftr-320	398	1	.	.	PUNCT
ftr-320	399	1	circumvention	circumvention	NOUN
ftr-320	399	2	of	of	ADP
ftr-320	399	3	the	the	DET
ftr-320	399	4	effect	effect	NOUN
ftr-320	399	5	of	of	ADP
ftr-320	399	6	this	this	DET
ftr-320	399	7	statute	statute	NOUN
ftr-320	399	8	,	,	PUNCT
ftr-320	399	9	in	in	ADP
ftr-320	399	10	order	order	NOUN
ftr-320	399	11	to	to	PART
ftr-320	399	12	validate	validate	VERB
ftr-320	399	13	a	a	DET
ftr-320	399	14	testator‘s	testator‘s	PRON
ftr-320	399	15	charitable	charitable	ADJ
ftr-320	399	16	disposition	disposition	NOUN
ftr-320	399	17	to	to	ADP
ftr-320	399	18	a	a	DET
ftr-320	399	19	corporation	corporation	NOUN
ftr-320	399	20	for	for	ADP
ftr-320	399	21	a	a	DET
ftr-320	399	22	corporate	corporate	ADJ
ftr-320	399	23	purpose	purpose	NOUN
ftr-320	399	24	,	,	PUNCT
ftr-320	399	25	was	be	AUX
ftr-320	399	26	accomplished	accomplish	VERB
ftr-320	399	27	.	.	PUNCT
ftr-320	399	28	.	.	PUNCT
ftr-320	399	29	.	.	PUNCT
ftr-320	400	1	by	by	ADP
ftr-320	400	2	adoption	adoption	NOUN
ftr-320	400	3	of	of	ADP
ftr-320	400	4	the	the	DET
ftr-320	400	5	convenient	convenient	ADJ
ftr-320	400	6	view	view	NOUN
ftr-320	400	7	that	that	SCONJ
ftr-320	400	8	such	such	DET
ftr-320	400	9	a	a	DET
ftr-320	400	10	gift	gift	NOUN
ftr-320	400	11	was	be	AUX
ftr-320	400	12	not	not	PART
ftr-320	400	13	in	in	ADP
ftr-320	400	14	trust	trust	NOUN
ftr-320	400	15	,	,	PUNCT
ftr-320	400	16	but	but	CCONJ
ftr-320	400	17	was	be	AUX
ftr-320	400	18	‗absolute	‗absolute	NOUN
ftr-320	400	19	‘	'	PUNCT
ftr-320	400	20	or	or	CCONJ
ftr-320	400	21	on	on	ADP
ftr-320	400	22	condition.‖	condition.‖	NOUN
ftr-320	400	23	)	)	PUNCT
ftr-320	400	24	.	.	PUNCT
ftr-320	401	1	the	the	DET
ftr-320	401	2	court	court	NOUN
ftr-320	401	3	in	in	ADP
ftr-320	401	4	lefkowitz	lefkowitz	PROPN
ftr-320	401	5	v.	v.	PROPN
ftr-320	401	6	lebensfeld	lebensfeld	PROPN
ftr-320	401	7	,	,	PUNCT
ftr-320	401	8	68	68	NUM
ftr-320	401	9	app.div.2d	app.div.2d	NOUN
ftr-320	401	10	488	488	NUM
ftr-320	401	11	,	,	PUNCT
ftr-320	401	12	494–95	494–95	X
ftr-320	401	13	(	(	PUNCT
ftr-320	401	14	1979	1979	NUM
ftr-320	401	15	)	)	PUNCT
ftr-320	401	16	,	,	PUNCT
ftr-320	401	17	describes	describe	VERB
ftr-320	401	18	the	the	DET
ftr-320	401	19	history	history	NOUN
ftr-320	401	20	of	of	ADP
ftr-320	401	21	the	the	DET
ftr-320	401	22	development	development	NOUN
ftr-320	401	23	of	of	ADP
ftr-320	401	24	the	the	DET
ftr-320	401	25	law	law	NOUN
ftr-320	401	26	in	in	ADP
ftr-320	401	27	this	this	DET
ftr-320	401	28	context	context	NOUN
ftr-320	401	29	in	in	ADP
ftr-320	401	30	new	new	PROPN
ftr-320	401	31	york	york	PROPN
ftr-320	401	32	.	.	PUNCT
ftr-320	402	1	50	50	NUM
ftr-320	402	2	.	.	PUNCT
ftr-320	403	1	see	see	VERB
ftr-320	403	2	,	,	PUNCT
ftr-320	403	3	e.g.	e.g.	ADV
ftr-320	403	4	,	,	PUNCT
ftr-320	403	5	st	st	PROPN
ftr-320	403	6	.	.	PROPN
ftr-320	403	7	joseph	joseph	PROPN
ftr-320	403	8	’s	’s	PART
ftr-320	403	9	hosp	hosp	PROPN
ftr-320	403	10	.	.	PUNCT
ftr-320	404	1	,	,	PUNCT
ftr-320	404	2	22	22	NUM
ftr-320	404	3	n.e.2d	n.e.2d	NOUN
ftr-320	404	4	at	at	ADP
ftr-320	404	5	307	307	NUM
ftr-320	404	6	(	(	PUNCT
ftr-320	404	7	―even	―even	ADJ
ftr-320	404	8	when	when	SCONJ
ftr-320	404	9	the	the	DET
ftr-320	404	10	courts	court	NOUN
ftr-320	404	11	found	find	VERB
ftr-320	404	12	that	that	SCONJ
ftr-320	404	13	a	a	DET
ftr-320	404	14	gift	gift	NOUN
ftr-320	404	15	to	to	ADP
ftr-320	404	16	a	a	DET
ftr-320	404	17	charitable	charitable	ADJ
ftr-320	404	18	corporation	corporation	NOUN
ftr-320	404	19	for	for	ADP
ftr-320	404	20	a	a	DET
ftr-320	404	21	corporate	corporate	ADJ
ftr-320	404	22	purpose	purpose	NOUN
ftr-320	404	23	was	be	AUX
ftr-320	404	24	an	an	DET
ftr-320	404	25	‗absolute	‗absolute	NOUN
ftr-320	404	26	‘	'	PUNCT
ftr-320	404	27	gift	gift	NOUN
ftr-320	404	28	and	and	CCONJ
ftr-320	404	29	not	not	PART
ftr-320	404	30	a	a	DET
ftr-320	404	31	trust	trust	NOUN
ftr-320	404	32	,	,	PUNCT
ftr-320	404	33	they	they	PRON
ftr-320	404	34	also	also	ADV
ftr-320	404	35	indicated	indicate	VERB
ftr-320	404	36	that	that	SCONJ
ftr-320	404	37	directions	direction	NOUN
ftr-320	404	38	in	in	ADP
ftr-320	404	39	regard	regard	NOUN
ftr-320	404	40	to	to	ADP
ftr-320	404	41	the	the	DET
ftr-320	404	42	manner	manner	NOUN
ftr-320	404	43	in	in	ADP
ftr-320	404	44	which	which	PRON
ftr-320	404	45	the	the	DET
ftr-320	404	46	gift	gift	NOUN
ftr-320	404	47	was	be	AUX
ftr-320	404	48	to	to	PART
ftr-320	404	49	be	be	AUX
ftr-320	404	50	held	hold	VERB
ftr-320	404	51	and	and	CCONJ
ftr-320	404	52	used	use	VERB
ftr-320	404	53	would	would	AUX
ftr-320	404	54	be	be	AUX
ftr-320	404	55	enforced‖	enforced‖	PROPN
ftr-320	404	56	)	)	PUNCT
ftr-320	404	57	.	.	PUNCT
ftr-320	405	1	51	51	NUM
ftr-320	405	2	.	.	PUNCT
ftr-320	405	3	marion	marion	PROPN
ftr-320	405	4	r.	r.	PROPN
ftr-320	405	5	fremont	fremont	PROPN
ftr-320	405	6	-	-	PUNCT
ftr-320	405	7	smith	smith	PROPN
ftr-320	405	8	,	,	PUNCT
ftr-320	405	9	governing	govern	VERB
ftr-320	405	10	nonprofit	nonprofit	ADJ
ftr-320	405	11	organizations	organization	NOUN
ftr-320	405	12	:	:	PUNCT
ftr-320	405	13	federal	federal	ADJ
ftr-320	405	14	and	and	CCONJ
ftr-320	405	15	state	state	NOUN
ftr-320	405	16	law	law	NOUN
ftr-320	405	17	regulation	regulation	NOUN
ftr-320	405	18	47	47	NUM
ftr-320	405	19	(	(	PUNCT
ftr-320	405	20	2004	2004	NUM
ftr-320	405	21	)	)	PUNCT
ftr-320	405	22	.	.	PUNCT
ftr-320	406	1	in	in	ADP
ftr-320	406	2	an	an	DET
ftr-320	406	3	attempt	attempt	NOUN
ftr-320	406	4	to	to	PART
ftr-320	406	5	reduce	reduce	VERB
ftr-320	406	6	the	the	DET
ftr-320	406	7	confusion	confusion	NOUN
ftr-320	406	8	caused	cause	VERB
ftr-320	406	9	by	by	ADP
ftr-320	406	10	the	the	DET
ftr-320	406	11	different	different	ADJ
ftr-320	406	12	labeling	labeling	NOUN
ftr-320	406	13	of	of	ADP
ftr-320	406	14	gifts	gift	NOUN
ftr-320	406	15	made	make	VERB
ftr-320	406	16	to	to	ADP
ftr-320	406	17	charitable	charitable	ADJ
ftr-320	406	18	corporations	corporation	NOUN
ftr-320	406	19	for	for	ADP
ftr-320	406	20	specific	specific	ADJ
ftr-320	406	21	purposes	purpose	NOUN
ftr-320	406	22	,	,	PUNCT
ftr-320	406	23	the	the	DET
ftr-320	406	24	american	american	ADJ
ftr-320	406	25	law	law	NOUN
ftr-320	406	26	institute‘s	institute‘s	PROPN
ftr-320	406	27	restatement	restatement	NOUN
ftr-320	406	28	(	(	PUNCT
ftr-320	406	29	third	third	ADJ
ftr-320	406	30	)	)	PUNCT
ftr-320	406	31	of	of	ADP
ftr-320	406	32	trusts	trust	NOUN
ftr-320	406	33	provides	provide	VERB
ftr-320	406	34	that	that	SCONJ
ftr-320	406	35	all	all	DET
ftr-320	406	36	such	such	ADJ
ftr-320	406	37	gifts	gift	NOUN
ftr-320	406	38	constitute	constitute	VERB
ftr-320	406	39	―charitable	―charitable	ADJ
ftr-320	406	40	trusts,‖	trusts,‖	PROPN
ftr-320	406	41	while	while	SCONJ
ftr-320	406	42	the	the	DET
ftr-320	406	43	institute‘s	institute‘s	PROPN
ftr-320	406	44	principles	principle	NOUN
ftr-320	406	45	of	of	ADP
ftr-320	406	46	the	the	DET
ftr-320	406	47	law	law	NOUN
ftr-320	406	48	of	of	ADP
ftr-320	406	49	nonprofit	nonprofit	ADJ
ftr-320	406	50	organizations	organization	NOUN
ftr-320	406	51	(	(	PUNCT
ftr-320	406	52	tentative	tentative	ADJ
ftr-320	406	53	draft	draft	NOUN
ftr-320	406	54	)	)	PUNCT
ftr-320	406	55	takes	take	VERB
ftr-320	406	56	the	the	DET
ftr-320	406	57	opposite	opposite	ADJ
ftr-320	406	58	tack	tack	NOUN
ftr-320	406	59	and	and	CCONJ
ftr-320	406	60	provides	provide	VERB
ftr-320	406	61	that	that	SCONJ
ftr-320	406	62	all	all	DET
ftr-320	406	63	such	such	ADJ
ftr-320	406	64	gifts	gift	NOUN
ftr-320	406	65	are	be	AUX
ftr-320	406	66	―restricted	―restricte	VERB
ftr-320	406	67	gifts.‖	gifts.‖	NOUN
ftr-320	406	68	see	see	VERB
ftr-320	406	69	restatement	restatement	NOUN
ftr-320	406	70	(	(	PUNCT
ftr-320	406	71	third	third	ADJ
ftr-320	406	72	)	)	PUNCT
ftr-320	406	73	of	of	ADP
ftr-320	406	74	trusts	trust	NOUN
ftr-320	406	75	§	§	PROPN
ftr-320	406	76	28	28	NUM
ftr-320	406	77	cmt	cmt	PROPN
ftr-320	406	78	.	.	PUNCT
ftr-320	407	1	a	a	DET
ftr-320	407	2	(	(	PUNCT
ftr-320	407	3	2003	2003	NUM
ftr-320	407	4	)	)	PUNCT
ftr-320	407	5	;	;	PUNCT
ftr-320	407	6	principles	principle	NOUN
ftr-320	407	7	of	of	ADP
ftr-320	407	8	the	the	DET
ftr-320	407	9	law	law	NOUN
ftr-320	407	10	of	of	ADP
ftr-320	407	11	nonprofit	nonprofit	ADJ
ftr-320	407	12	organizations	organization	NOUN
ftr-320	407	13	§	§	PROPN
ftr-320	407	14	400	400	NUM
ftr-320	407	15	(	(	PUNCT
ftr-320	407	16	tentative	tentative	ADJ
ftr-320	407	17	draft	draft	NOUN
ftr-320	407	18	no	no	NOUN
ftr-320	407	19	.	.	NOUN
ftr-320	407	20	2	2	NUM
ftr-320	407	21	,	,	PUNCT
ftr-320	407	22	mar	mar	PROPN
ftr-320	407	23	.	.	PROPN
ftr-320	407	24	18	18	NUM
ftr-320	407	25	,	,	PUNCT
ftr-320	407	26	2009	2009	NUM
ftr-320	407	27	)	)	PUNCT
ftr-320	407	28	.	.	PUNCT
ftr-320	408	1	while	while	SCONJ
ftr-320	408	2	such	such	ADJ
ftr-320	408	3	attempts	attempt	NOUN
ftr-320	408	4	to	to	PART
ftr-320	408	5	reduce	reduce	VERB
ftr-320	408	6	the	the	DET
ftr-320	408	7	confusion	confusion	NOUN
ftr-320	408	8	are	be	AUX
ftr-320	408	9	laudable	laudable	ADJ
ftr-320	408	10	,	,	PUNCT
ftr-320	408	11	they	they	PRON
ftr-320	408	12	presumably	presumably	ADV
ftr-320	408	13	would	would	AUX
ftr-320	408	14	be	be	AUX
ftr-320	408	15	more	more	ADV
ftr-320	408	16	effective	effective	ADJ
ftr-320	408	17	if	if	SCONJ
ftr-320	408	18	the	the	DET
ftr-320	408	19	institute	institute	NOUN
ftr-320	408	20	took	take	VERB
ftr-320	408	21	a	a	DET
ftr-320	408	22	consistent	consistent	ADJ
ftr-320	408	23	position	position	NOUN
ftr-320	408	24	.	.	PUNCT
ftr-320	409	1	it	it	PRON
ftr-320	409	2	also	also	ADV
ftr-320	409	3	seems	seem	VERB
ftr-320	409	4	likely	likely	ADJ
ftr-320	409	5	that	that	SCONJ
ftr-320	409	6	state	state	NOUN
ftr-320	409	7	courts	court	NOUN
ftr-320	409	8	will	will	AUX
ftr-320	409	9	continue	continue	VERB
ftr-320	409	10	to	to	PART
ftr-320	409	11	use	use	VERB
ftr-320	409	12	the	the	DET
ftr-320	409	13	different	different	ADJ
ftr-320	409	14	terminology	terminology	NOUN
ftr-320	409	15	based	base	VERB
ftr-320	409	16	on	on	ADP
ftr-320	409	17	precedent	precedent	NOUN
ftr-320	409	18	in	in	ADP
ftr-320	409	19	any	any	DET
ftr-320	409	20	event	event	NOUN
ftr-320	409	21	.	.	PUNCT
ftr-320	410	1	234	234	NUM
ftr-320	410	2	florida	florida	PROPN
ftr-320	410	3	tax	tax	NOUN
ftr-320	410	4	review	review	NOUN
ftr-320	410	5	[	[	X
ftr-320	410	6	vol	vol	NOUN
ftr-320	410	7	.	.	PUNCT
ftr-320	411	1	13:5	13:5	NUM
ftr-320	411	2	descriptive	descriptive	ADJ
ftr-320	411	3	purposes	purpose	NOUN
ftr-320	411	4	,	,	PUNCT
ftr-320	411	5	gifts	gift	NOUN
ftr-320	411	6	made	make	VERB
ftr-320	411	7	to	to	ADP
ftr-320	411	8	charitable	charitable	ADJ
ftr-320	411	9	corporations	corporation	NOUN
ftr-320	411	10	for	for	ADP
ftr-320	411	11	specific	specific	ADJ
ftr-320	411	12	purposes	purpose	NOUN
ftr-320	411	13	are	be	AUX
ftr-320	411	14	often	often	ADV
ftr-320	411	15	simply	simply	ADV
ftr-320	411	16	referred	refer	VERB
ftr-320	411	17	to	to	ADP
ftr-320	411	18	as	as	ADP
ftr-320	411	19	―restricted	―restricte	VERB
ftr-320	411	20	gifts,‖	gifts,‖	PROPN
ftr-320	411	21	52	52	NUM
ftr-320	412	1	and	and	CCONJ
ftr-320	412	2	they	they	PRON
ftr-320	412	3	will	will	AUX
ftr-320	412	4	be	be	AUX
ftr-320	412	5	referred	refer	VERB
ftr-320	412	6	to	to	ADP
ftr-320	412	7	as	as	ADV
ftr-320	412	8	such	such	ADJ
ftr-320	412	9	in	in	ADP
ftr-320	412	10	the	the	DET
ftr-320	412	11	remainder	remainder	NOUN
ftr-320	412	12	of	of	ADP
ftr-320	412	13	this	this	DET
ftr-320	412	14	article	article	NOUN
ftr-320	412	15	.	.	PUNCT
ftr-320	413	1	the	the	DET
ftr-320	413	2	status	status	NOUN
ftr-320	413	3	of	of	ADP
ftr-320	413	4	federally	federally	ADV
ftr-320	413	5	subsidized	subsidized	ADJ
ftr-320	413	6	conservation	conservation	NOUN
ftr-320	413	7	easements	easement	NOUN
ftr-320	413	8	as	as	ADP
ftr-320	413	9	restricted	restrict	VERB
ftr-320	413	10	gifts	gift	NOUN
ftr-320	413	11	is	be	AUX
ftr-320	413	12	key	key	ADJ
ftr-320	413	13	for	for	ADP
ftr-320	413	14	a	a	DET
ftr-320	413	15	number	number	NOUN
ftr-320	413	16	of	of	ADP
ftr-320	413	17	reasons	reason	NOUN
ftr-320	413	18	.	.	PUNCT
ftr-320	414	1	first	first	ADV
ftr-320	414	2	,	,	PUNCT
ftr-320	414	3	such	such	ADJ
ftr-320	414	4	status	status	NOUN
ftr-320	414	5	ensures	ensure	VERB
ftr-320	414	6	that	that	SCONJ
ftr-320	414	7	nonprofit	nonprofit	ADJ
ftr-320	414	8	and	and	CCONJ
ftr-320	414	9	government	government	NOUN
ftr-320	414	10	holders	holder	NOUN
ftr-320	414	11	will	will	AUX
ftr-320	414	12	be	be	AUX
ftr-320	414	13	required	require	VERB
ftr-320	414	14	under	under	ADP
ftr-320	414	15	state	state	NOUN
ftr-320	414	16	law	law	NOUN
ftr-320	414	17	to	to	PART
ftr-320	414	18	administer	administer	VERB
ftr-320	414	19	the	the	DET
ftr-320	414	20	easements	easement	NOUN
ftr-320	414	21	―in	―in	VERB
ftr-320	414	22	accordance	accordance	NOUN
ftr-320	414	23	with	with	ADP
ftr-320	414	24	the	the	DET
ftr-320	414	25	donor‘s	donor‘	VERB
ftr-320	414	26	precise	precise	ADJ
ftr-320	414	27	directions	direction	NOUN
ftr-320	414	28	and	and	CCONJ
ftr-320	414	29	limitations‖	limitations‖	PROPN
ftr-320	414	30	—	—	PUNCT
ftr-320	414	31	that	that	ADV
ftr-320	414	32	is	is	ADV
ftr-320	414	33	,	,	PUNCT
ftr-320	414	34	in	in	ADP
ftr-320	414	35	accordance	accordance	NOUN
ftr-320	414	36	with	with	ADP
ftr-320	414	37	the	the	DET
ftr-320	414	38	specific	specific	ADJ
ftr-320	414	39	provisions	provision	NOUN
ftr-320	414	40	of	of	ADP
ftr-320	414	41	the	the	DET
ftr-320	414	42	easements	easement	NOUN
ftr-320	414	43	,	,	PUNCT
ftr-320	414	44	many	many	ADJ
ftr-320	414	45	of	of	ADP
ftr-320	414	46	which	which	PRON
ftr-320	414	47	will	will	AUX
ftr-320	414	48	have	have	AUX
ftr-320	414	49	been	be	AUX
ftr-320	414	50	included	include	VERB
ftr-320	414	51	to	to	PART
ftr-320	414	52	comply	comply	VERB
ftr-320	414	53	with	with	ADP
ftr-320	414	54	federal	federal	ADJ
ftr-320	414	55	tax	tax	NOUN
ftr-320	414	56	law	law	NOUN
ftr-320	414	57	requirements	requirement	NOUN
ftr-320	414	58	.	.	PUNCT
ftr-320	415	1	53	53	NUM
ftr-320	415	2	if	if	SCONJ
ftr-320	415	3	the	the	DET
ftr-320	415	4	provisions	provision	NOUN
ftr-320	415	5	included	include	VERB
ftr-320	415	6	in	in	ADP
ftr-320	415	7	a	a	DET
ftr-320	415	8	conservation	conservation	NOUN
ftr-320	415	9	easement	easement	NOUN
ftr-320	415	10	to	to	PART
ftr-320	415	11	satisfy	satisfy	VERB
ftr-320	415	12	federal	federal	ADJ
ftr-320	415	13	tax	tax	NOUN
ftr-320	415	14	law	law	NOUN
ftr-320	415	15	requirements	requirement	NOUN
ftr-320	415	16	are	be	AUX
ftr-320	415	17	not	not	PART
ftr-320	415	18	legally	legally	ADV
ftr-320	415	19	binding	bind	VERB
ftr-320	415	20	on	on	ADP
ftr-320	415	21	the	the	DET
ftr-320	415	22	parties	party	NOUN
ftr-320	415	23	to	to	ADP
ftr-320	415	24	the	the	DET
ftr-320	415	25	easement	easement	NOUN
ftr-320	415	26	,	,	PUNCT
ftr-320	415	27	they	they	PRON
ftr-320	415	28	would	would	AUX
ftr-320	415	29	constitute	constitute	VERB
ftr-320	415	30	mere	mere	ADJ
ftr-320	415	31	window	window	NOUN
ftr-320	415	32	dressing	dressing	NOUN
ftr-320	415	33	and	and	CCONJ
ftr-320	415	34	the	the	DET
ftr-320	415	35	conservation	conservation	NOUN
ftr-320	415	36	purposes	purpose	NOUN
ftr-320	415	37	of	of	ADP
ftr-320	415	38	the	the	DET
ftr-320	415	39	contributions	contribution	NOUN
ftr-320	415	40	would	would	AUX
ftr-320	415	41	not	not	PART
ftr-320	415	42	be	be	AUX
ftr-320	415	43	protected	protect	VERB
ftr-320	415	44	in	in	ADP
ftr-320	415	45	perpetuity	perpetuity	NOUN
ftr-320	415	46	as	as	SCONJ
ftr-320	415	47	mandated	mandate	VERB
ftr-320	415	48	by	by	ADP
ftr-320	415	49	congress	congress	PROPN
ftr-320	415	50	.	.	PUNCT
ftr-320	416	1	54	54	NUM
ftr-320	416	2	second	second	ADJ
ftr-320	416	3	,	,	PUNCT
ftr-320	416	4	restricted	restrict	VERB
ftr-320	416	5	gift	gift	NOUN
ftr-320	416	6	status	status	NOUN
ftr-320	416	7	ensures	ensure	VERB
ftr-320	416	8	that	that	SCONJ
ftr-320	416	9	the	the	DET
ftr-320	416	10	state	state	NOUN
ftr-320	416	11	attorney	attorney	NOUN
ftr-320	416	12	general	general	NOUN
ftr-320	416	13	will	will	AUX
ftr-320	416	14	have	have	AUX
ftr-320	416	15	standing	stand	VERB
ftr-320	416	16	to	to	PART
ftr-320	416	17	call	call	VERB
ftr-320	416	18	holders	holder	NOUN
ftr-320	416	19	to	to	PART
ftr-320	416	20	account	account	VERB
ftr-320	416	21	for	for	ADP
ftr-320	416	22	failing	fail	VERB
ftr-320	416	23	to	to	PART
ftr-320	416	24	administer	administer	VERB
ftr-320	416	25	conservation	conservation	NOUN
ftr-320	416	26	easements	easement	NOUN
ftr-320	416	27	consistent	consistent	ADJ
ftr-320	416	28	with	with	ADP
ftr-320	416	29	their	their	PRON
ftr-320	416	30	stated	state	VERB
ftr-320	416	31	terms	term	NOUN
ftr-320	416	32	and	and	CCONJ
ftr-320	416	33	purposes	purpose	NOUN
ftr-320	416	34	.	.	PUNCT
ftr-320	417	1	although	although	SCONJ
ftr-320	417	2	the	the	DET
ftr-320	417	3	irs	irs	PROPN
ftr-320	417	4	has	have	VERB
ftr-320	417	5	a	a	DET
ftr-320	417	6	few	few	ADJ
ftr-320	417	7	arrows	arrow	NOUN
ftr-320	417	8	in	in	ADP
ftr-320	417	9	its	its	PRON
ftr-320	417	10	quiver	quiver	NOUN
ftr-320	417	11	,	,	PUNCT
ftr-320	417	12	such	such	ADJ
ftr-320	417	13	as	as	ADP
ftr-320	417	14	the	the	DET
ftr-320	417	15	power	power	NOUN
ftr-320	417	16	to	to	PART
ftr-320	417	17	revoke	revoke	VERB
ftr-320	417	18	the	the	DET
ftr-320	417	19	tax	tax	NOUN
ftr-320	417	20	-	-	PUNCT
ftr-320	417	21	exempt	exempt	ADJ
ftr-320	417	22	status	status	NOUN
ftr-320	417	23	of	of	ADP
ftr-320	417	24	a	a	DET
ftr-320	417	25	nonprofit	nonprofit	ADJ
ftr-320	417	26	(	(	PUNCT
ftr-320	417	27	but	but	CCONJ
ftr-320	417	28	not	not	PART
ftr-320	417	29	governmental	governmental	ADJ
ftr-320	417	30	)	)	PUNCT
ftr-320	417	31	holder	holder	NOUN
ftr-320	417	32	that	that	PRON
ftr-320	417	33	confers	confer	VERB
ftr-320	417	34	an	an	DET
ftr-320	417	35	impermissible	impermissible	ADJ
ftr-320	417	36	private	private	ADJ
ftr-320	417	37	benefit	benefit	NOUN
ftr-320	417	38	on	on	ADP
ftr-320	417	39	a	a	DET
ftr-320	417	40	property	property	NOUN
ftr-320	417	41	owner	owner	NOUN
ftr-320	417	42	through	through	ADP
ftr-320	417	43	the	the	DET
ftr-320	417	44	modification	modification	NOUN
ftr-320	417	45	or	or	CCONJ
ftr-320	417	46	termination	termination	NOUN
ftr-320	417	47	of	of	ADP
ftr-320	417	48	a	a	DET
ftr-320	417	49	conservation	conservation	NOUN
ftr-320	417	50	easement	easement	NOUN
ftr-320	417	51	,	,	PUNCT
ftr-320	417	52	55	55	NUM
ftr-320	417	53	it	it	PRON
ftr-320	417	54	is	be	AUX
ftr-320	417	55	not	not	PART
ftr-320	417	56	clear	clear	ADJ
ftr-320	417	57	that	that	SCONJ
ftr-320	417	58	52	52	NUM
ftr-320	417	59	.	.	PUNCT
ftr-320	418	1	see	see	VERB
ftr-320	418	2	generally	generally	ADV
ftr-320	418	3	,	,	PUNCT
ftr-320	418	4	e.g.	e.g.	ADV
ftr-320	418	5	,	,	PUNCT
ftr-320	418	6	principles	principle	NOUN
ftr-320	418	7	of	of	ADP
ftr-320	418	8	the	the	DET
ftr-320	418	9	law	law	NOUN
ftr-320	418	10	of	of	ADP
ftr-320	418	11	nonprofit	nonprofit	ADJ
ftr-320	418	12	organizations	organization	NOUN
ftr-320	418	13	§	§	PROPN
ftr-320	418	14	400	400	NUM
ftr-320	418	15	(	(	PUNCT
ftr-320	418	16	tentative	tentative	ADJ
ftr-320	418	17	draft	draft	NOUN
ftr-320	418	18	no	no	NOUN
ftr-320	418	19	.	.	NOUN
ftr-320	418	20	2	2	NUM
ftr-320	418	21	,	,	PUNCT
ftr-320	418	22	mar	mar	PROPN
ftr-320	418	23	.	.	PROPN
ftr-320	418	24	18	18	NUM
ftr-320	418	25	,	,	PUNCT
ftr-320	418	26	2009	2009	NUM
ftr-320	418	27	)	)	PUNCT
ftr-320	418	28	,	,	PUNCT
ftr-320	418	29	discussed	discuss	VERB
ftr-320	418	30	supra	supra	PROPN
ftr-320	418	31	note	note	PROPN
ftr-320	418	32	51	51	NUM
ftr-320	418	33	;	;	PUNCT
ftr-320	418	34	michael	michael	PROPN
ftr-320	418	35	m.	m.	PROPN
ftr-320	418	36	schmidt	schmidt	PROPN
ftr-320	418	37	&	&	CCONJ
ftr-320	418	38	taylor	taylor	PROPN
ftr-320	418	39	t.	t.	PROPN
ftr-320	418	40	pollock	pollock	PROPN
ftr-320	418	41	,	,	PUNCT
ftr-320	418	42	modern	modern	ADJ
ftr-320	418	43	tomb	tomb	NOUN
ftr-320	418	44	raiders	raider	NOUN
ftr-320	418	45	:	:	PUNCT
ftr-320	418	46	nonprofit	nonprofit	ADJ
ftr-320	418	47	organizations	organization	NOUN
ftr-320	418	48	’	'	PUNCT
ftr-320	418	49	impermissible	impermissible	ADJ
ftr-320	418	50	use	use	NOUN
ftr-320	418	51	of	of	ADP
ftr-320	418	52	restricted	restricted	ADJ
ftr-320	418	53	funds	fund	NOUN
ftr-320	418	54	,	,	PUNCT
ftr-320	418	55	31	31	NUM
ftr-320	418	56	colo	colo	NOUN
ftr-320	418	57	.	.	PUNCT
ftr-320	419	1	law	law	NOUN
ftr-320	419	2	.	.	PUNCT
ftr-320	420	1	57	57	NUM
ftr-320	420	2	(	(	PUNCT
ftr-320	420	3	2002	2002	NUM
ftr-320	420	4	)	)	PUNCT
ftr-320	420	5	.	.	PUNCT
ftr-320	421	1	53	53	NUM
ftr-320	421	2	.	.	PUNCT
ftr-320	422	1	see	see	VERB
ftr-320	422	2	conservation	conservation	NOUN
ftr-320	422	3	easement	easement	ADJ
ftr-320	422	4	handbook	handbook	NOUN
ftr-320	422	5	:	:	PUNCT
ftr-320	422	6	managing	manage	VERB
ftr-320	422	7	land	land	NOUN
ftr-320	422	8	conservation	conservation	NOUN
ftr-320	422	9	and	and	CCONJ
ftr-320	422	10	historic	historic	ADJ
ftr-320	422	11	preservation	preservation	NOUN
ftr-320	422	12	easement	easement	NOUN
ftr-320	422	13	programs	program	NOUN
ftr-320	422	14	160–61	160–61	NUM
ftr-320	422	15	(	(	PUNCT
ftr-320	422	16	janet	janet	PROPN
ftr-320	422	17	diehl	diehl	PROPN
ftr-320	422	18	&	&	CCONJ
ftr-320	422	19	thomas	thomas	PROPN
ftr-320	422	20	s.	s.	PROPN
ftr-320	422	21	barrett	barrett	PROPN
ftr-320	422	22	eds	eds	PROPN
ftr-320	422	23	.	.	PROPN
ftr-320	422	24	,	,	PUNCT
ftr-320	422	25	1988	1988	NUM
ftr-320	422	26	)	)	PUNCT
ftr-320	423	1	[	[	X
ftr-320	423	2	hereinafter	hereinafter	NOUN
ftr-320	423	3	diehl	diehl	PROPN
ftr-320	423	4	,	,	PUNCT
ftr-320	423	5	1988	1988	NUM
ftr-320	423	6	conservation	conservation	NOUN
ftr-320	423	7	easement	easement	NOUN
ftr-320	423	8	handbook	handbook	NOUN
ftr-320	423	9	]	]	PUNCT
ftr-320	423	10	(	(	PUNCT
ftr-320	423	11	providing	provide	VERB
ftr-320	423	12	a	a	DET
ftr-320	423	13	checklist	checklist	NOUN
ftr-320	423	14	of	of	ADP
ftr-320	423	15	―provisions	―provision	NOUN
ftr-320	423	16	relating	relate	VERB
ftr-320	423	17	to	to	ADP
ftr-320	423	18	irs	irs	PROPN
ftr-320	423	19	requirements‖	requirements‖	PROPN
ftr-320	423	20	)	)	PUNCT
ftr-320	423	21	;	;	PUNCT
ftr-320	423	22	thomas	thomas	PROPN
ftr-320	423	23	s.	s.	PROPN
ftr-320	423	24	barrett	barrett	PROPN
ftr-320	423	25	&	&	CCONJ
ftr-320	423	26	stefan	stefan	PROPN
ftr-320	423	27	nagel	nagel	PROPN
ftr-320	423	28	,	,	PUNCT
ftr-320	423	29	model	model	NOUN
ftr-320	423	30	conservation	conservation	NOUN
ftr-320	423	31	easement	easement	NOUN
ftr-320	423	32	and	and	CCONJ
ftr-320	423	33	historic	historic	ADJ
ftr-320	423	34	preservation	preservation	NOUN
ftr-320	423	35	easement	easement	NOUN
ftr-320	423	36	,	,	PUNCT
ftr-320	423	37	1996	1996	NUM
ftr-320	423	38	:	:	PUNCT
ftr-320	423	39	revised	revise	VERB
ftr-320	423	40	easements	easement	NOUN
ftr-320	423	41	and	and	CCONJ
ftr-320	423	42	commentary	commentary	NOUN
ftr-320	423	43	from	from	ADP
ftr-320	423	44	―the	―the	DET
ftr-320	423	45	conservation	conservation	NOUN
ftr-320	423	46	easement	easement	NOUN
ftr-320	423	47	handbook‖	handbook‖	PROPN
ftr-320	423	48	11	11	NUM
ftr-320	423	49	(	(	PUNCT
ftr-320	423	50	1996	1996	NUM
ftr-320	423	51	)	)	PUNCT
ftr-320	424	1	[	[	X
ftr-320	424	2	hereinafter	hereinafter	NOUN
ftr-320	424	3	barrett	barrett	PROPN
ftr-320	424	4	,	,	PUNCT
ftr-320	424	5	1996	1996	NUM
ftr-320	424	6	conservation	conservation	NOUN
ftr-320	424	7	easement	easement	NOUN
ftr-320	424	8	handbook	handbook	NOUN
ftr-320	424	9	]	]	PUNCT
ftr-320	424	10	(	(	PUNCT
ftr-320	424	11	same	same	ADJ
ftr-320	424	12	)	)	PUNCT
ftr-320	424	13	;	;	PUNCT
ftr-320	424	14	elizabeth	elizabeth	PROPN
ftr-320	424	15	byers	byers	PROPN
ftr-320	424	16	&	&	CCONJ
ftr-320	424	17	karin	karin	PROPN
ftr-320	424	18	marchetti	marchetti	PROPN
ftr-320	424	19	ponte	ponte	PROPN
ftr-320	424	20	,	,	PUNCT
ftr-320	424	21	the	the	DET
ftr-320	424	22	conservation	conservation	NOUN
ftr-320	424	23	easement	easement	NOUN
ftr-320	424	24	handbook	handbook	NOUN
ftr-320	424	25	313–14	313–14	NUM
ftr-320	424	26	(	(	PUNCT
ftr-320	424	27	2d	2d	NUM
ftr-320	424	28	ed	ed	NOUN
ftr-320	424	29	.	.	PROPN
ftr-320	424	30	2005	2005	NUM
ftr-320	424	31	)	)	PUNCT
ftr-320	425	1	[	[	X
ftr-320	425	2	hereinafter	hereinafter	NOUN
ftr-320	425	3	byers	byer	NOUN
ftr-320	425	4	,	,	PUNCT
ftr-320	425	5	2005	2005	NUM
ftr-320	425	6	conservation	conservation	NOUN
ftr-320	425	7	easement	easement	NOUN
ftr-320	425	8	handbook	handbook	NOUN
ftr-320	425	9	]	]	PUNCT
ftr-320	425	10	(	(	PUNCT
ftr-320	425	11	same	same	ADJ
ftr-320	425	12	)	)	PUNCT
ftr-320	425	13	.	.	PUNCT
ftr-320	426	1	54	54	NUM
ftr-320	426	2	.	.	PUNCT
ftr-320	427	1	see	see	VERB
ftr-320	427	2	mclaughlin	mclaughlin	PROPN
ftr-320	427	3	,	,	PUNCT
ftr-320	427	4	national	national	ADJ
ftr-320	427	5	perpetuity	perpetuity	NOUN
ftr-320	427	6	standards	standard	NOUN
ftr-320	427	7	,	,	PUNCT
ftr-320	427	8	part	part	NOUN
ftr-320	427	9	2	2	NUM
ftr-320	427	10	,	,	PUNCT
ftr-320	427	11	supra	supra	ADJ
ftr-320	427	12	note	note	NOUN
ftr-320	427	13	5	5	NUM
ftr-320	427	14	,	,	PUNCT
ftr-320	427	15	at	at	ADP
ftr-320	427	16	20	20	NUM
ftr-320	427	17	.	.	PUNCT
ftr-320	428	1	55	55	NUM
ftr-320	428	2	.	.	PUNCT
ftr-320	429	1	see	see	VERB
ftr-320	429	2	,	,	PUNCT
ftr-320	429	3	e.g.	e.g.	ADV
ftr-320	429	4	,	,	PUNCT
ftr-320	429	5	i.r.s	i.r.	NOUN
ftr-320	429	6	.	.	PUNCT
ftr-320	430	1	priv	priv	PROPN
ftr-320	430	2	.	.	PUNCT
ftr-320	431	1	ltr	ltr	PROPN
ftr-320	431	2	.	.	PUNCT
ftr-320	431	3	rul	rul	PROPN
ftr-320	431	4	.	.	PUNCT
ftr-320	432	1	201110020	201110020	NUM
ftr-320	432	2	(	(	PUNCT
ftr-320	432	3	march	march	PROPN
ftr-320	432	4	11	11	NUM
ftr-320	432	5	,	,	PUNCT
ftr-320	432	6	2011	2011	NUM
ftr-320	432	7	)	)	PUNCT
ftr-320	432	8	(	(	PUNCT
ftr-320	432	9	revoking	revoke	VERB
ftr-320	432	10	an	an	DET
ftr-320	432	11	organization‘s	organization‘s	NOUN
ftr-320	432	12	tax	tax	NOUN
ftr-320	432	13	-	-	PUNCT
ftr-320	432	14	exempt	exempt	ADJ
ftr-320	432	15	status	status	NOUN
ftr-320	432	16	in	in	ADP
ftr-320	432	17	part	part	NOUN
ftr-320	432	18	because	because	SCONJ
ftr-320	432	19	the	the	DET
ftr-320	432	20	organization	organization	NOUN
ftr-320	432	21	agreed	agree	VERB
ftr-320	432	22	to	to	PART
ftr-320	432	23	amend	amend	VERB
ftr-320	432	24	a	a	DET
ftr-320	432	25	conservation	conservation	NOUN
ftr-320	432	26	easement	easement	NOUN
ftr-320	432	27	to	to	PART
ftr-320	432	28	permit	permit	VERB
ftr-320	432	29	additional	additional	ADJ
ftr-320	432	30	development	development	NOUN
ftr-320	432	31	on	on	ADP
ftr-320	432	32	the	the	DET
ftr-320	432	33	subject	subject	NOUN
ftr-320	432	34	property	property	NOUN
ftr-320	432	35	and	and	CCONJ
ftr-320	432	36	thereby	thereby	ADV
ftr-320	432	37	conferred	confer	VERB
ftr-320	432	38	a	a	DET
ftr-320	432	39	private	private	ADJ
ftr-320	432	40	benefit	benefit	NOUN
ftr-320	432	41	on	on	ADP
ftr-320	432	42	the	the	DET
ftr-320	432	43	landowner	landowner	NOUN
ftr-320	432	44	)	)	PUNCT
ftr-320	432	45	.	.	PUNCT
ftr-320	433	1	but	but	CCONJ
ftr-320	433	2	see	see	VERB
ftr-320	433	3	nancy	nancy	PROPN
ftr-320	433	4	a.	a.	PROPN
ftr-320	433	5	mclaughlin	mclaughlin	PROPN
ftr-320	433	6	&	&	CCONJ
ftr-320	433	7	w.	w.	PROPN
ftr-320	433	8	william	william	PROPN
ftr-320	433	9	weeks	weeks	PROPN
ftr-320	433	10	,	,	PUNCT
ftr-320	433	11	in	in	ADP
ftr-320	433	12	defense	defense	NOUN
ftr-320	433	13	of	of	ADP
ftr-320	433	14	conservation	conservation	NOUN
ftr-320	433	15	easements	easement	NOUN
ftr-320	433	16	:	:	PUNCT
ftr-320	433	17	a	a	DET
ftr-320	433	18	response	response	NOUN
ftr-320	433	19	to	to	ADP
ftr-320	433	20	the	the	DET
ftr-320	433	21	end	end	NOUN
ftr-320	433	22	of	of	ADP
ftr-320	433	23	perpetuity	perpetuity	NOUN
ftr-320	433	24	,	,	PUNCT
ftr-320	433	25	9	9	NUM
ftr-320	433	26	wyo	wyo	PROPN
ftr-320	433	27	.	.	PUNCT
ftr-320	433	28	l.	l.	PROPN
ftr-320	433	29	rev	rev	PROPN
ftr-320	433	30	.	.	PROPN
ftr-320	433	31	1	1	NUM
ftr-320	433	32	,	,	PUNCT
ftr-320	433	33	75–78	75–78	NUM
ftr-320	433	34	(	(	PUNCT
ftr-320	433	35	2009	2009	NUM
ftr-320	433	36	)	)	PUNCT
ftr-320	434	1	[	[	X
ftr-320	434	2	hereinafter	hereinafter	NOUN
ftr-320	434	3	mclaughlin	mclaughlin	PROPN
ftr-320	434	4	&	&	CCONJ
ftr-320	434	5	weeks	week	NOUN
ftr-320	434	6	,	,	PUNCT
ftr-320	434	7	in	in	ADP
ftr-320	434	8	defense	defense	NOUN
ftr-320	434	9	of	of	ADP
ftr-320	434	10	conservation	conservation	NOUN
ftr-320	434	11	easements	easement	NOUN
ftr-320	434	12	]	]	PUNCT
ftr-320	434	13	(	(	PUNCT
ftr-320	434	14	explaining	explain	VERB
ftr-320	434	15	that	that	SCONJ
ftr-320	434	16	2012	2012	NUM
ftr-320	434	17	]	]	PUNCT
ftr-320	434	18	tax	tax	NOUN
ftr-320	434	19	-	-	PUNCT
ftr-320	434	20	deductible	deductible	ADJ
ftr-320	434	21	conservation	conservation	NOUN
ftr-320	434	22	easements	easement	NOUN
ftr-320	434	23	235	235	NUM
ftr-320	434	24	the	the	DET
ftr-320	434	25	irs	irs	PROPN
ftr-320	434	26	has	have	VERB
ftr-320	434	27	the	the	DET
ftr-320	434	28	ability	ability	NOUN
ftr-320	434	29	,	,	PUNCT
ftr-320	434	30	even	even	ADV
ftr-320	434	31	if	if	SCONJ
ftr-320	434	32	it	it	PRON
ftr-320	434	33	had	have	VERB
ftr-320	434	34	the	the	DET
ftr-320	434	35	resources	resource	NOUN
ftr-320	434	36	and	and	CCONJ
ftr-320	434	37	desire	desire	NOUN
ftr-320	434	38	,	,	PUNCT
ftr-320	434	39	to	to	PART
ftr-320	434	40	sue	sue	VERB
ftr-320	434	41	to	to	PART
ftr-320	434	42	enjoin	enjoin	VERB
ftr-320	434	43	improper	improper	ADJ
ftr-320	434	44	modifications	modification	NOUN
ftr-320	434	45	or	or	CCONJ
ftr-320	434	46	terminations	termination	NOUN
ftr-320	434	47	or	or	CCONJ
ftr-320	434	48	to	to	PART
ftr-320	434	49	have	have	VERB
ftr-320	434	50	such	such	ADJ
ftr-320	434	51	actions	action	NOUN
ftr-320	434	52	declared	declare	VERB
ftr-320	434	53	null	null	ADJ
ftr-320	434	54	and	and	CCONJ
ftr-320	434	55	void	void	ADJ
ftr-320	434	56	.	.	PUNCT
ftr-320	435	1	that	that	DET
ftr-320	435	2	task	task	NOUN
ftr-320	435	3	falls	fall	VERB
ftr-320	435	4	primarily	primarily	ADV
ftr-320	435	5	to	to	ADP
ftr-320	435	6	the	the	DET
ftr-320	435	7	state	state	NOUN
ftr-320	435	8	attorney	attorney	NOUN
ftr-320	435	9	general	general	NOUN
ftr-320	435	10	,	,	PUNCT
ftr-320	435	11	who	who	PRON
ftr-320	435	12	supervises	supervise	VERB
ftr-320	435	13	the	the	DET
ftr-320	435	14	administration	administration	NOUN
ftr-320	435	15	of	of	ADP
ftr-320	435	16	charitable	charitable	ADJ
ftr-320	435	17	assets	asset	NOUN
ftr-320	435	18	in	in	ADP
ftr-320	435	19	the	the	DET
ftr-320	435	20	state	state	NOUN
ftr-320	435	21	on	on	ADP
ftr-320	435	22	behalf	behalf	NOUN
ftr-320	435	23	of	of	ADP
ftr-320	435	24	donors	donor	NOUN
ftr-320	435	25	and	and	CCONJ
ftr-320	435	26	the	the	DET
ftr-320	435	27	public	public	NOUN
ftr-320	435	28	.	.	PUNCT
ftr-320	436	1	56	56	NUM
ftr-320	436	2	accordingly	accordingly	ADV
ftr-320	436	3	,	,	PUNCT
ftr-320	436	4	state	state	NOUN
ftr-320	436	5	attorneys	attorney	NOUN
ftr-320	436	6	general	general	ADJ
ftr-320	436	7	play	play	VERB
ftr-320	436	8	a	a	DET
ftr-320	436	9	critical	critical	ADJ
ftr-320	436	10	role	role	NOUN
ftr-320	436	11	in	in	ADP
ftr-320	436	12	ensuring	ensure	VERB
ftr-320	436	13	that	that	SCONJ
ftr-320	436	14	tax	tax	NOUN
ftr-320	436	15	-	-	PUNCT
ftr-320	436	16	deductible	deductible	ADJ
ftr-320	436	17	perpetual	perpetual	ADJ
ftr-320	436	18	conservation	conservation	NOUN
ftr-320	436	19	easements	easement	NOUN
ftr-320	436	20	are	be	AUX
ftr-320	436	21	administered	administer	VERB
ftr-320	436	22	in	in	ADP
ftr-320	436	23	accordance	accordance	NOUN
ftr-320	436	24	with	with	ADP
ftr-320	436	25	their	their	PRON
ftr-320	436	26	stated	state	VERB
ftr-320	436	27	terms	term	NOUN
ftr-320	436	28	and	and	CCONJ
ftr-320	436	29	purposes	purpose	NOUN
ftr-320	436	30	over	over	ADP
ftr-320	436	31	the	the	DET
ftr-320	436	32	long	long	ADJ
ftr-320	436	33	term	term	NOUN
ftr-320	436	34	.	.	PUNCT
ftr-320	437	1	57	57	NUM
ftr-320	437	2	restricted	restrict	VERB
ftr-320	437	3	gift	gift	NOUN
ftr-320	437	4	status	status	NOUN
ftr-320	437	5	also	also	ADV
ftr-320	437	6	means	mean	VERB
ftr-320	437	7	that	that	SCONJ
ftr-320	437	8	(	(	PUNCT
ftr-320	437	9	1	1	X
ftr-320	437	10	)	)	PUNCT
ftr-320	437	11	state	state	NOUN
ftr-320	437	12	courts	court	NOUN
ftr-320	437	13	are	be	AUX
ftr-320	437	14	likely	likely	ADJ
ftr-320	437	15	to	to	PART
ftr-320	437	16	interpret	interpret	VERB
ftr-320	437	17	tax	tax	NOUN
ftr-320	437	18	-	-	PUNCT
ftr-320	437	19	deductible	deductible	ADJ
ftr-320	437	20	conservation	conservation	NOUN
ftr-320	437	21	easements	easement	NOUN
ftr-320	437	22	in	in	ADP
ftr-320	437	23	favor	favor	NOUN
ftr-320	437	24	of	of	ADP
ftr-320	437	25	accomplishing	accomplish	VERB
ftr-320	437	26	their	their	PRON
ftr-320	437	27	charitable	charitable	ADJ
ftr-320	437	28	conservation	conservation	NOUN
ftr-320	437	29	purposes	purpose	NOUN
ftr-320	437	30	,	,	PUNCT
ftr-320	437	31	rather	rather	ADV
ftr-320	437	32	than	than	ADP
ftr-320	437	33	in	in	ADP
ftr-320	437	34	favor	favor	NOUN
ftr-320	437	35	of	of	ADP
ftr-320	437	36	the	the	DET
ftr-320	437	37	free	free	ADJ
ftr-320	437	38	use	use	NOUN
ftr-320	437	39	of	of	ADP
ftr-320	437	40	land	land	NOUN
ftr-320	437	41	;	;	PUNCT
ftr-320	437	42	58	58	NUM
ftr-320	437	43	(	(	PUNCT
ftr-320	437	44	2	2	NUM
ftr-320	437	45	)	)	PUNCT
ftr-320	437	46	tax	tax	NOUN
ftr-320	437	47	-	-	PUNCT
ftr-320	437	48	deductible	deductible	ADJ
ftr-320	437	49	easements	easement	NOUN
ftr-320	437	50	may	may	AUX
ftr-320	437	51	be	be	AUX
ftr-320	437	52	excluded	exclude	VERB
ftr-320	437	53	from	from	ADP
ftr-320	437	54	the	the	DET
ftr-320	437	55	bankruptcy	bankruptcy	NOUN
ftr-320	437	56	estates	estate	NOUN
ftr-320	437	57	of	of	ADP
ftr-320	437	58	donee	donee	NOUN
ftr-320	437	59	charitable	charitable	ADJ
ftr-320	437	60	corporations	corporation	NOUN
ftr-320	437	61	;	;	PUNCT
ftr-320	437	62	59	59	NUM
ftr-320	437	63	(	(	PUNCT
ftr-320	437	64	3	3	NUM
ftr-320	437	65	)	)	PUNCT
ftr-320	437	66	actions	action	NOUN
ftr-320	437	67	to	to	PART
ftr-320	437	68	recover	recover	VERB
ftr-320	437	69	tax	tax	NOUN
ftr-320	437	70	denying	deny	VERB
ftr-320	437	71	a	a	DET
ftr-320	437	72	holder	holder	NOUN
ftr-320	437	73	―eligible	―eligible	ADP
ftr-320	437	74	donee‖	donee‖	PROPN
ftr-320	437	75	or	or	CCONJ
ftr-320	437	76	―tax	―tax	PROPN
ftr-320	437	77	-	-	PUNCT
ftr-320	437	78	exempt‖	exempt‖	NOUN
ftr-320	437	79	status	status	NOUN
ftr-320	437	80	are	be	AUX
ftr-320	437	81	relatively	relatively	ADV
ftr-320	437	82	toothless	toothless	ADJ
ftr-320	437	83	sanctions	sanction	NOUN
ftr-320	437	84	when	when	SCONJ
ftr-320	437	85	it	it	PRON
ftr-320	437	86	comes	come	VERB
ftr-320	437	87	to	to	ADP
ftr-320	437	88	ensuring	ensure	VERB
ftr-320	437	89	that	that	SCONJ
ftr-320	437	90	conservation	conservation	NOUN
ftr-320	437	91	easements	easement	NOUN
ftr-320	437	92	are	be	AUX
ftr-320	437	93	administered	administer	VERB
ftr-320	437	94	in	in	ADP
ftr-320	437	95	accordance	accordance	NOUN
ftr-320	437	96	with	with	ADP
ftr-320	437	97	their	their	PRON
ftr-320	437	98	terms	term	NOUN
ftr-320	437	99	and	and	CCONJ
ftr-320	437	100	purposes	purpose	NOUN
ftr-320	437	101	over	over	ADP
ftr-320	437	102	the	the	DET
ftr-320	437	103	long	long	ADJ
ftr-320	437	104	term	term	NOUN
ftr-320	437	105	)	)	PUNCT
ftr-320	437	106	.	.	PUNCT
ftr-320	438	1	the	the	DET
ftr-320	438	2	tax	tax	NOUN
ftr-320	438	3	benefit	benefit	NOUN
ftr-320	438	4	rule	rule	NOUN
ftr-320	438	5	is	be	AUX
ftr-320	438	6	also	also	ADV
ftr-320	438	7	of	of	ADP
ftr-320	438	8	limited	limited	ADJ
ftr-320	438	9	usefulness	usefulness	NOUN
ftr-320	438	10	because	because	SCONJ
ftr-320	438	11	it	it	PRON
ftr-320	438	12	would	would	AUX
ftr-320	438	13	apply	apply	VERB
ftr-320	438	14	only	only	ADV
ftr-320	438	15	in	in	ADP
ftr-320	438	16	limited	limited	ADJ
ftr-320	438	17	circumstances	circumstance	NOUN
ftr-320	438	18	(	(	PUNCT
ftr-320	438	19	i.e.	i.e.	X
ftr-320	438	20	,	,	PUNCT
ftr-320	438	21	where	where	SCONJ
ftr-320	438	22	the	the	DET
ftr-320	438	23	transaction	transaction	NOUN
ftr-320	438	24	financially	financially	ADV
ftr-320	438	25	benefits	benefit	VERB
ftr-320	438	26	the	the	DET
ftr-320	438	27	original	original	ADJ
ftr-320	438	28	donor	donor	NOUN
ftr-320	438	29	)	)	PUNCT
ftr-320	438	30	.	.	PUNCT
ftr-320	439	1	see	see	VERB
ftr-320	439	2	,	,	PUNCT
ftr-320	439	3	e.g.	e.g.	ADV
ftr-320	439	4	,	,	PUNCT
ftr-320	439	5	martin	martin	PROPN
ftr-320	439	6	j.	j.	PROPN
ftr-320	439	7	mcmahon	mcmahon	PROPN
ftr-320	439	8	,	,	PUNCT
ftr-320	439	9	jr	jr	PROPN
ftr-320	439	10	.	.	PROPN
ftr-320	439	11	&	&	CCONJ
ftr-320	439	12	lawrence	lawrence	PROPN
ftr-320	439	13	a.	a.	PROPN
ftr-320	439	14	zelenak	zelenak	PROPN
ftr-320	439	15	,	,	PUNCT
ftr-320	439	16	federal	federal	ADJ
ftr-320	439	17	income	income	NOUN
ftr-320	439	18	taxation	taxation	NOUN
ftr-320	439	19	of	of	ADP
ftr-320	439	20	individuals	individual	NOUN
ftr-320	439	21	3.07[1	3.07[1	NUM
ftr-320	439	22	]	]	X
ftr-320	439	23	(	(	PUNCT
ftr-320	439	24	2nd	2nd	ADJ
ftr-320	439	25	ed	ed	NOUN
ftr-320	439	26	.	.	PROPN
ftr-320	439	27	2012	2012	NUM
ftr-320	439	28	)	)	PUNCT
ftr-320	439	29	.	.	PUNCT
ftr-320	440	1	56	56	NUM
ftr-320	440	2	.	.	X
ftr-320	440	3	see	see	VERB
ftr-320	440	4	fremont	fremont	PROPN
ftr-320	440	5	-	-	PUNCT
ftr-320	440	6	smith	smith	PROPN
ftr-320	440	7	,	,	PUNCT
ftr-320	440	8	supra	supra	PROPN
ftr-320	440	9	note	note	PROPN
ftr-320	440	10	51	51	NUM
ftr-320	440	11	,	,	PUNCT
ftr-320	440	12	at	at	ADP
ftr-320	440	13	305–07	305–07	NUM
ftr-320	440	14	.	.	PUNCT
ftr-320	441	1	see	see	VERB
ftr-320	441	2	also	also	ADV
ftr-320	441	3	nancy	nancy	PROPN
ftr-320	441	4	a.	a.	PROPN
ftr-320	441	5	mclaughlin	mclaughlin	PROPN
ftr-320	441	6	&	&	CCONJ
ftr-320	441	7	w.	w.	PROPN
ftr-320	441	8	william	william	PROPN
ftr-320	441	9	weeks	weeks	PROPN
ftr-320	441	10	,	,	PUNCT
ftr-320	441	11	salzburg	salzburg	PROPN
ftr-320	441	12	v.	v.	ADP
ftr-320	441	13	dowd	dowd	PROPN
ftr-320	441	14	:	:	PUNCT
ftr-320	441	15	another	another	DET
ftr-320	441	16	look	look	NOUN
ftr-320	441	17	,	,	PUNCT
ftr-320	441	18	33	33	NUM
ftr-320	441	19	wyo	wyo	PROPN
ftr-320	441	20	.	.	PUNCT
ftr-320	441	21	law	law	NOUN
ftr-320	441	22	.	.	PUNCT
ftr-320	442	1	50	50	NUM
ftr-320	442	2	,	,	PUNCT
ftr-320	442	3	52	52	NUM
ftr-320	442	4	(	(	PUNCT
ftr-320	442	5	2010	2010	NUM
ftr-320	442	6	)	)	PUNCT
ftr-320	442	7	(	(	PUNCT
ftr-320	442	8	explaining	explain	VERB
ftr-320	442	9	that	that	SCONJ
ftr-320	442	10	the	the	DET
ftr-320	442	11	irs	irs	PROPN
ftr-320	442	12	is	be	AUX
ftr-320	442	13	charged	charge	VERB
ftr-320	442	14	with	with	ADP
ftr-320	442	15	enforcing	enforce	VERB
ftr-320	442	16	federal	federal	ADJ
ftr-320	442	17	tax	tax	NOUN
ftr-320	442	18	laws	law	NOUN
ftr-320	442	19	,	,	PUNCT
ftr-320	442	20	while	while	SCONJ
ftr-320	442	21	state	state	NOUN
ftr-320	442	22	attorneys	attorney	NOUN
ftr-320	442	23	general	general	ADJ
ftr-320	442	24	and	and	CCONJ
ftr-320	442	25	state	state	NOUN
ftr-320	442	26	courts	court	NOUN
ftr-320	442	27	are	be	AUX
ftr-320	442	28	charged	charge	VERB
ftr-320	442	29	with	with	ADP
ftr-320	442	30	ensuring	ensure	VERB
ftr-320	442	31	that	that	SCONJ
ftr-320	442	32	charitable	charitable	ADJ
ftr-320	442	33	gifts	gift	NOUN
ftr-320	442	34	are	be	AUX
ftr-320	442	35	administered	administer	VERB
ftr-320	442	36	in	in	ADP
ftr-320	442	37	accordance	accordance	NOUN
ftr-320	442	38	with	with	ADP
ftr-320	442	39	their	their	PRON
ftr-320	442	40	stated	state	VERB
ftr-320	442	41	terms	term	NOUN
ftr-320	442	42	and	and	CCONJ
ftr-320	442	43	purposes	purpose	NOUN
ftr-320	442	44	,	,	PUNCT
ftr-320	442	45	and	and	CCONJ
ftr-320	442	46	it	it	PRON
ftr-320	442	47	is	be	AUX
ftr-320	442	48	therefore	therefore	ADV
ftr-320	442	49	no	no	DET
ftr-320	442	50	surprise	surprise	NOUN
ftr-320	442	51	that	that	SCONJ
ftr-320	442	52	the	the	DET
ftr-320	442	53	irs	irs	PROPN
ftr-320	442	54	was	be	AUX
ftr-320	442	55	not	not	PART
ftr-320	442	56	involved	involve	VERB
ftr-320	442	57	in	in	ADP
ftr-320	442	58	any	any	PRON
ftr-320	442	59	of	of	ADP
ftr-320	442	60	the	the	DET
ftr-320	442	61	cases	case	NOUN
ftr-320	442	62	to	to	ADP
ftr-320	442	63	date	date	NOUN
ftr-320	442	64	involving	involve	VERB
ftr-320	442	65	the	the	DET
ftr-320	442	66	improper	improper	ADJ
ftr-320	442	67	modification	modification	NOUN
ftr-320	442	68	or	or	CCONJ
ftr-320	442	69	termination	termination	NOUN
ftr-320	442	70	of	of	ADP
ftr-320	442	71	conservation	conservation	NOUN
ftr-320	442	72	easements	easement	NOUN
ftr-320	442	73	)	)	PUNCT
ftr-320	442	74	.	.	PUNCT
ftr-320	443	1	57	57	NUM
ftr-320	443	2	.	.	X
ftr-320	444	1	see	see	VERB
ftr-320	444	2	,	,	PUNCT
ftr-320	444	3	e.g.	e.g.	ADV
ftr-320	444	4	,	,	PUNCT
ftr-320	444	5	mclaughlin	mclaughlin	PROPN
ftr-320	444	6	,	,	PUNCT
ftr-320	444	7	national	national	ADJ
ftr-320	444	8	perpetuity	perpetuity	NOUN
ftr-320	444	9	standards	standard	NOUN
ftr-320	444	10	,	,	PUNCT
ftr-320	444	11	part	part	NOUN
ftr-320	444	12	2	2	NUM
ftr-320	444	13	,	,	PUNCT
ftr-320	444	14	supra	supra	ADJ
ftr-320	444	15	note	note	NOUN
ftr-320	444	16	5	5	NUM
ftr-320	444	17	,	,	PUNCT
ftr-320	444	18	at	at	ADP
ftr-320	444	19	39–42	39–42	NUM
ftr-320	444	20	(	(	PUNCT
ftr-320	444	21	discussing	discuss	VERB
ftr-320	444	22	salzburg	salzburg	PROPN
ftr-320	444	23	v.	v.	ADP
ftr-320	444	24	dowd	dowd	PROPN
ftr-320	444	25	,	,	PUNCT
ftr-320	444	26	in	in	ADP
ftr-320	444	27	which	which	PRON
ftr-320	444	28	the	the	DET
ftr-320	444	29	wyoming	wyoming	PROPN
ftr-320	444	30	attorney	attorney	PROPN
ftr-320	444	31	general	general	NOUN
ftr-320	444	32	filed	file	VERB
ftr-320	444	33	suit	suit	NOUN
ftr-320	444	34	objecting	object	VERB
ftr-320	444	35	to	to	ADP
ftr-320	444	36	a	a	DET
ftr-320	444	37	wyoming	wyoming	NOUN
ftr-320	444	38	county‘s	county‘s	NOUN
ftr-320	444	39	termination	termination	NOUN
ftr-320	444	40	of	of	ADP
ftr-320	444	41	a	a	DET
ftr-320	444	42	tax	tax	NOUN
ftr-320	444	43	-	-	PUNCT
ftr-320	444	44	deductible	deductible	ADJ
ftr-320	444	45	easement	easement	NOUN
ftr-320	444	46	at	at	ADP
ftr-320	444	47	the	the	DET
ftr-320	444	48	request	request	NOUN
ftr-320	444	49	of	of	ADP
ftr-320	444	50	new	new	ADJ
ftr-320	444	51	owners	owner	NOUN
ftr-320	444	52	of	of	ADP
ftr-320	444	53	the	the	DET
ftr-320	444	54	land	land	NOUN
ftr-320	444	55	)	)	PUNCT
ftr-320	444	56	;	;	PUNCT
ftr-320	444	57	i	i	PRON
ftr-320	444	58	d.	d.	PROPN
ftr-320	444	59	at	at	ADP
ftr-320	444	60	28–30	28–30	PROPN
ftr-320	444	61	(	(	PUNCT
ftr-320	444	62	discussing	discuss	VERB
ftr-320	444	63	the	the	DET
ftr-320	444	64	myrtle	myrtle	PROPN
ftr-320	444	65	grove	grove	PROPN
ftr-320	444	66	controversy	controversy	NOUN
ftr-320	444	67	,	,	PUNCT
ftr-320	444	68	in	in	ADP
ftr-320	444	69	which	which	PRON
ftr-320	444	70	the	the	DET
ftr-320	444	71	maryland	maryland	PROPN
ftr-320	444	72	attorney	attorney	NOUN
ftr-320	444	73	general	general	NOUN
ftr-320	444	74	filed	file	VERB
ftr-320	444	75	suit	suit	NOUN
ftr-320	444	76	objecting	object	VERB
ftr-320	444	77	to	to	ADP
ftr-320	444	78	a	a	DET
ftr-320	444	79	land	land	NOUN
ftr-320	444	80	trust‘s	trust‘s	NOUN
ftr-320	444	81	amendment	amendment	NOUN
ftr-320	444	82	of	of	ADP
ftr-320	444	83	a	a	DET
ftr-320	444	84	tax	tax	NOUN
ftr-320	444	85	-	-	PUNCT
ftr-320	444	86	deductible	deductible	ADJ
ftr-320	444	87	conservation	conservation	NOUN
ftr-320	444	88	easement	easement	NOUN
ftr-320	444	89	to	to	PART
ftr-320	444	90	allow	allow	VERB
ftr-320	444	91	a	a	DET
ftr-320	444	92	seven	seven	NUM
ftr-320	444	93	-	-	PUNCT
ftr-320	444	94	lot	lot	NOUN
ftr-320	444	95	upscale	upscale	ADJ
ftr-320	444	96	development	development	NOUN
ftr-320	444	97	on	on	ADP
ftr-320	444	98	the	the	DET
ftr-320	444	99	protected	protect	VERB
ftr-320	444	100	property	property	NOUN
ftr-320	444	101	)	)	PUNCT
ftr-320	444	102	.	.	PUNCT
ftr-320	445	1	58	58	NUM
ftr-320	445	2	.	.	PUNCT
ftr-320	446	1	see	see	VERB
ftr-320	446	2	,	,	PUNCT
ftr-320	446	3	e.g.	e.g.	ADV
ftr-320	446	4	,	,	PUNCT
ftr-320	446	5	jackson	jackson	PROPN
ftr-320	446	6	v.	v.	PROPN
ftr-320	446	7	phillips	phillips	PROPN
ftr-320	446	8	,	,	PUNCT
ftr-320	446	9	96	96	NUM
ftr-320	446	10	mass	mass	NOUN
ftr-320	446	11	.	.	PUNCT
ftr-320	447	1	539	539	NUM
ftr-320	447	2	,	,	PUNCT
ftr-320	447	3	550	550	NUM
ftr-320	447	4	,	,	PUNCT
ftr-320	447	5	556	556	NUM
ftr-320	447	6	(	(	PUNCT
ftr-320	447	7	1867	1867	NUM
ftr-320	447	8	)	)	PUNCT
ftr-320	447	9	(	(	PUNCT
ftr-320	447	10	―[g]ifts	―[g]ift	NOUN
ftr-320	447	11	to	to	ADP
ftr-320	447	12	charitable	charitable	ADJ
ftr-320	447	13	uses	use	NOUN
ftr-320	447	14	are	be	AUX
ftr-320	447	15	highly	highly	ADV
ftr-320	447	16	favored	favor	VERB
ftr-320	447	17	,	,	PUNCT
ftr-320	447	18	and	and	CCONJ
ftr-320	447	19	will	will	AUX
ftr-320	447	20	be	be	AUX
ftr-320	447	21	most	most	ADV
ftr-320	447	22	liberally	liberally	ADV
ftr-320	447	23	construed	construe	VERB
ftr-320	447	24	in	in	ADP
ftr-320	447	25	order	order	NOUN
ftr-320	447	26	to	to	PART
ftr-320	447	27	accomplish	accomplish	VERB
ftr-320	447	28	the	the	DET
ftr-320	447	29	intent	intent	NOUN
ftr-320	447	30	and	and	CCONJ
ftr-320	447	31	purpose	purpose	NOUN
ftr-320	447	32	of	of	ADP
ftr-320	447	33	the	the	DET
ftr-320	447	34	donor	donor	NOUN
ftr-320	447	35	.	.	PUNCT
ftr-320	447	36	.	.	PUNCT
ftr-320	447	37	.	.	PUNCT
ftr-320	448	1	.	.	PUNCT
ftr-320	449	1	if	if	SCONJ
ftr-320	449	2	the	the	DET
ftr-320	449	3	words	word	NOUN
ftr-320	449	4	of	of	ADP
ftr-320	449	5	a	a	DET
ftr-320	449	6	charitable	charitable	ADJ
ftr-320	449	7	bequest	bequest	NOUN
ftr-320	449	8	are	be	AUX
ftr-320	449	9	ambiguous	ambiguous	ADJ
ftr-320	449	10	or	or	CCONJ
ftr-320	449	11	contradictory	contradictory	ADJ
ftr-320	449	12	,	,	PUNCT
ftr-320	449	13	they	they	PRON
ftr-320	449	14	are	be	AUX
ftr-320	449	15	to	to	PART
ftr-320	449	16	be	be	AUX
ftr-320	449	17	so	so	ADV
ftr-320	449	18	construed	construe	VERB
ftr-320	449	19	as	as	ADP
ftr-320	449	20	to	to	PART
ftr-320	449	21	support	support	VERB
ftr-320	449	22	the	the	DET
ftr-320	449	23	charity	charity	NOUN
ftr-320	449	24	,	,	PUNCT
ftr-320	449	25	if	if	SCONJ
ftr-320	449	26	possible.‖	possible.‖	NOUN
ftr-320	449	27	)	)	PUNCT
ftr-320	449	28	;	;	PUNCT
ftr-320	449	29	board	board	NOUN
ftr-320	449	30	of	of	ADP
ftr-320	449	31	trs	trs	PROPN
ftr-320	449	32	.	.	PUNCT
ftr-320	450	1	of	of	ADP
ftr-320	450	2	univ	univ	PROPN
ftr-320	450	3	.	.	PROPN
ftr-320	450	4	of	of	ADP
ftr-320	450	5	n.	n.	PROPN
ftr-320	450	6	c.	c.	PROPN
ftr-320	451	1	v.	v.	ADP
ftr-320	451	2	unknown	unknown	ADJ
ftr-320	451	3	heirs	heir	NOUN
ftr-320	451	4	,	,	PUNCT
ftr-320	451	5	319	319	NUM
ftr-320	451	6	s.e.2d	s.e.2d	NUM
ftr-320	451	7	239	239	NUM
ftr-320	451	8	,	,	PUNCT
ftr-320	451	9	242	242	NUM
ftr-320	451	10	(	(	PUNCT
ftr-320	451	11	n.c	n.c	PROPN
ftr-320	451	12	.	.	PROPN
ftr-320	451	13	1984	1984	NUM
ftr-320	451	14	)	)	PUNCT
ftr-320	451	15	(	(	PUNCT
ftr-320	451	16	―it	―it	PROPN
ftr-320	451	17	is	be	AUX
ftr-320	451	18	a	a	DET
ftr-320	451	19	well	well	ADV
ftr-320	451	20	recognized	recognize	VERB
ftr-320	451	21	principle	principle	NOUN
ftr-320	451	22	that	that	SCONJ
ftr-320	451	23	gifts	gift	NOUN
ftr-320	451	24	and	and	CCONJ
ftr-320	451	25	trusts	trust	NOUN
ftr-320	451	26	for	for	ADP
ftr-320	451	27	charities	charity	NOUN
ftr-320	451	28	are	be	AUX
ftr-320	451	29	highly	highly	ADV
ftr-320	451	30	favored	favor	VERB
ftr-320	451	31	by	by	ADP
ftr-320	451	32	the	the	DET
ftr-320	451	33	courts	court	NOUN
ftr-320	451	34	.	.	PUNCT
ftr-320	452	1	thus	thus	ADV
ftr-320	452	2	,	,	PUNCT
ftr-320	452	3	the	the	DET
ftr-320	452	4	donor‘s	donor‘	VERB
ftr-320	452	5	intentions	intention	NOUN
ftr-320	452	6	are	be	AUX
ftr-320	452	7	effectuated	effectuate	VERB
ftr-320	452	8	by	by	ADP
ftr-320	452	9	the	the	DET
ftr-320	452	10	most	most	ADV
ftr-320	452	11	liberal	liberal	ADJ
ftr-320	452	12	rules	rule	NOUN
ftr-320	452	13	of	of	ADP
ftr-320	452	14	construction	construction	NOUN
ftr-320	452	15	permitted.‖	permitted.‖	NUM
ftr-320	452	16	)	)	PUNCT
ftr-320	452	17	.	.	PUNCT
ftr-320	453	1	59	59	NUM
ftr-320	453	2	.	.	PUNCT
ftr-320	453	3	see	see	VERB
ftr-320	453	4	,	,	PUNCT
ftr-320	453	5	e.g.	e.g.	ADV
ftr-320	453	6	,	,	PUNCT
ftr-320	453	7	evelyn	evelyn	PROPN
ftr-320	453	8	brody	brody	PROPN
ftr-320	453	9	,	,	PUNCT
ftr-320	453	10	the	the	DET
ftr-320	453	11	charity	charity	NOUN
ftr-320	453	12	in	in	ADP
ftr-320	453	13	bankruptcy	bankruptcy	NOUN
ftr-320	453	14	and	and	CCONJ
ftr-320	453	15	ghosts	ghost	NOUN
ftr-320	453	16	of	of	ADP
ftr-320	453	17	donors	donor	NOUN
ftr-320	453	18	past	past	VERB
ftr-320	453	19	,	,	PUNCT
ftr-320	453	20	present	present	ADJ
ftr-320	453	21	,	,	PUNCT
ftr-320	453	22	and	and	CCONJ
ftr-320	453	23	future	future	ADJ
ftr-320	453	24	,	,	PUNCT
ftr-320	453	25	29	29	NUM
ftr-320	453	26	seton	seton	PROPN
ftr-320	453	27	hall	hall	PROPN
ftr-320	453	28	legis	legis	PROPN
ftr-320	453	29	.	.	PUNCT
ftr-320	454	1	j.	j.	PROPN
ftr-320	454	2	471	471	PROPN
ftr-320	454	3	,	,	PUNCT
ftr-320	454	4	472	472	NUM
ftr-320	454	5	(	(	PUNCT
ftr-320	454	6	2005	2005	NUM
ftr-320	454	7	)	)	PUNCT
ftr-320	454	8	(	(	PUNCT
ftr-320	454	9	―[t]he	―[t]he	ADJ
ftr-320	454	10	courts	court	NOUN
ftr-320	454	11	will	will	AUX
ftr-320	454	12	try	try	VERB
ftr-320	454	13	to	to	PART
ftr-320	454	14	identify	identify	VERB
ftr-320	454	15	those	those	DET
ftr-320	454	16	charitable	charitable	ADJ
ftr-320	454	17	assets	asset	NOUN
ftr-320	454	18	that	that	PRON
ftr-320	454	19	are	be	AUX
ftr-320	454	20	restricted	restrict	VERB
ftr-320	454	21	in	in	ADP
ftr-320	454	22	such	such	DET
ftr-320	454	23	a	a	DET
ftr-320	454	24	manner	manner	NOUN
ftr-320	454	25	that	that	PRON
ftr-320	454	26	they	they	PRON
ftr-320	454	27	survive	survive	VERB
ftr-320	454	28	the	the	DET
ftr-320	454	29	bankruptcy	bankruptcy	NOUN
ftr-320	454	30	proceeding.‖	proceeding.‖	NOUN
ftr-320	454	31	)	)	PUNCT
ftr-320	454	32	.	.	PUNCT
ftr-320	455	1	236	236	NUM
ftr-320	455	2	florida	florida	PROPN
ftr-320	455	3	tax	tax	NOUN
ftr-320	455	4	review	review	NOUN
ftr-320	455	5	[	[	X
ftr-320	455	6	vol	vol	NOUN
ftr-320	455	7	.	.	PUNCT
ftr-320	456	1	13:5	13:5	NUM
ftr-320	456	2	deductible	deductible	ADJ
ftr-320	456	3	easements	easement	NOUN
ftr-320	456	4	that	that	PRON
ftr-320	456	5	have	have	AUX
ftr-320	456	6	been	be	AUX
ftr-320	456	7	improperly	improperly	ADV
ftr-320	456	8	transferred	transfer	VERB
ftr-320	456	9	,	,	PUNCT
ftr-320	456	10	released	release	VERB
ftr-320	456	11	,	,	PUNCT
ftr-320	456	12	modified	modify	VERB
ftr-320	456	13	,	,	PUNCT
ftr-320	456	14	or	or	CCONJ
ftr-320	456	15	terminated	terminate	VERB
ftr-320	456	16	may	may	AUX
ftr-320	456	17	not	not	PART
ftr-320	456	18	be	be	AUX
ftr-320	456	19	barred	bar	VERB
ftr-320	456	20	by	by	ADP
ftr-320	456	21	laches	lache	NOUN
ftr-320	456	22	or	or	CCONJ
ftr-320	456	23	the	the	DET
ftr-320	456	24	statute	statute	NOUN
ftr-320	456	25	of	of	ADP
ftr-320	456	26	limitations	limitation	NOUN
ftr-320	456	27	;	;	PUNCT
ftr-320	456	28	60	60	NUM
ftr-320	456	29	(	(	PUNCT
ftr-320	456	30	4	4	NUM
ftr-320	456	31	)	)	PUNCT
ftr-320	456	32	conservation	conservation	NOUN
ftr-320	456	33	easements	easement	NOUN
ftr-320	456	34	should	should	AUX
ftr-320	456	35	not	not	PART
ftr-320	456	36	be	be	AUX
ftr-320	456	37	extinguished	extinguish	VERB
ftr-320	456	38	pursuant	pursuant	ADV
ftr-320	456	39	to	to	ADP
ftr-320	456	40	the	the	DET
ftr-320	456	41	doctrine	doctrine	NOUN
ftr-320	456	42	of	of	ADP
ftr-320	456	43	merger	merger	NOUN
ftr-320	456	44	if	if	SCONJ
ftr-320	456	45	the	the	DET
ftr-320	456	46	government	government	NOUN
ftr-320	456	47	or	or	CCONJ
ftr-320	456	48	nonprofit	nonprofit	ADJ
ftr-320	456	49	holder	holder	NOUN
ftr-320	456	50	acquires	acquire	VERB
ftr-320	456	51	title	title	NOUN
ftr-320	456	52	to	to	ADP
ftr-320	456	53	the	the	DET
ftr-320	456	54	subject	subject	ADJ
ftr-320	456	55	land	land	NOUN
ftr-320	456	56	because	because	SCONJ
ftr-320	456	57	the	the	DET
ftr-320	456	58	required	require	VERB
ftr-320	456	59	―unity	―unity	NOUN
ftr-320	456	60	of	of	ADP
ftr-320	456	61	ownership‖	ownership‖	PRON
ftr-320	456	62	generally	generally	ADV
ftr-320	456	63	will	will	AUX
ftr-320	456	64	not	not	PART
ftr-320	456	65	be	be	AUX
ftr-320	456	66	present	present	ADJ
ftr-320	456	67	;	;	PUNCT
ftr-320	456	68	61	61	NUM
ftr-320	456	69	and	and	CCONJ
ftr-320	456	70	(	(	PUNCT
ftr-320	456	71	5	5	NUM
ftr-320	456	72	)	)	PUNCT
ftr-320	456	73	attempts	attempt	NOUN
ftr-320	456	74	by	by	ADP
ftr-320	456	75	state	state	NOUN
ftr-320	456	76	legislatures	legislature	NOUN
ftr-320	456	77	to	to	PART
ftr-320	456	78	alter	alter	VERB
ftr-320	456	79	the	the	DET
ftr-320	456	80	terms	term	NOUN
ftr-320	456	81	of	of	ADP
ftr-320	456	82	existing	exist	VERB
ftr-320	456	83	tax	tax	NOUN
ftr-320	456	84	-	-	PUNCT
ftr-320	456	85	deductible	deductible	ADJ
ftr-320	456	86	easements	easement	NOUN
ftr-320	456	87	may	may	AUX
ftr-320	456	88	be	be	AUX
ftr-320	456	89	found	find	VERB
ftr-320	456	90	unconstitutional	unconstitutional	ADJ
ftr-320	456	91	on	on	ADP
ftr-320	456	92	a	a	DET
ftr-320	456	93	number	number	NOUN
ftr-320	456	94	of	of	ADP
ftr-320	456	95	grounds	ground	NOUN
ftr-320	456	96	,	,	PUNCT
ftr-320	456	97	including	include	VERB
ftr-320	456	98	the	the	DET
ftr-320	456	99	prohibition	prohibition	NOUN
ftr-320	456	100	on	on	ADP
ftr-320	456	101	impairment	impairment	NOUN
ftr-320	456	102	of	of	ADP
ftr-320	456	103	private	private	ADJ
ftr-320	456	104	contracts	contract	NOUN
ftr-320	456	105	.	.	PUNCT
ftr-320	457	1	62	62	NUM
ftr-320	457	2	accordingly	accordingly	ADV
ftr-320	457	3	,	,	PUNCT
ftr-320	457	4	restricted	restrict	VERB
ftr-320	457	5	charitable	charitable	ADJ
ftr-320	457	6	gift	gift	NOUN
ftr-320	457	7	status	status	NOUN
ftr-320	457	8	provides	provide	VERB
ftr-320	457	9	significant	significant	ADJ
ftr-320	457	10	protection	protection	NOUN
ftr-320	457	11	of	of	ADP
ftr-320	457	12	the	the	DET
ftr-320	457	13	public	public	ADJ
ftr-320	457	14	interest	interest	NOUN
ftr-320	457	15	and	and	CCONJ
ftr-320	457	16	investment	investment	NOUN
ftr-320	457	17	in	in	ADP
ftr-320	457	18	tax	tax	NOUN
ftr-320	457	19	-	-	PUNCT
ftr-320	457	20	deductible	deductible	ADJ
ftr-320	457	21	conservation	conservation	NOUN
ftr-320	457	22	easements	easement	NOUN
ftr-320	457	23	and	and	CCONJ
ftr-320	457	24	is	be	AUX
ftr-320	457	25	key	key	ADJ
ftr-320	457	26	to	to	ADP
ftr-320	457	27	the	the	DET
ftr-320	457	28	success	success	NOUN
ftr-320	457	29	of	of	ADP
ftr-320	457	30	the	the	DET
ftr-320	457	31	tax	tax	NOUN
ftr-320	457	32	-	-	PUNCT
ftr-320	457	33	incentive	incentive	NOUN
ftr-320	457	34	program	program	NOUN
ftr-320	457	35	,	,	PUNCT
ftr-320	457	36	which	which	PRON
ftr-320	457	37	depends	depend	VERB
ftr-320	457	38	on	on	ADP
ftr-320	457	39	the	the	DET
ftr-320	457	40	proper	proper	ADJ
ftr-320	457	41	administration	administration	NOUN
ftr-320	457	42	and	and	CCONJ
ftr-320	457	43	enforcement	enforcement	NOUN
ftr-320	457	44	of	of	ADP
ftr-320	457	45	the	the	DET
ftr-320	457	46	easements	easement	NOUN
ftr-320	457	47	over	over	ADP
ftr-320	457	48	the	the	DET
ftr-320	457	49	long	long	ADJ
ftr-320	457	50	term	term	NOUN
ftr-320	457	51	.	.	PUNCT
ftr-320	458	1	2	2	X
ftr-320	458	2	.	.	X
ftr-320	458	3	applicability	applicability	NOUN
ftr-320	458	4	of	of	ADP
ftr-320	458	5	cy	cy	PROPN
ftr-320	458	6	pres	pres	PROPN
ftr-320	458	7	having	having	AUX
ftr-320	458	8	found	find	VERB
ftr-320	458	9	that	that	SCONJ
ftr-320	458	10	the	the	DET
ftr-320	458	11	conservation	conservation	NOUN
ftr-320	458	12	easement	easement	NOUN
ftr-320	458	13	donations	donation	NOUN
ftr-320	458	14	in	in	ADP
ftr-320	458	15	carpenter	carpenter	NOUN
ftr-320	458	16	constituted	constitute	VERB
ftr-320	458	17	restricted	restrict	VERB
ftr-320	458	18	gifts	gift	NOUN
ftr-320	458	19	,	,	PUNCT
ftr-320	458	20	the	the	DET
ftr-320	458	21	tax	tax	NOUN
ftr-320	458	22	court	court	NOUN
ftr-320	458	23	next	next	ADV
ftr-320	458	24	turned	turn	VERB
ftr-320	458	25	to	to	ADP
ftr-320	458	26	whether	whether	SCONJ
ftr-320	458	27	the	the	DET
ftr-320	458	28	doctrine	doctrine	NOUN
ftr-320	458	29	of	of	ADP
ftr-320	458	30	cy	cy	PROPN
ftr-320	458	31	pres	pres	PROPN
ftr-320	458	32	was	be	AUX
ftr-320	458	33	applicable	applicable	ADJ
ftr-320	458	34	to	to	ADP
ftr-320	458	35	such	such	ADJ
ftr-320	458	36	gifts	gift	NOUN
ftr-320	458	37	and	and	CCONJ
ftr-320	458	38	,	,	PUNCT
ftr-320	458	39	if	if	SCONJ
ftr-320	458	40	so	so	ADV
ftr-320	458	41	,	,	PUNCT
ftr-320	458	42	whether	whether	SCONJ
ftr-320	458	43	it	it	PRON
ftr-320	458	44	prevented	prevent	VERB
ftr-320	458	45	the	the	DET
ftr-320	458	46	parties	party	NOUN
ftr-320	458	47	from	from	ADP
ftr-320	458	48	exercising	exercise	VERB
ftr-320	458	49	the	the	DET
ftr-320	458	50	right	right	NOUN
ftr-320	458	51	granted	grant	VERB
ftr-320	458	52	to	to	ADP
ftr-320	458	53	them	they	PRON
ftr-320	458	54	in	in	ADP
ftr-320	458	55	the	the	DET
ftr-320	458	56	deeds	deed	NOUN
ftr-320	458	57	to	to	PART
ftr-320	458	58	mutually	mutually	ADV
ftr-320	458	59	agree	agree	VERB
ftr-320	458	60	to	to	PART
ftr-320	458	61	extinguish	extinguish	VERB
ftr-320	458	62	the	the	DET
ftr-320	458	63	easements	easement	NOUN
ftr-320	458	64	.	.	PUNCT
ftr-320	459	1	63	63	NUM
ftr-320	459	2	the	the	DET
ftr-320	459	3	tax	tax	NOUN
ftr-320	459	4	court	court	NOUN
ftr-320	459	5	correctly	correctly	ADV
ftr-320	459	6	determined	determine	VERB
ftr-320	459	7	that	that	SCONJ
ftr-320	459	8	the	the	DET
ftr-320	459	9	doctrine	doctrine	NOUN
ftr-320	459	10	of	of	ADP
ftr-320	459	11	cy	cy	PROPN
ftr-320	459	12	pres	pres	PROPN
ftr-320	459	13	was	be	AUX
ftr-320	459	14	available	available	ADJ
ftr-320	459	15	with	with	ADP
ftr-320	459	16	regard	regard	NOUN
ftr-320	459	17	to	to	ADP
ftr-320	459	18	the	the	DET
ftr-320	459	19	gifts	gift	NOUN
ftr-320	459	20	of	of	ADP
ftr-320	459	21	the	the	DET
ftr-320	459	22	easements	easement	NOUN
ftr-320	459	23	,	,	PUNCT
ftr-320	459	24	but	but	CCONJ
ftr-320	459	25	it	it	PRON
ftr-320	459	26	did	do	AUX
ftr-320	459	27	not	not	PART
ftr-320	459	28	prevent	prevent	VERB
ftr-320	459	29	the	the	DET
ftr-320	459	30	parties	party	NOUN
ftr-320	459	31	from	from	ADP
ftr-320	459	32	exercising	exercise	VERB
ftr-320	459	33	their	their	PRON
ftr-320	459	34	right	right	NOUN
ftr-320	459	35	to	to	PART
ftr-320	459	36	mutually	mutually	ADV
ftr-320	459	37	agree	agree	VERB
ftr-320	459	38	to	to	PART
ftr-320	459	39	extinguish	extinguish	VERB
ftr-320	459	40	the	the	DET
ftr-320	459	41	easements	easement	NOUN
ftr-320	459	42	.	.	PUNCT
ftr-320	460	1	as	as	SCONJ
ftr-320	460	2	explained	explain	VERB
ftr-320	460	3	below	below	ADV
ftr-320	460	4	,	,	PUNCT
ftr-320	460	5	however	however	ADV
ftr-320	460	6	,	,	PUNCT
ftr-320	460	7	the	the	DET
ftr-320	460	8	court‘s	court‘s	NOUN
ftr-320	460	9	analysis	analysis	NOUN
ftr-320	460	10	requires	require	VERB
ftr-320	460	11	some	some	DET
ftr-320	460	12	clarification	clarification	NOUN
ftr-320	460	13	and	and	CCONJ
ftr-320	460	14	will	will	AUX
ftr-320	460	15	hopefully	hopefully	ADV
ftr-320	460	16	be	be	AUX
ftr-320	460	17	revised	revise	VERB
ftr-320	460	18	in	in	ADP
ftr-320	460	19	future	future	ADJ
ftr-320	460	20	decisions	decision	NOUN
ftr-320	460	21	.	.	PUNCT
ftr-320	461	1	60	60	NUM
ftr-320	461	2	.	.	PUNCT
ftr-320	462	1	see	see	VERB
ftr-320	462	2	,	,	PUNCT
ftr-320	462	3	e.g.	e.g.	ADV
ftr-320	462	4	,	,	PUNCT
ftr-320	462	5	tauber	tauber	PROPN
ftr-320	462	6	v.	v.	PROPN
ftr-320	462	7	virginia	virginia	PROPN
ftr-320	462	8	,	,	PUNCT
ftr-320	462	9	499	499	NUM
ftr-320	462	10	s.e.2d	s.e.2d	NOUN
ftr-320	462	11	.	.	X
ftr-320	462	12	839	839	NUM
ftr-320	462	13	,	,	PUNCT
ftr-320	462	14	845	845	NUM
ftr-320	462	15	(	(	PUNCT
ftr-320	462	16	va	va	NOUN
ftr-320	462	17	.	.	NOUN
ftr-320	462	18	1998	1998	NUM
ftr-320	462	19	)	)	PUNCT
ftr-320	462	20	(	(	PUNCT
ftr-320	462	21	laches	lache	NOUN
ftr-320	462	22	may	may	AUX
ftr-320	462	23	not	not	PART
ftr-320	462	24	be	be	AUX
ftr-320	462	25	pled	plead	VERB
ftr-320	462	26	successfully	successfully	ADV
ftr-320	462	27	as	as	ADP
ftr-320	462	28	a	a	DET
ftr-320	462	29	defense	defense	NOUN
ftr-320	462	30	in	in	ADP
ftr-320	462	31	an	an	DET
ftr-320	462	32	equitable	equitable	ADJ
ftr-320	462	33	proceeding	proceeding	NOUN
ftr-320	462	34	to	to	PART
ftr-320	462	35	bar	bar	VERB
ftr-320	462	36	the	the	DET
ftr-320	462	37	state	state	NOUN
ftr-320	462	38	attorney	attorney	NOUN
ftr-320	462	39	general	general	NOUN
ftr-320	462	40	from	from	ADP
ftr-320	462	41	asserting	assert	VERB
ftr-320	462	42	a	a	DET
ftr-320	462	43	claim	claim	NOUN
ftr-320	462	44	on	on	ADP
ftr-320	462	45	behalf	behalf	NOUN
ftr-320	462	46	of	of	ADP
ftr-320	462	47	the	the	DET
ftr-320	462	48	public	public	NOUN
ftr-320	462	49	to	to	PART
ftr-320	462	50	insure	insure	VERB
ftr-320	462	51	that	that	SCONJ
ftr-320	462	52	charitable	charitable	ADJ
ftr-320	462	53	assets	asset	NOUN
ftr-320	462	54	are	be	AUX
ftr-320	462	55	distributed	distribute	VERB
ftr-320	462	56	in	in	ADP
ftr-320	462	57	accord	accord	NOUN
ftr-320	462	58	with	with	ADP
ftr-320	462	59	the	the	DET
ftr-320	462	60	charitable	charitable	ADJ
ftr-320	462	61	purposes	purpose	NOUN
ftr-320	462	62	to	to	PART
ftr-320	462	63	which	which	PRON
ftr-320	462	64	they	they	PRON
ftr-320	462	65	should	should	AUX
ftr-320	462	66	have	have	AUX
ftr-320	462	67	been	be	AUX
ftr-320	462	68	devoted	devote	VERB
ftr-320	462	69	)	)	PUNCT
ftr-320	462	70	;	;	PUNCT
ftr-320	462	71	trs	trs	PROPN
ftr-320	462	72	.	.	PROPN
ftr-320	462	73	of	of	ADP
ftr-320	462	74	andover	andover	PROPN
ftr-320	462	75	theological	theological	PROPN
ftr-320	462	76	seminary	seminary	PROPN
ftr-320	462	77	v.	v.	ADP
ftr-320	462	78	visitors	visitor	NOUN
ftr-320	462	79	of	of	ADP
ftr-320	462	80	theological	theological	ADJ
ftr-320	462	81	inst	inst	NOUN
ftr-320	462	82	.	.	PUNCT
ftr-320	463	1	in	in	ADP
ftr-320	463	2	phillips	phillip	NOUN
ftr-320	463	3	acad	acad	PROPN
ftr-320	463	4	.	.	PUNCT
ftr-320	464	1	in	in	ADP
ftr-320	464	2	andover	andover	PROPN
ftr-320	464	3	,	,	PUNCT
ftr-320	464	4	148	148	NUM
ftr-320	464	5	n.e	n.e	NOUN
ftr-320	464	6	.	.	PROPN
ftr-320	464	7	900	900	NUM
ftr-320	464	8	,	,	PUNCT
ftr-320	464	9	918	918	NUM
ftr-320	464	10	(	(	PUNCT
ftr-320	464	11	mass	mass	PROPN
ftr-320	464	12	.	.	NOUN
ftr-320	464	13	1925	1925	NUM
ftr-320	464	14	)	)	PUNCT
ftr-320	464	15	(	(	PUNCT
ftr-320	464	16	―generally	―generally	ADV
ftr-320	464	17	it	it	PRON
ftr-320	464	18	is	be	AUX
ftr-320	464	19	true	true	ADJ
ftr-320	464	20	that	that	SCONJ
ftr-320	464	21	no	no	DET
ftr-320	464	22	length	length	NOUN
ftr-320	464	23	of	of	ADP
ftr-320	464	24	time	time	NOUN
ftr-320	464	25	of	of	ADP
ftr-320	464	26	diversion	diversion	NOUN
ftr-320	464	27	from	from	ADP
ftr-320	464	28	the	the	DET
ftr-320	464	29	plain	plain	ADJ
ftr-320	464	30	provisions	provision	NOUN
ftr-320	464	31	of	of	ADP
ftr-320	464	32	a	a	DET
ftr-320	464	33	charitable	charitable	ADJ
ftr-320	464	34	foundation	foundation	NOUN
ftr-320	464	35	will	will	AUX
ftr-320	464	36	prevent	prevent	VERB
ftr-320	464	37	its	its	PRON
ftr-320	464	38	restoration	restoration	NOUN
ftr-320	464	39	to	to	ADP
ftr-320	464	40	its	its	PRON
ftr-320	464	41	true	true	ADJ
ftr-320	464	42	purpose.‖	purpose.‖	NOUN
ftr-320	464	43	)	)	PUNCT
ftr-320	464	44	.	.	PUNCT
ftr-320	465	1	61	61	NUM
ftr-320	465	2	.	.	PUNCT
ftr-320	466	1	see	see	VERB
ftr-320	466	2	nancy	nancy	PROPN
ftr-320	466	3	a.	a.	PROPN
ftr-320	466	4	mclaughlin	mclaughlin	PROPN
ftr-320	466	5	,	,	PUNCT
ftr-320	466	6	conservation	conservation	NOUN
ftr-320	466	7	easements	easement	NOUN
ftr-320	466	8	and	and	CCONJ
ftr-320	466	9	the	the	DET
ftr-320	466	10	doctrine	doctrine	NOUN
ftr-320	466	11	of	of	ADP
ftr-320	466	12	merger	merger	NOUN
ftr-320	466	13	,	,	PUNCT
ftr-320	466	14	74	74	NUM
ftr-320	466	15	law	law	NOUN
ftr-320	466	16	&	&	CCONJ
ftr-320	466	17	contemp	contemp	NOUN
ftr-320	466	18	.	.	PUNCT
ftr-320	467	1	probs	prob	NOUN
ftr-320	467	2	279	279	NUM
ftr-320	467	3	(	(	PUNCT
ftr-320	467	4	2011	2011	NUM
ftr-320	467	5	)	)	PUNCT
ftr-320	467	6	(	(	PUNCT
ftr-320	467	7	explaining	explain	VERB
ftr-320	467	8	that	that	SCONJ
ftr-320	467	9	the	the	DET
ftr-320	467	10	two	two	NUM
ftr-320	467	11	estates	estate	NOUN
ftr-320	467	12	would	would	AUX
ftr-320	467	13	be	be	AUX
ftr-320	467	14	―in	―in	NUM
ftr-320	467	15	the	the	DET
ftr-320	467	16	same	same	ADJ
ftr-320	467	17	person	person	NOUN
ftr-320	467	18	at	at	ADP
ftr-320	467	19	the	the	DET
ftr-320	467	20	same	same	ADJ
ftr-320	467	21	time,‖	time,‖	PROPN
ftr-320	467	22	but	but	CCONJ
ftr-320	467	23	generally	generally	ADV
ftr-320	467	24	would	would	AUX
ftr-320	467	25	not	not	PART
ftr-320	467	26	be	be	AUX
ftr-320	467	27	held	hold	VERB
ftr-320	467	28	―in	―in	NOUN
ftr-320	467	29	the	the	DET
ftr-320	467	30	same	same	ADJ
ftr-320	467	31	right‖	right‖	NOUN
ftr-320	467	32	)	)	PUNCT
ftr-320	467	33	.	.	PUNCT
ftr-320	468	1	62	62	NUM
ftr-320	468	2	.	.	PUNCT
ftr-320	469	1	see	see	VERB
ftr-320	469	2	,	,	PUNCT
ftr-320	469	3	e.g.	e.g.	ADV
ftr-320	469	4	,	,	PUNCT
ftr-320	469	5	mclaughlin	mclaughlin	PROPN
ftr-320	469	6	&	&	CCONJ
ftr-320	469	7	weeks	week	NOUN
ftr-320	469	8	,	,	PUNCT
ftr-320	469	9	in	in	ADP
ftr-320	469	10	defense	defense	NOUN
ftr-320	469	11	of	of	ADP
ftr-320	469	12	conservation	conservation	NOUN
ftr-320	469	13	easements	easement	NOUN
ftr-320	469	14	,	,	PUNCT
ftr-320	469	15	supra	supra	PROPN
ftr-320	469	16	note	note	NOUN
ftr-320	469	17	55	55	NUM
ftr-320	469	18	,	,	PUNCT
ftr-320	469	19	at	at	ADP
ftr-320	469	20	88–91	88–91	PROPN
ftr-320	469	21	(	(	PUNCT
ftr-320	469	22	gathering	gather	VERB
ftr-320	469	23	the	the	DET
ftr-320	469	24	relevant	relevant	ADJ
ftr-320	469	25	authorities	authority	NOUN
ftr-320	469	26	)	)	PUNCT
ftr-320	469	27	.	.	PUNCT
ftr-320	470	1	63	63	NUM
ftr-320	470	2	.	.	PUNCT
ftr-320	471	1	carpenter	carpenter	PROPN
ftr-320	471	2	v.	v.	PROPN
ftr-320	471	3	commissioner	commissioner	PROPN
ftr-320	471	4	,	,	PUNCT
ftr-320	471	5	103	103	NUM
ftr-320	471	6	t.c.m	t.c.m	NOUN
ftr-320	471	7	.	.	PUNCT
ftr-320	472	1	(	(	PUNCT
ftr-320	472	2	cch	cch	PROPN
ftr-320	472	3	)	)	PUNCT
ftr-320	472	4	1001	1001	NUM
ftr-320	472	5	,	,	PUNCT
ftr-320	472	6	1004	1004	NUM
ftr-320	472	7	-	-	SYM
ftr-320	472	8	05	05	NUM
ftr-320	472	9	,	,	PUNCT
ftr-320	472	10	t.c.m	t.c.m	INTJ
ftr-320	472	11	.	.	PUNCT
ftr-320	473	1	(	(	PUNCT
ftr-320	473	2	ria	ria	PROPN
ftr-320	473	3	)	)	PUNCT
ftr-320	473	4	¶	¶	PROPN
ftr-320	473	5	2012	2012	NUM
ftr-320	473	6	-	-	SYM
ftr-320	473	7	001	001	NUM
ftr-320	473	8	at	at	ADP
ftr-320	473	9	6–7	6–7	NUM
ftr-320	473	10	(	(	PUNCT
ftr-320	473	11	2012	2012	NUM
ftr-320	473	12	)	)	PUNCT
ftr-320	473	13	.	.	PUNCT
ftr-320	474	1	2012	2012	NUM
ftr-320	474	2	]	]	PUNCT
ftr-320	474	3	tax	tax	NOUN
ftr-320	474	4	-	-	PUNCT
ftr-320	474	5	deductible	deductible	ADJ
ftr-320	474	6	conservation	conservation	NOUN
ftr-320	474	7	easements	easement	NOUN
ftr-320	474	8	237	237	NUM
ftr-320	474	9	(	(	PUNCT
ftr-320	474	10	i	i	NOUN
ftr-320	474	11	)	)	PUNCT
ftr-320	474	12	availability	availability	NOUN
ftr-320	474	13	with	with	ADP
ftr-320	474	14	regard	regard	NOUN
ftr-320	474	15	to	to	ADP
ftr-320	474	16	restricted	restricted	ADJ
ftr-320	474	17	gifts	gift	NOUN
ftr-320	474	18	the	the	DET
ftr-320	474	19	tax	tax	NOUN
ftr-320	474	20	court	court	NOUN
ftr-320	474	21	first	first	ADV
ftr-320	474	22	determined	determine	VERB
ftr-320	474	23	that	that	SCONJ
ftr-320	474	24	,	,	PUNCT
ftr-320	474	25	under	under	ADP
ftr-320	474	26	colorado	colorado	PROPN
ftr-320	474	27	law	law	NOUN
ftr-320	474	28	,	,	PUNCT
ftr-320	474	29	―‗even	―‗even	NUM
ftr-320	474	30	in	in	ADP
ftr-320	474	31	the	the	DET
ftr-320	474	32	absence	absence	NOUN
ftr-320	474	33	of	of	ADP
ftr-320	474	34	a	a	DET
ftr-320	474	35	formal	formal	ADJ
ftr-320	474	36	trust	trust	NOUN
ftr-320	474	37	,	,	PUNCT
ftr-320	474	38	the	the	DET
ftr-320	474	39	doctrine	doctrine	NOUN
ftr-320	474	40	of	of	ADP
ftr-320	474	41	cy	cy	PROPN
ftr-320	474	42	pres	pres	PROPN
ftr-320	474	43	is	be	AUX
ftr-320	474	44	available	available	ADJ
ftr-320	474	45	when	when	SCONJ
ftr-320	474	46	there	there	PRON
ftr-320	474	47	is	be	VERB
ftr-320	474	48	an	an	DET
ftr-320	474	49	absolute	absolute	ADJ
ftr-320	474	50	bequest	bequest	NOUN
ftr-320	474	51	to	to	ADP
ftr-320	474	52	a	a	DET
ftr-320	474	53	charitable	charitable	ADJ
ftr-320	474	54	organization	organization	NOUN
ftr-320	474	55	.	.	PUNCT
ftr-320	475	1	‘‖	‘‖	NOUN
ftr-320	475	2	64	64	NUM
ftr-320	476	1	thus	thus	ADV
ftr-320	476	2	,	,	PUNCT
ftr-320	476	3	the	the	DET
ftr-320	476	4	doctrine	doctrine	NOUN
ftr-320	476	5	of	of	ADP
ftr-320	476	6	cy	cy	PROPN
ftr-320	476	7	pres	pres	PROPN
ftr-320	476	8	was	be	AUX
ftr-320	476	9	available	available	ADJ
ftr-320	476	10	with	with	ADP
ftr-320	476	11	respect	respect	NOUN
ftr-320	476	12	to	to	ADP
ftr-320	476	13	the	the	DET
ftr-320	476	14	restricted	restrict	VERB
ftr-320	476	15	gifts	gift	NOUN
ftr-320	476	16	of	of	ADP
ftr-320	476	17	the	the	DET
ftr-320	476	18	conservation	conservation	NOUN
ftr-320	476	19	easements	easement	NOUN
ftr-320	476	20	.	.	PUNCT
ftr-320	477	1	this	this	DET
ftr-320	477	2	holding	holding	NOUN
ftr-320	477	3	is	be	AUX
ftr-320	477	4	unremarkable	unremarkable	ADJ
ftr-320	477	5	and	and	CCONJ
ftr-320	477	6	consistent	consistent	ADJ
ftr-320	477	7	with	with	ADP
ftr-320	477	8	the	the	DET
ftr-320	477	9	laws	law	NOUN
ftr-320	477	10	governing	govern	VERB
ftr-320	477	11	restricted	restrict	VERB
ftr-320	477	12	gifts	gift	NOUN
ftr-320	477	13	.	.	PUNCT
ftr-320	478	1	65	65	NUM
ftr-320	478	2	(	(	PUNCT
ftr-320	478	3	ii	ii	NOUN
ftr-320	478	4	)	)	PUNCT
ftr-320	478	5	cy	cy	PROPN
ftr-320	478	6	pres	pres	PROPN
ftr-320	478	7	process	process	VERB
ftr-320	478	8	the	the	DET
ftr-320	478	9	tax	tax	NOUN
ftr-320	478	10	court	court	NOUN
ftr-320	478	11	next	next	ADV
ftr-320	478	12	described	describe	VERB
ftr-320	478	13	the	the	DET
ftr-320	478	14	doctrine	doctrine	NOUN
ftr-320	478	15	of	of	ADP
ftr-320	478	16	cy	cy	PROPN
ftr-320	478	17	pres	pres	PROPN
ftr-320	478	18	:	:	PUNCT
ftr-320	479	1	[	[	X
ftr-320	479	2	1	1	X
ftr-320	479	3	]	]	X
ftr-320	479	4	if	if	SCONJ
ftr-320	479	5	property	property	NOUN
ftr-320	479	6	is	be	AUX
ftr-320	479	7	given	give	VERB
ftr-320	479	8	.	.	PUNCT
ftr-320	479	9	.	.	PUNCT
ftr-320	479	10	.	.	PUNCT
ftr-320	480	1	to	to	PART
ftr-320	480	2	be	be	AUX
ftr-320	480	3	applied	apply	VERB
ftr-320	480	4	to	to	ADP
ftr-320	480	5	a	a	DET
ftr-320	480	6	particular	particular	ADJ
ftr-320	480	7	charitable	charitable	ADJ
ftr-320	480	8	purpose	purpose	NOUN
ftr-320	480	9	,	,	PUNCT
ftr-320	480	10	and	and	CCONJ
ftr-320	480	11	it	it	PRON
ftr-320	480	12	is	be	AUX
ftr-320	480	13	or	or	CCONJ
ftr-320	480	14	becomes	become	VERB
ftr-320	480	15	impossible	impossible	ADJ
ftr-320	480	16	or	or	CCONJ
ftr-320	480	17	impracticable	impracticable	ADJ
ftr-320	480	18	or	or	CCONJ
ftr-320	480	19	illegal	illegal	ADJ
ftr-320	480	20	to	to	PART
ftr-320	480	21	carry	carry	VERB
ftr-320	480	22	out	out	ADP
ftr-320	480	23	the	the	DET
ftr-320	480	24	particular	particular	ADJ
ftr-320	480	25	purpose	purpose	NOUN
ftr-320	480	26	,	,	PUNCT
ftr-320	480	27	and	and	CCONJ
ftr-320	480	28	[	[	X
ftr-320	480	29	2	2	NUM
ftr-320	480	30	]	]	PUNCT
ftr-320	480	31	.	.	PUNCT
ftr-320	481	1	.	.	PUNCT
ftr-320	481	2	.	.	PUNCT
ftr-320	482	1	the	the	DET
ftr-320	482	2	settlor	settlor	NOUN
ftr-320	482	3	manifested	manifest	VERB
ftr-320	482	4	a	a	DET
ftr-320	482	5	more	more	ADV
ftr-320	482	6	general	general	ADJ
ftr-320	482	7	intention	intention	NOUN
ftr-320	482	8	to	to	PART
ftr-320	482	9	devote	devote	VERB
ftr-320	482	10	the	the	DET
ftr-320	482	11	property	property	NOUN
ftr-320	482	12	to	to	ADP
ftr-320	482	13	charitable	charitable	ADJ
ftr-320	482	14	purposes	purpose	NOUN
ftr-320	482	15	,	,	PUNCT
ftr-320	482	16	[	[	X
ftr-320	482	17	3	3	X
ftr-320	482	18	]	]	PUNCT
ftr-320	482	19	the	the	DET
ftr-320	482	20	[	[	X
ftr-320	482	21	gift	gift	NOUN
ftr-320	482	22	]	]	PUNCT
ftr-320	482	23	will	will	AUX
ftr-320	482	24	not	not	PART
ftr-320	482	25	fail	fail	VERB
ftr-320	482	26	but	but	CCONJ
ftr-320	482	27	the	the	DET
ftr-320	482	28	court	court	NOUN
ftr-320	482	29	will	will	AUX
ftr-320	482	30	direct	direct	VERB
ftr-320	482	31	the	the	DET
ftr-320	482	32	application	application	NOUN
ftr-320	482	33	of	of	ADP
ftr-320	482	34	the	the	DET
ftr-320	482	35	property	property	NOUN
ftr-320	482	36	to	to	ADP
ftr-320	482	37	some	some	DET
ftr-320	482	38	charitable	charitable	ADJ
ftr-320	482	39	purpose	purpose	NOUN
ftr-320	482	40	which	which	PRON
ftr-320	482	41	falls	fall	VERB
ftr-320	482	42	within	within	ADP
ftr-320	482	43	the	the	DET
ftr-320	482	44	general	general	ADJ
ftr-320	482	45	charitable	charitable	ADJ
ftr-320	482	46	intention	intention	NOUN
ftr-320	482	47	of	of	ADP
ftr-320	482	48	the	the	DET
ftr-320	482	49	settlor	settlor	NOUN
ftr-320	482	50	.	.	PUNCT
ftr-320	483	1	66	66	NUM
ftr-320	483	2	this	this	DET
ftr-320	483	3	three	three	NUM
ftr-320	483	4	-	-	PUNCT
ftr-320	483	5	step	step	NOUN
ftr-320	483	6	process	process	NOUN
ftr-320	483	7	is	be	AUX
ftr-320	483	8	the	the	DET
ftr-320	483	9	traditional	traditional	ADJ
ftr-320	483	10	form	form	NOUN
ftr-320	483	11	of	of	ADP
ftr-320	483	12	the	the	DET
ftr-320	483	13	cy	cy	PROPN
ftr-320	483	14	pres	pres	PROPN
ftr-320	483	15	doctrine	doctrine	NOUN
ftr-320	483	16	.	.	PUNCT
ftr-320	484	1	in	in	ADP
ftr-320	484	2	the	the	DET
ftr-320	484	3	second	second	ADJ
ftr-320	484	4	step	step	NOUN
ftr-320	484	5	,	,	PUNCT
ftr-320	484	6	if	if	SCONJ
ftr-320	484	7	the	the	DET
ftr-320	484	8	court	court	NOUN
ftr-320	484	9	does	do	AUX
ftr-320	484	10	not	not	PART
ftr-320	484	11	find	find	VERB
ftr-320	484	12	that	that	SCONJ
ftr-320	484	13	the	the	DET
ftr-320	484	14	donor	donor	NOUN
ftr-320	484	15	manifested	manifest	VERB
ftr-320	484	16	a	a	DET
ftr-320	484	17	general	general	ADJ
ftr-320	484	18	64	64	NUM
ftr-320	484	19	.	.	PUNCT
ftr-320	485	1	i	i	PRON
ftr-320	485	2	d.	d.	PROPN
ftr-320	485	3	,	,	PUNCT
ftr-320	485	4	103	103	NUM
ftr-320	485	5	t.c.m	t.c.m	NOUN
ftr-320	485	6	.	.	PUNCT
ftr-320	486	1	(	(	PUNCT
ftr-320	486	2	cch	cch	NOUN
ftr-320	486	3	)	)	PUNCT
ftr-320	486	4	at	at	ADP
ftr-320	486	5	1004	1004	NUM
ftr-320	486	6	-	-	SYM
ftr-320	486	7	05	05	NUM
ftr-320	486	8	,	,	PUNCT
ftr-320	486	9	t.c.m	t.c.m	INTJ
ftr-320	486	10	.	.	PUNCT
ftr-320	487	1	(	(	PUNCT
ftr-320	487	2	ria	ria	PROPN
ftr-320	487	3	)	)	PUNCT
ftr-320	487	4	¶	¶	PROPN
ftr-320	487	5	2012	2012	NUM
ftr-320	487	6	-	-	SYM
ftr-320	487	7	001	001	NUM
ftr-320	487	8	at	at	ADP
ftr-320	487	9	6	6	NUM
ftr-320	487	10	(	(	PUNCT
ftr-320	487	11	quoting	quote	VERB
ftr-320	487	12	george	george	PROPN
ftr-320	487	13	w.	w.	PROPN
ftr-320	487	14	vallery	vallery	PROPN
ftr-320	487	15	mem	mem	PROPN
ftr-320	487	16	.	.	PUNCT
ftr-320	488	1	fund	fund	PROPN
ftr-320	488	2	.	.	PUNCT
ftr-320	489	1	v.	v.	ADP
ftr-320	489	2	saint	saint	PROPN
ftr-320	489	3	luke‘s	luke‘s	PROPN
ftr-320	489	4	cmty	cmty	PROPN
ftr-320	489	5	.	.	PUNCT
ftr-320	490	1	found	find	VERB
ftr-320	490	2	.	.	PUNCT
ftr-320	491	1	,	,	PUNCT
ftr-320	491	2	883	883	NUM
ftr-320	491	3	p.2d	p.2d	SYM
ftr-320	491	4	24	24	NUM
ftr-320	491	5	,	,	PUNCT
ftr-320	491	6	28	28	NUM
ftr-320	491	7	(	(	PUNCT
ftr-320	491	8	colo	colo	PROPN
ftr-320	491	9	.	.	PUNCT
ftr-320	492	1	app	app	PROPN
ftr-320	492	2	.	.	PROPN
ftr-320	492	3	1993	1993	NUM
ftr-320	492	4	)	)	PUNCT
ftr-320	492	5	)	)	PUNCT
ftr-320	492	6	.	.	PUNCT
ftr-320	493	1	see	see	VERB
ftr-320	493	2	also	also	ADV
ftr-320	493	3	supra	supra	PROPN
ftr-320	493	4	note	note	VERB
ftr-320	493	5	50	50	NUM
ftr-320	493	6	and	and	CCONJ
ftr-320	493	7	accompanying	accompany	VERB
ftr-320	493	8	text	text	NOUN
ftr-320	493	9	,	,	PUNCT
ftr-320	493	10	(	(	PUNCT
ftr-320	493	11	explaining	explain	VERB
ftr-320	493	12	that	that	SCONJ
ftr-320	493	13	the	the	DET
ftr-320	493	14	term	term	NOUN
ftr-320	493	15	―absolute‖	―absolute‖	PROPN
ftr-320	493	16	in	in	ADP
ftr-320	493	17	this	this	DET
ftr-320	493	18	context	context	NOUN
ftr-320	493	19	means	mean	VERB
ftr-320	493	20	the	the	DET
ftr-320	493	21	gift	gift	NOUN
ftr-320	493	22	was	be	AUX
ftr-320	493	23	not	not	PART
ftr-320	493	24	technically	technically	ADV
ftr-320	493	25	made	make	VERB
ftr-320	494	1	―in	―in	NOUN
ftr-320	495	1	trust,‖	trust,‖	PROPN
ftr-320	495	2	but	but	CCONJ
ftr-320	495	3	the	the	DET
ftr-320	495	4	gift	gift	NOUN
ftr-320	495	5	is	be	AUX
ftr-320	495	6	still	still	ADV
ftr-320	495	7	restricted	restrict	VERB
ftr-320	495	8	and	and	CCONJ
ftr-320	495	9	the	the	DET
ftr-320	495	10	holder	holder	NOUN
ftr-320	495	11	is	be	AUX
ftr-320	495	12	still	still	ADV
ftr-320	495	13	legally	legally	ADV
ftr-320	495	14	bound	bind	VERB
ftr-320	495	15	to	to	PART
ftr-320	495	16	administer	administer	VERB
ftr-320	495	17	the	the	DET
ftr-320	495	18	gift	gift	NOUN
ftr-320	495	19	in	in	ADP
ftr-320	495	20	accordance	accordance	NOUN
ftr-320	495	21	with	with	ADP
ftr-320	495	22	its	its	PRON
ftr-320	495	23	stated	state	VERB
ftr-320	495	24	terms	term	NOUN
ftr-320	495	25	and	and	CCONJ
ftr-320	495	26	purpose	purpose	NOUN
ftr-320	495	27	)	)	PUNCT
ftr-320	495	28	.	.	PUNCT
ftr-320	496	1	65	65	NUM
ftr-320	496	2	.	.	PUNCT
ftr-320	497	1	see	see	VERB
ftr-320	497	2	,	,	PUNCT
ftr-320	497	3	e.g.	e.g.	ADV
ftr-320	497	4	,	,	PUNCT
ftr-320	497	5	uniform	uniform	ADJ
ftr-320	497	6	trust	trust	PROPN
ftr-320	497	7	code	code	PROPN
ftr-320	497	8	§	§	PROPN
ftr-320	497	9	413	413	NUM
ftr-320	497	10	cmt	cmt	NOUN
ftr-320	497	11	.	.	PUNCT
ftr-320	498	1	(	(	PUNCT
ftr-320	498	2	2000	2000	NUM
ftr-320	498	3	)	)	PUNCT
ftr-320	498	4	(	(	PUNCT
ftr-320	498	5	―the	―the	DET
ftr-320	498	6	doctrine	doctrine	NOUN
ftr-320	498	7	of	of	ADP
ftr-320	498	8	cy	cy	PROPN
ftr-320	498	9	pres	pres	PROPN
ftr-320	498	10	is	be	AUX
ftr-320	498	11	applied	apply	VERB
ftr-320	498	12	not	not	PART
ftr-320	498	13	only	only	ADV
ftr-320	498	14	to	to	ADP
ftr-320	498	15	trusts	trust	NOUN
ftr-320	498	16	,	,	PUNCT
ftr-320	498	17	but	but	CCONJ
ftr-320	498	18	also	also	ADV
ftr-320	498	19	to	to	ADP
ftr-320	498	20	other	other	ADJ
ftr-320	498	21	types	type	NOUN
ftr-320	498	22	of	of	ADP
ftr-320	498	23	charitable	charitable	ADJ
ftr-320	498	24	dispositions	disposition	NOUN
ftr-320	498	25	,	,	PUNCT
ftr-320	498	26	including	include	VERB
ftr-320	498	27	those	those	PRON
ftr-320	498	28	to	to	ADP
ftr-320	498	29	charitable	charitable	ADJ
ftr-320	498	30	corporations.‖	corporations.‖	NOUN
ftr-320	498	31	)	)	PUNCT
ftr-320	498	32	;	;	PUNCT
ftr-320	498	33	restatement	restatement	NOUN
ftr-320	498	34	(	(	PUNCT
ftr-320	498	35	second	second	ADJ
ftr-320	498	36	)	)	PUNCT
ftr-320	498	37	of	of	ADP
ftr-320	498	38	trusts	trust	NOUN
ftr-320	498	39	§	§	PROPN
ftr-320	498	40	348	348	NUM
ftr-320	498	41	cmt	cmt	NOUN
ftr-320	498	42	.	.	PUNCT
ftr-320	499	1	f	f	PROPN
ftr-320	499	2	(	(	PUNCT
ftr-320	499	3	1959	1959	NUM
ftr-320	499	4	)	)	PUNCT
ftr-320	499	5	(	(	PUNCT
ftr-320	499	6	―the	―the	DET
ftr-320	499	7	doctrine	doctrine	NOUN
ftr-320	499	8	of	of	ADP
ftr-320	499	9	cy	cy	PROPN
ftr-320	499	10	pres	pres	PROPN
ftr-320	499	11	is	be	AUX
ftr-320	499	12	applicable	applicable	ADJ
ftr-320	499	13	to	to	ADP
ftr-320	499	14	gifts	gift	NOUN
ftr-320	499	15	to	to	ADP
ftr-320	499	16	charitable	charitable	ADJ
ftr-320	499	17	corporations	corporation	NOUN
ftr-320	499	18	as	as	ADV
ftr-320	499	19	well	well	ADV
ftr-320	499	20	as	as	ADP
ftr-320	499	21	to	to	ADP
ftr-320	499	22	gifts	gift	NOUN
ftr-320	499	23	to	to	ADP
ftr-320	499	24	individual	individual	ADJ
ftr-320	499	25	trustees	trustee	NOUN
ftr-320	499	26	for	for	ADP
ftr-320	499	27	charitable	charitable	ADJ
ftr-320	499	28	purposes.‖	purposes.‖	NOUN
ftr-320	499	29	)	)	PUNCT
ftr-320	499	30	;	;	PUNCT
ftr-320	500	1	scott	scott	PROPN
ftr-320	500	2	&	&	CCONJ
ftr-320	500	3	ascher	ascher	PROPN
ftr-320	500	4	on	on	ADP
ftr-320	500	5	trusts	trust	NOUN
ftr-320	500	6	§	§	PROPN
ftr-320	500	7	37.1.1	37.1.1	NOUN
ftr-320	500	8	(	(	PUNCT
ftr-320	500	9	5th	5th	ADJ
ftr-320	500	10	ed	ed	NOUN
ftr-320	500	11	.	.	PROPN
ftr-320	500	12	2008	2008	NUM
ftr-320	500	13	)	)	PUNCT
ftr-320	501	1	(	(	PUNCT
ftr-320	501	2	―[m]any	―[m]any	NUM
ftr-320	501	3	of	of	ADP
ftr-320	501	4	the	the	DET
ftr-320	501	5	principles	principle	NOUN
ftr-320	501	6	that	that	PRON
ftr-320	501	7	apply	apply	VERB
ftr-320	501	8	to	to	ADP
ftr-320	501	9	charitable	charitable	ADJ
ftr-320	501	10	trusts	trust	NOUN
ftr-320	501	11	also	also	ADV
ftr-320	501	12	apply	apply	VERB
ftr-320	501	13	to	to	ADP
ftr-320	501	14	charitable	charitable	ADJ
ftr-320	501	15	corporations	corporation	NOUN
ftr-320	501	16	.	.	PUNCT
ftr-320	501	17	.	.	PUNCT
ftr-320	501	18	.	.	PUNCT
ftr-320	502	1	in	in	ADP
ftr-320	502	2	both	both	DET
ftr-320	502	3	cases	case	NOUN
ftr-320	502	4	,	,	PUNCT
ftr-320	502	5	cy	cy	PROPN
ftr-320	502	6	pres	pre	NOUN
ftr-320	502	7	may	may	AUX
ftr-320	502	8	be	be	AUX
ftr-320	502	9	available.‖	available.‖	NUM
ftr-320	502	10	)	)	PUNCT
ftr-320	502	11	;	;	PUNCT
ftr-320	502	12	bogert	bogert	PROPN
ftr-320	502	13	&	&	CCONJ
ftr-320	502	14	chester	chester	PROPN
ftr-320	502	15	,	,	PUNCT
ftr-320	502	16	the	the	DET
ftr-320	502	17	law	law	NOUN
ftr-320	502	18	of	of	ADP
ftr-320	502	19	trusts	trust	NOUN
ftr-320	502	20	and	and	CCONJ
ftr-320	502	21	trustees	trustee	NOUN
ftr-320	502	22	§	§	PROPN
ftr-320	502	23	431	431	NUM
ftr-320	502	24	(	(	PUNCT
ftr-320	502	25	3rd	3rd	ADJ
ftr-320	502	26	ed	ed	NOUN
ftr-320	502	27	.	.	PROPN
ftr-320	502	28	2008	2008	NUM
ftr-320	502	29	)	)	PUNCT
ftr-320	503	1	(	(	PUNCT
ftr-320	503	2	―the	―the	DET
ftr-320	503	3	cy	cy	PROPN
ftr-320	503	4	pres	pres	PROPN
ftr-320	503	5	power	power	NOUN
ftr-320	503	6	is	be	AUX
ftr-320	503	7	applied	apply	VERB
ftr-320	503	8	to	to	ADP
ftr-320	503	9	absolute	absolute	ADJ
ftr-320	503	10	gifts	gift	NOUN
ftr-320	503	11	to	to	ADP
ftr-320	503	12	charitable	charitable	ADJ
ftr-320	503	13	corporations	corporation	NOUN
ftr-320	503	14	or	or	CCONJ
ftr-320	503	15	other	other	ADJ
ftr-320	503	16	organizations	organization	NOUN
ftr-320	503	17	,	,	PUNCT
ftr-320	503	18	as	as	ADV
ftr-320	503	19	well	well	ADV
ftr-320	503	20	as	as	ADP
ftr-320	503	21	to	to	ADP
ftr-320	503	22	gifts	gift	NOUN
ftr-320	503	23	in	in	ADP
ftr-320	503	24	trust	trust	NOUN
ftr-320	503	25	;	;	PUNCT
ftr-320	503	26	and	and	CCONJ
ftr-320	503	27	it	it	PRON
ftr-320	503	28	applies	apply	VERB
ftr-320	503	29	in	in	ADP
ftr-320	503	30	the	the	DET
ftr-320	503	31	case	case	NOUN
ftr-320	503	32	of	of	ADP
ftr-320	503	33	transfers	transfer	NOUN
ftr-320	503	34	by	by	ADP
ftr-320	503	35	deed.‖	deed.‖	ADJ
ftr-320	503	36	)	)	PUNCT
ftr-320	503	37	.	.	PUNCT
ftr-320	504	1	66	66	NUM
ftr-320	504	2	.	.	PUNCT
ftr-320	505	1	carpenter	carpenter	NOUN
ftr-320	505	2	,	,	PUNCT
ftr-320	505	3	103	103	NUM
ftr-320	505	4	t.c.m	t.c.m	NOUN
ftr-320	505	5	.	.	PUNCT
ftr-320	506	1	(	(	PUNCT
ftr-320	506	2	cch	cch	NOUN
ftr-320	506	3	)	)	PUNCT
ftr-320	506	4	at	at	ADP
ftr-320	506	5	1005	1005	NUM
ftr-320	506	6	n.6	n.6	SYM
ftr-320	506	7	,	,	PUNCT
ftr-320	506	8	t.c.m	t.c.m	INTJ
ftr-320	506	9	.	.	PUNCT
ftr-320	507	1	(	(	PUNCT
ftr-320	507	2	ria	ria	PROPN
ftr-320	507	3	)	)	PUNCT
ftr-320	507	4	¶	¶	PROPN
ftr-320	507	5	2012	2012	NUM
ftr-320	507	6	-	-	SYM
ftr-320	507	7	001	001	NUM
ftr-320	507	8	at	at	ADP
ftr-320	507	9	7	7	NUM
ftr-320	507	10	n.6	n.6	NOUN
ftr-320	507	11	(	(	PUNCT
ftr-320	507	12	quoting	quote	VERB
ftr-320	507	13	dunbar	dunbar	PROPN
ftr-320	507	14	v	v	PROPN
ftr-320	507	15	board	board	PROPN
ftr-320	507	16	of	of	ADP
ftr-320	507	17	trs	trs	PROPN
ftr-320	507	18	.	.	PUNCT
ftr-320	508	1	of	of	ADP
ftr-320	508	2	clayton	clayton	PROPN
ftr-320	508	3	college	college	PROPN
ftr-320	508	4	,	,	PUNCT
ftr-320	508	5	461	461	NUM
ftr-320	508	6	p.2d	p.2d	SYM
ftr-320	508	7	28	28	NUM
ftr-320	508	8	,	,	PUNCT
ftr-320	508	9	30	30	NUM
ftr-320	508	10	(	(	PUNCT
ftr-320	508	11	colo	colo	PROPN
ftr-320	508	12	.	.	PROPN
ftr-320	508	13	1969	1969	NUM
ftr-320	508	14	)	)	PUNCT
ftr-320	508	15	)	)	PUNCT
ftr-320	508	16	.	.	PUNCT
ftr-320	509	1	238	238	NUM
ftr-320	509	2	florida	florida	PROPN
ftr-320	509	3	tax	tax	NOUN
ftr-320	509	4	review	review	NOUN
ftr-320	509	5	[	[	X
ftr-320	509	6	vol	vol	NOUN
ftr-320	509	7	.	.	PUNCT
ftr-320	510	1	13:5	13:5	NUM
ftr-320	510	2	intention	intention	NOUN
ftr-320	510	3	to	to	PART
ftr-320	510	4	devote	devote	VERB
ftr-320	510	5	the	the	DET
ftr-320	510	6	property	property	NOUN
ftr-320	510	7	that	that	PRON
ftr-320	510	8	was	be	AUX
ftr-320	510	9	the	the	DET
ftr-320	510	10	subject	subject	NOUN
ftr-320	510	11	of	of	ADP
ftr-320	510	12	the	the	DET
ftr-320	510	13	gift	gift	NOUN
ftr-320	510	14	to	to	ADP
ftr-320	510	15	charitable	charitable	ADJ
ftr-320	510	16	purposes	purpose	NOUN
ftr-320	510	17	(	(	PUNCT
ftr-320	510	18	a	a	DET
ftr-320	510	19	―general	―general	ADJ
ftr-320	510	20	charitable	charitable	ADJ
ftr-320	510	21	intent‖	intent‖	PROPN
ftr-320	510	22	)	)	PUNCT
ftr-320	510	23	and	and	CCONJ
ftr-320	510	24	,	,	PUNCT
ftr-320	510	25	instead	instead	ADV
ftr-320	510	26	,	,	PUNCT
ftr-320	510	27	determines	determine	VERB
ftr-320	510	28	that	that	SCONJ
ftr-320	510	29	the	the	DET
ftr-320	510	30	donor	donor	NOUN
ftr-320	510	31	had	have	VERB
ftr-320	510	32	specific	specific	ADJ
ftr-320	510	33	intent	intent	NOUN
ftr-320	510	34	to	to	PART
ftr-320	510	35	devote	devote	VERB
ftr-320	510	36	the	the	DET
ftr-320	510	37	property	property	NOUN
ftr-320	510	38	to	to	ADP
ftr-320	510	39	only	only	ADV
ftr-320	510	40	the	the	DET
ftr-320	510	41	donor‘s	donor‘s	ADV
ftr-320	510	42	designated	designate	VERB
ftr-320	510	43	charitable	charitable	ADJ
ftr-320	510	44	purpose	purpose	NOUN
ftr-320	510	45	and	and	CCONJ
ftr-320	510	46	none	none	NOUN
ftr-320	510	47	other	other	ADJ
ftr-320	510	48	,	,	PUNCT
ftr-320	510	49	the	the	DET
ftr-320	510	50	court	court	NOUN
ftr-320	510	51	may	may	AUX
ftr-320	510	52	not	not	PART
ftr-320	510	53	apply	apply	VERB
ftr-320	510	54	the	the	DET
ftr-320	510	55	cy	cy	PROPN
ftr-320	510	56	pres	pres	PROPN
ftr-320	510	57	doctrine	doctrine	NOUN
ftr-320	510	58	to	to	PART
ftr-320	510	59	modify	modify	VERB
ftr-320	510	60	the	the	DET
ftr-320	510	61	purpose	purpose	NOUN
ftr-320	510	62	of	of	ADP
ftr-320	510	63	the	the	DET
ftr-320	510	64	gift	gift	NOUN
ftr-320	510	65	.	.	PUNCT
ftr-320	511	1	in	in	ADP
ftr-320	511	2	such	such	DET
ftr-320	511	3	a	a	DET
ftr-320	511	4	circumstance	circumstance	NOUN
ftr-320	511	5	,	,	PUNCT
ftr-320	511	6	the	the	DET
ftr-320	511	7	charitable	charitable	ADJ
ftr-320	511	8	gift	gift	NOUN
ftr-320	511	9	would	would	AUX
ftr-320	511	10	―fail,‖	―fail,‖	VERB
ftr-320	511	11	and	and	CCONJ
ftr-320	511	12	the	the	DET
ftr-320	511	13	property	property	NOUN
ftr-320	511	14	that	that	PRON
ftr-320	511	15	was	be	AUX
ftr-320	511	16	the	the	DET
ftr-320	511	17	subject	subject	NOUN
ftr-320	511	18	of	of	ADP
ftr-320	511	19	the	the	DET
ftr-320	511	20	gift	gift	NOUN
ftr-320	511	21	would	would	AUX
ftr-320	511	22	pass	pass	VERB
ftr-320	511	23	back	back	ADV
ftr-320	511	24	to	to	ADP
ftr-320	511	25	the	the	DET
ftr-320	511	26	donor	donor	NOUN
ftr-320	511	27	or	or	CCONJ
ftr-320	511	28	the	the	DET
ftr-320	511	29	donor‘s	donor‘	VERB
ftr-320	511	30	residuary	residuary	ADJ
ftr-320	511	31	beneficiaries	beneficiary	NOUN
ftr-320	511	32	or	or	CCONJ
ftr-320	511	33	intestate	intestate	ADJ
ftr-320	511	34	heirs	heir	NOUN
ftr-320	511	35	.	.	PUNCT
ftr-320	512	1	67	67	NUM
ftr-320	512	2	(	(	PUNCT
ftr-320	512	3	iii	iii	NOUN
ftr-320	512	4	)	)	PUNCT
ftr-320	512	5	general	general	ADJ
ftr-320	512	6	charitable	charitable	ADJ
ftr-320	512	7	intent	intent	NOUN
ftr-320	512	8	the	the	DET
ftr-320	512	9	irs	irs	PROPN
ftr-320	512	10	argued	argue	VERB
ftr-320	512	11	that	that	SCONJ
ftr-320	512	12	the	the	DET
ftr-320	512	13	cy	cy	PROPN
ftr-320	512	14	pres	pres	PROPN
ftr-320	512	15	doctrine	doctrine	NOUN
ftr-320	512	16	was	be	AUX
ftr-320	512	17	inapplicable	inapplicable	ADJ
ftr-320	512	18	to	to	ADP
ftr-320	512	19	the	the	DET
ftr-320	512	20	restricted	restrict	VERB
ftr-320	512	21	gifts	gift	NOUN
ftr-320	512	22	of	of	ADP
ftr-320	512	23	the	the	DET
ftr-320	512	24	conservation	conservation	NOUN
ftr-320	512	25	easements	easement	NOUN
ftr-320	512	26	because	because	SCONJ
ftr-320	512	27	the	the	DET
ftr-320	512	28	taxpayers	taxpayer	NOUN
ftr-320	512	29	―did	―did	AUX
ftr-320	512	30	not	not	PART
ftr-320	512	31	manifest	manifest	VERB
ftr-320	512	32	a	a	DET
ftr-320	512	33	more	more	ADV
ftr-320	512	34	general	general	ADJ
ftr-320	512	35	intention	intention	NOUN
ftr-320	512	36	to	to	PART
ftr-320	512	37	devote	devote	VERB
ftr-320	512	38	the	the	DET
ftr-320	512	39	property	property	NOUN
ftr-320	512	40	to	to	ADP
ftr-320	512	41	charitable	charitable	ADJ
ftr-320	512	42	purposes.‖	purposes.‖	NOUN
ftr-320	512	43	68	68	NUM
ftr-320	512	44	the	the	DET
ftr-320	512	45	tax	tax	NOUN
ftr-320	512	46	court	court	NOUN
ftr-320	512	47	agreed	agree	VERB
ftr-320	512	48	,	,	PUNCT
ftr-320	512	49	and	and	CCONJ
ftr-320	512	50	this	this	PRON
ftr-320	512	51	is	be	AUX
ftr-320	512	52	where	where	SCONJ
ftr-320	512	53	its	its	PRON
ftr-320	512	54	analysis	analysis	NOUN
ftr-320	512	55	went	go	VERB
ftr-320	512	56	slightly	slightly	ADV
ftr-320	512	57	off	off	ADP
ftr-320	512	58	track	track	NOUN
ftr-320	512	59	.	.	PUNCT
ftr-320	513	1	the	the	DET
ftr-320	513	2	court	court	NOUN
ftr-320	513	3	was	be	AUX
ftr-320	513	4	misled	mislead	VERB
ftr-320	513	5	as	as	ADP
ftr-320	513	6	to	to	ADP
ftr-320	513	7	the	the	DET
ftr-320	513	8	property	property	NOUN
ftr-320	513	9	at	at	ADP
ftr-320	513	10	issue	issue	NOUN
ftr-320	513	11	when	when	SCONJ
ftr-320	513	12	analyzing	analyze	VERB
ftr-320	513	13	the	the	DET
ftr-320	513	14	general	general	ADJ
ftr-320	513	15	charitable	charitable	ADJ
ftr-320	513	16	intent	intent	NOUN
ftr-320	513	17	requirement	requirement	NOUN
ftr-320	513	18	.	.	PUNCT
ftr-320	514	1	in	in	ADP
ftr-320	514	2	holding	hold	VERB
ftr-320	514	3	that	that	PRON
ftr-320	514	4	cy	cy	PROPN
ftr-320	514	5	pres	pres	PROPN
ftr-320	514	6	was	be	AUX
ftr-320	514	7	inapplicable	inapplicable	ADJ
ftr-320	514	8	to	to	ADP
ftr-320	514	9	the	the	DET
ftr-320	514	10	gifts	gift	NOUN
ftr-320	514	11	of	of	ADP
ftr-320	514	12	the	the	DET
ftr-320	514	13	conservation	conservation	NOUN
ftr-320	514	14	easements	easement	NOUN
ftr-320	514	15	,	,	PUNCT
ftr-320	514	16	the	the	DET
ftr-320	514	17	court	court	NOUN
ftr-320	514	18	stated	state	VERB
ftr-320	514	19	:	:	PUNCT
ftr-320	515	1	[	[	X
ftr-320	515	2	w]e	w]e	NOUN
ftr-320	515	3	are	be	AUX
ftr-320	515	4	called	call	VERB
ftr-320	515	5	upon	upon	SCONJ
ftr-320	515	6	to	to	PART
ftr-320	515	7	determine	determine	VERB
ftr-320	515	8	whether	whether	SCONJ
ftr-320	515	9	petitioners	petitioner	NOUN
ftr-320	515	10	manifested	manifest	VERB
ftr-320	515	11	a	a	DET
ftr-320	515	12	more	more	ADV
ftr-320	515	13	general	general	ADJ
ftr-320	515	14	intent	intent	NOUN
ftr-320	515	15	to	to	PART
ftr-320	515	16	devote	devote	VERB
ftr-320	515	17	the	the	DET
ftr-320	515	18	property	property	NOUN
ftr-320	515	19	to	to	ADP
ftr-320	515	20	a	a	DET
ftr-320	515	21	general	general	ADJ
ftr-320	515	22	charitable	charitable	ADJ
ftr-320	515	23	purpose	purpose	NOUN
ftr-320	515	24	beyond	beyond	ADP
ftr-320	515	25	the	the	DET
ftr-320	515	26	restrictions	restriction	NOUN
ftr-320	515	27	placed	place	VERB
ftr-320	515	28	in	in	ADP
ftr-320	515	29	the	the	DET
ftr-320	515	30	conservation	conservation	NOUN
ftr-320	515	31	easement	easement	NOUN
ftr-320	515	32	deeds	deed	NOUN
ftr-320	515	33	.	.	PUNCT
ftr-320	515	34	.	.	PUNCT
ftr-320	515	35	.	.	PUNCT
ftr-320	515	36	.	.	PUNCT
ftr-320	516	1	.	.	PUNCT
ftr-320	517	1	we	we	PRON
ftr-320	517	2	do	do	AUX
ftr-320	517	3	not	not	PART
ftr-320	517	4	find	find	VERB
ftr-320	517	5	that	that	SCONJ
ftr-320	517	6	petitioners	petitioner	NOUN
ftr-320	517	7	intended	intend	VERB
ftr-320	517	8	to	to	PART
ftr-320	517	9	donate	donate	VERB
ftr-320	517	10	their	their	PRON
ftr-320	517	11	property	property	NOUN
ftr-320	517	12	to	to	ADP
ftr-320	517	13	greenlands	greenland	NOUN
ftr-320	517	14	with	with	ADP
ftr-320	517	15	a	a	DET
ftr-320	517	16	general	general	ADJ
ftr-320	517	17	charitable	charitable	ADJ
ftr-320	517	18	purpose	purpose	NOUN
ftr-320	517	19	.	.	PUNCT
ftr-320	518	1	the	the	DET
ftr-320	518	2	deeds	deed	NOUN
ftr-320	518	3	make	make	VERB
ftr-320	518	4	clear	clear	ADJ
ftr-320	518	5	that	that	SCONJ
ftr-320	518	6	petitioners	petitioner	NOUN
ftr-320	518	7	wanted	want	VERB
ftr-320	518	8	to	to	PART
ftr-320	518	9	retain	retain	VERB
ftr-320	518	10	all	all	DET
ftr-320	518	11	rights	right	NOUN
ftr-320	518	12	over	over	ADP
ftr-320	518	13	the	the	DET
ftr-320	518	14	donated	donate	VERB
ftr-320	518	15	property	property	NOUN
ftr-320	518	16	not	not	PART
ftr-320	518	17	specifically	specifically	ADV
ftr-320	518	18	granted	grant	VERB
ftr-320	518	19	to	to	ADP
ftr-320	518	20	greenlands	greenland	NOUN
ftr-320	518	21	in	in	ADP
ftr-320	518	22	the	the	DET
ftr-320	518	23	conservation	conservation	NOUN
ftr-320	518	24	easement	easement	NOUN
ftr-320	518	25	deeds	deed	NOUN
ftr-320	518	26	.	.	PUNCT
ftr-320	519	1	should	should	AUX
ftr-320	519	2	the	the	DET
ftr-320	519	3	purpose	purpose	NOUN
ftr-320	519	4	of	of	ADP
ftr-320	519	5	the	the	DET
ftr-320	519	6	deeds	deed	NOUN
ftr-320	519	7	become	become	VERB
ftr-320	519	8	impossible	impossible	ADJ
ftr-320	519	9	to	to	PART
ftr-320	519	10	fulfill	fulfill	VERB
ftr-320	519	11	,	,	PUNCT
ftr-320	519	12	petitioners	petitioner	VERB
ftr-320	519	13	67	67	NUM
ftr-320	519	14	.	.	PUNCT
ftr-320	520	1	see	see	VERB
ftr-320	520	2	scott	scott	PROPN
ftr-320	520	3	&	&	CCONJ
ftr-320	520	4	ascher	ascher	PROPN
ftr-320	520	5	on	on	ADP
ftr-320	520	6	trusts	trust	NOUN
ftr-320	520	7	§	§	PROPN
ftr-320	520	8	39.5.3	39.5.3	PROPN
ftr-320	520	9	(	(	PUNCT
ftr-320	520	10	5th	5th	ADJ
ftr-320	520	11	ed	ed	NOUN
ftr-320	520	12	.	.	PROPN
ftr-320	520	13	2009	2009	NUM
ftr-320	520	14	)	)	PUNCT
ftr-320	520	15	.	.	PUNCT
ftr-320	521	1	for	for	ADP
ftr-320	521	2	a	a	DET
ftr-320	521	3	case	case	NOUN
ftr-320	521	4	in	in	ADP
ftr-320	521	5	which	which	PRON
ftr-320	521	6	the	the	DET
ftr-320	521	7	court	court	NOUN
ftr-320	521	8	found	find	VERB
ftr-320	521	9	that	that	SCONJ
ftr-320	521	10	the	the	DET
ftr-320	521	11	donor	donor	NOUN
ftr-320	521	12	lacked	lack	VERB
ftr-320	521	13	a	a	DET
ftr-320	521	14	general	general	ADJ
ftr-320	521	15	charitable	charitable	ADJ
ftr-320	521	16	intent	intent	NOUN
ftr-320	521	17	and	and	CCONJ
ftr-320	521	18	the	the	DET
ftr-320	521	19	charitable	charitable	ADJ
ftr-320	521	20	gift	gift	NOUN
ftr-320	521	21	failed	fail	VERB
ftr-320	521	22	and	and	CCONJ
ftr-320	521	23	passed	pass	VERB
ftr-320	521	24	to	to	ADP
ftr-320	521	25	the	the	DET
ftr-320	521	26	donor‘s	donor‘s	ADJ
ftr-320	521	27	heirs	heir	NOUN
ftr-320	521	28	,	,	PUNCT
ftr-320	521	29	see	see	VERB
ftr-320	521	30	evans	evans	PROPN
ftr-320	521	31	v.	v.	ADP
ftr-320	521	32	abney	abney	PROPN
ftr-320	521	33	,	,	PUNCT
ftr-320	521	34	224	224	NUM
ftr-320	521	35	ga	ga	NOUN
ftr-320	521	36	.	.	PROPN
ftr-320	521	37	826	826	NUM
ftr-320	521	38	(	(	PUNCT
ftr-320	521	39	1968	1968	NUM
ftr-320	521	40	)	)	PUNCT
ftr-320	521	41	,	,	PUNCT
ftr-320	521	42	aff‘d	aff‘d	PROPN
ftr-320	521	43	396	396	NUM
ftr-320	521	44	u.s	u.s	PROPN
ftr-320	521	45	.	.	PROPN
ftr-320	521	46	435	435	NUM
ftr-320	521	47	(	(	PUNCT
ftr-320	521	48	1970	1970	NUM
ftr-320	521	49	)	)	PUNCT
ftr-320	521	50	)	)	PUNCT
ftr-320	521	51	,	,	PUNCT
ftr-320	521	52	where	where	SCONJ
ftr-320	521	53	senator	senator	PROPN
ftr-320	521	54	augustus	augustus	PROPN
ftr-320	521	55	o.	o.	PROPN
ftr-320	521	56	bacon‘s	bacon‘s	PROPN
ftr-320	521	57	trust	trust	NOUN
ftr-320	521	58	under	under	ADP
ftr-320	521	59	his	his	PRON
ftr-320	521	60	will	will	NOUN
ftr-320	521	61	,	,	PUNCT
ftr-320	521	62	which	which	PRON
ftr-320	521	63	left	leave	VERB
ftr-320	521	64	a	a	DET
ftr-320	521	65	city	city	NOUN
ftr-320	521	66	park	park	NOUN
ftr-320	521	67	to	to	PART
ftr-320	521	68	be	be	AUX
ftr-320	521	69	used	use	VERB
ftr-320	521	70	only	only	ADV
ftr-320	521	71	by	by	ADP
ftr-320	521	72	white	white	ADJ
ftr-320	521	73	people	people	NOUN
ftr-320	521	74	,	,	PUNCT
ftr-320	521	75	was	be	AUX
ftr-320	521	76	found	find	VERB
ftr-320	521	77	illegal	illegal	ADJ
ftr-320	521	78	and	and	CCONJ
ftr-320	521	79	impossible	impossible	ADJ
ftr-320	521	80	of	of	ADP
ftr-320	521	81	performance	performance	NOUN
ftr-320	521	82	,	,	PUNCT
ftr-320	521	83	but	but	CCONJ
ftr-320	521	84	the	the	DET
ftr-320	521	85	doctrine	doctrine	NOUN
ftr-320	521	86	of	of	ADP
ftr-320	521	87	cy	cy	PROPN
ftr-320	521	88	pres	pre	NOUN
ftr-320	521	89	could	could	AUX
ftr-320	521	90	not	not	PART
ftr-320	521	91	be	be	AUX
ftr-320	521	92	applied	apply	VERB
ftr-320	521	93	because	because	SCONJ
ftr-320	521	94	the	the	DET
ftr-320	521	95	senator	senator	NOUN
ftr-320	521	96	did	do	AUX
ftr-320	521	97	not	not	PART
ftr-320	521	98	have	have	VERB
ftr-320	521	99	a	a	DET
ftr-320	521	100	general	general	ADJ
ftr-320	521	101	charitable	charitable	ADJ
ftr-320	521	102	intent	intent	NOUN
ftr-320	521	103	;	;	PUNCT
ftr-320	521	104	he	he	PRON
ftr-320	521	105	left	leave	VERB
ftr-320	521	106	no	no	DET
ftr-320	521	107	doubt	doubt	NOUN
ftr-320	521	108	as	as	SCONJ
ftr-320	521	109	to	to	ADP
ftr-320	521	110	his	his	PRON
ftr-320	521	111	wish	wish	NOUN
ftr-320	521	112	that	that	DET
ftr-320	521	113	park	park	NOUN
ftr-320	521	114	be	be	AUX
ftr-320	521	115	operated	operate	VERB
ftr-320	521	116	only	only	ADV
ftr-320	521	117	on	on	ADP
ftr-320	521	118	a	a	DET
ftr-320	521	119	segregated	segregated	ADJ
ftr-320	521	120	basis	basis	NOUN
ftr-320	521	121	.	.	PUNCT
ftr-320	522	1	68	68	NUM
ftr-320	522	2	.	.	X
ftr-320	522	3	carpenter	carpenter	NOUN
ftr-320	522	4	,	,	PUNCT
ftr-320	522	5	103	103	NUM
ftr-320	522	6	t.c.m	t.c.m	NOUN
ftr-320	522	7	.	.	PUNCT
ftr-320	523	1	(	(	PUNCT
ftr-320	523	2	cch	cch	NOUN
ftr-320	523	3	)	)	PUNCT
ftr-320	523	4	at	at	ADP
ftr-320	523	5	1005	1005	NUM
ftr-320	523	6	,	,	PUNCT
ftr-320	523	7	t.c.m	t.c.m	INTJ
ftr-320	523	8	.	.	PUNCT
ftr-320	524	1	(	(	PUNCT
ftr-320	524	2	ria	ria	PROPN
ftr-320	524	3	)	)	PUNCT
ftr-320	524	4	¶	¶	PROPN
ftr-320	524	5	2012	2012	NUM
ftr-320	524	6	-	-	SYM
ftr-320	524	7	001	001	NUM
ftr-320	524	8	at	at	ADP
ftr-320	524	9	7	7	NUM
ftr-320	524	10	.	.	PUNCT
ftr-320	525	1	the	the	DET
ftr-320	525	2	irs	irs	PROPN
ftr-320	525	3	need	need	AUX
ftr-320	525	4	not	not	PART
ftr-320	525	5	have	have	AUX
ftr-320	525	6	argued	argue	VERB
ftr-320	525	7	that	that	SCONJ
ftr-320	525	8	cy	cy	PROPN
ftr-320	525	9	pres	pres	PROPN
ftr-320	525	10	is	be	AUX
ftr-320	525	11	inapplicable	inapplicable	ADJ
ftr-320	525	12	to	to	ADP
ftr-320	525	13	the	the	DET
ftr-320	525	14	restricted	restrict	VERB
ftr-320	525	15	gifts	gift	NOUN
ftr-320	525	16	of	of	ADP
ftr-320	525	17	the	the	DET
ftr-320	525	18	conservation	conservation	NOUN
ftr-320	525	19	easements	easement	NOUN
ftr-320	525	20	because	because	SCONJ
ftr-320	525	21	,	,	PUNCT
ftr-320	525	22	as	as	SCONJ
ftr-320	525	23	explained	explain	VERB
ftr-320	525	24	below	below	ADV
ftr-320	525	25	,	,	PUNCT
ftr-320	525	26	even	even	ADV
ftr-320	525	27	if	if	SCONJ
ftr-320	525	28	cy	cy	PROPN
ftr-320	525	29	pres	pre	NOUN
ftr-320	525	30	were	be	AUX
ftr-320	525	31	determined	determine	VERB
ftr-320	525	32	to	to	PART
ftr-320	525	33	be	be	AUX
ftr-320	525	34	applicable	applicable	ADJ
ftr-320	525	35	,	,	PUNCT
ftr-320	525	36	it	it	PRON
ftr-320	525	37	would	would	AUX
ftr-320	525	38	not	not	PART
ftr-320	525	39	have	have	AUX
ftr-320	525	40	prevented	prevent	VERB
ftr-320	525	41	the	the	DET
ftr-320	525	42	parties	party	NOUN
ftr-320	525	43	from	from	ADP
ftr-320	525	44	exercising	exercise	VERB
ftr-320	525	45	the	the	DET
ftr-320	525	46	right	right	NOUN
ftr-320	525	47	granted	grant	VERB
ftr-320	525	48	to	to	ADP
ftr-320	525	49	them	they	PRON
ftr-320	525	50	in	in	ADP
ftr-320	525	51	the	the	DET
ftr-320	525	52	deeds	deed	NOUN
ftr-320	525	53	to	to	PART
ftr-320	525	54	mutually	mutually	ADV
ftr-320	525	55	agree	agree	VERB
ftr-320	525	56	to	to	PART
ftr-320	525	57	extinguish	extinguish	VERB
ftr-320	525	58	the	the	DET
ftr-320	525	59	easements	easement	NOUN
ftr-320	525	60	(	(	PUNCT
ftr-320	525	61	i.e.	i.e.	X
ftr-320	525	62	,	,	PUNCT
ftr-320	525	63	it	it	PRON
ftr-320	525	64	would	would	AUX
ftr-320	525	65	not	not	PART
ftr-320	525	66	have	have	AUX
ftr-320	525	67	saved	save	VERB
ftr-320	525	68	the	the	DET
ftr-320	525	69	parties	party	NOUN
ftr-320	525	70	‘	‘	PART
ftr-320	525	71	deductions	deduction	NOUN
ftr-320	525	72	)	)	PUNCT
ftr-320	525	73	.	.	PUNCT
ftr-320	526	1	2012	2012	NUM
ftr-320	526	2	]	]	PUNCT
ftr-320	526	3	tax	tax	NOUN
ftr-320	526	4	-	-	PUNCT
ftr-320	526	5	deductible	deductible	ADJ
ftr-320	526	6	conservation	conservation	NOUN
ftr-320	526	7	easements	easement	NOUN
ftr-320	526	8	239	239	NUM
ftr-320	526	9	demonstrated	demonstrate	VERB
ftr-320	526	10	no	no	DET
ftr-320	526	11	intention	intention	NOUN
ftr-320	526	12	to	to	PART
ftr-320	526	13	have	have	AUX
ftr-320	526	14	the	the	DET
ftr-320	526	15	donated	donate	VERB
ftr-320	526	16	property	property	NOUN
ftr-320	526	17	put	put	VERB
ftr-320	526	18	to	to	ADP
ftr-320	526	19	some	some	DET
ftr-320	526	20	other	other	ADJ
ftr-320	526	21	general	general	ADJ
ftr-320	526	22	charitable	charitable	ADJ
ftr-320	526	23	use	use	NOUN
ftr-320	526	24	.	.	PUNCT
ftr-320	527	1	69	69	NUM
ftr-320	527	2	in	in	ADP
ftr-320	527	3	its	its	PRON
ftr-320	527	4	references	reference	NOUN
ftr-320	527	5	to	to	ADP
ftr-320	527	6	the	the	DET
ftr-320	527	7	―property‖	―property‖	PROPN
ftr-320	527	8	in	in	ADP
ftr-320	527	9	the	the	DET
ftr-320	527	10	foregoing	forego	VERB
ftr-320	527	11	excerpts	excerpt	NOUN
ftr-320	527	12	,	,	PUNCT
ftr-320	527	13	the	the	DET
ftr-320	527	14	court	court	NOUN
ftr-320	527	15	is	be	AUX
ftr-320	527	16	referring	refer	VERB
ftr-320	527	17	to	to	ADP
ftr-320	527	18	the	the	DET
ftr-320	527	19	land	land	NOUN
ftr-320	527	20	subject	subject	ADJ
ftr-320	527	21	to	to	ADP
ftr-320	527	22	the	the	DET
ftr-320	527	23	conservation	conservation	NOUN
ftr-320	527	24	easements	easement	NOUN
ftr-320	527	25	.	.	PUNCT
ftr-320	528	1	however	however	ADV
ftr-320	528	2	,	,	PUNCT
ftr-320	528	3	the	the	DET
ftr-320	528	4	property	property	NOUN
ftr-320	528	5	at	at	ADP
ftr-320	528	6	issue	issue	NOUN
ftr-320	528	7	in	in	ADP
ftr-320	528	8	the	the	DET
ftr-320	528	9	cy	cy	PROPN
ftr-320	528	10	pres	pres	PROPN
ftr-320	528	11	analysis	analysis	NOUN
ftr-320	528	12	is	be	AUX
ftr-320	528	13	the	the	DET
ftr-320	528	14	property	property	NOUN
ftr-320	528	15	that	that	PRON
ftr-320	528	16	was	be	AUX
ftr-320	528	17	the	the	DET
ftr-320	528	18	subject	subject	NOUN
ftr-320	528	19	of	of	ADP
ftr-320	528	20	the	the	DET
ftr-320	528	21	gift	gift	NOUN
ftr-320	528	22	and	and	CCONJ
ftr-320	528	23	,	,	PUNCT
ftr-320	528	24	in	in	ADP
ftr-320	528	25	carpenter	carpenter	NOUN
ftr-320	528	26	,	,	PUNCT
ftr-320	528	27	the	the	DET
ftr-320	528	28	property	property	NOUN
ftr-320	528	29	that	that	PRON
ftr-320	528	30	was	be	AUX
ftr-320	528	31	the	the	DET
ftr-320	528	32	subject	subject	NOUN
ftr-320	528	33	of	of	ADP
ftr-320	528	34	each	each	DET
ftr-320	528	35	gift	gift	NOUN
ftr-320	528	36	was	be	AUX
ftr-320	528	37	a	a	DET
ftr-320	528	38	conservation	conservation	NOUN
ftr-320	528	39	easement	easement	NOUN
ftr-320	528	40	,	,	PUNCT
ftr-320	528	41	not	not	PART
ftr-320	528	42	the	the	DET
ftr-320	528	43	underlying	underlie	VERB
ftr-320	528	44	land	land	NOUN
ftr-320	528	45	.	.	PUNCT
ftr-320	529	1	accordingly	accordingly	ADV
ftr-320	529	2	,	,	PUNCT
ftr-320	529	3	the	the	DET
ftr-320	529	4	court	court	NOUN
ftr-320	529	5	should	should	AUX
ftr-320	529	6	have	have	AUX
ftr-320	529	7	asked	ask	VERB
ftr-320	529	8	whether	whether	SCONJ
ftr-320	529	9	the	the	DET
ftr-320	529	10	taxpayers	taxpayer	NOUN
ftr-320	529	11	manifested	manifest	VERB
ftr-320	529	12	a	a	DET
ftr-320	529	13	general	general	ADJ
ftr-320	529	14	intent	intent	NOUN
ftr-320	529	15	to	to	PART
ftr-320	529	16	devote	devote	VERB
ftr-320	529	17	the	the	DET
ftr-320	529	18	easements	easement	NOUN
ftr-320	529	19	(	(	PUNCT
ftr-320	529	20	or	or	CCONJ
ftr-320	529	21	the	the	DET
ftr-320	529	22	value	value	NOUN
ftr-320	529	23	attributable	attributable	ADJ
ftr-320	529	24	thereto	thereto	NOUN
ftr-320	529	25	)	)	PUNCT
ftr-320	529	26	to	to	ADP
ftr-320	529	27	charitable	charitable	ADJ
ftr-320	529	28	purposes	purpose	NOUN
ftr-320	529	29	should	should	AUX
ftr-320	529	30	the	the	DET
ftr-320	529	31	purposes	purpose	NOUN
ftr-320	529	32	of	of	ADP
ftr-320	529	33	the	the	DET
ftr-320	529	34	easements	easement	NOUN
ftr-320	529	35	ever	ever	ADV
ftr-320	529	36	become	become	VERB
ftr-320	529	37	impossible	impossible	ADJ
ftr-320	529	38	or	or	CCONJ
ftr-320	529	39	impracticable	impracticable	ADJ
ftr-320	529	40	to	to	PART
ftr-320	529	41	carry	carry	VERB
ftr-320	529	42	out	out	ADP
ftr-320	529	43	.	.	PUNCT
ftr-320	530	1	the	the	DET
ftr-320	530	2	answer	answer	NOUN
ftr-320	530	3	to	to	ADP
ftr-320	530	4	that	that	DET
ftr-320	530	5	question	question	NOUN
ftr-320	530	6	should	should	AUX
ftr-320	530	7	have	have	AUX
ftr-320	530	8	been	be	AUX
ftr-320	530	9	yes	ye	VERB
ftr-320	530	10	because	because	SCONJ
ftr-320	530	11	the	the	DET
ftr-320	530	12	easement	easement	NOUN
ftr-320	530	13	deeds	deed	NOUN
ftr-320	530	14	,	,	PUNCT
ftr-320	530	15	consistent	consistent	ADJ
ftr-320	530	16	with	with	ADP
ftr-320	530	17	the	the	DET
ftr-320	530	18	proceeds	proceed	NOUN
ftr-320	530	19	requirement	requirement	NOUN
ftr-320	530	20	of	of	ADP
ftr-320	530	21	the	the	DET
ftr-320	530	22	regulations	regulation	NOUN
ftr-320	530	23	,	,	PUNCT
ftr-320	530	24	contain	contain	VERB
ftr-320	530	25	provisions	provision	NOUN
ftr-320	530	26	entitling	entitle	VERB
ftr-320	530	27	the	the	DET
ftr-320	530	28	holder	holder	NOUN
ftr-320	530	29	(	(	PUNCT
ftr-320	530	30	greenlands	greenland	NOUN
ftr-320	530	31	)	)	PUNCT
ftr-320	530	32	to	to	ADP
ftr-320	530	33	a	a	DET
ftr-320	530	34	percentage	percentage	NOUN
ftr-320	530	35	of	of	ADP
ftr-320	530	36	the	the	DET
ftr-320	530	37	proceeds	proceed	NOUN
ftr-320	530	38	from	from	ADP
ftr-320	530	39	the	the	DET
ftr-320	530	40	sale	sale	NOUN
ftr-320	530	41	,	,	PUNCT
ftr-320	530	42	exchange	exchange	NOUN
ftr-320	530	43	,	,	PUNCT
ftr-320	530	44	or	or	CCONJ
ftr-320	530	45	involuntary	involuntary	ADJ
ftr-320	530	46	conversion	conversion	NOUN
ftr-320	530	47	of	of	ADP
ftr-320	530	48	the	the	DET
ftr-320	530	49	property	property	NOUN
ftr-320	530	50	following	follow	VERB
ftr-320	530	51	extinguishment	extinguishment	NOUN
ftr-320	530	52	of	of	ADP
ftr-320	530	53	the	the	DET
ftr-320	530	54	easement	easement	NOUN
ftr-320	530	55	.	.	PUNCT
ftr-320	531	1	70	70	NUM
ftr-320	531	2	specifically	specifically	ADV
ftr-320	531	3	,	,	PUNCT
ftr-320	531	4	in	in	ADP
ftr-320	531	5	the	the	DET
ftr-320	531	6	event	event	NOUN
ftr-320	531	7	the	the	DET
ftr-320	531	8	purpose	purpose	NOUN
ftr-320	531	9	of	of	ADP
ftr-320	531	10	one	one	NUM
ftr-320	531	11	of	of	ADP
ftr-320	531	12	the	the	DET
ftr-320	531	13	easements	easement	NOUN
ftr-320	531	14	becomes	become	VERB
ftr-320	531	15	impossible	impossible	ADJ
ftr-320	531	16	to	to	PART
ftr-320	531	17	accomplish	accomplish	VERB
ftr-320	531	18	,	,	PUNCT
ftr-320	531	19	the	the	DET
ftr-320	531	20	easement	easement	NOUN
ftr-320	531	21	is	be	AUX
ftr-320	531	22	extinguished	extinguish	VERB
ftr-320	531	23	,	,	PUNCT
ftr-320	531	24	and	and	CCONJ
ftr-320	531	25	the	the	DET
ftr-320	531	26	newly	newly	ADV
ftr-320	531	27	unencumbered	unencumbered	ADJ
ftr-320	531	28	property	property	NOUN
ftr-320	531	29	is	be	AUX
ftr-320	531	30	sold	sell	VERB
ftr-320	531	31	,	,	PUNCT
ftr-320	531	32	greenlands	greenland	NOUN
ftr-320	531	33	would	would	AUX
ftr-320	531	34	be	be	AUX
ftr-320	531	35	entitled	entitle	VERB
ftr-320	531	36	to	to	ADP
ftr-320	531	37	a	a	DET
ftr-320	531	38	share	share	NOUN
ftr-320	531	39	of	of	ADP
ftr-320	531	40	proceeds	proceed	NOUN
ftr-320	531	41	as	as	ADP
ftr-320	531	42	compensation	compensation	NOUN
ftr-320	531	43	for	for	ADP
ftr-320	531	44	the	the	DET
ftr-320	531	45	easement	easement	NOUN
ftr-320	531	46	(	(	PUNCT
ftr-320	532	1	the	the	DET
ftr-320	532	2	property	property	NOUN
ftr-320	532	3	right	right	NOUN
ftr-320	532	4	it	it	PRON
ftr-320	532	5	holds	hold	VERB
ftr-320	532	6	on	on	ADP
ftr-320	532	7	behalf	behalf	NOUN
ftr-320	532	8	of	of	ADP
ftr-320	532	9	the	the	DET
ftr-320	532	10	public	public	NOUN
ftr-320	532	11	)	)	PUNCT
ftr-320	533	1	and	and	CCONJ
ftr-320	533	2	,	,	PUNCT
ftr-320	533	3	as	as	ADP
ftr-320	533	4	a	a	DET
ftr-320	533	5	charity	charity	NOUN
ftr-320	533	6	,	,	PUNCT
ftr-320	533	7	it	it	PRON
ftr-320	533	8	would	would	AUX
ftr-320	533	9	be	be	AUX
ftr-320	533	10	required	require	VERB
ftr-320	533	11	to	to	PART
ftr-320	533	12	use	use	VERB
ftr-320	533	13	those	those	DET
ftr-320	533	14	proceeds	proceed	NOUN
ftr-320	533	15	consistent	consistent	ADJ
ftr-320	533	16	with	with	ADP
ftr-320	533	17	its	its	PRON
ftr-320	533	18	69	69	NUM
ftr-320	533	19	.	.	PUNCT
ftr-320	534	1	103	103	NUM
ftr-320	534	2	t.c.m	t.c.m	NOUN
ftr-320	534	3	.	.	PUNCT
ftr-320	535	1	(	(	PUNCT
ftr-320	535	2	cch	cch	NOUN
ftr-320	535	3	)	)	PUNCT
ftr-320	535	4	at	at	ADP
ftr-320	535	5	1005	1005	NUM
ftr-320	535	6	,	,	PUNCT
ftr-320	535	7	t.c.m	t.c.m	INTJ
ftr-320	535	8	.	.	PUNCT
ftr-320	536	1	(	(	PUNCT
ftr-320	536	2	ria	ria	PROPN
ftr-320	536	3	)	)	PUNCT
ftr-320	536	4	¶	¶	PROPN
ftr-320	536	5	2012	2012	NUM
ftr-320	536	6	-	-	SYM
ftr-320	536	7	001	001	NUM
ftr-320	536	8	at	at	ADP
ftr-320	536	9	6–7	6–7	NUM
ftr-320	536	10	(	(	PUNCT
ftr-320	536	11	emphasis	emphasis	NOUN
ftr-320	536	12	added	add	VERB
ftr-320	536	13	)	)	PUNCT
ftr-320	536	14	.	.	PUNCT
ftr-320	537	1	70	70	X
ftr-320	537	2	.	.	X
ftr-320	538	1	see	see	VERB
ftr-320	538	2	deed	deed	NOUN
ftr-320	538	3	of	of	ADP
ftr-320	538	4	conservation	conservation	NOUN
ftr-320	538	5	easement	easement	NOUN
ftr-320	538	6	between	between	ADP
ftr-320	538	7	kalyn	kalyn	PROPN
ftr-320	538	8	m.	m.	PROPN
ftr-320	538	9	carpenter	carpenter	PROPN
ftr-320	538	10	,	,	PUNCT
ftr-320	538	11	grantor	grantor	NOUN
ftr-320	538	12	,	,	PUNCT
ftr-320	538	13	and	and	CCONJ
ftr-320	538	14	the	the	DET
ftr-320	538	15	greenlands	greenland	NOUN
ftr-320	538	16	reserve	reserve	PROPN
ftr-320	538	17	,	,	PUNCT
ftr-320	538	18	grantee	grantee	PROPN
ftr-320	538	19	,	,	PUNCT
ftr-320	538	20	dated	date	VERB
ftr-320	538	21	december	december	PROPN
ftr-320	538	22	24	24	NUM
ftr-320	538	23	,	,	PUNCT
ftr-320	538	24	2003	2003	NUM
ftr-320	538	25	(	(	PUNCT
ftr-320	538	26	on	on	ADP
ftr-320	538	27	file	file	NOUN
ftr-320	538	28	with	with	ADP
ftr-320	538	29	author	author	NOUN
ftr-320	538	30	)	)	PUNCT
ftr-320	538	31	at	at	ADP
ftr-320	538	32	7	7	NUM
ftr-320	538	33	,	,	PUNCT
ftr-320	538	34	which	which	PRON
ftr-320	538	35	provides	provide	VERB
ftr-320	538	36	:	:	PUNCT
ftr-320	538	37	13	13	NUM
ftr-320	538	38	.	.	PUNCT
ftr-320	538	39	extinguishment	extinguishment	NOUN
ftr-320	538	40	–	–	PUNCT
ftr-320	538	41	.	.	PUNCT
ftr-320	538	42	.	.	PUNCT
ftr-320	538	43	.	.	PUNCT
ftr-320	539	1	the	the	DET
ftr-320	539	2	amount	amount	NOUN
ftr-320	539	3	of	of	ADP
ftr-320	539	4	the	the	DET
ftr-320	539	5	proceeds	proceed	NOUN
ftr-320	539	6	to	to	PART
ftr-320	539	7	which	which	PRON
ftr-320	539	8	grantee	grantee	NOUN
ftr-320	539	9	shall	shall	AUX
ftr-320	539	10	be	be	AUX
ftr-320	539	11	entitled	entitle	VERB
ftr-320	539	12	,	,	PUNCT
ftr-320	539	13	after	after	ADP
ftr-320	539	14	the	the	DET
ftr-320	539	15	satisfaction	satisfaction	NOUN
ftr-320	539	16	of	of	ADP
ftr-320	539	17	the	the	DET
ftr-320	539	18	prior	prior	ADJ
ftr-320	539	19	claims	claim	NOUN
ftr-320	539	20	,	,	PUNCT
ftr-320	539	21	from	from	ADP
ftr-320	539	22	any	any	DET
ftr-320	539	23	sale	sale	NOUN
ftr-320	539	24	,	,	PUNCT
ftr-320	539	25	exchange	exchange	NOUN
ftr-320	539	26	,	,	PUNCT
ftr-320	539	27	or	or	CCONJ
ftr-320	539	28	involuntary	involuntary	ADJ
ftr-320	539	29	conversion	conversion	NOUN
ftr-320	539	30	of	of	ADP
ftr-320	539	31	all	all	DET
ftr-320	539	32	or	or	CCONJ
ftr-320	539	33	any	any	PRON
ftr-320	539	34	portion	portion	NOUN
ftr-320	539	35	of	of	ADP
ftr-320	539	36	the	the	DET
ftr-320	539	37	property	property	NOUN
ftr-320	539	38	subsequent	subsequent	ADJ
ftr-320	539	39	to	to	ADP
ftr-320	539	40	such	such	ADJ
ftr-320	539	41	termination	termination	NOUN
ftr-320	539	42	or	or	CCONJ
ftr-320	539	43	extinguishment	extinguishment	NOUN
ftr-320	539	44	,	,	PUNCT
ftr-320	539	45	shall	shall	AUX
ftr-320	539	46	be	be	AUX
ftr-320	539	47	determined	determine	VERB
ftr-320	539	48	,	,	PUNCT
ftr-320	539	49	unless	unless	SCONJ
ftr-320	539	50	otherwise	otherwise	ADV
ftr-320	539	51	provided	provide	VERB
ftr-320	539	52	by	by	ADP
ftr-320	539	53	colorado	colorado	NOUN
ftr-320	539	54	law	law	NOUN
ftr-320	539	55	at	at	ADP
ftr-320	539	56	the	the	DET
ftr-320	539	57	time	time	NOUN
ftr-320	539	58	[	[	X
ftr-320	539	59	,	,	PUNCT
ftr-320	539	60	]	]	PUNCT
ftr-320	539	61	in	in	ADP
ftr-320	539	62	accordance	accordance	NOUN
ftr-320	539	63	with	with	ADP
ftr-320	539	64	paragraph	paragraph	NOUN
ftr-320	539	65	14	14	NUM
ftr-320	539	66	,	,	PUNCT
ftr-320	539	67	below	below	ADV
ftr-320	539	68	.	.	PUNCT
ftr-320	540	1	14	14	NUM
ftr-320	540	2	.	.	PUNCT
ftr-320	541	1	proceeds	proceed	NOUN
ftr-320	541	2	–	–	PUNCT
ftr-320	541	3	this	this	DET
ftr-320	541	4	conservation	conservation	NOUN
ftr-320	541	5	easement	easement	NOUN
ftr-320	541	6	constitutes	constitute	VERB
ftr-320	541	7	a	a	DET
ftr-320	541	8	real	real	ADJ
ftr-320	541	9	property	property	NOUN
ftr-320	541	10	interest	interest	NOUN
ftr-320	541	11	immediately	immediately	ADV
ftr-320	541	12	vested	vest	VERB
ftr-320	541	13	in	in	ADP
ftr-320	541	14	grantee	grantee	PROPN
ftr-320	541	15	,	,	PUNCT
ftr-320	541	16	which	which	PRON
ftr-320	541	17	the	the	DET
ftr-320	541	18	parties	party	NOUN
ftr-320	541	19	stipulate	stipulate	VERB
ftr-320	541	20	to	to	PART
ftr-320	541	21	have	have	VERB
ftr-320	541	22	fair	fair	ADJ
ftr-320	541	23	market	market	NOUN
ftr-320	541	24	value	value	NOUN
ftr-320	541	25	determined	determine	VERB
ftr-320	541	26	by	by	ADP
ftr-320	541	27	multiplying	multiply	VERB
ftr-320	541	28	the	the	DET
ftr-320	541	29	fair	fair	ADJ
ftr-320	541	30	market	market	NOUN
ftr-320	541	31	value	value	NOUN
ftr-320	541	32	of	of	ADP
ftr-320	541	33	the	the	DET
ftr-320	541	34	property	property	NOUN
ftr-320	541	35	unencumbered	unencumbered	ADJ
ftr-320	541	36	by	by	ADP
ftr-320	541	37	the	the	DET
ftr-320	541	38	conservation	conservation	NOUN
ftr-320	541	39	easement	easement	NOUN
ftr-320	541	40	(	(	PUNCT
ftr-320	541	41	minus	minus	CCONJ
ftr-320	541	42	any	any	DET
ftr-320	541	43	increase	increase	NOUN
ftr-320	541	44	in	in	ADP
ftr-320	541	45	value	value	NOUN
ftr-320	541	46	after	after	ADP
ftr-320	541	47	the	the	DET
ftr-320	541	48	date	date	NOUN
ftr-320	541	49	of	of	ADP
ftr-320	541	50	this	this	DET
ftr-320	541	51	grant	grant	NOUN
ftr-320	541	52	attributable	attributable	ADJ
ftr-320	541	53	to	to	ADP
ftr-320	541	54	improvements	improvement	NOUN
ftr-320	541	55	)	)	PUNCT
ftr-320	541	56	by	by	ADP
ftr-320	541	57	the	the	DET
ftr-320	541	58	ratio	ratio	NOUN
ftr-320	541	59	of	of	ADP
ftr-320	541	60	the	the	DET
ftr-320	541	61	value	value	NOUN
ftr-320	541	62	of	of	ADP
ftr-320	541	63	the	the	DET
ftr-320	541	64	conservation	conservation	NOUN
ftr-320	541	65	easement	easement	NOUN
ftr-320	541	66	at	at	ADP
ftr-320	541	67	the	the	DET
ftr-320	541	68	time	time	NOUN
ftr-320	541	69	of	of	ADP
ftr-320	541	70	this	this	DET
ftr-320	541	71	grant	grant	NOUN
ftr-320	541	72	to	to	ADP
ftr-320	541	73	the	the	DET
ftr-320	541	74	value	value	NOUN
ftr-320	541	75	of	of	ADP
ftr-320	541	76	the	the	DET
ftr-320	541	77	property	property	NOUN
ftr-320	541	78	,	,	PUNCT
ftr-320	541	79	without	without	ADP
ftr-320	541	80	deduction	deduction	NOUN
ftr-320	541	81	for	for	ADP
ftr-320	541	82	the	the	DET
ftr-320	541	83	value	value	NOUN
ftr-320	541	84	of	of	ADP
ftr-320	541	85	the	the	DET
ftr-320	541	86	conservation	conservation	NOUN
ftr-320	541	87	easement	easement	NOUN
ftr-320	541	88	,	,	PUNCT
ftr-320	541	89	at	at	ADP
ftr-320	541	90	the	the	DET
ftr-320	541	91	time	time	NOUN
ftr-320	541	92	of	of	ADP
ftr-320	541	93	the	the	DET
ftr-320	541	94	grant	grant	NOUN
ftr-320	541	95	.	.	PUNCT
ftr-320	542	1	all	all	PRON
ftr-320	542	2	of	of	ADP
ftr-320	542	3	the	the	DET
ftr-320	542	4	conservation	conservation	NOUN
ftr-320	542	5	easement	easement	NOUN
ftr-320	542	6	deeds	deed	NOUN
ftr-320	542	7	at	at	ADP
ftr-320	542	8	issue	issue	NOUN
ftr-320	542	9	in	in	ADP
ftr-320	542	10	carpenter	carpenter	NOUN
ftr-320	542	11	were	be	AUX
ftr-320	542	12	virtually	virtually	ADV
ftr-320	542	13	identical	identical	ADJ
ftr-320	542	14	.	.	PUNCT
ftr-320	543	1	see	see	VERB
ftr-320	543	2	carpenter	carpenter	NOUN
ftr-320	543	3	,	,	PUNCT
ftr-320	543	4	103	103	NUM
ftr-320	543	5	t.c.m	t.c.m	NOUN
ftr-320	543	6	.	.	PUNCT
ftr-320	544	1	(	(	PUNCT
ftr-320	544	2	cch	cch	NOUN
ftr-320	544	3	)	)	PUNCT
ftr-320	544	4	at	at	ADP
ftr-320	544	5	1002	1002	NUM
ftr-320	544	6	,	,	PUNCT
ftr-320	544	7	t.c.m	t.c.m	INTJ
ftr-320	544	8	.	.	PUNCT
ftr-320	545	1	(	(	PUNCT
ftr-320	545	2	ria	ria	PROPN
ftr-320	545	3	)	)	PUNCT
ftr-320	545	4	¶	¶	PROPN
ftr-320	545	5	2012	2012	NUM
ftr-320	545	6	-	-	SYM
ftr-320	545	7	001	001	NUM
ftr-320	545	8	at	at	ADP
ftr-320	545	9	2	2	NUM
ftr-320	545	10	.	.	NUM
ftr-320	545	11	240	240	NUM
ftr-320	545	12	florida	florida	PROPN
ftr-320	545	13	tax	tax	NOUN
ftr-320	545	14	review	review	NOUN
ftr-320	546	1	[	[	X
ftr-320	546	2	vol	vol	NOUN
ftr-320	546	3	.	.	PUNCT
ftr-320	547	1	13:5	13:5	NUM
ftr-320	547	2	charitable	charitable	ADJ
ftr-320	547	3	conservation	conservation	NOUN
ftr-320	547	4	mission	mission	NOUN
ftr-320	547	5	.	.	PUNCT
ftr-320	548	1	71	71	NUM
ftr-320	548	2	by	by	ADP
ftr-320	548	3	including	include	VERB
ftr-320	548	4	provisions	provision	NOUN
ftr-320	548	5	in	in	ADP
ftr-320	548	6	a	a	DET
ftr-320	548	7	conservation	conservation	NOUN
ftr-320	548	8	easement	easement	NOUN
ftr-320	548	9	deed	deed	NOUN
ftr-320	548	10	tracking	track	VERB
ftr-320	548	11	the	the	DET
ftr-320	548	12	proceeds	proceed	NOUN
ftr-320	548	13	regulation	regulation	NOUN
ftr-320	548	14	,	,	PUNCT
ftr-320	548	15	72	72	NUM
ftr-320	548	16	an	an	DET
ftr-320	548	17	easement	easement	ADJ
ftr-320	548	18	donor	donor	NOUN
ftr-320	548	19	manifests	manifest	VERB
ftr-320	548	20	an	an	DET
ftr-320	548	21	intent	intent	NOUN
ftr-320	548	22	to	to	PART
ftr-320	548	23	devote	devote	VERB
ftr-320	548	24	the	the	DET
ftr-320	548	25	easement	easement	NOUN
ftr-320	548	26	(	(	PUNCT
ftr-320	548	27	the	the	DET
ftr-320	548	28	charitable	charitable	ADJ
ftr-320	548	29	gift	gift	NOUN
ftr-320	548	30	)	)	PUNCT
ftr-320	548	31	,	,	PUNCT
ftr-320	548	32	or	or	CCONJ
ftr-320	548	33	more	more	ADV
ftr-320	548	34	accurately	accurately	ADV
ftr-320	548	35	,	,	PUNCT
ftr-320	548	36	the	the	DET
ftr-320	548	37	proceeds	proceed	NOUN
ftr-320	548	38	attributable	attributable	ADJ
ftr-320	548	39	to	to	ADP
ftr-320	548	40	that	that	DET
ftr-320	548	41	gift	gift	NOUN
ftr-320	548	42	upon	upon	SCONJ
ftr-320	548	43	extinguishment	extinguishment	NOUN
ftr-320	548	44	,	,	PUNCT
ftr-320	548	45	to	to	ADP
ftr-320	548	46	similar	similar	ADJ
ftr-320	548	47	charitable	charitable	ADJ
ftr-320	548	48	purposes	purpose	NOUN
ftr-320	548	49	,	,	PUNCT
ftr-320	548	50	rather	rather	ADV
ftr-320	548	51	than	than	SCONJ
ftr-320	548	52	to	to	PART
ftr-320	548	53	have	have	AUX
ftr-320	548	54	the	the	DET
ftr-320	548	55	gift	gift	NOUN
ftr-320	548	56	―fail‖	―fail‖	PROPN
ftr-320	548	57	and	and	CCONJ
ftr-320	548	58	the	the	DET
ftr-320	548	59	proceeds	proceed	NOUN
ftr-320	548	60	attributable	attributable	ADJ
ftr-320	548	61	to	to	ADP
ftr-320	548	62	the	the	DET
ftr-320	548	63	gift	gift	NOUN
ftr-320	548	64	pass	pass	VERB
ftr-320	548	65	back	back	ADV
ftr-320	548	66	to	to	ADP
ftr-320	548	67	the	the	DET
ftr-320	548	68	donor	donor	NOUN
ftr-320	548	69	or	or	CCONJ
ftr-320	548	70	the	the	DET
ftr-320	548	71	donor‘s	donor‘	VERB
ftr-320	548	72	residuary	residuary	ADJ
ftr-320	548	73	beneficiaries	beneficiary	NOUN
ftr-320	548	74	or	or	CCONJ
ftr-320	548	75	intestate	intestate	ADJ
ftr-320	548	76	heirs	heir	NOUN
ftr-320	548	77	.	.	PUNCT
ftr-320	549	1	73	73	NUM
ftr-320	549	2	accordingly	accordingly	ADV
ftr-320	549	3	,	,	PUNCT
ftr-320	549	4	the	the	DET
ftr-320	549	5	taxpayers	taxpayer	NOUN
ftr-320	549	6	in	in	ADP
ftr-320	549	7	carpenter	carpenter	NOUN
ftr-320	549	8	should	should	AUX
ftr-320	549	9	have	have	AUX
ftr-320	549	10	been	be	AUX
ftr-320	549	11	found	find	VERB
ftr-320	549	12	to	to	PART
ftr-320	549	13	have	have	AUX
ftr-320	549	14	manifested	manifest	VERB
ftr-320	549	15	a	a	DET
ftr-320	549	16	general	general	ADJ
ftr-320	549	17	charitable	charitable	ADJ
ftr-320	549	18	intent	intent	NOUN
ftr-320	549	19	with	with	ADP
ftr-320	549	20	respect	respect	NOUN
ftr-320	549	21	to	to	ADP
ftr-320	549	22	their	their	PRON
ftr-320	549	23	gifts	gift	NOUN
ftr-320	549	24	of	of	ADP
ftr-320	549	25	the	the	DET
ftr-320	549	26	easements	easement	NOUN
ftr-320	549	27	.	.	PUNCT
ftr-320	550	1	as	as	SCONJ
ftr-320	550	2	explained	explain	VERB
ftr-320	550	3	in	in	ADP
ftr-320	550	4	the	the	DET
ftr-320	550	5	following	follow	VERB
ftr-320	550	6	section	section	NOUN
ftr-320	550	7	,	,	PUNCT
ftr-320	550	8	however	however	ADV
ftr-320	550	9	,	,	PUNCT
ftr-320	550	10	that	that	DET
ftr-320	550	11	finding	finding	NOUN
ftr-320	550	12	would	would	AUX
ftr-320	550	13	not	not	PART
ftr-320	550	14	have	have	AUX
ftr-320	550	15	saved	save	VERB
ftr-320	550	16	their	their	PRON
ftr-320	550	17	deductions	deduction	NOUN
ftr-320	550	18	.	.	PUNCT
ftr-320	551	1	(	(	PUNCT
ftr-320	551	2	iv	iv	X
ftr-320	551	3	)	)	PUNCT
ftr-320	551	4	cy	cy	PROPN
ftr-320	551	5	pres	pre	NOUN
ftr-320	551	6	would	would	AUX
ftr-320	551	7	not	not	PART
ftr-320	551	8	have	have	AUX
ftr-320	551	9	trumped	trump	VERB
ftr-320	551	10	parties	party	NOUN
ftr-320	551	11	’	'	PUNCT
ftr-320	551	12	express	express	VERB
ftr-320	551	13	right	right	NOUN
ftr-320	551	14	to	to	PART
ftr-320	551	15	extinguish	extinguish	VERB
ftr-320	551	16	even	even	ADV
ftr-320	551	17	if	if	SCONJ
ftr-320	551	18	the	the	DET
ftr-320	551	19	court	court	NOUN
ftr-320	551	20	had	have	AUX
ftr-320	551	21	found	find	VERB
ftr-320	551	22	that	that	SCONJ
ftr-320	551	23	the	the	DET
ftr-320	551	24	taxpayers	taxpayer	NOUN
ftr-320	551	25	in	in	ADP
ftr-320	551	26	carpenter	carpenter	NOUN
ftr-320	551	27	manifested	manifest	VERB
ftr-320	551	28	a	a	DET
ftr-320	551	29	general	general	ADJ
ftr-320	551	30	charitable	charitable	ADJ
ftr-320	551	31	intent	intent	NOUN
ftr-320	551	32	with	with	ADP
ftr-320	551	33	respect	respect	NOUN
ftr-320	551	34	to	to	ADP
ftr-320	551	35	their	their	PRON
ftr-320	551	36	gifts	gift	NOUN
ftr-320	551	37	of	of	ADP
ftr-320	551	38	the	the	DET
ftr-320	551	39	easements	easement	NOUN
ftr-320	551	40	,	,	PUNCT
ftr-320	551	41	it	it	PRON
ftr-320	551	42	would	would	AUX
ftr-320	551	43	not	not	PART
ftr-320	551	44	have	have	AUX
ftr-320	551	45	meant	mean	VERB
ftr-320	551	46	that	that	SCONJ
ftr-320	551	47	the	the	DET
ftr-320	551	48	cy	cy	PROPN
ftr-320	551	49	pres	pres	PROPN
ftr-320	551	50	doctrine	doctrine	NOUN
ftr-320	551	51	operated	operate	VERB
ftr-320	551	52	to	to	PART
ftr-320	551	53	mandate	mandate	VERB
ftr-320	551	54	a	a	DET
ftr-320	551	55	judicial	judicial	ADJ
ftr-320	551	56	proceeding	proceeding	NOUN
ftr-320	551	57	to	to	PART
ftr-320	551	58	extinguish	extinguish	VERB
ftr-320	551	59	the	the	DET
ftr-320	551	60	easements	easement	NOUN
ftr-320	551	61	.	.	PUNCT
ftr-320	552	1	cy	cy	ADP
ftr-320	552	2	pres	pre	NOUN
ftr-320	552	3	would	would	AUX
ftr-320	552	4	71	71	NUM
ftr-320	552	5	.	.	PUNCT
ftr-320	553	1	see	see	VERB
ftr-320	553	2	deed	deed	NOUN
ftr-320	553	3	of	of	ADP
ftr-320	553	4	conservation	conservation	NOUN
ftr-320	553	5	easement	easement	NOUN
ftr-320	553	6	between	between	ADP
ftr-320	553	7	kalyn	kalyn	PROPN
ftr-320	553	8	m.	m.	PROPN
ftr-320	553	9	carpenter	carpenter	PROPN
ftr-320	553	10	,	,	PUNCT
ftr-320	553	11	grantor	grantor	NOUN
ftr-320	553	12	,	,	PUNCT
ftr-320	553	13	and	and	CCONJ
ftr-320	553	14	the	the	DET
ftr-320	553	15	greenlands	greenland	NOUN
ftr-320	553	16	reserve	reserve	PROPN
ftr-320	553	17	,	,	PUNCT
ftr-320	553	18	grantee	grantee	PROPN
ftr-320	553	19	,	,	PUNCT
ftr-320	553	20	dated	date	VERB
ftr-320	553	21	december	december	PROPN
ftr-320	553	22	24	24	NUM
ftr-320	553	23	,	,	PUNCT
ftr-320	553	24	2003	2003	NUM
ftr-320	553	25	(	(	PUNCT
ftr-320	553	26	on	on	ADP
ftr-320	553	27	file	file	NOUN
ftr-320	553	28	with	with	ADP
ftr-320	553	29	author	author	NOUN
ftr-320	553	30	)	)	PUNCT
ftr-320	553	31	at	at	ADP
ftr-320	553	32	7	7	NUM
ftr-320	553	33	.	.	NUM
ftr-320	553	34	72	72	NUM
ftr-320	553	35	.	.	PUNCT
ftr-320	554	1	the	the	DET
ftr-320	554	2	proceeds	proceed	NOUN
ftr-320	554	3	regulation	regulation	NOUN
ftr-320	554	4	is	be	AUX
ftr-320	554	5	reproduced	reproduce	VERB
ftr-320	554	6	supra	supra	PROPN
ftr-320	554	7	note	note	PROPN
ftr-320	554	8	15	15	NUM
ftr-320	554	9	.	.	PUNCT
ftr-320	554	10	to	to	PART
ftr-320	554	11	fully	fully	ADV
ftr-320	554	12	comply	comply	VERB
ftr-320	554	13	with	with	ADP
ftr-320	554	14	the	the	DET
ftr-320	554	15	regulations	regulation	NOUN
ftr-320	554	16	,	,	PUNCT
ftr-320	554	17	the	the	DET
ftr-320	554	18	proceeds	proceed	NOUN
ftr-320	554	19	provisions	provision	NOUN
ftr-320	554	20	in	in	ADP
ftr-320	554	21	the	the	DET
ftr-320	554	22	easements	easement	NOUN
ftr-320	554	23	at	at	ADP
ftr-320	554	24	issue	issue	NOUN
ftr-320	554	25	in	in	ADP
ftr-320	554	26	carpenter	carpenter	NOUN
ftr-320	554	27	should	should	AUX
ftr-320	554	28	have	have	AUX
ftr-320	554	29	mandated	mandate	VERB
ftr-320	554	30	that	that	SCONJ
ftr-320	554	31	the	the	DET
ftr-320	554	32	grantee	grantee	NOUN
ftr-320	554	33	use	use	VERB
ftr-320	554	34	its	its	PRON
ftr-320	554	35	share	share	NOUN
ftr-320	554	36	of	of	ADP
ftr-320	554	37	the	the	DET
ftr-320	554	38	proceeds	proceed	NOUN
ftr-320	554	39	following	follow	VERB
ftr-320	554	40	extinguishment	extinguishment	NOUN
ftr-320	554	41	―in	―in	NOUN
ftr-320	554	42	a	a	DET
ftr-320	554	43	manner	manner	NOUN
ftr-320	554	44	consistent	consistent	ADJ
ftr-320	554	45	with	with	ADP
ftr-320	554	46	the	the	DET
ftr-320	554	47	conservation	conservation	NOUN
ftr-320	554	48	purposes	purpose	NOUN
ftr-320	554	49	of	of	ADP
ftr-320	554	50	the	the	DET
ftr-320	554	51	original	original	ADJ
ftr-320	554	52	contribution.‖	contribution.‖	NOUN
ftr-320	554	53	see	see	VERB
ftr-320	554	54	reg	reg	NOUN
ftr-320	554	55	.	.	PUNCT
ftr-320	555	1	§	§	PROPN
ftr-320	555	2	1.170a-14(g)(6)(i	1.170a-14(g)(6)(i	NUM
ftr-320	555	3	)	)	PUNCT
ftr-320	555	4	.	.	PUNCT
ftr-320	556	1	73	73	NUM
ftr-320	556	2	.	.	PUNCT
ftr-320	557	1	see	see	VERB
ftr-320	557	2	,	,	PUNCT
ftr-320	557	3	e.g.	e.g.	ADV
ftr-320	557	4	,	,	PUNCT
ftr-320	557	5	kostarides	kostaride	NOUN
ftr-320	557	6	v.	v.	ADP
ftr-320	557	7	central	central	PROPN
ftr-320	557	8	trust	trust	PROPN
ftr-320	557	9	co.	co.	PROPN
ftr-320	557	10	,	,	PUNCT
ftr-320	557	11	122	122	NUM
ftr-320	557	12	n.w.2d	n.w.2d	ADP
ftr-320	557	13	729	729	NUM
ftr-320	557	14	,	,	PUNCT
ftr-320	557	15	733	733	NUM
ftr-320	557	16	(	(	PUNCT
ftr-320	557	17	1963	1963	NUM
ftr-320	557	18	)	)	PUNCT
ftr-320	557	19	(	(	PUNCT
ftr-320	557	20	language	language	NOUN
ftr-320	557	21	in	in	ADP
ftr-320	557	22	a	a	DET
ftr-320	557	23	will	will	NOUN
ftr-320	557	24	providing	provide	VERB
ftr-320	557	25	that	that	SCONJ
ftr-320	557	26	,	,	PUNCT
ftr-320	557	27	in	in	ADP
ftr-320	557	28	the	the	DET
ftr-320	557	29	event	event	NOUN
ftr-320	557	30	the	the	DET
ftr-320	557	31	donor‘s	donor‘	VERB
ftr-320	557	32	original	original	ADJ
ftr-320	557	33	charitable	charitable	ADJ
ftr-320	557	34	purpose	purpose	NOUN
ftr-320	557	35	becomes	become	VERB
ftr-320	557	36	partially	partially	ADV
ftr-320	557	37	or	or	CCONJ
ftr-320	557	38	wholly	wholly	ADV
ftr-320	557	39	impossible	impossible	ADJ
ftr-320	557	40	,	,	PUNCT
ftr-320	557	41	the	the	DET
ftr-320	557	42	trustee	trustee	NOUN
ftr-320	557	43	shall	shall	AUX
ftr-320	557	44	apply	apply	VERB
ftr-320	557	45	the	the	DET
ftr-320	557	46	funds	fund	NOUN
ftr-320	557	47	to	to	ADP
ftr-320	557	48	other	other	ADJ
ftr-320	557	49	similar	similar	ADJ
ftr-320	557	50	charitable	charitable	ADJ
ftr-320	557	51	purposes	purpose	NOUN
ftr-320	557	52	,	,	PUNCT
ftr-320	557	53	―discloses	―disclose	VERB
ftr-320	557	54	a	a	DET
ftr-320	557	55	very	very	ADV
ftr-320	557	56	decided	decide	VERB
ftr-320	557	57	general	general	ADJ
ftr-320	557	58	charitable	charitable	ADJ
ftr-320	557	59	intent	intent	NOUN
ftr-320	557	60	.	.	PUNCT
ftr-320	558	1	it	it	PRON
ftr-320	558	2	is	be	AUX
ftr-320	558	3	difficult	difficult	ADJ
ftr-320	558	4	to	to	PART
ftr-320	558	5	imagine	imagine	VERB
ftr-320	558	6	how	how	SCONJ
ftr-320	558	7	it	it	PRON
ftr-320	558	8	might	might	AUX
ftr-320	558	9	have	have	AUX
ftr-320	558	10	been	be	AUX
ftr-320	558	11	expressed	express	VERB
ftr-320	558	12	more	more	ADJ
ftr-320	558	13	clearly‖	clearly‖	NOUN
ftr-320	558	14	)	)	PUNCT
ftr-320	558	15	.	.	PUNCT
ftr-320	559	1	state	state	NOUN
ftr-320	559	2	courts	court	NOUN
ftr-320	559	3	are	be	AUX
ftr-320	559	4	likely	likely	ADJ
ftr-320	559	5	to	to	PART
ftr-320	559	6	find	find	VERB
ftr-320	559	7	that	that	SCONJ
ftr-320	559	8	a	a	DET
ftr-320	559	9	conservation	conservation	NOUN
ftr-320	559	10	easement	easement	ADJ
ftr-320	559	11	donor	donor	NOUN
ftr-320	559	12	had	have	VERB
ftr-320	559	13	a	a	DET
ftr-320	559	14	general	general	ADJ
ftr-320	559	15	charitable	charitable	ADJ
ftr-320	559	16	intent	intent	NOUN
ftr-320	559	17	even	even	ADV
ftr-320	559	18	if	if	SCONJ
ftr-320	559	19	the	the	DET
ftr-320	559	20	easement	easement	NOUN
ftr-320	559	21	does	do	AUX
ftr-320	559	22	not	not	PART
ftr-320	559	23	contain	contain	VERB
ftr-320	559	24	a	a	DET
ftr-320	559	25	proceeds	proceed	NOUN
ftr-320	559	26	clause	clause	NOUN
ftr-320	559	27	.	.	PUNCT
ftr-320	560	1	see	see	VERB
ftr-320	560	2	nancy	nancy	PROPN
ftr-320	560	3	a.	a.	PROPN
ftr-320	560	4	mclaughlin	mclaughlin	PROPN
ftr-320	560	5	,	,	PUNCT
ftr-320	560	6	rethinking	rethink	VERB
ftr-320	560	7	the	the	DET
ftr-320	560	8	perpetual	perpetual	ADJ
ftr-320	560	9	nature	nature	NOUN
ftr-320	560	10	of	of	ADP
ftr-320	560	11	conservation	conservation	NOUN
ftr-320	560	12	easements	easement	NOUN
ftr-320	560	13	,	,	PUNCT
ftr-320	560	14	29	29	NUM
ftr-320	560	15	harv	harv	NOUN
ftr-320	560	16	.	.	PUNCT
ftr-320	561	1	envtl	envtl	PROPN
ftr-320	561	2	.	.	PUNCT
ftr-320	562	1	l.	l.	PROPN
ftr-320	562	2	rev	rev	PROPN
ftr-320	562	3	.	.	PROPN
ftr-320	562	4	421	421	NUM
ftr-320	562	5	,	,	PUNCT
ftr-320	562	6	479	479	NUM
ftr-320	562	7	(	(	PUNCT
ftr-320	562	8	2005	2005	NUM
ftr-320	562	9	)	)	PUNCT
ftr-320	562	10	(	(	PUNCT
ftr-320	562	11	explaining	explain	VERB
ftr-320	562	12	that	that	SCONJ
ftr-320	562	13	state	state	NOUN
ftr-320	562	14	courts	court	NOUN
ftr-320	562	15	almost	almost	ADV
ftr-320	562	16	invariably	invariably	ADV
ftr-320	562	17	find	find	VERB
ftr-320	562	18	that	that	SCONJ
ftr-320	562	19	a	a	DET
ftr-320	562	20	donor	donor	NOUN
ftr-320	562	21	had	have	VERB
ftr-320	562	22	a	a	DET
ftr-320	562	23	general	general	ADJ
ftr-320	562	24	charitable	charitable	ADJ
ftr-320	562	25	intent	intent	NOUN
ftr-320	562	26	if	if	SCONJ
ftr-320	562	27	the	the	DET
ftr-320	562	28	gift	gift	NOUN
ftr-320	562	29	fails	fail	VERB
ftr-320	562	30	after	after	SCONJ
ftr-320	562	31	it	it	PRON
ftr-320	562	32	has	have	AUX
ftr-320	562	33	been	be	AUX
ftr-320	562	34	in	in	ADP
ftr-320	562	35	existence	existence	NOUN
ftr-320	562	36	for	for	ADP
ftr-320	562	37	some	some	DET
ftr-320	562	38	period	period	NOUN
ftr-320	562	39	of	of	ADP
ftr-320	562	40	time	time	NOUN
ftr-320	562	41	,	,	PUNCT
ftr-320	562	42	some	some	DET
ftr-320	562	43	states	state	NOUN
ftr-320	562	44	apply	apply	VERB
ftr-320	562	45	a	a	DET
ftr-320	562	46	presumption	presumption	NOUN
ftr-320	562	47	of	of	ADP
ftr-320	562	48	general	general	ADJ
ftr-320	562	49	charitable	charitable	ADJ
ftr-320	562	50	intent	intent	NOUN
ftr-320	562	51	,	,	PUNCT
ftr-320	562	52	and	and	CCONJ
ftr-320	562	53	some	some	DET
ftr-320	562	54	states	state	NOUN
ftr-320	562	55	have	have	AUX
ftr-320	562	56	abolished	abolish	VERB
ftr-320	562	57	the	the	DET
ftr-320	562	58	requirement	requirement	NOUN
ftr-320	562	59	altogether	altogether	ADV
ftr-320	562	60	)	)	PUNCT
ftr-320	562	61	;	;	PUNCT
ftr-320	562	62	restatement	restatement	NOUN
ftr-320	562	63	(	(	PUNCT
ftr-320	562	64	third	third	ADJ
ftr-320	562	65	)	)	PUNCT
ftr-320	562	66	of	of	ADP
ftr-320	562	67	property	property	NOUN
ftr-320	562	68	:	:	PUNCT
ftr-320	562	69	servitudes	servitude	NOUN
ftr-320	562	70	§	§	PROPN
ftr-320	562	71	7.11	7.11	NUM
ftr-320	562	72	cmt	cmt	NOUN
ftr-320	562	73	.	.	PUNCT
ftr-320	563	1	b	b	PROPN
ftr-320	563	2	(	(	PUNCT
ftr-320	563	3	2000	2000	NUM
ftr-320	563	4	)	)	PUNCT
ftr-320	563	5	(	(	PUNCT
ftr-320	563	6	―because	―because	AUX
ftr-320	563	7	conservation	conservation	NOUN
ftr-320	563	8	servitudes	servitude	NOUN
ftr-320	563	9	are	be	AUX
ftr-320	563	10	usually	usually	ADV
ftr-320	563	11	intended	intend	VERB
ftr-320	563	12	to	to	PART
ftr-320	563	13	be	be	AUX
ftr-320	563	14	‗perpetual	‗perpetual	NOUN
ftr-320	563	15	,	,	PUNCT
ftr-320	563	16	‘	'	PUNCT
ftr-320	563	17	finding	find	VERB
ftr-320	563	18	that	that	SCONJ
ftr-320	563	19	the	the	DET
ftr-320	563	20	grantor‘s	grantor‘s	ADJ
ftr-320	563	21	intent	intent	NOUN
ftr-320	563	22	was	be	AUX
ftr-320	563	23	broad	broad	ADJ
ftr-320	563	24	enough	enough	ADV
ftr-320	563	25	to	to	PART
ftr-320	563	26	encompass	encompass	VERB
ftr-320	563	27	a	a	DET
ftr-320	563	28	more	more	ADV
ftr-320	563	29	general	general	ADJ
ftr-320	563	30	conservation	conservation	NOUN
ftr-320	563	31	or	or	CCONJ
ftr-320	563	32	preservation	preservation	NOUN
ftr-320	563	33	purpose	purpose	NOUN
ftr-320	563	34	than	than	SCONJ
ftr-320	563	35	the	the	DET
ftr-320	563	36	particular	particular	ADJ
ftr-320	563	37	use	use	NOUN
ftr-320	563	38	specified	specify	VERB
ftr-320	563	39	in	in	ADP
ftr-320	563	40	the	the	DET
ftr-320	563	41	instrument	instrument	NOUN
ftr-320	563	42	will	will	AUX
ftr-320	563	43	ordinarily	ordinarily	ADV
ftr-320	563	44	be	be	AUX
ftr-320	563	45	justified	justify	VERB
ftr-320	563	46	absent	absent	ADJ
ftr-320	563	47	a	a	DET
ftr-320	563	48	contrary	contrary	ADJ
ftr-320	563	49	provision	provision	NOUN
ftr-320	563	50	in	in	ADP
ftr-320	563	51	the	the	DET
ftr-320	563	52	document	document	NOUN
ftr-320	563	53	creating	create	VERB
ftr-320	563	54	the	the	DET
ftr-320	563	55	servitude‖	servitude‖	NOUN
ftr-320	563	56	)	)	PUNCT
ftr-320	563	57	.	.	PUNCT
ftr-320	564	1	2012	2012	NUM
ftr-320	564	2	]	]	PUNCT
ftr-320	564	3	tax	tax	NOUN
ftr-320	564	4	-	-	PUNCT
ftr-320	564	5	deductible	deductible	ADJ
ftr-320	564	6	conservation	conservation	NOUN
ftr-320	564	7	easements	easement	NOUN
ftr-320	564	8	241	241	NUM
ftr-320	564	9	still	still	ADV
ftr-320	564	10	be	be	AUX
ftr-320	564	11	inapplicable	inapplicable	ADJ
ftr-320	564	12	because	because	SCONJ
ftr-320	564	13	the	the	DET
ftr-320	564	14	deeds	deed	NOUN
ftr-320	564	15	expressly	expressly	ADV
ftr-320	564	16	dictate	dictate	VERB
ftr-320	564	17	what	what	PRON
ftr-320	564	18	should	should	AUX
ftr-320	564	19	be	be	AUX
ftr-320	564	20	done	do	VERB
ftr-320	564	21	if	if	SCONJ
ftr-320	564	22	it	it	PRON
ftr-320	564	23	becomes	become	VERB
ftr-320	564	24	impossible	impossible	ADJ
ftr-320	564	25	to	to	PART
ftr-320	564	26	accomplish	accomplish	VERB
ftr-320	564	27	the	the	DET
ftr-320	564	28	donor‘s	donor‘	VERB
ftr-320	564	29	charitable	charitable	ADJ
ftr-320	564	30	conservation	conservation	NOUN
ftr-320	564	31	purpose	purpose	NOUN
ftr-320	564	32	(	(	PUNCT
ftr-320	564	33	i.e.	i.e.	X
ftr-320	564	34	,	,	PUNCT
ftr-320	564	35	extinguishment	extinguishment	NOUN
ftr-320	564	36	of	of	ADP
ftr-320	564	37	the	the	DET
ftr-320	564	38	easement	easement	NOUN
ftr-320	564	39	by	by	ADP
ftr-320	564	40	judicial	judicial	ADJ
ftr-320	564	41	proceeding	proceeding	NOUN
ftr-320	564	42	or	or	CCONJ
ftr-320	564	43	by	by	ADP
ftr-320	564	44	mutual	mutual	ADJ
ftr-320	564	45	agreement	agreement	NOUN
ftr-320	564	46	of	of	ADP
ftr-320	564	47	the	the	DET
ftr-320	564	48	parties	party	NOUN
ftr-320	564	49	and	and	CCONJ
ftr-320	564	50	payment	payment	NOUN
ftr-320	564	51	of	of	ADP
ftr-320	564	52	a	a	DET
ftr-320	564	53	share	share	NOUN
ftr-320	564	54	of	of	ADP
ftr-320	564	55	proceeds	proceed	NOUN
ftr-320	564	56	to	to	ADP
ftr-320	564	57	greenlands	greenland	NOUN
ftr-320	564	58	)	)	PUNCT
ftr-320	564	59	.	.	PUNCT
ftr-320	565	1	74	74	NUM
ftr-320	566	1	the	the	DET
ftr-320	566	2	cy	cy	PROPN
ftr-320	566	3	pres	pres	PROPN
ftr-320	566	4	doctrine	doctrine	NOUN
ftr-320	566	5	does	do	AUX
ftr-320	566	6	not	not	PART
ftr-320	566	7	trump	trump	VERB
ftr-320	566	8	the	the	DET
ftr-320	566	9	express	express	ADJ
ftr-320	566	10	terms	term	NOUN
ftr-320	566	11	of	of	ADP
ftr-320	566	12	a	a	DET
ftr-320	566	13	restricted	restricted	ADJ
ftr-320	566	14	charitable	charitable	ADJ
ftr-320	566	15	gift	gift	NOUN
ftr-320	566	16	.	.	PUNCT
ftr-320	567	1	rather	rather	ADV
ftr-320	567	2	,	,	PUNCT
ftr-320	567	3	it	it	PRON
ftr-320	567	4	operates	operate	VERB
ftr-320	567	5	as	as	ADP
ftr-320	567	6	a	a	DET
ftr-320	567	7	safety	safety	NOUN
ftr-320	567	8	valve	valve	NOUN
ftr-320	567	9	,	,	PUNCT
ftr-320	567	10	allowing	allow	VERB
ftr-320	567	11	a	a	DET
ftr-320	567	12	court	court	NOUN
ftr-320	567	13	to	to	PART
ftr-320	567	14	step	step	VERB
ftr-320	567	15	in	in	ADV
ftr-320	567	16	and	and	CCONJ
ftr-320	567	17	modify	modify	VERB
ftr-320	567	18	the	the	DET
ftr-320	567	19	purpose	purpose	NOUN
ftr-320	567	20	of	of	ADP
ftr-320	567	21	a	a	DET
ftr-320	567	22	restricted	restricted	ADJ
ftr-320	567	23	gift	gift	NOUN
ftr-320	567	24	if	if	SCONJ
ftr-320	567	25	,	,	PUNCT
ftr-320	567	26	over	over	ADP
ftr-320	567	27	time	time	NOUN
ftr-320	567	28	,	,	PUNCT
ftr-320	567	29	the	the	DET
ftr-320	567	30	donor‘s	donor‘	VERB
ftr-320	567	31	stated	state	VERB
ftr-320	567	32	purpose	purpose	NOUN
ftr-320	567	33	becomes	become	VERB
ftr-320	567	34	impossible	impossible	ADJ
ftr-320	567	35	or	or	CCONJ
ftr-320	567	36	impractical	impractical	ADJ
ftr-320	567	37	and	and	CCONJ
ftr-320	567	38	the	the	DET
ftr-320	567	39	gift	gift	NOUN
ftr-320	567	40	does	do	AUX
ftr-320	567	41	not	not	PART
ftr-320	567	42	dictate	dictate	VERB
ftr-320	567	43	what	what	PRON
ftr-320	567	44	should	should	AUX
ftr-320	567	45	be	be	AUX
ftr-320	567	46	done	do	VERB
ftr-320	567	47	in	in	ADP
ftr-320	567	48	such	such	ADJ
ftr-320	567	49	circumstances	circumstance	NOUN
ftr-320	567	50	.	.	PUNCT
ftr-320	568	1	if	if	SCONJ
ftr-320	568	2	the	the	DET
ftr-320	568	3	gift	gift	NOUN
ftr-320	568	4	does	do	VERB
ftr-320	568	5	state	state	NOUN
ftr-320	568	6	what	what	PRON
ftr-320	568	7	should	should	AUX
ftr-320	568	8	be	be	AUX
ftr-320	568	9	done	do	VERB
ftr-320	568	10	in	in	ADP
ftr-320	568	11	such	such	ADJ
ftr-320	568	12	circumstances	circumstance	NOUN
ftr-320	568	13	,	,	PUNCT
ftr-320	568	14	the	the	DET
ftr-320	568	15	terms	term	NOUN
ftr-320	568	16	of	of	ADP
ftr-320	568	17	the	the	DET
ftr-320	568	18	gift	gift	NOUN
ftr-320	568	19	control	control	NOUN
ftr-320	568	20	.	.	PUNCT
ftr-320	569	1	75	75	NUM
ftr-320	569	2	accordingly	accordingly	ADV
ftr-320	569	3	,	,	PUNCT
ftr-320	569	4	even	even	ADV
ftr-320	569	5	if	if	SCONJ
ftr-320	569	6	the	the	DET
ftr-320	569	7	court	court	NOUN
ftr-320	569	8	had	have	AUX
ftr-320	569	9	found	find	VERB
ftr-320	569	10	that	that	SCONJ
ftr-320	569	11	the	the	DET
ftr-320	569	12	taxpayers	taxpayer	NOUN
ftr-320	569	13	in	in	ADP
ftr-320	569	14	carpenter	carpenter	NOUN
ftr-320	569	15	manifested	manifest	VERB
ftr-320	569	16	a	a	DET
ftr-320	569	17	general	general	ADJ
ftr-320	569	18	charitable	charitable	ADJ
ftr-320	569	19	intent	intent	NOUN
ftr-320	569	20	with	with	ADP
ftr-320	569	21	respect	respect	NOUN
ftr-320	569	22	to	to	ADP
ftr-320	569	23	their	their	PRON
ftr-320	569	24	gifts	gift	NOUN
ftr-320	569	25	of	of	ADP
ftr-320	569	26	the	the	DET
ftr-320	569	27	easements	easement	NOUN
ftr-320	569	28	,	,	PUNCT
ftr-320	569	29	the	the	DET
ftr-320	569	30	cy	cy	PROPN
ftr-320	569	31	pres	pres	PROPN
ftr-320	569	32	doctrine	doctrine	NOUN
ftr-320	569	33	would	would	AUX
ftr-320	569	34	not	not	PART
ftr-320	569	35	operate	operate	VERB
ftr-320	569	36	to	to	PART
ftr-320	569	37	prevent	prevent	VERB
ftr-320	569	38	the	the	DET
ftr-320	569	39	parties	party	NOUN
ftr-320	569	40	from	from	ADP
ftr-320	569	41	exercising	exercise	VERB
ftr-320	569	42	their	their	PRON
ftr-320	569	43	right	right	NOUN
ftr-320	569	44	—	—	PUNCT
ftr-320	569	45	expressly	expressly	ADV
ftr-320	569	46	granted	grant	VERB
ftr-320	569	47	to	to	ADP
ftr-320	569	48	them	they	PRON
ftr-320	569	49	in	in	ADP
ftr-320	569	50	the	the	DET
ftr-320	569	51	deeds	deed	NOUN
ftr-320	569	52	—	—	PUNCT
ftr-320	569	53	to	to	PART
ftr-320	569	54	mutually	mutually	ADV
ftr-320	569	55	agree	agree	VERB
ftr-320	569	56	to	to	PART
ftr-320	569	57	extinguish	extinguish	VERB
ftr-320	569	58	the	the	DET
ftr-320	569	59	easements	easement	NOUN
ftr-320	569	60	.	.	PUNCT
ftr-320	570	1	this	this	PRON
ftr-320	570	2	has	have	VERB
ftr-320	570	3	important	important	ADJ
ftr-320	570	4	ramifications	ramification	NOUN
ftr-320	570	5	for	for	ADP
ftr-320	570	6	tax	tax	NOUN
ftr-320	570	7	-	-	PUNCT
ftr-320	570	8	deductible	deductible	ADJ
ftr-320	570	9	conservation	conservation	NOUN
ftr-320	570	10	easements	easement	NOUN
ftr-320	570	11	.	.	PUNCT
ftr-320	571	1	in	in	ADP
ftr-320	571	2	kaufman	kaufman	PROPN
ftr-320	571	3	ii	ii	PROPN
ftr-320	571	4	,	,	PUNCT
ftr-320	571	5	the	the	DET
ftr-320	571	6	tax	tax	NOUN
ftr-320	571	7	court	court	NOUN
ftr-320	571	8	noted	note	VERB
ftr-320	571	9	that	that	SCONJ
ftr-320	571	10	the	the	DET
ftr-320	571	11	extinguishment	extinguishment	NOUN
ftr-320	571	12	regulation	regulation	NOUN
ftr-320	571	13	―appears	―appear	VERB
ftr-320	571	14	to	to	PART
ftr-320	571	15	be	be	AUX
ftr-320	571	16	a	a	DET
ftr-320	571	17	regulatory	regulatory	ADJ
ftr-320	571	18	version	version	NOUN
ftr-320	571	19	of	of	ADP
ftr-320	571	20	the	the	DET
ftr-320	571	21	doctrine	doctrine	NOUN
ftr-320	571	22	of	of	ADP
ftr-320	571	23	cy	cy	PROPN
ftr-320	571	24	pres.‖	pres.‖	NOUN
ftr-320	571	25	76	76	NUM
ftr-320	571	26	by	by	ADP
ftr-320	571	27	incorporating	incorporate	VERB
ftr-320	571	28	that	that	DET
ftr-320	571	29	regulatory	regulatory	ADJ
ftr-320	571	30	version	version	NOUN
ftr-320	571	31	of	of	ADP
ftr-320	571	32	the	the	DET
ftr-320	571	33	cy	cy	PROPN
ftr-320	571	34	pres	pres	PROPN
ftr-320	571	35	doctrine	doctrine	NOUN
ftr-320	571	36	into	into	ADP
ftr-320	571	37	a	a	DET
ftr-320	571	38	conservation	conservation	NOUN
ftr-320	571	39	easement	easement	NOUN
ftr-320	571	40	deed	deed	NOUN
ftr-320	571	41	,	,	PUNCT
ftr-320	571	42	the	the	DET
ftr-320	571	43	donor	donor	NOUN
ftr-320	571	44	eliminates	eliminate	VERB
ftr-320	571	45	the	the	DET
ftr-320	571	46	need	need	NOUN
ftr-320	571	47	for	for	SCONJ
ftr-320	571	48	the	the	DET
ftr-320	571	49	court	court	NOUN
ftr-320	571	50	to	to	PART
ftr-320	571	51	apply	apply	VERB
ftr-320	571	52	the	the	DET
ftr-320	571	53	state	state	NOUN
ftr-320	571	54	law	law	NOUN
ftr-320	571	55	version	version	NOUN
ftr-320	571	56	of	of	ADP
ftr-320	571	57	the	the	DET
ftr-320	571	58	doctrine	doctrine	NOUN
ftr-320	571	59	to	to	PART
ftr-320	571	60	extinguish	extinguish	VERB
ftr-320	571	61	the	the	DET
ftr-320	571	62	easement	easement	NOUN
ftr-320	571	63	in	in	ADP
ftr-320	571	64	the	the	DET
ftr-320	571	65	event	event	NOUN
ftr-320	571	66	continued	continue	VERB
ftr-320	571	67	use	use	NOUN
ftr-320	571	68	of	of	ADP
ftr-320	571	69	the	the	DET
ftr-320	571	70	property	property	NOUN
ftr-320	571	71	for	for	ADP
ftr-320	571	72	conservation	conservation	NOUN
ftr-320	571	73	purposes	purpose	NOUN
ftr-320	571	74	becomes	become	VERB
ftr-320	571	75	impossible	impossible	ADJ
ftr-320	571	76	or	or	CCONJ
ftr-320	571	77	impractical	impractical	ADJ
ftr-320	571	78	.	.	PUNCT
ftr-320	572	1	the	the	DET
ftr-320	572	2	provisions	provision	NOUN
ftr-320	572	3	of	of	ADP
ftr-320	572	4	the	the	DET
ftr-320	572	5	deed	deed	NOUN
ftr-320	572	6	expressly	expressly	ADV
ftr-320	572	7	dictate	dictate	VERB
ftr-320	572	8	what	what	PRON
ftr-320	572	9	should	should	AUX
ftr-320	572	10	be	be	AUX
ftr-320	572	11	done	do	VERB
ftr-320	572	12	in	in	ADP
ftr-320	572	13	such	such	ADJ
ftr-320	572	14	circumstances	circumstance	NOUN
ftr-320	572	15	,	,	PUNCT
ftr-320	572	16	and	and	CCONJ
ftr-320	572	17	those	those	DET
ftr-320	572	18	provisions	provision	NOUN
ftr-320	572	19	would	would	AUX
ftr-320	572	20	control	control	VERB
ftr-320	572	21	.	.	PUNCT
ftr-320	573	1	77	77	NUM
ftr-320	573	2	74	74	NUM
ftr-320	573	3	.	.	PUNCT
ftr-320	574	1	see	see	VERB
ftr-320	574	2	,	,	PUNCT
ftr-320	574	3	e.g.	e.g.	ADV
ftr-320	574	4	,	,	PUNCT
ftr-320	574	5	kostarides	kostaride	NOUN
ftr-320	574	6	,	,	PUNCT
ftr-320	574	7	122	122	NUM
ftr-320	574	8	n.w	n.w	PROPN
ftr-320	574	9	.	.	PROPN
ftr-320	574	10	2d	2d	PROPN
ftr-320	574	11	at	at	ADP
ftr-320	574	12	733	733	NUM
ftr-320	574	13	(	(	PUNCT
ftr-320	574	14	cy	cy	PROPN
ftr-320	574	15	pres	pre	NOUN
ftr-320	574	16	did	do	AUX
ftr-320	574	17	not	not	PART
ftr-320	574	18	apply	apply	VERB
ftr-320	574	19	because	because	SCONJ
ftr-320	574	20	the	the	DET
ftr-320	574	21	provision	provision	NOUN
ftr-320	574	22	of	of	ADP
ftr-320	574	23	the	the	PRON
ftr-320	574	24	will	will	AUX
ftr-320	574	25	expressly	expressly	ADV
ftr-320	574	26	dictated	dictate	VERB
ftr-320	574	27	what	what	PRON
ftr-320	574	28	should	should	AUX
ftr-320	574	29	be	be	AUX
ftr-320	574	30	done	do	VERB
ftr-320	574	31	with	with	ADP
ftr-320	574	32	the	the	DET
ftr-320	574	33	funds	fund	NOUN
ftr-320	574	34	if	if	SCONJ
ftr-320	574	35	it	it	PRON
ftr-320	574	36	became	become	VERB
ftr-320	574	37	impossible	impossible	ADJ
ftr-320	574	38	to	to	PART
ftr-320	574	39	accomplish	accomplish	VERB
ftr-320	574	40	the	the	DET
ftr-320	574	41	donor‘s	donor‘	VERB
ftr-320	574	42	charitable	charitable	ADJ
ftr-320	574	43	purpose	purpose	NOUN
ftr-320	574	44	in	in	ADP
ftr-320	574	45	the	the	DET
ftr-320	574	46	manner	manner	NOUN
ftr-320	574	47	he	he	PRON
ftr-320	574	48	specified	specify	VERB
ftr-320	574	49	)	)	PUNCT
ftr-320	574	50	.	.	PUNCT
ftr-320	575	1	75	75	NUM
ftr-320	575	2	.	.	PUNCT
ftr-320	576	1	see	see	VERB
ftr-320	576	2	i	i	PRON
ftr-320	576	3	d.	d.	PROPN
ftr-320	576	4	see	see	VERB
ftr-320	576	5	also	also	ADV
ftr-320	576	6	restatement	restatement	VERB
ftr-320	576	7	(	(	PUNCT
ftr-320	576	8	third	third	ADJ
ftr-320	576	9	)	)	PUNCT
ftr-320	576	10	of	of	ADP
ftr-320	576	11	trusts	trust	NOUN
ftr-320	576	12	§	§	PROPN
ftr-320	576	13	67	67	NUM
ftr-320	576	14	(	(	PUNCT
ftr-320	576	15	2003	2003	NUM
ftr-320	576	16	)	)	PUNCT
ftr-320	576	17	(	(	PUNCT
ftr-320	576	18	―unless	―unless	SCONJ
ftr-320	576	19	the	the	DET
ftr-320	576	20	terms	term	NOUN
ftr-320	576	21	of	of	ADP
ftr-320	576	22	the	the	DET
ftr-320	576	23	trust	trust	NOUN
ftr-320	576	24	provide	provide	VERB
ftr-320	576	25	otherwise	otherwise	ADV
ftr-320	576	26	[	[	X
ftr-320	576	27	the	the	DET
ftr-320	576	28	doctrine	doctrine	NOUN
ftr-320	576	29	of	of	ADP
ftr-320	576	30	cy	cy	PROPN
ftr-320	576	31	pres	pre	NOUN
ftr-320	576	32	will	will	AUX
ftr-320	576	33	apply]‖	apply]‖	NUM
ftr-320	576	34	)	)	PUNCT
ftr-320	576	35	(	(	PUNCT
ftr-320	576	36	emphasis	emphasis	NOUN
ftr-320	576	37	added	add	VERB
ftr-320	576	38	)	)	PUNCT
ftr-320	576	39	;	;	PUNCT
ftr-320	577	1	i	i	PROPN
ftr-320	577	2	d.	d.	PROPN
ftr-320	577	3	§	§	PROPN
ftr-320	577	4	67	67	NUM
ftr-320	577	5	cmt	cmt	PROPN
ftr-320	577	6	.	.	PUNCT
ftr-320	578	1	b	b	PROPN
ftr-320	578	2	(	(	PUNCT
ftr-320	578	3	―a	―a	NOUN
ftr-320	578	4	trust	trust	NOUN
ftr-320	578	5	provision	provision	NOUN
ftr-320	578	6	expressing	express	VERB
ftr-320	578	7	the	the	DET
ftr-320	578	8	settlor‘s	settlor‘s	PROPN
ftr-320	578	9	own	own	ADJ
ftr-320	578	10	choice	choice	NOUN
ftr-320	578	11	of	of	ADP
ftr-320	578	12	an	an	DET
ftr-320	578	13	alternative	alternative	ADJ
ftr-320	578	14	charitable	charitable	ADJ
ftr-320	578	15	purpose	purpose	NOUN
ftr-320	578	16	will	will	AUX
ftr-320	578	17	be	be	AUX
ftr-320	578	18	carried	carry	VERB
ftr-320	578	19	out	out	ADP
ftr-320	578	20	,	,	PUNCT
ftr-320	578	21	without	without	ADP
ftr-320	578	22	the	the	DET
ftr-320	578	23	need	need	NOUN
ftr-320	578	24	to	to	PART
ftr-320	578	25	apply	apply	VERB
ftr-320	578	26	the	the	DET
ftr-320	578	27	cy	cy	PROPN
ftr-320	578	28	pres	pres	PROPN
ftr-320	578	29	doctrine	doctrine	NOUN
ftr-320	578	30	.	.	PUNCT
ftr-320	578	31	.	.	PUNCT
ftr-320	578	32	.	.	PUNCT
ftr-320	579	1	.‖	.‖	NOUN
ftr-320	579	2	)	)	PUNCT
ftr-320	579	3	.	.	PUNCT
ftr-320	580	1	76	76	NUM
ftr-320	580	2	.	.	PUNCT
ftr-320	581	1	kaufman	kaufman	PROPN
ftr-320	581	2	ii	ii	PROPN
ftr-320	581	3	,	,	PUNCT
ftr-320	581	4	136	136	NUM
ftr-320	581	5	t.c	t.c	PROPN
ftr-320	581	6	.	.	PROPN
ftr-320	581	7	294	294	NUM
ftr-320	581	8	,	,	PUNCT
ftr-320	581	9	307	307	NUM
ftr-320	581	10	(	(	PUNCT
ftr-320	581	11	2011	2011	NUM
ftr-320	581	12	)	)	PUNCT
ftr-320	581	13	,	,	PUNCT
ftr-320	581	14	vacated	vacate	VERB
ftr-320	581	15	and	and	CCONJ
ftr-320	581	16	remanded	remand	VERB
ftr-320	581	17	in	in	ADP
ftr-320	581	18	part	part	NOUN
ftr-320	581	19	on	on	ADP
ftr-320	581	20	other	other	ADJ
ftr-320	581	21	grounds	ground	NOUN
ftr-320	581	22	,	,	PUNCT
ftr-320	581	23	kaufman	kaufman	PROPN
ftr-320	581	24	iii	iii	PROPN
ftr-320	581	25	,	,	PUNCT
ftr-320	581	26	687	687	NUM
ftr-320	581	27	f.3d	f.3d	NUM
ftr-320	581	28	21	21	NUM
ftr-320	581	29	(	(	PUNCT
ftr-320	581	30	1st	1st	ADJ
ftr-320	581	31	cir	cir	NOUN
ftr-320	581	32	.	.	PROPN
ftr-320	581	33	2012	2012	NUM
ftr-320	581	34	)	)	PUNCT
ftr-320	581	35	.	.	PUNCT
ftr-320	582	1	77	77	NUM
ftr-320	582	2	.	.	PUNCT
ftr-320	583	1	the	the	DET
ftr-320	583	2	state	state	NOUN
ftr-320	583	3	law	law	NOUN
ftr-320	583	4	cy	cy	PROPN
ftr-320	583	5	pres	pres	PROPN
ftr-320	583	6	doctrine	doctrine	NOUN
ftr-320	583	7	might	might	AUX
ftr-320	583	8	continue	continue	VERB
ftr-320	583	9	to	to	PART
ftr-320	583	10	apply	apply	VERB
ftr-320	583	11	to	to	ADP
ftr-320	583	12	such	such	DET
ftr-320	583	13	a	a	DET
ftr-320	583	14	conservation	conservation	NOUN
ftr-320	583	15	easement	easement	NOUN
ftr-320	583	16	in	in	ADP
ftr-320	583	17	one	one	NUM
ftr-320	583	18	circumstance	circumstance	NOUN
ftr-320	583	19	—	—	PUNCT
ftr-320	583	20	if	if	SCONJ
ftr-320	583	21	(	(	PUNCT
ftr-320	583	22	i	i	NOUN
ftr-320	583	23	)	)	PUNCT
ftr-320	583	24	the	the	DET
ftr-320	583	25	stated	state	VERB
ftr-320	583	26	conservation	conservation	NOUN
ftr-320	583	27	purpose	purpose	NOUN
ftr-320	583	28	of	of	ADP
ftr-320	583	29	the	the	DET
ftr-320	583	30	easement	easement	NOUN
ftr-320	583	31	is	be	AUX
ftr-320	583	32	narrow	narrow	ADJ
ftr-320	583	33	(	(	PUNCT
ftr-320	583	34	such	such	ADJ
ftr-320	583	35	as	as	ADP
ftr-320	583	36	to	to	PART
ftr-320	583	37	protect	protect	VERB
ftr-320	583	38	grizzly	grizzly	NOUN
ftr-320	583	39	bear	bear	NOUN
ftr-320	583	40	habitat	habitat	NOUN
ftr-320	583	41	)	)	PUNCT
ftr-320	583	42	,	,	PUNCT
ftr-320	583	43	(	(	PUNCT
ftr-320	583	44	ii	ii	NOUN
ftr-320	583	45	)	)	PUNCT
ftr-320	583	46	continuing	continue	VERB
ftr-320	583	47	to	to	PART
ftr-320	583	48	protect	protect	VERB
ftr-320	583	49	the	the	DET
ftr-320	583	50	subject	subject	ADJ
ftr-320	583	51	property	property	NOUN
ftr-320	583	52	for	for	ADP
ftr-320	583	53	that	that	DET
ftr-320	583	54	narrow	narrow	ADJ
ftr-320	583	55	purpose	purpose	NOUN
ftr-320	583	56	becomes	become	VERB
ftr-320	583	57	impossible	impossible	ADJ
ftr-320	583	58	or	or	CCONJ
ftr-320	583	59	impractical	impractical	ADJ
ftr-320	583	60	due	due	ADJ
ftr-320	583	61	to	to	ADP
ftr-320	583	62	changed	change	VERB
ftr-320	583	63	conditions	condition	NOUN
ftr-320	583	64	,	,	PUNCT
ftr-320	583	65	but	but	CCONJ
ftr-320	583	66	(	(	PUNCT
ftr-320	583	67	iii	iii	X
ftr-320	583	68	)	)	PUNCT
ftr-320	583	69	continuing	continue	VERB
ftr-320	583	70	to	to	PART
ftr-320	583	71	protect	protect	VERB
ftr-320	583	72	the	the	DET
ftr-320	583	73	property	property	NOUN
ftr-320	583	74	for	for	ADP
ftr-320	583	75	other	other	ADJ
ftr-320	583	76	conservation	conservation	NOUN
ftr-320	583	77	purposes	purpose	NOUN
ftr-320	583	78	,	,	PUNCT
ftr-320	583	79	such	such	ADJ
ftr-320	583	80	as	as	ADP
ftr-320	583	81	open	open	ADJ
ftr-320	583	82	space	space	NOUN
ftr-320	583	83	or	or	CCONJ
ftr-320	583	84	for	for	ADP
ftr-320	583	85	public	public	ADJ
ftr-320	583	86	outdoor	outdoor	ADJ
ftr-320	583	87	recreation	recreation	NOUN
ftr-320	583	88	,	,	PUNCT
ftr-320	583	89	is	be	AUX
ftr-320	583	90	not	not	PART
ftr-320	583	91	impossible	impossible	ADJ
ftr-320	583	92	or	or	CCONJ
ftr-320	583	93	impractical	impractical	ADJ
ftr-320	583	94	.	.	PUNCT
ftr-320	584	1	in	in	ADP
ftr-320	584	2	such	such	DET
ftr-320	584	3	a	a	DET
ftr-320	584	4	case	case	NOUN
ftr-320	584	5	,	,	PUNCT
ftr-320	584	6	a	a	DET
ftr-320	584	7	state	state	NOUN
ftr-320	584	8	court	court	NOUN
ftr-320	584	9	might	might	AUX
ftr-320	584	10	apply	apply	VERB
ftr-320	584	11	the	the	DET
ftr-320	584	12	cy	cy	PROPN
ftr-320	584	13	pres	pres	PROPN
ftr-320	584	14	242	242	NUM
ftr-320	584	15	florida	florida	PROPN
ftr-320	584	16	tax	tax	NOUN
ftr-320	584	17	review	review	NOUN
ftr-320	585	1	[	[	X
ftr-320	585	2	vol	vol	NOUN
ftr-320	585	3	.	.	PUNCT
ftr-320	586	1	13:5	13:5	NUM
ftr-320	586	2	c.	c.	NOUN
ftr-320	586	3	conservation	conservation	NOUN
ftr-320	586	4	easements	easement	NOUN
ftr-320	586	5	extinguishable	extinguishable	ADJ
ftr-320	586	6	by	by	ADP
ftr-320	586	7	mutual	mutual	ADJ
ftr-320	586	8	agreement	agreement	NOUN
ftr-320	586	9	are	be	AUX
ftr-320	586	10	not	not	PART
ftr-320	586	11	deductible	deductible	ADJ
ftr-320	586	12	having	having	AUX
ftr-320	586	13	found	find	VERB
ftr-320	586	14	that	that	SCONJ
ftr-320	586	15	the	the	DET
ftr-320	586	16	cy	cy	PROPN
ftr-320	586	17	pres	pres	PROPN
ftr-320	586	18	doctrine	doctrine	NOUN
ftr-320	586	19	did	do	AUX
ftr-320	586	20	not	not	PART
ftr-320	586	21	operate	operate	VERB
ftr-320	586	22	to	to	PART
ftr-320	586	23	prevent	prevent	VERB
ftr-320	586	24	the	the	DET
ftr-320	586	25	parties	party	NOUN
ftr-320	586	26	from	from	ADP
ftr-320	586	27	extinguishing	extinguish	VERB
ftr-320	586	28	the	the	DET
ftr-320	586	29	easements	easement	NOUN
ftr-320	586	30	by	by	ADP
ftr-320	586	31	mutual	mutual	ADJ
ftr-320	586	32	agreement	agreement	NOUN
ftr-320	586	33	,	,	PUNCT
ftr-320	586	34	the	the	DET
ftr-320	586	35	tax	tax	NOUN
ftr-320	586	36	court	court	NOUN
ftr-320	586	37	next	next	ADV
ftr-320	586	38	turned	turn	VERB
ftr-320	586	39	to	to	ADP
ftr-320	586	40	whether	whether	SCONJ
ftr-320	586	41	the	the	DET
ftr-320	586	42	ability	ability	NOUN
ftr-320	586	43	to	to	PART
ftr-320	586	44	extinguish	extinguish	VERB
ftr-320	586	45	a	a	DET
ftr-320	586	46	conservation	conservation	NOUN
ftr-320	586	47	easement	easement	NOUN
ftr-320	586	48	by	by	ADP
ftr-320	586	49	mutual	mutual	ADJ
ftr-320	586	50	agreement	agreement	NOUN
ftr-320	586	51	violates	violate	VERB
ftr-320	586	52	the	the	DET
ftr-320	586	53	requirements	requirement	NOUN
ftr-320	586	54	of	of	ADP
ftr-320	586	55	the	the	DET
ftr-320	586	56	extinguishment	extinguishment	NOUN
ftr-320	586	57	regulation	regulation	NOUN
ftr-320	586	58	.	.	PUNCT
ftr-320	587	1	the	the	DET
ftr-320	587	2	tax	tax	NOUN
ftr-320	587	3	court	court	NOUN
ftr-320	587	4	concluded	conclude	VERB
ftr-320	587	5	that	that	SCONJ
ftr-320	587	6	it	it	PRON
ftr-320	587	7	does	do	VERB
ftr-320	587	8	.	.	PUNCT
ftr-320	588	1	it	it	PRON
ftr-320	588	2	held	hold	VERB
ftr-320	588	3	that	that	SCONJ
ftr-320	588	4	conservation	conservation	NOUN
ftr-320	588	5	easements	easement	NOUN
ftr-320	588	6	that	that	PRON
ftr-320	588	7	may	may	AUX
ftr-320	588	8	be	be	AUX
ftr-320	588	9	extinguished	extinguish	VERB
ftr-320	588	10	by	by	ADP
ftr-320	588	11	mutual	mutual	ADJ
ftr-320	588	12	agreement	agreement	NOUN
ftr-320	588	13	of	of	ADP
ftr-320	588	14	the	the	DET
ftr-320	588	15	parties	party	NOUN
ftr-320	588	16	—	—	PUNCT
ftr-320	588	17	even	even	ADV
ftr-320	588	18	if	if	SCONJ
ftr-320	588	19	subject	subject	ADJ
ftr-320	588	20	to	to	ADP
ftr-320	588	21	a	a	DET
ftr-320	588	22	standard	standard	NOUN
ftr-320	588	23	such	such	ADJ
ftr-320	588	24	as	as	ADP
ftr-320	588	25	―impossibility‖	―impossibility‖	PROPN
ftr-320	588	26	—	—	PUNCT
ftr-320	588	27	fail	fail	VERB
ftr-320	588	28	as	as	ADP
ftr-320	588	29	a	a	DET
ftr-320	588	30	matter	matter	NOUN
ftr-320	588	31	of	of	ADP
ftr-320	588	32	law	law	NOUN
ftr-320	588	33	to	to	PART
ftr-320	588	34	comply	comply	VERB
ftr-320	588	35	with	with	ADP
ftr-320	588	36	the	the	DET
ftr-320	588	37	enforceability	enforceability	NOUN
ftr-320	588	38	in	in	ADP
ftr-320	588	39	perpetuity	perpetuity	NOUN
ftr-320	588	40	requirements	requirement	NOUN
ftr-320	588	41	under	under	ADP
ftr-320	588	42	regulation	regulation	NOUN
ftr-320	588	43	section	section	NOUN
ftr-320	588	44	1.170a-14(g	1.170a-14(g	NUM
ftr-320	588	45	)	)	PUNCT
ftr-320	588	46	and	and	CCONJ
ftr-320	588	47	,	,	PUNCT
ftr-320	588	48	thus	thus	ADV
ftr-320	588	49	,	,	PUNCT
ftr-320	588	50	are	be	AUX
ftr-320	588	51	not	not	PART
ftr-320	588	52	protected	protect	VERB
ftr-320	588	53	in	in	ADP
ftr-320	588	54	perpetuity	perpetuity	NOUN
ftr-320	588	55	as	as	SCONJ
ftr-320	588	56	required	require	VERB
ftr-320	588	57	under	under	ADP
ftr-320	588	58	section	section	NOUN
ftr-320	588	59	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-320	588	60	)	)	PUNCT
ftr-320	588	61	.	.	PUNCT
ftr-320	589	1	78	78	NUM
ftr-320	589	2	although	although	SCONJ
ftr-320	589	3	the	the	DET
ftr-320	589	4	conservation	conservation	NOUN
ftr-320	589	5	easements	easement	VERB
ftr-320	589	6	at	at	ADP
ftr-320	589	7	issue	issue	NOUN
ftr-320	589	8	in	in	ADP
ftr-320	589	9	carpenter	carpenter	NOUN
ftr-320	589	10	expressly	expressly	ADV
ftr-320	589	11	provide	provide	VERB
ftr-320	589	12	that	that	SCONJ
ftr-320	589	13	they	they	PRON
ftr-320	589	14	are	be	AUX
ftr-320	589	15	extinguishable	extinguishable	ADJ
ftr-320	589	16	by	by	ADP
ftr-320	589	17	mutual	mutual	ADJ
ftr-320	589	18	written	write	VERB
ftr-320	589	19	agreement	agreement	NOUN
ftr-320	589	20	of	of	ADP
ftr-320	589	21	the	the	DET
ftr-320	589	22	parties	party	NOUN
ftr-320	589	23	,	,	PUNCT
ftr-320	589	24	the	the	DET
ftr-320	589	25	tax	tax	NOUN
ftr-320	589	26	court‘s	court‘s	PROPN
ftr-320	589	27	analysis	analysis	NOUN
ftr-320	589	28	is	be	AUX
ftr-320	589	29	not	not	PART
ftr-320	589	30	confined	confine	VERB
ftr-320	589	31	to	to	ADP
ftr-320	589	32	such	such	ADJ
ftr-320	589	33	circumstances	circumstance	NOUN
ftr-320	589	34	.	.	PUNCT
ftr-320	590	1	in	in	ADP
ftr-320	590	2	an	an	DET
ftr-320	590	3	earlier	early	ADJ
ftr-320	590	4	portion	portion	NOUN
ftr-320	590	5	of	of	ADP
ftr-320	590	6	the	the	DET
ftr-320	590	7	opinion	opinion	NOUN
ftr-320	590	8	,	,	PUNCT
ftr-320	590	9	the	the	DET
ftr-320	590	10	court	court	NOUN
ftr-320	590	11	explained	explain	VERB
ftr-320	590	12	:	:	PUNCT
ftr-320	590	13	to	to	PART
ftr-320	590	14	determine	determine	VERB
ftr-320	590	15	whether	whether	SCONJ
ftr-320	590	16	the	the	DET
ftr-320	590	17	conservation	conservation	NOUN
ftr-320	590	18	easement	easement	NOUN
ftr-320	590	19	deeds	deed	NOUN
ftr-320	590	20	comply	comply	ADV
ftr-320	590	21	with	with	ADP
ftr-320	590	22	requirements	requirement	NOUN
ftr-320	590	23	for	for	ADP
ftr-320	590	24	the	the	DET
ftr-320	590	25	conservation	conservation	NOUN
ftr-320	590	26	easement	easement	NOUN
ftr-320	590	27	deduction	deduction	NOUN
ftr-320	590	28	under	under	ADP
ftr-320	590	29	federal	federal	ADJ
ftr-320	590	30	tax	tax	NOUN
ftr-320	590	31	law	law	NOUN
ftr-320	590	32	,	,	PUNCT
ftr-320	590	33	we	we	PRON
ftr-320	590	34	must	must	AUX
ftr-320	590	35	look	look	VERB
ftr-320	590	36	to	to	ADP
ftr-320	590	37	state	state	NOUN
ftr-320	590	38	law	law	NOUN
ftr-320	590	39	to	to	PART
ftr-320	590	40	determine	determine	VERB
ftr-320	590	41	the	the	DET
ftr-320	590	42	effect	effect	NOUN
ftr-320	590	43	of	of	ADP
ftr-320	590	44	the	the	DET
ftr-320	590	45	deeds	deed	NOUN
ftr-320	590	46	.	.	PUNCT
ftr-320	591	1	state	state	NOUN
ftr-320	591	2	law	law	NOUN
ftr-320	591	3	determines	determine	VERB
ftr-320	591	4	the	the	DET
ftr-320	591	5	nature	nature	NOUN
ftr-320	591	6	of	of	ADP
ftr-320	591	7	the	the	DET
ftr-320	591	8	property	property	NOUN
ftr-320	591	9	rights	right	NOUN
ftr-320	591	10	,	,	PUNCT
ftr-320	591	11	and	and	CCONJ
ftr-320	591	12	federal	federal	ADJ
ftr-320	591	13	law	law	NOUN
ftr-320	591	14	determines	determine	VERB
ftr-320	591	15	the	the	DET
ftr-320	591	16	appropriate	appropriate	ADJ
ftr-320	591	17	tax	tax	NOUN
ftr-320	591	18	treatment	treatment	NOUN
ftr-320	591	19	of	of	ADP
ftr-320	591	20	those	those	DET
ftr-320	591	21	rights	right	NOUN
ftr-320	591	22	.	.	PUNCT
ftr-320	592	1	79	79	NUM
ftr-320	593	1	the	the	DET
ftr-320	593	2	court	court	NOUN
ftr-320	593	3	then	then	ADV
ftr-320	593	4	looked	look	VERB
ftr-320	593	5	to	to	ADP
ftr-320	593	6	colorado	colorado	PROPN
ftr-320	593	7	law	law	NOUN
ftr-320	593	8	to	to	PART
ftr-320	593	9	determine	determine	VERB
ftr-320	593	10	how	how	SCONJ
ftr-320	593	11	conservation	conservation	NOUN
ftr-320	593	12	easements	easement	NOUN
ftr-320	593	13	may	may	AUX
ftr-320	593	14	be	be	AUX
ftr-320	593	15	extinguished	extinguish	VERB
ftr-320	593	16	and	and	CCONJ
ftr-320	593	17	noted	note	VERB
ftr-320	593	18	that	that	SCONJ
ftr-320	593	19	,	,	PUNCT
ftr-320	593	20	pursuant	pursuant	ADJ
ftr-320	593	21	to	to	ADP
ftr-320	593	22	the	the	DET
ftr-320	593	23	doctrine	doctrine	NOUN
ftr-320	593	24	to	to	PART
ftr-320	593	25	modify	modify	VERB
ftr-320	593	26	the	the	DET
ftr-320	593	27	conservation	conservation	NOUN
ftr-320	593	28	purpose	purpose	NOUN
ftr-320	593	29	of	of	ADP
ftr-320	593	30	the	the	DET
ftr-320	593	31	easement	easement	NOUN
ftr-320	593	32	,	,	PUNCT
ftr-320	593	33	while	while	SCONJ
ftr-320	593	34	leaving	leave	VERB
ftr-320	593	35	the	the	DET
ftr-320	593	36	easement	easement	NOUN
ftr-320	593	37	otherwise	otherwise	ADV
ftr-320	593	38	intact	intact	ADJ
ftr-320	593	39	.	.	PUNCT
ftr-320	594	1	such	such	DET
ftr-320	594	2	a	a	DET
ftr-320	594	3	modification	modification	NOUN
ftr-320	594	4	would	would	AUX
ftr-320	594	5	be	be	AUX
ftr-320	594	6	consistent	consistent	ADJ
ftr-320	594	7	with	with	ADP
ftr-320	594	8	the	the	DET
ftr-320	594	9	extinguishment	extinguishment	NOUN
ftr-320	594	10	regulation	regulation	NOUN
ftr-320	594	11	and	and	CCONJ
ftr-320	594	12	,	,	PUNCT
ftr-320	594	13	by	by	ADP
ftr-320	594	14	extension	extension	NOUN
ftr-320	594	15	,	,	PUNCT
ftr-320	594	16	the	the	DET
ftr-320	594	17	terms	term	NOUN
ftr-320	594	18	of	of	ADP
ftr-320	594	19	a	a	DET
ftr-320	594	20	deed	deed	NOUN
ftr-320	594	21	incorporating	incorporate	VERB
ftr-320	594	22	that	that	DET
ftr-320	594	23	regulation	regulation	NOUN
ftr-320	594	24	.	.	PUNCT
ftr-320	595	1	the	the	DET
ftr-320	595	2	extinguishment	extinguishment	NOUN
ftr-320	595	3	regulation	regulation	NOUN
ftr-320	595	4	does	do	AUX
ftr-320	595	5	not	not	PART
ftr-320	595	6	contemplate	contemplate	VERB
ftr-320	595	7	that	that	SCONJ
ftr-320	595	8	a	a	DET
ftr-320	595	9	tax	tax	NOUN
ftr-320	595	10	-	-	PUNCT
ftr-320	595	11	deductible	deductible	ADJ
ftr-320	595	12	conservation	conservation	NOUN
ftr-320	595	13	easement	easement	NOUN
ftr-320	595	14	will	will	AUX
ftr-320	595	15	be	be	AUX
ftr-320	595	16	extinguished	extinguish	VERB
ftr-320	595	17	if	if	SCONJ
ftr-320	595	18	changed	change	VERB
ftr-320	595	19	conditions	condition	NOUN
ftr-320	595	20	make	make	VERB
ftr-320	595	21	impossible	impossible	ADJ
ftr-320	595	22	or	or	CCONJ
ftr-320	595	23	impractical	impractical	ADJ
ftr-320	595	24	the	the	DET
ftr-320	595	25	continued	continue	VERB
ftr-320	595	26	use	use	NOUN
ftr-320	595	27	of	of	ADP
ftr-320	595	28	the	the	DET
ftr-320	595	29	property	property	NOUN
ftr-320	595	30	for	for	ADP
ftr-320	595	31	a	a	DET
ftr-320	595	32	narrowly	narrowly	ADV
ftr-320	595	33	defined	define	VERB
ftr-320	595	34	conservation	conservation	NOUN
ftr-320	595	35	purpose	purpose	NOUN
ftr-320	595	36	.	.	PUNCT
ftr-320	596	1	rather	rather	ADV
ftr-320	596	2	,	,	PUNCT
ftr-320	596	3	it	it	PRON
ftr-320	596	4	appears	appear	VERB
ftr-320	596	5	to	to	PART
ftr-320	596	6	impose	impose	VERB
ftr-320	596	7	a	a	DET
ftr-320	596	8	much	much	ADV
ftr-320	596	9	higher	high	ADJ
ftr-320	596	10	bar	bar	NOUN
ftr-320	596	11	for	for	ADP
ftr-320	596	12	extinguishment	extinguishment	NOUN
ftr-320	596	13	,	,	PUNCT
ftr-320	596	14	requiring	require	VERB
ftr-320	596	15	that	that	SCONJ
ftr-320	596	16	changed	change	VERB
ftr-320	596	17	conditions	condition	NOUN
ftr-320	596	18	have	have	AUX
ftr-320	596	19	made	make	VERB
ftr-320	596	20	impossible	impossible	ADJ
ftr-320	596	21	or	or	CCONJ
ftr-320	596	22	impractical	impractical	ADJ
ftr-320	596	23	the	the	DET
ftr-320	596	24	continued	continue	VERB
ftr-320	596	25	use	use	NOUN
ftr-320	596	26	of	of	ADP
ftr-320	596	27	the	the	DET
ftr-320	596	28	property	property	NOUN
ftr-320	596	29	for	for	ADP
ftr-320	596	30	―conservation	―conservation	NOUN
ftr-320	596	31	purposes‖	purposes‖	PROPN
ftr-320	596	32	generally	generally	ADV
ftr-320	596	33	.	.	PUNCT
ftr-320	597	1	see	see	VERB
ftr-320	597	2	reg	reg	NOUN
ftr-320	597	3	.	.	PUNCT
ftr-320	598	1	§	§	PROPN
ftr-320	598	2	1.170a14(g)(6)(i	1.170a14(g)(6)(i	NUM
ftr-320	598	3	)	)	PUNCT
ftr-320	598	4	.	.	PUNCT
ftr-320	599	1	the	the	DET
ftr-320	599	2	extinguishment	extinguishment	NOUN
ftr-320	599	3	regulation	regulation	NOUN
ftr-320	599	4	does	do	AUX
ftr-320	599	5	not	not	PART
ftr-320	599	6	,	,	PUNCT
ftr-320	599	7	however	however	ADV
ftr-320	599	8	,	,	PUNCT
ftr-320	599	9	provide	provide	VERB
ftr-320	599	10	a	a	DET
ftr-320	599	11	mechanism	mechanism	NOUN
ftr-320	599	12	for	for	ADP
ftr-320	599	13	the	the	DET
ftr-320	599	14	modification	modification	NOUN
ftr-320	599	15	of	of	ADP
ftr-320	599	16	the	the	DET
ftr-320	599	17	conservation	conservation	NOUN
ftr-320	599	18	purpose	purpose	NOUN
ftr-320	599	19	of	of	ADP
ftr-320	599	20	a	a	DET
ftr-320	599	21	conservation	conservation	NOUN
ftr-320	599	22	easement	easement	NOUN
ftr-320	599	23	while	while	SCONJ
ftr-320	599	24	leaving	leave	VERB
ftr-320	599	25	the	the	DET
ftr-320	599	26	easement	easement	NOUN
ftr-320	599	27	intact	intact	ADJ
ftr-320	599	28	.	.	PUNCT
ftr-320	600	1	it	it	PRON
ftr-320	600	2	only	only	ADV
ftr-320	600	3	addresses	address	VERB
ftr-320	600	4	extinguishment	extinguishment	NOUN
ftr-320	600	5	.	.	PUNCT
ftr-320	601	1	accordingly	accordingly	ADV
ftr-320	601	2	,	,	PUNCT
ftr-320	601	3	the	the	DET
ftr-320	601	4	state	state	NOUN
ftr-320	601	5	law	law	NOUN
ftr-320	601	6	cy	cy	PROPN
ftr-320	601	7	pres	pres	PROPN
ftr-320	601	8	doctrine	doctrine	NOUN
ftr-320	601	9	could	could	AUX
ftr-320	601	10	be	be	AUX
ftr-320	601	11	applied	apply	VERB
ftr-320	601	12	to	to	PART
ftr-320	601	13	modify	modify	VERB
ftr-320	601	14	the	the	DET
ftr-320	601	15	purpose	purpose	NOUN
ftr-320	601	16	of	of	ADP
ftr-320	601	17	the	the	DET
ftr-320	601	18	easement	easement	NOUN
ftr-320	601	19	in	in	ADP
ftr-320	601	20	such	such	DET
ftr-320	601	21	a	a	DET
ftr-320	601	22	circumstance	circumstance	NOUN
ftr-320	601	23	.	.	PUNCT
ftr-320	602	1	78	78	NUM
ftr-320	602	2	.	.	PUNCT
ftr-320	603	1	carpenter	carpenter	PROPN
ftr-320	603	2	v.	v.	PROPN
ftr-320	603	3	commissioner	commissioner	PROPN
ftr-320	603	4	,	,	PUNCT
ftr-320	603	5	103	103	NUM
ftr-320	603	6	t.c.m	t.c.m	NOUN
ftr-320	603	7	.	.	PUNCT
ftr-320	604	1	(	(	PUNCT
ftr-320	604	2	cch	cch	PROPN
ftr-320	604	3	)	)	PUNCT
ftr-320	604	4	1001	1001	NUM
ftr-320	604	5	,	,	PUNCT
ftr-320	604	6	1005	1005	NUM
ftr-320	604	7	,	,	PUNCT
ftr-320	604	8	t.c.m	t.c.m	INTJ
ftr-320	604	9	.	.	PUNCT
ftr-320	605	1	(	(	PUNCT
ftr-320	605	2	ria	ria	PROPN
ftr-320	605	3	)	)	PUNCT
ftr-320	605	4	¶	¶	PROPN
ftr-320	605	5	2012	2012	NUM
ftr-320	605	6	-	-	SYM
ftr-320	605	7	001	001	NUM
ftr-320	605	8	,	,	PUNCT
ftr-320	605	9	7–8	7–8	NUM
ftr-320	605	10	(	(	PUNCT
ftr-320	605	11	2012	2012	NUM
ftr-320	605	12	)	)	PUNCT
ftr-320	605	13	.	.	PUNCT
ftr-320	606	1	79	79	NUM
ftr-320	606	2	.	.	PUNCT
ftr-320	607	1	i	i	PRON
ftr-320	607	2	d.	d.	PROPN
ftr-320	607	3	,	,	PUNCT
ftr-320	607	4	103	103	NUM
ftr-320	607	5	t.c.m	t.c.m	NOUN
ftr-320	607	6	.	.	PUNCT
ftr-320	608	1	(	(	PUNCT
ftr-320	608	2	cch	cch	NOUN
ftr-320	608	3	)	)	PUNCT
ftr-320	608	4	at	at	ADP
ftr-320	608	5	1004	1004	NUM
ftr-320	608	6	,	,	PUNCT
ftr-320	608	7	t.c.m	t.c.m	INTJ
ftr-320	608	8	.	.	PUNCT
ftr-320	609	1	(	(	PUNCT
ftr-320	609	2	ria	ria	PROPN
ftr-320	609	3	)	)	PUNCT
ftr-320	609	4	¶	¶	PROPN
ftr-320	609	5	2012	2012	NUM
ftr-320	609	6	-	-	SYM
ftr-320	609	7	001	001	NUM
ftr-320	609	8	at	at	ADP
ftr-320	609	9	5	5	NUM
ftr-320	609	10	.	.	NOUN
ftr-320	609	11	2012	2012	NUM
ftr-320	609	12	]	]	PUNCT
ftr-320	609	13	tax	tax	NOUN
ftr-320	609	14	-	-	PUNCT
ftr-320	609	15	deductible	deductible	ADJ
ftr-320	609	16	conservation	conservation	NOUN
ftr-320	609	17	easements	easement	NOUN
ftr-320	609	18	243	243	NUM
ftr-320	609	19	colorado	colorado	NOUN
ftr-320	609	20	easement	easement	NOUN
ftr-320	609	21	enabling	enabling	PROPN
ftr-320	609	22	statute	statute	NOUN
ftr-320	609	23	,	,	PUNCT
ftr-320	609	24	―[c]onservation	―[c]onservation	NUM
ftr-320	609	25	easements	easement	NOUN
ftr-320	609	26	in	in	ADP
ftr-320	609	27	gross	gross	ADJ
ftr-320	609	28	may	may	AUX
ftr-320	609	29	,	,	PUNCT
ftr-320	609	30	in	in	ADP
ftr-320	609	31	whole	whole	ADJ
ftr-320	609	32	or	or	CCONJ
ftr-320	609	33	in	in	ADP
ftr-320	609	34	part	part	NOUN
ftr-320	609	35	,	,	PUNCT
ftr-320	609	36	be	be	AUX
ftr-320	609	37	released	release	VERB
ftr-320	609	38	,	,	PUNCT
ftr-320	609	39	terminated	terminate	VERB
ftr-320	609	40	,	,	PUNCT
ftr-320	609	41	extinguished	extinguish	VERB
ftr-320	609	42	,	,	PUNCT
ftr-320	609	43	or	or	CCONJ
ftr-320	609	44	abandoned	abandon	VERB
ftr-320	609	45	by	by	ADP
ftr-320	609	46	merger	merger	NOUN
ftr-320	609	47	with	with	ADP
ftr-320	609	48	the	the	DET
ftr-320	609	49	underlying	underlie	VERB
ftr-320	609	50	fee	fee	NOUN
ftr-320	609	51	interest	interest	NOUN
ftr-320	609	52	.	.	PUNCT
ftr-320	609	53	.	.	PUNCT
ftr-320	610	1	.	.	PUNCT
ftr-320	611	1	or	or	CCONJ
ftr-320	611	2	in	in	ADP
ftr-320	611	3	any	any	DET
ftr-320	611	4	other	other	ADJ
ftr-320	611	5	manner	manner	NOUN
ftr-320	611	6	in	in	ADP
ftr-320	611	7	which	which	PRON
ftr-320	611	8	easements	easement	NOUN
ftr-320	611	9	may	may	AUX
ftr-320	611	10	be	be	AUX
ftr-320	611	11	lawfully	lawfully	ADV
ftr-320	611	12	terminated	terminate	VERB
ftr-320	611	13	,	,	PUNCT
ftr-320	611	14	released	release	VERB
ftr-320	611	15	,	,	PUNCT
ftr-320	611	16	extinguished	extinguished	ADJ
ftr-320	611	17	or	or	CCONJ
ftr-320	611	18	abandoned.‖	abandoned.‖	VERB
ftr-320	611	19	80	80	NUM
ftr-320	611	20	the	the	DET
ftr-320	611	21	court	court	NOUN
ftr-320	611	22	acknowledged	acknowledge	VERB
ftr-320	611	23	that	that	SCONJ
ftr-320	611	24	―conservation	―conservation	NOUN
ftr-320	611	25	easements	easement	NOUN
ftr-320	611	26	may	may	AUX
ftr-320	611	27	be	be	AUX
ftr-320	611	28	extinguished	extinguish	VERB
ftr-320	611	29	through	through	ADP
ftr-320	611	30	many	many	ADJ
ftr-320	611	31	means	mean	NOUN
ftr-320	611	32	under	under	ADP
ftr-320	611	33	colorado	colorado	PROPN
ftr-320	611	34	state	state	NOUN
ftr-320	611	35	law	law	NOUN
ftr-320	611	36	,	,	PUNCT
ftr-320	611	37	including	include	VERB
ftr-320	611	38	by	by	ADP
ftr-320	611	39	mutual	mutual	ADJ
ftr-320	611	40	consent	consent	NOUN
ftr-320	611	41	of	of	ADP
ftr-320	611	42	the	the	DET
ftr-320	611	43	parties.‖	parties.‖	NOUN
ftr-320	611	44	81	81	NUM
ftr-320	611	45	given	give	VERB
ftr-320	611	46	that	that	PRON
ftr-320	611	47	,	,	PUNCT
ftr-320	611	48	is	be	AUX
ftr-320	611	49	there	there	PRON
ftr-320	611	50	a	a	DET
ftr-320	611	51	way	way	NOUN
ftr-320	611	52	in	in	ADP
ftr-320	611	53	states	state	NOUN
ftr-320	611	54	with	with	ADP
ftr-320	611	55	enabling	enable	VERB
ftr-320	611	56	statutes	statute	NOUN
ftr-320	611	57	similar	similar	ADJ
ftr-320	611	58	to	to	ADP
ftr-320	611	59	colorado‘s	colorado‘s	PROPN
ftr-320	611	60	to	to	PART
ftr-320	611	61	comply	comply	VERB
ftr-320	611	62	with	with	ADP
ftr-320	611	63	the	the	DET
ftr-320	611	64	extinguishment	extinguishment	NOUN
ftr-320	611	65	regulation	regulation	NOUN
ftr-320	611	66	?	?	PUNCT
ftr-320	612	1	82	82	NUM
ftr-320	613	1	the	the	DET
ftr-320	613	2	answer	answer	NOUN
ftr-320	613	3	is	be	AUX
ftr-320	613	4	yes	yes	INTJ
ftr-320	613	5	.	.	PUNCT
ftr-320	614	1	if	if	SCONJ
ftr-320	614	2	(	(	PUNCT
ftr-320	614	3	1	1	X
ftr-320	614	4	)	)	PUNCT
ftr-320	614	5	a	a	DET
ftr-320	614	6	conservation	conservation	NOUN
ftr-320	614	7	easement	easement	NOUN
ftr-320	614	8	expressly	expressly	ADV
ftr-320	614	9	provides	provide	VERB
ftr-320	614	10	that	that	SCONJ
ftr-320	614	11	it	it	PRON
ftr-320	614	12	is	be	AUX
ftr-320	614	13	extinguishable	extinguishable	ADJ
ftr-320	614	14	only	only	ADV
ftr-320	614	15	in	in	ADP
ftr-320	614	16	the	the	DET
ftr-320	614	17	manner	manner	NOUN
ftr-320	614	18	provided	provide	VERB
ftr-320	614	19	in	in	ADP
ftr-320	614	20	the	the	DET
ftr-320	614	21	regulations	regulation	NOUN
ftr-320	614	22	(	(	PUNCT
ftr-320	614	23	in	in	ADP
ftr-320	614	24	a	a	DET
ftr-320	614	25	judicial	judicial	ADJ
ftr-320	614	26	proceeding	proceeding	NOUN
ftr-320	614	27	,	,	PUNCT
ftr-320	614	28	upon	upon	SCONJ
ftr-320	614	29	a	a	DET
ftr-320	614	30	finding	finding	NOUN
ftr-320	614	31	that	that	SCONJ
ftr-320	614	32	continued	continue	VERB
ftr-320	614	33	use	use	NOUN
ftr-320	614	34	of	of	ADP
ftr-320	614	35	the	the	DET
ftr-320	614	36	property	property	NOUN
ftr-320	614	37	for	for	ADP
ftr-320	614	38	conservation	conservation	NOUN
ftr-320	614	39	purposes	purpose	NOUN
ftr-320	614	40	has	have	AUX
ftr-320	614	41	become	become	VERB
ftr-320	614	42	impossible	impossible	ADJ
ftr-320	614	43	or	or	CCONJ
ftr-320	614	44	impractical	impractical	ADJ
ftr-320	614	45	,	,	PUNCT
ftr-320	614	46	and	and	CCONJ
ftr-320	614	47	with	with	ADP
ftr-320	614	48	a	a	DET
ftr-320	614	49	payment	payment	NOUN
ftr-320	614	50	of	of	ADP
ftr-320	614	51	at	at	ADP
ftr-320	614	52	least	least	ADJ
ftr-320	614	53	the	the	DET
ftr-320	614	54	required	require	VERB
ftr-320	614	55	minimum	minimum	ADJ
ftr-320	614	56	proportionate	proportionate	ADJ
ftr-320	614	57	share	share	NOUN
ftr-320	614	58	of	of	ADP
ftr-320	614	59	proceeds	proceed	NOUN
ftr-320	614	60	to	to	ADP
ftr-320	614	61	the	the	DET
ftr-320	614	62	holder	holder	NOUN
ftr-320	614	63	to	to	PART
ftr-320	614	64	be	be	AUX
ftr-320	614	65	used	use	VERB
ftr-320	614	66	―in	―in	NOUN
ftr-320	614	67	a	a	DET
ftr-320	614	68	manner	manner	NOUN
ftr-320	614	69	consistent	consistent	ADJ
ftr-320	614	70	with	with	ADP
ftr-320	614	71	the	the	DET
ftr-320	614	72	conservation	conservation	NOUN
ftr-320	614	73	purposes	purpose	NOUN
ftr-320	614	74	of	of	ADP
ftr-320	614	75	the	the	DET
ftr-320	614	76	original	original	ADJ
ftr-320	614	77	contribution‖	contribution‖	NOUN
ftr-320	614	78	)	)	PUNCT
ftr-320	614	79	;	;	PUNCT
ftr-320	614	80	(	(	PUNCT
ftr-320	614	81	2	2	X
ftr-320	614	82	)	)	PUNCT
ftr-320	614	83	that	that	DET
ftr-320	614	84	provision	provision	NOUN
ftr-320	614	85	is	be	AUX
ftr-320	614	86	not	not	PART
ftr-320	614	87	qualified	qualified	ADJ
ftr-320	614	88	in	in	ADP
ftr-320	614	89	any	any	DET
ftr-320	614	90	manner	manner	NOUN
ftr-320	614	91	(	(	PUNCT
ftr-320	614	92	e.g.	e.g.	ADV
ftr-320	614	93	,	,	PUNCT
ftr-320	614	94	by	by	ADP
ftr-320	614	95	other	other	ADJ
ftr-320	614	96	provisions	provision	NOUN
ftr-320	614	97	in	in	ADP
ftr-320	614	98	the	the	DET
ftr-320	614	99	deed	deed	NOUN
ftr-320	614	100	or	or	CCONJ
ftr-320	614	101	an	an	DET
ftr-320	614	102	outside	outside	ADJ
ftr-320	614	103	agreement	agreement	NOUN
ftr-320	614	104	)	)	PUNCT
ftr-320	614	105	;	;	PUNCT
ftr-320	614	106	(	(	PUNCT
ftr-320	614	107	3	3	X
ftr-320	614	108	)	)	PUNCT
ftr-320	614	109	the	the	DET
ftr-320	614	110	state	state	NOUN
ftr-320	614	111	enabling	enable	VERB
ftr-320	614	112	statute	statute	NOUN
ftr-320	614	113	does	do	AUX
ftr-320	614	114	not	not	PART
ftr-320	614	115	preclude	preclude	VERB
ftr-320	614	116	enforcement	enforcement	NOUN
ftr-320	614	117	of	of	ADP
ftr-320	614	118	that	that	DET
ftr-320	614	119	provision	provision	NOUN
ftr-320	614	120	,	,	PUNCT
ftr-320	614	121	83	83	NUM
ftr-320	614	122	80	80	NUM
ftr-320	614	123	.	.	PUNCT
ftr-320	615	1	i	i	PRON
ftr-320	615	2	d.	d.	PROPN
ftr-320	615	3	81	81	NUM
ftr-320	615	4	.	.	PUNCT
ftr-320	616	1	i	i	PRON
ftr-320	616	2	d.	d.	PROPN
ftr-320	616	3	82	82	NUM
ftr-320	616	4	.	.	PUNCT
ftr-320	617	1	see	see	VERB
ftr-320	617	2	mclaughlin	mclaughlin	PROPN
ftr-320	617	3	,	,	PUNCT
ftr-320	617	4	national	national	ADJ
ftr-320	617	5	perpetuity	perpetuity	NOUN
ftr-320	617	6	standards	standard	NOUN
ftr-320	617	7	,	,	PUNCT
ftr-320	617	8	part	part	NOUN
ftr-320	617	9	2	2	NUM
ftr-320	617	10	,	,	PUNCT
ftr-320	617	11	supra	supra	ADJ
ftr-320	617	12	note	note	NOUN
ftr-320	617	13	5	5	NUM
ftr-320	617	14	,	,	PUNCT
ftr-320	617	15	apps	app	NOUN
ftr-320	617	16	.	.	PUNCT
ftr-320	618	1	a	a	DET
ftr-320	618	2	,	,	PUNCT
ftr-320	618	3	b	b	NOUN
ftr-320	618	4	,	,	PUNCT
ftr-320	618	5	for	for	ADP
ftr-320	618	6	a	a	DET
ftr-320	618	7	survey	survey	NOUN
ftr-320	618	8	of	of	ADP
ftr-320	618	9	over	over	ADP
ftr-320	618	10	one	one	NUM
ftr-320	618	11	hundred	hundred	NUM
ftr-320	618	12	state	state	NOUN
ftr-320	618	13	enabling	enable	VERB
ftr-320	618	14	statutes	statute	NOUN
ftr-320	618	15	.	.	PUNCT
ftr-320	619	1	83	83	NUM
ftr-320	619	2	.	.	PUNCT
ftr-320	620	1	in	in	ADP
ftr-320	620	2	most	most	ADJ
ftr-320	620	3	cases	case	NOUN
ftr-320	620	4	,	,	PUNCT
ftr-320	620	5	the	the	DET
ftr-320	620	6	state	state	NOUN
ftr-320	620	7	conservation	conservation	NOUN
ftr-320	620	8	easement	easement	NOUN
ftr-320	620	9	enabling	enable	VERB
ftr-320	620	10	statute	statute	NOUN
ftr-320	620	11	should	should	AUX
ftr-320	620	12	not	not	PART
ftr-320	620	13	preclude	preclude	VERB
ftr-320	620	14	the	the	DET
ftr-320	620	15	enforcement	enforcement	NOUN
ftr-320	620	16	of	of	ADP
ftr-320	620	17	provisions	provision	NOUN
ftr-320	620	18	included	include	VERB
ftr-320	620	19	in	in	ADP
ftr-320	620	20	a	a	DET
ftr-320	620	21	conservation	conservation	NOUN
ftr-320	620	22	easement	easement	NOUN
ftr-320	620	23	deed	deed	NOUN
ftr-320	620	24	to	to	PART
ftr-320	620	25	comply	comply	VERB
ftr-320	620	26	with	with	ADP
ftr-320	620	27	the	the	DET
ftr-320	620	28	federal	federal	ADJ
ftr-320	620	29	tax	tax	NOUN
ftr-320	620	30	law	law	NOUN
ftr-320	620	31	restriction	restriction	NOUN
ftr-320	620	32	on	on	ADP
ftr-320	620	33	transfer	transfer	NOUN
ftr-320	620	34	,	,	PUNCT
ftr-320	620	35	extinguishment	extinguishment	NOUN
ftr-320	620	36	,	,	PUNCT
ftr-320	620	37	division	division	NOUN
ftr-320	620	38	of	of	ADP
ftr-320	620	39	proceeds	proceed	NOUN
ftr-320	620	40	,	,	PUNCT
ftr-320	620	41	and	and	CCONJ
ftr-320	620	42	other	other	ADJ
ftr-320	620	43	requirements	requirement	NOUN
ftr-320	620	44	.	.	PUNCT
ftr-320	621	1	see	see	VERB
ftr-320	621	2	mclaughlin	mclaughlin	PROPN
ftr-320	621	3	,	,	PUNCT
ftr-320	621	4	national	national	ADJ
ftr-320	621	5	perpetuity	perpetuity	NOUN
ftr-320	621	6	standards	standard	NOUN
ftr-320	621	7	,	,	PUNCT
ftr-320	621	8	part	part	NOUN
ftr-320	621	9	2	2	NUM
ftr-320	621	10	,	,	PUNCT
ftr-320	621	11	supra	supra	ADJ
ftr-320	621	12	note	note	NOUN
ftr-320	621	13	5	5	NUM
ftr-320	621	14	,	,	PUNCT
ftr-320	621	15	at	at	ADP
ftr-320	621	16	22–23	22–23	PROPN
ftr-320	621	17	.	.	PUNCT
ftr-320	622	1	one	one	NUM
ftr-320	622	2	can	can	AUX
ftr-320	622	3	,	,	PUNCT
ftr-320	622	4	however	however	ADV
ftr-320	622	5	,	,	PUNCT
ftr-320	622	6	imagine	imagine	VERB
ftr-320	622	7	a	a	DET
ftr-320	622	8	state	state	NOUN
ftr-320	622	9	statute	statute	NOUN
ftr-320	622	10	that	that	PRON
ftr-320	622	11	provides	provide	VERB
ftr-320	622	12	that	that	SCONJ
ftr-320	622	13	all	all	DET
ftr-320	622	14	conservation	conservation	NOUN
ftr-320	622	15	easements	easement	NOUN
ftr-320	622	16	created	create	VERB
ftr-320	622	17	under	under	ADP
ftr-320	622	18	its	its	PRON
ftr-320	622	19	auspices	auspex	NOUN
ftr-320	622	20	may	may	AUX
ftr-320	622	21	be	be	AUX
ftr-320	622	22	transferred	transfer	VERB
ftr-320	622	23	,	,	PUNCT
ftr-320	622	24	released	release	VERB
ftr-320	622	25	,	,	PUNCT
ftr-320	622	26	or	or	CCONJ
ftr-320	622	27	terminated	terminate	VERB
ftr-320	622	28	pursuant	pursuant	ADV
ftr-320	622	29	to	to	ADP
ftr-320	622	30	only	only	ADV
ftr-320	622	31	the	the	DET
ftr-320	622	32	process	process	NOUN
ftr-320	622	33	set	set	VERB
ftr-320	622	34	forth	forth	ADP
ftr-320	622	35	in	in	ADP
ftr-320	622	36	the	the	DET
ftr-320	622	37	statute	statute	NOUN
ftr-320	622	38	and	and	CCONJ
ftr-320	622	39	regardless	regardless	ADV
ftr-320	622	40	of	of	ADP
ftr-320	622	41	the	the	DET
ftr-320	622	42	specific	specific	ADJ
ftr-320	622	43	terms	term	NOUN
ftr-320	622	44	included	include	VERB
ftr-320	622	45	in	in	ADP
ftr-320	622	46	the	the	DET
ftr-320	622	47	deed	deed	NOUN
ftr-320	622	48	.	.	PUNCT
ftr-320	623	1	if	if	SCONJ
ftr-320	623	2	such	such	DET
ftr-320	623	3	a	a	DET
ftr-320	623	4	statute	statute	NOUN
ftr-320	623	5	were	be	AUX
ftr-320	623	6	enacted	enact	VERB
ftr-320	623	7	in	in	ADP
ftr-320	623	8	a	a	DET
ftr-320	623	9	state	state	NOUN
ftr-320	623	10	(	(	PUNCT
ftr-320	623	11	or	or	CCONJ
ftr-320	623	12	if	if	SCONJ
ftr-320	623	13	an	an	DET
ftr-320	623	14	existing	exist	VERB
ftr-320	623	15	state	state	NOUN
ftr-320	623	16	statute	statute	NOUN
ftr-320	623	17	were	be	AUX
ftr-320	623	18	interpreted	interpret	VERB
ftr-320	623	19	to	to	PART
ftr-320	623	20	operate	operate	VERB
ftr-320	623	21	in	in	ADP
ftr-320	623	22	that	that	DET
ftr-320	623	23	fashion	fashion	NOUN
ftr-320	623	24	)	)	PUNCT
ftr-320	623	25	,	,	PUNCT
ftr-320	623	26	conservation	conservation	NOUN
ftr-320	623	27	easements	easement	NOUN
ftr-320	623	28	subject	subject	ADJ
ftr-320	623	29	to	to	ADP
ftr-320	623	30	the	the	DET
ftr-320	623	31	statute	statute	NOUN
ftr-320	623	32	should	should	AUX
ftr-320	623	33	not	not	PART
ftr-320	623	34	be	be	AUX
ftr-320	623	35	eligible	eligible	ADJ
ftr-320	623	36	for	for	ADP
ftr-320	623	37	a	a	DET
ftr-320	623	38	deduction	deduction	NOUN
ftr-320	623	39	because	because	SCONJ
ftr-320	623	40	the	the	DET
ftr-320	623	41	easements	easement	NOUN
ftr-320	623	42	could	could	AUX
ftr-320	623	43	not	not	PART
ftr-320	623	44	satisfy	satisfy	VERB
ftr-320	623	45	the	the	DET
ftr-320	623	46	requirements	requirement	NOUN
ftr-320	623	47	of	of	ADP
ftr-320	623	48	section	section	NOUN
ftr-320	623	49	170(h	170(h	PROPN
ftr-320	623	50	)	)	PUNCT
ftr-320	623	51	and	and	CCONJ
ftr-320	623	52	the	the	DET
ftr-320	623	53	regulations	regulation	NOUN
ftr-320	623	54	regardless	regardless	ADV
ftr-320	623	55	of	of	ADP
ftr-320	623	56	their	their	PRON
ftr-320	623	57	terms	term	NOUN
ftr-320	623	58	.	.	PUNCT
ftr-320	624	1	donors	donor	NOUN
ftr-320	624	2	wishing	wish	VERB
ftr-320	624	3	to	to	PART
ftr-320	624	4	convey	convey	VERB
ftr-320	624	5	easements	easement	NOUN
ftr-320	624	6	eligible	eligible	ADJ
ftr-320	624	7	for	for	ADP
ftr-320	624	8	federal	federal	ADJ
ftr-320	624	9	tax	tax	NOUN
ftr-320	624	10	incentives	incentive	NOUN
ftr-320	624	11	could	could	AUX
ftr-320	624	12	escape	escape	VERB
ftr-320	624	13	the	the	DET
ftr-320	624	14	application	application	NOUN
ftr-320	624	15	of	of	ADP
ftr-320	624	16	such	such	DET
ftr-320	624	17	a	a	DET
ftr-320	624	18	statute	statute	NOUN
ftr-320	624	19	by	by	ADP
ftr-320	624	20	conveying	convey	VERB
ftr-320	624	21	nonstatutory	nonstatutory	ADJ
ftr-320	624	22	appurtenant	appurtenant	NOUN
ftr-320	624	23	easements	easement	NOUN
ftr-320	624	24	(	(	PUNCT
ftr-320	624	25	i.e.	i.e.	X
ftr-320	624	26	,	,	PUNCT
ftr-320	624	27	along	along	ADP
ftr-320	624	28	with	with	ADP
ftr-320	624	29	a	a	DET
ftr-320	624	30	conservation	conservation	NOUN
ftr-320	624	31	easement	easement	NOUN
ftr-320	624	32	drafted	draft	VERB
ftr-320	624	33	to	to	PART
ftr-320	624	34	comply	comply	VERB
ftr-320	624	35	with	with	ADP
ftr-320	624	36	federal	federal	ADJ
ftr-320	624	37	tax	tax	NOUN
ftr-320	624	38	law	law	NOUN
ftr-320	624	39	requirements	requirement	NOUN
ftr-320	624	40	,	,	PUNCT
ftr-320	624	41	the	the	DET
ftr-320	624	42	donor	donor	NOUN
ftr-320	624	43	would	would	AUX
ftr-320	624	44	convey	convey	VERB
ftr-320	624	45	to	to	ADP
ftr-320	624	46	the	the	DET
ftr-320	624	47	donee	donee	NOUN
ftr-320	624	48	a	a	DET
ftr-320	624	49	small	small	ADJ
ftr-320	624	50	―anchor‖	―anchor‖	PROPN
ftr-320	624	51	parcel	parcel	NOUN
ftr-320	624	52	to	to	PART
ftr-320	624	53	which	which	PRON
ftr-320	624	54	the	the	DET
ftr-320	624	55	easement	easement	NOUN
ftr-320	624	56	would	would	AUX
ftr-320	624	57	be	be	AUX
ftr-320	624	58	appurtenant	appurtenant	ADJ
ftr-320	624	59	,	,	PUNCT
ftr-320	624	60	thus	thus	ADV
ftr-320	624	61	ensuring	ensure	VERB
ftr-320	624	62	the	the	DET
ftr-320	624	63	enforceability	enforceability	NOUN
ftr-320	624	64	of	of	ADP
ftr-320	624	65	the	the	DET
ftr-320	624	66	easement	easement	NOUN
ftr-320	624	67	under	under	ADP
ftr-320	624	68	the	the	DET
ftr-320	624	69	common	common	ADJ
ftr-320	624	70	law	law	NOUN
ftr-320	624	71	of	of	ADP
ftr-320	624	72	the	the	DET
ftr-320	624	73	state	state	NOUN
ftr-320	624	74	)	)	PUNCT
ftr-320	624	75	.	.	PUNCT
ftr-320	625	1	see	see	VERB
ftr-320	625	2	nancy	nancy	PROPN
ftr-320	625	3	a.	a.	PROPN
ftr-320	625	4	mclaughlin	mclaughlin	PROPN
ftr-320	625	5	,	,	PUNCT
ftr-320	625	6	condemning	condemn	VERB
ftr-320	625	7	conservation	conservation	NOUN
ftr-320	625	8	easements	easement	NOUN
ftr-320	625	9	:	:	PUNCT
ftr-320	625	10	protecting	protect	VERB
ftr-320	625	11	the	the	DET
ftr-320	625	12	public	public	ADJ
ftr-320	625	13	interest	interest	NOUN
ftr-320	625	14	and	and	CCONJ
ftr-320	625	15	investment	investment	NOUN
ftr-320	625	16	in	in	ADP
ftr-320	625	17	conservation	conservation	NOUN
ftr-320	625	18	,	,	PUNCT
ftr-320	625	19	41	41	NUM
ftr-320	625	20	u.c	u.c	PROPN
ftr-320	625	21	.	.	PROPN
ftr-320	625	22	davis	davis	PROPN
ftr-320	625	23	l.	l.	PROPN
ftr-320	625	24	rev	rev	PROPN
ftr-320	625	25	.	.	PROPN
ftr-320	625	26	1897	1897	NUM
ftr-320	625	27	,	,	PUNCT
ftr-320	625	28	1901–02	1901–02	NUM
ftr-320	625	29	(	(	PUNCT
ftr-320	625	30	2008	2008	NUM
ftr-320	625	31	)	)	PUNCT
ftr-320	625	32	(	(	PUNCT
ftr-320	625	33	noting	note	VERB
ftr-320	625	34	that	that	SCONJ
ftr-320	625	35	this	this	DET
ftr-320	625	36	technique	technique	NOUN
ftr-320	625	37	was	be	AUX
ftr-320	625	38	used	use	VERB
ftr-320	625	39	to	to	PART
ftr-320	625	40	validate	validate	VERB
ftr-320	625	41	conservation	conservation	NOUN
ftr-320	625	42	easements	easement	NOUN
ftr-320	625	43	before	before	ADP
ftr-320	625	44	the	the	DET
ftr-320	625	45	enactment	enactment	NOUN
ftr-320	625	46	of	of	ADP
ftr-320	625	47	state	state	NOUN
ftr-320	625	48	enabling	enable	VERB
ftr-320	625	49	statutes	statute	NOUN
ftr-320	625	50	)	)	PUNCT
ftr-320	625	51	.	.	PUNCT
ftr-320	626	1	244	244	NUM
ftr-320	626	2	florida	florida	PROPN
ftr-320	626	3	tax	tax	NOUN
ftr-320	626	4	review	review	NOUN
ftr-320	626	5	[	[	X
ftr-320	626	6	vol	vol	NOUN
ftr-320	626	7	.	.	PUNCT
ftr-320	627	1	13:5	13:5	NUM
ftr-320	627	2	and	and	CCONJ
ftr-320	627	3	(	(	PUNCT
ftr-320	627	4	4	4	X
ftr-320	627	5	)	)	PUNCT
ftr-320	627	6	the	the	DET
ftr-320	627	7	easement	easement	NOUN
ftr-320	627	8	constitutes	constitute	VERB
ftr-320	627	9	a	a	DET
ftr-320	627	10	restricted	restricted	ADJ
ftr-320	627	11	gift	gift	NOUN
ftr-320	627	12	under	under	ADP
ftr-320	627	13	state	state	NOUN
ftr-320	627	14	law	law	NOUN
ftr-320	627	15	,	,	PUNCT
ftr-320	627	16	84	84	NUM
ftr-320	627	17	then	then	ADV
ftr-320	627	18	the	the	DET
ftr-320	627	19	easement	easement	NOUN
ftr-320	627	20	should	should	AUX
ftr-320	627	21	comply	comply	VERB
ftr-320	627	22	with	with	ADP
ftr-320	627	23	the	the	DET
ftr-320	627	24	extinguishment	extinguishment	NOUN
ftr-320	627	25	requirements	requirement	NOUN
ftr-320	627	26	of	of	ADP
ftr-320	627	27	the	the	DET
ftr-320	627	28	regulations	regulation	NOUN
ftr-320	627	29	.	.	PUNCT
ftr-320	628	1	in	in	ADP
ftr-320	628	2	such	such	DET
ftr-320	628	3	a	a	DET
ftr-320	628	4	case	case	NOUN
ftr-320	628	5	,	,	PUNCT
ftr-320	628	6	although	although	SCONJ
ftr-320	628	7	the	the	DET
ftr-320	628	8	enabling	enable	VERB
ftr-320	628	9	statute	statute	NOUN
ftr-320	628	10	provides	provide	VERB
ftr-320	628	11	that	that	SCONJ
ftr-320	628	12	a	a	DET
ftr-320	628	13	conservation	conservation	NOUN
ftr-320	628	14	easement	easement	NOUN
ftr-320	628	15	may	may	AUX
ftr-320	628	16	be	be	AUX
ftr-320	628	17	released	release	VERB
ftr-320	628	18	or	or	CCONJ
ftr-320	628	19	extinguished	extinguish	VERB
ftr-320	628	20	in	in	ADP
ftr-320	628	21	the	the	DET
ftr-320	628	22	same	same	ADJ
ftr-320	628	23	manner	manner	NOUN
ftr-320	628	24	as	as	ADP
ftr-320	628	25	other	other	ADJ
ftr-320	628	26	easements	easement	NOUN
ftr-320	628	27	,	,	PUNCT
ftr-320	628	28	including	include	VERB
ftr-320	628	29	by	by	ADP
ftr-320	628	30	mutual	mutual	ADJ
ftr-320	628	31	agreement	agreement	NOUN
ftr-320	628	32	of	of	ADP
ftr-320	628	33	the	the	DET
ftr-320	628	34	parties	party	NOUN
ftr-320	628	35	,	,	PUNCT
ftr-320	628	36	the	the	DET
ftr-320	628	37	holder	holder	NOUN
ftr-320	628	38	could	could	AUX
ftr-320	628	39	not	not	PART
ftr-320	628	40	simply	simply	ADV
ftr-320	628	41	agree	agree	VERB
ftr-320	628	42	to	to	PART
ftr-320	628	43	release	release	VERB
ftr-320	628	44	or	or	CCONJ
ftr-320	628	45	extinguish	extinguish	VERB
ftr-320	628	46	the	the	DET
ftr-320	628	47	easement	easement	NOUN
ftr-320	628	48	because	because	SCONJ
ftr-320	628	49	it	it	PRON
ftr-320	628	50	would	would	AUX
ftr-320	628	51	be	be	AUX
ftr-320	628	52	legally	legally	ADV
ftr-320	628	53	bound	bind	VERB
ftr-320	628	54	to	to	PART
ftr-320	628	55	administer	administer	VERB
ftr-320	628	56	the	the	DET
ftr-320	628	57	easement	easement	NOUN
ftr-320	628	58	(	(	PUNCT
ftr-320	628	59	a	a	DET
ftr-320	628	60	restricted	restricted	ADJ
ftr-320	628	61	gift	gift	NOUN
ftr-320	628	62	)	)	PUNCT
ftr-320	628	63	―in	―in	NOUN
ftr-320	628	64	accordance	accordance	NOUN
ftr-320	628	65	with	with	ADP
ftr-320	628	66	the	the	DET
ftr-320	628	67	donor‘s	donor‘	VERB
ftr-320	628	68	precise	precise	ADJ
ftr-320	628	69	directions	direction	NOUN
ftr-320	628	70	and	and	CCONJ
ftr-320	628	71	limitations‖	limitations‖	PROPN
ftr-320	628	72	(	(	PUNCT
ftr-320	628	73	i.e.	i.e.	X
ftr-320	628	74	,	,	PUNCT
ftr-320	628	75	in	in	ADP
ftr-320	628	76	accordance	accordance	NOUN
ftr-320	628	77	with	with	ADP
ftr-320	628	78	the	the	DET
ftr-320	628	79	terms	term	NOUN
ftr-320	628	80	of	of	ADP
ftr-320	628	81	the	the	DET
ftr-320	628	82	deed	deed	NOUN
ftr-320	628	83	)	)	PUNCT
ftr-320	628	84	.	.	PUNCT
ftr-320	628	85	85	85	NUM
ftr-320	628	86	although	although	SCONJ
ftr-320	628	87	state	state	NOUN
ftr-320	628	88	courts	court	NOUN
ftr-320	628	89	should	should	AUX
ftr-320	628	90	recognize	recognize	VERB
ftr-320	628	91	the	the	DET
ftr-320	628	92	restricted	restricted	ADJ
ftr-320	628	93	gift	gift	NOUN
ftr-320	628	94	status	status	NOUN
ftr-320	628	95	of	of	ADP
ftr-320	628	96	tax	tax	NOUN
ftr-320	628	97	-	-	PUNCT
ftr-320	628	98	deductible	deductible	ADJ
ftr-320	628	99	conservation	conservation	NOUN
ftr-320	628	100	easements	easement	NOUN
ftr-320	628	101	,	,	PUNCT
ftr-320	628	102	particularly	particularly	ADV
ftr-320	628	103	after	after	ADP
ftr-320	628	104	carpenter	carpenter	NOUN
ftr-320	628	105	,	,	PUNCT
ftr-320	628	106	there	there	PRON
ftr-320	628	107	is	be	VERB
ftr-320	628	108	a	a	DET
ftr-320	628	109	risk	risk	NOUN
ftr-320	628	110	that	that	SCONJ
ftr-320	628	111	some	some	PRON
ftr-320	628	112	may	may	AUX
ftr-320	628	113	not	not	PART
ftr-320	628	114	.	.	PUNCT
ftr-320	629	1	to	to	PART
ftr-320	629	2	ensure	ensure	VERB
ftr-320	629	3	that	that	SCONJ
ftr-320	629	4	holders	holder	NOUN
ftr-320	629	5	will	will	AUX
ftr-320	629	6	be	be	AUX
ftr-320	629	7	legally	legally	ADV
ftr-320	629	8	bound	bind	VERB
ftr-320	629	9	to	to	PART
ftr-320	629	10	administer	administer	VERB
ftr-320	629	11	such	such	ADJ
ftr-320	629	12	easements	easement	NOUN
ftr-320	629	13	in	in	ADP
ftr-320	629	14	accordance	accordance	NOUN
ftr-320	629	15	with	with	ADP
ftr-320	629	16	their	their	PRON
ftr-320	629	17	stated	state	VERB
ftr-320	629	18	terms	term	NOUN
ftr-320	629	19	and	and	CCONJ
ftr-320	629	20	purposes	purpose	NOUN
ftr-320	629	21	over	over	ADP
ftr-320	629	22	the	the	DET
ftr-320	629	23	long	long	ADJ
ftr-320	629	24	term	term	NOUN
ftr-320	629	25	,	,	PUNCT
ftr-320	629	26	which	which	PRON
ftr-320	629	27	is	be	AUX
ftr-320	629	28	essential	essential	ADJ
ftr-320	629	29	to	to	ADP
ftr-320	629	30	the	the	DET
ftr-320	629	31	success	success	NOUN
ftr-320	629	32	of	of	ADP
ftr-320	629	33	the	the	DET
ftr-320	629	34	tax	tax	NOUN
ftr-320	629	35	incentive	incentive	NOUN
ftr-320	629	36	program	program	NOUN
ftr-320	629	37	,	,	PUNCT
ftr-320	629	38	the	the	DET
ftr-320	629	39	treasury	treasury	PROPN
ftr-320	629	40	department	department	NOUN
ftr-320	629	41	should	should	AUX
ftr-320	629	42	revise	revise	VERB
ftr-320	629	43	the	the	DET
ftr-320	629	44	regulations	regulation	NOUN
ftr-320	629	45	to	to	PART
ftr-320	629	46	mandate	mandate	VERB
ftr-320	629	47	that	that	SCONJ
ftr-320	629	48	a	a	DET
ftr-320	629	49	tax	tax	NOUN
ftr-320	629	50	-	-	PUNCT
ftr-320	629	51	deductible	deductible	ADJ
ftr-320	629	52	conservation	conservation	NOUN
ftr-320	629	53	easement	easement	NOUN
ftr-320	629	54	include	include	VERB
ftr-320	629	55	a	a	DET
ftr-320	629	56	statement	statement	NOUN
ftr-320	629	57	that	that	SCONJ
ftr-320	629	58	the	the	DET
ftr-320	629	59	easement	easement	NOUN
ftr-320	629	60	was	be	AUX
ftr-320	629	61	conveyed	convey	VERB
ftr-320	629	62	,	,	PUNCT
ftr-320	629	63	in	in	ADP
ftr-320	629	64	whole	whole	NOUN
ftr-320	629	65	or	or	CCONJ
ftr-320	629	66	in	in	ADP
ftr-320	629	67	part	part	NOUN
ftr-320	629	68	as	as	ADP
ftr-320	629	69	a	a	DET
ftr-320	629	70	charitable	charitable	ADJ
ftr-320	629	71	gift	gift	NOUN
ftr-320	629	72	for	for	ADP
ftr-320	629	73	a	a	DET
ftr-320	629	74	specific	specific	ADJ
ftr-320	629	75	purpose	purpose	NOUN
ftr-320	629	76	,	,	PUNCT
ftr-320	629	77	the	the	DET
ftr-320	629	78	grantor	grantor	NOUN
ftr-320	629	79	intends	intend	VERB
ftr-320	629	80	to	to	PART
ftr-320	629	81	claim	claim	VERB
ftr-320	629	82	federal	federal	ADJ
ftr-320	629	83	tax	tax	NOUN
ftr-320	629	84	benefits	benefit	NOUN
ftr-320	629	85	as	as	ADP
ftr-320	629	86	a	a	DET
ftr-320	629	87	result	result	NOUN
ftr-320	629	88	of	of	ADP
ftr-320	629	89	the	the	DET
ftr-320	629	90	gift	gift	NOUN
ftr-320	629	91	,	,	PUNCT
ftr-320	629	92	and	and	CCONJ
ftr-320	629	93	the	the	DET
ftr-320	629	94	grantor	grantor	NOUN
ftr-320	629	95	intends	intend	VERB
ftr-320	629	96	that	that	SCONJ
ftr-320	629	97	the	the	DET
ftr-320	629	98	grantor	grantor	NOUN
ftr-320	629	99	and	and	CCONJ
ftr-320	629	100	grantee	grantee	PROPN
ftr-320	629	101	(	(	PUNCT
ftr-320	629	102	and	and	CCONJ
ftr-320	629	103	their	their	PRON
ftr-320	629	104	successors	successor	NOUN
ftr-320	629	105	and	and	CCONJ
ftr-320	629	106	assigns	assign	NOUN
ftr-320	629	107	)	)	PUNCT
ftr-320	629	108	will	will	AUX
ftr-320	629	109	be	be	AUX
ftr-320	629	110	legally	legally	ADV
ftr-320	629	111	bound	bind	VERB
ftr-320	629	112	by	by	ADP
ftr-320	629	113	the	the	DET
ftr-320	629	114	terms	term	NOUN
ftr-320	629	115	of	of	ADP
ftr-320	629	116	the	the	DET
ftr-320	629	117	easement	easement	NOUN
ftr-320	629	118	.	.	PUNCT
ftr-320	630	1	if	if	SCONJ
ftr-320	630	2	this	this	PRON
ftr-320	630	3	were	be	AUX
ftr-320	630	4	done	do	VERB
ftr-320	630	5	,	,	PUNCT
ftr-320	630	6	it	it	PRON
ftr-320	630	7	would	would	AUX
ftr-320	630	8	minimize	minimize	VERB
ftr-320	630	9	the	the	DET
ftr-320	630	10	risk	risk	NOUN
ftr-320	630	11	that	that	PRON
ftr-320	630	12	state	state	NOUN
ftr-320	630	13	court	court	NOUN
ftr-320	630	14	judges	judge	NOUN
ftr-320	630	15	unfamiliar	unfamiliar	ADJ
ftr-320	630	16	with	with	ADP
ftr-320	630	17	the	the	DET
ftr-320	630	18	requirements	requirement	NOUN
ftr-320	630	19	of	of	ADP
ftr-320	630	20	section	section	NOUN
ftr-320	630	21	170(h	170(h	PROPN
ftr-320	630	22	)	)	PUNCT
ftr-320	630	23	and	and	CCONJ
ftr-320	630	24	the	the	DET
ftr-320	630	25	regulations	regulation	NOUN
ftr-320	630	26	might	might	AUX
ftr-320	630	27	fail	fail	VERB
ftr-320	630	28	to	to	PART
ftr-320	630	29	recognize	recognize	VERB
ftr-320	630	30	the	the	DET
ftr-320	630	31	status	status	NOUN
ftr-320	630	32	of	of	ADP
ftr-320	630	33	a	a	DET
ftr-320	630	34	tax	tax	NOUN
ftr-320	630	35	-	-	PUNCT
ftr-320	630	36	deductible	deductible	ADJ
ftr-320	630	37	conservation	conservation	NOUN
ftr-320	630	38	easement	easement	NOUN
ftr-320	630	39	as	as	ADP
ftr-320	630	40	a	a	DET
ftr-320	630	41	restricted	restricted	ADJ
ftr-320	630	42	charitable	charitable	ADJ
ftr-320	630	43	gift	gift	NOUN
ftr-320	630	44	and	and	CCONJ
ftr-320	630	45	the	the	DET
ftr-320	630	46	binding	bind	VERB
ftr-320	630	47	nature	nature	NOUN
ftr-320	630	48	of	of	ADP
ftr-320	630	49	the	the	DET
ftr-320	630	50	restriction	restriction	NOUN
ftr-320	630	51	on	on	ADP
ftr-320	630	52	transfer	transfer	NOUN
ftr-320	630	53	,	,	PUNCT
ftr-320	630	54	extinguishment	extinguishment	NOUN
ftr-320	630	55	,	,	PUNCT
ftr-320	630	56	division	division	NOUN
ftr-320	630	57	of	of	ADP
ftr-320	630	58	proceeds	proceed	NOUN
ftr-320	630	59	,	,	PUNCT
ftr-320	630	60	and	and	CCONJ
ftr-320	630	61	other	other	ADJ
ftr-320	630	62	provisions	provision	NOUN
ftr-320	630	63	included	include	VERB
ftr-320	630	64	in	in	ADP
ftr-320	630	65	the	the	DET
ftr-320	630	66	deed	deed	NOUN
ftr-320	630	67	to	to	PART
ftr-320	630	68	satisfy	satisfy	VERB
ftr-320	630	69	federal	federal	ADJ
ftr-320	630	70	tax	tax	NOUN
ftr-320	630	71	law	law	NOUN
ftr-320	630	72	requirements	requirement	NOUN
ftr-320	630	73	.	.	PUNCT
ftr-320	631	1	in	in	ADP
ftr-320	631	2	the	the	DET
ftr-320	631	3	meantime	meantime	NOUN
ftr-320	631	4	,	,	PUNCT
ftr-320	631	5	cautious	cautious	ADJ
ftr-320	631	6	donors	donor	NOUN
ftr-320	631	7	should	should	AUX
ftr-320	631	8	include	include	VERB
ftr-320	631	9	a	a	DET
ftr-320	631	10	provision	provision	NOUN
ftr-320	631	11	in	in	ADP
ftr-320	631	12	their	their	PRON
ftr-320	631	13	easement	easement	ADJ
ftr-320	631	14	deeds	deed	NOUN
ftr-320	631	15	confirming	confirm	VERB
ftr-320	631	16	that	that	SCONJ
ftr-320	631	17	the	the	DET
ftr-320	631	18	gift	gift	NOUN
ftr-320	631	19	constitutes	constitute	VERB
ftr-320	631	20	a	a	DET
ftr-320	631	21	restricted	restricted	ADJ
ftr-320	631	22	gift	gift	NOUN
ftr-320	631	23	under	under	ADP
ftr-320	631	24	state	state	NOUN
ftr-320	631	25	law	law	NOUN
ftr-320	631	26	.	.	PUNCT
ftr-320	632	1	in	in	ADP
ftr-320	632	2	addition	addition	NOUN
ftr-320	632	3	,	,	PUNCT
ftr-320	632	4	donors	donor	NOUN
ftr-320	632	5	should	should	AUX
ftr-320	632	6	refuse	refuse	VERB
ftr-320	632	7	to	to	PART
ftr-320	632	8	accede	accede	VERB
ftr-320	632	9	to	to	ADP
ftr-320	632	10	the	the	DET
ftr-320	632	11	demand	demand	NOUN
ftr-320	632	12	of	of	ADP
ftr-320	632	13	some	some	DET
ftr-320	632	14	holders	holder	NOUN
ftr-320	632	15	that	that	PRON
ftr-320	632	16	they	they	PRON
ftr-320	632	17	include	include	VERB
ftr-320	632	18	a	a	DET
ftr-320	632	19	provision	provision	NOUN
ftr-320	632	20	in	in	ADP
ftr-320	632	21	their	their	PRON
ftr-320	632	22	conservation	conservation	NOUN
ftr-320	632	23	easement	easement	ADJ
ftr-320	632	24	deeds	deed	NOUN
ftr-320	632	25	stating	state	VERB
ftr-320	632	26	that	that	SCONJ
ftr-320	632	27	the	the	DET
ftr-320	632	28	conveyance	conveyance	NOUN
ftr-320	632	29	does	do	VERB
ftr-320	632	30	not	not	PART
ftr-320	632	31	84	84	NUM
ftr-320	632	32	.	.	PUNCT
ftr-320	633	1	the	the	DET
ftr-320	633	2	uniform	uniform	ADJ
ftr-320	633	3	conservation	conservation	PROPN
ftr-320	633	4	easement	easement	PROPN
ftr-320	633	5	act	act	PROPN
ftr-320	633	6	,	,	PUNCT
ftr-320	633	7	which	which	PRON
ftr-320	633	8	contains	contain	VERB
ftr-320	633	9	language	language	NOUN
ftr-320	633	10	similar	similar	ADJ
ftr-320	633	11	to	to	ADP
ftr-320	633	12	that	that	PRON
ftr-320	633	13	found	find	VERB
ftr-320	633	14	in	in	ADP
ftr-320	633	15	the	the	DET
ftr-320	633	16	colorado	colorado	NOUN
ftr-320	633	17	enabling	enable	VERB
ftr-320	633	18	statute	statute	NOUN
ftr-320	633	19	regarding	regard	VERB
ftr-320	633	20	modification	modification	NOUN
ftr-320	633	21	and	and	CCONJ
ftr-320	633	22	termination	termination	NOUN
ftr-320	633	23	,	,	PUNCT
ftr-320	633	24	explains	explain	VERB
ftr-320	633	25	that	that	SCONJ
ftr-320	633	26	the	the	DET
ftr-320	633	27	act	act	NOUN
ftr-320	633	28	―leaves	―leave	NOUN
ftr-320	633	29	intact	intact	ADJ
ftr-320	633	30	the	the	DET
ftr-320	633	31	existing	exist	VERB
ftr-320	633	32	case	case	NOUN
ftr-320	633	33	and	and	CCONJ
ftr-320	633	34	statute	statute	PROPN
ftr-320	633	35	law	law	NOUN
ftr-320	633	36	of	of	ADP
ftr-320	633	37	adopting	adopt	VERB
ftr-320	633	38	states	state	NOUN
ftr-320	633	39	as	as	SCONJ
ftr-320	633	40	it	it	PRON
ftr-320	633	41	relates	relate	VERB
ftr-320	633	42	to	to	ADP
ftr-320	633	43	the	the	DET
ftr-320	633	44	modification	modification	NOUN
ftr-320	633	45	and	and	CCONJ
ftr-320	633	46	termination	termination	NOUN
ftr-320	633	47	of	of	ADP
ftr-320	633	48	easements	easement	NOUN
ftr-320	633	49	and	and	CCONJ
ftr-320	633	50	the	the	DET
ftr-320	633	51	enforcement	enforcement	NOUN
ftr-320	633	52	of	of	ADP
ftr-320	633	53	charitable	charitable	ADJ
ftr-320	633	54	trusts‖	trusts‖	NOUN
ftr-320	633	55	and	and	CCONJ
ftr-320	633	56	―independently	―independently	ADV
ftr-320	633	57	of	of	ADP
ftr-320	633	58	the	the	DET
ftr-320	633	59	act	act	NOUN
ftr-320	633	60	,	,	PUNCT
ftr-320	633	61	the	the	DET
ftr-320	633	62	attorney	attorney	NOUN
ftr-320	633	63	general	general	NOUN
ftr-320	633	64	could	could	AUX
ftr-320	633	65	have	have	AUX
ftr-320	633	66	standing	stand	VERB
ftr-320	633	67	[	[	PUNCT
ftr-320	633	68	to	to	PART
ftr-320	633	69	enforce	enforce	VERB
ftr-320	633	70	a	a	DET
ftr-320	633	71	conservation	conservation	NOUN
ftr-320	633	72	easement	easement	NOUN
ftr-320	633	73	]	]	PUNCT
ftr-320	633	74	in	in	ADP
ftr-320	633	75	his	his	PRON
ftr-320	633	76	capacity	capacity	NOUN
ftr-320	633	77	as	as	ADP
ftr-320	633	78	supervisor	supervisor	NOUN
ftr-320	633	79	of	of	ADP
ftr-320	633	80	charitable	charitable	ADJ
ftr-320	633	81	trusts.‖	trusts.‖	VERB
ftr-320	633	82	uniform	uniform	ADJ
ftr-320	633	83	conservation	conservation	NOUN
ftr-320	633	84	easement	easement	PROPN
ftr-320	633	85	act	act	NOUN
ftr-320	633	86	§	§	PROPN
ftr-320	633	87	3	3	NUM
ftr-320	633	88	,	,	PUNCT
ftr-320	633	89	cmt	cmt	PROPN
ftr-320	633	90	.	.	PUNCT
ftr-320	634	1	(	(	PUNCT
ftr-320	634	2	2007	2007	NUM
ftr-320	634	3	)	)	PUNCT
ftr-320	634	4	.	.	PUNCT
ftr-320	635	1	for	for	ADP
ftr-320	635	2	a	a	DET
ftr-320	635	3	discussion	discussion	NOUN
ftr-320	635	4	of	of	ADP
ftr-320	635	5	this	this	DET
ftr-320	635	6	aspect	aspect	NOUN
ftr-320	635	7	of	of	ADP
ftr-320	635	8	the	the	DET
ftr-320	635	9	uniform	uniform	ADJ
ftr-320	635	10	conservation	conservation	PROPN
ftr-320	635	11	easement	easement	PROPN
ftr-320	635	12	act	act	PROPN
ftr-320	635	13	,	,	PUNCT
ftr-320	635	14	see	see	VERB
ftr-320	635	15	mclaughlin	mclaughlin	PROPN
ftr-320	635	16	&	&	CCONJ
ftr-320	635	17	weeks	week	NOUN
ftr-320	635	18	,	,	PUNCT
ftr-320	635	19	setting	set	VERB
ftr-320	635	20	the	the	DET
ftr-320	635	21	record	record	NOUN
ftr-320	635	22	straight	straight	ADJ
ftr-320	635	23	,	,	PUNCT
ftr-320	635	24	supra	supra	PROPN
ftr-320	635	25	note	note	NOUN
ftr-320	635	26	41	41	NUM
ftr-320	635	27	,	,	PUNCT
ftr-320	635	28	at	at	ADP
ftr-320	635	29	81–85	81–85	NUM
ftr-320	635	30	.	.	PUNCT
ftr-320	635	31	85	85	NUM
ftr-320	635	32	.	.	PUNCT
ftr-320	636	1	if	if	SCONJ
ftr-320	636	2	a	a	DET
ftr-320	636	3	conservation	conservation	NOUN
ftr-320	636	4	easement	easement	NOUN
ftr-320	636	5	is	be	AUX
ftr-320	636	6	silent	silent	ADJ
ftr-320	636	7	regarding	regard	VERB
ftr-320	636	8	extinguishment	extinguishment	NOUN
ftr-320	636	9	,	,	PUNCT
ftr-320	636	10	but	but	CCONJ
ftr-320	636	11	is	be	AUX
ftr-320	636	12	extinguishable	extinguishable	ADJ
ftr-320	636	13	only	only	ADV
ftr-320	636	14	in	in	ADP
ftr-320	636	15	a	a	DET
ftr-320	636	16	judicial	judicial	ADJ
ftr-320	636	17	proceeding	proceeding	NOUN
ftr-320	636	18	and	and	CCONJ
ftr-320	636	19	upon	upon	SCONJ
ftr-320	636	20	a	a	DET
ftr-320	636	21	finding	finding	NOUN
ftr-320	636	22	of	of	ADP
ftr-320	636	23	impossibility	impossibility	NOUN
ftr-320	636	24	or	or	CCONJ
ftr-320	636	25	impracticality	impracticality	NOUN
ftr-320	636	26	because	because	SCONJ
ftr-320	636	27	it	it	PRON
ftr-320	636	28	is	be	AUX
ftr-320	636	29	a	a	DET
ftr-320	636	30	restricted	restricted	ADJ
ftr-320	636	31	gift	gift	NOUN
ftr-320	636	32	and	and	CCONJ
ftr-320	636	33	cy	cy	PROPN
ftr-320	636	34	pres	pres	PROPN
ftr-320	636	35	applies	apply	VERB
ftr-320	636	36	,	,	PUNCT
ftr-320	636	37	the	the	DET
ftr-320	636	38	easement	easement	NOUN
ftr-320	636	39	should	should	AUX
ftr-320	636	40	satisfy	satisfy	VERB
ftr-320	636	41	the	the	DET
ftr-320	636	42	extinguishment	extinguishment	NOUN
ftr-320	636	43	regulation	regulation	NOUN
ftr-320	636	44	.	.	PUNCT
ftr-320	637	1	2012	2012	NUM
ftr-320	637	2	]	]	PUNCT
ftr-320	637	3	tax	tax	NOUN
ftr-320	637	4	-	-	PUNCT
ftr-320	637	5	deductible	deductible	ADJ
ftr-320	637	6	conservation	conservation	NOUN
ftr-320	637	7	easements	easement	NOUN
ftr-320	637	8	245	245	NUM
ftr-320	637	9	constitute	constitute	VERB
ftr-320	637	10	a	a	DET
ftr-320	637	11	restricted	restricted	ADJ
ftr-320	637	12	gift	gift	NOUN
ftr-320	637	13	(	(	PUNCT
ftr-320	637	14	or	or	CCONJ
ftr-320	637	15	is	be	AUX
ftr-320	637	16	an	an	DET
ftr-320	637	17	unrestricted	unrestricted	ADJ
ftr-320	637	18	gift	gift	NOUN
ftr-320	637	19	)	)	PUNCT
ftr-320	637	20	because	because	SCONJ
ftr-320	637	21	such	such	DET
ftr-320	637	22	a	a	DET
ftr-320	637	23	provision	provision	NOUN
ftr-320	637	24	should	should	AUX
ftr-320	637	25	render	render	VERB
ftr-320	637	26	the	the	DET
ftr-320	637	27	easement	easement	ADJ
ftr-320	637	28	ineligible	ineligible	ADJ
ftr-320	637	29	for	for	ADP
ftr-320	637	30	federal	federal	ADJ
ftr-320	637	31	tax	tax	NOUN
ftr-320	637	32	incentives	incentive	NOUN
ftr-320	637	33	.	.	PUNCT
ftr-320	638	1	86	86	NUM
ftr-320	638	2	d.	d.	PROPN
ftr-320	638	3	extinguishment	extinguishment	PROPN
ftr-320	638	4	regulation	regulation	NOUN
ftr-320	638	5	:	:	PUNCT
ftr-320	638	6	optional	optional	ADJ
ftr-320	638	7	provisions	provision	NOUN
ftr-320	638	8	or	or	CCONJ
ftr-320	638	9	necessary	necessary	ADJ
ftr-320	638	10	restrictions	restriction	NOUN
ftr-320	638	11	?	?	PUNCT
ftr-320	639	1	as	as	SCONJ
ftr-320	639	2	discussed	discuss	VERB
ftr-320	639	3	above	above	ADV
ftr-320	639	4	,	,	PUNCT
ftr-320	639	5	the	the	DET
ftr-320	639	6	tax	tax	NOUN
ftr-320	639	7	court	court	NOUN
ftr-320	639	8	in	in	ADP
ftr-320	639	9	carpenter	carpenter	NOUN
ftr-320	639	10	ruled	rule	VERB
ftr-320	639	11	that	that	SCONJ
ftr-320	639	12	conservation	conservation	NOUN
ftr-320	639	13	easements	easement	NOUN
ftr-320	639	14	extinguishable	extinguishable	ADJ
ftr-320	639	15	by	by	ADP
ftr-320	639	16	mutual	mutual	ADJ
ftr-320	639	17	agreement	agreement	NOUN
ftr-320	639	18	of	of	ADP
ftr-320	639	19	the	the	DET
ftr-320	639	20	parties	party	NOUN
ftr-320	639	21	,	,	PUNCT
ftr-320	639	22	even	even	ADV
ftr-320	639	23	if	if	SCONJ
ftr-320	639	24	subject	subject	ADJ
ftr-320	639	25	to	to	ADP
ftr-320	639	26	a	a	DET
ftr-320	639	27	standard	standard	NOUN
ftr-320	639	28	such	such	ADJ
ftr-320	639	29	as	as	ADP
ftr-320	639	30	impossibility	impossibility	NOUN
ftr-320	639	31	,	,	PUNCT
ftr-320	639	32	fail	fail	VERB
ftr-320	639	33	as	as	ADP
ftr-320	639	34	a	a	DET
ftr-320	639	35	matter	matter	NOUN
ftr-320	639	36	of	of	ADP
ftr-320	639	37	law	law	NOUN
ftr-320	639	38	to	to	PART
ftr-320	639	39	comply	comply	VERB
ftr-320	639	40	with	with	ADP
ftr-320	639	41	the	the	DET
ftr-320	639	42	extinguishment	extinguishment	NOUN
ftr-320	639	43	regulation	regulation	NOUN
ftr-320	639	44	requirements	requirement	NOUN
ftr-320	639	45	.	.	PUNCT
ftr-320	640	1	in	in	ADP
ftr-320	640	2	the	the	DET
ftr-320	640	3	section	section	NOUN
ftr-320	640	4	of	of	ADP
ftr-320	640	5	the	the	DET
ftr-320	640	6	opinion	opinion	NOUN
ftr-320	640	7	containing	contain	VERB
ftr-320	640	8	that	that	DET
ftr-320	640	9	ruling	ruling	NOUN
ftr-320	640	10	,	,	PUNCT
ftr-320	640	11	judge	judge	NOUN
ftr-320	640	12	haines	haine	NOUN
ftr-320	640	13	also	also	ADV
ftr-320	640	14	noted	note	VERB
ftr-320	640	15	,	,	PUNCT
ftr-320	640	16	in	in	ADP
ftr-320	640	17	part	part	NOUN
ftr-320	640	18	,	,	PUNCT
ftr-320	640	19	that	that	SCONJ
ftr-320	640	20	―the	―the	DET
ftr-320	640	21	extinguishment	extinguishment	NOUN
ftr-320	640	22	regulation	regulation	NOUN
ftr-320	640	23	provides	provide	VERB
ftr-320	640	24	taxpayers	taxpayer	NOUN
ftr-320	640	25	with	with	ADP
ftr-320	640	26	a	a	DET
ftr-320	640	27	guide	guide	NOUN
ftr-320	640	28	,	,	PUNCT
ftr-320	640	29	a	a	DET
ftr-320	640	30	safe	safe	ADJ
ftr-320	640	31	harbor	harbor	NOUN
ftr-320	640	32	,	,	PUNCT
ftr-320	640	33	by	by	ADP
ftr-320	640	34	which	which	PRON
ftr-320	640	35	to	to	PART
ftr-320	640	36	create	create	VERB
ftr-320	640	37	the	the	DET
ftr-320	640	38	necessary	necessary	ADJ
ftr-320	640	39	restrictions	restriction	NOUN
ftr-320	640	40	to	to	PART
ftr-320	640	41	guarantee	guarantee	VERB
ftr-320	640	42	protection	protection	NOUN
ftr-320	640	43	of	of	ADP
ftr-320	640	44	the	the	DET
ftr-320	640	45	conservation	conservation	NOUN
ftr-320	640	46	purpose	purpose	NOUN
ftr-320	640	47	in	in	ADP
ftr-320	640	48	perpetuity.‖	perpetuity.‖	PROPN
ftr-320	640	49	87	87	NUM
ftr-320	640	50	that	that	DET
ftr-320	640	51	statement	statement	NOUN
ftr-320	640	52	has	have	AUX
ftr-320	640	53	caused	cause	VERB
ftr-320	640	54	some	some	PRON
ftr-320	640	55	to	to	PART
ftr-320	640	56	argue	argue	VERB
ftr-320	640	57	that	that	SCONJ
ftr-320	640	58	the	the	DET
ftr-320	640	59	provisions	provision	NOUN
ftr-320	640	60	of	of	ADP
ftr-320	640	61	the	the	DET
ftr-320	640	62	extinguishment	extinguishment	NOUN
ftr-320	640	63	and	and	CCONJ
ftr-320	640	64	proceeds	proceed	VERB
ftr-320	640	65	regulations	regulation	NOUN
ftr-320	640	66	should	should	AUX
ftr-320	640	67	be	be	AUX
ftr-320	640	68	considered	consider	VERB
ftr-320	640	69	optional	optional	ADJ
ftr-320	640	70	,	,	PUNCT
ftr-320	640	71	and	and	CCONJ
ftr-320	640	72	states	state	NOUN
ftr-320	640	73	,	,	PUNCT
ftr-320	640	74	localities	locality	NOUN
ftr-320	640	75	,	,	PUNCT
ftr-320	640	76	and	and	CCONJ
ftr-320	640	77	even	even	ADV
ftr-320	640	78	holders	holder	NOUN
ftr-320	640	79	should	should	AUX
ftr-320	640	80	be	be	AUX
ftr-320	640	81	free	free	ADJ
ftr-320	640	82	to	to	PART
ftr-320	640	83	craft	craft	VERB
ftr-320	640	84	their	their	PRON
ftr-320	640	85	own	own	ADJ
ftr-320	640	86	extinguishment	extinguishment	NOUN
ftr-320	640	87	procedures	procedure	NOUN
ftr-320	640	88	.	.	PUNCT
ftr-320	641	1	88	88	NUM
ftr-320	641	2	however	however	ADV
ftr-320	641	3	,	,	PUNCT
ftr-320	641	4	a	a	DET
ftr-320	641	5	more	more	ADV
ftr-320	641	6	narrow	narrow	ADJ
ftr-320	641	7	interpretation	interpretation	NOUN
ftr-320	641	8	of	of	ADP
ftr-320	641	9	judge	judge	PROPN
ftr-320	641	10	haines‘s	haines‘s	PROPN
ftr-320	641	11	statement	statement	NOUN
ftr-320	641	12	is	be	AUX
ftr-320	641	13	called	call	VERB
ftr-320	641	14	for	for	ADP
ftr-320	641	15	when	when	SCONJ
ftr-320	641	16	it	it	PRON
ftr-320	641	17	is	be	AUX
ftr-320	641	18	read	read	VERB
ftr-320	641	19	in	in	ADP
ftr-320	641	20	context	context	NOUN
ftr-320	641	21	and	and	CCONJ
ftr-320	641	22	in	in	ADP
ftr-320	641	23	light	light	NOUN
ftr-320	641	24	of	of	ADP
ftr-320	641	25	(	(	PUNCT
ftr-320	641	26	1	1	X
ftr-320	641	27	)	)	PUNCT
ftr-320	641	28	the	the	DET
ftr-320	641	29	history	history	NOUN
ftr-320	641	30	of	of	ADP
ftr-320	641	31	the	the	DET
ftr-320	641	32	deduction	deduction	NOUN
ftr-320	641	33	provision	provision	NOUN
ftr-320	641	34	;	;	PUNCT
ftr-320	641	35	(	(	PUNCT
ftr-320	641	36	2	2	X
ftr-320	641	37	)	)	PUNCT
ftr-320	641	38	other	other	ADJ
ftr-320	641	39	tax	tax	NOUN
ftr-320	641	40	court	court	NOUN
ftr-320	641	41	cases	case	NOUN
ftr-320	641	42	addressing	address	VERB
ftr-320	641	43	the	the	DET
ftr-320	641	44	extinguishment	extinguishment	NOUN
ftr-320	641	45	regulation	regulation	NOUN
ftr-320	641	46	;	;	PUNCT
ftr-320	641	47	(	(	PUNCT
ftr-320	641	48	3	3	X
ftr-320	641	49	)	)	PUNCT
ftr-320	641	50	the	the	DET
ftr-320	641	51	regulations	regulation	NOUN
ftr-320	641	52	as	as	ADP
ftr-320	641	53	a	a	DET
ftr-320	641	54	whole	whole	NOUN
ftr-320	641	55	;	;	PUNCT
ftr-320	641	56	and	and	CCONJ
ftr-320	641	57	(	(	PUNCT
ftr-320	641	58	4	4	X
ftr-320	641	59	)	)	PUNCT
ftr-320	641	60	the	the	DET
ftr-320	641	61	reasons	reason	NOUN
ftr-320	641	62	underlying	underlie	VERB
ftr-320	641	63	the	the	DET
ftr-320	641	64	provisions	provision	NOUN
ftr-320	641	65	addressing	address	VERB
ftr-320	641	66	extinguishment	extinguishment	NOUN
ftr-320	641	67	in	in	ADP
ftr-320	641	68	the	the	DET
ftr-320	641	69	regulations	regulation	NOUN
ftr-320	641	70	.	.	PUNCT
ftr-320	642	1	part	part	NOUN
ftr-320	642	2	ii.d.1	ii.d.1	PROPN
ftr-320	642	3	below	below	ADP
ftr-320	642	4	examines	examine	NOUN
ftr-320	642	5	judge	judge	VERB
ftr-320	642	6	haines‘s	haines‘s	PROPN
ftr-320	642	7	statement	statement	NOUN
ftr-320	642	8	in	in	ADP
ftr-320	642	9	context	context	NOUN
ftr-320	642	10	and	and	CCONJ
ftr-320	642	11	in	in	ADP
ftr-320	642	12	light	light	NOUN
ftr-320	642	13	of	of	ADP
ftr-320	642	14	the	the	DET
ftr-320	642	15	foregoing	forego	VERB
ftr-320	642	16	sources	source	NOUN
ftr-320	642	17	and	and	CCONJ
ftr-320	642	18	reasons	reason	NOUN
ftr-320	642	19	.	.	PUNCT
ftr-320	643	1	it	it	PRON
ftr-320	643	2	concludes	conclude	VERB
ftr-320	643	3	that	that	SCONJ
ftr-320	643	4	the	the	DET
ftr-320	643	5	provisions	provision	NOUN
ftr-320	643	6	of	of	ADP
ftr-320	643	7	the	the	DET
ftr-320	643	8	extinguishment	extinguishment	NOUN
ftr-320	643	9	and	and	CCONJ
ftr-320	643	10	proceeds	proceed	VERB
ftr-320	643	11	regulations	regulation	NOUN
ftr-320	643	12	should	should	AUX
ftr-320	643	13	be	be	AUX
ftr-320	643	14	viewed	view	VERB
ftr-320	643	15	,	,	PUNCT
ftr-320	643	16	not	not	PART
ftr-320	643	17	as	as	ADV
ftr-320	643	18	optional	optional	ADJ
ftr-320	643	19	,	,	PUNCT
ftr-320	643	20	but	but	CCONJ
ftr-320	643	21	as	as	ADP
ftr-320	643	22	imposing	impose	VERB
ftr-320	643	23	―the	―the	DET
ftr-320	643	24	necessary	necessary	ADJ
ftr-320	643	25	restrictions‖	restrictions‖	NOUN
ftr-320	643	26	on	on	ADP
ftr-320	643	27	extinguishment	extinguishment	NOUN
ftr-320	643	28	.	.	PUNCT
ftr-320	644	1	it	it	PRON
ftr-320	644	2	further	far	ADV
ftr-320	644	3	explains	explain	VERB
ftr-320	644	4	that	that	SCONJ
ftr-320	644	5	those	those	DET
ftr-320	644	6	regulations	regulation	NOUN
ftr-320	644	7	should	should	AUX
ftr-320	644	8	be	be	AUX
ftr-320	644	9	viewed	view	VERB
ftr-320	644	10	as	as	ADP
ftr-320	644	11	providing	provide	VERB
ftr-320	644	12	taxpayers	taxpayer	NOUN
ftr-320	644	13	with	with	ADP
ftr-320	644	14	safe	safe	ADJ
ftr-320	644	15	harbor	harbor	NOUN
ftr-320	644	16	language	language	NOUN
ftr-320	644	17	or	or	CCONJ
ftr-320	644	18	a	a	DET
ftr-320	644	19	blueprint	blueprint	NOUN
ftr-320	644	20	by	by	ADP
ftr-320	644	21	which	which	PRON
ftr-320	644	22	to	to	PART
ftr-320	644	23	build	build	VERB
ftr-320	644	24	a	a	DET
ftr-320	644	25	conservation	conservation	NOUN
ftr-320	644	26	easement	easement	NOUN
ftr-320	644	27	that	that	PRON
ftr-320	644	28	addresses	address	VERB
ftr-320	644	29	extinguishment	extinguishment	NOUN
ftr-320	644	30	in	in	ADP
ftr-320	644	31	a	a	DET
ftr-320	644	32	manner	manner	NOUN
ftr-320	644	33	that	that	PRON
ftr-320	644	34	satisfies	satisfy	VERB
ftr-320	644	35	section	section	NOUN
ftr-320	644	36	170(h)‘s	170(h)‘s	NUM
ftr-320	644	37	protected	protect	VERB
ftr-320	644	38	-	-	PUNCT
ftr-320	644	39	in	in	ADP
ftr-320	644	40	-	-	PUNCT
ftr-320	644	41	perpetuity	perpetuity	NOUN
ftr-320	644	42	requirement	requirement	NOUN
ftr-320	644	43	.	.	PUNCT
ftr-320	645	1	86	86	NUM
ftr-320	645	2	.	.	PUNCT
ftr-320	646	1	a	a	DET
ftr-320	646	2	few	few	ADJ
ftr-320	646	3	holders	holder	NOUN
ftr-320	646	4	have	have	AUX
ftr-320	646	5	been	be	AUX
ftr-320	646	6	insisting	insist	VERB
ftr-320	646	7	on	on	ADP
ftr-320	646	8	this	this	DET
ftr-320	646	9	provision	provision	NOUN
ftr-320	646	10	in	in	ADP
ftr-320	646	11	an	an	DET
ftr-320	646	12	attempt	attempt	NOUN
ftr-320	646	13	both	both	PRON
ftr-320	646	14	to	to	PART
ftr-320	646	15	prevent	prevent	VERB
ftr-320	646	16	the	the	DET
ftr-320	646	17	holder	holder	NOUN
ftr-320	646	18	from	from	ADP
ftr-320	646	19	being	be	AUX
ftr-320	646	20	legally	legally	ADV
ftr-320	646	21	bound	bind	VERB
ftr-320	646	22	to	to	PART
ftr-320	646	23	administer	administer	VERB
ftr-320	646	24	the	the	DET
ftr-320	646	25	easement	easement	NOUN
ftr-320	646	26	in	in	ADP
ftr-320	646	27	accordance	accordance	NOUN
ftr-320	646	28	with	with	ADP
ftr-320	646	29	its	its	PRON
ftr-320	646	30	terms	term	NOUN
ftr-320	646	31	and	and	CCONJ
ftr-320	646	32	purposes	purpose	NOUN
ftr-320	646	33	over	over	ADP
ftr-320	646	34	the	the	DET
ftr-320	646	35	long	long	ADJ
ftr-320	646	36	term	term	NOUN
ftr-320	646	37	and	and	CCONJ
ftr-320	646	38	to	to	PART
ftr-320	646	39	prevent	prevent	VERB
ftr-320	646	40	the	the	DET
ftr-320	646	41	state	state	NOUN
ftr-320	646	42	attorney	attorney	NOUN
ftr-320	646	43	general	general	NOUN
ftr-320	646	44	from	from	ADP
ftr-320	646	45	having	have	VERB
ftr-320	646	46	standing	stand	VERB
ftr-320	646	47	to	to	PART
ftr-320	646	48	call	call	VERB
ftr-320	646	49	the	the	DET
ftr-320	646	50	holder	holder	NOUN
ftr-320	646	51	to	to	PART
ftr-320	646	52	account	account	VERB
ftr-320	646	53	for	for	ADP
ftr-320	646	54	failing	fail	VERB
ftr-320	646	55	to	to	PART
ftr-320	646	56	do	do	VERB
ftr-320	646	57	so	so	ADV
ftr-320	646	58	.	.	PUNCT
ftr-320	647	1	87	87	NUM
ftr-320	647	2	.	.	PUNCT
ftr-320	648	1	carpenter	carpenter	PROPN
ftr-320	648	2	v.	v.	PROPN
ftr-320	648	3	commissioner	commissioner	PROPN
ftr-320	648	4	,	,	PUNCT
ftr-320	648	5	103	103	NUM
ftr-320	648	6	t.c.m	t.c.m	NOUN
ftr-320	648	7	.	.	PUNCT
ftr-320	649	1	(	(	PUNCT
ftr-320	649	2	cch	cch	PROPN
ftr-320	649	3	)	)	PUNCT
ftr-320	649	4	1001	1001	NUM
ftr-320	649	5	,	,	PUNCT
ftr-320	649	6	1005	1005	NUM
ftr-320	649	7	,	,	PUNCT
ftr-320	649	8	t.c.m	t.c.m	INTJ
ftr-320	649	9	.	.	PUNCT
ftr-320	650	1	(	(	PUNCT
ftr-320	650	2	ria	ria	PROPN
ftr-320	650	3	)	)	PUNCT
ftr-320	650	4	¶	¶	PROPN
ftr-320	650	5	2012	2012	NUM
ftr-320	650	6	-	-	SYM
ftr-320	650	7	001	001	NUM
ftr-320	650	8	,	,	PUNCT
ftr-320	650	9	7	7	NUM
ftr-320	650	10	(	(	PUNCT
ftr-320	650	11	2012	2012	NUM
ftr-320	650	12	)	)	PUNCT
ftr-320	650	13	.	.	PUNCT
ftr-320	651	1	88	88	NUM
ftr-320	651	2	.	.	PUNCT
ftr-320	651	3	see	see	VERB
ftr-320	651	4	jessica	jessica	PROPN
ftr-320	651	5	e.	e.	PROPN
ftr-320	651	6	jay	jay	PROPN
ftr-320	651	7	,	,	PUNCT
ftr-320	651	8	when	when	SCONJ
ftr-320	651	9	perpetual	perpetual	ADJ
ftr-320	651	10	is	be	AUX
ftr-320	651	11	not	not	PART
ftr-320	651	12	forever	forever	ADV
ftr-320	651	13	:	:	PUNCT
ftr-320	651	14	the	the	DET
ftr-320	651	15	challenge	challenge	NOUN
ftr-320	651	16	of	of	ADP
ftr-320	651	17	changing	change	VERB
ftr-320	651	18	conditions	condition	NOUN
ftr-320	651	19	,	,	PUNCT
ftr-320	651	20	amendment	amendment	NOUN
ftr-320	651	21	and	and	CCONJ
ftr-320	651	22	termination	termination	NOUN
ftr-320	651	23	of	of	ADP
ftr-320	651	24	perpetual	perpetual	ADJ
ftr-320	651	25	conservation	conservation	NOUN
ftr-320	651	26	easements	easement	NOUN
ftr-320	651	27	,	,	PUNCT
ftr-320	651	28	36	36	NUM
ftr-320	651	29	harv	harv	NOUN
ftr-320	651	30	.	.	PUNCT
ftr-320	652	1	envtl	envtl	PROPN
ftr-320	652	2	.	.	PUNCT
ftr-320	653	1	l.	l.	PROPN
ftr-320	653	2	rev	rev	PROPN
ftr-320	653	3	.	.	PROPN
ftr-320	653	4	1	1	NUM
ftr-320	653	5	(	(	PUNCT
ftr-320	653	6	2012	2012	NUM
ftr-320	653	7	)	)	PUNCT
ftr-320	654	1	[	[	X
ftr-320	654	2	hereinafter	hereinafter	NOUN
ftr-320	654	3	jay	jay	PROPN
ftr-320	654	4	,	,	PUNCT
ftr-320	654	5	perpetual	perpetual	ADJ
ftr-320	654	6	is	be	AUX
ftr-320	654	7	not	not	PART
ftr-320	654	8	forever	forever	ADV
ftr-320	654	9	]	]	PUNCT
ftr-320	654	10	,	,	PUNCT
ftr-320	654	11	critiqued	critique	VERB
ftr-320	654	12	in	in	ADP
ftr-320	654	13	ann	ann	PROPN
ftr-320	654	14	taylor	taylor	PROPN
ftr-320	654	15	schwing	schwing	PROPN
ftr-320	654	16	,	,	PUNCT
ftr-320	654	17	perpetuity	perpetuity	NOUN
ftr-320	654	18	is	be	AUX
ftr-320	654	19	forever	forever	ADV
ftr-320	654	20	,	,	PUNCT
ftr-320	654	21	almost	almost	ADV
ftr-320	654	22	always	always	ADV
ftr-320	654	23	:	:	PUNCT
ftr-320	654	24	why	why	SCONJ
ftr-320	654	25	it	it	PRON
ftr-320	654	26	is	be	AUX
ftr-320	654	27	wrong	wrong	ADJ
ftr-320	654	28	to	to	PART
ftr-320	654	29	promote	promote	VERB
ftr-320	654	30	amendment	amendment	NOUN
ftr-320	654	31	and	and	CCONJ
ftr-320	654	32	termination	termination	NOUN
ftr-320	654	33	of	of	ADP
ftr-320	654	34	perpetual	perpetual	ADJ
ftr-320	654	35	conservation	conservation	NOUN
ftr-320	654	36	easements	easement	NOUN
ftr-320	654	37	,	,	PUNCT
ftr-320	654	38	37	37	NUM
ftr-320	654	39	harv	harv	NOUN
ftr-320	654	40	.	.	PUNCT
ftr-320	655	1	envtl	envtl	PROPN
ftr-320	655	2	.	.	PUNCT
ftr-320	656	1	l.	l.	PROPN
ftr-320	656	2	rev	rev	PROPN
ftr-320	656	3	.	.	PUNCT
ftr-320	657	1	(	(	PUNCT
ftr-320	657	2	2012	2012	NUM
ftr-320	657	3	)	)	PUNCT
ftr-320	657	4	(	(	PUNCT
ftr-320	657	5	forthcoming	forthcoming	ADJ
ftr-320	657	6	2012	2012	NUM
ftr-320	657	7	)	)	PUNCT
ftr-320	657	8	(	(	PUNCT
ftr-320	657	9	noting	note	VERB
ftr-320	657	10	,	,	PUNCT
ftr-320	657	11	in	in	ADP
ftr-320	657	12	part	part	NOUN
ftr-320	657	13	,	,	PUNCT
ftr-320	657	14	that	that	PRON
ftr-320	657	15	jay	jay	PROPN
ftr-320	657	16	relies	rely	VERB
ftr-320	657	17	on	on	ADP
ftr-320	657	18	case	case	NOUN
ftr-320	657	19	law	law	NOUN
ftr-320	657	20	that	that	PRON
ftr-320	657	21	does	do	AUX
ftr-320	657	22	not	not	PART
ftr-320	657	23	support	support	VERB
ftr-320	657	24	her	her	PRON
ftr-320	657	25	thesis	thesis	NOUN
ftr-320	657	26	)	)	PUNCT
ftr-320	657	27	.	.	PUNCT
ftr-320	658	1	246	246	NUM
ftr-320	658	2	florida	florida	PROPN
ftr-320	658	3	tax	tax	NOUN
ftr-320	658	4	review	review	NOUN
ftr-320	658	5	[	[	X
ftr-320	658	6	vol	vol	NOUN
ftr-320	658	7	.	.	PUNCT
ftr-320	659	1	13:5	13:5	NUM
ftr-320	659	2	there	there	PRON
ftr-320	659	3	also	also	ADV
ftr-320	659	4	are	be	AUX
ftr-320	659	5	a	a	DET
ftr-320	659	6	number	number	NOUN
ftr-320	659	7	of	of	ADP
ftr-320	659	8	compelling	compelling	ADJ
ftr-320	659	9	policy	policy	NOUN
ftr-320	659	10	reasons	reason	NOUN
ftr-320	659	11	for	for	ADP
ftr-320	659	12	imposing	impose	VERB
ftr-320	659	13	uniform	uniform	ADJ
ftr-320	659	14	restrictions	restriction	NOUN
ftr-320	659	15	on	on	ADP
ftr-320	659	16	the	the	DET
ftr-320	659	17	extinguishment	extinguishment	NOUN
ftr-320	659	18	of	of	ADP
ftr-320	659	19	tax	tax	NOUN
ftr-320	659	20	-	-	PUNCT
ftr-320	659	21	deductible	deductible	ADJ
ftr-320	659	22	conservation	conservation	NOUN
ftr-320	659	23	easements	easement	NOUN
ftr-320	659	24	,	,	PUNCT
ftr-320	659	25	and	and	CCONJ
ftr-320	659	26	for	for	ADP
ftr-320	659	27	not	not	PART
ftr-320	659	28	deferring	defer	VERB
ftr-320	659	29	to	to	ADP
ftr-320	659	30	states	state	NOUN
ftr-320	659	31	,	,	PUNCT
ftr-320	659	32	localities	locality	NOUN
ftr-320	659	33	,	,	PUNCT
ftr-320	659	34	or	or	CCONJ
ftr-320	659	35	holders	holder	NOUN
ftr-320	659	36	regarding	regard	VERB
ftr-320	659	37	this	this	DET
ftr-320	659	38	critical	critical	ADJ
ftr-320	659	39	issue	issue	NOUN
ftr-320	659	40	.	.	PUNCT
ftr-320	660	1	those	those	DET
ftr-320	660	2	policy	policy	NOUN
ftr-320	660	3	reasons	reason	NOUN
ftr-320	660	4	are	be	AUX
ftr-320	660	5	discussed	discuss	VERB
ftr-320	660	6	in	in	ADP
ftr-320	660	7	part	part	NOUN
ftr-320	660	8	ii.d.2	ii.d.2	ADP
ftr-320	660	9	below	below	ADV
ftr-320	660	10	.	.	PUNCT
ftr-320	661	1	part	part	NOUN
ftr-320	661	2	ii.d.3	ii.d.3	NOUN
ftr-320	661	3	then	then	ADV
ftr-320	661	4	briefly	briefly	ADV
ftr-320	661	5	explains	explain	VERB
ftr-320	661	6	the	the	DET
ftr-320	661	7	interaction	interaction	NOUN
ftr-320	661	8	of	of	ADP
ftr-320	661	9	federal	federal	ADJ
ftr-320	661	10	and	and	CCONJ
ftr-320	661	11	state	state	NOUN
ftr-320	661	12	law	law	NOUN
ftr-320	661	13	in	in	ADP
ftr-320	661	14	this	this	DET
ftr-320	661	15	context	context	NOUN
ftr-320	661	16	.	.	PUNCT
ftr-320	662	1	1	1	X
ftr-320	662	2	.	.	X
ftr-320	662	3	necessary	necessary	ADJ
ftr-320	662	4	restrictions	restriction	NOUN
ftr-320	662	5	(	(	PUNCT
ftr-320	662	6	i	i	NOUN
ftr-320	662	7	)	)	PUNCT
ftr-320	662	8	history	history	NOUN
ftr-320	662	9	of	of	ADP
ftr-320	662	10	deduction	deduction	NOUN
ftr-320	662	11	provision	provision	NOUN
ftr-320	662	12	the	the	DET
ftr-320	662	13	author	author	NOUN
ftr-320	662	14	has	have	AUX
ftr-320	662	15	previously	previously	ADV
ftr-320	662	16	described	describe	VERB
ftr-320	662	17	in	in	ADP
ftr-320	662	18	detail	detail	NOUN
ftr-320	662	19	the	the	DET
ftr-320	662	20	history	history	NOUN
ftr-320	662	21	of	of	ADP
ftr-320	662	22	the	the	DET
ftr-320	662	23	conservation	conservation	NOUN
ftr-320	662	24	easement	easement	NOUN
ftr-320	662	25	deduction	deduction	NOUN
ftr-320	662	26	provision	provision	NOUN
ftr-320	662	27	,	,	PUNCT
ftr-320	662	28	congress	congress	PROPN
ftr-320	662	29	and	and	CCONJ
ftr-320	662	30	the	the	DET
ftr-320	662	31	treasury	treasury	NOUN
ftr-320	662	32	department‘s	department‘s	NOUN
ftr-320	662	33	concerns	concern	NOUN
ftr-320	662	34	about	about	ADP
ftr-320	662	35	abuse	abuse	NOUN
ftr-320	662	36	,	,	PUNCT
ftr-320	662	37	and	and	CCONJ
ftr-320	662	38	the	the	DET
ftr-320	662	39	consequent	consequent	ADJ
ftr-320	662	40	elaborate	elaborate	ADJ
ftr-320	662	41	requirements	requirement	NOUN
ftr-320	662	42	of	of	ADP
ftr-320	662	43	section	section	NOUN
ftr-320	662	44	170(h	170(h	PROPN
ftr-320	662	45	)	)	PUNCT
ftr-320	662	46	and	and	CCONJ
ftr-320	662	47	the	the	DET
ftr-320	662	48	regulations	regulation	NOUN
ftr-320	662	49	,	,	PUNCT
ftr-320	662	50	and	and	CCONJ
ftr-320	662	51	there	there	PRON
ftr-320	662	52	is	be	VERB
ftr-320	662	53	no	no	DET
ftr-320	662	54	need	need	NOUN
ftr-320	662	55	to	to	PART
ftr-320	662	56	restate	restate	VERB
ftr-320	662	57	that	that	DET
ftr-320	662	58	entire	entire	ADJ
ftr-320	662	59	analysis	analysis	NOUN
ftr-320	662	60	here	here	ADV
ftr-320	662	61	.	.	PUNCT
ftr-320	663	1	89	89	NUM
ftr-320	663	2	accordingly	accordingly	ADV
ftr-320	663	3	,	,	PUNCT
ftr-320	663	4	what	what	PRON
ftr-320	663	5	follows	follow	VERB
ftr-320	663	6	is	be	AUX
ftr-320	663	7	a	a	DET
ftr-320	663	8	brief	brief	ADJ
ftr-320	663	9	discussion	discussion	NOUN
ftr-320	663	10	of	of	ADP
ftr-320	663	11	only	only	ADV
ftr-320	663	12	the	the	DET
ftr-320	663	13	most	most	ADV
ftr-320	663	14	relevant	relevant	ADJ
ftr-320	663	15	aspects	aspect	NOUN
ftr-320	663	16	.	.	PUNCT
ftr-320	664	1	congress	congress	PROPN
ftr-320	664	2	sought	seek	VERB
ftr-320	664	3	,	,	PUNCT
ftr-320	664	4	through	through	ADP
ftr-320	664	5	section	section	NOUN
ftr-320	664	6	170(h	170(h	PROPN
ftr-320	664	7	)	)	PUNCT
ftr-320	664	8	,	,	PUNCT
ftr-320	664	9	to	to	PART
ftr-320	664	10	subsidize	subsidize	VERB
ftr-320	664	11	the	the	DET
ftr-320	664	12	acquisition	acquisition	NOUN
ftr-320	664	13	of	of	ADP
ftr-320	664	14	conservation	conservation	NOUN
ftr-320	664	15	easements	easement	NOUN
ftr-320	664	16	that	that	PRON
ftr-320	664	17	would	would	AUX
ftr-320	664	18	permanently	permanently	ADV
ftr-320	664	19	protect	protect	VERB
ftr-320	664	20	the	the	DET
ftr-320	664	21	conservation	conservation	NOUN
ftr-320	664	22	values	value	NOUN
ftr-320	664	23	of	of	ADP
ftr-320	664	24	unique	unique	ADJ
ftr-320	664	25	or	or	CCONJ
ftr-320	664	26	otherwise	otherwise	ADV
ftr-320	664	27	significant	significant	ADJ
ftr-320	664	28	properties	property	NOUN
ftr-320	664	29	.	.	PUNCT
ftr-320	665	1	90	90	NUM
ftr-320	665	2	congress	congress	PROPN
ftr-320	665	3	also	also	ADV
ftr-320	665	4	sought	seek	VERB
ftr-320	665	5	to	to	PART
ftr-320	665	6	restrict	restrict	VERB
ftr-320	665	7	the	the	DET
ftr-320	665	8	ability	ability	NOUN
ftr-320	665	9	of	of	ADP
ftr-320	665	10	government	government	NOUN
ftr-320	665	11	and	and	CCONJ
ftr-320	665	12	nonprofit	nonprofit	ADJ
ftr-320	665	13	holders	holder	NOUN
ftr-320	665	14	to	to	PART
ftr-320	665	15	sell	sell	VERB
ftr-320	665	16	,	,	PUNCT
ftr-320	665	17	trade	trade	NOUN
ftr-320	665	18	,	,	PUNCT
ftr-320	665	19	release	release	NOUN
ftr-320	665	20	,	,	PUNCT
ftr-320	665	21	or	or	CCONJ
ftr-320	665	22	otherwise	otherwise	ADV
ftr-320	665	23	transfer	transfer	VERB
ftr-320	665	24	such	such	ADJ
ftr-320	665	25	easements	easement	NOUN
ftr-320	665	26	,	,	PUNCT
ftr-320	665	27	except	except	SCONJ
ftr-320	665	28	for	for	ADP
ftr-320	665	29	transfers	transfer	NOUN
ftr-320	665	30	made	make	VERB
ftr-320	665	31	to	to	ADP
ftr-320	665	32	other	other	ADJ
ftr-320	665	33	qualified	qualified	ADJ
ftr-320	665	34	holders	holder	NOUN
ftr-320	665	35	that	that	PRON
ftr-320	665	36	agree	agree	VERB
ftr-320	665	37	to	to	PART
ftr-320	665	38	continue	continue	VERB
ftr-320	665	39	to	to	PART
ftr-320	665	40	enforce	enforce	VERB
ftr-320	665	41	the	the	DET
ftr-320	665	42	easements	easement	NOUN
ftr-320	665	43	.	.	PUNCT
ftr-320	666	1	91	91	NUM
ftr-320	666	2	in	in	ADP
ftr-320	666	3	addition	addition	NOUN
ftr-320	666	4	,	,	PUNCT
ftr-320	666	5	although	although	SCONJ
ftr-320	666	6	congress	congress	PROPN
ftr-320	666	7	recognized	recognize	VERB
ftr-320	666	8	that	that	SCONJ
ftr-320	666	9	state	state	NOUN
ftr-320	666	10	courts	court	NOUN
ftr-320	666	11	might	might	AUX
ftr-320	666	12	extinguish	extinguish	VERB
ftr-320	666	13	tax	tax	NOUN
ftr-320	666	14	-	-	PUNCT
ftr-320	666	15	deductible	deductible	ADJ
ftr-320	666	16	conservation	conservation	NOUN
ftr-320	666	17	easements	easement	NOUN
ftr-320	666	18	if	if	SCONJ
ftr-320	666	19	continuing	continue	VERB
ftr-320	666	20	to	to	PART
ftr-320	666	21	use	use	VERB
ftr-320	666	22	the	the	DET
ftr-320	666	23	properties	property	NOUN
ftr-320	666	24	for	for	ADP
ftr-320	666	25	conservation	conservation	NOUN
ftr-320	666	26	purposes	purpose	NOUN
ftr-320	666	27	should	should	AUX
ftr-320	666	28	become	become	VERB
ftr-320	666	29	impossible	impossible	ADJ
ftr-320	666	30	or	or	CCONJ
ftr-320	666	31	impractical	impractical	ADJ
ftr-320	666	32	due	due	ADJ
ftr-320	666	33	to	to	ADP
ftr-320	666	34	changed	change	VERB
ftr-320	666	35	conditions	condition	NOUN
ftr-320	666	36	,	,	PUNCT
ftr-320	666	37	congress	congress	PROPN
ftr-320	666	38	anticipated	anticipate	VERB
ftr-320	666	39	that	that	SCONJ
ftr-320	666	40	such	such	ADJ
ftr-320	666	41	extinguishments	extinguishment	NOUN
ftr-320	666	42	would	would	AUX
ftr-320	666	43	be	be	AUX
ftr-320	666	44	rare	rare	ADJ
ftr-320	666	45	and	and	CCONJ
ftr-320	666	46	opted	opt	VERB
ftr-320	666	47	to	to	PART
ftr-320	666	48	leave	leave	VERB
ftr-320	666	49	it	it	PRON
ftr-320	666	50	to	to	ADP
ftr-320	666	51	the	the	DET
ftr-320	666	52	treasury	treasury	PROPN
ftr-320	666	53	department	department	PROPN
ftr-320	666	54	to	to	PART
ftr-320	666	55	craft	craft	VERB
ftr-320	666	56	rules	rule	NOUN
ftr-320	666	57	to	to	PART
ftr-320	666	58	protect	protect	VERB
ftr-320	666	59	the	the	DET
ftr-320	666	60	federal	federal	ADJ
ftr-320	666	61	interest	interest	NOUN
ftr-320	666	62	and	and	CCONJ
ftr-320	666	63	investment	investment	NOUN
ftr-320	666	64	in	in	ADP
ftr-320	666	65	conservation	conservation	NOUN
ftr-320	666	66	in	in	ADP
ftr-320	666	67	such	such	DET
ftr-320	666	68	an	an	DET
ftr-320	666	69	unlikely	unlikely	ADJ
ftr-320	666	70	event	event	NOUN
ftr-320	666	71	.	.	PUNCT
ftr-320	667	1	92	92	NUM
ftr-320	667	2	the	the	DET
ftr-320	667	3	extinguishment	extinguishment	NOUN
ftr-320	667	4	and	and	CCONJ
ftr-320	667	5	division	division	NOUN
ftr-320	667	6	of	of	ADP
ftr-320	667	7	proceeds	proceed	NOUN
ftr-320	667	8	regulations	regulation	NOUN
ftr-320	667	9	should	should	AUX
ftr-320	667	10	thus	thus	ADV
ftr-320	667	11	be	be	AUX
ftr-320	667	12	viewed	view	VERB
ftr-320	667	13	as	as	ADP
ftr-320	667	14	an	an	DET
ftr-320	667	15	acknowledgment	acknowledgment	NOUN
ftr-320	667	16	by	by	ADP
ftr-320	667	17	the	the	DET
ftr-320	667	18	treasury	treasury	PROPN
ftr-320	667	19	department	department	NOUN
ftr-320	667	20	that	that	PRON
ftr-320	667	21	changed	change	VERB
ftr-320	667	22	89	89	NUM
ftr-320	667	23	.	.	PUNCT
ftr-320	668	1	see	see	VERB
ftr-320	668	2	generally	generally	ADV
ftr-320	668	3	mclaughlin	mclaughlin	PROPN
ftr-320	668	4	,	,	PUNCT
ftr-320	668	5	national	national	ADJ
ftr-320	668	6	perpetuity	perpetuity	NOUN
ftr-320	668	7	standards	standard	NOUN
ftr-320	668	8	,	,	PUNCT
ftr-320	668	9	part	part	NOUN
ftr-320	668	10	1	1	NUM
ftr-320	668	11	,	,	PUNCT
ftr-320	668	12	supra	supra	PROPN
ftr-320	668	13	note	note	PROPN
ftr-320	668	14	16	16	NUM
ftr-320	668	15	;	;	PUNCT
ftr-320	668	16	mclaughlin	mclaughlin	PROPN
ftr-320	668	17	,	,	PUNCT
ftr-320	668	18	national	national	ADJ
ftr-320	668	19	perpetuity	perpetuity	NOUN
ftr-320	668	20	standards	standard	NOUN
ftr-320	668	21	,	,	PUNCT
ftr-320	668	22	part	part	NOUN
ftr-320	668	23	2	2	NUM
ftr-320	668	24	,	,	PUNCT
ftr-320	668	25	supra	supra	ADJ
ftr-320	668	26	note	note	NOUN
ftr-320	668	27	5	5	NUM
ftr-320	668	28	.	.	NOUN
ftr-320	668	29	90	90	NUM
ftr-320	668	30	.	.	PUNCT
ftr-320	669	1	see	see	VERB
ftr-320	669	2	supra	supra	PROPN
ftr-320	669	3	note	note	PROPN
ftr-320	669	4	3	3	NUM
ftr-320	669	5	(	(	PUNCT
ftr-320	669	6	quoting	quote	VERB
ftr-320	669	7	the	the	DET
ftr-320	669	8	legislative	legislative	ADJ
ftr-320	669	9	history	history	NOUN
ftr-320	669	10	of	of	ADP
ftr-320	669	11	§	§	PROPN
ftr-320	669	12	170(h	170(h	PROPN
ftr-320	669	13	)	)	PUNCT
ftr-320	669	14	)	)	PUNCT
ftr-320	669	15	.	.	PUNCT
ftr-320	670	1	see	see	VERB
ftr-320	670	2	also	also	ADV
ftr-320	670	3	mclaughlin	mclaughlin	PROPN
ftr-320	670	4	,	,	PUNCT
ftr-320	670	5	national	national	ADJ
ftr-320	670	6	perpetuity	perpetuity	NOUN
ftr-320	670	7	standards	standard	NOUN
ftr-320	670	8	,	,	PUNCT
ftr-320	670	9	part	part	NOUN
ftr-320	670	10	1	1	NUM
ftr-320	670	11	,	,	PUNCT
ftr-320	670	12	supra	supra	PROPN
ftr-320	670	13	note	note	NOUN
ftr-320	670	14	16	16	NUM
ftr-320	670	15	,	,	PUNCT
ftr-320	670	16	at	at	ADP
ftr-320	670	17	476–86	476–86	NUM
ftr-320	670	18	.	.	PUNCT
ftr-320	671	1	the	the	DET
ftr-320	671	2	term	term	NOUN
ftr-320	671	3	―conservation	―conservation	NOUN
ftr-320	671	4	values‖	values‖	PROPN
ftr-320	671	5	used	use	VERB
ftr-320	671	6	herein	herein	NOUN
ftr-320	671	7	encompasses	encompass	VERB
ftr-320	671	8	all	all	PRON
ftr-320	671	9	of	of	ADP
ftr-320	671	10	the	the	DET
ftr-320	671	11	values	value	NOUN
ftr-320	671	12	tax	tax	NOUN
ftr-320	671	13	-	-	PUNCT
ftr-320	671	14	deductible	deductible	ADJ
ftr-320	671	15	conservation	conservation	NOUN
ftr-320	671	16	easements	easement	NOUN
ftr-320	671	17	are	be	AUX
ftr-320	671	18	intended	intend	VERB
ftr-320	671	19	to	to	PART
ftr-320	671	20	protect	protect	VERB
ftr-320	671	21	in	in	ADP
ftr-320	671	22	perpetuity	perpetuity	NOUN
ftr-320	671	23	,	,	PUNCT
ftr-320	671	24	including	include	VERB
ftr-320	671	25	habitat	habitat	NOUN
ftr-320	671	26	,	,	PUNCT
ftr-320	671	27	open	open	ADJ
ftr-320	671	28	space	space	NOUN
ftr-320	671	29	,	,	PUNCT
ftr-320	671	30	historic	historic	ADJ
ftr-320	671	31	,	,	PUNCT
ftr-320	671	32	recreational	recreational	ADJ
ftr-320	671	33	,	,	PUNCT
ftr-320	671	34	and	and	CCONJ
ftr-320	671	35	educational	educational	ADJ
ftr-320	671	36	values	value	NOUN
ftr-320	671	37	.	.	PUNCT
ftr-320	672	1	see	see	VERB
ftr-320	672	2	i.r.c	i.r.c	NOUN
ftr-320	672	3	.	.	PUNCT
ftr-320	673	1	§	§	PROPN
ftr-320	673	2	170(h)(4)(a	170(h)(4)(a	NUM
ftr-320	673	3	)	)	PUNCT
ftr-320	673	4	.	.	PUNCT
ftr-320	674	1	91	91	NUM
ftr-320	674	2	.	.	PUNCT
ftr-320	675	1	see	see	VERB
ftr-320	675	2	s.	s.	PROPN
ftr-320	675	3	rep	rep	PROPN
ftr-320	675	4	.	.	PROPN
ftr-320	676	1	no	no	INTJ
ftr-320	676	2	.	.	NOUN
ftr-320	677	1	96	96	NUM
ftr-320	677	2	-	-	SYM
ftr-320	677	3	1007	1007	NUM
ftr-320	677	4	,	,	PUNCT
ftr-320	677	5	supra	supra	ADJ
ftr-320	677	6	note	note	NOUN
ftr-320	677	7	2	2	NUM
ftr-320	677	8	,	,	PUNCT
ftr-320	677	9	reprinted	reprint	VERB
ftr-320	677	10	in	in	ADP
ftr-320	677	11	1980	1980	NUM
ftr-320	677	12	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	677	13	.	.	PUNCT
ftr-320	678	1	6736	6736	NUM
ftr-320	678	2	;	;	PUNCT
ftr-320	678	3	mclaughlin	mclaughlin	PROPN
ftr-320	678	4	,	,	PUNCT
ftr-320	678	5	national	national	ADJ
ftr-320	678	6	perpetuity	perpetuity	NOUN
ftr-320	678	7	standards	standard	NOUN
ftr-320	678	8	,	,	PUNCT
ftr-320	678	9	part	part	NOUN
ftr-320	678	10	1	1	NUM
ftr-320	678	11	,	,	PUNCT
ftr-320	678	12	supra	supra	PROPN
ftr-320	678	13	note	note	NOUN
ftr-320	678	14	16	16	NUM
ftr-320	678	15	,	,	PUNCT
ftr-320	678	16	at	at	ADP
ftr-320	678	17	480–83	480–83	NUM
ftr-320	678	18	,	,	PUNCT
ftr-320	678	19	486	486	NUM
ftr-320	678	20	.	.	NOUN
ftr-320	678	21	92	92	NUM
ftr-320	678	22	.	.	PUNCT
ftr-320	679	1	see	see	VERB
ftr-320	679	2	mclaughlin	mclaughlin	PROPN
ftr-320	679	3	,	,	PUNCT
ftr-320	679	4	national	national	ADJ
ftr-320	679	5	perpetuity	perpetuity	NOUN
ftr-320	679	6	standards	standard	NOUN
ftr-320	679	7	,	,	PUNCT
ftr-320	679	8	part	part	NOUN
ftr-320	679	9	1	1	NUM
ftr-320	679	10	,	,	PUNCT
ftr-320	679	11	supra	supra	PROPN
ftr-320	679	12	note	note	NOUN
ftr-320	679	13	16	16	NUM
ftr-320	679	14	,	,	PUNCT
ftr-320	679	15	at	at	ADP
ftr-320	679	16	484–85	484–85	NUM
ftr-320	679	17	.	.	PUNCT
ftr-320	680	1	2012	2012	NUM
ftr-320	680	2	]	]	PUNCT
ftr-320	680	3	tax	tax	NOUN
ftr-320	680	4	-	-	PUNCT
ftr-320	680	5	deductible	deductible	ADJ
ftr-320	680	6	conservation	conservation	NOUN
ftr-320	680	7	easements	easement	NOUN
ftr-320	680	8	247	247	NUM
ftr-320	680	9	conditions	condition	NOUN
ftr-320	680	10	might	might	AUX
ftr-320	680	11	,	,	PUNCT
ftr-320	680	12	in	in	ADP
ftr-320	680	13	rare	rare	ADJ
ftr-320	680	14	circumstances	circumstance	NOUN
ftr-320	680	15	,	,	PUNCT
ftr-320	680	16	render	render	VERB
ftr-320	680	17	the	the	DET
ftr-320	680	18	continued	continue	VERB
ftr-320	680	19	use	use	NOUN
ftr-320	680	20	of	of	ADP
ftr-320	680	21	property	property	NOUN
ftr-320	680	22	for	for	ADP
ftr-320	680	23	conservation	conservation	NOUN
ftr-320	680	24	purposes	purpose	NOUN
ftr-320	680	25	impossible	impossible	ADJ
ftr-320	680	26	or	or	CCONJ
ftr-320	680	27	impractical	impractical	ADJ
ftr-320	680	28	,	,	PUNCT
ftr-320	680	29	and	and	CCONJ
ftr-320	680	30	as	as	ADP
ftr-320	680	31	a	a	DET
ftr-320	680	32	direction	direction	NOUN
ftr-320	680	33	that	that	PRON
ftr-320	680	34	the	the	DET
ftr-320	680	35	conservation	conservation	NOUN
ftr-320	680	36	purpose	purpose	NOUN
ftr-320	680	37	of	of	ADP
ftr-320	680	38	an	an	DET
ftr-320	680	39	easement	easement	NOUN
ftr-320	680	40	will	will	AUX
ftr-320	680	41	nonetheless	nonetheless	ADV
ftr-320	680	42	be	be	AUX
ftr-320	680	43	treated	treat	VERB
ftr-320	680	44	as	as	SCONJ
ftr-320	680	45	protected	protect	VERB
ftr-320	680	46	in	in	ADP
ftr-320	680	47	perpetuity	perpetuity	NOUN
ftr-320	680	48	if	if	SCONJ
ftr-320	680	49	,	,	PUNCT
ftr-320	680	50	in	in	ADP
ftr-320	680	51	such	such	ADJ
ftr-320	680	52	circumstances	circumstance	NOUN
ftr-320	680	53	:	:	PUNCT
ftr-320	680	54	(	(	PUNCT
ftr-320	680	55	1	1	X
ftr-320	680	56	)	)	PUNCT
ftr-320	680	57	the	the	DET
ftr-320	680	58	restrictions	restriction	NOUN
ftr-320	680	59	are	be	AUX
ftr-320	680	60	extinguishable	extinguishable	ADJ
ftr-320	680	61	in	in	ADP
ftr-320	680	62	a	a	DET
ftr-320	680	63	judicial	judicial	ADJ
ftr-320	680	64	proceeding	proceeding	NOUN
ftr-320	680	65	;	;	PUNCT
ftr-320	680	66	(	(	PUNCT
ftr-320	680	67	2	2	X
ftr-320	680	68	)	)	PUNCT
ftr-320	680	69	the	the	DET
ftr-320	680	70	holder	holder	NOUN
ftr-320	680	71	is	be	AUX
ftr-320	680	72	entitled	entitle	VERB
ftr-320	680	73	to	to	ADP
ftr-320	680	74	at	at	ADV
ftr-320	680	75	least	least	ADJ
ftr-320	680	76	a	a	DET
ftr-320	680	77	minimum	minimum	ADJ
ftr-320	680	78	proportionate	proportionate	ADJ
ftr-320	680	79	share	share	NOUN
ftr-320	680	80	of	of	ADP
ftr-320	680	81	the	the	DET
ftr-320	680	82	proceeds	proceed	NOUN
ftr-320	680	83	from	from	ADP
ftr-320	680	84	a	a	DET
ftr-320	680	85	subsequent	subsequent	ADJ
ftr-320	680	86	sale	sale	NOUN
ftr-320	680	87	,	,	PUNCT
ftr-320	680	88	exchange	exchange	NOUN
ftr-320	680	89	,	,	PUNCT
ftr-320	680	90	or	or	CCONJ
ftr-320	680	91	involuntary	involuntary	ADJ
ftr-320	680	92	conversion	conversion	NOUN
ftr-320	680	93	of	of	ADP
ftr-320	680	94	the	the	DET
ftr-320	680	95	property	property	NOUN
ftr-320	680	96	;	;	PUNCT
ftr-320	680	97	and	and	CCONJ
ftr-320	680	98	(	(	PUNCT
ftr-320	680	99	3	3	X
ftr-320	680	100	)	)	PUNCT
ftr-320	680	101	the	the	DET
ftr-320	680	102	holder	holder	NOUN
ftr-320	680	103	is	be	AUX
ftr-320	680	104	required	require	VERB
ftr-320	680	105	to	to	PART
ftr-320	680	106	use	use	VERB
ftr-320	680	107	such	such	ADJ
ftr-320	680	108	proceeds	proceed	NOUN
ftr-320	680	109	―in	―in	NOUN
ftr-320	680	110	a	a	DET
ftr-320	680	111	manner	manner	NOUN
ftr-320	680	112	consistent	consistent	ADJ
ftr-320	680	113	with	with	ADP
ftr-320	680	114	the	the	DET
ftr-320	680	115	conservation	conservation	NOUN
ftr-320	680	116	purposes	purpose	NOUN
ftr-320	680	117	of	of	ADP
ftr-320	680	118	the	the	DET
ftr-320	680	119	original	original	ADJ
ftr-320	680	120	contribution.‖	contribution.‖	NOUN
ftr-320	680	121	93	93	NUM
ftr-320	680	122	there	there	PRON
ftr-320	680	123	is	be	VERB
ftr-320	680	124	no	no	DET
ftr-320	680	125	indication	indication	NOUN
ftr-320	680	126	that	that	SCONJ
ftr-320	680	127	congress	congress	PROPN
ftr-320	680	128	or	or	CCONJ
ftr-320	680	129	the	the	DET
ftr-320	680	130	treasury	treasury	PROPN
ftr-320	680	131	department	department	NOUN
ftr-320	680	132	contemplated	contemplate	VERB
ftr-320	680	133	that	that	SCONJ
ftr-320	680	134	it	it	PRON
ftr-320	680	135	would	would	AUX
ftr-320	680	136	be	be	AUX
ftr-320	680	137	permissible	permissible	ADJ
ftr-320	680	138	for	for	ADP
ftr-320	680	139	perpetual	perpetual	ADJ
ftr-320	680	140	conservation	conservation	NOUN
ftr-320	680	141	easements	easement	NOUN
ftr-320	680	142	subsidized	subsidize	VERB
ftr-320	680	143	through	through	ADP
ftr-320	680	144	section	section	NOUN
ftr-320	680	145	170(h	170(h	PROPN
ftr-320	680	146	)	)	PUNCT
ftr-320	680	147	to	to	PART
ftr-320	680	148	be	be	AUX
ftr-320	680	149	extinguished	extinguish	VERB
ftr-320	680	150	in	in	ADP
ftr-320	680	151	other	other	ADJ
ftr-320	680	152	circumstances	circumstance	NOUN
ftr-320	680	153	,	,	PUNCT
ftr-320	680	154	such	such	ADJ
ftr-320	680	155	as	as	ADP
ftr-320	680	156	when	when	SCONJ
ftr-320	680	157	continued	continue	VERB
ftr-320	680	158	protection	protection	NOUN
ftr-320	680	159	of	of	ADP
ftr-320	680	160	the	the	DET
ftr-320	680	161	targeted	target	VERB
ftr-320	680	162	conservation	conservation	NOUN
ftr-320	680	163	values	value	NOUN
ftr-320	680	164	has	have	AUX
ftr-320	680	165	not	not	PART
ftr-320	680	166	become	become	VERB
ftr-320	680	167	impossible	impossible	ADJ
ftr-320	680	168	or	or	CCONJ
ftr-320	680	169	impractical	impractical	ADJ
ftr-320	680	170	,	,	PUNCT
ftr-320	680	171	or	or	CCONJ
ftr-320	680	172	when	when	SCONJ
ftr-320	680	173	a	a	DET
ftr-320	680	174	state	state	NOUN
ftr-320	680	175	or	or	CCONJ
ftr-320	680	176	local	local	ADJ
ftr-320	680	177	public	public	ADJ
ftr-320	680	178	official	official	NOUN
ftr-320	680	179	or	or	CCONJ
ftr-320	680	180	board	board	NOUN
ftr-320	680	181	determines	determine	NOUN
ftr-320	680	182	that	that	SCONJ
ftr-320	680	183	termination	termination	NOUN
ftr-320	680	184	is	be	AUX
ftr-320	680	185	essential	essential	ADJ
ftr-320	680	186	to	to	ADP
ftr-320	680	187	the	the	DET
ftr-320	680	188	orderly	orderly	ADJ
ftr-320	680	189	development	development	NOUN
ftr-320	680	190	of	of	ADP
ftr-320	680	191	the	the	DET
ftr-320	680	192	area	area	NOUN
ftr-320	680	193	or	or	CCONJ
ftr-320	680	194	in	in	ADP
ftr-320	680	195	the	the	DET
ftr-320	680	196	public	public	ADJ
ftr-320	680	197	interest	interest	NOUN
ftr-320	680	198	.	.	PUNCT
ftr-320	681	1	94	94	NUM
ftr-320	682	1	in	in	ADP
ftr-320	682	2	fact	fact	NOUN
ftr-320	682	3	,	,	PUNCT
ftr-320	682	4	if	if	SCONJ
ftr-320	682	5	congress	congress	PROPN
ftr-320	682	6	or	or	CCONJ
ftr-320	682	7	the	the	DET
ftr-320	682	8	treasury	treasury	PROPN
ftr-320	682	9	department	department	PROPN
ftr-320	682	10	had	have	AUX
ftr-320	682	11	intended	intend	VERB
ftr-320	682	12	for	for	ADP
ftr-320	682	13	taxdeductible	taxdeductible	ADJ
ftr-320	682	14	conservation	conservation	NOUN
ftr-320	682	15	easements	easement	NOUN
ftr-320	682	16	to	to	PART
ftr-320	682	17	be	be	AUX
ftr-320	682	18	extinguishable	extinguishable	ADJ
ftr-320	682	19	according	accord	VERB
ftr-320	682	20	to	to	ADP
ftr-320	682	21	varied	varied	ADJ
ftr-320	682	22	procedures	procedure	NOUN
ftr-320	682	23	developed	develop	VERB
ftr-320	682	24	by	by	ADP
ftr-320	682	25	states	state	NOUN
ftr-320	682	26	and	and	CCONJ
ftr-320	682	27	localities	locality	NOUN
ftr-320	682	28	,	,	PUNCT
ftr-320	682	29	they	they	PRON
ftr-320	682	30	presumably	presumably	ADV
ftr-320	682	31	would	would	AUX
ftr-320	682	32	have	have	AUX
ftr-320	682	33	included	include	VERB
ftr-320	682	34	a	a	DET
ftr-320	682	35	provision	provision	NOUN
ftr-320	682	36	to	to	ADP
ftr-320	682	37	that	that	DET
ftr-320	682	38	effect	effect	NOUN
ftr-320	682	39	in	in	ADP
ftr-320	682	40	section	section	NOUN
ftr-320	682	41	170(h	170(h	PROPN
ftr-320	682	42	)	)	PUNCT
ftr-320	682	43	or	or	CCONJ
ftr-320	682	44	the	the	DET
ftr-320	682	45	regulations	regulation	NOUN
ftr-320	682	46	.	.	PUNCT
ftr-320	683	1	congress	congress	PROPN
ftr-320	683	2	specifically	specifically	ADV
ftr-320	683	3	deferred	defer	VERB
ftr-320	683	4	,	,	PUNCT
ftr-320	683	5	in	in	ADP
ftr-320	683	6	part	part	NOUN
ftr-320	683	7	,	,	PUNCT
ftr-320	683	8	to	to	ADP
ftr-320	683	9	state	state	NOUN
ftr-320	683	10	and	and	CCONJ
ftr-320	683	11	local	local	ADJ
ftr-320	683	12	policies	policy	NOUN
ftr-320	683	13	in	in	ADP
ftr-320	683	14	section	section	NOUN
ftr-320	683	15	170(h	170(h	PROPN
ftr-320	683	16	)	)	PUNCT
ftr-320	683	17	with	with	ADP
ftr-320	683	18	regard	regard	NOUN
ftr-320	683	19	to	to	ADP
ftr-320	683	20	satisfaction	satisfaction	NOUN
ftr-320	683	21	of	of	ADP
ftr-320	683	22	the	the	DET
ftr-320	683	23	open	open	ADJ
ftr-320	683	24	space	space	NOUN
ftr-320	683	25	conservation	conservation	NOUN
ftr-320	683	26	purposes	purpose	NOUN
ftr-320	683	27	test	test	NOUN
ftr-320	683	28	,	,	PUNCT
ftr-320	683	29	which	which	PRON
ftr-320	683	30	refers	refer	VERB
ftr-320	683	31	to	to	ADP
ftr-320	683	32	the	the	DET
ftr-320	683	33	preservation	preservation	NOUN
ftr-320	683	34	of	of	ADP
ftr-320	683	35	land	land	NOUN
ftr-320	683	36	―pursuant	―pursuant	NOUN
ftr-320	683	37	to	to	ADP
ftr-320	683	38	a	a	DET
ftr-320	683	39	clearly	clearly	ADV
ftr-320	683	40	delineated	delineate	VERB
ftr-320	683	41	federal	federal	ADJ
ftr-320	683	42	,	,	PUNCT
ftr-320	683	43	state	state	NOUN
ftr-320	683	44	,	,	PUNCT
ftr-320	683	45	or	or	CCONJ
ftr-320	683	46	local	local	ADJ
ftr-320	683	47	governmental	governmental	ADJ
ftr-320	683	48	conservation	conservation	NOUN
ftr-320	683	49	policy.‖	policy.‖	VERB
ftr-320	683	50	95	95	NUM
ftr-320	683	51	the	the	DET
ftr-320	683	52	treasury	treasury	PROPN
ftr-320	683	53	department	department	PROPN
ftr-320	683	54	also	also	ADV
ftr-320	683	55	specifically	specifically	ADV
ftr-320	683	56	deferred	defer	VERB
ftr-320	683	57	to	to	ADP
ftr-320	683	58	state	state	NOUN
ftr-320	683	59	law	law	NOUN
ftr-320	683	60	in	in	ADP
ftr-320	683	61	the	the	DET
ftr-320	683	62	regulations	regulation	NOUN
ftr-320	683	63	with	with	ADP
ftr-320	683	64	regard	regard	NOUN
ftr-320	683	65	to	to	ADP
ftr-320	683	66	the	the	DET
ftr-320	683	67	allocation	allocation	NOUN
ftr-320	683	68	of	of	ADP
ftr-320	683	69	proceeds	proceed	NOUN
ftr-320	683	70	following	follow	VERB
ftr-320	683	71	an	an	DET
ftr-320	683	72	involuntary	involuntary	ADJ
ftr-320	683	73	conversion	conversion	NOUN
ftr-320	683	74	.	.	PUNCT
ftr-320	684	1	96	96	NUM
ftr-320	684	2	93	93	NUM
ftr-320	684	3	.	.	PUNCT
ftr-320	685	1	reg	reg	NOUN
ftr-320	685	2	.	.	PUNCT
ftr-320	686	1	§	§	PROPN
ftr-320	686	2	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-320	686	3	)	)	PUNCT
ftr-320	686	4	.	.	PUNCT
ftr-320	687	1	94	94	X
ftr-320	687	2	.	.	PUNCT
ftr-320	688	1	see	see	VERB
ftr-320	688	2	mclaughlin	mclaughlin	PROPN
ftr-320	688	3	,	,	PUNCT
ftr-320	688	4	national	national	ADJ
ftr-320	688	5	perpetuity	perpetuity	NOUN
ftr-320	688	6	standards	standard	NOUN
ftr-320	688	7	,	,	PUNCT
ftr-320	688	8	part	part	NOUN
ftr-320	688	9	2	2	NUM
ftr-320	688	10	,	,	PUNCT
ftr-320	688	11	supra	supra	ADJ
ftr-320	688	12	note	note	NOUN
ftr-320	688	13	5	5	NUM
ftr-320	688	14	,	,	PUNCT
ftr-320	688	15	at	at	ADP
ftr-320	688	16	apps	app	NOUN
ftr-320	688	17	.	.	PUNCT
ftr-320	689	1	a	a	DET
ftr-320	689	2	,	,	PUNCT
ftr-320	689	3	b	b	NOUN
ftr-320	689	4	(	(	PUNCT
ftr-320	689	5	surveying	survey	VERB
ftr-320	689	6	the	the	DET
ftr-320	689	7	modification	modification	NOUN
ftr-320	689	8	and	and	CCONJ
ftr-320	689	9	termination	termination	NOUN
ftr-320	689	10	provisions	provision	NOUN
ftr-320	689	11	of	of	ADP
ftr-320	689	12	over	over	ADP
ftr-320	689	13	one	one	NUM
ftr-320	689	14	hundred	hundred	NUM
ftr-320	689	15	state	state	NOUN
ftr-320	689	16	enabling	enable	VERB
ftr-320	689	17	statutes	statute	NOUN
ftr-320	689	18	)	)	PUNCT
ftr-320	689	19	.	.	PUNCT
ftr-320	690	1	95	95	NUM
ftr-320	690	2	.	.	PUNCT
ftr-320	691	1	see	see	VERB
ftr-320	691	2	i.r.c	i.r.c	NOUN
ftr-320	691	3	.	.	PUNCT
ftr-320	692	1	§	§	PROPN
ftr-320	692	2	170(h)(4)(a)(iii)(ii	170(h)(4)(a)(iii)(ii	NUM
ftr-320	692	3	)	)	PUNCT
ftr-320	692	4	.	.	PUNCT
ftr-320	693	1	congress	congress	PROPN
ftr-320	693	2	explained	explain	VERB
ftr-320	693	3	―this	―this	DET
ftr-320	693	4	provision	provision	NOUN
ftr-320	693	5	is	be	AUX
ftr-320	693	6	intended	intend	VERB
ftr-320	693	7	to	to	PART
ftr-320	693	8	protect	protect	VERB
ftr-320	693	9	the	the	DET
ftr-320	693	10	types	type	NOUN
ftr-320	693	11	of	of	ADP
ftr-320	693	12	property	property	NOUN
ftr-320	693	13	identified	identify	VERB
ftr-320	693	14	by	by	ADP
ftr-320	693	15	representatives	representative	NOUN
ftr-320	693	16	of	of	ADP
ftr-320	693	17	the	the	DET
ftr-320	693	18	general	general	ADJ
ftr-320	693	19	public	public	NOUN
ftr-320	693	20	as	as	ADP
ftr-320	693	21	worthy	worthy	ADJ
ftr-320	693	22	of	of	ADP
ftr-320	693	23	preservation	preservation	NOUN
ftr-320	693	24	or	or	CCONJ
ftr-320	693	25	conservation.‖	conservation.‖	PROPN
ftr-320	693	26	s.	s.	PROPN
ftr-320	693	27	rep	rep	PROPN
ftr-320	693	28	.	.	PROPN
ftr-320	694	1	no	no	INTJ
ftr-320	694	2	.	.	NOUN
ftr-320	695	1	96	96	NUM
ftr-320	695	2	-	-	SYM
ftr-320	695	3	1007	1007	NUM
ftr-320	695	4	,	,	PUNCT
ftr-320	695	5	supra	supra	ADJ
ftr-320	695	6	note	note	NOUN
ftr-320	695	7	2	2	NUM
ftr-320	695	8	,	,	PUNCT
ftr-320	695	9	pt	pt	NOUN
ftr-320	695	10	.	.	NOUN
ftr-320	695	11	2	2	NUM
ftr-320	695	12	,	,	PUNCT
ftr-320	695	13	at	at	ADP
ftr-320	695	14	11	11	NUM
ftr-320	695	15	,	,	PUNCT
ftr-320	695	16	reprinted	reprint	VERB
ftr-320	695	17	in	in	ADP
ftr-320	695	18	1980	1980	NUM
ftr-320	695	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	695	20	.	.	PUNCT
ftr-320	696	1	at	at	ADP
ftr-320	696	2	6747	6747	NUM
ftr-320	696	3	.	.	PUNCT
ftr-320	697	1	congress	congress	PROPN
ftr-320	697	2	did	do	AUX
ftr-320	697	3	not	not	PART
ftr-320	697	4	,	,	PUNCT
ftr-320	697	5	however	however	ADV
ftr-320	697	6	,	,	PUNCT
ftr-320	697	7	leave	leave	VERB
ftr-320	697	8	the	the	DET
ftr-320	697	9	decision	decision	NOUN
ftr-320	697	10	regarding	regard	VERB
ftr-320	697	11	satisfaction	satisfaction	NOUN
ftr-320	697	12	of	of	ADP
ftr-320	697	13	the	the	DET
ftr-320	697	14	open	open	ADJ
ftr-320	697	15	space	space	NOUN
ftr-320	697	16	conservation	conservation	NOUN
ftr-320	697	17	purposes	purpose	NOUN
ftr-320	697	18	test	test	VERB
ftr-320	697	19	solely	solely	ADV
ftr-320	697	20	to	to	ADP
ftr-320	697	21	state	state	NOUN
ftr-320	697	22	or	or	CCONJ
ftr-320	697	23	local	local	ADJ
ftr-320	697	24	policy	policy	NOUN
ftr-320	697	25	.	.	PUNCT
ftr-320	698	1	rather	rather	ADV
ftr-320	698	2	,	,	PUNCT
ftr-320	698	3	section	section	NOUN
ftr-320	698	4	170(h	170(h	PROPN
ftr-320	698	5	)	)	PUNCT
ftr-320	698	6	requires	require	VERB
ftr-320	698	7	the	the	DET
ftr-320	698	8	donor	donor	NOUN
ftr-320	698	9	to	to	PART
ftr-320	698	10	separately	separately	ADV
ftr-320	698	11	establish	establish	VERB
ftr-320	698	12	that	that	SCONJ
ftr-320	698	13	the	the	DET
ftr-320	698	14	donation	donation	NOUN
ftr-320	698	15	―will	―will	AUX
ftr-320	698	16	yield	yield	VERB
ftr-320	698	17	a	a	DET
ftr-320	698	18	significant	significant	ADJ
ftr-320	698	19	public	public	ADJ
ftr-320	698	20	benefit.‖	benefit.‖	NOUN
ftr-320	698	21	i.r.c	i.r.c	NOUN
ftr-320	698	22	.	.	PUNCT
ftr-320	699	1	§	§	PROPN
ftr-320	699	2	170(h)(4)(a)(iii)(ii	170(h)(4)(a)(iii)(ii	NUM
ftr-320	699	3	)	)	PUNCT
ftr-320	699	4	.	.	PUNCT
ftr-320	700	1	96	96	X
ftr-320	700	2	.	.	PUNCT
ftr-320	701	1	see	see	VERB
ftr-320	701	2	reg	reg	NOUN
ftr-320	701	3	.	.	PUNCT
ftr-320	702	1	§	§	PROPN
ftr-320	702	2	1.170a-14(g)(6)(ii	1.170a-14(g)(6)(ii	NUM
ftr-320	702	3	)	)	PUNCT
ftr-320	702	4	(	(	PUNCT
ftr-320	702	5	mandating	mandate	VERB
ftr-320	702	6	that	that	SCONJ
ftr-320	702	7	the	the	DET
ftr-320	702	8	donee	donee	NOUN
ftr-320	702	9	must	must	AUX
ftr-320	702	10	be	be	AUX
ftr-320	702	11	entitled	entitle	VERB
ftr-320	702	12	to	to	ADP
ftr-320	702	13	at	at	ADV
ftr-320	702	14	least	least	ADJ
ftr-320	702	15	a	a	DET
ftr-320	702	16	minimum	minimum	ADJ
ftr-320	702	17	percentage	percentage	NOUN
ftr-320	702	18	share	share	NOUN
ftr-320	702	19	of	of	ADP
ftr-320	702	20	proceeds	proceed	NOUN
ftr-320	702	21	following	follow	VERB
ftr-320	702	22	extinguishment	extinguishment	NOUN
ftr-320	702	23	,	,	PUNCT
ftr-320	702	24	―unless	―unless	SCONJ
ftr-320	702	25	state	state	NOUN
ftr-320	702	26	law	law	NOUN
ftr-320	702	27	provides	provide	VERB
ftr-320	702	28	that	that	SCONJ
ftr-320	702	29	the	the	DET
ftr-320	702	30	donor	donor	NOUN
ftr-320	702	31	is	be	AUX
ftr-320	702	32	entitled	entitle	VERB
ftr-320	702	33	to	to	ADP
ftr-320	702	34	the	the	DET
ftr-320	702	35	full	full	ADJ
ftr-320	702	36	proceeds	proceed	NOUN
ftr-320	702	37	from	from	ADP
ftr-320	702	38	the	the	DET
ftr-320	702	39	conversion	conversion	NOUN
ftr-320	702	40	without	without	ADP
ftr-320	702	41	regard	regard	NOUN
ftr-320	702	42	to	to	ADP
ftr-320	702	43	the	the	DET
ftr-320	702	44	terms	term	NOUN
ftr-320	702	45	of	of	ADP
ftr-320	702	46	the	the	DET
ftr-320	702	47	prior	prior	ADJ
ftr-320	702	48	perpetual	perpetual	ADJ
ftr-320	702	49	conservation	conservation	NOUN
ftr-320	702	50	restriction‖	restriction‖	PROPN
ftr-320	702	51	)	)	PUNCT
ftr-320	702	52	.	.	PUNCT
ftr-320	703	1	as	as	ADP
ftr-320	703	2	to	to	ADP
ftr-320	703	3	why	why	SCONJ
ftr-320	703	4	the	the	DET
ftr-320	703	5	treasury	treasury	PROPN
ftr-320	703	6	department	department	NOUN
ftr-320	703	7	deferred	defer	VERB
ftr-320	703	8	to	to	ADP
ftr-320	703	9	state	state	NOUN
ftr-320	703	10	law	law	NOUN
ftr-320	703	11	on	on	ADP
ftr-320	703	12	this	this	DET
ftr-320	703	13	point	point	NOUN
ftr-320	703	14	,	,	PUNCT
ftr-320	703	15	see	see	VERB
ftr-320	703	16	mclaughlin	mclaughlin	PROPN
ftr-320	703	17	,	,	PUNCT
ftr-320	703	18	national	national	ADJ
ftr-320	703	19	perpetuity	perpetuity	NOUN
ftr-320	703	20	standards	standard	NOUN
ftr-320	703	21	,	,	PUNCT
ftr-320	703	22	part	part	NOUN
ftr-320	703	23	1	1	NUM
ftr-320	703	24	,	,	PUNCT
ftr-320	703	25	supra	supra	PROPN
ftr-320	703	26	note	note	NOUN
ftr-320	703	27	16	16	NUM
ftr-320	703	28	,	,	PUNCT
ftr-320	703	29	at	at	ADP
ftr-320	703	30	510	510	NUM
ftr-320	703	31	n.145	n.145	NOUN
ftr-320	703	32	and	and	CCONJ
ftr-320	703	33	accompanying	accompany	VERB
ftr-320	703	34	text	text	NOUN
ftr-320	703	35	.	.	PUNCT
ftr-320	704	1	248	248	NUM
ftr-320	704	2	florida	florida	PROPN
ftr-320	704	3	tax	tax	NOUN
ftr-320	704	4	review	review	NOUN
ftr-320	704	5	[	[	X
ftr-320	704	6	vol	vol	NOUN
ftr-320	704	7	.	.	PUNCT
ftr-320	705	1	13:5	13:5	NUM
ftr-320	706	1	but	but	CCONJ
ftr-320	706	2	there	there	PRON
ftr-320	706	3	is	be	VERB
ftr-320	706	4	no	no	DET
ftr-320	706	5	mention	mention	NOUN
ftr-320	706	6	in	in	ADP
ftr-320	706	7	section	section	NOUN
ftr-320	706	8	170(h	170(h	PROPN
ftr-320	706	9	)	)	PUNCT
ftr-320	706	10	,	,	PUNCT
ftr-320	706	11	the	the	DET
ftr-320	706	12	regulations	regulation	NOUN
ftr-320	706	13	,	,	PUNCT
ftr-320	706	14	or	or	CCONJ
ftr-320	706	15	the	the	DET
ftr-320	706	16	legislative	legislative	ADJ
ftr-320	706	17	history	history	NOUN
ftr-320	706	18	regarding	regard	VERB
ftr-320	706	19	deference	deference	NOUN
ftr-320	706	20	to	to	ADP
ftr-320	706	21	state	state	NOUN
ftr-320	706	22	and	and	CCONJ
ftr-320	706	23	local	local	ADJ
ftr-320	706	24	extinguishment	extinguishment	NOUN
ftr-320	706	25	procedures	procedure	NOUN
ftr-320	706	26	,	,	PUNCT
ftr-320	706	27	even	even	ADV
ftr-320	706	28	though	though	SCONJ
ftr-320	706	29	some	some	DET
ftr-320	706	30	states	state	NOUN
ftr-320	706	31	had	have	VERB
ftr-320	706	32	statutory	statutory	ADJ
ftr-320	706	33	extinguishment	extinguishment	NOUN
ftr-320	706	34	procedures	procedure	NOUN
ftr-320	706	35	in	in	ADP
ftr-320	706	36	place	place	NOUN
ftr-320	706	37	at	at	ADP
ftr-320	706	38	the	the	DET
ftr-320	706	39	time	time	NOUN
ftr-320	706	40	of	of	ADP
ftr-320	706	41	the	the	DET
ftr-320	706	42	enactment	enactment	NOUN
ftr-320	706	43	of	of	ADP
ftr-320	706	44	section	section	NOUN
ftr-320	706	45	170(h	170(h	PROPN
ftr-320	706	46	)	)	PUNCT
ftr-320	706	47	and	and	CCONJ
ftr-320	706	48	the	the	DET
ftr-320	706	49	drafting	drafting	NOUN
ftr-320	706	50	of	of	ADP
ftr-320	706	51	the	the	DET
ftr-320	706	52	regulations	regulation	NOUN
ftr-320	706	53	.	.	PUNCT
ftr-320	707	1	97	97	NUM
ftr-320	707	2	consistent	consistent	ADJ
ftr-320	707	3	with	with	ADP
ftr-320	707	4	basic	basic	ADJ
ftr-320	707	5	rules	rule	NOUN
ftr-320	707	6	of	of	ADP
ftr-320	707	7	construction	construction	NOUN
ftr-320	707	8	,	,	PUNCT
ftr-320	707	9	it	it	PRON
ftr-320	707	10	should	should	AUX
ftr-320	707	11	be	be	AUX
ftr-320	707	12	presumed	presume	VERB
ftr-320	707	13	that	that	SCONJ
ftr-320	707	14	omission	omission	NOUN
ftr-320	707	15	was	be	AUX
ftr-320	707	16	purposeful	purposeful	ADJ
ftr-320	707	17	,	,	PUNCT
ftr-320	707	18	98	98	NUM
ftr-320	707	19	and	and	CCONJ
ftr-320	707	20	that	that	SCONJ
ftr-320	707	21	the	the	DET
ftr-320	707	22	treasury	treasury	PROPN
ftr-320	707	23	department	department	NOUN
ftr-320	707	24	intended	intend	VERB
ftr-320	707	25	to	to	PART
ftr-320	707	26	impose	impose	VERB
ftr-320	707	27	a	a	DET
ftr-320	707	28	uniform	uniform	ADJ
ftr-320	707	29	set	set	NOUN
ftr-320	707	30	of	of	ADP
ftr-320	707	31	rules	rule	NOUN
ftr-320	707	32	that	that	PRON
ftr-320	707	33	would	would	AUX
ftr-320	707	34	protect	protect	VERB
ftr-320	707	35	the	the	DET
ftr-320	707	36	federal	federal	ADJ
ftr-320	707	37	investment	investment	NOUN
ftr-320	707	38	in	in	ADP
ftr-320	707	39	those	those	DET
ftr-320	707	40	rare	rare	ADJ
ftr-320	707	41	cases	case	NOUN
ftr-320	707	42	where	where	SCONJ
ftr-320	707	43	changed	change	VERB
ftr-320	707	44	conditions	condition	NOUN
ftr-320	707	45	frustrate	frustrate	VERB
ftr-320	707	46	the	the	DET
ftr-320	707	47	purpose	purpose	NOUN
ftr-320	707	48	of	of	ADP
ftr-320	707	49	a	a	DET
ftr-320	707	50	tax	tax	NOUN
ftr-320	707	51	-	-	PUNCT
ftr-320	707	52	deductible	deductible	ADJ
ftr-320	707	53	perpetual	perpetual	ADJ
ftr-320	707	54	easement	easement	NOUN
ftr-320	707	55	.	.	PUNCT
ftr-320	708	1	the	the	DET
ftr-320	708	2	foregoing	forego	VERB
ftr-320	708	3	interpretation	interpretation	NOUN
ftr-320	708	4	is	be	AUX
ftr-320	708	5	also	also	ADV
ftr-320	708	6	consistent	consistent	ADJ
ftr-320	708	7	with	with	ADP
ftr-320	708	8	the	the	DET
ftr-320	708	9	explanation	explanation	NOUN
ftr-320	708	10	of	of	ADP
ftr-320	708	11	the	the	DET
ftr-320	708	12	extinguishment	extinguishment	NOUN
ftr-320	708	13	regulation	regulation	NOUN
ftr-320	708	14	provided	provide	VERB
ftr-320	708	15	by	by	ADP
ftr-320	708	16	one	one	NUM
ftr-320	708	17	of	of	ADP
ftr-320	708	18	the	the	DET
ftr-320	708	19	principal	principal	ADJ
ftr-320	708	20	drafters	drafter	NOUN
ftr-320	708	21	of	of	ADP
ftr-320	708	22	the	the	DET
ftr-320	708	23	regulations	regulation	NOUN
ftr-320	708	24	.	.	PUNCT
ftr-320	709	1	in	in	ADP
ftr-320	709	2	his	his	PRON
ftr-320	709	3	treatise	treatise	NOUN
ftr-320	709	4	on	on	ADP
ftr-320	709	5	section	section	NOUN
ftr-320	709	6	170(h	170(h	PROPN
ftr-320	709	7	)	)	PUNCT
ftr-320	709	8	,	,	PUNCT
ftr-320	709	9	which	which	PRON
ftr-320	709	10	was	be	AUX
ftr-320	709	11	published	publish	VERB
ftr-320	709	12	soon	soon	ADV
ftr-320	709	13	after	after	SCONJ
ftr-320	709	14	the	the	DET
ftr-320	709	15	regulations	regulation	NOUN
ftr-320	709	16	were	be	AUX
ftr-320	709	17	issued	issue	VERB
ftr-320	709	18	in	in	ADP
ftr-320	709	19	1986	1986	NUM
ftr-320	709	20	,	,	PUNCT
ftr-320	709	21	stephen	stephen	PROPN
ftr-320	709	22	j.	j.	PROPN
ftr-320	709	23	small	small	PROPN
ftr-320	709	24	posed	pose	VERB
ftr-320	709	25	the	the	DET
ftr-320	709	26	question	question	NOUN
ftr-320	709	27	of	of	ADP
ftr-320	709	28	―what	―what	PRON
ftr-320	709	29	can	can	AUX
ftr-320	709	30	be	be	AUX
ftr-320	709	31	done	do	VERB
ftr-320	709	32	when	when	SCONJ
ftr-320	709	33	natural	natural	ADJ
ftr-320	709	34	or	or	CCONJ
ftr-320	709	35	economic	economic	ADJ
ftr-320	709	36	conditions	condition	NOUN
ftr-320	709	37	change	change	VERB
ftr-320	709	38	and	and	CCONJ
ftr-320	709	39	the	the	DET
ftr-320	709	40	once	once	ADV
ftr-320	709	41	-	-	PUNCT
ftr-320	709	42	important	important	ADJ
ftr-320	709	43	conservation	conservation	NOUN
ftr-320	709	44	interests	interest	NOUN
ftr-320	709	45	associated	associate	VERB
ftr-320	709	46	with	with	ADP
ftr-320	709	47	property	property	NOUN
ftr-320	709	48	subject	subject	NOUN
ftr-320	709	49	to	to	ADP
ftr-320	709	50	an	an	DET
ftr-320	709	51	easement	easement	NOUN
ftr-320	709	52	no	no	ADV
ftr-320	709	53	longer	long	ADV
ftr-320	709	54	exist[?]‖	exist[?]‖	NUM
ftr-320	709	55	99	99	NUM
ftr-320	709	56	he	he	PRON
ftr-320	709	57	answers	answer	VERB
ftr-320	709	58	that	that	DET
ftr-320	709	59	question	question	NOUN
ftr-320	709	60	in	in	ADP
ftr-320	709	61	his	his	PRON
ftr-320	709	62	explanation	explanation	NOUN
ftr-320	709	63	of	of	ADP
ftr-320	709	64	the	the	DET
ftr-320	709	65	extinguishment	extinguishment	NOUN
ftr-320	709	66	regulation	regulation	NOUN
ftr-320	709	67	as	as	SCONJ
ftr-320	709	68	follows	follow	VERB
ftr-320	709	69	:	:	PUNCT
ftr-320	709	70	[	[	X
ftr-320	709	71	the	the	DET
ftr-320	709	72	extinguishment	extinguishment	NOUN
ftr-320	709	73	regulation	regulation	NOUN
ftr-320	709	74	]	]	PUNCT
ftr-320	709	75	represents	represent	VERB
ftr-320	709	76	a	a	DET
ftr-320	709	77	recognition	recognition	NOUN
ftr-320	709	78	by	by	ADP
ftr-320	709	79	the	the	DET
ftr-320	709	80	service	service	NOUN
ftr-320	709	81	that	that	PRON
ftr-320	709	82	perpetual	perpetual	ADJ
ftr-320	709	83	may	may	AUX
ftr-320	709	84	not	not	PART
ftr-320	709	85	really	really	ADV
ftr-320	709	86	be	be	AUX
ftr-320	709	87	perpetual	perpetual	ADJ
ftr-320	709	88	.	.	PUNCT
ftr-320	709	89	.	.	PUNCT
ftr-320	709	90	.	.	PUNCT
ftr-320	710	1	.	.	PUNCT
ftr-320	711	1	97	97	NUM
ftr-320	711	2	.	.	PUNCT
ftr-320	712	1	see	see	VERB
ftr-320	712	2	,	,	PUNCT
ftr-320	712	3	e.g.	e.g.	ADV
ftr-320	712	4	,	,	PUNCT
ftr-320	712	5	va	va	PROPN
ftr-320	712	6	.	.	PROPN
ftr-320	712	7	code	code	PROPN
ftr-320	712	8	ann	ann	PROPN
ftr-320	712	9	.	.	PUNCT
ftr-320	713	1	§	§	PROPN
ftr-320	713	2	10	10	NUM
ftr-320	713	3	-	-	SYM
ftr-320	713	4	153	153	NUM
ftr-320	713	5	(	(	PUNCT
ftr-320	713	6	1980	1980	NUM
ftr-320	713	7	,	,	PUNCT
ftr-320	713	8	1986	1986	NUM
ftr-320	713	9	)	)	PUNCT
ftr-320	713	10	(	(	PUNCT
ftr-320	713	11	current	current	ADJ
ftr-320	713	12	version	version	NOUN
ftr-320	713	13	at	at	ADP
ftr-320	713	14	va	va	PROPN
ftr-320	713	15	.	.	PUNCT
ftr-320	713	16	code	code	PROPN
ftr-320	713	17	ann	ann	PROPN
ftr-320	713	18	.	.	PUNCT
ftr-320	714	1	§	§	PROPN
ftr-320	714	2	10.1	10.1	NUM
ftr-320	714	3	-	-	SYM
ftr-320	714	4	1	1	NUM
ftr-320	714	5	-	-	PUNCT
ftr-320	714	6	1704	1704	NUM
ftr-320	714	7	(	(	PUNCT
ftr-320	714	8	2012	2012	NUM
ftr-320	714	9	)	)	PUNCT
ftr-320	714	10	)	)	PUNCT
ftr-320	715	1	(	(	PUNCT
ftr-320	715	2	open	open	ADJ
ftr-320	715	3	-	-	PUNCT
ftr-320	715	4	space	space	NOUN
ftr-320	715	5	land	land	NOUN
ftr-320	715	6	protected	protect	VERB
ftr-320	715	7	by	by	ADP
ftr-320	715	8	a	a	DET
ftr-320	715	9	conservation	conservation	NOUN
ftr-320	715	10	easement	easement	NOUN
ftr-320	715	11	can	can	AUX
ftr-320	715	12	be	be	AUX
ftr-320	715	13	converted	convert	VERB
ftr-320	715	14	or	or	CCONJ
ftr-320	715	15	diverted	divert	VERB
ftr-320	715	16	if	if	SCONJ
ftr-320	715	17	(	(	PUNCT
ftr-320	715	18	i	i	NOUN
ftr-320	715	19	)	)	PUNCT
ftr-320	715	20	the	the	DET
ftr-320	715	21	public	public	ADJ
ftr-320	715	22	body	body	NOUN
ftr-320	715	23	holding	hold	VERB
ftr-320	715	24	the	the	DET
ftr-320	715	25	easement	easement	NOUN
ftr-320	715	26	determines	determine	VERB
ftr-320	715	27	it	it	PRON
ftr-320	715	28	to	to	PART
ftr-320	715	29	be	be	AUX
ftr-320	715	30	―essential	―essential	PROPN
ftr-320	715	31	to	to	ADP
ftr-320	715	32	the	the	DET
ftr-320	715	33	orderly	orderly	ADJ
ftr-320	715	34	development	development	NOUN
ftr-320	715	35	and	and	CCONJ
ftr-320	715	36	growth	growth	NOUN
ftr-320	715	37	of	of	ADP
ftr-320	715	38	the	the	DET
ftr-320	715	39	urban	urban	ADJ
ftr-320	715	40	area‖	area‖	PROPN
ftr-320	715	41	and	and	CCONJ
ftr-320	715	42	―in	―in	VERB
ftr-320	715	43	accordance	accordance	NOUN
ftr-320	715	44	with	with	ADP
ftr-320	715	45	the	the	DET
ftr-320	715	46	official	official	ADJ
ftr-320	715	47	comprehensive	comprehensive	ADJ
ftr-320	715	48	plan;‖	plan;‖	PROPN
ftr-320	715	49	and	and	CCONJ
ftr-320	715	50	(	(	PUNCT
ftr-320	715	51	ii	ii	NOUN
ftr-320	715	52	)	)	PUNCT
ftr-320	715	53	other	other	ADJ
ftr-320	715	54	real	real	ADJ
ftr-320	715	55	property	property	NOUN
ftr-320	715	56	of	of	ADP
ftr-320	715	57	at	at	ADV
ftr-320	715	58	least	least	ADJ
ftr-320	715	59	equal	equal	ADJ
ftr-320	715	60	fair	fair	ADJ
ftr-320	715	61	market	market	NOUN
ftr-320	715	62	value	value	NOUN
ftr-320	715	63	and	and	CCONJ
ftr-320	715	64	of	of	ADP
ftr-320	715	65	as	as	ADV
ftr-320	715	66	nearly	nearly	ADV
ftr-320	715	67	as	as	ADP
ftr-320	715	68	feasible	feasible	ADJ
ftr-320	715	69	equivalent	equivalent	ADJ
ftr-320	715	70	usefulness	usefulness	NOUN
ftr-320	715	71	and	and	CCONJ
ftr-320	715	72	location	location	NOUN
ftr-320	715	73	for	for	ADP
ftr-320	715	74	use	use	NOUN
ftr-320	715	75	as	as	ADP
ftr-320	715	76	permanent	permanent	ADJ
ftr-320	715	77	open	open	ADJ
ftr-320	715	78	-	-	PUNCT
ftr-320	715	79	space	space	NOUN
ftr-320	715	80	is	be	AUX
ftr-320	715	81	substituted	substitute	VERB
ftr-320	715	82	within	within	ADP
ftr-320	715	83	a	a	DET
ftr-320	715	84	reasonable	reasonable	ADJ
ftr-320	715	85	period	period	NOUN
ftr-320	715	86	not	not	PART
ftr-320	715	87	exceeding	exceed	VERB
ftr-320	715	88	one	one	NUM
ftr-320	715	89	year	year	NOUN
ftr-320	715	90	,	,	PUNCT
ftr-320	715	91	unless	unless	SCONJ
ftr-320	715	92	the	the	DET
ftr-320	715	93	public	public	ADJ
ftr-320	715	94	body	body	NOUN
ftr-320	715	95	determines	determine	VERB
ftr-320	715	96	that	that	SCONJ
ftr-320	715	97	such	such	ADJ
ftr-320	715	98	open	open	ADJ
ftr-320	715	99	-	-	PUNCT
ftr-320	715	100	pace	pace	NOUN
ftr-320	715	101	land	land	NOUN
ftr-320	715	102	or	or	CCONJ
ftr-320	715	103	its	its	PRON
ftr-320	715	104	equivalent	equivalent	NOUN
ftr-320	715	105	is	be	AUX
ftr-320	715	106	no	no	ADV
ftr-320	715	107	longer	long	ADV
ftr-320	715	108	needed	need	VERB
ftr-320	715	109	)	)	PUNCT
ftr-320	715	110	;	;	PUNCT
ftr-320	716	1	ca	ca	PROPN
ftr-320	716	2	.	.	PUNCT
ftr-320	716	3	govt	govt	PROPN
ftr-320	716	4	.	.	PUNCT
ftr-320	717	1	code	code	PROPN
ftr-320	717	2	§	§	PROPN
ftr-320	717	3	51093	51093	NUM
ftr-320	717	4	(	(	PUNCT
ftr-320	717	5	west	west	NOUN
ftr-320	717	6	1974	1974	NUM
ftr-320	717	7	)	)	PUNCT
ftr-320	717	8	(	(	PUNCT
ftr-320	717	9	the	the	DET
ftr-320	717	10	holder	holder	NOUN
ftr-320	717	11	of	of	ADP
ftr-320	717	12	an	an	DET
ftr-320	717	13	open	open	ADJ
ftr-320	717	14	space	space	NOUN
ftr-320	717	15	easement	easement	NOUN
ftr-320	717	16	can	can	AUX
ftr-320	717	17	abandon	abandon	VERB
ftr-320	717	18	the	the	DET
ftr-320	717	19	easement	easement	NOUN
ftr-320	717	20	at	at	ADP
ftr-320	717	21	the	the	DET
ftr-320	717	22	request	request	NOUN
ftr-320	717	23	of	of	ADP
ftr-320	717	24	a	a	DET
ftr-320	717	25	landowner	landowner	NOUN
ftr-320	717	26	if	if	SCONJ
ftr-320	717	27	(	(	PUNCT
ftr-320	717	28	i	i	NOUN
ftr-320	717	29	)	)	PUNCT
ftr-320	717	30	the	the	DET
ftr-320	717	31	holder	holder	NOUN
ftr-320	717	32	determines	determine	VERB
ftr-320	717	33	that	that	SCONJ
ftr-320	717	34	certain	certain	ADJ
ftr-320	717	35	conditions	condition	NOUN
ftr-320	717	36	have	have	AUX
ftr-320	717	37	been	be	AUX
ftr-320	717	38	met	meet	VERB
ftr-320	717	39	,	,	PUNCT
ftr-320	717	40	including	include	VERB
ftr-320	717	41	that	that	SCONJ
ftr-320	717	42	no	no	DET
ftr-320	717	43	public	public	ADJ
ftr-320	717	44	purpose	purpose	NOUN
ftr-320	717	45	will	will	AUX
ftr-320	717	46	be	be	AUX
ftr-320	717	47	served	serve	VERB
ftr-320	717	48	by	by	ADP
ftr-320	717	49	keeping	keep	VERB
ftr-320	717	50	the	the	DET
ftr-320	717	51	land	land	NOUN
ftr-320	717	52	as	as	ADP
ftr-320	717	53	open	open	ADJ
ftr-320	717	54	space	space	NOUN
ftr-320	717	55	;	;	PUNCT
ftr-320	717	56	(	(	PUNCT
ftr-320	717	57	ii	ii	NOUN
ftr-320	717	58	)	)	PUNCT
ftr-320	717	59	public	public	ADJ
ftr-320	717	60	hearings	hearing	NOUN
ftr-320	717	61	are	be	AUX
ftr-320	717	62	held	hold	VERB
ftr-320	717	63	;	;	PUNCT
ftr-320	717	64	and	and	CCONJ
ftr-320	717	65	(	(	PUNCT
ftr-320	717	66	iii	iii	X
ftr-320	717	67	)	)	PUNCT
ftr-320	717	68	the	the	DET
ftr-320	717	69	landowner	landowner	NOUN
ftr-320	717	70	pays	pay	VERB
ftr-320	717	71	an	an	DET
ftr-320	717	72	―abandonment	―abandonment	PROPN
ftr-320	717	73	fee‖	fee‖	NOUN
ftr-320	717	74	that	that	PRON
ftr-320	717	75	is	be	AUX
ftr-320	717	76	deposited	deposit	VERB
ftr-320	717	77	in	in	ADP
ftr-320	717	78	the	the	DET
ftr-320	717	79	state‘s	state‘s	PROPN
ftr-320	717	80	general	general	ADJ
ftr-320	717	81	fund	fund	PROPN
ftr-320	717	82	)	)	PUNCT
ftr-320	717	83	;	;	PUNCT
ftr-320	717	84	mass	mass	PROPN
ftr-320	717	85	.	.	PUNCT
ftr-320	718	1	gen	gen	PROPN
ftr-320	718	2	.	.	PROPN
ftr-320	718	3	laws	laws	PROPN
ftr-320	718	4	ann	ann	PROPN
ftr-320	718	5	.	.	PUNCT
ftr-320	719	1	ch	ch	PROPN
ftr-320	719	2	.	.	PROPN
ftr-320	720	1	184	184	NUM
ftr-320	720	2	,	,	PUNCT
ftr-320	720	3	§	§	PROPN
ftr-320	720	4	32	32	NUM
ftr-320	720	5	(	(	PUNCT
ftr-320	720	6	west	west	NOUN
ftr-320	720	7	1980	1980	NUM
ftr-320	720	8	,	,	PUNCT
ftr-320	720	9	1986	1986	NUM
ftr-320	720	10	)	)	PUNCT
ftr-320	720	11	(	(	PUNCT
ftr-320	720	12	conservation	conservation	NOUN
ftr-320	720	13	restrictions	restriction	NOUN
ftr-320	720	14	―may	―may	PUNCT
ftr-320	720	15	be	be	AUX
ftr-320	720	16	released	release	VERB
ftr-320	720	17	,	,	PUNCT
ftr-320	720	18	in	in	ADP
ftr-320	720	19	whole	whole	NOUN
ftr-320	720	20	or	or	CCONJ
ftr-320	720	21	in	in	ADP
ftr-320	720	22	part	part	NOUN
ftr-320	720	23	,	,	PUNCT
ftr-320	720	24	by	by	ADP
ftr-320	720	25	the	the	DET
ftr-320	720	26	holder	holder	NOUN
ftr-320	720	27	for	for	ADP
ftr-320	720	28	such	such	ADJ
ftr-320	720	29	consideration	consideration	NOUN
ftr-320	720	30	,	,	PUNCT
ftr-320	720	31	if	if	SCONJ
ftr-320	720	32	any	any	PRON
ftr-320	720	33	,	,	PUNCT
ftr-320	720	34	as	as	SCONJ
ftr-320	720	35	the	the	DET
ftr-320	720	36	holder	holder	NOUN
ftr-320	720	37	may	may	AUX
ftr-320	720	38	determine	determine	VERB
ftr-320	720	39	,	,	PUNCT
ftr-320	720	40	in	in	ADP
ftr-320	720	41	the	the	DET
ftr-320	720	42	same	same	ADJ
ftr-320	720	43	manner	manner	NOUN
ftr-320	720	44	as	as	SCONJ
ftr-320	720	45	the	the	DET
ftr-320	720	46	holder	holder	NOUN
ftr-320	720	47	may	may	AUX
ftr-320	720	48	dispose	dispose	VERB
ftr-320	720	49	of	of	ADP
ftr-320	720	50	land	land	NOUN
ftr-320	720	51	or	or	CCONJ
ftr-320	720	52	other	other	ADJ
ftr-320	720	53	interests	interest	NOUN
ftr-320	720	54	in	in	ADP
ftr-320	720	55	land	land	NOUN
ftr-320	720	56	,	,	PUNCT
ftr-320	720	57	but	but	CCONJ
ftr-320	720	58	only	only	ADV
ftr-320	720	59	after	after	ADP
ftr-320	720	60	a	a	DET
ftr-320	720	61	public	public	ADJ
ftr-320	720	62	hearing‖	hearing‖	NUM
ftr-320	720	63	and	and	CCONJ
ftr-320	720	64	approval	approval	NOUN
ftr-320	720	65	of	of	ADP
ftr-320	720	66	a	a	DET
ftr-320	720	67	certain	certain	ADJ
ftr-320	720	68	public	public	ADJ
ftr-320	720	69	official	official	NOUN
ftr-320	720	70	or	or	CCONJ
ftr-320	720	71	officials	official	NOUN
ftr-320	720	72	)	)	PUNCT
ftr-320	720	73	.	.	PUNCT
ftr-320	721	1	98	98	NUM
ftr-320	721	2	.	.	PUNCT
ftr-320	722	1	see	see	VERB
ftr-320	722	2	,	,	PUNCT
ftr-320	722	3	e.g.	e.g.	ADV
ftr-320	722	4	,	,	PUNCT
ftr-320	722	5	keene	keene	PROPN
ftr-320	722	6	corp	corp	PROPN
ftr-320	722	7	.	.	PROPN
ftr-320	722	8	v.	v.	PROPN
ftr-320	722	9	united	united	PROPN
ftr-320	722	10	states	states	PROPN
ftr-320	722	11	,	,	PUNCT
ftr-320	722	12	508	508	NUM
ftr-320	722	13	u.s	u.s	PROPN
ftr-320	722	14	.	.	PROPN
ftr-320	722	15	200	200	NUM
ftr-320	722	16	,	,	PUNCT
ftr-320	722	17	208	208	NUM
ftr-320	722	18	(	(	PUNCT
ftr-320	722	19	1993	1993	NUM
ftr-320	722	20	)	)	PUNCT
ftr-320	722	21	(	(	PUNCT
ftr-320	722	22	―‗[w]here	―‗[w]here	SCONJ
ftr-320	722	23	congress	congress	PROPN
ftr-320	722	24	includes	include	VERB
ftr-320	722	25	particular	particular	ADJ
ftr-320	722	26	language	language	NOUN
ftr-320	722	27	in	in	ADP
ftr-320	722	28	one	one	NUM
ftr-320	722	29	section	section	NOUN
ftr-320	722	30	of	of	ADP
ftr-320	722	31	a	a	DET
ftr-320	722	32	statute	statute	NOUN
ftr-320	722	33	but	but	CCONJ
ftr-320	722	34	omits	omit	VERB
ftr-320	722	35	it	it	PRON
ftr-320	722	36	in	in	ADP
ftr-320	722	37	another	another	PRON
ftr-320	722	38	.	.	PUNCT
ftr-320	722	39	.	.	PUNCT
ftr-320	723	1	.	.	PUNCT
ftr-320	724	1	it	it	PRON
ftr-320	724	2	is	be	AUX
ftr-320	724	3	generally	generally	ADV
ftr-320	724	4	presumed	presume	VERB
ftr-320	724	5	that	that	SCONJ
ftr-320	724	6	congress	congress	PROPN
ftr-320	724	7	acts	act	VERB
ftr-320	724	8	intentionally	intentionally	ADV
ftr-320	724	9	and	and	CCONJ
ftr-320	724	10	purposefully	purposefully	ADV
ftr-320	724	11	in	in	ADP
ftr-320	724	12	the	the	DET
ftr-320	724	13	disparate	disparate	ADJ
ftr-320	724	14	inclusion	inclusion	NOUN
ftr-320	724	15	or	or	CCONJ
ftr-320	724	16	exclusion	exclusion	NOUN
ftr-320	724	17	.	.	PUNCT
ftr-320	725	1	‘‖	‘‖	NOUN
ftr-320	725	2	)	)	PUNCT
ftr-320	726	1	(	(	PUNCT
ftr-320	726	2	quoting	quote	VERB
ftr-320	726	3	russello	russello	PROPN
ftr-320	726	4	v.	v.	PROPN
ftr-320	726	5	united	united	PROPN
ftr-320	726	6	states	states	PROPN
ftr-320	726	7	,	,	PUNCT
ftr-320	726	8	464	464	NUM
ftr-320	726	9	u.s	u.s	PROPN
ftr-320	726	10	.	.	PROPN
ftr-320	726	11	16	16	NUM
ftr-320	726	12	,	,	PUNCT
ftr-320	726	13	23	23	NUM
ftr-320	726	14	(	(	PUNCT
ftr-320	726	15	1983	1983	NUM
ftr-320	726	16	)	)	PUNCT
ftr-320	726	17	(	(	PUNCT
ftr-320	726	18	citation	citation	NOUN
ftr-320	726	19	omitted	omit	VERB
ftr-320	726	20	)	)	PUNCT
ftr-320	726	21	)	)	PUNCT
ftr-320	726	22	.	.	PUNCT
ftr-320	727	1	99	99	NUM
ftr-320	727	2	.	.	PUNCT
ftr-320	727	3	stephen	stephen	PROPN
ftr-320	727	4	j.	j.	PROPN
ftr-320	727	5	small	small	PROPN
ftr-320	727	6	,	,	PUNCT
ftr-320	727	7	the	the	DET
ftr-320	727	8	federal	federal	ADJ
ftr-320	727	9	tax	tax	NOUN
ftr-320	727	10	law	law	NOUN
ftr-320	727	11	of	of	ADP
ftr-320	727	12	conservation	conservation	NOUN
ftr-320	727	13	easements	easement	NOUN
ftr-320	727	14	§	§	PROPN
ftr-320	727	15	14.02	14.02	NUM
ftr-320	727	16	,	,	PUNCT
ftr-320	727	17	14–3	14–3	NUM
ftr-320	727	18	(	(	PUNCT
ftr-320	727	19	4th	4th	ADJ
ftr-320	727	20	ed	ed	NOUN
ftr-320	727	21	.	.	PUNCT
ftr-320	727	22	1997	1997	NUM
ftr-320	727	23	)	)	PUNCT
ftr-320	727	24	.	.	PUNCT
ftr-320	728	1	2012	2012	NUM
ftr-320	728	2	]	]	PUNCT
ftr-320	728	3	tax	tax	NOUN
ftr-320	728	4	-	-	PUNCT
ftr-320	728	5	deductible	deductible	ADJ
ftr-320	728	6	conservation	conservation	NOUN
ftr-320	728	7	easements	easement	NOUN
ftr-320	728	8	249	249	NUM
ftr-320	729	1	[	[	X
ftr-320	729	2	there	there	PRON
ftr-320	729	3	may	may	AUX
ftr-320	729	4	be	be	AUX
ftr-320	729	5	a	a	DET
ftr-320	729	6	]	]	PUNCT
ftr-320	729	7	subsequent	subsequent	ADJ
ftr-320	729	8	change	change	NOUN
ftr-320	729	9	or	or	CCONJ
ftr-320	729	10	destruction	destruction	NOUN
ftr-320	729	11	of	of	ADP
ftr-320	729	12	the	the	DET
ftr-320	729	13	conservation	conservation	NOUN
ftr-320	729	14	interests	interest	NOUN
ftr-320	729	15	that	that	PRON
ftr-320	729	16	were	be	AUX
ftr-320	729	17	the	the	DET
ftr-320	729	18	subject	subject	NOUN
ftr-320	729	19	of	of	ADP
ftr-320	729	20	the	the	DET
ftr-320	729	21	donation	donation	NOUN
ftr-320	729	22	.	.	PUNCT
ftr-320	729	23	.	.	PUNCT
ftr-320	729	24	.	.	PUNCT
ftr-320	729	25	.	.	PUNCT
ftr-320	730	1	[	[	X
ftr-320	730	2	t]his	t]his	ADP
ftr-320	730	3	section	section	NOUN
ftr-320	730	4	of	of	ADP
ftr-320	730	5	the	the	DET
ftr-320	730	6	regulations	regulation	NOUN
ftr-320	730	7	makes	make	VERB
ftr-320	730	8	it	it	PRON
ftr-320	730	9	clear	clear	ADJ
ftr-320	730	10	to	to	ADP
ftr-320	730	11	the	the	DET
ftr-320	730	12	donee	donee	NOUN
ftr-320	730	13	organization	organization	NOUN
ftr-320	730	14	that	that	SCONJ
ftr-320	730	15	in	in	ADP
ftr-320	730	16	such	such	DET
ftr-320	730	17	a	a	DET
ftr-320	730	18	situation	situation	NOUN
ftr-320	730	19	the	the	DET
ftr-320	730	20	restrictions	restriction	NOUN
ftr-320	730	21	can	can	AUX
ftr-320	730	22	be	be	AUX
ftr-320	730	23	extinguished	extinguish	VERB
ftr-320	730	24	by	by	ADP
ftr-320	730	25	judicial	judicial	ADJ
ftr-320	730	26	proceedings	proceeding	NOUN
ftr-320	730	27	and	and	CCONJ
ftr-320	730	28	the	the	DET
ftr-320	730	29	property	property	NOUN
ftr-320	730	30	can	can	AUX
ftr-320	730	31	be	be	AUX
ftr-320	730	32	sold	sell	VERB
ftr-320	730	33	or	or	CCONJ
ftr-320	730	34	exchanged	exchange	VERB
ftr-320	730	35	,	,	PUNCT
ftr-320	730	36	as	as	ADV
ftr-320	730	37	long	long	ADV
ftr-320	730	38	as	as	SCONJ
ftr-320	730	39	the	the	DET
ftr-320	730	40	subsequent	subsequent	ADJ
ftr-320	730	41	application	application	NOUN
ftr-320	730	42	of	of	ADP
ftr-320	730	43	proceeds	proceed	NOUN
ftr-320	730	44	follows	follow	VERB
ftr-320	730	45	the	the	DET
ftr-320	730	46	rules	rule	NOUN
ftr-320	730	47	of	of	ADP
ftr-320	730	48	[	[	PUNCT
ftr-320	730	49	the	the	DET
ftr-320	730	50	proceeds	proceed	NOUN
ftr-320	730	51	regulation	regulation	NOUN
ftr-320	730	52	]	]	PUNCT
ftr-320	730	53	.	.	PUNCT
ftr-320	731	1	to	to	ADP
ftr-320	731	2	those	those	PRON
ftr-320	731	3	who	who	PRON
ftr-320	731	4	suggest	suggest	VERB
ftr-320	731	5	this	this	PRON
ftr-320	731	6	may	may	AUX
ftr-320	731	7	be	be	AUX
ftr-320	731	8	a	a	DET
ftr-320	731	9	cumbersome	cumbersome	ADJ
ftr-320	731	10	way	way	NOUN
ftr-320	731	11	to	to	PART
ftr-320	731	12	deal	deal	VERB
ftr-320	731	13	with	with	ADP
ftr-320	731	14	the	the	DET
ftr-320	731	15	problem	problem	NOUN
ftr-320	731	16	,	,	PUNCT
ftr-320	731	17	i	i	PRON
ftr-320	731	18	would	would	AUX
ftr-320	731	19	respond	respond	VERB
ftr-320	731	20	that	that	SCONJ
ftr-320	731	21	these	these	DET
ftr-320	731	22	restrictions	restriction	NOUN
ftr-320	731	23	are	be	AUX
ftr-320	731	24	supposed	suppose	VERB
ftr-320	731	25	to	to	PART
ftr-320	731	26	be	be	AUX
ftr-320	731	27	perpetual	perpetual	ADJ
ftr-320	731	28	in	in	ADP
ftr-320	731	29	the	the	DET
ftr-320	731	30	first	first	ADJ
ftr-320	731	31	place	place	NOUN
ftr-320	731	32	,	,	PUNCT
ftr-320	731	33	and	and	CCONJ
ftr-320	731	34	the	the	DET
ftr-320	731	35	decision	decision	NOUN
ftr-320	731	36	to	to	PART
ftr-320	731	37	terminate	terminate	VERB
ftr-320	731	38	them	they	PRON
ftr-320	731	39	should	should	AUX
ftr-320	731	40	not	not	PART
ftr-320	731	41	be	be	AUX
ftr-320	731	42	made	make	VERB
ftr-320	731	43	solely	solely	ADV
ftr-320	731	44	by	by	ADP
ftr-320	731	45	interested	interested	ADJ
ftr-320	731	46	parties	party	NOUN
ftr-320	731	47	.	.	PUNCT
ftr-320	732	1	with	with	SCONJ
ftr-320	732	2	the	the	DET
ftr-320	732	3	decision	decision	NOUN
ftr-320	732	4	-	-	PUNCT
ftr-320	732	5	making	make	VERB
ftr-320	732	6	process	process	NOUN
ftr-320	732	7	pushed	push	VERB
ftr-320	732	8	into	into	ADP
ftr-320	732	9	a	a	DET
ftr-320	732	10	court	court	NOUN
ftr-320	732	11	of	of	ADP
ftr-320	732	12	law	law	NOUN
ftr-320	732	13	,	,	PUNCT
ftr-320	732	14	the	the	DET
ftr-320	732	15	legal	legal	ADJ
ftr-320	732	16	tension	tension	NOUN
ftr-320	732	17	created	create	VERB
ftr-320	732	18	by	by	ADP
ftr-320	732	19	such	such	ADJ
ftr-320	732	20	judicial	judicial	ADJ
ftr-320	732	21	review	review	NOUN
ftr-320	732	22	will	will	AUX
ftr-320	732	23	generally	generally	ADV
ftr-320	732	24	tend	tend	VERB
ftr-320	732	25	to	to	PART
ftr-320	732	26	create	create	VERB
ftr-320	732	27	a	a	DET
ftr-320	732	28	fair	fair	ADJ
ftr-320	732	29	result	result	NOUN
ftr-320	732	30	.	.	PUNCT
ftr-320	733	1	100	100	NUM
ftr-320	733	2	finally	finally	ADV
ftr-320	733	3	,	,	PUNCT
ftr-320	733	4	it	it	PRON
ftr-320	733	5	is	be	AUX
ftr-320	733	6	notable	notable	ADJ
ftr-320	733	7	that	that	SCONJ
ftr-320	733	8	the	the	DET
ftr-320	733	9	deduction	deduction	NOUN
ftr-320	733	10	provision	provision	NOUN
ftr-320	733	11	was	be	AUX
ftr-320	733	12	revised	revise	VERB
ftr-320	733	13	,	,	PUNCT
ftr-320	733	14	first	first	ADV
ftr-320	733	15	in	in	ADP
ftr-320	733	16	1977	1977	NUM
ftr-320	733	17	to	to	PART
ftr-320	733	18	eliminate	eliminate	VERB
ftr-320	733	19	the	the	DET
ftr-320	733	20	deduction‘s	deduction‘s	PROPN
ftr-320	733	21	availability	availability	NOUN
ftr-320	733	22	with	with	ADP
ftr-320	733	23	regard	regard	NOUN
ftr-320	733	24	to	to	ADP
ftr-320	733	25	thirty	thirty	NUM
ftr-320	733	26	-	-	PUNCT
ftr-320	733	27	year	year	NOUN
ftr-320	733	28	(	(	PUNCT
ftr-320	733	29	or	or	CCONJ
ftr-320	733	30	longer	long	ADJ
ftr-320	733	31	)	)	PUNCT
ftr-320	733	32	term	term	NOUN
ftr-320	733	33	easements	easement	NOUN
ftr-320	733	34	and	and	CCONJ
ftr-320	733	35	require	require	VERB
ftr-320	733	36	that	that	SCONJ
ftr-320	733	37	all	all	DET
ftr-320	733	38	tax	tax	NOUN
ftr-320	733	39	-	-	PUNCT
ftr-320	733	40	deductible	deductible	ADJ
ftr-320	733	41	easements	easement	NOUN
ftr-320	733	42	be	be	AUX
ftr-320	733	43	―granted	―grante	VERB
ftr-320	733	44	in	in	ADP
ftr-320	733	45	perpetuity,‖	perpetuity,‖	PROPN
ftr-320	733	46	and	and	CCONJ
ftr-320	733	47	then	then	ADV
ftr-320	733	48	again	again	ADV
ftr-320	733	49	in	in	ADP
ftr-320	733	50	1980	1980	NUM
ftr-320	733	51	(	(	PUNCT
ftr-320	733	52	when	when	SCONJ
ftr-320	733	53	section	section	NOUN
ftr-320	733	54	170(h	170(h	PROPN
ftr-320	733	55	)	)	PUNCT
ftr-320	733	56	was	be	AUX
ftr-320	733	57	enacted	enact	VERB
ftr-320	733	58	)	)	PUNCT
ftr-320	733	59	to	to	PART
ftr-320	733	60	further	far	ADV
ftr-320	733	61	mandate	mandate	VERB
ftr-320	733	62	that	that	SCONJ
ftr-320	733	63	the	the	DET
ftr-320	733	64	conservation	conservation	NOUN
ftr-320	733	65	purposes	purpose	NOUN
ftr-320	733	66	of	of	ADP
ftr-320	733	67	the	the	DET
ftr-320	733	68	easements	easement	NOUN
ftr-320	733	69	must	must	AUX
ftr-320	733	70	be	be	AUX
ftr-320	733	71	―protected	―protecte	VERB
ftr-320	733	72	in	in	ADP
ftr-320	733	73	perpetuity.‖	perpetuity.‖	PROPN
ftr-320	733	74	101	101	NUM
ftr-320	733	75	in	in	ADP
ftr-320	733	76	explaining	explain	VERB
ftr-320	733	77	the	the	DET
ftr-320	733	78	new	new	ADJ
ftr-320	733	79	protected	protect	VERB
ftr-320	733	80	-	-	PUNCT
ftr-320	733	81	inperpetuity	inperpetuity	NOUN
ftr-320	733	82	requirement	requirement	NOUN
ftr-320	733	83	,	,	PUNCT
ftr-320	733	84	congress	congress	PROPN
ftr-320	733	85	stated	state	VERB
ftr-320	733	86	,	,	PUNCT
ftr-320	733	87	inter	inter	PROPN
ftr-320	733	88	alia	alia	PROPN
ftr-320	733	89	,	,	PUNCT
ftr-320	733	90	that	that	SCONJ
ftr-320	733	91	it	it	PRON
ftr-320	733	92	intended	intend	VERB
ftr-320	733	93	―to	―to	NOUN
ftr-320	733	94	limit	limit	VERB
ftr-320	733	95	the	the	DET
ftr-320	733	96	deduction	deduction	NOUN
ftr-320	733	97	only	only	ADV
ftr-320	733	98	to	to	ADP
ftr-320	733	99	those	those	DET
ftr-320	733	100	cases	case	NOUN
ftr-320	733	101	where	where	SCONJ
ftr-320	733	102	the	the	DET
ftr-320	733	103	conservation	conservation	NOUN
ftr-320	733	104	purposes	purpose	NOUN
ftr-320	733	105	will	will	AUX
ftr-320	733	106	in	in	ADP
ftr-320	733	107	practice	practice	NOUN
ftr-320	733	108	be	be	AUX
ftr-320	733	109	carried	carry	VERB
ftr-320	733	110	out;‖	out;‖	ADP
ftr-320	733	111	that	that	SCONJ
ftr-320	733	112	it	it	PRON
ftr-320	733	113	contemplated	contemplate	VERB
ftr-320	733	114	that	that	SCONJ
ftr-320	733	115	―contributions	―contribution	NOUN
ftr-320	733	116	will	will	AUX
ftr-320	733	117	be	be	AUX
ftr-320	733	118	made	make	VERB
ftr-320	733	119	to	to	ADP
ftr-320	733	120	organizations	organization	NOUN
ftr-320	733	121	which	which	PRON
ftr-320	733	122	have	have	VERB
ftr-320	733	123	the	the	DET
ftr-320	733	124	commitment	commitment	NOUN
ftr-320	733	125	and	and	CCONJ
ftr-320	733	126	the	the	DET
ftr-320	733	127	resources	resource	NOUN
ftr-320	733	128	to	to	PART
ftr-320	733	129	enforce	enforce	VERB
ftr-320	733	130	the	the	DET
ftr-320	733	131	[	[	NOUN
ftr-320	733	132	easements	easement	NOUN
ftr-320	733	133	]	]	PUNCT
ftr-320	733	134	and	and	CCONJ
ftr-320	733	135	protect	protect	VERB
ftr-320	733	136	the	the	DET
ftr-320	733	137	conservation	conservation	NOUN
ftr-320	733	138	purposes;‖	purposes;‖	NOUN
ftr-320	733	139	and	and	CCONJ
ftr-320	733	140	that	that	SCONJ
ftr-320	733	141	the	the	DET
ftr-320	733	142	new	new	ADJ
ftr-320	733	143	protected	protect	VERB
ftr-320	733	144	-	-	PUNCT
ftr-320	733	145	in	in	ADP
ftr-320	733	146	-	-	PUNCT
ftr-320	733	147	perpetuity	perpetuity	NOUN
ftr-320	733	148	requirement	requirement	NOUN
ftr-320	733	149	―also	―also	AUX
ftr-320	733	150	is	be	AUX
ftr-320	733	151	intended	intend	VERB
ftr-320	733	152	to	to	PART
ftr-320	733	153	limit	limit	VERB
ftr-320	733	154	deductible	deductible	ADJ
ftr-320	733	155	contributions	contribution	NOUN
ftr-320	733	156	to	to	ADP
ftr-320	733	157	those	those	DET
ftr-320	733	158	transfers	transfer	NOUN
ftr-320	733	159	which	which	PRON
ftr-320	733	160	require	require	VERB
ftr-320	733	161	that	that	SCONJ
ftr-320	733	162	the	the	DET
ftr-320	733	163	donee	donee	NOUN
ftr-320	733	164	(	(	PUNCT
ftr-320	733	165	or	or	CCONJ
ftr-320	733	166	successor	successor	NOUN
ftr-320	733	167	in	in	ADP
ftr-320	733	168	interest	interest	NOUN
ftr-320	733	169	)	)	PUNCT
ftr-320	733	170	hold	hold	VERB
ftr-320	733	171	the	the	DET
ftr-320	733	172	conservation	conservation	NOUN
ftr-320	733	173	easement	easement	NOUN
ftr-320	733	174	.	.	PUNCT
ftr-320	733	175	.	.	PUNCT
ftr-320	733	176	.	.	PUNCT
ftr-320	734	1	exclusively	exclusively	ADV
ftr-320	734	2	for	for	ADP
ftr-320	734	3	conservation	conservation	NOUN
ftr-320	734	4	purposes	purpose	NOUN
ftr-320	734	5	(	(	PUNCT
ftr-320	734	6	i.e.	i.e.	X
ftr-320	734	7	,	,	PUNCT
ftr-320	734	8	that	that	SCONJ
ftr-320	734	9	[	[	X
ftr-320	734	10	the	the	DET
ftr-320	734	11	easement	easement	NOUN
ftr-320	734	12	]	]	PUNCT
ftr-320	734	13	not	not	PART
ftr-320	734	14	be	be	AUX
ftr-320	734	15	transferable	transferable	ADJ
ftr-320	734	16	by	by	ADP
ftr-320	734	17	the	the	DET
ftr-320	734	18	donee	donee	NOUN
ftr-320	734	19	except	except	SCONJ
ftr-320	734	20	to	to	ADP
ftr-320	734	21	other	other	ADJ
ftr-320	734	22	qualified	qualified	ADJ
ftr-320	734	23	organizations	organization	NOUN
ftr-320	734	24	that	that	PRON
ftr-320	734	25	also	also	ADV
ftr-320	734	26	will	will	AUX
ftr-320	734	27	hold	hold	VERB
ftr-320	734	28	the	the	DET
ftr-320	734	29	[	[	X
ftr-320	734	30	easement	easement	NOUN
ftr-320	734	31	]	]	PUNCT
ftr-320	734	32	exclusively	exclusively	ADV
ftr-320	734	33	for	for	ADP
ftr-320	734	34	conservation	conservation	NOUN
ftr-320	734	35	purposes).‖	purposes).‖	NOUN
ftr-320	734	36	102	102	NUM
ftr-320	734	37	it	it	PRON
ftr-320	734	38	is	be	AUX
ftr-320	734	39	difficult	difficult	ADJ
ftr-320	734	40	to	to	PART
ftr-320	734	41	review	review	VERB
ftr-320	734	42	this	this	DET
ftr-320	734	43	history	history	NOUN
ftr-320	734	44	and	and	CCONJ
ftr-320	734	45	arrive	arrive	VERB
ftr-320	734	46	at	at	ADP
ftr-320	734	47	the	the	DET
ftr-320	734	48	conclusion	conclusion	NOUN
ftr-320	734	49	that	that	SCONJ
ftr-320	734	50	congress	congress	PROPN
ftr-320	734	51	intended	intend	VERB
ftr-320	734	52	to	to	PART
ftr-320	734	53	subsidize	subsidize	VERB
ftr-320	734	54	the	the	DET
ftr-320	734	55	acquisition	acquisition	NOUN
ftr-320	734	56	,	,	PUNCT
ftr-320	734	57	not	not	PART
ftr-320	734	58	of	of	ADP
ftr-320	734	59	perpetual	perpetual	ADJ
ftr-320	734	60	conservation	conservation	NOUN
ftr-320	734	61	easements	easement	NOUN
ftr-320	734	62	extinguishable	extinguishable	ADJ
ftr-320	734	63	by	by	ADP
ftr-320	734	64	a	a	DET
ftr-320	734	65	court	court	NOUN
ftr-320	734	66	only	only	ADV
ftr-320	734	67	upon	upon	SCONJ
ftr-320	734	68	frustration	frustration	NOUN
ftr-320	734	69	of	of	ADP
ftr-320	734	70	their	their	PRON
ftr-320	734	71	purposes	purpose	NOUN
ftr-320	734	72	,	,	PUNCT
ftr-320	734	73	but	but	CCONJ
ftr-320	734	74	of	of	ADP
ftr-320	734	75	easements	easement	NOUN
ftr-320	734	76	extinguishable	extinguishable	ADJ
ftr-320	734	77	pursuant	pursuant	ADV
ftr-320	734	78	to	to	ADP
ftr-320	734	79	100	100	NUM
ftr-320	734	80	.	.	PUNCT
ftr-320	735	1	i	i	PRON
ftr-320	735	2	d.	d.	PROPN
ftr-320	735	3	§	§	PROPN
ftr-320	735	4	16.03	16.03	NUM
ftr-320	735	5	,	,	PUNCT
ftr-320	735	6	16–4	16–4	NUM
ftr-320	735	7	.	.	PUNCT
ftr-320	735	8	101	101	NUM
ftr-320	735	9	.	.	PUNCT
ftr-320	736	1	see	see	VERB
ftr-320	736	2	mclaughlin	mclaughlin	PROPN
ftr-320	736	3	,	,	PUNCT
ftr-320	736	4	national	national	ADJ
ftr-320	736	5	perpetuity	perpetuity	NOUN
ftr-320	736	6	standards	standard	NOUN
ftr-320	736	7	,	,	PUNCT
ftr-320	736	8	part	part	NOUN
ftr-320	736	9	1	1	NUM
ftr-320	736	10	,	,	PUNCT
ftr-320	736	11	supra	supra	PROPN
ftr-320	736	12	note	note	NOUN
ftr-320	736	13	16	16	NUM
ftr-320	736	14	,	,	PUNCT
ftr-320	736	15	at	at	ADP
ftr-320	736	16	476–83	476–83	NOUN
ftr-320	736	17	.	.	PUNCT
ftr-320	737	1	102	102	NUM
ftr-320	737	2	.	.	PUNCT
ftr-320	738	1	s.	s.	PROPN
ftr-320	738	2	rep	rep	PROPN
ftr-320	738	3	.	.	PROPN
ftr-320	739	1	no	no	INTJ
ftr-320	739	2	.	.	NOUN
ftr-320	740	1	96	96	NUM
ftr-320	740	2	-	-	SYM
ftr-320	740	3	1007	1007	NUM
ftr-320	740	4	,	,	PUNCT
ftr-320	740	5	supra	supra	ADJ
ftr-320	740	6	note	note	NOUN
ftr-320	740	7	2	2	NUM
ftr-320	740	8	,	,	PUNCT
ftr-320	740	9	pt	pt	NOUN
ftr-320	740	10	.	.	NOUN
ftr-320	740	11	2	2	NUM
ftr-320	740	12	,	,	PUNCT
ftr-320	740	13	at	at	ADP
ftr-320	740	14	14	14	NUM
ftr-320	740	15	,	,	PUNCT
ftr-320	740	16	reprinted	reprint	VERB
ftr-320	740	17	in	in	ADP
ftr-320	740	18	1980	1980	NUM
ftr-320	740	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	740	20	.	.	PUNCT
ftr-320	741	1	at	at	ADP
ftr-320	741	2	6749	6749	NUM
ftr-320	741	3	.	.	PUNCT
ftr-320	742	1	250	250	NUM
ftr-320	742	2	florida	florida	PROPN
ftr-320	742	3	tax	tax	NOUN
ftr-320	742	4	review	review	NOUN
ftr-320	742	5	[	[	X
ftr-320	742	6	vol	vol	NOUN
ftr-320	742	7	.	.	PUNCT
ftr-320	743	1	13:5	13:5	NUM
ftr-320	743	2	widely	widely	ADV
ftr-320	743	3	variable	variable	ADJ
ftr-320	743	4	state	state	NOUN
ftr-320	743	5	and	and	CCONJ
ftr-320	743	6	local	local	ADJ
ftr-320	743	7	procedures	procedure	NOUN
ftr-320	743	8	and	and	CCONJ
ftr-320	743	9	before	before	ADP
ftr-320	743	10	their	their	PRON
ftr-320	743	11	purpose	purpose	NOUN
ftr-320	743	12	have	have	AUX
ftr-320	743	13	become	become	VERB
ftr-320	743	14	frustrated	frustrated	ADJ
ftr-320	743	15	.	.	PUNCT
ftr-320	744	1	(	(	PUNCT
ftr-320	744	2	ii	ii	NOUN
ftr-320	744	3	)	)	PUNCT
ftr-320	744	4	tax	tax	NOUN
ftr-320	744	5	court	court	NOUN
ftr-320	744	6	opinions	opinion	NOUN
ftr-320	744	7	a.	a.	PROPN
ftr-320	744	8	kaufman	kaufman	PROPN
ftr-320	744	9	v.	v.	PROPN
ftr-320	744	10	commissioner	commissioner	PROPN
ftr-320	744	11	the	the	DET
ftr-320	744	12	tax	tax	NOUN
ftr-320	744	13	court‘s	court‘s	PROPN
ftr-320	744	14	first	first	ADV
ftr-320	744	15	extended	extend	VERB
ftr-320	744	16	discussion	discussion	NOUN
ftr-320	744	17	of	of	ADP
ftr-320	744	18	the	the	DET
ftr-320	744	19	protected	protect	VERB
ftr-320	744	20	-	-	PUNCT
ftr-320	744	21	inperpetuity	inperpetuity	NOUN
ftr-320	744	22	requirement	requirement	NOUN
ftr-320	744	23	of	of	ADP
ftr-320	744	24	section	section	NOUN
ftr-320	744	25	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-320	744	26	)	)	PUNCT
ftr-320	744	27	,	,	PUNCT
ftr-320	744	28	and	and	CCONJ
ftr-320	744	29	the	the	DET
ftr-320	744	30	extinguishment	extinguishment	NOUN
ftr-320	744	31	regulation	regulation	NOUN
ftr-320	744	32	in	in	ADP
ftr-320	744	33	particular	particular	ADJ
ftr-320	744	34	,	,	PUNCT
ftr-320	744	35	appeared	appear	VERB
ftr-320	744	36	in	in	ADP
ftr-320	744	37	kaufman	kaufman	PROPN
ftr-320	744	38	ii	ii	PROPN
ftr-320	744	39	.	.	PROPN
ftr-320	744	40	103	103	NUM
ftr-320	744	41	although	although	SCONJ
ftr-320	744	42	the	the	DET
ftr-320	744	43	first	first	ADJ
ftr-320	744	44	circuit	circuit	NOUN
ftr-320	744	45	vacated	vacate	VERB
ftr-320	744	46	and	and	CCONJ
ftr-320	744	47	remanded	remand	VERB
ftr-320	744	48	kaufman	kaufman	PROPN
ftr-320	744	49	ii	ii	PROPN
ftr-320	744	50	in	in	ADP
ftr-320	744	51	part	part	NOUN
ftr-320	744	52	in	in	ADP
ftr-320	744	53	kaufman	kaufman	PROPN
ftr-320	744	54	iii	iii	PROPN
ftr-320	744	55	,	,	PUNCT
ftr-320	744	56	the	the	DET
ftr-320	744	57	tax	tax	NOUN
ftr-320	744	58	court‘s	court‘s	PROPN
ftr-320	744	59	analysis	analysis	NOUN
ftr-320	744	60	of	of	ADP
ftr-320	744	61	the	the	DET
ftr-320	744	62	extinguishment	extinguishment	NOUN
ftr-320	744	63	regulation	regulation	NOUN
ftr-320	744	64	in	in	ADP
ftr-320	744	65	kaufman	kaufman	PROPN
ftr-320	744	66	ii	ii	PROPN
ftr-320	744	67	remains	remain	VERB
ftr-320	744	68	important	important	ADJ
ftr-320	744	69	for	for	ADP
ftr-320	744	70	a	a	DET
ftr-320	744	71	number	number	NOUN
ftr-320	744	72	of	of	ADP
ftr-320	744	73	reasons	reason	NOUN
ftr-320	744	74	.	.	PUNCT
ftr-320	745	1	to	to	PART
ftr-320	745	2	begin	begin	VERB
ftr-320	745	3	with	with	ADP
ftr-320	745	4	,	,	PUNCT
ftr-320	745	5	the	the	DET
ftr-320	745	6	first	first	ADJ
ftr-320	745	7	circuit	circuit	NOUN
ftr-320	745	8	limited	limit	VERB
ftr-320	745	9	its	its	PRON
ftr-320	745	10	analysis	analysis	NOUN
ftr-320	745	11	of	of	ADP
ftr-320	745	12	regulation	regulation	NOUN
ftr-320	745	13	section	section	NOUN
ftr-320	745	14	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-320	745	15	)	)	PUNCT
ftr-320	745	16	in	in	ADP
ftr-320	745	17	kaufman	kaufman	PROPN
ftr-320	745	18	iii	iii	PROPN
ftr-320	745	19	to	to	ADP
ftr-320	745	20	the	the	DET
ftr-320	745	21	question	question	NOUN
ftr-320	745	22	of	of	ADP
ftr-320	745	23	whether	whether	SCONJ
ftr-320	745	24	a	a	DET
ftr-320	745	25	lender	lender	NOUN
ftr-320	745	26	agreement	agreement	NOUN
ftr-320	745	27	impermissibly	impermissibly	ADV
ftr-320	745	28	qualified	qualify	VERB
ftr-320	745	29	the	the	DET
ftr-320	745	30	provision	provision	NOUN
ftr-320	745	31	included	include	VERB
ftr-320	745	32	in	in	ADP
ftr-320	745	33	a	a	DET
ftr-320	745	34	façade	façade	NOUN
ftr-320	745	35	easement	easement	NOUN
ftr-320	745	36	to	to	PART
ftr-320	745	37	satisfy	satisfy	VERB
ftr-320	745	38	the	the	DET
ftr-320	745	39	proceeds	proceed	NOUN
ftr-320	745	40	regulation	regulation	NOUN
ftr-320	745	41	;	;	PUNCT
ftr-320	745	42	the	the	DET
ftr-320	745	43	court	court	NOUN
ftr-320	745	44	did	do	AUX
ftr-320	745	45	not	not	PART
ftr-320	745	46	discuss	discuss	VERB
ftr-320	745	47	the	the	DET
ftr-320	745	48	extinguishment	extinguishment	NOUN
ftr-320	745	49	regulation	regulation	NOUN
ftr-320	745	50	.	.	PUNCT
ftr-320	746	1	104	104	NUM
ftr-320	746	2	second	second	ADJ
ftr-320	746	3	,	,	PUNCT
ftr-320	746	4	the	the	DET
ftr-320	746	5	tax	tax	NOUN
ftr-320	746	6	court‘s	court‘s	PROPN
ftr-320	746	7	analysis	analysis	NOUN
ftr-320	746	8	of	of	ADP
ftr-320	746	9	the	the	DET
ftr-320	746	10	extinguishment	extinguishment	NOUN
ftr-320	746	11	regulation	regulation	NOUN
ftr-320	746	12	in	in	ADP
ftr-320	746	13	carpenter	carpenter	NOUN
ftr-320	746	14	is	be	AUX
ftr-320	746	15	based	base	VERB
ftr-320	746	16	,	,	PUNCT
ftr-320	746	17	in	in	ADP
ftr-320	746	18	part	part	NOUN
ftr-320	746	19	,	,	PUNCT
ftr-320	746	20	on	on	ADP
ftr-320	746	21	its	its	PRON
ftr-320	746	22	discussion	discussion	NOUN
ftr-320	746	23	of	of	ADP
ftr-320	746	24	that	that	DET
ftr-320	746	25	regulation	regulation	NOUN
ftr-320	746	26	in	in	ADP
ftr-320	746	27	kaufman	kaufman	PROPN
ftr-320	746	28	ii	ii	PROPN
ftr-320	746	29	.	.	PUNCT
ftr-320	747	1	accordingly	accordingly	ADV
ftr-320	747	2	,	,	PUNCT
ftr-320	747	3	the	the	DET
ftr-320	747	4	analysis	analysis	NOUN
ftr-320	747	5	and	and	CCONJ
ftr-320	747	6	holding	hold	VERB
ftr-320	747	7	in	in	ADP
ftr-320	747	8	carpenter	carpenter	NOUN
ftr-320	747	9	can	can	AUX
ftr-320	747	10	not	not	PART
ftr-320	747	11	be	be	AUX
ftr-320	747	12	fully	fully	ADV
ftr-320	747	13	understood	understand	VERB
ftr-320	747	14	without	without	ADP
ftr-320	747	15	an	an	DET
ftr-320	747	16	understanding	understanding	NOUN
ftr-320	747	17	of	of	ADP
ftr-320	747	18	the	the	DET
ftr-320	747	19	tax	tax	NOUN
ftr-320	747	20	court‘s	court‘s	PROPN
ftr-320	747	21	analysis	analysis	NOUN
ftr-320	747	22	of	of	ADP
ftr-320	747	23	the	the	DET
ftr-320	747	24	extinguishment	extinguishment	NOUN
ftr-320	747	25	regulation	regulation	NOUN
ftr-320	747	26	in	in	ADP
ftr-320	747	27	kaufman	kaufman	PROPN
ftr-320	747	28	ii	ii	PROPN
ftr-320	747	29	.	.	PROPN
ftr-320	748	1	third	third	PROPN
ftr-320	748	2	,	,	PUNCT
ftr-320	748	3	the	the	DET
ftr-320	748	4	tax	tax	NOUN
ftr-320	748	5	court‘s	court‘s	PROPN
ftr-320	748	6	opinion	opinion	NOUN
ftr-320	748	7	in	in	ADP
ftr-320	748	8	kaufman	kaufman	PROPN
ftr-320	748	9	ii	ii	PROPN
ftr-320	748	10	provides	provide	VERB
ftr-320	748	11	insight	insight	NOUN
ftr-320	748	12	into	into	ADP
ftr-320	748	13	how	how	SCONJ
ftr-320	748	14	the	the	DET
ftr-320	748	15	extinguishment	extinguishment	NOUN
ftr-320	748	16	regulation	regulation	NOUN
ftr-320	748	17	should	should	AUX
ftr-320	748	18	be	be	AUX
ftr-320	748	19	interpreted	interpret	VERB
ftr-320	748	20	to	to	PART
ftr-320	748	21	be	be	AUX
ftr-320	748	22	consistent	consistent	ADJ
ftr-320	748	23	with	with	ADP
ftr-320	748	24	congressional	congressional	ADJ
ftr-320	748	25	intent	intent	NOUN
ftr-320	748	26	.	.	PUNCT
ftr-320	749	1	105	105	NUM
ftr-320	749	2	in	in	ADP
ftr-320	749	3	kaufman	kaufman	PROPN
ftr-320	749	4	ii	ii	PROPN
ftr-320	750	1	,	,	PUNCT
ftr-320	750	2	the	the	DET
ftr-320	750	3	tax	tax	NOUN
ftr-320	750	4	court	court	NOUN
ftr-320	750	5	explained	explain	VERB
ftr-320	750	6	that	that	SCONJ
ftr-320	750	7	section	section	NOUN
ftr-320	750	8	170(h	170(h	PROPN
ftr-320	750	9	)	)	PUNCT
ftr-320	750	10	is	be	AUX
ftr-320	750	11	an	an	DET
ftr-320	750	12	exception	exception	NOUN
ftr-320	750	13	to	to	ADP
ftr-320	750	14	the	the	DET
ftr-320	750	15	general	general	ADJ
ftr-320	750	16	rule	rule	NOUN
ftr-320	750	17	that	that	SCONJ
ftr-320	750	18	partial	partial	ADJ
ftr-320	750	19	interests	interest	NOUN
ftr-320	750	20	in	in	ADP
ftr-320	750	21	property	property	NOUN
ftr-320	750	22	are	be	AUX
ftr-320	750	23	not	not	PART
ftr-320	750	24	deductible	deductible	ADJ
ftr-320	750	25	and	and	CCONJ
ftr-320	750	26	noted	note	VERB
ftr-320	750	27	the	the	DET
ftr-320	750	28	various	various	ADJ
ftr-320	750	29	requirements	requirement	NOUN
ftr-320	750	30	that	that	PRON
ftr-320	750	31	must	must	AUX
ftr-320	750	32	be	be	AUX
ftr-320	750	33	met	meet	VERB
ftr-320	750	34	to	to	PART
ftr-320	750	35	be	be	AUX
ftr-320	750	36	eligible	eligible	ADJ
ftr-320	750	37	for	for	ADP
ftr-320	750	38	the	the	DET
ftr-320	750	39	deduction	deduction	NOUN
ftr-320	750	40	.	.	PUNCT
ftr-320	751	1	106	106	NUM
ftr-320	752	1	the	the	DET
ftr-320	752	2	court	court	NOUN
ftr-320	752	3	noted	note	VERB
ftr-320	752	4	,	,	PUNCT
ftr-320	752	5	in	in	ADP
ftr-320	752	6	particular	particular	ADJ
ftr-320	752	7	,	,	PUNCT
ftr-320	752	8	that	that	DET
ftr-320	752	9	regulation	regulation	NOUN
ftr-320	752	10	section	section	NOUN
ftr-320	752	11	1.170a–14(g	1.170a–14(g	NUM
ftr-320	752	12	)	)	PUNCT
ftr-320	752	13	,	,	PUNCT
ftr-320	752	14	which	which	PRON
ftr-320	752	15	consists	consist	VERB
ftr-320	752	16	of	of	ADP
ftr-320	752	17	(	(	PUNCT
ftr-320	752	18	g)(1	g)(1	NOUN
ftr-320	752	19	)	)	PUNCT
ftr-320	752	20	through	through	ADP
ftr-320	752	21	(	(	PUNCT
ftr-320	752	22	g)(6	g)(6	PROPN
ftr-320	752	23	)	)	PUNCT
ftr-320	752	24	,	,	PUNCT
ftr-320	752	25	―elaborates	―elaborates	PROPN
ftr-320	752	26	on	on	ADP
ftr-320	752	27	the	the	DET
ftr-320	752	28	enforceability	enforceability	NOUN
ftr-320	752	29	-	-	PUNCT
ftr-320	752	30	in	in	ADP
ftr-320	752	31	-	-	PUNCT
ftr-320	752	32	perpetuity	perpetuity	NOUN
ftr-320	752	33	requirement.‖	requirement.‖	NOUN
ftr-320	752	34	107	107	NUM
ftr-320	752	35	with	with	ADP
ftr-320	752	36	regard	regard	NOUN
ftr-320	752	37	to	to	ADP
ftr-320	752	38	the	the	DET
ftr-320	752	39	extinguishment	extinguishment	NOUN
ftr-320	752	40	regulation	regulation	NOUN
ftr-320	752	41	,	,	PUNCT
ftr-320	752	42	the	the	DET
ftr-320	752	43	court	court	NOUN
ftr-320	752	44	explained	explain	VERB
ftr-320	752	45	:	:	PUNCT
ftr-320	752	46	paragraph	paragraph	NOUN
ftr-320	752	47	(	(	PUNCT
ftr-320	752	48	g)(6	g)(6	X
ftr-320	752	49	)	)	PUNCT
ftr-320	752	50	is	be	AUX
ftr-320	752	51	entitled	entitle	VERB
ftr-320	752	52	―extinguishment‖	―extinguishment‖	PROPN
ftr-320	752	53	and	and	CCONJ
ftr-320	752	54	recognizes	recognize	VERB
ftr-320	752	55	that	that	SCONJ
ftr-320	752	56	,	,	PUNCT
ftr-320	752	57	after	after	ADP
ftr-320	752	58	the	the	DET
ftr-320	752	59	donee	donee	NOUN
ftr-320	752	60	organization‘s	organization‘s	PROPN
ftr-320	752	61	receipt	receipt	NOUN
ftr-320	752	62	of	of	ADP
ftr-320	752	63	an	an	DET
ftr-320	752	64	interest	interest	NOUN
ftr-320	752	65	in	in	ADP
ftr-320	752	66	property	property	NOUN
ftr-320	752	67	,	,	PUNCT
ftr-320	752	68	an	an	DET
ftr-320	752	69	unexpected	unexpected	ADJ
ftr-320	752	70	change	change	NOUN
ftr-320	752	71	in	in	ADP
ftr-320	752	72	the	the	DET
ftr-320	752	73	conditions	condition	NOUN
ftr-320	752	74	surrounding	surround	VERB
ftr-320	752	75	the	the	DET
ftr-320	752	76	property	property	NOUN
ftr-320	752	77	can	can	AUX
ftr-320	752	78	make	make	VERB
ftr-320	752	79	impossible	impossible	ADJ
ftr-320	752	80	or	or	CCONJ
ftr-320	752	81	impractical	impractical	ADJ
ftr-320	752	82	103	103	NUM
ftr-320	752	83	.	.	PUNCT
ftr-320	753	1	kaufman	kaufman	PROPN
ftr-320	753	2	ii	ii	PROPN
ftr-320	753	3	,	,	PUNCT
ftr-320	753	4	136	136	NUM
ftr-320	753	5	t.c	t.c	PROPN
ftr-320	753	6	.	.	PROPN
ftr-320	753	7	294	294	NUM
ftr-320	753	8	,	,	PUNCT
ftr-320	753	9	307	307	NUM
ftr-320	753	10	(	(	PUNCT
ftr-320	753	11	2011	2011	NUM
ftr-320	753	12	)	)	PUNCT
ftr-320	753	13	,	,	PUNCT
ftr-320	753	14	vacated	vacate	VERB
ftr-320	753	15	and	and	CCONJ
ftr-320	753	16	remanded	remand	VERB
ftr-320	753	17	in	in	ADP
ftr-320	753	18	part	part	NOUN
ftr-320	753	19	on	on	ADP
ftr-320	753	20	other	other	ADJ
ftr-320	753	21	grounds	ground	NOUN
ftr-320	753	22	,	,	PUNCT
ftr-320	753	23	kaufman	kaufman	PROPN
ftr-320	753	24	iii	iii	PROPN
ftr-320	753	25	,	,	PUNCT
ftr-320	753	26	687	687	NUM
ftr-320	753	27	f.3d	f.3d	NUM
ftr-320	753	28	21	21	NUM
ftr-320	753	29	(	(	PUNCT
ftr-320	753	30	1st	1st	ADJ
ftr-320	753	31	cir	cir	NOUN
ftr-320	753	32	.	.	PROPN
ftr-320	753	33	2012	2012	NUM
ftr-320	753	34	)	)	PUNCT
ftr-320	753	35	.	.	PUNCT
ftr-320	754	1	104	104	X
ftr-320	754	2	.	.	PUNCT
ftr-320	755	1	kaufman	kaufman	PROPN
ftr-320	755	2	iii	iii	PROPN
ftr-320	755	3	,	,	PUNCT
ftr-320	755	4	687	687	NUM
ftr-320	755	5	f.3d	f.3d	NUM
ftr-320	755	6	at	at	ADP
ftr-320	755	7	26–28	26–28	NUM
ftr-320	755	8	.	.	PUNCT
ftr-320	756	1	105	105	NUM
ftr-320	756	2	.	.	PUNCT
ftr-320	757	1	see	see	VERB
ftr-320	757	2	infra	infra	NOUN
ftr-320	757	3	part	part	NOUN
ftr-320	757	4	iii	iii	X
ftr-320	757	5	(	(	PUNCT
ftr-320	757	6	critiquing	critique	VERB
ftr-320	757	7	kaufman	kaufman	PROPN
ftr-320	757	8	iii	iii	PROPN
ftr-320	757	9	)	)	PUNCT
ftr-320	757	10	.	.	PUNCT
ftr-320	758	1	106	106	NUM
ftr-320	758	2	.	.	PUNCT
ftr-320	759	1	kaufman	kaufman	PROPN
ftr-320	759	2	ii	ii	PROPN
ftr-320	759	3	,	,	PUNCT
ftr-320	759	4	136	136	NUM
ftr-320	759	5	t.c	t.c	PROPN
ftr-320	759	6	.	.	PUNCT
ftr-320	760	1	at	at	ADP
ftr-320	760	2	313	313	NUM
ftr-320	760	3	,	,	PUNCT
ftr-320	760	4	vacated	vacate	VERB
ftr-320	760	5	and	and	CCONJ
ftr-320	760	6	remanded	remand	VERB
ftr-320	760	7	in	in	ADP
ftr-320	760	8	part	part	NOUN
ftr-320	760	9	,	,	PUNCT
ftr-320	760	10	kaufman	kaufman	PROPN
ftr-320	760	11	iii	iii	PROPN
ftr-320	760	12	,	,	PUNCT
ftr-320	760	13	687	687	NUM
ftr-320	760	14	f.3d	f.3d	NOUN
ftr-320	760	15	.	.	PROPN
ftr-320	760	16	21	21	NUM
ftr-320	760	17	.	.	X
ftr-320	760	18	107	107	NUM
ftr-320	760	19	.	.	PUNCT
ftr-320	761	1	i	i	PRON
ftr-320	761	2	d.	d.	PROPN
ftr-320	761	3	at	at	ADP
ftr-320	761	4	305	305	NUM
ftr-320	761	5	.	.	PUNCT
ftr-320	762	1	2012	2012	NUM
ftr-320	762	2	]	]	PUNCT
ftr-320	762	3	tax	tax	NOUN
ftr-320	762	4	-	-	PUNCT
ftr-320	762	5	deductible	deductible	ADJ
ftr-320	762	6	conservation	conservation	NOUN
ftr-320	762	7	easements	easement	NOUN
ftr-320	762	8	251	251	NUM
ftr-320	762	9	the	the	DET
ftr-320	762	10	continued	continue	VERB
ftr-320	762	11	use	use	NOUN
ftr-320	762	12	of	of	ADP
ftr-320	762	13	the	the	DET
ftr-320	762	14	property	property	NOUN
ftr-320	762	15	for	for	ADP
ftr-320	762	16	conservation	conservation	NOUN
ftr-320	762	17	purposes	purpose	NOUN
ftr-320	762	18	.	.	PUNCT
ftr-320	763	1	subdivision	subdivision	NOUN
ftr-320	763	2	(	(	PUNCT
ftr-320	763	3	i	i	NOUN
ftr-320	763	4	)	)	PUNCT
ftr-320	763	5	of	of	ADP
ftr-320	763	6	paragraph	paragraph	NOUN
ftr-320	763	7	(	(	PUNCT
ftr-320	763	8	g)(6	g)(6	X
ftr-320	763	9	)	)	PUNCT
ftr-320	763	10	provides	provide	VERB
ftr-320	763	11	that	that	SCONJ
ftr-320	763	12	those	those	DET
ftr-320	763	13	purposes	purpose	NOUN
ftr-320	763	14	will	will	AUX
ftr-320	763	15	nonetheless	nonetheless	ADV
ftr-320	763	16	be	be	AUX
ftr-320	763	17	treated	treat	VERB
ftr-320	763	18	as	as	SCONJ
ftr-320	763	19	protected	protect	VERB
ftr-320	763	20	in	in	ADP
ftr-320	763	21	perpetuity	perpetuity	NOUN
ftr-320	763	22	if	if	SCONJ
ftr-320	763	23	the	the	DET
ftr-320	763	24	restrictions	restriction	NOUN
ftr-320	763	25	limiting	limit	VERB
ftr-320	763	26	use	use	NOUN
ftr-320	763	27	of	of	ADP
ftr-320	763	28	the	the	DET
ftr-320	763	29	property	property	NOUN
ftr-320	763	30	for	for	ADP
ftr-320	763	31	conservation	conservation	NOUN
ftr-320	763	32	purposes	purpose	NOUN
ftr-320	763	33	―are	―are	PROPN
ftr-320	763	34	extinguished	extinguish	VERB
ftr-320	763	35	by	by	ADP
ftr-320	763	36	judicial	judicial	ADJ
ftr-320	763	37	proceeding	proceeding	NOUN
ftr-320	763	38	and	and	CCONJ
ftr-320	763	39	all	all	PRON
ftr-320	763	40	of	of	ADP
ftr-320	763	41	the	the	DET
ftr-320	763	42	donee‘s	donee‘s	PROPN
ftr-320	763	43	proceeds	proceed	NOUN
ftr-320	763	44	*	*	PUNCT
ftr-320	764	1	*	*	PUNCT
ftr-320	764	2	*	*	PUNCT
ftr-320	764	3	from	from	ADP
ftr-320	764	4	a	a	DET
ftr-320	764	5	subsequent	subsequent	ADJ
ftr-320	764	6	sale	sale	NOUN
ftr-320	764	7	or	or	CCONJ
ftr-320	764	8	exchange	exchange	NOUN
ftr-320	764	9	of	of	ADP
ftr-320	764	10	the	the	DET
ftr-320	764	11	property	property	NOUN
ftr-320	764	12	are	be	AUX
ftr-320	764	13	used	use	VERB
ftr-320	764	14	by	by	ADP
ftr-320	764	15	the	the	DET
ftr-320	764	16	donee	donee	NOUN
ftr-320	764	17	organization	organization	NOUN
ftr-320	764	18	in	in	ADP
ftr-320	764	19	a	a	DET
ftr-320	764	20	manner	manner	NOUN
ftr-320	764	21	consistent	consistent	ADJ
ftr-320	764	22	with	with	ADP
ftr-320	764	23	the	the	DET
ftr-320	764	24	conservation	conservation	NOUN
ftr-320	764	25	purposes	purpose	NOUN
ftr-320	764	26	of	of	ADP
ftr-320	764	27	the	the	DET
ftr-320	764	28	original	original	ADJ
ftr-320	764	29	contribution.‖	contribution.‖	NOUN
ftr-320	764	30	108	108	NUM
ftr-320	764	31	with	with	ADP
ftr-320	764	32	regard	regard	NOUN
ftr-320	764	33	to	to	ADP
ftr-320	764	34	the	the	DET
ftr-320	764	35	extinguishment	extinguishment	NOUN
ftr-320	764	36	and	and	CCONJ
ftr-320	764	37	proceeds	proceed	VERB
ftr-320	764	38	regulations	regulation	NOUN
ftr-320	764	39	combined	combine	VERB
ftr-320	764	40	,	,	PUNCT
ftr-320	764	41	the	the	DET
ftr-320	764	42	tax	tax	NOUN
ftr-320	764	43	court	court	NOUN
ftr-320	764	44	explained	explain	VERB
ftr-320	764	45	:	:	PUNCT
ftr-320	764	46	the	the	DET
ftr-320	764	47	drafters	drafter	NOUN
ftr-320	764	48	of	of	ADP
ftr-320	764	49	section	section	NOUN
ftr-320	764	50	1.170a–14	1.170a–14	NUM
ftr-320	764	51	,	,	PUNCT
ftr-320	764	52	income	income	NOUN
ftr-320	764	53	tax	tax	NOUN
ftr-320	764	54	regs	reg	NOUN
ftr-320	764	55	.	.	PUNCT
ftr-320	764	56	,	,	PUNCT
ftr-320	764	57	undoubtedly	undoubtedly	ADV
ftr-320	764	58	understood	understand	VERB
ftr-320	764	59	the	the	DET
ftr-320	764	60	difficulties	difficulty	NOUN
ftr-320	764	61	(	(	PUNCT
ftr-320	764	62	if	if	SCONJ
ftr-320	764	63	not	not	PART
ftr-320	764	64	impossibility	impossibility	NOUN
ftr-320	764	65	)	)	PUNCT
ftr-320	764	66	under	under	ADP
ftr-320	764	67	state	state	NOUN
ftr-320	764	68	common	common	ADJ
ftr-320	764	69	or	or	CCONJ
ftr-320	764	70	statutory	statutory	ADJ
ftr-320	764	71	law	law	NOUN
ftr-320	764	72	of	of	ADP
ftr-320	764	73	making	make	VERB
ftr-320	764	74	a	a	DET
ftr-320	764	75	conservation	conservation	NOUN
ftr-320	764	76	restriction	restriction	NOUN
ftr-320	764	77	perpetual	perpetual	ADJ
ftr-320	764	78	.	.	PUNCT
ftr-320	764	79	.	.	PUNCT
ftr-320	764	80	.	.	PUNCT
ftr-320	764	81	.	.	PUNCT
ftr-320	765	1	they	they	PRON
ftr-320	765	2	understood	understand	VERB
ftr-320	765	3	that	that	SCONJ
ftr-320	765	4	forever	forever	ADV
ftr-320	765	5	is	be	AUX
ftr-320	765	6	a	a	DET
ftr-320	765	7	long	long	ADJ
ftr-320	765	8	time	time	NOUN
ftr-320	765	9	and	and	CCONJ
ftr-320	765	10	provided	provide	VERB
ftr-320	765	11	what	what	PRON
ftr-320	765	12	appears	appear	VERB
ftr-320	765	13	to	to	PART
ftr-320	765	14	be	be	AUX
ftr-320	765	15	a	a	DET
ftr-320	765	16	regulatory	regulatory	ADJ
ftr-320	765	17	version	version	NOUN
ftr-320	765	18	of	of	ADP
ftr-320	765	19	cy	cy	PROPN
ftr-320	765	20	pres	pre	NOUN
ftr-320	765	21	to	to	PART
ftr-320	765	22	deal	deal	VERB
ftr-320	765	23	with	with	ADP
ftr-320	765	24	unexpected	unexpected	ADJ
ftr-320	765	25	changes	change	NOUN
ftr-320	765	26	that	that	PRON
ftr-320	765	27	make	make	VERB
ftr-320	765	28	the	the	DET
ftr-320	765	29	continued	continue	VERB
ftr-320	765	30	use	use	NOUN
ftr-320	765	31	of	of	ADP
ftr-320	765	32	the	the	DET
ftr-320	765	33	property	property	NOUN
ftr-320	765	34	for	for	ADP
ftr-320	765	35	conservation	conservation	NOUN
ftr-320	765	36	purposes	purpose	NOUN
ftr-320	765	37	impossible	impossible	ADJ
ftr-320	765	38	or	or	CCONJ
ftr-320	765	39	impractical	impractical	ADJ
ftr-320	765	40	.	.	PUNCT
ftr-320	766	1	109	109	NUM
ftr-320	766	2	the	the	DET
ftr-320	766	3	tax	tax	NOUN
ftr-320	766	4	court	court	NOUN
ftr-320	766	5	in	in	ADP
ftr-320	766	6	kaufman	kaufman	PROPN
ftr-320	766	7	ii	ii	PROPN
ftr-320	766	8	did	do	AUX
ftr-320	766	9	not	not	PART
ftr-320	766	10	refer	refer	VERB
ftr-320	766	11	to	to	ADP
ftr-320	766	12	the	the	DET
ftr-320	766	13	extinguishment	extinguishment	NOUN
ftr-320	766	14	regulation	regulation	NOUN
ftr-320	766	15	as	as	ADP
ftr-320	766	16	optional	optional	ADJ
ftr-320	766	17	,	,	PUNCT
ftr-320	766	18	or	or	CCONJ
ftr-320	766	19	but	but	CCONJ
ftr-320	766	20	one	one	NUM
ftr-320	766	21	of	of	ADP
ftr-320	766	22	many	many	ADJ
ftr-320	766	23	possible	possible	ADJ
ftr-320	766	24	ways	way	NOUN
ftr-320	766	25	in	in	ADP
ftr-320	766	26	which	which	PRON
ftr-320	766	27	a	a	DET
ftr-320	766	28	taxdeductible	taxdeductible	ADJ
ftr-320	766	29	conservation	conservation	NOUN
ftr-320	766	30	easement	easement	NOUN
ftr-320	766	31	can	can	AUX
ftr-320	766	32	be	be	AUX
ftr-320	766	33	extinguished	extinguish	VERB
ftr-320	766	34	.	.	PUNCT
ftr-320	766	35	nor	nor	CCONJ
ftr-320	766	36	did	do	AUX
ftr-320	766	37	it	it	PRON
ftr-320	766	38	indicate	indicate	VERB
ftr-320	766	39	that	that	SCONJ
ftr-320	766	40	it	it	PRON
ftr-320	766	41	would	would	AUX
ftr-320	766	42	be	be	AUX
ftr-320	766	43	permissible	permissible	ADJ
ftr-320	766	44	for	for	ADP
ftr-320	766	45	states	state	NOUN
ftr-320	766	46	,	,	PUNCT
ftr-320	766	47	localities	locality	NOUN
ftr-320	766	48	,	,	PUNCT
ftr-320	766	49	or	or	CCONJ
ftr-320	766	50	holders	holder	NOUN
ftr-320	766	51	to	to	PART
ftr-320	766	52	craft	craft	VERB
ftr-320	766	53	their	their	PRON
ftr-320	766	54	own	own	ADJ
ftr-320	766	55	extinguishment	extinguishment	NOUN
ftr-320	766	56	procedures	procedure	NOUN
ftr-320	766	57	for	for	ADP
ftr-320	766	58	tax	tax	NOUN
ftr-320	766	59	-	-	PUNCT
ftr-320	766	60	deductible	deductible	ADJ
ftr-320	766	61	easements	easement	NOUN
ftr-320	766	62	.	.	PUNCT
ftr-320	767	1	rather	rather	ADV
ftr-320	767	2	,	,	PUNCT
ftr-320	767	3	the	the	DET
ftr-320	767	4	court	court	NOUN
ftr-320	767	5	described	describe	VERB
ftr-320	767	6	the	the	DET
ftr-320	767	7	extinguishment	extinguishment	NOUN
ftr-320	767	8	regulation	regulation	NOUN
ftr-320	767	9	in	in	ADP
ftr-320	767	10	the	the	DET
ftr-320	767	11	same	same	ADJ
ftr-320	767	12	manner	manner	NOUN
ftr-320	767	13	as	as	ADP
ftr-320	767	14	its	its	PRON
ftr-320	767	15	principal	principal	ADJ
ftr-320	767	16	drafter	drafter	NOUN
ftr-320	767	17	,	,	PUNCT
ftr-320	767	18	stephen	stephen	PROPN
ftr-320	767	19	j.	j.	PROPN
ftr-320	767	20	small	small	PROPN
ftr-320	767	21	—	—	PUNCT
ftr-320	767	22	as	as	ADP
ftr-320	767	23	a	a	DET
ftr-320	767	24	recognition	recognition	NOUN
ftr-320	767	25	that	that	PRON
ftr-320	767	26	changed	change	VERB
ftr-320	767	27	conditions	condition	NOUN
ftr-320	767	28	might	might	AUX
ftr-320	767	29	render	render	VERB
ftr-320	767	30	the	the	DET
ftr-320	767	31	continued	continue	VERB
ftr-320	767	32	use	use	NOUN
ftr-320	767	33	of	of	ADP
ftr-320	767	34	the	the	DET
ftr-320	767	35	subject	subject	ADJ
ftr-320	767	36	property	property	NOUN
ftr-320	767	37	for	for	ADP
ftr-320	767	38	conservation	conservation	NOUN
ftr-320	767	39	purposes	purpose	NOUN
ftr-320	767	40	impossible	impossible	ADJ
ftr-320	767	41	or	or	CCONJ
ftr-320	767	42	impractical	impractical	ADJ
ftr-320	767	43	,	,	PUNCT
ftr-320	767	44	and	and	CCONJ
ftr-320	767	45	a	a	DET
ftr-320	767	46	description	description	NOUN
ftr-320	767	47	of	of	ADP
ftr-320	767	48	the	the	DET
ftr-320	767	49	process	process	NOUN
ftr-320	767	50	by	by	ADP
ftr-320	767	51	which	which	PRON
ftr-320	767	52	the	the	DET
ftr-320	767	53	easement	easement	NOUN
ftr-320	767	54	can	can	AUX
ftr-320	767	55	be	be	AUX
ftr-320	767	56	extinguished	extinguish	VERB
ftr-320	767	57	in	in	ADP
ftr-320	767	58	such	such	DET
ftr-320	767	59	a	a	DET
ftr-320	767	60	circumstance	circumstance	NOUN
ftr-320	767	61	.	.	PUNCT
ftr-320	768	1	it	it	PRON
ftr-320	768	2	is	be	AUX
ftr-320	768	3	not	not	PART
ftr-320	768	4	surprising	surprising	ADJ
ftr-320	768	5	that	that	SCONJ
ftr-320	768	6	the	the	DET
ftr-320	768	7	treasury	treasury	PROPN
ftr-320	768	8	department	department	NOUN
ftr-320	768	9	incorporated	incorporate	VERB
ftr-320	768	10	what	what	PRON
ftr-320	768	11	―appears	―appear	NOUN
ftr-320	768	12	to	to	PART
ftr-320	768	13	be	be	AUX
ftr-320	768	14	a	a	DET
ftr-320	768	15	regulatory	regulatory	ADJ
ftr-320	768	16	version	version	NOUN
ftr-320	768	17	of	of	ADP
ftr-320	768	18	cy	cy	PROPN
ftr-320	768	19	pres‖	pres‖	PROPN
ftr-320	768	20	into	into	ADP
ftr-320	768	21	the	the	DET
ftr-320	768	22	regulations	regulation	NOUN
ftr-320	768	23	to	to	PART
ftr-320	768	24	address	address	VERB
ftr-320	768	25	extinguishment	extinguishment	NOUN
ftr-320	768	26	.	.	PUNCT
ftr-320	769	1	110	110	NUM
ftr-320	769	2	congress	congress	PROPN
ftr-320	769	3	,	,	PUNCT
ftr-320	769	4	the	the	DET
ftr-320	769	5	treasury	treasury	PROPN
ftr-320	769	6	department	department	NOUN
ftr-320	769	7	,	,	PUNCT
ftr-320	769	8	and	and	CCONJ
ftr-320	769	9	the	the	DET
ftr-320	769	10	charitable	charitable	ADJ
ftr-320	769	11	conservation	conservation	NOUN
ftr-320	769	12	organizations	organization	NOUN
ftr-320	769	13	that	that	PRON
ftr-320	769	14	testified	testify	VERB
ftr-320	769	15	in	in	ADP
ftr-320	769	16	support	support	NOUN
ftr-320	769	17	of	of	ADP
ftr-320	769	18	section	section	NOUN
ftr-320	769	19	170(h	170(h	PROPN
ftr-320	769	20	)	)	PUNCT
ftr-320	769	21	were	be	AUX
ftr-320	769	22	aware	aware	ADJ
ftr-320	769	23	of	of	ADP
ftr-320	769	24	the	the	DET
ftr-320	769	25	status	status	NOUN
ftr-320	769	26	of	of	ADP
ftr-320	769	27	tax	tax	NOUN
ftr-320	769	28	-	-	PUNCT
ftr-320	769	29	deductible	deductible	ADJ
ftr-320	769	30	conservation	conservation	NOUN
ftr-320	769	31	easements	easement	NOUN
ftr-320	769	32	as	as	ADP
ftr-320	769	33	charitable	charitable	ADJ
ftr-320	769	34	gifts	gift	NOUN
ftr-320	769	35	and	and	CCONJ
ftr-320	769	36	of	of	ADP
ftr-320	769	37	state	state	NOUN
ftr-320	769	38	law	law	NOUN
ftr-320	769	39	governing	govern	VERB
ftr-320	769	40	the	the	DET
ftr-320	769	41	administration	administration	NOUN
ftr-320	769	42	and	and	CCONJ
ftr-320	769	43	enforcement	enforcement	NOUN
ftr-320	769	44	of	of	ADP
ftr-320	769	45	such	such	ADJ
ftr-320	769	46	gifts	gift	NOUN
ftr-320	769	47	.	.	PUNCT
ftr-320	770	1	at	at	ADP
ftr-320	770	2	the	the	DET
ftr-320	770	3	congressional	congressional	ADJ
ftr-320	770	4	hearings	hearing	NOUN
ftr-320	770	5	on	on	ADP
ftr-320	770	6	proposed	propose	VERB
ftr-320	770	7	section	section	NOUN
ftr-320	770	8	170(h	170(h	PROPN
ftr-320	770	9	)	)	PUNCT
ftr-320	770	10	,	,	PUNCT
ftr-320	770	11	and	and	CCONJ
ftr-320	770	12	in	in	ADP
ftr-320	770	13	response	response	NOUN
ftr-320	770	14	to	to	ADP
ftr-320	770	15	the	the	DET
ftr-320	770	16	treasury	treasury	NOUN
ftr-320	770	17	department‘s	department‘s	NOUN
ftr-320	770	18	concern	concern	NOUN
ftr-320	770	19	that	that	SCONJ
ftr-320	770	20	charitable	charitable	ADJ
ftr-320	770	21	conservation	conservation	NOUN
ftr-320	770	22	108	108	NUM
ftr-320	770	23	.	.	PUNCT
ftr-320	771	1	i	i	PRON
ftr-320	771	2	d.	d.	PROPN
ftr-320	771	3	at	at	ADP
ftr-320	771	4	306	306	NUM
ftr-320	771	5	.	.	PUNCT
ftr-320	772	1	109	109	NUM
ftr-320	772	2	.	.	PUNCT
ftr-320	773	1	i	i	PRON
ftr-320	773	2	d.	d.	PROPN
ftr-320	773	3	at	at	ADP
ftr-320	773	4	306–07	306–07	NUM
ftr-320	773	5	.	.	PUNCT
ftr-320	774	1	110	110	NUM
ftr-320	774	2	.	.	PUNCT
ftr-320	775	1	see	see	VERB
ftr-320	775	2	i	i	PRON
ftr-320	775	3	d.	d.	PROPN
ftr-320	775	4	at	at	ADP
ftr-320	775	5	307	307	NUM
ftr-320	775	6	.	.	PUNCT
ftr-320	776	1	252	252	NUM
ftr-320	776	2	florida	florida	PROPN
ftr-320	776	3	tax	tax	NOUN
ftr-320	776	4	review	review	NOUN
ftr-320	776	5	[	[	X
ftr-320	776	6	vol	vol	NOUN
ftr-320	776	7	.	.	PUNCT
ftr-320	777	1	13:5	13:5	NUM
ftr-320	777	2	organizations	organization	NOUN
ftr-320	777	3	might	might	AUX
ftr-320	777	4	not	not	PART
ftr-320	777	5	properly	properly	ADV
ftr-320	777	6	enforce	enforce	VERB
ftr-320	777	7	conservation	conservation	NOUN
ftr-320	777	8	easements	easement	NOUN
ftr-320	777	9	,	,	PUNCT
ftr-320	777	10	nineteen	nineteen	NUM
ftr-320	777	11	land	land	NOUN
ftr-320	777	12	trusts	trust	NOUN
ftr-320	777	13	submitted	submit	VERB
ftr-320	777	14	an	an	DET
ftr-320	777	15	appendix	appendix	NOUN
ftr-320	777	16	to	to	ADP
ftr-320	777	17	their	their	PRON
ftr-320	777	18	testimony	testimony	NOUN
ftr-320	777	19	in	in	ADP
ftr-320	777	20	which	which	PRON
ftr-320	777	21	they	they	PRON
ftr-320	777	22	acknowledged	acknowledge	VERB
ftr-320	777	23	the	the	DET
ftr-320	777	24	status	status	NOUN
ftr-320	777	25	of	of	ADP
ftr-320	777	26	tax	tax	NOUN
ftr-320	777	27	-	-	PUNCT
ftr-320	777	28	deductible	deductible	ADJ
ftr-320	777	29	conservation	conservation	NOUN
ftr-320	777	30	easements	easement	NOUN
ftr-320	777	31	as	as	ADP
ftr-320	777	32	―charitable	―charitable	ADJ
ftr-320	777	33	grants‖	grants‖	PROPN
ftr-320	777	34	and	and	CCONJ
ftr-320	777	35	noted	note	VERB
ftr-320	777	36	the	the	DET
ftr-320	777	37	power	power	NOUN
ftr-320	777	38	and	and	CCONJ
ftr-320	777	39	duty	duty	NOUN
ftr-320	777	40	of	of	ADP
ftr-320	777	41	courts	court	NOUN
ftr-320	777	42	of	of	ADP
ftr-320	777	43	competent	competent	ADJ
ftr-320	777	44	jurisdiction	jurisdiction	NOUN
ftr-320	777	45	and	and	CCONJ
ftr-320	777	46	state	state	NOUN
ftr-320	777	47	attorneys	attorney	NOUN
ftr-320	777	48	general	general	ADJ
ftr-320	777	49	to	to	PART
ftr-320	777	50	enforce	enforce	VERB
ftr-320	777	51	such	such	ADJ
ftr-320	777	52	grants	grant	NOUN
ftr-320	777	53	.	.	PUNCT
ftr-320	778	1	111	111	NUM
ftr-320	778	2	the	the	DET
ftr-320	778	3	treasury	treasury	PROPN
ftr-320	778	4	department	department	PROPN
ftr-320	778	5	also	also	ADV
ftr-320	778	6	may	may	AUX
ftr-320	778	7	have	have	AUX
ftr-320	778	8	recognized	recognize	VERB
ftr-320	778	9	that	that	SCONJ
ftr-320	778	10	the	the	DET
ftr-320	778	11	cy	cy	PROPN
ftr-320	778	12	pres	pres	PROPN
ftr-320	778	13	standard	standard	NOUN
ftr-320	778	14	of	of	ADP
ftr-320	778	15	impossibility	impossibility	NOUN
ftr-320	778	16	or	or	CCONJ
ftr-320	778	17	impracticability	impracticability	NOUN
ftr-320	778	18	provides	provide	VERB
ftr-320	778	19	as	as	ADV
ftr-320	778	20	close	close	ADV
ftr-320	778	21	to	to	ADP
ftr-320	778	22	perpetual	perpetual	ADJ
ftr-320	778	23	protection	protection	NOUN
ftr-320	778	24	of	of	ADP
ftr-320	778	25	the	the	DET
ftr-320	778	26	purpose	purpose	NOUN
ftr-320	778	27	of	of	ADP
ftr-320	778	28	a	a	DET
ftr-320	778	29	charitable	charitable	ADJ
ftr-320	778	30	gift	gift	NOUN
ftr-320	778	31	as	as	SCONJ
ftr-320	778	32	one	one	PRON
ftr-320	778	33	can	can	AUX
ftr-320	778	34	obtain	obtain	VERB
ftr-320	778	35	under	under	ADP
ftr-320	778	36	existing	exist	VERB
ftr-320	778	37	u.s	u.s	PROPN
ftr-320	778	38	.	.	PROPN
ftr-320	778	39	law	law	NOUN
ftr-320	778	40	.	.	PUNCT
ftr-320	779	1	112	112	NUM
ftr-320	779	2	in	in	ADP
ftr-320	779	3	addition	addition	NOUN
ftr-320	779	4	,	,	PUNCT
ftr-320	779	5	unlike	unlike	ADP
ftr-320	779	6	the	the	DET
ftr-320	779	7	real	real	ADJ
ftr-320	779	8	property	property	NOUN
ftr-320	779	9	law	law	NOUN
ftr-320	779	10	doctrine	doctrine	NOUN
ftr-320	779	11	of	of	ADP
ftr-320	779	12	changed	change	VERB
ftr-320	779	13	conditions	condition	NOUN
ftr-320	779	14	,	,	PUNCT
ftr-320	779	15	the	the	DET
ftr-320	779	16	doctrine	doctrine	NOUN
ftr-320	779	17	of	of	ADP
ftr-320	779	18	cy	cy	PROPN
ftr-320	779	19	pres	pre	NOUN
ftr-320	779	20	ensures	ensure	VERB
ftr-320	779	21	that	that	SCONJ
ftr-320	779	22	if	if	SCONJ
ftr-320	779	23	a	a	DET
ftr-320	779	24	conservation	conservation	NOUN
ftr-320	779	25	easement	easement	NOUN
ftr-320	779	26	is	be	AUX
ftr-320	779	27	extinguished	extinguish	VERB
ftr-320	779	28	,	,	PUNCT
ftr-320	779	29	proceeds	proceed	VERB
ftr-320	779	30	attributable	attributable	ADJ
ftr-320	779	31	to	to	ADP
ftr-320	779	32	the	the	DET
ftr-320	779	33	easement	easement	NOUN
ftr-320	779	34	will	will	AUX
ftr-320	779	35	remain	remain	VERB
ftr-320	779	36	in	in	ADP
ftr-320	779	37	the	the	DET
ftr-320	779	38	charitable	charitable	ADJ
ftr-320	779	39	sector	sector	NOUN
ftr-320	779	40	to	to	PART
ftr-320	779	41	be	be	AUX
ftr-320	779	42	used	use	VERB
ftr-320	779	43	for	for	ADP
ftr-320	779	44	similar	similar	ADJ
ftr-320	779	45	conservation	conservation	NOUN
ftr-320	779	46	purposes	purpose	NOUN
ftr-320	779	47	on	on	ADP
ftr-320	779	48	behalf	behalf	NOUN
ftr-320	779	49	of	of	ADP
ftr-320	779	50	the	the	DET
ftr-320	779	51	public	public	NOUN
ftr-320	779	52	.	.	PUNCT
ftr-320	780	1	113	113	NUM
ftr-320	780	2	also	also	ADV
ftr-320	780	3	important	important	ADJ
ftr-320	780	4	in	in	ADP
ftr-320	780	5	the	the	DET
ftr-320	780	6	kaufman	kaufman	PROPN
ftr-320	780	7	ii	ii	PROPN
ftr-320	780	8	opinion	opinion	NOUN
ftr-320	780	9	is	be	AUX
ftr-320	780	10	footnote	footnote	VERB
ftr-320	780	11	seven	seven	NUM
ftr-320	780	12	,	,	PUNCT
ftr-320	780	13	to	to	PART
ftr-320	780	14	which	which	PRON
ftr-320	780	15	judge	judge	NOUN
ftr-320	780	16	haines	haine	NOUN
ftr-320	780	17	specifically	specifically	ADV
ftr-320	780	18	referred	refer	VERB
ftr-320	780	19	in	in	ADP
ftr-320	780	20	carpenter	carpenter	NOUN
ftr-320	780	21	.	.	PUNCT
ftr-320	781	1	114	114	NUM
ftr-320	781	2	footnote	footnote	VERB
ftr-320	781	3	seven	seven	NUM
ftr-320	781	4	provides	provide	VERB
ftr-320	781	5	:	:	PUNCT
ftr-320	781	6	our	our	PRON
ftr-320	781	7	concern	concern	NOUN
ftr-320	781	8	in	in	ADP
ftr-320	781	9	kaufman	kaufman	PROPN
ftr-320	781	10	v.	v.	PROPN
ftr-320	781	11	commissioner	commissioner	PROPN
ftr-320	781	12	,	,	PUNCT
ftr-320	781	13	134	134	NUM
ftr-320	781	14	t.c	t.c	NOUN
ftr-320	781	15	.	.	PROPN
ftr-320	781	16	182	182	NUM
ftr-320	781	17	(	(	PUNCT
ftr-320	781	18	2010	2010	NUM
ftr-320	781	19	)	)	PUNCT
ftr-320	781	20	,	,	PUNCT
ftr-320	781	21	was	be	AUX
ftr-320	781	22	with	with	ADP
ftr-320	781	23	the	the	DET
ftr-320	781	24	allocation	allocation	NOUN
ftr-320	781	25	of	of	ADP
ftr-320	781	26	proceeds	proceed	NOUN
ftr-320	781	27	on	on	ADP
ftr-320	781	28	a	a	DET
ftr-320	781	29	sale	sale	NOUN
ftr-320	781	30	,	,	PUNCT
ftr-320	781	31	exchange	exchange	NOUN
ftr-320	781	32	,	,	PUNCT
ftr-320	781	33	or	or	CCONJ
ftr-320	781	34	involuntary	involuntary	ADJ
ftr-320	781	35	conversion	conversion	NOUN
ftr-320	781	36	of	of	ADP
ftr-320	781	37	property	property	NOUN
ftr-320	781	38	following	follow	VERB
ftr-320	781	39	111	111	NUM
ftr-320	781	40	.	.	PUNCT
ftr-320	782	1	see	see	VERB
ftr-320	782	2	minor	minor	ADJ
ftr-320	782	3	tax	tax	NOUN
ftr-320	782	4	bills	bill	NOUN
ftr-320	782	5	:	:	PUNCT
ftr-320	782	6	hearings	hearing	NOUN
ftr-320	782	7	before	before	ADP
ftr-320	782	8	the	the	DET
ftr-320	782	9	subcomm	subcomm	NOUN
ftr-320	782	10	.	.	PUNCT
ftr-320	783	1	on	on	ADP
ftr-320	783	2	select	select	ADJ
ftr-320	783	3	revenue	revenue	NOUN
ftr-320	783	4	measures	measure	NOUN
ftr-320	783	5	of	of	ADP
ftr-320	783	6	the	the	DET
ftr-320	783	7	house	house	NOUN
ftr-320	783	8	comm	comm	NOUN
ftr-320	783	9	.	.	PUNCT
ftr-320	784	1	on	on	ADP
ftr-320	784	2	ways	way	NOUN
ftr-320	784	3	and	and	CCONJ
ftr-320	784	4	means	mean	NOUN
ftr-320	784	5	,	,	PUNCT
ftr-320	784	6	96th	96th	ADJ
ftr-320	784	7	cong	cong	NOUN
ftr-320	784	8	.	.	PUNCT
ftr-320	785	1	238	238	NUM
ftr-320	785	2	,	,	PUNCT
ftr-320	785	3	242	242	NUM
ftr-320	785	4	(	(	PUNCT
ftr-320	785	5	1980	1980	NUM
ftr-320	785	6	)	)	PUNCT
ftr-320	785	7	(	(	PUNCT
ftr-320	785	8	app	app	X
ftr-320	785	9	.	.	PUNCT
ftr-320	786	1	to	to	ADP
ftr-320	786	2	testimony	testimony	NOUN
ftr-320	786	3	of	of	ADP
ftr-320	786	4	french	french	ADJ
ftr-320	786	5	and	and	CCONJ
ftr-320	786	6	pickering	pickering	PROPN
ftr-320	786	7	creeks	creeks	PROPN
ftr-320	786	8	conservation	conservation	NOUN
ftr-320	786	9	trust	trust	PROPN
ftr-320	786	10	,	,	PUNCT
ftr-320	786	11	the	the	DET
ftr-320	786	12	brandywine	brandywine	PROPN
ftr-320	786	13	conservancy	conservancy	NOUN
ftr-320	786	14	,	,	PUNCT
ftr-320	786	15	and	and	CCONJ
ftr-320	786	16	other	other	ADJ
ftr-320	786	17	conservation	conservation	NOUN
ftr-320	786	18	organizations	organization	NOUN
ftr-320	786	19	in	in	ADP
ftr-320	786	20	re	re	PROPN
ftr-320	786	21	h.r	h.r	PROPN
ftr-320	786	22	.	.	PROPN
ftr-320	786	23	7318	7318	NUM
ftr-320	786	24	on	on	ADP
ftr-320	786	25	june	june	PROPN
ftr-320	786	26	26	26	NUM
ftr-320	786	27	,	,	PUNCT
ftr-320	786	28	1980	1980	NUM
ftr-320	786	29	)	)	PUNCT
ftr-320	786	30	.	.	PUNCT
ftr-320	787	1	112	112	NUM
ftr-320	787	2	.	.	PUNCT
ftr-320	788	1	the	the	DET
ftr-320	788	2	american	american	PROPN
ftr-320	788	3	law	law	PROPN
ftr-320	788	4	institute	institute	PROPN
ftr-320	788	5	recognized	recognize	VERB
ftr-320	788	6	this	this	PRON
ftr-320	788	7	when	when	SCONJ
ftr-320	788	8	it	it	PRON
ftr-320	788	9	promulgated	promulgate	VERB
ftr-320	788	10	the	the	DET
ftr-320	788	11	restatement	restatement	NOUN
ftr-320	788	12	(	(	PUNCT
ftr-320	788	13	third	third	ADJ
ftr-320	788	14	)	)	PUNCT
ftr-320	788	15	of	of	ADP
ftr-320	788	16	property	property	NOUN
ftr-320	788	17	,	,	PUNCT
ftr-320	788	18	which	which	PRON
ftr-320	788	19	applies	apply	VERB
ftr-320	788	20	a	a	DET
ftr-320	788	21	special	special	ADJ
ftr-320	788	22	set	set	NOUN
ftr-320	788	23	of	of	ADP
ftr-320	788	24	rules	rule	NOUN
ftr-320	788	25	based	base	VERB
ftr-320	788	26	on	on	ADP
ftr-320	788	27	the	the	DET
ftr-320	788	28	doctrine	doctrine	NOUN
ftr-320	788	29	of	of	ADP
ftr-320	788	30	cy	cy	PROPN
ftr-320	788	31	pres	pre	NOUN
ftr-320	788	32	to	to	ADP
ftr-320	788	33	the	the	DET
ftr-320	788	34	modification	modification	NOUN
ftr-320	788	35	and	and	CCONJ
ftr-320	788	36	termination	termination	NOUN
ftr-320	788	37	of	of	ADP
ftr-320	788	38	conservation	conservation	NOUN
ftr-320	788	39	easements	easement	NOUN
ftr-320	788	40	,	,	PUNCT
ftr-320	788	41	explaining	explain	VERB
ftr-320	788	42	that	that	SCONJ
ftr-320	788	43	,	,	PUNCT
ftr-320	788	44	―[b]ecause	―[b]ecause	NOUN
ftr-320	788	45	of	of	ADP
ftr-320	788	46	the	the	DET
ftr-320	788	47	public	public	ADJ
ftr-320	788	48	interests	interest	NOUN
ftr-320	788	49	involved	involve	VERB
ftr-320	788	50	,	,	PUNCT
ftr-320	788	51	these	these	DET
ftr-320	788	52	servitudes	servitude	NOUN
ftr-320	788	53	are	be	AUX
ftr-320	788	54	afforded	afford	VERB
ftr-320	788	55	more	more	ADV
ftr-320	788	56	stringent	stringent	ADJ
ftr-320	788	57	protection	protection	NOUN
ftr-320	788	58	than	than	ADP
ftr-320	788	59	privately	privately	ADV
ftr-320	788	60	held	hold	VERB
ftr-320	788	61	conservation	conservation	NOUN
ftr-320	788	62	servitudes	servitude	NOUN
ftr-320	788	63	,	,	PUNCT
ftr-320	788	64	which	which	PRON
ftr-320	788	65	are	be	AUX
ftr-320	788	66	subject	subject	ADJ
ftr-320	788	67	to	to	ADP
ftr-320	788	68	modification	modification	NOUN
ftr-320	788	69	and	and	CCONJ
ftr-320	788	70	termination	termination	NOUN
ftr-320	788	71	under	under	ADP
ftr-320	788	72	§	§	PROPN
ftr-320	788	73	7.10	7.10	NUM
ftr-320	788	74	[	[	X
ftr-320	788	75	the	the	DET
ftr-320	788	76	property	property	NOUN
ftr-320	788	77	law	law	NOUN
ftr-320	788	78	doctrine	doctrine	NOUN
ftr-320	788	79	of	of	ADP
ftr-320	788	80	changed	change	VERB
ftr-320	788	81	conditions].‖	conditions].‖	PROPN
ftr-320	788	82	see	see	VERB
ftr-320	788	83	restatement	restatement	NOUN
ftr-320	788	84	(	(	PUNCT
ftr-320	788	85	third	third	ADJ
ftr-320	788	86	)	)	PUNCT
ftr-320	788	87	of	of	ADP
ftr-320	788	88	prop	prop	NOUN
ftr-320	788	89	.	.	PUNCT
ftr-320	789	1	:	:	PUNCT
ftr-320	789	2	servitudes	servitude	NOUN
ftr-320	789	3	§	§	PROPN
ftr-320	789	4	7.11	7.11	NUM
ftr-320	789	5	cmt	cmt	NOUN
ftr-320	789	6	.	.	PUNCT
ftr-320	790	1	a	a	PRON
ftr-320	790	2	(	(	PUNCT
ftr-320	790	3	2000	2000	NUM
ftr-320	790	4	)	)	PUNCT
ftr-320	790	5	.	.	PUNCT
ftr-320	791	1	see	see	VERB
ftr-320	791	2	also	also	ADV
ftr-320	791	3	,	,	PUNCT
ftr-320	791	4	e.g.	e.g.	ADV
ftr-320	791	5	,	,	PUNCT
ftr-320	791	6	bogert	bogert	PROPN
ftr-320	791	7	&	&	CCONJ
ftr-320	791	8	chester	chester	PROPN
ftr-320	791	9	the	the	DET
ftr-320	791	10	law	law	NOUN
ftr-320	791	11	of	of	ADP
ftr-320	791	12	trusts	trust	NOUN
ftr-320	791	13	and	and	CCONJ
ftr-320	791	14	trustees	trustee	NOUN
ftr-320	791	15	§	§	PROPN
ftr-320	791	16	439	439	NUM
ftr-320	791	17	(	(	PUNCT
ftr-320	791	18	3rd	3rd	ADJ
ftr-320	791	19	ed	ed	NOUN
ftr-320	791	20	.	.	PROPN
ftr-320	791	21	2008	2008	NUM
ftr-320	791	22	)	)	PUNCT
ftr-320	792	1	(	(	PUNCT
ftr-320	792	2	explaining	explain	VERB
ftr-320	792	3	that	that	SCONJ
ftr-320	792	4	in	in	ADP
ftr-320	792	5	applying	apply	VERB
ftr-320	792	6	cy	cy	ADP
ftr-320	792	7	pres	pre	NOUN
ftr-320	792	8	―the	―the	DET
ftr-320	792	9	court	court	NOUN
ftr-320	792	10	will	will	AUX
ftr-320	792	11	not	not	PART
ftr-320	792	12	substitute	substitute	VERB
ftr-320	792	13	a	a	DET
ftr-320	792	14	new	new	ADJ
ftr-320	792	15	scheme	scheme	NOUN
ftr-320	792	16	merely	merely	ADV
ftr-320	792	17	because	because	SCONJ
ftr-320	792	18	it	it	PRON
ftr-320	792	19	or	or	CCONJ
ftr-320	792	20	the	the	DET
ftr-320	792	21	trustee	trustee	NOUN
ftr-320	792	22	believes	believe	VERB
ftr-320	792	23	it	it	PRON
ftr-320	792	24	would	would	AUX
ftr-320	792	25	be	be	AUX
ftr-320	792	26	a	a	DET
ftr-320	792	27	better	well	ADJ
ftr-320	792	28	plan	plan	NOUN
ftr-320	792	29	than	than	ADP
ftr-320	792	30	that	that	PRON
ftr-320	792	31	which	which	PRON
ftr-320	792	32	the	the	DET
ftr-320	792	33	settlor	settlor	NOUN
ftr-320	792	34	provided‖	provided‖	PROPN
ftr-320	792	35	)	)	PUNCT
ftr-320	792	36	;	;	PUNCT
ftr-320	792	37	mclaughlin	mclaughlin	PROPN
ftr-320	792	38	&	&	CCONJ
ftr-320	792	39	weeks	week	NOUN
ftr-320	792	40	,	,	PUNCT
ftr-320	792	41	in	in	ADP
ftr-320	792	42	defense	defense	NOUN
ftr-320	792	43	of	of	ADP
ftr-320	792	44	conservation	conservation	NOUN
ftr-320	792	45	easements	easement	NOUN
ftr-320	792	46	,	,	PUNCT
ftr-320	792	47	supra	supra	PROPN
ftr-320	792	48	note	note	NOUN
ftr-320	792	49	55	55	NUM
ftr-320	792	50	,	,	PUNCT
ftr-320	792	51	at	at	ADP
ftr-320	792	52	70–73	70–73	NUM
ftr-320	792	53	(	(	PUNCT
ftr-320	792	54	explaining	explain	VERB
ftr-320	792	55	that	that	SCONJ
ftr-320	792	56	courts	court	NOUN
ftr-320	792	57	apply	apply	VERB
ftr-320	792	58	the	the	DET
ftr-320	792	59	―impossibility	―impossibility	NOUN
ftr-320	792	60	or	or	CCONJ
ftr-320	792	61	impracticality‖	impracticality‖	PRON
ftr-320	792	62	standard	standard	NOUN
ftr-320	792	63	conservatively	conservatively	ADV
ftr-320	792	64	in	in	ADP
ftr-320	792	65	the	the	DET
ftr-320	792	66	charitable	charitable	ADJ
ftr-320	792	67	gift	gift	NOUN
ftr-320	792	68	context	context	NOUN
ftr-320	792	69	)	)	PUNCT
ftr-320	792	70	.	.	PUNCT
ftr-320	793	1	113	113	NUM
ftr-320	793	2	.	.	PUNCT
ftr-320	794	1	cy	cy	PROPN
ftr-320	794	2	pres	pres	PROPN
ftr-320	794	3	is	be	AUX
ftr-320	794	4	distinguishable	distinguishable	ADJ
ftr-320	794	5	from	from	ADP
ftr-320	794	6	the	the	DET
ftr-320	794	7	real	real	ADJ
ftr-320	794	8	property	property	NOUN
ftr-320	794	9	law	law	NOUN
ftr-320	794	10	doctrine	doctrine	NOUN
ftr-320	794	11	of	of	ADP
ftr-320	794	12	changed	change	VERB
ftr-320	794	13	conditions	condition	NOUN
ftr-320	794	14	,	,	PUNCT
ftr-320	794	15	in	in	ADP
ftr-320	794	16	part	part	NOUN
ftr-320	794	17	,	,	PUNCT
ftr-320	794	18	because	because	SCONJ
ftr-320	794	19	of	of	ADP
ftr-320	794	20	the	the	DET
ftr-320	794	21	requirement	requirement	NOUN
ftr-320	794	22	that	that	SCONJ
ftr-320	794	23	the	the	DET
ftr-320	794	24	holder	holder	NOUN
ftr-320	794	25	of	of	ADP
ftr-320	794	26	the	the	DET
ftr-320	794	27	easement	easement	PROPN
ftr-320	794	28	receive	receive	VERB
ftr-320	794	29	compensation	compensation	NOUN
ftr-320	794	30	upon	upon	SCONJ
ftr-320	794	31	extinguishment	extinguishment	NOUN
ftr-320	794	32	and	and	CCONJ
ftr-320	794	33	use	use	VERB
ftr-320	794	34	such	such	ADJ
ftr-320	794	35	compensation	compensation	NOUN
ftr-320	794	36	for	for	ADP
ftr-320	794	37	similar	similar	ADJ
ftr-320	794	38	conservation	conservation	NOUN
ftr-320	794	39	purposes	purpose	NOUN
ftr-320	794	40	.	.	PUNCT
ftr-320	795	1	see	see	VERB
ftr-320	795	2	,	,	PUNCT
ftr-320	795	3	e.g.	e.g.	ADV
ftr-320	795	4	,	,	PUNCT
ftr-320	795	5	restatement	restatement	NOUN
ftr-320	795	6	(	(	PUNCT
ftr-320	795	7	third	third	ADJ
ftr-320	795	8	)	)	PUNCT
ftr-320	795	9	of	of	ADP
ftr-320	795	10	property	property	NOUN
ftr-320	795	11	:	:	PUNCT
ftr-320	795	12	servitudes	servitude	NOUN
ftr-320	795	13	,	,	PUNCT
ftr-320	795	14	§	§	PROPN
ftr-320	795	15	7.11	7.11	NUM
ftr-320	795	16	cmt	cmt	NOUN
ftr-320	795	17	.	.	PUNCT
ftr-320	796	1	c	c	PROPN
ftr-320	796	2	(	(	PUNCT
ftr-320	796	3	2000	2000	NUM
ftr-320	796	4	)	)	PUNCT
ftr-320	796	5	(	(	PUNCT
ftr-320	796	6	in	in	ADP
ftr-320	796	7	other	other	ADJ
ftr-320	796	8	instances	instance	NOUN
ftr-320	796	9	where	where	SCONJ
ftr-320	796	10	changed	change	VERB
ftr-320	796	11	conditions	condition	NOUN
ftr-320	796	12	lead	lead	VERB
ftr-320	796	13	to	to	ADP
ftr-320	796	14	the	the	DET
ftr-320	796	15	termination	termination	NOUN
ftr-320	796	16	of	of	ADP
ftr-320	796	17	a	a	DET
ftr-320	796	18	servitude	servitude	NOUN
ftr-320	796	19	,	,	PUNCT
ftr-320	796	20	such	such	ADJ
ftr-320	796	21	as	as	ADP
ftr-320	796	22	in	in	ADP
ftr-320	796	23	residential	residential	ADJ
ftr-320	796	24	subdivisions	subdivision	NOUN
ftr-320	796	25	,	,	PUNCT
ftr-320	796	26	there	there	PRON
ftr-320	796	27	is	be	VERB
ftr-320	796	28	seldom	seldom	ADV
ftr-320	796	29	an	an	DET
ftr-320	796	30	entitlement	entitlement	NOUN
ftr-320	796	31	to	to	ADP
ftr-320	796	32	damages	damage	NOUN
ftr-320	796	33	)	)	PUNCT
ftr-320	796	34	.	.	PUNCT
ftr-320	797	1	114	114	NUM
ftr-320	797	2	.	.	X
ftr-320	797	3	carpenter	carpenter	NOUN
ftr-320	797	4	,	,	PUNCT
ftr-320	797	5	t.c.m	t.c.m	INTJ
ftr-320	797	6	.	.	PUNCT
ftr-320	797	7	(	(	PUNCT
ftr-320	797	8	cch	cch	NOUN
ftr-320	797	9	)	)	PUNCT
ftr-320	797	10	at	at	ADP
ftr-320	797	11	1005	1005	NUM
ftr-320	797	12	,	,	PUNCT
ftr-320	797	13	t.c.m	t.c.m	INTJ
ftr-320	797	14	.	.	PUNCT
ftr-320	798	1	(	(	PUNCT
ftr-320	798	2	ria	ria	PROPN
ftr-320	798	3	)	)	PUNCT
ftr-320	798	4	¶	¶	PROPN
ftr-320	798	5	2012	2012	NUM
ftr-320	798	6	-	-	SYM
ftr-320	798	7	1	1	NUM
ftr-320	798	8	,	,	PUNCT
ftr-320	798	9	at	at	ADP
ftr-320	798	10	7	7	NUM
ftr-320	798	11	.	.	NOUN
ftr-320	798	12	2012	2012	NUM
ftr-320	798	13	]	]	PUNCT
ftr-320	798	14	tax	tax	NOUN
ftr-320	798	15	-	-	PUNCT
ftr-320	798	16	deductible	deductible	ADJ
ftr-320	798	17	conservation	conservation	NOUN
ftr-320	798	18	easements	easement	NOUN
ftr-320	798	19	253	253	NUM
ftr-320	798	20	judicial	judicial	ADJ
ftr-320	798	21	extinguishment	extinguishment	NOUN
ftr-320	798	22	of	of	ADP
ftr-320	798	23	a	a	DET
ftr-320	798	24	conservation	conservation	NOUN
ftr-320	798	25	restriction	restriction	NOUN
ftr-320	798	26	burdening	burden	VERB
ftr-320	798	27	the	the	DET
ftr-320	798	28	property	property	NOUN
ftr-320	798	29	.	.	PUNCT
ftr-320	799	1	we	we	PRON
ftr-320	799	2	did	do	VERB
ftr-320	799	3	not	not	PART
ftr-320	799	4	then	then	ADV
ftr-320	799	5	,	,	PUNCT
ftr-320	799	6	nor	nor	CCONJ
ftr-320	799	7	do	do	VERB
ftr-320	799	8	we	we	PRON
ftr-320	799	9	now	now	ADV
ftr-320	799	10	,	,	PUNCT
ftr-320	799	11	rule	rule	VERB
ftr-320	799	12	on	on	ADP
ftr-320	799	13	whether	whether	SCONJ
ftr-320	799	14	the	the	DET
ftr-320	799	15	language	language	NOUN
ftr-320	799	16	establishing	establish	VERB
ftr-320	799	17	the	the	DET
ftr-320	799	18	restriction	restriction	NOUN
ftr-320	799	19	[	[	X
ftr-320	799	20	i.e.	i.e.	X
ftr-320	799	21	,	,	PUNCT
ftr-320	799	22	the	the	DET
ftr-320	799	23	conservation	conservation	NOUN
ftr-320	799	24	easement	easement	NOUN
ftr-320	799	25	deed	deed	NOUN
ftr-320	799	26	]	]	PUNCT
ftr-320	799	27	must	must	AUX
ftr-320	799	28	incorporate	incorporate	VERB
ftr-320	799	29	provisions	provision	NOUN
ftr-320	799	30	requiring	require	VERB
ftr-320	799	31	judicial	judicial	ADJ
ftr-320	799	32	extinguishment	extinguishment	NOUN
ftr-320	799	33	(	(	PUNCT
ftr-320	799	34	and	and	CCONJ
ftr-320	799	35	compensation	compensation	NOUN
ftr-320	799	36	)	)	PUNCT
ftr-320	799	37	in	in	ADP
ftr-320	799	38	all	all	DET
ftr-320	799	39	cases	case	NOUN
ftr-320	799	40	in	in	ADP
ftr-320	799	41	which	which	PRON
ftr-320	799	42	an	an	DET
ftr-320	799	43	unexpected	unexpected	ADJ
ftr-320	799	44	change	change	NOUN
ftr-320	799	45	in	in	ADP
ftr-320	799	46	surrounding	surround	VERB
ftr-320	799	47	conditions	condition	NOUN
ftr-320	799	48	frustrates	frustrate	VERB
ftr-320	799	49	the	the	DET
ftr-320	799	50	conservation	conservation	NOUN
ftr-320	799	51	purposes	purpose	NOUN
ftr-320	799	52	of	of	ADP
ftr-320	799	53	the	the	DET
ftr-320	799	54	restriction	restriction	NOUN
ftr-320	799	55	.	.	PUNCT
ftr-320	800	1	such	such	DET
ftr-320	800	2	a	a	DET
ftr-320	800	3	rule	rule	NOUN
ftr-320	800	4	is	be	AUX
ftr-320	800	5	suggested	suggest	VERB
ftr-320	800	6	,	,	PUNCT
ftr-320	800	7	however	however	ADV
ftr-320	800	8	,	,	PUNCT
ftr-320	800	9	by	by	ADP
ftr-320	800	10	the	the	DET
ftr-320	800	11	last	last	ADJ
ftr-320	800	12	sentence	sentence	NOUN
ftr-320	800	13	in	in	ADP
ftr-320	800	14	[	[	X
ftr-320	800	15	regulation	regulation	NOUN
ftr-320	800	16	section	section	NOUN
ftr-320	800	17	1.170a–14(c)(2	1.170a–14(c)(2	NUM
ftr-320	800	18	)	)	PUNCT
ftr-320	800	19	,	,	PUNCT
ftr-320	800	20	the	the	DET
ftr-320	800	21	restriction	restriction	NOUN
ftr-320	800	22	on	on	ADP
ftr-320	800	23	transfer	transfer	NOUN
ftr-320	800	24	regulation	regulation	NOUN
ftr-320	800	25	]	]	PUNCT
ftr-320	800	26	.	.	PUNCT
ftr-320	801	1	115	115	NUM
ftr-320	802	1	it	it	PRON
ftr-320	802	2	is	be	AUX
ftr-320	802	3	not	not	PART
ftr-320	802	4	surprising	surprising	ADJ
ftr-320	802	5	that	that	SCONJ
ftr-320	802	6	the	the	DET
ftr-320	802	7	tax	tax	NOUN
ftr-320	802	8	court	court	NOUN
ftr-320	802	9	was	be	AUX
ftr-320	802	10	unwilling	unwilling	ADJ
ftr-320	802	11	to	to	PART
ftr-320	802	12	rule	rule	VERB
ftr-320	802	13	that	that	SCONJ
ftr-320	802	14	a	a	DET
ftr-320	802	15	tax	tax	NOUN
ftr-320	802	16	-	-	PUNCT
ftr-320	802	17	deductible	deductible	ADJ
ftr-320	802	18	conservation	conservation	NOUN
ftr-320	802	19	easement	easement	NOUN
ftr-320	802	20	deed	deed	NOUN
ftr-320	802	21	must	must	AUX
ftr-320	802	22	incorporate	incorporate	VERB
ftr-320	802	23	provisions	provision	NOUN
ftr-320	802	24	requiring	require	VERB
ftr-320	802	25	judicial	judicial	ADJ
ftr-320	802	26	extinguishment	extinguishment	NOUN
ftr-320	802	27	and	and	CCONJ
ftr-320	802	28	compensation	compensation	NOUN
ftr-320	802	29	to	to	ADP
ftr-320	802	30	the	the	DET
ftr-320	802	31	holder	holder	NOUN
ftr-320	802	32	in	in	ADP
ftr-320	802	33	the	the	DET
ftr-320	802	34	event	event	NOUN
ftr-320	802	35	the	the	DET
ftr-320	802	36	purpose	purpose	NOUN
ftr-320	802	37	of	of	ADP
ftr-320	802	38	the	the	DET
ftr-320	802	39	easement	easement	NOUN
ftr-320	802	40	is	be	AUX
ftr-320	802	41	frustrated	frustrate	VERB
ftr-320	802	42	due	due	ADP
ftr-320	802	43	to	to	ADP
ftr-320	802	44	changed	change	VERB
ftr-320	802	45	conditions	condition	NOUN
ftr-320	802	46	.	.	PUNCT
ftr-320	803	1	the	the	DET
ftr-320	803	2	question	question	NOUN
ftr-320	803	3	of	of	ADP
ftr-320	803	4	whether	whether	SCONJ
ftr-320	803	5	an	an	DET
ftr-320	803	6	easement	easement	NOUN
ftr-320	803	7	must	must	AUX
ftr-320	803	8	expressly	expressly	ADV
ftr-320	803	9	state	state	VERB
ftr-320	803	10	that	that	SCONJ
ftr-320	803	11	it	it	PRON
ftr-320	803	12	is	be	AUX
ftr-320	803	13	extinguishable	extinguishable	ADJ
ftr-320	803	14	only	only	ADV
ftr-320	803	15	as	as	SCONJ
ftr-320	803	16	provided	provide	VERB
ftr-320	803	17	in	in	ADP
ftr-320	803	18	the	the	DET
ftr-320	803	19	extinguishment	extinguishment	NOUN
ftr-320	803	20	and	and	CCONJ
ftr-320	803	21	proceeds	proceed	VERB
ftr-320	803	22	regulations	regulation	NOUN
ftr-320	803	23	was	be	AUX
ftr-320	803	24	not	not	PART
ftr-320	803	25	before	before	ADP
ftr-320	803	26	the	the	DET
ftr-320	803	27	court	court	NOUN
ftr-320	803	28	and	and	CCONJ
ftr-320	803	29	,	,	PUNCT
ftr-320	803	30	unlike	unlike	ADP
ftr-320	803	31	the	the	DET
ftr-320	803	32	restriction	restriction	NOUN
ftr-320	803	33	on	on	ADP
ftr-320	803	34	transfer	transfer	NOUN
ftr-320	803	35	regulation	regulation	NOUN
ftr-320	803	36	,	,	PUNCT
ftr-320	803	37	the	the	DET
ftr-320	803	38	extinguishment	extinguishment	NOUN
ftr-320	803	39	and	and	CCONJ
ftr-320	803	40	proceeds	proceed	VERB
ftr-320	803	41	regulations	regulation	NOUN
ftr-320	803	42	do	do	AUX
ftr-320	803	43	not	not	PART
ftr-320	803	44	specifically	specifically	ADV
ftr-320	803	45	state	state	VERB
ftr-320	803	46	that	that	SCONJ
ftr-320	803	47	certain	certain	ADJ
ftr-320	803	48	language	language	NOUN
ftr-320	803	49	must	must	AUX
ftr-320	803	50	be	be	AUX
ftr-320	803	51	included	include	VERB
ftr-320	803	52	―in	―in	NOUN
ftr-320	803	53	the	the	DET
ftr-320	803	54	instrument	instrument	NOUN
ftr-320	803	55	of	of	ADP
ftr-320	803	56	conveyance‖	conveyance‖	PROPN
ftr-320	803	57	for	for	SCONJ
ftr-320	803	58	the	the	DET
ftr-320	803	59	easement	easement	NOUN
ftr-320	803	60	to	to	PART
ftr-320	803	61	be	be	AUX
ftr-320	803	62	deductible	deductible	ADJ
ftr-320	803	63	.	.	PUNCT
ftr-320	804	1	116	116	NUM
ftr-320	804	2	the	the	DET
ftr-320	804	3	court	court	NOUN
ftr-320	804	4	also	also	ADV
ftr-320	804	5	was	be	AUX
ftr-320	804	6	aware	aware	ADJ
ftr-320	804	7	that	that	SCONJ
ftr-320	804	8	a	a	DET
ftr-320	804	9	conservation	conservation	NOUN
ftr-320	804	10	easement	easement	NOUN
ftr-320	804	11	that	that	PRON
ftr-320	804	12	is	be	AUX
ftr-320	804	13	silent	silent	ADJ
ftr-320	804	14	regarding	regard	VERB
ftr-320	804	15	extinguishment	extinguishment	NOUN
ftr-320	804	16	may	may	AUX
ftr-320	804	17	nonetheless	nonetheless	ADV
ftr-320	804	18	be	be	AUX
ftr-320	804	19	extinguishable	extinguishable	ADJ
ftr-320	804	20	only	only	ADV
ftr-320	804	21	as	as	SCONJ
ftr-320	804	22	provided	provide	VERB
ftr-320	804	23	in	in	ADP
ftr-320	804	24	the	the	DET
ftr-320	804	25	regulations	regulation	NOUN
ftr-320	804	26	(	(	PUNCT
ftr-320	804	27	in	in	ADP
ftr-320	804	28	a	a	DET
ftr-320	804	29	judicial	judicial	ADJ
ftr-320	804	30	proceeding	proceeding	NOUN
ftr-320	804	31	,	,	PUNCT
ftr-320	804	32	upon	upon	SCONJ
ftr-320	804	33	a	a	DET
ftr-320	804	34	finding	finding	NOUN
ftr-320	804	35	that	that	SCONJ
ftr-320	804	36	continued	continue	VERB
ftr-320	804	37	use	use	NOUN
ftr-320	804	38	of	of	ADP
ftr-320	804	39	the	the	DET
ftr-320	804	40	property	property	NOUN
ftr-320	804	41	for	for	ADP
ftr-320	804	42	conservation	conservation	NOUN
ftr-320	804	43	purposes	purpose	NOUN
ftr-320	804	44	has	have	AUX
ftr-320	804	45	become	become	VERB
ftr-320	804	46	impossible	impossible	ADJ
ftr-320	804	47	or	or	CCONJ
ftr-320	804	48	impractical	impractical	ADJ
ftr-320	804	49	,	,	PUNCT
ftr-320	804	50	and	and	CCONJ
ftr-320	804	51	with	with	SCONJ
ftr-320	804	52	a	a	DET
ftr-320	804	53	payment	payment	NOUN
ftr-320	804	54	of	of	ADP
ftr-320	804	55	proceeds	proceed	NOUN
ftr-320	804	56	to	to	ADP
ftr-320	804	57	the	the	DET
ftr-320	804	58	holder	holder	NOUN
ftr-320	804	59	to	to	PART
ftr-320	804	60	be	be	AUX
ftr-320	804	61	used	use	VERB
ftr-320	804	62	for	for	ADP
ftr-320	804	63	similar	similar	ADJ
ftr-320	804	64	conservation	conservation	NOUN
ftr-320	804	65	purposes	purpose	NOUN
ftr-320	804	66	)	)	PUNCT
ftr-320	804	67	if	if	SCONJ
ftr-320	804	68	the	the	DET
ftr-320	804	69	doctrine	doctrine	NOUN
ftr-320	804	70	of	of	ADP
ftr-320	804	71	cy	cy	PROPN
ftr-320	804	72	pres	pres	PROPN
ftr-320	804	73	applies	apply	VERB
ftr-320	804	74	.	.	PUNCT
ftr-320	805	1	117	117	NUM
ftr-320	805	2	115	115	NUM
ftr-320	805	3	.	.	PUNCT
ftr-320	806	1	kaufman	kaufman	PROPN
ftr-320	806	2	ii	ii	PROPN
ftr-320	806	3	,	,	PUNCT
ftr-320	806	4	136	136	NUM
ftr-320	806	5	t.c	t.c	PROPN
ftr-320	806	6	.	.	PUNCT
ftr-320	807	1	at	at	ADP
ftr-320	807	2	307	307	NUM
ftr-320	807	3	n.7	n.7	NOUN
ftr-320	807	4	,	,	PUNCT
ftr-320	807	5	vacated	vacate	VERB
ftr-320	807	6	and	and	CCONJ
ftr-320	807	7	remanded	remand	VERB
ftr-320	807	8	in	in	ADP
ftr-320	807	9	part	part	NOUN
ftr-320	807	10	,	,	PUNCT
ftr-320	807	11	kaufman	kaufman	PROPN
ftr-320	807	12	iii	iii	PROPN
ftr-320	807	13	,	,	PUNCT
ftr-320	807	14	687	687	NUM
ftr-320	807	15	f.3d	f.3d	NOUN
ftr-320	807	16	.	.	PROPN
ftr-320	807	17	21	21	NUM
ftr-320	807	18	.	.	X
ftr-320	807	19	116	116	NUM
ftr-320	807	20	.	.	PUNCT
ftr-320	807	21	compare	compare	PROPN
ftr-320	807	22	,	,	PUNCT
ftr-320	807	23	e.g.	e.g.	ADV
ftr-320	807	24	,	,	PUNCT
ftr-320	807	25	reg	reg	NOUN
ftr-320	807	26	.	.	PUNCT
ftr-320	808	1	§	§	PROPN
ftr-320	808	2	1.170a-14(c)(2	1.170a-14(c)(2	NUM
ftr-320	808	3	)	)	PUNCT
ftr-320	808	4	(	(	PUNCT
ftr-320	808	5	―a	―a	NOUN
ftr-320	808	6	deduction	deduction	NOUN
ftr-320	808	7	shall	shall	AUX
ftr-320	808	8	be	be	AUX
ftr-320	808	9	allowed	allow	VERB
ftr-320	808	10	for	for	ADP
ftr-320	808	11	a	a	DET
ftr-320	808	12	contribution	contribution	NOUN
ftr-320	808	13	under	under	ADP
ftr-320	808	14	this	this	DET
ftr-320	808	15	section	section	NOUN
ftr-320	808	16	only	only	ADV
ftr-320	808	17	if	if	SCONJ
ftr-320	808	18	in	in	ADP
ftr-320	808	19	the	the	DET
ftr-320	808	20	instrument	instrument	NOUN
ftr-320	808	21	of	of	ADP
ftr-320	808	22	conveyance	conveyance	NOUN
ftr-320	808	23	the	the	DET
ftr-320	808	24	donor	donor	NOUN
ftr-320	808	25	prohibits	prohibit	NOUN
ftr-320	808	26	.	.	PUNCT
ftr-320	808	27	.	.	PUNCT
ftr-320	809	1	.‖	.‖	NOUN
ftr-320	809	2	)	)	PUNCT
ftr-320	809	3	(	(	PUNCT
ftr-320	809	4	emphasis	emphasis	NOUN
ftr-320	809	5	added	add	VERB
ftr-320	809	6	)	)	PUNCT
ftr-320	809	7	,	,	PUNCT
ftr-320	809	8	with	with	ADP
ftr-320	809	9	reg	reg	NOUN
ftr-320	809	10	.	.	PUNCT
ftr-320	810	1	§	§	PROPN
ftr-320	810	2	1.170a-14(g)(6)(ii	1.170a-14(g)(6)(ii	NUM
ftr-320	810	3	)	)	PUNCT
ftr-320	810	4	(	(	PUNCT
ftr-320	810	5	―for	―for	ADP
ftr-320	810	6	a	a	DET
ftr-320	810	7	deduction	deduction	NOUN
ftr-320	810	8	to	to	PART
ftr-320	810	9	be	be	AUX
ftr-320	810	10	allowed	allow	VERB
ftr-320	810	11	under	under	ADP
ftr-320	810	12	this	this	DET
ftr-320	810	13	section	section	NOUN
ftr-320	810	14	,	,	PUNCT
ftr-320	810	15	at	at	ADP
ftr-320	810	16	the	the	DET
ftr-320	810	17	time	time	NOUN
ftr-320	810	18	of	of	ADP
ftr-320	810	19	the	the	DET
ftr-320	810	20	gift	gift	NOUN
ftr-320	810	21	the	the	DET
ftr-320	810	22	donor	donor	NOUN
ftr-320	810	23	must	must	AUX
ftr-320	810	24	agree	agree	VERB
ftr-320	810	25	that	that	PRON
ftr-320	810	26	.	.	PUNCT
ftr-320	810	27	.	.	PUNCT
ftr-320	811	1	.‖	.‖	NOUN
ftr-320	811	2	)	)	PUNCT
ftr-320	811	3	(	(	PUNCT
ftr-320	811	4	emphasis	emphasis	NOUN
ftr-320	811	5	added	add	VERB
ftr-320	811	6	)	)	PUNCT
ftr-320	811	7	.	.	PUNCT
ftr-320	812	1	117	117	NUM
ftr-320	812	2	.	.	PUNCT
ftr-320	813	1	see	see	VERB
ftr-320	813	2	kaufman	kaufman	PROPN
ftr-320	813	3	ii	ii	PROPN
ftr-320	813	4	,	,	PUNCT
ftr-320	813	5	136	136	NUM
ftr-320	813	6	t.c	t.c	PROPN
ftr-320	813	7	.	.	PUNCT
ftr-320	814	1	at	at	ADP
ftr-320	814	2	304	304	NUM
ftr-320	814	3	,	,	PUNCT
ftr-320	814	4	vacated	vacate	VERB
ftr-320	814	5	and	and	CCONJ
ftr-320	814	6	remanded	remand	VERB
ftr-320	814	7	in	in	ADP
ftr-320	814	8	part	part	NOUN
ftr-320	814	9	,	,	PUNCT
ftr-320	814	10	kaufman	kaufman	PROPN
ftr-320	814	11	iii	iii	PROPN
ftr-320	814	12	,	,	PUNCT
ftr-320	814	13	687	687	NUM
ftr-320	814	14	f.3d	f.3d	NOUN
ftr-320	814	15	.	.	PROPN
ftr-320	814	16	21	21	NUM
ftr-320	814	17	(	(	PUNCT
ftr-320	814	18	referring	refer	VERB
ftr-320	814	19	to	to	ADP
ftr-320	814	20	sources	source	NOUN
ftr-320	814	21	discussing	discuss	VERB
ftr-320	814	22	the	the	DET
ftr-320	814	23	application	application	NOUN
ftr-320	814	24	of	of	ADP
ftr-320	814	25	cy	cy	PROPN
ftr-320	814	26	pres	pre	NOUN
ftr-320	814	27	to	to	ADP
ftr-320	814	28	conservation	conservation	NOUN
ftr-320	814	29	easements	easement	NOUN
ftr-320	814	30	,	,	PUNCT
ftr-320	814	31	including	include	VERB
ftr-320	814	32	the	the	DET
ftr-320	814	33	restatement	restatement	NOUN
ftr-320	814	34	(	(	PUNCT
ftr-320	814	35	third	third	ADJ
ftr-320	814	36	)	)	PUNCT
ftr-320	814	37	of	of	ADP
ftr-320	814	38	property	property	NOUN
ftr-320	814	39	:	:	PUNCT
ftr-320	814	40	servitudes	servitude	VERB
ftr-320	814	41	§	§	PROPN
ftr-320	814	42	7.11	7.11	NUM
ftr-320	814	43	(	(	PUNCT
ftr-320	814	44	2000	2000	NUM
ftr-320	814	45	)	)	PUNCT
ftr-320	814	46	)	)	PUNCT
ftr-320	814	47	.	.	PUNCT
ftr-320	815	1	see	see	VERB
ftr-320	815	2	also	also	ADV
ftr-320	815	3	,	,	PUNCT
ftr-320	815	4	e.g.	e.g.	ADV
ftr-320	815	5	,	,	PUNCT
ftr-320	815	6	uniform	uniform	ADJ
ftr-320	815	7	conservation	conservation	NOUN
ftr-320	815	8	easement	easement	PROPN
ftr-320	815	9	act	act	NOUN
ftr-320	815	10	§	§	PROPN
ftr-320	815	11	3	3	NUM
ftr-320	815	12	,	,	PUNCT
ftr-320	815	13	cmt	cmt	PROPN
ftr-320	815	14	.	.	PUNCT
ftr-320	816	1	(	(	PUNCT
ftr-320	816	2	2007	2007	NUM
ftr-320	816	3	)	)	PUNCT
ftr-320	816	4	(	(	PUNCT
ftr-320	816	5	―the	―the	DET
ftr-320	816	6	act	act	NOUN
ftr-320	816	7	leaves	leave	VERB
ftr-320	816	8	intact	intact	ADJ
ftr-320	816	9	the	the	DET
ftr-320	816	10	existing	exist	VERB
ftr-320	816	11	case	case	NOUN
ftr-320	816	12	and	and	CCONJ
ftr-320	816	13	statute	statute	PROPN
ftr-320	816	14	law	law	NOUN
ftr-320	816	15	of	of	ADP
ftr-320	816	16	adopting	adopt	VERB
ftr-320	816	17	states	state	NOUN
ftr-320	816	18	as	as	SCONJ
ftr-320	816	19	it	it	PRON
ftr-320	816	20	relates	relate	VERB
ftr-320	816	21	to	to	ADP
ftr-320	816	22	the	the	DET
ftr-320	816	23	modification	modification	NOUN
ftr-320	816	24	and	and	CCONJ
ftr-320	816	25	termination	termination	NOUN
ftr-320	816	26	of	of	ADP
ftr-320	816	27	easements	easement	NOUN
ftr-320	816	28	and	and	CCONJ
ftr-320	816	29	the	the	DET
ftr-320	816	30	enforcement	enforcement	NOUN
ftr-320	816	31	of	of	ADP
ftr-320	816	32	charitable	charitable	ADJ
ftr-320	816	33	trusts	trust	NOUN
ftr-320	816	34	.	.	PUNCT
ftr-320	817	1	thus	thus	ADV
ftr-320	817	2	.	.	PUNCT
ftr-320	817	3	.	.	PUNCT
ftr-320	818	1	.	.	PUNCT
ftr-320	819	1	the	the	DET
ftr-320	819	2	governmental	governmental	ADJ
ftr-320	819	3	body	body	NOUN
ftr-320	819	4	or	or	CCONJ
ftr-320	819	5	charitable	charitable	ADJ
ftr-320	819	6	organization	organization	NOUN
ftr-320	819	7	holding	hold	VERB
ftr-320	819	8	a	a	DET
ftr-320	819	9	conservation	conservation	NOUN
ftr-320	819	10	easement	easement	NOUN
ftr-320	819	11	,	,	PUNCT
ftr-320	819	12	in	in	ADP
ftr-320	819	13	its	its	PRON
ftr-320	819	14	capacity	capacity	NOUN
ftr-320	819	15	as	as	ADP
ftr-320	819	16	trustee	trustee	NOUN
ftr-320	819	17	,	,	PUNCT
ftr-320	819	18	may	may	AUX
ftr-320	819	19	be	be	AUX
ftr-320	819	20	prohibited	prohibit	VERB
ftr-320	819	21	from	from	ADP
ftr-320	819	22	agreeing	agree	VERB
ftr-320	819	23	to	to	PART
ftr-320	819	24	terminate	terminate	VERB
ftr-320	819	25	the	the	DET
ftr-320	819	26	easement	easement	NOUN
ftr-320	819	27	(	(	PUNCT
ftr-320	819	28	or	or	CCONJ
ftr-320	819	29	modify	modify	VERB
ftr-320	819	30	it	it	PRON
ftr-320	819	31	in	in	ADP
ftr-320	819	32	contravention	contravention	NOUN
ftr-320	819	33	of	of	ADP
ftr-320	819	34	its	its	PRON
ftr-320	819	35	purpose	purpose	NOUN
ftr-320	819	36	)	)	PUNCT
ftr-320	819	37	without	without	ADP
ftr-320	819	38	first	first	ADV
ftr-320	819	39	obtaining	obtain	VERB
ftr-320	819	40	court	court	NOUN
ftr-320	819	41	approval	approval	NOUN
ftr-320	819	42	in	in	ADP
ftr-320	819	43	a	a	DET
ftr-320	819	44	cy	cy	PROPN
ftr-320	819	45	pres	pre	NOUN
ftr-320	819	46	proceeding.‖	proceeding.‖	PROPN
ftr-320	819	47	)	)	PUNCT
ftr-320	819	48	;	;	PUNCT
ftr-320	820	1	254	254	NUM
ftr-320	820	2	florida	florida	PROPN
ftr-320	820	3	tax	tax	NOUN
ftr-320	820	4	review	review	NOUN
ftr-320	820	5	[	[	X
ftr-320	820	6	vol	vol	NOUN
ftr-320	820	7	.	.	PUNCT
ftr-320	821	1	13:5	13:5	NUM
ftr-320	821	2	the	the	DET
ftr-320	821	3	tax	tax	NOUN
ftr-320	821	4	court	court	NOUN
ftr-320	821	5	did	do	AUX
ftr-320	821	6	note	note	VERB
ftr-320	821	7	,	,	PUNCT
ftr-320	821	8	however	however	ADV
ftr-320	821	9	,	,	PUNCT
ftr-320	821	10	that	that	SCONJ
ftr-320	821	11	a	a	DET
ftr-320	821	12	rule	rule	NOUN
ftr-320	821	13	requiring	require	VERB
ftr-320	821	14	incorporation	incorporation	NOUN
ftr-320	821	15	of	of	ADP
ftr-320	821	16	the	the	DET
ftr-320	821	17	provisions	provision	NOUN
ftr-320	821	18	of	of	ADP
ftr-320	821	19	the	the	DET
ftr-320	821	20	extinguishment	extinguishment	NOUN
ftr-320	821	21	and	and	CCONJ
ftr-320	821	22	proceeds	proceed	VERB
ftr-320	821	23	regulations	regulation	NOUN
ftr-320	821	24	into	into	ADP
ftr-320	821	25	an	an	DET
ftr-320	821	26	easement	easement	ADJ
ftr-320	821	27	deed	deed	NOUN
ftr-320	821	28	is	be	AUX
ftr-320	821	29	suggested	suggest	VERB
ftr-320	821	30	by	by	ADP
ftr-320	821	31	the	the	DET
ftr-320	821	32	last	last	ADJ
ftr-320	821	33	sentence	sentence	NOUN
ftr-320	821	34	of	of	ADP
ftr-320	821	35	the	the	DET
ftr-320	821	36	restriction	restriction	NOUN
ftr-320	821	37	on	on	ADP
ftr-320	821	38	transfer	transfer	NOUN
ftr-320	821	39	regulation	regulation	NOUN
ftr-320	821	40	.	.	PUNCT
ftr-320	822	1	the	the	DET
ftr-320	822	2	restriction	restriction	NOUN
ftr-320	822	3	on	on	ADP
ftr-320	822	4	transfer	transfer	NOUN
ftr-320	822	5	regulation	regulation	NOUN
ftr-320	822	6	provides	provide	VERB
ftr-320	822	7	that	that	SCONJ
ftr-320	822	8	a	a	DET
ftr-320	822	9	deduction	deduction	NOUN
ftr-320	822	10	will	will	AUX
ftr-320	822	11	be	be	AUX
ftr-320	822	12	allowed	allow	VERB
ftr-320	822	13	for	for	ADP
ftr-320	822	14	the	the	DET
ftr-320	822	15	donation	donation	NOUN
ftr-320	822	16	of	of	ADP
ftr-320	822	17	a	a	DET
ftr-320	822	18	conservation	conservation	NOUN
ftr-320	822	19	easement	easement	NOUN
ftr-320	822	20	only	only	ADV
ftr-320	822	21	if	if	SCONJ
ftr-320	822	22	the	the	DET
ftr-320	822	23	instrument	instrument	NOUN
ftr-320	822	24	of	of	ADP
ftr-320	822	25	conveyance	conveyance	NOUN
ftr-320	822	26	prohibits	prohibit	VERB
ftr-320	822	27	the	the	DET
ftr-320	822	28	donee	donee	NOUN
ftr-320	822	29	(	(	PUNCT
ftr-320	822	30	and	and	CCONJ
ftr-320	822	31	its	its	PRON
ftr-320	822	32	successors	successor	NOUN
ftr-320	822	33	or	or	CCONJ
ftr-320	822	34	assigns	assign	NOUN
ftr-320	822	35	)	)	PUNCT
ftr-320	822	36	from	from	ADP
ftr-320	822	37	subsequently	subsequently	ADV
ftr-320	822	38	transferring	transfer	VERB
ftr-320	822	39	the	the	DET
ftr-320	822	40	easement	easement	NOUN
ftr-320	822	41	,	,	PUNCT
ftr-320	822	42	whether	whether	SCONJ
ftr-320	822	43	or	or	CCONJ
ftr-320	822	44	not	not	PART
ftr-320	822	45	for	for	ADP
ftr-320	822	46	consideration	consideration	NOUN
ftr-320	822	47	,	,	PUNCT
ftr-320	822	48	unless	unless	SCONJ
ftr-320	822	49	(	(	PUNCT
ftr-320	822	50	1	1	X
ftr-320	822	51	)	)	PUNCT
ftr-320	822	52	the	the	DET
ftr-320	822	53	transfer	transfer	NOUN
ftr-320	822	54	is	be	AUX
ftr-320	822	55	to	to	ADP
ftr-320	822	56	another	another	DET
ftr-320	822	57	―eligible	―eligible	ADJ
ftr-320	822	58	donee;‖	donee;‖	PROPN
ftr-320	822	59	and	and	CCONJ
ftr-320	822	60	(	(	PUNCT
ftr-320	822	61	2	2	X
ftr-320	822	62	)	)	PUNCT
ftr-320	822	63	the	the	DET
ftr-320	822	64	eligible	eligible	ADJ
ftr-320	822	65	donee	donee	NOUN
ftr-320	822	66	agrees	agree	VERB
ftr-320	822	67	that	that	SCONJ
ftr-320	822	68	―the	―the	DET
ftr-320	822	69	conservation	conservation	NOUN
ftr-320	822	70	purposes	purpose	NOUN
ftr-320	822	71	which	which	PRON
ftr-320	822	72	the	the	DET
ftr-320	822	73	contribution	contribution	NOUN
ftr-320	822	74	was	be	AUX
ftr-320	822	75	originally	originally	ADV
ftr-320	822	76	intended	intend	VERB
ftr-320	822	77	to	to	PART
ftr-320	822	78	advance	advance	VERB
ftr-320	822	79	will	will	AUX
ftr-320	822	80	continue	continue	VERB
ftr-320	822	81	to	to	PART
ftr-320	822	82	be	be	AUX
ftr-320	822	83	carried	carry	VERB
ftr-320	822	84	out.‖	out.‖	ADP
ftr-320	822	85	118	118	NUM
ftr-320	822	86	the	the	DET
ftr-320	822	87	regulation	regulation	NOUN
ftr-320	822	88	also	also	ADV
ftr-320	822	89	clarifies	clarify	VERB
ftr-320	822	90	,	,	PUNCT
ftr-320	822	91	however	however	ADV
ftr-320	822	92	,	,	PUNCT
ftr-320	822	93	that	that	SCONJ
ftr-320	822	94	this	this	DET
ftr-320	822	95	restriction	restriction	NOUN
ftr-320	822	96	on	on	ADP
ftr-320	822	97	transfer	transfer	NOUN
ftr-320	822	98	requirement	requirement	NOUN
ftr-320	822	99	will	will	AUX
ftr-320	822	100	still	still	ADV
ftr-320	822	101	be	be	AUX
ftr-320	822	102	met	meet	VERB
ftr-320	822	103	if	if	SCONJ
ftr-320	822	104	,	,	PUNCT
ftr-320	822	105	upon	upon	SCONJ
ftr-320	822	106	impossibility	impossibility	NOUN
ftr-320	822	107	or	or	CCONJ
ftr-320	822	108	impracticality	impracticality	NOUN
ftr-320	822	109	,	,	PUNCT
ftr-320	822	110	the	the	DET
ftr-320	822	111	easement	easement	NOUN
ftr-320	822	112	is	be	AUX
ftr-320	822	113	extinguishable	extinguishable	ADJ
ftr-320	822	114	(	(	PUNCT
ftr-320	822	115	and	and	CCONJ
ftr-320	822	116	thereby	thereby	ADV
ftr-320	822	117	transferable	transferable	ADJ
ftr-320	822	118	)	)	PUNCT
ftr-320	822	119	in	in	ADP
ftr-320	822	120	accordance	accordance	NOUN
ftr-320	822	121	with	with	ADP
ftr-320	822	122	the	the	DET
ftr-320	822	123	extinguishment	extinguishment	NOUN
ftr-320	822	124	and	and	CCONJ
ftr-320	822	125	proceeds	proceed	VERB
ftr-320	822	126	provisions	provision	NOUN
ftr-320	822	127	of	of	ADP
ftr-320	822	128	the	the	DET
ftr-320	822	129	regulations	regulation	NOUN
ftr-320	822	130	.	.	PUNCT
ftr-320	823	1	119	119	NUM
ftr-320	823	2	the	the	DET
ftr-320	823	3	implication	implication	NOUN
ftr-320	823	4	,	,	PUNCT
ftr-320	823	5	which	which	PRON
ftr-320	823	6	is	be	AUX
ftr-320	823	7	supported	support	VERB
ftr-320	823	8	by	by	ADP
ftr-320	823	9	the	the	DET
ftr-320	823	10	legislative	legislative	ADJ
ftr-320	823	11	history	history	NOUN
ftr-320	823	12	to	to	PART
ftr-320	823	13	section	section	VERB
ftr-320	823	14	170(h	170(h	PROPN
ftr-320	823	15	)	)	PUNCT
ftr-320	823	16	and	and	CCONJ
ftr-320	823	17	the	the	DET
ftr-320	823	18	fact	fact	NOUN
ftr-320	823	19	that	that	SCONJ
ftr-320	823	20	congress	congress	PROPN
ftr-320	823	21	and	and	CCONJ
ftr-320	823	22	the	the	DET
ftr-320	823	23	treasury	treasury	PROPN
ftr-320	823	24	department	department	NOUN
ftr-320	823	25	did	do	AUX
ftr-320	823	26	not	not	PART
ftr-320	823	27	defer	defer	VERB
ftr-320	823	28	to	to	ADP
ftr-320	823	29	the	the	DET
ftr-320	823	30	state	state	NOUN
ftr-320	823	31	enabling	enable	VERB
ftr-320	823	32	statutes	statute	NOUN
ftr-320	823	33	regarding	regard	VERB
ftr-320	823	34	extinguishment	extinguishment	NOUN
ftr-320	823	35	,	,	PUNCT
ftr-320	823	36	is	be	AUX
ftr-320	823	37	that	that	SCONJ
ftr-320	823	38	the	the	DET
ftr-320	823	39	restriction	restriction	NOUN
ftr-320	823	40	on	on	ADP
ftr-320	823	41	transfer	transfer	NOUN
ftr-320	823	42	requirement	requirement	NOUN
ftr-320	823	43	will	will	AUX
ftr-320	823	44	not	not	PART
ftr-320	823	45	be	be	AUX
ftr-320	823	46	met	meet	VERB
ftr-320	823	47	if	if	SCONJ
ftr-320	823	48	the	the	DET
ftr-320	823	49	easement	easement	NOUN
ftr-320	823	50	is	be	AUX
ftr-320	823	51	extinguishable	extinguishable	ADJ
ftr-320	823	52	(	(	PUNCT
ftr-320	823	53	and	and	CCONJ
ftr-320	823	54	thereby	thereby	ADV
ftr-320	823	55	transferable	transferable	ADJ
ftr-320	823	56	)	)	PUNCT
ftr-320	823	57	in	in	ADP
ftr-320	823	58	some	some	DET
ftr-320	823	59	other	other	ADJ
ftr-320	823	60	manner	manner	NOUN
ftr-320	823	61	.	.	PUNCT
ftr-320	824	1	thus	thus	ADV
ftr-320	824	2	footnote	footnote	VERB
ftr-320	824	3	seven	seven	NUM
ftr-320	824	4	neither	neither	CCONJ
ftr-320	824	5	states	state	NOUN
ftr-320	824	6	nor	nor	CCONJ
ftr-320	824	7	implies	imply	VERB
ftr-320	824	8	that	that	SCONJ
ftr-320	824	9	the	the	DET
ftr-320	824	10	provisions	provision	NOUN
ftr-320	824	11	of	of	ADP
ftr-320	824	12	the	the	DET
ftr-320	824	13	extinguishment	extinguishment	NOUN
ftr-320	824	14	regulation	regulation	NOUN
ftr-320	824	15	are	be	AUX
ftr-320	824	16	optional	optional	ADJ
ftr-320	824	17	.	.	PUNCT
ftr-320	825	1	uniform	uniform	PROPN
ftr-320	825	2	trust	trust	PROPN
ftr-320	825	3	code	code	PROPN
ftr-320	825	4	§	§	PROPN
ftr-320	825	5	414	414	NUM
ftr-320	825	6	cmt	cmt	NOUN
ftr-320	825	7	.	.	PUNCT
ftr-320	826	1	(	(	PUNCT
ftr-320	826	2	2000	2000	NUM
ftr-320	826	3	)	)	PUNCT
ftr-320	826	4	(	(	PUNCT
ftr-320	826	5	―even	―even	VERB
ftr-320	826	6	though	though	SCONJ
ftr-320	826	7	not	not	PART
ftr-320	826	8	accompanied	accompany	VERB
ftr-320	826	9	by	by	ADP
ftr-320	826	10	the	the	DET
ftr-320	826	11	usual	usual	ADJ
ftr-320	826	12	trappings	trapping	NOUN
ftr-320	826	13	of	of	ADP
ftr-320	826	14	a	a	DET
ftr-320	826	15	trust	trust	NOUN
ftr-320	826	16	,	,	PUNCT
ftr-320	826	17	the	the	DET
ftr-320	826	18	creation	creation	NOUN
ftr-320	826	19	and	and	CCONJ
ftr-320	826	20	transfer	transfer	NOUN
ftr-320	826	21	of	of	ADP
ftr-320	826	22	an	an	DET
ftr-320	826	23	easement	easement	NOUN
ftr-320	826	24	for	for	ADP
ftr-320	826	25	conservation	conservation	NOUN
ftr-320	826	26	or	or	CCONJ
ftr-320	826	27	preservation	preservation	NOUN
ftr-320	826	28	will	will	AUX
ftr-320	826	29	frequently	frequently	ADV
ftr-320	826	30	create	create	VERB
ftr-320	826	31	a	a	DET
ftr-320	826	32	charitable	charitable	ADJ
ftr-320	826	33	trust‖	trust‖	PROPN
ftr-320	826	34	)	)	PUNCT
ftr-320	826	35	.	.	PUNCT
ftr-320	827	1	118	118	NUM
ftr-320	827	2	.	.	PUNCT
ftr-320	828	1	reg	reg	NOUN
ftr-320	828	2	.	.	PUNCT
ftr-320	829	1	§	§	PROPN
ftr-320	829	2	1.170a-14(c)(2	1.170a-14(c)(2	NUM
ftr-320	829	3	)	)	PUNCT
ftr-320	829	4	.	.	PUNCT
ftr-320	830	1	119	119	NUM
ftr-320	830	2	.	.	PUNCT
ftr-320	831	1	i	i	PRON
ftr-320	831	2	d.	d.	VERB
ftr-320	831	3	the	the	DET
ftr-320	831	4	last	last	ADJ
ftr-320	831	5	sentence	sentence	NOUN
ftr-320	831	6	of	of	ADP
ftr-320	831	7	the	the	DET
ftr-320	831	8	restriction	restriction	NOUN
ftr-320	831	9	on	on	ADP
ftr-320	831	10	transfer	transfer	NOUN
ftr-320	831	11	regulation	regulation	NOUN
ftr-320	831	12	specifically	specifically	ADV
ftr-320	831	13	references	reference	VERB
ftr-320	831	14	the	the	DET
ftr-320	831	15	proceeds	proceed	NOUN
ftr-320	831	16	regulation	regulation	NOUN
ftr-320	831	17	,	,	PUNCT
ftr-320	831	18	which	which	PRON
ftr-320	831	19	in	in	ADP
ftr-320	831	20	turn	turn	NOUN
ftr-320	831	21	references	reference	VERB
ftr-320	831	22	the	the	DET
ftr-320	831	23	extinguishment	extinguishment	NOUN
ftr-320	831	24	regulation	regulation	NOUN
ftr-320	831	25	.	.	PUNCT
ftr-320	832	1	to	to	PART
ftr-320	832	2	make	make	VERB
ftr-320	832	3	sense	sense	NOUN
ftr-320	832	4	of	of	ADP
ftr-320	832	5	the	the	DET
ftr-320	832	6	cross	cross	NOUN
ftr-320	832	7	-	-	NOUN
ftr-320	832	8	references	reference	NOUN
ftr-320	832	9	,	,	PUNCT
ftr-320	832	10	however	however	ADV
ftr-320	832	11	,	,	PUNCT
ftr-320	832	12	one	one	PRON
ftr-320	832	13	must	must	AUX
ftr-320	832	14	refer	refer	VERB
ftr-320	832	15	to	to	ADP
ftr-320	832	16	proposed	propose	VERB
ftr-320	832	17	regulation	regulation	NOUN
ftr-320	832	18	section	section	NOUN
ftr-320	832	19	1.170a-13	1.170a-13	NUM
ftr-320	832	20	,	,	PUNCT
ftr-320	832	21	published	publish	VERB
ftr-320	832	22	in	in	ADP
ftr-320	832	23	the	the	DET
ftr-320	832	24	federal	federal	ADJ
ftr-320	832	25	register	register	NOUN
ftr-320	832	26	on	on	ADP
ftr-320	832	27	may	may	PROPN
ftr-320	832	28	23	23	NUM
ftr-320	832	29	,	,	PUNCT
ftr-320	832	30	1983	1983	NUM
ftr-320	832	31	,	,	PUNCT
ftr-320	832	32	because	because	SCONJ
ftr-320	832	33	the	the	DET
ftr-320	832	34	treasury	treasury	PROPN
ftr-320	832	35	department	department	PROPN
ftr-320	832	36	apparently	apparently	ADV
ftr-320	832	37	failed	fail	VERB
ftr-320	832	38	to	to	PART
ftr-320	832	39	update	update	VERB
ftr-320	832	40	the	the	DET
ftr-320	832	41	cross	cross	NOUN
ftr-320	832	42	-	-	NOUN
ftr-320	832	43	references	reference	NOUN
ftr-320	832	44	in	in	ADP
ftr-320	832	45	the	the	DET
ftr-320	832	46	final	final	ADJ
ftr-320	832	47	regulations	regulation	NOUN
ftr-320	832	48	.	.	PUNCT
ftr-320	833	1	see	see	VERB
ftr-320	833	2	prop	prop	NOUN
ftr-320	833	3	.	.	PUNCT
ftr-320	834	1	reg	reg	PROPN
ftr-320	834	2	.	.	PUNCT
ftr-320	835	1	§	§	PROPN
ftr-320	835	2	1.170a-13	1.170a-13	NUM
ftr-320	835	3	,	,	PUNCT
ftr-320	835	4	48	48	NUM
ftr-320	835	5	fed	fed	PROPN
ftr-320	835	6	.	.	PUNCT
ftr-320	836	1	reg	reg	PROPN
ftr-320	836	2	.	.	PUNCT
ftr-320	837	1	22941	22941	NUM
ftr-320	837	2	-	-	SYM
ftr-320	837	3	48	48	NUM
ftr-320	837	4	(	(	PUNCT
ftr-320	837	5	may	may	PROPN
ftr-320	837	6	23	23	NUM
ftr-320	837	7	,	,	PUNCT
ftr-320	837	8	1983	1983	NUM
ftr-320	837	9	)	)	PUNCT
ftr-320	837	10	.	.	PUNCT
ftr-320	838	1	in	in	ADP
ftr-320	838	2	addition	addition	NOUN
ftr-320	838	3	,	,	PUNCT
ftr-320	838	4	the	the	DET
ftr-320	838	5	treasury	treasury	NOUN
ftr-320	838	6	department‘s	department‘s	NOUN
ftr-320	838	7	failure	failure	NOUN
ftr-320	838	8	to	to	PART
ftr-320	838	9	specifically	specifically	ADV
ftr-320	838	10	reference	reference	VERB
ftr-320	838	11	a	a	DET
ftr-320	838	12	judicial	judicial	ADJ
ftr-320	838	13	proceeding	proceeding	NOUN
ftr-320	838	14	in	in	ADP
ftr-320	838	15	its	its	PRON
ftr-320	838	16	references	reference	NOUN
ftr-320	838	17	to	to	ADP
ftr-320	838	18	extinguishment	extinguishment	NOUN
ftr-320	838	19	and	and	CCONJ
ftr-320	838	20	compensation	compensation	NOUN
ftr-320	838	21	in	in	ADP
ftr-320	838	22	the	the	DET
ftr-320	838	23	restriction	restriction	NOUN
ftr-320	838	24	on	on	ADP
ftr-320	838	25	transfer	transfer	NOUN
ftr-320	838	26	regulation	regulation	NOUN
ftr-320	838	27	should	should	AUX
ftr-320	838	28	not	not	PART
ftr-320	838	29	be	be	AUX
ftr-320	838	30	interpreted	interpret	VERB
ftr-320	838	31	to	to	PART
ftr-320	838	32	have	have	VERB
ftr-320	838	33	any	any	DET
ftr-320	838	34	special	special	ADJ
ftr-320	838	35	import	import	NOUN
ftr-320	838	36	.	.	PUNCT
ftr-320	839	1	as	as	SCONJ
ftr-320	839	2	explained	explain	VERB
ftr-320	839	3	in	in	ADP
ftr-320	839	4	food	food	NOUN
ftr-320	839	5	and	and	CCONJ
ftr-320	839	6	drug	drug	NOUN
ftr-320	839	7	admin	admin	NOUN
ftr-320	839	8	.	.	PUNCT
ftr-320	840	1	v.	v.	ADP
ftr-320	840	2	brown	brown	PROPN
ftr-320	840	3	&	&	CCONJ
ftr-320	840	4	williamson	williamson	PROPN
ftr-320	840	5	tobacco	tobacco	PROPN
ftr-320	840	6	corp	corp	PROPN
ftr-320	840	7	.	.	PROPN
ftr-320	840	8	,	,	PUNCT
ftr-320	840	9	529	529	NUM
ftr-320	840	10	u.s	u.s	PROPN
ftr-320	840	11	.	.	PROPN
ftr-320	840	12	120	120	NUM
ftr-320	840	13	,	,	PUNCT
ftr-320	840	14	133	133	NUM
ftr-320	840	15	(	(	PUNCT
ftr-320	840	16	2000	2000	NUM
ftr-320	840	17	):	):	PUNCT
ftr-320	840	18	it	it	PRON
ftr-320	840	19	is	be	AUX
ftr-320	840	20	a	a	DET
ftr-320	840	21	―fundamental	―fundamental	ADJ
ftr-320	840	22	canon	canon	NOUN
ftr-320	840	23	of	of	ADP
ftr-320	840	24	statutory	statutory	ADJ
ftr-320	840	25	construction	construction	NOUN
ftr-320	840	26	that	that	SCONJ
ftr-320	840	27	the	the	DET
ftr-320	840	28	words	word	NOUN
ftr-320	840	29	of	of	ADP
ftr-320	840	30	a	a	DET
ftr-320	840	31	statute	statute	NOUN
ftr-320	840	32	must	must	AUX
ftr-320	840	33	be	be	AUX
ftr-320	840	34	read	read	VERB
ftr-320	840	35	in	in	ADP
ftr-320	840	36	their	their	PRON
ftr-320	840	37	context	context	NOUN
ftr-320	840	38	and	and	CCONJ
ftr-320	840	39	with	with	ADP
ftr-320	840	40	a	a	DET
ftr-320	840	41	view	view	NOUN
ftr-320	840	42	to	to	ADP
ftr-320	840	43	their	their	PRON
ftr-320	840	44	place	place	NOUN
ftr-320	840	45	in	in	ADP
ftr-320	840	46	the	the	DET
ftr-320	840	47	overall	overall	ADJ
ftr-320	840	48	statutory	statutory	ADJ
ftr-320	840	49	scheme.‖	scheme.‖	NOUN
ftr-320	840	50	a	a	DET
ftr-320	840	51	court	court	NOUN
ftr-320	840	52	must	must	AUX
ftr-320	840	53	therefore	therefore	ADV
ftr-320	840	54	interpret	interpret	VERB
ftr-320	840	55	the	the	DET
ftr-320	840	56	statute	statute	NOUN
ftr-320	840	57	―as	―as	PUNCT
ftr-320	840	58	a	a	DET
ftr-320	840	59	symmetrical	symmetrical	ADJ
ftr-320	840	60	and	and	CCONJ
ftr-320	840	61	coherent	coherent	ADJ
ftr-320	840	62	regulatory	regulatory	ADJ
ftr-320	840	63	scheme,‖	scheme,‖	PROPN
ftr-320	840	64	and	and	CCONJ
ftr-320	840	65	―fit	―fit	PROPN
ftr-320	840	66	,	,	PUNCT
ftr-320	840	67	if	if	SCONJ
ftr-320	840	68	possible	possible	ADJ
ftr-320	840	69	,	,	PUNCT
ftr-320	840	70	all	all	DET
ftr-320	840	71	parts	part	NOUN
ftr-320	840	72	into	into	ADP
ftr-320	840	73	an	an	DET
ftr-320	840	74	harmonious	harmonious	ADJ
ftr-320	840	75	whole.‖	whole.‖	NOUN
ftr-320	841	1	i	i	PRON
ftr-320	841	2	d.	d.	PROPN
ftr-320	841	3	(	(	PUNCT
ftr-320	841	4	citations	citation	NOUN
ftr-320	841	5	omitted	omit	VERB
ftr-320	841	6	)	)	PUNCT
ftr-320	841	7	(	(	PUNCT
ftr-320	841	8	quoting	quote	VERB
ftr-320	841	9	gustafson	gustafson	PROPN
ftr-320	841	10	v.	v.	PROPN
ftr-320	841	11	alloyd	alloyd	PROPN
ftr-320	841	12	co.	co.	PROPN
ftr-320	841	13	,	,	PUNCT
ftr-320	841	14	513	513	NUM
ftr-320	841	15	u.s	u.s	PROPN
ftr-320	841	16	.	.	PROPN
ftr-320	841	17	561	561	NUM
ftr-320	841	18	,	,	PUNCT
ftr-320	841	19	569	569	NUM
ftr-320	841	20	(	(	PUNCT
ftr-320	841	21	1995	1995	NUM
ftr-320	841	22	)	)	PUNCT
ftr-320	841	23	;	;	PUNCT
ftr-320	841	24	davis	davis	PROPN
ftr-320	841	25	v.	v.	PROPN
ftr-320	841	26	mich	mich	PROPN
ftr-320	841	27	.	.	PUNCT
ftr-320	842	1	dep‘t	dep‘t	NOUN
ftr-320	842	2	of	of	ADP
ftr-320	842	3	treasury	treasury	PROPN
ftr-320	842	4	,	,	PUNCT
ftr-320	842	5	489	489	NUM
ftr-320	842	6	u.s	u.s	PROPN
ftr-320	842	7	.	.	PROPN
ftr-320	842	8	803	803	NUM
ftr-320	842	9	,	,	PUNCT
ftr-320	842	10	809	809	NUM
ftr-320	842	11	(	(	PUNCT
ftr-320	842	12	1989	1989	NUM
ftr-320	842	13	)	)	PUNCT
ftr-320	842	14	;	;	PUNCT
ftr-320	842	15	ftc	ftc	PROPN
ftr-320	842	16	v.	v.	PROPN
ftr-320	842	17	mandel	mandel	PROPN
ftr-320	842	18	bros	bros	PROPN
ftr-320	842	19	.	.	PROPN
ftr-320	842	20	,	,	PUNCT
ftr-320	842	21	inc	inc	PROPN
ftr-320	842	22	.	.	PROPN
ftr-320	842	23	,	,	PUNCT
ftr-320	842	24	359	359	NUM
ftr-320	842	25	u.s	u.s	PROPN
ftr-320	842	26	.	.	PROPN
ftr-320	842	27	385	385	NUM
ftr-320	842	28	,	,	PUNCT
ftr-320	842	29	389	389	NUM
ftr-320	842	30	(	(	PUNCT
ftr-320	842	31	1959	1959	NUM
ftr-320	842	32	)	)	PUNCT
ftr-320	842	33	)	)	PUNCT
ftr-320	842	34	.	.	PUNCT
ftr-320	843	1	2012	2012	NUM
ftr-320	843	2	]	]	PUNCT
ftr-320	843	3	tax	tax	NOUN
ftr-320	843	4	-	-	PUNCT
ftr-320	843	5	deductible	deductible	ADJ
ftr-320	843	6	conservation	conservation	NOUN
ftr-320	843	7	easements	easement	NOUN
ftr-320	843	8	255	255	NUM
ftr-320	843	9	b.	b.	PROPN
ftr-320	843	10	carpenter	carpenter	PROPN
ftr-320	843	11	v.	v.	PROPN
ftr-320	843	12	commissioner	commissioner	PROPN
ftr-320	843	13	the	the	DET
ftr-320	843	14	next	next	ADJ
ftr-320	843	15	tax	tax	NOUN
ftr-320	843	16	court	court	NOUN
ftr-320	843	17	case	case	NOUN
ftr-320	843	18	to	to	PART
ftr-320	843	19	discuss	discuss	VERB
ftr-320	843	20	the	the	DET
ftr-320	843	21	extinguishment	extinguishment	NOUN
ftr-320	843	22	regulation	regulation	NOUN
ftr-320	843	23	was	be	AUX
ftr-320	843	24	carpenter	carpenter	NOUN
ftr-320	843	25	itself	itself	PRON
ftr-320	843	26	.	.	PUNCT
ftr-320	844	1	120	120	NUM
ftr-320	844	2	as	as	SCONJ
ftr-320	844	3	previously	previously	ADV
ftr-320	844	4	discussed	discuss	VERB
ftr-320	844	5	,	,	PUNCT
ftr-320	844	6	judge	judge	NOUN
ftr-320	844	7	haines	haine	NOUN
ftr-320	844	8	held	hold	VERB
ftr-320	844	9	in	in	ADP
ftr-320	844	10	carpenter	carpenter	NOUN
ftr-320	844	11	that	that	SCONJ
ftr-320	844	12	conservation	conservation	NOUN
ftr-320	844	13	easements	easement	NOUN
ftr-320	844	14	that	that	PRON
ftr-320	844	15	may	may	AUX
ftr-320	844	16	be	be	AUX
ftr-320	844	17	extinguished	extinguish	VERB
ftr-320	844	18	by	by	ADP
ftr-320	844	19	mutual	mutual	ADJ
ftr-320	844	20	consent	consent	NOUN
ftr-320	844	21	of	of	ADP
ftr-320	844	22	the	the	DET
ftr-320	844	23	parties	party	NOUN
ftr-320	844	24	,	,	PUNCT
ftr-320	844	25	even	even	ADV
ftr-320	844	26	if	if	SCONJ
ftr-320	844	27	subject	subject	ADJ
ftr-320	844	28	to	to	ADP
ftr-320	844	29	a	a	DET
ftr-320	844	30	standard	standard	NOUN
ftr-320	844	31	such	such	ADJ
ftr-320	844	32	as	as	ADP
ftr-320	844	33	impossibility	impossibility	NOUN
ftr-320	844	34	,	,	PUNCT
ftr-320	844	35	fail	fail	VERB
ftr-320	844	36	as	as	ADP
ftr-320	844	37	a	a	DET
ftr-320	844	38	matter	matter	NOUN
ftr-320	844	39	of	of	ADP
ftr-320	844	40	law	law	NOUN
ftr-320	844	41	to	to	PART
ftr-320	844	42	comply	comply	VERB
ftr-320	844	43	with	with	ADP
ftr-320	844	44	the	the	DET
ftr-320	844	45	enforceability	enforceability	NOUN
ftr-320	844	46	in	in	ADP
ftr-320	844	47	perpetuity	perpetuity	NOUN
ftr-320	844	48	requirements	requirement	NOUN
ftr-320	844	49	under	under	ADP
ftr-320	844	50	regulation	regulation	NOUN
ftr-320	844	51	section	section	NOUN
ftr-320	844	52	1.170a-14(g	1.170a-14(g	NUM
ftr-320	844	53	)	)	PUNCT
ftr-320	844	54	.	.	PUNCT
ftr-320	845	1	in	in	ADP
ftr-320	845	2	discussing	discuss	VERB
ftr-320	845	3	this	this	DET
ftr-320	845	4	holding	holding	NOUN
ftr-320	845	5	,	,	PUNCT
ftr-320	845	6	judge	judge	NOUN
ftr-320	845	7	haines	haine	NOUN
ftr-320	845	8	noted	note	VERB
ftr-320	845	9	,	,	PUNCT
ftr-320	845	10	in	in	ADP
ftr-320	845	11	part	part	NOUN
ftr-320	845	12	:	:	PUNCT
ftr-320	845	13	we	we	PRON
ftr-320	845	14	have	have	AUX
ftr-320	845	15	previously	previously	ADV
ftr-320	845	16	discussed	discuss	VERB
ftr-320	845	17	the	the	DET
ftr-320	845	18	restrictions	restriction	NOUN
ftr-320	845	19	required	require	VERB
ftr-320	845	20	by	by	ADP
ftr-320	845	21	the	the	DET
ftr-320	845	22	extinguishment	extinguishment	NOUN
ftr-320	845	23	regulation	regulation	NOUN
ftr-320	845	24	.	.	PUNCT
ftr-320	846	1	in	in	ADP
ftr-320	846	2	[	[	PUNCT
ftr-320	846	3	footnote	footnote	NOUN
ftr-320	846	4	seven	seven	NUM
ftr-320	846	5	of	of	ADP
ftr-320	846	6	kaufman	kaufman	PROPN
ftr-320	846	7	ii	ii	PROPN
ftr-320	846	8	]	]	PUNCT
ftr-320	846	9	,	,	PUNCT
ftr-320	846	10	we	we	PRON
ftr-320	846	11	declined	decline	VERB
ftr-320	846	12	to	to	PART
ftr-320	846	13	rule	rule	VERB
ftr-320	846	14	that	that	SCONJ
ftr-320	846	15	a	a	DET
ftr-320	846	16	conservation	conservation	NOUN
ftr-320	846	17	deed	deed	NOUN
ftr-320	846	18	must	must	AUX
ftr-320	846	19	require	require	VERB
ftr-320	846	20	a	a	DET
ftr-320	846	21	judicial	judicial	ADJ
ftr-320	846	22	proceeding	proceeding	NOUN
ftr-320	846	23	to	to	PART
ftr-320	846	24	extinguish	extinguish	VERB
ftr-320	846	25	an	an	DET
ftr-320	846	26	easement	easement	NOUN
ftr-320	846	27	for	for	ADP
ftr-320	846	28	the	the	DET
ftr-320	846	29	easement	easement	NOUN
ftr-320	846	30	to	to	PART
ftr-320	846	31	be	be	AUX
ftr-320	846	32	perpetual	perpetual	ADJ
ftr-320	846	33	.	.	PUNCT
ftr-320	847	1	we	we	PRON
ftr-320	847	2	once	once	ADV
ftr-320	847	3	again	again	ADV
ftr-320	847	4	decline	decline	VERB
ftr-320	847	5	to	to	PART
ftr-320	847	6	create	create	VERB
ftr-320	847	7	an	an	DET
ftr-320	847	8	absolute	absolute	ADJ
ftr-320	847	9	rule	rule	NOUN
ftr-320	847	10	.	.	PUNCT
ftr-320	848	1	rather	rather	ADV
ftr-320	848	2	,	,	PUNCT
ftr-320	848	3	we	we	PRON
ftr-320	848	4	find	find	VERB
ftr-320	848	5	that	that	SCONJ
ftr-320	848	6	the	the	DET
ftr-320	848	7	extinguishment	extinguishment	NOUN
ftr-320	848	8	regulation	regulation	NOUN
ftr-320	848	9	provides	provide	VERB
ftr-320	848	10	taxpayers	taxpayer	NOUN
ftr-320	848	11	with	with	ADP
ftr-320	848	12	a	a	DET
ftr-320	848	13	guide	guide	NOUN
ftr-320	848	14	,	,	PUNCT
ftr-320	848	15	a	a	DET
ftr-320	848	16	safe	safe	ADJ
ftr-320	848	17	harbor	harbor	NOUN
ftr-320	848	18	,	,	PUNCT
ftr-320	848	19	by	by	ADP
ftr-320	848	20	which	which	PRON
ftr-320	848	21	to	to	PART
ftr-320	848	22	create	create	VERB
ftr-320	848	23	the	the	DET
ftr-320	848	24	necessary	necessary	ADJ
ftr-320	848	25	restrictions	restriction	NOUN
ftr-320	848	26	to	to	PART
ftr-320	848	27	guarantee	guarantee	VERB
ftr-320	848	28	protection	protection	NOUN
ftr-320	848	29	of	of	ADP
ftr-320	848	30	the	the	DET
ftr-320	848	31	conservation	conservation	NOUN
ftr-320	848	32	purpose	purpose	NOUN
ftr-320	848	33	in	in	ADP
ftr-320	848	34	perpetuity	perpetuity	NOUN
ftr-320	848	35	.	.	PUNCT
ftr-320	849	1	121	121	NUM
ftr-320	849	2	it	it	PRON
ftr-320	849	3	is	be	AUX
ftr-320	849	4	this	this	DET
ftr-320	849	5	paragraph	paragraph	NOUN
ftr-320	849	6	that	that	PRON
ftr-320	849	7	has	have	AUX
ftr-320	849	8	caused	cause	VERB
ftr-320	849	9	some	some	PRON
ftr-320	849	10	to	to	PART
ftr-320	849	11	argue	argue	VERB
ftr-320	849	12	that	that	SCONJ
ftr-320	849	13	the	the	DET
ftr-320	849	14	extinguishment	extinguishment	NOUN
ftr-320	849	15	regulation	regulation	NOUN
ftr-320	849	16	should	should	AUX
ftr-320	849	17	be	be	AUX
ftr-320	849	18	viewed	view	VERB
ftr-320	849	19	as	as	ADP
ftr-320	849	20	optional	optional	ADJ
ftr-320	849	21	,	,	PUNCT
ftr-320	849	22	and	and	CCONJ
ftr-320	849	23	that	that	SCONJ
ftr-320	849	24	states	state	NOUN
ftr-320	849	25	,	,	PUNCT
ftr-320	849	26	localities	locality	NOUN
ftr-320	849	27	,	,	PUNCT
ftr-320	849	28	and	and	CCONJ
ftr-320	849	29	even	even	ADV
ftr-320	849	30	holders	holder	NOUN
ftr-320	849	31	should	should	AUX
ftr-320	849	32	be	be	AUX
ftr-320	849	33	free	free	ADJ
ftr-320	849	34	to	to	PART
ftr-320	849	35	craft	craft	VERB
ftr-320	849	36	their	their	PRON
ftr-320	849	37	own	own	ADJ
ftr-320	849	38	extinguishment	extinguishment	NOUN
ftr-320	849	39	procedures	procedure	NOUN
ftr-320	849	40	.	.	PUNCT
ftr-320	850	1	however	however	ADV
ftr-320	850	2	,	,	PUNCT
ftr-320	850	3	judge	judge	NOUN
ftr-320	850	4	haines‘s	haines‘s	PROPN
ftr-320	850	5	reference	reference	NOUN
ftr-320	850	6	to	to	ADP
ftr-320	850	7	―the	―the	DET
ftr-320	850	8	restrictions	restriction	NOUN
ftr-320	850	9	required	require	VERB
ftr-320	850	10	by	by	ADP
ftr-320	850	11	the	the	DET
ftr-320	850	12	extinguishment	extinguishment	NOUN
ftr-320	850	13	regulation‖	regulation‖	X
ftr-320	850	14	in	in	ADP
ftr-320	850	15	the	the	DET
ftr-320	850	16	first	first	ADJ
ftr-320	850	17	sentence	sentence	NOUN
ftr-320	850	18	of	of	ADP
ftr-320	850	19	the	the	DET
ftr-320	850	20	paragraph	paragraph	NOUN
ftr-320	850	21	quoted	quote	VERB
ftr-320	850	22	above	above	ADV
ftr-320	850	23	suggests	suggest	VERB
ftr-320	850	24	that	that	SCONJ
ftr-320	850	25	he	he	PRON
ftr-320	850	26	does	do	AUX
ftr-320	850	27	not	not	PART
ftr-320	850	28	view	view	VERB
ftr-320	850	29	such	such	ADJ
ftr-320	850	30	restrictions	restriction	NOUN
ftr-320	850	31	as	as	ADP
ftr-320	850	32	optional	optional	ADJ
ftr-320	850	33	.	.	PUNCT
ftr-320	851	1	in	in	ADP
ftr-320	851	2	addition	addition	NOUN
ftr-320	851	3	,	,	PUNCT
ftr-320	851	4	in	in	ADP
ftr-320	851	5	light	light	NOUN
ftr-320	851	6	of	of	ADP
ftr-320	851	7	the	the	DET
ftr-320	851	8	language	language	NOUN
ftr-320	851	9	of	of	ADP
ftr-320	851	10	footnote	footnote	NOUN
ftr-320	851	11	seven	seven	NUM
ftr-320	851	12	in	in	ADP
ftr-320	851	13	kaufman	kaufman	PROPN
ftr-320	851	14	ii	ii	PROPN
ftr-320	851	15	to	to	PART
ftr-320	851	16	which	which	PRON
ftr-320	851	17	he	he	PRON
ftr-320	851	18	specifically	specifically	ADV
ftr-320	851	19	refers	refer	VERB
ftr-320	851	20	,	,	PUNCT
ftr-320	851	21	judge	judge	NOUN
ftr-320	851	22	haines‘s	haines‘s	NOUN
ftr-320	851	23	unwillingness	unwillingness	NOUN
ftr-320	851	24	to	to	PART
ftr-320	851	25	create	create	VERB
ftr-320	851	26	an	an	DET
ftr-320	851	27	―absolute	―absolute	PROPN
ftr-320	851	28	rule‖	rule‖	PROPN
ftr-320	851	29	in	in	ADP
ftr-320	851	30	the	the	DET
ftr-320	851	31	second	second	ADJ
ftr-320	851	32	sentence	sentence	NOUN
ftr-320	851	33	of	of	ADP
ftr-320	851	34	the	the	DET
ftr-320	851	35	passage	passage	NOUN
ftr-320	851	36	quoted	quote	VERB
ftr-320	851	37	above	above	ADV
ftr-320	851	38	should	should	AUX
ftr-320	851	39	be	be	AUX
ftr-320	851	40	viewed	view	VERB
ftr-320	851	41	as	as	ADP
ftr-320	851	42	an	an	DET
ftr-320	851	43	unwillingness	unwillingness	NOUN
ftr-320	851	44	to	to	PART
ftr-320	851	45	create	create	VERB
ftr-320	851	46	an	an	DET
ftr-320	851	47	absolute	absolute	ADJ
ftr-320	851	48	rule	rule	NOUN
ftr-320	851	49	that	that	SCONJ
ftr-320	851	50	one	one	PRON
ftr-320	851	51	must	must	AUX
ftr-320	851	52	expressly	expressly	ADV
ftr-320	851	53	incorporate	incorporate	VERB
ftr-320	851	54	certain	certain	ADJ
ftr-320	851	55	provisions	provision	NOUN
ftr-320	851	56	regarding	regard	VERB
ftr-320	851	57	extinguishment	extinguishment	NOUN
ftr-320	851	58	into	into	ADP
ftr-320	851	59	a	a	DET
ftr-320	851	60	conservation	conservation	NOUN
ftr-320	851	61	easement	easement	NOUN
ftr-320	851	62	deed	deed	NOUN
ftr-320	851	63	for	for	SCONJ
ftr-320	851	64	the	the	DET
ftr-320	851	65	easement	easement	NOUN
ftr-320	851	66	to	to	PART
ftr-320	851	67	be	be	AUX
ftr-320	851	68	tax	tax	NOUN
ftr-320	851	69	-	-	PUNCT
ftr-320	851	70	deductible	deductible	ADJ
ftr-320	851	71	.	.	PUNCT
ftr-320	852	1	judge	judge	NOUN
ftr-320	852	2	haines	haine	NOUN
ftr-320	852	3	may	may	AUX
ftr-320	852	4	have	have	AUX
ftr-320	852	5	been	be	AUX
ftr-320	852	6	unwilling	unwilling	ADJ
ftr-320	852	7	to	to	PART
ftr-320	852	8	create	create	VERB
ftr-320	852	9	such	such	DET
ftr-320	852	10	a	a	DET
ftr-320	852	11	rule	rule	NOUN
ftr-320	852	12	for	for	ADP
ftr-320	852	13	the	the	DET
ftr-320	852	14	same	same	ADJ
ftr-320	852	15	reasons	reason	NOUN
ftr-320	852	16	noted	note	VERB
ftr-320	852	17	above	above	ADP
ftr-320	852	18	with	with	ADP
ftr-320	852	19	regard	regard	NOUN
ftr-320	852	20	to	to	ADP
ftr-320	852	21	kaufman	kaufman	PROPN
ftr-320	852	22	ii	ii	PROPN
ftr-320	852	23	(	(	PUNCT
ftr-320	852	24	the	the	DET
ftr-320	852	25	question	question	NOUN
ftr-320	852	26	was	be	AUX
ftr-320	852	27	not	not	PART
ftr-320	852	28	before	before	ADP
ftr-320	852	29	the	the	DET
ftr-320	852	30	court	court	NOUN
ftr-320	852	31	,	,	PUNCT
ftr-320	852	32	the	the	DET
ftr-320	852	33	extinguishment	extinguishment	NOUN
ftr-320	852	34	and	and	CCONJ
ftr-320	852	35	proceeds	proceed	VERB
ftr-320	852	36	regulations	regulation	NOUN
ftr-320	852	37	do	do	AUX
ftr-320	852	38	not	not	PART
ftr-320	852	39	specifically	specifically	ADV
ftr-320	852	40	state	state	VERB
ftr-320	852	41	that	that	SCONJ
ftr-320	852	42	certain	certain	ADJ
ftr-320	852	43	language	language	NOUN
ftr-320	852	44	must	must	AUX
ftr-320	852	45	be	be	AUX
ftr-320	852	46	included	include	VERB
ftr-320	852	47	―in	―in	NOUN
ftr-320	852	48	the	the	DET
ftr-320	852	49	instrument	instrument	NOUN
ftr-320	852	50	of	of	ADP
ftr-320	852	51	conveyance,‖	conveyance,‖	PROPN
ftr-320	852	52	and	and	CCONJ
ftr-320	852	53	an	an	DET
ftr-320	852	54	easement	easement	NOUN
ftr-320	852	55	that	that	PRON
ftr-320	852	56	is	be	AUX
ftr-320	852	57	silent	silent	ADJ
ftr-320	852	58	regarding	regard	VERB
ftr-320	852	59	extinguishment	extinguishment	NOUN
ftr-320	852	60	may	may	AUX
ftr-320	852	61	nonetheless	nonetheless	ADV
ftr-320	852	62	be	be	AUX
ftr-320	852	63	extinguishable	extinguishable	ADJ
ftr-320	852	64	only	only	ADV
ftr-320	852	65	in	in	ADP
ftr-320	852	66	the	the	DET
ftr-320	852	67	manner	manner	NOUN
ftr-320	852	68	set	set	VERB
ftr-320	852	69	forth	forth	ADP
ftr-320	852	70	in	in	ADP
ftr-320	852	71	the	the	DET
ftr-320	852	72	regulations	regulation	NOUN
ftr-320	852	73	)	)	PUNCT
ftr-320	852	74	.	.	PUNCT
ftr-320	853	1	120	120	NUM
ftr-320	853	2	.	.	PUNCT
ftr-320	853	3	carpenter	carpenter	PROPN
ftr-320	853	4	v.	v.	PROPN
ftr-320	853	5	commissioner	commissioner	PROPN
ftr-320	853	6	,	,	PUNCT
ftr-320	853	7	103	103	NUM
ftr-320	853	8	t.c.m	t.c.m	NOUN
ftr-320	853	9	.	.	PUNCT
ftr-320	854	1	(	(	PUNCT
ftr-320	854	2	cch	cch	PROPN
ftr-320	854	3	)	)	PUNCT
ftr-320	854	4	1001	1001	NUM
ftr-320	854	5	,	,	PUNCT
ftr-320	854	6	t.c.m	t.c.m	INTJ
ftr-320	854	7	.	.	PUNCT
ftr-320	855	1	(	(	PUNCT
ftr-320	855	2	ria	ria	PROPN
ftr-320	855	3	)	)	PUNCT
ftr-320	855	4	¶	¶	PROPN
ftr-320	855	5	2012	2012	NUM
ftr-320	855	6	-	-	SYM
ftr-320	855	7	001	001	NUM
ftr-320	855	8	(	(	PUNCT
ftr-320	855	9	2012	2012	NUM
ftr-320	855	10	)	)	PUNCT
ftr-320	855	11	.	.	PUNCT
ftr-320	856	1	121	121	NUM
ftr-320	856	2	.	.	PUNCT
ftr-320	857	1	i	i	PRON
ftr-320	857	2	d.	d.	PROPN
ftr-320	857	3	,	,	PUNCT
ftr-320	857	4	103	103	NUM
ftr-320	857	5	t.c.m	t.c.m	NOUN
ftr-320	857	6	.	.	PUNCT
ftr-320	858	1	(	(	PUNCT
ftr-320	858	2	cch	cch	NOUN
ftr-320	858	3	)	)	PUNCT
ftr-320	858	4	at	at	ADP
ftr-320	858	5	1005	1005	NUM
ftr-320	858	6	,	,	PUNCT
ftr-320	858	7	t.c.m	t.c.m	INTJ
ftr-320	858	8	.	.	PUNCT
ftr-320	859	1	(	(	PUNCT
ftr-320	859	2	ria	ria	PROPN
ftr-320	859	3	)	)	PUNCT
ftr-320	859	4	¶	¶	PROPN
ftr-320	859	5	2012	2012	NUM
ftr-320	859	6	-	-	SYM
ftr-320	859	7	001	001	NUM
ftr-320	859	8	at	at	ADP
ftr-320	859	9	7	7	NUM
ftr-320	859	10	(	(	PUNCT
ftr-320	859	11	citation	citation	NOUN
ftr-320	859	12	omitted	omit	VERB
ftr-320	859	13	)	)	PUNCT
ftr-320	859	14	.	.	PUNCT
ftr-320	860	1	256	256	NUM
ftr-320	860	2	florida	florida	PROPN
ftr-320	860	3	tax	tax	NOUN
ftr-320	860	4	review	review	NOUN
ftr-320	860	5	[	[	X
ftr-320	860	6	vol	vol	NOUN
ftr-320	860	7	.	.	PUNCT
ftr-320	861	1	13:5	13:5	NUM
ftr-320	861	2	judge	judge	NOUN
ftr-320	861	3	haines	haine	NOUN
ftr-320	861	4	also	also	ADV
ftr-320	861	5	did	do	AUX
ftr-320	861	6	not	not	PART
ftr-320	861	7	state	state	VERB
ftr-320	861	8	that	that	SCONJ
ftr-320	861	9	the	the	DET
ftr-320	861	10	extinguishment	extinguishment	NOUN
ftr-320	861	11	regulation	regulation	NOUN
ftr-320	861	12	is	be	AUX
ftr-320	861	13	a	a	DET
ftr-320	861	14	safe	safe	ADJ
ftr-320	861	15	harbor	harbor	NOUN
ftr-320	861	16	.	.	PUNCT
ftr-320	862	1	rather	rather	ADV
ftr-320	862	2	,	,	PUNCT
ftr-320	862	3	he	he	PRON
ftr-320	862	4	stated	state	VERB
ftr-320	862	5	―the	―the	DET
ftr-320	862	6	extinguishment	extinguishment	NOUN
ftr-320	862	7	regulation	regulation	NOUN
ftr-320	862	8	provides	provide	VERB
ftr-320	862	9	taxpayers	taxpayer	NOUN
ftr-320	862	10	with	with	ADP
ftr-320	862	11	a	a	DET
ftr-320	862	12	guide	guide	NOUN
ftr-320	862	13	,	,	PUNCT
ftr-320	862	14	a	a	DET
ftr-320	862	15	safe	safe	ADJ
ftr-320	862	16	harbor	harbor	NOUN
ftr-320	862	17	,	,	PUNCT
ftr-320	862	18	by	by	ADP
ftr-320	862	19	which	which	PRON
ftr-320	862	20	to	to	PART
ftr-320	862	21	create	create	VERB
ftr-320	862	22	the	the	DET
ftr-320	862	23	necessary	necessary	ADJ
ftr-320	862	24	[	[	X
ftr-320	862	25	or	or	CCONJ
ftr-320	862	26	absolutely	absolutely	ADV
ftr-320	862	27	essential	essential	ADJ
ftr-320	862	28	]	]	X
ftr-320	862	29	restrictions	restriction	NOUN
ftr-320	862	30	to	to	PART
ftr-320	862	31	guarantee	guarantee	VERB
ftr-320	862	32	protection	protection	NOUN
ftr-320	862	33	of	of	ADP
ftr-320	862	34	the	the	DET
ftr-320	862	35	conservation	conservation	NOUN
ftr-320	862	36	purpose	purpose	NOUN
ftr-320	862	37	in	in	ADP
ftr-320	862	38	perpetuity.‖	perpetuity.‖	PROPN
ftr-320	862	39	122	122	NUM
ftr-320	862	40	he	he	PRON
ftr-320	862	41	also	also	ADV
ftr-320	862	42	quoted	quote	VERB
ftr-320	862	43	stephen	stephen	PROPN
ftr-320	862	44	j.	j.	PROPN
ftr-320	862	45	small‘s	small‘s	PROPN
ftr-320	862	46	treatise	treatise	PROPN
ftr-320	862	47	,	,	PUNCT
ftr-320	862	48	in	in	ADP
ftr-320	862	49	which	which	PRON
ftr-320	862	50	small	small	ADJ
ftr-320	862	51	explained	explain	VERB
ftr-320	862	52	that	that	SCONJ
ftr-320	862	53	the	the	DET
ftr-320	862	54	―restrictions	―restriction	NOUN
ftr-320	862	55	are	be	AUX
ftr-320	862	56	supposed	suppose	VERB
ftr-320	862	57	to	to	PART
ftr-320	862	58	be	be	AUX
ftr-320	862	59	perpetual	perpetual	ADJ
ftr-320	862	60	in	in	ADP
ftr-320	862	61	the	the	DET
ftr-320	862	62	first	first	ADJ
ftr-320	862	63	place	place	NOUN
ftr-320	862	64	,	,	PUNCT
ftr-320	862	65	[	[	X
ftr-320	862	66	and	and	CCONJ
ftr-320	862	67	]	]	X
ftr-320	862	68	the	the	DET
ftr-320	862	69	decision	decision	NOUN
ftr-320	862	70	to	to	PART
ftr-320	862	71	terminate	terminate	VERB
ftr-320	862	72	them	they	PRON
ftr-320	862	73	should	should	AUX
ftr-320	862	74	not	not	PART
ftr-320	862	75	be	be	AUX
ftr-320	862	76	[	[	X
ftr-320	862	77	made	make	VERB
ftr-320	862	78	]	]	X
ftr-320	862	79	solely	solely	ADV
ftr-320	862	80	by	by	ADP
ftr-320	862	81	interested	interested	ADJ
ftr-320	862	82	parties‖	parties‖	X
ftr-320	862	83	(	(	PUNCT
ftr-320	862	84	i.e.	i.e.	X
ftr-320	862	85	,	,	PUNCT
ftr-320	862	86	by	by	ADP
ftr-320	862	87	the	the	DET
ftr-320	862	88	landowner	landowner	NOUN
ftr-320	862	89	and	and	CCONJ
ftr-320	862	90	the	the	DET
ftr-320	862	91	holder	holder	NOUN
ftr-320	862	92	,	,	PUNCT
ftr-320	862	93	both	both	PRON
ftr-320	862	94	of	of	ADP
ftr-320	862	95	which	which	PRON
ftr-320	862	96	stand	stand	VERB
ftr-320	862	97	to	to	PART
ftr-320	862	98	benefit	benefit	VERB
ftr-320	862	99	financially	financially	ADV
ftr-320	862	100	from	from	ADP
ftr-320	862	101	the	the	DET
ftr-320	862	102	extinguishment	extinguishment	NOUN
ftr-320	862	103	)	)	PUNCT
ftr-320	862	104	,	,	PUNCT
ftr-320	862	105	and	and	CCONJ
ftr-320	862	106	―[w]ith	―[w]ith	ADP
ftr-320	862	107	the	the	DET
ftr-320	862	108	decision	decision	NOUN
ftr-320	862	109	-	-	PUNCT
ftr-320	862	110	making	make	VERB
ftr-320	862	111	process	process	NOUN
ftr-320	862	112	pushed	push	VERB
ftr-320	862	113	into	into	ADP
ftr-320	862	114	a	a	DET
ftr-320	862	115	court	court	NOUN
ftr-320	862	116	of	of	ADP
ftr-320	862	117	law	law	NOUN
ftr-320	862	118	,	,	PUNCT
ftr-320	862	119	the	the	DET
ftr-320	862	120	legal	legal	ADJ
ftr-320	862	121	tension	tension	NOUN
ftr-320	862	122	created	create	VERB
ftr-320	862	123	by	by	ADP
ftr-320	862	124	such	such	ADJ
ftr-320	862	125	judicial	judicial	ADJ
ftr-320	862	126	review	review	NOUN
ftr-320	862	127	will	will	AUX
ftr-320	862	128	generally	generally	ADV
ftr-320	862	129	tend	tend	VERB
ftr-320	862	130	to	to	PART
ftr-320	862	131	create	create	VERB
ftr-320	862	132	a	a	DET
ftr-320	862	133	fair	fair	ADJ
ftr-320	862	134	result.‖	result.‖	NOUN
ftr-320	862	135	123	123	NUM
ftr-320	862	136	accordingly	accordingly	ADV
ftr-320	862	137	,	,	PUNCT
ftr-320	862	138	when	when	SCONJ
ftr-320	862	139	judge	judge	PROPN
ftr-320	862	140	haines‘s	haines‘s	PROPN
ftr-320	862	141	statement	statement	NOUN
ftr-320	862	142	is	be	AUX
ftr-320	862	143	read	read	VERB
ftr-320	862	144	in	in	ADP
ftr-320	862	145	full	full	ADJ
ftr-320	862	146	and	and	CCONJ
ftr-320	862	147	in	in	ADP
ftr-320	862	148	context	context	NOUN
ftr-320	862	149	,	,	PUNCT
ftr-320	862	150	it	it	PRON
ftr-320	862	151	suggests	suggest	VERB
ftr-320	862	152	that	that	SCONJ
ftr-320	862	153	the	the	DET
ftr-320	862	154	―the	―the	PROPN
ftr-320	862	155	necessary	necessary	ADJ
ftr-320	862	156	[	[	X
ftr-320	862	157	or	or	CCONJ
ftr-320	862	158	absolutely	absolutely	ADV
ftr-320	862	159	essential	essential	ADJ
ftr-320	862	160	]	]	X
ftr-320	862	161	restrictions‖	restrictions‖	NOUN
ftr-320	862	162	on	on	ADP
ftr-320	862	163	extinguishment	extinguishment	NOUN
ftr-320	862	164	are	be	AUX
ftr-320	862	165	those	those	PRON
ftr-320	862	166	set	set	VERB
ftr-320	862	167	forth	forth	ADP
ftr-320	862	168	in	in	ADP
ftr-320	862	169	the	the	DET
ftr-320	862	170	extinguishment	extinguishment	NOUN
ftr-320	862	171	regulation	regulation	NOUN
ftr-320	862	172	,	,	PUNCT
ftr-320	862	173	although	although	SCONJ
ftr-320	862	174	there	there	PRON
ftr-320	862	175	may	may	AUX
ftr-320	862	176	be	be	AUX
ftr-320	862	177	more	more	ADJ
ftr-320	862	178	than	than	ADP
ftr-320	862	179	one	one	NUM
ftr-320	862	180	way	way	NOUN
ftr-320	862	181	to	to	PART
ftr-320	862	182	comply	comply	VERB
ftr-320	862	183	with	with	ADP
ftr-320	862	184	those	those	DET
ftr-320	862	185	restrictions	restriction	NOUN
ftr-320	862	186	.	.	PUNCT
ftr-320	863	1	finally	finally	ADV
ftr-320	863	2	,	,	PUNCT
ftr-320	863	3	if	if	SCONJ
ftr-320	863	4	carpenter	carpenter	NOUN
ftr-320	863	5	were	be	AUX
ftr-320	863	6	interpreted	interpret	VERB
ftr-320	863	7	to	to	PART
ftr-320	863	8	allow	allow	VERB
ftr-320	863	9	tax	tax	NOUN
ftr-320	863	10	-	-	PUNCT
ftr-320	863	11	deductible	deductible	ADJ
ftr-320	863	12	conservation	conservation	NOUN
ftr-320	863	13	easements	easement	NOUN
ftr-320	863	14	to	to	PART
ftr-320	863	15	be	be	AUX
ftr-320	863	16	extinguished	extinguish	VERB
ftr-320	863	17	pursuant	pursuant	ADV
ftr-320	863	18	to	to	ADP
ftr-320	863	19	widely	widely	ADV
ftr-320	863	20	variable	variable	ADJ
ftr-320	863	21	procedures	procedure	NOUN
ftr-320	863	22	adopted	adopt	VERB
ftr-320	863	23	by	by	ADP
ftr-320	863	24	states	state	NOUN
ftr-320	863	25	,	,	PUNCT
ftr-320	863	26	localities	locality	NOUN
ftr-320	863	27	,	,	PUNCT
ftr-320	863	28	or	or	CCONJ
ftr-320	863	29	individual	individual	NOUN
ftr-320	863	30	or	or	CCONJ
ftr-320	863	31	coalitions	coalition	NOUN
ftr-320	863	32	of	of	ADP
ftr-320	863	33	holders	holder	NOUN
ftr-320	863	34	,	,	PUNCT
ftr-320	863	35	then	then	ADV
ftr-320	863	36	to	to	PART
ftr-320	863	37	paraphrase	paraphrase	VERB
ftr-320	863	38	the	the	DET
ftr-320	863	39	fourth	fourth	ADJ
ftr-320	863	40	circuit	circuit	NOUN
ftr-320	863	41	in	in	ADP
ftr-320	863	42	united	united	PROPN
ftr-320	863	43	states	states	PROPN
ftr-320	863	44	v.	v.	PROPN
ftr-320	863	45	blair	blair	PROPN
ftr-320	863	46	,	,	PUNCT
ftr-320	863	47	the	the	DET
ftr-320	863	48	safe	safe	ADJ
ftr-320	863	49	harbor	harbor	NOUN
ftr-320	863	50	would	would	AUX
ftr-320	863	51	become	become	VERB
ftr-320	863	52	a	a	DET
ftr-320	863	53	―safe	―safe	INTJ
ftr-320	863	54	ocean,‖	ocean,‖	PROPN
ftr-320	863	55	and	and	CCONJ
ftr-320	863	56	the	the	DET
ftr-320	863	57	regulatory	regulatory	ADJ
ftr-320	863	58	exception	exception	NOUN
ftr-320	863	59	for	for	ADP
ftr-320	863	60	extinguishment	extinguishment	NOUN
ftr-320	863	61	(	(	PUNCT
ftr-320	863	62	designed	design	VERB
ftr-320	863	63	to	to	PART
ftr-320	863	64	apply	apply	VERB
ftr-320	863	65	in	in	ADP
ftr-320	863	66	very	very	ADV
ftr-320	863	67	limited	limited	ADJ
ftr-320	863	68	circumstances	circumstance	NOUN
ftr-320	863	69	)	)	PUNCT
ftr-320	863	70	would	would	AUX
ftr-320	863	71	swamp	swamp	VERB
ftr-320	863	72	the	the	DET
ftr-320	863	73	statutory	statutory	ADJ
ftr-320	863	74	rule	rule	NOUN
ftr-320	863	75	(	(	PUNCT
ftr-320	863	76	that	that	SCONJ
ftr-320	863	77	the	the	DET
ftr-320	863	78	easements	easement	NOUN
ftr-320	863	79	be	be	AUX
ftr-320	863	80	―granted	―grante	VERB
ftr-320	863	81	in	in	ADP
ftr-320	863	82	perpetuity‖	perpetuity‖	NOUN
ftr-320	863	83	and	and	CCONJ
ftr-320	863	84	their	their	PRON
ftr-320	863	85	conservation	conservation	NOUN
ftr-320	863	86	purposes	purpose	NOUN
ftr-320	863	87	―protected	―protecte	VERB
ftr-320	863	88	in	in	ADP
ftr-320	863	89	perpetuity‖	perpetuity‖	PROPN
ftr-320	863	90	)	)	PUNCT
ftr-320	863	91	.	.	PUNCT
ftr-320	864	1	124	124	NUM
ftr-320	864	2	accordingly	accordingly	ADV
ftr-320	864	3	,	,	PUNCT
ftr-320	864	4	the	the	DET
ftr-320	864	5	better	well	ADJ
ftr-320	864	6	view	view	NOUN
ftr-320	864	7	is	be	AUX
ftr-320	864	8	that	that	SCONJ
ftr-320	864	9	the	the	DET
ftr-320	864	10	extinguishment	extinguishment	NOUN
ftr-320	864	11	and	and	CCONJ
ftr-320	864	12	proceeds	proceed	VERB
ftr-320	864	13	regulations	regulation	NOUN
ftr-320	864	14	set	set	VERB
ftr-320	864	15	forth	forth	ADP
ftr-320	864	16	―the	―the	DET
ftr-320	864	17	necessary	necessary	ADJ
ftr-320	864	18	restrictions‖	restrictions‖	NOUN
ftr-320	864	19	on	on	ADP
ftr-320	864	20	extinguishment	extinguishment	NOUN
ftr-320	864	21	and	and	CCONJ
ftr-320	864	22	provide	provide	VERB
ftr-320	864	23	taxpayers	taxpayer	NOUN
ftr-320	864	24	with	with	ADP
ftr-320	864	25	a	a	DET
ftr-320	864	26	guide	guide	NOUN
ftr-320	864	27	or	or	CCONJ
ftr-320	864	28	set	set	NOUN
ftr-320	864	29	of	of	ADP
ftr-320	864	30	instructions	instruction	NOUN
ftr-320	864	31	by	by	ADP
ftr-320	864	32	which	which	PRON
ftr-320	864	33	to	to	PART
ftr-320	864	34	build	build	VERB
ftr-320	864	35	a	a	DET
ftr-320	864	36	conservation	conservation	NOUN
ftr-320	864	37	easement	easement	NOUN
ftr-320	864	38	that	that	PRON
ftr-320	864	39	addresses	address	VERB
ftr-320	864	40	extinguishment	extinguishment	NOUN
ftr-320	864	41	in	in	ADP
ftr-320	864	42	a	a	DET
ftr-320	864	43	manner	manner	NOUN
ftr-320	864	44	that	that	PRON
ftr-320	864	45	satisfies	satisfy	VERB
ftr-320	864	46	section	section	NOUN
ftr-320	864	47	170(h)‘s	170(h)‘s	NUM
ftr-320	864	48	protected	protect	VERB
ftr-320	864	49	-	-	PUNCT
ftr-320	864	50	in	in	ADP
ftr-320	864	51	-	-	PUNCT
ftr-320	864	52	perpetuity	perpetuity	NOUN
ftr-320	864	53	requirement	requirement	NOUN
ftr-320	864	54	.	.	PUNCT
ftr-320	865	1	in	in	ADP
ftr-320	865	2	other	other	ADJ
ftr-320	865	3	words	word	NOUN
ftr-320	865	4	,	,	PUNCT
ftr-320	865	5	the	the	DET
ftr-320	865	6	extinguishment	extinguishment	NOUN
ftr-320	865	7	regulation	regulation	NOUN
ftr-320	865	8	provides	provide	VERB
ftr-320	865	9	taxpayers	taxpayer	NOUN
ftr-320	865	10	with	with	ADP
ftr-320	865	11	safe	safe	ADJ
ftr-320	865	12	harbor	harbor	NOUN
ftr-320	865	13	language	language	NOUN
ftr-320	865	14	,	,	PUNCT
ftr-320	865	15	which	which	PRON
ftr-320	865	16	,	,	PUNCT
ftr-320	865	17	if	if	SCONJ
ftr-320	865	18	it	it	PRON
ftr-320	865	19	is	be	AUX
ftr-320	865	20	incorporated	incorporate	VERB
ftr-320	865	21	into	into	ADP
ftr-320	865	22	a	a	DET
ftr-320	865	23	conservation	conservation	NOUN
ftr-320	865	24	easement	easement	NOUN
ftr-320	865	25	deed	deed	NOUN
ftr-320	865	26	,	,	PUNCT
ftr-320	865	27	not	not	PART
ftr-320	865	28	qualified	qualify	VERB
ftr-320	865	29	by	by	ADP
ftr-320	865	30	other	other	ADJ
ftr-320	865	31	provisions	provision	NOUN
ftr-320	865	32	or	or	CCONJ
ftr-320	865	33	by	by	ADP
ftr-320	865	34	a	a	DET
ftr-320	865	35	separate	separate	ADJ
ftr-320	865	36	agreement	agreement	NOUN
ftr-320	865	37	,	,	PUNCT
ftr-320	865	38	and	and	CCONJ
ftr-320	865	39	legally	legally	ADV
ftr-320	865	40	binding	bind	VERB
ftr-320	865	41	on	on	ADP
ftr-320	865	42	the	the	DET
ftr-320	865	43	parties	party	NOUN
ftr-320	865	44	under	under	ADP
ftr-320	865	45	state	state	NOUN
ftr-320	865	46	law	law	NOUN
ftr-320	865	47	,	,	PUNCT
ftr-320	865	48	will	will	AUX
ftr-320	865	49	ensure	ensure	VERB
ftr-320	865	50	that	that	SCONJ
ftr-320	865	51	the	the	DET
ftr-320	865	52	taxpayer	taxpayer	NOUN
ftr-320	865	53	satisfies	satisfy	VERB
ftr-320	865	54	the	the	DET
ftr-320	865	55	extinguishment	extinguishment	NOUN
ftr-320	865	56	component	component	NOUN
ftr-320	865	57	of	of	ADP
ftr-320	865	58	the	the	DET
ftr-320	865	59	protected	protect	VERB
ftr-320	865	60	-	-	PUNCT
ftr-320	865	61	in	in	ADP
ftr-320	865	62	-	-	PUNCT
ftr-320	865	63	perpetuity	perpetuity	NOUN
ftr-320	865	64	requirement	requirement	NOUN
ftr-320	865	65	.	.	PUNCT
ftr-320	866	1	in	in	ADP
ftr-320	866	2	fact	fact	NOUN
ftr-320	866	3	,	,	PUNCT
ftr-320	866	4	including	include	VERB
ftr-320	866	5	such	such	ADJ
ftr-320	866	6	language	language	NOUN
ftr-320	866	7	in	in	ADP
ftr-320	866	8	tax	tax	NOUN
ftr-320	866	9	-	-	PUNCT
ftr-320	866	10	deductible	deductible	ADJ
ftr-320	866	11	conservation	conservation	NOUN
ftr-320	866	12	easements	easement	NOUN
ftr-320	866	13	has	have	AUX
ftr-320	866	14	been	be	AUX
ftr-320	866	15	a	a	DET
ftr-320	866	16	longstanding	longstanding	ADJ
ftr-320	866	17	practice	practice	NOUN
ftr-320	866	18	of	of	ADP
ftr-320	866	19	well	well	ADV
ftr-320	866	20	-	-	PUNCT
ftr-320	866	21	advised	advise	VERB
ftr-320	866	22	donors	donor	NOUN
ftr-320	866	23	.	.	PUNCT
ftr-320	867	1	125	125	NUM
ftr-320	867	2	122	122	NUM
ftr-320	867	3	.	.	PUNCT
ftr-320	868	1	i	i	PRON
ftr-320	868	2	d.	d.	PROPN
ftr-320	868	3	(	(	PUNCT
ftr-320	868	4	emphasis	emphasis	NOUN
ftr-320	868	5	added	add	VERB
ftr-320	868	6	)	)	PUNCT
ftr-320	868	7	.	.	PUNCT
ftr-320	869	1	see	see	VERB
ftr-320	869	2	the	the	DET
ftr-320	869	3	american	american	ADJ
ftr-320	869	4	heritage	heritage	PROPN
ftr-320	869	5	dictionary	dictionary	PROPN
ftr-320	869	6	1207	1207	NUM
ftr-320	869	7	(	(	PUNCT
ftr-320	869	8	3rd	3rd	ADJ
ftr-320	869	9	ed	ed	NOUN
ftr-320	869	10	.	.	PROPN
ftr-320	869	11	1992	1992	NUM
ftr-320	869	12	)	)	PUNCT
ftr-320	869	13	(	(	PUNCT
ftr-320	869	14	defining	define	VERB
ftr-320	869	15	―necessary‖	―necessary‖	NOUN
ftr-320	869	16	as	as	ADP
ftr-320	869	17	―absolutely	―absolutely	ADV
ftr-320	869	18	essential‖	essential‖	NUM
ftr-320	869	19	)	)	PUNCT
ftr-320	869	20	.	.	PUNCT
ftr-320	870	1	123	123	NUM
ftr-320	870	2	.	.	PUNCT
ftr-320	871	1	carpenter	carpenter	NOUN
ftr-320	871	2	,	,	PUNCT
ftr-320	871	3	103	103	NUM
ftr-320	871	4	t.c.m	t.c.m	NOUN
ftr-320	871	5	.	.	PUNCT
ftr-320	872	1	(	(	PUNCT
ftr-320	872	2	cch	cch	NOUN
ftr-320	872	3	)	)	PUNCT
ftr-320	872	4	at	at	ADP
ftr-320	872	5	1005	1005	NUM
ftr-320	872	6	,	,	PUNCT
ftr-320	872	7	t.c.m	t.c.m	INTJ
ftr-320	872	8	.	.	PUNCT
ftr-320	873	1	(	(	PUNCT
ftr-320	873	2	ria	ria	PROPN
ftr-320	873	3	)	)	PUNCT
ftr-320	873	4	¶	¶	PROPN
ftr-320	873	5	2012	2012	NUM
ftr-320	873	6	-	-	SYM
ftr-320	873	7	001	001	NUM
ftr-320	873	8	at	at	ADP
ftr-320	873	9	7	7	NUM
ftr-320	873	10	.	.	NOUN
ftr-320	873	11	124	124	NUM
ftr-320	873	12	.	.	PUNCT
ftr-320	874	1	see	see	VERB
ftr-320	874	2	united	united	PROPN
ftr-320	874	3	states	states	PROPN
ftr-320	874	4	v.	v.	PROPN
ftr-320	874	5	blair	blair	PROPN
ftr-320	874	6	,	,	PUNCT
ftr-320	874	7	661	661	NUM
ftr-320	874	8	f.3d	f.3d	NUM
ftr-320	874	9	755	755	NUM
ftr-320	874	10	,	,	PUNCT
ftr-320	874	11	773	773	NUM
ftr-320	874	12	(	(	PUNCT
ftr-320	874	13	4th	4th	ADJ
ftr-320	874	14	cir	cir	NOUN
ftr-320	874	15	.	.	PUNCT
ftr-320	874	16	2011	2011	NUM
ftr-320	874	17	)	)	PUNCT
ftr-320	874	18	.	.	PUNCT
ftr-320	875	1	125	125	NUM
ftr-320	875	2	.	.	PUNCT
ftr-320	876	1	see	see	VERB
ftr-320	876	2	diehl	diehl	PROPN
ftr-320	876	3	,	,	PUNCT
ftr-320	876	4	1988	1988	NUM
ftr-320	876	5	conservation	conservation	NOUN
ftr-320	876	6	easement	easement	NOUN
ftr-320	876	7	handbook	handbook	NOUN
ftr-320	876	8	,	,	PUNCT
ftr-320	876	9	supra	supra	PROPN
ftr-320	876	10	note	note	PROPN
ftr-320	876	11	53	53	NUM
ftr-320	876	12	,	,	PUNCT
ftr-320	876	13	at	at	ADP
ftr-320	876	14	155	155	NUM
ftr-320	876	15	,	,	PUNCT
ftr-320	876	16	160–61	160–61	NUM
ftr-320	876	17	(	(	PUNCT
ftr-320	876	18	providing	provide	VERB
ftr-320	876	19	a	a	DET
ftr-320	876	20	checklist	checklist	NOUN
ftr-320	876	21	of	of	ADP
ftr-320	876	22	provisions	provision	NOUN
ftr-320	876	23	relating	relate	VERB
ftr-320	876	24	to	to	ADP
ftr-320	876	25	irs	irs	PROPN
ftr-320	876	26	requirements	requirement	NOUN
ftr-320	876	27	and	and	CCONJ
ftr-320	876	28	model	model	NOUN
ftr-320	876	29	extinguishment	extinguishment	NOUN
ftr-320	876	30	and	and	CCONJ
ftr-320	876	31	proceeds	proceed	VERB
ftr-320	876	32	provisions	provision	NOUN
ftr-320	876	33	for	for	ADP
ftr-320	876	34	inclusion	inclusion	NOUN
ftr-320	876	35	in	in	ADP
ftr-320	876	36	conservation	conservation	NOUN
ftr-320	876	37	easement	easement	ADJ
ftr-320	876	38	deeds	deed	NOUN
ftr-320	876	39	)	)	PUNCT
ftr-320	876	40	;	;	PUNCT
ftr-320	876	41	barrett	barrett	PROPN
ftr-320	876	42	,	,	PUNCT
ftr-320	876	43	1996	1996	NUM
ftr-320	876	44	conservation	conservation	NOUN
ftr-320	876	45	easement	easement	NOUN
ftr-320	876	46	handbook	handbook	NOUN
ftr-320	876	47	,	,	PUNCT
ftr-320	876	48	supra	supra	PROPN
ftr-320	876	49	note	note	PROPN
ftr-320	876	50	2012	2012	NUM
ftr-320	876	51	]	]	PUNCT
ftr-320	876	52	tax	tax	NOUN
ftr-320	876	53	-	-	PUNCT
ftr-320	876	54	deductible	deductible	ADJ
ftr-320	876	55	conservation	conservation	NOUN
ftr-320	876	56	easements	easement	NOUN
ftr-320	876	57	257	257	NUM
ftr-320	876	58	c.	c.	PROPN
ftr-320	876	59	mitchell	mitchell	PROPN
ftr-320	876	60	v.	v.	PROPN
ftr-320	876	61	commissioner	commissioner	PROPN
ftr-320	876	62	judge	judge	PROPN
ftr-320	876	63	haines‘s	haines‘s	PROPN
ftr-320	876	64	opinion	opinion	NOUN
ftr-320	876	65	in	in	ADP
ftr-320	876	66	mitchell	mitchell	PROPN
ftr-320	876	67	,	,	PUNCT
ftr-320	876	68	126	126	NUM
ftr-320	876	69	which	which	PRON
ftr-320	876	70	was	be	AUX
ftr-320	876	71	issued	issue	VERB
ftr-320	876	72	three	three	NUM
ftr-320	876	73	months	month	NOUN
ftr-320	876	74	after	after	ADP
ftr-320	876	75	the	the	DET
ftr-320	876	76	issuance	issuance	NOUN
ftr-320	876	77	of	of	ADP
ftr-320	876	78	the	the	DET
ftr-320	876	79	carpenter	carpenter	NOUN
ftr-320	876	80	opinion	opinion	NOUN
ftr-320	876	81	,	,	PUNCT
ftr-320	876	82	also	also	ADV
ftr-320	876	83	suggests	suggest	VERB
ftr-320	876	84	that	that	SCONJ
ftr-320	876	85	he	he	PRON
ftr-320	876	86	does	do	AUX
ftr-320	876	87	not	not	PART
ftr-320	876	88	view	view	VERB
ftr-320	876	89	the	the	DET
ftr-320	876	90	provisions	provision	NOUN
ftr-320	876	91	of	of	ADP
ftr-320	876	92	the	the	DET
ftr-320	876	93	extinguishment	extinguishment	NOUN
ftr-320	876	94	regulation	regulation	NOUN
ftr-320	876	95	as	as	ADP
ftr-320	876	96	optional	optional	ADJ
ftr-320	876	97	.	.	PUNCT
ftr-320	877	1	although	although	SCONJ
ftr-320	877	2	mitchell	mitchell	PROPN
ftr-320	877	3	is	be	AUX
ftr-320	877	4	primarily	primarily	ADV
ftr-320	877	5	focused	focus	VERB
ftr-320	877	6	on	on	ADP
ftr-320	877	7	the	the	DET
ftr-320	877	8	regulation‘s	regulation‘s	PROPN
ftr-320	877	9	so	so	ADV
ftr-320	877	10	-	-	PUNCT
ftr-320	877	11	remote	remote	ADJ
ftr-320	877	12	-	-	PUNCT
ftr-320	877	13	as	as	ADP
ftr-320	877	14	-	-	PUNCT
ftr-320	877	15	tobe	tobe	ADJ
ftr-320	877	16	-	-	PUNCT
ftr-320	877	17	negligible	negligible	ADJ
ftr-320	877	18	standard	standard	NOUN
ftr-320	877	19	and	and	CCONJ
ftr-320	877	20	mortgage	mortgage	NOUN
ftr-320	877	21	subordination	subordination	NOUN
ftr-320	877	22	requirement	requirement	NOUN
ftr-320	877	23	,	,	PUNCT
ftr-320	877	24	judge	judge	PROPN
ftr-320	877	25	haines	haine	NOUN
ftr-320	877	26	makes	make	VERB
ftr-320	877	27	a	a	DET
ftr-320	877	28	number	number	NOUN
ftr-320	877	29	of	of	ADP
ftr-320	877	30	references	reference	NOUN
ftr-320	877	31	to	to	ADP
ftr-320	877	32	the	the	DET
ftr-320	877	33	extinguishment	extinguishment	NOUN
ftr-320	877	34	regulation	regulation	NOUN
ftr-320	877	35	in	in	ADP
ftr-320	877	36	the	the	DET
ftr-320	877	37	opinion	opinion	NOUN
ftr-320	877	38	.	.	PUNCT
ftr-320	878	1	he	he	PRON
ftr-320	878	2	refers	refer	VERB
ftr-320	878	3	to	to	ADP
ftr-320	878	4	the	the	DET
ftr-320	878	5	various	various	ADJ
ftr-320	878	6	subparagraphs	subparagraph	NOUN
ftr-320	878	7	of	of	ADP
ftr-320	878	8	regulation	regulation	NOUN
ftr-320	878	9	section	section	NOUN
ftr-320	878	10	1.170a-14(g	1.170a-14(g	NUM
ftr-320	878	11	)	)	PUNCT
ftr-320	878	12	,	,	PUNCT
ftr-320	878	13	including	include	VERB
ftr-320	878	14	(	(	PUNCT
ftr-320	878	15	g)(6	g)(6	PROPN
ftr-320	878	16	)	)	PUNCT
ftr-320	878	17	,	,	PUNCT
ftr-320	878	18	as	as	SCONJ
ftr-320	878	19	―legally	―legally	ADV
ftr-320	878	20	enforceable	enforceable	ADJ
ftr-320	878	21	restrictions‖	restrictions‖	NOUN
ftr-320	878	22	that	that	PRON
ftr-320	878	23	will	will	AUX
ftr-320	878	24	prevent	prevent	VERB
ftr-320	878	25	uses	use	NOUN
ftr-320	878	26	of	of	ADP
ftr-320	878	27	the	the	DET
ftr-320	878	28	retained	retain	VERB
ftr-320	878	29	interest	interest	NOUN
ftr-320	878	30	inconsistent	inconsistent	ADJ
ftr-320	878	31	with	with	ADP
ftr-320	878	32	the	the	DET
ftr-320	878	33	conservation	conservation	NOUN
ftr-320	878	34	purposes	purpose	NOUN
ftr-320	878	35	of	of	ADP
ftr-320	878	36	the	the	DET
ftr-320	878	37	donation	donation	NOUN
ftr-320	878	38	as	as	SCONJ
ftr-320	878	39	required	require	VERB
ftr-320	878	40	by	by	ADP
ftr-320	878	41	regulation	regulation	NOUN
ftr-320	878	42	section	section	NOUN
ftr-320	878	43	1.170a14(g)(1	1.170a14(g)(1	NUM
ftr-320	878	44	)	)	PUNCT
ftr-320	878	45	.	.	PUNCT
ftr-320	879	1	127	127	NUM
ftr-320	879	2	he	he	PRON
ftr-320	879	3	describes	describe	VERB
ftr-320	879	4	the	the	DET
ftr-320	879	5	extinguishment	extinguishment	NOUN
ftr-320	879	6	regulation	regulation	NOUN
ftr-320	879	7	in	in	ADP
ftr-320	879	8	the	the	DET
ftr-320	879	9	same	same	ADJ
ftr-320	879	10	(	(	PUNCT
ftr-320	879	11	nonoptional	nonoptional	ADJ
ftr-320	879	12	)	)	PUNCT
ftr-320	879	13	way	way	NOUN
ftr-320	879	14	it	it	PRON
ftr-320	879	15	was	be	AUX
ftr-320	879	16	described	describe	VERB
ftr-320	879	17	in	in	ADP
ftr-320	879	18	kaufman	kaufman	PROPN
ftr-320	879	19	ii	ii	PROPN
ftr-320	879	20	.	.	PROPN
ftr-320	879	21	128	128	NUM
ftr-320	880	1	and	and	CCONJ
ftr-320	880	2	he	he	PRON
ftr-320	880	3	refers	refer	VERB
ftr-320	880	4	to	to	ADP
ftr-320	880	5	both	both	CCONJ
ftr-320	880	6	the	the	DET
ftr-320	880	7	judicial	judicial	ADJ
ftr-320	880	8	proceeding	proceeding	NOUN
ftr-320	880	9	and	and	CCONJ
ftr-320	880	10	proceeds	proceed	VERB
ftr-320	880	11	requirements	requirement	NOUN
ftr-320	880	12	of	of	ADP
ftr-320	880	13	regulation	regulation	NOUN
ftr-320	880	14	section	section	NOUN
ftr-320	880	15	1.170a14(g)(6	1.170a14(g)(6	NUM
ftr-320	880	16	)	)	PUNCT
ftr-320	880	17	as	as	SCONJ
ftr-320	880	18	―specific	―specific	PROPN
ftr-320	880	19	requirements:‖	requirements:‖	VERB
ftr-320	880	20	the	the	DET
ftr-320	880	21	drafters	drafter	NOUN
ftr-320	880	22	of	of	ADP
ftr-320	880	23	[	[	PUNCT
ftr-320	880	24	the	the	DET
ftr-320	880	25	mortgage	mortgage	NOUN
ftr-320	880	26	subordination	subordination	NOUN
ftr-320	880	27	regulation	regulation	NOUN
ftr-320	880	28	]	]	PUNCT
ftr-320	880	29	saw	see	VERB
ftr-320	880	30	taxpayers	taxpayer	NOUN
ftr-320	880	31	defaulting	default	VERB
ftr-320	880	32	on	on	ADP
ftr-320	880	33	their	their	PRON
ftr-320	880	34	mortgages	mortgage	NOUN
ftr-320	880	35	as	as	ADP
ftr-320	880	36	more	more	ADJ
ftr-320	880	37	than	than	ADP
ftr-320	880	38	a	a	DET
ftr-320	880	39	remote	remote	ADJ
ftr-320	880	40	possibility	possibility	NOUN
ftr-320	880	41	.	.	PUNCT
ftr-320	881	1	therefore	therefore	ADV
ftr-320	881	2	they	they	PRON
ftr-320	881	3	drafted	draft	VERB
ftr-320	881	4	a	a	DET
ftr-320	881	5	specific	specific	ADJ
ftr-320	881	6	provision	provision	NOUN
ftr-320	881	7	which	which	PRON
ftr-320	881	8	would	would	AUX
ftr-320	881	9	absolutely	absolutely	ADV
ftr-320	881	10	prevent	prevent	VERB
ftr-320	881	11	a	a	DET
ftr-320	881	12	default	default	NOUN
ftr-320	881	13	from	from	ADP
ftr-320	881	14	destroying	destroy	VERB
ftr-320	881	15	a	a	DET
ftr-320	881	16	conservation	conservation	NOUN
ftr-320	881	17	easement‘s	easement‘s	NOUN
ftr-320	881	18	grant	grant	VERB
ftr-320	881	19	in	in	ADP
ftr-320	881	20	perpetuity	perpetuity	NOUN
ftr-320	881	21	.	.	PUNCT
ftr-320	882	1	similarly	similarly	ADV
ftr-320	882	2	,	,	PUNCT
ftr-320	882	3	the	the	DET
ftr-320	882	4	drafters	drafter	NOUN
ftr-320	882	5	included	include	VERB
ftr-320	882	6	[	[	PUNCT
ftr-320	882	7	the	the	DET
ftr-320	882	8	extinguishment	extinguishment	NOUN
ftr-320	882	9	and	and	CCONJ
ftr-320	882	10	proceeds	proceed	VERB
ftr-320	882	11	regulations	regulation	NOUN
ftr-320	882	12	]	]	PUNCT
ftr-320	882	13	to	to	PART
ftr-320	882	14	address	address	VERB
ftr-320	882	15	similar	similar	ADJ
ftr-320	882	16	albeit	albeit	SCONJ
ftr-320	882	17	different	different	ADJ
ftr-320	882	18	concerns	concern	NOUN
ftr-320	882	19	.	.	PUNCT
ftr-320	883	1	we	we	PRON
ftr-320	883	2	refused	refuse	VERB
ftr-320	883	3	to	to	PART
ftr-320	883	4	apply	apply	VERB
ftr-320	883	5	the	the	DET
ftr-320	883	6	so	so	ADV
ftr-320	883	7	-	-	PUNCT
ftr-320	883	8	remote	remote	ADJ
ftr-320	883	9	-	-	PUNCT
ftr-320	883	10	as	as	ADP
ftr-320	883	11	-	-	PUNCT
ftr-320	883	12	to	to	ADP
ftr-320	883	13	-	-	PUNCT
ftr-320	883	14	benegligible	benegligible	ADJ
ftr-320	883	15	standard	standard	NOUN
ftr-320	883	16	in	in	ADP
ftr-320	883	17	both	both	DET
ftr-320	883	18	carpenter	carpenter	NOUN
ftr-320	883	19	and	and	CCONJ
ftr-320	883	20	kaufman	kaufman	PROPN
ftr-320	883	21	ii	ii	PROPN
ftr-320	883	22	.	.	PUNCT
ftr-320	884	1	both	both	PRON
ftr-320	884	2	were	be	AUX
ftr-320	884	3	cases	case	NOUN
ftr-320	884	4	where	where	SCONJ
ftr-320	884	5	the	the	DET
ftr-320	884	6	taxpayer	taxpayer	NOUN
ftr-320	884	7	attempted	attempt	VERB
ftr-320	884	8	to	to	PART
ftr-320	884	9	use	use	VERB
ftr-320	884	10	the	the	DET
ftr-320	884	11	soremote	soremote	VERB
ftr-320	884	12	-	-	PUNCT
ftr-320	884	13	as	as	ADP
ftr-320	884	14	-	-	PUNCT
ftr-320	884	15	to	to	PART
ftr-320	884	16	-	-	PUNCT
ftr-320	884	17	be	be	AUX
ftr-320	884	18	-	-	PUNCT
ftr-320	884	19	negligible	negligible	ADJ
ftr-320	884	20	standard	standard	NOUN
ftr-320	884	21	to	to	PART
ftr-320	884	22	avoid	avoid	VERB
ftr-320	884	23	a	a	DET
ftr-320	884	24	specific	specific	ADJ
ftr-320	884	25	requirement	requirement	NOUN
ftr-320	884	26	of	of	ADP
ftr-320	884	27	the	the	DET
ftr-320	884	28	regulations	regulation	NOUN
ftr-320	884	29	(	(	PUNCT
ftr-320	884	30	i.e.	i.e.	X
ftr-320	884	31	,	,	PUNCT
ftr-320	884	32	the	the	DET
ftr-320	884	33	judicial	judicial	ADJ
ftr-320	884	34	proceeding	proceeding	NOUN
ftr-320	884	35	requirement	requirement	NOUN
ftr-320	884	36	of	of	ADP
ftr-320	884	37	section	section	NOUN
ftr-320	884	38	1.170a–14(g)(6)(i	1.170a–14(g)(6)(i	NUM
ftr-320	884	39	)	)	PUNCT
ftr-320	884	40	.	.	PUNCT
ftr-320	884	41	.	.	PUNCT
ftr-320	885	1	.	.	PUNCT
ftr-320	886	1	and	and	CCONJ
ftr-320	886	2	the	the	DET
ftr-320	886	3	proceeds	proceed	NOUN
ftr-320	886	4	requirement	requirement	NOUN
ftr-320	886	5	of	of	ADP
ftr-320	886	6	section	section	NOUN
ftr-320	886	7	1.170a–14(g)(6)(ii	1.170a–14(g)(6)(ii	NUM
ftr-320	886	8	)	)	PUNCT
ftr-320	886	9	.	.	PUNCT
ftr-320	886	10	.	.	PUNCT
ftr-320	887	1	.	.	PUNCT
ftr-320	887	2	)	)	PUNCT
ftr-320	887	3	.	.	PUNCT
ftr-320	888	1	129	129	NUM
ftr-320	888	2	accordingly	accordingly	ADV
ftr-320	888	3	,	,	PUNCT
ftr-320	888	4	none	none	NOUN
ftr-320	888	5	of	of	ADP
ftr-320	888	6	the	the	DET
ftr-320	888	7	references	reference	NOUN
ftr-320	888	8	in	in	ADP
ftr-320	888	9	mitchell	mitchell	PROPN
ftr-320	888	10	to	to	ADP
ftr-320	888	11	the	the	DET
ftr-320	888	12	extinguishment	extinguishment	NOUN
ftr-320	888	13	regulation	regulation	NOUN
ftr-320	888	14	suggest	suggest	VERB
ftr-320	888	15	that	that	SCONJ
ftr-320	888	16	judge	judge	NOUN
ftr-320	888	17	haines	haine	NOUN
ftr-320	888	18	or	or	CCONJ
ftr-320	888	19	the	the	DET
ftr-320	888	20	tax	tax	NOUN
ftr-320	888	21	court	court	NOUN
ftr-320	888	22	view	view	VERB
ftr-320	888	23	53	53	NUM
ftr-320	888	24	,	,	PUNCT
ftr-320	888	25	at	at	ADP
ftr-320	888	26	11	11	NUM
ftr-320	888	27	,	,	PUNCT
ftr-320	888	28	17–18	17–18	NUM
ftr-320	888	29	(	(	PUNCT
ftr-320	888	30	same	same	ADJ
ftr-320	888	31	)	)	PUNCT
ftr-320	888	32	;	;	PUNCT
ftr-320	888	33	byers	byer	NOUN
ftr-320	888	34	,	,	PUNCT
ftr-320	888	35	2005	2005	NUM
ftr-320	888	36	conservation	conservation	NOUN
ftr-320	888	37	easement	easement	NOUN
ftr-320	888	38	handbook	handbook	NOUN
ftr-320	888	39	,	,	PUNCT
ftr-320	888	40	supra	supra	PROPN
ftr-320	888	41	note	note	PROPN
ftr-320	888	42	53	53	NUM
ftr-320	888	43	,	,	PUNCT
ftr-320	888	44	at	at	ADP
ftr-320	888	45	313–14	313–14	NUM
ftr-320	888	46	,	,	PUNCT
ftr-320	888	47	375	375	NUM
ftr-320	888	48	(	(	PUNCT
ftr-320	888	49	same	same	ADJ
ftr-320	888	50	)	)	PUNCT
ftr-320	888	51	.	.	PUNCT
ftr-320	889	1	126	126	NUM
ftr-320	889	2	.	.	PUNCT
ftr-320	890	1	mitchell	mitchell	PROPN
ftr-320	890	2	v.	v.	PROPN
ftr-320	890	3	commissioner	commissioner	PROPN
ftr-320	890	4	,	,	PUNCT
ftr-320	890	5	tax	tax	NOUN
ftr-320	890	6	ct	ct	PROPN
ftr-320	890	7	.	.	PUNCT
ftr-320	890	8	rep	rep	PROPN
ftr-320	890	9	.	.	PROPN
ftr-320	890	10	(	(	PUNCT
ftr-320	890	11	cch	cch	PROPN
ftr-320	890	12	)	)	PUNCT
ftr-320	890	13	dec	dec	PROPN
ftr-320	890	14	.	.	PROPN
ftr-320	890	15	59,013	59,013	NUM
ftr-320	890	16	,	,	PUNCT
ftr-320	890	17	tax	tax	NOUN
ftr-320	890	18	ct	ct	PROPN
ftr-320	890	19	.	.	PUNCT
ftr-320	891	1	rep	rep	PROPN
ftr-320	891	2	.	.	PROPN
ftr-320	891	3	(	(	PUNCT
ftr-320	891	4	ria	ria	PROPN
ftr-320	891	5	)	)	PUNCT
ftr-320	891	6	dec	dec	PROPN
ftr-320	891	7	.	.	PROPN
ftr-320	892	1	138.16	138.16	NUM
ftr-320	892	2	(	(	PUNCT
ftr-320	892	3	2012	2012	NUM
ftr-320	892	4	)	)	PUNCT
ftr-320	892	5	.	.	PUNCT
ftr-320	893	1	127	127	NUM
ftr-320	893	2	.	.	PUNCT
ftr-320	894	1	i	i	PRON
ftr-320	894	2	d.	d.	PROPN
ftr-320	894	3	,	,	PUNCT
ftr-320	894	4	tax	tax	PROPN
ftr-320	894	5	ct	ct	PROPN
ftr-320	894	6	.	.	PUNCT
ftr-320	895	1	rep	rep	PROPN
ftr-320	895	2	.	.	PROPN
ftr-320	895	3	(	(	PUNCT
ftr-320	895	4	cch	cch	PROPN
ftr-320	895	5	)	)	PUNCT
ftr-320	895	6	dec	dec	PROPN
ftr-320	895	7	.	.	PROPN
ftr-320	895	8	59	59	NUM
ftr-320	895	9	,	,	PUNCT
ftr-320	895	10	013	013	NUM
ftr-320	895	11	,	,	PUNCT
ftr-320	895	12	at	at	ADP
ftr-320	895	13	4634–35	4634–35	NUM
ftr-320	895	14	,	,	PUNCT
ftr-320	895	15	tax	tax	NOUN
ftr-320	895	16	ct	ct	PROPN
ftr-320	895	17	.	.	PUNCT
ftr-320	896	1	rep	rep	PROPN
ftr-320	896	2	.	.	PROPN
ftr-320	896	3	(	(	PUNCT
ftr-320	896	4	ria	ria	PROPN
ftr-320	896	5	)	)	PUNCT
ftr-320	896	6	dec	dec	PROPN
ftr-320	896	7	.	.	PROPN
ftr-320	897	1	138.16	138.16	NUM
ftr-320	897	2	,	,	PUNCT
ftr-320	897	3	at	at	ADP
ftr-320	897	4	190–91	190–91	NUM
ftr-320	897	5	.	.	PUNCT
ftr-320	898	1	128	128	NUM
ftr-320	898	2	.	.	PUNCT
ftr-320	899	1	i	i	PRON
ftr-320	899	2	d.	d.	PROPN
ftr-320	899	3	,	,	PUNCT
ftr-320	899	4	tax	tax	PROPN
ftr-320	899	5	ct	ct	PROPN
ftr-320	899	6	.	.	PUNCT
ftr-320	900	1	rep	rep	PROPN
ftr-320	900	2	.	.	PROPN
ftr-320	900	3	(	(	PUNCT
ftr-320	900	4	cch	cch	PROPN
ftr-320	900	5	)	)	PUNCT
ftr-320	900	6	dec	dec	PROPN
ftr-320	900	7	.	.	PROPN
ftr-320	900	8	59,013	59,013	NUM
ftr-320	900	9	,	,	PUNCT
ftr-320	900	10	at	at	ADP
ftr-320	900	11	4634–35	4634–35	NUM
ftr-320	900	12	,	,	PUNCT
ftr-320	900	13	tax	tax	NOUN
ftr-320	900	14	ct	ct	PROPN
ftr-320	900	15	.	.	PUNCT
ftr-320	901	1	rep	rep	PROPN
ftr-320	901	2	.	.	PROPN
ftr-320	901	3	(	(	PUNCT
ftr-320	901	4	ria	ria	PROPN
ftr-320	901	5	)	)	PUNCT
ftr-320	901	6	dec	dec	PROPN
ftr-320	901	7	.	.	PROPN
ftr-320	902	1	138.16	138.16	NUM
ftr-320	902	2	,	,	PUNCT
ftr-320	902	3	at	at	ADP
ftr-320	902	4	191	191	NUM
ftr-320	902	5	.	.	PUNCT
ftr-320	903	1	see	see	VERB
ftr-320	903	2	supra	supra	PROPN
ftr-320	903	3	note	note	PROPN
ftr-320	903	4	108	108	NUM
ftr-320	903	5	and	and	CCONJ
ftr-320	903	6	accompanying	accompany	VERB
ftr-320	903	7	text	text	NOUN
ftr-320	903	8	.	.	PUNCT
ftr-320	904	1	129	129	NUM
ftr-320	904	2	.	.	PUNCT
ftr-320	905	1	i	i	PRON
ftr-320	905	2	d.	d.	PROPN
ftr-320	905	3	,	,	PUNCT
ftr-320	905	4	tax	tax	PROPN
ftr-320	905	5	ct	ct	PROPN
ftr-320	905	6	.	.	PUNCT
ftr-320	906	1	rep	rep	PROPN
ftr-320	906	2	.	.	PROPN
ftr-320	906	3	(	(	PUNCT
ftr-320	906	4	cch	cch	PROPN
ftr-320	906	5	)	)	PUNCT
ftr-320	906	6	dec	dec	PROPN
ftr-320	906	7	.	.	PROPN
ftr-320	906	8	59,013	59,013	NUM
ftr-320	906	9	,	,	PUNCT
ftr-320	906	10	at	at	ADP
ftr-320	906	11	4636	4636	NUM
ftr-320	906	12	,	,	PUNCT
ftr-320	906	13	tax	tax	NOUN
ftr-320	906	14	ct	ct	PROPN
ftr-320	906	15	.	.	PUNCT
ftr-320	907	1	rep	rep	PROPN
ftr-320	907	2	.	.	PROPN
ftr-320	907	3	(	(	PUNCT
ftr-320	907	4	ria	ria	PROPN
ftr-320	907	5	)	)	PUNCT
ftr-320	907	6	dec	dec	PROPN
ftr-320	907	7	.	.	PROPN
ftr-320	908	1	138.16	138.16	NUM
ftr-320	908	2	,	,	PUNCT
ftr-320	908	3	at	at	ADP
ftr-320	908	4	195	195	NUM
ftr-320	908	5	.	.	NOUN
ftr-320	908	6	258	258	NUM
ftr-320	908	7	florida	florida	PROPN
ftr-320	908	8	tax	tax	NOUN
ftr-320	908	9	review	review	NOUN
ftr-320	909	1	[	[	X
ftr-320	909	2	vol	vol	NOUN
ftr-320	909	3	.	.	PUNCT
ftr-320	910	1	13:5	13:5	NUM
ftr-320	910	2	the	the	DET
ftr-320	910	3	provisions	provision	NOUN
ftr-320	910	4	of	of	ADP
ftr-320	910	5	that	that	DET
ftr-320	910	6	regulation	regulation	NOUN
ftr-320	910	7	as	as	ADP
ftr-320	910	8	optional	optional	ADJ
ftr-320	910	9	or	or	CCONJ
ftr-320	910	10	but	but	CCONJ
ftr-320	910	11	one	one	NUM
ftr-320	910	12	of	of	ADP
ftr-320	910	13	many	many	ADJ
ftr-320	910	14	possible	possible	ADJ
ftr-320	910	15	ways	way	NOUN
ftr-320	910	16	that	that	PRON
ftr-320	910	17	tax	tax	NOUN
ftr-320	910	18	-	-	PUNCT
ftr-320	910	19	deductible	deductible	ADJ
ftr-320	910	20	perpetual	perpetual	ADJ
ftr-320	910	21	conservation	conservation	NOUN
ftr-320	910	22	easements	easement	NOUN
ftr-320	910	23	may	may	AUX
ftr-320	910	24	be	be	AUX
ftr-320	910	25	permissibly	permissibly	ADV
ftr-320	910	26	extinguished	extinguish	VERB
ftr-320	910	27	.	.	PUNCT
ftr-320	911	1	(	(	PUNCT
ftr-320	911	2	iii	iii	X
ftr-320	911	3	)	)	PUNCT
ftr-320	911	4	regulations	regulation	NOUN
ftr-320	911	5	the	the	DET
ftr-320	911	6	regulations	regulation	NOUN
ftr-320	911	7	themselves	themselves	PRON
ftr-320	911	8	also	also	ADV
ftr-320	911	9	indicate	indicate	VERB
ftr-320	911	10	that	that	SCONJ
ftr-320	911	11	the	the	DET
ftr-320	911	12	requirements	requirement	NOUN
ftr-320	911	13	of	of	ADP
ftr-320	911	14	the	the	DET
ftr-320	911	15	extinguishment	extinguishment	NOUN
ftr-320	911	16	regulation	regulation	NOUN
ftr-320	911	17	should	should	AUX
ftr-320	911	18	not	not	PART
ftr-320	911	19	be	be	AUX
ftr-320	911	20	viewed	view	VERB
ftr-320	911	21	as	as	ADP
ftr-320	911	22	optional	optional	ADJ
ftr-320	911	23	.	.	PUNCT
ftr-320	912	1	the	the	DET
ftr-320	912	2	opening	opening	NOUN
ftr-320	912	3	paragraph	paragraph	NOUN
ftr-320	912	4	of	of	ADP
ftr-320	912	5	the	the	DET
ftr-320	912	6	regulations	regulation	NOUN
ftr-320	912	7	explains	explain	VERB
ftr-320	912	8	that	that	SCONJ
ftr-320	912	9	a	a	DET
ftr-320	912	10	charitable	charitable	ADJ
ftr-320	912	11	income	income	NOUN
ftr-320	912	12	tax	tax	NOUN
ftr-320	912	13	deduction	deduction	NOUN
ftr-320	912	14	is	be	AUX
ftr-320	912	15	generally	generally	ADV
ftr-320	912	16	not	not	PART
ftr-320	912	17	allowed	allow	VERB
ftr-320	912	18	for	for	ADP
ftr-320	912	19	the	the	DET
ftr-320	912	20	donation	donation	NOUN
ftr-320	912	21	of	of	ADP
ftr-320	912	22	a	a	DET
ftr-320	912	23	partial	partial	ADJ
ftr-320	912	24	interest	interest	NOUN
ftr-320	912	25	in	in	ADP
ftr-320	912	26	property	property	NOUN
ftr-320	912	27	,	,	PUNCT
ftr-320	912	28	130	130	NUM
ftr-320	912	29	but	but	CCONJ
ftr-320	912	30	a	a	DET
ftr-320	912	31	special	special	ADJ
ftr-320	912	32	exception	exception	NOUN
ftr-320	912	33	is	be	AUX
ftr-320	912	34	made	make	VERB
ftr-320	912	35	―for	―for	ADP
ftr-320	912	36	the	the	DET
ftr-320	912	37	value	value	NOUN
ftr-320	912	38	of	of	ADP
ftr-320	912	39	a	a	DET
ftr-320	912	40	qualified	qualified	ADJ
ftr-320	912	41	conservation	conservation	NOUN
ftr-320	912	42	contribution	contribution	NOUN
ftr-320	912	43	if	if	SCONJ
ftr-320	912	44	the	the	DET
ftr-320	912	45	requirements	requirement	NOUN
ftr-320	912	46	of	of	ADP
ftr-320	912	47	this	this	DET
ftr-320	912	48	section	section	NOUN
ftr-320	912	49	are	be	AUX
ftr-320	912	50	met.‖	met.‖	NOUN
ftr-320	912	51	131	131	NUM
ftr-320	912	52	as	as	SCONJ
ftr-320	912	53	stephen	stephen	PROPN
ftr-320	912	54	j.	j.	PROPN
ftr-320	912	55	small	small	PROPN
ftr-320	912	56	explained	explain	VERB
ftr-320	912	57	in	in	ADP
ftr-320	912	58	his	his	PRON
ftr-320	912	59	treatise	treatise	NOUN
ftr-320	912	60	on	on	ADP
ftr-320	912	61	section	section	NOUN
ftr-320	912	62	170(h	170(h	PROPN
ftr-320	912	63	)	)	PUNCT
ftr-320	912	64	,	,	PUNCT
ftr-320	912	65	―[a]s	―[a]s	ADJ
ftr-320	912	66	far	far	ADV
ftr-320	912	67	as	as	SCONJ
ftr-320	912	68	congress	congress	PROPN
ftr-320	912	69	and	and	CCONJ
ftr-320	912	70	treasury	treasury	PROPN
ftr-320	912	71	are	be	AUX
ftr-320	912	72	concerned	concern	VERB
ftr-320	912	73	,	,	PUNCT
ftr-320	912	74	a	a	DET
ftr-320	912	75	taxpayer	taxpayer	NOUN
ftr-320	912	76	who	who	PRON
ftr-320	912	77	donates	donate	VERB
ftr-320	912	78	an	an	DET
ftr-320	912	79	easement	easement	NOUN
ftr-320	912	80	continues	continue	VERB
ftr-320	912	81	to	to	PART
ftr-320	912	82	use	use	VERB
ftr-320	912	83	and	and	CCONJ
ftr-320	912	84	enjoy	enjoy	VERB
ftr-320	912	85	the	the	DET
ftr-320	912	86	property	property	NOUN
ftr-320	912	87	,	,	PUNCT
ftr-320	912	88	and	and	CCONJ
ftr-320	912	89	the	the	DET
ftr-320	912	90	requirements	requirement	NOUN
ftr-320	912	91	for	for	ADP
ftr-320	912	92	taking	take	VERB
ftr-320	912	93	an	an	DET
ftr-320	912	94	income	income	NOUN
ftr-320	912	95	tax	tax	NOUN
ftr-320	912	96	deduction	deduction	NOUN
ftr-320	912	97	simply	simply	ADV
ftr-320	912	98	must	must	AUX
ftr-320	912	99	be	be	AUX
ftr-320	912	100	tighter	tight	ADJ
ftr-320	912	101	to	to	PART
ftr-320	912	102	ensure	ensure	VERB
ftr-320	912	103	that	that	SCONJ
ftr-320	912	104	there	there	PRON
ftr-320	912	105	is	be	VERB
ftr-320	912	106	also	also	ADV
ftr-320	912	107	a	a	DET
ftr-320	912	108	significant	significant	ADJ
ftr-320	912	109	long	long	ADJ
ftr-320	912	110	-	-	PUNCT
ftr-320	912	111	term	term	NOUN
ftr-320	912	112	public	public	ADJ
ftr-320	912	113	benefit	benefit	NOUN
ftr-320	912	114	associated	associate	VERB
ftr-320	912	115	with	with	ADP
ftr-320	912	116	the	the	DET
ftr-320	912	117	donation.‖	donation.‖	ADJ
ftr-320	912	118	132	132	NUM
ftr-320	912	119	in	in	ADP
ftr-320	912	120	addition	addition	NOUN
ftr-320	912	121	,	,	PUNCT
ftr-320	912	122	both	both	CCONJ
ftr-320	912	123	the	the	DET
ftr-320	912	124	restriction	restriction	NOUN
ftr-320	912	125	on	on	ADP
ftr-320	912	126	transfer	transfer	NOUN
ftr-320	912	127	and	and	CCONJ
ftr-320	912	128	proceeds	proceed	VERB
ftr-320	912	129	regulations	regulation	NOUN
ftr-320	912	130	specifically	specifically	ADV
ftr-320	912	131	reference	reference	VERB
ftr-320	912	132	the	the	DET
ftr-320	912	133	extinguishment	extinguishment	NOUN
ftr-320	912	134	regulation	regulation	NOUN
ftr-320	912	135	and	and	CCONJ
ftr-320	912	136	do	do	AUX
ftr-320	912	137	not	not	PART
ftr-320	912	138	suggest	suggest	VERB
ftr-320	912	139	that	that	SCONJ
ftr-320	912	140	the	the	DET
ftr-320	912	141	provisions	provision	NOUN
ftr-320	912	142	of	of	ADP
ftr-320	912	143	that	that	DET
ftr-320	912	144	regulation	regulation	NOUN
ftr-320	912	145	are	be	AUX
ftr-320	912	146	optional	optional	ADJ
ftr-320	912	147	.	.	PUNCT
ftr-320	913	1	as	as	SCONJ
ftr-320	913	2	explained	explain	VERB
ftr-320	913	3	in	in	ADP
ftr-320	913	4	the	the	DET
ftr-320	913	5	discussion	discussion	NOUN
ftr-320	913	6	of	of	ADP
ftr-320	913	7	kaufman	kaufman	PROPN
ftr-320	913	8	ii	ii	PROPN
ftr-320	913	9	above	above	ADV
ftr-320	913	10	,	,	PUNCT
ftr-320	913	11	the	the	DET
ftr-320	913	12	restriction	restriction	NOUN
ftr-320	913	13	on	on	ADP
ftr-320	913	14	transfer	transfer	NOUN
ftr-320	913	15	regulation	regulation	NOUN
ftr-320	913	16	provides	provide	VERB
ftr-320	913	17	that	that	SCONJ
ftr-320	913	18	the	the	DET
ftr-320	913	19	restriction	restriction	NOUN
ftr-320	913	20	on	on	ADP
ftr-320	913	21	transfer	transfer	NOUN
ftr-320	913	22	requirement	requirement	NOUN
ftr-320	913	23	will	will	AUX
ftr-320	913	24	not	not	PART
ftr-320	913	25	be	be	AUX
ftr-320	913	26	violated	violate	VERB
ftr-320	913	27	if	if	SCONJ
ftr-320	913	28	,	,	PUNCT
ftr-320	913	29	upon	upon	SCONJ
ftr-320	913	30	impossibility	impossibility	NOUN
ftr-320	913	31	or	or	CCONJ
ftr-320	913	32	impracticality	impracticality	NOUN
ftr-320	913	33	,	,	PUNCT
ftr-320	913	34	the	the	DET
ftr-320	913	35	easement	easement	NOUN
ftr-320	913	36	is	be	AUX
ftr-320	913	37	extinguishable	extinguishable	ADJ
ftr-320	913	38	(	(	PUNCT
ftr-320	913	39	and	and	CCONJ
ftr-320	913	40	thereby	thereby	ADV
ftr-320	913	41	transferable	transferable	ADJ
ftr-320	913	42	)	)	PUNCT
ftr-320	913	43	in	in	ADP
ftr-320	913	44	accordance	accordance	NOUN
ftr-320	913	45	with	with	ADP
ftr-320	913	46	the	the	DET
ftr-320	913	47	provisions	provision	NOUN
ftr-320	913	48	of	of	ADP
ftr-320	913	49	the	the	DET
ftr-320	913	50	extinguishment	extinguishment	NOUN
ftr-320	913	51	and	and	CCONJ
ftr-320	913	52	proceeds	proceed	VERB
ftr-320	913	53	regulations	regulation	NOUN
ftr-320	913	54	.	.	PUNCT
ftr-320	914	1	the	the	DET
ftr-320	914	2	implication	implication	NOUN
ftr-320	914	3	,	,	PUNCT
ftr-320	914	4	which	which	PRON
ftr-320	914	5	is	be	AUX
ftr-320	914	6	supported	support	VERB
ftr-320	914	7	by	by	ADP
ftr-320	914	8	the	the	DET
ftr-320	914	9	legislative	legislative	ADJ
ftr-320	914	10	history	history	NOUN
ftr-320	914	11	of	of	ADP
ftr-320	914	12	section	section	NOUN
ftr-320	914	13	170(h	170(h	PROPN
ftr-320	914	14	)	)	PUNCT
ftr-320	914	15	and	and	CCONJ
ftr-320	914	16	the	the	DET
ftr-320	914	17	fact	fact	NOUN
ftr-320	914	18	that	that	SCONJ
ftr-320	914	19	congress	congress	PROPN
ftr-320	914	20	and	and	CCONJ
ftr-320	914	21	the	the	DET
ftr-320	914	22	treasury	treasury	PROPN
ftr-320	914	23	department	department	NOUN
ftr-320	914	24	did	do	AUX
ftr-320	914	25	not	not	PART
ftr-320	914	26	defer	defer	VERB
ftr-320	914	27	to	to	ADP
ftr-320	914	28	the	the	DET
ftr-320	914	29	state	state	NOUN
ftr-320	914	30	enabling	enable	VERB
ftr-320	914	31	statutes	statute	NOUN
ftr-320	914	32	regarding	regard	VERB
ftr-320	914	33	extinguishment	extinguishment	NOUN
ftr-320	914	34	,	,	PUNCT
ftr-320	914	35	is	be	AUX
ftr-320	914	36	that	that	SCONJ
ftr-320	914	37	the	the	DET
ftr-320	914	38	restriction	restriction	NOUN
ftr-320	914	39	on	on	ADP
ftr-320	914	40	transfer	transfer	NOUN
ftr-320	914	41	requirement	requirement	NOUN
ftr-320	914	42	will	will	AUX
ftr-320	914	43	be	be	AUX
ftr-320	914	44	violated	violate	VERB
ftr-320	914	45	if	if	SCONJ
ftr-320	914	46	the	the	DET
ftr-320	914	47	easement	easement	NOUN
ftr-320	914	48	is	be	AUX
ftr-320	914	49	extinguishable	extinguishable	ADJ
ftr-320	914	50	(	(	PUNCT
ftr-320	914	51	and	and	CCONJ
ftr-320	914	52	thereby	thereby	ADV
ftr-320	914	53	transferable	transferable	ADJ
ftr-320	914	54	)	)	PUNCT
ftr-320	914	55	in	in	ADP
ftr-320	914	56	some	some	DET
ftr-320	914	57	other	other	ADJ
ftr-320	914	58	manner	manner	NOUN
ftr-320	914	59	.	.	PUNCT
ftr-320	915	1	the	the	DET
ftr-320	915	2	proceeds	proceed	NOUN
ftr-320	915	3	regulation	regulation	NOUN
ftr-320	915	4	is	be	AUX
ftr-320	915	5	also	also	ADV
ftr-320	915	6	inextricably	inextricably	ADV
ftr-320	915	7	tied	tie	VERB
ftr-320	915	8	to	to	ADP
ftr-320	915	9	the	the	DET
ftr-320	915	10	extinguishment	extinguishment	NOUN
ftr-320	915	11	regulation	regulation	NOUN
ftr-320	915	12	.	.	PUNCT
ftr-320	916	1	although	although	SCONJ
ftr-320	916	2	,	,	PUNCT
ftr-320	916	3	for	for	ADP
ftr-320	916	4	ease	ease	NOUN
ftr-320	916	5	of	of	ADP
ftr-320	916	6	reference	reference	NOUN
ftr-320	916	7	,	,	PUNCT
ftr-320	916	8	this	this	DET
ftr-320	916	9	article	article	NOUN
ftr-320	916	10	refers	refer	VERB
ftr-320	916	11	to	to	ADP
ftr-320	916	12	those	those	DET
ftr-320	916	13	two	two	NUM
ftr-320	916	14	provisions	provision	NOUN
ftr-320	916	15	as	as	SCONJ
ftr-320	916	16	―regulations,‖	―regulations,‖	NOUN
ftr-320	916	17	they	they	PRON
ftr-320	916	18	are	be	AUX
ftr-320	916	19	part	part	NOUN
ftr-320	916	20	of	of	ADP
ftr-320	916	21	a	a	DET
ftr-320	916	22	single	single	ADJ
ftr-320	916	23	paragraph	paragraph	NOUN
ftr-320	916	24	in	in	ADP
ftr-320	916	25	the	the	DET
ftr-320	916	26	regulations	regulation	NOUN
ftr-320	916	27	entitled	entitle	VERB
ftr-320	916	28	―extinguishment‖	―extinguishment‖	PROPN
ftr-320	916	29	—	—	PUNCT
ftr-320	916	30	section	section	NOUN
ftr-320	916	31	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-320	916	32	)	)	PUNCT
ftr-320	916	33	.	.	PUNCT
ftr-320	917	1	the	the	DET
ftr-320	917	2	proceeds	proceed	NOUN
ftr-320	917	3	regulation	regulation	NOUN
ftr-320	917	4	,	,	PUNCT
ftr-320	917	5	which	which	PRON
ftr-320	917	6	is	be	AUX
ftr-320	917	7	subparagraph	subparagraph	NOUN
ftr-320	917	8	(	(	PUNCT
ftr-320	917	9	g)(6)(ii	g)(6)(ii	NOUN
ftr-320	917	10	)	)	PUNCT
ftr-320	917	11	of	of	ADP
ftr-320	917	12	that	that	DET
ftr-320	917	13	paragraph	paragraph	NOUN
ftr-320	917	14	,	,	PUNCT
ftr-320	917	15	provides	provide	VERB
ftr-320	917	16	in	in	ADP
ftr-320	917	17	part	part	NOUN
ftr-320	917	18	[	[	X
ftr-320	917	19	w]hen	w]hen	ADV
ftr-320	917	20	a	a	DET
ftr-320	917	21	change	change	NOUN
ftr-320	917	22	in	in	ADP
ftr-320	917	23	conditions	condition	NOUN
ftr-320	917	24	give[s	give[s	NOUN
ftr-320	917	25	]	]	PUNCT
ftr-320	917	26	rise	rise	NOUN
ftr-320	917	27	to	to	ADP
ftr-320	917	28	the	the	DET
ftr-320	917	29	extinguishment	extinguishment	NOUN
ftr-320	917	30	of	of	ADP
ftr-320	917	31	a	a	DET
ftr-320	917	32	perpetual	perpetual	ADJ
ftr-320	917	33	conservation	conservation	NOUN
ftr-320	917	34	restriction	restriction	NOUN
ftr-320	917	35	under	under	ADP
ftr-320	917	36	[	[	X
ftr-320	917	37	sub]paragraph	sub]paragraph	PROPN
ftr-320	917	38	(	(	PUNCT
ftr-320	917	39	g)(6)(i	g)(6)(i	NOUN
ftr-320	917	40	)	)	PUNCT
ftr-320	918	1	[	[	X
ftr-320	918	2	i.e.	i.e.	X
ftr-320	918	3	,	,	PUNCT
ftr-320	918	4	the	the	DET
ftr-320	918	5	extinguishment	extinguishment	NOUN
ftr-320	918	6	130	130	NUM
ftr-320	918	7	.	.	PUNCT
ftr-320	919	1	charitable	charitable	ADJ
ftr-320	919	2	gifts	gift	NOUN
ftr-320	919	3	of	of	ADP
ftr-320	919	4	partial	partial	ADJ
ftr-320	919	5	interests	interest	NOUN
ftr-320	919	6	in	in	ADP
ftr-320	919	7	property	property	NOUN
ftr-320	919	8	are	be	AUX
ftr-320	919	9	generally	generally	ADV
ftr-320	919	10	not	not	PART
ftr-320	919	11	deductible	deductible	ADJ
ftr-320	919	12	because	because	SCONJ
ftr-320	919	13	of	of	ADP
ftr-320	919	14	the	the	DET
ftr-320	919	15	potential	potential	NOUN
ftr-320	919	16	for	for	ADP
ftr-320	919	17	abuse	abuse	NOUN
ftr-320	919	18	and	and	CCONJ
ftr-320	919	19	lack	lack	NOUN
ftr-320	919	20	of	of	ADP
ftr-320	919	21	assured	assured	ADJ
ftr-320	919	22	benefit	benefit	NOUN
ftr-320	919	23	to	to	ADP
ftr-320	919	24	the	the	DET
ftr-320	919	25	public	public	NOUN
ftr-320	919	26	when	when	SCONJ
ftr-320	919	27	a	a	DET
ftr-320	919	28	donor	donor	NOUN
ftr-320	919	29	retains	retain	VERB
ftr-320	919	30	use	use	NOUN
ftr-320	919	31	and	and	CCONJ
ftr-320	919	32	enjoyment	enjoyment	ADJ
ftr-320	919	33	rights	right	NOUN
ftr-320	919	34	with	with	ADP
ftr-320	919	35	respect	respect	NOUN
ftr-320	919	36	to	to	ADP
ftr-320	919	37	donated	donate	VERB
ftr-320	919	38	property	property	NOUN
ftr-320	919	39	.	.	PUNCT
ftr-320	920	1	131	131	NUM
ftr-320	920	2	.	.	PUNCT
ftr-320	921	1	reg	reg	NOUN
ftr-320	921	2	.	.	PUNCT
ftr-320	922	1	§	§	PROPN
ftr-320	922	2	1.170a-14(a	1.170a-14(a	NUM
ftr-320	922	3	)	)	PUNCT
ftr-320	922	4	(	(	PUNCT
ftr-320	922	5	emphasis	emphasis	NOUN
ftr-320	922	6	added	add	VERB
ftr-320	922	7	)	)	PUNCT
ftr-320	922	8	.	.	PUNCT
ftr-320	923	1	132	132	NUM
ftr-320	923	2	.	.	PUNCT
ftr-320	924	1	see	see	VERB
ftr-320	924	2	small	small	ADJ
ftr-320	924	3	,	,	PUNCT
ftr-320	924	4	supra	supra	ADJ
ftr-320	924	5	note	note	NOUN
ftr-320	924	6	99	99	NUM
ftr-320	924	7	,	,	PUNCT
ftr-320	924	8	at	at	ADP
ftr-320	924	9	2	2	NUM
ftr-320	924	10	-	-	SYM
ftr-320	924	11	2	2	NUM
ftr-320	924	12	to	to	ADP
ftr-320	924	13	-3	-3	PUNCT
ftr-320	924	14	.	.	PUNCT
ftr-320	924	15	2012	2012	NUM
ftr-320	924	16	]	]	PUNCT
ftr-320	924	17	tax	tax	NOUN
ftr-320	924	18	-	-	PUNCT
ftr-320	924	19	deductible	deductible	ADJ
ftr-320	924	20	conservation	conservation	NOUN
ftr-320	924	21	easements	easement	NOUN
ftr-320	924	22	259	259	NUM
ftr-320	924	23	regulation	regulation	NOUN
ftr-320	924	24	]	]	PUNCT
ftr-320	924	25	,	,	PUNCT
ftr-320	924	26	the	the	DET
ftr-320	924	27	donee	donee	NOUN
ftr-320	924	28	organization	organization	NOUN
ftr-320	924	29	,	,	PUNCT
ftr-320	924	30	on	on	ADP
ftr-320	924	31	a	a	DET
ftr-320	924	32	subsequent	subsequent	ADJ
ftr-320	924	33	sale	sale	NOUN
ftr-320	924	34	,	,	PUNCT
ftr-320	924	35	exchange	exchange	NOUN
ftr-320	924	36	,	,	PUNCT
ftr-320	924	37	or	or	CCONJ
ftr-320	924	38	involuntary	involuntary	ADJ
ftr-320	924	39	conversion	conversion	NOUN
ftr-320	924	40	of	of	ADP
ftr-320	924	41	the	the	DET
ftr-320	924	42	subject	subject	NOUN
ftr-320	924	43	property	property	NOUN
ftr-320	924	44	,	,	PUNCT
ftr-320	924	45	must	must	AUX
ftr-320	924	46	be	be	AUX
ftr-320	924	47	entitled	entitle	VERB
ftr-320	924	48	to	to	ADP
ftr-320	924	49	[	[	PUNCT
ftr-320	924	50	the	the	DET
ftr-320	924	51	minimum	minimum	ADJ
ftr-320	924	52	proportionate	proportionate	ADJ
ftr-320	924	53	share	share	NOUN
ftr-320	924	54	of	of	ADP
ftr-320	924	55	proceeds	proceed	NOUN
ftr-320	924	56	specified	specify	VERB
ftr-320	924	57	in	in	ADP
ftr-320	924	58	the	the	DET
ftr-320	924	59	proceeds	proceed	NOUN
ftr-320	924	60	regulation	regulation	NOUN
ftr-320	924	61	]	]	PUNCT
ftr-320	924	62	.	.	PUNCT
ftr-320	925	1	133	133	NUM
ftr-320	925	2	the	the	DET
ftr-320	925	3	proceeds	proceed	NOUN
ftr-320	925	4	regulation	regulation	NOUN
ftr-320	925	5	is	be	AUX
ftr-320	925	6	intended	intend	VERB
ftr-320	925	7	to	to	PART
ftr-320	925	8	ensure	ensure	VERB
ftr-320	925	9	that	that	SCONJ
ftr-320	925	10	the	the	DET
ftr-320	925	11	federal	federal	ADJ
ftr-320	925	12	investment	investment	NOUN
ftr-320	925	13	in	in	ADP
ftr-320	925	14	a	a	DET
ftr-320	925	15	conservation	conservation	NOUN
ftr-320	925	16	easement	easement	NOUN
ftr-320	925	17	will	will	AUX
ftr-320	925	18	be	be	AUX
ftr-320	925	19	protected	protect	VERB
ftr-320	925	20	in	in	ADP
ftr-320	925	21	the	the	DET
ftr-320	925	22	event	event	NOUN
ftr-320	925	23	continued	continue	VERB
ftr-320	925	24	use	use	NOUN
ftr-320	925	25	of	of	ADP
ftr-320	925	26	the	the	DET
ftr-320	925	27	property	property	NOUN
ftr-320	925	28	for	for	ADP
ftr-320	925	29	conservation	conservation	NOUN
ftr-320	925	30	purposes	purpose	NOUN
ftr-320	925	31	becomes	become	VERB
ftr-320	925	32	impossible	impossible	ADJ
ftr-320	925	33	or	or	CCONJ
ftr-320	925	34	impractical	impractical	ADJ
ftr-320	925	35	and	and	CCONJ
ftr-320	925	36	the	the	DET
ftr-320	925	37	easement	easement	NOUN
ftr-320	925	38	is	be	AUX
ftr-320	925	39	extinguished	extinguish	VERB
ftr-320	925	40	in	in	ADP
ftr-320	925	41	a	a	DET
ftr-320	925	42	judicial	judicial	ADJ
ftr-320	925	43	proceeding	proceeding	NOUN
ftr-320	925	44	.	.	PUNCT
ftr-320	926	1	if	if	SCONJ
ftr-320	926	2	extinguishment	extinguishment	NOUN
ftr-320	926	3	occurs	occur	VERB
ftr-320	926	4	through	through	ADP
ftr-320	926	5	some	some	DET
ftr-320	926	6	other	other	ADJ
ftr-320	926	7	means	mean	NOUN
ftr-320	926	8	,	,	PUNCT
ftr-320	926	9	the	the	DET
ftr-320	926	10	proceeds	proceed	NOUN
ftr-320	926	11	regulation	regulation	NOUN
ftr-320	926	12	would	would	AUX
ftr-320	926	13	appear	appear	VERB
ftr-320	926	14	to	to	PART
ftr-320	926	15	be	be	AUX
ftr-320	926	16	inapplicable	inapplicable	ADJ
ftr-320	926	17	.	.	PUNCT
ftr-320	927	1	it	it	PRON
ftr-320	927	2	seems	seem	VERB
ftr-320	927	3	unlikely	unlikely	ADJ
ftr-320	927	4	that	that	SCONJ
ftr-320	927	5	the	the	DET
ftr-320	927	6	treasury	treasury	PROPN
ftr-320	927	7	department	department	NOUN
ftr-320	927	8	intended	intend	VERB
ftr-320	927	9	to	to	PART
ftr-320	927	10	impose	impose	VERB
ftr-320	927	11	strict	strict	ADJ
ftr-320	927	12	rules	rule	NOUN
ftr-320	927	13	regarding	regard	VERB
ftr-320	927	14	protection	protection	NOUN
ftr-320	927	15	of	of	ADP
ftr-320	927	16	the	the	DET
ftr-320	927	17	federal	federal	ADJ
ftr-320	927	18	investment	investment	NOUN
ftr-320	927	19	if	if	SCONJ
ftr-320	927	20	extinguishment	extinguishment	NOUN
ftr-320	927	21	occurs	occur	VERB
ftr-320	927	22	as	as	SCONJ
ftr-320	927	23	specified	specify	VERB
ftr-320	927	24	in	in	ADP
ftr-320	927	25	the	the	DET
ftr-320	927	26	extinguishment	extinguishment	NOUN
ftr-320	927	27	regulation	regulation	NOUN
ftr-320	927	28	,	,	PUNCT
ftr-320	927	29	but	but	CCONJ
ftr-320	927	30	leave	leave	VERB
ftr-320	927	31	the	the	DET
ftr-320	927	32	door	door	NOUN
ftr-320	927	33	open	open	ADJ
ftr-320	927	34	to	to	ADP
ftr-320	927	35	potential	potential	ADJ
ftr-320	927	36	loss	loss	NOUN
ftr-320	927	37	of	of	ADP
ftr-320	927	38	that	that	DET
ftr-320	927	39	investment	investment	NOUN
ftr-320	927	40	,	,	PUNCT
ftr-320	927	41	as	as	ADV
ftr-320	927	42	well	well	ADV
ftr-320	927	43	as	as	ADP
ftr-320	927	44	to	to	PART
ftr-320	927	45	premature	premature	ADJ
ftr-320	927	46	extinguishments	extinguishment	NOUN
ftr-320	927	47	,	,	PUNCT
ftr-320	927	48	by	by	ADP
ftr-320	927	49	permitting	permit	VERB
ftr-320	927	50	holders	holder	NOUN
ftr-320	927	51	to	to	PART
ftr-320	927	52	agree	agree	VERB
ftr-320	927	53	to	to	PART
ftr-320	927	54	extinguish	extinguish	VERB
ftr-320	927	55	easements	easement	NOUN
ftr-320	927	56	in	in	ADP
ftr-320	927	57	other	other	ADJ
ftr-320	927	58	circumstances	circumstance	NOUN
ftr-320	927	59	.	.	PUNCT
ftr-320	928	1	a	a	DET
ftr-320	928	2	taxpayer	taxpayer	NOUN
ftr-320	928	3	might	might	AUX
ftr-320	928	4	argue	argue	VERB
ftr-320	928	5	that	that	SCONJ
ftr-320	928	6	an	an	DET
ftr-320	928	7	alternative	alternative	ADJ
ftr-320	928	8	method	method	NOUN
ftr-320	928	9	of	of	ADP
ftr-320	928	10	extinguishment	extinguishment	NOUN
ftr-320	928	11	―substantially	―substantially	ADV
ftr-320	928	12	complies‖	complies‖	VERB
ftr-320	928	13	with	with	ADP
ftr-320	928	14	the	the	DET
ftr-320	928	15	requirements	requirement	NOUN
ftr-320	928	16	of	of	ADP
ftr-320	928	17	the	the	DET
ftr-320	928	18	extinguishment	extinguishment	NOUN
ftr-320	928	19	regulation	regulation	NOUN
ftr-320	928	20	,	,	PUNCT
ftr-320	928	21	but	but	CCONJ
ftr-320	928	22	the	the	DET
ftr-320	928	23	taxpayer	taxpayer	NOUN
ftr-320	928	24	would	would	AUX
ftr-320	928	25	face	face	VERB
ftr-320	928	26	an	an	DET
ftr-320	928	27	uphill	uphill	ADJ
ftr-320	928	28	battle	battle	NOUN
ftr-320	928	29	.	.	PUNCT
ftr-320	929	1	the	the	DET
ftr-320	929	2	tax	tax	NOUN
ftr-320	929	3	court	court	NOUN
ftr-320	929	4	is	be	AUX
ftr-320	929	5	generally	generally	ADV
ftr-320	929	6	willing	willing	ADJ
ftr-320	929	7	to	to	PART
ftr-320	929	8	apply	apply	VERB
ftr-320	929	9	the	the	DET
ftr-320	929	10	doctrine	doctrine	NOUN
ftr-320	929	11	of	of	ADP
ftr-320	929	12	substantial	substantial	ADJ
ftr-320	929	13	compliance	compliance	NOUN
ftr-320	929	14	only	only	ADV
ftr-320	929	15	to	to	ADP
ftr-320	929	16	requirements	requirement	NOUN
ftr-320	929	17	that	that	PRON
ftr-320	929	18	are	be	AUX
ftr-320	929	19	―procedural	―procedural	ADJ
ftr-320	929	20	or	or	CCONJ
ftr-320	929	21	directory‖	directory‖	NOUN
ftr-320	929	22	or	or	CCONJ
ftr-320	929	23	―given	―given	ADV
ftr-320	929	24	with	with	ADP
ftr-320	929	25	a	a	DET
ftr-320	929	26	view	view	NOUN
ftr-320	929	27	to	to	ADP
ftr-320	929	28	the	the	DET
ftr-320	929	29	orderly	orderly	ADJ
ftr-320	929	30	conduct	conduct	NOUN
ftr-320	929	31	of	of	ADP
ftr-320	929	32	business,‖	business,‖	PROPN
ftr-320	929	33	such	such	ADJ
ftr-320	929	34	as	as	ADP
ftr-320	929	35	some	some	PRON
ftr-320	929	36	of	of	ADP
ftr-320	929	37	the	the	DET
ftr-320	929	38	substantiation	substantiation	NOUN
ftr-320	929	39	requirements	requirement	NOUN
ftr-320	929	40	of	of	ADP
ftr-320	929	41	regulation	regulation	NOUN
ftr-320	929	42	section	section	NOUN
ftr-320	929	43	1.170a-13(c	1.170a-13(c	NUM
ftr-320	929	44	)	)	PUNCT
ftr-320	929	45	.	.	PUNCT
ftr-320	930	1	134	134	NUM
ftr-320	931	1	the	the	DET
ftr-320	931	2	tax	tax	NOUN
ftr-320	931	3	court	court	NOUN
ftr-320	931	4	does	do	AUX
ftr-320	931	5	not	not	PART
ftr-320	931	6	apply	apply	VERB
ftr-320	931	7	the	the	DET
ftr-320	931	8	substantial	substantial	ADJ
ftr-320	931	9	compliance	compliance	NOUN
ftr-320	931	10	doctrine	doctrine	NOUN
ftr-320	931	11	to	to	ADP
ftr-320	931	12	requirements	requirement	NOUN
ftr-320	931	13	that	that	PRON
ftr-320	931	14	relate	relate	VERB
ftr-320	931	15	to	to	ADP
ftr-320	931	16	the	the	DET
ftr-320	931	17	―substance	―substance	NOUN
ftr-320	931	18	or	or	CCONJ
ftr-320	931	19	essence‖	essence‖	ADP
ftr-320	931	20	of	of	ADP
ftr-320	931	21	the	the	DET
ftr-320	931	22	legislation	legislation	NOUN
ftr-320	931	23	.	.	PUNCT
ftr-320	932	1	135	135	NUM
ftr-320	932	2	the	the	DET
ftr-320	932	3	extinguishment	extinguishment	NOUN
ftr-320	932	4	and	and	CCONJ
ftr-320	932	5	proceeds	proceed	VERB
ftr-320	932	6	regulations	regulation	NOUN
ftr-320	932	7	should	should	AUX
ftr-320	932	8	be	be	AUX
ftr-320	932	9	viewed	view	VERB
ftr-320	932	10	as	as	ADP
ftr-320	932	11	relating	relate	VERB
ftr-320	932	12	to	to	ADP
ftr-320	932	13	the	the	DET
ftr-320	932	14	substance	substance	NOUN
ftr-320	932	15	or	or	CCONJ
ftr-320	932	16	essence	essence	NOUN
ftr-320	932	17	of	of	ADP
ftr-320	932	18	the	the	DET
ftr-320	932	19	legislation	legislation	NOUN
ftr-320	932	20	given	give	VERB
ftr-320	932	21	that	that	SCONJ
ftr-320	932	22	they	they	PRON
ftr-320	932	23	,	,	PUNCT
ftr-320	932	24	along	along	ADP
ftr-320	932	25	with	with	ADP
ftr-320	932	26	the	the	DET
ftr-320	932	27	other	other	ADJ
ftr-320	932	28	―enforceable	―enforceable	ADV
ftr-320	932	29	in	in	ADP
ftr-320	932	30	perpetuity‖	perpetuity‖	NOUN
ftr-320	932	31	requirements	requirement	NOUN
ftr-320	932	32	of	of	ADP
ftr-320	932	33	regulation	regulation	NOUN
ftr-320	932	34	section	section	NOUN
ftr-320	932	35	1.170a-14(g	1.170a-14(g	NUM
ftr-320	932	36	)	)	PUNCT
ftr-320	932	37	,	,	PUNCT
ftr-320	932	38	are	be	AUX
ftr-320	932	39	intended	intend	VERB
ftr-320	932	40	to	to	PART
ftr-320	932	41	ensure	ensure	VERB
ftr-320	932	42	,	,	PUNCT
ftr-320	932	43	not	not	PART
ftr-320	932	44	that	that	SCONJ
ftr-320	932	45	the	the	DET
ftr-320	932	46	donor	donor	NOUN
ftr-320	932	47	has	have	AUX
ftr-320	932	48	properly	properly	ADV
ftr-320	932	49	substantiated	substantiate	VERB
ftr-320	932	50	his	his	PRON
ftr-320	932	51	entitlement	entitlement	NOUN
ftr-320	932	52	to	to	ADP
ftr-320	932	53	the	the	DET
ftr-320	932	54	deduction	deduction	NOUN
ftr-320	932	55	,	,	PUNCT
ftr-320	932	56	but	but	CCONJ
ftr-320	932	57	that	that	SCONJ
ftr-320	932	58	the	the	DET
ftr-320	932	59	conservation	conservation	NOUN
ftr-320	932	60	purpose	purpose	NOUN
ftr-320	932	61	of	of	ADP
ftr-320	932	62	the	the	DET
ftr-320	932	63	easement	easement	NOUN
ftr-320	932	64	will	will	AUX
ftr-320	932	65	be	be	AUX
ftr-320	932	66	protected	protect	VERB
ftr-320	932	67	in	in	ADP
ftr-320	932	68	perpetuity	perpetuity	NOUN
ftr-320	932	69	as	as	SCONJ
ftr-320	932	70	mandated	mandate	VERB
ftr-320	932	71	by	by	ADP
ftr-320	932	72	section	section	NOUN
ftr-320	932	73	170(h)(5)(a	170(h)(5)(a	NUM
ftr-320	932	74	)	)	PUNCT
ftr-320	932	75	(	(	PUNCT
ftr-320	932	76	i.e.	i.e.	X
ftr-320	932	77	,	,	PUNCT
ftr-320	932	78	that	that	SCONJ
ftr-320	932	79	a	a	DET
ftr-320	932	80	gift	gift	NOUN
ftr-320	932	81	of	of	ADP
ftr-320	932	82	a	a	DET
ftr-320	932	83	qualifying	qualify	VERB
ftr-320	932	84	conservation	conservation	NOUN
ftr-320	932	85	contribution	contribution	NOUN
ftr-320	932	86	has	have	AUX
ftr-320	932	87	actually	actually	ADV
ftr-320	932	88	been	be	AUX
ftr-320	932	89	made	make	VERB
ftr-320	932	90	)	)	PUNCT
ftr-320	932	91	.	.	PUNCT
ftr-320	933	1	133	133	NUM
ftr-320	933	2	.	.	PUNCT
ftr-320	934	1	reg	reg	NOUN
ftr-320	934	2	.	.	PUNCT
ftr-320	935	1	§	§	PROPN
ftr-320	935	2	1.170a-14(g)(6)(ii	1.170a-14(g)(6)(ii	NUM
ftr-320	935	3	)	)	PUNCT
ftr-320	935	4	(	(	PUNCT
ftr-320	935	5	emphasis	emphasis	NOUN
ftr-320	935	6	added	add	VERB
ftr-320	935	7	)	)	PUNCT
ftr-320	935	8	(	(	PUNCT
ftr-320	935	9	reproduced	reproduce	VERB
ftr-320	935	10	supra	supra	PROPN
ftr-320	935	11	note	note	PROPN
ftr-320	935	12	15	15	NUM
ftr-320	935	13	)	)	PUNCT
ftr-320	935	14	.	.	PUNCT
ftr-320	936	1	134	134	NUM
ftr-320	936	2	.	.	PUNCT
ftr-320	937	1	see	see	VERB
ftr-320	937	2	,	,	PUNCT
ftr-320	937	3	e.g.	e.g.	ADV
ftr-320	937	4	,	,	PUNCT
ftr-320	937	5	bond	bond	NOUN
ftr-320	937	6	v.	v.	PROPN
ftr-320	937	7	commissioner	commissioner	NOUN
ftr-320	937	8	,	,	PUNCT
ftr-320	937	9	100	100	NUM
ftr-320	937	10	t.c	t.c	PROPN
ftr-320	937	11	.	.	PROPN
ftr-320	937	12	32	32	NUM
ftr-320	937	13	,	,	PUNCT
ftr-320	937	14	41	41	NUM
ftr-320	937	15	(	(	PUNCT
ftr-320	937	16	1993	1993	NUM
ftr-320	937	17	)	)	PUNCT
ftr-320	937	18	(	(	PUNCT
ftr-320	937	19	quoting	quote	VERB
ftr-320	937	20	taylor	taylor	PROPN
ftr-320	937	21	v.	v.	PROPN
ftr-320	937	22	commissioner	commissioner	PROPN
ftr-320	937	23	,	,	PUNCT
ftr-320	937	24	67	67	NUM
ftr-320	937	25	t.c	t.c	PROPN
ftr-320	937	26	.	.	PROPN
ftr-320	937	27	1071	1071	NUM
ftr-320	937	28	,	,	PUNCT
ftr-320	937	29	1077	1077	NUM
ftr-320	937	30	-	-	SYM
ftr-320	937	31	78	78	NUM
ftr-320	937	32	(	(	PUNCT
ftr-320	937	33	1977	1977	NUM
ftr-320	937	34	)	)	PUNCT
ftr-320	937	35	)	)	PUNCT
ftr-320	937	36	.	.	PUNCT
ftr-320	938	1	135	135	NUM
ftr-320	938	2	.	.	PUNCT
ftr-320	939	1	see	see	VERB
ftr-320	939	2	,	,	PUNCT
ftr-320	939	3	e.g.	e.g.	ADV
ftr-320	939	4	,	,	PUNCT
ftr-320	939	5	hewitt	hewitt	PROPN
ftr-320	939	6	v.	v.	PROPN
ftr-320	939	7	commissioner	commissioner	PROPN
ftr-320	939	8	,	,	PUNCT
ftr-320	939	9	109	109	NUM
ftr-320	939	10	t.c	t.c	PROPN
ftr-320	939	11	.	.	PROPN
ftr-320	939	12	258	258	NUM
ftr-320	939	13	(	(	PUNCT
ftr-320	939	14	1997	1997	NUM
ftr-320	939	15	)	)	PUNCT
ftr-320	939	16	;	;	PUNCT
ftr-320	939	17	crow	crow	PROPN
ftr-320	939	18	v.	v.	PROPN
ftr-320	939	19	commissioner	commissioner	NOUN
ftr-320	939	20	,	,	PUNCT
ftr-320	939	21	28	28	NUM
ftr-320	939	22	empl	empl	NOUN
ftr-320	939	23	.	.	PUNCT
ftr-320	940	1	benefits	benefits	PROPN
ftr-320	940	2	cas	cas	PROPN
ftr-320	940	3	.	.	PROPN
ftr-320	940	4	2558	2558	NUM
ftr-320	940	5	,	,	PUNCT
ftr-320	940	6	t.c.m	t.c.m	INTJ
ftr-320	940	7	.	.	PUNCT
ftr-320	941	1	(	(	PUNCT
ftr-320	941	2	ria	ria	PROPN
ftr-320	941	3	)	)	PUNCT
ftr-320	941	4	¶	¶	PROPN
ftr-320	941	5	2002	2002	NUM
ftr-320	941	6	-	-	SYM
ftr-320	941	7	178	178	NUM
ftr-320	941	8	(	(	PUNCT
ftr-320	941	9	2002	2002	NUM
ftr-320	941	10	)	)	PUNCT
ftr-320	941	11	;	;	PUNCT
ftr-320	941	12	estate	estate	NOUN
ftr-320	941	13	of	of	ADP
ftr-320	941	14	clause	clause	NOUN
ftr-320	941	15	v.	v.	ADP
ftr-320	941	16	commissioner	commissioner	NOUN
ftr-320	941	17	,	,	PUNCT
ftr-320	941	18	122	122	NUM
ftr-320	941	19	t.c	t.c	PROPN
ftr-320	941	20	.	.	PROPN
ftr-320	941	21	115	115	NUM
ftr-320	941	22	(	(	PUNCT
ftr-320	941	23	2004	2004	NUM
ftr-320	941	24	)	)	PUNCT
ftr-320	941	25	;	;	PUNCT
ftr-320	941	26	estate	estate	NOUN
ftr-320	941	27	of	of	ADP
ftr-320	941	28	tamulis	tamuli	NOUN
ftr-320	941	29	v.	v.	ADP
ftr-320	941	30	commissioner	commissioner	NOUN
ftr-320	941	31	,	,	PUNCT
ftr-320	941	32	92	92	NUM
ftr-320	941	33	t.c.m	t.c.m	NOUN
ftr-320	941	34	.	.	PUNCT
ftr-320	942	1	(	(	PUNCT
ftr-320	942	2	cch	cch	PROPN
ftr-320	942	3	)	)	PUNCT
ftr-320	942	4	189	189	NUM
ftr-320	942	5	,	,	PUNCT
ftr-320	942	6	t.c.m	t.c.m	INTJ
ftr-320	942	7	.	.	PUNCT
ftr-320	943	1	(	(	PUNCT
ftr-320	943	2	ria	ria	PROPN
ftr-320	943	3	)	)	PUNCT
ftr-320	943	4	¶	¶	PROPN
ftr-320	943	5	2006	2006	NUM
ftr-320	943	6	-	-	SYM
ftr-320	943	7	183	183	NUM
ftr-320	943	8	(	(	PUNCT
ftr-320	943	9	2006	2006	NUM
ftr-320	943	10	)	)	PUNCT
ftr-320	943	11	,	,	PUNCT
ftr-320	943	12	aff’d	aff’d	VERB
ftr-320	943	13	,	,	PUNCT
ftr-320	943	14	509	509	NUM
ftr-320	943	15	f.3d	f.3d	NUM
ftr-320	943	16	343	343	NUM
ftr-320	943	17	(	(	PUNCT
ftr-320	943	18	2007	2007	NUM
ftr-320	943	19	)	)	PUNCT
ftr-320	943	20	;	;	PUNCT
ftr-320	943	21	mohamed	mohamed	PROPN
ftr-320	943	22	v.	v.	ADP
ftr-320	943	23	commissioner,103	commissioner,103	PROPN
ftr-320	943	24	t.c.m	t.c.m	NOUN
ftr-320	943	25	.	.	PUNCT
ftr-320	944	1	(	(	PUNCT
ftr-320	944	2	cch	cch	PROPN
ftr-320	944	3	)	)	PUNCT
ftr-320	944	4	1814	1814	NUM
ftr-320	944	5	,	,	PUNCT
ftr-320	944	6	t.c.m	t.c.m	INTJ
ftr-320	944	7	.	.	PUNCT
ftr-320	945	1	(	(	PUNCT
ftr-320	945	2	ria	ria	PROPN
ftr-320	945	3	)	)	PUNCT
ftr-320	945	4	¶	¶	PROPN
ftr-320	945	5	2012	2012	NUM
ftr-320	945	6	-	-	SYM
ftr-320	945	7	152	152	NUM
ftr-320	945	8	(	(	PUNCT
ftr-320	945	9	2012	2012	NUM
ftr-320	945	10	)	)	PUNCT
ftr-320	945	11	.	.	PUNCT
ftr-320	946	1	in	in	ADP
ftr-320	946	2	mohamed	mohamed	PROPN
ftr-320	946	3	,	,	PUNCT
ftr-320	946	4	the	the	DET
ftr-320	946	5	tax	tax	NOUN
ftr-320	946	6	court	court	NOUN
ftr-320	946	7	noted	note	VERB
ftr-320	946	8	that	that	SCONJ
ftr-320	946	9	,	,	PUNCT
ftr-320	946	10	―[s]ince	―[s]ince	NOUN
ftr-320	946	11	bond	bond	NOUN
ftr-320	946	12	,	,	PUNCT
ftr-320	946	13	few	few	ADJ
ftr-320	946	14	taxpayers	taxpayer	NOUN
ftr-320	946	15	have	have	AUX
ftr-320	946	16	succeeded	succeed	VERB
ftr-320	946	17	in	in	ADP
ftr-320	946	18	showing	show	VERB
ftr-320	946	19	substantial	substantial	ADJ
ftr-320	946	20	compliance.‖	compliance.‖	NOUN
ftr-320	946	21	mohamed	mohame	VERB
ftr-320	946	22	,	,	PUNCT
ftr-320	946	23	103	103	NUM
ftr-320	946	24	t.c.m	t.c.m	NOUN
ftr-320	946	25	.	.	PUNCT
ftr-320	947	1	(	(	PUNCT
ftr-320	947	2	cch	cch	NOUN
ftr-320	947	3	)	)	PUNCT
ftr-320	947	4	at	at	ADP
ftr-320	947	5	1819	1819	NUM
ftr-320	947	6	,	,	PUNCT
ftr-320	947	7	t.c.m	t.c.m	INTJ
ftr-320	947	8	.	.	PUNCT
ftr-320	948	1	(	(	PUNCT
ftr-320	948	2	ria	ria	PROPN
ftr-320	948	3	)	)	PUNCT
ftr-320	948	4	¶	¶	PROPN
ftr-320	948	5	2012	2012	NUM
ftr-320	948	6	-	-	SYM
ftr-320	948	7	152	152	NUM
ftr-320	948	8	,	,	PUNCT
ftr-320	948	9	at	at	ADP
ftr-320	948	10	1175	1175	NUM
ftr-320	948	11	.	.	PUNCT
ftr-320	949	1	260	260	NUM
ftr-320	949	2	florida	florida	PROPN
ftr-320	949	3	tax	tax	NOUN
ftr-320	949	4	review	review	NOUN
ftr-320	949	5	[	[	X
ftr-320	949	6	vol	vol	NOUN
ftr-320	949	7	.	.	PUNCT
ftr-320	950	1	13:5	13:5	NUM
ftr-320	950	2	(	(	PUNCT
ftr-320	950	3	iv	iv	X
ftr-320	950	4	)	)	PUNCT
ftr-320	950	5	reasons	reason	NOUN
ftr-320	950	6	underlying	underlie	VERB
ftr-320	950	7	the	the	DET
ftr-320	950	8	federal	federal	ADJ
ftr-320	950	9	extinguishment	extinguishment	NOUN
ftr-320	950	10	requirements	requirement	NOUN
ftr-320	950	11	additional	additional	ADJ
ftr-320	950	12	support	support	NOUN
ftr-320	950	13	for	for	ADP
ftr-320	950	14	interpreting	interpret	VERB
ftr-320	950	15	the	the	DET
ftr-320	950	16	provisions	provision	NOUN
ftr-320	950	17	of	of	ADP
ftr-320	950	18	the	the	DET
ftr-320	950	19	extinguishment	extinguishment	NOUN
ftr-320	950	20	regulation	regulation	NOUN
ftr-320	950	21	as	as	ADP
ftr-320	950	22	―necessary	―necessary	ADJ
ftr-320	950	23	restrictions‖	restrictions‖	NOUN
ftr-320	950	24	comes	come	VERB
ftr-320	950	25	from	from	ADP
ftr-320	950	26	an	an	DET
ftr-320	950	27	understanding	understanding	NOUN
ftr-320	950	28	of	of	ADP
ftr-320	950	29	why	why	SCONJ
ftr-320	950	30	the	the	DET
ftr-320	950	31	regulations	regulation	NOUN
ftr-320	950	32	were	be	AUX
ftr-320	950	33	drafted	draft	VERB
ftr-320	950	34	the	the	DET
ftr-320	950	35	way	way	NOUN
ftr-320	950	36	they	they	PRON
ftr-320	950	37	were	be	AUX
ftr-320	950	38	.	.	PUNCT
ftr-320	951	1	136	136	NUM
ftr-320	951	2	the	the	DET
ftr-320	951	3	regulations	regulation	NOUN
ftr-320	951	4	authorize	authorize	VERB
ftr-320	951	5	the	the	DET
ftr-320	951	6	deductibility	deductibility	NOUN
ftr-320	951	7	of	of	ADP
ftr-320	951	8	a	a	DET
ftr-320	951	9	conservation	conservation	NOUN
ftr-320	951	10	easement	easement	NOUN
ftr-320	951	11	that	that	PRON
ftr-320	951	12	is	be	AUX
ftr-320	951	13	extinguishable	extinguishable	ADJ
ftr-320	951	14	(	(	PUNCT
ftr-320	951	15	1	1	NUM
ftr-320	951	16	)	)	PUNCT
ftr-320	951	17	in	in	ADP
ftr-320	951	18	a	a	DET
ftr-320	951	19	judicial	judicial	ADJ
ftr-320	951	20	proceeding	proceeding	NOUN
ftr-320	951	21	;	;	PUNCT
ftr-320	951	22	(	(	PUNCT
ftr-320	951	23	2	2	X
ftr-320	951	24	)	)	PUNCT
ftr-320	951	25	upon	upon	SCONJ
ftr-320	951	26	a	a	DET
ftr-320	951	27	finding	finding	NOUN
ftr-320	951	28	that	that	SCONJ
ftr-320	951	29	continued	continue	VERB
ftr-320	951	30	use	use	NOUN
ftr-320	951	31	of	of	ADP
ftr-320	951	32	the	the	DET
ftr-320	951	33	subject	subject	ADJ
ftr-320	951	34	property	property	NOUN
ftr-320	951	35	for	for	ADP
ftr-320	951	36	conservation	conservation	NOUN
ftr-320	951	37	purposes	purpose	NOUN
ftr-320	951	38	has	have	AUX
ftr-320	951	39	become	become	VERB
ftr-320	951	40	impossible	impossible	ADJ
ftr-320	951	41	or	or	CCONJ
ftr-320	951	42	impractical	impractical	ADJ
ftr-320	951	43	due	due	ADJ
ftr-320	951	44	to	to	ADP
ftr-320	951	45	an	an	DET
ftr-320	951	46	unexpected	unexpected	ADJ
ftr-320	951	47	change	change	NOUN
ftr-320	951	48	in	in	ADP
ftr-320	951	49	conditions	condition	NOUN
ftr-320	951	50	;	;	PUNCT
ftr-320	951	51	(	(	PUNCT
ftr-320	951	52	3	3	X
ftr-320	951	53	)	)	PUNCT
ftr-320	951	54	with	with	ADP
ftr-320	951	55	a	a	DET
ftr-320	951	56	payment	payment	NOUN
ftr-320	951	57	of	of	ADP
ftr-320	951	58	at	at	ADV
ftr-320	951	59	least	least	ADJ
ftr-320	951	60	a	a	DET
ftr-320	951	61	minimum	minimum	ADJ
ftr-320	951	62	percentage	percentage	NOUN
ftr-320	951	63	share	share	NOUN
ftr-320	951	64	of	of	ADP
ftr-320	951	65	proceeds	proceed	NOUN
ftr-320	951	66	to	to	ADP
ftr-320	951	67	the	the	DET
ftr-320	951	68	holder	holder	NOUN
ftr-320	951	69	;	;	PUNCT
ftr-320	951	70	and	and	CCONJ
ftr-320	951	71	(	(	PUNCT
ftr-320	951	72	4	4	X
ftr-320	951	73	)	)	PUNCT
ftr-320	951	74	provided	provide	VERB
ftr-320	951	75	the	the	DET
ftr-320	951	76	holder	holder	NOUN
ftr-320	951	77	uses	use	VERB
ftr-320	951	78	such	such	ADJ
ftr-320	951	79	proceeds	proceed	NOUN
ftr-320	951	80	―in	―in	NOUN
ftr-320	951	81	a	a	DET
ftr-320	951	82	manner	manner	NOUN
ftr-320	951	83	consistent	consistent	ADJ
ftr-320	951	84	with	with	ADP
ftr-320	951	85	the	the	DET
ftr-320	951	86	conservation	conservation	NOUN
ftr-320	951	87	purposes	purpose	NOUN
ftr-320	951	88	of	of	ADP
ftr-320	951	89	the	the	DET
ftr-320	951	90	original	original	ADJ
ftr-320	951	91	contribution.‖	contribution.‖	NOUN
ftr-320	951	92	137	137	NUM
ftr-320	951	93	the	the	DET
ftr-320	951	94	treasury	treasury	PROPN
ftr-320	951	95	department	department	PROPN
ftr-320	951	96	included	include	VERB
ftr-320	951	97	each	each	PRON
ftr-320	951	98	of	of	ADP
ftr-320	951	99	these	these	DET
ftr-320	951	100	four	four	NUM
ftr-320	951	101	requirements	requirement	NOUN
ftr-320	951	102	in	in	ADP
ftr-320	951	103	the	the	DET
ftr-320	951	104	regulations	regulation	NOUN
ftr-320	951	105	for	for	ADP
ftr-320	951	106	a	a	DET
ftr-320	951	107	reason	reason	NOUN
ftr-320	951	108	,	,	PUNCT
ftr-320	951	109	and	and	CCONJ
ftr-320	951	110	examining	examine	VERB
ftr-320	951	111	those	those	DET
ftr-320	951	112	reasons	reason	NOUN
ftr-320	951	113	underscores	underscore	VERB
ftr-320	951	114	the	the	DET
ftr-320	951	115	importance	importance	NOUN
ftr-320	951	116	of	of	ADP
ftr-320	951	117	each	each	DET
ftr-320	951	118	requirement	requirement	NOUN
ftr-320	951	119	.	.	PUNCT
ftr-320	952	1	a.	a.	NOUN
ftr-320	952	2	impartial	impartial	ADJ
ftr-320	952	3	judicial	judicial	ADJ
ftr-320	952	4	decision	decision	NOUN
ftr-320	952	5	maker	maker	NOUN
ftr-320	952	6	the	the	DET
ftr-320	952	7	extinguishment	extinguishment	NOUN
ftr-320	952	8	regulation	regulation	NOUN
ftr-320	952	9	contemplates	contemplate	VERB
ftr-320	952	10	that	that	DET
ftr-320	952	11	extinguishment	extinguishment	NOUN
ftr-320	952	12	will	will	AUX
ftr-320	952	13	occur	occur	VERB
ftr-320	952	14	in	in	ADP
ftr-320	952	15	the	the	DET
ftr-320	952	16	context	context	NOUN
ftr-320	952	17	of	of	ADP
ftr-320	952	18	a	a	DET
ftr-320	952	19	judicial	judicial	ADJ
ftr-320	952	20	proceeding	proceeding	NOUN
ftr-320	952	21	.	.	PUNCT
ftr-320	953	1	the	the	DET
ftr-320	953	2	requirement	requirement	NOUN
ftr-320	953	3	of	of	ADP
ftr-320	953	4	a	a	DET
ftr-320	953	5	judicial	judicial	ADJ
ftr-320	953	6	proceeding	proceeding	NOUN
ftr-320	953	7	,	,	PUNCT
ftr-320	953	8	coupled	couple	VERB
ftr-320	953	9	with	with	ADP
ftr-320	953	10	the	the	DET
ftr-320	953	11	high	high	ADJ
ftr-320	953	12	threshold	threshold	NOUN
ftr-320	953	13	standard	standard	NOUN
ftr-320	953	14	of	of	ADP
ftr-320	953	15	―impossibility	―impossibility	PROPN
ftr-320	953	16	or	or	CCONJ
ftr-320	953	17	impracticality,‖	impracticality,‖	PROPN
ftr-320	953	18	should	should	AUX
ftr-320	953	19	operate	operate	VERB
ftr-320	953	20	to	to	PART
ftr-320	953	21	prevent	prevent	VERB
ftr-320	953	22	federally	federally	ADV
ftr-320	953	23	subsidized	subsidize	VERB
ftr-320	953	24	conservation	conservation	NOUN
ftr-320	953	25	easements	easement	NOUN
ftr-320	953	26	from	from	ADP
ftr-320	953	27	being	be	AUX
ftr-320	953	28	extinguished	extinguish	VERB
ftr-320	953	29	to	to	PART
ftr-320	953	30	satisfy	satisfy	VERB
ftr-320	953	31	shortterm	shortterm	PROPN
ftr-320	953	32	and	and	CCONJ
ftr-320	953	33	often	often	ADV
ftr-320	953	34	shortsighted	shortsighted	ADJ
ftr-320	953	35	economic	economic	ADJ
ftr-320	953	36	,	,	PUNCT
ftr-320	953	37	political	political	ADJ
ftr-320	953	38	,	,	PUNCT
ftr-320	953	39	and	and	CCONJ
ftr-320	953	40	development	development	NOUN
ftr-320	953	41	interests	interest	NOUN
ftr-320	953	42	.	.	PUNCT
ftr-320	954	1	state	state	NOUN
ftr-320	954	2	and	and	CCONJ
ftr-320	954	3	local	local	ADJ
ftr-320	954	4	government	government	NOUN
ftr-320	954	5	officials	official	NOUN
ftr-320	954	6	,	,	PUNCT
ftr-320	954	7	governing	govern	VERB
ftr-320	954	8	bodies	body	NOUN
ftr-320	954	9	,	,	PUNCT
ftr-320	954	10	and	and	CCONJ
ftr-320	954	11	administrative	administrative	ADJ
ftr-320	954	12	panels	panel	NOUN
ftr-320	954	13	are	be	AUX
ftr-320	954	14	likely	likely	ADJ
ftr-320	954	15	to	to	PART
ftr-320	954	16	be	be	AUX
ftr-320	954	17	subject	subject	ADJ
ftr-320	954	18	to	to	ADP
ftr-320	954	19	economic	economic	ADJ
ftr-320	954	20	,	,	PUNCT
ftr-320	954	21	political	political	ADJ
ftr-320	954	22	,	,	PUNCT
ftr-320	954	23	and	and	CCONJ
ftr-320	954	24	development	development	NOUN
ftr-320	954	25	pressures	pressure	NOUN
ftr-320	954	26	that	that	PRON
ftr-320	954	27	could	could	AUX
ftr-320	954	28	cause	cause	VERB
ftr-320	954	29	them	they	PRON
ftr-320	954	30	to	to	PART
ftr-320	954	31	agree	agree	VERB
ftr-320	954	32	to	to	PART
ftr-320	954	33	extinguish	extinguish	VERB
ftr-320	954	34	conservation	conservation	NOUN
ftr-320	954	35	easements	easement	NOUN
ftr-320	954	36	even	even	ADV
ftr-320	954	37	if	if	SCONJ
ftr-320	954	38	the	the	DET
ftr-320	954	39	easements	easement	NOUN
ftr-320	954	40	continue	continue	VERB
ftr-320	954	41	to	to	PART
ftr-320	954	42	protect	protect	VERB
ftr-320	954	43	unique	unique	ADJ
ftr-320	954	44	or	or	CCONJ
ftr-320	954	45	otherwise	otherwise	ADV
ftr-320	954	46	significant	significant	ADJ
ftr-320	954	47	conservation	conservation	NOUN
ftr-320	954	48	values	value	NOUN
ftr-320	954	49	.	.	PUNCT
ftr-320	955	1	138	138	NUM
ftr-320	955	2	judges	judge	NOUN
ftr-320	955	3	,	,	PUNCT
ftr-320	955	4	on	on	ADP
ftr-320	955	5	the	the	DET
ftr-320	955	6	other	other	ADJ
ftr-320	955	7	hand	hand	NOUN
ftr-320	955	8	,	,	PUNCT
ftr-320	955	9	generally	generally	ADV
ftr-320	955	10	sit	sit	VERB
ftr-320	955	11	in	in	ADP
ftr-320	955	12	136	136	NUM
ftr-320	955	13	.	.	PUNCT
ftr-320	956	1	see	see	VERB
ftr-320	956	2	supra	supra	PROPN
ftr-320	956	3	note	note	PROPN
ftr-320	956	4	122	122	NUM
ftr-320	956	5	and	and	CCONJ
ftr-320	956	6	accompanying	accompany	VERB
ftr-320	956	7	text	text	NOUN
ftr-320	956	8	(	(	PUNCT
ftr-320	956	9	discussing	discuss	VERB
ftr-320	956	10	judge	judge	NOUN
ftr-320	956	11	haines‘s	haines‘s	PROPN
ftr-320	956	12	statement	statement	NOUN
ftr-320	956	13	in	in	ADP
ftr-320	956	14	carpenter	carpenter	NOUN
ftr-320	956	15	that	that	PRON
ftr-320	956	16	―the	―the	DET
ftr-320	956	17	extinguishment	extinguishment	NOUN
ftr-320	956	18	regulation	regulation	NOUN
ftr-320	956	19	provides	provide	VERB
ftr-320	956	20	taxpayers	taxpayer	NOUN
ftr-320	956	21	with	with	ADP
ftr-320	956	22	a	a	DET
ftr-320	956	23	guide	guide	NOUN
ftr-320	956	24	,	,	PUNCT
ftr-320	956	25	a	a	DET
ftr-320	956	26	safe	safe	ADJ
ftr-320	956	27	harbor	harbor	NOUN
ftr-320	956	28	,	,	PUNCT
ftr-320	956	29	by	by	ADP
ftr-320	956	30	which	which	PRON
ftr-320	956	31	to	to	PART
ftr-320	956	32	create	create	VERB
ftr-320	956	33	the	the	DET
ftr-320	956	34	necessary	necessary	ADJ
ftr-320	956	35	restrictions‖	restrictions‖	NOUN
ftr-320	956	36	(	(	PUNCT
ftr-320	956	37	emphasis	emphasis	NOUN
ftr-320	956	38	added	add	VERB
ftr-320	956	39	)	)	PUNCT
ftr-320	956	40	)	)	PUNCT
ftr-320	956	41	.	.	PUNCT
ftr-320	957	1	137	137	NUM
ftr-320	957	2	.	.	PUNCT
ftr-320	958	1	see	see	VERB
ftr-320	958	2	reg	reg	NOUN
ftr-320	958	3	.	.	PUNCT
ftr-320	959	1	§	§	PROPN
ftr-320	959	2	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-320	959	3	)	)	PUNCT
ftr-320	959	4	.	.	PUNCT
ftr-320	960	1	138	138	NUM
ftr-320	960	2	.	.	PUNCT
ftr-320	961	1	see	see	VERB
ftr-320	961	2	,	,	PUNCT
ftr-320	961	3	e.g.	e.g.	ADV
ftr-320	961	4	,	,	PUNCT
ftr-320	961	5	ralph	ralph	PROPN
ftr-320	961	6	e.	e.	PROPN
ftr-320	961	7	heimlich	heimlich	PROPN
ftr-320	961	8	&	&	CCONJ
ftr-320	961	9	william	william	PROPN
ftr-320	961	10	d.	d.	PROPN
ftr-320	961	11	anderson	anderson	PROPN
ftr-320	961	12	,	,	PUNCT
ftr-320	961	13	2001	2001	NUM
ftr-320	961	14	economic	economic	ADJ
ftr-320	961	15	research	research	NOUN
ftr-320	961	16	service	service	NOUN
ftr-320	961	17	,	,	PUNCT
ftr-320	961	18	u.s.d.a	u.s.d.a	PROPN
ftr-320	961	19	.	.	PROPN
ftr-320	961	20	,	,	PUNCT
ftr-320	961	21	agricultural	agricultural	ADJ
ftr-320	961	22	economic	economic	ADJ
ftr-320	961	23	report	report	NOUN
ftr-320	961	24	no	no	INTJ
ftr-320	961	25	.	.	NOUN
ftr-320	961	26	803	803	NUM
ftr-320	961	27	,	,	PUNCT
ftr-320	961	28	development	development	NOUN
ftr-320	961	29	at	at	ADP
ftr-320	961	30	the	the	DET
ftr-320	961	31	urban	urban	ADJ
ftr-320	961	32	fringe	fringe	NOUN
ftr-320	961	33	and	and	CCONJ
ftr-320	961	34	beyond	beyond	ADP
ftr-320	961	35	:	:	PUNCT
ftr-320	961	36	impacts	impact	NOUN
ftr-320	961	37	on	on	ADP
ftr-320	961	38	agriculture	agriculture	NOUN
ftr-320	961	39	and	and	CCONJ
ftr-320	961	40	rural	rural	ADJ
ftr-320	961	41	land	land	NOUN
ftr-320	961	42	,	,	PUNCT
ftr-320	961	43	4–5	4–5	PROPN
ftr-320	961	44	(	(	PUNCT
ftr-320	961	45	june	june	PROPN
ftr-320	961	46	2001	2001	NUM
ftr-320	961	47	)	)	PUNCT
ftr-320	961	48	,	,	PUNCT
ftr-320	961	49	http://www.ers.usda.gov/	http://www.ers.usda.gov/	PROPN
ftr-320	961	50	publications	publication	NOUN
ftr-320	961	51	/	/	SYM
ftr-320	961	52	aer803	aer803	PROPN
ftr-320	961	53	/	/	SYM
ftr-320	961	54	aer803.pdf	aer803.pdf	PROPN
ftr-320	961	55	,	,	PUNCT
ftr-320	961	56	(	(	PUNCT
ftr-320	961	57	discussing	discuss	VERB
ftr-320	961	58	the	the	DET
ftr-320	961	59	difficulties	difficulty	NOUN
ftr-320	961	60	facing	face	VERB
ftr-320	961	61	states	state	NOUN
ftr-320	961	62	and	and	CCONJ
ftr-320	961	63	localities	locality	NOUN
ftr-320	961	64	in	in	ADP
ftr-320	961	65	developing	develop	VERB
ftr-320	961	66	and	and	CCONJ
ftr-320	961	67	implementing	implement	VERB
ftr-320	961	68	appropriate	appropriate	ADJ
ftr-320	961	69	land	land	NOUN
ftr-320	961	70	use	use	NOUN
ftr-320	961	71	plans	plan	NOUN
ftr-320	961	72	)	)	PUNCT
ftr-320	961	73	;	;	PUNCT
ftr-320	962	1	sarah	sarah	PROPN
ftr-320	962	2	schindler	schindler	NOUN
ftr-320	962	3	,	,	PUNCT
ftr-320	962	4	the	the	DET
ftr-320	962	5	future	future	NOUN
ftr-320	962	6	of	of	ADP
ftr-320	962	7	abandoned	abandon	VERB
ftr-320	962	8	big	big	ADJ
ftr-320	962	9	box	box	PROPN
ftr-320	962	10	stores	store	NOUN
ftr-320	962	11	:	:	PUNCT
ftr-320	962	12	legal	legal	ADJ
ftr-320	962	13	solutions	solution	NOUN
ftr-320	962	14	to	to	ADP
ftr-320	962	15	the	the	DET
ftr-320	962	16	legacies	legacy	NOUN
ftr-320	962	17	of	of	ADP
ftr-320	962	18	poor	poor	ADJ
ftr-320	962	19	planning	planning	NOUN
ftr-320	962	20	decisions	decision	NOUN
ftr-320	962	21	,	,	PUNCT
ftr-320	962	22	83	83	NUM
ftr-320	962	23	u.	u.	PROPN
ftr-320	962	24	colo	colo	PROPN
ftr-320	962	25	.	.	PUNCT
ftr-320	963	1	l.	l.	PROPN
ftr-320	963	2	rev	rev	PROPN
ftr-320	963	3	.	.	PROPN
ftr-320	964	1	471	471	NUM
ftr-320	964	2	(	(	PUNCT
ftr-320	964	3	2012	2012	NUM
ftr-320	964	4	)	)	PUNCT
ftr-320	964	5	.	.	PUNCT
ftr-320	965	1	2012	2012	NUM
ftr-320	965	2	]	]	PUNCT
ftr-320	965	3	tax	tax	NOUN
ftr-320	965	4	-	-	PUNCT
ftr-320	965	5	deductible	deductible	ADJ
ftr-320	965	6	conservation	conservation	NOUN
ftr-320	965	7	easements	easement	NOUN
ftr-320	965	8	261	261	NUM
ftr-320	965	9	relative	relative	ADJ
ftr-320	965	10	remove	remove	NOUN
ftr-320	965	11	from	from	ADP
ftr-320	965	12	self	self	NOUN
ftr-320	965	13	-	-	PUNCT
ftr-320	965	14	interested	interested	ADJ
ftr-320	965	15	constituents	constituent	NOUN
ftr-320	965	16	and	and	CCONJ
ftr-320	965	17	the	the	DET
ftr-320	965	18	immediacy	immediacy	NOUN
ftr-320	965	19	of	of	ADP
ftr-320	965	20	such	such	ADJ
ftr-320	965	21	pressures	pressure	NOUN
ftr-320	965	22	,	,	PUNCT
ftr-320	965	23	which	which	PRON
ftr-320	965	24	are	be	AUX
ftr-320	965	25	likely	likely	ADJ
ftr-320	965	26	to	to	PART
ftr-320	965	27	be	be	AUX
ftr-320	965	28	particularly	particularly	ADV
ftr-320	965	29	high	high	ADJ
ftr-320	965	30	when	when	SCONJ
ftr-320	965	31	it	it	PRON
ftr-320	965	32	comes	come	VERB
ftr-320	965	33	to	to	ADP
ftr-320	965	34	attempts	attempt	NOUN
ftr-320	965	35	to	to	PART
ftr-320	965	36	develop	develop	VERB
ftr-320	965	37	protected	protect	VERB
ftr-320	965	38	lands	land	NOUN
ftr-320	965	39	.	.	PUNCT
ftr-320	966	1	139	139	NUM
ftr-320	966	2	in	in	ADP
ftr-320	966	3	addition	addition	NOUN
ftr-320	966	4	,	,	PUNCT
ftr-320	966	5	in	in	ADP
ftr-320	966	6	applying	apply	VERB
ftr-320	966	7	the	the	DET
ftr-320	966	8	impossibility	impossibility	NOUN
ftr-320	966	9	or	or	CCONJ
ftr-320	966	10	impracticality	impracticality	NOUN
ftr-320	966	11	standard	standard	NOUN
ftr-320	966	12	in	in	ADP
ftr-320	966	13	the	the	DET
ftr-320	966	14	charitable	charitable	ADJ
ftr-320	966	15	gift	gift	NOUN
ftr-320	966	16	context	context	NOUN
ftr-320	966	17	,	,	PUNCT
ftr-320	966	18	judges	judge	NOUN
ftr-320	966	19	are	be	AUX
ftr-320	966	20	conservative	conservative	ADJ
ftr-320	966	21	and	and	CCONJ
ftr-320	966	22	do	do	AUX
ftr-320	966	23	not	not	PART
ftr-320	966	24	authorize	authorize	VERB
ftr-320	966	25	a	a	DET
ftr-320	966	26	change	change	NOUN
ftr-320	966	27	in	in	ADP
ftr-320	966	28	the	the	DET
ftr-320	966	29	donor‘s	donor‘	VERB
ftr-320	966	30	specified	specify	VERB
ftr-320	966	31	charitable	charitable	ADJ
ftr-320	966	32	purpose	purpose	NOUN
ftr-320	966	33	simply	simply	ADV
ftr-320	966	34	because	because	SCONJ
ftr-320	966	35	they	they	PRON
ftr-320	966	36	or	or	CCONJ
ftr-320	966	37	the	the	DET
ftr-320	966	38	donee	donee	NOUN
ftr-320	966	39	believe	believe	VERB
ftr-320	966	40	the	the	DET
ftr-320	966	41	assets	asset	NOUN
ftr-320	966	42	could	could	AUX
ftr-320	966	43	be	be	AUX
ftr-320	966	44	put	put	VERB
ftr-320	966	45	to	to	ADP
ftr-320	966	46	a	a	DET
ftr-320	966	47	better	well	ADJ
ftr-320	966	48	or	or	CCONJ
ftr-320	966	49	more	more	ADV
ftr-320	966	50	efficient	efficient	ADJ
ftr-320	966	51	use	use	NOUN
ftr-320	966	52	.	.	PUNCT
ftr-320	967	1	140	140	NUM
ftr-320	967	2	judges	judge	NOUN
ftr-320	967	3	also	also	ADV
ftr-320	967	4	have	have	VERB
ftr-320	967	5	hundreds	hundred	NOUN
ftr-320	967	6	of	of	ADP
ftr-320	967	7	years	year	NOUN
ftr-320	967	8	of	of	ADP
ftr-320	967	9	precedent	precedent	NOUN
ftr-320	967	10	,	,	PUNCT
ftr-320	967	11	including	include	VERB
ftr-320	967	12	many	many	ADJ
ftr-320	967	13	cases	case	NOUN
ftr-320	967	14	involving	involve	VERB
ftr-320	967	15	charitable	charitable	ADJ
ftr-320	967	16	gifts	gift	NOUN
ftr-320	967	17	of	of	ADP
ftr-320	967	18	real	real	ADJ
ftr-320	967	19	estate	estate	NOUN
ftr-320	967	20	to	to	PART
ftr-320	967	21	be	be	AUX
ftr-320	967	22	used	use	VERB
ftr-320	967	23	for	for	ADP
ftr-320	967	24	specific	specific	ADJ
ftr-320	967	25	purposes	purpose	NOUN
ftr-320	967	26	,	,	PUNCT
ftr-320	967	27	to	to	PART
ftr-320	967	28	help	help	VERB
ftr-320	967	29	inform	inform	VERB
ftr-320	967	30	their	their	PRON
ftr-320	967	31	decisions	decision	NOUN
ftr-320	967	32	in	in	ADP
ftr-320	967	33	this	this	DET
ftr-320	967	34	context	context	NOUN
ftr-320	967	35	.	.	PUNCT
ftr-320	968	1	accordingly	accordingly	ADV
ftr-320	968	2	,	,	PUNCT
ftr-320	968	3	judges	judge	NOUN
ftr-320	968	4	play	play	VERB
ftr-320	968	5	an	an	DET
ftr-320	968	6	indispensible	indispensible	ADJ
ftr-320	968	7	role	role	NOUN
ftr-320	968	8	as	as	ADP
ftr-320	968	9	guardians	guardian	NOUN
ftr-320	968	10	of	of	ADP
ftr-320	968	11	federally	federally	ADV
ftr-320	968	12	subsidized	subsidized	ADJ
ftr-320	968	13	conservation	conservation	NOUN
ftr-320	968	14	easements	easement	NOUN
ftr-320	968	15	and	and	CCONJ
ftr-320	968	16	the	the	DET
ftr-320	968	17	conservation	conservation	NOUN
ftr-320	968	18	values	value	NOUN
ftr-320	968	19	they	they	PRON
ftr-320	968	20	are	be	AUX
ftr-320	968	21	intended	intend	VERB
ftr-320	968	22	to	to	PART
ftr-320	968	23	preserve	preserve	VERB
ftr-320	968	24	in	in	ADP
ftr-320	968	25	perpetuity	perpetuity	NOUN
ftr-320	968	26	for	for	ADP
ftr-320	968	27	the	the	DET
ftr-320	968	28	benefit	benefit	NOUN
ftr-320	968	29	of	of	ADP
ftr-320	968	30	the	the	DET
ftr-320	968	31	public	public	NOUN
ftr-320	968	32	.	.	PUNCT
ftr-320	969	1	moreover	moreover	ADV
ftr-320	969	2	,	,	PUNCT
ftr-320	969	3	the	the	DET
ftr-320	969	4	unwillingness	unwillingness	NOUN
ftr-320	969	5	of	of	ADP
ftr-320	969	6	congress	congress	PROPN
ftr-320	969	7	and	and	CCONJ
ftr-320	969	8	the	the	DET
ftr-320	969	9	treasury	treasury	PROPN
ftr-320	969	10	department	department	PROPN
ftr-320	969	11	to	to	PART
ftr-320	969	12	rely	rely	VERB
ftr-320	969	13	on	on	ADP
ftr-320	969	14	state	state	NOUN
ftr-320	969	15	and	and	CCONJ
ftr-320	969	16	local	local	ADJ
ftr-320	969	17	policies	policy	NOUN
ftr-320	969	18	,	,	PUNCT
ftr-320	969	19	officials	official	NOUN
ftr-320	969	20	,	,	PUNCT
ftr-320	969	21	or	or	CCONJ
ftr-320	969	22	agencies	agency	NOUN
ftr-320	969	23	to	to	PART
ftr-320	969	24	protect	protect	VERB
ftr-320	969	25	the	the	DET
ftr-320	969	26	federal	federal	ADJ
ftr-320	969	27	investment	investment	NOUN
ftr-320	969	28	in	in	ADP
ftr-320	969	29	conservation	conservation	NOUN
ftr-320	969	30	easements	easement	NOUN
ftr-320	969	31	is	be	AUX
ftr-320	969	32	evident	evident	ADJ
ftr-320	969	33	from	from	ADP
ftr-320	969	34	the	the	DET
ftr-320	969	35	open	open	ADJ
ftr-320	969	36	space	space	NOUN
ftr-320	969	37	conservation	conservation	NOUN
ftr-320	969	38	purposes	purpose	NOUN
ftr-320	969	39	test	test	NOUN
ftr-320	969	40	,	,	PUNCT
ftr-320	969	41	which	which	PRON
ftr-320	969	42	refers	refer	VERB
ftr-320	969	43	to	to	ADP
ftr-320	969	44	the	the	DET
ftr-320	969	45	preservation	preservation	NOUN
ftr-320	969	46	of	of	ADP
ftr-320	969	47	land	land	NOUN
ftr-320	969	48	―pursuant	―pursuant	NOUN
ftr-320	969	49	to	to	ADP
ftr-320	969	50	a	a	DET
ftr-320	969	51	clearly	clearly	ADV
ftr-320	969	52	delineated	delineate	VERB
ftr-320	969	53	federal	federal	ADJ
ftr-320	969	54	,	,	PUNCT
ftr-320	969	55	state	state	NOUN
ftr-320	969	56	,	,	PUNCT
ftr-320	969	57	or	or	CCONJ
ftr-320	969	58	local	local	ADJ
ftr-320	969	59	governmental	governmental	ADJ
ftr-320	969	60	conservation	conservation	NOUN
ftr-320	969	61	policy.‖	policy.‖	ADJ
ftr-320	969	62	141	141	NUM
ftr-320	969	63	congress	congress	NOUN
ftr-320	969	64	explained	explain	VERB
ftr-320	969	65	,	,	PUNCT
ftr-320	969	66	―this	―this	DET
ftr-320	969	67	provision	provision	NOUN
ftr-320	969	68	is	be	AUX
ftr-320	969	69	intended	intend	VERB
ftr-320	969	70	to	to	PART
ftr-320	969	71	protect	protect	VERB
ftr-320	969	72	the	the	DET
ftr-320	969	73	types	type	NOUN
ftr-320	969	74	of	of	ADP
ftr-320	969	75	property	property	NOUN
ftr-320	969	76	identified	identify	VERB
ftr-320	969	77	by	by	ADP
ftr-320	969	78	representatives	representative	NOUN
ftr-320	969	79	of	of	ADP
ftr-320	969	80	the	the	DET
ftr-320	969	81	general	general	ADJ
ftr-320	969	82	public	public	NOUN
ftr-320	969	83	as	as	ADP
ftr-320	969	84	worthy	worthy	ADJ
ftr-320	969	85	of	of	ADP
ftr-320	969	86	preservation	preservation	NOUN
ftr-320	969	87	or	or	CCONJ
ftr-320	969	88	conservation.‖	conservation.‖	PROPN
ftr-320	969	89	142	142	NUM
ftr-320	969	90	congress	congress	PROPN
ftr-320	969	91	did	do	AUX
ftr-320	969	92	not	not	PART
ftr-320	969	93	,	,	PUNCT
ftr-320	969	94	however	however	ADV
ftr-320	969	95	,	,	PUNCT
ftr-320	969	96	leave	leave	VERB
ftr-320	969	97	the	the	DET
ftr-320	969	98	decision	decision	NOUN
ftr-320	969	99	regarding	regard	VERB
ftr-320	969	100	satisfaction	satisfaction	NOUN
ftr-320	969	101	of	of	ADP
ftr-320	969	102	the	the	DET
ftr-320	969	103	open	open	ADJ
ftr-320	969	104	space	space	NOUN
ftr-320	969	105	conservation	conservation	NOUN
ftr-320	969	106	purposes	purpose	NOUN
ftr-320	969	107	test	test	VERB
ftr-320	969	108	solely	solely	ADV
ftr-320	969	109	to	to	ADP
ftr-320	969	110	state	state	NOUN
ftr-320	969	111	or	or	CCONJ
ftr-320	969	112	local	local	ADJ
ftr-320	969	113	policy	policy	NOUN
ftr-320	969	114	.	.	PUNCT
ftr-320	970	1	rather	rather	ADV
ftr-320	970	2	,	,	PUNCT
ftr-320	970	3	section	section	NOUN
ftr-320	970	4	170(h	170(h	PROPN
ftr-320	970	5	)	)	PUNCT
ftr-320	970	6	requires	require	VERB
ftr-320	970	7	the	the	DET
ftr-320	970	8	donor	donor	NOUN
ftr-320	970	9	to	to	PART
ftr-320	970	10	separately	separately	ADV
ftr-320	970	11	establish	establish	VERB
ftr-320	970	12	that	that	SCONJ
ftr-320	970	13	the	the	DET
ftr-320	970	14	donation	donation	NOUN
ftr-320	970	15	―will	―will	AUX
ftr-320	970	16	yield	yield	VERB
ftr-320	970	17	a	a	DET
ftr-320	970	18	significant	significant	ADJ
ftr-320	970	19	public	public	ADJ
ftr-320	970	20	benefit,‖	benefit,‖	PROPN
ftr-320	970	21	and	and	CCONJ
ftr-320	970	22	congress	congress	PROPN
ftr-320	970	23	included	include	VERB
ftr-320	970	24	factors	factor	NOUN
ftr-320	970	25	to	to	PART
ftr-320	970	26	be	be	AUX
ftr-320	970	27	considered	consider	VERB
ftr-320	970	28	139	139	NUM
ftr-320	970	29	.	.	PUNCT
ftr-320	971	1	see	see	VERB
ftr-320	971	2	jill	jill	PROPN
ftr-320	971	3	r.	r.	PROPN
ftr-320	971	4	horwitz	horwitz	PROPN
ftr-320	971	5	&	&	CCONJ
ftr-320	971	6	marion	marion	PROPN
ftr-320	971	7	fremont	fremont	PROPN
ftr-320	971	8	-	-	PUNCT
ftr-320	971	9	smith	smith	PROPN
ftr-320	971	10	,	,	PUNCT
ftr-320	971	11	the	the	DET
ftr-320	971	12	common	common	ADJ
ftr-320	971	13	law	law	NOUN
ftr-320	971	14	power	power	NOUN
ftr-320	971	15	of	of	ADP
ftr-320	971	16	the	the	DET
ftr-320	971	17	legislature	legislature	NOUN
ftr-320	971	18	:	:	PUNCT
ftr-320	971	19	insurer	insurer	NOUN
ftr-320	971	20	conversions	conversion	NOUN
ftr-320	971	21	and	and	CCONJ
ftr-320	971	22	charitable	charitable	ADJ
ftr-320	971	23	funds	fund	NOUN
ftr-320	971	24	,	,	PUNCT
ftr-320	971	25	83	83	NUM
ftr-320	971	26	the	the	DET
ftr-320	971	27	millbank	millbank	PROPN
ftr-320	971	28	quarterly	quarterly	PROPN
ftr-320	971	29	225	225	NUM
ftr-320	971	30	(	(	PUNCT
ftr-320	971	31	2005	2005	NUM
ftr-320	971	32	)	)	PUNCT
ftr-320	971	33	,	,	PUNCT
ftr-320	971	34	http://www.law.umich.edu/centersand	http://www.law.umich.edu/centersand	PROPN
ftr-320	971	35	programs	program	NOUN
ftr-320	971	36	/	/	SYM
ftr-320	971	37	lawandeconomics	lawandeconomic	NOUN
ftr-320	971	38	/	/	SYM
ftr-320	971	39	abstracts/2007/	abstracts/2007/	NOUN
ftr-320	971	40	documents/07	documents/07	NOUN
ftr-320	971	41	-	-	PUNCT
ftr-320	971	42	013horwitz.pdf	013horwitz.pdf	NUM
ftr-320	971	43	.	.	PUNCT
ftr-320	972	1	state	state	NOUN
ftr-320	972	2	judges	judge	NOUN
ftr-320	972	3	are	be	AUX
ftr-320	972	4	not	not	PART
ftr-320	972	5	entirely	entirely	ADV
ftr-320	972	6	free	free	ADJ
ftr-320	972	7	from	from	ADP
ftr-320	972	8	the	the	DET
ftr-320	972	9	influence	influence	NOUN
ftr-320	972	10	of	of	ADP
ftr-320	972	11	politics	politic	NOUN
ftr-320	972	12	given	give	VERB
ftr-320	972	13	that	that	SCONJ
ftr-320	972	14	they	they	PRON
ftr-320	972	15	are	be	AUX
ftr-320	972	16	appointed	appoint	VERB
ftr-320	972	17	or	or	CCONJ
ftr-320	972	18	elected	elect	VERB
ftr-320	972	19	and	and	CCONJ
ftr-320	972	20	do	do	AUX
ftr-320	972	21	not	not	PART
ftr-320	972	22	serve	serve	VERB
ftr-320	972	23	for	for	ADP
ftr-320	972	24	life	life	NOUN
ftr-320	972	25	.	.	PUNCT
ftr-320	973	1	there	there	PRON
ftr-320	973	2	are	be	VERB
ftr-320	973	3	a	a	DET
ftr-320	973	4	number	number	NOUN
ftr-320	973	5	of	of	ADP
ftr-320	973	6	safeguards	safeguard	NOUN
ftr-320	973	7	,	,	PUNCT
ftr-320	973	8	however	however	ADV
ftr-320	973	9	,	,	PUNCT
ftr-320	973	10	that	that	PRON
ftr-320	973	11	help	help	VERB
ftr-320	973	12	to	to	PART
ftr-320	973	13	ensure	ensure	VERB
ftr-320	973	14	that	that	SCONJ
ftr-320	973	15	judges	judge	NOUN
ftr-320	973	16	maintain	maintain	VERB
ftr-320	973	17	independence	independence	NOUN
ftr-320	973	18	,	,	PUNCT
ftr-320	973	19	including	include	VERB
ftr-320	973	20	:	:	PUNCT
ftr-320	973	21	retention	retention	NOUN
ftr-320	973	22	reelections	reelection	NOUN
ftr-320	973	23	;	;	PUNCT
ftr-320	973	24	codes	code	NOUN
ftr-320	973	25	of	of	ADP
ftr-320	973	26	judicial	judicial	ADJ
ftr-320	973	27	conduct	conduct	NOUN
ftr-320	973	28	that	that	PRON
ftr-320	973	29	emphasize	emphasize	VERB
ftr-320	973	30	independence	independence	NOUN
ftr-320	973	31	,	,	PUNCT
ftr-320	973	32	impartiality	impartiality	NOUN
ftr-320	973	33	,	,	PUNCT
ftr-320	973	34	and	and	CCONJ
ftr-320	973	35	integrity	integrity	NOUN
ftr-320	973	36	;	;	PUNCT
ftr-320	973	37	judicial	judicial	ADJ
ftr-320	973	38	conduct	conduct	NOUN
ftr-320	973	39	boards	board	NOUN
ftr-320	973	40	that	that	PRON
ftr-320	973	41	investigate	investigate	VERB
ftr-320	973	42	and	and	CCONJ
ftr-320	973	43	prosecute	prosecute	VERB
ftr-320	973	44	judges	judge	NOUN
ftr-320	973	45	who	who	PRON
ftr-320	973	46	violate	violate	VERB
ftr-320	973	47	a	a	DET
ftr-320	973	48	code	code	NOUN
ftr-320	973	49	of	of	ADP
ftr-320	973	50	judicial	judicial	ADJ
ftr-320	973	51	conduct	conduct	NOUN
ftr-320	973	52	;	;	PUNCT
ftr-320	973	53	and	and	CCONJ
ftr-320	973	54	judges	judge	NOUN
ftr-320	973	55	‘	'	PUNCT
ftr-320	973	56	ability	ability	NOUN
ftr-320	973	57	to	to	PART
ftr-320	973	58	disqualify	disqualify	VERB
ftr-320	973	59	themselves	themselves	PRON
ftr-320	973	60	when	when	SCONJ
ftr-320	973	61	they	they	PRON
ftr-320	973	62	believe	believe	VERB
ftr-320	973	63	their	their	PRON
ftr-320	973	64	impartiality	impartiality	NOUN
ftr-320	973	65	may	may	AUX
ftr-320	973	66	be	be	AUX
ftr-320	973	67	subject	subject	ADJ
ftr-320	973	68	to	to	ADP
ftr-320	973	69	question	question	NOUN
ftr-320	973	70	.	.	PUNCT
ftr-320	974	1	140	140	X
ftr-320	974	2	.	.	PUNCT
ftr-320	975	1	see	see	VERB
ftr-320	975	2	supra	supra	PROPN
ftr-320	975	3	note	note	PROPN
ftr-320	975	4	112	112	NUM
ftr-320	975	5	.	.	PUNCT
ftr-320	976	1	see	see	VERB
ftr-320	976	2	also	also	ADV
ftr-320	976	3	,	,	PUNCT
ftr-320	976	4	e.g.	e.g.	ADV
ftr-320	976	5	,	,	PUNCT
ftr-320	976	6	cohen	cohen	PROPN
ftr-320	976	7	v.	v.	PROPN
ftr-320	976	8	city	city	PROPN
ftr-320	976	9	of	of	ADP
ftr-320	976	10	lynn	lynn	PROPN
ftr-320	976	11	,	,	PUNCT
ftr-320	976	12	598	598	NUM
ftr-320	976	13	n.e.2d	n.e.2d	NOUN
ftr-320	976	14	682	682	NUM
ftr-320	976	15	(	(	PUNCT
ftr-320	976	16	1992	1992	NUM
ftr-320	976	17	)	)	PUNCT
ftr-320	976	18	(	(	PUNCT
ftr-320	976	19	a	a	DET
ftr-320	976	20	city‘s	city‘s	ADJ
ftr-320	976	21	conveyance	conveyance	NOUN
ftr-320	976	22	to	to	ADP
ftr-320	976	23	a	a	DET
ftr-320	976	24	private	private	ADJ
ftr-320	976	25	developer	developer	NOUN
ftr-320	976	26	of	of	ADP
ftr-320	976	27	land	land	NOUN
ftr-320	976	28	previously	previously	ADV
ftr-320	976	29	deeded	deede	VERB
ftr-320	976	30	to	to	ADP
ftr-320	976	31	the	the	DET
ftr-320	976	32	city	city	NOUN
ftr-320	976	33	to	to	PART
ftr-320	976	34	be	be	AUX
ftr-320	976	35	used	use	VERB
ftr-320	976	36	―forever	―forever	ADP
ftr-320	976	37	for	for	ADP
ftr-320	976	38	park	park	NOUN
ftr-320	976	39	purposes‖	purposes‖	PROPN
ftr-320	976	40	was	be	AUX
ftr-320	976	41	invalidated	invalidated	ADJ
ftr-320	976	42	because	because	SCONJ
ftr-320	976	43	continuing	continue	VERB
ftr-320	976	44	to	to	PART
ftr-320	976	45	use	use	VERB
ftr-320	976	46	the	the	DET
ftr-320	976	47	land	land	NOUN
ftr-320	976	48	for	for	ADP
ftr-320	976	49	park	park	NOUN
ftr-320	976	50	purposes	purpose	NOUN
ftr-320	976	51	had	have	AUX
ftr-320	976	52	not	not	PART
ftr-320	976	53	become	become	VERB
ftr-320	976	54	impossible	impossible	ADJ
ftr-320	976	55	or	or	CCONJ
ftr-320	976	56	impracticable	impracticable	ADJ
ftr-320	976	57	)	)	PUNCT
ftr-320	976	58	.	.	PUNCT
ftr-320	977	1	141	141	NUM
ftr-320	977	2	.	.	PUNCT
ftr-320	977	3	i.r.c	i.r.c	NOUN
ftr-320	977	4	.	.	PUNCT
ftr-320	978	1	§	§	PROPN
ftr-320	978	2	170(h)(4)(a)(iii)(ii	170(h)(4)(a)(iii)(ii	NUM
ftr-320	978	3	)	)	PUNCT
ftr-320	978	4	.	.	PUNCT
ftr-320	979	1	142	142	NUM
ftr-320	979	2	.	.	PUNCT
ftr-320	980	1	s.	s.	PROPN
ftr-320	980	2	rep	rep	PROPN
ftr-320	980	3	.	.	PROPN
ftr-320	981	1	no	no	INTJ
ftr-320	981	2	.	.	NOUN
ftr-320	982	1	96	96	NUM
ftr-320	982	2	-	-	SYM
ftr-320	982	3	1007	1007	NUM
ftr-320	982	4	,	,	PUNCT
ftr-320	982	5	supra	supra	ADJ
ftr-320	982	6	note	note	NOUN
ftr-320	982	7	2	2	NUM
ftr-320	982	8	,	,	PUNCT
ftr-320	982	9	pt	pt	PROPN
ftr-320	982	10	.	.	PROPN
ftr-320	982	11	ii	ii	PROPN
ftr-320	982	12	,	,	PUNCT
ftr-320	982	13	at	at	ADP
ftr-320	982	14	11	11	NUM
ftr-320	982	15	(	(	PUNCT
ftr-320	982	16	1980	1980	NUM
ftr-320	982	17	)	)	PUNCT
ftr-320	982	18	,	,	PUNCT
ftr-320	982	19	reprinted	reprint	VERB
ftr-320	982	20	in	in	ADP
ftr-320	982	21	1980	1980	NUM
ftr-320	982	22	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	982	23	.	.	PUNCT
ftr-320	983	1	at	at	ADP
ftr-320	983	2	6747	6747	NUM
ftr-320	983	3	.	.	PUNCT
ftr-320	984	1	262	262	NUM
ftr-320	984	2	florida	florida	PROPN
ftr-320	984	3	tax	tax	NOUN
ftr-320	984	4	review	review	NOUN
ftr-320	984	5	[	[	X
ftr-320	984	6	vol	vol	NOUN
ftr-320	984	7	.	.	PUNCT
ftr-320	984	8	13:5	13:5	NUM
ftr-320	984	9	in	in	ADP
ftr-320	984	10	evaluating	evaluate	VERB
ftr-320	984	11	public	public	ADJ
ftr-320	984	12	benefit	benefit	NOUN
ftr-320	984	13	in	in	ADP
ftr-320	984	14	the	the	DET
ftr-320	984	15	committee	committee	NOUN
ftr-320	984	16	report	report	NOUN
ftr-320	984	17	accompanying	accompany	VERB
ftr-320	984	18	the	the	DET
ftr-320	984	19	legislation	legislation	NOUN
ftr-320	984	20	.	.	PUNCT
ftr-320	985	1	143	143	NUM
ftr-320	985	2	the	the	DET
ftr-320	985	3	regulations	regulation	NOUN
ftr-320	985	4	further	far	ADV
ftr-320	985	5	provide	provide	VERB
ftr-320	985	6	that	that	DET
ftr-320	985	7	acceptance	acceptance	NOUN
ftr-320	985	8	of	of	ADP
ftr-320	985	9	a	a	DET
ftr-320	985	10	conservation	conservation	NOUN
ftr-320	985	11	easement	easement	NOUN
ftr-320	985	12	by	by	ADP
ftr-320	985	13	an	an	DET
ftr-320	985	14	agency	agency	NOUN
ftr-320	985	15	of	of	ADP
ftr-320	985	16	a	a	DET
ftr-320	985	17	state	state	NOUN
ftr-320	985	18	or	or	CCONJ
ftr-320	985	19	local	local	ADJ
ftr-320	985	20	government	government	NOUN
ftr-320	985	21	only	only	ADV
ftr-320	985	22	―tends	―tend	VERB
ftr-320	985	23	to	to	PART
ftr-320	985	24	establish	establish	VERB
ftr-320	985	25	the	the	DET
ftr-320	985	26	requisite	requisite	NOUN
ftr-320	985	27	clearly	clearly	ADV
ftr-320	985	28	delineated	delineate	VERB
ftr-320	985	29	governmental	governmental	ADJ
ftr-320	985	30	policy	policy	NOUN
ftr-320	985	31	,	,	PUNCT
ftr-320	985	32	.	.	PUNCT
ftr-320	985	33	.	.	PUNCT
ftr-320	985	34	.	.	PUNCT
ftr-320	986	1	such	such	ADJ
ftr-320	986	2	acceptance	acceptance	NOUN
ftr-320	986	3	,	,	PUNCT
ftr-320	986	4	without	without	ADP
ftr-320	986	5	more	more	ADJ
ftr-320	986	6	,	,	PUNCT
ftr-320	986	7	is	be	AUX
ftr-320	986	8	not	not	PART
ftr-320	986	9	sufficient.‖	sufficient.‖	NOUN
ftr-320	986	10	144	144	NUM
ftr-320	986	11	the	the	DET
ftr-320	986	12	treasury	treasury	PROPN
ftr-320	986	13	department	department	NOUN
ftr-320	986	14	was	be	AUX
ftr-320	986	15	concerned	concern	VERB
ftr-320	986	16	that	that	SCONJ
ftr-320	986	17	,	,	PUNCT
ftr-320	986	18	while	while	SCONJ
ftr-320	986	19	some	some	DET
ftr-320	986	20	states	state	NOUN
ftr-320	986	21	and	and	CCONJ
ftr-320	986	22	localities	locality	NOUN
ftr-320	986	23	might	might	AUX
ftr-320	986	24	have	have	VERB
ftr-320	986	25	a	a	DET
ftr-320	986	26	rigorous	rigorous	ADJ
ftr-320	986	27	process	process	NOUN
ftr-320	986	28	for	for	ADP
ftr-320	986	29	review	review	NOUN
ftr-320	986	30	of	of	ADP
ftr-320	986	31	conservation	conservation	NOUN
ftr-320	986	32	easement	easement	NOUN
ftr-320	986	33	acquisitions	acquisition	NOUN
ftr-320	986	34	,	,	PUNCT
ftr-320	986	35	others	other	NOUN
ftr-320	986	36	may	may	AUX
ftr-320	986	37	have	have	VERB
ftr-320	986	38	no	no	DET
ftr-320	986	39	process	process	NOUN
ftr-320	986	40	at	at	ADV
ftr-320	986	41	all	all	ADV
ftr-320	986	42	,	,	PUNCT
ftr-320	986	43	or	or	CCONJ
ftr-320	986	44	political	political	ADJ
ftr-320	986	45	or	or	CCONJ
ftr-320	986	46	other	other	ADJ
ftr-320	986	47	factors	factor	NOUN
ftr-320	986	48	that	that	PRON
ftr-320	986	49	have	have	VERB
ftr-320	986	50	very	very	ADV
ftr-320	986	51	little	little	ADJ
ftr-320	986	52	to	to	PART
ftr-320	986	53	do	do	VERB
ftr-320	986	54	with	with	ADP
ftr-320	986	55	the	the	DET
ftr-320	986	56	conservation	conservation	NOUN
ftr-320	986	57	purposes	purpose	NOUN
ftr-320	986	58	of	of	ADP
ftr-320	986	59	the	the	DET
ftr-320	986	60	gift	gift	NOUN
ftr-320	986	61	might	might	AUX
ftr-320	986	62	influence	influence	VERB
ftr-320	986	63	the	the	DET
ftr-320	986	64	process	process	NOUN
ftr-320	986	65	.	.	PUNCT
ftr-320	987	1	145	145	NUM
ftr-320	987	2	accordingly	accordingly	ADV
ftr-320	987	3	,	,	PUNCT
ftr-320	987	4	the	the	DET
ftr-320	987	5	treasury	treasury	PROPN
ftr-320	987	6	department	department	NOUN
ftr-320	987	7	determined	determine	VERB
ftr-320	987	8	that	that	SCONJ
ftr-320	987	9	permitting	permit	VERB
ftr-320	987	10	a	a	DET
ftr-320	987	11	conservation	conservation	NOUN
ftr-320	987	12	easement	easement	NOUN
ftr-320	987	13	to	to	PART
ftr-320	987	14	qualify	qualify	VERB
ftr-320	987	15	under	under	ADP
ftr-320	987	16	section	section	NOUN
ftr-320	987	17	170(h	170(h	PROPN
ftr-320	987	18	)	)	PUNCT
ftr-320	987	19	based	base	VERB
ftr-320	987	20	solely	solely	ADV
ftr-320	987	21	on	on	ADP
ftr-320	987	22	an	an	DET
ftr-320	987	23	acceptance	acceptance	NOUN
ftr-320	987	24	by	by	ADP
ftr-320	987	25	a	a	DET
ftr-320	987	26	state	state	NOUN
ftr-320	987	27	or	or	CCONJ
ftr-320	987	28	local	local	ADJ
ftr-320	987	29	government	government	NOUN
ftr-320	987	30	agency	agency	NOUN
ftr-320	987	31	would	would	AUX
ftr-320	987	32	be	be	AUX
ftr-320	987	33	inappropriate	inappropriate	ADJ
ftr-320	987	34	because	because	SCONJ
ftr-320	987	35	such	such	ADJ
ftr-320	987	36	acceptance	acceptance	NOUN
ftr-320	987	37	might	might	AUX
ftr-320	987	38	mean	mean	VERB
ftr-320	987	39	nothing	nothing	PRON
ftr-320	987	40	at	at	ADV
ftr-320	987	41	all	all	ADV
ftr-320	987	42	.	.	PUNCT
ftr-320	988	1	146	146	NUM
ftr-320	988	2	these	these	DET
ftr-320	988	3	same	same	ADJ
ftr-320	988	4	concerns	concern	NOUN
ftr-320	988	5	obviously	obviously	ADV
ftr-320	988	6	apply	apply	VERB
ftr-320	988	7	in	in	ADP
ftr-320	988	8	the	the	DET
ftr-320	988	9	extinguishment	extinguishment	NOUN
ftr-320	988	10	context	context	NOUN
ftr-320	988	11	and	and	CCONJ
ftr-320	988	12	with	with	ADP
ftr-320	988	13	even	even	ADV
ftr-320	988	14	more	more	ADJ
ftr-320	988	15	force	force	NOUN
ftr-320	988	16	given	give	VERB
ftr-320	988	17	the	the	DET
ftr-320	988	18	economic	economic	ADJ
ftr-320	988	19	and	and	CCONJ
ftr-320	988	20	political	political	ADJ
ftr-320	988	21	pressures	pressure	NOUN
ftr-320	988	22	that	that	PRON
ftr-320	988	23	may	may	AUX
ftr-320	988	24	be	be	AUX
ftr-320	988	25	brought	bring	VERB
ftr-320	988	26	to	to	PART
ftr-320	988	27	bear	bear	VERB
ftr-320	988	28	to	to	PART
ftr-320	988	29	extinguish	extinguish	VERB
ftr-320	988	30	easements	easement	NOUN
ftr-320	988	31	.	.	PUNCT
ftr-320	989	1	147	147	NUM
ftr-320	989	2	143	143	NUM
ftr-320	989	3	.	.	PUNCT
ftr-320	989	4	i.r.c	i.r.c	NOUN
ftr-320	989	5	.	.	PUNCT
ftr-320	990	1	§	§	PROPN
ftr-320	990	2	170(h)(4)(a)(iii)(ii	170(h)(4)(a)(iii)(ii	NUM
ftr-320	990	3	)	)	PUNCT
ftr-320	990	4	;	;	PUNCT
ftr-320	990	5	s.	s.	PROPN
ftr-320	990	6	rep	rep	PROPN
ftr-320	990	7	.	.	PROPN
ftr-320	991	1	no	no	INTJ
ftr-320	991	2	.	.	NOUN
ftr-320	992	1	96	96	NUM
ftr-320	992	2	-	-	SYM
ftr-320	992	3	1007	1007	NUM
ftr-320	992	4	,	,	PUNCT
ftr-320	992	5	supra	supra	ADJ
ftr-320	992	6	note	note	NOUN
ftr-320	992	7	2	2	NUM
ftr-320	992	8	,	,	PUNCT
ftr-320	992	9	pt	pt	PROPN
ftr-320	992	10	.	.	PROPN
ftr-320	992	11	ii	ii	PROPN
ftr-320	992	12	,	,	PUNCT
ftr-320	992	13	at	at	ADP
ftr-320	992	14	11–12	11–12	NUM
ftr-320	992	15	,	,	PUNCT
ftr-320	992	16	reprinted	reprint	VERB
ftr-320	992	17	in	in	ADP
ftr-320	992	18	1980	1980	NUM
ftr-320	992	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	992	20	.	.	PUNCT
ftr-320	993	1	at	at	ADP
ftr-320	993	2	6746–47	6746–47	NOUN
ftr-320	993	3	.	.	PUNCT
ftr-320	994	1	144	144	NUM
ftr-320	994	2	.	.	PUNCT
ftr-320	994	3	reg	reg	PROPN
ftr-320	994	4	.	.	PUNCT
ftr-320	995	1	§	§	PROPN
ftr-320	995	2	1.170a-14(d)(4)(iii)(b	1.170a-14(d)(4)(iii)(b	NUM
ftr-320	995	3	)	)	PUNCT
ftr-320	995	4	.	.	PUNCT
ftr-320	996	1	145	145	NUM
ftr-320	996	2	.	.	PUNCT
ftr-320	997	1	see	see	VERB
ftr-320	997	2	small	small	ADJ
ftr-320	997	3	,	,	PUNCT
ftr-320	997	4	supra	supra	ADJ
ftr-320	997	5	note	note	NOUN
ftr-320	997	6	99	99	NUM
ftr-320	997	7	,	,	PUNCT
ftr-320	997	8	at	at	ADP
ftr-320	997	9	§	§	PROPN
ftr-320	997	10	8	8	NUM
ftr-320	997	11	,	,	PUNCT
ftr-320	997	12	8–5	8–5	NUM
ftr-320	997	13	.	.	PUNCT
ftr-320	997	14	146	146	NUM
ftr-320	997	15	.	.	PUNCT
ftr-320	998	1	see	see	VERB
ftr-320	998	2	i	i	PRON
ftr-320	998	3	d.	d.	PROPN
ftr-320	998	4	147	147	NUM
ftr-320	998	5	.	.	PUNCT
ftr-320	999	1	one	one	PRON
ftr-320	999	2	might	might	AUX
ftr-320	999	3	argue	argue	VERB
ftr-320	999	4	that	that	SCONJ
ftr-320	999	5	the	the	DET
ftr-320	999	6	judicial	judicial	ADJ
ftr-320	999	7	proceeding	proceeding	NOUN
ftr-320	999	8	requirement	requirement	NOUN
ftr-320	999	9	should	should	AUX
ftr-320	999	10	be	be	AUX
ftr-320	999	11	deemed	deem	VERB
ftr-320	999	12	satisfied	satisfied	ADJ
ftr-320	999	13	if	if	SCONJ
ftr-320	999	14	the	the	DET
ftr-320	999	15	decision	decision	NOUN
ftr-320	999	16	to	to	PART
ftr-320	999	17	extinguish	extinguish	VERB
ftr-320	999	18	a	a	DET
ftr-320	999	19	conservation	conservation	NOUN
ftr-320	999	20	easement	easement	NOUN
ftr-320	999	21	is	be	AUX
ftr-320	999	22	made	make	VERB
ftr-320	999	23	by	by	ADP
ftr-320	999	24	a	a	DET
ftr-320	999	25	state	state	NOUN
ftr-320	999	26	or	or	CCONJ
ftr-320	999	27	local	local	ADJ
ftr-320	999	28	official	official	NOUN
ftr-320	999	29	or	or	CCONJ
ftr-320	999	30	board	board	NOUN
ftr-320	999	31	,	,	PUNCT
ftr-320	999	32	but	but	CCONJ
ftr-320	999	33	is	be	AUX
ftr-320	999	34	subject	subject	ADJ
ftr-320	999	35	to	to	ADP
ftr-320	999	36	judicial	judicial	ADJ
ftr-320	999	37	review	review	NOUN
ftr-320	999	38	.	.	PUNCT
ftr-320	1000	1	that	that	PRON
ftr-320	1000	2	is	be	AUX
ftr-320	1000	3	not	not	PART
ftr-320	1000	4	what	what	PRON
ftr-320	1000	5	the	the	DET
ftr-320	1000	6	extinguishment	extinguishment	NOUN
ftr-320	1000	7	regulation	regulation	NOUN
ftr-320	1000	8	provides	provide	VERB
ftr-320	1000	9	,	,	PUNCT
ftr-320	1000	10	however	however	ADV
ftr-320	1000	11	,	,	PUNCT
ftr-320	1000	12	and	and	CCONJ
ftr-320	1000	13	there	there	PRON
ftr-320	1000	14	is	be	VERB
ftr-320	1000	15	no	no	DET
ftr-320	1000	16	guarantee	guarantee	NOUN
ftr-320	1000	17	that	that	SCONJ
ftr-320	1000	18	such	such	DET
ftr-320	1000	19	a	a	DET
ftr-320	1000	20	two	two	NUM
ftr-320	1000	21	-	-	PUNCT
ftr-320	1000	22	tiered	tiere	VERB
ftr-320	1000	23	process	process	NOUN
ftr-320	1000	24	would	would	AUX
ftr-320	1000	25	be	be	AUX
ftr-320	1000	26	as	as	ADV
ftr-320	1000	27	efficient	efficient	ADJ
ftr-320	1000	28	or	or	CCONJ
ftr-320	1000	29	effective	effective	ADJ
ftr-320	1000	30	in	in	ADP
ftr-320	1000	31	protecting	protect	VERB
ftr-320	1000	32	the	the	DET
ftr-320	1000	33	federal	federal	ADJ
ftr-320	1000	34	investment	investment	NOUN
ftr-320	1000	35	as	as	ADP
ftr-320	1000	36	the	the	DET
ftr-320	1000	37	process	process	NOUN
ftr-320	1000	38	set	set	VERB
ftr-320	1000	39	forth	forth	ADP
ftr-320	1000	40	in	in	ADP
ftr-320	1000	41	the	the	DET
ftr-320	1000	42	regulation	regulation	NOUN
ftr-320	1000	43	,	,	PUNCT
ftr-320	1000	44	particularly	particularly	ADV
ftr-320	1000	45	given	give	VERB
ftr-320	1000	46	that	that	SCONJ
ftr-320	1000	47	the	the	DET
ftr-320	1000	48	extinguishment	extinguishment	NOUN
ftr-320	1000	49	of	of	ADP
ftr-320	1000	50	tax	tax	NOUN
ftr-320	1000	51	-	-	PUNCT
ftr-320	1000	52	deductible	deductible	ADJ
ftr-320	1000	53	conservation	conservation	NOUN
ftr-320	1000	54	easements	easement	NOUN
ftr-320	1000	55	should	should	AUX
ftr-320	1000	56	be	be	AUX
ftr-320	1000	57	a	a	DET
ftr-320	1000	58	rare	rare	ADJ
ftr-320	1000	59	occurrence	occurrence	NOUN
ftr-320	1000	60	.	.	PUNCT
ftr-320	1001	1	moreover	moreover	ADV
ftr-320	1001	2	,	,	PUNCT
ftr-320	1001	3	significant	significant	ADJ
ftr-320	1001	4	questions	question	NOUN
ftr-320	1001	5	regarding	regard	VERB
ftr-320	1001	6	any	any	DET
ftr-320	1001	7	such	such	ADJ
ftr-320	1001	8	appeals	appeal	NOUN
ftr-320	1001	9	process	process	NOUN
ftr-320	1001	10	would	would	AUX
ftr-320	1001	11	arise	arise	VERB
ftr-320	1001	12	.	.	PUNCT
ftr-320	1002	1	for	for	ADP
ftr-320	1002	2	example	example	NOUN
ftr-320	1002	3	,	,	PUNCT
ftr-320	1002	4	who	who	PRON
ftr-320	1002	5	would	would	AUX
ftr-320	1002	6	have	have	AUX
ftr-320	1002	7	standing	stand	VERB
ftr-320	1002	8	to	to	PART
ftr-320	1002	9	seek	seek	VERB
ftr-320	1002	10	judicial	judicial	ADJ
ftr-320	1002	11	review	review	NOUN
ftr-320	1002	12	of	of	ADP
ftr-320	1002	13	the	the	DET
ftr-320	1002	14	decision	decision	NOUN
ftr-320	1002	15	by	by	ADP
ftr-320	1002	16	a	a	DET
ftr-320	1002	17	state	state	NOUN
ftr-320	1002	18	or	or	CCONJ
ftr-320	1002	19	local	local	ADJ
ftr-320	1002	20	official	official	NOUN
ftr-320	1002	21	or	or	CCONJ
ftr-320	1002	22	board	board	NOUN
ftr-320	1002	23	to	to	PART
ftr-320	1002	24	extinguish	extinguish	VERB
ftr-320	1002	25	an	an	DET
ftr-320	1002	26	easement	easement	NOUN
ftr-320	1002	27	?	?	PUNCT
ftr-320	1003	1	what	what	DET
ftr-320	1003	2	period	period	NOUN
ftr-320	1003	3	of	of	ADP
ftr-320	1003	4	time	time	NOUN
ftr-320	1003	5	would	would	AUX
ftr-320	1003	6	be	be	AUX
ftr-320	1003	7	granted	grant	VERB
ftr-320	1003	8	to	to	PART
ftr-320	1003	9	seek	seek	VERB
ftr-320	1003	10	such	such	ADJ
ftr-320	1003	11	review	review	NOUN
ftr-320	1003	12	?	?	PUNCT
ftr-320	1004	1	what	what	PRON
ftr-320	1004	2	standard	standard	NOUN
ftr-320	1004	3	of	of	ADP
ftr-320	1004	4	review	review	NOUN
ftr-320	1004	5	would	would	AUX
ftr-320	1004	6	be	be	AUX
ftr-320	1004	7	imposed	impose	VERB
ftr-320	1004	8	on	on	ADP
ftr-320	1004	9	the	the	DET
ftr-320	1004	10	court	court	NOUN
ftr-320	1004	11	?	?	PUNCT
ftr-320	1005	1	if	if	SCONJ
ftr-320	1005	2	few	few	ADJ
ftr-320	1005	3	persons	person	NOUN
ftr-320	1005	4	are	be	AUX
ftr-320	1005	5	entitled	entitle	VERB
ftr-320	1005	6	to	to	PART
ftr-320	1005	7	bring	bring	VERB
ftr-320	1005	8	such	such	DET
ftr-320	1005	9	an	an	DET
ftr-320	1005	10	appeal	appeal	NOUN
ftr-320	1005	11	,	,	PUNCT
ftr-320	1005	12	or	or	CCONJ
ftr-320	1005	13	the	the	DET
ftr-320	1005	14	period	period	NOUN
ftr-320	1005	15	of	of	ADP
ftr-320	1005	16	time	time	NOUN
ftr-320	1005	17	within	within	ADP
ftr-320	1005	18	which	which	PRON
ftr-320	1005	19	to	to	PART
ftr-320	1005	20	bring	bring	VERB
ftr-320	1005	21	the	the	DET
ftr-320	1005	22	appeal	appeal	NOUN
ftr-320	1005	23	is	be	AUX
ftr-320	1005	24	short	short	ADJ
ftr-320	1005	25	,	,	PUNCT
ftr-320	1005	26	then	then	ADV
ftr-320	1005	27	appeals	appeal	NOUN
ftr-320	1005	28	would	would	AUX
ftr-320	1005	29	be	be	AUX
ftr-320	1005	30	unlikely	unlikely	ADJ
ftr-320	1005	31	,	,	PUNCT
ftr-320	1005	32	even	even	ADV
ftr-320	1005	33	if	if	SCONJ
ftr-320	1005	34	the	the	DET
ftr-320	1005	35	decision	decision	NOUN
ftr-320	1005	36	to	to	PART
ftr-320	1005	37	terminate	terminate	VERB
ftr-320	1005	38	the	the	DET
ftr-320	1005	39	easement	easement	NOUN
ftr-320	1005	40	is	be	AUX
ftr-320	1005	41	without	without	ADP
ftr-320	1005	42	merit	merit	NOUN
ftr-320	1005	43	.	.	PUNCT
ftr-320	1006	1	and	and	CCONJ
ftr-320	1006	2	if	if	SCONJ
ftr-320	1006	3	a	a	DET
ftr-320	1006	4	court	court	NOUN
ftr-320	1006	5	could	could	AUX
ftr-320	1006	6	reverse	reverse	VERB
ftr-320	1006	7	the	the	DET
ftr-320	1006	8	decision	decision	NOUN
ftr-320	1006	9	only	only	ADV
ftr-320	1006	10	if	if	SCONJ
ftr-320	1006	11	there	there	PRON
ftr-320	1006	12	has	have	AUX
ftr-320	1006	13	been	be	AUX
ftr-320	1006	14	an	an	DET
ftr-320	1006	15	abuse	abuse	NOUN
ftr-320	1006	16	of	of	ADP
ftr-320	1006	17	discretion	discretion	NOUN
ftr-320	1006	18	or	or	CCONJ
ftr-320	1006	19	clear	clear	ADJ
ftr-320	1006	20	error	error	NOUN
ftr-320	1006	21	of	of	ADP
ftr-320	1006	22	law	law	NOUN
ftr-320	1006	23	(	(	PUNCT
ftr-320	1006	24	or	or	CCONJ
ftr-320	1006	25	pursuant	pursuant	ADJ
ftr-320	1006	26	to	to	ADP
ftr-320	1006	27	some	some	DET
ftr-320	1006	28	similarly	similarly	ADV
ftr-320	1006	29	demanding	demand	VERB
ftr-320	1006	30	standard	standard	NOUN
ftr-320	1006	31	)	)	PUNCT
ftr-320	1006	32	,	,	PUNCT
ftr-320	1006	33	the	the	DET
ftr-320	1006	34	court	court	NOUN
ftr-320	1006	35	would	would	AUX
ftr-320	1006	36	not	not	PART
ftr-320	1006	37	exercise	exercise	VERB
ftr-320	1006	38	independent	independent	ADJ
ftr-320	1006	39	review	review	NOUN
ftr-320	1006	40	as	as	SCONJ
ftr-320	1006	41	the	the	DET
ftr-320	1006	42	drafters	drafter	NOUN
ftr-320	1006	43	of	of	ADP
ftr-320	1006	44	the	the	DET
ftr-320	1006	45	regulations	regulation	NOUN
ftr-320	1006	46	contemplated	contemplate	VERB
ftr-320	1006	47	,	,	PUNCT
ftr-320	1006	48	and	and	CCONJ
ftr-320	1006	49	reversals	reversal	NOUN
ftr-320	1006	50	would	would	AUX
ftr-320	1006	51	be	be	AUX
ftr-320	1006	52	unlikely	unlikely	ADJ
ftr-320	1006	53	.	.	PUNCT
ftr-320	1007	1	there	there	PRON
ftr-320	1007	2	also	also	ADV
ftr-320	1007	3	would	would	AUX
ftr-320	1007	4	be	be	AUX
ftr-320	1007	5	no	no	DET
ftr-320	1007	6	assurance	assurance	NOUN
ftr-320	1007	7	of	of	ADP
ftr-320	1007	8	consistent	consistent	ADJ
ftr-320	1007	9	protection	protection	NOUN
ftr-320	1007	10	of	of	ADP
ftr-320	1007	11	the	the	DET
ftr-320	1007	12	easements	easement	NOUN
ftr-320	1007	13	or	or	CCONJ
ftr-320	1007	14	equitable	equitable	ADJ
ftr-320	1007	15	treatment	treatment	NOUN
ftr-320	1007	16	of	of	ADP
ftr-320	1007	17	donors	donor	NOUN
ftr-320	1007	18	and	and	CCONJ
ftr-320	1007	19	subsequent	subsequent	ADJ
ftr-320	1007	20	landowners	landowner	NOUN
ftr-320	1007	21	if	if	SCONJ
ftr-320	1007	22	the	the	DET
ftr-320	1007	23	various	various	ADJ
ftr-320	1007	24	elements	element	NOUN
ftr-320	1007	25	of	of	ADP
ftr-320	1007	26	the	the	DET
ftr-320	1007	27	decision	decision	NOUN
ftr-320	1007	28	-	-	PUNCT
ftr-320	1007	29	making	make	VERB
ftr-320	1007	30	and	and	CCONJ
ftr-320	1007	31	judicial	judicial	ADJ
ftr-320	1007	32	review	review	NOUN
ftr-320	1007	33	processes	process	NOUN
ftr-320	1007	34	varied	varied	ADJ
ftr-320	1007	35	from	from	ADP
ftr-320	1007	36	state	state	NOUN
ftr-320	1007	37	to	to	ADP
ftr-320	1007	38	state	state	NOUN
ftr-320	1007	39	and	and	CCONJ
ftr-320	1007	40	program	program	NOUN
ftr-320	1007	41	to	to	PART
ftr-320	1007	42	program	program	VERB
ftr-320	1007	43	,	,	PUNCT
ftr-320	1007	44	as	as	SCONJ
ftr-320	1007	45	they	they	PRON
ftr-320	1007	46	inevitably	inevitably	ADV
ftr-320	1007	47	would	would	AUX
ftr-320	1007	48	.	.	PUNCT
ftr-320	1008	1	2012	2012	NUM
ftr-320	1008	2	]	]	PUNCT
ftr-320	1008	3	tax	tax	NOUN
ftr-320	1008	4	-	-	PUNCT
ftr-320	1008	5	deductible	deductible	ADJ
ftr-320	1008	6	conservation	conservation	NOUN
ftr-320	1008	7	easements	easement	NOUN
ftr-320	1008	8	263	263	NUM
ftr-320	1008	9	b.	b.	PROPN
ftr-320	1008	10	high	high	PROPN
ftr-320	1008	11	standard	standard	PROPN
ftr-320	1008	12	the	the	DET
ftr-320	1008	13	extinguishment	extinguishment	NOUN
ftr-320	1008	14	regulation	regulation	NOUN
ftr-320	1008	15	contemplates	contemplate	VERB
ftr-320	1008	16	that	that	SCONJ
ftr-320	1008	17	tax	tax	NOUN
ftr-320	1008	18	-	-	PUNCT
ftr-320	1008	19	deductible	deductible	ADJ
ftr-320	1008	20	conservation	conservation	NOUN
ftr-320	1008	21	easements	easement	NOUN
ftr-320	1008	22	will	will	AUX
ftr-320	1008	23	be	be	AUX
ftr-320	1008	24	extinguished	extinguish	VERB
ftr-320	1008	25	only	only	ADV
ftr-320	1008	26	if	if	SCONJ
ftr-320	1008	27	it	it	PRON
ftr-320	1008	28	is	be	AUX
ftr-320	1008	29	established	establish	VERB
ftr-320	1008	30	that	that	SCONJ
ftr-320	1008	31	continued	continue	VERB
ftr-320	1008	32	use	use	NOUN
ftr-320	1008	33	of	of	ADP
ftr-320	1008	34	the	the	DET
ftr-320	1008	35	subject	subject	ADJ
ftr-320	1008	36	property	property	NOUN
ftr-320	1008	37	for	for	ADP
ftr-320	1008	38	conservation	conservation	NOUN
ftr-320	1008	39	purposes	purpose	NOUN
ftr-320	1008	40	has	have	AUX
ftr-320	1008	41	become	become	VERB
ftr-320	1008	42	impossible	impossible	ADJ
ftr-320	1008	43	or	or	CCONJ
ftr-320	1008	44	impractical	impractical	ADJ
ftr-320	1008	45	due	due	ADJ
ftr-320	1008	46	to	to	ADP
ftr-320	1008	47	an	an	DET
ftr-320	1008	48	unexpected	unexpected	ADJ
ftr-320	1008	49	change	change	NOUN
ftr-320	1008	50	in	in	ADP
ftr-320	1008	51	conditions	condition	NOUN
ftr-320	1008	52	.	.	PUNCT
ftr-320	1009	1	as	as	SCONJ
ftr-320	1009	2	previously	previously	ADV
ftr-320	1009	3	noted	note	VERB
ftr-320	1009	4	,	,	PUNCT
ftr-320	1009	5	this	this	DET
ftr-320	1009	6	standard	standard	NOUN
ftr-320	1009	7	provides	provide	VERB
ftr-320	1009	8	as	as	ADV
ftr-320	1009	9	close	close	ADV
ftr-320	1009	10	to	to	ADP
ftr-320	1009	11	perpetual	perpetual	ADJ
ftr-320	1009	12	protection	protection	NOUN
ftr-320	1009	13	of	of	ADP
ftr-320	1009	14	the	the	DET
ftr-320	1009	15	purpose	purpose	NOUN
ftr-320	1009	16	of	of	ADP
ftr-320	1009	17	a	a	DET
ftr-320	1009	18	charitable	charitable	ADJ
ftr-320	1009	19	gift	gift	NOUN
ftr-320	1009	20	as	as	SCONJ
ftr-320	1009	21	one	one	PRON
ftr-320	1009	22	can	can	AUX
ftr-320	1009	23	obtain	obtain	VERB
ftr-320	1009	24	under	under	ADP
ftr-320	1009	25	existing	exist	VERB
ftr-320	1009	26	u.s	u.s	PROPN
ftr-320	1009	27	.	.	PROPN
ftr-320	1009	28	law	law	NOUN
ftr-320	1009	29	.	.	PUNCT
ftr-320	1010	1	the	the	DET
ftr-320	1010	2	standard	standard	NOUN
ftr-320	1010	3	,	,	PUNCT
ftr-320	1010	4	properly	properly	ADV
ftr-320	1010	5	applied	apply	VERB
ftr-320	1010	6	,	,	PUNCT
ftr-320	1010	7	should	should	AUX
ftr-320	1010	8	protect	protect	VERB
ftr-320	1010	9	conservation	conservation	NOUN
ftr-320	1010	10	easements	easement	NOUN
ftr-320	1010	11	from	from	ADP
ftr-320	1010	12	being	be	AUX
ftr-320	1010	13	extinguished	extinguish	VERB
ftr-320	1010	14	to	to	PART
ftr-320	1010	15	satisfy	satisfy	VERB
ftr-320	1010	16	short	short	ADJ
ftr-320	1010	17	-	-	PUNCT
ftr-320	1010	18	term	term	NOUN
ftr-320	1010	19	state	state	NOUN
ftr-320	1010	20	and	and	CCONJ
ftr-320	1010	21	local	local	ADJ
ftr-320	1010	22	political	political	ADJ
ftr-320	1010	23	,	,	PUNCT
ftr-320	1010	24	economic	economic	ADJ
ftr-320	1010	25	,	,	PUNCT
ftr-320	1010	26	and	and	CCONJ
ftr-320	1010	27	development	development	NOUN
ftr-320	1010	28	interests	interest	NOUN
ftr-320	1010	29	.	.	PUNCT
ftr-320	1011	1	148	148	NUM
ftr-320	1011	2	some	some	PRON
ftr-320	1011	3	might	might	AUX
ftr-320	1011	4	be	be	AUX
ftr-320	1011	5	concerned	concern	VERB
ftr-320	1011	6	that	that	SCONJ
ftr-320	1011	7	the	the	DET
ftr-320	1011	8	high	high	ADJ
ftr-320	1011	9	standard	standard	NOUN
ftr-320	1011	10	for	for	ADP
ftr-320	1011	11	extinguishment	extinguishment	NOUN
ftr-320	1011	12	will	will	AUX
ftr-320	1011	13	mean	mean	VERB
ftr-320	1011	14	that	that	SCONJ
ftr-320	1011	15	projects	project	NOUN
ftr-320	1011	16	of	of	ADP
ftr-320	1011	17	great	great	ADJ
ftr-320	1011	18	importance	importance	NOUN
ftr-320	1011	19	to	to	ADP
ftr-320	1011	20	the	the	DET
ftr-320	1011	21	public	public	NOUN
ftr-320	1011	22	(	(	PUNCT
ftr-320	1011	23	such	such	ADJ
ftr-320	1011	24	as	as	ADP
ftr-320	1011	25	construction	construction	NOUN
ftr-320	1011	26	of	of	ADP
ftr-320	1011	27	highways	highway	NOUN
ftr-320	1011	28	or	or	CCONJ
ftr-320	1011	29	electric	electric	ADJ
ftr-320	1011	30	transmission	transmission	NOUN
ftr-320	1011	31	towers	tower	NOUN
ftr-320	1011	32	and	and	CCONJ
ftr-320	1011	33	lines	line	NOUN
ftr-320	1011	34	)	)	PUNCT
ftr-320	1011	35	could	could	AUX
ftr-320	1011	36	be	be	AUX
ftr-320	1011	37	hindered	hinder	VERB
ftr-320	1011	38	or	or	CCONJ
ftr-320	1011	39	precluded	preclude	VERB
ftr-320	1011	40	by	by	ADP
ftr-320	1011	41	the	the	DET
ftr-320	1011	42	existence	existence	NOUN
ftr-320	1011	43	of	of	ADP
ftr-320	1011	44	conservation	conservation	NOUN
ftr-320	1011	45	easements	easement	NOUN
ftr-320	1011	46	.	.	PUNCT
ftr-320	1012	1	that	that	DET
ftr-320	1012	2	concern	concern	NOUN
ftr-320	1012	3	would	would	AUX
ftr-320	1012	4	be	be	AUX
ftr-320	1012	5	unfounded	unfounded	ADJ
ftr-320	1012	6	.	.	PUNCT
ftr-320	1013	1	when	when	SCONJ
ftr-320	1013	2	the	the	DET
ftr-320	1013	3	best	good	ADJ
ftr-320	1013	4	place	place	NOUN
ftr-320	1013	5	to	to	PART
ftr-320	1013	6	locate	locate	VERB
ftr-320	1013	7	a	a	DET
ftr-320	1013	8	public	public	ADJ
ftr-320	1013	9	works	work	NOUN
ftr-320	1013	10	project	project	NOUN
ftr-320	1013	11	is	be	AUX
ftr-320	1013	12	on	on	ADP
ftr-320	1013	13	land	land	NOUN
ftr-320	1013	14	that	that	PRON
ftr-320	1013	15	is	be	AUX
ftr-320	1013	16	protected	protect	VERB
ftr-320	1013	17	because	because	SCONJ
ftr-320	1013	18	it	it	PRON
ftr-320	1013	19	has	have	AUX
ftr-320	1013	20	unique	unique	ADJ
ftr-320	1013	21	or	or	CCONJ
ftr-320	1013	22	otherwise	otherwise	ADV
ftr-320	1013	23	significant	significant	ADJ
ftr-320	1013	24	conservation	conservation	NOUN
ftr-320	1013	25	values	value	NOUN
ftr-320	1013	26	,	,	PUNCT
ftr-320	1013	27	the	the	DET
ftr-320	1013	28	government	government	NOUN
ftr-320	1013	29	has	have	AUX
ftr-320	1013	30	recourse	recourse	VERB
ftr-320	1013	31	to	to	ADP
ftr-320	1013	32	its	its	PRON
ftr-320	1013	33	power	power	NOUN
ftr-320	1013	34	of	of	ADP
ftr-320	1013	35	eminent	eminent	ADJ
ftr-320	1013	36	domain	domain	NOUN
ftr-320	1013	37	and	and	CCONJ
ftr-320	1013	38	can	can	AUX
ftr-320	1013	39	institute	institute	VERB
ftr-320	1013	40	condemnation	condemnation	NOUN
ftr-320	1013	41	proceedings	proceeding	NOUN
ftr-320	1013	42	with	with	ADP
ftr-320	1013	43	respect	respect	NOUN
ftr-320	1013	44	to	to	ADP
ftr-320	1013	45	both	both	DET
ftr-320	1013	46	the	the	DET
ftr-320	1013	47	subject	subject	ADJ
ftr-320	1013	48	land	land	NOUN
ftr-320	1013	49	and	and	CCONJ
ftr-320	1013	50	the	the	DET
ftr-320	1013	51	easement	easement	NOUN
ftr-320	1013	52	.	.	PUNCT
ftr-320	1014	1	c.	c.	PROPN
ftr-320	1014	2	holder	holder	PROPN
ftr-320	1014	3	’s	’s	PART
ftr-320	1014	4	share	share	NOUN
ftr-320	1014	5	of	of	ADP
ftr-320	1014	6	proceeds	proceed	VERB
ftr-320	1014	7	the	the	DET
ftr-320	1014	8	proceeds	proceed	NOUN
ftr-320	1014	9	regulation	regulation	NOUN
ftr-320	1014	10	provides	provide	VERB
ftr-320	1014	11	that	that	SCONJ
ftr-320	1014	12	,	,	PUNCT
ftr-320	1014	13	at	at	ADP
ftr-320	1014	14	the	the	DET
ftr-320	1014	15	time	time	NOUN
ftr-320	1014	16	of	of	ADP
ftr-320	1014	17	the	the	DET
ftr-320	1014	18	donation	donation	NOUN
ftr-320	1014	19	of	of	ADP
ftr-320	1014	20	a	a	DET
ftr-320	1014	21	conservation	conservation	NOUN
ftr-320	1014	22	easement	easement	NOUN
ftr-320	1014	23	,	,	PUNCT
ftr-320	1014	24	the	the	DET
ftr-320	1014	25	donor	donor	NOUN
ftr-320	1014	26	must	must	AUX
ftr-320	1014	27	agree	agree	VERB
ftr-320	1014	28	that	that	SCONJ
ftr-320	1014	29	the	the	DET
ftr-320	1014	30	donation	donation	NOUN
ftr-320	1014	31	gives	give	VERB
ftr-320	1014	32	rise	rise	NOUN
ftr-320	1014	33	to	to	ADP
ftr-320	1014	34	a	a	DET
ftr-320	1014	35	property	property	NOUN
ftr-320	1014	36	right	right	NOUN
ftr-320	1014	37	,	,	PUNCT
ftr-320	1014	38	immediately	immediately	ADV
ftr-320	1014	39	vested	vest	VERB
ftr-320	1014	40	in	in	ADP
ftr-320	1014	41	the	the	DET
ftr-320	1014	42	donee	donee	NOUN
ftr-320	1014	43	,	,	PUNCT
ftr-320	1014	44	with	with	ADP
ftr-320	1014	45	a	a	DET
ftr-320	1014	46	fair	fair	ADJ
ftr-320	1014	47	market	market	NOUN
ftr-320	1014	48	value	value	NOUN
ftr-320	1014	49	that	that	PRON
ftr-320	1014	50	is	be	AUX
ftr-320	1014	51	at	at	ADP
ftr-320	1014	52	least	least	ADJ
ftr-320	1014	53	equal	equal	ADJ
ftr-320	1014	54	to	to	ADP
ftr-320	1014	55	the	the	DET
ftr-320	1014	56	proportionate	proportionate	ADJ
ftr-320	1014	57	value	value	NOUN
ftr-320	1014	58	that	that	PRON
ftr-320	1014	59	the	the	DET
ftr-320	1014	60	easement	easement	NOUN
ftr-320	1014	61	,	,	PUNCT
ftr-320	1014	62	at	at	ADP
ftr-320	1014	63	the	the	DET
ftr-320	1014	64	time	time	NOUN
ftr-320	1014	65	of	of	ADP
ftr-320	1014	66	the	the	DET
ftr-320	1014	67	gift	gift	NOUN
ftr-320	1014	68	,	,	PUNCT
ftr-320	1014	69	bears	bear	VERB
ftr-320	1014	70	to	to	ADP
ftr-320	1014	71	the	the	DET
ftr-320	1014	72	value	value	NOUN
ftr-320	1014	73	of	of	ADP
ftr-320	1014	74	the	the	DET
ftr-320	1014	75	property	property	NOUN
ftr-320	1014	76	as	as	ADP
ftr-320	1014	77	a	a	DET
ftr-320	1014	78	whole	whole	NOUN
ftr-320	1014	79	at	at	ADP
ftr-320	1014	80	that	that	DET
ftr-320	1014	81	time	time	NOUN
ftr-320	1014	82	.	.	PUNCT
ftr-320	1015	1	149	149	NUM
ftr-320	1015	2	that	that	DET
ftr-320	1015	3	proportionate	proportionate	ADJ
ftr-320	1015	4	value	value	NOUN
ftr-320	1015	5	,	,	PUNCT
ftr-320	1015	6	which	which	PRON
ftr-320	1015	7	is	be	AUX
ftr-320	1015	8	generally	generally	ADV
ftr-320	1015	9	expressed	express	VERB
ftr-320	1015	10	as	as	ADP
ftr-320	1015	11	a	a	DET
ftr-320	1015	12	percentage	percentage	NOUN
ftr-320	1015	13	,	,	PUNCT
ftr-320	1015	14	must	must	AUX
ftr-320	1015	15	remain	remain	VERB
ftr-320	1015	16	constant	constant	ADJ
ftr-320	1015	17	.	.	PUNCT
ftr-320	1016	1	150	150	NUM
ftr-320	1016	2	and	and	CCONJ
ftr-320	1016	3	when	when	SCONJ
ftr-320	1016	4	a	a	DET
ftr-320	1016	5	change	change	NOUN
ftr-320	1016	6	in	in	ADP
ftr-320	1016	7	conditions	condition	NOUN
ftr-320	1016	8	gives	give	VERB
ftr-320	1016	9	rise	rise	NOUN
ftr-320	1016	10	to	to	ADP
ftr-320	1016	11	the	the	DET
ftr-320	1016	12	extinguishment	extinguishment	NOUN
ftr-320	1016	13	of	of	ADP
ftr-320	1016	14	a	a	DET
ftr-320	1016	15	conservation	conservation	NOUN
ftr-320	1016	16	easement	easement	NOUN
ftr-320	1016	17	as	as	SCONJ
ftr-320	1016	18	provided	provide	VERB
ftr-320	1016	19	in	in	ADP
ftr-320	1016	20	the	the	DET
ftr-320	1016	21	extinguishment	extinguishment	NOUN
ftr-320	1016	22	regulation	regulation	NOUN
ftr-320	1016	23	,	,	PUNCT
ftr-320	1016	24	the	the	DET
ftr-320	1016	25	donee	donee	NOUN
ftr-320	1016	26	,	,	PUNCT
ftr-320	1016	27	on	on	ADP
ftr-320	1016	28	a	a	DET
ftr-320	1016	29	subsequent	subsequent	ADJ
ftr-320	1016	30	sale	sale	NOUN
ftr-320	1016	31	,	,	PUNCT
ftr-320	1016	32	exchange	exchange	NOUN
ftr-320	1016	33	,	,	PUNCT
ftr-320	1016	34	or	or	CCONJ
ftr-320	1016	35	involuntary	involuntary	ADJ
ftr-320	1016	36	conversion	conversion	NOUN
ftr-320	1016	37	of	of	ADP
ftr-320	1016	38	the	the	DET
ftr-320	1016	39	subject	subject	NOUN
ftr-320	1016	40	property	property	NOUN
ftr-320	1016	41	,	,	PUNCT
ftr-320	1016	42	must	must	AUX
ftr-320	1016	43	be	be	AUX
ftr-320	1016	44	entitled	entitle	VERB
ftr-320	1016	45	to	to	ADP
ftr-320	1016	46	a	a	DET
ftr-320	1016	47	portion	portion	NOUN
ftr-320	1016	48	of	of	ADP
ftr-320	1016	49	the	the	DET
ftr-320	1016	50	proceeds	proceed	NOUN
ftr-320	1016	51	at	at	ADP
ftr-320	1016	52	least	least	ADJ
ftr-320	1016	53	equal	equal	ADJ
ftr-320	1016	54	to	to	ADP
ftr-320	1016	55	that	that	DET
ftr-320	1016	56	minimum	minimum	NOUN
ftr-320	1016	57	(	(	PUNCT
ftr-320	1016	58	or	or	CCONJ
ftr-320	1016	59	floor	floor	NOUN
ftr-320	1016	60	)	)	PUNCT
ftr-320	1016	61	percentage	percentage	NOUN
ftr-320	1016	62	value	value	NOUN
ftr-320	1016	63	.	.	PUNCT
ftr-320	1017	1	151	151	NUM
ftr-320	1017	2	the	the	DET
ftr-320	1017	3	extinguishment	extinguishment	NOUN
ftr-320	1017	4	and	and	CCONJ
ftr-320	1017	5	proceeds	proceed	VERB
ftr-320	1017	6	regulations	regulation	NOUN
ftr-320	1017	7	were	be	AUX
ftr-320	1017	8	carefully	carefully	ADV
ftr-320	1017	9	designed	design	VERB
ftr-320	1017	10	to	to	PART
ftr-320	1017	11	ensure	ensure	VERB
ftr-320	1017	12	that	that	SCONJ
ftr-320	1017	13	,	,	PUNCT
ftr-320	1017	14	if	if	SCONJ
ftr-320	1017	15	a	a	DET
ftr-320	1017	16	conservation	conservation	NOUN
ftr-320	1017	17	easement	easement	NOUN
ftr-320	1017	18	is	be	AUX
ftr-320	1017	19	extinguished	extinguish	VERB
ftr-320	1017	20	upon	upon	SCONJ
ftr-320	1017	21	frustration	frustration	NOUN
ftr-320	1017	22	of	of	ADP
ftr-320	1017	23	its	its	PRON
ftr-320	1017	24	purpose	purpose	NOUN
ftr-320	1017	25	,	,	PUNCT
ftr-320	1017	26	at	at	ADP
ftr-320	1017	27	least	least	ADJ
ftr-320	1017	28	a	a	DET
ftr-320	1017	29	minimum	minimum	ADJ
ftr-320	1017	30	percentage	percentage	NOUN
ftr-320	1017	31	share	share	NOUN
ftr-320	1017	32	of	of	ADP
ftr-320	1017	33	proceeds	proceed	NOUN
ftr-320	1017	34	from	from	ADP
ftr-320	1017	35	the	the	DET
ftr-320	1017	36	subsequent	subsequent	ADJ
ftr-320	1017	37	sale	sale	NOUN
ftr-320	1017	38	or	or	CCONJ
ftr-320	1017	39	exchange	exchange	NOUN
ftr-320	1017	40	of	of	ADP
ftr-320	1017	41	the	the	DET
ftr-320	1017	42	property	property	NOUN
ftr-320	1017	43	will	will	AUX
ftr-320	1017	44	be	be	AUX
ftr-320	1017	45	payable	payable	ADJ
ftr-320	1017	46	to	to	ADP
ftr-320	1017	47	the	the	DET
ftr-320	1017	48	148	148	NUM
ftr-320	1017	49	.	.	PUNCT
ftr-320	1018	1	see	see	VERB
ftr-320	1018	2	supra	supra	PROPN
ftr-320	1018	3	note	note	PROPN
ftr-320	1018	4	140	140	NUM
ftr-320	1018	5	and	and	CCONJ
ftr-320	1018	6	accompanying	accompany	VERB
ftr-320	1018	7	text	text	NOUN
ftr-320	1018	8	.	.	PUNCT
ftr-320	1019	1	149	149	NUM
ftr-320	1019	2	.	.	PUNCT
ftr-320	1020	1	reg	reg	NOUN
ftr-320	1020	2	.	.	PUNCT
ftr-320	1021	1	§	§	PROPN
ftr-320	1021	2	1.170a-14(g)(6)(ii	1.170a-14(g)(6)(ii	NUM
ftr-320	1021	3	)	)	PUNCT
ftr-320	1021	4	.	.	PUNCT
ftr-320	1022	1	150	150	NUM
ftr-320	1022	2	.	.	PUNCT
ftr-320	1023	1	i	i	PRON
ftr-320	1023	2	d.	d.	PROPN
ftr-320	1023	3	151	151	NUM
ftr-320	1023	4	.	.	PUNCT
ftr-320	1024	1	i	i	PRON
ftr-320	1024	2	d.	d.	PROPN
ftr-320	1024	3	see	see	VERB
ftr-320	1024	4	supra	supra	PROPN
ftr-320	1024	5	note	note	PROPN
ftr-320	1024	6	96	96	NUM
ftr-320	1024	7	(	(	PUNCT
ftr-320	1024	8	explaining	explain	VERB
ftr-320	1024	9	that	that	SCONJ
ftr-320	1024	10	there	there	PRON
ftr-320	1024	11	is	be	VERB
ftr-320	1024	12	an	an	DET
ftr-320	1024	13	exception	exception	NOUN
ftr-320	1024	14	to	to	ADP
ftr-320	1024	15	this	this	DET
ftr-320	1024	16	rule	rule	NOUN
ftr-320	1024	17	in	in	ADP
ftr-320	1024	18	the	the	DET
ftr-320	1024	19	case	case	NOUN
ftr-320	1024	20	of	of	ADP
ftr-320	1024	21	conversions	conversion	NOUN
ftr-320	1024	22	)	)	PUNCT
ftr-320	1024	23	.	.	PUNCT
ftr-320	1025	1	264	264	NUM
ftr-320	1025	2	florida	florida	PROPN
ftr-320	1025	3	tax	tax	NOUN
ftr-320	1025	4	review	review	NOUN
ftr-320	1026	1	[	[	X
ftr-320	1026	2	vol	vol	NOUN
ftr-320	1026	3	.	.	PUNCT
ftr-320	1027	1	13:5	13:5	NUM
ftr-320	1027	2	holder	holder	NOUN
ftr-320	1027	3	to	to	PART
ftr-320	1027	4	be	be	AUX
ftr-320	1027	5	used	use	VERB
ftr-320	1027	6	―in	―in	NOUN
ftr-320	1027	7	a	a	DET
ftr-320	1027	8	manner	manner	NOUN
ftr-320	1027	9	consistent	consistent	ADJ
ftr-320	1027	10	with	with	ADP
ftr-320	1027	11	the	the	DET
ftr-320	1027	12	conservation	conservation	NOUN
ftr-320	1027	13	purposes	purpose	NOUN
ftr-320	1027	14	of	of	ADP
ftr-320	1027	15	the	the	DET
ftr-320	1027	16	original	original	ADJ
ftr-320	1027	17	contribution.‖	contribution.‖	NOUN
ftr-320	1027	18	152	152	NUM
ftr-320	1027	19	in	in	ADP
ftr-320	1027	20	other	other	ADJ
ftr-320	1027	21	words	word	NOUN
ftr-320	1027	22	,	,	PUNCT
ftr-320	1027	23	the	the	DET
ftr-320	1027	24	regulations	regulation	NOUN
ftr-320	1027	25	ensure	ensure	VERB
ftr-320	1027	26	that	that	SCONJ
ftr-320	1027	27	the	the	DET
ftr-320	1027	28	federal	federal	ADJ
ftr-320	1027	29	investment	investment	NOUN
ftr-320	1027	30	in	in	ADP
ftr-320	1027	31	the	the	DET
ftr-320	1027	32	easement	easement	NOUN
ftr-320	1027	33	will	will	AUX
ftr-320	1027	34	not	not	PART
ftr-320	1027	35	be	be	AUX
ftr-320	1027	36	lost	lose	VERB
ftr-320	1027	37	(	(	PUNCT
ftr-320	1027	38	and	and	CCONJ
ftr-320	1027	39	will	will	AUX
ftr-320	1027	40	not	not	PART
ftr-320	1027	41	pass	pass	VERB
ftr-320	1027	42	as	as	ADP
ftr-320	1027	43	a	a	DET
ftr-320	1027	44	windfall	windfall	NOUN
ftr-320	1027	45	to	to	ADP
ftr-320	1027	46	the	the	DET
ftr-320	1027	47	donor	donor	NOUN
ftr-320	1027	48	or	or	CCONJ
ftr-320	1027	49	subsequent	subsequent	ADJ
ftr-320	1027	50	owner	owner	NOUN
ftr-320	1027	51	of	of	ADP
ftr-320	1027	52	the	the	DET
ftr-320	1027	53	property	property	NOUN
ftr-320	1027	54	)	)	PUNCT
ftr-320	1027	55	and	and	CCONJ
ftr-320	1027	56	,	,	PUNCT
ftr-320	1027	57	instead	instead	ADV
ftr-320	1027	58	,	,	PUNCT
ftr-320	1027	59	will	will	AUX
ftr-320	1027	60	remain	remain	VERB
ftr-320	1027	61	in	in	ADP
ftr-320	1027	62	the	the	DET
ftr-320	1027	63	charitable	charitable	ADJ
ftr-320	1027	64	sector	sector	NOUN
ftr-320	1027	65	to	to	PART
ftr-320	1027	66	be	be	AUX
ftr-320	1027	67	used	use	VERB
ftr-320	1027	68	for	for	ADP
ftr-320	1027	69	similar	similar	ADJ
ftr-320	1027	70	conservation	conservation	NOUN
ftr-320	1027	71	purposes	purpose	NOUN
ftr-320	1027	72	.	.	PUNCT
ftr-320	1028	1	by	by	ADP
ftr-320	1028	2	requiring	require	VERB
ftr-320	1028	3	that	that	SCONJ
ftr-320	1028	4	the	the	DET
ftr-320	1028	5	holder	holder	NOUN
ftr-320	1028	6	receive	receive	VERB
ftr-320	1028	7	at	at	ADP
ftr-320	1028	8	least	least	ADJ
ftr-320	1028	9	the	the	DET
ftr-320	1028	10	designated	designate	VERB
ftr-320	1028	11	minimum	minimum	NOUN
ftr-320	1028	12	(	(	PUNCT
ftr-320	1028	13	or	or	CCONJ
ftr-320	1028	14	floor	floor	NOUN
ftr-320	1028	15	)	)	PUNCT
ftr-320	1028	16	percentage	percentage	NOUN
ftr-320	1028	17	of	of	ADP
ftr-320	1028	18	proceeds	proceed	NOUN
ftr-320	1028	19	following	follow	VERB
ftr-320	1028	20	extinguishment	extinguishment	NOUN
ftr-320	1028	21	,	,	PUNCT
ftr-320	1028	22	the	the	DET
ftr-320	1028	23	proceeds	proceed	NOUN
ftr-320	1028	24	regulation	regulation	NOUN
ftr-320	1028	25	also	also	ADV
ftr-320	1028	26	protects	protect	VERB
ftr-320	1028	27	against	against	ADP
ftr-320	1028	28	valuation	valuation	NOUN
ftr-320	1028	29	abuse	abuse	NOUN
ftr-320	1028	30	.	.	PUNCT
ftr-320	1029	1	153	153	NUM
ftr-320	1029	2	d.	d.	PROPN
ftr-320	1029	3	holder	holder	NOUN
ftr-320	1029	4	’s	’s	PART
ftr-320	1029	5	use	use	NOUN
ftr-320	1029	6	of	of	ADP
ftr-320	1029	7	proceeds	proceed	NOUN
ftr-320	1029	8	as	as	SCONJ
ftr-320	1029	9	noted	note	VERB
ftr-320	1029	10	above	above	ADV
ftr-320	1029	11	,	,	PUNCT
ftr-320	1029	12	following	follow	VERB
ftr-320	1029	13	the	the	DET
ftr-320	1029	14	extinguishment	extinguishment	NOUN
ftr-320	1029	15	of	of	ADP
ftr-320	1029	16	an	an	DET
ftr-320	1029	17	easement	easement	NOUN
ftr-320	1029	18	,	,	PUNCT
ftr-320	1029	19	the	the	DET
ftr-320	1029	20	donee	donee	NOUN
ftr-320	1029	21	must	must	AUX
ftr-320	1029	22	use	use	VERB
ftr-320	1029	23	its	its	PRON
ftr-320	1029	24	share	share	NOUN
ftr-320	1029	25	of	of	ADP
ftr-320	1029	26	the	the	DET
ftr-320	1029	27	proceeds	proceed	NOUN
ftr-320	1029	28	―in	―in	VERB
ftr-320	1029	29	a	a	DET
ftr-320	1029	30	manner	manner	NOUN
ftr-320	1029	31	consistent	consistent	ADJ
ftr-320	1029	32	with	with	ADP
ftr-320	1029	33	the	the	DET
ftr-320	1029	34	conservation	conservation	NOUN
ftr-320	1029	35	purposes	purpose	NOUN
ftr-320	1029	36	of	of	ADP
ftr-320	1029	37	the	the	DET
ftr-320	1029	38	original	original	ADJ
ftr-320	1029	39	contribution.‖	contribution.‖	NOUN
ftr-320	1029	40	although	although	SCONJ
ftr-320	1029	41	the	the	DET
ftr-320	1029	42	irs	irs	PROPN
ftr-320	1029	43	has	have	AUX
ftr-320	1029	44	not	not	PART
ftr-320	1029	45	issued	issue	VERB
ftr-320	1029	46	guidance	guidance	NOUN
ftr-320	1029	47	regarding	regard	VERB
ftr-320	1029	48	the	the	DET
ftr-320	1029	49	type	type	NOUN
ftr-320	1029	50	of	of	ADP
ftr-320	1029	51	uses	use	NOUN
ftr-320	1029	52	that	that	PRON
ftr-320	1029	53	would	would	AUX
ftr-320	1029	54	be	be	AUX
ftr-320	1029	55	deemed	deem	VERB
ftr-320	1029	56	―consistent	―consistent	PROPN
ftr-320	1029	57	with	with	ADP
ftr-320	1029	58	the	the	DET
ftr-320	1029	59	conservation	conservation	NOUN
ftr-320	1029	60	purposes	purpose	NOUN
ftr-320	1029	61	of	of	ADP
ftr-320	1029	62	the	the	DET
ftr-320	1029	63	original	original	ADJ
ftr-320	1029	64	contribution,‖	contribution,‖	NOUN
ftr-320	1029	65	certain	certain	ADJ
ftr-320	1029	66	uses	use	NOUN
ftr-320	1029	67	should	should	AUX
ftr-320	1029	68	clearly	clearly	ADV
ftr-320	1029	69	be	be	AUX
ftr-320	1029	70	unacceptable	unacceptable	ADJ
ftr-320	1029	71	,	,	PUNCT
ftr-320	1029	72	such	such	ADJ
ftr-320	1029	73	as	as	ADP
ftr-320	1029	74	,	,	PUNCT
ftr-320	1029	75	in	in	ADP
ftr-320	1029	76	the	the	DET
ftr-320	1029	77	case	case	NOUN
ftr-320	1029	78	of	of	ADP
ftr-320	1029	79	government	government	NOUN
ftr-320	1029	80	holders	holder	NOUN
ftr-320	1029	81	,	,	PUNCT
ftr-320	1029	82	the	the	DET
ftr-320	1029	83	use	use	NOUN
ftr-320	1029	84	of	of	ADP
ftr-320	1029	85	such	such	ADJ
ftr-320	1029	86	proceeds	proceed	NOUN
ftr-320	1029	87	to	to	PART
ftr-320	1029	88	build	build	VERB
ftr-320	1029	89	roads	road	NOUN
ftr-320	1029	90	or	or	CCONJ
ftr-320	1029	91	fund	fund	VERB
ftr-320	1029	92	other	other	ADJ
ftr-320	1029	93	development	development	NOUN
ftr-320	1029	94	infrastructure	infrastructure	NOUN
ftr-320	1029	95	.	.	PUNCT
ftr-320	1030	1	moreover	moreover	ADV
ftr-320	1030	2	,	,	PUNCT
ftr-320	1030	3	allowing	allow	VERB
ftr-320	1030	4	the	the	DET
ftr-320	1030	5	proceeds	proceed	NOUN
ftr-320	1030	6	from	from	ADP
ftr-320	1030	7	the	the	DET
ftr-320	1030	8	extinguishment	extinguishment	NOUN
ftr-320	1030	9	of	of	ADP
ftr-320	1030	10	federally	federally	ADV
ftr-320	1030	11	-	-	PUNCT
ftr-320	1030	12	subsidized	subsidize	VERB
ftr-320	1030	13	conservation	conservation	NOUN
ftr-320	1030	14	easements	easement	NOUN
ftr-320	1030	15	(	(	PUNCT
ftr-320	1030	16	which	which	PRON
ftr-320	1030	17	could	could	AUX
ftr-320	1030	18	be	be	AUX
ftr-320	1030	19	in	in	ADP
ftr-320	1030	20	the	the	DET
ftr-320	1030	21	multiple	multiple	ADJ
ftr-320	1030	22	millions	million	NOUN
ftr-320	1030	23	of	of	ADP
ftr-320	1030	24	dollars	dollar	NOUN
ftr-320	1030	25	for	for	ADP
ftr-320	1030	26	a	a	DET
ftr-320	1030	27	single	single	ADJ
ftr-320	1030	28	easement	easement	NOUN
ftr-320	1030	29	)	)	PUNCT
ftr-320	1030	30	to	to	PART
ftr-320	1030	31	be	be	AUX
ftr-320	1030	32	added	add	VERB
ftr-320	1030	33	to	to	ADP
ftr-320	1030	34	the	the	DET
ftr-320	1030	35	general	general	ADJ
ftr-320	1030	36	operating	operating	NOUN
ftr-320	1030	37	funds	fund	NOUN
ftr-320	1030	38	of	of	ADP
ftr-320	1030	39	either	either	CCONJ
ftr-320	1030	40	government	government	NOUN
ftr-320	1030	41	and	and	CCONJ
ftr-320	1030	42	nonprofit	nonprofit	ADJ
ftr-320	1030	43	holders	holder	NOUN
ftr-320	1030	44	could	could	AUX
ftr-320	1030	45	create	create	VERB
ftr-320	1030	46	significant	significant	ADJ
ftr-320	1030	47	perverse	perverse	ADJ
ftr-320	1030	48	incentives	incentive	NOUN
ftr-320	1030	49	for	for	SCONJ
ftr-320	1030	50	such	such	ADJ
ftr-320	1030	51	holders	holder	NOUN
ftr-320	1030	52	to	to	PART
ftr-320	1030	53	seek	seek	VERB
ftr-320	1030	54	extinguishments	extinguishment	NOUN
ftr-320	1030	55	.	.	PUNCT
ftr-320	1031	1	accordingly	accordingly	ADV
ftr-320	1031	2	,	,	PUNCT
ftr-320	1031	3	the	the	DET
ftr-320	1031	4	―use	―use	NOUN
ftr-320	1031	5	of	of	ADP
ftr-320	1031	6	proceeds‖	proceeds‖	PROPN
ftr-320	1031	7	provision	provision	NOUN
ftr-320	1031	8	in	in	ADP
ftr-320	1031	9	the	the	DET
ftr-320	1031	10	extinguishment	extinguishment	NOUN
ftr-320	1031	11	regulation	regulation	NOUN
ftr-320	1031	12	serves	serve	VERB
ftr-320	1031	13	two	two	NUM
ftr-320	1031	14	important	important	ADJ
ftr-320	1031	15	purposes	purpose	NOUN
ftr-320	1031	16	.	.	PUNCT
ftr-320	1032	1	it	it	PRON
ftr-320	1032	2	ensures	ensure	VERB
ftr-320	1032	3	that	that	SCONJ
ftr-320	1032	4	the	the	DET
ftr-320	1032	5	federal	federal	ADJ
ftr-320	1032	6	funds	fund	NOUN
ftr-320	1032	7	invested	invest	VERB
ftr-320	1032	8	in	in	ADP
ftr-320	1032	9	conservation	conservation	NOUN
ftr-320	1032	10	and	and	CCONJ
ftr-320	1032	11	historic	historic	ADJ
ftr-320	1032	12	preservation	preservation	NOUN
ftr-320	1032	13	through	through	ADP
ftr-320	1032	14	section	section	NOUN
ftr-320	1032	15	170(h	170(h	PROPN
ftr-320	1032	16	)	)	PUNCT
ftr-320	1032	17	will	will	AUX
ftr-320	1032	18	continue	continue	VERB
ftr-320	1032	19	to	to	PART
ftr-320	1032	20	be	be	AUX
ftr-320	1032	21	used	use	VERB
ftr-320	1032	22	for	for	ADP
ftr-320	1032	23	those	those	DET
ftr-320	1032	24	purposes	purpose	NOUN
ftr-320	1032	25	in	in	ADP
ftr-320	1032	26	the	the	DET
ftr-320	1032	27	event	event	NOUN
ftr-320	1032	28	some	some	DET
ftr-320	1032	29	easements	easement	NOUN
ftr-320	1032	30	are	be	AUX
ftr-320	1032	31	extinguished	extinguish	VERB
ftr-320	1032	32	due	due	ADP
ftr-320	1032	33	to	to	ADP
ftr-320	1032	34	impossibility	impossibility	NOUN
ftr-320	1032	35	or	or	CCONJ
ftr-320	1032	36	impracticality	impracticality	NOUN
ftr-320	1032	37	.	.	PUNCT
ftr-320	1033	1	it	it	PRON
ftr-320	1033	2	also	also	ADV
ftr-320	1033	3	ensures	ensure	VERB
ftr-320	1033	4	that	that	SCONJ
ftr-320	1033	5	section	section	NOUN
ftr-320	1033	6	170(h	170(h	PROPN
ftr-320	1033	7	)	)	PUNCT
ftr-320	1033	8	,	,	PUNCT
ftr-320	1033	9	which	which	PRON
ftr-320	1033	10	congress	congress	PROPN
ftr-320	1033	11	enacted	enact	VERB
ftr-320	1033	12	specifically	specifically	ADV
ftr-320	1033	13	to	to	ADP
ftr-320	1033	14	152	152	NUM
ftr-320	1033	15	.	.	PUNCT
ftr-320	1034	1	see	see	VERB
ftr-320	1034	2	reg	reg	NOUN
ftr-320	1034	3	.	.	PUNCT
ftr-320	1035	1	§	§	PROPN
ftr-320	1035	2	1.170a-14(g)(6)(i	1.170a-14(g)(6)(i	NUM
ftr-320	1035	3	)	)	PUNCT
ftr-320	1035	4	.	.	PUNCT
ftr-320	1036	1	153	153	NUM
ftr-320	1036	2	.	.	PUNCT
ftr-320	1037	1	for	for	ADP
ftr-320	1037	2	example	example	NOUN
ftr-320	1037	3	,	,	PUNCT
ftr-320	1037	4	assume	assume	VERB
ftr-320	1037	5	a	a	DET
ftr-320	1037	6	landowner	landowner	NOUN
ftr-320	1037	7	donates	donate	VERB
ftr-320	1037	8	a	a	DET
ftr-320	1037	9	conservation	conservation	NOUN
ftr-320	1037	10	easement	easement	NOUN
ftr-320	1037	11	with	with	ADP
ftr-320	1037	12	respect	respect	NOUN
ftr-320	1037	13	to	to	ADP
ftr-320	1037	14	land	land	NOUN
ftr-320	1037	15	valued	value	VERB
ftr-320	1037	16	at	at	ADP
ftr-320	1037	17	$	$	SYM
ftr-320	1037	18	1	1	NUM
ftr-320	1037	19	million	million	NUM
ftr-320	1037	20	and	and	CCONJ
ftr-320	1037	21	claims	claim	VERB
ftr-320	1037	22	a	a	DET
ftr-320	1037	23	deduction	deduction	NOUN
ftr-320	1037	24	based	base	VERB
ftr-320	1037	25	on	on	ADP
ftr-320	1037	26	an	an	DET
ftr-320	1037	27	appraisal	appraisal	NOUN
ftr-320	1037	28	indicating	indicate	VERB
ftr-320	1037	29	that	that	SCONJ
ftr-320	1037	30	the	the	DET
ftr-320	1037	31	value	value	NOUN
ftr-320	1037	32	of	of	ADP
ftr-320	1037	33	the	the	DET
ftr-320	1037	34	easement	easement	NOUN
ftr-320	1037	35	is	be	AUX
ftr-320	1037	36	$	$	SYM
ftr-320	1037	37	900,000	900,000	NUM
ftr-320	1037	38	(	(	PUNCT
ftr-320	1037	39	i.e.	i.e.	X
ftr-320	1037	40	,	,	PUNCT
ftr-320	1037	41	the	the	DET
ftr-320	1037	42	donor	donor	NOUN
ftr-320	1037	43	claims	claim	VERB
ftr-320	1037	44	the	the	DET
ftr-320	1037	45	easement	easement	NOUN
ftr-320	1037	46	reduces	reduce	VERB
ftr-320	1037	47	the	the	DET
ftr-320	1037	48	value	value	NOUN
ftr-320	1037	49	of	of	ADP
ftr-320	1037	50	the	the	DET
ftr-320	1037	51	land	land	NOUN
ftr-320	1037	52	by	by	ADP
ftr-320	1037	53	90	90	NUM
ftr-320	1037	54	percent	percent	NOUN
ftr-320	1037	55	at	at	ADP
ftr-320	1037	56	the	the	DET
ftr-320	1037	57	time	time	NOUN
ftr-320	1037	58	of	of	ADP
ftr-320	1037	59	its	its	PRON
ftr-320	1037	60	donation	donation	NOUN
ftr-320	1037	61	)	)	PUNCT
ftr-320	1037	62	.	.	PUNCT
ftr-320	1038	1	assume	assume	VERB
ftr-320	1038	2	also	also	ADV
ftr-320	1038	3	that	that	SCONJ
ftr-320	1038	4	the	the	DET
ftr-320	1038	5	donor	donor	NOUN
ftr-320	1038	6	receives	receive	VERB
ftr-320	1038	7	a	a	DET
ftr-320	1038	8	tax	tax	NOUN
ftr-320	1038	9	benefit	benefit	NOUN
ftr-320	1038	10	from	from	ADP
ftr-320	1038	11	the	the	DET
ftr-320	1038	12	deduction	deduction	NOUN
ftr-320	1038	13	of	of	ADP
ftr-320	1038	14	$	$	SYM
ftr-320	1038	15	315,000	315,000	NUM
ftr-320	1038	16	(	(	PUNCT
ftr-320	1038	17	the	the	DET
ftr-320	1038	18	amount	amount	NOUN
ftr-320	1038	19	of	of	ADP
ftr-320	1038	20	income	income	NOUN
ftr-320	1038	21	tax	tax	NOUN
ftr-320	1038	22	the	the	DET
ftr-320	1038	23	donor	donor	NOUN
ftr-320	1038	24	otherwise	otherwise	ADV
ftr-320	1038	25	would	would	AUX
ftr-320	1038	26	have	have	AUX
ftr-320	1038	27	paid	pay	VERB
ftr-320	1038	28	at	at	ADP
ftr-320	1038	29	an	an	DET
ftr-320	1038	30	assumed	assumed	ADJ
ftr-320	1038	31	rate	rate	NOUN
ftr-320	1038	32	of	of	ADP
ftr-320	1038	33	35	35	NUM
ftr-320	1038	34	percent	percent	NOUN
ftr-320	1038	35	absent	absent	ADJ
ftr-320	1038	36	the	the	DET
ftr-320	1038	37	$	$	SYM
ftr-320	1038	38	900,000	900,000	NUM
ftr-320	1038	39	deduction	deduction	NOUN
ftr-320	1038	40	)	)	PUNCT
ftr-320	1038	41	.	.	PUNCT
ftr-320	1039	1	then	then	ADV
ftr-320	1039	2	a	a	DET
ftr-320	1039	3	number	number	NOUN
ftr-320	1039	4	of	of	ADP
ftr-320	1039	5	years	year	NOUN
ftr-320	1039	6	later	later	ADV
ftr-320	1039	7	,	,	PUNCT
ftr-320	1039	8	after	after	SCONJ
ftr-320	1039	9	the	the	DET
ftr-320	1039	10	statute	statute	NOUN
ftr-320	1039	11	of	of	ADP
ftr-320	1039	12	limitations	limitation	NOUN
ftr-320	1039	13	has	have	AUX
ftr-320	1039	14	run	run	VERB
ftr-320	1039	15	on	on	ADP
ftr-320	1039	16	the	the	DET
ftr-320	1039	17	donor‘s	donor‘	VERB
ftr-320	1039	18	deduction	deduction	NOUN
ftr-320	1039	19	,	,	PUNCT
ftr-320	1039	20	the	the	DET
ftr-320	1039	21	easement	easement	NOUN
ftr-320	1039	22	is	be	AUX
ftr-320	1039	23	extinguished	extinguish	VERB
ftr-320	1039	24	in	in	ADP
ftr-320	1039	25	a	a	DET
ftr-320	1039	26	judicial	judicial	ADJ
ftr-320	1039	27	proceeding	proceeding	NOUN
ftr-320	1039	28	and	and	CCONJ
ftr-320	1039	29	a	a	DET
ftr-320	1039	30	court	court	NOUN
ftr-320	1039	31	-	-	PUNCT
ftr-320	1039	32	supervised	supervise	VERB
ftr-320	1039	33	appraisal	appraisal	NOUN
ftr-320	1039	34	finds	find	VERB
ftr-320	1039	35	that	that	SCONJ
ftr-320	1039	36	the	the	DET
ftr-320	1039	37	easement	easement	NOUN
ftr-320	1039	38	is	be	AUX
ftr-320	1039	39	(	(	PUNCT
ftr-320	1039	40	and	and	CCONJ
ftr-320	1039	41	likely	likely	ADV
ftr-320	1039	42	was	be	AUX
ftr-320	1039	43	at	at	ADP
ftr-320	1039	44	the	the	DET
ftr-320	1039	45	time	time	NOUN
ftr-320	1039	46	of	of	ADP
ftr-320	1039	47	its	its	PRON
ftr-320	1039	48	donation	donation	NOUN
ftr-320	1039	49	)	)	PUNCT
ftr-320	1039	50	worth	worth	ADJ
ftr-320	1039	51	only	only	ADV
ftr-320	1039	52	10	10	NUM
ftr-320	1039	53	percent	percent	NOUN
ftr-320	1039	54	of	of	ADP
ftr-320	1039	55	the	the	DET
ftr-320	1039	56	value	value	NOUN
ftr-320	1039	57	of	of	ADP
ftr-320	1039	58	the	the	DET
ftr-320	1039	59	land	land	NOUN
ftr-320	1039	60	.	.	PUNCT
ftr-320	1040	1	absent	absent	ADJ
ftr-320	1040	2	the	the	DET
ftr-320	1040	3	minimum	minimum	ADJ
ftr-320	1040	4	percentage	percentage	NOUN
ftr-320	1040	5	requirement	requirement	NOUN
ftr-320	1040	6	in	in	ADP
ftr-320	1040	7	the	the	DET
ftr-320	1040	8	regulations	regulation	NOUN
ftr-320	1040	9	,	,	PUNCT
ftr-320	1040	10	the	the	DET
ftr-320	1040	11	holder	holder	NOUN
ftr-320	1040	12	might	might	AUX
ftr-320	1040	13	receive	receive	VERB
ftr-320	1040	14	only	only	ADV
ftr-320	1040	15	10	10	NUM
ftr-320	1040	16	percent	percent	NOUN
ftr-320	1040	17	of	of	ADP
ftr-320	1040	18	the	the	DET
ftr-320	1040	19	proceeds	proceed	NOUN
ftr-320	1040	20	upon	upon	SCONJ
ftr-320	1040	21	a	a	DET
ftr-320	1040	22	subsequent	subsequent	ADJ
ftr-320	1040	23	sale	sale	NOUN
ftr-320	1040	24	of	of	ADP
ftr-320	1040	25	the	the	DET
ftr-320	1040	26	land	land	NOUN
ftr-320	1040	27	(	(	PUNCT
ftr-320	1040	28	or	or	CCONJ
ftr-320	1040	29	$	$	SYM
ftr-320	1040	30	100,000	100,000	NUM
ftr-320	1040	31	,	,	PUNCT
ftr-320	1040	32	assuming	assume	VERB
ftr-320	1040	33	no	no	DET
ftr-320	1040	34	change	change	NOUN
ftr-320	1040	35	in	in	ADP
ftr-320	1040	36	the	the	DET
ftr-320	1040	37	value	value	NOUN
ftr-320	1040	38	of	of	ADP
ftr-320	1040	39	the	the	DET
ftr-320	1040	40	unencumbered	unencumbered	ADJ
ftr-320	1040	41	land	land	NOUN
ftr-320	1040	42	)	)	PUNCT
ftr-320	1040	43	,	,	PUNCT
ftr-320	1040	44	even	even	ADV
ftr-320	1040	45	though	though	SCONJ
ftr-320	1040	46	the	the	DET
ftr-320	1040	47	public	public	NOUN
ftr-320	1040	48	invested	invest	VERB
ftr-320	1040	49	$	$	SYM
ftr-320	1040	50	315,000	315,000	NUM
ftr-320	1040	51	in	in	ADP
ftr-320	1040	52	the	the	DET
ftr-320	1040	53	easement	easement	NOUN
ftr-320	1040	54	.	.	PUNCT
ftr-320	1041	1	2012	2012	NUM
ftr-320	1041	2	]	]	PUNCT
ftr-320	1041	3	tax	tax	NOUN
ftr-320	1041	4	-	-	PUNCT
ftr-320	1041	5	deductible	deductible	ADJ
ftr-320	1041	6	conservation	conservation	NOUN
ftr-320	1041	7	easements	easement	NOUN
ftr-320	1041	8	265	265	NUM
ftr-320	1041	9	encourage	encourage	VERB
ftr-320	1041	10	and	and	CCONJ
ftr-320	1041	11	subsidize	subsidize	VERB
ftr-320	1041	12	the	the	DET
ftr-320	1041	13	permanent	permanent	ADJ
ftr-320	1041	14	―preservation	―preservation	NOUN
ftr-320	1041	15	of	of	ADP
ftr-320	1041	16	unique	unique	ADJ
ftr-320	1041	17	or	or	CCONJ
ftr-320	1041	18	otherwise	otherwise	ADV
ftr-320	1041	19	significant	significant	ADJ
ftr-320	1041	20	land	land	NOUN
ftr-320	1041	21	areas	area	NOUN
ftr-320	1041	22	or	or	CCONJ
ftr-320	1041	23	structures,‖	structures,‖	PROPN
ftr-320	1041	24	154	154	NUM
ftr-320	1041	25	does	do	AUX
ftr-320	1041	26	not	not	PART
ftr-320	1041	27	become	become	VERB
ftr-320	1041	28	a	a	DET
ftr-320	1041	29	mechanism	mechanism	NOUN
ftr-320	1041	30	by	by	ADP
ftr-320	1041	31	which	which	PRON
ftr-320	1041	32	federal	federal	ADJ
ftr-320	1041	33	taxpayers	taxpayer	NOUN
ftr-320	1041	34	indirectly	indirectly	ADV
ftr-320	1041	35	provide	provide	VERB
ftr-320	1041	36	millions	million	NOUN
ftr-320	1041	37	of	of	ADP
ftr-320	1041	38	dollars	dollar	NOUN
ftr-320	1041	39	of	of	ADP
ftr-320	1041	40	general	general	ADJ
ftr-320	1041	41	operating	operating	NOUN
ftr-320	1041	42	funds	fund	NOUN
ftr-320	1041	43	to	to	ADP
ftr-320	1041	44	nonprofits	nonprofit	NOUN
ftr-320	1041	45	and	and	CCONJ
ftr-320	1041	46	state	state	NOUN
ftr-320	1041	47	and	and	CCONJ
ftr-320	1041	48	local	local	ADJ
ftr-320	1041	49	governments	government	NOUN
ftr-320	1041	50	.	.	PUNCT
ftr-320	1042	1	as	as	SCONJ
ftr-320	1042	2	the	the	DET
ftr-320	1042	3	foregoing	foregoing	NOUN
ftr-320	1042	4	illustrates	illustrate	VERB
ftr-320	1042	5	,	,	PUNCT
ftr-320	1042	6	each	each	PRON
ftr-320	1042	7	of	of	ADP
ftr-320	1042	8	the	the	DET
ftr-320	1042	9	four	four	NUM
ftr-320	1042	10	federal	federal	ADJ
ftr-320	1042	11	extinguishment	extinguishment	NOUN
ftr-320	1042	12	requirements	requirement	NOUN
ftr-320	1042	13	performs	perform	VERB
ftr-320	1042	14	a	a	DET
ftr-320	1042	15	critical	critical	ADJ
ftr-320	1042	16	function	function	NOUN
ftr-320	1042	17	.	.	PUNCT
ftr-320	1043	1	accordingly	accordingly	ADV
ftr-320	1043	2	,	,	PUNCT
ftr-320	1043	3	none	none	NOUN
ftr-320	1043	4	should	should	AUX
ftr-320	1043	5	be	be	AUX
ftr-320	1043	6	considered	consider	VERB
ftr-320	1043	7	optional	optional	ADJ
ftr-320	1043	8	.	.	PUNCT
ftr-320	1044	1	2	2	X
ftr-320	1044	2	.	.	X
ftr-320	1044	3	need	need	NOUN
ftr-320	1044	4	for	for	ADP
ftr-320	1044	5	uniform	uniform	ADJ
ftr-320	1044	6	federal	federal	ADJ
ftr-320	1044	7	standards	standard	NOUN
ftr-320	1044	8	there	there	PRON
ftr-320	1044	9	are	be	VERB
ftr-320	1044	10	also	also	ADV
ftr-320	1044	11	a	a	DET
ftr-320	1044	12	number	number	NOUN
ftr-320	1044	13	of	of	ADP
ftr-320	1044	14	compelling	compelling	ADJ
ftr-320	1044	15	policy	policy	NOUN
ftr-320	1044	16	reasons	reason	NOUN
ftr-320	1044	17	for	for	ADP
ftr-320	1044	18	imposing	impose	VERB
ftr-320	1044	19	uniform	uniform	ADJ
ftr-320	1044	20	restrictions	restriction	NOUN
ftr-320	1044	21	on	on	ADP
ftr-320	1044	22	the	the	DET
ftr-320	1044	23	extinguishment	extinguishment	NOUN
ftr-320	1044	24	of	of	ADP
ftr-320	1044	25	tax	tax	NOUN
ftr-320	1044	26	-	-	PUNCT
ftr-320	1044	27	deductible	deductible	ADJ
ftr-320	1044	28	conservation	conservation	NOUN
ftr-320	1044	29	easements	easement	NOUN
ftr-320	1044	30	and	and	CCONJ
ftr-320	1044	31	for	for	ADP
ftr-320	1044	32	not	not	PART
ftr-320	1044	33	deferring	defer	VERB
ftr-320	1044	34	to	to	ADP
ftr-320	1044	35	states	state	NOUN
ftr-320	1044	36	,	,	PUNCT
ftr-320	1044	37	localities	locality	NOUN
ftr-320	1044	38	,	,	PUNCT
ftr-320	1044	39	or	or	CCONJ
ftr-320	1044	40	holders	holder	NOUN
ftr-320	1044	41	regarding	regard	VERB
ftr-320	1044	42	this	this	DET
ftr-320	1044	43	critical	critical	ADJ
ftr-320	1044	44	issue	issue	NOUN
ftr-320	1044	45	.	.	PUNCT
ftr-320	1045	1	(	(	PUNCT
ftr-320	1045	2	i	i	NOUN
ftr-320	1045	3	)	)	PUNCT
ftr-320	1045	4	consistent	consistent	ADJ
ftr-320	1045	5	protection	protection	NOUN
ftr-320	1045	6	of	of	ADP
ftr-320	1045	7	federal	federal	ADJ
ftr-320	1045	8	investment	investment	NOUN
ftr-320	1045	9	as	as	SCONJ
ftr-320	1045	10	noted	note	VERB
ftr-320	1045	11	in	in	ADP
ftr-320	1045	12	the	the	DET
ftr-320	1045	13	introduction	introduction	NOUN
ftr-320	1045	14	,	,	PUNCT
ftr-320	1045	15	federal	federal	ADJ
ftr-320	1045	16	taxpayers	taxpayer	NOUN
ftr-320	1045	17	are	be	AUX
ftr-320	1045	18	investing	invest	VERB
ftr-320	1045	19	billions	billion	NOUN
ftr-320	1045	20	in	in	ADP
ftr-320	1045	21	ostensibly	ostensibly	ADV
ftr-320	1045	22	―perpetual‖	―perpetual‖	PROPN
ftr-320	1045	23	conservation	conservation	NOUN
ftr-320	1045	24	easements	easement	NOUN
ftr-320	1045	25	through	through	ADP
ftr-320	1045	26	section	section	NOUN
ftr-320	1045	27	170(h	170(h	PROPN
ftr-320	1045	28	)	)	PUNCT
ftr-320	1045	29	.	.	PUNCT
ftr-320	1046	1	155	155	NUM
ftr-320	1047	1	this	this	DET
ftr-320	1047	2	significant	significant	ADJ
ftr-320	1047	3	federal	federal	ADJ
ftr-320	1047	4	investment	investment	NOUN
ftr-320	1047	5	is	be	AUX
ftr-320	1047	6	protected	protect	VERB
ftr-320	1047	7	by	by	ADP
ftr-320	1047	8	:	:	PUNCT
ftr-320	1047	9	(	(	PUNCT
ftr-320	1047	10	1	1	X
ftr-320	1047	11	)	)	PUNCT
ftr-320	1047	12	requiring	require	VERB
ftr-320	1047	13	that	that	SCONJ
ftr-320	1047	14	all	all	DET
ftr-320	1047	15	taxdeductible	taxdeductible	ADJ
ftr-320	1047	16	easements	easement	NOUN
ftr-320	1047	17	satisfy	satisfy	VERB
ftr-320	1047	18	the	the	DET
ftr-320	1047	19	elaborate	elaborate	ADJ
ftr-320	1047	20	conservation	conservation	NOUN
ftr-320	1047	21	purposes	purpose	NOUN
ftr-320	1047	22	and	and	CCONJ
ftr-320	1047	23	other	other	ADJ
ftr-320	1047	24	threshold	threshold	NOUN
ftr-320	1047	25	requirements	requirement	NOUN
ftr-320	1047	26	of	of	ADP
ftr-320	1047	27	section	section	NOUN
ftr-320	1047	28	170(h	170(h	PROPN
ftr-320	1047	29	)	)	PUNCT
ftr-320	1047	30	and	and	CCONJ
ftr-320	1047	31	the	the	DET
ftr-320	1047	32	regulations	regulation	NOUN
ftr-320	1047	33	;	;	PUNCT
ftr-320	1047	34	(	(	PUNCT
ftr-320	1047	35	2	2	X
ftr-320	1047	36	)	)	PUNCT
ftr-320	1047	37	prohibiting	prohibit	VERB
ftr-320	1047	38	government	government	NOUN
ftr-320	1047	39	and	and	CCONJ
ftr-320	1047	40	nonprofit	nonprofit	ADJ
ftr-320	1047	41	holders	holder	NOUN
ftr-320	1047	42	from	from	ADP
ftr-320	1047	43	selling	sell	VERB
ftr-320	1047	44	,	,	PUNCT
ftr-320	1047	45	releasing	release	VERB
ftr-320	1047	46	,	,	PUNCT
ftr-320	1047	47	or	or	CCONJ
ftr-320	1047	48	otherwise	otherwise	ADV
ftr-320	1047	49	transferring	transfer	VERB
ftr-320	1047	50	such	such	ADJ
ftr-320	1047	51	easements	easement	NOUN
ftr-320	1047	52	,	,	PUNCT
ftr-320	1047	53	whether	whether	SCONJ
ftr-320	1047	54	or	or	CCONJ
ftr-320	1047	55	not	not	PART
ftr-320	1047	56	for	for	ADP
ftr-320	1047	57	consideration	consideration	NOUN
ftr-320	1047	58	,	,	PUNCT
ftr-320	1047	59	except	except	SCONJ
ftr-320	1047	60	to	to	ADP
ftr-320	1047	61	other	other	ADJ
ftr-320	1047	62	eligible	eligible	ADJ
ftr-320	1047	63	donees	donee	NOUN
ftr-320	1047	64	who	who	PRON
ftr-320	1047	65	agree	agree	VERB
ftr-320	1047	66	to	to	PART
ftr-320	1047	67	continue	continue	VERB
ftr-320	1047	68	to	to	PART
ftr-320	1047	69	enforce	enforce	VERB
ftr-320	1047	70	the	the	DET
ftr-320	1047	71	easements	easement	NOUN
ftr-320	1047	72	;	;	PUNCT
ftr-320	1047	73	and	and	CCONJ
ftr-320	1047	74	(	(	PUNCT
ftr-320	1047	75	3	3	X
ftr-320	1047	76	)	)	PUNCT
ftr-320	1047	77	requiring	require	VERB
ftr-320	1047	78	that	that	SCONJ
ftr-320	1047	79	all	all	DET
ftr-320	1047	80	such	such	ADJ
ftr-320	1047	81	easements	easement	NOUN
ftr-320	1047	82	satisfy	satisfy	VERB
ftr-320	1047	83	the	the	DET
ftr-320	1047	84	―enforceability	―enforceability	NOUN
ftr-320	1047	85	in	in	ADP
ftr-320	1047	86	perpetuity‖	perpetuity‖	NOUN
ftr-320	1047	87	and	and	CCONJ
ftr-320	1047	88	other	other	ADJ
ftr-320	1047	89	requirements	requirement	NOUN
ftr-320	1047	90	of	of	ADP
ftr-320	1047	91	the	the	DET
ftr-320	1047	92	regulations	regulation	NOUN
ftr-320	1047	93	,	,	PUNCT
ftr-320	1047	94	including	include	VERB
ftr-320	1047	95	the	the	DET
ftr-320	1047	96	requirements	requirement	NOUN
ftr-320	1047	97	of	of	ADP
ftr-320	1047	98	the	the	DET
ftr-320	1047	99	extinguishment	extinguishment	NOUN
ftr-320	1047	100	and	and	CCONJ
ftr-320	1047	101	proceeds	proceed	VERB
ftr-320	1047	102	regulations	regulation	NOUN
ftr-320	1047	103	.	.	PUNCT
ftr-320	1048	1	if	if	SCONJ
ftr-320	1048	2	tax	tax	NOUN
ftr-320	1048	3	-	-	PUNCT
ftr-320	1048	4	deductible	deductible	ADJ
ftr-320	1048	5	easements	easement	NOUN
ftr-320	1048	6	could	could	AUX
ftr-320	1048	7	be	be	AUX
ftr-320	1048	8	extinguished	extinguish	VERB
ftr-320	1048	9	pursuant	pursuant	ADV
ftr-320	1048	10	to	to	ADP
ftr-320	1048	11	varied	varied	ADJ
ftr-320	1048	12	procedures	procedure	NOUN
ftr-320	1048	13	set	set	VERB
ftr-320	1048	14	forth	forth	ADP
ftr-320	1048	15	in	in	ADP
ftr-320	1048	16	state	state	NOUN
ftr-320	1048	17	enabling	enable	VERB
ftr-320	1048	18	statutes	statute	NOUN
ftr-320	1048	19	,	,	PUNCT
ftr-320	1048	20	there	there	PRON
ftr-320	1048	21	would	would	AUX
ftr-320	1048	22	be	be	AUX
ftr-320	1048	23	little	little	ADJ
ftr-320	1048	24	consistency	consistency	NOUN
ftr-320	1048	25	in	in	ADP
ftr-320	1048	26	the	the	DET
ftr-320	1048	27	protection	protection	NOUN
ftr-320	1048	28	of	of	ADP
ftr-320	1048	29	the	the	DET
ftr-320	1048	30	federal	federal	ADJ
ftr-320	1048	31	investment	investment	NOUN
ftr-320	1048	32	.	.	PUNCT
ftr-320	1049	1	at	at	ADP
ftr-320	1049	2	present	present	ADJ
ftr-320	1049	3	,	,	PUNCT
ftr-320	1049	4	over	over	ADP
ftr-320	1049	5	one	one	NUM
ftr-320	1049	6	hundred	hundred	NUM
ftr-320	1049	7	state	state	NOUN
ftr-320	1049	8	statutes	statute	NOUN
ftr-320	1049	9	authorize	authorize	VERB
ftr-320	1049	10	the	the	DET
ftr-320	1049	11	creation	creation	NOUN
ftr-320	1049	12	or	or	CCONJ
ftr-320	1049	13	acquisition	acquisition	NOUN
ftr-320	1049	14	of	of	ADP
ftr-320	1049	15	conservation	conservation	NOUN
ftr-320	1049	16	easements	easement	NOUN
ftr-320	1049	17	,	,	PUNCT
ftr-320	1049	18	and	and	CCONJ
ftr-320	1049	19	the	the	DET
ftr-320	1049	20	provisions	provision	NOUN
ftr-320	1049	21	of	of	ADP
ftr-320	1049	22	those	those	DET
ftr-320	1049	23	statutes	statute	NOUN
ftr-320	1049	24	addressing	address	VERB
ftr-320	1049	25	the	the	DET
ftr-320	1049	26	transfer	transfer	NOUN
ftr-320	1049	27	,	,	PUNCT
ftr-320	1049	28	release	release	NOUN
ftr-320	1049	29	,	,	PUNCT
ftr-320	1049	30	modification	modification	NOUN
ftr-320	1049	31	,	,	PUNCT
ftr-320	1049	32	and	and	CCONJ
ftr-320	1049	33	termination	termination	NOUN
ftr-320	1049	34	of	of	ADP
ftr-320	1049	35	easements	easement	NOUN
ftr-320	1049	36	vary	vary	VERB
ftr-320	1049	37	widely	widely	ADV
ftr-320	1049	38	from	from	ADP
ftr-320	1049	39	jurisdiction	jurisdiction	NOUN
ftr-320	1049	40	to	to	ADP
ftr-320	1049	41	jurisdiction	jurisdiction	NOUN
ftr-320	1049	42	and	and	CCONJ
ftr-320	1049	43	program	program	NOUN
ftr-320	1049	44	to	to	PART
ftr-320	1049	45	program	program	VERB
ftr-320	1049	46	.	.	PUNCT
ftr-320	1050	1	156	156	NUM
ftr-320	1050	2	such	such	ADJ
ftr-320	1050	3	statutes	statute	NOUN
ftr-320	1050	4	are	be	AUX
ftr-320	1050	5	also	also	ADV
ftr-320	1050	6	subject	subject	ADJ
ftr-320	1050	7	to	to	ADP
ftr-320	1050	8	legislative	legislative	ADJ
ftr-320	1050	9	revision	revision	NOUN
ftr-320	1050	10	or	or	CCONJ
ftr-320	1050	11	repeal	repeal	NOUN
ftr-320	1050	12	when	when	SCONJ
ftr-320	1050	13	development	development	NOUN
ftr-320	1050	14	pressures	pressure	NOUN
ftr-320	1050	15	increase	increase	VERB
ftr-320	1050	16	or	or	CCONJ
ftr-320	1050	17	state	state	NOUN
ftr-320	1050	18	and	and	CCONJ
ftr-320	1050	19	local	local	ADJ
ftr-320	1050	20	priorities	priority	NOUN
ftr-320	1050	21	change	change	VERB
ftr-320	1050	22	.	.	PUNCT
ftr-320	1051	1	these	these	DET
ftr-320	1051	2	points	point	NOUN
ftr-320	1051	3	are	be	AUX
ftr-320	1051	4	worth	worth	ADJ
ftr-320	1051	5	emphasizing	emphasize	VERB
ftr-320	1051	6	.	.	PUNCT
ftr-320	1052	1	state	state	NOUN
ftr-320	1052	2	legislatures	legislature	NOUN
ftr-320	1052	3	enact	enact	VERB
ftr-320	1052	4	state	state	NOUN
ftr-320	1052	5	statutes	statute	NOUN
ftr-320	1052	6	,	,	PUNCT
ftr-320	1052	7	not	not	PART
ftr-320	1052	8	with	with	ADP
ftr-320	1052	9	the	the	DET
ftr-320	1052	10	intent	intent	NOUN
ftr-320	1052	11	to	to	PART
ftr-320	1052	12	protect	protect	VERB
ftr-320	1052	13	the	the	DET
ftr-320	1052	14	federal	federal	ADJ
ftr-320	1052	15	154	154	NUM
ftr-320	1052	16	.	.	PUNCT
ftr-320	1053	1	see	see	VERB
ftr-320	1053	2	s.	s.	PROPN
ftr-320	1053	3	rep	rep	PROPN
ftr-320	1053	4	.	.	PROPN
ftr-320	1054	1	no	no	INTJ
ftr-320	1054	2	.	.	NOUN
ftr-320	1055	1	96	96	NUM
ftr-320	1055	2	-	-	SYM
ftr-320	1055	3	1007	1007	NUM
ftr-320	1055	4	,	,	PUNCT
ftr-320	1055	5	supra	supra	ADJ
ftr-320	1055	6	note	note	NOUN
ftr-320	1055	7	2	2	NUM
ftr-320	1055	8	,	,	PUNCT
ftr-320	1055	9	pt	pt	PROPN
ftr-320	1055	10	.	.	PROPN
ftr-320	1055	11	ii	ii	PROPN
ftr-320	1055	12	,	,	PUNCT
ftr-320	1055	13	at	at	ADP
ftr-320	1055	14	9	9	NUM
ftr-320	1055	15	,	,	PUNCT
ftr-320	1055	16	reprinted	reprint	VERB
ftr-320	1055	17	in	in	ADP
ftr-320	1055	18	1980	1980	NUM
ftr-320	1055	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	1055	20	.	.	PUNCT
ftr-320	1056	1	at	at	ADP
ftr-320	1056	2	6745	6745	NUM
ftr-320	1056	3	.	.	PUNCT
ftr-320	1057	1	155	155	NUM
ftr-320	1057	2	.	.	PUNCT
ftr-320	1058	1	see	see	VERB
ftr-320	1058	2	colinvaux	colinvaux	NOUN
ftr-320	1058	3	,	,	PUNCT
ftr-320	1058	4	in	in	ADP
ftr-320	1058	5	search	search	NOUN
ftr-320	1058	6	of	of	ADP
ftr-320	1058	7	conservation	conservation	NOUN
ftr-320	1058	8	value	value	NOUN
ftr-320	1058	9	,	,	PUNCT
ftr-320	1058	10	supra	supra	PROPN
ftr-320	1058	11	note	note	NOUN
ftr-320	1058	12	1	1	NUM
ftr-320	1058	13	.	.	NUM
ftr-320	1058	14	156	156	NUM
ftr-320	1058	15	.	.	PUNCT
ftr-320	1059	1	see	see	VERB
ftr-320	1059	2	mclaughlin	mclaughlin	PROPN
ftr-320	1059	3	,	,	PUNCT
ftr-320	1059	4	national	national	ADJ
ftr-320	1059	5	perpetuity	perpetuity	NOUN
ftr-320	1059	6	standards	standard	NOUN
ftr-320	1059	7	,	,	PUNCT
ftr-320	1059	8	part	part	NOUN
ftr-320	1059	9	2	2	NUM
ftr-320	1059	10	,	,	PUNCT
ftr-320	1059	11	supra	supra	ADJ
ftr-320	1059	12	note	note	NOUN
ftr-320	1059	13	5	5	NUM
ftr-320	1059	14	,	,	PUNCT
ftr-320	1059	15	apps	app	NOUN
ftr-320	1059	16	.	.	PUNCT
ftr-320	1060	1	a	a	DET
ftr-320	1060	2	,	,	PUNCT
ftr-320	1060	3	b.	b.	PROPN
ftr-320	1060	4	266	266	NUM
ftr-320	1060	5	florida	florida	PROPN
ftr-320	1060	6	tax	tax	NOUN
ftr-320	1060	7	review	review	NOUN
ftr-320	1061	1	[	[	X
ftr-320	1061	2	vol	vol	NOUN
ftr-320	1061	3	.	.	PUNCT
ftr-320	1062	1	13:5	13:5	NUM
ftr-320	1062	2	investment	investment	NOUN
ftr-320	1062	3	in	in	ADP
ftr-320	1062	4	perpetual	perpetual	ADJ
ftr-320	1062	5	conservation	conservation	NOUN
ftr-320	1062	6	easements	easement	NOUN
ftr-320	1062	7	,	,	PUNCT
ftr-320	1062	8	but	but	CCONJ
ftr-320	1062	9	with	with	ADP
ftr-320	1062	10	state	state	NOUN
ftr-320	1062	11	and	and	CCONJ
ftr-320	1062	12	local	local	ADJ
ftr-320	1062	13	interests	interest	NOUN
ftr-320	1062	14	in	in	ADP
ftr-320	1062	15	mind	mind	NOUN
ftr-320	1062	16	,	,	PUNCT
ftr-320	1062	17	including	include	VERB
ftr-320	1062	18	state	state	NOUN
ftr-320	1062	19	and	and	CCONJ
ftr-320	1062	20	local	local	ADJ
ftr-320	1062	21	economic	economic	ADJ
ftr-320	1062	22	and	and	CCONJ
ftr-320	1062	23	development	development	NOUN
ftr-320	1062	24	interests	interest	NOUN
ftr-320	1062	25	.	.	PUNCT
ftr-320	1063	1	for	for	ADP
ftr-320	1063	2	example	example	NOUN
ftr-320	1063	3	,	,	PUNCT
ftr-320	1063	4	the	the	DET
ftr-320	1063	5	virginia	virginia	PROPN
ftr-320	1063	6	open	open	ADJ
ftr-320	1063	7	space	space	NOUN
ftr-320	1063	8	land	land	PROPN
ftr-320	1063	9	act	act	NOUN
ftr-320	1063	10	authorizes	authorize	VERB
ftr-320	1063	11	a	a	DET
ftr-320	1063	12	seven	seven	NUM
ftr-320	1063	13	-	-	PUNCT
ftr-320	1063	14	member	member	NOUN
ftr-320	1063	15	politically	politically	ADV
ftr-320	1063	16	-	-	PUNCT
ftr-320	1063	17	appointed	appoint	VERB
ftr-320	1063	18	board	board	NOUN
ftr-320	1063	19	(	(	PUNCT
ftr-320	1063	20	as	as	ADV
ftr-320	1063	21	well	well	ADV
ftr-320	1063	22	as	as	ADP
ftr-320	1063	23	counties	county	NOUN
ftr-320	1063	24	,	,	PUNCT
ftr-320	1063	25	municipalities	municipality	NOUN
ftr-320	1063	26	,	,	PUNCT
ftr-320	1063	27	and	and	CCONJ
ftr-320	1063	28	community	community	NOUN
ftr-320	1063	29	development	development	NOUN
ftr-320	1063	30	authorities	authority	NOUN
ftr-320	1063	31	)	)	PUNCT
ftr-320	1063	32	to	to	PART
ftr-320	1063	33	extinguish	extinguish	VERB
ftr-320	1063	34	open	open	ADJ
ftr-320	1063	35	space	space	NOUN
ftr-320	1063	36	easements	easement	NOUN
ftr-320	1063	37	to	to	PART
ftr-320	1063	38	make	make	VERB
ftr-320	1063	39	way	way	NOUN
ftr-320	1063	40	for	for	ADP
ftr-320	1063	41	―orderly	―orderly	ADV
ftr-320	1063	42	development	development	NOUN
ftr-320	1063	43	and	and	CCONJ
ftr-320	1063	44	growth‖	growth‖	PROPN
ftr-320	1063	45	regardless	regardless	ADV
ftr-320	1063	46	of	of	ADP
ftr-320	1063	47	whether	whether	SCONJ
ftr-320	1063	48	such	such	ADJ
ftr-320	1063	49	easements	easement	NOUN
ftr-320	1063	50	continue	continue	VERB
ftr-320	1063	51	to	to	PART
ftr-320	1063	52	protect	protect	VERB
ftr-320	1063	53	unique	unique	ADJ
ftr-320	1063	54	or	or	CCONJ
ftr-320	1063	55	otherwise	otherwise	ADV
ftr-320	1063	56	significant	significant	ADJ
ftr-320	1063	57	conservation	conservation	NOUN
ftr-320	1063	58	values	value	NOUN
ftr-320	1063	59	.	.	PUNCT
ftr-320	1064	1	157	157	NUM
ftr-320	1064	2	consistent	consistent	ADJ
ftr-320	1064	3	protection	protection	NOUN
ftr-320	1064	4	across	across	ADP
ftr-320	1064	5	the	the	DET
ftr-320	1064	6	states	state	NOUN
ftr-320	1064	7	of	of	ADP
ftr-320	1064	8	the	the	DET
ftr-320	1064	9	federal	federal	ADJ
ftr-320	1064	10	investment	investment	NOUN
ftr-320	1064	11	in	in	ADP
ftr-320	1064	12	tax	tax	NOUN
ftr-320	1064	13	-	-	PUNCT
ftr-320	1064	14	deductible	deductible	ADJ
ftr-320	1064	15	conservation	conservation	NOUN
ftr-320	1064	16	easements	easement	NOUN
ftr-320	1064	17	and	and	CCONJ
ftr-320	1064	18	the	the	DET
ftr-320	1064	19	values	value	NOUN
ftr-320	1064	20	they	they	PRON
ftr-320	1064	21	are	be	AUX
ftr-320	1064	22	intended	intend	VERB
ftr-320	1064	23	to	to	PART
ftr-320	1064	24	preserve	preserve	VERB
ftr-320	1064	25	in	in	ADP
ftr-320	1064	26	perpetuity	perpetuity	NOUN
ftr-320	1064	27	for	for	ADP
ftr-320	1064	28	the	the	DET
ftr-320	1064	29	benefit	benefit	NOUN
ftr-320	1064	30	of	of	ADP
ftr-320	1064	31	the	the	DET
ftr-320	1064	32	public	public	NOUN
ftr-320	1064	33	can	can	AUX
ftr-320	1064	34	be	be	AUX
ftr-320	1064	35	assured	assure	VERB
ftr-320	1064	36	only	only	ADV
ftr-320	1064	37	if	if	SCONJ
ftr-320	1064	38	such	such	ADJ
ftr-320	1064	39	easements	easement	NOUN
ftr-320	1064	40	are	be	AUX
ftr-320	1064	41	subject	subject	ADJ
ftr-320	1064	42	to	to	ADP
ftr-320	1064	43	uniform	uniform	ADJ
ftr-320	1064	44	rules	rule	NOUN
ftr-320	1064	45	regarding	regard	VERB
ftr-320	1064	46	extinguishment	extinguishment	NOUN
ftr-320	1064	47	.	.	PUNCT
ftr-320	1065	1	congress	congress	PROPN
ftr-320	1065	2	presumably	presumably	ADV
ftr-320	1065	3	recognized	recognize	VERB
ftr-320	1065	4	this	this	PRON
ftr-320	1065	5	when	when	SCONJ
ftr-320	1065	6	it	it	PRON
ftr-320	1065	7	declined	decline	VERB
ftr-320	1065	8	to	to	PART
ftr-320	1065	9	defer	defer	VERB
ftr-320	1065	10	to	to	ADP
ftr-320	1065	11	the	the	DET
ftr-320	1065	12	states	state	NOUN
ftr-320	1065	13	regarding	regard	VERB
ftr-320	1065	14	extinguishment	extinguishment	NOUN
ftr-320	1065	15	and	and	CCONJ
ftr-320	1065	16	,	,	PUNCT
ftr-320	1065	17	instead	instead	ADV
ftr-320	1065	18	,	,	PUNCT
ftr-320	1065	19	authorized	authorize	VERB
ftr-320	1065	20	deductions	deduction	NOUN
ftr-320	1065	21	only	only	ADV
ftr-320	1065	22	for	for	ADP
ftr-320	1065	23	perpetual	perpetual	ADJ
ftr-320	1065	24	easements	easement	NOUN
ftr-320	1065	25	,	,	PUNCT
ftr-320	1065	26	or	or	CCONJ
ftr-320	1065	27	those	those	PRON
ftr-320	1065	28	that	that	PRON
ftr-320	1065	29	are	be	AUX
ftr-320	1065	30	transferable	transferable	ADJ
ftr-320	1065	31	only	only	ADV
ftr-320	1065	32	to	to	ADP
ftr-320	1065	33	other	other	ADJ
ftr-320	1065	34	qualified	qualified	ADJ
ftr-320	1065	35	organizations	organization	NOUN
ftr-320	1065	36	that	that	PRON
ftr-320	1065	37	agree	agree	VERB
ftr-320	1065	38	to	to	PART
ftr-320	1065	39	continue	continue	VERB
ftr-320	1065	40	to	to	PART
ftr-320	1065	41	enforce	enforce	VERB
ftr-320	1065	42	the	the	DET
ftr-320	1065	43	easements	easement	NOUN
ftr-320	1065	44	and	and	CCONJ
ftr-320	1065	45	terminable	terminable	ADJ
ftr-320	1065	46	only	only	ADV
ftr-320	1065	47	upon	upon	SCONJ
ftr-320	1065	48	frustration	frustration	NOUN
ftr-320	1065	49	of	of	ADP
ftr-320	1065	50	their	their	PRON
ftr-320	1065	51	purposes	purpose	NOUN
ftr-320	1065	52	.	.	PUNCT
ftr-320	1066	1	(	(	PUNCT
ftr-320	1066	2	ii	ii	NOUN
ftr-320	1066	3	)	)	PUNCT
ftr-320	1066	4	efficiency	efficiency	NOUN
ftr-320	1066	5	if	if	SCONJ
ftr-320	1066	6	the	the	DET
ftr-320	1066	7	extinguishment	extinguishment	NOUN
ftr-320	1066	8	regulation	regulation	NOUN
ftr-320	1066	9	were	be	AUX
ftr-320	1066	10	interpreted	interpret	VERB
ftr-320	1066	11	as	as	ADP
ftr-320	1066	12	setting	set	VERB
ftr-320	1066	13	forth	forth	ADP
ftr-320	1066	14	only	only	ADV
ftr-320	1066	15	one	one	NUM
ftr-320	1066	16	of	of	ADP
ftr-320	1066	17	possibly	possibly	ADV
ftr-320	1066	18	many	many	ADJ
ftr-320	1066	19	ways	way	NOUN
ftr-320	1066	20	in	in	ADP
ftr-320	1066	21	which	which	PRON
ftr-320	1066	22	tax	tax	NOUN
ftr-320	1066	23	-	-	PUNCT
ftr-320	1066	24	deductible	deductible	ADJ
ftr-320	1066	25	conservation	conservation	NOUN
ftr-320	1066	26	easements	easement	NOUN
ftr-320	1066	27	could	could	AUX
ftr-320	1066	28	be	be	AUX
ftr-320	1066	29	permissibly	permissibly	ADV
ftr-320	1066	30	extinguished	extinguish	VERB
ftr-320	1066	31	,	,	PUNCT
ftr-320	1066	32	the	the	DET
ftr-320	1066	33	irs	irs	PROPN
ftr-320	1066	34	and	and	CCONJ
ftr-320	1066	35	the	the	DET
ftr-320	1066	36	courts	court	NOUN
ftr-320	1066	37	would	would	AUX
ftr-320	1066	38	be	be	AUX
ftr-320	1066	39	forced	force	VERB
ftr-320	1066	40	to	to	PART
ftr-320	1066	41	engage	engage	VERB
ftr-320	1066	42	in	in	ADP
ftr-320	1066	43	many	many	ADJ
ftr-320	1066	44	and	and	CCONJ
ftr-320	1066	45	repeated	repeat	VERB
ftr-320	1066	46	assessments	assessment	NOUN
ftr-320	1066	47	of	of	ADP
ftr-320	1066	48	proposed	propose	VERB
ftr-320	1066	49	alternative	alternative	ADJ
ftr-320	1066	50	extinguishment	extinguishment	NOUN
ftr-320	1066	51	procedures	procedure	NOUN
ftr-320	1066	52	.	.	PUNCT
ftr-320	1067	1	each	each	PRON
ftr-320	1067	2	of	of	ADP
ftr-320	1067	3	the	the	DET
ftr-320	1067	4	over	over	ADP
ftr-320	1067	5	one	one	NUM
ftr-320	1067	6	hundred	hundred	NUM
ftr-320	1067	7	state	state	NOUN
ftr-320	1067	8	enabling	enable	VERB
ftr-320	1067	9	statutes	statute	NOUN
ftr-320	1067	10	would	would	AUX
ftr-320	1067	11	have	have	VERB
ftr-320	1067	12	to	to	PART
ftr-320	1067	13	be	be	AUX
ftr-320	1067	14	assessed	assess	VERB
ftr-320	1067	15	,	,	PUNCT
ftr-320	1067	16	and	and	CCONJ
ftr-320	1067	17	every	every	DET
ftr-320	1067	18	revision	revision	NOUN
ftr-320	1067	19	to	to	ADP
ftr-320	1067	20	a	a	DET
ftr-320	1067	21	statute	statute	NOUN
ftr-320	1067	22	implicating	implicate	VERB
ftr-320	1067	23	the	the	DET
ftr-320	1067	24	transfer	transfer	NOUN
ftr-320	1067	25	,	,	PUNCT
ftr-320	1067	26	modification	modification	NOUN
ftr-320	1067	27	,	,	PUNCT
ftr-320	1067	28	release	release	NOUN
ftr-320	1067	29	,	,	PUNCT
ftr-320	1067	30	abandonment	abandonment	NOUN
ftr-320	1067	31	,	,	PUNCT
ftr-320	1067	32	or	or	CCONJ
ftr-320	1067	33	extinguishment	extinguishment	NOUN
ftr-320	1067	34	of	of	ADP
ftr-320	1067	35	easements	easement	NOUN
ftr-320	1067	36	would	would	AUX
ftr-320	1067	37	necessitate	necessitate	VERB
ftr-320	1067	38	a	a	DET
ftr-320	1067	39	new	new	ADJ
ftr-320	1067	40	assessment	assessment	NOUN
ftr-320	1067	41	.	.	PUNCT
ftr-320	1068	1	moreover	moreover	ADV
ftr-320	1068	2	,	,	PUNCT
ftr-320	1068	3	there	there	PRON
ftr-320	1068	4	is	be	VERB
ftr-320	1068	5	no	no	DET
ftr-320	1068	6	indication	indication	NOUN
ftr-320	1068	7	of	of	ADP
ftr-320	1068	8	the	the	DET
ftr-320	1068	9	standards	standard	NOUN
ftr-320	1068	10	that	that	PRON
ftr-320	1068	11	should	should	AUX
ftr-320	1068	12	be	be	AUX
ftr-320	1068	13	used	use	VERB
ftr-320	1068	14	by	by	ADP
ftr-320	1068	15	the	the	DET
ftr-320	1068	16	irs	irs	PROPN
ftr-320	1068	17	or	or	CCONJ
ftr-320	1068	18	the	the	DET
ftr-320	1068	19	courts	court	NOUN
ftr-320	1068	20	in	in	ADP
ftr-320	1068	21	assessing	assess	VERB
ftr-320	1068	22	the	the	DET
ftr-320	1068	23	acceptability	acceptability	NOUN
ftr-320	1068	24	of	of	ADP
ftr-320	1068	25	alternative	alternative	ADJ
ftr-320	1068	26	extinguishment	extinguishment	NOUN
ftr-320	1068	27	procedures	procedure	NOUN
ftr-320	1068	28	.	.	PUNCT
ftr-320	1069	1	neither	neither	DET
ftr-320	1069	2	section	section	NOUN
ftr-320	1069	3	170(h	170(h	PROPN
ftr-320	1069	4	)	)	PUNCT
ftr-320	1069	5	nor	nor	CCONJ
ftr-320	1069	6	the	the	DET
ftr-320	1069	7	regulations	regulation	NOUN
ftr-320	1069	8	indicate	indicate	VERB
ftr-320	1069	9	that	that	SCONJ
ftr-320	1069	10	alternative	alternative	ADJ
ftr-320	1069	11	procedures	procedure	NOUN
ftr-320	1069	12	are	be	AUX
ftr-320	1069	13	acceptable	acceptable	ADJ
ftr-320	1069	14	,	,	PUNCT
ftr-320	1069	15	much	much	ADV
ftr-320	1069	16	less	less	ADJ
ftr-320	1069	17	the	the	DET
ftr-320	1069	18	standards	standard	NOUN
ftr-320	1069	19	that	that	PRON
ftr-320	1069	20	should	should	AUX
ftr-320	1069	21	be	be	AUX
ftr-320	1069	22	used	use	VERB
ftr-320	1069	23	to	to	PART
ftr-320	1069	24	assess	assess	VERB
ftr-320	1069	25	such	such	ADJ
ftr-320	1069	26	procedures	procedure	NOUN
ftr-320	1069	27	,	,	PUNCT
ftr-320	1069	28	and	and	CCONJ
ftr-320	1069	29	the	the	DET
ftr-320	1069	30	tax	tax	NOUN
ftr-320	1069	31	court	court	NOUN
ftr-320	1069	32	in	in	ADP
ftr-320	1069	33	carpenter	carpenter	NOUN
ftr-320	1069	34	rejected	reject	VERB
ftr-320	1069	35	the	the	DET
ftr-320	1069	36	argument	argument	NOUN
ftr-320	1069	37	that	that	SCONJ
ftr-320	1069	38	an	an	DET
ftr-320	1069	39	alternative	alternative	ADJ
ftr-320	1069	40	procedure	procedure	NOUN
ftr-320	1069	41	should	should	AUX
ftr-320	1069	42	be	be	AUX
ftr-320	1069	43	deemed	deem	VERB
ftr-320	1069	44	acceptable	acceptable	ADJ
ftr-320	1069	45	if	if	SCONJ
ftr-320	1069	46	it	it	PRON
ftr-320	1069	47	can	can	AUX
ftr-320	1069	48	be	be	AUX
ftr-320	1069	49	shown	show	VERB
ftr-320	1069	50	that	that	SCONJ
ftr-320	1069	51	the	the	DET
ftr-320	1069	52	possibility	possibility	NOUN
ftr-320	1069	53	of	of	ADP
ftr-320	1069	54	extinguishment	extinguishment	NOUN
ftr-320	1069	55	pursuant	pursuant	ADJ
ftr-320	1069	56	to	to	ADP
ftr-320	1069	57	such	such	ADJ
ftr-320	1069	58	procedure	procedure	NOUN
ftr-320	1069	59	is	be	AUX
ftr-320	1069	60	so	so	ADV
ftr-320	1069	61	remote	remote	ADJ
ftr-320	1069	62	as	as	SCONJ
ftr-320	1069	63	to	to	PART
ftr-320	1069	64	be	be	AUX
ftr-320	1069	65	negligible	negligible	ADJ
ftr-320	1069	66	.	.	PUNCT
ftr-320	1070	1	permitting	permit	VERB
ftr-320	1070	2	alternative	alternative	ADJ
ftr-320	1070	3	and	and	CCONJ
ftr-320	1070	4	variable	variable	ADJ
ftr-320	1070	5	methods	method	NOUN
ftr-320	1070	6	of	of	ADP
ftr-320	1070	7	extinguishment	extinguishment	NOUN
ftr-320	1070	8	would	would	AUX
ftr-320	1070	9	also	also	ADV
ftr-320	1070	10	increase	increase	VERB
ftr-320	1070	11	the	the	DET
ftr-320	1070	12	already	already	ADV
ftr-320	1070	13	considerable	considerable	ADJ
ftr-320	1070	14	complexities	complexity	NOUN
ftr-320	1070	15	and	and	CCONJ
ftr-320	1070	16	uncertainties	uncertainty	NOUN
ftr-320	1070	17	associated	associate	VERB
ftr-320	1070	18	with	with	ADP
ftr-320	1070	19	valuing	value	VERB
ftr-320	1070	20	tax	tax	NOUN
ftr-320	1070	21	-	-	PUNCT
ftr-320	1070	22	deductible	deductible	ADJ
ftr-320	1070	23	conservation	conservation	NOUN
ftr-320	1070	24	easements	easement	NOUN
ftr-320	1070	25	.	.	PUNCT
ftr-320	1071	1	158	158	NUM
ftr-320	1071	2	instead	instead	ADV
ftr-320	1071	3	of	of	ADP
ftr-320	1071	4	157	157	NUM
ftr-320	1071	5	.	.	PUNCT
ftr-320	1072	1	see	see	VERB
ftr-320	1072	2	i	i	PRON
ftr-320	1072	3	d.	d.	PROPN
ftr-320	1072	4	at	at	ADP
ftr-320	1072	5	45–48	45–48	NUM
ftr-320	1072	6	.	.	PUNCT
ftr-320	1073	1	158	158	NUM
ftr-320	1073	2	.	.	PUNCT
ftr-320	1074	1	for	for	ADP
ftr-320	1074	2	a	a	DET
ftr-320	1074	3	discussion	discussion	NOUN
ftr-320	1074	4	of	of	ADP
ftr-320	1074	5	the	the	DET
ftr-320	1074	6	complexities	complexity	NOUN
ftr-320	1074	7	and	and	CCONJ
ftr-320	1074	8	uncertainties	uncertainty	NOUN
ftr-320	1074	9	associated	associate	VERB
ftr-320	1074	10	with	with	ADP
ftr-320	1074	11	valuing	value	VERB
ftr-320	1074	12	tax	tax	NOUN
ftr-320	1074	13	-	-	PUNCT
ftr-320	1074	14	deductible	deductible	ADJ
ftr-320	1074	15	conservation	conservation	NOUN
ftr-320	1074	16	easements	easement	NOUN
ftr-320	1074	17	,	,	PUNCT
ftr-320	1074	18	see	see	VERB
ftr-320	1074	19	,	,	PUNCT
ftr-320	1074	20	e.g.	e.g.	ADV
ftr-320	1074	21	,	,	PUNCT
ftr-320	1074	22	joint	joint	ADJ
ftr-320	1074	23	comm	comm	NOUN
ftr-320	1074	24	.	.	PUNCT
ftr-320	1075	1	on	on	ADP
ftr-320	1075	2	taxation	taxation	NOUN
ftr-320	1075	3	,	,	PUNCT
ftr-320	1075	4	112th	112th	PROPN
ftr-320	1075	5	cong	cong	NOUN
ftr-320	1075	6	.	.	PROPN
ftr-320	1075	7	,	,	PUNCT
ftr-320	1075	8	2d	2d	NUM
ftr-320	1075	9	sess	sess	NOUN
ftr-320	1075	10	.	.	PUNCT
ftr-320	1076	1	,	,	PUNCT
ftr-320	1076	2	description	description	NOUN
ftr-320	1076	3	of	of	ADP
ftr-320	1076	4	revenue	revenue	NOUN
ftr-320	1076	5	provisions	provision	NOUN
ftr-320	1076	6	2012	2012	NUM
ftr-320	1076	7	]	]	PUNCT
ftr-320	1076	8	tax	tax	NOUN
ftr-320	1076	9	-	-	PUNCT
ftr-320	1076	10	deductible	deductible	ADJ
ftr-320	1076	11	conservation	conservation	NOUN
ftr-320	1076	12	easements	easement	NOUN
ftr-320	1076	13	267	267	NUM
ftr-320	1076	14	assuming	assume	VERB
ftr-320	1076	15	that	that	SCONJ
ftr-320	1076	16	the	the	DET
ftr-320	1076	17	easements	easement	NOUN
ftr-320	1076	18	will	will	AUX
ftr-320	1076	19	be	be	AUX
ftr-320	1076	20	extinguished	extinguish	VERB
ftr-320	1076	21	only	only	ADV
ftr-320	1076	22	in	in	ADP
ftr-320	1076	23	the	the	DET
ftr-320	1076	24	unlikely	unlikely	ADJ
ftr-320	1076	25	event	event	NOUN
ftr-320	1076	26	of	of	ADP
ftr-320	1076	27	impossibility	impossibility	NOUN
ftr-320	1076	28	or	or	CCONJ
ftr-320	1076	29	impracticality	impracticality	NOUN
ftr-320	1076	30	,	,	PUNCT
ftr-320	1076	31	both	both	CCONJ
ftr-320	1076	32	donor	donor	NOUN
ftr-320	1076	33	and	and	CCONJ
ftr-320	1076	34	irs	irs	PROPN
ftr-320	1076	35	appraisers	appraiser	NOUN
ftr-320	1076	36	would	would	AUX
ftr-320	1076	37	have	have	VERB
ftr-320	1076	38	to	to	PART
ftr-320	1076	39	assess	assess	VERB
ftr-320	1076	40	the	the	DET
ftr-320	1076	41	probability	probability	NOUN
ftr-320	1076	42	of	of	ADP
ftr-320	1076	43	extinguishment	extinguishment	NOUN
ftr-320	1076	44	and	and	CCONJ
ftr-320	1076	45	its	its	PRON
ftr-320	1076	46	effect	effect	NOUN
ftr-320	1076	47	on	on	ADP
ftr-320	1076	48	value	value	NOUN
ftr-320	1076	49	with	with	ADP
ftr-320	1076	50	regard	regard	NOUN
ftr-320	1076	51	to	to	ADP
ftr-320	1076	52	each	each	DET
ftr-320	1076	53	alternative	alternative	ADJ
ftr-320	1076	54	extinguishment	extinguishment	NOUN
ftr-320	1076	55	procedure	procedure	NOUN
ftr-320	1076	56	,	,	PUNCT
ftr-320	1076	57	and	and	CCONJ
ftr-320	1076	58	those	those	DET
ftr-320	1076	59	probabilities	probability	NOUN
ftr-320	1076	60	would	would	AUX
ftr-320	1076	61	change	change	VERB
ftr-320	1076	62	over	over	ADP
ftr-320	1076	63	time	time	NOUN
ftr-320	1076	64	if	if	SCONJ
ftr-320	1076	65	state	state	NOUN
ftr-320	1076	66	and	and	CCONJ
ftr-320	1076	67	local	local	ADJ
ftr-320	1076	68	officials	official	NOUN
ftr-320	1076	69	and	and	CCONJ
ftr-320	1076	70	boards	board	NOUN
ftr-320	1076	71	were	be	AUX
ftr-320	1076	72	to	to	PART
ftr-320	1076	73	authorize	authorize	VERB
ftr-320	1076	74	a	a	DET
ftr-320	1076	75	growing	grow	VERB
ftr-320	1076	76	number	number	NOUN
ftr-320	1076	77	of	of	ADP
ftr-320	1076	78	extinguishments	extinguishment	NOUN
ftr-320	1076	79	.	.	PUNCT
ftr-320	1077	1	(	(	PUNCT
ftr-320	1077	2	iii	iii	X
ftr-320	1077	3	)	)	PUNCT
ftr-320	1077	4	equity	equity	NOUN
ftr-320	1077	5	equitable	equitable	ADJ
ftr-320	1077	6	considerations	consideration	NOUN
ftr-320	1077	7	provide	provide	VERB
ftr-320	1077	8	a	a	DET
ftr-320	1077	9	third	third	ADJ
ftr-320	1077	10	compelling	compelling	ADJ
ftr-320	1077	11	policy	policy	NOUN
ftr-320	1077	12	reason	reason	NOUN
ftr-320	1077	13	for	for	ADP
ftr-320	1077	14	interpreting	interpret	VERB
ftr-320	1077	15	the	the	DET
ftr-320	1077	16	regulations	regulation	NOUN
ftr-320	1077	17	as	as	ADP
ftr-320	1077	18	imposing	impose	VERB
ftr-320	1077	19	uniform	uniform	ADJ
ftr-320	1077	20	restrictions	restriction	NOUN
ftr-320	1077	21	on	on	ADP
ftr-320	1077	22	extinguishment	extinguishment	NOUN
ftr-320	1077	23	.	.	PUNCT
ftr-320	1078	1	to	to	PART
ftr-320	1078	2	be	be	AUX
ftr-320	1078	3	eligible	eligible	ADJ
ftr-320	1078	4	for	for	ADP
ftr-320	1078	5	a	a	DET
ftr-320	1078	6	federal	federal	ADJ
ftr-320	1078	7	charitable	charitable	ADJ
ftr-320	1078	8	income	income	NOUN
ftr-320	1078	9	tax	tax	NOUN
ftr-320	1078	10	deduction	deduction	NOUN
ftr-320	1078	11	with	with	ADP
ftr-320	1078	12	regard	regard	NOUN
ftr-320	1078	13	to	to	ADP
ftr-320	1078	14	the	the	DET
ftr-320	1078	15	donation	donation	NOUN
ftr-320	1078	16	of	of	ADP
ftr-320	1078	17	a	a	DET
ftr-320	1078	18	conservation	conservation	NOUN
ftr-320	1078	19	easement	easement	NOUN
ftr-320	1078	20	,	,	PUNCT
ftr-320	1078	21	easement	easement	ADJ
ftr-320	1078	22	donors	donor	NOUN
ftr-320	1078	23	must	must	AUX
ftr-320	1078	24	satisfy	satisfy	VERB
ftr-320	1078	25	the	the	DET
ftr-320	1078	26	elaborate	elaborate	ADJ
ftr-320	1078	27	threshold	threshold	NOUN
ftr-320	1078	28	requirements	requirement	NOUN
ftr-320	1078	29	set	set	VERB
ftr-320	1078	30	forth	forth	ADP
ftr-320	1078	31	in	in	ADP
ftr-320	1078	32	section	section	NOUN
ftr-320	1078	33	170(h	170(h	PROPN
ftr-320	1078	34	)	)	PUNCT
ftr-320	1078	35	and	and	CCONJ
ftr-320	1078	36	the	the	DET
ftr-320	1078	37	regulations	regulation	NOUN
ftr-320	1078	38	,	,	PUNCT
ftr-320	1078	39	which	which	PRON
ftr-320	1078	40	apply	apply	VERB
ftr-320	1078	41	uniformly	uniformly	ADV
ftr-320	1078	42	to	to	ADP
ftr-320	1078	43	all	all	DET
ftr-320	1078	44	donations	donation	NOUN
ftr-320	1078	45	regardless	regardless	ADV
ftr-320	1078	46	of	of	ADP
ftr-320	1078	47	the	the	DET
ftr-320	1078	48	location	location	NOUN
ftr-320	1078	49	of	of	ADP
ftr-320	1078	50	the	the	DET
ftr-320	1078	51	subject	subject	ADJ
ftr-320	1078	52	property	property	NOUN
ftr-320	1078	53	or	or	CCONJ
ftr-320	1078	54	the	the	DET
ftr-320	1078	55	state	state	NOUN
ftr-320	1078	56	statute	statute	NOUN
ftr-320	1078	57	pursuant	pursuant	ADJ
ftr-320	1078	58	to	to	ADP
ftr-320	1078	59	which	which	PRON
ftr-320	1078	60	the	the	DET
ftr-320	1078	61	easement	easement	NOUN
ftr-320	1078	62	is	be	AUX
ftr-320	1078	63	created	create	VERB
ftr-320	1078	64	.	.	PUNCT
ftr-320	1079	1	to	to	PART
ftr-320	1079	2	ensure	ensure	VERB
ftr-320	1079	3	equitable	equitable	ADJ
ftr-320	1079	4	treatment	treatment	NOUN
ftr-320	1079	5	of	of	ADP
ftr-320	1079	6	donors	donor	NOUN
ftr-320	1079	7	and	and	CCONJ
ftr-320	1079	8	subsequent	subsequent	ADJ
ftr-320	1079	9	owners	owner	NOUN
ftr-320	1079	10	of	of	ADP
ftr-320	1079	11	the	the	DET
ftr-320	1079	12	burdened	burden	VERB
ftr-320	1079	13	properties	property	NOUN
ftr-320	1079	14	,	,	PUNCT
ftr-320	1079	15	the	the	DET
ftr-320	1079	16	standards	standard	NOUN
ftr-320	1079	17	for	for	ADP
ftr-320	1079	18	extinguishment	extinguishment	NOUN
ftr-320	1079	19	of	of	ADP
ftr-320	1079	20	such	such	ADJ
ftr-320	1079	21	easements	easement	NOUN
ftr-320	1079	22	should	should	AUX
ftr-320	1079	23	be	be	AUX
ftr-320	1079	24	similarly	similarly	ADV
ftr-320	1079	25	uniform	uniform	ADJ
ftr-320	1079	26	.	.	PUNCT
ftr-320	1080	1	that	that	PRON
ftr-320	1080	2	is	be	AUX
ftr-320	1080	3	,	,	PUNCT
ftr-320	1080	4	easement	easement	ADJ
ftr-320	1080	5	donors	donor	NOUN
ftr-320	1080	6	and	and	CCONJ
ftr-320	1080	7	subsequent	subsequent	ADJ
ftr-320	1080	8	owners	owner	NOUN
ftr-320	1080	9	in	in	ADP
ftr-320	1080	10	montana	montana	PROPN
ftr-320	1080	11	and	and	CCONJ
ftr-320	1080	12	michigan	michigan	PROPN
ftr-320	1080	13	should	should	AUX
ftr-320	1080	14	not	not	PART
ftr-320	1080	15	be	be	AUX
ftr-320	1080	16	able	able	ADJ
ftr-320	1080	17	to	to	PART
ftr-320	1080	18	more	more	ADV
ftr-320	1080	19	easily	easily	ADV
ftr-320	1080	20	obtain	obtain	VERB
ftr-320	1080	21	extinguishment	extinguishment	NOUN
ftr-320	1080	22	of	of	ADP
ftr-320	1080	23	the	the	DET
ftr-320	1080	24	easements	easement	NOUN
ftr-320	1080	25	burdening	burden	VERB
ftr-320	1080	26	their	their	PRON
ftr-320	1080	27	properties	property	NOUN
ftr-320	1080	28	than	than	ADP
ftr-320	1080	29	similarly	similarly	ADV
ftr-320	1080	30	situated	situate	VERB
ftr-320	1080	31	property	property	NOUN
ftr-320	1080	32	owners	owner	NOUN
ftr-320	1080	33	in	in	ADP
ftr-320	1080	34	maine	maine	PROPN
ftr-320	1080	35	or	or	CCONJ
ftr-320	1080	36	minnesota	minnesota	PROPN
ftr-320	1080	37	—	—	PUNCT
ftr-320	1080	38	i.e.	i.e.	X
ftr-320	1080	39	,	,	PUNCT
ftr-320	1080	40	―protected	―protecte	VERB
ftr-320	1080	41	in	in	ADP
ftr-320	1080	42	perpetuity‖	perpetuity‖	NOUN
ftr-320	1080	43	should	should	AUX
ftr-320	1080	44	not	not	PART
ftr-320	1080	45	have	have	VERB
ftr-320	1080	46	a	a	DET
ftr-320	1080	47	different	different	ADJ
ftr-320	1080	48	meaning	meaning	NOUN
ftr-320	1080	49	from	from	ADP
ftr-320	1080	50	state	state	NOUN
ftr-320	1080	51	to	to	ADP
ftr-320	1080	52	state	state	NOUN
ftr-320	1080	53	or	or	CCONJ
ftr-320	1080	54	program	program	NOUN
ftr-320	1080	55	to	to	PART
ftr-320	1080	56	program	program	VERB
ftr-320	1080	57	.	.	PUNCT
ftr-320	1081	1	the	the	DET
ftr-320	1081	2	spectacle	spectacle	NOUN
ftr-320	1081	3	of	of	ADP
ftr-320	1081	4	federally	federally	ADV
ftr-320	1081	5	subsidized	subsidize	VERB
ftr-320	1081	6	,	,	PUNCT
ftr-320	1081	7	ostensibly	ostensibly	ADV
ftr-320	1081	8	perpetual	perpetual	ADJ
ftr-320	1081	9	conservation	conservation	NOUN
ftr-320	1081	10	easements	easement	NOUN
ftr-320	1081	11	being	be	AUX
ftr-320	1081	12	more	more	ADV
ftr-320	1081	13	easily	easily	ADV
ftr-320	1081	14	terminated	terminate	VERB
ftr-320	1081	15	in	in	ADP
ftr-320	1081	16	some	some	DET
ftr-320	1081	17	states	state	NOUN
ftr-320	1081	18	than	than	SCONJ
ftr-320	1081	19	in	in	ADP
ftr-320	1081	20	others	other	NOUN
ftr-320	1081	21	would	would	AUX
ftr-320	1081	22	call	call	VERB
ftr-320	1081	23	into	into	ADP
ftr-320	1081	24	question	question	NOUN
ftr-320	1081	25	the	the	DET
ftr-320	1081	26	legitimacy	legitimacy	NOUN
ftr-320	1081	27	of	of	ADP
ftr-320	1081	28	and	and	CCONJ
ftr-320	1081	29	diminish	diminish	VERB
ftr-320	1081	30	public	public	ADJ
ftr-320	1081	31	support	support	NOUN
ftr-320	1081	32	for	for	ADP
ftr-320	1081	33	the	the	DET
ftr-320	1081	34	federal	federal	ADJ
ftr-320	1081	35	tax	tax	NOUN
ftr-320	1081	36	incentive	incentive	NOUN
ftr-320	1081	37	program	program	NOUN
ftr-320	1081	38	.	.	PUNCT
ftr-320	1082	1	while	while	SCONJ
ftr-320	1082	2	some	some	DET
ftr-320	1082	3	differences	difference	NOUN
ftr-320	1082	4	in	in	ADP
ftr-320	1082	5	the	the	DET
ftr-320	1082	6	application	application	NOUN
ftr-320	1082	7	of	of	ADP
ftr-320	1082	8	any	any	DET
ftr-320	1082	9	set	set	NOUN
ftr-320	1082	10	of	of	ADP
ftr-320	1082	11	extinguishment	extinguishment	NOUN
ftr-320	1082	12	standards	standard	NOUN
ftr-320	1082	13	are	be	AUX
ftr-320	1082	14	inevitable	inevitable	ADJ
ftr-320	1082	15	,	,	PUNCT
ftr-320	1082	16	such	such	ADJ
ftr-320	1082	17	differences	difference	NOUN
ftr-320	1082	18	and	and	CCONJ
ftr-320	1082	19	consequent	consequent	ADJ
ftr-320	1082	20	inequities	inequity	NOUN
ftr-320	1082	21	will	will	AUX
ftr-320	1082	22	obviously	obviously	ADV
ftr-320	1082	23	be	be	AUX
ftr-320	1082	24	minimized	minimize	VERB
ftr-320	1082	25	if	if	SCONJ
ftr-320	1082	26	the	the	DET
ftr-320	1082	27	same	same	ADJ
ftr-320	1082	28	standards	standard	NOUN
ftr-320	1082	29	apply	apply	VERB
ftr-320	1082	30	uniformly	uniformly	ADV
ftr-320	1082	31	to	to	ADP
ftr-320	1082	32	all	all	DET
ftr-320	1082	33	tax	tax	NOUN
ftr-320	1082	34	-	-	PUNCT
ftr-320	1082	35	deductible	deductible	ADJ
ftr-320	1082	36	conservation	conservation	NOUN
ftr-320	1082	37	easements	easement	NOUN
ftr-320	1082	38	.	.	PUNCT
ftr-320	1083	1	moreover	moreover	ADV
ftr-320	1083	2	,	,	PUNCT
ftr-320	1083	3	an	an	DET
ftr-320	1083	4	extensive	extensive	ADJ
ftr-320	1083	5	body	body	NOUN
ftr-320	1083	6	of	of	ADP
ftr-320	1083	7	case	case	NOUN
ftr-320	1083	8	law	law	NOUN
ftr-320	1083	9	developed	develop	VERB
ftr-320	1083	10	over	over	ADP
ftr-320	1083	11	hundreds	hundred	NOUN
ftr-320	1083	12	of	of	ADP
ftr-320	1083	13	years	year	NOUN
ftr-320	1083	14	in	in	ADP
ftr-320	1083	15	the	the	DET
ftr-320	1083	16	charitable	charitable	ADJ
ftr-320	1083	17	gift	gift	NOUN
ftr-320	1083	18	context	context	NOUN
ftr-320	1083	19	underlies	underlie	VERB
ftr-320	1083	20	the	the	DET
ftr-320	1083	21	extinguishment	extinguishment	NOUN
ftr-320	1083	22	regulation‘s	regulation‘s	PROPN
ftr-320	1083	23	―impossibility	―impossibility	PROPN
ftr-320	1083	24	or	or	CCONJ
ftr-320	1083	25	impracticality‖	impracticality‖	PRON
ftr-320	1083	26	standard	standard	NOUN
ftr-320	1083	27	and	and	CCONJ
ftr-320	1083	28	will	will	AUX
ftr-320	1083	29	serve	serve	VERB
ftr-320	1083	30	as	as	ADP
ftr-320	1083	31	a	a	DET
ftr-320	1083	32	guide	guide	NOUN
ftr-320	1083	33	to	to	ADP
ftr-320	1083	34	courts	court	NOUN
ftr-320	1083	35	when	when	SCONJ
ftr-320	1083	36	applying	apply	VERB
ftr-320	1083	37	that	that	DET
ftr-320	1083	38	standard	standard	NOUN
ftr-320	1083	39	to	to	ADP
ftr-320	1083	40	easements	easement	NOUN
ftr-320	1083	41	.	.	PUNCT
ftr-320	1084	1	contained	contain	VERB
ftr-320	1084	2	in	in	ADP
ftr-320	1084	3	the	the	DET
ftr-320	1084	4	president‘s	president‘s	NOUN
ftr-320	1084	5	fiscal	fiscal	ADJ
ftr-320	1084	6	year	year	NOUN
ftr-320	1084	7	2013	2013	NUM
ftr-320	1084	8	budget	budget	NOUN
ftr-320	1084	9	proposal	proposal	NOUN
ftr-320	1084	10	,	,	PUNCT
ftr-320	1084	11	at	at	ADP
ftr-320	1084	12	565–73	565–73	PROPN
ftr-320	1084	13	(	(	PUNCT
ftr-320	1084	14	2012	2012	NUM
ftr-320	1084	15	)	)	PUNCT
ftr-320	1084	16	,	,	PUNCT
ftr-320	1084	17	https://www.jct.gov/publications.html?func=startdown&id=4464	https://www.jct.gov/publications.html?func=startdown&id=4464	PROPN
ftr-320	1084	18	;	;	PUNCT
ftr-320	1084	19	halperin	halperin	NOUN
ftr-320	1084	20	,	,	PUNCT
ftr-320	1084	21	incentives	incentive	VERB
ftr-320	1084	22	for	for	ADP
ftr-320	1084	23	conservation	conservation	NOUN
ftr-320	1084	24	easements	easement	NOUN
ftr-320	1084	25	,	,	PUNCT
ftr-320	1084	26	supra	supra	PROPN
ftr-320	1084	27	note	note	NOUN
ftr-320	1084	28	1	1	NUM
ftr-320	1084	29	,	,	PUNCT
ftr-320	1084	30	at	at	ADP
ftr-320	1084	31	31	31	NUM
ftr-320	1084	32	;	;	PUNCT
ftr-320	1084	33	nancy	nancy	PROPN
ftr-320	1084	34	a.	a.	PROPN
ftr-320	1084	35	mclaughlin	mclaughlin	PROPN
ftr-320	1084	36	,	,	PUNCT
ftr-320	1084	37	increasing	increase	VERB
ftr-320	1084	38	the	the	DET
ftr-320	1084	39	tax	tax	NOUN
ftr-320	1084	40	incentives	incentive	NOUN
ftr-320	1084	41	for	for	ADP
ftr-320	1084	42	conservation	conservation	NOUN
ftr-320	1084	43	easement	easement	NOUN
ftr-320	1084	44	donations	donation	NOUN
ftr-320	1084	45	—	—	PUNCT
ftr-320	1084	46	a	a	DET
ftr-320	1084	47	responsible	responsible	ADJ
ftr-320	1084	48	approach	approach	NOUN
ftr-320	1084	49	,	,	PUNCT
ftr-320	1084	50	31	31	NUM
ftr-320	1084	51	ecology	ecology	NOUN
ftr-320	1084	52	l.	l.	PROPN
ftr-320	1084	53	q.	q.	PROPN
ftr-320	1084	54	1	1	NUM
ftr-320	1084	55	,	,	PUNCT
ftr-320	1084	56	68–91	68–91	NUM
ftr-320	1084	57	(	(	PUNCT
ftr-320	1084	58	2004	2004	NUM
ftr-320	1084	59	)	)	PUNCT
ftr-320	1084	60	.	.	PUNCT
ftr-320	1085	1	268	268	NUM
ftr-320	1085	2	florida	florida	PROPN
ftr-320	1085	3	tax	tax	NOUN
ftr-320	1085	4	review	review	NOUN
ftr-320	1085	5	[	[	X
ftr-320	1085	6	vol	vol	NOUN
ftr-320	1085	7	.	.	PUNCT
ftr-320	1086	1	13:5	13:5	NUM
ftr-320	1086	2	(	(	PUNCT
ftr-320	1086	3	iv	iv	X
ftr-320	1086	4	)	)	PUNCT
ftr-320	1086	5	effectiveness	effectiveness	NOUN
ftr-320	1086	6	a	a	DET
ftr-320	1086	7	final	final	ADJ
ftr-320	1086	8	reason	reason	NOUN
ftr-320	1086	9	for	for	ADP
ftr-320	1086	10	imposing	impose	VERB
ftr-320	1086	11	uniform	uniform	ADJ
ftr-320	1086	12	restrictions	restriction	NOUN
ftr-320	1086	13	on	on	ADP
ftr-320	1086	14	extinguishment	extinguishment	NOUN
ftr-320	1086	15	is	be	AUX
ftr-320	1086	16	effectiveness	effectiveness	NOUN
ftr-320	1086	17	.	.	PUNCT
ftr-320	1087	1	tax	tax	NOUN
ftr-320	1087	2	-	-	PUNCT
ftr-320	1087	3	deductible	deductible	ADJ
ftr-320	1087	4	conservation	conservation	NOUN
ftr-320	1087	5	easements	easement	NOUN
ftr-320	1087	6	are	be	AUX
ftr-320	1087	7	supposed	suppose	VERB
ftr-320	1087	8	to	to	PART
ftr-320	1087	9	permanently	permanently	ADV
ftr-320	1087	10	protect	protect	VERB
ftr-320	1087	11	properties	property	NOUN
ftr-320	1087	12	that	that	PRON
ftr-320	1087	13	have	have	AUX
ftr-320	1087	14	been	be	AUX
ftr-320	1087	15	identified	identify	VERB
ftr-320	1087	16	as	as	ADP
ftr-320	1087	17	having	have	VERB
ftr-320	1087	18	unique	unique	ADJ
ftr-320	1087	19	or	or	CCONJ
ftr-320	1087	20	otherwise	otherwise	ADV
ftr-320	1087	21	significant	significant	ADJ
ftr-320	1087	22	conservation	conservation	NOUN
ftr-320	1087	23	values	value	NOUN
ftr-320	1087	24	,	,	PUNCT
ftr-320	1087	25	and	and	CCONJ
ftr-320	1087	26	congress	congress	PROPN
ftr-320	1087	27	and	and	CCONJ
ftr-320	1087	28	the	the	DET
ftr-320	1087	29	treasury	treasury	PROPN
ftr-320	1087	30	department	department	NOUN
ftr-320	1087	31	anticipated	anticipate	VERB
ftr-320	1087	32	that	that	DET
ftr-320	1087	33	extinguishment	extinguishment	NOUN
ftr-320	1087	34	of	of	ADP
ftr-320	1087	35	such	such	ADJ
ftr-320	1087	36	easements	easement	NOUN
ftr-320	1087	37	upon	upon	SCONJ
ftr-320	1087	38	frustration	frustration	NOUN
ftr-320	1087	39	of	of	ADP
ftr-320	1087	40	their	their	PRON
ftr-320	1087	41	purposes	purpose	NOUN
ftr-320	1087	42	would	would	AUX
ftr-320	1087	43	be	be	AUX
ftr-320	1087	44	the	the	DET
ftr-320	1087	45	rare	rare	ADJ
ftr-320	1087	46	exception	exception	NOUN
ftr-320	1087	47	rather	rather	ADV
ftr-320	1087	48	than	than	ADP
ftr-320	1087	49	the	the	DET
ftr-320	1087	50	rule	rule	NOUN
ftr-320	1087	51	.	.	PUNCT
ftr-320	1088	1	accordingly	accordingly	ADV
ftr-320	1088	2	,	,	PUNCT
ftr-320	1088	3	the	the	DET
ftr-320	1088	4	regulations	regulation	NOUN
ftr-320	1088	5	set	set	VERB
ftr-320	1088	6	a	a	DET
ftr-320	1088	7	very	very	ADV
ftr-320	1088	8	high	high	ADJ
ftr-320	1088	9	bar	bar	NOUN
ftr-320	1088	10	for	for	ADP
ftr-320	1088	11	extinguishment	extinguishment	NOUN
ftr-320	1088	12	—	—	PUNCT
ftr-320	1088	13	a	a	DET
ftr-320	1088	14	judicial	judicial	ADJ
ftr-320	1088	15	proceeding	proceeding	NOUN
ftr-320	1088	16	and	and	CCONJ
ftr-320	1088	17	a	a	DET
ftr-320	1088	18	finding	finding	NOUN
ftr-320	1088	19	that	that	SCONJ
ftr-320	1088	20	continued	continue	VERB
ftr-320	1088	21	use	use	NOUN
ftr-320	1088	22	of	of	ADP
ftr-320	1088	23	the	the	DET
ftr-320	1088	24	property	property	NOUN
ftr-320	1088	25	for	for	ADP
ftr-320	1088	26	conservation	conservation	NOUN
ftr-320	1088	27	purposes	purpose	NOUN
ftr-320	1088	28	has	have	AUX
ftr-320	1088	29	become	become	VERB
ftr-320	1088	30	impossible	impossible	ADJ
ftr-320	1088	31	or	or	CCONJ
ftr-320	1088	32	impractical	impractical	ADJ
ftr-320	1088	33	due	due	ADJ
ftr-320	1088	34	to	to	ADP
ftr-320	1088	35	unexpected	unexpected	ADJ
ftr-320	1088	36	changed	change	VERB
ftr-320	1088	37	conditions	condition	NOUN
ftr-320	1088	38	.	.	PUNCT
ftr-320	1089	1	alternative	alternative	ADJ
ftr-320	1089	2	procedures	procedure	NOUN
ftr-320	1089	3	for	for	ADP
ftr-320	1089	4	extinguishment	extinguishment	NOUN
ftr-320	1089	5	adopted	adopt	VERB
ftr-320	1089	6	by	by	ADP
ftr-320	1089	7	states	state	NOUN
ftr-320	1089	8	,	,	PUNCT
ftr-320	1089	9	localities	locality	NOUN
ftr-320	1089	10	,	,	PUNCT
ftr-320	1089	11	or	or	CCONJ
ftr-320	1089	12	individual	individual	ADJ
ftr-320	1089	13	or	or	CCONJ
ftr-320	1089	14	groups	group	NOUN
ftr-320	1089	15	of	of	ADP
ftr-320	1089	16	holders	holder	NOUN
ftr-320	1089	17	are	be	AUX
ftr-320	1089	18	unlikely	unlikely	ADJ
ftr-320	1089	19	to	to	PART
ftr-320	1089	20	be	be	AUX
ftr-320	1089	21	as	as	ADV
ftr-320	1089	22	effective	effective	ADJ
ftr-320	1089	23	in	in	ADP
ftr-320	1089	24	carrying	carry	VERB
ftr-320	1089	25	out	out	ADP
ftr-320	1089	26	congress‘s	congress‘s	NOUN
ftr-320	1089	27	intent	intent	NOUN
ftr-320	1089	28	regarding	regard	VERB
ftr-320	1089	29	permanence	permanence	NOUN
ftr-320	1089	30	because	because	SCONJ
ftr-320	1089	31	states	state	NOUN
ftr-320	1089	32	,	,	PUNCT
ftr-320	1089	33	localities	locality	NOUN
ftr-320	1089	34	,	,	PUNCT
ftr-320	1089	35	and	and	CCONJ
ftr-320	1089	36	government	government	NOUN
ftr-320	1089	37	and	and	CCONJ
ftr-320	1089	38	nonprofit	nonprofit	ADJ
ftr-320	1089	39	holders	holder	NOUN
ftr-320	1089	40	craft	craft	NOUN
ftr-320	1089	41	extinguishment	extinguishment	NOUN
ftr-320	1089	42	standards	standard	NOUN
ftr-320	1089	43	with	with	ADP
ftr-320	1089	44	their	their	PRON
ftr-320	1089	45	own	own	ADJ
ftr-320	1089	46	interests	interest	NOUN
ftr-320	1089	47	,	,	PUNCT
ftr-320	1089	48	rather	rather	ADV
ftr-320	1089	49	than	than	ADP
ftr-320	1089	50	federal	federal	ADJ
ftr-320	1089	51	interests	interest	NOUN
ftr-320	1089	52	,	,	PUNCT
ftr-320	1089	53	in	in	ADP
ftr-320	1089	54	mind	mind	NOUN
ftr-320	1089	55	.	.	PUNCT
ftr-320	1090	1	159	159	NUM
ftr-320	1090	2	moreover	moreover	ADV
ftr-320	1090	3	,	,	PUNCT
ftr-320	1090	4	given	give	VERB
ftr-320	1090	5	that	that	DET
ftr-320	1090	6	extinguishment	extinguishment	NOUN
ftr-320	1090	7	should	should	AUX
ftr-320	1090	8	be	be	AUX
ftr-320	1090	9	the	the	DET
ftr-320	1090	10	rare	rare	ADJ
ftr-320	1090	11	exception	exception	NOUN
ftr-320	1090	12	rather	rather	ADV
ftr-320	1090	13	than	than	ADP
ftr-320	1090	14	the	the	DET
ftr-320	1090	15	rule	rule	NOUN
ftr-320	1090	16	,	,	PUNCT
ftr-320	1090	17	there	there	PRON
ftr-320	1090	18	should	should	AUX
ftr-320	1090	19	be	be	AUX
ftr-320	1090	20	no	no	DET
ftr-320	1090	21	need	need	NOUN
ftr-320	1090	22	for	for	ADP
ftr-320	1090	23	alternative	alternative	ADJ
ftr-320	1090	24	extinguishment	extinguishment	NOUN
ftr-320	1090	25	procedures	procedure	NOUN
ftr-320	1090	26	.	.	PUNCT
ftr-320	1091	1	particularly	particularly	ADV
ftr-320	1091	2	when	when	SCONJ
ftr-320	1091	3	the	the	DET
ftr-320	1091	4	difficulties	difficulty	NOUN
ftr-320	1091	5	associated	associate	VERB
ftr-320	1091	6	with	with	ADP
ftr-320	1091	7	assessing	assess	VERB
ftr-320	1091	8	the	the	DET
ftr-320	1091	9	relative	relative	ADJ
ftr-320	1091	10	effectiveness	effectiveness	NOUN
ftr-320	1091	11	of	of	ADP
ftr-320	1091	12	different	different	ADJ
ftr-320	1091	13	procedures	procedure	NOUN
ftr-320	1091	14	as	as	ADV
ftr-320	1091	15	well	well	ADV
ftr-320	1091	16	as	as	ADP
ftr-320	1091	17	the	the	DET
ftr-320	1091	18	likelihood	likelihood	NOUN
ftr-320	1091	19	of	of	ADP
ftr-320	1091	20	substantial	substantial	ADJ
ftr-320	1091	21	inequities	inequity	NOUN
ftr-320	1091	22	from	from	ADP
ftr-320	1091	23	state	state	NOUN
ftr-320	1091	24	to	to	ADP
ftr-320	1091	25	state	state	NOUN
ftr-320	1091	26	and	and	CCONJ
ftr-320	1091	27	program	program	NOUN
ftr-320	1091	28	to	to	PART
ftr-320	1091	29	program	program	NOUN
ftr-320	1091	30	are	be	AUX
ftr-320	1091	31	taken	take	VERB
ftr-320	1091	32	into	into	ADP
ftr-320	1091	33	account	account	NOUN
ftr-320	1091	34	.	.	PUNCT
ftr-320	1092	1	accordingly	accordingly	ADV
ftr-320	1092	2	,	,	PUNCT
ftr-320	1092	3	rather	rather	ADV
ftr-320	1092	4	than	than	ADP
ftr-320	1092	5	relaxing	relax	VERB
ftr-320	1092	6	the	the	DET
ftr-320	1092	7	restrictions	restriction	NOUN
ftr-320	1092	8	on	on	ADP
ftr-320	1092	9	extinguishment	extinguishment	NOUN
ftr-320	1092	10	(	(	PUNCT
ftr-320	1092	11	an	an	DET
ftr-320	1092	12	approach	approach	NOUN
ftr-320	1092	13	virtually	virtually	ADV
ftr-320	1092	14	guaranteed	guarantee	VERB
ftr-320	1092	15	to	to	PART
ftr-320	1092	16	increase	increase	VERB
ftr-320	1092	17	the	the	DET
ftr-320	1092	18	donation	donation	NOUN
ftr-320	1092	19	of	of	ADP
ftr-320	1092	20	marginal	marginal	ADJ
ftr-320	1092	21	easements	easement	NOUN
ftr-320	1092	22	as	as	ADV
ftr-320	1092	23	well	well	ADV
ftr-320	1092	24	as	as	ADP
ftr-320	1092	25	abuse	abuse	NOUN
ftr-320	1092	26	)	)	PUNCT
ftr-320	1092	27	,	,	PUNCT
ftr-320	1092	28	greater	great	ADJ
ftr-320	1092	29	care	care	NOUN
ftr-320	1092	30	should	should	AUX
ftr-320	1092	31	be	be	AUX
ftr-320	1092	32	taken	take	VERB
ftr-320	1092	33	at	at	ADP
ftr-320	1092	34	the	the	DET
ftr-320	1092	35	time	time	NOUN
ftr-320	1092	36	of	of	ADP
ftr-320	1092	37	acquisition	acquisition	NOUN
ftr-320	1092	38	to	to	PART
ftr-320	1092	39	ensure	ensure	VERB
ftr-320	1092	40	that	that	SCONJ
ftr-320	1092	41	federally	federally	ADV
ftr-320	1092	42	subsidized	subsidize	VERB
ftr-320	1092	43	easements	easement	NOUN
ftr-320	1092	44	protect	protect	VERB
ftr-320	1092	45	properties	property	NOUN
ftr-320	1092	46	that	that	PRON
ftr-320	1092	47	have	have	VERB
ftr-320	1092	48	unique	unique	ADJ
ftr-320	1092	49	or	or	CCONJ
ftr-320	1092	50	otherwise	otherwise	ADV
ftr-320	1092	51	significant	significant	ADJ
ftr-320	1092	52	conservation	conservation	NOUN
ftr-320	1092	53	values	value	NOUN
ftr-320	1092	54	,	,	PUNCT
ftr-320	1092	55	and	and	CCONJ
ftr-320	1092	56	those	those	DET
ftr-320	1092	57	values	value	NOUN
ftr-320	1092	58	are	be	AUX
ftr-320	1092	59	likely	likely	ADJ
ftr-320	1092	60	to	to	PART
ftr-320	1092	61	endure	endure	VERB
ftr-320	1092	62	over	over	ADP
ftr-320	1092	63	time	time	NOUN
ftr-320	1092	64	.	.	PUNCT
ftr-320	1093	1	160	160	NUM
ftr-320	1093	2	the	the	DET
ftr-320	1093	3	effectiveness	effectiveness	NOUN
ftr-320	1093	4	of	of	ADP
ftr-320	1093	5	the	the	DET
ftr-320	1093	6	federal	federal	ADJ
ftr-320	1093	7	tax	tax	NOUN
ftr-320	1093	8	incentive	incentive	NOUN
ftr-320	1093	9	can	can	AUX
ftr-320	1093	10	also	also	ADV
ftr-320	1093	11	be	be	AUX
ftr-320	1093	12	viewed	view	VERB
ftr-320	1093	13	from	from	ADP
ftr-320	1093	14	a	a	DET
ftr-320	1093	15	different	different	ADJ
ftr-320	1093	16	perspective	perspective	NOUN
ftr-320	1093	17	—	—	PUNCT
ftr-320	1093	18	that	that	PRON
ftr-320	1093	19	of	of	ADP
ftr-320	1093	20	encouraging	encourage	VERB
ftr-320	1093	21	conservation	conservation	NOUN
ftr-320	1093	22	easement	easement	NOUN
ftr-320	1093	23	donations	donation	NOUN
ftr-320	1093	24	.	.	PUNCT
ftr-320	1094	1	the	the	DET
ftr-320	1094	2	promise	promise	NOUN
ftr-320	1094	3	made	make	VERB
ftr-320	1094	4	to	to	PART
ftr-320	1094	5	easement	easement	VERB
ftr-320	1094	6	donors	donor	NOUN
ftr-320	1094	7	that	that	SCONJ
ftr-320	1094	8	their	their	PRON
ftr-320	1094	9	particular	particular	ADJ
ftr-320	1094	10	properties	property	NOUN
ftr-320	1094	11	will	will	AUX
ftr-320	1094	12	be	be	AUX
ftr-320	1094	13	―protected	―protecte	VERB
ftr-320	1094	14	in	in	ADP
ftr-320	1094	15	perpetuity,‖	perpetuity,‖	PROPN
ftr-320	1094	16	or	or	CCONJ
ftr-320	1094	17	at	at	ADP
ftr-320	1094	18	least	least	ADJ
ftr-320	1094	19	until	until	SCONJ
ftr-320	1094	20	circumstances	circumstance	NOUN
ftr-320	1094	21	change	change	VERB
ftr-320	1094	22	so	so	ADV
ftr-320	1094	23	profoundly	profoundly	ADV
ftr-320	1094	24	that	that	SCONJ
ftr-320	1094	25	continued	continue	VERB
ftr-320	1094	26	use	use	NOUN
ftr-320	1094	27	of	of	ADP
ftr-320	1094	28	the	the	DET
ftr-320	1094	29	property	property	NOUN
ftr-320	1094	30	for	for	ADP
ftr-320	1094	31	conservation	conservation	NOUN
ftr-320	1094	32	purposes	purpose	NOUN
ftr-320	1094	33	has	have	AUX
ftr-320	1094	34	become	become	VERB
ftr-320	1094	35	impossible	impossible	ADJ
ftr-320	1094	36	or	or	CCONJ
ftr-320	1094	37	impractical	impractical	ADJ
ftr-320	1094	38	,	,	PUNCT
ftr-320	1094	39	appears	appear	VERB
ftr-320	1094	40	to	to	PART
ftr-320	1094	41	be	be	AUX
ftr-320	1094	42	a	a	DET
ftr-320	1094	43	major	major	ADJ
ftr-320	1094	44	factor	factor	NOUN
ftr-320	1094	45	motivating	motivate	VERB
ftr-320	1094	46	many	many	ADJ
ftr-320	1094	47	conservation	conservation	NOUN
ftr-320	1094	48	easement	easement	NOUN
ftr-320	1094	49	donations	donation	NOUN
ftr-320	1094	50	.	.	PUNCT
ftr-320	1095	1	161	161	NUM
ftr-320	1095	2	if	if	SCONJ
ftr-320	1095	3	that	that	DET
ftr-320	1095	4	promise	promise	NOUN
ftr-320	1095	5	could	could	AUX
ftr-320	1095	6	no	no	ADV
ftr-320	1095	7	longer	long	ADV
ftr-320	1095	8	be	be	AUX
ftr-320	1095	9	made	make	VERB
ftr-320	1095	10	,	,	PUNCT
ftr-320	1095	11	and	and	CCONJ
ftr-320	1095	12	states	state	NOUN
ftr-320	1095	13	,	,	PUNCT
ftr-320	1095	14	localities	locality	NOUN
ftr-320	1095	15	,	,	PUNCT
ftr-320	1095	16	and	and	CCONJ
ftr-320	1095	17	holders	holder	NOUN
ftr-320	1095	18	were	be	AUX
ftr-320	1095	19	permitted	permit	VERB
ftr-320	1095	20	to	to	ADP
ftr-320	1095	21	159	159	NUM
ftr-320	1095	22	.	.	PUNCT
ftr-320	1096	1	see	see	VERB
ftr-320	1096	2	,	,	PUNCT
ftr-320	1096	3	e.g.	e.g.	ADV
ftr-320	1096	4	,	,	PUNCT
ftr-320	1096	5	supra	supra	PROPN
ftr-320	1096	6	note	note	NOUN
ftr-320	1096	7	157	157	NUM
ftr-320	1096	8	and	and	CCONJ
ftr-320	1096	9	accompanying	accompany	VERB
ftr-320	1096	10	text	text	NOUN
ftr-320	1096	11	.	.	PUNCT
ftr-320	1097	1	160	160	NUM
ftr-320	1097	2	.	.	PUNCT
ftr-320	1098	1	see	see	VERB
ftr-320	1098	2	mclaughlin	mclaughlin	PROPN
ftr-320	1098	3	,	,	PUNCT
ftr-320	1098	4	conservation	conservation	NOUN
ftr-320	1098	5	easements	easement	NOUN
ftr-320	1098	6	:	:	PUNCT
ftr-320	1098	7	perpetuity	perpetuity	NOUN
ftr-320	1098	8	and	and	CCONJ
ftr-320	1098	9	beyond	beyond	ADP
ftr-320	1098	10	,	,	PUNCT
ftr-320	1098	11	supra	supra	PROPN
ftr-320	1098	12	note	note	NOUN
ftr-320	1098	13	41	41	NUM
ftr-320	1098	14	,	,	PUNCT
ftr-320	1098	15	at	at	ADP
ftr-320	1098	16	706	706	NUM
ftr-320	1098	17	(	(	PUNCT
ftr-320	1098	18	explaining	explain	VERB
ftr-320	1098	19	that	that	SCONJ
ftr-320	1098	20	―the	―the	DET
ftr-320	1098	21	type	type	NOUN
ftr-320	1098	22	of	of	ADP
ftr-320	1098	23	long	long	ADJ
ftr-320	1098	24	-	-	PUNCT
ftr-320	1098	25	term	term	NOUN
ftr-320	1098	26	protection	protection	NOUN
ftr-320	1098	27	afforded	afford	VERB
ftr-320	1098	28	by	by	ADP
ftr-320	1098	29	perpetual	perpetual	ADJ
ftr-320	1098	30	conservation	conservation	NOUN
ftr-320	1098	31	easements	easement	NOUN
ftr-320	1098	32	is	be	AUX
ftr-320	1098	33	not	not	PART
ftr-320	1098	34	appropriate	appropriate	ADJ
ftr-320	1098	35	in	in	ADP
ftr-320	1098	36	all	all	DET
ftr-320	1098	37	circumstances‖	circumstances‖	PROPN
ftr-320	1098	38	and	and	CCONJ
ftr-320	1098	39	such	such	ADJ
ftr-320	1098	40	easements	easement	NOUN
ftr-320	1098	41	should	should	AUX
ftr-320	1098	42	not	not	PART
ftr-320	1098	43	be	be	AUX
ftr-320	1098	44	used	use	VERB
ftr-320	1098	45	indiscriminately	indiscriminately	ADV
ftr-320	1098	46	)	)	PUNCT
ftr-320	1098	47	.	.	PUNCT
ftr-320	1099	1	161	161	NUM
ftr-320	1099	2	.	.	PUNCT
ftr-320	1100	1	see	see	VERB
ftr-320	1100	2	mclaughlin	mclaughlin	PROPN
ftr-320	1100	3	&	&	CCONJ
ftr-320	1100	4	weeks	week	NOUN
ftr-320	1100	5	,	,	PUNCT
ftr-320	1100	6	in	in	ADP
ftr-320	1100	7	defense	defense	NOUN
ftr-320	1100	8	of	of	ADP
ftr-320	1100	9	conservation	conservation	NOUN
ftr-320	1100	10	easements	easement	NOUN
ftr-320	1100	11	,	,	PUNCT
ftr-320	1100	12	supra	supra	PROPN
ftr-320	1100	13	note	note	NOUN
ftr-320	1100	14	55	55	NUM
ftr-320	1100	15	,	,	PUNCT
ftr-320	1100	16	at	at	ADP
ftr-320	1100	17	15	15	NUM
ftr-320	1100	18	.	.	NOUN
ftr-320	1100	19	2012	2012	NUM
ftr-320	1100	20	]	]	PUNCT
ftr-320	1100	21	tax	tax	NOUN
ftr-320	1100	22	-	-	PUNCT
ftr-320	1100	23	deductible	deductible	ADJ
ftr-320	1100	24	conservation	conservation	NOUN
ftr-320	1100	25	easements	easement	NOUN
ftr-320	1100	26	269	269	NUM
ftr-320	1100	27	release	release	NOUN
ftr-320	1100	28	,	,	PUNCT
ftr-320	1100	29	swap	swap	NOUN
ftr-320	1100	30	,	,	PUNCT
ftr-320	1100	31	or	or	CCONJ
ftr-320	1100	32	otherwise	otherwise	ADV
ftr-320	1100	33	extinguish	extinguish	VERB
ftr-320	1100	34	tax	tax	NOUN
ftr-320	1100	35	-	-	PUNCT
ftr-320	1100	36	deductible	deductible	ADJ
ftr-320	1100	37	easements	easement	NOUN
ftr-320	1100	38	subject	subject	ADJ
ftr-320	1100	39	to	to	ADP
ftr-320	1100	40	standards	standard	NOUN
ftr-320	1100	41	that	that	PRON
ftr-320	1100	42	accord	accord	NOUN
ftr-320	1100	43	more	more	ADJ
ftr-320	1100	44	weight	weight	NOUN
ftr-320	1100	45	to	to	ADP
ftr-320	1100	46	the	the	DET
ftr-320	1100	47	short	short	ADJ
ftr-320	1100	48	-	-	PUNCT
ftr-320	1100	49	term	term	NOUN
ftr-320	1100	50	interests	interest	NOUN
ftr-320	1100	51	of	of	ADP
ftr-320	1100	52	the	the	DET
ftr-320	1100	53	holder	holder	NOUN
ftr-320	1100	54	or	or	CCONJ
ftr-320	1100	55	the	the	DET
ftr-320	1100	56	public	public	NOUN
ftr-320	1100	57	than	than	ADP
ftr-320	1100	58	to	to	ADP
ftr-320	1100	59	the	the	DET
ftr-320	1100	60	goal	goal	NOUN
ftr-320	1100	61	of	of	ADP
ftr-320	1100	62	protecting	protect	VERB
ftr-320	1100	63	the	the	DET
ftr-320	1100	64	properties	property	NOUN
ftr-320	1100	65	‘	'	PUNCT
ftr-320	1100	66	conservation	conservation	NOUN
ftr-320	1100	67	values	value	NOUN
ftr-320	1100	68	,	,	PUNCT
ftr-320	1100	69	the	the	DET
ftr-320	1100	70	number	number	NOUN
ftr-320	1100	71	of	of	ADP
ftr-320	1100	72	easement	easement	ADJ
ftr-320	1100	73	donations	donation	NOUN
ftr-320	1100	74	,	,	PUNCT
ftr-320	1100	75	at	at	ADP
ftr-320	1100	76	least	least	ADJ
ftr-320	1100	77	by	by	ADP
ftr-320	1100	78	those	those	PRON
ftr-320	1100	79	primarily	primarily	ADV
ftr-320	1100	80	motivated	motivate	VERB
ftr-320	1100	81	by	by	ADP
ftr-320	1100	82	a	a	DET
ftr-320	1100	83	desire	desire	NOUN
ftr-320	1100	84	to	to	PART
ftr-320	1100	85	protect	protect	VERB
ftr-320	1100	86	their	their	PRON
ftr-320	1100	87	land	land	NOUN
ftr-320	1100	88	,	,	PUNCT
ftr-320	1100	89	could	could	AUX
ftr-320	1100	90	be	be	AUX
ftr-320	1100	91	expected	expect	VERB
ftr-320	1100	92	to	to	PART
ftr-320	1100	93	decline	decline	VERB
ftr-320	1100	94	.	.	PUNCT
ftr-320	1101	1	in	in	ADP
ftr-320	1101	2	contrast	contrast	NOUN
ftr-320	1101	3	,	,	PUNCT
ftr-320	1101	4	those	those	PRON
ftr-320	1101	5	motivated	motivate	VERB
ftr-320	1101	6	primarily	primarily	ADV
ftr-320	1101	7	by	by	ADP
ftr-320	1101	8	the	the	DET
ftr-320	1101	9	prospect	prospect	NOUN
ftr-320	1101	10	of	of	ADP
ftr-320	1101	11	receiving	receive	VERB
ftr-320	1101	12	tax	tax	NOUN
ftr-320	1101	13	benefits	benefit	NOUN
ftr-320	1101	14	would	would	AUX
ftr-320	1101	15	likely	likely	ADV
ftr-320	1101	16	view	view	VERB
ftr-320	1101	17	the	the	DET
ftr-320	1101	18	relaxing	relaxing	NOUN
ftr-320	1101	19	of	of	ADP
ftr-320	1101	20	restrictions	restriction	NOUN
ftr-320	1101	21	on	on	ADP
ftr-320	1101	22	extinguishment	extinguishment	NOUN
ftr-320	1101	23	as	as	ADP
ftr-320	1101	24	a	a	DET
ftr-320	1101	25	possible	possible	ADJ
ftr-320	1101	26	way	way	NOUN
ftr-320	1101	27	to	to	PART
ftr-320	1101	28	maximize	maximize	VERB
ftr-320	1101	29	the	the	DET
ftr-320	1101	30	financial	financial	ADJ
ftr-320	1101	31	benefits	benefit	NOUN
ftr-320	1101	32	they	they	PRON
ftr-320	1101	33	can	can	AUX
ftr-320	1101	34	obtain	obtain	VERB
ftr-320	1101	35	from	from	ADP
ftr-320	1101	36	the	the	DET
ftr-320	1101	37	transaction	transaction	NOUN
ftr-320	1101	38	.	.	PUNCT
ftr-320	1102	1	162	162	NUM
ftr-320	1102	2	rather	rather	ADV
ftr-320	1102	3	than	than	ADP
ftr-320	1102	4	interpreting	interpret	VERB
ftr-320	1102	5	the	the	DET
ftr-320	1102	6	extinguishment	extinguishment	NOUN
ftr-320	1102	7	regulation	regulation	NOUN
ftr-320	1102	8	in	in	ADP
ftr-320	1102	9	a	a	DET
ftr-320	1102	10	manner	manner	NOUN
ftr-320	1102	11	contrary	contrary	ADV
ftr-320	1102	12	to	to	ADP
ftr-320	1102	13	the	the	DET
ftr-320	1102	14	intent	intent	NOUN
ftr-320	1102	15	of	of	ADP
ftr-320	1102	16	congress	congress	PROPN
ftr-320	1102	17	and	and	CCONJ
ftr-320	1102	18	the	the	DET
ftr-320	1102	19	drafters	drafter	NOUN
ftr-320	1102	20	of	of	ADP
ftr-320	1102	21	the	the	DET
ftr-320	1102	22	regulations	regulation	NOUN
ftr-320	1102	23	,	,	PUNCT
ftr-320	1102	24	the	the	DET
ftr-320	1102	25	proper	proper	ADJ
ftr-320	1102	26	course	course	NOUN
ftr-320	1102	27	for	for	ADP
ftr-320	1102	28	those	those	PRON
ftr-320	1102	29	who	who	PRON
ftr-320	1102	30	wish	wish	VERB
ftr-320	1102	31	to	to	PART
ftr-320	1102	32	obtain	obtain	VERB
ftr-320	1102	33	a	a	DET
ftr-320	1102	34	federal	federal	ADJ
ftr-320	1102	35	subsidy	subsidy	NOUN
ftr-320	1102	36	for	for	ADP
ftr-320	1102	37	the	the	DET
ftr-320	1102	38	donation	donation	NOUN
ftr-320	1102	39	of	of	ADP
ftr-320	1102	40	conservation	conservation	NOUN
ftr-320	1102	41	easements	easement	NOUN
ftr-320	1102	42	that	that	PRON
ftr-320	1102	43	may	may	AUX
ftr-320	1102	44	be	be	AUX
ftr-320	1102	45	modified	modify	VERB
ftr-320	1102	46	or	or	CCONJ
ftr-320	1102	47	extinguished	extinguish	VERB
ftr-320	1102	48	through	through	ADP
ftr-320	1102	49	a	a	DET
ftr-320	1102	50	variety	variety	NOUN
ftr-320	1102	51	of	of	ADP
ftr-320	1102	52	procedures	procedure	NOUN
ftr-320	1102	53	adopted	adopt	VERB
ftr-320	1102	54	by	by	ADP
ftr-320	1102	55	states	state	NOUN
ftr-320	1102	56	,	,	PUNCT
ftr-320	1102	57	localities	locality	NOUN
ftr-320	1102	58	,	,	PUNCT
ftr-320	1102	59	or	or	CCONJ
ftr-320	1102	60	holders	holder	NOUN
ftr-320	1102	61	is	be	AUX
ftr-320	1102	62	to	to	PART
ftr-320	1102	63	present	present	VERB
ftr-320	1102	64	a	a	DET
ftr-320	1102	65	proposal	proposal	NOUN
ftr-320	1102	66	for	for	SCONJ
ftr-320	1102	67	such	such	DET
ftr-320	1102	68	a	a	DET
ftr-320	1102	69	subsidy	subsidy	NOUN
ftr-320	1102	70	to	to	ADP
ftr-320	1102	71	congress	congress	PROPN
ftr-320	1102	72	to	to	PART
ftr-320	1102	73	be	be	AUX
ftr-320	1102	74	discussed	discuss	VERB
ftr-320	1102	75	and	and	CCONJ
ftr-320	1102	76	debated	debate	VERB
ftr-320	1102	77	in	in	ADP
ftr-320	1102	78	a	a	DET
ftr-320	1102	79	public	public	ADJ
ftr-320	1102	80	process	process	NOUN
ftr-320	1102	81	.	.	PUNCT
ftr-320	1103	1	it	it	PRON
ftr-320	1103	2	may	may	AUX
ftr-320	1103	3	be	be	AUX
ftr-320	1103	4	that	that	SCONJ
ftr-320	1103	5	the	the	DET
ftr-320	1103	6	american	american	ADJ
ftr-320	1103	7	public	public	NOUN
ftr-320	1103	8	does	do	AUX
ftr-320	1103	9	not	not	PART
ftr-320	1103	10	wish	wish	VERB
ftr-320	1103	11	to	to	PART
ftr-320	1103	12	subsidize	subsidize	VERB
ftr-320	1103	13	the	the	DET
ftr-320	1103	14	acquisition	acquisition	NOUN
ftr-320	1103	15	of	of	ADP
ftr-320	1103	16	conservation	conservation	NOUN
ftr-320	1103	17	easements	easement	NOUN
ftr-320	1103	18	that	that	PRON
ftr-320	1103	19	are	be	AUX
ftr-320	1103	20	more	more	ADV
ftr-320	1103	21	easily	easily	ADV
ftr-320	1103	22	modifiable	modifiable	ADJ
ftr-320	1103	23	and	and	CCONJ
ftr-320	1103	24	extinguishable	extinguishable	ADJ
ftr-320	1103	25	in	in	ADP
ftr-320	1103	26	montana	montana	PROPN
ftr-320	1103	27	or	or	CCONJ
ftr-320	1103	28	michigan	michigan	PROPN
ftr-320	1103	29	than	than	ADP
ftr-320	1103	30	in	in	ADP
ftr-320	1103	31	maine	maine	PROPN
ftr-320	1103	32	or	or	CCONJ
ftr-320	1103	33	minnesota	minnesota	PROPN
ftr-320	1103	34	.	.	PUNCT
ftr-320	1104	1	moreover	moreover	ADV
ftr-320	1104	2	,	,	PUNCT
ftr-320	1104	3	any	any	DET
ftr-320	1104	4	such	such	ADJ
ftr-320	1104	5	federal	federal	ADJ
ftr-320	1104	6	subsidy	subsidy	NOUN
ftr-320	1104	7	,	,	PUNCT
ftr-320	1104	8	even	even	ADV
ftr-320	1104	9	if	if	SCONJ
ftr-320	1104	10	it	it	PRON
ftr-320	1104	11	had	have	VERB
ftr-320	1104	12	public	public	ADJ
ftr-320	1104	13	support	support	NOUN
ftr-320	1104	14	,	,	PUNCT
ftr-320	1104	15	should	should	AUX
ftr-320	1104	16	include	include	VERB
ftr-320	1104	17	detailed	detailed	ADJ
ftr-320	1104	18	standards	standard	NOUN
ftr-320	1104	19	by	by	ADP
ftr-320	1104	20	which	which	PRON
ftr-320	1104	21	to	to	PART
ftr-320	1104	22	assess	assess	VERB
ftr-320	1104	23	the	the	DET
ftr-320	1104	24	acceptability	acceptability	NOUN
ftr-320	1104	25	of	of	ADP
ftr-320	1104	26	the	the	DET
ftr-320	1104	27	proposed	propose	VERB
ftr-320	1104	28	modification	modification	NOUN
ftr-320	1104	29	and	and	CCONJ
ftr-320	1104	30	extinguishment	extinguishment	NOUN
ftr-320	1104	31	procedures	procedure	NOUN
ftr-320	1104	32	,	,	PUNCT
ftr-320	1104	33	as	as	ADV
ftr-320	1104	34	well	well	ADV
ftr-320	1104	35	as	as	ADP
ftr-320	1104	36	mechanisms	mechanism	NOUN
ftr-320	1104	37	to	to	PART
ftr-320	1104	38	address	address	VERB
ftr-320	1104	39	the	the	DET
ftr-320	1104	40	added	add	VERB
ftr-320	1104	41	valuation	valuation	NOUN
ftr-320	1104	42	complexities	complexity	NOUN
ftr-320	1104	43	,	,	PUNCT
ftr-320	1104	44	the	the	DET
ftr-320	1104	45	dangers	danger	NOUN
ftr-320	1104	46	of	of	ADP
ftr-320	1104	47	parochialism	parochialism	NOUN
ftr-320	1104	48	,	,	PUNCT
ftr-320	1104	49	and	and	CCONJ
ftr-320	1104	50	the	the	DET
ftr-320	1104	51	increased	increase	VERB
ftr-320	1104	52	opportunities	opportunity	NOUN
ftr-320	1104	53	for	for	ADP
ftr-320	1104	54	abuse	abuse	NOUN
ftr-320	1104	55	.	.	PUNCT
ftr-320	1105	1	3	3	X
ftr-320	1105	2	.	.	X
ftr-320	1105	3	federal	federal	ADJ
ftr-320	1105	4	and	and	CCONJ
ftr-320	1105	5	state	state	NOUN
ftr-320	1105	6	law	law	NOUN
ftr-320	1105	7	interaction	interaction	NOUN
ftr-320	1105	8	states	state	NOUN
ftr-320	1105	9	are	be	AUX
ftr-320	1105	10	,	,	PUNCT
ftr-320	1105	11	of	of	ADP
ftr-320	1105	12	course	course	NOUN
ftr-320	1105	13	,	,	PUNCT
ftr-320	1105	14	free	free	ADJ
ftr-320	1105	15	to	to	PART
ftr-320	1105	16	craft	craft	VERB
ftr-320	1105	17	whatever	whatever	DET
ftr-320	1105	18	modification	modification	NOUN
ftr-320	1105	19	and	and	CCONJ
ftr-320	1105	20	extinguishment	extinguishment	NOUN
ftr-320	1105	21	procedures	procedure	NOUN
ftr-320	1105	22	they	they	PRON
ftr-320	1105	23	deem	deem	VERB
ftr-320	1105	24	appropriate	appropriate	ADJ
ftr-320	1105	25	for	for	ADP
ftr-320	1105	26	state	state	NOUN
ftr-320	1105	27	-	-	PUNCT
ftr-320	1105	28	funded	fund	VERB
ftr-320	1105	29	conservation	conservation	NOUN
ftr-320	1105	30	easements	easement	NOUN
ftr-320	1105	31	,	,	PUNCT
ftr-320	1105	32	and	and	CCONJ
ftr-320	1105	33	many	many	ADJ
ftr-320	1105	34	have	have	AUX
ftr-320	1105	35	done	do	VERB
ftr-320	1105	36	so	so	ADV
ftr-320	1105	37	.	.	PUNCT
ftr-320	1106	1	163	163	NUM
ftr-320	1106	2	government	government	NOUN
ftr-320	1106	3	and	and	CCONJ
ftr-320	1106	4	nonprofit	nonprofit	ADJ
ftr-320	1106	5	holders	holder	NOUN
ftr-320	1106	6	are	be	AUX
ftr-320	1106	7	similarly	similarly	ADV
ftr-320	1106	8	free	free	ADJ
ftr-320	1106	9	to	to	PART
ftr-320	1106	10	raise	raise	VERB
ftr-320	1106	11	funds	fund	NOUN
ftr-320	1106	12	and	and	CCONJ
ftr-320	1106	13	purchase	purchase	VERB
ftr-320	1106	14	conservation	conservation	NOUN
ftr-320	1106	15	easements	easement	NOUN
ftr-320	1106	16	that	that	PRON
ftr-320	1106	17	are	be	AUX
ftr-320	1106	18	modifiable	modifiable	ADJ
ftr-320	1106	19	or	or	CCONJ
ftr-320	1106	20	terminable	terminable	ADJ
ftr-320	1106	21	as	as	SCONJ
ftr-320	1106	22	they	they	PRON
ftr-320	1106	23	may	may	AUX
ftr-320	1106	24	see	see	VERB
ftr-320	1106	25	fit	fit	ADJ
ftr-320	1106	26	or	or	CCONJ
ftr-320	1106	27	upon	upon	SCONJ
ftr-320	1106	28	the	the	DET
ftr-320	1106	29	satisfaction	satisfaction	NOUN
ftr-320	1106	30	of	of	ADP
ftr-320	1106	31	conditions	condition	NOUN
ftr-320	1106	32	of	of	ADP
ftr-320	1106	33	their	their	PRON
ftr-320	1106	34	choice	choice	NOUN
ftr-320	1106	35	,	,	PUNCT
ftr-320	1106	36	subject	subject	ADJ
ftr-320	1106	37	to	to	ADP
ftr-320	1106	38	whatever	whatever	DET
ftr-320	1106	39	requirements	requirement	NOUN
ftr-320	1106	40	might	might	AUX
ftr-320	1106	41	be	be	AUX
ftr-320	1106	42	imposed	impose	VERB
ftr-320	1106	43	by	by	ADP
ftr-320	1106	44	the	the	DET
ftr-320	1106	45	applicable	applicable	ADJ
ftr-320	1106	46	state	state	NOUN
ftr-320	1106	47	enabling	enable	VERB
ftr-320	1106	48	statute	statute	NOUN
ftr-320	1106	49	and	and	CCONJ
ftr-320	1106	50	assuming	assume	VERB
ftr-320	1106	51	they	they	PRON
ftr-320	1106	52	negotiate	negotiate	VERB
ftr-320	1106	53	with	with	ADP
ftr-320	1106	54	the	the	DET
ftr-320	1106	55	grantor	grantor	NOUN
ftr-320	1106	56	for	for	ADP
ftr-320	1106	57	this	this	DET
ftr-320	1106	58	discretion	discretion	NOUN
ftr-320	1106	59	and	and	CCONJ
ftr-320	1106	60	memorialize	memorialize	VERB
ftr-320	1106	61	such	such	ADJ
ftr-320	1106	62	discretion	discretion	NOUN
ftr-320	1106	63	in	in	ADP
ftr-320	1106	64	the	the	DET
ftr-320	1106	65	easement	easement	ADJ
ftr-320	1106	66	deed	deed	NOUN
ftr-320	1106	67	(	(	PUNCT
ftr-320	1106	68	instead	instead	ADV
ftr-320	1106	69	of	of	ADP
ftr-320	1106	70	representing	represent	VERB
ftr-320	1106	71	that	that	SCONJ
ftr-320	1106	72	the	the	DET
ftr-320	1106	73	easement	easement	NOUN
ftr-320	1106	74	is	be	AUX
ftr-320	1106	75	162	162	NUM
ftr-320	1106	76	.	.	PUNCT
ftr-320	1107	1	for	for	ADP
ftr-320	1107	2	example	example	NOUN
ftr-320	1107	3	,	,	PUNCT
ftr-320	1107	4	if	if	SCONJ
ftr-320	1107	5	an	an	DET
ftr-320	1107	6	easement	easement	ADJ
ftr-320	1107	7	increases	increase	VERB
ftr-320	1107	8	in	in	ADP
ftr-320	1107	9	value	value	NOUN
ftr-320	1107	10	relative	relative	ADJ
ftr-320	1107	11	to	to	ADP
ftr-320	1107	12	the	the	DET
ftr-320	1107	13	value	value	NOUN
ftr-320	1107	14	of	of	ADP
ftr-320	1107	15	the	the	DET
ftr-320	1107	16	property	property	NOUN
ftr-320	1107	17	it	it	PRON
ftr-320	1107	18	encumbers	encumber	VERB
ftr-320	1107	19	over	over	ADP
ftr-320	1107	20	time	time	NOUN
ftr-320	1107	21	,	,	PUNCT
ftr-320	1107	22	and	and	CCONJ
ftr-320	1107	23	the	the	DET
ftr-320	1107	24	holder‘s	holder‘s	PROPN
ftr-320	1107	25	entitlement	entitlement	NOUN
ftr-320	1107	26	to	to	PART
ftr-320	1107	27	proceeds	proceeds	VERB
ftr-320	1107	28	upon	upon	SCONJ
ftr-320	1107	29	extinguishment	extinguishment	NOUN
ftr-320	1107	30	is	be	AUX
ftr-320	1107	31	limited	limit	VERB
ftr-320	1107	32	to	to	ADP
ftr-320	1107	33	the	the	DET
ftr-320	1107	34	minimum	minimum	NOUN
ftr-320	1107	35	(	(	PUNCT
ftr-320	1107	36	or	or	CCONJ
ftr-320	1107	37	floor	floor	NOUN
ftr-320	1107	38	)	)	PUNCT
ftr-320	1107	39	percentage	percentage	NOUN
ftr-320	1107	40	value	value	NOUN
ftr-320	1107	41	established	establish	VERB
ftr-320	1107	42	at	at	ADP
ftr-320	1107	43	the	the	DET
ftr-320	1107	44	time	time	NOUN
ftr-320	1107	45	of	of	ADP
ftr-320	1107	46	the	the	DET
ftr-320	1107	47	easement‘s	easement‘s	NOUN
ftr-320	1107	48	donation	donation	NOUN
ftr-320	1107	49	,	,	PUNCT
ftr-320	1107	50	the	the	DET
ftr-320	1107	51	landowner	landowner	NOUN
ftr-320	1107	52	could	could	AUX
ftr-320	1107	53	make	make	VERB
ftr-320	1107	54	a	a	DET
ftr-320	1107	55	tidy	tidy	ADJ
ftr-320	1107	56	sum	sum	NOUN
ftr-320	1107	57	through	through	ADP
ftr-320	1107	58	extinguishment	extinguishment	NOUN
ftr-320	1107	59	.	.	PUNCT
ftr-320	1108	1	see	see	VERB
ftr-320	1108	2	mclaughlin	mclaughlin	PROPN
ftr-320	1108	3	,	,	PUNCT
ftr-320	1108	4	national	national	ADJ
ftr-320	1108	5	perpetuity	perpetuity	NOUN
ftr-320	1108	6	standards	standard	NOUN
ftr-320	1108	7	,	,	PUNCT
ftr-320	1108	8	part	part	NOUN
ftr-320	1108	9	1	1	NUM
ftr-320	1108	10	,	,	PUNCT
ftr-320	1108	11	supra	supra	PROPN
ftr-320	1108	12	note	note	NOUN
ftr-320	1108	13	16	16	NUM
ftr-320	1108	14	,	,	PUNCT
ftr-320	1108	15	at	at	ADP
ftr-320	1108	16	510–12	510–12	PROPN
ftr-320	1108	17	.	.	PUNCT
ftr-320	1109	1	163	163	NUM
ftr-320	1109	2	.	.	PUNCT
ftr-320	1110	1	see	see	VERB
ftr-320	1110	2	mclaughlin	mclaughlin	PROPN
ftr-320	1110	3	,	,	PUNCT
ftr-320	1110	4	national	national	ADJ
ftr-320	1110	5	perpetuity	perpetuity	NOUN
ftr-320	1110	6	standards	standard	NOUN
ftr-320	1110	7	,	,	PUNCT
ftr-320	1110	8	part	part	NOUN
ftr-320	1110	9	2	2	NUM
ftr-320	1110	10	,	,	PUNCT
ftr-320	1110	11	supra	supra	ADJ
ftr-320	1110	12	note	note	NOUN
ftr-320	1110	13	5	5	NUM
ftr-320	1110	14	,	,	PUNCT
ftr-320	1110	15	apps	app	NOUN
ftr-320	1110	16	.	.	PUNCT
ftr-320	1111	1	a	a	DET
ftr-320	1111	2	,	,	PUNCT
ftr-320	1111	3	b	b	NOUN
ftr-320	1111	4	(	(	PUNCT
ftr-320	1111	5	surveying	survey	VERB
ftr-320	1111	6	the	the	DET
ftr-320	1111	7	state	state	NOUN
ftr-320	1111	8	enabling	enable	VERB
ftr-320	1111	9	statutes	statute	NOUN
ftr-320	1111	10	,	,	PUNCT
ftr-320	1111	11	some	some	PRON
ftr-320	1111	12	of	of	ADP
ftr-320	1111	13	which	which	PRON
ftr-320	1111	14	establish	establish	VERB
ftr-320	1111	15	statefunded	statefunde	VERB
ftr-320	1111	16	easement	easement	ADJ
ftr-320	1111	17	purchase	purchase	NOUN
ftr-320	1111	18	programs	program	NOUN
ftr-320	1111	19	)	)	PUNCT
ftr-320	1111	20	.	.	PUNCT
ftr-320	1112	1	270	270	NUM
ftr-320	1112	2	florida	florida	PROPN
ftr-320	1112	3	tax	tax	NOUN
ftr-320	1112	4	review	review	NOUN
ftr-320	1112	5	[	[	X
ftr-320	1112	6	vol	vol	NOUN
ftr-320	1112	7	.	.	PUNCT
ftr-320	1113	1	13:5	13:5	NUM
ftr-320	1113	2	perpetual	perpetual	ADJ
ftr-320	1113	3	)	)	PUNCT
ftr-320	1113	4	.	.	PUNCT
ftr-320	1114	1	164	164	NUM
ftr-320	1114	2	to	to	ADP
ftr-320	1114	3	the	the	DET
ftr-320	1114	4	extent	extent	NOUN
ftr-320	1114	5	landowners	landowner	NOUN
ftr-320	1114	6	and	and	CCONJ
ftr-320	1114	7	holders	holder	NOUN
ftr-320	1114	8	wish	wish	VERB
ftr-320	1114	9	to	to	PART
ftr-320	1114	10	benefit	benefit	VERB
ftr-320	1114	11	from	from	ADP
ftr-320	1114	12	the	the	DET
ftr-320	1114	13	federal	federal	ADJ
ftr-320	1114	14	charitable	charitable	ADJ
ftr-320	1114	15	income	income	NOUN
ftr-320	1114	16	tax	tax	NOUN
ftr-320	1114	17	deduction	deduction	NOUN
ftr-320	1114	18	,	,	PUNCT
ftr-320	1114	19	however	however	ADV
ftr-320	1114	20	,	,	PUNCT
ftr-320	1114	21	they	they	PRON
ftr-320	1114	22	should	should	AUX
ftr-320	1114	23	be	be	AUX
ftr-320	1114	24	required	require	VERB
ftr-320	1114	25	to	to	PART
ftr-320	1114	26	satisfy	satisfy	VERB
ftr-320	1114	27	the	the	DET
ftr-320	1114	28	requirements	requirement	NOUN
ftr-320	1114	29	set	set	VERB
ftr-320	1114	30	forth	forth	ADP
ftr-320	1114	31	in	in	ADP
ftr-320	1114	32	section	section	NOUN
ftr-320	1114	33	170(h	170(h	PROPN
ftr-320	1114	34	)	)	PUNCT
ftr-320	1114	35	and	and	CCONJ
ftr-320	1114	36	the	the	DET
ftr-320	1114	37	regulations	regulation	NOUN
ftr-320	1114	38	.	.	PUNCT
ftr-320	1115	1	this	this	PRON
ftr-320	1115	2	does	do	AUX
ftr-320	1115	3	not	not	PART
ftr-320	1115	4	mean	mean	VERB
ftr-320	1115	5	that	that	SCONJ
ftr-320	1115	6	federal	federal	ADJ
ftr-320	1115	7	law	law	NOUN
ftr-320	1115	8	preempts	preempt	VERB
ftr-320	1115	9	state	state	NOUN
ftr-320	1115	10	law	law	NOUN
ftr-320	1115	11	.	.	PUNCT
ftr-320	1116	1	rather	rather	ADV
ftr-320	1116	2	,	,	PUNCT
ftr-320	1116	3	it	it	PRON
ftr-320	1116	4	means	mean	VERB
ftr-320	1116	5	that	that	SCONJ
ftr-320	1116	6	,	,	PUNCT
ftr-320	1116	7	to	to	PART
ftr-320	1116	8	be	be	AUX
ftr-320	1116	9	eligible	eligible	ADJ
ftr-320	1116	10	for	for	ADP
ftr-320	1116	11	the	the	DET
ftr-320	1116	12	federal	federal	ADJ
ftr-320	1116	13	deduction	deduction	NOUN
ftr-320	1116	14	,	,	PUNCT
ftr-320	1116	15	conservation	conservation	NOUN
ftr-320	1116	16	easement	easement	ADJ
ftr-320	1116	17	donors	donor	NOUN
ftr-320	1116	18	must	must	AUX
ftr-320	1116	19	satisfy	satisfy	VERB
ftr-320	1116	20	the	the	DET
ftr-320	1116	21	requirements	requirement	NOUN
ftr-320	1116	22	in	in	ADP
ftr-320	1116	23	section	section	NOUN
ftr-320	1116	24	170(h	170(h	PROPN
ftr-320	1116	25	)	)	PUNCT
ftr-320	1116	26	and	and	CCONJ
ftr-320	1116	27	the	the	DET
ftr-320	1116	28	regulations	regulation	NOUN
ftr-320	1116	29	as	as	ADV
ftr-320	1116	30	well	well	ADV
ftr-320	1116	31	as	as	ADP
ftr-320	1116	32	any	any	DET
ftr-320	1116	33	additional	additional	ADJ
ftr-320	1116	34	requirements	requirement	NOUN
ftr-320	1116	35	that	that	PRON
ftr-320	1116	36	may	may	AUX
ftr-320	1116	37	be	be	AUX
ftr-320	1116	38	imposed	impose	VERB
ftr-320	1116	39	on	on	ADP
ftr-320	1116	40	the	the	DET
ftr-320	1116	41	creation	creation	NOUN
ftr-320	1116	42	,	,	PUNCT
ftr-320	1116	43	modification	modification	NOUN
ftr-320	1116	44	,	,	PUNCT
ftr-320	1116	45	or	or	CCONJ
ftr-320	1116	46	extinguishment	extinguishment	NOUN
ftr-320	1116	47	of	of	ADP
ftr-320	1116	48	conservation	conservation	NOUN
ftr-320	1116	49	easements	easement	NOUN
ftr-320	1116	50	under	under	ADP
ftr-320	1116	51	the	the	DET
ftr-320	1116	52	applicable	applicable	ADJ
ftr-320	1116	53	state	state	NOUN
ftr-320	1116	54	enabling	enable	VERB
ftr-320	1116	55	statute	statute	NOUN
ftr-320	1116	56	.	.	PUNCT
ftr-320	1117	1	165	165	NUM
ftr-320	1117	2	this	this	PRON
ftr-320	1117	3	is	be	AUX
ftr-320	1117	4	not	not	PART
ftr-320	1117	5	a	a	DET
ftr-320	1117	6	new	new	ADJ
ftr-320	1117	7	concept	concept	NOUN
ftr-320	1117	8	.	.	PUNCT
ftr-320	1118	1	congress	congress	PROPN
ftr-320	1118	2	is	be	AUX
ftr-320	1118	3	free	free	ADJ
ftr-320	1118	4	to	to	PART
ftr-320	1118	5	condition	condition	VERB
ftr-320	1118	6	the	the	DET
ftr-320	1118	7	receipt	receipt	NOUN
ftr-320	1118	8	of	of	ADP
ftr-320	1118	9	federal	federal	ADJ
ftr-320	1118	10	tax	tax	NOUN
ftr-320	1118	11	incentives	incentive	NOUN
ftr-320	1118	12	upon	upon	SCONJ
ftr-320	1118	13	the	the	DET
ftr-320	1118	14	satisfaction	satisfaction	NOUN
ftr-320	1118	15	of	of	ADP
ftr-320	1118	16	federal	federal	ADJ
ftr-320	1118	17	requirements	requirement	NOUN
ftr-320	1118	18	,	,	PUNCT
ftr-320	1118	19	166	166	NUM
ftr-320	1118	20	and	and	CCONJ
ftr-320	1118	21	it	it	PRON
ftr-320	1118	22	has	have	AUX
ftr-320	1118	23	been	be	AUX
ftr-320	1118	24	standard	standard	ADJ
ftr-320	1118	25	operating	operating	NOUN
ftr-320	1118	26	practice	practice	NOUN
ftr-320	1118	27	for	for	ADP
ftr-320	1118	28	wellrepresented	wellrepresented	ADJ
ftr-320	1118	29	easement	easement	ADJ
ftr-320	1118	30	donors	donor	NOUN
ftr-320	1118	31	to	to	PART
ftr-320	1118	32	draft	draft	VERB
ftr-320	1118	33	their	their	PRON
ftr-320	1118	34	easements	easement	NOUN
ftr-320	1118	35	to	to	PART
ftr-320	1118	36	satisfy	satisfy	VERB
ftr-320	1118	37	both	both	DET
ftr-320	1118	38	state	state	NOUN
ftr-320	1118	39	and	and	CCONJ
ftr-320	1118	40	federal	federal	ADJ
ftr-320	1118	41	requirements	requirement	NOUN
ftr-320	1118	42	.	.	PUNCT
ftr-320	1119	1	167	167	NUM
ftr-320	1119	2	as	as	SCONJ
ftr-320	1119	3	judge	judge	NOUN
ftr-320	1119	4	haines	haine	NOUN
ftr-320	1119	5	explained	explain	VERB
ftr-320	1119	6	in	in	ADP
ftr-320	1119	7	carpenter	carpenter	NOUN
ftr-320	1119	8	,	,	PUNCT
ftr-320	1119	9	in	in	ADP
ftr-320	1119	10	determining	determine	VERB
ftr-320	1119	11	whether	whether	SCONJ
ftr-320	1119	12	a	a	DET
ftr-320	1119	13	conservation	conservation	NOUN
ftr-320	1119	14	easement	easement	NOUN
ftr-320	1119	15	complies	complie	NOUN
ftr-320	1119	16	with	with	ADP
ftr-320	1119	17	the	the	DET
ftr-320	1119	18	requirements	requirement	NOUN
ftr-320	1119	19	for	for	ADP
ftr-320	1119	20	the	the	DET
ftr-320	1119	21	deduction	deduction	NOUN
ftr-320	1119	22	under	under	ADP
ftr-320	1119	23	section	section	NOUN
ftr-320	1119	24	170(h	170(h	PROPN
ftr-320	1119	25	)	)	PUNCT
ftr-320	1119	26	,	,	PUNCT
ftr-320	1119	27	one	one	NUM
ftr-320	1119	28	looks	look	VERB
ftr-320	1119	29	to	to	ADP
ftr-320	1119	30	state	state	NOUN
ftr-320	1119	31	law	law	NOUN
ftr-320	1119	32	to	to	PART
ftr-320	1119	33	determine	determine	VERB
ftr-320	1119	34	the	the	DET
ftr-320	1119	35	nature	nature	NOUN
ftr-320	1119	36	of	of	ADP
ftr-320	1119	37	the	the	DET
ftr-320	1119	38	property	property	NOUN
ftr-320	1119	39	rights	right	NOUN
ftr-320	1119	40	embodied	embody	VERB
ftr-320	1119	41	in	in	ADP
ftr-320	1119	42	the	the	DET
ftr-320	1119	43	easement	easement	NOUN
ftr-320	1119	44	,	,	PUNCT
ftr-320	1119	45	but	but	CCONJ
ftr-320	1119	46	―[f]‖ederal	―[f]‖ederal	ADJ
ftr-320	1119	47	law	law	NOUN
ftr-320	1119	48	determines	determine	VERB
ftr-320	1119	49	the	the	DET
ftr-320	1119	50	appropriate	appropriate	ADJ
ftr-320	1119	51	tax	tax	NOUN
ftr-320	1119	52	treatment	treatment	NOUN
ftr-320	1119	53	of	of	ADP
ftr-320	1119	54	those	those	DET
ftr-320	1119	55	rights.‖	rights.‖	NOUN
ftr-320	1119	56	168	168	NUM
ftr-320	1119	57	accordingly	accordingly	ADV
ftr-320	1119	58	,	,	PUNCT
ftr-320	1119	59	in	in	ADP
ftr-320	1119	60	determining	determine	VERB
ftr-320	1119	61	whether	whether	SCONJ
ftr-320	1119	62	a	a	DET
ftr-320	1119	63	conservation	conservation	NOUN
ftr-320	1119	64	easement	easement	NOUN
ftr-320	1119	65	complies	complie	NOUN
ftr-320	1119	66	with	with	ADP
ftr-320	1119	67	the	the	DET
ftr-320	1119	68	extinguishment	extinguishment	NOUN
ftr-320	1119	69	and	and	CCONJ
ftr-320	1119	70	proceeds	proceed	VERB
ftr-320	1119	71	requirements	requirement	NOUN
ftr-320	1119	72	of	of	ADP
ftr-320	1119	73	regulation	regulation	NOUN
ftr-320	1119	74	section	section	NOUN
ftr-320	1119	75	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-320	1119	76	)	)	PUNCT
ftr-320	1119	77	,	,	PUNCT
ftr-320	1119	78	one	one	PRON
ftr-320	1119	79	would	would	AUX
ftr-320	1119	80	look	look	VERB
ftr-320	1119	81	to	to	ADP
ftr-320	1119	82	the	the	DET
ftr-320	1119	83	terms	term	NOUN
ftr-320	1119	84	of	of	ADP
ftr-320	1119	85	the	the	DET
ftr-320	1119	86	deed	deed	NOUN
ftr-320	1119	87	and	and	CCONJ
ftr-320	1119	88	state	state	NOUN
ftr-320	1119	89	law	law	NOUN
ftr-320	1119	90	to	to	PART
ftr-320	1119	91	determine	determine	VERB
ftr-320	1119	92	how	how	SCONJ
ftr-320	1119	93	the	the	DET
ftr-320	1119	94	easement	easement	NOUN
ftr-320	1119	95	164	164	NUM
ftr-320	1119	96	.	.	PUNCT
ftr-320	1120	1	much	much	ADJ
ftr-320	1120	2	of	of	ADP
ftr-320	1120	3	the	the	DET
ftr-320	1120	4	controversy	controversy	NOUN
ftr-320	1120	5	over	over	ADP
ftr-320	1120	6	the	the	DET
ftr-320	1120	7	manner	manner	NOUN
ftr-320	1120	8	in	in	ADP
ftr-320	1120	9	which	which	PRON
ftr-320	1120	10	conservation	conservation	NOUN
ftr-320	1120	11	easements	easement	NOUN
ftr-320	1120	12	can	can	AUX
ftr-320	1120	13	be	be	AUX
ftr-320	1120	14	permissibly	permissibly	ADV
ftr-320	1120	15	modified	modify	VERB
ftr-320	1120	16	or	or	CCONJ
ftr-320	1120	17	terminated	terminate	VERB
ftr-320	1120	18	could	could	AUX
ftr-320	1120	19	be	be	AUX
ftr-320	1120	20	avoided	avoid	VERB
ftr-320	1120	21	if	if	SCONJ
ftr-320	1120	22	deeds	deed	NOUN
ftr-320	1120	23	expressly	expressly	ADV
ftr-320	1120	24	addressed	address	VERB
ftr-320	1120	25	the	the	DET
ftr-320	1120	26	issue	issue	NOUN
ftr-320	1120	27	.	.	PUNCT
ftr-320	1121	1	if	if	SCONJ
ftr-320	1121	2	this	this	PRON
ftr-320	1121	3	were	be	AUX
ftr-320	1121	4	done	do	VERB
ftr-320	1121	5	,	,	PUNCT
ftr-320	1121	6	all	all	DET
ftr-320	1121	7	parties	party	NOUN
ftr-320	1121	8	in	in	ADP
ftr-320	1121	9	interest	interest	NOUN
ftr-320	1121	10	—	—	PUNCT
ftr-320	1121	11	donors	donor	NOUN
ftr-320	1121	12	,	,	PUNCT
ftr-320	1121	13	holders	holder	NOUN
ftr-320	1121	14	,	,	PUNCT
ftr-320	1121	15	the	the	DET
ftr-320	1121	16	irs	irs	PROPN
ftr-320	1121	17	,	,	PUNCT
ftr-320	1121	18	state	state	NOUN
ftr-320	1121	19	attorneys	attorney	NOUN
ftr-320	1121	20	general	general	ADJ
ftr-320	1121	21	,	,	PUNCT
ftr-320	1121	22	funders	funder	NOUN
ftr-320	1121	23	,	,	PUNCT
ftr-320	1121	24	and	and	CCONJ
ftr-320	1121	25	the	the	DET
ftr-320	1121	26	taxpaying	taxpaying	ADJ
ftr-320	1121	27	public	public	NOUN
ftr-320	1121	28	—	—	PUNCT
ftr-320	1121	29	would	would	AUX
ftr-320	1121	30	be	be	AUX
ftr-320	1121	31	on	on	ADP
ftr-320	1121	32	notice	notice	NOUN
ftr-320	1121	33	of	of	ADP
ftr-320	1121	34	the	the	DET
ftr-320	1121	35	terms	term	NOUN
ftr-320	1121	36	of	of	ADP
ftr-320	1121	37	the	the	DET
ftr-320	1121	38	transaction	transaction	NOUN
ftr-320	1121	39	.	.	PUNCT
ftr-320	1122	1	165	165	NUM
ftr-320	1122	2	.	.	PUNCT
ftr-320	1123	1	see	see	VERB
ftr-320	1123	2	mclaughlin	mclaughlin	PROPN
ftr-320	1123	3	,	,	PUNCT
ftr-320	1123	4	national	national	ADJ
ftr-320	1123	5	perpetuity	perpetuity	NOUN
ftr-320	1123	6	standards	standard	NOUN
ftr-320	1123	7	,	,	PUNCT
ftr-320	1123	8	part	part	NOUN
ftr-320	1123	9	2	2	NUM
ftr-320	1123	10	,	,	PUNCT
ftr-320	1123	11	supra	supra	ADJ
ftr-320	1123	12	note	note	NOUN
ftr-320	1123	13	5	5	NUM
ftr-320	1123	14	,	,	PUNCT
ftr-320	1123	15	at	at	ADP
ftr-320	1123	16	20–26	20–26	NUM
ftr-320	1123	17	(	(	PUNCT
ftr-320	1123	18	discussing	discuss	VERB
ftr-320	1123	19	the	the	DET
ftr-320	1123	20	interaction	interaction	NOUN
ftr-320	1123	21	of	of	ADP
ftr-320	1123	22	federal	federal	ADJ
ftr-320	1123	23	and	and	CCONJ
ftr-320	1123	24	state	state	NOUN
ftr-320	1123	25	law	law	NOUN
ftr-320	1123	26	in	in	ADP
ftr-320	1123	27	the	the	DET
ftr-320	1123	28	conservation	conservation	NOUN
ftr-320	1123	29	easement	easement	ADJ
ftr-320	1123	30	context	context	NOUN
ftr-320	1123	31	)	)	PUNCT
ftr-320	1123	32	.	.	PUNCT
ftr-320	1124	1	166	166	NUM
ftr-320	1124	2	.	.	PUNCT
ftr-320	1124	3	see	see	VERB
ftr-320	1124	4	,	,	PUNCT
ftr-320	1124	5	e.g.	e.g.	ADV
ftr-320	1124	6	,	,	PUNCT
ftr-320	1124	7	estate	estate	NOUN
ftr-320	1124	8	of	of	ADP
ftr-320	1124	9	gillespie	gillespie	PROPN
ftr-320	1124	10	v.	v.	ADP
ftr-320	1124	11	commissioner	commissioner	PROPN
ftr-320	1124	12	,	,	PUNCT
ftr-320	1124	13	75	75	NUM
ftr-320	1124	14	t.c	t.c	PROPN
ftr-320	1124	15	.	.	PROPN
ftr-320	1124	16	374	374	NUM
ftr-320	1124	17	,	,	PUNCT
ftr-320	1124	18	378–79	378–79	PROPN
ftr-320	1124	19	(	(	PUNCT
ftr-320	1124	20	1980	1980	NUM
ftr-320	1124	21	)	)	PUNCT
ftr-320	1124	22	(	(	PUNCT
ftr-320	1124	23	whether	whether	SCONJ
ftr-320	1124	24	a	a	DET
ftr-320	1124	25	particular	particular	ADJ
ftr-320	1124	26	transfer	transfer	NOUN
ftr-320	1124	27	qualifies	qualifie	NOUN
ftr-320	1124	28	for	for	ADP
ftr-320	1124	29	a	a	DET
ftr-320	1124	30	federal	federal	ADJ
ftr-320	1124	31	estate	estate	NOUN
ftr-320	1124	32	tax	tax	NOUN
ftr-320	1124	33	charitable	charitable	ADJ
ftr-320	1124	34	deduction	deduction	NOUN
ftr-320	1124	35	is	be	AUX
ftr-320	1124	36	a	a	DET
ftr-320	1124	37	matter	matter	NOUN
ftr-320	1124	38	of	of	ADP
ftr-320	1124	39	federal	federal	ADJ
ftr-320	1124	40	concern	concern	NOUN
ftr-320	1124	41	,	,	PUNCT
ftr-320	1124	42	and	and	CCONJ
ftr-320	1124	43	congress	congress	PROPN
ftr-320	1124	44	may	may	AUX
ftr-320	1124	45	prescribe	prescribe	VERB
ftr-320	1124	46	requirements	requirement	NOUN
ftr-320	1124	47	for	for	ADP
ftr-320	1124	48	tax	tax	NOUN
ftr-320	1124	49	-	-	PUNCT
ftr-320	1124	50	deductible	deductible	ADJ
ftr-320	1124	51	gifts	gift	NOUN
ftr-320	1124	52	to	to	ADP
ftr-320	1124	53	charity	charity	NOUN
ftr-320	1124	54	)	)	PUNCT
ftr-320	1124	55	.	.	PUNCT
ftr-320	1125	1	167	167	NUM
ftr-320	1125	2	.	.	PUNCT
ftr-320	1126	1	see	see	VERB
ftr-320	1126	2	supra	supra	PROPN
ftr-320	1126	3	note	note	NOUN
ftr-320	1126	4	125	125	NUM
ftr-320	1126	5	and	and	CCONJ
ftr-320	1126	6	accompanying	accompany	VERB
ftr-320	1126	7	text	text	NOUN
ftr-320	1126	8	.	.	PUNCT
ftr-320	1127	1	168	168	NUM
ftr-320	1127	2	.	.	PUNCT
ftr-320	1128	1	carpenter	carpenter	PROPN
ftr-320	1128	2	v.	v.	PROPN
ftr-320	1128	3	commissioner	commissioner	PROPN
ftr-320	1128	4	,	,	PUNCT
ftr-320	1128	5	103	103	NUM
ftr-320	1128	6	t.c.m	t.c.m	NOUN
ftr-320	1128	7	.	.	PUNCT
ftr-320	1129	1	(	(	PUNCT
ftr-320	1129	2	cch	cch	PROPN
ftr-320	1129	3	)	)	PUNCT
ftr-320	1129	4	1001	1001	NUM
ftr-320	1129	5	,	,	PUNCT
ftr-320	1129	6	1004	1004	NUM
ftr-320	1129	7	t.c.m	t.c.m	NOUN
ftr-320	1129	8	.	.	PUNCT
ftr-320	1130	1	(	(	PUNCT
ftr-320	1130	2	ria	ria	PROPN
ftr-320	1130	3	)	)	PUNCT
ftr-320	1130	4	¶	¶	PROPN
ftr-320	1130	5	2012	2012	NUM
ftr-320	1130	6	-	-	SYM
ftr-320	1130	7	001	001	NUM
ftr-320	1130	8	(	(	PUNCT
ftr-320	1130	9	2012	2012	NUM
ftr-320	1130	10	)	)	PUNCT
ftr-320	1130	11	at	at	ADP
ftr-320	1130	12	5	5	NUM
ftr-320	1130	13	.	.	PUNCT
ftr-320	1131	1	in	in	ADP
ftr-320	1131	2	a	a	DET
ftr-320	1131	3	more	more	ADV
ftr-320	1131	4	recent	recent	ADJ
ftr-320	1131	5	case	case	NOUN
ftr-320	1131	6	,	,	PUNCT
ftr-320	1131	7	the	the	DET
ftr-320	1131	8	tax	tax	NOUN
ftr-320	1131	9	court	court	NOUN
ftr-320	1131	10	explained	explain	VERB
ftr-320	1131	11	this	this	DET
ftr-320	1131	12	concept	concept	NOUN
ftr-320	1131	13	as	as	SCONJ
ftr-320	1131	14	follows	follow	VERB
ftr-320	1131	15	:	:	PUNCT
ftr-320	1131	16	―a	―a	NOUN
ftr-320	1131	17	common	common	ADJ
ftr-320	1131	18	idiom	idiom	NOUN
ftr-320	1131	19	describes	describe	VERB
ftr-320	1131	20	property	property	NOUN
ftr-320	1131	21	as	as	ADP
ftr-320	1131	22	a	a	DET
ftr-320	1131	23	‗bundle	‗bundle	NOUN
ftr-320	1131	24	of	of	ADP
ftr-320	1131	25	sticks	stick	NOUN
ftr-320	1131	26	‘	'	PUNCT
ftr-320	1131	27	.	.	PUNCT
ftr-320	1131	28	.	.	PUNCT
ftr-320	1131	29	.	.	PUNCT
ftr-320	1131	30	.	.	PUNCT
ftr-320	1132	1	state	state	NOUN
ftr-320	1132	2	law	law	NOUN
ftr-320	1132	3	determines	determine	VERB
ftr-320	1132	4	only	only	ADV
ftr-320	1132	5	which	which	PRON
ftr-320	1132	6	sticks	stick	NOUN
ftr-320	1132	7	are	be	AUX
ftr-320	1132	8	in	in	ADP
ftr-320	1132	9	a	a	DET
ftr-320	1132	10	person‘s	person‘s	PROPN
ftr-320	1132	11	bundle	bundle	NOUN
ftr-320	1132	12	.	.	PUNCT
ftr-320	1132	13	.	.	PUNCT
ftr-320	1132	14	.	.	PUNCT
ftr-320	1132	15	.	.	PUNCT
ftr-320	1133	1	once	once	ADV
ftr-320	1133	2	property	property	NOUN
ftr-320	1133	3	rights	right	NOUN
ftr-320	1133	4	are	be	AUX
ftr-320	1133	5	determined	determine	VERB
ftr-320	1133	6	under	under	ADP
ftr-320	1133	7	state	state	NOUN
ftr-320	1133	8	law	law	NOUN
ftr-320	1133	9	,	,	PUNCT
ftr-320	1133	10	as	as	SCONJ
ftr-320	1133	11	announced	announce	VERB
ftr-320	1133	12	by	by	ADP
ftr-320	1133	13	the	the	DET
ftr-320	1133	14	highest	high	ADJ
ftr-320	1133	15	court	court	NOUN
ftr-320	1133	16	of	of	ADP
ftr-320	1133	17	the	the	DET
ftr-320	1133	18	state	state	NOUN
ftr-320	1133	19	,	,	PUNCT
ftr-320	1133	20	the	the	DET
ftr-320	1133	21	tax	tax	NOUN
ftr-320	1133	22	consequences	consequence	NOUN
ftr-320	1133	23	are	be	AUX
ftr-320	1133	24	decided	decide	VERB
ftr-320	1133	25	under	under	ADP
ftr-320	1133	26	federal	federal	ADJ
ftr-320	1133	27	law.‖	law.‖	NOUN
ftr-320	1133	28	patel	patel	PROPN
ftr-320	1133	29	v.	v.	PROPN
ftr-320	1133	30	commissioner	commissioner	PROPN
ftr-320	1133	31	,	,	PUNCT
ftr-320	1133	32	tax	tax	NOUN
ftr-320	1133	33	ct	ct	PROPN
ftr-320	1133	34	.	.	PUNCT
ftr-320	1134	1	rep	rep	PROPN
ftr-320	1134	2	.	.	PROPN
ftr-320	1134	3	(	(	PUNCT
ftr-320	1134	4	cch	cch	PROPN
ftr-320	1134	5	)	)	PUNCT
ftr-320	1134	6	dec	dec	PROPN
ftr-320	1134	7	.	.	PROPN
ftr-320	1134	8	59,100	59,100	NUM
ftr-320	1134	9	,	,	PUNCT
ftr-320	1134	10	at	at	ADP
ftr-320	1134	11	4665	4665	NUM
ftr-320	1134	12	,	,	PUNCT
ftr-320	1134	13	tax	tax	NOUN
ftr-320	1134	14	ct	ct	PROPN
ftr-320	1134	15	.	.	PUNCT
ftr-320	1134	16	rep	rep	PROPN
ftr-320	1134	17	.	.	PROPN
ftr-320	1134	18	(	(	PUNCT
ftr-320	1134	19	ria	ria	PROPN
ftr-320	1134	20	)	)	PUNCT
ftr-320	1134	21	dec	dec	PROPN
ftr-320	1134	22	.	.	PROPN
ftr-320	1135	1	138.23	138.23	NUM
ftr-320	1135	2	,	,	PUNCT
ftr-320	1135	3	at	at	ADP
ftr-320	1135	4	235	235	NUM
ftr-320	1135	5	(	(	PUNCT
ftr-320	1135	6	2012	2012	NUM
ftr-320	1135	7	)	)	PUNCT
ftr-320	1135	8	(	(	PUNCT
ftr-320	1135	9	emphasis	emphasis	NOUN
ftr-320	1135	10	added	add	VERB
ftr-320	1135	11	)	)	PUNCT
ftr-320	1135	12	(	(	PUNCT
ftr-320	1135	13	citations	citation	NOUN
ftr-320	1135	14	omitted	omit	VERB
ftr-320	1135	15	)	)	PUNCT
ftr-320	1135	16	(	(	PUNCT
ftr-320	1135	17	quoting	quote	VERB
ftr-320	1135	18	united	united	PROPN
ftr-320	1135	19	states	states	PROPN
ftr-320	1135	20	v.	v.	ADP
ftr-320	1135	21	craft	craft	PROPN
ftr-320	1135	22	,	,	PUNCT
ftr-320	1135	23	535	535	NUM
ftr-320	1135	24	u.s	u.s	PROPN
ftr-320	1135	25	.	.	PROPN
ftr-320	1135	26	274	274	NUM
ftr-320	1135	27	,	,	PUNCT
ftr-320	1135	28	278–79	278–79	NOUN
ftr-320	1135	29	(	(	PUNCT
ftr-320	1135	30	2002	2002	NUM
ftr-320	1135	31	)	)	PUNCT
ftr-320	1135	32	)	)	PUNCT
ftr-320	1135	33	.	.	PUNCT
ftr-320	1136	1	2012	2012	NUM
ftr-320	1136	2	]	]	PUNCT
ftr-320	1136	3	tax	tax	NOUN
ftr-320	1136	4	-	-	PUNCT
ftr-320	1136	5	deductible	deductible	ADJ
ftr-320	1136	6	conservation	conservation	NOUN
ftr-320	1136	7	easements	easement	NOUN
ftr-320	1136	8	271	271	NUM
ftr-320	1136	9	may	may	AUX
ftr-320	1136	10	be	be	AUX
ftr-320	1136	11	extinguished	extinguish	VERB
ftr-320	1136	12	,	,	PUNCT
ftr-320	1136	13	and	and	CCONJ
ftr-320	1136	14	then	then	ADV
ftr-320	1136	15	ask	ask	VERB
ftr-320	1136	16	whether	whether	SCONJ
ftr-320	1136	17	that	that	DET
ftr-320	1136	18	easement	easement	NOUN
ftr-320	1136	19	,	,	PUNCT
ftr-320	1136	20	so	so	ADV
ftr-320	1136	21	configured	configure	VERB
ftr-320	1136	22	,	,	PUNCT
ftr-320	1136	23	satisfies	satisfy	VERB
ftr-320	1136	24	federal	federal	ADJ
ftr-320	1136	25	tax	tax	NOUN
ftr-320	1136	26	law	law	NOUN
ftr-320	1136	27	requirements	requirement	NOUN
ftr-320	1136	28	.	.	PUNCT
ftr-320	1137	1	if	if	SCONJ
ftr-320	1137	2	the	the	DET
ftr-320	1137	3	holder	holder	NOUN
ftr-320	1137	4	can	can	AUX
ftr-320	1137	5	agree	agree	VERB
ftr-320	1137	6	to	to	PART
ftr-320	1137	7	extinguish	extinguish	VERB
ftr-320	1137	8	the	the	DET
ftr-320	1137	9	easement	easement	NOUN
ftr-320	1137	10	other	other	ADJ
ftr-320	1137	11	than	than	ADP
ftr-320	1137	12	in	in	ADP
ftr-320	1137	13	a	a	DET
ftr-320	1137	14	court	court	NOUN
ftr-320	1137	15	proceeding	proceed	VERB
ftr-320	1137	16	upon	upon	SCONJ
ftr-320	1137	17	a	a	DET
ftr-320	1137	18	finding	finding	NOUN
ftr-320	1137	19	of	of	ADP
ftr-320	1137	20	impossibility	impossibility	NOUN
ftr-320	1137	21	or	or	CCONJ
ftr-320	1137	22	impracticality	impracticality	NOUN
ftr-320	1137	23	,	,	PUNCT
ftr-320	1137	24	or	or	CCONJ
ftr-320	1137	25	the	the	DET
ftr-320	1137	26	holder	holder	NOUN
ftr-320	1137	27	is	be	AUX
ftr-320	1137	28	not	not	PART
ftr-320	1137	29	entitled	entitle	VERB
ftr-320	1137	30	to	to	ADP
ftr-320	1137	31	at	at	ADP
ftr-320	1137	32	least	least	ADJ
ftr-320	1137	33	its	its	PRON
ftr-320	1137	34	minimum	minimum	ADJ
ftr-320	1137	35	proportionate	proportionate	ADJ
ftr-320	1137	36	share	share	NOUN
ftr-320	1137	37	of	of	ADP
ftr-320	1137	38	proceeds	proceed	NOUN
ftr-320	1137	39	following	follow	VERB
ftr-320	1137	40	extinguishment	extinguishment	NOUN
ftr-320	1137	41	,	,	PUNCT
ftr-320	1137	42	or	or	CCONJ
ftr-320	1137	43	the	the	DET
ftr-320	1137	44	holder	holder	NOUN
ftr-320	1137	45	is	be	AUX
ftr-320	1137	46	not	not	PART
ftr-320	1137	47	required	require	VERB
ftr-320	1137	48	to	to	PART
ftr-320	1137	49	use	use	VERB
ftr-320	1137	50	those	those	DET
ftr-320	1137	51	proceeds	proceed	NOUN
ftr-320	1137	52	for	for	ADP
ftr-320	1137	53	similar	similar	ADJ
ftr-320	1137	54	conservation	conservation	NOUN
ftr-320	1137	55	purposes	purpose	NOUN
ftr-320	1137	56	,	,	PUNCT
ftr-320	1137	57	the	the	DET
ftr-320	1137	58	conservation	conservation	NOUN
ftr-320	1137	59	easement	easement	NOUN
ftr-320	1137	60	should	should	AUX
ftr-320	1137	61	not	not	PART
ftr-320	1137	62	be	be	AUX
ftr-320	1137	63	tax	tax	NOUN
ftr-320	1137	64	-	-	PUNCT
ftr-320	1137	65	deductible	deductible	ADJ
ftr-320	1137	66	.	.	PUNCT
ftr-320	1138	1	similarly	similarly	ADV
ftr-320	1138	2	,	,	PUNCT
ftr-320	1138	3	if	if	SCONJ
ftr-320	1138	4	the	the	DET
ftr-320	1138	5	conservation	conservation	NOUN
ftr-320	1138	6	easement	easement	NOUN
ftr-320	1138	7	deed	deed	NOUN
ftr-320	1138	8	dutifully	dutifully	ADV
ftr-320	1138	9	incorporates	incorporate	VERB
ftr-320	1138	10	provisions	provision	NOUN
ftr-320	1138	11	that	that	PRON
ftr-320	1138	12	track	track	VERB
ftr-320	1138	13	the	the	DET
ftr-320	1138	14	restriction	restriction	NOUN
ftr-320	1138	15	on	on	ADP
ftr-320	1138	16	transfer	transfer	NOUN
ftr-320	1138	17	,	,	PUNCT
ftr-320	1138	18	extinguishment	extinguishment	NOUN
ftr-320	1138	19	,	,	PUNCT
ftr-320	1138	20	and	and	CCONJ
ftr-320	1138	21	proceeds	proceed	VERB
ftr-320	1138	22	regulations	regulation	NOUN
ftr-320	1138	23	,	,	PUNCT
ftr-320	1138	24	but	but	CCONJ
ftr-320	1138	25	those	those	DET
ftr-320	1138	26	provisions	provision	NOUN
ftr-320	1138	27	are	be	AUX
ftr-320	1138	28	qualified	qualified	ADJ
ftr-320	1138	29	in	in	ADP
ftr-320	1138	30	some	some	DET
ftr-320	1138	31	manner	manner	NOUN
ftr-320	1138	32	or	or	CCONJ
ftr-320	1138	33	are	be	AUX
ftr-320	1138	34	not	not	PART
ftr-320	1138	35	legally	legally	ADV
ftr-320	1138	36	binding	bind	VERB
ftr-320	1138	37	on	on	ADP
ftr-320	1138	38	the	the	DET
ftr-320	1138	39	parties	party	NOUN
ftr-320	1138	40	,	,	PUNCT
ftr-320	1138	41	the	the	DET
ftr-320	1138	42	easement	easement	NOUN
ftr-320	1138	43	should	should	AUX
ftr-320	1138	44	not	not	PART
ftr-320	1138	45	be	be	AUX
ftr-320	1138	46	tax	tax	NOUN
ftr-320	1138	47	-	-	PUNCT
ftr-320	1138	48	deductible	deductible	ADJ
ftr-320	1138	49	.	.	PUNCT
ftr-320	1139	1	iii	iii	X
ftr-320	1139	2	.	.	PUNCT
ftr-320	1140	1	hard	hard	ADJ
ftr-320	1140	2	cases	case	NOUN
ftr-320	1140	3	make	make	VERB
ftr-320	1140	4	bad	bad	ADJ
ftr-320	1140	5	law	law	NOUN
ftr-320	1140	6	–	–	PUNCT
ftr-320	1140	7	simmons	simmon	NOUN
ftr-320	1140	8	and	and	CCONJ
ftr-320	1140	9	kaufman	kaufman	PROPN
ftr-320	1140	10	commissioner	commissioner	PROPN
ftr-320	1140	11	v.	v.	PROPN
ftr-320	1140	12	simmons	simmons	PROPN
ftr-320	1140	13	169	169	NUM
ftr-320	1140	14	and	and	CCONJ
ftr-320	1140	15	kaufman	kaufman	PROPN
ftr-320	1140	16	v.	v.	PROPN
ftr-320	1140	17	commissioner	commissioner	PROPN
ftr-320	1140	18	(	(	PUNCT
ftr-320	1140	19	kaufman	kaufman	PROPN
ftr-320	1140	20	iii	iii	PROPN
ftr-320	1140	21	)	)	PUNCT
ftr-320	1140	22	170	170	NUM
ftr-320	1140	23	both	both	PRON
ftr-320	1140	24	involved	involve	VERB
ftr-320	1140	25	deductions	deduction	NOUN
ftr-320	1140	26	for	for	ADP
ftr-320	1140	27	façade	façade	ADJ
ftr-320	1140	28	easement	easement	ADJ
ftr-320	1140	29	donations	donation	NOUN
ftr-320	1140	30	that	that	PRON
ftr-320	1140	31	the	the	DET
ftr-320	1140	32	irs	irs	PROPN
ftr-320	1140	33	challenged	challenge	VERB
ftr-320	1140	34	on	on	ADP
ftr-320	1140	35	a	a	DET
ftr-320	1140	36	variety	variety	NOUN
ftr-320	1140	37	of	of	ADP
ftr-320	1140	38	grounds	ground	NOUN
ftr-320	1140	39	.	.	PUNCT
ftr-320	1141	1	171	171	NUM
ftr-320	1141	2	although	although	SCONJ
ftr-320	1141	3	neither	neither	DET
ftr-320	1141	4	case	case	NOUN
ftr-320	1141	5	directly	directly	ADV
ftr-320	1141	6	addresses	address	VERB
ftr-320	1141	7	the	the	DET
ftr-320	1141	8	extinguishment	extinguishment	NOUN
ftr-320	1141	9	regulation	regulation	NOUN
ftr-320	1141	10	at	at	ADP
ftr-320	1141	11	issue	issue	NOUN
ftr-320	1141	12	in	in	ADP
ftr-320	1141	13	carpenter	carpenter	NOUN
ftr-320	1141	14	,	,	PUNCT
ftr-320	1141	15	two	two	NUM
ftr-320	1141	16	of	of	ADP
ftr-320	1141	17	the	the	DET
ftr-320	1141	18	circuit	circuit	NOUN
ftr-320	1141	19	courts	court	NOUN
ftr-320	1141	20	‘	‘	PART
ftr-320	1141	21	holdings	holding	NOUN
ftr-320	1141	22	in	in	ADP
ftr-320	1141	23	these	these	DET
ftr-320	1141	24	cases	case	NOUN
ftr-320	1141	25	may	may	AUX
ftr-320	1141	26	have	have	VERB
ftr-320	1141	27	an	an	DET
ftr-320	1141	28	impact	impact	NOUN
ftr-320	1141	29	on	on	ADP
ftr-320	1141	30	the	the	DET
ftr-320	1141	31	issue	issue	NOUN
ftr-320	1141	32	addressed	address	VERB
ftr-320	1141	33	in	in	ADP
ftr-320	1141	34	this	this	DET
ftr-320	1141	35	article	article	NOUN
ftr-320	1141	36	—	—	PUNCT
ftr-320	1141	37	the	the	DET
ftr-320	1141	38	circumstances	circumstance	NOUN
ftr-320	1141	39	under	under	ADP
ftr-320	1141	40	which	which	PRON
ftr-320	1141	41	government	government	NOUN
ftr-320	1141	42	and	and	CCONJ
ftr-320	1141	43	nonprofit	nonprofit	ADJ
ftr-320	1141	44	holders	holder	NOUN
ftr-320	1141	45	can	can	AUX
ftr-320	1141	46	agree	agree	VERB
ftr-320	1141	47	to	to	PART
ftr-320	1141	48	extinguish	extinguish	VERB
ftr-320	1141	49	tax	tax	NOUN
ftr-320	1141	50	-	-	PUNCT
ftr-320	1141	51	deductible	deductible	ADJ
ftr-320	1141	52	conservation	conservation	NOUN
ftr-320	1141	53	easements	easement	NOUN
ftr-320	1141	54	.	.	PUNCT
ftr-320	1142	1	as	as	SCONJ
ftr-320	1142	2	discussed	discuss	VERB
ftr-320	1142	3	below	below	ADV
ftr-320	1142	4	,	,	PUNCT
ftr-320	1142	5	the	the	DET
ftr-320	1142	6	circuit	circuit	NOUN
ftr-320	1142	7	court	court	NOUN
ftr-320	1142	8	holdings	holding	NOUN
ftr-320	1142	9	in	in	ADP
ftr-320	1142	10	simmons	simmon	NOUN
ftr-320	1142	11	and	and	CCONJ
ftr-320	1142	12	kaufman	kaufman	PROPN
ftr-320	1142	13	iii	iii	PROPN
ftr-320	1142	14	evidence	evidence	NOUN
ftr-320	1142	15	a	a	DET
ftr-320	1142	16	decided	decide	VERB
ftr-320	1142	17	impatience	impatience	NOUN
ftr-320	1142	18	with	with	ADP
ftr-320	1142	19	the	the	DET
ftr-320	1142	20	irs‘s	irs‘s	NOUN
ftr-320	1142	21	attempts	attempt	VERB
ftr-320	1142	22	to	to	PART
ftr-320	1142	23	use	use	VERB
ftr-320	1142	24	litigation	litigation	NOUN
ftr-320	1142	25	to	to	PART
ftr-320	1142	26	establish	establish	VERB
ftr-320	1142	27	clear	clear	ADJ
ftr-320	1142	28	rules	rule	NOUN
ftr-320	1142	29	in	in	ADP
ftr-320	1142	30	the	the	DET
ftr-320	1142	31	conservation	conservation	NOUN
ftr-320	1142	32	easement	easement	NOUN
ftr-320	1142	33	donation	donation	NOUN
ftr-320	1142	34	context	context	NOUN
ftr-320	1142	35	.	.	PUNCT
ftr-320	1143	1	unfortunately	unfortunately	ADV
ftr-320	1143	2	,	,	PUNCT
ftr-320	1143	3	that	that	DET
ftr-320	1143	4	impatience	impatience	NOUN
ftr-320	1143	5	led	lead	VERB
ftr-320	1143	6	to	to	ADP
ftr-320	1143	7	holdings	holding	NOUN
ftr-320	1143	8	that	that	PRON
ftr-320	1143	9	are	be	AUX
ftr-320	1143	10	inconsistent	inconsistent	ADJ
ftr-320	1143	11	with	with	ADP
ftr-320	1143	12	the	the	DET
ftr-320	1143	13	statutory	statutory	ADJ
ftr-320	1143	14	mandate	mandate	NOUN
ftr-320	1143	15	that	that	SCONJ
ftr-320	1143	16	the	the	DET
ftr-320	1143	17	conservation	conservation	NOUN
ftr-320	1143	18	purpose	purpose	NOUN
ftr-320	1143	19	of	of	ADP
ftr-320	1143	20	an	an	DET
ftr-320	1143	21	easement	easement	NOUN
ftr-320	1143	22	be	be	AUX
ftr-320	1143	23	protected	protect	VERB
ftr-320	1143	24	in	in	ADP
ftr-320	1143	25	perpetuity	perpetuity	NOUN
ftr-320	1143	26	and	and	CCONJ
ftr-320	1143	27	open	open	VERB
ftr-320	1143	28	the	the	DET
ftr-320	1143	29	door	door	NOUN
ftr-320	1143	30	to	to	ADP
ftr-320	1143	31	loss	loss	NOUN
ftr-320	1143	32	of	of	ADP
ftr-320	1143	33	the	the	DET
ftr-320	1143	34	federal	federal	ADJ
ftr-320	1143	35	investment	investment	NOUN
ftr-320	1143	36	and	and	CCONJ
ftr-320	1143	37	significant	significant	ADJ
ftr-320	1143	38	abuse	abuse	NOUN
ftr-320	1143	39	.	.	PUNCT
ftr-320	1144	1	the	the	DET
ftr-320	1144	2	holdings	holding	NOUN
ftr-320	1144	3	are	be	AUX
ftr-320	1144	4	examples	example	NOUN
ftr-320	1144	5	of	of	ADP
ftr-320	1144	6	the	the	DET
ftr-320	1144	7	old	old	ADJ
ftr-320	1144	8	adage	adage	NOUN
ftr-320	1144	9	that	that	PRON
ftr-320	1144	10	―hard	―hard	PROPN
ftr-320	1144	11	cases	case	NOUN
ftr-320	1144	12	make	make	VERB
ftr-320	1144	13	bad	bad	ADJ
ftr-320	1144	14	law,‖	law,‖	NOUN
ftr-320	1144	15	which	which	DET
ftr-320	1144	16	―refers	―refer	NOUN
ftr-320	1144	17	to	to	ADP
ftr-320	1144	18	the	the	DET
ftr-320	1144	19	danger	danger	NOUN
ftr-320	1144	20	that	that	SCONJ
ftr-320	1144	21	a	a	DET
ftr-320	1144	22	decision	decision	NOUN
ftr-320	1144	23	operating	operate	VERB
ftr-320	1144	24	harshly	harshly	ADV
ftr-320	1144	25	on	on	ADP
ftr-320	1144	26	the	the	DET
ftr-320	1144	27	defendant	defendant	NOUN
ftr-320	1144	28	may	may	AUX
ftr-320	1144	29	lead	lead	VERB
ftr-320	1144	30	a	a	DET
ftr-320	1144	31	court	court	NOUN
ftr-320	1144	32	to	to	PART
ftr-320	1144	33	make	make	VERB
ftr-320	1144	34	an	an	DET
ftr-320	1144	35	unwarranted	unwarranted	ADJ
ftr-320	1144	36	exception	exception	NOUN
ftr-320	1144	37	or	or	CCONJ
ftr-320	1144	38	otherwise	otherwise	ADV
ftr-320	1144	39	alter	alter	VERB
ftr-320	1144	40	the	the	DET
ftr-320	1144	41	law.‖	law.‖	PROPN
ftr-320	1144	42	172	172	NUM
ftr-320	1144	43	the	the	DET
ftr-320	1144	44	holdings	holding	NOUN
ftr-320	1144	45	are	be	AUX
ftr-320	1144	46	also	also	ADV
ftr-320	1144	47	contrary	contrary	ADJ
ftr-320	1144	48	to	to	ADP
ftr-320	1144	49	the	the	DET
ftr-320	1144	50	―familiar	―familiar	PROPN
ftr-320	1144	51	rule‖	rule‖	PROPN
ftr-320	1144	52	that	that	PRON
ftr-320	1144	53	―an	―an	PROPN
ftr-320	1144	54	income	income	NOUN
ftr-320	1144	55	tax	tax	NOUN
ftr-320	1144	56	deduction	deduction	NOUN
ftr-320	1144	57	is	be	AUX
ftr-320	1144	58	a	a	DET
ftr-320	1144	59	matter	matter	NOUN
ftr-320	1144	60	of	of	ADP
ftr-320	1144	61	legislative	legislative	ADJ
ftr-320	1144	62	grace	grace	NOUN
ftr-320	1144	63	and	and	CCONJ
ftr-320	1144	64	.	.	PUNCT
ftr-320	1144	65	.	.	PUNCT
ftr-320	1144	66	.	.	PUNCT
ftr-320	1145	1	the	the	DET
ftr-320	1145	2	burden	burden	NOUN
ftr-320	1145	3	of	of	ADP
ftr-320	1145	4	clearly	clearly	ADV
ftr-320	1145	5	showing	show	VERB
ftr-320	1145	6	the	the	DET
ftr-320	1145	7	right	right	NOUN
ftr-320	1145	8	to	to	ADP
ftr-320	1145	9	the	the	DET
ftr-320	1145	10	claimed	claim	VERB
ftr-320	1145	11	deduction	deduction	NOUN
ftr-320	1145	12	is	be	AUX
ftr-320	1145	13	on	on	ADP
ftr-320	1145	14	the	the	DET
ftr-320	1145	15	taxpayer.‖	taxpayer.‖	NOUN
ftr-320	1145	16	173	173	NUM
ftr-320	1145	17	169	169	NUM
ftr-320	1145	18	.	.	PUNCT
ftr-320	1146	1	commissioner	commissioner	PROPN
ftr-320	1146	2	v.	v.	PROPN
ftr-320	1146	3	simmons	simmon	NOUN
ftr-320	1146	4	,	,	PUNCT
ftr-320	1146	5	646	646	NUM
ftr-320	1146	6	f.3d	f.3d	NUM
ftr-320	1146	7	6	6	NUM
ftr-320	1146	8	(	(	PUNCT
ftr-320	1146	9	d.c	d.c	PROPN
ftr-320	1146	10	.	.	PROPN
ftr-320	1146	11	cir	cir	PROPN
ftr-320	1146	12	.	.	PROPN
ftr-320	1146	13	2011	2011	NUM
ftr-320	1146	14	)	)	PUNCT
ftr-320	1146	15	.	.	PUNCT
ftr-320	1147	1	170	170	NUM
ftr-320	1147	2	.	.	PUNCT
ftr-320	1148	1	kaufman	kaufman	PROPN
ftr-320	1148	2	iii	iii	PROPN
ftr-320	1148	3	,	,	PUNCT
ftr-320	1148	4	687	687	NUM
ftr-320	1148	5	f.3d	f.3d	NUM
ftr-320	1148	6	21	21	NUM
ftr-320	1148	7	(	(	PUNCT
ftr-320	1148	8	1st	1st	ADJ
ftr-320	1148	9	cir	cir	NOUN
ftr-320	1148	10	.	.	PROPN
ftr-320	1148	11	2012	2012	NUM
ftr-320	1148	12	)	)	PUNCT
ftr-320	1148	13	.	.	PUNCT
ftr-320	1149	1	171	171	NUM
ftr-320	1149	2	.	.	PUNCT
ftr-320	1149	3	simmons	simmon	NOUN
ftr-320	1149	4	,	,	PUNCT
ftr-320	1149	5	646	646	NUM
ftr-320	1149	6	f.3d	f.3d	NUM
ftr-320	1149	7	6	6	NUM
ftr-320	1149	8	;	;	PUNCT
ftr-320	1149	9	kaufman	kaufman	PROPN
ftr-320	1149	10	iii	iii	PROPN
ftr-320	1149	11	,	,	PUNCT
ftr-320	1149	12	687	687	NUM
ftr-320	1149	13	f.3d	f.3d	NUM
ftr-320	1149	14	21	21	NUM
ftr-320	1149	15	.	.	PUNCT
ftr-320	1150	1	172	172	NUM
ftr-320	1150	2	.	.	PUNCT
ftr-320	1151	1	see	see	VERB
ftr-320	1151	2	bryan	bryan	PROPN
ftr-320	1151	3	a.	a.	PROPN
ftr-320	1151	4	garner	garner	PROPN
ftr-320	1151	5	,	,	PUNCT
ftr-320	1151	6	dictionary	dictionary	NOUN
ftr-320	1151	7	of	of	ADP
ftr-320	1151	8	legal	legal	ADJ
ftr-320	1151	9	usage	usage	NOUN
ftr-320	1151	10	403	403	NUM
ftr-320	1151	11	(	(	PUNCT
ftr-320	1151	12	3d	3d	NUM
ftr-320	1151	13	ed	ed	NOUN
ftr-320	1151	14	.	.	PROPN
ftr-320	1151	15	2011	2011	NUM
ftr-320	1151	16	)	)	PUNCT
ftr-320	1151	17	.	.	PUNCT
ftr-320	1152	1	173	173	X
ftr-320	1152	2	.	.	PUNCT
ftr-320	1153	1	see	see	VERB
ftr-320	1153	2	indopco	indopco	PROPN
ftr-320	1153	3	,	,	PUNCT
ftr-320	1153	4	inc	inc	PROPN
ftr-320	1153	5	.	.	PROPN
ftr-320	1154	1	v.	v.	PROPN
ftr-320	1154	2	commissioner	commissioner	PROPN
ftr-320	1154	3	,	,	PUNCT
ftr-320	1154	4	503	503	NUM
ftr-320	1154	5	u.s	u.s	PROPN
ftr-320	1154	6	.	.	PROPN
ftr-320	1154	7	79	79	NUM
ftr-320	1154	8	,	,	PUNCT
ftr-320	1154	9	84	84	NUM
ftr-320	1154	10	(	(	PUNCT
ftr-320	1154	11	1992	1992	NUM
ftr-320	1154	12	)	)	PUNCT
ftr-320	1154	13	(	(	PUNCT
ftr-320	1154	14	―deductions	―deduction	NOUN
ftr-320	1154	15	are	be	AUX
ftr-320	1154	16	strictly	strictly	ADV
ftr-320	1154	17	construed	construe	VERB
ftr-320	1154	18	and	and	CCONJ
ftr-320	1154	19	allowed	allow	VERB
ftr-320	1154	20	only	only	ADV
ftr-320	1154	21	‗as	‗as	NUM
ftr-320	1154	22	there	there	PRON
ftr-320	1154	23	is	be	VERB
ftr-320	1154	24	a	a	DET
ftr-320	1154	25	clear	clear	ADJ
ftr-320	1154	26	provision	provision	NOUN
ftr-320	1154	27	therefor‘‖	therefor‘‖	NOUN
ftr-320	1154	28	)	)	PUNCT
ftr-320	1154	29	.	.	PUNCT
ftr-320	1155	1	272	272	NUM
ftr-320	1155	2	florida	florida	PROPN
ftr-320	1155	3	tax	tax	NOUN
ftr-320	1155	4	review	review	NOUN
ftr-320	1155	5	[	[	X
ftr-320	1155	6	vol	vol	NOUN
ftr-320	1155	7	.	.	PUNCT
ftr-320	1156	1	13:5	13:5	NUM
ftr-320	1156	2	on	on	ADP
ftr-320	1156	3	the	the	DET
ftr-320	1156	4	positive	positive	ADJ
ftr-320	1156	5	side	side	NOUN
ftr-320	1156	6	,	,	PUNCT
ftr-320	1156	7	the	the	DET
ftr-320	1156	8	holdings	holding	NOUN
ftr-320	1156	9	will	will	AUX
ftr-320	1156	10	hopefully	hopefully	ADV
ftr-320	1156	11	spur	spur	VERB
ftr-320	1156	12	the	the	DET
ftr-320	1156	13	irs	irs	PROPN
ftr-320	1156	14	and	and	CCONJ
ftr-320	1156	15	the	the	DET
ftr-320	1156	16	treasury	treasury	PROPN
ftr-320	1156	17	department	department	PROPN
ftr-320	1156	18	to	to	PART
ftr-320	1156	19	focus	focus	VERB
ftr-320	1156	20	some	some	PRON
ftr-320	1156	21	of	of	ADP
ftr-320	1156	22	their	their	PRON
ftr-320	1156	23	energy	energy	NOUN
ftr-320	1156	24	and	and	CCONJ
ftr-320	1156	25	resources	resource	NOUN
ftr-320	1156	26	on	on	ADP
ftr-320	1156	27	issuing	issue	VERB
ftr-320	1156	28	forward	forward	ADV
ftr-320	1156	29	-	-	PUNCT
ftr-320	1156	30	looking	look	VERB
ftr-320	1156	31	regulations	regulation	NOUN
ftr-320	1156	32	and	and	CCONJ
ftr-320	1156	33	other	other	ADJ
ftr-320	1156	34	guidance	guidance	NOUN
ftr-320	1156	35	regarding	regard	VERB
ftr-320	1156	36	how	how	SCONJ
ftr-320	1156	37	to	to	PART
ftr-320	1156	38	satisfy	satisfy	VERB
ftr-320	1156	39	the	the	DET
ftr-320	1156	40	critically	critically	ADV
ftr-320	1156	41	important	important	ADJ
ftr-320	1156	42	protected	protect	VERB
ftr-320	1156	43	-	-	PUNCT
ftr-320	1156	44	in	in	ADP
ftr-320	1156	45	-	-	PUNCT
ftr-320	1156	46	perpetuity	perpetuity	NOUN
ftr-320	1156	47	requirements	requirement	NOUN
ftr-320	1156	48	.	.	PUNCT
ftr-320	1157	1	recommendations	recommendation	NOUN
ftr-320	1157	2	for	for	ADP
ftr-320	1157	3	such	such	ADJ
ftr-320	1157	4	revisions	revision	NOUN
ftr-320	1157	5	and	and	CCONJ
ftr-320	1157	6	guidance	guidance	NOUN
ftr-320	1157	7	are	be	AUX
ftr-320	1157	8	discussed	discuss	VERB
ftr-320	1157	9	in	in	ADP
ftr-320	1157	10	part	part	NOUN
ftr-320	1157	11	iv	iv	ADP
ftr-320	1157	12	,	,	PUNCT
ftr-320	1157	13	but	but	CCONJ
ftr-320	1157	14	first	first	ADV
ftr-320	1157	15	,	,	PUNCT
ftr-320	1157	16	the	the	DET
ftr-320	1157	17	bad	bad	ADJ
ftr-320	1157	18	law	law	NOUN
ftr-320	1157	19	.	.	PUNCT
ftr-320	1158	1	a.	a.	NOUN
ftr-320	1158	2	proceeds	proceed	NOUN
ftr-320	1158	3	regulation	regulation	NOUN
ftr-320	1158	4	in	in	ADP
ftr-320	1158	5	two	two	NUM
ftr-320	1158	6	detailed	detailed	ADJ
ftr-320	1158	7	and	and	CCONJ
ftr-320	1158	8	carefully	carefully	ADV
ftr-320	1158	9	considered	consider	VERB
ftr-320	1158	10	―regular‖	―regular‖	PROPN
ftr-320	1158	11	opinions	opinion	NOUN
ftr-320	1158	12	,	,	PUNCT
ftr-320	1158	13	the	the	DET
ftr-320	1158	14	tax	tax	NOUN
ftr-320	1158	15	court	court	NOUN
ftr-320	1158	16	held	hold	VERB
ftr-320	1158	17	that	that	SCONJ
ftr-320	1158	18	lorna	lorna	PROPN
ftr-320	1158	19	kaufman	kaufman	PROPN
ftr-320	1158	20	was	be	AUX
ftr-320	1158	21	not	not	PART
ftr-320	1158	22	eligible	eligible	ADJ
ftr-320	1158	23	for	for	ADP
ftr-320	1158	24	a	a	DET
ftr-320	1158	25	deduction	deduction	NOUN
ftr-320	1158	26	under	under	ADP
ftr-320	1158	27	section	section	NOUN
ftr-320	1158	28	170(h	170(h	PROPN
ftr-320	1158	29	)	)	PUNCT
ftr-320	1158	30	for	for	ADP
ftr-320	1158	31	the	the	DET
ftr-320	1158	32	donation	donation	NOUN
ftr-320	1158	33	of	of	ADP
ftr-320	1158	34	a	a	DET
ftr-320	1158	35	facade	facade	NOUN
ftr-320	1158	36	easement	easement	NOUN
ftr-320	1158	37	due	due	ADP
ftr-320	1158	38	to	to	ADP
ftr-320	1158	39	a	a	DET
ftr-320	1158	40	failure	failure	NOUN
ftr-320	1158	41	to	to	PART
ftr-320	1158	42	comply	comply	VERB
ftr-320	1158	43	with	with	ADP
ftr-320	1158	44	the	the	DET
ftr-320	1158	45	proceeds	proceed	NOUN
ftr-320	1158	46	regulation	regulation	NOUN
ftr-320	1158	47	.	.	PUNCT
ftr-320	1159	1	174	174	NUM
ftr-320	1159	2	although	although	SCONJ
ftr-320	1159	3	the	the	DET
ftr-320	1159	4	easement	easement	NOUN
ftr-320	1159	5	contained	contain	VERB
ftr-320	1159	6	a	a	DET
ftr-320	1159	7	clause	clause	NOUN
ftr-320	1159	8	entitling	entitle	VERB
ftr-320	1159	9	the	the	DET
ftr-320	1159	10	holder	holder	NOUN
ftr-320	1159	11	to	to	ADP
ftr-320	1159	12	the	the	DET
ftr-320	1159	13	regulations	regulation	NOUN
ftr-320	1159	14	‘	'	PUNCT
ftr-320	1159	15	mandated	mandate	VERB
ftr-320	1159	16	minimum	minimum	ADJ
ftr-320	1159	17	proportionate	proportionate	ADJ
ftr-320	1159	18	share	share	NOUN
ftr-320	1159	19	of	of	ADP
ftr-320	1159	20	proceeds	proceed	NOUN
ftr-320	1159	21	following	follow	VERB
ftr-320	1159	22	extinguishment	extinguishment	NOUN
ftr-320	1159	23	,	,	PUNCT
ftr-320	1159	24	the	the	DET
ftr-320	1159	25	clause	clause	NOUN
ftr-320	1159	26	was	be	AUX
ftr-320	1159	27	qualified	qualify	VERB
ftr-320	1159	28	by	by	ADP
ftr-320	1159	29	an	an	DET
ftr-320	1159	30	outside	outside	ADJ
ftr-320	1159	31	agreement	agreement	NOUN
ftr-320	1159	32	with	with	ADP
ftr-320	1159	33	the	the	DET
ftr-320	1159	34	bank	bank	NOUN
ftr-320	1159	35	that	that	PRON
ftr-320	1159	36	held	hold	VERB
ftr-320	1159	37	a	a	DET
ftr-320	1159	38	mortgage	mortgage	NOUN
ftr-320	1159	39	on	on	ADP
ftr-320	1159	40	the	the	DET
ftr-320	1159	41	subject	subject	ADJ
ftr-320	1159	42	property	property	NOUN
ftr-320	1159	43	at	at	ADP
ftr-320	1159	44	the	the	DET
ftr-320	1159	45	time	time	NOUN
ftr-320	1159	46	of	of	ADP
ftr-320	1159	47	the	the	DET
ftr-320	1159	48	easement‘s	easement‘s	NOUN
ftr-320	1159	49	donation	donation	NOUN
ftr-320	1159	50	.	.	PUNCT
ftr-320	1160	1	rather	rather	ADV
ftr-320	1160	2	than	than	ADP
ftr-320	1160	3	agreeing	agree	VERB
ftr-320	1160	4	to	to	PART
ftr-320	1160	5	subordinate	subordinate	VERB
ftr-320	1160	6	its	its	PRON
ftr-320	1160	7	rights	right	NOUN
ftr-320	1160	8	to	to	ADP
ftr-320	1160	9	the	the	DET
ftr-320	1160	10	rights	right	NOUN
ftr-320	1160	11	of	of	ADP
ftr-320	1160	12	the	the	DET
ftr-320	1160	13	holder	holder	NOUN
ftr-320	1160	14	―to	―to	NOUN
ftr-320	1160	15	enforce	enforce	VERB
ftr-320	1160	16	the	the	DET
ftr-320	1160	17	conservation	conservation	NOUN
ftr-320	1160	18	purposes	purpose	NOUN
ftr-320	1160	19	of	of	ADP
ftr-320	1160	20	the	the	DET
ftr-320	1160	21	gift	gift	NOUN
ftr-320	1160	22	in	in	ADP
ftr-320	1160	23	perpetuity,‖	perpetuity,‖	PROPN
ftr-320	1160	24	as	as	SCONJ
ftr-320	1160	25	required	require	VERB
ftr-320	1160	26	by	by	ADP
ftr-320	1160	27	regulation	regulation	NOUN
ftr-320	1160	28	section	section	NOUN
ftr-320	1160	29	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-320	1160	30	)	)	PUNCT
ftr-320	1160	31	(	(	PUNCT
ftr-320	1160	32	the	the	DET
ftr-320	1160	33	mortgage	mortgage	NOUN
ftr-320	1160	34	subordination	subordination	NOUN
ftr-320	1160	35	regulation	regulation	NOUN
ftr-320	1160	36	)	)	PUNCT
ftr-320	1160	37	,	,	PUNCT
ftr-320	1160	38	the	the	DET
ftr-320	1160	39	bank	bank	NOUN
ftr-320	1160	40	retained	retain	VERB
ftr-320	1160	41	priority	priority	NOUN
ftr-320	1160	42	rights	right	NOUN
ftr-320	1160	43	to	to	ADP
ftr-320	1160	44	all	all	DET
ftr-320	1160	45	insurance	insurance	NOUN
ftr-320	1160	46	or	or	CCONJ
ftr-320	1160	47	condemnation	condemnation	NOUN
ftr-320	1160	48	proceeds	proceed	NOUN
ftr-320	1160	49	,	,	PUNCT
ftr-320	1160	50	including	include	VERB
ftr-320	1160	51	those	those	PRON
ftr-320	1160	52	paid	pay	VERB
ftr-320	1160	53	following	follow	VERB
ftr-320	1160	54	extinguishment	extinguishment	NOUN
ftr-320	1160	55	of	of	ADP
ftr-320	1160	56	the	the	DET
ftr-320	1160	57	easement	easement	NOUN
ftr-320	1160	58	.	.	PUNCT
ftr-320	1161	1	the	the	DET
ftr-320	1161	2	tax	tax	NOUN
ftr-320	1161	3	court	court	NOUN
ftr-320	1161	4	held	hold	VERB
ftr-320	1161	5	that	that	SCONJ
ftr-320	1161	6	this	this	PRON
ftr-320	1161	7	constituted	constitute	VERB
ftr-320	1161	8	an	an	DET
ftr-320	1161	9	impermissible	impermissible	ADJ
ftr-320	1161	10	qualification	qualification	NOUN
ftr-320	1161	11	of	of	ADP
ftr-320	1161	12	the	the	DET
ftr-320	1161	13	clause	clause	NOUN
ftr-320	1161	14	included	include	VERB
ftr-320	1161	15	in	in	ADP
ftr-320	1161	16	the	the	DET
ftr-320	1161	17	easement	easement	NOUN
ftr-320	1161	18	to	to	PART
ftr-320	1161	19	satisfy	satisfy	VERB
ftr-320	1161	20	the	the	DET
ftr-320	1161	21	proceeds	proceed	NOUN
ftr-320	1161	22	regulation	regulation	NOUN
ftr-320	1161	23	.	.	PUNCT
ftr-320	1162	1	the	the	DET
ftr-320	1162	2	first	first	ADJ
ftr-320	1162	3	circuit	circuit	NOUN
ftr-320	1162	4	reversed	reverse	VERB
ftr-320	1162	5	,	,	PUNCT
ftr-320	1162	6	but	but	CCONJ
ftr-320	1162	7	its	its	PRON
ftr-320	1162	8	analysis	analysis	NOUN
ftr-320	1162	9	is	be	AUX
ftr-320	1162	10	troubling	troubling	ADJ
ftr-320	1162	11	.	.	PUNCT
ftr-320	1163	1	it	it	PRON
ftr-320	1163	2	noted	note	VERB
ftr-320	1163	3	that	that	SCONJ
ftr-320	1163	4	lorna	lorna	PROPN
ftr-320	1163	5	kaufman	kaufman	PROPN
ftr-320	1163	6	―had	―had	VERB
ftr-320	1163	7	no	no	DET
ftr-320	1163	8	power	power	NOUN
ftr-320	1163	9	to	to	PART
ftr-320	1163	10	make	make	VERB
ftr-320	1163	11	the	the	DET
ftr-320	1163	12	mortgage	mortgage	NOUN
ftr-320	1163	13	-	-	PUNCT
ftr-320	1163	14	holding	hold	VERB
ftr-320	1163	15	bank	bank	NOUN
ftr-320	1163	16	give	give	VERB
ftr-320	1163	17	up	up	ADP
ftr-320	1163	18	its	its	PRON
ftr-320	1163	19	own	own	ADJ
ftr-320	1163	20	protection	protection	NOUN
ftr-320	1163	21	against	against	ADP
ftr-320	1163	22	fire	fire	NOUN
ftr-320	1163	23	or	or	CCONJ
ftr-320	1163	24	condemnation.‖	condemnation.‖	NOUN
ftr-320	1163	25	175	175	NUM
ftr-320	1163	26	while	while	SCONJ
ftr-320	1163	27	that	that	PRON
ftr-320	1163	28	certainly	certainly	ADV
ftr-320	1163	29	is	be	AUX
ftr-320	1163	30	true	true	ADJ
ftr-320	1163	31	,	,	PUNCT
ftr-320	1163	32	it	it	PRON
ftr-320	1163	33	misses	miss	VERB
ftr-320	1163	34	the	the	DET
ftr-320	1163	35	point	point	NOUN
ftr-320	1163	36	.	.	PUNCT
ftr-320	1164	1	the	the	DET
ftr-320	1164	2	point	point	NOUN
ftr-320	1164	3	is	be	AUX
ftr-320	1164	4	not	not	PART
ftr-320	1164	5	whether	whether	SCONJ
ftr-320	1164	6	kaufman	kaufman	PROPN
ftr-320	1164	7	had	have	VERB
ftr-320	1164	8	the	the	DET
ftr-320	1164	9	power	power	NOUN
ftr-320	1164	10	to	to	PART
ftr-320	1164	11	make	make	VERB
ftr-320	1164	12	the	the	DET
ftr-320	1164	13	bank	bank	NOUN
ftr-320	1164	14	give	give	VERB
ftr-320	1164	15	up	up	ADP
ftr-320	1164	16	certain	certain	ADJ
ftr-320	1164	17	rights	right	NOUN
ftr-320	1164	18	,	,	PUNCT
ftr-320	1164	19	but	but	CCONJ
ftr-320	1164	20	whether	whether	SCONJ
ftr-320	1164	21	the	the	DET
ftr-320	1164	22	conservation	conservation	NOUN
ftr-320	1164	23	easement	easement	NOUN
ftr-320	1164	24	she	she	PRON
ftr-320	1164	25	donated	donate	VERB
ftr-320	1164	26	satisfied	satisfy	VERB
ftr-320	1164	27	the	the	DET
ftr-320	1164	28	requirements	requirement	NOUN
ftr-320	1164	29	of	of	ADP
ftr-320	1164	30	section	section	NOUN
ftr-320	1164	31	170(h	170(h	PROPN
ftr-320	1164	32	)	)	PUNCT
ftr-320	1164	33	and	and	CCONJ
ftr-320	1164	34	the	the	DET
ftr-320	1164	35	regulations	regulation	NOUN
ftr-320	1164	36	and	and	CCONJ
ftr-320	1164	37	,	,	PUNCT
ftr-320	1164	38	in	in	ADP
ftr-320	1164	39	particular	particular	ADJ
ftr-320	1164	40	,	,	PUNCT
ftr-320	1164	41	the	the	DET
ftr-320	1164	42	requirements	requirement	NOUN
ftr-320	1164	43	intended	intend	VERB
ftr-320	1164	44	to	to	PART
ftr-320	1164	45	protect	protect	VERB
ftr-320	1164	46	the	the	DET
ftr-320	1164	47	public	public	ADJ
ftr-320	1164	48	investment	investment	NOUN
ftr-320	1164	49	in	in	ADP
ftr-320	1164	50	the	the	DET
ftr-320	1164	51	easement	easement	NOUN
ftr-320	1164	52	in	in	ADP
ftr-320	1164	53	the	the	DET
ftr-320	1164	54	event	event	NOUN
ftr-320	1164	55	of	of	ADP
ftr-320	1164	56	its	its	PRON
ftr-320	1164	57	extinguishment	extinguishment	NOUN
ftr-320	1164	58	.	.	PUNCT
ftr-320	1165	1	if	if	SCONJ
ftr-320	1165	2	a	a	DET
ftr-320	1165	3	lender	lender	NOUN
ftr-320	1165	4	refuses	refuse	VERB
ftr-320	1165	5	to	to	PART
ftr-320	1165	6	subordinate	subordinate	VERB
ftr-320	1165	7	its	its	PRON
ftr-320	1165	8	rights	right	NOUN
ftr-320	1165	9	to	to	ADP
ftr-320	1165	10	the	the	DET
ftr-320	1165	11	rights	right	NOUN
ftr-320	1165	12	of	of	ADP
ftr-320	1165	13	the	the	DET
ftr-320	1165	14	holder	holder	NOUN
ftr-320	1165	15	―to	―to	NOUN
ftr-320	1165	16	enforce	enforce	VERB
ftr-320	1165	17	the	the	DET
ftr-320	1165	18	conservation	conservation	NOUN
ftr-320	1165	19	purposes	purpose	NOUN
ftr-320	1165	20	of	of	ADP
ftr-320	1165	21	the	the	DET
ftr-320	1165	22	gift	gift	NOUN
ftr-320	1165	23	in	in	ADP
ftr-320	1165	24	perpetuity,‖	perpetuity,‖	PROPN
ftr-320	1165	25	which	which	DET
ftr-320	1165	26	the	the	DET
ftr-320	1165	27	first	first	ADJ
ftr-320	1165	28	circuit	circuit	NOUN
ftr-320	1165	29	acknowledged	acknowledge	VERB
ftr-320	1165	30	174	174	NUM
ftr-320	1165	31	.	.	PUNCT
ftr-320	1166	1	kaufman	kaufman	PROPN
ftr-320	1166	2	v.	v.	PROPN
ftr-320	1166	3	commissioner	commissioner	PROPN
ftr-320	1166	4	(	(	PUNCT
ftr-320	1166	5	kaufman	kaufman	PROPN
ftr-320	1166	6	i	i	PROPN
ftr-320	1166	7	)	)	PUNCT
ftr-320	1166	8	,	,	PUNCT
ftr-320	1166	9	134	134	NUM
ftr-320	1166	10	t.c	t.c	NOUN
ftr-320	1166	11	.	.	PROPN
ftr-320	1166	12	182	182	NUM
ftr-320	1166	13	(	(	PUNCT
ftr-320	1166	14	2010	2010	NUM
ftr-320	1166	15	)	)	PUNCT
ftr-320	1166	16	and	and	CCONJ
ftr-320	1166	17	kaufman	kaufman	PROPN
ftr-320	1166	18	ii	ii	PROPN
ftr-320	1166	19	,	,	PUNCT
ftr-320	1166	20	136	136	NUM
ftr-320	1166	21	t.c	t.c	PROPN
ftr-320	1166	22	.	.	PROPN
ftr-320	1166	23	294	294	NUM
ftr-320	1166	24	(	(	PUNCT
ftr-320	1166	25	2011	2011	NUM
ftr-320	1166	26	)	)	PUNCT
ftr-320	1166	27	,	,	PUNCT
ftr-320	1166	28	vacated	vacate	VERB
ftr-320	1166	29	and	and	CCONJ
ftr-320	1166	30	remanded	remand	VERB
ftr-320	1166	31	in	in	ADP
ftr-320	1166	32	part	part	NOUN
ftr-320	1166	33	,	,	PUNCT
ftr-320	1166	34	kaufman	kaufman	PROPN
ftr-320	1166	35	iii	iii	PROPN
ftr-320	1166	36	,	,	PUNCT
ftr-320	1166	37	687	687	NUM
ftr-320	1166	38	f.3d	f.3d	NUM
ftr-320	1166	39	21	21	NUM
ftr-320	1166	40	(	(	PUNCT
ftr-320	1166	41	1st	1st	ADJ
ftr-320	1166	42	cir	cir	NOUN
ftr-320	1166	43	.	.	PROPN
ftr-320	1166	44	2012	2012	NUM
ftr-320	1166	45	)	)	PUNCT
ftr-320	1166	46	.	.	PUNCT
ftr-320	1167	1	―regular‖	―regular‖	PROPN
ftr-320	1167	2	tax	tax	NOUN
ftr-320	1167	3	court	court	NOUN
ftr-320	1167	4	opinions	opinion	NOUN
ftr-320	1167	5	are	be	AUX
ftr-320	1167	6	generally	generally	ADV
ftr-320	1167	7	issued	issue	VERB
ftr-320	1167	8	in	in	ADP
ftr-320	1167	9	cases	case	NOUN
ftr-320	1167	10	that	that	SCONJ
ftr-320	1167	11	the	the	DET
ftr-320	1167	12	court	court	NOUN
ftr-320	1167	13	believes	believe	VERB
ftr-320	1167	14	involve	involve	VERB
ftr-320	1167	15	sufficiently	sufficiently	ADV
ftr-320	1167	16	important	important	ADJ
ftr-320	1167	17	legal	legal	ADJ
ftr-320	1167	18	issues	issue	NOUN
ftr-320	1167	19	or	or	CCONJ
ftr-320	1167	20	principles	principle	NOUN
ftr-320	1167	21	.	.	PUNCT
ftr-320	1168	1	see	see	VERB
ftr-320	1168	2	http://www.ustaxcourt.gov/taxpayer_info_after.htm#after8	http://www.ustaxcourt.gov/taxpayer_info_after.htm#after8	PROPN
ftr-320	1168	3	.	.	PUNCT
ftr-320	1169	1	regular	regular	ADJ
ftr-320	1169	2	opinions	opinion	NOUN
ftr-320	1169	3	can	can	AUX
ftr-320	1169	4	be	be	AUX
ftr-320	1169	5	cited	cite	VERB
ftr-320	1169	6	as	as	ADP
ftr-320	1169	7	legal	legal	ADJ
ftr-320	1169	8	authority	authority	NOUN
ftr-320	1169	9	and	and	CCONJ
ftr-320	1169	10	appealed	appeal	VERB
ftr-320	1169	11	,	,	PUNCT
ftr-320	1169	12	and	and	CCONJ
ftr-320	1169	13	the	the	DET
ftr-320	1169	14	tax	tax	NOUN
ftr-320	1169	15	court	court	NOUN
ftr-320	1169	16	treats	treat	VERB
ftr-320	1169	17	them	they	PRON
ftr-320	1169	18	as	as	ADP
ftr-320	1169	19	binding	bind	VERB
ftr-320	1169	20	precedent	precedent	NOUN
ftr-320	1169	21	.	.	PUNCT
ftr-320	1170	1	i	i	PRON
ftr-320	1170	2	d.	d.	PROPN
ftr-320	1170	3	see	see	VERB
ftr-320	1170	4	also	also	ADV
ftr-320	1170	5	peter	peter	PROPN
ftr-320	1170	6	a.	a.	PROPN
ftr-320	1170	7	lowy	lowy	PROPN
ftr-320	1170	8	,	,	PUNCT
ftr-320	1170	9	u.s	u.s	PROPN
ftr-320	1170	10	.	.	PROPN
ftr-320	1170	11	federal	federal	ADJ
ftr-320	1170	12	tax	tax	NOUN
ftr-320	1170	13	research	research	NOUN
ftr-320	1170	14	,	,	PUNCT
ftr-320	1170	15	100	100	NUM
ftr-320	1170	16	-	-	PUNCT
ftr-320	1170	17	2d	2d	NUM
ftr-320	1170	18	tax	tax	NOUN
ftr-320	1170	19	.	.	PUNCT
ftr-320	1171	1	mgmt	mgmt	PROPN
ftr-320	1171	2	.	.	PUNCT
ftr-320	1172	1	(	(	PUNCT
ftr-320	1172	2	bna	bna	PROPN
ftr-320	1172	3	)	)	PUNCT
ftr-320	1172	4	a-63	a-63	PROPN
ftr-320	1172	5	.	.	PUNCT
ftr-320	1173	1	for	for	ADP
ftr-320	1173	2	a	a	DET
ftr-320	1173	3	reproduction	reproduction	NOUN
ftr-320	1173	4	of	of	ADP
ftr-320	1173	5	the	the	DET
ftr-320	1173	6	proceeds	proceed	NOUN
ftr-320	1173	7	regulation	regulation	NOUN
ftr-320	1173	8	,	,	PUNCT
ftr-320	1173	9	see	see	VERB
ftr-320	1173	10	supra	supra	PROPN
ftr-320	1173	11	note	note	PROPN
ftr-320	1173	12	15	15	NUM
ftr-320	1173	13	.	.	NUM
ftr-320	1174	1	175	175	NUM
ftr-320	1174	2	.	.	PUNCT
ftr-320	1175	1	kaufman	kaufman	PROPN
ftr-320	1175	2	iii	iii	PROPN
ftr-320	1175	3	,	,	PUNCT
ftr-320	1175	4	687	687	NUM
ftr-320	1175	5	f.3d	f.3d	NUM
ftr-320	1175	6	at	at	ADP
ftr-320	1175	7	26	26	NUM
ftr-320	1175	8	.	.	PUNCT
ftr-320	1175	9	2012	2012	NUM
ftr-320	1175	10	]	]	PUNCT
ftr-320	1175	11	tax	tax	NOUN
ftr-320	1175	12	-	-	PUNCT
ftr-320	1175	13	deductible	deductible	ADJ
ftr-320	1175	14	conservation	conservation	NOUN
ftr-320	1175	15	easements	easement	NOUN
ftr-320	1175	16	273	273	NUM
ftr-320	1175	17	could	could	AUX
ftr-320	1175	18	be	be	AUX
ftr-320	1175	19	interpreted	interpret	VERB
ftr-320	1175	20	to	to	PART
ftr-320	1175	21	include	include	VERB
ftr-320	1175	22	the	the	DET
ftr-320	1175	23	holder‘s	holder‘s	PROPN
ftr-320	1175	24	right	right	NOUN
ftr-320	1175	25	to	to	PART
ftr-320	1175	26	post	post	ADJ
ftr-320	1175	27	-	-	ADJ
ftr-320	1175	28	extinguishment	extinguishment	ADJ
ftr-320	1175	29	proceeds	proceed	NOUN
ftr-320	1175	30	,	,	PUNCT
ftr-320	1175	31	176	176	NUM
ftr-320	1175	32	the	the	DET
ftr-320	1175	33	property	property	NOUN
ftr-320	1175	34	owner	owner	NOUN
ftr-320	1175	35	has	have	VERB
ftr-320	1175	36	a	a	DET
ftr-320	1175	37	number	number	NOUN
ftr-320	1175	38	of	of	ADP
ftr-320	1175	39	options	option	NOUN
ftr-320	1175	40	.	.	PUNCT
ftr-320	1176	1	the	the	DET
ftr-320	1176	2	property	property	NOUN
ftr-320	1176	3	owner	owner	NOUN
ftr-320	1176	4	could	could	AUX
ftr-320	1176	5	consider	consider	VERB
ftr-320	1176	6	paying	pay	VERB
ftr-320	1176	7	down	down	ADP
ftr-320	1176	8	the	the	DET
ftr-320	1176	9	mortgage	mortgage	NOUN
ftr-320	1176	10	to	to	ADP
ftr-320	1176	11	a	a	DET
ftr-320	1176	12	point	point	NOUN
ftr-320	1176	13	at	at	ADP
ftr-320	1176	14	which	which	PRON
ftr-320	1176	15	the	the	DET
ftr-320	1176	16	lender	lender	NOUN
ftr-320	1176	17	would	would	AUX
ftr-320	1176	18	be	be	AUX
ftr-320	1176	19	willing	willing	ADJ
ftr-320	1176	20	to	to	PART
ftr-320	1176	21	so	so	ADV
ftr-320	1176	22	subordinate	subordinate	ADJ
ftr-320	1176	23	,	,	PUNCT
ftr-320	1176	24	paying	pay	VERB
ftr-320	1176	25	off	off	ADP
ftr-320	1176	26	the	the	DET
ftr-320	1176	27	mortgage	mortgage	NOUN
ftr-320	1176	28	,	,	PUNCT
ftr-320	1176	29	or	or	CCONJ
ftr-320	1176	30	refinancing	refinance	VERB
ftr-320	1176	31	with	with	ADP
ftr-320	1176	32	a	a	DET
ftr-320	1176	33	different	different	ADJ
ftr-320	1176	34	bank	bank	NOUN
ftr-320	1176	35	willing	willing	ADJ
ftr-320	1176	36	to	to	PART
ftr-320	1176	37	so	so	ADV
ftr-320	1176	38	subordinate	subordinate	VERB
ftr-320	1176	39	before	before	ADP
ftr-320	1176	40	making	make	VERB
ftr-320	1176	41	the	the	DET
ftr-320	1176	42	donation	donation	NOUN
ftr-320	1176	43	.	.	PUNCT
ftr-320	1177	1	alternatively	alternatively	ADV
ftr-320	1177	2	,	,	PUNCT
ftr-320	1177	3	the	the	DET
ftr-320	1177	4	property	property	NOUN
ftr-320	1177	5	owner	owner	NOUN
ftr-320	1177	6	could	could	AUX
ftr-320	1177	7	not	not	PART
ftr-320	1177	8	make	make	VERB
ftr-320	1177	9	the	the	DET
ftr-320	1177	10	donation	donation	NOUN
ftr-320	1177	11	or	or	CCONJ
ftr-320	1177	12	make	make	VERB
ftr-320	1177	13	the	the	DET
ftr-320	1177	14	donation	donation	NOUN
ftr-320	1177	15	but	but	CCONJ
ftr-320	1177	16	not	not	PART
ftr-320	1177	17	claim	claim	VERB
ftr-320	1177	18	federal	federal	ADJ
ftr-320	1177	19	tax	tax	NOUN
ftr-320	1177	20	benefits	benefit	NOUN
ftr-320	1177	21	.	.	PUNCT
ftr-320	1178	1	in	in	ADP
ftr-320	1178	2	sum	sum	NOUN
ftr-320	1178	3	,	,	PUNCT
ftr-320	1178	4	the	the	DET
ftr-320	1178	5	fact	fact	NOUN
ftr-320	1178	6	that	that	SCONJ
ftr-320	1178	7	a	a	DET
ftr-320	1178	8	particular	particular	ADJ
ftr-320	1178	9	bank	bank	NOUN
ftr-320	1178	10	might	might	AUX
ftr-320	1178	11	refuse	refuse	VERB
ftr-320	1178	12	to	to	PART
ftr-320	1178	13	subordinate	subordinate	VERB
ftr-320	1178	14	its	its	PRON
ftr-320	1178	15	rights	right	NOUN
ftr-320	1178	16	to	to	ADP
ftr-320	1178	17	the	the	DET
ftr-320	1178	18	rights	right	NOUN
ftr-320	1178	19	of	of	ADP
ftr-320	1178	20	the	the	DET
ftr-320	1178	21	easement	easement	ADJ
ftr-320	1178	22	holder	holder	NOUN
ftr-320	1178	23	to	to	PART
ftr-320	1178	24	receive	receive	VERB
ftr-320	1178	25	its	its	PRON
ftr-320	1178	26	minimum	minimum	ADJ
ftr-320	1178	27	proportionate	proportionate	ADJ
ftr-320	1178	28	share	share	NOUN
ftr-320	1178	29	of	of	ADP
ftr-320	1178	30	post	post	ADJ
ftr-320	1178	31	-	-	ADJ
ftr-320	1178	32	extinguishment	extinguishment	ADJ
ftr-320	1178	33	proceeds	proceed	NOUN
ftr-320	1178	34	is	be	AUX
ftr-320	1178	35	not	not	PART
ftr-320	1178	36	a	a	DET
ftr-320	1178	37	justification	justification	NOUN
ftr-320	1178	38	for	for	ADP
ftr-320	1178	39	relaxing	relax	VERB
ftr-320	1178	40	the	the	DET
ftr-320	1178	41	regulations	regulation	NOUN
ftr-320	1178	42	‘	'	PUNCT
ftr-320	1178	43	specific	specific	ADJ
ftr-320	1178	44	requirements	requirement	NOUN
ftr-320	1178	45	.	.	PUNCT
ftr-320	1179	1	177	177	NUM
ftr-320	1179	2	the	the	DET
ftr-320	1179	3	first	first	ADJ
ftr-320	1179	4	circuit‘s	circuit‘s	NOUN
ftr-320	1179	5	argument	argument	NOUN
ftr-320	1179	6	regarding	regard	VERB
ftr-320	1179	7	superiority	superiority	NOUN
ftr-320	1179	8	of	of	ADP
ftr-320	1179	9	tax	tax	NOUN
ftr-320	1179	10	liens	lien	NOUN
ftr-320	1179	11	is	be	AUX
ftr-320	1179	12	similarly	similarly	ADV
ftr-320	1179	13	unpersuasive	unpersuasive	ADJ
ftr-320	1179	14	.	.	PUNCT
ftr-320	1180	1	178	178	NUM
ftr-320	1180	2	the	the	DET
ftr-320	1180	3	fact	fact	NOUN
ftr-320	1180	4	that	that	SCONJ
ftr-320	1180	5	tax	tax	NOUN
ftr-320	1180	6	liens	lien	NOUN
ftr-320	1180	7	may	may	AUX
ftr-320	1180	8	reduce	reduce	VERB
ftr-320	1180	9	the	the	DET
ftr-320	1180	10	amount	amount	NOUN
ftr-320	1180	11	of	of	ADP
ftr-320	1180	12	proceeds	proceed	NOUN
ftr-320	1180	13	available	available	ADJ
ftr-320	1180	14	to	to	PART
ftr-320	1180	15	be	be	AUX
ftr-320	1180	16	allocated	allocate	VERB
ftr-320	1180	17	between	between	ADP
ftr-320	1180	18	the	the	DET
ftr-320	1180	19	two	two	NUM
ftr-320	1180	20	parties	party	NOUN
ftr-320	1180	21	following	follow	VERB
ftr-320	1180	22	extinguishment	extinguishment	NOUN
ftr-320	1180	23	(	(	PUNCT
ftr-320	1180	24	the	the	DET
ftr-320	1180	25	owner	owner	NOUN
ftr-320	1180	26	of	of	ADP
ftr-320	1180	27	the	the	DET
ftr-320	1180	28	encumbered	encumbered	ADJ
ftr-320	1180	29	property	property	NOUN
ftr-320	1180	30	and	and	CCONJ
ftr-320	1180	31	the	the	DET
ftr-320	1180	32	holder	holder	NOUN
ftr-320	1180	33	of	of	ADP
ftr-320	1180	34	the	the	DET
ftr-320	1180	35	easement	easement	NOUN
ftr-320	1180	36	)	)	PUNCT
ftr-320	1180	37	has	have	VERB
ftr-320	1180	38	nothing	nothing	PRON
ftr-320	1180	39	to	to	PART
ftr-320	1180	40	do	do	VERB
ftr-320	1180	41	with	with	ADP
ftr-320	1180	42	whether	whether	SCONJ
ftr-320	1180	43	it	it	PRON
ftr-320	1180	44	is	be	AUX
ftr-320	1180	45	appropriate	appropriate	ADJ
ftr-320	1180	46	for	for	SCONJ
ftr-320	1180	47	the	the	DET
ftr-320	1180	48	property	property	NOUN
ftr-320	1180	49	owner‘s	owner‘s	PUNCT
ftr-320	1180	50	lender	lender	NOUN
ftr-320	1180	51	to	to	PART
ftr-320	1180	52	be	be	AUX
ftr-320	1180	53	given	give	VERB
ftr-320	1180	54	first	first	ADJ
ftr-320	1180	55	priority	priority	NOUN
ftr-320	1180	56	to	to	ADP
ftr-320	1180	57	whatever	whatever	DET
ftr-320	1180	58	proceeds	proceed	NOUN
ftr-320	1180	59	are	be	AUX
ftr-320	1180	60	available	available	ADJ
ftr-320	1180	61	.	.	PUNCT
ftr-320	1181	1	the	the	DET
ftr-320	1181	2	holder	holder	NOUN
ftr-320	1181	3	of	of	ADP
ftr-320	1181	4	a	a	DET
ftr-320	1181	5	conservation	conservation	NOUN
ftr-320	1181	6	easement	easement	NOUN
ftr-320	1181	7	is	be	AUX
ftr-320	1181	8	the	the	DET
ftr-320	1181	9	owner	owner	NOUN
ftr-320	1181	10	of	of	ADP
ftr-320	1181	11	a	a	DET
ftr-320	1181	12	valuable	valuable	ADJ
ftr-320	1181	13	property	property	NOUN
ftr-320	1181	14	176	176	NUM
ftr-320	1181	15	.	.	PUNCT
ftr-320	1182	1	see	see	VERB
ftr-320	1182	2	i	i	PRON
ftr-320	1182	3	d.	d.	PROPN
ftr-320	1182	4	at	at	ADP
ftr-320	1182	5	27	27	NUM
ftr-320	1182	6	n.5	n.5	PRON
ftr-320	1182	7	(	(	PUNCT
ftr-320	1182	8	noting	note	VERB
ftr-320	1182	9	that	that	SCONJ
ftr-320	1182	10	the	the	DET
ftr-320	1182	11	mortgage	mortgage	NOUN
ftr-320	1182	12	subordination	subordination	NOUN
ftr-320	1182	13	requirement	requirement	NOUN
ftr-320	1182	14	could	could	AUX
ftr-320	1182	15	be	be	AUX
ftr-320	1182	16	read	read	VERB
ftr-320	1182	17	broadly	broadly	ADV
ftr-320	1182	18	to	to	PART
ftr-320	1182	19	require	require	VERB
ftr-320	1182	20	a	a	DET
ftr-320	1182	21	lender	lender	NOUN
ftr-320	1182	22	to	to	PART
ftr-320	1182	23	subordinate	subordinate	VERB
ftr-320	1182	24	its	its	PRON
ftr-320	1182	25	rights	right	NOUN
ftr-320	1182	26	to	to	ADP
ftr-320	1182	27	the	the	DET
ftr-320	1182	28	right	right	NOUN
ftr-320	1182	29	of	of	ADP
ftr-320	1182	30	the	the	DET
ftr-320	1182	31	donee	donee	NOUN
ftr-320	1182	32	to	to	PART
ftr-320	1182	33	receive	receive	VERB
ftr-320	1182	34	post	post	ADJ
ftr-320	1182	35	-	-	ADJ
ftr-320	1182	36	extinguishment	extinguishment	ADJ
ftr-320	1182	37	proceeds	proceed	NOUN
ftr-320	1182	38	,	,	PUNCT
ftr-320	1182	39	which	which	PRON
ftr-320	1182	40	pursuant	pursuant	VERB
ftr-320	1182	41	to	to	ADP
ftr-320	1182	42	the	the	DET
ftr-320	1182	43	extinguishment	extinguishment	NOUN
ftr-320	1182	44	regulation	regulation	NOUN
ftr-320	1182	45	,	,	PUNCT
ftr-320	1182	46	must	must	AUX
ftr-320	1182	47	be	be	AUX
ftr-320	1182	48	used	use	VERB
ftr-320	1182	49	to	to	PART
ftr-320	1182	50	advance	advance	VERB
ftr-320	1182	51	conservation	conservation	NOUN
ftr-320	1182	52	purposes	purpose	NOUN
ftr-320	1182	53	)	)	PUNCT
ftr-320	1182	54	.	.	PUNCT
ftr-320	1183	1	see	see	VERB
ftr-320	1183	2	also	also	ADV
ftr-320	1183	3	mclaughlin	mclaughlin	PROPN
ftr-320	1183	4	,	,	PUNCT
ftr-320	1183	5	national	national	ADJ
ftr-320	1183	6	perpetuity	perpetuity	NOUN
ftr-320	1183	7	standards	standard	NOUN
ftr-320	1183	8	,	,	PUNCT
ftr-320	1183	9	part	part	NOUN
ftr-320	1183	10	1	1	NUM
ftr-320	1183	11	,	,	PUNCT
ftr-320	1183	12	supra	supra	PROPN
ftr-320	1183	13	note	note	NOUN
ftr-320	1183	14	16	16	NUM
ftr-320	1183	15	,	,	PUNCT
ftr-320	1183	16	at	at	ADP
ftr-320	1183	17	492–94	492–94	NOUN
ftr-320	1183	18	(	(	PUNCT
ftr-320	1183	19	arguing	argue	VERB
ftr-320	1183	20	that	that	SCONJ
ftr-320	1183	21	this	this	PRON
ftr-320	1183	22	is	be	AUX
ftr-320	1183	23	the	the	DET
ftr-320	1183	24	correct	correct	ADJ
ftr-320	1183	25	interpretation	interpretation	NOUN
ftr-320	1183	26	of	of	ADP
ftr-320	1183	27	the	the	DET
ftr-320	1183	28	mortgage	mortgage	NOUN
ftr-320	1183	29	subordination	subordination	NOUN
ftr-320	1183	30	requirement	requirement	NOUN
ftr-320	1183	31	on	on	ADP
ftr-320	1183	32	technical	technical	ADJ
ftr-320	1183	33	grounds	ground	NOUN
ftr-320	1183	34	and	and	CCONJ
ftr-320	1183	35	because	because	SCONJ
ftr-320	1183	36	the	the	DET
ftr-320	1183	37	value	value	NOUN
ftr-320	1183	38	attributable	attributable	ADJ
ftr-320	1183	39	to	to	ADP
ftr-320	1183	40	―the	―the	DET
ftr-320	1183	41	gift‖	gift‖	PROPN
ftr-320	1183	42	that	that	PRON
ftr-320	1183	43	was	be	AUX
ftr-320	1183	44	made	make	VERB
ftr-320	1183	45	for	for	ADP
ftr-320	1183	46	the	the	DET
ftr-320	1183	47	benefit	benefit	NOUN
ftr-320	1183	48	public	public	NOUN
ftr-320	1183	49	and	and	CCONJ
ftr-320	1183	50	for	for	ADP
ftr-320	1183	51	which	which	PRON
ftr-320	1183	52	a	a	DET
ftr-320	1183	53	federal	federal	ADJ
ftr-320	1183	54	subsidy	subsidy	NOUN
ftr-320	1183	55	was	be	AUX
ftr-320	1183	56	provided	provide	VERB
ftr-320	1183	57	should	should	AUX
ftr-320	1183	58	remain	remain	VERB
ftr-320	1183	59	in	in	ADP
ftr-320	1183	60	the	the	DET
ftr-320	1183	61	charitable	charitable	ADJ
ftr-320	1183	62	sector	sector	NOUN
ftr-320	1183	63	and	and	CCONJ
ftr-320	1183	64	be	be	AUX
ftr-320	1183	65	devoted	devote	VERB
ftr-320	1183	66	to	to	ADP
ftr-320	1183	67	similar	similar	ADJ
ftr-320	1183	68	conservation	conservation	NOUN
ftr-320	1183	69	purposes	purpose	NOUN
ftr-320	1183	70	,	,	PUNCT
ftr-320	1183	71	as	as	SCONJ
ftr-320	1183	72	opposed	oppose	VERB
ftr-320	1183	73	to	to	ADP
ftr-320	1183	74	being	be	AUX
ftr-320	1183	75	paid	pay	VERB
ftr-320	1183	76	to	to	ADP
ftr-320	1183	77	the	the	DET
ftr-320	1183	78	landowner‘s	landowner‘s	PROPN
ftr-320	1183	79	lender	lender	NOUN
ftr-320	1183	80	)	)	PUNCT
ftr-320	1183	81	.	.	PUNCT
ftr-320	1184	1	because	because	SCONJ
ftr-320	1184	2	the	the	DET
ftr-320	1184	3	irs	irs	PROPN
ftr-320	1184	4	―disclaimed‖	―disclaimed‖	PROPN
ftr-320	1184	5	this	this	DET
ftr-320	1184	6	reading	reading	NOUN
ftr-320	1184	7	of	of	ADP
ftr-320	1184	8	the	the	DET
ftr-320	1184	9	mortgage	mortgage	NOUN
ftr-320	1184	10	subordination	subordination	NOUN
ftr-320	1184	11	requirement	requirement	NOUN
ftr-320	1184	12	,	,	PUNCT
ftr-320	1184	13	the	the	DET
ftr-320	1184	14	first	first	ADJ
ftr-320	1184	15	circuit	circuit	NOUN
ftr-320	1184	16	did	do	AUX
ftr-320	1184	17	not	not	PART
ftr-320	1184	18	pursue	pursue	VERB
ftr-320	1184	19	the	the	DET
ftr-320	1184	20	issue	issue	NOUN
ftr-320	1184	21	.	.	PUNCT
ftr-320	1185	1	kaufman	kaufman	PROPN
ftr-320	1185	2	iii	iii	PROPN
ftr-320	1185	3	,	,	PUNCT
ftr-320	1185	4	687	687	NUM
ftr-320	1185	5	f.3d	f.3d	NUM
ftr-320	1185	6	at	at	ADP
ftr-320	1185	7	27	27	NUM
ftr-320	1185	8	n.5	n.5	NOUN
ftr-320	1185	9	.	.	PROPN
ftr-320	1185	10	177	177	NUM
ftr-320	1185	11	.	.	PUNCT
ftr-320	1186	1	it	it	PRON
ftr-320	1186	2	also	also	ADV
ftr-320	1186	3	is	be	AUX
ftr-320	1186	4	not	not	PART
ftr-320	1186	5	clear	clear	ADJ
ftr-320	1186	6	that	that	SCONJ
ftr-320	1186	7	kaufman‘s	kaufman‘s	PROPN
ftr-320	1186	8	bank	bank	PROPN
ftr-320	1186	9	refused	refuse	VERB
ftr-320	1186	10	to	to	PART
ftr-320	1186	11	subordinate	subordinate	VERB
ftr-320	1186	12	its	its	PRON
ftr-320	1186	13	rights	right	NOUN
ftr-320	1186	14	to	to	ADP
ftr-320	1186	15	the	the	DET
ftr-320	1186	16	rights	right	NOUN
ftr-320	1186	17	of	of	ADP
ftr-320	1186	18	the	the	DET
ftr-320	1186	19	easement	easement	ADJ
ftr-320	1186	20	holder	holder	NOUN
ftr-320	1186	21	to	to	PART
ftr-320	1186	22	receive	receive	VERB
ftr-320	1186	23	its	its	PRON
ftr-320	1186	24	minimum	minimum	ADJ
ftr-320	1186	25	proportionate	proportionate	ADJ
ftr-320	1186	26	share	share	NOUN
ftr-320	1186	27	of	of	ADP
ftr-320	1186	28	post	post	ADJ
ftr-320	1186	29	-	-	ADJ
ftr-320	1186	30	extinguishment	extinguishment	ADJ
ftr-320	1186	31	proceeds	proceed	NOUN
ftr-320	1186	32	.	.	PUNCT
ftr-320	1187	1	the	the	DET
ftr-320	1187	2	bank	bank	NOUN
ftr-320	1187	3	may	may	AUX
ftr-320	1187	4	have	have	AUX
ftr-320	1187	5	been	be	AUX
ftr-320	1187	6	presented	present	VERB
ftr-320	1187	7	with	with	ADP
ftr-320	1187	8	only	only	ADV
ftr-320	1187	9	the	the	DET
ftr-320	1187	10	―limited‖	―limited‖	ADJ
ftr-320	1187	11	subordination	subordination	NOUN
ftr-320	1187	12	agreement	agreement	NOUN
ftr-320	1187	13	at	at	ADP
ftr-320	1187	14	issue	issue	NOUN
ftr-320	1187	15	in	in	ADP
ftr-320	1187	16	the	the	DET
ftr-320	1187	17	case	case	NOUN
ftr-320	1187	18	since	since	SCONJ
ftr-320	1187	19	that	that	PRON
ftr-320	1187	20	appears	appear	VERB
ftr-320	1187	21	to	to	PART
ftr-320	1187	22	have	have	AUX
ftr-320	1187	23	been	be	AUX
ftr-320	1187	24	the	the	DET
ftr-320	1187	25	standard	standard	ADJ
ftr-320	1187	26	form	form	NOUN
ftr-320	1187	27	used	use	VERB
ftr-320	1187	28	in	in	ADP
ftr-320	1187	29	the	the	DET
ftr-320	1187	30	historic	historic	ADJ
ftr-320	1187	31	preservation	preservation	NOUN
ftr-320	1187	32	context	context	NOUN
ftr-320	1187	33	.	.	PUNCT
ftr-320	1188	1	see	see	VERB
ftr-320	1188	2	infra	infra	NOUN
ftr-320	1188	3	note	note	VERB
ftr-320	1188	4	182	182	NUM
ftr-320	1188	5	and	and	CCONJ
ftr-320	1188	6	accompanying	accompany	VERB
ftr-320	1188	7	text	text	NOUN
ftr-320	1188	8	.	.	PUNCT
ftr-320	1189	1	it	it	PRON
ftr-320	1189	2	may	may	AUX
ftr-320	1189	3	be	be	AUX
ftr-320	1189	4	that	that	SCONJ
ftr-320	1189	5	lenders	lender	NOUN
ftr-320	1189	6	would	would	AUX
ftr-320	1189	7	be	be	AUX
ftr-320	1189	8	willing	willing	ADJ
ftr-320	1189	9	to	to	PART
ftr-320	1189	10	fully	fully	ADV
ftr-320	1189	11	subordinate	subordinate	VERB
ftr-320	1189	12	their	their	PRON
ftr-320	1189	13	rights	right	NOUN
ftr-320	1189	14	to	to	ADP
ftr-320	1189	15	the	the	DET
ftr-320	1189	16	holder‘s	holder‘s	PROPN
ftr-320	1189	17	right	right	NOUN
ftr-320	1189	18	to	to	PART
ftr-320	1189	19	receive	receive	VERB
ftr-320	1189	20	a	a	DET
ftr-320	1189	21	share	share	NOUN
ftr-320	1189	22	of	of	ADP
ftr-320	1189	23	post	post	ADJ
ftr-320	1189	24	-	-	ADJ
ftr-320	1189	25	extinguishment	extinguishment	ADJ
ftr-320	1189	26	proceeds	proceed	NOUN
ftr-320	1189	27	,	,	PUNCT
ftr-320	1189	28	if	if	SCONJ
ftr-320	1189	29	asked	ask	VERB
ftr-320	1189	30	,	,	PUNCT
ftr-320	1189	31	if	if	SCONJ
ftr-320	1189	32	the	the	DET
ftr-320	1189	33	debt	debt	NOUN
ftr-320	1189	34	to	to	ADP
ftr-320	1189	35	equity	equity	NOUN
ftr-320	1189	36	ratio	ratio	NOUN
ftr-320	1189	37	would	would	AUX
ftr-320	1189	38	remain	remain	VERB
ftr-320	1189	39	sufficiently	sufficiently	ADV
ftr-320	1189	40	low	low	ADJ
ftr-320	1189	41	after	after	ADP
ftr-320	1189	42	the	the	DET
ftr-320	1189	43	donation	donation	NOUN
ftr-320	1189	44	of	of	ADP
ftr-320	1189	45	the	the	DET
ftr-320	1189	46	easement	easement	NOUN
ftr-320	1189	47	.	.	PUNCT
ftr-320	1190	1	178	178	NUM
ftr-320	1190	2	.	.	PUNCT
ftr-320	1191	1	kaufman	kaufman	PROPN
ftr-320	1191	2	iii	iii	PROPN
ftr-320	1191	3	,	,	PUNCT
ftr-320	1191	4	687	687	NUM
ftr-320	1191	5	f.3d	f.3d	NUM
ftr-320	1191	6	at	at	ADP
ftr-320	1191	7	26	26	NUM
ftr-320	1191	8	(	(	PUNCT
ftr-320	1191	9	―the	―the	DET
ftr-320	1191	10	kaufmans	kaufmans	PROPN
ftr-320	1191	11	had	have	VERB
ftr-320	1191	12	.	.	PUNCT
ftr-320	1191	13	.	.	PUNCT
ftr-320	1191	14	.	.	PUNCT
ftr-320	1192	1	no	no	DET
ftr-320	1192	2	power	power	NOUN
ftr-320	1192	3	to	to	PART
ftr-320	1192	4	defeat	defeat	VERB
ftr-320	1192	5	tax	tax	NOUN
ftr-320	1192	6	liens	lien	NOUN
ftr-320	1192	7	that	that	PRON
ftr-320	1192	8	the	the	DET
ftr-320	1192	9	city	city	NOUN
ftr-320	1192	10	might	might	AUX
ftr-320	1192	11	use	use	VERB
ftr-320	1192	12	to	to	PART
ftr-320	1192	13	reach	reach	VERB
ftr-320	1192	14	the	the	PRON
ftr-320	1192	15	.	.	PUNCT
ftr-320	1192	16	.	.	PUNCT
ftr-320	1192	17	.	.	PUNCT
ftr-320	1193	1	insurance	insurance	NOUN
ftr-320	1193	2	proceeds	proceed	NOUN
ftr-320	1193	3	—	—	PUNCT
ftr-320	1193	4	tax	tax	NOUN
ftr-320	1193	5	liens	lien	NOUN
ftr-320	1193	6	being	be	AUX
ftr-320	1193	7	superior	superior	ADJ
ftr-320	1193	8	to	to	ADP
ftr-320	1193	9	most	most	ADV
ftr-320	1193	10	prior	prior	ADV
ftr-320	1193	11	claims‖	claims‖	ADP
ftr-320	1193	12	)	)	PUNCT
ftr-320	1193	13	.	.	PUNCT
ftr-320	1194	1	274	274	NUM
ftr-320	1194	2	florida	florida	PROPN
ftr-320	1194	3	tax	tax	NOUN
ftr-320	1194	4	review	review	NOUN
ftr-320	1194	5	[	[	X
ftr-320	1194	6	vol	vol	NOUN
ftr-320	1194	7	.	.	PUNCT
ftr-320	1195	1	13:5	13:5	NUM
ftr-320	1195	2	right	right	ADV
ftr-320	1195	3	on	on	ADP
ftr-320	1195	4	behalf	behalf	NOUN
ftr-320	1195	5	of	of	ADP
ftr-320	1195	6	the	the	DET
ftr-320	1195	7	public	public	ADJ
ftr-320	1195	8	179	179	NUM
ftr-320	1195	9	and	and	CCONJ
ftr-320	1195	10	should	should	AUX
ftr-320	1195	11	be	be	AUX
ftr-320	1195	12	entitled	entitle	VERB
ftr-320	1195	13	to	to	PART
ftr-320	1195	14	receive	receive	VERB
ftr-320	1195	15	the	the	DET
ftr-320	1195	16	portion	portion	NOUN
ftr-320	1195	17	of	of	ADP
ftr-320	1195	18	the	the	DET
ftr-320	1195	19	postextinguishment	postextinguishment	NOUN
ftr-320	1195	20	proceeds	proceed	VERB
ftr-320	1195	21	attributable	attributable	ADJ
ftr-320	1195	22	to	to	ADP
ftr-320	1195	23	that	that	DET
ftr-320	1195	24	property	property	NOUN
ftr-320	1195	25	right	right	ADV
ftr-320	1195	26	in	in	ADP
ftr-320	1195	27	preference	preference	NOUN
ftr-320	1195	28	to	to	ADP
ftr-320	1195	29	the	the	DET
ftr-320	1195	30	landowner‘s	landowner‘s	PROPN
ftr-320	1195	31	lender	lender	NOUN
ftr-320	1195	32	,	,	PUNCT
ftr-320	1195	33	whose	whose	DET
ftr-320	1195	34	security	security	NOUN
ftr-320	1195	35	interest	interest	NOUN
ftr-320	1195	36	should	should	AUX
ftr-320	1195	37	be	be	AUX
ftr-320	1195	38	limited	limit	VERB
ftr-320	1195	39	to	to	ADP
ftr-320	1195	40	the	the	DET
ftr-320	1195	41	proceeds	proceed	NOUN
ftr-320	1195	42	attributable	attributable	ADJ
ftr-320	1195	43	to	to	ADP
ftr-320	1195	44	the	the	DET
ftr-320	1195	45	property	property	NOUN
ftr-320	1195	46	owner‘s	owner‘s	NOUN
ftr-320	1195	47	property	property	NOUN
ftr-320	1195	48	interest	interest	NOUN
ftr-320	1195	49	(	(	PUNCT
ftr-320	1195	50	i.e.	i.e.	X
ftr-320	1195	51	,	,	PUNCT
ftr-320	1195	52	the	the	DET
ftr-320	1195	53	encumbered	encumbered	ADJ
ftr-320	1195	54	property	property	NOUN
ftr-320	1195	55	)	)	PUNCT
ftr-320	1195	56	.	.	PUNCT
ftr-320	1196	1	it	it	PRON
ftr-320	1196	2	also	also	ADV
ftr-320	1196	3	should	should	AUX
ftr-320	1196	4	not	not	PART
ftr-320	1196	5	be	be	AUX
ftr-320	1196	6	acceptable	acceptable	ADJ
ftr-320	1196	7	to	to	PART
ftr-320	1196	8	relegate	relegate	VERB
ftr-320	1196	9	the	the	DET
ftr-320	1196	10	holder	holder	NOUN
ftr-320	1196	11	of	of	ADP
ftr-320	1196	12	a	a	DET
ftr-320	1196	13	conservation	conservation	NOUN
ftr-320	1196	14	easement	easement	NOUN
ftr-320	1196	15	to	to	ADP
ftr-320	1196	16	obtaining	obtain	VERB
ftr-320	1196	17	its	its	PRON
ftr-320	1196	18	portion	portion	NOUN
ftr-320	1196	19	of	of	ADP
ftr-320	1196	20	the	the	DET
ftr-320	1196	21	available	available	ADJ
ftr-320	1196	22	proceeds	proceed	NOUN
ftr-320	1196	23	from	from	ADP
ftr-320	1196	24	the	the	DET
ftr-320	1196	25	property	property	NOUN
ftr-320	1196	26	owner	owner	NOUN
ftr-320	1196	27	.	.	PUNCT
ftr-320	1197	1	the	the	DET
ftr-320	1197	2	regulations	regulation	NOUN
ftr-320	1197	3	appropriately	appropriately	ADV
ftr-320	1197	4	provide	provide	VERB
ftr-320	1197	5	that	that	SCONJ
ftr-320	1197	6	the	the	DET
ftr-320	1197	7	holder	holder	NOUN
ftr-320	1197	8	must	must	AUX
ftr-320	1197	9	be	be	AUX
ftr-320	1197	10	entitled	entitle	VERB
ftr-320	1197	11	to	to	ADP
ftr-320	1197	12	a	a	DET
ftr-320	1197	13	portion	portion	NOUN
ftr-320	1197	14	of	of	ADP
ftr-320	1197	15	―the	―the	DET
ftr-320	1197	16	proceeds‖	proceeds‖	PROPN
ftr-320	1197	17	following	follow	VERB
ftr-320	1197	18	extinguishment	extinguishment	NOUN
ftr-320	1197	19	,	,	PUNCT
ftr-320	1197	20	not	not	PART
ftr-320	1197	21	that	that	SCONJ
ftr-320	1197	22	the	the	DET
ftr-320	1197	23	holder	holder	NOUN
ftr-320	1197	24	should	should	AUX
ftr-320	1197	25	have	have	VERB
ftr-320	1197	26	a	a	DET
ftr-320	1197	27	potentially	potentially	ADV
ftr-320	1197	28	expensive	expensive	ADJ
ftr-320	1197	29	-	-	PUNCT
ftr-320	1197	30	topursue	topursue	NOUN
ftr-320	1197	31	claim	claim	NOUN
ftr-320	1197	32	against	against	ADP
ftr-320	1197	33	the	the	DET
ftr-320	1197	34	possibly	possibly	ADV
ftr-320	1197	35	judgment	judgment	NOUN
ftr-320	1197	36	-	-	PUNCT
ftr-320	1197	37	proof	proof	ADJ
ftr-320	1197	38	property	property	NOUN
ftr-320	1197	39	owner	owner	NOUN
ftr-320	1197	40	for	for	ADP
ftr-320	1197	41	its	its	PRON
ftr-320	1197	42	portion	portion	NOUN
ftr-320	1197	43	.	.	PUNCT
ftr-320	1198	1	180	180	NUM
ftr-320	1198	2	the	the	DET
ftr-320	1198	3	first	first	ADJ
ftr-320	1198	4	circuit‘s	circuit‘s	NOUN
ftr-320	1198	5	holding	hold	VERB
ftr-320	1198	6	appears	appear	VERB
ftr-320	1198	7	to	to	PART
ftr-320	1198	8	have	have	AUX
ftr-320	1198	9	been	be	AUX
ftr-320	1198	10	driven	drive	VERB
ftr-320	1198	11	more	more	ADV
ftr-320	1198	12	by	by	ADP
ftr-320	1198	13	its	its	PRON
ftr-320	1198	14	irritation	irritation	NOUN
ftr-320	1198	15	with	with	ADP
ftr-320	1198	16	the	the	DET
ftr-320	1198	17	irs‘s	irs‘s	NOUN
ftr-320	1198	18	strategy	strategy	NOUN
ftr-320	1198	19	of	of	ADP
ftr-320	1198	20	using	use	VERB
ftr-320	1198	21	litigation	litigation	NOUN
ftr-320	1198	22	to	to	PART
ftr-320	1198	23	establish	establish	VERB
ftr-320	1198	24	clear	clear	ADJ
ftr-320	1198	25	rules	rule	NOUN
ftr-320	1198	26	in	in	ADP
ftr-320	1198	27	this	this	DET
ftr-320	1198	28	context	context	NOUN
ftr-320	1198	29	than	than	ADP
ftr-320	1198	30	a	a	DET
ftr-320	1198	31	desire	desire	NOUN
ftr-320	1198	32	to	to	PART
ftr-320	1198	33	ensure	ensure	VERB
ftr-320	1198	34	that	that	SCONJ
ftr-320	1198	35	holders	holder	NOUN
ftr-320	1198	36	of	of	ADP
ftr-320	1198	37	conservation	conservation	NOUN
ftr-320	1198	38	easements	easement	NOUN
ftr-320	1198	39	receive	receive	VERB
ftr-320	1198	40	a	a	DET
ftr-320	1198	41	share	share	NOUN
ftr-320	1198	42	of	of	ADP
ftr-320	1198	43	proceeds	proceed	NOUN
ftr-320	1198	44	following	follow	VERB
ftr-320	1198	45	extinguishment	extinguishment	NOUN
ftr-320	1198	46	to	to	PART
ftr-320	1198	47	be	be	AUX
ftr-320	1198	48	used	use	VERB
ftr-320	1198	49	to	to	PART
ftr-320	1198	50	replace	replace	VERB
ftr-320	1198	51	lost	lose	VERB
ftr-320	1198	52	conservation	conservation	NOUN
ftr-320	1198	53	values	value	NOUN
ftr-320	1198	54	on	on	ADP
ftr-320	1198	55	behalf	behalf	NOUN
ftr-320	1198	56	of	of	ADP
ftr-320	1198	57	the	the	DET
ftr-320	1198	58	public	public	NOUN
ftr-320	1198	59	.	.	PUNCT
ftr-320	1199	1	the	the	DET
ftr-320	1199	2	first	first	ADJ
ftr-320	1199	3	circuit	circuit	NOUN
ftr-320	1199	4	also	also	ADV
ftr-320	1199	5	seems	seem	VERB
ftr-320	1199	6	to	to	PART
ftr-320	1199	7	have	have	AUX
ftr-320	1199	8	been	be	AUX
ftr-320	1199	9	particularly	particularly	ADV
ftr-320	1199	10	influenced	influence	VERB
ftr-320	1199	11	by	by	ADP
ftr-320	1199	12	the	the	DET
ftr-320	1199	13	arguments	argument	NOUN
ftr-320	1199	14	made	make	VERB
ftr-320	1199	15	by	by	ADP
ftr-320	1199	16	the	the	DET
ftr-320	1199	17	national	national	PROPN
ftr-320	1199	18	trust	trust	PROPN
ftr-320	1199	19	for	for	ADP
ftr-320	1199	20	historic	historic	ADJ
ftr-320	1199	21	preservation	preservation	NOUN
ftr-320	1199	22	(	(	PUNCT
ftr-320	1199	23	nthp	nthp	PROPN
ftr-320	1199	24	)	)	PUNCT
ftr-320	1199	25	in	in	ADP
ftr-320	1199	26	its	its	PRON
ftr-320	1199	27	amicus	amicus	NOUN
ftr-320	1199	28	brief	brief	NOUN
ftr-320	1199	29	filed	file	VERB
ftr-320	1199	30	in	in	ADP
ftr-320	1199	31	support	support	NOUN
ftr-320	1199	32	of	of	ADP
ftr-320	1199	33	the	the	DET
ftr-320	1199	34	taxpayer	taxpayer	NOUN
ftr-320	1199	35	.	.	PUNCT
ftr-320	1200	1	181	181	NUM
ftr-320	1200	2	the	the	DET
ftr-320	1200	3	nthp	nthp	PROPN
ftr-320	1200	4	argued	argue	VERB
ftr-320	1200	5	that	that	SCONJ
ftr-320	1200	6	the	the	DET
ftr-320	1200	7	type	type	NOUN
ftr-320	1200	8	of	of	ADP
ftr-320	1200	9	―limited‖	―limited‖	PUNCT
ftr-320	1200	10	subordination	subordination	NOUN
ftr-320	1200	11	agreement	agreement	NOUN
ftr-320	1200	12	obtained	obtain	VERB
ftr-320	1200	13	by	by	ADP
ftr-320	1200	14	kaufman	kaufman	PROPN
ftr-320	1200	15	had	have	AUX
ftr-320	1200	16	―been	―been	ADV
ftr-320	1200	17	widely	widely	ADV
ftr-320	1200	18	used	use	VERB
ftr-320	1200	19	for	for	ADP
ftr-320	1200	20	decades	decade	NOUN
ftr-320	1200	21	in	in	ADP
ftr-320	1200	22	thousands	thousand	NOUN
ftr-320	1200	23	of	of	ADP
ftr-320	1200	24	easements	easement	NOUN
ftr-320	1200	25	without	without	ADP
ftr-320	1200	26	a	a	DET
ftr-320	1200	27	reported	report	VERB
ftr-320	1200	28	objection	objection	NOUN
ftr-320	1200	29	by	by	ADP
ftr-320	1200	30	the	the	DET
ftr-320	1200	31	[	[	X
ftr-320	1200	32	irs],‖	irs],‖	NOUN
ftr-320	1200	33	and	and	CCONJ
ftr-320	1200	34	that	that	SCONJ
ftr-320	1200	35	the	the	DET
ftr-320	1200	36	tax	tax	NOUN
ftr-320	1200	37	court‘s	court‘s	NOUN
ftr-320	1200	38	rulings	ruling	NOUN
ftr-320	1200	39	in	in	ADP
ftr-320	1200	40	kaufman	kaufman	PROPN
ftr-320	1200	41	,	,	PUNCT
ftr-320	1200	42	if	if	SCONJ
ftr-320	1200	43	allowed	allow	VERB
ftr-320	1200	44	to	to	PART
ftr-320	1200	45	stand	stand	VERB
ftr-320	1200	46	―could	―could	AUX
ftr-320	1200	47	disallow	disallow	VERB
ftr-320	1200	48	tax	tax	NOUN
ftr-320	1200	49	deductions	deduction	NOUN
ftr-320	1200	50	for	for	ADP
ftr-320	1200	51	thousands	thousand	NOUN
ftr-320	1200	52	of	of	ADP
ftr-320	1200	53	easement	easement	ADJ
ftr-320	1200	54	donations	donation	NOUN
ftr-320	1200	55	across	across	ADP
ftr-320	1200	56	the	the	DET
ftr-320	1200	57	country.‖	country.‖	ADJ
ftr-320	1200	58	182	182	NUM
ftr-320	1200	59	however	however	ADV
ftr-320	1200	60	,	,	PUNCT
ftr-320	1200	61	the	the	DET
ftr-320	1200	62	historic	historic	ADJ
ftr-320	1200	63	preservation	preservation	NOUN
ftr-320	1200	64	organizations	organization	NOUN
ftr-320	1200	65	should	should	AUX
ftr-320	1200	66	have	have	AUX
ftr-320	1200	67	known	know	VERB
ftr-320	1200	68	that	that	SCONJ
ftr-320	1200	69	limited	limited	ADJ
ftr-320	1200	70	subordination	subordination	NOUN
ftr-320	1200	71	agreements	agreement	NOUN
ftr-320	1200	72	might	might	AUX
ftr-320	1200	73	not	not	PART
ftr-320	1200	74	comply	comply	VERB
ftr-320	1200	75	with	with	ADP
ftr-320	1200	76	federal	federal	ADJ
ftr-320	1200	77	tax	tax	NOUN
ftr-320	1200	78	law	law	NOUN
ftr-320	1200	79	requirements	requirement	NOUN
ftr-320	1200	80	.	.	PUNCT
ftr-320	1201	1	the	the	DET
ftr-320	1201	2	commentary	commentary	NOUN
ftr-320	1201	3	to	to	ADP
ftr-320	1201	4	the	the	DET
ftr-320	1201	5	model	model	NOUN
ftr-320	1201	6	conservation	conservation	NOUN
ftr-320	1201	7	easement	easement	NOUN
ftr-320	1201	8	in	in	ADP
ftr-320	1201	9	the	the	DET
ftr-320	1201	10	conservation	conservation	NOUN
ftr-320	1201	11	easement	easement	NOUN
ftr-320	1201	12	handbook	handbook	NOUN
ftr-320	1201	13	published	publish	VERB
ftr-320	1201	14	in	in	ADP
ftr-320	1201	15	1988	1988	NUM
ftr-320	1201	16	explains	explain	VERB
ftr-320	1201	17	that	that	SCONJ
ftr-320	1201	18	a	a	DET
ftr-320	1201	19	limited	limited	ADJ
ftr-320	1201	20	subordination	subordination	NOUN
ftr-320	1201	21	agreement	agreement	NOUN
ftr-320	1201	22	is	be	AUX
ftr-320	1201	23	intended	intend	VERB
ftr-320	1201	24	to	to	ADP
ftr-320	1201	25	―neutralize‖	―neutralize‖	PROPN
ftr-320	1201	26	the	the	DET
ftr-320	1201	27	provision	provision	NOUN
ftr-320	1201	28	included	include	VERB
ftr-320	1201	29	in	in	ADP
ftr-320	1201	30	a	a	DET
ftr-320	1201	31	conservation	conservation	NOUN
ftr-320	1201	32	easement	easement	NOUN
ftr-320	1201	33	deed	deed	NOUN
ftr-320	1201	34	to	to	PART
ftr-320	1201	35	satisfy	satisfy	VERB
ftr-320	1201	36	the	the	DET
ftr-320	1201	37	regulation‘s	regulation‘s	PROPN
ftr-320	1201	38	proceeds	proceed	NOUN
ftr-320	1201	39	requirement	requirement	NOUN
ftr-320	1201	40	,	,	PUNCT
ftr-320	1201	41	but	but	CCONJ
ftr-320	1201	42	notes	note	VERB
ftr-320	1201	43	that	that	SCONJ
ftr-320	1201	44	the	the	DET
ftr-320	1201	45	assumption	assumption	NOUN
ftr-320	1201	46	that	that	SCONJ
ftr-320	1201	47	such	such	DET
ftr-320	1201	48	an	an	DET
ftr-320	1201	49	agreement	agreement	NOUN
ftr-320	1201	50	satisfies	satisfy	VERB
ftr-320	1201	51	the	the	DET
ftr-320	1201	52	requirements	requirement	NOUN
ftr-320	1201	53	under	under	ADP
ftr-320	1201	54	section	section	NOUN
ftr-320	1201	55	170(h	170(h	PROPN
ftr-320	1201	56	)	)	PUNCT
ftr-320	1201	57	and	and	CCONJ
ftr-320	1201	58	the	the	DET
ftr-320	1201	59	regulations	regulation	NOUN
ftr-320	1201	60	is	be	AUX
ftr-320	1201	61	―untested.‖	―untested.‖	PROPN
ftr-320	1201	62	183	183	NUM
ftr-320	1201	63	the	the	DET
ftr-320	1201	64	2005	2005	NUM
ftr-320	1201	65	edition	edition	NOUN
ftr-320	1201	66	of	of	ADP
ftr-320	1201	67	the	the	DET
ftr-320	1201	68	handbook	handbook	NOUN
ftr-320	1201	69	similarly	similarly	ADV
ftr-320	1201	70	notes	note	VERB
ftr-320	1201	71	the	the	DET
ftr-320	1201	72	disagreement	disagreement	NOUN
ftr-320	1201	73	within	within	ADP
ftr-320	1201	74	the	the	DET
ftr-320	1201	75	land	land	NOUN
ftr-320	1201	76	trust	trust	NOUN
ftr-320	1201	77	community	community	NOUN
ftr-320	1201	78	over	over	ADP
ftr-320	1201	79	whether	whether	SCONJ
ftr-320	1201	80	such	such	ADJ
ftr-320	1201	81	agreements	agreement	NOUN
ftr-320	1201	82	comply	comply	VERB
ftr-320	1201	83	with	with	ADP
ftr-320	1201	84	federal	federal	ADJ
ftr-320	1201	85	179	179	NUM
ftr-320	1201	86	.	.	PUNCT
ftr-320	1202	1	see	see	VERB
ftr-320	1202	2	reg	reg	NOUN
ftr-320	1202	3	.	.	PUNCT
ftr-320	1203	1	§	§	PROPN
ftr-320	1203	2	1.170a-14(g)(6)(ii	1.170a-14(g)(6)(ii	NUM
ftr-320	1203	3	)	)	PUNCT
ftr-320	1203	4	(	(	PUNCT
ftr-320	1203	5	―for	―for	ADP
ftr-320	1203	6	a	a	DET
ftr-320	1203	7	deduction	deduction	NOUN
ftr-320	1203	8	to	to	PART
ftr-320	1203	9	be	be	AUX
ftr-320	1203	10	allowed	allow	VERB
ftr-320	1203	11	.	.	PUNCT
ftr-320	1203	12	.	.	PUNCT
ftr-320	1203	13	.	.	PUNCT
ftr-320	1204	1	at	at	ADP
ftr-320	1204	2	the	the	DET
ftr-320	1204	3	time	time	NOUN
ftr-320	1204	4	of	of	ADP
ftr-320	1204	5	the	the	DET
ftr-320	1204	6	gift	gift	NOUN
ftr-320	1204	7	the	the	DET
ftr-320	1204	8	donor	donor	NOUN
ftr-320	1204	9	must	must	AUX
ftr-320	1204	10	agree	agree	VERB
ftr-320	1204	11	that	that	SCONJ
ftr-320	1204	12	the	the	DET
ftr-320	1204	13	donation	donation	NOUN
ftr-320	1204	14	of	of	ADP
ftr-320	1204	15	the	the	DET
ftr-320	1204	16	[	[	X
ftr-320	1204	17	easement	easement	NOUN
ftr-320	1204	18	]	]	PUNCT
ftr-320	1204	19	gives	give	VERB
ftr-320	1204	20	rise	rise	NOUN
ftr-320	1204	21	to	to	ADP
ftr-320	1204	22	a	a	DET
ftr-320	1204	23	property	property	NOUN
ftr-320	1204	24	right	right	NOUN
ftr-320	1204	25	,	,	PUNCT
ftr-320	1204	26	immediately	immediately	ADV
ftr-320	1204	27	vested	vest	VERB
ftr-320	1204	28	in	in	ADP
ftr-320	1204	29	the	the	DET
ftr-320	1204	30	donee	donee	NOUN
ftr-320	1204	31	organization‖	organization‖	PROPN
ftr-320	1204	32	)	)	PUNCT
ftr-320	1204	33	.	.	PUNCT
ftr-320	1205	1	180	180	NUM
ftr-320	1205	2	.	.	PUNCT
ftr-320	1206	1	i	i	PRON
ftr-320	1206	2	d.	d.	PROPN
ftr-320	1206	3	181	181	NUM
ftr-320	1206	4	.	.	PUNCT
ftr-320	1206	5	brief	brief	ADJ
ftr-320	1206	6	for	for	ADP
ftr-320	1206	7	the	the	DET
ftr-320	1206	8	national	national	PROPN
ftr-320	1206	9	trust	trust	NOUN
ftr-320	1206	10	for	for	ADP
ftr-320	1206	11	historic	historic	ADJ
ftr-320	1206	12	preservation	preservation	NOUN
ftr-320	1206	13	as	as	ADP
ftr-320	1206	14	amicus	amicus	NOUN
ftr-320	1206	15	curiae	curiae	NOUN
ftr-320	1206	16	supporting	support	VERB
ftr-320	1206	17	petitioners	petitioner	NOUN
ftr-320	1206	18	,	,	PUNCT
ftr-320	1206	19	kaufman	kaufman	PROPN
ftr-320	1206	20	iii	iii	PROPN
ftr-320	1206	21	,	,	PUNCT
ftr-320	1206	22	687	687	NUM
ftr-320	1206	23	f.3d	f.3d	NUM
ftr-320	1206	24	21	21	NUM
ftr-320	1206	25	(	(	PUNCT
ftr-320	1206	26	1st	1st	ADJ
ftr-320	1206	27	cir	cir	NOUN
ftr-320	1206	28	.	.	PROPN
ftr-320	1206	29	2012	2012	NUM
ftr-320	1206	30	)	)	PUNCT
ftr-320	1206	31	(	(	PUNCT
ftr-320	1206	32	no	no	INTJ
ftr-320	1206	33	.	.	NOUN
ftr-320	1206	34	15997	15997	NUM
ftr-320	1206	35	-	-	SYM
ftr-320	1206	36	09	09	NUM
ftr-320	1206	37	)	)	PUNCT
ftr-320	1207	1	[	[	X
ftr-320	1207	2	hereinafter	hereinafter	NOUN
ftr-320	1207	3	nthp	nthp	PROPN
ftr-320	1207	4	brief	brief	PROPN
ftr-320	1207	5	,	,	PUNCT
ftr-320	1207	6	kaufman	kaufman	PROPN
ftr-320	1207	7	iii	iii	PROPN
ftr-320	1207	8	]	]	X
ftr-320	1207	9	.	.	PUNCT
ftr-320	1208	1	182	182	NUM
ftr-320	1208	2	.	.	PUNCT
ftr-320	1209	1	i	i	PRON
ftr-320	1209	2	d.	d.	PROPN
ftr-320	1209	3	at	at	ADP
ftr-320	1209	4	6–7	6–7	NUM
ftr-320	1209	5	.	.	PROPN
ftr-320	1209	6	183	183	NUM
ftr-320	1209	7	.	.	PUNCT
ftr-320	1210	1	see	see	VERB
ftr-320	1210	2	diehl	diehl	PROPN
ftr-320	1210	3	,	,	PUNCT
ftr-320	1210	4	1988	1988	NUM
ftr-320	1210	5	conservation	conservation	NOUN
ftr-320	1210	6	easement	easement	NOUN
ftr-320	1210	7	handbook	handbook	NOUN
ftr-320	1210	8	,	,	PUNCT
ftr-320	1210	9	supra	supra	PROPN
ftr-320	1210	10	note	note	PROPN
ftr-320	1210	11	53	53	NUM
ftr-320	1210	12	,	,	PUNCT
ftr-320	1210	13	at	at	ADP
ftr-320	1210	14	207	207	NUM
ftr-320	1210	15	.	.	PUNCT
ftr-320	1211	1	2012	2012	NUM
ftr-320	1211	2	]	]	PUNCT
ftr-320	1211	3	tax	tax	NOUN
ftr-320	1211	4	-	-	PUNCT
ftr-320	1211	5	deductible	deductible	ADJ
ftr-320	1211	6	conservation	conservation	NOUN
ftr-320	1211	7	easements	easement	NOUN
ftr-320	1211	8	275	275	NUM
ftr-320	1211	9	tax	tax	NOUN
ftr-320	1211	10	law	law	NOUN
ftr-320	1211	11	requirements	requirement	NOUN
ftr-320	1211	12	.	.	PUNCT
ftr-320	1212	1	184	184	NUM
ftr-320	1212	2	accordingly	accordingly	ADV
ftr-320	1212	3	,	,	PUNCT
ftr-320	1212	4	the	the	DET
ftr-320	1212	5	historic	historic	ADJ
ftr-320	1212	6	preservation	preservation	NOUN
ftr-320	1212	7	organizations	organization	NOUN
ftr-320	1212	8	arguably	arguably	ADV
ftr-320	1212	9	should	should	AUX
ftr-320	1212	10	have	have	AUX
ftr-320	1212	11	worked	work	VERB
ftr-320	1212	12	with	with	ADP
ftr-320	1212	13	a	a	DET
ftr-320	1212	14	taxpayer	taxpayer	NOUN
ftr-320	1212	15	to	to	PART
ftr-320	1212	16	request	request	VERB
ftr-320	1212	17	a	a	DET
ftr-320	1212	18	private	private	ADJ
ftr-320	1212	19	letter	letter	NOUN
ftr-320	1212	20	ruling	ruling	NOUN
ftr-320	1212	21	or	or	CCONJ
ftr-320	1212	22	other	other	ADJ
ftr-320	1212	23	guidance	guidance	NOUN
ftr-320	1212	24	from	from	ADP
ftr-320	1212	25	the	the	DET
ftr-320	1212	26	irs	irs	PROPN
ftr-320	1212	27	before	before	ADP
ftr-320	1212	28	endorsing	endorse	VERB
ftr-320	1212	29	the	the	DET
ftr-320	1212	30	use	use	NOUN
ftr-320	1212	31	of	of	ADP
ftr-320	1212	32	an	an	DET
ftr-320	1212	33	untested	untested	ADJ
ftr-320	1212	34	and	and	CCONJ
ftr-320	1212	35	potentially	potentially	ADV
ftr-320	1212	36	noncompliant	noncompliant	ADJ
ftr-320	1212	37	subordination	subordination	NOUN
ftr-320	1212	38	agreement	agreement	NOUN
ftr-320	1212	39	in	in	ADP
ftr-320	1212	40	thousands	thousand	NOUN
ftr-320	1212	41	of	of	ADP
ftr-320	1212	42	donation	donation	NOUN
ftr-320	1212	43	transactions	transaction	NOUN
ftr-320	1212	44	.	.	PUNCT
ftr-320	1213	1	185	185	NUM
ftr-320	1213	2	the	the	DET
ftr-320	1213	3	nthp	nthp	PROPN
ftr-320	1213	4	also	also	ADV
ftr-320	1213	5	asserted	assert	VERB
ftr-320	1213	6	that	that	SCONJ
ftr-320	1213	7	the	the	DET
ftr-320	1213	8	tax	tax	NOUN
ftr-320	1213	9	court‘s	court‘s	PROPN
ftr-320	1213	10	ruling	rule	VERB
ftr-320	1213	11	in	in	ADP
ftr-320	1213	12	kaufman	kaufman	PROPN
ftr-320	1213	13	ii	ii	PROPN
ftr-320	1213	14	,	,	PUNCT
ftr-320	1213	15	if	if	SCONJ
ftr-320	1213	16	affirmed	affirm	VERB
ftr-320	1213	17	,	,	PUNCT
ftr-320	1213	18	would	would	AUX
ftr-320	1213	19	―halt	―halt	ADP
ftr-320	1213	20	the	the	DET
ftr-320	1213	21	voluntary	voluntary	ADJ
ftr-320	1213	22	donation	donation	NOUN
ftr-320	1213	23	of	of	ADP
ftr-320	1213	24	conservation	conservation	NOUN
ftr-320	1213	25	easements	easement	NOUN
ftr-320	1213	26	involving	involve	VERB
ftr-320	1213	27	mortgaged	mortgage	VERB
ftr-320	1213	28	properties.‖	properties.‖	NOUN
ftr-320	1213	29	186	186	NUM
ftr-320	1213	30	whether	whether	SCONJ
ftr-320	1213	31	that	that	DET
ftr-320	1213	32	assertion	assertion	NOUN
ftr-320	1213	33	is	be	AUX
ftr-320	1213	34	accurate	accurate	ADJ
ftr-320	1213	35	with	with	ADP
ftr-320	1213	36	regard	regard	NOUN
ftr-320	1213	37	to	to	ADP
ftr-320	1213	38	façade	façade	NOUN
ftr-320	1213	39	easement	easement	ADJ
ftr-320	1213	40	donations	donation	NOUN
ftr-320	1213	41	is	be	AUX
ftr-320	1213	42	unclear	unclear	ADJ
ftr-320	1213	43	.	.	PUNCT
ftr-320	1214	1	187	187	NUM
ftr-320	1214	2	that	that	DET
ftr-320	1214	3	assertion	assertion	NOUN
ftr-320	1214	4	is	be	AUX
ftr-320	1214	5	not	not	PART
ftr-320	1214	6	accurate	accurate	ADJ
ftr-320	1214	7	with	with	ADP
ftr-320	1214	8	regard	regard	NOUN
ftr-320	1214	9	to	to	ADP
ftr-320	1214	10	the	the	DET
ftr-320	1214	11	donation	donation	NOUN
ftr-320	1214	12	of	of	ADP
ftr-320	1214	13	conservation	conservation	NOUN
ftr-320	1214	14	easements	easement	NOUN
ftr-320	1214	15	encumbering	encumber	VERB
ftr-320	1214	16	land	land	NOUN
ftr-320	1214	17	.	.	PUNCT
ftr-320	1215	1	donors	donor	NOUN
ftr-320	1215	2	to	to	ADP
ftr-320	1215	3	organizations	organization	NOUN
ftr-320	1215	4	accepting	accept	VERB
ftr-320	1215	5	large	large	ADJ
ftr-320	1215	6	numbers	number	NOUN
ftr-320	1215	7	of	of	ADP
ftr-320	1215	8	such	such	ADJ
ftr-320	1215	9	conservation	conservation	NOUN
ftr-320	1215	10	easements	easement	NOUN
ftr-320	1215	11	have	have	AUX
ftr-320	1215	12	been	be	AUX
ftr-320	1215	13	able	able	ADJ
ftr-320	1215	14	to	to	PART
ftr-320	1215	15	secure	secure	VERB
ftr-320	1215	16	―full‖	―full‖	PROPN
ftr-320	1215	17	subordination	subordination	NOUN
ftr-320	1215	18	agreements	agreement	NOUN
ftr-320	1215	19	from	from	ADP
ftr-320	1215	20	lenders	lender	NOUN
ftr-320	1215	21	,	,	PUNCT
ftr-320	1215	22	in	in	ADP
ftr-320	1215	23	which	which	PRON
ftr-320	1215	24	the	the	DET
ftr-320	1215	25	lenders	lender	NOUN
ftr-320	1215	26	agree	agree	VERB
ftr-320	1215	27	to	to	PART
ftr-320	1215	28	subordinate	subordinate	VERB
ftr-320	1215	29	their	their	PRON
ftr-320	1215	30	rights	right	NOUN
ftr-320	1215	31	to	to	ADP
ftr-320	1215	32	all	all	PRON
ftr-320	1215	33	of	of	ADP
ftr-320	1215	34	the	the	DET
ftr-320	1215	35	rights	right	NOUN
ftr-320	1215	36	of	of	ADP
ftr-320	1215	37	the	the	DET
ftr-320	1215	38	holder	holder	NOUN
ftr-320	1215	39	under	under	ADP
ftr-320	1215	40	a	a	DET
ftr-320	1215	41	conservation	conservation	NOUN
ftr-320	1215	42	easement	easement	NOUN
ftr-320	1215	43	,	,	PUNCT
ftr-320	1215	44	including	include	VERB
ftr-320	1215	45	,	,	PUNCT
ftr-320	1215	46	implicitly	implicitly	ADV
ftr-320	1215	47	,	,	PUNCT
ftr-320	1215	48	the	the	DET
ftr-320	1215	49	holder‘s	holder‘s	ADJ
ftr-320	1215	50	right	right	NOUN
ftr-320	1215	51	to	to	PART
ftr-320	1215	52	receive	receive	VERB
ftr-320	1215	53	its	its	PRON
ftr-320	1215	54	minimum	minimum	ADJ
ftr-320	1215	55	percentage	percentage	NOUN
ftr-320	1215	56	share	share	NOUN
ftr-320	1215	57	of	of	ADP
ftr-320	1215	58	proceeds	proceed	NOUN
ftr-320	1215	59	following	follow	VERB
ftr-320	1215	60	extinguishment	extinguishment	NOUN
ftr-320	1215	61	.	.	PUNCT
ftr-320	1216	1	188	188	NUM
ftr-320	1216	2	in	in	ADP
ftr-320	1216	3	addition	addition	NOUN
ftr-320	1216	4	,	,	PUNCT
ftr-320	1216	5	the	the	DET
ftr-320	1216	6	land	land	NOUN
ftr-320	1216	7	trust	trust	PROPN
ftr-320	1216	8	alliance	alliance	NOUN
ftr-320	1216	9	is	be	AUX
ftr-320	1216	10	advising	advise	VERB
ftr-320	1216	11	donors	donor	NOUN
ftr-320	1216	12	to	to	ADP
ftr-320	1216	13	184	184	NUM
ftr-320	1216	14	.	.	PUNCT
ftr-320	1217	1	see	see	VERB
ftr-320	1217	2	byers	byer	NOUN
ftr-320	1217	3	,	,	PUNCT
ftr-320	1217	4	2005	2005	NUM
ftr-320	1217	5	conservation	conservation	NOUN
ftr-320	1217	6	easement	easement	NOUN
ftr-320	1217	7	handbook	handbook	NOUN
ftr-320	1217	8	,	,	PUNCT
ftr-320	1217	9	supra	supra	PROPN
ftr-320	1217	10	note	note	PROPN
ftr-320	1217	11	53	53	NUM
ftr-320	1217	12	,	,	PUNCT
ftr-320	1217	13	at	at	ADP
ftr-320	1217	14	456	456	NUM
ftr-320	1217	15	(	(	PUNCT
ftr-320	1217	16	explaining	explain	VERB
ftr-320	1217	17	that	that	SCONJ
ftr-320	1217	18	,	,	PUNCT
ftr-320	1217	19	although	although	SCONJ
ftr-320	1217	20	some	some	DET
ftr-320	1217	21	practitioners	practitioner	NOUN
ftr-320	1217	22	think	think	VERB
ftr-320	1217	23	limited	limited	ADJ
ftr-320	1217	24	subordinations	subordination	NOUN
ftr-320	1217	25	are	be	AUX
ftr-320	1217	26	permissible	permissible	ADJ
ftr-320	1217	27	,	,	PUNCT
ftr-320	1217	28	―[o]thers	―[o]ther	NOUN
ftr-320	1217	29	would	would	AUX
ftr-320	1217	30	argue	argue	VERB
ftr-320	1217	31	,	,	PUNCT
ftr-320	1217	32	at	at	ADP
ftr-320	1217	33	least	least	ADJ
ftr-320	1217	34	with	with	ADP
ftr-320	1217	35	respect	respect	NOUN
ftr-320	1217	36	to	to	ADP
ftr-320	1217	37	extinguishment	extinguishment	NOUN
ftr-320	1217	38	,	,	PUNCT
ftr-320	1217	39	that	that	SCONJ
ftr-320	1217	40	the	the	DET
ftr-320	1217	41	division	division	NOUN
ftr-320	1217	42	-	-	PUNCT
ftr-320	1217	43	of	of	ADP
ftr-320	1217	44	-	-	PUNCT
ftr-320	1217	45	proceeds	proceed	NOUN
ftr-320	1217	46	requirement	requirement	NOUN
ftr-320	1217	47	is	be	AUX
ftr-320	1217	48	what	what	PRON
ftr-320	1217	49	allows	allow	VERB
ftr-320	1217	50	‗the	‗the	DET
ftr-320	1217	51	conservation	conservation	NOUN
ftr-320	1217	52	purpose	purpose	NOUN
ftr-320	1217	53	‘	'	PUNCT
ftr-320	1217	54	of	of	ADP
ftr-320	1217	55	the	the	DET
ftr-320	1217	56	grant	grant	NOUN
ftr-320	1217	57	to	to	PART
ftr-320	1217	58	‗nonetheless	‗nonetheless	AUX
ftr-320	1217	59	be	be	AUX
ftr-320	1217	60	treated	treat	VERB
ftr-320	1217	61	as	as	SCONJ
ftr-320	1217	62	protected	protect	VERB
ftr-320	1217	63	in	in	ADP
ftr-320	1217	64	perpetuity	perpetuity	NOUN
ftr-320	1217	65	‘	'	PUNCT
ftr-320	1217	66	in	in	ADP
ftr-320	1217	67	the	the	DET
ftr-320	1217	68	eyes	eye	NOUN
ftr-320	1217	69	of	of	ADP
ftr-320	1217	70	the	the	DET
ftr-320	1217	71	irs	irs	PROPN
ftr-320	1217	72	,	,	PUNCT
ftr-320	1217	73	and	and	CCONJ
ftr-320	1217	74	a	a	DET
ftr-320	1217	75	lender	lender	NOUN
ftr-320	1217	76	must	must	AUX
ftr-320	1217	77	therefore	therefore	ADV
ftr-320	1217	78	subordinate	subordinate	VERB
ftr-320	1217	79	to	to	ADP
ftr-320	1217	80	it	it	PRON
ftr-320	1217	81	as	as	ADP
ftr-320	1217	82	well‖	well‖	PROPN
ftr-320	1217	83	)	)	PUNCT
ftr-320	1217	84	.	.	PUNCT
ftr-320	1218	1	185	185	NUM
ftr-320	1218	2	.	.	PUNCT
ftr-320	1219	1	see	see	VERB
ftr-320	1219	2	supra	supra	PROPN
ftr-320	1219	3	note	note	PROPN
ftr-320	1219	4	173	173	NUM
ftr-320	1219	5	and	and	CCONJ
ftr-320	1219	6	accompanying	accompany	VERB
ftr-320	1219	7	text	text	NOUN
ftr-320	1219	8	(	(	PUNCT
ftr-320	1219	9	explaining	explain	VERB
ftr-320	1219	10	that	that	SCONJ
ftr-320	1219	11	deductions	deduction	NOUN
ftr-320	1219	12	are	be	AUX
ftr-320	1219	13	a	a	DET
ftr-320	1219	14	matter	matter	NOUN
ftr-320	1219	15	of	of	ADP
ftr-320	1219	16	legislative	legislative	ADJ
ftr-320	1219	17	grace	grace	NOUN
ftr-320	1219	18	and	and	CCONJ
ftr-320	1219	19	the	the	DET
ftr-320	1219	20	burden	burden	NOUN
ftr-320	1219	21	is	be	AUX
ftr-320	1219	22	on	on	ADP
ftr-320	1219	23	the	the	DET
ftr-320	1219	24	taxpayer	taxpayer	NOUN
ftr-320	1219	25	to	to	PART
ftr-320	1219	26	show	show	VERB
ftr-320	1219	27	he	he	PRON
ftr-320	1219	28	has	have	VERB
ftr-320	1219	29	a	a	DET
ftr-320	1219	30	right	right	NOUN
ftr-320	1219	31	to	to	ADP
ftr-320	1219	32	the	the	DET
ftr-320	1219	33	claimed	claim	VERB
ftr-320	1219	34	deduction	deduction	NOUN
ftr-320	1219	35	)	)	PUNCT
ftr-320	1219	36	.	.	PUNCT
ftr-320	1220	1	although	although	SCONJ
ftr-320	1220	2	conservation	conservation	NOUN
ftr-320	1220	3	easement	easement	ADJ
ftr-320	1220	4	donors	donor	NOUN
ftr-320	1220	5	should	should	AUX
ftr-320	1220	6	be	be	AUX
ftr-320	1220	7	and	and	CCONJ
ftr-320	1220	8	often	often	ADV
ftr-320	1220	9	are	be	AUX
ftr-320	1220	10	represented	represent	VERB
ftr-320	1220	11	by	by	ADP
ftr-320	1220	12	their	their	PRON
ftr-320	1220	13	own	own	ADJ
ftr-320	1220	14	legal	legal	ADJ
ftr-320	1220	15	counsel	counsel	NOUN
ftr-320	1220	16	,	,	PUNCT
ftr-320	1220	17	as	as	ADP
ftr-320	1220	18	a	a	DET
ftr-320	1220	19	practical	practical	ADJ
ftr-320	1220	20	matter	matter	NOUN
ftr-320	1220	21	many	many	ADJ
ftr-320	1220	22	rely	rely	VERB
ftr-320	1220	23	in	in	ADP
ftr-320	1220	24	large	large	ADJ
ftr-320	1220	25	part	part	NOUN
ftr-320	1220	26	on	on	ADP
ftr-320	1220	27	the	the	DET
ftr-320	1220	28	donee	donee	NOUN
ftr-320	1220	29	and	and	CCONJ
ftr-320	1220	30	the	the	DET
ftr-320	1220	31	donee‘s	donee‘s	PROPN
ftr-320	1220	32	―template‖	―template‖	PROPN
ftr-320	1220	33	easement	easement	NOUN
ftr-320	1220	34	and	and	CCONJ
ftr-320	1220	35	supporting	support	VERB
ftr-320	1220	36	documents	document	NOUN
ftr-320	1220	37	because	because	SCONJ
ftr-320	1220	38	the	the	DET
ftr-320	1220	39	donee	donee	NOUN
ftr-320	1220	40	is	be	AUX
ftr-320	1220	41	a	a	DET
ftr-320	1220	42	repeat	repeat	NOUN
ftr-320	1220	43	player	player	NOUN
ftr-320	1220	44	.	.	PUNCT
ftr-320	1221	1	186	186	NUM
ftr-320	1221	2	.	.	PUNCT
ftr-320	1221	3	nthp	nthp	PROPN
ftr-320	1221	4	brief	brief	PROPN
ftr-320	1221	5	,	,	PUNCT
ftr-320	1221	6	kaufman	kaufman	PROPN
ftr-320	1221	7	iii	iii	PROPN
ftr-320	1221	8	,	,	PUNCT
ftr-320	1221	9	supra	supra	PROPN
ftr-320	1221	10	note	note	NOUN
ftr-320	1221	11	181	181	NUM
ftr-320	1221	12	,	,	PUNCT
ftr-320	1221	13	at	at	ADP
ftr-320	1221	14	23	23	NUM
ftr-320	1221	15	.	.	PUNCT
ftr-320	1221	16	187	187	NUM
ftr-320	1221	17	.	.	PUNCT
ftr-320	1222	1	see	see	VERB
ftr-320	1222	2	supra	supra	PROPN
ftr-320	1222	3	note	note	PROPN
ftr-320	1222	4	177	177	NUM
ftr-320	1222	5	.	.	PUNCT
ftr-320	1223	1	188	188	NUM
ftr-320	1223	2	.	.	PUNCT
ftr-320	1224	1	for	for	ADP
ftr-320	1224	2	example	example	NOUN
ftr-320	1224	3	,	,	PUNCT
ftr-320	1224	4	the	the	DET
ftr-320	1224	5	virginia	virginia	PROPN
ftr-320	1224	6	outdoors	outdoors	PROPN
ftr-320	1224	7	foundation	foundation	PROPN
ftr-320	1224	8	,	,	PUNCT
ftr-320	1224	9	which	which	PRON
ftr-320	1224	10	holds	hold	VERB
ftr-320	1224	11	most	most	ADJ
ftr-320	1224	12	of	of	ADP
ftr-320	1224	13	the	the	DET
ftr-320	1224	14	easements	easement	NOUN
ftr-320	1224	15	conveyed	convey	VERB
ftr-320	1224	16	in	in	ADP
ftr-320	1224	17	the	the	DET
ftr-320	1224	18	state	state	NOUN
ftr-320	1224	19	of	of	ADP
ftr-320	1224	20	virginia	virginia	PROPN
ftr-320	1224	21	,	,	PUNCT
ftr-320	1224	22	uses	use	VERB
ftr-320	1224	23	a	a	DET
ftr-320	1224	24	template	template	NOUN
ftr-320	1224	25	conservation	conservation	NOUN
ftr-320	1224	26	easement	easement	NOUN
ftr-320	1224	27	that	that	PRON
ftr-320	1224	28	provides	provide	VERB
ftr-320	1224	29	for	for	ADP
ftr-320	1224	30	the	the	DET
ftr-320	1224	31	lender‘s	lender‘s	ADJ
ftr-320	1224	32	subordination	subordination	NOUN
ftr-320	1224	33	of	of	ADP
ftr-320	1224	34	its	its	PRON
ftr-320	1224	35	rights	right	NOUN
ftr-320	1224	36	to	to	ADP
ftr-320	1224	37	all	all	DET
ftr-320	1224	38	the	the	DET
ftr-320	1224	39	rights	right	NOUN
ftr-320	1224	40	of	of	ADP
ftr-320	1224	41	the	the	DET
ftr-320	1224	42	holder	holder	NOUN
ftr-320	1224	43	under	under	ADP
ftr-320	1224	44	the	the	DET
ftr-320	1224	45	easement	easement	NOUN
ftr-320	1224	46	,	,	PUNCT
ftr-320	1224	47	including	include	VERB
ftr-320	1224	48	,	,	PUNCT
ftr-320	1224	49	implicitly	implicitly	ADV
ftr-320	1224	50	,	,	PUNCT
ftr-320	1224	51	the	the	DET
ftr-320	1224	52	holder‘s	holder‘s	ADJ
ftr-320	1224	53	right	right	NOUN
ftr-320	1224	54	to	to	PART
ftr-320	1224	55	proceeds	proceeds	VERB
ftr-320	1224	56	upon	upon	SCONJ
ftr-320	1224	57	extinguishment	extinguishment	NOUN
ftr-320	1224	58	.	.	PUNCT
ftr-320	1225	1	see	see	VERB
ftr-320	1225	2	va	va	PROPN
ftr-320	1225	3	.	.	PUNCT
ftr-320	1226	1	outdoors	outdoor	NOUN
ftr-320	1226	2	found	find	VERB
ftr-320	1226	3	.	.	PUNCT
ftr-320	1227	1	,	,	PUNCT
ftr-320	1227	2	easement	easement	ADJ
ftr-320	1227	3	documents	document	NOUN
ftr-320	1227	4	and	and	CCONJ
ftr-320	1227	5	forms	form	NOUN
ftr-320	1227	6	,	,	PUNCT
ftr-320	1227	7	vof	vof	NOUN
ftr-320	1227	8	easement	easement	NOUN
ftr-320	1227	9	template	template	NOUN
ftr-320	1227	10	,	,	PUNCT
ftr-320	1227	11	18	18	NUM
ftr-320	1227	12	(	(	PUNCT
ftr-320	1227	13	may	may	PROPN
ftr-320	1227	14	10	10	NUM
ftr-320	1227	15	,	,	PUNCT
ftr-320	1227	16	2011	2011	NUM
ftr-320	1227	17	)	)	PUNCT
ftr-320	1227	18	,	,	PUNCT
ftr-320	1227	19	http://www.virginiaoutdoors	http://www.virginiaoutdoor	NOUN
ftr-320	1227	20	foundation.org/vof_land-documents.php	foundation.org/vof_land-documents.php	VERB
ftr-320	1227	21	;	;	PUNCT
ftr-320	1227	22	see	see	VERB
ftr-320	1227	23	also	also	ADV
ftr-320	1227	24	opening	open	VERB
ftr-320	1227	25	brief	brief	NOUN
ftr-320	1227	26	for	for	ADP
ftr-320	1227	27	respondent	respondent	NOUN
ftr-320	1227	28	at	at	ADP
ftr-320	1227	29	61–62	61–62	NUM
ftr-320	1227	30	n.13	n.13	NOUN
ftr-320	1227	31	,	,	PUNCT
ftr-320	1227	32	kaufman	kaufman	PROPN
ftr-320	1227	33	i	i	PROPN
ftr-320	1227	34	,	,	PUNCT
ftr-320	1227	35	134	134	NUM
ftr-320	1227	36	t.c	t.c	PROPN
ftr-320	1227	37	.	.	PROPN
ftr-320	1227	38	182	182	NUM
ftr-320	1227	39	,	,	PUNCT
ftr-320	1227	40	adhered	adhere	VERB
ftr-320	1227	41	to	to	ADP
ftr-320	1227	42	on	on	ADP
ftr-320	1227	43	denial	denial	NOUN
ftr-320	1227	44	of	of	ADP
ftr-320	1227	45	reconsideration	reconsideration	NOUN
ftr-320	1227	46	by	by	ADP
ftr-320	1227	47	,	,	PUNCT
ftr-320	1227	48	136	136	NUM
ftr-320	1227	49	t.c	t.c	PROPN
ftr-320	1227	50	.	.	PROPN
ftr-320	1228	1	294	294	NUM
ftr-320	1228	2	(	(	PUNCT
ftr-320	1228	3	no	no	NOUN
ftr-320	1228	4	.	.	NOUN
ftr-320	1228	5	15997	15997	NUM
ftr-320	1228	6	-	-	SYM
ftr-320	1228	7	09	09	NUM
ftr-320	1228	8	)	)	PUNCT
ftr-320	1228	9	(	(	PUNCT
ftr-320	1228	10	explaining	explain	VERB
ftr-320	1228	11	that	that	SCONJ
ftr-320	1228	12	the	the	DET
ftr-320	1228	13	compact	compact	NOUN
ftr-320	1228	14	of	of	ADP
ftr-320	1228	15	cape	cape	NOUN
ftr-320	1228	16	cod	cod	NOUN
ftr-320	1228	17	conservation	conservation	NOUN
ftr-320	1228	18	trusts	trust	NOUN
ftr-320	1228	19	uses	use	VERB
ftr-320	1228	20	a	a	DET
ftr-320	1228	21	subordination	subordination	NOUN
ftr-320	1228	22	agreement	agreement	NOUN
ftr-320	1228	23	template	template	NOUN
ftr-320	1228	24	in	in	ADP
ftr-320	1228	25	which	which	PRON
ftr-320	1228	26	the	the	DET
ftr-320	1228	27	lender	lender	NOUN
ftr-320	1228	28	―agrees	―agrees	AUX
ftr-320	1228	29	to	to	PART
ftr-320	1228	30	subordinate	subordinate	VERB
ftr-320	1228	31	and	and	CCONJ
ftr-320	1228	32	hold	hold	VERB
ftr-320	1228	33	its	its	PRON
ftr-320	1228	34	mortgage	mortgage	NOUN
ftr-320	1228	35	subject	subject	NOUN
ftr-320	1228	36	to	to	ADP
ftr-320	1228	37	the	the	DET
ftr-320	1228	38	terms	term	NOUN
ftr-320	1228	39	and	and	CCONJ
ftr-320	1228	40	provisions	provision	NOUN
ftr-320	1228	41	of	of	ADP
ftr-320	1228	42	[	[	PUNCT
ftr-320	1228	43	the	the	DET
ftr-320	1228	44	conservation	conservation	NOUN
ftr-320	1228	45	easement	easement	NOUN
ftr-320	1228	46	]	]	PUNCT
ftr-320	1228	47	to	to	ADP
ftr-320	1228	48	the	the	DET
ftr-320	1228	49	same	same	ADJ
ftr-320	1228	50	extent	extent	NOUN
ftr-320	1228	51	as	as	SCONJ
ftr-320	1228	52	if	if	SCONJ
ftr-320	1228	53	said	say	VERB
ftr-320	1228	54	mortgage	mortgage	NOUN
ftr-320	1228	55	had	have	AUX
ftr-320	1228	56	been	be	AUX
ftr-320	1228	57	recorded	record	VERB
ftr-320	1228	58	subsequent	subsequent	ADJ
ftr-320	1228	59	to	to	ADP
ftr-320	1228	60	the	the	DET
ftr-320	1228	61	recording	recording	NOUN
ftr-320	1228	62	of	of	ADP
ftr-320	1228	63	[	[	PUNCT
ftr-320	1228	64	the	the	DET
ftr-320	1228	65	conservation	conservation	NOUN
ftr-320	1228	66	easement]‖	easement]‖	PROPN
ftr-320	1228	67	)	)	PUNCT
ftr-320	1228	68	.	.	PUNCT
ftr-320	1229	1	276	276	NUM
ftr-320	1229	2	florida	florida	PROPN
ftr-320	1229	3	tax	tax	NOUN
ftr-320	1229	4	review	review	NOUN
ftr-320	1229	5	[	[	X
ftr-320	1229	6	vol	vol	NOUN
ftr-320	1229	7	.	.	PUNCT
ftr-320	1230	1	13:5	13:5	NUM
ftr-320	1230	2	continue	continue	VERB
ftr-320	1230	3	to	to	PART
ftr-320	1230	4	obtain	obtain	VERB
ftr-320	1230	5	full	full	ADJ
ftr-320	1230	6	subordination	subordination	NOUN
ftr-320	1230	7	agreements	agreement	NOUN
ftr-320	1230	8	from	from	ADP
ftr-320	1230	9	lenders	lender	NOUN
ftr-320	1230	10	,	,	PUNCT
ftr-320	1230	11	despite	despite	SCONJ
ftr-320	1230	12	the	the	DET
ftr-320	1230	13	first	first	ADJ
ftr-320	1230	14	circuit‘s	circuit‘s	NOUN
ftr-320	1230	15	holding	hold	VERB
ftr-320	1230	16	in	in	ADP
ftr-320	1230	17	kaufman	kaufman	PROPN
ftr-320	1230	18	iii	iii	PROPN
ftr-320	1230	19	.	.	PROPN
ftr-320	1230	20	189	189	NUM
ftr-320	1230	21	although	although	SCONJ
ftr-320	1230	22	the	the	DET
ftr-320	1230	23	façade	façade	NOUN
ftr-320	1230	24	easement	easement	ADJ
ftr-320	1230	25	donors	donor	NOUN
ftr-320	1230	26	,	,	PUNCT
ftr-320	1230	27	the	the	DET
ftr-320	1230	28	historic	historic	ADJ
ftr-320	1230	29	preservation	preservation	NOUN
ftr-320	1230	30	organizations	organization	NOUN
ftr-320	1230	31	,	,	PUNCT
ftr-320	1230	32	and	and	CCONJ
ftr-320	1230	33	the	the	DET
ftr-320	1230	34	irs	irs	PROPN
ftr-320	1230	35	all	all	PRON
ftr-320	1230	36	bear	bear	VERB
ftr-320	1230	37	some	some	DET
ftr-320	1230	38	blame	blame	NOUN
ftr-320	1230	39	in	in	ADP
ftr-320	1230	40	this	this	DET
ftr-320	1230	41	context	context	NOUN
ftr-320	1230	42	,	,	PUNCT
ftr-320	1230	43	the	the	DET
ftr-320	1230	44	first	first	ADJ
ftr-320	1230	45	circuit	circuit	NOUN
ftr-320	1230	46	clearly	clearly	ADV
ftr-320	1230	47	sympathized	sympathize	VERB
ftr-320	1230	48	with	with	ADP
ftr-320	1230	49	the	the	DET
ftr-320	1230	50	predicament	predicament	NOUN
ftr-320	1230	51	in	in	ADP
ftr-320	1230	52	which	which	PRON
ftr-320	1230	53	the	the	DET
ftr-320	1230	54	donors	donor	NOUN
ftr-320	1230	55	and	and	CCONJ
ftr-320	1230	56	historic	historic	ADJ
ftr-320	1230	57	preservation	preservation	NOUN
ftr-320	1230	58	organizations	organization	NOUN
ftr-320	1230	59	found	find	VERB
ftr-320	1230	60	themselves	themselves	PRON
ftr-320	1230	61	following	follow	VERB
ftr-320	1230	62	the	the	DET
ftr-320	1230	63	tax	tax	NOUN
ftr-320	1230	64	court‘s	court‘s	NOUN
ftr-320	1230	65	rulings	ruling	NOUN
ftr-320	1230	66	in	in	ADP
ftr-320	1230	67	kaufman	kaufman	PROPN
ftr-320	1230	68	ii	ii	PROPN
ftr-320	1230	69	.	.	PUNCT
ftr-320	1231	1	the	the	DET
ftr-320	1231	2	first	first	ADJ
ftr-320	1231	3	circuit	circuit	NOUN
ftr-320	1231	4	also	also	ADV
ftr-320	1231	5	objected	object	VERB
ftr-320	1231	6	to	to	ADP
ftr-320	1231	7	the	the	DET
ftr-320	1231	8	irs‘s	irs‘s	NOUN
ftr-320	1231	9	―impromptu	―impromptu	PROPN
ftr-320	1231	10	reading‖	reading‖	ADP
ftr-320	1231	11	of	of	ADP
ftr-320	1231	12	the	the	DET
ftr-320	1231	13	proceeds	proceed	NOUN
ftr-320	1231	14	regulation	regulation	NOUN
ftr-320	1231	15	,	,	PUNCT
ftr-320	1231	16	190	190	NUM
ftr-320	1231	17	which	which	PRON
ftr-320	1231	18	can	can	AUX
ftr-320	1231	19	be	be	AUX
ftr-320	1231	20	viewed	view	VERB
ftr-320	1231	21	as	as	ADP
ftr-320	1231	22	an	an	DET
ftr-320	1231	23	objection	objection	NOUN
ftr-320	1231	24	to	to	ADP
ftr-320	1231	25	the	the	DET
ftr-320	1231	26	irs‘s	irs‘s	NOUN
ftr-320	1231	27	attempt	attempt	NOUN
ftr-320	1231	28	to	to	PART
ftr-320	1231	29	enforce	enforce	VERB
ftr-320	1231	30	its	its	PRON
ftr-320	1231	31	interpretation	interpretation	NOUN
ftr-320	1231	32	of	of	ADP
ftr-320	1231	33	the	the	DET
ftr-320	1231	34	regulation	regulation	NOUN
ftr-320	1231	35	without	without	ADP
ftr-320	1231	36	having	having	AUX
ftr-320	1231	37	provided	provide	VERB
ftr-320	1231	38	taxpayers	taxpayer	NOUN
ftr-320	1231	39	with	with	ADP
ftr-320	1231	40	fair	fair	ADJ
ftr-320	1231	41	warning	warning	NOUN
ftr-320	1231	42	regarding	regard	VERB
ftr-320	1231	43	that	that	DET
ftr-320	1231	44	interpretation	interpretation	NOUN
ftr-320	1231	45	.	.	PUNCT
ftr-320	1232	1	an	an	DET
ftr-320	1232	2	unfortunate	unfortunate	ADJ
ftr-320	1232	3	result	result	NOUN
ftr-320	1232	4	of	of	ADP
ftr-320	1232	5	the	the	DET
ftr-320	1232	6	first	first	ADJ
ftr-320	1232	7	circuit‘s	circuit‘s	NOUN
ftr-320	1232	8	holding	hold	VERB
ftr-320	1232	9	on	on	ADP
ftr-320	1232	10	this	this	DET
ftr-320	1232	11	issue	issue	NOUN
ftr-320	1232	12	may	may	AUX
ftr-320	1232	13	be	be	AUX
ftr-320	1232	14	a	a	DET
ftr-320	1232	15	nationwide	nationwide	ADJ
ftr-320	1232	16	race	race	NOUN
ftr-320	1232	17	to	to	ADP
ftr-320	1232	18	the	the	DET
ftr-320	1232	19	bottom	bottom	NOUN
ftr-320	1232	20	regarding	regard	VERB
ftr-320	1232	21	subordination	subordination	NOUN
ftr-320	1232	22	agreements	agreement	NOUN
ftr-320	1232	23	.	.	PUNCT
ftr-320	1233	1	lenders	lender	NOUN
ftr-320	1233	2	that	that	PRON
ftr-320	1233	3	previously	previously	ADV
ftr-320	1233	4	were	be	AUX
ftr-320	1233	5	willing	willing	ADJ
ftr-320	1233	6	to	to	PART
ftr-320	1233	7	sign	sign	VERB
ftr-320	1233	8	full	full	ADJ
ftr-320	1233	9	subordination	subordination	NOUN
ftr-320	1233	10	agreements	agreement	NOUN
ftr-320	1233	11	are	be	AUX
ftr-320	1233	12	unlikely	unlikely	ADJ
ftr-320	1233	13	to	to	PART
ftr-320	1233	14	agree	agree	VERB
ftr-320	1233	15	to	to	PART
ftr-320	1233	16	continue	continue	VERB
ftr-320	1233	17	to	to	PART
ftr-320	1233	18	do	do	VERB
ftr-320	1233	19	so	so	ADV
ftr-320	1233	20	if	if	SCONJ
ftr-320	1233	21	it	it	PRON
ftr-320	1233	22	is	be	AUX
ftr-320	1233	23	not	not	PART
ftr-320	1233	24	necessary	necessary	ADJ
ftr-320	1233	25	to	to	PART
ftr-320	1233	26	secure	secure	VERB
ftr-320	1233	27	the	the	DET
ftr-320	1233	28	deduction	deduction	NOUN
ftr-320	1233	29	.	.	PUNCT
ftr-320	1234	1	this	this	PRON
ftr-320	1234	2	,	,	PUNCT
ftr-320	1234	3	in	in	ADP
ftr-320	1234	4	turn	turn	NOUN
ftr-320	1234	5	,	,	PUNCT
ftr-320	1234	6	will	will	AUX
ftr-320	1234	7	mean	mean	VERB
ftr-320	1234	8	that	that	SCONJ
ftr-320	1234	9	the	the	DET
ftr-320	1234	10	valuable	valuable	ADJ
ftr-320	1234	11	property	property	NOUN
ftr-320	1234	12	interest	interest	NOUN
ftr-320	1234	13	—	—	PUNCT
ftr-320	1234	14	the	the	DET
ftr-320	1234	15	easement	easement	NOUN
ftr-320	1234	16	—	—	PUNCT
ftr-320	1234	17	that	that	PRON
ftr-320	1234	18	was	be	AUX
ftr-320	1234	19	conveyed	convey	VERB
ftr-320	1234	20	as	as	ADP
ftr-320	1234	21	a	a	DET
ftr-320	1234	22	charitable	charitable	ADJ
ftr-320	1234	23	gift	gift	NOUN
ftr-320	1234	24	to	to	ADP
ftr-320	1234	25	the	the	DET
ftr-320	1234	26	government	government	NOUN
ftr-320	1234	27	or	or	CCONJ
ftr-320	1234	28	nonprofit	nonprofit	ADJ
ftr-320	1234	29	holder	holder	NOUN
ftr-320	1234	30	to	to	PART
ftr-320	1234	31	be	be	AUX
ftr-320	1234	32	held	hold	VERB
ftr-320	1234	33	and	and	CCONJ
ftr-320	1234	34	enforced	enforce	VERB
ftr-320	1234	35	for	for	ADP
ftr-320	1234	36	the	the	DET
ftr-320	1234	37	benefit	benefit	NOUN
ftr-320	1234	38	of	of	ADP
ftr-320	1234	39	the	the	DET
ftr-320	1234	40	public	public	NOUN
ftr-320	1234	41	,	,	PUNCT
ftr-320	1234	42	and	and	CCONJ
ftr-320	1234	43	in	in	ADP
ftr-320	1234	44	which	which	PRON
ftr-320	1234	45	the	the	DET
ftr-320	1234	46	public	public	NOUN
ftr-320	1234	47	heavily	heavily	ADV
ftr-320	1234	48	invested	invest	VERB
ftr-320	1234	49	,	,	PUNCT
ftr-320	1234	50	may	may	AUX
ftr-320	1234	51	incongruously	incongruously	ADV
ftr-320	1234	52	serve	serve	VERB
ftr-320	1234	53	as	as	ADP
ftr-320	1234	54	security	security	NOUN
ftr-320	1234	55	for	for	ADP
ftr-320	1234	56	the	the	DET
ftr-320	1234	57	donor‘s	donor‘s	ADJ
ftr-320	1234	58	debt	debt	NOUN
ftr-320	1234	59	in	in	ADP
ftr-320	1234	60	the	the	DET
ftr-320	1234	61	event	event	NOUN
ftr-320	1234	62	of	of	ADP
ftr-320	1234	63	extinguishment	extinguishment	NOUN
ftr-320	1234	64	.	.	PUNCT
ftr-320	1235	1	thus	thus	ADV
ftr-320	1235	2	,	,	PUNCT
ftr-320	1235	3	donors	donor	NOUN
ftr-320	1235	4	will	will	AUX
ftr-320	1235	5	be	be	AUX
ftr-320	1235	6	poised	poise	VERB
ftr-320	1235	7	to	to	PART
ftr-320	1235	8	obtain	obtain	VERB
ftr-320	1235	9	a	a	DET
ftr-320	1235	10	double	double	ADJ
ftr-320	1235	11	benefit	benefit	NOUN
ftr-320	1235	12	or	or	CCONJ
ftr-320	1235	13	windfall	windfall	NOUN
ftr-320	1235	14	from	from	ADP
ftr-320	1235	15	conservation	conservation	NOUN
ftr-320	1235	16	easement	easement	NOUN
ftr-320	1235	17	donations	donation	NOUN
ftr-320	1235	18	:	:	PUNCT
ftr-320	1235	19	(	(	PUNCT
ftr-320	1235	20	1	1	X
ftr-320	1235	21	)	)	PUNCT
ftr-320	1235	22	a	a	DET
ftr-320	1235	23	sizable	sizable	ADJ
ftr-320	1235	24	charitable	charitable	ADJ
ftr-320	1235	25	income	income	NOUN
ftr-320	1235	26	tax	tax	NOUN
ftr-320	1235	27	deduction	deduction	NOUN
ftr-320	1235	28	upon	upon	SCONJ
ftr-320	1235	29	the	the	DET
ftr-320	1235	30	donation	donation	NOUN
ftr-320	1235	31	plus	plus	CCONJ
ftr-320	1235	32	(	(	PUNCT
ftr-320	1235	33	2	2	X
ftr-320	1235	34	)	)	PUNCT
ftr-320	1235	35	use	use	NOUN
ftr-320	1235	36	of	of	ADP
ftr-320	1235	37	the	the	DET
ftr-320	1235	38	proceeds	proceed	NOUN
ftr-320	1235	39	attributable	attributable	ADJ
ftr-320	1235	40	to	to	ADP
ftr-320	1235	41	the	the	DET
ftr-320	1235	42	easement	easement	NOUN
ftr-320	1235	43	(	(	PUNCT
ftr-320	1235	44	the	the	DET
ftr-320	1235	45	charitable	charitable	ADJ
ftr-320	1235	46	gift	gift	NOUN
ftr-320	1235	47	)	)	PUNCT
ftr-320	1235	48	upon	upon	SCONJ
ftr-320	1235	49	extinguishment	extinguishment	NOUN
ftr-320	1235	50	to	to	PART
ftr-320	1235	51	pay	pay	VERB
ftr-320	1235	52	down	down	ADP
ftr-320	1235	53	the	the	DET
ftr-320	1235	54	donor‘s	donor‘s	ADJ
ftr-320	1235	55	debt	debt	NOUN
ftr-320	1235	56	on	on	ADP
ftr-320	1235	57	the	the	DET
ftr-320	1235	58	subject	subject	ADJ
ftr-320	1235	59	property	property	NOUN
ftr-320	1235	60	instead	instead	ADV
ftr-320	1235	61	of	of	ADP
ftr-320	1235	62	being	be	AUX
ftr-320	1235	63	paid	pay	VERB
ftr-320	1235	64	to	to	ADP
ftr-320	1235	65	the	the	DET
ftr-320	1235	66	holder	holder	NOUN
ftr-320	1235	67	to	to	PART
ftr-320	1235	68	replace	replace	VERB
ftr-320	1235	69	lost	lose	VERB
ftr-320	1235	70	conservation	conservation	NOUN
ftr-320	1235	71	values	value	NOUN
ftr-320	1235	72	.	.	PUNCT
ftr-320	1236	1	in	in	ADP
ftr-320	1236	2	fact	fact	NOUN
ftr-320	1236	3	,	,	PUNCT
ftr-320	1236	4	the	the	DET
ftr-320	1236	5	ability	ability	NOUN
ftr-320	1236	6	to	to	PART
ftr-320	1236	7	―neutralize‖	―neutralize‖	PROPN
ftr-320	1236	8	the	the	DET
ftr-320	1236	9	clause	clause	NOUN
ftr-320	1236	10	included	include	VERB
ftr-320	1236	11	in	in	ADP
ftr-320	1236	12	a	a	DET
ftr-320	1236	13	conservation	conservation	NOUN
ftr-320	1236	14	easement	easement	NOUN
ftr-320	1236	15	deed	deed	NOUN
ftr-320	1236	16	to	to	PART
ftr-320	1236	17	satisfy	satisfy	VERB
ftr-320	1236	18	the	the	DET
ftr-320	1236	19	proceeds	proceed	NOUN
ftr-320	1236	20	requirement	requirement	NOUN
ftr-320	1236	21	in	in	ADP
ftr-320	1236	22	this	this	DET
ftr-320	1236	23	manner	manner	NOUN
ftr-320	1236	24	may	may	AUX
ftr-320	1236	25	encourage	encourage	VERB
ftr-320	1236	26	donors	donor	NOUN
ftr-320	1236	27	to	to	PART
ftr-320	1236	28	obtain	obtain	VERB
ftr-320	1236	29	mortgages	mortgage	NOUN
ftr-320	1236	30	on	on	ADP
ftr-320	1236	31	their	their	PRON
ftr-320	1236	32	properties	property	NOUN
ftr-320	1236	33	before	before	ADP
ftr-320	1236	34	donating	donate	VERB
ftr-320	1236	35	easements	easement	NOUN
ftr-320	1236	36	,	,	PUNCT
ftr-320	1236	37	perhaps	perhaps	ADV
ftr-320	1236	38	even	even	ADV
ftr-320	1236	39	through	through	ADP
ftr-320	1236	40	controlled	control	VERB
ftr-320	1236	41	entities	entity	NOUN
ftr-320	1236	42	where	where	SCONJ
ftr-320	1236	43	the	the	DET
ftr-320	1236	44	sole	sole	ADJ
ftr-320	1236	45	purpose	purpose	NOUN
ftr-320	1236	46	of	of	ADP
ftr-320	1236	47	the	the	DET
ftr-320	1236	48	mortgage	mortgage	NOUN
ftr-320	1236	49	is	be	AUX
ftr-320	1236	50	to	to	PART
ftr-320	1236	51	neutralize	neutralize	VERB
ftr-320	1236	52	the	the	DET
ftr-320	1236	53	proceeds	proceed	NOUN
ftr-320	1236	54	clause	clause	NOUN
ftr-320	1236	55	.	.	PUNCT
ftr-320	1237	1	if	if	SCONJ
ftr-320	1237	2	it	it	PRON
ftr-320	1237	3	truly	truly	ADV
ftr-320	1237	4	is	be	AUX
ftr-320	1237	5	impossible	impossible	ADJ
ftr-320	1237	6	to	to	PART
ftr-320	1237	7	obtain	obtain	VERB
ftr-320	1237	8	full	full	ADJ
ftr-320	1237	9	subordination	subordination	NOUN
ftr-320	1237	10	agreements	agreement	NOUN
ftr-320	1237	11	in	in	ADP
ftr-320	1237	12	the	the	DET
ftr-320	1237	13	façade	façade	NOUN
ftr-320	1237	14	easement	easement	ADJ
ftr-320	1237	15	donation	donation	NOUN
ftr-320	1237	16	context	context	NOUN
ftr-320	1237	17	,	,	PUNCT
ftr-320	1237	18	the	the	DET
ftr-320	1237	19	proper	proper	ADJ
ftr-320	1237	20	solution	solution	NOUN
ftr-320	1237	21	is	be	AUX
ftr-320	1237	22	not	not	PART
ftr-320	1237	23	the	the	DET
ftr-320	1237	24	first	first	ADJ
ftr-320	1237	25	circuit‘s	circuit‘s	NOUN
ftr-320	1237	26	race	race	NOUN
ftr-320	1237	27	to	to	ADP
ftr-320	1237	28	the	the	DET
ftr-320	1237	29	bottom	bottom	ADJ
ftr-320	1237	30	approach	approach	NOUN
ftr-320	1237	31	with	with	ADP
ftr-320	1237	32	regard	regard	NOUN
ftr-320	1237	33	to	to	ADP
ftr-320	1237	34	all	all	DET
ftr-320	1237	35	easement	easement	ADJ
ftr-320	1237	36	donations	donation	NOUN
ftr-320	1237	37	.	.	PUNCT
ftr-320	1238	1	rather	rather	ADV
ftr-320	1238	2	,	,	PUNCT
ftr-320	1238	3	congress	congress	PROPN
ftr-320	1238	4	and	and	CCONJ
ftr-320	1238	5	the	the	DET
ftr-320	1238	6	treasury	treasury	PROPN
ftr-320	1238	7	department	department	NOUN
ftr-320	1238	8	should	should	AUX
ftr-320	1238	9	consider	consider	VERB
ftr-320	1238	10	whether	whether	SCONJ
ftr-320	1238	11	continued	continue	VERB
ftr-320	1238	12	investment	investment	NOUN
ftr-320	1238	13	in	in	ADP
ftr-320	1238	14	façade	façade	NOUN
ftr-320	1238	15	easements	easement	NOUN
ftr-320	1238	16	on	on	ADP
ftr-320	1238	17	properties	property	NOUN
ftr-320	1238	18	subject	subject	ADJ
ftr-320	1238	19	to	to	ADP
ftr-320	1238	20	mortgages	mortgage	NOUN
ftr-320	1238	21	is	be	AUX
ftr-320	1238	22	worth	worth	ADJ
ftr-320	1238	23	the	the	DET
ftr-320	1238	24	risk	risk	NOUN
ftr-320	1238	25	of	of	ADP
ftr-320	1238	26	the	the	DET
ftr-320	1238	27	loss	loss	NOUN
ftr-320	1238	28	of	of	ADP
ftr-320	1238	29	that	that	DET
ftr-320	1238	30	investment	investment	NOUN
ftr-320	1238	31	in	in	ADP
ftr-320	1238	32	the	the	DET
ftr-320	1238	33	event	event	NOUN
ftr-320	1238	34	of	of	ADP
ftr-320	1238	35	extinguishment	extinguishment	NOUN
ftr-320	1238	36	.	.	PUNCT
ftr-320	1239	1	189	189	NUM
ftr-320	1239	2	.	.	PUNCT
ftr-320	1240	1	see	see	VERB
ftr-320	1240	2	land	land	NOUN
ftr-320	1240	3	trust	trust	PROPN
ftr-320	1240	4	alliance	alliance	NOUN
ftr-320	1240	5	,	,	PUNCT
ftr-320	1240	6	irs	irs	PROPN
ftr-320	1240	7	and	and	CCONJ
ftr-320	1240	8	tax	tax	NOUN
ftr-320	1240	9	court	court	NOUN
ftr-320	1240	10	overturned	overturn	VERB
ftr-320	1240	11	again	again	ADV
ftr-320	1240	12	,	,	PUNCT
ftr-320	1240	13	http://www.landtrustalliance.org/conservation/conservation-defense/conservationdefense-news/irs-and-tax-court-overturned-again	http://www.landtrustalliance.org/conservation/conservation-defense/conservationdefense-news/irs-and-tax-court-overturned-again	PROPN
ftr-320	1240	14	(	(	PUNCT
ftr-320	1240	15	last	last	ADV
ftr-320	1240	16	visited	visit	VERB
ftr-320	1240	17	sept	sept	PROPN
ftr-320	1240	18	.	.	PROPN
ftr-320	1240	19	23	23	NUM
ftr-320	1240	20	,	,	PUNCT
ftr-320	1240	21	2012	2012	NUM
ftr-320	1240	22	)	)	PUNCT
ftr-320	1240	23	(	(	PUNCT
ftr-320	1240	24	―donors	―donor	NOUN
ftr-320	1240	25	still	still	ADV
ftr-320	1240	26	must	must	AUX
ftr-320	1240	27	obtain	obtain	VERB
ftr-320	1240	28	a	a	DET
ftr-320	1240	29	lender	lender	NOUN
ftr-320	1240	30	subordination	subordination	NOUN
ftr-320	1240	31	to	to	ADP
ftr-320	1240	32	the	the	DET
ftr-320	1240	33	entire	entire	ADJ
ftr-320	1240	34	conservation	conservation	NOUN
ftr-320	1240	35	easement	easement	NOUN
ftr-320	1240	36	,	,	PUNCT
ftr-320	1240	37	including	include	VERB
ftr-320	1240	38	the	the	DET
ftr-320	1240	39	payment	payment	NOUN
ftr-320	1240	40	on	on	ADP
ftr-320	1240	41	extinguishment	extinguishment	NOUN
ftr-320	1240	42	clause	clause	NOUN
ftr-320	1240	43	,	,	PUNCT
ftr-320	1240	44	and	and	CCONJ
ftr-320	1240	45	record	record	VERB
ftr-320	1240	46	it	it	PRON
ftr-320	1240	47	at	at	ADP
ftr-320	1240	48	the	the	DET
ftr-320	1240	49	same	same	ADJ
ftr-320	1240	50	time	time	NOUN
ftr-320	1240	51	as	as	SCONJ
ftr-320	1240	52	the	the	DET
ftr-320	1240	53	conservation	conservation	NOUN
ftr-320	1240	54	easement	easement	NOUN
ftr-320	1240	55	despite	despite	SCONJ
ftr-320	1240	56	this	this	DET
ftr-320	1240	57	new	new	ADJ
ftr-320	1240	58	ruling.‖	ruling.‖	NOUN
ftr-320	1240	59	)	)	PUNCT
ftr-320	1240	60	(	(	PUNCT
ftr-320	1240	61	emphasis	emphasis	NOUN
ftr-320	1240	62	in	in	ADP
ftr-320	1240	63	original	original	ADJ
ftr-320	1240	64	)	)	PUNCT
ftr-320	1240	65	.	.	PUNCT
ftr-320	1241	1	190	190	NUM
ftr-320	1241	2	.	.	PUNCT
ftr-320	1242	1	kaufman	kaufman	PROPN
ftr-320	1242	2	iii	iii	PROPN
ftr-320	1242	3	,	,	PUNCT
ftr-320	1242	4	687	687	NUM
ftr-320	1242	5	f.3d	f.3d	NUM
ftr-320	1242	6	21	21	NUM
ftr-320	1242	7	,	,	PUNCT
ftr-320	1242	8	27	27	NUM
ftr-320	1242	9	(	(	PUNCT
ftr-320	1242	10	1st	1st	ADJ
ftr-320	1242	11	cir	cir	NOUN
ftr-320	1242	12	.	.	PROPN
ftr-320	1242	13	2012	2012	NUM
ftr-320	1242	14	)	)	PUNCT
ftr-320	1242	15	.	.	PUNCT
ftr-320	1243	1	2012	2012	NUM
ftr-320	1243	2	]	]	PUNCT
ftr-320	1243	3	tax	tax	NOUN
ftr-320	1243	4	-	-	PUNCT
ftr-320	1243	5	deductible	deductible	ADJ
ftr-320	1243	6	conservation	conservation	NOUN
ftr-320	1243	7	easements	easement	NOUN
ftr-320	1243	8	277	277	NUM
ftr-320	1243	9	if	if	SCONJ
ftr-320	1243	10	the	the	DET
ftr-320	1243	11	answer	answer	NOUN
ftr-320	1243	12	to	to	ADP
ftr-320	1243	13	that	that	DET
ftr-320	1243	14	question	question	NOUN
ftr-320	1243	15	is	be	AUX
ftr-320	1243	16	yes	yes	ADV
ftr-320	1243	17	,	,	PUNCT
ftr-320	1243	18	appropriate	appropriate	ADJ
ftr-320	1243	19	rules	rule	NOUN
ftr-320	1243	20	should	should	AUX
ftr-320	1243	21	be	be	AUX
ftr-320	1243	22	developed	develop	VERB
ftr-320	1243	23	to	to	PART
ftr-320	1243	24	minimize	minimize	VERB
ftr-320	1243	25	the	the	DET
ftr-320	1243	26	risk	risk	NOUN
ftr-320	1243	27	.	.	PUNCT
ftr-320	1244	1	for	for	ADP
ftr-320	1244	2	example	example	NOUN
ftr-320	1244	3	,	,	PUNCT
ftr-320	1244	4	the	the	DET
ftr-320	1244	5	regulations	regulation	NOUN
ftr-320	1244	6	could	could	AUX
ftr-320	1244	7	be	be	AUX
ftr-320	1244	8	revised	revise	VERB
ftr-320	1244	9	to	to	PART
ftr-320	1244	10	permit	permit	VERB
ftr-320	1244	11	limited	limited	ADJ
ftr-320	1244	12	subordination	subordination	NOUN
ftr-320	1244	13	agreements	agreement	NOUN
ftr-320	1244	14	,	,	PUNCT
ftr-320	1244	15	but	but	CCONJ
ftr-320	1244	16	only	only	ADV
ftr-320	1244	17	if	if	SCONJ
ftr-320	1244	18	the	the	DET
ftr-320	1244	19	debt	debt	NOUN
ftr-320	1244	20	-	-	PUNCT
ftr-320	1244	21	to	to	ADP
ftr-320	1244	22	-	-	PUNCT
ftr-320	1244	23	equity	equity	NOUN
ftr-320	1244	24	(	(	PUNCT
ftr-320	1244	25	or	or	CCONJ
ftr-320	1244	26	loan	loan	NOUN
ftr-320	1244	27	to	to	ADP
ftr-320	1244	28	value	value	NOUN
ftr-320	1244	29	)	)	PUNCT
ftr-320	1244	30	ratio	ratio	NOUN
ftr-320	1244	31	is	be	AUX
ftr-320	1244	32	sufficiently	sufficiently	ADV
ftr-320	1244	33	low	low	ADJ
ftr-320	1244	34	at	at	ADP
ftr-320	1244	35	the	the	DET
ftr-320	1244	36	time	time	NOUN
ftr-320	1244	37	of	of	ADP
ftr-320	1244	38	the	the	DET
ftr-320	1244	39	donation	donation	NOUN
ftr-320	1244	40	and	and	CCONJ
ftr-320	1244	41	,	,	PUNCT
ftr-320	1244	42	thus	thus	ADV
ftr-320	1244	43	,	,	PUNCT
ftr-320	1244	44	the	the	DET
ftr-320	1244	45	risk	risk	NOUN
ftr-320	1244	46	that	that	SCONJ
ftr-320	1244	47	the	the	DET
ftr-320	1244	48	public	public	NOUN
ftr-320	1244	49	would	would	AUX
ftr-320	1244	50	lose	lose	VERB
ftr-320	1244	51	its	its	PRON
ftr-320	1244	52	investment	investment	NOUN
ftr-320	1244	53	in	in	ADP
ftr-320	1244	54	the	the	DET
ftr-320	1244	55	event	event	NOUN
ftr-320	1244	56	of	of	ADP
ftr-320	1244	57	extinguishment	extinguishment	NOUN
ftr-320	1244	58	is	be	AUX
ftr-320	1244	59	minimal	minimal	ADJ
ftr-320	1244	60	.	.	PUNCT
ftr-320	1245	1	b.	b.	NOUN
ftr-320	1245	2	rights	right	NOUN
ftr-320	1245	3	to	to	PART
ftr-320	1245	4	change	change	VERB
ftr-320	1245	5	or	or	CCONJ
ftr-320	1245	6	abandon	abandon	VERB
ftr-320	1245	7	easements	easement	NOUN
ftr-320	1245	8	the	the	DET
ftr-320	1245	9	first	first	ADJ
ftr-320	1245	10	circuit	circuit	NOUN
ftr-320	1245	11	in	in	ADP
ftr-320	1245	12	kaufman	kaufman	PROPN
ftr-320	1245	13	iii	iii	PROPN
ftr-320	1245	14	also	also	ADV
ftr-320	1245	15	agreed	agree	VERB
ftr-320	1245	16	with	with	ADP
ftr-320	1245	17	the	the	DET
ftr-320	1245	18	d.c	d.c	PROPN
ftr-320	1245	19	.	.	PUNCT
ftr-320	1246	1	circuit‘s	circuit‘s	NOUN
ftr-320	1246	2	holding	hold	VERB
ftr-320	1246	3	in	in	ADP
ftr-320	1246	4	simmons	simmon	NOUN
ftr-320	1246	5	that	that	SCONJ
ftr-320	1246	6	it	it	PRON
ftr-320	1246	7	is	be	AUX
ftr-320	1246	8	permissible	permissible	ADJ
ftr-320	1246	9	for	for	ADP
ftr-320	1246	10	the	the	DET
ftr-320	1246	11	donor	donor	NOUN
ftr-320	1246	12	of	of	ADP
ftr-320	1246	13	a	a	DET
ftr-320	1246	14	tax	tax	NOUN
ftr-320	1246	15	-	-	PUNCT
ftr-320	1246	16	deductible	deductible	ADJ
ftr-320	1246	17	perpetual	perpetual	ADJ
ftr-320	1246	18	conservation	conservation	NOUN
ftr-320	1246	19	easement	easement	NOUN
ftr-320	1246	20	to	to	PART
ftr-320	1246	21	grant	grant	VERB
ftr-320	1246	22	the	the	DET
ftr-320	1246	23	holder	holder	NOUN
ftr-320	1246	24	the	the	DET
ftr-320	1246	25	right	right	NOUN
ftr-320	1246	26	to	to	PART
ftr-320	1246	27	consent	consent	VERB
ftr-320	1246	28	to	to	ADP
ftr-320	1246	29	changes	change	NOUN
ftr-320	1246	30	to	to	ADP
ftr-320	1246	31	or	or	CCONJ
ftr-320	1246	32	abandon	abandon	VERB
ftr-320	1246	33	some	some	PRON
ftr-320	1246	34	or	or	CCONJ
ftr-320	1246	35	all	all	PRON
ftr-320	1246	36	of	of	ADP
ftr-320	1246	37	its	its	PRON
ftr-320	1246	38	rights	right	NOUN
ftr-320	1246	39	under	under	ADP
ftr-320	1246	40	the	the	DET
ftr-320	1246	41	easement	easement	NOUN
ftr-320	1246	42	.	.	PUNCT
ftr-320	1247	1	191	191	NUM
ftr-320	1247	2	the	the	DET
ftr-320	1247	3	first	first	ADJ
ftr-320	1247	4	circuit	circuit	NOUN
ftr-320	1247	5	adopted	adopt	VERB
ftr-320	1247	6	the	the	DET
ftr-320	1247	7	d.c	d.c	PROPN
ftr-320	1247	8	.	.	PUNCT
ftr-320	1248	1	circuit‘s	circuit‘s	NOUN
ftr-320	1248	2	problematic	problematic	ADJ
ftr-320	1248	3	and	and	CCONJ
ftr-320	1248	4	contradictory	contradictory	ADJ
ftr-320	1248	5	explanations	explanation	NOUN
ftr-320	1248	6	for	for	ADP
ftr-320	1248	7	this	this	DET
ftr-320	1248	8	holding	holding	NOUN
ftr-320	1248	9	,	,	PUNCT
ftr-320	1248	10	namely	namely	ADV
ftr-320	1248	11	that	that	SCONJ
ftr-320	1248	12	(	(	PUNCT
ftr-320	1248	13	1	1	NUM
ftr-320	1248	14	)	)	PUNCT
ftr-320	1248	15	―[a]ny	―[a]ny	X
ftr-320	1248	16	donee	donee	PROPN
ftr-320	1248	17	might	might	AUX
ftr-320	1248	18	fail	fail	VERB
ftr-320	1248	19	to	to	PART
ftr-320	1248	20	enforce	enforce	VERB
ftr-320	1248	21	a	a	DET
ftr-320	1248	22	conservation	conservation	NOUN
ftr-320	1248	23	easement	easement	NOUN
ftr-320	1248	24	,	,	PUNCT
ftr-320	1248	25	with	with	ADP
ftr-320	1248	26	or	or	CCONJ
ftr-320	1248	27	without	without	ADP
ftr-320	1248	28	a	a	DET
ftr-320	1248	29	clause	clause	NOUN
ftr-320	1248	30	stating	state	VERB
ftr-320	1248	31	it	it	PRON
ftr-320	1248	32	may	may	AUX
ftr-320	1248	33	consent	consent	VERB
ftr-320	1248	34	to	to	ADP
ftr-320	1248	35	a	a	DET
ftr-320	1248	36	change	change	NOUN
ftr-320	1248	37	or	or	CCONJ
ftr-320	1248	38	abandon	abandon	VERB
ftr-320	1248	39	its	its	PRON
ftr-320	1248	40	rights,‖	rights,‖	PROPN
ftr-320	1248	41	(	(	PUNCT
ftr-320	1248	42	2	2	NUM
ftr-320	1248	43	)	)	PUNCT
ftr-320	1248	44	a	a	DET
ftr-320	1248	45	tax	tax	NOUN
ftr-320	1248	46	-	-	PUNCT
ftr-320	1248	47	exempt	exempt	ADJ
ftr-320	1248	48	holder	holder	NOUN
ftr-320	1248	49	would	would	AUX
ftr-320	1248	50	exercise	exercise	VERB
ftr-320	1248	51	such	such	ADJ
ftr-320	1248	52	rights	right	NOUN
ftr-320	1248	53	―at	―at	NOUN
ftr-320	1248	54	its	its	PRON
ftr-320	1248	55	peril,‖	peril,‖	PROPN
ftr-320	1248	56	but	but	CCONJ
ftr-320	1248	57	(	(	PUNCT
ftr-320	1248	58	3	3	X
ftr-320	1248	59	)	)	PUNCT
ftr-320	1248	60	a	a	DET
ftr-320	1248	61	holder	holder	NOUN
ftr-320	1248	62	needs	need	VERB
ftr-320	1248	63	such	such	ADJ
ftr-320	1248	64	rights	right	NOUN
ftr-320	1248	65	―to	―to	NOUN
ftr-320	1248	66	accommodate	accommodate	ADJ
ftr-320	1248	67	such	such	ADJ
ftr-320	1248	68	change	change	NOUN
ftr-320	1248	69	as	as	SCONJ
ftr-320	1248	70	may	may	AUX
ftr-320	1248	71	become	become	VERB
ftr-320	1248	72	necessary	necessary	ADJ
ftr-320	1248	73	to	to	PART
ftr-320	1248	74	make	make	VERB
ftr-320	1248	75	a	a	DET
ftr-320	1248	76	building	building	NOUN
ftr-320	1248	77	livable	livable	ADJ
ftr-320	1248	78	or	or	CCONJ
ftr-320	1248	79	usable	usable	ADJ
ftr-320	1248	80	for	for	ADP
ftr-320	1248	81	future	future	ADJ
ftr-320	1248	82	generations	generation	NOUN
ftr-320	1248	83	while	while	SCONJ
ftr-320	1248	84	still	still	ADV
ftr-320	1248	85	ensuring	ensure	VERB
ftr-320	1248	86	the	the	DET
ftr-320	1248	87	change	change	NOUN
ftr-320	1248	88	is	be	AUX
ftr-320	1248	89	consistent	consistent	ADJ
ftr-320	1248	90	with	with	ADP
ftr-320	1248	91	the	the	DET
ftr-320	1248	92	conservation	conservation	NOUN
ftr-320	1248	93	purpose	purpose	NOUN
ftr-320	1248	94	of	of	ADP
ftr-320	1248	95	the	the	DET
ftr-320	1248	96	easement.‖	easement.‖	PROPN
ftr-320	1248	97	192	192	NUM
ftr-320	1248	98	there	there	PRON
ftr-320	1248	99	are	be	VERB
ftr-320	1248	100	a	a	DET
ftr-320	1248	101	number	number	NOUN
ftr-320	1248	102	of	of	ADP
ftr-320	1248	103	serious	serious	ADJ
ftr-320	1248	104	problems	problem	NOUN
ftr-320	1248	105	with	with	ADP
ftr-320	1248	106	this	this	DET
ftr-320	1248	107	holding	holding	NOUN
ftr-320	1248	108	and	and	CCONJ
ftr-320	1248	109	the	the	DET
ftr-320	1248	110	contradictory	contradictory	ADJ
ftr-320	1248	111	explanations	explanation	NOUN
ftr-320	1248	112	.	.	PUNCT
ftr-320	1249	1	1	1	X
ftr-320	1249	2	.	.	X
ftr-320	1249	3	noncompliance	noncompliance	NOUN
ftr-320	1249	4	with	with	ADP
ftr-320	1249	5	regulations	regulation	NOUN
ftr-320	1249	6	the	the	DET
ftr-320	1249	7	change	change	NOUN
ftr-320	1249	8	and	and	CCONJ
ftr-320	1249	9	abandonment	abandonment	NOUN
ftr-320	1249	10	language	language	NOUN
ftr-320	1249	11	at	at	ADP
ftr-320	1249	12	issue	issue	NOUN
ftr-320	1249	13	in	in	ADP
ftr-320	1249	14	kaufman	kaufman	PROPN
ftr-320	1249	15	and	and	CCONJ
ftr-320	1249	16	simmons	simmon	NOUN
ftr-320	1249	17	impermissibly	impermissibly	ADV
ftr-320	1249	18	qualifies	qualify	VERB
ftr-320	1249	19	the	the	DET
ftr-320	1249	20	clause	clause	NOUN
ftr-320	1249	21	included	include	VERB
ftr-320	1249	22	in	in	ADP
ftr-320	1249	23	the	the	DET
ftr-320	1249	24	deeds	deed	NOUN
ftr-320	1249	25	to	to	PART
ftr-320	1249	26	comply	comply	VERB
ftr-320	1249	27	with	with	ADP
ftr-320	1249	28	the	the	DET
ftr-320	1249	29	restriction	restriction	NOUN
ftr-320	1249	30	-	-	PUNCT
ftr-320	1249	31	on	on	ADP
ftr-320	1249	32	-	-	PUNCT
ftr-320	1249	33	transfer	transfer	NOUN
ftr-320	1249	34	requirement	requirement	NOUN
ftr-320	1249	35	of	of	ADP
ftr-320	1249	36	regulation	regulation	NOUN
ftr-320	1249	37	section	section	NOUN
ftr-320	1249	38	1.170a14(c)(2	1.170a14(c)(2	NUM
ftr-320	1249	39	):	):	PUNCT
ftr-320	1249	40	grantee	grantee	NOUN
ftr-320	1249	41	covenants	covenant	NOUN
ftr-320	1249	42	and	and	CCONJ
ftr-320	1249	43	agrees	agree	VERB
ftr-320	1249	44	that	that	SCONJ
ftr-320	1249	45	it	it	PRON
ftr-320	1249	46	will	will	AUX
ftr-320	1249	47	not	not	PART
ftr-320	1249	48	transfer	transfer	VERB
ftr-320	1249	49	,	,	PUNCT
ftr-320	1249	50	assign	assign	VERB
ftr-320	1249	51	or	or	CCONJ
ftr-320	1249	52	otherwise	otherwise	ADV
ftr-320	1249	53	convey	convey	VERB
ftr-320	1249	54	its	its	PRON
ftr-320	1249	55	rights	right	NOUN
ftr-320	1249	56	under	under	ADP
ftr-320	1249	57	this	this	DET
ftr-320	1249	58	conservation	conservation	NOUN
ftr-320	1249	59	easement	easement	NOUN
ftr-320	1249	60	except	except	SCONJ
ftr-320	1249	61	to	to	ADP
ftr-320	1249	62	another	another	DET
ftr-320	1249	63	―qualified	―qualifie	VERB
ftr-320	1249	64	organization‖	organization‖	NOUN
ftr-320	1249	65	described	describe	VERB
ftr-320	1249	66	in	in	ADP
ftr-320	1249	67	section	section	NOUN
ftr-320	1249	68	170(h)(3	170(h)(3	NUM
ftr-320	1249	69	)	)	PUNCT
ftr-320	1249	70	of	of	ADP
ftr-320	1249	71	the	the	DET
ftr-320	1249	72	internal	internal	ADJ
ftr-320	1249	73	revenue	revenue	NOUN
ftr-320	1249	74	code	code	NOUN
ftr-320	1249	75	of	of	ADP
ftr-320	1249	76	1986	1986	NUM
ftr-320	1249	77	and	and	CCONJ
ftr-320	1249	78	controlling	control	VERB
ftr-320	1249	79	treasury	treasury	NOUN
ftr-320	1249	80	regulations	regulation	NOUN
ftr-320	1249	81	,	,	PUNCT
ftr-320	1249	82	and	and	CCONJ
ftr-320	1249	83	grantee	grantee	PROPN
ftr-320	1249	84	further	far	ADV
ftr-320	1249	85	agrees	agree	VERB
ftr-320	1249	86	that	that	SCONJ
ftr-320	1249	87	it	it	PRON
ftr-320	1249	88	will	will	AUX
ftr-320	1249	89	not	not	PART
ftr-320	1249	90	transfer	transfer	VERB
ftr-320	1249	91	this	this	DET
ftr-320	1249	92	easement	easement	NOUN
ftr-320	1249	93	unless	unless	SCONJ
ftr-320	1249	94	the	the	DET
ftr-320	1249	95	transferee	transferee	NOUN
ftr-320	1249	96	first	first	ADV
ftr-320	1249	97	agrees	agree	VERB
ftr-320	1249	98	to	to	PART
ftr-320	1249	99	continue	continue	VERB
ftr-320	1249	100	to	to	PART
ftr-320	1249	101	carry	carry	VERB
ftr-320	1249	102	out	out	ADP
ftr-320	1249	103	the	the	DET
ftr-320	1249	104	conservation	conservation	NOUN
ftr-320	1249	105	purposes	purpose	NOUN
ftr-320	1249	106	for	for	ADP
ftr-320	1249	107	which	which	PRON
ftr-320	1249	108	this	this	DET
ftr-320	1249	109	easement	easement	NOUN
ftr-320	1249	110	was	be	AUX
ftr-320	1249	111	created	create	VERB
ftr-320	1249	112	,	,	PUNCT
ftr-320	1249	113	191	191	NUM
ftr-320	1249	114	.	.	PUNCT
ftr-320	1250	1	i	i	PRON
ftr-320	1250	2	d.	d.	PROPN
ftr-320	1250	3	at	at	ADP
ftr-320	1250	4	28	28	NUM
ftr-320	1250	5	.	.	PUNCT
ftr-320	1251	1	for	for	ADP
ftr-320	1251	2	criticism	criticism	NOUN
ftr-320	1251	3	of	of	ADP
ftr-320	1251	4	the	the	DET
ftr-320	1251	5	d.c	d.c	PROPN
ftr-320	1251	6	.	.	PUNCT
ftr-320	1252	1	circuit‘s	circuit‘s	NOUN
ftr-320	1252	2	holding	hold	VERB
ftr-320	1252	3	and	and	CCONJ
ftr-320	1252	4	analysis	analysis	NOUN
ftr-320	1252	5	with	with	ADP
ftr-320	1252	6	respect	respect	NOUN
ftr-320	1252	7	to	to	ADP
ftr-320	1252	8	this	this	DET
ftr-320	1252	9	issue	issue	NOUN
ftr-320	1252	10	in	in	ADP
ftr-320	1252	11	simmons	simmon	NOUN
ftr-320	1252	12	,	,	PUNCT
ftr-320	1252	13	see	see	VERB
ftr-320	1252	14	mclaughlin	mclaughlin	PROPN
ftr-320	1252	15	,	,	PUNCT
ftr-320	1252	16	national	national	ADJ
ftr-320	1252	17	perpetuity	perpetuity	NOUN
ftr-320	1252	18	standards	standard	NOUN
ftr-320	1252	19	,	,	PUNCT
ftr-320	1252	20	part	part	NOUN
ftr-320	1252	21	2	2	NUM
ftr-320	1252	22	,	,	PUNCT
ftr-320	1252	23	supra	supra	ADJ
ftr-320	1252	24	note	note	NOUN
ftr-320	1252	25	5	5	NUM
ftr-320	1252	26	,	,	PUNCT
ftr-320	1252	27	at	at	ADP
ftr-320	1252	28	11–19	11–19	NUM
ftr-320	1252	29	.	.	PUNCT
ftr-320	1253	1	192	192	NUM
ftr-320	1253	2	.	.	PUNCT
ftr-320	1254	1	kaufman	kaufman	PROPN
ftr-320	1254	2	iii	iii	PROPN
ftr-320	1254	3	,	,	PUNCT
ftr-320	1254	4	687	687	NUM
ftr-320	1254	5	f.3d	f.3d	NUM
ftr-320	1254	6	at	at	ADP
ftr-320	1254	7	28	28	NUM
ftr-320	1254	8	.	.	PUNCT
ftr-320	1255	1	278	278	NUM
ftr-320	1255	2	florida	florida	PROPN
ftr-320	1255	3	tax	tax	NOUN
ftr-320	1255	4	review	review	NOUN
ftr-320	1256	1	[	[	X
ftr-320	1256	2	vol	vol	NOUN
ftr-320	1256	3	.	.	PUNCT
ftr-320	1257	1	13:5	13:5	NUM
ftr-320	1257	2	provided	provide	VERB
ftr-320	1257	3	,	,	PUNCT
ftr-320	1257	4	however	however	ADV
ftr-320	1257	5	,	,	PUNCT
ftr-320	1257	6	that	that	SCONJ
ftr-320	1257	7	nothing	nothing	PRON
ftr-320	1257	8	herein	herein	NOUN
ftr-320	1257	9	contained	contain	VERB
ftr-320	1257	10	shall	shall	AUX
ftr-320	1257	11	be	be	AUX
ftr-320	1257	12	construed	construe	VERB
ftr-320	1257	13	to	to	PART
ftr-320	1257	14	limit	limit	VERB
ftr-320	1257	15	the	the	DET
ftr-320	1257	16	grantee	grantee	NOUN
ftr-320	1257	17	’s	’	VERB
ftr-320	1257	18	right	right	NOUN
ftr-320	1257	19	to	to	PART
ftr-320	1257	20	give	give	VERB
ftr-320	1257	21	its	its	PRON
ftr-320	1257	22	consent	consent	NOUN
ftr-320	1257	23	(	(	PUNCT
ftr-320	1257	24	e.g.	e.g.	ADV
ftr-320	1257	25	,	,	PUNCT
ftr-320	1257	26	to	to	PART
ftr-320	1257	27	changes	change	NOUN
ftr-320	1257	28	in	in	ADP
ftr-320	1257	29	a	a	DET
ftr-320	1257	30	façade	façade	NOUN
ftr-320	1257	31	)	)	PUNCT
ftr-320	1257	32	or	or	CCONJ
ftr-320	1257	33	to	to	PART
ftr-320	1257	34	abandon	abandon	VERB
ftr-320	1257	35	some	some	PRON
ftr-320	1257	36	or	or	CCONJ
ftr-320	1257	37	all	all	PRON
ftr-320	1257	38	of	of	ADP
ftr-320	1257	39	its	its	PRON
ftr-320	1257	40	rights	right	NOUN
ftr-320	1257	41	hereunder	hereunder	NOUN
ftr-320	1257	42	.	.	PUNCT
ftr-320	1258	1	193	193	NUM
ftr-320	1259	1	neither	neither	DET
ftr-320	1259	2	circuit	circuit	NOUN
ftr-320	1259	3	court	court	NOUN
ftr-320	1259	4	explained	explain	VERB
ftr-320	1259	5	how	how	SCONJ
ftr-320	1259	6	the	the	DET
ftr-320	1259	7	italicized	italicized	ADJ
ftr-320	1259	8	proviso	proviso	NOUN
ftr-320	1259	9	is	be	AUX
ftr-320	1259	10	consistent	consistent	ADJ
ftr-320	1259	11	with	with	ADP
ftr-320	1259	12	the	the	DET
ftr-320	1259	13	restriction	restriction	NOUN
ftr-320	1259	14	on	on	ADP
ftr-320	1259	15	transfer	transfer	NOUN
ftr-320	1259	16	,	,	PUNCT
ftr-320	1259	17	extinguishment	extinguishment	NOUN
ftr-320	1259	18	,	,	PUNCT
ftr-320	1259	19	or	or	CCONJ
ftr-320	1259	20	proceeds	proceed	VERB
ftr-320	1259	21	regulations	regulation	NOUN
ftr-320	1259	22	,	,	PUNCT
ftr-320	1259	23	given	give	VERB
ftr-320	1259	24	that	that	SCONJ
ftr-320	1259	25	a	a	DET
ftr-320	1259	26	holder	holder	NOUN
ftr-320	1259	27	could	could	AUX
ftr-320	1259	28	transfer	transfer	VERB
ftr-320	1259	29	or	or	CCONJ
ftr-320	1259	30	extinguish	extinguish	VERB
ftr-320	1259	31	an	an	DET
ftr-320	1259	32	easement	easement	NOUN
ftr-320	1259	33	by	by	ADP
ftr-320	1259	34	abandoning	abandon	VERB
ftr-320	1259	35	its	its	PRON
ftr-320	1259	36	rights	right	NOUN
ftr-320	1259	37	thereunder	thereunder	NOUN
ftr-320	1259	38	,	,	PUNCT
ftr-320	1259	39	and	and	CCONJ
ftr-320	1259	40	,	,	PUNCT
ftr-320	1259	41	pursuant	pursuant	ADJ
ftr-320	1259	42	to	to	ADP
ftr-320	1259	43	the	the	DET
ftr-320	1259	44	proviso	proviso	NOUN
ftr-320	1259	45	,	,	PUNCT
ftr-320	1259	46	could	could	AUX
ftr-320	1259	47	do	do	VERB
ftr-320	1259	48	so	so	ADV
ftr-320	1259	49	without	without	ADP
ftr-320	1259	50	complying	comply	VERB
ftr-320	1259	51	with	with	ADP
ftr-320	1259	52	the	the	DET
ftr-320	1259	53	restriction	restriction	NOUN
ftr-320	1259	54	on	on	ADP
ftr-320	1259	55	transfer	transfer	NOUN
ftr-320	1259	56	,	,	PUNCT
ftr-320	1259	57	extinguishment	extinguishment	NOUN
ftr-320	1259	58	,	,	PUNCT
ftr-320	1259	59	or	or	CCONJ
ftr-320	1259	60	proceeds	proceed	VERB
ftr-320	1259	61	requirements	requirement	NOUN
ftr-320	1259	62	.	.	PUNCT
ftr-320	1260	1	194	194	NUM
ftr-320	1260	2	in	in	ADP
ftr-320	1260	3	addition	addition	NOUN
ftr-320	1260	4	,	,	PUNCT
ftr-320	1260	5	even	even	ADV
ftr-320	1260	6	absent	absent	ADJ
ftr-320	1260	7	the	the	DET
ftr-320	1260	8	proviso	proviso	NOUN
ftr-320	1260	9	,	,	PUNCT
ftr-320	1260	10	the	the	DET
ftr-320	1260	11	clause	clause	NOUN
ftr-320	1260	12	fails	fail	VERB
ftr-320	1260	13	to	to	PART
ftr-320	1260	14	state	state	VERB
ftr-320	1260	15	that	that	SCONJ
ftr-320	1260	16	the	the	DET
ftr-320	1260	17	transferee	transferee	NOUN
ftr-320	1260	18	,	,	PUNCT
ftr-320	1260	19	at	at	ADP
ftr-320	1260	20	the	the	DET
ftr-320	1260	21	time	time	NOUN
ftr-320	1260	22	of	of	ADP
ftr-320	1260	23	the	the	DET
ftr-320	1260	24	transfer	transfer	NOUN
ftr-320	1260	25	,	,	PUNCT
ftr-320	1260	26	must	must	AUX
ftr-320	1260	27	qualify	qualify	VERB
ftr-320	1260	28	as	as	ADP
ftr-320	1260	29	an	an	DET
ftr-320	1260	30	―eligible	―eligible	ADJ
ftr-320	1260	31	donee‖	donee‖	PROPN
ftr-320	1260	32	as	as	SCONJ
ftr-320	1260	33	required	require	VERB
ftr-320	1260	34	by	by	ADP
ftr-320	1260	35	regulation	regulation	NOUN
ftr-320	1260	36	section	section	NOUN
ftr-320	1260	37	1.170a-14(c)(2	1.170a-14(c)(2	NUM
ftr-320	1260	38	)	)	PUNCT
ftr-320	1260	39	.	.	PUNCT
ftr-320	1261	1	195	195	NUM
ftr-320	1261	2	moreover	moreover	ADV
ftr-320	1262	1	,	,	PUNCT
ftr-320	1262	2	neither	neither	DET
ftr-320	1262	3	court	court	NOUN
ftr-320	1262	4	acknowledged	acknowledge	VERB
ftr-320	1262	5	that	that	SCONJ
ftr-320	1262	6	a	a	DET
ftr-320	1262	7	holder	holder	NOUN
ftr-320	1262	8	could	could	AUX
ftr-320	1262	9	exercise	exercise	VERB
ftr-320	1262	10	the	the	DET
ftr-320	1262	11	right	right	NOUN
ftr-320	1262	12	to	to	PART
ftr-320	1262	13	consent	consent	VERB
ftr-320	1262	14	to	to	ADP
ftr-320	1262	15	changes	change	NOUN
ftr-320	1262	16	that	that	PRON
ftr-320	1262	17	are	be	AUX
ftr-320	1262	18	not	not	PART
ftr-320	1262	19	consistent	consistent	ADJ
ftr-320	1262	20	with	with	ADP
ftr-320	1262	21	the	the	DET
ftr-320	1262	22	purpose	purpose	NOUN
ftr-320	1262	23	of	of	ADP
ftr-320	1262	24	the	the	DET
ftr-320	1262	25	easement	easement	NOUN
ftr-320	1262	26	in	in	ADP
ftr-320	1262	27	violation	violation	NOUN
ftr-320	1262	28	of	of	ADP
ftr-320	1262	29	the	the	DET
ftr-320	1262	30	requirement	requirement	NOUN
ftr-320	1262	31	that	that	SCONJ
ftr-320	1262	32	the	the	DET
ftr-320	1262	33	conservation	conservation	NOUN
ftr-320	1262	34	purpose	purpose	NOUN
ftr-320	1262	35	of	of	ADP
ftr-320	1262	36	the	the	DET
ftr-320	1262	37	easement	easement	NOUN
ftr-320	1262	38	be	be	AUX
ftr-320	1262	39	protected	protect	VERB
ftr-320	1262	40	in	in	ADP
ftr-320	1262	41	perpetuity	perpetuity	NOUN
ftr-320	1262	42	.	.	PUNCT
ftr-320	1263	1	196	196	NUM
ftr-320	1263	2	2	2	NUM
ftr-320	1263	3	.	.	PUNCT
ftr-320	1263	4	tax	tax	NOUN
ftr-320	1263	5	-	-	PUNCT
ftr-320	1263	6	exempt	exempt	ADJ
ftr-320	1263	7	rules	rule	NOUN
ftr-320	1263	8	do	do	AUX
ftr-320	1263	9	not	not	PART
ftr-320	1263	10	ensure	ensure	VERB
ftr-320	1263	11	protection	protection	NOUN
ftr-320	1263	12	in	in	ADP
ftr-320	1263	13	perpetuity	perpetuity	NOUN
ftr-320	1263	14	the	the	DET
ftr-320	1263	15	first	first	ADJ
ftr-320	1263	16	circuit	circuit	NOUN
ftr-320	1263	17	in	in	ADP
ftr-320	1263	18	kaufman	kaufman	PROPN
ftr-320	1263	19	iii	iii	PROPN
ftr-320	1263	20	stated	state	VERB
ftr-320	1263	21	that	that	SCONJ
ftr-320	1263	22	the	the	DET
ftr-320	1263	23	concern	concern	NOUN
ftr-320	1263	24	posited	posit	VERB
ftr-320	1263	25	by	by	ADP
ftr-320	1263	26	the	the	DET
ftr-320	1263	27	irs	irs	PROPN
ftr-320	1263	28	—	—	PUNCT
ftr-320	1263	29	that	that	SCONJ
ftr-320	1263	30	the	the	DET
ftr-320	1263	31	proviso	proviso	NOUN
ftr-320	1263	32	gives	give	VERB
ftr-320	1263	33	the	the	DET
ftr-320	1263	34	holder	holder	NOUN
ftr-320	1263	35	a	a	DET
ftr-320	1263	36	blank	blank	ADJ
ftr-320	1263	37	check	check	NOUN
ftr-320	1263	38	to	to	PART
ftr-320	1263	39	consent	consent	VERB
ftr-320	1263	40	to	to	ADP
ftr-320	1263	41	changes	change	NOUN
ftr-320	1263	42	or	or	CCONJ
ftr-320	1263	43	abandon	abandon	VERB
ftr-320	1263	44	an	an	DET
ftr-320	1263	45	easement	easement	NOUN
ftr-320	1263	46	—	—	PUNCT
ftr-320	1263	47	can	can	AUX
ftr-320	1263	48	be	be	AUX
ftr-320	1263	49	addressed	address	VERB
ftr-320	1263	50	by	by	ADP
ftr-320	1263	51	―the	―the	DET
ftr-320	1263	52	irs‘s	irs‘s	NOUN
ftr-320	1263	53	own	own	VERB
ftr-320	1263	54	regulations,‖	regulations,‖	PROPN
ftr-320	1263	55	which	which	PRON
ftr-320	1263	56	―require	―require	VERB
ftr-320	1263	57	that	that	DET
ftr-320	1263	58	tax	tax	NOUN
ftr-320	1263	59	-	-	PUNCT
ftr-320	1263	60	exempt	exempt	ADJ
ftr-320	1263	61	organizations	organization	NOUN
ftr-320	1263	62	.	.	PUNCT
ftr-320	1263	63	.	.	PUNCT
ftr-320	1264	1	.	.	PUNCT
ftr-320	1265	1	be	be	AUX
ftr-320	1265	2	operated	operate	VERB
ftr-320	1265	3	193	193	NUM
ftr-320	1265	4	.	.	PUNCT
ftr-320	1266	1	conservation	conservation	NOUN
ftr-320	1266	2	easement	easement	NOUN
ftr-320	1266	3	deed	deed	NOUN
ftr-320	1266	4	of	of	ADP
ftr-320	1266	5	gift	gift	NOUN
ftr-320	1266	6	between	between	ADP
ftr-320	1266	7	dorothy	dorothy	PROPN
ftr-320	1266	8	simmons	simmon	NOUN
ftr-320	1266	9	,	,	PUNCT
ftr-320	1266	10	grantor	grantor	NOUN
ftr-320	1266	11	,	,	PUNCT
ftr-320	1266	12	and	and	CCONJ
ftr-320	1266	13	the	the	DET
ftr-320	1266	14	l‘enfant	l‘enfant	NOUN
ftr-320	1266	15	trust	trust	PROPN
ftr-320	1266	16	,	,	PUNCT
ftr-320	1266	17	grantee	grantee	NOUN
ftr-320	1266	18	3	3	NUM
ftr-320	1266	19	(	(	PUNCT
ftr-320	1266	20	nov	nov	PROPN
ftr-320	1266	21	.	.	PROPN
ftr-320	1266	22	18	18	NUM
ftr-320	1266	23	,	,	PUNCT
ftr-320	1266	24	2003	2003	NUM
ftr-320	1266	25	)	)	PUNCT
ftr-320	1266	26	(	(	PUNCT
ftr-320	1266	27	on	on	ADP
ftr-320	1266	28	file	file	NOUN
ftr-320	1266	29	with	with	ADP
ftr-320	1266	30	author	author	NOUN
ftr-320	1266	31	)	)	PUNCT
ftr-320	1266	32	(	(	PUNCT
ftr-320	1266	33	emphasis	emphasis	NOUN
ftr-320	1266	34	added	add	VERB
ftr-320	1266	35	)	)	PUNCT
ftr-320	1266	36	;	;	PUNCT
ftr-320	1266	37	conservation	conservation	NOUN
ftr-320	1266	38	easement	easement	NOUN
ftr-320	1266	39	deed	deed	NOUN
ftr-320	1266	40	of	of	ADP
ftr-320	1266	41	gift	gift	NOUN
ftr-320	1266	42	between	between	ADP
ftr-320	1266	43	ms	ms	PROPN
ftr-320	1266	44	.	.	PROPN
ftr-320	1266	45	dorothy	dorothy	PROPN
ftr-320	1266	46	simmons	simmons	PROPN
ftr-320	1266	47	,	,	PUNCT
ftr-320	1266	48	grantor	grantor	NOUN
ftr-320	1266	49	,	,	PUNCT
ftr-320	1266	50	and	and	CCONJ
ftr-320	1266	51	the	the	DET
ftr-320	1266	52	l‘enfant	l‘enfant	NOUN
ftr-320	1266	53	trust	trust	PROPN
ftr-320	1266	54	,	,	PUNCT
ftr-320	1266	55	grantee	grantee	NOUN
ftr-320	1266	56	3	3	NUM
ftr-320	1266	57	(	(	PUNCT
ftr-320	1266	58	jan	jan	PROPN
ftr-320	1266	59	.	.	PROPN
ftr-320	1266	60	26	26	NUM
ftr-320	1266	61	,	,	PUNCT
ftr-320	1266	62	2004	2004	NUM
ftr-320	1266	63	)	)	PUNCT
ftr-320	1266	64	(	(	PUNCT
ftr-320	1266	65	on	on	ADP
ftr-320	1266	66	file	file	NOUN
ftr-320	1266	67	with	with	ADP
ftr-320	1266	68	author	author	NOUN
ftr-320	1266	69	)	)	PUNCT
ftr-320	1266	70	(	(	PUNCT
ftr-320	1266	71	emphasis	emphasis	NOUN
ftr-320	1266	72	added	add	VERB
ftr-320	1266	73	)	)	PUNCT
ftr-320	1266	74	.	.	PUNCT
ftr-320	1267	1	see	see	VERB
ftr-320	1267	2	also	also	ADV
ftr-320	1267	3	preservation	preservation	NOUN
ftr-320	1267	4	restriction	restriction	NOUN
ftr-320	1267	5	agreement	agreement	NOUN
ftr-320	1267	6	between	between	ADP
ftr-320	1267	7	lorna	lorna	PROPN
ftr-320	1267	8	e.	e.	PROPN
ftr-320	1267	9	kaufman	kaufman	PROPN
ftr-320	1267	10	,	,	PUNCT
ftr-320	1267	11	grantor	grantor	NOUN
ftr-320	1267	12	,	,	PUNCT
ftr-320	1267	13	and	and	CCONJ
ftr-320	1267	14	the	the	DET
ftr-320	1267	15	national	national	ADJ
ftr-320	1267	16	architectural	architectural	PROPN
ftr-320	1267	17	trust	trust	PROPN
ftr-320	1267	18	,	,	PUNCT
ftr-320	1267	19	inc	inc	PROPN
ftr-320	1267	20	.	.	PROPN
ftr-320	1267	21	,	,	PUNCT
ftr-320	1267	22	grantee	grantee	PROPN
ftr-320	1267	23	4	4	NUM
ftr-320	1267	24	(	(	PUNCT
ftr-320	1267	25	dec	dec	PROPN
ftr-320	1267	26	.	.	PROPN
ftr-320	1267	27	22	22	NUM
ftr-320	1267	28	,	,	PUNCT
ftr-320	1267	29	2003	2003	NUM
ftr-320	1267	30	)	)	PUNCT
ftr-320	1267	31	(	(	PUNCT
ftr-320	1267	32	on	on	ADP
ftr-320	1267	33	file	file	NOUN
ftr-320	1267	34	with	with	ADP
ftr-320	1267	35	author	author	NOUN
ftr-320	1267	36	)	)	PUNCT
ftr-320	1267	37	.	.	PUNCT
ftr-320	1268	1	194	194	NUM
ftr-320	1268	2	.	.	PUNCT
ftr-320	1269	1	in	in	ADP
ftr-320	1269	2	assessing	assess	VERB
ftr-320	1269	3	the	the	DET
ftr-320	1269	4	acceptability	acceptability	NOUN
ftr-320	1269	5	of	of	ADP
ftr-320	1269	6	the	the	DET
ftr-320	1269	7	proviso	proviso	NOUN
ftr-320	1269	8	,	,	PUNCT
ftr-320	1269	9	both	both	DET
ftr-320	1269	10	circuit	circuit	NOUN
ftr-320	1269	11	courts	court	NOUN
ftr-320	1269	12	focused	focus	VERB
ftr-320	1269	13	solely	solely	ADV
ftr-320	1269	14	on	on	ADP
ftr-320	1269	15	the	the	DET
ftr-320	1269	16	general	general	ADJ
ftr-320	1269	17	requirement	requirement	NOUN
ftr-320	1269	18	in	in	ADP
ftr-320	1269	19	regulation	regulation	NOUN
ftr-320	1269	20	section	section	NOUN
ftr-320	1269	21	1.170a-14(g)(1	1.170a-14(g)(1	NUM
ftr-320	1269	22	)	)	PUNCT
ftr-320	1269	23	,	,	PUNCT
ftr-320	1269	24	and	and	CCONJ
ftr-320	1269	25	neither	neither	DET
ftr-320	1269	26	mentioned	mention	VERB
ftr-320	1269	27	regulation	regulation	NOUN
ftr-320	1269	28	section	section	NOUN
ftr-320	1269	29	1.170a-14(c)(2	1.170a-14(c)(2	NUM
ftr-320	1269	30	)	)	PUNCT
ftr-320	1269	31	(	(	PUNCT
ftr-320	1269	32	the	the	DET
ftr-320	1269	33	restriction	restriction	NOUN
ftr-320	1269	34	on	on	ADP
ftr-320	1269	35	transfer	transfer	NOUN
ftr-320	1269	36	regulation	regulation	NOUN
ftr-320	1269	37	)	)	PUNCT
ftr-320	1269	38	or	or	CCONJ
ftr-320	1269	39	regulation	regulation	NOUN
ftr-320	1269	40	section	section	NOUN
ftr-320	1269	41	1.170a-14(g)(6)(i	1.170a-14(g)(6)(i	NUM
ftr-320	1269	42	)	)	PUNCT
ftr-320	1269	43	and	and	CCONJ
ftr-320	1269	44	(	(	PUNCT
ftr-320	1269	45	ii	ii	NOUN
ftr-320	1269	46	)	)	PUNCT
ftr-320	1269	47	(	(	PUNCT
ftr-320	1269	48	the	the	DET
ftr-320	1269	49	extinguishment	extinguishment	NOUN
ftr-320	1269	50	and	and	CCONJ
ftr-320	1269	51	proceeds	proceed	VERB
ftr-320	1269	52	regulations	regulation	NOUN
ftr-320	1269	53	)	)	PUNCT
ftr-320	1269	54	.	.	PUNCT
ftr-320	1270	1	195	195	NUM
ftr-320	1270	2	.	.	PUNCT
ftr-320	1270	3	reg	reg	NOUN
ftr-320	1270	4	.	.	PUNCT
ftr-320	1271	1	§	§	PROPN
ftr-320	1271	2	1.170a-14(c)(2	1.170a-14(c)(2	NUM
ftr-320	1271	3	)	)	PUNCT
ftr-320	1271	4	(	(	PUNCT
ftr-320	1271	5	―subsequent	―subsequent	ADJ
ftr-320	1271	6	transfers	transfer	NOUN
ftr-320	1271	7	must	must	AUX
ftr-320	1271	8	be	be	AUX
ftr-320	1271	9	restricted	restrict	VERB
ftr-320	1271	10	to	to	ADP
ftr-320	1271	11	organizations	organization	NOUN
ftr-320	1271	12	qualifying	qualify	VERB
ftr-320	1271	13	,	,	PUNCT
ftr-320	1271	14	at	at	ADP
ftr-320	1271	15	the	the	DET
ftr-320	1271	16	time	time	NOUN
ftr-320	1271	17	of	of	ADP
ftr-320	1271	18	the	the	DET
ftr-320	1271	19	subsequent	subsequent	ADJ
ftr-320	1271	20	transfer	transfer	NOUN
ftr-320	1271	21	,	,	PUNCT
ftr-320	1271	22	as	as	ADP
ftr-320	1271	23	an	an	DET
ftr-320	1271	24	eligible	eligible	ADJ
ftr-320	1271	25	donee	donee	NOUN
ftr-320	1271	26	under	under	ADP
ftr-320	1271	27	paragraph	paragraph	NOUN
ftr-320	1271	28	(	(	PUNCT
ftr-320	1271	29	c)(1	c)(1	NOUN
ftr-320	1271	30	)	)	PUNCT
ftr-320	1271	31	of	of	ADP
ftr-320	1271	32	this	this	DET
ftr-320	1271	33	section‖	section‖	PROPN
ftr-320	1271	34	)	)	PUNCT
ftr-320	1271	35	.	.	PUNCT
ftr-320	1272	1	an	an	DET
ftr-320	1272	2	―eligible	―eligible	ADJ
ftr-320	1272	3	donee‖	donee‖	PROPN
ftr-320	1272	4	is	be	AUX
ftr-320	1272	5	―a	―a	PROPN
ftr-320	1272	6	qualified	qualified	ADJ
ftr-320	1272	7	organization	organization	NOUN
ftr-320	1273	1	[	[	X
ftr-320	1273	2	that	that	PRON
ftr-320	1273	3	has	have	VERB
ftr-320	1273	4	]	]	PUNCT
ftr-320	1273	5	a	a	DET
ftr-320	1273	6	commitment	commitment	NOUN
ftr-320	1273	7	to	to	PART
ftr-320	1273	8	protect	protect	VERB
ftr-320	1273	9	the	the	DET
ftr-320	1273	10	conservation	conservation	NOUN
ftr-320	1273	11	purposes	purpose	NOUN
ftr-320	1273	12	of	of	ADP
ftr-320	1273	13	the	the	DET
ftr-320	1273	14	donation	donation	NOUN
ftr-320	1273	15	,	,	PUNCT
ftr-320	1273	16	and	and	CCONJ
ftr-320	1273	17	[	[	X
ftr-320	1273	18	has	have	VERB
ftr-320	1273	19	]	]	X
ftr-320	1273	20	the	the	DET
ftr-320	1273	21	resources	resource	NOUN
ftr-320	1273	22	to	to	PART
ftr-320	1273	23	enforce	enforce	VERB
ftr-320	1273	24	the	the	DET
ftr-320	1273	25	restrictions‖	restrictions‖	NOUN
ftr-320	1273	26	as	as	SCONJ
ftr-320	1273	27	specified	specify	VERB
ftr-320	1273	28	in	in	ADP
ftr-320	1273	29	regulation	regulation	NOUN
ftr-320	1273	30	section	section	NOUN
ftr-320	1273	31	1.170a-14(c)(1	1.170a-14(c)(1	NUM
ftr-320	1273	32	)	)	PUNCT
ftr-320	1273	33	.	.	PUNCT
ftr-320	1274	1	196	196	NUM
ftr-320	1274	2	.	.	PUNCT
ftr-320	1274	3	i.r.c	i.r.c	NOUN
ftr-320	1274	4	.	.	PUNCT
ftr-320	1275	1	§	§	PROPN
ftr-320	1275	2	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-320	1275	3	)	)	PUNCT
ftr-320	1275	4	.	.	PUNCT
ftr-320	1276	1	2012	2012	NUM
ftr-320	1276	2	]	]	PUNCT
ftr-320	1276	3	tax	tax	NOUN
ftr-320	1276	4	-	-	PUNCT
ftr-320	1276	5	deductible	deductible	ADJ
ftr-320	1276	6	conservation	conservation	NOUN
ftr-320	1276	7	easements	easement	NOUN
ftr-320	1276	8	279	279	NUM
ftr-320	1276	9	‗exclusively	‗exclusively	ADV
ftr-320	1276	10	‘	'	PUNCT
ftr-320	1276	11	for	for	ADP
ftr-320	1276	12	charitable	charitable	ADJ
ftr-320	1276	13	purposes.‖	purposes.‖	NOUN
ftr-320	1276	14	197	197	NUM
ftr-320	1276	15	however	however	ADV
ftr-320	1276	16	,	,	PUNCT
ftr-320	1276	17	the	the	DET
ftr-320	1276	18	requirement	requirement	NOUN
ftr-320	1276	19	that	that	SCONJ
ftr-320	1276	20	a	a	DET
ftr-320	1276	21	tax	tax	NOUN
ftr-320	1276	22	-	-	PUNCT
ftr-320	1276	23	exempt	exempt	ADJ
ftr-320	1276	24	organization	organization	NOUN
ftr-320	1276	25	operate	operate	VERB
ftr-320	1276	26	exclusively	exclusively	ADV
ftr-320	1276	27	for	for	ADP
ftr-320	1276	28	charitable	charitable	ADJ
ftr-320	1276	29	purposes	purpose	NOUN
ftr-320	1276	30	does	do	AUX
ftr-320	1276	31	not	not	PART
ftr-320	1276	32	ensure	ensure	VERB
ftr-320	1276	33	that	that	SCONJ
ftr-320	1276	34	the	the	DET
ftr-320	1276	35	conservation	conservation	NOUN
ftr-320	1276	36	purposes	purpose	NOUN
ftr-320	1276	37	of	of	ADP
ftr-320	1276	38	tax	tax	NOUN
ftr-320	1276	39	-	-	PUNCT
ftr-320	1276	40	deductible	deductible	ADJ
ftr-320	1276	41	conservation	conservation	NOUN
ftr-320	1276	42	easements	easement	NOUN
ftr-320	1276	43	will	will	AUX
ftr-320	1276	44	be	be	AUX
ftr-320	1276	45	protected	protect	VERB
ftr-320	1276	46	in	in	ADP
ftr-320	1276	47	perpetuity	perpetuity	NOUN
ftr-320	1276	48	as	as	SCONJ
ftr-320	1276	49	required	require	VERB
ftr-320	1276	50	by	by	ADP
ftr-320	1276	51	section	section	NOUN
ftr-320	1276	52	170(h)(5)(a	170(h)(5)(a	NUM
ftr-320	1276	53	)	)	PUNCT
ftr-320	1276	54	and	and	CCONJ
ftr-320	1276	55	the	the	DET
ftr-320	1276	56	regulations	regulation	NOUN
ftr-320	1276	57	.	.	PUNCT
ftr-320	1277	1	first	first	ADV
ftr-320	1277	2	,	,	PUNCT
ftr-320	1277	3	many	many	ADJ
ftr-320	1277	4	state	state	NOUN
ftr-320	1277	5	and	and	CCONJ
ftr-320	1277	6	local	local	ADJ
ftr-320	1277	7	government	government	NOUN
ftr-320	1277	8	entities	entity	NOUN
ftr-320	1277	9	accept	accept	VERB
ftr-320	1277	10	tax	tax	NOUN
ftr-320	1277	11	-	-	PUNCT
ftr-320	1277	12	deductible	deductible	ADJ
ftr-320	1277	13	conservation	conservation	NOUN
ftr-320	1277	14	easement	easement	NOUN
ftr-320	1277	15	donations	donation	NOUN
ftr-320	1277	16	and	and	CCONJ
ftr-320	1277	17	those	those	DET
ftr-320	1277	18	entities	entity	NOUN
ftr-320	1277	19	are	be	AUX
ftr-320	1277	20	not	not	PART
ftr-320	1277	21	subject	subject	ADJ
ftr-320	1277	22	to	to	ADP
ftr-320	1277	23	the	the	DET
ftr-320	1277	24	rules	rule	NOUN
ftr-320	1277	25	governing	govern	VERB
ftr-320	1277	26	tax	tax	NOUN
ftr-320	1277	27	-	-	PUNCT
ftr-320	1277	28	exempt	exempt	ADJ
ftr-320	1277	29	organizations	organization	NOUN
ftr-320	1277	30	—	—	PUNCT
ftr-320	1277	31	a	a	DET
ftr-320	1277	32	fact	fact	NOUN
ftr-320	1277	33	the	the	DET
ftr-320	1277	34	circuit	circuit	NOUN
ftr-320	1277	35	courts	court	NOUN
ftr-320	1277	36	did	do	AUX
ftr-320	1277	37	not	not	PART
ftr-320	1277	38	address	address	VERB
ftr-320	1277	39	.	.	PUNCT
ftr-320	1278	1	thus	thus	ADV
ftr-320	1278	2	,	,	PUNCT
ftr-320	1278	3	counties	county	NOUN
ftr-320	1278	4	,	,	PUNCT
ftr-320	1278	5	cities	city	NOUN
ftr-320	1278	6	,	,	PUNCT
ftr-320	1278	7	towns	town	NOUN
ftr-320	1278	8	,	,	PUNCT
ftr-320	1278	9	community	community	NOUN
ftr-320	1278	10	development	development	NOUN
ftr-320	1278	11	authorities	authority	NOUN
ftr-320	1278	12	,	,	PUNCT
ftr-320	1278	13	and	and	CCONJ
ftr-320	1278	14	other	other	ADJ
ftr-320	1278	15	state	state	NOUN
ftr-320	1278	16	and	and	CCONJ
ftr-320	1278	17	local	local	ADJ
ftr-320	1278	18	government	government	NOUN
ftr-320	1278	19	entities	entity	NOUN
ftr-320	1278	20	granted	grant	VERB
ftr-320	1278	21	unlimited	unlimited	ADJ
ftr-320	1278	22	rights	right	NOUN
ftr-320	1278	23	to	to	PART
ftr-320	1278	24	consent	consent	VERB
ftr-320	1278	25	to	to	ADP
ftr-320	1278	26	changes	change	NOUN
ftr-320	1278	27	or	or	CCONJ
ftr-320	1278	28	abandon	abandon	VERB
ftr-320	1278	29	tax	tax	NOUN
ftr-320	1278	30	-	-	PUNCT
ftr-320	1278	31	deductible	deductible	ADJ
ftr-320	1278	32	conservation	conservation	NOUN
ftr-320	1278	33	easements	easement	NOUN
ftr-320	1278	34	would	would	AUX
ftr-320	1278	35	be	be	AUX
ftr-320	1278	36	free	free	ADJ
ftr-320	1278	37	to	to	PART
ftr-320	1278	38	exercise	exercise	VERB
ftr-320	1278	39	those	those	DET
ftr-320	1278	40	rights	right	NOUN
ftr-320	1278	41	without	without	ADP
ftr-320	1278	42	any	any	DET
ftr-320	1278	43	fear	fear	NOUN
ftr-320	1278	44	of	of	ADP
ftr-320	1278	45	losing	lose	VERB
ftr-320	1278	46	tax	tax	NOUN
ftr-320	1278	47	-	-	PUNCT
ftr-320	1278	48	exempt	exempt	ADJ
ftr-320	1278	49	status	status	NOUN
ftr-320	1278	50	.	.	PUNCT
ftr-320	1279	1	in	in	ADP
ftr-320	1279	2	addition	addition	NOUN
ftr-320	1279	3	,	,	PUNCT
ftr-320	1279	4	while	while	SCONJ
ftr-320	1279	5	a	a	DET
ftr-320	1279	6	nonprofit	nonprofit	ADJ
ftr-320	1279	7	holder	holder	NOUN
ftr-320	1279	8	could	could	AUX
ftr-320	1279	9	lose	lose	VERB
ftr-320	1279	10	its	its	PRON
ftr-320	1279	11	tax	tax	NOUN
ftr-320	1279	12	-	-	PUNCT
ftr-320	1279	13	exempt	exempt	ADJ
ftr-320	1279	14	status	status	NOUN
ftr-320	1279	15	for	for	ADP
ftr-320	1279	16	consenting	consent	VERB
ftr-320	1279	17	to	to	ADP
ftr-320	1279	18	a	a	DET
ftr-320	1279	19	change	change	NOUN
ftr-320	1279	20	or	or	CCONJ
ftr-320	1279	21	abandoning	abandon	VERB
ftr-320	1279	22	a	a	DET
ftr-320	1279	23	conservation	conservation	NOUN
ftr-320	1279	24	easement	easement	NOUN
ftr-320	1279	25	and	and	CCONJ
ftr-320	1279	26	thereby	thereby	ADV
ftr-320	1279	27	conferring	confer	VERB
ftr-320	1279	28	an	an	DET
ftr-320	1279	29	impermissible	impermissible	ADJ
ftr-320	1279	30	private	private	ADJ
ftr-320	1279	31	benefit	benefit	NOUN
ftr-320	1279	32	on	on	ADP
ftr-320	1279	33	the	the	DET
ftr-320	1279	34	property	property	NOUN
ftr-320	1279	35	owner	owner	NOUN
ftr-320	1279	36	,	,	PUNCT
ftr-320	1279	37	it	it	PRON
ftr-320	1279	38	is	be	AUX
ftr-320	1279	39	not	not	PART
ftr-320	1279	40	clear	clear	ADJ
ftr-320	1279	41	that	that	SCONJ
ftr-320	1279	42	such	such	DET
ftr-320	1279	43	a	a	DET
ftr-320	1279	44	holder	holder	NOUN
ftr-320	1279	45	would	would	AUX
ftr-320	1279	46	risk	risk	VERB
ftr-320	1279	47	losing	lose	VERB
ftr-320	1279	48	its	its	PRON
ftr-320	1279	49	tax	tax	NOUN
ftr-320	1279	50	-	-	PUNCT
ftr-320	1279	51	exempt	exempt	ADJ
ftr-320	1279	52	status	status	NOUN
ftr-320	1279	53	for	for	ADP
ftr-320	1279	54	agreeing	agree	VERB
ftr-320	1279	55	to	to	PART
ftr-320	1279	56	change	change	VERB
ftr-320	1279	57	or	or	CCONJ
ftr-320	1279	58	abandon	abandon	VERB
ftr-320	1279	59	(	(	PUNCT
ftr-320	1279	60	i.e.	i.e.	X
ftr-320	1279	61	,	,	PUNCT
ftr-320	1279	62	extinguish	extinguish	NOUN
ftr-320	1279	63	)	)	PUNCT
ftr-320	1279	64	an	an	DET
ftr-320	1279	65	easement	easement	NOUN
ftr-320	1279	66	,	,	PUNCT
ftr-320	1279	67	in	in	ADP
ftr-320	1279	68	whole	whole	ADJ
ftr-320	1279	69	or	or	CCONJ
ftr-320	1279	70	in	in	ADP
ftr-320	1279	71	part	part	NOUN
ftr-320	1279	72	,	,	PUNCT
ftr-320	1279	73	provided	provide	VERB
ftr-320	1279	74	it	it	PRON
ftr-320	1279	75	received	receive	VERB
ftr-320	1279	76	adequate	adequate	ADJ
ftr-320	1279	77	compensation	compensation	NOUN
ftr-320	1279	78	and	and	CCONJ
ftr-320	1279	79	used	use	VERB
ftr-320	1279	80	that	that	DET
ftr-320	1279	81	compensation	compensation	NOUN
ftr-320	1279	82	consistent	consistent	ADJ
ftr-320	1279	83	with	with	ADP
ftr-320	1279	84	its	its	PRON
ftr-320	1279	85	general	general	ADJ
ftr-320	1279	86	charitable	charitable	ADJ
ftr-320	1279	87	mission	mission	NOUN
ftr-320	1279	88	.	.	PUNCT
ftr-320	1280	1	the	the	DET
ftr-320	1280	2	requirement	requirement	NOUN
ftr-320	1280	3	that	that	SCONJ
ftr-320	1280	4	a	a	DET
ftr-320	1280	5	taxexempt	taxexempt	ADJ
ftr-320	1280	6	organization	organization	NOUN
ftr-320	1280	7	operate	operate	VERB
ftr-320	1280	8	exclusively	exclusively	ADV
ftr-320	1280	9	for	for	ADP
ftr-320	1280	10	charitable	charitable	ADJ
ftr-320	1280	11	purposes	purpose	NOUN
ftr-320	1280	12	means	mean	VERB
ftr-320	1280	13	the	the	DET
ftr-320	1280	14	organization	organization	NOUN
ftr-320	1280	15	must	must	AUX
ftr-320	1280	16	engage	engage	VERB
ftr-320	1280	17	primarily	primarily	ADV
ftr-320	1280	18	in	in	ADP
ftr-320	1280	19	activities	activity	NOUN
ftr-320	1280	20	that	that	PRON
ftr-320	1280	21	accomplish	accomplish	VERB
ftr-320	1280	22	one	one	NUM
ftr-320	1280	23	or	or	CCONJ
ftr-320	1280	24	more	more	ADJ
ftr-320	1280	25	of	of	ADP
ftr-320	1280	26	the	the	DET
ftr-320	1280	27	exempt	exempt	ADJ
ftr-320	1280	28	purposes	purpose	NOUN
ftr-320	1280	29	specified	specify	VERB
ftr-320	1280	30	in	in	ADP
ftr-320	1280	31	section	section	NOUN
ftr-320	1280	32	501(c)(3	501(c)(3	NOUN
ftr-320	1280	33	)	)	PUNCT
ftr-320	1280	34	and	and	CCONJ
ftr-320	1280	35	not	not	PART
ftr-320	1280	36	confer	confer	VERB
ftr-320	1280	37	impermissible	impermissible	ADJ
ftr-320	1280	38	benefits	benefit	NOUN
ftr-320	1280	39	on	on	ADP
ftr-320	1280	40	private	private	ADJ
ftr-320	1280	41	parties	party	NOUN
ftr-320	1280	42	.	.	PUNCT
ftr-320	1281	1	198	198	NUM
ftr-320	1281	2	that	that	DET
ftr-320	1281	3	requirement	requirement	NOUN
ftr-320	1281	4	is	be	AUX
ftr-320	1281	5	not	not	PART
ftr-320	1281	6	designed	design	VERB
ftr-320	1281	7	to	to	PART
ftr-320	1281	8	ensure	ensure	VERB
ftr-320	1281	9	that	that	SCONJ
ftr-320	1281	10	the	the	DET
ftr-320	1281	11	conservation	conservation	NOUN
ftr-320	1281	12	purposes	purpose	NOUN
ftr-320	1281	13	of	of	ADP
ftr-320	1281	14	tax	tax	NOUN
ftr-320	1281	15	-	-	PUNCT
ftr-320	1281	16	deductible	deductible	ADJ
ftr-320	1281	17	conservation	conservation	NOUN
ftr-320	1281	18	easements	easement	NOUN
ftr-320	1281	19	are	be	AUX
ftr-320	1281	20	protected	protect	VERB
ftr-320	1281	21	in	in	ADP
ftr-320	1281	22	perpetuity	perpetuity	NOUN
ftr-320	1281	23	as	as	SCONJ
ftr-320	1281	24	required	require	VERB
ftr-320	1281	25	by	by	ADP
ftr-320	1281	26	section	section	NOUN
ftr-320	1281	27	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-320	1281	28	)	)	PUNCT
ftr-320	1281	29	.	.	PUNCT
ftr-320	1282	1	accordingly	accordingly	ADV
ftr-320	1282	2	,	,	PUNCT
ftr-320	1282	3	pursuant	pursuant	ADJ
ftr-320	1282	4	to	to	ADP
ftr-320	1282	5	the	the	DET
ftr-320	1282	6	proviso	proviso	NOUN
ftr-320	1282	7	at	at	ADP
ftr-320	1282	8	issue	issue	NOUN
ftr-320	1282	9	in	in	ADP
ftr-320	1282	10	simmons	simmon	NOUN
ftr-320	1282	11	and	and	CCONJ
ftr-320	1282	12	kaufman	kaufman	PROPN
ftr-320	1282	13	,	,	PUNCT
ftr-320	1282	14	a	a	DET
ftr-320	1282	15	nonprofit	nonprofit	ADJ
ftr-320	1282	16	holder	holder	NOUN
ftr-320	1282	17	might	might	AUX
ftr-320	1282	18	be	be	AUX
ftr-320	1282	19	able	able	ADJ
ftr-320	1282	20	to	to	PART
ftr-320	1282	21	agree	agree	VERB
ftr-320	1282	22	to	to	PART
ftr-320	1282	23	release	release	VERB
ftr-320	1282	24	the	the	DET
ftr-320	1282	25	restrictions	restriction	NOUN
ftr-320	1282	26	in	in	ADP
ftr-320	1282	27	or	or	CCONJ
ftr-320	1282	28	abandon	abandon	VERB
ftr-320	1282	29	a	a	DET
ftr-320	1282	30	conservation	conservation	NOUN
ftr-320	1282	31	easement	easement	NOUN
ftr-320	1282	32	,	,	PUNCT
ftr-320	1282	33	in	in	ADP
ftr-320	1282	34	whole	whole	NOUN
ftr-320	1282	35	or	or	CCONJ
ftr-320	1282	36	in	in	ADP
ftr-320	1282	37	part	part	NOUN
ftr-320	1282	38	,	,	PUNCT
ftr-320	1282	39	in	in	ADP
ftr-320	1282	40	exchange	exchange	NOUN
ftr-320	1282	41	for	for	ADP
ftr-320	1282	42	cash	cash	NOUN
ftr-320	1282	43	to	to	PART
ftr-320	1282	44	be	be	AUX
ftr-320	1282	45	added	add	VERB
ftr-320	1282	46	to	to	ADP
ftr-320	1282	47	the	the	DET
ftr-320	1282	48	holder‘s	holder‘s	PROPN
ftr-320	1282	49	general	general	ADJ
ftr-320	1282	50	operating	operating	NOUN
ftr-320	1282	51	funds	fund	NOUN
ftr-320	1282	52	without	without	ADP
ftr-320	1282	53	risking	risk	VERB
ftr-320	1282	54	loss	loss	NOUN
ftr-320	1282	55	of	of	ADP
ftr-320	1282	56	tax	tax	NOUN
ftr-320	1282	57	-	-	PUNCT
ftr-320	1282	58	exempt	exempt	ADJ
ftr-320	1282	59	status	status	NOUN
ftr-320	1282	60	.	.	PUNCT
ftr-320	1283	1	converting	convert	VERB
ftr-320	1283	2	what	what	PRON
ftr-320	1283	3	were	be	AUX
ftr-320	1283	4	supposed	suppose	VERB
ftr-320	1283	5	to	to	PART
ftr-320	1283	6	be	be	AUX
ftr-320	1283	7	perpetual	perpetual	ADJ
ftr-320	1283	8	conservation	conservation	NOUN
ftr-320	1283	9	easements	easement	NOUN
ftr-320	1283	10	to	to	PART
ftr-320	1283	11	cash	cash	VERB
ftr-320	1283	12	could	could	AUX
ftr-320	1283	13	obviously	obviously	ADV
ftr-320	1283	14	prove	prove	VERB
ftr-320	1283	15	very	very	ADV
ftr-320	1283	16	lucrative	lucrative	ADJ
ftr-320	1283	17	for	for	ADP
ftr-320	1283	18	nonprofits	nonprofit	NOUN
ftr-320	1283	19	.	.	PUNCT
ftr-320	1284	1	a	a	DET
ftr-320	1284	2	nonprofit	nonprofit	ADJ
ftr-320	1284	3	holder	holder	NOUN
ftr-320	1284	4	might	might	AUX
ftr-320	1284	5	also	also	ADV
ftr-320	1284	6	be	be	AUX
ftr-320	1284	7	able	able	ADJ
ftr-320	1284	8	to	to	PART
ftr-320	1284	9	agree	agree	VERB
ftr-320	1284	10	to	to	PART
ftr-320	1284	11	abandon	abandon	VERB
ftr-320	1284	12	(	(	PUNCT
ftr-320	1284	13	i.e.	i.e.	X
ftr-320	1284	14	,	,	PUNCT
ftr-320	1284	15	extinguish	extinguish	VERB
ftr-320	1284	16	)	)	PUNCT
ftr-320	1284	17	a	a	DET
ftr-320	1284	18	conservation	conservation	NOUN
ftr-320	1284	19	easement	easement	NOUN
ftr-320	1284	20	in	in	ADP
ftr-320	1284	21	exchange	exchange	NOUN
ftr-320	1284	22	for	for	ADP
ftr-320	1284	23	a	a	DET
ftr-320	1284	24	new	new	ADJ
ftr-320	1284	25	conservation	conservation	NOUN
ftr-320	1284	26	easement	easement	NOUN
ftr-320	1284	27	encumbering	encumber	VERB
ftr-320	1284	28	a	a	DET
ftr-320	1284	29	different	different	ADJ
ftr-320	1284	30	property	property	NOUN
ftr-320	1284	31	(	(	PUNCT
ftr-320	1284	32	i.e.	i.e.	X
ftr-320	1284	33	,	,	PUNCT
ftr-320	1284	34	the	the	DET
ftr-320	1284	35	holder	holder	NOUN
ftr-320	1284	36	could	could	AUX
ftr-320	1284	37	agree	agree	VERB
ftr-320	1284	38	to	to	PART
ftr-320	1284	39	exercise	exercise	VERB
ftr-320	1284	40	its	its	PRON
ftr-320	1284	41	right	right	NOUN
ftr-320	1284	42	to	to	PART
ftr-320	1284	43	abandon	abandon	VERB
ftr-320	1284	44	to	to	PART
ftr-320	1284	45	effectuate	effectuate	VERB
ftr-320	1284	46	a	a	DET
ftr-320	1284	47	―swap‖	―swap‖	NOUN
ftr-320	1284	48	)	)	PUNCT
ftr-320	1284	49	without	without	ADP
ftr-320	1284	50	risking	risk	VERB
ftr-320	1284	51	loss	loss	NOUN
ftr-320	1284	52	of	of	ADP
ftr-320	1284	53	197	197	NUM
ftr-320	1284	54	.	.	PUNCT
ftr-320	1285	1	kaufman	kaufman	PROPN
ftr-320	1285	2	iii	iii	PROPN
ftr-320	1285	3	,	,	PUNCT
ftr-320	1285	4	687	687	NUM
ftr-320	1285	5	f.3d	f.3d	NUM
ftr-320	1285	6	at	at	ADP
ftr-320	1285	7	28	28	NUM
ftr-320	1285	8	.	.	PUNCT
ftr-320	1286	1	198	198	NUM
ftr-320	1286	2	.	.	PUNCT
ftr-320	1287	1	see	see	VERB
ftr-320	1287	2	staff	staff	NOUN
ftr-320	1287	3	of	of	ADP
ftr-320	1287	4	joint	joint	ADJ
ftr-320	1287	5	comm	comm	NOUN
ftr-320	1287	6	.	.	PUNCT
ftr-320	1288	1	on	on	ADP
ftr-320	1288	2	taxation	taxation	NOUN
ftr-320	1288	3	,	,	PUNCT
ftr-320	1288	4	historical	historical	ADJ
ftr-320	1288	5	development	development	NOUN
ftr-320	1288	6	and	and	CCONJ
ftr-320	1288	7	present	present	ADJ
ftr-320	1288	8	law	law	NOUN
ftr-320	1288	9	of	of	ADP
ftr-320	1288	10	the	the	DET
ftr-320	1288	11	fed	fed	PROPN
ftr-320	1288	12	.	.	PUNCT
ftr-320	1289	1	tax	tax	NOUN
ftr-320	1289	2	exemption	exemption	NOUN
ftr-320	1289	3	for	for	ADP
ftr-320	1289	4	charities	charity	NOUN
ftr-320	1289	5	and	and	CCONJ
ftr-320	1289	6	other	other	ADJ
ftr-320	1289	7	taxexempt	taxexempt	ADJ
ftr-320	1289	8	orgs	org	NOUN
ftr-320	1289	9	.	.	PUNCT
ftr-320	1290	1	49	49	NUM
ftr-320	1290	2	,	,	PUNCT
ftr-320	1290	3	52–53	52–53	NUM
ftr-320	1290	4	(	(	PUNCT
ftr-320	1290	5	comm	comm	NOUN
ftr-320	1290	6	.	.	PUNCT
ftr-320	1291	1	print	print	NOUN
ftr-320	1291	2	2005	2005	NUM
ftr-320	1291	3	)	)	PUNCT
ftr-320	1291	4	,	,	PUNCT
ftr-320	1292	1	https://www.jct.gov/	https://www.jct.gov/	PROPN
ftr-320	1292	2	publications.html?func=startdown&id=1586	publications.html?func=startdown&id=1586	NUM
ftr-320	1292	3	.	.	PUNCT
ftr-320	1292	4	prohibited	prohibit	VERB
ftr-320	1292	5	private	private	ADJ
ftr-320	1292	6	benefit	benefit	NOUN
ftr-320	1292	7	and	and	CCONJ
ftr-320	1292	8	private	private	ADJ
ftr-320	1292	9	inurement	inurement	ADJ
ftr-320	1292	10	can	can	AUX
ftr-320	1292	11	occur	occur	VERB
ftr-320	1292	12	in	in	ADP
ftr-320	1292	13	many	many	ADJ
ftr-320	1292	14	different	different	ADJ
ftr-320	1292	15	forms	form	NOUN
ftr-320	1292	16	,	,	PUNCT
ftr-320	1292	17	including	include	VERB
ftr-320	1292	18	receipt	receipt	NOUN
ftr-320	1292	19	of	of	ADP
ftr-320	1292	20	less	less	ADJ
ftr-320	1292	21	than	than	ADP
ftr-320	1292	22	fair	fair	ADJ
ftr-320	1292	23	market	market	NOUN
ftr-320	1292	24	value	value	NOUN
ftr-320	1292	25	on	on	ADP
ftr-320	1292	26	the	the	DET
ftr-320	1292	27	sale	sale	NOUN
ftr-320	1292	28	or	or	CCONJ
ftr-320	1292	29	exchange	exchange	NOUN
ftr-320	1292	30	of	of	ADP
ftr-320	1292	31	property	property	NOUN
ftr-320	1292	32	.	.	PUNCT
ftr-320	1293	1	see	see	VERB
ftr-320	1293	2	i	i	PRON
ftr-320	1293	3	d.	d.	PROPN
ftr-320	1293	4	at	at	ADP
ftr-320	1293	5	53	53	NUM
ftr-320	1293	6	.	.	NUM
ftr-320	1293	7	280	280	NUM
ftr-320	1293	8	florida	florida	PROPN
ftr-320	1293	9	tax	tax	NOUN
ftr-320	1293	10	review	review	NOUN
ftr-320	1294	1	[	[	X
ftr-320	1294	2	vol	vol	NOUN
ftr-320	1294	3	.	.	PUNCT
ftr-320	1295	1	13:5	13:5	NUM
ftr-320	1295	2	tax	tax	NOUN
ftr-320	1295	3	-	-	PUNCT
ftr-320	1295	4	exempt	exempt	ADJ
ftr-320	1295	5	status	status	NOUN
ftr-320	1295	6	.	.	PUNCT
ftr-320	1296	1	199	199	NUM
ftr-320	1296	2	indeed	indeed	ADV
ftr-320	1296	3	,	,	PUNCT
ftr-320	1296	4	in	in	ADP
ftr-320	1296	5	the	the	DET
ftr-320	1296	6	amicus	amicus	NOUN
ftr-320	1296	7	brief	brief	NOUN
ftr-320	1296	8	filed	file	VERB
ftr-320	1296	9	in	in	ADP
ftr-320	1296	10	support	support	NOUN
ftr-320	1296	11	of	of	ADP
ftr-320	1296	12	the	the	DET
ftr-320	1296	13	taxpayer	taxpayer	NOUN
ftr-320	1296	14	in	in	ADP
ftr-320	1296	15	simmons	simmon	NOUN
ftr-320	1296	16	,	,	PUNCT
ftr-320	1296	17	the	the	DET
ftr-320	1296	18	nthp	nthp	ADJ
ftr-320	1296	19	and	and	CCONJ
ftr-320	1296	20	other	other	ADJ
ftr-320	1296	21	historic	historic	ADJ
ftr-320	1296	22	preservation	preservation	NOUN
ftr-320	1296	23	organizations	organization	NOUN
ftr-320	1296	24	stated	state	VERB
ftr-320	1296	25	that	that	SCONJ
ftr-320	1296	26	they	they	PRON
ftr-320	1296	27	view	view	VERB
ftr-320	1296	28	the	the	DET
ftr-320	1296	29	abandonment	abandonment	NOUN
ftr-320	1296	30	proviso	proviso	NOUN
ftr-320	1296	31	as	as	ADP
ftr-320	1296	32	granting	grant	VERB
ftr-320	1296	33	them	they	PRON
ftr-320	1296	34	the	the	DET
ftr-320	1296	35	right	right	NOUN
ftr-320	1296	36	to	to	PART
ftr-320	1296	37	freely	freely	ADV
ftr-320	1296	38	engage	engage	VERB
ftr-320	1296	39	in	in	ADP
ftr-320	1296	40	swaps	swap	NOUN
ftr-320	1296	41	:	:	PUNCT
ftr-320	1296	42	affording	afford	VERB
ftr-320	1296	43	a	a	DET
ftr-320	1296	44	conservation	conservation	NOUN
ftr-320	1296	45	easement	easement	NOUN
ftr-320	1296	46	-	-	PUNCT
ftr-320	1296	47	holding	hold	VERB
ftr-320	1296	48	organization	organization	NOUN
ftr-320	1296	49	the	the	DET
ftr-320	1296	50	right	right	NOUN
ftr-320	1296	51	to	to	PART
ftr-320	1296	52	abandon	abandon	VERB
ftr-320	1296	53	an	an	DET
ftr-320	1296	54	easement	easement	NOUN
ftr-320	1296	55	also	also	ADV
ftr-320	1296	56	is	be	AUX
ftr-320	1296	57	sound	sound	ADJ
ftr-320	1296	58	policy	policy	NOUN
ftr-320	1296	59	,	,	PUNCT
ftr-320	1296	60	if	if	SCONJ
ftr-320	1296	61	the	the	DET
ftr-320	1296	62	circumstances	circumstance	NOUN
ftr-320	1296	63	of	of	ADP
ftr-320	1296	64	the	the	DET
ftr-320	1296	65	abandonment	abandonment	NOUN
ftr-320	1296	66	would	would	AUX
ftr-320	1296	67	result	result	VERB
ftr-320	1296	68	in	in	ADP
ftr-320	1296	69	a	a	DET
ftr-320	1296	70	significantly	significantly	ADV
ftr-320	1296	71	greater	great	ADJ
ftr-320	1296	72	public	public	ADJ
ftr-320	1296	73	benefit	benefit	NOUN
ftr-320	1296	74	.	.	PUNCT
ftr-320	1297	1	for	for	ADP
ftr-320	1297	2	example	example	NOUN
ftr-320	1297	3	,	,	PUNCT
ftr-320	1297	4	the	the	DET
ftr-320	1297	5	organization	organization	NOUN
ftr-320	1297	6	might	might	AUX
ftr-320	1297	7	decide	decide	VERB
ftr-320	1297	8	to	to	PART
ftr-320	1297	9	enter	enter	VERB
ftr-320	1297	10	an	an	DET
ftr-320	1297	11	agreement	agreement	NOUN
ftr-320	1297	12	with	with	ADP
ftr-320	1297	13	a	a	DET
ftr-320	1297	14	developer	developer	NOUN
ftr-320	1297	15	that	that	PRON
ftr-320	1297	16	releases	release	VERB
ftr-320	1297	17	a	a	DET
ftr-320	1297	18	single	single	ADJ
ftr-320	1297	19	easement	easement	NOUN
ftr-320	1297	20	(	(	PUNCT
ftr-320	1297	21	e.g.	e.g.	ADV
ftr-320	1297	22	,	,	PUNCT
ftr-320	1297	23	on	on	ADP
ftr-320	1297	24	a	a	DET
ftr-320	1297	25	single	single	ADJ
ftr-320	1297	26	,	,	PUNCT
ftr-320	1297	27	modest	modest	ADJ
ftr-320	1297	28	building	building	NOUN
ftr-320	1297	29	next	next	ADV
ftr-320	1297	30	to	to	ADP
ftr-320	1297	31	a	a	DET
ftr-320	1297	32	metro	metro	PROPN
ftr-320	1297	33	stop	stop	NOUN
ftr-320	1297	34	)	)	PUNCT
ftr-320	1297	35	in	in	ADP
ftr-320	1297	36	exchange	exchange	NOUN
ftr-320	1297	37	for	for	ADP
ftr-320	1297	38	easements	easement	NOUN
ftr-320	1297	39	on	on	ADP
ftr-320	1297	40	significant	significant	ADJ
ftr-320	1297	41	additional	additional	ADJ
ftr-320	1297	42	properties	property	NOUN
ftr-320	1297	43	(	(	PUNCT
ftr-320	1297	44	e.g.	e.g.	ADV
ftr-320	1297	45	,	,	PUNCT
ftr-320	1297	46	an	an	DET
ftr-320	1297	47	entire	entire	ADJ
ftr-320	1297	48	block	block	NOUN
ftr-320	1297	49	of	of	ADP
ftr-320	1297	50	nearby	nearby	ADJ
ftr-320	1297	51	buildings	building	NOUN
ftr-320	1297	52	)	)	PUNCT
ftr-320	1297	53	.	.	PUNCT
ftr-320	1298	1	the	the	DET
ftr-320	1298	2	right	right	NOUN
ftr-320	1298	3	to	to	PART
ftr-320	1298	4	say	say	VERB
ftr-320	1298	5	yes	yes	INTJ
ftr-320	1298	6	or	or	CCONJ
ftr-320	1298	7	no	no	INTJ
ftr-320	1298	8	in	in	ADP
ftr-320	1298	9	such	such	DET
ftr-320	1298	10	a	a	DET
ftr-320	1298	11	circumstance	circumstance	NOUN
ftr-320	1298	12	.	.	PUNCT
ftr-320	1298	13	.	.	PUNCT
ftr-320	1298	14	.	.	PUNCT
ftr-320	1298	15	allows	allow	VERB
ftr-320	1298	16	a	a	DET
ftr-320	1298	17	responsible	responsible	ADJ
ftr-320	1298	18	easement	easement	NOUN
ftr-320	1298	19	-	-	PUNCT
ftr-320	1298	20	holding	hold	VERB
ftr-320	1298	21	organization	organization	NOUN
ftr-320	1298	22	to	to	PART
ftr-320	1298	23	fulfill	fulfill	VERB
ftr-320	1298	24	its	its	PRON
ftr-320	1298	25	mission	mission	NOUN
ftr-320	1298	26	and	and	CCONJ
ftr-320	1298	27	to	to	PART
ftr-320	1298	28	ensure	ensure	VERB
ftr-320	1298	29	that	that	SCONJ
ftr-320	1298	30	historic	historic	ADJ
ftr-320	1298	31	preservation	preservation	NOUN
ftr-320	1298	32	can	can	AUX
ftr-320	1298	33	co	co	VERB
ftr-320	1298	34	-	-	VERB
ftr-320	1298	35	exist	exist	VERB
ftr-320	1298	36	with	with	ADP
ftr-320	1298	37	changing	change	VERB
ftr-320	1298	38	times	time	NOUN
ftr-320	1298	39	.	.	PUNCT
ftr-320	1299	1	200	200	NUM
ftr-320	1299	2	however	however	ADV
ftr-320	1299	3	,	,	PUNCT
ftr-320	1299	4	congress	congress	PROPN
ftr-320	1299	5	clearly	clearly	ADV
ftr-320	1299	6	did	do	AUX
ftr-320	1299	7	not	not	PART
ftr-320	1299	8	intend	intend	VERB
ftr-320	1299	9	,	,	PUNCT
ftr-320	1299	10	through	through	ADP
ftr-320	1299	11	section	section	NOUN
ftr-320	1299	12	170(h	170(h	PROPN
ftr-320	1299	13	)	)	PUNCT
ftr-320	1299	14	,	,	PUNCT
ftr-320	1299	15	to	to	PART
ftr-320	1299	16	subsidize	subsidize	VERB
ftr-320	1299	17	the	the	DET
ftr-320	1299	18	acquisition	acquisition	NOUN
ftr-320	1299	19	of	of	ADP
ftr-320	1299	20	conservation	conservation	NOUN
ftr-320	1299	21	easements	easement	NOUN
ftr-320	1299	22	that	that	PRON
ftr-320	1299	23	would	would	AUX
ftr-320	1299	24	be	be	AUX
ftr-320	1299	25	fungible	fungible	ADJ
ftr-320	1299	26	or	or	CCONJ
ftr-320	1299	27	199	199	NUM
ftr-320	1299	28	.	.	PUNCT
ftr-320	1300	1	swaps	swap	NOUN
ftr-320	1300	2	,	,	PUNCT
ftr-320	1300	3	which	which	PRON
ftr-320	1300	4	involve	involve	VERB
ftr-320	1300	5	the	the	DET
ftr-320	1300	6	removal	removal	NOUN
ftr-320	1300	7	of	of	ADP
ftr-320	1300	8	property	property	NOUN
ftr-320	1300	9	from	from	ADP
ftr-320	1300	10	an	an	DET
ftr-320	1300	11	easement‘s	easement‘s	NOUN
ftr-320	1300	12	restrictions	restriction	NOUN
ftr-320	1300	13	in	in	ADP
ftr-320	1300	14	exchange	exchange	NOUN
ftr-320	1300	15	for	for	ADP
ftr-320	1300	16	the	the	DET
ftr-320	1300	17	encumbrance	encumbrance	NOUN
ftr-320	1300	18	of	of	ADP
ftr-320	1300	19	some	some	DET
ftr-320	1300	20	other	other	ADJ
ftr-320	1300	21	property	property	NOUN
ftr-320	1300	22	,	,	PUNCT
ftr-320	1300	23	are	be	AUX
ftr-320	1300	24	sometimes	sometimes	ADV
ftr-320	1300	25	referred	refer	VERB
ftr-320	1300	26	to	to	ADP
ftr-320	1300	27	as	as	ADP
ftr-320	1300	28	―trades‖	―trades‖	PROPN
ftr-320	1300	29	or	or	CCONJ
ftr-320	1300	30	―reconfigurations.‖	―reconfigurations.‖	ADV
ftr-320	1300	31	200	200	NUM
ftr-320	1300	32	.	.	PUNCT
ftr-320	1301	1	brief	brief	ADJ
ftr-320	1301	2	for	for	ADP
ftr-320	1301	3	the	the	DET
ftr-320	1301	4	national	national	PROPN
ftr-320	1301	5	trust	trust	NOUN
ftr-320	1301	6	for	for	ADP
ftr-320	1301	7	historic	historic	ADJ
ftr-320	1301	8	preservation	preservation	NOUN
ftr-320	1301	9	et	et	PROPN
ftr-320	1301	10	al	al	PROPN
ftr-320	1301	11	.	.	PROPN
ftr-320	1302	1	as	as	SCONJ
ftr-320	1302	2	amici	amici	PROPN
ftr-320	1302	3	curiae	curiae	NOUN
ftr-320	1302	4	supporting	support	VERB
ftr-320	1302	5	appellee	appellee	PROPN
ftr-320	1302	6	at	at	ADP
ftr-320	1302	7	16–17	16–17	PROPN
ftr-320	1302	8	,	,	PUNCT
ftr-320	1302	9	commissioner	commissioner	PROPN
ftr-320	1302	10	v.	v.	PROPN
ftr-320	1302	11	simmons	simmon	NOUN
ftr-320	1302	12	,	,	PUNCT
ftr-320	1302	13	646	646	NUM
ftr-320	1302	14	f.3d	f.3d	NUM
ftr-320	1302	15	6	6	NUM
ftr-320	1302	16	(	(	PUNCT
ftr-320	1302	17	d.c	d.c	PROPN
ftr-320	1302	18	.	.	PROPN
ftr-320	1302	19	cir	cir	PROPN
ftr-320	1302	20	.	.	PROPN
ftr-320	1302	21	2011	2011	NUM
ftr-320	1302	22	)	)	PUNCT
ftr-320	1302	23	(	(	PUNCT
ftr-320	1302	24	no	no	INTJ
ftr-320	1302	25	.	.	NOUN
ftr-320	1302	26	10	10	NUM
ftr-320	1302	27	-	-	NUM
ftr-320	1302	28	1063	1063	NUM
ftr-320	1302	29	)	)	PUNCT
ftr-320	1302	30	.	.	PUNCT
ftr-320	1303	1	this	this	DET
ftr-320	1303	2	position	position	NOUN
ftr-320	1303	3	is	be	AUX
ftr-320	1303	4	directly	directly	ADV
ftr-320	1303	5	contrary	contrary	ADJ
ftr-320	1303	6	to	to	ADP
ftr-320	1303	7	the	the	DET
ftr-320	1303	8	position	position	NOUN
ftr-320	1303	9	taken	take	VERB
ftr-320	1303	10	by	by	ADP
ftr-320	1303	11	the	the	DET
ftr-320	1303	12	land	land	NOUN
ftr-320	1303	13	trust	trust	PROPN
ftr-320	1303	14	alliance	alliance	NOUN
ftr-320	1303	15	in	in	ADP
ftr-320	1303	16	its	its	PRON
ftr-320	1303	17	2007	2007	NUM
ftr-320	1303	18	report	report	NOUN
ftr-320	1303	19	on	on	ADP
ftr-320	1303	20	conservation	conservation	NOUN
ftr-320	1303	21	easement	easement	ADJ
ftr-320	1303	22	amendments	amendment	NOUN
ftr-320	1303	23	,	,	PUNCT
ftr-320	1303	24	which	which	PRON
ftr-320	1303	25	instructs	instruct	VERB
ftr-320	1303	26	:	:	PUNCT
ftr-320	1303	27	if	if	SCONJ
ftr-320	1303	28	the	the	DET
ftr-320	1303	29	conservation	conservation	NOUN
ftr-320	1303	30	easement	easement	NOUN
ftr-320	1303	31	was	be	AUX
ftr-320	1303	32	the	the	DET
ftr-320	1303	33	subject	subject	NOUN
ftr-320	1303	34	of	of	ADP
ftr-320	1303	35	a	a	DET
ftr-320	1303	36	federal	federal	ADJ
ftr-320	1303	37	income	income	NOUN
ftr-320	1303	38	tax	tax	NOUN
ftr-320	1303	39	deduction	deduction	NOUN
ftr-320	1303	40	,	,	PUNCT
ftr-320	1303	41	then	then	ADV
ftr-320	1303	42	internal	internal	PROPN
ftr-320	1303	43	revenue	revenue	NOUN
ftr-320	1303	44	code	code	NOUN
ftr-320	1303	45	section	section	NOUN
ftr-320	1303	46	170(h	170(h	PROPN
ftr-320	1303	47	)	)	PUNCT
ftr-320	1303	48	and	and	CCONJ
ftr-320	1303	49	the	the	DET
ftr-320	1303	50	treasury	treasury	PROPN
ftr-320	1303	51	regulations	regulation	NOUN
ftr-320	1303	52	section	section	NOUN
ftr-320	1303	53	1.170a-14	1.170a-14	NUM
ftr-320	1303	54	apply	apply	VERB
ftr-320	1303	55	.	.	PUNCT
ftr-320	1304	1	such	such	DET
ftr-320	1304	2	an	an	DET
ftr-320	1304	3	easement	easement	NOUN
ftr-320	1304	4	must	must	AUX
ftr-320	1304	5	be	be	AUX
ftr-320	1304	6	―granted	―grante	VERB
ftr-320	1304	7	in	in	ADP
ftr-320	1304	8	perpetuity‖	perpetuity‖	NOUN
ftr-320	1304	9	and	and	CCONJ
ftr-320	1305	1	―the	―the	DET
ftr-320	1305	2	conservation	conservation	NOUN
ftr-320	1305	3	purpose	purpose	NOUN
ftr-320	1306	1	[	[	X
ftr-320	1306	2	of	of	ADP
ftr-320	1306	3	the	the	DET
ftr-320	1306	4	contribution	contribution	NOUN
ftr-320	1306	5	must	must	AUX
ftr-320	1306	6	be	be	AUX
ftr-320	1306	7	]	]	PUNCT
ftr-320	1306	8	protected	protect	VERB
ftr-320	1306	9	in	in	ADP
ftr-320	1306	10	perpetuity.‖	perpetuity.‖	PROPN
ftr-320	1306	11	the	the	DET
ftr-320	1306	12	easement	easement	NOUN
ftr-320	1306	13	must	must	AUX
ftr-320	1306	14	be	be	AUX
ftr-320	1306	15	transferable	transferable	ADJ
ftr-320	1306	16	only	only	ADV
ftr-320	1306	17	to	to	ADP
ftr-320	1306	18	another	another	DET
ftr-320	1306	19	government	government	NOUN
ftr-320	1306	20	entity	entity	NOUN
ftr-320	1306	21	or	or	CCONJ
ftr-320	1306	22	qualified	qualified	ADJ
ftr-320	1306	23	charitable	charitable	ADJ
ftr-320	1306	24	organization	organization	NOUN
ftr-320	1306	25	that	that	PRON
ftr-320	1306	26	agrees	agree	VERB
ftr-320	1306	27	to	to	PART
ftr-320	1306	28	continue	continue	VERB
ftr-320	1306	29	to	to	PART
ftr-320	1306	30	enforce	enforce	VERB
ftr-320	1306	31	the	the	DET
ftr-320	1306	32	easement	easement	NOUN
ftr-320	1306	33	.	.	PUNCT
ftr-320	1307	1	the	the	DET
ftr-320	1307	2	easement	easement	NOUN
ftr-320	1307	3	can	can	AUX
ftr-320	1307	4	only	only	ADV
ftr-320	1307	5	be	be	AUX
ftr-320	1307	6	extinguished	extinguish	VERB
ftr-320	1307	7	by	by	ADP
ftr-320	1307	8	the	the	DET
ftr-320	1307	9	holder	holder	NOUN
ftr-320	1307	10	through	through	ADP
ftr-320	1307	11	a	a	DET
ftr-320	1307	12	judicial	judicial	ADJ
ftr-320	1307	13	proceeding	proceeding	NOUN
ftr-320	1307	14	,	,	PUNCT
ftr-320	1307	15	upon	upon	SCONJ
ftr-320	1307	16	a	a	DET
ftr-320	1307	17	finding	finding	NOUN
ftr-320	1307	18	that	that	SCONJ
ftr-320	1307	19	continued	continue	VERB
ftr-320	1307	20	use	use	NOUN
ftr-320	1307	21	of	of	ADP
ftr-320	1307	22	the	the	DET
ftr-320	1307	23	encumbered	encumber	VERB
ftr-320	1307	24	land	land	NOUN
ftr-320	1307	25	for	for	ADP
ftr-320	1307	26	conservation	conservation	NOUN
ftr-320	1307	27	purposes	purpose	NOUN
ftr-320	1307	28	has	have	AUX
ftr-320	1307	29	become	become	VERB
ftr-320	1307	30	―impossible	―impossible	ADJ
ftr-320	1307	31	or	or	CCONJ
ftr-320	1307	32	impractical,‖	impractical,‖	PROPN
ftr-320	1307	33	and	and	CCONJ
ftr-320	1307	34	with	with	ADP
ftr-320	1307	35	the	the	DET
ftr-320	1307	36	payment	payment	NOUN
ftr-320	1307	37	to	to	ADP
ftr-320	1307	38	the	the	DET
ftr-320	1307	39	holder	holder	NOUN
ftr-320	1307	40	of	of	ADP
ftr-320	1307	41	a	a	DET
ftr-320	1307	42	share	share	NOUN
ftr-320	1307	43	of	of	ADP
ftr-320	1307	44	proceeds	proceed	NOUN
ftr-320	1307	45	from	from	ADP
ftr-320	1307	46	a	a	DET
ftr-320	1307	47	subsequent	subsequent	ADJ
ftr-320	1307	48	sale	sale	NOUN
ftr-320	1307	49	or	or	CCONJ
ftr-320	1307	50	development	development	NOUN
ftr-320	1307	51	of	of	ADP
ftr-320	1307	52	the	the	DET
ftr-320	1307	53	land	land	NOUN
ftr-320	1307	54	to	to	PART
ftr-320	1307	55	be	be	AUX
ftr-320	1307	56	used	use	VERB
ftr-320	1307	57	for	for	ADP
ftr-320	1307	58	similar	similar	ADJ
ftr-320	1307	59	conservation	conservation	NOUN
ftr-320	1307	60	purposes	purpose	NOUN
ftr-320	1307	61	.	.	PUNCT
ftr-320	1308	1	land	land	NOUN
ftr-320	1308	2	trust	trust	PROPN
ftr-320	1308	3	alliance	alliance	NOUN
ftr-320	1308	4	,	,	PUNCT
ftr-320	1308	5	amending	amend	VERB
ftr-320	1308	6	conservation	conservation	NOUN
ftr-320	1308	7	easements	easement	NOUN
ftr-320	1308	8	:	:	PUNCT
ftr-320	1308	9	evolving	evolve	VERB
ftr-320	1308	10	practices	practice	NOUN
ftr-320	1308	11	and	and	CCONJ
ftr-320	1308	12	legal	legal	ADJ
ftr-320	1308	13	principles	principle	NOUN
ftr-320	1308	14	,	,	PUNCT
ftr-320	1308	15	research	research	NOUN
ftr-320	1308	16	report	report	NOUN
ftr-320	1308	17	24	24	NUM
ftr-320	1308	18	(	(	PUNCT
ftr-320	1308	19	august	august	PROPN
ftr-320	1308	20	2007	2007	NUM
ftr-320	1308	21	)	)	PUNCT
ftr-320	1308	22	,	,	PUNCT
ftr-320	1308	23	http://learningcenter.lta.org/	http://learningcenter.lta.org/	PROPN
ftr-320	1308	24	attached	attach	VERB
ftr-320	1308	25	-	-	PUNCT
ftr-320	1308	26	files/0/65/6534	files/0/65/6534	PROPN
ftr-320	1308	27	/	/	SYM
ftr-320	1308	28	amendment_report_final_web.pdf	amendment_report_final_web.pdf	NOUN
ftr-320	1309	1	[	[	X
ftr-320	1309	2	hereinafter	hereinafter	NOUN
ftr-320	1309	3	land	land	NOUN
ftr-320	1309	4	trust	trust	PROPN
ftr-320	1309	5	alliance	alliance	NOUN
ftr-320	1309	6	,	,	PUNCT
ftr-320	1309	7	amending	amend	VERB
ftr-320	1309	8	conservation	conservation	NOUN
ftr-320	1309	9	easements	easement	NOUN
ftr-320	1309	10	]	]	PUNCT
ftr-320	1309	11	.	.	PUNCT
ftr-320	1310	1	2012	2012	NUM
ftr-320	1310	2	]	]	PUNCT
ftr-320	1310	3	tax	tax	NOUN
ftr-320	1310	4	-	-	PUNCT
ftr-320	1310	5	deductible	deductible	ADJ
ftr-320	1310	6	conservation	conservation	NOUN
ftr-320	1310	7	easements	easement	NOUN
ftr-320	1310	8	281	281	NUM
ftr-320	1310	9	liquid	liquid	ADJ
ftr-320	1310	10	assets	asset	NOUN
ftr-320	1310	11	in	in	ADP
ftr-320	1310	12	the	the	DET
ftr-320	1310	13	hands	hand	NOUN
ftr-320	1310	14	of	of	ADP
ftr-320	1310	15	their	their	PRON
ftr-320	1310	16	government	government	NOUN
ftr-320	1310	17	or	or	CCONJ
ftr-320	1310	18	nonprofit	nonprofit	ADJ
ftr-320	1310	19	holders	holder	NOUN
ftr-320	1310	20	.	.	PUNCT
ftr-320	1311	1	201	201	NUM
ftr-320	1311	2	moreover	moreover	ADV
ftr-320	1311	3	,	,	PUNCT
ftr-320	1311	4	congress	congress	PROPN
ftr-320	1311	5	was	be	AUX
ftr-320	1311	6	acutely	acutely	ADV
ftr-320	1311	7	aware	aware	ADJ
ftr-320	1311	8	of	of	ADP
ftr-320	1311	9	the	the	DET
ftr-320	1311	10	potential	potential	NOUN
ftr-320	1311	11	for	for	ADP
ftr-320	1311	12	abuse	abuse	NOUN
ftr-320	1311	13	in	in	ADP
ftr-320	1311	14	this	this	DET
ftr-320	1311	15	context	context	NOUN
ftr-320	1311	16	.	.	PUNCT
ftr-320	1312	1	during	during	ADP
ftr-320	1312	2	the	the	DET
ftr-320	1312	3	congressional	congressional	ADJ
ftr-320	1312	4	hearings	hearing	NOUN
ftr-320	1312	5	leading	lead	VERB
ftr-320	1312	6	up	up	ADP
ftr-320	1312	7	to	to	ADP
ftr-320	1312	8	the	the	DET
ftr-320	1312	9	enactment	enactment	NOUN
ftr-320	1312	10	of	of	ADP
ftr-320	1312	11	section	section	NOUN
ftr-320	1312	12	170(h	170(h	PROPN
ftr-320	1312	13	)	)	PUNCT
ftr-320	1312	14	,	,	PUNCT
ftr-320	1312	15	concern	concern	NOUN
ftr-320	1312	16	was	be	AUX
ftr-320	1312	17	expressed	express	VERB
ftr-320	1312	18	that	that	SCONJ
ftr-320	1312	19	the	the	DET
ftr-320	1312	20	laws	law	NOUN
ftr-320	1312	21	and	and	CCONJ
ftr-320	1312	22	restrictions	restriction	NOUN
ftr-320	1312	23	that	that	PRON
ftr-320	1312	24	bind	bind	VERB
ftr-320	1312	25	charitable	charitable	ADJ
ftr-320	1312	26	organizations	organization	NOUN
ftr-320	1312	27	generally	generally	ADV
ftr-320	1312	28	are	be	AUX
ftr-320	1312	29	not	not	PART
ftr-320	1312	30	sufficient	sufficient	ADJ
ftr-320	1312	31	to	to	PART
ftr-320	1312	32	ensure	ensure	VERB
ftr-320	1312	33	tax	tax	NOUN
ftr-320	1312	34	-	-	PUNCT
ftr-320	1312	35	deductible	deductible	ADJ
ftr-320	1312	36	conservation	conservation	NOUN
ftr-320	1312	37	easements	easement	NOUN
ftr-320	1312	38	will	will	AUX
ftr-320	1312	39	continue	continue	VERB
ftr-320	1312	40	to	to	PART
ftr-320	1312	41	be	be	AUX
ftr-320	1312	42	used	use	VERB
ftr-320	1312	43	for	for	ADP
ftr-320	1312	44	the	the	DET
ftr-320	1312	45	purposes	purpose	NOUN
ftr-320	1312	46	for	for	ADP
ftr-320	1312	47	which	which	PRON
ftr-320	1312	48	they	they	PRON
ftr-320	1312	49	were	be	AUX
ftr-320	1312	50	donated	donate	VERB
ftr-320	1312	51	.	.	PUNCT
ftr-320	1313	1	202	202	NUM
ftr-320	1313	2	in	in	ADP
ftr-320	1313	3	his	his	PRON
ftr-320	1313	4	testimony	testimony	NOUN
ftr-320	1313	5	before	before	ADP
ftr-320	1313	6	congress	congress	PROPN
ftr-320	1313	7	,	,	PUNCT
ftr-320	1313	8	the	the	DET
ftr-320	1313	9	treasury	treasury	NOUN
ftr-320	1313	10	department‘s	department‘s	NOUN
ftr-320	1313	11	then	then	ADV
ftr-320	1313	12	deputy	deputy	NOUN
ftr-320	1313	13	assistant	assistant	NOUN
ftr-320	1313	14	secretary	secretary	NOUN
ftr-320	1313	15	for	for	ADP
ftr-320	1313	16	tax	tax	NOUN
ftr-320	1313	17	policy	policy	NOUN
ftr-320	1313	18	,	,	PUNCT
ftr-320	1313	19	daniel	daniel	PROPN
ftr-320	1313	20	halperin	halperin	PROPN
ftr-320	1313	21	,	,	PUNCT
ftr-320	1313	22	explained	explain	VERB
ftr-320	1313	23	:	:	PUNCT
ftr-320	1313	24	[	[	X
ftr-320	1313	25	i]t	i]t	NOUN
ftr-320	1313	26	is	be	AUX
ftr-320	1313	27	not	not	PART
ftr-320	1313	28	clear	clear	ADJ
ftr-320	1313	29	to	to	ADP
ftr-320	1313	30	us	we	PRON
ftr-320	1313	31	whether	whether	SCONJ
ftr-320	1313	32	procedures	procedure	NOUN
ftr-320	1313	33	exist	exist	VERB
ftr-320	1313	34	to	to	PART
ftr-320	1313	35	insure	insure	VERB
ftr-320	1313	36	that	that	SCONJ
ftr-320	1313	37	a	a	DET
ftr-320	1313	38	donated	donate	VERB
ftr-320	1313	39	partial	partial	ADJ
ftr-320	1313	40	interest	interest	NOUN
ftr-320	1313	41	in	in	ADP
ftr-320	1313	42	property	property	NOUN
ftr-320	1313	43	,	,	PUNCT
ftr-320	1313	44	such	such	ADJ
ftr-320	1313	45	as	as	ADP
ftr-320	1313	46	a	a	DET
ftr-320	1313	47	conservation	conservation	NOUN
ftr-320	1313	48	easement	easement	NOUN
ftr-320	1313	49	contributed	contribute	VERB
ftr-320	1313	50	to	to	ADP
ftr-320	1313	51	a	a	DET
ftr-320	1313	52	private	private	ADJ
ftr-320	1313	53	charitable	charitable	ADJ
ftr-320	1313	54	organization	organization	NOUN
ftr-320	1313	55	,	,	PUNCT
ftr-320	1313	56	will	will	AUX
ftr-320	1313	57	continue	continue	VERB
ftr-320	1313	58	to	to	PART
ftr-320	1313	59	be	be	AUX
ftr-320	1313	60	used	use	VERB
ftr-320	1313	61	for	for	ADP
ftr-320	1313	62	conservation	conservation	NOUN
ftr-320	1313	63	purposes	purpose	NOUN
ftr-320	1313	64	and	and	CCONJ
ftr-320	1313	65	for	for	ADP
ftr-320	1313	66	the	the	DET
ftr-320	1313	67	benefit	benefit	NOUN
ftr-320	1313	68	of	of	ADP
ftr-320	1313	69	the	the	DET
ftr-320	1313	70	general	general	ADJ
ftr-320	1313	71	public	public	NOUN
ftr-320	1313	72	.	.	PUNCT
ftr-320	1314	1	without	without	ADP
ftr-320	1314	2	mechanisms	mechanism	NOUN
ftr-320	1314	3	to	to	PART
ftr-320	1314	4	insure	insure	VERB
ftr-320	1314	5	the	the	DET
ftr-320	1314	6	continued	continue	VERB
ftr-320	1314	7	use	use	NOUN
ftr-320	1314	8	of	of	ADP
ftr-320	1314	9	the	the	DET
ftr-320	1314	10	donated	donate	VERB
ftr-320	1314	11	interest	interest	NOUN
ftr-320	1314	12	for	for	ADP
ftr-320	1314	13	such	such	ADJ
ftr-320	1314	14	purposes	purpose	NOUN
ftr-320	1314	15	,	,	PUNCT
ftr-320	1314	16	it	it	PRON
ftr-320	1314	17	is	be	AUX
ftr-320	1314	18	not	not	PART
ftr-320	1314	19	clear	clear	ADJ
ftr-320	1314	20	that	that	SCONJ
ftr-320	1314	21	the	the	DET
ftr-320	1314	22	public	public	ADJ
ftr-320	1314	23	interest	interest	NOUN
ftr-320	1314	24	is	be	AUX
ftr-320	1314	25	being	be	AUX
ftr-320	1314	26	properly	properly	ADV
ftr-320	1314	27	served	serve	VERB
ftr-320	1314	28	.	.	PUNCT
ftr-320	1315	1	203	203	NUM
ftr-320	1315	2	accordingly	accordingly	ADV
ftr-320	1315	3	,	,	PUNCT
ftr-320	1315	4	in	in	ADP
ftr-320	1315	5	enacting	enact	VERB
ftr-320	1315	6	section	section	NOUN
ftr-320	1315	7	170(h	170(h	PROPN
ftr-320	1315	8	)	)	PUNCT
ftr-320	1315	9	in	in	ADP
ftr-320	1315	10	1980	1980	NUM
ftr-320	1315	11	,	,	PUNCT
ftr-320	1315	12	congress	congress	PROPN
ftr-320	1315	13	imposed	impose	VERB
ftr-320	1315	14	substantial	substantial	ADJ
ftr-320	1315	15	new	new	ADJ
ftr-320	1315	16	limitations	limitation	NOUN
ftr-320	1315	17	on	on	ADP
ftr-320	1315	18	the	the	DET
ftr-320	1315	19	deduction	deduction	NOUN
ftr-320	1315	20	.	.	PUNCT
ftr-320	1316	1	204	204	NUM
ftr-320	1316	2	in	in	ADP
ftr-320	1316	3	particular	particular	ADJ
ftr-320	1316	4	,	,	PUNCT
ftr-320	1316	5	congress	congress	PROPN
ftr-320	1316	6	did	do	AUX
ftr-320	1316	7	not	not	PART
ftr-320	1316	8	rely	rely	VERB
ftr-320	1316	9	on	on	ADP
ftr-320	1316	10	the	the	DET
ftr-320	1316	11	general	general	ADJ
ftr-320	1316	12	requirement	requirement	NOUN
ftr-320	1316	13	that	that	SCONJ
ftr-320	1316	14	tax	tax	NOUN
ftr-320	1316	15	-	-	PUNCT
ftr-320	1316	16	exempt	exempt	ADJ
ftr-320	1316	17	organizations	organization	NOUN
ftr-320	1316	18	operate	operate	VERB
ftr-320	1316	19	exclusively	exclusively	ADV
ftr-320	1316	20	for	for	ADP
ftr-320	1316	21	charitable	charitable	ADJ
ftr-320	1316	22	purposes	purpose	NOUN
ftr-320	1316	23	to	to	PART
ftr-320	1316	24	ensure	ensure	VERB
ftr-320	1316	25	the	the	DET
ftr-320	1316	26	proper	proper	ADJ
ftr-320	1316	27	administration	administration	NOUN
ftr-320	1316	28	and	and	CCONJ
ftr-320	1316	29	enforcement	enforcement	NOUN
ftr-320	1316	30	of	of	ADP
ftr-320	1316	31	tax	tax	NOUN
ftr-320	1316	32	-	-	PUNCT
ftr-320	1316	33	deductible	deductible	ADJ
ftr-320	1316	34	easements	easement	NOUN
ftr-320	1316	35	over	over	ADP
ftr-320	1316	36	the	the	DET
ftr-320	1316	37	long	long	ADJ
ftr-320	1316	38	term	term	NOUN
ftr-320	1316	39	.	.	PUNCT
ftr-320	1317	1	instead	instead	ADV
ftr-320	1317	2	,	,	PUNCT
ftr-320	1317	3	congress	congress	PROPN
ftr-320	1317	4	specifically	specifically	ADV
ftr-320	1317	5	added	add	VERB
ftr-320	1317	6	the	the	DET
ftr-320	1317	7	protected	protect	VERB
ftr-320	1317	8	-	-	PUNCT
ftr-320	1317	9	in	in	ADP
ftr-320	1317	10	-	-	PUNCT
ftr-320	1317	11	perpetuity	perpetuity	NOUN
ftr-320	1317	12	requirement	requirement	NOUN
ftr-320	1317	13	to	to	PART
ftr-320	1317	14	section	section	VERB
ftr-320	1317	15	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-320	1317	16	)	)	PUNCT
ftr-320	1317	17	and	and	CCONJ
ftr-320	1317	18	provided	provide	VERB
ftr-320	1317	19	significant	significant	ADJ
ftr-320	1317	20	guidance	guidance	NOUN
ftr-320	1317	21	regarding	regard	VERB
ftr-320	1317	22	the	the	DET
ftr-320	1317	23	meaning	meaning	NOUN
ftr-320	1317	24	of	of	ADP
ftr-320	1317	25	that	that	DET
ftr-320	1317	26	new	new	ADJ
ftr-320	1317	27	requirement	requirement	NOUN
ftr-320	1317	28	in	in	ADP
ftr-320	1317	29	the	the	DET
ftr-320	1317	30	legislative	legislative	ADJ
ftr-320	1317	31	history	history	NOUN
ftr-320	1317	32	,	,	PUNCT
ftr-320	1317	33	including	include	VERB
ftr-320	1317	34	its	its	PRON
ftr-320	1317	35	expectation	expectation	NOUN
ftr-320	1317	36	that	that	SCONJ
ftr-320	1317	37	holders	holder	NOUN
ftr-320	1317	38	would	would	AUX
ftr-320	1317	39	not	not	PART
ftr-320	1317	40	be	be	AUX
ftr-320	1317	41	free	free	ADJ
ftr-320	1317	42	to	to	PART
ftr-320	1317	43	sell	sell	VERB
ftr-320	1317	44	,	,	PUNCT
ftr-320	1317	45	trade	trade	NOUN
ftr-320	1317	46	,	,	PUNCT
ftr-320	1317	47	release	release	NOUN
ftr-320	1317	48	,	,	PUNCT
ftr-320	1317	49	or	or	CCONJ
ftr-320	1317	50	otherwise	otherwise	ADV
ftr-320	1317	51	transfer	transfer	VERB
ftr-320	1317	52	tax	tax	NOUN
ftr-320	1317	53	-	-	PUNCT
ftr-320	1317	54	deductible	deductible	ADJ
ftr-320	1317	55	perpetual	perpetual	ADJ
ftr-320	1317	56	conservation	conservation	NOUN
ftr-320	1317	57	easements	easement	NOUN
ftr-320	1317	58	,	,	PUNCT
ftr-320	1317	59	except	except	SCONJ
ftr-320	1317	60	for	for	ADP
ftr-320	1317	61	transfers	transfer	NOUN
ftr-320	1317	62	made	make	VERB
ftr-320	1317	63	to	to	ADP
ftr-320	1317	64	other	other	ADJ
ftr-320	1317	65	qualified	qualified	ADJ
ftr-320	1317	66	holders	holder	NOUN
ftr-320	1317	67	that	that	PRON
ftr-320	1317	68	agree	agree	VERB
ftr-320	1317	69	to	to	PART
ftr-320	1317	70	continue	continue	VERB
ftr-320	1317	71	to	to	PART
ftr-320	1317	72	enforce	enforce	VERB
ftr-320	1317	73	the	the	DET
ftr-320	1317	74	201	201	NUM
ftr-320	1317	75	.	.	PUNCT
ftr-320	1318	1	see	see	VERB
ftr-320	1318	2	generally	generally	ADV
ftr-320	1318	3	s.	s.	PROPN
ftr-320	1318	4	rep	rep	PROPN
ftr-320	1318	5	.	.	PROPN
ftr-320	1319	1	no	no	INTJ
ftr-320	1319	2	.	.	NOUN
ftr-320	1320	1	96	96	NUM
ftr-320	1320	2	-	-	SYM
ftr-320	1320	3	1007	1007	NUM
ftr-320	1320	4	,	,	PUNCT
ftr-320	1320	5	supra	supra	ADJ
ftr-320	1320	6	note	note	NOUN
ftr-320	1320	7	2	2	NUM
ftr-320	1320	8	,	,	PUNCT
ftr-320	1320	9	reprinted	reprint	VERB
ftr-320	1320	10	in	in	ADP
ftr-320	1320	11	1980	1980	NUM
ftr-320	1320	12	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	1320	13	.	.	PUNCT
ftr-320	1321	1	6736	6736	NUM
ftr-320	1321	2	.	.	PUNCT
ftr-320	1322	1	see	see	VERB
ftr-320	1322	2	also	also	ADV
ftr-320	1322	3	mclaughlin	mclaughlin	PROPN
ftr-320	1322	4	,	,	PUNCT
ftr-320	1322	5	national	national	ADJ
ftr-320	1322	6	perpetuity	perpetuity	NOUN
ftr-320	1322	7	standards	standard	NOUN
ftr-320	1322	8	,	,	PUNCT
ftr-320	1322	9	part	part	NOUN
ftr-320	1322	10	1	1	NUM
ftr-320	1322	11	,	,	PUNCT
ftr-320	1322	12	supra	supra	PROPN
ftr-320	1322	13	note	note	NOUN
ftr-320	1322	14	16	16	NUM
ftr-320	1322	15	,	,	PUNCT
ftr-320	1322	16	at	at	ADP
ftr-320	1322	17	476–87	476–87	NUM
ftr-320	1322	18	(	(	PUNCT
ftr-320	1322	19	discussing	discuss	VERB
ftr-320	1322	20	the	the	DET
ftr-320	1322	21	history	history	NOUN
ftr-320	1322	22	of	of	ADP
ftr-320	1322	23	the	the	DET
ftr-320	1322	24	deduction	deduction	NOUN
ftr-320	1322	25	provision	provision	NOUN
ftr-320	1322	26	)	)	PUNCT
ftr-320	1322	27	.	.	PUNCT
ftr-320	1323	1	202	202	X
ftr-320	1323	2	.	.	PUNCT
ftr-320	1324	1	see	see	VERB
ftr-320	1324	2	,	,	PUNCT
ftr-320	1324	3	e.g.	e.g.	ADV
ftr-320	1324	4	,	,	PUNCT
ftr-320	1324	5	miscellaneous	miscellaneous	ADJ
ftr-320	1324	6	tax	tax	NOUN
ftr-320	1324	7	bills	bill	NOUN
ftr-320	1324	8	:	:	PUNCT
ftr-320	1324	9	hearing	hear	VERB
ftr-320	1324	10	before	before	ADP
ftr-320	1324	11	the	the	DET
ftr-320	1324	12	subcomm	subcomm	NOUN
ftr-320	1324	13	.	.	PUNCT
ftr-320	1325	1	on	on	ADP
ftr-320	1325	2	select	select	ADJ
ftr-320	1325	3	revenue	revenue	NOUN
ftr-320	1325	4	measures	measure	NOUN
ftr-320	1325	5	of	of	ADP
ftr-320	1325	6	the	the	DET
ftr-320	1325	7	house	house	NOUN
ftr-320	1325	8	comm	comm	NOUN
ftr-320	1325	9	.	.	PUNCT
ftr-320	1326	1	on	on	ADP
ftr-320	1326	2	ways	way	NOUN
ftr-320	1326	3	and	and	CCONJ
ftr-320	1326	4	means	mean	NOUN
ftr-320	1326	5	,	,	PUNCT
ftr-320	1326	6	96th	96th	ADJ
ftr-320	1326	7	cong	cong	NOUN
ftr-320	1326	8	.	.	PUNCT
ftr-320	1327	1	5–6	5–6	NUM
ftr-320	1327	2	,	,	PUNCT
ftr-320	1327	3	12	12	NUM
ftr-320	1327	4	(	(	PUNCT
ftr-320	1327	5	1979	1979	NUM
ftr-320	1327	6	)	)	PUNCT
ftr-320	1328	1	[	[	X
ftr-320	1328	2	hereinafter	hereinafter	NOUN
ftr-320	1328	3	miscellaneous	miscellaneous	ADJ
ftr-320	1328	4	tax	tax	NOUN
ftr-320	1328	5	bills	bill	NOUN
ftr-320	1328	6	:	:	PUNCT
ftr-320	1328	7	hearing	hear	VERB
ftr-320	1328	8	]	]	PUNCT
ftr-320	1328	9	(	(	PUNCT
ftr-320	1328	10	statement	statement	NOUN
ftr-320	1328	11	of	of	ADP
ftr-320	1328	12	daniel	daniel	PROPN
ftr-320	1328	13	i.	i.	PROPN
ftr-320	1328	14	halperin	halperin	PROPN
ftr-320	1328	15	,	,	PUNCT
ftr-320	1328	16	deputy	deputy	NOUN
ftr-320	1328	17	assistant	assistant	NOUN
ftr-320	1328	18	secretary	secretary	NOUN
ftr-320	1328	19	for	for	ADP
ftr-320	1328	20	tax	tax	NOUN
ftr-320	1328	21	policy	policy	NOUN
ftr-320	1328	22	,	,	PUNCT
ftr-320	1328	23	department	department	NOUN
ftr-320	1328	24	of	of	ADP
ftr-320	1328	25	the	the	DET
ftr-320	1328	26	treasury	treasury	NOUN
ftr-320	1328	27	)	)	PUNCT
ftr-320	1328	28	.	.	PUNCT
ftr-320	1329	1	203	203	NUM
ftr-320	1329	2	.	.	PUNCT
ftr-320	1330	1	i	i	PRON
ftr-320	1330	2	d.	d.	PROPN
ftr-320	1330	3	at	at	ADP
ftr-320	1330	4	12	12	NUM
ftr-320	1330	5	.	.	PUNCT
ftr-320	1331	1	204	204	NUM
ftr-320	1331	2	.	.	PUNCT
ftr-320	1332	1	see	see	VERB
ftr-320	1332	2	generally	generally	ADV
ftr-320	1332	3	,	,	PUNCT
ftr-320	1332	4	s.	s.	PROPN
ftr-320	1332	5	rep	rep	PROPN
ftr-320	1332	6	.	.	PROPN
ftr-320	1333	1	no	no	INTJ
ftr-320	1333	2	.	.	NOUN
ftr-320	1334	1	96	96	NUM
ftr-320	1334	2	-	-	SYM
ftr-320	1334	3	1007	1007	NUM
ftr-320	1334	4	,	,	PUNCT
ftr-320	1334	5	supra	supra	ADJ
ftr-320	1334	6	note	note	NOUN
ftr-320	1334	7	2	2	NUM
ftr-320	1334	8	,	,	PUNCT
ftr-320	1334	9	reprinted	reprint	VERB
ftr-320	1334	10	in	in	ADP
ftr-320	1334	11	1980	1980	NUM
ftr-320	1334	12	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-320	1334	13	.	.	PUNCT
ftr-320	1335	1	6736	6736	NUM
ftr-320	1335	2	.	.	PUNCT
ftr-320	1336	1	see	see	VERB
ftr-320	1336	2	also	also	ADV
ftr-320	1336	3	,	,	PUNCT
ftr-320	1336	4	mclaughlin	mclaughlin	PROPN
ftr-320	1336	5	,	,	PUNCT
ftr-320	1336	6	national	national	ADJ
ftr-320	1336	7	perpetuity	perpetuity	NOUN
ftr-320	1336	8	standards	standard	NOUN
ftr-320	1336	9	,	,	PUNCT
ftr-320	1336	10	part	part	NOUN
ftr-320	1336	11	1	1	NUM
ftr-320	1336	12	,	,	PUNCT
ftr-320	1336	13	supra	supra	PROPN
ftr-320	1336	14	note	note	NOUN
ftr-320	1336	15	16	16	NUM
ftr-320	1336	16	,	,	PUNCT
ftr-320	1336	17	at	at	ADP
ftr-320	1336	18	478–80	478–80	PROPN
ftr-320	1336	19	.	.	PROPN
ftr-320	1337	1	282	282	NUM
ftr-320	1337	2	florida	florida	PROPN
ftr-320	1337	3	tax	tax	NOUN
ftr-320	1337	4	review	review	NOUN
ftr-320	1337	5	[	[	X
ftr-320	1337	6	vol	vol	NOUN
ftr-320	1337	7	.	.	PUNCT
ftr-320	1338	1	13:5	13:5	NUM
ftr-320	1338	2	easements	easement	NOUN
ftr-320	1338	3	.	.	PUNCT
ftr-320	1339	1	205	205	NUM
ftr-320	1339	2	the	the	DET
ftr-320	1339	3	treasury	treasury	PROPN
ftr-320	1339	4	department	department	PROPN
ftr-320	1339	5	then	then	ADV
ftr-320	1339	6	incorporated	incorporate	VERB
ftr-320	1339	7	much	much	ADJ
ftr-320	1339	8	of	of	ADP
ftr-320	1339	9	the	the	DET
ftr-320	1339	10	legislative	legislative	ADJ
ftr-320	1339	11	history	history	NOUN
ftr-320	1339	12	into	into	ADP
ftr-320	1339	13	the	the	DET
ftr-320	1339	14	regulations	regulation	NOUN
ftr-320	1339	15	in	in	ADP
ftr-320	1339	16	the	the	DET
ftr-320	1339	17	form	form	NOUN
ftr-320	1339	18	of	of	ADP
ftr-320	1339	19	the	the	DET
ftr-320	1339	20	restriction	restriction	NOUN
ftr-320	1339	21	on	on	ADP
ftr-320	1339	22	transfer	transfer	NOUN
ftr-320	1339	23	and	and	CCONJ
ftr-320	1339	24	other	other	ADJ
ftr-320	1339	25	perpetuity	perpetuity	NOUN
ftr-320	1339	26	-	-	PUNCT
ftr-320	1339	27	related	relate	VERB
ftr-320	1339	28	requirements	requirement	NOUN
ftr-320	1339	29	.	.	PUNCT
ftr-320	1340	1	206	206	NUM
ftr-320	1340	2	moreover	moreover	ADV
ftr-320	1340	3	,	,	PUNCT
ftr-320	1340	4	with	with	ADP
ftr-320	1340	5	regard	regard	NOUN
ftr-320	1340	6	to	to	ADP
ftr-320	1340	7	swaps	swap	NOUN
ftr-320	1340	8	specifically	specifically	ADV
ftr-320	1340	9	,	,	PUNCT
ftr-320	1340	10	this	this	DET
ftr-320	1340	11	author	author	NOUN
ftr-320	1340	12	has	have	AUX
ftr-320	1340	13	previously	previously	ADV
ftr-320	1340	14	explained	explain	VERB
ftr-320	1340	15	:	:	PUNCT
ftr-320	1340	16	[	[	X
ftr-320	1340	17	t]o	t]o	PART
ftr-320	1340	18	be	be	AUX
ftr-320	1340	19	eligible	eligible	ADJ
ftr-320	1340	20	for	for	ADP
ftr-320	1340	21	the	the	DET
ftr-320	1340	22	federal	federal	ADJ
ftr-320	1340	23	subsidy	subsidy	NOUN
ftr-320	1340	24	under	under	ADP
ftr-320	1340	25	section	section	NOUN
ftr-320	1340	26	170(h	170(h	PROPN
ftr-320	1340	27	)	)	PUNCT
ftr-320	1340	28	,	,	PUNCT
ftr-320	1340	29	a	a	DET
ftr-320	1340	30	conservation	conservation	NOUN
ftr-320	1340	31	easement	easement	NOUN
ftr-320	1340	32	must	must	AUX
ftr-320	1340	33	satisfy	satisfy	VERB
ftr-320	1340	34	one	one	NUM
ftr-320	1340	35	or	or	CCONJ
ftr-320	1340	36	more	more	ADJ
ftr-320	1340	37	of	of	ADP
ftr-320	1340	38	the	the	DET
ftr-320	1340	39	fairly	fairly	ADV
ftr-320	1340	40	elaborate	elaborate	ADJ
ftr-320	1340	41	conservation	conservation	NOUN
ftr-320	1340	42	purposes	purpose	NOUN
ftr-320	1340	43	tests	test	VERB
ftr-320	1340	44	as	as	ADV
ftr-320	1340	45	well	well	ADV
ftr-320	1340	46	as	as	ADP
ftr-320	1340	47	the	the	DET
ftr-320	1340	48	myriad	myriad	ADJ
ftr-320	1340	49	other	other	ADJ
ftr-320	1340	50	requirements	requirement	NOUN
ftr-320	1340	51	in	in	ADP
ftr-320	1340	52	section	section	NOUN
ftr-320	1340	53	170(h	170(h	PROPN
ftr-320	1340	54	)	)	PUNCT
ftr-320	1340	55	and	and	CCONJ
ftr-320	1340	56	the	the	DET
ftr-320	1340	57	treasury	treasury	PROPN
ftr-320	1340	58	regulations	regulation	NOUN
ftr-320	1340	59	at	at	ADP
ftr-320	1340	60	the	the	DET
ftr-320	1340	61	time	time	NOUN
ftr-320	1340	62	of	of	ADP
ftr-320	1340	63	its	its	PRON
ftr-320	1340	64	donation	donation	NOUN
ftr-320	1340	65	.	.	PUNCT
ftr-320	1341	1	if	if	SCONJ
ftr-320	1341	2	swaps	swap	NOUN
ftr-320	1341	3	were	be	AUX
ftr-320	1341	4	permissible	permissible	ADJ
ftr-320	1341	5	,	,	PUNCT
ftr-320	1341	6	the	the	DET
ftr-320	1341	7	owner	owner	NOUN
ftr-320	1341	8	of	of	ADP
ftr-320	1341	9	the	the	DET
ftr-320	1341	10	land	land	NOUN
ftr-320	1341	11	and	and	CCONJ
ftr-320	1341	12	the	the	DET
ftr-320	1341	13	holder	holder	NOUN
ftr-320	1341	14	of	of	ADP
ftr-320	1341	15	the	the	DET
ftr-320	1341	16	easement	easement	NOUN
ftr-320	1341	17	could	could	AUX
ftr-320	1341	18	,	,	PUNCT
ftr-320	1341	19	on	on	ADP
ftr-320	1341	20	the	the	DET
ftr-320	1341	21	day	day	NOUN
ftr-320	1341	22	following	follow	VERB
ftr-320	1341	23	the	the	DET
ftr-320	1341	24	donation	donation	NOUN
ftr-320	1341	25	or	or	CCONJ
ftr-320	1341	26	any	any	DET
ftr-320	1341	27	time	time	NOUN
ftr-320	1341	28	thereafter	thereafter	ADV
ftr-320	1341	29	,	,	PUNCT
ftr-320	1341	30	agree	agree	VERB
ftr-320	1341	31	to	to	PART
ftr-320	1341	32	remove	remove	VERB
ftr-320	1341	33	ten	ten	NUM
ftr-320	1341	34	,	,	PUNCT
ftr-320	1341	35	fifty	fifty	NUM
ftr-320	1341	36	,	,	PUNCT
ftr-320	1341	37	or	or	CCONJ
ftr-320	1341	38	even	even	ADV
ftr-320	1341	39	one	one	NUM
ftr-320	1341	40	hundred	hundred	NUM
ftr-320	1341	41	percent	percent	NOUN
ftr-320	1341	42	of	of	ADP
ftr-320	1341	43	the	the	DET
ftr-320	1341	44	original	original	ADJ
ftr-320	1341	45	land	land	NOUN
ftr-320	1341	46	from	from	ADP
ftr-320	1341	47	the	the	DET
ftr-320	1341	48	protection	protection	NOUN
ftr-320	1341	49	of	of	ADP
ftr-320	1341	50	the	the	DET
ftr-320	1341	51	easement	easement	NOUN
ftr-320	1341	52	in	in	ADP
ftr-320	1341	53	exchange	exchange	NOUN
ftr-320	1341	54	for	for	ADP
ftr-320	1341	55	the	the	DET
ftr-320	1341	56	protection	protection	NOUN
ftr-320	1341	57	of	of	ADP
ftr-320	1341	58	some	some	DET
ftr-320	1341	59	other	other	ADJ
ftr-320	1341	60	land	land	NOUN
ftr-320	1341	61	,	,	PUNCT
ftr-320	1341	62	and	and	CCONJ
ftr-320	1341	63	the	the	DET
ftr-320	1341	64	new	new	ADJ
ftr-320	1341	65	land	land	NOUN
ftr-320	1341	66	and	and	CCONJ
ftr-320	1341	67	the	the	DET
ftr-320	1341	68	provisions	provision	NOUN
ftr-320	1341	69	governing	govern	VERB
ftr-320	1341	70	its	its	PRON
ftr-320	1341	71	protection	protection	NOUN
ftr-320	1341	72	would	would	AUX
ftr-320	1341	73	not	not	PART
ftr-320	1341	74	have	have	VERB
ftr-320	1341	75	to	to	PART
ftr-320	1341	76	meet	meet	VERB
ftr-320	1341	77	the	the	DET
ftr-320	1341	78	threshold	threshold	NOUN
ftr-320	1341	79	conservation	conservation	NOUN
ftr-320	1341	80	purposes	purpose	NOUN
ftr-320	1341	81	tests	test	NOUN
ftr-320	1341	82	or	or	CCONJ
ftr-320	1341	83	any	any	PRON
ftr-320	1341	84	of	of	ADP
ftr-320	1341	85	the	the	DET
ftr-320	1341	86	other	other	ADJ
ftr-320	1341	87	requirements	requirement	NOUN
ftr-320	1341	88	in	in	ADP
ftr-320	1341	89	section	section	NOUN
ftr-320	1341	90	170(h	170(h	PROPN
ftr-320	1341	91	)	)	PUNCT
ftr-320	1341	92	and	and	CCONJ
ftr-320	1341	93	the	the	DET
ftr-320	1341	94	treasury	treasury	PROPN
ftr-320	1341	95	regulations	regulation	NOUN
ftr-320	1341	96	.	.	PUNCT
ftr-320	1342	1	permitting	permit	VERB
ftr-320	1342	2	swaps	swap	NOUN
ftr-320	1342	3	would	would	AUX
ftr-320	1342	4	thus	thus	ADV
ftr-320	1342	5	render	render	VERB
ftr-320	1342	6	satisfaction	satisfaction	NOUN
ftr-320	1342	7	of	of	ADP
ftr-320	1342	8	the	the	DET
ftr-320	1342	9	threshold	threshold	NOUN
ftr-320	1342	10	conservation	conservation	NOUN
ftr-320	1342	11	purposes	purpose	NOUN
ftr-320	1342	12	tests	test	NOUN
ftr-320	1342	13	and	and	CCONJ
ftr-320	1342	14	other	other	ADJ
ftr-320	1342	15	requirements	requirement	NOUN
ftr-320	1342	16	in	in	ADP
ftr-320	1342	17	section	section	NOUN
ftr-320	1342	18	170(h	170(h	PROPN
ftr-320	1342	19	)	)	PUNCT
ftr-320	1342	20	and	and	CCONJ
ftr-320	1342	21	the	the	DET
ftr-320	1342	22	treasury	treasury	PROPN
ftr-320	1342	23	regulations	regulation	NOUN
ftr-320	1342	24	a	a	DET
ftr-320	1342	25	meaningless	meaningless	ADJ
ftr-320	1342	26	exercise	exercise	NOUN
ftr-320	1342	27	.	.	PUNCT
ftr-320	1342	28	.	.	PUNCT
ftr-320	1342	29	.	.	PUNCT
ftr-320	1343	1	.	.	PUNCT
ftr-320	1344	1	207	207	NUM
ftr-320	1344	2	permitting	permit	VERB
ftr-320	1344	3	holders	holder	NOUN
ftr-320	1344	4	to	to	PART
ftr-320	1344	5	agree	agree	VERB
ftr-320	1344	6	to	to	ADP
ftr-320	1344	7	swaps	swap	NOUN
ftr-320	1344	8	would	would	AUX
ftr-320	1344	9	also	also	ADV
ftr-320	1344	10	violate	violate	VERB
ftr-320	1344	11	the	the	DET
ftr-320	1344	12	restriction	restriction	NOUN
ftr-320	1344	13	on	on	ADP
ftr-320	1344	14	transfer	transfer	NOUN
ftr-320	1344	15	,	,	PUNCT
ftr-320	1344	16	extinguishment	extinguishment	NOUN
ftr-320	1344	17	,	,	PUNCT
ftr-320	1344	18	and	and	CCONJ
ftr-320	1344	19	proceeds	proceed	VERB
ftr-320	1344	20	regulations	regulation	NOUN
ftr-320	1344	21	,	,	PUNCT
ftr-320	1344	22	as	as	SCONJ
ftr-320	1344	23	those	those	DET
ftr-320	1344	24	regulations	regulation	NOUN
ftr-320	1344	25	prohibit	prohibit	VERB
ftr-320	1344	26	swaps	swap	NOUN
ftr-320	1344	27	except	except	SCONJ
ftr-320	1344	28	in	in	ADP
ftr-320	1344	29	carefully	carefully	ADV
ftr-320	1344	30	prescribed	prescribe	VERB
ftr-320	1344	31	circumstances	circumstance	NOUN
ftr-320	1344	32	—	—	PUNCT
ftr-320	1344	33	i.e.	i.e.	X
ftr-320	1344	34	,	,	PUNCT
ftr-320	1344	35	when	when	SCONJ
ftr-320	1344	36	it	it	PRON
ftr-320	1344	37	can	can	AUX
ftr-320	1344	38	be	be	AUX
ftr-320	1344	39	shown	show	VERB
ftr-320	1344	40	to	to	ADP
ftr-320	1344	41	the	the	DET
ftr-320	1344	42	satisfaction	satisfaction	NOUN
ftr-320	1344	43	of	of	ADP
ftr-320	1344	44	a	a	DET
ftr-320	1344	45	court	court	NOUN
ftr-320	1344	46	that	that	SCONJ
ftr-320	1344	47	continuing	continue	VERB
ftr-320	1344	48	to	to	PART
ftr-320	1344	49	use	use	VERB
ftr-320	1344	50	the	the	DET
ftr-320	1344	51	originally	originally	ADV
ftr-320	1344	52	protected	protect	VERB
ftr-320	1344	53	property	property	NOUN
ftr-320	1344	54	for	for	ADP
ftr-320	1344	55	conservation	conservation	NOUN
ftr-320	1344	56	purposes	purpose	NOUN
ftr-320	1344	57	has	have	AUX
ftr-320	1344	58	become	become	VERB
ftr-320	1344	59	impossible	impossible	ADJ
ftr-320	1344	60	or	or	CCONJ
ftr-320	1344	61	impractical	impractical	ADJ
ftr-320	1344	62	,	,	PUNCT
ftr-320	1344	63	the	the	DET
ftr-320	1344	64	holder	holder	NOUN
ftr-320	1344	65	receives	receive	VERB
ftr-320	1344	66	something	something	PRON
ftr-320	1344	67	of	of	ADP
ftr-320	1344	68	sufficient	sufficient	ADJ
ftr-320	1344	69	value	value	NOUN
ftr-320	1344	70	in	in	ADP
ftr-320	1344	71	exchange	exchange	NOUN
ftr-320	1344	72	(	(	PUNCT
ftr-320	1344	73	worth	worth	ADJ
ftr-320	1344	74	at	at	ADP
ftr-320	1344	75	least	least	ADJ
ftr-320	1344	76	its	its	PRON
ftr-320	1344	77	minimum	minimum	ADJ
ftr-320	1344	78	proportionate	proportionate	ADJ
ftr-320	1344	79	share	share	NOUN
ftr-320	1344	80	of	of	ADP
ftr-320	1344	81	proceeds	proceed	NOUN
ftr-320	1344	82	)	)	PUNCT
ftr-320	1344	83	,	,	PUNCT
ftr-320	1344	84	and	and	CCONJ
ftr-320	1344	85	the	the	DET
ftr-320	1344	86	protection	protection	NOUN
ftr-320	1344	87	of	of	ADP
ftr-320	1344	88	the	the	DET
ftr-320	1344	89	new	new	ADJ
ftr-320	1344	90	property	property	NOUN
ftr-320	1344	91	is	be	AUX
ftr-320	1344	92	―consistent	―consistent	PROPN
ftr-320	1344	93	with	with	ADP
ftr-320	1344	94	the	the	DET
ftr-320	1344	95	conservation	conservation	NOUN
ftr-320	1344	96	purposes	purpose	NOUN
ftr-320	1344	97	of	of	ADP
ftr-320	1344	98	the	the	DET
ftr-320	1344	99	original	original	ADJ
ftr-320	1344	100	contribution.‖	contribution.‖	NOUN
ftr-320	1344	101	208	208	NUM
ftr-320	1344	102	in	in	ADP
ftr-320	1344	103	a	a	DET
ftr-320	1344	104	march	march	NOUN
ftr-320	1344	105	2012	2012	NUM
ftr-320	1344	106	information	information	NOUN
ftr-320	1344	107	205	205	NUM
ftr-320	1344	108	.	.	PUNCT
ftr-320	1345	1	see	see	VERB
ftr-320	1345	2	s.	s.	PROPN
ftr-320	1345	3	rep	rep	PROPN
ftr-320	1345	4	.	.	PROPN
ftr-320	1346	1	no	no	INTJ
ftr-320	1346	2	.	.	NOUN
ftr-320	1347	1	96	96	NUM
ftr-320	1347	2	-	-	SYM
ftr-320	1347	3	1007	1007	NUM
ftr-320	1347	4	,	,	PUNCT
ftr-320	1347	5	supra	supra	ADJ
ftr-320	1347	6	note	note	NOUN
ftr-320	1347	7	2	2	NUM
ftr-320	1347	8	,	,	PUNCT
ftr-320	1347	9	pt	pt	PROPN
ftr-320	1347	10	.	.	PROPN
ftr-320	1347	11	ii	ii	PROPN
ftr-320	1347	12	,	,	PUNCT
ftr-320	1347	13	at	at	ADP
ftr-320	1347	14	13–14	13–14	NUM
ftr-320	1347	15	,	,	PUNCT
ftr-320	1347	16	reprinted	reprint	VERB
ftr-320	1347	17	in	in	ADP
ftr-320	1347	18	1980	1980	NUM
ftr-320	1347	19	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-320	1347	20	.	.	PUNCT
ftr-320	1348	1	at	at	ADP
ftr-320	1348	2	6748–49	6748–49	ADJ
ftr-320	1348	3	.	.	PUNCT
ftr-320	1349	1	see	see	VERB
ftr-320	1349	2	also	also	ADV
ftr-320	1349	3	mclaughlin	mclaughlin	PROPN
ftr-320	1349	4	,	,	PUNCT
ftr-320	1349	5	national	national	ADJ
ftr-320	1349	6	perpetuity	perpetuity	NOUN
ftr-320	1349	7	standards	standard	NOUN
ftr-320	1349	8	,	,	PUNCT
ftr-320	1349	9	part	part	NOUN
ftr-320	1349	10	1	1	NUM
ftr-320	1349	11	,	,	PUNCT
ftr-320	1349	12	supra	supra	PROPN
ftr-320	1349	13	note	note	NOUN
ftr-320	1349	14	16	16	NUM
ftr-320	1349	15	,	,	PUNCT
ftr-320	1349	16	at	at	ADP
ftr-320	1349	17	475–76	475–76	NUM
ftr-320	1349	18	.	.	PUNCT
ftr-320	1350	1	206	206	NUM
ftr-320	1350	2	.	.	PUNCT
ftr-320	1351	1	see	see	VERB
ftr-320	1351	2	regs	reg	NOUN
ftr-320	1351	3	.	.	PUNCT
ftr-320	1352	1	§	§	PROPN
ftr-320	1352	2	§	§	PROPN
ftr-320	1352	3	1.170a-14(b)(2	1.170a-14(b)(2	NUM
ftr-320	1352	4	)	)	PUNCT
ftr-320	1352	5	,	,	PUNCT
ftr-320	1352	6	-14(c	-14(c	NOUN
ftr-320	1352	7	)	)	PUNCT
ftr-320	1352	8	,	,	PUNCT
ftr-320	1352	9	-14(e	-14(e	PROPN
ftr-320	1352	10	)	)	PUNCT
ftr-320	1352	11	,	,	PUNCT
ftr-320	1352	12	-14(g)(1)-(6	-14(g)(1)-(6	NUM
ftr-320	1352	13	)	)	PUNCT
ftr-320	1352	14	.	.	PUNCT
ftr-320	1353	1	see	see	VERB
ftr-320	1353	2	also	also	ADV
ftr-320	1353	3	mclaughlin	mclaughlin	PROPN
ftr-320	1353	4	,	,	PUNCT
ftr-320	1353	5	national	national	ADJ
ftr-320	1353	6	perpetuity	perpetuity	NOUN
ftr-320	1353	7	standards	standard	NOUN
ftr-320	1353	8	,	,	PUNCT
ftr-320	1353	9	part	part	NOUN
ftr-320	1353	10	1	1	NUM
ftr-320	1353	11	,	,	PUNCT
ftr-320	1353	12	supra	supra	PROPN
ftr-320	1353	13	note	note	NOUN
ftr-320	1353	14	16	16	NUM
ftr-320	1353	15	,	,	PUNCT
ftr-320	1353	16	at	at	ADP
ftr-320	1353	17	487–513	487–513	NUM
ftr-320	1353	18	(	(	PUNCT
ftr-320	1353	19	describing	describe	VERB
ftr-320	1353	20	the	the	DET
ftr-320	1353	21	requirements	requirement	NOUN
ftr-320	1353	22	in	in	ADP
ftr-320	1353	23	the	the	DET
ftr-320	1353	24	regulations	regulation	NOUN
ftr-320	1353	25	)	)	PUNCT
ftr-320	1353	26	.	.	PUNCT
ftr-320	1354	1	207	207	NUM
ftr-320	1354	2	.	.	PUNCT
ftr-320	1355	1	see	see	VERB
ftr-320	1355	2	mclaughlin	mclaughlin	PROPN
ftr-320	1355	3	,	,	PUNCT
ftr-320	1355	4	national	national	ADJ
ftr-320	1355	5	perpetuity	perpetuity	NOUN
ftr-320	1355	6	standards	standard	NOUN
ftr-320	1355	7	,	,	PUNCT
ftr-320	1355	8	part	part	NOUN
ftr-320	1355	9	1	1	NUM
ftr-320	1355	10	,	,	PUNCT
ftr-320	1355	11	supra	supra	PROPN
ftr-320	1355	12	note	note	NOUN
ftr-320	1355	13	16	16	NUM
ftr-320	1355	14	,	,	PUNCT
ftr-320	1355	15	at	at	ADP
ftr-320	1355	16	520–23	520–23	NUM
ftr-320	1355	17	.	.	PUNCT
ftr-320	1356	1	the	the	DET
ftr-320	1356	2	goal	goal	NOUN
ftr-320	1356	3	of	of	ADP
ftr-320	1356	4	a	a	DET
ftr-320	1356	5	swap	swap	NOUN
ftr-320	1356	6	is	be	AUX
ftr-320	1356	7	to	to	PART
ftr-320	1356	8	free	free	VERB
ftr-320	1356	9	property	property	NOUN
ftr-320	1356	10	from	from	ADP
ftr-320	1356	11	an	an	DET
ftr-320	1356	12	easement‘s	easement‘s	NOUN
ftr-320	1356	13	restrictions	restriction	NOUN
ftr-320	1356	14	so	so	SCONJ
ftr-320	1356	15	that	that	SCONJ
ftr-320	1356	16	the	the	DET
ftr-320	1356	17	property	property	NOUN
ftr-320	1356	18	can	can	AUX
ftr-320	1356	19	be	be	AUX
ftr-320	1356	20	put	put	VERB
ftr-320	1356	21	to	to	ADP
ftr-320	1356	22	previously	previously	ADV
ftr-320	1356	23	prohibited	prohibit	VERB
ftr-320	1356	24	uses	use	NOUN
ftr-320	1356	25	.	.	PUNCT
ftr-320	1357	1	208	208	NUM
ftr-320	1357	2	.	.	X
ftr-320	1358	1	see	see	VERB
ftr-320	1358	2	regs	reg	NOUN
ftr-320	1358	3	.	.	PUNCT
ftr-320	1359	1	§	§	PROPN
ftr-320	1359	2	§	§	PROPN
ftr-320	1359	3	1.170a-14(c)(2	1.170a-14(c)(2	NUM
ftr-320	1359	4	)	)	PUNCT
ftr-320	1359	5	,	,	PUNCT
ftr-320	1359	6	-14(g)(6	-14(g)(6	PROPN
ftr-320	1359	7	)	)	PUNCT
ftr-320	1359	8	.	.	PUNCT
ftr-320	1360	1	2012	2012	NUM
ftr-320	1360	2	]	]	PUNCT
ftr-320	1360	3	tax	tax	NOUN
ftr-320	1360	4	-	-	PUNCT
ftr-320	1360	5	deductible	deductible	ADJ
ftr-320	1360	6	conservation	conservation	NOUN
ftr-320	1360	7	easements	easement	NOUN
ftr-320	1360	8	283	283	NUM
ftr-320	1360	9	letter	letter	NOUN
ftr-320	1360	10	,	,	PUNCT
ftr-320	1360	11	the	the	DET
ftr-320	1360	12	irs	irs	PROPN
ftr-320	1360	13	confirmed	confirm	VERB
ftr-320	1360	14	that	that	SCONJ
ftr-320	1360	15	the	the	DET
ftr-320	1360	16	contribution	contribution	NOUN
ftr-320	1360	17	of	of	ADP
ftr-320	1360	18	a	a	DET
ftr-320	1360	19	conservation	conservation	NOUN
ftr-320	1360	20	easement	easement	NOUN
ftr-320	1360	21	that	that	PRON
ftr-320	1360	22	authorizes	authorize	VERB
ftr-320	1360	23	swaps	swap	NOUN
ftr-320	1360	24	other	other	ADJ
ftr-320	1360	25	in	in	ADP
ftr-320	1360	26	accordance	accordance	NOUN
ftr-320	1360	27	with	with	ADP
ftr-320	1360	28	the	the	DET
ftr-320	1360	29	extinguishment	extinguishment	NOUN
ftr-320	1360	30	and	and	CCONJ
ftr-320	1360	31	proceeds	proceed	VERB
ftr-320	1360	32	requirements	requirement	NOUN
ftr-320	1360	33	of	of	ADP
ftr-320	1360	34	regulation	regulation	NOUN
ftr-320	1360	35	section	section	NOUN
ftr-320	1360	36	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-320	1360	37	)	)	PUNCT
ftr-320	1360	38	will	will	AUX
ftr-320	1360	39	not	not	PART
ftr-320	1360	40	be	be	AUX
ftr-320	1360	41	eligible	eligible	ADJ
ftr-320	1360	42	for	for	ADP
ftr-320	1360	43	a	a	DET
ftr-320	1360	44	federal	federal	ADJ
ftr-320	1360	45	charitable	charitable	ADJ
ftr-320	1360	46	income	income	NOUN
ftr-320	1360	47	tax	tax	NOUN
ftr-320	1360	48	deduction	deduction	NOUN
ftr-320	1360	49	under	under	ADP
ftr-320	1360	50	section	section	NOUN
ftr-320	1360	51	170(h	170(h	PROPN
ftr-320	1360	52	)	)	PUNCT
ftr-320	1360	53	.	.	PUNCT
ftr-320	1361	1	209	209	NUM
ftr-320	1361	2	3	3	NUM
ftr-320	1361	3	.	.	PUNCT
ftr-320	1361	4	rights	right	NOUN
ftr-320	1361	5	to	to	PART
ftr-320	1361	6	change	change	VERB
ftr-320	1361	7	or	or	CCONJ
ftr-320	1361	8	abandon	abandon	VERB
ftr-320	1361	9	may	may	AUX
ftr-320	1361	10	render	render	VERB
ftr-320	1361	11	conservation	conservation	NOUN
ftr-320	1361	12	easement	easement	ADJ
ftr-320	1361	13	provisions	provision	NOUN
ftr-320	1361	14	nonbinding	nonbinde	VERB
ftr-320	1361	15	as	as	SCONJ
ftr-320	1361	16	explained	explain	VERB
ftr-320	1361	17	above	above	ADV
ftr-320	1361	18	,	,	PUNCT
ftr-320	1361	19	congress	congress	PROPN
ftr-320	1361	20	did	do	AUX
ftr-320	1361	21	not	not	PART
ftr-320	1361	22	rely	rely	VERB
ftr-320	1361	23	on	on	ADP
ftr-320	1361	24	the	the	DET
ftr-320	1361	25	general	general	ADJ
ftr-320	1361	26	requirement	requirement	NOUN
ftr-320	1361	27	that	that	SCONJ
ftr-320	1361	28	tax	tax	NOUN
ftr-320	1361	29	-	-	PUNCT
ftr-320	1361	30	exempt	exempt	ADJ
ftr-320	1361	31	organizations	organization	NOUN
ftr-320	1361	32	operate	operate	VERB
ftr-320	1361	33	exclusively	exclusively	ADV
ftr-320	1361	34	for	for	ADP
ftr-320	1361	35	charitable	charitable	ADJ
ftr-320	1361	36	purposes	purpose	NOUN
ftr-320	1361	37	to	to	PART
ftr-320	1361	38	ensure	ensure	VERB
ftr-320	1361	39	the	the	DET
ftr-320	1361	40	proper	proper	ADJ
ftr-320	1361	41	administration	administration	NOUN
ftr-320	1361	42	and	and	CCONJ
ftr-320	1361	43	enforcement	enforcement	NOUN
ftr-320	1361	44	of	of	ADP
ftr-320	1361	45	taxdeductible	taxdeductible	ADJ
ftr-320	1361	46	easements	easement	NOUN
ftr-320	1361	47	over	over	ADP
ftr-320	1361	48	the	the	DET
ftr-320	1361	49	long	long	ADJ
ftr-320	1361	50	term	term	NOUN
ftr-320	1361	51	.	.	PUNCT
ftr-320	1362	1	instead	instead	ADV
ftr-320	1362	2	,	,	PUNCT
ftr-320	1362	3	congress	congress	PROPN
ftr-320	1362	4	added	add	VERB
ftr-320	1362	5	the	the	DET
ftr-320	1362	6	protected	protect	VERB
ftr-320	1362	7	-	-	PUNCT
ftr-320	1362	8	in	in	ADP
ftr-320	1362	9	-	-	PUNCT
ftr-320	1362	10	perpetuity	perpetuity	NOUN
ftr-320	1362	11	requirement	requirement	NOUN
ftr-320	1362	12	to	to	PART
ftr-320	1362	13	section	section	VERB
ftr-320	1362	14	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-320	1362	15	)	)	PUNCT
ftr-320	1362	16	and	and	CCONJ
ftr-320	1362	17	provided	provide	VERB
ftr-320	1362	18	significant	significant	ADJ
ftr-320	1362	19	guidance	guidance	NOUN
ftr-320	1362	20	regarding	regard	VERB
ftr-320	1362	21	the	the	DET
ftr-320	1362	22	meaning	meaning	NOUN
ftr-320	1362	23	of	of	ADP
ftr-320	1362	24	that	that	DET
ftr-320	1362	25	new	new	ADJ
ftr-320	1362	26	requirement	requirement	NOUN
ftr-320	1362	27	in	in	ADP
ftr-320	1362	28	the	the	DET
ftr-320	1362	29	legislative	legislative	ADJ
ftr-320	1362	30	history	history	NOUN
ftr-320	1362	31	.	.	PUNCT
ftr-320	1363	1	the	the	DET
ftr-320	1363	2	treasury	treasury	PROPN
ftr-320	1363	3	department	department	PROPN
ftr-320	1363	4	then	then	ADV
ftr-320	1363	5	incorporated	incorporate	VERB
ftr-320	1363	6	much	much	ADJ
ftr-320	1363	7	of	of	ADP
ftr-320	1363	8	the	the	DET
ftr-320	1363	9	legislative	legislative	ADJ
ftr-320	1363	10	history	history	NOUN
ftr-320	1363	11	into	into	ADP
ftr-320	1363	12	the	the	DET
ftr-320	1363	13	regulations	regulation	NOUN
ftr-320	1363	14	,	,	PUNCT
ftr-320	1363	15	which	which	PRON
ftr-320	1363	16	contain	contain	VERB
ftr-320	1363	17	numerous	numerous	ADJ
ftr-320	1363	18	requirements	requirement	NOUN
ftr-320	1363	19	intended	intend	VERB
ftr-320	1363	20	to	to	PART
ftr-320	1363	21	ensure	ensure	VERB
ftr-320	1363	22	that	that	SCONJ
ftr-320	1363	23	the	the	DET
ftr-320	1363	24	conservation	conservation	NOUN
ftr-320	1363	25	purpose	purpose	NOUN
ftr-320	1363	26	of	of	ADP
ftr-320	1363	27	a	a	DET
ftr-320	1363	28	tax	tax	NOUN
ftr-320	1363	29	-	-	PUNCT
ftr-320	1363	30	deductible	deductible	ADJ
ftr-320	1363	31	conservation	conservation	NOUN
ftr-320	1363	32	easement	easement	NOUN
ftr-320	1363	33	will	will	AUX
ftr-320	1363	34	be	be	AUX
ftr-320	1363	35	protected	protect	VERB
ftr-320	1363	36	in	in	ADP
ftr-320	1363	37	perpetuity	perpetuity	NOUN
ftr-320	1363	38	.	.	PUNCT
ftr-320	1364	1	in	in	ADP
ftr-320	1364	2	most	most	ADJ
ftr-320	1364	3	cases	case	NOUN
ftr-320	1364	4	,	,	PUNCT
ftr-320	1364	5	donors	donor	NOUN
ftr-320	1364	6	satisfy	satisfy	VERB
ftr-320	1364	7	these	these	DET
ftr-320	1364	8	perpetuity	perpetuity	NOUN
ftr-320	1364	9	-	-	PUNCT
ftr-320	1364	10	related	relate	VERB
ftr-320	1364	11	requirements	requirement	NOUN
ftr-320	1364	12	by	by	ADP
ftr-320	1364	13	including	include	VERB
ftr-320	1364	14	specific	specific	ADJ
ftr-320	1364	15	clauses	clause	NOUN
ftr-320	1364	16	in	in	ADP
ftr-320	1364	17	the	the	DET
ftr-320	1364	18	conservation	conservation	NOUN
ftr-320	1364	19	easement	easement	NOUN
ftr-320	1364	20	deed	deed	NOUN
ftr-320	1364	21	that	that	PRON
ftr-320	1364	22	track	track	VERB
ftr-320	1364	23	the	the	DET
ftr-320	1364	24	regulations	regulation	NOUN
ftr-320	1364	25	,	,	PUNCT
ftr-320	1364	26	such	such	ADJ
ftr-320	1364	27	as	as	ADP
ftr-320	1364	28	restriction	restriction	NOUN
ftr-320	1364	29	on	on	ADP
ftr-320	1364	30	transfer	transfer	NOUN
ftr-320	1364	31	,	,	PUNCT
ftr-320	1364	32	extinguishment	extinguishment	NOUN
ftr-320	1364	33	,	,	PUNCT
ftr-320	1364	34	and	and	CCONJ
ftr-320	1364	35	proceeds	proceed	VERB
ftr-320	1364	36	clauses	clause	NOUN
ftr-320	1364	37	.	.	PUNCT
ftr-320	1365	1	210	210	NUM
ftr-320	1365	2	absent	absent	ADJ
ftr-320	1365	3	qualification	qualification	NOUN
ftr-320	1365	4	,	,	PUNCT
ftr-320	1365	5	these	these	DET
ftr-320	1365	6	clauses	clause	NOUN
ftr-320	1365	7	should	should	AUX
ftr-320	1365	8	be	be	AUX
ftr-320	1365	9	legally	legally	ADV
ftr-320	1365	10	binding	bind	VERB
ftr-320	1365	11	on	on	ADP
ftr-320	1365	12	both	both	DET
ftr-320	1365	13	parties	party	NOUN
ftr-320	1365	14	to	to	ADP
ftr-320	1365	15	the	the	DET
ftr-320	1365	16	easement	easement	NOUN
ftr-320	1365	17	(	(	PUNCT
ftr-320	1365	18	the	the	DET
ftr-320	1365	19	owner	owner	NOUN
ftr-320	1365	20	of	of	ADP
ftr-320	1365	21	the	the	DET
ftr-320	1365	22	subject	subject	NOUN
ftr-320	1365	23	property	property	NOUN
ftr-320	1365	24	and	and	CCONJ
ftr-320	1365	25	the	the	DET
ftr-320	1365	26	holder	holder	NOUN
ftr-320	1365	27	of	of	ADP
ftr-320	1365	28	the	the	DET
ftr-320	1365	29	easement	easement	NOUN
ftr-320	1365	30	)	)	PUNCT
ftr-320	1365	31	because	because	SCONJ
ftr-320	1365	32	,	,	PUNCT
ftr-320	1365	33	as	as	SCONJ
ftr-320	1365	34	recognized	recognize	VERB
ftr-320	1365	35	by	by	ADP
ftr-320	1365	36	the	the	DET
ftr-320	1365	37	tax	tax	NOUN
ftr-320	1365	38	court	court	NOUN
ftr-320	1365	39	in	in	ADP
ftr-320	1365	40	carpenter	carpenter	PROPN
ftr-320	1365	41	,	,	PUNCT
ftr-320	1365	42	a	a	DET
ftr-320	1365	43	tax	tax	NOUN
ftr-320	1365	44	-	-	PUNCT
ftr-320	1365	45	deductible	deductible	ADJ
ftr-320	1365	46	conservation	conservation	NOUN
ftr-320	1365	47	easement	easement	NOUN
ftr-320	1365	48	should	should	AUX
ftr-320	1365	49	constitute	constitute	VERB
ftr-320	1365	50	a	a	DET
ftr-320	1365	51	restricted	restricted	ADJ
ftr-320	1365	52	gift	gift	NOUN
ftr-320	1365	53	under	under	ADP
ftr-320	1365	54	state	state	NOUN
ftr-320	1365	55	law	law	NOUN
ftr-320	1365	56	,	,	PUNCT
ftr-320	1365	57	or	or	CCONJ
ftr-320	1365	58	a	a	DET
ftr-320	1365	59	contribution	contribution	NOUN
ftr-320	1365	60	conditioned	condition	VERB
ftr-320	1365	61	on	on	ADP
ftr-320	1365	62	the	the	DET
ftr-320	1365	63	use	use	NOUN
ftr-320	1365	64	of	of	ADP
ftr-320	1365	65	the	the	DET
ftr-320	1365	66	gift	gift	NOUN
ftr-320	1365	67	in	in	ADP
ftr-320	1365	68	accordance	accordance	NOUN
ftr-320	1365	69	with	with	ADP
ftr-320	1365	70	the	the	DET
ftr-320	1365	71	donor‘s	donor‘	VERB
ftr-320	1365	72	precise	precise	ADJ
ftr-320	1365	73	directions	direction	NOUN
ftr-320	1365	74	and	and	CCONJ
ftr-320	1365	75	limitations	limitation	NOUN
ftr-320	1365	76	.	.	PUNCT
ftr-320	1366	1	in	in	ADP
ftr-320	1366	2	addition	addition	NOUN
ftr-320	1366	3	,	,	PUNCT
ftr-320	1366	4	the	the	DET
ftr-320	1366	5	state	state	NOUN
ftr-320	1366	6	attorney	attorney	NOUN
ftr-320	1366	7	general	general	NOUN
ftr-320	1366	8	should	should	AUX
ftr-320	1366	9	have	have	AUX
ftr-320	1366	10	standing	stand	VERB
ftr-320	1366	11	to	to	PART
ftr-320	1366	12	sue	sue	VERB
ftr-320	1366	13	the	the	DET
ftr-320	1366	14	holder	holder	NOUN
ftr-320	1366	15	for	for	ADP
ftr-320	1366	16	failing	fail	VERB
ftr-320	1366	17	to	to	PART
ftr-320	1366	18	administer	administer	VERB
ftr-320	1366	19	and	and	CCONJ
ftr-320	1366	20	enforce	enforce	VERB
ftr-320	1366	21	the	the	DET
ftr-320	1366	22	easement	easement	NOUN
ftr-320	1366	23	consistent	consistent	ADJ
ftr-320	1366	24	with	with	ADP
ftr-320	1366	25	its	its	PRON
ftr-320	1366	26	stated	state	VERB
ftr-320	1366	27	terms	term	NOUN
ftr-320	1366	28	and	and	CCONJ
ftr-320	1366	29	purpose	purpose	NOUN
ftr-320	1366	30	.	.	PUNCT
ftr-320	1367	1	211	211	NUM
ftr-320	1367	2	where	where	SCONJ
ftr-320	1367	3	the	the	DET
ftr-320	1367	4	holder	holder	NOUN
ftr-320	1367	5	is	be	AUX
ftr-320	1367	6	granted	grant	VERB
ftr-320	1367	7	an	an	DET
ftr-320	1367	8	unlimited	unlimited	ADJ
ftr-320	1367	9	right	right	NOUN
ftr-320	1367	10	to	to	PART
ftr-320	1367	11	consent	consent	VERB
ftr-320	1367	12	to	to	ADP
ftr-320	1367	13	changes	change	NOUN
ftr-320	1367	14	or	or	CCONJ
ftr-320	1367	15	abandon	abandon	VERB
ftr-320	1367	16	an	an	DET
ftr-320	1367	17	easement	easement	NOUN
ftr-320	1367	18	as	as	ADP
ftr-320	1367	19	in	in	ADP
ftr-320	1367	20	simmons	simmon	NOUN
ftr-320	1367	21	and	and	CCONJ
ftr-320	1367	22	kaufman	kaufman	PROPN
ftr-320	1367	23	,	,	PUNCT
ftr-320	1367	24	however	however	ADV
ftr-320	1367	25	,	,	PUNCT
ftr-320	1367	26	the	the	DET
ftr-320	1367	27	legally	legally	ADV
ftr-320	1367	28	binding	binding	ADJ
ftr-320	1367	29	nature	nature	NOUN
ftr-320	1367	30	of	of	ADP
ftr-320	1367	31	the	the	DET
ftr-320	1367	32	easement	easement	ADJ
ftr-320	1367	33	terms	term	NOUN
ftr-320	1367	34	under	under	ADP
ftr-320	1367	35	state	state	NOUN
ftr-320	1367	36	law	law	NOUN
ftr-320	1367	37	is	be	AUX
ftr-320	1367	38	called	call	VERB
ftr-320	1367	39	into	into	ADP
ftr-320	1367	40	question	question	NOUN
ftr-320	1367	41	.	.	PUNCT
ftr-320	1368	1	212	212	NUM
ftr-320	1368	2	a	a	DET
ftr-320	1368	3	state	state	NOUN
ftr-320	1368	4	court	court	NOUN
ftr-320	1368	5	faced	face	VERB
ftr-320	1368	6	with	with	ADP
ftr-320	1368	7	interpreting	interpret	VERB
ftr-320	1368	8	a	a	DET
ftr-320	1368	9	conservation	conservation	NOUN
ftr-320	1368	10	easement	easement	NOUN
ftr-320	1368	11	209	209	NUM
ftr-320	1368	12	.	.	PUNCT
ftr-320	1369	1	irs	irs	PROPN
ftr-320	1369	2	information	information	NOUN
ftr-320	1369	3	letter	letter	NOUN
ftr-320	1369	4	no	no	INTJ
ftr-320	1369	5	.	.	NOUN
ftr-320	1369	6	2012	2012	NUM
ftr-320	1369	7	-	-	SYM
ftr-320	1369	8	0017	0017	NUM
ftr-320	1369	9	(	(	PUNCT
ftr-320	1369	10	march	march	PROPN
ftr-320	1369	11	5	5	NUM
ftr-320	1369	12	,	,	PUNCT
ftr-320	1369	13	2012	2012	NUM
ftr-320	1369	14	)	)	PUNCT
ftr-320	1369	15	,	,	PUNCT
ftr-320	1369	16	2012	2012	NUM
ftr-320	1369	17	tnt	tnt	PROPN
ftr-320	1369	18	66–25	66–25	NUM
ftr-320	1369	19	,	,	PUNCT
ftr-320	1369	20	http://www.irs.gov/pub/irs-wd/12-0017.pdf	http://www.irs.gov/pub/irs-wd/12-0017.pdf	PROPN
ftr-320	1369	21	.	.	PROPN
ftr-320	1369	22	210	210	NUM
ftr-320	1369	23	.	.	PUNCT
ftr-320	1370	1	see	see	VERB
ftr-320	1370	2	supra	supra	PROPN
ftr-320	1370	3	note	note	NOUN
ftr-320	1370	4	125	125	NUM
ftr-320	1370	5	and	and	CCONJ
ftr-320	1370	6	accompanying	accompany	VERB
ftr-320	1370	7	text	text	NOUN
ftr-320	1370	8	.	.	PUNCT
ftr-320	1371	1	211	211	NUM
ftr-320	1371	2	.	.	PUNCT
ftr-320	1372	1	see	see	VERB
ftr-320	1372	2	supra	supra	PROPN
ftr-320	1372	3	note	note	PROPN
ftr-320	1372	4	47	47	NUM
ftr-320	1372	5	and	and	CCONJ
ftr-320	1372	6	accompanying	accompany	VERB
ftr-320	1372	7	text	text	NOUN
ftr-320	1372	8	.	.	PUNCT
ftr-320	1373	1	212	212	NUM
ftr-320	1373	2	.	.	PUNCT
ftr-320	1374	1	the	the	DET
ftr-320	1374	2	right	right	NOUN
ftr-320	1374	3	to	to	PART
ftr-320	1374	4	consent	consent	VERB
ftr-320	1374	5	to	to	ADP
ftr-320	1374	6	changes	change	NOUN
ftr-320	1374	7	and	and	CCONJ
ftr-320	1374	8	abandon	abandon	VERB
ftr-320	1374	9	the	the	DET
ftr-320	1374	10	easements	easement	NOUN
ftr-320	1374	11	granted	grant	VERB
ftr-320	1374	12	to	to	ADP
ftr-320	1374	13	the	the	DET
ftr-320	1374	14	holders	holder	NOUN
ftr-320	1374	15	in	in	ADP
ftr-320	1374	16	simmons	simmon	NOUN
ftr-320	1374	17	and	and	CCONJ
ftr-320	1374	18	kaufman	kaufman	PROPN
ftr-320	1374	19	is	be	AUX
ftr-320	1374	20	expressly	expressly	ADV
ftr-320	1374	21	not	not	PART
ftr-320	1374	22	limited	limit	VERB
ftr-320	1374	23	by	by	ADP
ftr-320	1374	24	other	other	ADJ
ftr-320	1374	25	provisions	provision	NOUN
ftr-320	1374	26	in	in	ADP
ftr-320	1374	27	the	the	DET
ftr-320	1374	28	deeds	deed	NOUN
ftr-320	1374	29	.	.	PUNCT
ftr-320	1375	1	the	the	DET
ftr-320	1375	2	proviso	proviso	NOUN
ftr-320	1375	3	states	state	VERB
ftr-320	1375	4	that	that	SCONJ
ftr-320	1375	5	―nothing	―nothe	VERB
ftr-320	1375	6	herein	herein	NOUN
ftr-320	1375	7	contained	contain	VERB
ftr-320	1375	8	shall	shall	AUX
ftr-320	1375	9	be	be	AUX
ftr-320	1375	10	construed	construe	VERB
ftr-320	1375	11	to	to	PART
ftr-320	1375	12	limit	limit	VERB
ftr-320	1375	13	the	the	DET
ftr-320	1375	14	grantee	grantee	NOUN
ftr-320	1375	15	’s	’	VERB
ftr-320	1375	16	right	right	NOUN
ftr-320	1375	17	to	to	PART
ftr-320	1375	18	give	give	VERB
ftr-320	1375	19	its	its	PRON
ftr-320	1375	20	consent	consent	NOUN
ftr-320	1375	21	(	(	PUNCT
ftr-320	1375	22	e.g.	e.g.	ADV
ftr-320	1375	23	,	,	PUNCT
ftr-320	1375	24	to	to	AUX
ftr-320	1375	25	changes	change	NOUN
ftr-320	1375	26	in	in	ADP
ftr-320	1375	27	the	the	DET
ftr-320	1375	28	façade	façade	NOUN
ftr-320	1375	29	)	)	PUNCT
ftr-320	1375	30	or	or	CCONJ
ftr-320	1375	31	to	to	PART
ftr-320	1375	32	abandon	abandon	VERB
ftr-320	1375	33	some	some	PRON
ftr-320	1375	34	or	or	CCONJ
ftr-320	1375	35	all	all	PRON
ftr-320	1375	36	of	of	ADP
ftr-320	1375	37	its	its	PRON
ftr-320	1375	38	rights	right	NOUN
ftr-320	1375	39	hereunder.‖	hereunder.‖	VERB
ftr-320	1375	40	see	see	VERB
ftr-320	1375	41	supra	supra	PROPN
ftr-320	1375	42	note	note	NOUN
ftr-320	1375	43	193	193	NUM
ftr-320	1375	44	and	and	CCONJ
ftr-320	1375	45	accompanying	accompany	VERB
ftr-320	1375	46	text	text	NOUN
ftr-320	1375	47	(	(	PUNCT
ftr-320	1375	48	emphasis	emphasis	NOUN
ftr-320	1375	49	added	add	VERB
ftr-320	1375	50	)	)	PUNCT
ftr-320	1375	51	.	.	PUNCT
ftr-320	1376	1	284	284	NUM
ftr-320	1376	2	florida	florida	PROPN
ftr-320	1376	3	tax	tax	NOUN
ftr-320	1376	4	review	review	NOUN
ftr-320	1377	1	[	[	X
ftr-320	1377	2	vol	vol	NOUN
ftr-320	1377	3	.	.	PUNCT
ftr-320	1377	4	13:5	13:5	NUM
ftr-320	1377	5	that	that	PRON
ftr-320	1377	6	grants	grant	VERB
ftr-320	1377	7	the	the	DET
ftr-320	1377	8	holder	holder	NOUN
ftr-320	1377	9	such	such	DET
ftr-320	1377	10	a	a	DET
ftr-320	1377	11	right	right	NOUN
ftr-320	1377	12	may	may	AUX
ftr-320	1377	13	find	find	VERB
ftr-320	1377	14	that	that	SCONJ
ftr-320	1377	15	the	the	DET
ftr-320	1377	16	holder	holder	NOUN
ftr-320	1377	17	can	can	AUX
ftr-320	1377	18	exercise	exercise	VERB
ftr-320	1377	19	that	that	PRON
ftr-320	1377	20	right	right	ADV
ftr-320	1377	21	in	in	ADP
ftr-320	1377	22	any	any	DET
ftr-320	1377	23	manner	manner	NOUN
ftr-320	1377	24	(	(	PUNCT
ftr-320	1377	25	e.g.	e.g.	ADV
ftr-320	1377	26	,	,	PUNCT
ftr-320	1377	27	to	to	PART
ftr-320	1377	28	modify	modify	VERB
ftr-320	1377	29	,	,	PUNCT
ftr-320	1377	30	swap	swap	NOUN
ftr-320	1377	31	,	,	PUNCT
ftr-320	1377	32	or	or	CCONJ
ftr-320	1377	33	extinguish	extinguish	VERB
ftr-320	1377	34	the	the	DET
ftr-320	1377	35	easement	easement	NOUN
ftr-320	1377	36	in	in	ADP
ftr-320	1377	37	whole	whole	ADJ
ftr-320	1377	38	or	or	CCONJ
ftr-320	1377	39	in	in	ADP
ftr-320	1377	40	part	part	NOUN
ftr-320	1377	41	)	)	PUNCT
ftr-320	1377	42	,	,	PUNCT
ftr-320	1377	43	provided	provide	VERB
ftr-320	1377	44	only	only	ADV
ftr-320	1377	45	that	that	SCONJ
ftr-320	1377	46	such	such	ADJ
ftr-320	1377	47	action	action	NOUN
ftr-320	1377	48	is	be	AUX
ftr-320	1377	49	consistent	consistent	ADJ
ftr-320	1377	50	with	with	ADP
ftr-320	1377	51	the	the	DET
ftr-320	1377	52	holder‘s	holder‘s	PROPN
ftr-320	1377	53	general	general	ADJ
ftr-320	1377	54	public	public	ADJ
ftr-320	1377	55	or	or	CCONJ
ftr-320	1377	56	charitable	charitable	ADJ
ftr-320	1377	57	mission	mission	NOUN
ftr-320	1377	58	.	.	PUNCT
ftr-320	1378	1	213	213	NUM
ftr-320	1378	2	accordingly	accordingly	ADV
ftr-320	1378	3	,	,	PUNCT
ftr-320	1378	4	granting	grant	VERB
ftr-320	1378	5	the	the	DET
ftr-320	1378	6	holder	holder	NOUN
ftr-320	1378	7	the	the	DET
ftr-320	1378	8	unlimited	unlimited	ADJ
ftr-320	1378	9	right	right	NOUN
ftr-320	1378	10	to	to	PART
ftr-320	1378	11	consent	consent	VERB
ftr-320	1378	12	to	to	ADP
ftr-320	1378	13	changes	change	NOUN
ftr-320	1378	14	or	or	CCONJ
ftr-320	1378	15	abandon	abandon	VERB
ftr-320	1378	16	a	a	DET
ftr-320	1378	17	conservation	conservation	NOUN
ftr-320	1378	18	easement	easement	NOUN
ftr-320	1378	19	may	may	AUX
ftr-320	1378	20	render	render	VERB
ftr-320	1378	21	the	the	DET
ftr-320	1378	22	restriction	restriction	NOUN
ftr-320	1378	23	on	on	ADP
ftr-320	1378	24	transfer	transfer	NOUN
ftr-320	1378	25	,	,	PUNCT
ftr-320	1378	26	extinguishment	extinguishment	NOUN
ftr-320	1378	27	,	,	PUNCT
ftr-320	1378	28	proceeds	proceed	NOUN
ftr-320	1378	29	,	,	PUNCT
ftr-320	1378	30	and	and	CCONJ
ftr-320	1378	31	other	other	ADJ
ftr-320	1378	32	provisions	provision	NOUN
ftr-320	1378	33	included	include	VERB
ftr-320	1378	34	in	in	ADP
ftr-320	1378	35	the	the	DET
ftr-320	1378	36	easement	easement	ADJ
ftr-320	1378	37	deed	deed	NOUN
ftr-320	1378	38	to	to	PART
ftr-320	1378	39	satisfy	satisfy	VERB
ftr-320	1378	40	federal	federal	ADJ
ftr-320	1378	41	tax	tax	NOUN
ftr-320	1378	42	law	law	NOUN
ftr-320	1378	43	requirements	requirement	VERB
ftr-320	1378	44	nothing	nothing	PRON
ftr-320	1378	45	more	more	ADJ
ftr-320	1378	46	than	than	ADP
ftr-320	1378	47	window	window	NOUN
ftr-320	1378	48	dressing	dressing	NOUN
ftr-320	1378	49	(	(	PUNCT
ftr-320	1378	50	to	to	PART
ftr-320	1378	51	be	be	AUX
ftr-320	1378	52	abided	abide	VERB
ftr-320	1378	53	by	by	ADP
ftr-320	1378	54	until	until	SCONJ
ftr-320	1378	55	the	the	DET
ftr-320	1378	56	statute	statute	NOUN
ftr-320	1378	57	of	of	ADP
ftr-320	1378	58	limitations	limitation	NOUN
ftr-320	1378	59	has	have	AUX
ftr-320	1378	60	run	run	VERB
ftr-320	1378	61	on	on	ADP
ftr-320	1378	62	the	the	DET
ftr-320	1378	63	donor‘s	donor‘s	NOUN
ftr-320	1378	64	deduction	deduction	NOUN
ftr-320	1378	65	and	and	CCONJ
ftr-320	1378	66	then	then	ADV
ftr-320	1378	67	amended	amend	VERB
ftr-320	1378	68	away	away	ADV
ftr-320	1378	69	,	,	PUNCT
ftr-320	1378	70	renegotiated	renegotiate	VERB
ftr-320	1378	71	,	,	PUNCT
ftr-320	1378	72	or	or	CCONJ
ftr-320	1378	73	simply	simply	ADV
ftr-320	1378	74	ignored	ignore	VERB
ftr-320	1378	75	as	as	SCONJ
ftr-320	1378	76	the	the	DET
ftr-320	1378	77	holder	holder	NOUN
ftr-320	1378	78	and	and	CCONJ
ftr-320	1378	79	owner	owner	NOUN
ftr-320	1378	80	may	may	AUX
ftr-320	1378	81	see	see	VERB
ftr-320	1378	82	fit	fit	ADJ
ftr-320	1378	83	from	from	ADP
ftr-320	1378	84	time	time	NOUN
ftr-320	1378	85	to	to	ADP
ftr-320	1378	86	time	time	NOUN
ftr-320	1378	87	)	)	PUNCT
ftr-320	1378	88	.	.	PUNCT
ftr-320	1379	1	the	the	DET
ftr-320	1379	2	d.c	d.c	PROPN
ftr-320	1379	3	.	.	PROPN
ftr-320	1379	4	circuit	circuit	PROPN
ftr-320	1379	5	and	and	CCONJ
ftr-320	1379	6	the	the	DET
ftr-320	1379	7	first	first	ADJ
ftr-320	1379	8	circuit	circuit	NOUN
ftr-320	1379	9	did	do	AUX
ftr-320	1379	10	not	not	PART
ftr-320	1379	11	recognize	recognize	VERB
ftr-320	1379	12	that	that	PRON
ftr-320	1379	13	,	,	PUNCT
ftr-320	1379	14	to	to	PART
ftr-320	1379	15	ensure	ensure	VERB
ftr-320	1379	16	the	the	DET
ftr-320	1379	17	conservation	conservation	NOUN
ftr-320	1379	18	purposes	purpose	NOUN
ftr-320	1379	19	of	of	ADP
ftr-320	1379	20	tax	tax	NOUN
ftr-320	1379	21	-	-	PUNCT
ftr-320	1379	22	deductible	deductible	ADJ
ftr-320	1379	23	conservation	conservation	NOUN
ftr-320	1379	24	easements	easement	NOUN
ftr-320	1379	25	are	be	AUX
ftr-320	1379	26	protected	protect	VERB
ftr-320	1379	27	in	in	ADP
ftr-320	1379	28	perpetuity	perpetuity	NOUN
ftr-320	1379	29	as	as	SCONJ
ftr-320	1379	30	required	require	VERB
ftr-320	1379	31	by	by	ADP
ftr-320	1379	32	section	section	NOUN
ftr-320	1379	33	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-320	1379	34	)	)	PUNCT
ftr-320	1379	35	,	,	PUNCT
ftr-320	1379	36	the	the	DET
ftr-320	1379	37	easements	easement	NOUN
ftr-320	1379	38	must	must	AUX
ftr-320	1379	39	be	be	AUX
ftr-320	1379	40	constructed	construct	VERB
ftr-320	1379	41	in	in	ADP
ftr-320	1379	42	such	such	DET
ftr-320	1379	43	a	a	DET
ftr-320	1379	44	manner	manner	NOUN
ftr-320	1379	45	that	that	SCONJ
ftr-320	1379	46	both	both	CCONJ
ftr-320	1379	47	the	the	DET
ftr-320	1379	48	property	property	NOUN
ftr-320	1379	49	owner	owner	NOUN
ftr-320	1379	50	and	and	CCONJ
ftr-320	1379	51	the	the	DET
ftr-320	1379	52	government	government	NOUN
ftr-320	1379	53	or	or	CCONJ
ftr-320	1379	54	nonprofit	nonprofit	ADJ
ftr-320	1379	55	holder	holder	NOUN
ftr-320	1379	56	will	will	AUX
ftr-320	1379	57	be	be	AUX
ftr-320	1379	58	legally	legally	ADV
ftr-320	1379	59	bound	bind	VERB
ftr-320	1379	60	by	by	ADP
ftr-320	1379	61	the	the	DET
ftr-320	1379	62	easement	easement	ADJ
ftr-320	1379	63	terms	term	NOUN
ftr-320	1379	64	.	.	PUNCT
ftr-320	1380	1	it	it	PRON
ftr-320	1380	2	makes	make	VERB
ftr-320	1380	3	little	little	ADJ
ftr-320	1380	4	sense	sense	NOUN
ftr-320	1380	5	,	,	PUNCT
ftr-320	1380	6	for	for	ADP
ftr-320	1380	7	example	example	NOUN
ftr-320	1380	8	,	,	PUNCT
ftr-320	1380	9	to	to	PART
ftr-320	1380	10	mandate	mandate	VERB
ftr-320	1380	11	that	that	SCONJ
ftr-320	1380	12	the	the	DET
ftr-320	1380	13	instrument	instrument	NOUN
ftr-320	1380	14	of	of	ADP
ftr-320	1380	15	conveyance	conveyance	NOUN
ftr-320	1380	16	prohibit	prohibit	VERB
ftr-320	1380	17	the	the	DET
ftr-320	1380	18	holder	holder	NOUN
ftr-320	1380	19	from	from	ADP
ftr-320	1380	20	transferring	transfer	VERB
ftr-320	1380	21	the	the	DET
ftr-320	1380	22	easement	easement	NOUN
ftr-320	1380	23	except	except	SCONJ
ftr-320	1380	24	to	to	ADP
ftr-320	1380	25	another	another	DET
ftr-320	1380	26	eligible	eligible	ADJ
ftr-320	1380	27	donee	donee	NOUN
ftr-320	1380	28	that	that	PRON
ftr-320	1380	29	agrees	agree	VERB
ftr-320	1380	30	to	to	PART
ftr-320	1380	31	continue	continue	VERB
ftr-320	1380	32	to	to	PART
ftr-320	1380	33	enforce	enforce	VERB
ftr-320	1380	34	the	the	DET
ftr-320	1380	35	easement	easement	NOUN
ftr-320	1380	36	if	if	SCONJ
ftr-320	1380	37	the	the	DET
ftr-320	1380	38	holder	holder	NOUN
ftr-320	1380	39	is	be	AUX
ftr-320	1380	40	free	free	ADJ
ftr-320	1380	41	(	(	PUNCT
ftr-320	1380	42	after	after	SCONJ
ftr-320	1380	43	the	the	DET
ftr-320	1380	44	statute	statute	NOUN
ftr-320	1380	45	of	of	ADP
ftr-320	1380	46	limitations	limitation	NOUN
ftr-320	1380	47	has	have	AUX
ftr-320	1380	48	run	run	VERB
ftr-320	1380	49	on	on	ADP
ftr-320	1380	50	the	the	DET
ftr-320	1380	51	donor‘s	donor‘	VERB
ftr-320	1380	52	deduction	deduction	NOUN
ftr-320	1380	53	)	)	PUNCT
ftr-320	1380	54	to	to	PART
ftr-320	1380	55	amend	amend	VERB
ftr-320	1380	56	away	away	ADV
ftr-320	1380	57	,	,	PUNCT
ftr-320	1380	58	renegotiate	renegotiate	NOUN
ftr-320	1380	59	,	,	PUNCT
ftr-320	1380	60	or	or	CCONJ
ftr-320	1380	61	ignore	ignore	VERB
ftr-320	1380	62	that	that	DET
ftr-320	1380	63	provision	provision	NOUN
ftr-320	1380	64	.	.	PUNCT
ftr-320	1381	1	4	4	X
ftr-320	1381	2	.	.	X
ftr-320	1381	3	local	local	ADJ
ftr-320	1381	4	law	law	NOUN
ftr-320	1381	5	does	do	AUX
ftr-320	1381	6	not	not	PART
ftr-320	1381	7	ensure	ensure	VERB
ftr-320	1381	8	protection	protection	NOUN
ftr-320	1381	9	in	in	ADP
ftr-320	1381	10	perpetuity	perpetuity	NOUN
ftr-320	1381	11	the	the	DET
ftr-320	1381	12	d.c	d.c	PROPN
ftr-320	1381	13	.	.	PROPN
ftr-320	1381	14	circuit	circuit	PROPN
ftr-320	1381	15	in	in	ADP
ftr-320	1381	16	simmons	simmon	NOUN
ftr-320	1381	17	also	also	ADV
ftr-320	1381	18	implied	imply	VERB
ftr-320	1381	19	that	that	SCONJ
ftr-320	1381	20	the	the	DET
ftr-320	1381	21	conservation	conservation	NOUN
ftr-320	1381	22	purposes	purpose	NOUN
ftr-320	1381	23	of	of	ADP
ftr-320	1381	24	the	the	DET
ftr-320	1381	25	façade	façade	NOUN
ftr-320	1381	26	easements	easement	NOUN
ftr-320	1381	27	at	at	ADP
ftr-320	1381	28	issue	issue	NOUN
ftr-320	1381	29	were	be	AUX
ftr-320	1381	30	protected	protect	VERB
ftr-320	1381	31	in	in	ADP
ftr-320	1381	32	perpetuity	perpetuity	NOUN
ftr-320	1381	33	because	because	SCONJ
ftr-320	1381	34	―any	―any	PROPN
ftr-320	1381	35	change	change	NOUN
ftr-320	1381	36	in	in	ADP
ftr-320	1381	37	the	the	DET
ftr-320	1381	38	façade	façade	NOUN
ftr-320	1381	39	to	to	ADP
ftr-320	1381	40	which	which	PRON
ftr-320	1381	41	[	[	PUNCT
ftr-320	1381	42	the	the	DET
ftr-320	1381	43	holder	holder	NOUN
ftr-320	1381	44	]	]	PUNCT
ftr-320	1381	45	might	might	AUX
ftr-320	1381	46	consent	consent	VERB
ftr-320	1381	47	would	would	AUX
ftr-320	1381	48	have	have	VERB
ftr-320	1381	49	to	to	PART
ftr-320	1381	50	comply	comply	VERB
ftr-320	1381	51	with	with	ADP
ftr-320	1381	52	all	all	DET
ftr-320	1381	53	applicable	applicable	ADJ
ftr-320	1381	54	laws	law	NOUN
ftr-320	1381	55	and	and	CCONJ
ftr-320	1381	56	regulations	regulation	NOUN
ftr-320	1381	57	,	,	PUNCT
ftr-320	1381	58	including	include	VERB
ftr-320	1381	59	the	the	DET
ftr-320	1381	60	district‘s	district‘s	PROPN
ftr-320	1381	61	historic	historic	ADJ
ftr-320	1381	62	preservation	preservation	NOUN
ftr-320	1381	63	laws.‖	laws.‖	NOUN
ftr-320	1381	64	214	214	NUM
ftr-320	1381	65	however	however	ADV
ftr-320	1381	66	,	,	PUNCT
ftr-320	1381	67	although	although	SCONJ
ftr-320	1381	68	there	there	PRON
ftr-320	1381	69	often	often	ADV
ftr-320	1381	70	is	be	AUX
ftr-320	1381	71	substantial	substantial	ADJ
ftr-320	1381	72	overlap	overlap	NOUN
ftr-320	1381	73	between	between	ADP
ftr-320	1381	74	historic	historic	ADJ
ftr-320	1381	75	preservation	preservation	NOUN
ftr-320	1381	76	laws	law	NOUN
ftr-320	1381	77	and	and	CCONJ
ftr-320	1381	78	the	the	DET
ftr-320	1381	79	restrictions	restriction	NOUN
ftr-320	1381	80	in	in	ADP
ftr-320	1381	81	a	a	DET
ftr-320	1381	82	façade	façade	NOUN
ftr-320	1381	83	easement	easement	NOUN
ftr-320	1381	84	,	,	PUNCT
ftr-320	1381	85	historic	historic	ADJ
ftr-320	1381	86	preservation	preservation	NOUN
ftr-320	1381	87	laws	law	NOUN
ftr-320	1381	88	are	be	AUX
ftr-320	1381	89	subject	subject	ADJ
ftr-320	1381	90	to	to	ADP
ftr-320	1381	91	change	change	NOUN
ftr-320	1381	92	,	,	PUNCT
ftr-320	1381	93	which	which	PRON
ftr-320	1381	94	is	be	AUX
ftr-320	1381	95	the	the	DET
ftr-320	1381	96	reason	reason	NOUN
ftr-320	1381	97	for	for	ADP
ftr-320	1381	98	layering	layer	VERB
ftr-320	1381	99	a	a	DET
ftr-320	1381	100	perpetual	perpetual	ADJ
ftr-320	1381	101	conservation	conservation	NOUN
ftr-320	1381	102	easement	easement	NOUN
ftr-320	1381	103	on	on	ADP
ftr-320	1381	104	the	the	DET
ftr-320	1381	105	property	property	NOUN
ftr-320	1381	106	(	(	PUNCT
ftr-320	1381	107	i.e.	i.e.	X
ftr-320	1381	108	,	,	PUNCT
ftr-320	1381	109	historic	historic	ADJ
ftr-320	1381	110	preservation	preservation	NOUN
ftr-320	1381	111	laws	law	NOUN
ftr-320	1381	112	do	do	AUX
ftr-320	1381	113	not	not	PART
ftr-320	1381	114	ensure	ensure	VERB
ftr-320	1381	115	that	that	SCONJ
ftr-320	1381	116	the	the	DET
ftr-320	1381	117	conservation	conservation	NOUN
ftr-320	1381	118	purposes	purpose	NOUN
ftr-320	1381	119	will	will	AUX
ftr-320	1381	120	be	be	AUX
ftr-320	1381	121	protected	protect	VERB
ftr-320	1381	122	in	in	ADP
ftr-320	1381	123	perpetuity	perpetuity	NOUN
ftr-320	1381	124	in	in	ADP
ftr-320	1381	125	the	the	DET
ftr-320	1381	126	manner	manner	NOUN
ftr-320	1381	127	required	require	VERB
ftr-320	1381	128	by	by	ADP
ftr-320	1381	129	section	section	NOUN
ftr-320	1381	130	170(h	170(h	PROPN
ftr-320	1381	131	)	)	PUNCT
ftr-320	1381	132	and	and	CCONJ
ftr-320	1381	133	the	the	DET
ftr-320	1381	134	213	213	NUM
ftr-320	1381	135	.	.	PUNCT
ftr-320	1382	1	any	any	DET
ftr-320	1382	2	conditions	condition	NOUN
ftr-320	1382	3	imposed	impose	VERB
ftr-320	1382	4	on	on	ADP
ftr-320	1382	5	the	the	DET
ftr-320	1382	6	modification	modification	NOUN
ftr-320	1382	7	or	or	CCONJ
ftr-320	1382	8	extinguishment	extinguishment	NOUN
ftr-320	1382	9	of	of	ADP
ftr-320	1382	10	conservation	conservation	NOUN
ftr-320	1382	11	easements	easement	NOUN
ftr-320	1382	12	under	under	ADP
ftr-320	1382	13	state	state	NOUN
ftr-320	1382	14	law	law	NOUN
ftr-320	1382	15	would	would	AUX
ftr-320	1382	16	presumably	presumably	ADV
ftr-320	1382	17	have	have	VERB
ftr-320	1382	18	to	to	PART
ftr-320	1382	19	be	be	AUX
ftr-320	1382	20	satisfied	satisfied	ADJ
ftr-320	1382	21	,	,	PUNCT
ftr-320	1382	22	but	but	CCONJ
ftr-320	1382	23	many	many	ADJ
ftr-320	1382	24	state	state	NOUN
ftr-320	1382	25	enabling	enable	VERB
ftr-320	1382	26	statues	statue	NOUN
ftr-320	1382	27	impose	impose	VERB
ftr-320	1382	28	no	no	DET
ftr-320	1382	29	such	such	ADJ
ftr-320	1382	30	conditions	condition	NOUN
ftr-320	1382	31	.	.	PUNCT
ftr-320	1383	1	see	see	VERB
ftr-320	1383	2	generally	generally	ADV
ftr-320	1383	3	,	,	PUNCT
ftr-320	1383	4	mclaughlin	mclaughlin	PROPN
ftr-320	1383	5	,	,	PUNCT
ftr-320	1383	6	national	national	ADJ
ftr-320	1383	7	perpetuity	perpetuity	NOUN
ftr-320	1383	8	standards	standard	NOUN
ftr-320	1383	9	,	,	PUNCT
ftr-320	1383	10	part	part	NOUN
ftr-320	1383	11	2	2	NUM
ftr-320	1383	12	,	,	PUNCT
ftr-320	1383	13	supra	supra	ADJ
ftr-320	1383	14	note	note	NOUN
ftr-320	1383	15	5	5	NUM
ftr-320	1383	16	.	.	PUNCT
ftr-320	1384	1	in	in	ADP
ftr-320	1384	2	addition	addition	NOUN
ftr-320	1384	3	,	,	PUNCT
ftr-320	1384	4	the	the	DET
ftr-320	1384	5	conditions	condition	NOUN
ftr-320	1384	6	that	that	PRON
ftr-320	1384	7	are	be	AUX
ftr-320	1384	8	imposed	impose	VERB
ftr-320	1384	9	in	in	ADP
ftr-320	1384	10	some	some	DET
ftr-320	1384	11	states	state	NOUN
ftr-320	1384	12	generally	generally	ADV
ftr-320	1384	13	are	be	AUX
ftr-320	1384	14	not	not	PART
ftr-320	1384	15	consistent	consistent	ADJ
ftr-320	1384	16	with	with	ADP
ftr-320	1384	17	federal	federal	ADJ
ftr-320	1384	18	tax	tax	NOUN
ftr-320	1384	19	law	law	NOUN
ftr-320	1384	20	requirements	requirement	NOUN
ftr-320	1384	21	.	.	PUNCT
ftr-320	1385	1	see	see	VERB
ftr-320	1385	2	i	i	PRON
ftr-320	1385	3	d.	d.	PROPN
ftr-320	1385	4	214	214	NUM
ftr-320	1385	5	.	.	PUNCT
ftr-320	1386	1	commissioner	commissioner	PROPN
ftr-320	1386	2	v.	v.	PROPN
ftr-320	1386	3	simmons	simmon	NOUN
ftr-320	1386	4	,	,	PUNCT
ftr-320	1386	5	646	646	NUM
ftr-320	1386	6	f.3d	f.3d	NUM
ftr-320	1386	7	6	6	NUM
ftr-320	1386	8	,	,	PUNCT
ftr-320	1386	9	11	11	NUM
ftr-320	1386	10	(	(	PUNCT
ftr-320	1386	11	d.c	d.c	PROPN
ftr-320	1386	12	.	.	PROPN
ftr-320	1386	13	cir	cir	PROPN
ftr-320	1386	14	.	.	PROPN
ftr-320	1386	15	2011	2011	NUM
ftr-320	1386	16	)	)	PUNCT
ftr-320	1386	17	.	.	PUNCT
ftr-320	1387	1	2012	2012	NUM
ftr-320	1387	2	]	]	PUNCT
ftr-320	1387	3	tax	tax	NOUN
ftr-320	1387	4	-	-	PUNCT
ftr-320	1387	5	deductible	deductible	ADJ
ftr-320	1387	6	conservation	conservation	NOUN
ftr-320	1387	7	easements	easement	NOUN
ftr-320	1387	8	285	285	NUM
ftr-320	1387	9	regulations	regulation	NOUN
ftr-320	1387	10	)	)	PUNCT
ftr-320	1387	11	.	.	PUNCT
ftr-320	1388	1	215	215	NUM
ftr-320	1388	2	moreover	moreover	ADV
ftr-320	1388	3	,	,	PUNCT
ftr-320	1388	4	this	this	DET
ftr-320	1388	5	imperfect	imperfect	ADJ
ftr-320	1388	6	backstop	backstop	NOUN
ftr-320	1388	7	is	be	AUX
ftr-320	1388	8	generally	generally	ADV
ftr-320	1388	9	not	not	PART
ftr-320	1388	10	present	present	ADJ
ftr-320	1388	11	in	in	ADP
ftr-320	1388	12	the	the	DET
ftr-320	1388	13	context	context	NOUN
ftr-320	1388	14	of	of	ADP
ftr-320	1388	15	conservation	conservation	NOUN
ftr-320	1388	16	easements	easement	NOUN
ftr-320	1388	17	encumbering	encumber	VERB
ftr-320	1388	18	land	land	NOUN
ftr-320	1388	19	(	(	PUNCT
ftr-320	1388	20	i.e.	i.e.	X
ftr-320	1388	21	,	,	PUNCT
ftr-320	1388	22	conservation	conservation	NOUN
ftr-320	1388	23	easements	easement	NOUN
ftr-320	1388	24	encumbering	encumber	VERB
ftr-320	1388	25	land	land	NOUN
ftr-320	1388	26	typically	typically	ADV
ftr-320	1388	27	do	do	AUX
ftr-320	1388	28	not	not	PART
ftr-320	1388	29	merely	merely	ADV
ftr-320	1388	30	duplicate	duplicate	VERB
ftr-320	1388	31	state	state	NOUN
ftr-320	1388	32	or	or	CCONJ
ftr-320	1388	33	local	local	ADJ
ftr-320	1388	34	restrictive	restrictive	ADJ
ftr-320	1388	35	zoning	zoning	NOUN
ftr-320	1388	36	or	or	CCONJ
ftr-320	1388	37	other	other	ADJ
ftr-320	1388	38	laws	law	NOUN
ftr-320	1388	39	;	;	PUNCT
ftr-320	1388	40	they	they	PRON
ftr-320	1388	41	impose	impose	VERB
ftr-320	1388	42	substantial	substantial	ADJ
ftr-320	1388	43	new	new	ADJ
ftr-320	1388	44	restrictions	restriction	NOUN
ftr-320	1388	45	on	on	ADP
ftr-320	1388	46	the	the	DET
ftr-320	1388	47	development	development	NOUN
ftr-320	1388	48	and	and	CCONJ
ftr-320	1388	49	use	use	NOUN
ftr-320	1388	50	of	of	ADP
ftr-320	1388	51	the	the	DET
ftr-320	1388	52	property	property	NOUN
ftr-320	1388	53	)	)	PUNCT
ftr-320	1388	54	.	.	PUNCT
ftr-320	1389	1	accordingly	accordingly	ADV
ftr-320	1389	2	,	,	PUNCT
ftr-320	1389	3	government	government	NOUN
ftr-320	1389	4	and	and	CCONJ
ftr-320	1389	5	nonprofit	nonprofit	ADJ
ftr-320	1389	6	holders	holder	NOUN
ftr-320	1389	7	granted	grant	VERB
ftr-320	1389	8	the	the	DET
ftr-320	1389	9	unlimited	unlimited	ADJ
ftr-320	1389	10	right	right	NOUN
ftr-320	1389	11	to	to	PART
ftr-320	1389	12	consent	consent	VERB
ftr-320	1389	13	to	to	ADP
ftr-320	1389	14	changes	change	NOUN
ftr-320	1389	15	or	or	CCONJ
ftr-320	1389	16	abandon	abandon	VERB
ftr-320	1389	17	conservation	conservation	NOUN
ftr-320	1389	18	easements	easement	NOUN
ftr-320	1389	19	encumbering	encumber	VERB
ftr-320	1389	20	land	land	NOUN
ftr-320	1389	21	would	would	AUX
ftr-320	1389	22	generally	generally	ADV
ftr-320	1389	23	be	be	AUX
ftr-320	1389	24	able	able	ADJ
ftr-320	1389	25	to	to	PART
ftr-320	1389	26	exercise	exercise	VERB
ftr-320	1389	27	those	those	DET
ftr-320	1389	28	rights	right	NOUN
ftr-320	1389	29	to	to	PART
ftr-320	1389	30	reduce	reduce	VERB
ftr-320	1389	31	or	or	CCONJ
ftr-320	1389	32	eliminate	eliminate	VERB
ftr-320	1389	33	the	the	DET
ftr-320	1389	34	protection	protection	NOUN
ftr-320	1389	35	of	of	ADP
ftr-320	1389	36	the	the	DET
ftr-320	1389	37	land‘s	land‘s	PROPN
ftr-320	1389	38	conservation	conservation	NOUN
ftr-320	1389	39	values	value	NOUN
ftr-320	1389	40	.	.	PUNCT
ftr-320	1390	1	whether	whether	SCONJ
ftr-320	1390	2	this	this	PRON
ftr-320	1390	3	makes	make	VERB
ftr-320	1390	4	the	the	DET
ftr-320	1390	5	rulings	ruling	NOUN
ftr-320	1390	6	on	on	ADP
ftr-320	1390	7	this	this	DET
ftr-320	1390	8	issue	issue	NOUN
ftr-320	1390	9	in	in	ADP
ftr-320	1390	10	simmons	simmon	NOUN
ftr-320	1390	11	and	and	CCONJ
ftr-320	1390	12	kaufman	kaufman	PROPN
ftr-320	1390	13	iii	iii	PROPN
ftr-320	1390	14	inapplicable	inapplicable	ADJ
ftr-320	1390	15	to	to	ADP
ftr-320	1390	16	conservation	conservation	NOUN
ftr-320	1390	17	easements	easement	NOUN
ftr-320	1390	18	encumbering	encumber	VERB
ftr-320	1390	19	land	land	NOUN
ftr-320	1390	20	is	be	AUX
ftr-320	1390	21	not	not	PART
ftr-320	1390	22	clear	clear	ADJ
ftr-320	1390	23	,	,	PUNCT
ftr-320	1390	24	as	as	SCONJ
ftr-320	1390	25	neither	neither	PRON
ftr-320	1390	26	of	of	ADP
ftr-320	1390	27	the	the	DET
ftr-320	1390	28	circuit	circuit	NOUN
ftr-320	1390	29	courts	court	NOUN
ftr-320	1390	30	discussed	discuss	VERB
ftr-320	1390	31	this	this	DET
ftr-320	1390	32	issue	issue	NOUN
ftr-320	1390	33	.	.	PUNCT
ftr-320	1391	1	5	5	X
ftr-320	1391	2	.	.	X
ftr-320	1391	3	accommodating	accommodate	VERB
ftr-320	1391	4	change	change	NOUN
ftr-320	1391	5	does	do	AUX
ftr-320	1391	6	not	not	PART
ftr-320	1391	7	require	require	VERB
ftr-320	1391	8	unlimited	unlimited	ADJ
ftr-320	1391	9	rights	right	NOUN
ftr-320	1391	10	to	to	PART
ftr-320	1391	11	change	change	VERB
ftr-320	1391	12	or	or	CCONJ
ftr-320	1391	13	abandon	abandon	VERB
ftr-320	1391	14	a	a	DET
ftr-320	1391	15	word	word	NOUN
ftr-320	1391	16	is	be	AUX
ftr-320	1391	17	also	also	ADV
ftr-320	1391	18	in	in	ADP
ftr-320	1391	19	order	order	NOUN
ftr-320	1391	20	concerning	concern	VERB
ftr-320	1391	21	the	the	DET
ftr-320	1391	22	amici	amici	PROPN
ftr-320	1391	23	curiae‘s	curiae‘s	PROPN
ftr-320	1391	24	representations	representation	NOUN
ftr-320	1391	25	regarding	regard	VERB
ftr-320	1391	26	the	the	DET
ftr-320	1391	27	need	need	NOUN
ftr-320	1391	28	for	for	ADP
ftr-320	1391	29	flexibility	flexibility	NOUN
ftr-320	1391	30	to	to	PART
ftr-320	1391	31	respond	respond	VERB
ftr-320	1391	32	to	to	ADP
ftr-320	1391	33	changing	change	VERB
ftr-320	1391	34	conditions	condition	NOUN
ftr-320	1391	35	.	.	PUNCT
ftr-320	1392	1	the	the	DET
ftr-320	1392	2	amici	amici	PROPN
ftr-320	1392	3	argued	argue	VERB
ftr-320	1392	4	(	(	PUNCT
ftr-320	1392	5	and	and	CCONJ
ftr-320	1392	6	the	the	DET
ftr-320	1392	7	circuit	circuit	NOUN
ftr-320	1392	8	courts	court	NOUN
ftr-320	1392	9	assumed	assume	VERB
ftr-320	1392	10	)	)	PUNCT
ftr-320	1392	11	that	that	SCONJ
ftr-320	1392	12	the	the	DET
ftr-320	1392	13	consent	consent	NOUN
ftr-320	1392	14	and	and	CCONJ
ftr-320	1392	15	abandonment	abandonment	NOUN
ftr-320	1392	16	proviso	proviso	NOUN
ftr-320	1392	17	is	be	AUX
ftr-320	1392	18	―needed	―neede	VERB
ftr-320	1392	19	to	to	PART
ftr-320	1392	20	allow	allow	VERB
ftr-320	1392	21	a	a	DET
ftr-320	1392	22	charitable	charitable	ADJ
ftr-320	1392	23	organization	organization	NOUN
ftr-320	1392	24	that	that	PRON
ftr-320	1392	25	holds	hold	VERB
ftr-320	1392	26	a	a	DET
ftr-320	1392	27	conservation	conservation	NOUN
ftr-320	1392	28	easement	easement	NOUN
ftr-320	1392	29	to	to	PART
ftr-320	1392	30	accommodate	accommodate	VERB
ftr-320	1392	31	such	such	ADJ
ftr-320	1392	32	change	change	NOUN
ftr-320	1392	33	as	as	SCONJ
ftr-320	1392	34	may	may	AUX
ftr-320	1392	35	become	become	VERB
ftr-320	1392	36	necessary	necessary	ADJ
ftr-320	1392	37	‗to	‗to	X
ftr-320	1392	38	make	make	VERB
ftr-320	1392	39	a	a	DET
ftr-320	1392	40	building	building	NOUN
ftr-320	1392	41	livable	livable	ADJ
ftr-320	1392	42	or	or	CCONJ
ftr-320	1392	43	usable	usable	ADJ
ftr-320	1392	44	for	for	ADP
ftr-320	1392	45	future	future	ADJ
ftr-320	1392	46	generations	generation	NOUN
ftr-320	1392	47	‘	'	PUNCT
ftr-320	1392	48	while	while	SCONJ
ftr-320	1392	49	still	still	ADV
ftr-320	1392	50	ensuring	ensure	VERB
ftr-320	1392	51	that	that	SCONJ
ftr-320	1392	52	change	change	NOUN
ftr-320	1392	53	is	be	AUX
ftr-320	1392	54	consistent	consistent	ADJ
ftr-320	1392	55	with	with	ADP
ftr-320	1392	56	the	the	DET
ftr-320	1392	57	conservation	conservation	NOUN
ftr-320	1392	58	purpose	purpose	NOUN
ftr-320	1392	59	of	of	ADP
ftr-320	1392	60	the	the	DET
ftr-320	1392	61	easement.‖	easement.‖	PROPN
ftr-320	1392	62	216	216	NUM
ftr-320	1392	63	but	but	CCONJ
ftr-320	1392	64	the	the	DET
ftr-320	1392	65	amici	amici	NOUN
ftr-320	1392	66	failed	fail	VERB
ftr-320	1392	67	to	to	PART
ftr-320	1392	68	inform	inform	VERB
ftr-320	1392	69	the	the	DET
ftr-320	1392	70	circuit	circuit	NOUN
ftr-320	1392	71	courts	court	NOUN
ftr-320	1392	72	that	that	SCONJ
ftr-320	1392	73	it	it	PRON
ftr-320	1392	74	is	be	AUX
ftr-320	1392	75	fairly	fairly	ADV
ftr-320	1392	76	standard	standard	ADJ
ftr-320	1392	77	practice	practice	NOUN
ftr-320	1392	78	within	within	ADP
ftr-320	1392	79	the	the	DET
ftr-320	1392	80	land	land	NOUN
ftr-320	1392	81	trust	trust	NOUN
ftr-320	1392	82	community	community	NOUN
ftr-320	1392	83	and	and	CCONJ
ftr-320	1392	84	consistent	consistent	ADJ
ftr-320	1392	85	with	with	ADP
ftr-320	1392	86	the	the	DET
ftr-320	1392	87	land	land	NOUN
ftr-320	1392	88	trust	trust	PROPN
ftr-320	1392	89	alliance‘s	alliance‘s	PROPN
ftr-320	1392	90	recommended	recommend	VERB
ftr-320	1392	91	best	good	ADJ
ftr-320	1392	92	practices	practice	NOUN
ftr-320	1392	93	to	to	PART
ftr-320	1392	94	address	address	VERB
ftr-320	1392	95	the	the	DET
ftr-320	1392	96	need	need	NOUN
ftr-320	1392	97	to	to	PART
ftr-320	1392	98	be	be	AUX
ftr-320	1392	99	able	able	ADJ
ftr-320	1392	100	to	to	PART
ftr-320	1392	101	respond	respond	VERB
ftr-320	1392	102	to	to	ADP
ftr-320	1392	103	changing	change	VERB
ftr-320	1392	104	conditions	condition	NOUN
ftr-320	1392	105	—	—	PUNCT
ftr-320	1392	106	and	and	CCONJ
ftr-320	1392	107	at	at	ADP
ftr-320	1392	108	the	the	DET
ftr-320	1392	109	same	same	ADJ
ftr-320	1392	110	time	time	NOUN
ftr-320	1392	111	comply	comply	ADV
ftr-320	1392	112	with	with	ADP
ftr-320	1392	113	the	the	DET
ftr-320	1392	114	protected	protect	VERB
ftr-320	1392	115	-	-	PUNCT
ftr-320	1392	116	in	in	ADP
ftr-320	1392	117	-	-	PUNCT
ftr-320	1392	118	perpetuity	perpetuity	NOUN
ftr-320	1392	119	requirement	requirement	NOUN
ftr-320	1392	120	of	of	ADP
ftr-320	1392	121	section	section	NOUN
ftr-320	1392	122	170(h)(5)(a	170(h)(5)(a	NUM
ftr-320	1392	123	)	)	PUNCT
ftr-320	1392	124	—	—	PUNCT
ftr-320	1392	125	by	by	ADP
ftr-320	1392	126	including	include	VERB
ftr-320	1392	127	an	an	DET
ftr-320	1392	128	appropriately	appropriately	ADV
ftr-320	1392	129	limited	limit	VERB
ftr-320	1392	130	―amendment	―amendment	NUM
ftr-320	1392	131	clause‖	clause‖	NOUN
ftr-320	1392	132	in	in	ADP
ftr-320	1392	133	the	the	DET
ftr-320	1392	134	easement	easement	NOUN
ftr-320	1392	135	deed	deed	NOUN
ftr-320	1392	136	.	.	PUNCT
ftr-320	1393	1	217	217	NUM
ftr-320	1393	2	the	the	DET
ftr-320	1393	3	typical	typical	ADJ
ftr-320	1393	4	amendment	amendment	NOUN
ftr-320	1393	5	clause	clause	NOUN
ftr-320	1393	6	grants	grant	VERB
ftr-320	1393	7	the	the	DET
ftr-320	1393	8	holder	holder	NOUN
ftr-320	1393	9	the	the	DET
ftr-320	1393	10	express	express	ADJ
ftr-320	1393	11	right	right	NOUN
ftr-320	1393	12	to	to	PART
ftr-320	1393	13	agree	agree	VERB
ftr-320	1393	14	to	to	ADP
ftr-320	1393	15	changes	change	NOUN
ftr-320	1393	16	or	or	CCONJ
ftr-320	1393	17	amendments	amendment	NOUN
ftr-320	1393	18	,	,	PUNCT
ftr-320	1393	19	but	but	CCONJ
ftr-320	1393	20	only	only	ADV
ftr-320	1393	21	if	if	SCONJ
ftr-320	1393	22	the	the	DET
ftr-320	1393	23	amendments	amendment	NOUN
ftr-320	1393	24	are	be	AUX
ftr-320	1393	25	,	,	PUNCT
ftr-320	1393	26	among	among	ADP
ftr-320	1393	27	215	215	NUM
ftr-320	1393	28	.	.	PUNCT
ftr-320	1394	1	whether	whether	SCONJ
ftr-320	1394	2	a	a	DET
ftr-320	1394	3	façade	façade	NOUN
ftr-320	1394	4	easement	easement	NOUN
ftr-320	1394	5	has	have	AUX
ftr-320	1394	6	any	any	DET
ftr-320	1394	7	value	value	NOUN
ftr-320	1394	8	is	be	AUX
ftr-320	1394	9	a	a	DET
ftr-320	1394	10	separate	separate	ADJ
ftr-320	1394	11	issue	issue	NOUN
ftr-320	1394	12	.	.	PUNCT
ftr-320	1395	1	where	where	SCONJ
ftr-320	1395	2	the	the	DET
ftr-320	1395	3	restrictions	restriction	NOUN
ftr-320	1395	4	in	in	ADP
ftr-320	1395	5	a	a	DET
ftr-320	1395	6	façade	façade	NOUN
ftr-320	1395	7	easement	easement	NOUN
ftr-320	1395	8	are	be	AUX
ftr-320	1395	9	substantially	substantially	ADV
ftr-320	1395	10	identical	identical	ADJ
ftr-320	1395	11	to	to	ADP
ftr-320	1395	12	those	those	PRON
ftr-320	1395	13	imposed	impose	VERB
ftr-320	1395	14	by	by	ADP
ftr-320	1395	15	state	state	NOUN
ftr-320	1395	16	or	or	CCONJ
ftr-320	1395	17	local	local	ADJ
ftr-320	1395	18	historic	historic	ADJ
ftr-320	1395	19	preservation	preservation	NOUN
ftr-320	1395	20	laws	law	NOUN
ftr-320	1395	21	,	,	PUNCT
ftr-320	1395	22	there	there	PRON
ftr-320	1395	23	is	be	VERB
ftr-320	1395	24	little	little	ADJ
ftr-320	1395	25	likelihood	likelihood	NOUN
ftr-320	1395	26	that	that	SCONJ
ftr-320	1395	27	such	such	ADJ
ftr-320	1395	28	laws	law	NOUN
ftr-320	1395	29	will	will	AUX
ftr-320	1395	30	be	be	AUX
ftr-320	1395	31	changed	change	VERB
ftr-320	1395	32	,	,	PUNCT
ftr-320	1395	33	and	and	CCONJ
ftr-320	1395	34	the	the	DET
ftr-320	1395	35	holder	holder	NOUN
ftr-320	1395	36	has	have	VERB
ftr-320	1395	37	the	the	DET
ftr-320	1395	38	unlimited	unlimited	ADJ
ftr-320	1395	39	right	right	NOUN
ftr-320	1395	40	to	to	PART
ftr-320	1395	41	consent	consent	VERB
ftr-320	1395	42	to	to	ADP
ftr-320	1395	43	changes	change	NOUN
ftr-320	1395	44	or	or	CCONJ
ftr-320	1395	45	abandon	abandon	VERB
ftr-320	1395	46	the	the	DET
ftr-320	1395	47	restrictions	restriction	NOUN
ftr-320	1395	48	in	in	ADP
ftr-320	1395	49	the	the	DET
ftr-320	1395	50	easement	easement	NOUN
ftr-320	1395	51	in	in	ADP
ftr-320	1395	52	any	any	DET
ftr-320	1395	53	event	event	NOUN
ftr-320	1395	54	,	,	PUNCT
ftr-320	1395	55	one	one	PRON
ftr-320	1395	56	would	would	AUX
ftr-320	1395	57	expect	expect	VERB
ftr-320	1395	58	the	the	DET
ftr-320	1395	59	easement	easement	NOUN
ftr-320	1395	60	to	to	PART
ftr-320	1395	61	have	have	VERB
ftr-320	1395	62	little	little	ADJ
ftr-320	1395	63	or	or	CCONJ
ftr-320	1395	64	no	no	PRON
ftr-320	1395	65	value	value	NOUN
ftr-320	1395	66	.	.	PUNCT
ftr-320	1396	1	216	216	NUM
ftr-320	1396	2	.	.	PUNCT
ftr-320	1396	3	simmons	simmon	NOUN
ftr-320	1396	4	,	,	PUNCT
ftr-320	1396	5	646	646	NUM
ftr-320	1396	6	f.3d	f.3d	NUM
ftr-320	1396	7	at	at	ADP
ftr-320	1396	8	10	10	NUM
ftr-320	1396	9	;	;	PUNCT
ftr-320	1396	10	kaufman	kaufman	PROPN
ftr-320	1396	11	iii	iii	PROPN
ftr-320	1396	12	,	,	PUNCT
ftr-320	1396	13	687	687	NUM
ftr-320	1396	14	f.3d	f.3d	NUM
ftr-320	1396	15	21	21	NUM
ftr-320	1396	16	,	,	PUNCT
ftr-320	1396	17	28	28	NUM
ftr-320	1396	18	(	(	PUNCT
ftr-320	1396	19	1st	1st	ADJ
ftr-320	1396	20	cir	cir	NOUN
ftr-320	1396	21	.	.	PROPN
ftr-320	1396	22	2012	2012	NUM
ftr-320	1396	23	)	)	PUNCT
ftr-320	1396	24	.	.	PUNCT
ftr-320	1397	1	217	217	NUM
ftr-320	1397	2	.	.	PUNCT
ftr-320	1398	1	see	see	VERB
ftr-320	1398	2	,	,	PUNCT
ftr-320	1398	3	e.g.	e.g.	ADV
ftr-320	1398	4	,	,	PUNCT
ftr-320	1398	5	byers	byer	NOUN
ftr-320	1398	6	,	,	PUNCT
ftr-320	1398	7	2005	2005	NUM
ftr-320	1398	8	conservation	conservation	NOUN
ftr-320	1398	9	easement	easement	NOUN
ftr-320	1398	10	handbook	handbook	NOUN
ftr-320	1398	11	,	,	PUNCT
ftr-320	1398	12	supra	supra	PROPN
ftr-320	1398	13	note	note	PROPN
ftr-320	1398	14	53	53	NUM
ftr-320	1398	15	,	,	PUNCT
ftr-320	1398	16	at	at	ADP
ftr-320	1398	17	377	377	NUM
ftr-320	1398	18	(	(	PUNCT
ftr-320	1398	19	―amendment	―amendment	NUM
ftr-320	1398	20	provisions	provision	NOUN
ftr-320	1398	21	are	be	AUX
ftr-320	1398	22	becoming	become	VERB
ftr-320	1398	23	more	more	ADV
ftr-320	1398	24	common	common	ADJ
ftr-320	1398	25	to	to	PART
ftr-320	1398	26	assure	assure	VERB
ftr-320	1398	27	and	and	CCONJ
ftr-320	1398	28	limit	limit	VERB
ftr-320	1398	29	the	the	DET
ftr-320	1398	30	holder‘s	holder‘s	PROPN
ftr-320	1398	31	power	power	NOUN
ftr-320	1398	32	to	to	PART
ftr-320	1398	33	modify.‖	modify.‖	VERB
ftr-320	1398	34	(	(	PUNCT
ftr-320	1398	35	emphasis	emphasis	NOUN
ftr-320	1398	36	omitted	omit	VERB
ftr-320	1398	37	)	)	PUNCT
ftr-320	1398	38	)	)	PUNCT
ftr-320	1398	39	;	;	PUNCT
ftr-320	1398	40	land	land	NOUN
ftr-320	1398	41	trust	trust	PROPN
ftr-320	1398	42	alliance	alliance	NOUN
ftr-320	1398	43	,	,	PUNCT
ftr-320	1398	44	amending	amend	VERB
ftr-320	1398	45	conservation	conservation	NOUN
ftr-320	1398	46	easements	easement	NOUN
ftr-320	1398	47	,	,	PUNCT
ftr-320	1398	48	supra	supra	PROPN
ftr-320	1398	49	note	note	VERB
ftr-320	1398	50	200	200	NUM
ftr-320	1398	51	,	,	PUNCT
ftr-320	1398	52	at	at	ADP
ftr-320	1398	53	17	17	NUM
ftr-320	1398	54	(	(	PUNCT
ftr-320	1398	55	―easement	―easement	NUM
ftr-320	1398	56	holders	holder	NOUN
ftr-320	1398	57	should	should	AUX
ftr-320	1398	58	include	include	VERB
ftr-320	1398	59	an	an	DET
ftr-320	1398	60	amendment	amendment	NOUN
ftr-320	1398	61	clause	clause	NOUN
ftr-320	1398	62	to	to	PART
ftr-320	1398	63	allow	allow	VERB
ftr-320	1398	64	amendments	amendment	NOUN
ftr-320	1398	65	consistent	consistent	ADJ
ftr-320	1398	66	with	with	ADP
ftr-320	1398	67	the	the	DET
ftr-320	1398	68	easement‘s	easement‘s	NOUN
ftr-320	1398	69	overall	overall	ADJ
ftr-320	1398	70	purposes	purpose	NOUN
ftr-320	1398	71	,	,	PUNCT
ftr-320	1398	72	subject	subject	ADJ
ftr-320	1398	73	to	to	ADP
ftr-320	1398	74	applicable	applicable	ADJ
ftr-320	1398	75	laws.‖	laws.‖	NOUN
ftr-320	1398	76	)	)	PUNCT
ftr-320	1398	77	.	.	PUNCT
ftr-320	1399	1	286	286	NUM
ftr-320	1399	2	florida	florida	PROPN
ftr-320	1399	3	tax	tax	NOUN
ftr-320	1399	4	review	review	NOUN
ftr-320	1399	5	[	[	X
ftr-320	1399	6	vol	vol	NOUN
ftr-320	1399	7	.	.	PUNCT
ftr-320	1400	1	13:5	13:5	NUM
ftr-320	1400	2	other	other	ADJ
ftr-320	1400	3	things	thing	NOUN
ftr-320	1400	4	,	,	PUNCT
ftr-320	1400	5	consistent	consistent	ADJ
ftr-320	1400	6	with	with	ADP
ftr-320	1400	7	the	the	DET
ftr-320	1400	8	conservation	conservation	NOUN
ftr-320	1400	9	purpose	purpose	NOUN
ftr-320	1400	10	of	of	ADP
ftr-320	1400	11	the	the	DET
ftr-320	1400	12	easement	easement	NOUN
ftr-320	1400	13	.	.	PUNCT
ftr-320	1401	1	218	218	NUM
ftr-320	1401	2	in	in	ADP
ftr-320	1401	3	fact	fact	NOUN
ftr-320	1401	4	,	,	PUNCT
ftr-320	1401	5	since	since	SCONJ
ftr-320	1401	6	its	its	PRON
ftr-320	1401	7	first	first	ADJ
ftr-320	1401	8	publication	publication	NOUN
ftr-320	1401	9	in	in	ADP
ftr-320	1401	10	1988	1988	NUM
ftr-320	1401	11	,	,	PUNCT
ftr-320	1401	12	the	the	DET
ftr-320	1401	13	conservation	conservation	NOUN
ftr-320	1401	14	easement	easement	NOUN
ftr-320	1401	15	handbook	handbook	NOUN
ftr-320	1401	16	has	have	AUX
ftr-320	1401	17	contained	contain	VERB
ftr-320	1401	18	model	model	NOUN
ftr-320	1401	19	―restriction	―restriction	PROPN
ftr-320	1401	20	on	on	ADP
ftr-320	1401	21	transfer‖	transfer‖	NOUN
ftr-320	1401	22	provisions	provision	NOUN
ftr-320	1401	23	that	that	PRON
ftr-320	1401	24	are	be	AUX
ftr-320	1401	25	not	not	PART
ftr-320	1401	26	qualified	qualified	ADJ
ftr-320	1401	27	as	as	ADP
ftr-320	1401	28	in	in	ADP
ftr-320	1401	29	simmons	simmon	NOUN
ftr-320	1401	30	and	and	CCONJ
ftr-320	1401	31	kaufman	kaufman	PROPN
ftr-320	1401	32	iii	iii	PROPN
ftr-320	1401	33	,	,	PUNCT
ftr-320	1401	34	as	as	ADV
ftr-320	1401	35	well	well	ADV
ftr-320	1401	36	as	as	ADP
ftr-320	1401	37	model	model	NOUN
ftr-320	1401	38	―amendment	―amendment	SYM
ftr-320	1401	39	clauses‖	clauses‖	PROPN
ftr-320	1401	40	that	that	PRON
ftr-320	1401	41	specifically	specifically	ADV
ftr-320	1401	42	limit	limit	VERB
ftr-320	1401	43	amendments	amendment	NOUN
ftr-320	1401	44	to	to	ADP
ftr-320	1401	45	those	those	PRON
ftr-320	1401	46	that	that	PRON
ftr-320	1401	47	are	be	AUX
ftr-320	1401	48	consistent	consistent	ADJ
ftr-320	1401	49	with	with	ADP
ftr-320	1401	50	the	the	DET
ftr-320	1401	51	purpose	purpose	NOUN
ftr-320	1401	52	of	of	ADP
ftr-320	1401	53	the	the	DET
ftr-320	1401	54	easement	easement	NOUN
ftr-320	1401	55	.	.	PUNCT
ftr-320	1402	1	219	219	NUM
ftr-320	1402	2	such	such	ADJ
ftr-320	1402	3	provisions	provision	NOUN
ftr-320	1402	4	are	be	AUX
ftr-320	1402	5	all	all	PRON
ftr-320	1402	6	that	that	PRON
ftr-320	1402	7	is	be	AUX
ftr-320	1402	8	needed	need	VERB
ftr-320	1402	9	to	to	PART
ftr-320	1402	10	―allow	―allow	VERB
ftr-320	1402	11	a	a	DET
ftr-320	1402	12	charitable	charitable	ADJ
ftr-320	1402	13	organization	organization	NOUN
ftr-320	1402	14	that	that	PRON
ftr-320	1402	15	holds	hold	VERB
ftr-320	1402	16	a	a	DET
ftr-320	1402	17	conservation	conservation	NOUN
ftr-320	1402	18	easement	easement	NOUN
ftr-320	1402	19	to	to	PART
ftr-320	1402	20	accommodate	accommodate	VERB
ftr-320	1402	21	such	such	ADJ
ftr-320	1402	22	change	change	NOUN
ftr-320	1402	23	as	as	SCONJ
ftr-320	1402	24	may	may	AUX
ftr-320	1402	25	become	become	VERB
ftr-320	1402	26	necessary	necessary	ADJ
ftr-320	1402	27	‗to	‗to	X
ftr-320	1402	28	make	make	VERB
ftr-320	1402	29	a	a	DET
ftr-320	1402	30	building	building	NOUN
ftr-320	1402	31	livable	livable	ADJ
ftr-320	1402	32	or	or	CCONJ
ftr-320	1402	33	usable	usable	ADJ
ftr-320	1402	34	for	for	ADP
ftr-320	1402	35	future	future	ADJ
ftr-320	1402	36	generations	generation	NOUN
ftr-320	1402	37	‘	'	PUNCT
ftr-320	1402	38	while	while	SCONJ
ftr-320	1402	39	still	still	ADV
ftr-320	1402	40	ensuring	ensure	VERB
ftr-320	1402	41	the	the	DET
ftr-320	1402	42	change	change	NOUN
ftr-320	1402	43	is	be	AUX
ftr-320	1402	44	consistent	consistent	ADJ
ftr-320	1402	45	with	with	ADP
ftr-320	1402	46	the	the	DET
ftr-320	1402	47	conservation	conservation	NOUN
ftr-320	1402	48	purpose	purpose	NOUN
ftr-320	1402	49	of	of	ADP
ftr-320	1402	50	the	the	DET
ftr-320	1402	51	easement.‖	easement.‖	PROPN
ftr-320	1402	52	220	220	NUM
ftr-320	1402	53	in	in	ADP
ftr-320	1402	54	sum	sum	NOUN
ftr-320	1402	55	,	,	PUNCT
ftr-320	1402	56	the	the	DET
ftr-320	1402	57	holdings	holding	NOUN
ftr-320	1402	58	in	in	ADP
ftr-320	1402	59	simmons	simmon	NOUN
ftr-320	1402	60	and	and	CCONJ
ftr-320	1402	61	kaufman	kaufman	PROPN
ftr-320	1402	62	iii	iii	PROPN
ftr-320	1402	63	sanctioning	sanction	VERB
ftr-320	1402	64	the	the	DET
ftr-320	1402	65	deductibility	deductibility	NOUN
ftr-320	1402	66	of	of	ADP
ftr-320	1402	67	conservation	conservation	NOUN
ftr-320	1402	68	easements	easement	NOUN
ftr-320	1402	69	that	that	PRON
ftr-320	1402	70	grant	grant	VERB
ftr-320	1402	71	the	the	DET
ftr-320	1402	72	holder	holder	NOUN
ftr-320	1402	73	the	the	DET
ftr-320	1402	74	unlimited	unlimited	ADJ
ftr-320	1402	75	right	right	NOUN
ftr-320	1402	76	to	to	PART
ftr-320	1402	77	consent	consent	VERB
ftr-320	1402	78	to	to	ADP
ftr-320	1402	79	changes	change	NOUN
ftr-320	1402	80	or	or	CCONJ
ftr-320	1402	81	abandon	abandon	VERB
ftr-320	1402	82	its	its	PRON
ftr-320	1402	83	rights	right	NOUN
ftr-320	1402	84	under	under	ADP
ftr-320	1402	85	the	the	DET
ftr-320	1402	86	easement	easement	NOUN
ftr-320	1402	87	are	be	AUX
ftr-320	1402	88	contrary	contrary	ADJ
ftr-320	1402	89	to	to	ADP
ftr-320	1402	90	the	the	DET
ftr-320	1402	91	restriction	restriction	NOUN
ftr-320	1402	92	on	on	ADP
ftr-320	1402	93	transfer	transfer	NOUN
ftr-320	1402	94	,	,	PUNCT
ftr-320	1402	95	extinguishment	extinguishment	NOUN
ftr-320	1402	96	,	,	PUNCT
ftr-320	1402	97	proceeds	proceed	NOUN
ftr-320	1402	98	,	,	PUNCT
ftr-320	1402	99	and	and	CCONJ
ftr-320	1402	100	other	other	ADJ
ftr-320	1402	101	protected	protect	VERB
ftr-320	1402	102	-	-	PUNCT
ftr-320	1402	103	in	in	ADP
ftr-320	1402	104	-	-	PUNCT
ftr-320	1402	105	perpetuity	perpetuity	NOUN
ftr-320	1402	106	requirements	requirement	NOUN
ftr-320	1402	107	in	in	ADP
ftr-320	1402	108	section	section	NOUN
ftr-320	1402	109	170(h	170(h	PROPN
ftr-320	1402	110	)	)	PUNCT
ftr-320	1402	111	and	and	CCONJ
ftr-320	1402	112	the	the	DET
ftr-320	1402	113	regulations	regulation	NOUN
ftr-320	1402	114	.	.	PUNCT
ftr-320	1403	1	the	the	DET
ftr-320	1403	2	holdings	holding	NOUN
ftr-320	1403	3	also	also	ADV
ftr-320	1403	4	create	create	VERB
ftr-320	1403	5	the	the	DET
ftr-320	1403	6	potential	potential	NOUN
ftr-320	1403	7	for	for	ADP
ftr-320	1403	8	the	the	DET
ftr-320	1403	9	improper	improper	ADJ
ftr-320	1403	10	modification	modification	NOUN
ftr-320	1403	11	,	,	PUNCT
ftr-320	1403	12	swapping	swap	VERB
ftr-320	1403	13	,	,	PUNCT
ftr-320	1403	14	and	and	CCONJ
ftr-320	1403	15	extinguishment	extinguishment	NOUN
ftr-320	1403	16	of	of	ADP
ftr-320	1403	17	tax	tax	NOUN
ftr-320	1403	18	-	-	PUNCT
ftr-320	1403	19	deductible	deductible	ADJ
ftr-320	1403	20	easements	easement	NOUN
ftr-320	1403	21	and	and	CCONJ
ftr-320	1403	22	,	,	PUNCT
ftr-320	1403	23	thus	thus	ADV
ftr-320	1403	24	,	,	PUNCT
ftr-320	1403	25	significant	significant	ADJ
ftr-320	1403	26	abuse	abuse	NOUN
ftr-320	1403	27	.	.	PUNCT
ftr-320	1404	1	221	221	NUM
ftr-320	1404	2	while	while	SCONJ
ftr-320	1404	3	both	both	DET
ftr-320	1404	4	circuit	circuit	NOUN
ftr-320	1404	5	courts	court	NOUN
ftr-320	1404	6	contemplated	contemplate	VERB
ftr-320	1404	7	that	that	SCONJ
ftr-320	1404	8	a	a	DET
ftr-320	1404	9	holder	holder	NOUN
ftr-320	1404	10	218	218	NUM
ftr-320	1404	11	.	.	PUNCT
ftr-320	1405	1	the	the	DET
ftr-320	1405	2	typical	typical	ADJ
ftr-320	1405	3	amendment	amendment	PROPN
ftr-320	1405	4	clause	clause	NOUN
ftr-320	1405	5	generally	generally	ADV
ftr-320	1405	6	provides	provide	VERB
ftr-320	1405	7	as	as	SCONJ
ftr-320	1405	8	follows	follow	VERB
ftr-320	1405	9	:	:	PUNCT
ftr-320	1405	10	amendment	amendment	NOUN
ftr-320	1405	11	.	.	PUNCT
ftr-320	1406	1	if	if	SCONJ
ftr-320	1406	2	circumstances	circumstance	NOUN
ftr-320	1406	3	arise	arise	VERB
ftr-320	1406	4	under	under	ADP
ftr-320	1406	5	which	which	PRON
ftr-320	1406	6	an	an	DET
ftr-320	1406	7	amendment	amendment	NOUN
ftr-320	1406	8	to	to	ADP
ftr-320	1406	9	or	or	CCONJ
ftr-320	1406	10	modification	modification	NOUN
ftr-320	1406	11	of	of	ADP
ftr-320	1406	12	this	this	DET
ftr-320	1406	13	easement	easement	NOUN
ftr-320	1406	14	would	would	AUX
ftr-320	1406	15	be	be	AUX
ftr-320	1406	16	appropriate	appropriate	ADJ
ftr-320	1406	17	,	,	PUNCT
ftr-320	1406	18	grantors	grantor	NOUN
ftr-320	1406	19	and	and	CCONJ
ftr-320	1406	20	grantee	grantee	NOUN
ftr-320	1406	21	are	be	AUX
ftr-320	1406	22	free	free	ADJ
ftr-320	1406	23	to	to	PART
ftr-320	1406	24	jointly	jointly	ADV
ftr-320	1406	25	amend	amend	VERB
ftr-320	1406	26	this	this	DET
ftr-320	1406	27	easement	easement	NOUN
ftr-320	1406	28	;	;	PUNCT
ftr-320	1406	29	provided	provide	VERB
ftr-320	1406	30	that	that	SCONJ
ftr-320	1406	31	no	no	DET
ftr-320	1406	32	amendment	amendment	NOUN
ftr-320	1406	33	shall	shall	AUX
ftr-320	1406	34	be	be	AUX
ftr-320	1406	35	allowed	allow	VERB
ftr-320	1406	36	that	that	PRON
ftr-320	1406	37	will	will	AUX
ftr-320	1406	38	affect	affect	VERB
ftr-320	1406	39	the	the	DET
ftr-320	1406	40	qualification	qualification	NOUN
ftr-320	1406	41	of	of	ADP
ftr-320	1406	42	this	this	DET
ftr-320	1406	43	easement	easement	NOUN
ftr-320	1406	44	or	or	CCONJ
ftr-320	1406	45	the	the	DET
ftr-320	1406	46	status	status	NOUN
ftr-320	1406	47	of	of	ADP
ftr-320	1406	48	grantee	grantee	NOUN
ftr-320	1406	49	under	under	ADP
ftr-320	1406	50	any	any	DET
ftr-320	1406	51	applicable	applicable	ADJ
ftr-320	1406	52	laws	law	NOUN
ftr-320	1406	53	,	,	PUNCT
ftr-320	1406	54	including	include	VERB
ftr-320	1406	55	[	[	PUNCT
ftr-320	1406	56	state	state	NOUN
ftr-320	1406	57	statute	statute	NOUN
ftr-320	1406	58	]	]	X
ftr-320	1406	59	or	or	CCONJ
ftr-320	1406	60	section	section	NOUN
ftr-320	1406	61	170(h	170(h	PROPN
ftr-320	1406	62	)	)	PUNCT
ftr-320	1406	63	of	of	ADP
ftr-320	1406	64	the	the	DET
ftr-320	1406	65	internal	internal	ADJ
ftr-320	1406	66	revenue	revenue	NOUN
ftr-320	1406	67	code	code	NOUN
ftr-320	1406	68	.	.	PUNCT
ftr-320	1406	69	.	.	PUNCT
ftr-320	1407	1	.	.	PUNCT
ftr-320	1408	1	and	and	CCONJ
ftr-320	1408	2	any	any	DET
ftr-320	1408	3	amendment	amendment	NOUN
ftr-320	1408	4	shall	shall	AUX
ftr-320	1408	5	be	be	AUX
ftr-320	1408	6	consistent	consistent	ADJ
ftr-320	1408	7	with	with	ADP
ftr-320	1408	8	the	the	DET
ftr-320	1408	9	purpose	purpose	NOUN
ftr-320	1408	10	of	of	ADP
ftr-320	1408	11	this	this	DET
ftr-320	1408	12	easement	easement	NOUN
ftr-320	1408	13	,	,	PUNCT
ftr-320	1408	14	and	and	CCONJ
ftr-320	1408	15	shall	shall	AUX
ftr-320	1408	16	not	not	PART
ftr-320	1408	17	affect	affect	VERB
ftr-320	1408	18	its	its	PRON
ftr-320	1408	19	perpetual	perpetual	ADJ
ftr-320	1408	20	duration	duration	NOUN
ftr-320	1408	21	.	.	PUNCT
ftr-320	1409	1	any	any	DET
ftr-320	1409	2	such	such	ADJ
ftr-320	1409	3	amendment	amendment	NOUN
ftr-320	1409	4	shall	shall	AUX
ftr-320	1409	5	be	be	AUX
ftr-320	1409	6	recorded	record	VERB
ftr-320	1409	7	in	in	ADP
ftr-320	1409	8	the	the	DET
ftr-320	1409	9	official	official	ADJ
ftr-320	1409	10	records	record	NOUN
ftr-320	1409	11	of	of	ADP
ftr-320	1409	12	_	_	PUNCT
ftr-320	1409	13	_	_	PUNCT
ftr-320	1410	1	_	_	PUNCT
ftr-320	1411	1	_	_	PUNCT
ftr-320	1412	1	_	_	PUNCT
ftr-320	1413	1	_	_	PUNCT
ftr-320	1414	1	_	_	PUNCT
ftr-320	1415	1	_	_	PUNCT
ftr-320	1416	1	_	_	PUNCT
ftr-320	1417	1	_	_	PUNCT
ftr-320	1417	2	county	county	NOUN
ftr-320	1417	3	,	,	PUNCT
ftr-320	1417	4	[	[	X
ftr-320	1417	5	state	state	NOUN
ftr-320	1417	6	]	]	X
ftr-320	1417	7	.	.	PUNCT
ftr-320	1418	1	diehl	diehl	PROPN
ftr-320	1418	2	,	,	PUNCT
ftr-320	1418	3	1988	1988	NUM
ftr-320	1418	4	conservation	conservation	NOUN
ftr-320	1418	5	easement	easement	NOUN
ftr-320	1418	6	handbook	handbook	NOUN
ftr-320	1418	7	,	,	PUNCT
ftr-320	1418	8	supra	supra	PROPN
ftr-320	1418	9	note	note	PROPN
ftr-320	1418	10	53	53	NUM
ftr-320	1418	11	,	,	PUNCT
ftr-320	1418	12	at	at	ADP
ftr-320	1418	13	164	164	NUM
ftr-320	1418	14	(	(	PUNCT
ftr-320	1418	15	emphasis	emphasis	NOUN
ftr-320	1418	16	added	add	VERB
ftr-320	1418	17	)	)	PUNCT
ftr-320	1418	18	.	.	PUNCT
ftr-320	1419	1	219	219	NUM
ftr-320	1419	2	.	.	PUNCT
ftr-320	1420	1	see	see	VERB
ftr-320	1420	2	i	i	PRON
ftr-320	1420	3	d.	d.	PROPN
ftr-320	1420	4	at	at	ADP
ftr-320	1420	5	161	161	NUM
ftr-320	1420	6	,	,	PUNCT
ftr-320	1420	7	220–21	220–21	NUM
ftr-320	1420	8	(	(	PUNCT
ftr-320	1420	9	providing	provide	VERB
ftr-320	1420	10	model	model	NOUN
ftr-320	1420	11	restriction	restriction	NOUN
ftr-320	1420	12	on	on	ADP
ftr-320	1420	13	transfer	transfer	NOUN
ftr-320	1420	14	provisions	provision	NOUN
ftr-320	1420	15	)	)	PUNCT
ftr-320	1420	16	;	;	PUNCT
ftr-320	1420	17	supra	supra	PROPN
ftr-320	1420	18	note	note	VERB
ftr-320	1420	19	218	218	NUM
ftr-320	1420	20	(	(	PUNCT
ftr-320	1420	21	reproducing	reproduce	VERB
ftr-320	1420	22	a	a	DET
ftr-320	1420	23	model	model	NOUN
ftr-320	1420	24	amendment	amendment	NOUN
ftr-320	1420	25	provision	provision	NOUN
ftr-320	1420	26	)	)	PUNCT
ftr-320	1420	27	.	.	PUNCT
ftr-320	1421	1	220	220	NUM
ftr-320	1421	2	.	.	PUNCT
ftr-320	1421	3	simmons	simmon	NOUN
ftr-320	1421	4	,	,	PUNCT
ftr-320	1421	5	646	646	NUM
ftr-320	1421	6	f.	f.	PROPN
ftr-320	1421	7	3d	3d	PROPN
ftr-320	1421	8	at	at	ADP
ftr-320	1421	9	10	10	NUM
ftr-320	1421	10	.	.	PUNCT
ftr-320	1421	11	221	221	NUM
ftr-320	1421	12	.	.	PUNCT
ftr-320	1422	1	for	for	ADP
ftr-320	1422	2	cases	case	NOUN
ftr-320	1422	3	involving	involve	VERB
ftr-320	1422	4	holders	holder	NOUN
ftr-320	1422	5	‘	'	PUNCT
ftr-320	1422	6	agreements	agreement	NOUN
ftr-320	1422	7	to	to	PART
ftr-320	1422	8	improperly	improperly	ADV
ftr-320	1422	9	modify	modify	VERB
ftr-320	1422	10	or	or	CCONJ
ftr-320	1422	11	extinguish	extinguish	VERB
ftr-320	1422	12	tax	tax	NOUN
ftr-320	1422	13	-	-	PUNCT
ftr-320	1422	14	deductible	deductible	ADJ
ftr-320	1422	15	perpetual	perpetual	ADJ
ftr-320	1422	16	conservation	conservation	NOUN
ftr-320	1422	17	easements	easement	NOUN
ftr-320	1422	18	,	,	PUNCT
ftr-320	1422	19	see	see	VERB
ftr-320	1422	20	mclaughlin	mclaughlin	PROPN
ftr-320	1422	21	,	,	PUNCT
ftr-320	1422	22	national	national	ADJ
ftr-320	1422	23	perpetuity	perpetuity	NOUN
ftr-320	1422	24	standards	standard	NOUN
ftr-320	1422	25	,	,	PUNCT
ftr-320	1422	26	part	part	NOUN
ftr-320	1422	27	2	2	NUM
ftr-320	1422	28	,	,	PUNCT
ftr-320	1422	29	supra	supra	ADJ
ftr-320	1422	30	note	note	NOUN
ftr-320	1422	31	5	5	NUM
ftr-320	1422	32	,	,	PUNCT
ftr-320	1422	33	at	at	ADP
ftr-320	1422	34	pt	pt	X
ftr-320	1422	35	.	.	PUNCT
ftr-320	1422	36	iii.b	iii.b	X
ftr-320	1422	37	.	.	PUNCT
ftr-320	1423	1	one	one	NUM
ftr-320	1423	2	such	such	ADJ
ftr-320	1423	3	case	case	NOUN
ftr-320	1423	4	—	—	PUNCT
ftr-320	1423	5	the	the	DET
ftr-320	1423	6	myrtle	myrtle	PROPN
ftr-320	1423	7	grove	grove	PROPN
ftr-320	1423	8	controversy	controversy	NOUN
ftr-320	1423	9	—	—	PUNCT
ftr-320	1423	10	involved	involve	VERB
ftr-320	1423	11	the	the	DET
ftr-320	1423	12	nthp‘s	nthp‘s	PROPN
ftr-320	1423	13	agreement	agreement	NOUN
ftr-320	1423	14	to	to	PART
ftr-320	1423	15	amend	amend	VERB
ftr-320	1423	16	a	a	DET
ftr-320	1423	17	taxdeductible	taxdeductible	ADJ
ftr-320	1423	18	conservation	conservation	NOUN
ftr-320	1423	19	easement	easement	NOUN
ftr-320	1423	20	protecting	protect	VERB
ftr-320	1423	21	a	a	DET
ftr-320	1423	22	160	160	NUM
ftr-320	1423	23	-	-	PUNCT
ftr-320	1423	24	acre	acre	NOUN
ftr-320	1423	25	historic	historic	ADJ
ftr-320	1423	26	tobacco	tobacco	NOUN
ftr-320	1423	27	plantation	plantation	NOUN
ftr-320	1423	28	from	from	ADP
ftr-320	1423	29	subdivision	subdivision	NOUN
ftr-320	1423	30	to	to	PART
ftr-320	1423	31	allow	allow	VERB
ftr-320	1423	32	a	a	DET
ftr-320	1423	33	seven	seven	NUM
ftr-320	1423	34	-	-	PUNCT
ftr-320	1423	35	lot	lot	NOUN
ftr-320	1423	36	upscale	upscale	ADJ
ftr-320	1423	37	residential	residential	ADJ
ftr-320	1423	38	subdivision	subdivision	NOUN
ftr-320	1423	39	on	on	ADP
ftr-320	1423	40	the	the	DET
ftr-320	1423	41	property	property	NOUN
ftr-320	1423	42	.	.	PUNCT
ftr-320	1424	1	i	i	PRON
ftr-320	1424	2	d.	d.	PROPN
ftr-320	1424	3	at	at	ADP
ftr-320	1424	4	28–30	28–30	PROPN
ftr-320	1424	5	.	.	PUNCT
ftr-320	1425	1	the	the	DET
ftr-320	1425	2	maryland	maryland	PROPN
ftr-320	1425	3	attorney	attorney	PROPN
ftr-320	1425	4	general	general	NOUN
ftr-320	1425	5	filed	file	VERB
ftr-320	1425	6	suit	suit	NOUN
ftr-320	1425	7	objecting	object	VERB
ftr-320	1425	8	to	to	ADP
ftr-320	1425	9	the	the	DET
ftr-320	1425	10	amendment	amendment	NOUN
ftr-320	1425	11	on	on	ADP
ftr-320	1425	12	the	the	DET
ftr-320	1425	13	grounds	ground	NOUN
ftr-320	1425	14	that	that	SCONJ
ftr-320	1425	15	the	the	DET
ftr-320	1425	16	easement	easement	NOUN
ftr-320	1425	17	was	be	AUX
ftr-320	1425	18	a	a	DET
ftr-320	1425	19	charitable	charitable	ADJ
ftr-320	1425	20	gift	gift	NOUN
ftr-320	1425	21	held	hold	VERB
ftr-320	1425	22	for	for	ADP
ftr-320	1425	23	the	the	DET
ftr-320	1425	24	benefit	benefit	NOUN
ftr-320	1425	25	of	of	ADP
ftr-320	1425	26	the	the	DET
ftr-320	1425	27	public	public	NOUN
ftr-320	1425	28	and	and	CCONJ
ftr-320	1425	29	it	it	PRON
ftr-320	1425	30	could	could	AUX
ftr-320	1425	31	not	not	PART
ftr-320	1425	32	be	be	AUX
ftr-320	1425	33	amended	amend	VERB
ftr-320	1425	34	as	as	SCONJ
ftr-320	1425	35	proposed	propose	VERB
ftr-320	1425	36	without	without	ADP
ftr-320	1425	37	court	court	NOUN
ftr-320	1425	38	approval	approval	NOUN
ftr-320	1425	39	and	and	CCONJ
ftr-320	1425	40	a	a	DET
ftr-320	1425	41	finding	finding	NOUN
ftr-320	1425	42	that	that	SCONJ
ftr-320	1425	43	continuing	continue	VERB
ftr-320	1425	44	to	to	PART
ftr-320	1425	45	protect	protect	VERB
ftr-320	1425	46	the	the	DET
ftr-320	1425	47	property‘s	property‘s	PROPN
ftr-320	1425	48	conservation	conservation	NOUN
ftr-320	1425	49	and	and	CCONJ
ftr-320	1425	50	historic	historic	ADJ
ftr-320	1425	51	values	value	NOUN
ftr-320	1425	52	had	have	AUX
ftr-320	1425	53	become	become	VERB
ftr-320	1425	54	impossible	impossible	ADJ
ftr-320	1425	55	or	or	CCONJ
ftr-320	1425	56	impractical	impractical	ADJ
ftr-320	1425	57	(	(	PUNCT
ftr-320	1425	58	which	which	PRON
ftr-320	1425	59	it	it	PRON
ftr-320	1425	60	had	have	AUX
ftr-320	1425	61	not	not	PART
ftr-320	1425	62	)	)	PUNCT
ftr-320	1425	63	.	.	PUNCT
ftr-320	1426	1	the	the	DET
ftr-320	1426	2	case	case	NOUN
ftr-320	1426	3	eventually	eventually	ADV
ftr-320	1426	4	settled	settle	VERB
ftr-320	1426	5	with	with	ADP
ftr-320	1426	6	the	the	DET
ftr-320	1426	7	easement	easement	NOUN
ftr-320	1426	8	remaining	remain	VERB
ftr-320	1426	9	intact	intact	ADJ
ftr-320	1426	10	.	.	PUNCT
ftr-320	1427	1	the	the	DET
ftr-320	1427	2	myrtle	myrtle	PROPN
ftr-320	1427	3	grove	grove	PROPN
ftr-320	1427	4	easement	easement	PROPN
ftr-320	1427	5	did	do	AUX
ftr-320	1427	6	not	not	PART
ftr-320	1427	7	grant	grant	VERB
ftr-320	1427	8	the	the	DET
ftr-320	1427	9	holder	holder	NOUN
ftr-320	1427	10	the	the	DET
ftr-320	1427	11	2012	2012	NUM
ftr-320	1427	12	]	]	PUNCT
ftr-320	1427	13	tax	tax	NOUN
ftr-320	1427	14	-	-	PUNCT
ftr-320	1427	15	deductible	deductible	ADJ
ftr-320	1427	16	conservation	conservation	NOUN
ftr-320	1427	17	easements	easement	NOUN
ftr-320	1427	18	287	287	NUM
ftr-320	1427	19	would	would	AUX
ftr-320	1427	20	be	be	AUX
ftr-320	1427	21	able	able	ADJ
ftr-320	1427	22	to	to	PART
ftr-320	1427	23	exercise	exercise	VERB
ftr-320	1427	24	its	its	PRON
ftr-320	1427	25	unlimited	unlimited	ADJ
ftr-320	1427	26	right	right	NOUN
ftr-320	1427	27	to	to	PART
ftr-320	1427	28	consent	consent	VERB
ftr-320	1427	29	to	to	ADP
ftr-320	1427	30	changes	change	NOUN
ftr-320	1427	31	or	or	CCONJ
ftr-320	1427	32	abandon	abandon	VERB
ftr-320	1427	33	an	an	DET
ftr-320	1427	34	easement	easement	NOUN
ftr-320	1427	35	only	only	ADV
ftr-320	1427	36	in	in	ADP
ftr-320	1427	37	a	a	DET
ftr-320	1427	38	manner	manner	NOUN
ftr-320	1427	39	consistent	consistent	ADJ
ftr-320	1427	40	with	with	ADP
ftr-320	1427	41	the	the	DET
ftr-320	1427	42	conservation	conservation	NOUN
ftr-320	1427	43	purposes	purpose	NOUN
ftr-320	1427	44	of	of	ADP
ftr-320	1427	45	the	the	DET
ftr-320	1427	46	easement	easement	NOUN
ftr-320	1427	47	,	,	PUNCT
ftr-320	1427	48	222	222	NUM
ftr-320	1427	49	neither	neither	PRON
ftr-320	1427	50	provided	provide	VERB
ftr-320	1427	51	a	a	DET
ftr-320	1427	52	convincing	convincing	ADJ
ftr-320	1427	53	rationale	rationale	NOUN
ftr-320	1427	54	for	for	ADP
ftr-320	1427	55	that	that	DET
ftr-320	1427	56	conclusion	conclusion	NOUN
ftr-320	1427	57	.	.	PUNCT
ftr-320	1428	1	an	an	DET
ftr-320	1428	2	argument	argument	NOUN
ftr-320	1428	3	might	might	AUX
ftr-320	1428	4	be	be	AUX
ftr-320	1428	5	made	make	VERB
ftr-320	1428	6	that	that	SCONJ
ftr-320	1428	7	a	a	DET
ftr-320	1428	8	holder	holder	NOUN
ftr-320	1428	9	that	that	PRON
ftr-320	1428	10	agrees	agree	VERB
ftr-320	1428	11	to	to	PART
ftr-320	1428	12	amend	amend	VERB
ftr-320	1428	13	or	or	CCONJ
ftr-320	1428	14	abandon	abandon	VERB
ftr-320	1428	15	a	a	DET
ftr-320	1428	16	conservation	conservation	NOUN
ftr-320	1428	17	easement	easement	NOUN
ftr-320	1428	18	in	in	ADP
ftr-320	1428	19	a	a	DET
ftr-320	1428	20	manner	manner	NOUN
ftr-320	1428	21	contrary	contrary	ADV
ftr-320	1428	22	to	to	ADP
ftr-320	1428	23	its	its	PRON
ftr-320	1428	24	stated	state	VERB
ftr-320	1428	25	conservation	conservation	NOUN
ftr-320	1428	26	purposes	purpose	NOUN
ftr-320	1428	27	,	,	PUNCT
ftr-320	1428	28	or	or	CCONJ
ftr-320	1428	29	to	to	PART
ftr-320	1428	30	transfer	transfer	VERB
ftr-320	1428	31	,	,	PUNCT
ftr-320	1428	32	swap	swap	NOUN
ftr-320	1428	33	,	,	PUNCT
ftr-320	1428	34	or	or	CCONJ
ftr-320	1428	35	extinguish	extinguish	VERB
ftr-320	1428	36	an	an	DET
ftr-320	1428	37	easement	easement	NOUN
ftr-320	1428	38	in	in	ADP
ftr-320	1428	39	a	a	DET
ftr-320	1428	40	manner	manner	NOUN
ftr-320	1428	41	contrary	contrary	ADV
ftr-320	1428	42	to	to	ADP
ftr-320	1428	43	the	the	DET
ftr-320	1428	44	restriction	restriction	NOUN
ftr-320	1428	45	on	on	ADP
ftr-320	1428	46	transfer	transfer	NOUN
ftr-320	1428	47	,	,	PUNCT
ftr-320	1428	48	extinguishment	extinguishment	NOUN
ftr-320	1428	49	,	,	PUNCT
ftr-320	1428	50	and	and	CCONJ
ftr-320	1428	51	proceeds	proceed	VERB
ftr-320	1428	52	regulations	regulation	NOUN
ftr-320	1428	53	,	,	PUNCT
ftr-320	1428	54	should	should	AUX
ftr-320	1428	55	no	no	ADV
ftr-320	1428	56	longer	long	ADV
ftr-320	1428	57	qualify	qualify	VERB
ftr-320	1428	58	as	as	ADP
ftr-320	1428	59	an	an	DET
ftr-320	1428	60	―eligible	―eligible	ADJ
ftr-320	1428	61	donee.‖	donee.‖	NOUN
ftr-320	1428	62	223	223	NUM
ftr-320	1428	63	an	an	DET
ftr-320	1428	64	argument	argument	NOUN
ftr-320	1428	65	might	might	AUX
ftr-320	1428	66	also	also	ADV
ftr-320	1428	67	be	be	AUX
ftr-320	1428	68	made	make	VERB
ftr-320	1428	69	that	that	SCONJ
ftr-320	1428	70	donations	donation	NOUN
ftr-320	1428	71	to	to	ADP
ftr-320	1428	72	such	such	DET
ftr-320	1428	73	a	a	DET
ftr-320	1428	74	holder	holder	NOUN
ftr-320	1428	75	should	should	AUX
ftr-320	1428	76	not	not	PART
ftr-320	1428	77	be	be	AUX
ftr-320	1428	78	deductible	deductible	ADJ
ftr-320	1428	79	because	because	SCONJ
ftr-320	1428	80	they	they	PRON
ftr-320	1428	81	can	can	AUX
ftr-320	1428	82	not	not	PART
ftr-320	1428	83	satisfy	satisfy	VERB
ftr-320	1428	84	the	the	DET
ftr-320	1428	85	protected	protect	VERB
ftr-320	1428	86	-	-	PUNCT
ftr-320	1428	87	in	in	ADP
ftr-320	1428	88	-	-	PUNCT
ftr-320	1428	89	perpetuity	perpetuity	NOUN
ftr-320	1428	90	requirement	requirement	NOUN
ftr-320	1428	91	.	.	PUNCT
ftr-320	1429	1	such	such	ADJ
ftr-320	1429	2	arguments	argument	NOUN
ftr-320	1429	3	,	,	PUNCT
ftr-320	1429	4	however	however	ADV
ftr-320	1429	5	,	,	PUNCT
ftr-320	1429	6	even	even	ADV
ftr-320	1429	7	if	if	SCONJ
ftr-320	1429	8	successful	successful	ADJ
ftr-320	1429	9	,	,	PUNCT
ftr-320	1429	10	would	would	AUX
ftr-320	1429	11	do	do	VERB
ftr-320	1429	12	nothing	nothing	PRON
ftr-320	1429	13	to	to	PART
ftr-320	1429	14	ensure	ensure	VERB
ftr-320	1429	15	the	the	DET
ftr-320	1429	16	protection	protection	NOUN
ftr-320	1429	17	of	of	ADP
ftr-320	1429	18	existing	exist	VERB
ftr-320	1429	19	conservation	conservation	NOUN
ftr-320	1429	20	easements	easement	NOUN
ftr-320	1429	21	.	.	PUNCT
ftr-320	1430	1	moreover	moreover	ADV
ftr-320	1430	2	,	,	PUNCT
ftr-320	1430	3	congress	congress	PROPN
ftr-320	1430	4	never	never	ADV
ftr-320	1430	5	intended	intend	VERB
ftr-320	1430	6	for	for	ADP
ftr-320	1430	7	the	the	DET
ftr-320	1430	8	federal	federal	ADJ
ftr-320	1430	9	investment	investment	NOUN
ftr-320	1430	10	in	in	ADP
ftr-320	1430	11	conservation	conservation	NOUN
ftr-320	1430	12	easements	easement	NOUN
ftr-320	1430	13	and	and	CCONJ
ftr-320	1430	14	the	the	DET
ftr-320	1430	15	conservation	conservation	NOUN
ftr-320	1430	16	values	value	NOUN
ftr-320	1430	17	they	they	PRON
ftr-320	1430	18	are	be	AUX
ftr-320	1430	19	intended	intend	VERB
ftr-320	1430	20	to	to	PART
ftr-320	1430	21	protect	protect	VERB
ftr-320	1430	22	in	in	ADP
ftr-320	1430	23	perpetuity	perpetuity	NOUN
ftr-320	1430	24	to	to	PART
ftr-320	1430	25	hang	hang	VERB
ftr-320	1430	26	by	by	ADP
ftr-320	1430	27	such	such	DET
ftr-320	1430	28	a	a	DET
ftr-320	1430	29	precarious	precarious	ADJ
ftr-320	1430	30	thread	thread	NOUN
ftr-320	1430	31	.	.	PUNCT
ftr-320	1431	1	rather	rather	ADV
ftr-320	1431	2	,	,	PUNCT
ftr-320	1431	3	congress	congress	PROPN
ftr-320	1431	4	intended	intend	VERB
ftr-320	1431	5	that	that	SCONJ
ftr-320	1431	6	tax	tax	NOUN
ftr-320	1431	7	-	-	PUNCT
ftr-320	1431	8	deductible	deductible	ADJ
ftr-320	1431	9	easements	easement	NOUN
ftr-320	1431	10	would	would	AUX
ftr-320	1431	11	specifically	specifically	ADV
ftr-320	1431	12	prohibit	prohibit	VERB
ftr-320	1431	13	the	the	DET
ftr-320	1431	14	holder	holder	NOUN
ftr-320	1431	15	from	from	ADP
ftr-320	1431	16	transferring	transfer	VERB
ftr-320	1431	17	the	the	DET
ftr-320	1431	18	easement	easement	NOUN
ftr-320	1431	19	except	except	SCONJ
ftr-320	1431	20	to	to	ADP
ftr-320	1431	21	another	another	DET
ftr-320	1431	22	qualified	qualified	ADJ
ftr-320	1431	23	organization	organization	NOUN
ftr-320	1431	24	that	that	PRON
ftr-320	1431	25	agrees	agree	VERB
ftr-320	1431	26	to	to	PART
ftr-320	1431	27	continues	continue	VERB
ftr-320	1431	28	to	to	PART
ftr-320	1431	29	enforce	enforce	VERB
ftr-320	1431	30	the	the	DET
ftr-320	1431	31	easement	easement	NOUN
ftr-320	1431	32	,	,	PUNCT
ftr-320	1431	33	and	and	CCONJ
ftr-320	1431	34	that	that	SCONJ
ftr-320	1431	35	the	the	DET
ftr-320	1431	36	treasury	treasury	PROPN
ftr-320	1431	37	department	department	PROPN
ftr-320	1431	38	would	would	AUX
ftr-320	1431	39	craft	craft	VERB
ftr-320	1431	40	rules	rule	NOUN
ftr-320	1431	41	to	to	PART
ftr-320	1431	42	protect	protect	VERB
ftr-320	1431	43	the	the	DET
ftr-320	1431	44	public	public	ADJ
ftr-320	1431	45	investment	investment	NOUN
ftr-320	1431	46	in	in	ADP
ftr-320	1431	47	the	the	DET
ftr-320	1431	48	unlikely	unlikely	ADJ
ftr-320	1431	49	event	event	NOUN
ftr-320	1431	50	that	that	SCONJ
ftr-320	1431	51	a	a	DET
ftr-320	1431	52	state	state	NOUN
ftr-320	1431	53	court	court	NOUN
ftr-320	1431	54	extinguishes	extinguish	VERB
ftr-320	1431	55	an	an	DET
ftr-320	1431	56	easement	easement	NOUN
ftr-320	1431	57	due	due	ADP
ftr-320	1431	58	to	to	ADP
ftr-320	1431	59	frustration	frustration	NOUN
ftr-320	1431	60	of	of	ADP
ftr-320	1431	61	its	its	PRON
ftr-320	1431	62	purpose	purpose	NOUN
ftr-320	1431	63	(	(	PUNCT
ftr-320	1431	64	which	which	PRON
ftr-320	1431	65	the	the	DET
ftr-320	1431	66	treasury	treasury	PROPN
ftr-320	1431	67	department	department	PROPN
ftr-320	1431	68	did	do	VERB
ftr-320	1431	69	)	)	PUNCT
ftr-320	1431	70	.	.	PUNCT
ftr-320	1432	1	the	the	DET
ftr-320	1432	2	circuit	circuit	NOUN
ftr-320	1432	3	courts	court	NOUN
ftr-320	1432	4	in	in	ADP
ftr-320	1432	5	simmons	simmon	NOUN
ftr-320	1432	6	and	and	CCONJ
ftr-320	1432	7	kaufman	kaufman	PROPN
ftr-320	1432	8	iii	iii	PROPN
ftr-320	1432	9	ignored	ignore	VERB
ftr-320	1432	10	this	this	DET
ftr-320	1432	11	history	history	NOUN
ftr-320	1432	12	and	and	CCONJ
ftr-320	1432	13	their	their	PRON
ftr-320	1432	14	holdings	holding	NOUN
ftr-320	1432	15	significantly	significantly	ADV
ftr-320	1432	16	undermine	undermine	VERB
ftr-320	1432	17	the	the	DET
ftr-320	1432	18	protection	protection	NOUN
ftr-320	1432	19	of	of	ADP
ftr-320	1432	20	the	the	DET
ftr-320	1432	21	federal	federal	ADJ
ftr-320	1432	22	investment	investment	NOUN
ftr-320	1432	23	in	in	ADP
ftr-320	1432	24	conservation	conservation	NOUN
ftr-320	1432	25	easements	easement	NOUN
ftr-320	1432	26	over	over	ADP
ftr-320	1432	27	the	the	DET
ftr-320	1432	28	long	long	ADJ
ftr-320	1432	29	term	term	NOUN
ftr-320	1432	30	.	.	PUNCT
ftr-320	1433	1	accordingly	accordingly	ADV
ftr-320	1433	2	,	,	PUNCT
ftr-320	1433	3	the	the	DET
ftr-320	1433	4	holdings	holding	NOUN
ftr-320	1433	5	sanctioning	sanction	VERB
ftr-320	1433	6	use	use	NOUN
ftr-320	1433	7	of	of	ADP
ftr-320	1433	8	the	the	DET
ftr-320	1433	9	change	change	NOUN
ftr-320	1433	10	and	and	CCONJ
ftr-320	1433	11	abandonment	abandonment	NOUN
ftr-320	1433	12	proviso	proviso	NOUN
ftr-320	1433	13	should	should	AUX
ftr-320	1433	14	be	be	AUX
ftr-320	1433	15	limited	limit	VERB
ftr-320	1433	16	to	to	ADP
ftr-320	1433	17	the	the	DET
ftr-320	1433	18	d.c	d.c	PROPN
ftr-320	1433	19	.	.	PROPN
ftr-320	1434	1	and	and	CCONJ
ftr-320	1434	2	first	first	ADJ
ftr-320	1434	3	circuits	circuit	NOUN
ftr-320	1434	4	and	and	CCONJ
ftr-320	1434	5	façade	façade	NOUN
ftr-320	1434	6	easement	easement	ADJ
ftr-320	1434	7	donations	donation	NOUN
ftr-320	1434	8	and	and	CCONJ
ftr-320	1434	9	,	,	PUNCT
ftr-320	1434	10	as	as	SCONJ
ftr-320	1434	11	noted	note	VERB
ftr-320	1434	12	below	below	ADV
ftr-320	1434	13	,	,	PUNCT
ftr-320	1434	14	the	the	DET
ftr-320	1434	15	treasury	treasury	NOUN
ftr-320	1434	16	and	and	CCONJ
ftr-320	1434	17	the	the	DET
ftr-320	1434	18	irs	irs	PROPN
ftr-320	1434	19	should	should	AUX
ftr-320	1434	20	address	address	VERB
ftr-320	1434	21	the	the	DET
ftr-320	1434	22	problem	problem	NOUN
ftr-320	1434	23	in	in	ADP
ftr-320	1434	24	those	those	DET
ftr-320	1434	25	circuits	circuit	NOUN
ftr-320	1434	26	through	through	ADP
ftr-320	1434	27	forward	forward	ADV
ftr-320	1434	28	looking	look	VERB
ftr-320	1434	29	regulations	regulation	NOUN
ftr-320	1434	30	or	or	CCONJ
ftr-320	1434	31	other	other	ADJ
ftr-320	1434	32	guidance	guidance	NOUN
ftr-320	1434	33	.	.	PUNCT
ftr-320	1435	1	c.	c.	PROPN
ftr-320	1435	2	first	first	PROPN
ftr-320	1435	3	circuit	circuit	PROPN
ftr-320	1435	4	’s	’s	PART
ftr-320	1435	5	advice	advice	NOUN
ftr-320	1435	6	in	in	ADP
ftr-320	1435	7	the	the	DET
ftr-320	1435	8	latter	latter	ADJ
ftr-320	1435	9	part	part	NOUN
ftr-320	1435	10	of	of	ADP
ftr-320	1435	11	its	its	PRON
ftr-320	1435	12	opinion	opinion	NOUN
ftr-320	1435	13	in	in	ADP
ftr-320	1435	14	kaufman	kaufman	PROPN
ftr-320	1435	15	iii	iii	PROPN
ftr-320	1435	16	,	,	PUNCT
ftr-320	1435	17	the	the	DET
ftr-320	1435	18	first	first	ADJ
ftr-320	1435	19	circuit	circuit	NOUN
ftr-320	1435	20	addressed	address	VERB
ftr-320	1435	21	the	the	DET
ftr-320	1435	22	issue	issue	NOUN
ftr-320	1435	23	of	of	ADP
ftr-320	1435	24	valuation	valuation	NOUN
ftr-320	1435	25	.	.	PUNCT
ftr-320	1436	1	224	224	NUM
ftr-320	1436	2	it	it	PRON
ftr-320	1436	3	chastised	chastise	VERB
ftr-320	1436	4	the	the	DET
ftr-320	1436	5	irs	irs	PROPN
ftr-320	1436	6	for	for	ADP
ftr-320	1436	7	attempting	attempt	VERB
ftr-320	1436	8	to	to	PART
ftr-320	1436	9	convert	convert	VERB
ftr-320	1436	10	the	the	DET
ftr-320	1436	11	―inherently	―inherently	ADV
ftr-320	1436	12	factual	factual	ADJ
ftr-320	1436	13	issue‖	issue‖	PROPN
ftr-320	1436	14	of	of	ADP
ftr-320	1436	15	valuation	valuation	NOUN
ftr-320	1436	16	into	into	ADP
ftr-320	1436	17	a	a	DET
ftr-320	1436	18	set	set	NOUN
ftr-320	1436	19	of	of	ADP
ftr-320	1436	20	violations	violation	NOUN
ftr-320	1436	21	of	of	ADP
ftr-320	1436	22	the	the	DET
ftr-320	1436	23	right	right	NOUN
ftr-320	1436	24	to	to	PART
ftr-320	1436	25	consent	consent	VERB
ftr-320	1436	26	to	to	ADP
ftr-320	1436	27	changes	change	NOUN
ftr-320	1436	28	or	or	CCONJ
ftr-320	1436	29	abandon	abandon	VERB
ftr-320	1436	30	its	its	PRON
ftr-320	1436	31	rights	right	NOUN
ftr-320	1436	32	under	under	ADP
ftr-320	1436	33	the	the	DET
ftr-320	1436	34	easement	easement	NOUN
ftr-320	1436	35	.	.	PUNCT
ftr-320	1437	1	see	see	VERB
ftr-320	1437	2	mclaughlin	mclaughlin	PROPN
ftr-320	1437	3	,	,	PUNCT
ftr-320	1437	4	conservation	conservation	NOUN
ftr-320	1437	5	easements	easement	NOUN
ftr-320	1437	6	:	:	PUNCT
ftr-320	1437	7	perpetuity	perpetuity	NOUN
ftr-320	1437	8	and	and	CCONJ
ftr-320	1437	9	beyond	beyond	ADP
ftr-320	1437	10	,	,	PUNCT
ftr-320	1437	11	supra	supra	PROPN
ftr-320	1437	12	note	note	NOUN
ftr-320	1437	13	41	41	NUM
ftr-320	1437	14	,	,	PUNCT
ftr-320	1437	15	at	at	ADP
ftr-320	1437	16	690–93	690–93	NUM
ftr-320	1437	17	.	.	PUNCT
ftr-320	1438	1	for	for	ADP
ftr-320	1438	2	concerns	concern	NOUN
ftr-320	1438	3	about	about	ADP
ftr-320	1438	4	amendments	amendment	NOUN
ftr-320	1438	5	,	,	PUNCT
ftr-320	1438	6	see	see	VERB
ftr-320	1438	7	infra	infra	NOUN
ftr-320	1438	8	part	part	NOUN
ftr-320	1438	9	iv.b	iv.b	NOUN
ftr-320	1438	10	.	.	PUNCT
ftr-320	1438	11	222	222	NUM
ftr-320	1438	12	.	.	PUNCT
ftr-320	1439	1	both	both	DET
ftr-320	1439	2	opinions	opinion	NOUN
ftr-320	1439	3	state	state	NOUN
ftr-320	1439	4	―[t]he	―[t]he	ADJ
ftr-320	1439	5	clauses	clause	NOUN
ftr-320	1439	6	permitting	permit	VERB
ftr-320	1439	7	consent	consent	NOUN
ftr-320	1439	8	and	and	CCONJ
ftr-320	1439	9	abandonment	abandonment	NOUN
ftr-320	1439	10	.	.	PUNCT
ftr-320	1439	11	.	.	PUNCT
ftr-320	1440	1	.	.	PUNCT
ftr-320	1441	1	have	have	VERB
ftr-320	1441	2	no	no	DET
ftr-320	1441	3	discrete	discrete	ADJ
ftr-320	1441	4	effect	effect	NOUN
ftr-320	1441	5	upon	upon	SCONJ
ftr-320	1441	6	the	the	DET
ftr-320	1441	7	perpetuity	perpetuity	NOUN
ftr-320	1441	8	of	of	ADP
ftr-320	1441	9	the	the	DET
ftr-320	1441	10	easements.‖	easements.‖	NOUN
ftr-320	1441	11	simmons	simmon	NOUN
ftr-320	1441	12	,	,	PUNCT
ftr-320	1441	13	646	646	NUM
ftr-320	1441	14	f.3d	f.3d	NUM
ftr-320	1441	15	at	at	ADP
ftr-320	1441	16	10	10	NUM
ftr-320	1441	17	;	;	PUNCT
ftr-320	1441	18	kaufman	kaufman	PROPN
ftr-320	1441	19	iii	iii	PROPN
ftr-320	1441	20	,	,	PUNCT
ftr-320	1441	21	687	687	NUM
ftr-320	1441	22	f.3d	f.3d	NUM
ftr-320	1441	23	at	at	ADP
ftr-320	1441	24	28	28	NUM
ftr-320	1441	25	.	.	PUNCT
ftr-320	1442	1	simmons	simmon	NOUN
ftr-320	1442	2	also	also	ADV
ftr-320	1442	3	states	state	VERB
ftr-320	1442	4	―the	―the	DET
ftr-320	1442	5	donated	donate	VERB
ftr-320	1442	6	easements	easement	NOUN
ftr-320	1442	7	will	will	AUX
ftr-320	1442	8	prevent	prevent	VERB
ftr-320	1442	9	in	in	ADP
ftr-320	1442	10	perpetuity	perpetuity	NOUN
ftr-320	1442	11	any	any	DET
ftr-320	1442	12	changes	change	NOUN
ftr-320	1442	13	to	to	ADP
ftr-320	1442	14	the	the	DET
ftr-320	1442	15	properties	property	NOUN
ftr-320	1442	16	inconsistent	inconsistent	ADJ
ftr-320	1442	17	with	with	ADP
ftr-320	1442	18	conservation	conservation	NOUN
ftr-320	1442	19	purposes.‖	purposes.‖	NOUN
ftr-320	1442	20	simmons	simmon	NOUN
ftr-320	1442	21	,	,	PUNCT
ftr-320	1442	22	646	646	NUM
ftr-320	1442	23	f.3d	f.3d	NUM
ftr-320	1442	24	at	at	ADP
ftr-320	1442	25	11	11	NUM
ftr-320	1442	26	.	.	PUNCT
ftr-320	1442	27	223	223	NUM
ftr-320	1442	28	.	.	PUNCT
ftr-320	1443	1	see	see	VERB
ftr-320	1443	2	reg	reg	NOUN
ftr-320	1443	3	.	.	PUNCT
ftr-320	1444	1	§	§	PROPN
ftr-320	1444	2	1.170a-14(c)(1	1.170a-14(c)(1	NUM
ftr-320	1444	3	)	)	PUNCT
ftr-320	1444	4	(	(	PUNCT
ftr-320	1444	5	defining	define	VERB
ftr-320	1444	6	―eligible	―eligible	ADJ
ftr-320	1444	7	donee‖	donee‖	PROPN
ftr-320	1444	8	)	)	PUNCT
ftr-320	1444	9	.	.	PUNCT
ftr-320	1445	1	224	224	NUM
ftr-320	1445	2	.	.	PUNCT
ftr-320	1446	1	kaufman	kaufman	PROPN
ftr-320	1446	2	iii	iii	PROPN
ftr-320	1446	3	,	,	PUNCT
ftr-320	1446	4	687	687	NUM
ftr-320	1446	5	f.3d	f.3d	NUM
ftr-320	1446	6	at	at	ADP
ftr-320	1446	7	29	29	NUM
ftr-320	1446	8	.	.	PUNCT
ftr-320	1447	1	288	288	NUM
ftr-320	1447	2	florida	florida	PROPN
ftr-320	1447	3	tax	tax	NOUN
ftr-320	1447	4	review	review	NOUN
ftr-320	1447	5	[	[	X
ftr-320	1447	6	vol	vol	NOUN
ftr-320	1447	7	.	.	PUNCT
ftr-320	1448	1	13:5	13:5	NUM
ftr-320	1448	2	procedural	procedural	ADJ
ftr-320	1448	3	requirements	requirement	NOUN
ftr-320	1448	4	relating	relate	VERB
ftr-320	1448	5	to	to	ADP
ftr-320	1448	6	the	the	DET
ftr-320	1448	7	appraisal	appraisal	NOUN
ftr-320	1448	8	of	of	ADP
ftr-320	1448	9	an	an	DET
ftr-320	1448	10	easement	easement	ADJ
ftr-320	1448	11	―in	―in	NOUN
ftr-320	1448	12	disregard	disregard	NOUN
ftr-320	1448	13	of	of	ADP
ftr-320	1448	14	the	the	DET
ftr-320	1448	15	[	[	X
ftr-320	1448	16	]	]	X
ftr-320	1448	17	language	language	NOUN
ftr-320	1448	18	and	and	CCONJ
ftr-320	1448	19	purpose‖	purpose‖	PROPN
ftr-320	1448	20	of	of	ADP
ftr-320	1448	21	those	those	DET
ftr-320	1448	22	requirements	requirement	NOUN
ftr-320	1448	23	.	.	PUNCT
ftr-320	1449	1	225	225	NUM
ftr-320	1449	2	the	the	DET
ftr-320	1449	3	first	first	ADJ
ftr-320	1449	4	circuit	circuit	NOUN
ftr-320	1449	5	also	also	ADV
ftr-320	1449	6	noted	note	VERB
ftr-320	1449	7	,	,	PUNCT
ftr-320	1449	8	however	however	ADV
ftr-320	1449	9	,	,	PUNCT
ftr-320	1449	10	that	that	SCONJ
ftr-320	1449	11	façade	façade	NOUN
ftr-320	1449	12	easements	easement	NOUN
ftr-320	1449	13	that	that	PRON
ftr-320	1449	14	duplicate	duplicate	VERB
ftr-320	1449	15	local	local	ADJ
ftr-320	1449	16	law	law	NOUN
ftr-320	1449	17	restrictions	restriction	NOUN
ftr-320	1449	18	may	may	AUX
ftr-320	1449	19	be	be	AUX
ftr-320	1449	20	worth	worth	ADJ
ftr-320	1449	21	little	little	ADJ
ftr-320	1449	22	or	or	CCONJ
ftr-320	1449	23	nothing	nothing	PRON
ftr-320	1449	24	,	,	PUNCT
ftr-320	1449	25	226	226	NUM
ftr-320	1449	26	that	that	PRON
ftr-320	1449	27	a	a	DET
ftr-320	1449	28	holder	holder	NOUN
ftr-320	1449	29	receiving	receive	VERB
ftr-320	1449	30	large	large	ADJ
ftr-320	1449	31	cash	cash	NOUN
ftr-320	1449	32	contributions	contribution	NOUN
ftr-320	1449	33	from	from	ADP
ftr-320	1449	34	easement	easement	ADJ
ftr-320	1449	35	donors	donor	NOUN
ftr-320	1449	36	has	have	VERB
ftr-320	1449	37	a	a	DET
ftr-320	1449	38	substantial	substantial	ADJ
ftr-320	1449	39	economic	economic	ADJ
ftr-320	1449	40	incentive	incentive	NOUN
ftr-320	1449	41	to	to	PART
ftr-320	1449	42	facilitate	facilitate	VERB
ftr-320	1449	43	donation	donation	NOUN
ftr-320	1449	44	transactions	transaction	NOUN
ftr-320	1449	45	and	and	CCONJ
ftr-320	1449	46	ensure	ensure	VERB
ftr-320	1449	47	high	high	ADJ
ftr-320	1449	48	valuations	valuation	NOUN
ftr-320	1449	49	,	,	PUNCT
ftr-320	1449	50	and	and	CCONJ
ftr-320	1449	51	that	that	SCONJ
ftr-320	1449	52	appraisers	appraiser	NOUN
ftr-320	1449	53	who	who	PRON
ftr-320	1449	54	receive	receive	VERB
ftr-320	1449	55	fees	fee	NOUN
ftr-320	1449	56	for	for	ADP
ftr-320	1449	57	a	a	DET
ftr-320	1449	58	succession	succession	NOUN
ftr-320	1449	59	of	of	ADP
ftr-320	1449	60	appraisals	appraisal	NOUN
ftr-320	1449	61	for	for	ADP
ftr-320	1449	62	gifts	gift	NOUN
ftr-320	1449	63	of	of	ADP
ftr-320	1449	64	easements	easement	NOUN
ftr-320	1449	65	―assuredly‖	―assuredly‖	PROPN
ftr-320	1449	66	have	have	VERB
ftr-320	1449	67	an	an	DET
ftr-320	1449	68	interest	interest	NOUN
ftr-320	1449	69	in	in	ADP
ftr-320	1449	70	remaining	remain	VERB
ftr-320	1449	71	on	on	ADP
ftr-320	1449	72	the	the	DET
ftr-320	1449	73	list	list	NOUN
ftr-320	1449	74	of	of	ADP
ftr-320	1449	75	those	those	PRON
ftr-320	1449	76	recommended	recommend	VERB
ftr-320	1449	77	by	by	ADP
ftr-320	1449	78	holders	holder	NOUN
ftr-320	1449	79	to	to	ADP
ftr-320	1449	80	potential	potential	ADJ
ftr-320	1449	81	easement	easement	ADJ
ftr-320	1449	82	donors	donor	NOUN
ftr-320	1449	83	.	.	PUNCT
ftr-320	1450	1	227	227	NUM
ftr-320	1450	2	the	the	DET
ftr-320	1450	3	first	first	ADJ
ftr-320	1450	4	circuit	circuit	NOUN
ftr-320	1450	5	acknowledged	acknowledge	VERB
ftr-320	1450	6	the	the	DET
ftr-320	1450	7	legitimacy	legitimacy	NOUN
ftr-320	1450	8	of	of	ADP
ftr-320	1450	9	the	the	DET
ftr-320	1450	10	irs‘s	irs‘s	NOUN
ftr-320	1450	11	concerns	concern	VERB
ftr-320	1450	12	about	about	ADP
ftr-320	1450	13	abuse	abuse	NOUN
ftr-320	1450	14	in	in	ADP
ftr-320	1450	15	the	the	DET
ftr-320	1450	16	easement	easement	ADJ
ftr-320	1450	17	donation	donation	NOUN
ftr-320	1450	18	context	context	NOUN
ftr-320	1450	19	228	228	NUM
ftr-320	1450	20	as	as	ADV
ftr-320	1450	21	well	well	ADV
ftr-320	1450	22	as	as	ADP
ftr-320	1450	23	the	the	DET
ftr-320	1450	24	―difficulty	―difficulty	PROPN
ftr-320	1450	25	of	of	ADP
ftr-320	1450	26	detecting	detect	VERB
ftr-320	1450	27	and	and	CCONJ
ftr-320	1450	28	investigating	investigate	VERB
ftr-320	1450	29	suspicious	suspicious	ADJ
ftr-320	1450	30	cases	case	NOUN
ftr-320	1450	31	one	one	NUM
ftr-320	1450	32	by	by	ADP
ftr-320	1450	33	one.‖	one.‖	ADP
ftr-320	1450	34	229	229	NUM
ftr-320	1450	35	it	it	PRON
ftr-320	1450	36	then	then	ADV
ftr-320	1450	37	suggested	suggest	VERB
ftr-320	1450	38	a	a	DET
ftr-320	1450	39	way	way	NOUN
ftr-320	1450	40	for	for	SCONJ
ftr-320	1450	41	the	the	DET
ftr-320	1450	42	irs	irs	PROPN
ftr-320	1450	43	to	to	PART
ftr-320	1450	44	address	address	VERB
ftr-320	1450	45	valuation	valuation	NOUN
ftr-320	1450	46	abuse	abuse	NOUN
ftr-320	1450	47	in	in	ADP
ftr-320	1450	48	lieu	lieu	NOUN
ftr-320	1450	49	of	of	ADP
ftr-320	1450	50	its	its	PRON
ftr-320	1450	51	current	current	ADJ
ftr-320	1450	52	tactic	tactic	NOUN
ftr-320	1450	53	of	of	ADP
ftr-320	1450	54	―overly	―overly	ADV
ftr-320	1450	55	aggressive	aggressive	ADJ
ftr-320	1450	56	.	.	PUNCT
ftr-320	1450	57	.	.	PUNCT
ftr-320	1450	58	.	.	PUNCT
ftr-320	1451	1	interpretations	interpretation	NOUN
ftr-320	1451	2	of	of	ADP
ftr-320	1451	3	existing	exist	VERB
ftr-320	1451	4	regulations:‖	regulations:‖	PROPN
ftr-320	1451	5	without	without	ADP
ftr-320	1451	6	stifling	stifle	VERB
ftr-320	1451	7	congress	congress	PROPN
ftr-320	1451	8	‘	'	PUNCT
ftr-320	1451	9	aim	aim	VERB
ftr-320	1451	10	to	to	PART
ftr-320	1451	11	encourage	encourage	VERB
ftr-320	1451	12	legitimate	legitimate	ADJ
ftr-320	1451	13	easements	easement	NOUN
ftr-320	1451	14	,	,	PUNCT
ftr-320	1451	15	one	one	PRON
ftr-320	1451	16	can	can	AUX
ftr-320	1451	17	imagine	imagine	VERB
ftr-320	1451	18	irs	irs	PROPN
ftr-320	1451	19	regulations	regulation	NOUN
ftr-320	1451	20	that	that	PRON
ftr-320	1451	21	require	require	VERB
ftr-320	1451	22	appraisers	appraiser	NOUN
ftr-320	1451	23	to	to	PART
ftr-320	1451	24	be	be	AUX
ftr-320	1451	25	functionally	functionally	ADV
ftr-320	1451	26	independent	independent	ADJ
ftr-320	1451	27	of	of	ADP
ftr-320	1451	28	donee	donee	NOUN
ftr-320	1451	29	organizations	organization	NOUN
ftr-320	1451	30	,	,	PUNCT
ftr-320	1451	31	curtail	curtail	VERB
ftr-320	1451	32	dubious	dubious	ADJ
ftr-320	1451	33	deductions	deduction	NOUN
ftr-320	1451	34	in	in	ADP
ftr-320	1451	35	historic	historic	ADJ
ftr-320	1451	36	districts	district	NOUN
ftr-320	1451	37	where	where	SCONJ
ftr-320	1451	38	local	local	ADJ
ftr-320	1451	39	regulations	regulation	NOUN
ftr-320	1451	40	already	already	ADV
ftr-320	1451	41	protect	protect	VERB
ftr-320	1451	42	against	against	ADP
ftr-320	1451	43	alterations	alteration	NOUN
ftr-320	1451	44	,	,	PUNCT
ftr-320	1451	45	and	and	CCONJ
ftr-320	1451	46	require	require	VERB
ftr-320	1451	47	more	more	ADV
ftr-320	1451	48	specific	specific	ADJ
ftr-320	1451	49	market	market	NOUN
ftr-320	1451	50	-	-	PUNCT
ftr-320	1451	51	sale	sale	NOUN
ftr-320	1451	52	based	base	VERB
ftr-320	1451	53	information	information	NOUN
ftr-320	1451	54	to	to	PART
ftr-320	1451	55	support	support	VERB
ftr-320	1451	56	any	any	DET
ftr-320	1451	57	deduction	deduction	NOUN
ftr-320	1451	58	.	.	PUNCT
ftr-320	1452	1	forward	forward	ADV
ftr-320	1452	2	looking	look	VERB
ftr-320	1452	3	regulations	regulation	NOUN
ftr-320	1452	4	also	also	ADV
ftr-320	1452	5	serve	serve	VERB
ftr-320	1452	6	to	to	PART
ftr-320	1452	7	give	give	VERB
ftr-320	1452	8	fair	fair	ADJ
ftr-320	1452	9	warning	warning	NOUN
ftr-320	1452	10	to	to	ADP
ftr-320	1452	11	taxpayers	taxpayer	NOUN
ftr-320	1452	12	.	.	PUNCT
ftr-320	1453	1	230	230	NUM
ftr-320	1453	2	kaufman	kaufman	PROPN
ftr-320	1453	3	iii	iii	PROPN
ftr-320	1453	4	is	be	AUX
ftr-320	1453	5	not	not	PART
ftr-320	1453	6	the	the	DET
ftr-320	1453	7	first	first	ADJ
ftr-320	1453	8	case	case	NOUN
ftr-320	1453	9	in	in	ADP
ftr-320	1453	10	which	which	PRON
ftr-320	1453	11	a	a	DET
ftr-320	1453	12	court	court	NOUN
ftr-320	1453	13	has	have	AUX
ftr-320	1453	14	expressly	expressly	ADV
ftr-320	1453	15	invited	invite	VERB
ftr-320	1453	16	the	the	DET
ftr-320	1453	17	treasury	treasury	PROPN
ftr-320	1453	18	department	department	PROPN
ftr-320	1453	19	to	to	PART
ftr-320	1453	20	amend	amend	VERB
ftr-320	1453	21	its	its	PRON
ftr-320	1453	22	regulations	regulation	NOUN
ftr-320	1453	23	.	.	PUNCT
ftr-320	1454	1	231	231	NUM
ftr-320	1454	2	although	although	SCONJ
ftr-320	1454	3	the	the	DET
ftr-320	1454	4	first	first	ADJ
ftr-320	1454	5	circuit	circuit	NOUN
ftr-320	1454	6	offered	offer	VERB
ftr-320	1454	7	this	this	DET
ftr-320	1454	8	advice	advice	NOUN
ftr-320	1454	9	with	with	ADP
ftr-320	1454	10	regard	regard	NOUN
ftr-320	1454	11	to	to	ADP
ftr-320	1454	12	the	the	DET
ftr-320	1454	13	regulations	regulation	NOUN
ftr-320	1454	14	relating	relate	VERB
ftr-320	1454	15	to	to	ADP
ftr-320	1454	16	225	225	NUM
ftr-320	1454	17	.	.	PUNCT
ftr-320	1455	1	i	i	PRON
ftr-320	1455	2	d.	d.	PROPN
ftr-320	1455	3	226	226	NUM
ftr-320	1455	4	.	.	PUNCT
ftr-320	1456	1	i	i	PRON
ftr-320	1456	2	d.	d.	PROPN
ftr-320	1456	3	at	at	ADP
ftr-320	1456	4	31	31	NUM
ftr-320	1456	5	.	.	PUNCT
ftr-320	1457	1	see	see	VERB
ftr-320	1457	2	also	also	ADV
ftr-320	1457	3	supra	supra	ADJ
ftr-320	1457	4	note	note	NOUN
ftr-320	1457	5	215	215	NUM
ftr-320	1457	6	.	.	PUNCT
ftr-320	1458	1	227	227	NUM
ftr-320	1458	2	.	.	PUNCT
ftr-320	1459	1	kaufman	kaufman	PROPN
ftr-320	1459	2	iii	iii	PROPN
ftr-320	1459	3	,	,	PUNCT
ftr-320	1459	4	687	687	NUM
ftr-320	1459	5	f.3d	f.3d	NUM
ftr-320	1459	6	at	at	ADP
ftr-320	1459	7	32	32	NUM
ftr-320	1459	8	.	.	PUNCT
ftr-320	1460	1	228	228	NUM
ftr-320	1460	2	.	.	PUNCT
ftr-320	1461	1	i	i	PRON
ftr-320	1461	2	d.	d.	PROPN
ftr-320	1461	3	(	(	PUNCT
ftr-320	1461	4	―we	―we	PROPN
ftr-320	1461	5	do	do	AUX
ftr-320	1461	6	not	not	PART
ftr-320	1461	7	question	question	VERB
ftr-320	1461	8	the	the	DET
ftr-320	1461	9	irs‘s	irs‘s	NOUN
ftr-320	1461	10	concern	concern	NOUN
ftr-320	1461	11	,	,	PUNCT
ftr-320	1461	12	transcending	transcend	VERB
ftr-320	1461	13	this	this	DET
ftr-320	1461	14	case	case	NOUN
ftr-320	1461	15	,	,	PUNCT
ftr-320	1461	16	that	that	SCONJ
ftr-320	1461	17	individuals	individual	NOUN
ftr-320	1461	18	and	and	CCONJ
ftr-320	1461	19	organizations	organization	NOUN
ftr-320	1461	20	have	have	AUX
ftr-320	1461	21	been	be	AUX
ftr-320	1461	22	abusing	abuse	VERB
ftr-320	1461	23	the	the	DET
ftr-320	1461	24	conservation	conservation	NOUN
ftr-320	1461	25	statute	statute	NOUN
ftr-320	1461	26	‗to	‗to	PUNCT
ftr-320	1461	27	improperly	improperly	ADV
ftr-320	1461	28	shield	shield	NOUN
ftr-320	1461	29	income	income	NOUN
ftr-320	1461	30	or	or	CCONJ
ftr-320	1461	31	assets	asset	NOUN
ftr-320	1461	32	from	from	ADP
ftr-320	1461	33	taxation‘‖	taxation‘‖	NOUN
ftr-320	1461	34	)	)	PUNCT
ftr-320	1461	35	.	.	PUNCT
ftr-320	1462	1	229	229	NUM
ftr-320	1462	2	.	.	PUNCT
ftr-320	1463	1	i	i	PRON
ftr-320	1463	2	d.	d.	PROPN
ftr-320	1463	3	230	230	NUM
ftr-320	1463	4	.	.	PUNCT
ftr-320	1464	1	i	i	PRON
ftr-320	1464	2	d.	d.	PROPN
ftr-320	1464	3	(	(	PUNCT
ftr-320	1464	4	emphasis	emphasis	NOUN
ftr-320	1464	5	added	add	VERB
ftr-320	1464	6	)	)	PUNCT
ftr-320	1464	7	.	.	PUNCT
ftr-320	1465	1	231	231	NUM
ftr-320	1465	2	.	.	PUNCT
ftr-320	1466	1	see	see	VERB
ftr-320	1466	2	,	,	PUNCT
ftr-320	1466	3	e.g.	e.g.	ADV
ftr-320	1466	4	,	,	PUNCT
ftr-320	1466	5	estate	estate	NOUN
ftr-320	1466	6	of	of	ADP
ftr-320	1466	7	petter	petter	NOUN
ftr-320	1466	8	v.	v.	PROPN
ftr-320	1466	9	commissioner	commissioner	PROPN
ftr-320	1466	10	,	,	PUNCT
ftr-320	1466	11	653	653	NUM
ftr-320	1466	12	f.3d	f.3d	NUM
ftr-320	1466	13	1012	1012	NUM
ftr-320	1466	14	,	,	PUNCT
ftr-320	1466	15	1023–24	1023–24	PROPN
ftr-320	1466	16	(	(	PUNCT
ftr-320	1466	17	9th	9th	ADJ
ftr-320	1466	18	cir	cir	NOUN
ftr-320	1466	19	.	.	PUNCT
ftr-320	1466	20	2011	2011	NUM
ftr-320	1466	21	)	)	PUNCT
ftr-320	1467	1	(	(	PUNCT
ftr-320	1467	2	―[w]e	―[w]e	PROPN
ftr-320	1467	3	expressly	expressly	ADV
ftr-320	1467	4	invite	invite	VERB
ftr-320	1467	5	[	[	PUNCT
ftr-320	1467	6	]	]	PUNCT
ftr-320	1467	7	the	the	DET
ftr-320	1467	8	treasury	treasury	PROPN
ftr-320	1467	9	department	department	PROPN
ftr-320	1467	10	to	to	PART
ftr-320	1467	11	‗amend	‗amend	VERB
ftr-320	1467	12	its	its	PRON
ftr-320	1467	13	regulations	regulation	NOUN
ftr-320	1467	14	‘	'	PUNCT
ftr-320	1467	15	if	if	SCONJ
ftr-320	1467	16	troubled	trouble	VERB
ftr-320	1467	17	by	by	ADP
ftr-320	1467	18	the	the	DET
ftr-320	1467	19	consequences	consequence	NOUN
ftr-320	1467	20	of	of	ADP
ftr-320	1467	21	our	our	PRON
ftr-320	1467	22	resolution	resolution	NOUN
ftr-320	1467	23	of	of	ADP
ftr-320	1467	24	th[is	th[is	NOUN
ftr-320	1467	25	]	]	X
ftr-320	1467	26	case.‖	case.‖	PROPN
ftr-320	1467	27	)	)	PUNCT
ftr-320	1467	28	(	(	PUNCT
ftr-320	1467	29	quoting	quote	VERB
ftr-320	1467	30	mayo	mayo	NOUN
ftr-320	1467	31	found	find	VERB
ftr-320	1467	32	.	.	PUNCT
ftr-320	1468	1	for	for	ADP
ftr-320	1468	2	med	med	PROPN
ftr-320	1468	3	.	.	PUNCT
ftr-320	1468	4	educ	educ	PROPN
ftr-320	1468	5	.	.	PUNCT
ftr-320	1469	1	&	&	CCONJ
ftr-320	1469	2	research	research	PROPN
ftr-320	1469	3	v.	v.	PROPN
ftr-320	1469	4	united	united	PROPN
ftr-320	1469	5	states	states	PROPN
ftr-320	1469	6	,	,	PUNCT
ftr-320	1469	7	131	131	NUM
ftr-320	1469	8	s.	s.	PROPN
ftr-320	1469	9	ct	ct	PROPN
ftr-320	1469	10	.	.	PROPN
ftr-320	1469	11	704	704	NUM
ftr-320	1469	12	,	,	PUNCT
ftr-320	1469	13	713	713	NUM
ftr-320	1469	14	(	(	PUNCT
ftr-320	1469	15	2011	2011	NUM
ftr-320	1469	16	)	)	PUNCT
ftr-320	1470	1	(	(	PUNCT
ftr-320	1470	2	quoting	quote	VERB
ftr-320	1470	3	united	united	PROPN
ftr-320	1470	4	dominion	dominion	PROPN
ftr-320	1470	5	indus	indus	PROPN
ftr-320	1470	6	.	.	PROPN
ftr-320	1470	7	,	,	PUNCT
ftr-320	1470	8	inc	inc	PROPN
ftr-320	1470	9	.	.	PROPN
ftr-320	1471	1	v.	v.	PROPN
ftr-320	1471	2	united	united	PROPN
ftr-320	1471	3	states	states	PROPN
ftr-320	1471	4	,	,	PUNCT
ftr-320	1471	5	532	532	NUM
ftr-320	1471	6	u.s	u.s	PROPN
ftr-320	1471	7	.	.	PROPN
ftr-320	1471	8	822	822	NUM
ftr-320	1471	9	,	,	PUNCT
ftr-320	1471	10	838	838	NUM
ftr-320	1471	11	(	(	PUNCT
ftr-320	1471	12	2001	2001	NUM
ftr-320	1471	13	)	)	PUNCT
ftr-320	1471	14	)	)	PUNCT
ftr-320	1471	15	)	)	PUNCT
ftr-320	1472	1	;	;	PUNCT
ftr-320	1472	2	scheidelman	scheidelman	NOUN
ftr-320	1472	3	v.	v.	PROPN
ftr-320	1472	4	commissioner	commissioner	PROPN
ftr-320	1472	5	,	,	PUNCT
ftr-320	1472	6	682	682	NUM
ftr-320	1472	7	f.3d	f.3d	NUM
ftr-320	1472	8	189	189	NUM
ftr-320	1472	9	,	,	PUNCT
ftr-320	1472	10	198	198	NUM
ftr-320	1472	11	(	(	PUNCT
ftr-320	1472	12	2d	2d	NUM
ftr-320	1472	13	cir	cir	NOUN
ftr-320	1472	14	.	.	PROPN
ftr-320	1472	15	2012	2012	NUM
ftr-320	1472	16	)	)	PUNCT
ftr-320	1472	17	(	(	PUNCT
ftr-320	1472	18	―[o]f	―[o]f	ADJ
ftr-320	1472	19	course	course	NOUN
ftr-320	1472	20	,	,	PUNCT
ftr-320	1472	21	the	the	DET
ftr-320	1472	22	treasury	treasury	PROPN
ftr-320	1472	23	department	department	NOUN
ftr-320	1472	24	can	can	AUX
ftr-320	1472	25	use	use	VERB
ftr-320	1472	26	the	the	DET
ftr-320	1472	27	broad	broad	ADJ
ftr-320	1472	28	regulatory	regulatory	ADJ
ftr-320	1472	29	authority	authority	NOUN
ftr-320	1472	30	granted	grant	VERB
ftr-320	1472	31	to	to	ADP
ftr-320	1472	32	it	it	PRON
ftr-320	1472	33	by	by	ADP
ftr-320	1472	34	the	the	DET
ftr-320	1472	35	internal	internal	PROPN
ftr-320	1472	36	revenue	revenue	PROPN
ftr-320	1472	37	code	code	NOUN
ftr-320	1472	38	to	to	PART
ftr-320	1472	39	set	set	VERB
ftr-320	1472	40	stricter	strict	ADJ
ftr-320	1472	41	requirements	requirement	NOUN
ftr-320	1472	42	for	for	ADP
ftr-320	1472	43	a	a	DET
ftr-320	1472	44	qualified	qualified	ADJ
ftr-320	1472	45	appraisal.‖	appraisal.‖	NOUN
ftr-320	1472	46	)	)	PUNCT
ftr-320	1472	47	.	.	PUNCT
ftr-320	1473	1	2012	2012	NUM
ftr-320	1473	2	]	]	PUNCT
ftr-320	1473	3	tax	tax	NOUN
ftr-320	1473	4	-	-	PUNCT
ftr-320	1473	5	deductible	deductible	ADJ
ftr-320	1473	6	conservation	conservation	NOUN
ftr-320	1473	7	easements	easement	NOUN
ftr-320	1473	8	289	289	NUM
ftr-320	1473	9	valuation	valuation	NOUN
ftr-320	1473	10	,	,	PUNCT
ftr-320	1473	11	the	the	DET
ftr-320	1473	12	same	same	ADJ
ftr-320	1473	13	advice	advice	NOUN
ftr-320	1473	14	applies	apply	VERB
ftr-320	1473	15	with	with	ADP
ftr-320	1473	16	even	even	ADV
ftr-320	1473	17	greater	great	ADJ
ftr-320	1473	18	force	force	NOUN
ftr-320	1473	19	to	to	ADP
ftr-320	1473	20	the	the	DET
ftr-320	1473	21	regulations	regulation	NOUN
ftr-320	1473	22	that	that	PRON
ftr-320	1473	23	implement	implement	VERB
ftr-320	1473	24	section	section	NOUN
ftr-320	1473	25	170(h)(5)(a)‘s	170(h)(5)(a)‘s	NUM
ftr-320	1473	26	protected	protect	VERB
ftr-320	1473	27	-	-	PUNCT
ftr-320	1473	28	in	in	ADP
ftr-320	1473	29	-	-	PUNCT
ftr-320	1473	30	perpetuity	perpetuity	NOUN
ftr-320	1473	31	requirement	requirement	NOUN
ftr-320	1473	32	.	.	PUNCT
ftr-320	1474	1	as	as	SCONJ
ftr-320	1474	2	noted	note	VERB
ftr-320	1474	3	in	in	ADP
ftr-320	1474	4	the	the	DET
ftr-320	1474	5	introduction	introduction	NOUN
ftr-320	1474	6	,	,	PUNCT
ftr-320	1474	7	the	the	DET
ftr-320	1474	8	enormous	enormous	ADJ
ftr-320	1474	9	up	up	ADJ
ftr-320	1474	10	-	-	PUNCT
ftr-320	1474	11	front	front	NOUN
ftr-320	1474	12	investment	investment	NOUN
ftr-320	1474	13	in	in	ADP
ftr-320	1474	14	taxdeductible	taxdeductible	ADJ
ftr-320	1474	15	conservation	conservation	NOUN
ftr-320	1474	16	easements	easement	NOUN
ftr-320	1474	17	will	will	AUX
ftr-320	1474	18	be	be	AUX
ftr-320	1474	19	for	for	ADP
ftr-320	1474	20	naught	naught	ADJ
ftr-320	1474	21	if	if	SCONJ
ftr-320	1474	22	the	the	DET
ftr-320	1474	23	purportedly	purportedly	ADV
ftr-320	1474	24	perpetual	perpetual	ADJ
ftr-320	1474	25	protections	protection	NOUN
ftr-320	1474	26	prove	prove	VERB
ftr-320	1474	27	to	to	PART
ftr-320	1474	28	be	be	AUX
ftr-320	1474	29	ephemeral	ephemeral	ADJ
ftr-320	1474	30	because	because	SCONJ
ftr-320	1474	31	government	government	NOUN
ftr-320	1474	32	and	and	CCONJ
ftr-320	1474	33	nonprofit	nonprofit	ADJ
ftr-320	1474	34	holders	holder	NOUN
ftr-320	1474	35	are	be	AUX
ftr-320	1474	36	able	able	ADJ
ftr-320	1474	37	to	to	PART
ftr-320	1474	38	release	release	VERB
ftr-320	1474	39	,	,	PUNCT
ftr-320	1474	40	sell	sell	VERB
ftr-320	1474	41	,	,	PUNCT
ftr-320	1474	42	swap	swap	NOUN
ftr-320	1474	43	,	,	PUNCT
ftr-320	1474	44	or	or	CCONJ
ftr-320	1474	45	otherwise	otherwise	ADV
ftr-320	1474	46	extinguish	extinguish	VERB
ftr-320	1474	47	the	the	DET
ftr-320	1474	48	easements	easement	NOUN
ftr-320	1474	49	in	in	ADP
ftr-320	1474	50	disregard	disregard	NOUN
ftr-320	1474	51	of	of	ADP
ftr-320	1474	52	the	the	DET
ftr-320	1474	53	restriction	restriction	NOUN
ftr-320	1474	54	on	on	ADP
ftr-320	1474	55	transfer	transfer	NOUN
ftr-320	1474	56	,	,	PUNCT
ftr-320	1474	57	extinguishment	extinguishment	NOUN
ftr-320	1474	58	,	,	PUNCT
ftr-320	1474	59	proceeds	proceed	NOUN
ftr-320	1474	60	,	,	PUNCT
ftr-320	1474	61	and	and	CCONJ
ftr-320	1474	62	other	other	ADJ
ftr-320	1474	63	perpetuity	perpetuity	NOUN
ftr-320	1474	64	-	-	PUNCT
ftr-320	1474	65	related	relate	VERB
ftr-320	1474	66	requirements	requirement	NOUN
ftr-320	1474	67	.	.	PUNCT
ftr-320	1475	1	it	it	PRON
ftr-320	1475	2	is	be	AUX
ftr-320	1475	3	not	not	PART
ftr-320	1475	4	enough	enough	ADJ
ftr-320	1475	5	that	that	SCONJ
ftr-320	1475	6	conservation	conservation	NOUN
ftr-320	1475	7	easement	easement	ADJ
ftr-320	1475	8	donors	donor	NOUN
ftr-320	1475	9	accurately	accurately	ADV
ftr-320	1475	10	value	value	VERB
ftr-320	1475	11	the	the	DET
ftr-320	1475	12	easements	easement	NOUN
ftr-320	1475	13	,	,	PUNCT
ftr-320	1475	14	properly	properly	ADV
ftr-320	1475	15	substantiate	substantiate	VERB
ftr-320	1475	16	their	their	PRON
ftr-320	1475	17	donations	donation	NOUN
ftr-320	1475	18	,	,	PUNCT
ftr-320	1475	19	and	and	CCONJ
ftr-320	1475	20	satisfy	satisfy	VERB
ftr-320	1475	21	the	the	DET
ftr-320	1475	22	conservation	conservation	NOUN
ftr-320	1475	23	purposes	purpose	NOUN
ftr-320	1475	24	tests	test	VERB
ftr-320	1475	25	under	under	ADP
ftr-320	1475	26	section	section	NOUN
ftr-320	1475	27	170(h	170(h	PROPN
ftr-320	1475	28	)	)	PUNCT
ftr-320	1475	29	;	;	PUNCT
ftr-320	1475	30	they	they	PRON
ftr-320	1475	31	must	must	AUX
ftr-320	1475	32	also	also	ADV
ftr-320	1475	33	comply	comply	VERB
ftr-320	1475	34	with	with	ADP
ftr-320	1475	35	the	the	DET
ftr-320	1475	36	critically	critically	ADV
ftr-320	1475	37	important	important	ADJ
ftr-320	1475	38	protected	protect	VERB
ftr-320	1475	39	-	-	PUNCT
ftr-320	1475	40	in	in	ADP
ftr-320	1475	41	-	-	PUNCT
ftr-320	1475	42	perpetuity	perpetuity	NOUN
ftr-320	1475	43	requirements	requirement	NOUN
ftr-320	1475	44	.	.	PUNCT
ftr-320	1476	1	iv	iv	X
ftr-320	1476	2	.	.	PUNCT
ftr-320	1477	1	charting	chart	VERB
ftr-320	1477	2	a	a	DET
ftr-320	1477	3	course	course	NOUN
ftr-320	1477	4	carpenter	carpenter	NOUN
ftr-320	1477	5	provides	provide	VERB
ftr-320	1477	6	significant	significant	ADJ
ftr-320	1477	7	guidance	guidance	NOUN
ftr-320	1477	8	regarding	regard	VERB
ftr-320	1477	9	the	the	DET
ftr-320	1477	10	meaning	meaning	NOUN
ftr-320	1477	11	of	of	ADP
ftr-320	1477	12	section	section	NOUN
ftr-320	1477	13	170(h)‘s	170(h)‘s	NUM
ftr-320	1477	14	protected	protect	VERB
ftr-320	1477	15	-	-	PUNCT
ftr-320	1477	16	in	in	ADP
ftr-320	1477	17	-	-	PUNCT
ftr-320	1477	18	perpetuity	perpetuity	NOUN
ftr-320	1477	19	requirement	requirement	NOUN
ftr-320	1477	20	and	and	CCONJ
ftr-320	1477	21	the	the	DET
ftr-320	1477	22	operation	operation	NOUN
ftr-320	1477	23	of	of	ADP
ftr-320	1477	24	the	the	DET
ftr-320	1477	25	extinguishment	extinguishment	NOUN
ftr-320	1477	26	regulation	regulation	NOUN
ftr-320	1477	27	in	in	ADP
ftr-320	1477	28	particular	particular	ADJ
ftr-320	1477	29	.	.	PUNCT
ftr-320	1478	1	it	it	PRON
ftr-320	1478	2	tells	tell	VERB
ftr-320	1478	3	us	we	PRON
ftr-320	1478	4	that	that	SCONJ
ftr-320	1478	5	the	the	DET
ftr-320	1478	6	so	so	ADV
ftr-320	1478	7	-	-	PUNCT
ftr-320	1478	8	remote	remote	ADJ
ftr-320	1478	9	-	-	PUNCT
ftr-320	1478	10	as	as	ADP
ftr-320	1478	11	-	-	PUNCT
ftr-320	1478	12	tobe	tobe	ADJ
ftr-320	1478	13	-	-	PUNCT
ftr-320	1478	14	negligible	negligible	ADJ
ftr-320	1478	15	standard	standard	NOUN
ftr-320	1478	16	in	in	ADP
ftr-320	1478	17	the	the	DET
ftr-320	1478	18	regulations	regulation	NOUN
ftr-320	1478	19	can	can	AUX
ftr-320	1478	20	not	not	PART
ftr-320	1478	21	be	be	AUX
ftr-320	1478	22	invoked	invoke	VERB
ftr-320	1478	23	to	to	PART
ftr-320	1478	24	forgive	forgive	VERB
ftr-320	1478	25	a	a	DET
ftr-320	1478	26	failure	failure	NOUN
ftr-320	1478	27	to	to	PART
ftr-320	1478	28	comply	comply	VERB
ftr-320	1478	29	with	with	ADP
ftr-320	1478	30	the	the	DET
ftr-320	1478	31	extinguishment	extinguishment	NOUN
ftr-320	1478	32	regulation	regulation	NOUN
ftr-320	1478	33	.	.	PUNCT
ftr-320	1479	1	it	it	PRON
ftr-320	1479	2	tells	tell	VERB
ftr-320	1479	3	us	we	PRON
ftr-320	1479	4	that	that	SCONJ
ftr-320	1479	5	conservation	conservation	NOUN
ftr-320	1479	6	easements	easement	NOUN
ftr-320	1479	7	extinguishable	extinguishable	ADJ
ftr-320	1479	8	by	by	ADP
ftr-320	1479	9	mutual	mutual	ADJ
ftr-320	1479	10	agreement	agreement	NOUN
ftr-320	1479	11	of	of	ADP
ftr-320	1479	12	the	the	DET
ftr-320	1479	13	parties	party	NOUN
ftr-320	1479	14	,	,	PUNCT
ftr-320	1479	15	even	even	ADV
ftr-320	1479	16	if	if	SCONJ
ftr-320	1479	17	subject	subject	ADJ
ftr-320	1479	18	to	to	ADP
ftr-320	1479	19	a	a	DET
ftr-320	1479	20	standard	standard	NOUN
ftr-320	1479	21	such	such	ADJ
ftr-320	1479	22	as	as	ADP
ftr-320	1479	23	impossibility	impossibility	NOUN
ftr-320	1479	24	,	,	PUNCT
ftr-320	1479	25	fail	fail	VERB
ftr-320	1479	26	as	as	ADP
ftr-320	1479	27	a	a	DET
ftr-320	1479	28	matter	matter	NOUN
ftr-320	1479	29	of	of	ADP
ftr-320	1479	30	law	law	NOUN
ftr-320	1479	31	to	to	PART
ftr-320	1479	32	comply	comply	VERB
ftr-320	1479	33	with	with	ADP
ftr-320	1479	34	the	the	DET
ftr-320	1479	35	extinguishment	extinguishment	NOUN
ftr-320	1479	36	regulation	regulation	NOUN
ftr-320	1479	37	.	.	PUNCT
ftr-320	1480	1	it	it	PRON
ftr-320	1480	2	tells	tell	VERB
ftr-320	1480	3	us	we	PRON
ftr-320	1480	4	that	that	SCONJ
ftr-320	1480	5	the	the	DET
ftr-320	1480	6	extinguishment	extinguishment	NOUN
ftr-320	1480	7	regulation	regulation	NOUN
ftr-320	1480	8	provides	provide	VERB
ftr-320	1480	9	taxpayers	taxpayer	NOUN
ftr-320	1480	10	with	with	ADP
ftr-320	1480	11	a	a	DET
ftr-320	1480	12	guide	guide	NOUN
ftr-320	1480	13	by	by	ADP
ftr-320	1480	14	which	which	PRON
ftr-320	1480	15	to	to	PART
ftr-320	1480	16	incorporate	incorporate	VERB
ftr-320	1480	17	the	the	DET
ftr-320	1480	18	necessary	necessary	ADJ
ftr-320	1480	19	restrictions	restriction	NOUN
ftr-320	1480	20	on	on	ADP
ftr-320	1480	21	extinguishment	extinguishment	NOUN
ftr-320	1480	22	into	into	ADP
ftr-320	1480	23	a	a	DET
ftr-320	1480	24	conservation	conservation	NOUN
ftr-320	1480	25	easement	easement	NOUN
ftr-320	1480	26	deed	deed	NOUN
ftr-320	1480	27	.	.	PUNCT
ftr-320	1481	1	and	and	CCONJ
ftr-320	1481	2	it	it	PRON
ftr-320	1481	3	indicates	indicate	VERB
ftr-320	1481	4	that	that	SCONJ
ftr-320	1481	5	tax	tax	NOUN
ftr-320	1481	6	-	-	PUNCT
ftr-320	1481	7	deductible	deductible	ADJ
ftr-320	1481	8	conservation	conservation	NOUN
ftr-320	1481	9	easements	easement	NOUN
ftr-320	1481	10	,	,	PUNCT
ftr-320	1481	11	which	which	PRON
ftr-320	1481	12	are	be	AUX
ftr-320	1481	13	by	by	ADP
ftr-320	1481	14	definition	definition	NOUN
ftr-320	1481	15	charitable	charitable	ADJ
ftr-320	1481	16	gifts	gift	NOUN
ftr-320	1481	17	made	make	VERB
ftr-320	1481	18	for	for	ADP
ftr-320	1481	19	a	a	DET
ftr-320	1481	20	specific	specific	ADJ
ftr-320	1481	21	purpose	purpose	NOUN
ftr-320	1481	22	,	,	PUNCT
ftr-320	1481	23	should	should	AUX
ftr-320	1481	24	be	be	AUX
ftr-320	1481	25	treated	treat	VERB
ftr-320	1481	26	as	as	ADP
ftr-320	1481	27	restricted	restrict	VERB
ftr-320	1481	28	gifts	gift	NOUN
ftr-320	1481	29	under	under	ADP
ftr-320	1481	30	state	state	NOUN
ftr-320	1481	31	law	law	NOUN
ftr-320	1481	32	,	,	PUNCT
ftr-320	1481	33	or	or	CCONJ
ftr-320	1481	34	―contributions	―contribution	NOUN
ftr-320	1481	35	conditioned	condition	VERB
ftr-320	1481	36	on	on	ADP
ftr-320	1481	37	the	the	DET
ftr-320	1481	38	use	use	NOUN
ftr-320	1481	39	of	of	ADP
ftr-320	1481	40	[	[	X
ftr-320	1481	41	the	the	DET
ftr-320	1481	42	]	]	X
ftr-320	1481	43	gift	gift	NOUN
ftr-320	1481	44	in	in	ADP
ftr-320	1481	45	accordance	accordance	NOUN
ftr-320	1481	46	with	with	ADP
ftr-320	1481	47	the	the	DET
ftr-320	1481	48	donor‘s	donor‘	VERB
ftr-320	1481	49	precise	precise	ADJ
ftr-320	1481	50	directions	direction	NOUN
ftr-320	1481	51	and	and	CCONJ
ftr-320	1481	52	limitations.‖	limitations.‖	VERB
ftr-320	1481	53	232	232	NUM
ftr-320	1481	54	the	the	DET
ftr-320	1481	55	confusion	confusion	NOUN
ftr-320	1481	56	carpenter	carpenter	NOUN
ftr-320	1481	57	created	create	VERB
ftr-320	1481	58	with	with	ADP
ftr-320	1481	59	respect	respect	NOUN
ftr-320	1481	60	to	to	ADP
ftr-320	1481	61	the	the	DET
ftr-320	1481	62	state	state	NOUN
ftr-320	1481	63	law	law	NOUN
ftr-320	1481	64	doctrine	doctrine	NOUN
ftr-320	1481	65	of	of	ADP
ftr-320	1481	66	cy	cy	PROPN
ftr-320	1481	67	pres	pres	PROPN
ftr-320	1481	68	is	be	AUX
ftr-320	1481	69	unfortunate	unfortunate	ADJ
ftr-320	1481	70	,	,	PUNCT
ftr-320	1481	71	but	but	CCONJ
ftr-320	1481	72	could	could	AUX
ftr-320	1481	73	be	be	AUX
ftr-320	1481	74	easily	easily	ADV
ftr-320	1481	75	remedied	remedie	VERB
ftr-320	1481	76	by	by	ADP
ftr-320	1481	77	clarifying	clarify	VERB
ftr-320	1481	78	the	the	DET
ftr-320	1481	79	doctrine‘s	doctrine‘s	PROPN
ftr-320	1481	80	operation	operation	NOUN
ftr-320	1481	81	in	in	ADP
ftr-320	1481	82	future	future	ADJ
ftr-320	1481	83	tax	tax	NOUN
ftr-320	1481	84	court	court	NOUN
ftr-320	1481	85	decisions	decision	NOUN
ftr-320	1481	86	or	or	CCONJ
ftr-320	1481	87	at	at	ADP
ftr-320	1481	88	the	the	DET
ftr-320	1481	89	state	state	NOUN
ftr-320	1481	90	court	court	NOUN
ftr-320	1481	91	level	level	NOUN
ftr-320	1481	92	.	.	PUNCT
ftr-320	1482	1	the	the	DET
ftr-320	1482	2	speculation	speculation	NOUN
ftr-320	1482	3	regarding	regard	VERB
ftr-320	1482	4	the	the	DET
ftr-320	1482	5	manner	manner	NOUN
ftr-320	1482	6	in	in	SCONJ
ftr-320	1482	7	which	which	DET
ftr-320	1482	8	tax	tax	NOUN
ftr-320	1482	9	-	-	PUNCT
ftr-320	1482	10	deductible	deductible	ADJ
ftr-320	1482	11	easements	easement	NOUN
ftr-320	1482	12	may	may	AUX
ftr-320	1482	13	be	be	AUX
ftr-320	1482	14	permissibly	permissibly	ADV
ftr-320	1482	15	extinguished	extinguish	VERB
ftr-320	1482	16	is	be	AUX
ftr-320	1482	17	more	more	ADV
ftr-320	1482	18	troubling	troubling	ADJ
ftr-320	1482	19	,	,	PUNCT
ftr-320	1482	20	as	as	SCONJ
ftr-320	1482	21	are	be	AUX
ftr-320	1482	22	the	the	DET
ftr-320	1482	23	circuit	circuit	NOUN
ftr-320	1482	24	court	court	NOUN
ftr-320	1482	25	decisions	decision	NOUN
ftr-320	1482	26	in	in	ADP
ftr-320	1482	27	simmons	simmon	NOUN
ftr-320	1482	28	and	and	CCONJ
ftr-320	1482	29	kaufman	kaufman	PROPN
ftr-320	1482	30	iii	iii	PROPN
ftr-320	1482	31	,	,	PUNCT
ftr-320	1482	32	which	which	PRON
ftr-320	1482	33	undermine	undermine	VERB
ftr-320	1482	34	the	the	DET
ftr-320	1482	35	irs‘s	irs‘s	NOUN
ftr-320	1482	36	ability	ability	NOUN
ftr-320	1482	37	to	to	PART
ftr-320	1482	38	enforce	enforce	VERB
ftr-320	1482	39	compliance	compliance	NOUN
ftr-320	1482	40	with	with	ADP
ftr-320	1482	41	the	the	DET
ftr-320	1482	42	protected	protect	VERB
ftr-320	1482	43	-	-	PUNCT
ftr-320	1482	44	in	in	ADP
ftr-320	1482	45	-	-	PUNCT
ftr-320	1482	46	perpetuity	perpetuity	NOUN
ftr-320	1482	47	requirements	requirement	NOUN
ftr-320	1482	48	and	and	CCONJ
ftr-320	1482	49	open	open	VERB
ftr-320	1482	50	the	the	DET
ftr-320	1482	51	door	door	NOUN
ftr-320	1482	52	to	to	ADP
ftr-320	1482	53	the	the	DET
ftr-320	1482	54	loss	loss	NOUN
ftr-320	1482	55	of	of	ADP
ftr-320	1482	56	the	the	DET
ftr-320	1482	57	federal	federal	ADJ
ftr-320	1482	58	investment	investment	NOUN
ftr-320	1482	59	in	in	ADP
ftr-320	1482	60	conservation	conservation	NOUN
ftr-320	1482	61	easements	easement	NOUN
ftr-320	1482	62	and	and	CCONJ
ftr-320	1482	63	significant	significant	ADJ
ftr-320	1482	64	abuse	abuse	NOUN
ftr-320	1482	65	.	.	PUNCT
ftr-320	1483	1	some	some	DET
ftr-320	1483	2	donors	donor	NOUN
ftr-320	1483	3	and	and	CCONJ
ftr-320	1483	4	holders	holder	NOUN
ftr-320	1483	5	will	will	AUX
ftr-320	1483	6	heed	heed	VERB
ftr-320	1483	7	carpenter‘s	carpenter‘s	NOUN
ftr-320	1483	8	advice	advice	NOUN
ftr-320	1483	9	regarding	regard	VERB
ftr-320	1483	10	the	the	DET
ftr-320	1483	11	extinguishment	extinguishment	NOUN
ftr-320	1483	12	regulation‘s	regulation‘s	PROPN
ftr-320	1483	13	serving	serve	VERB
ftr-320	1483	14	as	as	ADP
ftr-320	1483	15	a	a	DET
ftr-320	1483	16	guide	guide	NOUN
ftr-320	1483	17	by	by	ADP
ftr-320	1483	18	which	which	PRON
ftr-320	1483	19	to	to	PART
ftr-320	1483	20	create	create	VERB
ftr-320	1483	21	the	the	DET
ftr-320	1483	22	232	232	NUM
ftr-320	1483	23	.	.	PUNCT
ftr-320	1484	1	carpenter	carpenter	PROPN
ftr-320	1484	2	v.	v.	PROPN
ftr-320	1484	3	commissioner	commissioner	PROPN
ftr-320	1484	4	,	,	PUNCT
ftr-320	1484	5	103	103	NUM
ftr-320	1484	6	t.c.m	t.c.m	NOUN
ftr-320	1484	7	.	.	PUNCT
ftr-320	1485	1	(	(	PUNCT
ftr-320	1485	2	cch	cch	PROPN
ftr-320	1485	3	)	)	PUNCT
ftr-320	1485	4	1001	1001	NUM
ftr-320	1485	5	,	,	PUNCT
ftr-320	1485	6	at	at	ADP
ftr-320	1485	7	1004	1004	NUM
ftr-320	1485	8	t.c.m	t.c.m	NOUN
ftr-320	1485	9	.	.	PUNCT
ftr-320	1486	1	(	(	PUNCT
ftr-320	1486	2	ria	ria	PROPN
ftr-320	1486	3	)	)	PUNCT
ftr-320	1486	4	¶	¶	PROPN
ftr-320	1486	5	2012	2012	NUM
ftr-320	1486	6	-	-	SYM
ftr-320	1486	7	001	001	NUM
ftr-320	1486	8	,	,	PUNCT
ftr-320	1486	9	at	at	ADP
ftr-320	1486	10	6	6	NUM
ftr-320	1486	11	(	(	PUNCT
ftr-320	1486	12	2012	2012	NUM
ftr-320	1486	13	)	)	PUNCT
ftr-320	1486	14	.	.	PUNCT
ftr-320	1487	1	290	290	NUM
ftr-320	1487	2	florida	florida	PROPN
ftr-320	1487	3	tax	tax	NOUN
ftr-320	1487	4	review	review	NOUN
ftr-320	1487	5	[	[	X
ftr-320	1487	6	vol	vol	NOUN
ftr-320	1487	7	.	.	PUNCT
ftr-320	1488	1	13:5	13:5	NUM
ftr-320	1488	2	necessary	necessary	ADJ
ftr-320	1488	3	restrictions	restriction	NOUN
ftr-320	1488	4	and	and	CCONJ
ftr-320	1488	5	will	will	AUX
ftr-320	1488	6	incorporate	incorporate	VERB
ftr-320	1488	7	(	(	PUNCT
ftr-320	1488	8	or	or	CCONJ
ftr-320	1488	9	continue	continue	VERB
ftr-320	1488	10	to	to	PART
ftr-320	1488	11	include	include	VERB
ftr-320	1488	12	)	)	PUNCT
ftr-320	1488	13	provisions	provision	NOUN
ftr-320	1488	14	tracking	track	VERB
ftr-320	1488	15	the	the	DET
ftr-320	1488	16	extinguishment	extinguishment	NOUN
ftr-320	1488	17	and	and	CCONJ
ftr-320	1488	18	proceeds	proceed	VERB
ftr-320	1488	19	regulations	regulation	NOUN
ftr-320	1488	20	in	in	ADP
ftr-320	1488	21	their	their	PRON
ftr-320	1488	22	conservation	conservation	NOUN
ftr-320	1488	23	easement	easement	NOUN
ftr-320	1488	24	deeds	deed	NOUN
ftr-320	1488	25	.	.	PUNCT
ftr-320	1489	1	others	other	NOUN
ftr-320	1489	2	,	,	PUNCT
ftr-320	1489	3	however	however	ADV
ftr-320	1489	4	,	,	PUNCT
ftr-320	1489	5	will	will	AUX
ftr-320	1489	6	draft	draft	VERB
ftr-320	1489	7	easements	easement	NOUN
ftr-320	1489	8	with	with	ADP
ftr-320	1489	9	an	an	DET
ftr-320	1489	10	eye	eye	NOUN
ftr-320	1489	11	toward	toward	ADP
ftr-320	1489	12	complying	comply	VERB
ftr-320	1489	13	with	with	ADP
ftr-320	1489	14	only	only	ADJ
ftr-320	1489	15	state	state	NOUN
ftr-320	1489	16	statutory	statutory	ADJ
ftr-320	1489	17	or	or	CCONJ
ftr-320	1489	18	voluntarily	voluntarily	ADV
ftr-320	1489	19	adopted	adopt	VERB
ftr-320	1489	20	extinguishment	extinguishment	NOUN
ftr-320	1489	21	procedures	procedure	NOUN
ftr-320	1489	22	,	,	PUNCT
ftr-320	1489	23	or	or	CCONJ
ftr-320	1489	24	will	will	AUX
ftr-320	1489	25	grant	grant	VERB
ftr-320	1489	26	the	the	DET
ftr-320	1489	27	holder	holder	NOUN
ftr-320	1489	28	the	the	DET
ftr-320	1489	29	right	right	NOUN
ftr-320	1489	30	to	to	PART
ftr-320	1489	31	consent	consent	VERB
ftr-320	1489	32	to	to	ADP
ftr-320	1489	33	changes	change	NOUN
ftr-320	1489	34	to	to	ADP
ftr-320	1489	35	or	or	CCONJ
ftr-320	1489	36	abandon	abandon	VERB
ftr-320	1489	37	its	its	PRON
ftr-320	1489	38	rights	right	NOUN
ftr-320	1489	39	under	under	ADP
ftr-320	1489	40	the	the	DET
ftr-320	1489	41	easement	easement	NOUN
ftr-320	1489	42	,	,	PUNCT
ftr-320	1489	43	in	in	ADP
ftr-320	1489	44	each	each	DET
ftr-320	1489	45	case	case	NOUN
ftr-320	1489	46	with	with	ADP
ftr-320	1489	47	the	the	DET
ftr-320	1489	48	goal	goal	NOUN
ftr-320	1489	49	of	of	ADP
ftr-320	1489	50	retaining	retain	VERB
ftr-320	1489	51	maximum	maximum	ADJ
ftr-320	1489	52	flexibility	flexibility	NOUN
ftr-320	1489	53	to	to	PART
ftr-320	1489	54	modify	modify	VERB
ftr-320	1489	55	,	,	PUNCT
ftr-320	1489	56	transfer	transfer	NOUN
ftr-320	1489	57	,	,	PUNCT
ftr-320	1489	58	release	release	NOUN
ftr-320	1489	59	,	,	PUNCT
ftr-320	1489	60	swap	swap	NOUN
ftr-320	1489	61	,	,	PUNCT
ftr-320	1489	62	or	or	CCONJ
ftr-320	1489	63	otherwise	otherwise	ADV
ftr-320	1489	64	extinguish	extinguish	VERB
ftr-320	1489	65	the	the	DET
ftr-320	1489	66	easements	easement	NOUN
ftr-320	1489	67	.	.	PUNCT
ftr-320	1490	1	accordingly	accordingly	ADV
ftr-320	1490	2	,	,	PUNCT
ftr-320	1490	3	consistent	consistent	ADJ
ftr-320	1490	4	with	with	ADP
ftr-320	1490	5	the	the	DET
ftr-320	1490	6	advice	advice	NOUN
ftr-320	1490	7	of	of	ADP
ftr-320	1490	8	the	the	DET
ftr-320	1490	9	first	first	ADJ
ftr-320	1490	10	circuit	circuit	NOUN
ftr-320	1490	11	,	,	PUNCT
ftr-320	1490	12	the	the	DET
ftr-320	1490	13	irs	irs	PROPN
ftr-320	1490	14	and	and	CCONJ
ftr-320	1490	15	the	the	DET
ftr-320	1490	16	treasury	treasury	PROPN
ftr-320	1490	17	department	department	NOUN
ftr-320	1490	18	should	should	AUX
ftr-320	1490	19	issue	issue	VERB
ftr-320	1490	20	forward	forward	ADV
ftr-320	1490	21	looking	look	VERB
ftr-320	1490	22	regulations	regulation	NOUN
ftr-320	1490	23	and	and	CCONJ
ftr-320	1490	24	other	other	ADJ
ftr-320	1490	25	guidance	guidance	NOUN
ftr-320	1490	26	that	that	PRON
ftr-320	1490	27	will	will	AUX
ftr-320	1490	28	provide	provide	VERB
ftr-320	1490	29	taxpayers	taxpayer	NOUN
ftr-320	1490	30	with	with	ADP
ftr-320	1490	31	fair	fair	ADJ
ftr-320	1490	32	warning	warning	NOUN
ftr-320	1490	33	regarding	regard	VERB
ftr-320	1490	34	how	how	SCONJ
ftr-320	1490	35	to	to	PART
ftr-320	1490	36	satisfy	satisfy	VERB
ftr-320	1490	37	the	the	DET
ftr-320	1490	38	critically	critically	ADV
ftr-320	1490	39	important	important	ADJ
ftr-320	1490	40	protected	protect	VERB
ftr-320	1490	41	-	-	PUNCT
ftr-320	1490	42	in	in	ADP
ftr-320	1490	43	-	-	PUNCT
ftr-320	1490	44	perpetuity	perpetuity	NOUN
ftr-320	1490	45	requirements	requirement	NOUN
ftr-320	1490	46	.	.	PUNCT
ftr-320	1491	1	some	some	DET
ftr-320	1491	2	recommendations	recommendation	NOUN
ftr-320	1491	3	regarding	regard	VERB
ftr-320	1491	4	the	the	DET
ftr-320	1491	5	development	development	NOUN
ftr-320	1491	6	,	,	PUNCT
ftr-320	1491	7	content	content	NOUN
ftr-320	1491	8	,	,	PUNCT
ftr-320	1491	9	and	and	CCONJ
ftr-320	1491	10	form	form	NOUN
ftr-320	1491	11	of	of	ADP
ftr-320	1491	12	regulatory	regulatory	ADJ
ftr-320	1491	13	revisions	revision	NOUN
ftr-320	1491	14	and	and	CCONJ
ftr-320	1491	15	other	other	ADJ
ftr-320	1491	16	guidance	guidance	NOUN
ftr-320	1491	17	are	be	AUX
ftr-320	1491	18	set	set	VERB
ftr-320	1491	19	forth	forth	ADV
ftr-320	1491	20	below	below	ADV
ftr-320	1491	21	.	.	PUNCT
ftr-320	1492	1	such	such	ADJ
ftr-320	1492	2	revisions	revision	NOUN
ftr-320	1492	3	and	and	CCONJ
ftr-320	1492	4	other	other	ADJ
ftr-320	1492	5	guidance	guidance	NOUN
ftr-320	1492	6	should	should	AUX
ftr-320	1492	7	be	be	AUX
ftr-320	1492	8	designed	design	VERB
ftr-320	1492	9	to	to	PART
ftr-320	1492	10	ensure	ensure	VERB
ftr-320	1492	11	that	that	SCONJ
ftr-320	1492	12	(	(	PUNCT
ftr-320	1492	13	1	1	NUM
ftr-320	1492	14	)	)	PUNCT
ftr-320	1492	15	uniform	uniform	ADJ
ftr-320	1492	16	federal	federal	ADJ
ftr-320	1492	17	rules	rule	NOUN
ftr-320	1492	18	govern	govern	VERB
ftr-320	1492	19	the	the	DET
ftr-320	1492	20	transfer	transfer	NOUN
ftr-320	1492	21	,	,	PUNCT
ftr-320	1492	22	amendment	amendment	NOUN
ftr-320	1492	23	,	,	PUNCT
ftr-320	1492	24	and	and	CCONJ
ftr-320	1492	25	extinguishment	extinguishment	NOUN
ftr-320	1492	26	of	of	ADP
ftr-320	1492	27	taxdeductible	taxdeductible	ADJ
ftr-320	1492	28	conservation	conservation	NOUN
ftr-320	1492	29	easements	easement	NOUN
ftr-320	1492	30	;	;	PUNCT
ftr-320	1492	31	(	(	PUNCT
ftr-320	1492	32	2	2	X
ftr-320	1492	33	)	)	PUNCT
ftr-320	1492	34	there	there	PRON
ftr-320	1492	35	is	be	VERB
ftr-320	1492	36	transparency	transparency	NOUN
ftr-320	1492	37	,	,	PUNCT
ftr-320	1492	38	in	in	SCONJ
ftr-320	1492	39	that	that	SCONJ
ftr-320	1492	40	the	the	DET
ftr-320	1492	41	easements	easement	NOUN
ftr-320	1492	42	clearly	clearly	ADV
ftr-320	1492	43	state	state	VERB
ftr-320	1492	44	the	the	DET
ftr-320	1492	45	manner	manner	NOUN
ftr-320	1492	46	in	in	ADP
ftr-320	1492	47	which	which	PRON
ftr-320	1492	48	they	they	PRON
ftr-320	1492	49	can	can	AUX
ftr-320	1492	50	be	be	AUX
ftr-320	1492	51	transferred	transfer	VERB
ftr-320	1492	52	,	,	PUNCT
ftr-320	1492	53	amended	amend	VERB
ftr-320	1492	54	,	,	PUNCT
ftr-320	1492	55	and	and	CCONJ
ftr-320	1492	56	extinguished	extinguish	VERB
ftr-320	1492	57	;	;	PUNCT
ftr-320	1492	58	(	(	PUNCT
ftr-320	1492	59	3	3	X
ftr-320	1492	60	)	)	PUNCT
ftr-320	1492	61	the	the	DET
ftr-320	1492	62	terms	term	NOUN
ftr-320	1492	63	of	of	ADP
ftr-320	1492	64	the	the	DET
ftr-320	1492	65	easements	easement	NOUN
ftr-320	1492	66	addressing	address	VERB
ftr-320	1492	67	transfer	transfer	NOUN
ftr-320	1492	68	,	,	PUNCT
ftr-320	1492	69	amendment	amendment	NOUN
ftr-320	1492	70	,	,	PUNCT
ftr-320	1492	71	and	and	CCONJ
ftr-320	1492	72	extinguishment	extinguishment	NOUN
ftr-320	1492	73	are	be	AUX
ftr-320	1492	74	standardized	standardize	VERB
ftr-320	1492	75	,	,	PUNCT
ftr-320	1492	76	which	which	PRON
ftr-320	1492	77	will	will	AUX
ftr-320	1492	78	facilitate	facilitate	VERB
ftr-320	1492	79	compliance	compliance	NOUN
ftr-320	1492	80	and	and	CCONJ
ftr-320	1492	81	review	review	NOUN
ftr-320	1492	82	,	,	PUNCT
ftr-320	1492	83	as	as	ADV
ftr-320	1492	84	well	well	ADV
ftr-320	1492	85	as	as	ADP
ftr-320	1492	86	interpretation	interpretation	NOUN
ftr-320	1492	87	and	and	CCONJ
ftr-320	1492	88	enforcement	enforcement	NOUN
ftr-320	1492	89	over	over	ADP
ftr-320	1492	90	the	the	DET
ftr-320	1492	91	long	long	ADJ
ftr-320	1492	92	term	term	NOUN
ftr-320	1492	93	;	;	PUNCT
ftr-320	1492	94	and	and	CCONJ
ftr-320	1492	95	(	(	PUNCT
ftr-320	1492	96	4	4	X
ftr-320	1492	97	)	)	PUNCT
ftr-320	1492	98	there	there	PRON
ftr-320	1492	99	is	be	VERB
ftr-320	1492	100	assurance	assurance	NOUN
ftr-320	1492	101	that	that	SCONJ
ftr-320	1492	102	the	the	DET
ftr-320	1492	103	terms	term	NOUN
ftr-320	1492	104	included	include	VERB
ftr-320	1492	105	in	in	ADP
ftr-320	1492	106	the	the	DET
ftr-320	1492	107	easements	easement	NOUN
ftr-320	1492	108	to	to	PART
ftr-320	1492	109	comply	comply	VERB
ftr-320	1492	110	with	with	ADP
ftr-320	1492	111	federal	federal	ADJ
ftr-320	1492	112	tax	tax	NOUN
ftr-320	1492	113	law	law	NOUN
ftr-320	1492	114	requirements	requirement	NOUN
ftr-320	1492	115	are	be	AUX
ftr-320	1492	116	not	not	PART
ftr-320	1492	117	qualified	qualify	VERB
ftr-320	1492	118	by	by	ADP
ftr-320	1492	119	other	other	ADJ
ftr-320	1492	120	provisions	provision	NOUN
ftr-320	1492	121	in	in	ADP
ftr-320	1492	122	the	the	DET
ftr-320	1492	123	deed	deed	NOUN
ftr-320	1492	124	or	or	CCONJ
ftr-320	1492	125	by	by	ADP
ftr-320	1492	126	separate	separate	ADJ
ftr-320	1492	127	agreement	agreement	NOUN
ftr-320	1492	128	and	and	CCONJ
ftr-320	1492	129	will	will	AUX
ftr-320	1492	130	be	be	AUX
ftr-320	1492	131	legally	legally	ADV
ftr-320	1492	132	binding	bind	VERB
ftr-320	1492	133	on	on	ADP
ftr-320	1492	134	both	both	DET
ftr-320	1492	135	parties	party	NOUN
ftr-320	1492	136	to	to	ADP
ftr-320	1492	137	the	the	DET
ftr-320	1492	138	easement	easement	NOUN
ftr-320	1492	139	under	under	ADP
ftr-320	1492	140	state	state	NOUN
ftr-320	1492	141	law	law	NOUN
ftr-320	1492	142	.	.	PUNCT
ftr-320	1493	1	a.	a.	NOUN
ftr-320	1493	2	irs	irs	PROPN
ftr-320	1493	3	guidance	guidance	NOUN
ftr-320	1493	4	the	the	DET
ftr-320	1493	5	irs	irs	PROPN
ftr-320	1493	6	has	have	AUX
ftr-320	1493	7	already	already	ADV
ftr-320	1493	8	issued	issue	VERB
ftr-320	1493	9	some	some	DET
ftr-320	1493	10	guidance	guidance	NOUN
ftr-320	1493	11	pertaining	pertain	VERB
ftr-320	1493	12	to	to	ADP
ftr-320	1493	13	the	the	DET
ftr-320	1493	14	protected	protect	VERB
ftr-320	1493	15	-	-	PUNCT
ftr-320	1493	16	in	in	ADP
ftr-320	1493	17	-	-	PUNCT
ftr-320	1493	18	perpetuity	perpetuity	NOUN
ftr-320	1493	19	requirement	requirement	NOUN
ftr-320	1493	20	.	.	PUNCT
ftr-320	1494	1	as	as	SCONJ
ftr-320	1494	2	earlier	early	ADV
ftr-320	1494	3	noted	note	VERB
ftr-320	1494	4	,	,	PUNCT
ftr-320	1494	5	in	in	ADP
ftr-320	1494	6	an	an	DET
ftr-320	1494	7	irs	irs	PROPN
ftr-320	1494	8	information	information	NOUN
ftr-320	1494	9	letter	letter	NOUN
ftr-320	1494	10	dated	date	VERB
ftr-320	1494	11	march	march	PROPN
ftr-320	1494	12	5	5	NUM
ftr-320	1494	13	,	,	PUNCT
ftr-320	1494	14	2012	2012	NUM
ftr-320	1494	15	,	,	PUNCT
ftr-320	1494	16	the	the	DET
ftr-320	1494	17	irs	irs	PROPN
ftr-320	1494	18	confirmed	confirm	VERB
ftr-320	1494	19	that	that	SCONJ
ftr-320	1494	20	the	the	DET
ftr-320	1494	21	contribution	contribution	NOUN
ftr-320	1494	22	of	of	ADP
ftr-320	1494	23	a	a	DET
ftr-320	1494	24	conservation	conservation	NOUN
ftr-320	1494	25	easement	easement	NOUN
ftr-320	1494	26	that	that	PRON
ftr-320	1494	27	authorizes	authorize	VERB
ftr-320	1494	28	swaps	swap	NOUN
ftr-320	1494	29	other	other	ADJ
ftr-320	1494	30	than	than	ADP
ftr-320	1494	31	in	in	ADP
ftr-320	1494	32	in	in	ADP
ftr-320	1494	33	accordance	accordance	NOUN
ftr-320	1494	34	with	with	ADP
ftr-320	1494	35	the	the	DET
ftr-320	1494	36	extinguishment	extinguishment	NOUN
ftr-320	1494	37	and	and	CCONJ
ftr-320	1494	38	proceeds	proceed	VERB
ftr-320	1494	39	regulations	regulation	NOUN
ftr-320	1494	40	will	will	AUX
ftr-320	1494	41	not	not	PART
ftr-320	1494	42	be	be	AUX
ftr-320	1494	43	eligible	eligible	ADJ
ftr-320	1494	44	for	for	ADP
ftr-320	1494	45	a	a	DET
ftr-320	1494	46	federal	federal	ADJ
ftr-320	1494	47	charitable	charitable	ADJ
ftr-320	1494	48	income	income	NOUN
ftr-320	1494	49	tax	tax	NOUN
ftr-320	1494	50	deduction	deduction	NOUN
ftr-320	1494	51	under	under	ADP
ftr-320	1494	52	section	section	NOUN
ftr-320	1494	53	170(h	170(h	PROPN
ftr-320	1494	54	)	)	PUNCT
ftr-320	1494	55	.	.	PUNCT
ftr-320	1495	1	233	233	NUM
ftr-320	1495	2	in	in	ADP
ftr-320	1495	3	another	another	DET
ftr-320	1495	4	irs	irs	PROPN
ftr-320	1495	5	letter	letter	NOUN
ftr-320	1495	6	dated	date	VERB
ftr-320	1495	7	september	september	PROPN
ftr-320	1495	8	18	18	NUM
ftr-320	1495	9	,	,	PUNCT
ftr-320	1495	10	2012	2012	NUM
ftr-320	1495	11	,	,	PUNCT
ftr-320	1495	12	the	the	DET
ftr-320	1495	13	irs	irs	PROPN
ftr-320	1495	14	confirmed	confirm	VERB
ftr-320	1495	15	that	that	SCONJ
ftr-320	1495	16	,	,	PUNCT
ftr-320	1495	17	while	while	SCONJ
ftr-320	1495	18	state	state	NOUN
ftr-320	1495	19	law	law	NOUN
ftr-320	1495	20	may	may	AUX
ftr-320	1495	21	provide	provide	VERB
ftr-320	1495	22	a	a	DET
ftr-320	1495	23	means	mean	NOUN
ftr-320	1495	24	for	for	ADP
ftr-320	1495	25	extinguishing	extinguish	VERB
ftr-320	1495	26	a	a	DET
ftr-320	1495	27	conservation	conservation	NOUN
ftr-320	1495	28	easement	easement	NOUN
ftr-320	1495	29	for	for	ADP
ftr-320	1495	30	state	state	NOUN
ftr-320	1495	31	law	law	NOUN
ftr-320	1495	32	purposes	purpose	NOUN
ftr-320	1495	33	,	,	PUNCT
ftr-320	1495	34	the	the	DET
ftr-320	1495	35	requirements	requirement	NOUN
ftr-320	1495	36	of	of	ADP
ftr-320	1495	37	section	section	NOUN
ftr-320	1495	38	170(h	170(h	PROPN
ftr-320	1495	39	)	)	PUNCT
ftr-320	1495	40	and	and	CCONJ
ftr-320	1495	41	the	the	DET
ftr-320	1495	42	extinguishment	extinguishment	NOUN
ftr-320	1495	43	and	and	CCONJ
ftr-320	1495	44	proceeds	proceed	VERB
ftr-320	1495	45	regulations	regulation	NOUN
ftr-320	1495	46	must	must	AUX
ftr-320	1495	47	nevertheless	nevertheless	ADV
ftr-320	1495	48	be	be	AUX
ftr-320	1495	49	satisfied	satisfied	ADJ
ftr-320	1495	50	for	for	ADP
ftr-320	1495	51	a	a	DET
ftr-320	1495	52	contribution	contribution	NOUN
ftr-320	1495	53	to	to	PART
ftr-320	1495	54	be	be	AUX
ftr-320	1495	55	deductible	deductible	ADJ
ftr-320	1495	56	for	for	ADP
ftr-320	1495	57	federal	federal	ADJ
ftr-320	1495	58	income	income	NOUN
ftr-320	1495	59	tax	tax	NOUN
ftr-320	1495	60	purposes	purpose	NOUN
ftr-320	1495	61	.	.	PUNCT
ftr-320	1496	1	234	234	NUM
ftr-320	1496	2	while	while	SCONJ
ftr-320	1496	3	these	these	DET
ftr-320	1496	4	letters	letter	NOUN
ftr-320	1496	5	are	be	AUX
ftr-320	1496	6	helpful	helpful	ADJ
ftr-320	1496	7	,	,	PUNCT
ftr-320	1496	8	they	they	PRON
ftr-320	1496	9	are	be	AUX
ftr-320	1496	10	unlikely	unlikely	ADJ
ftr-320	1496	11	to	to	PART
ftr-320	1496	12	stop	stop	VERB
ftr-320	1496	13	the	the	DET
ftr-320	1496	14	gamesmanship	gamesmanship	NOUN
ftr-320	1496	15	in	in	ADP
ftr-320	1496	16	the	the	DET
ftr-320	1496	17	drafting	drafting	NOUN
ftr-320	1496	18	of	of	ADP
ftr-320	1496	19	conservation	conservation	NOUN
ftr-320	1496	20	easements	easement	NOUN
ftr-320	1496	21	,	,	PUNCT
ftr-320	1496	22	and	and	CCONJ
ftr-320	1496	23	some	some	PRON
ftr-320	1496	24	may	may	AUX
ftr-320	1496	25	continue	continue	VERB
ftr-320	1496	26	to	to	PART
ftr-320	1496	27	argue	argue	VERB
ftr-320	1496	28	that	that	SCONJ
ftr-320	1496	29	the	the	DET
ftr-320	1496	30	extinguishment	extinguishment	NOUN
ftr-320	1496	31	and	and	CCONJ
ftr-320	1496	32	233	233	NUM
ftr-320	1496	33	.	.	PUNCT
ftr-320	1497	1	see	see	VERB
ftr-320	1497	2	supra	supra	PROPN
ftr-320	1497	3	note	note	PROPN
ftr-320	1497	4	209	209	NUM
ftr-320	1497	5	.	.	PUNCT
ftr-320	1498	1	234	234	NUM
ftr-320	1498	2	.	.	PUNCT
ftr-320	1499	1	irs	irs	PROPN
ftr-320	1499	2	information	information	NOUN
ftr-320	1499	3	letter	letter	NOUN
ftr-320	1499	4	(	(	PUNCT
ftr-320	1499	5	sept	sept	PROPN
ftr-320	1499	6	.	.	PROPN
ftr-320	1499	7	18	18	NUM
ftr-320	1499	8	,	,	PUNCT
ftr-320	1499	9	2012	2012	NUM
ftr-320	1499	10	)	)	PUNCT
ftr-320	1499	11	,	,	PUNCT
ftr-320	1499	12	uil	uil	PROPN
ftr-320	1499	13	:	:	PUNCT
ftr-320	1499	14	170.14	170.14	NUM
ftr-320	1499	15	-	-	SYM
ftr-320	1499	16	00	00	NUM
ftr-320	1499	17	.	.	PUNCT
ftr-320	1500	1	2012	2012	NUM
ftr-320	1500	2	]	]	PUNCT
ftr-320	1500	3	tax	tax	NOUN
ftr-320	1500	4	-	-	PUNCT
ftr-320	1500	5	deductible	deductible	ADJ
ftr-320	1500	6	conservation	conservation	NOUN
ftr-320	1500	7	easements	easement	NOUN
ftr-320	1500	8	291	291	NUM
ftr-320	1500	9	proceeds	proceed	NOUN
ftr-320	1500	10	regulations	regulation	NOUN
ftr-320	1500	11	should	should	AUX
ftr-320	1500	12	be	be	AUX
ftr-320	1500	13	viewed	view	VERB
ftr-320	1500	14	as	as	ADP
ftr-320	1500	15	optional	optional	ADJ
ftr-320	1500	16	,	,	PUNCT
ftr-320	1500	17	and	and	CCONJ
ftr-320	1500	18	states	state	NOUN
ftr-320	1500	19	,	,	PUNCT
ftr-320	1500	20	localities	locality	NOUN
ftr-320	1500	21	,	,	PUNCT
ftr-320	1500	22	and	and	CCONJ
ftr-320	1500	23	even	even	ADV
ftr-320	1500	24	holders	holder	NOUN
ftr-320	1500	25	should	should	AUX
ftr-320	1500	26	be	be	AUX
ftr-320	1500	27	free	free	ADJ
ftr-320	1500	28	to	to	PART
ftr-320	1500	29	adopt	adopt	VERB
ftr-320	1500	30	their	their	PRON
ftr-320	1500	31	own	own	ADJ
ftr-320	1500	32	extinguishment	extinguishment	NOUN
ftr-320	1500	33	procedures	procedure	NOUN
ftr-320	1500	34	.	.	PUNCT
ftr-320	1501	1	accordingly	accordingly	ADV
ftr-320	1501	2	,	,	PUNCT
ftr-320	1501	3	both	both	PRON
ftr-320	1501	4	to	to	PART
ftr-320	1501	5	help	help	VERB
ftr-320	1501	6	well	well	ADV
ftr-320	1501	7	-	-	PUNCT
ftr-320	1501	8	intentioned	intentione	VERB
ftr-320	1501	9	taxpayers	taxpayer	NOUN
ftr-320	1501	10	comply	comply	VERB
ftr-320	1501	11	with	with	ADP
ftr-320	1501	12	the	the	DET
ftr-320	1501	13	restriction	restriction	NOUN
ftr-320	1501	14	on	on	ADP
ftr-320	1501	15	transfer	transfer	NOUN
ftr-320	1501	16	,	,	PUNCT
ftr-320	1501	17	extinguishment	extinguishment	NOUN
ftr-320	1501	18	,	,	PUNCT
ftr-320	1501	19	and	and	CCONJ
ftr-320	1501	20	proceeds	proceed	VERB
ftr-320	1501	21	regulations	regulation	NOUN
ftr-320	1501	22	and	and	CCONJ
ftr-320	1501	23	to	to	PART
ftr-320	1501	24	reduce	reduce	VERB
ftr-320	1501	25	gamesmanship	gamesmanship	NOUN
ftr-320	1501	26	in	in	ADP
ftr-320	1501	27	the	the	DET
ftr-320	1501	28	drafting	drafting	NOUN
ftr-320	1501	29	of	of	ADP
ftr-320	1501	30	easements	easement	NOUN
ftr-320	1501	31	,	,	PUNCT
ftr-320	1501	32	the	the	DET
ftr-320	1501	33	irs	irs	PROPN
ftr-320	1501	34	should	should	AUX
ftr-320	1501	35	issue	issue	VERB
ftr-320	1501	36	more	more	ADV
ftr-320	1501	37	formal	formal	ADJ
ftr-320	1501	38	guidance	guidance	NOUN
ftr-320	1501	39	confirming	confirm	VERB
ftr-320	1501	40	that	that	SCONJ
ftr-320	1501	41	the	the	DET
ftr-320	1501	42	provisions	provision	NOUN
ftr-320	1501	43	of	of	ADP
ftr-320	1501	44	the	the	DET
ftr-320	1501	45	restriction	restriction	NOUN
ftr-320	1501	46	on	on	ADP
ftr-320	1501	47	transfer	transfer	NOUN
ftr-320	1501	48	,	,	PUNCT
ftr-320	1501	49	extinguishment	extinguishment	NOUN
ftr-320	1501	50	,	,	PUNCT
ftr-320	1501	51	and	and	CCONJ
ftr-320	1501	52	proceeds	proceed	VERB
ftr-320	1501	53	regulations	regulation	NOUN
ftr-320	1501	54	are	be	AUX
ftr-320	1501	55	not	not	PART
ftr-320	1501	56	optional	optional	ADJ
ftr-320	1501	57	and	and	CCONJ
ftr-320	1501	58	,	,	PUNCT
ftr-320	1501	59	instead	instead	ADV
ftr-320	1501	60	,	,	PUNCT
ftr-320	1501	61	represent	represent	VERB
ftr-320	1501	62	―the	―the	DET
ftr-320	1501	63	necessary	necessary	ADJ
ftr-320	1501	64	restrictions‖	restrictions‖	NOUN
ftr-320	1501	65	on	on	ADP
ftr-320	1501	66	the	the	DET
ftr-320	1501	67	transfer	transfer	NOUN
ftr-320	1501	68	and	and	CCONJ
ftr-320	1501	69	extinguishment	extinguishment	NOUN
ftr-320	1501	70	of	of	ADP
ftr-320	1501	71	tax	tax	NOUN
ftr-320	1501	72	-	-	PUNCT
ftr-320	1501	73	deductible	deductible	ADJ
ftr-320	1501	74	conservation	conservation	NOUN
ftr-320	1501	75	easements	easement	NOUN
ftr-320	1501	76	.	.	PUNCT
ftr-320	1502	1	the	the	DET
ftr-320	1502	2	guidance	guidance	NOUN
ftr-320	1502	3	should	should	AUX
ftr-320	1502	4	also	also	ADV
ftr-320	1502	5	ideally	ideally	ADV
ftr-320	1502	6	include	include	VERB
ftr-320	1502	7	explicitly	explicitly	ADV
ftr-320	1502	8	approved	approve	VERB
ftr-320	1502	9	safe	safe	ADJ
ftr-320	1502	10	harbor	harbor	NOUN
ftr-320	1502	11	clauses	clause	NOUN
ftr-320	1502	12	,	,	PUNCT
ftr-320	1502	13	which	which	PRON
ftr-320	1502	14	,	,	PUNCT
ftr-320	1502	15	if	if	SCONJ
ftr-320	1502	16	they	they	PRON
ftr-320	1502	17	are	be	AUX
ftr-320	1502	18	incorporated	incorporate	VERB
ftr-320	1502	19	into	into	ADP
ftr-320	1502	20	a	a	DET
ftr-320	1502	21	conservation	conservation	NOUN
ftr-320	1502	22	easement	easement	NOUN
ftr-320	1502	23	deed	deed	NOUN
ftr-320	1502	24	,	,	PUNCT
ftr-320	1502	25	not	not	PART
ftr-320	1502	26	qualified	qualify	VERB
ftr-320	1502	27	by	by	ADP
ftr-320	1502	28	other	other	ADJ
ftr-320	1502	29	terms	term	NOUN
ftr-320	1502	30	of	of	ADP
ftr-320	1502	31	the	the	DET
ftr-320	1502	32	easement	easement	NOUN
ftr-320	1502	33	or	or	CCONJ
ftr-320	1502	34	by	by	ADP
ftr-320	1502	35	separate	separate	ADJ
ftr-320	1502	36	agreement	agreement	NOUN
ftr-320	1502	37	,	,	PUNCT
ftr-320	1502	38	and	and	CCONJ
ftr-320	1502	39	legally	legally	ADV
ftr-320	1502	40	binding	bind	VERB
ftr-320	1502	41	on	on	ADP
ftr-320	1502	42	the	the	DET
ftr-320	1502	43	parties	party	NOUN
ftr-320	1502	44	under	under	ADP
ftr-320	1502	45	state	state	NOUN
ftr-320	1502	46	law	law	NOUN
ftr-320	1502	47	,	,	PUNCT
ftr-320	1502	48	will	will	AUX
ftr-320	1502	49	ensure	ensure	VERB
ftr-320	1502	50	satisfaction	satisfaction	NOUN
ftr-320	1502	51	of	of	ADP
ftr-320	1502	52	the	the	DET
ftr-320	1502	53	restriction	restriction	NOUN
ftr-320	1502	54	on	on	ADP
ftr-320	1502	55	transfer	transfer	NOUN
ftr-320	1502	56	,	,	PUNCT
ftr-320	1502	57	extinguishment	extinguishment	NOUN
ftr-320	1502	58	,	,	PUNCT
ftr-320	1502	59	and	and	CCONJ
ftr-320	1502	60	proceeds	proceed	VERB
ftr-320	1502	61	requirements	requirement	NOUN
ftr-320	1502	62	.	.	PUNCT
ftr-320	1503	1	235	235	NUM
ftr-320	1503	2	such	such	ADJ
ftr-320	1503	3	safe	safe	ADJ
ftr-320	1503	4	harbor	harbor	NOUN
ftr-320	1503	5	clauses	clause	NOUN
ftr-320	1503	6	and	and	CCONJ
ftr-320	1503	7	resulting	result	VERB
ftr-320	1503	8	standardization	standardization	NOUN
ftr-320	1503	9	of	of	ADP
ftr-320	1503	10	key	key	ADJ
ftr-320	1503	11	provisions	provision	NOUN
ftr-320	1503	12	of	of	ADP
ftr-320	1503	13	tax	tax	NOUN
ftr-320	1503	14	-	-	PUNCT
ftr-320	1503	15	deductible	deductible	ADJ
ftr-320	1503	16	easements	easement	NOUN
ftr-320	1503	17	would	would	AUX
ftr-320	1503	18	greatly	greatly	ADV
ftr-320	1503	19	facilitate	facilitate	VERB
ftr-320	1503	20	not	not	PART
ftr-320	1503	21	only	only	ADV
ftr-320	1503	22	taxpayer	taxpayer	NOUN
ftr-320	1503	23	compliance	compliance	NOUN
ftr-320	1503	24	but	but	CCONJ
ftr-320	1503	25	also	also	ADV
ftr-320	1503	26	irs	irs	PROPN
ftr-320	1503	27	and	and	CCONJ
ftr-320	1503	28	court	court	NOUN
ftr-320	1503	29	review	review	NOUN
ftr-320	1503	30	of	of	ADP
ftr-320	1503	31	easement	easement	ADJ
ftr-320	1503	32	donation	donation	NOUN
ftr-320	1503	33	transactions	transaction	NOUN
ftr-320	1503	34	.	.	PUNCT
ftr-320	1504	1	236	236	NUM
ftr-320	1504	2	standardization	standardization	NOUN
ftr-320	1504	3	would	would	AUX
ftr-320	1504	4	also	also	ADV
ftr-320	1504	5	promote	promote	VERB
ftr-320	1504	6	consistency	consistency	NOUN
ftr-320	1504	7	in	in	ADP
ftr-320	1504	8	the	the	DET
ftr-320	1504	9	interpretation	interpretation	NOUN
ftr-320	1504	10	and	and	CCONJ
ftr-320	1504	11	enforcement	enforcement	NOUN
ftr-320	1504	12	of	of	ADP
ftr-320	1504	13	taxdeductible	taxdeductible	ADJ
ftr-320	1504	14	easements	easement	NOUN
ftr-320	1504	15	over	over	ADP
ftr-320	1504	16	the	the	DET
ftr-320	1504	17	long	long	ADJ
ftr-320	1504	18	term	term	NOUN
ftr-320	1504	19	by	by	ADP
ftr-320	1504	20	state	state	NOUN
ftr-320	1504	21	attorneys	attorney	NOUN
ftr-320	1504	22	general	general	ADJ
ftr-320	1504	23	and	and	CCONJ
ftr-320	1504	24	the	the	DET
ftr-320	1504	25	courts	court	NOUN
ftr-320	1504	26	across	across	ADP
ftr-320	1504	27	the	the	DET
ftr-320	1504	28	fifty	fifty	NUM
ftr-320	1504	29	states	state	NOUN
ftr-320	1504	30	.	.	PUNCT
ftr-320	1505	1	237	237	NUM
ftr-320	1505	2	the	the	DET
ftr-320	1505	3	guidance	guidance	NOUN
ftr-320	1505	4	should	should	AUX
ftr-320	1505	5	also	also	ADV
ftr-320	1505	6	explain	explain	VERB
ftr-320	1505	7	the	the	DET
ftr-320	1505	8	irs‘s	irs‘s	NOUN
ftr-320	1505	9	expectation	expectation	NOUN
ftr-320	1505	10	that	that	SCONJ
ftr-320	1505	11	the	the	DET
ftr-320	1505	12	terms	term	NOUN
ftr-320	1505	13	of	of	ADP
ftr-320	1505	14	tax	tax	NOUN
ftr-320	1505	15	-	-	PUNCT
ftr-320	1505	16	deductible	deductible	ADJ
ftr-320	1505	17	easements	easement	NOUN
ftr-320	1505	18	will	will	AUX
ftr-320	1505	19	be	be	AUX
ftr-320	1505	20	legally	legally	ADV
ftr-320	1505	21	binding	bind	VERB
ftr-320	1505	22	on	on	ADP
ftr-320	1505	23	the	the	DET
ftr-320	1505	24	parties	party	NOUN
ftr-320	1505	25	under	under	ADP
ftr-320	1505	26	state	state	NOUN
ftr-320	1505	27	law	law	NOUN
ftr-320	1505	28	.	.	PUNCT
ftr-320	1506	1	in	in	ADP
ftr-320	1506	2	the	the	DET
ftr-320	1506	3	words	word	NOUN
ftr-320	1506	4	of	of	ADP
ftr-320	1506	5	carpenter	carpenter	NOUN
ftr-320	1506	6	,	,	PUNCT
ftr-320	1506	7	the	the	DET
ftr-320	1506	8	contributions	contribution	NOUN
ftr-320	1506	9	should	should	AUX
ftr-320	1506	10	be	be	AUX
ftr-320	1506	11	restricted	restrict	VERB
ftr-320	1506	12	gifts	gift	NOUN
ftr-320	1506	13	or	or	CCONJ
ftr-320	1506	14	―contributions	―contribution	NOUN
ftr-320	1506	15	conditioned	condition	VERB
ftr-320	1506	16	on	on	ADP
ftr-320	1506	17	the	the	DET
ftr-320	1506	18	use	use	NOUN
ftr-320	1506	19	of	of	ADP
ftr-320	1506	20	[	[	X
ftr-320	1506	21	the	the	X
ftr-320	1506	22	]	]	X
ftr-320	1506	23	gift[s	gift[	NOUN
ftr-320	1506	24	]	]	X
ftr-320	1506	25	in	in	ADP
ftr-320	1506	26	accordance	accordance	NOUN
ftr-320	1506	27	with	with	ADP
ftr-320	1506	28	the	the	DET
ftr-320	1506	29	donor‘s	donor‘	VERB
ftr-320	1506	30	precise	precise	ADJ
ftr-320	1506	31	directions	direction	NOUN
ftr-320	1506	32	and	and	CCONJ
ftr-320	1506	33	limitations.‖	limitations.‖	VERB
ftr-320	1506	34	238	238	NUM
ftr-320	1506	35	the	the	DET
ftr-320	1506	36	guidance	guidance	NOUN
ftr-320	1506	37	should	should	AUX
ftr-320	1506	38	explain	explain	VERB
ftr-320	1506	39	that	that	SCONJ
ftr-320	1506	40	if	if	SCONJ
ftr-320	1506	41	the	the	DET
ftr-320	1506	42	terms	term	NOUN
ftr-320	1506	43	of	of	ADP
ftr-320	1506	44	a	a	DET
ftr-320	1506	45	conservation	conservation	NOUN
ftr-320	1506	46	easement	easement	NOUN
ftr-320	1506	47	are	be	AUX
ftr-320	1506	48	not	not	PART
ftr-320	1506	49	235	235	NUM
ftr-320	1506	50	.	.	PUNCT
ftr-320	1507	1	the	the	DET
ftr-320	1507	2	irs	irs	PROPN
ftr-320	1507	3	has	have	AUX
ftr-320	1507	4	issued	issue	VERB
ftr-320	1507	5	similar	similar	ADJ
ftr-320	1507	6	guidance	guidance	NOUN
ftr-320	1507	7	in	in	ADP
ftr-320	1507	8	other	other	ADJ
ftr-320	1507	9	contexts	contexts	NOUN
ftr-320	1507	10	.	.	PUNCT
ftr-320	1508	1	see	see	VERB
ftr-320	1508	2	,	,	PUNCT
ftr-320	1508	3	e.g.	e.g.	ADV
ftr-320	1508	4	,	,	PUNCT
ftr-320	1508	5	rev	rev	PROPN
ftr-320	1508	6	.	.	PROPN
ftr-320	1508	7	proc	proc	PROPN
ftr-320	1508	8	.	.	PUNCT
ftr-320	1509	1	2007	2007	NUM
ftr-320	1509	2	-	-	SYM
ftr-320	1509	3	45	45	NUM
ftr-320	1509	4	,	,	PUNCT
ftr-320	1509	5	2007	2007	NUM
ftr-320	1509	6	-	-	SYM
ftr-320	1509	7	2	2	NUM
ftr-320	1509	8	c.b	c.b	PROPN
ftr-320	1509	9	.	.	PROPN
ftr-320	1509	10	89	89	NUM
ftr-320	1509	11	(	(	PUNCT
ftr-320	1509	12	inter	inter	X
ftr-320	1509	13	vivos	vivos	ADJ
ftr-320	1509	14	charitable	charitable	ADJ
ftr-320	1509	15	lead	lead	NOUN
ftr-320	1509	16	annuity	annuity	NOUN
ftr-320	1509	17	trusts	trust	NOUN
ftr-320	1509	18	)	)	PUNCT
ftr-320	1510	1	;	;	PUNCT
ftr-320	1510	2	rev	rev	PROPN
ftr-320	1510	3	.	.	PROPN
ftr-320	1510	4	proc	proc	PROPN
ftr-320	1510	5	.	.	PUNCT
ftr-320	1511	1	2007	2007	NUM
ftr-320	1511	2	-	-	SYM
ftr-320	1511	3	46	46	NUM
ftr-320	1511	4	,	,	PUNCT
ftr-320	1511	5	2007	2007	NUM
ftr-320	1511	6	-	-	SYM
ftr-320	1511	7	2	2	NUM
ftr-320	1511	8	c.b	c.b	PROPN
ftr-320	1511	9	.	.	PROPN
ftr-320	1511	10	102	102	NUM
ftr-320	1511	11	(	(	PUNCT
ftr-320	1511	12	testamentary	testamentary	ADJ
ftr-320	1511	13	charitable	charitable	ADJ
ftr-320	1511	14	lead	lead	NOUN
ftr-320	1511	15	annuity	annuity	NOUN
ftr-320	1511	16	trusts	trust	NOUN
ftr-320	1511	17	)	)	PUNCT
ftr-320	1511	18	.	.	PUNCT
ftr-320	1512	1	236	236	NUM
ftr-320	1512	2	.	.	PUNCT
ftr-320	1513	1	it	it	PRON
ftr-320	1513	2	would	would	AUX
ftr-320	1513	3	,	,	PUNCT
ftr-320	1513	4	of	of	ADP
ftr-320	1513	5	course	course	NOUN
ftr-320	1513	6	,	,	PUNCT
ftr-320	1513	7	be	be	AUX
ftr-320	1513	8	impossible	impossible	ADJ
ftr-320	1513	9	to	to	PART
ftr-320	1513	10	standardize	standardize	VERB
ftr-320	1513	11	conservation	conservation	NOUN
ftr-320	1513	12	easement	easement	NOUN
ftr-320	1513	13	instruments	instrument	NOUN
ftr-320	1513	14	completely	completely	ADV
ftr-320	1513	15	,	,	PUNCT
ftr-320	1513	16	as	as	ADP
ftr-320	1513	17	each	each	DET
ftr-320	1513	18	easement	easement	NOUN
ftr-320	1513	19	,	,	PUNCT
ftr-320	1513	20	like	like	ADP
ftr-320	1513	21	the	the	DET
ftr-320	1513	22	property	property	NOUN
ftr-320	1513	23	it	it	PRON
ftr-320	1513	24	protects	protect	VERB
ftr-320	1513	25	,	,	PUNCT
ftr-320	1513	26	will	will	AUX
ftr-320	1513	27	be	be	AUX
ftr-320	1513	28	unique	unique	ADJ
ftr-320	1513	29	in	in	ADP
ftr-320	1513	30	certain	certain	ADJ
ftr-320	1513	31	respects	respect	NOUN
ftr-320	1513	32	.	.	PUNCT
ftr-320	1514	1	moreover	moreover	ADV
ftr-320	1514	2	,	,	PUNCT
ftr-320	1514	3	each	each	DET
ftr-320	1514	4	state	state	NOUN
ftr-320	1514	5	has	have	VERB
ftr-320	1514	6	its	its	PRON
ftr-320	1514	7	own	own	ADJ
ftr-320	1514	8	rules	rule	NOUN
ftr-320	1514	9	governing	govern	VERB
ftr-320	1514	10	the	the	DET
ftr-320	1514	11	formalities	formality	NOUN
ftr-320	1514	12	associated	associate	VERB
ftr-320	1514	13	with	with	ADP
ftr-320	1514	14	real	real	ADJ
ftr-320	1514	15	estate	estate	NOUN
ftr-320	1514	16	conveyances	conveyance	NOUN
ftr-320	1514	17	.	.	PUNCT
ftr-320	1515	1	standardization	standardization	NOUN
ftr-320	1515	2	of	of	ADP
ftr-320	1515	3	the	the	DET
ftr-320	1515	4	provisions	provision	NOUN
ftr-320	1515	5	relating	relate	VERB
ftr-320	1515	6	to	to	ADP
ftr-320	1515	7	the	the	DET
ftr-320	1515	8	perpetuity	perpetuity	NOUN
ftr-320	1515	9	requirements	requirement	NOUN
ftr-320	1515	10	in	in	ADP
ftr-320	1515	11	section	section	NOUN
ftr-320	1515	12	170(h	170(h	PROPN
ftr-320	1515	13	)	)	PUNCT
ftr-320	1515	14	and	and	CCONJ
ftr-320	1515	15	the	the	DET
ftr-320	1515	16	regulations	regulation	NOUN
ftr-320	1515	17	,	,	PUNCT
ftr-320	1515	18	however	however	ADV
ftr-320	1515	19	,	,	PUNCT
ftr-320	1515	20	is	be	AUX
ftr-320	1515	21	possible	possible	ADJ
ftr-320	1515	22	and	and	CCONJ
ftr-320	1515	23	desirable	desirable	ADJ
ftr-320	1515	24	.	.	PUNCT
ftr-320	1516	1	237	237	NUM
ftr-320	1516	2	.	.	PUNCT
ftr-320	1517	1	see	see	VERB
ftr-320	1517	2	mclaughlin	mclaughlin	PROPN
ftr-320	1517	3	,	,	PUNCT
ftr-320	1517	4	national	national	ADJ
ftr-320	1517	5	perpetuity	perpetuity	NOUN
ftr-320	1517	6	standards	standard	NOUN
ftr-320	1517	7	,	,	PUNCT
ftr-320	1517	8	part	part	NOUN
ftr-320	1517	9	2	2	NUM
ftr-320	1517	10	,	,	PUNCT
ftr-320	1517	11	supra	supra	ADJ
ftr-320	1517	12	note	note	NOUN
ftr-320	1517	13	5	5	NUM
ftr-320	1517	14	,	,	PUNCT
ftr-320	1517	15	at	at	ADP
ftr-320	1517	16	68–69	68–69	NUM
ftr-320	1517	17	(	(	PUNCT
ftr-320	1517	18	explaining	explain	VERB
ftr-320	1517	19	that	that	SCONJ
ftr-320	1517	20	the	the	DET
ftr-320	1517	21	terms	term	NOUN
ftr-320	1517	22	of	of	ADP
ftr-320	1517	23	tax	tax	NOUN
ftr-320	1517	24	-	-	PUNCT
ftr-320	1517	25	deductible	deductible	ADJ
ftr-320	1517	26	conservation	conservation	NOUN
ftr-320	1517	27	easements	easement	NOUN
ftr-320	1517	28	currently	currently	ADV
ftr-320	1517	29	vary	vary	VERB
ftr-320	1517	30	widely	widely	ADV
ftr-320	1517	31	from	from	ADP
ftr-320	1517	32	holder	holder	NOUN
ftr-320	1517	33	to	to	AUX
ftr-320	1517	34	holder	holder	VERB
ftr-320	1517	35	and	and	CCONJ
ftr-320	1517	36	even	even	ADV
ftr-320	1517	37	donation	donation	VERB
ftr-320	1517	38	to	to	PART
ftr-320	1517	39	donation	donation	VERB
ftr-320	1517	40	,	,	PUNCT
ftr-320	1517	41	and	and	CCONJ
ftr-320	1517	42	this	this	DET
ftr-320	1517	43	variability	variability	NOUN
ftr-320	1517	44	has	have	AUX
ftr-320	1517	45	led	lead	VERB
ftr-320	1517	46	to	to	ADP
ftr-320	1517	47	a	a	DET
ftr-320	1517	48	difficult	difficult	ADJ
ftr-320	1517	49	interpretive	interpretive	ADJ
ftr-320	1517	50	task	task	NOUN
ftr-320	1517	51	for	for	ADP
ftr-320	1517	52	the	the	DET
ftr-320	1517	53	irs	irs	PROPN
ftr-320	1517	54	and	and	CCONJ
ftr-320	1517	55	state	state	NOUN
ftr-320	1517	56	and	and	CCONJ
ftr-320	1517	57	federal	federal	ADJ
ftr-320	1517	58	courts	court	NOUN
ftr-320	1517	59	)	)	PUNCT
ftr-320	1517	60	.	.	PUNCT
ftr-320	1518	1	238	238	NUM
ftr-320	1518	2	.	.	X
ftr-320	1518	3	carpenter	carpenter	NOUN
ftr-320	1518	4	,	,	PUNCT
ftr-320	1518	5	103	103	NUM
ftr-320	1518	6	t.c.m	t.c.m	NOUN
ftr-320	1518	7	.	.	PUNCT
ftr-320	1519	1	(	(	PUNCT
ftr-320	1519	2	cch	cch	NOUN
ftr-320	1519	3	)	)	PUNCT
ftr-320	1519	4	at	at	ADP
ftr-320	1519	5	1004	1004	NUM
ftr-320	1519	6	t.c.m	t.c.m	NOUN
ftr-320	1519	7	.	.	PUNCT
ftr-320	1520	1	(	(	PUNCT
ftr-320	1520	2	ria	ria	PROPN
ftr-320	1520	3	)	)	PUNCT
ftr-320	1520	4	¶	¶	PROPN
ftr-320	1520	5	2012	2012	NUM
ftr-320	1520	6	-	-	SYM
ftr-320	1520	7	001	001	NUM
ftr-320	1520	8	,	,	PUNCT
ftr-320	1520	9	at	at	ADP
ftr-320	1520	10	6	6	NUM
ftr-320	1520	11	.	.	NUM
ftr-320	1520	12	292	292	NUM
ftr-320	1520	13	florida	florida	PROPN
ftr-320	1520	14	tax	tax	NOUN
ftr-320	1520	15	review	review	NOUN
ftr-320	1521	1	[	[	X
ftr-320	1521	2	vol	vol	NOUN
ftr-320	1521	3	.	.	PUNCT
ftr-320	1522	1	13:5	13:5	NUM
ftr-320	1522	2	binding	bind	VERB
ftr-320	1522	3	on	on	ADP
ftr-320	1522	4	the	the	DET
ftr-320	1522	5	parties	party	NOUN
ftr-320	1522	6	under	under	ADP
ftr-320	1522	7	state	state	NOUN
ftr-320	1522	8	law	law	NOUN
ftr-320	1522	9	,	,	PUNCT
ftr-320	1522	10	the	the	DET
ftr-320	1522	11	donation	donation	NOUN
ftr-320	1522	12	of	of	ADP
ftr-320	1522	13	the	the	DET
ftr-320	1522	14	easement	easement	NOUN
ftr-320	1522	15	will	will	AUX
ftr-320	1522	16	not	not	PART
ftr-320	1522	17	be	be	AUX
ftr-320	1522	18	eligible	eligible	ADJ
ftr-320	1522	19	for	for	ADP
ftr-320	1522	20	a	a	DET
ftr-320	1522	21	deduction	deduction	NOUN
ftr-320	1522	22	under	under	ADP
ftr-320	1522	23	section	section	NOUN
ftr-320	1522	24	170(h	170(h	PROPN
ftr-320	1522	25	)	)	PUNCT
ftr-320	1522	26	.	.	PUNCT
ftr-320	1523	1	239	239	NUM
ftr-320	1523	2	guidance	guidance	NOUN
ftr-320	1523	3	from	from	ADP
ftr-320	1523	4	the	the	DET
ftr-320	1523	5	irs	irs	PROPN
ftr-320	1523	6	regarding	regard	VERB
ftr-320	1523	7	the	the	DET
ftr-320	1523	8	expected	expect	VERB
ftr-320	1523	9	status	status	NOUN
ftr-320	1523	10	of	of	ADP
ftr-320	1523	11	tax	tax	NOUN
ftr-320	1523	12	-	-	PUNCT
ftr-320	1523	13	deductible	deductible	ADJ
ftr-320	1523	14	conservation	conservation	NOUN
ftr-320	1523	15	easements	easement	NOUN
ftr-320	1523	16	as	as	ADP
ftr-320	1523	17	restricted	restrict	VERB
ftr-320	1523	18	gifts	gift	NOUN
ftr-320	1523	19	and	and	CCONJ
ftr-320	1523	20	the	the	DET
ftr-320	1523	21	legally	legally	ADV
ftr-320	1523	22	binding	binding	ADJ
ftr-320	1523	23	nature	nature	NOUN
ftr-320	1523	24	of	of	ADP
ftr-320	1523	25	the	the	DET
ftr-320	1523	26	terms	term	NOUN
ftr-320	1523	27	of	of	ADP
ftr-320	1523	28	such	such	ADJ
ftr-320	1523	29	gifts	gift	NOUN
ftr-320	1523	30	under	under	ADP
ftr-320	1523	31	state	state	NOUN
ftr-320	1523	32	law	law	NOUN
ftr-320	1523	33	would	would	AUX
ftr-320	1523	34	have	have	VERB
ftr-320	1523	35	the	the	DET
ftr-320	1523	36	added	add	VERB
ftr-320	1523	37	benefit	benefit	NOUN
ftr-320	1523	38	of	of	ADP
ftr-320	1523	39	greatly	greatly	ADV
ftr-320	1523	40	assisting	assist	VERB
ftr-320	1523	41	state	state	NOUN
ftr-320	1523	42	attorneys	attorney	NOUN
ftr-320	1523	43	general	general	ADJ
ftr-320	1523	44	and	and	CCONJ
ftr-320	1523	45	state	state	NOUN
ftr-320	1523	46	judges	judge	NOUN
ftr-320	1523	47	,	,	PUNCT
ftr-320	1523	48	who	who	PRON
ftr-320	1523	49	(	(	PUNCT
ftr-320	1523	50	as	as	SCONJ
ftr-320	1523	51	earlier	early	ADV
ftr-320	1523	52	explained	explain	VERB
ftr-320	1523	53	)	)	PUNCT
ftr-320	1523	54	are	be	AUX
ftr-320	1523	55	on	on	ADP
ftr-320	1523	56	the	the	DET
ftr-320	1523	57	front	front	ADJ
ftr-320	1523	58	lines	line	NOUN
ftr-320	1523	59	enforcing	enforce	VERB
ftr-320	1523	60	such	such	ADJ
ftr-320	1523	61	gifts	gift	NOUN
ftr-320	1523	62	on	on	ADP
ftr-320	1523	63	behalf	behalf	NOUN
ftr-320	1523	64	of	of	ADP
ftr-320	1523	65	the	the	DET
ftr-320	1523	66	public	public	NOUN
ftr-320	1523	67	.	.	PUNCT
ftr-320	1524	1	240	240	NUM
ftr-320	1524	2	such	such	ADJ
ftr-320	1524	3	guidance	guidance	NOUN
ftr-320	1524	4	would	would	AUX
ftr-320	1524	5	also	also	ADV
ftr-320	1524	6	put	put	VERB
ftr-320	1524	7	other	other	ADJ
ftr-320	1524	8	relevant	relevant	ADJ
ftr-320	1524	9	parties	party	NOUN
ftr-320	1524	10	,	,	PUNCT
ftr-320	1524	11	including	include	VERB
ftr-320	1524	12	state	state	NOUN
ftr-320	1524	13	legislatures	legislature	NOUN
ftr-320	1524	14	,	,	PUNCT
ftr-320	1524	15	on	on	ADP
ftr-320	1524	16	notice	notice	NOUN
ftr-320	1524	17	of	of	ADP
ftr-320	1524	18	what	what	PRON
ftr-320	1524	19	is	be	AUX
ftr-320	1524	20	required	require	VERB
ftr-320	1524	21	if	if	SCONJ
ftr-320	1524	22	they	they	PRON
ftr-320	1524	23	want	want	VERB
ftr-320	1524	24	property	property	NOUN
ftr-320	1524	25	owners	owner	NOUN
ftr-320	1524	26	in	in	ADP
ftr-320	1524	27	the	the	DET
ftr-320	1524	28	state	state	NOUN
ftr-320	1524	29	to	to	PART
ftr-320	1524	30	be	be	AUX
ftr-320	1524	31	able	able	ADJ
ftr-320	1524	32	to	to	PART
ftr-320	1524	33	benefit	benefit	VERB
ftr-320	1524	34	from	from	ADP
ftr-320	1524	35	federal	federal	ADJ
ftr-320	1524	36	tax	tax	NOUN
ftr-320	1524	37	incentives	incentive	NOUN
ftr-320	1524	38	for	for	ADP
ftr-320	1524	39	the	the	DET
ftr-320	1524	40	donation	donation	NOUN
ftr-320	1524	41	of	of	ADP
ftr-320	1524	42	conservation	conservation	NOUN
ftr-320	1524	43	easements	easement	NOUN
ftr-320	1524	44	.	.	PUNCT
ftr-320	1525	1	that	that	PRON
ftr-320	1525	2	is	is	ADV
ftr-320	1525	3	,	,	PUNCT
ftr-320	1525	4	the	the	DET
ftr-320	1525	5	restriction	restriction	NOUN
ftr-320	1525	6	on	on	ADP
ftr-320	1525	7	transfer	transfer	NOUN
ftr-320	1525	8	,	,	PUNCT
ftr-320	1525	9	extinguishment	extinguishment	NOUN
ftr-320	1525	10	,	,	PUNCT
ftr-320	1525	11	division	division	NOUN
ftr-320	1525	12	of	of	ADP
ftr-320	1525	13	proceeds	proceed	NOUN
ftr-320	1525	14	,	,	PUNCT
ftr-320	1525	15	and	and	CCONJ
ftr-320	1525	16	other	other	ADJ
ftr-320	1525	17	terms	term	NOUN
ftr-320	1525	18	included	include	VERB
ftr-320	1525	19	in	in	ADP
ftr-320	1525	20	easement	easement	ADJ
ftr-320	1525	21	instruments	instrument	NOUN
ftr-320	1525	22	to	to	PART
ftr-320	1525	23	satisfy	satisfy	VERB
ftr-320	1525	24	federal	federal	ADJ
ftr-320	1525	25	tax	tax	NOUN
ftr-320	1525	26	law	law	NOUN
ftr-320	1525	27	requirements	requirement	NOUN
ftr-320	1525	28	must	must	AUX
ftr-320	1525	29	be	be	AUX
ftr-320	1525	30	complied	comply	VERB
ftr-320	1525	31	with	with	ADP
ftr-320	1525	32	in	in	ADP
ftr-320	1525	33	addition	addition	NOUN
ftr-320	1525	34	to	to	ADP
ftr-320	1525	35	any	any	DET
ftr-320	1525	36	conditions	condition	NOUN
ftr-320	1525	37	or	or	CCONJ
ftr-320	1525	38	limitations	limitation	NOUN
ftr-320	1525	39	that	that	PRON
ftr-320	1525	40	may	may	AUX
ftr-320	1525	41	be	be	AUX
ftr-320	1525	42	imposed	impose	VERB
ftr-320	1525	43	on	on	ADP
ftr-320	1525	44	the	the	DET
ftr-320	1525	45	modification	modification	NOUN
ftr-320	1525	46	,	,	PUNCT
ftr-320	1525	47	transfer	transfer	NOUN
ftr-320	1525	48	,	,	PUNCT
ftr-320	1525	49	release	release	NOUN
ftr-320	1525	50	,	,	PUNCT
ftr-320	1525	51	or	or	CCONJ
ftr-320	1525	52	other	other	ADJ
ftr-320	1525	53	extinguishment	extinguishment	NOUN
ftr-320	1525	54	of	of	ADP
ftr-320	1525	55	conservation	conservation	NOUN
ftr-320	1525	56	easements	easement	NOUN
ftr-320	1525	57	under	under	ADP
ftr-320	1525	58	the	the	DET
ftr-320	1525	59	applicable	applicable	ADJ
ftr-320	1525	60	state	state	NOUN
ftr-320	1525	61	law	law	NOUN
ftr-320	1525	62	.	.	PUNCT
ftr-320	1526	1	b.	b.	PROPN
ftr-320	1526	2	rules	rule	NOUN
ftr-320	1526	3	for	for	ADP
ftr-320	1526	4	amendments	amendment	NOUN
ftr-320	1526	5	in	in	ADP
ftr-320	1526	6	providing	provide	VERB
ftr-320	1526	7	forward	forward	ADV
ftr-320	1526	8	looking	look	VERB
ftr-320	1526	9	rules	rule	NOUN
ftr-320	1526	10	addressing	address	VERB
ftr-320	1526	11	the	the	DET
ftr-320	1526	12	protected	protect	VERB
ftr-320	1526	13	-	-	PUNCT
ftr-320	1526	14	inperpetuity	inperpetuity	NOUN
ftr-320	1526	15	requirement	requirement	NOUN
ftr-320	1526	16	in	in	ADP
ftr-320	1526	17	section	section	NOUN
ftr-320	1526	18	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-320	1526	19	)	)	PUNCT
ftr-320	1526	20	,	,	PUNCT
ftr-320	1526	21	the	the	DET
ftr-320	1526	22	irs	irs	PROPN
ftr-320	1526	23	and	and	CCONJ
ftr-320	1526	24	the	the	DET
ftr-320	1526	25	treasury	treasury	PROPN
ftr-320	1526	26	department	department	PROPN
ftr-320	1526	27	will	will	AUX
ftr-320	1526	28	need	need	VERB
ftr-320	1526	29	to	to	PART
ftr-320	1526	30	address	address	VERB
ftr-320	1526	31	the	the	DET
ftr-320	1526	32	issue	issue	NOUN
ftr-320	1526	33	of	of	ADP
ftr-320	1526	34	conservation	conservation	NOUN
ftr-320	1526	35	easement	easement	ADJ
ftr-320	1526	36	amendments	amendment	NOUN
ftr-320	1526	37	.	.	PUNCT
ftr-320	1527	1	because	because	SCONJ
ftr-320	1527	2	tax	tax	NOUN
ftr-320	1527	3	-	-	PUNCT
ftr-320	1527	4	deductible	deductible	ADJ
ftr-320	1527	5	conservation	conservation	NOUN
ftr-320	1527	6	easements	easement	NOUN
ftr-320	1527	7	are	be	AUX
ftr-320	1527	8	intended	intend	VERB
ftr-320	1527	9	to	to	PART
ftr-320	1527	10	endure	endure	VERB
ftr-320	1527	11	in	in	ADP
ftr-320	1527	12	perpetuity	perpetuity	NOUN
ftr-320	1527	13	,	,	PUNCT
ftr-320	1527	14	or	or	CCONJ
ftr-320	1527	15	for	for	ADP
ftr-320	1527	16	as	as	ADV
ftr-320	1527	17	long	long	ADV
ftr-320	1527	18	as	as	SCONJ
ftr-320	1527	19	continuing	continue	VERB
ftr-320	1527	20	to	to	PART
ftr-320	1527	21	protect	protect	VERB
ftr-320	1527	22	the	the	DET
ftr-320	1527	23	property	property	NOUN
ftr-320	1527	24	for	for	ADP
ftr-320	1527	25	conservation	conservation	NOUN
ftr-320	1527	26	purposes	purpose	NOUN
ftr-320	1527	27	remains	remain	VERB
ftr-320	1527	28	possible	possible	ADJ
ftr-320	1527	29	or	or	CCONJ
ftr-320	1527	30	practicable	practicable	ADJ
ftr-320	1527	31	,	,	PUNCT
ftr-320	1527	32	one	one	PRON
ftr-320	1527	33	can	can	AUX
ftr-320	1527	34	reasonably	reasonably	ADV
ftr-320	1527	35	assume	assume	VERB
ftr-320	1527	36	that	that	SCONJ
ftr-320	1527	37	some	some	PRON
ftr-320	1527	38	of	of	ADP
ftr-320	1527	39	these	these	DET
ftr-320	1527	40	instruments	instrument	NOUN
ftr-320	1527	41	will	will	AUX
ftr-320	1527	42	need	need	VERB
ftr-320	1527	43	to	to	PART
ftr-320	1527	44	be	be	AUX
ftr-320	1527	45	amended	amend	VERB
ftr-320	1527	46	from	from	ADP
ftr-320	1527	47	time	time	NOUN
ftr-320	1527	48	to	to	ADP
ftr-320	1527	49	time	time	NOUN
ftr-320	1527	50	to	to	PART
ftr-320	1527	51	respond	respond	VERB
ftr-320	1527	52	to	to	ADP
ftr-320	1527	53	changing	change	VERB
ftr-320	1527	54	conditions	condition	NOUN
ftr-320	1527	55	.	.	PUNCT
ftr-320	1528	1	the	the	DET
ftr-320	1528	2	requirements	requirement	NOUN
ftr-320	1528	3	in	in	ADP
ftr-320	1528	4	section	section	NOUN
ftr-320	1528	5	170(h	170(h	PROPN
ftr-320	1528	6	)	)	PUNCT
ftr-320	1528	7	that	that	SCONJ
ftr-320	1528	8	a	a	DET
ftr-320	1528	9	conservation	conservation	NOUN
ftr-320	1528	10	easement	easement	NOUN
ftr-320	1528	11	be	be	AUX
ftr-320	1528	12	granted	grant	VERB
ftr-320	1528	13	in	in	ADP
ftr-320	1528	14	perpetuity	perpetuity	NOUN
ftr-320	1528	15	and	and	CCONJ
ftr-320	1528	16	its	its	PRON
ftr-320	1528	17	conservation	conservation	NOUN
ftr-320	1528	18	purpose	purpose	NOUN
ftr-320	1528	19	be	be	AUX
ftr-320	1528	20	protected	protect	VERB
ftr-320	1528	21	in	in	ADP
ftr-320	1528	22	perpetuity	perpetuity	NOUN
ftr-320	1528	23	would	would	AUX
ftr-320	1528	24	appear	appear	VERB
ftr-320	1528	25	to	to	PART
ftr-320	1528	26	establish	establish	VERB
ftr-320	1528	27	the	the	DET
ftr-320	1528	28	basic	basic	ADJ
ftr-320	1528	29	parameters	parameter	NOUN
ftr-320	1528	30	for	for	ADP
ftr-320	1528	31	a	a	DET
ftr-320	1528	32	permissible	permissible	ADJ
ftr-320	1528	33	grant	grant	NOUN
ftr-320	1528	34	of	of	ADP
ftr-320	1528	35	amendment	amendment	NOUN
ftr-320	1528	36	discretion	discretion	NOUN
ftr-320	1528	37	to	to	ADP
ftr-320	1528	38	the	the	DET
ftr-320	1528	39	holder	holder	NOUN
ftr-320	1528	40	and	and	CCONJ
ftr-320	1528	41	property	property	NOUN
ftr-320	1528	42	owner	owner	NOUN
ftr-320	1528	43	.	.	PUNCT
ftr-320	1529	1	the	the	DET
ftr-320	1529	2	conservation	conservation	NOUN
ftr-320	1529	3	purpose	purpose	NOUN
ftr-320	1529	4	of	of	ADP
ftr-320	1529	5	an	an	DET
ftr-320	1529	6	easement	easement	NOUN
ftr-320	1529	7	would	would	AUX
ftr-320	1529	8	not	not	PART
ftr-320	1529	9	be	be	AUX
ftr-320	1529	10	protected	protect	VERB
ftr-320	1529	11	in	in	ADP
ftr-320	1529	12	perpetuity	perpetuity	NOUN
ftr-320	1529	13	if	if	SCONJ
ftr-320	1529	14	the	the	DET
ftr-320	1529	15	parties	party	NOUN
ftr-320	1529	16	have	have	VERB
ftr-320	1529	17	the	the	DET
ftr-320	1529	18	discretion	discretion	NOUN
ftr-320	1529	19	to	to	PART
ftr-320	1529	20	amend	amend	VERB
ftr-320	1529	21	the	the	DET
ftr-320	1529	22	easement	easement	NOUN
ftr-320	1529	23	in	in	ADP
ftr-320	1529	24	ways	way	NOUN
ftr-320	1529	25	that	that	PRON
ftr-320	1529	26	adversely	adversely	ADV
ftr-320	1529	27	impact	impact	NOUN
ftr-320	1529	28	or	or	CCONJ
ftr-320	1529	29	change	change	VERB
ftr-320	1529	30	such	such	ADJ
ftr-320	1529	31	purpose	purpose	NOUN
ftr-320	1529	32	.	.	PUNCT
ftr-320	1530	1	on	on	ADP
ftr-320	1530	2	the	the	DET
ftr-320	1530	3	other	other	ADJ
ftr-320	1530	4	239	239	NUM
ftr-320	1530	5	.	.	PUNCT
ftr-320	1531	1	see	see	VERB
ftr-320	1531	2	,	,	PUNCT
ftr-320	1531	3	e.g.	e.g.	ADV
ftr-320	1531	4	,	,	PUNCT
ftr-320	1531	5	supra	supra	PROPN
ftr-320	1531	6	note	note	NOUN
ftr-320	1531	7	83	83	NUM
ftr-320	1531	8	and	and	CCONJ
ftr-320	1531	9	accompanying	accompany	VERB
ftr-320	1531	10	text	text	NOUN
ftr-320	1531	11	(	(	PUNCT
ftr-320	1531	12	explaining	explain	VERB
ftr-320	1531	13	that	that	SCONJ
ftr-320	1531	14	a	a	DET
ftr-320	1531	15	state	state	NOUN
ftr-320	1531	16	enabling	enable	VERB
ftr-320	1531	17	statute	statute	NOUN
ftr-320	1531	18	might	might	AUX
ftr-320	1531	19	preclude	preclude	VERB
ftr-320	1531	20	enforcement	enforcement	NOUN
ftr-320	1531	21	of	of	ADP
ftr-320	1531	22	terms	term	NOUN
ftr-320	1531	23	included	include	VERB
ftr-320	1531	24	in	in	ADP
ftr-320	1531	25	a	a	DET
ftr-320	1531	26	conservation	conservation	NOUN
ftr-320	1531	27	easement	easement	NOUN
ftr-320	1531	28	deed	deed	NOUN
ftr-320	1531	29	to	to	PART
ftr-320	1531	30	satisfy	satisfy	VERB
ftr-320	1531	31	federal	federal	ADJ
ftr-320	1531	32	tax	tax	NOUN
ftr-320	1531	33	law	law	NOUN
ftr-320	1531	34	requirements	requirement	NOUN
ftr-320	1531	35	)	)	PUNCT
ftr-320	1531	36	;	;	PUNCT
ftr-320	1531	37	see	see	VERB
ftr-320	1531	38	supra	supra	PROPN
ftr-320	1531	39	note	note	PROPN
ftr-320	1531	40	86	86	NUM
ftr-320	1531	41	and	and	CCONJ
ftr-320	1531	42	accompanying	accompany	VERB
ftr-320	1531	43	text	text	NOUN
ftr-320	1531	44	(	(	PUNCT
ftr-320	1531	45	explaining	explain	VERB
ftr-320	1531	46	that	that	SCONJ
ftr-320	1531	47	some	some	DET
ftr-320	1531	48	holders	holder	NOUN
ftr-320	1531	49	insist	insist	VERB
ftr-320	1531	50	that	that	SCONJ
ftr-320	1531	51	donors	donor	VERB
ftr-320	1531	52	state	state	NOUN
ftr-320	1531	53	in	in	ADP
ftr-320	1531	54	the	the	DET
ftr-320	1531	55	conservation	conservation	NOUN
ftr-320	1531	56	easement	easement	NOUN
ftr-320	1531	57	that	that	SCONJ
ftr-320	1531	58	the	the	DET
ftr-320	1531	59	conveyance	conveyance	NOUN
ftr-320	1531	60	is	be	AUX
ftr-320	1531	61	an	an	DET
ftr-320	1531	62	unrestricted	unrestricted	ADJ
ftr-320	1531	63	gift	gift	NOUN
ftr-320	1531	64	in	in	ADP
ftr-320	1531	65	an	an	DET
ftr-320	1531	66	attempt	attempt	NOUN
ftr-320	1531	67	to	to	PART
ftr-320	1531	68	render	render	VERB
ftr-320	1531	69	the	the	DET
ftr-320	1531	70	provisions	provision	NOUN
ftr-320	1531	71	of	of	ADP
ftr-320	1531	72	the	the	DET
ftr-320	1531	73	deed	deed	NOUN
ftr-320	1531	74	not	not	PART
ftr-320	1531	75	legally	legally	ADV
ftr-320	1531	76	binding	bind	VERB
ftr-320	1531	77	on	on	ADP
ftr-320	1531	78	the	the	DET
ftr-320	1531	79	holder	holder	NOUN
ftr-320	1531	80	)	)	PUNCT
ftr-320	1531	81	.	.	PUNCT
ftr-320	1532	1	240	240	NUM
ftr-320	1532	2	.	.	X
ftr-320	1532	3	see	see	VERB
ftr-320	1532	4	,	,	PUNCT
ftr-320	1532	5	e.g.	e.g.	ADV
ftr-320	1532	6	,	,	PUNCT
ftr-320	1532	7	supra	supra	PROPN
ftr-320	1532	8	note	note	NOUN
ftr-320	1532	9	57	57	NUM
ftr-320	1532	10	and	and	CCONJ
ftr-320	1532	11	accompanying	accompany	VERB
ftr-320	1532	12	text	text	NOUN
ftr-320	1532	13	.	.	PUNCT
ftr-320	1533	1	not	not	PART
ftr-320	1533	2	surprisingly	surprisingly	ADV
ftr-320	1533	3	,	,	PUNCT
ftr-320	1533	4	the	the	DET
ftr-320	1533	5	cases	case	NOUN
ftr-320	1533	6	to	to	ADP
ftr-320	1533	7	date	date	NOUN
ftr-320	1533	8	involving	involve	VERB
ftr-320	1533	9	challenges	challenge	NOUN
ftr-320	1533	10	to	to	ADP
ftr-320	1533	11	improper	improper	ADJ
ftr-320	1533	12	modifications	modification	NOUN
ftr-320	1533	13	and	and	CCONJ
ftr-320	1533	14	terminations	termination	NOUN
ftr-320	1533	15	of	of	ADP
ftr-320	1533	16	conservation	conservation	NOUN
ftr-320	1533	17	easements	easement	NOUN
ftr-320	1533	18	have	have	AUX
ftr-320	1533	19	taken	take	VERB
ftr-320	1533	20	place	place	NOUN
ftr-320	1533	21	in	in	ADP
ftr-320	1533	22	state	state	NOUN
ftr-320	1533	23	courts	court	NOUN
ftr-320	1533	24	and	and	CCONJ
ftr-320	1533	25	have	have	AUX
ftr-320	1533	26	not	not	PART
ftr-320	1533	27	involved	involve	VERB
ftr-320	1533	28	the	the	DET
ftr-320	1533	29	irs	irs	PROPN
ftr-320	1533	30	.	.	PUNCT
ftr-320	1534	1	see	see	VERB
ftr-320	1534	2	mclaughlin	mclaughlin	PROPN
ftr-320	1534	3	,	,	PUNCT
ftr-320	1534	4	national	national	ADJ
ftr-320	1534	5	perpetuity	perpetuity	NOUN
ftr-320	1534	6	standards	standard	NOUN
ftr-320	1534	7	,	,	PUNCT
ftr-320	1534	8	part	part	NOUN
ftr-320	1534	9	2	2	NUM
ftr-320	1534	10	,	,	PUNCT
ftr-320	1534	11	supra	supra	ADJ
ftr-320	1534	12	note	note	NOUN
ftr-320	1534	13	5	5	NUM
ftr-320	1534	14	,	,	PUNCT
ftr-320	1534	15	at	at	ADP
ftr-320	1534	16	pt	pt	X
ftr-320	1534	17	.	.	PUNCT
ftr-320	1534	18	iii.b	iii.b	X
ftr-320	1534	19	.	.	NOUN
ftr-320	1534	20	2012	2012	NUM
ftr-320	1534	21	]	]	PUNCT
ftr-320	1534	22	tax	tax	NOUN
ftr-320	1534	23	-	-	PUNCT
ftr-320	1534	24	deductible	deductible	ADJ
ftr-320	1534	25	conservation	conservation	NOUN
ftr-320	1534	26	easements	easement	NOUN
ftr-320	1534	27	293	293	NUM
ftr-320	1534	28	hand	hand	NOUN
ftr-320	1534	29	,	,	PUNCT
ftr-320	1534	30	the	the	DET
ftr-320	1534	31	conservation	conservation	NOUN
ftr-320	1534	32	purpose	purpose	NOUN
ftr-320	1534	33	of	of	ADP
ftr-320	1534	34	an	an	DET
ftr-320	1534	35	easement	easement	NOUN
ftr-320	1534	36	would	would	AUX
ftr-320	1534	37	not	not	PART
ftr-320	1534	38	be	be	AUX
ftr-320	1534	39	jeopardized	jeopardize	VERB
ftr-320	1534	40	if	if	SCONJ
ftr-320	1534	41	the	the	DET
ftr-320	1534	42	parties	party	NOUN
ftr-320	1534	43	have	have	VERB
ftr-320	1534	44	the	the	DET
ftr-320	1534	45	discretion	discretion	NOUN
ftr-320	1534	46	to	to	PART
ftr-320	1534	47	agree	agree	VERB
ftr-320	1534	48	to	to	ADP
ftr-320	1534	49	only	only	ADV
ftr-320	1534	50	those	those	DET
ftr-320	1534	51	amendments	amendment	NOUN
ftr-320	1534	52	that	that	PRON
ftr-320	1534	53	further	far	ADV
ftr-320	1534	54	,	,	PUNCT
ftr-320	1534	55	or	or	CCONJ
ftr-320	1534	56	are	be	AUX
ftr-320	1534	57	at	at	ADP
ftr-320	1534	58	least	least	ADJ
ftr-320	1534	59	consistent	consistent	ADJ
ftr-320	1534	60	with	with	ADP
ftr-320	1534	61	,	,	PUNCT
ftr-320	1534	62	such	such	ADJ
ftr-320	1534	63	purpose	purpose	NOUN
ftr-320	1534	64	.	.	PUNCT
ftr-320	1535	1	the	the	DET
ftr-320	1535	2	limited	limited	PROPN
ftr-320	1535	3	―amendment	―amendment	SYM
ftr-320	1535	4	clauses‖	clauses‖	PROPN
ftr-320	1535	5	typically	typically	ADV
ftr-320	1535	6	included	include	VERB
ftr-320	1535	7	in	in	ADP
ftr-320	1535	8	conservation	conservation	NOUN
ftr-320	1535	9	easement	easement	NOUN
ftr-320	1535	10	deeds	deed	NOUN
ftr-320	1535	11	reflect	reflect	VERB
ftr-320	1535	12	this	this	DET
ftr-320	1535	13	approach	approach	NOUN
ftr-320	1535	14	;	;	PUNCT
ftr-320	1535	15	they	they	PRON
ftr-320	1535	16	authorize	authorize	VERB
ftr-320	1535	17	the	the	DET
ftr-320	1535	18	holder	holder	NOUN
ftr-320	1535	19	and	and	CCONJ
ftr-320	1535	20	property	property	NOUN
ftr-320	1535	21	owner	owner	NOUN
ftr-320	1535	22	to	to	PART
ftr-320	1535	23	agree	agree	VERB
ftr-320	1535	24	to	to	ADP
ftr-320	1535	25	amendments	amendment	NOUN
ftr-320	1535	26	,	,	PUNCT
ftr-320	1535	27	but	but	CCONJ
ftr-320	1535	28	only	only	ADV
ftr-320	1535	29	if	if	SCONJ
ftr-320	1535	30	the	the	DET
ftr-320	1535	31	amendments	amendment	NOUN
ftr-320	1535	32	are	be	AUX
ftr-320	1535	33	,	,	PUNCT
ftr-320	1535	34	among	among	ADP
ftr-320	1535	35	other	other	ADJ
ftr-320	1535	36	things	thing	NOUN
ftr-320	1535	37	,	,	PUNCT
ftr-320	1535	38	consistent	consistent	ADJ
ftr-320	1535	39	with	with	ADP
ftr-320	1535	40	the	the	DET
ftr-320	1535	41	purpose	purpose	NOUN
ftr-320	1535	42	of	of	ADP
ftr-320	1535	43	the	the	DET
ftr-320	1535	44	easement	easement	NOUN
ftr-320	1535	45	.	.	PUNCT
ftr-320	1536	1	241	241	NUM
ftr-320	1536	2	however	however	ADV
ftr-320	1536	3	,	,	PUNCT
ftr-320	1536	4	determining	determine	VERB
ftr-320	1536	5	when	when	SCONJ
ftr-320	1536	6	an	an	DET
ftr-320	1536	7	amendment	amendment	NOUN
ftr-320	1536	8	furthers	further	VERB
ftr-320	1536	9	or	or	CCONJ
ftr-320	1536	10	is	be	AUX
ftr-320	1536	11	consistent	consistent	ADJ
ftr-320	1536	12	with	with	ADP
ftr-320	1536	13	the	the	DET
ftr-320	1536	14	conservation	conservation	NOUN
ftr-320	1536	15	purpose	purpose	NOUN
ftr-320	1536	16	of	of	ADP
ftr-320	1536	17	an	an	DET
ftr-320	1536	18	easement	easement	NOUN
ftr-320	1536	19	,	,	PUNCT
ftr-320	1536	20	or	or	CCONJ
ftr-320	1536	21	adversely	adversely	ADV
ftr-320	1536	22	impacts	impact	NOUN
ftr-320	1536	23	or	or	CCONJ
ftr-320	1536	24	changes	change	NOUN
ftr-320	1536	25	that	that	PRON
ftr-320	1536	26	purpose	purpose	NOUN
ftr-320	1536	27	,	,	PUNCT
ftr-320	1536	28	can	can	AUX
ftr-320	1536	29	be	be	AUX
ftr-320	1536	30	difficult	difficult	ADJ
ftr-320	1536	31	.	.	PUNCT
ftr-320	1537	1	242	242	NUM
ftr-320	1537	2	the	the	DET
ftr-320	1537	3	potential	potential	NOUN
ftr-320	1537	4	for	for	ADP
ftr-320	1537	5	private	private	ADJ
ftr-320	1537	6	benefit	benefit	NOUN
ftr-320	1537	7	and	and	CCONJ
ftr-320	1537	8	private	private	ADJ
ftr-320	1537	9	inurement	inurement	ADJ
ftr-320	1537	10	and	and	CCONJ
ftr-320	1537	11	loss	loss	NOUN
ftr-320	1537	12	of	of	ADP
ftr-320	1537	13	the	the	DET
ftr-320	1537	14	federal	federal	ADJ
ftr-320	1537	15	investment	investment	NOUN
ftr-320	1537	16	is	be	AUX
ftr-320	1537	17	particularly	particularly	ADV
ftr-320	1537	18	high	high	ADJ
ftr-320	1537	19	in	in	ADP
ftr-320	1537	20	the	the	DET
ftr-320	1537	21	context	context	NOUN
ftr-320	1537	22	of	of	ADP
ftr-320	1537	23	amendments	amendment	NOUN
ftr-320	1537	24	.	.	PUNCT
ftr-320	1538	1	243	243	NUM
ftr-320	1538	2	some	some	DET
ftr-320	1538	3	holders	holder	NOUN
ftr-320	1538	4	use	use	VERB
ftr-320	1538	5	creative	creative	ADJ
ftr-320	1538	6	labeling	labeling	NOUN
ftr-320	1538	7	to	to	PART
ftr-320	1538	8	disguise	disguise	VERB
ftr-320	1538	9	the	the	DET
ftr-320	1538	10	true	true	ADJ
ftr-320	1538	11	nature	nature	NOUN
ftr-320	1538	12	of	of	ADP
ftr-320	1538	13	the	the	DET
ftr-320	1538	14	changes	change	NOUN
ftr-320	1538	15	they	they	PRON
ftr-320	1538	16	agree	agree	VERB
ftr-320	1538	17	to	to	PART
ftr-320	1538	18	make	make	VERB
ftr-320	1538	19	with	with	ADP
ftr-320	1538	20	regard	regard	NOUN
ftr-320	1538	21	to	to	ADP
ftr-320	1538	22	taxdeductible	taxdeductible	ADJ
ftr-320	1538	23	conservation	conservation	NOUN
ftr-320	1538	24	easements	easement	NOUN
ftr-320	1538	25	.	.	PUNCT
ftr-320	1539	1	244	244	NUM
ftr-320	1539	2	and	and	CCONJ
ftr-320	1539	3	simmons	simmon	NOUN
ftr-320	1539	4	and	and	CCONJ
ftr-320	1539	5	kaufman	kaufman	PROPN
ftr-320	1539	6	iii	iii	PROPN
ftr-320	1539	7	241	241	PROPN
ftr-320	1539	8	.	.	PUNCT
ftr-320	1540	1	see	see	VERB
ftr-320	1540	2	supra	supra	PROPN
ftr-320	1540	3	note	note	PROPN
ftr-320	1540	4	218	218	NUM
ftr-320	1540	5	and	and	CCONJ
ftr-320	1540	6	accompanying	accompany	VERB
ftr-320	1540	7	text	text	NOUN
ftr-320	1540	8	.	.	PUNCT
ftr-320	1541	1	242	242	NUM
ftr-320	1541	2	.	.	PUNCT
ftr-320	1542	1	see	see	VERB
ftr-320	1542	2	,	,	PUNCT
ftr-320	1542	3	e.g.	e.g.	ADV
ftr-320	1542	4	,	,	PUNCT
ftr-320	1542	5	1	1	NUM
ftr-320	1542	6	staff	staff	NOUN
ftr-320	1542	7	of	of	ADP
ftr-320	1542	8	s.	s.	PROPN
ftr-320	1542	9	comm	comm	PROPN
ftr-320	1542	10	.	.	PUNCT
ftr-320	1543	1	on	on	ADP
ftr-320	1543	2	finance	finance	NOUN
ftr-320	1543	3	,	,	PUNCT
ftr-320	1543	4	109th	109th	ADJ
ftr-320	1543	5	cong	cong	NOUN
ftr-320	1543	6	.	.	PUNCT
ftr-320	1543	7	,	,	PUNCT
ftr-320	1543	8	1st	1st	ADJ
ftr-320	1543	9	sess	sess	NOUN
ftr-320	1543	10	.	.	PUNCT
ftr-320	1543	11	,	,	PUNCT
ftr-320	1543	12	report	report	NOUN
ftr-320	1543	13	of	of	ADP
ftr-320	1543	14	staff	staff	NOUN
ftr-320	1543	15	investigation	investigation	NOUN
ftr-320	1543	16	of	of	ADP
ftr-320	1543	17	the	the	DET
ftr-320	1543	18	nature	nature	NOUN
ftr-320	1543	19	conservancy	conservancy	NOUN
ftr-320	1543	20	,	,	PUNCT
ftr-320	1543	21	exec	exec	NOUN
ftr-320	1543	22	.	.	PUNCT
ftr-320	1544	1	summary	summary	PROPN
ftr-320	1544	2	,	,	PUNCT
ftr-320	1544	3	at	at	ADP
ftr-320	1544	4	,	,	PUNCT
ftr-320	1544	5	9	9	NUM
ftr-320	1544	6	(	(	PUNCT
ftr-320	1544	7	comm	comm	NOUN
ftr-320	1544	8	.	.	PUNCT
ftr-320	1545	1	print	print	NOUN
ftr-320	1545	2	2005	2005	NUM
ftr-320	1545	3	)	)	PUNCT
ftr-320	1545	4	,	,	PUNCT
ftr-320	1545	5	http://finance.senate.gov/	http://finance.senate.gov/	NOUN
ftr-320	1546	1	[	[	X
ftr-320	1546	2	hereinafter	hereinafter	NOUN
ftr-320	1546	3	sfc	sfc	NOUN
ftr-320	1546	4	report	report	NOUN
ftr-320	1546	5	]	]	PUNCT
ftr-320	1546	6	(	(	PUNCT
ftr-320	1546	7	―modifications	―modification	NOUN
ftr-320	1546	8	to	to	ADP
ftr-320	1546	9	an	an	DET
ftr-320	1546	10	easement	easement	NOUN
ftr-320	1546	11	held	hold	VERB
ftr-320	1546	12	by	by	ADP
ftr-320	1546	13	a	a	DET
ftr-320	1546	14	conservation	conservation	NOUN
ftr-320	1546	15	organization	organization	NOUN
ftr-320	1546	16	may	may	AUX
ftr-320	1546	17	diminish	diminish	VERB
ftr-320	1546	18	or	or	CCONJ
ftr-320	1546	19	negate	negate	VERB
ftr-320	1546	20	the	the	DET
ftr-320	1546	21	intended	intend	VERB
ftr-320	1546	22	conservation	conservation	NOUN
ftr-320	1546	23	benefits	benefit	NOUN
ftr-320	1546	24	,	,	PUNCT
ftr-320	1546	25	and	and	CCONJ
ftr-320	1546	26	violate	violate	VERB
ftr-320	1546	27	the	the	DET
ftr-320	1546	28	present	present	ADJ
ftr-320	1546	29	law	law	NOUN
ftr-320	1546	30	requirements	requirement	NOUN
ftr-320	1546	31	that	that	SCONJ
ftr-320	1546	32	a	a	DET
ftr-320	1546	33	conservation	conservation	NOUN
ftr-320	1546	34	restriction	restriction	NOUN
ftr-320	1546	35	remain	remain	VERB
ftr-320	1546	36	in	in	ADP
ftr-320	1546	37	perpetuity.‖	perpetuity.‖	PROPN
ftr-320	1546	38	)	)	PUNCT
ftr-320	1546	39	;	;	PUNCT
ftr-320	1546	40	i	i	PROPN
ftr-320	1546	41	d.	d.	PROPN
ftr-320	1546	42	pt	pt	PROPN
ftr-320	1546	43	ii	ii	PROPN
ftr-320	1546	44	,	,	PUNCT
ftr-320	1546	45	at	at	ADP
ftr-320	1546	46	5	5	NUM
ftr-320	1546	47	(	(	PUNCT
ftr-320	1546	48	expressing	express	VERB
ftr-320	1546	49	concern	concern	NOUN
ftr-320	1546	50	about	about	ADP
ftr-320	1546	51	―trade	―trade	ADJ
ftr-320	1546	52	-	-	PUNCT
ftr-320	1546	53	off‖	off‖	ADJ
ftr-320	1546	54	amendments	amendment	NOUN
ftr-320	1546	55	,	,	PUNCT
ftr-320	1546	56	which	which	PRON
ftr-320	1546	57	both	both	CCONJ
ftr-320	1546	58	negatively	negatively	ADV
ftr-320	1546	59	impact	impact	NOUN
ftr-320	1546	60	and	and	CCONJ
ftr-320	1546	61	further	far	ADV
ftr-320	1546	62	the	the	DET
ftr-320	1546	63	conservation	conservation	NOUN
ftr-320	1546	64	purpose	purpose	NOUN
ftr-320	1546	65	of	of	ADP
ftr-320	1546	66	an	an	DET
ftr-320	1546	67	easement	easement	NOUN
ftr-320	1546	68	but	but	CCONJ
ftr-320	1546	69	on	on	ADP
ftr-320	1546	70	balance	balance	NOUN
ftr-320	1546	71	are	be	AUX
ftr-320	1546	72	arguably	arguably	ADV
ftr-320	1546	73	either	either	CCONJ
ftr-320	1546	74	neutral	neutral	ADJ
ftr-320	1546	75	with	with	ADP
ftr-320	1546	76	respect	respect	NOUN
ftr-320	1546	77	to	to	ADP
ftr-320	1546	78	or	or	CCONJ
ftr-320	1546	79	enhance	enhance	VERB
ftr-320	1546	80	such	such	ADJ
ftr-320	1546	81	purpose	purpose	NOUN
ftr-320	1546	82	,	,	PUNCT
ftr-320	1546	83	because	because	SCONJ
ftr-320	1546	84	of	of	ADP
ftr-320	1546	85	the	the	DET
ftr-320	1546	86	difficulty	difficulty	NOUN
ftr-320	1546	87	associated	associate	VERB
ftr-320	1546	88	with	with	ADP
ftr-320	1546	89	weighing	weigh	VERB
ftr-320	1546	90	increases	increase	NOUN
ftr-320	1546	91	and	and	CCONJ
ftr-320	1546	92	decreases	decrease	NOUN
ftr-320	1546	93	in	in	ADP
ftr-320	1546	94	conservation	conservation	NOUN
ftr-320	1546	95	benefits	benefit	NOUN
ftr-320	1546	96	as	as	ADV
ftr-320	1546	97	well	well	ADV
ftr-320	1546	98	as	as	ADP
ftr-320	1546	99	private	private	ADJ
ftr-320	1546	100	benefit	benefit	NOUN
ftr-320	1546	101	concerns	concern	NOUN
ftr-320	1546	102	)	)	PUNCT
ftr-320	1546	103	.	.	PUNCT
ftr-320	1547	1	see	see	VERB
ftr-320	1547	2	also	also	ADV
ftr-320	1547	3	mclaughlin	mclaughlin	PROPN
ftr-320	1547	4	,	,	PUNCT
ftr-320	1547	5	national	national	ADJ
ftr-320	1547	6	perpetuity	perpetuity	NOUN
ftr-320	1547	7	standards	standard	NOUN
ftr-320	1547	8	,	,	PUNCT
ftr-320	1547	9	part	part	NOUN
ftr-320	1547	10	2	2	NUM
ftr-320	1547	11	,	,	PUNCT
ftr-320	1547	12	supra	supra	ADJ
ftr-320	1547	13	note	note	NOUN
ftr-320	1547	14	5	5	NUM
ftr-320	1547	15	,	,	PUNCT
ftr-320	1547	16	at	at	ADP
ftr-320	1547	17	pt	pt	X
ftr-320	1547	18	.	.	PUNCT
ftr-320	1547	19	iii.b	iii.b	X
ftr-320	1547	20	.	.	PUNCT
ftr-320	1548	1	(	(	PUNCT
ftr-320	1548	2	discussing	discuss	VERB
ftr-320	1548	3	cases	case	NOUN
ftr-320	1548	4	involving	involve	VERB
ftr-320	1548	5	holders	holder	NOUN
ftr-320	1548	6	‘	'	PUNCT
ftr-320	1548	7	improper	improper	ADJ
ftr-320	1548	8	amendment	amendment	NOUN
ftr-320	1548	9	of	of	ADP
ftr-320	1548	10	conservation	conservation	NOUN
ftr-320	1548	11	easements	easement	NOUN
ftr-320	1548	12	)	)	PUNCT
ftr-320	1548	13	.	.	PUNCT
ftr-320	1549	1	243	243	NUM
ftr-320	1549	2	.	.	PUNCT
ftr-320	1550	1	see	see	VERB
ftr-320	1550	2	,	,	PUNCT
ftr-320	1550	3	e.g.	e.g.	ADV
ftr-320	1550	4	,	,	PUNCT
ftr-320	1550	5	sfc	sfc	NOUN
ftr-320	1550	6	report	report	NOUN
ftr-320	1550	7	,	,	PUNCT
ftr-320	1550	8	supra	supra	PROPN
ftr-320	1550	9	note	note	PROPN
ftr-320	1550	10	242	242	NUM
ftr-320	1550	11	,	,	PUNCT
ftr-320	1550	12	pt	pt	PROPN
ftr-320	1550	13	.	.	PROPN
ftr-320	1550	14	ii	ii	PROPN
ftr-320	1550	15	,	,	PUNCT
ftr-320	1550	16	at	at	ADP
ftr-320	1550	17	5	5	NUM
ftr-320	1550	18	(	(	PUNCT
ftr-320	1550	19	―the	―the	DET
ftr-320	1550	20	private	private	ADJ
ftr-320	1550	21	benefit	benefit	NOUN
ftr-320	1550	22	prohibition	prohibition	NOUN
ftr-320	1550	23	aspect	aspect	NOUN
ftr-320	1550	24	of	of	ADP
ftr-320	1550	25	the	the	DET
ftr-320	1550	26	[	[	X
ftr-320	1550	27	amendment	amendment	NOUN
ftr-320	1550	28	]	]	PUNCT
ftr-320	1550	29	procedure	procedure	NOUN
ftr-320	1550	30	can	can	AUX
ftr-320	1550	31	be	be	AUX
ftr-320	1550	32	a	a	DET
ftr-320	1550	33	subjective	subjective	ADJ
ftr-320	1550	34	inquiry	inquiry	NOUN
ftr-320	1550	35	,	,	PUNCT
ftr-320	1550	36	with	with	ADP
ftr-320	1550	37	no	no	DET
ftr-320	1550	38	bright	bright	ADJ
ftr-320	1550	39	lines	line	NOUN
ftr-320	1550	40	available	available	ADJ
ftr-320	1550	41	to	to	PART
ftr-320	1550	42	make	make	VERB
ftr-320	1550	43	the	the	DET
ftr-320	1550	44	determination‖	determination‖	NOUN
ftr-320	1550	45	)	)	PUNCT
ftr-320	1550	46	.	.	PUNCT
ftr-320	1551	1	the	the	DET
ftr-320	1551	2	amendment	amendment	NOUN
ftr-320	1551	3	of	of	ADP
ftr-320	1551	4	a	a	DET
ftr-320	1551	5	conservation	conservation	NOUN
ftr-320	1551	6	easement	easement	NOUN
ftr-320	1551	7	may	may	AUX
ftr-320	1551	8	increase	increase	VERB
ftr-320	1551	9	the	the	DET
ftr-320	1551	10	fair	fair	ADJ
ftr-320	1551	11	market	market	NOUN
ftr-320	1551	12	value	value	NOUN
ftr-320	1551	13	of	of	ADP
ftr-320	1551	14	the	the	DET
ftr-320	1551	15	encumbered	encumbered	ADJ
ftr-320	1551	16	property	property	NOUN
ftr-320	1551	17	and	and	CCONJ
ftr-320	1551	18	thereby	thereby	ADV
ftr-320	1551	19	confer	confer	VERB
ftr-320	1551	20	an	an	DET
ftr-320	1551	21	impermissible	impermissible	ADJ
ftr-320	1551	22	private	private	ADJ
ftr-320	1551	23	benefit	benefit	NOUN
ftr-320	1551	24	on	on	ADP
ftr-320	1551	25	the	the	DET
ftr-320	1551	26	property	property	NOUN
ftr-320	1551	27	owner	owner	NOUN
ftr-320	1551	28	.	.	PUNCT
ftr-320	1552	1	for	for	ADP
ftr-320	1552	2	example	example	NOUN
ftr-320	1552	3	,	,	PUNCT
ftr-320	1552	4	some	some	DET
ftr-320	1552	5	organizations	organization	NOUN
ftr-320	1552	6	reportedly	reportedly	ADV
ftr-320	1552	7	have	have	AUX
ftr-320	1552	8	been	be	AUX
ftr-320	1552	9	amending	amend	VERB
ftr-320	1552	10	older	old	ADJ
ftr-320	1552	11	conservation	conservation	NOUN
ftr-320	1552	12	easements	easement	NOUN
ftr-320	1552	13	to	to	PART
ftr-320	1552	14	update	update	VERB
ftr-320	1552	15	the	the	DET
ftr-320	1552	16	language	language	NOUN
ftr-320	1552	17	and	and	CCONJ
ftr-320	1552	18	otherwise	otherwise	ADV
ftr-320	1552	19	―modernize‖	―modernize‖	X
ftr-320	1552	20	the	the	DET
ftr-320	1552	21	easements	easement	NOUN
ftr-320	1552	22	.	.	PUNCT
ftr-320	1553	1	in	in	ADP
ftr-320	1553	2	some	some	DET
ftr-320	1553	3	cases	case	NOUN
ftr-320	1553	4	,	,	PUNCT
ftr-320	1553	5	conservation	conservation	NOUN
ftr-320	1553	6	easements	easement	NOUN
ftr-320	1553	7	that	that	PRON
ftr-320	1553	8	prohibited	prohibit	VERB
ftr-320	1553	9	all	all	DET
ftr-320	1553	10	commercial	commercial	ADJ
ftr-320	1553	11	uses	use	NOUN
ftr-320	1553	12	(	(	PUNCT
ftr-320	1553	13	and	and	CCONJ
ftr-320	1553	14	for	for	ADP
ftr-320	1553	15	which	which	PRON
ftr-320	1553	16	tax	tax	NOUN
ftr-320	1553	17	benefits	benefit	NOUN
ftr-320	1553	18	were	be	AUX
ftr-320	1553	19	granted	grant	VERB
ftr-320	1553	20	based	base	VERB
ftr-320	1553	21	,	,	PUNCT
ftr-320	1553	22	in	in	ADP
ftr-320	1553	23	part	part	NOUN
ftr-320	1553	24	,	,	PUNCT
ftr-320	1553	25	on	on	ADP
ftr-320	1553	26	that	that	DET
ftr-320	1553	27	prohibition	prohibition	NOUN
ftr-320	1553	28	)	)	PUNCT
ftr-320	1553	29	have	have	AUX
ftr-320	1553	30	been	be	AUX
ftr-320	1553	31	amended	amend	VERB
ftr-320	1553	32	to	to	PART
ftr-320	1553	33	permit	permit	VERB
ftr-320	1553	34	commercial	commercial	ADJ
ftr-320	1553	35	uses	use	NOUN
ftr-320	1553	36	that	that	PRON
ftr-320	1553	37	are	be	AUX
ftr-320	1553	38	consistent	consistent	ADJ
ftr-320	1553	39	with	with	ADP
ftr-320	1553	40	the	the	DET
ftr-320	1553	41	purpose	purpose	NOUN
ftr-320	1553	42	of	of	ADP
ftr-320	1553	43	the	the	DET
ftr-320	1553	44	easement	easement	NOUN
ftr-320	1553	45	.	.	PUNCT
ftr-320	1554	1	in	in	ADP
ftr-320	1554	2	such	such	ADJ
ftr-320	1554	3	cases	case	NOUN
ftr-320	1554	4	,	,	PUNCT
ftr-320	1554	5	the	the	DET
ftr-320	1554	6	amendments	amendment	NOUN
ftr-320	1554	7	may	may	AUX
ftr-320	1554	8	have	have	AUX
ftr-320	1554	9	significantly	significantly	ADV
ftr-320	1554	10	increased	increase	VERB
ftr-320	1554	11	the	the	DET
ftr-320	1554	12	fair	fair	ADJ
ftr-320	1554	13	market	market	NOUN
ftr-320	1554	14	value	value	NOUN
ftr-320	1554	15	of	of	ADP
ftr-320	1554	16	the	the	DET
ftr-320	1554	17	subject	subject	NOUN
ftr-320	1554	18	properties	property	NOUN
ftr-320	1554	19	and	and	CCONJ
ftr-320	1554	20	,	,	PUNCT
ftr-320	1554	21	absent	absent	ADJ
ftr-320	1554	22	compensation	compensation	NOUN
ftr-320	1554	23	to	to	ADP
ftr-320	1554	24	the	the	DET
ftr-320	1554	25	holder	holder	NOUN
ftr-320	1554	26	on	on	ADP
ftr-320	1554	27	behalf	behalf	NOUN
ftr-320	1554	28	of	of	ADP
ftr-320	1554	29	the	the	DET
ftr-320	1554	30	public	public	NOUN
ftr-320	1554	31	,	,	PUNCT
ftr-320	1554	32	conferred	confer	VERB
ftr-320	1554	33	an	an	DET
ftr-320	1554	34	impermissible	impermissible	ADJ
ftr-320	1554	35	private	private	ADJ
ftr-320	1554	36	benefit	benefit	NOUN
ftr-320	1554	37	on	on	ADP
ftr-320	1554	38	the	the	DET
ftr-320	1554	39	property	property	NOUN
ftr-320	1554	40	owners	owner	NOUN
ftr-320	1554	41	.	.	PUNCT
ftr-320	1555	1	244	244	NUM
ftr-320	1555	2	.	.	PUNCT
ftr-320	1556	1	see	see	VERB
ftr-320	1556	2	,	,	PUNCT
ftr-320	1556	3	e.g.	e.g.	ADV
ftr-320	1556	4	,	,	PUNCT
ftr-320	1556	5	mclaughlin	mclaughlin	PROPN
ftr-320	1556	6	,	,	PUNCT
ftr-320	1556	7	national	national	ADJ
ftr-320	1556	8	perpetuity	perpetuity	NOUN
ftr-320	1556	9	standards	standard	NOUN
ftr-320	1556	10	,	,	PUNCT
ftr-320	1556	11	part	part	NOUN
ftr-320	1556	12	1	1	NUM
ftr-320	1556	13	,	,	PUNCT
ftr-320	1556	14	supra	supra	PROPN
ftr-320	1556	15	note	note	NOUN
ftr-320	1556	16	16	16	NUM
ftr-320	1556	17	,	,	PUNCT
ftr-320	1556	18	at	at	ADP
ftr-320	1556	19	520–23	520–23	PROPN
ftr-320	1556	20	(	(	PUNCT
ftr-320	1556	21	describing	describe	VERB
ftr-320	1556	22	bjork	bjork	NOUN
ftr-320	1556	23	,	,	PUNCT
ftr-320	1556	24	886	886	NUM
ftr-320	1556	25	n.e.2d	n.e.2d	NUM
ftr-320	1556	26	563	563	NUM
ftr-320	1556	27	,	,	PUNCT
ftr-320	1556	28	appeal	appeal	NOUN
ftr-320	1556	29	denied	deny	VERB
ftr-320	1556	30	,	,	PUNCT
ftr-320	1556	31	897	897	NUM
ftr-320	1556	32	n.e.2d	n.e.2d	NOUN
ftr-320	1556	33	249	249	NUM
ftr-320	1556	34	,	,	PUNCT
ftr-320	1556	35	in	in	ADP
ftr-320	1556	36	which	which	PRON
ftr-320	1556	37	a	a	DET
ftr-320	1556	38	land	land	NOUN
ftr-320	1556	39	trust	trust	NOUN
ftr-320	1556	40	characterized	characterize	VERB
ftr-320	1556	41	the	the	DET
ftr-320	1556	42	partial	partial	ADJ
ftr-320	1556	43	extinguishment	extinguishment	NOUN
ftr-320	1556	44	of	of	ADP
ftr-320	1556	45	a	a	DET
ftr-320	1556	46	conservation	conservation	NOUN
ftr-320	1556	47	easement	easement	NOUN
ftr-320	1556	48	in	in	ADP
ftr-320	1556	49	exchange	exchange	NOUN
ftr-320	1556	50	for	for	ADP
ftr-320	1556	51	the	the	DET
ftr-320	1556	52	protection	protection	NOUN
ftr-320	1556	53	of	of	ADP
ftr-320	1556	54	other	other	ADJ
ftr-320	1556	55	land	land	NOUN
ftr-320	1556	56	—	—	PUNCT
ftr-320	1556	57	a	a	DET
ftr-320	1556	58	partial	partial	ADJ
ftr-320	1556	59	swap	swap	NOUN
ftr-320	1556	60	—	—	PUNCT
ftr-320	1556	61	as	as	ADP
ftr-320	1556	62	an	an	DET
ftr-320	1556	63	―amendment‖	―amendment‖	NOUN
ftr-320	1556	64	)	)	PUNCT
ftr-320	1556	65	;	;	PUNCT
ftr-320	1556	66	land	land	NOUN
ftr-320	1556	67	trust	trust	NOUN
ftr-320	1556	68	accreditation	accreditation	NOUN
ftr-320	1556	69	commission	commission	NOUN
ftr-320	1556	70	,	,	PUNCT
ftr-320	1556	71	accreditation	accreditation	NOUN
ftr-320	1556	72	294	294	NUM
ftr-320	1556	73	florida	florida	PROPN
ftr-320	1556	74	tax	tax	NOUN
ftr-320	1556	75	review	review	NOUN
ftr-320	1557	1	[	[	X
ftr-320	1557	2	vol	vol	NOUN
ftr-320	1557	3	.	.	PUNCT
ftr-320	1558	1	13:5	13:5	NUM
ftr-320	1558	2	mistakenly	mistakenly	ADV
ftr-320	1558	3	suggest	suggest	VERB
ftr-320	1558	4	that	that	SCONJ
ftr-320	1558	5	holders	holder	NOUN
ftr-320	1558	6	can	can	AUX
ftr-320	1558	7	be	be	AUX
ftr-320	1558	8	granted	grant	VERB
ftr-320	1558	9	unlimited	unlimited	ADJ
ftr-320	1558	10	rights	right	NOUN
ftr-320	1558	11	to	to	PART
ftr-320	1558	12	consent	consent	VERB
ftr-320	1558	13	to	to	ADP
ftr-320	1558	14	changes	change	NOUN
ftr-320	1558	15	,	,	PUNCT
ftr-320	1558	16	at	at	ADP
ftr-320	1558	17	least	least	ADJ
ftr-320	1558	18	in	in	ADP
ftr-320	1558	19	the	the	DET
ftr-320	1558	20	façade	façade	NOUN
ftr-320	1558	21	easement	easement	ADJ
ftr-320	1558	22	context	context	NOUN
ftr-320	1558	23	.	.	PUNCT
ftr-320	1559	1	accordingly	accordingly	ADV
ftr-320	1559	2	,	,	PUNCT
ftr-320	1559	3	rules	rule	NOUN
ftr-320	1559	4	must	must	AUX
ftr-320	1559	5	be	be	AUX
ftr-320	1559	6	developed	develop	VERB
ftr-320	1559	7	to	to	PART
ftr-320	1559	8	govern	govern	VERB
ftr-320	1559	9	amendments	amendment	NOUN
ftr-320	1559	10	and	and	CCONJ
ftr-320	1559	11	ensure	ensure	VERB
ftr-320	1559	12	that	that	SCONJ
ftr-320	1559	13	the	the	DET
ftr-320	1559	14	federal	federal	ADJ
ftr-320	1559	15	interest	interest	NOUN
ftr-320	1559	16	and	and	CCONJ
ftr-320	1559	17	investment	investment	NOUN
ftr-320	1559	18	in	in	ADP
ftr-320	1559	19	tax	tax	NOUN
ftr-320	1559	20	-	-	PUNCT
ftr-320	1559	21	deductible	deductible	ADJ
ftr-320	1559	22	conservation	conservation	NOUN
ftr-320	1559	23	easements	easement	NOUN
ftr-320	1559	24	and	and	CCONJ
ftr-320	1559	25	the	the	DET
ftr-320	1559	26	conservation	conservation	NOUN
ftr-320	1559	27	values	value	NOUN
ftr-320	1559	28	they	they	PRON
ftr-320	1559	29	are	be	AUX
ftr-320	1559	30	intended	intend	VERB
ftr-320	1559	31	to	to	PART
ftr-320	1559	32	preserve	preserve	VERB
ftr-320	1559	33	in	in	ADP
ftr-320	1559	34	perpetuity	perpetuity	NOUN
ftr-320	1559	35	are	be	AUX
ftr-320	1559	36	appropriately	appropriately	ADV
ftr-320	1559	37	protected	protect	VERB
ftr-320	1559	38	.	.	PUNCT
ftr-320	1560	1	just	just	ADV
ftr-320	1560	2	what	what	PRON
ftr-320	1560	3	those	those	DET
ftr-320	1560	4	rules	rule	NOUN
ftr-320	1560	5	should	should	AUX
ftr-320	1560	6	be	be	AUX
ftr-320	1560	7	is	be	AUX
ftr-320	1560	8	beyond	beyond	ADP
ftr-320	1560	9	the	the	DET
ftr-320	1560	10	scope	scope	NOUN
ftr-320	1560	11	of	of	ADP
ftr-320	1560	12	this	this	DET
ftr-320	1560	13	article	article	NOUN
ftr-320	1560	14	,	,	PUNCT
ftr-320	1560	15	but	but	CCONJ
ftr-320	1560	16	for	for	ADP
ftr-320	1560	17	the	the	DET
ftr-320	1560	18	same	same	ADJ
ftr-320	1560	19	fourfold	fourfold	ADJ
ftr-320	1560	20	policy	policy	NOUN
ftr-320	1560	21	reasons	reason	NOUN
ftr-320	1560	22	discussed	discuss	VERB
ftr-320	1560	23	in	in	ADP
ftr-320	1560	24	part	part	NOUN
ftr-320	1560	25	ii	ii	NOUN
ftr-320	1560	26	with	with	ADP
ftr-320	1560	27	regard	regard	NOUN
ftr-320	1560	28	to	to	ADP
ftr-320	1560	29	extinguishment	extinguishment	NOUN
ftr-320	1560	30	—	—	PUNCT
ftr-320	1560	31	consistent	consistent	ADJ
ftr-320	1560	32	protection	protection	NOUN
ftr-320	1560	33	of	of	ADP
ftr-320	1560	34	the	the	DET
ftr-320	1560	35	federal	federal	ADJ
ftr-320	1560	36	investment	investment	NOUN
ftr-320	1560	37	,	,	PUNCT
ftr-320	1560	38	efficiency	efficiency	NOUN
ftr-320	1560	39	,	,	PUNCT
ftr-320	1560	40	equity	equity	NOUN
ftr-320	1560	41	,	,	PUNCT
ftr-320	1560	42	and	and	CCONJ
ftr-320	1560	43	effectiveness	effectiveness	NOUN
ftr-320	1560	44	—	—	PUNCT
ftr-320	1560	45	the	the	DET
ftr-320	1560	46	amendment	amendment	NOUN
ftr-320	1560	47	of	of	ADP
ftr-320	1560	48	tax	tax	NOUN
ftr-320	1560	49	-	-	PUNCT
ftr-320	1560	50	deductible	deductible	ADJ
ftr-320	1560	51	conservation	conservation	NOUN
ftr-320	1560	52	easements	easement	NOUN
ftr-320	1560	53	should	should	AUX
ftr-320	1560	54	be	be	AUX
ftr-320	1560	55	subject	subject	ADJ
ftr-320	1560	56	to	to	ADP
ftr-320	1560	57	overarching	overarching	ADJ
ftr-320	1560	58	uniform	uniform	ADJ
ftr-320	1560	59	federal	federal	ADJ
ftr-320	1560	60	rules	rule	NOUN
ftr-320	1560	61	that	that	PRON
ftr-320	1560	62	apply	apply	VERB
ftr-320	1560	63	in	in	ADP
ftr-320	1560	64	addition	addition	NOUN
ftr-320	1560	65	to	to	ADP
ftr-320	1560	66	any	any	DET
ftr-320	1560	67	conditions	condition	NOUN
ftr-320	1560	68	or	or	CCONJ
ftr-320	1560	69	limitations	limitation	NOUN
ftr-320	1560	70	that	that	PRON
ftr-320	1560	71	may	may	AUX
ftr-320	1560	72	be	be	AUX
ftr-320	1560	73	imposed	impose	VERB
ftr-320	1560	74	on	on	ADP
ftr-320	1560	75	amendments	amendment	NOUN
ftr-320	1560	76	by	by	ADP
ftr-320	1560	77	the	the	DET
ftr-320	1560	78	applicable	applicable	ADJ
ftr-320	1560	79	state	state	NOUN
ftr-320	1560	80	enabling	enable	VERB
ftr-320	1560	81	statute	statute	NOUN
ftr-320	1560	82	or	or	CCONJ
ftr-320	1560	83	voluntarily	voluntarily	ADV
ftr-320	1560	84	adopted	adopt	VERB
ftr-320	1560	85	by	by	ADP
ftr-320	1560	86	holders	holder	NOUN
ftr-320	1560	87	.	.	PUNCT
ftr-320	1561	1	because	because	SCONJ
ftr-320	1561	2	the	the	DET
ftr-320	1561	3	issue	issue	NOUN
ftr-320	1561	4	of	of	ADP
ftr-320	1561	5	amendments	amendment	NOUN
ftr-320	1561	6	is	be	AUX
ftr-320	1561	7	complex	complex	ADJ
ftr-320	1561	8	,	,	PUNCT
ftr-320	1561	9	congress	congress	PROPN
ftr-320	1561	10	should	should	AUX
ftr-320	1561	11	consider	consider	VERB
ftr-320	1561	12	requesting	request	VERB
ftr-320	1561	13	that	that	SCONJ
ftr-320	1561	14	the	the	DET
ftr-320	1561	15	treasury	treasury	PROPN
ftr-320	1561	16	department	department	PROPN
ftr-320	1561	17	,	,	PUNCT
ftr-320	1561	18	the	the	DET
ftr-320	1561	19	irs	irs	PROPN
ftr-320	1561	20	,	,	PUNCT
ftr-320	1561	21	or	or	CCONJ
ftr-320	1561	22	one	one	NUM
ftr-320	1561	23	of	of	ADP
ftr-320	1561	24	the	the	DET
ftr-320	1561	25	taxwriting	taxwrite	VERB
ftr-320	1561	26	committees	committee	NOUN
ftr-320	1561	27	study	study	VERB
ftr-320	1561	28	the	the	DET
ftr-320	1561	29	issue	issue	NOUN
ftr-320	1561	30	with	with	ADP
ftr-320	1561	31	the	the	DET
ftr-320	1561	32	goal	goal	NOUN
ftr-320	1561	33	of	of	ADP
ftr-320	1561	34	recommending	recommend	VERB
ftr-320	1561	35	uniform	uniform	ADJ
ftr-320	1561	36	federal	federal	ADJ
ftr-320	1561	37	rules	rule	NOUN
ftr-320	1561	38	.	.	PUNCT
ftr-320	1562	1	245	245	NUM
ftr-320	1562	2	the	the	DET
ftr-320	1562	3	request	request	NOUN
ftr-320	1562	4	could	could	AUX
ftr-320	1562	5	,	,	PUNCT
ftr-320	1562	6	for	for	ADP
ftr-320	1562	7	example	example	NOUN
ftr-320	1562	8	,	,	PUNCT
ftr-320	1562	9	be	be	AUX
ftr-320	1562	10	made	make	VERB
ftr-320	1562	11	in	in	ADP
ftr-320	1562	12	conjunction	conjunction	NOUN
ftr-320	1562	13	with	with	ADP
ftr-320	1562	14	extending	extend	VERB
ftr-320	1562	15	the	the	DET
ftr-320	1562	16	enhanced	enhanced	ADJ
ftr-320	1562	17	tax	tax	NOUN
ftr-320	1562	18	incentives	incentive	NOUN
ftr-320	1562	19	available	available	ADJ
ftr-320	1562	20	with	with	ADP
ftr-320	1562	21	regard	regard	NOUN
ftr-320	1562	22	to	to	ADP
ftr-320	1562	23	conservation	conservation	NOUN
ftr-320	1562	24	easement	easement	ADJ
ftr-320	1562	25	donations	donation	NOUN
ftr-320	1562	26	.	.	PUNCT
ftr-320	1563	1	a	a	DET
ftr-320	1563	2	good	good	ADJ
ftr-320	1563	3	starting	starting	NOUN
ftr-320	1563	4	point	point	NOUN
ftr-320	1563	5	for	for	ADP
ftr-320	1563	6	such	such	DET
ftr-320	1563	7	a	a	DET
ftr-320	1563	8	study	study	NOUN
ftr-320	1563	9	would	would	AUX
ftr-320	1563	10	be	be	AUX
ftr-320	1563	11	the	the	DET
ftr-320	1563	12	information	information	NOUN
ftr-320	1563	13	the	the	DET
ftr-320	1563	14	irs	irs	PROPN
ftr-320	1563	15	has	have	AUX
ftr-320	1563	16	gathered	gather	VERB
ftr-320	1563	17	thus	thus	ADV
ftr-320	1563	18	far	far	ADV
ftr-320	1563	19	from	from	ADP
ftr-320	1563	20	the	the	DET
ftr-320	1563	21	annual	annual	ADJ
ftr-320	1563	22	form	form	NOUN
ftr-320	1563	23	990	990	NUM
ftr-320	1563	24	filings	filing	NOUN
ftr-320	1563	25	of	of	ADP
ftr-320	1563	26	nonprofit	nonprofit	ADJ
ftr-320	1563	27	organizations	organization	NOUN
ftr-320	1563	28	.	.	PUNCT
ftr-320	1564	1	since	since	SCONJ
ftr-320	1564	2	2006	2006	NUM
ftr-320	1564	3	,	,	PUNCT
ftr-320	1564	4	nonprofit	nonprofit	ADJ
ftr-320	1564	5	organizations	organization	NOUN
ftr-320	1564	6	holding	hold	VERB
ftr-320	1564	7	conservation	conservation	NOUN
ftr-320	1564	8	easements	easement	NOUN
ftr-320	1564	9	have	have	AUX
ftr-320	1564	10	been	be	AUX
ftr-320	1564	11	required	require	VERB
ftr-320	1564	12	to	to	PART
ftr-320	1564	13	report	report	VERB
ftr-320	1564	14	the	the	DET
ftr-320	1564	15	number	number	NOUN
ftr-320	1564	16	of	of	ADP
ftr-320	1564	17	conservation	conservation	NOUN
ftr-320	1564	18	easements	easement	NOUN
ftr-320	1564	19	they	they	PRON
ftr-320	1564	20	modified	modify	VERB
ftr-320	1564	21	,	,	PUNCT
ftr-320	1564	22	transferred	transfer	VERB
ftr-320	1564	23	,	,	PUNCT
ftr-320	1564	24	released	release	VERB
ftr-320	1564	25	,	,	PUNCT
ftr-320	1564	26	or	or	CCONJ
ftr-320	1564	27	extinguished	extinguish	VERB
ftr-320	1564	28	,	,	PUNCT
ftr-320	1564	29	in	in	ADP
ftr-320	1564	30	whole	whole	ADJ
ftr-320	1564	31	or	or	CCONJ
ftr-320	1564	32	in	in	ADP
ftr-320	1564	33	part	part	NOUN
ftr-320	1564	34	,	,	PUNCT
ftr-320	1564	35	during	during	ADP
ftr-320	1564	36	the	the	DET
ftr-320	1564	37	tax	tax	NOUN
ftr-320	1564	38	year	year	NOUN
ftr-320	1564	39	and	and	CCONJ
ftr-320	1564	40	to	to	PART
ftr-320	1564	41	explain	explain	VERB
ftr-320	1564	42	the	the	DET
ftr-320	1564	43	changes	change	NOUN
ftr-320	1564	44	.	.	PUNCT
ftr-320	1565	1	246	246	NUM
ftr-320	1565	2	other	other	ADJ
ftr-320	1565	3	sources	source	NOUN
ftr-320	1565	4	of	of	ADP
ftr-320	1565	5	information	information	NOUN
ftr-320	1565	6	include	include	VERB
ftr-320	1565	7	the	the	DET
ftr-320	1565	8	senate	senate	PROPN
ftr-320	1565	9	finance	finance	PROPN
ftr-320	1565	10	committee‘s	committee‘s	PROPN
ftr-320	1565	11	report	report	NOUN
ftr-320	1565	12	requirements	requirement	NOUN
ftr-320	1565	13	manual	manual	NOUN
ftr-320	1565	14	:	:	PUNCT
ftr-320	1565	15	a	a	DET
ftr-320	1565	16	land	land	NOUN
ftr-320	1565	17	trust‘s	trust‘s	NOUN
ftr-320	1565	18	guide	guide	NOUN
ftr-320	1565	19	to	to	ADP
ftr-320	1565	20	understanding	understand	VERB
ftr-320	1565	21	key	key	ADJ
ftr-320	1565	22	elements	element	NOUN
ftr-320	1565	23	of	of	ADP
ftr-320	1565	24	accreditation	accreditation	NOUN
ftr-320	1565	25	,	,	PUNCT
ftr-320	1565	26	69	69	NUM
ftr-320	1565	27	(	(	PUNCT
ftr-320	1565	28	may	may	PROPN
ftr-320	1565	29	2012	2012	NUM
ftr-320	1565	30	)	)	PUNCT
ftr-320	1565	31	,	,	PUNCT
ftr-320	1565	32	http://www.landtrustaccreditation	http://www.landtrustaccreditation	NOUN
ftr-320	1565	33	.	.	PUNCT
ftr-320	1566	1	org	org	ADJ
ftr-320	1566	2	/	/	SYM
ftr-320	1566	3	storage	storage	NOUN
ftr-320	1566	4	/	/	SYM
ftr-320	1566	5	downloads	download	NOUN
ftr-320	1566	6	/	/	SYM
ftr-320	1566	7	requirementsmanual.pdf	requirementsmanual.pdf	NOUN
ftr-320	1566	8	(	(	PUNCT
ftr-320	1566	9	explaining	explain	VERB
ftr-320	1566	10	that	that	SCONJ
ftr-320	1566	11	some	some	DET
ftr-320	1566	12	organi	organi	PROPN
ftr-320	1566	13	zations	zation	NOUN
ftr-320	1566	14	have	have	AUX
ftr-320	1566	15	been	be	AUX
ftr-320	1566	16	characterizing	characterize	VERB
ftr-320	1566	17	partial	partial	ADJ
ftr-320	1566	18	and	and	CCONJ
ftr-320	1566	19	full	full	ADJ
ftr-320	1566	20	swaps	swap	NOUN
ftr-320	1566	21	,	,	PUNCT
ftr-320	1566	22	which	which	PRON
ftr-320	1566	23	involve	involve	VERB
ftr-320	1566	24	the	the	DET
ftr-320	1566	25	extinguishment	extinguishment	NOUN
ftr-320	1566	26	in	in	ADP
ftr-320	1566	27	whole	whole	NOUN
ftr-320	1566	28	or	or	CCONJ
ftr-320	1566	29	in	in	ADP
ftr-320	1566	30	part	part	NOUN
ftr-320	1566	31	of	of	ADP
ftr-320	1566	32	the	the	DET
ftr-320	1566	33	original	original	ADJ
ftr-320	1566	34	easement	easement	NOUN
ftr-320	1566	35	,	,	PUNCT
ftr-320	1566	36	as	as	ADP
ftr-320	1566	37	―amendments‖	―amendments‖	NOUN
ftr-320	1566	38	)	)	PUNCT
ftr-320	1566	39	.	.	PUNCT
ftr-320	1567	1	recent	recent	ADJ
ftr-320	1567	2	revisions	revision	NOUN
ftr-320	1567	3	to	to	ADP
ftr-320	1567	4	the	the	DET
ftr-320	1567	5	instructions	instruction	NOUN
ftr-320	1567	6	for	for	ADP
ftr-320	1567	7	schedule	schedule	NOUN
ftr-320	1567	8	d	d	PROPN
ftr-320	1567	9	to	to	ADP
ftr-320	1567	10	the	the	DET
ftr-320	1567	11	form	form	NOUN
ftr-320	1567	12	990	990	NUM
ftr-320	1567	13	are	be	AUX
ftr-320	1567	14	intended	intend	VERB
ftr-320	1567	15	to	to	PART
ftr-320	1567	16	prevent	prevent	VERB
ftr-320	1567	17	holders	holder	NOUN
ftr-320	1567	18	from	from	ADP
ftr-320	1567	19	disguising	disguise	VERB
ftr-320	1567	20	the	the	DET
ftr-320	1567	21	true	true	ADJ
ftr-320	1567	22	nature	nature	NOUN
ftr-320	1567	23	of	of	ADP
ftr-320	1567	24	changes	change	NOUN
ftr-320	1567	25	made	make	VERB
ftr-320	1567	26	to	to	ADP
ftr-320	1567	27	tax	tax	NOUN
ftr-320	1567	28	-	-	PUNCT
ftr-320	1567	29	deductible	deductible	ADJ
ftr-320	1567	30	conservation	conservation	NOUN
ftr-320	1567	31	easements	easement	NOUN
ftr-320	1567	32	;	;	PUNCT
ftr-320	1567	33	see	see	VERB
ftr-320	1567	34	i.r.s	i.r.s	NOUN
ftr-320	1567	35	.	.	PUNCT
ftr-320	1568	1	2011	2011	NUM
ftr-320	1568	2	instructions	instruction	NOUN
ftr-320	1568	3	for	for	ADP
ftr-320	1568	4	schedule	schedule	NOUN
ftr-320	1568	5	d	d	PROPN
ftr-320	1568	6	(	(	PUNCT
ftr-320	1568	7	form	form	NOUN
ftr-320	1568	8	990	990	NUM
ftr-320	1568	9	)	)	PUNCT
ftr-320	1568	10	2	2	NUM
ftr-320	1568	11	,	,	PUNCT
ftr-320	1568	12	http://www.irs.gov/pub/irs-pdf/i990sd.pdf	http://www.irs.gov/pub/irs-pdf/i990sd.pdf	X
ftr-320	1568	13	(	(	PUNCT
ftr-320	1568	14	―an	―an	PROPN
ftr-320	1568	15	easement	easement	NOUN
ftr-320	1568	16	is	be	AUX
ftr-320	1568	17	.	.	PUNCT
ftr-320	1568	18	.	.	PUNCT
ftr-320	1568	19	.	.	PUNCT
ftr-320	1569	1	released	release	VERB
ftr-320	1569	2	,	,	PUNCT
ftr-320	1569	3	extinguished	extinguish	VERB
ftr-320	1569	4	,	,	PUNCT
ftr-320	1569	5	or	or	CCONJ
ftr-320	1569	6	terminated	terminate	VERB
ftr-320	1569	7	when	when	SCONJ
ftr-320	1569	8	all	all	PRON
ftr-320	1569	9	or	or	CCONJ
ftr-320	1569	10	part	part	NOUN
ftr-320	1569	11	of	of	ADP
ftr-320	1569	12	the	the	DET
ftr-320	1569	13	property	property	NOUN
ftr-320	1569	14	subject	subject	NOUN
ftr-320	1569	15	to	to	ADP
ftr-320	1569	16	the	the	DET
ftr-320	1569	17	easement	easement	NOUN
ftr-320	1569	18	is	be	AUX
ftr-320	1569	19	removed	remove	VERB
ftr-320	1569	20	from	from	ADP
ftr-320	1569	21	the	the	DET
ftr-320	1569	22	protection	protection	NOUN
ftr-320	1569	23	of	of	ADP
ftr-320	1569	24	the	the	DET
ftr-320	1569	25	easement	easement	NOUN
ftr-320	1569	26	in	in	ADP
ftr-320	1569	27	exchange	exchange	NOUN
ftr-320	1569	28	for	for	ADP
ftr-320	1569	29	the	the	DET
ftr-320	1569	30	protection	protection	NOUN
ftr-320	1569	31	of	of	ADP
ftr-320	1569	32	some	some	DET
ftr-320	1569	33	other	other	ADJ
ftr-320	1569	34	property	property	NOUN
ftr-320	1569	35	or	or	CCONJ
ftr-320	1569	36	cash	cash	NOUN
ftr-320	1569	37	to	to	PART
ftr-320	1569	38	be	be	AUX
ftr-320	1569	39	used	use	VERB
ftr-320	1569	40	to	to	PART
ftr-320	1569	41	protect	protect	VERB
ftr-320	1569	42	some	some	DET
ftr-320	1569	43	other	other	ADJ
ftr-320	1569	44	property‖	property‖	PROPN
ftr-320	1569	45	and	and	CCONJ
ftr-320	1569	46	―calling	―calle	VERB
ftr-320	1569	47	an	an	DET
ftr-320	1569	48	action	action	NOUN
ftr-320	1569	49	a	a	DET
ftr-320	1569	50	‗swap	‗swap	NOUN
ftr-320	1569	51	‘	'	PUNCT
ftr-320	1569	52	or	or	CCONJ
ftr-320	1569	53	a	a	DET
ftr-320	1569	54	‗boundary	‗boundary	ADJ
ftr-320	1569	55	line	line	NOUN
ftr-320	1569	56	adjustment	adjustment	NOUN
ftr-320	1569	57	‘	'	PUNCT
ftr-320	1569	58	does	do	AUX
ftr-320	1569	59	not	not	PART
ftr-320	1569	60	mean	mean	VERB
ftr-320	1569	61	the	the	DET
ftr-320	1569	62	action	action	NOUN
ftr-320	1569	63	is	be	AUX
ftr-320	1569	64	not	not	PART
ftr-320	1569	65	also	also	ADV
ftr-320	1569	66	a	a	DET
ftr-320	1569	67	modification	modification	NOUN
ftr-320	1569	68	,	,	PUNCT
ftr-320	1569	69	transfer	transfer	NOUN
ftr-320	1569	70	,	,	PUNCT
ftr-320	1569	71	or	or	CCONJ
ftr-320	1569	72	extinguishment‖	extinguishment‖	PROPN
ftr-320	1569	73	)	)	PUNCT
ftr-320	1569	74	.	.	PUNCT
ftr-320	1570	1	245	245	NUM
ftr-320	1570	2	.	.	PUNCT
ftr-320	1571	1	among	among	ADP
ftr-320	1571	2	the	the	DET
ftr-320	1571	3	tax	tax	NOUN
ftr-320	1571	4	-	-	PUNCT
ftr-320	1571	5	writing	write	VERB
ftr-320	1571	6	committees	committee	NOUN
ftr-320	1571	7	,	,	PUNCT
ftr-320	1571	8	the	the	DET
ftr-320	1571	9	senate	senate	PROPN
ftr-320	1571	10	finance	finance	PROPN
ftr-320	1571	11	committee	committee	PROPN
ftr-320	1571	12	or	or	CCONJ
ftr-320	1571	13	joint	joint	ADJ
ftr-320	1571	14	committee	committee	NOUN
ftr-320	1571	15	on	on	ADP
ftr-320	1571	16	taxation	taxation	NOUN
ftr-320	1571	17	would	would	AUX
ftr-320	1571	18	appear	appear	VERB
ftr-320	1571	19	to	to	PART
ftr-320	1571	20	be	be	AUX
ftr-320	1571	21	best	well	ADV
ftr-320	1571	22	suited	suit	VERB
ftr-320	1571	23	to	to	ADP
ftr-320	1571	24	the	the	DET
ftr-320	1571	25	task	task	NOUN
ftr-320	1571	26	given	give	VERB
ftr-320	1571	27	their	their	PRON
ftr-320	1571	28	previous	previous	ADJ
ftr-320	1571	29	consideration	consideration	NOUN
ftr-320	1571	30	of	of	ADP
ftr-320	1571	31	section	section	NOUN
ftr-320	1571	32	170(h	170(h	PROPN
ftr-320	1571	33	)	)	PUNCT
ftr-320	1571	34	.	.	PUNCT
ftr-320	1572	1	see	see	VERB
ftr-320	1572	2	supra	supra	PROPN
ftr-320	1572	3	notes	note	NOUN
ftr-320	1572	4	4	4	NUM
ftr-320	1572	5	and	and	CCONJ
ftr-320	1572	6	242	242	NUM
ftr-320	1572	7	.	.	X
ftr-320	1573	1	246	246	NUM
ftr-320	1573	2	.	.	PUNCT
ftr-320	1574	1	see	see	VERB
ftr-320	1574	2	i.r.s	i.r.s	NOUN
ftr-320	1574	3	.	.	PUNCT
ftr-320	1575	1	2011	2011	NUM
ftr-320	1575	2	instructions	instruction	NOUN
ftr-320	1575	3	for	for	ADP
ftr-320	1575	4	schedule	schedule	NOUN
ftr-320	1575	5	d	d	PROPN
ftr-320	1575	6	(	(	PUNCT
ftr-320	1575	7	form	form	NOUN
ftr-320	1575	8	990	990	NUM
ftr-320	1575	9	)	)	PUNCT
ftr-320	1575	10	,	,	PUNCT
ftr-320	1575	11	supra	supra	PROPN
ftr-320	1575	12	note	note	NOUN
ftr-320	1575	13	244	244	NUM
ftr-320	1575	14	,	,	PUNCT
ftr-320	1575	15	at	at	ADP
ftr-320	1575	16	2	2	NUM
ftr-320	1575	17	.	.	NUM
ftr-320	1575	18	2012	2012	NUM
ftr-320	1575	19	]	]	PUNCT
ftr-320	1575	20	tax	tax	NOUN
ftr-320	1575	21	-	-	PUNCT
ftr-320	1575	22	deductible	deductible	ADJ
ftr-320	1575	23	conservation	conservation	NOUN
ftr-320	1575	24	easements	easement	NOUN
ftr-320	1575	25	295	295	NUM
ftr-320	1575	26	following	follow	VERB
ftr-320	1575	27	its	its	PRON
ftr-320	1575	28	investigation	investigation	NOUN
ftr-320	1575	29	of	of	ADP
ftr-320	1575	30	the	the	DET
ftr-320	1575	31	nature	nature	NOUN
ftr-320	1575	32	conservancy	conservancy	NOUN
ftr-320	1575	33	,	,	PUNCT
ftr-320	1575	34	which	which	PRON
ftr-320	1575	35	examined	examine	VERB
ftr-320	1575	36	amendments	amendment	NOUN
ftr-320	1575	37	the	the	DET
ftr-320	1575	38	conservancy	conservancy	NOUN
ftr-320	1575	39	agreed	agree	VERB
ftr-320	1575	40	to	to	ADP
ftr-320	1575	41	as	as	ADV
ftr-320	1575	42	well	well	ADV
ftr-320	1575	43	as	as	ADP
ftr-320	1575	44	the	the	DET
ftr-320	1575	45	organization‘s	organization‘s	PROPN
ftr-320	1575	46	amendment	amendment	NOUN
ftr-320	1575	47	policies	policy	NOUN
ftr-320	1575	48	;	;	PUNCT
ftr-320	1575	49	247	247	NUM
ftr-320	1575	50	the	the	DET
ftr-320	1575	51	land	land	NOUN
ftr-320	1575	52	trust	trust	PROPN
ftr-320	1575	53	alliance‘s	alliance‘s	PROPN
ftr-320	1575	54	2007	2007	NUM
ftr-320	1575	55	research	research	NOUN
ftr-320	1575	56	report	report	NOUN
ftr-320	1575	57	on	on	ADP
ftr-320	1575	58	amendments	amendment	NOUN
ftr-320	1575	59	;	;	PUNCT
ftr-320	1575	60	248	248	NUM
ftr-320	1575	61	and	and	CCONJ
ftr-320	1575	62	a	a	DET
ftr-320	1575	63	former	former	ADJ
ftr-320	1575	64	administration‘s	administration‘s	NOUN
ftr-320	1575	65	proposal	proposal	NOUN
ftr-320	1575	66	to	to	PART
ftr-320	1575	67	impose	impose	VERB
ftr-320	1575	68	significant	significant	ADJ
ftr-320	1575	69	penalties	penalty	NOUN
ftr-320	1575	70	on	on	ADP
ftr-320	1575	71	any	any	DET
ftr-320	1575	72	charity	charity	NOUN
ftr-320	1575	73	that	that	PRON
ftr-320	1575	74	removes	remove	VERB
ftr-320	1575	75	,	,	PUNCT
ftr-320	1575	76	fails	fail	VERB
ftr-320	1575	77	to	to	PART
ftr-320	1575	78	enforce	enforce	VERB
ftr-320	1575	79	,	,	PUNCT
ftr-320	1575	80	or	or	CCONJ
ftr-320	1575	81	inappropriately	inappropriately	ADV
ftr-320	1575	82	modifies	modify	VERB
ftr-320	1575	83	a	a	DET
ftr-320	1575	84	conservation	conservation	NOUN
ftr-320	1575	85	easement	easement	NOUN
ftr-320	1575	86	,	,	PUNCT
ftr-320	1575	87	or	or	CCONJ
ftr-320	1575	88	transfers	transfer	NOUN
ftr-320	1575	89	such	such	DET
ftr-320	1575	90	an	an	DET
ftr-320	1575	91	easement	easement	NOUN
ftr-320	1575	92	without	without	ADP
ftr-320	1575	93	ensuring	ensure	VERB
ftr-320	1575	94	that	that	SCONJ
ftr-320	1575	95	the	the	DET
ftr-320	1575	96	conservation	conservation	NOUN
ftr-320	1575	97	purposes	purpose	NOUN
ftr-320	1575	98	will	will	AUX
ftr-320	1575	99	be	be	AUX
ftr-320	1575	100	protected	protect	VERB
ftr-320	1575	101	in	in	ADP
ftr-320	1575	102	perpetuity	perpetuity	NOUN
ftr-320	1575	103	.	.	PUNCT
ftr-320	1576	1	249	249	NUM
ftr-320	1576	2	the	the	DET
ftr-320	1576	3	treasury	treasury	PROPN
ftr-320	1576	4	department	department	PROPN
ftr-320	1576	5	or	or	CCONJ
ftr-320	1576	6	the	the	DET
ftr-320	1576	7	irs	irs	PROPN
ftr-320	1576	8	should	should	AUX
ftr-320	1576	9	develop	develop	VERB
ftr-320	1576	10	a	a	DET
ftr-320	1576	11	standardized	standardized	ADJ
ftr-320	1576	12	amendment	amendment	NOUN
ftr-320	1576	13	clause	clause	NOUN
ftr-320	1576	14	to	to	PART
ftr-320	1576	15	be	be	AUX
ftr-320	1576	16	included	include	VERB
ftr-320	1576	17	in	in	ADP
ftr-320	1576	18	tax	tax	NOUN
ftr-320	1576	19	-	-	PUNCT
ftr-320	1576	20	deductible	deductible	ADJ
ftr-320	1576	21	conservation	conservation	NOUN
ftr-320	1576	22	easement	easement	NOUN
ftr-320	1576	23	deeds	deed	NOUN
ftr-320	1576	24	that	that	PRON
ftr-320	1576	25	grants	grant	VERB
ftr-320	1576	26	the	the	DET
ftr-320	1576	27	holder	holder	NOUN
ftr-320	1576	28	and	and	CCONJ
ftr-320	1576	29	property	property	NOUN
ftr-320	1576	30	owner	owner	NOUN
ftr-320	1576	31	limited	limit	VERB
ftr-320	1576	32	discretion	discretion	NOUN
ftr-320	1576	33	to	to	PART
ftr-320	1576	34	agree	agree	VERB
ftr-320	1576	35	to	to	ADP
ftr-320	1576	36	amendments	amendment	NOUN
ftr-320	1576	37	that	that	PRON
ftr-320	1576	38	are	be	AUX
ftr-320	1576	39	consistent	consistent	ADJ
ftr-320	1576	40	with	with	ADP
ftr-320	1576	41	the	the	DET
ftr-320	1576	42	purpose	purpose	NOUN
ftr-320	1576	43	of	of	ADP
ftr-320	1576	44	the	the	DET
ftr-320	1576	45	easement	easement	NOUN
ftr-320	1576	46	.	.	PUNCT
ftr-320	1577	1	detailed	detailed	ADJ
ftr-320	1577	2	guidance	guidance	NOUN
ftr-320	1577	3	regarding	regard	VERB
ftr-320	1577	4	the	the	DET
ftr-320	1577	5	type	type	NOUN
ftr-320	1577	6	of	of	ADP
ftr-320	1577	7	amendments	amendment	NOUN
ftr-320	1577	8	that	that	PRON
ftr-320	1577	9	fall	fall	VERB
ftr-320	1577	10	within	within	ADP
ftr-320	1577	11	and	and	CCONJ
ftr-320	1577	12	outside	outside	ADP
ftr-320	1577	13	of	of	ADP
ftr-320	1577	14	that	that	DET
ftr-320	1577	15	grant	grant	NOUN
ftr-320	1577	16	of	of	ADP
ftr-320	1577	17	discretion	discretion	NOUN
ftr-320	1577	18	and	and	CCONJ
ftr-320	1577	19	the	the	DET
ftr-320	1577	20	required	require	VERB
ftr-320	1577	21	components	component	NOUN
ftr-320	1577	22	of	of	ADP
ftr-320	1577	23	the	the	DET
ftr-320	1577	24	amendment	amendment	NOUN
ftr-320	1577	25	process	process	NOUN
ftr-320	1577	26	(	(	PUNCT
ftr-320	1577	27	e.g.	e.g.	ADV
ftr-320	1577	28	,	,	PUNCT
ftr-320	1577	29	when	when	SCONJ
ftr-320	1577	30	an	an	DET
ftr-320	1577	31	appraisal	appraisal	NOUN
ftr-320	1577	32	is	be	AUX
ftr-320	1577	33	necessary	necessary	ADJ
ftr-320	1577	34	to	to	PART
ftr-320	1577	35	assess	assess	VERB
ftr-320	1577	36	private	private	ADJ
ftr-320	1577	37	benefit	benefit	NOUN
ftr-320	1577	38	)	)	PUNCT
ftr-320	1577	39	should	should	AUX
ftr-320	1577	40	be	be	AUX
ftr-320	1577	41	provided	provide	VERB
ftr-320	1577	42	.	.	PUNCT
ftr-320	1578	1	and	and	CCONJ
ftr-320	1578	2	a	a	DET
ftr-320	1578	3	system	system	NOUN
ftr-320	1578	4	of	of	ADP
ftr-320	1578	5	federal	federal	ADJ
ftr-320	1578	6	oversight	oversight	NOUN
ftr-320	1578	7	or	or	CCONJ
ftr-320	1578	8	federal	federal	ADJ
ftr-320	1578	9	requirements	requirement	NOUN
ftr-320	1578	10	should	should	AUX
ftr-320	1578	11	be	be	AUX
ftr-320	1578	12	developed	develop	VERB
ftr-320	1578	13	for	for	ADP
ftr-320	1578	14	more	more	ADJ
ftr-320	1578	15	complex	complex	ADJ
ftr-320	1578	16	amendments	amendment	NOUN
ftr-320	1578	17	(	(	PUNCT
ftr-320	1578	18	including	include	VERB
ftr-320	1578	19	those	those	PRON
ftr-320	1578	20	that	that	PRON
ftr-320	1578	21	are	be	AUX
ftr-320	1578	22	not	not	PART
ftr-320	1578	23	consistent	consistent	ADJ
ftr-320	1578	24	with	with	ADP
ftr-320	1578	25	the	the	DET
ftr-320	1578	26	purpose	purpose	NOUN
ftr-320	1578	27	of	of	ADP
ftr-320	1578	28	an	an	DET
ftr-320	1578	29	easement	easement	NOUN
ftr-320	1578	30	)	)	PUNCT
ftr-320	1578	31	,	,	PUNCT
ftr-320	1578	32	as	as	SCONJ
ftr-320	1578	33	they	they	PRON
ftr-320	1578	34	are	be	AUX
ftr-320	1578	35	the	the	DET
ftr-320	1578	36	most	most	ADV
ftr-320	1578	37	vulnerable	vulnerable	ADJ
ftr-320	1578	38	to	to	ADP
ftr-320	1578	39	abuse	abuse	NOUN
ftr-320	1578	40	.	.	PUNCT
ftr-320	1579	1	more	more	ADV
ftr-320	1579	2	specific	specific	ADJ
ftr-320	1579	3	instructions	instruction	NOUN
ftr-320	1579	4	regarding	regard	VERB
ftr-320	1579	5	the	the	DET
ftr-320	1579	6	manner	manner	NOUN
ftr-320	1579	7	in	in	ADP
ftr-320	1579	8	which	which	PRON
ftr-320	1579	9	modifications	modification	NOUN
ftr-320	1579	10	,	,	PUNCT
ftr-320	1579	11	transfers	transfer	NOUN
ftr-320	1579	12	,	,	PUNCT
ftr-320	1579	13	releases	release	NOUN
ftr-320	1579	14	,	,	PUNCT
ftr-320	1579	15	and	and	CCONJ
ftr-320	1579	16	extinguishments	extinguishment	NOUN
ftr-320	1579	17	are	be	AUX
ftr-320	1579	18	reported	report	VERB
ftr-320	1579	19	on	on	ADP
ftr-320	1579	20	schedule	schedule	NOUN
ftr-320	1579	21	d	d	PROPN
ftr-320	1579	22	of	of	ADP
ftr-320	1579	23	the	the	DET
ftr-320	1579	24	form	form	NOUN
ftr-320	1579	25	990	990	NUM
ftr-320	1579	26	should	should	AUX
ftr-320	1579	27	also	also	ADV
ftr-320	1579	28	be	be	AUX
ftr-320	1579	29	provided	provide	VERB
ftr-320	1579	30	to	to	PART
ftr-320	1579	31	assist	assist	VERB
ftr-320	1579	32	those	those	DET
ftr-320	1579	33	filing	filing	NOUN
ftr-320	1579	34	and	and	CCONJ
ftr-320	1579	35	reviewing	review	VERB
ftr-320	1579	36	the	the	DET
ftr-320	1579	37	forms	form	NOUN
ftr-320	1579	38	and	and	CCONJ
ftr-320	1579	39	to	to	PART
ftr-320	1579	40	minimize	minimize	VERB
ftr-320	1579	41	confusion	confusion	NOUN
ftr-320	1579	42	and	and	CCONJ
ftr-320	1579	43	obfuscation	obfuscation	NOUN
ftr-320	1579	44	.	.	PUNCT
ftr-320	1580	1	250	250	NUM
ftr-320	1580	2	at	at	ADP
ftr-320	1580	3	present	present	ADJ
ftr-320	1580	4	,	,	PUNCT
ftr-320	1580	5	the	the	DET
ftr-320	1580	6	manner	manner	NOUN
ftr-320	1580	7	in	in	ADP
ftr-320	1580	8	which	which	PRON
ftr-320	1580	9	these	these	DET
ftr-320	1580	10	activities	activity	NOUN
ftr-320	1580	11	are	be	AUX
ftr-320	1580	12	reported	report	VERB
ftr-320	1580	13	(	(	PUNCT
ftr-320	1580	14	if	if	SCONJ
ftr-320	1580	15	at	at	ADV
ftr-320	1580	16	all	all	ADV
ftr-320	1580	17	)	)	PUNCT
ftr-320	1580	18	on	on	ADP
ftr-320	1580	19	the	the	DET
ftr-320	1580	20	form	form	NOUN
ftr-320	1580	21	990	990	NUM
ftr-320	1580	22	varies	vary	VERB
ftr-320	1580	23	dramatically	dramatically	ADV
ftr-320	1580	24	from	from	ADP
ftr-320	1580	25	organization	organization	NOUN
ftr-320	1580	26	to	to	ADP
ftr-320	1580	27	organization	organization	NOUN
ftr-320	1580	28	.	.	PUNCT
ftr-320	1581	1	251	251	NUM
ftr-320	1581	2	the	the	DET
ftr-320	1581	3	more	more	ADV
ftr-320	1581	4	transparent	transparent	ADJ
ftr-320	1581	5	the	the	DET
ftr-320	1581	6	reporting	reporting	NOUN
ftr-320	1581	7	process	process	NOUN
ftr-320	1581	8	,	,	PUNCT
ftr-320	1581	9	the	the	PRON
ftr-320	1581	10	more	more	ADJ
ftr-320	1581	11	it	it	PRON
ftr-320	1581	12	will	will	AUX
ftr-320	1581	13	discourage	discourage	VERB
ftr-320	1581	14	inappropriate	inappropriate	ADJ
ftr-320	1581	15	amendments	amendment	NOUN
ftr-320	1581	16	and	and	CCONJ
ftr-320	1581	17	terminations	termination	NOUN
ftr-320	1581	18	and	and	CCONJ
ftr-320	1581	19	assist	assist	VERB
ftr-320	1581	20	federal	federal	ADJ
ftr-320	1581	21	and	and	CCONJ
ftr-320	1581	22	state	state	NOUN
ftr-320	1581	23	regulators	regulator	NOUN
ftr-320	1581	24	in	in	ADP
ftr-320	1581	25	detecting	detect	VERB
ftr-320	1581	26	and	and	CCONJ
ftr-320	1581	27	preventing	prevent	VERB
ftr-320	1581	28	abuses	abuse	NOUN
ftr-320	1581	29	.	.	PUNCT
ftr-320	1582	1	finally	finally	ADV
ftr-320	1582	2	,	,	PUNCT
ftr-320	1582	3	consideration	consideration	NOUN
ftr-320	1582	4	should	should	AUX
ftr-320	1582	5	be	be	AUX
ftr-320	1582	6	given	give	VERB
ftr-320	1582	7	to	to	ADP
ftr-320	1582	8	requiring	require	VERB
ftr-320	1582	9	state	state	NOUN
ftr-320	1582	10	and	and	CCONJ
ftr-320	1582	11	local	local	ADJ
ftr-320	1582	12	government	government	NOUN
ftr-320	1582	13	entities	entity	NOUN
ftr-320	1582	14	accepting	accept	VERB
ftr-320	1582	15	tax	tax	NOUN
ftr-320	1582	16	-	-	PUNCT
ftr-320	1582	17	deductible	deductible	ADJ
ftr-320	1582	18	conservation	conservation	NOUN
ftr-320	1582	19	easements	easement	NOUN
ftr-320	1582	20	to	to	PART
ftr-320	1582	21	similarly	similarly	ADV
ftr-320	1582	22	report	report	VERB
ftr-320	1582	23	annually	annually	ADV
ftr-320	1582	24	on	on	ADP
ftr-320	1582	25	their	their	PRON
ftr-320	1582	26	modification	modification	NOUN
ftr-320	1582	27	,	,	PUNCT
ftr-320	1582	28	transfer	transfer	NOUN
ftr-320	1582	29	,	,	PUNCT
ftr-320	1582	30	release	release	NOUN
ftr-320	1582	31	,	,	PUNCT
ftr-320	1582	32	and	and	CCONJ
ftr-320	1582	33	extinguishment	extinguishment	NOUN
ftr-320	1582	34	activities	activity	NOUN
ftr-320	1582	35	as	as	ADP
ftr-320	1582	36	a	a	DET
ftr-320	1582	37	condition	condition	NOUN
ftr-320	1582	38	of	of	ADP
ftr-320	1582	39	retaining	retain	VERB
ftr-320	1582	40	―eligible	―eligible	ADJ
ftr-320	1582	41	donee‖	donee‖	PROPN
ftr-320	1582	42	status	status	NOUN
ftr-320	1582	43	.	.	PUNCT
ftr-320	1583	1	many	many	ADJ
ftr-320	1583	2	state	state	NOUN
ftr-320	1583	3	and	and	CCONJ
ftr-320	1583	4	local	local	ADJ
ftr-320	1583	5	government	government	NOUN
ftr-320	1583	6	entities	entity	NOUN
ftr-320	1583	7	acquire	acquire	VERB
ftr-320	1583	8	and	and	CCONJ
ftr-320	1583	9	hold	hold	VERB
ftr-320	1583	10	tax	tax	NOUN
ftr-320	1583	11	-	-	PUNCT
ftr-320	1583	12	deductible	deductible	NOUN
ftr-320	1583	13	247	247	NUM
ftr-320	1583	14	.	.	PUNCT
ftr-320	1584	1	see	see	VERB
ftr-320	1584	2	sfc	sfc	NOUN
ftr-320	1584	3	report	report	NOUN
ftr-320	1584	4	,	,	PUNCT
ftr-320	1584	5	supra	supra	PROPN
ftr-320	1584	6	note	note	NOUN
ftr-320	1584	7	242	242	NUM
ftr-320	1584	8	.	.	PUNCT
ftr-320	1584	9	248	248	NUM
ftr-320	1584	10	.	.	PUNCT
ftr-320	1585	1	see	see	VERB
ftr-320	1585	2	land	land	NOUN
ftr-320	1585	3	trust	trust	PROPN
ftr-320	1585	4	alliance	alliance	NOUN
ftr-320	1585	5	,	,	PUNCT
ftr-320	1585	6	amending	amend	VERB
ftr-320	1585	7	conservation	conservation	NOUN
ftr-320	1585	8	easements	easement	NOUN
ftr-320	1585	9	,	,	PUNCT
ftr-320	1585	10	supra	supra	PROPN
ftr-320	1585	11	note	note	NOUN
ftr-320	1585	12	200	200	NUM
ftr-320	1585	13	.	.	PUNCT
ftr-320	1586	1	249	249	NUM
ftr-320	1586	2	.	.	PUNCT
ftr-320	1587	1	see	see	VERB
ftr-320	1587	2	staff	staff	NOUN
ftr-320	1587	3	of	of	ADP
ftr-320	1587	4	joint	joint	ADJ
ftr-320	1587	5	comm	comm	NOUN
ftr-320	1587	6	.	.	PUNCT
ftr-320	1588	1	taxation	taxation	NOUN
ftr-320	1588	2	,	,	PUNCT
ftr-320	1588	3	109th	109th	ADJ
ftr-320	1588	4	cong	cong	NOUN
ftr-320	1588	5	.	.	PUNCT
ftr-320	1588	6	,	,	PUNCT
ftr-320	1588	7	1st	1st	ADJ
ftr-320	1588	8	sess	sess	NOUN
ftr-320	1588	9	.	.	PUNCT
ftr-320	1589	1	,	,	PUNCT
ftr-320	1589	2	description	description	NOUN
ftr-320	1589	3	of	of	ADP
ftr-320	1589	4	revenue	revenue	NOUN
ftr-320	1589	5	provisions	provision	NOUN
ftr-320	1589	6	contained	contain	VERB
ftr-320	1589	7	in	in	ADP
ftr-320	1589	8	the	the	DET
ftr-320	1589	9	president‘s	president‘s	NOUN
ftr-320	1589	10	fiscal	fiscal	ADJ
ftr-320	1589	11	year	year	NOUN
ftr-320	1589	12	2006	2006	NUM
ftr-320	1589	13	budget	budget	NOUN
ftr-320	1589	14	proposal	proposal	NOUN
ftr-320	1589	15	,	,	PUNCT
ftr-320	1589	16	239–41	239–41	NUM
ftr-320	1589	17	(	(	PUNCT
ftr-320	1589	18	comm	comm	NOUN
ftr-320	1589	19	.	.	PUNCT
ftr-320	1590	1	print	print	NOUN
ftr-320	1590	2	2005	2005	NUM
ftr-320	1590	3	)	)	PUNCT
ftr-320	1590	4	,	,	PUNCT
ftr-320	1590	5	https://www.jct.gov/publications.html?func=startdown&id=1523	https://www.jct.gov/publications.html?func=startdown&id=1523	NOUN
ftr-320	1590	6	.	.	PUNCT
ftr-320	1591	1	250	250	NUM
ftr-320	1591	2	.	.	PUNCT
ftr-320	1592	1	in	in	ADP
ftr-320	1592	2	addition	addition	NOUN
ftr-320	1592	3	to	to	PART
ftr-320	1592	4	appropriately	appropriately	ADV
ftr-320	1592	5	categorizing	categorize	VERB
ftr-320	1592	6	the	the	DET
ftr-320	1592	7	changes	change	NOUN
ftr-320	1592	8	made	make	VERB
ftr-320	1592	9	,	,	PUNCT
ftr-320	1592	10	holders	holder	NOUN
ftr-320	1592	11	should	should	AUX
ftr-320	1592	12	be	be	AUX
ftr-320	1592	13	required	require	VERB
ftr-320	1592	14	,	,	PUNCT
ftr-320	1592	15	for	for	ADP
ftr-320	1592	16	example	example	NOUN
ftr-320	1592	17	,	,	PUNCT
ftr-320	1592	18	to	to	PART
ftr-320	1592	19	explain	explain	VERB
ftr-320	1592	20	how	how	SCONJ
ftr-320	1592	21	amendments	amendment	NOUN
ftr-320	1592	22	complied	comply	VERB
ftr-320	1592	23	with	with	ADP
ftr-320	1592	24	the	the	DET
ftr-320	1592	25	federal	federal	ADJ
ftr-320	1592	26	requirements	requirement	NOUN
ftr-320	1592	27	developed	develop	VERB
ftr-320	1592	28	as	as	ADP
ftr-320	1592	29	a	a	DET
ftr-320	1592	30	result	result	NOUN
ftr-320	1592	31	of	of	ADP
ftr-320	1592	32	the	the	DET
ftr-320	1592	33	suggested	suggest	VERB
ftr-320	1592	34	study	study	NOUN
ftr-320	1592	35	,	,	PUNCT
ftr-320	1592	36	and	and	CCONJ
ftr-320	1592	37	how	how	SCONJ
ftr-320	1592	38	any	any	DET
ftr-320	1592	39	extinguishment	extinguishment	NOUN
ftr-320	1592	40	complied	comply	VERB
ftr-320	1592	41	with	with	ADP
ftr-320	1592	42	the	the	DET
ftr-320	1592	43	extinguishment	extinguishment	NOUN
ftr-320	1592	44	and	and	CCONJ
ftr-320	1592	45	proceeds	proceed	VERB
ftr-320	1592	46	regulations	regulation	NOUN
ftr-320	1592	47	.	.	PUNCT
ftr-320	1593	1	251	251	NUM
ftr-320	1593	2	.	.	PUNCT
ftr-320	1594	1	the	the	DET
ftr-320	1594	2	form	form	NOUN
ftr-320	1594	3	990s	990	NOUN
ftr-320	1594	4	are	be	AUX
ftr-320	1594	5	available	available	ADJ
ftr-320	1594	6	at	at	ADP
ftr-320	1594	7	http://www.guidestar.org	http://www.guidestar.org	PROPN
ftr-320	1594	8	.	.	PUNCT
ftr-320	1595	1	296	296	NUM
ftr-320	1595	2	florida	florida	PROPN
ftr-320	1595	3	tax	tax	NOUN
ftr-320	1595	4	review	review	NOUN
ftr-320	1595	5	[	[	X
ftr-320	1595	6	vol	vol	NOUN
ftr-320	1595	7	.	.	PUNCT
ftr-320	1596	1	13:5	13:5	NUM
ftr-320	1596	2	conservation	conservation	NOUN
ftr-320	1596	3	easements	easement	NOUN
ftr-320	1596	4	,	,	PUNCT
ftr-320	1596	5	but	but	CCONJ
ftr-320	1596	6	such	such	ADJ
ftr-320	1596	7	entities	entity	NOUN
ftr-320	1596	8	are	be	AUX
ftr-320	1596	9	not	not	PART
ftr-320	1596	10	required	require	VERB
ftr-320	1596	11	to	to	PART
ftr-320	1596	12	file	file	VERB
ftr-320	1596	13	form	form	NOUN
ftr-320	1596	14	990s	990	NOUN
ftr-320	1596	15	.	.	PUNCT
ftr-320	1597	1	requiring	require	VERB
ftr-320	1597	2	reporting	reporting	NOUN
ftr-320	1597	3	from	from	ADP
ftr-320	1597	4	such	such	ADJ
ftr-320	1597	5	entities	entity	NOUN
ftr-320	1597	6	would	would	AUX
ftr-320	1597	7	similarly	similarly	ADV
ftr-320	1597	8	discourage	discourage	VERB
ftr-320	1597	9	inappropriate	inappropriate	ADJ
ftr-320	1597	10	amendments	amendment	NOUN
ftr-320	1597	11	and	and	CCONJ
ftr-320	1597	12	terminations	termination	NOUN
ftr-320	1597	13	and	and	CCONJ
ftr-320	1597	14	assist	assist	VERB
ftr-320	1597	15	regulators	regulator	NOUN
ftr-320	1597	16	in	in	ADP
ftr-320	1597	17	detecting	detect	VERB
ftr-320	1597	18	and	and	CCONJ
ftr-320	1597	19	preventing	prevent	VERB
ftr-320	1597	20	abuses	abuse	NOUN
ftr-320	1597	21	.	.	PUNCT
ftr-320	1598	1	c.	c.	NOUN
ftr-320	1598	2	revisions	revision	NOUN
ftr-320	1598	3	to	to	ADP
ftr-320	1598	4	regulations	regulation	NOUN
ftr-320	1598	5	the	the	DET
ftr-320	1598	6	treasury	treasury	NOUN
ftr-320	1598	7	should	should	AUX
ftr-320	1598	8	consider	consider	VERB
ftr-320	1598	9	revising	revise	VERB
ftr-320	1598	10	the	the	DET
ftr-320	1598	11	regulations	regulation	NOUN
ftr-320	1598	12	to	to	ADP
ftr-320	1598	13	,	,	PUNCT
ftr-320	1598	14	inter	inter	PROPN
ftr-320	1598	15	alia	alia	NOUN
ftr-320	1598	16	,	,	PUNCT
ftr-320	1598	17	clarify	clarify	VERB
ftr-320	1598	18	the	the	DET
ftr-320	1598	19	various	various	ADJ
ftr-320	1598	20	protected	protect	VERB
ftr-320	1598	21	-	-	PUNCT
ftr-320	1598	22	in	in	ADP
ftr-320	1598	23	-	-	PUNCT
ftr-320	1598	24	perpetuity	perpetuity	NOUN
ftr-320	1598	25	requirements	requirement	NOUN
ftr-320	1598	26	and	and	CCONJ
ftr-320	1598	27	the	the	DET
ftr-320	1598	28	manner	manner	NOUN
ftr-320	1598	29	in	in	ADP
ftr-320	1598	30	which	which	PRON
ftr-320	1598	31	taxpayers	taxpayer	NOUN
ftr-320	1598	32	must	must	AUX
ftr-320	1598	33	comply	comply	VERB
ftr-320	1598	34	with	with	ADP
ftr-320	1598	35	those	those	DET
ftr-320	1598	36	requirements	requirement	NOUN
ftr-320	1598	37	if	if	SCONJ
ftr-320	1598	38	they	they	PRON
ftr-320	1598	39	expect	expect	VERB
ftr-320	1598	40	to	to	PART
ftr-320	1598	41	benefit	benefit	VERB
ftr-320	1598	42	from	from	ADP
ftr-320	1598	43	―six	―six	ADJ
ftr-320	1598	44	-	-	PUNCT
ftr-320	1598	45	figure	figure	NOUN
ftr-320	1598	46	deductions.‖	deductions.‖	NOUN
ftr-320	1598	47	252	252	NUM
ftr-320	1598	48	for	for	ADP
ftr-320	1598	49	example	example	NOUN
ftr-320	1598	50	:	:	PUNCT
ftr-320	1599	1	1	1	X
ftr-320	1599	2	.	.	PUNCT
ftr-320	1599	3	the	the	DET
ftr-320	1599	4	regulations	regulation	NOUN
ftr-320	1599	5	could	could	AUX
ftr-320	1599	6	be	be	AUX
ftr-320	1599	7	revised	revise	VERB
ftr-320	1599	8	to	to	PART
ftr-320	1599	9	provide	provide	VERB
ftr-320	1599	10	that	that	SCONJ
ftr-320	1599	11	a	a	DET
ftr-320	1599	12	deduction	deduction	NOUN
ftr-320	1599	13	shall	shall	AUX
ftr-320	1599	14	be	be	AUX
ftr-320	1599	15	allowed	allow	VERB
ftr-320	1599	16	for	for	ADP
ftr-320	1599	17	the	the	DET
ftr-320	1599	18	donation	donation	NOUN
ftr-320	1599	19	of	of	ADP
ftr-320	1599	20	a	a	DET
ftr-320	1599	21	conservation	conservation	NOUN
ftr-320	1599	22	easement	easement	NOUN
ftr-320	1599	23	only	only	ADV
ftr-320	1599	24	if	if	SCONJ
ftr-320	1599	25	the	the	DET
ftr-320	1599	26	instrument	instrument	NOUN
ftr-320	1599	27	of	of	ADP
ftr-320	1599	28	conveyance	conveyance	NOUN
ftr-320	1599	29	states	state	NOUN
ftr-320	1599	30	that	that	SCONJ
ftr-320	1599	31	the	the	DET
ftr-320	1599	32	grantor	grantor	NOUN
ftr-320	1599	33	conveyed	convey	VERB
ftr-320	1599	34	the	the	DET
ftr-320	1599	35	easement	easement	NOUN
ftr-320	1599	36	in	in	ADP
ftr-320	1599	37	whole	whole	ADJ
ftr-320	1599	38	or	or	CCONJ
ftr-320	1599	39	in	in	ADP
ftr-320	1599	40	part	part	NOUN
ftr-320	1599	41	as	as	ADP
ftr-320	1599	42	a	a	DET
ftr-320	1599	43	charitable	charitable	ADJ
ftr-320	1599	44	gift	gift	NOUN
ftr-320	1599	45	for	for	ADP
ftr-320	1599	46	a	a	DET
ftr-320	1599	47	specific	specific	ADJ
ftr-320	1599	48	purpose	purpose	NOUN
ftr-320	1599	49	,	,	PUNCT
ftr-320	1599	50	the	the	DET
ftr-320	1599	51	grantor	grantor	NOUN
ftr-320	1599	52	intends	intend	VERB
ftr-320	1599	53	to	to	PART
ftr-320	1599	54	claim	claim	VERB
ftr-320	1599	55	federal	federal	ADJ
ftr-320	1599	56	tax	tax	NOUN
ftr-320	1599	57	benefits	benefit	NOUN
ftr-320	1599	58	as	as	ADP
ftr-320	1599	59	a	a	DET
ftr-320	1599	60	result	result	NOUN
ftr-320	1599	61	of	of	ADP
ftr-320	1599	62	the	the	DET
ftr-320	1599	63	gift	gift	NOUN
ftr-320	1599	64	,	,	PUNCT
ftr-320	1599	65	and	and	CCONJ
ftr-320	1599	66	the	the	DET
ftr-320	1599	67	grantor	grantor	NOUN
ftr-320	1599	68	intends	intend	VERB
ftr-320	1599	69	that	that	SCONJ
ftr-320	1599	70	the	the	DET
ftr-320	1599	71	grantor	grantor	NOUN
ftr-320	1599	72	and	and	CCONJ
ftr-320	1599	73	grantee	grantee	PROPN
ftr-320	1599	74	(	(	PUNCT
ftr-320	1599	75	and	and	CCONJ
ftr-320	1599	76	their	their	PRON
ftr-320	1599	77	successors	successor	NOUN
ftr-320	1599	78	and	and	CCONJ
ftr-320	1599	79	assigns	assign	NOUN
ftr-320	1599	80	)	)	PUNCT
ftr-320	1599	81	will	will	AUX
ftr-320	1599	82	be	be	AUX
ftr-320	1599	83	legally	legally	ADV
ftr-320	1599	84	bound	bind	VERB
ftr-320	1599	85	by	by	ADP
ftr-320	1599	86	the	the	DET
ftr-320	1599	87	terms	term	NOUN
ftr-320	1599	88	of	of	ADP
ftr-320	1599	89	the	the	DET
ftr-320	1599	90	easement	easement	NOUN
ftr-320	1599	91	.	.	PUNCT
ftr-320	1600	1	2	2	X
ftr-320	1600	2	.	.	X
ftr-320	1600	3	regulation	regulation	NOUN
ftr-320	1600	4	section	section	NOUN
ftr-320	1600	5	1.170a-14(g)(6	1.170a-14(g)(6	NUM
ftr-320	1600	6	)	)	PUNCT
ftr-320	1600	7	could	could	AUX
ftr-320	1600	8	be	be	AUX
ftr-320	1600	9	revised	revise	VERB
ftr-320	1600	10	to	to	PART
ftr-320	1600	11	provide	provide	VERB
ftr-320	1600	12	that	that	SCONJ
ftr-320	1600	13	a	a	DET
ftr-320	1600	14	deduction	deduction	NOUN
ftr-320	1600	15	shall	shall	AUX
ftr-320	1600	16	be	be	AUX
ftr-320	1600	17	allowed	allow	VERB
ftr-320	1600	18	for	for	ADP
ftr-320	1600	19	the	the	DET
ftr-320	1600	20	donation	donation	NOUN
ftr-320	1600	21	of	of	ADP
ftr-320	1600	22	a	a	DET
ftr-320	1600	23	conservation	conservation	NOUN
ftr-320	1600	24	easement	easement	NOUN
ftr-320	1600	25	only	only	ADV
ftr-320	1600	26	if	if	SCONJ
ftr-320	1600	27	the	the	DET
ftr-320	1600	28	instrument	instrument	NOUN
ftr-320	1600	29	of	of	ADP
ftr-320	1600	30	conveyance	conveyance	NOUN
ftr-320	1600	31	prohibits	prohibit	VERB
ftr-320	1600	32	the	the	DET
ftr-320	1600	33	grantee	grantee	NOUN
ftr-320	1600	34	(	(	PUNCT
ftr-320	1600	35	and	and	CCONJ
ftr-320	1600	36	its	its	PRON
ftr-320	1600	37	successors	successor	NOUN
ftr-320	1600	38	and	and	CCONJ
ftr-320	1600	39	assigns	assign	NOUN
ftr-320	1600	40	)	)	PUNCT
ftr-320	1600	41	from	from	ADP
ftr-320	1600	42	extinguishing	extinguish	VERB
ftr-320	1600	43	the	the	DET
ftr-320	1600	44	easement	easement	NOUN
ftr-320	1600	45	(	(	PUNCT
ftr-320	1600	46	whether	whether	SCONJ
ftr-320	1600	47	through	through	ADP
ftr-320	1600	48	sale	sale	NOUN
ftr-320	1600	49	,	,	PUNCT
ftr-320	1600	50	release	release	NOUN
ftr-320	1600	51	,	,	PUNCT
ftr-320	1600	52	abandonment	abandonment	NOUN
ftr-320	1600	53	,	,	PUNCT
ftr-320	1600	54	swap	swap	NOUN
ftr-320	1600	55	,	,	PUNCT
ftr-320	1600	56	or	or	CCONJ
ftr-320	1600	57	otherwise	otherwise	ADV
ftr-320	1600	58	)	)	PUNCT
ftr-320	1600	59	except	except	SCONJ
ftr-320	1600	60	as	as	SCONJ
ftr-320	1600	61	expressly	expressly	ADV
ftr-320	1600	62	provided	provide	VERB
ftr-320	1600	63	in	in	ADP
ftr-320	1600	64	that	that	DET
ftr-320	1600	65	regulation	regulation	NOUN
ftr-320	1600	66	.	.	PUNCT
ftr-320	1601	1	253	253	NUM
ftr-320	1601	2	3	3	NUM
ftr-320	1601	3	.	.	X
ftr-320	1601	4	regulation	regulation	NOUN
ftr-320	1601	5	section	section	NOUN
ftr-320	1601	6	1.170a-14(c)(1	1.170a-14(c)(1	NUM
ftr-320	1601	7	)	)	PUNCT
ftr-320	1601	8	could	could	AUX
ftr-320	1601	9	be	be	AUX
ftr-320	1601	10	revised	revise	VERB
ftr-320	1601	11	to	to	PART
ftr-320	1601	12	provide	provide	VERB
ftr-320	1601	13	that	that	SCONJ
ftr-320	1601	14	a	a	DET
ftr-320	1601	15	qualified	qualified	ADJ
ftr-320	1601	16	organization	organization	NOUN
ftr-320	1601	17	will	will	AUX
ftr-320	1601	18	not	not	PART
ftr-320	1601	19	be	be	AUX
ftr-320	1601	20	treated	treat	VERB
ftr-320	1601	21	as	as	ADP
ftr-320	1601	22	having	have	VERB
ftr-320	1601	23	―a	―a	PROPN
ftr-320	1601	24	commitment	commitment	NOUN
ftr-320	1601	25	to	to	PART
ftr-320	1601	26	protect	protect	VERB
ftr-320	1601	27	the	the	DET
ftr-320	1601	28	conservation	conservation	NOUN
ftr-320	1601	29	purposes	purpose	NOUN
ftr-320	1601	30	of	of	ADP
ftr-320	1601	31	the	the	DET
ftr-320	1601	32	donation‖	donation‖	PROPN
ftr-320	1601	33	and	and	CCONJ
ftr-320	1601	34	,	,	PUNCT
ftr-320	1601	35	thus	thus	ADV
ftr-320	1601	36	,	,	PUNCT
ftr-320	1601	37	will	will	AUX
ftr-320	1601	38	lose	lose	VERB
ftr-320	1601	39	its	its	PRON
ftr-320	1601	40	―eligible	―eligible	ADJ
ftr-320	1601	41	donee‖	donee‖	PROPN
ftr-320	1601	42	status	status	NOUN
ftr-320	1601	43	if	if	SCONJ
ftr-320	1601	44	it	it	PRON
ftr-320	1601	45	agrees	agree	VERB
ftr-320	1601	46	to	to	PART
ftr-320	1601	47	modify	modify	VERB
ftr-320	1601	48	,	,	PUNCT
ftr-320	1601	49	amend	amend	ADJ
ftr-320	1601	50	,	,	PUNCT
ftr-320	1601	51	sell	sell	VERB
ftr-320	1601	52	,	,	PUNCT
ftr-320	1601	53	swap	swap	NOUN
ftr-320	1601	54	,	,	PUNCT
ftr-320	1601	55	release	release	NOUN
ftr-320	1601	56	,	,	PUNCT
ftr-320	1601	57	extinguish	extinguish	VERB
ftr-320	1601	58	,	,	PUNCT
ftr-320	1601	59	or	or	CCONJ
ftr-320	1601	60	otherwise	otherwise	ADV
ftr-320	1601	61	transfer	transfer	VERB
ftr-320	1601	62	tax	tax	NOUN
ftr-320	1601	63	-	-	PUNCT
ftr-320	1601	64	deductible	deductible	ADJ
ftr-320	1601	65	conservation	conservation	NOUN
ftr-320	1601	66	easements	easement	NOUN
ftr-320	1601	67	in	in	ADP
ftr-320	1601	68	contravention	contravention	NOUN
ftr-320	1601	69	of	of	ADP
ftr-320	1601	70	the	the	DET
ftr-320	1601	71	restriction	restriction	NOUN
ftr-320	1601	72	on	on	ADP
ftr-320	1601	73	transfer	transfer	NOUN
ftr-320	1601	74	,	,	PUNCT
ftr-320	1601	75	extinguishment	extinguishment	NOUN
ftr-320	1601	76	,	,	PUNCT
ftr-320	1601	77	and	and	CCONJ
ftr-320	1601	78	proceeds	proceed	VERB
ftr-320	1601	79	requirements	requirement	NOUN
ftr-320	1601	80	and	and	CCONJ
ftr-320	1601	81	the	the	DET
ftr-320	1601	82	rules	rule	NOUN
ftr-320	1601	83	developed	develop	VERB
ftr-320	1601	84	to	to	PART
ftr-320	1601	85	govern	govern	VERB
ftr-320	1601	86	amendments	amendment	NOUN
ftr-320	1601	87	.	.	PUNCT
ftr-320	1602	1	4	4	X
ftr-320	1602	2	.	.	X
ftr-320	1602	3	regulation	regulation	NOUN
ftr-320	1602	4	section	section	NOUN
ftr-320	1602	5	1.170a-14(g)(3	1.170a-14(g)(3	NUM
ftr-320	1602	6	)	)	PUNCT
ftr-320	1602	7	(	(	PUNCT
ftr-320	1602	8	the	the	DET
ftr-320	1602	9	so	so	ADV
ftr-320	1602	10	-	-	PUNCT
ftr-320	1602	11	remote	remote	ADJ
ftr-320	1602	12	-	-	PUNCT
ftr-320	1602	13	as	as	ADP
ftr-320	1602	14	-	-	PUNCT
ftr-320	1602	15	to	to	ADP
ftr-320	1602	16	-	-	PUNCT
ftr-320	1602	17	benegligible	benegligible	ADJ
ftr-320	1602	18	regulation	regulation	NOUN
ftr-320	1602	19	)	)	PUNCT
ftr-320	1602	20	could	could	AUX
ftr-320	1602	21	be	be	AUX
ftr-320	1602	22	revised	revise	VERB
ftr-320	1602	23	to	to	PART
ftr-320	1602	24	clarify	clarify	VERB
ftr-320	1602	25	that	that	SCONJ
ftr-320	1602	26	it	it	PRON
ftr-320	1602	27	can	can	AUX
ftr-320	1602	28	not	not	PART
ftr-320	1602	29	be	be	AUX
ftr-320	1602	30	invoked	invoke	VERB
ftr-320	1602	31	to	to	ADP
ftr-320	1602	32	252	252	NUM
ftr-320	1602	33	.	.	PUNCT
ftr-320	1603	1	the	the	DET
ftr-320	1603	2	first	first	ADJ
ftr-320	1603	3	circuit	circuit	NOUN
ftr-320	1603	4	noted	note	VERB
ftr-320	1603	5	in	in	ADP
ftr-320	1603	6	kaufman	kaufman	PROPN
ftr-320	1603	7	iii	iii	PROPN
ftr-320	1603	8	that	that	SCONJ
ftr-320	1603	9	―[s]ection	―[s]ection	PROPN
ftr-320	1603	10	170(h	170(h	PROPN
ftr-320	1603	11	)	)	PUNCT
ftr-320	1603	12	does	do	AUX
ftr-320	1603	13	not	not	PART
ftr-320	1603	14	allow	allow	VERB
ftr-320	1603	15	taxpayers	taxpayer	NOUN
ftr-320	1603	16	to	to	PART
ftr-320	1603	17	obtain	obtain	VERB
ftr-320	1603	18	six	six	NUM
ftr-320	1603	19	-	-	PUNCT
ftr-320	1603	20	figure	figure	NOUN
ftr-320	1603	21	deductions	deduction	NOUN
ftr-320	1603	22	for	for	ADP
ftr-320	1603	23	gifts	gift	NOUN
ftr-320	1603	24	of	of	ADP
ftr-320	1603	25	lesser	less	ADJ
ftr-320	1603	26	or	or	CCONJ
ftr-320	1604	1	no	no	DET
ftr-320	1604	2	value.‖	value.‖	PROPN
ftr-320	1604	3	kaufman	kaufman	PROPN
ftr-320	1604	4	iii	iii	PROPN
ftr-320	1604	5	,	,	PUNCT
ftr-320	1604	6	687	687	NUM
ftr-320	1604	7	f.3d	f.3d	NUM
ftr-320	1604	8	21	21	NUM
ftr-320	1604	9	,	,	PUNCT
ftr-320	1604	10	30	30	NUM
ftr-320	1604	11	(	(	PUNCT
ftr-320	1604	12	1st	1st	ADJ
ftr-320	1604	13	cir	cir	NOUN
ftr-320	1604	14	.	.	PROPN
ftr-320	1604	15	2012	2012	NUM
ftr-320	1604	16	)	)	PUNCT
ftr-320	1604	17	.	.	PUNCT
ftr-320	1605	1	equally	equally	ADV
ftr-320	1605	2	true	true	ADJ
ftr-320	1605	3	is	be	AUX
ftr-320	1605	4	that	that	SCONJ
ftr-320	1605	5	section	section	NOUN
ftr-320	1605	6	170(h	170(h	PROPN
ftr-320	1605	7	)	)	PUNCT
ftr-320	1605	8	should	should	AUX
ftr-320	1605	9	not	not	PART
ftr-320	1605	10	allow	allow	VERB
ftr-320	1605	11	taxpayers	taxpayer	NOUN
ftr-320	1605	12	to	to	PART
ftr-320	1605	13	obtain	obtain	VERB
ftr-320	1605	14	six	six	NUM
ftr-320	1605	15	-	-	PUNCT
ftr-320	1605	16	figure	figure	NOUN
ftr-320	1605	17	deductions	deduction	NOUN
ftr-320	1605	18	for	for	ADP
ftr-320	1605	19	gifts	gift	NOUN
ftr-320	1605	20	of	of	ADP
ftr-320	1605	21	conservation	conservation	NOUN
ftr-320	1605	22	easements	easement	NOUN
ftr-320	1605	23	where	where	SCONJ
ftr-320	1605	24	the	the	DET
ftr-320	1605	25	conservation	conservation	NOUN
ftr-320	1605	26	purposes	purpose	NOUN
ftr-320	1605	27	of	of	ADP
ftr-320	1605	28	the	the	DET
ftr-320	1605	29	easements	easement	NOUN
ftr-320	1605	30	are	be	AUX
ftr-320	1605	31	not	not	PART
ftr-320	1605	32	protected	protect	VERB
ftr-320	1605	33	in	in	ADP
ftr-320	1605	34	perpetuity	perpetuity	NOUN
ftr-320	1605	35	.	.	PUNCT
ftr-320	1606	1	253	253	NUM
ftr-320	1606	2	.	.	PUNCT
ftr-320	1606	3	see	see	VERB
ftr-320	1606	4	also	also	ADV
ftr-320	1606	5	mclaughlin	mclaughlin	PROPN
ftr-320	1606	6	,	,	PUNCT
ftr-320	1606	7	national	national	ADJ
ftr-320	1606	8	perpetuity	perpetuity	NOUN
ftr-320	1606	9	standards	standard	NOUN
ftr-320	1606	10	,	,	PUNCT
ftr-320	1606	11	part	part	NOUN
ftr-320	1606	12	1	1	NUM
ftr-320	1606	13	,	,	PUNCT
ftr-320	1606	14	supra	supra	PROPN
ftr-320	1606	15	note	note	NOUN
ftr-320	1606	16	16	16	NUM
ftr-320	1606	17	,	,	PUNCT
ftr-320	1606	18	at	at	ADP
ftr-320	1606	19	511–12	511–12	NUM
ftr-320	1606	20	,	,	PUNCT
ftr-320	1606	21	suggesting	suggest	VERB
ftr-320	1606	22	that	that	SCONJ
ftr-320	1606	23	the	the	DET
ftr-320	1606	24	proceeds	proceed	NOUN
ftr-320	1606	25	regulation	regulation	NOUN
ftr-320	1606	26	be	be	AUX
ftr-320	1606	27	revised	revise	VERB
ftr-320	1606	28	to	to	PART
ftr-320	1606	29	eliminate	eliminate	VERB
ftr-320	1606	30	perverse	perverse	ADJ
ftr-320	1606	31	incentives	incentive	NOUN
ftr-320	1606	32	to	to	PART
ftr-320	1606	33	extinguish	extinguish	VERB
ftr-320	1606	34	conservation	conservation	NOUN
ftr-320	1606	35	easements	easement	NOUN
ftr-320	1606	36	.	.	PUNCT
ftr-320	1607	1	2012	2012	NUM
ftr-320	1607	2	]	]	PUNCT
ftr-320	1607	3	tax	tax	NOUN
ftr-320	1607	4	-	-	PUNCT
ftr-320	1607	5	deductible	deductible	ADJ
ftr-320	1607	6	conservation	conservation	NOUN
ftr-320	1607	7	easements	easement	NOUN
ftr-320	1607	8	297	297	NUM
ftr-320	1607	9	forgive	forgive	VERB
ftr-320	1607	10	a	a	DET
ftr-320	1607	11	failure	failure	NOUN
ftr-320	1607	12	to	to	PART
ftr-320	1607	13	comply	comply	VERB
ftr-320	1607	14	with	with	ADP
ftr-320	1607	15	the	the	DET
ftr-320	1607	16	specific	specific	ADJ
ftr-320	1607	17	requirements	requirement	NOUN
ftr-320	1607	18	in	in	ADP
ftr-320	1607	19	section	section	NOUN
ftr-320	1607	20	170(h	170(h	PROPN
ftr-320	1607	21	)	)	PUNCT
ftr-320	1607	22	and	and	CCONJ
ftr-320	1607	23	the	the	DET
ftr-320	1607	24	regulations	regulation	NOUN
ftr-320	1607	25	.	.	PUNCT
ftr-320	1608	1	5	5	X
ftr-320	1608	2	.	.	PUNCT
ftr-320	1608	3	the	the	DET
ftr-320	1608	4	practicalities	practicality	NOUN
ftr-320	1608	5	of	of	ADP
ftr-320	1608	6	obtaining	obtain	VERB
ftr-320	1608	7	mortgage	mortgage	NOUN
ftr-320	1608	8	subordinations	subordination	NOUN
ftr-320	1608	9	could	could	AUX
ftr-320	1608	10	be	be	AUX
ftr-320	1608	11	studied	study	VERB
ftr-320	1608	12	and	and	CCONJ
ftr-320	1608	13	,	,	PUNCT
ftr-320	1608	14	depending	depend	VERB
ftr-320	1608	15	on	on	ADP
ftr-320	1608	16	the	the	DET
ftr-320	1608	17	result	result	NOUN
ftr-320	1608	18	of	of	ADP
ftr-320	1608	19	the	the	DET
ftr-320	1608	20	study	study	NOUN
ftr-320	1608	21	,	,	PUNCT
ftr-320	1608	22	the	the	DET
ftr-320	1608	23	mortgage	mortgage	NOUN
ftr-320	1608	24	subordination	subordination	NOUN
ftr-320	1608	25	regulation	regulation	NOUN
ftr-320	1608	26	could	could	AUX
ftr-320	1608	27	be	be	AUX
ftr-320	1608	28	either	either	CCONJ
ftr-320	1608	29	clarified	clarify	VERB
ftr-320	1608	30	or	or	CCONJ
ftr-320	1608	31	modified	modify	VERB
ftr-320	1608	32	to	to	PART
ftr-320	1608	33	appropriately	appropriately	ADV
ftr-320	1608	34	protect	protect	VERB
ftr-320	1608	35	the	the	DET
ftr-320	1608	36	public	public	ADJ
ftr-320	1608	37	investment	investment	NOUN
ftr-320	1608	38	in	in	ADP
ftr-320	1608	39	the	the	DET
ftr-320	1608	40	event	event	NOUN
ftr-320	1608	41	of	of	ADP
ftr-320	1608	42	extinguishment	extinguishment	NOUN
ftr-320	1608	43	of	of	ADP
ftr-320	1608	44	an	an	DET
ftr-320	1608	45	easement	easement	ADJ
ftr-320	1608	46	encumbering	encumbering	NOUN
ftr-320	1608	47	property	property	NOUN
ftr-320	1608	48	subject	subject	NOUN
ftr-320	1608	49	to	to	ADP
ftr-320	1608	50	a	a	DET
ftr-320	1608	51	mortgage	mortgage	NOUN
ftr-320	1608	52	.	.	PUNCT
ftr-320	1609	1	254	254	NUM
ftr-320	1609	2	6	6	NUM
ftr-320	1609	3	.	.	PUNCT
ftr-320	1609	4	safe	safe	ADJ
ftr-320	1609	5	harbor	harbor	NOUN
ftr-320	1609	6	clauses	clause	NOUN
ftr-320	1609	7	,	,	PUNCT
ftr-320	1609	8	examples	example	NOUN
ftr-320	1609	9	,	,	PUNCT
ftr-320	1609	10	and	and	CCONJ
ftr-320	1609	11	illustrations	illustration	NOUN
ftr-320	1609	12	could	could	AUX
ftr-320	1609	13	be	be	AUX
ftr-320	1609	14	provided	provide	VERB
ftr-320	1609	15	to	to	PART
ftr-320	1609	16	further	far	ADV
ftr-320	1609	17	clarify	clarify	VERB
ftr-320	1609	18	and	and	CCONJ
ftr-320	1609	19	facilitate	facilitate	VERB
ftr-320	1609	20	compliance	compliance	NOUN
ftr-320	1609	21	with	with	ADP
ftr-320	1609	22	the	the	DET
ftr-320	1609	23	rules	rule	NOUN
ftr-320	1609	24	.	.	PUNCT
ftr-320	1610	1	d.	d.	NOUN
ftr-320	1610	2	recommendations	recommendation	NOUN
ftr-320	1610	3	of	of	ADP
ftr-320	1610	4	others	other	NOUN
ftr-320	1610	5	another	another	DET
ftr-320	1610	6	possible	possible	ADJ
ftr-320	1610	7	response	response	NOUN
ftr-320	1610	8	to	to	ADP
ftr-320	1610	9	the	the	DET
ftr-320	1610	10	current	current	ADJ
ftr-320	1610	11	conundrum	conundrum	NOUN
ftr-320	1610	12	the	the	DET
ftr-320	1610	13	irs	irs	PROPN
ftr-320	1610	14	faces	face	VERB
ftr-320	1610	15	in	in	ADP
ftr-320	1610	16	policing	police	VERB
ftr-320	1610	17	conservation	conservation	NOUN
ftr-320	1610	18	easement	easement	NOUN
ftr-320	1610	19	donation	donation	NOUN
ftr-320	1610	20	transactions	transaction	NOUN
ftr-320	1610	21	is	be	AUX
ftr-320	1610	22	to	to	PART
ftr-320	1610	23	simply	simply	ADV
ftr-320	1610	24	repeal	repeal	VERB
ftr-320	1610	25	section	section	NOUN
ftr-320	1610	26	170(h	170(h	PROPN
ftr-320	1610	27	)	)	PUNCT
ftr-320	1610	28	and	and	CCONJ
ftr-320	1610	29	replace	replace	VERB
ftr-320	1610	30	it	it	PRON
ftr-320	1610	31	with	with	ADP
ftr-320	1610	32	either	either	CCONJ
ftr-320	1610	33	a	a	DET
ftr-320	1610	34	direct	direct	ADJ
ftr-320	1610	35	spending	spending	NOUN
ftr-320	1610	36	program	program	NOUN
ftr-320	1610	37	or	or	CCONJ
ftr-320	1610	38	a	a	DET
ftr-320	1610	39	limited	limited	ADJ
ftr-320	1610	40	budget	budget	NOUN
ftr-320	1610	41	tax	tax	NOUN
ftr-320	1610	42	credit	credit	NOUN
ftr-320	1610	43	program	program	NOUN
ftr-320	1610	44	,	,	PUNCT
ftr-320	1610	45	in	in	ADP
ftr-320	1610	46	each	each	DET
ftr-320	1610	47	case	case	NOUN
ftr-320	1610	48	administered	administer	VERB
ftr-320	1610	49	by	by	ADP
ftr-320	1610	50	an	an	DET
ftr-320	1610	51	expert	expert	ADJ
ftr-320	1610	52	federal	federal	ADJ
ftr-320	1610	53	agency	agency	NOUN
ftr-320	1610	54	.	.	PUNCT
ftr-320	1611	1	the	the	DET
ftr-320	1611	2	goal	goal	NOUN
ftr-320	1611	3	would	would	AUX
ftr-320	1611	4	be	be	AUX
ftr-320	1611	5	to	to	PART
ftr-320	1611	6	maximize	maximize	VERB
ftr-320	1611	7	the	the	DET
ftr-320	1611	8	public	public	ADJ
ftr-320	1611	9	benefit	benefit	NOUN
ftr-320	1611	10	obtained	obtain	VERB
ftr-320	1611	11	from	from	ADP
ftr-320	1611	12	the	the	DET
ftr-320	1611	13	federal	federal	ADJ
ftr-320	1611	14	expenditure	expenditure	NOUN
ftr-320	1611	15	on	on	ADP
ftr-320	1611	16	conservation	conservation	NOUN
ftr-320	1611	17	easements	easement	NOUN
ftr-320	1611	18	while	while	SCONJ
ftr-320	1611	19	minimizing	minimize	VERB
ftr-320	1611	20	the	the	DET
ftr-320	1611	21	potential	potential	NOUN
ftr-320	1611	22	for	for	ADP
ftr-320	1611	23	abuse	abuse	NOUN
ftr-320	1611	24	.	.	PUNCT
ftr-320	1612	1	harvard	harvard	PROPN
ftr-320	1612	2	law	law	PROPN
ftr-320	1612	3	professor	professor	PROPN
ftr-320	1612	4	daniel	daniel	PROPN
ftr-320	1612	5	halperin	halperin	PROPN
ftr-320	1612	6	recently	recently	ADV
ftr-320	1612	7	proposed	propose	VERB
ftr-320	1612	8	these	these	DET
ftr-320	1612	9	reforms	reform	NOUN
ftr-320	1612	10	.	.	PUNCT
ftr-320	1613	1	255	255	NUM
ftr-320	1613	2	professor	professor	NOUN
ftr-320	1613	3	halperin	halperin	NOUN
ftr-320	1613	4	formerly	formerly	ADV
ftr-320	1613	5	served	serve	VERB
ftr-320	1613	6	as	as	ADP
ftr-320	1613	7	the	the	DET
ftr-320	1613	8	treasury	treasury	NOUN
ftr-320	1613	9	department‘s	department‘s	NOUN
ftr-320	1613	10	deputy	deputy	NOUN
ftr-320	1613	11	assistant	assistant	NOUN
ftr-320	1613	12	secretary	secretary	NOUN
ftr-320	1613	13	for	for	ADP
ftr-320	1613	14	tax	tax	NOUN
ftr-320	1613	15	policy	policy	NOUN
ftr-320	1613	16	and	and	CCONJ
ftr-320	1613	17	testified	testify	VERB
ftr-320	1613	18	on	on	ADP
ftr-320	1613	19	behalf	behalf	NOUN
ftr-320	1613	20	of	of	ADP
ftr-320	1613	21	that	that	DET
ftr-320	1613	22	department	department	NOUN
ftr-320	1613	23	regarding	regard	VERB
ftr-320	1613	24	the	the	DET
ftr-320	1613	25	deduction	deduction	NOUN
ftr-320	1613	26	for	for	ADP
ftr-320	1613	27	conservation	conservation	NOUN
ftr-320	1613	28	easement	easement	NOUN
ftr-320	1613	29	donations	donation	NOUN
ftr-320	1613	30	during	during	ADP
ftr-320	1613	31	the	the	DET
ftr-320	1613	32	congressional	congressional	ADJ
ftr-320	1613	33	hearings	hearing	NOUN
ftr-320	1613	34	preceding	precede	VERB
ftr-320	1613	35	the	the	DET
ftr-320	1613	36	enactment	enactment	NOUN
ftr-320	1613	37	of	of	ADP
ftr-320	1613	38	section	section	NOUN
ftr-320	1613	39	170(h	170(h	PROPN
ftr-320	1613	40	)	)	PUNCT
ftr-320	1613	41	.	.	PUNCT
ftr-320	1614	1	256	256	NUM
ftr-320	1614	2	professor	professor	NOUN
ftr-320	1614	3	halperin	halperin	NOUN
ftr-320	1614	4	argues	argue	VERB
ftr-320	1614	5	that	that	SCONJ
ftr-320	1614	6	the	the	DET
ftr-320	1614	7	deduction	deduction	NOUN
ftr-320	1614	8	under	under	ADP
ftr-320	1614	9	section	section	NOUN
ftr-320	1614	10	170(h	170(h	PROPN
ftr-320	1614	11	)	)	PUNCT
ftr-320	1614	12	is	be	AUX
ftr-320	1614	13	wasteful	wasteful	ADJ
ftr-320	1614	14	,	,	PUNCT
ftr-320	1614	15	inefficient	inefficient	ADJ
ftr-320	1614	16	,	,	PUNCT
ftr-320	1614	17	and	and	CCONJ
ftr-320	1614	18	subject	subject	ADJ
ftr-320	1614	19	to	to	ADP
ftr-320	1614	20	abuse	abuse	NOUN
ftr-320	1614	21	.	.	PUNCT
ftr-320	1615	1	257	257	NUM
ftr-320	1615	2	he	he	PRON
ftr-320	1615	3	cites	cite	VERB
ftr-320	1615	4	as	as	ADP
ftr-320	1615	5	primary	primary	ADJ
ftr-320	1615	6	concerns	concern	NOUN
ftr-320	1615	7	the	the	DET
ftr-320	1615	8	potential	potential	NOUN
ftr-320	1615	9	that	that	SCONJ
ftr-320	1615	10	easements	easement	NOUN
ftr-320	1615	11	will	will	AUX
ftr-320	1615	12	not	not	PART
ftr-320	1615	13	be	be	AUX
ftr-320	1615	14	enforced	enforce	VERB
ftr-320	1615	15	over	over	ADP
ftr-320	1615	16	the	the	DET
ftr-320	1615	17	long	long	ADJ
ftr-320	1615	18	term	term	NOUN
ftr-320	1615	19	,	,	PUNCT
ftr-320	1616	1	the	the	DET
ftr-320	1616	2	inadequacy	inadequacy	NOUN
ftr-320	1616	3	of	of	ADP
ftr-320	1616	4	public	public	ADJ
ftr-320	1616	5	benefit	benefit	NOUN
ftr-320	1616	6	,	,	PUNCT
ftr-320	1616	7	overvaluation	overvaluation	NOUN
ftr-320	1616	8	,	,	PUNCT
ftr-320	1616	9	and	and	CCONJ
ftr-320	1616	10	the	the	DET
ftr-320	1616	11	lack	lack	NOUN
ftr-320	1616	12	of	of	ADP
ftr-320	1616	13	budget	budget	NOUN
ftr-320	1616	14	control	control	NOUN
ftr-320	1616	15	.	.	PUNCT
ftr-320	1617	1	258	258	NUM
ftr-320	1617	2	he	he	PRON
ftr-320	1617	3	also	also	ADV
ftr-320	1617	4	notes	note	VERB
ftr-320	1617	5	that	that	SCONJ
ftr-320	1617	6	abuses	abuse	NOUN
ftr-320	1617	7	are	be	AUX
ftr-320	1617	8	likely	likely	ADV
ftr-320	1617	9	given	give	VERB
ftr-320	1617	10	that	that	SCONJ
ftr-320	1617	11	the	the	DET
ftr-320	1617	12	donor	donor	NOUN
ftr-320	1617	13	―retains	―retain	VERB
ftr-320	1617	14	the	the	DET
ftr-320	1617	15	benefit	benefit	NOUN
ftr-320	1617	16	of	of	ADP
ftr-320	1617	17	the	the	DET
ftr-320	1617	18	land	land	NOUN
ftr-320	1617	19	subject	subject	ADJ
ftr-320	1617	20	to	to	ADP
ftr-320	1617	21	the	the	DET
ftr-320	1617	22	easement	easement	NOUN
ftr-320	1617	23	and	and	CCONJ
ftr-320	1617	24	may	may	AUX
ftr-320	1617	25	use	use	VERB
ftr-320	1617	26	it	it	PRON
ftr-320	1617	27	in	in	ADP
ftr-320	1617	28	[	[	NOUN
ftr-320	1617	29	ways	way	NOUN
ftr-320	1617	30	]	]	PUNCT
ftr-320	1617	31	that	that	PRON
ftr-320	1617	32	endanger	endanger	VERB
ftr-320	1617	33	[	[	X
ftr-320	1617	34	]	]	X
ftr-320	1617	35	the	the	DET
ftr-320	1617	36	conservation	conservation	NOUN
ftr-320	1617	37	value[s].‖	value[s].‖	VERB
ftr-320	1617	38	259	259	NUM
ftr-320	1617	39	while	while	SCONJ
ftr-320	1617	40	professor	professor	NOUN
ftr-320	1617	41	halperin	halperin	NOUN
ftr-320	1617	42	provides	provide	VERB
ftr-320	1617	43	numerous	numerous	ADJ
ftr-320	1617	44	reasons	reason	NOUN
ftr-320	1617	45	to	to	PART
ftr-320	1617	46	consider	consider	VERB
ftr-320	1617	47	repeal	repeal	NOUN
ftr-320	1617	48	,	,	PUNCT
ftr-320	1617	49	and	and	CCONJ
ftr-320	1617	50	the	the	DET
ftr-320	1617	51	irs‘s	irs‘s	NOUN
ftr-320	1617	52	difficulties	difficulty	NOUN
ftr-320	1617	53	in	in	ADP
ftr-320	1617	54	policing	police	VERB
ftr-320	1617	55	conservation	conservation	NOUN
ftr-320	1617	56	easement	easement	ADJ
ftr-320	1617	57	donation	donation	NOUN
ftr-320	1617	58	254	254	NUM
ftr-320	1617	59	.	.	PUNCT
ftr-320	1618	1	see	see	VERB
ftr-320	1618	2	supra	supra	PROPN
ftr-320	1618	3	pt	pt	PROPN
ftr-320	1618	4	.	.	PUNCT
ftr-320	1618	5	iii.a	iii.a	PROPN
ftr-320	1618	6	.	.	NOUN
ftr-320	1619	1	255	255	X
ftr-320	1619	2	.	.	PUNCT
ftr-320	1620	1	see	see	VERB
ftr-320	1620	2	daniel	daniel	PROPN
ftr-320	1620	3	halperin	halperin	PROPN
ftr-320	1620	4	,	,	PUNCT
ftr-320	1620	5	a	a	DET
ftr-320	1620	6	better	well	ADJ
ftr-320	1620	7	way	way	NOUN
ftr-320	1620	8	to	to	PART
ftr-320	1620	9	encourage	encourage	VERB
ftr-320	1620	10	gifts	gift	NOUN
ftr-320	1620	11	of	of	ADP
ftr-320	1620	12	conservation	conservation	NOUN
ftr-320	1620	13	easements	easement	NOUN
ftr-320	1620	14	,	,	PUNCT
ftr-320	1620	15	136	136	NUM
ftr-320	1620	16	tax	tax	NOUN
ftr-320	1620	17	notes	note	NOUN
ftr-320	1620	18	307	307	NUM
ftr-320	1620	19	(	(	PUNCT
ftr-320	1620	20	2012	2012	NUM
ftr-320	1620	21	)	)	PUNCT
ftr-320	1621	1	[	[	X
ftr-320	1621	2	hereinafter	hereinafter	NOUN
ftr-320	1621	3	halperin	halperin	NOUN
ftr-320	1621	4	,	,	PUNCT
ftr-320	1621	5	a	a	DET
ftr-320	1621	6	better	well	ADJ
ftr-320	1621	7	way	way	NOUN
ftr-320	1621	8	]	]	X
ftr-320	1621	9	.	.	PUNCT
ftr-320	1622	1	256	256	NUM
ftr-320	1622	2	.	.	X
ftr-320	1622	3	see	see	VERB
ftr-320	1622	4	,	,	PUNCT
ftr-320	1622	5	e.g.	e.g.	ADV
ftr-320	1622	6	,	,	PUNCT
ftr-320	1622	7	miscellaneous	miscellaneous	ADJ
ftr-320	1622	8	tax	tax	NOUN
ftr-320	1622	9	bills	bill	NOUN
ftr-320	1622	10	:	:	PUNCT
ftr-320	1622	11	hearing	hearing	NOUN
ftr-320	1622	12	,	,	PUNCT
ftr-320	1622	13	supra	supra	PROPN
ftr-320	1622	14	note	note	PROPN
ftr-320	1622	15	202	202	NUM
ftr-320	1622	16	,	,	PUNCT
ftr-320	1622	17	at	at	ADP
ftr-320	1622	18	3–4	3–4	NUM
ftr-320	1622	19	(	(	PUNCT
ftr-320	1622	20	statement	statement	NOUN
ftr-320	1622	21	of	of	ADP
ftr-320	1622	22	hon	hon	PROPN
ftr-320	1622	23	.	.	PUNCT
ftr-320	1623	1	daniel	daniel	PROPN
ftr-320	1623	2	i.	i.	PROPN
ftr-320	1623	3	halperin	halperin	PROPN
ftr-320	1623	4	,	,	PUNCT
ftr-320	1623	5	deputy	deputy	NOUN
ftr-320	1623	6	assistant	assistant	NOUN
ftr-320	1623	7	secretary	secretary	NOUN
ftr-320	1623	8	for	for	ADP
ftr-320	1623	9	tax	tax	NOUN
ftr-320	1623	10	policy	policy	NOUN
ftr-320	1623	11	,	,	PUNCT
ftr-320	1623	12	department	department	NOUN
ftr-320	1623	13	of	of	ADP
ftr-320	1623	14	the	the	DET
ftr-320	1623	15	treasury	treasury	NOUN
ftr-320	1623	16	)	)	PUNCT
ftr-320	1623	17	.	.	PUNCT
ftr-320	1624	1	257	257	NUM
ftr-320	1624	2	.	.	PUNCT
ftr-320	1625	1	halperin	halperin	PROPN
ftr-320	1625	2	,	,	PUNCT
ftr-320	1625	3	a	a	DET
ftr-320	1625	4	better	well	ADJ
ftr-320	1625	5	way	way	NOUN
ftr-320	1625	6	,	,	PUNCT
ftr-320	1625	7	supra	supra	PROPN
ftr-320	1625	8	note	note	NOUN
ftr-320	1625	9	255	255	NUM
ftr-320	1625	10	,	,	PUNCT
ftr-320	1625	11	at	at	ADP
ftr-320	1625	12	307	307	NUM
ftr-320	1625	13	.	.	PUNCT
ftr-320	1625	14	258	258	NUM
ftr-320	1625	15	.	.	PUNCT
ftr-320	1626	1	i	i	PRON
ftr-320	1626	2	d.	d.	PROPN
ftr-320	1626	3	at	at	ADP
ftr-320	1626	4	308–11	308–11	PROPN
ftr-320	1626	5	.	.	PUNCT
ftr-320	1627	1	259	259	NUM
ftr-320	1627	2	.	.	PUNCT
ftr-320	1628	1	i	i	PRON
ftr-320	1628	2	d.	d.	PROPN
ftr-320	1628	3	at	at	ADP
ftr-320	1628	4	307	307	NUM
ftr-320	1628	5	.	.	PUNCT
ftr-320	1629	1	298	298	NUM
ftr-320	1629	2	florida	florida	PROPN
ftr-320	1629	3	tax	tax	NOUN
ftr-320	1629	4	review	review	NOUN
ftr-320	1629	5	[	[	X
ftr-320	1629	6	vol	vol	NOUN
ftr-320	1629	7	.	.	PUNCT
ftr-320	1630	1	13:5	13:5	NUM
ftr-320	1630	2	transactions	transaction	NOUN
ftr-320	1630	3	add	add	VERB
ftr-320	1630	4	further	further	ADJ
ftr-320	1630	5	fuel	fuel	NOUN
ftr-320	1630	6	to	to	ADP
ftr-320	1630	7	the	the	DET
ftr-320	1630	8	fire	fire	NOUN
ftr-320	1630	9	,	,	PUNCT
ftr-320	1630	10	260	260	NUM
ftr-320	1630	11	there	there	PRON
ftr-320	1630	12	is	be	VERB
ftr-320	1630	13	a	a	DET
ftr-320	1630	14	long	long	ADJ
ftr-320	1630	15	history	history	NOUN
ftr-320	1630	16	of	of	ADP
ftr-320	1630	17	support	support	NOUN
ftr-320	1630	18	for	for	ADP
ftr-320	1630	19	section	section	NOUN
ftr-320	1630	20	170(h	170(h	PROPN
ftr-320	1630	21	)	)	PUNCT
ftr-320	1630	22	in	in	ADP
ftr-320	1630	23	congress	congress	PROPN
ftr-320	1630	24	.	.	PUNCT
ftr-320	1631	1	perhaps	perhaps	ADV
ftr-320	1631	2	in	in	ADP
ftr-320	1631	3	recognition	recognition	NOUN
ftr-320	1631	4	of	of	ADP
ftr-320	1631	5	this	this	PRON
ftr-320	1631	6	,	,	PUNCT
ftr-320	1631	7	professor	professor	NOUN
ftr-320	1631	8	halperin	halperin	NOUN
ftr-320	1631	9	also	also	ADV
ftr-320	1631	10	recommends	recommend	VERB
ftr-320	1631	11	that	that	SCONJ
ftr-320	1631	12	certain	certain	ADJ
ftr-320	1631	13	changes	change	NOUN
ftr-320	1631	14	be	be	AUX
ftr-320	1631	15	made	make	VERB
ftr-320	1631	16	if	if	SCONJ
ftr-320	1631	17	the	the	DET
ftr-320	1631	18	deduction	deduction	NOUN
ftr-320	1631	19	is	be	AUX
ftr-320	1631	20	continued	continue	VERB
ftr-320	1631	21	.	.	PUNCT
ftr-320	1632	1	relevant	relevant	ADJ
ftr-320	1632	2	to	to	ADP
ftr-320	1632	3	this	this	DET
ftr-320	1632	4	article	article	NOUN
ftr-320	1632	5	and	and	CCONJ
ftr-320	1632	6	the	the	DET
ftr-320	1632	7	perpetuity	perpetuity	NOUN
ftr-320	1632	8	requirements	requirement	NOUN
ftr-320	1632	9	,	,	PUNCT
ftr-320	1632	10	he	he	PRON
ftr-320	1632	11	explains	explain	VERB
ftr-320	1632	12	that	that	SCONJ
ftr-320	1632	13	―[a]ccurate	―[a]ccurate	PROPN
ftr-320	1632	14	valuation	valuation	NOUN
ftr-320	1632	15	of	of	ADP
ftr-320	1632	16	the	the	DET
ftr-320	1632	17	easement	easement	NOUN
ftr-320	1632	18	at	at	ADP
ftr-320	1632	19	the	the	DET
ftr-320	1632	20	time	time	NOUN
ftr-320	1632	21	of	of	ADP
ftr-320	1632	22	contribution	contribution	NOUN
ftr-320	1632	23	is	be	AUX
ftr-320	1632	24	insufficient	insufficient	ADJ
ftr-320	1632	25	if	if	SCONJ
ftr-320	1632	26	there	there	PRON
ftr-320	1632	27	is	be	VERB
ftr-320	1632	28	inadequate	inadequate	ADJ
ftr-320	1632	29	protection	protection	NOUN
ftr-320	1632	30	of	of	ADP
ftr-320	1632	31	the	the	DET
ftr-320	1632	32	perpetual	perpetual	ADJ
ftr-320	1632	33	easement	easement	NOUN
ftr-320	1632	34	because	because	SCONJ
ftr-320	1632	35	of	of	ADP
ftr-320	1632	36	failure	failure	NOUN
ftr-320	1632	37	to	to	PART
ftr-320	1632	38	monitor	monitor	VERB
ftr-320	1632	39	,	,	PUNCT
ftr-320	1632	40	ignoring	ignore	VERB
ftr-320	1632	41	violations	violation	NOUN
ftr-320	1632	42	,	,	PUNCT
ftr-320	1632	43	amendment	amendment	NOUN
ftr-320	1632	44	of	of	ADP
ftr-320	1632	45	the	the	DET
ftr-320	1632	46	easement	easement	ADJ
ftr-320	1632	47	conditions	condition	NOUN
ftr-320	1632	48	,	,	PUNCT
ftr-320	1632	49	or	or	CCONJ
ftr-320	1632	50	otherwise.‖	otherwise.‖	NOUN
ftr-320	1632	51	261	261	NUM
ftr-320	1632	52	accordingly	accordingly	ADV
ftr-320	1632	53	,	,	PUNCT
ftr-320	1632	54	he	he	PRON
ftr-320	1632	55	recommends	recommend	VERB
ftr-320	1632	56	that	that	SCONJ
ftr-320	1632	57	eligible	eligible	ADJ
ftr-320	1632	58	donees	donee	NOUN
ftr-320	1632	59	of	of	ADP
ftr-320	1632	60	tax	tax	NOUN
ftr-320	1632	61	-	-	PUNCT
ftr-320	1632	62	deductible	deductible	ADJ
ftr-320	1632	63	easements	easement	NOUN
ftr-320	1632	64	be	be	AUX
ftr-320	1632	65	limited	limit	VERB
ftr-320	1632	66	to	to	ADP
ftr-320	1632	67	organizations	organization	NOUN
ftr-320	1632	68	that	that	PRON
ftr-320	1632	69	meet	meet	VERB
ftr-320	1632	70	rigorous	rigorous	ADJ
ftr-320	1632	71	uniform	uniform	ADJ
ftr-320	1632	72	standards	standard	NOUN
ftr-320	1632	73	,	,	PUNCT
ftr-320	1632	74	that	that	SCONJ
ftr-320	1632	75	an	an	DET
ftr-320	1632	76	excise	excise	NOUN
ftr-320	1632	77	tax	tax	NOUN
ftr-320	1632	78	be	be	AUX
ftr-320	1632	79	imposed	impose	VERB
ftr-320	1632	80	on	on	ADP
ftr-320	1632	81	officers	officer	NOUN
ftr-320	1632	82	and	and	CCONJ
ftr-320	1632	83	directors	director	NOUN
ftr-320	1632	84	for	for	ADP
ftr-320	1632	85	non	non	ADJ
ftr-320	1632	86	-	-	NOUN
ftr-320	1632	87	enforcement	enforcement	NOUN
ftr-320	1632	88	,	,	PUNCT
ftr-320	1632	89	and	and	CCONJ
ftr-320	1632	90	that	that	SCONJ
ftr-320	1632	91	a	a	DET
ftr-320	1632	92	federal	federal	ADJ
ftr-320	1632	93	agency	agency	NOUN
ftr-320	1632	94	other	other	ADJ
ftr-320	1632	95	than	than	ADP
ftr-320	1632	96	the	the	DET
ftr-320	1632	97	irs	irs	PROPN
ftr-320	1632	98	be	be	AUX
ftr-320	1632	99	involved	involve	VERB
ftr-320	1632	100	in	in	ADP
ftr-320	1632	101	enforcement	enforcement	NOUN
ftr-320	1632	102	.	.	PUNCT
ftr-320	1633	1	262	262	NUM
ftr-320	1633	2	v.	v.	ADP
ftr-320	1633	3	conclusion	conclusion	NOUN
ftr-320	1633	4	the	the	DET
ftr-320	1633	5	enormous	enormous	ADJ
ftr-320	1633	6	up	up	ADJ
ftr-320	1633	7	-	-	PUNCT
ftr-320	1633	8	front	front	NOUN
ftr-320	1633	9	investment	investment	NOUN
ftr-320	1633	10	in	in	ADP
ftr-320	1633	11	tax	tax	NOUN
ftr-320	1633	12	-	-	PUNCT
ftr-320	1633	13	deductible	deductible	ADJ
ftr-320	1633	14	conservation	conservation	NOUN
ftr-320	1633	15	easements	easement	NOUN
ftr-320	1633	16	will	will	AUX
ftr-320	1633	17	be	be	AUX
ftr-320	1633	18	for	for	ADP
ftr-320	1633	19	naught	naught	ADJ
ftr-320	1633	20	if	if	SCONJ
ftr-320	1633	21	the	the	DET
ftr-320	1633	22	purportedly	purportedly	ADV
ftr-320	1633	23	perpetual	perpetual	ADJ
ftr-320	1633	24	protections	protection	NOUN
ftr-320	1633	25	prove	prove	VERB
ftr-320	1633	26	to	to	PART
ftr-320	1633	27	be	be	AUX
ftr-320	1633	28	ephemeral	ephemeral	ADJ
ftr-320	1633	29	because	because	SCONJ
ftr-320	1633	30	government	government	NOUN
ftr-320	1633	31	and	and	CCONJ
ftr-320	1633	32	nonprofit	nonprofit	ADJ
ftr-320	1633	33	holders	holder	NOUN
ftr-320	1633	34	are	be	AUX
ftr-320	1633	35	able	able	ADJ
ftr-320	1633	36	to	to	PART
ftr-320	1633	37	release	release	VERB
ftr-320	1633	38	,	,	PUNCT
ftr-320	1633	39	sell	sell	VERB
ftr-320	1633	40	,	,	PUNCT
ftr-320	1633	41	swap	swap	NOUN
ftr-320	1633	42	,	,	PUNCT
ftr-320	1633	43	or	or	CCONJ
ftr-320	1633	44	otherwise	otherwise	ADV
ftr-320	1633	45	extinguish	extinguish	VERB
ftr-320	1633	46	the	the	DET
ftr-320	1633	47	easements	easement	NOUN
ftr-320	1633	48	in	in	ADP
ftr-320	1633	49	disregard	disregard	NOUN
ftr-320	1633	50	of	of	ADP
ftr-320	1633	51	the	the	DET
ftr-320	1633	52	restriction	restriction	NOUN
ftr-320	1633	53	on	on	ADP
ftr-320	1633	54	transfer	transfer	NOUN
ftr-320	1633	55	,	,	PUNCT
ftr-320	1633	56	extinguishment	extinguishment	NOUN
ftr-320	1633	57	,	,	PUNCT
ftr-320	1633	58	proceeds	proceed	NOUN
ftr-320	1633	59	,	,	PUNCT
ftr-320	1633	60	and	and	CCONJ
ftr-320	1633	61	other	other	ADJ
ftr-320	1633	62	perpetuity	perpetuity	NOUN
ftr-320	1633	63	-	-	PUNCT
ftr-320	1633	64	related	relate	VERB
ftr-320	1633	65	requirements	requirement	NOUN
ftr-320	1633	66	.	.	PUNCT
ftr-320	1634	1	it	it	PRON
ftr-320	1634	2	is	be	AUX
ftr-320	1634	3	not	not	PART
ftr-320	1634	4	enough	enough	ADJ
ftr-320	1634	5	that	that	SCONJ
ftr-320	1634	6	conservation	conservation	NOUN
ftr-320	1634	7	easement	easement	ADJ
ftr-320	1634	8	donors	donor	NOUN
ftr-320	1634	9	accurately	accurately	ADV
ftr-320	1634	10	value	value	VERB
ftr-320	1634	11	the	the	DET
ftr-320	1634	12	easements	easement	NOUN
ftr-320	1634	13	,	,	PUNCT
ftr-320	1634	14	properly	properly	ADV
ftr-320	1634	15	substantiate	substantiate	VERB
ftr-320	1634	16	their	their	PRON
ftr-320	1634	17	donations	donation	NOUN
ftr-320	1634	18	,	,	PUNCT
ftr-320	1634	19	and	and	CCONJ
ftr-320	1634	20	satisfy	satisfy	VERB
ftr-320	1634	21	the	the	DET
ftr-320	1634	22	conservation	conservation	NOUN
ftr-320	1634	23	purposes	purpose	NOUN
ftr-320	1634	24	tests	test	VERB
ftr-320	1634	25	under	under	ADP
ftr-320	1634	26	section	section	NOUN
ftr-320	1634	27	170(h	170(h	PROPN
ftr-320	1634	28	)	)	PUNCT
ftr-320	1634	29	;	;	PUNCT
ftr-320	1634	30	they	they	PRON
ftr-320	1634	31	must	must	AUX
ftr-320	1634	32	also	also	ADV
ftr-320	1634	33	comply	comply	VERB
ftr-320	1634	34	with	with	ADP
ftr-320	1634	35	the	the	DET
ftr-320	1634	36	critically	critically	ADV
ftr-320	1634	37	important	important	ADJ
ftr-320	1634	38	protected	protect	VERB
ftr-320	1634	39	-	-	PUNCT
ftr-320	1634	40	in	in	ADP
ftr-320	1634	41	-	-	PUNCT
ftr-320	1634	42	perpetuity	perpetuity	NOUN
ftr-320	1634	43	requirements	requirement	NOUN
ftr-320	1634	44	.	.	PUNCT
ftr-320	1635	1	carpenter	carpenter	NOUN
ftr-320	1635	2	was	be	AUX
ftr-320	1635	3	an	an	DET
ftr-320	1635	4	important	important	ADJ
ftr-320	1635	5	victory	victory	NOUN
ftr-320	1635	6	for	for	ADP
ftr-320	1635	7	the	the	DET
ftr-320	1635	8	irs	irs	PROPN
ftr-320	1635	9	and	and	CCONJ
ftr-320	1635	10	,	,	PUNCT
ftr-320	1635	11	by	by	ADP
ftr-320	1635	12	extension	extension	NOUN
ftr-320	1635	13	,	,	PUNCT
ftr-320	1635	14	the	the	DET
ftr-320	1635	15	public	public	NOUN
ftr-320	1635	16	,	,	PUNCT
ftr-320	1635	17	because	because	SCONJ
ftr-320	1635	18	it	it	PRON
ftr-320	1635	19	provides	provide	VERB
ftr-320	1635	20	some	some	DET
ftr-320	1635	21	key	key	ADJ
ftr-320	1635	22	guidance	guidance	NOUN
ftr-320	1635	23	regarding	regard	VERB
ftr-320	1635	24	compliance	compliance	NOUN
ftr-320	1635	25	with	with	ADP
ftr-320	1635	26	the	the	DET
ftr-320	1635	27	protected	protect	VERB
ftr-320	1635	28	-	-	PUNCT
ftr-320	1635	29	in	in	ADP
ftr-320	1635	30	-	-	PUNCT
ftr-320	1635	31	perpetuity	perpetuity	NOUN
ftr-320	1635	32	requirements	requirement	NOUN
ftr-320	1635	33	.	.	PUNCT
ftr-320	1636	1	however	however	ADV
ftr-320	1636	2	,	,	PUNCT
ftr-320	1636	3	carpenter	carpenter	NOUN
ftr-320	1636	4	has	have	AUX
ftr-320	1636	5	also	also	ADV
ftr-320	1636	6	engendered	engender	VERB
ftr-320	1636	7	some	some	DET
ftr-320	1636	8	confusion	confusion	NOUN
ftr-320	1636	9	and	and	CCONJ
ftr-320	1636	10	speculation	speculation	NOUN
ftr-320	1636	11	,	,	PUNCT
ftr-320	1636	12	and	and	CCONJ
ftr-320	1636	13	the	the	DET
ftr-320	1636	14	circuit	circuit	NOUN
ftr-320	1636	15	court	court	NOUN
ftr-320	1636	16	decisions	decision	NOUN
ftr-320	1636	17	260	260	NUM
ftr-320	1636	18	.	.	PUNCT
ftr-320	1637	1	see	see	VERB
ftr-320	1637	2	appendix	appendix	ADJ
ftr-320	1637	3	a	a	PRON
ftr-320	1637	4	,	,	PUNCT
ftr-320	1637	5	infra	infra	NOUN
ftr-320	1637	6	(	(	PUNCT
ftr-320	1637	7	illustrating	illustrate	VERB
ftr-320	1637	8	that	that	SCONJ
ftr-320	1637	9	the	the	DET
ftr-320	1637	10	irs	irs	PROPN
ftr-320	1637	11	has	have	AUX
ftr-320	1637	12	spent	spend	VERB
ftr-320	1637	13	considerable	considerable	ADJ
ftr-320	1637	14	time	time	NOUN
ftr-320	1637	15	,	,	PUNCT
ftr-320	1637	16	money	money	NOUN
ftr-320	1637	17	,	,	PUNCT
ftr-320	1637	18	and	and	CCONJ
ftr-320	1637	19	staff	staff	NOUN
ftr-320	1637	20	resources	resource	NOUN
ftr-320	1637	21	on	on	ADP
ftr-320	1637	22	litigation	litigation	NOUN
ftr-320	1637	23	in	in	ADP
ftr-320	1637	24	this	this	DET
ftr-320	1637	25	context	context	NOUN
ftr-320	1637	26	since	since	SCONJ
ftr-320	1637	27	2005	2005	NUM
ftr-320	1637	28	,	,	PUNCT
ftr-320	1637	29	but	but	CCONJ
ftr-320	1637	30	has	have	AUX
ftr-320	1637	31	lost	lose	VERB
ftr-320	1637	32	five	five	NUM
ftr-320	1637	33	of	of	ADP
ftr-320	1637	34	the	the	DET
ftr-320	1637	35	six	six	NUM
ftr-320	1637	36	cases	case	NOUN
ftr-320	1637	37	appealed	appeal	VERB
ftr-320	1637	38	from	from	ADP
ftr-320	1637	39	the	the	DET
ftr-320	1637	40	tax	tax	NOUN
ftr-320	1637	41	court	court	NOUN
ftr-320	1637	42	to	to	ADP
ftr-320	1637	43	the	the	DET
ftr-320	1637	44	circuit	circuit	NOUN
ftr-320	1637	45	courts	court	NOUN
ftr-320	1637	46	during	during	ADP
ftr-320	1637	47	this	this	DET
ftr-320	1637	48	time	time	NOUN
ftr-320	1637	49	:	:	PUNCT
ftr-320	1637	50	glass	glass	NOUN
ftr-320	1637	51	,	,	PUNCT
ftr-320	1637	52	whitehouse	whitehouse	NOUN
ftr-320	1637	53	,	,	PUNCT
ftr-320	1637	54	simmons	simmon	NOUN
ftr-320	1637	55	,	,	PUNCT
ftr-320	1637	56	scheidelman	scheidelman	NOUN
ftr-320	1637	57	,	,	PUNCT
ftr-320	1637	58	and	and	CCONJ
ftr-320	1637	59	kaufman	kaufman	PROPN
ftr-320	1637	60	iii	iii	PROPN
ftr-320	1637	61	)	)	PUNCT
ftr-320	1637	62	.	.	PUNCT
ftr-320	1638	1	261	261	NUM
ftr-320	1638	2	.	.	PUNCT
ftr-320	1639	1	halperin	halperin	PROPN
ftr-320	1639	2	,	,	PUNCT
ftr-320	1639	3	a	a	DET
ftr-320	1639	4	better	well	ADJ
ftr-320	1639	5	way	way	NOUN
ftr-320	1639	6	,	,	PUNCT
ftr-320	1639	7	supra	supra	PROPN
ftr-320	1639	8	note	note	NOUN
ftr-320	1639	9	255	255	NUM
ftr-320	1639	10	,	,	PUNCT
ftr-320	1639	11	at	at	ADP
ftr-320	1639	12	313	313	NUM
ftr-320	1639	13	.	.	PUNCT
ftr-320	1639	14	262	262	NUM
ftr-320	1639	15	.	.	PUNCT
ftr-320	1640	1	i	i	PRON
ftr-320	1640	2	d.	d.	PROPN
ftr-320	1640	3	at	at	ADP
ftr-320	1640	4	307	307	NUM
ftr-320	1640	5	,	,	PUNCT
ftr-320	1640	6	313	313	NUM
ftr-320	1640	7	.	.	PUNCT
ftr-320	1641	1	professor	professor	NOUN
ftr-320	1641	2	halperin	halperin	NOUN
ftr-320	1641	3	recommends	recommend	VERB
ftr-320	1641	4	that	that	SCONJ
ftr-320	1641	5	―eligible	―eligible	ADJ
ftr-320	1641	6	donees‖	donees‖	PROPN
ftr-320	1641	7	be	be	AUX
ftr-320	1641	8	limited	limit	VERB
ftr-320	1641	9	to	to	PART
ftr-320	1641	10	―large	―large	VERB
ftr-320	1641	11	institutions	institution	NOUN
ftr-320	1641	12	with	with	ADP
ftr-320	1641	13	a	a	DET
ftr-320	1641	14	large	large	ADJ
ftr-320	1641	15	portfolio	portfolio	NOUN
ftr-320	1641	16	of	of	ADP
ftr-320	1641	17	easements	easement	NOUN
ftr-320	1641	18	and	and	CCONJ
ftr-320	1641	19	resources	resource	NOUN
ftr-320	1641	20	and	and	CCONJ
ftr-320	1641	21	motives	motive	NOUN
ftr-320	1641	22	to	to	PART
ftr-320	1641	23	enforce	enforce	VERB
ftr-320	1641	24	the	the	DET
ftr-320	1641	25	easement[s].‖	easement[s].‖	X
ftr-320	1642	1	i	i	PRON
ftr-320	1642	2	d.	d.	PROPN
ftr-320	1642	3	at	at	ADP
ftr-320	1642	4	307	307	NUM
ftr-320	1642	5	.	.	PUNCT
ftr-320	1643	1	however	however	ADV
ftr-320	1643	2	,	,	PUNCT
ftr-320	1643	3	status	status	NOUN
ftr-320	1643	4	as	as	ADP
ftr-320	1643	5	an	an	DET
ftr-320	1643	6	eligible	eligible	ADJ
ftr-320	1643	7	donee	donee	NOUN
ftr-320	1643	8	should	should	AUX
ftr-320	1643	9	not	not	PART
ftr-320	1643	10	depend	depend	VERB
ftr-320	1643	11	on	on	ADP
ftr-320	1643	12	the	the	DET
ftr-320	1643	13	size	size	NOUN
ftr-320	1643	14	of	of	ADP
ftr-320	1643	15	the	the	DET
ftr-320	1643	16	entity	entity	NOUN
ftr-320	1643	17	or	or	CCONJ
ftr-320	1643	18	the	the	DET
ftr-320	1643	19	number	number	NOUN
ftr-320	1643	20	of	of	ADP
ftr-320	1643	21	easements	easement	NOUN
ftr-320	1643	22	it	it	PRON
ftr-320	1643	23	holds	hold	VERB
ftr-320	1643	24	.	.	PUNCT
ftr-320	1644	1	some	some	DET
ftr-320	1644	2	large	large	ADJ
ftr-320	1644	3	institutions	institution	NOUN
ftr-320	1644	4	with	with	ADP
ftr-320	1644	5	large	large	ADJ
ftr-320	1644	6	easement	easement	ADJ
ftr-320	1644	7	portfolios	portfolio	NOUN
ftr-320	1644	8	may	may	AUX
ftr-320	1644	9	be	be	AUX
ftr-320	1644	10	engaged	engage	VERB
ftr-320	1644	11	in	in	ADP
ftr-320	1644	12	abusive	abusive	ADJ
ftr-320	1644	13	transactions	transaction	NOUN
ftr-320	1644	14	or	or	CCONJ
ftr-320	1644	15	operate	operate	VERB
ftr-320	1644	16	in	in	ADP
ftr-320	1644	17	disregard	disregard	NOUN
ftr-320	1644	18	of	of	ADP
ftr-320	1644	19	federal	federal	ADJ
ftr-320	1644	20	tax	tax	NOUN
ftr-320	1644	21	law	law	NOUN
ftr-320	1644	22	requirements	requirement	NOUN
ftr-320	1644	23	and	and	CCONJ
ftr-320	1644	24	the	the	DET
ftr-320	1644	25	laws	law	NOUN
ftr-320	1644	26	governing	govern	VERB
ftr-320	1644	27	the	the	DET
ftr-320	1644	28	administration	administration	NOUN
ftr-320	1644	29	of	of	ADP
ftr-320	1644	30	charitable	charitable	ADJ
ftr-320	1644	31	gifts	gift	NOUN
ftr-320	1644	32	,	,	PUNCT
ftr-320	1644	33	while	while	SCONJ
ftr-320	1644	34	some	some	DET
ftr-320	1644	35	smaller	small	ADJ
ftr-320	1644	36	organizations	organization	NOUN
ftr-320	1644	37	with	with	ADP
ftr-320	1644	38	modest	modest	ADJ
ftr-320	1644	39	easement	easement	ADJ
ftr-320	1644	40	portfolios	portfolio	NOUN
ftr-320	1644	41	may	may	AUX
ftr-320	1644	42	operate	operate	VERB
ftr-320	1644	43	in	in	ADP
ftr-320	1644	44	compliance	compliance	NOUN
ftr-320	1644	45	with	with	ADP
ftr-320	1644	46	the	the	DET
ftr-320	1644	47	law	law	NOUN
ftr-320	1644	48	and	and	CCONJ
ftr-320	1644	49	perform	perform	VERB
ftr-320	1644	50	extraordinary	extraordinary	ADJ
ftr-320	1644	51	services	service	NOUN
ftr-320	1644	52	to	to	ADP
ftr-320	1644	53	the	the	DET
ftr-320	1644	54	public	public	NOUN
ftr-320	1644	55	in	in	ADP
ftr-320	1644	56	their	their	PRON
ftr-320	1644	57	limited	limited	ADJ
ftr-320	1644	58	geographic	geographic	ADJ
ftr-320	1644	59	area	area	NOUN
ftr-320	1644	60	.	.	PUNCT
ftr-320	1645	1	thus	thus	ADV
ftr-320	1645	2	,	,	PUNCT
ftr-320	1645	3	more	more	ADV
ftr-320	1645	4	refined	refined	ADJ
ftr-320	1645	5	measure	measure	NOUN
ftr-320	1645	6	of	of	ADP
ftr-320	1645	7	assessing	assess	VERB
ftr-320	1645	8	―eligible	―eligible	ADJ
ftr-320	1645	9	donee‖	donee‖	PROPN
ftr-320	1645	10	status	status	NOUN
ftr-320	1645	11	should	should	AUX
ftr-320	1645	12	be	be	AUX
ftr-320	1645	13	developed	develop	VERB
ftr-320	1645	14	.	.	PUNCT
ftr-320	1646	1	2012	2012	NUM
ftr-320	1646	2	]	]	PUNCT
ftr-320	1646	3	tax	tax	NOUN
ftr-320	1646	4	-	-	PUNCT
ftr-320	1646	5	deductible	deductible	ADJ
ftr-320	1646	6	conservation	conservation	NOUN
ftr-320	1646	7	easements	easement	NOUN
ftr-320	1646	8	299	299	NUM
ftr-320	1646	9	in	in	ADP
ftr-320	1646	10	simmons	simmon	NOUN
ftr-320	1646	11	and	and	CCONJ
ftr-320	1646	12	kaufman	kaufman	PROPN
ftr-320	1646	13	iii	iii	PROPN
ftr-320	1646	14	have	have	AUX
ftr-320	1646	15	compounded	compound	VERB
ftr-320	1646	16	the	the	DET
ftr-320	1646	17	problem	problem	NOUN
ftr-320	1646	18	by	by	ADP
ftr-320	1646	19	undermining	undermine	VERB
ftr-320	1646	20	the	the	DET
ftr-320	1646	21	irs‘s	irs‘s	NOUN
ftr-320	1646	22	efforts	effort	NOUN
ftr-320	1646	23	to	to	PART
ftr-320	1646	24	enforce	enforce	VERB
ftr-320	1646	25	the	the	DET
ftr-320	1646	26	protected	protect	VERB
ftr-320	1646	27	-	-	PUNCT
ftr-320	1646	28	in	in	ADP
ftr-320	1646	29	-	-	PUNCT
ftr-320	1646	30	perpetuity	perpetuity	NOUN
ftr-320	1646	31	requirements	requirement	NOUN
ftr-320	1646	32	.	.	PUNCT
ftr-320	1647	1	clear	clear	ADJ
ftr-320	1647	2	federal	federal	ADJ
ftr-320	1647	3	rules	rule	NOUN
ftr-320	1647	4	regarding	regard	VERB
ftr-320	1647	5	the	the	DET
ftr-320	1647	6	transfer	transfer	NOUN
ftr-320	1647	7	,	,	PUNCT
ftr-320	1647	8	amendment	amendment	NOUN
ftr-320	1647	9	,	,	PUNCT
ftr-320	1647	10	and	and	CCONJ
ftr-320	1647	11	extinguishment	extinguishment	NOUN
ftr-320	1647	12	of	of	ADP
ftr-320	1647	13	conservation	conservation	NOUN
ftr-320	1647	14	easements	easement	NOUN
ftr-320	1647	15	that	that	PRON
ftr-320	1647	16	are	be	AUX
ftr-320	1647	17	consistent	consistent	ADJ
ftr-320	1647	18	with	with	ADP
ftr-320	1647	19	congressional	congressional	ADJ
ftr-320	1647	20	intent	intent	NOUN
ftr-320	1647	21	are	be	AUX
ftr-320	1647	22	needed	need	VERB
ftr-320	1647	23	,	,	PUNCT
ftr-320	1647	24	whether	whether	SCONJ
ftr-320	1647	25	in	in	ADP
ftr-320	1647	26	the	the	DET
ftr-320	1647	27	form	form	NOUN
ftr-320	1647	28	of	of	ADP
ftr-320	1647	29	revisions	revision	NOUN
ftr-320	1647	30	to	to	ADP
ftr-320	1647	31	the	the	DET
ftr-320	1647	32	regulations	regulation	NOUN
ftr-320	1647	33	,	,	PUNCT
ftr-320	1647	34	formal	formal	ADJ
ftr-320	1647	35	or	or	CCONJ
ftr-320	1647	36	informal	informal	ADJ
ftr-320	1647	37	guidance	guidance	NOUN
ftr-320	1647	38	from	from	ADP
ftr-320	1647	39	the	the	DET
ftr-320	1647	40	irs	irs	PROPN
ftr-320	1647	41	,	,	PUNCT
ftr-320	1647	42	or	or	CCONJ
ftr-320	1647	43	additions	addition	NOUN
ftr-320	1647	44	to	to	ADP
ftr-320	1647	45	§	§	PROPN
ftr-320	1647	46	170(h	170(h	PROPN
ftr-320	1647	47	)	)	PUNCT
ftr-320	1647	48	.	.	PUNCT
ftr-320	1648	1	without	without	ADP
ftr-320	1648	2	such	such	ADJ
ftr-320	1648	3	rules	rule	NOUN
ftr-320	1648	4	,	,	PUNCT
ftr-320	1648	5	the	the	DET
ftr-320	1648	6	purportedly	purportedly	ADV
ftr-320	1648	7	perpetual	perpetual	ADJ
ftr-320	1648	8	protections	protection	NOUN
ftr-320	1648	9	provided	provide	VERB
ftr-320	1648	10	by	by	ADP
ftr-320	1648	11	tax	tax	NOUN
ftr-320	1648	12	-	-	PUNCT
ftr-320	1648	13	deductible	deductible	ADJ
ftr-320	1648	14	easements	easement	NOUN
ftr-320	1648	15	will	will	AUX
ftr-320	1648	16	erode	erode	VERB
ftr-320	1648	17	over	over	ADP
ftr-320	1648	18	time	time	NOUN
ftr-320	1648	19	and	and	CCONJ
ftr-320	1648	20	the	the	DET
ftr-320	1648	21	enormous	enormous	ADJ
ftr-320	1648	22	public	public	ADJ
ftr-320	1648	23	investment	investment	NOUN
ftr-320	1648	24	in	in	ADP
ftr-320	1648	25	these	these	DET
ftr-320	1648	26	instruments	instrument	NOUN
ftr-320	1648	27	and	and	CCONJ
ftr-320	1648	28	the	the	DET
ftr-320	1648	29	conservation	conservation	NOUN
ftr-320	1648	30	values	value	NOUN
ftr-320	1648	31	they	they	PRON
ftr-320	1648	32	are	be	AUX
ftr-320	1648	33	intended	intend	VERB
ftr-320	1648	34	to	to	PART
ftr-320	1648	35	protect	protect	VERB
ftr-320	1648	36	for	for	ADP
ftr-320	1648	37	the	the	DET
ftr-320	1648	38	benefit	benefit	NOUN
ftr-320	1648	39	of	of	ADP
ftr-320	1648	40	future	future	ADJ
ftr-320	1648	41	generations	generation	NOUN
ftr-320	1648	42	will	will	AUX
ftr-320	1648	43	be	be	AUX
ftr-320	1648	44	lost	lose	VERB
ftr-320	1648	45	.	.	PUNCT
ftr-320	1649	1	300	300	NUM
ftr-320	1649	2	florida	florida	PROPN
ftr-320	1649	3	tax	tax	NOUN
ftr-320	1649	4	review	review	NOUN
ftr-320	1649	5	[	[	X
ftr-320	1649	6	vol	vol	NOUN
ftr-320	1649	7	.	.	PUNCT
ftr-320	1650	1	13:5	13:5	NUM
ftr-320	1650	2	appendix	appendix	VERB
ftr-320	1650	3	a	a	DET
ftr-320	1650	4	the	the	DET
ftr-320	1650	5	table	table	NOUN
ftr-320	1650	6	below	below	ADP
ftr-320	1650	7	lists	list	VERB
ftr-320	1650	8	the	the	DET
ftr-320	1650	9	cases	case	NOUN
ftr-320	1650	10	to	to	ADP
ftr-320	1650	11	date	date	NOUN
ftr-320	1650	12	involving	involve	VERB
ftr-320	1650	13	challenges	challenge	NOUN
ftr-320	1650	14	to	to	ADP
ftr-320	1650	15	charitable	charitable	ADJ
ftr-320	1650	16	deductions	deduction	NOUN
ftr-320	1650	17	claimed	claim	VERB
ftr-320	1650	18	with	with	ADP
ftr-320	1650	19	respect	respect	NOUN
ftr-320	1650	20	to	to	ADP
ftr-320	1650	21	conservation	conservation	NOUN
ftr-320	1650	22	easement	easement	ADJ
ftr-320	1650	23	donations	donation	NOUN
ftr-320	1650	24	.	.	PUNCT
ftr-320	1651	1	the	the	DET
ftr-320	1651	2	cases	case	NOUN
ftr-320	1651	3	are	be	AUX
ftr-320	1651	4	listed	list	VERB
ftr-320	1651	5	in	in	ADP
ftr-320	1651	6	the	the	DET
ftr-320	1651	7	order	order	NOUN
ftr-320	1651	8	in	in	ADP
ftr-320	1651	9	which	which	PRON
ftr-320	1651	10	they	they	PRON
ftr-320	1651	11	were	be	AUX
ftr-320	1651	12	issued	issue	VERB
ftr-320	1651	13	.	.	PUNCT
ftr-320	1652	1	however	however	ADV
ftr-320	1652	2	,	,	PUNCT
ftr-320	1652	3	the	the	DET
ftr-320	1652	4	date	date	NOUN
ftr-320	1652	5	of	of	ADP
ftr-320	1652	6	the	the	DET
ftr-320	1652	7	donation	donation	NOUN
ftr-320	1652	8	(	(	PUNCT
ftr-320	1652	9	or	or	CCONJ
ftr-320	1652	10	purported	purport	VERB
ftr-320	1652	11	donation	donation	NOUN
ftr-320	1652	12	)	)	PUNCT
ftr-320	1652	13	is	be	AUX
ftr-320	1652	14	noted	note	VERB
ftr-320	1652	15	in	in	ADP
ftr-320	1652	16	the	the	DET
ftr-320	1652	17	right	right	ADJ
ftr-320	1652	18	-	-	PUNCT
ftr-320	1652	19	hand	hand	NOUN
ftr-320	1652	20	column	column	NOUN
ftr-320	1652	21	because	because	SCONJ
ftr-320	1652	22	the	the	DET
ftr-320	1652	23	law	law	NOUN
ftr-320	1652	24	governing	govern	VERB
ftr-320	1652	25	the	the	DET
ftr-320	1652	26	deductibility	deductibility	NOUN
ftr-320	1652	27	of	of	ADP
ftr-320	1652	28	conservation	conservation	NOUN
ftr-320	1652	29	easement	easement	NOUN
ftr-320	1652	30	donations	donation	NOUN
ftr-320	1652	31	has	have	AUX
ftr-320	1652	32	changed	change	VERB
ftr-320	1652	33	over	over	ADP
ftr-320	1652	34	time	time	NOUN
ftr-320	1652	35	and	and	CCONJ
ftr-320	1652	36	the	the	DET
ftr-320	1652	37	date	date	NOUN
ftr-320	1652	38	of	of	ADP
ftr-320	1652	39	donation	donation	NOUN
ftr-320	1652	40	may	may	AUX
ftr-320	1652	41	be	be	AUX
ftr-320	1652	42	an	an	DET
ftr-320	1652	43	important	important	ADJ
ftr-320	1652	44	factor	factor	NOUN
ftr-320	1652	45	in	in	ADP
ftr-320	1652	46	analyzing	analyze	VERB
ftr-320	1652	47	the	the	DET
ftr-320	1652	48	relevance	relevance	NOUN
ftr-320	1652	49	of	of	ADP
ftr-320	1652	50	an	an	DET
ftr-320	1652	51	older	old	ADJ
ftr-320	1652	52	case	case	NOUN
ftr-320	1652	53	to	to	ADP
ftr-320	1652	54	a	a	DET
ftr-320	1652	55	current	current	ADJ
ftr-320	1652	56	controversy	controversy	NOUN
ftr-320	1652	57	.	.	PUNCT
ftr-320	1653	1	263	263	NUM
ftr-320	1653	2	in	in	ADP
ftr-320	1653	3	particular	particular	ADJ
ftr-320	1653	4	,	,	PUNCT
ftr-320	1653	5	section	section	NOUN
ftr-320	1653	6	170(h	170(h	PROPN
ftr-320	1653	7	)	)	PUNCT
ftr-320	1653	8	was	be	AUX
ftr-320	1653	9	enacted	enact	VERB
ftr-320	1653	10	in	in	ADP
ftr-320	1653	11	1980	1980	NUM
ftr-320	1653	12	and	and	CCONJ
ftr-320	1653	13	is	be	AUX
ftr-320	1653	14	effective	effective	ADJ
ftr-320	1653	15	for	for	ADP
ftr-320	1653	16	transfers	transfer	NOUN
ftr-320	1653	17	made	make	VERB
ftr-320	1653	18	after	after	ADP
ftr-320	1653	19	december	december	PROPN
ftr-320	1653	20	17	17	NUM
ftr-320	1653	21	,	,	PUNCT
ftr-320	1653	22	1980	1980	NUM
ftr-320	1653	23	.	.	PUNCT
ftr-320	1654	1	among	among	ADP
ftr-320	1654	2	other	other	ADJ
ftr-320	1654	3	things	thing	NOUN
ftr-320	1654	4	,	,	PUNCT
ftr-320	1654	5	section	section	NOUN
ftr-320	1654	6	170(h	170(h	PROPN
ftr-320	1654	7	)	)	PUNCT
ftr-320	1654	8	revised	revise	VERB
ftr-320	1654	9	the	the	DET
ftr-320	1654	10	conservation	conservation	NOUN
ftr-320	1654	11	purposes	purpose	NOUN
ftr-320	1654	12	for	for	ADP
ftr-320	1654	13	which	which	DET
ftr-320	1654	14	tax	tax	NOUN
ftr-320	1654	15	-	-	PUNCT
ftr-320	1654	16	deductible	deductible	ADJ
ftr-320	1654	17	easements	easement	NOUN
ftr-320	1654	18	may	may	AUX
ftr-320	1654	19	be	be	AUX
ftr-320	1654	20	granted	grant	VERB
ftr-320	1654	21	and	and	CCONJ
ftr-320	1654	22	added	add	VERB
ftr-320	1654	23	the	the	DET
ftr-320	1654	24	protected	protect	VERB
ftr-320	1654	25	-	-	PUNCT
ftr-320	1654	26	in	in	ADP
ftr-320	1654	27	-	-	PUNCT
ftr-320	1654	28	perpetuity	perpetuity	NOUN
ftr-320	1654	29	requirement	requirement	NOUN
ftr-320	1654	30	of	of	ADP
ftr-320	1654	31	section	section	NOUN
ftr-320	1654	32	170(h)(5)(a	170(h)(5)(a	NUM
ftr-320	1654	33	)	)	PUNCT
ftr-320	1654	34	.	.	PUNCT
ftr-320	1655	1	264	264	NUM
ftr-320	1655	2	regulations	regulation	NOUN
ftr-320	1655	3	interpreting	interpret	VERB
ftr-320	1655	4	section	section	NOUN
ftr-320	1655	5	170(h	170(h	PROPN
ftr-320	1655	6	)	)	PUNCT
ftr-320	1655	7	were	be	AUX
ftr-320	1655	8	published	publish	VERB
ftr-320	1655	9	jan	jan	PROPN
ftr-320	1655	10	.	.	PROPN
ftr-320	1655	11	14	14	NUM
ftr-320	1655	12	,	,	PUNCT
ftr-320	1655	13	1986	1986	NUM
ftr-320	1655	14	,	,	PUNCT
ftr-320	1655	15	and	and	CCONJ
ftr-320	1655	16	are	be	AUX
ftr-320	1655	17	effective	effective	ADJ
ftr-320	1655	18	with	with	ADP
ftr-320	1655	19	respect	respect	NOUN
ftr-320	1655	20	to	to	ADP
ftr-320	1655	21	contributions	contribution	NOUN
ftr-320	1655	22	made	make	VERB
ftr-320	1655	23	on	on	ADP
ftr-320	1655	24	or	or	CCONJ
ftr-320	1655	25	after	after	ADP
ftr-320	1655	26	december	december	PROPN
ftr-320	1655	27	18	18	NUM
ftr-320	1655	28	,	,	PUNCT
ftr-320	1655	29	1980	1980	NUM
ftr-320	1655	30	,	,	PUNCT
ftr-320	1655	31	with	with	ADP
ftr-320	1655	32	several	several	ADJ
ftr-320	1655	33	exceptions	exception	NOUN
ftr-320	1655	34	.	.	PUNCT
ftr-320	1656	1	265	265	NUM
ftr-320	1656	2	263	263	NUM
ftr-320	1656	3	.	.	PUNCT
ftr-320	1657	1	for	for	ADP
ftr-320	1657	2	the	the	DET
ftr-320	1657	3	history	history	NOUN
ftr-320	1657	4	of	of	ADP
ftr-320	1657	5	section	section	NOUN
ftr-320	1657	6	170(h	170(h	PROPN
ftr-320	1657	7	)	)	PUNCT
ftr-320	1657	8	,	,	PUNCT
ftr-320	1657	9	see	see	VERB
ftr-320	1657	10	mclaughlin	mclaughlin	PROPN
ftr-320	1657	11	,	,	PUNCT
ftr-320	1657	12	national	national	ADJ
ftr-320	1657	13	perpetuity	perpetuity	NOUN
ftr-320	1657	14	standards	standard	NOUN
ftr-320	1657	15	,	,	PUNCT
ftr-320	1657	16	part	part	NOUN
ftr-320	1657	17	1	1	NUM
ftr-320	1657	18	,	,	PUNCT
ftr-320	1657	19	supra	supra	PROPN
ftr-320	1657	20	note	note	NOUN
ftr-320	1657	21	16	16	NUM
ftr-320	1657	22	,	,	PUNCT
ftr-320	1657	23	at	at	ADP
ftr-320	1657	24	476–86	476–86	NUM
ftr-320	1657	25	.	.	PUNCT
ftr-320	1658	1	264	264	NUM
ftr-320	1658	2	.	.	PUNCT
ftr-320	1659	1	thus	thus	ADV
ftr-320	1659	2	,	,	PUNCT
ftr-320	1659	3	for	for	ADP
ftr-320	1659	4	example	example	NOUN
ftr-320	1659	5	,	,	PUNCT
ftr-320	1659	6	stotler	stotler	PROPN
ftr-320	1659	7	v.	v.	PROPN
ftr-320	1659	8	commissioner	commissioner	PROPN
ftr-320	1659	9	,	,	PUNCT
ftr-320	1659	10	53	53	NUM
ftr-320	1659	11	t.c.m	t.c.m	NOUN
ftr-320	1659	12	.	.	PUNCT
ftr-320	1660	1	(	(	PUNCT
ftr-320	1660	2	cch	cch	PROPN
ftr-320	1660	3	)	)	PUNCT
ftr-320	1660	4	973	973	NUM
ftr-320	1660	5	,	,	PUNCT
ftr-320	1660	6	t.c.m	t.c.m	INTJ
ftr-320	1660	7	.	.	PUNCT
ftr-320	1661	1	(	(	PUNCT
ftr-320	1661	2	p	p	NOUN
ftr-320	1661	3	-	-	PUNCT
ftr-320	1661	4	h	h	NOUN
ftr-320	1661	5	)	)	PUNCT
ftr-320	1661	6	¶	¶	PROPN
ftr-320	1661	7	87,275	87,275	NUM
ftr-320	1661	8	,	,	PUNCT
ftr-320	1661	9	which	which	PRON
ftr-320	1661	10	involved	involve	VERB
ftr-320	1661	11	a	a	DET
ftr-320	1661	12	conservation	conservation	NOUN
ftr-320	1661	13	easement	easement	NOUN
ftr-320	1661	14	donation	donation	NOUN
ftr-320	1661	15	made	make	VERB
ftr-320	1661	16	in	in	ADP
ftr-320	1661	17	1979	1979	NUM
ftr-320	1661	18	,	,	PUNCT
ftr-320	1661	19	should	should	AUX
ftr-320	1661	20	carry	carry	VERB
ftr-320	1661	21	no	no	DET
ftr-320	1661	22	persuasive	persuasive	ADJ
ftr-320	1661	23	weight	weight	NOUN
ftr-320	1661	24	in	in	ADP
ftr-320	1661	25	interpreting	interpret	VERB
ftr-320	1661	26	the	the	DET
ftr-320	1661	27	protected	protect	VERB
ftr-320	1661	28	-	-	PUNCT
ftr-320	1661	29	in	in	ADP
ftr-320	1661	30	-	-	PUNCT
ftr-320	1661	31	perpetuity	perpetuity	NOUN
ftr-320	1661	32	requirement	requirement	NOUN
ftr-320	1661	33	of	of	ADP
ftr-320	1661	34	section	section	NOUN
ftr-320	1661	35	170(h)(5)(a	170(h)(5)(a	NUM
ftr-320	1661	36	)	)	PUNCT
ftr-320	1661	37	or	or	CCONJ
ftr-320	1661	38	the	the	DET
ftr-320	1661	39	regulations	regulation	NOUN
ftr-320	1661	40	interpreting	interpret	VERB
ftr-320	1661	41	that	that	DET
ftr-320	1661	42	section	section	NOUN
ftr-320	1661	43	as	as	ADP
ftr-320	1661	44	that	that	DET
ftr-320	1661	45	requirement	requirement	NOUN
ftr-320	1661	46	and	and	CCONJ
ftr-320	1661	47	those	those	DET
ftr-320	1661	48	regulations	regulation	NOUN
ftr-320	1661	49	were	be	AUX
ftr-320	1661	50	not	not	PART
ftr-320	1661	51	in	in	ADP
ftr-320	1661	52	effect	effect	NOUN
ftr-320	1661	53	at	at	ADP
ftr-320	1661	54	the	the	DET
ftr-320	1661	55	time	time	NOUN
ftr-320	1661	56	of	of	ADP
ftr-320	1661	57	the	the	DET
ftr-320	1661	58	1979	1979	NUM
ftr-320	1661	59	donation	donation	NOUN
ftr-320	1661	60	.	.	PUNCT
ftr-320	1662	1	the	the	DET
ftr-320	1662	2	d.c	d.c	PROPN
ftr-320	1662	3	.	.	PROPN
ftr-320	1662	4	circuit	circuit	PROPN
ftr-320	1662	5	made	make	VERB
ftr-320	1662	6	this	this	DET
ftr-320	1662	7	mistake	mistake	NOUN
ftr-320	1662	8	in	in	ADP
ftr-320	1662	9	simmons	simmon	NOUN
ftr-320	1662	10	.	.	PUNCT
ftr-320	1663	1	see	see	VERB
ftr-320	1663	2	supra	supra	PROPN
ftr-320	1663	3	note	note	PROPN
ftr-320	1663	4	36	36	NUM
ftr-320	1663	5	.	.	PUNCT
ftr-320	1663	6	265	265	NUM
ftr-320	1663	7	.	.	PUNCT
ftr-320	1664	1	see	see	VERB
ftr-320	1664	2	reg	reg	NOUN
ftr-320	1664	3	.	.	PUNCT
ftr-320	1665	1	§	§	PROPN
ftr-320	1665	2	1.170a-14(j	1.170a-14(j	NUM
ftr-320	1665	3	)	)	PUNCT
ftr-320	1665	4	.	.	PUNCT
ftr-320	1666	1	the	the	DET
ftr-320	1666	2	mortgage	mortgage	NOUN
ftr-320	1666	3	subordination	subordination	NOUN
ftr-320	1666	4	,	,	PUNCT
ftr-320	1666	5	division	division	NOUN
ftr-320	1666	6	of	of	ADP
ftr-320	1666	7	proceeds	proceed	NOUN
ftr-320	1666	8	,	,	PUNCT
ftr-320	1666	9	baseline	baseline	NOUN
ftr-320	1666	10	documentation	documentation	NOUN
ftr-320	1666	11	,	,	PUNCT
ftr-320	1666	12	and	and	CCONJ
ftr-320	1666	13	donee	donee	NOUN
ftr-320	1666	14	notification	notification	NOUN
ftr-320	1666	15	,	,	PUNCT
ftr-320	1666	16	access	access	NOUN
ftr-320	1666	17	,	,	PUNCT
ftr-320	1666	18	and	and	CCONJ
ftr-320	1666	19	enforcement	enforcement	NOUN
ftr-320	1666	20	rights	right	NOUN
ftr-320	1666	21	requirements	requirement	NOUN
ftr-320	1666	22	apply	apply	VERB
ftr-320	1666	23	only	only	ADV
ftr-320	1666	24	to	to	ADP
ftr-320	1666	25	donations	donation	NOUN
ftr-320	1666	26	made	make	VERB
ftr-320	1666	27	after	after	ADP
ftr-320	1666	28	february	february	PROPN
ftr-320	1666	29	13	13	NUM
ftr-320	1666	30	,	,	PUNCT
ftr-320	1666	31	1986	1986	NUM
ftr-320	1666	32	.	.	PUNCT
ftr-320	1667	1	see	see	VERB
ftr-320	1667	2	i	i	PRON
ftr-320	1667	3	d.	d.	PROPN
ftr-320	1667	4	§	§	PROPN
ftr-320	1667	5	§	§	PROPN
ftr-320	1667	6	1.170a-14(g)(2	1.170a-14(g)(2	NUM
ftr-320	1667	7	)	)	PUNCT
ftr-320	1667	8	,	,	PUNCT
ftr-320	1667	9	-14(g)(6)(ii	-14(g)(6)(ii	NUM
ftr-320	1667	10	)	)	PUNCT
ftr-320	1667	11	,	,	PUNCT
ftr-320	1667	12	-14(g)(5)(i	-14(g)(5)(i	PROPN
ftr-320	1667	13	)	)	PUNCT
ftr-320	1667	14	,	,	PUNCT
ftr-320	1667	15	-14(g)(5)(ii	-14(g)(5)(ii	ADV
ftr-320	1667	16	)	)	PUNCT
ftr-320	1667	17	.	.	PUNCT
ftr-320	1668	1	the	the	DET
ftr-320	1668	2	provision	provision	NOUN
ftr-320	1668	3	requiring	require	VERB
ftr-320	1668	4	a	a	DET
ftr-320	1668	5	reduction	reduction	NOUN
ftr-320	1668	6	in	in	ADP
ftr-320	1668	7	amount	amount	NOUN
ftr-320	1668	8	of	of	ADP
ftr-320	1668	9	the	the	DET
ftr-320	1668	10	donor‘s	donor‘s	ADJ
ftr-320	1668	11	deduction	deduction	NOUN
ftr-320	1668	12	for	for	ADP
ftr-320	1668	13	any	any	DET
ftr-320	1668	14	increase	increase	NOUN
ftr-320	1668	15	in	in	ADP
ftr-320	1668	16	the	the	DET
ftr-320	1668	17	value	value	NOUN
ftr-320	1668	18	of	of	ADP
ftr-320	1668	19	certain	certain	ADJ
ftr-320	1668	20	property	property	NOUN
ftr-320	1668	21	owned	own	VERB
ftr-320	1668	22	by	by	ADP
ftr-320	1668	23	the	the	DET
ftr-320	1668	24	donor	donor	NOUN
ftr-320	1668	25	or	or	CCONJ
ftr-320	1668	26	a	a	DET
ftr-320	1668	27	related	related	ADJ
ftr-320	1668	28	person	person	NOUN
ftr-320	1668	29	as	as	ADP
ftr-320	1668	30	a	a	DET
ftr-320	1668	31	result	result	NOUN
ftr-320	1668	32	of	of	ADP
ftr-320	1668	33	the	the	DET
ftr-320	1668	34	donation	donation	NOUN
ftr-320	1668	35	(	(	PUNCT
ftr-320	1668	36	typically	typically	ADV
ftr-320	1668	37	referred	refer	VERB
ftr-320	1668	38	to	to	ADP
ftr-320	1668	39	as	as	ADP
ftr-320	1668	40	―enhancement‖	―enhancement‖	NOUN
ftr-320	1668	41	)	)	PUNCT
ftr-320	1668	42	applies	apply	VERB
ftr-320	1668	43	only	only	ADV
ftr-320	1668	44	to	to	ADP
ftr-320	1668	45	donations	donation	NOUN
ftr-320	1668	46	made	make	VERB
ftr-320	1668	47	after	after	ADP
ftr-320	1668	48	january	january	PROPN
ftr-320	1668	49	14	14	NUM
ftr-320	1668	50	,	,	PUNCT
ftr-320	1668	51	1986	1986	NUM
ftr-320	1668	52	.	.	PUNCT
ftr-320	1669	1	see	see	VERB
ftr-320	1669	2	i	i	PRON
ftr-320	1669	3	d.	d.	PROPN
ftr-320	1669	4	§	§	PROPN
ftr-320	1669	5	1.170a-14(h)(3)(i	1.170a-14(h)(3)(i	NUM
ftr-320	1669	6	)	)	PUNCT
ftr-320	1669	7	.	.	PUNCT
ftr-320	1670	1	2012	2012	NUM
ftr-320	1670	2	]	]	PUNCT
ftr-320	1670	3	tax	tax	NOUN
ftr-320	1670	4	-	-	PUNCT
ftr-320	1670	5	deductible	deductible	ADJ
ftr-320	1670	6	conservation	conservation	NOUN
ftr-320	1670	7	easements	easement	NOUN
ftr-320	1670	8	301	301	NUM
ftr-320	1670	9	cases	case	NOUN
ftr-320	1670	10	listed	list	VERB
ftr-320	1670	11	in	in	ADP
ftr-320	1670	12	order	order	NOUN
ftr-320	1670	13	of	of	ADP
ftr-320	1670	14	date	date	NOUN
ftr-320	1670	15	of	of	ADP
ftr-320	1670	16	opinion	opinion	NOUN
ftr-320	1670	17	date	date	NOUN
ftr-320	1670	18	of	of	ADP
ftr-320	1670	19	donation	donation	NOUN
ftr-320	1670	20	1977	1977	NUM
ftr-320	1670	21	thayer	thayer	PROPN
ftr-320	1670	22	v.	v.	PROPN
ftr-320	1670	23	commissioner	commissioner	PROPN
ftr-320	1670	24	,	,	PUNCT
ftr-320	1670	25	t.c	t.c	PROPN
ftr-320	1670	26	.	.	PROPN
ftr-320	1670	27	memo	memo	NOUN
ftr-320	1670	28	.	.	PUNCT
ftr-320	1671	1	1977	1977	NUM
ftr-320	1671	2	-	-	SYM
ftr-320	1671	3	370	370	NUM
ftr-320	1671	4	.	.	PUNCT
ftr-320	1671	5	1969	1969	NUM
ftr-320	1671	6	1985	1985	NUM
ftr-320	1671	7	todd	todd	PROPN
ftr-320	1671	8	v.	v.	PROPN
ftr-320	1671	9	united	united	PROPN
ftr-320	1671	10	states	states	PROPN
ftr-320	1671	11	,	,	PUNCT
ftr-320	1671	12	617	617	NUM
ftr-320	1671	13	f.	f.	PROPN
ftr-320	1671	14	supp	supp	PROPN
ftr-320	1671	15	.	.	PUNCT
ftr-320	1672	1	253	253	NUM
ftr-320	1672	2	(	(	PUNCT
ftr-320	1672	3	w.	w.	PROPN
ftr-320	1672	4	d.	d.	PROPN
ftr-320	1672	5	pa	pa	PROPN
ftr-320	1672	6	.	.	PROPN
ftr-320	1672	7	1985	1985	NUM
ftr-320	1672	8	)	)	PUNCT
ftr-320	1672	9	.	.	PUNCT
ftr-320	1673	1	1979	1979	NUM
ftr-320	1673	2	hilborn	hilborn	VERB
ftr-320	1673	3	v.	v.	PROPN
ftr-320	1673	4	commissioner	commissioner	NOUN
ftr-320	1673	5	,	,	PUNCT
ftr-320	1673	6	85	85	NUM
ftr-320	1673	7	t.c	t.c	PROPN
ftr-320	1673	8	.	.	PROPN
ftr-320	1674	1	677	677	NUM
ftr-320	1674	2	(	(	PUNCT
ftr-320	1674	3	1985	1985	NUM
ftr-320	1674	4	)	)	PUNCT
ftr-320	1674	5	.	.	PUNCT
ftr-320	1675	1	1979	1979	NUM
ftr-320	1675	2	1986	1986	NUM
ftr-320	1675	3	stanley	stanley	PROPN
ftr-320	1675	4	works	work	VERB
ftr-320	1675	5	v.	v.	PROPN
ftr-320	1675	6	commissioner	commissioner	PROPN
ftr-320	1675	7	,	,	PUNCT
ftr-320	1675	8	87	87	NUM
ftr-320	1675	9	t.c	t.c	PROPN
ftr-320	1675	10	.	.	PROPN
ftr-320	1675	11	389	389	NUM
ftr-320	1675	12	(	(	PUNCT
ftr-320	1675	13	1986	1986	NUM
ftr-320	1675	14	)	)	PUNCT
ftr-320	1675	15	.	.	PUNCT
ftr-320	1676	1	1977	1977	NUM
ftr-320	1676	2	akers	akers	PROPN
ftr-320	1676	3	v.	v.	PROPN
ftr-320	1676	4	commissioner	commissioner	PROPN
ftr-320	1676	5	,	,	PUNCT
ftr-320	1676	6	799	799	NUM
ftr-320	1676	7	f.2d	f.2d	SYM
ftr-320	1676	8	243	243	NUM
ftr-320	1676	9	(	(	PUNCT
ftr-320	1676	10	6th	6th	ADJ
ftr-320	1676	11	cir	cir	NOUN
ftr-320	1676	12	.	.	PUNCT
ftr-320	1676	13	1986	1986	NUM
ftr-320	1676	14	)	)	PUNCT
ftr-320	1676	15	,	,	PUNCT
ftr-320	1676	16	aff’g	aff’g	PROPN
ftr-320	1676	17	,	,	PUNCT
ftr-320	1676	18	t.c	t.c	PROPN
ftr-320	1676	19	.	.	PROPN
ftr-320	1676	20	memo	memo	NOUN
ftr-320	1676	21	.	.	PUNCT
ftr-320	1676	22	1984	1984	NUM
ftr-320	1676	23	-	-	SYM
ftr-320	1676	24	490	490	NUM
ftr-320	1676	25	.	.	NOUN
ftr-320	1676	26	1977	1977	NUM
ftr-320	1676	27	symington	symington	PROPN
ftr-320	1676	28	v.	v.	PROPN
ftr-320	1676	29	commissioner	commissioner	NOUN
ftr-320	1676	30	,	,	PUNCT
ftr-320	1676	31	87	87	NUM
ftr-320	1676	32	t.c	t.c	PROPN
ftr-320	1676	33	.	.	PROPN
ftr-320	1676	34	892	892	NUM
ftr-320	1676	35	(	(	PUNCT
ftr-320	1676	36	1986	1986	NUM
ftr-320	1676	37	)	)	PUNCT
ftr-320	1676	38	.	.	PUNCT
ftr-320	1677	1	1979	1979	NUM
ftr-320	1677	2	1987	1987	NUM
ftr-320	1677	3	stotler	stotler	NOUN
ftr-320	1677	4	v.	v.	PROPN
ftr-320	1677	5	commissioner	commissioner	PROPN
ftr-320	1677	6	,	,	PUNCT
ftr-320	1677	7	t.c	t.c	PROPN
ftr-320	1677	8	.	.	PROPN
ftr-320	1677	9	memo	memo	NOUN
ftr-320	1677	10	.	.	PUNCT
ftr-320	1678	1	1987	1987	NUM
ftr-320	1678	2	-	-	SYM
ftr-320	1678	3	275	275	NUM
ftr-320	1678	4	.	.	PUNCT
ftr-320	1679	1	1979	1979	NUM
ftr-320	1679	2	1988	1988	NUM
ftr-320	1679	3	fannon	fannon	PROPN
ftr-320	1679	4	v.	v.	PROPN
ftr-320	1679	5	commissioner	commissioner	PROPN
ftr-320	1679	6	,	,	PUNCT
ftr-320	1679	7	842	842	NUM
ftr-320	1679	8	f.2d	f.2d	X
ftr-320	1679	9	1290	1290	NUM
ftr-320	1679	10	(	(	PUNCT
ftr-320	1679	11	4th	4th	ADJ
ftr-320	1679	12	cir	cir	NOUN
ftr-320	1679	13	.	.	PROPN
ftr-320	1679	14	1988	1988	NUM
ftr-320	1679	15	)	)	PUNCT
ftr-320	1679	16	(	(	PUNCT
ftr-320	1679	17	unpublished	unpublished	ADJ
ftr-320	1679	18	)	)	PUNCT
ftr-320	1679	19	,	,	PUNCT
ftr-320	1679	20	modifying	modify	VERB
ftr-320	1679	21	,	,	PUNCT
ftr-320	1679	22	t.c	t.c	PROPN
ftr-320	1679	23	.	.	PROPN
ftr-320	1679	24	memo	memo	NOUN
ftr-320	1679	25	.	.	PUNCT
ftr-320	1680	1	1986	1986	NUM
ftr-320	1680	2	-	-	SYM
ftr-320	1680	3	572	572	NUM
ftr-320	1680	4	.	.	NOUN
ftr-320	1680	5	1979	1979	NUM
ftr-320	1680	6	losch	losch	PROPN
ftr-320	1680	7	v.	v.	ADP
ftr-320	1680	8	commissioner	commissioner	PROPN
ftr-320	1680	9	,	,	PUNCT
ftr-320	1680	10	t.c	t.c	PROPN
ftr-320	1680	11	.	.	PROPN
ftr-320	1680	12	memo	memo	NOUN
ftr-320	1680	13	.	.	PUNCT
ftr-320	1681	1	1988	1988	NUM
ftr-320	1681	2	-	-	SYM
ftr-320	1681	3	230	230	NUM
ftr-320	1681	4	(	(	PUNCT
ftr-320	1681	5	1988	1988	NUM
ftr-320	1681	6	)	)	PUNCT
ftr-320	1681	7	.	.	PUNCT
ftr-320	1682	1	1980	1980	NUM
ftr-320	1682	2	richmond	richmond	PROPN
ftr-320	1682	3	v.	v.	PROPN
ftr-320	1682	4	united	united	PROPN
ftr-320	1682	5	states	states	PROPN
ftr-320	1682	6	,	,	PUNCT
ftr-320	1682	7	699	699	NUM
ftr-320	1682	8	f.	f.	PROPN
ftr-320	1682	9	supp	supp	PROPN
ftr-320	1682	10	.	.	PUNCT
ftr-320	1683	1	578	578	NUM
ftr-320	1683	2	(	(	PUNCT
ftr-320	1683	3	e.	e.	PROPN
ftr-320	1683	4	d.	d.	PROPN
ftr-320	1683	5	la	la	PROPN
ftr-320	1683	6	.	.	PROPN
ftr-320	1683	7	1988	1988	NUM
ftr-320	1683	8	)	)	PUNCT
ftr-320	1683	9	.	.	PUNCT
ftr-320	1684	1	1980	1980	NUM
ftr-320	1684	2	1989	1989	NUM
ftr-320	1684	3	fannon	fannon	NOUN
ftr-320	1684	4	v.	v.	PROPN
ftr-320	1684	5	commissioner	commissioner	PROPN
ftr-320	1684	6	,	,	PUNCT
ftr-320	1684	7	t.c	t.c	PROPN
ftr-320	1684	8	.	.	PROPN
ftr-320	1684	9	memo	memo	NOUN
ftr-320	1684	10	.	.	PUNCT
ftr-320	1684	11	1989	1989	NUM
ftr-320	1684	12	-	-	SYM
ftr-320	1684	13	136	136	NUM
ftr-320	1684	14	.	.	PUNCT
ftr-320	1685	1	1978	1978	NUM
ftr-320	1685	2	1990	1990	NUM
ftr-320	1685	3	higgins	higgins	PROPN
ftr-320	1685	4	v.	v.	PROPN
ftr-320	1685	5	commissioner	commissioner	PROPN
ftr-320	1685	6	,	,	PUNCT
ftr-320	1685	7	t.c	t.c	PROPN
ftr-320	1685	8	.	.	PROPN
ftr-320	1685	9	memo	memo	NOUN
ftr-320	1685	10	.	.	PUNCT
ftr-320	1686	1	1990	1990	NUM
ftr-320	1686	2	-	-	SYM
ftr-320	1686	3	103	103	NUM
ftr-320	1686	4	.	.	PUNCT
ftr-320	1687	1	1981	1981	NUM
ftr-320	1687	2	dorsey	dorsey	PROPN
ftr-320	1687	3	v.	v.	PROPN
ftr-320	1687	4	commissioner	commissioner	PROPN
ftr-320	1687	5	,	,	PUNCT
ftr-320	1687	6	t.c	t.c	PROPN
ftr-320	1687	7	.	.	PROPN
ftr-320	1687	8	memo	memo	NOUN
ftr-320	1687	9	.	.	PUNCT
ftr-320	1688	1	1990	1990	NUM
ftr-320	1688	2	-	-	SYM
ftr-320	1688	3	242	242	NUM
ftr-320	1688	4	.	.	PUNCT
ftr-320	1688	5	1981	1981	NUM
ftr-320	1688	6	griffin	griffin	PROPN
ftr-320	1688	7	v.	v.	PROPN
ftr-320	1688	8	commissioner	commissioner	PROPN
ftr-320	1688	9	,	,	PUNCT
ftr-320	1688	10	t.c	t.c	PROPN
ftr-320	1688	11	.	.	PROPN
ftr-320	1688	12	memo	memo	NOUN
ftr-320	1688	13	.	.	PUNCT
ftr-320	1689	1	1989	1989	NUM
ftr-320	1689	2	-	-	SYM
ftr-320	1689	3	130	130	NUM
ftr-320	1689	4	.	.	PUNCT
ftr-320	1690	1	1981	1981	NUM
ftr-320	1690	2	1991	1991	NUM
ftr-320	1690	3	schapiro	schapiro	NOUN
ftr-320	1690	4	v.	v.	ADP
ftr-320	1690	5	commissioner	commissioner	PROPN
ftr-320	1690	6	,	,	PUNCT
ftr-320	1690	7	t.c	t.c	PROPN
ftr-320	1690	8	.	.	PROPN
ftr-320	1690	9	memo	memo	NOUN
ftr-320	1690	10	.	.	PUNCT
ftr-320	1691	1	1991	1991	NUM
ftr-320	1691	2	-	-	SYM
ftr-320	1691	3	128	128	NUM
ftr-320	1691	4	.	.	PUNCT
ftr-320	1691	5	1981	1981	NUM
ftr-320	1691	6	&	&	CCONJ
ftr-320	1691	7	1984	1984	NUM
ftr-320	1691	8	1992	1992	NUM
ftr-320	1691	9	clemens	clemen	NOUN
ftr-320	1691	10	v.	v.	ADP
ftr-320	1691	11	commissioner	commissioner	PROPN
ftr-320	1691	12	,	,	PUNCT
ftr-320	1691	13	t.c	t.c	PROPN
ftr-320	1691	14	.	.	PROPN
ftr-320	1691	15	memo	memo	NOUN
ftr-320	1691	16	.	.	PUNCT
ftr-320	1692	1	1992	1992	NUM
ftr-320	1692	2	-	-	SYM
ftr-320	1692	3	436	436	NUM
ftr-320	1692	4	.	.	PUNCT
ftr-320	1692	5	1982	1982	NUM
ftr-320	1692	6	dennis	dennis	PROPN
ftr-320	1692	7	v.	v.	PROPN
ftr-320	1692	8	united	united	PROPN
ftr-320	1692	9	states	states	PROPN
ftr-320	1692	10	,	,	PUNCT
ftr-320	1692	11	70	70	NUM
ftr-320	1692	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-320	1692	13	92	92	NUM
ftr-320	1692	14	-	-	SYM
ftr-320	1692	15	5946	5946	NUM
ftr-320	1692	16	(	(	PUNCT
ftr-320	1692	17	e.	e.	PROPN
ftr-320	1692	18	d.	d.	PROPN
ftr-320	1692	19	va	va	PROPN
ftr-320	1692	20	.	.	PROPN
ftr-320	1692	21	1992	1992	NUM
ftr-320	1692	22	)	)	PUNCT
ftr-320	1692	23	.	.	PUNCT
ftr-320	1693	1	1980	1980	NUM
ftr-320	1693	2	1993	1993	NUM
ftr-320	1693	3	mclennan	mclennan	PROPN
ftr-320	1693	4	v.	v.	PROPN
ftr-320	1693	5	united	united	PROPN
ftr-320	1693	6	states	states	PROPN
ftr-320	1693	7	,	,	PUNCT
ftr-320	1693	8	994	994	NUM
ftr-320	1693	9	f.2d	f.2d	ADP
ftr-320	1693	10	839	839	NUM
ftr-320	1693	11	(	(	PUNCT
ftr-320	1693	12	fed	fed	PROPN
ftr-320	1693	13	.	.	PUNCT
ftr-320	1693	14	cir	cir	PROPN
ftr-320	1693	15	.	.	PROPN
ftr-320	1693	16	1993	1993	NUM
ftr-320	1693	17	)	)	PUNCT
ftr-320	1693	18	,	,	PUNCT
ftr-320	1693	19	aff’g	aff’g	VERB
ftr-320	1693	20	23	23	NUM
ftr-320	1693	21	cl	cl	NOUN
ftr-320	1693	22	.	.	PUNCT
ftr-320	1694	1	ct	ct	PRON
ftr-320	1694	2	.	.	PROPN
ftr-320	1694	3	99	99	NUM
ftr-320	1694	4	(	(	PUNCT
ftr-320	1694	5	1991	1991	NUM
ftr-320	1694	6	)	)	PUNCT
ftr-320	1694	7	.	.	PUNCT
ftr-320	1695	1	1980	1980	NUM
ftr-320	1695	2	mclennan	mclennan	PROPN
ftr-320	1695	3	v.	v.	PROPN
ftr-320	1695	4	united	united	PROPN
ftr-320	1695	5	states	states	PROPN
ftr-320	1695	6	,	,	PUNCT
ftr-320	1695	7	994	994	NUM
ftr-320	1695	8	f.2d	f.2d	ADP
ftr-320	1695	9	839	839	NUM
ftr-320	1695	10	(	(	PUNCT
ftr-320	1695	11	fed	fed	PROPN
ftr-320	1695	12	.	.	PUNCT
ftr-320	1695	13	cir	cir	PROPN
ftr-320	1695	14	.	.	PROPN
ftr-320	1695	15	1993	1993	NUM
ftr-320	1695	16	)	)	PUNCT
ftr-320	1695	17	,	,	PUNCT
ftr-320	1695	18	aff’g	aff’g	PROPN
ftr-320	1695	19	,	,	PUNCT
ftr-320	1695	20	24	24	NUM
ftr-320	1695	21	cl	cl	NOUN
ftr-320	1695	22	.	.	PUNCT
ftr-320	1696	1	ct	ct	PRON
ftr-320	1696	2	.	.	PROPN
ftr-320	1697	1	102	102	NUM
ftr-320	1697	2	(	(	PUNCT
ftr-320	1697	3	1991	1991	NUM
ftr-320	1697	4	)	)	PUNCT
ftr-320	1697	5	.	.	PUNCT
ftr-320	1698	1	1980	1980	NUM
ftr-320	1698	2	1994	1994	NUM
ftr-320	1698	3	schwab	schwab	PROPN
ftr-320	1698	4	v.	v.	PROPN
ftr-320	1698	5	commissioner	commissioner	PROPN
ftr-320	1698	6	,	,	PUNCT
ftr-320	1698	7	t.c	t.c	PROPN
ftr-320	1698	8	.	.	PROPN
ftr-320	1698	9	memo	memo	NOUN
ftr-320	1698	10	.	.	PUNCT
ftr-320	1698	11	1994	1994	NUM
ftr-320	1698	12	-	-	SYM
ftr-320	1698	13	232	232	NUM
ftr-320	1698	14	.	.	PUNCT
ftr-320	1698	15	1983	1983	NUM
ftr-320	1698	16	302	302	NUM
ftr-320	1698	17	florida	florida	PROPN
ftr-320	1698	18	tax	tax	NOUN
ftr-320	1698	19	review	review	NOUN
ftr-320	1699	1	[	[	X
ftr-320	1699	2	vol	vol	NOUN
ftr-320	1699	3	.	.	PUNCT
ftr-320	1700	1	13:5	13:5	NUM
ftr-320	1700	2	1995	1995	NUM
ftr-320	1700	3	satullo	satullo	PROPN
ftr-320	1700	4	v.	v.	PROPN
ftr-320	1700	5	commissioner	commissioner	PROPN
ftr-320	1700	6	,	,	PUNCT
ftr-320	1700	7	t.c	t.c	PROPN
ftr-320	1700	8	.	.	PROPN
ftr-320	1700	9	memo	memo	NOUN
ftr-320	1700	10	.	.	PUNCT
ftr-320	1701	1	1993	1993	NUM
ftr-320	1701	2	-	-	SYM
ftr-320	1701	3	614	614	NUM
ftr-320	1701	4	,	,	PUNCT
ftr-320	1701	5	aff’d	aff’d	NUM
ftr-320	1701	6	,	,	PUNCT
ftr-320	1701	7	76	76	NUM
ftr-320	1701	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-320	1701	9	95	95	NUM
ftr-320	1701	10	-	-	SYM
ftr-320	1701	11	6536	6536	NUM
ftr-320	1701	12	(	(	PUNCT
ftr-320	1701	13	11th	11th	ADJ
ftr-320	1701	14	cir	cir	NOUN
ftr-320	1701	15	.	.	PROPN
ftr-320	1701	16	1995	1995	NUM
ftr-320	1701	17	)	)	PUNCT
ftr-320	1701	18	.	.	PUNCT
ftr-320	1702	1	1985	1985	NUM
ftr-320	1702	2	1997	1997	NUM
ftr-320	1702	3	great	great	ADJ
ftr-320	1702	4	northern	northern	ADJ
ftr-320	1702	5	nekoosa	nekoosa	PROPN
ftr-320	1702	6	v.	v.	PROPN
ftr-320	1702	7	united	united	PROPN
ftr-320	1702	8	states	states	PROPN
ftr-320	1702	9	,	,	PUNCT
ftr-320	1702	10	38	38	NUM
ftr-320	1702	11	fed	feed	VERB
ftr-320	1702	12	.	.	PUNCT
ftr-320	1703	1	cl	cl	NOUN
ftr-320	1703	2	.	.	PUNCT
ftr-320	1704	1	645	645	NUM
ftr-320	1704	2	(	(	PUNCT
ftr-320	1704	3	1997	1997	NUM
ftr-320	1704	4	)	)	PUNCT
ftr-320	1704	5	.	.	PUNCT
ftr-320	1705	1	1981	1981	NUM
ftr-320	1705	2	johnston	johnston	PROPN
ftr-320	1705	3	v.	v.	PROPN
ftr-320	1705	4	commissioner	commissioner	PROPN
ftr-320	1705	5	,	,	PUNCT
ftr-320	1705	6	t.c	t.c	PROPN
ftr-320	1705	7	.	.	PROPN
ftr-320	1705	8	memo	memo	NOUN
ftr-320	1705	9	.	.	PUNCT
ftr-320	1706	1	1997	1997	NUM
ftr-320	1706	2	-	-	SYM
ftr-320	1706	3	475	475	NUM
ftr-320	1706	4	.	.	PUNCT
ftr-320	1706	5	1989	1989	NUM
ftr-320	1706	6	browning	browning	NOUN
ftr-320	1706	7	v.	v.	PROPN
ftr-320	1706	8	commissioner	commissioner	NOUN
ftr-320	1706	9	,	,	PUNCT
ftr-320	1706	10	109	109	NUM
ftr-320	1706	11	t.c	t.c	PROPN
ftr-320	1706	12	.	.	PROPN
ftr-320	1706	13	303	303	NUM
ftr-320	1706	14	.	.	PUNCT
ftr-320	1706	15	1990	1990	NUM
ftr-320	1706	16	2000	2000	NUM
ftr-320	1706	17	strasburg	strasburg	PROPN
ftr-320	1706	18	v.	v.	PROPN
ftr-320	1706	19	commissioner	commissioner	PROPN
ftr-320	1706	20	,	,	PUNCT
ftr-320	1706	21	t.c	t.c	PROPN
ftr-320	1706	22	.	.	PROPN
ftr-320	1706	23	memo	memo	NOUN
ftr-320	1706	24	.	.	PUNCT
ftr-320	1707	1	2000	2000	NUM
ftr-320	1707	2	-	-	SYM
ftr-320	1707	3	94	94	NUM
ftr-320	1707	4	.	.	PUNCT
ftr-320	1708	1	1993	1993	NUM
ftr-320	1708	2	&	&	CCONJ
ftr-320	1708	3	1994	1994	NUM
ftr-320	1708	4	2006	2006	NUM
ftr-320	1708	5	turner	turner	PROPN
ftr-320	1709	1	v.	v.	PROPN
ftr-320	1709	2	commissioner,126	commissioner,126	PROPN
ftr-320	1709	3	t.c	t.c	PROPN
ftr-320	1709	4	.	.	PROPN
ftr-320	1709	5	299	299	NUM
ftr-320	1709	6	(	(	PUNCT
ftr-320	1709	7	2006	2006	NUM
ftr-320	1709	8	)	)	PUNCT
ftr-320	1709	9	.	.	PUNCT
ftr-320	1710	1	1999	1999	NUM
ftr-320	1710	2	ney	ney	PROPN
ftr-320	1710	3	v.	v.	PROPN
ftr-320	1710	4	commissioner	commissioner	PROPN
ftr-320	1710	5	,	,	PUNCT
ftr-320	1710	6	t.c	t.c	PROPN
ftr-320	1710	7	.	.	PROPN
ftr-320	1710	8	summ	summ	PROPN
ftr-320	1710	9	.	.	PUNCT
ftr-320	1711	1	op	op	NOUN
ftr-320	1711	2	.	.	PUNCT
ftr-320	1712	1	2006	2006	NUM
ftr-320	1712	2	-	-	SYM
ftr-320	1712	3	154	154	NUM
ftr-320	1712	4	(	(	PUNCT
ftr-320	1712	5	2006	2006	NUM
ftr-320	1712	6	)	)	PUNCT
ftr-320	1712	7	.	.	PUNCT
ftr-320	1713	1	2001	2001	NUM
ftr-320	1713	2	glass	glass	NOUN
ftr-320	1713	3	v.	v.	PROPN
ftr-320	1713	4	commissioner	commissioner	NOUN
ftr-320	1713	5	,	,	PUNCT
ftr-320	1713	6	471	471	NUM
ftr-320	1713	7	f.3d	f.3d	NUM
ftr-320	1713	8	698	698	NUM
ftr-320	1713	9	(	(	PUNCT
ftr-320	1713	10	6th	6th	ADJ
ftr-320	1713	11	cir	cir	NOUN
ftr-320	1713	12	.	.	PUNCT
ftr-320	1713	13	2006	2006	NUM
ftr-320	1713	14	)	)	PUNCT
ftr-320	1713	15	,	,	PUNCT
ftr-320	1713	16	aff’g	aff’g	PROPN
ftr-320	1713	17	,	,	PUNCT
ftr-320	1713	18	124	124	NUM
ftr-320	1713	19	t.c	t.c	PROPN
ftr-320	1713	20	.	.	PROPN
ftr-320	1713	21	258	258	NUM
ftr-320	1713	22	(	(	PUNCT
ftr-320	1713	23	2005	2005	NUM
ftr-320	1713	24	)	)	PUNCT
ftr-320	1713	25	.	.	PUNCT
ftr-320	1714	1	1992	1992	NUM
ftr-320	1714	2	&	&	CCONJ
ftr-320	1714	3	1993	1993	NUM
ftr-320	1714	4	goldsby	goldsby	VERB
ftr-320	1714	5	v.	v.	ADP
ftr-320	1714	6	commissioner	commissioner	PROPN
ftr-320	1714	7	,	,	PUNCT
ftr-320	1714	8	t.c	t.c	PROPN
ftr-320	1714	9	.	.	PROPN
ftr-320	1714	10	memo	memo	NOUN
ftr-320	1714	11	.	.	PUNCT
ftr-320	1715	1	2006	2006	NUM
ftr-320	1715	2	-	-	SYM
ftr-320	1715	3	274	274	NUM
ftr-320	1715	4	.	.	NUM
ftr-320	1715	5	2000	2000	NUM
ftr-320	1715	6	2009	2009	NUM
ftr-320	1715	7	bruzewicz	bruzewicz	NOUN
ftr-320	1715	8	v.	v.	ADP
ftr-320	1715	9	united	united	PROPN
ftr-320	1715	10	states	states	PROPN
ftr-320	1715	11	,	,	PUNCT
ftr-320	1715	12	604	604	NUM
ftr-320	1715	13	f.	f.	PROPN
ftr-320	1715	14	supp	supp	PROPN
ftr-320	1715	15	.	.	PUNCT
ftr-320	1716	1	2d	2d	PROPN
ftr-320	1716	2	1197	1197	NUM
ftr-320	1716	3	(	(	PUNCT
ftr-320	1716	4	n.d	n.d	PROPN
ftr-320	1716	5	.	.	PROPN
ftr-320	1716	6	ill	ill	PROPN
ftr-320	1716	7	.	.	PROPN
ftr-320	1716	8	2009	2009	NUM
ftr-320	1716	9	)	)	PUNCT
ftr-320	1716	10	.	.	PUNCT
ftr-320	1717	1	2002	2002	NUM
ftr-320	1717	2	hughes	hughes	PROPN
ftr-320	1717	3	v.	v.	PROPN
ftr-320	1717	4	commissioner	commissioner	PROPN
ftr-320	1717	5	,	,	PUNCT
ftr-320	1717	6	t.c	t.c	PROPN
ftr-320	1717	7	.	.	PROPN
ftr-320	1717	8	memo	memo	NOUN
ftr-320	1717	9	.	.	PUNCT
ftr-320	1718	1	2009	2009	NUM
ftr-320	1718	2	-	-	SYM
ftr-320	1718	3	94	94	NUM
ftr-320	1718	4	.	.	PUNCT
ftr-320	1719	1	2000	2000	NUM
ftr-320	1719	2	kiva	kiva	NOUN
ftr-320	1719	3	dunes	dunes	PROPN
ftr-320	1719	4	v.	v.	PROPN
ftr-320	1719	5	commissioner	commissioner	PROPN
ftr-320	1719	6	,	,	PUNCT
ftr-320	1719	7	t.c	t.c	PROPN
ftr-320	1719	8	.	.	PROPN
ftr-320	1719	9	memo	memo	NOUN
ftr-320	1719	10	.	.	PUNCT
ftr-320	1720	1	2009	2009	NUM
ftr-320	1720	2	-	-	SYM
ftr-320	1720	3	145	145	NUM
ftr-320	1720	4	.	.	PUNCT
ftr-320	1721	1	2002	2002	NUM
ftr-320	1721	2	herman	herman	PROPN
ftr-320	1721	3	v.	v.	PROPN
ftr-320	1721	4	commissioner	commissioner	PROPN
ftr-320	1721	5	,	,	PUNCT
ftr-320	1721	6	t.c	t.c	PROPN
ftr-320	1721	7	.	.	PROPN
ftr-320	1721	8	memo	memo	NOUN
ftr-320	1721	9	.	.	PUNCT
ftr-320	1722	1	2009	2009	NUM
ftr-320	1722	2	-	-	SYM
ftr-320	1722	3	205	205	NUM
ftr-320	1722	4	.	.	PUNCT
ftr-320	1723	1	2003	2003	NUM
ftr-320	1723	2	2010	2010	NUM
ftr-320	1723	3	lord	lord	PROPN
ftr-320	1723	4	v.	v.	PROPN
ftr-320	1723	5	commissioner	commissioner	PROPN
ftr-320	1723	6	,	,	PUNCT
ftr-320	1723	7	t.c	t.c	PROPN
ftr-320	1723	8	.	.	PROPN
ftr-320	1723	9	memo	memo	NOUN
ftr-320	1723	10	.	.	PUNCT
ftr-320	1724	1	2010	2010	NUM
ftr-320	1724	2	-	-	SYM
ftr-320	1724	3	196	196	NUM
ftr-320	1724	4	.	.	PUNCT
ftr-320	1725	1	1999	1999	NUM
ftr-320	1725	2	evans	evans	PROPN
ftr-320	1725	3	v.	v.	PROPN
ftr-320	1725	4	commissioner	commissioner	PROPN
ftr-320	1725	5	,	,	PUNCT
ftr-320	1725	6	t.c	t.c	PROPN
ftr-320	1725	7	.	.	PROPN
ftr-320	1725	8	memo	memo	NOUN
ftr-320	1725	9	.	.	PUNCT
ftr-320	1726	1	2010	2010	NUM
ftr-320	1726	2	-	-	SYM
ftr-320	1726	3	207	207	NUM
ftr-320	1726	4	.	.	PUNCT
ftr-320	1727	1	2004	2004	NUM
ftr-320	1727	2	2011	2011	NUM
ftr-320	1727	3	schrimsher	schrimsher	ADV
ftr-320	1727	4	v.	v.	ADP
ftr-320	1727	5	commissioner	commissioner	PROPN
ftr-320	1727	6	,	,	PUNCT
ftr-320	1727	7	t.c	t.c	PROPN
ftr-320	1727	8	.	.	PROPN
ftr-320	1727	9	memo	memo	NOUN
ftr-320	1727	10	.	.	PUNCT
ftr-320	1728	1	2011	2011	NUM
ftr-320	1728	2	-	-	SYM
ftr-320	1728	3	71	71	NUM
ftr-320	1728	4	.	.	PUNCT
ftr-320	1729	1	2004	2004	NUM
ftr-320	1729	2	boltar	boltar	ADP
ftr-320	1729	3	v.	v.	ADP
ftr-320	1729	4	commissioner	commissioner	NOUN
ftr-320	1729	5	,	,	PUNCT
ftr-320	1729	6	136	136	NUM
ftr-320	1729	7	t.c	t.c	PROPN
ftr-320	1729	8	.	.	PROPN
ftr-320	1729	9	326	326	NUM
ftr-320	1729	10	(	(	PUNCT
ftr-320	1729	11	2011	2011	NUM
ftr-320	1729	12	)	)	PUNCT
ftr-320	1729	13	.	.	PUNCT
ftr-320	1730	1	2003	2003	NUM
ftr-320	1730	2	1982	1982	NUM
ftr-320	1730	3	east	east	NOUN
ftr-320	1730	4	l.l.c	l.l.c	NOUN
ftr-320	1730	5	.	.	PUNCT
ftr-320	1731	1	v.	v.	PROPN
ftr-320	1731	2	commissioner	commissioner	PROPN
ftr-320	1731	3	,	,	PUNCT
ftr-320	1731	4	t.c	t.c	PROPN
ftr-320	1731	5	.	.	PROPN
ftr-320	1731	6	memo	memo	NOUN
ftr-320	1731	7	.	.	PUNCT
ftr-320	1732	1	2011	2011	NUM
ftr-320	1732	2	-	-	SYM
ftr-320	1732	3	84	84	NUM
ftr-320	1732	4	.	.	PUNCT
ftr-320	1733	1	2004	2004	NUM
ftr-320	1733	2	commissioner	commissioner	PROPN
ftr-320	1733	3	v.	v.	PROPN
ftr-320	1733	4	simmons	simmon	NOUN
ftr-320	1733	5	,	,	PUNCT
ftr-320	1733	6	646	646	NUM
ftr-320	1733	7	f.3d	f.3d	NUM
ftr-320	1733	8	6	6	NUM
ftr-320	1733	9	(	(	PUNCT
ftr-320	1733	10	d.c	d.c	PROPN
ftr-320	1733	11	.	.	PROPN
ftr-320	1733	12	cir	cir	PROPN
ftr-320	1733	13	.	.	PROPN
ftr-320	1733	14	2011	2011	NUM
ftr-320	1733	15	)	)	PUNCT
ftr-320	1733	16	,	,	PUNCT
ftr-320	1733	17	aff’g	aff’g	PROPN
ftr-320	1733	18	,	,	PUNCT
ftr-320	1733	19	t.c	t.c	PROPN
ftr-320	1733	20	.	.	PROPN
ftr-320	1733	21	memo	memo	NOUN
ftr-320	1733	22	.	.	PUNCT
ftr-320	1734	1	2009	2009	NUM
ftr-320	1734	2	-	-	SYM
ftr-320	1734	3	208	208	NUM
ftr-320	1734	4	.	.	NUM
ftr-320	1734	5	2003	2003	NUM
ftr-320	1734	6	&	&	CCONJ
ftr-320	1734	7	2004	2004	NUM
ftr-320	1734	8	didonato	didonato	PROPN
ftr-320	1734	9	v.	v.	PROPN
ftr-320	1734	10	commissioner	commissioner	PROPN
ftr-320	1734	11	,	,	PUNCT
ftr-320	1734	12	t.c	t.c	PROPN
ftr-320	1734	13	.	.	PROPN
ftr-320	1734	14	memo	memo	NOUN
ftr-320	1734	15	.	.	PUNCT
ftr-320	1735	1	2011	2011	NUM
ftr-320	1735	2	-	-	SYM
ftr-320	1735	3	153	153	NUM
ftr-320	1735	4	.	.	PUNCT
ftr-320	1736	1	2004	2004	NUM
ftr-320	1736	2	herman	herman	PROPN
ftr-320	1736	3	v.	v.	PROPN
ftr-320	1736	4	commissioner	commissioner	PROPN
ftr-320	1736	5	,	,	PUNCT
ftr-320	1736	6	t.c	t.c	PROPN
ftr-320	1736	7	.	.	PROPN
ftr-320	1736	8	bench	bench	PROPN
ftr-320	1736	9	op	op	NOUN
ftr-320	1736	10	.	.	PUNCT
ftr-320	1737	1	(	(	PUNCT
ftr-320	1737	2	sept	sept	PROPN
ftr-320	1737	3	.	.	PROPN
ftr-320	1737	4	22	22	NUM
ftr-320	1737	5	,	,	PUNCT
ftr-320	1737	6	2011	2011	NUM
ftr-320	1737	7	)	)	PUNCT
ftr-320	1737	8	.	.	PUNCT
ftr-320	1738	1	2003	2003	NUM
ftr-320	1738	2	friedberg	friedberg	PROPN
ftr-320	1738	3	v.	v.	PROPN
ftr-320	1738	4	commissioner	commissioner	PROPN
ftr-320	1738	5	,	,	PUNCT
ftr-320	1738	6	t.c	t.c	PROPN
ftr-320	1738	7	.	.	PROPN
ftr-320	1738	8	memo	memo	NOUN
ftr-320	1738	9	.	.	PUNCT
ftr-320	1739	1	2011	2011	NUM
ftr-320	1739	2	-	-	SYM
ftr-320	1739	3	238	238	NUM
ftr-320	1739	4	.	.	PUNCT
ftr-320	1739	5	2003	2003	NUM
ftr-320	1739	6	2012	2012	NUM
ftr-320	1739	7	carpenter	carpenter	PROPN
ftr-320	1739	8	v.	v.	PROPN
ftr-320	1739	9	commissioner	commissioner	PROPN
ftr-320	1739	10	,	,	PUNCT
ftr-320	1739	11	t.c	t.c	PROPN
ftr-320	1739	12	.	.	PROPN
ftr-320	1739	13	memo	memo	NOUN
ftr-320	1739	14	.	.	PUNCT
ftr-320	1740	1	2012	2012	NUM
ftr-320	1740	2	-	-	SYM
ftr-320	1740	3	1	1	NUM
ftr-320	1740	4	.	.	NUM
ftr-320	1740	5	2003	2003	NUM
ftr-320	1740	6	esgar	esgar	PROPN
ftr-320	1740	7	corp	corp	PROPN
ftr-320	1740	8	.	.	PROPN
ftr-320	1741	1	v.	v.	PROPN
ftr-320	1741	2	commissioner	commissioner	PROPN
ftr-320	1741	3	,	,	PUNCT
ftr-320	1741	4	t.c	t.c	PROPN
ftr-320	1741	5	.	.	PROPN
ftr-320	1741	6	memo	memo	NOUN
ftr-320	1741	7	.	.	PUNCT
ftr-320	1742	1	2012	2012	NUM
ftr-320	1742	2	-	-	SYM
ftr-320	1742	3	35	35	NUM
ftr-320	1742	4	.	.	PUNCT
ftr-320	1743	1	2004	2004	NUM
ftr-320	1743	2	butler	butler	PROPN
ftr-320	1743	3	v.	v.	PROPN
ftr-320	1743	4	commissioner	commissioner	PROPN
ftr-320	1743	5	,	,	PUNCT
ftr-320	1743	6	t.c	t.c	PROPN
ftr-320	1743	7	.	.	PROPN
ftr-320	1743	8	memo	memo	NOUN
ftr-320	1743	9	.	.	PUNCT
ftr-320	1744	1	2012	2012	NUM
ftr-320	1744	2	-	-	SYM
ftr-320	1744	3	72	72	NUM
ftr-320	1744	4	.	.	NUM
ftr-320	1744	5	2003	2003	NUM
ftr-320	1744	6	&	&	CCONJ
ftr-320	1744	7	2004	2004	NUM
ftr-320	1744	8	mitchell	mitchell	PROPN
ftr-320	1744	9	v.	v.	PROPN
ftr-320	1744	10	commissioner	commissioner	PROPN
ftr-320	1744	11	,	,	PUNCT
ftr-320	1744	12	138	138	NUM
ftr-320	1744	13	t.c	t.c	PROPN
ftr-320	1744	14	.	.	PUNCT
ftr-320	1745	1	no	no	INTJ
ftr-320	1745	2	.	.	NOUN
ftr-320	1746	1	16	16	NUM
ftr-320	1746	2	(	(	PUNCT
ftr-320	1746	3	2012	2012	NUM
ftr-320	1746	4	)	)	PUNCT
ftr-320	1746	5	.	.	PUNCT
ftr-320	1747	1	2003	2003	NUM
ftr-320	1747	2	dunlap	dunlap	PROPN
ftr-320	1747	3	v.	v.	PROPN
ftr-320	1747	4	commissioner	commissioner	PROPN
ftr-320	1747	5	,	,	PUNCT
ftr-320	1747	6	t.c	t.c	PROPN
ftr-320	1747	7	.	.	PROPN
ftr-320	1747	8	memo	memo	NOUN
ftr-320	1747	9	.	.	PUNCT
ftr-320	1748	1	2012	2012	NUM
ftr-320	1748	2	-	-	SYM
ftr-320	1748	3	126	126	NUM
ftr-320	1748	4	.	.	PUNCT
ftr-320	1749	1	2003	2003	NUM
ftr-320	1749	2	scheidelman	scheidelman	PROPN
ftr-320	1749	3	v.	v.	PROPN
ftr-320	1749	4	commissioner	commissioner	PROPN
ftr-320	1749	5	,	,	PUNCT
ftr-320	1749	6	682	682	NUM
ftr-320	1749	7	f.3d	f.3d	NUM
ftr-320	1749	8	189	189	NUM
ftr-320	1749	9	(	(	PUNCT
ftr-320	1749	10	2nd	2nd	ADJ
ftr-320	1749	11	cir	cir	NOUN
ftr-320	1749	12	.	.	PROPN
ftr-320	1749	13	2012	2012	NUM
ftr-320	1749	14	)	)	PUNCT
ftr-320	1750	1	,	,	PUNCT
ftr-320	1750	2	vacating	vacate	VERB
ftr-320	1750	3	and	and	CCONJ
ftr-320	1750	4	remanding	remanding	NOUN
ftr-320	1750	5	,	,	PUNCT
ftr-320	1750	6	t.c	t.c	PROPN
ftr-320	1750	7	.	.	PROPN
ftr-320	1750	8	memo	memo	NOUN
ftr-320	1750	9	.	.	PUNCT
ftr-320	1751	1	2010	2010	NUM
ftr-320	1751	2	-	-	SYM
ftr-320	1751	3	151	151	NUM
ftr-320	1751	4	.	.	PUNCT
ftr-320	1751	5	2004	2004	NUM
ftr-320	1751	6	2012	2012	NUM
ftr-320	1751	7	]	]	PUNCT
ftr-320	1751	8	tax	tax	NOUN
ftr-320	1751	9	-	-	PUNCT
ftr-320	1751	10	deductible	deductible	ADJ
ftr-320	1751	11	conservation	conservation	NOUN
ftr-320	1751	12	easements	easement	NOUN
ftr-320	1751	13	303	303	NUM
ftr-320	1751	14	wall	wall	NOUN
ftr-320	1751	15	v.	v.	PROPN
ftr-320	1751	16	commissioner	commissioner	PROPN
ftr-320	1751	17	,	,	PUNCT
ftr-320	1751	18	t.c	t.c	PROPN
ftr-320	1751	19	.	.	PROPN
ftr-320	1751	20	memo	memo	NOUN
ftr-320	1751	21	.	.	PUNCT
ftr-320	1752	1	2012	2012	NUM
ftr-320	1752	2	-	-	SYM
ftr-320	1752	3	169	169	NUM
ftr-320	1752	4	.	.	PUNCT
ftr-320	1752	5	2003	2003	NUM
ftr-320	1752	6	averyt	averyt	PROPN
ftr-320	1752	7	v.	v.	PROPN
ftr-320	1752	8	commissioner	commissioner	PROPN
ftr-320	1752	9	,	,	PUNCT
ftr-320	1752	10	t.c	t.c	PROPN
ftr-320	1752	11	.	.	PROPN
ftr-320	1752	12	memo	memo	NOUN
ftr-320	1752	13	.	.	PUNCT
ftr-320	1753	1	2012	2012	NUM
ftr-320	1753	2	-	-	SYM
ftr-320	1753	3	198	198	NUM
ftr-320	1753	4	.	.	PUNCT
ftr-320	1754	1	2004	2004	NUM
ftr-320	1754	2	kaufman	kaufman	PROPN
ftr-320	1754	3	v.	v.	PROPN
ftr-320	1754	4	commissioner	commissioner	PROPN
ftr-320	1754	5	(	(	PUNCT
ftr-320	1754	6	kaufman	kaufman	PROPN
ftr-320	1754	7	iii	iii	PROPN
ftr-320	1754	8	)	)	PUNCT
ftr-320	1754	9	,	,	PUNCT
ftr-320	1754	10	687	687	NUM
ftr-320	1754	11	f.3d	f.3d	NOUN
ftr-320	1754	12	.	.	PROPN
ftr-320	1754	13	21	21	NUM
ftr-320	1754	14	(	(	PUNCT
ftr-320	1754	15	1st	1st	ADJ
ftr-320	1754	16	cir	cir	NOUN
ftr-320	1754	17	.	.	PROPN
ftr-320	1754	18	2012	2012	NUM
ftr-320	1754	19	)	)	PUNCT
ftr-320	1754	20	,	,	PUNCT
ftr-320	1754	21	vacating	vacate	VERB
ftr-320	1754	22	and	and	CCONJ
ftr-320	1754	23	remanding	remand	VERB
ftr-320	1754	24	in	in	ADP
ftr-320	1754	25	part	part	NOUN
ftr-320	1754	26	,	,	PUNCT
ftr-320	1754	27	kaufman	kaufman	PROPN
ftr-320	1754	28	ii	ii	PROPN
ftr-320	1754	29	,	,	PUNCT
ftr-320	1754	30	136	136	NUM
ftr-320	1754	31	t.c	t.c	PROPN
ftr-320	1754	32	.	.	PROPN
ftr-320	1755	1	294	294	NUM
ftr-320	1755	2	(	(	PUNCT
ftr-320	1755	3	2011	2011	NUM
ftr-320	1755	4	)	)	PUNCT
ftr-320	1755	5	and	and	CCONJ
ftr-320	1755	6	kaufman	kaufman	PROPN
ftr-320	1755	7	i	i	PROPN
ftr-320	1755	8	,	,	PUNCT
ftr-320	1755	9	134	134	NUM
ftr-320	1755	10	t.c	t.c	NOUN
ftr-320	1755	11	.	.	PROPN
ftr-320	1755	12	182	182	NUM
ftr-320	1755	13	(	(	PUNCT
ftr-320	1755	14	2010	2010	NUM
ftr-320	1755	15	)	)	PUNCT
ftr-320	1755	16	.	.	PUNCT
ftr-320	1756	1	2003	2003	NUM
ftr-320	1756	2	rothman	rothman	PROPN
ftr-320	1756	3	v.	v.	PROPN
ftr-320	1756	4	commissioner	commissioner	PROPN
ftr-320	1756	5	,	,	PUNCT
ftr-320	1756	6	t.c	t.c	PROPN
ftr-320	1756	7	.	.	PROPN
ftr-320	1756	8	memo	memo	NOUN
ftr-320	1756	9	.	.	PUNCT
ftr-320	1757	1	2012	2012	NUM
ftr-320	1757	2	-	-	SYM
ftr-320	1757	3	218	218	NUM
ftr-320	1757	4	,	,	PUNCT
ftr-320	1757	5	vacating	vacate	VERB
ftr-320	1757	6	in	in	ADP
ftr-320	1757	7	part	part	NOUN
ftr-320	1757	8	,	,	PUNCT
ftr-320	1757	9	t.c	t.c	PROPN
ftr-320	1757	10	.	.	PROPN
ftr-320	1757	11	memo	memo	NOUN
ftr-320	1757	12	.	.	PUNCT
ftr-320	1758	1	2012	2012	NUM
ftr-320	1758	2	-	-	SYM
ftr-320	1758	3	163	163	NUM
ftr-320	1758	4	.	.	X
ftr-320	1759	1	2004	2004	NUM
ftr-320	1759	2	trout	trout	NOUN
ftr-320	1759	3	ranch	ranch	NOUN
ftr-320	1759	4	l.l.c	l.l.c	NOUN
ftr-320	1759	5	.	.	PUNCT
ftr-320	1760	1	v.	v.	PROPN
ftr-320	1760	2	commissioner	commissioner	NOUN
ftr-320	1760	3	,	,	PUNCT
ftr-320	1760	4	110	110	NUM
ftr-320	1760	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-320	1760	6	2012	2012	NUM
ftr-320	1760	7	-	-	SYM
ftr-320	1760	8	5621	5621	NUM
ftr-320	1760	9	(	(	PUNCT
ftr-320	1760	10	10th	10th	ADJ
ftr-320	1760	11	cir	cir	NOUN
ftr-320	1760	12	.	.	PUNCT
ftr-320	1761	1	aug	aug	PROPN
ftr-320	1761	2	.	.	PROPN
ftr-320	1761	3	16	16	NUM
ftr-320	1761	4	,	,	PUNCT
ftr-320	1761	5	2012	2012	NUM
ftr-320	1761	6	)	)	PUNCT
ftr-320	1761	7	(	(	PUNCT
ftr-320	1761	8	unpublished	unpublished	ADJ
ftr-320	1761	9	)	)	PUNCT
ftr-320	1761	10	,	,	PUNCT
ftr-320	1761	11	aff’g	aff’g	PROPN
ftr-320	1761	12	,	,	PUNCT
ftr-320	1761	13	t.c	t.c	PROPN
ftr-320	1761	14	.	.	PROPN
ftr-320	1761	15	memo	memo	NOUN
ftr-320	1761	16	.	.	PUNCT
ftr-320	1762	1	2010	2010	NUM
ftr-320	1762	2	-	-	SYM
ftr-320	1762	3	283	283	NUM
ftr-320	1762	4	.	.	PUNCT
ftr-320	1763	1	2003	2003	NUM
ftr-320	1763	2	foster	foster	PROPN
ftr-320	1763	3	v.	v.	ADP
ftr-320	1763	4	commissioner	commissioner	PROPN
ftr-320	1763	5	,	,	PUNCT
ftr-320	1763	6	t.c	t.c	PROPN
ftr-320	1763	7	.	.	PROPN
ftr-320	1763	8	summ	summ	PROPN
ftr-320	1763	9	.	.	PUNCT
ftr-320	1764	1	op	op	NOUN
ftr-320	1764	2	.	.	PUNCT
ftr-320	1765	1	2012	2012	NUM
ftr-320	1765	2	-	-	SYM
ftr-320	1765	3	90	90	NUM
ftr-320	1765	4	(	(	PUNCT
ftr-320	1765	5	sept	sept	PROPN
ftr-320	1765	6	.	.	PROPN
ftr-320	1765	7	11	11	NUM
ftr-320	1765	8	,	,	PUNCT
ftr-320	1765	9	2012	2012	NUM
ftr-320	1765	10	)	)	PUNCT
ftr-320	1765	11	.	.	PUNCT
ftr-320	1766	1	2003	2003	NUM
ftr-320	1766	2	rp	rp	NOUN
ftr-320	1766	3	golf	golf	NOUN
ftr-320	1766	4	,	,	PUNCT
ftr-320	1766	5	l.l.c	l.l.c	NOUN
ftr-320	1766	6	.	.	PUNCT
ftr-320	1767	1	v.	v.	PROPN
ftr-320	1767	2	commissioner	commissioner	PROPN
ftr-320	1767	3	,	,	PUNCT
ftr-320	1767	4	t.c	t.c	PROPN
ftr-320	1767	5	.	.	PROPN
ftr-320	1767	6	memo	memo	NOUN
ftr-320	1767	7	.	.	PUNCT
ftr-320	1768	1	2012	2012	NUM
ftr-320	1768	2	-	-	SYM
ftr-320	1768	3	282	282	NUM
ftr-320	1768	4	.	.	PUNCT
ftr-320	1769	1	2003	2003	NUM
ftr-320	1769	2	whitehouse	whitehouse	PROPN
ftr-320	1769	3	hotel	hotel	PROPN
ftr-320	1769	4	ltd	ltd	PROPN
ftr-320	1769	5	.	.	PUNCT
ftr-320	1769	6	p‘ship	p‘ship	PROPN
ftr-320	1769	7	v.	v.	ADP
ftr-320	1769	8	commissioner	commissioner	NOUN
ftr-320	1769	9	,	,	PUNCT
ftr-320	1769	10	139	139	NUM
ftr-320	1769	11	t.c	t.c	PROPN
ftr-320	1769	12	.	.	PUNCT
ftr-320	1770	1	no	no	INTJ
ftr-320	1770	2	.	.	NOUN
ftr-320	1770	3	13	13	NUM
ftr-320	1770	4	(	(	PUNCT
ftr-320	1770	5	2012	2012	NUM
ftr-320	1770	6	)	)	PUNCT
ftr-320	1770	7	,	,	PUNCT
ftr-320	1770	8	on	on	ADP
ftr-320	1770	9	remand	remand	NOUN
ftr-320	1770	10	from	from	ADP
ftr-320	1770	11	,	,	PUNCT
ftr-320	1770	12	615	615	NUM
ftr-320	1770	13	f.3d	f.3d	NUM
ftr-320	1770	14	321	321	NUM
ftr-320	1770	15	(	(	PUNCT
ftr-320	1770	16	5	5	NUM
ftr-320	1770	17	th	th	NUM
ftr-320	1770	18	cir	cir	NOUN
ftr-320	1770	19	.	.	PUNCT
ftr-320	1771	1	2010	2010	NUM
ftr-320	1771	2	)	)	PUNCT
ftr-320	1772	1	,	,	PUNCT
ftr-320	1772	2	vacating	vacate	VERB
ftr-320	1772	3	and	and	CCONJ
ftr-320	1772	4	remanding	remanding	NOUN
ftr-320	1772	5	,	,	PUNCT
ftr-320	1772	6	131	131	NUM
ftr-320	1772	7	t.c	t.c	PROPN
ftr-320	1772	8	.	.	PROPN
ftr-320	1772	9	112	112	NUM
ftr-320	1772	10	(	(	PUNCT
ftr-320	1772	11	2008	2008	NUM
ftr-320	1772	12	)	)	PUNCT
ftr-320	1772	13	.	.	PUNCT
ftr-320	1773	1	1997	1997	NUM
ftr-320	1773	2	irby	irby	PROPN
ftr-320	1773	3	v.	v.	PROPN
ftr-320	1773	4	commissioner	commissioner	PROPN
ftr-320	1773	5	,	,	PUNCT
ftr-320	1773	6	139	139	NUM
ftr-320	1773	7	t.c	t.c	PROPN
ftr-320	1773	8	.	.	PUNCT
ftr-320	1774	1	no	no	INTJ
ftr-320	1774	2	.	.	NOUN
ftr-320	1775	1	14	14	NUM
ftr-320	1775	2	(	(	PUNCT
ftr-320	1775	3	2012	2012	NUM
ftr-320	1775	4	)	)	PUNCT
ftr-320	1775	5	.	.	PUNCT
ftr-320	1776	1	2003	2003	NUM
ftr-320	1776	2	&	&	CCONJ
ftr-320	1776	3	2004	2004	NUM